HomeMy WebLinkAbout2019_05_21 Town Board Meeting Packet 1 or
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TOWN OF MAMARONECK
TOWN BOARD AGENDA
TUESDAY, MAY 21, 2019
5: PPM THE TOWN BOARD WILL CONVENE IN CONFERENCE ROOM D TO DISCUSS:
kc.Review— 1st Quarter Financial Report
'+ Discussion —Overview of Housing Trends—Westchester County
1•CReview— 2019 Capital Project Schedule/CDBG/EFC Green Infrastructure Grant
4. Proposed Reorganization - Engineering Department
i Reusable Bag Law
i.p,Update— Share the Road Program
Review— 2018 Financial Audit
8. New Business
9( Request for Executive Session
8:00PM CALL TO ORDER —COURTROOM
PRESENTATION BY O'CONNOR DAVIES— 2018 Financial Audit
SUPERVISOR'S REPORT
PUBLIC HEARING - Cancelled
CITIZEN COMMENTS
BOARD OF FIRE COMMISSIONERS
Fire Claims
Fire Department Business
9FFAIRS OF THE TOWN OF MAMARONECK
Authorization — Renewal of Shared Services Agreement— City of New Rochelle
Authorization —Grant in Aid Contract— NYSERDA
3�, Authorization —Transfer of Funds - Dedication Bench
4 Reset Public Hearing—Water District Bonds
V5 Salary Authorization — Police Department
Salary Authorization - Recreation Department 1-1A.Q.„, 2 �a )(L)
N7. Consideration of Certiorari
N REPORT OF MINUTES --- NOtJ p
REPORTS OF THE COUNCIL
TOWN CLERK'S REPORT
NEXT REGULARLY SCHEDULED MEETINGS—June 5, 2019 &June 19, 2019
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
TUESDAY, MAY 21, 2019
5:00PM -CONFERENCE ROOM D
1. Review— 1st Quarter Financial Report.
(See attachment).
2. Discussion — Overview of Housing Trends—Westchester County.
(No attachment).
3. Review 2019 Capital Project Schedule/CDBG/EFC Green Infrastructure
Grant.
(See attachment).
4. Proposed Reorganization - Engineering Department.
(See attachment).
5. Reusable Bag Law.
(No attachment).
6. Update—Share the Road Program.
(See attachment).
7. Review— 2018 Financial Audit.
(See attachment—Allan Kassay from O'Connor Davies will join our
meeting to review the audit).
8. New Business.
9. Request for Executive Session.
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TO: SUPERVISOR AND TOWN BOARD MEMBERS
FROM: STEVE ALTIERI —TOWN ADMINISTRATOR
TRACY YOGMAN- TOWN COMPTROLLER
RE: FISCAL YEAR 2019 BUDGET REPORT
DATE: 5/21/2019
Below please find the Town's financial performance through April 30, 2019 as compared
to the budget. This report will be submitted on a quarterly basis going forward. The
purpose of this report is to ensure that the Town is consistently monitoring its revenues
and expenditures so that it can proactively respond to unanticipated changes or
emerging trends. In addition, this report will ensure transparency of the Town's finances.
The Town is accountable to use its revenue efficiently and effectively to provide the
highest quality of service to its residents and taxpayers.
Overall, the 2019 projected results for the three major funds and most of the special
district funds will exceed the budgets. Fund balances are strong for most funds and a plan
to replenish those that do not meet the minimum goals has been outlined below.
A brief overview of the projected FY 2019 revenues and expenditures for the three major
funds has been provided below.
General Fund Townwide:
Revenues:
The Town has collected 95% of County and Town taxes due as compared to 71%
collected at the same time last year. This year for the first time, a reminder was posted
on the website and reminder emails were sent to those who signed up on-line. Penalties
collected are almost at the annual budget and are anticipated to exceed budget by year
end. Recreational program revenue is anticipated to exceed budget while mortgage tax
revenue is anticipated to fall short of budget based on prior year's actual receipts. As a
result of improving interest rates and a strong economy, investment income is
anticipated to be higher than budgeted. Street opening permit fee revenue is anticipated
to exceed the budget as a result of on-going utility work. Total revenue for the General
Fund for the year is expected to exceed the budgeted revenue by $258,000.
Expenses:
It is early in the fiscal year but based on current positions, there will be a savings in the
payroll and benefit line. It is estimated that there will be a savings in various contractual
lines. Debt service will need additional funding to meet annual costs.
The 2019 budget anticipated the use of $1.5m from fund balance. Based on the current
projection, $890k will be needed at a net savings of $642k overall. This estimate will be
updated on a quarterly basis.
GENERAL FUND
2019 Year-to-Date Projected Budget
Budget 4/30/19 2019 Projected Variance
REVENUE:
Real Property Taxes $ 4,611,982 $ 4,611,963 $ 4,519,742 $ (92,240)
Departmental Income 3,037,900 1,287,243 3,141,964 104,064
Mortgage Tax 1,350,000 - 1,240,000 (110,000)
State Aid/Federal Aid 1,168,589 97,864 1,164,364 (4,225)
Penalties 500,000 492,067 600,000 100,000
Use of Money/Property 360,000 165,936 505,000 145,000
Fines/Forfeitures 300,000 67,613 272,000 (28,000)
Other 190,022 51,611 190,222 200
Street Opening
Permits/Licenses 50,300 43,247 193,300 143,000
Total Revenue $ 11,568,793 $ 6,817,544 $ 11,826,592 $ 257,799
EXPENDITURES
Personnel Services $ 5,054,787 $ 1,292,904 $ 4,858,222 196,565
Employee Benefits 2,397,450 571,096 $ 2,296,926 100,524
Contractual/Equipment 3,923,942 1,027,799 $ 3,823,942 100,000
Debt Service 1,076,813 256,794 $ 1,089,811 (12,998)
Transfers Out 647,875 647,875 $ 647,875 -
Total Expenditures $ 13,100,867 $ 3,796,468 $ 12,716,776 $ 384,091
Use of Fund Balance $ (1,532,074) $ 3,021,076 $ (890,184) $ 641,890
General Fund Part Town:
Revenues: It is anticipated that revenues will exceed the budget based on historical and
current revenue trends. The most significant increases include reimbursement for police
special duty overtime that is included in the Other Revenue budget line. Historically this
revenue has been netted against overtime expense. This adjustment has no net effect on
the budget. Building permit revenue is trending higher than anticipated as a result of the
strong economy and renovation projects that are being done by taxpayers.
Expenses: Personnel and benefits savings have resulted from vacancies and rehire
savings. This trend is most prevalent in the Police Department. You will note that the
projected salaries will exceed the budget as the reimbursements for special duty
overtime are no longer netted in the expense account but reported as Other Revenue.
Contractual/Equipment savings is a result of various budget line item savings.
PART TOWN FUND
Projected
Year-to-Date Budget
2019 Budget 4/30/19 2019 Projected Variance
REVENUE:
Real Property Taxes $ 9,859,314 $ 9,859,316 $ 9,849,316 $ (9,998)
Sales Tax $ 1,800,000 $ - $ 1,900,000 $ 100,000
Departmental Income 196,800 38,996 200,400 3,600
Fines/Forfeitures 5,000 - 7,000 2,000
Other Revenue 5,200 51,724 395,200 390,000
Licenses/Permits 638,000 303,861 789,000 151,000
Interfund Transfers 117,070 117,070 -
Total Revenue $ 12,621,384 $ 10,253,897 $ 13,257,986 $ 636,602
EXPENDITURES
Personnel Services $ 5,864,288 $ 1,292,904 $ 5,915,788 (51,500)
Employee Benefits 4,310,800 571,096 4,268,800 42,000
Contractual/Equipment 2,465,560 1,027,799 2,398,560 67,000
Debt Service 167,387 256,794 168,843 (1,456)
Transfers Out 240,000 647,875 240,000 -
Total Expenditures $ 13,048,035 $ 3,796,468 $ 12,991,991 $ 56,044
Use of Fund Balance $ (426,651) $ 6,457,429 $ 265,995 $ 692,646
Highway Fund:
Revenues: Overall revenues are in line with the budget. Sale of equipment and insurance
recovery revenue (Other Revenue) will exceed budget. A budget shortfall for interfund
fuel/vehicle charges is offset by related contractual expense savings. CHIPS funding will
exceed the budget that will provide additional funding for road repairs.
Expenses: Personnel and benefit savings in the road maintenance budget are anticipated
in the overtime and part time budget lines. Contractual and equipment are largely a
result of conservative budgeting for fuel price fluctuations and vehicle repair expenses.
Debt service is higher than budgeted based on the bonds that were issued at the end of
2018.
HIGHWAY FUND
Year-to-Date Projected
2019 Budget 4/30/19 2019 Projected Budget Variance
REVENUE:
Real Property Taxes $ 4,974,606 $ 4,974,606 $ 4,970,606 $ (4,000)
Departmental Income 110,000 27,829 110,000 -
State Aid (CHIPS) 85,000 102,000 17,000
Other Revenue 21,650 77,883 79,650 58,000
Interfund Revenues 360,250 68,302 295,250 (65,000)
Total Revenue $ 5,551,506 $ 5,148,620 $ 5,557,506 $ 6,000
EXPENDITURES
Personnel Services $ 1,883,063 $ 631,887 $ 1,860,708 22,355
Employee Benefits 1,565,900 538,792 1,539,765 26,135
Contractual/Equipment 1,283,840 399,238 1,236,840 47,000
Debt Service 760,323 258,401 778,323 (18,000)
Transfers Out 90,500 90,500 90,500 -
Total Expenditures $ 5,583,626 $ 1,918,818 $ 5,506,136 $ 77,490
Use of Fund Balance $ (32,120) $ 3,229,802 $ 51,370 $ 83,490
FUND BALANCES
The Town's Fund Balance Policy provides for the fund balance in each district to be
maintained at 15-25% of the subsequent year's budget appropriations to protect against
cash flow shortfalls and to maintain a stable budget. The fund balances are reviewed on
an annual basis and will be monitored quarterly based on projected results for the year
to ensure compliance with the policy.
Currently, the General Fund, Part Town Fund, Ambulance District and the Water Fund are
projected to have fund balances above the 25% maximum balance per the policy. As a
result, certain capital projects will be funded through the use of fund balance rather than
the issuance of bonds saving taxpayer dollars.
The Highway Fund, Streetlighting, Garbage Fund and Sewer Fund are projected to have
fund balances below the 15% minimum targeted balance. These balances will be restored
using a number of strategies over the next few years including cost containment,
reimbursements and tax levy as needed.
FUND BALANCES
Fund
2019 Projected Balance%
Unassigned Fund Unassigned of 2019
Balance @ 2019 Projected 2019 Projected Fund Balance @ Appropriati Fund Balance
Fund 1/1/19 Revenue Expenses 12/31/19 ons Policy Compliance
Fire District 602,873 3,933,473 3,947,528 588,818 15% Yes
General Fund $ 6,308,131 $ 11,826,292 $ 12,716,776 5,417,647 43% Over max 25%
Part Town 4,175,371 13,257,986 12,991,991 4,441,366 34% Over max 25%
Ambulance District 366,422 1,668,112 1,565,612 468,922 29% Over max 25%
Water Fund 1,675,842 934,248 465,788 2,144,302 472% Over max 25%
Highway 664,414 5,557,506 5,506,136 715,784 13% No-Min 15%
Street Lighting (15,976) 301,573 308,573 (22,976) -8% No-Min 15%
Garbage District 130,047 2,210,716 2,202,089 138,674 6% No-Min 15%
Sewer District 226,590 280,496 491,051 16,035 3% No-Min 15%
Total Revenue $ 13,530,841 $ 36,036,929 $ 36,248,016 $ 13,319,754
5
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5/21/2019
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Changes in Land Uses
• Large properties are being repurposed
• Office parks—(Platinum Mile,Reader's Digest,
Planning Trends in Somers IBM)
Westchester Count —New housing
y -New commercial uses(retail,fitness,medical)
—School
May 21,2019 • Golf courses
Discussion with —Hampshire Country Club(Mamaroneck-houses)
—Ridgeway Country Club(White Plains-school)
Mamaroneck Town Board —Elmwood Country Club(Greenburgh-senior housing)
—Brynwood Country Club(North Castle-golf condos)
Changes in Land Uses Housing
• Smaller properties are being repurposed • Assisted living facilities
• Supermarkets become drug stores or gyms —wide range of proposed locations(office parks,
• Office buildings become apartments or former golf courses,former quarries,institutional
schools properties)
• Apartment buildings
• Self storage
—Continue to be proposed in downtown areas near
—Can take many forms in many locations transit facilitated by higher density rezonings
—"Mixed use"self storage(Yonkers) —Some proposed for isolated areas
Housing New Commercial Uses
• Continued need for affordable housing • Vape shops
—17"eligible"municipalities have adopted Model —Regulations limit locations in Somers,Bedford,
Ordinance Provisions New Rochelle,New Castle,Scarsdale
—Affordable units needed in senior and assisted • Marijuana Dispensaries
living developments —Regulations limit locations for recreational
• Units vs.Beds marijuana in New Castle,Pleasantville
•
• Accessory apartments E-sports
—Should be permitted use in single family districts —New Rochelle and White Plains have regulations
to permit E-sports
—New model ordinance to come
1
5/21/2019
"Shared Economy" Infrastructure
• Short term rental regulations(Air BNB)in • Sewer capacity continues to be a concern
Irvington —New Rochelle Sewer District under DEC
moratorium
• Greater demand for ride-sharing(Uber, Lyft)
—Inflow and Infiltration(I&I)critical for new sewer
and car-sharing(Zipcar)have lowered parking connections
requirements and impacted building design • Electric Vehicle(EV)charging stations
• Bike-sharing now in White Plains,Yonkers and • Complete streets
New Rochelle —Policy in place for County roads
• Mechanical parking systems
Solar Power Generation Other Issues
• Solar power continues to expand in • Public safety radio tower upgrade project
Westchester • Small cell antenna regulations are beginning
• New regulations in Yorktown, Mount Kisco, to be considered—New Castle
Ossining(Town), Hastings-on-Hudson,North —Has implications for 5G
Salem,New Castle,White Plains • Sea level rise
• Rooftop and parking lot solar arrays becoming • Census 2020
more common
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Town of Mamaroneck
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740 West Boston Post Road,Mamaroneck,NY 10543-3353
OFFICE OF THE TOWN ADMINISTRATOR TEL 914-381-7810
FAX 914-381-7809
saltieri@townofmamaroneckny.org
www.townofmamaroneckny.org
Memorandum
To: Supervisor and Town Board
Re: Review 2019 Capital Project Schedule/
Community Development Block Grant Proposal (CDBG)
Date: May 17, 2019
At the last Town Board work session, an update was provided on the CDBG
program and four potentially eligible projects for funding. Since the last meeting, I
have spoken with the County Planning Department to obtain additional information
on the eligibility of our project proposals. The County believes that the following
projects would be the most competitive:
* Fifth Avenue Streetscape
• Renovations of Town Senior Center
You may recall that we also discussed the potential of developing an affordable
housing project by converting a building to a two-family home. The County is not
sure that a housing project of this type would fit in the CDBG Program but is
exploring for the Town alternative funding sources.
Fifth Avenue Streetscape
During my discussions with the County regarding the Fifth Avenue Streetscape
project, I inquired as to whether the improvements proposed for the intersection of
Madison Avenue and New Jefferson Street would also be eligible. I was advised
that those portions of the project that improve pedestrian safety would be eligible
for CDBG funding. This would include the traffic signal installation, cross walks and
any other component of the project that improves pedestrian safety. The County
has made the connection between the two projects since the streetscape project is
in the low/mod zone and improves safety for those walking from Fifth Avenue to
Madison Avenue.
The 2019 Capital Project Schedule included the traffic signal and pedestrian safety
improvements at the intersection of Madison Avenue and New Jefferson street but
did not include the Fifth Avenue Streetscape. Since the County has made a
connection between the two projects, I am suggesting that we amend the 2019
Capital Project Schedule to include the streetscape project. The total estimated
cost for both projects is $2.3million.
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One of the components of the streetscape project will be to make improvements to
the storm drain system to relieve flooding that occurs at the intersection of Fifth
Avenue and Madison Avenue during heavy rain events. We have discovered that
the New York State Environmental Facilities Corp. (EFC) has a grant program
available for green infrastructure projects. If successful, a grant through this
program would further defray the cost of the streetscape project. Both the County
and the EFC have confirmed that our project can piggyback the CDBG and EFC
grant programs for this project. The Town would look to complete this project in
2020.
Renovations of the Town Senior Center
The 2019 Capital Project Schedule includes $190,000 for upgrades to the Senior
Center. Specifically, the upgrades include the construction of an outdoor deck
($30,000) and interior renovations, primarily to the main meal room ($160,000).
These two projects will be funded by a grant from a trust fund and a transfer of
funds from the Townwide surplus.
We do know however, that additional work is necessary at the Senior Center.
Renovations are needed to the art room, parking lot and portions of the exterior of
the building. The proposal is to submit a second CDBG grant application for the
senior center renovations for funding in 2021. At this time, we are working up an
estimate for this project.
The CDBG grant is due June 28 and the EFC grant July 27. For the CDBG grant a
public hearing is required. The plan would be to set the hearing on June 5 and hold
the hearing June 19. With the consent of the Town Board we would begin the
process of preparing the grant applications.
Stephen V. Altieri
Town Administrator
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OFFICE OF THE TOWN ADMINISTRATOR TEL 914-381-7810
FAX 914-381-7809
saltieri@townofmamaroneckny.org
www.townofmamaroneckny.org
Memorandum
To: Supervisor and Town Board
Re: Reorganization of Town Engineers Office
Date: May 16, 2019
I am proposing to the Town Board the addition of a full time junior engineer or
engineering aide to the Town Engineer's office. When originally hired, the Town
Engineer's primary responsibilities included the management of Town construction
projects, other related capital projects and to serve as a staff liaison to the Planning
Board. With our full plate of capital projects, that task alone requires a significant
amount of time.
The role of the Engineer however, has become broader. The Engineer assists the
Highway Department in the field with the review and design of drainage and
sanitary sewer repairs and improvements. The Engineer now prepares and
administers the annual road resurfacing program. There are also other special
projects that come up regularly which require an engineer. For instance, the Town
Engineer prepared the design and construction drawings for the new outdoor deck
that will be constructed at the Senior Center by the Town Highway Department. The
Town Engineer also now oversees the issuance of all street opening permits.
Considering all of these responsibilities, it would be appropriate to add a staff
position to the office. The new person in this position would provide assistance for
those duties that do not regularly require the expertise of the professional engineer
and to conduct inspections and provide administrative support. There are sufficient
funds in the 2019 Budget for this position as it is not our intention to fill the
Highway Superintendent vacancy. The administration and operation of the Highway
Department has been handled very effectively by the General Foreman with
periodic assistance from the Town Engineer and my office.
There is no formal action required by the Town Board at this time. However, with
your consent the Town would begin a search for a junior engin--rr/engineering aide.
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' Stephen V. Altieri
Town Administrator
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TOWN OF MAMARONECK SUSTAINABILITY COLLABORATIVE
March 15, 2019
TO: The Town of Mamaroneck Board
RE: ToM COLLABORATIVE urges adoption of a TOM RBI Law including 10-cent fee on paper bags
Dear Town of Mamaroneck Board Members, Supervisor and Administrator:
The Town of Mamaroneck Sustainability Collaborative,at our meeting on May 14, 2019, passed a
resolution strongly urging the Town of Mamaroneck to immediately adopt a Re-usable Bag Initiative
(RBI) Law which includes a 10-cent fee for paper bags.
Experience has shown that plastic bag bans without fees on paper or other bags just don't work.
Although New York State's plastic bag ban is a start, it will not deliver the results Mamaroneck needs.
When Chicago and Honolulu tried New York State's approach —just a ban on plastic bags —they
repealed their laws within months. Retailers responded by switching to heavier single-use plastic bags,
and paper bag use skyrocketed. We've come too far to see Mamaroneck make the same mistake.
An RBI Law including a 10-cent fee on paper bags will be fairer and more equitable for ALL ToM
residents than the State's plastic-only law.The RBI Law we advocate will implement the general ban on
plastic bags while including a fee on paper carryout bags which reimburses local shopkeepers for their
costs to provide paper bags.This is a fair and reasonable approach, particularly since many of our local
merchants are also local residents.
The RBI law we advocate is already working locally, regionally, and nationwide. Nine NYS municipalities
have already passed combination plastic bag ban-paper bag fee legislation.Two large and diverse cities
in Connecticut–Stamford and Norwalk–have already done the same. National centers such as Boston,
Chicago, Seattle and Washington DC have combination plastic bag ban-paper bag fee laws. And two
states–California and Hawaii–are already ahead of NYS in state-wide plastic bag ban-paper bag fee
laws. It is time for Mamaroneck to take its place in leading this effort.
The law advocated by the ToM Collaborative is based on proven successes nationwide. In San Jose,
reusable bag use increased from 4%to 62%after passage of a similar law! In New Castle in Westchester
County, plastic bag use decreased by more than 80%,and reusable bag use increased. In Mamaroneck,
imagine how much cleaner our streets,trees, parks,and waterways will be when we successfully cut our
plastic bag use combined with a paper bag fee which will drive adoption of re-usable bags.
Thank you,
Mitch Green, Chairman
Town of Mamaroneck Sustainability Collaborative
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740 West Boston Post Road,Mamaroneck,NY 10543-3353
OFFICE OF THE TOWN ADMINISTRATOR TEL 914-381-7810
FAX 914-381-7809
saltieri@townofmamaroneckny.org
www.townofmamaroneckny.org
Memorandum
To: Supervisor and Town Board
Town Traffic Committee
Re: Share the Road Program
Date: May 17, 2019
One of the initiatives of the Sustainability Collaborative has been developing a more
inviting environment for residents to use bicycles. You may be aware the Village of
Larchmont has installed bicycle lanes on Larchmont Avenue and several other
streets. At this point, I wanted to update the Town Board on the latest iteration of
a bike lane alternative.
In the Town the discussion regarding bicycle lanes has focused on the following
streets:
• Palmer Avenue
• Murray Avenue
• North Chatsworth Avenue
• Rockingstone Avenue
• Forest Avenue
• Rockland Avenue
These streets were identified as primary roadways where the level of vehicular
traffic warrants some form of marking or designation to invite more cyclists. Also
the markings make motorists aware that they are to share the road with the
cyclists. With respect to Palmer Avenue and Murray Avenue, the Town would need
to work with the County of Westchester to obtain their approval for pavement
markings.
Rather than establish full bicycle lanes, some communities are using what are called
share the road markings (sharrows) as an alternative. Attached is a marking that
is used in Brookline, MA and in some other communities. The marking shows a
sharrow with dotted lines on either side to create a sort of shared lane
environment. In reviewing this alternative, it would not be our intention to paint
these markings in the middle of the vehicle lane. Instead the markings would be
closer to the curb line. The markings would be painted every 200 to 250 feet on
the street. The Traffic Committee agenda has been amended 2r Monday, May 20
for their comments on the proposal.
Stephen V. Altieri
Town Administrator
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Page 1 of 11
National Association of City
(https://nactop0rtatb0h1 Officials
(https:Ilnacto.orgl)
Urban Bikeway Design Guide GUIDE NAVIGATION
(https://nacto.org/publication/urban-bikeway-
design-guide/)
PURCHASE GUIDE(HTTP://ISLANDPRESS.ORG/BOOK/URBAN-BIKEWAY-DESIGN-GUIDE-SECOND-EDITION)
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Shared Lane Markings
https://nacto.org/publication/urban-bikeway-design-guide/bikeway-signing-marking/share... 5/21/2019
Page 2 of 11
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Brookline,MA
Shared Lane Markings-Brookline,MA
(https://nacto.org/wp-content/uploads/gallery/2012_sharedlanemarkings/brookline.jpg)
Description
Shared Lane Markings (SLMs), or "sharrows," are road markings used to indicate a shared
lane environment for bicycles and automobiles.Among other benefits shared lane
markings reinforce the legitimacy of bicycle traffic on the street, recommend proper
bicyclist positioning, and may be configured to offer directional and wayfinding
guidance. The shared lane marking is a pavement marking with a variety of uses to
support a complete bikeway network; it is not a facility type and should not be
considered a substitute for bike lanes, cycle tracks, or other separation treatments
where these types of facilities are otherwise warranted or space permits. The MUTCD
outlines guidance for shared lane markings in section 9C.07.
Click on the images below to view 3D concepts of shared lane markings. The configurations
shown are based on Portland, OR,and San Francisco, CA,examples.
https://nacto.org/publication/urban-bikeway-design-guide/bikeway-signing-marking/share... 5/21/2019
Page 3 of 11
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Treatment details can be accessed below under design guidance.
Shared Lane Marking Benefits
• Encourages bicyclists to position themselves safely in lanes too narrow for a
motor vehicle and a bicycle to comfortably travel side by side within the same
traffic lane. Read More+
• Alerts motor vehicle drivers to the potential presence of bicyclists.
• Alerts road users of the lateral position bicyclists are expected to occupy within
the travel lane.
• Indicates a proper path for bicyclists through difficult or potentially hazardous
situations, such as railroad tracks.
• Advertises the presence of bikeway routes to all users.
• Provides a wayfinding element along bike routes.
• Demonstrated to increase the distance between bicyclists and parked cars,
keeping bicyclists out of the "door zone." Read More+
• Encourages safe passing by motorists. Read More+
• Requires no additional street space.
• Reduces the incidence of sidewalk riding. Read More+
https://nacto.org/publication/urban-bikeway-design-guide/bikeway-signing-marking/share... 5/21/2019
Page 4 of 11
• Reduces the incidence of wrong-way bicycling. Read More+
Typical Applications
Shared lane markings should not be considered a substitute for bike lanes,cycle tracks,
or other separation treatments where these types of facilities are otherwise warranted
or space permits. Shared lane markings can be used as a standard element in the
development of bicycle boulevards to identify streets as bikeways and to provide
wayfinding (https://nacto.org/cities-for-cycling/design-guide/integrated-bikeway-
signing-marking/bike-route-way-finding-signage-and-markings-system/) along the route.
Desirable shared lane marking applications:
• To indicate a shared lane situation where the speed differential between
bicyclist and motorist travel speeds is very low, such as:
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boulevards or similar low paired traffic
volume, traffic calmed, with an uphill bike lane. If signals are timed for a
shared streets with a space permits, consider a bicycling travel speed of
designed speed of< 25 wide downhill bike lane. 12 to 15 miles per hour.
mph.
• As a reasonable alternative to a bike lane (https://nacto.org/treatments/bike-
lanes/conventional-bike-lanes/) in limited circumstances:
WMWhere i
" . street
r „ width can - - • l"': P,,,,J, Along
� # i only 9' front-in
. ..y .-. i ,rli angled
accommodate a bicycleparking,
Within single or multi- • • ,r;•
lane in one direction. On lane roundabouts. P ' where a
hills, lanes should be bike lane is undesirable.
provided in the uphill Read More+
direction.
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Page 5 of 11
• To strengthen connections in a bikeway network:
1-0!„, To fill a To transition To
gap in an r ,' bicyclists �'
h.ikaotherwise across traffic
lanes or from
continuous bike path or conventional direct bicyclists
bike lane, generally for a bike lanes or cycle tracks to along circuitous
short distance. a shared lane environment. routes.
• To clarify bicyclist movement and positioning in challenging environments:
To designate
P
To designate ,
IIIFINF4 movement
:, t /\
it, movement •4 v
a n d
and .
3°'` positioning of To assist
I I positioning of
bicycles bicyclists bicyclists in
through intersections through a combined bike taking the lane
(../treatments/intersection-
lane/turn lane in the presence
treatments/intersection- (••/treatments/intersection- of a double turn
treatments/combined-bike- lanes. Double
crossing-markings/). laneturn-lane/). turn lanes are
undesirable for
bicyclists.
IIIn the street
alongside
separated
bikeway
facilities such
as cycle tracks
(../treatments/cycle-tracks/),
to permit continued use of
the street by bicyclists who
prefer to ride in the street.
• Generally, not appropriate on streets that have a speed limit above 35 mph.
Read More+
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Page 6 of 11
Design Guidance
Design
Guidance =: ". ��
t' A 11111
•
tni
O:_ ......,.... • 1■11■1��t = , ',
•..a...... r.i r.1 r\z = 1
®x==== °
(https://nacto.org/wp-
content/uploads/gallery/2012_guidance_images/2012guidance_sharedlanemarkings.jpg)
• Required
• Recommended
• Optional
Required Features
y,..[4,/wt.*,
The Shared Lane Marking in use within the United States is
-
the bike-and-chevron "sharrow," illustrated in MUTCD figure
9C-9.
hkgiok ` Shared Lane Markings shall not be used on shoulders, in
designated bicycle lanes, or to designate bicycle detection at
signalized intersections. (MUTCD 9C.07 03)
r AVM
Maintenance
• Frequent, visible placement of markings is essential.
• Lateral placement is critical to encourage riders to avoid the "door zone."
• The shared lane marking may be placed in the center of the lane between wheel
treads to minimize wear.
https://nacto.org/publication/urban-bikeway-design-guide/bikeway-signing-marking/share... 5/21/2019
Page 7 of 11
Treatment Adoption and Professional Consensus
• Used by at least 76 jurisdictions in 26 States as of 2009, including most NACTO
member cities.
Adapted from the Urban Bikeway Design Guide,published by Island Press.
References
Urban Bikeway Design • Shared Lane • Keyword
Guide Markings
Select city, or le
C-
SEARCH AGAIN
References for Shared Lane Markings:22 found.
Toole Design Group. "Baltimore Bicycle Facility Design Toolkit." Department of Transportation
&Department of Planning,City of Baltimore, Baltimore,MD. (https://nacto.org/wp-
content/uploads/2011/03/Baltimore-Bicycle-Facilities-Toolkit.pdf)
Fehr& Peers."Bicycle Facilities Design Manual Guidelines for the City of Redmond."
Transportation Planning Department,City of Redmond, Redmond,WA. (https://nacto.org/wp-
content/uploads/2012/07/Redmond-BikeFacilitiesDesignManual.pdf)
Parks,Jamie, Paul Ryus,Alison Tanaka,Chris Monsere, Nathan McNeil,Jennifer Dill,&William
Schultheiss. "Bicycle Facility Evaluation:Washington, DC." District Department of Transportation,
District of Columbia,Washington,DC. (https://nacto.org/wp-
content/uploads/2015/04/bicycle_facility_evaluation_ddot.pdf)
Church, Eddie. "Street Smarts Task Force Bicycle Facilities Toolbox."Street Smarts Task Force,
City of Austin,Austin,TX.(https://nacto.org/wp-content/uploads/2011/03/Austin-Street-Smarts-
Task-Force-Bicycle-Facilities-Toolbox-2007.pdf)
RFM Transportation Consultants. "City of Memphis Bicycle Design Manual:Technical
Memorandum on Current City Practices, Peer Cities& Best Practices." Engineering Division,City of
Memphis,Memphis,TN.(https://nacto.org/wp-content/uploads/2011/03/City-of-Memphis-Bicycle-
Desig n-Manual-2008.pdf)
https://nacto.org/publication/urban-bikeway-design-guide/bikewav-sidling-marking/share_.. 501/7019
Page 8 of 11
City of Toronto. "City of Toronto Cycling Study Tracking Report(1999 and 2009)." City of
Toronto,City of Toronto,Toronto,ON.(https://nacto.org/wp-content/uploads/2010/08/City-of-
Toronto-Cycling-Study-Tracking-Report-1999-and-2009.pdf)
Moore, Brian,Olson,Jeff,& Buckland,Lauren. "Columbus Bicentennial Bikeways Plan." Division
of Infrastructure Management,City of Columbus,Columbus,OH.(https://nacto.org/wp-
content/uploads/2012/07/ColumbusBMPFinalApri12008.pdf)
Brady,John,Jeff Loskorn,Alison Mills,Jen Duthie,&Randy Machemehl . "Effects of Shared
Lane Markings on Bicyclist and Motorist Behavior along Multi-Lane Facilities."The Center for
Transportation Research,University of Texas-Austin,Austin,TX.(https://nacto.org/wp-
content/uploads/2011/02/Effects-of-Shared-Lane-Markings-on-Bicyclist-and-Motorist-Behavior-
along-Multi-Lane-Facilities.pdf)
Hunter,William W,Libby Thomas,Raghavan Srinivasan,& Carol A Martell. "Evaluation of Shared
Lane Markings." Highway Safety Research Center,University of North Carolina,Federal Highway
Administration, McLean,VA.(https://nacto.org/wp-content/uploads/2011/01/Evaluation-of-Shared-
Lane-Markings.pdf)
Pein,Wayne,William WHunter,&J Richard Stewart."Evaluation of the Shared-Use Arrow."
Pedestrian/Bicycle Safety Section,Florida Department of Transportation,Tallahassee,FL.
(https://nacto.org/wp-content/uploads/2011/01/Evaluation-of-the-Shared-Use-Arrow.pdf)
Federal Highway Administration. "Manual on Uniform Traffic Control Devices." Federal Highway
Administration,U.S. Department of Transportation,Washington,DC.(https://nacto.org/wp-
content/uploads/2012/06/mutcd2009edition.pdf)
Los Angeles Department of City Planning. "2010 Bicycle Plan Technical Design Handbook."
Department of City Planning,City of Los Angeles,Los Angeles,CA.(https://nacto.org/wp-
content/u ploads/2012/05/LA-CITY-BICYCLE-PLAN-TDH.pdf)
Gresham,Smith and Partners,QK4,&Environment Design Collaborative."Louisville Metro
Complete Streets Manual,Chapter 4: Facility Design." Bike Louisville, Louisville Metro Planning
Commission,Louisville, KY. (https://nacto.org/wp-content/uploads/2011/03/Louisville-Complete-
Streets-Manual-Facility-Design.pdf)
Furth,Peter G, Daniel M Dulaski, Dan Bergenthal,&Shannon Brown. "More Than Sharrows-
Lane-Within-A-Lane Bicycle Priority Treatments in Three US Cities."2011 Transportation Research
Board Annual Meeting conference paper,Transportation Research Board,Washington,DC.
(https://nacto.org/wp-content/uploads/2010/08/More-Than-Sharrows-Lane-Within-A-Lane-Bicycle-
Priority-Treatments-in-Three-US-Cities.pdf)
RPM Transportation Consultants, LLC. "Nashville-Davidson County Strategic Plan for Sidewalks
and Bikeways." Department of Public Works,Metropolitan Government of Nashville and Davidson
County, Nashville,TN.(https://nacto.org/wp-content/uploads/2012/07/Nashville-Davidson-County-
Strategic-Plan-for-Sidewalks-and-Bikeways.html)
https://nacto.org/publication/urban-bikeway-design-guide/bikeway-signing-marking/share... 5/21/2019
Page 9 of 11
Feuer,Wendy,Michael Flynn, Ed Janoff, Margaret Newman, Bruce Schaller,&Andy Wiley
-Schwartz."Street Design Manual." Department of Transportation,City of New York, New York, NY.
(https://nacto.org/wp-content/uploads/2012/06/sdm_lores.pdf)
Aladjem, David, Mike Barnbaum,Carol Borden,Mary Brill,Lea Brooks,Margaret Buss,Tim Cahill,
et al."Best Practices for Bicycle Master Planning and Design."Sacramento Transportation&Air
Quality Collaborative,Sacramento Transportation Authority,Sacramento,CA.(https://nacto.org/wp-
content/uploads/2011/03/Sacramento-Best-Practices-for-Bicycle-Master-Planning-and-Design-
2005.pdf)
Alta Planning + Design. "San Diego Regional Bicycle Plan,Appendix B-Bicycle Design
Guidelines/Best Practices Manual."Transportation Committee,San Diego Association of
Governments,San Diego,CA.(https://nacto.org/wp-content/uploads/2011/03/San-Diego-Bicycle-
Design-Guidelines.pdf)
Birk,Mia,Arif Khan,Ian Moore,& Daniel Lerch. "San Francisco's Shared Lane Pavement
Markings: Improving Bicycle Safety." Department of Parking &Traffic, City&County of San
Francisco,San Francisco,CA.(https://nacto.org/wp-content/uploads/2010/08/San-Franciscos-
Shared-Lane-Pavement-Markings-Improving-Bicycle-Safety.pdf)
Lagerwey, Peter,Jennifer Toole, Robert Schneider,William Schultheiss,& Phil Miller. "Seattle
Bicycle Master Plan." Department of Transportation,City of Seattle,Seattle,WA.
(https://nacto.org/wp-content/uploads/2012/06/BikeMasterPlanCOMPLETE.pdf)
Miller, Rock. "Second Street Sharrows and Green Lane-Progress Report:October 2010."
Department of Public Works,City of Long Beach, Long Beach,CA.(https://nacto.org/wp-
content/uploads/2010/08/Second-Street-Sharrows-a nd-Green-Lane-in-the-City-of-Long-Beach.pdf)
Sallaberry,Mike. "Shared Lane Markings:When and Where to Use Them."San Francisco
Municipal Transportation Agency, Pro Walk/Pro Bike,Seattle,WA.(https://nacto.org/wp-
content/uploads/2010/08/Shared-Lane-Markings-When-and-Where-to-Use-Them.pdf)
About NACTO
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(https://nacto.org/training-and-workshops/)
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(https://nacto.org/conference/designing-cities-2018-10s-angeles/)
Urban Street Design Guide
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3/ ---°1
2
o o Town of Mamaroneck I j
W ,s; m Town Center
n
'FOUNDED I661 • 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 &Town Board
Re: Consideration of 2018 Financial Audit
Date: May 16, 2019
Attached are the following documents in connection with the 2018 Audit:
1. Communication from O'Connor Davies outlining the required communications
and control deficiencies found in the audit.
2. The response from the Comptroller and I to the items identified by the
auditors.
3. The statement of cash receipts, disbursements, and cash balances for the
Town Justice Court.
4. The audit regarding our compliance with respect to financial assistance
provided by the New York State Department of Transportation.
5. The complete volume of the financial statements and supplementary
information for the fiscal year ended 2018.
Alan Kassay from O'Connor Davies will be at the Town Board worksession to review the
documents with the Board and to also make a presentation at the general business meeting.
If the documents are acceptable, the Board would be asked to accept and approve the 2018
audit.
Stephen V. Altieri
Town Administrator
Town of Mamaroneck, New York
Report tothe T
own Board
December 31 2018
Alan Kassa ,
Y Partner
r
I KNOW
May 21 , 2019
GREATER
,....
VALUE
W.
Wa
evpKr
OrCONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
, . , .
up
Agenda
Audit Results — PKF O'Connor Davies Opinion on Financial Statements
Emphasis of Matter — Cumulative Effect of Change in
Accounting Principle
• General Fund — Fund Balance Retrospective
• General Fund - Budget to Actual Summary
• General Fund — Summary
• TOV Fund — Budget to Actual Summary
• TOV Fund — Fund Balance
• Highway Fund — Budget to Actual Summary
• Highway Fund — Fund Balance
• Summary — Closing Points
PIT
OrCONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
i '
op ,
.:
Audit Results
We have completed our audit of the 2018 financial statements of Town of Mamaroneck,
New York in accordance with auditing standards generally accepted in the United States of
America. The objective of our audit was to obtain reasonable assurance about whether
these financial statements are free of material misstatement. As part of the scope of our
work, we reviewed management's accounting estimates and the accounting treatment
afforded to all significant accounting matters.
Audit Scope
Our audit approach was directed at the evaluation of all significant aspects of the
Town's operations to reduce audit risks to an acceptable level. Our primary focus was
not on individual transactions and balances but on the financial statements we are
opining on taken as a whole. We are satisfied that the scope of our audit was
sufficient to enable us to express our opinion on these financial statements.
We have issued an unmodified (or clean) opinion relating to the Town of Mamaroneck,
New York as of December 31 , 2018 and for the year then ended.
CPIT
O'CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
General Fund Fund Balance Retrospective
Town of Mamaroneck
Fund Balance Retrospective
General Fund
Increase
(Decrease)
2018 vs 2017 2018 2017 2016 2015
Nonspendable
Prepaid expenditures $ (107,127) $ 232,605 $ 339,732 $ 213,450 $ 206,496
Restricted:
Future Capital Projects - 125,000 125,000 125,000 -
Assigned:
Purchases on order (8,721) 19,199 27,920 33,954 24,177
subsequent year's expenditures 188,275 t 1,125,000 * 936,725 * 854,022 * 565,000 *
179,554 1,144,199 964,645 887,976 589,177
Unassigned (1,622,347) 6,308,132 ** 7,930,479 ** 7,065,612 6,829,420
Total Fund Balances $ (1,549,920) $ 7,809,936 $ 9,359,856 $ 8,292,038 $ 7,625,093
* From Unassigned Fund Balance, Increased by $560,000 over 3 years.
** Represents 49.73% of 2019 Appropriations, 65.56% of 2018 Appropriations, respectively
r+V PKF
O'CONNOR
4 DAVIES
ACCOUNTANTS AND ADVISORS
s`
el •
.._
General Fund Budget to Actual Summary
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Total Revenues $ 10,997,495 $ 10,997,495 $ 10,878,671 $ (118,824)
Total Expenditures 10,844,431 10,917,278 10,818,008 99,270
Excess of Revenues
Over Expenditures 153,064 80,217 60,663 (19,554)
Total Other Financing Sources (Uses) (1,117,709) (1,650,787) (1,610,583) 40,204
Net Change in Fund Balance (964,645) (1,570,570) (1,549,920) 20,650
Fund Balance
Beginning of Year 964,645 1,570,570 9,359,856 7,789,286
End of Year $ - - $ - $ 7,809,936 $ 7,809,936
GPO"
t7CONNOR
DAVIES,
ACCOUNTANTS AND ADVISORS
. r e
General Fund — Summary
General Fund Revenues Variance with
Budget Final Budget
Original Final Actual (Negative)
Real property taxes $ 3,971,080 $ 3,971,080 $ 3,890,068 $ (81,012) 1
Other Tax Items 607,000 607,000 559,548 (47,452) 2
Departmental income 3,606,000 3,606,000 3,771,843 165,843 3
State aid 2,063,725 2,063,725 1,829,363 (234,362) 4
Other financing sources (uses) 162,000 190,148 215,038 24,890 5
$ 10,409,805 $ 10,437,953 $ 10,265,860 $ (172,093)
These 5 categories accounts for 93% of the Revenues Budget
1 - Real property taxes - very agggressive collection efforts in 2017, negative variance due to allowance calculation.
2 - Interest and penalties on real property taxes - down from the prior year, better collections in 2018.
3 - Departmental income - recreations and pool charges, overall up $113,000.
4 -State aid - mostly mortgage tax, down $145,000
5 - Other financing sources (uses) - Sale of 2 properties, $1.3 million in 2017.
PKP
O'CONNOR
c3 DAVIES
ACCOUNTANTS AND ADVISORS
ip GREATER
VALUE > .
e,'y
General Fund - Summary
Budget Final Budget
Original Final Actual (Negative)
General government support $ 4,259,764 $ 4,287,963 $ 4,405,442 $ (117,479) 1
Economic Opportunity and Development 551,600 561,600 496,867 64,733 2
Culture and recreation 2,721,347 2,743,233 2,635,809 107,424
Employee benefits 2,258,300 2,258,300 2,292,204 (33,904) 3
Transfers out 1,279,709 1,840,935 1,825,621 15,314
$ 11,070,720 $ 11,692,031 $ 11,655,943 $ 36,088
These 3 categories account for 91% of the Expenditure Budget.
1 - Down from prior year, negative variance from Judgements and Claims ($58,512) and Personnel ($51,468)
2 - Programs for the aging
3 - Negative variance from State Retirement ($21,109), Social Security (&14,000)
CPKF
O'CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
IIGREATER -
VALUE _
TOV Fund- Budget to Actual Summary
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Total Revenues $ 12,311,360 $ 12,311,360 $ 12,891,457 $ 580,097 1
Total Expenditures 12,434,634 12,434,634 12,073,491 361,143 2
Excess of Revenues
Over Expenditures (123,274) (123,274) 817,966 941,240
Total Other Financing Sources (Uses) (234,667) (390,615) (399,438) (8,823)
Net Change in Fund Balance (357,941) (513,889) 418,528 932,417
Fund Balance
Beginning of Year 357,941 513,889 4,611,799 4,097,910
End of Year $ - $ - $ 5,030,327 $ 5,030,327
1 - Licenses and permits - accounts for 61% of total positive varince.
2 - Employee benefits - accounts for 54% of total positive variance.
�.J 0 PKF
O'CONNOR
8 DAVIES
ACCOUNTANTS AND Af1VISO4c
KNOW
GREATER
VALUE
FundTOV - Balance ,..,,,,
Increase
(Decrease)
2018 vs 2017 2018 2017 2016 2015
Nonspendable
Prepaid expenditures $ (226,490) $ 428,302 $ 654,792 $ 388,973 $ 206,496
Assigned:
Purchases on order 18,710 26,651 7,941 25,809 24,177
subsequent year's expenditures 50,000 400,000 * 350,000 * 288,990 * 565,000
68,710 426,651 357,941 314,799 589,177
Assigned - Major Funds 576,308 4,175,374 ** 3,599,066 3,460,157 6,829,420
Total Fund Balances $ 418,528 $ 5,030,327 $ 4,611,799 $ 4,163,929 $ 7,625,093
* From Assigned - Major Funds (Unassigned) Fund Balance
** Assigned (Unassigned) Fund Balance, represents approximately 32% of 2019 appropriations
(IVPKF
‘`•J O'CONNOR
DAVIESpV15oR5
GREATER
VALUE
•
y -w
Hi ha Fund Budget to Actual
g
Summary
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Total Revenues $ 5,568,169 $ 5,568,169 $ 5,537,645 $ (30,524) 1
Total Expenditures 4,694,414 4,696,774 4,658,577 38,197 2
Excess of Revenues
Over Expenditures 873,755 871,395 879,068 7,673
Total Other Financing Sources (Uses) (978,420) (1,155,418) (1,093,241) 62,177 3
Net Change in Fund Balance (104,665) (284,023) (214,173) 69,850
Fund Balance
Beginning of Year 104,665 284,023 1,049,148 765,125
End of Year $ - $ - $ 834,975 $ 834,975
1 - Intergovernmental charges -Vehicle fuel/maintenance, ($97,091)
State aid - CHIPs program, $33,826
2 -Transportation - $30,517, Employee Benefits - $7,680
3 - Transfers out- ($1,237,763), Transfers in and Insurance Recoveries - $144,522. - - k •
� PKF
OtONNOR
10 DAVIES
ACCOUNTANTS AND ADVISORS
IIKNOW
GREATER
VALUE
HighwayFund - Fund Balance
Increase
(Decrease)
2017 vs 2016 2018 2017
Nonspendable
Prepaid expenditures $ (334,566) $ 138,441 $ 473,007
Assigned:
Purchases on order (7,545) 32,120 39,665
subsequent year's expenditures (65,000) - 65,000
(72,545) 32,120 104,665
Assigned - Major Funds 192,938 664,414 * 471,476
Total Fund Balances $ (214,173) $ 834,975 $ 1,049,148
* Assigned (Unassigned) Fund Balance, increased by $193,000, mostly due to decrease in prepaid expenditures
($334,566), Encumbrances ($72,545), overall fund balance decreased by ($214,173).
Represents approximately 12% of 2019 appropriations.
%E' PKF
O'CONNOR
11 DAVIES
ACCOUNTANTS AND ADVISORS
71w
Summary - ClosingPoints
UNMODIFIED OPINON
DID NOT IDENTIFY DEFICIENCIES IN INTERNAL CONTROL
DEEMED TO BE MATERIAL WEAKNESSES
Property Tax Collections are strong due to continuing collection efforts.
New GASB Pronouncements:
GASB Statement No. 75 OPEB Implemented in 2018
Emphasis of Matter-Cumulative Effect of
Change in Accounting Principle - ($54,458,738)
GASB Statement No. 84 - Fiduciary Activities 2019
GASB Statement No. 87 - Leases 2020
PK
OrCFONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
11, KNOW
GREATER Contact Informatior
VALUE
665 Fifth Avenue 500 Mamaroneck Avenue
New York, NY 10022 Harrison, NY 10528
T: 212.286.2600 T: 914.381.8900
www.pkfod.com
20 Commerce Drive 300 Tice Boulevard
Suite 301 Suite 315
Alan Kassay, Partner Cranford, NJ 07016 Woodcliff Lake, NJ 07677
akassa kfod.com T: 908.272.6200 T: 201.712.9800
y@p
293 Eisenhower Pkwy 3001 Summer Street
Suite 170 5th Floor East
Livingston, NJ 07039 Stamford, CT 06905
T: 973.535.2880 T: 203.323.2400
32 Fostertown Rd 100 Great Meadow Road
Newburgh, NY 12550 Wethersfield, CT 06109
T: 845.565.5400 T: 860.257.1870
2 Bethesda Metro Center 40 Westminster Street
Suite 420 Suite 600
" Bethesda, MD 20814 Providence, RI 02903
T: 301.652.3464 T: 401.621.6200
��►PKF
C CONNOR
13 DAVIES
ACCOUNTANTS AND ADVISORS
v.1/ - 7
( PKF
O'CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 1891
Town of Mamaroneck, New York
Report to Those Charged with Governance
December 31 , 2018
April 26, 2019
Prepared by
Alan Kassay, CPA
Partner
KNOW akassav@pkfod.com
GREATER
VALUE
Y"[4
.1
is
no PKF
OrCONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 1891
April 26, 2019
The Honorable Supervisor and
Members of the Town Board
Town of Mamaroneck, New York
740 West Boston Post Road
Mamaroneck, New York 10543
We have audited the financial statements of Town of Mamaroneck, New York as of and for the year
ended December 31, 2018 and have issued our report thereon dated April 26, 2019. Professional
standards require us to communicate with you regarding audit matters that are, in our professional
judgment, significant and relevant to those charged with governance ("TCWG") in overseeing the
financial reporting process. This communication is intended to provide you with these required
communications as well as other findings and information regarding our audit.
We are pleased to be of service to you and the Town of Mamaroneck, New York and appreciate the
opportunity to present our audit findings to you. We are also pleased to discuss other matters which
may be of interest to you and to answer any questions you may have.
This information is intended solely for the information and use of TCWG and management of the Town
of Mamaroneck, New York and is not intended to be and should not be used by anyone other than these
specified parties.
Very truly yours,
Pe-d2'C� rnn bavz is LLP
PKF O'Connor Davies, LLP
2
PKF
O'CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 1891
Contents
Status of the Audit 4
Required Communications and Other Matters 5
Internal Control Over Financial Reporting 10
On the Horizon 14
Appendices
1 - Corrected and Uncorrected Misstatements
2 — Management Representation Letter
3 —About PKF O'Connor Davies, LLP
3
PKF
aCONNOF
DAVIES
ACCOUNTANTS AND ADVISOR.
ESTABLISHED IN 1891
Status of the Audit
Audit of Financial Statements
• Audit fieldwork is complete.
• The financial statements have been drafted and reviewed by management.
• We have issued an unmodified report on the financial statements.
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PKF
O'CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 1891
Required Communications and Other Matters
Required Item Comments
Auditor's responsibility We have communicated such information in our engagement letter to
under professional you dated January 22, 2018. Generally, these responsibilities
standards and planned include:
scope and timing of the
audit • Forming and expressing an opinion on the financial
statements.
• Obtaining reasonable assurance that the financial statements
are free of material misstatements, whether caused by error or
fraud.
• Accumulating and communicating uncorrected misstatements
to Those Charged with Governance ("TCWG").
• Maintaining professional skepticism.
• Communicating audit related matters that are, in our
professional judgment, significant to TCWG.
Supplementary information Our responsibility for the supplementary information accompanying
accompanying the financial i the financial statements is to evaluate the presentation of the
statements supplementary information in relation to the financial statements as a
whole and to report on whether the supplementary information is fairly
stated, in all material respects, in relation to the financial statements
as a whole.
With respect to such supplementary information, we made certain
inquiries of members of management and evaluated the form, content
and methods of preparing the information to determine that the
information complies with US GAAP, the method of preparing it has
not changed from the prior period and the information is appropriate
and complete in relation to our audit of the financial statements. We
compared and reconciled the supplementary information to the
underlying accounting records used to prepare the financial
statements or to the financial statements themselves.
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DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 1891
Other information in Our responsibility as auditors for other information in documents
documents containing containing the audited financial statements does not extend beyond
audited financial statements the financial information identified in thedaudit repor tanrt, and such we renot
tnot
required to perform any procedures
information is properly stated.
Our responsibilities under In connection with our audit
u iitowens ofpews regul med a tssof the
ctntians
ty's
the Yellow Book compliance with certain pro
grants. However, the objective of our tests was not to provide an
opinion on compliance with such provisions.
Our responsibilities it In accordance with Uniform Guidance, we examined, on a test basis,
under Uniform Guidance evidence ntsdescrribedEntity's
in the"U S Office of Management and Budget
(Federal Single Audit) requirements to each
(OMB) Uniform Guidance Compliance Supplement" applicable
of its major federal programs for the purpose of expressing an opinion
on the Entity's compliance with those requirements. While our audit
! 1 provided a reasonable basis for our opinion, it does not provide a legal
determination on the Entity's compliance with those requirements.
Responsibilities of Management's responsibilities include:
management and TCWG
• The fair presentation of the financial statements, including the
selection of appropriate accounting policies.
• Establishing and maintaining effective internal control.
• Complying with laws, regulations, grants and contracts.
• Providing the auditors with all financial records and related
information and a signed representation letter.
TCWG are responsible for communicating with the auditors and
overseeing the financial reporting process.
Both management and TCWG are responsible for:
• Setting the proper tone at the top.
• Designing and implementing policies and controls to prevent
and detect fraud.
6
PKF
C -
O'CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 1591
Required Item Comments
Qualitative aspects of The significant accounting policies are described in Note 1 to the
accounting practices - financial statements. There have been no initial selections of
Accounting Policies accounting policies and no changes in significant accounting policies
or their application during the reporting period that had a significant
impact on the financial statements.
The accounting policies of the Entity conform to U.S. generally
accepted accounting principles as applicable to state and local
governments. The Entity's reports are based on all applicable GASB
pronouncements.
Qualitative aspects of No matters have come to our attention that would require us to inform
accounting practices — you about the methods used to account for significant unusual
Significant Unusual transactions.
Transactions
Qualitative aspects of Accounting estimates made by management are an integral part of the
accounting practices - financial statements and are based on management's knowledge and
Accounting Estimates and experience about past and current events and assumptions about
Management's Judgment future events. Actual results could differ from those estimates.
{ Certain accounting estimates are particularly sensitive because of
their significance to financial statements and their susceptibility to
change. The most sensitive estimates affecting the financial
statements are:
• Actuarial assumptions related to the Other Post Employment
Benefit Obligations ("OPEB")
• Actuarial assumptions and proportionate share calculations
related to pension obligations
• Asset lives for depreciable capital assets
• Estimates of certain receivable balances and allowances for
uncollectible amounts
• Estimates for certain operating and long-term liabilities
Management believes that the estimates used and assumptions made
are adequate based on the information currently available. We
evaluated the key factors and assumptions used to develop the
estimates in determining that they are reasonable in relation to the
financial statements as a whole.
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PKF
OCCONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 1891
Required Item Comments
I Qualitative aspects of Certain financial statement disclosures involve significant judgment
accounting practices - and are particularly sensitive because of their significance to financial
Financial Statement statement users. The most sensitive disclosure affecting the financial
Disclosures statements are:
• Other post employment benefit obligations payable
• Pension plan information
• Outstanding bonded indebtedness
• Fund balances
The financial statement disclosures are consistent and clear.
Difficulties encountered in We encountered no significant difficulties in dealing with management
performing the audit j relating to the performance of our audit.
Corrected and uncorrected ( Professional standards require us to accumulate all known and likely
misstatements misstatements identified during the audit, other than those that we
believe are trivial, and communicate them to the appropriate level of
I I management. Management has corrected all such misstatements.
J i
In addition, corrected misstatements that were brought to the attention
of management as a result of our audit procedures are also included
in Appendix 1.
Disagreements with For purposes of this communication, a disagreement with
management management is a matter, whether or not resolved to our satisfaction,
concerning financial accounting, reporting, or auditing, which could be
significant to the financial statements or the auditors' report. No such
disagreements arose during the course of the audit.
Management We have requested certain representations from management that are
representations included in the management representation letter (see Appendix 2).
Management's In some cases, management may decide to consult with other
consultations with other accountants about auditing and accounting matters. Management
accountants informed us that, and to our knowledge, there were no such
consultations with other accountants.
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PKF
O'CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 1891
Required Item Comments
{ Auditor independence We affirm that PKF O'Connor Davies, LLP is independent with respect
to the Entity in accordance with relevant professional standards.
Significant issues discussed + We generally discuss with management a variety of matters, including
with management prior to r the application of accounting principles and auditing standards,
retention business conditions affecting the Entity and business plans and
strategies that may affect the risks of material misstatement. None of
the matters discussed and our responses thereto were a condition to
our retention as auditors.
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PKF
O'CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 1891
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered Town of Mamaroneck,
New York(the "Entity") internal control over financial reporting ("internal control") as a basis for designing
audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on
the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the
Entity's internal control. Accordingly, we express no such opinion.
Professional standards require that we communicate to you, in writing, all significant deficiencies and/or
material weaknesses in internal control that we identify in performing our audit. For this purpose,
deficiencies in internal control are categorized as follows:
• A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct, misstatements on a timely basis.
• A material weakness is a deficiency, or combination of deficiencies, in internal control, such that
there is a reasonable possibility that a material misstatement of the entity's financial statements will
not be prevented, or detected and corrected, on a timely basis.
• A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is
less severe than a material weakness, yet important enough to merit attention by those charged with
governance.
Our consideration of internal control was for the limited purpose described in the first paragraph and was
not designed to identify all deficiencies in internal control that might be deficiencies, significant
deficiencies, or material weaknesses and, therefore, there can be no assurance that all such deficiencies
have been identified.
We did not identify any deficiencies in internal control that we consider to be material weaknesses, as
defined above.
However, we share for your consideration on the following pages other observations about the internal
control and operations.
This communication is intended solely for the information and use of management and others charged
with governance and is not intended to be and should not be used by anyone other than these specified
parties. We will be pleased to discuss these communications and comments in further detail at your
convenience, or to assist you in implementing the recommendations.
PI F"d)Vrfthurz.
PKF O'Connor Davies, LLP
Harrison, New York
April 26, 2019
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PKF
CYCONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 7897
Town of Mamaroneck, New York
Control Deficiencies
• Capital Projects Fund
Over-expended and projects with fund deficits
We noted that four projects, (Fire Building Improvements $42,298, Kenilworth Tank $24,504, Water
Infrastructure 18 Paving $91,731, and Rye Lake UV Facility $8,732) have fund deficits for a total of
$(167,265) and five projects have expenditures that exceeded their authorized budgets for a total of
$875,238, Water Capital Improvement $407,398, Parking Lot Town Center $203,659, Computer
Software $39,329, Computer Hardware $33,310 and Fire Building Improvements $167,038.
Recommendation
We recommend that Management review the status of these projects and determine a resolution to
fund these projects to eliminate the deficits.
• Special Purpose Fund
Inactive Accounts
Our audit of the trust accounts indicated that the following trust accounts, Greenway Maintenance
Trust ($7,000), the TOM Hommacks Marsh Trust ($971), the 350th Anniversary Fund ($10,108), the
Beautification Trust ($2,343), the C.E.R.T Trust ($650), and the Bunny Hop/5k Run ($1,250) had no
activity in the current year, with the exception of the accumulation of interest.
Recommendation
We recommend that the trust accounts be analyzed to verify their intended purposes and to
_ determine any future uses of these funds. If deemed appropriate, the Town Board should authorize
these funds to be transferred to the appropriate operating funds.
• Agency Fund
Old Deposits
The Agency Fund is provided to account for assets held by the Town in a custodial capacity, as
agent for individuals, private organizations, other governmental units and/or other Town funds. Our
audit disclosed that there are three deposit accounts with the Town, which have deposits, which are
greater than one year old. The amounts on deposit, which are greater than one year old, are as
follows:
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PKF
OrCONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 1891
Town of Mamaroneck, New York
Control Deficiencies
• Agency Fund (Continued)
Old Deposits (Continued)
2018 2017
Erosion Control Deposits $ 242,678 $ 238,177
Tree Maintenance Bond 11,377 26,265
Street Opening Deposits 18,000 15,600
Recommendation
We recommend that the Town analyze the balances in these accounts so that a determination may
be made as to the proper disposition of the funds. If it is determined that the amounts are no longer
due to depositors, they should be transferred to the appropriate operating fund.
• Cash
While auditing Cash, it was noted that the General Fund account #0019, the Fire District Fund
account#2435, the Sewer District Fund account#7184, the Payroll Account#0964 and the Agency
Fund account#4535, all have outstanding checks greater than one year.
Recommendation
We recommend that these cash accounts be reviewed for the outstanding checks noted.
• Segregation of Duties
Payroll and Salary Modification Access
The individual responsible for processing payroll also has access to add, delete and modify employee
information as well as salary information. In addition, it was noted that management has access to a
"Payroll Audit Report," which identifies any changes made during the pay period within the system
relating to employee information and salary.
Recommendation
There are limitations on obtaining adequate segregation of duties due to the minimal size of the staff.
The most efficient/effective method to ensure there are proper controls would be to have the Payroll
Audit Report reviewed by a member of management not directly involved in the payroll process. The
report should be maintained and the review should be documented within the report. In addition, the
Town is currently in the process of implementing a new payroll system, "LOGICS", and is training
additional staff in the payroll processes, which will correct the above control deficiencies.
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O'CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 1891
Town of Mamaroneck, New York
Control Deficiencies
• Housing of Urban Development Single Audit
Failed Inspections Testing
During our inquiry with the client,we were informed that the initial period when McCright&Associates
("Contractor") started performing inspections on behalf of the Town, there were failed inspections in
which deficiencies were not completed timely.
Recommendation
We noted that the amount of inspections not completed timely in relation to the population as a whole
was deemed insignificant. The Town has corrected this deficiency between McCright &Associates.
The Town should continue to maintain clear lines of communication with this company going forward.
• Joint Venture
The Town and the Village of Larchmont participate in the Larchmont-Mamaroneck Joint Garbage
Disposal Commission ("Commission"). Due to this relationship, it is required that an audited summary
of the financial information for the Commission be presented in the notes to the financial statements
for both the Town and the Village. However, for the year ended December 31, 2018, this information
was not available for inclusion in the Town's financial statements.
Recommendation
We recommend that the audited financial statement information be prepared timely so that the
information be available to be included in the both the Town's and Village's financial statements.
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PKF
OrCONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 11191
On the Horizon
GASB Statement No. 84 —Fiduciary Activities
In January 2017, GASB issued Statement No. 84 "Fiduciary Activities". The objective of this Statement
is to improve guidance regarding the identification of fiduciary activities for accounting and financial
reporting purposes and how those activities should be reported. Previously issued guidance lacked the
necessary clarity to determine when a government had fiduciary responsibility for a certain activity. This
lack of clarity has resulted in a divergence in practice among financial statement preparers and auditors.
GASB Statement No. 84 establishes criteria for identifying fiduciary activities. The focus of the criteria is
on (a) whether a government controls the assets of the fiduciary activity and (b) the beneficiaries with
whom a fiduciary relationship exists. A government is considered in control of the assets if the
government holds the assets or has the ability to direct the use of the assets in a manner that provides
benefits to the specified or intended recipients. The assets also cannot be derived from the government's
own source revenues (or from government-mandated or voluntary non-exchange transactions)and must
also have one or more of the following characteristics related to whom the assets will benefit:
1) Be administered through a trust
2) The government itself is not the beneficiary
3) Dedicated to providing benefits in accordance with the benefit terms
4) Legally protected from the government's creditors for the benefit of individuals and the
government has no administrative or direct financial involvement with the asset
5) For the benefit of individuals and government has no administrative or direct financial
involvement with the assets
An activity meeting the above criteria should be reported in the basic financial statements in one of the
following four fiduciary funds, as applicable:
1) Pension (and other employee benefit) trust funds
2) Investment trust funds
3) Private-purpose trust funds
4) Custodial funds
Custodial funds should report fiduciary activities that are not reported in one of the first three fiduciary
funds noted above. The use of Agency funds has been eliminated with this Statement and replaced
with custodial funds.
Governments with activities meeting the above criteria will present a Statement of Fiduciary Net Position
(i.e., assets, deferred outflows of resources, liabilities, deferred inflows of resources and fiduciary net
position) and a Statement of Changes in Fiduciary Net Position (i.e., additions and deductions) for each
fiduciary fund type. Previous guidance for agency funds only required the presentation of assets and
liabilities, whereas the custodial funds require the same elements as the other fiduciary funds, including
net position.
The provisions of this Statement are effective for fiscal years beginning after December 15, 2018
(i.e., the Town's financial statements for the year ended December 31, 2019) with earlier
application encouraged.
14
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O`CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 1891
GASB Statement No. 87 -Leases
Potentially pervasive changes are coming to lease accounting. Under the provisions of GASB Statement
No. 87, nearly every lease will be considered a capital lease. While local governments and school
districts would most likely be lessees in these kinds of transactions, some might also be involved in
transactions where they are the lessor of these assets.
Under this standard, lessees will now be required to recognize in their entity-wide Statement of Net
Position a lease liability and an intangible right-to-use lease asset when the lease begins. The intangible
asset will be similar to other capital assets by requiring amortization over the life of the lease term, similar
to depreciation of tangible capital assets. Also similar to other capital assets, leases will need to be
assessed for impairment.
Lessors will do the opposite. Lessors will recognize a lease receivable and a deferred inflow of resources
at the start of a lease. The receivable will be reduced and revenue recognized as lease payments are
received each year. The lessor will continue to report the capital asset on its own Statement of Net
Position.
Governments should review this standard early to anticipate what changes might need to be made to
policies, accounting procedures, laws and regulations. The provisions of this Statement are effective
for fiscal years beginning after December 15, 2019 (i.e., the Town's financial statements for the
year ended December 31, 2020)with earlier application encouraged.
Changes to Government Auditing Standards
The U.S. Government Accountability Office has proposed changes to the Government Auditing
Standards. These changes will be the first changes since 2011 and are designed to ensure the
standards continue to meet the needs of the federal, state and local government communities and the
public these bodies serve. The following significant new audit requirement was added to the 2017
exposure draft (proposed new standards):
As part of an audit under Government Auditing Standards, if auditors become aware of waste or abuse
that could be quantitatively or qualitatively material to the financial statements, auditors should perform
additional audit procedures to ascertain the potential effect on the financial statements.
Included in the application guidance are these definitions:
Waste is the act of using or expending resources carelessly, extravagantly, or to no purpose. Waste
involves the taxpayers not receiving reasonable value for money in connection with any government-
funded activities because of an inappropriate act or omission by parties with control over or access to
government resources. Importantly, waste can include activities that do not include abuse and does not
necessarily involve a violation of law. Rather, waste relates primarily to mismanagement, inappropriate
actions, and inadequate oversight.
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O'CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 1891
Abuse is behavior that is deficient or improper when compared with behavior that a prudent person
would consider reasonable and necessary business practice given the facts and circumstances, but
excludes fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements.
Abuse also includes misuse of authority or position for personal financial interests or those of an
immediate or close family member or business associate. Because the determination of abuse is
subjective, auditors are not required to perform procedures to detect abuse in financial audits. Auditors
may discover that abuse is indicative of fraud or noncompliance with provisions of laws, regulations,
contracts, and grant agreements.
The 2018 revision of Government Auditing Standards is effective for financial audits for periods
ending on or after June 30, 2020. Early implementation is not permitted.
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OrCONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 1091
Appendix 1
Corrected Misstatements
Material Adjusting Journal Entries
Account Description Debit Credit
Capital Fund
To record transfer of$27,293 related to project 2017-04 Roads sidewalks and grants to highway fund,Tony
to verify transfer out account number related to project. This was revenue received in 2017.
H.9900.9940 TRANSFER TO HIGHWAY FUND 27,293
H.0000.0630 DUE TO OTHER FUNDS.. 27,293
Highway
To record transfer in from Capital fund project 2017-04
DB.0000.0391 DUE FROM OTHER FUNDS.. 27,293
DB.0000.5040 TRANSFERS FROM CAPITAL.. 27,293
To adjust the designation for subsequent years according to the 2018 Adopted Budget
DB.0000.0909 FUND BALANCE UNRESERVED.. 24,400
DB.0000.0910 FUND BAL-DESIGNATED 24,400
Fire Protection District
To book P&L activity for the Service Award Plan,except the actual contribution expenditure and revenue
SF.0000.0450 SERVICE AWARD INVESTMENT 5,600
SF.9000.9086 SERVICE AWARDS-VOL.. 30,250
SF.0000.2401 INTEREST EARNINGS.. 35,850
To remove Pension Trust Activity
SF.0000.0450 SERVICE AWARD INVESTMENT 65,753
SF.0000.9086 SERVICE AWARDS-VOL.. 65,753
To adjust Reserve for Service Awards
SF.0000.0909 FUND BALANCE UNRESERVED.. 69,353
SF.0000.0851 RESERVE FOR SERVICE AWARDS 69,353
Debt Service
To adjust the subsequent yeards reserve to agree with 2019 Budget
V.0000.0909 FUND BALANCE UNRESERVED.. 911,703
V.0000.0914 ASSIGNED APPROP.FUND BALANCE 911,703
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Nusi aCONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
ESTABLISHED IN 1891
Appendix 2
Management Representation Letter
18
c, ,9, TOWN OF MAMARONECK
° `; z TOWN CENTER
rn
'' 2 740 West Boston Post Road, Mamaroneck,NY 10543-3353
'FOUNDED 7661'
OFFICE OF THE COMPTROLLER Tel:914-381-7850
Fax:914-381-2110
towncomptrol Ier(c�townofmamaroneckny.org
April 26, 2019
PKF O'Connor Davies, LLP
500 Mamaroneck Avenue Suite 301
Harrison, New York 10528
This representation letter is provided in connection with your audit of the financial statement of the Town of
Mamaroneck New York, which comprise the respective financial position of the governmental activities, each
major fund, and the aggregate remaining fund information as of December 31, 2018, and the respective
changes in financial position and, where applicable, cash flows for the year then ended, and the related notes
to the financial statements, for the purpose of expressing opinions as to whether the financial statements are
presented fairly, in all material respects, in accordance with accounting principles generally 'accepted in the
United States of America (U.S. GAAP).
Certain representations in this letter are described as being limited to matters that are material. Items are
considered material, regardless of size, if they involve an omission or misstatement of accounting information
that, in light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying
on the information would be changed or influenced by the omission or misstatement. An omission or
misstatement that is monetarily small in amount could be considered material as a result of qualitative factors.
We confirm, to the best of our knowledge and belief, (having made such inquiries as we considered necessary
for the purpose of appropriately informing ourselves) as of the date of this letter, the following;!representations
made to you during your audit.
Our Responsibilities
1) We acknowledge that we have fulfilled our responsibilities for:
a) The preparation and fair presentation of the financial statements in accordance with US GAAP and
include all properly classified funds and other financial information of the primary government and all
component units required by generally accepted accounting principles to be included in the financial
reporting entity.
b) 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
c) The design, implementation, and maintenance of internal control to prevent and detect fraud.
2) We understand that the term "fraud" refers to intentional acts by one or more individuals among
management, those charged with governance, employees, or third parties, involving the use of deception
that results in a misstatement in financial statements. Two types of intentional misstatements are relevant
to your audit—misstatements resulting from fraudulent financial reporting and misstatements resulting from
misappropriation of assets. Fraudulent financial reporting involves intentional misstatements, including
omissions of amounts or disclosures in financial statements to deceive financial statement users.
Misappropriation of assets involves the theft of an entity's assets.
3) We are further responsible for reviewing, accepting and processing the standard, adjusting, or correcting
journal entries that you proposed during the course of your engagement. We confirm that we designated a
suitably qualified individual who understands the nature and impact of the proposed entries to the financial
statements, and we accept responsibility for the proposed entries that we authorized and processed.
4) We acknowledge our responsibility for presenting the combining and individual fund financial statements
and schedules and the schedule of expenditures of federal awards in accordance with US GAAP, and we
believe the combining and individual fund financial statements and schedules and the schedule of
expenditures of federal awards, including its form and content, is fairly presented in accordance with US
GAAP. The methods of measurement and presentation of the combining and individual fund financial
statements and schedules and the schedule of expenditures of federal awards have not changed from
those used in the prior period, and we have disclosed to you any significant assumptions or interpretations
underlying the measurement and presentation of the supplementary information.
Financial Statements
5) The financial statements referred to above are fairly presented in conformity with US GAAP and include all
disclosures necessary for such fair presentation. In that connection, we specifically confirm that:
a) The Town's accounting policies, and the practices and methods followed in applying them, are
appropriate and are as disclosed in the financial statements.
b) There have been no changes during the period audited in the Town's accounting policies and practices.
c) All material transactions have been recorded in the accounting records and are reflected in the financial
statements.
6) Significant assumptions we used in making accounting estimates, including those measu fed at fair value,
are reasonable.
7) The following, where they exist, have been appropriately disclosed to you and accounted for and/or
disclosed in the financial statements in accordance with the requirements of US GAAP:
a) The identity of all related parties and related party relationships and transactions including revenues,
expenditures/expenses, loans, transfers, leasing arrangements, and guarantees and amounts
receivable from or payable to related parties.
b) Guarantees, whether written or oral, under which the Town is contingently liable, if a4
c) The effects of all known actual, possible, pending or threatened litigation, claims, and assessments.
d) The identity of the Town's related parties and all the related party relationships and transactions of
which we are aware.
8) We have evaluated events subsequent to the date of the financial statements through the date of this letter,
and no such events have occurred which would require adjustment or disclosure in the financial statements.
No events, including instances of noncompliance, have occurred subsequent to the balance sheet date and
through the date of this letter that would require adjustment to or disclosure in the aforementioned financial
statements.
9) We are in agreement with the adjusting journal entries you have proposed, and they have been posted to
the Town's accounts.
Information Provided
10)We have provided you with:
a) Access to all information, of which we are aware, that is relevant to the preparation and fair presentation
of the financial statements, such as records, documentation, and other matters.
b) Communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial
reporting practices, if applicable.
c) Additional information that you have requested from us for the purpose of the audit.
d) Unrestricted access to persons within the Town from whom you determined it necessary to obtain audit
evidence.
e) Completeness and availability of all minutes of the meetings of the Town Board or summaries of actions
of recent meetings for which minutes have not yet been prepared.
11)We have disclosed to you the results of our assessment of the risk that the financial statements may be
materially misstated as a result of fraud.
12)There are no deficiencies in the design or operation of internal control over financial reporting that are
reasonably likely to adversely affect the Town's ability to initiate, authorize, record, process, and report
financial data reliably in accordance with US GMP.
13)We have no knowledge of any fraud or suspected fraud that affects the entity and involves:
a) Management,
b) Employees who have significant roles in internal control, or
c) Others where the fraud could have a material effect on the financial statements.
14)We have no knowledge of any allegations of fraud or suspected fraud affecting the Town's financial
statements communicated by employees, former employees, regulators, or others.
15)We have no knowledge of instances of noncompliance or suspected noncompliance with provisions of laws,
regulations, contracts, or grant agreements, or abuse, whose effects should be considerediwhen preparing
financial statements.
Government—specific
16)We have identified to you any previous audits, attestation engagements, and other studies related to the
audit objectives and whether related recommendations have been implemented.
17)The Town has no plans or intentions that may materially affect the carrying value or classification of assets,
liabilities, or equity.
18)We are responsible for compliance with the laws, regulations, and provisions of contracts and grant
agreements applicable to us, including tax or debt limits and debt contracts, and legal and contractual
provisions for reporting specific activities in separate funds.
19)We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of
fraud and noncompliance with provisions of laws and regulations that we believe have a material effect on
the financial statements or other financial data significant to the audit objectives, and any other instances
that warrant the attention of those charged with governance.
20)We have identified and disclosed to you all instances, which have occurred or are likely to have occurred,
of noncompliance with provisions of contracts and grant agreements that we believe havea material effect
on the determination of financial statement amounts or other financial data significant to theaudit objectives.
21)We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of
abuse that could be quantitatively or qualitatively material to the financial statements or other financial data
significant to the audit objectives.
22)There are no violations or possible violations of budget ordinances, laws and regulations (including those
pertaining to adopting, approving, and amending budgets), provisions of contracts and grant agreements,
tax or debt limits, and any related debt covenants whose effects should be considered for disclosure in the
financial statements, or as a basis for recording a loss contingency, or for reporting on noncompliance.
i
23)As part of your audit, you assisted with preparation of the financial statements and related notes and
schedule of expenditures of federal awards. We acknowledge our responsibility as it relates to those
nonaudit services, including that we assume all management responsibilities; oversee the services by
designating an individual, preferably with senior management, who possesses suitable skill:, knowledge, or
experience; evaluate the adequacy and results of the services performed; and accept responsibility for the
results of the services. We have reviewed, approved, and accepted responsibility for lthose financial
statements and related notes and schedule of expenditures of federal awards. We also understand that as
part of your audit, you prepared various adjusting journal entries, both on the fund and entity-wide level,
and acknowledge that we have reviewed and approved those entries and accepted responsibility for them.
24)The Town has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets
nor has any asset been pledged as collateral.
25)The Town has complied with all aspects of contractual agreements that would have a material effect on the
financial statements in the event of noncompliance.
26)We have followed all applicable laws and regulations in adopting, approving, and amending budgets.
27)The financial statements include all component units as well as joint ventures with an equity interest, and
properly disclose all other joint ventures and other related organizations.
28)The financial statements properly classify all funds and activities in accordance with GASB Statement No.
34.
29)All funds that meet the quantitative criteria in GASB Statement Nos. 34 and 37 for presentation as major
are identified and presented as such and all other funds that are presented as major are particularly
important to financial statement users.
30) Components of net position (net investment in capital assets; restricted; and unrestricted) and
classifications of fund balance (nonspendable, restricted, committed, assigned, and unassigned) are
properly classified and, if applicable, approved.
31) Investments and land are properly valued.
32) Receivables recorded in the financial statements represent valid claims against debtors for transactions
arising on or before the balance sheet date and have been reduced to their estimated net realizable value.
33) Provisions for uncollectible receivables have been properly identified and recorded.
34)Expenses have been appropriately classified in or allocated to functions and programs in the statement of
activities, and allocations have been made on a reasonable basis.
35)We agree with the findings of specialists in evaluating the other postemployment benefit obligation and
have adequately considered the qualifications of the specialists in determining the amounts and disclosures
used in the financial statements and underlying accounting records. We did not give or cause any
instructions to be given to the specialists with respect to the values or amounts derived in an attempt to
bias their work, and we are not otherwise aware of any matters that have had an impact on the
independence or objectivity of the specialists.
36)We believe that the actuarial assumptions and methods used to measure pension and OPEB liabilities and
costs for financial accounting purposes are appropriate in the circumstances.
37) Revenues are appropriately classified in the statement of activities within program revenues, general
revenues, contributions to term or permanent endowments, or contributions to permanent fund principal.
38) Interfund, internal, and intra-entity activity and balances have been appropriately classified and reported.
39)Deposits and investment securities are properly classified as to risk and are properly disclosed.
40)Capital assets, including infrastructure and intangible assets, are properly capitalized, reported, and, if
applicable, depreciated.
41)Capital assets have been evaluated for impairment as a result of significant and unexpected decline in
service utility. Impairment loss and insurance recoveries have been properly recorded.
42)We have appropriately disclosed the Town's policy regarding whether to first apply restricted or unrestricted
resources when an expense is incurred for purposes for which both restricted and unrestricted net position
is available and have determined that net position is properly recognized under the policy.
43)We are following our established accounting policy regarding which resources (that is, restricted,
committed, assigned, or unassigned) are considered to be spent first for expenditures for which more than
one resource classification is available. That policy determines the fund balance classifications for financial
reporting purposes.
44)We acknowledge our responsibility for the required supplementary information (RSI). The RSI is measured
and presented within prescribed guidelines and the methods of measurement and presentation have not
changed from those used in the prior period. We have disclosed to you any significant assumptions and
interpretations underlying the measurement and presentation of the RSI.
45)We have disclosed all tax abatement agreements, the total gross amount of taxes abated during the period,
the specific taxes being abated, and whether any commitments other than to reduce taxes were made as
part of any tax abatement agreement as required by GASB statement No. 77.
46)With respect to federal award:
a) We are responsible for understanding and complying with and have complied with the requirements of
Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost
Principles and Audit Requirements for Federal Awards ("Uniform Guidance"), includin requirements
relating to preparation of the schedule of expenditures of federal awards.
b) We acknowledge our responsibility for presenting the schedule of expenditures of federal awards
(SEFA) in accordance with the requirements of the Uniform Guidance, and we believe the SEFA,
including its form and content, is fairly presented in accordance with the Uniform Guidance. The
methods of measurement or presentation of the SEFA have not changed from those used in the prior
period and we have disclosed to you any significant assumptions and interpretations iunderlying 'the
measurement or presentation of the SEFA.
c) We have identified and disclosed to you all of our government programs and related activities subject
to the Uniform Guidance.
d) We are responsible for understanding and complying with, and have complied with, the requirements
of laws, regulations, and the provisions of contracts and grant agreements related to each of our federal
programs and have identified and disclosed to you the requirements of laws, regulations, and the
provisions of contracts and grant agreements that are considered to have a direct andjmaterial effect
on each major program.
e) We are responsible for establishing and maintaining, and have established and maintained, effective
internal control over compliance requirements applicable to federal programs that provides reasonable
assurance that we are managing our federal awards in compliance with laws, regulations, and the
provisions of contracts and grant agreements that could have a material effect on our federal programs.
We believe the internal control system is adequate and is functioning as intended. .
f) We have made available to you all contracts and grant agreements (including amendments, if any) and
any other correspondence with federal agencies or pass-through entities relevant to federal programs
and related activities.
g) We have received no requests from a federal agency to audit one or more specific programs as a major
program.
h) We have complied with the direct and material compliance requirements (except for p oncompliance
disclosed to you), including when applicable, those set forth in the Compliance Supplement, relating to
federal awards and have identified and disclosed to you all amounts questioned and all known
noncompliance with the requirements of federal awards.
i) We have disclosed any communications from grantors and pass-through entities concerning possible
noncompliance with the direct and material compliance requirements, including communications
received from the end of the period covered by the compliance audit to the date of the auditor's report.
j) We have disclosed to you the findings received and related corrective actions taken for previous audits,
attestation engagements, and internal or external monitoring that directly relate to the objectives of the
compliance audit, including findings received and corrective actions taken from the end of the period
covered by the compliance audit to the date of the auditor's report.
k) Amounts claimed or used for matching were determined in accordance with relevant guidelines in the
Uniform Guidance.
I) We have disclosed to you our interpretation of compliance requirements that may have varying
interpretations.
m) We have made available to you all documentation related to compliance with the direct material
compliance requirements, including information related to federal program financial reports and claims
for advances and reimbursements.
n) We have disclosed to you the nature of any subsequent events that provide additional evidence about
conditions that existed at the end of the reporting period affecting noncompliance during the reporting
period.
o) There are no such known instances of noncompliance with direct and material compliance requirements
that occurred subsequent to the period covered by the auditor's report.
p) No changes have been made in internal control over compliance or other factors that might significantly
affect internal control, including any corrective action we have taken regarding significant deficiencies
or material weaknesses in internal control over compliance, subsequent to the date as of which
compliance was audited.
q) Federal program financial reports and claims for advances and reimbursements are supported by the
books and records from which the financial statements have been prepared.
r) The copies of federal program financial reports provided you are true copies of the reports submitted,
or electronically transmitted, to the respective federal agency or pass-through entity, as applicable.
s) We have charged costs to federal awards in accordance with applicable cost principles:
t) We are responsible for and have accurately prepared the summary schedule of prior audit findings to
include all findings required to be included by the Uniform and we have provided you with all information
on the status of the follow-up on prior audit findings by federal awarding agencies and pass-through
entities, including all management decisions.
u) We are responsible for and have accurately prepared the auditee section of the Data Collection Form
as required by the Uniform Guidance.
v) We are responsible for preparing and implementing a corrective action plan for each audit finding.
Signature. /V n Signature:
Title: Comptroller Title: Town Administrator
(YPKF
O'CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
FIRM OVERVIEW
Founded in 1891,PKF O'Connor Davies has evolved from an
accounting firm to a corps of high-caliber professionals that Industry Recognition
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Since our founding,PKF O'Connor Davies has maintained its commitment to gaining a deep understanding of each
client's operations and financial history in order to help meet their every challenge and objective.We fulfill this
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such as ours can demonstrate...and yet,we still rank among them.Our services include:
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across diverse industries and sectors. GCCONNOR
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ACCOUNTANTS AND ADVISORS
Bethesda,MDI Crantord, NJ I Harrison,NY Livingston, N.l I New York,NY I Newburgh, NY(Fosteto.vn Road
111111 &254 Route 17KI I Providence,RI Stamford,CT I Wethersfield,CT I Woodcliff Lake,NJ
www.pkfod.com
21
tf
9•
Town of Mamaroneck
L' "' Town Center
" 740 West Boston Post Road,Mamaroneck,NY 10543-3353
• FOONOEO 1661-
Office of the Comptroller TEL:914/381-7850
FAX:914/381-7809
towncomptroller@townofmamaroneck.org
May 21, 2019
PKF O'Connor Davies
Mr. Alan Kassay
500 Mamaroneck Ave, Suite 301
Harrison,NY 10528
Re: 2018 Management Letter Response
Dear Mr. Kassay:
The Town of Mamaroneck 2018 Audit conducted by PKF O'Connor Davies, LLP was completed in
April 2019 and the findings presented to the Town Board in its meeting of May 21, 2019. The Town
appreciates the work of the audit team that was conducted in a courteous and professional manner.
The recommendations appear to fairly reflect improvements that the Town will strive to implement.
Below please find the Town's formal response to the recommendations.
1. Capital Projects Fund
Over-expended and projects with fund deficits
We noted that four projects, (Fire Building Improvements $42,298, Kenilworth Tank $24,504, Water
Infrastructure 18 Paving$91,731, and Rye Lake UV Facility$8,732)have fund deficits for a total of
$(167,265) and five projects have expenditures that exceeded their authorized budgets for a total of
$875,238, Water Capital Improvement$407,398, Parking Lot Town Center$203,659, Computer
Software$39,329, Computer Hardware$33,310 and Fire Building Improvements $167,038.
Recommendation
We recommend that Management review the status of these projects and determine a resolution to
fund these projects to eliminate the deficits.
Town Response
Management agrees with this recommendation. The Town Board has adopted bond resolutions for
the four projects with a negative fund balance that will be issued in 2019. The Town Board has
adopted budget amendments for the five projects where expenditures have exceeded the budget.
The Town will be more proactive in monitoring the capital project budgets and recommend budget
amendments as needed. Due to the rising costs of construction, it is the Town's practice to incur
design costs for specs/plans and to issue bids that will determine the funds needed for each project.
Actual costs have been consistently 25-30%higher than estimated. As a result of this practice, the
Town incurs these costs before a bond is issued.
It is permitted for the Town to be reimbursed by bond proceeds for these expenses already incurred.
By using this procedure, the Town ensures that a bond will be issued once for the project, saving
taxpayer funds. In addition, many of the Town's projects are joint projects with other municipalities
and often funding is required to start a project prior to the issuance of a bond.
2. Special Purpose Fund
Inactive Accounts
Our audit of the trust accounts indicated that the following trust accounts, Greenway Maintenance
Trust($7,000),the TOM Hommacks Marsh Trust($971), the 350th Anniversary Fund ($10,108),the
Beautification Trust($2,343), the C.E.R.T Trust($650), and the Bunny Hop/5k Run($1,250)had no
activity in the current year, with the exceptionof the accumulation of interest.
Recommendation
We recommend that the trust accounts be analyzed to verify their intended purposes and to
determine any future uses of these funds. If deemed appropriate, the Town Board should authorize
these funds to be transferred to the appropriate operating funds.
Town Response
Management agrees with this recommendation. Each of the balances in the inactive accounts will be
reviewed and transferred by Town Board authorization as appropriate. We will provide an
explanation of those that should remain in trust.
3. Agency Fund
Old Deposits
The Agency Fund is provided to account for assets held by the Town in a custodial capacity, as
agent for individuals, private organizations, other governmental units and/or other Town funds. Our
audit disclosed that there are three deposit accounts with the Town, which have deposits, which are
greater than one year old. The amounts on deposit, which
2018 2017
Erosion Control Deposits $ 242,678 $ 238,177
Tree Maintenance Bond 11,377 26,265
Street Opening Deposits 18,000 15,600
Recommendation
We recommend that the Town analyze the balances in these accounts so that a determination may be
made as to the proper disposition of the funds. If it is determined that the amounts are no longer due
to depositors, they should be transferred to the appropriate operating fund.
Town Response
Management agrees with this recommendation. Balances will be reviewed and transferred by Town
Board resolution as appropriate.
4. Cash
While auditing Cash, it was noted that the General Fund account#0019, the Fire District Fund
account#2435, the Sewer District Fund account#7184, the Payroll Account#0964 and the Agency
Fund account#4535, all have outstanding checks greater than one year.
Recommendation
We recommend that these cash accounts be reviewed for the outstanding checks noted.
Town Response:
Management agrees with this recommendation. All outstanding checks on bank reconciliations will
be reviewed and resolved by the last quarter of 2019.
5. Segregation of Duties
Payroll and Salary Modification Access
The individual responsible for processing payroll also has access to add, delete and modify
employee information as well as salary information. In addition, it was noted that management has
access to a"Payroll Audit Report,"which identifies any changes made during the pay period within
the system relating to employee information and salary.
Recommendation
There are limitations on obtaining adequate segregation of duties due to the minimal size of the staff.
The most efficient/effective method to ensure there are proper controls would be to have the Payroll
Audit Report reviewed by a member of management not directly involved in the payroll process.
The report should be maintained and the review should be documented within the report. In addition,
the Town is currently in the process of implementing a new payroll system, "LOGICS", and is
training additional staff in the payroll processes, which will correct the above control deficiencies.
Town Response:
Management agrees with this recommendation and payroll roles are currently in review and will be
adjusted to adequately segregate duties as efficiently as possible taking into account the existing
staffing in the Comptroller's office.
6. Housing of Urban Development Single Audit
Failed Inspections Testing
During our inquiry with the client, we were informed that the initial period when McCright&
Associates ("Contractor") started performing inspections on behalf of the Town, there were failed
inspections in which deficiencies were not completed timely.
Recommendation
We noted that the amount of inspections not completed timely in relation to the population as a
whole was deemed insignificant. The Town has corrected this deficiency between McCright&
Associates. The Town should continue to maintain clear lines of communication with this company
going forward.
Town Response:
Management agrees with this recommendation. The Town is currently looking for an alternative
method of conducting our inspections.
7. Joint Venture
The Town and the Village of Larchmont participate in the Larchmont-Mamaroneck Joint Garbage
Disposal Commission("Commission"). Due to this relationship, it is required that an audited
summary of the financial information for the Commission be presented in the notes to the financial
statements for both the Town and the Village. However, for the year ended December 31, 2018, this
information was not available for inclusion in the Town's financial statements.
Recommendation
We recommend that the audited financial statement information be prepared timely so that the
information be available to be included in the both the Town's and Village's financial statements.
Town Response:
Management agrees with this recommendation however the Larchmont-Mamaroneck Joint Garbage
Disposal Commission experienced a management change in the position of secretary treasurer and
• as a result, the audit has been delayed this year.
Town of Mamaroneck, New York
Schedule of State Transportation Assistance Expended
Year Ended December 31 , 2018
OPKr
O'CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
Report on Compliance and Controls over State Transportation Assistance
Expended Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards
The Honorable Supervisor and Town Board of
of the Town of Mamaroneck, New York
Compliance
We have audited the compliance of the Town of Mamaroneck, New York ("Town") with the types of
compliance requirements described in Part 43 of the New York State Codification of Rules and
Regulations ("NYCRR") that are applicable to the state transportation assistance program tested for the
year ended December 31, 2018. The program tested is identified in the summary of audit results section
of the accompanying schedule of findings and questioned costs. Compliance with the requirements of
laws, regulations, contracts and grants applicable to the program tested is the responsibility of the
Town's management. Our responsibility is to express an opinion on the Town's compliance based on
our audit.
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; and Part 43 of the NYCRR. Those
standards and Part 43 of the NYCRR require that we plan and perform the audit to obtain reasonable
assurance about whether non-compliance with the types of compliance requirements referred to above,
that could have a direct and material effect on the state transportation assistance program tested, has
occurred. An audit includes examining, on a test basis, evidence about the Town's compliance with
those requirements and performing such other procedures as we considered necessary in the
circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does
not provide a legal determination of the Town's compliance with those requirements.
In our opinion, the Town complied in all material respects with the requirements referred to above that
are applicable to the state transportation assistance program tested for the year ended December 31,
2018.
Internal Control Over Compliance
The management of the Town is responsible for establishing and maintaining effective internal control
over compliance with the requirements of laws, regulations, contracts, and grants applicable to the state
transportation assistance program. In planning and performing our audit, we considered the Town's
internal control over compliance with requirements that could have a direct and material effect on the
state transportation assistance program tested in order to determine our auditing procedures for the
purpose of expressing our opinion on compliance, and to test and report on the internal control over
compliance in accordance with Part 43 of the NYCRR but not for the purpose of expressing an opinion
on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on
the Town's internal control over compliance.
PKF O'CONNOR DAVIES,LLP
500 Mamaroneck Avenue,Harrison,NY 10528 I Tel:914.381.8900 1 Fax:914.381.8910 I www.pkfod.com
PKF O'Connor Davies,LLP is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability for the actions
or inactions on the part of any other individual member firm or firms.
A control deficiency in internal control over compliance exists when the design or operation of a control
over compliance does not allow management or employees, in the normal course of performing their
assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance
requirements of a state transportation program on a timely basis. A material weakness in internal control
over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such
that there is a reasonable possibility that a material noncompliance with a type of compliance
requirement of a state transportation program will not be prevented, or detected and corrected on a
timely basis.
Our consideration of the internal control over compliance was for the limited purpose described in the
first paragraph of this report and was not designed to identify all deficiencies in internal control over
compliance that might be deficiencies, significant deficiencies or material weaknesses. We did not
identify any deficiencies in internal control over compliance that we consider to be material weaknesses,
as defined above. However, material weaknesses may exist that have not been identified.
Schedule of State Transportation Assistance Expended
We have audited the financial statements of the Town as of December 31, 2018 and for the year then
ended, and have issued our report thereon dated April 26, 2019. Our audit was performed for the
purpose of forming an opinion on Town's financial statements taken as a whole. The accompanying
schedule of state transportation assistance expended is presented for purposes of additional analysis as
required by Part 43 of the NYCRR, and is not a required part of the basic financial statements. Such
information has been subjected to the auditing procedures applied in the audit of the basic financial
statements and, in our opinion, is fairly stated, in all material respects, in relation to the financial
statements taken as a whole.
This report is intended solely for the information and use of the Town's management and the New York
State Department of Transportation. However, this report is a matter of public record and its distribution
is not limited.
PAF&'C'- �, /-u°
PKF O'Connor Davies, LLP
Harrison, New York
April 26, 2019
2
Town of Mamaroneck, New York
Schedule of State Transportation Assistance Expended
Year Ended December 31, 2018
Contract Reference
Program Title Number Number Expenditures
Non-Federal Programs:
Consolidated Local Streets
and Highway Improvement Program (CHIPS)
Capital Component Various N/A $ 83,726
PAVE - NY Program Various N/A 19,111
Snow and Ice Control D010708 N/A 15,989
Total State Transportation Assistance Expended $ 118,826
See notes to schedule of state transportation assistance expended.
3
Town of Mamaroneck, New York
Note to Schedule of State Transportation Assistance Expended
Year Ended December 31, 2018
Note 1 - Schedule of State Transportation Assistance Expended
A. General
The accompanying Schedule of State Transportation Assistance Expended of the Town of
Mamaroneck, New York presents the activity of all financial assistance programs provided by the
New York State Department of Transportation.
B. Basis of Accounting
The accompanying Schedule of State Transportation Assistance Expended is presented using
the modified accrual basis of accounting.
C. Matching Costs
Matching costs, i.e. the Town of Mamaroneck, New York's share of certain program costs, are not
included in the reported expenditures.
4
Town of Mamaroneck, New York
Schedule of Findings and Questioned Costs
for State Transportation Assistance Expended
Year Ended December 31, 2018
Summary of Audit Results:
Type of auditors' report issued on
compliance for program tested: Unmodified
Internal control over State Transportation
Assistance expended:
• Material weakness(es) identified? Yes ' No
• Significant deficiency(ies) identified? Yes I None reported
Identification of State Transportation Assistance Program Tested:
Grant No. Program
SFY 18-19 Consolidated Local Streets and Highway Improvement
Program (CHIPS) Capital Component
Compliance Findings and Questioned Costs:
Current Year
None noted.
Prior Year
None noted.
Summary of Audit Findings: None noted.
5
Town of Mamaroneck, New York
Town Justice Court
Statement of Cash Receipts,
Cash Disbursements and Cash Balances
Year Ended December 31 , 2018
PKF
O'CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
Independent Auditors' Report
To the Honorable Town Supervisor and Members of the
Town Board of the Town of Mamaroneck, New York
Report on Financial Statements
We have audited the accompanying statement of cash receipts, cash disbursements and cash balances
of the Town Justice Court of the Town of Mamaroneck, New York, as of and for the year ended
December 31, 2018, and the related note to financial statement.
Management's Responsibility for the Financial Statement
Management is responsible for the preparation and fair presentation of this financial statement in
accordance with the basis of accounting described in Note 1; this includes determining that the cash
basis of accounting is an acceptable basis for the preparation of the financial statements in the
circumstances. Management is also responsible for the design, implementation and maintenance of
internal control relevant to the preparation and fair presentation of financial statements that are free from
material misstatement, whether due to fraud or error.
Auditors'Responsibility
Our responsibility is to express an opinion on this financial statement based on our audit. We conducted
our audit in accordance with auditing standards generally accepted in the United States of America.
Those standards require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statement is free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the financial statement. The procedures selected depend on the auditors' judgment, including the
assessment of the risks of material misstatement of the financial statement, whether due to fraud or
error. In making those risk assessments, the auditor considers internal control relevant to the entity's
preparation and fair presentation of the financial statement 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. Accordingly, we express no such opinion. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluating the overall presentation of the
financial statement.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinion.
PKF O'CONNOR DAVIES, LLP
500 Mamaroneck Avenue, Harrison, NY 10528 I Tel:914.381.8900 I Fax:914.381.8910 I www.pkfod.com
PKF O'Connor Davies,LLP is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability for
the actions or inactions on the part of any other individual member firm or firms.
Opinion
In our opinion, the financial statement referred to in the first paragraph presents fairly, in all material
respects, the cash receipts, cash disbursements and the cash balances of the Town Justice Court of the
Town of Mamaroneck, New York as of December 31, 2018 and for the year then ended, in accordance
with the cash basis of accounting as described in Note 1.
Basis of Accounting
We draw attention to Note 1 of the financial statement, which describes the basis of accounting. The
financial statement was prepared on the cash basis of accounting, which is a basis of accounting other
than accounting principles generally accepted in the United States of America. Our opinion is not
modified with respect to that matter.
Restriction on Use
This report is intended solely for the information and use of the Board of Trustees, the Office of Court
Administration and management and is not intended to be and should not be used by anyone other than
these specified parties.
PIT`N iCe7 noz &Leta, LLP
PKF O'Connor Davies, LLP
Harrison, New York
January 30, 2019
2
Town of Mamaroneck, New York
• Town Justice Court
Statement of Cash Receipts, Cash Disbursements
and Cash Balances
Year Ended December 31, 2018
Fines
Combined Justice Justice
Bail Brescia Meister
CASH RECEIPTS
Bail $ 4,787 $ - $ -
Fines, fees and other - 136,392 133,496
Total Cash Receipts 4,787 136,392 133,496
CASH DISBURSEMENTS
Remittances to Town 200 138,837 135,508
Bail refunds and bail applied to fines
and forfeitures 7,267 - -
Total Cash Disbursements 7,467 138,837 135,508
Deficiency of Cash Receipts
Over Cash Disbursements (2,680) (2,445) (2,012)
CASH BALANCES
Beginning of Year 9,460 10,701 10,803
End of Year $ 6,780 $ 8,256 $ 8,791
CASH BALANCES REPRESENTED BY
Amounts due to Town:
December dispositions $ - $ 8,256 $ 8,791
Undisposed cases 6,780 - -
Cash Balances - December 31, 2018 $ 6,780 $ 8,256 $ 8,791
3
• Town of Mamaroneck, New York
Town Justice Court
Note to Financial Statement
December 31, 2018
Note 1 -Summary of Significant Accounting Policies
A. Basis of Accounting
This financial statement was prepared on the basis of cash receipts and cash disbursements in
conformity with the accounting principles prescribed in the New York State Handbook for Town
and Town Justices, which is a comprehensive basis of accounting other than generally accepted
accounting principles. Under this basis of accounting, revenues are recognized when cash is
received and expenditures are recognized when cash is disbursed.
B. Cash and Equivalents, Investments and Risk Disclosures
Cash and Equivalents — Cash and equivalents consist of funds deposited in demand deposit
accounts, time deposit accounts and short-term investments with original maturities of less than
three months from the date of acquisition.
The Town Justice Court's deposits and investment policies follow the Town of Mamaroneck, New
York's policies. The Town's investment policies are governed by state statutes. The Town has
adopted its own written investment policy which provides for the deposit of funds in FDIC insured
commercial banks or trust companies located within the state. The Town is authorized to use
demand deposit accounts, time deposit accounts and certificates of deposit.
Collateral is required for demand deposit accounts, time deposit accounts and certificates of
deposit at 100% of all deposits not covered by Federal deposit insurance. The Town has entered
into custodial agreements with the various banks which hold their deposits. These agreements
authorize the obligations that may be pledged as collateral. Such obligations include, among
other instruments, obligations of the United States and its agencies and obligations of the State
and its municipal and school district subdivisions.
Investments — Permissible investments include obligations of the U.S. Treasury, U.S. Agencies,
repurchase agreements and obligations of New York State and its political subdivisions.,
The Town follows the provisions of GASB Statement No. 72, "Fair Value Measurement and
Application", which defines fair value and establishes a fair value hierarchy organized into three
levels based upon the input assumptions used in pricing assets. Level 1 inputs have the highest
reliability and are related to assets with unadjusted quoted prices in active markets. Level 2 inputs
relate to assets with other than quoted prices in active markets which may include quoted market
data. Level 3 inputs are unobservable inputs and are used to the extent that observable inputs do
not exist.
Risk Disclosure
Interest Rate Risk - Interest rate risk is the risk that the government will incur losses in
fair value caused by changing interest rates. The Town does not have a formal investment
policy that limits investment maturities as a means of managing its exposure to fair value
losses arising from changing interest rates. Generally, the Town does not invest in any
long-term investment obligations.
4
• Town of Mamaroneck, New York
Town Justice Court
Note to Financial Statement (Concluded)
December 31, 2018
Note 1 -Summary of Significant Accounting Policies (Continued)
Custodial Credit Risk - Custodial risk is the risk that in the event of a bank failure, the
Town's deposits may not be returned to it. GASB Statement No. 40 directs that deposits
be disclosed as exposed to custodial credit risk if they are not covered by depository
insurance and the deposits are either uncollateralized, collateralized by securities held by
the pledging financial institution or collateralized by securities held by the pledging
financial institution's trust department but not in the Town's name. The Town's aggregate
bank balances that were not covered by depository insurance were not exposed to
custodial risk at December 31, 2018.
Credit Risk - Credit risk is the risk that an issuer or other counterparty will not fulfill its
specific obligation even without the entity's complete failure. The Town does not have a
formal credit risk policy other than restrictions to obligations allowable under General
Municipal Law of the State of New York.
Concentration of Credit Risk - Concentration of credit risk is the risk attributed to the
magnitude of a government's investments in a single issuer. The Town's investment policy
limits the amount of deposit at each of its banking institutions.
* * * * *
5
Town of Mamaroneck, New York
Financial Statements and
Supplementary Information
Year Ended December 31, 2018
Town of Mamaroneck, New York
Table of Contents
Page No.
Independent Auditors' Report 1
Management's Discussion and Analysis 4
Basic Financial Statements
Government-Wide Financial Statements
Statement of Net Position 15
Statement of Activities 16
Fund Financial Statements
Balance Sheet - Governmental Funds 18
Reconciliation of Governmental Funds Balance Sheet to the Government-
Wide Statement of Net Position 20
Statement of Revenues, Expenditures and Changes in Fund Balances -
Governmental Funds 21
Reconciliation of the Statement of Revenues, Expenditures and Changes
in Fund Balances of Governmental Funds to the Statement of Activities 23
Statement of Revenues, Expenditures and Changes in Fund Balances -
Budget and Actual - General, Town Outside Villages, Highway and
Special Districts Funds 24
Fiduciary Fund
Statement of Assets and Liabilities 27
Notes to the Financial Statements 28
Required Supplementary Information
Service Awards Program
Schedule of Changes in the Town's Total Pension Liability - Last Ten Fiscal Years 64
Other Post Employment Benefits
Schedule of Changes in the Town's Total OPEB Liability and Related Ratios 65
New York State and Local Employees' Retirement System
Schedule of the Town's Proportionate Share of the Net Pension Liability 66
Schedule of Contributions 67
New York State and Local Police and Fire Retirement System
Schedule of the Town's Proportionate Share of the Net Pension Liability 68
Schedule of Contributions 69
Combining and Individual Fund Financial Statements and Schedules
Major Governmental Funds
General Fund
Comparative Balance Sheet 70
Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance -
Budget and Actual 71
Schedule of Revenues and Other Financing Sources Compared to Budget 73
Schedule of Expenditures and Other Financing Uses Compared to Budget 75
Town Outside Villages Fund
Comparative Balance Sheet 78
Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance -
Budget and Actual 79
Town of Mamaroneck, New York
Table of Contents (Concluded)
Page No.
Schedule of Revenues and Other Financing Sources Compared to Budget 81
Schedule of Expenditures and Other Financing Uses Compared to Budget 83
Highway Fund
Comparative Balance Sheet 85
Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance -
Budget and Actual 86
Special Districts Fund
Combining Balance Sheet - Sub-Funds 88
Combining Schedule of Revenues, Expenditures and Change in
Fund Balances - Sub-Funds 90
Section 8 Housing Assistance Fund
Comparative Balance Sheet 92
Comparative Statement of Revenues, Expenditures and Changes in Fund Balance 93
Capital Projects Fund
Comparative Balance Sheet 94
Comparative Statement of Revenues, Expenditures and Changes in Fund Balance 95
Project-Length Schedule 96
Non-Major Governmental Funds
Combining Balance Sheet 98
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 100
Tri-Municipal Cable T.V. Fund
Comparative Balance Sheet 102
Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance -
Budget and Actual 103
Special Purpose Fund
Comparative Balance Sheet 105
Comparative Statement of Revenues, Expenditures and Changes in Fund Balance 106
Debt Service Fund
Comparative Balance Sheet 107
Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance -
Budget and Actual 108
Federal Programs
Report on Internal Control Over Financing Reporting and on Compliance
and Other Matters Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards 110
Report on Compliance for Each Major Federal Program and Report on
Internal Control Over Compliance Required by the Uniform Guidance 112
Schedule of Expenditures of Federal Awards 114
Notes to Schedule of Expenditures of Federal Awards 115
Summary Schedule of Prior Audit Findings 116
Schedule of Findings and Questioned Costs 117
PKF
O'CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
Independent Auditors' Report
The Honorable Supervisor and Town Board of
the Town of Mamaroneck, New York
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the discretely presented
component unit, each major fund and the aggregate remaining fund information of the Town of Mamaroneck, New
York("Town") as of and for the year ended December 31, 2018, and the related notes to the financial statements
which collectively comprise the Town's basic financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance
with accounting principles generally accepted in the United States of America; this includes the design,
implementation and maintenance of internal control relevant to the preparation and fair presentation of financial
statements that are free from material misstatement, whether due to fraud or error.
Auditors'Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our
audit in accordance with auditing standards generally accepted in the United States of America and the
standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States. Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditors'judgment, including the assessment of
the risks of material misstatement of the financial statements, whether due to fraud or error. In making those
risk assessments, the auditor considers internal control relevant to the Town's preparation and fair presentation
of the financial statements in order to design audit procedures that are appropriate in the circumstances, but
not for the purpose of expressing an opinion on the effectiveness of the Town's internal control. Accordingly,
we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used
and the reasonableness of significant accounting estimates made by management, as well as evaluating the
overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective
financial position of the governmental activities, the discretely presented component unit, each major fund and
the aggregate remaining fund information of the Town, as of December 31, 2018, and the respective changes
in financial position and the respective budgetary comparison for the General, Town Outside Villages, Highway
and Special Districts funds for the year then ended in accordance with accounting principles generally accepted
in the United States of America.
PKF O'CONNOR DAVIES, LLP
500 Mamaroneck Avenue, Harrison, NY 10528 I Tel:914.381.8900 I Fax:914.381.8910 I www.pkfod.com
PKF O'Connor Davies,LLP is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability
for the actions or inactions on the part of any other individual member firm or firms.
Emphasis of Matter
We draw attention to Note 2C and Note 3F in the notes to financial statements which disclose the effects of the
Town's adoption of the provisions of Governmental Accounting Standards Board ("GASB") Statement No. 75,
"Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions". Our opinion is not
modified with respect to this matter.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that Management's Discussion
and Analysis and the schedules included under Required Supplementary Information in the accompanying table
of contents be presented to supplement the basic financial statements. Such information, although not a part
of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers
it to be an essential part of financial reporting for placing the basic financial statements in an appropriate
operational, economic or historical context. We have applied certain limited procedures to the required
supplementary information in accordance with auditing standards generally accepted in the United States of
America, which consisted of inquiries of management about the methods of preparing the information and
comparing the information for consistency with management's responses to our inquiries, the basic financial
statements and other knowledge we obtained during our audit of the basic financial statements. We do not
express an opinion or provide any assurance on the information because the limited procedures do not provide
us with sufficient evidence to express an opinion or provide any assurance.
Supplementary and Other Information
Our audit for the year ended December 31, 2018 was conducted for the purpose of forming opinions on the
financial statements that collectively comprise the Town's basic financial statements. The combining and
individual fund financial statements and schedules and the schedule of expenditures of federal awards as
required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost
Principles and Audit Requirements for Federal Awards, for the year ended December 31, 2018 are presented
for purposes of additional analysis and are not a required part of the basic financial statements.
The combining and individual fund financial statements and schedules and the schedule of expenditures of
federal awards are the responsibility of management and were derived from and relate directly to the underlying
accounting and other records used to prepare the basic financial statements. Such information has been
subjected to the auditing procedures applied in the audit of the basic financial statements for the year ended
December 31, 2018 and certain additional procedures, including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the basic financial statements or to the
basic financial statements themselves, and other additional procedures in accordance with auditing standards
generally accepted in the United States of America. In our opinion,the information is fairly stated, in all material
respects, in relation to the basic financial statements as a whole for the year ended December 31, 2018.
We also previously audited, in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards issued
by the Comptroller General of the United States, the basic financial statements of the Town as of and for the
year ended December 31,2017(not presented herein), and have issued our report thereon dated May 18,2018,
which contained unmodified opinions on the respective financial statements of the governmental activities, the
discretely presented component unit, each major fund and the aggregate remaining fund information. The
combining and individual fund financial statements and schedules for the year ended December 31, 2017 are
presented for purposes of additional analysis and are not a required part of the basic financial statements. Such
information is the responsibility of management and was derived from and relate directly to the underlying
accounting and other records used to prepare the 2017 financial statements. The combining and individual
fund financial statements and schedules have been subjected to the auditing procedures applied in the audit of
the 2017 basic financial statements and certain additional procedures, including comparing and reconciling
such information directly to the underlying accounting and other records used to prepare those financial
statements or to those financial statements themselves, and other additional procedures in accordance with
2
auditing standards generally accepted in the United States of America. In our opinion, the information is fairly
stated in all material respects in relation to the basic financial statements as a whole for the year ended
December 31, 2017.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated April 26, 2019 on our
consideration of the Town's internal control over financial reporting and on our tests of its compliance with certain
provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is
to describe the scope of our testing of internal control over financial reporting and compliance and the results of
that testing,and not to provide an opinion on the effectiveness of the Town's internal control over financial reporting
or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the Town's internal control over financial reporting and compliance.
PIyr 'eY7(AttrL l,&/U4, tha
PKF O'Connor Davies, LLP
Harrison, New York
April 26, 2019
3
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Town of Mamaroneck, New York
Management's Discussion and Analysis (MD&A)
December 31, 2018
Introduction
As management of the Town of Mamaroneck, New York ("Town"), we offer readers of the
Town's financial statements this narrative overview and analysis of the financial activities of the
Town for the fiscal year ended December 31, 2018. It should be read in conjunction with the
basic financial statements, which immediately follow this section, to enhance understanding of
the Town's financial performance.
Financial Highlights
Key financial highlights for fiscal year 2018 are as follows:
❖ As of the close of the current fiscal year, the Town's governmental funds reported
combined ending fund balances of $28,994,507, an increase of $3,675,561 from the
prior year. The increase in fund balance is primarily due to issuance of serial bonds of
$7.2 million in the Town's Capital Projects Fund. These funds have been appropriated
for projects that are in progress or scheduled to begin shortly.
❖ At the end of the current fiscal year, the total fund balance for the Town-wide General
Fund was $7,809,936 or 62% of total General Fund expenditures and other financing
uses for 2018. The total Town-wide General Fund fund balance consists of $232,605
(Nonspendable), $1,144,199 (Assigned), $125,000 (Restricted) and $6,308,132
(Unassigned). Total fund balance for the Town Outside Villages Fund was $5,030,327 or
40% of total fund expenditures and other financing uses for 2018.
❖ Total fund balance for Highway Fund and Special Districts Funds are $834,975 and
$4,452,527, respectively or 14% and 44%, respectively, of total fund expenditures and
other financing uses for 2018.
❖ The Town adopted a formal fund balance policy and surplus recovery plan on March 20,
2013 which prescribes that a minimum of 15% to 25% of the subsequent year's
budgeted appropriations be retained. The percentages at December 31, 2018, in most
cases, are within the range of or exceed the surplus levels that are consistent with the
Town's policy.
❖ On the government-wide financial statements, the liabilities and deferred inflows of
resources of the primary government, which is reported separately from the component
unit (Mamaroneck Housing Authority) for which the Town is financially accountable,
exceeded its assets and deferred outflows of resources at the close of the most recent
fiscal year by $45,241,173. Of this amount, the unrestricted net position, which is
available to meet the ongoing obligations of the Town, is reported as a deficit in the
amount of $69,491,740 due primarily from the required accrual in accordance with the
provisions of GASB Statement No. 75 of the Town's annual Other Post-Employment
Benefits Obligations Payable ("OPEB") of$82,055,445.
4
❖ For the year ended December 31, 2018, the Town implemented the provisions of GASB
Statement No. 75, "Accounting and Financial Reporting for Postemployment Benefits
Other Than Pensions ("OPEB")". This statement addresses accounting and financial
reporting for OPEB by establishing standards for recognizing and measuring liabilities,
deferred outflows/inflows of resources and expenses/expenditures. This statement
identifies the methods and assumptions that are required to be used to project benefit
payments, discount projected benefit payments to their actuarial present value and
attribute that present value to the periods of employee service. This statement
supersedes the provisions of GASB Statement No. 45, "Accounting and Financial
Reporting By Employers for Postemployment Benefits Other Than Pensions". The
primary distinction between the two standards is that since no mechanism exists under
current New York State law for New York municipalities and school districts to pre-fund
these obligations in an irrevocable trust, entities must now report their total OPEB liability
as opposed to the net OPEB liability that has been reported under the prior standard. As
a result, the net position for governmental activities on the government-wide financial
statements reflects a change in accounting principle adjustment of $(54,458,738) to the
opening net position originally reported as of January 1, 2018 of $9,510,305, thereby
restating the opening net position to $(44,948,433).
In addition to the impact of the Town's OPEB obligations, the government-wide financial
statements for the year ended December 31, 2018 are also significantly impacted by the
provisions of GASB Statement No. 68. This pronouncement established accounting and
financial reporting requirements associated with the Town's participation in the cost
sharing multiple employer pension plans administered by the New York State and Local
Employees' Retirement System ("ERS") and the New York State and Local Police and
Fire Retirement System ("PFRS"). Under the new standards, cost-sharing employers are
required to report in their government-wide financial statements a net pension liability
(asset), pension expense and pension-related deferred inflows and outflows of resources
based on their proportionate share of the collective amounts for all of the municipalities
and school districts in the plan. At December 31, 2018, the Town reported in its
Statement of Net Position a liability of $2,245,570 for its proportionate share of the ERS
and PFRS net pension liabilities. More detailed information about the Town's pension
plan reporting in accordance with the provisions of GASB Statement No. 68, including
amounts reported as pension expense and deferred inflows/outflows of resources, is
presented in note 3F in the notes to financial statements.
Overview of Financial Statements
This discussion and analysis is intended to serve as an introduction to the Town's basic
financial statements. The basic financial statements include three components: 1) government-
wide financial statements, 2) fund financial statements and 3) notes to financial statements.
This report also includes other supplementary information as listed in the table of contents.
Government-Wide Financial Statements
The government-wide financial statements are designed to provide the readers with a broad
overview of the Town's finances in a manner similar to a private-sector business. The Town of
Mamaroneck Housing Authority is a legally separate component unit of the primary government
("Town") for which the Town is financially accountable. The financial information for the Town of
Mamaroneck Housing Authority is reported separately ("discretely presented") from the financial
5
information presented for the primary government. The reader may refer to the component unit's
separately issued financial statements for additional information.
The statement of net position presents information on all of the Town's assets and deferred
outflows of resources and liabilities and deferred inflows of resources, with the difference
between the two reported as net position. Over time, increases or decreases in net position may
serve as a useful indicator as to whether the financial position of the Town is improving or
deteriorating.
The statement of activities presents information reflecting how the Town's net position changed
during the most recent fiscal year. All changes in net position are reported as soon as the
underlying event giving rise to the change occurs, regardless of the timing of related cash flows.
Thus, revenues and expenses are reported in this statement for some items that will result in
cash flows in future fiscal periods (for example, uncollected taxes and earned but unused
vacation leave and other postemployment benefit obligations ("OPEB")).
The government-wide financial statements distinguish functions of the Town that are principally
supported by taxes and intergovernmental revenues ("governmental activities"). The
governmental activities of the Town include general government support, public safety, health,
transportation, economic opportunity and development, culture and recreation, home and
community services and interest.
The government-wide financial statements can be found immediately following this discussion
and analysis.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that
have been segregated for specific activities or objectives. Government resources are allocated
to and accounted for in individual funds based upon the purposes for which they are to be spent
and the means by which spending activities are controlled. The Town, like other state and local
governments, uses fund accounting to ensure and demonstrate compliance with finance-related
and legal requirements. All of the funds of the Town can be divided into two categories:
governmental funds and fiduciary funds.
Governmental funds are used to account for essentially the same functions reported as
governmental activities in the government-wide financial statements. However, unlike the
government-wide financial statements, governmental fund financial statements focus on near-
term inflows and outflows of spendable resources, as well as on balances of spendable
resources available at the end of the fiscal year. Such information may be useful in evaluating a
government's near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial
statements, it is useful to compare the information presented for governmental funds with similar
information presented for governmental activities in the government-wide financial statements.
By doing so, readers may better understand the long-term impact of the government's near-term
financing decisions. Both the governmental fund balance sheet and the governmental fund
statement of revenues, expenditures, and changes in fund balances provide a reconciliation to
facilitate this comparison between governmental funds and governmental activities.
6
The Town maintains fourteen individual governmental funds. Information is presented
separately in the governmental funds balance sheet and in the governmental funds statement of
revenues, expenditures, and changes in fund balances for the General Fund, Town Outside
Villages Fund, Highway Fund, Special Districts Fund (Water, Sewer, Street Lighting, Refuse
and Garbage, Ambulance and Fire Protection Districts), Section 8 Housing Assistance Fund
and Capital Projects Fund, which are considered to be major funds. Data for the other three
non-major governmental funds (Tri-Municipal Cable T.V., Special Purpose and Debt Service
Funds) are combined into a single aggregated presentation. Individual fund data for each of
these non-major governmental funds is provided in the form of combining statements elsewhere
in this report.
The Town adopts an annual appropriation budget for its General Fund, Town Outside Villages
Fund, Highway Fund, and Special Districts Fund, which are major funds. A budgetary
comparison statement has been provided for these funds within the basic financial statements
to demonstrate compliance with the respective budgets. Annual budgets are also adopted for
the Tri-Municipal Cable T.V. Fund and the Debt Service Fund which are non-major funds.
Fiduciary funds are used to account for resources held for the benefit of parties outside the
government. Fiduciary funds are not reflected in the government-wide financial statements
because the resources of those funds are not available to support the Town's programs.
Resources are held in the Agency Fund by the Town purely in a custodial capacity. The activity
in the Agency Fund is limited to the receipt, temporary investment, and remittance of resources
to the appropriate individuals, organizations or governments.
The financial statements for the governmental and fiduciary funds can be found in the basic
financial statements section of this report.
Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data
provided in the government-wide and fund financial statements. The notes to the financial
statements are located following the basic financial statements section of this report.
7
Government-wide Financial Analysis
As noted earlier, net position may serve over time as a useful indicator of the Town's financial
position. In the case of the Town, liabilities and deferred inflows of resources exceeded assets
and deferred outflows of resources by ($45,241,173) at the close of the current fiscal year.
Net Position
December 31,
2018 2017
Current Assets $ 89,930,159 $ 100,723,263
Capital Assets,Net 50,505,540 47,725,754
Total Assets 140,435,699 148,449,017
Deferred Outflows of Resources 7,302,509 6,156,185
Current Liabilities 60,348,615 57,310,951
Long-Term Liabilities 122,476,486 69,054,829
Total Liabilities 182,825,101 126,365,780
Deferred Inflows of Resources 10,154,280 18,729,117
NET POSITION
Net investment in Capital Assets 21,534,691 20,552,890
Restricted Net Assets 2,715,876 6,268,501
Unrestricted Net Assets (69,491,740) (17,311,086)
Total Net Position $ (45,241,173) $ 9,510,305
NET POSITION DISTRIBUTION
December 31,2018 Net investment
in Capital Assets
48%
<� r
Restricted Net
Fn Assets
gr '' ' '.' 6%
Unrestricted Net
Assets
-154%
8
Net investment in capital assets, less any outstanding debt used to acquire those assets of
$21,534,691, accounts for 48% of the total net position. The Town uses these assets to provide
services to citizens. Consequently, these assets cannot be used for future spending. Although
the Town's investment in its capital assets is reported net of related debt, it should be noted that
the resources needed to repay this debt must be provided from other sources, since capital
assets cannot be used to liquidate these liabilities.
Approximately 6% of the Town's net position is restricted for various purposes (future capital
projects, debt service, Section 8 housing assistance and trusts). The restricted net position of
$2,715,876 represents resources that are subject to external restrictions on how they may be
used. The restrictions are as follows:
Restricted Net Assets
December 31,
2018 2017
Future Capital Projects $ 125,000 $ 125,000
Debt Service 1,853,539 871,666
Special Districts:
Water - 2,455,291
Sewer - 259,224
Refuse & Garbage - 109,153
Street Lighting - 11,178
Section 8 Housing Authority 476,629 472,180
Tri-Municipal Cable TV - 1,714,438
Trusts 260,708 250,371
Total Restricted Assets $ 2,715,876 $ 6,268,501
The remaining balance of net position, representing unrestricted net assets of ($69,491,740) is
reported as a deficit as a result of having long-term commitments including compensated
absences and other post employment benefit obligations that are greater than currently
available resources. Payments of these liabilities will be budgeted in the year that actual
payment will be made.
9
Change in Net Position
December 31,
Primary Government 2018 2017
REVENUES
Program Revenues
Charges for Services $ 9,512,249 $ 8,473,399
Operating Grants & Contributions 7,156,846 7,481,928
Capital Gains and Contributions 493,565 349,551
General Revenues
Real Property Taxes 25,729,260 25,233,805
Other Tax Items 559,548 1,078,925
Non-Property Taxes 1,917,581 1,827,391
Unrestricted Use of Money and Property 88,486 36,289
Sale of Property and Compensation for Loss 18,490 1,348,579
Unrestricted State Aid 1,379,690 1,524,938
Miscellaneous 7,217 3,899
Insurance Recoveries 39,480 145,852
Total Revenues 46,902,412 47,504,556
EXPENSES
Program Expenses
General Government Support 8,416,341 8,558,953
Public Safety 13,909,760 15,075,843
Health 2,210,349 2,341,289
Transportation 5,966,073 6,094,052
Exonomic Opportunity and Development 7,198,352 7,181,791
Culture and Recreation 5,436,815 5,587,787
Home and Community Services 3,422,663 3,646,045
Interest 634,799 766,612
Total Expenses 47,195,152 49,252,372
Change in Net Position (292,740) (1,747,816)
NET POSITION
Beginning, as reported 9,510,305 12,627,820
Cumulative Effect of Change in Accounting Principle (54,458,738) (1,369,699)
Beginning, as restated (44,948,433) 11,258,121
Ending $ (45,241,173) $ 9,510,305
10
Sources of Revenue for FY 2018
Government Activities
Non-Property Unrestricted
Taxes -State Aid
Other Tax Items 4% 3% Program
&Misc Revenues
1% 37%
411/111000.
Real Property_.
Taxes
55%
Expenses for Fiscal Year 2018
Governmental Activities
Home and General
Interest __Government
Community 1%
Services...-.' Support
18%
Culture& _.
Recreation ;
12%
Exonomic
Opportunity and_
Development
15%
_ Pu blic Safety
29%
Transportation
13% Health
5%
Governmental activities decreased the Town's net position by $292,740 for the fiscal year
ended December 31, 2018.
Total revenues for the year ended December 31, 2018, from governmental activities totaled
$46,902,412. Real Property Taxes of $25,729,260 represent the largest revenue source (55%).
Governmental activities expenses of the Town totaled $47,195,152. The largest components of
these expenses are in the areas of Public Safety (29%), General Government Support (18%),
Economic Opportunity and Development (15%), Transportation (13%), Culture and Recreation
(12%) and Home and Community Services (7%).
11
Financial Analysis of the Town's Funds
As noted earlier, the Town uses fund accounting to ensure and demonstrate compliance with
finance-related legal requirements.
Fund Balance Reporting
Nonspendable — consists of assets that are inherently nonspendable in the current period either
because of their form or because they must be maintained intact, including prepaid items,
inventories, long-term portions of loans receivable, financial assets held for resale and principal
of endowments.
Restricted — consists of amounts that are subject to externally enforceable legal purpose
restrictions imposed by creditors, grantors, contributors, or laws and regulations of other
governments; or through constitutional provisions or enabling legislation.
Committed — consists of amounts that are subject to a purpose constraint imposed by a formal
action of the government's highest level of decision-making authority before the end of the fiscal
year, and that require the same level of formal action to remove the constraint.
Assigned — consists of amounts that are subject to a purpose constraint that represents an
intended use established by the government's highest level of decision-making authority, or by
their designated body or official. The purpose of the assignment must be narrower than the
purpose of the General Fund, and in funds other than the General Fund, assigned fund balance
represents the residual amount of fund balance.
Unassigned — represents the residual classification for the government's General Fund, and
could report a surplus or deficit. In funds other than the General Fund, the unassigned
classification should be used only to report a deficit balance resulting from overspending for
specific purposes for which amounts had been restricted, committed, or assigned.
These changes were made to reflect spending constraints on resources, rather than availability
for appropriations and to bring greater clarity and consistency to fund balance reporting. This
pronouncement should result in an improvement in the usefulness of fund balance information.
Governmental Funds
The focus of the Town's governmental funds is to provide information on near-term inflows,
outflows and balances of spendable resources. Such information is useful in assessing the
Town's financing requirements. In particular, unassigned fund balance may serve as a useful
measure of a government's net resources available for spending at the end of the fiscal year.
As of the end of the current fiscal year, the Town's governmental funds reported combined
ending fund balances of$28,994,507, an increase of $3,675,561 compared to last years ending
balance of $25,318,946. The nonspendable fund balance component of $993,531 consists of
amounts representing prepaid expenditures. Prepaid expenditures have been established
primarily to account for a portion of the New York state retirement and general liability insurance
payments made in advance. Fund balance of $10,487,964 is restricted for special purpose
trusts, special revenue funds, capital projects and debt service. The assigned fund balance
classification aggregates $11,204,880, consisting primarily of amounts designated to balance
the fiscal 2019 budget ($1,125,000 in the General Fund, $400,000 in the Town Outside Villages
Fund,$52,500 in the Special Districts Funds, $164,000 in the Debt Service Fund and $300,000
in the Tri-Municipal Cable T.V. Fund) and amounts available to be used at the Town's discretion
12
in funds other than the General Fund ($4,175,374) in the Town Outside Villages Fund, $664,414
in the Highway Fund, $3,003,797 in the Special Districts Funds, and $1,241,825 in the Non-
Major Governmental Tri-Municipal Cable T.V. Fund). The remaining fund balance of $6,308,132
is unassigned and represents the remaining positive fund balance in the General Fund.
The General Fund is the primary operating fund of the Town. At the end of the current fiscal
year, unassigned fund balance of the General Fund was $6,308,132, representing 81% of the
total General Fund balance of $7,809,936. This is a decrease over the prior year, when the
total fund balance was $9,359,856. The decrease was a result of funding one-time capital
projects throughout the year from fund balance. Actual revenues other than Taxes/Penalties,
Fines & Forfeitures, State and Federal aid have exceeded 2018 budget estimates. Program
Revenue and investment earnings revenues generated the largest positive budget variances.
As a result, fund balance drawdown was slightly higher than budgeted. Two useful measures of
liquidity are the percentage of unassigned fund balance to total expenditures and total fund
balance to total expenditures. As a result of the increases in revenues, at the end of the current
fiscal year, the General Fund showed a 62% unassigned fund balance as compared to total
expenditures and other financing uses.
Actual expenditures and other financing uses were approximately $114,584 less than the
amounts estimated to be expended in the 2018 final operating budget. Conservative revenue
and expenditure budgeting along with prudent financial management has resulted in the
conservative use of fund balance as planned. Using fund balances for capital projects reduces
the need for debt that increases future operating expenses.
The Town Outside Villages Fund's total fund balance at the end of the fiscal year was
$5,030,327, an increase of $418,528 from the previous fiscal year. This primarily resulted from
licenses and permit fees and sales tax distribution revenue being approximately $542,000
greater than the conservatively estimated final budget.
The Highway Fund's total fund balance at the end of the current fiscal year was $834,975, a
decrease of $214,173 from the previous year. Approximately $294,000 represents funds
transferred to capital infrastructure projects reducing the need to issue additional debt.
The Special Districts Fund's total fund balance at the end of the current fiscal year was
$4,452,527, a decrease of $736,201 from the previous year. The decrease is primarily the result
of use of the Water District fund balance of approximately $1,357,000 for capital projects
reducing the need to issue debt and Sewer District revenue shortfall of approximately $57,000
compared to the budget. Positive expenditure budget variances in the Ambulance, Sewer,
Garbage and Water Districts attributable to conservative expenditure budget estimates helped
to minimize the decrease in fund balance at fiscal year ended 2018.
The Capital Projects Fund reflects a fund balance of $6,734,041 at the end of the current fiscal
year, an increase of $4,933,281 from the previous year. The Town funded various one-time
capital projects in the amount of $3,383,936 through the use of fund balance and issued new
long term debt of $7,215,500 in the form of serial bonds to fund all currently authorized capital
projects in the 2018 fiscal year.
13
Capital Assets
The Town's investment in capital assets for its governmental activities as of December 31,
2018, amounted to $50,505,540 (net of accumulated depreciation). This investment in capital
assets includes land, buildings and improvements, machinery and equipment, infrastructure and
construction-in-progress.
CAPITAL ASSETS
(Net of Accumulated Depreication)
2018 2017
Land $ 4,031,660 $ 4,031,660
Buildings & Improvements 17,340,561 17,579,884
Machinery& Equipment 4,468,075 4,281,204
Infrastructure 20,255,581 14,708,507
Construction-in-Progress 4,409,663 7,124,499
Total Capital Assets $ 50,505,540 $ 47,725,754
Additional information on the Town's capital assets can be found in Note 3 of this report.
Long-Term Debt & Short-Term Capital Borrowings
At the end of the current fiscal year, the Town had total bonded debt outstanding of
$35,540,500. As required by New York State Law, all bonds issued by the Town are general
obligation bonds, backed by the full faith and credit of the Town.
During the 2018 fiscal year, the Town paid $2,460,000 in principal on outstanding long-term
obligations and issued $7,215,500 in long-term obligations in the form of serial bonds in order to
fund various capital projects.
Additional information on the Town's long-term debt and short-term capital borrowings can be
found in Note 3 of this report.
Requests for Information
This financial report is designed to provide a general overview of the Town's finances for all
those with an interest in the government's finances. Questions concerning any of the
information provided in this report or request for additional financial information should be
addressed to Stephen Altieri - Town Administrator or Tracy Yogman — Town Comptroller, Town
of Mamaroneck, 740 W. Boston Post Road, Mamaroneck, New York 10543.
14
Town of Mamaroneck, New York
Statement of Net Position
December 31, 2018
Component
Unit
Mamaroneck
Governmental Housing
Activities Authority
ASSETS
Cash and equivalents $ 25,804,538 $ 382,563
Investments 14,106,016 180,685
Receivables
Taxes, net 47,340,845 -
Accounts 848,891 -
Due from other governments 697,055 -
State and Federal aid 139,283 -
Rents - 10,292
Interest - 1,147
Prepaid expenses 993,531 -
Restricted assets - 176,356
Capital assets
Not being depreciated 8,441,323 -
Being depreciated, net 42,064,217 3,273,265
Total Assets 140,435,699 4,024,308
DEFERRED OUTFLOWS OF RESOURCES 7,302,509 8,929
LIABILITIES
Accounts payable 1,767,447 2,015
Accrued liabilities 100,990 -
Tenant deposits payable - 63,564
Due to school districts 58,280,743 -
Due to other governments 10 -
Overpayments 400 -
Unearned revenues 19,084 -
Accrued interest payable 179,941 10,249
Non-current liabilities
Due within one year 2,502,802 285,000
Due in more than one year 119,973,684 1,301,556
Total Liabilities 182,825,101 1,662,384
DEFERRED INFLOWS OF RESOURCES 10,154,280 -
NET POSITION
Net investment in capital assets 21,534,691 2,029,454
Restricted for
Future Capital Projects 125,000 -
Debt service 1,853,539 -
Section 8 housing assistance 476,629 -
Trusts 260,708 -
Unrestricted (69,491,740) 341,399
Total Net Position $ (45,241,173) $ 2,370,853
The notes to the financial statements are an integral part of this statement.
15
Town of Mamaroneck, New York
Statement of Activities
Year Ended December 31, 2018
Program Revenues
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions
Governmental activities
General government support $ 8,416,341 $ 2,265,901 $ 27,438 $ 3,873
Public safety 13,909,760 743,219 36,067 9,040
Health 2,210,349 959,115 419,206 -
Transportation 5,966,073 974,900 119,051 445,608
Economic opportunity
and development 7,198,352 - 6,469,956 -
Culture and recreation 5,436,815 2,884,695 5,557 -
Home and community services 3,422,663 1,684,419 79,571 27,909
Interest 634,799 - - 7,135
Total Governmental
Activities $ 47,195,152 $ 9,512,249 $ 7,156,846 $ 493,565
Component unit-
Mamaroneck Housing
Authority $ 885,366 $ 880,027 $ - $ -
General revenues
Real property taxes
Other tax items
Payment in lieu of taxes
Interest and penalties on real property taxes
Utilities gross receipts taxes
Non-property taxes
Non-property tax distribution from County
Unrestricted use of money and property
Sale of property and
compensation for loss
Unrestricted State aid
Miscellaneous
Insurance recoveries
Total General Revenues
Change in Net Position
Net Position - Beginning, as reported
Cumulative Effect of Change in Accounting Principle
Net Position -Beginning, as restated
Net Position - Ending
The notes to the financial statements are an integral part of this statement.
16
Net(Expense) Revenues
and Changes in Net Position
Component
Unit
Mamaroneck
Governmental Housing
Activities Authority
$ (6,119,129) $ -
(13,121,434) -
(832,028) -
(4,426,514) -
(728,396) -
(2,546,563) -
(1,630,764) -
(627,664) -
(30,032,492) -
(5,339)
25,729,260 -
1,350 -
548,061 -
10,137 -
1,917,581 -
88,486 4,933
18,490 -
1,379,690 -
7,217 9,435
39,480 -
29,739,752 14,368
(292,740) 9,029
9,510,305 2,361,824
(54,458,738) -
(44,948,433) 2,361,824
$ (45,241,173) $ 2,370,853
17
Town of Mamaroneck, New York
Balance Sheet
Governmental Funds
December 31, 2018
Town
Outside Special
General Villages Highway Districts
ASSETS
Cash and equivalents $ 9,240,494 $ 4,284,651 $ 796,737 $ 1,751,066
Investments 10,051,536 - - 4,054,480
Taxes receivable, net 47,340,845 - - -
Other receivables
Accounts 355,115 80,285 287 16,183
Due from other governments 104,736 496,877 45,702 49,740
State and Federal aid 16,584 - 118,826 -
Due from other funds 170,779 1,207 65,107 39,642
647,214 578,369 229,922 105,565
Prepaid expenditures 232,605 428,302 138,441 194,183
Total Assets $ 67,512,694 $ 5,291,322 $ 1,165,100 $ 6,105,294
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
Liabilities
Accounts payable $ 234,415 $ 199,061 $ 139,317 $ 65,559
Accrued liabilities 38,147 - 11,450 51,393
Due to school districts 58,280,743 - - -
Due to other funds 372,776 61,934 179,358 1,535,815
Due to other governments 10 - - -
Overpayments 400 - - -
Unearned revenues 9,289 - - -
Total Liabilities 58,935,780 260,995 330,125 1,652,767
Deferred inflows of resources
Deferred tax revenues 766,978 - - -
Total Liabilities and
Deferred Inflows of Resources 59,702,758 260,995 330,125 1,652,767
Fund balances
Nonspendable 232,605 428,302 138,441 194,183
Restricted 125,000 - - 1,202,047
Assigned 1,144,199 4,602,025 696,534 3,056,297
Unassigned 6,308,132 - - -
Total Fund Balances 7,809,936 5,030,327 834,975 4,452,527
Total Liabilities, Deferred Inflows of
Resources and Fund Balances $ 67,512,694 $ 5,291,322 $ 1,165,100 $ 6,105,294
The notes to the financial statements are an integral part of this statement.
18
Section 8 Total
Housing Capital Non-Major Governmental
Assistance Projects Governmental Funds
$ 640,018 $ 6,465,725 $ 2,625,847 $ 25,804,538
- - - 14,106,016
- - - 47,340,845
171,681 225,340 848,891
-
697,055
-
3,873 139,283
2,127,885 804,885 3,209,505
- 2,303,439 1,030,225 4,894,734
-
- 993,531
$ 640,018 $ 8,769,164 $ 3,656,072 $ 93,139,664
$ - $ 1,129,095 $ - $ 1,767,447
- - - 100,990
- - - 58,280,743
163,389 896,233 - 3,209,505
- - - 10
- - - 400
- 9,795 - 19,084
163,389 2,035,123 - 63,378,179
- - - 766,978
163,389 2,035,123 - 64,145,157
- - - 993,531
476,629 6,734,041 1,950,247 10,487,964
- 1,705,825 11,204,880
- - 6,308,132
476,629 6,734,041 3,656,072 28,994,507
$ 640,018 $ 8,769,164 $ 3,656,072 $ 93,139,664
19
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Town of Mamaroneck, New York
Reconciliation of Governmental Funds Balance Sheet to
the Government-Wide Statement of Net Position
December 31, 2018
Fund Balances - Total Governmental Funds $ 28,994,507
Amounts Reported for Governmental Activities in the Statement of Net
Position are Different Because
Capital assets used in governmental activities are not financial
resources and, therefore, are not reported in the funds. 50,505,540
Governmental funds do not report the effect of losses on refunding
bonds and assets or liabilities related to net pension assets (liabilities)
whereas these amounts are deferred and amortized in the
statement of activities.
Deferred amounts on net pension liabilities - retirement system 1,661,988
Deferred amounts on total pension liabilities - length of service awards program 26,028
Deferred amounts on other post employment benefits (4,704,611)
Deferred amounts on refunding bonds 164,824
(2,851,771)
Revenues in the statement of activities that do not provide
current financial resources are not reported as revenues in the funds.
Real property taxes 766,978
Long-term liabilities that are not due and payable in the current
period are not reported in the funds.
Accrued interest payable (179,941)
Bonds payable (36,007,677)
Installment purchase debt payable (29,302)
Compensated absences (530,299)
Net pension liability - retirement system (2,245,570)
Total pension liability - length of service program (1,608,193)
Other post employment benefit obligations payable (82,055,445)
(122,656,427)
Net Position of Governmental Activities $ (45,241,173)
The notes to the financial statements are an integral part of this statement.
20
Town of Mamaroneck,New York
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds is
Year Ended December 31,2018
Town
Outside Special
General Villages Highway Districts
REVENUES
Real property taxes $ 3,890,068 $ 9,822,525 $ 5,002,973 $ 6,828,665
Other tax items 559,548 - - -
Non-property taxes - 1,917,581 - -
Departmental income 3,771,843 218,091 33,816 1,931,831
Intergovernmental charges - - 346,909 122,280
Use of money and property 406,435 - 225 76,412
Licenses and permits 63,871 908,383 - -
Fines and forfeitures 270,033 9,760 - -
Sale of property and
compensation for loss 990 - 26,162 440,330
State aid 1,829,363 - 118,826 -
Federal aid 58,243 - - -
Miscellaneous 28,277 15,117 8,734 5,376
Total Revenues 10,878,671 12,891,457 5,537,645 9,404,894
EXPENDITURES
Current
General government support 4,405,442 568,193 - -
Public safety - 5,877,024 - 2,039,443
Health 419,206 59,100 - 1,172,014
Transportation 118,387 24,648 3,065,907 165,968
Economic opportunity
and development 496,867 - - -
Culture and recreation 2,635,809 1,368,079 - -
Home and community services 450,093 214,299 - 2,203,592
Employee benefits 2,292,204 3,962,148 1,592,670 1,676,476
Debt service
Principal - - - 29,300
Interest - - - 185
Capital outlay - - - -
Total Expenditures 10,818,008 12,073,491 4,658,577 7,286,978
Excess(Deficiency)of Revenues
Over Expenditures 60,663 817,966 879,068 2,117,916
OTHER FINANCING SOURCES(USES)
Bond issued - - - -
Issuance premium - - - -
Sale of property 17,500 - - -
Insurance recoveries - 28,598 10,882 -
Transfers in 197,538 135,365 133,640 59,737
Transfers out (1,825,621) (563,401) (1,237,763) (2,913,854)
Total Other Financing Sources(Uses) (1,610,583) (399,438) (1,093,241) (2,854,117)
Net Change in Fund Balances (1,549,920) 418,528 (214,173) (736,201)
FUND BALANCES
Beginning of Year 9,359,856 4,611,799 1,049,148 5,188,728
End of Year $ 7,809,936 $ 5,030,327 $ 834,975 $ 4,452,527
The notes to the financial statements are an integral part of this statement.
21
Section 8 Total
Housing Capital Non-Major Governmental
Assistance Projects Governmental Funds
$ - $ - $ - $ 25,544,231
- - - 559,548
_ - 1,917,581
- - 1,021,764 6,977,345
- - 469,189
1,308 - 8,628 493,008
- 972,254
- - 279,793
- _ - 467,482
- 8,524 - 1,956,713
6,364,325 38,246 - 6,460,814
22,474 439,660 42,807 562,445
6,388,107 486,430 1,073,199 46,660,403
- 1,079,793 6,053,428
_ - - 7,916,467
- - 1,650,320
-
- 3,374,910
6,383,658 - - 6,880,525
-
- 4,003,888
-
741 2,868,725
- - 9,523,498
- -
2,460,000 2,489,300
-
646,702 646,887
5,253,640 - 5,253,640
1 6,383,658 5,253,640 4,187,236 50,661,588
I4,449 (4,767,210) (3,114,037) (4,001,185)
7,215,500 - 7,215,500
- - 404,266 404,266
- - - 17,500
- - - 39,480
3,383,936 3,911,344 7,821,560
(898,945) (381,976) (7,821,560)
9,700,491 3,933,634 7,676,746
4,449 4,933,281 819,597 3,675,561
472,180 1,800,760 2,836,475 25,318,946
$ 476,629 $ 6,734,041 $ 3,656,072 $ 28,994,507
22
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I
I
Town of Mamaroneck, New York
Reconciliation of the Statement of Revenues,
Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities
Year Ended December 31, 2018
Amounts Reported for Governmental Activities in the Statement of Activities are Different Because
Net Change in Fund Balances - Total Governmental Funds $ 3,675,561
1 Governmental funds report capital outlays as expenditures. However, in the statement
of activities, the cost of those assets is allocated over their estimated useful lives and
reported as depreciation expense.
Capital outlay expenditures 5,140,048
Depreciation expense (2,360,262)
2,779,786
Revenues in the statement of activities that do not provide current financial resources
are not reported as revenues in the funds.
Real property taxes 185,029
Bond and installment purchase debt issued provides current financial resources to
governmental funds, but issuing debt increases long-term liabilities in the statement
of net position. Repayment of long-term debt principal is an expenditure in the
governmental funds, but the repayment reduces long-term liabilities in the statement
of net position.
Bonds issued (7,215,500)
Issuance premium (404,266)
Principal paid on installment purchase debt 29,300
Principal paid on bonds 2,460,000
Amortization of loss on refunding bonds and issuance premium 8,634
(5,121,832)
Some expenses reported in the statement of activities do not require the use of
current financial resources and, therefore, are not reported as expenditures in
governmental funds.
Accrued interest 3,454
Compensated absences (16,929)
Pension liabilities - retirement system (41,120)
Pension liabilities - length of service awards program (95,371)
Other post employment benefit obligations (1,661,318)
(1,811,284)
Change in Net Position of Governmental Activities $ (292,740)
The notes to the financial statements are an integral part of this statement.
23
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 1 -Summary of Significant Accounting Policies (Continued)
Life
Class in Years
Buildings and improvements 20-50
Machinery and equipment 5-20
Infrastructure 30-50
The costs associated with the acquisition or construction of capital assets are shown as capital
outlay expenditures on the governmental fund financial statements. Capital assets are not shown
on the governmental fund balance sheet.
Unearned Revenues - Unearned revenues arise when assets are recognized before revenue
recognition criteria have been satisfied. In government-wide financial statements, unearned revenues
consist of amounts received in advance and/or grants received before the eligibility requirements
have been met.
Unearned revenues in the fund financial statements are those where asset recognition criteria have
been met, but for which revenue recognition criteria have not been met. The Town has reported
unearned revenues of$9,289 for rents received in advance in the General Fund and $9,795 for State
aid received in advance in the Capital Projects Fund. These amounts have been deemed to be
measurable but not "available" pursuant to generally accepted accounting principles.
Deferred Outflows/Inflows of Resources - In addition to assets, the statement of financial position
will sometimes report a separate section for deferred outflows of resources. This separate financial
statement element represents a consumption of net position that applies to a future period and so
will not be recognized as an outflow of resources (expense/expenditure) until then.
In addition to liabilities, the statement of financial position will sometimes report a separate section
for deferred inflows of resources. This separate financial statement element represents an
acquisition of net position that applies to a future period and so will not be recognized as an inflow of
resources (revenue) until that time.
The Town reported deferred inflows of resources of$766,978 for real property taxes not expected to
be collected within the first sixty days of the subsequent fiscal year in the General Fund. These
amounts are deferred and recognized as an inflow of resources in the period that the amount
becomes available.
Deferred outflows and inflows of resources have been reported on the government-wide Statement
of Net Position for the following:
Deferred Deferred
Outflows Inflows
of Resources of Resources
Pension Plans - Employee Retirement System $ 2,645,932 $ 2,287,534
Pension Plans - Police and Fire Retirement System 4,333,693 3,030,103
Defined Benefit- Fire Service Awards Program 158,060 132,032
Deferred Loss on Refunding bonds 164,824 -
Other postemployment benefit obligations - 4,704,611
$ 7,302,509 $ 10,154,280
35
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 1 -Summary of Significant Accounting Policies (Continued)
These amounts are detailed in the discussion of the Town's pension plans in Note 3F.
The Town has reported deferred outflows of resources for a deferred loss on refunding bonds which
results from the difference in the carrying value of the refunded debt and its reacquisition price. This
amount is deferred and amortized over the shorter of the life of the refunded or refunding debt.
The Authority reported deferred outflows of resources of $8,929 for a deferred loss on refunding in
the Statement of Net Position. This amount results from the difference in the carrying value of the
refunded debt and its requisition price. This amount is deferred and amortized over the shorter of the
life of the refunded or refunding debt.
Long-Term Liabilities- In the government-wide financial statements, long-term debt and other long-
term liabilities are reported as liabilities in the Statement of Net Position. Bond premiums and
discounts are deferred and amortized over the life of the bonds. Bonds payable are reported net of
the applicable bond premium or discount. Bond issuance costs are expensed as incurred.
In the fund financial statements, governmental funds recognize bond premiums and discounts, as
well as bond issuance costs, during the current period. The face amount of debt issued is reported
as other financing sources. Premiums received on debt issuances are reported as other financing
sources while discounts on debt issuances are reported as other financing uses. Issuance costs,
whether or not withheld from the actual debt proceeds received, are reported as Capital Projects
Fund expenditures.
Net Pension Liability - The net pension liability represents the Town's proportionate share of the
net pension liability of the New York State and Local Employees' Retirement System. The financial
reporting of these amounts are presented in accordance with the provisions of GASB Statement
No. 68, "Accounting and Financial Reporting for Pensions"and GASB Statement No. 71, "Pension
Transition for Contributions Made Subsequent to the Measurement Date".
Total Pension Liability - Length of Service Awards Program - The financial reporting of these
amounts are presented in accordance with the provisions of GASB Statement No. 73, "Accounting
and Financial Reporting for Pensions and Related Assets That Are Not Within the Scope of GASB
Statement No. 68, and Amendments to Certain Provisions of GASB Statements No. 67 and 68".
Compensated Absences - The various collective bargaining agreements provide for the payment
of accumulated vacation and sick leave upon separation from service. The liability for such
accumulated leave is reflected in the government-wide Statement of Net Position as current and long-
term liabilities. A liability for these amounts is reported in the governmental funds only if the liability
has matured through employee resignation or retirement. The liability for compensated absences
includes salary related payments, where applicable.
Net Position - Net position represents the difference between assets, deferred outflows of
resources, liabilities and deferred inflows of resources. Net position is reported as restricted when
there are limitations imposed on their use either through the enabling legislation adopted by the
Town or through external restrictions imposed by creditors, grantors, or laws or regulations of other
governments. Net position on the Statement of Net Position includes, net investment in capital
assets, restricted for future capital projects, debt service, Section 8 Housing Assistance and trusts.
The balance is classified as unrestricted.
36
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 1 -Summary of Significant Accounting Policies (Continued)
Fund Balances - Generally, fund balance represents the difference between current assets and
deferred outflows of resources and current liabilities and deferred inflows of resources. In the fund
financial statements, governmental funds report fund classifications that comprise a hierarchy
based primarily on the extent to which the Town is bound to honor constraints on the specific
purposes for which amounts in those funds can be spent. Under this standard the fund balance
classifications are as follows:
Nonspendable fund balance includes amounts that cannot be spent because they are either
not in spendable form (inventories, prepaid amounts, long-term receivables, advances) or
they are legally or contractually required to be maintained intact (the corpus of a permanent
fund).
Restricted fund balance is reported when constraints placed on the use of the resources
are imposed by grantors, contributors, laws or regulations of other governments or imposed
by law through enabling legislation. Enabling legislation includes a legally enforceable
requirement that these resources be used only for the specific purposes as provided in the
legislation. This fund balance classification is used to report funds that are restricted for
debt service obligations and for other items contained in the General Municipal Law of the
State of New York.
Committed fund balance is reported for amounts that can only be used for specific purposes
pursuant to formal action of the entity's highest level of decision making authority. The
Town Board is the highest level of decision making authority for the Town that can, by the
adoption of a resolution prior to the end of the fiscal year, commit fund balance. Once
adopted, these funds may only be used for the purpose specified unless the Town Board
removes or changes the purpose by taking the same action that was used to establish the
commitment. This classification includes certain amounts established and approved by the
Town Board.
Assigned fund balance, in the General Fund, represents amounts constrained either by
policies of the Town Board for amounts assigned for balancing the subsequent year's
budget or the Town Supervisor for amounts assigned as encumbrances. Unlike
commitments, assignments generally only exist temporarily, in that additional action does
not normally have to be taken for the removal of an assignment. An assignment cannot
result in a deficit in the unassigned fund balance in the General Fund. Assigned fund
balance in all funds except the General Fund includes all remaining amounts, except for
negative balances, that are not classified as nonspendable and are neither restricted nor
committed.
Unassigned fund balance, in the General Fund, represents amounts not classified as
nonspendable, restricted, committed or assigned. The General Fund is the only fund that
would report a positive amount in unassigned fund balance. For all governmental funds
other than the General Fund, unassigned fund balance would necessarily be negative, since
the fund's liabilities and deferred inflows of resources, together with amounts already
classified as nonspendable, restricted and committed would exceed the fund's assets and
deferred outflows of resources.
In order to calculate the amounts to report as restricted and unrestricted fund balance in the
governmental fund financial statements, a flow assumption must be made about the order
in which the resources are considered to be applied. When both restricted and unrestricted
37
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 1 -Summary of Significant Accounting Policies (Continued)
amounts of fund balance are available for use for expenditures incurred, it is the Town's
policy to use restricted amounts first and then unrestricted amounts as they are needed.
For unrestricted amounts of fund balance, it is the Town's policy to use fund balance in the
following order: committed, assigned and unassigned.
F. Encumbrances
In governmental funds, encumbrance accounting, under which purchase orders, contracts and other
commitments for the expenditure of monies are recorded in order to reserve applicable
appropriations, is generally employed as an extension of formal budgetary integration in the General,
Town Outside Villages, Highway, Special Districts and Tri-Municipal Cable TV funds. Encumbrances
outstanding at year-end are generally reported as assigned fund balance since they do not constitute
expenditures or liabilities.
G. Use of Estimates
The preparation of the financial statements in conformity with generally accepted accounting
principles requires management to make estimates and assumptions that affect the reported
amounts of assets, deferred outflows of resources, liabilities and deferred inflows of resources and
disclosures of contingent assets and liabilities at the date of the financial statements. Estimates also
affect the reported amounts of revenues and expenditures/expenses during the reporting period.
Actual results could differ from those estimates.
H. Subsequent Events Evaluation by Management
Management has evaluated subsequent events for disclosure and/or recognition in the financial
statements through the date that the financial statements were available to be issued, which date
is April 26, 2019.
Note 2 -Stewardship, Compliance and Accountability
A. Budgetary Data
The Town generally follows the procedures enumerated below in establishing the budgetary data
reflected in the financial statements:
a) Prior to October 20th, the head of each administrative unit shall submit to the budget officer an
estimate of revenues and expenditures for such administrative unit for the ensuing year.
b) The budget officer, upon completion of the review of the estimates, shall prepare a tentative
1 budget and file such budget in the office of the Town Clerk on or before October 30th.
c) On or before November 10th, the Town Clerk shall present the tentative budget to the Town
Board.
d) The Town Board shall review the tentative budget and may make such changes, alterations
and revisions as it shall consider advisable and which are consistent with law. Upon completion
of such review, the tentative budget and any modifications as approved by the Town Board
shall become the preliminary budget.
38
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 2 - Stewardship, Compliance and Accountability (Continued) I
e) On or before December 10th, the Town Board shall hold a public hearing on the preliminary
budget.
f) After the public hearing, the Town Board may further change, alter and revise the preliminary
budget subject to provisions of the law.
g) The preliminary budget as submitted or amended shall be adopted by resolution no later than
December 20th.
h) Formal budgetary integration is employed during the year as a management control device for
General, Town Outside Villages, Highway. Special Districts, Tri-Municipal Cable TV and Debt
Service funds.
i) Budgets for General. Town Outside Villages, Highway, Special Districts, Tri-Municipal Cable
TV and Debt Service funds are legally adopted annually on a basis consistent with generally
accepted accounting principles. The Capital Projects Fund is budgeted on a project basis.
Annual budgets are not adopted by the Town Board for the Section 8 Housing Assistance and
Special Purpose funds.
j) The Town Board has established legal control of the budget at the function level of
expenditures. Transfers between appropriation accounts, at the function level, require approval
by the Town Board. Any modifications to appropriations resulting from an increase in revenue
estimates or supplemental reserve appropriations also require a majority vote by the Board.
k) Appropriations in General, Town Outside Villages, Highway, Special Districts, Tri-Municipal
Cable TV and Debt Service funds lapse at the end of the fiscal year, except that outstanding
encumbrances are reappropriated in the succeeding year pursuant to the Uniform System of
Accounts promulgated by the Office of the State Comptroller.
Budgeted amounts are as originally adopted, or as amended by the Town Board.
B. Property Tax Limitation
The Town is not limited as to the maximum amount of real property taxes which may be raised.
However, on June 24, 2011, the Governor signed Chapter 97 of the Laws of 2011 ("Tax Levy
Limitation Law"). This applies to all local governments.
The Tax Levy Limitation Law restricts the amount of real property taxes that may be levied by a Town
in a particular year. The original legislation that established the Tax levy Limitation Law was set to
expire on June 16, 2016. Chapter 20 of the Laws of 2015 extends the Tax Levy Limitation Law
through June 2020.
The following is a brief summary of certain relevant provisions of the Tax Levy Limitation Law. The
summary is not complete and the full text of the Tax Levy Limitation Law should be read in order
to understand the details and implementations thereof.
The Tax Levy Limitation Law imposes a limitation on increases in the real property tax levy, subject
to certain exceptions. The Tax Levy Limitation Law permits the Town to increase its overall real
property tax levy over the tax levy of the prior year by no more than the "Allowable Levy Growth
39
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 2 - Stewardship, Compliance and Accountability (Continued)
Factor," which is the lesser of one and two-one hundredths or the sum of one plus the Inflation
Factor; provided, however that in no case shall the levy growth factor be less than one. The
"Inflation Factor" is the quotient of: (i) the average of the 20 National Consumer Price Indexes
determined by the United States Department of Labor for the twelve-month period ending six
months prior to the start of the coming fiscal year minus the average of the National Consumer
Price Indexes determined by the United States Department of Labor for the twelve-month period
ending six months prior to the start of the prior fiscal year, divided by (ii)the average of the National
Consumer Price Indexes determined by the United States with the result expressed as a decimal
to four places. The Town is required to calculate its tax levy limit for the upcoming year in
accordance with the provision above and provide all relevant information to the New York State
Comptroller prior to adopting its budget. The Tax Levy Limitation Law sets forth certain exclusions
to the real property tax levy limitation of the Town, including exclusions for certain portions of the
expenditures for retirement system contributions and tort judgments payable by the Town. The
Town Board may adopt a budget that exceeds the tax levy limit for the coming fiscal year, only if
the Town Board first enacts, by a vote of at least sixty percent of the total voting power of the Town
Board, a local law to override such limit for such coming fiscal year.
C. Cumulative Effect of Change in Accounting Principle
For the year ended December 31, 2018, the Town implemented GASB Statement No. 75,
"Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions
("OPEB")". This statement addresses accounting and financial reporting for OPEB that is provided
to the employees of state and local governments by establishing standards for recognizing and
measuring liabilities, deferred outflows/inflows of resources and expenses/expenditures. This
statement identifies the methods and assumptions that are required to be used to project benefit
payments, discount projected benefit payments to their actuarial present value and attribute that
present value to the periods of employee service. As a result of adopting these standards, the
district-wide financial statements reflect a cumulative effect for the change in accounting principle
of $(54,458,738).
D. Expenditures in Excess of Budget
The following functional expenditure categories exceed their budgetary authorization by the amounts
indicated:
General Fund
General Government Support
Town Board $ 1,108
Supervisor 5,529
Finance 4,734
Assessor 34,206
40
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 2 - Stewardship, Compliance and Accountability (Continued)
General Government Support (Cont'd)
Town Clerk $ 6,581
Town Attorney 21,540
Personnel 51,468
Engineer 44,873
Elections 3
Town Center 16,108
Central communications 10,171
Municipal association dues 875
Taxes on Town property 5,496
Judgments and claims 58,512
Unallocated insurance 16,023
Metropolitan commuter transportation mobility tax 105
Credit card fees 9,567
Health
Narcotics Guidance Council 4,206
Culture and Recreation
Ice rink 10,268
Employee Benefits
State retirement 21,109
Social security 13,857
Life insurance 181
Hospital and medical insurance 5,531
Town Outside Villages Fund
General Government Support
Unallocated insurance 15,057
Judgments and claims 61,519
Credit card fees 2,042
Home and Community Services
Planning board 708
Employee Benefits
Unemployment benefits 1,524
Special Districts Fund
Public safety 15,743
Transportation 30,067
Tri-Municipal Cable T.V. Fund
General Government Support 97,286
Debt Service Fund
Serial bonds - Principal 105,000
41
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 2 - Stewardship, Compliance and Accountability (Continued)
E. Capital Projects Fund Deficits
Deficits in individual projects arise because of expenditures exceeding current financing on the
projects. These deficits will be eliminated with the subsequent receipt or issuance of authorized
financing.
F. Excess of Actual Expenditures Over Budget—Capital Projects Fund
The following capital projects exceeded their budgetary authorization by the amounts indicated
below:
Water Capital Improvement 2016-12 $ 407,398
Parking Lot Town Center 2016-48 203,659
Computer Software 2017-19 39,329
Computer Hardware 2017-20 33,310
Fire Building Improvements 2017-29 167,038
Note 3 - Detailed Notes on All Funds
A. Taxes Receivable
Taxes receivable at December 31, 2018 consisted of the following:
Town and County taxes- Current $ 260,044
School districts taxes - Current 46,428,421
Tax liens 1,812,593
48,501,058
Allowance for uncollectible amounts (1,160,213)
$ 47,340,845
School districts taxes are offset by liabilities to the school districts, which will be paid no later than
April 5, 2019. Taxes receivable are also partially offset by deferred tax revenues of$766,978 which
represents an estimate of the taxes receivable which will not be collected within the first sixty days of
the subsequent year.
42
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
B. Due From/To Other Funds
The balances reflected as due from/to other funds at December 31, 2018 were as follows:
Due Due
Fund From To
General $ 170,779 $ 372,776
Town Outside Villages 1,207 61,934
Highway 65,107 179,358
Special Districts 39,642 1,535,815
Section 8 Housing Assistance - 163,389
Capital Projects 2,127,885 896,233
Non-Major Governmental 804,885 -
$ 3,209,505 $ 3,209,505
The outstanding balances between funds results mainly from the time lag between the dates that
1) interfund goods and services are provided or reimbursable expenditures occur, 2) transactions
are recorded in the accounting system and 3) payments between funds are made.
C. Capital Assets
Changes in the Town's capital assets are as follows:
Balance Balance
January 1, December 31,
2018 Additions Deletions 2018
Capital Assets, not being depreciated:
Land $ 4,031,660 $ - $ - $ 4,031,660
Construction-in-progress 7,124,499 3,161,592 5,876,428 4,409,663
Total Capital Assets,
not being depreciated $ 11,156,159 $ 3,161,592 $ 5,876,428 $ 8,441,323
Capital Assets, being depreciated:
Buildings and improvements $ 25,007,660 $ 452,230 $ - $ 25,459,890
Machinery and equipment 13,666,618 1,085,237 377,172 14,374,683
Infrastructure 33,961,561 6,317,417 - 40,278,978
Total Capital Assets,
being depreciated 72,635,839 7,854,884 377,172 80,113,551
Less Accumulated Depreciation for:
Buildings and improvements 7,427,776 691,553 - 8,119,329
Machinery and equipment 9,385,414 898,366 377,172 9,906,608
Infrastructure 19,253,054 770,343 - 20,023,397
Total Accumulated
Depreciation 36,066,244 2,360,262 377,172 38,049,334
Total Capital Assets,
being depreciated, net $ 36,569,595 $ 5,494,622 $ - $ 42,064,217
Capital Assets, net $ 47,725,754 $ 8,656,214 $ 5,876,428 $ 50,505,540
43
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
Depreciation expense was charged to the Town's functions and programs as follows:
General Government Support $ 289,987
Public Safety 427,142
Transportation 1,072,139
Economic Opportunity and Development 86,002
Culture and Recreation 288,674
Home and Community Services 196,318
Total Depreciation Expense $ 2,360,262
Capital Assets - Component Unit
Changes in the Housing Authority's capital assets are as follows:
Balance Balance
January 1, December 31,
2018 Additions 2018
Capital Assets, being depreciated:
Buildings and improvements $ 6,704,700 $ - $ 6,704,700
Machinery and equipment 741,480 - 741,480
Total Capital Assets, being depreciated 7,446,180 - 7,446,180
Less Accumulated Depreciation for:
Buildings and improvements 3,392,966 246,689 3,639,655
Machinery and equipment 473,349 59,911 533,260
Total Accumulated
Depreciation 3,866,315 306,600 4,172,915
Total Capital Assets, being depreciated, net $ 3,579,865 $ (306,600) $ 3,273,265
D. Accrued Liabilities
Accrued Liabilities at December 31, 2018 were as follows:
Fund
Special
General Highway Districts Total
Payroll and Employee Benefits $ 38,147 $ 11,450 $ 51,393 $ 100,990
E. Joint Ventures
The Town and the Village of Larchmont ("Village") participate in the Larchmont-Mamaroneck Joint
Garbage Disposal Commission. The purpose of the joint venture is to provide incineration of garbage
and refuse from the Village and the Town Garbage District.
44
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
The following is an audited summary of the financial information included in the financial statements
of the joint venture.
Balance Sheet Date— December 31, 2017*
Total Assets $ 2,349,770
Total Liabilities 4,762,896
Net Position (Deficit) (2,413,126)
Total Revenues 3,682,277
Total Expenditures 4,316,563
Decrease in Net Position (634,286)
*The December 31, 2018 information is not available.
The Town, together with the Village of Mamaroneck and the TownNillage of Harrison, participate in
the Westchester Joint Water Works. The purpose of the joint venture is to acquire, construct, provide,
maintain and operate a water works system.
The following is an audited summary of special purpose financial information included in the financial
statements of the joint venture.
Balance Sheet Date - December 31, 2018
Total Assets $ 15,068,891
Total Liabilities 57,524,990
Net Deficit (42,456,099)
Total Revenues 27,316,318
Total Expenses 27,428,756
Net Decrease in Net Assets (112,438)
The Town, together with the Villages of Mamaroneck and Larchmont, formed the Tri-Municipal
Larchmont-Mamaroneck Cable TV Board of Control. The Board was organized to administer the
franchise agreement with Verizon and UA-Columbia Cablevision of Westchester. The franchise fees
received are used to operate three public cable TV channels, serving the community interests of
Larchmont and Mamaroneck.
The following is an audited summary of financial information included in the financial statements of
the Larchmont-Mamaroneck Community Television joint venture.
Balance Sheet Date - December 31, 2018
Total Assets $ 107,351
Total Liabilities 5,527
Net Assets 101,824
Total Revenues 768,092
Total Expenses 756,602
Net Increase in Net Assets 11,490
45
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
F. Long-Term Liabilities
The following table summarizes changes in the Town's long-term indebtedness for the year ended
December 31, 2018:
Cumulative
Balance Effect of Balance
as Reported Change in as Restated Maturities Balance
January 1, Accounting January 1, New Issues/ and/or December 31, Due within
2018 Principle* 2018 Additions Payments 2018 One Year
Governmental Activities
Bonds Payable $ 30,785,000 $ - $ 30,785,000 $ 7,215,500 $ 2,460,000 $ 35,540,500 $ 2,420,500
Plus
Unamortized premum on bonds 96,753 - 96,753 404,266 33,842 467,177 -
30,881,753 - 30,881,753 7,619,766 2,493,842 36,007,677 2,420,500
Installment Purchase Debt
Payable 58,602 - 58,602 - 29,300 29,302 29,302
Other Non-Current Liabilities
Compensated Absences 513,370 - 513,370 67,929 51,000 530,299 53,000
Net Pension Liability 5,318,690 - 5,318,690 - 3,073,120 2,245,570 -
Total Pension Liability-Length
of service award program 1,642,414 - 1,642,414 - 34,221 1,608,193 -
Other Post Employment
Benefit Obligations Payable 30,640,000 54,458,738 85,098,738 - 3,043,293 82,055,445 -
Total Other Non-Current Liabilities 38,114,474 54,458,738 92,573,212 67,929 6,201,634 86,439,507 53,000
Governmental Activities
Long-Term Liabilities $ 69,054,829 $ 54,458,738 $ 123,513,567 $ 7,687,695 $ 8,724,776 $ 122,476,486 $ 2,502,802
Mamaroneck Housing Authority
Component Unit
Revenue Bonds Payable $ 1,640,000 $ - $ 1,640,000 $ - $ 280,000 $ 1,360,000 $ 285,000
Plus
Unamortized premum on bonds 24,468 - 24,468 - 6,991 17,477 -
1,664,468 - 1,664,468 - 286,991 1,377,477 285,000
Deferred Rent Payable 242,988 - 242,988 - 33,909 209,079 -
Component Unit-
Long-Term Liabilities $ 1,907,456 $ - $ 1,907,456 $ - $ 320,900 $ 1,586,556 $ 285,000
*See Note 2C.
Each governmental fund's liability for compensated absences, net pension liability, total pension
liability and other post employment benefit obligations payable are liquidated by the respective fund.
Governmental liabilities for bonds are liquidated by the Debt Service Fund, which is funded by the
General, Town Outside Villages, Highway and Special Districts funds. Governmental liabilities for
installment purchase debt are liquidated by the Special Districts Fund -Ambulance District.
46
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
Bonds Payable
Bonds payable at December 31, 2018 are comprised of the following individual issues:
Amount
Outstanding
Original at
Year of Issue Final Interest December 31,
Purpose Issue Amount Maturity Rates 2018
Fire District Improvements 2007 $ 460,000 October, 2022 4.30-4.375 % $ 150,000
Public Improvements 2009 4,170,000 March, 2029 3.25-4.125 195,000
Public Improvements 2013 4,158,000 May, 2028 2.00-2.500 2,915,000
Fire District Improvements 2013 996,000 May, 2026 2.590 650,000
Refunding Bonds 2013 2,630,000 June, 2019 3.000 250,000
Public Improvements 2014 8,860,000 July, 2033 2.00-3.250 7,270,000
Public Improvements 2016 2,185,000 July, 2031 2.00-3.000 1,915,000
Public Improvements 2016 8,990,845 October, 2036 2.00-2.300 8,210,000
Refunding Bonds 2017 7,040,000 March, 2030 2.00-2.350 6,770,000
Public Improvements 2018 5,815,500 December, 2038 3.00- 5.000 5,815,500
Fire District Improvements 2018 1,400,000 December, 2038 3.00-5.000 1,400,000
$ 35,540,500
Interest expenditures of$646,702 were recorded in the fund financial statements in the Debt Service
Fund. Interest expense of $634,616 was recorded in the government-wide financial statements for
governmental activities.
Installment Purchase Debt Payable
The Town has entered into an agreement to finance the cost of purchasing certain equipment. The
lease meets the criteria of a capital lease. The terms of the agreements provide for repayment in
annual installments, through 2019, including interest at 0.21%. Interest expenditures of $183 were
recorded in the fund financial statements in the Special Districts Fund -Ambulance District and in the
Government-Wide financial statements. The balance due at December 31, 2018 was $29,302.
Payments to Maturity
The annual requirements to amortize all bonded debt and installment purchase debt outstanding as
of December 31, 2018 including interest payments of$7,990,776 are as follows:
Year Ending Bonds Installment Purchase Debt Total
December 31, Principal Interest Principal Interest Principal Interest
2019 $ 2,420,500 $ 909,791 $ 29,302 $ 183 $ 2,449,802 $ 909,974
2020 2,210,000 859,423 - - 2,210,000 859,423
2021 2,255,000 803,860 - - 2,255,000 803,860
2022 2,310,000 747,068 - - 2,310,000 747,068
2023 2,305,000 688,896 - - 2,305,000 688,896
2024-2028 11,945,000 2,528,504 - - 11,945,000 2,528,504
2029-2033 8,295,000 1,161,368 - - 8,295,000 1,161,368
2034-2038 3,800,000 291,683 - - 3,800,000 291,683
$ 35,540,500 $ 7,990,593 $ 29,302 $ 183 $ 35,569,802 $ 7,990,776
47
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
The above general obligation bonds are direct obligations of the Town for which its full faith and credit
are pledged and are payable from taxes levied on all taxable real property within the Town.
Indebtedness -Component Units
Bonds payable at December 31, 2018 is comprised of the following:
Amount
Outstanding
Original at
Year of Issue Final Interest December 31,
Purpose Issue Amount Maturity Rates 2018
Hommocks Park Apartments
Refunding Revenue Bonds, Series A 2015 $ 1,535,000 August, 2021 2.00% $ 785,000
Hommocks Park Apartments, Series B 2015 650,000 October, 2035 3.0% -3.50% 575,000
$ 1,360,000
The annual requirements to amortize the bonds outstanding as of December 31, 2018 including
interest payments of$204,820 are as follows:
Year Ending
December 31, Principal Interest Total
2019 $ 285,000 $ 33,494 $ 318,494
2020 290,000 27,494 317,494
2021 300,000 21,394 321,394
2022 30,000 15,094 45,094
2023 30,000 14,194 44,194
2024-2028 160,000 57,319 217,319
2029-2033 185,000 31,681 216,681
2034-2035 80,000 4,150 84,150
$ 1,360,000 $ 204,820 $ 1,564,820
Interest expense of$42,811 was recorded for the Housing Authority.
The revenue bonds are payable from the revenues received by the Housing Authority from the
operation of the project. The Town has guaranteed payment of bond principal and interest.
The bonds are subject to redemption prior to maturity, at the direction of the Housing Authority and
with the consent of the Town, upon the occurrence of one or more of the following events.
1) The Project is damaged or destroyed to the extent that; a) it cannot be reasonably
repaired within a six month period or b)the Housing Authority would thereby be prevented
from carrying on the normal rental operations of the project, as it existed prior to the
damage, for a period of six months or more.
48
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
2) Title to, or the use of or possession of, all or substantially the entire project is condemned
or taken under the exercise of the power of eminent domain by any governmental
authority.
Under this extraordinary redemption provision, the bonds are subject to redemption as a whole at
any time, but not in part, at a redemption price equal to 100% of the outstanding principal amount
thereof without discount, together with accrued interest to the date of redemption.
At the option of the Housing Authority, the 2015 Series B bonds maturing on or after October 15,
2024 will be subject to redemption prior to maturity on any date on or after October 15, 2023. The
bonds may be redeemed either as a whole or in part and if in part in order of maturity and in any
amount within maturity, at the following redemption prices, plus accrued interest to the date of
redemption.
Redemption Period Redemption Price
(Dates Inclusive) as a Percentage of Par
October 15, 2024 100%
Deferred Rent Payable
The Housing Authority leases the land on which the facility is located from the Town. The terms of
the lease is 30 years and six months which commenced in July 1995 and expires in December
2023. The rent was $1 for the period July 1, 1995 through June 30, 1996. Beginning July 1, 1996,
the rent was increased to $125,000 per year and shall increase by 11/2 % on each July 1st,
thereafter, during the term of the lease.
For financial statement purposes, rent expense is being recognized on the straight-line basis over
the life of the lease in accordance with GASB guidance. For the year ended December 31, 2017,
rent expense of $138,195 was charged to operations.
Deferred rent payable represents the difference between rent paid or accrued per the terms of the
ground lease and what the rent would have been if recorded on the straight-line basis over the life of
the lease. At December 31, 2018, deferred rent payable was $209,079.
Compensated Absences
Pursuant to its collective bargaining agreements, the Town is required to pay its civil service
employees for accumulated sick leave upon retirement. The contract provides for the payment of
$75 per day for those days earned in excess of 165 days but not more than 240 days. Maximum
number of days to be paid will be 75 days. The contract also provides for these employees to be
compensated at their regular rate of pay for unused vacation time upon separation of employment up
to a maximum of 30 days. No payment is provided for unused sick leave or vacation time for police
and fire employees. The value of compensated absences has been reflected in the government-wide
financial statements.
49
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
Pension Plans
New York State and Local Retirement System
The Town participates in the New York State and Local Employees' Retirement System ("ERS")
and the New York State and Local Police and Fire Retirement System ("PFRS") which are
collectively referred to as the New York State and Local Retirement System ("System"). These are
cost-sharing, multiple-employer defined benefit pension plans. The System provides retirement
benefits as well as death and disability benefits. The net position of the System is held in the New
York State Common Retirement Fund ("Fund"), which was established to hold all net assets and
record changes in plan net position. The Comptroller of the State of New York serves as the trustee
of the Fund and is the administrative head of the System. The Comptroller is an elected official
determined in a direct statewide election and serves a four year term. Obligations of employers and
employees to contribute and benefits to employees are governed by the New York State Retirement
and Social Security Law ("NYSRSSL"). Once a public employer elects to participate in the System,
the election is irrevocable. The New York State Constitution provides that pension membership is
a contractual relationship and plan benefits cannot be diminished or impaired. Benefits can be
changed for future members only by enactment of a State statute. The Town also participates in
the Public Employees' Group Life Insurance Plan, which provides death benefits in the form of life
insurance. The System is included in the State's financial report as a pension trust fund. That
report, including information with regard to benefits provided may be found at
www.osc.state.ny.us/retire/publications/index.php or obtained by writing to the New York State and
Local Retirement System, 110 State Street, Albany, NY 12244.
The System is noncontributory except for employees who joined after July 27, 1976, who contribute
3% of their salary for the first ten years of membership, and employees who joined on or after
January 1, 2010, who generally contribute between 3% and 6% of their salary for their entire length
of service. Under the authority of the NYSRSSL, the Comptroller annually certifies the actuarially
determined rates expressly used in computing the employers' contributions based on salaries paid
during the System's fiscal year ending March 31. The employer contribution rates for the plan's
year ending in 2018 are as follows:
Tier/Plan Rate
ERS 2 751 19.6%
3 A14 15.8
4 A15 15.8
5 A15 13.0
6 A1541J1 9.3
6 A15 41 J2 9.3
PFRS 2 384D 24.0
5 384D * 19.4
5 384D 22.9
6 384D * 14.4
* Indicates employees are required to make a contribution for this PFRS tier/plan.
50
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
At December 31, 2018, the Town reported the following for its proportionate share of the net
pension liability for ERS and PFRS:
ERS PFRS
Measurement date March 31, 2018 March 31, 2018
Net pension liability $ 703,029 $ 1,542,541
Town's proportion of the
net pension liability 0.0217828% 0.1526125%
Change in proportion since the
prior measurement date (0.0011395%) (0.0000838%)
The net pension liability was measured as of March 31, 2018 and the total pension liability used to
calculate the net pension liability was determined by an actuarial valuation as of that date. The
Town's proportion of the net pension liability was based on a computation of the actuarially
determined indexed present value of future compensation by employer relative to the total of all
participating members.
For the year ended December 31, 2018, the Town recognized pension expense in the government-
wide financial statements of $902,895 for ERS and $1,523,724 for PFRS. Pension expenditures
of$963,051 for ERS and $1,422,448 for PFRS were recorded in the fund financial statements and
were charged to the following funds:
ERS PFRS
General Fund $ 526,109 $ -
Town Outside Villages 72,172 1,095,285
Highway 269,654 -
Special Districts 95,116 327,163
Total $ 963,051 $ 1,422,448
At December 31, 2018, the Town reported deferred outflows of resources and deferred inflows of
resources related to pensions from the following sources:
ERS PFRS Total
Deferred Deferred Deferred Deferred Deferred Deferred
Outflows Inflows Outflows Inflows Outflows Inflows
of Resources of Resources of Resources of Resources of Resources of Resources
Differences between expected and actual experience $ 250,748 $ 207,208 $ 634,894 $ 409,888 $ 885,642 $ 617,096
Changes of assumptions 466,166 - 1,168,754 - 1,634,920
Net difference between projected and actual
earnings on pension plan investments 1,021,093 2,015,536 1,248,506 2,514,423 2,269,599 4,529,959
Changes in proportion and differences between
Town contributions and proportionate
share of contributions 182,798 64,790 209,962 105,792 392,760 170,582
Town contributions subsequent to the
measurement date 725,127 - 1,071,577 - 1,796,704
$ 2,645,932 $ 2,287,534 $ 4,333,693 $ 3,030,103 $ 6,979,625 $ 5,317,637
51
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
$725,127 and $1,071,577 reported as deferred outflows of resources related to ERS and PFRS,
respectively, resulting from the Town's accrued contributions subsequent to the measurement date
will be recognized as a reduction of the net pension liability in the year ended March 31, 2019. Other
amounts reported as deferred outflows of resources and deferred inflows of resources related to ERS
and PFRS will be recognized in pension expense as follows:
Year Ended
March 31, ERS PFRS
2019 $ 203,465 $ 366,052
2020 138,680 330,793
2021 (478,045) (333,560)
2022 (230,829) (204,308)
2023 - 73,036
The total pension liability for the ERS and PFRS measurement date was determined by using an
actuarial valuation date as noted below, with update procedures used to roll forward the total
pension liabilities to that measurement date. Significant actuarial assumptions used in the valuation
were as follows:
ERS PFRS
Measurement date March 31, 2018 March 31, 2018
Actuarial valuation date April 1, 2017 April 1, 2017
Investment rate of return 7.0% * 7.0% *
Salary scale 3.8% 4.5%
Inflation rate 2.5% 2.5%
Cost of living adjustments 1.3% 1.3%
*Compounded annually, net of pension plan investment expenses, including inflation.
Annuitant mortality rates are based on the System's experience with adjustments for mortality
improvements based on Society of Actuaries Scale MP-2014.
The actuarial assumptions used in the valuation are based on the results of an actuarial experience
study for the period April 1, 2010 - March 31, 2015.
The long-term expected rate of return on pension plan investments was determined using a
building-block method in which best estimate ranges of expected future real rates of return
(expected return, net of investment expenses and inflation) are developed for each major asset
class. These ranges are combined to produce the long-term expected rate of return by weighting
the expected future real rates of return by the target asset allocation percentage and by adding
expected inflation. The target allocation and best estimates of arithmetic real rates of return for
each major asset class are summarized below.
52
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
Long-Term
Expected
Target Real Rate
Asset Type Allocation of Return
Domestic Equity 36 % 4.55 %
International Equity 14 6.35
Private Equity 10 7.50
Real Estate 10 5.55
Absolute Return Strategies 2 3.75
Opportunistic Portfolio 3 5.68
Real Assets 3 5.29
Bonds and Mortgages 17 1.31
Cash 1 (0.25)
Inflation Indexed Bonds 4 1.25
100 %
The real rate of return is net of the long-term inflation assumption of 2.5%.
The discount rate used to calculate the total pension liability was 7.0%. The projection of cash flows
used to determine the discount rate assumes that contributions from plan members will be made
at the current contribution rates and that contributions from employers will be made at statutorily
required rates, actuarially determined. Based upon those assumptions, the System's fiduciary net
position was projected to be available to make all projected future benefit payments of current plan
members. Therefore, the long-term expected rate of return on pension plan investments was
applied to all periods of projected benefit payments to determine the total pension liability.
The following presents the Town's proportionate share of the net pension liability calculated using
the discount rate of 7.0%, as well as what the Town's proportionate share of the net pension liability
(asset) would be if it were calculated using a discount rate that is 1 percentage point lower (6.0%)
or 1 percentage point higher (8.0%) than the current rate:
1% Current 1%
Decrease Assumption Increase
(6.0%) (7.0%) (8.0%)
Town's proportionate
share of the ERS net pension liability (asset) $ 319,304 $ 703,029 $ (3,202,156)
Town's proportionate
share of the PFRS net pension liability (asset) $ 7,555,783 $ 1,542,541 $ (3,501,159)
53
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
The components of the collective net pension liability as of the March 31, 2017 measurement date
were as follows:
ERS PFRS Total
Total pension liability $ 183,400,590,000 $ 32,914,423,000 $ 216,315,013,000
Fiduciary net position 180,173,145,000 31,903,666,000 212,076,811,000
Employers' net pension liability $ 3,227,445,000 $ 1,010,757,000 $ 4,238,202,000
Fiduciary net position as a
percentage of total pension liability 98.24% 96.93% 98.04%
Employer contributions to ERS and PFRS are paid annually and cover the period through the end
of the System's fiscal year, which is March 31St. Retirement contributions as of December 31, 2018
represent the employer contribution for the period of April 1, 2017 through December 31, 2018
based on prior year ERS and PFRS wages multiplied by the employers' contribution rate, by tier.
Retirement contributions to ERS and PFRS for the nine months ended December 31, 2018 were
$725,127 and $1,071,577, respectively.
Voluntary Defined Contribution Plan
The Town can offer a defined contribution plan to all non-union employees hired on or after July 1,
2013 and earning at the annual full-time salary rate of$75,000 or more. The employee contribution
is between 3% and 6%depending on salary and the Town will contribute 8%. Employer contributions
vest after 366 days of service. No current employees participated in this program.
Defined Benefit- Fire Service Awards Program
The Town's financial statements are for the year ended December 31, 2018. The information
contained in this note is based on information for the Town of Mamaroneck Fire District Length of
Service Awards Program for the program year ending on December 31, 2018, which is the most
recent program year for which complete information is available. The Program is accounted for in
the Town's financial statements within the Fire Protection District Fund.
Plan description
The Town of Mamaroneck Fire District established a defined benefit Service Award Program
(referred to as a "LOSAP" - Length Of Service Awards Program - under Section 457(e)(11) of the
Internal Revenue Code) effective January 1, 1999 for the active volunteer firefighter members of
the Town of Mamaroneck Fire District. This is a single employer defined benefit plan. The Program
was established pursuant to Article 11-A of the New York State General Municipal Law. The
Program provides municipally-funded deferred compensation to volunteer firefighters to facilitate
the recruitment and retention of active volunteer firefighters. The Town of Mamaroneck Fire District
is the Sponsor of the Program and the Program administrator.
54
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
An eligible Program Participant is defined to be an active volunteer firefighter who is at least 18
years of age and has earned one year of Service Award Program Service Credit. An active
volunteer firefighter earns a year of Service Credit for each calendar year after the establishment
of the Program in which he or she accumulates 50 points. Points are granted for the performance
of certain firefighter activities in accordance with a system established by the Sponsor on the basis
of a statutory list of activities and point values. A Participant may also receive Service Credit for
five years of active volunteer firefighting service rendered prior to the establishment of the Program.
Participants acquire a non-forfeitable right to be paid a Service Award after earning five years of
Service Credit, becoming totally and permanently disabled, dying while an active volunteer or upon
attaining the Program's Entitlement Age while an active volunteer. The Program's Entitlement Age
is age 60, and is the age at which benefits begin to be paid to Participants.
Benefits provided
A Participant's Service Award benefit is paid as a ten-year certain and continuous monthly payment
life annuity. The amount payable each month equals $20 multiplied by the total number of years of
Service Credit earned by the Participant. The maximum number of years of Service Credit a
Participant may earn under the Program is 40 years. Currently, there are no other forms of payment
of a volunteer's earned Service Award under the Program.
Except in the case of pre-Entitlement Age death or total and permanent disablement, a Participant's
Service Award will not be paid until he or she attains the Entitlement Age. Volunteers who are active
after attaining the Entitlement Age and who may have commenced receiving a Service Award have
the opportunity to earn Service Credit and, thereby, increase their Service Award payments. The
pre-Entitlement Age death and disability benefit is equal to the actuarial value of the Participant's
earned Service Award at the time of death or disablement. Program does not provide extra line-of-
duty death or disability benefits. All death and disability benefits are self-insured and are paid from
the Program Trust Fund.
Active Members 49
Vested-Terminated 18
Retired and Beneficiaries -
Total 67
Contributions
New York State General Municipal Law §219(d) requires the District to contribute an actuarially
determined contribution on an annual basis. The actuarially determined contribution shall be
appropriated annually by the District.
Measurement of Total Pension Liability
The total pension liability at the December 31, 2018 measurement date was determined using an
actuarial valuation as of that date.
55
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
Actuarial Assumptions. The total pension liability in the December 31, 2018 actuarial valuation was
determined using the following actuarial assumptions, applied to all periods included in the
measurement:
Actuarial Cost Method: Entry Age Normal
Inflation: 0.0%
Salary Scale: None assumed
Mortality rates: Non pre-retirement mortality; post retirement RP2000 projected to 2030
Discount Rate. The discount rate used to measure the total pension liability was 3.71%, which is
based on the 20-year AA general obligation bond rate as of plan year end.
Trust Assets. Although assets have been accumulated in an irrevocable trust such that the assets
are dedicated to providing pensions to plan members in accordance with benefit terms, the trust
assets are not legally protected from creditors of the District. As such, the trust assets do not meet
the criteria in paragraph 4 of GASB Statement No. 73. The trust assets are recorded in the General
fund as investments and as a component of Restricted fund balance.
Changes in the Total Pension Liability
Balance as of 1/1/18 measurement date $ 1,642,414
Service cost 61,843
Interest 60,525
Differences between expected and actual experience 22,197
Changes in assumptions (148,536)
Benefit payments and expenses (30,250)
Balance as of 12/31/18 measurement date $ 1,608,193
Sensitivity of the Total Pension Liability to changes in the discount rate. The following presents the
total pension liability of the District as of the December 31, 2018 measurement date, calculated
using the discount rate of 3.71 percent, as well as what the District's total pension liability would be
if it were calculated using a discount rate that is 1-percentage point lower(2.71%) or 1-percentage
point higher (4.71%) than the current rate:
1% Current 1%
Decrease Assumption Increase
(2.71%) (3.71%) (4.71%)
Total Pension Liability $ 1,721,774 $ 1,608,193 $ 1,492,096
56
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related
to Pensions
For the year ended December 31, 2018, the District recognized pension expense of $125,621. At
December 31, 2018, the District reported deferred outflows of resources and deferred inflows of
resources related to pensions from the following sources:
Deferred Deferred
Outflows Inflows
of Resources of Resources
Changes of assumptions or other inputs $ 158,060 $ 132,032
Other amounts reported as deferred outflows of resources and deferred inflows of resources related
to pensions will be recognized in pension expense as follows:
Year Ended
December 31,
2019 $ 3,253
2020 3,253
2021 3,253
2022 3,253
2023 3,253
Thereafter 9,763
Other Post Employment Benefit Obligations ("OPEB")
In addition to providing pension benefits, the Town provides certain health care benefits for retired
employees through a single employer defined benefit OPEB plan. The various collective bargaining
agreements stipulate the employees covered and the percentage of contribution. Contributions by
the Town may vary according to length of service. The cost of providing post employment health
care benefits is shared between the Town and the retired employee as noted below. Substantially
all of the Town's employees may become eligible for those benefits if they reach normal retirement
age while working for the Town. No assets are accumulated in a trust that meets the criteria in
paragraph 4 of GASB Statement No. 75, "Accounting and Financial Reporting for Postemployment
Benefits Other than Pensions", so the net OPEB liability is equal to the total OPEB liability.
Separate financial statements are not issued for the plan.
At December 31, 2018, the following employees were covered by the benefit terms:
Inactive employees currently receiving benefit payments 130
Active employees 134
264
57
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
The Town's total OPEB liability of$82,055,445 was measured as of December 31, 2018, and was
determined by an actuarial valuation as of January 1, 2018.
The total OPEB liability in the January 1, 2018 actuarial valuation was determined using the
following actuarial assumptions and other inputs, applied to all periods included in the
measurement, unless otherwise specified:
Inflation 3.00%
Salary increases 3.00%
Discount rate 3.64%
Healthcare cost trend rates 8.0% for 2019, decreasing by .5% per year to an
ultimate rate of 5.0%
Retirees' share of benefit-related costs Varies from 2% to 100%, depending on applicable
retirement year and bargaining unit
The discount rate was based on S&P 20-year AA Municipal Bond Index.
Mortality rates were based on the sex-distinct RP-2014 Mortality Tables for employees and healthy
annuitants, adjusted backward to 2006 with scale MP-2014, and then adjusted for mortality
improvements with scale MP-2018 mortality improvement scale on a fully generational basis.
The actuarial assumptions used in the January 1, 2017 valuation for turnover and retirement for
ERS and PFRS were based on the April 1, 2010 to March 31, 2015 experience study released by
the Retirement Systems Actuary and published in their August 2015 report.
The Town's change in the total OPEB liability for the year ended December 31, 2018 is as follows:
Total OPEB Liability - Beginning of Year $ 85,098,738
Service cost 2,209,552
Interest 3,049,245
Differences between expected and actual experience (5,645,533)
Benefit payments (2,656,557)
Total OPEB Liability - End of Year $ 82,055,445
The following presents the total OPEB liability of the Town, as well as what the Town's total OPEB
liability would be if it were calculated using a discount rate that is 1 percentage point lower(2.64%)
or 1 percentage point higher (4.64%) than the current discount rate:
1% Current 1%
Decrease Assumption Increase
(2.64%) (3.64%) (4.64%)
Total OPEB Liability $ 94,417,630 $ 82,055,445 $ 69,693,260
58
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
The following presents the total OPEB liability of the Town, as well as what the Town's total OPEB
liability would be if it were calculated using healthcare cost trend rates that are 1 percentage point
lower(7.0% decreasing to 4.0%) or 1 percentage point higher (9.0% decreasing to 6.0%) than the
current healthcare cost trend rates:
Healthcare
1% Cost Trend 1%
Decrease Rates Increase
(7.0% decreasing (8.0% decreasing (9.0% decreasing
to 4.0%) to 5.0%) to 6.0%)
Total OPEB Liability $ 68,830.532 $ 82,055.445 $ 97.621,053
For the year ended December 31, 2018, the Town recognized OPEB expense of$4,317,875 in the
government-wide financial statements. At December 31, 2018, the Town reported deferred
outflows of resources and deferred inflows of resources related to OPEB from the following
sources:
Deferred Deferred
Outflows Inflows
of Resources of Resources
Changes of assumptions or other inputs $ - $ -
Differences between expected and actual experience - 4,704,611
$ - $ 4,704,611
Amounts reported as deferred outflows of resources and deferred inflows of resources related to
OPEB will be recognized in OPEB expense as follows:
Year Ended
December 31,
2019 $ (940,922)
2020 (940,922)
2021 (940,922)
2022 (940,922)
2023 (940,923)
59
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
G. Revenues and Expenditures
Interfund Transfers
Interfund transfers are defined as the flow of assets, such as cash or goods and services, without the
equivalent flow of assets in return. The interfund transfers reflected below have been reflected as
transfers:
Transfers In
Town
Outside Special Capital Non-Major
General Villages Highway Districts Projects Governmental
Transfers Out Fund Fund Fund Fund Fund Funds Total
General Fund $ - $ - $ - $ - $ 816,227 $ 1,009,394 $ 1,825,621
Town Outside Villages
Fund 50,000 - - - 346,448 166,953 563,401
Highway Fund - - - - 294,358 943,405 1,237,763
Special Districts Fund - - - - 1,926,903 986,951 2,913,854
Capital Projects Fund 7,390 1,207 45,470 40,237 804,641 898,945
Non-Major Governmental
Funds 140,148 134,158 88,170 19,500 - - 381,976
$ 197,538 $ 135,365 $ 133,640 $ 59,737 $ 3,383,936 $ 3,911,344 $ 7,821,560
Transfers are used to 1) move funds from the fund with collection authorization to the funds where
additional amounts are needed and 2) to move amounts earmarked in the operating funds to fulfill
commitments for Capital Projects and Debt Service funds expenditures.
H. Net Position
The components of net position are detailed below:
Net investment in capital assets-the component of net position that reports the difference between
capital assets less both the accumulated depreciation and the outstanding balance of debt, excluding
unexpended proceeds, that is directly attributable to the acquisition, construction or improvement of
those assets.
Restricted for Future Capital Projects - the component of net position that reports the amounts
restricted for future capital projects.
Restricted for Debt Service-the component of net position that reports the difference between assets
and liabilities of the Debt Service Fund with constraints placed on their use by Local Finance Law.
Restricted for Section 8 Housing Assistance — the component of net position that represents funds
restricted for specific purposes under New York State Law or by external parties and/or statues.
Restricted for Trusts-the component of net position that has been established to set aside funds in
accordance with the terms of the grants.
Unrestricted- all other amounts that do not meet the definition of "restricted" or "net investment in
capital assets".
60
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
I. Fund Balances
2018 2017
Twat Section 8 Taxan Section 8
Uhlde Special Housing Capital Non-Major Oubide Special Housing Capital Non-Major
General Villages Highway Districts Assistance Projects Governmental General Villages FYgfMey District Assistance Projects Governmental
Fund Fund Fund Fund Fund Fund Funds Total Fund Fund Fund Fund Fund Fund Funds Total
Nonspendable
Prepaid e8erditures $ 232,605 $ 428,302 $ 138,441 $ 194,183 $ - $ - $ - $ 993,531 $ 339,732 $ 654,792 $ 473,007 $ 450,948 $ - $ - $ - $ 1,919479
Restricted
Capital projects - - - - - 6,734,041 - 6,734,041 - - - - - 1,800,760' - 1,800,760
Future capital projects 125,000 - - - - - - 125,000 125,000 - - - - - - 125,000
Section 8 Housing Assistance - - - - 476,629 - - 476,629 - - - - - - - -
Pension benefits - - - 1,202,047 - - - 1,202.047 - - - 1,132.694 - - - 1,132,694
Trust - - - - - - 260,708 260,708 - - - _ - _ 250,371 250,371
Debt service _ - - - - - 1,689,539 1,689,539 - - _ - - 637,496 637,496
Total Restricted 125,000 - - 1,202,047 476,629 6.734,041 1,950,247 10.487,964 125,000 - - 1,132,694 - 1,800,760 887,867 3,946,321
Assigned
Purchases on order'.
General government support 2,699 - - - - - - 2,899 10825 4,609 - - - - - 15,434
Public safety - 26,651 - - - - - 26,651 - 3,132 - - - - - 3,132
Transportation - - 32,120 - - _ - 32,120 - - 39,665 - _ _ - 39,665
Economic Opportunity and
development - - - - - - - - 18,196 - _ _ _ - - 16,195
Q) Culture and recreation 16,500 - - - - - - 16,500 - - - - - - - _
-1 communityHome and community - - - - - - - _ 950 200 - - - - - 1,100
19,199 26,651 32,120 - - - - 77,970 27,920 7,941 39,665 - - - - 75,526
Subsequent year's
expenditures 1,125,000 400,000 - 52,500 - - 464,000 2,041,500 936,725 350,000 65,000 106,000 - - 584,170 2,041,895
Major funds - 4,175,374 684,414 3,003,797 - - 7,843,585 - 3,599,086 471,478 3,499,086 472,180 - - 8,041,808
Non-Major Governmental funds-
Tri-Municipal Cable TV. - - - - - - 1,241,825 1,241,825 - - - - - - 1,364,438 1,364,438
Total Assigned 1,144,199 4,602025 696,534 3,056297 - - 1,705,825 11,204,880 964,645 3,957,007 575141 3,605086 472,180 - 1,948,608 11,523,667
Unassigned 6,308,132 - - - - - - 6,308,132 7,930,479 - - - - - _ 7,930,479
Total Fund Balances $ 7,809,936 $ 5,030,327 $ 834,975 $ 4,452,5274
976.829 1 6,734,041 $ 3,8550722
$ 8,994,507 $ 9.359.856 $ 4,611,799 $ 1,049,148 $ 5,188,728 $ 472,180 L 1.800,760 $ 2,836,475 5 25,318,846
1
Town of Mamaroneck, New York
Notes to Financial Statements (Continued)
December 31, 2018
Note 3 - Detailed Notes on All Funds (Continued)
Certain elements of fund balance are described above. Those additional elements, which are not
reflected in the Statement of Net Position but are reported in the governmental funds balance sheet
are described below.
Prepaid Expenditures has been established to account for retirement and health insurance payments
made in advance. The amount is classified as nonspendable to indicate that funds are not"available"
for appropriation or expenditure even though they are a component of current assets.
Restricted for Pension Benefits represents funds restricted for specific purposes under New York
State law or by external parties and/or statutes.
Purchases on order are assigned and represent the Town's intention to honor the contracts in
process at year-end. The subsequent year's appropriations will be amended to provide authority to
complete the transactions.
Subsequent year's expenditures represent that at December 31, 2018, the Town Board has assigned
the above amounts to be appropriated for the ensuing year's budget.
Unassigned fund balance in the General Fund represents amounts not classified as nonspendable,
restricted, committed or assigned.
Note 4 -Summary Disclosure of Significant Contingencies
A. Litigation
The Town, in common with other municipalities, receives numerous notices of claims for money
damages arising from false arrest, property damage or personal injury. Of the claims currently
pending, none are expected to have a material effect on the financial position of the Town if adversely
settled.
Westchester Joint Water Works ("WJWW') a joint venture of the Town as reported in note 3 is
currently being fined by the New York State Health Department for not meeting a Supreme Court of
the State of New York ruling requiring the construction of a filtration plant by December 3, 2008.
These fines amounted to $49,597,500 as of December 31, 2018 and continue to accrue at $13,750
a day. The Town' share of these fines is approximately $9,205,808 or 18.6% of the total.
Management of the WJWW has indicated that the State is holding in abeyance the imposition of
these fines although they continue to be accrued by the WJWW. The Town has not accrued their
share in the Special District Fund—Water District as the expectation of management is that the fines
will be suspended or replaced with a negotiated settlement as the WJWW has proposed multiple
acceptable alternatives to the filtration plant.
The Town is also defendant in numerous tax certiorari proceedings, the results of which generally
require tax refunds on the part of the Town. The amount of possible refunds cannot be determined
at the present time and any refunds resulting from adverse settlements will be funded in the year in
which the payments are made.
62
Town of Mamaroneck, New York
Notes to Financial Statements (Concluded)
December 31, 2018
Note 4 - Summary Disclosure of Significant Contingencies (Continued)
B. Risk Management
The primary government purchases various conventional liability and workers' compensation
insurance policies to protect against potential losses. The general liability policy provides coverage
up to $3 million. In addition, there is a public officials liability policy providing coverage of$2 million.
Finally there is an excess liability policy for an additional $40 million. The Town's workers'
compensation policy provides coverage at statutory levels. Settled claims resulting from these risks
have not exceeded commercial insurance coverage in any of the past three fiscal years.
The Housing Authority purchases various conventional insurance policies to reduce its exposure to
loss. The Housing Authority maintains a general liability policy with coverage up to$5 million. Settled
claims resulting from these risks have not exceeded commercial coverage in any of the past three
fiscal years.
C. Contingencies
The Town participates in various Federal grant programs. These programs are subject to program
compliance audits pursuant to the Single Audit Act. The amount of expenditures which may be
disallowed by the granting agencies cannot be determined at this time, although the Town anticipates
such amounts, if any, to be immaterial.
Note 5 -Tax Abatements
The Town has real property tax abatement agreements exempt under Real Property Tax Law and General
Municipal Law. However, the total value of the tax abatement agreements for the year ended December 31,
2018 aggregated less than $20,000 and, therefore, detail information has been excluded from these financial
statements.
63
Town of Mamaroneck, New York
Required Supplementary Information
Schedule of Changes in the Town's Total Pension Liability
Last Ten Fiscal Years (1)
2018 2017
Total Pension Liability
Service Cost $ 61,843 $ 59,638
Interest 60,525 45,337
Changes in assumptions or other inputs (148,536) 172,911
Differences between expected and actual experience 22,197 -
Benefit payments (30,250) (5,171)
Net Change in total pension liability (34,221) 272,715
Total pension liability— beginning 1,642,414 1,369,699
Total pension liability—ending 1,608,193 1,642,414
Covered payroll N/A N/A
Total pension liability as a percentage of covered payroll 0% 0%
(1) Schedule is intended to show information for 10 years. Additional years will be displayed as they become
available
Notes to Required Supplementary information
Changes of assumptions or other inputs. The discount rate used to measure the total pension liability was based
on the yield to maturity of the S&P Municipal Bond 20 Year High Grade Rate Index and was as follows:
December 31, 2016: 2.31%
December 31, 2017: 3.31%
December 31, 2018: 3.71%
ITrust Assets. There are no assets accumulated in a trust that meets the criteria in paragraph 4 of GASB
Statement No. 73 to pay related benefits.
See independent auditors' report.
64
Town of Mamaroneck, New York
Required Supplementary Information - Schedule of Changes in the
Town's Total OPEB Liability and Related Ratios
Last Ten Fiscal Years (1)(2)
2018
Total OPEB Liability:
Service cost $ 2,209,552
Interest 3,049,245
Changes of benefit terms -
Differences between expected and actual experience (5,645,533)
Changes of assumptions or other inputs -
Benefit payments (2,656,557)
Net Change in Total OPEB Liability (3,043,293)
Total OPEB Liability — Beginning of Year 85,098,738 (3)
Total OPEB Liability— End of Year $ 82,055,445
Town's covered-employee payroll $ 12,306,706
Total OPEB liability as a percentage of covered-employee payroll 666.75%
Notes to Schedule:
(1) Data not available prior to fiscal year 2018 implementation of Governmental Accounting Standards
Board Statement No. 75, "Accounting and Financial Reporting for Postemployment Benefits Other
Than Pensions".
(2) No assets are accumulated in a trust that meets the criteria in paragraph 4 of this Statement to pay
related benefits.
(3) Restated for the implementation of the provisions of GASB Statement No. 75.
See independent auditors' report.
65
Town of Mamaroneck, New York
Required Supplementary Information - Schedule of the
Town's Proportionate Share of the Net Pension Liability
New York State and Local Employees' Retirement System
Last Ten Fiscal Years (1)
2018 2017 2016 (2) 2015
Town's proportion of the net
pension liability 0.0217828% 0.0229223% 0.0212436% 0.0225153%
Town's proportionate share of the
net pension liability $ 703,029 $ 2,153,827 $ 3,409,658 $ 760,623
Town's covered payroll $ 6,649,254 $ 6,193,460 $ 6,044,712 $ 6,133,937
Town's proportionate share of the
net pension liability as a percentage
of its covered payroll 10.57% 34.78% 56.41% 12.40%
Plan fiduciary net position as a
percentage of the total pension liability 98.24% 94.70% 90.70% 97.90%
Note -The amounts presented for each fiscal year were determined as of the March 31 measurement
date within the current fiscal year.
(1) Data not available prior to fiscal year 2015 implementation of Governmental Accounting Standards
Board Statement No. 68, "Accounting and Financial Reporting for Pensions".
(2) The discount rate used to calculate the total pension liability was decreased from 7.5% to 7.0%
effective with the March 31, 2016 measurement date.
I
See independent auditors' report.
66
Town of Mamaroneck, New York
Required Supplementary Information - Schedule of Contributions
New York State and Local Employees' Retirement System
Last Ten Fiscal Years (1)
2018 2017 2016 2015
Contractually required contribution $ 966,836 $ 951,693 $ 975,073 $ 921,095
Contributions in relation to the
contractually required contribution (966,836) (951,693) (975,073) (921,095)
Contribution excess $ - $ - $ - $ -
Town's covered payroll $ 6,950,172 $ 6,366,881 $ 6,296,849 $ 6,216,275
Contributions as a percentage of
covered payroll 13.91% 14.95% 15.49% 14.82%
(1) Data not available prior to fiscal year 2015 implementation of Governmental Accounting Standards
Board Statement No. 68, Accounting and Financial Reporting for Pensions.
I
See independent auditors' report.
67
Town of Mamaroneck, New York
Required Supplementary Information - Schedule of the
Town's Proportionate Share of the Net Pension Liability
New York State and Local Police and Fire Retirement System
Last Ten Fiscal Years (1)
2018 2017 2016 (2) 2015
Town's proportion of the net
pension liability 0.1526125% 0.1526963% 0.1601178% 0.1617364%
Town's proportionate share of the
net pension liability $ 1,542,541 $ 3,164,863 $ 4,740,748 $ 445,195
Town's covered payroll $ 6,443,114 $ 6,168,882 $ 6,036,891 $ 6,198,180
Town's proportionate share of the
net pension liability as a percentage
of its covered payroll 23.94% 51.30% 78.53% 7.18%
Plan fiduciary net position as a
percentage of the total pension liability 96.93% 93.50% 90.20% 99.00%
Note- The amounts presented for each fiscal year were determined as of the March 31 measurement
date within the current fiscal year.
(1) Data not available prior to fiscal year 2015 implementation of Governmental Accounting Standards
Board Statement No. 68, "Accounting and Financial Reporting for Pensions".
(2) The discount rate used to calculate the total pension liability was decreased from 7.5% to 7.0%
effective with the March 31, 2016 measurement date.
See independent auditors' report.
68
Town of Mamaroneck, New York
Required Supplementary Information - Schedule of Contributions
New York State and Local Police and Fire Retirement System
Last Ten Fiscal Years (1)
2018 2017 2016 2015
Contractually required contribution $ 1,428,769 $ 1,403,486 $ 1,362,460 $ 1,105,220
Contributions in relation to the
contractually required contribution (1,428,769) (1,403,486) (1,362,460) (1,105,220)
Contribution excess $ - $ - $ - $ -
Town's covered payroll $ 6,477,510 $ 6,425,121 $ 6,105,861 $ 6,230,182
Contributions as a percentage of
covered payroll 22.06% 21.84% 22.31% 17.74%
(1) Data not available prior to fiscal year 2015 implementation of Governmental Accounting Standards
Board Statement No. 68, "Accounting and Financial Reporting for Pensions".
I
1
See independent auditors' report.
69
Town of Mamaroneck, New York
General Fund
Comparative Balance Sheet
December 31,
2018 2017
ASSETS
Cash and equivalents $ 9,240,494 $ 56,114,044
Investments 10,051,536 2,005,905
Taxes receivable
Town and County taxes 260,044 197,146
School districts taxes 46,428,421 23,778,963
Tax liens 1,812,593 1,790,544
Property acquired for taxes - 31,321
48,501,058 25,797,974
Allowance for uncollectible amounts (1,160,213) (1,351,589)
47,340,845 24,446,385
Other receivables
Accounts 355,115 451,968
Due from other governments 104,736 121,794
State and Federal aid 16,584 18,281
Due from other funds 170,779 434,575
647,214 1,026,618
Prepaid expenditures 232,605 339,732
Total Assets $ 67,512,694 $ 83,932,684
LIABILITIES, DEFERRED INFLOWS OF RESOURCES
AND FUND BALANCE
Liabilities
Accounts payable $ 234,415 $ 451,492
Accrued liabilities 38,147 40,327
I Due to school districts 58,280,743 55,384,071
Due to other funds 372,776 163,009
Due to other governments 10 10
Overpayments 400 254,060
Unearned revenues 9,289 3,098
Total Liabilities 58,935,780 56,296,067
Deferred inflows of resources
Deferred tax revenues 766,978 581,949
Taxes collected in advance - 17,694,812
Total Deferred Inflows of Resources 766,978 18,276,761
Total Liabilities and Deferred Inflows of Resources 59,702,758 74,572,828
Fund balance
Nonspendable 232,605 339,732
Restricted 125,000 125,000
Assigned 1,144,199 964,645
Unassigned 6,308,132 7,930,479
Total Fund Balance 7,809,936 9,359,856
Total Liabilities, Deferred Inflows of Resources and Fund Balance $ 67,512,694 $ 83,932,684
See independent auditors' report. 70
Town of Mamaroneck, New York
General Fund
Comparative Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual
Years Ended December 31,
2018
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Real property taxes $ 3,971,080 $ 3,971,080 $ 3,890,068 $ (81,012)
Other tax items 607,000 607,000 559,548 (47,452)
Departmental income 3,606,000 3,606,000 3,771,843 165,843
Use of money and property 305,000 305,000 406,435 101,435
Licenses and permits 40,250 40,250 63,871 23,621
Fines and forfeitures 300,000 300,000 270,033 (29,967)
Sale of property and
compensation for loss - - 990 990
State aid 2,063,725 2,063,725 1,829,363 (234,362)
Federal aid 67,740 67,740 58,243 (9,497)
Miscellaneous 36,700 36,700 28,277 (8,423)
Total Revenues 10,997,495 10,997,495 10,878,671 (118,824)
EXPENDITURES
Current
General government support 4,259,764 4,287,963 4,405,442 (117,479)
Health 415,000 415,000 419,206 (4,206)
Transportation 142,720 142,720 118,387 24,333
Economic opportunity and
development 551,600 561,600 496,867 64,733
Culture and recreation 2,721,347 2,743,233 2,635,809 107,424
Home and community services 495,700 508,462 450,093 58,369
Employee benefits 2,258,300 2,258,300 2,292,204 (33,904)
Total Expenditures 10,844,431 10,917,278 10,818,008 99,270
Excess of Revenues Over
Expenditures 153,064 80,217 60,663 (19,554)
OTHER FINANCING SOURCES
(USES)
Sale of property - - 17,500 17,500
Transfers in 162,000 190,148 197,538 7,390
Transfers out (1,279,709) (1,840,935) (1,825,621) 15,314
Total Other Financing Uses (1,117,709) (1,650,787) (1,610,583) 40,204
Net Change in Fund Balance (964,645) (1,570,570) (1,549,920) 20,650
FUND BALANCE
Beginning of Year 964,645 1,570,570 9,359,856 7,789,286
End of Year $ - $ - $ 7,809,936 $ 7,809,936
See independent auditors' report.
71
2017
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
$ 3,838,591 $ 3,838,591 $ 4,361,569 $ 522,978
607,000 607,000 1,078,925 471,925
3,561,375 3,561,375 3,718,585 157,210
270,000 270,000 322,362 52,362
35,250 35,250 74,730 39,480
300,000 300,000 291,460 (8,540)
30,493 30,493
1,818,725 1,830,423 1,968,777 138,354
67,740 67,740 52,711 (15,029)
36,700 36,700 31,140 (5,560)
10,535,381 10,547,079 11,930,752 1,383,673
3,915,102 4,019,278 4,467,232 (447,954)
370,000 370,000 424,619 (54,619)
143,837 143,837 141,650 2,187
505,688 523,688 448,859 74,829
2,616,084 2,616,084 2,574,305 41,779
511,693 520,924 462,843 58,081
2,187,750 2,187,750 2,104,891 82,859
10,250,154 10,381,561 10,624,399 (242,838)
285,227 165,518 1,306,353 1,140,835
- - 1,316,886 1,316,886
93,000 130,731 132,318 1,587
(1,266,203) (1,529,403) (1,687,739) (158,336)
(1,173,203) (1,398,672) (238,535) 1,160,137
(887,976) (1,233,154) 1,067,818 2,300,972
887,976 1,233,154 8,292,038 7,058,884
$ - $ - $ 9,359,856 $ 9,359,856
72
Town of Mamaroneck, New York
Town Outside Villages Fund
Schedule of Revenues and Other Financing Sources Compared to Budget
Year Ended December 31, 2018
(With Comparative Actuals for 2017)
Variance with
Final Budget
Original Final Positive 2017
Budget Budget Actual (Negative) Actual
REAL PROPERTY TAXES $ 9,831,560 $ 9,831,560 $ 9,822,525 $ (9,035) $ 9,569,007
NON-PROPERTY TAXES
Non-property tax distribution from County 1,730,000 1,730,000 1,917,581 187,581 1,827,391
DEPARTMENTAL INCOME
Police fees 300 300 338 38 291
Zoning fees 8,000 8,000 37,013 29,013 17,200
co Planning Board fees 4,000 4,000 12,526 8,526 11,535
Emergency tenants protection 2,500 2,500 2,260 (240) 2,360
Parking fees 140,000 140,000 127,113 (12,887) 155,443
Recreation fees 33,000 33,000 38,841 5,841 38,865
187,800 187,800 218,091 30,291 225,694
LICENSES AND PERMITS
Building permits 428,000 428,000 673,683 245,683 581,835
Alarm licenses 36,000 36,000 39,240 3,240 39,240
Other licenses 90,000 90,000 195,460 105,460 158,288
554,000 554,000 908,383 354,383 779,363
FINES AND FORFEITURES
False alarms 5,000 5,000 9,760 4,760 6,575
SALE OF PROPERTY AND COMPENSATION FOR LOSS
Sale of property - - - -
1,200
1
MISCELLANEOUS
Unclassified 3,000 3,000 15,117 12,117 7,991
TOTAL REVENUES 12,311,360 12,311,360 12,891,457 580,097 12,417,221
OTHER FINANCING SOURCES
Insurance recoveries - 44,000 28,598 (15,402) 580
Transfers in
Capital Projects Fund - - 1,207 1,207 17,621
Debt Service Fund 14,500 14,500 14,500 - 17,000
Tri-Municipal Cable T.V. Fund 119,000 119,000 119,658 658 119,658
TOTAL OTHER FINANCING SOURCES 133,500 177,500 163,963 (13,537) 154,859
TOTAL REVENUES AND OTHER
FINANCING SOURCES $ 12,444,860 $ 12,488,860 $ 13,055,420 $ 566,560 $ 12,572,080
co
N
See independent auditors' report.
Town of Mamaroneck, New York
Town Outside Villages Fund
Schedule of Expenditures and Other Financing Uses Compared to Budget
Year Ended December 31, 2018
(With Comparative Actuals for 2017)
Variance with
Final Budget
Original Final Positive 2017
Budget Budget Actual (Negative) Actual
GENERAL GOVERNMENT SUPPORT
Central communications $ 41,960 $ 41,960 $ 40,504 $ 1,456 $ 28,091
Central services 130,900 130,900 80,470 50,430 79,251
Central data processing 157,576 157,576 153,362 4,214 137,452
Unallocated insurance 114,330 114,330 129,387 (15,057) 122,412
Judgments and claims 75,000 75,000 136,519 (61,519) 52,790
Metropolitan commuter transportation mobility tax 20,000 20,000 19,275 725 18,521
Employee evaluations 5,000 5,000 3,134 1,866 2,900
Credit card fees 3,500 3,500 5,542 (2,042) 4,804
Contingency 2,000 2,000 - 2,000 -
w
C4
550,266 550,266 568,193 (17,927) 446,221
PUBLIC SAFETY
Police 5,458,899 5,458,899 5,331,356 127,543 5,293,187
Other public safety 11,000 11,000 3,725 7,275 5,179
Traffic control 101,467 101,467 93,683 7,784 57,625
Control of animals 18,500 18,500 16,389 2,111 18,264
Safety inspection 448,179 448,179 431,871 16,308 471,689
6,038,045 6,038,045 5,877,024 161,021 5,845,944
HEALTH
Narcotics Guidance Council 59,100 59,100 59,100 - 59,100
TRANSPORTATION
Off-street parking lots 33,550 33,550 24,648 8,902 6,321
CULTURE AND RECREATION
Playgrounds and recreation 62,650 62,650 57,213 5,437 54,000
Youth programs 21,000 21,000 20,000 1,000 21,000
Joint youth advocate - - - - 525
Library 1,288,260 1,288,260 1,288,260 - 1,263,000
Celebrations 3,000 3,000 2,606 394 2,558
1,374,910 1,374,910 1,368,079 6,831 1,341,083
HOME AND COMMUNITY SERVICES
Board of Appeals 50,685 50,685 50,461 224 48,640
Planning Board 71,235 71,235 71,943 (708) 77,119
Environmental control 95,668 95,668 89,406 6,262 90,392
Emergency tenant protection 2,500 2,500 2,410 90 2,450
Coastal zone 1,425 1,425 79 1,346 750
221,513 221,513 214,299 7,214 219,351
EMPLOYEE BENEFITS
State retirement 85,000 85,000 72,172 12,828 88,616
Police retirement 1,100,000 1,100,000 1,095,285 4,715 1,072,787
Social security 450,000 450,000 380,867 69,133 377,653
Workers' compensation benefits 298,700 298,700 255,911 42,789 290,924
Life insurance 3,500 3,500 3,096 404 3,344
Hospital and medical insurance 2,204,050 2,204,050 2,137,608 66,442 1,971,810
Disability insurance 1,000 1,000 685 315 782
Unemployment benefits 15,000 15,000 16,524 (1,524) 13,308
4,157,250 4,157,250 3,962,148 195,102 3,819,224
co
TOTAL EXPENDITURES 12,434,634 12,434,634 12,073,491 361,143 11,737,244
OTHER FINANCING USES
Transfers out
General Fund 50,000 50,000 50,000 - 50,000
Debt Service Fund 171,667 171,667 166,953 4,714 172,211
Capital Projects Fund 146,500 346,448 346,448 - 164,755
TOTAL OTHER FINANCING USES 368,167 568,115 563,401 4,714 386,966
TOTAL EXPENDITURES AND OTHER
FINANCING USES $ 12,802,801 $ 13,002,749 $ 12,636,892 $ 365,857 $ 12,124,210
See independent auditors' report.
(This page intentionally left blank)
Town of Mamaroneck, New York
Highway Fund
Comparative Balance Sheet
December 31,
2018 2017
ASSETS
Cash and equivalents $ 796,737 $ 1,027,433
Receivables
Accounts 287 1,728
Due from other governments 45,702 23,374
State and Federal aid 118,826 10,035
Due from other funds 65,107 94,400
229,922 129,537
Prepaid expenditures 138,441 473,007
Total Assets $ 1,165,100 $ 1,629,977
LIABILITIES AND FUND BALANCE
Liabilities
Accounts payable $ 139,317 $ 170,009
Accrued liabilities 11,450 15,372
Due to other funds 179,358 395,448
Total Liabilities 330,125 580,829
Fund balance
Nonspendable 138,441 473,007
Assigned 696,534 576,141
Total Fund Balance 834,975 1,049,148
— Total Liabilities and Fund Balance $ 1,165,100 $ 1,629,977
I
See independent auditors' report.
85
Town of Mamaroneck, New York
Highway Fund
Comparative Schedule of Revenues, Expenditures and Changes
in Fund Balance - Budget and Actual
Years Ended December 31,
2018
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Real property taxes $ 5,007,569 $ 5,007,569 $ 5,002,973 $ (4,596)
Departmental income 20,000 20,000 33,816 13,816
Intergovernmental charges 444,000 444,000 346,909 (97,091)
Use of money and property 100 100 225 125
Sale of property and
compensation for loss 11,500 11,500 26,162 14,662
State aid 85,000 85,000 118,826 33,826
Miscellaneous - - 8,734 8,734
Total Revenues 5,568,169 5,568,169 5,537,645 (30,524)
EXPENDITURES
Current
Transportation 3,094,064 3,096,424 3,065,907 30,517
Employee benefits 1,600,350 1,600,350 1,592,670 7,680
Total Expenditures 4,694,414 4,696,774 4,658,577 38,197
Excess of Revenues
Over Expenditures 873,755 871,395 879,068 7,673
OTHER FINANCING SOURCES
(USES)
Insurance recoveries 10,000 10,000 10,882 882
Transfers in 88,170 90,530 133,640 43,110
Transfers out (1,076,590) (1,255,948) (1,237,763) 18,185
Total Other Financing Uses (978,420) (1,155,418) (1,093,241) 62,177
Net Change in Fund Balance (104,665) (284,023) (214,173) 69,850
FUND BALANCE I
Beginning of Year 104,665 284,023 1,049,148 765,125
End of Year $ - $ - $ 834,975 $ 834,975
See independent auditors' report.
86
2017
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
$ 4,991,021 $ 4,991,021 $ 4,982,470 $ (8,551)
20,000 20,000 22,683 2,683
453,000 453,000 370,269 (82,731)
100 100 182 82
11,500 11,500 29,967 18,467
85,000 85,000 118,772 33,772
20 20
5,560,621 5,560,621 5,524,363 (36,258)
3,057,227 3,061,727 2,932,202 129,525
1,491,400 1,491,400 1,476,230 15,170
4,548,627 4,553,127 4,408,432 144,695
1,011,994 1,007,494 1,115,931 108,437
10,000 148,000 145,272 (2,728)
26,800 26,800 41,938 15,138
(1,091,893) (1,301,643) (1,497,770) (196,127)
(1,055,093) (1,126,843) (1,310,560) (183,717)
(43,099) (119,349) (194,629) (75,280)
43,099 119,349 1,243,777 1,124,428
$ - $ - $ 1,049,148 $ 1,049,148
87
Town of Mamaroneck, New York
Special Districts Fund
Combining Balance Sheet - Sub Funds
December 31, 2018
(With Comparative Totals for 2017)
Street Refuse and
Water Sewer Lighting Garbage
District District District District
ASSETS
Cash and equivalents $ 25,094 $ 182,963 $ 1,503 $ 132,687
Investments 2,852,433 - - -
Receivables
Accounts - - - -
Due from other governments - 46,340 - -
Due from other funds 38,752 - - -
38,752 46,340 - -
Prepaid expenditures 2,900 7,735 5,317 18,475
Total Assets $ 2,919,179 $ 237,038 $ 6,820 $ 151,162
LIABILITIES AND FUND
BALANCES (DEFICITS)
Liabilities
Accounts payable $ 10,359 $ 1,446 $ 17,478 $ -
Accrued liabilities - 1,268 - -
Due to other funds 1,230,078 - - 2,640
Total Liabilities 1,240,437 2,714 17,478 2,640
Fund balances (Deficits)
Nonspendable 2,900 7,735 5,317 18,475
Restricted - - - -
Assigned 1,675,842 226,589 (15,975) 130,047
Total Fund Balances (Deficit) 1,678,742 234,324 (10,658) 148,522
Total Liabilities and
Fund Balances $ 2,919,179 $ 237,038 $ 6,820 $ 151,162
See independent auditors' report.
88
Fire Totals
Ambulance Protection
District District 2018 2017
$ 430,259 $ 978,560 $ 1,751,066 $ 1,627,027
- 1,202,047 4,054,480 3,120,028
16,183 16,183 1,271
3,400 - 49,740 61,723
890 - 39,642 69,266
4,290 16,183 105,565 132,260
46,391 113,365 194,183 450,948
$ 480,940 $ 2,310,155 $ 6,105,294 $ 5,330,263
$ 22,215 $ 14,061 $ 65,559 $ 66,371
31,533 18,592 51,393 39,566
14,380 288,717 1,535,815 35,598
68,128 321,370 1,652,767 141,535
46,391 113,365 194,183 450,948
1,202,047 1,202,047 1,132,694
366,421 673,373 3,056,297 3,605,086
412,812 1,988,785 4,452,527 5,188,728
$ 480,940 $ 2,310,155 $ 6,105,294 $ 5,330,263
89
Town of Mamaroneck, New York
Special Districts Fund
Combining Schedule of Revenues, Expenditures and Changes
in Fund Balances - Sub Funds
Year Ended December 31, 2018
(With Comparative Totals for 2017)
Street
Water Sewer Lighting
District District District
REVENUES
Real property taxes $ - $ - $ 288,730
Departmental income 861,024 233,972 -
Intergovernmental charges - - -
Use of money and property 40,345 - -
Sale of property and
compensation for loss - -
Miscellaneous - - 423
Total Revenues 901,369 233,972 289,153
EXPENDITURES
Current
Public safety - - -
Health - - -
Transportation - - 165,968
Home and community services 87,963 128,349 -
Employee benefits - 47,489 29,552
Debt service
Principal - - -
Interest - - -
Total Expenditures 87,963 175,838 195,520
Excess of Revenues
Over Expenditures 813,406 58,134 93,633
OTHER FINANCING SOURCES (USES)
Transfers in 38,752 - 595
Transfers out (1,649,302) (92,882) (125,634)
Total Other Financing Uses (1,610,550) (92,882) (125,039)
Net Change in Fund Balances (797,144) (34,748) (31,406)
FUND BALANCES (DEFICITS)
Beginning of Year 2,475,886 269,072 20,748
End of Year $ 1,678,742 $ 234,324 $ (10,658)
See independent auditors' report.
90
Refuse and Fire Totals
Garbage Ambulance Protection
District District District 2018 2017
$ 2,160,829 $ 588,915 $ 3,790,191 $ 6,828,665 $ 6,561,652
836,835 - 1,931,831 2,100,063
-
122,280 - 122,280 122,966
-
36,067 76,412 41,608
- 440,330 440,330 5,067
- 4,503 450 5,376 117
2,160,829 1,552,533 4,267,038 9,404,894 8,831,473
- 2,039,443 2,039,443 1,832,467
- 1,172,014 - 1,172,014 1,117,013
- 165,968 139,430
1,987,280 - - 2,203,592 2,159,687
266,935 1,332,500 1,676,476 1,597,545
- 29,300 - 29,300 29,300
- 185 - 185 183
1,987,280 1,468,434 3,371,943 7,286,978 6,875,625
173,549 84,099 895,095 2,117,916 1,955,848
890 19,500 59,737 69,150
(140,235) (79,040) (826,761) (2,913,854) (1,762,941)
(140,235) (78,150) (807,261) (2,854,117) (1,693,791)
33,314 5,949 87,834 (736,201) 262,057
115,208 406,863 1,900,951 5,188,728 4,926,671
$ 148,522 $ 412,812 $ 1,988,785 $ 4,452,527 $ 5,188,728
91
Town of Mamaroneck, New York
Section 8 Housing Assistance Fund
Comparative Balance Sheet
December 31,
2018 2017
ASSETS
Cash and equivalents $ 640,018 $ 824,649
LIABILITIES AND FUND BALANCE
Liabilities
Accounts payable $ - $ 535
Due to other funds 163,389 351,934
Total Liabilities 163,389 352,469
Fund balance
Restricted 476,629 472,180
Total Liabilities and Fund Balance $ 640,018 $ 824,649
See independent auditors' report.
92
Town of Mamaroneck, New York
Section 8 Housing Assistance Fund
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
Years Ended December 31,
2018 2017
REVENUES
Use of money and property $ 1,308 $ 1,539
Federal aid 6,364,325 6,109,608
Miscellaneous 22,474 20,990
Total Revenues 6,388,107 6,132,137
EXPENDITURES
Current
Economic opportunity and
development 6,383,658 6,372,335
Excess (Deficiency) of Revenues Over Expenditures 4,449 (240,198)
FUND BALANCE
Beginning of Year 472,180 712,378
End of Year $ 476,629 $ 472,180
See independent auditors' report.
93
Town of Mamaroneck, New York
Capital Projects Fund
Comparative Balance Sheet
December 31,
2018 2017
ASSETS
Cash and equivalents $ 6,465,725 $ 1,749,393
Receivables
Accounts 171,681 28,278
State and Federal aid 3,873 102,695
Due from other funds 2,127,885 554,106
2,303,439 685,079
Total Assets $ 8,769,164 $ 2,434,472
LIABILITIES AND FUND BALANCE
Liabilities
Accounts payable $ 1,129,095 $ 482,840
Due to other funds 896,233 141,077
Unearned revenues 9,795 9,795
Total Liabilities 2,035,123 633,712
Fund balance
Restricted 6,734,041 1,800,760
Total Liabilities and Fund Balance $ 8,769,164 $ 2,434,472
See independent auditors' report.
94
Town of Mamaroneck, New York
Capital Projects Fund
Comparative Statement of Revenues, Expenditures and Changes
in Fund Balance
Years Ended December 31,
2018 2017
REVENUES
State aid $ 8,524 $ 5,170
Federal aid 38,246 134,888
Miscellaneous 439,660 198,190
Total Revenues 486,430 338,248
EXPENDITURES
Capital outlay 5,253,640 6,368,279
Deficiency of Revenues Over Expenditures (4,767,210) (6,030,031)
OTHER FINANCING SOURCES (USES)
Bonds issued 7,215,500 -
Transfers in 3,383,936 2,127,111
Transfers out (898,945) (140,747)
Total Other Financing Sources 9,700,491 1,986,364
Net Change in Fund Balance 4,933,281 (4,043,667)
FUND BALANCE
Beginning of Year 1,800,760 5,844,427
End of Year $ 6,734,041 $ 1,800,760
See independent auditors' report.
95
Town of Mamaroneck, New York
Capital Projects Fund
Project-Length Schedule
Inception of Project through December 31, 2018
Project Project Expenditures Unexpended
PROJECT Number Budget and Transfers Balance
Justice Court Equipment 28-4 $ 48,500 $ 38,747 $ 9,753
Sanitary Sewer Pump Station 2014-23 35,500 387 35,113
Fire District Apparatus 2015-11 1,700,000 739,204 960,796
Fire Building Improvements 2015-29 363,000 216,352 146,648
Weaver Street Sidewalk Extensions 2015-45 395,000 47,640 347,360
Water Capital Improvement 2016-12 1,347,200 1,754,598 (407,398)
Town Center Building Improvement 2016-14 371,250 167,300 203,950
Ambulance Equipment 2016-33 5,000 - 5,000
Conservation Trails 2016-39 52,750 20,023 32,727
Parking Lot Town Center 2016-48 597,120 800,779 (203,659)
Highway Vehicles and Equipment 2017-06 580,000 334,454 245,546
Town Center Building Improvement 2017-14 227,500 2,397 225,103
Computer Software 2017-19 149,533 188,862 (39,329)
Computer Hardware 2017-20 126,000 159,310 (33,310)
Ice Rink Improvements 2017-24 105,064 61,371 43,693
Fire Building Improvements 2017-29 1,213,000 1,380,038 (167,038)
Recreation Facility Improvement 2017-31 7,500 - 7,500
Ambulance Equipment 2017-33 19,250 9,490 9,760
Highway Garage Building Improvements 2017-38 163,500 13,417 150,083
Sheldrake Improvements 2017-40 5,000 - 5,000
Gardens Lake Improvement 2017-53 61,050 12,344 48,706
Pryor Manor Bridge Improvement 2017-54 103,500 67,508 35,992
Fire Turnout Gear Equipment 2017-56 250,000 201,638 48,362
Senior Center Improvements 2017-58 16,000 - 16,000
Police Vehicles 2018-02 112,500 9,858 102,642
Town Center Building Improvement 2018-14 853,350 53,771 799,579
Computer Software 2018-19 85,255 73,071 12,184
Computer Hardware 2018-20 227,045 190,826 36,219
Recreation Facility Improvement 2018-31 81,500 15,952 65,548
Parking Lot Improvement 2018-48 125,000 1,377 123,623
Sanitary Sewer Improvement 2018-60 2,795,000 23,707 2,771,293
Traffic Control Devices 2018-61 250,000 - 250,000
North Berry Pressure Regulator 1344-12 71,162 65,315 5,847
Mamaroneck Ave Pressure Regulator 1345-12 80,808 61,429 19,379
Kenilworth Tank 1346-12 798,500 24,504 773,996
Water Infrastructure 18 Paving 1348-12 129,000 91,731 37,269
Rye Lake UV Facility 1352-12 1,586,000 8,732 1,577,268
Senior Center Improvements 2019-58 190,000 - 190,000
Totals $ 15,327,337 $ 6,836,132 $ 8,491,205
See independent auditors' report.
96
Fund Balance
(Deficit) at
Total December 31,
Revenues 2018
$ 38,747 $ -
35,500 35,113
1,978,275 1,239,071
363,000 146,648
57,140 9,500
1,754,598 -
371,250 203,950
5,000 5,000
52,750 32,727
847,228 46,449
580,000 245,546
227,500 225,103
201,290 12,428
162,170 2,860
105,064 43,693
1,337,740 (42,298)
7,500 7,500
19,250 9,760
107,500 94,083
5,000 5,000
61,050 48,706
275,000 207,492
250,000 48,362
16,000 16,000
112,500 102,642
853,350 799,579
85,255 12,184
227,045 36,219
81,500 65,548
125,000 123,623
2,795,000 2,771,293
250,001 250,001
71,162 5,847
80,808 19,379
(24,504)
(91,731)
(8,732)
30,000 30,000
$ 13,570,173 $ 6,734,041
97
Town of Mamaroneck, New York
Non-Major Governmental Funds
Combining Balance Sheet
December 31, 2018
(With Comparative Totals for 2017)
Tri-
Municipal Special
Cable T.V. Purpose
ASSETS
Cash and equivalents $ 1,316,715 $ 260,478
Receivables
Accounts 225,110 230
Due from other funds - -
225,110 230
Total Assets $ 1,541,825 $ 260,708
LIABILITIES AND FUND BALANCES
Liabilities
Due to other funds $ - $ -
Fund balances
Restricted - 260,708
Assigned 1,541,825 -
Total Fund Balances 1,541,825 260,708
Total Liabilities and Fund Balances $ 1,541,825 $ 260,708
See independent auditors' report.
98
Total Non-Major
Governmental Funds
Debt
Service 2018 2017
$ 1,048,654 $ 2,625,847 $ 2,678,873
225,340 230,320
804,885 804,885 83,232
804,885 1,030,225 313,552
$ 1,853,539 $ 3,656,072 $ 2,992,425
$ - $ - $ 155,950
1,689,539 1,950,247 887,867
164,000 1,705,825 1,948,608
1,853,539 3,656,072 2,836,475
$ 1,853,539 $ 3,656,072 $ 2,992,425
99
Town of Mamaroneck, New York
Non-Major Governmental Funds
Combining Statement of Revenues, Expenditures and Changes
in Fund Balances
Year Ended December 31, 2018
(With Comparative Totals for 2017)
Tri-
Municipal Special
Cable T.V. Purpose
REVENUES
Departmental income $ 1,021,764 $
Use of money and property 5,074 -
Miscellaneous - 39,226
Total Revenues 1,026,838 39,226
EXPENDITURES
Current
General government support 1,079,793 -
Home and community services - 741
Debt service
Principal - -
Interest - -
Refunding bond issuance costs - -
Total Expenditures 1,079,793 741
Excess (Deficiency) of
Revenues Over Expenditures (52,955) 38,485
OTHER FINANCING SOURCES (USES)
Refunding bonds issued - -
Issuance premium - -
Payment to refunded bond
escrow account - -
Transfers in - -
Transfers out (119,658) (28,148)
Total Other Financing Sources (Uses) (119,658) (28,148)
Net Change in Fund Balances (172,613) 10,337
FUND BALANCES
Beginning of Year 1,714,438 250,371
End of Year $ 1,541,825 $ 260,708
See independent auditors' report.
100
Total Non-Major
Governmental Funds
Debt
Service 2018 2017
$ - $ 1,021,764 $ 1,040,103
3,554 8,628 13,104
3,581 42,807 55,310
7,135 1,073,199 1,108,517
1,079,793 946,204
741 5,647
2,460,000 2,460,000 2,320,845
646,702 646,702 858,864
124,916
3,106,702 4,187,236 4,256,476
(3,099,567) (3,114,037) (3,147,959)
7,040,000
404,266 404,266 51,989
(6,967,073)
3,911,344 3,911,344 3,262,609
(234,170) (381,976) (311,242)
4,081,440 3,933,634 3,076,283
981,873 819,597 (71,676)
871,666 2,836,475 2,908,151
$ 1,853,539 $ 3,656,072 $ 2,836,475
101
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Town of Mamaroneck, New York
Tri-Municipal Cable T.V. Fund
Comparative Balance Sheet
December 31,
2018 2017
ASSETS
Cash and equivalents $ 1,316,715 $ 1,484,118
Accounts receivable 225,110 230,320
Total Assets $ 1,541,825 $ 1,714,438
FUND BALANCE
Assigned $ 1,541,825 $ 1,714,438
See independent auditors' report.
102
Town of Mamaroneck, New York
Tri-Municipal Cable T.V. Fund
Comparative Schedule of Revenues, Expenditures
and Changes in Fund Balance - Budget and Actual
Years Ended December 31,
2018
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Departmental income $ 751,165 $ 751,165 $ 1,021,764 $ 270,599
Use of money and property 1,000 1,000 5,074 4,074
Total Revenues 752,165 752,165 1,026,838 274,673
EXPENDITURES
Current
General government support 982,507 982,507 1,079,793 (97,286)
Excess (Deficiency) of
Revenues Over Expenditures (230,342) (230,342) (52,955) 177,387
OTHER FINANCING USES
Transfers out (119,658) (119,658) (119,658) -
Net Change in Fund Balance (350,000) (350,000) (172,613) 177,387
FUND BALANCE
Beginning of Year 350,000 350,000 1,714,438 1,364,438
End of Year $ - $ - $ 1,541,825 $ 1,541,825
See independent auditors' report.
103
2017
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
$ 688,800 $ 688,800 $ 1,040,103 $ 351,303
700 700 1,801 1,101
689,500 689,500 1,041,904 352,404
919,842 919,842 946,204 (26,362)
(230,342) (230,342) 95,700 326,042
(119,658) (119,658) (119,658) -
(350,000) (350,000) (23,958) 326,042
350,000 350,000 1,738,396 1,388,396
$ - $ - $ 1,714,438 $ 1,714,438
104
Town of Mamaroneck, New York
Special Purpose Fund
Comparative Balance Sheet
December 31,
2018 2017
ASSETS
Cash and equivalents $ 260,478 $ 250,371
Accounts receivable 230 -
Total Assets $ 260,708 $ 250,371
FUND BALANCE
Restricted $ 260,708 $ 250,371
See independent auditors' report.
105
Town of Mamaroneck, New York
Special Purpose Fund
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balance
Years Ended December 31,
2018 2017
REVENUES
Miscellaneous $ 39,226 $ 55,310
EXPENDITURES
Current
Home and community services 741 5,647
Excess of Revenues Over Expenditures 38,485 49,663
OTHER FINANCING USES
Transfers out (28,148) (35,634)
Net Change in Fund Balance 10,337 14,029
FUND BALANCE
Beginning of Year 250,371 236,342
End of Year $ 260,708 $ 250,371
See independent auditors' report.
106
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Town's financial statements are free from
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts and grant agreements, noncompliance with which could have a direct and material effect on the
determination of financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The
results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
We noted certain matters that we reported to the management of the Town in a separate letter.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal
control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the entity's internal control and compliance. Accordingly,
this communication is not suitable for any other purpose.
Pr 2'a7, � LLP
PKF O'Connor Davies, LLP
Harrison, New York
April 26, 2019
111
O PKF
O'CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
Report on Compliance For Each Major Federal Program and Report on
Internal Control Over Compliance Required by
The Uniform Guidance
Independent Auditor's Report
The Honorable Supervisor and the Town Board
of the Town of Mamaroneck, New York
Report on Compliance for Each Major Federal Program
We have audited the Town of Mamaroneck, New York's ("Town") compliance with the types of compliance
requirements described in the OMB Compliance Supplement that could have a direct and material effect
on each of the Town's major federal programs for the year ended December 31, 2018. The Town's major
federal programs are identified in the summary of auditors' results section of the accompanying schedule
of findings and questioned costs.
Management's Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and
grants applicable to its federal programs.
Auditors'Responsibility
Our responsibility is to express an opinion on compliance for each of the Town's major federal programs
based on our audit of the types of compliance requirements referred to above. We conducted our audit of
compliance in accordance with auditing standards generally accepted in the United States of America; the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for
Federal Awards ("Uniform Guidance"). Those standards and the Uniform Guidance require that we plan
and perform the audit to obtain reasonable assurance about whether noncompliance with the types of
compliance requirements referred to above that could have a direct and material effect on a major federal
program occurred. An audit includes examining, on a test basis, evidence about the Town's compliance
with those requirements and performing such other procedures as we considered necessary in the
circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal
program. However, our audit does not provide a legal determination of the Town's compliance.
Opinion on Each Major Federal Program
In our opinion, the Town complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs for the
year ended December 31, 2018.
PKF O'CONNOR DAVIES, LLP
500 Mamaroneck Avenue, Harrison,NY 10528 I Tel:914.381.8900 I Fax:914.381.8910 I www.pkfod.com
PKF O'Connor Davies,LLP is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or
liability for the actions or inactions on the part of any other individual member firm or firms.
Report on Internal Control Over Compliance
Management of the Town is responsible for establishing and maintaining effective internal control over
compliance with the types of compliance requirements referred to above. In planning and performing our
audit of compliance, we considered the Town's internal control over compliance with the types of
requirements that could have a direct and material effect on each major federal program to determine the
auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on
compliance for each major federal program and to test and report on internal control over compliance in
accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the
effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the
effectiveness of the Town's internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a
federal program on a timely basis. A material weakness in internal control over compliance is a deficiency,
or combination of deficiencies, in internal control over compliance, such that there is a reasonable
possibility that material noncompliance with a type of compliance requirement of a federal program will not
be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over
compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type
of compliance requirement of a federal program that is less severe than a material weakness in internal
control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over
compliance that might be material weaknesses or significant deficiencies. We did not identify any
deficiencies in internal control over compliance that we consider to be material weaknesses. However,
material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing
of internal control over compliance and the results of that testing based on the requirements of the Uniform
Guidance. Accordingly, this report is not suitable for any other purpose.
P r®'e 7fM,d2 , LLP
PKF O'Connor Davies, LLP
Harrison, New York
April 26, 2019
113
Town of Mamaroneck, New York
Schedule of Expenditures of Federal Awards
Year Ended December 31, 2018
Pass-Through Passed
Federal Entity Through Federal
Federal Grantor/Pass-Through Grantor/ CFDA Identifying to Sub- Program
Program or Cluster Title Number(1) Number Recipients Expenditures
U.S. Department of Housing
and Urban Development
Direct Program
Section 8 Housing Choice Vouchers 14.871 $ - $ 6,383,658
Environmental Protection Agency
Indirect Programs- Passed through
NYS Environmental Facilities Corporation
Clean Water State Revolving Fund Cluster
Disaster Relief Appropriations Act(DRAA)
Hurricane Sandy Capitalization Grants for
Drinking Water State Revolving Funds 66.483 N/A 23,258
Direct Program
Long Island Sound Program 66.437 - 14,988
- 38,246
U.S. Department of Health
and Human Services
Indirect Programs- Passed
through County of Westchester
Special Programs for the Aging -Title III, Part B AGET6860415
Grants for Supportive Services and Senior Centers 93.044 710335 - 8,172
Special Programs for the Aging -Title Ill, Part C AGET9420415
Nutrition Services 93.045 710335 - 50,071
Total U.S. Department of Health and
Human Services - 58,243
Total Expenditures of Federal Awards $ - $ 6,480,147
(1) Catalog of Federal Domestic Assistance Number
The accompanying notes are an integral part of this schedule.
1.14
Town of Mamaroneck, New York
Notes to Schedule of Expenditures of Federal Awards
December 31, 2018
Note 1 - Basis of Presentation
The accompanying schedule of expenditures of federal awards (the"Schedule") includes the federal award
activity of the Town of Mamaroneck, New York ("Town") under programs of the federal government for the
year ended December 31, 2018. Federal awards received directly from the Federal agencies as well as
Federal awards passed through other government agencies are included in the Schedule. The information
in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for
Federal Awards ("Uniform Guidance"). Because the Schedule presents only a selected portion of the
operations of the Town, it is not intended to and does not present the financial position, changes in net
position or cash flows of the Town.
Note 2 - Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein
certain types of expenditures are not allowable or are limited as to reimbursement.
Note 3 - Indirect Cost Rate
The Town has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform
Guidance.
Note 4 - Subrecipient
For the year ended December 31, 2018, the Town provided no funds to subrecipients.
Note 5 - Nonmonetary Assistance
For the year ended December 31, 2018, the Town received no nonmonetary assistance.
115
Town of Mamaroneck, New York
Summary Schedule of Prior Audit Findings
Year Ended December 31, 2018
None
116
Town of Mamaroneck, New York
Schedule of Findings and Questioned Costs
Year Ended December 31, 2018
Section I - Summary of Auditor's Results
Financial Statements
Type of report the auditor
issued on whether the financial statements audited
were prepared in accordance with GAAP Unmodified
Internal control over financial reporting:
• Material weakness(es) identified? Yes X No
• Significant deficiency(ies) identified? Yes X None reported
Noncompliance material to financial statements
noted? Yes X No
Federal Awards
Internal Control over major federal programs:
• Material weakness(es) identified? Yes X No
• Significant deficiency(ies) identified ? Yes X None reported
Type of auditor's report issued on compliance
for major federal programs Unmodified
Any audit findings disclosed that are
required to be reported in accordance with
2 CFR 200.516(a)? Yes X No
Identification of major federal programs
CFDA Number(s) Name of Federal Program or Cluster
14.871 Section 8 Housing Choice Vouchers
Dollar threshold used to distinguish
between Type A and Type B programs: $750,000
Auditee qualified as low-risk auditee? X Yes No
117
Town of Mamaroneck, New York
Schedule of Findings and Questioned Costs (Concluded)
Year Ended December 31, 2018
Section 11-Financial Statement Findings
None
Section III- Federal Award Findings and Questioned Costs
None
118
OPKF
O`CONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
PKF O'Connor Davies, LLP is a member firm of the PKF International
Limited network of legally independent firms.
MOT/ION OF/ SECQNDED BY
Town of Mamaroneck VV v 7 1
K F E K S
From: Tracy Yogman-Town Comptroller
Re: Fire Claims
1Sf �1
Date: May 21, 2019
IV
The following Town of Mamaroneck Fire Department claims have been certified by Chief Joseph Russo and submitted to the Comptroller's
Office for payment:
VENDOR DESCRIPTION Amount
Repaired Scott Voice Amplifiers,batteries,Air Pak repair labor charge,Scott parts,Scott face
AAA Emergency Supply Co. mask&Mobile Bail Out Truck rental $ 1,064.28
Cablevision Cable Services for 4/23/19-5/22/19 $ 224.20
CIT Xerox Copier contract 4/21/19 $ 296.68
Con Edison Fire HQ gas service 4/1/19-4/30/19 $ 814.86
Grainger Cleaning supplies $ 38.54
Inkitup Embroidery for Volunteer uniforms $ 450.00
Uniforms for Volunteers-Fleece&Job Shirts:DC Brod,jobshirts,Officers stripes:DC Hughes,LT.
New England Uniform,LLC Sacks rain jacket $ 550.00
Ready Refresh Water Cooler Rental 3/19/19-4/18/19 $ 91.97
Sound Shore Pest Control Exterminating services on 4/18/19 $ 65.00
UniFirst Corporation Cleaning Supplies 4/12/19,4/19/19,4/26/19,5/3/19,5/10/19 $ 633.54
Verizon Fire HQ service 4/10/19-5/9/19 $ 254.11
Villa Maria Pizza Food for Department Drill 5/14/19 $ 114.34
Villa Maria Pizza Food for Drill 5/4/19:Personal Escape System Class,Explorer Drill 5/1/19 $ 171.10
Villa Maria Pizza Food for Fast Drill 4/24/19,Rescue Drill 4/29/19 $ 162.85
WJWW Water Charges 3/26/19-4/25/19 $ 27.43
WJWW 205 Weaver ST.charges 3/26/19-4/25/19 $ 82.24
Westech Elevator Services,Inc. Maintenance for month of May 2019 $ 175.00
$
$ -
Total $ 5,216.14
APPROVED BY RESOLUTION
OF BOARD OF FIRE COMMISSIONERS
DATE 5 '.2//-,20 /_�/
Pio-r- -I--
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9 Town of Mamaroneck 'LT
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m Town Center
740 West Boston Post Road,Mamaroneck, NY 10543-3353
OFFICE OF THE TOWN ADMINISTRATOR TEL 914-381-7810
- : - :09
saltieri@townofmamaroneckny.org
www.townofmamaroneckny.org
Memorandum MOTION OF SECONDED BY
To: Supervisor and Town Board ✓ y
Re: Renewal of Inter-Municipal Agreement K E K S
City of New Rochelle
Date: May 16, 2019
In 2015 the Town and the City of New Rochelle entered into an inter-municipal els
agreement for the Town to provide certain highway related services to New
Rochelle residents. The services include leaf collection and snow removal. Leaf
collection is provided to those City residents living on Dogwood Lane, Wildwood
Circle and a portion of Pryor Manor Road near Dillon Road. Snow removal iscte?
provided on the same aforementioned streets and also on Forest Avenue between
the Town/City border and Pinebrook Drive.
The initial agreement has expired and is up for renewal. Attached is a copy of the
proposed renewal agreement. The agreement is identical to the original with the
following exceptions:
• The reimbursement rates have been adjusted to reflect current costs and are
updated regularly. For snow removal the Town utilizes the per mile rates
established by New York State for snow removal.
• Instead of having a hard and fast termination date, this agreement allows
both parties to continue the arrangement from year to year with either party
having the right to terminate upon six-month's notice.
This past year the billing for leaf collection was $2,400 and $5,113 for snow
removal.
There is also an agreement between the Joint Garbage Commission and the City for
the Commission to collect garbage and recycling from the residents on Dogwood
Lane, Wildwood Circle, and Pryor Manor Road. A total of 16 homes in New Rochelle
receive the service from the Commission. The City pays the Commission about
$10,000 dollars a year for the service.
Requested Action: that the Town Board approve the renewal of the inter-
municipal agreement with the City of New Rochelle for leaf collection and
snow removal services and that the Town Administrator be authorized to
execute the agreement.
'Stephen V. Altieri
Town Administrator
t, Printed on Recycled Paper
M
INTERMUNICPAL AGREEMENT FOR SNOW AND ICE
AND LEAF REMOVAL SERVICES
TOWN OF MAMARONECK AND CITY OF NEW ROCHELLE
THIS AGREEMENT is made and entered into as of the date of the last signature below("Effective
Date"),by and between the Town of Mamaroneck(the"Town")and the City of New Rochelle(the"City"),
each being a municipal corporation of the State of New York, having addresses at the Town, 740 West
Boston Post Road,Mamaroneck,New York 10543,and the City, 515 North Avenue,New Rochelle,New
York 10801.
WHEREAS, the City desires to have the Town provide, and the Town is willing to provide: (i)
snow and ice control services, including road treatment of salt and salt brine, and plowing when snow
accumulates to three(3)inches,all in accordance with the Town's snow and ice operations,to the following
3.09 lane miles of City-owned roads: Forest Avenue (2.20 miles); Pryor Manor Road (0.33 miles);
Dogwood Lane(0.31 miles)and Wildwood Circle(.025 miles); and(ii)leaf collection services up to four
(4)times per season from sixteen(16)residents adjacent to the aforesaid City-owned roads (collectively,
the"Services");and
WHEREAS,the Town has the available manpower,machinery,materials and equipment to provide
the Services for and within the City.
NOW, THEREFORE, for good and valuable consideration, the receipt and sufficiency of which
are hereby acknowledged,the Town and the City hereby agree as follows:
1. Scope of Services
a. The Town shall perform the aforementioned Services in the City when deemed necessary
and appropriate by the Town, and the Services shall be generally performed with such frequency,to such
degree and with similar specifications and requirements as the Town performs the same services on the
streets and roads within the Town. The designated Town personnel shall have the ultimate authority and
discretion to determine how best to have the Services performed within the City in accordance with the
same services being performed on the streets and roads within the Town.
b. The following are expressly excluded from the Services to be performed hereunder:
(i) The removal(hauling)of accumulated piles of plowed snow from streets;
(ii) Parking restrictions notices and enforcement;
(iii) Responding to resident complaints;and
(iv) Right-of-way restoration(plow damage, salt erosion,etc.)
c. Any delay in or failure of performance by the Town under this Agreement shall be
excusable if such delay is caused by occurrences beyond the control of the Town,including,but not limited
to, acts of God, compliance with any order or request of any governmental authority, acts of war or
terrorism, sabotage, accidents, strikes or other concerted actions of employees, and any other cause not
within the control of the Town.
d. Notwithstanding anything to the contrary in this Agreement, the Town's performance of
the Services within the City shall in no way be deemed or construed to mean that by execution of this
Agreement the Town has accepted or intends to accept the dedication of the City streets and roads. The
City streets and roads are and shall remain the property of the City and/or under the City's control and,
f
f
other than the specific Services to be provided by the Town hereunder, the City shall remain fully
responsible for keeping and maintaining the City streets and roads in good repair and safe for vehicular and
pedestrian traffic.
2. Payment for Services/Record Keeping. The City agrees to reimburse the Town for
expenditures incurred by the Town for the provision of Services hereunder. The Town will provide an
annual update of the estimated expenditures to be determined by the Town's Highway Superintendent. The
estimated expenditure of the Services shall be as follows:
a. For snow and ice control services, the estimated expenditure shall be $1,578.00 per lane
mile for 3.09 lane miles, for a total of $4,876.02 for the 2019/2020 winter season (which includes
equipment, labor, materials and related expenses). The Town will provide an annual adjustment for the
rate for snow and ice removal based on the intensity and severity of the winter season in accordance with
the New York State Department of Transportation rate per mile.
b. For leaf collection services,the estimated expenditure shall be $2,400. This cost is based
on the average salary at$30 per hour,and one(1)crew working'A day at four(4)times per season. Crew
includes one(1)front end loader with operator;three(3)trucks with drivers hauling leaves;one(1)ground
laborer,fuel and supervision.
c. The Town shall maintain written records of the Town's performance of the Services within
the City using the Town's designated personnel's customary log indicating the dates, locations,number of
miles, number of hours, and associated equipment and materials used. The required payment for the
Services to the Town by the City shall be within thirty(30) days after receipt of an invoice and properly
executed City Standard Claim Form from the Town.
3. Insurance. Both the Town and the City shall maintain and keep in full force and effect
during the term of this Agreement, general liability, vehicle liability, public employment liability, public
officials' liability,and Workers' Compensation insurance coverage, such coverages to be provided under
the Town's and City's s respective current policies. Upon reasonable request by the other, the Town and
the City will provide one or more certificates of insurance evidencing the coverages required by this
Agreement, or proof of self-insurance coverage.
4. Indemnification. The Town agrees to indemnify, hold harmless and defend the City, and
its officers,employees,agents and elected officials,for injury or death to any person or persons or damage
to property arising out of this Agreement and the Services to be provided hereunder by the Town and its
employees, subcontractors or agents, except for any actions and claims arising out of the negligence of the
City.
5. Term. This Agreement shall be for an initial term commencing as of the Effective Date
indicated above and ending on May 1, 2020, and shall then continue year to year thereafter, provided,
however, that either party may terminate this Agreement upon six(6) months written notice to the other
party.Termination pursuant to this paragraph shall not relieve the Town or City from any obligations arising
prior to such termination,including,but not limited to,provision of the Services by the Town,and payment
by the City for the Services.
6. Miscellaneous:. This Agreement (i) shall be governed by the laws of the State of New
York;(ii)constitutes the entire agreement between the Town and City with respect to the subject matter of
this Agreement; (iii) supersedes all prior agreements, understandings and arrangements, both oral and
written, between the Town and City with respect to such subject matter; and (iv) may not be modified in
any way unless in writing signed by both parties. The waiver by any party of a breach or violation of any
term or provision of this Agreement shall not operate or be construed as a waiver of any subsequent breach
or violation. If any court of competent jurisdiction holds any provision of this Agreement invalid or
unenforceable,the other provisions of this Agreement will remain in full force and effect. Any provision
of this Agreement held invalid or unenforceable only in part or degree will remain in full force and effect
to the extent not held invalid or unenforceable.The Town and City agree to execute and deliver such other
documents and to perform such other acts as may, from time to time, be reasonably required to give full
force and effect to the intent and purpose of this Agreement.Each party executing this Agreement represents
and warrants that (i) he or she has the specific authority to bind the party on whose behalf he or she is
signing this Agreement; (ii)the consent of any third parties is not required to perfect such authority; (iii)
the party on whose behalf he or she is signing this Agreement has undertaken all actions required to enter
into this Agreement;and(iv)his or her signature represents the binding obligation of such entity.
IN WITNESS WHEREOF, the parties have caused this Agreement to be executed by their duly
authorized representatives.
CITY OF NEW ROCHELLE
By: Date:
CHARLES B. STROME, III
CITY MANAGER
TOWN OF MAMARONECK
By: Date:
STEPHEN ALTIERI
TOWN ADMINISTRATOR
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oo Town of Mamaroneck
w m Town Center
x 740 West Boston Post Road,Mamaroneck,NY 10543-3353
OFFICE OF THE TOWN ADMINISTRATOR TEL 914-381-7810
FAX 914-381-7809
saltieri@townofmamaroneckny.org
MOTION OF www.towna igpp pc&Yy.org
Memorandum 9 v
To: Supervisor and Town Board
Re: Authorization- Grant Contract KF EKS
New York State Energy Research and Development Agency
(NYSERDA) • 4\)
Date: May 17, 2019
Previously, the Town had applied for a grant from NYSERDA to implement a
building energy efficiency project. The project is to replace four air conditioner
condensing units on the roof of the Town Center. With this project and the air
conditioner condensing units replaced through the Energy Performance Contract,
the Town will have a complete set of new energy efficient units for the air
conditioning of the Town Center. The units to be replaced with this grant are over
30 years old. They utilize R-22 Freon which can no longer be used in new air
conditioning and refrigeration units. As a result, R-22 is very hard to find and very
expensive.
Attached is a summary of the project that will be attached to the contract. The
estimated cost of the project is $81,200. The grant from NYSERDA is $50,000.
The Town share is $31,200. I have not provided the full text of the contract since it
is 35 pages long. It has been reviewed by the Town Attorney and staff. We have
raised three or four questions on the contract that we expect to resolve prior to the
Board meeting. The Board will be updated on those questions at the meeting.
ACTION REQUESTED: THAT THE TOWN APPROVE THE CONTRACT BETWEEN
NYSERDA AND THE TOWN OF MAMARONECK FOR A GRANT IN THE AMOUNT
OF $50,000 FOR THE REPLACEMENT OF AIR CONDITIONNING UNITS AT
THE TOWN CENTER AND THAT THE TOWN BOARD AUTHORIZE THE
EXECUTION OF THE CONTRACT BY THE TOWN ADMINISTRATOR
4 , .
. Stephen V. Altieri
Town Administrator
i� Printed on Recycled Paper
New York State Energy Research and Development Authority
("NYSERDA")
AGREEMENT
1. Agreement Number: 123579
2. Contractor: Town of Mamaroneck
3. Project Director: Stephen Altieri
4. Effective Date: May 15,2019
5. Total Amount of Award: $50,000.00
6. Project Period: May 15, 2019—December 31, 2020
7. Commitment Terms and Conditions
This Agreement consists of this form plus the following documents:
-Exhibit A, Statement of Work;
-Exhibit B, General Contract Provisions,Terms and Conditions;
-Exhibit C, Standard Terms and Conditions;
- Exhibit D, Prompt Payment Policy Statement; and
-Exhibit E,Metrics Reporting Instructions.
8. ACCEPTANCE. THIS AGREEMENT SHALL NOT BECOME EFFECTIVE UNLESS
EXECUTED BELOW BY NYSERDA.
TOWN OF MAMARONECK NEW YORK STATE ENERGY RESEARCH
AND DEVELOPMENT AUTHORITY
Signature: Signature:
Cheryl M. Glanton
Name: Director of Contract Management
Title:
1
STATE OF )
) SS.:
COUNTY OF )
On the day of in the year ,before me,the undersigned, a
Notary Public in and for said State,personally appeared
personally known to me or proved to me on the basis of satisfactory evidence to be the
individual(s)whose name(s)is/are subscribed to the within instrument and acknowledged
to me that he/she/they executed the same in his/her/their capacity(ies), and that by
his/her/their signature(s)on the instrument,the individuals(s), or the person upon behalf
of which the individual(s) acted, executed the document.
Notary Public
2
Exhibit A—Statement of Work
Clean Energy Communities(CEC)Program
Town of Mamaroneck
CEC500645/Contract 123579
Project Background
The Town of Mamaroneck (hereafter, the "Contractor" or "Town") will implement a building
energy efficiency project. The project will upgrade the air conditioning condenser units servicing
the Town Center building; replacing four (4) separate condensers and air handlers, and install
new refrigeration piping, zone valves and new hot water piping. The safe and proper disposal as
per New York State Department of Envrionmetnal Conservation requirementsof the R-22
refrigerant used in the current 30 year old system will be a key component of this project. The
Town has pre-selected Atlantic Westchester HVAC to implement the project with an estimate of
$81,200 with the Town providing a cost share of$31,200. Any additional costs incurred in order
to complete the Project shall be the sole the responsibility of the Contractor.
Under this Agreement,the Contractor shall implement:
Component 1: Replace the current four(4) condensers and air handlers with new efficient units.
Recover, remove, and dispose of existing refrigerant and equipment, as described above. The
new units shall use 38%less electricity accounting for a reduction of 14,812 kWh annually.
Definitions
Contractor Team: At the beginning of the Project Period, the Contractor Team for this
Agreement shall consist of the Contractor and its Subcontractor, Atlantic Westchester HVAC.
Any additional Subcontractors that were not identified in the Clean Energy Community Grant
Application shall be identified and selected in accordance with Article V of this Agreement and
shall be promptly communicated to the NYSERDA Project Manager. The Contractor shall have
the sole responsibility for satisfactory completion of all Tasks and Deliverables outlined in this
Agreement.
NYSERDA Project Manager: NYSERDA shall assign a staff member as the NYSERDA
Project Manager,designated to oversee and serve as the main point of contact for the Contractor.
The NYSERDA Project Manager shall review Deliverables and provide direction to the
Contractor in a streamlined fashion. The NYSERDA Project Manager shall be responsible for
approving Deliverables and ensuring compliance with this Statement of Work.
Metrics Report: The Contractor shall provide preliminary (design) and final (completion)
quantified documentation of the benefits of the project, including Greenhouse gas reductions and
energy savings, determined and documented as outlined in Exhibit E, Metrics Reporting
Instructions. NYSERDA shall use the Metrics Report to: assess activities in the project, capture
the extent of benefits delivered,and gauge performance of the project and of the CEC Program.
3
Deliverable Review Process
The Contractor shall submit all Deliverables outlined in this Agreement to the NYSERDA
Project Manager once a Task is completed. The Contractor shall submit all Deliverables in
Microsoft Word, Microsoft Excel, and/or PDF format(or other format as identified in the Tasks
below). Within thirty (30) business days of receipt of each Deliverable, the NYSERDA Project
Manager shall provide comments to the Contractor or, if the Deliverable is acceptable, the
NYSERDA Project Manager shall provide fmal approval. The Contractor shall prepare revisions
to the Deliverable reflecting the NYSERDA Project Manager's comments and resubmit any
revised Deliverable within thirty (30) business days after receipt of these comments. All
Deliverables shall not be considered fmal unless approved by the NYSERDA Project Manager in
writing to the Contractor.
Minimum Performance Requirements
Listed below are the minimum performance requirements for efforts and/or technologies funded
under this Agreement. NYSERDA will consider written requests for modifications to the
minimum requirements,however modifications are subject to NYSERDA review and approval.
The Contractor may propose a project based on previous design efforts,but the project must
meet the Minimum Performance Requirements. Implementation or installation must occur after
approval of the design. Previous design services, installed,or implemented measures or project
elements will not be funded under this Contract. The NYSERDA Project Manager will schedule
routine conference calls to ensure the project is on track and meet the required guidelines.
Building Energy Upgrades
• Project costs shall be recovered by the applicant through energy savings within twenty
(20)years;
• Equipment must be in continuous use for a period of at least four(4)years.
Total Contract Award
The total NYSERDA award amount and the total project cost for all Tasks shall not exceed the
amount identified in the Milestone Payment Table below. All cost overruns shall be the sole
responsibility of the Contractor.
Tasks
The Contractor is solely responsible for all Tasks in this Statement of Work. Submission of
deliverables to NYSERDA electronically(by email or via Salesforce)constitutes certification of
the veracity of information contained therein,and compliance with Minimum Performance
Requirements as identified in this Agreement. The Contractor shall conduct all work as outlined
in the following Tasks:
Task 1.0: Executed Agreement
The Contractor shall submit documentation attesting to agreement to perform the project
according to the Performance Requirements and terms and conditions of the Agreement.
Deliverables:
1.0 Submit invoice that executed Agreement as outlined under Task 1.0 above is completed.
4
Task 2.0:Design Phase
The Contractor shall complete the design/specifications and then the metrics workbook in
accordance with Exhibit E,Metrics Reporting Instructions. The Task 2 Design Metrics Submittal
shall be completed to demonstrate that the design/specifications meets the Minimum
Performance Requirements described above and data collected to the level of detail needed to
estimate the energy and greenhouse gas (GHG) savings benefits. Throughout the term of the
contract, any deviations from the approved Minimum Performance Requirements and the
implemented project shall be approved in writing by the NYSERDA Project Manager. By
request,NYSERDA reserves the right to obtain and review design/specifications.
Deliverables:
2.0 Design Metrics Submittal, completed metrics workbook (in Excel format) and any
required additional documentation.
*GO/NO GO DECISION—THE CONTRACTOR SHALL NOT BE ALLOWED TO WORK
ON ANY FURTHER TASKS UNDER THIS AGREEMENT WITHOUT WRITTEN
PERMISSION FROM THE NYSERDA PROJECT MANAGER,WHICH SHALL BE ISSUED
AT NYSERDA'S SOLE DISCRETION.
Task 3.0:Implementation Phase
The Contractor shall complete the Task 3 - 50%Implementation Submittal in accordance with
Exhibit E, Metrics Reporting Instructions,documenting that purchase orders or equivalent have
been issued,the project meets Minimum Performance Requirements, and 50%of the Project is
complete.
Upon request,the Contractor must provide documentation illustrating that 50%of the project has
been completed(e.g., photos, invoices, specifications or reports). If requested,the Contractor
shall coordinate with the NYSERDA Project Manager to schedule a date for a site inspection.
For outreach and planning activities(where applicable),the Contractor shall provide
documentation of public outreach conducted and a draft version of the Plan.NYSERDA may
also request documentation outlining the municipality's competitive procurement process.
Deliverable:
3.0 50% Implementation Submittal and other documentation(where applicable).
Task 4.0: Proiect Completion
The Contractor shall complete the Task 4 - Project Completion Submittal(s) in accordance with
Exhibit E, Metrics Reporting Instructions. This submittal, documents fmal metrics data, verifies
that the project is complete, and the design/specifications meet the project Minimum
Performance Requirements. For outreach and planning activities (where applicable), the
Contractor shall provide a final report and/or Plan.
Site Inspection: If requested, the Contractor shall coordinate with the NYSERDA Project
Manager to schedule a date for a site inspection upon the completion of the Project. NYSERDA
may also request applicable documentation including, but not limited to photos of the funded
project components.
5
Deliverable:
4.0 Project Completion Submittal(s), fmal metrics workbook (in excel format), and other
documentation(where applicable)as outlined under Task 4.0 above.
Milestone Payment Table
The project milestones and schedule of payments is shown below. Any adjustments to the
milestone deliverable dates must be approved in writing by the NYSERDA Project Manager.
The Contractor shall submit invoices for payment of a completed milestone once the associated
Deliverable(s)is approved by the NYSERDA Project Manager. Invoices shall be submitted in a
template provided by NYSERDA and as outlined in Article IV of the Agreement.NYSERDA
funding shall not exceed 100%of the cost of any milestone.NYSERDA is not responsible for
any Deliverable costs that are greater than the NYSERDA contribution for each milestone. If the
Contractor fails to complete the project or any milestone of the project, funds disbursed shall be
subject to recapture as outlined in Section 2.03 under Exhibit B.
NYSERDA CEC grant funds shall only cover the cost of the project after any other incentives
(private, state, federal, etc.)received by the Contractor are removed.
It is NYSERDA's expectation that all dollars awarded under this contract will be used to support
clean energy projects. Should Contractor find available funds, for example through cost savings
achieved in performance of the Statement of Work, Contractor agrees to use those funds for
clean energy projects.
NYSERDA NYSERDA
Contribution Contribution
Milestone Milestone (%)(Not to ($)(Not to
Dates Deliverable Description Exceed) Exceed) Total
1.0 Q2 2019 Executed Contract 25% $12,500.00 $12,500.00
Design Phase
2.1 Q3 2019 Design Phase—Energy Efficient HVAC 8% $3,750.00 $3,750.00
Implementation Phase
3.1 NA Implementation Phase-Energy Efficient HVAC 0% 0 $0
Project Completion
4.1 Q2 2020 Project Completion-Energy Efficient HVAC 67% $22,500.00 $33,750.00
Total Project Budget 100% $50,000.00 $50,000.00
6
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towncomptrollcr(atownofmamaroneck.org
Memorandum SECONDED BY
MOTION OF
I y ✓ / I
To: Stephen Alfieri, Town Administrator K F EKS
Town Board Members
From: Tracy Yogman, Town Comptroller
Date: May 21, 2019
Re: Authorization- Transfer of Funds
Dedication Bench
The Town has accepted a donation for the purchase and installation of a memorial
bench from Ms. Heather Waters and wish to thank her for the generous contribution in
the amount of$1,500. The funds are currently in the Town's Trust Account
(T.0000.0097).
REQUESTED ACTION:
Town Board approval to transfer funds in the amount of$1,500 from the Town
Tree Fund (A/C T.0000.0097) to the General Fund for the purchase of a
memorial bench in Memorial Park and the following budget amendment:
BUDGET AMENDMENT _
GENERALTOWN WIDE FUND(FUND Al:
Rev A.0000 5041 TRANSFERS FROM TRUST FUND Increase I $1,500 00„
LES ,A.8510.4178 PLANTS/TREES/MOSQUITO CONTROL Increase 1_$1,50000
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W n \ m Town Center
~FDUNDED•1661• 740 West Boston Post Road, Mamaroneck, NY 10543-3353
TEL: 914/381-7810
OFFICE OF THE TOWN ADMINISTRATOR FAX: 914/381-7809
saltieri@townofinamaroneckNY.org
Memorandum MOTION OF i SECO DED BY
To: Supervisor & Town Board v
Re: Set Public Hearing—Water District Bonds K F EK S
Date: May 15, 2019 OktiLC 1 C -a •2CLj� 1,
1
At the April 24, 2019 Town Board Meeting, a resolution was adopted to set a public hearing
for consideration of a water district bond issue in the amount of $350,000.00. The public
hearing was set for the May 21st Town Board Meeting. The Town Clerk has learned from the Ccy-
Journal News that they failed to publish the public hearing notice as required.
Therefore, it is necessary for the Town Board to again adopt a resolution to set a public v/.1
hearing for the Water District Bond. There is sufficient time for the Board to set the public
hearing for Wednesday,June 5, 2019. Attached is the revised paperwork for the order to call *"
the public hearing.
/;;.-----A----
Stephen V. Altieri
Town Administrator
4161-4106-8059.01 42289-2-64
At a regular meeting of the Town Board of
the Town of Mamaroneck, Westchester
County, New York, held at the Town Hall, in
Mamaroneck,New York in said Town,on the
21' day of May, 2019, at 8:00 o'clock P.M.,
Prevailing Time.
PRESENT:
ABSENT:
In the Matter
of ORDER
The Increase and Improvement of Facilities CALLING
of the Consolidated Water District in the PUBLIC
Town of Mamaroneck, Westchester County,
HEARING
New York
WHEREAS, pursuant to proceedings heretofore had and taken by the Town Board of the
Town of Mamaroneck,Westchester County,New York,pursuant to the provisions of Section 202-b
of the Town Law, it has been determined to be in the public interest to provide for a certain increase
and improvement of the facilities of the Consolidated Water District in the Town of Mamaroneck,
Westchester County, New York, at a maximum estimated cost of $2,513,500, consisting of the
construction of a new Kenilworth Water Storage Tank,reconstruction of the Rye Lake Ultra Violet
facility and water infrastructure improvements related to the planned paving projects of the Town of
Mamaroneck,including incidental improvements and expenses in connection therewith; and
ti
WHEREAS, a map, plan and report including an estimate of cost has heretofore been
prepared in connection therewith and is on file in the office of the Town Clerk of such Town; and
WHEREAS, said capital projects, as proposed,have been determined to be Type II Actions
pursuant to the regulations of the New York State Department of Environmental Conservation
promulgated pursuant to the State Environmental Quality Review Act, as such, will not have any
significant adverse impact on the environment; and
WHEREAS, in order to undertake the improvements to the aforesaid facilities as described
therein, it will be necessary to expend the sum of$2,863,500, an increase of$350,000 over that
previously authorized and an addendum to said map, plan and report has been prepared in
connection therewith; and
WHEREAS, it is now desired to call a public hearing on the question of authorizing such
increase and improvement of facilities of said Consolidated Water District at the revised maximum
estimated cost;NOW,THEREFORE,IT IS HEREBY
ORDERED, by the Town Board of the Town of Mamaroneck, Westchester County,
New York,as follows:
Section 1. A public hearing will be held at the Town Hall, 740 West Boston Post Road,
in Mamaroneck, New York, in said Town, on the 5th day of June, 2019, at 8:00 o'clock P.M.,
Prevailing Time, on the question of increasing and improving the facilities of the Consolidated
Water District in the manner described in the preambles hereof, and to hear all persons interested in
the subject thereof, concerning the same, and to take such action thereon as is required or
authorized by law.
Section 2. The Town Clerk is hereby authorized and directed to cause a copy of the
Notice of Public Hearing hereinafter provided to be published once in the official newspaper
-2-
s '
designated for this purpose, and also to cause a copy thereof to be posted on the sign board of the
Town, such publication and posting to be made not less than ten,nor more than twenty,days before
the date designated for the hearing.
Section 3. The notice of public hearing shall be in substantially the form attached
hereto as Exhibit A and hereby made a part hereof.
Section 4. This Order shall take effect immediately.
The question of the adoption of the foregoing Order was duly put to a vote on roll call,
which resulted as follows:
The Order was thereupon declared duly adopted.
* * * * * * *
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•-1OTION OF SE ONDED BY
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TEL: (914) 381-7812
OFFICE OF THE TOWN ADMINISTRATOR FAX: (914) 381-7809
TO: Stephen Altieri, Town Administrator cgreenodonnell@townofinamaroneckny.org
Nancy Seligson, Town Supervisor
Town Board Members
FROM: Connie Green O'Donnell, Deputy Town Administrator
DATE: May 14, 2019
SUBJECT: Authorization to Appoint an Office Assistant-Police Department
Authorization is requested to appoint Karen Orchanian, who currently works part-time in the
Police Department, as a full-time Office Assistant. As required by Civil Service Ms.
Orchanian passed the test and is reachable on the list. If appointed, she will be required to
serve a probationary period of fifty-two (52) weeks. It is being recommended that Ms.
Orchanian be appointed effective May 22, 2019 at an annual salary of$56,000.
As for the funding of the position, currently there is$40,000 budgeted, however, there will
be additional savings in overtime expenses due to the Police Officer, handling the
administrative duties, will be assigned to more patrol duties.
Given this position is one that handles confidential matters it is classified as non-union and
therefore, will be entitled to the compensation and benefits that are stipulated in the
enclosed employment agreement.
Ms. Orchanian has worked part-time in the Police Department since June 2017. Her prior
work experience includes having worked for a major credit card company as a senior tax
accountant, as a teacher's aide in a neighboring public school and as an office
manager/bookkeeper for a local garden center.
Her current job duties include, compiling and submission of the payroll reports, printing
and distributing various police reports, entering traffic and parking summons information
into a data base, answering phones, distributing mail, responding to Freedom of Information
Law(FOIL) requests, compiling information for the Court Clerk, as well as other job
functions. In addition, she provides administrative support to Chief Creazzo and Lt. Maher.
As a full-time employee Ms. Orchanian will be given additional responsibilities, most of
which are currently performed by a Police Officer.
According to Chief Creazzo and Lt. Maher, Ms. Orchanian, has proven to be an exemplary
employee and has had a positive impact on the administrative operations in the Police
Department. Ms. Orchanian is a very conscientious worker and is detailed orientated. Her
handling of confidential matters is done so in a professional manner.
ACTION REQUESTED: That the Town Board approve the appointment of Karen Orchanian as
a full-time Office Assistant effective May 22, 2019 at an annual salary of$56,000.
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p Town of Mamaroneck
W 41 , Town Center
f, 740 West Boston Post Road,Mamaroneck,NY 10543-3353
OFFICE OF THE TOWN ADMINISTRATOR TEL 914-381-7810
FAX 914-381-7809
saltieri@townofmamaroneckny.org
May 22, 2019 www.townofmamaroneckny.org
Karen Orchanian
685 Weaver Street
Larchmont, NY 10538
RE: Employment Agreement
Dear Ms. Orchanian:
This letter will serve as your employment agreement with the Town of Mamaroneck while
holding the position of Office Assistant. As of your appointment date, May 22, 2019, you
will be required to serve a probationary period of fifty-two (52) weeks.
Following are the benefits and terms and conditions of the Agreement:
➢ Salary: Your annual salary of$56,000 is effective May 22, 2019. Any adjustments to
salary will be considered during the annual budget review process for management
and non-union staff.
➢ Health Insurance: You are eligible to participate in the New York State Health
Insurance Program (NYSHIP) as of June 1, 2019. If you elect the coverage, you will
be required to contribute five percent (5%) of the premium. If you retire through the
New York State &Local Retirement System (NYSLRS) and have completed fifteen (15)
years of continuous full-time service with the Town of Mamaroneck, you and your
eligible dependents will be entitled to receive healthcare coverage in retirement. If
elected, you will be required to pay ten percent (10%) of the premium. The cost for
retiree healthcare coverage may be paid by accrued health insurance credits as
explained in the attached "CSEA Retiree Health Care Contribution System"
statement. In the event you predecease your eligible dependents the Town, at its
expense, will continue to provide healthcare coverage for your eligible dependents
for three (3) months commencing the first of the month following your death. At the
end of the three (3) month period, your dependents' eligibility to continue coverage
will be in accordance with the NYSHIP provisions.
➢ Health Insurance "Buy-out": If you decide not to elect the NYSHIP coverage, you will
be eligible for the "buy-out" payment provided you are not covered by the NYSHIP
for a period of twelve (12) consecutive months. The payment would be five thousand
dollars ($5,000) if you are eligible for a family health insurance plan or four thousand
dollars ($4,000) if you are eligible for an individual plan, both of which would be
subject to applicable withholding and payroll taxes.
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D. New York State &Local Retirement System: Your membership in the retirement
system will continue and the required contribution will be withheld from your salary
in accordance with the plan provisions associated with Tier 5. The Town will provide
you with the benefits of Section 41j which would permit you to use your unpaid sick
leave up to one hundred sixty-five (165) days towards retirement service credit.
D. Dental Plan& Optical Plan: You will be eligible to participate in the MetLife Dental
Plan and the CSEA Employee Benefit Fund Optical Plan effective June 1, 2019 at no
cost to you.
➢ Life Insurance &Accidental Death&Dismemberment Insurance: You will be
covered by a ten thousand dollar ($10,000) life insurance policy and a ten thousand
dollar ($10,000) accidental death and dismemberment policy at no cost to you.
D. New York State Deferred Compensation Plan: You are eligible to participate in the
Plan which permits salary deferrals on a pre-tax basis, subject to annual contribution
limits. The Plan is governed by the regulations stipulated in the Internal Revenue
Code.
D. Sick Leave: You will receive one (1) sick day for each full month employed in 2019.
On January 1st of each subsequent year you will be credited with twelve (12) sick
days. The balance of unused sick days is carried over to the following calendar year
and there is no limit as to the number of days that can be accumulated. An
additional sick day is earned if you have not used a sick day in a consecutive four (4)
month period in a calendar year. If in any calendar year you have not used sick time,
you will be eligible to receive a bonus payment of four hundred dollars ($400),
which would be subject to applicable holding and payroll taxes.
➢ Workers' Compensation: You will be entitled to Workers' Compensation benefits
pursuant to the applicable requirements of the laws of New York State. If you are
absent from work because of a job related injury as defined by the law, you shall be
granted leave with full pay for a period not to exceed nine (9) months exclusive of
accumulated sick leave and vacation leave.
➢ Vacation Days: In 2019 you will be entitled to nine (9) vacation days. On January 1st
of each following year you will be entitled to fifteen (15) days until you attain ten (10)
years of continuous full-time employment, at which time you will be entitled to
twenty (20) days. Scheduling of such is subject to the approval of the Police Chief
and requests to carryover vacation must be approved by the Town Administrator or
his/her designee. If upon retirement, resignation or separation (other than cause),
you will be paid for unused vacation not to exceed one (1) year of vacation
entitlement.
➢ Health Club or Gym Membership: You will be eligible to receive reimbursement for
health club or gym membership expenses incurred on or after May 22, 2019. The
maximum reimbursement in a calendar year is two hundred and seventy-five dollars
($275).
> Personal Time: You will be entitled to personal leave for appointments and personal
business that cannot be otherwise completed outside the normal work hours.
Requests for personal leave are subject to the approval of the Police Chief.
➢ Longevity: You will be entitled to longevity payments as stated in the collective
bargaining agreement between the Town and the Civil Service Employees
Association (CSEA).
> Holidays: You will be entitled to the paid holidays listed in the collective bargaining
agreement between the Town and the Civil Service Employees Association (CSEA).
The offer for you to serve as the Office Assistant in the Police Department is made with the
understanding that there is no personal conflict of interest pertaining to you that will
adversely affect your ability to perform the duties of this position. You agree that you shall
not conduct any private work that would be in conflict with your duties in the Town of
Mamaroneck.
We hope that you find the position to be a truly rewarding and challenging experience.
Sincerely,
Stephen V.Altieri
Town Administrator
Please indicate your acceptance of this Employment Agreement by signing where indicated
below.
Karen Orchanian Date
cc: Paul Creazzo, Police Chief
James Maher, Lieutenant
Connie Green O'Donnell, Deputy Town Administrator
CSEA Retiree Health Care Contribution System
1.As provided in the Agreement, employees hired on or after January 1, 2013 shall be
required to contribute to the cost of health insurance upon retirement should the
employee elect to continue the benefit.
2. Employees shall contribute ten percent (10%) of the annual premium cost for health
insurance.
3. The following establishes a system whereby an employee may accrue health
insurance credits based upon accumulated sick leave at retirement. The credits will
be applied to the employee's contribution to the cost of health insurance. The system
shall be applied as follows:
i.For each year of active service a record will be maintained to account for
accumulated sick leave.
ii. Upon retirement the total number of sick leave hours will be converted into
health insurance credits by multiplying the number of hours times the final
average regular hourly salary rate for the last five (5) years of employment with
the Town. As an example, if upon retirement an employee had two hundred
(200) days of accumulated sick leave and the final average daily salary rate was
one hundred fifty dollars ($150), the employee would have thirty thousand
dollars ($30,000) worth of health insurance credits.
4. Upon retirement the Town will, each month, reduce the retiree's bank of health
insurance credits by a sum equal to ten percent (10%) of the monthly premium for
health insurance until such time as the bank of health insurance credits has been
exhausted.
5. The Town will notify the retiree when their health insurance credits have been
exhausted. At that time the retiree must notify the Town in writing to advise the Town
whether they will continue or discontinue health insurance coverage.
6. If the retiree elects to continue health insurance coverage they must pay to the
Town an amount equal to ten percent (10%) of the cost of the health insurance
premium.
7. Retirees may pre-pay a full year's health insurance contribution in January of each
year or make payments on the first day of each quarter; January 2, April 1, July 1 and
October 1. The Town will notify retirees of the monthly premium amount to be paid
and any changes to the premium to be paid. Except for notification of changes in
monthly premiums to be paid by the retiree, the Town will not be required to send
regular bills or invoices. Payments not received within thirty (30) days of the dates
listed herein shall result in the cancellation of the retiree's health insurance coverage.
1901-
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�o �'o Town of Mamaroneck
_ in Town Center
~FOUNDED 1661 x 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 MOTION OF SECONDED BY
Nancy Seligson, Town Supervisor ✓ / / / I
Town Board Members K F VGc K c
FROM: Connie Green O'Donnell, Deputy Town Administra r �7
2
DATE: May 15, 2019
SUBJECT: Authorization to Appoint a Recreation Assistant
Authorization is requested to appoint Michelle Ballantyne as a Recreation Assistant at the
Hommocks Ice Rink. Since this title is non-competitive, we are not required to select an
individual on a Civil Service eligibles list. If appointed, Ms. Ballantyne would be
required to serve a fifty-two (52) week probationary period.
It is recommended that Ms. Ballantyne be appointed to the full-time position of
Recreation Assistant, no later than June 21, 2019, at an annual salary of$52,657. This
position is newly created and is reflected in the 2019 Town Budget. Attached for your
information is the job description for the position.
Ms. Ballantyne has held various part-time and seasonal positions in the Recreation
Department since 2012, primarily working at the Hommocks Ice Rink as a cashier and
has assisted in coordinating various ice rink events for the past two years. In addition,
Ms. Ballantyne has been employed by South East Consortium since January 2012
holding a number of positions, including Program Instructor, Camp Director, Billing and
Payroll Coordinator and most recently Program Supervisor.
According to Jill Fisher, Superintendent of Recreation, Ms. Ballantyne is very
dependable and trustworthy and has excellent customer service skills. Both Robert
Lunde, the Ice Rink Manager, and Ms. Fisher concur that Ms. Ballantyne is the most
qualified candidate to assume the position given her having worked at the Ice Rink for
several years and her commendable performance.
ACTION REQUESTED: That the Town Board approve the appointment of Michelle
Ballantyne to the position of Recreation Assistant, no later than June 21, 2019, at an
annual salary of$52,657.
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Town of
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xMamaroneck New York
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RECREATION ASSISTANT
HOMMOCKS ICE RINK
The Recreation Assistant, under the direction of the Hommocks Ice Rink
Manager, assists in the conduct of recreation services, activities and events.
This position is entry level in the field of recreation and involves the
performance of routine tasks. Does related work as required.
EXAMPLES OF WORK:
Assists with oversight of all recreation based programming operating out of the
Hommocks Ice Rink, including, but not limited to, skating lessons, youth hockey
and seasonal special events;
Assists with facility marketing, promotions and advertising strategies for the Ice
Rink.
Answers telephones, responds to e-mails and correspondence, as well as
responds to inquiries from the public regarding the Ice Rink and programs
offered;
Assists with the scheduling of ice time, rentals, parties, programs and special
events;
Assists Rink Manager with generating ice rental invoices and ensures timely and
proper receipt of payments;
Assists Rink Manager with scheduling part-time personnel;
Provides customer service, as needed, and assists in the enforcement of all
facility policies and procedures;
May assist at other Recreation Department facilities, events and/or assignments
based on the needs of the department;
May assist in giving first aid, if required;
May operate audio-visual equipment;
May be required to operate a vehicle.
REQUIRED KNOWLEDGE, SKILLS, ABILITIES AND ATTRIBUTES: Familiarity with
all types of sports, crafts, and games; familiarity with first aid; ability to
comprehend, remember and follow detailed oral directions; ability to
understand and carry out written directions; interest in recreation work;
creativity; reliability; ability to get along well with others; ability to read, write,
understand and communicate in English sufficiently to perform the essential
functions of the position; initiative; patience; tact; resourcefulness; reliability;
physical condition commensurate with the duties of the position.
ANNUAL SALARY RANGE: $44,206 - $52,657
Interested candidates should forward their resume with a cover letter by Friday,
April 26, 2019 to:
Connie Green O'Donnell
Deputy Town Administrator
Town of Mamaroneck
740 West Boston Post Road
Mamaroneck, NY 10543
cgreenodonnell@townofmamaroneckny.org
The Town of Mamaroneck is an Equal Opportunity Employer
Prohibits Discrimination& Harassment
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0o Town of Mamaroneck
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= i 0 Town Center
•FOUNDED 1661 •
740 West Boston Post Road, Mamaroneck, NY 10543-3353
TEL: (914) 381-7812
OFFICE OF THE TOWN ADMINISTRATOR FAX: (914) 381-7809
cgreeno.onnell@townofmamaroneckny.org
TO: Stephen Altieri, Town Administrator
Nancy Seligson, Town Supervisor MOTION OF SECONDED Y
Town Board Members / _ /' I
FROM: Connie Green O'Donnell, Deputy Town Administrat•r VK VF E K S
DATE: March 15, 2019
SUBJECT: CSEA Job Group Reclassification-Maintenance Worker
In March the Town Board approved payment of a$2,800 stipend to the Maintenance Worker
in the Recreation Department in recognition of their performing specific managerial duties
at the Hommocks Ice Rink. Approval was obtained from the CSEA to add this stipend to the
Agreement.
After further consideration it was decided that the better approach would be to reclassify the
position by placing the Maintenance Worker title in a more suitable Job Group in the CSEA
Agreement.
It should be noted that the CSEA Agreement covers both the office staff and highway
workers, however, there are separate salary schedules. Although the title of Maintenance
Worker is a position that requires the ability to perform routine manual labor tasks, it is
listed under the Job Group Classifications for office staff. A comparable position in the
Highway Department would be Laborer. The salary range for the Laborer position is similar
to that of Job Group VII which is in the Office Salary Schedule. For comparison purposes,
noted below are the respective salaries in the Office and Highway Salary Schedules.
Office Staff-Job Group VII, Step 8- $68,798 Highway-Job Group 1, Step 8-$68,557
Therefore, it is being recommended that the Maintenance Worker title, which is currently in
Job Group IV, be placed in Job Group VII. Attached for your review is the signed
amendment between the Town and the CSEA. As indicated, the prior amendment agreeing
to the payment of the stipend has been rescinded and in its place is the proposed job
classification change for the title Maintenance Worker.
If the Town Board were to approve the change, Michael Gibson, who holds the title
Maintenance Worker, would receive a salary increase. His current salary is $61,108 and it
would be increased to$68,798 retroactive to March 1, 2019.
ACTION REQUESTED: That the Town Board approve the following job classification change;
effective March 1, 2019 the job title Maintenance Worker will be placed in Job Group VII in
the CSEA Agreement.
0 , 9
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-4 o Town of Mamaroneck
w %,s t 1 m Town Center
1= 7 740 West Boston Post Road, Mamaroneck,NY 10543-3353
OFFICE OF THE TOWN ADMINISTRATOR TEL 914-381-7810
FAX 914-381-7809
saltieri@townofmamaroneckny.org
www.townofmamaroneckny.org
TO: Christopher Gonch, CSEA Unit President
FROM: Stephen V. Altieri, Town Administrator
SUBJECT: Civil Service Employees Association Agreement Amendment
DATE: May 8, 2019
As agreed, the stipulation stated below has been rescinded. Therefore, it will not be
incorporated in the Civil Service Employees Association (CSEA)Agreement, covering
the period January 1, 2017 through December 31, 2020.
Article 22-Salary and Wage Administration, Section 5:
g) Effective January 1, 2019 the Town shall pay a stipend of two thousand eight
hundred dollars ($2,800) to the Maintenance Worker in the bargaining unit, as
designated by the Town, in consideration of their assuming the duties of Ice
Rink Manager when required. The initial stipend will be paid no later than April
30, 2019. In subsequent years the stipend,which is subject to applicable taxes,
will be paid in January of each year provided the ice rink managerial duties are
assigned to the employee holding the title of Maintenance Worker.
As an alternative,we have agreed that the title Maintenance Worker, which is listed in
Job Group IV of the CSEA Agreement,will be added to the titles in Job Group VII. The
effective date of the job classification change will be March 1, 2019.
If you are in agreement with the aforementioned changes to the CSEA Agreement,
please sign an ate where indicated below.
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Tow(js
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Christopher G nch Dat
CSEA Unit President
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