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2017_06_07 Town Board Meeting Packet
TOWN OF MAMARONECK TOWN BOARD AGENDA WEDNESDAY JUNE 7, 2017 THE TOWN BOARD WILL CONVENE - AT 5:00PM, IN CONFERENCE ROOM A TO DISCUSS: 1. Update— Sewer System Evaluation Study (Clean Water Grant) 2. Discussion — Food Waste Recycling Program 3. Amendment— Discharge Law Compliance 4. 2016 Financial Audit 5. Resolution — Paris Climate Agreement 6. New Business 8:00PM CALL TO ORDER - Town Court PRESENTATION— 2016 Financial Audit PUBLIC HEARING — 1. Increase in Fines for the Illegal Operation of Gasoline-Powered Leaf Blowers Law SUPERVISOR'S REPORT CITIZEN COMMENTS BOARD OF FIRE COMMISSIONERS 1. Fire Claims 2. Other Fire Department Business AFFAIRS OF THE TOWN OF MAMARONECK 1. 2018 Town of Mamaroneck Budget Calendar 2. Set Public Hearing—Sewer Bond 3. Set Public Hearing— Local Law Regarding Discharge Compliance Certificate 4. County Contracts for Nutrition & Home Delivered Meals 5. Westchester County Contracts for Senior Transportation 6. Authorization —Workers Compensation Insurance Settlement 7. Document of Understanding — Management of the Village Center, 119 Larchmont Avenue, May 2017 8. Consideration of Certiorari 9. Resolution —Clearwater Sail to Washington DC APPROVAL OF MINUTES— REPORTS OF THE COUNCIL TOWN CLERK'S REPORT NEXT REGULARLY SCHEDULED MEETINGS—June 21, 2017 &June 21, 2017 Any physically handicapped person needing special assistance in order to attend the meeting should contact the Town Administrator's office at 381-7810. TOWN BOARD MEETING-WORKSESSION AGENDA WEDNESDAY JUNE 7, 2017- 5:00PM MAMARONECK TOWN CENTER -CONFERENCE ROOM A 1. Update — Sewer System Evaluation Study (Clean Water Grant) (No Attachment — The Town received today, June 15Y the draft SSES Report. The update to the Town Board will be delivered on Monday after I have had the opportunity to review the report and prepare a summary for review by the Board). 2. Discussion — Food Waste Recycling Program (See Attachment). I Amendment — Discharge Law Compliance (See Attachment). 4. 2016 Financial Audit (See Attachment). S. Resolution — Paris Climate Agreement (No Attachment. Proposed resolution to come). 6. New Business 6, WORKSESSION ITEM 1 c. f 4 .. O 9 a. 2 Town of Mamaroneck w r 'limn Center , ° " 740 West Boston Post Road. Mamaroneck. NY 105.33-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL:914/3K1-7810 FAX: 91-1/381-780() • io'vnadminictratotoy,nor namaroneek.ur,c Memorandum To: Supervisor and Town Board Re: Sewer District Bond/Mandated Sanitary Sewer Repairs Westchester County Date: June 6, 2017 The Town of Mamaroneck along with the Village of Pelham Manor, City of New Rochelle and Village of Larchmont hereinafter referred to as "the Consortium" entered into an agreement with Westchester County in 2015 in requiring the communities to conducts a Sewer System Evaluation Study (SSES) and to make repairs to local sanitary sewer systems. The agreement arose from a consent order issued to Westchester County by the New York State DEC. The consent order mandated that Westchester County eliminate the discharge of mildly treated sanitary sewage into Long Island Sound from the Sewer System overflow stations in the Village of Larchmont and City of New Rochelle. The discharge occurs during heavy rain events when the treatment plant cannot accommodate all of the additional flow caused by inflow and infiltration of storm water into the sanitary sewer system. The Consortium communities either in whole or in part are in the Westchester County New Rochelle Sewer District. This means that all or a portion of the sanitary sewage from the consortium communities flows to the County sewage treatment plant in New Rochelle. Under the terms of the Consortium's agreement with the County, the communities were required to conduct a SSES of their entire sanitary sewer systems including those portions of the system that flow to other County Sewer treatment plants. For the Town of Mamaroneck this meant evaluating that portion of the Town's sewer system that flows to the Mamaroneck Sewage Treatment Plant at Harbor Island as well as the portion of the system that flows to the New Rochelle Plant. Most of the unincorporated Town of Mamaroneck's sanitary sewage flows to the Mamaroneck treatment plant. In April of 2016 the Consortium communities signed an inter-municipal agreement to jointly complete the SSES and the subsequent repairs to our sewer systems as identified in the study. The SSES included the televising and cleaning of our entire sewer system. In addition, the SSES conducted smoke testing and dye testing to identify illegal connections to the sanitary sewer system from sump pumps, driveway drains, and other similar facilities. Lastly the SSES included flow monitoring to quantify the amount of flow in our sanitary sewer system during both dry periods and during moderate to heavy rain events. The flow data will be particularly important after sewer system repairs have been completed to show reductions in the inflow of storm water. The data collected during the televising and cleaning of the sanitary sewer system 1iPage �s �a Printed on Recycled Paper includes identifying all defects in the system. Examples of defects would include collapsed sewer lines, cracked sewer lines, separated joints in the sewer lines and leaking walls in the sewer basins. The SSES is now substantially complete and the consultant, GHD Engineering, has provided to the consortium communities preliminary drafts of the report and the expected cost for repairs to our sanitary sewer systems. Repairs have been divided into two categories; Inflow Reduction Projects and Comprehensive Sewer Basin Rehabilitation. Inflow Reduction Projects include those tasks that eliminate the direct inflow of storm water through broken pipe joints, direct storm water connections to the sanitary sewer, and inflow through cracked manhole rings or defective manhole basins. Comprehensive Sewer Basin Repairs include relining cracked sewer pipelines, reconstructing manholes and other similar projects. Attached is a breakdown of the costs for the entire consortium and then costs schedules have been prepared for each of the consortium communities. A further breakdown of the costs separates those for repairs to the sanitary sewers in the New Rochelle Sewer District and then for repairs in to the sewers in other than the New Rochelle District. Including the costs for the original SSES evaluation the total cost for the Consortium for repairs and upgrades to the sanitary sewer systems is$60.5million. For the Town of Mamaroneck the cost breakdown for repairs only is as follows: New Rochelle District Repairs $ 600,000 Mamaroneck District Repairs $10,500,000 Total $11,100,000 The Consortium will be applying for a grant through the Environmental Facilities Corporation under their Clean Water Grant Program. Grants can offset up to 40%of the total cost of the project. Although a grant is never guaranteed, staff at the EFC have indicated that our project is eligible and the grant application will be highly competitive in terms of receiving an award. As detailed in the attachment the costs for the other consortium communities is also very high and as a group we appear to agree that even with a grant, it is not financially prudent to attempt to conduct all of the required repairs in one project. However knowing that most of this work will need to be done at some point,the recommendation for the Town is to approach this in much the same way we do repaving and that is to establish a multi-year program to complete the repairs over a ten year period. The other consortium communities are considering an identical approach. We have spoken to our bond counsel regarding this matter. He has suggested that we consider adopting a bond resolution for the total amount of$11.1 million. Remember that the Town does not have to borrow the full amount of the authorized bond. Also the bond is valid for up to ten years. This means that by establishing a multi-year program, the Town could borrow up to the$11.1 million in smaller increments over a ten year 2IPage period and blend the debt into our other borrowings to attempt to smooth the total debt expense over multiple years. Another important point is that for the Town a borrowing in the Town's Sewer District requires a public hearing before the bond resolution is considered valid. If the Town was to hold a hearing for a bond resolution for the full amount of the repairs, only one set of hearing proceedings would be needed unless additional funds were needed in the future. Following the multi-year approach the recommended program for the Town would be as follows: Year 1-2: Total expenditure of$2.8 million1 . This amount is potentially offset by a grant in the amount of$1.12million through the consortium. However the grant is a reimbursement grant meaning the Town must expend the funds and then seek reimbursement. Years 3-10-Total Expenditure of$8.26million2 The short timeline to hold the public hearing is driven by the fact that the deadline for the submission of the EFC Grant is June 23, 2017. The EFC requires as part of the grant application a financing plan for the project. Hence the need to submit the bonding resolution. Therefore the immediate action at the June 7 meeting is the setting of a public hearing for June 21 for the bond resolution. We will discuss this in more detail at the work session for tomorrow evening. If you discover you need additional information for the work session, please let me know. Stephen V. Altieri Town Administrator 'This would include all of the inflow reduction and comprehensive sewer basin rehabilitation in the New Rochelle Sewer district($600,000)and$2,175,000 for inflow reduction projects in the Mamaroneck Valley Sewer District. 2 The expenditure of$8.26million would be spread over the remaining eight years of the bond. The Town would also be eligible for additional grants as a stand-alone application. The stand-alone grants under the alternate EFC program would contribute up to 25%of eligible costs. 3IPage CONSORTIUM TOTALS Projected Estimated Construction Costs(New Rochelle Sewer District) Inflow Reduction ' Comprehensive Sewer Basin Municipality Projects ; Rehabilitation City of New Rochelle $7,000,000 $23,000,000 Town of Mamaroneck $200,000 $200,000 Village of Larchmont $1,300,000 $4,300,000 Village of Pelham Manor $800,000 $2,500,000 TOTALS $9,300,000 $30,000,000 These Projected Estimated Construction Costs are based on sewer inspection data collected through March 31,2017. Percent completion of sewer inspections can be found in Tables 4-7 through 4-10 in the Interim Engineering Report(May 2017). Projected Probable Project Costs(New Rochelle Sewer District) Activity Cost Planning/Study(SSES) $3,561,000 ConstructionV $39,300,000 Legal/Fiscal/Engineer $7,800,000 Contingency <Z $9,900,000 TOTAL BUDGET ESTIMATE - i) $60,561,000 Projected Estimated Construction Costs AuIDE New Rochelle Sewer District) 0 Reduction Comprehensive Sewer Basin Municipality - .jects Rehabilitation City of New Rochelle •, $2,000,000 $6,500,000 Town of Mamaroneck $1,500,000 $5,700,000 Village of Larchmon, \ $0 $0 Village of Pelharr :'� `b 10, $800,000 $2,500,000 TOTALS \ $4,300,000 $14,700,000 These Project.�Estb'ated Construction Costs are based on sewer inspection data collected through March 31,2 17. _�,ent completion of sewer inspections can be found in Tables 4-7 through 4-10 in the Interim E(;-'/ rig port(May 2017). Projectb,' ..,.,able Project Costs (OUTSIDE New Rochelle Sewer District) Krit Cost Pr, ening/Study(SSES) $1,439,000 Construction $19,000,000 Legal/Fiscal/Engineer $3,800,000 Contingency $4,800,000 TOTAL BUDGET ESTIMATE $29,039,000 CITY OF NEW ROCHELLE TOTALS Projected Estimated Construction Costs(New Rochelle Sewer District) Inflow Reduction i Comprehensive Sewer Basin Municipality Projects Rehabilitation City of New Rochelle $7,000,000 $23,000,000 These Projected Estimated Construction Costs are based on sewer inspection data collected through March 31,2017. Percent completion of sewer inspections can be found in Tables 4-7 through 4-10 in the Interim Engineering Report(May 2017). Projected Probable Project Costs(New Rochelle Sewer District) Activity Cost 4i ummaimilin Planning/Study(SSES) ` $2,675,000 Construction $30,000,000 Legal/Fiscal/Engineer $6,000,000 Contingency . $7,500,000 TOTAL BUDGET ESTIMATE $46,175,000 Projected Estimated Construction Costs‘^',TS,JE New Rochelle Sewer District) .1.. •eduction Comprehensive Sewer Basin Municipality ''1-01 ,cts Rehabilitation City of New Rochelle $2,000,000 $6,500,000 These Projected Estimated Cons .7.osts are based on sewer inspection data collected through March 31,2017. Percent corn♦.'9i . f sewer inspections can be found in Tables 4-7 through 4-10 in the Interim Engineenng Report "aji , 17). �- Projected Probable PINIL (OUTSIDE New Rochelle Sewer District) Activity Cost Planning/P ,,ry S.e Es) $646,000 Constr "tic. • $8,500,000 Legac<, • "Engineer $1,700,000 C/®tgt.icy $2,130,000 'TAL BUDGET ESTIMATE $12,976,000 TOWN OF MAMARONECK TOTALS Projected Estimated Construction Costs(New Rochelle Sewer District) Inflow Reduction Comprehensive Sewer Basin Municipality Projects Rehabilitation Town of Mamaroneck $200,000 $200,000 These Projected Estimated Construction Costs are based on sewer inspection data collected through March 31,2017. Percent completion of sewer inspections can be found in Tables 4-7 through 4-10 in the Interim Engineering Report(May 2017) Projected Probable Project Costs(New Rochelle Sewer District) Activity Cost Planning/Study(SSES) k $274,000 Construction , . $400,000 Legal/Fiscal/Engineer /©1 $80,000 Contingency \ $100,000 TOTAL BUDGET ESTIMATE ®' $854,000 Projected Estimated Construction Costs"^UTb..DE New Rochelle Sewer District) <7... eduction Comprehensive Sewer Basin Municipality ©'r ..cts Rehabilitation Town of Mamaroneck C\\ $1,500,000 $5,700,000 These Projected Estimated Cos Costs are based on sewer inspection data collected through March 31,2017. Percent con., )f sewer inspections can be found in Tables 4-7 through 4-10 in the Interim Engineering Repor' `4 !I••). Projected Probable P p sts(OUTSIDE New Rochelle Sewer District) o ` Activity ; Cost Planning(. '+y ES) $793,000 ConstntiL" .•< , $7,200,000 Legg ®i'"Engineer $1,500,000 C . ig.lcy $1,800,000 'QTAL BUDGET ESTIMATE $11,293,000 VILLAGE OF LARCHMONT TOTALS Projected Estimated Construction Costs(New Rochelle Sewer District) Municipality ! Inflow Reduction I Comprehensive Sewer Basin Projects ' Rehabilitation Village of Larchmont $1,300,000 $4,300,000 These Projected Estimated Construction Costs are based on sewer inspection data collected through March 31,2017. Percent completion of sewer inspections can be found in Tables 4-7 through 4-10 in the interim Engineering Report(May 2017). Projected Probable Project Costs(New Rochelle Sewer District) Activity Cost . 4111.1111111111111111111111.11 Planning/Study(SSES) ,\,, ,,...7 $482,000 Construction ' $5,600,000 Legal/Fiscal/Engineer $1,200,000 Contingency <4() $1,400,000 TOTAL BUDGET ESTIMATE $8,682,000 "ilk P :Cr\. b° Q VILLAGE OF PELHAM MANOR TOTALS Projected Estimated Construction Costs(New Rochelle Sewer District) Inflow Reduction Comprehensive Sewer Basin Municipality Projects Rehabilitation Village of Pelham Manor $800,000 $2,500,000 These Projected Estimated Construction Costs are based on sewer inspection data collected through March 31,2017. Percent completion of sewer inspections can be found in Tables 4-7 through 4-10 in the Interim Engineering Report(May 2017). Projected Probable Project Costs (New Rochelle Sewer District) Activity Cost111111111 Planning/Study(SSES) p ' $129,000 Construction , ,\)(--' $3,300,000 Legal/Fiscal/Engineer r $660,000 Contingency 5825,000 QTOTAL BUDGET ESTIMATE $4,914,000 A Projected Estimated Construction Costs igr,="IDE New Rochelle Sewer District) flow Reduction Comprehensive Sevier Basin Municipality rojects E Rehabilitation Village of Pelham Mang`` $800,000 $2,500,000 These Projected Estimater(a O',uction Costs are based on sewer inspection data collected through March 31,2017. Percent\ 't,on of sewer inspections can be found in Tables 4-7 through 4-10 in the Interim Engineering Rb, (, y 2017). Projected ProbaF:e ct Costs(OUTSIDE New Rochelle Sewer District) Cost Planni/* 1(y(SSES) $129,000 Cor '-iit..`nn dp^� $3,300,000 Les Fiscal/Engineer $660,000 Contingency $825,000 TOTAL BUDGET ESTIMATE $4,914,000 Preliminary Projected Probable Cost Estimates orrick June 5,2017 Douglas E. Goodfriend VIA E-MAIL (asiligato@townofmarnaroneck.org) E dgoodfriends®orrick.com Siligato F D +1 212 506 521115 Mr. Anthony g F +1 212 506 5151 Town Comptroller Town of Mamaroneck 740 West Boston Post Road Mamaroneck,New York 10543 Re: Town of Mamaroneck,Westchester County,New York Improvements to Sewer District No. 1 - $11,100,000 Bonds Orrick File: 43235-2-59 Dear Tony: In accordance with your recent request, I have prepared and enclose herewith an Order Calling a Public Hearing on the increase and improvement of the facilities of the Sewer District No. 1, pursuant to Section 202-b of the Town Law. Note: You need definitely to fill in SEQRA status before adoption. Notice of Public Hearing also must state SEQRA determination! Not just a bond counsel legal requirement, EFC requires it for its grants and loans. Please review the description of the project and if it is correct, please see that this order is adopted by at least a majority vote of the entire voting strength of the Town Board, after inserting the time of the public hearing. The notice of the hearing (not the Order itself), a copy which I enclose for your convenience, should be published in the official newspaper of the Town and posted on the Town Clerk's sign board, both publication and posting being made not less than ten nor more than twenty days prior to the hearing. A copy of the "map, plan and report" is required to be available for public review, i.e., any engineer's reports and related materials and records should be available at Town Hall. When available, please furnish us with a certified copy of the enclosed proceedings, together with an original printer's affidavit of publication and the Town Clerk's affidavit of posting of the notice of the hearing. Cl Mr. Anthony Siligato or r c k June 5, 2017 Page 2 On the night of the public hearing, after it, the Town Board will be able to adopt a public interest order and a bond resolution. After publication of the bond resolution estoppel notice, the Town will be able to borrow for this project. I will send those Step II documents to you after I receive and review a certified copy of the enclosed Order and usually also an original printer's affidavit of publication and clerk's affidavit of the Notice of Public Hearing. Although in this case, I understand we need to move fast. Once the bond resolution is adopted and the estoppel notice published, you will be free to borrow for any expenses you are incurring. With best wishes, Very truly yours, Douglas E. Goodfriend DEG/zmt Enclosures 160716385.01 160716385.01 43235-2-59 At a regular meeting of the Town Board of the Town of Mamaroneck, Westchester County, New York, held at the Town Hall, in Mamaroneck, New York on June 7, 2017, at 8r o'clock P.M., Prevailing Time. PRESENT: Supervisor Councilman Councilman Councilman Councilman In the Matter of ORDER The Increase and Improvement of the Facilities CALLING of Sewer District No. 1, in the Town of PUBLIC Mamaroneck, Westchester County, New York HEARING WHEREAS, the Town Board of the Town of Mamaroneck, Westchester County, New York, has caused to be prepared a map, plan and report. including an estimate of cost, pursuant to Section 202-b of the Town Law, relating to the increase and improvement of the facilities of Sewer District No. 1, in the Town of Mamaroneck, Westchester County, New York (the "Sewer District"), being improvements to reduce inflow and infiltration of storm water into the sanitary sewer system, including original furnishings, equipment, machinery, apparatus, appurtenances, and incidental improvements and expenses in connection therewith, pursuant to an Intermunicipal Agreement with the County of Westchester, New York, at a maximum estimated cost of$11,100,000; and WHEREAS, the capital project hereinafter described, as proposed, has been determined to he a r / Action pursuant to the regulations of the New York State Department o Environmental Conservation promulgated pursuant to the State Environmental Quality Review Act ("SEQRA"), which it has been determined will not have any significant adverse effect on the environment and the documentation relating to SEQRA is available in the office of the Town Clerk for inspection during normal office hours; and WHEREAS, it is now desired to call a public hearing on the question of the increase and improvement of the facilities of said Sewer District, in the matter described above,and to hear all persons interested in the subject thereof, concerning the same, in accordance with the provisions of Section 202-b of the Town Law; NOW, THEREFORE, IT IS HEREBY ORDERED, by the Town Board of the Town of Mamaroneck, Westchester County, New York, as follows: Section 1. A public hearing will be held in the Town Hall, in Mamaroneck , New York, in said Town, on June 21, 2017, at o'clock P.M., Prevailing Time, on the question of the increase and improvement of the facilities of the Sewer District No. 1, in the Town of Mamaroneck, Westchester County, New York, in the manner described in the preambles hereof, and to hear all persons interested in the subject thereof, concerning the same, and to take such action thereon as is required or authorized by law. Section 2. The Town Clerk is hereby authorized and directed to cause a copy of the Notice of Public Hearing hereinafter provided to be published once in the official newspaper, and -2- also to cause a copy thereof to be posted on the sign board of the Town, such publication and posting to be made not less than ten, nor more than twenty, days before the date designated for the hearing. Section 3. The notice of public hearing shall be in substantially the form attached hereto as Exhibit A and hereby made a part hereof. Section 4. This Order shall take effect immediately. The question of the adoption of the foregoing order was duly put to a vote on roll call, which resulted as follows: VOTING VOTING VOTING VOTING VOTING The Order was thereupon declared duly adopted. * * * * * * * -3- CERTIFICATION FORM STATE OF NEW YORK ) ) ss.: COUNTY OF WESTCHESTER ) I, the undersigned Clerk of the Town of Mamaroneck, Westchester County, New York (the"Issuer"), DO HEREBY CERTIFY: 1. That a meeting of the Issuer was duly called, held and conducted on the 7th day of June, 2017. 2. That such meeting was a special regular (circle one) meeting. 3. That attached hereto is a proceeding of the Issuer which was duly adopted at such meeting by the Board of the Issuer. 4. That such attachment constitutes a true and correct copy of the entirety of such proceeding as so adopted by said Board. 5. That all members of the Board of the Issuer had due notice of said meeting. 6. That said meeting was open to the general public in accordance with Section 103 of the Public Officers Law, commonly referred to as the"Open Meetings Law". 7. That notice of said meeting (the meeting at which the proceeding was adopted) was caused to be given PRIOR THERETO in the following manner: PUBLICATION (here insert newspaperls)and date(s)of publication-should be a date or dates falling prior to the date set forth above in item I) POSTING(here insert place(s)and datets)of posting-should be a date or dates falling prior to the date set forth above in item I) IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Issuer this day of June, 2017. Town Clerk (CORPORATE SEAL) NOTICE OF PUBLIC HEARING NOTICE IS HEREBY GIVEN that the Town Board of the Town of Mamaroneck, Westchester County, New York, will meet in the Town Hall, in Mamaroneck, New York, in said Town, on June 21, 2017, at o'clock P.M., Prevailing Time, for the purpose of conducting a public hearing upon a certain map, plan and report, including an estimate of cost, in relation to the proposed increase and improvement of the facilities of the Sewer District No. 1, in said Town, being improvements to reduce inflow and infiltration of storm water into the sanitary sewer system, including original furnishings, equipment, machinery, apparatus, appurtenances, and incidental improvements and expenses in connection therewith, pursuant to an Intermunicipal Agreement with the County of Westchester, New York, at a maximum estimated cost of$11,100,000. It has been determined that said project is ;� �_ ti-4:'•``:'• Action under the regulations promulgated under the State Environmental Qualit Review Act which, it has been determined, will not have any adverse effect on the environment. SEQRA compliance materials and the map, plan and report are available for inspection at the Office of the Town Clerk where they may be inspected during normal business hours. At said public hearing said Town Board will hear all persons interested in the subject matter thereof. Dated: Mamaroneck, New York, June 7, 2017. BY ORDER OF THE TOWN BOARD OF THE TOWN OF MAMARONECK, WESTCHESTER COUNTY, NEW YORK Town Clerk AFFIDAVIT OF POSTING STATE OF NEW YORK ) ) ss.: COUNTY OF WESTCHESTER ) I, the undersigned Clerk of the Town of Mamaroneck, Westchester County, New York, DEPOSE AND SAY: That on the day of June, 2017, I caused to be posted on the official signboard maintained by me pursuant to subdivision 6 of Section 30 of the Town Law, a Notice of Public Hearing which was a part of an Order adopted by the Town Board of said Town on June 7, 2017. A true and correct copy of such Notice of Hearing is attached hereto. Town Clerk Sworn to before me this day of June, 2017. Notary Public c. WORKSESSION ITEM 2 Scarsdale Food Waste/Composting Program Field Visit Friday May 18, 2017 Participants: Nancy Seligson, Steve Altieri, Beth Radow, Sam Mollin From Scarsdale: Bennie Salanitro and Tyler from DPW, Ron and Michelle - Resident Volunteers and Program Initiators Town of Mamaroneck representatives visited the Scarsdale DPW Yard today to learn about their food waste/composting program for possible implementation in the Larchmont Mamaroneck Joint Garbage Commission. Scarsdale started their composting program with research into compostable bags and composting containers for people to use in their homes. Over a period of months, volunteers tested the containers for ease of use and odors. After much experimenting, Ron and Michelle chose specific containers and bags to order in bulk for sale to residents. The Town of Scarsdale sells starter kits to residents for $20 at the DPW Yard. Payment can only be made by check. The price for residents is set for the Town to break even. The starter kits include a 2- gallon countertop bin for in -kitchen composting, a 6 -gallon bin to hold the accumulated kitchen bags before disposal and compostable bags for the bins. It was noted that the compostable bags are made from corn. Biodegradable bags would not be acceptable for compost. Residents bring the 6 -gallon bin to the DPW Yard to dispose of the food waste. All food is accepted in the food waste stream, including meat, dairy and bones. Scarsdale set up an area of the DPW yard for food waste recycling/composting with 32 and 64 - gallon garbage containers in which residents can dispose of their compost. They posted two neon signs identifying the area for composting. A DPW employee monitors the garbage containers to check when they fill up. The full containers are placed in the back of the area and the ones available for drop off in front. Six residents brought food waste to the site while we were there. All six reported that they were very pleased with the program. They cited the program's ease, the improved ease of cleaning up after meals at home, the feeling of making a difference to the environment and the overall success of the program. Publicity for the project spread through informational tables and efforts to sell the starter kits at town, civic, community, church and school events. The Town publicized the effort on its website and in communications to residents. Interns and volunteers continually work to spread the word. Scarsdale has a contract with R & D, a company that picks up the food waste once a week and transports it to Ulster County or CT. Around 15% of residents or 700 households are participating in the program. Testimony from the people who came to drop off their compost while we were at the site was all positive, with people saying that their families grew to like the project over time, even if some members of the family were originally ambivalent. They also said that the amount of waste they had in regular disposal dropped significantly. Recently, this program won an award at the country environmental awards. The Town of Mamaroneck plans to have a summer intern investigate details and process of how to move forward with a food waste program. WORKSESSION ITEM 3 tv co COUNSEL Town of Mamaroneck • County of Westchester 740 West Boston Post Road, Mamaroneck, NY 10543-3353 TEL: 914/381-7815 FAX: 914/381-7809 W MakerJr@TownofMamaroneckN Y.org MEMORANDUM To: Stephen V. Altieri, Town Administrator Christina Battalia, Town Clerk From: William Maker, Jr., Attorney for the Town Subject: Local law regarding Discharge Compliance Certificate Date: May 12, 2017 I attach the proposed law that amends the current Discharge Compliance Certificate law and a redline version showing the differences between this version and the current law. If acceptable, the Town Board may set a public hearing to discuss and possibly enact this legislation. `** Printed on Recycled Paper I Local Law No. - 2017 This local law shall be known as the "Amendment to the Discharge Compliance Certificate Law to eliminate inspections by plumbers" Law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1— Purpose: When originally enacted, the law requiring a discharge compliance certificate upon the sale of real property in the unincorporated area of the Town of Mamaroneck provided that the inspection to ensure compliance with the laws regarding the discharge of liquids could be done by a plumber licensed to do business within the Town. Experience has shown that it is more efficient and less costly to sellers if inspections of the connections leading from the real property to the public storm water sewer lines and to the sanitary sewer lines are conducted by a member of the Town's Building Department. This law makes the required inspection a task to be performed by the Building Department, and not by local. plumbers. Section 2 — Amendment of a current section of the Mamaroneck Code: Section 106-49 of the Code of the Town of Mamaroneck hereby is repealed and the following substituted in its place: § 106-49 Discharge compliance certificate required. A. As used in this section, the following terms have the meanings indicated: DISCHARGE COMPLIANCE CERTIFICATE (1) A certificate issued by the Issuing Officer with respect to real property not meeting the definition of a multiple housing unit, stating: (a) that all of the connections leading from the real property to the public storm water sewer lines and to the sanitary sewer lines comply with the requirements of the New York State Building Codes and the Town Code; and (b) that there are no culverts, drains, hoses, leaders, lines, pipes or pumps that discharge liquids directly onto or directly toward a street, sidewalk or right-of-way; or (2) A certificate issued by the Issuing Officer with respect to a nonexempt multiple housing unit stating: (a) either that all of the connections leading directly from that unit to the public storm water sewer lines or to the public sanitary sewer lines and not to sewer lines located L_ outside such unit but within the building in which that unit is situated comply with the requirements of the New York State Building Codes and the Town Code or that there are no such connections; and (b) that there are no culverts, drains, hoses, leaders, lines, pipes or pumps that discharge liquids from such unit directly onto or directly toward a street, sidewalk or right- of-way. EXEMPT MULTIPLE HOUSING UNIT A multiple housing unit which does not touch the ground. This section does not apply to exempt multiple housing units. ISSUING OFFICER The Building Inspector or the Director of Building Code Enforcement and Land Use Administration. MULTIPLE HOUSING UNIT (1) An apartment whose owner: (a) holds an interest in an entity formed for the cooperative ownership of real property, and (b) is the tenant of the proprietary lease for such apartment, or (2) A unit as that term is defined in § 339-e of the New York Real Property Law and used in Article 9-B ("Condominium Act") of the New York Real Property Law. NONEXEMPT MULTIPLE HOUSING UNIT A multiple housing unit which touches the ground. REAL PROPERTY A lot or a nonexempt housing unit. RENEWAL EVENT The transfer of title in connection with the sale of real property located in the unincorporated portion of the Town that occurs after January 1, 2006. SATISFACTORY INSPECTION 2 0 f (1) For real property not meeting the definition of a multiple housing unit, a determination made by the Issuing Officer or such Officer's designee : (a) that all of the connections leading from the real property to the public storm water sewer lines or to the public sanitary sewer lines comply with the requirements of the New York State Building Codes and the Town Code; and (b) that there are no culverts, drains, hoses, leaders, lines, pipes or pumps that discharge liquids directly onto or directly toward a street, sidewalk or right-of-way. (2) For a nonexempt multiple housing unit, a determination made by the Issuing Officer or such Officer's designee: (a) that those connections leading directly from that unit to the public storm water sewer lines or to the public sanitary sewer lines, and not to sewer lines located outside such unit but within the building in which that unit is situated, comply with the requirements of the New York State Building Codes and the Town Code; and (b) that there are no culverts, drains, hoses, leaders, lines, pipes or pumps that discharge liquids from such unit directly onto or directly toward a street, sidewalk or right- of-way. B. No building on real property shall be used or occupied, in whole or in part, after a renewal event has occurred unless a discharge compliance certificate is issued therefor. To apply for a discharge compliance certificate, the owner of the real property or such owner's representative shall submit to the Issuing Officer an application therefor on a form approved by the Issuing Officer, together with whatever documentation the Issuing Officer may require, and payment of the fee for a discharge compliance certificate. If there is a Satisfactory Inspection of the real property, the Issuing Officer shall issue a discharge compliance certificate for that real property. By applying for a discharge compliance certificate, the owner of the real property authorizes the Issuing Officer or such Officer's designee to enter upon the real property for the purpose of conducting such inspection. C. A discharge compliance certificate can be issued at any time after a renewal event has occurred. A discharge compliance certificate also can be issued prior to a renewal event; however, such certificate shall expire on the sixtieth (60th) day after it is issued unless the renewal event shall have occurred before its expiration date. D. A discharge compliance certificate issued after a renewal event has occurred shall expire when the next renewal event with respect to that real property occurs. If a discharge compliance certificate is issued prior to a renewal event and a renewal event occurs before that discharge compliance certificate expires pursuant to § 106-49C, such certificate shall expire when the next renewal event with respect to the real property occurs. Nothing contained in this section shall be 3 construed as preventing the Issuing Officer from revoking a discharge compliance certificate if there are grounds to do so. Section 3 — Severability: Should any provision of this Local Law be declared invalid or unconstitutional by any court of competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any other provisions of this Local Law, which may be implemented without the invalid or unconstitutional provisions. Section 4 — Effective Date: This Local Law shall become effective upon filing with the Secretary of State. May 12, 2017 4 r § 106-49 Discharge compliance certificate required. A. As used in this section, the following terms have the meanings indicated: DISCHARGE COMPLIANCE CERTIFICATE (1) A certificate issued by the DiFeeteF Issuing Officer with respect to real property not meeting the definition of a multiple housing unit, stating: (a) !That all of the connections leading from the real property to the public St94nwateFstorm water sewer lines and to the sanitary sewer lines comply with the requirements of the New York State Building Codes and the Town Code; and (b) Tthat there are no culverts, drains, hoses, leaders, lines, pipes or pumps that discharge liquids directly onto or directly toward a street, sidewalk or right-of-way; or (2) A certificate issued by the DiFeEteF Issuing Officer with respect to a nonexempt multiple housing unit stating: (a) €either that all of the connections leading directly from that unit to the public steFMwateFstorm water sewer lines or to the public sanitary sewer lines and not to sewer lines located outside such unit but within the building in which that unit is situated comply with the requirements of the New York State Building Codes and the Town Code or that there are no such connections; and (b) :that there are no culverts, drains, hoses, leaders, lines, pipes or pumps that discharge liquids from such unit directly onto or directly toward a street, sidewalk or right- of-way. EXEMPT MULTIPLE HOUSING UNIT A multiple housing unit which does not touch the ground. This section does not apply to exempt multiple housing units. ISSUING OFFICER The Building Inspector or the Director of Building Code Enforcement and Land Use Administration. MULTIPLE HOUSING UNIT (1) An apartment whose owner: (a) #holds an interest in an entity formed for the cooperative ownership of real property; and (b) tis the tenant of the proprietary lease for such apartment; or (2) A unit as that term is defined in § 339-e of the New York Real Property Law and used in Article 9-B ("Condominium Act") of the New York Real Property Law. NONEXEMPT MULTIPLE HOUSING UNIT A multiple housing unit which touches the ground. MUM'SP1 I SATISFACTORY INSPECTION (1) For real property not meeting the definition of a multiple housing unit, a e t+fiE determination made to by the Issuing Officer or such Officer's designee Tewn by (a) Wasinspeet that all of the connections leading from the real property to the public stormwater sewer lines or to the public sanitary sewer lines and- that all Suell eeAneetiens comply with the requirements of the New York State Building Codes and the Town Code; and (b) that there are no culverts, drains, hoses, leaders, lines, pipes or pumps that discharge liquids directly onto or directly toward a street, sidewalk or right-of-way. (2) For a nonexempt multiple housing unit, ar^Cciiicdetermination made tem the Issuin Officer or such Officer's designee Town by a plumbeF lice eCj tA i4p kurinprS within thee Tewn that the plumbeF: (a) Was °^spec:t that those connections leading directly from that unit to the public stormwater sewer lines or to the public sanitary sewer lines, and not to sewer lines located outside such unit but within the building in which that unit is situated, and that all such e^^^^ctieRs comply with the requirements of the New York State Building Codes and the Town Code; and 2 (b) Has inspeeted sueh multiple housing unit and fe that there are no culverts, drains, hoses, leaders, lines, pipes or pumps that discharge liquids from such unit directly onto or directly toward a street, sidewalk or right-of-way. REAL PROPERTY A lot or a nonexempt housing unitehpeet * h' h eveRt r ft � jaRUaFy 1, 2006a. RENEWAL EVENT The transfer of title in connection with the sale of real property located in the unincorporated portion of the Town that occurs after January 1 2006. B. No building on real property shall be used or occupied, in whole or in part, after a renewal event has occurred unless a discharge compliance certificate is issued therefor. To apply for a discharge compliance certificate, the owner of the real property or such owner's representative shall be submitter to the Issuing Officersi ester an application therefor on a form prescribed by the Issuing Officer, together with whatever #erMs-arid-edocumentation the Issuing Officer may be required by the DiFeCA^- and payment of the fee for a discharge compliance certificate shall be paid. If there is a Satisfactory Inspection of the real property, the Issuing Officer shallUe ^i-^c+^F Gan issue a discharge compliance certificate for that real property. ' leeated gutsde such ul;ffit but within the buildiAg ii; whiel; that wRit is situated, viela - . - ' t of the New YGFk State BuildiFig Cedes OF the Town G9de 9F whetheF there aFe any . By applying for a discharge compliance certificate, the owner of the real property authorizes the 8ireetelssuing Officer or a such Officer's designee of the DiFe to enter upon the real property for the purpose of conducting such inspection. C. A discharge compliance certificate can be issued at any time after a renewal event has occurred. A discharge compliance certificate also can be issued prior to a renewal event; however, such certificate shall expire on the sixtieth 60111 day after it is issued unless the renewal event shall have occurred before its expiration date. 3 D. A discharge compliance certificate issued after a renewal event has occurred shall expire when the next renewal event with respect to that real property occurs. If aA discharge compliance certificate is issued prior to a renewal event and a renewal event occurs before that discharge compliance certificatedees-net expires pursuant to § 106-49C, such certificate afse shall expire when the next renewal event with respect to the real property occurs. Nothing contained in this section shall be construed as preventing the DiFeGtOF lssuing Officer from revoking a discharge compliance certificate if there are grounds to do so. May 12, 2017 4 WORKSESSION ITEM 4 Cl Town of Mamaroneck, New York Communication of Internal Control Matters Identified in the Audit to Those Charged with Governance and Management December 31, 2016 r1F aCONNOR DAVIES ACCOUNTANTS AND ADVISORS Communication of Internal Control Matters Identified in the Audit to Those Charged with Governance and Management The Honorable Supervisor and Members of the Town Board Town of Mamaroneck, New York 740 West Boston Post Road Mamaroneck, New York 10543 Auditors' Communication on Internal Control In planning and performing our audit of the basic financial statements of the Town of Mamaroneck, New York ("Town") as of and for the year ended December 31, 2016, in accordance with auditing standards generally accepted in the United States of America, we considered the Town's internal control over financial reporting ("internal control") as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control. Accordingly, we do not express an opinion on the effectiveness of the Town's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be deficiencies, significant deficiencies or material weaknesses and, therefore, there can be no assurance that all such deficiencies have been identified. We did not identify any deficiencies in internal control that we consider to be material weaknesses, as defined above. However, as indicated in the attached Addendum A, we share for your consideration other observations about the internal control and operations. In addendum B, we identify other accounting and auditing matters for your information. PKF O'CONNOR DAVIES, LLP 500 Mamaroneck Avenue, Harrison, NY 10528 1 Tel: 914.381.8900 I Fax: 914,381.8910 1 www.pkfod.cotn PKF O'Connor Davies, LLP is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability for the actions or inactions on the part of any other individual member firm or firms. This communication and addenda are intended solely for the information and use of management and the - Town Board and are not intended to be and should not be used by anyone other than these specified parties. We will be pleased to discuss these communications and comments in further detail at your convenience, or to assist you in implementing the recommendations. PAF"jV l x4tt, ", LLP PKF O'Connor Davies, LLP Harrison, New York May 30, 2017 Town of Mamaroneck, New York Addendum A Cash - Section 8 Fund The bank reconciliation included unreconciled deposits and credits of $4,227 in excess of 1 year. Recommendation Although management has indicated that this is a software issue it should be investigated and corrected. • Capital Projects Fund Inactive Projects The lack of financial activity in a capital project over an extended period of time may be an indication of the project's completion. Upon determination that a capital project has been completed, the governing board should pass a resolution indicating this status and directing the disposition of the unexpended proceeds. If the unexpended balance of the project consists of moneys provided from obligations, its use will be restricted to the payment of outstanding indebtedness. If the remaining balance consists of a return of a contribution from an operating fund, it should be returned to that fund to be used for any lawful purpose. Our review of the Capital Projects Fund indicated that the Fire Chief Vehicle, Storm Drainage Improvements, Water District Capital Improvement Projects, Highway Garage Vehicle and Equipment, Water Capital Improvement, Police Vehicles, Roads Sidewalk and Curbs, Highway Garage Vehicle and Equipment Computer Software, Sanitary Sewer Pump Station, Recreation Facilities Memorial Park, Sanitary Sewer Pump Station, and Sheldrake Improvements projects have all remained inactive in excess of one year. Recommendation Management indicated that many of these projects will be closed in 2017. We suggest these projects be reviewed to determine the status of completion and the proper disposition of available funds or necessary funding of deficit balances. Over -expended and projects with fund deficits We noted that nine projects, (Winding Brook Road Bridge $37,923, Town Center Roof - $152,667, Energy Improvement Fire Headquarters $3,773, Water Capital Improvement $5,263, Computer Software - $5,305, Computer Hardware $365, Fire Chief Vehicle - $752, Guardrail Improvements $3,204 and Fire District Apparatus $118) have expenditures that exceeded their authorized project budgets for a total of $209,370 and several projects have fund deficits as their expenditures exceeded their revenues. Recommendation We suggest that Management analyze these projects and propose a resolution to fund these projects with the money from the respective operating funds or other sources of financing, if necessary. 2 Town of Mamaroneck, New York Addendum A • Special Purpose Fund Inactive Accounts Our audit of the trust accounts indicated that the following trust accounts Greenway Maintenance Trust, Hommocks Marsh Trust, 350' Anniversary Fund, C.E.R.T Trust, Beautification Trust, Ice Rink Trust and Bunny Hop/5k Run had no activity in the current year, with the exception of the accumulation of interest. Recommendation We recommend that the trust accounts be analyzed to verify their intended purposes and to determine any future uses of these funds. If deemed appropriate, the Town Board should authorize these funds to be transferred to the appropriate operating funds. • Agency Fund Old Deposits and Inactive Accounts The Agency Fund is provided to account for assets held by the Town in a custodial capacity, as agent for individuals, private organizations, other governmental units and/or other Town funds. Our audit disclosed that there are three deposit accounts with the Town which have deposits which are greater than one year old. The amounts on deposit which are greater than one year old are as follows: ■ Erosion Control Deposits $ 209,678 ■ Tree Maintenance Bond 9,897 ■ Street Opening Deposits 40,400 Recommendation We suggest that the Town analyze the balances in these accounts so that a determination may be made as to the proper disposition of the funds. If it is determined that the amounts are no longer due to depositors, they should be transferred to the appropriate fund as revenue. • Justice Court Parking Tickets Receivable During our audit of the Justice Court we noted that the parking tickets receivable had a balance of $54,030 for amounts that have been outstanding for more than five years. Recommendation Management should continue its efforts to collect all outstanding parking tickets. K, Town of Mamaroneck, New York Addendum A • Segregation of Duties Payroll and Salary Modification Access The individual responsible for processing payroll also has access to add, delete and modify employee information as well as salary information. In addition, it was noted that management has access to a "Payroll Audit Report," which identifies any changes made during the pay period within the system relating to employee information and salary. Management should perform and document its review of this report each payroll period to ensure all changes made are authorized and without error. Recommendation There are limitations on obtaining adequate segregation of duties due to the minimal size of the staff. The most efficient/effective method to ensure there are proper controls would be to have the Payroll Audit Report reviewed by a member of management not directly involved in the payroll process. The report should be maintained and the review should be documented within the report. Access to Vendor Modification The individual responsible for inputting and processing invoices also has access to add, delete, and modify (existing/new) vendor information. In addition, based on our review of the user security report, it was noted that other individuals not responsible for processing invoices also have access to the accounts payable processing features. Although there are individuals who review the invoices and the checks are dually signed by the Comptroller and Village Administrator, the level of access given to employees within this function should be monitored. Recommendation Ideally, management should segregate these key controls to significantly improve the system of checks and balances necessary for strong disbursement control. Alternatively, if segregation of the duties is not feasible due to the size of the Village staff, the Village should document that the vendor listing is reviewed (documented review) by an appropriate individual on a periodic basis. A vendor form should be developed and implemented whereby the Purchasing Agent and the Purchasing/Accounts Payable Clerk indicate a documented approval of the add/delete of a vendor in the Town's financial management system. 4 Town of Mamaroneck, New York Addendum B • Governmental Accounting Standards Board ("GASB") Statement No. 73 "Accounting and Financial Reporting for Pensions and Related Assets That Are Not Within The Scope of GASB Statement No. 68, and Amendments to Certain Provisions of GASB Statements 67 and 68" In June 2015, GASB issued Statement No. 73. This Statement establishes standards of accounting and financial reporting for both defined benefit and defined contribution pension plans that are NOT within the scope of Statement No. 68, "Accounting and Financial Reporting for Pensions". The new standard further seeks to improve the usefulness of information associated with governments that hold assets accumulated for purposes of providing defined benefit pensions that are also NOT within the scope of Statement No. 68. Statement No. 73 will dramatically impact the financial reporting and note disclosure of a government's Length of Service Awards Program ("LOSAP") for its volunteer firefighting and ambulance personnel as described below. GASB Statement No. 68 established requirements for pensions that are provided through pension plans that are administered through trusts in which the following criteria are met: Contributions from employers to the pension plan and earnings on those contributions are irrevocable Pension plan assets are dedicated to providing pensions to plan members in accordance with the benefit terms Pension plan assets are legally protected from the creditors of employers The above criteria apply to the New York State Employees' Retirement System and the New York State Police and Fire Retirement System in which you participate. The financial reporting, note disclosure and required supplementary information tables associated with these plans were significantly enhanced to comply with the new standard under Statement No. 68. However, the LOSAP pension plans have been established as grantor/rabbi trusts and as such the assets of the plans are subject to the claims of the government's general creditors. Accordingly, the LOSAP plans do not satisfy the last criteria of Statement No. 68 and therefore must follow the provisions of Statement No. 73 instead. Currently, the LOSAP plans assets are reflected in the financial statements in a Pension Trust Fund. Effective with Phase I of the implementation of Statement No. 73, the use of the Pension Trust Fund will be eliminated and these assets accumulated for pension purposes will be reported just like any other employer assets within the funds financing the LOSAP programs (i.e. General Fund, Fire/Ambulance Special District Fund), with an offsetting restriction of the fund balance. There would be no substantive changes to the current note disclosure and required supplementary information. The provisions of this aspect of Statement No. 73 have been implemented in the current year's financial statements. Phase II of the implementation of Statement No. 73 extends the approach to accounting and financial reporting established in Statement No. 68 (net pension liability, pension expense and pension related deferred inflows/outflows of resources) to all pensions, with modifications to reflect that any assets accumulated for LOSAP pension plans should NOT be considered pension plan assets. Accordingly, on the government -wide financial statements, the TOTAL pension liability for the LOSAP plans will be reported, rather than a NET pension liability as is reported for the New York State retirement plans. The note disclosure and the required supplementary information would essentially mirror that required under Statement No. 68. The provisions of the Phase II implementation of this Statement are effective for fiscal years beginning after June 15, 2016 (i.e. December 31, 2017). 5 Town of Mamaroneck, New York Addendum B • Governmental Accounting Standards Board ("GASB") Statement No. 73 "Accounting and Financial Reporting for Pensions and Related Assets That Are Not Within The Scope of GASB Statement No. 68, and Amendments to Certain Provisions of GASB Statements 67 and 68" (Continued) Compliance with Statement No. 73 is highly complex and will require the plan's actuary/administrator to prepare new schedules and calculations that will need to be audited. Sufficient lead time will be needed to implement these provisions in a timely manner. You should discuss these requirements with your actuary as soon as possible to ensure they are aware of these requirements and timelines. • Governmental Accounting Standards Board ("GASB") Statement No. 75 "Accounting and Financial Reporting for Postemployment Benefits Other than Pensions" In June 2015, GASB issued Statement No. 75 "Accounting and Financial Reporting for Postemployment Benefits Other than Pensions." This Statement replaces the requirements of GASB Statement No. 45 "Accounting and Financial Reporting by Employers for Postemployment Benefits Other than Pensions" The key difference in the new standard for New York municipalities and school districts (since New York State has not authorized the establishment of an Other Postemployment Benefit ("OPEB") trust fund) is that these governments must now report the total OPEB liability related to their employees. The prior standard allowed for the amortization of prior service cost over a thirty year period. The statement requires municipalities and school districts to present more extensive note disclosures and required supplementary information ("RSI") about their OPEB liabilities. Among the new note disclosures is a description of the effect on the reported OPEB liability of using a discount rate and a healthcare cost trend rate that are one percentage point higher and one percentage point lower than that assumed in the financial statements. The new RSI includes a schedule showing the causes of the increase and decreases in the OPEB liability and a schedule comparing a government's actual OPEB contributions to its contribution requirements. This new standard parallels the pension standard in GASB Statement No. 68 "Accounting and Financial Reporting for Pensions". Together, these two new standards provide consistent and comprehensive disclosure for all postemployment benefits. The provisions of this Statement are effective for fiscal years beginning after June 15, 2017 (i.e., the Town's financial statements for the year ending December 31, 2018). n Town of Mamaroneck, New York Communication of Matters Identified in the Audit to Those Charged with Governance We have audited the financial statements of Town of Mamaroneck, New York ("Town") as of and for the year ended December 31, 2016, and have issued our report thereon dated May 30, 2017. Professional standards require that we provide you with information about our responsibilities under auditing standards generally accepted in the United States of America, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our engagement letter to you dated March 12, 2014. This letter provides additional required communications related to our audit. Our responsibility under professional standards Our responsibility is to form and express an opinion about whether the financial statements, which are the responsibility of management, are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the United States of America ("US GAAP"). Those individuals charged with governance of the Town are responsible for the oversight of the financial reporting process, and our audit does not relieve management and those charged with governance of their respective responsibilities. Our responsibility for the supplementary information accompanying the financial statements is to evaluate the presentation of the supplementary information in relation to the financial statements as a whole and to report on whether the supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole. With respect to such supplementary information, we made certain inquiries of management and evaluated the form, content and methods of preparing the information to determine that the information complies with US GAAP, the method of preparing it has not changed from the prior year, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. In connection with our audit we performed tests of the Town's compliance with certain provisions of laws, regulations, contracts, and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit. Also in accordance with the Uniform Guidance, we examined, on a test basis, evidence about the Town's compliance with the types of compliance requirements described in the "U.S. Office of Management and Budget (OMB) Compliance Supplement" applicable to each of its major federal programs for the purpose of expressing an opinion on the Town's compliance with those requirements. While our audit provided a reasonable basis for our opinion, it does not provide a legal determination on the Town's compliance with those requirements. Planned scope and timing of the audit We conducted our audit consistent with the planned scope and timing we previously communicated to you. 7 Town of Mamaroneck, New York Communication of Matters Identified in the Audit to Those Charged with Governance Qualitative aspects of significant accounting practices Significant accounting policies Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Town are described in Note 1 to the financial statements. There have been no initial selection of accounting policies and no changes in significant accounting policies or their application during the reporting period that had a significant impact on the financial statements other than the adoption of the provisions of the Governmental Accounting Standards Board ("GASB") Statement No. 73 "Accounting and Financial Reporting for Pensions and Related Assets That Are Not Within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68" as disclosed in the notes to financial statements. No matters have come to our attention that would require us to inform you about (1) the methods used to account for significant unusual transactions, and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus. Significant accounting estimates Accounting estimates made by management are an integral part of the financial statements and are based on management's knowledge and experience about past and current events and assumptions about future events. Actual results could differ from those estimates. Certain accounting estimates are particularly sensitive because of their significance to financial statements and their susceptibility to change, such as: • Actuarial assumptions related to the Other Post Employment Benefit Obligations ("OPEB") • Actuarial assumptions and proportionate share calculations related to pension obligations • Asset lives for depreciable capital assets • Estimates of certain receivable balances and allowances for uncollectible amounts • Estimates for certain operating and long-term liabilities Management believes that the estimates used and assumptions made are adequate based on the information currently available. We evaluated the key factors and assumptions used to develop the estimates in determining that they are reasonable in relation to the financial statements as a whole. Financial statement disclosures Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements relate to: • Pension plan information • Other post employment benefit obligations payable • Outstanding bonded indebtedness • Fund balances The financial statement disclosures are consistent and clear. 91 Town of Mamaroneck, New York Communication of Matters Identified in the Audit to Those Charged with Governance Significant difficulties encountered during the audit We encountered no significant difficulties in dealing with management relating to the performance of the audit. Uncorrected and corrected misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. We are required to communicate to you misstatements that remain uncorrected, including any related to prior periods, and the effect, if any, that they may have on the opinion in our report, and request their correction. There are no such financial statement misstatements that remain uncorrected. In addition, we are required to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. The adjusting journal entries following this communications letter summarize the material misstatements that were corrected by management. Disagreements with management For purposes of this letter, a disagreement with management is a matter, whether or not resolved to our satisfaction, concerning financial accounting, reporting, or auditing, which could be significant to the financial statements or the auditors' report. No such disagreements arose during the course of the audit. Representations requested from management We have requested certain written representations from management in a separate letter dated May 30, 2017. Management's consultations with other accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters. Other matters discussed with management We generally discuss with management a variety of matters, including the application of accounting principles and auditing standards, business conditions affecting the Town, and plans and strategies that may affect the risks of material misstatement. None of the matters discussed and our responses thereto were a condition to our retention as auditors. We have provided our comments regarding deficiencies and other matters noted during our audit in the attached addenda. E Town of Mamaroneck, New York Communication of Matters Identified in the Audit to Those Charged with Governance Auditor independence We affirm that PKF O'Connor Davies, LLP is independent with respect to the Town in accordance with professional standards. This communication is intended solely for the information and use of the Town Supervisor, Town Board and management and is not intended to be and should not be used by anyone other than these specified parties. Account Material Adjusting Journal Entries Descrit)tion Debit Credit Section 8 Fund To record HUD deposits received in December 2016 in advance for January 2017 1111.4 Operating Account 513,052 2201 Unearned Revenue 39,918 2203 Deferred Revenue -HAP 473,134 Fire Protection District To record Fire Service Award in the Fire Protection District in accordance with GASB 73 SF.0000.0451 SERVICE AWARD INVESTMENT 1,015,532 SF.0000.0899 RESERVE FOR SERVICE AWARDS 1,015,532 10 r n 1 11 Town of Mamaroneck, New York Financial Statements and Supplementary Information Year Ended December 31, 2016 Town of Mamaroneck, New York Table of Contents Page No. Independent Auditors' Report ' Management's Discussion and Analysis 4 Basic Financial Statements Government -Wide Financial Statements Statement of Net Position 14 Statement of Activities 15 Fund Financial Statements 17 Balance Sheet - Governmental Funds 70 Reconciliation of Governmental Funds Balance Sheet to the Government - 72 Wide Statement of Net Position 19 Statement of Revenues, Expenditures and Changes in Fund Balances - Govemmental Funds 20 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 22 Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General, Town Outside Villages, Highway and Special Districts Funds 23 Fiduciary Fund Statement of Assets and Liabilities 26 Statement of Changes in Net Position 27 Notes to the Financial Statements 28 Required Supplementary Information Service Awards Program Schedule of Funding Progress - Last Six Fiscal Years 63 Other Post Employment Benefits Schedule of Funding Progress - Last Three Fiscal Years 64 New York State and Local Employees' Retirement System Schedule of the Town's Proportionate Share of the Net Pension Liability 65 Schedule of Contributions 66 New York State and Local Police and Fire Retirement System Schedule of the Town's Proportionate Share of the Net Pension Liability 67 Schedule of Contributions 68 Combining and Individual Fund Financial Statements and Schedules Major Governmental Funds General Fund Comparative Balance Sheet 69 Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 70 Schedule of Revenues and Other Financing Sources Compared to Budget 72 Schedule of Expenditures and Other Financing Uses Compared to Budget 74 ' Town Outside Villages Fund Comparative Balance Sheet 77 Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 78 Town of Mamaroneck, New York Table of Contents (Concluded) Page No. Schedule of Revenues and Other Financing Sources Compared to Budget 80 Schedule of Expenditures and Other Financing Uses Compared to Budget 82 Highway Fund Comparative Balance Sheet 84 Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 85 Special Districts Fund 113 Combining Balance Sheet - Sub -Funds 87 Combining Schedule of Revenues, Expenditures and Change in 115 Fund Balances - Sub -Funds 89 Section 8 Housing Assistance Fund Comparative Balance Sheet 91 Comparative Statement of Revenues, Expenditures and Changes in Fund Balance 92 Capital Projects Fund Comparative Balance Sheet 93 Comparative Statement of Revenues, Expenditures and Changes in Fund Balance 94 Project -Length Schedule 95 Non -Major Governmental Funds Combining Balance Sheet 97 Combining Statement of Revenues, Expenditures and Changes in Fund Balances 99 Tri -Municipal Cable T.V. Fund Comparative Balance Sheet 101 Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 102 Special Purpose Fund Comparative Balance Sheet 104 Comparative Statement of Revenues, Expenditures and Changes in Fund Balance 105 Debt Service Fund Comparative Balance Sheet 106 Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 107 Report on Federal Programs Report on Internal Control Over Financing Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 109 Report on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance 111 Schedule of Expenditures of Federal Awards 113 Notes to Schedule of Expenditures of Federal Awards 114 Summary Schedule of Prior Audit Findings 115 Schedule of Findings and Questioned Costs 116 00 PKF OrCONNOR DAVIES ACCOUNTANTS AND ADVISORS Independent Auditors' Report ' The Honorable Supervisor and Town Board of the Town of Mamaroneck, New York Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the discretely presented ' component unit, each major fund and the aggregate remaining fund information of the Town of Mamaroneck, New York ("Town") as of and for the year ended December 31, 2016, and the related notes to the financial statements which collectively comprise the Town's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to ' obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the ' financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Town's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, ' as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. ' Opinions ' In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the discretely presented component unit, each major fund and the aggregate remaining fund information of the Town, as of December 31, 2016, and the respective changes in financial position, thereof, and the respective budgetary comparison for the General, Town Outside Villages, Highway and Special Districts funds for the year then ended in accordance with accounting principles generally accepted in the United States of America. PKF O'CONNOR DAVIES, LLP 500 Mamaroneck Avenue, Harrison, NY 10528 1 Tel: 914.381.8900 1 Fax: 914.381.8910 I www.pkfod.com PKF O'Connor Davies, LLP is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability for the actions or inactions on the part of any other individual member firm or firms. n Emphasis of Matter 1 We draw attention to Note 2C in the notes to financial statements which disclose the effects of the Town's adoption of the provisions of Governmental Accounting Standards Board Statement No. 73 "Accounting and Financial Reporting for Pensions and Related Assets That Are Not Within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68". Our opinion is not modified with respect to this matter. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that Management's Discussion and Analysis and the schedules included under Required Supplementary Information in the accompanying table of contents be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary and Other Information pp rY Our audit for the year ended December 31, 2016 was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town's basic financial statements. The combining and individual fund financial statements and schedules and the schedule of expenditures of federal awards as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, for the year ended December 31, 2016 are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund financial statements and schedules and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements for the year ended December 31, 2016 and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the basic financial statements as a whole for the year ended December 31, 2016. , We also previously audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Govemment Auditing Standards issued by the Comptroller General of the United States, the basic financial statements of the Town as of and for the year ended December 31, 2015 (not presented herein), and have issued our report thereon dated April 4, 2016, which contained unmodified opinions on the respective financial statements of the governmental activities, the discretely presented component unit, each major fund and the aggregate remaining fund information. The combining and individual fund financial statements and schedules for the year ended ' December 31, 2015 are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relate The directly to the underlying accounting and other records used to prepare the 2015 financial statements. combining and individual fund financial statements and schedules have been subjected to the auditing procedures applied in the audit of the 2015 basic financial statements and certain additional procedures, 2 including comparing and reconciling such information directly to the underlying accounting and other records used to prepare those financial statements or to those financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the basic financial statements as a whole for the year ended December 31, 2015. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 30, 2017 on our consideration of the Town's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Town's internal control over financial reporting and compliance. PKF O'Connor Davies, LLP Harrison, New York May 30, 2017 1 t 1 1 F� �l (This page intentionally left blank) I 0 P t 1 P, Town of Mamaroneck, New York Management's Discussion and Analysis (MD&A) December 31, 2016 Introduction As management of the Town of Mamaroneck, New York ("Town"), we offer readers of the Town's financial statements this narrative overview and analysis of the financial activities of the Town for the fiscal year ended December 31, 2016. It should be read in conjunction with the basic financial statements, which immediately follow this section, to enhance understanding of the Town's financial performance. Financial Highlights Key financial highlights for fiscal year 2016 are as follows: ❖ For the year ended December 31, 2015, the Town implemented the provisions of the Governmental Accounting Standards Board ("GASB") Statement No. 68, "Accounting and Financial Reporting for Pensions". This pronouncement established new accounting and financial reporting requirements associated with the Town's participation in the cost sharing multiple employer pension plans administered by the New York State and Local Employees' Retirement System ("ERS") and the New York State and Local Police and Fire Retirement System ("PFRS"). Under the new standards, cost-sharing employers are required to report in their government -wide financial statements a net pension liability (asset), pension expense and pension -related deferred inflows and outflows of resources based on their proportionate share of the collective amounts for all of the municipalities and school districts in the plan. At December 31, 2016 the Town reported in its Statement of Net Position a liability of $8,150,406 for its proportionate share of the ERS and PFRS pension liabilities. More detailed information about the Town's pension plan reporting in accordance with the provisions of GASB Statement No. 68, including amounts reported as pension expense and deferred inflows/outflows of resources, is presented in the notes to the financial statements. ❖ On the government -wide financial statements, the assets and deferred outflows of resources of the primary government, which is reported separately from the component unit (Mamaroneck Housing Authority) for which the Town is financially accountable, exceeded its liabilities and deferred inflows of resources at the close of the most recent fiscal year by $12,627,820. Of this amount, the unrestricted net position, which is available to meet the ongoing obligations of the Town, is reported as a deficit in the amount of $12,101,505 due primarily from the required accrual in accordance with the provisions of GASB Statement No. 45 of the Town's annual Other Post -Employment Benefits Obligations Payable (OPEB) of $26,660,000. ❖ As of the close of the current fiscal year, the Town's governmental funds reported combined ending fund balances of $28,091,371, an increase of $8,501,506 from the prior year. The increase in fund balance is primarily due to $11.2 million in capital projects funding provided through the issuance of debt in October 2016, $1 million in the recording of plan assets for the Fire district service awards program as required by GASB Statement No. 73, offset by overall increase in operating expenditures across most funds of approximately $3.7 million. 4 ❖ At the end of the current fiscal year, the total fund balance for the Town -wide General Fund was $8,292,038 or 76% of total General Fund expenditures and other financing uses for 2016. The total Town -wide General Fund fund balance consists of $213,450 (Nonspendable), $887,976 (Assigned), $125,000 (Restricted) and $7,065,612 (Unassigned). Total fund balance for the Town Outside Villages Fund was $4,163,929 or 36% of total fund expenditures and other financing uses for 2016. Total fund balance for Highway Fund and Special Districts Funds are $1,243,777 and $4,926,671, respectively or 24% and 62%, respectively, of total fund expenditures and other financing uses for 2016. The Town adopted a formal fund balance policy and surplus recovery plan on March 20, 2013 which prescribes that a minimum of 15% to 30% of the subsequent year's budgeted appropriations be retained. The percentages at December 31, 2016, in most cases, are within the range of or exceed the surplus levels that are consistent with Town's policy. ❖ During the year ended December 31, 2016; the Town retired $1,745,000 of long term general obligation debt and issued $11,175,845 of new long term general obligation debt in the form of serial bonds. In addition, the Town redeemed $585,000 short term capital debt in the form of bond anticipation notes. Overall, long-term debt obligations of the Town increased by $9,430,845 to $32,860,845 for the period ending December 31, 2016. Overview of Financial Statements This discussion and analysis is intended to serve as an introduction to the Town's basic financial statements. The basic financial statements include three components: 1) government - wide financial statements, 2) fund financial statements and 3) notes to financial statements. This report also includes other supplementary information as listed in the table of contents. Government -Wide Financial Statements The government -wide financial statements are designed to provide the readers with a broad overview of the Town's finances in a manner similar to a private -sector business. The Town of Mamaroneck Housing Authority is a legally separate component unit of the primary government ("Town") for which the Town is financially accountable. The reader may refer to the component unit's separately issued financial statements for additional information. The statement of net position presents information on all of the Town's assets and deferred outflows of resources and liabilities and deferred inflows of resources, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator as to whether the financial position of the Town is improving or deteriorating. The statement of activities presents information reflecting how the Town's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will result in cash flows in future fiscal periods (for example, uncollected taxes and earned but unused vacation leave). The government -wide financial statements distinguish functions of the Town that are principally supported by taxes and intergovernmental revenues (governmental activities). The govern- mental activities of the Town include general government support, public safety, health, 5 transportation, economic opportunity and development, culture and recreation, home and community services and interest. The government -wide financial statements can be found immediately following this discussion and analysis. Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Government resources are allocated ' to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The Town, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance -related ' and legal requirements. All of the funds of the Town can be divided into two categories: governmental funds and fiduciary funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on near- term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements. ' Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to Sfacilitate this comparison between governmental funds and governmental activities. The Town maintains fourteen individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, Town Outside Villages Fund, Highway Fund, Special Districts Fund (Fire, Street Lighting, Ambulance, Refuse and Garbage, Sewer and Water Districts), Section 8 Housing Assistance Fund and Capital Projects Fund, which are considered to be major funds. Data for the other three non -major governmental funds (Tri -Municipal Cable T.V., Special Purpose and Debt Service Funds) are combined into a single aggregated presentation. Individual fund data for each of these non - major governmental funds is provided in the form of combining statements elsewhere in this report. The Town adopts an annual appropriation budget for its General Fund, Town Outside Villages Fund, Highway Fund, and Special Districts Fund, which are major funds. A budgetary comparison statement has been provided for these funds within the basic financial statements tto demonstrate compliance with the respective budgets. Annual budgets are also adopted for the Tri -Municipal Cable T.V. Fund and the Debt Service Fund which are non -major funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government -wide financial statements because the resources of those funds are not available to support the Town's programs. The ' Town previously maintained two fiduciary funds; an Agency Fund and a Pension Trust Fund. Resources are held in the Agency Fund by the Town purely in a custodial capacity. The activity in the Agency Fund is limited to the receipt, temporary investment, and remittance of resources to the appropriate individuals, organizations or governments. The Pension Trust Fund however is no longer used since the Town, for the year ended in December 31, 2016, implemented the requirements of GASB Statement No. 73, "Accounting and Financial Reporting for Pensions and Related Assets That Are Not Within the Scope of GASB Statement No. 68". Refer to Note 2C in the Financial Statements for further details on the change in accounting and financial reporting for the activity of the Service Awards Pension Program for volunteer firefighters. The financial statements for the governmental and fiduciary funds can be found in the basic financial statements section of this report. Notes to the Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. The notes to the financial statements are located following the basic financial statements section of this report. Government -wide Financial Analysis As noted earlier, net assets may serve over time as a useful indicator of the Town's financial position. In the case of the Town, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $12,627,820 at the close of the current fiscal year. Current Assets Capital Assets, net Total Assets Deferred Outflows of Resources Current Liabilities Long-term Liabilities Total Liabilities Deferred Inflows of Resources NET POSITION Net investment in capital assets Restricted Unrestricted Net Position December 31, 2016 2015 $ 85,143, 965 $ 76, 824, 898 43, 822, 905 39, 650, 519 128, 966, 870 116,475,417 9,746,628 2,196, 326 56, 014, 577 56, 885, 595 68, 309, 208 48, 054, 376 124, 323, 785 104, 939, 971 1,761,893 17,142,172 7,587,153 (12,101, 505) 17,115, 975 5,781,631 (9,165, 834) Total Net Position $ 12,627,820 $ 13,731,772 1 i Cl C !1 r hl C� H_ 11 �4 t 1 Ii i� Net Investme nt in Capital Assets 136% Net Position Distribution December 31, 2016 Unrestricted Net Assets -95% sstricted Net Assets 59% Net investment in capital assets, less any outstanding debt used to acquire those assets of $17,142,172, accounts for 136% of the total net position. The Town uses these assets to provide services to citizens. Consequently, these assets cannot be used for future spending. Although the Town's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since capital assets cannot be used to liquidate these liabilities. Approximately 59% of the Town's net position is restricted for various purposes (debt service, pension benefits, special revenue funds and trusts). The restricted net position of $7,587,153 represents resources that are subject to external restrictions on how they may be used. The restrictions are as follows: Future Capital Projects Debt Service Pension Benefits Special Districts: Water Sewer Street Lighting Refuse and Garbage Section 8 Housing Assistance Tri -Municipal Cable TV Trusts December 31, 2016 2015 $ 125,000 $ 933,413 1,051,225 2,415,482 232,770 42,256 99,891 712,378 1,738,396 236,342 760,410 2,018,319 213,336 12,367 113,231 711,685 1,744,031 208,252 Total $ 7,587,153 $ 5,781,631 The remaining balance of net position, representing unrestricted net assets of ($12,101,505) is reported as a deficit as a result of having long-term commitments including compensated absences and other post employment benefit obligations that are greater than currently available resources. Payments of these liabilities will be budgeted in the year that actual payment will be made. At the end of the current fiscal year, the Town is able to report positive net position balances for the government as a whole. Change in Net Position Primary Government REVENUES Program Revenues Charges for Services Operating Grants and Contributions Capital Grants and Contributions General Revenues Real Property Taxes Other Tax Items Non -Property Taxes Unrestricted Use of Money and Property Sale of property and compensation for loss Unrestricted State Aid Miscellaneous Insurance Recoveries Total Revenues EXPENSES Program Expenses General Government Support Public Safety Health Transportation Economic Opportunity and Development Culture and Recreation Home and Community Services Interest Total Expenses Change in Net Position Net Position - Beginning, as reported Cumulative Effect of Change in Accounting Principle Net Position - Beginning, as restated Net Position Ending Year Ended December 31, 2016 2015 $ 8,572,342 6,939,865 341,127 23,708,098 1,000,533 1,748,807 27,642 158,808 1,878,775 29,790 2,047 44,407,834 7,886,168 14,474,164 2,240,164 5,921,176 6,455,362 5,290,919 3,546,456 712,909 46, 527, 318 (2,119,484) 13,731,772 1,015,532 14,747,304 $ 12,627,820 $ 7,542,287 7,322,015 295,595 23, 636, 365 647,383 1,727,220 52,238 21,912 1,764,713 124,602 75,124 43,209,454 6,788,325 13,395,096 2,125,316 5,733,626 6,956,846 4,920,028 3,162, 007 688,259 43, 769, 503 (560, 049) 13,743,779 548,042 14,291,821 $ 13,731,772 t H D H_ rI G 11 'q 1 1 1 1 l 1 1 1 t 1 1 1 1 1 Sources of Revenue for Fiscal Year 2016 Governmental Activities Other Tax Items & Misc Non -Property 2% Taxes 4% Real Property Taxes 53% Public Safety 31% Home and Community Services 7% Unrestricted State Aid 4% Expenses for Fiscal Year 2016 Governmental Activities Program Revenues 37% Interest 1 % Health Culture and Recreation 11% General Government Support 17% Economic Opportunity and Transportation Development 13% 15% Governmental activities decreased the Town's net position by $2,119,484 for the fiscal year ended December 31, 2016. Revenues for the year ended December 31, 2016, from governmental activities totaled $44,407,834. Real Property Taxes of $23,708,098 represent the largest revenue source (53%). Governmental activities expenses of the Town totaled $46,527,318. The largest components of these expenses are in the areas of Public Safety (31%), General Government Support (17%), Economic Opportunity & Development (15%), Transportation (13%), Culture and Recreation (11 %) and Home and Community Services (7%). 10 HI Financial Analysis of the Town's Funds I As noted earlier, the Town uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. I Fund Balance Reporting Nonsoendable — consists of assets that are inherently nonspendable in the current period either because of their form or because they must be maintained intact, including prepaid items, inventories, long-term portions of loans receivable, financial assets held for resale and principal of endowments. Restricted — consists of amounts that are subject to externally enforceable legal purpose restrictions imposed by creditors, grantors, contributors, or laws and regulations of other governments; or through constitutional provisions or enabling legislation. Committed — consists of amounts that are subject to a purpose constraint imposed by a formal action of the government's highest level of decision-making authority before the end of the fiscal year, and that require the same level of formal action to remove the constraint. Assigned — consists of amounts that are subject to a purpose constraint that represents an intended use established by the government's highest level of decision-making authority, or by their designated body or official. The purpose of the assignment must be narrower than the purpose of the General Fund, and in funds other than the General Fund, assigned fund balance represents the residual amount of fund balance. Unassigned — represents the residual classification for the government's General Fund, and could report a surplus or deficit. In funds other than the General Fund, the unassigned classification should be used only to report a deficit balance resulting from overspending for specific purposes for which amounts had been restricted, committed, or assigned. These changes were made to reflect spending constraints on resources, rather than availability for appropriations and to bring greater clarity and consistency to fund balance reporting. This pronouncement should result in an improvement in the usefulness of fund balance information. Governmental Funds The focus of the Town's governmental funds is to provide information on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the Town's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, the Town's governmental funds reported combined ending fund balances of $28,091,371, an increase of $8,501,506 compared to last years ending balance of $19,589,865. The nonspendable fund balance component of $945,840 consists of amounts representing prepaid expenditures. Prepaid expenditures have been established primarily to account for a portion of the New York state retirement and general liability insurance payments made in advance. Fund balance of $8,034,457 is restricted for special purpose trusts, pension benefits, special revenue funds, capital projects and debt service. The assigned fund balance classification aggregates $12,045,462, consisting primarily of amounts designated to balance the fiscal 2017 budget ($854,022 in the General Fund, $288,990 in the Town Outside Villages Fund, $40,600 in the Highway Fund, $27,785 in the Special Districts Funds, $155,950 !' in the Debt Service Fund and $350,000 in the Tri -Municipal Cable TV fund) and amounts 11 1 available to be used at the Town's discretion in funds other than the General Fund ($3,460,157 in the Town Outside Villages Fund, $1,067,878 in the Highway Fund, $3,637,044 in the Special Districts Funds, $712,378 in the Section 8 Housing Assistance Fund). The remaining fund balance of $7,065,612 is unassigned and represents the remaining positive fund balance in the General Fund. The General Fund is the primary operating fund of the Town. At the end of the current fiscal year, unassigned fund balance of the General Fund was $7,065,612, representing 85% of the total General Fund balance of $8,292,038. This is an increase over the prior year, when the total fund balance was $7,625,093. All categories of actual revenues other than Real Property Taxes have exceeded 2016 budget estimates. Other Tax Items, Departmental Income, State Aid which represents mortgage tax revenues generated the largest positive budget variances contributing to a highly favorable increase in fund balance. Two useful measures of liquidity are the percentage of unassigned fund balance to total expenditures and total fund balance to total expenditures. As a result of the increases in revenues, at the end of the current fiscal year, the General Fund showed a 65% unassigned fund balance as compared to total expenditures and other financing uses. Actual expenditures and other financing uses were approximately $1,200 greater than the amounts estimated to be expended in the 2016 operating budget. This very small negative expenditure variance along with a strengthened revenue stream resulted in a $666,945 increase in total fund balance. The Town Outside Villages Fund's total fund balance at the end of the fiscal year was $4,163,929, an increase of $436,429 from the previous fiscal year. This primarily resulted from building permit fees and sales tax distribution revenue being approximately $550,000 greater than the conservatively estimated final budget. The Highway Fund's total fund balance at the end of the current fiscal year was $1,243,777, an increase of $36,681 from the previous year. Approximately $103,000 of State Assistance was received in 2016, a decrease of approximately $40,000 from the prior year. The Special Districts Fund's total fund balance at the end of the current fiscal year was $4,926,671, an increase of $1,457,698 from the previous year. The increase is primarily the result of a Cumulative Effect of Change in Accounting Principle in the Fire District resulting in an increase to Restricted Fund Balance in the amount of $1,015,532 restricted for the Length of Service Awards Program (LOSAP) pensions, an increase in Water District revenues of approximately $400,000 compared to 2015 and in increase in Sewer District revenues of approximately $30,000 compared to 2015. Positive expenditure budget variances in the Ambulance, Sewer and Water Districts attributable to conservative expenditure budget estimates also contributed to an increase in fund balance at fiscal year ended 2016. The Capital Projects Fund reflects a fund balance of $5,844,427 at the end of the current fiscal year, an increase of $5,707,602 from the previous year. $11,175,845 in serial bonds were issued in 2016 providing the necessary funding for capital projects authorized. Capital Assets The Town's investment in capital assets for its governmental activities as of December 31, 2016, amounted to $43,822,905 (net of accumulated depreciation). This investment in capital assets includes land, buildings and improvements, machinery and equipment, infrastructure and construction -in -progress. 12 Capital Assets (Net of Accumulated Depreciation) 2016 2015 Land $ 4,031,660 $ 4,031,660 Buildings and Improvements 16,984,281 13,980,799 Machinery and Equipment 3,950,094 3,850,133 Infrastructure 14,420,381 13,828,698 Construction -in -Progress 4,436,489 3,959,229 $ 43, 822, 905 $ 39, 650, 519 Additional information on the Town's capital assets can be found in Note 3 of this report. Long -Term Debt & Short -Term Capital Borrowings At the end of the current fiscal year, the Town had total bonded debt outstanding of $32,860,845. As required by New York State Law, all bonds issued by the Town are general obligation bonds, backed by the full faith and credit of the Town. During the 2016 fiscal year, the Town paid $1,745,000 in principal on outstanding long-term obligations, issued $11,175,845 in long-term obligations and redeemed $585,000 in short-term Bond Anticipation Notes, for various capital projects. Additional information on the Town's long-term debt and short-term capital borrowings can be found in Note 3 of this report. Requests for Information This financial report is designed to provide a general overview of the Town's finances for all those with an interest in the government's finances. Questions concerning any of the information provided in this report or request for additional financial information should be addressed to Stephen Altieri - Town Administrator or Anthony Siligato — Town Comptroller, Town of Mamaroneck, 740 W. Boston Post Road, Mamaroneck, New York 10543. 13 [l IJ fl r 0 e ITown of Mamaroneck, New York Statement of Net Position December 31, 2016 Component Unit Mamaroneck Governmental Housing Activities Authority L ASSETS Cash and equivalents $ 31,434,526 $ 557,211 Investments 1,051,225 50,169 Receivables 50,475,530 Taxes, net Accounts 574,902 - Due from other governments 629,599 - State and Federal aid 32,343 - 25,467 Rents Interest 127 Prepaid expenses 945,840 - Restricted assets 187,910 Capital assets 8,468,149 - Not being depreciated Being depreciated, net 35,354,756 3,846,846 Total Assets 128,966,870 4,667,730 DEFERRED OUTFLOWS OF RESOURCES 9,746,628 16,071 LIABILITIES 1,291,394 8,048 ' Accounts payable 95,568 Accrued liabilities - 64,045 Tenant deposits payable 54 - ' Due to school districts ,306,843 9,671 Due to other governments 379 Overpayments 52,763 - Unearned revenues 257,959 14,697 Accrued interest payable Non -current liabilities 2,398,145 270,000 Due within one year 65,911,063 1,945,812 Due in more than one year Total Liabilities 124,323,785 2,302,602 DEFERRED INFLOWS OF RESOURCES 1,761,893 - NET POSITION Net investment in capital assets 17,142,172 1,875,435 Restricted for 125,000 Future Capital Projects 933,413 - Debt service 1,051,225 Pension benefits = Special districts 2,415,482 Water 232,770 - Sewer Street lighting 42,256 - ' Refuse and garbage 99,891 712,378 Section 8 housing assistance 1,738,396 Tri-Municipal Cable TV 236,342 Trusts Unrestricted (12,101,505) 505,764 Total Net Position $ 12,627,820 $ 2,381,199 The notes to the financial statements are an integral part of this stOrn ent. Town of Mamaroneck, New York I Statement of Activities Year Ended December 31, 2016 Program Revenues Operating Charges for Grants and Capital Grants and Functions/Programs Expenses Services Contributions Contributions Governmental activities General government support $ 7,886,168 $ 2,187,138 $ 13,184 $ - Public safety 14,474,164 354,950 32,483 (46) Health 2,240,164 940,549 - - Transportation 5,921,176 1,081,271 104,912 168,168 Economic opportunity and development 6,455,362 - 6,371,314 - Culture and recreation 5,290,919 2,701,103 2,957 - Home and community services 3,546,456 1,307,331 415,015 - Interest 712,909 - - 173,005 Total Governmental Activities $ 46,527,318 $ 8,572,342 $ 6,939,865 $ 341,127 Component unit - Mamaroneck Housing Authority $ 884,366 $ 864,786 $ - $$-- General revenues Real property taxes Other tax items Payment in lieu of taxes Interest and penalties on real property taxes Utilities gross receipts taxes Non -property taxes Non -property tax distribution from County Unrestricted use of money and property Sale of property and compensation for loss Unrestricted State aid Miscellaneous Insurance recoveries Total General Revenues Change in Net Position Net Position - Beginning, as reported Cumulative Effect of Change in Accounting Principle Net Position - Beginning, as restated 1 Net Position - Ending this The notes to the financial statements are an integral part of statement. 15 Net (Expense) Revenues and Changes in Net Position (19,580) Component Unit - Mamaroneck Governmental Housing Activities Authority $ (5,685,846) $ - (14,086,777) - (1,299,615) - (4,566,825) - (84,048) - (2,586,859) - (1,824,110) - (539,904) - (30,673,984) - - (19,580) 23,708,098 - 1,264 - 984,323 - 14,946 - 1,748,807 - 27,642 2,413 158,808 - 1,878,775 - 29,790 26,711 2,047 - 28,554,500 29,124 (2,119,484) 9,544 13,731,772 2,371,655 1,015,532 - 14,747,304 2,371,655 $ 12,627,820 $ 2,381,199 16 Town of Mamaroneck, New York Balance Sheet Governmental Funds December 31, 2016 ASSETS Cash and equivalents Investments Taxes receivable, net Other receivables Accounts Due from other governments State and Federal aid Due from other funds Prepaid expenditures Total Assets LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities Accounts payable Accrued liabilities Due to school districts Due to other funds Due to other governments Overpayments Unearned revenues Total Liabilities Deferred inflows of resources Deferred tax revenues Housing assistance payments received in advance Total Deferred Inflows of Resources Total Liabilities and Deferred Inflows of Resources Fund balances 11 55, 394, 667 195,780 100,948 134,699 Nonspendable 213,450 388,973 132,800 210,617 Restricted Town Outside - Special 1,051,225 General Villages Highway Districts - 3,664,829 Unassigned $ 12,465,669 $ 3,496,158 $ 1,153,072 $ 3,674,177 Total Fund Balances 8,292,038 - - - 1,051,225 50,475,530 - - - $ 63,686,705 $ 4,359,709 $ 1,344,725 $ 5,061,370 323,148 15,650 472 3,729 8,621 458,928 45,472 116,578 28,658 - - 171,629 - 12,909 5,044 532,056 474,578 58,853 125,351 213,450 388,973 132,800 210,617 $ 63, 686, 705 $ 4,359,709 $ 1,344,725 $ 5,061,370 $ 226,599 $ 189,418 $ 85,835 $ 68;235 30,616 - 4,453 60,499 54, 306, 843 5,625 - 6,362 - 999 - 5,965 10 - 9,661 - 379 - - - 1,753 - - - 54, 571, 825 195,780 100,948 134,699 822,842 - - - t 822,842 - 55, 394, 667 195,780 100,948 134,699 Nonspendable 213,450 388,973 132,800 210,617 Restricted 125,000 - - 1,051,225 Assigned 887,976 3,774,956 1,110, 977 3,664,829 Unassigned 7,065,612 - - - Total Fund Balances 8,292,038 4,163,929 1,243,777 4,926,671 Total Liabilities, Deferred Inflows of Resources and Fund Balances $ 63,686,705 $ 4,359,709 $ 1,344,725 $ 5,061,370 The notes to the financial statements are an integral part of this statement. 1 n- 17 1 1 1 I 1 1 1 1 1 1 I 1 1 1 1 1 1 Section 8 Total Housing Capital Non -Major Governmental Assistance Projects Governmental Funds $ 1,385,885 $ 6,575,635 $ 2,683,930 $ 31, 434, 526 - 1,051,225 50, 475, 530 1,707 230,196 574,902 629,599 3,685 - - 32,343 - 1,200 1,445 192,227 3,685 2,907 231,641 1,429,071 - 945,840 $ 1,389,570 $ 6,578,542 $ 2,915,571 $ 85, 336,192 $ - $ 721,307 $ - $ 1,291,394 95,568 54, 306, 843 164,140 1,716 7,420 192,227 - - 9,671 _ - 379 39,918 11,092 - 52,763 204,058 734,115 7,420 55,948,845 473,134 473,134 822,842 _ - 473,134 1,295,976 677,192 734,115 7,420 57,244, 821 _ _ - 945,840 5,844,427 1,013,805 8,034,457 712,378 - 1,894,346 12, 045, 462 - 7,065,612 712,378 5,844,427 2,908,151 28,091,371 $ 1,389,570 $ 6,578,542 $ 2,915,571 $ 85, 336,192 18 F 7 1 t 0 0 0 (This page intentionally left blank) i �I 1 1 DI ITown of Mamaroneck, New York a Reconciliation of Governmental Funds Balance Sheet to the Government -Wide Statement of Net Position December 31, 2016 1 Fund Balances - Total Governmental Funds $ 28,091,371 Amounts Reported for Governmental Activities in the Statement of Net Position are Different Because Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. 43,822,905 Governmental funds do not report the effect of losses on refunding bonds and assets or liabilities related to net pension assets (liabilities) whereas these amounts are deferred and amortized in the statement of activities. Deferred amounts on net pension assets (liabilities) 8,427,938 Deferred amounts on refunding bonds 29,931 8,457,869 Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. Real property taxes 822,842 Long-term liabilities that are not due and payable in the current period are not reported in the funds. Accrued interest payable (257,959) Bonds payable (32,935,452) Installment purchase debt payable (87,902) Compensated absences (475,448) Net pension liability (8,150,406) Other post employment benefit obligations payable (26,660,000) (68,567,167) Net Position of Governmental Activities $ 12,627,820 The notes to the financial statements are an integral part of this statement. 1 19 Town of Mamaroneck, New York Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds Year Ended December 31, 2016 The notes to the financial statements are an integral part of this statement20 Town Outside Special General Villages Highway Districts REVENUES Real property taxes $ 3,643,083 $ 9,112,943 $ 4,583,828 $ 6,103,629 Other tax items 1,000,533 - - - Non -property taxes - 1,748,807 - - Departmental income 3,597,718 202,341 31,727 2,110,567 Intergovernmental charges - - 381,614 112,763 Use of money and property 313,684 - 140 33,512 Licenses and permits 72,710 822,790 - - Fines and forfeitures 320,723 9,035 - - Sale of property and compensation for loss 158,808 - 39,082 14,679 State aid 2,273,584 2,500 102,772 - Federal aid 77,003 2,000 - - Miscellaneous 68,647 48,410 576 70,843 Total Revenues 11,526,493 11,948,826 5,139,739 8,445,993 EXPENDITURES Current General government support 4,040,191 514,234 - - Public safety - 5,585,351 1,892,948 Health 373,063 56,100 - 1,118,290 Transportation 135,000 9,977 2,809,225 141,536 Economic opportunity and development 452,103 - - - Culture and recreation 2,395,766 1,296,332 - Home and community services 433,957 192,417 - 2,159,489 Employee benefits 1,979,948 3,643,360 1,339,366 1,524,901 Debt service Principal - - - 29,300 Interest - - 6,384 Capital outlay - - - - Total Expenditures 9,810,028 11,297,771 4,148,591 6,872,848 Excess (Deficiency) of Revenues Over Expenditures 1,716,465 651,055 991,148 1,573,145 OTHER FINANCING SOURCES (USES) Bond issued - - - - Insurance recoveries - 2,047 Transfers in 59,000 119,658 Transfers out (1,108,520) (336,331) (954,467) (1,130,979) Total Other Financing Sources (Uses) (1,049,520) (214,626) (954,467) (1,130,979) Net Change in Fund Balances 666,945 436,429 36,681 442,166 FUND BALANCES Beginning of Year, as reported 7,625,093 3,727,500 1,207,096 3,468,973 Cumulative Effect of Change in Accounting Principle - - - 1,015,532 Beginning of Year, as restated 7,625,093 3,727,500 1,207,096 4,484,505 End of Year $ 8,292,038 $ 4,163,929 $ 1,243,777 $ 4,926,671 The notes to the financial statements are an integral part of this statement20 Section 8 11,175,845 - Total Housing Capital Non -Major Governmental Assistance Projects Governmental Funds (1200) $ $ _ $ $ 23,443,483 12,237,118 2,291,566 _ 1,000,533 693 _ 1,748,807 7,485,974 1,021,965 6,964,318 711,685 _ 494,377 1,513 163,549 512,398 _ 895,500 _ 329,758 _ _ 212,569 - (46) _ 2,378,810 6,203,198 - - 6,282,201 41,426 168,168 51,413 449,483 6,246,137 168,122 1,236,927 44,712,237 _ _ 908,976 5,463,401 _ _ 7,478,299 _ _ 1,547,453 - _ 3,095,738 6,244,244 - - 6,696,347 - - 3,692,098 _ 3,833 2,789,696 _ 8,487,575 1,745,000 1,774,300 _ 675,226 681,610 _ 6,697,638 - 6,697,638 6,244,244 6,697,638 3,333,035 48,404,155 1,893 (6,529,516) (2,096,108) (3,691,918) _ 1,015,532 711,685 136,825 2,712,693 20,605,397 $ 712,378 $ 5,844,427 $ 2,908,151 $ 28,091,371 21 11,175,845 - 11,175,845 _ _ 2,047 1,061,273 2,420,224 3,660,155 (1200) _ (128,658) (3,660,155) (1,200) 12,237,118 2,291,566 11,177,892 693 5,707,602 195,458 7,485,974 711,685 136,825 2,712,693 19,589,865 _ 1,015,532 711,685 136,825 2,712,693 20,605,397 $ 712,378 $ 5,844,427 $ 2,908,151 $ 28,091,371 21 (This page intentionally left blank) Change in Net Position of Governmental Activities $ (2,119,484) The notes to the financial statements are an integral part of this statement. 1 22 Town of Mamaroneck, New York Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities Year Ended December 31, 2016 Amounts Reported for Governmental Activities in the Statement of Activities are Different Because Net Change in Fund Balances - Total Governmental Funds $ 7,485,974 Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. 6,307, 303 Capital outlay expenditures (2,134,9911 7) Depreciation expense 4,172,386 Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. 264,615 Real property taxes Bond and installment purchase debt issued provides current financial resources to funds, but issuing debt increases long-term liabilities in the statement governmental of net position. Repayment of long-term debt principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement I of net position. (11,175,845) Bondsissued B Principal paid on installment purchase debt 29,300 Principal paid on bonds 1,7,000 17,871 17 Amortization of loss on refunding bonds and issuance premium (9,383,674) Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. (49,170) Accrued interest Compensated absences 21,458 (671,073) Pension assets (obligations) Other post employment benefit obligations (3,960,000) (4,658,785) Change in Net Position of Governmental Activities $ (2,119,484) The notes to the financial statements are an integral part of this statement. 1 22 Town of Mamaroneck,New York Statement of Revenues,Expenditures and Changes in Fund Balances-Budget and Actual General,Town Outside Villages,Highway and Special Districts Funds Year Ended December 31,2016 General Fund Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) REVENUES _ Real property taxes $ 3,847,133 $ 3,847,133 $ 3,643,083 $ (204,050) Other tax items 605,000 605,000 1,000,533 395,533 Non-property taxes - - - - Departmental income 3,396,434 3,396.434 3,597,718 201,284 Intergovernmental charges - - - Use of money and property 263,000 263,000 313,684 50,684 Licenses and permits 35,500 35,500 72,710 37,210 Fines and forfeitures 270,000 270,000 320,723 50,723 Sale of property and compensation for loss - - 158,808 158,808 State aid 1,573,725 1,578,125 2,273,584 695,459 Federal aid 66,100 66,100 77,003 10,903 Miscellaneous 36,700 36,700 68,647 31,947 Total Revenues 10,093,592 10,097,992 11,526,493 1,428,501 EXPENDITURES Current General government support 3,872,077 3,876,477 4,040,191 (163,714) Public safety - - - - Health 350,000 350,000 373,063 (23,063) Transportation 140,360 140,360 135,000 5,360 Economic opportunity and development 500,760 500,760 452,103 48,657 Culture and recreation 2,473,359 2,473,509 2,395,766 77,743 Home and community services 472,044 480,144 433,957 46,187 Employee benefits 1,968,207 1,968,207 1,979,948 (11,741) Debt service - Pnncipal - - - - Interest 19,350 19,350 - 19,350 Total Expenditures 9,796,157 9,808,807 9,810,028 (1,221) Excess of Revenues Over Expenditures 297,435 289,185 1,716,465 1,427,280 OTHER FINANCING SOURCES(USES) Insurance recoveries - - - - Transfers in 50,000 59,000 59,000 - Transfers out (936,612) (1,108,520) (1,108,520) - Total Other Financing Uses (886,612) (1,049,520) (1,049,520) - Net Change in Fund Balances (589,177) (760,335) 666,945 1,427,280 FUND BALANCES Beginning of Year,as reported 589,177 760,335 7,625,093 6,864,758 Cumulative Effect of Change in Accounting Principle - - - - Beginning of year,as restated 589,177 760,335 7,625,093 6,864,758 End of Year $ - $ - $ 8,292,038 $ 8,292,038 23 Town Outside Villages Fund Highway Fund Variance with Variance with Final Budget Final Budget Original Final Positive Original Final Positive Budget Budget Actual (Negative) Budget Budget Actual (Negative) $ 9,146,718 $ 9,146,718 $ 9,112,943 $ (33,775) $ 4,593,786 $ 4,593,786 $ 4,583,828 $ (9,958) 1,600,000 1,600,000 1,748,807 148,807 - - - - 156,000 156,000 202,341 46,341 20,000 20,000 31,727 11,727 - - - - 495,000 495,000 381,614 (113,386) 100 100 140 40 420,000 420,000 822,790 402,790 - - - - 7,000 7,000 9,035 2,035 - - - - - - - - 22,500 22,500 39,082 16,582 - - 2,500 2,500 85,000 85,000 102,772 17,772 1,200 1,200 2.000 800 - - - - 3,400 3,400 48,410 45,010 - - 576 576 I11,334,318 11,334,318 11,948,826 614,508 5,216,386 5,216,386 5,139,739 (76,647) 453,600 481,130 514,234 (33,104) - - - - 5,624,350 5,628,349 5,585,351 42,998 - - - - 56,100 56,100 56,100 - - - - - 19,150 19,150 9,977 9,173 2,989,289 2,994,146 2,809,225 184,921 1,296,476 1,296,476 1,296,332 144 - - - - 229,804 229,805 192,417 37,388 - - - - 3,619,696 3,619,696 3,643,360 (23,664) 1,305,925 1,305,925 1,339,366 (33,441) 1,150 1,150 - 1,150 - - - - 11,300,326 11,331,856 11,297,771 34,085 4,295,214 4,300,071 4,148,591 151,480 33,992 2,462 651,055 648,593 921,172 916,315 991,148 74,833 - 2,047 2,047 - - - - 119,000 119,000 119,658 658 - - - - (265,361) (336,331) (336,331) - (956,172) (966,167) (954,467) 11,700 (146,361) (217,331) (214,626) 2,705 (956,172) (966,167) (954,467) 11,700 (112,369) (214,869) 436,429 651,298 (35,000) (49,852) 36,681 86,533 112,369 214.869 3.727,500 3,512,631 35,000 49,852 1,207,096 1,157,244 112,369 214,869 3,727,500 3,512,631 35,000 49,852 1,207,096 1,157,244 $ $ - $ 4,163,929 $ 4,163,929 $ - $ - $ 1,243,777 $ 1,243,777 24 Town of Mamaroneck, New York Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual (Continued) General, Town Outside Villages, Highway and Special Districts Funds Year Ended December 31. 2016 EXPENDITURES Current General government support Public safety 1,869,994 Special Districts Fund 1,892,948 (22,954) Health 1,181,537 1,152,054 Variance with 33,764 Transportation 102,909 114,017 Final Budget (27,519) Original Final - 437,608 Positive 3,031,365 Budget Budget Actual (Negative) REVENUES Culture and recreation - - - Real property taxes $ 6,125,545 $ 6,125,545 $ 6,103,629 $ (21,916) Other tax items _ _ _ _ Non -property taxes - _ _ _ Departmental income 1,323,522 1,323,522 2,110,567 787,045 Intergovernmental charges 113,000 113,000 112,763 (237) Use of money and property 1,000 1,000 33,512 32,512 Licenses and permits - - - - Fines and forfeitures - - - - Sale of property and compensation for loss - - 14,679 14,679 State aid - - - - Federal aid - - - - Miscellaneous - - 70,843 70,843 Total Revenues 7,563,067 7,563,067 8,445,993 882,926 EXPENDITURES Current General government support Public safety 1,869,994 1,869,994 1,892,948 (22,954) Health 1,181,537 1,152,054 1,118,290 33,764 Transportation 102,909 114,017 141,536 (27,519) Economic opportunity and Beginning of Year, as reported - 437,608 3,468,973 3,031,365 development - - - - Culture and recreation - - - - Home and community services 2,179,999 2,194,999 2,159,489 35,510 Employee benefits 1,513,497 1,513,497 1,524,901 (11,404) Debt service Principal - 29,300 29,300 Interest 6,201 6,384 6,384 - Total Expenditures 6,854,137 6,880,245 6,872,848 7,397 Excess of Revenues Over Expenditures 708,930 682,822 1,573,145 890,323 OTHER FINANCING SOURCES (USES) Insurance recoveries Transfers in Transfers out (708,930) (1,120,430) (1,130,979) (10,549) Total Other Financing Uses (708,930) (1,120,430) (1,130,979) (10,549) Net Change in Fund Balances - (437,608) 442,166 879,774 FUND BALANCES Beginning of Year, as reported - 437,608 3,468,973 3,031,365 Cumulative Effect of Change in Accounting Principle - - 1,015,532 1,015,532 Beginning of year, as restated - 437,608 4,484,505 4,046,897 End of Year $ $ - $ 4,926,671 $ 4,926,671 The notes to the financial statements are an integral part of this statemer�5 Town of Mamaroneck, New York Statement of Assets and Liabilities Fiduciary Fund December 31, 2016 Agency ASSETS $ 594,569 Cash and equivalents LIABILITIES 38,713 Accounts payable 3,029 Employee payroll deductions 552,827 Deposits Total Liabilities $ 594,569 The notes to financial statements are an integral part of this statement. 26 Town of Mamaroneck, New York Statement of Changes in Net Position Fiduciary Funds - Pension Trust Fund - Fire Service Awards Program Year Ended December 31, 2016 1 ADDITIONS $ - DEDUCTIONS - Change in Net Position - NET POSITION Beginning of Year, as reported 1,015,532 Cumulative Effect of Change in Accounting Principle (1,015,532) Beginning of Year, as restated End of Year $ - The notes to the financial statements are an integral part of this statement. I 27 Town of Mamaroneck, New York Notes to Financial Statements December 31. 2016 Note 1 - Summary of Significant Accounting Policies The Town of Mamaroneck, New York ("Town") was established in 1661 and operates in accordance with Town Law and the various other applicable laws of the State of New York. The Town Board is the legislative body responsible for overall operation. The Town Administrator serves as the chief executive officer and the Town Comptroller serves as the chief financial officer. The Town provides the following services to its residents: public safety. health, transportation, economic opportunity and development, culture and recreation, home and community services and general and administrative support. The accounting policies of the Town conform to generally accepted accounting principles as applicable to governmental units and the Uniform System of Accounts as prescribed by the State of New York. The Governmental Accounting Standards Board ("GASB') is the accepted standard setting body for establishing governmental accounting and financial reporting principles The following is a summary of the Town's more significant accounting policies. A. Financial Reporting Entity The financial reporting entity consists of a) the primary government, which is the Town, b) organizations for which the Town is financially accountable and c) other organizations for which the nature and significance of their relationship with the Town are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete as set forth by GASB. In evaluating how to define the Town, for financial reporting purposes, management has considered all potential component units. The decision to include a potential component unit in the Town's reporting entity was made by applying the criteria set forth by GASB, including legal standing, fiscal dependency and financial accountability. Based upon the application of these criteria, the following individual component unit is included in the Town's reporting entity because of its operational and financial relationship with the Town. The Mamaroneck Housing Authority ("Housing Authority") was organized in July 1992 as a municipal housing authority created and established under the Public Housing Law of the State of New York to provide affordable housing. The members of the Housing Authority's Board are appointed by the Town Board and, therefore, the Town is considered able to impose its will on the Housing Authority. Bonds issued by the Housing Authority are guaranteed by the Town. Since the Housing Authority does not provide services entirely or almost entirely to the Town, the financial statements of the Housing Authority have been reflected as a discretely presented component unit. Complete financial statements of the component unit can be obtained from its administrative office at the address indicated below. Town of Mamaroneck Housing Authority 740 West Boston Post Road Mamaroneck. New York 10543 B. Government-Wide Financial Statements The government-wide financial statements (i.e. the Statement of Net Position and the Statement of Activities) report information on all non-fiduciary activities of the primary government as a whole and its component unit. For the most part, the effect of interfund activity has been removed from these statements. except for interfund services provided and used. 28 Town of Mamaroneck New York I Notes to Financial Statements (Continued) December 31. 2016 Note 1 - Summary of Sionificant Accounting Policies (Continued) I The Statement of Net Position presents the financial position of the Town at the end of its fiscal year. The Statement of Activities demonstrates the degree to which direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a speck function or segment. Program revenues include (1) charges to customers or applicants who purchase, use or directly benefit from goods or services, or privileges provided by a given function or segment, (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment and (3) interest earned on grants that is required to be used to support a particular program. Taxes and other items not identified as program revenues are reported as general revenues. The Town does not allocate indirect expenses to functions in the Statement of Activities. Separate financial statements are provided for governmental funds and fiduciary funds, even though the latter is excluded from the government -wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements. C. Fund Financial Statements The accounts of the Town are organized and operated on the basis of funds. A fund is an independent fiscal and accounting entity with a self -balancing set of accounts, which comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund balances/net position, revenues and expenditures/expenses. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance related legal and contractual provisions. The Town maintains the minimum number of funds consistent with legal and managerial requirements. The focus of governmental fund financial statements is on major funds as that term is defined in professional pronouncements. Each major fund is to be presented in a separate column, with non -major funds aggregated and presented in a single column. Fiduciary funds are reported by type. Since the governmental fund statements are presented on a different measurement focus and basis of accounting than the govemment-wide statements' governmental activities column, a reconciliation is presented on the pages following, which briefly explain the adjustments necessary to transform the fund based financial statements into the governmental activities column of the government -wide presentation. The Town's resources are reflected in the fund financial statements in two broad fund categories, in accordance with generally accepted accounting principles as follows: Fund Categories a. Governmental Funds - Governmental Funds are those through which most general government functions are financed. The acquisition, use and balances of expendable financial resources and the related liabilities are accounted for through governmental funds. The following are the Town's major governmental funds. General Fund - The General Fund constitutes the primary operating fund of the Town and is used to account for and report all financial resources not accounted for and reported in another fund. Special Revenue Funds - Special revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted, committed, or assigned to expenditures for specific purposes other than debt service or capital projects. The major special revenue funds of the Town are as follows: 29 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2016 Note 1 - Summary of Significant Accounting Policies (Continued) Town Outside Villages Fund - The Town Outside Villages Fund is used to account for transactions, which by statute affect only those areas outside the boundaries of the villages located within the Town. The major revenues of this fund are real property taxes and non -property taxes. Highway Fund - The Highway Fund is used to account for road and bridge maintenance and improvements as defined in the Highway Law of the State of New York. The major revenue of this fund is real property taxes. Special Districts Fund - The Special Districts Fund is provided to account for the operation and maintenance of the Town's water, sewer, street lighting, fire protection, refuse and garbage and ambulance districts. The major revenues of this fund are real property taxes and departmental income. Section 8 Housing Assistance Fund - The Section 8 Housing Assistance Fund is provided to account for resources received from the U.S. Department of Housing and Urban Development for housing assistance payment purposes. Capital Projects Fund - The Capital Projects Fund is used to account for and report financial resources that are restricted, committed or assigned to expenditures for capital outlays, including the acquisition or construction of major capital facilities and other capital assets. The Town also reports the following non -major governmental funds. Special Revenue Funds: Tri -Municipal Cable T.V. Fund - The Tri -Municipal Cable T.V. Fund is used to account for franchise fees collected and expenditures for the joint activity cable T.V. operations. Special Purpose Fund - The Special Purpose Fund is used to account for assets held by the Town in accordance with terms of a trust agreement. Debt Service Fund - The Debt Service Fund is provided to account for and report financial resources that are restricted, committed or assigned to expenditures for principal and interest and for financial resources that are being accumulated for principal and interest maturing in future years. b. Fiduciary Funds (Not Included in Government -Wide Financial Statements) - The Fiduciary Funds are used to account for assets held by the Town in an agency capacity on behalf of others. The Agency Fund is used to account for employee payroll withholdings or deposits that are payable to other jurisdictions or individuals. D. Measurement Focus, Basis of Accounting and Financial Statement Presentation The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources (current assets less current liabilities) or economic resources 1, 30 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 1 - Summary of Significant Accounting Policies (Continued) (all assets and liabilities). The basis of accounting indicates the timing of transactions or events for recognition in the financial statements. The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. The Agency Fund has no measurement focus but utilizes the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. Property taxes are considered to be available if collected within sixty days of the fiscal year end. If expenditures are the prime factor for determining eligibility, revenues from Federal and State grants are recognized as revenues when the expenditure is made. A ninety day availability period is used for revenue recognition for most other governmental fund revenues. Fees and other similar revenues are not susceptible to accrual because generally they are not measurable until received in cash. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, net pension liability and other post employment benefit obligations are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other financing sources. Component Units Component units are presented on the basis of accounting that most accurately reflects their activities. The Housing Authority is accounted for on the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded at the time liabilities are incurred. E. Assets, Liabilities, Deferred Outflows/inflows of Resources and Net Position or Fund Balances Deposits, Investments and Risk Disclosure Cash and Equivalents - Cash and equivalents consist of funds deposited in demand deposit accounts, time deposit accounts and certificates of deposit with original maturities of less than three months. The Town's investment policies are governed by State statutes. The Town has adopted its own written investment policy which provides for the deposit of funds in FDIC insured commercial banks or trust companies located within the State. The Town is authorized to use demand deposit accounts, time deposit accounts and certificates of deposit. 31 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 1 Summary of Significant Accounting Policies (Continued) Collateral is required for demand deposit accounts, time deposit accounts and certificates of deposit at 100% of all deposits not covered by Federal deposit insurance. The Town has entered into custodial agreements with the various banks which hold their deposits. These agreements authorize the obligations that may be pledged as collateral. Such obligations include, among other instruments, obligations of the United States and its agencies and obligations of the State and its municipal and school district subdivisions. Investments - Permissible investments include obligations of the U.S. Treasury, U.S. Agencies, repurchase agreements and obligations of New York State or its political subdivisions, and accordingly, the Town's policy provides for no credit risk on investments. The Town follows the provisions of GASB Statement No. 72, "Fair Value Measurements and Application"' which defines fair value and establishes a fair value hierarchy organized into three levels based upon the input assumptions used in pricing assets. Level 1 inputs have the highest reliability and are related to assets with unadjusted quoted prices in active markets. Level 2 inputs relate to assets with other than quoted prices in active markets which may include quoted prices for similar assets or liabilities or other inputs which can be corroborated by observable market data. Level 3 inputs are unobservable inputs and are used to the extent that observable inputs do not exist. Investments of the Fire Protection District are stated at fair value. The amounts are invested in various portfolios by the trustee of the Fund, who has been designated by the State Comptroller. These investments are unrated. The Town has no formal policy relating to interest rate or credit risk for Pension Trust investments. Investments of the Housing Authority consist of negotiable certificates of deposit and money market funds. Investments are stated at cost, which approximates fair value. The .� investments are not subject to risk categorization. Risk Disclosure Interest Rate Risk - Interest rate risk is the risk that the government will incur losses in fair value caused by changing interest rates. The Town does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from changing interest rates. Generally, the Town does not invest in any long-term investment obligations. Custodial Credit Risk - Custodial credit risk is the risk that in the event of a bank failure, the Town's deposits may not be returned to it. GASB Statement No. 40 directs that deposits be disclosed as exposed to custodial credit risk if they are not covered by depository insurance and the deposits are either uncollateralized, collateralized by securities held by the pledging financial institution or collateralized by securities held by the pledging financial institution's trust department but not in the Town's name. The Town's aggregate bank balances that were not covered by depository insurance were not exposed to custodial credit risk at December 31, 2016. Credit Risk - Credit risk is the risk that an issuer or other counterparty will not fulfill its specific obligation even without the entity's complete failure. The Town does not have a formal credit risk policy other than restrictions to obligations allowable under General Municipal Law of the State of New York. 32 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2016 Note 1 - Summary of Significant Accounting Policies (Continued) Concentration of Credit Risk - Concentration of credit risk is the risk attributed to the magnitude of a government's investments in a single issuer. The Town's investment policy limits the amount on deposit at each of its banking institutions. The Town was invested only in the above mentioned obligations and, accordingly, was not exposed to any interest rate or credit risk. Taxes Receivable - Real property taxes attach as an enforceable lien on real property and are levied on January 1st. The Town collects county, town, highway and special district taxes, which are due April 1 st and payable without penalty to April 30th. School districts taxes are levied on July 1st and are due on September 1st, with the first half payable without penalty until September 30th and the second half payable without penalty until January 31st. The Town guarantees the full payment of the County and school districts warrants and assumes the responsibility for uncollected taxes. The Town also has the responsibility for conducting in -rem foreclosure proceedings. The Town functions in both a fiduciary and guarantor relationship with the County of Westchester and the various school districts located within the Town with respect to the collection and payment of real property taxes levied by such jurisdictions. County taxes are included in the Town's levy and are payable without penalty for thirty days. The County Charter provides for the Town to collect County and school districts taxes and remit them as collected to the respective municipality. However, the Town must remit to the County sixty percent of the amount levied by May 25th and the balance of forty percent on October 15th. With respect to school districts taxes, the Charter provides that the Town satisfy the warrant of each school district by April 5th. Thus, the Town's fiduciary responsibility is from the date of the levy until the due date of the respective tax warrant at which time the Town must satisfy its obligations to the municipalities regardless of the amounts collected. The County tax warrant is due in October and uncollected County taxes have been accounted for in a manner similar to Town taxes. The collection of school districts taxes is deemed a financing transaction until the warrants are satisfied. Other Receivables - Other receivables include amounts due from other governments and individuals for services provided by the Town. Receivables are recorded and revenues recognized as earned or as specific program expenses/expenditures are incurred. Allowances are recorded when appropriate. Due From/To Other Funds - During the course of its operations, the Town has numerous transactions between funds to finance operations, provide services and construct assets. To the extent that certain transactions between funds had not been paid or received as of December 31, 2016, balances of interfund amounts receivable or payable have been recorded in the fund financial statements. Inventory - There are no inventory values presented in the balance sheets of the respective funds of the Town. Purchases of inventoriable items at various locations are recorded as expenditures at the time of purchase and year-end balances at these locations are not material. Prepaid Expenses/Expenditures - Certain payments to vendors reflect costs applicable to future accounting periods, and are recorded as prepaid items using the consumption method in both the government wide and fund financial statements. Prepaid expenses/expenditures consist of costs which have been satisfied prior to the end of the fiscal year, but represent amounts which have been provided for in the subsequent year's budget and/or will benefit such periods. Reported 33 I Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 1 - Summary of Significant Accounting Policies (Continued) amounts in governmental funds are equally offset by nonspendable fund balance, which indicates that these amounts do not constitute "available spendable resources" even though they are a component of current assets. 1 1 L C r t i 1 C Restricted Assets - The Housing Authority's restricted assets include rent security deposits required from tenants according to the terms of the lease agreements. In addition, certain proceeds from the Housing Authority revenue bonds, as well as certain other resources, are set aside pursuant to the terms of the bond indenture. Capital Assets - Capital assets, which include property, plant, equipment and infrastructure assets (e.g., roads, bridges, sidewalks and similar items), are reported in the governmental activities column in the government -wide financial statements. Capital assets are defined by the Town as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. In the case of the initial capitalization of general infrastructure assets (i.e., those reported by governmental activities), the Town chose to include all such items regardless of their acquisition date or amount. The Town was able to estimate the historical cost for the initial reporting of these assets through backtrending (i.e., estimating the current replacement cost of the infrastructure to be capitalized and using an appropriate price -level index to deflate the cost to the acquisition year or estimated acquisition year). Major outlays for capital assets and improvements are capitalized as projects are constructed. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives is not capitalized. Land and construction -in -progress are not infrastructure of the Town are depreciated estimated useful lives. Class Buildings and improvements Machinery and equipment Infrastructure depreciated. Property, plant, equipment and using the straight line method over the following Life in Years 20-50 5-20 30-50 The costs associated with the acquisition or construction of capital assets are shown as capital outlay expenditures on the governmental fund financial statements. Capital assets are not shown on the governmental fund balance sheet. Unearned Revenues - Unearned revenues arise when assets are recognized before revenue recognition criteria have been satisfied. In government -wide financial statements, unearned revenues consist of amounts received in advance and/or grants received before the eligibility requirements have been met. Unearned revenues in the fund financial statements are those where asset recognition criteria have been met, but for which revenue recognition criteria have not been met. The Town has reported 34 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2016 Note 1 - Summary of Sianificant Accounting Policies (Continued) unearned revenues of $1,753 for rents received in advance in the General Fund, administrative fees of $39,918 received in advance in the Section 8 Housing Assistance Fund and $11,092 for State aid received in advance in the Capital Projects Fund. These amounts have been deemed to be measurable but not "available" pursuant to generally accepted accounting principles. Deferred Outflowslinflows of Resources - In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element represents a consumption of net position that applies to a future period and so will not be recognized as an outflow of resources (expense/expenditure) until then. In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element represents an acquisition of net position that applies to a future period and so will not be recognized as an inflow of resources (revenue) until that time. The Town has reported deferred outflows of resources of $29,931 for a deferred loss on refunding bonds in the government -wide Statement of Net Position. This amount results from the difference in the carrying value of the refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. The Town reported deferred inflows of resources of $822,842 for real property taxes in the General Fund and $473,134 for Housing assistance payments received in advance in the Section 8 Fund and govemment-wide Statement of Net Position. These amounts are deferred and recognized as an inflow of resources in the period that the amounts becomes available. The Town also reported deferred outflows and deferred inflows of resources in relation to its pension obligations. These amounts are detailed in the discussion of the Town's pension plans in Note 3G. The Authority reported deferred outflows of resources of $16,071 for a deferred loss on refunding in the Statement of Net Position. This amount results from the difference in the carrying value of the refunded debt and its requisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. Long -Term Liabilities - In the govemment-wide financial statements, long-term debt and other long-term liabilities are reported as liabilities in the Statement of Net Position. Bond premiums and discounts are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are expensed as incurred. In the fund financial statements, governmental funds recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as Capital Projects Fund expenditures. Net Pension Liability - The net pension liability represents the Town's proportionate share of the net pension liability of the New York State and Local Employees' Retirement System. The financial reporting of these amounts are presented in accordance with the provisions of GASB 35 IL Town of Mamaroneck, New York ' Notes to Financial Statements (Continued) December 31, 2016 Note 1 - Summary of Sianificant Accounting Policies (Continued) Statement No. 68, "Accounting and Financial Reporting for Pensions" and GASB Statement No. 71, "Pension Transition for Contributions Made Subsequent to the Measurement Date". Compensated Absences - The various collective bargaining agreements provide for the payment of accumulated vacation and sick leave upon separation from service. The liability for such i accumulated leave is reflected in the government -wide Statement of Net Position as current and long-term liabilities. A liability for these amounts is reported in the governmental funds only if the liability has matured through employee resignation or retirement. The liability for compensated absences includes salary related payments, where applicable. Net Position - Net position represents the difference between assets, deferred outflows of resources, liabilities and deferred inflows of resources. Net position is reported as restricted when there are limitations imposed on their use either through the enabling legislation adopted by the Town or through external restrictions imposed by creditors, grantors, or laws or regulations of other governments. Net position on the Statement of Net Position includes, net investment in capital assets, restricted for debt service, pension benefits, special districts, Section 8 Housing Assistance, Tri -Municipal Cable TV and trusts. The balance is classified as unrestricted. Fund Balances - Generally, fund balance represents the difference between current assets and deferred outflows of resources and current liabilities and deferred inflows of resources. In the fund financial statements, governmental funds report fund classifications that comprise a hierarchy based primarily on the extent to which the Town is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. Under this standard the fund balance classifications are as follows: Nonspendable fund balance includes amounts that cannot be spent because they are either not in spendable form (inventories, prepaid amounts, long-term receivables, advances) or they are legally or contractually required to be maintained intact (the corpus of a permanent fund). Restricted fund balance is reported when constraints placed on the use of the resources are imposed by grantors, contributors, laws or regulations of other governments or imposed by law through enabling legislation. Enabling legislation includes a legally enforceable requirement that these resources be used only for the specific purposes as provided in the legislation. This fund balance classification is used to report funds that are restricted for debt service obligations and for other items contained in the General IMunicipal Law of the State of New York. Committed fund balance is reported for amounts that can only be used for specific I purposes pursuant to formal action of the entity's highest level of decision making authority. The Town Board is the highest level of decision making authority for the Town that can, by the adoption of a resolution prior to the end of the fiscal year, commit fund balance. Once adopted, these funds may only be used for the purpose specified unless the Town Board removes or changes the purpose by taking the same action that was used to establish the commitment. This classification includes certain amounts established and approved by the Town Board. Assigned fund balance, in the General Fund, represents amounts constrained either by policies of the Town Board for amounts assigned for balancing the subsequent year's 36 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 1 - Summary of Slanificant Accounting Policies (Continued) budget or the Town Supervisor for amounts assigned as encumbrances. Unlike commitments, assignments generally only exist temporarily, in that additional action does not normally have to be taken for the removal of an assignment. An assignment cannot result in a deficit in the unassigned fund balance in the General Fund. Assigned fund balance in all funds except the General Fund includes all remaining amounts, except for negative balances, that are not classified as nonspendable and are neither restricted nor committed. Unassigned fund balance, in the General Fund, represents amounts not classified as nonspendable, restricted, committed or assigned. The General Fund is the only fund that would report a positive amount in unassigned fund balance. For all governmental funds other than the General Fund, unassigned fund balance would necessarily be negative, since the fund's liabilities and deferred inflows of resources, together with amounts already classified as nonspendable, restricted and committed would exceed the fund's assets and deferred outflows of resources. In order to calculate the amounts to report as restricted and unrestricted fund balance in the governmental fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. When both restricted and unrestricted amounts of fund balance are available for use for expenditures incurred, it is the Town's policy to use restricted amounts first and then unrestricted amounts as they are needed. For unrestricted amounts of fund balance, it is the Town's policy to use fund balance in the following order: committed, assigned and unassigned. F. Encumbrances In governmental funds, encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded in order to reserve applicable appropriations, is generally employed as an extension of formal budgetary integration in the General, Town Outside Villages, Highway, Special Districts and Tri -Municipal Cable TV funds. Encumbrances outstanding at year-end are generally reported as assigned fund balance since they do not constitute expenditures or liabilities. G. Use of Estimates The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, deferred outflows of resources, liabilities and deferred inflows of resources and disclosures of contingent assets and liabilities at the date of the financial statements. Estimates also affect the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. H. Subsequent Events Evaluation by Management Management has evaluated subsequent events for disclosure and/or recognition in the financial statements through the date that the financial statements were available to be issued, which date is May 30, 2017. 37 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2016 Note 2 - Stewardship, Compliance and Accountability A. Budgetary Data The Town generally follows the procedures enumerated below in establishing the budgetary data reflected in the financial statements: a) Prior to October 20th, the head of each administrative unit shall submit to the budget officer an estimate of revenues and expenditures for such administrative unit for the ensuing year. b) The budget officer, upon completion of the review of the estimates, shall prepare a tentative budget and file such budget in the office of the Town Clerk on or before October 30th. c) On or before November 10th, the Town Clerk shall present the tentative budget to the Town Board. d) The Town Board shall review the tentative budget and may make such changes, alterations and revisions as it shall consider advisable and which are consistent with law. Upon completion of such review, the tentative budget and any modifications as approved by the Town Board shall become the preliminary budget. ( e) On or before December 10th, the Town Board shall hold a public hearing on the preliminary budget. f) After the public hearing, the Town Board may further change, alter and revise the preliminary budget subject to provisions of the law. g) The preliminary budget as submitted or amended shall be adopted by resolution no later than December 20th. h) Formal budgetary integration is employed during the year as a management control device for General, Town Outside Villages, Highway, Special Districts, Tri -Municipal Cable TV and Debt Service funds. i) Budgets for General, Town Outside Villages, Highway, Special Districts, Tri -Municipal Cable TV and Debt Service funds are legally adopted annually on a basis consistent with generally accepted accounting principles. The Capital Projects Fund is budgeted on a project basis. Annual budgets are not adopted by the Town Board for the Section 8 Housing Assistance and Special Purpose funds. j) The Town Board has established legal control of the budget at the function level of expenditures. Transfers between appropriation accounts, at the function level, require approval by the Town Board. Any modifications to appropriations resulting from an increase in revenue estimates or supplemental reserve appropriations also require a majority vote by Iri the Board. k) Appropriations in General, Town Outside Villages, Highway, Special Districts, Tri -Municipal Cable TV and Debt Service funds lapse at the end of the fiscal year, except that outstanding encumbrances are reappropriated in the succeeding year pursuant to the Uniform System of Accounts promulgated by the Office of the State Comptroller. tBudgeted amounts are as originally adopted, or as amended by the Town Board. 1 38 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 2 - Stewardship Compliance and Accountability (Continued) B. Property Tax Limitation The Town is not limited as to the maximum amount of real property taxes which may be raised. However, on June 24, 2011, the Governor signed Chapter 97 of the Laws of 2011 ("Tax Levy Limitation Law"). This applies to all local governments. The Tax Levy Limitation Law restricts the amount of real property taxes that may be levied by a Town in a particular year. The original legislation that established the Tax levy Limitation Law was set to expire on June 16, 2016. Chapter 20 of the Laws of 2015 extends the Tax Levy Limitation Law through June 2020. The following is a brief summary of certain relevant provisions of the Tax Levy Limitation Law. The summary is not complete and the full text of the Tax Levy Limitation Law should be read in order to understand the details and implementations thereof. The Tax Levy Limitation Law imposes a limitation on increases in the real property tax levy, subject to certain exceptions. The Tax Levy Limitation Law permits the Town to increase its overall real property tax levy over the tax levy of the prior year by no more than the "Allowable Levy Growth Factor," which is the lesser of one and two -one hundredths or the sum of one plus the Inflation Factor; provided, however that in no case shall the levy growth factor be less than one. The "Inflation Factor" is the quotient of: (i) the average of the 20 National Consumer Price Indexes determined by the United States Department of Labor for the twelve-month period ending six months prior to the start of the coming fiscal year minus the average of the National Consumer Price Indexes determined by the United States Department of Labor for the twelve- month period ending six months prior to the start of the prior fiscal year, divided by (ii) the average of the National Consumer Price Indexes determined by the United States with the result expressed as a decimal to four places. The Town is required to calculate its tax levy limit for the upcoming year in accordance with the provision above and provide all relevant information to the New York State Comptroller prior to adopting its budget. The Tax Levy Limitation Law sets forth certain exclusions to the real property tax levy limitation of the Town, including exclusions for certain portions of the expenditures for retirement system contributions and tort judgments payable by the Town. The Town Board may adopt a budget that exceeds the tax levy limit for the coming fiscal year, only if the Town Board first enacts, by a vote of at least sixty percent of the total voting power of the Town Board, a local law to override such limit for such coming fiscal year. C. Cumulative Effect of Change in Accounting Principle The Town, for the year ended December 31, 2016, implemented the requirements of GASB Statement No. 73, "Accounting and Financial Reporting for Pensions and Related Assets That Are Not Within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68" that address financial reporting for assets accumulated for purposes of providing the Length of Service Awards Program ("LOSAP") pensions. As a result of adopting this standard, a cumulative effect for the change in accounting principle of $1,015,532 was recorded in the Pension Trust Fund, in the Fire Protection District Fund and the Statement of Activities. 39 C I Fj i u l n L Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 2 - Stewardship. Compliance and Accountability (Continued) D. Expenditures in Excess of Budget The following functional expenditure categories exceed their budgetary authorization by the amounts indicated: General Fund General Government Support Town Board Town Justice Supervisor Town Administrator Assessor Town Attorney Personnel Engineer Elections Town Center Central communications Central data processing Taxes on Town property Judgments and claims Unallocated insurance Health Narcotics Guidance Council Culture and Recreation General recreation Pool Employee Benefits State retirement Disability insurance Unemployment benefits 423 8,580 721 13,871 13,437 17,344 208 6,020 2 6,237 13,336 192,511 5,262 5,827 10,144 In addition, the entire General Fund budget was overexpended by $1,221. 23,063 1,508 22,433 61,088 289 8,382 Town Outside Villages Fund General Government Support Central communications $ 3,925 Central data processing 74,838 Unallocated insurance 9,250 Judgments and claims 30,913 Public Safety Safety inspection 19,647 Culture and Recreation Joint youth advocate 15 Celebrations 969 Hs Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2016 Note 2 - Stewardship. Compliance and Accountability (Continued) E. F. Employee Benefits State retirement Police retirement Workers' compensation benefits Highway Fund Employee Benefits Special Districts Fund Public Safety Transportation Employee Benefits Other Financing Uses Transfers Out Tri -Municipal Cable T.V. Fund General Government Support Capital Projects Fund Deficits $ 8,326 37,312 88,443 33,441 22,954 27,519 11,404 10,549 19,134 Deficits in individual projects arise because of expenditures exceeding current financing on the projects. These deficits will be eliminated with the subsequent receipt or issuance of authorized financing. Excess of Actual Expenditures Over Budget — Capital Projects Fund The following capital projects exceeded their budgetary authorization by the amounts indicated below: Winding Brook Road Bridge $ 37,923 Town Center Roof 152,667 Energy Improvement Fire headquarters 3,773 Water Capital Improvement 5,263 Computer Software 5,305 Computer Hardware 365 Fire Chief Vehicle 752 Guardrail Improvements 3,204 Fire District Apparatus 118 Tax Abatements The Town has one real property tax abatement agreement with Mamaroneck Towers LP exempt under Real Property Tax Law, Section 412-a and General Municipal Law, Section 874. The total tax abatement for the year ended December 31, 2016 was determined not to be material as the total abatement was less than $10,000. 41 U Fl 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2016 Note 3 - Detailed Notes on All Funds U B. Taxes Receivable Taxes receivable at December 31, 2016 consisted of the following: Town and County taxes - Current $ 331,957 School districts taxes - Current 49,611,845 Tax liens 2,168,070 Property acquired for taxes 31,321 52,143,193 Allowance for uncollectible amounts (1,667,663) $ 50,475,530 School districts taxes are offset by liabilities to the school districts, which will be paid no later than April 5, 2017. Taxes receivable are also partially offset by deferred tax revenues of $822,842 which represents an estimate of the taxes receivable which will not be collected within the first sixty days of the subsequent year. Due From/To Other Funds The balances reflected as due from/to other funds at December 31, 2016 were as follows: Fund General Town Outside Villages Highway Special Districts Section 8 Housing Assistance Capital Projects Non -Major Governmental Due Due From To $ 171,629 $ 5,625 - 6,362 12,909 999 5,044 5,965 - 164,140 1,200 1,716 1,445 7,420 $ 192,227 $ 192,227 The outstanding balances between funds results mainly from the time lag between the dates that 1) interfund goods and services are provided or reimbursable expenditures occur, 2) transactions are recorded in the accounting system and 3) payments between funds are made. 42 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 3 - Detailed Notes on All Funds (Continued) C. Capital Assets Changes in the Town's capital assets are as follows: Capital Assets, not being depreciated Land Construction -in -progress Total Capital Assets, not being depreciated Capital Assets, being depreciated Buildings and improvements Machinery and equipment Infrastructure Total Capital Assets, being depreciated Less Accumulated Depreciation for Buildings and improvements Machinery and equipment Infrastructure Total Accumulated Depreciation Total Capital Assets, being depreciated, net Capital Assets, net Balance January 1, 2016 Additions Balance December 31, Deletions 2016 $ 4,031,660 $ - $ - $ 4,031,660 3,959,229 2,011,214 1,533,954 4,436,489 $ 7,990,889 $ 2,011,214 $ 1,533,954 $ 8,468,149 $ 20,193,081 $ 3,576,696 $ - $ 23,769,777 12,184,615 897,656 197,283 12,884,988 31,556,991 1,355,691 - 32,912,682 63,934,687 5,830,043 197,283 69,567,447 6,212,282 573,214 - 6,785,496 8,334,482 797,695 197,283 8,934,894 17,728,293 764,008 - 18,492,301 32,275,057 2,134,917 197,283 34,212,691 $ 31,659,630 $ 3,695,126 $ - $ 35,354,756 $ 39,650,519 $ 5,706,340 $ 1,533,954 $ 43,822,905 Depreciation expense was charged to the Town's functions and programs as follows: General Government Support Public Safety Transportation Economic Opportunity and Development Culture and Recreation Home and Community Services Total Depreciation Expense 43 $ 179,246 358,247 1,007,876 90,802 279,046 219,700 ' The Town, pursuant to Article 11-A of General Municipal Law of the State of New York and legislative resolution, has established a Length of Service Awards Program ("Program") for volunteer firefighters. This Program is a single employer defined benefit plan established as a grantor/rabbi trust and, as such, the assets are subject to the claims of the Town's creditors. The 1 Program accounted for in the Town's financial statements within the Fire Protection District Fund. Active volunteer firefighters, with one year of active service, upon attainment of age 18, and upon ' earning 50 or more points in a calendar year after 1994 under the provisions of the program point system, are eligible to become participants in the Program. Points are granted for the performance of certain activities in accordance with a system established by the Town on the basis of a statutory list of activities and point values. A participant may also receive credit for five years of firefighting service rendered prior to the establishment of the Program. Participants are fully vested upon attainment of entitlement age, upon death or upon general disablement and after earning five years of service credit. A participant, upon attainment of entitlement age (the later of age 65 or the participant's age after earning 50 program points), shall be able to receive their service award, payable in the form of a ten-year certain and continuous monthly payment life annuity. The monthly ' benefits are $20 for each year of service credit, up to a maximum of 40 years. The benefits and refunds of the plan are recognized when due and payable in accordance with the terms of the plan. The Program also provides disability and death benefits. The trustees of the Program, who are the members of the Town's Board, are authorized to invest the funds in authorized investment vehicles. Administrative costs are paid by the Town from the Fire Protection District Fund. Separate financial statements are not issued by the program. J 1 44 Town of Mamaroneck, New York ' Notes to Financial Statements (Continued) December 31 2016 Note 3 - Detailed Notes on All Funds (Continued) Capital Assets - Component Unit follows: Changes in the Housing Authority's capital assets are as Balance Balance ' January 1, December 31, 2016 Additions 2016 Capital Assets, being depreciated ' Buildings and improvements $ 5,941,632 $ 720,742 $ 6,662,374 Machinery and equipment 726,480 15,000 741,480 ' Total Capital Assets, being depreciated 6,668,112 735,742 7,403,854 Less Accumulated Depreciation for Buildings and improvements 2,937,740 208,536 3,146,276 ' Machinery and equipment 348,184 62,548 410,732 Total Accumulated Depreciation 3,285,924 271,084 3,557,008 Total Capital Assets, being depreciated, net $ 3,382,188 $ 464,658 $ 3,846,846 ' D. Pension Trust - Service Awards Program ' The Town, pursuant to Article 11-A of General Municipal Law of the State of New York and legislative resolution, has established a Length of Service Awards Program ("Program") for volunteer firefighters. This Program is a single employer defined benefit plan established as a grantor/rabbi trust and, as such, the assets are subject to the claims of the Town's creditors. The 1 Program accounted for in the Town's financial statements within the Fire Protection District Fund. Active volunteer firefighters, with one year of active service, upon attainment of age 18, and upon ' earning 50 or more points in a calendar year after 1994 under the provisions of the program point system, are eligible to become participants in the Program. Points are granted for the performance of certain activities in accordance with a system established by the Town on the basis of a statutory list of activities and point values. A participant may also receive credit for five years of firefighting service rendered prior to the establishment of the Program. Participants are fully vested upon attainment of entitlement age, upon death or upon general disablement and after earning five years of service credit. A participant, upon attainment of entitlement age (the later of age 65 or the participant's age after earning 50 program points), shall be able to receive their service award, payable in the form of a ten-year certain and continuous monthly payment life annuity. The monthly ' benefits are $20 for each year of service credit, up to a maximum of 40 years. The benefits and refunds of the plan are recognized when due and payable in accordance with the terms of the plan. The Program also provides disability and death benefits. The trustees of the Program, who are the members of the Town's Board, are authorized to invest the funds in authorized investment vehicles. Administrative costs are paid by the Town from the Fire Protection District Fund. Separate financial statements are not issued by the program. J 1 44 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 3 - Detailed Notes on All Funds (Continued) Current membership in the Program is comprised of the following: December 31, Group 2016 Active - vested 30 Active - non -vested 12 Retirees and beneficiaries currently receiving benefits - Terminated members entitled to but not yet receiving benefits 19 The Town's Board has retained and designated VFIS to assist in the administration of the Program. Based on the certified calendar year volunteer firefighter listings, VFIS determines and certifies in writing the amount of the service award to be paid to a participant or to a participant's designated beneficiary. As authorized by the Town, VFIS then directs the paying agent to pay the service award. No service award benefit payment is made without the written certification from VFIS and written confirmation to the Town. Program assets are required to be held in trust by Article 11-A of the General Municipal Law of the State of New York, for the exclusive purpose of providing benefits to participants and their beneficiaries or for the purpose of defraying the reasonable expenses of the operation and administration of the Program. Authority to invest the Program's assets is vested in the Trustee. Program assets are invested in accordance with a statutory prudent person rule and in accordance with an investment policy adopted by the Town. The Town is required to retain an actuary to determine the amount of the Town's contributions to the Program. The actuarial firm retained for this purpose is JF Actuarial Services, Inc. Portions of the following information are derived from a report prepared by the actuary dated March 5, 2017. Actuarial Present Value of Benefits at December 31, 2016 $ (850,258) Less: Assets Available for Benefits % of total Group annuity fixed income 100 % $ 1,051,225 Less: Liabilities - Total Assets Available for Benefits 1,051,225 Total Over Funded Benefits $ 200,967 45 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31. 2016 ' Note 3 - Detailed Notes on All Funds (Continued) The Town is required to contribute the amounts necessary to finance the Program as actuarially ' determined using the entry age normal frozen initial liability cost method. The net pension obligation is not amortized on a separate basis. The assumed investment rate of return is 4.75% and there are no cost of living adjustments. ' The Town's annual Program cost and the percentage of the annual Program cost contributed to the Plan for the current and two preceding fiscal years were as follows: 1 L� The schedule of funding progress for the defined benefit pension plan immediately following the notes to the financial statements presents multi-year trend information about whether the actuarial value of the plan assets is increasing or decreasing relative to the actuarial accrued liability for the benefits over time. The current contributions were from the Fire Protection District Fund. Administrative fees of $1,531 were also charged to the Fire Protection District Fund in connection with the administration of the Program. E. Joint Ventures The Town and the Village of Larchmont ("Village") participate in the Larchmont-Mamaroneck Joint Garbage Disposal Commission. The purpose of the joint venture is to provide incineration of garbage and refuse from the Village and the Town Garbage District. The following is an audited summary of the financial information included in the financial statements of the joint venture. Balance Sheet Date — December 31, 2016 Total Assets Total Liabilities Net Position (Deficit) Total Revenues Total Expenditures Decrease in Net Position $ 2,914,668 4,693,508 (1,778,840) 3,695,236 4,211,602 (516,366) The Town, together with the Village of Mamaroneck and the Town/Village of Harrison, participate in the Westchester Joint Water Works. The purpose of the joint venture is to acquire, construct, provide, maintain and operate a water works system. 46 Percentage Annual of Annual Net Required Actual Program Cost Pension ' Contribution Contribution Contributed Asset 2016 $ 43,454 $ 45,020 103.60 % $ 200,967 2015 41,304 42,942 103.97 201,745 2014 38,656 39,083 101.10 242,650 1 L� The schedule of funding progress for the defined benefit pension plan immediately following the notes to the financial statements presents multi-year trend information about whether the actuarial value of the plan assets is increasing or decreasing relative to the actuarial accrued liability for the benefits over time. The current contributions were from the Fire Protection District Fund. Administrative fees of $1,531 were also charged to the Fire Protection District Fund in connection with the administration of the Program. E. Joint Ventures The Town and the Village of Larchmont ("Village") participate in the Larchmont-Mamaroneck Joint Garbage Disposal Commission. The purpose of the joint venture is to provide incineration of garbage and refuse from the Village and the Town Garbage District. The following is an audited summary of the financial information included in the financial statements of the joint venture. Balance Sheet Date — December 31, 2016 Total Assets Total Liabilities Net Position (Deficit) Total Revenues Total Expenditures Decrease in Net Position $ 2,914,668 4,693,508 (1,778,840) 3,695,236 4,211,602 (516,366) The Town, together with the Village of Mamaroneck and the Town/Village of Harrison, participate in the Westchester Joint Water Works. The purpose of the joint venture is to acquire, construct, provide, maintain and operate a water works system. 46 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 3 - Detailed Notes on All Funds (Continued) The following is an audited summary of special purpose financial information included in the financial statements of the joint venture. Balance Sheet Date - December 31, 2016 Total Assets Total Liabilities Net Deficit Total Revenues Total Expenses Net Decrease in Net Assets $ 11,241,821 44,049,432 (32,807,611) 29,469,096 29,563,443 (94,347) The Town, together with the Villages of Mamaroneck and Larchmont, formed the Tri -Municipal Larchmont-Mamaroneck Cable TV Board of Control. The Board was organized to administer the franchise agreement with Verizon and UA -Columbia Cablevision of Westchester. The franchise fees received are used to operate three public cable TV channels, serving the community interests of Larchmont and Mamaroneck. The following is an audited summary of financial information included in the financial statements of the Larchmont-Mamaroneck Community Television joint venture. Balance Sheet Date - December 31, 2016 Total Assets $ 97,321 Total Liabilities 2,343 Net Assets 94,978 Total Revenues 655,478 Total Expenses 658,434 Net Decrease in Net Assets (2,956) F. Short -Term Capital Borrowings The schedule below details the changes in short-term capital borrowings. Year of Balance Balance Original January 1, December 31, Purpose Issue 2016 Redemptions 2016 Energy Improvements Fire Headquarters Fire Building Improvements 2014 $ 260,000 $ 260,000 $ - 2015 325,000 325,000 - $ 585,000 $ 585,000 $ 47 J 11 II Town of Mamaroneck, New York ' Notes to Financial Statements (Continued) December 31. 2016 ' Note 3 - Detailed Notes on All Funds (Continued) Liabilities for bond anticipation notes are generally accounted for in the Capital Projects Fund. ' Principal payments on bond anticipation notes must be made annually. State law requires that bond anticipation notes issued for capital purposes be converted to long-term obligations generally within five years after the original issue date. However, bond anticipation notes issued ' for assessable improvement projects may be renewed for periods equivalent to the maximum life of the permanent financing, provided that stipulated annual reductions of principal are made. ' Interest expenditures of $6,201 were recorded in the Fire Protection District and the government - wide financial statements for governmental activities. Mamaroneck Housing Authority Component Unit Revenue Bonds Payable $ 2,185,000 $ - $ 275,000 $ 1,910,000 $ 270,000 ' Plus Unamortized premium on bonds 38,450 - 6,991 31,459 2,223,450 - 281,991 1,941,459 270,000 Deferred Rent Payable 303,211 - 28,858 274,353 - Component Unit - Long -Term Liabilities $ 2,526,661 $ - $ 310,849 $ 2,215,812 $ 270,000 Each governmental fund's liability for compensated absences, net pension liability and other post employment benefit obligations payable are liquidated by the respective fund. Governmental liabilities for bonds are liquidated by the Debt Service Fund, which is funded by the General, Town Outside Villages, Highway and Special Districts funds. Governmental liabilities for installment purchase debt are liquidated by the Special Districts Fund - Ambulance District. 48 G. Long -Term Liabilities ' The following table summarizes changes in the Town's long-term indebtedness for the year ended December 31, 2016: Balance Maturities Balance January 1, New Issues/ and/or December 31, Due Within 2016 Additions Payments 2016 One Year Governmental Activities Bonds Payable $ 23,430,000 $ 11,175,845 $ 1,745,000 $ 32,860,845 $ 2,320,845 Plus ' Unamortized premium on bonds 104,450 - 29,843 74,607 - 23,534,450 11,175,845 1,774,843 32,935,452 2,320,845 Installment Purchase Debt ' Payable 117,202 - 29,300 87,902 29,300 Other Non -Current Liabilities Compensated Absences 496,906 28,542 50,000 475,448 48,000 Net Pension Liability 1,205,818 6,944,588 - 8,150,406 - Other Post Employment Benefit Obligations Payable 22,700,000 5,790,000 1,830,000 26,660,000 - ' Total Other Non -Current Liabilities Governmental Activities 24,402,724 12,763,130 1,880,000 35,285,854 48,000 Long -Term Liabilities $ 48,054,376 $ 23,938,975 $ 3,684,143 $ 68,309,208 $ 2,398,145 Mamaroneck Housing Authority Component Unit Revenue Bonds Payable $ 2,185,000 $ - $ 275,000 $ 1,910,000 $ 270,000 ' Plus Unamortized premium on bonds 38,450 - 6,991 31,459 2,223,450 - 281,991 1,941,459 270,000 Deferred Rent Payable 303,211 - 28,858 274,353 - Component Unit - Long -Term Liabilities $ 2,526,661 $ - $ 310,849 $ 2,215,812 $ 270,000 Each governmental fund's liability for compensated absences, net pension liability and other post employment benefit obligations payable are liquidated by the respective fund. Governmental liabilities for bonds are liquidated by the Debt Service Fund, which is funded by the General, Town Outside Villages, Highway and Special Districts funds. Governmental liabilities for installment purchase debt are liquidated by the Special Districts Fund - Ambulance District. 48 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 3 - Detailed Notes on All Funds (Continued) Bonds Payable Bonds Installment Purchase Debt Total Bonds payable at December 31, 2016 are comprised of the following individual issues: Principal Interest Principal Interest 2017 Amount 858,862 $ 29,300 $ 183 $ 2,350,145 $ 859,045 Outstanding 2,355,000 806,901 Original 183 2,384,301 at 2019 Year of Issue Final Interest December 31, Purpose Issue Amount Maturity Rates 2016 Public Improvements 2007 $ 3,378,000 September, 2027 4.0-4.250% $ 2,210,000 Fire District Improvements 2007 460,000 October, 2022 4.25-4.375 220,000 Public Improvements 2009 4,170,000 March, 2029 3.00-4.125 3,040,000 Public Improvements 2010 3,320,000 October, 2030 2.50-3.500 2,585,000 Public Improvements 2013 4,158,000 May, 2028 1.75-2.500 3,435,000 Fire District Improvements 2013 996,000 May, 2026 2.590 800,000 Refunding Bonds 2013 2,630,000 June, 2019 3.000 1,330,000 Public Improvements 2014 8,860,000 July, 2033 2.00-3.250 8,065,000 Public Improvements 2016 2,185,000 July, 2031 2.00-3.000 2,185,000 Public Improvements 2016 8,990,845 October, 2036 2.00-2.300 8,990,845 $ 32,860,845 Interest expenditures of $675,226 were recorded in the fund financial statements in the Debt Service Fund. Interest expense of $706,525 was recorded in the government -wide financial statements for governmental activities. Installment Purchase Debt Payable The Town has entered into an agreement to finance the cost of purchasing certain equipment. The lease meets the criteria of a capital lease. The terms of the agreements provide for repayment in annual installments, through 2019, including interest at .21%. Interest expenditures of $183 were recorded in the fund financial statements in the Special Districts Fund - Ambulance District and in the District -Wide financial statements. The balance due at June 30, 2016 was $87,902. Payments to Maturity The annual requirements to amortize all bonded debt outstanding as of December 31, 2016 including interest payments of $7,478,118 are as follows: Year Ending Bonds Installment Purchase Debt Total December 31, Principal Interest Principal Interest Principal Interest 2017 $ 2,320,845 $ 858,862 $ 29,300 $ 183 $ 2,350,145 $ 859,045 2018 2,355,000 806,901 29,301 183 2,384,301 807,084 2019 2,085,000 748,891 29,301 183 2,114,301 749,074 2020 1,875,000 697,494 - - 1,875,000 697,494 2021 1,925,001 648,656 - - 1,925,001 648,656 2022-2026 10,230,002 2,441,810 - - 10,230,002 2,441,810 2027-2031 8,314,997 1,046,521 - - 8,314,997 1,046,521 2032-2036 3,755,000 228,434 - - 3,755,000 228,434 $ 32,860,845 $ 7,477,569 $ 87,902 $ 549 $ 32,948,747 $ �� 7,478,118 �� 49 t C Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 3 - Detailed Notes on All Funds (Continued) The above general obligation bonds are direct obligations of the Town for which its full faith and credit are pledged and are payable from taxes levied on all taxable real property within the Town. Indebtedness - Component Units Bonds payable at December 31, 2016 is comprised of the following: $ 1,910,000 The annual requirements to amortize the bonds outstanding as of December 31, 2016 including interest payments of $289,156 are as follows: Year Ending December 31, 2017 2018 2019 2020 2021 2022-2026 2027-2031 2032-2035 Principal Interest Total $ 270,000 280,000 285,000 290,000 300,000 150,000 175,000 160,000 $ 44,994 39,344 33,494 27,494 21,394 66,469 42,469 13,498 $ 314,994 319,344 318,494 317,494 321,394 216,469 217,469 173,498 $ 1,910,000 $ 289,156 $ 2,199,156 Interest expense of $47,700 was recorded for the Housing Authority. The revenue bonds are payable from the revenues received by the Housing Authority from the operation of the project. The Town has guaranteed payment of bond principal and interest. The bonds are subject to redemption prior to maturity, at the direction of the Housing Authority and with the consent of the Town, upon the occurrence of one or more of the following events. 1) The Project is damaged or destroyed to the extent that; a) it cannot be reasonably repaired within a six month period or b) the Housing Authority would thereby be prevented from carrying on the normal rental operations of the project, as it existed prior to the damage, for a period of six months or more. 50 Amount Outstanding Original at Year of Issue Final Interest December 31, Purpose Issue Amount Maturity Rates 2016 Hommocks Park Apartments Refunding Revenue Bonds, Series A 2015 $ 1,535,000 August, 2021 2.00% $ 1,285,000 Hommocks Park Apartments, Series B 2015 650,000 October, 2035 3.0%-3.50% 625,000 $ 1,910,000 The annual requirements to amortize the bonds outstanding as of December 31, 2016 including interest payments of $289,156 are as follows: Year Ending December 31, 2017 2018 2019 2020 2021 2022-2026 2027-2031 2032-2035 Principal Interest Total $ 270,000 280,000 285,000 290,000 300,000 150,000 175,000 160,000 $ 44,994 39,344 33,494 27,494 21,394 66,469 42,469 13,498 $ 314,994 319,344 318,494 317,494 321,394 216,469 217,469 173,498 $ 1,910,000 $ 289,156 $ 2,199,156 Interest expense of $47,700 was recorded for the Housing Authority. The revenue bonds are payable from the revenues received by the Housing Authority from the operation of the project. The Town has guaranteed payment of bond principal and interest. The bonds are subject to redemption prior to maturity, at the direction of the Housing Authority and with the consent of the Town, upon the occurrence of one or more of the following events. 1) The Project is damaged or destroyed to the extent that; a) it cannot be reasonably repaired within a six month period or b) the Housing Authority would thereby be prevented from carrying on the normal rental operations of the project, as it existed prior to the damage, for a period of six months or more. 50 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 3 - Detailed Notes on All Funds (Continued) 2) Title to, or the use of or possession of, all or substantially the entire project is condemned or taken under the exercise of the power of eminent domain by any governmental authority. Under this extraordinary redemption provision, the bonds are subject to redemption as a whole at any time, but not in part, at a redemption price equal to 100% of the outstanding principal amount thereof without discount, together with accrued interest to the date of redemption. At the option of the Authority, the 2015 Series B bonds maturing on or after October 15, 2024 will be subject to redemption prior to maturity on any date on or after October 15, 2023. The bonds may be redeemed either as a whole or in part and if in part in order of maturity and in any amount within maturity, at the following redemption prices, plus accrued interest to the date of redemption. Redemption Period Redemption Price (Dates Inclusive) as a Percentage of Par October 15, 2024 100% Deferred Rent Payable The Authority leases the land on which the facility is located from the Town. The term of the lease is 30 years and six months which commenced in July 1995 and expires in December 2023. The rent was $1 for the period July 1, 1995 through June 30, 1996. Beginning July 1, 1996, the rent was increased to $125,000 per year and shall increase by 1 Y2% on each July 1st, thereafter, during the term of the lease. For financial statement purposes, rent expense is being recognized on the straight-line basis over the life of the lease in accordance with GASB guidance. For the year ended December 31, 2016, rent expense of $138,007 was charged to operations. Deferred rent payable represents the difference between rent paid or accrued per the terms of the ground lease and what the rent would have been if recorded on the straight-line basis over the life of the lease. At December 31, 2016, deferred rent payable was $274,353. Compensated Absences Pursuant to its collective bargaining agreements, the Town is required to pay its civil service employees for accumulated sick leave upon retirement. The contract provides for the payment of $75 per day for those days earned in excess of 165 days but not more than 240 days. Maximum number of days to be paid will be 75 days. The contract also provides for these employees to be compensated at their regular rate of pay for unused vacation time upon separation of employment up to a maximum of 30 days. No payment is provided for unused sick leave or vacation time for police and fire employees. The value of compensated absences has been reflected in the govemment-wide financial statements. 51 Town of Mamaroneck, New York ' Notes to Financial Statements (Continued) December 31 2016 ' Note 3 - Detailed Notes on All Funds (Continued) Pension Plans ' New York State and Local Retirement System The Town participates in the New York State and Local Employees' Retirement System ("ERS") and the New York State and Local Police and Fire Retirement System ("PFRS") which are collectively referred to as the New York State and Local Retirement System ("System"). These are cost-sharing, multiple -employer defined benefit pension plans. The System provides r retirement benefits as well as death and disability benefits. The net position of the System is held in the New York State Common Retirement Fund ("Fund"), which was established to hold all net assets and record changes in plan net position. The Comptroller of the State of New York serves ' as the trustee of the Fund and is the administrative head of the System. The Comptroller is an elected official determined in a direct statewide election and serves a four year term. Obligations of employers and employees to contribute and benefits to employees are governed by the New York State Retirement and Social Security Law ("NYSRSSL"). Once a public employer elects to participate in the System, the election is irrevocable. The New York State Constitution provides that pension membership is a contractual relationship and plan benefits cannot be diminished or impaired. Benefits can be changed for future members only by enactment of a State statute. The ' Town also participates in the Public Employees' Group Life Insurance Plan, which provides death benefits in the form of life insurance. The System is included in the State's financial report as a pension trust fund. That report, including information with regard to benefits provided may be found at www.osc.state.ny.us/retire/publications/index.php or obtained by writing to the New York State and Local Retirement System, 110 State Street, Albany, NY 12244. f* Indicates employees are required to make a contribution for this PFRS tier/plan. 1 52 The System is noncontributory except for employees who joined after July 27, 1976, who contribute 3% of their salary for the first ten years of membership, and employees who joined on or after January 1, 2010, who generally contribute between 3% and 6% of their salary for their f entire length of service. Under the authority of the NYSRSSL, the Comptroller annually certifies the actuarially determined rates expressly used in computing the employers' contributions based on salaries paid during the System's fiscal year ending March 31. The employer contribution ' rates for the plan's year ending in 2017 are as follows: Tier/Plan Rate ERS 2 751 19.8% 3 A14 16.0 ' 4 A15 16.0 5 A15 13.1 6 A15 41J1 9.3 6 A15 41 J2 9.3 PFRS 2 384D 24.1 5 384D * 19.5 5 384D 22.9 6 384D * 14.5 f* Indicates employees are required to make a contribution for this PFRS tier/plan. 1 52 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 3 - Detailed Notes on All Funds (Continued) At December 31, 2016, the Town reported a liability of $3,409,658 for its proportionate share of the net pension liability of ERS and a liability of $4,740,748 for its proportionate share of the net pension liability of PFRS. The net pension liability was measured as of March 31, 2016, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The Town's proportion of the net pension liability was based on a computation of the actuarially determined indexed present value of future compensation by employer relative to the total of all participating members. At March 31, 2016, the Town's proportion was .0212436% for ERS and .1601178% for PFRS. This was a decrease .0012717% for ERS and a decrease of .0016186% for PFRS from their proportion measured as of March 31, 2015. For the year ended December 31, 2016, the Town recognized pension expense in the government -wide financial statements of $1,237,707 for ERS and $1,763,784 for PFRS. Pension expenditures of $983,259 for ERS and $1,347,159 for PFRS were recorded in the fund financial statements and were charged to the following funds: General Fund Town Outside Villages Highway Special Districts Total ERS PFRS $ 516,088 $ - 98,326 1,037,312 279,092 - 89.753 309.847 $ 983.259 $ 1.347.159 At December 31, 2016, the Town reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: 53 ERS PFRS Deferred Deferred Deferred Deferred Outflows Inflows Outflows Inflows of Resources of Resources of Resources of Resources Differences between expected and actual experience $ 17,230 $ 404,158 $ 42,520 $ 716,744 Changes of assumptions 909,253 - 2,043,721 - Net difference between projected and actual earnings on pension plan investments 2,022,796 - 2,656,806 - Changes in proportion and differences between Town contributions and proportionate share of contributions 80,830 29,296 190,391 138,561 Town contributions subsequent to the measurement date 731,305 - 1,021,845 - $ 3,761,414 $ 433,454 $ 5,955,283 $ 855,305 53 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 ' Note 3 - Detailed Notes on All Funds (Continued) $731,305 and $1,021,845 reported as deferred outflows of resources related to ERS and PFRS, respectively, resulting from the Town's accrued contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended March 31, 2017. Other amounts reported as deferred outflows of resources and deferred inflows of resources related ' to ERS and PFRS will be recognized in pension expense as follows: Year Ended March 31, ERS PFRS 2017 $ 665,126 $ 969,361 2018 665,126 969,361 t 2019 665,126 969,361 2020 601,277 932,368 2021 - 237,682 ' The total pension liability for the March 31, 2016 measurement date was determined by using an actuarial valuation as of April 1, 2015, with update procedures used to roll forward the total pension liabilities to March 31, 2016. Significant actuarial assumptions used in the April 1, 2015 valuation were as follows: Inflation 2.5% Salary scale 3.8% in ERS, 4.5% in PFRS indexed by service Investment rate of return 7.0% compounded annually, net of investment expenses, including inflation Cost of living adjustments 1.3% annually Annuitant mortality rates are based on the April 1, 2010 - March 31, 2015 System's experience with adjustments for mortality improvements based on Society of Actuaries Scale MP -2014. The actuarial assumptions used in the April 1, 2015 valuation are based on the results of an actuarial experience study for the period April 1, 2010 - March 31, 2015. The long-term expected rate of return on pension plan investments was determined using a ' building-block method in which best estimate ranges of expected future real rates of return (expected return, net of investment expenses and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized below. 1 54 Town's proportionate share of the PFRS net pension liability (asset) 55 $ 10, 588, 960 $ 4,740,748 $ (161, 321) 1 H u Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 3 - Detailed Notes on All Funds (Continued) Long -Term Expected Target Real Rate Asset Type Allocation of Return Domestic Equity 38% 7.30% International Equity 13 8.55 Private Equity 10 11.00 Real Estate 8 8.25 Absolute Return Strategies 3 6.75 Opportunistic Portfolio 3 8.60 Real Assets 3 8.65 Bonds and Mortgages 18 4.00 Cash 2 2.25 Inflation Indexed Bonds 2 4.00 100% The discount rate used to calculate the total pension liability was 7.0%. The projection of cash flows used to determine the discount rate assumes that contributions from plan members will be made at the current contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based upon those assumptions, the System's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. The following presents the Town's proportionate share of the net pension liability calculated using the discount rate of 7.0%, as well as what the Town's proportionate share of the net pension liability (asset) would be if it were calculated using a discount rate that is 1 percentage point lower (6.0%) or 1 percentage point higher (8.0%) than the current rate: 1% Current 1% Decrease Assumption Increase i (6.0%) (7.0%) (8.0%) Town's proportionate share of the ERS net pension liability (asset) $ 7,688,532 $ 3,409,658 $ (205,807) Town's proportionate share of the PFRS net pension liability (asset) 55 $ 10, 588, 960 $ 4,740,748 $ (161, 321) 1 H u Town of Mamaroneck, New York ' Notes to Financial Statements (Continued) December 31 2016 Note 3 - Detailed Notes on All Funds (Continued) The components of the collective net pension liability as of the March 31, 2016 measurement date were as follows: Fiduciary net position as a percentage of total pension liability 90.7% 90.2% 90.6% Employer contributions to ERS and PFRS are paid annually and cover the period through the end of the System's fiscal year, which is March 31St. Retirement contributions as of December 31, 2016 represent the employer contribution for the period of April 1, 2016 through December 31, ' 2016 based on prior year ERS and PFRS wages multiplied by the employers' contribution rate, by tier. Retirement contributions to ERS and PFRS for the nine months ended December 31, 2016 were $731,305 and $1,021,845, respectively. Voluntary Defined Contribution Plan The Town also offers a defined contribution plan to all non-union employees hired on or after July 1, 2013 and eaming at the annual full-time salary rate of $75,000 or more. The employee contribution is between 3% and 6% depending on salary and the Town will contribute 8%. Employer contributions vest after 366 days of service. No current employees participated in this program. ' Other Post Employment Benefit Obligations Payable In addition to providing pension benefits, the Town provides certain health care benefits for retired employees through a single employer defined benefit plan. The various collective bargaining agreements stipulate the employees covered and the percentage of contribution. Contributions by the Town may vary according to length of service. The cost of providing other post employment benefit obligations payable is shared between the Town and the retired employees. Substantially all of the Town's employees may become eligible for those benefits if they reach normal retirement age while working for the Town. The cost of other post employment benefit obligations payable is recognized as an expenditure as claims are paid. The Town's annual other post employment benefit ("OPEB°) cost (expense) is calculated based on ' the annual required contribution, ("ARC"), an amount actuarially determined in accordance with the parameters of GASB Statement No. 45. GASB Statement No. 45 establishes standards for the measurement, recognition and display of the expenses and liabilities for retirees' medical insurance. As a result, reporting of expenses and liabilities will no longer be accounted for under the "pay-as-you-go" approach. Instead of expensing the current year premiums paid, a per capita claims cost will be determined, which will be used to determine a "normal cost", an "actuarial accrued liability", and ultimately the ARC. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities over a period not to exceed thirty years. 56 ERS PFRS Total I pension p liability Total liabili $ 172,303,544,000 156,253,265,000 $ 30,347,727,000 27,386,940,000 $ 202,651,271,000 183,640,205,000 Fiduciary net position ' $ 19,011,066,000 Employers' net pension liability $ 16,050,279,000 $ 2,960,787,000 Fiduciary net position as a percentage of total pension liability 90.7% 90.2% 90.6% Employer contributions to ERS and PFRS are paid annually and cover the period through the end of the System's fiscal year, which is March 31St. Retirement contributions as of December 31, 2016 represent the employer contribution for the period of April 1, 2016 through December 31, ' 2016 based on prior year ERS and PFRS wages multiplied by the employers' contribution rate, by tier. Retirement contributions to ERS and PFRS for the nine months ended December 31, 2016 were $731,305 and $1,021,845, respectively. Voluntary Defined Contribution Plan The Town also offers a defined contribution plan to all non-union employees hired on or after July 1, 2013 and eaming at the annual full-time salary rate of $75,000 or more. The employee contribution is between 3% and 6% depending on salary and the Town will contribute 8%. Employer contributions vest after 366 days of service. No current employees participated in this program. ' Other Post Employment Benefit Obligations Payable In addition to providing pension benefits, the Town provides certain health care benefits for retired employees through a single employer defined benefit plan. The various collective bargaining agreements stipulate the employees covered and the percentage of contribution. Contributions by the Town may vary according to length of service. The cost of providing other post employment benefit obligations payable is shared between the Town and the retired employees. Substantially all of the Town's employees may become eligible for those benefits if they reach normal retirement age while working for the Town. The cost of other post employment benefit obligations payable is recognized as an expenditure as claims are paid. The Town's annual other post employment benefit ("OPEB°) cost (expense) is calculated based on ' the annual required contribution, ("ARC"), an amount actuarially determined in accordance with the parameters of GASB Statement No. 45. GASB Statement No. 45 establishes standards for the measurement, recognition and display of the expenses and liabilities for retirees' medical insurance. As a result, reporting of expenses and liabilities will no longer be accounted for under the "pay-as-you-go" approach. Instead of expensing the current year premiums paid, a per capita claims cost will be determined, which will be used to determine a "normal cost", an "actuarial accrued liability", and ultimately the ARC. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities over a period not to exceed thirty years. 56 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 3 - Detailed Notes on All Funds (Continued) Actuarial valuations for OPEB plans involve estimates of the value of reported amounts and assumptions about the probability of events far into the future. These amounts are subject to continual revision as results are compared to past expectations and new estimates are made about the future. Calculations are based on the OPEB benefits provided under the terms of the substantive plan in effect at the time of each valuation and on the pattern of sharing of costs between the employer and plan members to that point. In addition, the assumptions and projections utilized do not explicitly incorporate the potential effects of legal or contractual funding limitations on the pattern of cost sharing between the employer and plan members in the future. The actuarial calculations of the OPEB plan reflect a long-term perspective. The Town is required to accrue on the government -wide financial statements the amounts necessary to finance the plan as actuarially determined, which is equal to the balance not paid by plan members. Funding for the Plan has been established on a pay-as-you-go basis. The assumed increase in postretirement benefits is 8.0% for the first year, decreases by .5% per year through year 7 to 5%, and then continues at 5% thereafter. The amortization basis is the level percentage of payroll method with an open amortization approach with 21 years remaining in the amortization period. The actuarial assumptions included a 4.5% investment rate of return and 3% inflation rate. The unit credit method was used to determine the actuarial value of the assets of the OPEB plan, however, the Town currently has no assets set aside for the purpose of paying post employment benefits. The actuarial cost method utilized was the unit credit method. The number of participants as of January 1, 2016 was as follows: Active Employees 135 Retired Employees 118 Total 253 Amortization Component: Actuarial Accrued Liability as of January 1, 2016 $ 67,240,000 Assets at Market Value - Unfunded Actuarial Accrued Liability ("UAAL") $ 67,240,000 Funded Ratio 0.00% Covered Payroll (Active plan members) $ 11,970,000 UAAL as a Percentage of Covered Payroll 561.74% Annual Required Contribution $ 6,100,000 Interest on Net OPEB Obligation 1,020,000 Adjustment to Annual Required Contribution (1,330,000) Annual OPEB Cost 5,790,000 Contributions Made (1,830,000) Increase in Net OPEB Obligation 3,960,000 Net OPEB Obligation - Beginning of Year 22,700,000 Net OPEB Obligation - End of Year $ 26,660,000 57 Town of Mamaroneck, New York ' Notes to Financial Statements (Continued) December 31 2016 Note 3 - Detailed Notes on All Funds (Continued) The Town's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan and the net OPEB obligation for the current and two preceding years are as follows: Fiscal Percentage of Year Ended Annual Annual OPEB Net OPEB December 31, OPEB Cost Cost Contributed Obligation 2016 $ 5,790,000 31.61 % $ 26,660,000 j2015 5,080,000 31.50 22,700,000 2014 4,910,000 31.36 19,220,000 The schedule of funding progress for the OPEB plan immediately following the notes to the financial statements presents multi-year trend information about whether the actuarial value of the plan assets is increasing or decreasing relative to the actuarial accrued liability for benefits over time. I. Revenues and Expenditures tInterfund Transfers Interfund transfers are defined as the flow of assets, such as cash or goods and services, without the equivalent flow of assets in return. The interfund transfers reflected below have been reflected as transfers: 1 58 Transfers In Town Outside Capital Non -Major General Villages Projects Governmental Transfers Out Fund Fund Fund Funds Total General Fund $ - $ - $ 301,908 $ 806,612 $ 1,108,520 I Town Outside Villages Fund 50,000 - 176,670 109,661 336,331 Highway Fund - - 94,995 859,472 954,467 Special Districts Fund - - 486,500 644,479 1,130,979 Section 8 Housing Assistance - - 1,200 - 1,200 Non -Major Governmental Funds 9,000 119,658 - - 128,658 $ 59,000 $ 119,658 $ 1,061,273 $ 2,420,224 $ 3,660,155 Transfers are used to 1) move funds from the fund with collection authorization to the funds where additional amounts are needed and 2) to move amounts earmarked in the operating funds to fulfill commitments for Capital Projects and Debt Service funds expenditures. 1 58 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 3 - Detailed Notes on All Funds (Continued) J. Net Position The components of net position are detailed below: Net investment in capital assets - the component of net position that reports the difference between capital assets less both the accumulated depreciation and the outstanding balance of debt, excluding unexpended proceeds, that is directly attributable to the acquisition, construction or improvement of those assets. Restricted for Capital Projects - the component of net position that reports the amounts restricted for capital projects, exclusive of unexpended bond proceeds and unrestricted interest earnings. Restricted for Future Capital Projects - the component of net position that reports the amounts restricted for future capital projects. Restricted for Debt Service - the component of net position that reports the difference between assets and liabilities of the Debt Service Fund with constraints placed on their use by Local Finance Law. Restricted for Pension Benefits - the component of net position that reports the amounts restricted for the Length of Service Awards Program for volunteer firefighters established pursuant to Article 11-A of General Municipal Law of the State of New York. Restricted for Special Districts Funds, Section 8 Housing Assistance and Tri -Municipal Cable TV - the component of net position that represents funds restricted for specific purposes under New York State Law or by external parties and/or statutes. Restricted for Trusts - the component of net position that has been established to set aside funds in accordance with the terms of the grants. Unrestricted - all other amounts that do not meet the definition of "restricted" or "net investment in capital assets". 59 m � m m m m m i m m m m m m m Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31 2016 Note 3 - Detailed Notes on All Funds (Continued) K. Fund Balances 2016 2015 Town Section 8 Town Outside Section 8 Special Housing Capital Non -Major General Outside VlAapes Hgllway Special Districts Hauakg Ass stance Capital Projects Non -Major Govemerdal m General Visit" Hlgh-y Districts Asststance P. Govammentsl Funds Total Fund Fund Fund Fund Fund Fund Furls Total Fund Fund Fund Fund Fund Fund Norwpendahte- S 213,450 S 388,973 E 132.800 E 210,617 $ - $ - E $ 945,840 S 208,496 S 371,199 $ 136.935 E 158.138 E - $ $ $ 872,7 Prepaidexpeno8urse Restricted_ _ _ _ 5,844,427 - 5,&44,427 - - - = 136.825 - 1 Capital projects Future capital projects _ 125,000 _ _ _ - _ _ _ 125,000 - - - - _ _ Flro serAce-rds - - - 1,051,225 - - - 1,051,225 208,252 208,252 Tests _ _ _ _ _ _ 236,342 236,342 - - - - _ 760.410 760.410 Debt service - - 777,463 777,463 _ _ _ - 136,825 968,662 1,105,487 Total Reetricled 125,000 - 1,051,225 - 5,844,427 1,013,805 8,034,457 - Assigned Purchases on oder:' 26,574 5,973 2,375 _ - - 348 General 9wemmentsupport 5,765 20,809 - - - - - 3,807 - - - - 3,807 rta 2,499 Transportation rergpoltsli Transp _ _ 2,499 - _ - - Economic Opportunity and - 16,194 _ - - - - devebpment 16,194 - - - - - 11,995 18,204 - - - - - _ 1 ,204 Culture and recreation 11,895 - - - - - - - 5,000 6,187 - - 6,187 6 Home and community services 5,000 - - 36.546 0) 33,954 25,8 09 2,499 - - _ - 62.262 24,177 12,369 - C) Suoso"M years 854,022 288,990 40,600 27,785 - - 505.950 1,717,347 565,000 100,000 35,000 - - - 350,000 - 1.050,000 8,301,812 expenditures Major funds 3,460,157 1,067,878 3,637,044 712,378 - - 8,877,457 - 3,243,932 1,035,161 3,310,834 711 685 - Non -Major Governmental funds - - _ 1,394,031 1,394,031 TrimMunicipal Cade T.V. - - - - - 1,388,396 1,894,346 1,388,396 12,045,462 - 589,177 - 3,356,301 - 1,070,161 3,310,834 711,685 1,744,031 10,782.189 Total Assigned 887,976 3,774,956 1,110.977 3,664,829 712,378 _ _ 6,829,420 Unassigned 7,065,612 _ 7,065,612 28081371 6,829,420 E 76 - E S 1,207,096 _ _ S 3. , E 711,65 S 136,825 _ 2712,693 S 19,5898468973 Total Fund Balances $ 8282038 , 4,182 ,1243 9 290151 E ,25093 ,3727,500 Town Mamaroneck, of New York Notes to Financial Statements (Continued) December 31 2016 Note 3 - Detailed Notes on All Funds (Continued) Certain elements of fund balance are described above. Those additional elements, which are not reflected in the Statement of Net Position but are reported in the governmental funds balance sheet are described below. Prepaid Expenditures has been established to account for retirement and health insurance payments made in advance. The amount is classified as nonspendable to indicate that funds are "available" not for appropriation or expenditure even though they are a component of current assets. Purchases on order are assigned and represent the Town's intention to honor the contracts in process at year-end. The subsequent year's appropriations will be amended to provide authority to complete the transactions. Subsequent year's expenditures represent that at December 31, 2015, the Town Board has assigned the above amounts to be appropriated for the ensuing year's budget. ' Unassigned fund balance in the General Fund represents amounts not classified as nonspendable, restricted, committed or assigned. Note 4 - Summary Disclosure of Significant Contingencies A. Litigation The Town, in common with other municipalities, receives numerous notices of claims for money damages arising from false arrest, property damage or personal injury. Of the claims currently j pending, none are expected to have a material effect on the financial position of the Town if adversely settled. Westchester Joint Water Works ('WJWW") a joint venture of the Town as reported in note 3 is currently being fined by the New York State Health Department for not meeting a Supreme Court of the State of New York ruling requiring the construction of a filtration plant by December 3, 2008. These fines amounted to $39,560,000 as of December 31, 2016 and continue to accrue at $13,750 a day. The Town' share of these fines is approximately $7,404,077 or 18.7% of the total. Management of the WJWW has indicated that the State is holding in abeyance the imposition of these fines although they continue to be accrued by the WJWW. The Town has not accrued their share in the Special District Fund — Water District as the expectation of management is that the fines will be suspended or replaced with a negotiated settlement as the WJWW has proposed multiple acceptable alternatives to the filtration plant. The Town is also defendant in numerous tax certiorari proceedings, the results of which generally require tax refunds on the part of the Town. The amount of possible refunds cannot be determined at the present time and any refunds resulting from adverse settlements will be funded in the year in which the payments are made. 61 1 Town of Mamaroneck, New York Notes to Financial Statements (Concluded) December 31 2016 i Note 4 Summary Disclosure of Sianificant Contingencies (Continued) ■ B. Risk Management The primary government purchases various conventional liability and workers' compensation insurance policies to protect against potential losses. The general liability policy provides coverage up to $3 million. In addition, there is a public officials liability policy providing coverage of $2 million. Finally there is an excess liability policy for an additional $40 million. The Town's workers' compensation policy provides coverage at statutory levels. Settled claims resulting from these risks have not exceeded commercial insurance coverage in any of the past three fiscal years. The Housing Authority purchases various conventional insurance policies to reduce its exposure to loss. The Housing Authority maintains a general liability policy with coverage up to $5 million. Settled claims resulting from these risks have not exceeded commercial coverage in any of the past three fiscal years. C. Contingencies The Town participates in various Federal grant programs. These programs are subject to program compliance audits pursuant to the Single Audit Act. The amount of expenditures which may be disallowed by the granting agencies cannot be determined at this time, although the Town anticipates such amounts, if any, to be immaterial. t 1 1 62 Town of Mamaroneck, New York I Required Supplementary Information - Schedule of Funding Progress Pension Trust - Fire Service Awards Program Last Six Fiscal Years Actuarial Overfunded Valuation Actuarial Actuarial Actuarial Date Value of Accrued Accrued Funded December 31, Assets Liability Liability Ratio 2011 $ 834,071 $ 455,845 $ (378,226) 182.97 % 2012 852,441 534,678 (317,763) 159.43 2013 870,883 596,159 (274,724) 146.08 2014 940,514 697,864 (242,650) 134.77 2015 1,015,532 813,787 (201, 745) 124.79 2016 1,051,225 850,258 (200, 967) 123.64 See independent auditors' report. 63 1 11 u 11 A u J [1 �Ll i 1 11 11 I See independent auditors' report. 64 Town of Mamaroneck, New York Required Supplementary Information - Schedule of Funding Progress Other Post Employment Benefits Last Three Fiscal Years Unfunded Actuarial Unfunded Liability as a Percentage Valuation Value of Accrued Actuarial Accrued Funded Covered Ratio Payroll of Covered Payroll Date Assets Liability Liability I January 1, 2016 $ - $ 67,240,000 $ 67,240,000 = % $ 11,970,000 12,070,000 561.74 % 502.40 January 1, 2015 - 60,640,000 58,300,000 60,640,000 58,300,000 - - 11,940,000 488.27 I January 1, 2014 - �Ll i 1 11 11 I See independent auditors' report. 64 Town of Mamaroneck, New York Required Supplementary Information - Schedule of the Town's Proportionate Share of the Net Pension Liability New York State and Local Employees' Retirement System Last Ten Fiscal Years (1) Town's proportion of the net pension liability (asset) Town's proportionate share of the net pension liability (asset) Town's covered -employee payroll Town's proportionate share of the net pension liability (asset) as a percentage of its covered payroll Plan fiduciary net position as a percentage of the total pension liability 2016 (2) 2015 0.0212436% 0.0225153% $ 3,409,658 $ 760,623 $ 6,044,712 $ 6,133, 937 56.41% 12.40% 90.70% 97.90% Note - The amounts presented for each fiscal year were determined as of the March 31 measurement date within the current fiscal year. (1) Data not available prior to fiscal year 2015 implementation of Governmental Accounting Standards Board Statement No. 68, Accounting and Financial Reporting for Pensions. (2) The discount rate used to calculate the total pension liability was decreased from 7.5% to 7.0% effective with the March 31, 2016 measurement date. See independent auditors' report. 65 Town of Mamaroneck, New York Required Supplementary Information - Schedule of Contributions New York State and Local Employees' Retirement System Last Ten Fiscal Years (1) 2016 2015 Contractually required contribution $ 975,073 $ 921,095 Contributions in relation to the (975,073) (921,095) contractually required contribution Contribution deficiency (excess) $ $ Town's covered payroll $ 6,296,849 $ 6,216,275 Contributions as a percentage of 15.49% 14.82% covered payroll (1) Data not available prior to fiscal year 2015 implementation of Governmental Accounting Standards Board Statement No. 68, Accounting and Financial Reporting for Pensions. See independent auditors' report. Town of Mamaroneck, New York Required Supplementary Information - Schedule of the Town's Proportionate Share of the Net Pension Liability j New York State and Local Police and Fire Retirement System Last Ten Fiscal Years (1) Town's proportion of the net pension liability (asset) Town's proportionate share of the net pension liability (asset) Town's covered payroll Town's proportionate share of the net pension liability (asset) as a percentage of its covered payroll Plan fiduciary net position as a percentage of the total pension liability 2016 (2) 2015 0.1601178% 0.1617364% $ 4,740,748 $ 445,195 $ 6,036,891 $ 6,198,180 i 78.53% 7.18% 90.20% 99.00% Note - The amounts presented for each fiscal year were determined as of the March 31 measurement date within the current fiscal year. (1) Data not available prior to fiscal year 2015 implementation of Governmental Accounting Standards Board Statement No. 68, Accounting and Financial Reporting for Pensions. (2) The discount rate used to calculate the total pension liability was decreased from 7.5% to 7.0% effective with the March 31, 2016 measurement date. See independent auditors' report. 67 1 fl [l 0 1 �l �I Town of Mamaroneck, New York Required Supplementary Information - Schedule of Contributions New York State and Local Police and Fire Retirement System Last Ten Fiscal Years 1 2016 2015 $ 1,362,460 $ 1,105,220 Contractually required contribution Contributions in relation to the contractually required contribution Contribution deficiency (excess) Town's covered payroll (1,362,460) (1,105,220) $ 6,105,861 $ 6,230,182 Contributions as a percentage of 22.31% 17.74% covered payroll (1) Data not available prior to fiscal year 2015 implementation of Governmental Accounting Standards Board Statement No. 68, Accounting and Financial Reporting for Pensions. I I w 1 L I� See independent auditors' report. I .: (This page intentionally left blank) Town of Mamaroneck, New York General Fund Comparative Balance Sheet December 31, 2016 2015 ASSETS $ 12,465,669 $ 19,030,508 Cash and equivalents Taxes receivable 331,957 424,342 Town and County taxes 49,611,845 42,528,206 School districts taxes 2,168,070 3,254,623 Tax liens 31,321 31,321 Property acquired for taxes 28,658 25,961 State and Federal aid 52,143,193 46,238,492 Allowance for uncollectible amounts (1,667,663) (2,618,634) AND FUND BALANCE 50,475,530 43,619,858 Other receivables 323,148 196,541 Accounts 8,621 20,898 Due from other governments 28,658 25,961 State and Federal aid 171,629 62,336 Due from other funds 10 10 - Due to other governments 532,056 305,736 Overpayments 213,450 206,496 Prepaid expenditures $ 63,686,705 $ 63,162,598 Total Assets LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE Liabilities $ 226,599 $ 384,453 Accounts payable 30,616 36,047 Accrued liabilities 54 54,389,119 Due to school districts ,306,843 5, 6 83,008 Due to other funds 10 10 - Due to other governments 379 86,651 Overpayments 1,753 - Unearned revenues 54,571,825 54,979,278 Total Liabilities Deferred inflows of resources 822,842 558,227 Deferred tax revenues Total Liabilities and Deferred Inflows of Resources 55,394,667 55,537,505 Fund balance 213,450 206,496 Nonspendable 125,000 Restricted 887,976 589,177 Assigned Unassigned 7,065,612 6,829,420 Total Fund Balance 8,292,038 7,625,093 Total Liabilities, Deferred Inflows of Resources and Fund Balance $ 63,686,705 $ 63,162,598 I See independent auditors' report. 69 Town of Mamaroneck, New York General Fund Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Years Ended December 31, REVENUES Real property taxes Other tax items Departmental income Use of money and property Licenses and permits Fines and forfeitures Sale of property and compensation for loss State aid Federal aid Miscellaneous Total Revenues EXPENDITURES Current General government support Health Transportation Economic opportunity and development Culture and recreation Home and community services Employee benefits Debt service Interest Total Expenditures Excess of Revenues Over Expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total Other Financing Uses Net Change in Fund Balance FUND BALANCE Beginning of Year End of Year See independent auditors' report. - - 158,808 Variance with 1,573,725 1,578,125 2,273,584 Final Budget Original Final 77,003 Positive Budget Budget Actual (Negative) $ 3,847,133 $ 3,847,133 $ 3,643,083 $ (204,050) 605,000 605,000 1,000,533 395,533 3,396,434 3,396,434 3,597,718 201,284 263,000 263,000 313,684 50,684 35,500 35,500 72,710 37,210 270,000 270,000 320,723 50,723 - - 158,808 158,808 1,573,725 1,578,125 2,273,584 695,459 66,100 66,100 77,003 10,903 36,700 36,700 68,647 31,947 10,093,592 10,097,992 11,526,493 1,428,501 3,872,077 3,876,477 4,040,191 (163,714) 350,000 350,000 373,063 (23,063) 140,360 140,360 135,000 5,360 500,760 500,760 452,103 48,657 2,473,359 2,473,509 2,395,766 77,743 472,044 480,144 433,957 46,187 1,968,207 1,968,207 1,979,948 (11,741) 19,350 19,350 - 19,350 9,796,157 9,808,807 9,810,028 (1,221) 297,435 289,185 1,716,465 1,427,280 50,000 59,000 59,000 - (936,612) (1,108,520) (1,108,520) - (886,612) (1,049,520) (1,049,520) - (589,177) (760,335) 666,945 1,427,280 589,177 760,335 7,625,093 6,864,758 70 $ 8,292,038 $ 8,292,038 1 J 1 577,624 510,664 1,717,036 1,206,372 100,000 2015 129,774 2,564 (877,624) (913,975) 86,713) Variance with (777,624) Final (856,939) Final Budget Positive Original (276,101) 860,097 1,136,198 Budget Budget Actual (Negative) $ 3,668,788 $ 3,668,788 $ 3,765,435 $ 96,647 655,000 655,000 647,383 (7,617) 3,258,500 3,258,500 3,494,554 236,054 300,000 300,000 315,453 15,453 40,500 40,500 31,079 (9,421) 270,000 270,000 317,363 47,363 _ - 20,412 20,412 1,474,255 1,474,255 2,137,184 662,929 64,870 64,870 63,600 (1,270) 37,400 37,400 166,132 128,732 9,769,313 9,769,313 10,958,595 1,189,282 3,540,934 3,580,684 3,574,284 6,400 350,000 350,000 360,101 (10,101) 129,950 129,950 129,834 116 488,542 488,542 432,861 55,681 2,264,862 2,285,372 2,526,916 (241,544) 407,266 413,966 390,426 23,540 2,010,135 2,010,135 1,827,137 182,998 9,191,689 9,258,649 9,241,559 17,090 1 577,624 510,664 1,717,036 1,206,372 1 71 100,000 127,210 129,774 2,564 (877,624) (913,975) 86,713) (72,738) (777,624) (786,765) (856,939) (70,174) (200,000) (276,101) 860,097 1,136,198 200,000 276,101 6,764,996 6,488,895 $ _ $ - $ 7,625,093 $ 7,625,093 1 71 Town of Mamaroneck, New York General Fund Schedule of Revenues and Other Financing Sources Compared to Budget Year Ended December 31, 2016 (With Comparative Actuals for 2015) REAL PROPERTY TAXES OTHER TAX ITEMS Payments in lieu of taxes Interest and penalties on real property taxes Utilities gross receipts taxes DEPARTMENTAL INCOME Parking fees N Recreation fees Clerk fees Election services Senior center dues Pool charges Ice rink charges Section 8 Housing Assistance Fund reimbursement USE OF MONEY AND PROPERTY Earnings on investments Rents LICENSES AND PERMITS FINES AND FORFEITURES Fines and forfeited bail =11111 Mlillll � am no M Variance with Final Budget Original Final Positive 2015 Budget Budget Actual (Negative) Actual $ 3,847,133 $ 3,847,133 $ 3,643,083 $ (204,050) $ 3,765,435 - - 1,264 1,264 - 600,000 600,000 984,323 384,323 639,226 5,000 5,000 14,946 9,946 8,157 605,000 605,000 1,000,533 395,533 647,383 315,000 315,000 349,331 34,331 344,590 767,000 767,000 861,162 94,162 810,435 9,000 9,000 9,473 473 10,882 - - 1,212 1,212 2,808 14,500 14,500 22,192 7,692 22,139 535,000 535,000 613,067 78,067 573,089 1,170,500 1,170,500 1,170,216 (284) 1,195,509 585,434 585,434 571,065 (14,369) 535,102 3,396,434 3,396,434 3,597,718 201,284 3,494,554 20,000 20,000 27,642 7,642 52,238 243,000 243,000 286,042 43,042 263,215 263,000 263,000 313,684 50,684 315,453 35,500 35,500 72,710 37,210 31,079 270,000 270,000 320,723 50,723 317,363 W W W W = 0= W " W IlIM M WON � W " � = A v W SALE OF PROPERTY AND COMPENSATION FOR LOSS Sale of property Insurance recoveries STATE AID Per capita Mortgage tax Youth programs NGC -Mental Health Board Other FEDERAL AID Programs for the aging MISCELLANEOUS Refund of prior year's expenditures Gifts and donations Unclassified TOTAL REVENUES OTHER FINANCING SOURCES Transfers in Town Outside Villages Fund Capital Projects Fund Debt Service Fund Special Purpose Fund TOTAL OTHER FINANCING SOURCES TOTAL REVENUES AND OTHER FINANCING SOURCES See independent auditors' report. _ - 145,295 145,295 - _ - 13,513 13,513 20,412 _ - 158,808 158,808 20,412 140,000 140,000 142,194 2,194 142,194 1,075,000 1,075,000 1,736,581 661,581 1,622,519 2,500 2,500 2,957 457 2,820 350,000 350,000 373,063 23,063 360,101 6,225 10,625 18,789 8,164 9,550 1,573,725 1,578,125 2,273,584 695,459 2,137,184 66,100 66,100 77,003 10,903 63,600 _ - - 93,706 36,700 36,700 38,857 2,157 41,530 _ - 29,790 29,790 30,896 36,700 36,700 68,647 31,947 166,132 10,093,592 10,097,992 11,526,493 1,428,501 10,958,595 50,000 50,000 50,000 - 50,000 _ _ _ - 2,564 _ _ - 50,000 - 9,000 9,000 - 27,210 50,000 59,000 59,000 - 129,774 $ 10,143,592 $ 10,156,992 $ 11,585,493 $ 1,428,501 $ 11,088,369 Town of Mamaroneck, New York General Fund Schedule of Expenditures and Other Financing Uses Compared to Budget Year Ended December 31, 2016 (With Comparative Actuals for 2015) GENERAL GOVERNMENT SUPPORT Town Board Town Justice Supervisor Town Administrator Finance Audit Assessor Town Clerk V Town Attorney 4 Personnel Engineer Elections Town Center Central communications Central services Central data processing Municipal association dues Taxes on Town property Judgments and claims Unallocated insurance Metropolitan commuter transportation mobility tax Contingency HEALTH Narcotics Guidance Council Original Final Budget Budget $ 29,180 $ 29,180 362,127 366,526 85,554 85,554 320,947 320,947 564,666 564,666 78,425 78,425 628,551 628,551 241,921 241,921 268,200 268,200 121,630 121,630 119,925 119,925 43,358 43,358 349,566 349,566 44,500 44,500 135,472 135,473 212,425 212,425 4,000 4,000 83,130 83,130 50,000 50,000 84,000 84,000 14,500 14,500 30,000 30,000 Actual 29,603 375,106 86,275 334,818 548,072 74,038 641,988 212,740 285,544 121,838 125,945 43,360 355,803 57,836 86,165 404,936 3,350 88,392 55,827 94,144 14,411 Variance with Final Budget Positive (Negative) $ (423) (8,580) (721) (13,871) 16,594 4,387 (13,437) 29,181 (17,344) (208) (6,020) (2) (6,237) (13,336) 49,308 (192,511) 650 (5,262) (5,827) (10,144) 89 30,000 2015 Actual 29,213 335,120 69,799 316,482 613,284 74,375 346,357 233,341 283,882 103,806 107,876 42,097 341,961 58,683 90,245 216,644 4,350 119,628 84,388 89,109 13,644 3,872,077 3,876,477 4,040,191 (163,714) 3,574,284 350,000 350,000 373,063 (23,063) 360,101 mm MIM M MIM111111 sl IMM manMill M W Wl� MIM A M W W1111111 M M W M " W W W M Will " " W =1 TRANSPORTATION Superintendent of Highways 121,660 121,660 121,314 346 116,365 Off-street parking 18,700 18,700 13,686 5,014 13,469 140,360 140,360 135,000 5,360 129,834 ECONOMIC OPPORTUNITY AND DEVELOPMENT Programs for the Aging 485,760 485,760 437,103 48,657 417,861 Community Action Program 15,000 15,000 15,000 - 15,000 500,760 500,760 452,103 48,657 432,861 CULTURE AND RECREATION General recreation Ice rink Youth programs Pool Adult recreation Special recreation facility --j HOME AND COMMUNITY SERVICES U' Community beautification Cemeteries Human rights commission Rent Subsidy Program EMPLOYEE BENEFITS State retirement Social security Workers' compensation benefits Life insurance Hospital and medical insurance Disability insurance Unemployment benefits TOTAL EXPENDITURES 406,380 406,380 407,888 (1,508) 381,288 631,012 630,262 594,414 35,848 567,002 569,299 569,299 524,507 44,792 533,848 731,241 732,141 754,574 (22,433) 914,850 104,327 104,327 90,518 13,809 96,175 31,100 31,100 23,865 7,235 33,753 2,473,359 2,473,509 2,395,766 77,743 2,526,916 25,350 33,450 23,330 10,120 24,006 11,650 11,650 11,400 250 7,500 1,000 1,000 700 300 95' 434,044 434,044 398,527 35,517 358,825 472,044 480,144 433,957 46,187 390,426 455,000 455,000 516,088 (61,088) 491,623 325,000 325,000 318,872 6,128 307,377 92,407 92,407 90,560 1,847 65,288 5,500 5,500 5,151 349 5,300 1,076,800 1,076,800 1,027,106 49,694 945,830 5,500 5,500 5,789 (289) 5,216 8,000 8,000 16,382 (8,382) 6,503 1,968,207 1,968,207 1,979,948 (11,741) 1,827,137 9,796,157 9,808,807 9,810,028 (1,221) 9,241,559 (Continued) V 0 Town of Mamaroneck, New York General Fund Schedule of Expenditures and Other Financing Uses Compared to Budget (Continued) Year Ended December 31, 2016 (With Comparative Actuals for 2015) OTHER FINANCING USES Transfers out Debt Service Fund Capital Projects Fund TOTAL OTHER FINANCING USES TOTAL EXPENDITURES AND OTHER FINANCING USES See independent auditors' report. Variance with Final Budget Original Final Positive 2015 Budget Budget Actual (Negative) Actual $ 806,612 $ 806,612 $ 806,612 130,000 301,908 301,908 936,612 1,108,520 1,108,520 $ 811,624 175,089 986,713 $ 10,732,769 $ 10,917,327 $ 10,918,548 $ (1,221) $ 10,228,272 ITown of Mamaroneck, New York Town Outside Villages Fund Comparative Balance Sheet December 31, 2016 2015 ASSETS $ 3,496,158 $ 2,951,079 Cash and equivalents Receivables Accounts Due from other governments IPrepaid expenditures Total Assets LIABILITIES AND FUND BALANCE Liabilities Accounts payable Due to other funds ITotal Liabilities Fund balance Nonspendable Assigned Total Fund Balance Total Liabilities and Fund Balance See independent auditors' report. t 1 77 15,650 88,686 458,928 444,581 474,578 533,267 388,973 371,199 $ 4,359,709 $ 3,855,545 $ 189,418 $ 115,790 6,362 12,255 195,780 128,045 388,973 371,199 3,774,956 3,356,301 4,163,929 3,727,500 $ 4,359,709 $ 3,855,545 Town of Mamaroneck, New York Town Outside Villages Fund Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Years Ended December 31, 2016 ��li1�1-111T��1 Beginning of Year 112,369 214,869 3,727,500 3,512,631 End of Year $ - $ - $ 4,163,929 $ 4,163,929 See independent auditors' report. 78 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) REVENUES Real property taxes $ 9,146,718 $ 9,146,718 $ 9,112,943 $ (33,775) Non -property taxes 1,600,000 1,600,000 1,748,807 148,807 Departmental income 156,000 156,000 202,341 46,341 Licenses and permits 420,000 420,000 822,790 402,790 Fines and forfeitures 7,000 7,000 9,035 2,035 State aid - - 2,500 2,500 Federal aid 1,200 1,200 2,000 800 Miscellaneous 3,400 3,400 48,410 45,010 Total Revenues 11,334,318 11,334,318 11,948,826 614,508 EXPENDITURES Current General government support 453,600 481,130 514,234 (33,104) Public safety 5,624,350 5,628,349 5,585,351 42,998 Health 56,100 56,100 56,100 - Transportation 19,150 19,150 9,977 9,173 Culture and recreation 1,296,476 1,296,476 1,296,332 144 Home and community services 229,804 229,805 192,417 37,388 Employee benefits 3,619,696 3,619,696 3,643,360 (23,664) Debt service Interest 1,150 1,150 - 1,150 Total Expenditures 11,300,326 11,331,856 11,297,771 34,085 Excess (Deficiency) of Rev- enues Over Expenditures 33,992 2,462 651,055 648,593 OTHER FINANCING SOURCES (USES) Insurance recoveries - - 2,047 2,047 Transfers in 119,000 119,000 119,658 658 Transfers out (265,361) (336,331) (336,331) - Total Other Financing Uses (146,361) (217,331) (214,626) 2,705 Net Change in Fund Balance (112,369) (214,869) 436,429 651,298 ��li1�1-111T��1 Beginning of Year 112,369 214,869 3,727,500 3,512,631 End of Year $ - $ - $ 4,163,929 $ 4,163,929 See independent auditors' report. 78 1 1 1 C 1 I f i 1 1 1 1 1 2015 510,050 510,050 329,443 Variance with 5,511,910 5,516,110 5,718,985 Final Budget Original Final 56,100 Positive Budget Budget Actual (Negative) $ 9,149,755 $ 9,149,755 $ 9,149,042 $ (713) 1,650,000 1,650,000 1,727,220 77,220 147,000 147,000 179,441 32,441 390,000 390,000 514,701 124,701 7,000 7,000 12,115 5,115 - - 2,652 2,652 1,200 1,200 1,181 (19) 3,000 7,200 13,359 6,159 11,347,955 11,352,155 11,599,711 247,556 510,050 510,050 329,443 180,607 5,511,910 5,516,110 5,718,985 (202,875) 56,100 56,100 56,100 - 19,650 49,650 38,242 11,408 1,256,650 1,256,650 1,256,743 (93) 232,748 232,748 193,980 38,768 3,746,507 3,746,507 3,306,287 440,220 11,333,615 11,367,815 10,899,780 468,035 14,340 (15,660) 699,931 715,591 - - 75,124 75,124 124,000 124,000 126,148 2,148 (245,008) (245,008) (249,029) (4,021) (121,008) (121,008) (47,757) 73,251 (106,668) (136,668) 652,174 788,842 106,668 136,668 3,075,326 2,938,658 $ - $ - $ 3,727,500 $ 3,727,500 det Town of Mamaroneck, New York Town Outside Villages Fund Schedule of Revenues and Other Financing Sources Compared to Budget Year Ended December 31, 2016 (With Comparative Actuals for 2015) Variance with Final Budget Original Final Positive 2015 Budget Budget Actual (Negative) Actual REAL PROPERTY TAXES $ 9,146,718 $ 9,146,718 $ 9,112,943 $ (33,775) $ 9,149,042 NON -PROPERTY TAXES Non -property tax distribution from County DEPARTMENTAL INCOME Police fees Zoning fees OD Planning Board fees Emergency tenants protection Parking fees Recreation fees LICENSES AND PERMITS Building permits Alarm licenses Other licenses FINES AND FORFEITURES False alarms STATE AID New York State energy grant Emergency management assistance 1,600,000 1,600,000 1,748,807 148,807 1,727,220 500 500 277 (223) 254 5,000 5,000 15,130 10,130 7,620 2,000 2,000 2,920 920 3,825 2,500 2,500 2,450 (50) 2,440 115,000 115,000 147,098 32,098 134,070 31,000 31,000 34,466 3,466 31,232 156,000 156,000 202,341 46,341 179,441 325,000 325,000 650,559 325,559 402,496 35,000 35,000 38,600 3,600 33,075 60,000 60,000 133,631 73,631 79,130 420,000 420,000 822,790 402,790 514,701 7,000 7,000 9,035 2,035 12,115 - - 2,500 2,500 - _ _ _ - 2,652 _ - 2,500 2,500 2,652 00 w m=== m m=== m= m m= m= FEDERAL AID Transportation MISCELLANEOUS Unclassified TOTAL REVENUES OTHER FINANCING SOURCES Insurance recoveries Transfers in Capital Projects Fund Debt Service Fund Tri -Municipal Cable T.V. Fund TOTAL OTHER FINANCING SOURCES TOTAL REVENUES AND OTHER FINANCING SOURCES See independent auditors' report. 1,200 1.200 2,000 800 1,181 3,400 3,400 48,410 45,010 13,359 11,334,318 11,334,318 11,948,826 614,508 11,599,711 _ - 2,047 2,047 75,124 _ - 1,490 - - - - 5,000 119,000 119,000 119,658 658 119,658 119,000 119,000 121,705 2,705 201,272 $ 11,453,318 1 11,453,318 $ 12,070,531 $ 617,213 $ 11,800,983 Town of Mamaroneck, New York Town Outside Villages Fund Schedule of Expenditures and Other Financing Uses Compared to Budget Year Ended December 31, 2016 (With Comparative Actuals for 2015) Variance with Final Budget Original Final Positive 2015 Budget Budget Actual (Negative) Actual GENERAL GOVERNMENT SUPPORT 55,400 55,400 54,272 1,128 39,254 Central communications $ 20,000 $ 20,000 $ 23,925 $ (3,925) $ 22,491 Central services 141,000 141,000 73,500 67,500 83,352 Central data processing 72,000 99,530 174,368 (74,838) 52,619 Unallocated insurance 107,000 107,000 116,250 (9,250) 109,359 Judgments and claims 75,000 75,000 105,913 (30,913) 41,146 Metropolitan commuter transportation mobility tax 18,600 18,600 17,226 1,374 18,397 Employee evaluations 5,000 5,000 3,052 1,948 2,079 Contingency 15,000 15,000 - 15,000 - 453,600 481,130 514,234 (33,104) 329,443 ro PUBLIC SAFETY Police 5,074,075 5,074,074 5,039,019 35,055 5,140,757 Other public safety 24,000 24,000 2,126 21,874 19,026 Traffic control 82,020 86,020 80,600 5,420 68,506 Control of animals 18,500 18,500 18,204 296 18,447 Safety inspection 425,755 425,755 445,402 (19,647) 472,249 5,624,350 5,628,349 5,585,351 42,998 5,718,985 HEALTH Narcotics Guidance Council 56,100 56,100 56,100 - 56,100 TRANSPORTATION Off-street parking lots 19,150 19,150 9,977 9,173 38,242 CULTURE AND RECREATION Playgrounds and recreation 55,400 55,400 54,272 1,128 39,254 Youth programs 500 500 500 - 500 Joint youth advocate 500 500 515 (15) 494 Library 1,238,076 1,238,076 1,238,076 - 1,213,800 Celebrations 2,000 2,000 2,969 (969) 2,695 1,296,476 1,296,476 1,296,332 144 1,256,743 See independent auditors' report. HOME AND COMMUNITY SERVICES Board of Appeals 50,079 50,079 48,603 1,476 47,661 Planning Board 71,529 71,529 60,390 11,139 70,293 Environmental control 102,271 102,272 80,974 21,298 71,973 Emergency tenant protection 2,500 2,500 2,450 50 2,440 Architectural Review Board - - - - 1,613 Coastal zone 3,425 3,425 - 3,425 - 229,804 229,805 192,417 37,388 193,980 EMPLOYEE BENEFITS State retirement 90,000 90,000 98,326 (8,326) 95,303 Police retirement 1,000,000 1,000,000 1,037,312 (37,312) 907,934 Social security 418,000 418,000 348,393 69,607 361,502 Workers' compensation benefits 219,896 219,896 308,339 (88,443) 197,494 Life insurance 3,500 3,500 3,215 285 3,002 Hospital and medical insurance 1,867,300 1,867,300 1,832,126 35,174 1,724,121 Disability insurance 1,000 1,000 940 60 853 Unemployment benefits 20,000 20,000 14,709 5,291 16,078 3,619,696 3,619,696 3,643,360 (23,664) 3,306,287 w DEBT SERVICE Interest Bond anticipation notes 1,150 1,150 - 1,150 - TOTAL EXPENDITURES 11,300,326 11,331,856 11,297,771 34,085 10,899,780 OTHER FINANCING USES Transfers out General Fund 50,000 50,000 50,000 - 50,000 Debt Service Fund 109,661 109,661 109,661 - 110,008 Capital Projects Fund 105,700 176,670 176,670 - 89,021 TOTAL OTHER FINANCING USES 265,361 336,331 336,331 - 249,029 TOTAL EXPENDITURES AND OTHER FINANCING USES $ 11,565,687 $ 11,668,187 $ 11,634,102 $ 34,085 $ 11,148,809 See independent auditors' report. (This page intentionally left blank) r Town of Mamaroneck, New York Highway Fund Comparative Balance Sheet December 31, 2016 2015 ASSETS Cash and equivalents $ 1,153,072 $ 879,844 Receivables Accounts Due from other governments State and Federal aid Due from other funds Prepaid expenditures Total Assets LIABILITIES AND FUND BALANCE Liabilities Accounts payable Accrued liabilities Due to other funds Due to other governments Total Liabilities Fund balance Nonspendable Assigned Total Fund Balance Total Liabilities and Fund Balance See independent auditors' report. 472 10,377 45,472 74,207 - 95,985 12,909 88,498 58,853 269,067 132,800 136,935 $ 1,344,725 $ 1,285,846 $ 85,835 $ 73,712 4,453 5,038 999 - 9,661 - 100,948 78,750 132,800 136,935 1,110, 977 1,070,161 1,243,777 1,207, 096 $ 1,344,725 $ 1,285,846 Town of Mamaroneck, New York Highway Fund Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Years Ended December 31, 2016 REVENUES Real property taxes Departmental income Intergovemmental charges Use of money and property Sale of property and compensation for loss State aid Miscellaneous Total Revenues EXPENDITURES Current Transportation Employee benefits Total Expenditures Excess of Revenues Over Expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total Other Financing Uses Net Change in Fund Balance FUND BALANCE Beginning of Year End of Year Original Budget Final Budget $ 4,593,786 $ 4,593,786 20,000 20,000 495,000 495,000 100 100 Actual $ 4,583,828 31,727 381,614 140 Variance with Final Budget Positive (Negative) $ (9,958) 11,727 (113,386) 40 22,500 22,500 39,082 16,582 85,000 85,000 102,772 17,772 - - 576 576 5,216,386 5,216,386 5,139,739 (76,647) 2,989,289 2,994,146 2,809,225 184,921 1,305,925 1,305,925 1,339,366 (33,441) (35,000) (49,852) 4,295,214 4,300,071 4,148,591 151,480 921,172 916,315 991,148 74,833 (956,172) (966,167) (954,467) 11,700 (956,172) (966,167) (954,467) 11,700 (35,000) (49,852) 36,681 86,533 35,000 49,852 1,207,096 1,157,244 $ - $ - $ 1,243,777 $ 1,243,777 See independent auditors' report. 85 11 2015 5,092,347 5,092,347 5,118,058 25,711 2,908,899 2,908,899 Variance with (15,848) ' 1,303,251 Final Budget Original Final Positive Budget Budget Actual (Negative) $ 4,457,147 $ 4,457,147 $ 4,456,800 $ (347) 20,000 20,000 59,283 39,283 512,000 512,000 440,033 (71,967) 200 200 108 (92) 23,000 23,000 18,496 (4,504) 80,000 80,000 143,298 63,298 _ - 40 40 5,092,347 5,092,347 5,118,058 25,711 11 86 2,908,899 2,908,899 2,924,747 (15,848) ' 1,303,251 1,303,251 1,254,138 49,113 ' 4,212,150 4,212,150 4,178,885 33,265 ' 880,197 880,197 939,173 58,976 ' 50,000 50,000 86,789 36,789 (980,856) (1,047,156) (1,050,012) (2,856 ' (930,856) (997,156) (963,223) 33,933 ' (50,659) (116,959) (24,050) 92,909 50,659 116,959 1,231,146 1,114,187 $ - $ - $ 1,207,096 $ 1,207,096 11 86 Town of Mamaroneck, New York Special Districts Fund Combining Balance Sheet - Sub Funds December 31, 2016 With Comparative Totals for 2015) LIABILITIES AND FUND BALANCES Liabilities Accounts payable $ 480 $ 1,696 $ 12,420 $ 18,479 Accrued liabilities - 30 - 38,594 Due to other funds - - - 1,572 Total Liabilities 480 1,726 12,420 58,645 Fund balances Nonspendable 2,507 4,945 Street Fire Restricted Water Sewer Lighting Protection Assigned District District District District ASSETS 2,444,450 246,800 55,768 1,704,096 Cash and equivalents $ 2,442,423 $ 192,782 $ 58,199 $ 594,205 Fund Balances Investments - - - 1,051,225 Receivables Accounts _ _ - 2,879 Due from other governments - 50,799 - - Due from other funds - - 5,044 - - 50,799 5,044 2,879 Prepaid expenditures 2,507 4,945 4,945 114,432 Total Assets $ 2,444,930 $ 248,526 $ 68,188 $ 1,762,741 LIABILITIES AND FUND BALANCES Liabilities Accounts payable $ 480 $ 1,696 $ 12,420 $ 18,479 Accrued liabilities - 30 - 38,594 Due to other funds - - - 1,572 Total Liabilities 480 1,726 12,420 58,645 Fund balances Nonspendable 2,507 4,945 4,945 114,432 Restricted - - - 1,051,225 Assigned 2,441,943 241,855 50,823 538,439 Total Fund Balances 2,444,450 246,800 55,768 1,704,096 Total Liabilities and Fund Balances $ 2,444,930 $ 248,526 $ 68,188 $ 1,762,741 See independent auditors' report. 87 Refuse and Totals Garbage Ambulance District District 2016 2015 $ 95,913 $ 290,655 $ 3,674,177 $ 3,416,073 _ - 1,051,225 _ 850 3,729 3,026 - 65,779 116,578 131,625 _ - 5,044 4,646 - 66,629 125,351 139,297 16,340 67,448 210,617 158,139 $ 112,253 $ 424,732 $ 5,061,370 $ 3,713,509 $ - $ 35,160 $ 68,235 $ 176,689 - 21,875 60,499 31,099 3,846 547 5,965 36,748 3,846 57,582 134,699 244,536 16,340 67,448 210,617 158,139 - - 1,051,225 - 92,067 299,702 3,664,829 3,310,834 108,407 367,150 4,926,671 3,468,973 $ 112,253 $ 424,732 $ 5,061,370 $ 3,713,509 RE Town of Mamaroneck, New York Special Districts Fund Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Sub Funds Year Ended December 31, 2016 (With Comparative Totals for 2015) Street Water Sewer Lighting District District District REVENUES Real property taxes $ - $ - $ 254,112 Departmental income 1,084,335 202,496 - Intergovemmental charges _ _ _ Use of money and property 1,029 Net change in fair value of investments - Sale of property and compensation for loss State aid Miscellaneous - - 70,843 Total Revenues 1,085,364 202,496 324,955 EXPENDITURES Current Public safety - _ - Health Transportation - - 141,536 Home and community services 83,657 115,395 - Employee benefits - 37,530 27,796 Debt service Principal _ _ _ Interest _ Total Expenditures 83,657 152,925 169,332 Excess of Revenues Over Expenditures 1,001,707 49,571 155,623 OTHER FINANCING SOURCES (USES) Transfers in _ Transfers out (595,794) (17,931) (127,878) Total Other Financing Uses (595,794) (17,931) (127,878) Net Change in Fund Balances 405,913 31,640 27,745 FUND BALANCES Beginning of Year, as reported 2,038,537 215,160 28,023 Cumulative Effect of Change in Accounting Principle _ _ _ Beginning of Year, as restated 2,038,537 215,160 28,023 End of Year $ 2,444,450 $ 246,800 $ 55,768 See independent auditors' report. 89 Refuse and Fire Garbage Ambulance Protection nistrict District District 2016 Totals $ 2,088,616 $ 543,577 $ 3,217,324 $ 6,103,629 $ 6,171,972 - 823,736 - 2,110,567 1,600,240 - 112,763 - 112,763 112,002 _ - 32,483 33,512 1,210 4,050 10,629 14,679 9,910 - _ 1,658 _ - 70,843 11,472 2,088,616 1,484,126 3,260,436 8,445,993 7,908,464 _ 1,892,948 1,892,948 1,854,763 - 1,118,290 - 1,118,290 1,132,022 _ - 141,536 111,838 _ 1,960,437 - - 2,159,489 2,015,697 - 267,263 1,192,312 1,524,901 1,370,604 - 29,300 - 29,300 29,300 - 183 6,201 6,384 2,471 1,960,437 1,415,036 3,091,461 6,872,848 6,516,695 128,179 69,090 168,975 1,573,145 1,391,769 _ - 20,000 (143,634) (25,368) (220,374) (1,130,979) (1,223,971) (143,634) (25,368) (220,374) (1,130,979) (1,203,971) (15,455) 43,722 (51,399) 442,166 187,798 123,862 323,428 739,963 3,468,973 3,281,175 - 1,015,532 1,015,532 - 123,862 323,428 1,755,495 4,484,505 3,281,175 $ 108,407 $ 367,150 $ 1,704,096 $ 4,926,671 $ 3,468,973 Town of Mamaroneck, New York I Section 8 Housing Assistance Fund - 677,192 Comparative Balance Sheet 712,378 711,685 December 31, $ 1,389,570 $ 775,338 2016 2015 ASSETS Cash and equivalents $ 1,385,885 $ 772,550 State and Federal aid receivable 3,685 2,788 i Total Assets $ 1,389,570 $ 775,338 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities Accounts payable Due to other funds Unearned revenues Total Liabilities Deferred inflows of resources Housing assistance payments received in advance Total Liabilities and Deferred Inflows of Resources Fund balance Assigned Total Liabilities, Deferred Inflows of Resources and Fund Balance See independent auditors' report. 91 $ - $ 1,316 164,140 62,337 39,918 - 204,058 63,653 473,134 - 677,192 63,653 712,378 711,685 $ 1,389,570 $ 775,338 I F1 H ri Town of Mamaroneck, New York Section 8 Housing Assistance Fund Comparative Statement of Revenues, Expenditures and Changes in Fund Balance Years Ended December 31, 2016 2015 REVENUES Use of money and property Federal aid Miscellaneous Total Revenues EXPENDITURES Current Economic opportunity and development Excess (Deficiency) of Revenues Over Expenditures OTHER FINANCING USES Transfers out Net Change in Fund Balance FUND BALANCE Beginning of Year End of Year See independent auditors' report. 92 $ 1,513 $ 1,532 6,203,198 6,097,967 41,426 36,578 6,246,137 6,136,077 6,244,244 6,247,221 1,893 (111,144) (1,200) - 693 (111,144) 711,685 822,829 $ 712,378 $ 711,685 Town of Mamaroneck, New York Capital Projects Fund Comparative Balance Sheet December 31, ASSETS 2016 2015 Cash and equivalents $ 6,575,635 $ 1,478,678 Receivables Accounts 1,707 Due from other governments - 1,347 State and Federal aid - 4,000 Due from other funds 1,200 91,366 2,907 96,713 Total Assets $ 6,578,542 $ 1,575,391 LIABILITIES AND FUND BALANCE Liabilities Accounts payable $ 721,307 $ 734,362 Due to other funds 1,716 108,112 Unearned revenues 11,092 11,092 Bond anticipation notes payable - 585,000 Total Liabilities 734,115 1,438,566 Fund balance 1 Restricted 5,844,427 136,825 Total Liabilities and Fund Balance $ 6,578,542 $ 1,575,391 A L 1 D E See independent auditors' report. 93 See independent auditors' report. 1 94 Town of Mamaroneck, New York Capital Projects Fund Comparative Statement of Revenues, Expenditures and Changes in Fund Balance ' Years Ended December 31, 2016 2015 REVENUES $ (46) $ 4,000 State aid - 17,047 Federal aid 168,168 268,969 Miscellaneous 168,122 290,016 Total Revenues ' EXPENDITURES 6,697,638 3,513,961 i Capital outlay (3,223,945) Deficiency of Revenues Over Expenditures (6,529,516) OTHER FINANCING SOURCES (USES) Bonds issued 11,175,845 - - 146,502 ' Installment purchase debt issued Transfers in 1,061,273 1,025,828 - (96 287) Transfers out Total Other Financing Sources 12,237,118 1,076,043 Net Change in Fund Balance 5,707,602 (2,147,902) FUND BALANCE 136,825 2,284,727 Beginning of Year $ 5,844,427 $ 136,825 End of Year See independent auditors' report. 1 94 Town of Mamaroneck, New York Capital Projects Fund Project -Length Schedule Inception of Project through December 31 2016 PROJECT Project Project NumberBudget u I Expenditures Unexpended I and Transfers Balance Police Headquarters Renovation 24-6 $ 1,193,375 $ 1,021,575 $ 171,800 Construction of Water Plant 25-2 1,220,000 1,099,702 120,298 ' Geographic Information System 25-4 186,355 186,285 70 Justice Court Equipment 28-4 48,500 37,449 11,051 Drainage Improvements - Bonnie Way 29-9 205,000 8,869 196,131 Storm Drainage Improvements 29-10 102,000 81,118 20,882 Water District - Capital Improvements 2010-12 330,000 285,507 44,493 Town Center Building Improvement 2011-14 131,530 80,329 51,201 Highway Garage Vehicle and Equipment 2012-06 350,000 339,375 10,625 Water Capital Improvement 2012-12 492,400 453,648 38,752 Sanitary Sewer Pump Station 2012-23. 65,000 35,425 29,575 Ice Rink Improvements 2012-24 471,550 455,502 16,048 Police Vehicles 2013-02 65,000 55,414 9,586 Roads, Sidewalks and Curbs 2013-04 671,710 656,572 15,138 Highway Garage Vehicle and Equipment 2013-06 320,000 299,737 20,263 Computer Software 2013-19 32,200 30,418 1,782 Winding Brook Road Bridge 2013-35 280,000 317,923 (37,923) Water Capital Improvement 2014-12 125,000 84,894 40,106 Passenger Bus 2014-22 29,297 24,444 4,853 Sanitary Sewer Pump Station 2014-23 35,500 387 35,113 Recreation Facilities Memorial Park 2014-31 42,000 37,488 4,512 Ambulance Equipment 2014-33 38,500 32,717 5,783 Town Center Roof 2014-37 444,015 596,682 (152,667) Highway Garage Building Improvements 2014-38 166,000 33,975 132,025 Sheldrake Improvements 2014-40 9,000 3,400 5,600 Energy Improvement Fire Headquarters 2014-43 260,000 263,773 (3,773) Police Vehicles 2015-02 70,000 65,509 4,491 Highway Vehicles and Equipment 2015-06 459,995 184,569 275,426 Recreation Vehicle 2015-08 33,600 30,833 2,767 Fire District Apparatus 2015-11 1,700,000 31,343 1,668,657 Water Capital Improvement 2015-12 1,027,300 1,032,563 (5,263) Computer Software 2015-19 50,296 55,601 (5,305) Computer Hardware 2015-20 59,955 60,320 (365) Fire Chief Vehicle 2015-27 40,000 40,752 (752) Fire Building Improvements 2015-29 363,000 214,706 148,294 Recreation Facility Improvements 2015-31 29,700 29,587 113 Sheldrake Improvements 2015-40 11,300 5,210 6,090 Weaver Street Sidewalk Extensions 2015-45 395,000 19,000 376,000 Guardrail Improvements 2015-46 51,400 54,604 (3,204) New Jefferson Parking Road Improvement 2015-47 183,150 64,087 119,063 Storm Water Drainage 2015-49 72,450 648 71 802 Police Vehicles 2016-02 107,700 101,534 6,166 Roads, Sidewalk and Curbs 2016-04 1,021,668 959,773 61,895 Highway Vehicles and Equipment 2016-06 367,425 349,953 17,472 Fire District Apparatus 2016-11 40,000 40,118 (118) Water Capital improvement 2016-12 1,347,200 415,047 932,153 Town Center Building Improvement 2016-14 371,250 57,817 313,433 Computer Software 2016-19 184,728 174,933 9,795 Computer Hardware 2016-20 97,700 95,861 1,839 Passenger Bus 2016-22 52,565 207 52,358 Recreation Facility Improvement 2016-31 57,200 15,814 41,386 Ambulance Equipment 2016-33 5,000 - 5,000 Conservation Trails 2016-39 52,750 13,023 39,727 Sheldrake Improvements 2016-40 28,100 27,064 1,036 Parking Lot Town Center 2016-48 5,971,250 31,185 5,940,065 Storm Water Drainage 2016-49 88,000 2,382 85,618 Sewer System Evaluation 2016-51 1,200,000 49,371 1,150,629 VFW Building Purchase 2016-52 2,230,000 2,179,220 50 780 Totals $$ 2® $ 12,925,242 $ 12,158,372 See independent auditors' report. 95 Fund Balance ' (Deficit) at Total December 31, Revenues 2016 ' $ 1,193,375 $ 171,800 1,220,000 120,298 186,355 70 37,449 - 205,000 196,131 102,000 20,882 330,000 44,493 131,530 51,201 $ 18,769,669 $® 1 96 350,000 10,625 492,400 38,752 65,000 29,575 471,550 16,048 65,000 9,586 671,710 15,138 320,000 20,263 32,200 1,782 125,000 (192,923) ' (84,894) 29,297 4,853 35,500 35,113 42,000 4,512 38,500 5,783 444,016 (152,666) 166,000 132,025 9,000 5,600 260,000 (3,773) 70,000 4,491 459,995 275,426 33,600 2,767 1,700,000 1,668,657 1,027,300 (5,263) 50,296 (5,305) 59,955 (365) 40,000 (752) 363,000 148,294 29,700 113 11,300 6,090 (19,000) 51,400 (3,204) 123,150 59,063 72,450 71,802 105,700 4,166 1,021,668 61,895 367,425 17,472 40,000 (118) 1,347,200 932,153 371,250 313,433 184,728 9,795 97,700 1,839 ' 10,800 10,593 57,200 41,386 5,000 5,000 52,750 39,727 ' 28,100 1,036 447,120 415,935 88,000 85,618 1,200,000 1,150,629 2,230,000 50,780 $ 18,769,669 $® 1 96 Town of Mamaroneck, New York Non -Major Governmental Funds Combining Balance Sheet December 31, 2016 (With Comparative Totals for 2015) , Tri - Municipal Special Cable T.V. Purpose ASSETS Cash and equivalents $ 1,508,200 $ 243,762 Receivables Accounts 230,196 - Due from other funds - _ 230,196 - Total Assets $ 1,738,396 $ 243,762 LIABILITIES AND FUND BALANCES Liabilities Accounts payable $ - $ - Bond interest and matured bonds payable - - Due to other funds - 7,420 Total Liabilities 7,420 - Fund balances Restricted - 236,342 Assigned 1,738,396 - Total Fund Balances 1,738,396 236,342 Total Liabilities and Fund Balances $ 1,738,396 $ 243,762 See independent auditors' report. 97 1 1 1 1 1 1 1 1 1 1 1 1 1 Total Non -Major Governmental Funds Debt Service 2016 2015 $ 931,968 $ 2,683,930 $ 2,481,699 - 230,196 221,818 1,445 1,445 55,614 1,445 231,641 277,432 $ 933,413 $ 2,915,571 $ 2,759,131 $ 35,948 10,490 7,420 - 7,420 46,438 777,463 1,013,805 968,662 155,950 1,894,346 1,744,031 933,413 2,908,151 2,712,693 $ 933,413 $ 2,915,571 $ 2,759,131 Town of Mamaroneck, New York Non -Major Governmental Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances Year Ended December 31, 2016 (With Comparative Totals for 2015) REVENUES Departmental income Use of money and property Miscellaneous Total Revenues EXPENDITURES Current General government support Home and community services Debt service Principal Interest Total Expenditures Excess (Deficiency) of Revenues Over Expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances FUND BALANCES Beginning of Year End of Year See independent auditors' report. Tri - Municipal Cable T.V. Special Purpose $ 1,021,965 $ 1,034 40,923 1,022,999 40,923 908,976 - - 3,833 908,976 3,833 114,023 37,090 (119,658) (9,000) (119,658) (9,000) (5,635) 28,090 1,744,031 208,252 $ 1,738,396 $ 236,342 Total Non -Major Governmental Funds Debt Service 2016 2015 $ - $ 1,021,965 $ 1,003,747 162,515 163,549 6,226 10,490 51,413 25,220 173,005 1,236,927 1,035,193 908,976 953,170 3,833 3,597 1,745,000 1,745,000 1,725,000 675,226 675,226 708,896 2,420,226 3,333,035 3,390,663 (2,247,221) (2,096,108) (2,355,470) 2,420,224 2,420,224 2,489,341 - (128,658) (271,868) 2,420,224 2,291,566 2,217,473 173,003 195,458 (137,997) 760,410 2,712,693 2,850,690 $ 933,413 $ 2,908,151 $ 2,712,693 f f] (This page intentionally left blank) 1 1 1 I 1 1 Town of Mamaroneck, New York Tri -Municipal Cable T.V. Fund Comparative Balance Sheet December 31, ASSETS Cash and equivalents Accounts receivable Total Assets LIABILITIES AND FUND BALANCE Liabilities Accounts payable Fund balance Assigned Total Liabilities and Fund Balance See independent auditors' report. 101 2016 2015 $ 1,508,200 $ 1,558,161 230,196 221,818 $ 1,738,396 $ 1,779,979 $ - $ 35,948 1,738,396 1,744,031 $ 1,738,396 $ 1,779,979 Town of Mamaroneck, New York Tri -Municipal Cable T.V. Fund Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Years Ended December 31, 2016 EXPENDITURES Current General government support 889,842 889,842 908,976 (19,134) Excess (Deficiency) of Revenues Over Expenditures (230,342) (230,342) 114,023 344,365 OTHER FINANCING USES Transfers out (119,658) (119,658) (119,658) - Net Change in Fund Balance (350,000) (350,000) (5,635) 344,365 FUND BALANCE Beginning of Year 350,000 350,000 1,744,031 1,394,031 End of Year $ - $ - $ 1,738,396 $ 1,738,396 See independent auditors' report. 102 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) REVENUES Departmental income $ 658,800 $ 658,800 $ 1,021,965 $ 363,165 Use of money and property 700 700 1,034 334 Total Revenues 659,500 659,500 1,022,999 363,499 EXPENDITURES Current General government support 889,842 889,842 908,976 (19,134) Excess (Deficiency) of Revenues Over Expenditures (230,342) (230,342) 114,023 344,365 OTHER FINANCING USES Transfers out (119,658) (119,658) (119,658) - Net Change in Fund Balance (350,000) (350,000) (5,635) 344,365 FUND BALANCE Beginning of Year 350,000 350,000 1,744,031 1,394,031 End of Year $ - $ - $ 1,738,396 $ 1,738,396 See independent auditors' report. 102 2015 865,332 865,332 953,170 (87,838) (230,342) (230,342) 51,224 281,566 (119,658) (119,658) (119,658) (350,000) (350,000) (68,434) 281,566 350,000 350,000 1,812,465 1,462,465 $ - $ - $ 1,744,031 $ 1,744,031 103 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) $ 633,490 $ 633,490 $ 1,003,747 $ 370,257 1,500 1,500 647 (853) 634,990 634,990 1,004,394 369,404 865,332 865,332 953,170 (87,838) (230,342) (230,342) 51,224 281,566 (119,658) (119,658) (119,658) (350,000) (350,000) (68,434) 281,566 350,000 350,000 1,812,465 1,462,465 $ - $ - $ 1,744,031 $ 1,744,031 103 Town of Mamaroneck, New York Special Purpose Fund Comparative Balance Sheet December 31, 2016 2015 ASSETS Cash and equivalents $ 243,762 $ 208,252 LIABILITIES AND FUND BALANCE Liabilities Due to other funds Fund balance Restricted Total Liabilities and Fund Balance See independent auditors' report. 104 $ 7,420 $ - 236,342 208,252 $ 243,762 $ 208,252 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Town of Mamaroneck, New York Special Purpose Fund Comparative Statement of Revenues, Expenditures and Changes in Fund Balance Years Ended December 31, REVENUES Miscellaneous EXPENDITURES Current Home and community services Excess of Revenues Over Expenditures OTHER FINANCING USES Transfers out Net Change in Fund Balance FUND BALANCE Beginning of Year End of Year See independent auditors' report. 105 2016 2015 $ 40,923 $ 25,220 3,833 3,597 37,090 21,623 (9,000) (27,210) 28,090 (5,587) 208,252 213,839 $ 236,342 $ 208,252 (This page intentionally left blank) Town of Mamaroneck, New York Debt Service Fund Comparative Balance Sheet December 31, ASSETS Cash and equivalents Due from other funds Total Assets LIABILITIES AND FUND BALANCE Liabilities Bond interest and matured bonds payable Fund balance Restricted Assigned Total Fund Balance Total Liabilities and Fund Balance See independent auditors' report. 106 2016 2015 $ 931,968 $ 715,286 1,445 55,614 $ 933,413 $ 770,900 $ - $ 10,490 777,463 760,410 155,950 - 933,413 760,410 $ 933,413 $ 770,900 Town of Mamaroneck, New York Debt Service Fund Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Years Ended December 31, 2016 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) REVENUES Use of money and property $ - $ - $ 162,515 $ 162,515 Miscellaneous - - 10,490 10,490 Total Revenues - - 173,005 173,005 EXPENDITURES Debt service Serial bonds Principal 1,745,000 1,745,000 1,745,000 - Interest 675,226 675,226 675,226 - Total Expenditures 2,420,226 2,420,226 2,420,226 - Deficiency of Revenues Over Expenditures (2,420,226) (2,420,226) (2,247,221) 173,005 OTHER FINANCING SOURCES (USES) Transfers in 2,420,226 2,420,226 2,420,224 (2) Transfers out - - - - Total Other Financing Sources 2,420,226 2,420,226 2,420,224 (2) Net Change in Fund Balance - - 173,003 173,003 FUND BALANCE 1 Beginning of Year - - 760,410 760,410 End of Year $ - $ - $ 933,413 $ 933,413 See independent auditors' report. 107 I 2015 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) $ - $ - $ 5,579 $ 5,579 - - 5,579 5,579 1,725,001 1,725,001 1,725,000 1 708,897 708,897 708,896 1 2,433,898 2,433,898 2,433,896 2 (2,433,898) (2,433,898) (2,428,317) 5,581 I 2,433,898 2,433,898 2,489,341 55,443 (125,000) (125,000) (125,000) - 2,308,898 2,308,898 2,364,341 55,443 (125,000) (125,000) (63,976) 61,024 125,000 125,000 824,386 699,386 $ - $ - $ 760,410 $ 760,410 108 I a (This page intentionally left blank) 1 %-# PKF O`CONNOR DAVIES ACCOUNTANTS AND ADV,SORS Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards Independent Auditors' Report The Honorable Supervisor and Town Board of the Town of Mamaroneck, New York We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the discretely presented component unit, each major fund and the aggregate remaining fund information of the Town of Mamaroneck, New York ("Town") as of and for the year ended December 31, 2016, and the related notes to the financial statements. which collectively comprise the Town's basic financial statements. and have issued our report thereon dated May 30, 2017. internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Town's internal control over financial reporting ("internal control") to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control. Accordingly, we do not express an opinion on the effectiveness of the Town's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. PKF O'CONNOR DAVIES,LLP 500 Mamaroneck Avenue.Harrison.NY 10528 I Tel 914 381.8900 I Fax 914 381.8910 I www.pkfod corn PKF O'Connor Davies.LLP is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability for the actions or inactions on the part of any other individual member firm or firms Compliance and Other Matters As part of obtaining reasonable assurance about whether the Town's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws. regulations. contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit. and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. We noted certain matters that we reported to the management of the Town in a separate letter. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Pr rC7ino-2, ))0112:16, LLP PKF O'Connor Davies, LLP Harrison, New York May 30, 2017 I 110 CPKF O'CONNOR DAVIES ACCOUNTANTS AND ADVISORS Report on Compliance For Each Major Federal Program and Report on Internal Control Over Compliance Required by The Uniform Guidance Independent Auditor's Report The Honorable Supervisor and the Town Board of the Town of Mamaroneck, New York Report on Compliance for Each Major Federal Program We have audited the Town of Mamaroneck, New York's ("Town") compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the Town's major federal programs for the year ended December 31. 2016. The Town's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs Management's Responsibility Management is responsible for compliance with the requirements of laws. regulations. contracts. and grants applicable to its federal programs. Auditors'Responsibility Our responsibility is to express an opinion on compliance for each of the Town's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards. issued by the Comptroller General of the United States: and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements. Cost Principles and Audit Requirements for Federal Awards ("Uniform Guidance"). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Town's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program However. our audit does not provide a legal determination of the Town's compliance. Opinion on Each Major Federal Program In our opinion, the Town complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended December 31. 2016. PKF O'CONNOR DAVIES LLP 500 Mamaroneck Avenue Harrison. NY 10528 I Tel 914 381 8900 I 914 381 8910 I www pkfod corn PKF O'Connor Davies LLP s a member firm of the PKF International Limited network of legally independent firms ane Does not accept any responsibility or liability for the actions or inactions on the part of any other individual member firm or firms Report on Internal Control Over Compliance Management of the Town is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above In planning and performing our audit of compliance, we considered the Town's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Town's internal control over compliance A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent. or detect and correct. noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected. on a timely basis. A significant deficiency in internal control over compliance is a deficiency. or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance. yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However. material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Pe"c"C l ,b, LLP PKF O'Connor Davies, LLP Harrison, New York May 30, 2017 112 Town of Mamaroneck, New York Schedule of Expenditures of Federal Awards Year Ended December 31, 2016 Pass-Through Passed Federal Entity Through Federal Federal Grantor/Pass-Through Grantor/ CFDA Identifying to Sub- Program Program or Cluster Title Number(1) Number Recipients Expenditures U.S. Department of Housing and Urban Development Direct Programs General Research and Technology Activity (SAFMR Grant) 14.506 $ - $ 6,880 Section 8 Housing Choice Vouchers 14 871 - 6,238,564 Total U.S. Department of Housing and Urban Development - 6,245,444 U.S. Department of Transportation Indirect Program -Passed through County of Westchester State and Community Highway Safety 20.600 C-002195 - 2,000 U.S. Department of Health and Human Services Indirect Programs- Passed through County of Westchester Special Programs for the Aging -Title III, Part B AGET6860415 Grants for Supportive Services and Senior Centers 93 044 710335 - 8,172 Special Programs for the Aging-Title III, Part C AGET9420415 Nutrition Services 93.045 710335 - 68,831 Total U.S. Department of Health and Human Services - 77,003 - Total Expenditures of Federal Awards $ - $ 6,324,447 (1) Catalog of Federal Domestic Assistance Number - The accompanying notes are an integral part of this schedule. 113 Town of Mamaroneck, New York Notes to Schedule of Expenditures of Federal Awards December 31, 2016 Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the Town of Mamaroneck, New York ("Town") under programs of the federal government for the year ended December 31, 2016. Federal awards received directly from the Federal agencies as well as Federal awards passed through other government agencies are included in the Schedule. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards ("Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the Town, it is not intended to and does not present the financial position, changes in net position or cash flows of the Town. Note 2 -Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Note 3 - Indirect Cost Rate The Town has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Note 4 - Subrecipient For the year ended December 31. 2016. the Town provided no funds to subrecipients. Note 5 - Nonmonetary Assistance For the year ended December 31, 2016, the Town received no nonmonetary assistance. I. I 114 Town of Mamaroneck, New York Summary Schedule of Prior Audit Findings Year Ended December 31, 2016 None I 115 Town of Mamaroneck, New York Schedule of Findings and Questioned Costs Year Ended December 31 2016 Section I - Summary of Auditor's Results Financial Statements Type of report the auditor issued on whether the financial statements audited were prepared in accordance with GAAP Internal control over financial reporting: • Material weakness(es) identified? • Significant deficiency(ies) identified? Noncompliance material to financial statements noted? Federal Awards Internal Control over major federal programs: • Material weakness(es) identified? • Significant deficiency(ies) identified ? Type of auditor's report issued on compliance for major federal programs Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? Identification of major federal programs Unmodified Yes X No Yes X None reported Yes X No Yes X No Yes X None reported Unmodified Yes X No CFDA Number(s) Name of Federal Program or Cluster 14.871 Section 8 Housing Choice Vouchers Dollar threshold used to distinguish between Type A and Type B programs: $750,000 Auditee qualified as low-risk auditee? X Yes No 116 Town of Mamaroneck, New York Schedule of Findings and Questioned Costs (Concluded) Year Ended December 31 2016 1 Section 11 - Financial Statement Findings None 1 Y I Section 111 - Federal Award Findings and Questioned Costs None 117 CY PKF O`CONNOR DAVIES ACCOUNTANTS AND ADVISORS PKF O'Connor Davies, LLP is a member firm of the PKF International Limited network of legally independent firms. c. WORKSESSION ITEM 5 c. Town of Mamaroneck Resolution Paris Climate Accord Whereas, The Town Board of Mamaroneck believes and agrees with the overwhelming scientific consensus that climate change is a real and active threat to communities around the world and to future generations and is caused in large part by human activity; and Whereas, The scientific consensus was formed through years of peer reviewed scientific research; and Whereas, most scientific models now predict that the effects of climate change will be extremely damaging to many areas of the world, including coastal areas like Mamaroneck, and that effective actions can be taken to mitigate climate change and such actions can bolster economies. Now Therefore Be It Resolved, That We, The Town Board of Mamaroneck strongly condemn the decision of the President of the United States Donald J. Trump to withdraw from the Paris climate accord that was negotiated by all responsible governments of the world with the intent of reducing global warming and mitigating the effects of climate change on our environment and planet; and The Town of Mamaroneck will continue to work to reduce planet -warming greenhouse gas emissions in line with other American cities, states and companies pledging to commit to the Paris climate accord. WORKSESSION ITEM 6 c c NO ATTACHMENT cv co PUBLIC HEARING COUNSEL Town of Mamaroneck County of Westchester 740 West Boston Post Road, Mamaroneck, NY 10543-3353 TEL: 914/381-7815 FAX: 914/381-7809 WMakerJr@TownofMamaroneckNY.org MEMORANDUM To: Stephen V. Altieri, Town Administrator Christina Battalia, Town Clerk From: William Maker, Jr., Attorney for the Town Subject: Local law increasing the fines for the illegal operation of leaf blowers Date: May 19, 2017 I attach the revised proposed law which will be the subject of a public hearing on June 7, 2017. The only change from the first draft is in the last sentence of §141-13 where the fine for a third offense within any calendar is now fixed at $500. .• Printed on Recycled Paper N Local Law No. - 2017 This local law shall be known as the "Increase in Fines for the Illegal Operation of Gasoline - Powered Leaf Blowers" Law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1— Purpose: The Town Board has determined that it is appropriate to increase the fines for illegal operation of gasoline -powered leaf blowers as a means for deterring violations of the law. Section 2 —Amendment of a current section of the Mamaroneck Code: Section 141-13 of the Code of the Town of Mamaroneck hereby is repealed and the following substituted in its place: § 141-13 Penalties for offenses. Any person, firm, association or corporation who violates any provision of this Article shall be guilty of an offense and upon conviction shall be punished as follows: For the first offense during a calendar year, with a fine of not less than one hundred twenty five ($125.00) dollars and not more than two hundred fifty ($250.00) dollars, For a second offense during the same calendar year, with a fine of not less than two hundred fifty ($250.00) dollars and not more than five hundred ($500.00) dollars, and For a third offense during the same calendar year, with a fine of five hundred ($500.00) dollars. Section 3 — Severability: Should any provision of this Local Law be declared invalid or unconstitutional by any court of competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any other provisions of this Local Law, which may be implemented without the invalid or unconstitutional provisions. Section 4 — Effective Date: This Local Law shall become effective upon filing with the Secretary of State. May 19, 2017 I LEGAL NOTICE IS HEREBY GIVEN that pursuant to Section 130 of the Town Law of the State of New York, and pursuant to a resolution of the Mamaroneck Town Board adopted on May 17, 2017 a Public Hearing will be held on Wednesday, June 7, 2017 at 8:00 PM or as soon thereafter as is possible at the Town Center, 740 W. Boston Post Road, Mamaroneck, New York to consider: "Increase in Fines for the Illegal Operation of Gasoline -Powered Leaf Blowers" Law. " The Town Board has determined that it is appropriate to increase the fines for illegal operation of gasoline -powered leaf blowers as a means for deterring violations of the law. The full text of this law can be viewed on the website or copies can be obtained at the Town Clerk's office during regular hours, Mon -Fri, 8:30 AM to 4:30 PM, In June, July and August until 4:00 PM at 740 W. Boston Post Road Mamaroneck, NY PLEASE TAKE FURTHER NOTICE that at the Public Hearing all persons interested will be given an opportunity to be heard and that all persons are invited to submit written comments at or prior thereto. BY ORDER OF THE TOWN BOARD OF THE TOWN OF MAMARONECK CHRISTINA BATTALIA TOWN CLERK Published: May 24, 2017 FIRE COMMISSION ITEM 1 P1 Town of Mamaroneck From: Tony Siligato - Town Comptroller Re: Fire Claims Date: June 7, 2017 The following Town of Mamaroneck Fire Department claims have been certified by Chief Paul Tortorella and submitted to the Comptroller's Office for payment: VENDOR DESCRIPTION AMOUNT AAA Emergency Supply Co. Scott Pak bottle Hydro -test & recharge, Annual Maintenance on Air Compressor $ 1,030.00 AAA Emergency Supply Co. Closet Hooks $ 160.00 AT & T Mobility Wireless Service for 4/12/17 - 5/11/17 $ 362.55 A & M Industrial Supply Quick Disconnect fittings $ 24.51 Amazon Amazon Dash $ 39.80 Cablevision Cable Services for 5/23/17 - 6/22/17 $ 212.70 CIT Xerox copier contract 5/22/17 $ 261.56 Embassy Cleaners Cleaning $ 2.93 Grainger Air Hoses & couplers $ 127.39 Home Depot Dewatt 18v chargers $ 148.00 New England Uniform, LLC Uniform for J Giordano (shirt & pants) $ 117.00 Ready Refresh Rental for Water Coolers at FD HQ 4/19/17 - 5/18/17 $ 114.96 Sound Shore Pest Control Exterminating Services on 4/25/17 $ 65.00 Town of Mamaroneck PFFA Life Ins for Career staff for the month of May 2017 (3 Pay Periods) $ 282.96 UniFirst Corporation Cleaning supplies for building 5/12/17 & 5/19/17 $ 121.80 Verizon Fire HQ service 5/10-6/9/17 $ 206.44 Villa Maria Pizza Food for Fast Drill 5/24/17 $ 100.88 Westech Elevator Services, Inc. Maintenance for month of June 2017 $ 175.00 Total: $ 3,553.48 FIRE COMMISSION ITEM 2 TOWN OF MAMARONECK FIRE DEPARTMENT OFFICE OF THE CHIEF M7P Headquarters 205 WEAVER STREET LARCH MONT,NEW YORK 10538 WEAVER 834-2100 EMERGENCY " �� 834-2101•NON EMERGENCY .42 1440 834-2438 CHIEFS OFFICE STREET 834-0922-FAX WWW.TMFD.ORG 4440.01•A To: Board of Fire Commissioners From: Chief Paul Tortorella Date: June 1, 2017 Re: Fire Report for the Month of May 2017 The following report outlines response to calls made during the month of May 2017. It summarizes the nature,the number of personnel responding and the total time spent. I have also attached a report showing a further breakdown of these alarms. Alarm Type Number Generals 39 Minors ?1 Stills 3 Out of Town (Mutual Aid) 1 EMS 46 Drills 5 TOTAL 115 Total number of personnel responding: 845 Total time working: 43 hours and 00 minutes Respectfully Submitted, Chief Paul Tortorella Incident Type Count Report Date Ranee: From 5/1/2017 To 5/31/2017 Selected Station(s); All Incident Tyne Description Count Station: EMS 321 -EMS call,excluding vehicle accident with injury 44 40.00% Total-Rescue& Emergency Medical Service Incidents 44 97.78% 611 -Dispatched&cancelled en route I 0.91% Total-Good Intent Call 1 2.22% Total for Station 45 40.91% Station: HO 322F-Vehicle accident with injuries 4 3.64% 324F-Motor vehicle accident with no injuries I 0.91% 33 I F-Lock-in(if lock out,use 511 ) I 0.91% Total-Rescue& Emergency Medical Service Incidents 6 10.00% 411 -Gasoline or other flammable liquid spill I 0.91% 412-Gas leak(natural gas or LPG) 5 4.55% 413-Oil or other combustible liquid spill I 0.9 I% 440-Electrical wiring/equipment problem,other 2 1.82% 445-Arcing,shorted electrical equipment I 0.91% Total-Hazardous Conditions(No fire) 10 16.67% 511 -Lock-out I 0.91% 531 -Smoke or odor removal 5 4.55% Total-Service Call 6 10.00% 600-Good intent call,other I 0.91% 621 -Wrong location 1 0.91% 622-No incident found on arrival at dispatch address 1 0.91% 651 -Smoke scare,odor of smoke 6 5.45% 652-Steam,vapor,fog or dust thought to be smoke 1 0.91% Total-Good Intent Call 10 16.67% 700-False alarm or false call,other 3 2.73% 736-CO detector activation due to malfunction I 0.91% 743-Smoke detector activation,no fire-unintentional 7 6.36% 744-Detector activation,no fire-unintentional 3 2.73% 745-Alarm system sounded,no fire-unintentional 11 10.00% 746-Carbon monoxide detector activation,no CO 3 2.73% Total-Fals Alarm& False Call 28 46.67% Total for Station 60 54.55% Station; STIL 321 -EMS call,excluding vehicle accident with injury 1 0.91% Total-Rescue&Emergency Medical Service Incidents 1 20.00% 444-Power line down 1 0.91% Total-Hazardous Conditions(No fire) I 20.00% 611 -Dispatched&cancelled en route 1 0.91% Paye 1 of 2 Printed 06/05/2017 18:58:28 • Incident Iii Description Count Station; STIL-(Continuedl 652-Steam,vapor,fog or dust thought to be smoke 2 1.82° Total-Good Intent Call 3 60.00% Total for Station 5 4.55% 110 100.00% Page 2 of 2 Punted 06/05/2017 18:58:40 LM AFFAIRS OF THE TOWN ITEM 1 c. BUDGET CALENDAR -2018 TOWN BUDGET* Thursday, June 22, 2017 Friday, August 18, 2017 Monday, September 11, 2017 Wednesday, September 13, 2017 Distribution of Operating & Capital Budget Worksheets/Budget Instructions to Department Heads Submission of Capital Budget Worksheets to Town Administrator's Office Input of Operating Budgets into KVS Budget System Submission of All Operating Budget Work Sheets Monday, September 18, 2017 through Departmental Budget Work Sessions Wednesday, September 27, 2017 Monday, October 2, 2017 5:00pm-8:00pm Operating Departments Public Work Session VFW Building 1288 Boston Post Road Wednesday, October 18, 2017 8:00pm Submission of Tentative Budget to the Town Board Wednesday, October 25, 2017 5:00pm-7:00pm Public Work Session & Overview of Tentative Budget Monday, November 6, 2017 5:00pm-8:00pm Operating Departments Work Session Conference Room D Monday, November 13, 2017 5:00pm-8:00pm Capital Budget Review Monday, November 20, 2017 5:00pm-8:00pm General Budget Review Wednesday, December 6, 2017 8:00pm Courtroom - Public Hearing - 2018 Preliminary Budget Monday, December 20, 2017 8:00pm Final Adoption of 2018 Budget *Additional sessions may be added, if necessary. AFFAIRS OF THE TOWN ITEM 2 c •0 Town of Mamaroneck Town Center 740 West Boston Post Road, Mamaroneck, NY 10543-3353 TEL: 914/381-7810 OFFICE OF THE TOWN ADMINISTRATOR FAX: 914/381-7809 townadministrator@townofinamaroneck.org Memorandum To: Supervisor & Town Board Re: Set Public Hearing — Sewer District Bond Date: June 1, 2017 In connection with the review of the draft Sewer System Evaluation Study report received on June 1st, the material for setting a public hearing for the Sewer District Bond will be provided on Monday, June 5th. Stephen V. Altieri Town Administrator ,�l AFFAIRS OF THE TOWN ITEM 3 11 Documents under Work session 3 L AFFAIRS OF THE TOWN ITEM 4 c. THIS AGREEMENT made this 1St day of' JaI101/4_, 2017 by and between: and THE COUNTY OF WESTCHESTER, a municipal corporation of the State of New York, having an office and place of business in the Michaelian Office Building, 148 Martine Avenue, White Plains, New York, 10601 (hereinafter referred to as the -County-) a municipal corporation organized under the laws of the State of New York, having an office and principal place of business at 7�40 W. 130 ;W PUSt P(,)a 111(.l_i1'1(atic a . It'll /U54_-� (hereinafter referred "to as file "Contractor") EITNESSETH: WHEREAS, the County has been awarded grants by the New York State 011ice for the Aging ("NYSOFA") pursuant to Titles III -Cl, III -C2 and Nutrition Services Incentive Program ("NSIP") of the Older Americans Act to provide various social and 111.111-ition services to elderly residents ofthe County (the "Programs"): and WHEREAS.. the Contractor desires to conduct the Programs upon the ternls and conditions hereinafter set firth. and the County desires the Contractor to provide the Programs upon such terms and conditions. NOW, THEREFORE, in consideration of the terms, conditions, covenants, and agreements contained herein. the parties agree as follows: 1. The Contractor shall provide the Program, as more particularly described in Schedule "B." which is attached hereto and made a part hereol, (the "Work"). The Contl'actor shall also conlpl)% with the ternls in Schedule "A." which is attached hereto and made a part hereof All Work must be performed in accordance with the ter'rlls of the approved Standard Assurances in the Four Year Plan and Annual Implementation Plan (collectively the "Plan) attached hereto and made a part hereof in the form of Schedule " ('.- It is expressly understood and a�,,rec(I by the parties hereto that all schedule, to this Agreement are subject to the approNal ofand modification by the New York State 011-1ce for the Aging ("N)'SOFA--) and 111e ('mint1, as necessan. Town of Mamaroneck The Contractor warranties that services shall be provided in an accurate and timely manner without interruption. failure or error due to inaccuracy of the service's or product's operations in processing date/time data (including but not limited to calculating, comparing, and sequencing) various time/date transitions including leap year calculations. The Contractor accepts responsibility for damages resulting from any delays, errors or untimely performances resulting therefrom, including but not limited to the failure or untimely performance of such services. 2. For the Work to be performed pursuant to Paragraph "I," Payment for the services to be provided for Title 111-C 1 shall be made for expenses actually incurred and paid by the Contractor at the rate of not less than $4.00 per meal. The amount in Schedule "C" for Title 111-C1 shall not exceed $17,608 subject to appropriation. The total amount in Schedule "( for I11 -C1 NSIP shall not exceed $6,617 subject to appropriation. Payment for the services to be provided Ibr Title Ill -C2 shall be made 161- expenses actually incurred and paid by the Contractor at the rate of not less than $3.50 per meal. The amount in Schedule "C'' for Title I ll -C'2 shall not exceed $42,032 subject to appropriation. The total amount in Schedule "C" for 111-C2 NSIP shall not exceed $16,696 subject to appropriation. The total aggregate amount in Schedule -C- shall not exceed $82,953 subject to appropriation. payable on a monthly basis, at the unit cost amount indicated in Schedule "C" for actual services provided as data entered in NYSOFA Client Statewide Data System ("PecrPlace ") or other NYSOFA approved electronic reporting system. after the County has received approval from NYSOFA and the County has received any and all supporting documentation the County may require and the same has been approved by the Commissioner of, the Department of'Senior Programs and Services or her duly authorized designee (the "Commissioner"). The County may, in its discretion, if it shall deem such payment to be required in furtherance of the Program, pay the Contractor prior to receipt of payment or approval therefore by NYSOFA, provided that, in the event NYSOFA subsequently fails or refuses to pay the County, or if such expense is not a proper expenditure under the Program, the Contractor shall reimburse the County for such payment made to the Contractor, or. the County, in its discretion, may deduct such amount from future payments due and owing the Contractor under this Agreement. The Contractor shall contribute an aggregate amount of $ 19,881 to the Work, as a match for the Ill -Cl and 111-C'2 Programs. Any and all requests for payment to be made, including any requests for partial payment made in proportion to the Work completed, shall be submitted by the Contractor on properly executed payment vouchers of the County and paid only alter approval by the Commissioner. All payment vouchers must be accompanied by a numbered invoice and/or the appropriate required back-up documentation approved by the Department of Senior Programs and Services. All invoices submitted during each calendar year shall utilize consecutive numbering and be non -repeating. In no event shall final payment be made to the Contractor prior to the completion of' all services, the submission of' reports and the approval of same by the Commissioner. The Contractor shall. at no additional charge, furnish all labor, services, materials, goods, equipment and any other things necessary to complete the \'York, unless specific additional charges are expressly permitted under this Agreement. It is recognized and understood that evell if specific additional charges are expressly permitted under this Agreement, in no event shall total payment to the Contractor exceed the not -to -exceed amount set forth above. Except as otherwise expressly stated in this Agreement, no payment shall be made by the County to the Contractor 161, out ot'pocket expenses or disbursements made in connection �� ilh the services rendered or the work to be perfo need hereunder. 3. Prior to the making of any payments hereunder, the County may, at its option, audit such books and records ofthe Contractor as are reasonably pertinent to this Agreement to substantiate the basis for payment. The County will not withhold payment pursuant to this paragraph for more than thirty (30) days after payment would otherwise be due pursuant to the provisions of this Agreement, unless the County shall find cause to withhold payment in the course of'such audit or the Contractor fails to cooperate with such audit. The County shall, in addition, have the right to audit such books and records subsequent to payment, if such audit is commenced within one year following termination of this Agreement. In addition to any general audit rights to which the County may be entitled hereunder, the County also reserves the right to audit the Contractor's performance under this Agreement. Such audit may include requests for documentation or other information which the Commissioner may, in her discretion, deem necessary and appropriate to verify the information provided by the Contractor as required by Paragraph -4.- The County may also make site visits to the location(s) where the services to be provided under this Agreement are performed in order to review C'ontractor's records. observe the performance of services and/or to conduct interviews of staff and patrons. where appropriate and not otherwise prohibited by law. The Contractor agrees to maintain appropriate records and to retain them for at least six years after final payment is made. The Contractor agrees to provide access to all books, documents and all pertinent materials related to (lie contract for examination to authorized representatives of the Administration on Aging/Administration for Community Living (AoA/ACI.) of the United States Department of Health and i human Services ("HHS"), the New York State Comptroller or his representatives, staff oi'NYSOFA, and/or the County. 4. The term of this Agreement shall commence on January 1. 2017 and expire on December 31, 2017, unless terminated sooner pursuant to the provisions hereof. The County, at its sole option. may enter into one (1) successive one-year Agreement. The Contractor shall repoll to the County on its progress toward completing the Work, as the Commissioner may request, and shall immediately inform the Commissioner in writing of any cause for delay in the performance of its obligations under this Agreement. 4 5. The parties recognize and acknowledge that the obligations of the County under this Agreement are subject to the County's receipt of funds from NYSOFA to operate the Program, and that no liability shall be incurred by the County beyond the monies made available from NYSOFA for this Agreement. The Contractor agrees that the County shall not be liable for any of the payments hereunder unless and until the County Commissioner of Finance has received said funds or said funds have been made available to said commissioner. If, for any reason, the full amount of'said funds is not paid over or made available to the County by NYSOFA, the County may ten»inate this Agreement immediately or reduce the amount payable to the Contractor, in the discretion ofthe County. The County shall give prompt notice of any such tennination or reduction to the Contractor. If the County subsequently offers to pay a reduced amount to the Contractor, then the Contractor shall have the right to terminate this Agreement upon reasonable prior written notice. in addition, the parties recognize and acknowledge that the obligations of the County under this Agreement are subject to annual appropriations by its Board of Legislators pursuant to the Laws of Westchester County. Therefore, this Agreement shall be deemed executory only to the extent of the monies appropriated and available. The County shall have no liability under this Agreement beyond Funds appropriated and available li)r payment pursuant to this Agreement. The parties understand and intend that the obligation of the County hereunder shall constitute a current expense of the County and shall not in any way be construed to be a debt of the County in contravention of any applicable constitutional or statutory limitations or requirements concerning the creation of indebtedness by the County, nor shall anything contained in this Agreement constitute a pledge of the general tax revenues, funds or moneys of the County. The County shall pay amounts due under this Agreement exclusively from legally available funds appropriated for this purpose. The County shall retain the right. upon the occun-ence of the adoption of any County Budget by its Board of Legislators during the term of this Agreement or any amendments thereto. and for a reasonable period of time after such adoption(s), to conduct an analysis of the impacts of any such County Budget on County finances. After such analysis, the County shall retain the right to either terminate this Agreement or to renegotiate the amounts and rates set Binh herein. if the County subsequently offers to pay a reduced amount to the Contractor, then the Contractor shall have the right to terminate this Agreement upon reasonable prior written notice. This Agreement is also subject to further financial analysis ofthe impact oi'any New York State Budget (the "State Budget") proposed and adopted during the term of this Agreement. The County shall retain the right, upon the occurrence of any release by the Governor Uzi proposed State Budget and/or the adoption of a State Budget or any amendments thereto, and for a reasonable period of time after such release(s) or adoption(s), to conduct an analysis of the impacts of any such State Budget on County finances. After such analysis, the County shall retain the right to either terminate this Agreement or to renegotiate the amounts and rates approved herein. if the County subsequently offers to pay a reduced amount to the Contractor, then the Contractor shall have the right to terminate this Agreement upon reasonable prior written notice. 6. The Contractor shall comply, at its own expense, with the provisions ol'all applicable Federal, State and local laws, rules, regulations executive orders, policies, orders, notices and related guidance, as specified in the Plan, as such provisions may be amended from time to time, (such Federal provisions being "Federal Requirements"). in addition, the Contractor shall cause to be prominently posted. on the site where services hereunder are to be provided, a statement regarding non-discrimination.. which statement shall be similar in form to the following: "In compliance with Section 504 of the Rehabilitation Act of 1975 and Title VI ol'the 1964 Civil Rights Act and New York State Executive Law and orders, no persons will be denied service or access to service based upon race, creed, color, national origin, religion, marital status, sexual orientation, genetic predisposition. carrier status. or handicapping condition.'* Without limiting any of'the luregoing, the Contractor specifically agrees to the following: (a) Regarding access to records and access to sites where the Work is performed: i.) In compliance with 45 C.F.R. 75.364(a), the Contractor agrees to provide the County, HHS and its awarding agency. the Comptroller General of the United States, any inspectors general, or any of the duly authorized representatives of any ol'these listed parties. access to any documents, papers, or other records which are pertinent to this Agreement in order to make audits, examinations, excerpts, and transcripts, as well as provide timely and reasonable access to the Contractors personnel fur the purpose ol'interview and discussion related to such documents. The Contractor agrees to allow the above- listcd parties to reproduce, excerpt. and/or transcribe such documents, papers, and other records by any means whatsoever. The Contractor also agrees to allow the above -listed parties such other access to records as may be necessary for compliance with applicable Federal Requirements. ii.) In accordance with 45 C.F.R. 75.364(c), all of the above-described rights of access to records shall last for as long as the records are retained by the Contractor. The Contractor shall retain all such records for at least as long as is required under 45 C.F.R. 75.361. iii.) In compliance with 45 C.F.R. § 75.342(e), the Contractor agrees to peri -nit HHS to make site visits as needed. (b) Regarding recovered materials: i.) The Contractor agrees to comply with all applicable requirements of 45 C.F.R. 75.331; Section 6002 ofthe Solid Waste Disposal Act, as amended by the Resource Conservation and Recovery Act and as Further amended (42 U.S.C. ti 6962); 40 C.F.R. Part 247, the United States Environmental Protection Agency's "Comprehensive Procurement Guideline for Products Containing Recovered Materials—. and Executive Order 12873. (c) Regarding the procurement of subcontracts finance in whole or in part with the Funds: i.) The Contractor agrees to comply with 45 C.F.R. 75.330 in procuring any subcontract financed in whole or in part with the Funds. (d) The Contractor agrees to comply with and/or assist the County in complying, with any and all applicable requirements of HHS. The Contractor hereby represents and warrants that it hits all Information It needs regarding the Federal Requirements concerning reporting. patent rights, copyrights, and rights in data, and the Contractor understands and acknowledges that all such requirements and regulations are hereby incorporated into this Agreement by reference, and shall prevail over any conflicting term(s) of this Agreement. The Contractor understands that the County has relied upon all materials and representations it has provided to the County concerning the Work and this Agreement in, a.) considering. among other things. whether the Contractor is capable of successfully perfbrming under the terms and conditions ofthis A��reemcnt: the Contractors intcgrity and ethics: whethrr executing this Agreement with the Contractor is iu colupliance With public policy: the Contractor's record of past performance: and the Contractor's financial. administrative. and technical resources and capacity, b.) consequently deterniining that the Contractor is a responsible contractor, and c.) awarding this Agreement to the Contractor. It is the intent and understanding of the County and Contractor that each and eveiy provision required by law, contract, or other proper authority to be included in this agreement shall, for all intents and purposes, be considered and deemed included herein. The Contractor understands and acknowledges that for each and every such provision that has, through mistake or otherwise, either not been inserted in writing or been inserted in writing in an incorrect firm, the Contractor hereby consents to amending this agreement in writing, upon receipt of notice from the County, for the purpose of inserting or correcting the provision in question. 7. The Contractor expressly agrees neither it nor any contractor, subcontractor, employee or any other person acting on its behalf shall discriminate against or intimidate any employee or other individual on the basis of race, creed, religion, color, gender, age, national origin, ethnicity, alienage or citizenship status, disability, marital status. sexual orientation, familial status, genetic predisposition or carrier status during the term of or in connection with this Agreement, as those temts may be defined in Chapter 700 of the Laws of Westchester County or Section 291 of the New York State Hunan Rights Law. The Contractor acknowledges and understands that the County maintains a zero tolerance policy prohibiting all forms of harassment or discrimination against its employees by co-workers, supervisors, vendors, contractors. or others. 8. (a) There shall be no partisan political activity in connection with this Agreement. including (i) candidate endorsements (ii) registration activities which are partisan in nature (iii) scheduled meetings ofservices recipients with public officials or candidates unless event is open on an equal basis to all candidates and officials regardless of policy views or partisan affiliation. This does not preclude the legitimate right of elected officials and other community leaders to visit programs in their areas. (b) The Contractor shall rclrain and prevent the use by others under its control of, official authority. influence or coercion to interfere with or affect elections or nominations fir political office. (c) The Contraeior shall refrain from and prohibit any others receiving funds under this Agreement fi-on) attempting; to coerce or advise other persons to contribute anything of value to a party, committee, organization. agency or person for political purposes, nor engage in any other partisan activities under its auspices. The Contractor shall refrain from using funds to advance any partisan effort. (d) The Contractor shall ensure that any services to be provided under this Application shall be secular in nature and scope and in no event shall there be any sectarian or religious services, counseling, proselytizing, instruction or other sectarian, religious influence undertaken in connection with the provision of such services. The Contractor shall refrain from using funds to advance any sectarian effort. 9. (a) The Contractor acknowledges (i) that this Agreement may be funded in whole or in pant with funds to be provided to the County under State or Federal program grants. (ii) that the County cannot insure that all of such funds as are presently earmarked by the County for use in connection with this Agreement will ultimately be delivered to the County by the relevant grantor, and (iii) that the County's obligation to pay the Contractor for expenditures which are to be reimbursed with such funds extends only to the extent that such funds are actually received by the County. (b) The County shall have the right to terminate or modify this agreement based on changes in the availability of State and/or Federal Funds. 10. (a) As a material element of this Agreement, the Contractor agrees to fully comply with the provisions required by NYSOFA concerning equal access to services, non- discrimination and concentration of services on target populations. as more fully set forth in the Plan. (b) Attached hereto and forming a part ofSchcdule "A" is the "Participant Contribution Standards." The Contractor shall provide participants an 0pp0rttrnity to voluntarily contribute to the cost of the service received. as appropriate. The Contractor shall use all collected contributions to expand the service for which the contributions were given to supplement the Funds received under the Older Americans Act (OAA). 9 (c) The Contractor shall assist participants in taking advantage of benefits under other programs and assure that the services provided are coordinated and do not unnecessarily duplicate services provide by other sources. 11. Statistical information and supporting documentation concerning the Work conducted hereunder shall be provided to the County by the Contractor on request of'the County. The Contractor shall provide the County with timely information needed to satisfy reporting requirements as specified by NYSOFA. Documentation of reports and expenses shall include, without limiting the right to require additional documentation: invoices for all purchases. payroll time records, payroll records for local support contribution, municipal payment vouchers for governmental agencies and canceled checks for private agencies, as required. The Programmatic monthly reporting system for Service Delivery Information and Service Recipient Information must be submitted electronically in PeerPlace or other NYSOFA approved electronic reporting system. "The Department of Senior Programs and Services will notify those contractors that are exempt fionl submitting their reports through Pca'Place. Until further notice. all Contractors are required to mail in the PeerPlace MONTHLY ELECTRONIC: PAPER REPORT and/or other approved reporting measure, signed by the stain member responsible for the report. The reports should be received by the County no later than the tenth (1 0111) day of the following month and/or entered on the website at the same time. The Contractor understands and agrees that submission of the monthly report by the deadline set lolth above constitutes a material element of this Agreement. 'The County reserves the right to withhold payment to Contractor for its failure to submit the monthly report by the deadline, until such time as the monthly report is received by the County. Repeated Failures by Contractor to submit the monthly report by the stated deadline will constitute a material breach of tills Agreement justifying termination for cause as provided in Paragraph "17" hereof. The Contractor shall furnish the County with copies of all insurance certificates. food contracts. rental agreements. and transportation agreements relating to the services provided by the Contractor hereunder, as applicable. 12. The Contractor agrees to procure and maintain insurance naming the County as additional insured, as provided and described in Schedule "A." entitled "Standard Insurance Provisions." which is attached hereto and made a part hereof In addition to, and not in limitation of the insurance provisions contained in Schedule "A." the Contractor agrees: (a) that except for the amount, if any, of damage contributed to, caused by, or resulting from the negligence of the County, the Contractor shall indemnify and hold harmless the County, its officers, employees, agents, and elected officials from and against any and all liability, damage, claims. demands, costs, judgments, fees, attorney's fees or loss arising directly or indirectly out of the performance or failure to perform hereunder by the Contractor or third parties under the direction or control ofthe Contractor. and (b) to provide defense for and defend, at its sole expense, any and all claims, demands or causes of action directly or indirectly arising out of this ,Agreement and to bear all other costs and expenses related thereto. 13. The Contractor agrees that any Program, public inRlrmation materials. or other printed or published materials on the work ofthe Program which is supported with Title 111-C funds will give due recognition to NYSOFA, the Westchester County Department of Senior Programs and Services, and HHS. 14. The Contractor shall be solely responsible I'm any over expenditure of funds and the County shall not be responsible lily any over expenditure. 15. The Contactor shall provide adequate qualified and trained personnel for supervision and fiscal manavcment of the Program. 16. The Contractor and the County agree that the Contractor and its officers, employees, agents. contactors, consultants and/or subcontractors are independent contractors and not employees ofthe County or any department, agency or unit thereof. In accordance with their status as independent contractors. the Contractor covenants and agrees that neither the Contactor nor any of its officers. employees, agents, contractors, consultants. and,or subcontractors will hold themselves out as. or claim to be, officers or enlplovCCS Of t11C C'OUnt_y' or any department. agency or unit thereof. 17. (a) The County. upon ten (10) days' notice to the Contractor, may terminate this Agreement in whole or in part when the County deems it to be in its best interest. In such event, the Contractor shall be compensated and the County shall be liable only for payment for services already rendered under this Agreement prior to the effective date of termination at the rates specified in Schedule "C." Upon receipt o1'notice that the County is terminating this Agreement in its best interests, the Contractor shall stop work immediately and incur no further costs in furtherance of this Agreement without the express approval of the Commissioner, and the Contractor shall direct any approved subcontractors to do the same. In the event of a dispute as to the value of the work rendered by the Contractor prior to the date of termination, it is understood and agreed that the Commissioner shall determine the value of such Work rendered by the Contractor. The Contractor shall accept such reasonable and good faith determination as final. (b) In the event the County determines that there has been a material breach by the Contractor of any of the terms of the Agreement and such breach remains uncured for lorty-eight (48) hours atter service on the Contractor ol'written notice thereof', the County, in addition to any other right or remedy it might have, may terminate this Agreement and the County shall have the right, power and authority to complete the Work provided for in this Agreement, or contract fair its completion, and any additional expense or cost of such completion shall be charged to and paid by the Contractor. Without limiting the lbregoing. upon written notice to the Contactor, repeated breaches by the Contactor of duties or obligations under this Agreement shall be deemed a material breach of this Agreement justifying termination lbr cause hereunder without requirement for further opportunity to cure. 18. Failure of the County to insist, in any one or more instances, upon strict performance of any term or condition herein contained shall not be deemed a waiver or relinquishment ol' such term or condition, but tllc same shall remain in full force and effect. Acceptance by the County of any of the Work or the payment of any fee or reimbursement due hereunder with knowledge of a breach of any term or condition hereof, shall not be deemed a waiver of any such breach and no waiver by the County of any provision hereof shall be implied. 11). Ifcquipmcnt costing OnC Thousand Dollars (� 1.000) or more is purchased with any 12 Federal or State Funds provided under this Agreement, at the end of this Agreement, the County reserves the right to require that the Contractor turn the equipment over to the County. The Contractor understands, acknowledges, and agrees that it shall have no ownership interest in such equipment. 20. All notices of any nature referred to in this Agreement shall be in writing and either sent by registered or certified mail postage pre -paid, or sent by hand or overnight courier, or sent by facsimile (with acknowledgment received and a copy ofthe notice sent by overnight courier), to the respective addresses set forth below or to such other addresses as the respective parties hereto may designate in writing. Notice shall be effective on the date of receipt. To the County: Commissioner Department of Senior Programs and Services 9 South First Avenue. I Oth Floor Mount Vernon, New York 10550-3414 with a copy to: County Attorney Michaelian Office Building. Room 600 148 Martine .Avenue White Plains. New York 10601 To the Contractor: 1_(�Id�l'l �,tQ I?i — _ 1JLJ IDs3--- 21. The Contractor represents and warrants that it has not employed or retained any person, other than a bona fide full time salaried employee working solely lily the Contractor. to solicit or secure this agreement, and that it has not paid or agreed to pay any person (other than payments of fixed salary to a bona fide full tinge salaried employee working solely for the Contractor), any fee, commission, percentage, glft (lr other consideration. contrllgent upon 01' resulting from the award or making of this agreenlent. For the breach or violation of this Provision, without limning any Other rights of remedies to which the County may be entitled or any civil or criminal penalty to which any violator may be liable, the County shall have the right, in its discretion, to terminate this agreement without liability, and to deduct from the contract price. or otherwise to recoNer, the full amount of'such fee, commission. percentage. gifi or consideration. 13 22. This Agreement and its attachments constitute the entire Agreement between the parties with respect to the subject matter hereof and shall supersede all previous negotiations, commitments and writings. It shall not be released, discharged, changed or modified except by an instrument in writing, signed by a duly authorized representative of each of the parties. 23. The Contractor shall ensure that where the State or local public jurisdiction requires licensure or certification for the provision of social services, the Contractor and its approved subcontractors providing such services under the approved the Plan shall be so licensed or certified. Workers delivering services must be appropriately qualified, selected trained and supervised. 24. All records or recorded data of any kind compiled by the Contractor in completing the Work described in this Agreement, including but not limited to written reports, studies, drawings, blueprints, computer printouts, graphs, charts, plans, specifications and all other similar recorded data, shall become and remain the properly of the County. The Contractor may retain copies of'such records for its own use and shall not disclose any such information without the express written consent of the Commissioner. The County shall have the right to reproduce and publish such records, if it so desires. at no additional cost to the County. Notwithstanding the foregoing, all deliverables created under this Agreement by the Contractor are to be considered "works made fir hire." If any of the deliverables do not qualify as "works made for hire." the Contractor hereby assigns to the County all right, title and interest (including ownership of copyright) in such deliverables and such assignment allows the County to obtain in its name copyrights, registrations and similar protections which may be available. The Contractor agrees to assist the County, il'required. in perfecting these rights. The Contractor shall provide the County with at least one copy of each deliverable. The. Contractor agrees to defend. indemnify and hold harmless the County fir all damages, liabilities, losses and expenses arising out of any claim that a deliverable infringes upon an intellectual properly right of a third party. 11'such a claim is made, or appears likely to be made. the Contractor agrees to enable the County's continued use of the deliverable, or to modify or replace it. if the County determines that none of these alternatives Is reasonably available. the deliverable may be returned. 14 25. The Contractor shall not delegate any duties or assign any of its rights under this Agreement without the prior express written consent of the County. The Contractor shall not subcontract any part of the Work without the written consent of the County, subject to any necessary legal approvals. Any purported delegation of duties, assignment of rights or subcontracting of Work under this Agreement without the prior express written consent of the County is void. All subcontracts that have received such prior written consent shall provide that subcontractors are subject to all terms and conditions set forth in this Agreement. It is recognized and understood by the Contractor that for the purposes of this Agreement, all Work performed by a County -approved subcontractor shall be deemed Work perfonned by the Contractor and the Contractor shall insure that such subcontracted work is subject to the material terns and conditions of this Agreement. If the Contractor enters into subcontracts for the performance of work pursuant to this contract, the Contractor shall take full responsibility for the acts and omissions of its subcontractors. Nothing in the subcontract shall impair the rights ofthe County under this contract or the Area Agency Plan as approved by NYSOFA. it shall be the responsibility of the Contractor to monitor and assess the activities performed under such subcontracts, and to ensure that these activities are provided in accordance with all applicable requirements contained in this contract and federal and state law. The Contractor agrees that, to the extent it or its subcontractors, if any, maintains personal information relating to applicants or recipients of services pursuant to the contract. such information will be kept confidential and shared with the County: or with other entities upon the consent of applicant, recipient or an authorized representative of the applicant or recipient: or as required by federal or state laws. 26. Nothing herein is intended or shall be construed to confer upon or give to any third party or its successors and assigns any rights. remedies or basis for reliance upon, under or by reason of this Agreement, except in the event that specific third party rights are expressly granted herein. 27. The Conuractor recognizes that this Agreement does not grant the Contractor the exclusive right to perinrnl the Work 1101 the County and that the County may enter into similar agreements \� ith other Contractors on an "as needed" basis. 15 28. The Contractor hereby represents that, if operating under an assumed name, it has filed the necessary certificate pursuant to New York State General Business Law Section 130. 29. All payments made by the County to the Contractor will be made by electronic funds transfer ("EFT") pursuant to the County's Vendor Direct program. if the Contractor is not already enrolled in the Vendor Direct Program, the Contractor shall fill out and submit an EFT Authorization Form as part of this Agreement. (In rare cases, a hardship waiver may be granted. For a Hardship Waiver Request Form, the Contractor understands that it must contact the County's Finance Department.) The EFT Authorization Form and related information are attached hereto and forms a part of Schedule "A." 'rhe Contractor shall provide the County with a completed EFT Authorization Form that is attached hereto and made a part hereof. Ifthe Contractor is already enrolled in the Vendor Direct Program, the Contractor hereby agrees to immediately notify the County's Finance Department in writing if the EFT Authorization Form on file must be changed, and provide an updated paper version of the document. 30. (a) 'File Contractor represents and warrants that it, its principals, and affiliates (as defined in 2 C.F.R. Part 180) are not currently debarred or suspended and the Contractor agrees to complete the "Certification Regarding Debarment and Suspension." Which is attached hereto and forming a part of Schedule "A." The Contractor agrees that it shall immediately notify the County if it, its principals. and/or affiliates is/are debarred or suspended. or its. its principals'. and/or affiliates' debarment or suspension appears likely. The Contractor further agrees to comply. and to require its subcontractors to comply, xvith the debarment and suspension regulations in 2 C.F.R. part 376. as well as the applicable requirements of2 C.F.R. Part 180. The Contractor represents and warrants that it is not cuiTently excluded from receiving Federal contracts, certain subcontracts. and certain types of Federal financial and non- financial assistance and benefits, by virtue of being oil the United States General Service Administration's the Excluded Parties List System WPI.S). available at lilt as part of the System fir Awards Management (SAM). The Contractor agrees that it shall immediately notify the County if it is so -excluded, or its exclusion appears likely. The Contractor represents and warrants that it is not currently on any debarment, suspension. or exclusion list ol' Nccj! York State or any political subdivision thereof, and has not 16 been found non -responsible by New York State or any political subdivision thereof. The Contractor agrees that it shall immediately notify the County if it is added to any debannent. suspension, or exclusion list of New York State or any political subdivision thereof, or its addition to such lists appears likely. The Contractor agrees that it shall immediately notify the County if it is found non -responsible by New York State or any political subdivision thereof, or such a finding of non -responsibility appears likely. The Contractor understands and acknowledges that the County is relying upon the Contractor's above-described representations and warranties. Without limiting any of the foregoing, the Contractor certifies that, to the best of its knowledge and belies, it is and will be in compliance with 2 C.F.R. Part 376, regarding nonprocurrement debannent and suspension concerning public (Federal, State or local) transactions. If necessary. the Contractor will submit an explanation of why it cannot provide this certification. (b) The Contractor agrees to complete the "Certification Regarding Drug -Free Workplace Requirements." which is attached hereto and forming a part of Schedule "A." in order to help ensure compliance with 41 U.S.C. § 8101 et seq. and 2 C.F.R. Part 382. (c) The Contractor agrees to complete the "Certification Regarding Lobby ing." which is attached hereto and forming a part of'Schedule "A." in compliance with 45 C.F.R. Part 93. and to otherwise comply with 45 C.F.R. Part 93 and 31 U.S.C. j 1352. 31. This Agreement may be executed simultaneously in several counterparts, each of' which shall be an original and all of'which shall constitute but one and the same instrument. This Agreement shall be construed and enforced in accordance with the laws ofthe State of Ncw York. In addition, the parties hereby agree that any cause of action arising out of this Agreement shall be brought in the County of' Westchester. If any term or provision ofthis Agreement is held by a court of competent jurisdiction to be ins alid or \ ofd or unenforceable, the remainder of the terms and provisions of tllis Agreement shall in no way be affected, impaired. or invalidated. and to the extent permitted by applicablc law. any such term, or provision shall be restricted in applicability or reformed to the minimum 17 extent required for such to be entbrceable. This provision shall be interpreted and enlbrced to give effect to the original written intent of the parties prior to the determination of such invalidity or unenflorceability. 32. This Agreement shall not be enforceable until it is signed by both parties and approved by the Office of the County Attorney. IN WITNESS WHEREOF, the County of Westchester and the Contractor have caused this Agreement to be executed. THE COUNTY OF WESTCHESTER By- ----- Mae Carpenter, Commissioner Department of Senior Programs and Services CONTRACTOR: Municipality: TC)W kj Q[_i�_ G MAAt)0(9— By (Signature Name)---- (Title) Approved by the Westchester County Board of Legislators pursuant to Act No. 148 - 2013 adopted on August 12, 2013. Approved by the Board of Acquisition and Contract of the County of Wesichester on the 10'1' day of February 2017. Approved as to Iorm and manner of execution: Assistant County Attorney The County of Westchester 19 ACKNOWLEDGMENT STATE OF NEW YORK ) ss.: COUNTY OF WESTCHESTER) On the day of in the year 2017 before me, the undersigned, a Notary Public in and for said State, personally appeared L' At' / /,-4, personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within instrument and acknowledged to me that he/she executed the same in his/her capacity, and that by his/her signature on the instmment, the individual, or the person upon behalfof'which the individual acted, executed the instrument, and, acknowledged il'operating under any trade name, that the certificate required by the New York State General Business Law Section 130 has been tiled as required therein. Signature and Office ofindividual taking acknowledgement 19 CERTIFICATE OF AUTHORITY (MtUNiCiPALITY) (Official other than official signing contract) certify that I am the -TU UU11 % of the 1 -�•Q ,� L (Title) LIlY�. tai . _���.��._----- (Name of Municipality) a Municipal Corporation duly organized and in good standing under the laws ofthe State of New York that _wL i V. "ec --- _-- - -- (Person executing agreement) who signed said agreement on behalf of the To (Name of Municipality) was, at the time of execution 160% "W fug 'tfI r _of the Municipal Corporation (Title of such person) and that said agreement was duly signed for and on behalf of said Municipal Corporation by authority of its governing board, thereunto duly authorized and that such authority is in full force and effect at the date hereof. (Signature) STATE OF NEW YORK ) ss.. COUNTY OF ) On the day of - in the year 20 before me. the undersigned, a Notary Public in and for said State, ._._ —_- personally appeared. personally known to me or proved to me on the basis of satisfactory evidence to be the officer described in and who executed the above certificate. who being by me duly sworn did depose and sav that he/she resides at and heishe is an officer ofsaid municipal coiporation, that hc!-she- is duly authorized to execute said certificate on behall•ofsaid crnporation, and that he/she signed his/her name thereto pursuant to such authority. Notary Public Date: 20 WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES SCHEDULE "A" FEDERALFUNDS TITLE III -B, I11 -C 1 & 2, III -D, III -E, AND V PROGRAMS OF THE OLDER AMERICANS ACT OF 1965, AS AMENDED; NUTRITION SERVICES INCENTIVE PROGRAM SUBMITTED BY: TCLk) ll C� 1�1 Guti1C�j2�► (MUNICIPALITY) PERIOD COVERED: JANUARY 1, 2017 - DECEMBER 31, 2017 JULY 1, 2017 - JUNE 30, 2017 - TITLE V OCTOBER 1, 2016 - SEPTEMBER 30, 2017 - NSIP REQUIRED ACTION: SUBMIT ONE (1) COMPLETED ORIGINAL OF THIS SCHEDULE TO THE WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES SEND TO: WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES 9 SOUTH FIRST AVENUE, 10TH FLOOR MT. VERNON, NEW YORK 10550-3414 WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES SCHEDULE"A" TABLE OF CONTENTS *Pages marked with an asterisk require original signatures (the signature must be that of the person signing the Agreement) and dates. PAGE Certification Regarding Drug -Free Workplace Requirements 1-2* Certification Regarding Lobbying 3* Certification Regarding Debarment and Suspension 4* Standard Insurance Provisions 5 - 6 Reporting Requirements 7 Vouchering System 8 Plan for Audit 9 Advocacy and Related Activities 10 Executive Order 11246 11' - 13 Contractor Staffing Information 14 Participant Contribution Collection Mechanisms 15 - 20* Vendor Direct Program — Electronic Funds Transfer 21 -23 *Pages marked with an asterisk require original signatures (the signature must be that of the person signing the Agreement) and dates. WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR Drug -Free Workplace Requirements The Contractor certifies that it will provide a drug-free workplace, in compliance with 41 U.S.C. 8101 et seq., 48 C.F.R. Subpart 23.5, and 2 C.F.R. Part 382. The Contractor certifies that it will make a good faith effort, on a continuing basis, to maintain a drug-free workplace, including by taking certain specific measures, as follows: (a) Publishing a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession or use of a controlled substance is prohibited in the Contractor's workplace and specifying the actions that will be taken against employees for violation of such prohibition; (b) Notifying the employee in the statement required by paragraph (a) that, as a condition of employment on any federally -funded contract, the employee will: (1) Abide by the terms of the statement; and, (2) Notify the employer in writing of any criminal drug statute conviction for a violation occurring in the workplace no later than five days after such conviction; (c) Making it a requirement that each employee to be engaged in the performance of any federally -funded contract be given a copy of the statement required by paragraph (a); (d) Establishing an ongoing drug-free awareness program to inform employees about: (1) the dangers of drug abuse in the workplace; (2) the Contractor's policy of maintaining a drug-free workplace; (3) any available drug counseling, rehabilitation, and employee assistance programs; and, (4) the penalties that may be imposed upon employees for drug abuse violations occurring in the workplace; (e) Notifying the County and the Federal agency that provided the Funds within ten days after receiving notice under subparagraph (b)(2) from an employee or otherwise receiving actual notice of such conviction, with such notification: (1) being in writing; (2) including the employee's position title; (3) including the identification number(s) of each affected award of Federal funds; -1- (f) Taking one of the following actions, within 30 days of receiving notice under subparagraph (d)(2), with respect to any employee who is so convicted: (1) Taking appropriate personnel action against such an employee, up to and including termination, consistent with applicable law; or (2) Requiring such employee to participate satisfactorily in a drug abuse assistance or rehabilitation program approved for such purposes by a Federal, State or local health, law enforcement, or other appropriate agency; (g) The Contractor shall insert in the space provided below, or include as a separate attachment, a listing of the site(s) for the performance of work done in connection with the specific grant: Place(s) of Performance (Street address, city, county, State, zip code) ICLU BOSAW PVs7 COM MGc 21412YleC.l.[ iv U los y �; Pot- )fit U 071 miu #U�� �� -Tow'1 61 Maurbilu a/ - Contracting Entity's Name Authorized Signature Name: 6feo4�3 V M f1 X1'1 Title: TOLL rl Date: .2- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR Certification Regarding Lobbying Certification for Contracts, Grants, Loans, and Cooperative Agreements The undersigned certifies, to the best of his or her knowledge and belief, that: (1) No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of an agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement. (2) If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Form -LLL, "Disclosure Form to Report Lobbying," in accordance with its instructions. (3) The undersigned shall require that the language of this certification be included in the award documents for all subawards at all tiers (including subcontracts, subgrants, and contracts under grants, loans, and cooperative agreements) and that all subrecipients shall certify and disclose accordingly. This certification is a material representation of fact upon which reliance was placed when this transaction was made or entered into. Submission of this certification is a prerequisite for making or entering into this transaction imposed by 31 U.S.C. § 1352. Any person who fails to file the required certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure. Towl,1 Dd Contracting Entity's Name Authorized Signature Name: N54f (..ZJ'U4,A V1 a 1 f 1 P4 Title: ��t �11,1.G1151�1,L�Z�1� Date: NOTE: If Standard Form -LLL, "Disclosure Form to Report Lobbying," is required, it can be obtained from Appendix B to 45 C.F.R. Part 93. -3- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR CERTIFICATION REGARDING DEBARMENT AND SUSPENSION 1) In order to assure compliance with 2 C.F.R. Part 180, 2 C.F.R. Part 376, and other applicable law, the Contractor certifies that it, its principals, and affiliates (a) Are not presently disbarred, suspended, proposed for debarment, declared ineligible or voluntarily excluded by any Federal department or agency; (b) Have not within a 3 -year period preceding this Agreement been convicted of or had a civil judgment rendered against them for commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a public (Federal, State or local) transaction or contract under a public transaction, including any violation of Federal or State antitrust statutes or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property; (c) Are not presently indicted for or otherwise criminally or civilly charged by a Government entity (Federal, State or local) with commission of any of the offenses enumerated in paragraph (b) above; and (d) Have not within a 3 -year period preceding this Agreement had one or more public transactions (Federal, State or local) terminated for cause or default. 2) Where the Contractor is unable to certify to any of the statements in this paragraph, the Contractor shall attach an explanation to this certification. Contracting Entity's Name Authorized Signature Name: 5U�VIA V H 14le4l Title:_T Yl-.FY1 Lls Date: -4- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR STANDARD INSURANCE PROVISIONS (MUNICIPALITY) 1. Prior to commencing work, the Municipality shall obtain at its own cost and expense the required insurance from insurance companies licensed in the State of New York, carrying a Best's financial rating of A or better, and shall provide evidence of such insurance to the County of Westchester, as may be required and approved by the Director of Risk Management of the County. The policies or certificates thereof shall provide that thirty days prior to cancellation or material change in the policy, notices of same shall be given to the Director of Risk Management of the County of Westchester by registered mail, return receipt requested, for all of the following stated insurance policies. All notices shall name the Municipality and identify the Agreement. If at any time any of the policies required herein shall be or become unsatisfactory to the County, as to form or substance, or if a company issuing any such policy shall be or become unsatisfactory to the County, the Municipality shall upon notice to that effect from the County, promptly obtain a new policy, submit the same to the Department of Risk Management of the County of Westchester for approval and submit a certificate thereof. Upon failure of the Municipality to furnish, deliver and maintain such insurance, the Agreement, at the election of the County, may be declared suspended, discontinued or terminated. Failure of the Municipality to take out, maintain, or the taking out or maintenance of any required insurance, shall not relieve the Municipality from any liability under the Agreement, nor shall the insurance requirements be construed to conflict with or otherwise limit the contractual obligations of the Municipality concerning indemnification. All property losses shall be made payable to and adjusted with the County. In the event that claims, for which the County may be liable, in excess of the insured amounts provided herein are filed by reason of Municipality's negligent acts or omissions under the Agreement or by virtue of the provisions of the labor law or other statute or any other reason, the amount of excess of such claims or any portion thereof, may be withheld from payment due or to become due the Municipality until such time as the Municipality shall furnish such additional security covering such claims in form satisfactory to the County of Westchester. 2. The Municipality shall provide proof of the following coverage (if additional coverage is required for a specific agreement, those requirements will be described in the "Special Conditions" of the contract specifications): (a) Workers' Compensation. Certificate form C-105.2 or State Fund Insurance Company form U-26.3 is required for proof of compliance with the New York State Workers' Compensation Law. State Workers' Compensation Board form DB -120.1 is required for proof of compliance with the New York State Disability Benefits Law. Location of operation shall be "All locations in Westchester County, New York." Where an applicant claims to not be required to carry either a Workers' Compensation Policy or Disability Benefits Policy, or both, the employer must complete NYS form CE -200, available to download at: http://www.wcb.ny.gov/. If the employer is self-insured for Worker's Compensation, he/she should present a certificate from the New York State Worker's Compensation Board evidencing that fact (Either SI -12, Certificate of Workers' Compensation Self -Insurance, or GSI -105.2, Certificate of Participation in Workers' Compensation Group Self -Insurance). (b) Employer's Liability with minimum limit of $100,000 00 -5- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR STANDARD INSURANCE PROVISIONS (cont.) MUNICIPALITY (c) Commercial General Liability Insurance with a minimum limit of liability per occurrence of $1,000,000.00 for bodily injury and $100,000.00 for property damage or a combined single limit of $1,000,000.00 (c.s.l.), naming the County of Westchester as an additional insured. This insurance shall indicate the following coverages: (i) Premises - Operations. (ii) Broad Form Contractual. (d) Automobile Liability Insurance with a minimum limit of liability per occurrence of $1,000,000.00 per occurrence for bodily injury and a minimum limit of $100,000.00 per occurrence for property damage or a combined single limit of $1,000,000.00 unless otherwise indicated in the contract specifications. This insurance shall include for bodily injury and property damage the following coverages: (i) Owned automobiles. (ii) Hired automobiles. (iii) Non -owned automobiles. 3. All policies of the Municipality shall be endorsed to contain the following clauses: (a) Insurers shall have no right to recovery or subrogation against the County of Westchester (including its employees and other agents and agencies), it being the intention of the parties that the insurance policies so effected shall protect both parties and be primary coverage for any and all losses covered by the above-described insurance. (b) The clause 'other insurance provisions" in a policy in which the County of Westchester is named as an insured, shall not apply to the County of Westchester. (c) The insurance companies issuing the policy or policies shall have no recourse against the County of Westchester (including its agents and agencies as aforesaid) for payment of any premiums or for assessments under any form of policy. (d) Any and all deductibles in the above described insurance policies shall be assumed by and be for the account of, and at the sole risk of, the Municipality. go WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR REPORTING REQUIREMENTS Without limiting the right of the County to require additional reports and unless otherwise specified in writing by the County, the Contractor shall furnish the following reports to the County Department of Senior Programs and Services prior to the tenth (10th) working day of each month unless otherwise noted: 1. Job description reports for personnel employed during the term of this Agreement. 2. Resumes of persons employed. 3. A report of personnel benefit policies, including wages, hours, vacation and all other leave time and fringe benefits shall be submitted to the County by the first day of the second month of the program. 4. Monthly time sheets of staff to be maintained for audit purposes. 5. Such accounts and documents as will serve to permit expeditious determination to be made at any time of the status of funds within the award, including the disposition of all monies received from the Contractor and the nature and amount of all expenditures claimed against such funds. 6. At the request of the County, the Contractor will submit a written report describing the methods used to satisfy the service needs of low income minority individuals, and Section 306(5)(B) older individuals who have greatest economic or social need (with particular attention to low income minority individuals and older individuals with severe disabilities as defined in the Older Americans Act of 1965, as amended). 7. Monthly Reports of service(s) provided, recipient population characteristics, and expenditures for the program. -7- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR VOUCHERING SYSTEM FOR UNIT -COST CONTRACTS The Department of Senior Programs and Services (DSPS) will track and monitor Contractor service deliveries on a monthly reporting basis through the NYSOFA Client Statewide Data System (PeerPlace). Vouchers shall be submitted each month for each specific service based on the reporting measure approved by DSPS. The Vouchering System will reimburse contractors based on the calculated performance percentage for either number of people served or number of units served. Funding for subsequent years will be based upon service delivery performance of the previous program year. 1. Claims will only be paid based on summary reports in the PeerPlace system. The number of elderly served and units provided for each service each month must be entered into PeerPlace each month. The PeerPlace data must agree with the claim amount for that month and that particular service. DSPS program staff will monitor fiscal claims to ensure the number of units or persons reported for the month corresponds to the PeerPlace data. 2. A hard copy PeerPlace report on the number of units and people served must accompany each claim form. DSPS program staff will sign off on each claim prior to fiscal processing. Monthly payments will be made on a unit cost basis or a per person cost basis only. 3. Payment will be capped at 1/12 of the total allocation each month. At the end of the year, adjustments will be made to the final claim to address extreme cyclical periods. 4. Claims for unit cost reimbursement or per person cost reimbursement for the provision of said services, must be accompanied by such registration forms or other documentation necessary to support claims for said expenses. VOUCHERING SYSTEM FOR LINE -ITEM CONTRACTS 1. On a monthly basis Contractors should submit their payment voucher and back-up documentation for budgeted expenses. For personnel expenses, provide payroll check numbers (if applicable), pay dates and time frame. For all other expenses, submit copies of invoices, check numbers and dates paid. When contributions have been received, copies of the deposit slips need to be included with the monthly payment voucher. WESTCHESTER COUNTYDEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR CONTRACTOR: 16oui'l of Alto iL'blu ll PLAN FOR AUDIT Describe the contractor's plan for providing for an organization -wide audit no less than once every two years. Those contractors that did not have an audit conducted during the preceding year are required to have an audit conducted during the current year. An audit should cover the two preceding years, except in the case where audits are conducted annually. Audits are to be conducted in accordance with the "Guidelines for Financial and Compliance Audits of Federally Assisted Programs, and the Standards for Audit of Governmental Organizations, Programs, Activities and Functions." 1. When was the most recent audit conducted? %1'1GlI-01 20 11- 2. What time period was covered in the audit? 3. Who conducted the audit? Name & Title Name of Firm W IL 'ejlU_ ( d Mo It I b'(L 111101-T)AVI OS 4. Was a copy of the audit forwarded to the Westchester County Department of Senior Programs And Services? "it) I IP dp I (f) Yes (�No -If NO, please do so. r1 nai dOtk! y17Qllt JkA ye f a V(,cda b�{ For those contractors who will have an organization -wide audit conducted during the current year, describe below the plan for selection of an auditor, the period to be covered and the scope of the audit. For those contractors who will not have an audit conducted during the current year, briefly describe below your future audit plans. U WESTCHESTER COUNTYDEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR CONTRACTOR: -TOu,'►'1vF 111GUYlGII?�I�Ck, ADVOCACY AND RELATED ACTIVITIES This category includes the monitoring, evaluation, and commenting on all policies, programs, hearings and community actions which affect older persons, the conducting of public hearings on the needs of older persons, the representation of the interests of older persons to public officials, public and private agencies and organizations, and coordinating planning with other agencies and organizations, to promote new or expanded benefits and opportunities for older persons. Advocacy is not a service category, but is inherent in all services provided to the elderly. Please describe specific plans for advocacy activities in this program year for your municipality or agency: The Town of Mamaroneck will continue to reach out to senior citizens living in the Town of Mamaroneck, and the Villages of Larchmont and Mamaroneck to alert them to our programs and services which may be of interest to them. Information on all programs for senior citizens offered by the Town of Mamaroneck is available on our website as well as in the Recreation Department brochure which is mailed to all households in the Town of Mamaroneck. Outreach in the form of informational flyers and notices are provided to local social service agencies, religious organizations and low income housing programs in the community to in an effort to engage as many individuals as possible in what the Town of Mamaroneck has to offer. Specific outreach activities to non-English speaking senior citizens will be made this year to encourage increased participation in senior programs and services. The Director of the Town of Mamaroneck Community Services Office or her designee will continue to attend public hearings, meetings, and other events organized by Westchester County and other agencies that serve to advocate for the needs of senior citizens. The Director or her designee will continue to reach out to social service and public welfare agencies to assist senior citizens with their needs, and will also continue to collaborate with local organizations such as At Home on the Sound, the Larchmont-Mamaroneck Summit and the Community (Hispanic) Resource Center, the Larchmont-Mamaroneck Hunger Task Force and Washingtonville Housing Alliance/WestHAB where appropriate. -10- WESTCHESTER COUNTYDEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR CONTRACTOR: EXECUTIVE ORDER 11246 1. The applicant hereby certifies that it will comply with the equal opportunity clause contained in section 202 of Federal Executive Order 11246, as codified under 41 CFR 60-1.4, attached hereto. Municipality Signature of Person Signing Agreement Date -16 MI r� u� ► st�a ✓ Title ,�5twtuA v. At i ou, Name of Staff Person Designated to be the Affirmative Action Officer -11- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR EXECUTIVE ORDER 11246 Cont'd During the performance of this contract, the contractor agrees as follows: (1) The contractor will not discriminate against any employee or applicant for employment because of race, color, religion, sex, sexual orientation, gender identity, or national origin. The contractor will take affirmative action to ensure that applicants are employed, and that employees are treated during employment, without regard to their race, color, religion, sex, sexual orientation, gender identity, or national origin. Such action shall include, but not be limited to the following: Employment, upgrading, demotion, or transfer, recruitment or recruitment advertising; layoff or termination; rates of pay or other forms of compensation; and selection for training, including apprenticeship. The contractor agrees to post in conspicuous places, available to employees and applicants for employment, notices to be provided by the contracting officer setting forth the provisions of this nondiscrimination clause. (2) The contractor will, in all solicitations or advertisements for employees placed by or on behalf of the contractor, state that all qualified applicants will receive consideration for employment without regard to race, color, religion, sex, sexual orientation, gender identity, or national origin. (3) The contractor will send to each labor union or representative of workers with which he has a collective bargaining agreement or other contract or understanding, a notice to be provided by the agency contracting officer, advising the labor union or workers' representative of the contractor's commitments under section 202 of Executive Order 11246 of September 24, 1965, and shall post copies of the notice in conspicuous places available to employees and applicants for employment. (4) The contractor will comply with all provisions of Executive Order 11246 of September 24, 1965, and of the rules, regulations, and relevant orders of the Secretary of Labor. (5) The contractor will furnish all information and reports required by Executive Order 11246 of September 24, 1965, and by the rules, regulations, and orders of the Secretary of Labor, or pursuant thereto, and will permit access to his books, records, and accounts by the contracting agency and the Secretary of Labor for purposes of investigation to ascertain compliance with such rules, regulations, and orders. (6) In the event of the contractor's non-compliance with the nondiscrimination clauses of this contract or with any of such rules, regulations, or orders, this contract may be canceled, terminated or suspended in whole or in part and the contractor may be declared ineligible for further Government contracts in accordance with procedures authorized in Executive Order 11246 of September 24, 1965, and such other sanctions may be imposed and remedies invoked as provided in Executive Order 11246 of September 24, 1965, or by rule, regulation, or order of the Secretary of Labor, or as otherwise provided by law. -12- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR EXECUTIVE ORDER 11246 Cont'd (7) the contractor will include the provisions of paragraphs (1) through (7) in every subcontract or purchase order unless exempted by rules, regulations, or orders of the Secretary of Labor issued pursuant to section 204 of Executive Order 11246 of September 24, 1965, so that such provisions will be binding upon each subcontractor or vendor. The contractor will take such action with respect to any subcontract or purchase order as may be directed by the Secretary of Labor as a means of enforcing such provisions including sanctions for noncompliance: Provided, however, that in the event the contractor becomes involved in, or is threatened with, litigation with a subcontractor or vendor as a result of such direction, the contractor may request the United States to enter into such litigation to protect the interests of the United States. -13- WESTCHESTER COUNTYDEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR CONTRACTOR: IrJml GU'1i0_ z)fV_f,1k_ CONTRACTOR STAFFING INFORMATION AGENCY STAFF: Paid staff assigned to programs/services in this application. Job Descriptions must be submitted with application unless they are already on file with WCDSPS. (Employees/staff are defined as those persons for whom W2 forms are maintained. Persons receiving 1099 forms are not, for the purpose of this document, to be listed as employees). 1. Total number of paid staff: ID 2. Full-time paid staff (30 hrs. or more per week): rJ 3. Part-time paid staff (less than 30 hrs. per week): 4. Total number of paid staff 60 years of age or older: 5. Total number of paid female staff: (O 6. Total number of paid disabled staff: 0 7. Total number of paid minority staff: a. Number of paid American Indian/Alaskan Native staff b. Number of paid Asian/Pacific Islander staff: c. Number of paid Black staff (not of Hispanic origin): d. Number of paid Hispanic staff: H e. Number of paid minority staff that fall under two or more of the above minority statuses Agency Volunteers Assigned to Projects in this Application: a. Aged 60+ a b. Minority Ji -14- WESTCHESTER COUNTYDEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR CONTRACTOR: TU�U� 1 G r l��Gi'i%(lyIiCL.�C PARTICIPANT CONTRIBUTION STANDARDS I. GENERAL STANDARDS A. Voluntary Opportunity to Contribute 1. There shall be no mandatory charges to participants for services provided through funding received from the New York State or Westchester County Department of Senior Programs and Services. 2. Participants shall not be required to declare or document their income and/or assets as a condition for receiving service(s) with the exception of means -tested programs such as Title V of the Older Americans' Act Senior Community Services Employment Program, Home Energy Assistance Program, or NYS Expanded In -Home Services for the Elderly Program (EISEP). 3. Participants must be informed of and provided with the opportunity to voluntarily contribute to the cost of the services provided by Community Services and/or Older Americans Act Programs. 4. Participants must be informed of the purpose and use of contributions. 5. No person can be denied a service because of inability or unwillingness to contribute. 6. The suggested amount for contributions cannot exceed the cost of the services. Actual costs should be considered in setting sliding contribution schedules. However, service providers should not attempt to support the entire program from contributions. 7. Great care must be taken in the development and use of statements of actual costs of services to insure that they are not perceived as being coercive. 8. Letters, other written material, telephone calls or other contacts, may include information concerning services and contributions policies but may not specifically solicit contributions from individual participants and/or those acting on their behalf. For additional specific policy on leaflets and other written materials see Section IV. 9. Reminders and invoices are prohibited. 10. Negotiation of agreed upon contribution amounts is prohibited. B. Confidentiality Methods of handling contributions must protect the privacy of all individuals. Envelopes must be available for participants who may desire to use them in order to make contributions. Envelopes coded so that contributor is identified are prohibited. -15- WESTCHESTER COUNTYDEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR CONTRACTOR: fo it% n I�� lG ✓U PARTICIPANT CONTRIBUTION STANDARDS C. Safeguards for Contributions 1. All persons who handle contributions must be bonded with the exception of government employees (who are already covered) and attorneys providing legal services (who already operate under standards for client funds contained in the Code of Ethics, enforced by the Appellate Division of the Supreme Court). Agencies can obtain a "blanket Fidelity Bond" for all employees. 2. Contributions must be jointly counted daily by a service person and either a program participant or service program supervisor (with the exception of attorneys providing legal services, because of the applicability of the Judiciary Law and the attorneys' Code of Ethics). 3. Each person counting the contributions must enter the amount into a ledger and co-sign a form certifying the amount collected for each day (with the exception of attorneys providing legal services). 4. For services provided in a congregate setting, contributions must be deposited in a bank or at a secure location at the program director's office daily and in a bank weekly. For any other services, participant contributions must be kept in a safe location and be deposited in the bank at least weekly, daily whenever possible. 5. Contributions must not be taken home. Any exceptions to these safeguards must guarantee that the contributions are handled in an appropriate manner and must be submitted by the service provider to the Westchester County Department of Senior Programs and Services prior to approval. Documentation of all exceptions granted must be maintained on file at the Westchester County Department of Senior Programs and Services and available for review by the New York State Department of Senior Programs and Services. D. Accountabilitv for All Contributions An audit trail of all incoming contributions must be maintained by program (i.e. Titles III -B, IIIC-1, IIIC-2, IIID, IIIE, VII, WIN, L.TCIEOP & CSE). The ledger and supporting documentation (i.e. deposit slips, certified forms, etc.) must provide a clear audit trail so that at any given time it is known how much money has been collected in contributions from each program. E. Expansion of Services With Contributions According to governing regulations, contributions must be used to expand services of the provider. To expand services is to provide more services than would be possible without the contributions, not necessarily more than the current year level which also includes contributions. F. Receipts Receipts shall be given only upon request of the service recipients or those acting on their behalf -16 WESTCHESTER COUNTYDEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR CONTRACTOR: 1&)tr1 61 P&J lu r Zt cJJ� PARTICIPANT CONTRIBUTION STANDARDS G. Approval of Contractor Contribution Procedures Procedures used by contractors to implement these policies are subject to prior approval by the Westchester County Department of Senior Programs and Services. II. CONTRIBUTION POLICY BY SERVICES A. General Contributions are not appropriate for all services. Those services for which there is normally a charge in the community should generate contributions. Other services tend to be inappropriate for the generation of contributions because they are typically free in the community (e.g. information and assistance). However, contributions can be accepted for all activities funded and/or operated by the Westchester County Department of Senior Programs and Services and for the general operation of the Westchester County Department of Senior Programs and Services and their contractors as well. Fundraising activities aimed at the general public are permissible and should be encouraged. Services for which contributions policies and procedures must be developed include: - home delivered meals* - congregate meals* - homemaker/personal care - home health aide - housekeeper/chore - respite - legal - adult day services - residential repair/renovation - transportation - shopping assistance - caregiver services - health promotion services Providers are not required to set either a suggested amount nor a suggested range for contributions, except for home delivered and congregate meals which must have suggested amounts set. They may merely provide the opportunity for service users to contribute whatever they wish. Should they choose to set amounts, the suggested amount may be either a single amount or based on a sliding schedule. *NOTE: Food stamps may be accepted for congregate and home delivered meals contributions upon proper certification by local Food Stamp Offices. However, service recipients who use food stamps should be encouraged to spend their food stamps to obtain proper nutrition for the other two daily meals. -17- WESTCHESTER COUNTYDEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR CONTRACTOR: 10 u.)n of fKtt-m mp4 cU- PARTICIPANT CONTRIBUTION STANDARDS III. HOW TO SET SUGGESTED CONTRIBUTION AMOUNTS Whatever the service, consumers, potential service users, and representatives of appropriate advisory councils must be involved with the service provider and Westchester County Department of Senior Programs and Services staff in the development or modification of contributions policies and procedures (including setting the amounts of suggested contributions either through developing a flat rate or developing a suggested sliding scale). Those participating in this process should be fully informed of factors to be considered including the actual or estimated cost of the services. Such suggested amounts may be either: • fixed or flat rate (e.g. $1.00 per hour of service, $.50 per trip or zone): or, • a sliding contributions schedule based on general income levels of the elderly in the geographic areas to be served, and actual costs for providing each type of service. Sliding schedules are very difficult to construct. Several cautions are extended should the contractor choose to develop sliding schedules: Be aware of the difficulty in obtaining accurate unit costs for some of the services rendered. The maximum suggested contribution cannot exceed the cost of the service. In setting up schedules, be realistic about the maximum and minimum points at which you wish to set your scale. The objective is to strike a balance. If the income levels are too high, every service user will fall below them and the amount of contributions suggested by the scale will be limited. However, if the income levels are placed too low, service recipients will believe that they are expected to contribute too much and might stop seeking needed services. Means testing is forbidden. Any reference on a sliding scale which implies a fee, "you should pay.." "you ought to be able to afford...", or "your fair share is $_" is prohibited. Sliding scales are only to serve as guides to service users and are not to be used in a coercive manner. Be sensitive to the individual circumstances of your service users. For example, two people can have the same gross income but entirely different demands on their money (e.g. subsidized housing vs. large rent). so WESTCHESTER COUNTYDEPARTMENT OF SENIOR PROGRAMS AND SERVICES 2017 PROGRAM YEAR CONTRACTOR: PARTICIPANT CONTRIBUTION STANDARDS III. HOW TO SET SUGGESTED CONTRIBUTION AMOUNTS (cont'd.) It is important to remember that the more intensively someone needs and utilizes specific services, the less likely it is that the service recipient will be able to maintain a specific per unit contribution level. This is true whether the client is consuming a greater number of discrete services or more units of a single service. Keep in mind that in either instance, the multiple and/or intensive service user is probably a member of your target population and may be least able to afford to contribute to the cost of the services. Also remember that the privacy of each individual MUST be preserved. IV. FREQUENTLY UTILIZED METHODS OF INFORMING PARTICIPANTS OF CONTRIBUTIONS POLICY For those services for which contributions policies and procedures must be developed, methods of informing participants include the use of leaflets, letters and other printed material. Whenever any of these methods are used, the following requirements apply: A. Leaflets The contributions portion of leaflets which explain any or all of the services funded through the Westchester County Department of Senior Programs and Services must contain the following information: Contributions to this (these) services(s) are free and voluntary. Any contribution you wish to make will be used to expand the program and will be greatly appreciated. Leaflets may indicate the amount of the suggested contribution for specific services. In so doing, you must be clear that: The above suggested contribution amount is only a guide and should participants choose to contribute, that contribution should reflect their own circumstances. Such leaflets may be distributed not more than once a month to the same client. B. Start-up Letters (e.a. in-home services) The contributions portion of start-up letters which explain any of the services funded through the Westchester County Department of Senior Programs and Services must contain the following information: Contributions to this (these) services(s) are free and voluntary. Any contribution you wish to make will be used to expand the program and will be greatly appreciated. Start-up letters may indicate the projected numbers of units of service to be received by the client (e.g. 5 meals a week; 3 hours of homemaker a day/two days a week, etc.), but letters may not indicate the amount of the suggested contributions for specific services (either by unit or as a total based on estimated units to be delivered). The service provider may enclose a leaflet which indicates suggested contributions and the start-up letter may refer the new service user to the contributions policy stated in such enclosed leaflet. -19- WESTCHESTER COUNTYDEPARTMENT OF SENIOR PROGRAMSANDSERVICES 2017 PROGRAM YEAR CONTRACTOR: FoL", 1 U3 I'�al-W L)ice (�, PARTICIPANT CONTRIBUTION STANDARDS C. Paragraph in Evaluative Letters which combine both evaluation and contributions information and which are sent to clients after services have been rendered. Such letters should ask the recipient to comment on the quality of service provided, how services could be improved, and may thank clients for participating in the service. The letter should also state the sources of funding for the program including the New York State Department of Senior Programs And Services and should include the following information: Contributions are welcomed and are used to expand this service. The letter cannot indicate number of units of service (e.g. hours) delivered to service recipient, nor the cost per unit of service, nor any suggested amount of contribution for service. Evaluative letters that do not include information on contributions may include information on number of units of service delivered. D. Signs Signs located at the site of service (e.g. bus, nutrition site): • may state the suggested amount of contribution;' • must state the voluntary nature, purpose, and use of contributions; • must state "No person shall be denied services because of an inability or unwillingness to contribute • must give credit to the funding sources (e.g. - US Department of Health and Human Services - Administration on Aging, New York State Office for the Aging and the Westchester County Department of Senior Programs and Services, etc.); • may state the actual/approximate cost of the service. • must state "Individuals whose self -declared income is at or above 185% of the Federal Poverty Level are encouraged to contribute at an amount equal to the actual cost of the service (insert amount/unit). You are encouraged to contribute at this rate if your monthly income is more than $1,815 and you live alone, or if you live in a household of 2 and your monthly income is more than $2,456." Amounts need to be revised annually to reflect the poverty guidelines for the current contract year. *Signs are required for congregate nutrition sites, and must state the suggested amount of contribution. V. MINIMUM REQUIREMENTS FOR COLLECTING CONTRIBUTIONS For all services, envelopes must be available for participants who may desire to use them in order to make contributions. For services rendered in a public place (e.g. congregate nutrition), a locked box into which participants can place their contributions is required in addition to envelopes. Location of the locked box and envelopes must be in an area convenient for the participants and located so as to protect the confidentiality of the contribution. The Applicant hereby certifies that the contribution standards contained within are being complied with to the best of his/her knowledge and belief. Signature of Person Signing Agreement --2& Date Westchester Countv Vendor Direct Proaram Frequently Asked Questions 1. WHAT ARE THE BENEFITS OF THE ELECTRONIC FUNDS TRANSFER (EFT) ASSOCIATED WITH THE VENDOR DIRECT PROGRAM? There are several advantages to having your payments automatically deposited into your designated bank account via EFT: Payments are secure — Paper checks can be lost in the mail or stolen, but money deposited directly into your bank account is more secure. You save time — Money deposited into your bank account is automatic. You save the time of preparing and delivering the deposit to the bank. Additionally, the funds are immediately available to you. 2. ARE MY PAYMENTS GOING TO BE PROCESSED ON THE SAME SCHEDULE AS THEY WERE BEFORE VENDOR DIRECT? Yes. 3. HOW QUICKLY WILL A PAYMENT BE DEPOSITED INTO MY ACCOUNT? Payments are deposited two business days after the voucher/invoice is processed. Saturdays, Sundays, and legal holidays are not considered business days. 4. HOW WILL I KNOW WHEN THE PAYMENT IS IN MY BANK ACCOUNT AND WHAT IT IS FOR? Under the Vendor Direct program you will receive an e-mail notification two days prior to the day the payment will be credited to your designated account. The e-mail notification will come in the form of a remittance advice with the same information that currently appears on your check stub, and will contain the date that the funds will be credited to your account. 5. WHAT IF THERE IS A DISCREPANCY IN THE AMOUNT RECEIVED? Please contact your Westchester County representative as you would have in the past if there were a discrepancy on a check received. 6. WHAT IF I DO NOT RECEIVE THE MONEY IN MY DESIGNATED BANK ACCOUNT ON THE DATE INDICATED IN THE E-MAIL? In the unlikely event that this occurs, please contact the Westchester County Accounts Payable Department at 914-995-4708. 7. WHAT MUST I DO IF I CHANGE MY BANK OR MY ACCOUNT NUMBER? Whenever you change any information or close your account a new Vendor Direct Payment Authorization Form must be submitted. Please contact the Westchester County Accounts Payable Department at 914- 995-4708 and we will e-mail you a new form. 8. WHEN COMPLETING THE PAYMENT AUTHORIZATION FORM, WHY MUST I HAVE IT SIGNED BY A BANK OFFICIAL IF I DON'T INCLUDE A VOIDED CHECK? This is to ensure the authenticity of the account being set up to receive your payments. -21- Electronic Funds Transfer (EFT) Vendor Direct Payment Authorization Form Please complete both sections of the Vendor Direct Payment Authorization Form and forward the completed form (along with a voided check for the account to which you want your payments credited) to: Westchester County Department of Finance, 148 Martine Ave, Room 720, White Plains, NY 10601, Attention: Vendor Direct. Please see item 14 below regarding attachment of a voided check. 1. Provide the name of the vendor as it appears on the W-9 form. 2. Enter the vendor's Taxpayer ID number or Social Security Number as it appears on the W-9 form. 3. Enter the vendor's complete primary address (not a P.O. Box). 4. Provide the name and telephone number of the vendor's contact person. 5. Enter the business e-mail address for the remittance notification. THIS IS VERY IMPORTANT. This is the e-mail address that we will use to send you notification and remittance information two days prior to the payment being credited to your bank account. We suggest that you provide a group mailbox (if applicable) for your e-mail address. You may also designate multiple e-mail addresses. 6. Please have an authorized Payee/Company official sign and date the form and include his/her title. 7. Provide bank's name. 8. Provide the complete address of your bank. 9. Enter your bank's 9 digit routing transit number. 10. Indicate the type of account (check one box only). 11. Enter the vendor's bank account number. 12. Enter the title of the vendor's account. 13. Provide the name and telephone number of your bank contact person. 14. If you are directing your payments to a Savings Account OR you can not attach a voided check for your checking account, this line needs to be completed and signed by an authorized bank official. IF YOU DO ATTACH A VOIDED CHECK FOR A CHECKING ACCOUNT, YOU MAY LEAVE THIS LINE BLANK. NEWICHANGE VEN EFT Q= -22- Westchester County - Depallina"t • Division Authorization Is: (check one) Star ucom Electronic Funds Transfer (EFT) ❑ New Vendor Direct Payment Authorization Form C3 Change INSTRUCTIONS: Please complete both sections of this Authorization Form and attach a voided check. See the reverse side for more information and instructions. Malt to: Westchester County, Department of Finance, Treasury Division, 148 Martine Avenue, White Plains, NY 10601 Attention: Vendor Direct 1. Vendor Name: 2. Taxpayer ID Number or Social Security Number. 3. Vendor Primary Address 4. Contact Person Name: t U Contact Person Telephone Number. -- 5. Vendor E -Mail Addresses for Remittance Notification: —� 6. Vendor Certification: I have read and unders he Vendor Direct Payment Program and hereby authorize payments to be received by electronic funds transfer into the bank that designate in Section 11. 1 further understand that in the event that an erroneous electronic payment is sent, Westchester County rese s the right to reverse the electronic payment. In the event that a reversal cannot be implemented, Westchester County will ize any other lawful means to retrieve payments to which the payee was not entitled. Authorized nature Print Name/Title ~ Date Section Il- Financial ltlStiftAi011 Information 7. Bank Name: S. Bank Address: 9. Routing Transit Number. 10. Account Type: tt�� —� -- (check one) Checking t r Savings 1 _ 11. Bank Account Number: 12. Bank Account Title: 13. Bank Contact Person Name: Telephone Number: 14. FINANCIAL INSTITUTION CERTIFICATION (required ONLY if directing funds Into a Savings Account OR if a voided check is not attached to this form): 1 certify that the account number and type of account is maintained in the name of the vendor named above. As a representative of the named financial Institution, / certify that this financial Institution 1s ACH capable and agrees to receive and deposit payments to the account shown. Authorized Signature Print Name I Title — Date (Leave Blank - to be completed by Westchester County) o Vendor number assigned -23- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES SCHEDULE C TITLE III -C 1 & TITLE III -C 2 PROGRAMS OF THE OLDER AMERICANS ACT OF 1965, AS AMENDED SUBMITTED BY: _ 1Uu,�Ir1 Of oakiaiz-)yr(- (AGENCY/MUNICIPALITY) PERIOD COVERED: JANUARY 1, 2017 TO DECEMBER 31, 2017 REQUIRED ACTION: SUBMIT ONE (1) COMPLETED COPY OF THIS SCHEDULE TO THE WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES ONE (1) COPY MUST BE MAINTAINED BY EACH OF THE INDIVIDUALS LISTED ON PAGE 2, ITEM NUMBER 8. SEND TO: WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES 9 SOUTH FIRST AVENUE, 10TH FLOOR MT. VERNON, NEW YORK 10550-3414 WESTCHESTER COUNTY TITLE IIIC 2017 DEPARTMENT OF SENIOR PROGRAMS AND SERVICES SCHEDULEC TABLE OF CONTENTS ' Pages marked with an asterisk require original signatures and dates. Include only if applicable Include page(s) only for the service(s) which is (are) being provided PAGE Contractor Identification 1, 2, 3* Standard Definitions for Services and Units of Service 4-5 Standard Assurances 5-6 Targeting and Equal Access Plan 7 Recipient Characteristics Definitions 8 Nutrition Program Standards 9-14 Program Requirements: Congregate Setting Nutrition Program Home Delivered Meals Program Miscellaneous Agreements 15 16 17 2017 Allocation Strategy and Reimbursement System Nutrition Program Unit Cost Summary 18a - 18c, 19 Uniform and Performance Summary Costs Summa - Units of Service & Recipient Information 20a 20b P191for Services** ( YCongregate Setting Nutrition Program JJ Home Delivered Meals Program 21 22 Additional Agreement Provisions 23 Caterer Agreement jAttachment 1) 24 - 26' ry Regional Kitchen Agreement Attachment 2 27 - 29' Contractor Budget - Title IIIC-1 Contractor Budget - Title IIIC-2 30a & 30b 31a & 31b ' Pages marked with an asterisk require original signatures and dates. Include only if applicable Include page(s) only for the service(s) which is (are) being provided WESTCHESTER COUNTY CONTRACTOR: DEPARTMENT OF SENIOR PROGRAMS AND SERVICES �-�, u ,1 ia `�' u `L tom( TITLE IIIC 2017 i FEDERAL FUNDS UNDER TITLE III -C-1 (CONGREGATE MEALS) & TITLE 111-C-2 (HOME DELIVERED MEALS) PROGRAMS OF THE OLDER AMERICANS ACT, AS AMENDED 1. Agency/Municipality(Contractor): TOLVII 61 �4&j IQ.1)KX' Lk— Address: -14-0 V-)- & 0 Akil City: "6 ►-� a rE)Vvt i.(_ New York, Zip Code Phone: cil'f 3`61 Person Submitting Schedule: A0ijj -Pdf )c y Title: Qlyeav( Phone: X11 y Email Address: uGi7v ��IILul1 1�'!'�A/1(QJ't�Yt,��1L.1'1U , C► 7� ------------------------------------------------------------------------------------------------------------- Program Director: ,<ir"a oa,/IC � Title: Dl Irr / fDl/ Phone: gJLt Email Address: Q (� lit1y�(� �L�ifX1 G1►11Q}Z{1C(k 11y , vi� 2. Program Period: FROM: January 1, 2017 TO: December 31, 2017 3. Type of Organization: ( VKPublic ( ) Private Not -for -Profit ( ) Minority Not -for -Profit 4. Check One: (4program Currently Operating - Started in�'Dgyear) ( ) Program to Start On: 5. Names of Municipalities to be Served: (1) Tow0 (2) �I)��(�� Cf ����(0it14Ik (3.)... U1�� �_ U� 14Val VV'Ub 6. Amount of Contract (use enclosed III -C budgets to obtain lines "a -e"): III -C-1 III -C-2 (a) Federal Funds Requested (b) Local/Contractor Match Funds Source of Local Match: (c) Nutrition Services Incentive Program (Anticipated) (d) Total Federal + Local Match + NSIP Funds (e) Participant Contributions (f) Total Gross Amount (d+e) (g) Other Resources (not included in grant budget) -1- $ 0q6 $ -4 yj $ $ Ib ell $ 41�$ %�� WESTCHESTER COUNTY CONTRACTOR: DEPARTMENT OF SENIOR PROGRAMS AND SERVICES ff TITLE I IIC 2017 -T& u;i� D t01 Q 1'1(oUZ (� 7. Official Authorized to Receive Payments: ��``� Name: 1'l f i'!c�'� �1 I 14111 Title: l�.%1' o)Z Ile/ Address: lIy Lu &-,!4D n City: P01- A*"b ild J�- New York, Zip Code 10543 Phone: (914) _4,381 '7-06 6 1 Email Address: d 61 I i Aa to & J -U 1'-4.1 8. Person Responsible for: Program Development and Operation: Name: 0 Title: �v pr L&C Phone: Email: �l.�Git)dY(I��D1�Gfi"rlc►'lc+2rl�C�cJr� o��j � J Person Responsible for Development and Modification of Program Bud et: Name: AVUV D&A0 Title: f✓PCfiV✓ Phone: a lq ml -4$y Email: Person Responsible for Preparation of Fiscal Claims and Vouchers: Name: k / nu 'DA.n d Title: 1?1 ✓f LV Y Phone: 91q Email: add r)t-sifpLc�11 L?{wd-�'> 4 k-wveA rAl T J Persons Responsible for Preparation of Monthly Reports: % Name: KtMono �yf1Yl iUi A11r� AIDk�flh "vE y c �� 1 5ran>E / �'� Phone: q/q 634-8i4D �qwf 3�/ �$tf�mail: �N.rny3 �"Ub-+1U�Nictr7lCi�7�11�c��1� T.c�+ rL,jAkt* ny v15 9. Westchester County Grant Funding for 2017: List all Westchester County Departments (including Department of Senior Programs and Services) that the agency has received or will receive grant money from. Include the department's name, the type of grant, and the amount for each grant. Department Type of Grant Amount of Grant Board of Elections Election Reimbursement Expense 5 2,500 DSPS Ills $ 8,172 WINASIP $ 8,242 AAA $ 1,72S Finance Sales Tax & Mortgage Tax $2,675,000 Dept. of Transportation Bus Shelter IMA $ 1,100 Dept. of Public Works Snow & Ice Removal $ 7,200 Dept. of Corrections Police Selective Traffic Enforcement $ 1,200 NYSOCFS Youth Programs Recreation $ 2,500 DPlease check this box, if you do not receive any other grants from Westchester County -2- WESTCHESTER COUNTY CONTRACTOR: DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 JUII'I'] P�Z�-i,%tt'(�1� (-a 10. Terms and Conditions: The undersigned agrees, with respect to any funds used for Programs described in this Schedule, to comply with all applicable Federal, State and Local laws not limited to and including the following: A. Nutrition Programs for the Elderly under the Older Americans Act, as amended B. Administration on Aging Rules and Regulations for Title 111. C. NYS Office for the Aging Rules & Regulations for Nutrition Programs for the Elderly. D. Article 15 of the Executive Law of New York State (Law against Discrimination). E. Governor's 1960 Code of Fair Practice. F. Title VI of the Civil Rights Act of 1964. G. Standard Assurances included with this Schedule. H. Section 504 of the Rehabilitation Act of 1975. I. Governor's Executive Order #19 (Prevention of Sexual Harassment). J. Americans with Disabilities Act of 1990. K. Age Discrimination in Employment Act of 1975. L. Section 220-e of the Labor Law. M. Section 296 of the Executive Law as amended in 1996. N. Federal Executive Order 13166 Signature of person on No. 7 or an authorized representative. Date Use blue ink. "Per" signature not acceptable. PLEASE LEAVE BLANK - DEPARTMENT OF SENIOR PROGRAMS AND SERVICES USE Date Received Date Requested Revisions Date Requested Revisions Date Requested Revisions Dept. of Senior Programs and Services Representative -3- Date Revisions Received Date Revisions Received Date Revisions Received Date Approved WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 STANDARD DEFINITIONS FOR SERVICES AND UNITS OF SERVICE (SOFA last rev. 412014) Congregate Meal: A hot or other appropriate meal which meets nutritional requirements and is served to an eligible participant in a group setting. Unit: Each meal served. Meals served to individuals through means -tested programs such as Medicaid Title XIX waiver meals are excluded from the NSIP meals count. Home Delivered Meal: A hot or other appropriate meal which meets nutritional requirements and is provided to an eligible person for home consumption. Unit: Each meal provided. Meals served to individuals through means -tested programs such as Medicaid Title XIX waiver meals are excluded from the NSIP meals count. Nutrition Counseling: Individualized guidance to individuals who are at nutritional risk because of their health or nutrition history, dietary intake, chronic illnesses, or medications use. Counseling is provided one-on-one by a nutrition professional, who evaluates the person's nutritional needs, develops and implements a nutrition counseling plan, evaluates the client's outcome, maintains documentation and distributes appropriate literature. It is recommended that initial counseling be provided face-to-face at a congregate site, in the home or in an office setting. Follow up nutrition counseling may be provided face-to-face at a congregate site, in the home, office setting or by telephone. A nutrition professional is defined as a Registered Dietitian (RD), a Registered Dietitian - Eligible who must successfully complete the exam within 18 months (RDE), or a NYS Certified Dietitian/Nutritionist (CDN). Certified Diabetic Educators (CDE) is appropriate only for nutrition counseling with older individuals with diabetes. Nutrition counseling services are available to an older individual and/or herlhis caregiver upon referral and/or request. Unit: One hour of service (time with individual and travel time) Nutrition Education: A planned program to promote better nutrition, physical fitness and health through information and instruction on nutrition and related consumer topics of general interest. The program is provided by or under the direction of a Registered Dietitian (RD), Registered Dietitian -Eligible (RDE), NYS Certified Dietitian -Nutritionist (CDN), or a Dietetic Technician -Registered (DTR). Information and instruction may occur in group settings and/or through distribution of materials to individuals. A minimum of 6 group or class presentations must be provided at each congregate meal site annually. Nutrition information or handouts are provided to congregate and home delivered meal participants at least monthly. Unit: (1) Each participant of a group or individual session receives one unit of service or (2) Each distribution of handouts to congregate and/or homebound participants (not counted if handouts are part of a presentation or are left on display to be picked up by participants). = One unit per participant or (3) Each article prepared and printed in a newsletter or newspaper; each radio or television presentation= One unit Example 1: A Registered Dietitian completes a planned nutrition education program (including handouts) on "Food Safety for Seniors" at 4 congregate sites. In total 50 seniors attend the 4 sessions (Each participant = 50 units of nutrition education). Example 2: A Registered Dietitian distributes a pamphlet to 75 home delivered meal clients with their meal (Each pamphlet = 75 units of nutrition education). Example 3: The local newspaper has a section each week devoted to issues affecting seniors. Six times a year the AAAs registered dietitian has an article covering a nutrition related topic (Each article = 1 unit of nutrition education). Information and Assistance: The provision of Information and Assistance may include three components: 1. The provision of information on services, benefits, entitlements and other areas of concern to consumers or their representatives which enables them to locate and obtain needed resources on their own. 2. Assistance to consumers in obtaining access to the services and resources available within their community. An individual is provided with information on a one-to-one basis about available services and opportunities in the community, assisted in defining problems/needs and capacities, receives direction or -4- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 STANDARD DEFINITIONS FOR SERVICES AND UNITS OF SERVICE. (SOFA last rev. 4/2014 Information and Assistance Con'td: guidance relative to those identified issues and is linked to services and opportunities to meet the problems/needs. When appropriate, case assistance may also involve worker intervention, negotiation and advocacy with providers on the client's behalf to ensure the delivery of needed services and benefits. Also included in this is follow-up, to the extent possible, that the consumer receives the service. 3. Referral is a two-step process involving the initiation of a linkage between a client and a service provider, and follow-up contact(s) to determine whether the service has been or is being provided. Unit: One hour of service. STANDARD ASSURANCES 1. The Contractor understands and agrees that the funds provided under this Agreement must be used to provide meals and/or services related to the provision of meals, including outreach, nutrition education, nutrition counseling, shopping assistance, delivery of foods and home delivery of meals, transportation to and from nutrition sites for elderly participants and food production equipment essential and appropriate for the maximum number of meals funded under this agreement. 2. The Contractor agrees that it will comply with all requirements under the Older Americans Act and the State Office for the Aging (SOFA) Program Instructions regarding procedures for obtaining and accounting for program contributions and that all such contributions will be used to expand the Wellness In Nutrition Program (WIN) project formerly known as the Supplemental Nutrition Assistance Program (SNAP). 3. The Contractor agrees that it will make use of all available Nutrition Services Incentive Program funds to which they are entitled based on meals provided under this agreement, for the purchase of food for the WIN, in accordance with applicable United States Department of Agriculture Regulations. 4. The Contractor agrees to comply with the reporting requirements for the WIN as set forth by SOFA and the Area Agency on Aging. 5. The Contractor agrees that it shall be their responsibility to: a. identify and reach out to currently unserved and underserved mobility impaired individuals b. cooperate closely with public health personnel to accomplish the activities in nutrition surveillance and c. at a minimum serve minorities in sufficient numbers to indicate targeting. 6. Nutrition Site/Food Service Facility & Catered Operations The Contractor will consult with Westchester County Department of Senior Programs and Services (WCDSPS) and receive approval from SOFA through the WCDSPS, for the operation of any new subcontracted or directly operated WCDSPS nutrition site/food service facility. WCDSPS must also be notified of any catered operation providing meals under contract for Title III -C, or WIN. -5- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 STANDARD ASSURANCES 7. The Contractor shall: a. serve any senior citizen, and ensure equal access for participation, services, activities and informational sessions without regard to race, color, religion, sex, national origin or partisan affiliation; b. ensure that any services to be provided under this Application shall be secular in nature and scope and in no event shall there be any sectarian, partisan, or religious services, counseling, proselytizing, instruction or other sectarian, partisan, or religious influence undertaken in connection with the provision of such services; refrain from using funds to advance any sectarian effort; c. refrain from using funds to advance any partisan candidate or effort however, the Contractor shall ensure that candidates have equal access regardless of policy views or party affiliation; d. prevent the use of official authority, influence or coercion to interfere with or affect elections or nomination for office; e. ensure no coercion nor advice to other persons to contribute anything of value to a party, committee, organization, agency, or person for political purposes, nor engage in any other partisan activities. 8. The Contractor understands and agrees that WCDSPS reserves the right to require transfer of items of equipment having a unit acquisition cost of $200 or more which are acquired under this grant. This right will normally be exercised by WCDSPS if the program for which the equipment was purchased is transferred to another grantee and only for the purposes of ensuring that the equipment is transferred to the new grantee for continued use of the program. 9. The Contractor understands and agrees that equipment purchased with Federal/State funds must only be used to benefit the elderly. 0 WESTCHESTER COUNTY CONTRACTOR: DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 TARGETING AND EQUAL ACCESS PLAN List the names of Services provided with this contract: NuA-yd toJife- The Contractor agrees that for programs established and funded in whole or in part pursuant to Title III of the Older Americans Act, contractor shall: specify how it intends to satisfy the service needs of low-income minority individuals, older adults with limited English proficiency, and older adults residing in rural areas in the area served by it; to the maximum extent feasible, provide services to low-income minority individuals, older individuals with limited English proficiency, and older adults residing in rural areas in accordance with their need for such services; and meet specific objectives established by DSPS, for providing services to low-income minority individuals, older adults with limited English proficiency, and older adults residing in rural areas within the planning and service area. Please be specific in describing how the agency intends to provide services to the maximum extent feasible to: • Low-income minority individuals: The Westchester County Targeting Appendix identified a total of 312 low income minority senior citizens living in the Town of Mamaroneck and Villages of Larchmont and Mamaroneck representing 4% of the total population age 60 and older. Information on transportation services is posted on our website and at the Senior Center, and mailed to local social service and religious organizations as part of our outreach efforts to encourage participation. Social service organizations include the Community Resource Center, Larchmont-Mamaroneck Hunger Task Force, Larchmont Public Library, Mamaroneck Public Library, and Washingtonville Housing Alliance. Religious organizations include Beth Emeth Synagogue, First Baptist Church, Larchmont Avenue Church, Larchmont Temple, Mamaroneck United Methodist Church, St. Augustine's Church, St John's Episcopal Church, St. John's Lutheran Church, St. Thomas Episcopal Church, St. Vito's Church, Sts. John and Paul Church and Westchester Jewish Center. • Older adults with limited English proficiency: The Westchester County Targeting Appendix identified a total of 334 senior citizens living in the Town of Mamaroneck and Villages of Larchmont and Mamaroneck with Limited English Proficiency, representing 5% of the total population of senior citizens age 6o and older. The American Community Survey data for 2005-2oog noted the predominant non-English language spoken our service area is Spanish, followed by Other Indo-European languages, and Asian languages. The Town of Mamaroneck employs staff fluent in Spanish and Italian to convey information verbally when needed. Community agencies listed above also assist with communication, and family members are relied upon when needed as well. • If applicable, older adults residing in rural areas in the area served: Al WA WESTCHESTER COUNTY CONTRACTOR: DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 TDu;h 0 ry1 �rIZ)i f RECIPIENT CHARACTERISTIC DEFINITIONS 1. DISABLED: "Any person who has a physical or mental impairment, which substantially limits one or more major life activities, has a record of such impairment or is regarded as having such impairment. This includes alcoholism and drug addiction." 2. LOW INCOME: "Any person whose income is at 150% of current poverty income guideline." 3. POVERTY INCOME GUIDELINES: Listed below are the 2017 Poverty Income Guidelines for your information. SIZE OF FAMILY POVERTY INCOME GUIDELINES 100% 150% 1 $ 12,060 $ 18,090 2 16,240 24,360 3 20,420 30,630 4 24,600 36,900 (Source: Update of the HHS Poverty Guidelines --NY State Department of Health and Human Services, Federal Register/ Vol. 82, No.19/Tuesday, January 31, 2017) 4. AT RISK: "Those 60+ individuals who are at greatest risk of institutionalization and/or who indicate the greatest social or economic need." 5. FRAIL: "Generally refers to those elderly persons 75 or older." 6. LIVE ALONE: "Anyone who does not have other persons living in their household." 7. VETERANS: "Any person who has served in the armed forces." 10 WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 NUTRITION PROGRAM STANDARDS I. PROGRAM MANAGEMENT A. General Policy The Contractor shall have written policies and procedures covering all aspects of the program including: 1. An organizational chart 2. Personnel policies 3. Job descriptions -specifying qualifications, experience and appropriate training 4. Orientation and training 5. Contributions 6. Food service management, sanitation and delivery 7. Program monitoring and assessment 8. Record Keeping 9. Reporting 10. Participant eligibility 11. Safety, including preventive and emergency procedures (fire, weather, and illness) 12. Food and equipment security 13. Participant input on service design 14. Special/therapeutic diets 15. Provision of nutrition education and counseling B. Contributions The Contractor shall implement the State Office for the Aging contribution policies and procedures including: 1. Participants receiving information on the use of contributions. 2. The opportunity for individuals to make a contribution for nutrition services received. 3. Contributions for meals are confidential and voluntary and individuals are free to choose the amount they wish to contribute. 4. Any contribution made will be used to expand the program. 5. No one will be denied the service because of their inability to contribute. C. Insurance The Contractor shall be covered by the following insurance where applicable and feasible: 1. Facility insurance 5. Products liability 2. Vehicle insurance 6. Personal liability, including volunteers 3. Workman's compensation 7. Bonding 4. Unemployment WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 NUTRITION PROGRAM STANDARDS (Cont'd.) D. Site Aareement There shall be written site agreements between the facility owner and the Contractor. The site agreements must address as appropriate: 1. Agreement on utility/rent payment 2. Specific areas and square footage 3. Hours opened, days opened, days closed, and seasonal variations 4. Responsibility for care and maintenance of the facility: (a) Sanitation of restrooms and common areas (b) Cleaning range hoods, fans, furnace vents, etc. (c) Snow removal on walks 5. Responsibility for fire inspections 6. Obtaining Health Department permits 7. Insurance coverage for items owned by the project 8. Personnel liability insurance 9. Compliance with all federal, state and local laws 10. Security for site equipment and food 11. Responsibility for replacement of equipment E. Record Retention 1. The Contractor will keep the following records for one year after the ending date of the program period: a. Food temperatures; congregate and home delivered meals b. Site, kitchen and route assessment reports c. Health Department inspection reports d. WCDSPS assessments of Contractor e. Nutrition education programs, surveys and.units of service f. Nutrition counseling client files and units of service g. Menus as served h. Food cost and inventory records and production sheets i. Participant surveys and evaluation j. Physician diet prescriptions 2. The Contractor will keep the following records for six years after the ending date of the program period: a. Congregate participant registration b. Home Delivered Meals eligibility assessments and reassessments c. Participant staff and volunteer meal service records e.g., sign -in sheets d. Contribution collection and deposit records e. All income and expense records f. Contract, budget and payroll/time sheet documents -10- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 NUTRITION PROGRAM STANDARDS (Cont'd.) II. PARTICIPANT ELIGIBILITY A. Conarenate Meals 1. Participants of the congregate program are 60 years of age or older or the spouse of an eligible individual regardless of age. 2. Congregate meals may be available to handicapped or disabled persons under 60 years of age who reside in a housing facility occupied primarily by the elderly where congregate meals are served. (Refer to 83-PI-IIIC-1) 3. Non -elderly disabled individuals who reside in a non -institutional household with and accompany a person eligible for congregate meals shall be provided a meal on the same basis that meals are provided to volunteers. (Refer to 89 -PI -3) 4. Participants are registered and the following information is obtained: name, address, phone numbers, emergency contact, physician, major chronic conditions, birth date, proof of age or signed declaration of age, diet, and, for referral and reporting purposes, income and ethnic status. 5. Volunteers under age 60 who provide congregate or home delivered meal services during meal time are eligible to receive a meal and may voluntarily contribute to its cost. (Refer to 75 -PI -VII- 33) 6. When the Adult Day Service (ADS) is not funded by Area Agency funds and the Area Agency Contractor provides a congregate meal to the ADS participant, the number of persons served, expenditures and units of service are reported as Congregate Meals under the appropriate funding program. 7. If meals are provided to a non -Area Agency on Aging funded Adult Day Services provider through a catering agreement, persons served, units of service and expenditures are not reported. B. Home Delivered Meals 1. Persons age 60 and over are eligible to receive home delivered meals if they are mobility impaired and incapacitated due to accident, illness or frailty; lack of support of family, friends or neighbors; and are unable to prepare meals because of lack of facilities such as refrigeration, stove, etc., inability to shop and cook for self, inability to safely prepare meals or lack of knowledge and skills. 2. The spouse of the mobility impaired person, regardless of age or condition, is eligible to receive home delivered meals when the provision of a meal to the spouse is in the best interest of the mobility impaired person. Non -elderly disabled individuals who reside in a non -institutional household with a person eligible to receive home delivered meals may also receive this service when the provision of the meal to the non -elderly disabled individual is in the best interest of the mobility impaired elderly person. (Refer to 89 -PI -3) -11- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 NUTRITION PROGRAM STANDARDS (Cont'd.) 4. A standardized client assessment consistent with SOA guidelines (87 -TAM -5 and 81-PI-IIIC- 11) must be completed prior to or within ten days of initiating service. If the assessment is not completed prior to service, the following intake information must be noted and on file: name, address, phone, emergency contact, physician, major chronic conditions, birth date, diet, description of need and for reporting and referral purposes income and ethnic status. 5. Client assessments are done by trained personnel. 6. With the consent of the client of his/her representative, appropriate referrals are made when other services are identified, e.g. nutrition counseling. 7. Adequate follow up and periodic reassessment at a minimum of every six months is completed and documented for all participants. III. MEAL SERVICE AND DELIVERY A. Provision of Meals 1. Procedures are in place that ensure that eligible participants are given priority for meals over all guests and staff under sixty. 2. Meal charges for guests and staff under sixty are based on actual food and disposables cost of caterers' charge per meal. 3. There is a written policy concerning the provision of meals and any charges to food production staff under sixty. 4. There are written agreements concerning the reimbursement of meal cost by a residential care or other community based service provider if appropriate. (Refer to 89 -PI -7) B. Meal Service 1. Efforts are made to conserve the nutritive value, flavor and appearance of foods at all stages of food preparation, delivery and service with particular attention made to minimize the holding time of hot foods. There shall be no more than two hours between the time of completion of cooking and the beginning of serving for foods which need to be held at a temperature above 140 degrees F for home delivered meals, this applies to the last meal served on the route. 2. Foods are portioned for service as indicated on approved menus. 3. Meals served are palatable, attractive, and satisfying based on participant comments and appropriate staff evaluations. 4. There are written procedures for the provision of appropriate food containers and utensils for the visually impaired and disabled. -12- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 NUTRITION PROGRAM STANDARDS (Cont'd.) B. Meal Service (cont'd. 5. There are written procedures concerning the provision of food and/or meals in weather related or other emergencies or disasters. 6. There are written policies and procedures concerning the cancellation of meals, notification of service delays or closings and for HDMs restrictions concerning the drop off of the meal(s). 7. Clients receiving home delivered meals (hot, frozen etc.) are instructed on their use and handling. 8. Menus are prominently displayed at each site and food preparation area. 9. There is a written policy concerning the allowance of or prohibition against participants taking part or their entire meal home for later use. Participants and staff must be advised of the policy and aware of food safety issues and participant responsibility for any resulting food borne illness. IV. HEALTH CODE COMPLIANCE AND SAFETY PROCEDURES A. Food Service Practices Compliance 1. Food service practices comply with all applicable federal, part 14 State Sanitary Code and local health and sanitation regulations. 2. Potentially hazardous foods are held, delivered and served at temperatures above 140 degrees F. or below 45 degrees F. 3. Temperatures of potentially hazardous foods that are transported shall be routinely taken and recorded as follows: a. Bulk food temperatures will be taken prior to delivery and at serving time on a daily basis. b. HDM temperatures shall be taken before portioning and when the last meal is delivered. This must be done no less than monthly on all routes over one hour in length and quarterly on all routes under one hour. 4. Food delivery methods, equipment and service are appropriate to prevent contamination. 5. Foods served cafeteria style in an area unprotected by sneeze guards are not saved for re - service at a later date. 6. The preparation and storage of frozen meals are consistent with SOFA and Department of Health guidelines. (Refer to 85 -PI -14) 7. Outbreaks of suspected food -borne illness are reported to the local Health Department and SOFA immediately. -13- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 NUTRITION PROGRAM STANDARDS (Cont'd.) B. Safety Procedures The Contractor shall ensure that: 1. At least annually, site staff and participants receive training in the use of fire extinguisher and evacuation procedures and that the training is documented. (Refer to 81-IM-IIIC-2) 2. Fire drills are conducted annually at all sites and documented. 3. Staff are familiar with written procedures concerning emergency situations such as a flood or fire or when a participant is choking or faints, emergency phone numbers, etc. V. FOOD SERVICE OPERATION A. Food Production The Contractor shall ensure that: 1. The availability and layout of food production equipment, storage and service areas promote safety and efficiency. 2. The Contractor has a sufficient number of food production staff to meet service needs. 3. Procedures are in place to forecast the number of meals to be prepared and/or served daily, e.g. reservation system. 4. Standardized recipes are used for food production. 5. Food items on production and on-site menus are clearly identified and portion sizes are indicated as needed. -14- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 PROGRAM REQUIREMENTS CONGREGATE SETTING NUTRITION & HOME DELIVERED MEALS PROGRAMS The Contractor shall provide a Congregate Setting Nutrition Program ("CSNP") or both a Congregate Setting Nutrition Program (CSNP) and a Home -Delivered Meals Nutrition Program ("HDMNP") which meets the requirements of the Older Americans Act, and the rules and regulations of the Department of Health and Human Services and the New York State Office for the Aging and the Westchester County Department of Senior Programs and Services. CONGREGATE SETTING NUTRITION PROGRAM The Contractor, in connection with CSNP, shall serve and provide a lunch meal, in a setting and atmosphere conducive to pleasant dining, at the site designated, five days a week, on Monday, Tuesday, Wednesday, Thursday and Friday. The site shall be open to all persons who are sixty (60) years of age or older and their spouses (hereinafter referred to as "Participants") for at least five consecutive hours per weekday, and the lunch shall be served between 11:30 a.m. and 1:30 p.m. on those days. The Contractor shall collect voluntary contributions from participants and shall collect the full price of a meal from guests and staff members who are under the age of sixty (60) years at a rate agreed upon between the County and the Contractor. The Contractor shall keep a separate ledger account of such contributions together with supporting records and documents. No eligible Participant shall be deprived or prevented from participating in the CSNP because of inability to contribute or solely because of race, sex, creed, color, nationality, country of origin or disability. In addition to the foregoing, the Contractor will furnish Participants with support services in accordance with the Manual of Policy and Procedures for the Nutrition Program for the Elderly, including but not limited to transportation assistance, an information and referral service, health and welfare counseling, nutrition education, recreational activities, shopping assistance, and a program of outreach to assure participation of special target persons including, but not limited to, minorities, poverty level persons and isolated individuals. The Contractor will encourage Participants to take part in the Project Council in order to achieve a coordinated system of program services and rapid dissemination of information and ideas regarding CSNP matters. -15 WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 PROGRAM REQUIREMENTS (Cont'd.) HOME DELIVERED MEALS NUTRITION PROGRAM The Contractor, in connection with the HDMNP, shall provide and serve a lunch meal five days a week on Monday, Tuesday, Wednesday, Thursday and Friday, between 11:30 a.m. and 1:30 p.m., and/or a cold supper on the same days at the eligible Participant's home. When feasible, the Program shall be extended to include Saturday, Sunday and holidays. Said lunch meal shall be made available to Participants. The Contractor shall collect voluntary contributions from Participants and the full cost of the meal from guests and staff under 60 years of age at a rate agreed upon between the County and the Contractor. The Contractor shall keep a separate ledger account of such contributions together with supporting records and documents. No eligible Participant shall be deprived or prevented from participating in the HDMNP because of inability to contribute or solely because of race, sex, creed, color, nationality, country of origin or disability. In addition to the foregoing, the Contractor will furnish Participants with Support services, in accordance with the Manual of Policy and Procedures for the Nutrition Program for the Elderly, including, but not limited to, an information and referral service, health and welfare counseling, nutrition education, and a program of outreach to assure participation of special target persons including, but not limited to, minorities, poverty level persons, and isolated individuals. -16- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 PROGRAM REQUIREMENTS (Cont'd.) MISCELLANEOUS AGREEMENTS It is understood and agreed that the Contractor bears an affirmative obligation to answer questions specifically or directly relating to this Agreement before any official, board or agency authorized or empowered to inquire into such matters. This section shall not be construed as barring the Contractor, its directors, officers or employees from exercising their constitutional privilege against self-incrimination. The foregoing, however, shall not be construed as limiting the rights and remedies of the County in the event of such refusal, and when such body or agency is wholly civil in nature, failure or refusal to fully cooperate with and diligently answer the inquiries of such official, board or agency may constitute grounds for the termination of this Agreement and/or the exercise of any and all other rights or remedies which the County may have by reason of such failure or refusal. a. Such person, and any firm, partnership or corporation of which he is a member partner, director or officer, shall be disqualified from thereafter selling to or submitting bids to or receiving awards from or entering into any contract with the State, the County of Westchester, or any public department or official thereof, for goods, work or services, for a period of five (5) years after such failure or refusal to fully cooperate with and diligently answer the inquiries of such official, board or agency may constitute grounds for the termination of this agreement and/or the exercise of any and all other rights or remedies which the County may have by reason of such failure or refusal. b. Any and all contracts made with the State, the County of Westchester, or any public department, agency or official thereof, since July 1, 1959 by such person and by any firm, partnership or corporation of which he is a member, partner, director or officer, may be canceled or terminated by the County of Westchester, without incurring any penalty or damages on account of such cancellation or termination, but any moneys owing pursuant to said transaction or contract prior to the cancellation and termination, shall be paid. 2. If the agreement between the Contractor and food vendor has been bid, the food vendor certifies that: a. The bid has been arrived at independently and has been submitted without collusion with any other vendor of materials, supplies, or equipment of the type described in the invitation for bids. b. The contents of the bid have not been communicated by the food vendor, nor, to its best knowledge and belief, by any of its employees or agents, to any person not an employee or agent of the food vendor or its surety of a bond furnished herewith prior to the opening of the official bid. -17- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 ALLOCATION STRATEGY AND REIMBURSEMENT SYSTEM The Westchester County Department of Senior Programs and Services (DSPS) is challenged to meet the ever increasing demand for needed services with declining resources. It is critical that available resources be managed in the most effective and efficient manner possible. Local municipal services for case management and information and assistance are targeted to 5 of the county's 6 cities and 11 municipalities that total 84.13% of the weighted senior population. DSPS and other countywide agencies provide services to seniors not living in those communities. Supplemental funds are issued to 4 communities to provide these services. The DSPS Allocation Schedule labels each service by the following six status designations for each category: 1. Mandated —1 (M-1) Service is mandated by funding source for countywide services and municipalities with more than 20% of the county's senior population and the provider has the highest priority for funding at the minimal required level. 2. Mandated — 2 (M-2): Service is mandated or discretionary service with components of a countywide service for frail elderly and/or capacity building to serve growing elderly population through strategic partnerships, network management and new ventures in volunteerism including outreach through public information and self -empowerment through community education and training. 3. Mandated — 3 (M-3): Overfunded, mandated service for local services that can be provided on a countywide basis or countywide service that can be provided locally. 4. Discretionary —1 (D-1): Discretionary Service includes stand-alone community education and public information. 5. Discretionary — 2 (D-2): Discretionary Service includes recreation, special events on a countywide basis. 6. Discretionary — 3 (D-3): Discretionary Service includes intergenerational and special populations and other non -mandated life enrichment programs. DSPS has been able to create and develop new initiatives to enhance the quality of life and preserve the independence and dignity of older persons and their caregivers with new funding in the past several years. However, due to the changing economic climate there is no guarantee that current funding will be maintained at the same level the following year. Priority Services information required by the National Aging Program Information System (NAPIS) is reported through PeerPlace reporting system.. PeerPlace collects information on what services are provided, who is being served, how many service units and when services are provided to an individual on an unduplicated basis. Every service that is funded is reported though PeerPlace in terms of units provided and people served. No manual data is submitted to state and federal funding sources. -18a- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 ALLOCATION STRATEGY AND REIMBURSEMENT SYSTEM (Cont'd.) The Administration on Aging, US Department of Health and Human Services funded the National Aging Information Center to prepare the Guide to Performance -Based Management: Concepts and Approaches for the National Aging Network for area agencies on aging. The Guide points out that "New and changing requirements for aging programs place a premium on effective management by the Aging Network. In recent years, the thrust of management practice, both in the public and private sector, has been toward a "results" orientation. Accountability is tied to clearly defined measurable results and increasingly so is the budget." Performance -Based Management is built on three pillars - explicit performance expectation, performance contracting, and ongoing performance assessment based on accurate data. Performance -Based Management focuses on bringing outcomes, quality and costs together. A price tag, value or unit cost is placed on achievement of specific outcomes. The cost-effectiveness of the service, program or service delivery system relative to explicit expectations are measured. In other words, "Is the return of sufficient value that continued funding at the same or a higher level warranted?" Also, "What are the opportunity costs of continuing to use limited funding on the same set of services and/or providers? and What other promising ideas or approaches are never pursued?" Whenever performance-based funding for a service is implemented, funding for subsequent years will be based upon the expenditure/performance for the previous program year. If Contractors are unable to meet service goals that meet required standards for residents within a municipality or region during a program year, new and/or additional providers will be sought for the next program year to serve those residents. Services that are reimbursed on a unit cost basis have included in-home services, employment program and the nutrition services. The unit cost breakdowns for the nutrition programs are included later in this document. Nutrition program Contractors are reimbursed on a performance unit cost basis. Nutrition Contractors will submit claims with the required back-up documentation showing the number of meals purchased or prepared, the sign -in sheets and the contribution collected. They will be reimbursed in the following manner: Total Meals Served x Gross Unit Cost Less the Local Share for Title IIIC Less $1.30 contribution/meal Less USDA of $0.73 per meal The federal/state reimbursement, limited to the projected number of meals Many nutrition Contractors have gross unit costs less than the countywide average. This is due to a greater use of volunteers and/or additional other resources from the municipality. Therefore the number of meals budgeted for 2017 based upon the countywide federal/state average will be lower than the actual meals those Contractors will be able to serve with the same money. Contributions may exceed the average of $1.30 per meal, which is another source for serving more meals than is projected. WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 ALLOCATION STRATEGY AND REIMBURSEMENT SYSTEM (Contd.) Voucherinq System The Department of Senior Programs and Services will track and monitor Contractor service deliveries on a monthly reporting basis through the NYSOFA Client Statewide Data System (PeerPlace) reporting system. Vouchers will be submitted each month for each specific service. When a voucher is submitted reviews are conducted by DSPS staff to determine if the contract's performance goals and objectives are being met in a fiscally responsible and appropriate fashion. The actual number of elderly served and units of service are compared to annual goals set forth in the contractual agreement and a percentage is calculated to show how well they are meeting their goals. The Vouchering System will reimburse Contractors based on the calculated performance percentage for either number of people served or number of units served. — Claims will only be paid based on summary reports in the PeerPlace system. The number of elderly served and units provided for each service each month must be entered into PeerPlace each month. The PeerPlace data must agree with the claim amount for that month and that particular service. DSPS Program staff will monitor fiscal claims to ensure the number of units or persons reported for the month corresponds to the PeerPlace data. A hard copy of the PeerPlace report on the number of units and people served must accompany each claim form. DSPS Program staff will sign off on each claim prior to Fiscal processing. Monthly payments will be made on a unit cost basis or a per person cost basis only. — Payment will be capped at 1/12 of the total allocation each month. At the end of the year adjustments will be made to the final claim to address extreme cyclical periods. Funding for subsequent years will be based upon service delivery performance of the previous program year. -18c- UNIT COSTS FOR NUTRITION PROGRAM YEAR 2017 For Communities with Less Than 3 Sites: Nutrition Title IIIC-1 Congregate Meals - Federal Reimbursement Per Meal @ $4.00 Other Program Reimbursement FOOD Costs TOTAL Rate $1.17 Federal Share Federal $2.83 $0.39 Local Share Local $0.94 $1.56 Net Cost of Meal Total $3.77 $0.73 Federal Estimated Nutrition Services Incentive Program $1.30 Uniform Food Contribution $3.59 Gross Food Costs based upon Westchester County Regional Kitchen Costs Federal $4.00 75% Local Share $1.33 Net $5.33 Gross Unit Cost Per Meal Without Nutrition Services Incentive Program = $7.37 - $0.73 = $6.64 For Communities with More Than 3 Sites: Nutrition Title 11IC-1 Congregate Meals - Federal Reimbursement Per Meal @ $6.90 Other Program Reimbursement FOOD Costs TOTAL Rate $1.17 Federal Share Federal $5.73 $0.39 local Share Local $1,91 $1.56 Net Cost of Meal Total $7.64 $0.73 Federal Estimated Nutrition Services Incentive Program $1.30 Uniform Food Contribution $3.S9 Gross Food Costs based upon Westchester County Regional Kitchen Costs Federal $6.90 75% Local Share $2.30 Net $9.20 Gross Unit Cost Per Meal Without Nutrition Services Incentive Program = $11.24 - $0.73 = $10.51 Nutrition Title IIIC-2 Home Delivered Meals - Federal Reimbursement Per Meal @ $3.50 Other Program Reimbursement FOOD Costs TOTAL Rate $1.17 Federal Share Federal $2.33 39 Local Share Local $0.78 $1.56 Net Cost of Meal Total $3.11 $0.73 Federal Estimated Nutrition Services Incentive Program 1.30 uniform Food Contribution $3.59 Gross Food Costs based upon Westchester County Regional Kitchen Costs Federal $3.50 75% Local Share $1.17 Net $4.67 Gross Unit Cost Per Meal Without Nutrition Services Incentive Program = $6.71 - $0.73 = $5.98 -19- Westchester County Department of Senior Programs and Services 2016 Title IIIC-1 and Title III C-2 NUTRITION PROGRAM SUMMARY COSTS CONTRACTOR: MAMARONECK -20A- S \CONTRACTSIContracts\Contracts\IIIB & IIIC\2017\IIIC\Budget\Mamaroneck\Mamaroneck p.20a.xIsx1MAM Revised 3124/2017 (I) (2) (3) (4) (S) (6) (7) (8) TOTAL WCDSPS TOTAL UNITS OF TOTAL FEDERAL GROSS BUDGET FUNDED COSTS SERVICE ELDERLY SERVED FUNDS Match Contributions (3) + (4) + (5) NSIP (6)+(7) CONGREGATE MEALS 4,402 57 $14,328 $5,870 $5,723 $25,921 $6,617 $32,538 NUTRITION 328 328 $3,280 # h`' r , $3,280 $3,280 EDUCATION TITLE atC-1 $17,608 $5,870 $5,723 $29,201 $6,617 $35,818 HOME DELIVERED MEALS 14,011 42 $40,442 $14,011 $18,215 $72,667 $16,696 $89,363 NUTRITION 159 159 $1,590 I a ? to $1,$90 $1,590 EDUCATION I TITLE IIIC-2 $42,032 $14,011 $18,215 $74,258 $16,696 $90,954 TOTAL MEALS 18,413 99 $54,770 $19,881 $23,938 �al`� $98,589 $23,313 $121,902 TOTAL NUTRITION EDUCATION 487 487 $4,870 1�: $4870 , $4,870 h. PROGRAM TOTAL $59,640 $19,881 $23,938 $103,459 $23,313 $126,772 -20A- S \CONTRACTSIContracts\Contracts\IIIB & IIIC\2017\IIIC\Budget\Mamaroneck\Mamaroneck p.20a.xIsx1MAM Revised 3124/2017 Westchester County Department of Senior Programs and Services 2016 Title IIIC-1 and Title IIIC-2 UNITS OF SERVICE AND RECIPIENT DATA CONTRACTOR: Town of Mamaroneck -20B- S.\C(1NTRACTS\Cmm'acts\Contracts\III B & IIIC\2017\111C\Budget\Mamamnrck\Mamaroneck p.20b.slss/MAM Revisrd 3/24/2017 Of Total Minority in Col. 15, the Number of: (1) (2) (3) (4) (5) (6) (7) (8) (9) (16) (10) (11) (12) (13) (14) (15) Native TOTAL TOTAL 60, Hawallan/ Black MINORITY Minority UNITS OF Elderly Low AGED AGED Frail/ Living Native Pacific Non- Hispanic Col. 10 Low SERVICE. Served Income 75+ R5+ Disabled Alone Veterans Women American Asian Islander Hispanic or Latino thru Col. 14 Income TITLE III C - I CONGREGATE MEALS 4,402 57 8 25 25 19 35 6 37 0 0 0 2 3 7SI 1 NUTRITION EDUCATION 542 542 TITLE 111 C - 2 HOME DELIVERED 14,011 42 2 7 31 30 24 7 22 0 0 0 2 0 2 1 MEALS INFORMATION & 378 42 ASSISTANCE , ' . NUTRITION EDUCATION 295 295 TOTAL MEALS 18,41399 TOTAL INFORMATION & ASSISTANCE 378 42 TOTAL NUTRITION EDUCATION 837 837 10 32 56 49 59 13 59 0 0 0 4 3 7 2 -20B- S.\C(1NTRACTS\Cmm'acts\Contracts\III B & IIIC\2017\111C\Budget\Mamamnrck\Mamaroneck p.20b.slss/MAM Revisrd 3/24/2017 WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 PLAN FOR SERVICES SERVICE NAME: CONGREGATE SETTING NUTRITION PROGRAM CONTRACTOR: The GROSS unit cost (including federal, match, contributions, and Nutrition Services Incentive Program funding) for this service is $ 7.37 per meal 1. If the Contractor services are not being targeted to those most in need, explain why services should be funded. Placement of services is pre -targeted. 2. The Major Action Steps that will be taken to improve the program must be completed below if: • the Contractor's previous fiscal year's performance is less than 75% or • the Contractor has any unmet compliance requirements (service provision, recipient, reporting, or fiscal). 2017 TIMETABLE -21- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 PLAN FOR SERVICES SERVICE NAME: HOME DELIVERED MEALS PROGRAM CONTRACTOR: Tc u J) 0y kLOJI � The GROSS unit cost (including federal, match, contributions, and Nutrition Services Incentive Program funding) for this service is $ 6.71 per meal 1. If the Contractor services are not being targeted to those most in need, explain why services should be funded. Placement of services is pre -targeted. 2. The Major Action Steps that will be taken to improve the program must be completed below if: • the Contractor's previous fiscal year's performance is less than 75% or • the Contractor has any unmet compliance requirements (service provision, recipient, reporting, or fiscal). 2017 TIMETABLE MAJOR ACTION STEPS JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC -22- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 ADDITIONAL AGREEMENT PROVISIONS REPORTING REQUIREMENTS Without limiting the right of the County to require additional reports and unless otherwise specified in writing by the County, the Contractor shall furnish the following reports to the County Department of Senior Programs and Services prior to the tenth (10th) working day of each month: 1. Participant Daily Registration Report 2. Monthly Nutrition Services Report 3. Monthly Contribution Report Indicating Bank Deposits for Title III C-1 & Title III C-2 Programs 4. Equipment Inventory Sheets for each item costing $300.00 or more purchased with funds provided under this Agreement 5. Paid Food Bills. PAY PER MEAL PROVISION The County may, in its discretion, pay the Contractor an amount for each meal served in connection with the Program provided the Administration on Aging approves the same pursuant to such Agency's "Nutrition Services Incentive Program ". Contractor understands and agrees that all food purchased for the Program must be grown and produced in the United States. SUBCONTRACTING FOR FOOD The Contractor shall not assign, transfer, subcontract, or otherwise dispose of this Agreement or any right, duty or interest herein without the prior written approval of the County. The Contractor may subcontract for food, without obtaining approval from the County, where the Contractor does not produce food; provided, however, that (a) the County shall be promptly notified of each such food subcontract and shall retain the right to disapprove any such food subcontract for cause; (b) the Contractor and the food Subcontractor shall execute the agreement annexed hereto and made a part hereof as Attachment 1; or some such similar agreement, the terms of which do not differ in any material respect from the terms contained in Attachment 1; and (c) a copy of such agreement is forwarded to the County immediately upon execution by the parties thereto. If the Contractor prepares its own meals on site, the Contractor is required to execute the letter annexed hereto and made a part hereof as Attachment 2. -23- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 A. FOOD VENDOR NAME ATTACHMENT 1 CATERER AGREEMENT Hubbard's Cupboard, LLC ADDRESS: PO Box 286 Old Greenwich CT 06870-0286 CONTRACTOR NAME: Town of Mamaroneck ADDRESS: 740 W Boston Post Road Mamaroneck NY 10543 CONTACT PERIOD: From 1/1/2017 To 12/31/2017 ESTIMATED TOTAL AMOUNT OF CONTRACT: For Congregate Meals: For Home Delivered: LOCATION OF MEALS PREPARATION SITE: $ 20,470 $ 65,151 44o Mamaroneck Avenue Harrison, NY 10528 (the "Food Vendor's Address") NUMBER OF SITES SERVED: ESTIMATED TOTAL MEALS TO BE SERVED IN PROJECT YEAR: For Congregate Meals: 4,402 For Home Delivered Meals: 14,011 CHARGE PER MEAL ACTUALLY SERVED: For Congregate Meals: $ 4.65 For Home Delivered Meals: $ 4.65 B. CONTRACTOR AND FOOD VENDOR AGREE AS FOLLOWS: 1. Food Vendor shall provide an estimated 75 meals per day on the following days: x Monday x Tuesday X Wednesday x Thursday X Friday Saturday Sunday 1288 Boston Post Road, Larchmont(Nutrition Site) 2. The Food Vendor shall deliver such meals to 740 W. Boston Post Road. Mamaroneck (HDM) (the "Contractor") in heated or refrigerated containers that will maintain hot food above 140 degrees F. and cold food below 45 degrees F. The Contractor's Employees will assist in unloading heated and refrigerated containers from the transport vehicle. -24- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 ATTACHMENT 1 fcont'd) CATERER AGREEMENT 3. The Food Vendor shall have such meals ready for transport in heated and/or refrigerated containers no later than 11:00 am a.m. each day. 4. All meals will furnish one-third Recommended Dietary Allowances ("R.D.A."), Food and Nutrition Board, National Academy of Science -National Research Council, as required by the National Nutrition Program for the Elderly. 5. The following meal pattern will be adhered to, to insure meeting one-third R.D.A.: meat, fish, poultry, (3 oz. cooked edible portion not to include breading), vegetables and fruit (two 1/2 cup servings), enriched or whole grain products (1 serving), butter or margarine (1 teaspoon), desert and milk (1/2 pint). Each meal shall include a good source of Vitamin C together with an average of one serving of fresh or canned fruit, one serving of ice cream, or one serving of milk pudding. A source of Vitamin A shall be included three (3) times a week. 6. Westchester County Department of Senior Programs and Services will submit to the Contractor a menu containing a minimum of a six week cycle of meals approved by the project dietitian. The Contractor shall make its best efforts to adhere to this menu. In any event the Contractor shall adhere to the meal pattern requirements set forth in Paragraph 5. 7. The Food Vendor shall provide enough food, according to the meal pattern, to provide meals for an estimated 75 people per day which may include milk, bread, butter, napkins, salt, pepper, knives, forks, spoons and such other necessary items for an adequate table setting as set forth in the bid specifications, the terms of which shall be deemed incorporated by reference herein as if the same were set forth at length. 8. The Food Vendor shall prepare the food hot and ready to serve. Hot food must be at least 140 degrees F. and cold food 45 degrees F. when delivered by the transport vehicle. The Contractor's Nutrition Site Manager will check all delivered food as it arrives to insure proper food temperature and proper number of meals. 9. The Food Vendor will be open for inspection and program evaluation during the normal business hours by representative of local and State Departments of Health, local nutrition program, County and State Offices for the Aging, State Office of General Services, U.S. Administration on Aging, U.S. Department of Agriculture and General Accounting Office. 10. The Food Vendor shall meet all Federal, State and local health codes. 11. The Food Vendor shall be responsible for ensuring that all vehicles used in the transport for food prepared hereunder, are maintained in a clean manner. Such vehicles shall also be available for inspection by the agencies listed in Paragraph 9 above. 12. The Food Vendor will implement any recommendations made by the agencies listed in Paragraph 9. 13. The Food Vendor shall indemnify and save harmless the Town of Mamaroneck, New York State and Westchester County from any and all claim or claims whatsoever arising from or in connection with services rendered hereunder, including, but not limited to, claims resulting from poisoning caused by food pursuant to this agreement. -25- WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES TITLE IIIC 2017 ATTACHMENT 1 (cont'd) CATERER AGREEMENT 14. The Food Vendor shall provide evidence of those insurance policies required by the Municipality. 15. The Food Vendor shall post bond in the amount of one month's fees as security against default by the Food Vendor in the performance of its duties under this contract. 16. The Food Vendor shall adhere to the provisions of the Civil Rights Act of 1964 and all amendments thereto, Executive Order 11246 and 11375 as supplemented by 41 CFR Part 60 and agrees not to discriminate against any individual on the basis of race, sex, color, creed, age, religion, disability, marital status or national origin. 17. The Food Vendor shall provide the Westchester County Department of Senior Programs and Services with a cost breakdown of the food provided by raw food, prepared food, transportation, and other costs attributed to the local project as New York State Office for the Aging and Administration on Aging may request. 18. The Food Vendor shall submit billings to the Contractor at the end of each calendar month for the actual number of meals prepared and any additional food prepared and delivered at the request of the Municipality's Site Manager during the said calendar month. 19. The Food Vendor agrees to retain records substantiating the basis for payment hereunder for a period of three (3) years following the final payment hereunder, and shall make such records available to representatives of the United States Department of Health and Human Services, the New York State Office for the Aging, the Westchester County Department of Senior Programs and Services and the Municipality. In the event one or more of the foregoing agencies commence an audit, or litigation or other action concerning the payments made under this contract, the Food Vendor shall retain such records until such audit, litigation or other action is concluded, or until expiration of the said three year period, whichever is later. 20. The Preparer may terminate this contract at any time during its term without cause by giving not less than sixty (60) days prior written notice to the Contractor of the intention to terminate this contract and the specific termination date. 21. This contract may be terminated by the Contractor on thirty (30) days written notice to the Food Vendor whenever such termination is in the best interest of the Recipient. The Food Vendor: Hubbard's Cupboard LLC By: Owner (Original Signature in Blue Ink only) (Title) (Date) The Contractor: town of Mamaroneck By: Town Administrator (Original Signature in Blue Ink only) (Title) (Date) -26- u AFFAIRS OF THE TOWN ITEM 5 m 11 NO ATTACHMENT c. c. AFFAIRS OF THE TOWN ITEM 6 c. SETTLEMENT OF EDMONDS V. TOWN OF MAMARONECK TO: STEVE ALTIERI FROM: RICH HAYES SUBJECT: SETTLEMENT REQUEST- $120,000 DATE: 4/18/2017 CC: JEFF VAN DYK, DARLENE GARCIA, ASHLEY SHUMWAY We are requesting indemnity only settlement authority in the amount of $120,000.00. As the claim is part of the PERMA 207 coverage, the Town would be responsible for the reimbursement of any indemnity settlement paid. On September 21, 2012, Mr. Edmonds, a Police Detective for the Town of Mamaroneck, was involved in a motor vehicle accident striking his vehicle into a tree. Initially the claimant treated conservatively for injuries to the neck, left shoulder, left elbow and back with little improvement. An MRI to the neck and back where completed in 2012 and both were positive for disc herniations. Furthermore the left shoulder MRI was positive for a tendinosis. The claimant returned to work approximately three months after the injury on restricted duty. The claimant continued working restricted duty for approximately four months along with ongoing back treatment, including injections. In May 2013, the treating physician requested lumbar decompression surgery be completed. After independent medical review, surgery was approved and completed in June of 2013. In March of 2015 left shoulder surgery was completed. He has been unable to return to work since May 2013. The claimant received a regular retirement in January of 2016 therefore wages were suspended accordingly. Most recently, Mr. Edmonds was approved for accidental disability retirement opening up the potential for future indemnity exposure. Mr. Edmonds, 47, had an average weekly wage of $3,415.52. The claimant was classified in September 2016 with a 75% loss of wage earning capacity. The award equals 400 weeks of benefits at $792.07 per week for a total of $316,828.00. Payments are owed but have not started as the award was held in abeyance at the request of the claimant. The $120,000.00 settlement, if approved, will result in $196,828 in savings for the amount due in workers' compensation payments for the Town. Medical benefits would remain open and paid under the Town's workers' compensation policy with PERMA. Please let me know if you have any questions. c AFFAIRS OF THE TOWN ITEM 7 Document of Understanding regarding Management of the Village Center, 119 Larchmont Avenue May 2017 The Boards of the Village of Larchmont (VOL), Town of Mamaroneck (TOM) and Larchmont Public Library (LPL) agree to the following Document of Understanding regarding the management of the Village Center (VC), located at 119 Larchmont Avenue, Larchmont, NY, in recognition of the fact that the primary user of the VC is LPL, the use of which benefits residents of both VOL and TOM. GENERAL LPL will assume the management of the VC, including responsibility for booking rooms, maintaining the overall space schedule, and providing setup, cleaning and maintenance services. All VOL election and government entity use will be scheduled by the VOL Clerk through the LPL staff. A space use schedule will be kept in a way that is accessible by the VOL Clerk. All election related activity will remain the responsibility of the VOL Clerk. USAGE POLICY The Room Use Policy and Rental Fee Schedule for usage of the VC will be established and enforced by LPL Board of Trustees in accordance with the laws, rules and regulations of the New York State Education Department and the following: (1) VOL election and government entity use will have priority over all other uses, at no charge, except that VOL will contribute an annual fee of $1,200 to LPL's operating budget as compensation for such priority use; (2) TOM government entity use and LPL use will have priority over use by outside organizations, at no charge; and (3) VC usage by outside organizations will be limited by the Room Use Policy and Rental Fee Schedule established by the LPL Board of Trustees. TIMEFRAME As of June 1, 2017, a two year pilot program will begin regarding management of the VC. After two full fiscal years (i.e. beginning June 1, 2019), this agreement will be renewable in five year increments by mutual consent of all three parties. FINANCES All operating expenses related to the management and maintenance of the VC will be charged against the LPL operating budget starting June 1, 2017. All revenue from the rental of the VC will be credited to the LPL operating budget. Document of Understanding regarding Management of the Village Center, 119 Larchmont Avenue May 2017 Pamela Dubitsky Chair, Larchmont Public Library Lorraine Walsh Mayor, Village of Larchmont Nancy Seligson Supervisor, Town of Mamaroneck AFFAIRS OF THE TOWN ITEM 9 cv TOWN OF MAMARONECK RESOLUTION IN SUPPORT OF }RUIDSON RIM SLOOP CLEARWATfR'S SAIL TO WASf(INQTON, DC FOR CLEAN WATER AND ENVIRONMENTAL PROTECTIONS WHEREAS: In 1970 Pete Seeger and the Hudson River Sloop Clearwater helped turn the tide in favor of enacting the 1972 Clean Water Act by sailing the Clearwater to Washington, DC and organizing an historic Capitol Hill forum on the need for federal clean water protections; and WHEREAS: The Hudson River and many American waterways are much cleaner and safer as a result of the implementation of the Clean Water Act, as well as other state and national environment protection legislation and regulations; and WHEREAS: Issues of serious water pollution still plague communities from Flint, Michigan to the Village of Hoosic Falls in New York; and WHEREAS: A clean, safe and healthy environment is foundational for a strong economy; and WHEREAS: Existing federal clean water protections have recently been rolled back or are coming under threat including the: • Stream Protection Rule, • EPA rulemaking to "repeal and replace" the Waters of the United States Rule, • Proposed 31% cuts to EPA funding; and WHEREAS: Federal water protections and robust EPA regulation and enforcement are vital to the environmental health of New York's waterways and to the safety of its drinking water; and WHEREAS: Climate change is also a water quality issue and already impacts New York's waterways and drinking water through more frequent and severe droughts and storms; and WHEREAS: Flat -funding Federal grants will not allow States and municipalities to implement drinking and waste water infrastructure projects needed for their maintenance or remediation; and WHEREAS: These issues and threats affect not only all New Yorkers, but all Americans; and WHEREAS: The Sloop Clearwater will carry to Washington and deliver to federal officials a "cargo of concern" documenting the broad- based concerns of citizens, public interest groups, and municipal and state officials throughout New York about growing threats to our water and to federal clean water protections, and the need for sound, science -based water policy. THEREFORE, BE IT RESOLVED that the Town of Mamaroneck hereby registers its deep concern over current rollbacks and threats to federal clean water protections as described above, affirms the need for sound, science -based water policy and for adequate regulation, enforcement and funding. We also wish to express support for Clearwater's leading effort to carry our concerns and those of many New Yorkers for clean water and other environmental protections directly to Washington. IN WITNESS WHEREOF, I have hereunto set my hand and caused the seal of the Town of Mamaroneck to be affixed this 7th day of June 2017. Nancy Seligson, Supervisor Ernest C. Odierna, Councilman Abby Katz, Councilwoman Jaine Elkind Eney, Councilwoman Thomas A. Murphy, Councilman Attested to by: Christina Battalia, Town Clerk