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HomeMy WebLinkAbout2018_01_03 Town Board Meeting PacketTOWN BOARD MEETING - WORKSESSION AGENDA WEDNESDAY, JANUARY 3, 2017 5:OO13M - CONFERENCE ROOM A 1. Organizational Meeting Agenda (See Attachment) 2. Request for Executive Session 3. New Business WORKSESSION "k iS I SUPERVISOR'S APPOINTMENTS DEPUTY TOWN SUPERVISOR BE IT RESOLVED, that the Supervisor does hereby appoint . as Deputy Town Supervisor, effective January 1, 2018 and terminating December 31, 2018. BUDGET OFFICER BE IT RESOLVED, that the Supervisor does hereby appoint Stephen V. Altieri, the Town Administrator, as Budget Officer, effective January 1, 2018, terminating December 31, 2019. POET LAUREATE BE IT RESOLVED, that the Town Supervisor does hereby appoint as Town Poet Laureate, effective January 1, 2018, terminating December 31, 2019. TOWN BOARD APPOINTMENTS & RESOLUTIONS TOWN COMPTROLLER On motion of . seconded by . it was unanimously RESOLVED, that Anthony Siligato is hereby reappointed Comptroller of the Town of Mamaroneck, for a term of two years commencing January 1, 2018, terminating on December 31, 2019, and BE IT, FURTHER RESOLVED, that Martha Ronaghan is hereby reappointed Deputy Town Comptroller of the Town of Mamaroneck, for a term of two years commencing January 1, 2018, terminating on December 31, 2019. RECEIVER OF TAXES On motion of , seconded by . it was unanimously RESOLVED, that Anthony Siligato is hereby reappointed Receiver of Taxes of the Town of Mamaroneck, for a term of two years commencing January 1, 2018, terminating on December 31, 2019, and BE IT, FURTHER RESOLVED, that Laura Jean Orsino is hereby reappointed Deputy Receiver of Taxes of the Town of Mamaroneck, for a term of two years commencing January 1, 2018, terminating on December 31, 2019. MARRIAGE OFFICER On motion of , seconded by , it was unanimously RESOLVED, that the Town Board of the Town of Mamaroneck does hereby appoint Nancy Seligson as a Marriage Officer, effective January 1, 2018 and expiring with her term of office. CIVIL OFFICERS On motion of . seconded by . it was unanimously RESOLVED, that Jay Reynolds is hereby reappointed as Civil Officer of the Town of Mamaroneck to serve a term of office of one -year, effective January 1, 2018 and terminating on December 31, 2018, and BE IT FURTHER RESOLVED, that Frank Cioffi is hereby reappointed as Civil Officer of the Town of Mamaroneck to serve a term of office of one -year, effective January 1, 2018 and terminating on December 31, 2018, and BE IT FURTHER, RESOLVED, that the foregoing appointments shall be effective immediately upon the appointees taking and subscribing the oath mandated by section 25 of the New York Town Law. TOWN BOARD MEETINGS On motion of . seconded by . it was unanimously RESOLVED, that the regular meetings of the Town Board be held in the Court Room of the Town Center, 740 W. Boston Post Road, Mamaroneck at 8:00 PM on the first and third Wednesdays as follows: January 3, and January 17 February 7 and February 21 March 7 and March 21 April 4 and 18 May 2 and 16 June 6 and 20 And, July TBD August TBD September 5 and September 19 October 3 and October 17 November 7 and 21 December 5 and 19 BE IT FURTHER RESOLVED, that only one meeting will be held in July and in August, said dates to be scheduled at a later time; and BE IT FURTHER RESOLVED, that said meetings, dates and places may be changed at the pleasure of the Board upon adequate notice being given. OFFICIAL NEWSPAPERS On motion of . seconded by . it was unanimously RESOLVED, that The Journal News is hereby designated as the official newspaper of the Town of Mamaroneck for the purpose of publishing legal notices during 2018. DEPOSITORIES OF FUNDS: On motion of , seconded by RESOLVED, that the following banks and trust companies are hereby designated as depositories for funds of the Town of Mamaroneck for the year 2018 to be: NYCLASS Investment Pool The Bank of New York Mellon JP Morgan Chase Bank, Mamaroneck Wells Fargo Bank NA, Mamaroneck Sterling Bank, Mamaroneck The above resolution was put to a roll call vote: BANK SIGNATURES On motion of Fiddelman Elkind Eney Katz Seligson ,seconded by Aye Aye Aye Aye , it was it was RESOLVED, that all authority heretofore granted to withdraw funds from and to draw checks, drafts and other orders upon the Town of Mamaroneck accounts maintained at the aforesaid banks hereby is rescinded and revoked and hereafter such withdrawals, checks, drafts and other orders shall be authorized by signatures or facsimile signatures of the Town Supervisor or Deputy Supervisor and Comptroller or Deputy Comptroller and Deputy Receiver of Taxes; and BE IT FURTHER RESOLVED, that all withdrawals, checks, drafts and other orders relative to the Community Services Discretionary Fund located at JP Morgan Chase Bank shall be authorized by the signatures of Anna Danoy, Director of Community Services and Public Housing, and Stephen V. Altieri, Town Administrator, and BE IT, FURTHER RESOLVED, that all withdrawals, checks, drafts and other orders relative to the Town of Mamaroneck PHA accounts at JP Morgan Chase and the Town of Mamaroneck PHA account at Sterling Bank, shall be authorized by the signatures of Anna Danoy, Director of Community Services and Public Housing, Anthony Siligato, Town Comptroller, and Nancy Seligson, Town Supervisor, and BE IT, FURTHER RESOLVED, that all withdrawals, checks, drafts and other orders relative to the Town Clerk's account at Wells Fargo, shall be authorized by the signature of Christina Battalia, Town Clerk. The above resolution was put to a roll call vote: Fiddelman Aye Elkind Eney Aye Katz Aye Seligson Aye • 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 @townofmamaroneck.org Memorandum To: Supervisor and Town Board Re: Authorization- Inter - municipal Agreement Date: December 28, 2017 This past October the Town of Mamaroneck, Village of Larchmont, City of New Rochelle and the Village of Pelham Manor (Consortium) completed the Sewer System Evaluation Study (SSES) in accordance with our agreement with Westchester County. The SSES has been submitted to the New York State Department of Environmental Conservation (DEC) and Westchester County for review. The DEC has provided comments which are relatively minor and the Consortium has submitted a response to the comments. With the SSES now complete the next phase of the project is the design and construction of the repairs and improvements to the sanitary sewer system as identified in the SSES. Previously the Consortium jointly applied for and received a grant in the amount of $5,720,000 from the New York State Environmental Facilities Corporation under the Clean Water Program. The funds will be used to defray the estimated $15,000,000 construction costs and a portion of the SSES for the consortium communities Since we have jointly received the grant, it would be our intention to keep the Consortium intact as we move into the design and construction phase. Attached is a proposed inter - municipal agreement between the communities for the construction phase of this project. Under the terms of the agreement: The Consortium would work together on the construction phase of the sewer project. Our agreement with GHD Engineering would be amended to include the design, construction oversight and management of the EFC grant. The Engineering fee proposal from GHD ($995,000) would be divided between the communities based upon population. This is consistent with the apportionment of the SSES fee. The Town share would be $117,410. ACTION REQUESTED: THAT SUBJECT TO FINAL REVIEW AS TO FORM BY THE TOWN ATTORNEY, THE TOWN BOARD APPROVE THE INTERMUNICIPAL AGREEMENT RELATIVE TO THE DESIGN, GRANT MANAGEMENT AND CONSTRUCTION OVERSIGHT FOR SEWER SYSTEM REPAIRS AND IMPROVEMENTS AND THAT THE TOWN ADMINISTRATOR BE AUTHORIZED TO SIGN THE AGREEMENT, 'Stephen V. Altieri Town Administrator INTERMUNICIPAL AGREEMENT RELATIVE TO THE DESIGN, GRANT MANAGEMENT AND CONSTRUCTION MANAGEMENT SERVICES An Intermunicipal Agreement ( "IMA" or "Agreement ") dated , by and among the City of New Rochelle with offices at 515 North Avenue, New Rochelle, New York 10801; Town of Mamaroneck with offices at 740 West Boston Post Road, Mamaroneck, New York 10543; Village of Pelham Manor, 4 Penfield Place, Pelham Manor, New York 10803; Village of Larchmont, 120 Larchmont Avenue, New York 10538, all municipal subdivisions of the State of New York situated in the County of Westchester. WITNES SETH: WHEREAS, in April 2016 the above identified four municipal entities (the "Municipal Consortium ") entered into an Intermunicipal Agreement to conduct a sanitary sewer evaluation study ( "SSES "), a copy of which is annexed hereto as Exhibit A; WHEREAS, the SSES was required pursuant to a Consent Order issued to Westchester County by the New York State Department of Environmental Conservation and the Westchester County Sewer Act; and WHEREAS, the SSES has been completed and the Municipal Consortium, as a result of the Intermunicipal Agreement executed with Westchester County, wish to proceed to the design and construction phase of the Sanitary Sewer Improvement Project ( "Project "); and WHEREAS, on September 16, 2016, the Municipal Consortium contracted with GHD Consulting Services Inc. ( "GHD ") to undertake the SSES; and WHEREAS, earlier in 2017 the Municipal Consortium received a New York State Intermunicipal Water Infrastructure Grant for $5,720,000 ( "Grant "), which will be used to offset 40% of the cost of the SSES and the upcoming construction for the Project; and WHEREAS, given the amount of work GHD has conducted and the institutional knowledge obtained during the SSES, the Municipal Consortium believe that the Project will continue most efficiently if GHD is retained to provide next phase design and construction management services relative to the Project; and NOW, THEREFORE, in consideration of the foregoing recitals and the following mutual covenants, it is agreed by and between the parties as follows: 1. All members of the Municipal Consortium will work together cooperatively to complete the next phase of the Project and to amend the contract with GHD to provide for design, grant management and construction management services relative to the Project ( "Services "). 2. The total cost of the Services is $995,000.00 (which represents less than 10% of the estimated construction cost of $15 million for the Project), to be broken down as follows: design and grant management services ($395,000.00) and construction management services ($600,000.00). All costs associated with the Services including, without limitation, consultant fees charged by GHD, and legal fees incurred during this process and in defending against any lawsuits (including Connecticut Fund for the Environment d/b /a Save the Sound litigation) shall be shared among the members of Municipal Consortium based upon population as follows: Village of Larchmont, population 6,549, 6.7% ($66,665.00); Town of Mamaroneck, population 11,501, 11.8% ($117,410.00); City of New Rochelle, population 73,723, 75.8% ($754,210.00); and Village of Pelham Manor, population 5,447, 5.7% ($56,715.00). These same percentages apply to allocation of the Grant among the Municipal Consortium. CITY OF NEW ROCHELLE VILLAGE OF LARCHMONT LM TOWN OF MAMARONECK VILLAGE OF PELHAM MANOR By: By: R'K S E S S 1 0 uo" 4' Ir" \j' �W 00* NOATTACHMENT C w �.` ' e' {yv i' �+�f � N .O''ATTACHMENT . - . ' ` r / } TOWN OF MAMARONECK TOWN BOARD AGENDA WEDNESDAY, JANUARY 3, 2018 THE TOWN BOARD WILL CONVENE AT 5:0013M, IN CONFERENCE ROOM A TO DISCUSS: 1. Review of Organizational Meeting Agenda 2. Request for Executive Session 3. New Business 7:15PM SWEARING IN RECEPTION 8:OOPM CALL TO ORDER - COURTROOM SWEARING IN CEREMONY Supervisor Nancy Seligson Councilwoman Jaine Elkind Eney Councilwoman Elect Sabrina Fiddelman Town Justice Ronald A. Meister Police Chief Paul Creazzo SUPERVISOR'S STATE OF THE TOWN MESSAGE CITIZEN COMMENTS BOARD OF FIRE COMMISSIONERS 1. Fire Claims 2. Other Fire Department Business AFFAIRS OF THE TOWN OF MAMARONECK 1. Authorization- Engagement Letter- Financial Auditor 2. Authorization - 2018 Part Time /Seasonal Employee Schedule 3. Consideration of Certiorari REPORTS OF THE COUNCIL TOWN CLERK'S REPORT NEXT REGULARLY SCHEDULED MEETINGS - January 17, 2018 & January 31, 2018 Any physically handicapped person needing special assistance in order to attend the meeting should contact the Town Administrator's office at 381 -7810. f ,., M ,'� j y SS C �e �, � ,� s a' � r .5 a. i' ITEM -1 I\ 1 Town of Mamaroneck From: Tony Siligato - Town Comptroller dw Re: Fire Claims Date: January 3, 2018 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. Repairs to Cairns Helmet, RIT- Training Program, Scott Air Cylinder $ 3,949.64 AAA Emergency Supply Co. Easy GLO /Easy Wedge Kit $ 86.40 AT &T Mobility Wireless Service for 11/21/17 - 12/11/17 $ 363.20 Amazon Makita Cutting Blades, Office Chair - Treasurer, EMT Pouches, Manuals, Workbooks, $ 636.08 Amazon Led bulb replacements, Spray 707 cleaner, floor cleaner, Armour All $ 176.74 Bound Tree Medical, LLC NPA Latex free kits $ 21.50 Cablevision Cable services for 12/23/17 - 1/22/18 $ 212.70 CIT Xerox Copier contract 12/22/18 $ 277.89 Fire -End & Croker Corp Rental of Turnout Coat 54R $ 204.80 Goosetown Communications Used CDM and Mic for U56 $ 322.25 Home Depot Saws & tools for TMFD HQ, Husky Box for L19 Equipment $ 439.44 Pete Jackson & Sons Install check valve on Kitchen Sink $ 256.00 Ready Refresh Rental for Water Coolers at FD HQ 11/19 - 12/18/17 $ 122.96 Russo, Joseph Renewal for TMFD.Org Domain Name - 5 years $ 99.95 SG Fire Protection Kitchen hood cleaning $ 350.00 Town of Mamaroneck PFFA Life Insurance for career staff for the month of December 2017 $ 188.64 UniFirst Corporation Cleaning supplies for building 12/15/17 $ 74.00 Villa Maria Pizza Food for Bailout Training 12/20/17 $ 212,27 Westech Elevator Services Maintenance for month of January 2018 $ 175.00 Total: $ 8,169.46 r > +. J. n. �. r 'v. . � r n i �% r 1 f ^ !• t i -;..1; " � w. 1 �� 1F _ ti �'` f� f j,�� Ci i '{ rr �\ 1 NO ATTACHMENT At _ r OF a H`E.'.T0 I f j f� ITEM 1 0:P- KF .OrCONNOR DAVIES ACCOUNTANTS AND ADVISORS November 20, 2017 Mr. Stephen V: Altieri Town Administrator Town'of- Mamaroneck 740' W. Boston Post Road Mamaroneck; New York 1.0543 Dear Mr. Altieri: . This lettersets forth our.understanding oftheaerrris and objectives. of our engagement,'and the'nature and scope of the services we will provide to the Town of Mamaroneck,. New. York ( "the Entity "): Audit-objectives. We -will audit the Enti 's statements.of' the. governmental .activities; each major.fund and:the aggregate, remaining:fund information and related: notes to the financial statements, which .collectively comprise-the basic.financial statements of the' Entity as of and for the year ended December 31'; 2047; wi #h an option to renew for the years ending: December 31, 20:18;72019, 2020 and 2021 and issue owr report hereon as soon as reasonably possible after corripletion of our work. We will. also audit the financial statement of the Justice- court on the basis prescribed by New York State for the years therr ended. Accounting: principles generally accepted in the- United States. of America ( "US GAAP ") provide for certain required supplementary information ( "RSl ") such�as .'management's.discussionand analysis to supplement- _'the . Entity's ;financial statements.. Such; information; althoUgth not a: part of the financial.. statements; is required by the. Governmental Accounting Standards Board who considers. it to .be .an essential part of fineinciol.reportingfor placing, the financial statements in an appropriate operational ,'.economic, -or historical: - context. As . part ,of . our engagement, ' we . will.- apply certain, limited procedures: to the Entity's, RSl in accordance with auditing standards generally accepted in the United: States of America ('.`US GRAS"). These limited procedures will. consist of inquiries: of management regarding the methods of :preparing the information and comparing, the information :for.consistency with management's responses -to our inquiries, -the financial.statements; and other knowledge:we obtained during:our aud. it of the financial statements We will 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 The following RSI is required by US GAAP and will be subjected to certain limited procedures; but will not. be audited: Management's Discussion and Analysis, • Schedule of Funding. Progress — Other Post - Employment Benefits Schedule of Contributions and Proportionate Share of the Net Pension Liability PKF O'CONNOR: DAVIES, LLP 500 Mamaroneck Avenue, Harrlson,.NY 10528 1 Tel 914.381.8900 -1 Fax:. 914.381.8910, 1 www.pkfod.com PKF O'Connor Davies, LLP is a member firm of the PKF International.Limited network of legally independent firms a_ n_d does not accept any responsibility or liability . . for the actions or inactions on.the'part of ;any other individual member firm or firms We have also been engaged to report on supplementary information other than the RSI that accompanies the Entity's financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with US GAAS and our auditors' report will provide an opinion on such information in relation to the financial statements as a whole: • Combining and Individual Fund Financial Statements and Schedules • Schedule of Expenditures of Federal Awards We will conduct the audit in accordance with US GARS, the standards for financial audits contained in Government Auditing Standards ( "GAGAS ") issued by the Comptroller General of the United States, and the Uniform Guidance, if applicable, and will include tests of accounting records, a determination of major programs in accordance with audit requirements of the Uniform Guidance, and other procedures we consider necessary to enable us to express such an opinion and to render the required reports. The aforementioned standards require that we obtain reasonable, rather than absolute, assurance that the financial statements are free of material misstatement, whether caused by error or fraudulent financial reporting, misappropriation of assets, or violations of laws or governmental regulations that are attributable to the Entity's or to acts by management or employees acting on behalf of the Entity. Because the determination of abuse is subjective, GAGAS do not expect auditors to provide reasonable assurance of detecting abuse. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us even though the audit is properly planned and performed in accordance with US GAAS and GAGAS . In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements and on those programs we have determined to be major programs. However, we will inform the appropriate level of management of any material errors, fraudulent financial reporting or misappropriation of assets and any material abuse that comes to our attention. We will include such matters in the reports required for the Uniform Guidance, if applicable. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. The objective of an audit is the expression of an opinion on whether these financial statements are presented fairly, in all material respects, in conformity with US GAAP and to report on the fairness of the supplementary information referred to in the preceding paragraph when considered in relation to the financial statements as a whole. The objective also includes reporting on: • Internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts or grant agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. • Internal control related to major programs and an opinion (or disclaimer of opinion) on compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a direct and material effect on each major program in accordance with the Uniform Guidance, if applicable. 2 r As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the Entity's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to GAGAS. Uniform Guidance, if applicable, requires that we also plan and perform the audit to obtain reasonable assurance about whether the Entity has complied with applicable laws and regulations and the provisions of contracts and grant agreements applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures described in the Uniform Guidance for the types of compliance requirements that could have a direct and material effect on each of the Entity's major programs. The purpose of these procedures will be to express an opinion on the Entity's compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Guidance. As required by audit requirements of the Uniform Guidance, we will also perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to prevent or detect material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to the Uniform Guidance. If our opinion on either the financial statements or the requirements of Uniform Guidance, if applicable, is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion(s), we may decline to express an opinion or decline to issue a report as a result of the engagement. In making our risk assessments, we consider internal control relevant to the Entity'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 entity's internal control. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to GAGAS. An audit is also not designed to identify significant deficiencies or material weaknesses. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control and other internal control related matters relevant to the audit of the financial statements that we have identified during the audit, as required by US GARS, GAGAS and the Uniform Guidance, if applicable. The reports on internal control and compliance will each include a paragraph that states that the purpose of the report is solely to describe (1) the scope of testing of internal control over financial reporting and compliance and the result of that testing and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance, (2) the scope of testing internal control over compliance for major programs and major program compliance and the result of that testing and to provide an opinion on compliance, but not to provide an opinion on the effectiveness of internal control over compliance, and (3) that the report is an integral part of an audit performed in accordance with GAGAS in considering internal control over financial reporting and compliance and Uniform Guidance, if applicable, in considering internal control over compliance and major program compliance. The paragraph will also state that the report is not suitable for any other purpose. 3 ty At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection Form, if applicable, that summarize our audit findings. It is management's responsibility to submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditors' reports, and corrective action plan) along with the Data Collection Form to the federal audit clearinghouse. We will coordinate with you the electronic submission and certification. If applicable, we will provide copies of our report for you to include with the reporting package you will submit to pass- through entities. The Data Collection Form and the reporting package must be submitted within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. We will also communicate with those charged with governance any (a) fraud involving senior management and other fraud that causes a material misstatement of the financial statements; (b) violations of laws or governmental regulations that come to our attention (unless they are clearly inconsequential); (c) disagreements with management and other serious difficulties encountered in performing the audit; and, (d) various matters related to the Entity's accounting policies and financial statements. As part of our engagement, we may propose standard, adjusting, or correcting journal entries to your financial statements. Management, however, has final responsibility for reviewing the proposed entries and understanding the nature and impact of the proposed entries to the financial statements. It is' our understanding that management has designated qualified individuals with the necessary expertise to be responsible and accountable for overseeing the acceptance and processing of such journal entries. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. Management's responsibilities The financial statements and their fair presentation in accordance with US GAAP, including all informative disclosures, RSI and supplementary information, are the responsibility of the Entity's management. Management is also responsible for: (1) the selection and application of accounting policies; (2) 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 and for informing us of all significant deficiencies and material weaknesses in the design or operation of such controls of which it has knowledge; (3) ensuring the Entity complies with the laws and regulations applicable to its activities; (4) making all financial records and related information available to us of which you are aware that is relevant to the preparation and fair presentation of the financial statements, as well as any additional information that we may request for the purpose of the audit; (5) providing us with unrestricted access to persons within the Entity from whom we determine it necessary to obtain audit evidence; and (6) adjusting the financial statements and supplementary information to correct material misstatements. Management is also responsible for identifying government award programs and understanding and complying with the compliance requirements, and for preparation of the schedule of expenditures of federal awards in accordance with the Uniform Guidance, if applicable. As part of the audit, we will assist with preparation of your financial statements, schedule of expenditures of federal awards, and related notes. You agree to include our report on the schedule of expenditures of federal awards in any document that contains, and indicates that we have reported on, the schedule of expenditures of federal awards. You also agree to include the audited financial statements with any presentation of the schedule of expenditures of federal awards that includes our report thereon. You are responsible for making all management decisions and assuming all management responsibilities relating to the financial statements, schedule of expenditures of federal awards and related notes, and for accepting full responsibility for such decisions. 4 r Management's responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the RSI and supplementary information in accordance with US GAAP; (2) you believe the RSI and supplementary information, including its form and content, is fairly presented in accordance with US GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the RSI and supplementary information. In order to help ensure that appropriate goals and objectives are met and that there is reasonable assurance that government programs are administered in compliance with compliance requirements, management is responsible for establishing and maintaining effective internal control, including internal control over compliance, and for evaluating and monitoring ongoing activities. Management's responsibilities also include identifying any significant vendor relationships in which the vendor has responsibility for program compliance and for the accuracy and completeness of that information. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud or illegal acts affecting the Entity involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud or illegal acts could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the Entity received in communications from employees, former employees, grantors, regulators or others. In addition, you are responsible for identifying and ensuring that the Entity complies with applicable laws, regulations, contracts, agreements and grants and for taking timely and appropriate steps to remedy any fraud, illegal acts, violations of contracts or grant agreements, or abuse that we may report. Additionally, as required by the Uniform Guidance, it is management's responsibility to follow up and take corrective action on reported audit findings and to prepare a summary schedule of prior audit findings and a corrective action plan. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying for us previous financial audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the audit objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other engagements or studies. The Entity is also responsible .for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions for the report, and for the timing and format for providing that information. At the conclusion of the engagement, we will request from management written confirmation concerning representations made to us in connection with the audit. The representation letter, among other things, will confirm management's responsibility for: (1) the preparation of the financial statements in conformity with US GAAP, (2) the availability of financial records and related data, and (3) the completeness and availability of all minutes of board meetings. Management's representation letter will further confirm that: (1) the effects of any uncorrected misstatements aggregated by us during the engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole, and (2) we have been informed of, or that there were no incidences of, fraud involving management or those employees who have significant roles in the Entity's internal control. You will also be required to acknowledge in the management representation letter, when applicable, our assistance with preparation of the financial statements and related schedules, RSI and the schedule of expenditures of federal awards and that you have reviewed and approved the financial statements, aforementioned 5 awl schedules and RSI, and related notes prior to their issuance and have accepted responsibility for them. We will place reliance on these representations in issuing our report. In the event that we become obligated to pay any cost, settlement, judgment, fine, penalty, or similar award or sanction as a result of a claim, investigation, or other proceeding instituted by any third party, as a direct or indirect result of an intentional, knowing or reckless misrepresentation or provision to us of inaccurate or incomplete information by the Entity or, any elected official, member of management or employee thereof in connection with this engagement, and not any failure on our part to comply with professional standards, you agree to indemnify us against such obligations. To the best of your knowledge, you are unaware of any facts which might impair our independence with respect to this engagement. The financial statements are the property of the Entity and can be reproduced and distributed as management desires. You may wish to include our report on these financial statements in a registration statement proposed to be filed under the Securities Act of 1933 or in some other securities offering. You agree that reference to our Firm will not be included in any such offering without our prior permission or consent. Any agreement to perform work in connection with an offering, including an agreement to provide permission or consent, will be a separate engagement. If you do not engage us for this service, the following paragraph must be included in the offering statement — "PFK O'Connor Davies, LLP, our independent auditor, has not been engaged to perform and has not performed, since the date of its report included herein, any procedures on the financial statements addressed in that report. PKF O'Connor Davies, LLP also has not performed any procedures relating to this official statement." With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document. We understand that your accounting department personnel will assist us to the extent practicable in completing the audit. They will provide us with detailed trial balances, supporting schedules, and other information we deem necessary. A list of these schedules and other items of information will be furnished to you before we begin the audit. The timely and accurate completion of this information is an essential condition to our completion of the audit and the issuance of the audit report. We keep documents related to this engagement in accordance with our records retention policy and applicable regulations. However, we do not keep any original client records, so we will return those to you at the completion of the services rendered under this engagement. When records are returned to you, it is your responsibility to retain and protect your records for possible future use, including potential examination by any government or regulatory agencies. You agree that you will not include our report, or otherwise make reference to us, in any public or private debt securities offering without first obtaining our consent. Such a request constitutes a new engagement and is subject to our firm's acceptance procedures. If we elect to accept this engagement, our fees for the additional procedures required in connection with this service are outside the scope of the current engagement and will be established with you prior to the commencement of our work. Management is responsible for management decisions and assuming all management responsibilities; for designating an individual with suitable skill, knowledge, and /or experience to oversee the non -attest N services we provide; and for evaluating the adequacy and results of those services and accepting responsibility for them. Non - reliance on Oral Advice It is our policy to put all advice on which a client intends to rely in writing. We believe that is necessary to avoid confusion and to make clear the specific nature and limitations of our advice. You should not rely on any advice that has not been put in writing by our firm after a full supervisory review. Electronic and other communication During the course of the engagement, we may communicate with you or with Entity personnel via fax or e- mail. You should be aware that communication in those media may be unsafe to use and contains a risk of misdirection and /or interception by unintended third parties, or failed delivery or receipt. In that regard, you agree that we shall have no liability for any loss or damage to any person or entity resulting from the use of e -mail or other electronic transmissions, including any consequential, incidental, direct, indirect or special damages. Access to working papers During the course of this engagement, we will develop files of various documents, schedules and other related engagement information known as our working papers. As we are sure you can appreciate, these working papers may contain confidential information and our firm's proprietary data. You understand and agree that these working papers are, and will remain, our exclusive property. Except as discussed below, any requests for access to our working papers will be discussed with you before making them available to requesting parties: (1) Our firm, as well as other accounting firms, participates in a peer review program covering our audit and accounting practices. This program requires that once every three years we subject our system of quality control to an examination by another accounting firm. As part of this process, the other firm will review a sample of our work. It is possible that the work we perform for you may be selected for review. If it is, the other firm is bound by professional standards to keep all information confidential. (2) We may be requested to make certain working papers available to regulators pursuant to authority given to them by law, regulation or subpoena. Such regulators may include (i) a federal agency providing direct or indirect funding or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities; (ii) the American Institute of Certified Public Accountants; and (iii) the State Education Department. If requested, access to such working papers will be provided under the supervision of our personnel. Furthermore, upon request, we may provide photocopies of selected working papers to them. The regulator may intend, or decide, to distribute the photocopies or information contained therein to others, including other government agencies. 7 Fees and billing 0 The components of our fee for the years ended December 31, 2017, 2018, 2019, 2020 and 2021 are detailed below: At Town's Option Basic fee including conversion of 2017* 2018* 2019 2020 2021 fund level to government -wide GASB Statement No. 34, and Town Justice Court $ 59,000 $ 59,000 $ 60,150 $ 61,300 $ 62,500 Section 8 Program 2,400 2,400 2,400 2,400 2,400 Single Audit (Al 33) - 1 Program 4,200 4,200 4,200 4,200 4,200 * In recognition of our longstanding relationship with the Town, we are keeping the basic fee component for the audit of the Town's December 31, 2017 and 2018 financial statements the same as the basic fee charged for the December 31, 2016 audit. The fee is based on anticipated cooperation from your personnel, audit condition of the books and records and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. In accordance with our firm policies, work may be suspended if your account becomes overdue and will not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed even if we have not issued our report. You will be obligated to compensate us for all time expended and to reimburse us for all out -of- pocket expenditures through the date of termination. Our fees for these services are due and payable under the payment schedule which follows. Invoices for additional amounts that may be incurred for these and other services will be rendered as such work progresses and are payable upon presentation. Payments will be due Percentage Upon completion of our audit field work 75% Upon submission of the draft report and management letter 25% 100% M. i Our hourly rates for any additional services for the initial year of the engagement are detailed below. This rate will increase by 2% each year in the subsequent years. Hourly Rate for Professional Services * Senior Partner $ 300 ** Partner 290 ** Senior Manager 230 ** Manager 200 ** Supervisor 175 ** Senior Accountant 155 ** Staff Accountant 135 * Represents a discount from standard rate of $395 ** Represents a 20% discount from standard rates Liability Any and all claims by the Entity arising under this engagement must be commenced by the Entity within one year following the date on which our firm delivered our report on the financial statements associated with this engagement, or the date the Entity is informed of the engagement's termination in the event our report is not delivered, for any reason. You agree to indemnify our firm, its partners, principals and employees, to the fullest extent permitted by law for any expense, including compensation for our time at our standard billing rates and reimbursement for our out -of- pocket expenses and reasonable attorneys' fees, incurred in complying with or responding to any request (by subpoena or otherwise) for testimony, documents or other information concerning the Entity by any governmental agency or investigative body or by a party in any litigation or dispute other than litigation or disputes involving claims by the Entity against the firm. This indemnification will survive termination of this engagement. Dispute resolution Any claim or controversy ( "dispute ") arising out of or relating to this engagement, the services provided thereunder, or any other services provided by or on behalf of the firm or any of its subcontractors or agents to the Entity or at its request (including any dispute involving any person or entity for whose benefit the services in question are or were provided), shall first be submitted in good faith for mediation administered by the American Arbitration Association ( "AAA ") under its Mediation Rules. Each party shall bear its own costs in the mediation. Absent an agreement to the contrary, the fees and expenses of the mediator shall be shared equally by the parties. If the dispute is not resolved by mediation within 90 days of its submission to the mediator, then, and only then, the parties shall submit the dispute for arbitration administered by the American Arbitration Association under its Professional Accounting and Related Services Dispute Resolution Rules (the "Rules "). The arbitration will be conducted before a single arbitrator selected from the AAA's Panel of Accounting Professionals and Attorneys and shall take place in New York, New York. Any discovery sought in connection with the arbitration must be expressly approved by the arbitrator upon a showing of substantial need by the party seeking discovery. All aspects of the arbitration shall be treated as confidential. The parties and the arbitrator may disclose the existence, content or result of the arbitration only as expressly provided by the Rules. The arbitrator shall issue his or her final award in a written and reasoned decision to be provided to each party. In his or her decision, the arbitrator will declare one party the prevailing party. The arbitrator shall have the power to award to the prevailing party reasonable legal fees associated with the arbitration and prior mediation. The arbitrator shall have no authority to award non - monetary or equitable relief of any sort. The arbitrator shall not have authority to award damages that are punitive in nature, or that are not measured by the prevailing party's actual compensatory loss. The award reached as a result of the arbitration will be binding on the parties and confirmation of the arbitration award may be sought in any court having jurisdiction. This engagement will be governed by the laws of the State of New York, without giving effect to any provisions relating to conflict of laws that would require the laws of another jurisdiction to apply. Confirmation and Other Alan Kassay is the engagement partner and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it. GAGAS require that we provide you with a copy of our most recent external peer review report, and any subsequent peer review reports received during the period of the contract. Our latest peer review report accompanies this letter. We will provide copies of our reports to the Entity; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. Our audit engagement ends on delivery of our audit report. Requests for services other than those included in this engagement letter will be agreed upon separately. All rights and obligations set forth herein shall become the rights and obligations of any successor firm to PKF O'Connor Davies, LLP by way of merger, acquisition or otherwise. If this letter correctly expresses your understanding of the terms of our engagement, including our respective responsibilities, please sign the enclosed copy where indicated and return it to us. We are pleased to have this opportunity to serve you. Very truly yours, PKF O'Connor Davies, LLP 10 The services and terms described in the foregoing letter are in accordance with our requirements and are acceptable to us. TOWN OF MAMARONECK, NEW YORK BY: TITLE: DATE: PKF O'Connor Davies, LLP, is a member firm of PKF International Limited, a network of legally independent firms. Neither the other member firms nor PKF International Limited are responsible or accept liability for the work or advice which PKF O'Connor Davies, LLP provides to its clients. 11 DAVIE A KAPLAN Cerlifled Public Aeeounfente System Review Report May 15, 2014 To the Partners of O'Connor Davies, LLP and the National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of O'Connor Davies, LLP (the firm) applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended December 31, 2013. Our peer review was conducted in, accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described In the standards at www.aicoa.orc/orsummarv. As required by the standards, engagements selected for review Included engagements performed under Government Auditing Standards; audits of employee benefit plans, audits performed under FDICIA, and examinations of service organizations (Service Organizations Control (SOC)1 engagements). In our opinion, the system of quality control for the accounting and auditing practice of O'Connor Davies, LLP applicable to engagements not subject to PCAOB permanent Inspection In effect for the year ended December 31, 2013, has been suitably designed and compiled with to provide the firm with reasonable assurance of performing and reporting In conformity with applicable professional standards in all material respects. Finns can receive a rating of pass, pass with deficiency (tes) or fail. O'Connor Davies, LLP has received a peer review of pass. Davie Kaplan, CPA, P.C. Davie Kaplan, CPA, P.C. 1000 First Federal Plaza • Rochester, New York 14814 Tel: 585-454-41G1 • Fax: 585-454-2573 • www.de- Aekaplan.com 12 ITEM 2 • Town of Mamaroneck Town Center 740 West Boston Post Road, Mamaroneck, NY 10543 -3353 TEL: (914) 381 =7812 OFFICE OF THE TOWN ADMINISTRATOR FAX: (914) 381 -7809 cgreenodonnell @townofinamaroneckny.org TO: Stephen Altieri, Town Administrator Nancy Seligson, Town Supervisor Town Board Members FROM: Connie Green O'Donnell, Assistant Town Administrator DATE: December 28, 2017 SUBJECT: Salary Schedule for Part-time, Seasonal & Part-time Availability Employees The enclosed Part-time, Seasonal and Part-time Availability Salary Schedule reflects the 2018 salary ranges for the Civil Service job titles listed. The salary ranges indicated were used in formulating the 2018 Town Budget that was adopted in December. Town Board authorization is required in order to continue the practice of hiring part-time, seasonal and part-time availability employees without having to obtain individual approval from the Town Board during the calendar year, provided the salary is within the range specified for the respective job title. ACTION REQESTED: That the Town Board approve the 2018 Part-time, Seasonal and Part-time Availability Salary Schedule. F - Town of Mamaroneck 2018 Part -time, Seasonal & Part -time Availabilitv Salary Schedule Hommocks Dav Camp Director Assistant Director Unit Leaders Specialist/EMT Counselor/Lifeguard Custodian $8,000 - $12,500 /season $4,600 - $7,500 /season $2,800 - $6,700 /season $2,200 - $5,600 /season $1,500 - $4,000 /season $1,000 - $4,000 /season Hommocks Day Camp Breakfast Club & Extended Day Director $1,000 - $3,500 /season Specialist $800 - $1,400 /season Counselor $1,200 - $1,600 /season Camp Monroe Director $4,000 - $5,800 /season Assistant Director $2,800 - $4,200 /season Unit Leader $1,500 - $3,200 /season Specialist/EMT $1,500 - $4,500 /season Counselor $1,000 - $3,500 /season Pre School Camp & Extended Da Director $3,800 - $5,800 /season Assistant Director $2,600 - $4,200 /season Unit Leader $1,200 - $3,200 /season Specialist/EMT $1,200 - $4,500 /season Counselor $800 - $3,000 /season Hommocks Pool Manager /CPO $16.00 - $30.00/hr. Lifeguard $8.00 - $18.00/hr. Key Attendant $7.50 - $16.00/hr. Swim Instructor $12.00 - $60.00/hr. Early Morning Swim Lifeguard $30.00 - $40.00 /session Matron/Custodian $14.00 - $20.00/hr. Head Coach $9,000 - $12,000 /season Assistant Coach $2,100 - $7,000 /season Diving Coach $4,500 - $7,000 /season Aqua Jog /Aqua Zumba Instructor $50.00 - $80.00 /session J Program Instructors Kayak Instructor $15.00 - $30.00/hr. Paddleboard Instructor $50.00 - $90.00/hr. Cooking Instructor $45.00 - $55.00/hr. Dance Instructor $50.00 - $75.00/hr. Art Instructor $50.00 - $75.00/hr. Music/Movement Instructor $50.00 - $75.00/hr. Fashion/Sewing/Beading Instructor $70.00 - $120.00/hr. Fencing Instructor $15.00 - $60.00/hr. Fitness Instructor $50.00 - $75.00/hr. Volleyball Instructor $40.00 - $80.00/hr. Men's Basketball Instructor $40.00 - $80.00/hr. Ice Hockey Instructor $8.00 - $30.00/hr. Ice Hockey Director $40.00 - $75.00/hr. Ice Rink Alternate Manager $16.00 - $30.00/hr. Recreation Supervisor $20.00 - $25.00/hr. Cashier $14.00 - $20.00/hr. Custodian $14.00 - $20.00/hr. Skate Guard $9.00 - $14.00/hr. Skate Room Attendant $9.00 - $14.00/hr. Floor Changeover $20.00 - $40.00/hr. Skating School Skating School Director $17,000 - $20,000 /season Skating School Instructor $8.00 - $21.00/hr. Concerts Crossing Guard $60.00 - $70.00 /event Memorial Park Park Attendant $12.00 - $17.00/hr. Senior Center Recreation Attendant $15.00 - $20.00/hr. Food Service Helper $9.00 - $10.00/hr. Bus Driver $13.00 - $20.00/hr. Ambulance District Paramedic $31.00 - $35.00/hr. EMT $18.00 - $22.00/hr. Police Department Parking Enforcement Officer $20.00 - $25.00/hr. School Crossing Guard $60.00 - $70.00 /day Court Court Attendant $35.00 - $40.00/hr. Miscellaneous Intermediate Account Clerk $12.00 - $30.00/hr. Intermediate Clerk $12.00 - $30.00/hr. Office Assistant $12.00 - $25.00/hr. Laborer $12.00 - $30.00/hr.