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2018_09_26 Town Board Meeting Packet
TOWN OF MAMARONECK TOWN BOARD AGENDA WEDNESDAY, SEPTEMBER 26, 2018 5:00PM THE TOWN BOARD WILL CONVENE IN CONFERENCE ROOM A TO DISCUSS: 1. Update - Community Solar Program 2. Discussion - Traffic Committee Recommendations a) Murray Avenue & Forest Avenue b) Winthrop Avenue c) Palmer Avenue 3. Discussion - Sewer Rent Law 4. Discussion - State & Local Tax Deductions 5. New Business 6. Request for Executive Session 8:00PM CALL TO ORDER-COURTROOM SUPERVISOR'S REPORT PUBLIC HEARING - Restriction on Parking on a Portion of the East Side of Murray Avenue from its Intersection with Forest Avenue Law CITIZEN COMMENTS BOARD OF FIRE COMMISSIONERS 1. Fire Claims 2. Other Fire Department Business AFFAIRS OF THE TOWN OF MAMARONECK 1. Report of Bids -TA-18-03A Hommocks Ice Rink & Highway HVAC Equipment 2. Report of Bids -TA-18-06 Path Reconstruction - Gardens Lake 3. Report of Bids -TA-18-07 Hommocks Ice Rink Snack Bar Improvements 4. Set Public Hearing - Parking Restrictions - Winthrop Avenue 5. Set Public Hearing - Parking Restrictions - Palmer Avenue 6. Set Public Hearing - Parking Restrictions - East Side of Murray Avenue at its Intersection of Forest Avenue 7. Authorization - Construction Management Services -Town Center Project 8. Authorization -Transfer of Funds - Road Maintenance 9. Consideration of Certiorari REPORT OF MINUTES-August 22, 2018 REPORTS OF THE COUNCIL TOWN CLERK'S REPORT NEXT REGULARLY SCHEDULED MEETING-October 3, 2018 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, SEPTEMBER 26, 2018 5:00PM-CONFERENCE ROOM A 1. Update-Community Solar Program (This document will be provided to you on Monday, September 24th) 2. Discussion -Traffic Committee Recommendations a) Murray Avenue & Forest Avenue b) Winthrop Avenue c) Palmer Avenue (See attachments). 3. Discussion - Sewer Rent Law (See attachment). 4. Discussion - State & Local Tax Deductions (See attachment). 5. New Business 6. Request for Executive Session 'Fp Town of Mamaroneck z m Town Center •FOUNDED IC,I 740 West Boston Post Road, Mamaroneck, NY 10543-3353 TEL: (914) 381-7812 OFFICE OF THE TOWN ADMINISTRATOR FAX: (914) 381-7809 cgreenodonne11@townofmamaronecicny.org TO: Stephen Altieri, Town Administrator Nancy Seligson, Town Supervisor Town Board Members FROM: Connie Green O'Donnell, Deputy Town Administrator DATE: September 20, 2018 SUBJECT: Traffic Committee Recommendations Following are the Traffic Committee recommendations for discussion: Murray Avenue and Forest Avenue At the September 5th Town Board meeting a Public Hearing was held on the proposed local law that would restrict parking at all times on a portion of the east side of Murray Avenue near the intersection with Forest Avenue. The length of the restricted parking would be 150 feet from the corner formed by Murray Avenue and Forest Avenue. Residents in attendance expressed their concerns with the proposed restricting parking. Since there is already restricted parking on the west side of Murray Avenue, the Town Board agreed that a new local law should be drafted that would mirror those parking regulations. Parking would be restricted for a total distance of 150 feet, however, it would be limited to the school year commencing September 1St through June 30th between the hours of 8 AM and 4 PM. Enclosed are the draft local law for review and photos of the existing signage at the beginning and end of the restricted parking on the west side of Murray Avenue. Winthrop Avenue At the Traffic Committee meeting held earlier this month, residents of Winthrop Avenue and Plymouth Road presented their concerns about non-resident vehicles parked on those streets for extended periods of time. Overnight parking is permitted on these streets. These parked vehicles create a problem for the Highway Department when removing accumulated snow and cleaning the streets. In order to prevent the extended parking issue, it is being recommended that there be restricted parking on the east side of Winthrop Avenue on Mondays during the hours of 10 AM and Noon, with the exception of holidays. Enclosed are the draft local law for review and photos of Winthrop Avenue and Plymouth Road. Palmer Avenue At the Traffic Committee meeting a resident, who resides at 4 Carleon Avenue, stated his concern about safety when exiting his driveway that is located on Palmer Avenue. The vehicles parked adjacent to his driveway on Palmer Avenue on the left side of the entrance inhibit his ability to see oncoming traffic. In order to increase visibility when exiting this driveway, it is being recommended that one parking space be eliminated on the left hand side of the driveway entrance. In addition to the required setback of 5 feet from the edge of the driveway, 20 feet would be added to the total representing one parking space, which would result in the "No Parking Here To Corner" sign being set back 25 feet from the edge of the driveway. Enclosed are the draft local law for review and a photo of the driveway entrance on Palmer Avenue. Local Law No. -2018 This local law shall be known as the "Restriction on Parking on a Portion of the East Side of Murray Avenue from its Intersection with Forest Avenue"Law. BE IT ENAC 1't;D by the Town Board of the Town of Mamaroneck Section 1-Purpose: The parking of automobiles on the east side of Murray Avenue within one hundred fifty (150) feet of its intersection with Forest Avenue raises safety concerns. Preventing parking along this length of the east side of Murray Avenue will improve safety for automobiles and pedestrians. It also will conform the parking restrictions on the east side of the street to the existing parking restrictions on the west side of the street. Section 2-Restriction on Parking on a Portion of the East Side of Murray Avenue: From September 1 of one year and June 30 of the immediately following year,no motor vehicle shall be parked on the east side of Murray Avenue for a distance of one hundred fifty (150) feet from the corner formed by the intersection of the east side of Murray Avenue and the south side of Forest Avenue between 8:00 AM and 4:00 MM (prevailing time). Section 3-Sign(s)to be Erected and Painting to be Done: An appropriate sign or signs shall be erected on and/or above, and/or striping shall be painted on the surface of Murray Avenue indicating where and when parking is prohibited by this law. Section 4-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 5-Effective Date: This Local Law shall become effective upon filing with the Secretary of State. September 21,2018 Murray Avenue and Forest Avenue 1, to • ra-"��•.,y t "t I t 4 et, 6 e_ �. fi .6 4IF , a lkz. Mli . ..,t, Murray Avenue :r �t . 4 r,. gyp_ a_r • • i Local Law No. -2018 This local law shall be known as the "Restriction on Parking on a Section of Winthrop Avenue" Law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1 -Purpose: Persons who do not reside on Winthrop Avenue or Plymouth Road continue to park on Winthrop Avenue for prolonged periods of time. The problem is most severe in the winter when parked vehicles inhibit the Highway Department from removing accumulated snow. To relieve the intrusion upon the peace and tranquility of the residents and to facilitate snow removal, the Town Board has decided to prohibit parking on the east side of Winthrop Avenue for two hours per day on Mondays. Section 2-Regulation of Parking on the East Side of Winthrop Avenue: No motor vehicle shall be parked on the east side of Winthrop Avenue between the hours of 10:00 AM and noon (prevailing time) on Monday of each week. This law shall not apply on holidays. Section 3-Sign(s) to be Erected and Painting to be Done: An appropriate sign or signs shall be erected on and/or above, and/or striping shall be painted on the surface of Winthrop Avenue indicating where and when parking is prohibited by this law. Section 4-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 5-Effective Date: This Local Law shall become effective upon filing with the Secretary of State. September 14,2018 Winthrop Avenue •,� �, \ fid $71: • 1.4t:ON: 'C • • x'•stT ti tp' • , • --Z.F• -Pip'', Sf .It •9• r i' ?4 -a - fi...,. Plymouth Road IV •yf j ".��C L• :::':111.46"7..i.'" I -_..._ x�i v A 1 S fit, � .1+ /„ .k�er, t i F a j' y, 1. . , . ; t . Local Law No. —2018 This local law shall be known as the "Prohibition on Parking on a Section of the East Side of Palmer Avenue" Law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1 -Purpose: The purpose of this law is to improve visibility for drivers of cars entering Palmer Avenue from the driveway for the property known by the postal address of 4 Carleon Avenue by prohibiting parking of motor vehicles on Palmer Avenue for approximately two cars lengths from the western side of that driveway. Section 2-Prohibition of Parking on a section of Palmer Avenue: No motor vehicle shall be parked on the east side of Palmer Avenue within twenty-five (25) feet from the western side of the driveway that serves the property known by the postal address of 4 Carleon Avenue. Section 3-Sign(s) to be Erected and Painting to be Done: An appropriate sign or signs shall be erected on and/or above, and/or striping shall be painted on the surface of Palmer Avenue indicating where parking is prohibited by this law. Section 4-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 5-Effective Date: This Local Law shall become effective upon filing with the Secretary of State. September 21,2018 Palmer Avenue • yam. _9 _ ^' `,�a,- A ., a , .}ji- •-----"...--•— •;.- - . , - r ^ +ear' , r • -713 o o Town of Mamaroneck 411 z rcl)1 Town Center •FOONDED 16E1 740 West Boston Post Road, Mamaroneck, NY 10543-3353 TEL: (914) 381-7812 OFFICE OF THE TOWN ADMINISTRATOR FAX: (914) 381-7809 cgreenodonnell@townofmamaroneckny.org TO: Stephen Altieri, Town Administrator Nancy Seligson, Town Supervisor Town Board Members FROM: Connie Green O'Donnell, Deputy Town Administrator DATE: September 20, 2018 SUBJECT: Sewer Rent Law The Sewer Rent Law (copy enclosed) permits any system user the ability to make one application to the Town Board for a reduction in that year's sewer rent. The application must be submitted in writing and accompanied by supporting documentation that proves either of the following: ➢ The water consumption was less than the amount that was used to calculate the sewer rent charge or; ➢ the amount of the system user's water consumption that was discharged into the sanitary sewer system was less than the amount of water consumption used to calculate the sewer rent. In either case, you could have a system user making an application every year, as required by the existing law, which could be burdensome for the system user. In accordance with the aforementioned appeal procedures, the Winged Foot Golf Club is submitting an appeal of sewer rent charges (copy enclosed) for a portion of the water used by the Club. As stated in their letter, a significant portion of their water used by the Club does not discharge into the Town's sanitary sewer system. Examples given are water used for irrigation, water used for treating the grounds and bathroom facilities that discharge into a septic system. The Club is requesting that they be exempt from the sewer rent charges in these specific areas, since they do not discharge into the sanitary sewer system rather than having to submit an application annually. They are proposing that the exemption remain in place until such time the water service connection is modified that would result in discharge to the sanitary sewer system. The Town Board may want to consider, in cases such as this, that the system user, after submitting the initial application and documentation which proves the water consumption does not discharge into the sanitary sewer system, submit an application every three years rather than annually. If a system user in not compliant a penalty would be imposed. In addition, the system user would be obligated to submit a report to the Town Board if there are modifications to the existing water connection that would result in a discharge to the sanitary sewer system. Town of Mamaroneck, NY Monday, March 26,2018 Chapter 174. Sewer Rents § 174-3. Rates; billing; adjustments. A. Annually, the Town Board, by resolution, shall set the rate per gallon or per cubic foot, as the case may be, of water consumption to be used in determining the sewer rent for the following fiscal year. That rate shall be calculated by dividing the revenue by the water consumption of all system users in the previous fiscal year. The resolution establishing and imposing the sewer rent shall be adopted only after a public-hearing held upon five days' publicnotice or such other period as may be mandated by General Municipal Law § 452(2) or any statute that may replace it. B. A system user shall pay asewer rent equal to the rate set pursuant to § 174-3A, multiplied by 9o% of the system user's water consumption. C. Billing. (i) So long as WJWW is the billing agent for the sewer rent, the sewer rent due from system users whose water source is WJWW shall be the date on which those invoices sent to them by WJWW that contain a charge for the sewer rent are due and payable. For all other system users and if WJWW ceases to be the billing agent for the sewer rent the sewer rent shall be due and payable on the first day of February, May, August and November of each year. (2) In the case of system users whose water source is WJWW, invoices for sewer rent shall be sent to the address to which WJWW sends its invoices for water usage. For all other system users and if WJWW ceases to be the billing agent for the sewer rent, invoices for sewer rent shall be sent to the same address that the Town sends bills for real estate taxes to such system users. (3) The failure to receive a bill for the sewer rent shall not be grounds for waiving penalties or interest imposed as the result of a late payment. D. https://ecode360.com/print/MA0239?guid=30819926 3/26/2018 • Any system user who maintains that his/her/its sewer rent should be reduced for any given year may make one application to the Town Board for a reduction in that year's sewer rent. Such application must be in writing and be supported by evidence that roves either: Amended 1-21-2015 by L.L. No. 1-2015] (1) That the system user's water consumption was less than the water consumption that was used to calculate the system's user's sewer rent for that year; or (2) That the amount of the system user's water consumption that actually was discharged into the sanitary sewer system was less than the amount of water consumption used to calculate the system user's sewer rent. E. If the Town Board reduces a sewer rent pursuant to § 174-3D(2), that system user's sewer rent shall be recalculated based upon the portion of that system user's water consumption that actually was discharged into the sanitary sewer system and not 90% of that system user's water consumption. [Added 1-21-2015 by L.L. No. 1-2015] https://ecode360.com/print/MA0239?guid=30819926 3/26/2018 g`i� LL John Kellard, RE. David Sessions, RLA, AICP SESSIONS. Joseph M. Cermele, P.E., CFM Jan K. Johannessen, AICP August 20, 2018 Town Administrator Town of Mamaroneck 740 West Boston Post Road Mamaroneck, New York 10543 Attn: Stephen Altieri RE: Winged Foot Golf Club Appeal of Sewer Rent Charges Dear Mr.Altieri: On behalf of our client, Winged Foot Golf Club (the Club), we respectfully request an appeal to sewer rent charges, as regulated by Chapter 174—Sewer Rents of the Town Code,for a portion of the water usage by the Club. As described below and quantified in the attached Water Usage Summary Report,a considerable portion of the water used by the Club does not discharge to the public sanitary sewer system. As such, the Club requests that the associated sewer rent be eliminated in accordance with Section 174-3 D (2) of the Town Code. As I'm sure you are aware, much of the water purchased by the Club is used to maintain the course. This not only includes water for irrigation, but also for mixing and application of fertilizers and pesticides, and to a lesser extent, bathroom facilities on the course and at the Turf Care Facility that discharge to existing on-site subsurface disposal facilities(septic systems). As summarized in the attached report,for the period of September 2016 through December 2017, the Club purchased a total of approximately 20,335,920 gallons of water at a cost of$264,640.00 of which $11,480.00 was attributed to the sewer rent charges. The above totals include water used on the Club property,as well as four(4)neighboring residences owned by the Club at 6 Magnetti Circle, 6 Bruce Road and 2 and 4 Championship Drive. The requested appeal is only being sought for water used to maintain the course and ultimately discharges to the ground and for facilities that discharge to septic systems. The water systems at the Club are metered in such a way that the usage which does not discharge to the public sewer is readily quantifiable. These service areas include the irrigation pond fill, Turf Care sprayer building and bath, and the Turf Care water service and on-course bath(Meters No.74277511,80613492 and 63443174 respectively). During the same reporting period, the water usage for these three (3) service areas totaled approximately 16,163,532 gallons for a total cost of$212,459.00, including a sewer rent charge of$9,392.00). The water usage and associated charges for all water meters owned by the Club are summarized more fully in the report. CIVIL ENGINEERING ( LANDSCAPE ARCHITECTURE I SITE & ENVIRONMENTAL PLANNING • 500 MAIN STREET ; ARMONK, NY 10504 I T: 914.273.2323 ; F: 914.273.2329 WWW.KELSES.COM Stephen Altieri August 20, 2018 Page 2 Because the water used for the three(3)service areas noted above does not discharge to the public sanitary sewer, rather than a one-time application for a reduction in sewer rent,we request that the Club be exempt from sewer rent charges for these service areas in the future. We propose that this exemption would remain in place until such time as the Club may modify the water service connection resulting in discharge to the public sanitary sewer. Please review the attached report at your earliest convenience and advise us regarding the next steps in the appeal process for approval by the Town Board. Should you have any questions or require additional information, please do not hesitate to contact me. Very ruly yours, 411/11601111111,1111111111141 I Jo• ; ' M. Cermele, P.E., CFM K:(lard Sessions Consulting JMC/pg Enclosure cc: Connie Green O'Donnell, Assistant Town Administrator Colin Burns w/Enc. P:\WFG700-Water Usage Evaluation\KSC Correspondence\2018-08-20_MamaroneckTownAdmin_Altieri_AppealofSewerRentCharges_Itr.docx MEMO: Background on the IRS draft regulations regarding contributions to charitable reserve funds To: Interested Parties From: Amy R. Paulin, Member of the New York State Assembly for the 88th District September 17, 2018 In response to the Federal Tax Cuts and Jobs Act of 2017 (TCJA),the State of New York enacted legislation as part of its FY2019 Budget that authorizes counties, local governments, and school districts to establish a charitable gifts reserve fund that may be used to defray some of the costs related to public education, healthcare, or other public service provided by that entity. At the same time,New York also enacted legislation which allows counties, local governments, and public school districts the option to authorize, by means of resolution, a real property tax credit of up to 95% of the amount of a property owner's monetary contribution(s)to an established charitable reserve fund during the "associated credit year" as defined under the New York Real Property Tax Law. It was hoped that individual taxpayers would be incentivized to contribute generously to these charitable funds out of the expectation that the pairing of an increased charitable deduction at the federal level combined with a real property tax credit at the local level might offset the effects of the new$10,000 cap on state and local tax (SALT) deductions imposed by TCJA. This would provide some measure of relief to taxpayers who would be hardest hit by the cap on SALT deductions, particularly in localities with high school taxes and/or county and municipal property taxes. This would also aid school districts and local governments in their mission to provide high-quality public education or high-quality public services to the residents of their district. In addition to New York, the states of Connecticut and New Jersey passed similar laws allowing for the establishment of county, municipality, or school district charitable funds. This tax credit construction whereby a cash contribution to a recognized charity, a publicly established fund, or some public-private partnership would be matched on a dollar-to-dollar basis with a tax credit that would reduce overall state or local tax liability up to a fixed percentage of the contribution, is currently in widespread use. • There are over 70 active programs across 24 states which specifically rely on tax credits granted to individuals who make cash donations to various entities. These programs pre-date the passage of TCJA. • These include seven where the value of the tax credit may be as high as 100% of the value of the contribution. • These also include arrangements whereby the state created an incentive for individuals to make cash donations to scholarship granting organizations(SGOs), nonprofits that provide private school scholarships to financially needy students, by issuing tax credits up to a percentage of the contribution. o These tax credits to incentivize contributions that increase access to private school education are current law in Alabama, Illinois, Indiana, Iowa, Louisiana, Montana, Oklahoma, Rhode Island, South Carolina, and Virginia. 1 On August 23, 2018,the Internal Revenue Service (IRS)issued proposed regulations that provide rules on the availability of federal charitable contribution deductions when the taxpayer receives or expects to receive a corresponding state or local tax credit. Specifically,the proposed regulations conclude that a taxpayer who makes a contribution to a charitable reserve fund and subsequently receives a state or local tax credit that exceeds 15 percent of the contribution must reduce his or her charitable deduction by the amount of any tax credit he or she received at the state or local level. However,this has not been the standard to which the IRS has previously held the over 70 tax credit programs that pre-dated TJCA. Within the text of the draft regulation,the IRS acknowledges a concern that has been raised by states and private school associations about whether this new standard for charitable contributions incentivized by a tax credit would also be applied to those existing tax credit programs that pre-date the TCJA, and expressly references contribution to SGOs. As a result,the advocacy organizations that promote these scholarship programs have already made public statements that they intend to challenge this portion of the regulation. On September 5, 2018,the IRS took the additional step of issuing IR 2018-175, which purports to clarify the impact of the proposed regulations by stating that business taxpayers who make business- related payments to charities or government entities that similarly are rewarded with a tax credit on the business's state or local taxes may continue deducting those contributions as business expenses without reducing their deductions by the amount of any tax credit received at the state or local level. Neither IR 2018-175 nor the supporting FAQ articulate a principle whereby contributions made by businesses that are incentivized by state or local tax credits should have their deductibility preserved,while contributions by individuals that are incentivized by state or local tax credits should not. Furthermore,U.S. Treasury Secretary Steven T. Mnuchin also released a statement on September 5, 2018, specifically citing"business-related donations to school choice programs" as one of the programs involving business contributions to a charity incentivized by a state or local tax credit whose deductibility at the federal level that was to be preserved. His statement went no further than that, and offered no rationale as to why business contributions to charitable private education funds ought to be treated differently than individual contributions to charitable public education funds. Suffice it to say,there is substantial confusion, doubt, and skepticism regarding the consistency of the legal rationale and how it would be applied should the final regulations issued by the IRS on this topic closely resemble the proposed regulations. Should the proposed regulations become final, deductibility would be preserved for business contributions but not individual contributions. It would be preserved for contributions to private school education,but not charitable funds to enhance public school education. It might be preserved for existing programs to incentivize contributions to aid the construction of public roads in Arkansas,but not for new programs to aid local public works in New York. A number of tax law experts believe that the proposed regulations provide insufficient clarity on many topics or the underlying legal rationale for many of the distinctions drawn between deductions for individuals compared to deductions for businesses, and contributions to support public education compared to contributions to support private education, among other issues. This opens the IRS up to the charge that its interpretation of federal tax law, as currently outlined in the proposed regulations, is arbitrary and capricious and therefore invalid. 2 SAMPLE RESOLUTION Version 9/17/2018 WHEREAS, in response to the Federal Tax Cuts and Jobs Act(TCJA), the State of New York has enacted legislation as part of its FY2019 Budget that authorizes counties, local governments, and school districts to establish a charitable gifts reserve fund that may be used to defray some of the costs related to public education,healthcare, or other public service provided by that entity; and WHEREAS,the State of New York has also enacted legislation which allows counties, local governments, and public school districts the option to authorize by means of resolution a real property tax credit of up to 95%of the amount of a property owner's monetary contribution(s)to an established charitable reserve fund during the "associated credit year"; and WHEREAS, individual taxpayers may be incentivized to contribute generously to these charitable funds out of the expectation that the pairing of an increased charitable deduction at the federal level combined with a real property tax credit at the local level may mitigate the effects of the new$10,000 cap on state and local tax deductions imposed by TCJA; and WHEREAS,the Internal Revenue Service (IRS) issued on August 23, 2018 proposed regulations providing rules on the availability of federal charitable contribution deductions when the taxpayer receives or expects to receive a corresponding state or local tax credit; and WHEREAS, the proposed regulations rules that a taxpayer who makes a contribution to a charitable reserve fund and subsequently receives a state or local tax credit that exceeds 15 percent of the contribution must reduce his or her charitable deduction by the amount of any tax credit he or she received at the state or local level; and WHEREAS, state, county, and local entities have expressed confusion, doubt, and skepticism on the draft regulations and have raised questions as to whether they constitute an arbitrary and capricious interpretation of federal tax law,particularly in the context of the treatment of existing state tax credit programs that pre-date the TCJA and the stated preservation of the deductibility of contributions made by businesses; and WHEREAS, the IRS has invited the public to submit comments on the proposed regulations no later than October 11, 2018; NOW, THEREFORE BE IT RESOLVED,that[governing entity]believes the proposed regulations issued by the IRS on August 23, 2018, dramatically impair the incentives for individual taxpayers to make contributions to these charitable reserve funds as established by law in the State of New York and, in doing so, impair the mission of these funds, namely providing [a high-quality public education to all children residing within the district/providing necessary and high-quality public services to all residents of County/Municipality]; and BE IT FURTHER RESOLVED, that[governing entity]believes the proposed regulations issued by the IRS on August 23, 2018,provide insufficient clarity on many topics as well as arbitrary 1 and unfair distinctions between deductions for individuals compared to deductions for businesses, and contributions to support public education compared to contributions to support private education; and BE IT FURTHER RESOLVED,that[entity]finds it necessary and appropriate to propose changes to the proposed regulations issued by the IRS to provide additional clarity for the taxpayers of[district/county/municipality]and to explain and remove any arbitrary distinctions that would effectively and unfairly disadvantage the taxpayers of[district/county/municipality]; BE IT FURTHER RESOLVED, that[entity]shall submit public comments on or before October 11,2018 that shall reflect the concerns outlined above; and BE IT FURTHER RESOLVED, that[entity]shall seek to collaborate with other like-minded state, county, municipality, or school district agencies or organizations to express these concerns publicly and to advocate for fair regulations and equitable and principled interpretation of federal tax law that recognizes and rewards the value of contributions in support of[public education/public services],no matter whether the contributor is an individual or a business, or whether the charitable entity is public or private. 2 Baker 11.1 McKenzie. IRS Proposed Regulations on Contributions in Exchange for State and Local Tax (SALT) Credits Setting the Battlefield for a Successful Regulatory Challenge Daniel A. Rosen, Baker & McKenzie, LLP (New York) George M. Clarke Ill, Baker & McKenzie, LLP (Washington, DC) September 17, 2018 * . 1 ' 4 .. i • 4: . * . ,..4,....., , t,. • . 4. ,. )0 . . . . . .,, tio,• i . . , ,....: ,...:...s.. , ! . .. . , 1 % . Ill , . , .. , . W i ) ,), li.i„ 1 . . . • . * I , lf:'‘; • . 4.4 i 0 . . ' V 14 * . .. . , :: , ., 's ... ...1, Introduction . . . ,.. •.. ,. 4 ... ... ,, •... , ‘• Overview • The Trump Administration has proposed rules that would deny most individual taxpayers a federal income tax deduction for contributions to state and municipal charitable funds in exchange for SALT credits. • These proposed rules bear several of the hallmarks of other IRS rules that have recently been invalidated by the federal courts: • Altera and Good Fortune Shipping. • These proposed rules are highly vulnerable to a successful "pre- enforcement" regulatory challenge by affected parties in the federal courts, so long as the battlefield is adequately set for such a challenge. ©2018 Baker&McKenzie LLP 3 - Historical Federal Treatment of SALT • Historically, state and local taxes were fully deductible against regular federal income tax for those taxpayers who did not claim the standard deduction. 4, For AMT purposes, however, the SALT deduction was limited (unlike the charitable contribution deduction). Around the country, state and local governments have long awarded SALT credits in exchange for contributions. Certain states historically touted these regimes as workarounds for the AMT SALT cap. ©2018 Baker&McKenzie LLP 4 - Historical Federal Tax Treatment of SALT • The IRS has long taken the position (both in its guidance and in litigation) and the courts have long agreed that SALT credits and other state tax benefits received in exchange for contributions are not items of value for federal tax purposes (i.e., tax nothings). • The IRS Office of Chief Counsel has issued several pieces of advice stating that a charitable contribution deduction should not be reduced by the amount of a state or local tax benefit received. • While this advice is arguably not "binding" on the IRS, it does establish the agency's historic position, which is an important element of a future regulatory challenge. ©2018 Baker&McKenzie LLP 5 - • "Tax Reform" Changes to the SALT Deduction • The SALT deduction is now capped at $10,000. • This change was accomplished by amending 26 U.S.C. § 164. • No relevant changes were made to the provisions governing charitable contributions (26 U .S.C. § 170), including contributions to states and municipalities. • Certain states and municipalities with existing SALT credit regimes then began touting them as workarounds for the new SALT cap. • Other states (like New York) have established such regimes in light of the SALT cap, and have empowered municipalities to follow suit. ©2018 Baker&McKenzie LLP 6 - The Trump Administration Responds • January 11 , 2018: • Treasury Secretary Mnuchin called efforts by states to limit the scaling back of state and local tax deductions "ridiculous." • June 11 , 2018: • IRS issues Notice 2018-54, stating that it will issue guidance in response to those states that have enacted (or were considering) new SALT credit regimes. • August 27, 2018: • Treasury and the IRS publish proposed regulations in the Federal Register. • September 5, 2018: • Treasury and the IRS "clarify" the proposed regulations. ©2018 Baker&McKenzie LLP 7 - ,.,. ,,,• •.• IP' "..., .. ,,,. - ,:,.'. - ''.•• .t"..1%::::.4.,""..“:...," :" / I ""4..,--i .•' ;, ^ 3 . . '41 , Ili , r . . ... . 11' , . 7. , # .' . . .' t tt . • 9 • ,... . os.• ,, , • II s, . , , s , t • .t: ... ti' • .4 i • . 4 ' 1111/4 , . .1 ... illip • '*Vs. 2 The Proposed Regulations . . . . . . • .., . . ' 1 ,. .. , The Proposed Regulations : In Brief • Reverse the IRS's position that SALT benefits are not items of value for purposes of claiming a charitable contribution deduction, but with arbitrary exceptions and limitations: • Not applicable to SALT deductions that do not exceed 100 percent of the contribution. • Not applicable to SALT credits that do not exceed 15 percent of the contribution. • If finalized, the Proposed Regulations will likely be effective retroactive to August 27, 2018. • Comments are due by October 11 , 2018, with a public hearing on November 5, 2018. ©2018 Baker&McKenzie LLP 9 - The Proposed Regulations : Application • $-15X A contributes $100X to a municipal charitable fund, which entitles A to in municipal property tax credits. _A is entitled to claim a $100X charitable contribution deduction, because the $15X is "de minimis" (no matter how great). • _A contributes $100X to a municipal charitable fund, which entitles A to $16X in municipal property tax credits. A is entitled to only claim a $84X charitable contribution deduction. • A contributes $100X to a state charitable fund, which entitles A to $85X in state income tax credits. • A is entitled to only claim a $15X charitable contribution deduction. ©2018 Baker&McKenzie LLP 10 Ell The Proposed Regulations : Application • A contributes $10,000 to a charitable organization, and receives tickets to a charity gala valued at $1 ,500. • A is only entitled to claim a $8,500 charitable contribution deduction. • A contributes $10,000 to a state's school choice fund, and receives $1 ,500 in state tax credits. • A is entitled to claim a full $10,000 charitable contribution deduction. ©2018 Baker&McKenzie LLP 11 - • .' • ,,„:„ `,,;'• . f V . •, ,..#,_ . 3) •,,.. ,,..! --.;- .. _, . . . ' i-• - ,•,••v .... .,...'.1';. . I :.,.;• .' • , . .,, .. ,. .. , . ..,',;,'".• . ., -, „ i•„': .°"•. ..:: ,, lkii '•.•,... :, , .•..-.', , . ., , .. ,.,,, „. • ... .. • , .,', • -- . , _,....., ..,.. . _ '•;”,..1 • -- 11 %, ,,;4, - • .. .• ,.,. • ' .,f ,, ,. . ... . ,.. :It . J . fi- :. , . - •. ...,.. , 1 , 1 _. , .. . .. • .... . ...._ . .;.4, -N, lo • l'. . ,. r . .„ „. .E. 3 ..,....„:„....., IRS News Release IR-2018- 178 . . . . .. 1 ...... •. .„ ... .. ._ ...r.,. . . IRS News Release IR-201 8- 178 • The IRS "clarifies" that "[b]usiness taxpayers who make business-related payments to charities or government entities for which the taxpayers receive state or local tax credits can generally deduct the payments as business expenses." • Echoed in a press release issued by Treasury Secretary Mnuchin: • "The IRS clarification makes clear that the longstanding rule allowing businesses to deduct payments to charities as business expenses remains unchanged under the Tax Cuts and Jobs Act. The recent proposed rule concerning the cap on state and local tax deductions has no impact on federal tax benefits for business-related donations to school choice programs. " ©2018 Baker&McKenzie LLP 13 IR-2018- 178 : What Does This Mean? • The IRS's "clarification" takes the position that tax credits are items of value for purposes of a charitable contribution deduction, but are not items of value for purposes of a business expense deduction. • A, a wage earner, contributes $100X to a state charitable fund, which entitles A to $85X in state income tax credits. A is entitled to only claim a $15X charitable contribution deduction. • B, self employed, contributes $100X to a state charitable fund, which entitles B to $85X in state income tax credits. B is entitled to claim a full $100X business expense deduction. • What about businesses that get state tax benefits/credits in other contexts? ©2018 Baker&McKenzie LLP 14 IIII 7 y, Yn t F itr ).1 , ' r I .r „ ..„. , 7, , , v ,..,,.4,,...,: _ , . ....., ,. . .,% ,.. . ,.. .. ,. . r I 8 .1‘ s' Y :, Alt 10 ';fir M .1 Y 4 Setting the Battlefield for a Successful RegulatoryChallenge _ • . .... , ,,,. i . ... ? . _,..., Regulatory Challenges Under the Administrative Procedure Act (APA) • A court must set aside any regulations that are contrary to statute, as well as any regulations that are arbitrary and capricious. • The APA provides the framework for regulatory challenges, and the "administrative record" provides the basis for the court's review. • The administrative record typically includes the preambles to the proposed and final regulations, comments from interested parties, and transcripts of hearings before the agencies. • Little opportunity to supplement the record during administrative litigation the record before the court is the same as the information before the agency at the time of the rulemaking. ©2018 Baker&McKenzie LLP 16 MI The Importance of Comments • Given the limited scope of judicial review, comments take center stage in validity challenges. • Those comments are an opportunity to articulate concerns and to force the agency to respond. • An agency's failure to respond to all pertinent comments is in and of itself a basis to invalidate a regulation. ©2018 Baker&McKenzie LLP 17 Moving Forward • The Coalition Process • Comments and Testimony • Pre-Enforcement Litigation • Timing and Other Considerations • Questions? ©2018 Baker&McKenzie LLP 18 1111 Baker McKenzie. www.bakermckenzie.com Baker&McKenzie LLP is a member firm of Baker&McKenzie International,a global law firm with member law firms around the world. In accordance with the common terminology used in professional service organizations, reference to a "partner"means a person who is a partner,or equivalent, in such a law firm. Similarly,reference to an"office"means an office of any such law firm ©2018 Baker&McKenzie LLP 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 September 5, 2018 the Public Hearing to consider: "Restriction on Parking on a Portion of the East Side of Murray Avenue from its Intersection with Forest Avenue" Law, will be adjourned until Wednesday, September 26, 2018 at 8:00 PM or as soon thereafter as is possible at the Town Center, 740 W. Boston Post Road, Mamaroneck, New York Purpose The parking of automobiles on the east side of Murray Avenue within one hundred fifty (150) feet of its intersection with Forest Avenue raises safety concerns. Preventing parking along this length of the east side of Murray Avenue will improve safety for automobiles and pedestrians. The full text of this document 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 Published: August 29, 2018 Local Law No. -2018 This local law shall be known as the "Restriction on Parking on a Portion of the East Side of Murray Avenue from its Intersection with Forest Avenue" Law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1 -Purpose: The parking of automobiles on the east side of Murray Avenue within one hundred fifty (150) feet of its intersection with Forest Avenue raises safety concerns. Preventing parking along this length of the east side of Murray Avenue will improve safety for automobiles and pedestrians. Section 2-Restriction on Parking on a Portion of the East Side of Murray Avenue: No motor vehicle shall be parked on the east side of Murray Avenue for a distance of one hundred fifty (150) feet from the corner formed by the intersection of the east side of Murray Avenue and Forest Avenue. Section 3-Sign(s) to be Erected and Painting to be Done: An appropriate sign or signs shall be erected on and/or above, and/or striping shall be painted on the surface of Murray Avenue indicating where and when parking is prohibited by this law. Section 4-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 5-Effective Date: This Local Law shall become effective upon filing with the Secretary of State. August 17,2018 Town of Mamaroneck From: Tony Siligato-Town Comptroller 4/ Re: Fire Claims Date: September 26,2018 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 AAA Emergency Supply Co. Streamlight Vulcan for rented ladder 19,Soap for gear wash machine,Scott Pak hydro&refill $ 947.00 AAA Emergency Supply Co. Scott Pak repair,Scott Voice module repair,Blowhard Fan repair to cord $ 549.06 AAA Emergency Supply Co Calibration Gas,Electric Reel Junction Box for loaner ladder $ 617.00 Amazon.Com Angel Soft toilet paper,trash bags,HDMI Extender for Iron Compass,bulbs for high hats,Career $ 375.33 staff bedding,Ajax cleaner,Zep floor cleaner,staff bedding-Hecker Amazon.Com $ 1,199.58 Part for John Deere Lawn Tractor,HP Laserjet Pro M402dw Alarm Room Printer,AmazonBasics Shredder for Dept Secretary,Nec 50"Monitor for Iron Compass display in bays Atlantic Westchester,Inc. Repairs to AC condensers $ 1,254.93 Aubry,Nicholas EMT course fee $ 1,104.00 Aubry,Nicholas Books for EMT Class $ 362.25 Cablevision Cable Services for 8/23-9/22/18 $ 210.55 CIT Finance LLC Xerox copier contract 8/22/18 $ 296.68 Con Edison Fire HQ Gas SVC 7/30-8/28/18 $ 86.86 Fire-End&Croker Corp Calibration kit for Sensit meters $ 401.60 Goosetown Communications Alarm Radio parts for repair and L19 Radio install parts $ 292.60 Goosetown Communications Power cables for Alarm Room Radio repair $ 90.00 Grainger Trash bags $ 106.32 Home Depot Plywood for repairs $ 52.97 Iron Compass OnScene Explorer Software Subscription 9/18-8/19 $ 1,950.00 KVI Uniforms&Equipment,Inc Career Staff uniforms $ 1,174.42 Minerva Cleaners Turnout gear repairs $ 485.40 New England Uniforms Hat and Breast badges for Career Staff $ 906.00 Nick Bruno Electrical,LLC Replace GFCI Outlets,emergency repair of 100amp Circuit Breaker $ 455.00 Proftech LLC Copy paper-Letter and Tabloid $ 137.09 Rickerts Lock&Safe 10 Day Room keys $ 25.00 R.G.Brewer Inc. Fuses for sump pumps $ 9.87 R.G.Brewer Inc. Blind and Detectors,fuses for battery charges $ 96.80 Ready Refresh Water Cooler rental for 7/19-8/18/18 $ 122.96 Sound Shore Pest Control Exterminating Services on 7/23/18 $ 65.00 Sound Shore Pest Control Exterminating Services on 8/28/18 $ 65.00 Seagrave Fire Apparatus,LLC Equipt.Lease-ladder for Fire Dept.(Sep 2018),2 months Security Deposit on Lease $ 22,500 00 The Flower Bar Flowers&wreath for 911 Ceremony $ 162.00 Tony's Nursery Inc. Propane,hay bales for live fire drill $ 151.98 Tony's Nursery Inc. Hay bails for live fire drill $ 59.96 Town of Mam'k Fire Dept. UCVIEW Signedge 50-Sign Board replacement $ 972.00 Town of Mam'k Fire Dept. Navy T-Shirts for volunteers $ 345.00 UniFirst Corp. Cleaning supplies 7/27,8/3,8/10,8/17,8/24/18 $ 465.57 UniFirst Corp. Cleaning supplies 8/31,917,9/14/18 $ 210.43 Verizon Fire HQ SVC 8/10/18-9/9/18 $ 252.26 Villa Maria Pizza Food for Department Drill 8/14/18,Fast Drill 8/27/18 $ 191.27 Villa Maria Pizza Food for Explorer Drill/New Members 8/1/18 $ 101.47 Villa Maria Pizza Food for Explorer Drill/New Members 9/5/18,Food for Special Rescue Drill 9/12/18 $ 141.64 Waterway Long Island Fire Hose Testing,Pump Tests(Eng 51,37,36),Ground Ladder Test $ 5,305.30 Westech Elevator Services,Inc. Maintenance for month of August 2018 $ 175.00 Westech Elevator Services,Inc. Maintenance for month of September 2018 $ 175.00 WJWW 205 Weaver St.charges 7/25-8/24/18 $ 141.62 $ $ - $ - $ $ $ -_ Total: $ 44,789.77 (< 49 . 7 o o Town of Mamaroneck � *- 491 ‘ 4 ® m z Town Center 740 West Boston Post Road Mamaroneck NY 10543-3353 FOUNDED 1661 > > TEL: 914/381-7810 OFFICE OF THE TOWN ADMINISTRATOR FAX: 914/381-7809 saltieri@townofmamaroneckNY.org Memorandum To: Supervisor & Town Board Re: Report of Bids—TA-18-03A Hommocks Ice Rink & Highway HVAC Equipment Date: September 19, 2019 On Wednesday, July 25, 2018, the Town publicly opened and read bids for the above referenced project. The scope of the project included the replacement of heating ventilating and air conditioning equipment in the lobby of the Hommocks Ice Rink and in the offices and lunch room of the Highway Department at Maxwell Avenue. This is actually the second time this project was let for bid. In the first bid process, the Town received no bids. For the second round of bids, the Town received one bid from Atlantic Westchester Incorporated in the amount of $500,000.00. The estimated budget for this project is $175,000.00. We have spoken with Atlantic Westchester regarding their bid and are reevaluating our bid specifications at this time. The recommendation to the Town Board is that the bid for this project be rejected. REQUESTED ACTION: THAT THE TOWN BOARD REJECT THE ONE AND ONLY BID FOR CONTRACT TA-18-03A FOR HEATING VENTILATING AND AIR CONDITIONING WORK AT THE HOMMOCKS ICE RINK AND HIGHWAY DEPARTMENT OFFICES. Stephen V. Altieri Town Administrator (< , 0 X97 o :�o Town of Mamaroneck z w n , 1 Town Center ~FOUNDS D 1661• 740 West Boston Post Road, Mamaroneck, NY 10543-3353 TEL: 914/381-7810 OFFICE OF THE TOWN ADMINISTRATOR FAX: 914/381-7809 saltieri@townofmamaroneckNY.org Memorandum To: Supervisor & Town Board Re: Report of Bids—TA-18-06 Path Reconstruction—Gardens Lake Date: September 19, 2018 On Wednesday, September 19, 2018, the Town publicly opened and read bids for the above referenced contract. The scope of the contract includes the removal and disposal of the existing walkway path materials and the installation of approximately 1000 linear feet of new walking path. The contract also includes the regrading and restoration of existing disturbed areas and planting of fescue grasses. The Town received two bids for this project. The bids were as follows: • Peter Landi, Inc. - $87,875.00 • ELQ Industries - $149,478.00 A review of the bid submitted by Peter Landi, Inc. reveals that their bid was in full compliance with our bid specification. The original budget for this project was $115,000.00, so the bid is well within our budget. (See attached chart from Town Engineer, Robert Wasp). REQUESTED ACTION: THAT THE TOWN BOARD APPROVE THE BID SUBMITTED BY PETER LANDI, INCORPORATED IN THE AMOUNT OF $87,875.00 FOR IMPROVEMENTS AT THE GARDENS LAKE AND THAT THE TOWN ADMINISTRATOR BE AUTHORIZED TO EXECUTE A CONTRACT WITH PETER LANDI, INCORPORATED. /e/ -P. Stephen V. Altieri Town Administrator Path Reconstruction - Gardens Lake Contract TA-18-06 BIDDERS NAME: Peter J. Lands Inc. ELO Industries Inc. ADDRESS: 13 Bradhurst Avenue 567 Fifth Avenue CITY, STATE ZIP: Hawthorne, NY New rochelle, NY PHONE: 914-909-5210 914-654-1040 Bid Date September 19, 2018 FINAL BID: $87,875.00 $149,478.00 ITEM NO. DESCRIPTION UNIT QUANTITY UNIT ESTIMATED UNIT ESTIMATED PRICE AMOUNT PRICE AMOUNT 1M Miscellaneous Additional Work LS 1 $10,000.00 $10,000.00 $10,000.00 $10,000.00 2M Earth Excavation CY 25 $5.00 $125.00 $108.00 $2,700.00 39 Crushed Stone CY 25 $60.00 $1,500.00 $92.00 $2,300.00 175 Furnish & Install Rip Rap CY 5 $300.00 $1,500.00 $320.00 $1,600.00 611 Furnish & Install Turfstone Boat Ramp Ea 1 $12,000.00 $12,000.00 $16,286.00 $16,286.00 623 Furnish & Install Stone Dust Pavement SY 450 $75.00 $33,750.00 $174.00 $78,300.00 701 Furnish & Install Topsoil and Seed (Fescue mix) SY 1500 $14.00 $21,000.00 $13.00 $19,500.00 3300 Furnish & Install concrete Bench Ftgs (pair) Ea 8 $1,000.00 $8,000.00 $2,349.00 $18,792.00 Total $87,875.00 $149,478.00 0 o Town of Mamaroneck W m Town Center ~FOUNDED 1661• 740 West Boston Post Road, Mamaroneck, NY 10543-3353 TEL: 914/381-7810 OFFICE OF THE TOWN ADMINISTRATOR FAX: 914/381-7809 saltieri@townofmamaroneckNY.org Memorandum To: Supervisor & Town Board Re: Report of Bids—TA-18-07 Hommocks Ice Rink Snack Bar Improvements Date: September 19, 2018 On Wednesday, September 19, 2018 the Town publicly opened and read bids for the above referenced contract. The scope of the contract included improvements and an extension to the Hommocks Ice Rink Concession Stand. The Town budget for this project was $60,000.00. The Town received one bid from Pierotti Coporation of Stamford Connecticut. The bid was in the amount of$160,000.00 which far exceeds our budget for the project. The Town did receive a proposal from a second contractor in the amount of $55,000.00. However, the form of proposal failed to comply with any of the requirements of a competitive bid in the state of New York. Therefore, consideration cannot be given to the proposal submitted. The next step for the Town will be to reevaluate the bid specifications and determine if the project can be brought in within budget. REQUESTED ACTION: THAT THE TOWN BOARD REJECT THE ONE AND ONLY BID RECEIVED FOR CONTRACT TA-18-07. Stephen V. Altieri Town Administrator Battalia, Christina From: Altieri, Stephen Sent: Monday, September 24, 2018 8:10 PM To: Katz, Abby; Fiddelman, Sabrina; Eney,Jaine; King, Jeffery; Seligson, Nancy Cc: Green ODonnell, Connie; Battalia, Christina Subject: Architectural Services Proposal - Town Center Restrooms Members of the Town Board: One of the agenda items not in your packet for September 26 was a request for authorization to retain an architect for the renovation and remodeling of the restrooms in the Town Center. The eight restrooms in the Town Center date back to the original restoration in 1984. Over time their condition has deteriorated and there are problems with the sinks, tiles and other plumbing fixtures. There have been spot repairs made at times but no major restoration. Also there have been changes to the guidelines for handicapped accessibility which must be met. A capital project for the restoration of the bathrooms was established in 2017 so funding is available for the project. The Town published a request for proposals for architectural services for this project. One response was received from Smith and Pucillo Architects. We are familiar with Smith and Pucillo as they conducted the design work for the Police Station renovation and are working on the renovation of the lower level of the firehouse. They have listed in their experience several projects involving the renovation of restroom facilities. Their proposal provides a broad scope of services including schematic design, project budgeting and the preparation of the bid documents. The total cost of their proposal is $31,000. The Town has been pleased with the work of this firm. At the time of this writing my desk scanner is not functioning properly. Therefore I am sending this memorandum as a preview and will forward the proposal to you all tomorrow. My apologies. Requested Action: that the Town Board accept the proposal of Smith and Pucillo Architects for design and other related work for the renovation of the Town Center restrooms and that the Town Administrator be authorized to execute an agreement with the architectural firm. Steve Stephen V. Altieri Town Administrator Town of Mamaroneck 740 West Boston Post Road Mamaroneck, New York 10543 (P) 914-381-7810 (F) 914-381-7809 1 SMITH & PUCILLO ARCHITECTS , August 30, 2018 Mr.Stephen Altieri,Town Administrator Town of Mamaroneck 740 West Boston Post Road Mamaroneck,New York 10543 RE:Renovation of Town Center Restrooms ARCHITECTURAL PROPOSAL Dear Mr.Altieri, Thank you for considering our firm for the renovation of the restrooms at the Mamaroneck Town Center at 740 West Boston Post Road. We believe that the following is a summary of the work necessary to perform the work. Smith&Pucillo Architects delivers architectural solutions to public and private sector clients in New York,with attention to functional design and maintainability,energy efficiency,current project delivery trends, limited client budgets,and flexibility to client schedules. Smith&Pucillo is a small business that has served the southern New York market originally as Anthony M. Pucillo Architect since 1964 and as Smith&Pucillo Architects since 2013. We have proven expertise in public bidding and limited budget projects with a strong background in public projects. We provide comprehensive services including site planning,landscape design,historic restoration,building design,interior design,and furniture selection to provide a complete setting that integrates the individual needs with the community. As a direct result of our small size the team is committed to projects from early programming and design,through completion of construction,which results in better project construction quality because design planning and intent is carried through all phases of construction. Our staff delivers design that meets client needs,is based on proven maintainable and logical architectural concepts,and reflects latest trends in user needs and preferences. Our staff will deliver accurate and reliable construction documents that reduce questions,time and costs in the field. Key Personnel: Our team will comprise the following primary personnel,which includes two architects licensed in the State of New York. The size of our firm insures an integral involvement of the staff from beginning to end. • Michael L.Smith, Registered Architect,NCARB,AIA • David Tetro,Registered Architect,LEED-AP,AIA,NCARB • Jeanne Wong Smith,Architectural and Interior Design Our consultants for the work may include,if necessary,the following: • MEP Engineers: Joe Lecce Engineering msmith@smithpucillo.com 27 New Street P: 914.401.4009 Katonah,NY 10536 C: 914263.8027 • Page 2 of 3 Current Work: Our current work load includes the following projects. We do not have any current or known future work that may impact our ability to perform your project. • Mamaroneck Fire Department Renovations: Renovations to volunteer fire department area,personnel offices, and toilet facilities. • Levittown Public Library: General exterior renovations including window replacement and masonry restoration. In addition to the renovations to the existing multi-purpose room and public toilets. • St.Pius X of Scarsdale: Renovations to rectory and installation of a grand organ in the church. • Bonnie Briar Country Club:Fire safety and general code required upgrades and renovations. The Project and Our Experience: The planning and design necessary to renovate existing restroom facilities is similar to previous projects that our office has performed. • Jefferson Elementary School Renovations: Client was the City School District of New Rochelle. Work included the complete renovation of eight existing student restrooms to provide ADA compliance in addition to the installation of an elevator, a handicapped lift, and various other renovations. Total value of work was approximately$1,600,000.00 • New Rochelle Public Library Restroom Renovations: Work included the renovation of existing public restrooms on the ground floor. Existing rooms were completely demolished and reconstructed in place. Temporary facilities were provided during the work. Total value of work was approximately$200,000.00 • Mamaroneck Police Department Renovations: Renovation to existing police facility included the renovation of the existing police and public restrooms. • Levittown Public Library: Current project includes the renovation of 6-existing restrooms. Work also includes the renovation of the existing multi-purpose room and the exterior envelope. Total estimated value of the work is approximately$950,000.00. Architectural Services: The services that we foresee as necessary or the proper execution of our work include the following: • We will first prepare a set of Existing Conditions documents,which will include a floor plan and whatever other basic drawings necessary for the proper execution of the schematic design.These documents will be created for the express and limited purpose of performing the Architectural Services. It is expected that the Town will provide some form of pre-existing drawings that our drawings will be based upon. • Create a concise preliminary program statement based upon meetings and information provided from the Town,and observations made during the site investigations. • Provide schematic layouts and recommendations. • An accurate fixture count will need to be determined and we will need to confirm the number of fixtures that are necessary to comply with the code. • Provide limited budgeting: We will provide a detailed Schematic Budget for the schematic design. • Based upon a mutually agreed upon program and schematic layout,we will proceed to produce the bidding and construction documents including the selections and msmith@smithpucillo.com 27 New Street P: 914.401.4009 Katonah,NY 10536 C: 914263.8027 Page 3 of 3 recommendations for finishes. It is currently assumed that the work will likely involve the creation of bidding documents for a single prime contract. • We will assist in making the submissions for the application of a building permit. • We will assist in assembling,distributing and evaluating the construction bid package. • We will assist in the selection of finishes. • We will provide general architectural contract/construction administration,which will include site visits as reasonably necessary, attendance at construction meetings, and review of work and of submittals. Services Not Included: The following items are not included in our services: • Hazardous material testing and production of hazardous material abatement documents should they become necessary. • Computer network data and telecommunications wiring design. • Three-dimensional presentation documents. • Audio/visual systems design. • SEQRA review: A SEQRA review is not expected and not included. Proposed Fee: Total payment for services shall be $31,000.00. This fee includes the directly necessary mechanical, electrical, and plumbing engineering costs. At this time, no other consulting engineers are believed necessary. Partial payments shall be made upon the following schedule: • Schematic Design: 20%percent of the total fee shall be payable upon the completion of the schematic design documents. • Building Permit Application: 20%of the total fee upon submission for permit. • Construction Documents: 30%of total fee upon issuance of the bidding documents. • Contract Administration: 28%of total fee for services necessary for the administration of the construction contract payable in equal installments during the course of construction. • Contract Closeout: 2%of the total fee payable upon closeout of the construction contract. The majority of project should be completed within the structure of the basic fee schedule. However, some portions of the project may require reimbursables or Additional Services,which will be negotiated for specific tasks. Bulk printing will be billed to the Town as a reimbursable expense with no multiplier added. Proof of liability insurance is available upon request. Thank you for considering our firm for the design and planning of the renovations to the Town. If there is any additional information that you may require,please do not hesitate to contact our office. We look forward to hearing from you. Sincerely, Michael L.Smith, RA msmith@smithpucillo.com 27 New Street P: 914.401.4009 Katonah,NY 10536 C: 914.263.8027 o s'= TOWN OF MAMARONECK o .L z Town Center 7 740 West Boston Post Road, Mamaroneck, NY 10543-3353 •FOUNDED 1661 • TEL: 914/381-7810 OFFICE OF THE TOWN ADMINISTRATOR FAX: 914/381-7809 Saltieri@townofmamaroneckNY.org www.townofmamaroneck.org Memorandum To: Supervisor &Town Board Re: Authorization —Transfer of Funds— Road Maintenance (Account DB5110) Date: September 20, 2018 Over the summer, Con Edison conducted a major natural gas line replacement on a portion of Lakeside Drive and Myrtle Boulevard between Lakeside Drive and Weaver Street. The project required a significant portion of these streets to be excavated. As has been our practice, we enter into negotiations with Con Edison to provide funding for the resurfacing of streets excavated for gas line replacement. The Town recently completed its negotiations with Con Edison and they have agreed to pay to the Town $172,000.00 for road restoration. The payment from Con Edison and the addition of $60,000.00 of existing capital funds will permit us to completely repave Myrtle Boulevard between Weaver Street and Lakeside Drive. In addition, we will repave Lakeside Drive and possibly Falls Road. Curb and sidewalk repair in selected areas will also be part of the project. As a result, the Town will also have excess funds in the amount of $10,000.00 in the road patching budget line. Therefore, we would like to transfer that $10.000.00 into the budget lines for sidewalk and curb repair. The plan would be to transfer $7,000.00 into sidewalk repair and $3,000.00 into curb repair. The work would be conducted by Town Highway Department staff, so our only expense is for materials. Locations have been identified throughout the Town for the repairs. )e/' Stephen V. Altieri Town Administrator REQUESTED ACTION: THAT THE TOWN BOARD AUTHORIZE A TRANSFER OF FUNDS IN ACCORDANCE WITH THE ATTACHED SCHEDULE PREPARED BY THE TOWN COMPTROLLER FY 2018 BUDGET TRANSFER - HIGHWAY FUND L�', 9/26/2018 TOWN BOARD MEETING HIGHWAY(FUND DB): BUDGET TRANSFER: FROM DB.5110.4232 PATCHING $ (10,000.00) TO DB.5110.4233 SIDEWALKS $ 7,000.00 TO DB.5110.4234 CURBS $ 3,000.00 * REPRESENTS FUNDS TO BE REALLOCATED FOR ADDITIONAL SIDEWALK&CURB REPAIRS IN 2018.