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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 1 I V J Cresap, McCormick and Paget H-1 Management Coneultante 1 0 1 THIS COPY HAS BEEN REVISED AND COMPLETED AS OF December 9, 1971. a I a t i I Cresap, McCormick and Paget Inc. P g Management Consultants 245 PARK AVENUE, NEW YORK, NEW YORK 10017 • Telephone: (212) 661-4600 • Cable Address: Consultant-Newyork I New York•Washington•Chicago•San Francisco•Los Angeles Brussels•Mexico City I' --k 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 Y 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. -I 1 I A V ONThe Joint Survey Committee - 2 - Several additional benefits also resulted from the study, including: olo - The opportunity for policy-makers and staff to study several functions in greater depth than usual int .. - The introduction of means of analyzing program costs and performance .11 - 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. IN 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. 111 - Second priorityshould begiven to staff services such as analytical y 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. 1 r 4110 +ir It Imo TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND VILLAGE OF MAMARONECK hit FEASIBILITY STUDY En OF SELECTED JOINT SERVICES April 1971 C C C C C C This report is confidential and intended solely for the information and benefit of the immediate recipient hereof. C 1 1 1 1 1 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. ■ 1 1 1 1 1 1 1 1 A r f T 1. r TOWN OF MAMARONECK, VILLAGE OF LARCHMONT AND VILLAGE OF MAMARONECK ire FEASIBILITY STUDY OF SELECTED JOINT SERVICES two TABLE OF CONTENTS ,Nr Chapter Page I INTRODUCTION Objectives Of The Study 1 Scope Of The Study 1 Study Methods And Approach 2 Arrangement Of This Report 3 +ir II OVERALL ORGANIZATION i" Background 1 Observations 5 Recommendations ? il* III PUBLIC WORKS les Background 1 Observations 12 it Recommendations 14 IV ENGINEERING le Background 1 Observations 4 LRecommendations 5 V BUILDING INSPECTION AND LICENSING L Background 1 Observations 3 Recommendations 4 • it es 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 i r i I I I I 1 1 Pa 0 too TABLE OF EXHIBITS Following Exhibit Page • II-A Town Of Mamaroneck, Present Organization II-1 fa II-B Village Of Larchmont, Present Organization II-1 1.r II-C Village Of Mamaroneck, Present Organization II-1 II-D Proposed Organization Of The Joint Services Commission II-8 w• III-A Comparison Of Budget And Actual Operating Expenses as For Public Works Programs III-2 0 r.r III-B Comparison Of Authorized Staffing Levels For Public Works Programs III-2 0 III-C Comparison Of Sanitation Operations 1II-6 III-D Comparison Of Street Maintenance And Related Task 111-7 • 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 1 4 1 1 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 I E I I C C I I I I I I I I 1 211I NOI.I,DIIQOU.LFII - I a�.+a1a° �" r 4 -5{. '-'''''4".",'"‘,„"f t.mar s � ��3�_R., q' S �+�c r d ;�tig� � � `' �ayN',� qs:^%«.,, - Y ttk 014 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 I 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: L - Identification of opportunities to improve present operations — Assessment of various forms of cooperative service imo - Development of specific plans for cooperative effort, should that 'Sr prove feasible - Analysis of the effects of cooperative service on related services err - Recommendation of a timetable and plan of action for achieving cooperative services. SCOPE OF 0111 THE STUDY ire • This report encompasses and draws together four feasibility studies oft 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: a•• - Public works - Engineering 6.0 - Building licensing and inspection 4r I— 1 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 P 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 1 I-2 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 111 • 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, g , 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. 1 I-3 I 1 i 1 1 1 i 1 NOIIVZINVD2TO 'T'TV}T AO - II 1 r 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: I - 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 i 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. II-1 EXHIBIT 11-A i 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 w ,,,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 VI 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 a a a ■ I 11 1.. /61% lig I I , 0 . I , I u T O W N COMPTROLLER TOWN ENGINEER j ASSESSOR I ATTORNEY I I w •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 Nil I I I • cill __Li_ _l____,___ —1-1—C)- 1 � z < F BUILDING AND PLUMBING RECREATION PARKS HIGHWAY FIRE POLICE RANGER >- z z INSPECTION DEPARTMENT DEPARTMENT DEPARTMENT DEPARTMENT DEPARTMENT DEPARTMENT CUSTODIAN W p I- V H < I- 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 ' ir .....L... 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. •• Y EXHIBIT II—B a VILLAGE OF LARCHMONT PRESENT ORGANIZATION ELECTORATE SEPTEMBER 1970 VILLAGE OF LARCHMONT V' BOARD OF TRUSTEES w < POLICE JUSTICE u w a w Mayor { w 0 1i •Legislates Policy N 0 H 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 a aI a ' L N .......1- ,.....1,_, .......L... lomilmi • n OVILLAGE VILLAGE VILLAGE CLERK—TREASURER I— 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 N 1 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 • • EXHIBIT II—C a VILLAGE OF MAMARONECK ELECTORATE PRESENT ORGANIZATION VILLAGE OF MAMARONECK SEPTEMBER 1970 • I o v, w J VILLAGE JUSTICE BOARD OF TRUSTEES i—a u u 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 I I • 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 .t 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 -- — • 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 JH 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 • r 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. II-2 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. imp 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. sr - A Clerk-Treasurer has these responsibilities in each Village, as PR 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. Y • 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. I ' II-3 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. 1 J I II-4 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. I II-5 I , 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. 111 • 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. I I I I I I I i II-6 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. X/ - 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 H 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 H H H H a,_ 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 .r 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 Il H H H 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 I I I 1 I 1 1 I I I 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 o LI X td I. H H H H I—I-I M PUBLIC WORKS (Cont'd) • A Street Fixtures Division should consolidate the installation and main- tenance of street lights and signs. frn • - 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. 1 I I III-16 I I I I I I I I I I omillaaNuoma - Al I I I I I 1 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. I 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 1 ont d) - 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 to 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. ,grr MO .r Mil ..ter I 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. I I I IV-4 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 P 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 F--1 H td 1 1 1 • 1 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. I - 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. I ' V-1 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. 1 1 1 V-2 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 H 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. irr 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. rr ... • 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. Oft s - Although now being contemplated, a housing code does not currently exist. ar ,�, V-3 1 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 ' 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. 1 1 V-4 1 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 1 1 ' V-5 ® 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 �7 • Housing Code • New Construction •Multiple Residence Law • Special Permitsrd H td BUILDING INSPECTIO 1 ,:.._,,_ ..� , _._..: •.- • 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 1 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. y P P I I I V-6 1 r I r I I haNV a� Vt t - IA via I I I I I 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. 1 ' VI-3 A 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 Z Total $179, 943 20. 4% $394, 180 44. 6% $309, 740 35. 0% $883, 863 100. 0% Y ,- 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% til X td H H H I td 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 IOW 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 • } 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. orr I I 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. _1 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 I .ori . _. . .. . .. .. ,. • 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. t 1 I 1 t I I I VI- 11 I 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. I I I I I I I I I 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. °M 174 a' N HHM W o y FHy P m NM 4 4.4 4 66i_ 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. b til w X a) )-`4 N td H o y & H b 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 account. b trj cra IT( D I Wtd o NIS M ri rill & A _._.a O r PIO ON 11--* M W 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. b tii CD x .P tri H o y 4P 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 t C C C I I 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 I 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 I 1 I I 1 I ' VI-20 I 1 1 1 1 1 1 1 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 w ys 0D x � H W td H 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. 1 I -5- 1 I SUPPLEMENTARY MATERIALS (Cont'd) 1 ' - 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 -6- 111 1 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. 1 - t I r 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. t 1 -8- I 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. -9- OMR it 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. �i 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. 1 ' -10- 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. ' -1 1- II I 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. 1 -12- I 1 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. I I I I I I I I I I -13- 1