HomeMy WebLinkAboutFeasibility Study of Selected Joint Services Town of Mamaroneck, Village of Larchmont and Village of Mamaroneck Revised December 9, 1971 12/9/1971 TOWN OF MAMARONECK, VILLAGE OF
LARCHMONT AND VILLAGE OF MAMARONECK
FEASIBILITY STUDY
OF SELECTED JOINT SERVICES
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Cresap, McCormick and Paget
H-1 Management Coneultante
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THIS COPY HAS BEEN REVISED
AND COMPLETED AS OF December 9, 1971.
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Cresap, McCormick and Paget Inc.
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Management Consultants
245 PARK AVENUE, NEW YORK, NEW YORK 10017 • Telephone: (212) 661-4600 • Cable Address: Consultant-Newyork
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New York•Washington•Chicago•San Francisco•Los Angeles
Brussels•Mexico City
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The Joint Survey Committee
Town of Mamaroneck and Villages of
ILarchmont And Mamaroneck, New York
Gentlemen:
II We are pleased to transmit with this letter the final report on our study
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of the feasibility of selected joint services for the Town of Mamaroneck and
0 the Villages of Larchmont and Mamaroneck.
In conducting the study we have followed the Committee's instructions to
explore a wide range of alternatives for improving services, including the
possibility of consolidation. After careful investigation of the situation and
considerable discussion with Committee members, we have proposed a course
fof action, short of consolidation, to secure the benefits of cooperation. This
course of action appears feasible under existing legal principles, although
implementing legislation will be needed, in light of analogous existing struc -
r-p tures. A brief supplemental memorandum on the legal implications will be
annexed to the report.
IThe study results suggest that development of a mechanism for administra-
tion of certain joint services would have a number of advantages, including:
I - Sharing of scarce management talent and resources
I - Potential for increased analytical and performance measurement
- Achievement of modest monetary savings now
J - Development of a foundation for management improvement in the
future and for additional significant savings.
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ONThe Joint Survey Committee - 2 -
Several additional benefits also resulted from the study, including:
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- The opportunity for policy-makers and staff to study several
functions in greater depth than usual
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.. - The introduction of means of analyzing program costs and
performance
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- The possibility of improving future budgeting and analysis practices.
It should be pointed out that the results of the study have certain limita-
tions. First, it has been difficult to develop program costs that were perfectly
comparable among the jurisdictions because of differing accounting systems ;
however, the data presented is a good start towards program costing and is
rr quite useful for the purposes of this study. Secondly, both estimated costs
and savings are based on the 1969-70 analysis period. This means that
is inflation would require proportionately higher costs and yield proportionately
MI higher savings at the time of implementation.
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Several study recommendations could be implemented with relatively little
difficulty. Each jurisdiction can review its manning practices for potential
savings. This is reportedly being done. Cooperative efforts to establish a
comprehensive purchasing manual and purchasing system could be instituted.
ow The jurisdictions could also share accounting systems and procedures.
Finally, in response to questions from the Committee, we believe the
following guides to approaching implementation in stages would be helpful:
11 - Highest priority should be given to amalgamating operating services,
such as public works functions, for which cost and performance
levels can be clearly ascertained.
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- Second priorityshould begiven to staff services such as analytical
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and financial management which provide data for controlling opera-
tions. Third priority for amalgamation would involve common
policy-making mechanisms.
JVery truly yours,
-2 e- s t 44d..4
' CRESAP, McCORMICK and PAGET Inc.
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TOWN OF MAMARONECK, VILLAGE OF
LARCHMONT AND VILLAGE OF MAMARONECK
hit
FEASIBILITY STUDY
En
OF SELECTED JOINT SERVICES
April 1971
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This report is confidential and intended solely for the
information and benefit of the immediate recipient hereof.
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The preparation and publication of this material was assisted by a
Grant from the State of New York Office for Local Government,
under Article 5-J of the General Municipal Law, Intermunicipal
Cooperative Activity - Comprehensive Studies and Reports.
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r TOWN OF MAMARONECK, VILLAGE OF
LARCHMONT AND VILLAGE OF MAMARONECK
ire FEASIBILITY STUDY
OF SELECTED JOINT SERVICES
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TABLE OF CONTENTS
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Chapter Page
I INTRODUCTION
Objectives Of The Study 1
Scope Of The Study 1
Study Methods And Approach 2
Arrangement Of This Report 3
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II OVERALL ORGANIZATION
i" Background 1
Observations 5
Recommendations ?
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III PUBLIC WORKS
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Background 1
Observations 12
it Recommendations 14
IV ENGINEERING
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Background 1
Observations 4
LRecommendations 5
V BUILDING INSPECTION AND LICENSING
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Background 1
Observations 3
Recommendations 4
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Chapter Page
VI FINANCE AND DATA PROCESSING
Background 1
Comparative Summary Of Financial Data
Processing Systems 12
Observations 13
1 Recommendations 17
VII PURCHASING
Background 1
Observations 7
Recommendations 10
VIII SUMMARY AND PLAN OF ACTION
Summary Of Principal Recommendations 1
Plan Of Action 2
APPENDIX
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TABLE OF EXHIBITS
Following
Exhibit Page
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II-A Town Of Mamaroneck, Present Organization II-1
fa II-B Village Of Larchmont, Present Organization II-1
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II-C Village Of Mamaroneck, Present Organization II-1
II-D Proposed Organization Of The Joint Services
Commission II-8
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III-A Comparison Of Budget And Actual Operating Expenses
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For Public Works Programs III-2
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r.r III-B Comparison Of Authorized Staffing Levels For
Public Works Programs III-2
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III-C Comparison Of Sanitation Operations 1II-6
III-D Comparison Of Street Maintenance And Related Task 111-7
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III-E Proposed Organization Of Joint Services Commission,
PIO Department Of Public Works III-14
IV-A Comparison Of Engineering Cost And Workload Data IV-3
IV-B Proposed Organization Of The Office Of Deputy
Director Of Public Works IV-5
V-A Comparison Of Building Inspection Operating Data V-2
V-B Proposed Organization Of The Building Inspection
Department V-5
VI-A Comparison Of Other Tax Revenues VI-3
VI-B Comparative Summary Of Total Budgeted
Appropriations VI-3
VI-C Comparative Summary Of Assessment Performance
Cost Data VI-6
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Following
Exhibit Page
VI-D Summary Of Financial Operating Data VI- 12
' VI-E Recommended Interim Organizational Assignment Of
Financial Functions VI- 17
VI-F Proposed Organization Of The Joint Services
Commission, Finance Office VI- 18
VII-A Comparison Of Purchasing Procedures, Responsibili-
ties And Functions VII-3
VII-B Comparative Summary Of Direct Purchasing Costs VII-4
VII-C Comparative Summary Of Purchasing Expenditures
And Its Relationship To Costs VII-6
VIII-A Proposed Plan Of Implementation VIII-2
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Nap This chapter describes the objectives and scope of the study, the methods
employed in its conduct, and the arrangement of the balance.
OBJECTIVES
OF THE STUDY
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r.. • The primary purpose of this study was to determine the feasibility of
improving certain local government services through cooperative
efforts among the Town of Mamaroneck, and the Villages of
o. Larchmont and Mamaroneck.
r • Several subsidiary objectives included the following:
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- Identification of opportunities to improve present operations
— Assessment of various forms of cooperative service
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- Development of specific plans for cooperative effort, should that
'Sr prove feasible
- Analysis of the effects of cooperative service on related services
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- Recommendation of a timetable and plan of action for achieving
cooperative services.
SCOPE OF
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THE STUDY
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• This report encompasses and draws together four feasibility studies
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performed under four separate contracts with the client and the
~" State of New York.
• The particular functions of the three governments which were explained
include:
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- Public works
- Engineering
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- Building licensing and inspection
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INTRODUCTION (Cont'd)
- Finance and data processing
- Purchasing.
• To broaden the perspective of this study, brief exploration was also
made of:
- The overall organization and policy-making functions of the three
jurisdictions
- Related functions in the public schools.
STUDY METHODS
AND APPROACH
• A number of methods were used in carrying out the study, including:
- Briefing sessions with the Management Study Committee
- Interviews with persons supervising each of the functions studied
in each of the jurisdictions
- Review of written reports and other materials prepared by each
jurisdiction
- Collection of actual and estimated workload statistics from a
variety of offices
- Interviews with school officials
- Review of
comparative performance and cost data from other
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jurisdictions.
• The approach to the study involved:
- Development of factual background material concerning performance
of each function in each jurisdiction
' - Comparison of functions to determine similarities and differences
which would affect the feasibility of joint services
- Identification of opportunities to improve services
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INTRODUCTION (Cont'd)
- Consideration of alternative methods for achieving cooperative
effort
- Preparation of specific joint service recommendations with a time-
table and plan of organization.
ARRANGEMENT
OF THIS REPORT
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• This report is arranged in eight chapters and an Appendix, as follows:
' I - Introduction (this chapter)
II - Overall Organization - describes the policy-making and top
management functions of each jurisdiction and present recom-
mendations to take advantage of organizational opportunities
for improvement.
' III - Public Works - analyzes the principal operating services
explored in this study and presents observations and recom-
mendations affecting the feasibility of joint services.
IV - Engineering - reviews the staff function responsible for the
planning and design of capital projects and related activities,
and contains observations and recommendations pertaining to
this function.
' V - BuildingInspection And Licensing - contains background,
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observations and recommendations regarding the inspection
and regulation of construction activities.
VI - Finance And Data Processing - explores the revenue collection,
budgeting, accounting, financial reporting, and related data
processing efforts.
' VII - Purchasing - analyzes the buying function.
VIII - Summary And Plan Of Action - restates major conclusions and
' presents a proposed implementation timetable.
Appendix - contains estimates of the financial implications of
' the recommendations.
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NOIIVZINVD2TO 'T'TV}T AO - II
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OVERALL ORGANIZATION
1 • The following chapter presents an overall description of present policy-
making
Polic -making bodies, top management, staff services and operating functions within
the Town of Mamaroneck, the Village of Larchmont and the Village of
Mamaroneck. The principal purpose of this chapter is to identify current
organizational practices that may require revision to implement selected
Ijoint services and suggest recommendations to take advantage of opportunities
for improvement.
IBACKGROUND
I • For a clear identification of responsibilities, governmental tasks are
classified in the following four categories:
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- Policy-making bodies include groups of elected and appointed
officials who legislate and formulate local operating policy.
E - Top management encompasses officials and executives appointed by
the policy-making bodies to provide day-to-day supervision,
direction and management of the services required of government.
[ - Staff services are those governmentwide functions which are
designed to support or control the operation of each service or
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department.
- Operating functions constitute the actual service delivery system.
1 i • Exhibit II-A, II-B and II-C, on the following pages, are charts depicting
the present organizations of the three jurisdictions, and are described
more fully in subsequent pages.
Policy-Making Bodies
• In each jurisdiction, there is an elected policy-making body presided
over by a designated leader.
C - In the Town of Mamaroneck there is a Town Council consisting of
the Supervisor and four Councilmen.
1 o The Supervisor has executive responsibility for the operation
of town government in accordance with town law, established
Ipolicy and legislation adopted by the Council.
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EXHIBIT 11-A
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TOWN OF MAMARONECK
ELECTORATE PRESENT ORGANIZATION
TOWN OF MAMARONECK
SEPTEMBER 1970
IIlm. linimmillimr Imimmmr
RECOF
F a JUSTICE OF TAXES TOWN COUNCIL CLERK
LJ w THE PEACE
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,,,r u.— •Computes Tax Rate Supervisor •Keeps Town Records
w p • •Collects School And Local Taxes ♦Collects Fees
•Collects State,Counly And Judicial Taxes •Establishes Town Policy •Issues Various 0 ocuments And Permits
[ LIBRARY
WESTCHESTER
HUMANE SOCIETY
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i ZONING BOARD BOARD OF REVIEW EXAMINING BOARD RECREATION PARK COMMISSION BOARD OF FIRE BOARD OF POLICE CONSERVATION ADVISORY
p OF APPEALS PLANNING BOARD OF PLUMBERS COMMISSION COMMITTEE
COMMISSIONERS COMMISSIONERS
co —
•
w f 5 members 5 members 3 members 3 members 5 members 5 members 5 mombers 3 members 5 members
1- a
z u •Hears Appeals •Reviews Zoning Ordinances •Hears Assessment Protests ••Examines For Licenses •Reviews And Controls Activities •Reviews And Controls Maintenance •Reviews And Controls Activities •Appoints Chief •Advises On Conservation Matters
o •Rules On Variances •Reviews Development Proposals •presents Budget •Presents Budget •Presents Budget •Presents Budget •Presents Budget
a z •Reviews Special Permits
•Also Members Of Town Council •Reviews And Controls Activities
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T O W N COMPTROLLER TOWN
ENGINEER
j ASSESSOR I ATTORNEY I
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•Appraises Value Of Town Property •Controls Receipts And •Draws Contracts •M•Plans Capital Improvements
LLLL
•Prepares Tax Roll Disbursements I •Acts As Corporation Counsel •SupervisesaintainsMaps Construction
I •Prepares Budget
•Plans Investment Program •Initiates Town Actions
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< F BUILDING AND PLUMBING RECREATION PARKS HIGHWAY FIRE POLICE RANGER
>- z z INSPECTION DEPARTMENT DEPARTMENT DEPARTMENT DEPARTMENT DEPARTMENT DEPARTMENT CUSTODIAN
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7 a z •Inspects New Construction, •Administers Recreation Program •Maintains All Town Park •Superintends Highways •Extinguishes Fires •Controls Town Crime •Maintains Conservation Areas
1 -JIL < Alterations And Additions •Plans Programs facilities •Directs Public Works Activities •Performs Fire Safety Inspection •Controls And Enforces Traffic Laws
p w
•Enforces All Codes And •Maintains Recreation Areas •Repairs Streets •Conducts Fire Prevention Program •Conducts Investigations In Coop-
eration With Other Law Enforce-
w ment Agencies
ce Almiw
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SANITATION STREET LIGHTING
DEPARTMENT GARAGE AND SEWERS
•Collects And Disposes Of •Maintains And Repairs Pub- •Maintains And Repairs
Refuse lic Works Equipment And Lighting Facilities
•Collects And Disposes Of Vehicles •Maintains Storm And
Household Rubbish Sanitary Sewers
LEGEND:
ri Line Of Direct Responsibility
e... . Line Of Advisory Or Administrative Responsibility
Information Responsibility
Note: Heavy-Lined boxes marks areas of study.
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EXHIBIT II—B
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VILLAGE OF LARCHMONT
PRESENT ORGANIZATION
ELECTORATE SEPTEMBER 1970
VILLAGE OF LARCHMONT
V' BOARD OF TRUSTEES
w < POLICE JUSTICE
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w a
w Mayor
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w 0 1i
•Legislates Policy
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re a z POLICE PENSION PLANNING PARK AND ZONING BOARD e� �� ARCHITECTURAL
0 ^ FUND TRUSTEES LIBRARY BOARD COMMISSION RECREATION COMMITTEE OF APPEALS T REVIEW BOARD
w10 members 5 members I 3 members
r— 0 3 members 5 members 7 members
z u •Coordinates Recreation Program •Hears AppealsI •Approves Private Building Plans
•Annually Reviews Status Of Fund •Appoints Librarian •Supervises Zoning Ordinances
o •Reviews And Controls Parks •Rules On Variadces
o •prepares Budget •Reviews Development proposals
a z •Issues Special Permits
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.......1- ,.....1,_, .......L... lomilmi • n
OVILLAGE
VILLAGE VILLAGE CLERK—TREASURER
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u { ASSESSOR ATTORNEY I ENGINEER
Iz
w •Appraises Value Of Village •Draws Contracts I •Prepares Budget •Direct All Village Public Works,
a Property •Acts As Corporation Counsel •Controls Receipts And Disbursements Sanitation And Park Activities
a •Prepares Tax Roll •Initiates Village Actions •Collects Taxes •Act As Village Engineer
a i •Records Documents •Inspects Buildings
I— MIL
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z POLICEFIRE DIVISION OF WATER DIVISION OF DIVISION OF
0
a co r'— DEPARTMENT DEPARTMENT PARKS DEPARTMENT STREET BUILDING
z z LIGHTING INSPECTION
— w
O ce a H •Controls Village Crime •Extinguish Fires •Maintains And Repairs •Maintains Filtration And •Replaces And Repairs •Inspects All New Construction
f" a rr •Controls Traffic Law Enforcement •Performs Fire Safety Inspections Facilities Pumping System Facilities Additions And Alterations
a w a •Conducts Investigations In •Conducts prevention Program •Enforces All Codes And
r a a g Ordinances
0 w Cooperation With Other Law
c Enforcement Agencies
ce
._
LEGEND:
, EmmLiminow vinimal
insLine Of Direct Responsibility
•r—miLine Of Advisory Or Review Responsibility DIVISION OF DIVISION OF DIVISION OF
Information Responsibility SEWERS SANITATION STREETS
Note:Heavy—Lined boxes marks areas of study.
•Cleans And Repairs Sanitary •Collects And Disposes Of •Maintains And Cleans Streets
Sewers Refuse •Removes Snow
•Cleans And Repairs Catch •Collects And Disposes Of
Basins Household Rubbish
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EXHIBIT II—C
a VILLAGE OF MAMARONECK
ELECTORATE PRESENT ORGANIZATION
VILLAGE OF MAMARONECK SEPTEMBER 1970
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w J VILLAGE JUSTICE BOARD OF TRUSTEES
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W
J LL
Mayor
W O
•Legislates Policy
•Sits As Police Commission
(LIBRARY
..—.. -1 — .. .-1—. , .— ....... L— .. lomlocci . I
BOARD OF HUMAN RIGHTS
o an BOARD OF POLICE ZONING BOARD BOARD OF TRAFFIC RECREATION AND
a o
COMMISSIONERS PLANNING BOARD OF APPEALS ARCHITECTURAL ELECTRICAL CONTROL GRIEVANCES FIRE COUNCIL COMMISSION PARKS COMMISSION
o N REVIEW COMMISSION
co N
O f 5 members 5 members 5 members 5 members 3 members 3 members 7 members 13 members 7 members 9 members
W
F O •Appoints Chief •Reviews And Controls Master Plan •Hears Appeals •Reviews Construction •Examines License Applicants •Reviews Employee Relations •Fosters Improved Community •Advises Manager •Reviews Traffic Problems •Appoints Administrative
z U •Reviews And Controls Protection •Develops Proposals •Rules On Variances •Signs Applications •Supervises Code Relations •Plans And Develops Budget •Conducts Hearings Superintendent ,
O a Activities •Supervises Zoning •Issues Special Permits •Recommends Ordinances •Advises Village Manager And Board
a Z •Develops Coordinated Recreation
6 Program
ci. •
linuiuu
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VILLAGE MANAGER
•Directs All Staff Activities
•Plans And Coordinates Budget
Preparation
•Reviews And Controls Purchase Al Services
And Material
•Acts As Personnel Officer
zs •ol ...-1—, simmior • Imil .
VILLAGE VILLAGE
u ASSESSOR CLERK—TREASURER VILLAGE
z
ATTORNEY ENGINEER
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a •Appraises Value Of Village •Draws Contracts •Controls Receipts And •Plans Capital Improvements
a Property •Acts As Corporation Counsel Disbursements •Supervises Construction
IL •Prepares Tax Roll •Initiates Village Actions •Plans Investment Program •Maintains Maps
a •Records Documents •Certifies Plans
— •Collects Taxes
-- —
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immi
Iiiimmim•
O
z POLICE BUILDING AND PLUMBING HARBOR PUBLIC WORKS FIRE RECREATION AND PARKS
a•c0 DEPARTMENT INSPECTION DEPARTMENT DEPARTMENT DEPARTMENT DEPARTMENT DEPARTMENT
r z w
O r— E
r a f— •Controls Village Crime •Inspects All New Construction, •Maintains Harbor And Marine •Oversees Public Works •Extinguishes Fires •Maintains Park Facilities
a K •Controls And Enforces Traffic Additions And Alterations Facility •Performs Fire Safety Inspections •Conducts Programs In Various
J a a Laws •Enforces All Codes And ••Patrols Harbor ••Conducts Prevention Program Recreation Areas
W
O w •Conducts Investigations In Ordinances •Conducts Rescue Activities
O Cooperation With Other Law
yt •Issues Mooring Permits
ce
Enforcement Agencies
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inmsliniw
STREETS AND GARAGE SANITATION
LEGEND: SEWERS
Line Of Direct Responsibility
•ammm o=Line Of Advisory Or Review Responsibility •Maintains Streets And •Maintains Vehicles •Collects And Disposes Of
Note:Heavy—Lined boxes marks areas of study. Sewers Garbage And Refuse
iemiemirt
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OVERALLORGANIZATION cont'4;,
- In the Villages of Larchmont and Mamaroneck, there are elected
Village Boards of Trustees consisting of the Mayor and four elected
Trustees in each.
' o The Mayor is responsible for chairing the deliberations of the
Board of Trustees, and has limited executive responsibility.
• Other policy groups exist in each jurisdiction; some exercise powers
in their own right, while others are advisory in character.
' • Some major policy groups and their duties include the following:
- In the Town of Mamaroneck, the recreation, parks, police and fire
commissions have the power to set budgets for the departments they
oversee, although this power is actually exercised in close coopera-
tion with the Town Council.
- In the Village of Larchmont, the Board of Architectural Review
passes on the appropriateness of private construction plans.
- In the Village of Mamaroneck, there are numerous advisory bodies
dealing with such functions as recreation, planning, traffic control,
human rights and employee grievances.
• Few of the appointed policy groups other than those involved in construc-
tion, affect the functions explored in this study.
Top Management
• The three jurisdictions exhibit considerable difference in their approach
to identifying and assigning responsibility for overall management and
control of the functions of government.
- In the Town of Mamaroneck, the elected Supervisor is the chief
' executive officer and has a number of duties established by
New York State law.
- In the Village of Larchmont, there is no overall manager, although
all operating activities other than public safety functions report to
the Village Engineer which permits a high degree of coordination
111 and direction.
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OVERALL ORGANIZATION (Cont'd)
OR
r - In the Village of Mamaroneck, there is provision for a Village
Manager to oversee all government staff and operating functions,
although this position was vacant throughout the initial study period.
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Staff Functions
• All jurisdictions have an officer responsible for a number of financial
activities, including budget preparation, accounting, financial reporting
om and treasury management, as discussed in ensuing portions of this
IMO study.
PI - A Controller performs these functions in the Town of Mamaroneck.
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- A Clerk-Treasurer has these responsibilities in each Village, as
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well as responsibility for recording documents, and maintaining
ik' Trustee minutes.
• All three juridictions have an Engineer's office to plan and design
capital projects, although the Larchmont Village Engineer is actually
the operating head of all public works functions.
' - These functions are also included in the study.
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• All jurisdictions have an Assessor and an Attorney who were not
included in the contracted scope of study.
Operating Departments
t • The public works function, including street repair, sanitation, vehicle
maintenance and similar activities, is common to all jurisdictions and
was a major focus of this study.
- In the Town of Mamaroneck, the Highway Department is responsible
for these activities.
- In the Village of Larchmont,public works management is part of the
Town Engineer's duties.
i - In the Village of Mamaroneck, a Public Works Department oversees
these functions.
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OVERALL ORGANIZATION (Cont'd)
r10 • Building Inspection and Licensing is another operating function which
was studied.
i°' - In both the Town and the Village of Mamaroneck, these regulatory
activities are performed as the responsibility of a specific depart-
ment.
- In the Village of Larchmont, these duties are carried out by the
Village Engineer and his assistant.
' • Other operating functions beyond the scope of this study include:
- Parks
- Recreation
- Police
- Fire
- Library
- Harbor
- Assessments.
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OVERALL ORGANIZATION (Cont'd)
OBSERVATIONS
• Policies and objectives of all three jurisdictions are unclear and
uncodified.
- Budgets do not reflect work priorities, programs and costs, but
Oil are normally inflationary projections of historical line-item alloca-
tions.
- Data to manage performance are nearly nonexistent.
• Policy-making in the Town of Mamaroneck is potentially chaotic
because New York State law assigns certain budget-making powers to
groups such as the Boards of Police and Fire Commissioners, thus
preventing the elected Town Council from clearly establishing priorities
and coordinating fiscal policy.
- At present there are reportedly informal arrangements which enable
the Town Council to exercise direction of the overall budget.
' • Overall professional management and direction of staff and operating
functions are generally lacking in all of the jurisdictions_
- In the Town of Mamaroneck, the Supervisor exercises certain
executive functions such as recommendation and limited appoint-
ment of department heads and overview of finances; however, it is
unrealistic to expect full-time management direction from a part-
time elected position.
- In the Village of Larchmont, the department heads all report to the
Board, making management coordination the responsibility of a
policy body - a time-consuming mixture of roles which makes
accountability for performance difficult to assess.
- In the Village of Mamaroneck, a Village Manager position exists;
it was, however, vacant throughout the initial study.
o Thus the Trustees and Mayor were also acting in a dual
management and policy role.
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OVERALL ORGANIZATION (Cont'd)
I • The organizationala in topmanagement has additional drawbacks,
p cks,
including:
I - Lack of analytical staff work to assist in establishingspending y P g an d
service priorities
1 - A "crisis" approach within departments in the performance of
services which are expensive and often poorly received by citizens.
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• The rinci al staff functions of finance and engineering,
P P discussed in
later chapters of this report, do not provide to any policy body
Iadequate analytical staff work in the form of program cost data or
performance measurement.
I - In fact, policy bodies must puzzle through most reports sent to
them and spend considerable time attempting to decipher meanings
Iand to make the decisions required.
• The operations of all jurisdictions are characterized by lack of adequate
Iplanning and scheduling.
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OVERALL ORGANIZATION (Cont'd)
APO
• RECOMMENDATIONS
• The principal recommendation of this report is that all three jurisdic-
ir tions develop a coordinated planned program to acquire more adequate
professional management capability and depth.
OR
- Subsequent recommendations suggest a phased plan to amalgamate
the operating functions studied and to review additional functions
OR
for possible consolidation.
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- The acquisition of management capability should thus enable the
combined jurisdictions to recognize and take the necessary steps
to achieve the long-term goal of expanding joint services.
- Specific details are recommended in subsequent chapters of this
report.
• The study team examined three means of improving management
capability and achieving cooperative services, as follows:
i - Contractual performance of functions by one jurisdiction for all;
this was discarded because:
o No one jurisdiction had the management depth to assume the
whole task.
o No one jurisdiction had the best performance record in all
work components.
o Policy involvement of three jurisdictions would be difficult.
' - Comprehensive consolidation; this could not be recommended
because numerous operating functions other than those studied
would have to be considered.
o The jurisdictions, however, should consider the appropriate-
ness of consolidation as a long-term goal.
I
1
I
II-7
•
OVERALL ORGANIZATION (Cont'd)
A
- Establishment of
a Joint Services Commission; this is recommended
as the best alternative for strengthening management and achieving
service improvements in the short run.
' o All jurisdictions could have policy input.
o Costs could be equitably determined and apportioned.
o The concept of joint services could be tested thoroughly.
' o The arrangement could be terminated if it did not work
successfully.
1 o The strengths of each jurisdiction could be pooled for the
benefit of the whole community, and some savings could be
realized.
o The amalgamated functions would generally be sizable enough
to warrant adequate management depth.
o Disputes concerning cost allocations by whole- or part-town
could be partially overcome.
• Exhibit II-D, following, is an organization chart of the proposed Joint
Services Commission which recommends:
- A policy-making body composed of nine members - three from
each legislative body appointed by the respective jurisdictions
- A professional administrator who should be appointed by the
Commission
- The staff function of Finance which would absorb many of the
financial and purchasing functions of all jurisdictions, in addition
to those of the Commission as described in Chapter VII of this
report
I - The operating functions of Public Works, Engineering and Building
Inspection, as described in Chapters III, IV, and V, following.
t
1 II-8
MIN r
TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
PROPOSED ORGANIZATION OF THE
JOINT SERVICES COMMISSION
JOINT SERVICES COMMISSION
NINE MEMBERS (THREE FROM
EACH LEGISLATIVE BODY)
•Establish Operating Policy For Joint Services
•Oversee Financial Allocations
ADMINISTRATOR
•Manage And Control All Joint Service
Functions
I I
FINANCE OFFICE BUILDING INSPECTION AND PUBLIC WORKS DEPARTMENT
LICENSING DEPARTMENT
FINANCE DIRECTOR — DIRECTOR OF
BUILDING INSPECTOR PUBLIC WORKS
•Perform •Issue Building Permits •Direct
—Accounting •Enforce Building Code —Sanitation
—Treasury Management •Enforce Housing Code —Street Maintenance
—Financial Reporting - Engineering
— Data Processing —Water
—Purchasing —Sewer
—Budget Control - Related Functions
—Performance Analysis �J
trJ
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H
11
V
ONO I I r i r I N I r — r 1 e ON W i
H ,
t, V
t+
F: n
g LL
I
I
00#
PUBLIC WORKS
it
IThis chapter discusses public works - the major operating function
explored in this study. Data describing the scope and performance of each
I public works activity in each jurisdiction are presented, in addition to obser-
vations concerning present management and the feasibility of joint services
and specific recommendations for achieving operating improvements and
I economies. The purpose is to compare and analyze data which affect the
feasibility of joint services among the three jurisdictions.
IIBACKGROUND
• As background for study and observations of the public works function,
I considerable factual and indicative data are presented and arranged
as follows:
I - Comparative summaries of overall information concerning the
public works function among the three jurisdictions
I - Detailed definition, analysis and comparison of specific activities
within the public works function, as performed in each jurisdiction.
I • Although the public works function differs somewhat in scope and organ-
ization among the three jurisdictions, the basic activities performed
include routine services, as sanitation, highway maintenance and
I
vehicular maintenance, seasonal services, as snow removal, leaf
collection and grounds care and facilities operation and maintenance,
as custodial services, sporadic sewer maintenance, street lighting
Iand sign programs.
IOverall Comparisons
• Overall comparisons of organization, appropriations allocations and
I assigned manpower resources among the three jurisdictions are
discussed below.
I
I
I
1 III-1
PUBLIC WORKS (Cont'd)
- Management responsibility. Each of the three jurisdictions has
assigned overall public works management responsibility to a
particular office as follows:
o The Town of Mamaroneck public works is under the direction
of the Highway Superintendent.
o The Village of Larchmont public works function is headed by
the Village Engineer.
o The Village of Mamaroneck has the General Foreman guiding
public works activities.
- Reporting relationships. As shown in the previous chapter,
Overall Organization, and illustrated in Exhibits II-A, II-B and
II-C, the reporting relationships of the three jurisdictions' public
works management organization differ as follows:
o In the Town and the Village of Larchmont the Public Works
Supervisor reports to the Council or Trustees through the
Supervisor or Mayor.
o In the Village of Mamaroneck the Public Works Supervisor
Ireports to the Village Manager.
- Appropriations. Exhibit III-A, following, tabulates budgeted
and actual operating expenditures for major public works programs
of the three jurisdictions for 1969-70.
o The tabulation shows that nearly $1. 5 million are spent by
the three jurisdictions on public works activities.
o Inspection of budgets shows that this area receives the largest
share of operating appropriation in each jurisdiction.
Manpower. A comparison of budgeted public works manpower for
the three jurisdictions for 1969-70 is presented in Exhibit III-B,
on the second following page.
o As indicated in the exhibit, the Town and Village of Mamaroneck,
with about 40 personnel each, have similar-sized work forces,
while the Village of Larchmont has fourteen fewer positions (26).
111
111-2
1 1 IMIE 11 ! 1 f ri t I I l t I ILA LAI I t l IL 1 IIIIII It 1
TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
COMPARISON OF BUDGET AND ACTUAL
OPERATING EXPENSES FOR PUBLIC WORKS PROGRAMS
1969-70
Town Of Village Of
Mamaroneck Larchmont Mamaroneck Combined Total
Program Budget Actual Budget Actual Budget Actual Budget Actual
Street Operation
Street administration $ 22,214 $ 22,972 $ 8,271 $ 8,271 $ 24,202 $ 24,202 $ 54, 687 $ 55,445
Street cleaning 22,554 23,304 7,900 11, 120 22,649 23, 137 53, 103 57,561
Street maintenance 152, 083 96,316(a) 49, 083 53,449 153,935 158,558 355, 101 308,323
Sidewalk maintenance 9, 788 10, 088 14,800 9,603 2,000 2,617 26,588 22, 308
Street lighting 23,656 24,476 26,420 26,954 45,800 45,383 95,876 96,813
Street signs 600 605 500 500 24,500 24,500 25,600 25,605
Shade trees 2,200 1,265 14,240 9, 761 37,897 30,399 54,337 41,425
Snow removal 29, 031 29, 173 21, 300 21,300 18,600 33,852 68,931 84,325
Subtotal $262, 126 $208, 199 $142,514 $140,958 $329,583 $342,648 $ 734,223 $ 691,805
Public Utilities
Sanitary sewers $ 10,519 $ 7,590 $ 8,220 $ 7,676 $ 11,439 $ 13,575 $ 30, 178 $ Z8, 841
Storm sewers 17,576 18, 176 10, 180 5,670 10, 837 9,584 38,593 33,430
Subtotal $ 28, 095 $ 25, 766 $ 18,400 $ 13,346 $ 22,276 $ 23, 159 $ 68, 771 $ 62,271
Sanitation Services
Disposal $ 44,312 $ 45, 171 $ 33,431 $ 34, 077 $ 57, 080 $ 63,943 $ 134, 823 $ 143, 191
Sanitation administration 5,553 5, 743 8,271 8,271
Garbage collection 121, 101 109, 068 82, 785 82,831 145,589 140,326 462,529 453, 849
Refuse collection 31,215 49, 102 68, 015 58,508
Subtotal $202, 181 $209, 084 $192,502 $183,687 $202,669 $204,269 $ 597,352 $ 597, 040
Total $492,402 $443, 049 $353,416 $337,991 $554,528 $570, 076 $1,400,346 $1, 351, 116
(a)Note difference in estimated and actual expenditures which reflect savings on contracts and projects deferred because
of five per cent reduction in state aid after adoption of 1969 Budget. Cr1
H
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I
EXHIBIT III-B
I
TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
IVILLAGE OF MAMARONECK
COMPARISON OF AUTHORIZED STAFFING LEVELS FOR
I
PUBLIC WORKS PROGRAMS
1969-70
Town Of Village Of Combined
EFunction Mamaroneck Larchmont Mamaroneck Total
Street Operations
r Street administration 2. 0 0. 5 2. 0 4. 5
"' Street maintenance 9. 6 3. 0 7. 8 20. 4
Street cleaning 2. 0 1. 0 2. 0 5. 0
Sidewalk maintenance 1. 0 1. 5 - 2. 5
'r" Street lighting 0. 5 0. 5 0. 5 1. 5
Shade trees - 1. 0 3. 0 4. 0
00
Subtotal 15. 1 7. 5 15. 3 37. 9
+i
a Public Utilities
JIB Storm sewers 2. 0 1. 0 1. 0 4. 0
Sanitary sewers 1. 0 0. 5 1. 0 2. 5
Subtotal 3. 0 1. 5 2. 0 6. 5
Sanitation
Garbage collection 14. 0 9. 5 16. 0 39. 5
Refuse collection 5. 4 4. 0 2. 2 11. 6
Disposal 2. 0(a) 2. 0(a) 2. 5 6. 5
Subtotal 21 . 4 15. 5 20. 7 57. 6
Support Services
,s Garage 1. 0 2. 0 4. 0 7. 0
II
Total 40. 5 26. 5 42. 0 109. 0
lir
Note: Staffing is expressed in full-time equivalents.
gm (a)Joint Disposal Commission employees.
�*a
MI
VD
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IMO
P
r
PUBLIC WORKS (Coned)
- The tabulation following shows the total number of public works
man-days available annually (after an 8 per cent adjustment for
vacations andsick days) in each jurisdiction.
1969-70 Available Man.ower
Town Of Village Of Combined
•� Item Mamaroneck Larchmont Mamaroneck Total
w
Number Of Man-Days
Ink Available 8, 165 5, 865 8, 050 22, 080
Number Of Man-Days
Highway And Related 8, 165 4, 370 6, 250 18, 785
so Number Of Man-Days
s„ Allocated To Other
Functions (Parks
Maintenance, etc. ) - 1 , 495 1, 800 3, 295
+ir
o The data show that the three jurisdictions have about 22, 000
"' man-days available annually from their 96 full-time-equivalent
.r (FTE) nonsupervisory employees.
o Direct comparisons were difficult to make from this early
comparative tabulation of man-day allocations because record-
keeping practices differed in the three jurisdictions.
1
o In subsequent reviews of data with fiscal officers, much of the
variously allocated time was laboriously traced through payroll
O records; however, the information is not readily available for
ongoing management planning, control, and performance
evaluation.
r
it
111-3
a
1
, .
I.,
PUBLIC WORKS (Cont'd) . .
IDetailed Analyses
I • Analyses of the public works function of the three jurisdictions included
identification and classification of the various activities in each jurisdic-
tion
urisdic-tion in similar terms, and development of comparative analytical indi-
Icators for each activity.
• For the purposes of this study, public works functions have been classi-
Ifled into three main categories.
- Routine services are all those regularly scheduled activities which
Itend not to vary substantially from day to day; among them are:
o Sanitation, including both garbage and household refuse
Icollection and disposal
o Street maintenance, including cleaning, repair and construc-
Ition of public roads, sidewalks and streets.
- Seasonal operations are all those tasks which are not performed
Ion an ongoing basis, but bear upon the needs which arise periodically
or because of changes in weather conditions or emergencies; among
these are:
Io Snow removal, consisting of clearing and sanding of all roads
1
o Leaf removal
o Conservation, featuring tree and shrub care, grass cutting
Iand planting.
- Facilities operations and maintenance are all activities related to
Ithe operation and repair of public installations other than streets;
these include:
1
o Vehicular maintenance including the repair of special equip-
ment.
1 o Sanitary and storm sewers - cleaning and repair
I
1 111-4
PUBLIC WORKS (Cont'd)
Io Water supply - the operation of reservoir, pumping, filtration
and delivery systems
I
o Street fixtures - the repair and maintenance of street lights
and signs
I
o Public buildings - the performance of custodial services.
I • Because of their indicative significance, the following data were
collected and analyzed for each activity wherever possible:
I - Organization and responsibility
- Levels of appropriation for services performed
I - Manpower assigned to specific services
I - Level of services provided in each area
o Performance data where available.
IRoutine Services
I • Characteristic of the sanitation activity in the three jurisdictions are,
as elsewhere, the collection of garbage and refuse from individual
houses and commercial establishments, and the disposal of the collet-
Ition through compaction and hauling to the dump (in this case, Croton).
• Each jurisdiction maintains its own staff and fleet of trucks for regu-
Ilarly scheduled collection of garbage and refuse.
I - The Village of Mamaroneck licenses private carters to collect 4.
garbage and refuse from commercial establishments.
• All jurisdictions haul the collection to Croton dump for disposal.
- The Town and Village of Larchmont employ a Joint Garbage
I
Disposal Commission to haul combined garbage and refuse to
Croton.
I
1 II1-5
t
i 4 • m ori .
- The Village of Mamaroneck operates its own transfer station and
haulage to Croton.
• A comparison of appropriations for the sanitation activities of the three
jurisdictions is given in Exhibit III-A, shown previously.
' - The exhibit shows that the sanitation costs (nearly $600, 000 per
year) represent more than one third of the total public works
expenditures for the three jurisdictions.
• A comparison of sanitation cost, workload and performance data is
given in Exhibit III-C, following, and shows considerable differences
among the jurisdictions.
- The actual cost per ton of garbage and refuse collected varies con-
siderably from a low of $13. 44 per ton in the Village of Mamaroneck
to $28. 37 per ton in the Village of Larchmont.
- The Village of Mamaroneck has budgeted 2. 7 men per truck,g g
com-
pared with 4. 5 men per truck in the Village of Larchmont - a factor
' which accounts for part of the cost differential.
- Each man picks up 313 tons of garbage annually in the Town, com-
pared with 490 tons in the Village of Mamaroneck - more than a
50 per cent difference.
• Refuse and garbage collection are not distinguished by weight in any
jurisdiction, although an estimate of the amount of refuse collected
has been made from the gross materials hauled to the Croton dump.
- This lack of precise data does not appear to affect the wide dis-
crepancy in performance among the jurisdictions, since the
analysis is based on total volume actually hauled to Croton.
• There are also notable differences in service levels for refuse collec-
tion among the three jurisdictions.
- The Town of Mamaroneck collects all household rubbish once a
week from every house on a scheduled basis.
III-6
IEXHIBIT III-C
I TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
COMPARISON OF SANITATION OPERATIONS
a
1969-70
up
IP Town Of Village Of Combined
in Item Mamaroneck Larchmont Mamaroneck Total
Financial Indicators
Iiie Operating appropriations
or Administration $ 5,553 $ 8,271
Garbage collection 121, 101 82,785 $145,589 $462,529
Refuse collection 31,215 68,015
Disposal 44,959 $ 32,784 57,080 134,823
Total $202,828 $191,855 $202,669 $597,352
p Miscellaneous Indicators
Authorized staff (FTE)
- Garbage collection 14.0 9. 5 16.0 39. 5
Refuse collection 5.4 4.0 2.2 11.6
in Disposal 2. 0(a) 2. 0(a) 2. 5 6. 5
ill Total 21.4 15. 5 20.7 57.6
Assigned collection equipment
Garbage trucks 4.0 2.0 6.0 12.0
Refuse trucks 2.0 2.0 1.4(b) 5.4(b)
Total 6.0 4.0 7.4 17.4
I
Performance Indicators
Miles of streets serviced 40 26 50 116
I
Estimated locations serviced(c) 3,225 1,777 4,328 9,330
Annual tonnage garbage collected 4,387 3,466 7,832 15,685
Annual tonnage refuse collected 2,845 1,807 2,610 7,262
Total Annual Tonnage Collected 7,232 5,273 10,442 22,947
I
Private carter disposal 6,491 6,491
Analytical Indicators
I Operating cost per ton (appropriations)
Collection $21. 83 $30. 17 $13.94 $20. 16
Disposal(a) 6. 22 6. 22 5.47 5.87
1 Total $28.05 $36. 39 $19.41 $26.03
Operating cost per ton (actual)
Collection $22.66 $28. 37 $13.44 $19.78
NA Disposal 6. 34 6. 34 6. 12 6.24
Total
$29. 00 $34. 71 $19. 56 $26.02
Ratio of men to trucks
a Garbage collection 3. 5 4. 5 2.7 3.3
Refuse collection 2.7 2.0 1.6 2. 1
Average annual workload (tons)
Garbage per man 313.4 364.8 489. 5 397. 1
Garbage per truck 1,096.8 1,733.0 1,305.3 1,307. 1
Refuse per man 526.9 451.8 1, 186.4 626.0
Approximate stops per mile 81 68 87 80
Garbage collections per week 3 3 2 2. 7
Note: FTE represents full-time-equivalent personnel
I (a)Joint Disposal Commission employees.
(b)Represents the full-time equivalent of actual usage time.
(c)On the basis of assessment rolls.
PUBLIC WORKS (Cont'd)
- In the Village of Larchmont, a distinction is made between com-
bustible refuse and garden refuse.
s
o Garden refuse is collected once a week on a scheduled basis.
o Combustible refuse is collected twice a week on a scheduled
basis.
- The Village of Mamaroneck collects household refuse on an "on-
call" basis covering about 200 to 300 calls for service per week.
• Street maintenance, the second routine service to be explored, is
organized similarly in all jursidictions.
- Responsibility is assigned as follows:
o In the Town of Mamaroneck, the Highway Superintendent
supervises all road repairs and related activity.
o In the Village of Larchmont, the Village Engineer directs
all highway activity.
o In the Village of Mamaroneck, the General Foreman super-
vises the highway program.
• Exhibit III-D, following, compares street maintenance appropriations,
staffing levels and work performance data among the three jurisdistions.
- The Town of Mamaroneck budgets over 150 per cent as much per
mile to maintain its streets as does the Village of Larchmont.
- The Town of Mamaroneck repairs approximately two miles of road
for each man budgeted, compared with nearly four miles of road
per man in the Village of Larchmont.
II'
111-7
I
I
TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
COMPARISON OF STREET MAINTENANCE AND RELATED TASKS
1969-70
Town Of Village Of
Mamaroneck Larchmont Mamaroneck Combined Total
Program Budget Actual Budget Actual Budget Actual Budget Actual
Street Operation
Street administration $ 22, 214 $ 22,972 $ 8, 271 $ 8, 271 $ 24, 202 $ 24,202 $ 54,687 $ 55,445
Street cleaning 22,554 23,304 7,900 11, 120 22,649 23, 137 53, 103 57,561
Street maintenance 152,083 96,316 49,083 53,449 153,935 158,558 355, 101 308,323
Sidewalk maintenance 9,788 10,088 14,800 9,603 2,000 2,617 26,588 22,308
Total $206,639 $152,680 $180,054 $82,443 $202, 786 $208, 514 $489,497 $443,637
Authorized Staff (FTE) -
Administration 2. 0 - 0. 5 2. 0 - 4. 5 -
Crews 12. 6 5. 5 9. 8 27. 9
Total 14. 6 - 6. 0 - 11. 8 - 32. 4 -
Responsibility Indicators
Miles of street 35. 0 35. 0 23. 0 23. 0 43. 3 43. 3 101. 3 101. 3
Analytical Ratios
Cost per mile $5,904(a) $4,363(a) $3,481 $3, 584 $4,683 $4,816 $4,832 $4, 379
Authorized men per mile (FTE) 0. 42 - 0. 26 - 0. 27 - 0. 32
Note: FTE represents full-time-equivalent personnel.
' (a)The Town Controller reports that unusual circumstances caused actual expenditures for
street maintenance to dip below budget; however, actual expenditures usually conform
closely to budget estimates. .
triH
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r y
PUBLIC WORKS (Cont'd)
• The street maintenance and repair activities are carried out on a
continuous basis by "work gangs" within each jurisdiction.
- Jobs are scheduled daily, and when they are completed:reassign-
ments of crews are made.
- Although the volume of road repair work depends heavily on
weather conditions, particularly snow, no annual or-semiannual
workload surveys are performed to analyze these patterns on a
regular basis.
Seasonal Operations
• Seasonal operations consist of snow removal, leaf removal and shade
tree maintenance and planting.
• These functions in each juridiction represent specialized tasks per-
formed within the framework of the overall public works operation.
- In the Town of Mamaroneck, shade tree activities, snow removal
and leaf removal are under the direction of the Highway Superin-
tendent.
- In the Village of Larchrnont, snow removal, leaf removal and
shade tree activities are under the direction of the Village Engineer.
- In the Village of Mamaroneck, snow removal, leaf removal and
shade tree activities are conducted by the General Foreman in
charge of public works.
• A summary of available snow removal data are presented in the table
below:
•
III-8
PUBLIC WORKS (Cont'd)
Imp
.r Snow Removal Data
Town Of Village Of Combined
Item Mamaroneck Larchmont Mamaroneck Total
tow
Number Of Plows 8 7 8 23
Estimated Hours For
One Plowing Of All
Streets 8 5 8 21
Miles Cleared 40(a) 26(b) 50(c) 111
w. Miles Cleared Per Hour . 5. 0 5. 20 6. 25 5. 28
(a)Includes five additional miles for state and county roads.
(b)Includes three additional miles for state and county roads.
(c)Includes six additional miles for state and county roads.
No - The table shows that, in an emergency situation, each jurisdiction
can respond in comparative rapidity.
- Analysis of the data also indicates that a truck plows three quarters
of a mile an hour in the Village of Mamaroneck, but only accom-
plishes two thirds of a mile of plowing per hour in the Town.
Facilities Operation And Maintenance
• Facilities maintenance includes vehicle maintenance, and the cleaning,
repair and replacement of sanitary and storm sewer equipment as well
as those of street lights, signs and related items.
• These activities are, in each jurisdiction, under the direction of the
Supervisor of Public Works.
111 • Vehicular maintenance, is not incorporated under the same govern-
mental organizations in each jurisdiction.
- In the Town of Mamaroneck, it is a staff function under the jurisdic-
tion of the Superintendent of Highways.
- In the Village of Larchmont, it is a staff function under the control
of the Village Engineer.
—11 III-9
PUBLIC WORKS (Cont'd)
I - In the Village of Mamaroneck, it is under the direct supervision
of the General Foreman, but also under the overall authority of
Ithe Village Manager.
• Responsibilities in the maintenance of vehicles also differ substan-
Itially in the three jurisdictions.
- The Village of Mamaroneck garage maintains a substantial number
Iof vehicles for departments other than public works.
- A contrary practice is pursued in the other two jurisdictions, which
Imaintain limited public works vehicle responsibility.
I . It proved impossible to develop reliable comparative cost analyses
Iamong the three jurisdictions because of the variety of methods to
account for these costs.
I • The table below furnishes available comparative data for all three
jurisdictions for facilities and utility operations.
1 1969-70 Facility And Utility Operating Data
Town Of Village Of Combined
Item Mamaroneck Larchmont Mamaroneck Total
I
Operating
Appropriations
Sanitary sewers $10, 519 $ 8, 220 $11, 439 $30, 178
Storm sewers 17, 576 10, 180 10, 837 38, 593
Total $28, 095 $18, 400 $22, 276 $68, 771
E
Street lighting 23, 656 26,420 45, 800 95, 876
IAuthorized Staff (FTE)
Sanitary sewers 2. 0 1 . 0 1. 0 4. 0
I Storm sewers 1 . 0 0. 5 1. 0 2. 5
Street lighting 0. 5 0. 5 0. 5 1 . 5
I
Note: FTE represents full-time-equivalent personnel.
I
IIII-10
PUBLIC WORKS (Cont'd)
I • These data indicate that the Town of Mamaroneck and the Village of
Larchmont devote relatively little money to maintaining their sewer
I
systems.
• Facilities maintenance workload data are not generally maintained,
I
as these tasks are performed on an "as needed" basis by work crews
assigned day by day.
I
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I
IIII-11
I
PUBLIC WORKS (Cont'd)
OBSERVATIONS
I • A number of opportunities for improvement which affect the current
provision of public works services as well as the feasibility of amal-
gamating these functions are discussed in this section.
' • Efficient management of the public works function is hampered in all
jurisdictions by the lack of adequate operating planning and analysis.
I - Tasks are often carried out on an emergency basis under crisis
conditions.
I • Work scheduling is inadequate and job costing in nonexistent. ;
I • Workload distribution data by specific task or assignment are not
maintained.
I - Few performance records are kept.
• The component functions of public works are similar in each jurisdic-
' tion, except that:
' - Larchront public works includes water supply and park main-
tenance, which are not included in the other jurisdictions.
I
- The Town of Mamaroneck and Village of Larchmont jointly dispose
of garbage and refuse through a special commission.
I
• Sanitation operations are somewhat irrationally routed, because juris -
dictional boundaries have prevented the most efficient scheduling.
i
I • Considerable difference in the cost and efficiency of collecting garbage
and refuse exists among the governments, with the Village of
Mamaroneck' s costing about $13 a ton and the Village of Larchmont' s
I
about $29 a ton.
- There is undoubtedly a relationship between this wide variation in
I costs and the inefficiency of routes, the manpower assignment
policies, the workload per man, the size of the jurisdiction served,
and the frequency of collection.
I
I1II-12
PUBLIC WORKS (Cont'd)
• Differing significantly in street maintenance and related costs, the
Town pays approximately $5, 904 per mile compared with approxi-
mately $3,481 per mile paid by the Village of Larchmont.
- This may be largely attributable to the high labor force assigned
' to Town street maintenance as compared with other jurisdictions.
- Another causative factor may be the differences in performance
' levels.
• Vehicular maintenance practices and costs also vary considerably
' among the jurisdictions.
' - The Village of Mamaroneck maintains all vehicles and can thus
ascribe basic overhead costs to a relatively large equipment pool,
which reduces their maintenance cost per vehicle.
• No jurisdiction has adequate formal procedures for controlling vehicle
utilization, maintenance costs and replacement schedules.
• Cost data on seasonal operations such as leaf removal are inadequate
to assess accurately the effectiveness of performance.
• Preventive maintenance of the sewer systems is not carried out sys-
tematically in all jurisdictions.
' - Such maintenance is normally performed on a "crisis" basis in
response to public complaint.
I
1 III-13
P ' :LIC WORKS ("Cont'd)
RECOMMENDATIONS
' • In view of the wide disparity in performance levels and unit costs of
various public works functions, it appears that joint public works
management and operation could extend the strengths of particular
' jurisdictions to benefit the entire community with lower costs and
better service.
' • Accordingly, it is recommended that the public works functions be
combined as the principal operating department of the Joint Services
Commission, as proposed in Chapter II.
' • Exhibit III-E, following, is a chart of the proposed combined Public
g P p
' Works Department.
- The functions of each proposed unit are broadly outlined on the
' chart, and commented on below.
• The Director of Public Works should be a highly competent manager,
selected for his professional capability.
• A Deputy Director for Engineering should provide the design, planning,
' scheduling and analytical staff support for the department.
- This will permit the introduction of operations planning, which is
' virtually nonexistent in the three jurisdictions at present.
- This office is described more fully in the next chapter.
' • A Water Supply and Grounds Division should be established to operate
Larchmont' s water system and park maintenance activities.
- Costs of this operation should be charged back directly to Larchmont.
- The necessity for maintaining a separate administrative structure
in Larchmont for these functions will thus be eliminated.
' III-14
t _ 1 [ 1 It 1 It ,11 f_ i 1 1 1 1 f - 1 1 1 1 1 1 1 1 1 fit 11.__11 t _i t-'--11 IF -i ri Uri
TOWN OF MAMARONECK,VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
PROPOSED ORGANIZATION OF
JOINT SERVICES COMMISSION
DEPARTMENT OF PUBLIC WORKS
DIRECTOR OF
o
w J PUBLIC WORKS
H a
z u
E LL •Budget
O. G •Direction
U-
< •Policy Development
•Field Supervision
DCTOR
km
FOR ENGINEERING
w z
w o
a •DesignDEPUTY And PlanningIRE
-. v •Performance Analysis
• z
•Engineering Projects
w •Long-Range Physical Plans
•Mao Maintenance
•
•
WATER SUPPLY AND STREET FIXTURES SANITATION DIVISION STREET MAINTENANCE SEWER MAINTENANCE VEHICULAR MAINTENANCE
GROUNDS DIVISION DIVISION DIVISION DIVISION DIVISION
LD ,v,
z z •Larchmont Reservoir And Pumping •Street Lights Repair And •Collection Of Garbage And Refuse •Construction •Storm Drain And Catch Basin •Maintenance Of AlPublic Works
1.: C Station Maintenance •Joint Garbage Disposal Commission •Maintenance Construction,Cleaning And Repair Vehicles
C '_^ •Delivery System •Street Signs •Snow And Leaf Removal •Sanitary Sewers •Others As Needed
w _> •Larchmont Park Maintenance
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PUBLIC WORKS (Cont'd)
• A Street Fixtures Division should consolidate the installation and main-
tenance of street lights and signs.
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• - Each jurisdiction can specify the level of service it desires and
pay for performance accordingly.
• - With strengthened management, planning and scheduling, the street
lighting program can be more formal than it presently appears.
• A Sanitation Division should encompass garbage and refuse collection
and disposal for all jurisdictions.
Iwo - Functions of the Joint Garbage Disposal Commission would be
absorbed by this division.
- Again, costs would be apportioned on a performance basis.
A
- The reformulation of routes by workload will permit greater
efficiency and economy of operation.
' - Since collection policies are similar, this combination would be
beneficial to all jurisdictions; however, differences in collection
' frequency should be reviewed.
• A Street Maintenance Division would absorb the responsibilities of
street repair, snow plowing and leaf removal.
- The practice could be, once again, to charge back to jurisdictions
according to performance.
- Either the Director of Public Works or the Manager of the Street
Maintenance Division should also be designated Town Highway
Superintendent, since New York State law requires that certain
records be kept by such an official.
' • A Vehicular Maintenance Division should undertake maintenance of
all public works vehicles as a minimum.
' - The goal should be eventual maintenance of all public vehicles by
this unit, with charge-back for services.
' III-15
PUBLIC WORKS (Cont'd)
' • A Sewer Maintenance Division should be established to develop a com-
prehensive sanitary and storm sewer maintenance program.
' - Such a service does not now exist in any jurisdiction and is one
of the major gaps in public works services.
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The following chapter contains background, conclusions and recommenda-
tions pertaining to the engineering function and its related activities as carried
out in the Town of Mamaroneck, the Village of Larchmont and the Village of
Mamaroneck.
BACKGROUND
• Presented below are factual and indicative data concerning the engineer-
ing function and its arrangement, and includes
- Definition of engineering functions, by class
- Description of organization, staffing and costs
- Comparison of workloads and responsibilities.
Definition
• For the purposes of this study, the engineering functions performed in
the three jurisdictions have been classified in four categories.
- The professional engineering functions, which include:
' o Preliminary planning and analysis for capital improvement
programs
' o Design and plan preparation for capital improvement projects
' o Consulting service for various elements in the overall govern-
ing body such as Boards, elected officials and commissions
o Supervision of capital improvement construction projects
o Review of private development plans for construction within
the jurisdiction
o Control of projects which may affect air, water and other
forms of environmental pollution.
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IV-1
ENGINEERING (Cont'd)
a"' - Analytical service functions, which include:
o Collection and analysis of data for the development of facilities
r" maintenance schedules
o Development of performance data relative to the maintenance
• of public facilities
o Preparation of capital and operating budgets and maintenance
schedules.
- Engineering support services, which include:
o Surveying of properties within jurisdictional boundaries for
ar
determining subdivisions and similar considerations
o Maintenance and updating of required maps
o Inspection of the activities of private developers in such areas
as the installation of public sewers in developments.
- Clerical services, which include:
o Requisitioning and other purchasing activities
' o Processing of inquiries and other information requests
o Map storage
o Filing and record-keeping
o Secretarial typing activities.
Description Of Organization, Staffing And Costs
• In each jurisdiction, organization and responsibilities of the engineer-
ing function vary significantly.
' - In the Town of Mamaroneck, all engineering duties are assigned to
the Town Engineer, who reports directly to the elected Town
Supervisor and the Town Council.
' IV-2
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- In the Village of Larchmont, engineering duties constitute aP artial
aspect of the tasks of the Village Engineer who reports to the Mayor
and the Board of Trustees.
o In actual fact, the Village Engineer acts as a Director of Public
Works and also provides direction to the building inspection
and related code enforcement activities.
- In the Village of Mamaroneck, engineering duties are the respon-
sibility of the Village Engineer, who reports directly to the Village
Manager.
Comparison Of Workloads And Responsibilities
• Project workload data are not retained in any jurisdiction for the
activities of the Engineer or supporting engineering staff.
• Exhibit IV-A presents a comparison of department costs and of esti-
mated workload data for the engineers in each jurisdiction as prepared
by each engineer.
- This exhibit shows that, on the basis of available estimates of man-
hours, less than half of the available time is used in professional
engineering tasks.
- Analytical services, comprising both essential planning and facili-
ties maintenance program activities, receive an allocation of
approximately 17 per cent of the total time spent.
- Engineering support services receive over 22 per cent of the total
time consumed by the engineering function.
- Clerical activities, which receive almost 14 per cent of the total
time, vary substantially among jurisdictions.
o As Exhibit IV-A indicates, the Engineer of the Village of
Mamaroneck spends virtually no time in these matters, while
+iw the Engineer of the Town of Mamaroneck spends about one-
fourth of his time on clerical duties, nearly all in responding
to inquiries.
' IV-3
EXHIBIT IV-A
PI
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TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
011.
COMPARISON OF
ill
ENGINEERING COST AND.WORKLOAD DATA
1969-70
0
NI
As Per Cent
• Of Overall
Town Of Village Of Combined Engineering
Item Mamaroneck Larchmont Mamaroneck Total Total
I" Budget Appropriation $29, 478(a) $10, 572(b) $42,727 $82,777
II
Total Number Of FTE Positions 2.0 1.0 2.75 5.75
II
Professional Engineering, By Func-
tion (Man-Hours)
Planning capital improvements 105 35 175 315
w Design of capital projects 125 49 175 349
Consulting services - - - -
in Supervision of construction 260 100 175 535
Review of developer plans 55 14 88 157
Pollution and other code enforcement - - 350 350
IN
Preparation of technical specification
II for equipment 100 40 - 140
Subtotal 645 238 963 1, 846 47.4%
is
Analytical Services (Man-Hours)
OP Capital and budget preparation 105 14 175 394
Data collection for facilities maintenance 105 10 - 115
Performance data collection - - - -
Field data gathering for capital improve-
• ments 55 14 175 244
Subtotal 265 38 350 653 16.7
a
Engineering Support Services (Man-Hours)
I Surveying activities 105 10 175 390
Map maintenance (including official,
w- zoning, tax, underground utility, land
use, street lighting, fire hydrant and
I ` park) 105 10 175 390
Inspection activities (of developer plans) 175 14 87 276
11 Subtotal 385 34 437 856 22. 0
IS Clerical Services (Man-Hours)
Inquiries 315 40 - 355
om Purchasing 70 20 - 90
Miscellaneous 70 20 - 90
-' Subtotal 455 80 - 535 13. 9
,m Total 1,750 390 1, 750 3, 890 100.0%
d
(a)One-third of the Town Engineer's salary is reimbursed by the Special District - Sewer.
AM (b)Time and budget of Village Engineer also ascribed to Public Works functions.
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ENGINEERING (Cont'd)
.11„' OBSERVATIONS
• Engineering does not appear to be a clearly defined activity in any
jurisdiction.
I - Confusion exists as to the proper role of the Engineer in relation
to the activities of public works.
1 - An exception exists in the Village of Larchmont where the Engineer
also directs public works functions.
I
• Engineering is not performed in accordance with any operating plan or
coherent scheduling of activities.
I - Project schedules and deadlines are nonexistent.
' • There is no focus on design and analytical services within the engineer-
ing function.
- The lack of clerical assistance in the Town of Mamaroneck requires
the Engineer to perform an excessive amount of clerical work.
- Overall, poor staff utilization results in a series of key engineering
Ifunctions being left undone, or accomplished after hours.
I o Functions marginally discharged include those of performance
data collection, field data gathering for capital improvements,
pollution and other code enforcement.
I - Lack of staff resources for the effective gathering of performance
and related data prevents the establishment of maintenance standards
Iand efficient schedules for maintaining public facilities.
• The planning responsibility of the Engineer has not been adequately
I stressed, hence short- and long-range priority capital improvement
plans are incomplete.
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RE COMMENDATIONS
• The engineering function is clearly related to public works and should
be restructured as a staff function to the proposed Public Works
Department.
' • The organization of the engineering function should be developed to
deliver several critical services which include:
I
- AYP program riorit ro m of capital improvements within the framework
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of an agreed master plan
- Capital improvements as required
- Techniques and methods for improving performance analysis, work
scheduling, and preventive maintenance schedules.
• Nonengineering and subengineering staff should be hired to perform
functions not directly requiring the skills of a professional engineer.
- Trained clerical staff should be assigned to handle inquiries, map-
ping, record-keeping and similar tasks.
- Field activities such as pollution inspection and performance data
collection could be done by a well-trained nonprofessional.
• The chart on the following page (Exhibit IV-B) shows a proposed organ-
ization of the engineering function:
- As indicated, this organization, under the supervision of the
Director of Public Works, would be the Office of the Deputy Director
of Public Works, and would include:
o A Planning and Evaluation Division to gather and analyze
performance data
o An Engineering Support Division to prepare maps, perform
drafting, and make field inspections
o A Budget Preparation Division to help schedule work, main-
' tain performance accounts for cost distribution and answer
inquiries.
' IV-5
1110 IMO La
TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
PROPOSED ORGANIZATION OF THE
OFFICE OF DEPUTY DIRECTOR OF PUBLIC WORKS
DIRECTOR OF
PUBLIC WORKS
OFFICE OF THE
DEPUTY DIRECTOR
-11
•Engineering Design
•Consultation SECRETARY
•Capital Planning
PLANNING AND EVALUATION ENGINEERING SUPPORT BUDGET PREPARATION
DIVISION DIVISION DIVISION
RESEARCH ASSOCIATE ASSISTANT ENGINEER SENIOR ACCOUNT CLERK
•Data Analysis And Projections •Map Preparation •Budget Preparation
•Field Analysis Of Performance •Surveying And Drafting •Work Performance Schedule
Standards •Field Inspection •Cost Distribution Data
•Related Duties •Pollution Control •Inquiry Response
•Inquiry Response
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ONISNaDIrI GNV MOLT D dSNI ONIa If cl - A
BUILDING INSPECTION AND LICENSING
411
This chapter contains background, observations and recommendations
regarding the function of building inspection as carried by the three jurisdictions
ire
being studied.
for
BACKGROUND
• This section presents factual data concerning the activities of the
building inspection and licensing functions, and discusses in particular
the following significant factors:
- Overall organization, staffing and costs
- Workloads and performance.
' Overall Organization, Staffing And Costs
• In each jurisdiction, the organization of the building inspection function
varies substantially.
- In the Town of Mamaroneck, the Building Inspector reports directly
to the Town Supervisor.
- In the Village of Larchmont, the Building Inspector, who is also the
Village Engineer, reports directly to the Mayor and the Board of
Trustees.
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- In the Village of Mamaroneck, the Building Inspector reports
directly to the Village Manager.
Workload And Performance Data
• The building inspection function includes construction inspection,
P p ,
miscellaneous permit processing and housing code inspections.
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BUILDING INSPECTION AND LICENSING (Cont'd)
MIN
• Exhibit V-A, following, shows costs and staffing of the inspection
' function.
- The data indicate that inspection staffs make approximately three
' inspections per day, compared with a national guideline of six to
eight per day.
- Furthermore, the exhibit shows that an average inspection costs
approximately $25, or between $150 and $225 for a major construc-
tion project.
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MN EN I 11 NM V I r-, rum um rill twit r t rim irit rift, re-1 i I r- 1 I I Ms
TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
COMPARISON OF BUILDING INSPECTION OPERATING DATA
1969-70
Town Of Village Of Combined
Item Mamaroneck Larchmont Mamaroneck Total
Appropriations (for inspection operations) $20, 931 $17, 920 $32, 585 $71,436
Staffing (in full-time equivalents)
Inspection 1. 0 1. 2 2. 0 4. 2
Clerical 0. 5 0. 2 0. 5 1. 2
Total 1. 5 1. 4 2. 5 5. 4
Performance
Certificates of occupancy 84 32 148 264
Estimated average inspections required
for issuance 6 9 6 21
Estimated field inspections 504 288 888 1, 680
Estimated other field inspections 235 150 250 635
Code Violations 19 113 121 253
Estimated Average Inspections Per
Violation 2. 5 2. 5 2. 5 7. 5
Total Code Violation Inspections 47. 5 282. 5 302. 5 632. 5
Total Field Inspections 786. 5 720. 5 1,440. 5 2, 947. 5
Average Inspections Per Assigned
Inspector 786. 5 600. 4 720. 3 701. 8
Average Inspections Per Workday M
(230/year) 3. 4 2. 6 3. 1 3. 1 5C
Average Cost Per Inspection $26. 63 $24. 89 $22. 63 $24. 24 151
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BUILDING INSPECTION AND LICENSING (Coned)
oft
OBSERVATIONS
• Discussed herein are a series of opportunities for improvement, as
well as observations concerning the feasibility of effecting a consolida-
tion of the buildings inspection functions of the three jurisdictions.
nw
sto • The buildings inspection function could be more efficient if the scale
of operation caused less fragmentation of effort.
Aft
AO - Workload standards, and other pertinent criteria for managing
■•, inspection in the Town and Village of Mamaroneck.
o A checklist for construction inspection is maintained in the
AftVillage of Larchmont and the Town of Mamaroneck.
M" - Areas included under individual inspectors are too scattered for
,.,,, each to be handled with skill and dispatch.
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o Each inspector is responsible individually for all areas
,., included in administration and inspection duties.
• The present staff allocations and structure of the building inspection
as function are wasteful and poorly conceived.
- The data gathered show that this function is focused primarily on
administration and clerical duties which are performed by
inspectors.
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... • Field work represents less than a one-half day's activity for any one
inspector, with the result that certain aspects of ordinance and code
enforcement are in jeopardy.
- Enforcement of a multiple residence law is primarily conducted in
response only to complaints.
o No scheduled program of housing and multiple dwelling
inspections is pursued.
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s - Although now being contemplated, a housing code does not currently
exist.
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BUILDING INSPECTION AND LICENSING (Cont'd)
RECOMMENDATIONS
• The building inspection function should be consolidated for the three
jurisdictions, as an operating unit of the Joint Services Commission.
- The roles of individual inspectors should be delineated in relation
to specific areas of code or ordinance enforcement.
- The principal areas of specialization are:
o Zoning ordinance enforcement
' o Housing code enforcement
' o New construction and related inspection
1 o Multiple residence law enforcement.
- Inspector functions should not be exclusively limited to these areas
of specialization, but include, and be capable of, back-up services
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in other areas.
1 • Performance standards and comprehensive guides should be developed
to ensure a high and uniform quality and volume of field work in each
area of concern.
- A possible consideration is the application of the checklist technique
of the Village of Larchmont to each inspection area.
• The prime focus of the inspector should be directed to the performance
of field inspection duties, in a comprehensive and aggressive way and
' as a matter of scheduled routine.
- Specifically, these duties should include:
1 o A scheduled program of multiple residence law, code and
ordinance enforcement and inspection.
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o Adoption and enforcement of a complete housing code.
o Providing for potential expansion of new construction activity
within building inspection services to all three jurisdictions.
• The chart (Exhibit V-B), following, provides a proposed organization
structure for the recommended consolidation of the building inspection
function.
- The proposed organization should include:
' o A Chief Inspector, responsible for direction and planning,
as well as for zoning ordinance enforcement
1 o Three full-time inspectors reporting to the Chief Inspector,
enforcing housing codes, construction and special permit
1 codes, and multiple residence laws
o A. full-time, clerical employee, providing required administra-
tive and support services.
• The estimated costs for the proposed Building Inspection Department
are as follows:
Position Proposed Salary
' Chief Inspector $13, 500
Inspector (3 at $10, 200) 30, 600
1 Secretary-Clerk 7, 500
Subtotal $51, 600
Fringe Benefits
15, 400
Subtotal $67, 000
Expense Estimate 1, 500
Total $68, 500
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® OEM — r
TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
PROPOSED ORGANIZATION OF THE
BUILDING INSPECTION DEPARTMENT
CHIEF
INSPECTOR
• Zoning
• Supervision
SECRETARY—CLERK
HOUSING CONSTRUCTION BUILDINGS
INSPECTOR INSPECTOR INSPECTOR
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• Housing Code • New Construction •Multiple Residence Law
• Special Permitsrd
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• This expense compares to the present $71, 436 expenditure, for a
savings of $2, 936.
- This cost expenditure is fairly similar to the funds currently
allocated.
- However, proposed benefits in indirect and long-run savings and
improvement of services can be anticipated in a number of areas,
including:
o Increased field coverage and enforcement
' o Broadened enforcement scope
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o Reduction in duplication of clerical forms and paper work
o Improved management and housing condition data analysis
and assembly
o Increased availability of service to the public
o Mores systematic and complete on-site inspections.
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The following chapter contains background, comparisons of systems,
' observations and recommendations pertaining to the function of fiscal manage-
ment and related data processing activities carried on in the Town of
Mamaroneck, the Village of Larchmont and the Village of Mamaroneck.
' BACKGROUND
' • Background data presented here include:
- Analysis of the financial trends, depicting the revenue mix and the
' recent dramatic increase in expenses
- Definition of the financial management process, showing a number
of separate financial activities which can usefully be viewed as a
continuous, interrelated process
- Analysis of the overall organization, costs and staffing components
of the finance function
' - Exploration of the financial process in relation to data processing.
Analysis Of Financial Trends
• Two major financial trends are described below, including:
' - A comparison of present revenue sources plus details of State
aid and other tax revenue
- A comparison of budget growth for the past five years.
• Overall, government income for all three jurisdictions may be divided
into four basic revenue categories; they are:
- Real estate taxes
r - State aid
- Other taxes (including fees, licenses, water charges, etc. )
- Investments.
' VI-1
FINANCE AND DATA PROCESSING (Cont'd)
• The table below presents a comparison of revenue sources of the three
jurisdictions - data for the Town are for 1970, while data for the two
villages are for 1969-70.
s.
1969-70 Revenue Sources
Town Of Village Of
Mamaroneck Larchmont Mamaroneck Combined Total
Item Amount Per Cent Amount Per Cent Amount Per Cent Amount Per Cent
Real Estate Taxes $1,930,216 8Z.3% $1,295,690 73.0% $1,977,499 81.2% $5,203,405 79.7%
State Aid, 178,199 7.7 39,391 2.3 124,850 5. 1 342,440 5.3
Other Taxes 179,943 7.7 394,180 22.5 309,740 12.7 883,863 13.5
Investments 55,000 2.3 25,000 1.4 23,369 1.0 103,369 1.5
Total $2,343,358 $1,754,261 $2,435,458 $6,533,077
- Realestate taxes, overall, account for 79. 7 per cent of the total
revenues raised in the year 1969-70.
• The following table compares State aid received by the three govern-
ments in 1969-70, and shows the allocation or use of these funds by
program.
1969-70 State Aid
Town Of Village Of
Mamaroneck Larchmont Mamaroneck Combined Total
Program Amount l'er Cent Amount l'er Cent Amount Per Cent Amount Per Gent
Highway $ 4,834 2.7% $ 3,241 8.2"0 $ 13,750 11.0% $ 2I,825 6.4%
Per Capita 127,787 71.7 23,863 60.6 78,000 62.5 229,650 67. I
Mortgage Tax 40,000 22.4 8,000 20.3 17,000 13.6 65,000 18.9
Youth Program 3,827 2.0 950 Z.4 3,000 2.4 7,777 2.3
Harbor And Marina - - - - - - - 1
Railroad 1,751 1.0 3,337 8. 5 6,000 4.8 11,088 3.2
Elderly - - - - 600 0.5 (.00 0.2
Navigation Land - - - - 6.500 5,2 6,500 2.9
Total $178,199 100.0% $39,391 100.0% $124,850 100.0% $342,440 100.0%
Per Cent Of Total
Of Combined
Jurisdictions 52% II.5% 36.51, 100%
- The table shows that over half of the State aid received by all three
jurisdictions went to the Town of Mamaroneck; a substantial portion I
of this aid benefits all Town and Village taxpayers.
• Interest on investments does not represent a large percentage of each
jurisdiction's income, amounting to 1. 5 per cent of total revenues;
however to earn this amount requires careful work on the part of the
fiscal officers.
VI-2
FINANCE AND DATA PROCESSING (Cont d)
- A total of $103, 369 was earned during the past year through
investments and through interest from deposits in local banks of
unexpended funds.
' • Revenues received from other taxes constitute a substantial (13. 5%)
part of the total funds of each jurisdiction, and are detailed in
Exhibit VI-A, following.
- As shown in the exhibit, the major portion, 33. 5 per cent of the
total revenue, comes from the sale of water and related services.
' o In the Village of Larchmont, this represents the cost of
operating and maintaining a separate water supply pumping
and filtration system; the other jurisdictions, on the other
hand, participate in the Westchester Joint Water Works.
- The bulk of revenue remaining in this category, as indicated,
arises from a wide assortment of fees, licenses, and permits.
o The chief permit and fee collections are related to recre-
ation and parking meters which, combined, represent
21. 9 per cent of the total volume of income in this category.
• Governmental expenses have increased dramatically over the pastfive
years as the tabulation of appropriations in Exhibit VI-B, following,
indicates.
- Overall budget appropriations have steadily risen at a significant
8. 5 per cent average annual rate among the three jurisdictions
from fiscal years 1966 through 1970.
o Total annual appropriations have grown from $4, 785, 904
in 1965-66, to $6, 840, 184 in 1969-70 - an expansion of
$2, 472, 841 - representing an increase of 51. 7 per cent
over the 1965-66 level of combined appropriations.
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MN r r MI II l NS sun r-1 PM r *1 all 1"11 rii me me ars NM MO
TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
COMPARISON OF OTHER TAX REVENUES
1969-70
Town Of Village Of Combined
Mamaroneck Larchmont Mamaroneck Total
Source Amount Per Cent Amount Per Cent Amount Per Cent Amount Per Cent
Water Sales $ 48, 000 26. 6% $182, 470 46. 3% $ 65, 500 21. 1% $295, 970 33. 5%
Nonproperty Taxes 0 0. 0 11, 200 2. 8 28, 000 9. 0 39, 200 4. 4
Recreation Fees 67, 798 37. 7 6, 500 1. 6 32, 400 10. 5 106, 698 12. 1
Licenses 0 0. 0 1, 330 0. 3 4, 800 1. 5 6, 130 0. 7
Dog Licenses 2, 700 1. 5 1, 300 0. 3 3, 000 0. 9 9, 000 0. 7
Parking Fees 21, 600 12. 0 37, 500 9. 5 28, 300 9. 1 87, 400 9. 8
Docking Fees 0 0. 0 40, 000 12. 9 40, 000 4. 5
Fines, Penalties, Etc. 21, 000 11. 7 23, 300 5. 9 25, 100 8. 1 69, 400 7. 3
Refuse Disposal 0 0. 0 0 0. 0 40, 000 12. 9 40, 000 4. 5
Payments In Lieu Of Taxes 0 0. 0 0 0. 0 5, 900 1 . 9 5, 900 0. 6
Permits 2, 000 1. 1 1, 970 0. 4 5, 750 1 . 8 9, 720 1. 1
Commissions 0 0. 0 2, 000 0. 5 200 0. 06 2, 200 0. 2
Clerk Fees 1, 300 0. 7 350 0. 08 450 0. 1 2, 100 0. 2
Police Fees 800 0. 4 400 0. 1 0 0. 0 1, 200 0. 1
Zoning Board Fees 300 0. 1 300 0. 07 400 0. 1 1, 000 0. 1
Safety Inspection Fees 500 0. 2 10 0. 0 0 0. 0 510 0. 05
Special District 5, 645 3. 1 0 0. 0 0 0. 0 5, 645 0. 6
Justice Fees 8, 200 4. 6 0 0. 0 0 0. 0 8, 200 0. 9
Planning Board 100 0. 05 0 0. 0 100 0. 03 200 0. 02
Public Health Department 0 0. 0 20 0. 0 0 0. 0 20 0. 0
Library 0 0. 0 64, 702 16. 4 0 0. 0 64, 702 7. 3
Subtotal $179, 943 100. 0% $333, 352 84. 6% $279, 900 90. 4% $793, 195 89. 7%
Miscellaneous Revenues 0 0. 0 60, 828 15. 4 29, 840 9. 6 90, 668 10. 3
X
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Total $179, 943 20. 4% $394, 180 44. 6% $309, 740 35. 0% $883, 863 100. 0%
Y
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Note:
Note: Some of the fractional figures may not add because of rounding.
N - ROI 1 ::1 1 1 II_ t U,_l 1 ..1 1 -I I`1 t* WA U.-) r1 E MI ® MN MINI
TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
COMPARATIVE SUMMARY OF
TOTAL BUDGETED APPROPRIATIONS
Fiscal Years 1965-66 Through 1969-70
Village Of
Town Of Mamaroneck Larchmont Mamaroneck Combined Total
Increase Over Increase Over Increase Over Increase Over
Total Previous Year Total Previous Year Total Previous Year Total Previous Year
Budgeted Dollars Per Cent Budgeted Dollars Per Cent Budgeted Dollars Per Cent Budgeted Dollars Per Cent
1965-66 $ 1,684,512 $ 187,929 12.6% $1,244,917 $116,429 10.3% $ 1,856,475 $110,203 6.3% $ 4,785,904 $ 414,561 9.5%
1966-67 1,919,565 235,053 13.9 1,397,026 152,109 12.2 2,112,519 256,044 13.7 5,429,110 647,206 13.5
1967-68 2,088,828 169,263 8.8 1,480,786 83,760 5.9 2,160,273 47,754 2.3 5,729,887 300,777 5.5
1968-69 2,374,162 285,334 14.0 1,669,358 188,572 12.7 2,260,515 100,242 4.6 6,304,035 574,148 10.0
1969-70 2,506,220 132,058 6.0 1,882,655 213,297 12.7 2,451,309 190,794 8.4 6,840,184 536,149 8.5
Total $10,573,287 $1,009,637 9.5% $7,674,742 $754,167 9.8% $10,837,091 $705,037 6.5%n $29,089,120 $2,472,841 8.5%
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FINANCE AND DATA PROCESSING (Coned)
Definition Of The Financial Management Process
' • For purposes of this study, the financial function is viewed as an
interrelated process, although responsibility for parts of the process
is diffused among a number of offices within each jurisdiction.
' • The components of this process comprise several specialized elements
or subfunctions.
' - Budgeting is the preparation of the annual operating and capital
plan expressed in financial terms.
' - Revenue raising and collection includes the following activities:
' o Assessment of real property
o Establishment of taxation and other revenue rates
' o Collection of taxes and fees.
- Treasury management includes investing surplus funds and
borrowing for both operating and capital purposes.
' - Accounting and financial reporting and control consists of main-
taining books and records of account, and periodic reporting of
' financial information with which to compare and control budgeted
funds.
• The consolidation of the budgeting and planning process is carried out
by the chief fiscal officer in each jurisdiction.
- The prime planning input is provided by department heads.
- Proposals by department heads are reviewed by the chief fiscal
officer and submitted to the governing body for consideration.
- Budget proposals are approved or rejected by the governing body
' in light of its understanding of the public good, related priorities,
various requests and observed needs.
' VI-4
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FINANCE AND DATA PROCESSING (Cont'd)
• Key considerations in the planning of a new budget revolve around
previous years' expenditures and personal services.
' - Department heads receive budget request forms containing sum-
maries of past years' budget appropriations and expenditures on
' which they estimate the following year's needs.
- An analysis of work performance related to expenditures is not a
' factor in estimating future staffing requirements or changes in
modes of operation.
1 • The chief means of presenting budget requests is the line-item budget-
ing method.
' • Budgets are prepared annually in accordance with the State Controller's
manual.
' • None of these budgets include performance data to use in analyzing the
levels of expenditure requested.
1 • As previously stated, revenue raising and collection activities include:
- Assessment of real property
- Establishment of taxation and other revenue rates
' - Collection of taxes and fees.
• The assessment organization and its responsibilities in each jurisdic-
tion are similar in nature and are carried out by comparable agents.
' - The assessment duties consist of the maintenance of maps and
records of all land and property improvements within the jurisdic-
tion.
' - The Assessor is required to make a fair and uniform estimate of
the value of each parcel of property, considering market conditions
and trends, improvements or other significant changes.
VI-5
FINANCE AND DATA PRO " ` ' oi `rv'. -. .. .
iiiro,
iFinally, the Assessor is required to provide a complete recapitula-
tion of the assessed valuation of each taxing class to the appropriate
Ioffice for tax billings.
• Exhibit VI-C, following, shows the staffing, workload and cost sum-
111
maries for the assessment functions in each jurisdiction.
- This tabulation indicates that the Town of Mamaroneck spends almost
I60 per cent of the total assessment appropriations.
- Included in the 7, 330 parcels assessed by the Town of Mamaroneck
are about 4, 100 properties processed for assessment by two juris-
dictions independently.
Io The Assessors of the Village of Mamaroneck and the Village of
Larchrnont determine assessment valuations for the properties
in the respective villages within the Town.
I
- Lastly, in the performance of the assessment function, the
Town of
Mamaroneck employs about 2. 5 times the full-time equivalent in
Isupport staff than either of the other two jurisdictions.
• Tax levy computations and collection duties are assigned in substantially
Idifferent ways by the three governments.
- The Town of Mamaroneck is responsible, through the elected
IReceiver of Taxes, for the collection of State, County, School Board,
Town and part-Town taxes.
I
o The Comptroller is responsible for the computation of the school
and local tax rates, which are based upon the school and Town
budgets, the total value of assessed properties, the estimated
I revenues from other sources, and the tax rates for County and
State governments, for which the town is merely a collection
agent.
411
o The Receiver of Taxes is responsible for the computation of individ-
' ual taxes due, for the preparation and distribution of individual tax
bills, and for the receiving and recording of the payments.
1
VI-6
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EXHIBIT VI-C
■.
TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
..� VILLAGE OF MAMARONECK
et
COMPARATIVE SUMMARY OF
isk ASSESSMENT PERFORMANCE COST DATA
1969-70
111110
Town Of Village Of Combined
+�* Mamaroneck Larchmont Mamaroneck Total
tor
Total Appropriations For
Assessor's Office $50, 178 $13, 568 $16, 100 $79, 846
Total FTE Staff Assigned 3. 5 1. 3 1. 5 6. 3
Total Number Of
Assessors Assigned 1 1 1 3
Total Number Of FTE
Support Staff 2. 0 0. 3 0. 5 2. 8
Total Number Of Properties
On Assessment Roll 7, 330 1 , 777 4, 328 13, 435
Number Of Properties
Subject To Double
ea Assessment (a) - (b) 6, 105
Total Individual Jurisdiction
"" Assessment As Per Cent
w,r Of Combined Total 54. 5% 13. 2% 32. 3% 100. 0%
Average Cost Per
Assessment $6. 84 $7. 63 $3. 72 $5. 94
(a)Of the 7, 330 properties in the Town of Mamaroneck, 3, 225 are
assessed as included in the unincorporated area of the Town of
Mamaroneck, 2, 328are assessed as included in the Village of
Larchmont, and 2, 328 are assessed as included in the Village
of Mamaroneck.
(b)Of the 4, 328 properties in the Village of Mamaroneck, 2, 000
are assessed in the Town of Rye.
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FINANCE AND DATA PROCESSING (Coned)
irk
- The Village of Larchmont carries out the collection of Village
property taxes only.
o The Clerk-Treasurer is responsible for the computation of
the general tax rate (the individual taxes to be paid by prop-
erty owners).
o In addition, the Clerk-Treasurer is in charge of the prepara-
tion and distribution of tax bills and the collection and record-
ing of tax payments.
' - The Village of Mamaroneck collects the real property taxes in the
Village of Mamaroneck in the Town of Rye.
o Here, also, the Clerk-Treasurer is responsible for the
computation of the general tax rate (the individual taxes to
be paid by property owners).
1 o The Clerk-Treasurer also prepares and distributes tax bills
and collects and records payments.
• The table below is a comparison of the volume and staffing of the tax
levy and computation functions of the three jurisdictions.
1969-70 Tax Billing Data
Town Of Village Of Combined
Mamaroneck Larchmont Mamaroneck Total
Total FTE Staff Assigned
To Tax Receiving 2.0 0.6 0.2 2.8
' Total Number Of Tax Bills
Distributed For The Year 21,990 1,800 8,656 32,446
Per Cent Of Combined
Jurisdictions Total
Tax Bills Distributed 67.8% 5. 5% 26.7% 100.0%
- The data indicate that the Town of Mamaroneck maintains the only
' full-time tax receiving staff and processes a workload that is
nearly two-thirds of the combined total.
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1 VI-7
FINANCE AND DATA PROCESSING (Cont'd)
lifip:
• Other revenue collection responsibilities of the three jurisdictions
differ substantially in their distribution.
- In the Town of Mamaroneck, revenue collection is diffuse as a
number of departments collect and account for revenues amounting
to $179, 943 (details contained in Exhibit VI-A, shown previously).
- In the Village of Larchment, revenues are collected and recorded
Iprimarily by the Clerk-Treasurer and amounted in 1969-70 to
$392, 210 (details contained in Exhibit VI-A).
1 o Minor additional revenues of $1, 970, collected by the
Engineer for building permits, bring this total to $394, 180.
I - In the Village of Mamaroneck, all revenues are centrally collected
by the Clerk-Treasurer, amounting to $303, 990 (details contained
in Exhibit VI-A), before minor revenues by Building Inspector for
Ipermits.
I
• Insofar as treasury management is concerned, in each jurisdiction
there is a program of investing surplus funds.
- In the Town of Mamaroneck, the Comptroller is empowered with
fthe responsibility for this task.
I
- In the Village of Larchmont, the Clerk-Treasurer manages the
investment of surplus funds.
- In the Village of Mamaroneck, the Clerk-Treasurer is empowered
I to direct the investment of surplus revenues.
I • Income from investments, overall, represent a small portion of overall
revenues received.
I - As shown in the table comparing 1969-70 revenue sources of the
three jurisdictions (page VI-2), the amounts realized from invest-
ment were as follows:
1 o Town of Mamaroneck, $55, 000
I
I VI-8
FINANCE AND DATA PROCESSING (Cont'd)
o Village of Larchmont, $25, 000
' o Village of Mamaroneck, $23, 369.
• The prime vehicles used for the investment of surplus revenues are
1 Certificates of Deposit and Treasury Bonds.
• Accounting and financial reporting and control consists of maintenance
of books and records of account, plus periodic reporting of financial
information for comparison with budgeted amounts for control purposes.
• In each jurisdiction, a complete set of books is maintained by the chief
fiscal officer.
' • Each fiscal officer is responsible for the presentation of a series of
financial status reports, including:
- A monthly financial report or Treasurer's Report
- A quarterly budget report
- An annual financial statement.
' • The methods of book maintenance and report preparation are similar
in the Town of Mamaroneck and the Village of Larchmont.
' - The maintenance of records and the production of reports in the
Village of Mamaroneck are based essentially on a two-step system
' utilizing an NCR-395 electronic accounting machine.
o All entries are tabulated on color-coded control cards for
1 various accounts.
o Code balances and monthly and annual reports are electron-
ically produced on preprinted report forms.
• Control of expenditure activity bears a good deal of similarity in each
jurisdiction.
I
VI-9
-,
FINANCE AND DATA PROCESSING (Cont'd)
- Payroll processing is performed by the National Bank of
Westchester (NBW) and the same service is purchased by all
1 three jurisdictions.
- Expenditures for purchasing, discussed in detail in the following
chapter, are controlled by means of a formal encumbrance and
approval system.
o The Town of Mamaroneck does not recapitulate code encum-
brances until the last month of the fiscal year.
Organization, Costs And Staffing Of The Financial Function
• In each jurisdiction, the financial responsibility rests with the elected
governing bodies.
- In the Town of Mamaroneck, fiscal management is provided under
1 the authority of the Town Council and the Supervisor.
o This authority is delegated, for operations, to the
Comptroller.
- In the Village of Larchmont, fiscal management is carried out
under the aegis of the Board of Trustees and is delegated to the
Clerk-Treasurer.
- In the Village of Mamaroneck, policy responsibility is vested by
the Board of Trustees with the Village Manager, who, subject to
1 Board review, conducts the affairs of the Village.
o Chiefly, the Village Manager is responsible for implement-
ing the budgeting planning process.
o On a daily operational basis, the control of fiscal activity
has been delegated to the Clerk-Treasurer.
I
VI- 10
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• The tabulation below shows the total cost of the financial management
functions of the combined jurisdictions.
I
1969-70 Costs Of Financial Management
1 Town Of Village Of
Mamaroneck Larchmont Mamaroneck
Function Budget Actual Budget Actual Budget Actual
Assessment $ 50, 178 $ 48,767 $13,568 $13,568 $16, 100 $16, 139
Taxation 26,987 27,223
Accounting, Budgeting, 37,223 36,728 82,332 81,841
Reporting, Purchasing, etc. 39,254 39,054
Total $116,419 $115,044 $50,791 $50,296 $98,432 $97,980
- As indicated in the tabulation, the three jurisdictions spend over
one-quarter million dollars annually for direct costs of the finan-
cial function, which is approximately 3. 5 per cent of total monies
appropriated.
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VI- 11
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FINANCE AND DATA PROCESSING (Cont'd)
w
COMPARATIVE SUMMARY
OF FINANCIAL DATA
IPROCESSING SYSTEMS
• Exhibit VI-D, following, compares the financial procedures of the
Ithree jurisdictions and identifies differences in data processed,
methods, staffs, responsibilities, and the like.
I - Visual inspection of the systems indicated that the Village of
Mamaroneck has the most advanced financial process.
I • In comparing the requirements, systems and methods of each munic-
ipality, particular consideration was given to areas showing potential
1 in data processing exploration.
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1 VI-12
® 111111
TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
SUMMARY OF FINANCIAL OPERATING DATA
Village Of
Activity/Item Town Of Mamaroneck Larchmont Mamaroneck
Governmental Income
Assessor's Office
Responsibilities - To maintain records and maps on all land - To maintain records and maps on all land - To maintain records and maps on all land
and property improvements within the and property improvements within the and property improvements within the
jurisdiction; to make a fair and uniform jurisdiction; to make a fair and uniform jurisdiction; to make a fair and uniform
estimate of the value of each parcel of estimate of the value of each parcel of estimate of the value of each parcel of
property, considering current market property, considering current market property, considering current market
conditions and trends; to provide a listing conditions and trends; to provide a listing conditions and trends; to provide a listing
of the values of all properties and a of the values of all properties and a of the values of all properties and a
recapitulation of the total assessed value recapitulation of the total assessed value recapitulation of the total assessed value
of each taxing class to the appropriate of each taxing class to the appropriate of each taxing class to the appropriate
office for tax billing. office for tax billing. office for tax billing.
Properties assessed - 7,330 properties, including: - 1,777 properties. - 4,328 properties, including:
1,777 in the Village of Larchmont 2,328 in the Town of Mamaroneck
2,328 in the Village of Mamaroneck 2,000 in the Town of Rye
3,225 in the unincorporated area.
Staff -An Assessor, two full-time Assessment -An Assessor, with secretarial support as -An Assessor and a half-time secretary.
Clerks and a part-time Engineering Aide required.
Methods used to ensure - Periodic survey of all properties to - Periodic survey of all properties to - Periodic survey of all properties to
uniform assessment determine if assessments uniformly determine if assessments uniformly determine if assessments uniformly
reflect true market value. reflect true market value. Assessor reflect true market value.
has developed and maintains analytical
aids such as a mapped indication of
properties transferred in the last three
years and a street-by-street analysis of
assessments versus front and square
footage.
Methods of preparing -Addressograph plates are maintained for -Addressograph plates are maintained for -Addressograph plates are maintained for
tax rolls each property with the identifying numbers each property with the identifying numbers each property with the identifying numbers
and the owner's name and address. These and the owner's name and address. These and the owner's name and address. These
plates are used to list all the properties plates are used to list all the properties plates are used to list all the properties
on the roll. The Assessor is responsible on the roll. The Assessor is responsible on the roll. The Assessor is responsible
for ensuring the proper entry of the for ensuring the proper entry of the for ensuring the proper entry of the
assessed values onto the roll. assessed values onto the roll. assessed values onto the roll.
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Village Of Owl Milli IMO
Activity/Item Town Of Mamaroneck Larchmont Mamaroneck
Governmental Income (Cont'd) - In the event the Assessor was not able to - In the event the Assessor was not able to - In the event the Assessor was not able to
Assessor's Office perform his function, his clerks could perform his function, no person is trained perform his function, no person is trained
Provisions for continuity continue the operation for a limited to continue the operation; other than State to continue the operation; other than State
of operation period of time; other than the State laws, laws, no written procedures have been laws, no written procedures have been
no written procedures have been prepared for this function. prepared for this function.
prepared for this function.
Tax Billing And Collecting - Town Board - to establish the Town budget. - Village Board - to establish the Village - Village Board - to establish the Village
Responsibilities - School Board - to establish the school budget. budget.
budget. - Clerk-Treasurer -to compute the total - Clerk-Treasurer - to compute the total
- Director of Finance - to compute the tax rate based on the Village budget, tax rate based on the Village budget,
school and other tax rates based on Town the total value of assessable properties the total value of assessable properties
and school budgets, the total value of and the estimated revenue from other and the estimated revenue from other
assessable properties, the estimated sources; to compute the individual taxes sources; to compute the individual taxes
revenue from other sources, the various due by each property owner, using the due by each property owner, using the
district levies, and the tax rates for valuation of the parcel and the tax rate valuation of the parcel and the tax rate
groups for which the Town is merely a applicable; to prepare and send a tax bill, applicable; to prepare and send a tax bill,
collecting agency. and receive, record and account for taxes and receive, record and account for taxes
- Receiver of taxes - to compute the paid; to collect water arrears. paid.
individual taxes due by each property
owner, using the valuation of the parcel
and the rate applicable in that area; to
prepare and send a tax bill, and receive,
record and account for taxes paid; to collect
water arrears.
Methods of preparing - A three-part County and Town tax bill - A three-part tax bill and the corresponding - A three-part tax bill and the corresponding
tax bills and the corresponding page of the assess- page of the assessment roll are placed in page of the assessment roll are placed in
ment roll are placed in an NCR-395 an older NCR bookkeeping machine. The an NCR-395 bookkeeping machine. The
bookkeeping machine. The proper figures proper figures are entered, the role is proper figures are entered, the roll is
are entered, the roll is extended, the extended and the tax bill prepared in the extended and the tax bill prepared in the
water arrears added, and the tax bill same operation. The original bill is sent same operation. The original bill is sent
prepared in the same operation. This to the taxpayer or his bank; the second to the taxpayer or his bank; the second
operation is repeated when the school (receipt) copy and the third (office) copy (receipt) copy and the third (office) copy
tax is extended and the school tax bill are retained. A similar process, using are retained.
prepared. The original bill is sent to the water payment records and the meter
the taxpayer or his bank; the second readings, is performed to produce water
(receipt) copy and third(office) copy are bills.
retained.
Payment period - County, Town and District taxes - month - Village taxes - month of June. Water bills - - Village taxes - half due in June and half
of April. School taxes - half due in January, April, July, October. due in December.
January and half due in September.
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MIN NM - MI Ii MN M MINI - NM N - r MN - WI MN N 1111
Village Of
Activity/Item Town Of Mamaroneck Larchmont Mamaroneck
Governmental Income (Cont'd)
Tax Billing And Collecting (Cont'd)
Method of collection - Taxes may be paid by mail or in person; in - Taxes may be paid by mail or in person; in - Taxes may be paid by mail or in person; in
either case, the amount due is verified either case the amount is verified and the either case, the amount due is verified
against the office copy, then the office copy receipt and office copies signed to indicate against the office copy and then the office
and receipt copy are franked through an payment. The payer is given the receipt copy and receipt copy are franked through
NCR receiving machine. The payer receives and the office copy is used to post the an NCR receiving machine. The payer
the receipt and the office copy is used to payment (by hand)to the tax roll. The receives the receipt and the office copy
post the payment(by hand) to the tax roll; receipts are totaled nightly and balanced is used to post the payment (by hand) to the
each night the receiving machine is totaled to the funds collected. The funds are tax roll; each night the receiving machine
and matched against the funds collected. deposited in the bank and the Financial is totaled and matched against the funds
The following morning the funds are Officer is given a report. collected. The following morning the
deposited in the bank and the Financial funds are deposited in the bank and the
Officer is given a report. Financial Officer is given a report.
Staffing and effort required - The Receiver of Taxes and one half-time - The Clerk-Treasurer and his staff of two - An outside contractor is paid$15 to
assistant to prepare the roll and the bills addressograph the tax roll, extend the roll operate the addressoplate machine to
with additional personnel as required to and prepare the bills in less than 40 man- produce the tax roll; 20 man-hours is
collect and record the tax payments. This hours. Water bills are prepared four spent to extend the roll and compute the
activity includes the school and Town tax times per year with a similar effort. The bills. Personnel as required to collect
collections. collection of the taxes is handled by the and record the tax payments.
same personnel.
Control of operation - Adequate financial security is maintained - Adequate financial security is maintained - Financial security is maintained through
through nightly closing of the receiving through the nightly tallying of funds nightly closing of the receiving machine
machine and balancing to the funds collected. received and validating of receipts of the and balancing of the funds collected; in
day. addition, the taxes collected in each
section of the Village are totaled separately
as an additional cross check.
Other revenue collection - Town Clerk - collects for licenses and - Village Engineer - collects fees for building, - All other sources of revenue such as
sources permits. plumbing and other permits. licenses, permits and recreation fees
- Recreation - collects for permits and - Deputy Village Clerk - collects for parking are collected by the Clerk-Treasurer's
fees for facilities. permits, recreation permits and licenses. office.
- Building Inspector - collects for permits. - Police Clerk - fees for letter of good
- Town Engineer - collects planning and conduct and accident reports. Each
zoning fees. collector maintains his own records but
- The Town Clerk, Building Inspector and deposits his receipts in the Treasurer's
Town Engineer maintain their own office each night with a collection report.
records and bank accounts and report The Treasurer then deposits them to the
to the Town Comptroller monthly when Village account the following morning.
they transfer their funds to the town
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Village Of
Activity/Item Town Of Mamaroneck Larchmont Mamaroneck
Governmental Expenditures (Cont'd)
Personal services - Processing service for payroll checks and - Processing service for payroll checks and - Processing service for payroll checks
payroll lists by department are provided by payroll lists by department are provided by and payroll lists by department are
the National Bank of Westchester. Each the National Bank of Westchester. Each provided by the National Bank of Westchester.
salaried and hourly employee is maintained salaried and hourly employee is maintained Each salaried and hourly employee is
in a computer file. Any changes in salaries, in a computer file. Any changes in salaries, maintained in a computer file. Any changes
wages, exemptions or departments, and also wages, exemptions or departments, and in salaries, wages, exemptions or depart-
the number of hours worked for hourly also the number of hours worked for hourly ments, and also the number of hours worked
employees are submitted to the bank before the employees are submitted to the bank before for hourly employees are submitted to the
biweekly processing. Funds expended for the biweekly processing. Funds expended bank before the biweekly processing. Funds
personal services are charged against the for personal services are charged against expended for personal services are charged
appropriate departmental budget by the the appropriate departmental budget by the against the appropriate departmental budget
personnel in the finance office after adjust- personnel in the finance office after adjust- by the personnel in the finance office after
ments for interdepartmental personnel ments for interdepartmental personnel adjustments for interdepartmental personnel
transfers. transfers. transfers.
Other disbursements - Vouchers for payment are collected by - A formal encumbrance system is used. - A formal encumbrance system is used.
department and held for the Town Board's The (estimated) amount of the purchase The (estimated) amount of the purchase
approval. When approved by the Board, is encumbered against the budget of the is encumbered against the budget of the
the vouchers are paid and the funds charged appropriate department. The vouchers appropriate department. The vouchers
against the budget of the appropriate are presented for Board approval and when are presented for Board approval and
department(s). Except for the last month approved the encumbrance is relieved and when approved the encumbrance is relieved
of the fiscal year, no formal encumbrances the budget charged. and the budget charged.
are made against the budget; control is
maintained by periodic checks of the
unexpended budget.
General operating - Other than State and Town law, and the NBW - Other than State and Village law and the NBW - Other than State and Village law, and the NBW
procedures and payroll manual, no written procedures exist payroll manual, no written procedures exist payroll manual, no written procedures exist
provisions for key to guide the day-to-day operations of the to guide the day-to-day operations of the to guide the day-to-day operations of the
personnel financial function. The Comptroller per- finance function. The Clerk-Treasurer financial function. However, the Clerk-
sonally codes all entries to his ledgers; personally codes all entries to his ledger; Treasurer has developed an excellent
since no one else is trained to perform this since no one else is trained to perform system and a capable staff; in the event
task, the Town's financial operations this task, the Village's financial operations that the Clerk-Treasurer or one of his staff
could not continue if the Comptroller were could not continue if the Clerk-Treasurer were not able to perform his function, suf-
not able to perform his duties. were unable to perform his duties. ficient cross-training has been done to ensure
the continued functioning of the finance opera-
tions. Coding of entries has been so systema-
tized that the classification of funds received
is entered as the receipt is prepared.
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FINANCE AND DATA PROCESSING (Cont'd)
n.
r. OBSERVATIONS
• Staff financial services that are carried out in the jurisdictions being
•• studied differ substantially.
- As performed by the Town Comptroller's office and the office of
i.. the Clerk-Treasurer of the Village of Larchmont, these services
are considered sufficient to meet minimal operating needs.
_ - The Clerk-Treasurer of the Village of Mamaroneck, on the other
hand, appears to have developed an operation of superior quality.
o The entire sequence of operations required for the routine
processing of revenue and disbursement documents has
been carefully thought out and integrated into a smoothly
"' functioning system.
o Revenue documents are coded with their classification as
the receipt is prepared, while disbursement classifications
are assigned as the checks are prepared.
o The personnel are well trained in their own tasks and suffi-
ciently cross trained to cover each other's positions for
extended periods if necessary.
MMA
• Budget preparation activities in all three jurisdictions lack the estab-
lishment of annual program goals based upon an objective analysis of
needs.
- The present budget request forms employed rely on a recapitula-
tion of expenditures as the primary consideration for the projec-
MO tion of future activities.
- No substantive effort is made to ascertain objectively past work
,.. performance in a number of categories.
11110
o Workload measures for the determination of alternative
methods of operation have not been developed.
111114
VI-13
FINANCE AND DATA PROCESSING (Cont'd)
00
o Since goals to be achieved in each program area are rarely
set, achievement levels are difficult to determine.
oft' o Expenditures productivity measures are, for all intents and
purposes, ignored.
;'' • Budget presentation documents do not provide a comprehensive state-
ment of accurate program cost distribution.
- The budget presentation in the Town of Mamaroneck lacks any
delineation of programs within the "lump sum" departmental
appropriations.
o There is no evidence to show that budget appropriations are
based upon anything other than past year's appropriation
schedules and salary increases.
- The budgets of the Villages of Larchmont and Mamaroneck distin-
r.
guish program or functional elements to some extent.
o These catagorical breakdowns are the result of the State-
mandated system of Village accounting.
• Assessment of over 4, 100 properties by both the Town of Mamaroneck
and the Village of Larchmont, and the Village of Mamaroneck contrib-
utes an unnecessary double assessment workload.
- The overall cost of the double assessment activities represents
' about one-half of the assessment cost borne by the Town of
Mamaroneck.
1 • The tax billing and collection operation in the three jurisdictions gener-
ates periodic peaks and valleys in personnel workloads.
- In the Villages, the increased workload during the tax billing and
collection season is absorbed through use of part-time personnel
and overtime.
I
' VI-14
lohnumummaw
FINANCE AND DATA PROCESSING (Cont'd)
- The Town, however, is now legally required to maintain a full-time
Receiver of Taxes to:
o Bill, collect and record the County, Town and District
taxes from 7, 330 accounts through a single billing in April
o Bill, collect and record the school taxes from 7, 330
accounts through a single billing operation with two mail-
ings in January and September
o Conduct the tax lien sale accounting and arrangements.
• The system for ensuring effective control and maximum utilization of
the Village of Mamaroneck's revenue from sources other than taxes
is superior to that of the other jurisdictions.
- In the Village of Mamaroneck, all miscellaneous revenue from
permits, fees, and licenses is collected by the Clerk-Treasurer's
office.
- In the Village of Larchmont, several Village offices collect fee
revenues; thus additional procedures are required to ensure proper
control.
o However, all monies are turned in daily, which allows the
funds to be immediately available to the municipality.
- In the Town, however, the Clerk, the Buildings Inspector and the
Town Engineer transfer their funds monthly, along with their
collection reports.
• Accounting techniques for the assembly, reporting and control of data
seem adequate.
- The lack of an encumbrance accounting system in the Town of
Mamaroneck is a serious obstacle to thorough controls.
- With the exception of the Village of Mamaroneck, reporting of
data is excessively time-consuming.
VI-15
1116
FINANCE AND DATA PROCESSING (Cont'd)
1111611E
o Monthly reporting in the Town of Mamaroneck tends to be
late.
• The processing capacity of the two NCR-395 bookkeeping machines
and the older NCR machine owned by the Village of Larchmont far
exceeds the requirements of the three jurisdictions.
- One NCR-395 could service the needs of the three municipalities.
- In addition, one addressograph facility could provide adequate
service for all the jursidictions.
111
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VI-16
.r — i
FINANCE AND DATA PROCESSING (Cont'd)
RECOMMENDATIONS
• Since finance is a staff function which should serve both the joint oper-
ating services and the individual jurisdictions, an interim and a
longer-range organization is recommended.
- The interim objective should be:
' o To consolidate any routine service functions whose perform-
ance is little affected by policy differences, such as account-
ing
o To develop improved common systems, such as performance,
' budgetary and financial reporting
o To enable the individual jurisdictions to continue receiving
necessary financial services.
- The longer-term objective should be to consolidate as much of the
financial function as possible to gain maximum advantage from
management capability and to facilitate extension of mechanization
to all jurisdictions.
• Exhibit VI-E, following, tabulates the recommended assignment of
responsibility during the interim period of one to two years.
- Because of requirements imposed by State law, various organiza-
tional patterns for financial activities are recommended in the
interim period.
o The assessment and tax collection functions should be
' performed by the Town for all jurisdictions to eliminate
present duplication of effort.
' o The Town was selected because it has State-mandated
responsibility for these functions as the superior jurisdic-
tion, and already serves all three in these capacities.
I
' VI- 17
EXHIBIT VI-E
1.0
110
,.. TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
�•+ RECOMMENDED INTERIM ORGANIZATIONAL ASSIGNMENT
OF FINANCIAL FUNCTIONS
Function Assignment
Assessment Combine in Town Assessor's Office
Property Tax Billing And Combine in Town Receiver of Taxes Office
Collection
P"" Other Income Collection Develop common system under Joint
,r, And Larchmont Water Commission Finance Office
Billing
`mo Treasury Management Maintain policy of individual and separate
jurisdictions
01.0
r, Accounting Reporting And Joint Commission Finance Office
Control - Comply with State requirements
(Audits And Accounts) - Develop common system
Budget Consolidation Maintain interim functions under individual
jurisdictions
Concurrently develop common systems
under Joint Commission Finance Office
Data Processing Joint Commission Finance Office
I
1
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I
FINANCE AND DATA PROCESSING (Cont'd)
w - The Joint Commission Finance Office should take over the routine
accounting functions (as well as purchasing, which is described in
r the next chapter).
r
o This office should also begin developing improved financial
systems such as performance budgets and common reports.
1r
- The individual jurisdictions should maintain a skeleton financial
office to consolidate interim budgets, to invest surplus funds, to
prepare special reports, and to act as liaison with the Joint
Commission accounting function.
0111
r" o These offices should increasingly look to the Joint Commis-
sion for leadership in preparation for eventual consolidation.
11.1
• The Joint Commission Finance Office should develop the necessary
systems for providing accounting and reporting services and assemble
all present mechanized accounting equipment to perform the task.
- Current demand does not require additional equipment.
• The chart, Exhibit VI-F, following, shows a proposed organization
structure of the Joint Commission Finance Office.
- As indicated in the chart, the Finance Office will provide all
nonpolicy services for the Joint Services Commission and for
other operating agencies.
Our
- Furthermore, although not included in the study, personnel
activities are included under the Finance Office.
r.
o A provision should be made to provide some vehicle for
wr
labor relations, such as a Labor Grievances Board, within
the overall framework of the Joint Services Commission.
lei
it
VI- 18
111111 ® - r i
TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
PROPOSED ORGANIZATION OF THE
JOINT SERVICES COMMISSION
FINANCE OFFICE
FINANCE OFFICE
Director
•Treasury Management
•Supervision
DEPUTY FINANCE
DIRECTOR
•Director Of Personnel Activities
REVENUE AUDITS AND BUDGET PURCHASING
PAYROLL PERSONNEL
COLLECTION ACCOUNTS PREPARATION DIVISION
•Monitoring Of Payroll Services •Collection And Recording Of •Processing Of Data •Budget Consolidation •(See Chapter VII) •Insurance
By Westchester National Bank Nontax Revenues —Control System —Establishment Of Uniform •Personnel Processing
•Water Billing For Larchmont —Ledgers Program Budgeting •Retirement System
Water Department —Reports Procedures
—Development And Implementa-
tion Of Analytic Techniques
tri
W
I .
/71
H
FINANCE AND DATA PROCESSING (Cont'd)
to • The table below presents an estimate of the financial implications of
the proposed organization of the Finance Office.
■O Proposed Estimated
Position Salary
Finance Director $23, 000
Deputy Director 17, 000
Senior Account Clerk 7, 500
Senior Clerk 7, 000
Clerk 5, 500
Machine Operator 6, 500
• Secretary 7, 500
Stenographer-Typist 6, 500
am
Clerk-Typist 5, 500
'`' Subtotal $86, 000
Estimated Expenses 10, 000
Total $96, 000
on
- As shown, this represents a savings of about $60, 000 under the
IN"` cost of present fiscal operations; however, much of this saving
would be used to maintain financial liaison with the jurisdictions.
- In general, staff responsibilities within the department would
1111 include the following positions:
1.6 o Deputy Director, to be responsible for the operation of
personnel, payroll and related processing, insurance and
benefits matters
•r
o Senior Account Clerk, to be essentially concerned with the
OR
maintenance of performance and program budgeting data
o Senior Clerk, to be responsible for providing staff services
for personnel and payroll processing
am o Clerk, to provide staff services, and revenue collection and
recording services
imp
ONO
VI-19
w�+
FINANCE AND DATA PROCESSING (Cont'd)
o Machine Operator, to be responsible for the operation of
the electronic data processing equipment required as
backup to all fiscal systems
o Secretarial staff, to provide overall clerical, filing,
secretarial and backup staff services, as needed.
- Staff positions for purchasing are contained in the chapter that
follows.
I
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' VI-20
I
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1
1
1
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1
1
NIISVHD ld - IIA
L
The following chapter contains background, observations and recom-
mendations relative to the purchasing functions carried out in the three
jurisdictions.
BACKGROUND
• As background, factual data and analysis concerning the administra-
tion of the purchasing functions are presented in the following manner:
an
- General discussion of the organization, responsibilities and costs
of the purchasing function
r.
- Analysis of staffing, performance and available workload data.
Organization, Responsibility And Cost Of Purchasing
• The organization of the purchasing function is slightly different among
the three jurisdictions; however, processing of transactions is assigned
to the chief fiscal officer in all jurisdictions.
- In the Town of Mamaroneck, purchase approval is the responsi-
bility of the Town Council, while the Comptroller is responsible
Poi for processing.
- In the Village of Larchmont, approval responsibility is exercised
by the Board of Trustees, while processing responsibility is
delegated to the Clerk-Treasurer.
- In the Village of Mamaroneck, approval responsibility is delegated
jy to the Village Manager and processing tasks assigned to the Clerk-
Treasurer.
o The Village Manager is directly responsible for the review
and approval of all purchasing transactions.
o The Clerk-Treasurer is responsible for the processing of
purchasing transactions.
I
' VII-1
PURCHASING (Cont'd)
Pa
Ier • Approval of departmental annual purchasing requirements, as contained
in expense budgets, is obtained at the time the total budget of the juris-
i
diction is adopted by the Town Council or the Board of Trustees.
- Changes during a budget year of an approved operating budget must,
in every case, be approved by the governing body.
• The principal tasks of the purchasing function are threefold.
' - Procurement - the activities directly related to the item or service
purchased, including:
o Identification of items or services to be purchased
o Obtaining of prices
o Obtaining technical information and advice
o Receiving and inspection of items or services purchased.
1 - Processing - the clerical and paperwork flow, consisting of:
o Preparation of requisitions and transfer of information to
purchase order forms
o Preparation of contracts for the effectuation of the purchasing
of capital items and complex services
' o Selection of vendors and award of contract or purchase order
o Expedition of purchase orders.
- Control - those facets of purchasing concerned with validating,
recording, approving and analyzing the purchasing carried on
daily, including:
o The receiving of claims
o Validating claims for payment by vendors
' VII-2
PURCHASING (Cont'd)
`r o Recording of purchase transactions
o Analysis and reporting of the data generated in the recording
.. process
#"" o Payment of claims.
Ism
• The two distinct kinds of purchasing in use are purchases made through
public bid and purchases by open market order.
1rr
- Purchases by public letting are performed in accordance with the
laws of the State of New York, which specify:
o Items or services whose value is in excess of $1, 000 must
A
be acquired by means of a publicly advertised competition
or bidding.
um
o Contracts for services in the area of public works whose
value exceeds $2, 500 must be obtained by means of a publicly
advertised competition or bidding.
A
- Purchases by open market order are performed in accordance with
purchasing procedures and policies established at the discretion
of the jurisdiction wherein the activity occurs, provided such trans-
actions are below the dollar amounts specified by the laws of the
State of New York for public advertising and bidding.
• Exhibit VII-A, following, provides a comparison of the purchasing
functions, procedures and responsibilities as carried on in each
jurisdiction.
- This exhibit shows that each jurisdiction performs the purchasing
function in a roughly similar manner.
1
' VII-3
•
TOWN OF MAMARONECK.VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
•
COMPARISON OF PURCHASING PROCEDURES,RESPONSIBILITIES AND FUNCTIONS
1969-70
•
Village Of
Activity Town Of Mamaroneck Larchmont Mamaroneck
PROCUREMENT
Public Letting • Approval to advertise for bids is obtained in • Approval to advertise for bids is obtained • Approval to advertise for bide is delegated
writing from the Board of Trustees. from Board of Trustees. to the Village Manager by the Board of Trustees.
• Specifications are provided by department • Specifications are provided by department • Specifications are provided by department heads,
heads,Engineer,Attorney or Comptroller. heads or Engineer. Engineer or Attorney as required.
• Public notices are prepared and advertised • Public notices are prepared and advertised • Public notices are prepared and advertised
by Town Clerk. by Engineer or Clerk-Treasurer. by Clerk-Treasurer.
• Sealed bids are received and opened by Town • Sealed bids are r ved and opened by the • Sealed bids aren
received and opened by the
Board of Trustees(or other appropriate cam- Engineer or Clerk-Treasurer. Village Manager.
mission of Parks,Highway,Fire or Police).
• Bids are examined by department heads, • Bide are examined by the Engineer or Clerk- • Bide are examined by the Village Manager,
Comptroller and Attorney. Treasurer and department heads. Clerk-Treasurer and department heads.
• Recommendations for approval or rejection • Recommendations for approval or rejection • Approval is obtained from the Village Manager.
are made to the Board of Trustees or appro- are made to the Board of Trustees.
priate commission.
• Approval is obtained from the Board of • Approval is obtained from the Board of
Trustees or the appropriate commission. Trustees.
Open Market - • A department head is main purchasing agent, • Department heads are main purchasing agents; • Department heads are main purchasing agents;
Purchasing pricing is carried out by department heads. pricing is carried out by department heads. pricing is carried out by department heads.
• Requisitions are not used;purchases are • Requisitions are sent to Clerk-Treasurer; • Requisitions are sent to Village Manager.
reported to the Comptroller by department they specify or show: Authorized purchases are referred to Clerk-
heads. Treasurer for preparation of Purchase Order
-Department of origin and sent to vendor. Requisitions specify or
show:
-Request number
-Department of origin
-Statement of item required
-Fund number
-Suggested supplier
-Purchase order number
-Approval signature of department head
and purchase officer -Quantity
-Budget index. -Articles
• Purchase order is prepared by Clerk- -Unit price
Treasurer. gw4 X
-Total amount (D H
• Purchase order and claim form is forwarded
to vendor. -Approval signature of department head, ~
• Village Manager. M H
• Informal bidding for purchases over$100. • Informal bidding for purchases over$100. • Informal bidding for purchases over$100. W G
H
•
Village Of
Activity Town.Of Mamaroneck Larchmont Mamaroneck
PROCESSING
Public Letting • Award of contract made by the Board of • Award of contract made by the Board of a Award of contract made by Village Manager.
Trustees or appropriate commission. Trustees.
• Notification of award furnished vendor by • Notification of award furnished vendor by • Notification of award furnished vendor by
Comptroller with claim form. Engineer or Clerk-Treasurer with claim Clerk-Treasurer with claim form.
form.
• Claim for payment submitted to Comptroller; • Claim for payment submitted to Clerk- • Claim for payment is submitted to Clerk-
validated by department head and by Comptroller. Treasurer;validated by department head, Treasurer;validated by department head
by Engineer and by Clerk-Treasurer. and by Clerk-Treasurer,and approved
by Village Manager.
• Processed by Comptroller. • Processed by Clerk-Treasurer. • Processed by Clerk-Treasurer.
•
Open Market • Purchase orders prepared by the Comptrol- • Purchase orders prepared by the Clerk- • Purchase orders prepared by the Clerk-
Purchasing ler's office and sent to vendor. Treasurer and sent to vendor.
Treasurer and sent to vendor.
• Goods received by department. • Goods received by department. • Goods received by department.
• Claim submitted for payment to Comptroller; • Claim submitted for payment to Clerk- • Claim submitted for payment to Clerk-
validated by department head and by Treasurer;validated by department head Treasurer;validated by department head and
Comptroller. and by Clerk-Treasurer. by Clerk-Treasurer.and approved by
Village Manager.
• Processed by Comptroller. • Processed for payment by Clerk-Treasurer. • Processed for payment by Clerk-Treasurer.
CONTROL
Budget Preparation • All items or services to be purchased in a year •All items or services to be purchased fn a year •All items or services to be purchased in
are included in the budget for that year, includ- included in the budget for that year,includ- year are included in the budget for that year,
ing both public letting and open market purchasing. ing both public letting and open market purchasing. including both public letting and open market
purchasing.
Approval • Takes place in three stages: • Takes place in three stages: • Takes place in three stages:
-Adoption of the budget -Adoption of budget -Approval of budget by Board of Trustees
-Approval to advertise during fiscal year by the -Approval to advertise during fiscal year -Approval of advertisement for bid or
Board of Trustees requisition by Village Manager
-Approval for payment upon review of
-Approval for payment, varying asfollows: abstract audited vouchers. -Approvalof abstract audited vouchers
by Village Manager for payment
o Certification by Comptroller • All approval by the Board of Trustees.
o Certification by Supervisor in absence
of department head u t J
o Approval by Town Board, acting as paq XFire Commission (FD
td
o Approval by Parks Commission N
O
o Approval by Recreation Commission. y
WC
•
•
Village Of
Activity Town Of Mamaroneck Larebmoat Mamaroneck
CONTROL(Cont'd)
Record-Keeping • All records kept by the Comptroller's office, •All records kept by the Clerk-Treasurer, •All records of purchases are retained by
including purchase orders,claims and code including requisitions,purchase orders, the Clerk-Treasurer, including requisitions,
balances. claims and code balances. vendor cards,purchase orders and claims.
• Records are manual;they include the • Controls are manual;they include the cash • Controls are electronically performed by
Comptroller's voucher register and the disbursements ledger. an NCR-395:
accounts payable register.
-Checks are prepared simultaneously
• Checks are manually prepared. • Checks are manually prepared. with abstract of audited vouchers.
-A duplicate check is employed in follow-up .
accounting procedures.
-Budget appropriation control cards and
master control cards are produced.
o Monthly reports generated.
• Other records maintained or produced
include the Cash Book,the General ledger
and an annual report.
b
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o y
•
w C
PURCHASING (Cont'd)
- Procurement by means of public letting in each case is performed
in accordance with appropriate State and local laws, and in each
case comprises an identical series of tasks.
o An exception exists in the Town of Mamaroneck because of
the presence of an elective clerk office which is involved in
bidding advertisement.
- In addition, there is a difference in the overall approval process.
o In the Village of Mamaroneck, approval powers have been
delegated by the Board of Trustees to the Village Manager.
- Open market purchases are performed in a generally similar
fashion in all jurisdictions.
o A variation exists in the Town of Mamaroneck which does
not generally employ requisitions.
- In each jurisdiction, the basic control mechanism is the line-item
budget approved by the governing body; however, the comprehen-
siveness of the control system differs considerably.
o In the Village of Mamaroneck a relatively complete paperwork
system exists, which is supported by use of the NCR-395
accounting machine.
o The Village of Larchmont and Town of Mamaroneck's systems
are manual ones, with the Town's being quite informal.
• The data provided in Exhibit VII-B, following, compares the estimated
direct cost of purchasing in the three jurisdictions.
- It shows a significant range of cost per purchase order ranging
from$10.27 in the Town to about$7.00 in the Villages.
- This is in part caused by the somewhat less extensive use of
purchase orders in the Town.
VII-4
TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
COMPARATIVE SUMMARY OF
DIRECT PURCHASING COSTS
1969-70
Town Of Village Of Combined
Mamaroneck Larchmont Mamaroneck Total
Estimated Cost Of Purchasing
By department heads(a) $11,800 $ 7,007 $12,203 $31,010
By clerical staff assigned 3,232 3,090 7,005 13,327
Total $15,032 $10,097 $19,208 $44,337
Total As Per Cent Of
Combined Total 33. 9% 22.8% 43.3% 100. 0%
Number Of Purchase Orders
Processed For The Year 1,435 1,447 2,591 5,473
Estimated Direct Cost Per
Purchase Order $10. 27 $6. 97 $7.41 $6. 82
(a)Based upon estimates of percentages of time spent on purchasing
and related activities.
t=1
PURCHASING (Cont'd)
Staffing And Performance Analysis
• The table below contains the staff time estimated by each fiscal officer
required to carry out the processing of purchases, as well as volume
and other performance data.
Estimates Of Purchasing Staff
And Volume Data
1969-70
Town Of Village Of
Mamaroneck Larchmont Mamaroneck Total
Clerical staff assigned to
purchasing 1 1 1 3
Estimated percentage of
time spent in purchasing 10% 33-1/3% 60% -
Estimated FTE assigned
positions 0.10 0.33 0.60 1.03
Available FTE man-days
assigned to purchasing 23 75.9 138.0 236.9
Number of purchase
orders processed 1,435 1,447 2,591 5,437
Average estimated num-
ber of purchase orders
processed per man-day 63.5 19.06 18.7 23.2
- The above table shows that only slightly more than one full-time-
equivalent clerical employee is utilized in processing purchasing
for all jurisdictions.
- It further shows that the distribution of processing workloads is
markedly uneven, with the Town of Mamaroneck processing over
60 purchase orders per assigned man-day - about 45 more per
assigned day than the other two jurisdictions - which suggests that
the time estimates in the Town are conservative.
VII-5
AmLatitmumim,,
PURCHASING (Cont'd)
• Exhibit VII-C, following, provides a comparison of analytic indicators
showing performance of the purchasing process and the relationship
of the cost of purchasing to overall expenditures.
- The exhibit shows that on the average it costs less than two cents
to spend a dollar in the three jurisdictions.
- The combined jurisdictions, furthermore, spend nearly 60 per
cent of the total purchasing expenditures through direct open
market orders.
- Conversely, the data indicate that contract buying represents 40
per cent of the total.
- The exhibit shows that the purchasing workload distribution in the
Town of Mamaroneck is counter to that of the other jurisdictions.
o The Town spends about 65 per cent of its money by means of
contract purchases, as opposed to about 30 per cent for the
other jurisdictions.
o Open market purchases represent about 35 per cent of the
buying of the Town of Mamaroneck, compared with about
70 per cent for the other jurisdictions.
- In each jurisdiction, State contract buying represents a minor
percentage, amounting to 2.0 per cent of the total spent by all
jurisdictions.
VII-6
EXHIBIT VII-C
TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
COMPARATIVE SUMMARY OF
PURCHASING EXPENDITURES AND ITS RELATIONSHIP TO COSTS
1969-70 ,
•Town Of Village Of Combined
Item Mamaroneck Larchmont Mamaroneck Total
Total Purchasing Expenditures $751,214 $523,788 $965,333
$2,240,335
Total Purchasing Expenditures As Per Cent
Of Combined Jurisdictions 33.5% 23.4% 43.1% 100.0%
Total Open Market Purchase Expenditures
Amount $260,758 $381,552 .$685,333 - $1,327,643
As Per Cent Of Individual Jurisdictions'
Total Purchasing Expenditures 34.7%n 72.8%u 68.2% 59.3%
Per Cent Of Combined Jurisdictions' Open
Market Purchasing Expenditures 19.6%u 28.7% 51.7%- 100.0%
Total Expenditures For Publicly Let
Contract Purchases $480,268 $135,365 . $238,986
$ 854,619
Publicly Let Purchases As Per Cent Of
Individual Jurisdictions' Total Purchasing
Expenditures 63.9%u 25.8% 24.8%u 38.1%
Publicly Let Contract Expenditures As Per
Cent Of Combined Total 56.2% 15.8% 28.0% 100.0%
Total Expenditures For State Contract
Purchases $ 10,188 $ 6,871 $ 41,014
$ 58,073
Total State Contract Purchases As Per Cent
Of Individual Jurisdictions' Purchasing
Expenditures 1.4% 1.3% 4.7%n 2.6%u
Total State Contract Purchases As Per Cent
Of Combined Total Purchasing Expenditures 17.6% 11.8% 70.6% 100.0%u
Total Estimated Cost Of Purchasing
(Direct Costs) $ 15,032 $ 10,097 $ 19,208 $ 44,337
Estimated Cost Of Spending$1.00 Of Public
Funds $0.020 $0.0192 $0.0198 $0.0197
i ,
PURCHASING (Cont'd)
OBSERVATIONS
General
• The purchasing function is not, in any jurisdiction, a completely
adequate activity.
- Several key purchasing activities notably not performed in any
systematic way are:
o Preparation of purchasing catalogs and specification manuals
o Establishment of a standardized purchasing policy regarding
pricing of nonbid items
o Establishment and maintenance of a comprehensive vendor
and other sales-related file
o Independent inspection and testing of goods and materials
received.
• Purchasing does not receive full attention by any single responsible
agent performing functions indispensable to standard practice.
- In each jurisdiction, only a small part of one full-time-equivalent
clerical person is utilized for purchasing.
o The total manpower expended represents one person full time.
• There are no policy guidelines, procedural manuals or other similar
guides to be followed by those presently responsible for the perform-
ance of purchasing tasks.
- With the exception of the Village of Mamaroneck, a guide to the
purchasing process has not been prepared.
- Purchase orders do not reflect the actual quantity and kind of
purchasing transactions consummated.
VII-7
PURCHASING (Cont'd)
• There are no controls over the daily purchasing by department heads
in the Town of Mamaroneck.
- To a lesser degree, this is so also in the Village of Larchmont.
- Checking procedures and the systematic use of requisitions and a
full set of forms and instructions provide ample controls for the
Village of Mamaroneck.
• In general, there is not sufficient space currently available to house
an inventory of materials in the jurisdictions.
- Inventories are not stored to any degree and consequently an inven-
tory procedure has not been developed.
• Purchasing, as an administrative expenditure, represents a significant
overall expense of an estimated$44,337 among the combined jurisdictions.
- This expense does not take into account several factors such as:
o The posting of purchases in various financial records
o The time spent in planning during budget preparation.
• In the Town of Mamaroneck, an incomplete clerical format for purchas-
ing results in a lack of firm control and the inability to produce analyt-
ical purchasing data in a reasonable period of time.
• Management information, in general, is difficult and time-consuming
to retrieve.
- In the Town of Mamaroneck, it is not readily possible to obtain
summaries of purchases or other expenditures relative to projects
or similar activities performed within operating departments.
- In the Village of Larchmont, likewise, considerable amounts of
time and effort must be expended to obtain or analyze project costs.
VII-8
PURCHASING (Cont'd)
- In the Village of Mamaroneck, a mechanized reporting system
enhances and greatly eases management data gathering.
o Coding, however, does not lead to cost benefit analyses, but
only to a precise analysis of expenditures unrelated to per-
formance or achievement.
VII-9
plimmakis_
PURCHASING (Cont'd)
RECOMMENDATIONS
• The purchasing function should be consolidated into a single staff
activity serving all three jurisdictions.
- This is especially important in light of previous recommendations
to consolidate three other activities:
o Public works
o Buildings inspection
o Finance and data processing.
• It is recommended that a full-time Purchasing Agent be appointed to
administer and supervise the operations and activities of the purchas-
ing function for the combined services.
• The proposed Purchasing Agent should be empowered to exercise
complete administrative authority over the acquisition of goods and
services.
- This is intended to include contract administration as well as
receiving requisitions from department heads.
- Contract administration should be consolidated under the proposed
Purchasing Agent, with the approval and review process being
vested in the proposed Director of Finance and the governing bodies.
• The immediate tasks of the proposed Purchasing Agent should be:
- Establish a comprehensive purchasing manual for all three juris-
dictions, initially focusing on a standardization of equipment and
materials specifications for the proposed Public Works Department
VII-10
PURCHASING (Cont'd)
- Identify surplus space to house a limited inventory of materials
such as stationery, office supplies and related items to be dis-
pensed in a controlled manner
o Create a cost record, reflecting actual volumes of materials
consumed, accounted for by program, and employing a simple
supply room technique; it should result in considerable cost
savings.
- Establish a purchasing clerical format, reflecting a complete
process from requisitioning to inspection and claim verification.
o It is suggested that, in conjunction with CMP's data process-
ing and finance proposals, the format employed presently by
the Village of Mamaroneck serve as a basis upon which to
build the desired format.
o It is further suggested that, in keeping with New York State
budget coding recommendations, a more precise coding of
objects of expense vis vis purchasing be developed for
analytical and control, as well as planning, purposes.
VII-l1
NOI,LOV 3O N6'Id QNy A2W1 }\IIS - IIIA
SUMMARY AND PLAN OF ACTION
This chapter reviews the principal recommendations of this report and
presents a timetable of implementation steps.
SUMMARY OF
PRINCIPAL
RECOMMENDATIONS
• The principal recommendation of this report is that the three jurisdictions
create a Joint Services Commission to achieve certain economic benefits
and to permit the acquisition of greater management depth and capability.
• This Commission should have a nine-member Board composed of three
representatives from the governing body of each jurisdiction.
• The first responsibilities to be undertaken should be operating services,
since performance and costs are easiest to assess.
- Public works functions should be consolidated and an interjurisdic-
tional Public Works Department should be created under an appointed
Director.
- Engineering should be reorganized as a staff activity, providing
engineering and analytic management services to the Public Works
Department.
- A reorganization of the building inspection function should be
implemented and a single, more comprehensive regulatory depart-
ment established.
• Assessment, tax billing and receiving activities should be consolidated
with the existing Offices of Assessor and Receiver of Taxes in the
constitutional offices of the Town of Mamaroneck.
• Finance and data processing functions should be consolidated under a
Director of Finance responsible for providing financial staff services
both to the Joint Services Commission and to separate departments in
each jurisdiction.
- All purchasing activities should be undertaken by an appointed
Director of Purchasing under the overall Office of Finance.
VIII-1
SUMMARY AND PLAN OF ACTION(Cont'd)
PLAN OF
ACTION
• The Management Study Committee should review the preliminary
material and determine the recommended course of action it will
support.
- This committee should then review the complete report with the
consultants.
• Steps should be initiated to draw the necessary legal instruments to
effect a Joint Services Commission, if such a course is approved.
• Studies of feasibility of consolidating parks, recreation, and the like
should be carried out.
• Implementation of joint operations should be undertaken as speedily
as possible to encompass:
- Establishment of the committee
- Selection of key personnel
- Retention of outside implementation assistance if deemed beneficial.
• Exhibit VIII-A, following,outlines the proposed plan of implementation
for consideration and action.
• In summary, your communities have spent a modest sum of money
to explore the feasibility of joint services.
• - This initial study indicates that significant improvements in
management capability and reasonable cost savings are available
from joint cooperation.
VIII-2
! ,
TOWN OF MAMARONECK,VILLAGE OF LARCHMONT AND
VILLAGE OF MAMARONECK
PROPOSED PLAN OF IMPLEMENTATION
Interim Objectives Long-Term Objectives
Responsibility Year One Year Two Year Three Year Four
Policy Level • Review report and determine objectives •Review development of joint services • Review consolidation feasibility • Elect consolidated council
(All Jurisdictions)
• Establish Joint Services Commission • Transfer additional function to •Establish consolidated jurisdiction •Assume responsibility for joint services
Commission
•Study feasibility of combining additional •Study feasibility of combining additional • Consider placing Larchmont water in
•
services services Joint Water Works Commission
-Parks -Police
-Recreation -Fire
-Harbor
Personnel
-Assessment
Policy Level • Select department heads • Undertake additional services • Undertake additio001 services
(Joint Services -Public Works
Commission) Fina
-Building Inspection
• Apportion cost on performance basis • Select administrator • Prepare for consolidation
• Develop basis for expansion
Public Works • Establish department in Joint Services • Refine operating plans and schedules • Develop long-range capital plan
Commission
• Appoint Division Manager • Refine performance costing system • Study feasibility of reassigning
Larchmont water works
• Consolidate work forces • Consider placing maintenance of
Larchmont parka in consolidated
department
• Develop operating plans and schedules
• Develop performance costing system
Engineering • Establish staff division within Public Works • Prepare comprehensive preventive • Prepare long-term capital plan
ma.tenance plan
• Consolidate steps,procedures,etc.
Building Inspection • Establish department 10 30101 Services • Draft model housing code
Commission
• Standardize licensing and inspection process
with special provision for Larchmont Archi-
tectural Review Board
Finance •Consolidate assessment and tax collection • Develop common budget system •Absorb treasury management function • Perform special studies
.Town of Mamaroneck
• Establish joint finance service department • Develop common reporting system •Prepare budgets and reports
-Combine accounting •
-Standardize other income collection
procedures
• Create jurisdictional finance office
-Treasury management
-Liaison with joint financepa
td
Purchasing •Establish division withfo joint finance • Develop annual requirements estimates
department
• Standardize procedures • Develop standard supply catalog
• Develop policy manual
APPENDIX
FINANCIAL IMPLICATIONS
APPENDIX
FINANCIAL IMPLICATIONS
This Appendix presents estimates of the financial implications of the
recommended organization based on estimated costs to operate the proposed
Joint Services Commission.
ADMINISTRATOR
• The personnel cost of the Administrator's office is estimated at
$44,800, as follows:
Position Salary
Administrator $27,000
Secretary 7,500
Benefits 10,300
Total $44,800
- All but $2,000 of this cost could eventually be offset by the transfer
of top management functions from the three jurisdictions.
PUBLIC
WORKS
• The top administration of the Public Works Department would entail
new personnel costs for centralized management as follows:
Position Salary
Director $23,000
Secretary 7,500
Fringe Benefits 9,000
Total $39,500
- All but $3,000 could be offset by transfer of top management functions
now in the three jurisdictions.
- 1 -
FINANCIAL IMPLICATIONS (Cont'd)
11r-
• Street maintenance administration costs are estimated as follows:
Position Salary
Manager $16,000
Assistant 10,000
Benefits 7,800
Total $33,800
- This represents a saving of $21,887 over the combined budget for
this function.
• It is reasonable to estimate that street cleaning could be handled by
4 rather than 4.5 men by using more efficient routine and central
assignment policies and thus save approximately$3,500 per year.
• A carefully managed and fully utilized joint street and sidewalk
maintenance force of 17 men in contrast to the present 20.4 appears
reasonable and would result in an estimated saving of$30,000.
• It is judged that the present 1.5 men used for street lighting and sign
programs would be retained, but that this work force would be adequate
to handle maintenance of planned expansion of street and sign facilities.
• Revised sewer maintenance data indicate a more extensive program
than originally reported, therefore the previously recommended
increase to the current total of 6.5 men in this program has been
dropped.
• Although detailed performance data are not available, it appears that
sanitation expenses can be reduced in two ways:
- Larchmont and the Town of Mamaroneck could reduce collections
to two per week and gain greater handling efficiency per man and
truck.
o This could reduce the collection work force by up to one third
or six positions (two crews) for an indicated savings of$60,000
($30,000 per crew).
- 2 -
f
FINANCIAL IMPLICATIONS (Cont'd),
•
- Combination of all three juriddictions is expected to permit elim-
ination of another crew ($30,000) by better routine and abolishment
of certain reportedly unproductive efforts in the current staffing
pattern.
ENGINEERING
• The engineering functions which would be combined in the Public Works
Department envision the following staffing and costs:
Proposed
Position Salary
Deputy Director (Engineer) $17,500
Assistant Deputy Director
(Junior Civil Engineer) 12,500
Research Assistant 8,500
Senior Account Clerk 7,500
Secretary-Typist 6,500
Subtotal $52,500
Fringe Benefits 15,750
Subtotal $68,250
Expense Estimate 3,500
Total $71,750
• When compared with the present funding level of$82,777, this repre-
sents a savings of $11,027.
• This unit is the key to achieving still larger savings over the long term,
since it will provide the staff support for performance analysis and
improvement programs in the costly, labor-intensive public works areas.
- 3 -
FINANCIAL IMPLICATIONS (Coned)
BUILDING INSPECTION
AND LICENSING
• The estimated costs for the proposed Building and Inspection Depart-
ment are as follows:
Proposed
Position Salary
Chief Inspector $13,500
Inspector (3 at $10,200) 30,600
Secretary-Clerk 7,500
Subtotal $51,600
Fringe Benefits 15,400
Subtotal $67,000
Expense Estimate 1,500
Total $68,500
• This expense compares to the present $71,436 expenditure for a savings
of$2,936.
• As proposed, benefits in indirect and long-run savings, and improvement
of services can be anticipated in a number of areas, including:
- Increased field coverage and enforcement
- Broadened enforcement scope
- Reduction in duplication of clerical forms and paper work
- Improved management and housing condition data analysis and
assembly
- Increased availability of service to the public
- More systematic and complete on-site inspections.
- 4 -
FINANCIAL IMPLICATIONS (Coned)
FINANCE AND
PURCHASING
• It is not anticipated that immediate direct cost savings will result from
combining the financing and purchasing functions.
- As a practical approach, each jurisdiction would retain a senior
accounting clerk or a junior accountant to act as liaison with the
Joint Commission Finance Office.
- Other financial staff could be organized within the Joint Commission
not only to serve a particular jurisdiction, but also to work on
developing improved, coordinated, financial and management systems.
SUMMARY OF
COST IMPLICATIONS
• Following is a tabulation of the cost implications by function.
Cost
Increase Or
Function (Decrease)
Administrator $ 2,000(a)
Public Works Direction 3,000(a)
Street Administration (21,887)
Street Cleaning (3,500)
Street And Sidewalk
Maintenance (30,000)
Street Lighting And Signs (a)
Sanitation Collection
Twice A Week (60,000)
Sanitation Routing And
Other Improvements (30,000)
Engineering (11,777)
Building Inspection And
Licenses (2,936)
Finance (a)
Total $(155, 100)
(a)Proposed new organization cost offset by transforma-
tion of present functions.
- 5 -
Cresap, McCormick and Paget Inp.
Management Consultants
245 PARK AVENUE.NEW YORK.NEW YORK 10017 • Telephone:(212)661-4600 • Cable Address:Coneultent-Newyo.
New York.Wasnington•Chicago•Sen Francisco•Los Angeles
Brueaels•Maxlro City
•
July 29, 1971
Mrs. Edward K. Helwig
1 Seton Road
Larchinont, New York
Dear Mr. Helwig:
Enclosed is a copy of the supplementary legal memorandum which
we have prepared for the Joint Municipal Survey Committee.
Mr. Wanderer•has asked that it be sent to you in advance of the
meeting on August 4, 1971.
We are encouraged by the findings which show a strong commit-
ment, in existing legislation, of the State of New York to encourage
cooperative efforts.
Very truly yours,
Chris R. Geckeler
Principal
Encl.
Cresap, McCormick and Paget Inc.
Management Consultants
245 PARK AVENUE,NEW YORK.NEW YORK 10017 . Telephone:[212)661-4600 • Cable Address:Coneultan t-Newyork
New York.Washington.Chicago•San Francisco•Los Angeles
Brussels•Mexico City
July 27, 1971
The Joint Municipal Survey Committee
Town of Mamaroneck and Villages of
Larchmont and Mamaroneck, New York
Gentlemen:
In April 1971, Cresap, McCormick and Paget Inc. (CMP) submitted to
the Joint Municipal Survey Committee for the Town and Village of Mamaroneck
and the Village of.Larchmont, New York its report entitled ''Feasibility Study
For Selected Joint Services." The principal recommendation of this report
was that the three jurisdictions create a Joint Services Commission to achieve
certain economic benefits and to permit the acquisition of greater management
depth and capability.
The purpose of this letter report is to give the Joint Municipal Survey
Committee assistance in reviewing the legal implications of this recommenda-
tion. More specifically, this document is intended to state:
- What can be accomplished under New York State Law and
- What next steps are available to the Joint Municipal Survey
Committee.
In preparing this document, a review of the following legal documents was
undertaken:
- Constitution of the State of New York
- General Municipal Law
- Municipal Home Rule Law
The Joint Municipal Survey Committee -2- July 27, 1971
- Statute of Local Governments
- Town Law
- Suburban Town Law
- Village Law.
MUNICIPAL
COOPERATION
This basis for municipal cooperation is well established under New York
law. With the 1960 amendment to Article VIII, Section 1 of the State Consti-
tution and with the addition of Article 5-G to the General Municipal Law to
implement this amendment, local governmental officials were given broad
powers to undertake cooperative activities and to enter into contractual arrange-
ments. These changes enabled local governments to perform jointly any activ-
ity or service which each locality had power to provide separately. Specifically,
Article 5-G, Section 119-o of the General Municipal Law states:
"In addition to any other general or special power vested in municipal
corporations and districts for the performance of their respective
functions, powers or duties on an individual, cooperative, joint or
contract basis, municipal cooperations and districts shall have power
to enter into, amend, cancel and terminate agreements for the per-
formance among themselves of their respective functions, powers
and duties or for the provision of a joint water, sewage or drainage
project...."
Additionally, other provisions for the New York law indicate the desire of
the state legislature to promote intergovernmental cooperation. Article IX,
Section 1(c) of the State Constitution and Article 3-A, Section 56(1)(c) of the
Town Law reiterate the authority granted to local municipalities to perform
jointly any activity which each locality may provide separately.
However, in order to invoke Article 5-G of the General Municipal Law,
certain provisions must be met. First, the agreement must be approved by a
three-fourths vote of each participating municipality's governing body. Second,
if requirements exist with respect to a municipality's authority to perform
and finance any activity, then the right to participate in a joint agreement with
1
The Joint Municipal Survey Committee -3- July 27, 1971
1
respect to this activity is similarly qualified. For example, if a municipality's
111 activity is, by general or special law, subject to a public hearing, a mandatory
or permissive referendum, consents of governmental agencies, etc. , its
authority to participate in joint agreements is subject to compliance with the
I
same requirements.
POWERS OF
•
LOCAL GOVERNMENTS
As indicated above, before any municipality may enter into an agreement
with other municipalities to jointly perform any activity, it must review its
authority and determine whether it has the power separately to perform such
an activity. Each activity to be performed by the proposed Joint Services
Commission must be individually reviewed. The process by which to under-
take this review is presented below, by activity.
Sanitation
A municipality pursuant to a state grant of power, State Constitution,
Article 9'and Municipal Home Rule Law, Section 10(1)(a)(11), has recognized
authority to act within its sphere on matters concerning the health, safety,
morals, and welfare of the public. The collection and disposal of garbage,
being a matter connected directly with the protection of the public health, is
the proper exercise of the powers of local municipalities.
Within this grant of power, Town Law, Sections 221 and 85(1), state
that a town board may provide for the collection and disposal of garbage and
other waste products within a town and may acquire and maintain property
and equipment for this purpose. Town Law, Article 12, relating to district
and special improvements further enables a town to provide garbage collec-
tion and disposal services to its inhabitants. Under Village Law, Section
89(25), a village is also authorized to provide for the collection and disposi-
tion of garbage.
' General Municipal Law, Sections 120-v and 120-w, specifically provide
for agreements among town and village governments to perform jointly their
' refuse and garbage collection and disposition activities. However, before
performing these joint activities, any requirements relating to such matters
as public hearings and referendums must be met. Additionally, if any
special improvement district must be dissolved prior to a municipality's
entering into a joint agreement, any requirements associated with such a
dissolution must also be met.
I
The Joint Municipal Survey Committee -4- July 27, 1971
I
Street Maintenance
IThe State Constitution, Article 9, Section 2(c)(ii)(6), states that a town
and village may regulate the acquisition, care, management and use of its
Ihighways, roads, streets, avenues, and property.
Within this grant of authority, many town laws with respect to street
Imaintenance have been enacted. Specifically, under Town Law Section 64, a
town board may provide for the establishment of the profiles and grades of
streets, avenues, and highways in the town. Town Law Section 64 also per-
' rnits any town to purchase, lease, install, and maintain traffic signals and
standards. Furthermore, Town Law Section 130 permits the adoption of
regulations governing the construction and maintenance of town sidewalks and
I
the location and instruction of driveways. Additionally, Town Law Article 12
permits special improvements to be undertaken with respect to maintaining
town streets.
IIWith respect to villages, the Village Law (Section 141) provides that the
I streets of a village are under the exclusive control and supervision of the
board of trustees or other offices of the village when such control is delegated
to them. Under the direction and control of the board of trustees, officials
I of a village have responsibility for supervision of construction, improvement
and repairs of the public streets and may employ the requisite laborers for
such work (Village Law,Section 84).
IBefore the proposed joint street maintenance activities may be under-
taken, each locality should ascertain if any public hearing, referendum, etc.
I is required. If so, it must be met. Additionally, if any special improvement
district must be dissolved prior to a municipality's entering into a joint agree-
ment, any requirements associated with such a dissolution must also be met.
IEngineering
I The Municipal Home Rule Law Sections 10(1)(a)(1) and 10(1)(a)(3) empower
towns and villages to establish the duties and qualifications of its officers and
employees and to create or discontinue departments of their government for
the transaction of their business.
The Joint Municipal Survey Committee -5- July 27, 1971
I
Under this authority, a town board may establish the office of town
engineer and fix the salary of such officer (Town Law, Section 20(2)(a)). In
addition} to having its own engineer, the town board may employ such engineer-
ing services in respect to any particular subject matter, improvement or
proceeding as it may necessarily require. With respect to Village Law,
Section 4-406(2)(a), any village may appoint an engineer. This engineer is
authorized (Village Law, Section 309) to enter upon any real property for the
purpose of making surveys, examinations and preparing maps.
' Based on these state laws, local municipalities have power to separately
perform their requisite engineering services. Therefore, they may enter
into a joint agreement to perform these activities.
' Sewer
Under the general power to protect the public health and welfare, local
municipalities possess authority to act on matters involved with sewers,
drains, and sewage disposal. (State Constitution,, Article 9, Municipal Home
' Rule Law, Section 10(1)(a)(11)). Under Article 12 of the Town Law a town
board may establish or extend a sewer or drainage district. Villages, acting
through their board of trustees, are authorized to open, construct, and keep
in repair sewerage and drainage systems (Village Law, Section 89(6) and 89(15)).
New York State Law specifically provides for joint municipal sewerage
' and drainage systems. Under General Municipal Law, Section 120, any two
or more local municipalities may jointly construct, provide, maintain and
operate a comprehensive sewerage and/or drainage systems. However,
before performing these joint activities all requirements relating to public
hearings, referendums, etc. must be met. Additionally, if any special
improvement district must be dissolved prior to a municipality's entering
' into a joint agreement, any requirements associated with such a dissolution
must also be met.
Building Inspection And Licensing
The state, under its powers to promote public health and safety, may
' enact building codes (Ademec v. Post, 273 NY 250, 7 N ' 2nd 120). The
power of the legislature to delegate to municipalities authority to adopt build-
ing regulation was upheld in the case of Fire Dept. v. Gilmour, 149 NY 453,
44 NE 177.
1
The Joint Municipal Survey Committee -6- July 27, 1971
The Town Law, Section 130(1) expressly permits a town board to enact
ordinances and regulations known as the building code of the town. Such
ordinances may regulate the manner of construction, alteration, removal
and inspection of buildings and the materials to be used in building construc-
tion. In the case of buildings used for public assemblage, these codes may
require such stairways, doors, halls, and exists as may be necessary for
the safety of persons using the building.
Under the terms of the Village Law, Section 87(7), boards of trustees
may regulate all building and construction within the villages. They may
prohibit the erection, construction, alteration and repair of buildings and all
other structures except in compliance with such building rules and regulations
as they may establish. They may also regulate the use of buildings for the
purpose of protecting life or property from fire and health hazards.
Based on these state laws, local municipalities have power to separately
perform their requisite building inspection and licensing activities. Therefore,
they may enter into a joint agreement to perform these activities.
Financial Services
The Municipal Home Rule Law, Sections 10(1)(a)(1) and 10(1)(a)(3) empower
towns and villages to establish the duties and qualifications of its officers and
employees and to create or discontinue departments of their government for
the transaction of their business.
Under this authority, a town board has the general management and con-
trol of the finances of the town (Town Law. Sections 64(1) and 51). Additionally,
a supervisor of a suburban town may appoint a director of finance who shall
assist the supervisor in the administration of the fiscal operations of the town
(Town Law, Section 52(1)). With respect to villages, Village Law, Section
89(1) states that the board of trustees of a village has the management and
control of the finances and property of the village, except such as it may dele-
gate to a board or officer of the village. The Village Law further provides
that the chief officer of a village is a treasurer, and it specifies his duties
(Village Law, Section 81).
Based on these laws, local municipalities have power to separately per-
form their requisite financial activities. Therefore, they may enter into a
Joint agreement to perform these activities.
The Joint Municipal Survey Committee -7- July 27, 1971
NEXT
STEPS
The Joint Municipal Survey Committee should continue reviewing CMP's
report, Feasibility Study Of Selected Joint Services, and determine the
recommended course of action it will support. If the proposed Joint Services
Commission is approved, then the following next steps should be initiated:
- Determine by locality which proposed joint activities are qualified
by such requirements as public hearings, mandatory referendume,
etc.
- Determine by locality if any special district improvement must be
dissolved prior to a municipality's entering into a joint agreement,
and if so, what requirements the municipality must comply with
- Prepare, by locality, all legal documents and undertake such
activities as are necessary to fulfill these requirements on the
municipality's contractual authority
- Prepare by locality all legal documents necessary to introduce
the proposed Joint Services Commission to the municipality's
governing body for its review and approval (3/4 majority required)*.
Very truly yours,
•
CRESAP, McCORMICK and PAGET Inc.
*State Office For Local Government indicates that this is being changed to
majority vote.
Cresap, McCormick and Paget Inc.
Management Consultants
5 PARK AVENUE. NEW YORK. NEW YORK 10017 • Telephone: 02121 661-4600 • Cable Address: Consultant-Newyork
New York•Washington.Chicago•San Francisco•Los Angeles
Brussels•Mexico City
To• Members Of The Joint
Municipal Survey Committee
Enclosed is a draft copy of an Appendix to our Feasibility Study of
' Selected Joint Services which has been prepared at the request of the
Committee Chairman pursuant to discussions between the Committee's
lawyer and representatives of the New York State Office of Local Govern-
ment. The Appendix covers both management and legal points which
have been raised.
Also enclosed is a revised copy of Page 1II-3 of the report which
has been prepared in response to Fred Kellogg's memorandum of
August 11, 4971. Fifty copies of the page are being sent to Joe Alteri
with the request that they be distributed to the jurisdictions.
•
With the Committee's approval we will print and mail to you fifty
' copies of the Appendix material which is enclosed. This can be
accomplished before Thursday, August 26, 1971 provided we are
notified of your desires by the morning of Tuesday, August 24, 1971.
•
We believe that this material fulfills our responsibilities, and
provides you with a useful and beneficial study for your consideration.
Very truly yours,
C4
Chris R. Geckeler
Principal
August 20, 1971
'.
•
I
I
i
I
I
APPENDIX B
SUPPLEMENTARY MATERIALS
I
I
I
I
I
I
r
r
1
SUPPLEMENTARY MATERIALS
This Appendix reiterates certain comments the consultants have made
orally to the Committee or to individual representatives of the Town of
Mamaroneck, the Village of Larchmont or the Village of Mamaroneck, and
points which will help make our report more useful to the Committee. The
material presented is organized in three sections, as follows:
- General comments applicable to the entire report on the feasibility
of joint municipal services, which encompasses the four separate
studies
- Specific comments on management questions for
Public works and engineering
Financing and data processing
Purchasing.
- Gomments on legal and related aspects of
Building inspection
Town Highway Superintendent and selected public works issues
Financial services.
GENERAL
COMMENTS
• The general comments concerning the entire report are related to:
- The effect of municipal growth on recommendations made by
Cresap, McCormick and Paget Inc.
- The need for office space to house functions which might be
111
performed jointly.
I
•
1
I
I
I
1 SUPPLEMENTARY MATERIALS (Cont'd)
1
Municipal Growth
i • The change in population of the three jurisdictions over the past ten
years has been less than 1 per cent per year, as shown in the following
table:
I
I Number Of Persons Per Cent Increase,
1960 1970 1970 Over 1960 •
Entire Town of Mamaroneck 29, 107 31, 243 7. 3%
Village of Larchmont 6, 789 7, 203 6. 1
IVillage of Mamaroneck
Part in Town of
JMamaroneck 10, 555 11, 038 4. 6 Part in Town of
Rye 7, 118 7, 817 10. 6
IIISource: Bureau of the Census.
I .I
Discussions with local officials indicated that the available vacant land
on which addiciund.lhomes es Loulu ie ,alit ii-i 1Lainiina.1.
• Available evidence suggests that the impact of future municipal growth
will not be significant enough to adversely affect any of the service
improvement, management or organizational recommendations proposed
iin this report.
Office Space
I .
• At the time of the survey, a review of existing office space showed that
0 all three jurisdictions were fully utilizing their existing office space.
of Mamaroneck was particularly cramped; however,
- The Town
I
discussions were underway to move Town offices into space avail-
able in the school administration building.
I
I -2-
I
SUPPLEMENTARY MATERIALS (Cont'd)
o This contemplated move of the Town administration was
subsequently carried out.
• It is important to note that the recommendation for a joint services
staff was predicated on several assumptions which are contained in
the report or were mentioned in Committee meetings including:
- Transfer of top management and supporting staff from existing
111 positions in the three jurisdictions
- Little, if any, additional staff beyond the levels currently authorized
in the combined jurisdictions
- Priority attention to combining operating services first, followed
by staff services.
• At the time of fact-finding, the study team believed that the offices
needed by the Joint Commission could be accommodated in the school
administration building space now occupied by the Town.
• Alternative space arrangements would now need to be explored for any
service which the jurisdictions might choose to effect; such arrange-
ments might include:
- Housing a combined inspection service on the third floor of the
Village of Mamaroneck Hall
- Housing other functions in the former Town Hall
- Pursuing the reported possibility of obtaining additional space in
the school administration building.
• If the former Town Hall offices were rented for the Joint Services
Commission at the last cost paid by the Town, $600 per month, then
an annualoffice space cost of $7, 200 would be incurred, thus reducing
any projected savings accordingly.
411I
-3-
I
SUPPLEMENTARY MATERIALS (Cont'd)
•
SPECIFIC
MANAGEMENT
COMMENTS
• The additional, specific management comments offered below correspond
to three report chapters, which explore specific governmental services,
including:
- Public works
- Finance and data processing
- Purchasing.
Public Works
• Following are comments relating to several subjects in the area of
public works, including:
- Equipment maintenance costs
- _Equipment ownership and replacement
® - Equipment maintenance and storage space
- Equipment requirements and sharing potential
- Effect of joint public works on other areas of government.
• During the course of the study we reviewed records on equipment,
maintenance programs and costs in the three jurisdictions.
- As noted previously, efforts were made by the consultants and
the finance officers of the three jurisdictions to develop reliable
comparative equipment maintenance costs, but these efforts proved
ineffective because of divergent cost allocation procedures.
I
-4-
I
I
I
SUPPLEMENTARY MATERIALS (Cont'd)
I
• Equipment lists were reviewed and replacement practices discussed.
- Generally, equipment replacement decisions are made from year-
1 to-year on the basis of age and observed performance.
- Adequate, comparative records of maintenance costs per vehicle
were unavailable, in our opinion, to form the basis for developing
long-term vehicle equipment replacement schedules.
- One advantage of a combined maintenance program would be the
ability to spread the cost of a more complete prevention main-
tenance, record-keeping, and analysis system over a significant
number of vehicles (135 or more).
o This would also permit development of long-term equipment
replacement schedules on the basis of accurate cost data.
• Garage and storage facilities varied markedly among the jurisdictions.
- The two Villages have cramped and somewhat antiquated quarters,
1 with minimal vehicle storage areas.
- The Town has a new garage and more generous vehicle storage
space.
- The advantages of a joint Public Works Department would include
1 the capacity to create a central and satellite garage system which
could relieve some of the pressure on the overtaxed Village
facilities and obtain use of additional enclosed maintenance space
111 at the Town garage.
• In general, necessary public works equipment was available to the
' three jurisdictions either on an owned, rented or shared basis; however,
the public works staffs expressed keen interest in sharing a pavement
restoration vehicle, a television system for sewer inspection, and a
hydraulic sewer cleaner.
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SUPPLEMENTARY MATERIALS (Cont'd)
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' - To date, problems have been encountered in determining who will
buy the pieces of equipment, how the joint amortization of cost
would be apportioned and guaranteed, and how responsibility for
111
equipment maintenance would be shared.
- The recommended Joint Public Works Department could deal with
such problems effectively because:
o Provision is made for an analytical group to determine the
economy of such ventures
o The principal of chargeback for use would fairly apportion
Iexpense
o A joint equipment maintenance unit could be responsible for
upkeep and repairs.
• Adoption of the joint public works concept would have two principal
effects on other departments that were not included in this study.
- First, after a joint equipment maintenance facility was established
and operating satisfactorily, consideration could be given to the
potential economies of maintaining the Town of Mamaroneck and
Village of Larchmont vehicles which are not now the responsibility
of those respective public works units.
- Second, combinations of the parks maintenance functions, which
use equipment and manpower similar to the public works function,
should be studied.
o This is especially significant because this function is now part
of the Village of Larchmont public works effort.
' Finance And Data Processing
• This amplifies or reiterates points previously made in the report, or
verbally in committee meetings or to staff, regarding:
- Tax collection
- Revenue plans
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SUPPLEMENTARY MATERIALS (Cont'd)
- Data processing
' - Effect of recommendations on other functions not included in the
scope of study.
• The report compares the workload and staffing of the tax collection
function, discusses operating methods in some detail and cites pay-
ment periods.
- It recommends that the Town Receiver of Taxes could perform the
service for all jurisdictions, although Village costs are minimal
' for this function and no appreciable savings is anticipated.
e Considerable comparative data was presented on present revenue sources.
I - At the time of study fact-finding, there were no reported plans for
significant new revenue generating activities.
' • The report also presents considerable information on systems and
procedures which are potential electronic data processing applications.
- The study team reported their opinion that present equipment was
adequate for the needs of the three jurisdictions in the foreseeable
future, and that additional data processing equipment would be
inappropriate.
' - It was recommended that emphasis be given to sharing the financial
systems already in existence in the Village of Mamaroneck with the
other jurisdictions.
- Discussions were alsoheld with the school system to ascertain
whether there would be advantages in sharing time on their com-
puter.
' o This was deemed infeasible since the school had considerable
system development requirements of its own and potential
benefits to the Town and Villages were not apparent.
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SUPPLEMENTARY MATERIALS (Cont'd)
' • The effect of the joint finance office recommendation on other functions
not included within the scope of the study are important to note.
- It is anticipated that such an office could provide better analytical
data, more timely financial reports and better control information
than is currently available from the limited financial staffs in each
of the separate jurisdictions.
Purchasing
• During the early stages of the study, the Controller of the Town of
Mamaroneck worked with the study team to develop means of comparing
specific items purchased by the jurisdictions, and several worksheets
were prepared.
- It was determined that the time of local fiscal officers would be
more productively spent if classes of purchase transactions were
compared and this was done as tabulated earlier in the report.
• Preliminary materials discussed with the Committee in September 1970
recommended several steps to create a joint purchasing office and these
repeatedarc £t
• A Purchasing Agent should be appointed and given the authority to act
for each jurisdiction; in addition, he should:
- Obtain information and specifications, availability, performance and
1 price of major items to be acquired
- Establish a comprehensive purchasing catalog •
I - Process requisitions and other paper work
' - Obtain competitive bids and do comparison shopping
' - Arrange for the inspection of purchases
- Maintain all records.
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SUPPLEMENTARY MATERIALS (Cont'd)
• Purchasing reports should be prepared on a monthly basis showing a
breakdown of activity in all areas; for example:
- Purchases by open market order, and by the actual volume of
clerical activity required to perform the various tasks
- Purchases by publicly let contracts, including a summary of proj-
ects and program areas in which contracts are let, as well as a
summary of the level of appropriations encumbered
- Purchases by State contract in a fashion similar to that suggested
above.
• An overall attempt should be made to develop an inventory related to
the use of office and other consumable supplies.
- A cost record reflecting actual volumes of materials consumed
should be created.
• The effect on other departments not studied would be greater centraliza-
tion of purchasing efforts and improved control compared with that
V 111 1 G11 L1', CJ1.C1 l.1JCl1 111 J V111G 111J I.6111.G J.
LEGAL AND
RELATED ASPECTS
• Comments on legal and related aspects are presented in three sections:
- Building inspection
- Town Highway Superintendent and selected public works issues
- Financial services.
Building Inspection
• During the field investigations, discussions were held with the appropriate
officials from each jurisdiction concerning their jurisdiction's building
code and its administration.
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OR SUPPLEMENTARY MATERIALS (Cont'd)
+wr
- In later meetings with the Committee, we also discussed the
particularly detailed supervision undertaken by the Village of
Larchmont's Architectural Board of Review.
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o This Board's rigorous supervision, in our opinion, represents
a major difference among the three jurisdictions' administra-
tion of their respective codes.
o However, we see no obstacle to the proposed Building Inspection
and Licensing Department performing a particular type of inspec-
tion procedure for any locality that so desires; this additional
detailed supervision should not present an insurmountable prob
lem in the administration of the proposed joint department.
- Additionally, a goal which the three jurisdictions may wish to
consider is the adoption of a uniform building code applicable to
each locality to facilitate administration of the joint Building
Inspection and Licensing Department.
Town Highway Superintendent And Selected Public Works Issues
• Because New York State law requires that certain actions be taken by
the Town Highway Superintendent, it was recommended that such an
official also be designated the Director of Public Works or the Manager
of the Street Maintenance Division.
- It is reported that precedent exists for a Town Highway Superin-
tendent to assume the title of Town Director of Public Works, and
therefore we see no reasonable obstacle to extending this principle
to a Joint Services Commission.
• Prior to the creation of the proposed Public Works Department, certain
' procedures and transactions must be agreed upon among the three loca-
lities.
- Maintenance costs for each activity should be charged to each
jurisdiction on the basis of the amount of work performed for that
specific locality.
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SUPPT. 'MENTARY MATERIALS (Cont d)
' o Similar arrangements are used by the present Joint Garbage
Disposal Commission, indicating the feasibility of such a
procedure.
1 o As noted in previous meetings with the Committee, each
locality could buy differing levels of service if they so desired.
- Future capital obligations of the proposed Joint Services Commis-
sion should be backed by the "full faith and credit" of each partici-
pating municipality.
o Precedent exists for such a procedure; the present Joint
Garbage Disposal Commission has used this method in raising
monies.
' - After the proposed Joint Services Commission is formed, it should
purchase from each jurisdiction both the buildings and equipment
that it will need to carry out its activities.
111 o A similar purchase procedure was followed in creating the
present Joint Garbage Disposal Commission
o As stated above, financing to make this purchase should be
backed by the "full faith and credit" of each participating
municipality.
o Amortization of this indebtedness should be recovered in such
a manner as to fairly apportion these costs among the parti-
cipating localities.
- Required employees from each participating jurisdiction should be
transferred to the new Commission at their present compensation
and benefit levels (assuming a continuation of the present wage
freeze) and become employees of the Joint Services Commission.
o At the earliest possible time, a consistent salary and benefits
schedule should be developed for all employees of the new
Commission.
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SUPPLEMENTARY MATERIALS (Cont'd)
' - Because villages and towns have different fiscal years, a minor
administrative problem will exist; however, the Joint Garbage
Disposal Commission has remedied the identical problem.
o The Joint Garbage Disposal Commission's precedent should,
once again, be followed by the new Joint Services Commission.
Financial Services
• As stated in our report, the tax collection functions should be performed
for all jurisdictions by the office of the Town Receiver of Taxes, to
' eliminate present duplication of effort.
- From our discussions during the field investigations, we believe
' that peaks and valleys associated with such work would be largely
eliminated by the consolidation, thereby increasing the utilization
of the existing staff of the office of the Town Receiver of Taxes.
' • So long as the three jurisdictions exist, it would appear to be illegal to
have a common fiscal year; however, the financial office through care-
ful scheduling and staff utilization could accommodate the present
diverse Village and Town fiscal years.
' - As noted earlier, the present Joint Garbage Disposal Commission
has overcome this administrative problem without undue difficulty.
' • Review of the Village and Town accounting procedures as specified by
the State Controller was made by the consultants.
' - Recently, Town accounting has been substantially revised so that
it is now very similar to Village accounting regulations.
o These new changes will facilitate the joint administration of
this function, although separate books of account will have to
be maintained for each jurisdiction.
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SUPPLEMENTARY MATERIALS (Cont'd)
Ie As stated in our report, the Joint Finance Office would perform the
treasury management and investment functions for each locality.
I
- In performing these functions, the proposed Finance Office would
follow the procedures currently used by each locality for its
property.
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