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2021_04_21 Town Board Meeting Packet
<C X97 v13 iO o 4 Z w ' • m •FOUNDED 1661 • TOWN OF MAMARONECK TOWN BOARD AGENDA Wednesday, April 21, 2021 5:00PM TOWN BOARD WORKSESSION: Work Sessions of the Town Board are public meetings. Members of the public are able to view the meeting on cable access television (Optimum 75, 76 & 77 or Verizon Fios 34, 35 & 36) or on https://Imcmedia.org/; however, there is no public commentary. Opportunity for public comments will be provided during the regular Town Board meetings when citizen comments are requested or when public hearings are held. 1. Presentation - Clean Energy Communities/ NYS Stretch Code 2. Presentation - 2020 Financial Audit by O'Connor Davies 3. Review - 2021 Financial Update 4. Review - AKRF Proposal for New Residential Construction 5. Discussion - Proposed Moratorium on Demolition in Residential Districts 6. Discussion - LMC Media 7. Discussion - Marihuana Regulations and Taxation Act 8. Consultant Services - Two Intersections within Washington Square 9. Review and Discuss - Winged Foot Golf Club Sewer Rent Exemption Application 10. Request for Executive Session 8:00PM - Town Board Meeting - Members of the public are able to view the meeting on cable access television (Optimum 75, 76 & 77 or Verizon Fios 34, 35 & 36) or on https://Imcmedia.org/ or via Zoom. Please copy and paste the link below into your browser to join the webinar: Please click the link below to join the webinar: https://us02web.zoom.us/j/84021013963?pwd=UG5BOGZDRmpkVIIDdVExZTM0bTB3Zz09# Passcode: 442299 During a public hearing or the citizen's comment section, residents may "raise their hand" in Zoom to be granted access to speak directly to the Town Board. Those who are viewing the meeting on local municipal access television or LMC Media's website may submit their comments or questions to publicgc@townofmamaroneckny.org SUPERVISOR'S REPORT PRESENTATION 1. 2020 Financial Audit by O'Connor Davies PUBLIC HEARING 1. Proposed Change to Notification Law CITIZEN COMMENTS BOARD OF FIRE COMMISSIONERS 1. Fire Claims 2. Other Fire Department Business AFFAIRS OF THE TOWN OF MAMARONECK 1. Authorization - Appointment of Police Officer 2. Authorization - Consultant Services - Two Intersections within Washington Square 3. Resolution - Standard Work Day Reporting for Elected and Appointed Officials 4. Resolution - Establishing Scooter Parking Lot A 5. Authorization to Award Street Sweeping Services Contract REPORT OF MINUTES REPORTS OF THE COUNCIL TOWN CLERK'S REPORT NEXT REGULARLY SCHEDULED MEETING- MAY 5, 2021 Any physically handicapped person needing special assistance in order to attend the meeting should contact the Town Administrator's office at 381-7810. PaoP2of21 49 ° Z Town of Mamaroneck w F, m Office of the Supervisor FOUNDED 1661 Town Center 740 West Boston Post Road, Mamaroneck,NY 10543-3353 TEL: 914.381.7805 NANCY SELIGSON FAX: 914.381.7809 supervisorAtownofmamaroneckny.org To: Town Board Members From: Nancy Seligson Re: Clean Energy Communities and Climate Smart Communities Programs Date: April 16,2021 Several years ago,New York State,working with NYSERDA (NYS Energy,Research and Development Agency) created two programs to incentivize municipalities to take actions to curb energy use and improve sustainability: Clean Energy Communities and Climate Smart Communities programs. Although they are two separate programs, they are closely related. The Town of Mamaroneck is a certified Clean Energy Community(CEC)and Climate Smart Community(CSC) with NYSERDA and was among the first municipalities in New York State to participate in these programs. The Climate Smart Community certification expires in August 2021. The Clean Energy Community program has been updated to reward communities with grant funding for taking certain actions. The Town is well positioned to take advantage of this opportunity to qualify for funding. Currently,the Town has completed 3 high-impact actions for the CEC program, including Community Choice Aggregation, Unified Solar Permit, and Climate Smart Communities Certification. Several other actions are encouraged including adopting the NYStretch Code that will be introduced at the work session. In January 2021, Governor Cuomo introduced the Leadership Round of the NYSERDA CEC Program to offer more opportunities for clean energy actions and a variety of paths toward grant awards. The Leadership Round grants will be available on a first-come, first-served basis. • 24 High Impact Actions and Sub-Actions • Designation Grants: $5,000 for new designated communities • Point-Based Grants: up to $250,o00 for large communities and up to $100,000 for smaller communities • Action Grants: up to $50,000 for NYStretch and up to $60,000 for Community Campaigns • Bonus Funding: for certain CEC-funded projects in disadvantaged communities Carla Castillo and Mike DeWein from NYS will present an introduction to the CEC program and the NYStretch Code at the beginning of our work session. For more information,please see the links to the two programs below: https://climatesmart.n_y.gov/ https://www.nyserda.ny.gov/all-programs/programs/clean-energy-communities A7 O t 9 : o Town of Mamaroneck w n Vl zm Town Center 740 West Boston Post Road,Mamaroneck,NY 10543-3353 • :uh:EC • TEL: 914/381-7850 Office of the Comptroller FAX: 914/381-7809 towncomptroller®townofmamaroneck.org MEMORANDUM To: Supervisor& Town Board Re: Consideration of 2020 Financial Audit Date: April 12, 2021 Attached are the following documents in connection with the 2020 Audit: 1. Required Report to Those Charged with Governance that outlines the required communications and control deficiencies. 2. The Town's response to the items identified by the auditors. 3. The Financial Statements and Supplementary Information for the Town Of Mamaroneck for the fiscal year ended December 31, 2020. Alan Kassay from O'Connor Davies will be attending the work session to review the documents with the Board. Recommendation: It is recommended that the Town Board accept the Financial Statements and Supplementary Information for the Fiscal Year ended December 31, 2020. Pane 4 of 211 Town of Mamaroneck, New York Financial Statements and Supplementary Information Year Ended December 31 , 2020 Town of Mamaroneck, New York Table of Contents Page No. Independent Auditors' Report Management's Discussion and Analysis Basic Financial Statements Government-Wide Financial Statements Statement of Net Position Statement of Activities Fund Financial Statements Balance Sheet - Governmental Funds Reconciliation of Governmental Funds Balance Sheet to the Government- Wide Statement of Net Position Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General, Town Outside Villages, Highway and Special Districts Funds Fiduciary Fund Statement of Fiduciary Net Position Statement of Changes in Fiduciary Net Position Notes to the Financial Statements Required Supplementary Information Service Award Program Schedule of Changes in the Town's Total Pension Liability Other Post Employment Benefits Schedule of Changes in the Town's Total OPEB Liability and Related Ratios New York State and Local Employees' Retirement System Schedule of the Town's Proportionate Share of the Net Pension Liability Schedule of Contributions New York State and Local Police and Fire Retirement System Schedule of the Town's Proportionate Share of the Net Pension Liability Schedule of Contributions Combining and Individual Fund Financial Statements and Schedules Major Governmental Funds General Fund Comparative Balance Sheet Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Schedule of Revenues and Other Financing Sources Compared to Budget Schedule of Expenditures and Other Financing Uses Compared to Budget Town Outside Villages Fund Comparative Balance Sheet Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Town of Mamaroneck, New York Table of Contents (Concluded) Page No. Schedule of Revenues and Other Financing Sources Compared to Budget Schedule of Expenditures and Other Financing Uses Compared to Budget Highway Fund Comparative Balance Sheet Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Special Districts Fund Combining Balance Sheet - Sub-Funds Combining Schedule of Revenues, Expenditures and Change in Fund Balances - Sub-Funds Section 8 Housing Assistance Fund Comparative Balance Sheet Comparative Statement of Revenues, Expenditures and Changes in Fund Balance Capital Projects Fund Comparative Balance Sheet Comparative Statement of Revenues, Expenditures and Changes in Fund Balance Project-Length Schedule Non-Major Governmental Funds Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balances Tri-Municipal Cable T.V. Fund Comparative Balance Sheet Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Special Purpose Fund Comparative Balance Sheet Comparative Statement of Revenues, Expenditures and Changes in Fund Balance Debt Service Fund Comparative Balance Sheet Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 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 Report on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance Schedule of Expenditures of Federal Awards Notes to Schedule of Expenditures of Federal Awards Schedule of Findings and Questioned Costs Summary Schedule of Prior Audit Findings Pane 8 of 214 O PO' 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, 2020, 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, 2020, 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 As discussed in Note 6 in the notes to financial statements, on March 11, 2020, the World Health Organization declared a global pandemic as a result of the spread of COVID-19 ("Coronavirus"). 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, 2020 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, 2020 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, 2020 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 combining and individual fund financial statements as schedules and the schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the basic financial statements as a whole for the year ended December 31, 2020. 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, 2019 (not presented herein), and have issued our report thereon dated April 26, 2019, 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, 2019 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 Paae 10 of 214 derived from and relate directly to the underlying accounting and other records used to prepare the 2019 financial statements. The combining and individual fund financial statements and schedules have been subjected to the auditing procedures applied in the audit of the 2019 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 auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements as schedules and the schedule of expenditures of federal awards are fairly stated in all material respects in relation to the basic financial statements as a whole for the year ended December 31, 2019. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated , 2021 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. PKF O'Connor Davies, LLP Harrison, New York , 2021 (This page intentionally left blank) Pane 12 of 214 Town of Mamaroneck, New York Management's Discussion and Analysis (MD&A) December 31, 2020 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, 2020. 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 2020 are as follows: ❖ As of the close of the current fiscal year, the Town's governmental funds reported combined ending fund balances of $30,342,771, a decrease of $665,960 from the prior year. The decrease in fund balance is primarily due to the expenditures made for capital projects that are in progress. ❖ At the end of the current fiscal year, the total fund balance for the Town-wide General Fund was$6,642,119 or 60%of total General Fund expenditures and other financing uses for 2020. The total Town-wide General Fund fund balance consists of $316,376 (Nonspendable), $125,000 (Restricted), $1,378,743 (Assigned) and $4,822,000 (Unassigned). Total fund balance for the Town Outside Villages Fund was $6,171,334 or 47% of total fund expenditures and other financing uses for 2020. ❖ Total fund balance for Highway Fund and Special Districts Funds are $1,163,107 and $4,500,188, respectively or 22% and 47%, respectively, of total fund expenditures and other financing uses for 2020. ❖ 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, 2020, in most cases, are within the range of or exceed the surplus levels that are consistent with the Town's policy. The Town's strong fund balance allowed the Town to weather two major disaster's in 2020, namely the pandemic and Tropical Storm Isaias. ❖ 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$50,447,691. 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 $78,676,100 due primarily from the required accrual in accordance with the provisions of GASB Statement No. 75, "Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions "(OPEB"), of$98,186,680. ❖ For the year ended December 31, 2019, the Town implemented the provisions of GASB 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. The statement established criteria for identifying fiduciary activities of all state and local governments. As a result of the adoption of this standard, certain transactions previously reported within the governmental funds are now reflected within the Fiduciary Fund while other transactions previously reported in the Fiduciary Fund are now reflected within the governmental funds. The Town is committed to providing postemployment benefits to its employees in the form of pensions and healthcare. As a result, the Town has recognized substantial liabilities in the government-wide financial statements for these benefits. As of December 31, 2019, the Town had liabilities of $98,186,680 for other postemployment benefits recorded in accordance with the provisions of Governmental Accounting Standards Board ("GASB") Statement No. 75, "Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions" ("OPEB") and $15,197,093 for its proportionate share of the net pension liabilities of the New York State and Local Employees' Retirement System ("ERS") and the New York State and Local Police and Fire Retirement System ("PFRS") recorded in accordance with the provision of GASB Statement No. 68, "Accounting and Financial Reporting for Pensions". More detailed information about the Town's OPEB and pension reporting is presented in Note 3 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 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, Pane 14 of 214 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. 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 Custodial Fund by the Town purely in a custodial capacity, primarily to account for real property taxes collected for other 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. 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 ($50,447,691) at the close of the current fiscal year. NET POSITION December 31 2020 2019 Current Assets $ 34,176,141 $ 35,864,802 Capital Assets,Net 58,288,747 54,672,233 Total Assets 92,464,888 90,537,035 Deferred Outflows of 29,234,366 9,008,648 Current Liabilities 3,650,714 4,481,315 Long-Term Liabilities 158,474,752 129,693,099 Total Liabilities 162,125,466 134,174,414 Deferred Inflows of 10,021,479 10,614,957 NET POSITION Net investment in Capital Assets 23,930,948 22,693,069 Restricted Net Assets 4,267,461 4,244,789 Unrestricted Net Assets (78,646,100) (72,181,546) Total Net Position $ (50,447,691) $ (45,243,688) Paae 16 of 214 NET POSITION DISTRIBUTION December 31,2020 Net investment in Capital Assets 48% Restricted Net , Assets 6% Unrestricted Net • Assets -154% Total Assets increased in governmental activities by $1,927,853 million from the prior year. Current liabilities in governmental activities decreased by $830,601 from the previous year primarily as a result of decreased expense liabilities. Long-term liabilities, which consist of bonds, increased by $28,781,653 from the previous year for governmental activities primarily due to the required accrual for postemployment benefits. Net investment in capital assets, net of accumulated depreciation and less any outstanding debt used to acquire those assets of $23,930,948, 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, Tri-Municipal Cable T.V. and trusts). The restricted net position of$4,297,461 represents resources that are subject to external restrictions on how they may be used. The restrictions are as follows: Restricted Net Assets Decmber 31, 2020 2019 Future Capital Projects $ 125,000 $ 125,000 Debt Service 2,186,923 2,177,326 Section 8 Housing Authority 731,491 399,937 Tri-Municipal Cable TV 1,068,520 1,354,248 Trusts 185,527 188,278 Total Restricted Assets $ 4,297,461 $ 4,244,789 The remaining balance of net position, representing unrestricted net assets of ($78,676,100) 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. Change in Net Position Decmber 31, Primary Government 2020 2019 REVENUES Program Revenues Charges for Services $ 6,990,093 $ 10,160,631 Operating Grants & Contributions 8,445,520 7,432,768 Capital Grants and Contributions 269,679 511,640 General Revenues Real Property Taxes 26,881,964 26,225,787 Other Tax Items 656,776 818,786 Non-Property Taxes 2,482,706 2,191,447 Unrestricted Use of Money and Property 121,172 284,394 Sale of Property and Compensation for Loss - 8,269 Insurance Recoveries 309,343 78,729 Unrestricted State Aid 1,448,634 1,247,050 Miscellaneous 148,155 163,732 Total Revenues 47,754,042 49,123,233 EXPENSES Program Expenses General Government Support 9,121,870 8,365,091 Public Safety 17,553,249 15,094,283 Health 2,438,103 2,248,074 Transportation 6,325,334 5,853,210 Economic Opportunity and Development 8,311,965 7,548,174 Culture & Recreation 4,513,931 5,483,527 Home and Community Services 3,623,617 3,577,494 Interest 1,069,976 955,895 Total Expenses 52,958,045 49,125,748 Change in Net Position (5,204,003) (2,515) NET POSITION Beginning (45,243,688) (45,241,173) Ending $ (50,447,691.00) $ (45,243,688.00) Pane 1Rof214 Error! No topic specified. Error! No topic specified. Governmental activities decreased the Town's net position by$5,204,003 for the fiscal year ended December 31, 2020. Total revenues for the year ended December 31, 2020, from governmental activities totaled $47,754,042. Real Property Taxes of$26,881,964 represent the largest revenue source (56%). Governmental activities expenses of the Town totaled $52,958,045. The largest components of these expenses are in the areas of Public Safety (33%), General Government Support (17%), Economic Opportunity and Development (16%), Transportation (12%), Culture and Recreation (8%) and Home and Community Services (7%). 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. 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$30,342,771, a decrease of$665,960 compared to last years ending balance of $31,008,731. The nonspendable fund balance component of $1,644,980 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 $13,140,050 is restricted for special purpose trusts, special revenue funds, capital projects and debt service. The assigned fund balance classification aggregate of $10,735,741, consisting primarily of amounts designated to balance the fiscal 2021 budget ($1,245,000 in the General Fund; $915,000 in the Town Outside Villages Fund; $48,000 in the Highway Fund; $42,000 in the Special Districts Funds and amounts available to be used at the Town's discretion in funds other than the General Fund; $4,526,521 in the Town Outside Villages Fund, $715,758 in the Highway Fund and $2,715,427 in the Special Districts Funds. The remaining fund balance of $4,822,000 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 $4,822,000, representing 73% of the total General Fund balance of$6,642,119. This is a decrease over the prior year, when the total fund balance was $7,586,992. The decrease was a result of funding one-time capital projects throughout the year from fund balance. Overall revenues fell short of the budget by $2.2 million or 6%. As a result of the pandemic, actual revenues other than Taxes/Penalties and mortgage tax have not met the 2020 budget estimates. Other Tax Items (Penalties), program and mortgage tax revenues generated the largest positive budget variances. As a result of the pandemic, the suspension of services and recreation programs produced an unusual and significant expense savings of 20% or$2,835,669 in various departments throughout the Town. Vacancies were held, cost cutting measures were in place and services were suspended during the year. As a result, fund balance drawdown was significantly less 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 and, at the end of the current fiscal year, the General Fund had a 43% unassigned fund balance as compared to total expenditures and other financing uses. Conservative revenue and expenditure budgeting along with prudent financial management during two major events in 2020, resulted in spending $624,857 less from the fund balance than planned. Using fund balances for one-time 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 $6,171,334, an increase of$508,759 from the previous fiscal year. This primary reason was from licenses/permit fees ($194,817), sales tax distribution revenue ($164,706) being approximately $286,000 greater than the conservatively estimated revenue final budget. Pane 20 of 214 The Highway Fund's total fund balance at the end of the current fiscal year was $1,163,107, an increase of $373,734 from the previous year. Approximately $146,000 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 $4,500,188, a decrease of $58,905 from the previous year. The decrease is primarily the result of revenue shortfalls in the Ambulance fund ($139,000) net of the Water fund ($307,000)that was greater than the conservatively estimated final budget. Positive expenditure budget variances in all of the Special District Funds are attributable to conservative expenditure budget estimates offset by the use of the Water District fund balance of approximately $447,000 for capital projects reducing the need to issue debt helped to add to the fund balance at fiscal year ended 2020. The Capital Projects Fund reflects a fund balance of$7,437,860 at the end of the current fiscal year, a decrease of$774,740 from the previous year. The Town funded various one-time capital projects in the amount of$1,992,637 through the use of fund balance and issued new long term debt of$3,385,000 in the form of serial bonds to fund all currently authorized capital projects in the 2020 fiscal year. Capital Assets The Town's investment in capital assets for its governmental activities as of December 31, 2020, amounted to $58,288,747 (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 Depreciation) 2020 2019 Land $ 4,031,660 $ 4,031,660 Buildings & Improvements 20,475,693 18,439,160 Machinery & Equipment 5,843,349 5,623,893 Infrastructure 26,656,331 24,407,711 Construction-In-Progress 1,281,714 2,169,809 $ 58,288,747 $ 54,672,233 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$40,790,000. 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 2020 fiscal year, the Town paid $2,420,000 in principal on outstanding long-term obligations and issued $3,385,000 in long-term obligations in the form of serial bonds in order to fund various capital projects. In addition, the Town refunded debt in the amount of$8,115,000 at reducing the Town's future debt service. Additional information on the Town's long-term debt and short-term capital borrowings can be found in Note 3 of this report. Economic Factors and Next Year's Budget and Rates The following economic factors currently affect the Town and were considered in developing the 2021 fiscal year budget. • The Town has the lowest unemployment rate in Westchester County for the Town is currently 4%,which is a significant decrease from a rate of 8.2%a year ago but compares favorably with the rate of 8.8% for New York State. • A tax levy increase of 1.46% to fund increases in recurring expenditure obligations. • Small declines in the taxable assessed value as a percentage of estimated actual value and resulting decreases in property assessments will continue to affect the real property tax base. • A significant increase in housing prices and sales are expected to continue throughout the fiscal year as a positive result of the pandemic. • Interest rates are expected to remain at record low levels throughout fiscal year 2021. • On the expenditure side, increases are expected in health insurance premiums, as well as pension and other employee benefit costs. • Departmental budget reductions were implemented as much as possible in recognition of the decline in revenues as a result of the current economic conditions. • Contract settlements with all unions are in place through 2022 allowing the Town to accurately budget salaries. 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. Paae 22 of 214 Town of Mamaroneck,New York Statement of Net Position December 31,2020 Component Unit Mamaroneck Govemmental Housing Activities Authority ASSETS Cash and equivalents $ 22,191,030 $ 561,767 Investments 8,039,550 - Receivables Taxes,net 824,593 - Accounts 466,864 - Due from other governments 923,209 - State and Federal aid 85,915 - Rents - 14,950 Prepaid expenses 1,644,980 - Restricted assets - 156,752 Capital assets Not being depreciated 5,313,374 11,535 Being depreciated,net 52,975,373 2,804,868 Total Assets 92,464,888 3,549,872 DEFERRED OUTFLOWS OF RESOURCES Deferred charge on refunding bonds 481,661 1,787 Pension related-retirement system 11,536,182 - Pension related-length of service awards program 786,242 - OPEB related 16,430,281 - Total Deferred Outflows of Resources 29,234,366 1,787 LIABILITIES Accounts payable 2,156,747 67,319 Accrued liabilities 407,068 - Deposits 536,415 - Employee payroll deductions 43,323 - Tenant deposits payable - 64,855 Overpayments 8,752 - Unearned revenues 174,752 - Accrued interest payable 323,657 5,614 Non-current liabilities Due within one year 2,716,000 300,000 Due in more than one year 155,758,752 621,970 Total Liabilities 162,125,466 1,059,758 DEFERRED INFLOWS OF RESOURCES Pension related-retirement system 338,260 - Pension related-length of service awards program 142,358 - OPEB related 9,540,861 - Total Deferred Inflows of Resources 10,021,479 - NET POSITION Net investment in capital assets 23,930,948 2,121,592 Restricted for Future Capital Projects 125,000 - Debt service 2,186,923 - Section 8 housing assistance 731,491 - Tri-Municipal Cable T.V.Fund 1,068,520 Trusts 185,527 Unrestricted (78,676,100) 370,309 Total Net Position $ (50,447,691) $ 2,491,901 The notes to the financial statements are an integral part of this statement. Town of Mamaroneck, New York Statement of Activities Year Ended December 31, 2020 Program Revenues Operating Capital Charges for Grants and Grants and Functions/Programs Expenses Services Contributions Contributions Governmental activities General government support $ 9,121,870 $ 2,229,472 $ 1,395 $ - Public safety 17,553,249 345,692 53,772 - Health 2,438,103 826,625 440,434 - Transportation 6,325,334 749,817 2,285 120,246 Economic opportunity and development 8,311,965 - 7,919,067 - Culture and recreation 4,513,931 876,892 - - Home and community services 3,623,617 1,961,595 28,567 96,302 Interest 1,069,976 - - 53,131 Total Governmental Activities $ 52,958,045 $ 6,990,093 $ 8,445,520 $ 269,679 Component unit- Mamaroneck Housing Authority $ 886,029 $ 891,322 $ - $ - 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 Ending The notes to the financial statements are an integral part of this statement. Paae 24 of 214 Net(Expense) Revenues and Changes in Net Position Component Unit Mamaroneck Governmental Housing Activities Authority $ (6,891,003) $ - (17,153,785) - (1,171,044) - (5,452,986) - (392,898) - (3,637,039) - (1,537,153) - (1,016,845) - (37,252,753) - - 5,293 26,881,964 - 1,636 - 651,493 - 3,647 - 2,482,706 - 121,172 4,579 1,448,634 - 148,155 9,957 309,343 - 32,048,750 14,536 (5,204,003) 19,829 (45,243,688) 2,472,072 $ (50,447,691) $ 2,491,901 Town of Mamaroneck, New York Balance Sheet Governmental Funds December 31, 2020 Town Outside Special General Villages Highway Districts ASSETS Cash and equivalents $ 2,129,184 $ 4,972,853 $ 125,484 $ 1,887,445 Investments 4,812,391 - 978,830 2,248,329 Taxes receivable, net 824,593 - - - Other receivables Accounts 173,547 77,945 18,002 470 Due from other governments 4,773 695,443 35,318 187,675 State and Federal aid 69,915 - - - Due from other funds 727 34,562 26,166 2,485 248,962 807,950 79,486 190,630 Prepaid expenditures 316,376 690,148 300,425 338,031 Total Assets $ 8,331,506 $ 6,470,951 $ 1,484,225 $ 4,664,435 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities Accounts payable $ 323,351 $ 133,172 $ 245,120 $ 96,733 Accrued liabilities 42,603 142,601 75,097 57,189 Deposits 536,415 - - - Employee payroll deductions 43,323 - - - Due to other funds 63,630 23,844 901 10,325 Overpayments 8,752 - - - Unearned revenues 165,000 - - - Total Liabilities 1,183,074 299,617 321,118 164,247 Deferred inflows of resources Deferred tax revenues 506,313 - - - Total Liabilities and Deferred Inflows of Resources 1,689,387 299,617 321,118 164,247 Fund balances Nonspendable 316,376 690,148 300,425 338,031 Restricted 125,000 - - 1,404,729 Assigned 1,378,743 5,481,186 862,682 2,757,428 Unassigned 4,822,000 - - - Total Fund Balances 6,642,119 6,171,334 1,163,107 4,500,188 Total Liabilities, Deferred Inflows of Resources and Fund Balances $ 8,331,506 $ 6,470,951 $ 1,484,225 $ 4,664,435 The notes to the financial statements are an integral part of this statement. Paae 26 of 214 Section 8 Total Housing Capital Non-Major Governmental Assistance Projects Governmental Funds $ 729,289 $ 8,845,301 $ 3,501,474 $ 22,191,030 - - - 8,039,550 - - - 824,593 - 2,274 194,626 466,864 - - - 923,209 - 16,000 - 85,915 2,202 69,606 572 136,320 2,202 87,880 195,198 1,612,308 - - - 1,644,980 $ 731,491 $ 8,933,181 $ 3,696,672 $ 34,312,461 $ - $ 1,358,371 $ - $ 2,156,747 - 89,578 - 407,068 - - - 536,415 - - - 43,323 - 37,620 - 136,320 - - - 8,752 - 9,752 - 174,752 - 1,495,321 - 3,463,377 - - - 506,313 - 1,495,321 - 3,969,690 - - - 1,644,980 731,491 7,437,860 3,440,970 13,140,050 - - 255,702 10,735,741 - - - 4,822,000 731,491 7,437,860 3,696,672 30,342,771 $ 731,491 $ 8,933,181 $ 3,696,672 $ 34,312,461 (This page intentionally left blank) Paoe 28 of 214 Town of Mamaroneck, New York Reconciliation of Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position December 31, 2020 Amounts Reported for Governmental Activities in the Statement of Net Position are Different Because Total Fund Balances - Governmental Funds $ 30,342,771 Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. 58,288,747 Differences between expected and actual experiences, assumption changes and net differences between projected and actual earnings and contributions subsequent to the measurement date for the postretirement benefits (pension and OPEB) are recognized as deferred outflows of resources and deferred inflows of resources on the statement of net position. Deferred outflows - pension related 11,536,182 Deferred outflows -- length of service awards program 786,242 Deferred outflows - OPEB related 16,430,281 Deferred inflows - pension related (338,260) Deferred inflows -- length of service awards program (142,358) Deferred inflows - OPEB related (9,540,861) 18,731,226 Other long-term assets that are not available to pay for current period expenditures and, therefore, are either deferred or not reported in the funds. Real property taxes 506,313 Long-term liabilities that are not due and payable in the current period are not reported in the funds. Accrued interest payable (323,657) Bonds payable (40,790,000) Compensated absences (408,152) Net pension liability - retirement system (15,197,093) Total pension liability- length of service program (2,588,857) Other post employment benefit obligations payable (98,186,680) (157,494,439) Governmental funds report the effect of premiums, discounts, and refundings and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. Deferred amount on refunding 481,661 Premium on general obligation bonds (1,303,970) (822,309) Net Position of Governmental Activities $ (50,447,691) The notes to the financial statements are an integral part of this statement. Town of Mamaroneck,New York Statement of Revenues,Expenditures and Changes in Fund Balances Governmental Funds Year Ended December 31,2020 Town Outside Special General Villages Highway Districts REVENUES Real property taxes $ 4,771,543 $ 9,887,262 $ 5,078,420 $ 7,264,104 Other tax items 656,776 - - - Non-property taxes - 2,482,706 - - Departmental income 1,601,288 291,950 42,086 2,075,899 Intergovernmental charges - - 341,174 124,184 Use of money and property 445,240 - 2,285 48,474 Licenses and permits 47,165 916,417 - - Fines and forfeitures 131,938 8,635 - - Sale of property and compensation for loss - - 20,559 8,261 State aid 1,893,646 5,000 - - Federal aid 93,392 12,720 - 25,011 Miscellaneous 165,630 6,744 84,890 - Total Revenues 9,806,618 13,611,434 5,569,414 9,545,933 EXPENDITURES Current General government support 4,280,116 667,111 - - Public safety - 6,130,516 - 2,118,901 Health 414,463 69,100 - 1,182,362 Transportation 16,877 13,057 3,007,684 176,063 Economic opportunity and development 444,897 - - - Culture and recreation 1,953,994 1,358,997 - - Home and community services 469,987 202,308 - 2,087,311 Employee benefits 2,220,195 4,147,675 1,383,279 1,568,866 Debt service Principal - - - - Interest - - - - Refunding bond issuance costs - - - - Capital outlay - -_ - - Total Expenditures 9,800,529 12,588,764 4,390,963 7,133,503 Excess(Deficiency)of Revenues Over Expenditures 6,089 1,022,670 1,178,451 2,412,430 OTHER FINANCING SOURCES(USES) Bond issued - - - - Refunding bonds issued - - - - Issuance premium - - - - Payment to refunded bond escrow account - - - - Insurance recoveries 265,504 3,361 40,478 - Transfers in 181,000 68,380 - 25,910 Transfers out (1,397,466) (585,652) (845,195) (2,497,245) Total Other Financing Sources(Uses) (950,962) (513,911) (804,717) (2,471,335) Net Change in Fund Balances (944,873) 508,759 373,734 (58,905) FUND BALANCES Beginning of Year 7,586,992 5,662,575 789,373 4,559,093 End of Year $ 6,642,119 $ 6,171,334 $ 1,163,107 $ 4,500,188 The notes to the financial statements are an integral part of this statement. Pane 30 of 214 Section 8 Total Housing Capital Non-Major Governmental Assistance Projects Governmental Funds $ - $ - $ - $ 27,001,329 656,776 - - 2,482,706 - 963,942 4,975,165 - 465,358 707 - 54,526 551,232 - 963,582 - - 140,573 - 28,820 111,086 - 2,009,732 7,746,647 - - 7,877,770 32,150 105,462 16,145 411,021 7,779,504 216,548 1,034,613 47,564,064 - 1,005,292 5,952,519 - - - 8,249,417 - - - 1,665,925 - - - 3,213,681 7,447,950 - - 7,892,847 - - - 3,312,991 - - 2,000 2,761,606 - - - 9,320,015 - - 2,420,000 2,420,000 - - 1,035,628 1,035,628 - - 154,097 154,097 - 6,439,573 - 6,439,573 7,447,950 6,439,573 4,617,017 52,418,299 331,554 (6,223,025) (3,582,404) (4,854,235) - 3,385,000 - 3,385,000 - - 8,115,000 8,115,000 - 266,850 178,410 445,260 - - (8,066,328) (8,066,328) - - - 309,343 - 1,992,637 3,339,109 5,607,036 - (196,202) (85,276) (5,607,036) - 5,448,285 3,480,915 4,188,275 331,554 (774,740) (101,489) (665,960) 399,937 8,212,600 3,798,161 31,008,731 $ 731,491 $ 7,437,860 $ 3,696,672 $ 30,342,771 (This page intentionally left blank) Paoa 32 of 214 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, 2020 Amounts Reported for Governmental Activities in the Statement of Activities are Different Because Net Change in Fund Balances -Total Governmental Funds $ (665,960) 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 6,618,628 Depreciation expense (3,002,114) 3,616,514 Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. Real property taxes (119,365) Bond proceeds provides current financial resources to governmental funds, but issuing debt increases long-term liabilities in the statement of net position. Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. Also, governmental funds report the effect of premiums, discounts and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. Bonds issued (3,385,000) Refunding Bonds issued (8,115,000) Issuance premium (445,260) Payment to refunded bond escrow agent 8,066,328 Principal paid on bonds 2,420,000 Amortization of loss on refunding bonds and issuance premium 38,387 (1,420,545) 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 (72,735) Compensated absences (47,337) Changes in pension liabilities and related deferred outflows and inflows (2,972,457) of resources- retirement system Changes in pension liabilities and related deferred outflows and inflows (200,635) of resources- length of service awards program Changes in OPEB liabilities and related deferred outflows and inflows of resources (3,321,483) (6,614,647) Change in Net Position of Governmental Activities $ (5,204,003) The notes to the financial statements are an integral part of this statement. Town of Mamaroneck,New York Statement of Revenues,Expenditures and Changes in Fund Balances-Budget and Actual General,Town Outside Villages,Highway and Special Districts Funds Year Ended December 31,2020 General Fund Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) REVENUES Real property taxes $ 4,814,798 $ 4,814,798 $ 4,771,543 $ (43,255) Other tax items 511,400 511,400 656,776 145,376 Non-property taxes - - - - Departmental income 3,725,000 3,727,749 1,601,288 (2,126,461) Intergovernmental charges - 750 - (750) Use of money and property 583,700 583,700 445,240 (138,460) Licenses and permits 60,300 60,300 47,165 (13,135) Fines and forfeitures 280,000 280,000 131,938 (148,062) Sale of property and compensation for loss - - - - State aid 1,743,775 1,710,552 1,893,646 183,094 Federal aid 67,780 174,751 93,392 (81,359) Miscellaneous 19,600 166,239 165,630 (609) Total Revenues 11,806,353 12,030,239 9,806,618 (2,223,621) EXPENDITURES Current General government support 5,006,029 5,090,119 4,280,116 810,003 Public safety - - - - Health 450,000 450,000 414,463 35,537 Transportation 20,950 27,550 16,877 10,673 Economic opportunity and development 592,985 592,985 444,897 148,088 Culture and recreation 2,938,578 3,349,912 1,953,994 1,395,918 Home and community services 527,191 648,240 469,987 178,253 Employee benefits 2,403,226 2,403,393 2,220,195 183,198 Debt service Principal - - - - Interest - - - - Total Expenditures 11,938,959 12,562,199 9,800,529 2,761,670 Excess(Deficiency)of Revenues Over Expenditures (132,606) (531,960) 6,089 538,049 OTHER FINANCING SOURCES(USES) Insurance recoveries - 260,695 265,504 4,809 Transfers in 173,000 173,000 181,000 8,000 Transfers out (1,251,738) (1,471,465) (1,397,466) - 73,999 Total Other Financing Uses (1,078,738) (1,037,770) (950,962) 86,808 Net Change in Fund Balances (1,211,344) (1,569,730) (944,873) 624,857 FUND BALANCES Beginning of Year 1,211,344 1,569,730 7,586,992 6,017,262 End of Year $ - $ - $ 6,642,119 $ 6,642,119 Paae 34 of 214 Town Outside Villages Fund Highway Fund Variance with Variance with Final Budget Final Budget Original Final Positive Original Final Positive Budget Budget Actual (Negative) Budget Budget Actual (Negative) $ 9,887,568 $ 9,887,568 $ 9,887,262 $ (306) $ 5,078,575 $ 5,078,575 $ 5,078,420 $ (155) 2,318,000 2,318,000 2,482,706 164,706 - - - - 354,547 354,547 291,950 (62,597) 20,000 20,000 42,086 22,086 - - 418,250 418,250 341,174 (77,076) - - 150 150 2,285 2,135 721,600 721,600 916,417 194,817 - - - - 6,000 6,000 8,635 2,635 - - - - - - 16,500 16,500 20,559 4,059 5,000 5,000 - - - - 3,000 34,348 12,720 (21,628) - 145,769 - (145,769) 6,550 6,553 6,744 191 - - 84,890 84,890 13,297,265 13,328,616 13,611,434 282,818 5,533,475 5,679,244 5,569,414 (109,830) 859,715 825,454 667,111 158,343 - - - - 6,182,780 6,244,739 6,130,516 114,223 - - - - 69,100 69,100 69,100 - - - - - 30,050 30,050 13,057 16,993 3,200,201 3,326,350 3,007,684 318,666 1,439,560 1,439,559 1,358,997 80,562 - - - - 225,478 229,682 202,308 27,374 - - - - 4,357,115 4,361,374 4,147,675 213,699 1,470,910 1,490,530 1,383,279 107,251 13,163,798 13,199,958 12,588,764 611,194 4,671,111 4,816,880 4,390,963 425,917 133,467 128,658 1,022,670 894,012 862,364 862,364 1,178,451 316,087 - - 3,361 3,361 10,000 10,000 40,478 30,478 68,380 68,380 68,380 - - - - - (504,857) (624,652) (585,652) 39,000 (872,364) (923,195) (845,195) 78,000 (436,477) (556,272) (513,911) 42,361 (862,364) (913,195) (804,717) 108,478 (303,010) (427,614) 508,759 936,373 - (50,831) 373,734 424,565 303,010 427,614 5,662,575 5,234,961 - 50,831 789,373 738,542 $ - $ - $ 6,171,334 $ 6,171,334 $ - $ - $ 1,163,107 $ 1,163,107 (Continued) Town of Mamaroneck,New York Statement of Revenues,Expenditures and Changes in Fund Balances-Budget and Actual(Continued) General,Town Outside Villages,Highway and Special Districts Funds Year Ended December 31,2020 Special Districts Fund Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) REVENUES Real property taxes $ 7,264,699 $ 7,264,699 $ 7,264,104 $ (595) Other tax items - - - - Non-property taxes - - - - Departmental income 1,918,667 1,918,667 2,075,899 157,232 Intergovernmental charges 120,000 120,000 124,184 4,184 Use of money and property 26,800 26,800 48,474 21,674 Licenses and permits - - - - Fines and forfeitures - - - - Sale of property and compensation for loss - - 8,261 8,261 State aid - - - - Federal aid - 61,643 25,011 (36,632) Miscellaneous - - - - Total Revenues 9,330,166 9,391,809 9,545,933 154,124 EXPENDITURES Current General government support - - - - Public safety 2,243,916 2,277,314 2,118,901 158,413 Health 1,251,481 1,261,786 1,182,362 79,424 Transportation 162,905 214,466 176,063 38,403 Economic opportunity and development - - - - Culture and recreation - - - - Home and community services 2,347,894 2,344,682 2,087,311 257,371 Employee benefits 1,726,125 1,750,788 1,568,866 181,922 Debt service Principal - - - - Interest - - - - Total Expenditures 7,732,321 7,849,036 7,133,503 715,533 Excess(Deficiency) of Revenues Over Expenditures 1,597,845 1,542,773 2,412,430 869,657 OTHER FINANCING SOURCES(USES) Insurance recoveries - - - - Transfers in - 23,922 25,910 1,988 Transfers out (2,050,737) (2,500,245) (2,497,245) 3,000 Total Other Financing Uses (2,050,737) (2,476,323) (2,471,335) 4,988 Net Change in Fund Balances (452,892) (933,550) (58,905) 874,645 FUND BALANCES Beginning of Year 452,892 933,550 4,559,093 3,625,543 End of Year $ - $ - $ 4,500,188 $ 4,500,188 The notes to the financial statements are an integral part of this Statement. Pane 36 of 214 Town of Mamaroneck, New York Statement of Fiduciary Net Position Fiduciary Fund December 31, 2020 Custodial Fund ASSETS Cash and equivalents $ 12,426,163 Real property taxes receivable for other governments 48,843,265 Total Assets $ 61,269,428 LIABILITIES Due to other governments $ 61,269,428 The notes to financial statements are an integral part of this statement. Town of Mamaroneck, New York Statement of Changes in Fiduciary Net Position Fiduciary Fund December 31, 2019 Custodial Fund ADDITIONS Real property taxes collected for other governments $ 172,261,304 DEDUCTIONS Payments of real property taxes to other governments 172,261,304 Net Increase in Fiduciary Net Position - NET POSITION Beginning of Year - End of Year $ - The notes to financial statements are an integral part of this statement. Pane 38 of 214 Town of Mamaroneck, New York Notes to Financial Statements December 31, 2020 Note 1 -Summary of Significant Accounting Policies , The Town of Mamaroneck, New York ("Town") was established in 1661 and operates in accordance with Town Law and the various other applicable laws of the State of New York. The Town Board is the legislative body responsible for overall operation. The Town Administrator serves as the chief executive officer and the Town Comptroller serves as the chief financial officer. The Town provides the following services to its residents: public safety, health, transportation, economic opportunity and development, culture and recreation, home and community services and general and administrative support. The financial statements of the Town have been prepared in conformity with accounting principles generally accepted in the United States of America as applied to governmental units and the Uniform System of Accounts as prescribed by the State of New York.The Governmental Accounting Standards Board ("GASB") is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The Town's significant accounting policies are described below: A. Financial Reporting Entity The financial reporting entity consists of a) the primary government, which is the Town, b) organizations for which the Town is financially accountable and c) other organizations for which the nature and significance of their relationship with the Town are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete as set forth by GASB. In evaluating how to define the Town, for financial reporting purposes, management has considered all potential component units. The decision to include a potential component unit in the Town's reporting entity was made by applying the criteria set forth by GASB, including legal standing, fiscal dependency and financial accountability. Based upon the application of these criteria, the following individual component unit is included in the Town's reporting entity because of its operational and financial relationship with the Town. The Mamaroneck Housing Authority("Housing Authority")was organized in July 1992 as a municipal housing authority created and established under the Public Housing Law of the State of New York to provide affordable housing. The members of the Housing Authority's Board are appointed by the Town Board and, therefore, the Town is considered able to impose its will on the Housing Authority. Bonds issued by the Housing Authority are guaranteed by the Town. Since the Housing Authority does not provide services entirely or almost entirely to the Town, the financial statements of the Housing Authority have been reflected as a discretely presented component unit. Complete financial statements of the component unit can be obtained from its administrative office at the address indicated below. Town of Mamaroneck Housing Authority 740 West Boston Post Road Mamaroneck, New York 10543 B. Government-Wide Financial Statements The government-wide financial statements (i.e. the Statement of Net Position and the Statement of Activities) report information on all non-fiduciary activities of the primary government as a whole and its component unit. For the most part, the effect of interfund activity has been removed from these statements, except for interfund services provided and used. Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 1 -Summary of Significant Accounting Policies (Continued) The Statement of Net Position presents the financial position of the Town at the end of its fiscal year. The Statement of Activities demonstrates the degree to which direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include (1) charges to customers or applicants who purchase, use or directly benefit from goods or services, or privileges provided by a given function or segment, (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment and (3) interest earned on grants that is required to be used to support a particular program. Taxes and other items not identified as program revenues are reported as general revenues. The Town does not allocate indirect expenses to functions in the Statement of Activities. Separate financial statements are provided for governmental funds and fiduciary funds, even though the latter is excluded from the government-wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements. C. Fund Financial Statements The accounts of the Town are organized and operated on the basis of funds.A fund is an independent fiscal and accounting entity with a self-balancing set of accounts,which comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund balances/net position, revenues and expenditures/expenses. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance related legal and contractual provisions. The Town maintains the minimum number of funds consistent with legal and managerial requirements. The focus of governmental fund financial statements is on major funds as that term is defined in professional pronouncements. Each major fund is to be presented in a separate column, with non-major funds aggregated and presented in a single column. Fiduciary funds are reported by type. Since the governmental fund statements are presented on a different measurement focus and basis of accounting than the government-wide statements'governmental activities column, a reconciliation is presented on the pages following, which briefly explain the adjustments necessary to transform the fund based financial statements into the governmental activities column of the government-wide presentation. The Town's resources are reflected in the fund financial statements in two broad fund categories, in accordance with generally accepted accounting principles as follows: Fund Categories a. Governmental Funds - Governmental Funds are those through which most general government functions are financed. The acquisition, use and balances of expendable financial resources and the related liabilities are accounted for through governmental funds. The following are the Town's major governmental funds: General Fund -The General Fund constitutes the primary operating fund of the Town and is used to account for and report all financial resources not accounted for and reported in another fund. Special Revenue Funds - Special revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted, committed, or assigned to expenditures for specific purposes other than debt service or capital projects. The major special revenue funds of the Town are as follows: Paae 40 of 214 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 1 -Summary of Significant Accounting Policies (Continued) Town Outside Villages Fund - The Town Outside Villages Fund is used to account for transactions, which by statute affect only those areas outside the boundaries of the villages located within the Town.The major revenues of this fund are real property taxes and non-property taxes. Highway Fund - The Highway Fund is used to account for road and bridge maintenance and improvements as defined in the Highway Law of the State of New York. The major revenue of this fund is real property taxes. Special Districts Fund - The Special Districts Fund is provided to account for the operation and maintenance of the Town's water, sewer, street lighting, refuse and garbage, ambulance and fire protection. The major revenues of this fund are real property taxes and departmental income. Section 8 Housing Assistance Fund -The Section 8 Housing Assistance Fund is provided to account for resources received from the U.S. Department of Housing and Urban Development for housing assistance payment purposes. Capital Projects Fund - The Capital Projects Fund is used to account for and report financial resources that are restricted, committed or assigned to expenditures for capital outlays, including the acquisition or construction of major capital facilities and other capital assets. The Town also reports the following non-major governmental funds. Special Revenue Funds: Tri-Municipal Cable T.V. Fund -The Tri-Municipal Cable T.V. Fund is used to account for franchise fees collected and expenditures for the joint activity cable T.V. operations. Special Purpose Fund - The Special Purpose Fund is used to account for assets held by the Town in accordance with terms of a trust agreement. Debt Service Fund - The Debt Service Fund is provided to account for and report financial resources that are restricted, committed or assigned to expenditures for principal and interest and for financial resources that are being accumulated for principal and interest maturing in future years. b. Fiduciary Funds (Not Included in Government-Wide Financial Statements) - The Fiduciary Funds are used to account for assets held by the Town on behalf of others. The Custodial Fund is used to account for real property taxes collected for other governments. D. Measurement Focus, Basis of Accounting and Financial Statement Presentation The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources(current assets less current liabilities)or economic resources(all assets and liabilities). The basis of accounting indicates the timing of transactions or events for recognition in the financial statements. Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 1 -Summary of Significant Accounting Policies (Continued) The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the Fiduciary funds. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized when they have been earned and they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. Property taxes are considered to be available if collected within sixty days of the fiscal year end. If expenditures are the prime factor for determining eligibility, revenues from Federal and State grants are recognized as revenues when the expenditure is made and the amounts are expected to be collected within one year of the fiscal year end. A ninety-day availability period is generally used for revenue recognition for most other governmental fund revenues. Fees and other similar revenues are not susceptible to accrual because generally they are not measurable until received in cash. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, net pension liability, total pension liability and other post employment benefit liability are recognized later based on specific accounting rules applicable to each, generally when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other financing sources. Component Units Component units are presented on the basis of accounting that most accurately reflects their activities. The Housing Authority is accounted for on the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded at the time liabilities are incurred. E. Assets, Liabilities, Deferred Outflows/Inflows of Resources and Net Position or Fund Balances Cash and Equivalents, Investments and Risk Disclosure 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's deposits and 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 Panp 42 of 214 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 1 -Summary of Significant Accounting Policies (Continued) include, among other instruments, obligations of the United States and its agencies and obligations of the State and its municipal and school district subdivisions. Investments - Permissible investments include obligations of the U.S. Treasury, U.S. Agencies, repurchase agreements and obligations of New York State or its political subdivisions. The Town follows the provisions of GASB Statement No. 72, "Fair Value Measurements and Application'; which defines fair value and establishes a fair value hierarchy organized into three levels based upon the input assumptions used in pricing assets. Level 1 inputs have the highest reliability and are related to assets with unadjusted quoted prices in active markets. Level 2 inputs relate to assets with other than quoted prices in active markets which may include quoted prices for similar assets or liabilities or other inputs which can be corroborated by observable market data. Level 3 inputs are unobservable inputs and are used to the extent that observable inputs do not exist. The Town participates in the Cooperative Liquid Assets Securities System ("CLASS"), a cooperative investment pool,established pursuant to Articles 3A and 5G of General Municipal Law of the State of New York. CLASS has designated Public Trust Advisors, LLC as its registered investment advisor. Public Trust Advisors, LLC is registered with the Securities and Exchange Commission ("SEC"), and is subject to all of the rules and regulations of an investment advisor handling public funds. As such, the SEC provides regulatory oversight of CLASS. The pool is authorized to invest in various securities issued by the United States and its agencies, obligations of the State of New York and repurchase agreements. These investments are reported at fair value. CLASS issues separately available audited financial statements with a year end of June 30th The Town's position in the pool is equal to the value of the pool shares.The maximum maturity for any specific investment in the portfolio is 397 days. CLASS is rated AAAm by Standard & Poor's. Local government investment cooperatives in this rating category meet the highest standards for credit quality, conservative investment policies and safety of principal. The cooperative invests in a high quality portfolio of investments legally permissible for municipalities and school districts in the State. Additional information concerning the cooperative is presented in the annual report of CLASS, which may be obtained from Public Trust Advisors, LLC, 717 17th Street, Suite 1850, Denver, CO 80202. Investments of the Fire Protection District are stated at fair value. The amounts are invested in various portfolios by the trustee of the Fund, who has been designated by the State Comptroller. These investments are unrated. The Town has no formal policy relating to interest rate or credit risk for the Fire Protection District's Investments. Investments of the Housing Authority consist of negotiable certificates of deposit and money market funds. Investments are stated at cost,which approximates fair value.The investments are not subject to risk categorization. Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 1 - Summary of Significant Accounting Policies (Continued) Risk Disclosure Interest Rate Risk - Interest rate risk is the risk that the government will incur losses in fair value caused by changing interest rates. The Town does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from changing interest rates. Generally, the Town does not invest in any long-term investment obligations. Custodial Credit Risk -Custodial credit risk is the risk that in the event of a bank failure, the Town's deposits may not be returned to it. GASB Statement No. 40, "Deposit and Investment Risk Disclosures - an amendment of GASB Statement No. 3", directs that deposits be disclosed as exposed to custodial credit risk if they are not covered by depository insurance and the deposits are either uncollateralized, collateralized by securities held by the pledging financial institution or collateralized by securities held by the pledging financial institution's trust department but not in the Town's name. The Town's aggregate bank balances that were not covered by depository insurance were not exposed to custodial credit risk at December 31, 2020. 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 on deposit at each of its banking institutions. Taxes Receivable- Real property taxes attach as an enforceable lien on real property and are levied on January 1st. The Town collects county, town, highway and special district taxes, which are due April 1st and payable without penalty to April 30th. School districts taxes are levied on July 1st and are due on September 1st, with the first half payable without penalty until September 30th and the second half payable without penalty until January 31st. The Town guarantees the full payment of the County and school districts warrants and assumes the responsibility for uncollected taxes. The Town also has the responsibility for conducting in-rem foreclosure proceedings. The Town functions in both a fiduciary and guarantor relationship with the County of Westchester and the various school districts located within the Town with respect to the collection and payment of real property taxes levied by such jurisdictions. County taxes are included in the Town's levy and are payable without penalty for thirty days. The County Charter provides for the Town to collect County and school districts taxes and remit them as collected to the respective municipality. However, the Town must remit to the County sixty percent of the amount levied by May 25th and satisfy the balance of forty percent by October 15th. With respect to school districts taxes, the Charter provides that the Town satisfy the warrant of each school district by April 5th. Thus, the Town's fiduciary responsibility is from the date of the levy until the due date of the respective tax warrant at which time the Town must satisfy its obligations regardless of the amounts collected. County and school districts taxes collected prior to the satisfaction of the respective warrants are considered a fiduciary activity under the provisions of GASB Statement No. 84, "Fiduciary Activities", and therefore have been accounted for within the Custodial Fund. Pane 44 of 214 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 1 -Summary of Significant Accounting Policies (Continued) Other Receivables-Other receivables include amounts due from other governments and individuals for services provided by the Town. Receivables are recorded and revenues recognized as earned or as specific program expenses/expenditures are incurred.Allowances are recorded when appropriate. Due From/To Other Funds - During the course of its operations, the Town has numerous transactions between funds to finance operations, provide services and construct assets. To the extent that certain transactions between funds had not been paid or received as of December 31, 2020, balances of interfund amounts receivable or payable have been recorded in the fund financial statements. Inventory - There are no inventory values presented in the balance sheets of the respective funds of the Town. Purchases of inventoriable items at various locations are recorded as expenditures at the time of purchase and year-end balances at these locations are not material. Prepaid Expenses/Expenditures - Certain payments to vendors reflect costs applicable to future accounting periods, and are recorded as prepaid items using the consumption method in both the government wide and fund financial statements. Prepaid expenses/expenditures consist of costs which have been satisfied prior to the end of the fiscal year, but represent amounts which have been provided for in the subsequent year's budget and/or will benefit such periods. Reported amounts in governmental funds are equally offset by nonspendable fund balance, which indicates that these amounts do not constitute "available spendable resources" even though they are a component of current assets. Restricted Assets-The Housing Authority's restricted assets include rent security deposits required from tenants according to the terms of the lease agreements. In addition, certain proceeds from the Housing Authority revenue bonds, as well as certain other resources, are set aside pursuant to the terms of the bond indenture. Capital Assets - Capital assets, which include property, plant, equipment and infrastructure assets (e.g., roads, bridges, sidewalks and similar items), are reported in the governmental activities column in the government-wide financial statements. Capital assets are defined by the Town as assets with an initial, individual cost of more than$5,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation. Acquisition value is the price that would be paid to acquire an asset with equivalent service potential on the date of the donation. In the case of the initial capitalization of general infrastructure assets (i.e., those reported by governmental activities),the Town chose to include all such items regardless of their acquisition date or amount. The Town was able to estimate the historical cost for the initial reporting of these assets through backtrending (i.e., estimating the current replacement cost of the infrastructure to be capitalized and using an appropriate price-level index to deflate the cost to the acquisition year or estimated acquisition year). Major outlays for capital assets and improvements are capitalized as projects are constructed. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives is not capitalized. Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 1 -Summary of Significant Accounting Policies (Continued) Land and construction-in-progress are not depreciated. Property, plant, equipment and infrastructure of the Town are depreciated using the straight line method over the following estimated useful lives. 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 $165,000 for parking permits received in advance in the General Fund and $9,752 for State aid received in advance in the Capital Projects Fund. This amount has 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 includes a separate section for deferred outflows of resources. This separate financial statement element represents a consumption of net assets 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 includes a separate section for deferred inflows of resources. This separate financial statement element represents an acquisition of net assets 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$506,313 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. The Town reported deferred amounts on refunding bonds resulting from the difference in the carrying value of the refunded debt and its reacquisition price. This amount is being deferred and amortized over the shorter of the life of the refunded or refunding debt. The Town has also reported deferred outflows of resources and deferred inflows of resources in relation to its pension, fire service award and other postemployment benefit liabilities in the government-wide financial statement for governmental activities. These amounts are detailed in the discussion of the Town's pension, fire service award and other postemployment benefit liabilities in Note 3F. P2C3P 46 of 214 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 1 -Summary of Significant Accounting Policies (Continued) The Authority reported deferred outflows of resources of$1,787 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. 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 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 and the New York State and Local Police and Fire 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—An Amendment of GASB Statement No. 68". 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". Net Position - represents the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position is comprised of three components: net investment in capital assets, restricted, and unrestricted. Net investment in capital assets consists of capital assets, net of accumulated depreciation/amortization and reduced by outstanding balances of bonds and other debt that are attributable to the acquisition, construction, or improvement of those assets. Deferred outflows of resources and deferred inflows of resources that are attributable to the acquisition, construction, or improvement of those assets or related debt are also included in this component of net position. Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 1 -Summary of Significant Accounting Policies (Continued) Restricted net position consists of restricted assets reduced by liabilities and deferred inflows of resources related to those assets. Assets are reported as restricted when constraints are placed on asset 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. Restricted net position for the Town includes restricted for special purpose trusts, special revenue funds, capital projects and debt service. Unrestricted net position is the net amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that does not meet the definition of the two preceding categories. 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. Pane 48 of 214 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 1 -Summary of Significant Accounting Policies (Continued) 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 unassigned fund balance. For all governmental funds other than the General Fund, any deficit fund balance is reported as unassigned. In order to calculate the amounts to report as restricted and unrestricted fund balance in the governmental fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. When both restricted and unrestricted amounts of fund balance are available for use for expenditures incurred, it is the Town's policy to use restricted amounts first and then unrestricted amounts as they are needed. For unrestricted amounts of fund balance, it is the Town's policy to use fund balance in the following order: committed, assigned and unassigned. F. Encumbrances In governmental funds, encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded in order to reserve applicable appropriations, is generally employed as an extension of formal budgetary integration in the General, Town Outside Villages, Highway, Special Districts and Tri-Municipal Cable TV funds. Encumbrances outstanding at year-end are generally reported as assigned fund balance since they do not constitute expenditures or liabilities. G. Use of Estimates The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, deferred outflows of resources, liabilities and deferred inflows of resources and disclosures of contingent assets and liabilities at the date of the financial statements. Estimates also affect the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. H. Subsequent Events Evaluation by Management Management has evaluated subsequent events for disclosure and/or recognition in the financial statements through the date that the financial statements were available to be issued, which date is , 2021. Note 2 -Stewardship, Compliance and Accountability A. Budgetary Data The Town generally follows the procedures enumerated below in establishing the budgetary data reflected in the financial statements: a) Prior to October 20th, the head of each administrative unit shall submit to the budget officer an estimate of revenues and expenditures for such administrative unit for the ensuing year. b) The budget officer, upon completion of the review of the estimates, shall prepare a tentative budget and file such budget in the office of the Town Clerk on or before October 30th. Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 2 - Stewardship, Compliance and Accountability (Continued) c) On or before November 10th, the Town Clerk shall present the tentative budget to the Town Board. d) The Town Board shall review the tentative budget and may make such changes, alterations and revisions as it shall consider advisable and which are consistent with law. Upon completion of such review, the tentative budget and any modifications as approved by the Town Board shall become the preliminary budget. e) On or before December 10th, the Town Board shall hold a public hearing on the preliminary budget. f) After the public hearing, the Town Board may further change, alter and revise the preliminary budget subject to provisions of the law. g) The preliminary budget as submitted or amended shall be adopted by resolution no later than December 20th. h) Formal budgetary integration is employed during the year as a management control device for General, Town Outside Villages, Highway, Special Districts, Tri-Municipal Cable TV and Debt Service funds. i) Budgets for General, Town Outside Villages, Highway, Special Districts, Tri-Municipal Cable TV and Debt Service funds are legally adopted annually on a basis consistent with generally accepted accounting principles. The Capital Projects Fund is budgeted on a project basis. Annual budgets are not adopted by the Town Board for the Section 8 Housing Assistance and Special Purpose funds since other means control the use of these resources (e.g., grant awards) and sometimes span a period of more than one fiscal year. 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 Under New York State Town Law, the Town is not limited as to the maximum amount of real property taxes which may be raised. However, Chapter 97 of the New York State Laws of 2011, as amended ("Tax Levy Limitation Law") modified previous law by imposing a limit on the amount of real property taxes a local government may levy. 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 Pane 50 of 214 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 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 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 Department of Labor 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. Note 3 - Detailed Notes on All Funds A. Taxes Receivable Taxes receivable at December 31, 2020 consisted of the following: Town and County taxes - Current $ 399,417 Tax liens 1,990,133 2,389,550 Allowance for uncollectible amounts (1,564,957) $ 824,593 Taxes receivable are also partially offset by deferred tax revenues of$506,313, which represents an estimate of the taxes receivable which will not be collected within the first sixty days of the subsequent year. B. Due From/To Other Funds The balances reflected as due from/to other funds at December 31, 2020 were as follows: Due Due Fund From To General $ 727 $ 63,630 Town Outside Villages 34,562 23,844 Highway 26,166 901 Special Districts 2,485 10,325 Section 8 Housing Assistance 2,202 - Capital Projects 69,606 37,620 Non-Major Governmental 572 - $ 136,320 $ 136,320 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 3 -Detailed Notes on All Funds (Continued) 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, 2020 Additions Deletions 2020 Capital Assets, not being depreciated: Land $ 4,031,660 $ - $ - $ 4,031,660 Construction-in-progress 2,169,809 1,196,484 2,084,579 1,281,714 Total Capital Assets, not being Depreciated $ 6,201,469 $ 1,196,484 $ 2,084,579 $ 5,313,374 Capital Assets, being depreciated: Buildings and improvements $ 27,399,962 $ 2,988,742 $ 41,334 $ 30,347,370 Machinery and equipment 15,658,774 1,249,950 380,519 16,528,205 Infrastructure 45,339,044 3,268,031 - 48,607,075 Total Capital Assets, being Depreciated 88,397,780 7,506,723 421,853 95,482,650 Less Accumulated Depreciation for: Buildings and improvements 8,960,802 952,209 41,334 9,871,677 Machinery and equipment 10,034,881 1,030,494 380,519 10,684,856 Infrastructure 20,931,333 1,019,411 - 21,950,744 Total Accumulated Depreciation 39,927,016 3,002,114 421,853 42,507,277 Total Capital Assets, being Depreciated, net $ 48,470,764 $ 4,504,609 $ $ 52,975,373 Capital Assets, net $ 54,672,233 $ 5,701,093 $ 2,084,579 $ 58,288,747 Depreciation expense was charged to the Town's functions and programs as follows: General Government Support $ 392,867 Public Safety 702,745 Transportation 1,187,686 Economic Opportunity and Development 87,725 Culture and Recreation 285,834 Home and Community Services 345,257 Total Depreciation Expense $ 3,002,114 Pane 52 of 214 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 3 - Detailed Notes on All Funds (Continued) Capital Assets -Component Unit Changes in the Housing Authority's capital assets are as follows: Balance Balance January 1, December 31, 2020 Additions 2020 Capital Assets, not being depreciated - Construction-in-progress $ - $ 11,535 $ 11,535 Capital Assets, being depreciated: Buildings and improvements $ 6,704,700 $ 115,575 $ 6,820,275 Machinery and equipment 741,480 - 741,480 Total Capital Assets, being depreciated 7,446,180 115,575 7,561,755 Less Accumulated Depreciation for: Buildings and improvements 3,888,461 250,517 4,138,978 Machinery and equipment 580,945 36,964 617,909 Total Accumulated Depreciation 4,469,406 287,481 4,756,887 Total Capital Assets, being $ 2,976,774 $ (171,906) $ 2,804,868 Depreciated, net Capital Assets, net $ 2,976,774 $ (160,371) $ 2,816,403 D. Accrued Liabilities Accrued Liabilities at December 31, 2020 were as follows: Fund Town Outside Special Capital General Villages Highway Districts Projects Total Payroll and Employee Benefits $ 30,930 $ 139,463 $ 75,097 $ 56,637 $ - $ 302,127 Other 11,673 3,138 - 552 89,579 104,942 $ 42,603 $ 142,601 $ 75,097 $ 57,189 $ 89,579 $ 407,069 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. Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 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, 2019* Total Assets $ 1,983,623 Deferred outflows of resources 864,473 Total Liabilities 9,778,701 Deferred inflows of resources 1,323,806 Net Position (Deficit) (7,891,603) Total Revenues 3,736,466 Total Expenditures 4,099,274 Decrease in Net Position (362,808) *The December 31, 2020 information is not available. The Town, together with the Village of Mamaroneck and the Town/Village of Harrison, participate in the Westchester Joint Water Works. The purpose of the joint venture is to acquire, construct, provide, maintain and operate a water works system. 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, 2020 Total Assets $ 12,421,405 Total Liabilities 65,018,990 Net Deficit (52,597,585) Total Revenues 27,361,631 Total Expenses 28,100,782 Net Decrease in Net Assets (739,151) 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, 2020 Total Assets $ 292,154 Total Liabilities 122,456 Net Position 169,698 Total Revenues 765,914 Total Expenses 694,380 Paas 54 of 214 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 3 - Detailed Notes on All Funds (Continued) Net Increase in Net Position 71,534 F. Long-Term Liabilities The following table summarizes changes in the Town's long-term liabilities for the year ended December 31, 2020: Balance Maturities Balance January 1, New Issues/ and/or December 31, Due Within 2020 Additions Payments 2020 One Year Governmental Activities General Obligation Bonds Payable $ 39,420,000 $ 11,500,000 $ 10,130,000 $ 40,790,000 $ 2,675,000 Plus Unamortized premium on bonds 917,365 445,260 58,655 1,303,970 - 40,337,365 11,945,260 10,188,655 42,093,970 2,675,000 Other Non-Current Liabilities Compensated Absences 360,815 82,267 34,930 408,152 41,000 Net Pension Liability 4,184,883 11,012,210 - 15,197,093 - Total Pension Liability-Length of service award program 2,116,757 490,670 18,570 2,588,857 - Other Post Employment Benefit Obligations Payable 82,693,279 17,955,477 2,462,076 98,186,680 - Total Other Non-Current Liabilities 89,355,734 29,540,624 2,515,576 116,380,782 41,000 Governmental Activities Long-Term Liabilities $ 129,693,099 $ 41,485,884 $ 12,704,231 $ 158,474,752 $ 2,716,000 Mamaroneck Housing Authority Component Unit Revenue Bonds Payable $ 1,075,000 $ - $ 290,000 $ 785,000 $ 300,000 Plus Unamortized premium on bonds 10,486 - 6,991 3,495 - 1,085,486 - 296,991 788,495 300,000 Deferred Rent Payable 172,588 - 39,113 133,475 - Component Unit- Long-Term Liabilities $ 1,258,074 $ - $ 336,104 $ 921,970 $ 300,000 Each governmental fund's liability for compensated absences, net pension liability, total pension liability and other postemployment benefit obligations payable are liquidated by the respective fund. Governmental liabilities for general obligation 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. Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 3 - Detailed Notes on All Funds (Continued) General Obligation Bonds Payable General Obligation Bonds payable at December 31, 2020 are comprised of the following individual issues: Amount Outstanding Original at Year of Issue Final Interest December 31, Purpose Issue Amount Maturity Rates 2020 Fire District Improvements 2007 $ 460,000 October, 2022 4.30 -4.375 % $ 80,000 Public Improvements 2013 4,158,000 May, 2028 2.000 275,000 Fire District Improvements 2013 996,000 May, 2026 2.590 500,000 Public Improvements 2014 8,860,000 July, 2033 2.000 850,000 Public Improvements 2016 2,185,000 July, 2031 2.00- 3.000 1,645,000 Public Improvements 2016 8,990,845 October, 2036 2.00-2.300 7,415,000 Refunding Bonds 2017 7,040,000 March, 2030 2.00 - 2.350 5,785,000 Public Improvements 2018 5,815,500 December, 2038 3.00 - 5.000 5,360,000 Fire District Improvements 2018 1,400,000 December, 2038 3.00 - 5.000 1,290,000 Public Improvements 2019 3,830,000 September, 2039 2.00 - 5.000 3,705,000 Fire District Improvements 2019 2,470,000 September, 2039 2.00 - 5.000 2,385,000 Public Improvements 2020 3,385,000 August, 2035 1.00- 5.000 3,385,000 Refunding Bonds 2020 2,145,000 May, 2028 .65-2.000 2,145,000 Refunding Bonds 2020 5,970,000 May, 2033 .65 - 2.000 5,970,000 $ 40,790,000 Interest expenditures of $1,035,628 were recorded in the fund financial statements in the Debt Service Fund. Interest expense of $955,712 was recorded in the government-wide financial statements for governmental activities. Payments to Maturity The annual requirements to amortize all bonded debt outstanding as of December 31, 2020 including interest payments of$7,822,859 are as follows: Year Ending December 31, Principal Interest 2021 $ 2,675,000 $ 1,025,695 2022 2,775,000 932,537 2023 2,795,000 848,409 2024 2,865,000 768,516 2025 2,930,000 692,047 2026-2030 13,745,000 2,368,295 2031-2035 9,530,000 1,002,893 2036-2039 3,475,000 184,467 $ 40,790,000 $ 7,822,859 Pane 56 of 214 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 3 - Detailed Notes on All Funds (Continued) The above general obligation bonds are direct borrowings 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, 2020 is comprised of the following: Amount Outstanding Original at Year of Issue Final Interest December 31, Purpose Issue Amount Maturity Rates 2020 Hommocks Park Apartments Refunding Revenue Bonds, Series A 2015 $ 1,535,000 August, 2021 2.00% $ 270,000 Hommocks Park Apartments, Series B 2015 650,000 October, 2035 3.0%-3.50% 515,000 $ 785,000 The annual requirements to amortize the bonds outstanding as of December 31, 2020 including interest payments of$143,833 are as follows: Year Ending December 31, Principal Interest Total 2021 $ 300,000 $ 21,394 $ 321,394 2022 30,000 15,094 45,094 2023 30,000 14,194 44,194 2024 30,000 13,294 43,294 2025 30,000 12,394 42,394 2026-2030 170,000 47,569 217,569 2031-2035 195,000 19,894 214,894 $ 785,000 $ 143,833 $ 928,833 Interest expense of$21,755 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. 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. Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 3 - Detailed Notes on All Funds (Continued) 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, 2020, rent expense of$138,211 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, 2020, deferred rent payable was $133,475. Advance Refunding During the 2020 fiscal year, the Town issued $8,115,000 in serial bonds with interest rates ranging from 0.65% to 2.00%, depending on maturity. The proceeds were used to advance refund $2,105,000 of outstanding 2013 various purposes serial bonds bearing interest at 2.00% to 2.50% and $5,605,000 of outstanding 2014 various purposes serial bonds bearing interest at 2.25% to 3.25%. The net proceeds of$8,066,328 (including $71,096 of issuance premium and after$119,768 in underwriting fees and other issuance costs) were used to purchase U.S. Government securities. Those securities were deposited in an irrevocable trust with an escrow agent to provide for all future debt service payments on the bonds. As a result, the 2013 and 2014 serial bonds are considered defeased and the liability for those serial bonds has been removed from the Statement of Net Position. The reacquisition price exceeded the net carrying amount of the old debt by$356,288. This amount and the premium are being amortized over the remaining life of the refunded debt. The Town advance refunded the 2013 and 2014 serial bonds to reduce its total debt service payments over 13 years by$525,410 and to obtain a net present value economic gain of$483,661. As of December 31, 2020, $8,115,000 of bonds outstanding are considered defeased. Pane 5R of 214 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 3 - Detailed Notes on All Funds (Continued) 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 $80 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. 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/about_us/financial_statements_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 2020 are as follows: Tier/Plan Rate ERS 3 A14 15.7 % 4 A15 15.7 5 A15 13.1 6 A15 9.2 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 3 - Detailed Notes on All Funds (Continued) Tier/Plan Rate PFRS 2 3751 17.6 2 384D * 24.3 5 384D 19.8 6 384D * 14.6 Indicates employees are required to make a contribution for this PFRS tier/plan. At December 31, 2020, the Town reported the following for its proportionate share of the net pension liability for ERS and PFRS: ERS PFRS Measurement date March 31, 2020 March 31, 2020 Net pension liability $ 6,051,084 $ 9,146,009 Town's proportion of the net pension liability 0.0228510% 0.1711154% Change in proportion since the prior measurement date (0.0000024%) 0.0181307% The net pension liability was measured as of March 31, 2020 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, 2020, the Town recognized its proportionate share of pension expense in the government-wide financial statements of $1,118,628 for ERS and $1,853,829 for PFRS. Pension expenditures of $1,010,082 for ERS and $1,496,430 for PFRS were recorded in the fund financial statements and were charged to the following funds: ERS PFRS General Fund $ 565,715 $ - Town Outside Villages 76,158 1,140,262 Highway 264,322 - Special Districts 103,887 356,168 Total $ 1.010.082 $ 1,496.430 Pane 60 of 214 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 3 - Detailed Notes on All Funds (Continued) At December 31, 2020, the Town reported its proportionate share of 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 $ 356,131 $ - $ 609,028 $ 153,195 $ 965,159 $ 153,195 Changes of assumptions 121,840 105,207 781,762 - 903,602 105,207 Net difference between projected and actual earnings on pension plan investments 3,102,080 - 4,118,735 - 7,220,815 - Changes in proportion and differences between Town contributions and proportionate share of contributions 230,906 25,189 324,553 54,669 555,459 79,858 Town contributions subsequent to the measurement date 759,623 - 1,131,524 - 1,891,147 - $ 4,570,580 $ 130,396 $ 6,965,602 $ 207,864 $ 11,536,182 $ 338,260 $759,623 and $1,131,524 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, 2020. 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 2021 $ 664,463 $ 1,187,994 2022 925,155 1,329,557 2023 1,167,585 1,641,553 2024 923,358 1,371,029 2025 - 96,081 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, 2020 March 31, 2020 Actuarial valuation date April 1, 2019 April 1, 2019 Investment rate of return 6.8% * 6.8% * Salary scale 4.2% 5.0% 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. Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 3 - Detailed Notes on All Funds (Continued) 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. Best estimates of arithmetic real rates of return for each major asset class included in the target asset allocation are summarized in the following table. Long-Term Expected Target Real Rate Asset Type Allocation of Return Domestic Equity 36 % 4.05 International Equity 14 6.15 Private Equity 10 6.75 Real Estate 10 4.95 Absolute Return Strategies 2 3.25 Opportunistic Portfolio 3 4.65 Real Assets 3 5.95 Bonds and Mortgages 17 0.75 Cash 1 - Inflation Indexed Bonds 4 0.50 100 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 6.8%. 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 6.8%, 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 (5.8%) or 1 percentage point higher (7.8%) than the current rate: Pane 62 of 214 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 3 - Detailed Notes on All Funds (Continued) 1% Current 1% Decrease Discount Rate Increase (5.8%) (6.8%) (7.8%) Town's proportionate share of the ERS net pension liability $ 11,105,447 $ 6,051,084 $ 1,395,994 Town's proportionate share of the PFRS net pension liability $ 16,353,250 $ 9,146,009 $ 2,691,761 The components of the collective net pension liability as of the March 31, 2020 measurement date were as follows: ERS _ PFRS Total Total pension liability $ 194,596,261,000 $ 35,309,017,000 $ 229,905,278,000 Fiduciary net position 168,115,682,000 29,964,080,000 198,079,762,000 Employers' net pension liability $ 26,480,579,000 $ 5,344,937,000 $ 31,825,516,000 Fiduciary net position as a percentage of total pension liability 86.39% 84.86% 86.16% 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, 2020 represent the employer contribution for the period of April 1, 2019 through December 31, 2020 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, 2020 were $759,623 and $1,131,524, 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 Award Program The Town's financial statements are for the year ended December 31, 2020. The information contained in this note is based on information for the Town of Mamaroneck Fire District Length of Service Award Program for the program year ending on December 31, 2020, 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. Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 3 - Detailed Notes on All Funds (Continued) Plan description The Town of Mamaroneck Fire District ("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. 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 47 Vested-Terminated 22 Retired and Beneficiaries 4 Total 73 Pane 64 of 214 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 3 - Detailed Notes on All Funds (Continued) 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, 2020 measurement date was determined using an actuarial valuation as of that date. Actuarial Assumptions. The total pension liability in the December 31, 2020 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 2.75%, 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 Fire Protection District fund as investments and as a component of Restricted fund balance. Changes in the Total Pension Liability Balance as of 1/1/20 measurement date $ 2,116,757 Service cost 95,736 Interest 42,171 Differences between expected and actual experience (44,432) Changes in assumptions 397,195 Benefit payments and expenses (18,570) Balance as of 12/31/20 measurement date $ 2,588,857 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 3 - Detailed Notes on All Funds (Continued) 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, 2020 measurement date, calculated using the discount rate of 2.75 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 (1.75%) or 1-percentage point higher (3.75%) than the current rate: 1% Current 1% Decrease Discount Rate Increase (1.75%) (2.75%) (3.75%) Total Pension Liability $ 2,769,785 $ 2,588,857 $ 2,403,841 Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions For the year ended December 31, 2020, the District recognized pension expense of $219,205. At December 31, 2020, 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 Differences between expected and actual experience $ 14,799 $ 43,334 Changes of assumptions 771,443 99,024 $ 786,242 $ 142,358 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, 2021 $ 81,298 2022 81,298 2023 81,298 2024 81,298 2025 81,298 Thereafter 237,394 Other Post Employment Benefit Liability ("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 Pane 66 of 214 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 3 - Detailed Notes on All Funds (Continued) 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, 2020, the following employees were covered by the benefit terms: Inactive employees currently receiving benefit payments 119 Active employees 131 250 The Town's total OPEB liability of$98,186,680 was measured as of December 31, 2020, and was determined by an actuarial valuation as of January 1, 2020. The total OPEB liability in the January 1, 2020 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 1.93% Healthcare cost trend rates 8.0% for 2020, 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-2016 mortality improvement scale on a fully generational basis. The actuarial assumptions used in the January 1, 2019 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, 2020 is as follows: Total OPEB Liability - Beginning of Year $ 82,693,279 Service cost 2,187,127 Interest 2,655,669 Differences between expected and actual experience (2,971,792) Changes in assumption 16,084,473 Benefit payments (2,462,076) Total OPEB Liability - End of Year $ 98,186,680 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 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 a discount rate that is 1 percentage point lower (.93%) or 1 percentage point higher (2.93%) than the current discount rate: 1% Current 1% Decrease Assumption Increase (.93%) (1.93%) (2.93%) Total OPEB Liability $ 110,279,240 $ 98,186,680 $ 86,094,120 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 $ 81,516,631 $ 98,186,680 $ 118,040,132 For the year ended December 31, 2020, the Town recognized OPEB expense of$3,767,111 in the government-wide financial statements. At December 31, 2020, 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 $ 16,430,281 $ - Differences between expected and actual experience - 9,540,861 $ 16,430,281 $ 9,540,861 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, 2021 $ 940,763 2022 940,763 2023 940,763 2024 1,881,685 2025 2,185,446 Pane AR of 214 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 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 Districts Projects Governmental Transfers Out Fund Fund Fund Fund Funds Total General Fund $ - $ - $ - $ 434,707 $ 962,759 $ 1,397,466 Town Outside Villages Fund 78,000 - - 358,895 148,757 585,652 Highway Fund - - - 145,831 699,364 845,195 Special Districts Fund 95,000 - - 1,036,308 1,365,937 2,497,245 Capital Projects Fund 8,000 - 25,910 - 162,292 196,202 Non-Major Governmental Funds - 68,380 - 16,896 - 85,276 $ 181,000 $ 68,380 $ 25,910 $ 1,992,637 $ 3,339,109 $ 5,607,036 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 Tri-Municipal Cable T.V. Fund-the component of net position that reports the amounts restricted for future capital projects within the Tri-Municipal Cable T.V. Fund. 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". Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 Note 3 - Detailed Notes on All Funds (Continued) I. Fund Balances 2020 2019 Tows Section 8 Ton Section 8 Outside Special Horsing Capital Non-Malo Outside Special Housing Capital Non-Major General Vieges lighaey Districts Assistance Projects Governmental General Villages Hgnasy Districts Assistance Projects Governmental Fund Fund Fund Fund Fund Fund Funds Tota Fund Fund Fund Fund Fund Fund Funds Total Nonspendede Prepaid expenditures $ 318,376 $ 690,148 $ 300,425 $ 338,031 $ - $ - $ - $ 1,644,980 $ 229,478 $ 433,624 $ 139,057 $ 247,406 $ - $ - $ - $ 1,049,565 Restricted Capllal projects - - - 7,437,860 - 7,437,860 - - - - • 8,212,600' - 8,212,600 Rare cadtel projects 125,000 - - - - - 125,000 125,000 - 125,000 Section 8 Homing AesMatce - - - - 731,491 - - 731,491 - - 399637 - - 399,937 Pension bens*, - - - 1,404,729 - - - 1,404,729 - - - 1,319,451 - - - 1,319,451 Tri-Municipal Cade T.V.Fund - - - - 1668,520 1,068,520 - - - - - - 1,354248 1,357,248 Tri-Municipal Cade T.V.Fund-for subsequent years expenditures - - - - - - - - - - - - - Trusts - • - - - - 185,527 185.527 - - - - 188,278 188,278 Debteenlce - - - - - - 2.090,816 2,090,816 - - - • - - 1,885,671 1,865,671 Debt so*.-for subsequent year's expenditures _ - - - - 96,107 96,107 • - - - 291,655 291,655 Total Restricted 125,000 - - 1,404,729 731,491 7,437,860 3,440,970 13,140,050 125,000 - - 1,319,451 399,937 8,212,600 3,719,852 13,716,840 Assigned Purchases on under General government support 30,946 6,305 - - - - - 37,251 10,326 2,320 - - - - - 12,646 Public safety - 33,360 - - - - - 33,360 - 34,664 - - - - - 34,664 Health - - - - - • - - - 2,892 - - - 2,892 Transponeson - - 98,924 - - • - 98,924 - • - - - - Economic Opportunity and development 398 - - - - - 396 2,965 - - • - - - 2,965 Cultists and recreation 65.240 - - - - • - 65,240 10,950 - - - • - - 10,950 Home and con,nsity services 37,159 - - - - - - 37,159 - - - - - - 133,743 39,665 96,924 - - - 272,332 24.241 36,984 - 2,892 - • - 64,117 Subsequent year's expenditures 1,245,000 915,000 48.000 42,000 • - 242,462 2,492.462 1,187,103 266,026 - 450,000 • - 32,044 1,935.173 Major Bads - 4,526,521 715,758 2,715,428 - - 7,957.707 - 4,925,941 650,316 2,539,344 - - - 8,115,601 Koh-A4yar Gosrnmenla funds- TrFMuiclpal Cads T.V. - - - - 13240 13.240 - • - - 46,265 46,265 Tote Assigned 1,378,743 5,481,186 862,682 2,757,428 - - 255,702 10,735,741 1,211,344 5,228,951 650,316 2,992,236 - • 78,309 10,161,156 Unassigned 4,822,000 - - - - - 4,822,000 6,021,170 - - - - 6,021,170 Total Fund Balances S 6,642,119 $ 6,171,334 $ 1,163,107 L... ,_00 4,5188 731491 ..6_7,:t_._37 860 J.....26 672 $ 30,342,771S 7,586,992 $ 5,662,575 1 789,373 L.4,559,0....93 399937 E 8,212,600 $ 3,798,161 $ 31,008,731 Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 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, 2020, 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 $59,648,750 as of December 31, 2020 and continue to accrue at$13,750 a day. The Town' share of these fines is approximately $11,035,018 or 18.5% 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. Town of Mamaroneck, New York Notes to Financial Statements (Continued) December 31, 2020 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 of $1 million per occurrence, not to exceed an aggregate of up to $3 million. In addition, there is a public officials liability policy providing coverage of$1 million per claim, not to exceed an aggregate of up to $2 million. Finally, there is an excess liability policy of $20 million per occurrence, not to exceed an aggregate of up to $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. Coronavirus On March 11, 2020, the World Health Organization declared a global pandemic as a result of the spread of Coronavirus. This was followed by the President of the United States declaring the outbreak of Coronavirus a national emergency on March 13, 2020. Preceding these announcements, the Governor of the State of New York declared a state of emergency on March 7, 2020 and has since issued multiple Executive Orders regarding the pandemic. Furthermore, the Enacted 2020-21 New York State budget granted the Budget Director the authority to reduce state aid payments to local governments and school districts by any amount needed to achieve a balanced budget. The Budget Director is authorized, under Section 1(f) of Chapter 53 of the Laws of 2020, to withhold all or some of specific local aid payments during state fiscal year 2020-21, that began on April 1, 2020, if the budget is deemed unbalanced and if the Budget Director further determines that such withholding is necessary to respond to the direct and indirect economic financial and social effects of the Coronavirus pandemic ("Reduction Authority"). The ultimate size of any permanent reductions would depend on the availability of unrestricted Federal Aid. The onset of the pandemic in the spring of 2020 coincided with the start of the new fiscal year for New York State. With the uncertainties that existed at that time with respect to additional federal assistance and an expected drop in economic activity, the Governor was given authority to make amendments subsequent to the adoption of the 2020-21 New York State budget, which did not take these factors into consideration. This authority included, but was not limited to, the ability to withhold a minimum of 20% of most state aid payments to municipalities to achieve cash flow savings that New York State needed for its budget. Many of these reductions were implemented beginning with payments made by the state in the late spring of 2020 and thus negatively impacted state aid revenues reported by local municipalities that year. However, in the first quarter of 2021, based on New York State's projection of slightly better than expected revenue Poe 72 of 214 Town of Mamaroneck, New York Notes to Financial Statements (Concluded) December 31, 2020 Note 4 -Summary Disclosure of Significant Contingencies (Continued) collections through the first nine months of its fiscal year and additional federal stimulus measures, New York State has indicated that it would restore 75% of the funds withheld from municipalities by March 31, 2021. This would serve to reduce, but not fully eliminate, the impact of the state aid reductions realized in 2020. There continues to be no assurance that state aid in the 2021-22 New York State budget will be restored to pre-pandemic levels. This potential reduction in state aid will need to be considered in managing local municipal budgets going forward. In addition to these New York State actions, the Town's economically sensitive revenues (i.e., sales tax distributions, mortgage tax, interest earnings, charges for services) are being negatively impacted. Meanwhile, the Town's expenditures on health and safety measures (personal protective equipment, sanitizing supplies, custodial overtime, technology acquisitions to support a safe working environment)will increase significantly. The outbreak of the Coronavirus and the dramatic steps taken by the Federal government and New York State to address it will continue to negatively affect New York State and its local economies. The full impact of the Coronavirus on New York State's operations and financial condition is not expected to be known for some time. Similarly, the degree of the impact on the Town's future operations and finances as a result of the Coronavirus is extremely difficult to predict due to uncertainties relating to its duration and severity, as well as with regard to what actions may be taken by governmental and other health care authorities, including New York State, to contain or mitigate its effects. The spread of the outbreak or reemergence later in the year could have a material adverse financial effect on New York State and local municipalities, including the Town. The Town is continuously monitoring the situation and will take such proactive measures as may be required to maintain operations and meet its obligations. Given this level of uncertainty, management cannot reasonably estimate the actual impact on the Town's future financial position at this time. 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, 2020 aggregated less than $20,000 and,therefore, detail information has been excluded from these financial statements. Note 6 - Recently Issued GASB Pronouncements GASB Statement No. 87, "Leases", as amended by GASB Statement No. 95, "Postponement of the Effective Dates of Certain Authoritative Guidance", establishes a single model for lease accounting based on the concept that leases are a financing of a "right-to-use" underlying asset. As such, this Statement requires a lessee to recognize a lease liability and an intangible right-to-use lease asset. A lessor will be required to recognize a lease receivable and a deferred inflow of resources. The requirements of this Statement are effective for reporting periods beginning after June 15, 2021. This is not an all-inclusive list of recently issued GASB pronouncements but rather a listing of Statements that the Town believes will most impact its financial statements. The Town will evaluate the impact this and other pronouncements may have on its financial statements and will implement them as applicable and when material. ***** Town of Mamaroneck, New York Required Supplementary Information- Schedule of Changes In the Town's Pension Liability and Related Ratios - Fire Service Award Program Last Ten Fiscal Years (1) 2020 2019 2018 2017 Total Pension Liability: Service Cost $ 95,736 $ 81,582 $ 61,843 $ 59,638 Interest 42,171 44,169 60,525 45,337 Changes in assumptions or other inputs 397,195 (2) 393,292 (148,536) 172,911 Differences between expected and actual experience (44,432) (4,799) 22,197 - Benefit payments (18,570) (5,680) (30,250) (5,171) Net Change in total pension liability 472,100 508,564 (34,221) 272,715 Total pension liability—beginning 2,116,757 1,608,193 1,642,414 1,369,699 Total pension liability—ending $ 2,588,857 $ 2,116,757 $ 1,608,193 $ 1,642,414 Covered payroll N/A N/A N/A N/A Total pension liability as a percentage of covered payroll 0% 0% 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 (2) 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% December 31, 2019: 2.75% December 31, 2020: 2.00% Trust 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. 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) 2020 2019 2018 Total OPEB Liability: Service cost $ 2,187,127 $ 2,071,412 $ 2,209,552 Interest 2,655,669 2,940,383 3,049,245 Changes of benefit terms - - - Differences between expected and actual experience (2,971,792) (6,362,401) (5) (5,645,533) Changes of assumptions or other inputs 16,084,473 (4) 4,539,830 (4) - Benefit payments (2,462,076) (2,551,39 (2,656,557) Net Change in Total OPEB Liability 15,493,401 637,834 (3,043,293) Total OPEB Liability—Beginning of Year 82,693,279 82,055,445 85,098,738 (3) Total OPEB Liability—End of Year $ 98,186,680 $ 82,693,279 $ 82,055,445 Town's covered-employee payroll $ 11,649,814 $ 13,033,191 $ 12,306,706 Total OPEB liability as a percentage of covered-employee payroll 842.82% 634.48% 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. (4)Changes in 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 31,2018: 3.64% December 31,2019: 3.26% December 31,2020: 1.93% (5)Differences between expected and actual experience is due to actual health care costs being less than expected. See independent auditors'report. Town of Mamaroneck,New York Required Supplementary Information New York State and Local Employees'Retirement System Last Ten Fiscal Years(1) Schedule of the Town's Proportionate Share of the Net Pension Liability(2) 2020(4) 2019 2018 2017 2016(3) 2015 Town's proportion of the net pension liability 0.0228510% 0.0228534% 0.0217828% 0.0229223% 0.0212436% 0.0225153% Town's proportionate share of the net pension liability $ 6,051,084 $ 1,619,233 $ 703,029 $ 2,153,827 $ 3,409,658 $ 760,623 Town's covered payroll $ 6,940,641 $ 6,882,383 $ 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 87.18% 23.53% 10.57% 34.78% 56.41% 12.40% Plan fiduciary net position as a percentage of the total pension liability 86.39% 96.27% 98.24% 94.70% 90.70% 97.90% Schedule of Contributions 2020 2019 2018 2017 2016 2015 Contractually required contribution $ 1,012,831 $ 1,001,835 $ 966,836 $ 951,693 $ 975,073 $ 921,095 Contributions in relation to the contractually required contribution (1,012,831) (1,001,835) (966,836) (951,693) (975,073) (921,095) Contribution excess $ - $ - $ - $ - $ - $ - Town's covered payroll $ 6,997,273 $ 7,009,504 $ 6,950,172 $ 6,366,881 $ 6,296,849 $ 6,216,275 Contributions as a percentage of covered payroll 14.47% 14.29% 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". (2)The amounts presented for each fiscal year were determined as of the March 31 measurement date within the current fiscal year. (3)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. (4)The discount rate used to calculate the total pension liability was decreased from 7.0%to 6.8%effective with the March 31,2020 measurement date. See independent auditors'report. Town of Mamaroneck,New York Required Supplementary Information New York State and Local Police and Fire Retirement System Last Ten Fiscal Years(1) Schedule of the Town's Proportionate Share of the Net Pension Liability(2) 2020(4) 2019 2018 2017 2016(3) 2015 Town's proportion of the net pension liability 0.1711154% 0.1529847% 0.1526125% 0.1526963% 0.1601178% 0.1617364% Town's proportionate share of the net pension liability $ 9,146,009 $ 2,565,650 $ 1,542,541 $ 3,164,863 $ 4,740,748 $ 445,195 Town's covered payroll $ 6,586,679 $ 6,571,130 $ 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 138.86% 39.04% 23.94% 51.30% 78.53% 7.18% Plan fiduciary net position as a percentage of the total pension liability 84.86% 95.09% 96.93% 93.50% 90.20% 99.00% Schedule of Contributions 2020 2019 2018 2017 2016 2015 Contractually required contribution $ 1,508,699 $ 1,459,619 $ 1,428,769 $ 1,403,486 $ 1,362,460 $ 1,105,220 Contributions in relation to the contractually required contribution (1,508,699) (1,459,619) (1,428,769) (1,403,486) (1,362,460) (1,105,220) Contribution excess $ - $ - $ - $ - $ - $ - Town's covered payroll $ 6,751,611 $ 6,694,209 $ 6,477,510 $ 6,425,121 $ 6,105,861 $ 6,230,182 Contributions as a percentage of covered payroll 22.35% 21.80% 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". (2)The amounts presented for each fiscal year were determined as of the March 31 measurement date within the current fiscal year. (3)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. (4)The discount rate used to calculate the total pension liability was decreased from 7.0%to 6.8%effective with the March 31,2020 measurement date. See independent auditors'report. D�..e 77 ..f 74 A (This page intentionally left blank) Pane 78 of 214 Town of Mamaroneck, New York General Fund Comparative Balance Sheet December 31, 2020 2019 ASSETS Cash and equivalents $ 2,129,184 $ 3,727,220 Investments 4,812,391 8,310,592 Taxes receivable Town and County taxes - 399,417 291,408 Tax liens 1,990,133 1,835,057 2,389,550 2,126,465 Allowance for uncollectible amounts (1,564,957) (1,405,413) 824,593 721,052 Other receivables Accounts 173,547 264,902 Due from other governments 4,773 37,412 State and Federal aid 69,915 38,148 Due from other funds 727 508,251 248,962 848,713 Prepaid expenditures 316,376 229,478 Total Assets $ 8,331,506 $ 13,837,055 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCE Liabilities Accounts payable $ 323,351 $ 265,941 Accrued liabilities 42,603 57,980 Deposits 536,415 495,852 Employee payroll deductions 43,323 45,832 Due to other funds 63,630 4,748,073 Due to other governments - 10 Overpayments 8,752 10,697 Unearned revenues 165,000 - Total Liabilities 1,183,074 5,624,385 Deferred inflows of resources Deferred tax revenues 506,313 625,678 Total Liabilities and Deferred Inflows of Resources 1,689,387 6,250,063 Fund balance Nonspendable 316,376 229,478 Restricted 125,000 125,000 Assigned 1,378,743 1,211,344 Unassigned 4,822,000 6,021,170 Total Fund Balance 6,642,119 7,586,992 Total Liabilities, Deferred Inflows of Resources and Fund Balance $ 8,331,506 $ 13,837,055 See independent auditors'report. Town of Mamaroneck, New York General Fund Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget and Actual Years Ended December 31, 2020 Original Final Variance with Budget Budget Actual Final Budget REVENUES Real property taxes $ 4,814,798 $ 4,814,798 $ 4,771,543 $ (43,255) Other tax items 511,400 511,400 656,776 145,376 Departmental income 3,725,000 3,727,749 1,601,288 (2,126,461) Intergovernmental charges - 750 - (750) Use of money and property 583,700 583,700 445,240 (138,460) Licenses and permits 60,300 60,300 47,165 (13,135) Fines and forfeitures 280,000 280,000 131,938 (148,062) Sale of property and compensation for loss - - - - State aid 1,743,775 1,710,552 1,893,646 183,094 Federal aid 67,780 174,751 93,392 (81,359) Miscellaneous 19,600 166,239 165,630 (609) Total Revenues 11,806,353 12,030,239 9,806,618 (2,223,621) EXPENDITURES Current General government support 5,006,029 5,090,119 4,280,116 810,003 Health 450,000 450,000 414,463 35,537 Transportation 20,950 27,550 16,877 10,673 Economic opportunity and development 592,985 592,985 444,897 148,088 Culture and recreation 2,938,578 3,349,912 1,953,994 1,395,918 Home and community services 527,191 648,240 469,987 178,253 Employee benefits 2,403,226 2,403,393 2,220,195 183,198 Total Expenditures 11,938,959 12,562,199 9,800,529 2,761,670 Excess of Revenues Over Expenditures (132,606) (531,960) 6,089 538,049 OTHER FINANCING SOURCES (USES) Insurance recoveries - 260,695 265,504 4,809 Transfers in 173,000 173,000 181,000 8,000 Transfers out (1,251,738) (1,471,465) (1,397,466) 73,999 Total Other Financing Uses (1,078,738) (1,037,770) (950,962) 86,808 Net Change in Fund Balance (1,211,344) (1,569,730) (944,873) 624,857 FUND BALANCE Beginning of Year 1,211,344 1,569,730 7,586,992 6,017,262 End of Year $ - $ - $ 6,642,119 $ 6,642,119 See independent auditors' report. Paae80of214 2019 Original Final Variance with Budget Budget Actual Final Budget $ 4,611,982 $ 4,611,982 $ 4,500,208 $ (111,774) 511,300 586,932 818,786 231,854 3,562,452 3,562,452 3,785,291 222,839 - 750 - (750) 360,000 360,000 622,670 262,670 50,300 50,300 96,016 45,716 300,000 300,000 286,312 (13,688) - - 8,269 8,269 1,949,225 2,076,997 1,686,912 (390,085) 67,812 67,812 66,988 (824) 17,700 17,700 184,074 166,374 11,430,771 11,634,925 12,055,526 420,601 4,505,728 4,598,940 4,267,630 331,310 450,000 450,000 415,446 34,554 145,320 135,120 8,062 127,058 557,022 557,022 496,469 60,553 2,831,792 2,852,979 2,694,172 158,807 497,845 638,425 459,568 178,857 2,380,450 2,380,450 2,235,861 144,589 11,368,157 11,612,936 10,577,208 1,035,728 62,614 21,989 1,478,318 1,456,329 130,000 158,625 158,625 - (1,336,813) (1,859,888) (1,859,887) 1 (1,206,813) (1,701,263) (1,701,262) 1 (1,144,199) (1,679,274) (222,944) 1,456,330 1,144,199 1,679,274 7,809,936 6,130,662 $ - $ - $ 7,586,992 $ 7,586,992 Town of Mamaroneck, New York General Fund Schedule of Revenues and Other Financing Sources Compared to Budget Year Ended December 31, 2020 (With Comparative Actuals for 2019) Original Final Variance with 2019 Budget Budget Actual Final Budget Actual REAL PROPERTY TAXES $ 4,814,798 $ 4,814,798 $ 4,771,543 $ (43,255) $ 4,500,208 OTHER TAX ITEMS Payments in lieu of taxes 1,400 1,400 1,636 236 1,391 Interest and penalties on real property taxes 500,000 500,000 651,493 151,493 808,057 Utilities gross receipts taxes 10,000 10,000 3,647 (6,353) 9,338 511,400 511,400 656,776 145,376 818,786 DEPARTMENTAL INCOME Parking fees 383,000 383,000 142,159 (240,841) 388,323 Recreation fees 1,032,000 1,032,000 198,042 (833,958) 1,023,608 Clerk fees 7,000 7,000 7,788 788 8,547 Election services 1,000 3,749 12,830 9,081 3,850 Senior center dues 23,000 23,000 10,965 (12,035) 29,364 Pool charges 590,000 590,000 (9,305) (599,305) 592,712 Ice rink charges 1,159,000 1,159,000 674,125 (484,875) 1,233,556 Section 8 Housing Assistance Fund reimbursement 530,000 530,000 564,684 34,684 505,331 3,725,000 3,727,749 1,601,288 (2,126,461) 3,785,291 INTERGOVERNMENTAL CHARGES Recycling - 750 - (750) - USE OF MONEY AND PROPERTY Earnings on investments 268,000 268,000 121,172 (146,828) 284,394 Rents 315,700 315,700 324,068 8,368 338,276 583,700 583,700 445,240 (138,460) 622,670 LICENSES AND PERMITS 60,300 60,300 47,165 (13,135) 96,016 FINES AND FORFEITURES Fines and forfeited bail 280,000 280,000 131,938 (148,062) 286,312 STATE AID Per capita 142,194 - - - - Mortgage tax 1,142,900 1,142,900 1,446,178 303,278 1,247,050 Conservation Program - 108,971 26,642 (82,329) 18,801 NGC-Mental Health Board 450,000 450,000 414,463 (35,537) 415,446 Other 8,681 8,681 6,363 (2,318) 3,159 1,743,775 1,710,552 1,893,646 183,094 1,684,456 FEDERAL AID Programs for the aging 67,780 67,780 93,392 25,612 66,988 Emergency management assistance - 106,971 - (106,971) - 67,780 174,751 93,392 (81,359) 66,988 MISCELLANEOUS Refund of prior year's expenditures - - 241 241 16,060 Gifts and donations 19,600 24,045 16,582 (7,463) 22,798 AIM related payments - 142,194 142,194 - 142,194 Unclassified - - 6,613 6,613 5,478 19,600 166,239 165,630 (609) 186,530 TOTAL REVENUES 11,806,353 12,030,239 9,806,618 (2,223,621) 12,047,257 OTHER FINANCING SOURCES Insurance recoveries - 260,695 265,504 4,809 8,269 Transfers in Town Outside Villages Fund 78,000 78,000 78,000 - 50,000 Capital Projects Fund - - 8,000 8,000 - Debt Service Fund - - - - 80,000 Sewer Fund 95,000 95,000 95,000 - - Special Purpose Fund - - - - 28,625 TOTAL OTHER FINANCING SOURCES 173,000 433,695 446,504 12,809 166,894 TOTAL REVENUES AND OTHER FINANCING SOURCES $ 11,979,353 $ 12,463,934 $ 10,253,122 $ (2,210,812) $ 12,214,151 See independent auditors'report. Pane R1 of 714 Town of Mamaroneck, New York General Fund Schedule of Expenditures and Other Financing Uses Compared to Budget Year Ended December 31, 2020 (With Comparative Actuals for 2019) Original Final Variance with 2019 Budget Budget Actual Final Budget Actual GENERAL GOVERNMENT SUPPORT Town Board $ 32,176 $ 32,176 $ 26,833 $ 5,343 $ 31,005 Town Justice 393,635 393,635 287,095 106,540 340,852 Supervisor 98,682 105,501 103,347 2,154 98,009 Town Administrator 288,165 343,646 343,628 18 280,883 Finance 682,651 682,326 518,324 164,002 620,488 Audit 72,300 72,300 61,500 10,800 81,100 Assessor 615,807 592,649 523,623 69,026 512,610 Town Clerk 288,706 312,623 310,941 1,682 274,246 Town Attorney 262,150 293,783 293,783 - 236,768 Personnel 291,529 291,529 290,485 1,044 265,272 Engineer 224,830 224,830 203,989 20,841 164,935 Elections 47,500 50,249 50,249 - 47,571 Town Center 416,694 416,694 336,784 79,910 343,276 Central communications 87,880 90,985 88,359 2,626 84,731 Central services 109,500 201,870 156,023 45,847 93,077 Central data processing 573,319 566,608 424,849 141,759 447,843 Municipal association dues 4,875 4,875 3,725 1,150 4,875 Taxes on Town property 105,000 105,000 97,857 7,143 99,284 Judgments and claims 86,650 86,650 22,405 64,245 82,467 Unallocated insurance 123,000 123,000 117,207 5,793 118,936 Metropolitan commuter transportation mobility tax 18,190 18,190 14,672 3,518 15,852 Credit card fees 80,000 80,000 4,438 75,562 23,550 Contingency 102,790 1,000 - 1,000 - 5,006,029 5,090,119 4,280,116 810,003 4,267,630 HEALTH Narcotics Guidance Council 450,000 450,000 414,463 35,537 415,446 TRANSPORTATION Superintendent of Highways 6,000 6,000 1,196 4,804 932 Off-street parking 14,950 21,550 15,681 5,869 7,130 20,950 27,550 16,877 10,673 8,062 ECONOMIC OPPORTUNITY AND DEVELOPMENT Programs for the Aging 577,985 577,985 429,897 148,088 481,469 Community Action Program 15,000 15,000 15,000 - 15,000 592,985 592,985 444,897 148,088 496,469 CULTURE AND RECREATION General recreation 444,203 444,203 387,717 56,486 434,778 Ice rink 740,480 1,150,991 817,423 333,568 703,462 Youth programs 777,017 777,017 170,126 606,891 644,626 Pool 834,384 834,384 497,040 337,344 784,852 Adult recreation 109,094 109,917 63,309 46,608 103,262 Special recreation facility 33,400 33,400 18,379 15,021 23,192 2,938,578 3,349,912 1,953,994 1,395,918 2,694,172 HOME AND COMMUNITY SERVICES Community beautification 40,200 40,200 20,009 20,191 36,058 Storm Isaias - 11,328 11,328 - - Cemeteries 15,000 15,000 11,185 3,815 14,496 Human Rights Commission 1,000 1,000 - 1,000 (500) Sustainability 10,950 120,671 20,302 100,369 25,141 Rent Subsidy Program 460,041 460,041 407,163 52,878 384,373 527,191 648,240 469,987 178,253 459,568 EMPLOYEE BENEFITS State retirement 551,000 565,838 565,715 123 538,502 Social security 408,700 391,049 322,833 68,216 355,802 Workers'compensation benefits 84,801 84,801 65,660 19,141 107,747 Life insurance 5,775 5,775 5,261 514 5,530 Hospital and medical insurance 1,341,700 1,280,680 1,223,665 57,015 1,222,041 Disability insurance 6,250 6,250 6,215 35 6,067 Unemployment benefits 5,000 69,000 30,846 38,154 172 2,403,226 2,403,393 2,220,195 183,198 2,235,861 TOTAL EXPENDITURES 11,938,959 12,562,199 9,800,529 2,761,670 10,577,208 (Continued) Pana RF of 214 Town of Mamaroneck, New York General Fund Schedule of Expenditures and Other Financing Uses Compared to Budget (Continued) Year Ended December 31, 2020 (With Comparative Actuals for 2019) Original Final Variance with 2019 Budget Budget Actual Final Budget Actual OTHER FINANCING USES Transfers out Debt Service Fund $ 962,759 $ 962,759 $ 962,759 $ - $ 1,089,812 Capital Projects Fund 288,979 508,706 434,707 73,999 770,075 TOTAL OTHER FINANCING USES 1,251,738 1,471,465 1,397,466 73,999 1,859,887 TOTAL EXPENDITURES AND OTHER FINANCING USES $ 13,190,697 $ 14,033,664 $ 11,197,995 $ 2,835,669 $ 12,437,095 See independent auditors' report. Town of Mamaroneck, New York Town Outside Villages Fund Comparative Balance Sheet December 31, 2020 2019 ASSETS Cash and equivalents $ 4,972,853 $ 14,752 Receivables Accounts 77,945 53,749 Due from other governments 695,443 652,761 Due from other funds 34,562 4,741,447 807,950 5,447,957 Prepaid expenditures 690,148 433,624 Total Assets $ 6,470,951 $ 5,896,333 LIABILITIES AND FUND BALANCE Liabilities Accounts payable $ 133,172 $ 88,639 Accrued liabilities 142,601 129,483 Due to other funds 23,844 15,636 Total Liabilities 299,617 233,758 Fund balance Nonspendable 690,148 433,624 Assigned 5,481,186 5,228,951 Total Fund Balance 6,171,334 5,662,575 Total Liabilities and Fund Balance $ 6,470,951 $ 5,896,333 See independent auditors' report. Town of Mamaroneck, New York Town Outside Villages Fund Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Years Ended December 31, 2020 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) REVENUES Real property taxes $ 9,887,568 $ 9,887,568 $ 9,887,262 $ (306) Non-property taxes 2,318,000 2,318,000 2,482,706 164,706 Departmental income 354,547 354,547 291,950 (62,597) Licenses and permits 721,600 721,600 916,417 194,817 Fines and forfeitures 6,000 6,000 8,635 2,635 State aid - - 5,000 5,000 Federal aid 3,000 34,348 12,720 (21,628) Miscellaneous 6,550 6,553 6,744 191 Total Revenues 13,297,265 13,328,616 13,611,434 282,818 EXPENDITURES Current General government support 859,715 825,454 667,111 158,343 Public safety 6,182,780 6,244,739 6,130,516 114,223 Health 69,100 69,100 69,100 - Transportation 30,050 30,050 13,057 16,993 Culture and recreation 1,439,560 1,439,559 1,358,997 80,562 Home and community services 225,478 229,682 202,308 27,374 Employee benefits 4,357,115 4,361,374 4,147,675 213,699 Total Expenditures 13,163,798 13,199,958 12,588,764 611,194 Excess (Deficiency)of Rev- enues Over Expenditures 133,467 128,658 1,022,670 894,012 OTHER FINANCING SOURCES (USES) Insurance recoveries - - 3,361 3,361 Transfers in 68,380 68,380 68,380 - Transfers out (504,857) (624,652) (585,652) 39,000 Total Other Financing Uses (436,477) (556,272) (513,911) 42,361 Net Change in Fund Balance (303,010) (427,614) 508,759 936,373 FUND BALANCE Beginning of Year 303,010 427,614 5,662,575 5,234,961 End of Year $ - $ - $ 6,171,334 $ 6,171,334 See independent auditors' report. Pana RR of 91d 2019 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) $ 9,859,314 $ 9,859,314 $ 9,843,286 $ (16,028) 1,800,000 1,907,195 2,191,447 284,252 196,800 546,800 562,893 16,093 638,000 638,000 1,034,730 396,730 5,000 5,000 9,705 4,705 - 5,000 5,000 5,200 6,860 144,270 137,410 12,504,314 12,963,169 13,791,331 828,162 705,434 756,978 723,782 33,196 5,919,047 6,325,318 6,260,507 64,811 59,100 59,100 59,100 - 33,550 33,550 15,220 18,330 1,407,800 1,409,050 1,382,931 26,119 224,917 229,960 218,986 10,974 4,290,800 4,290,800 4,193,085 97,715 12,640,648 13,104,756 12,853,611 251,145 (136,334) (141,587) 937,720 1,079,307 117,070 118,970 118,970 - (407,387) (484,770) (424,442) 60,328 (290,317) (365,800) (305,472) 60,328 (426,651) (507,387) 632,248 1,139,635 426,651 507,387 5,030,327 4,522,940 $ - $ - $ 5,662,575 $ 5,662,575 Town of Mamaroneck, New York Town Outside Villages Fund Schedule of Revenues and Other Financing Sources Compared to Budget Year Ended December 31, 2020 (With Comparative Actuals for 2019) Original Final Variance with 2019 Budget Budget Actual Final Budget Actual REAL PROPERTY TAXES $ 9,887,568 $ 9,887,568 $ 9,887,262 $ (306) $ 9,843,286 NON-PROPERTY TAXES Non-property tax distribution from County 2,318,000 2,318,000 2,482,706 164,706 2,191,447 DEPARTMENTAL INCOME Police fees 150,300 150,300 182,210 31,910 341,493 Zoning fees 20,000 20,000 11,750 (8,250) 9,350 Planning Board fees 5,000 5,000 7,365 2,365 9,305 Emergency tenants protection 2,500 2,500 3,080 580 1,540 Parking fees 142,747 142,747 84,480 (58,267) 166,240 Recreation fees 34,000 34,000 3,065 (30,935) 34,965 354,547 354,547 291,950 (62,597) 562,893 LICENSES AND PERMITS Building permits 550,000 550,000 690,319 140,319 745,634 Alarm licenses 36,600 36,600 40,390 3,790 38,419 Other licenses 135,000 135,000 185,708 50,708 250,677 721,600 721,600 916,417 194,817 1,034,730 FINES AND FORFEITURES False alarms 6,000 6,000 8,635 2,635 9,705 STATE AID New York State conservation grant - - 5,000 5,000 5,000 FEDERAL AID Bullet proof vests 3,000 3,000 12,720 9,720 - Emergency management assistance - 31,348 - (31,348) - 3,000 34,348 12,720 (21,628) - MISCELLANEOUS Unclassified 6,550 6,553 6,744 191 144,270 TOTAL REVENUES 13,297,265 13,328,616 13,611,434 282,818 13,791,331 OTHER FINANCING SOURCES Insurance recoveries - - 3,361 3,361 - Transfers in Special Purpose Fund - - - - 1,900 Debt Service Fund - - - - 14,500 Tri-Municipal Cable T.V. Fund 68,380 68,380 68,380 - 102,570 TOTAL OTHER FINANCING SOURCES 68,380 68,380 71,741 3,361 118,970 TOTAL REVENUES AND OTHER FINANCING SOURCES $ 13,365,645 $ 13,396,996 $ 13,683,175 $ 286,179 $ 13,910,301 See independent auditors'report. Parlez 01 of 71d Town of Mamaroneck, New York Town Outside Villages Fund Schedule of Expenditures and Other Financing Uses Compared to Budget Year Ended December 31, 2020 (With Comparative Actuals for 2019) Original Final Variance with 2019 Budget Budget Actual Final Budget Actual GENERAL GOVERNMENT SUPPORT Central communications $ 37,610 $ 41,973 $ 41,009 $ 964 $ 38,915 Central services 92,820 91,788 91,788 - 86,120 Central data processing 362,885 362,884 285,246 77,638 275,179 Unallocated insurance 143,500 144,268 144,268 - 139,037 Judgments and claims 155,000 150,839 72,681 78,158 148,800 Metropolitan commuter transportation mobility tax 20,900 20,900 20,634 266 21,182 Employee evaluations 5,000 6,802 6,802 - 2,875 Credit card fees 6,000 6,000 4,683 1,317 11,674 Contingency 36,000 - - - - 859,715 825,454 667,111 158,343 723,782 PUBLIC SAFETY Police 5,583,215 5,635,695 5,604,215 31,480 5,726,218 Other public safety 10,000 13,471 3,725 9,746 8,828 Traffic control 115,006 121,014 84,168 36,846 82,295 Control of animals 18,500 18,500 18,456 44 18,264 Safety inspection 456,059 456,059 419,952 36,107 424,902 6,182,780 6,244,739 6,130,516 114,223 6,260,507 HEALTH Narcotics Guidance Council 69,100 69,100 69,100 - 59,100 TRANSPORTATION Off-street parking lots 30,050 30,050 13,057 16,993 15,220 CULTURE AND RECREATION Playgrounds and recreation 68,650 68,649 32,105 36,544 57,039 Youth programs 21,000 21,000 - 21,000 21,000 Library 1,346,910 1,346,910 1,326,892 20,018 1,302,279 Celebrations 3,000 3,000 - 3,000 2,613 1,439,560 1,439,559 1,358,997 80,562 1,382,931 HOME AND COMMUNITY SERVICES Board of Appeals 51,334 51,335 50,492 843 48,978 Planning Board 72,444 72,444 57,565 14,879 74,709 Environmental control 97,950 100,593 89,591 11,002 93,167 Emergency tenant protection 2,500 4,060 4,060 - 2,070 Coastal zone 1,250 1,250 600 650 62 225,478 229,682 202,308 27,374 218,986 EMPLOYEE BENEFITS State retirement 82,000 86,924 76,158 10,766 77,031 Police retirement 1,113,000 1,140,262 1,140,262 - 1,109,832 Social security 470,150 431,280 421,748 9,532 415,321 Workers'compensation benefits 374,000 374,000 276,323 97,677 370,201 Life insurance 3,165 3,165 2,933 232 3,016 Hospital and medical insurance 2,299,000 2,283,320 2,201,208 82,112 2,204,410 Disability insurance 800 923 923 - 780 Unemployment benefits 15,000 41,500 28,120 13,380 12,494 4,357,115 4,361,374 4,147,675 213,699 4,193,085 TOTAL EXPENDITURES 13,163,798 13,199,958 12,588,764 611,194 12,853,611 OTHER FINANCING USES Transfers out General Fund 78,000 78,000 78,000 - 50,000 Debt Service Fund 148,757 148,757 148,757 - 168,843 Capital Projects Fund 278,100 397,895 358,895 39,000 205,599 TOTAL OTHER FINANCING USES 504,857 624,652 585,652 39,000 424,442 TOTAL EXPENDITURES AND OTHER FINANCING USES $ 13,668,655 $ 13,824,610 $ 13,174,416 $ 650,194 $ 13,278,053 See independent auditors'report. Pana Ql of 214 (This page intentionally left blank) Pan= Qd of 71d Town of Mamaroneck, New York Highway Fund Comparative Balance Sheet December 31, 2020 2019 ASSETS Cash and equivalents $ 125,484 $ 27,317 Investments 978,830 700,878 Receivables Accounts 18,002 25,130 Due from other governments 35,318 47,424 State and Federal aid - 118,869 Due from other funds 26,166 42,017 79,486 233,440 Prepaid expenditures 300,425 139,057 Total Assets $ 1,484,225 $ 1,100,692 LIABILITIES AND FUND BALANCE Liabilities Accounts payable $ 245,120 $ 170,345 Accrued liabilities 75,097 107,106 Due to other funds 901 33,868 Total Liabilities 321,118 311,319 Fund balance Nonspendable 300,425 139,057 Assigned 862,682 650,316 Total Fund Balance 1,163,107 789,373 Total Liabilities and Fund Balance $ 1,484,225 $ 1,100,692 See independent auditors' report. Town of Mamaroneck, New York Highway Fund Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget and Actual Years Ended December 31, 2020 Original Final Variance with Budget Budget Actual Final Budget REVENUES Real property taxes $ 5,078,575 $ 5,078,575 $ 5,078,420 $ (155) Departmental income 20,000 20,000 42,086 22,086 Intergovernmental charges 418,250 418,250 341,174 (77,076) Use of money and property 150 150 2,285 2,135 Sale of property and compensation for loss 16,500 16,500 20,559 4,059 State aid _ - - - Federal aid - 145,769 - (145,769) Miscellaneous - - 84,890 84,890 Total Revenues 5,533,475 5,679,244 5,569,414 (109,830) EXPENDITURES Current Transportation 3,200,201 3,326,350 3,007,684 318,666 Employee benefits 1,470,910 1,490,530 1,383,279 107,251 Total Expenditures 4,671,111 4,816,880 4,390,963 425,917 Excess of Revenues Over Expenditures 862,364 862,364 1,178,451 316,087 OTHER FINANCING SOURCES (USES) Insurance recoveries 10,000 10,000 40,478 30,478 Transfers in - - - - Transfers out (872,364) (923,195) (845,195) 78,000 Total Other Financing Uses (862,364) (913,195) (804,717) 108,478 Net Change in Fund Balance - (50,831) 373,734 424,565 FUND BALANCE Beginning of Year - 50,831 789,373 738,542 End of Year $ - $ - $ 1,163,107 $ 1,163,107 See independent auditors' report. Pana QR of 914 2019 Original Final Variance with Budget Budget Actual Final Budget $ 4,974,606 $ 4,974,606 $ 4,966,518 $ (8,088) 20,000 20,000 30,301 10,301 400,250 400,250 367,043 (33,207) 150 150 1,017 867 11,500 38,000 60,659 22,659 85,000 85,000 118,870 33,870 - 7,514 3,196 (4,318) 5,491,506 5,525,520 5,547,604 22,084 3,166,903 3,237,392 3,202,014 35,378 1,565,900 1,565,900 1,536,972 28,928 4,732,803 4,803,292 4,738,986 64,306 758,703 722,228 808,618 86,390 10,000 64,733 78,729 13,996 50,000 50,000 50,000 - (850,823) (982,949) (982,949) - (790,823) (868,216) (854,220) 13,996 (32,120) (145,988) (45,602) 100,386 32,120 145,988 834,975 688,987 $ - $ - $ 789,373 $ 789,373 Town of Mamaroneck, New York Special Districts Fund Combining Balance Sheet- Sub Funds December 31, 2020 (With Comparative Totals for 2019) Street Refuse and Water Sewer Lighting Garbage District District District District ASSETS Cash and equivalents $ 454,606 $ 130,230 $ 76,645 $ 352,054 Investments 843,600 - - - Receivables Accounts - - - - Due from other governments - 115,234 - - Due from other funds - - - - - 115,234 - - Prepaid expenditures 10,496 9,739 5,910 19,636 Total Assets $ 1,308,702 $ 255,203 $ 82,555 $ 371,690 LIABILITIES AND FUND BALANCES Liabilities Accounts payable $ 7,361 $ 1,468 $ 11,295 $ - Accrued liabilities - 30 - - Due to other funds - 2,274 - 2,519 Total Liabilities 7,361 3,772 11,295 2,519 Fund balances Nonspendable 10,496 9,739 5,910 19,636 Restricted - - - - Assigned 1,290,845 241,692 65,350 349,535 Total Fund Balances 1,301,341 251,431 71,260 369,171 Total Liabilities and Fund Balances $ 1,308,702 $ 255,203 $ 82,555 $ 371,690 See independent auditors' report. Pana OR of 11 A Fire Totals Ambulance Protection District District 2020 2019 $ 523,682 $ 350,228 $ 1,887,445 $ 1,513,702 - 1,404,729 2,248,329 2,774,963 470 - 470 89,329 72,441 - 187,675 87,291 391 2,094 2,485 - 73,302 2,094 190,630 176,620 76,345 215,905 338,031 247,406 $ 673,329 $ 1,972,956 $ 4,664,435 $ 4,712,691 $ 32,132 $ 44,477 $ 96,733 $ 86,329 33,477 23,682 57,189 48,248 3,357 2,175 10,325 19,021 68,966 70,334 164,247 153,598 76,345 215,905 338,031 247,406 1,404,729 1,404,729 1,319,451 528,018 281,988 2,757,428 2,992,236 604,363 1,902,622 4,500,188 4,559,093 $ 673,329 $ 1,972,956 $ 4,664,435 $ 4,712,691 Town of Mamaroneck, New York Special Districts Fund Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Sub Funds Year Ended December 31, 2020 (With Comparative Totals for 2019) Street Water Sewer Lighting District District District REVENUES Real property taxes $ - $ - $ 304,265 Departmental income 814,447 560,269 - Intergovernmental charges - - - Use of money and property 7,422 - - Sale of property and compensation for loss - - - Federal aid - - - Miscellaneous - - - Total Revenues 821,869 560,269 304,265 EXPENDITURES Current Public safety - - - Health - - - Transportation - - 176,063 Home and community services 88,469 74,246 - Employee benefits - 41,699 27,663 Debt service Principal - - - Interest - - - Total Expenditures 88,469 115,945 203,726 Excess of Revenues Over Expenditures 733,400 444,324 100,539 OTHER FINANCING SOURCES (USES) Transfers in 15,407 - - Transfers out (1,195,732) (372,834) (114,563) Total Other Financing Uses (1,180,325) (372,834) (114,563) Net Change in Fund Balances (446,925) 71,490 (14,024) FUND BALANCES Beginning of Year 1,748,266 179,941 85,284 End of Year $ 1,301,341 $ 251,431 $ 71,260 See independent auditors' report. Pana 1 nn of 714 Refuse and Fire Totals Garbage Ambulance Protection District District District 2020 2019 $ 2,200,035 $ 599,226 $ 4,160,578 $ 7,264,104 $ 7,057,075 701,183 - 2,075,899 2,256,244 - 124,184 - 124,184 142,458 - - 41,052 48,474 99,860 - 1,258 7,003 8,261 24,687 - 25,011 - 25,011 - - - - - 6,263 2,200,035 1,450,862 4,208,633 9,545,933 9,586,587 - 2,118,901 2,118,901 2,450,658 1,182,362 - 1,182,362 1,199,735 - 176,063 54,882 1,924,596 - - 2,087,311 2,219,197 - 253,230 1,246,274 1,568,866 1,628,234 - - - - 29,300 - - - - 183 1,924,596 1,435,592 3,365,175 7,133,503 7,582,189 275,439 15,270 843,458 2,412,430 2,004,398 8,515 1,988 25,910 19,500 (94,178) (16,810) (703,128) (2,497,245) (1,917,332) (94,178) (8,295) (701,140) (2,471,335) (1,897,832) 181,261 6,975 142,318 (58,905) 106,566 187,910 597,388 1,760,304 4,559,093 4,452,527 $ 369,171 $ 604,363 $ 1,902,622 $ 4,500,188 $ 4,559,093 Town of Mamaroneck, New York Section 8 Housing Assistance Fund Comparative Balance Sheet December 31, 2020 2019 ASSETS Cash and equivalents $ 729,289 $ 905,268 Due from other funds 2,202 - 731,491 905,268 LIABILITIES AND FUND BALANCE Liabilities Due to other funds $ - $ 505,331 Fund balance Restricted 731,491 399,937 Total Liabilities and Fund Balance $ 731,491 $ 905,268 See independent auditors' report. Paae 102 of 214 Town of Mamaroneck, New York Section 8 Housing Assistance Fund Comparative Statement of Revenues, Expenditures and Changes in Fund Balance Years Ended December 31, 2020 2019 REVENUES Use of money and property $ 707 $ 1,259 Federal aid 7,746,647 6,623,879 Miscellaneous 32,150 12,868 Total Revenues 7,779,504 6,638,006 EXPENDITURES Current Economic opportunity and development 7,447,950 6,714,698 Excess (Deficiency) of Revenues Over Expenditures 331,554 (76,692) FUND BALANCE Beginning of Year 399,937 476,629 End of Year $ 731,491 $ 399,937 See independent auditors' report. Town of Mamaroneck, New York Capital Projects Fund Comparative Balance Sheet December 31, 2020 2019 ASSETS Cash and equivalents $ 8,845,301 $ 10,535,846 Receivables Accounts 2,274 385,318 State and Federal aid 16,000 - Due from other funds 69,606 33,868 87,880 419,186 Total Assets $ 8,933,181 $ 10,955,032 LIABILITIES AND FUND BALANCE Liabilities Accounts payable $ 1,358,371 $ 2,583,000 Accrued liabilities 89,578 131,179 Due to other funds 37,620 18,501 Unearned revenues 9,752 9,752 Total Liabilities 1,495,321 2,742,432 Fund balance Restricted 7,437,860 8,212,600 Total Liabilities and Fund Balance $ 8,933,181 $ 10,955,032 See independent auditors' report. Pana 1114 of 714 Town of Mamaroneck, New York Capital Projects Fund Comparative Statement of Revenues, Expenditures and Changes in Fund Balance Years Ended December 31, 2020 2019 REVENUES State aid $ 111,086 $ 45,043 Miscellaneous 105,462 376,282 Total Revenues 216,548 421,325 EXPENDITURES Capital outlay 6,439,573 7,219,084 Deficiency of Revenues Over Expenditures (6,223,025) (6,797,759) OTHER FINANCING SOURCES (USES) Bonds issued 3,385,000 6,300,000 Issuance premium 266,850 97,000 Transfers in 1,992,637 1,879,318 Transfers out (196,202) - Total Other Financing Sources 5,448,285 8,276,318 Net Change in Fund Balance (774,740) 1,478,559 FUND BALANCE Beginning of Year 8,212,600 6,734,041 End of Year $ 7,437,860 $ 8,212,600 See independent auditors' report. Town of Mamaroneck, New York Capital Projects Fund Project-Length Schedule Inception of Project through December 31, 2020 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 35,500 522 34,978 Fire Building Improvements 2015-29 363,000 304,743 58,257 Weaver Street Sidewalk Extensions 2015-45 395,000 89,093 305,907 Town Center Building Improvement 2016-14 421,250 223,205 198,045 Conservation Trails 2016-39 52,750 28,415 24,335 Parking Lot Town Center 2016-48 847,228 826,429 20,799 Town Center Building Improvement 2017-14 227,500 204,605 22,895 Computer Software 2017-19 201,290 196,791 4,499 Recreation Facility Improvement 2017-31 7,500 - 7,500 Highway Garage Building Improvements 2017-38 163,500 93,171 70,329 Sheldrake Improvements 2017-40 5,000 - 5,000 Gardens Lake Improvement 2017-53 148,925 100,741 48,184 Pryor Manor Bridge Improvement 2017-54 275,000 209,744 65,256 Fire Turnout Gear Equipment 2017-56 250,000 248,683 1,317 Senior Center Improvements 2017-58 16,000 8,000 8,000 Town Center Building Improvement 2018-14 853,350 146,159 707,191 Parking Lot Improvement 2018-48 125,000 26,262 98,738 Sanitary Sewer Improvement 2018-60 4,168,200 1,750,018 2,418,182 Traffic Control Devices 2018-61 995,660 60,268 935,392 Kenilworth Tank 1346-12 846,705 844,706 1,999 Water Infrastructure 18 Paving 1348-12 129,000 98,645 30,355 Rye Lake UV Facility 1352-12 1,586,000 66,160 1,519,840 Winged Foot Storage Tank 1362-12 576,000 428,238 147,762 Rye Lake Distribution System 1363-12 144,000 108,515 35,485 Rye Lake Filtration 1364-12 1,152,000 148,681 1,003,319 Water Shaft 22 Chlorination 1365-12 96,000 - 96,000 Rye Lake reg Vault#1 1366-12 86,400 - 86,400 Rye Lake reg Vault#2 1367-12 86,400 - 86,400 2020 Paving 1368-12 146,370 2,915 143,455 Brevoort Lane Water Main 1372-12 41,400 41,123 277 Purchase Booster Pump Station 1373-12 159,000 13,643 145,357 Dudley Lane Water Main 1376-12 400,000 35,510 364,490 Barry Avenue/Macy Road Water Main 2016-12 57,919 56,526 1,393 Highway Vehicles and Equipment 2019-06 424,000 344,106 79,894 Town Center Building Improvement 2019-14 21,985 12,025 9,960 Computer Software 2019-19 229,911 174,832 55,079 Computer Hardware and Equipment 2019-20 276,810 259,607 17,203 Ice Rink Improvements 2019-24 1,713,900 694,533 1,019,367 Fire HQ Lower Level Renovations 2019-29 2,289,000 2,130,770 158,230 Pane 1 nR of 914 Fund Balance (Deficit)at Total December 31, Revenues 2020 $ 38,789 $ 42 35,500 34,978 363,000 58,257 80,000 (9,093) 371,250 148,045 52,750 24,335 847,228 20,799 227,500 22,895 201,290 4,499 7,500 7,500 107,500 14,329 5,000 5,000 148,925 48,184 275,000 65,256 250,000 1,317 16,000 8,000 853,350 707,191 125,000 98,738 2,795,000 1,044,982 129,661 69,393 846,705 1,999 129,000 30,355 1,000,000 933,840 576,000 147,762 144,000 35,485 525,000 376,319 96,000 96,000 86,400 86,400 86,400 86,400 146,370 143,455 41,400 277 - (13,643) - (35,510) 57,919 1,393 424,000 79,894 21,985 9,960 229,911 55,079 276,810 17,203 1,713,896 1,019,363 2,289,000 158,230 Town of Mamaroneck, New York Capital Projects Fund Project-Length Schedule Inception of Project through December 31, 2020 Project Project Expenditures Unexpended PROJECT Number Budget and Transfers Balance Sheldrake Improvements 2019-40 $ 50,000 $ 3,950 $ 46,050 Senior Center Improvements 2019-58 405,326 299,635 105,691 Waverly Avenue Bridge Improvement 2019-62 1,999,200 126,841 1,872,359 Hillside Avenue Bridge Improvement 2019-63 207,000 2,688 204,312 Sidewalk Extension East Hickory Grove Drive 2019-64 226,300 18,318 207,982 Stone Masonry Repairs 2019-65 90,000 - 90,000 Comprehensive Plan 2019-66 248,000 2,256 245,744 Pagers and Communication Equipment 2019-67 46,350 - 46,350 Roads, Sidewalks and Curbs 2020-04 725,775 171,377 554,398 Highway Vehicles and Equipment 2020-06 492,800 56,875 435,925 Sanitation Vehicle 2020-09 160,000 - 160,000 Computer Software and Hardware 2020-20 217,958 65,744 152,214 Senior Center Passenger Bus 2020-22 68,791 - 68,791 Memorial Park Playground 2020-31 650,000 3,800 646,200 Highway Garage HVAC, Heat and Doors 2020-38 384,650 3,600 381,050 Senior Center Furniture 2020-52 9,675 9,302 373 LVAC Building Equipment 2020-59 171,800 6,750 165,050 Pavement Evaluation 2020-75 27,500 16,450 11,050 Police Ballistic Equipment 2020-77 19,100 9,002 10,098 Sheldrake Trails 2020-79 10,000 - 10,000 Madison Avenue Green Improvements 2020-80 1,230,000 1,441 1,228,559 Sign Shop Storm Isaias 2021-91 57,350 10,561 46,789 Totals $ 27,560,528 $ 10,824,721 $ 16,735,807 See independent auditors' report. P inP 1(1R of 214 Fund Balance (Deficit) at Total December 31, Revenues 2020 $ 50,000 $ 46,050 405,326 105,691 124,200 (2,641) 207,000 204,312 226,300 207,982 90,000 90,000 180,000 177,744 46,350 46,350 159,775 (11,602) 332,800 275,925 160,000 160,000 102,959 37,215 13,758 13,758 75,000 71,200 (3,600) 9,674 372 171,800 165,050 27,500 11,050 19,100 10,098 10,000 10,000 230,000 228,559 - (10,561) $ 18,262,581 $ 7,437,860 Town of Mamaroneck, New York Non-Major Governmental Funds Combining Balance Sheet December 31, 2020 (With Comparative Totals for 2019) Tri- Municipal Special Debt Cable T.V. Purpose Service ASSETS Cash and equivalents $ 1,129,596 $ 185,527 $ 2,186,351 Receivables Accounts 194,626 - - Due from other funds - - 572 194,626 - 572 Total Assets $ 1,324,222 $ 185,527 $ 2,186,923 Fund balances Restricted 1,068,520 185,527 2,186,923 Assigned 255,702 - - Total Fund Balances 1,324,222 185,527 2,186,923 Total Liabilities and Fund Balances $ 1,324,222 $ 185,527 $ 2,186,923 See independent auditors' report. Paaa110nf214 Total Non-Major Governmental Funds 2020 2019 $ 3,501,474 $ 3,562,817 194,626 220,496 572 14,847 195,198 235,343 $ 3,696,672 $ 3,798,160 3,440,970 3,719,852 255,702 78,308 3,696,672 3,798,160 $ 3,696,672 $ 3,798,160 Town of Mamaroneck, New York Non-Major Governmental Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances Year Ended December 31, 2020 (With Comparative Totals for 2019) Tri- Municipal Special Cable T.V. Purpose REVENUES Departmental income $ 963,942 $ - Use of money and property 1,395 - Miscellaneous - 16,145 Total Revenues 965,337 16,145 EXPENDITURES Current General government support 1,005,292 - Home and community services - 2,000 Debt service Principal - - Interest - - Refunding bond issuance costs - - Total Expenditures 1,005,292 2,000 Excess (Deficiency)of Revenues Over Expenditures (39,955) 14,145 OTHER FINANCING SOURCES (USES) Refunding bonds issued - - Issuance premium - - Payment to refunded bond escrow account - - Transfers in - - Transfers out (68,380) (16,896) Total Other Financing Sources (Uses) (68,380) (16,896) Net Change in Fund Balances (108,335) (2,751) FUND BALANCES Beginning of Year 1,432,557 188,278 End of Year $ 1,324,222 $ 185,527 See independent auditors' report. Paae 112 of 214 Total Non-Major Governmental Funds Debt Service 2020 2019 $ - $ 963,942 $ 1,013,083 53,131 54,526 98,366 16,145 33,486 53,131 1,034,613 1,144,935 1,005,292 1,027,833 - 2,000 391 2,420,000 2,420,000 2,420,500 1,035,628 1,035,628 909,792 154,097 154,097 - 3,609,725 4,617,017 4,358,516 (3,556,594) (3,582,404) (3,213,581) 8,115,000 8,115,000 - 178,410 178,410 397,472 (8,066,328) (8,066,328) - 3,339,109 3,339,109 3,330,292 (85,276) (372,095) 3,566,191 3,480,915 3,355,669 9,597 (101,489) 142,088 2,177,326 3,798,161 3,656,072 $ 2,186,923 $ 3,696,672 $ 3,798,160 (This page intentionally left blank) Pane 114 of 214 Town of Mamaroneck, New York Tri-Municipal Cable T.V. Fund Comparative Balance Sheet December 31, 2020 2019 ASSETS Cash and equivalents $ 1,129,596 $ 1,212,060 Accounts receivable 194,626 220,496 Total Assets $ 1,324,222 $ 1,432,556 FUND BALANCE Restricted $ 1,068,520 $ 1,354,248 Assigned 255,702 78,308 Total Fund Balance $ 1,324,222 $ 1,432,556 See independent auditors' report. 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, 2020 Original Final Variance with Budget Budget Actual Final Budget REVENUES Departmental income $ 1,015,000 $ 1,015,000 $ 963,942 $ (51,058) Use of money and property 6,000 6,000 1,395 (4,605) Total Revenues 1,021,000 1,021,000 965,337 (55,663) EXPENDITURES Current General government support 984,664 1,145,479 1,005,292 140,187 Excess (Deficiency) of Revenues Over Expenditures 36,336 (124,479) (39,955) 84,524 OTHER FINANCING USES Transfers out (68,380) (68,380) (68,380) - Net Change in Fund Balance (32,044) (192,859) (108,335) 84,524 FUND BALANCE Beginning of Year 32,044 192,859 1,432,557 1,239,698 End of Year $ - $ - $ 1,324,222 $ 1,324,222 See independent auditors' report. Pana 11A of 714 2019 Original Final Variance with Budget Budget Actual Final Budget $ 761,244 $ 761,244 $ 1,013,083 $ 251,839 5,000 5,000 8,051 3,051 766,244 766,244 1,021,134 254,890 963,674 963,674 1,027,833 (64,159) (197,430) (197,430) (6,699) 190,731 (102,570) (102,570) (102,570) - (300,000) (300,000) (109,269) 190,731 300,000 300,000 1,541,825 1,241,825 $ - $ - $ 1,432,556 $ 1,432,556 Town of Mamaroneck, New York Special Purpose Fund Comparative Balance Sheet December 31, 2020 2019 ASSETS Cash and equivalents $ 185,527 $ 188,278 FUND BALANCE Restricted $ 185,527 $ 188,278 See independent auditors' report. Pane 118 of 214 Town of Mamaroneck, New York Special Purpose Fund Comparative Statement of Revenues, Expenditures and Changes in Fund Balance Years Ended December 31, 2020 2019 REVENUES Miscellaneous $ 16,145 $ 33,486 EXPENDITURES Current Home and community services 2,000 391 Excess of Revenues Over Expenditures 14,145 33,095 OTHER FINANCING USES Transfers out (16,896) (105,525) Net Change in Fund Balance (2,751) (72,430) FUND BALANCE Beginning of Year 188,278 260,708 End of Year $ 185,527 $ 188,278 See independent auditors' report. (This page intentionally left blank) Pane 120 of 214 Town of Mamaroneck, New York Debt Service Fund Comparative Balance Sheet December 31, 2020 2019 ASSETS Cash and equivalents $ 2,186,351 $ 2,162,479 Due from other funds 572 14,847 Total Assets $ 2,186,923 $ 2,177,326 FUND BALANCE Restricted $ 2,186,923 $ 2,177,326 See independent auditors' report. Town of Mamaroneck, New York Debt Service Fund Comparative Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Years Ended December 31, 2020 Original Final Variance with Budget Budget Actual Final Budget REVENUES Use of money and property $ 10,000 $ 10,000 $ 53,131 $ 43,131 EXPENDITURES Debt service Serial bonds Principal 2,420,000 2,420,000 2,420,000 - Interest 1,058,473 1,058,473 1,035,628 22,845 3,478,473 3,478,473 3,455,628 22,845 Refunding bond issuance costs - 154,097 154,097 - Total Expenditures 3,478,473 3,632,570 3,609,725 22,845 Deficiency of Revenues Over Expenditures (3,468,473) (3,622,570) (3,556,594) 65,976 OTHER FINANCING SOURCES (USES) Refunding bonds issued - 8,115,000 8,115,000 - Issuance premium - 105,425 178,410 72,985 Payment to refunded bond escrow agent - (8,066,328) (8,066,328) - Transfers in 3,176,818 3,176,818 3,339,109 162,291 Transfers out - - - - Total Other Financing Sources 3,176,818 3,330,915 3,566,191 235,276 Net Change in Fund Balance (291,655) (291,655) 9,597 301,252 FUND BALANCE Beginning of Year 291,655 291,655 2,177,326 1,885,671 End of Year $ - $ - $ 2,186,923 $ 2,186,923 See independent auditors' report. Paae 122 of 214 2019 Original Final Variance with Budget Budget Actual Final Budget $ - $ - $ 90,315 $ 90,315 2,449,225 2,420,504 2,420,500 4 876,191 909,792 909,792 - 3,325,416 3,330,296 3,330,292 4 3,325,416 3,330,296 3,330,292 4 (3,325,416) (3,330,296) (3,239,977) 90,319 - - 397,472 397,472 3,325,416 3,348,994 3,330,292 (18,702) (164,000) (164,000) (164,000) - 3,161,416 3,184,994 3,563,764 378,770 (164,000) (145,302) 323,787 469,089 164,000 145,302 1,853,539 1,708,237 $ - $ - $ 2,177,326 $ 2,177,326 (This page intentionally left blank) Pae 124 of 214 n? PKF O`CONNOR DAVIES ACCOUNTANTS AND ADVISORS Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards Independent Auditors' Report The Honorable Supervisor and Town Board of the Town of Mamaroneck, New York We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the discretely presented component unit, each major fund and the aggregate remaining fund information of the Town of Mamaroneck, New York ("Town") as of and for the year ended December 31, 2020, and the related notes to the financial statements, which collectively comprise the Town's basic financial statements, and have issued our report thereon dated May_, 2021. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Town's internal control over financial reporting ("internal control") to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control. Accordingly, we do not express an opinion on the effectiveness of the Town's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. PKF O'CONNOR DAVIES,LLP 500 Mamaroneck Avenue,Harrison,NY 10528 I Tel:914.381.8900 I Fax:914.381.8910 I www.pkfod.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. 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. 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 Town'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 Town's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. PKF O'Connor Davies, LLP Harrison, New York May_, 2021 Pane 126 of 214 no 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 Auditors' 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, 2020. 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 federal statutes, regulations, and the terms and conditions of its federal awards. 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, 2020. 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. PKF O'Connor Davies, LLP Harrison, New York May , 2021 Pane 128 of 214 Town of Mamaroneck, New York Schedule of Expenditures of Federal Awards Year Ended December 31, 2020 Pass-Through Federal Entity Provided Total Federal Grantor/Pass-Through Grantor/ CFDA Identifying to Sub- Federal Program or Cluster Title Number(1) Number Recipients Expenditures Department of Housing and Urban Development Direct Program Section 8 Housing Choice Vouchers 14.871 $ - $ 7,154,748 COVID-19 Section 8 Housing Choice Vouchers 14.871 - 293,202 - 7,447,950 U.S. Department of Justice Direct Program Bullet Proof Vest 16.607 - 12,720 Department of Health and Human Services Indirect Programs-Passed through County of Westchester Aging Cluster Special Programs for the Aging-Title III, Part B AGET6860415 Grants for Supportive Services and Senior Centers 93.044 710335 - 31,804 Special Programs for the Aging -Title III, Part C AGET9420415 Nutrition Services 93.045 710335 - 62,589 Sub Total Aging Cluster Department of Health and Human Services - 94,393 Direct Program Public Health Crisis Response Awards- Centers for Disease Control and Prevention 93.354 - 25,011 Total Expenditures of Federal Awards $ - $ 7,580,074 (1) Catalog of Federal Domestic Assistance Number Town of Mamaroneck, New York Notes to Schedule of Expenditures of Federal Awards December 31, 2020 Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards ("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, 2020. 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. Pass-through entity identifying numbers are presented where available. 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, 2020, the Town provided no funds to subrecipients. Note 5 - Nonmonetary Assistance For the year ended December 31, 2020, the Town received no nonmonetary assistance. Pane 130 of 214 Town of Mamaroneck, New York Summary Schedule of Prior Audit Findings Year Ended December 31, 2020 None Town of Mamaroneck, New York Schedule of Findings and Questioned Costs Year Ended December 31, 2020 Section I -Summary of Auditors' 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 Paae 132 of 214 Town of Mamaroneck, New York Schedule of Findings and Questioned Costs (Concluded) Year Ended December 31, 2020 Section 11- Financial Statement Findings None Section III- Federal Award Findings and Questioned Costs None ENO PKF O'CONNOR DAVIES ACCOUNTANTS AND ADVISORS ESTABLISHED IN 1891 Town of Mamaroneck, New York Report to Those Charged with Governance December 31 , 2020 XXXX, 2021 Prepared by Alan Kassay, CPA Partner akassaypkfod.com KNOW GREATER N/ALUE c:77• ±LFj A ti p • Paae 134 of 214 PKF O'CONNOR DAVIES ACCOUNTANTS AND ADVISORS ESTABLISHED IN 1891 XXXX, 2021 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, 2020 and have issued our report thereon dated XXXX, 2021. 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, PKF O'Connor Davies, LLP 2 no 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 13 Appendices 1 -Corrected and Uncorrected Misstatements 2— Management Representation Letter 3—About PKF O'Connor Davies, LLP 3 Paoe 136 of 214 no PKF O'CONNOR DAVIES ACCOUNTANTS AND ADVISORS 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. 4 COPKF 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 8, 2020. Generally, these responsibilities include: standards and planned scope and timing of the • Forming and expressing an opinion on the financial audit 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 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. 5 Pane 138 of 214 PKF O'CONNOR DAVIES ACCOUNTANTS AND ADVISORS ESTABLISHED IN 1191 Required Item Comments 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 the audit report, and we are not required to perform any procedures to determine that such other information is properly stated. Our responsibilities under In connection with our audit we performed tests of the Entity's the Yellow Book compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of our tests was not to provide an opinion on compliance with such provisions. Our responsibilities In accordance with Uniform Guidance, we examined, on a test basis, under Uniform Guidance evidence about the Entity's compliance with the types of compliance (Federal Single Audit) requirements described in the"U.S. Office of Management and Budget (OMB) Uniform Guidance Compliance Supplement"applicable to each of its major federal programs for the purpose of expressing an opinion on the Entity's compliance with those requirements. While our audit 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 O'CONNOR DAVIES ACCOUNTANTS AND ADVISORS ESTABLISHED IN 1891 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. 7 Pane 141) of 214 O PKF O'CONNOR DAVIES ACCOUNTANTS AND ADVISORS ESTABLISHED IN 1891 Required Item Comments 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 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 management. Management has corrected all such misstatements. 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. 8 t 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 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. 9 Pane 142 of 214 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. PKF O'Connor Davies, LLP Harrison, New York XXXXX, 2021 10 OPKF O'CONNOR DAVIES ACCOUNTANTS AND ADVISORS ESTABLISHED IN 1891 Town of Mamaroneck, New York Control Deficiencies • 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) and the Senior Citizen Program Trust ($4,712) 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. • Review and Approval of Journal Entries During our field work we noted that journal entries being prepared were not going through a proper review process for a portion of the year. During the year the Accounting Department had several vacancies. This created a segregation of duties issue that the town is aware of. The Comptroller is currently reviewing all other entries, but entries prepared by the Comptroller are not being reviewed. The Comptroller has indicated that the new Payroll Supervisor will review the journal entries of the Comptroller as soon as he is fully trained. This began in March of 2020. Recommendation We recommend the new procedures implemented during the continue. This will ensure that the entries are accurately recorded and increase the reliability. 11 PROP. 144 of 214 O PKF O'CONNOR DAVIES ACCOUNTANTS AND ADVISORS ESTABLISHED IN 1891 • On the Horizon 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. GASB Statement No. 95 postponed by eighteen months the effective date of this statement. Accordingly, the provisions of this Statement are effective for fiscal years beginning after June 15, 2021 (i.e., the Town's financial statements for the year ended December 31, 2022) with earlier application encouraged. 12 O PO" O'CONNOR DAVIES ACCOUNTANTS AND ADVISORS ESTABLISHED IN 1891 Appendix 1 Corrected Misstatements Material Adjusting Journal Entries Account Description Debit Credit Highway Fund Adjusting Journal Entries JE# 1 To reclass overaccrual of expenses in prior year DB 2701 Refund P/Y 84,000.00 DB.5110.4275 ORGANIC WASTE DISPOSAL 84,000.00 Total 84,000.00 84,000.00 Section 8 Adjusting Journal Entries JE#1 Multiple adjusting entries.o agreed and confirm the outstanding balance in the Due To Other Funds (Due to Town)for operating expenditures. Balance at 12/31/2020 is a debit balance and will be reclassified to Due From. It will posted as a reversing entry 1111.4 + Operating Account#2451 63,129.00 2110.4 + Due to Other Funds 12,213.00 2110.4 + Due to Other Funds 559,088.00 4018 Computer Software Maintenance and Support 987.00 4018 Computer Software Maintenance and Support 4,339.00 4110 +Administrative Salaries 3,752.00 4182 + Employee Benefits 300.00 4196.6 + Misc Sundry 3,538.00 1499 Undeposited Funds 559,088.00 2110.4 + Due to Other Funds 987.00 2110.4 + Due to Other Funds 3,538.00 2110.4 + Due to Other Funds 8,391.00 2110.4 + Due to Other Funds 63,129.00 4196.10 Operating Expenses-COVID 12,213.00 Total 647,346.00 647,346.00 Adjusting Journal Entries JE#2 13 PROP. 146 of 214 OPKF O'CONNOR DAVIES ACCOUNTANTS AND ADVISORS ESTABLISHED IN 1891 To combine and correct opening fund balance at 1/1/2020 2806.1 + UNA FB Admin Equity Pre 2004 1,779.00 3900 Retained Earnings 66,725.00 32000 Retained Earnings 66,725.00 3481 Refund of Prior Year Expenses 1,779.00 Total 68,504.00 68,504.00 Debt Service Adjusting Journal Entries JE#2 To record bond refunding V.1380.4000 ISSUANCE COSTS 119,768.00 PAYMENT TO REFUNDED BOND ESCROW V.9991.4000 AGENT 8,066,328.00 PREMIUM ON OBLIGATIONS(BOND V.0000.2711 REFUNDING) 71,096.00 PROCEEDS OF ADVANCE REFUNDING V.0000.5791 BONDS 8,115,000.00 Total 8,186,096.00 8,186,096.00 Adjusting Journal Entries JE#3 To reclassify refund of issuance costs from bond refunding PREMIUM ON OBLIGATIONS (BOND V.0000.2711 REFUNDING) 25,943.00 V.1380.4022 BOND&NOTE EXPENSE 25,943.00 Total 25,943.00 25,943.00 14 OPKF O'CONNOR DAVIES ACCOUNTANTS AND ADVISORS ESTABLISHED IN 1891 Appendix 2 Management Representation Letter 15 Pane 148 of 214 O PKF O'CONNOR DAVIES ACCOUNTANTS AND ADVISORS ESTABLISHED IN 1891 Appendix 3 About PKF O'Connor Davies, LLP 16 PIT KF OGCONNOR DAVIES ACCOUNTANTS AND ADVISORS FIRMOVERVIEW ISHID IN'et' Founded in 1891,PKF O'Connor Davies has evolved from an accounting firm to a corps of high-caliber professionals that Industry Recognition delivers to a global and growing client base a complete range of audit,tax and advisory services as well as insights and expertise at the highest level.As our business has grown,our • Ranked 27 of"2020's Top 100 Firms" commitment to active value creation has allowed us to connect -Accounting Today,2020 our clients to sound business advice,key players and resources across diverse industries. • Ranked 7 of the"Top Firms in the An Acknowledged Global Leader Mid-Atlantic" -Accounting Today, 2020 Not only are we one of the nation's most rapidly growing accounting and advisory firms,we are also the lead North American firm in the ■ Ranked 10 of"New Jersey's Top growing PKF global network of independent accounting and advisory Accounting Firms" firms.This enables us to provide clients with preferred access to top- -WIZ, 2019 tier experts and firms in over 400 locations,in 150 countries around the world.It also establishes us as the primary referral point for international businesses with needs In North America,an advantage for • "Best Multi-Family Office- our domestic clients seeking connections outside the U.S. Over$10 Billion" Active Partner Involvement -Private Asset Management Awards, 2020 Dedicated Engagement Teams s "Tax Advice Award" We have built strong relationships with our clients by being -Family Wealth Report Awards, 2018 proactive,thorough and efficient.Firm partners are involved in the day-to-day management of engagements,ensuring a "Best Places to Work in New Jersey" a high degree of client service and cost effectiveness.Multi- -NJBIZ, 2019 disciplinary teams ensure solutions are customized to address specific needs and integrated for greater efficiency. • Ranked#1 Best Accounting Internship A Higher Standard: Beyond Passive Value -Vault, 2020 Calculation to Active Value Creation Our focus on value has driven our growth,propelling PKF O'Connor • Ranked 13 of the 50"Best Accounting Davies to the Top 27 on Accounting Todays 2020"Top 100 Firms'list Employers to Work for in North America" and gaining us acclaim as one of the country's fastest-growing firms. -Vault, 2021 With unmatched client focus,we unlock genuine value hidden at key connection points in every engagement within regional,national and international arenas.Through these connections,our team of specialists continually drives efficiencies,uncovers opportunities and manages risk-delivering value where others can't. KNOW GREATER VALUETM 17 Paoe 150 of 214 Agility, Responsiveness and Recognition 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 mission by providing resources that match those of larger firms in scope-but with the agility only a mid-sized firm such as ours can demonstrate...and yet,we still rank among them.Our services include: Accounting and Advisory Services Assurance Services •Bankruptcy&Restructuring •Accounting Outsourcing •Cybersecurity&Privacy Advisory Services •Agreed-Upon Procedures(AUPs) • Dark Web Monitoring Services •Audits,Reviews and Compilations •Digital Forensic Services ■Elite Accounting Services •Forensic,Litigation and Valuation Services • Employee Benefit Plans • Matrimonial Services •Endowment Fund Accounting • Management Advisory Services • International Financial Reporting •Risk Advisory Services Standards(IFRS) • Specialty Industry Advisory Services • IT Audit&Cybersecurity Reviews -Business Solutions •Public Company Accounting Oversight -Employee Benefit Plan Services Board(PCAOB) • Public Sector Audits&Compliance -Healthcare Advisory Services -Hospitality Advisory Services International Services -Medical and Dental Advisory Services •China Desk -Public Sector Advisory Services •General Data Protection Regulation(GDPR) ■Transaction&Financial Advisory Services •German Desk •Wealth Services •Transfer Pricing Family Office Services Tax Compliance and • Accounting&Reporting Planning Services ■ Advisory • Employee Benefit Planning&Tax Compliance a Charitable Giving ■ International Tax Services • Family Advisory Services a IRS Representation&Tax Controversies • Investment Monitoring&Oversight • Personal Financial Planning • Lifestyle Support • Private Foundation Services ■ Personal Financial Management • State and Local Tax(SALT) a Tax Planning ■Tax Compliance&Reporting • Wealth Planning ■Tax Research and Strategic Planning a Tax-Exempt Organizations ■Trust and Estate Planning PKF We offer an exceptional breadth of advisoryservices OCONNOR across diverse industries and sectors. DAVIES ACCOUNTANTS AND ADVISORS BeIhesda,MD l:rantord, NJ i H:ailiron,NY i I ivingston,NI l Nev.(York,NY l N'whurgh,NY(Foster-town R. &254 Route 17K)l Providence,RI l Shelton, CT l Stamford,CT l W'etliersfield,C I l Woodcliff Lake,NJ www.pkfod.com 18 OPKF O'CONNOR DAVIES ACCOUNTANTS AND ADVISORS ESTABLISHED IN 1891 Town of Mamaroneck, New York 2020 Control Deficiencies • Special Purpose Fund Inactive Accounts Our audit of the trust accounts indicated that the following trust accounts, Greenway Maintenance Trust ($7,000), the TOM Hommocks Marsh Trust ($971) and the Senior Citizen Trust ($4,712) 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. Town's Response We agree with this recommendation and have reviewed the Trust Accounts listed. When expenditures are made,funds will be transferred to the operating budget. • Review and Approval of Journal Entries During our field work we noted that journal entries being prepared were not going through a proper review process for a portion of the year. During the year the Accounting Department had several vacancies. This created a segregation of duties issue that the Town is aware of. The Comptroller is currently reviewing all other entries, but entries prepared by the Comptroller are not being reviewed. The Comptroller has indicated that the new Payroll Supervisor will review the journal entries of the Comptroller as soon as he is fully trained. This began in March 2020. Recommendation We recommend the new procedures implemented continue. This will ensure that the entries are accurately recorded and increase the reliability. Town's Response We agree with this recommendation and in April 2020 we configured our financial system to require a secondary approval for each and every journal entry. This will ensure that all journal entries are properly reviewed and reliable. Pane 152 of 214 TOWN OF MAMARONECK J OFFICE OF TOWN COMPTROLLER -OUNDLDtbbl TO: SUPERVISOR AND TOWN BOARD MEMBERS FROM: STEVE ALTIERI — TOWN ADMINISTRATOR TRACY YOGMAN- TOWN COMPTROLLER RE: FISCAL YEAR Q1 2021 BUDGET REPORT DATE: APRIL 21, 2021 The Town's financial performance for the first three months of the year are provided below by fund as compared to 2020 for the same period and includes an initial budget projection. As the new year begins, many of the Town's services are slowly beginning to reopen. It is anticipated that many of the Town's programs including summer camps, outdoor park concerts, general admission ice skating and summer recreation programs will be offered. Ice skating rentals and the pool will continue to be provided on a limited capacity in compliance with state guidelines. The financial summaries below anticipate that these programs will be up and running for the remainder of the year and will meet the budget. The most significant revenues the Town relies upon are expected to meet or exceed budget that include mortgage tax and sales tax. Town Departments continue to institute various cost saving measures as we anticipate the long term effects on the economy. FINANCIAL SUMMARIES Overall, it is anticipated that fund balance of $1.1 million will be utilized in total as compared to the budget of $2.6 million. The projection includes a savings to budget of $1.5 million as a result of conservative budget practices and programs offered at limited capacity. The major contributors to this savings are outlined below. Fund balances will remain in compliance with the Town's fund balance policy with the exception of the Fire District. The Fire District fund balance is expected to grow and get close to the Town's 15% goal. The financial summaries now include the new Housing Fund. Since this is the first year of consolidation, prior year totals are not presented. In addition, the federal fund budgeted revenue and expenses will require refinement and a budget amendment for board approval. 1 2021 SUMMARY ALL FUNDS YTD/ 2021 Year-to-Date Year-to-Date Projected @ Budget Y/Y Budgt Budget @ 3/31/20 @ 3/31/21 12/31/2021 Variance % % Revenues General Fund $ 10,497,505 $ 1,245,107 $ 1,131,093 $ 10,502,269 $ 4,764 91% 11% Part Town 13,722,000 239,478 387,426 13,700,900 (21,100) 162% 3% Housing Fund 7,525,000 - 1,943,583 7,525,000 - 0% 26% Highway 5,389,500 102,292 16,631 5,328,781 (60,719) 16% 0% Fire • 4,356,196 301 2 4,356,098 (98) 1% 0% Streetlighting 299,172 - - 299,172 0 0% 0% • Ambulance 1,553,493 209,766 148,277 1,564,653 11,160 71% 10% r Garbage 2,198,144 - - 2,198,144 (0) 0% 0% IF Sewer 622,280 - (20) 599,980 (22,300) 0% 0% • Water 592,223 5,001 87 817,437 225,214 2% 0% Total Revenues $ 46,755,513 $ 1,801,945 $ 3,627,079 $ 46,892,435 $ 136,922 93% 8% Expenses General Fund $ 11,825,228 $ 2,259,222 $ 2,508,628 $ 11,235,316 589,913 111% 21% • Part Town 14,676,665 2,795,194 3,264,063 14,434,735 241,930 117% 22% . Housing Fund 7,525,000 1,862,296 7,515,853 9,147 #DIV/01 25% . Highway 5,613,891 1,226,029 1,744,428 5,366,469 247,422 142% 31% Fire • 4,366,587 917,858 1,131,752 4,132,772 233,815 123% 26% • Streetlighting 305,617 56,838 48,204 277,812 27,805 85% 16% • Ambulance 1,584,493 381,580 412,990 1,534,953 49,540 108% 26% y Garbage 2,198,144 532,846 603,967 2,282,236_ (84,092) 113% 27% • Sewer 636,503 29,576 116,112 594,628 41,875 393% 18% Water • 592,223 163,072 217,621 589,969 2,254 133% 37% Total Expenses $ 49,324,352 $ 8,362,215 $ 11,910,061 $ 47,964,743 $ 1,359,609 142% 24% Use of Fund Balanc $ (2,568,839) $ (6,560,270) $ (8,282,982) $ (1,072,309) $ 1,496,531 Projected Fund Balances Unrestricted Projected Fund Fund Balance @ Projected Projected Projected Net Balance @ %of FB Policy FUND 1/1/2021 Revenue Expenses Results 12/31/21 Appr Compliant General Fund $ 6,334,485 $ 10,502,269 $ 11,235,316 $ (733,047) $ 5,601,438 42% Yes Part Town 5,520,852 13,700,900 14,434,735 (733,835) 4,787,017 35% Yes Housing 731,491 7,525,000 7,515,853 9,147 740,638 5% Highway 961,605 5,328,781 5,366,469 (37,688) 923,917 17% Yes Fire 377,660 4,356,098 4,132,772 223,326 600,986 14% No Streetlighting 71,795 299,172 277,812 21,360 93,155 26% Yes Ambulance 529,018 1,564,653 1,534,953 29,700 558,718 36% Yes Garbage 349,535 2,198,144 2,282,236 (84,092) 265,443 12% Yes Sewer 230,891 599,980 594,628 5,352 236,243 41% Yes Water 1,290,845 817,437 589,969 227,469 1,518,314 135% Yes 2 Pane 154 of 214 REVENUES In total, revenues are collectively 7% lower in 2021 than 2020 for the first three months of the fiscal year. It is anticipated that revenues will fall slightly short of the $46.8 million budget by $231k or .5% of small variances. It is early in the fiscal year and projections will be updated quarterly as recreation programs begin again. Tax Collection The 2021 Town & County tax collection began on April 1St and collection is outpacing the same period last year. The Town has collected 99.7% of the 2020 Town & County levy as of today. Mortgage Tax Mortgage tax is based on an October- September fiscal year and is paid semi-annually in June and December of each year. The County Clerk has reported that the Town's mortgage tax for the first half(October 2020 - March 2021) is $884k as compared to the same period in 2020 of$499k. This is a 77% increase and represents 71% of the $1.3m budget. Overall, if the trend continues, it is estimated that revenue will exceed the budget by $1.3m. Sales Tax Sales Tax is based on a calendar year and payments are made quarterly beginning in May 2021. January and February 2021 sales tax is slightly lower than the same two months in 2020. This is a result of a new law that requires a deduction of the Town's share of the tax to provide for the critical support of distressed nursing homes and hospitals in two annual installments beginning in January 2021. The Town's share for 2021 is approximately $11,500. If trends continue, it is projected that sales tax will meet budget of$2.3 million. Recreation Income As a result of the suspension of recreation programs, revenues will fall short of the $1.8m budget by about $100k or 5% if programs resume as budgeted. EXPENSES Expenses are anticipated to be approximately $1.3 million or 2.6% below the $49.3 budget as a result of the implementation of significant budgetary measures that includes five current vacant positions, keeping overtime to a minimum and making only necessary purchases. These projections will be updated on a quarterly basis. Capital project estimates are being updated by the staff and funding options will be reviewed and determined over the next few months. 3 4 47 12 Town of Mamaroneck mOffice of the Supervisor 7 Town Center .FOUNDED 1G6 ' 740 West Boston Post Road, Mamaroneck,NY 10543-3353 TEL: 914.381.7805 NANCY SELIGSON FAX: 914.381.7809 supervisorgp,towno fmamaroneckn y.org To: Town Board Members From: Nancy Seligson Re: AKRF Proposal, Residential House Size Date: April 16, 2021 I spoke with Peter Feroe of AKRF about our decision to engage AKRF to review residential house size, teardowns, FAR, etc. I expressed our interest in moving forward as soon as possible to address the increasing concerns we have and that we hear from residents. The attached proposal is the latest version of the proposal and seems to allow for flexibility. Pane 156 of 714 Environmental,Planning,and Engineering Consultants 34 South Broadway Suite 401 White Plains, NY 10601 tel: 914 949-7336 fax:914 949-7559 www.akrf.com April 13,2021 Nancy Seligson,Town Supervisor Town of Mamaroneck 740 West Boston Post Road Mamaroneck,NY 10543 Re: Proposal for Consulting Services related to the Character of New Residential Construction Dear Supervisor Seligson: AKRF, Inc. ("AKRF" or the "Consultant") is pleased to present this proposal for Consulting Services related to the Character of New Residential Construction to the Town of Mamaroneck(the"Client"). For this proposal, AKRF will be joined by our subconsutlant, MUD Workshop. The Consultant Team understands the Town Board wishes to address a growing community concern regarding the scale of newly constructed single-family homes. In many cases, these new homes are larger, or of substantially different character, than the ones they replace. As we initiate work on the Town's Comprehensive Plan, it is opportune timing to identify and implement strategies to address this concern. Below, we outline our proposed approach("Scope of Work")for addressing this issue with the Town Board. Phase 1: Identification of Issues Our first task would involve reviewing recent construction, or approved construction plans, that have elicited community concern.The Consultant Team would rely on the Town Board or Town Staff to provide to the Consultant Team the residential location (address), approved construction plans and the administrative history preceding approval of the housing (i.e., any Planning Board or Zoning Board meetings, hearings, and resolutions). For each example, the Consultant Team would evaluate compliance with existing regulations and identify where divergence exists. Based on this review,the Consultant Team would identify common themes with respect to the new housing, such as the zoning district, lot size, previous house size and condition,current house size,zoning non-conformities, etc.The Consultant Team anticipates reviewing up to eight case studies. Phase 2: Best Practices Review In parallel,The Consultant Team would review"best practice"strategies in other municipalities that address similar issues affecting residential neighborhood character. We would identify up to five different approaches used in other communities,evaluate their effectiveness,and identify potential ancillary effects of implementing those strategies. Phase 3: Scenario Building Drawing from local examples and the best-practices review,the Consultant Team would identify strategies to address the character of new construction in the Town and present illustrative scenarios that demonstrate the potential effects,benefits and limitations of those strategies.The Consultant Team would present these scenarios to the Town Board at a meeting and refine the strategies and scenarios over two additional Town Board meetings. Offices in New York•New Jersey•Pennsylvania•Maryland•Connecticut Supervisor Seligson 2 April 13,2021 Phase 4: Implementation Once the Town Board selects a preferred approach for addressing the issue, the Consultant Team would draft policy/regulatory language for evaluation by the Town Board.The Consultant Team would then work with the Town Board through the implementation process,including necessary public hearings and SEQRA review. Given the high level of uncertainty with respect to amount of effort that will be required, the Consultant proposes to bill the Client for the first three phases (i.e., Identification of Issues; Best Practices Review; Scenario Building) on a "Time and Materials" basis (i.e., hourly) with a budget not-to-exceed $28,000 without approval of the Client. Please note that while the Consultant believes that this is an appropriate estimate for these services,the actual cost of the services may vary depending on the direction of the Town Board with respect to the issues being evaluated. The Consultant will communicate with the Town about the level of effort being spent throughout the project.At the conclusion of Phase 3, Scenario Building,the Consultant would provide the Town Board with a cost estimate for completing Phase 4,"Implementation". The Consultant shall provide the services specified in the Scope of Work in accordance with the Terms and Conditions included in Appendix A. If this proposal is acceptable, please return an executed copy to my attention.We look forward to working with you on this project. Sincerely, AKRF,Inc. FR, /kkO Peter Feroe,AICP Nina Peek, Vice President and Sr.Technical Director I Planning Director of Hudson Valley Planning cc: Shachi Pandey,MUD Workshop ACKNOWLEDGED AND ACCEPTED: Signature: Title: For: Date: Paoe 158 of 214 APPENDIX A STANDARD TERMS AND CONDITIONS 1. Services. a. Subject to the terms and conditions hereof, the Client hereby engages the Consultant to perform the Services,furnishing the agreed-upon reports,drawings and/or other work product described in the attached Scone of Work and the Consultant hereby agrees to provide the same.The rendering of Services hereunder is premised on the Consultant receiving full and timely access to the Site and Client's personnel as well as receipt of all information from the Client and its agents relating to the Project as reasonably requested by the Consultant from time to time. b. The Services are limited to those tasks specified in the Scope of Work.If the Client directs the Consultant to perform,or instructs the Consultant to undertake,work or provide Deliverables that are beyond those specified in the annexed Scope of Work and/or Services described in the Scope of Work(collectively, "Additional Work"),the Consultant may in its discretion agree to undertake to perform the same,but the Client shall pay compensation for such Additional Work separate from and in addition to the compensation provided for Services herein. In the absence of written agreement to the contrary, all Additional Work provided by the Consultant from time to time relating to the Project shall be provided for compensation on a time and material basis at the Consultant's then current standard hourly rates in effect from time to time, but otherwise upon and subject to the terms and conditions of this Agreement. c. The Consultant shall determine the continued adequacy of this Agreement in light of occurrences or discoveries that were not originally contemplated by or known to the Consultant. Should the Consultant call for contract renegotiation, the Consultant shall identify the changed conditions necessitating renegotiation,and the Consultant and the Client shall promptly and in good faith enter into renegotiation of this Agreement. If terms cannot be agreed to,then either party has the absolute right to terminate this Agreement by delivery of ten(10)days prior written notice.If the agreement is terminated the Consultant shall deliver to the Client the work product done as of the date of termination. 2. Compensation,Invoicing and Payment. a. The Client shall reimburse the Consultant for the expenses incurred of the type, and in the manner, described in the Scope of Work. Invoices shall be submitted by the Consultant monthly, are due upon presentation and shall be paid in full within 30 calendar days after the applicable invoice date.If payment is not received in full on or before the applicable due date then the Consultant shall have the right to charge interest on any unpaid amount from the due date in an amount equal to the lesser of 1-1/2%per month or the maximum amount permitted by applicable law,calculated on a daily basis.Payments will be credited first to interest and then to principal. Consultant shall be entitled to recover any and all costs incurred, including reasonable attorneys'fees("Collection Costs")in connection with its efforts to collect past due sums.The minimum amount of such Collection Costs is agreed to be the lesser of(1)ten percent(10%)of the past due amount,or(2)the maximum amount allowed by law. b. The Client shall pay all taxes,fees,assessments and charges applicable to the Services and any Additional Work and any other pass-through charges(other than taxes imposed upon the net income of the Consultant) including,without limitation,all sales,use,gross receipts,excise,transaction,consumption,Valued Added ("VAT"),Goods and Services("GST"),utility,message,personal property, intangible tax and any other federal,state and local taxes, fees and charges applicable to the Services and Additional Work provided hereunder,including interest and other charges thereon chargeable by the taxing authorities. 3. Performance Standards. a. The Consultant shall use reasonable commercial efforts to render the Services, any Additional Work and all other obligations under this Agreement in accordance with(i)the standard of care and skill ordinarily used by reputable members of the same profession practicing under similar circumstances at the same time and in the same locale and(ii)all applicable codes,regulations,ordinances,and laws in effect as of the date of the execution of this Agreement (collectively, "J,aws"). Neither the Consultant's entering into this Agreement nor any performance hereunder by the Consultant,or any affiliate or subcontractor thereof,or any of their respective officers, directors, owners or employees or agents shall create any fiduciary obligation owed to the Client or any other person or entity. Client or any other person or entity and any such obligation is hereby fully and expressly disclaimed. A-1 Rev 5/18/2018 b. EXCEPT AS EXPRESSLY SET FORTH HEREIN, THE CONSULTANT IS MAKING NO EXPRESS OR IMPLIED WARRANTIES, INCLUDING THOSE OF MERCHANTABILITY, ACCURACY OR FITNESS FOR A PARTICULAR PURPOSE, REGARDING THE SERVICES, ADDITIONAL WORK OR ANY DELIVERABLES. c. In the event of an emergency affecting the health or safety of persons or property,the Consultant may act, in its reasonable discretion, to prevent threatened damage, injury or loss to person or property notwithstanding that it may be outside the scope of the Services or Additional Work or not approved in advance by the Client. 4. Indemnification. a. The Consultant agrees, to the fullest extent permitted by law, to indemnify and hold the Client, its subsidiaries and affiliates and their respective officers, directors,employees, owners, subcontractors and agents (collectively, the "Client Parties") harmless from any damage, liability, or cost (including reasonable attorneys' fees and costs of defense)to the extent caused by the Consultant's negligence.The indemnification obligation created by this Paragraph is subject in every respect to the limitation of liability provisions in Paragraph 5 of this Agreement. b. The Client agrees, to the fullest extent permitted by law, to indemnify and hold the Consultant, its subsidiaries and affiliates and their respective officers, directors,employees, owners, subcontractors and agents (collectively, the "Consultant Parties") harmless from any damage, liability, or cost (including reasonable attorneys' fees and costs of defense)to the extent caused by the Client's negligence. c. As a condition precedent to claiming any indemnification hereunder,the applicable indemnified party(i) shall promptly provide the applicable indemnifying party with written notice of any claim sufficiently promptly and in sufficient detail to avoid prejudicing the defense of such claim; (ii) shall not settle or compromise any such claim without the indemnifying party's written consent, which shall not be unreasonably withheld or delayed; and (iii) shall promptly provide reasonable cooperation relating to defending such claim.The indemnified party may,at its own expense,assist in the defense if it so chooses, but shall not be permitted to control such defense or any negotiations relating to the settlement of any such claim so long as the party responsible for indemnification hereunder is actively defending such claim. Notwithstanding clause(ii)above,if the party responsible for indemnification hereunder refuses or fails to timely defend the claim or abandons such defense,the indemnified party(parties)may settle such claim without the prior consent of the indemnifying party and the indemnifying party shall remain fully liable to indemnify the indemnified party(parties)to the extent that the indemnified party(parties) are otherwise entitled to indemnification for such claim under this Section 4. d. No party shall be liable for any claim or cause of action seeking indemnification of any kind under this Section 4, regardless of the type or nature of the damage, liability, claim or cause of action for which indemnification is sought(the"Underlying Claim"),if such indemnification action or claim is brought or asserted more than three years after the Underlying Claim accrued. e. NOTWITHSTANDING ANYTHING TO THE CONTRARY SET FORTH IN THIS AGREEMENT OR IN ANY DOCUMENT SIGNED BETWEEN THE PARTIES REGARDING THE SUBJECT MATTER OF THIS AGREEMENT, EITHER PRIOR OR SUBSEQUENT TO THIS AGREEMENT, OR PROVIDED UNDER APPLICABLE LAW, NEITHER PARTY, OR ANY OFFICER, DIRECTOR, OWNER, EMPLOYEE, SHAREHOLDER OR AGENT THEREOF, SHALL BE LIABLE TO THE OTHER,EITHER IN CONTRACT OR IN TORT,FOR ANY LOSS OR INACCURACY OF DATA OR MATERIAL OR FOR ANY CONSEQUENTIAL,INCIDENTAL,INDIRECT,SPECIAL OR PUNITIVE DAMAGES, INCLUDING WITHOUT LIMITATION ANY DELAY DAMAGES,LOSS OF FUTURE REVENUE,INCOME OR PROFITS,OR ANY DIMINUTION OF VALUE,FINANCING COSTS, OR COST OF LOST OPPORTUNITIES,RELATING TO THIS AGREEMENT,EVEN IF THE SAME HAS BEEN SPECIFICALLY ADVISED OF THE POSSIBILITIES OF SUCH DAMAGES,EXCEPT TO THE EXTENT THAT ANY SUCH DAMAGES ARE PAYABLE BY ONE OF THE PARTIES HERETO TO A THIRD PARTY AND THE CLAIM IS ONE FOR WHICH THE PARTY REQUIRED(WHETHER BY JUDGMENT, SETTLEMENT OR OTHERWISE)TO PAY SUCH DAMAGES IS ENTITLED TO INDEMNIFICATION UNDER THIS SECTION 4. A-2 Rev 5118/2018 Pape 160 of 214 5. Limitation of Liability. In recognition of the relative risks and benefits of the Project to both the Client and the Consultant,the risks have been allocated such that the Client agrees,to the fullest extent permitted by law, to limit the liability of the Consultant Parties hereunder to the Client Parties for any and all claims, suits, demands,judgments, payments, losses, costs, damages of any nature whatsoever,or expenses from any cause or causes,regardless of the nature or type of action, so that the total aggregate liability of the Consultant Parties shall be limited to and in no event exceed the compensation actually paid to Consultant for services rendered on this Project under this Agreement, or$100,000, whichever is greater. 6. Suspension of Services or Additional Work. If the Project is suspended for more than 30 calendar days in the aggregate(whether consecutive or non-consecutive), the Consultant shall be compensated for all Services and any Additional Work performed and charges incurred prior to receipt of notice to suspend and,if and when the Consultant resumes providing Services and/or Additional Work, a mutually agreed upon equitable adjustment in fees payable to the Consultant shall be made to accommodate the resulting demobilization and remobilization costs. In addition, there shall be a mutually agreed upon equitable adjustment in any applicable performance schedule relating to the Project based on the delay caused by the suspension. 7. Term. Unless terminated earlier in accordance with Section 8 hereof,this Agreement shall have a term commencing on the date of this Agreement and ending,unless terminated earlier as provided herein,when the Services and any Additional Work relating to the Project are completed or as otherwise set forth in the Scope of Work. 8. Termination. a. Either party may terminate this Agreement by delivery of written notice to the other(i)if the other party commits a material breach of this Agreement and fails to remedy such breach within 30 days after receipt of written notice specifying the alleged breach in reasonable detail,(ii)if either party makes an assignment for the benefit of its creditors,or the filing by or against it of a voluntary or involuntary petition under any bankruptcy or insolvency law, under the reorganization or arrangement provisions of the United States Bankruptcy Code, or under the provisions of any law of like import,or the appointment of a trustee or receiver for such party or its property,or(iii)as provided by Section 1(c)hereof. b. If full payment is not received by the Consultant by the applicable due date,then the Consultant may,at its sole discretion and without liability to any Consultant Parties, terminate this Agreement or suspend any Services or Additional Work to be performed hereunder upon 10 days prior written notice.If the Project is suspended for any reason for more than 60 calendar days in the aggregate(whether consecutive or non- consecutive),the Consultant may,at its discretion and without liability,terminate this Agreement. c. The termination of this Agreement by either party hereto shall not affect,restrict,diminish or remove any rights,obligations or remedies possessed by either party arising under the terms of this Agreement up to and through the effective date of termination hereof. In addition, the following provisions shall survive termination of this Agreement:Sections 4,5 and 10 through 20,inclusive. The remedies available to each party hereunder are cumulative and termination of this Agreement shall be in addition to and not in lieu of any equitable remedies available. d. Upon termination the Consultant shall be paid in full in accordance with the terms of this Agreement for all Services and Additional Work rendered and reimbursable expenses incurred through the date of termination,including reasonable termination costs. 9. Force Majeure. Except as provided in Section 6 or 7 hereof,neither party shall be liable for damages for any delay or failure to perform its obligations hereunder,if such delay or failure is due to reasons beyond the control of the concerned party or without its fault or negligence, including without limitation, strikes, riots, wars, terrorism, fires, epidemics, quarantine restrictions, unusually severe weather, earthquakes, explosions, acts of God or state or any public enemy or acts mandated by applicable laws,regulation or order,whether valid or invalid,of any governmental body. A-3 Rev 5/18/2018 n..,.., .1 OA _L/1A A 10. Non-Solicitation. Each party agrees that during the term of this Agreement and for one year thereafter it will not solicit,or attempt to solicit,for hire or engagement,directly or indirectly any of the other party's employees or other personnel who have been involved in the provision of Services or Additional Work under this Agreement or otherwise involved in the transactions contemplated hereby. 11. Assignment. Neither party shall assign its rights,duties or obligations under this Agreement to any person or entity,in whole or in part,without the prior written consent of the other party hereto;provided,however,that either party may assign this Agreement in the event of a merger or consolidation or the sale of all or substantially all of its applicable line of business and Consultant may delegate any of its duties and obligations hereunder if it remains responsible for the performance thereof. 12. Independent Contractor. Notwithstanding any other provision of this Agreement,Consultant's status shall be that of an independent contractor and not that of a servant,agent,or employee of the Client.Neither party shall hold itself out as,nor claim to be,acting in the capacity of an officer,servant,agent,or employee of the other or that it is authorized to contractually bind the other in any way.The Consultant shall be free to choose the manner in which it performs the Services and Additional Work and furnishes the Deliverables and may delegate and use subcontractors,consultants and suppliers of its choice in satisfying any of its duties and obligations hereunder, provided that the Consultant shall be responsible for any breach of this Agreement by the same. 13. Governing Law;Consent to Jurisdiction. The rights and obligations of the parties hereunder shall be governed by the laws of the State of New York,without regard to principles of conflicts of laws.Each of the parties hereby(a)irrevocably agrees that any legal or equitable action or proceeding arising under or in connection with this Agreement shall be brought exclusively in the courts of the State of New York in the County of New York and the United States District Cowl for the Southern District of New York,except that the foregoing venue shall be non-exclusive with respect to any application for injunctive relief pursuant to Section 18 hereof,(b)accepts for itself and in respect of its property,generally and unconditionally,the jurisdiction of the aforesaid courts and appellate courts thereof,(c)waives personal service of any summons,complaint or other process,and agrees that the service thereof may be made either(i)in the manner for giving of notices provided for in this Agreement or (ii) in any other manner permitted by law. The parties agree that this Agreement was negotiated and shall not be construed against the party which initially drafted the same. 14. Severability. If any term or provision of this Agreement shall to any extent be determined to be illegal, invalid or unenforceable under law,regulations or ordinances of any federal, state or local governments to which this agreement is subject, such term or provision shall be deemed severed from this Agreement and the remaining terms and provisions shall remain unaffected thereby. 15. Third Party Claims. Nothing in this Agreement shall create or shall give to third parties any claim or right of action against the Consultant, its officers,directors,owners,employees and agents. 16. Notices. All notices required or permitted by this Agreement shall be in writing and shall be delivered personally,by certified or registered mail, return receipt requested, or nationally recognized overnight courier service to the respective addresses set forth above.Either party may,by notice given in the same manner set forth above,designate a different address or addresses to which subsequent notices shall be sent.Notice shall be deemed given upon receipt. 17. Amendment;Waiver. a. This Agreement may only be modified or amended by a writing that is signed by both authorized parties. b. Any right of any party hereunder may only be waived by a writing that is signed by the authorized party granting the waiver.No course of dealing or trade usage or custom and no course of performance shall be deemed a waiver of any right. A-4 Rev 5/18/2018 Paae 162 of 214 c. The failure by either party to insist upon strict performance of any of the provisions of this Agreement will in no way constitute a waiver of its rights as set forth in this Agreement,at law or in equity,or a waiver of any other provisions or subsequent default by the other party in the performance or compliance with any of the terms and conditions set forth in this Agreement. 18. Injunctive Relief. The parties agree that the violation or threatened violation by either party of any of the provisions of Section 10 of this Agreement shall cause immediate and irreparable harm to the other party.In the event of any breach or threatened breach of any of said provisions,each party consents to the entry of preliminary and permanent injunctions by a court of competent jurisdiction prohibiting such party from any violation or threatened violation of such provisions and compelling such party to comply with such provisions, without the requirement of posting any bond. This Section shall not affect nor limit,and any injunctive relief granted pursuant to this Section shall be in addition to,any other remedies available to the other party at law or in equity for any such violation or threatened violation by either party. 19. Entire Agreement. This Agreement, including any Scope of Work, and any written agreements relating to Additional Work represents the entire Agreement between the parties concerning the subject matter hereof.This Agreement supersedes any other written or oral proposal, representation, communication, letter of intent or other agreement by or on behalf of the parties hereto relating to the subject matter hereof. 20. Counterparts. This Agreement may be executed by facsimile and in one or more counterparts, each of which shall be deemed an original. A-5 Rev 5/18/2018 APPENDIX B AKRF Hourly Rate Schedule Employee Category Hourly Rate Senior Officer $220 Officer $215 Senior Technical Director $210 Technical Director $195 Senior Professional $175 Professional II $140 Professional I $130 Technical II $120 Technical I $95 Notes: Out of pocket expenses will be billed at the actual cost. These rates are effective through December 31,2021 B-I Pana 1Rd of 91d F s, 0 . 9 jai v ° Town of Mamaroneck W r ,i m County of Westchester 740 West Boston Post Road, Mamaroneck, NY 10543-3353 COUNSEL TEL: 914/381-7815 FAX: 914/381-7809 WMakerlr@TownofMamaroneckNy.org MEMORANDUM To: Connie Green O'Donnell, Town Administrator Christina Battalia, Town Clerk From: William Maker, Jr., Attorney for the Town Subject: Resolution for a six-month moratorium on demolition Date: April 9, 2021 I attach a proposed resolution which, if passed, will impose a six-month moratorium on the demolition of homes in the residential zones. Because the resolution refers to a section of the Town Code, I quote it. "BUILDING, MAIN A building in which is conducted the main or principal use of the lot on which said building is situated." j, tii / CI Printed on Recycled Paper 17$...... ACC .s nAA Moratorium on the demolition of main buildings Whereas, there is an increasing number of situations where an existing home has been torn down and replaced with (i) a home of much greater size, or (ii) a home whose location on the lot has a more intrusive impact upon its neighbors,or(iii)a home that is out of character with the neighborhood, and Whereas, the Town Board, with the help of professional consultants, is undertaking a review of the Town's zoning laws with an aim at developing laws that will make the Town's future housing stock harmonious with the neighborhoods in which they are located and less intrusive upon the immediate neighbors, and Whereas, in order to balance the right of people to improve their properties and with the goal of maintaining the character of the Town,the Town Board determines that it is important to enact a short moratorium to allow it the opportunity to evaluate these competing interests and possibly enact legislation designed to accommodate both interests. On the motion of , seconded by it was RESOLVED,that except as resolved in the third paragraph hereof,the demolition of more than fifty (50%) percent of the main building (as defined in §240-4 of the Code) on a lot lying within any residential zoning district within the unincorporated area of the Town of Mamaroneck hereby is prohibited from the date of this resolution until October 31,2021, and BE IT FURTHER RESOLVED, that until November 1, 2021, the Building Inspector shall not issue any permits that would allow for such demolition, and BE IT FURTHER RESOLVED, that the moratorium created by this resolution shall not affect work to be done pursuant to a permit issued on or before April 21,2021. April 9,2021 D,.. , 1RC ..f'�1A LMCMEDIA BUILDING COMMUNITY THROUGH MEDIA November 24, 2020 Overview Government Meetings LMC Media will cover regularly scheduled in-person and/or ZOOM meetings for the tri-municipalities as listed later in this presentation. School District Coverage LMC Media will cover regular school board meetings of the Mamaroneck and Rye Neck School Districts until the end of the 2020-2021 school year. Additionally, we will cover Varsity Sports contests for the same period of time. NIE D I A For the 2021-2022 school year and beyond, each district will be responsible for paying for their requested WWW.LMCMEDIA.ORG coverage. A letter will be drafted and distributed to both @LMCMEDIACENTER © O O Dr. Shaps and Dr. Ferraro upon discussion of the 2021 LMC Media budget. Event Coverage Meeting Coverage Facility Use Company Event coverage can be Meeting coverage outside LMC Media facilities can S U Ort requested for local the agreed upon be used in one of two p p events,outside the scope meetings can be provided ways: 1)paid membership of agreed coverage. at a charge of$50/hour and subsequent benefits Videography rates are with a minimum charge of or 2)hourly use for $50/hour and editing is (3)hours. commercial ventures and $50/hour. On site productions. videography is a minimum(3)hour charge. 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W�...a�,.�Yµ,.....“...../....e...9 �..q�„wo.a.,. \ <4 v c.✓,..)w, e41 o; saainaas .rat. ...I.an0..>wl»..w.a.11 , �tl..K�mo.._M,. ....•�w„,..,.,......, of sn mow) seuifapin6 C. ..,.. puun w>.ryup.4..nn .- . /Al!unluwo ei a e y>1 ipL q N - + `'i- S2lV�d aNV dlHS2 38N '�-' i J P W JWl yl uiof of wag �! is waw e 30 — __.V1 a Ili' i • , r 1/ 1lill +s.y. 1 I VI . os sz / L is ® n �' - Become A Member Today! All Mamaroneck and Larchmont residents are able to submit a video to broadcast on LMC Media broadcast channels,regardless of membership to LMC Media. See policies for all use restrictions and guidelines.All memberships require a form of photo identification. STUDENT/SENIOR RESIDENTIAL RESIDENTIAL MEMBERSHIP NON-RESIDENTIAL MEMBERSHIP MEMBERSHIP 25 $50 $300 This level is intended for all community members who The membership for individuals living and working (Seniors 65 and older Students must show valid produce their own programming or use the services outside the Larchmont or Mamaroneck Communities. Student 101 provided by LMC. Includes all standard residential membership Must be a resident of or employed in the Village of This membership Includes: benefits. Larchmont,Town of Mamaroneck,or Village of Mamaroneck that want to produce programming. •2 Classes or orientations annually. This membership Includes: •4 TV Studio/Virtual recording uses annually. This membership includes: •2 Classes or orientations annually. •4 Space(non recording)uses annually. •2 Classes or orientations annually. •1 Field equipment use per month. •1 Feld equipment use per month, •1 Field equipment use per month. •4 Editing equipment uses monthly. •4 Editing equipment uses monthly. •4 Editing equipment uses monthly. •1 N StudioNirtual recording use per month. •1 Audio Studio recording per month. •1 TV StudioNirtual recording use per month. •1 Audio Studio recording per month. •1 Audio Studio recording per month. •1 Space(non recording)use monthly. •1 Space(non recording)use monthly. Rates apply beyond included membership benefits Not a member?Click here to join the LMC Media Community! LMC Media Rate Card Non- Member Member Studio Production Crew Member 575/hr 450/hr Hire a production crew member to assist with your in studio production. Field Production Crew Member $75/hr S50/hr Hire a production crew member to assist with your field production.3 hour minimum Virtual Conference Management(ZOOM) S75/hr S50/hr Hire a techician to assist with video conferencing and live streaming.3 hour minimum TV Studio Recording $150/hr $100/hr Record your video program in our video studio.Includes 1 crew member. Audio Studio Recording $100/hr $60/hr Record your audio program in our audio studio.Includes 1 crew member. Non-Recording Space $50/hr S30/hr Use the LMC conference room,green room,or other available space for your meeting or activity. Editing Session 450/hr $30/hr Edit your video or audio projects yourself on one of our industry-standard editing computers Editing Session with Editor $100/hr S50/hr Work with an LMC editor to polish your video or audio project Pre-Production Planning S75/hr $50/hr Work with an LMC professional to help plan the production,discuss ideas,create scripts,and plan the recording schedule Commercial Production Services Inquire about inquire about Includes preproduction planning,full production crew on set.production equipment and post-production. rates rates Video Production Van Rental $500/hr $300/hr Rent our state-of-the-art mobile production van and operator.Additional crew may be required depending on the project.Editing is additional.3 hour minimum,additional rates apply outside of southern Westchester. • �,. '\ I � � �'. loppm—prompownwirpour _.,O __ _2__ __ __ ,s,„ ._ _ ____., \ ,.. _ -7, \ ‹ . Proposed ., + , ,,,, , ,,,v. , Coverage ii or tip Overview . 14. 41 „it iii ki Town of Mamaroneck Village of Larchmont Village of Mamaroneck 67 total programs 36 total programs 112 total programs 31%of programming 17%of programming 52%of programming N' .. Village of Larchmont ,. .. , . .._.:.,._, 4 Community Conversations 4 Meet the Candidates -- 8 PSA's .�- Larchmont Day __ -_s ' '411: li .zx `- ., \ 1 Larchmont Chamber Event — _� --- �_ __- ,; :� i � iii R � _ Memorial Day Ceremony Post 347 -_. + ;; �` _ -- ;' _ _{ Memorial Day Parade T s• Veterans Day "1--7-2:7-.:71-•;..51 ;, 1'` 4th of July Races girt-'- _ _ 12 Board Meetings 1 Reorganizational Meeting - 2--•••-•=;. _ �. t Rag-a-Muffin Parade Ys "`d • - L : p ■ I(Atli. 40 Ni"Ci9i'i:7iii:i ' h- >� - -e-, . 1 Lt — � -� ,s I ' ` 4. n n ti. .,N.• •4-,-,- Villa of Marnaroneck, , ; . ' •1,,e.,.- .. , ,,.,e„,t,• .,,;:/, • 1, •,,0"44--- .L. +." • •i 4" .4ik . St. Patrick's Day Parade IkK\ ‘, ,:i-4t4 \ ,,,t• , , Fireman's Parade 2021 .\\ Memorial Day Parade ' — , , .• . rt.:.:,....ig .vv. " ). • / 4 - '44 % .,.,4.•••tr ,••• ,,, !,..'\ ; , ',tr.- '•• ''•-. Veterans Day POST 90 Ceremony , ', • .1,.. - 1. : sr •,, ..-slir2.-•*I It, .,.. 9 n Veterans Day Ceremony / — 4 • r . , ' '• iii. . a.-- • , • .- ... ), .. 4 Meet the Candidates I ,, 1.* -.,„ • it, `'. ,4, I 4.. . 1 Rye Neck Re Organizational Meeting , ‘..-,,,_„ •.f,-,,4• ,Alf t 14.4c 5 Rye Neck School Board Meetings ,,A4•l• - . •1-.-:?,-*triat.4.t ‘4,.... „.r,. VILLAGE OF MAMARONECK 4, 24 Board of Trustee Regular Sessions ..";.•. ,W 1 . ---• -•:•1 MUNICIPAL BUILDING- , : < 24 Board of Trustee Work Sessions I1 1 , ,... 12 HCZM Meetings 24 Planning Board Meetings ,I;ly.' ,;•. :.:1,',,, . .4,.. , . ,. .. 12 Zoning Board Meetings , ; -,,,!,..: t6i,3...et.•;;;40c-,:e , • . "-• :': gelliger-* '-..I-'''','---- • 1 Reorganizational Meeting ik Total: 112 program - , . . . . . _ . , - ''•'-.• -;It•. 'Plri 1 4,'"y,,cf...1 .. ',-, -...-s•-• , . , s . -- ,,• ... - _ - 1 - • .-f -.- tit .. .-- -,,,,__ -.3....,.,_ "'I.'? • , • •- • .. !*461,tift-m-‘4...3,4$4,1"";' • . ,• • M.** . •", . ;:.':. .! ,,.,--_,.le-ist, . ; , ,-,•"sr 4- 1 - 4 . '•• '`,, • ..' '.i,•,...'.` -i,. ,•,,F ... .. ''''''i'' ' "1- -- ".. • ' s -.I." ,tt, ' '-. • %.1*--t z..• • 34,-1.- " 1 4 ".• ' , -• •••••: t.,A -: '' 1 t., "4 s'1' ' '41 -.4"7 , •, ' - , ` +04.-• ,. .. , ,c J.are•- '-,_:.-:,„_ -a Tow! i of Mamaroneck _ k. . = A 4 Community Conversations - 4 Meet the Canidates 7 PSAs MA 1111 - , WV III 2 Recreation Department EventsI Sit -'^++T "711 in Will 1 Hommocks Ice Rink Event "� ` 1 r- 1 Bunny Hop "'"` 24 Work Session Meetings ,,, s.� 24 Town Council Meetings . , iii i� 1 Food Truck Festival '? f II I 1 Reorganizational Meeting = __ . ' ' # � ' 41_i . I . s�1. U. _,► u y.r , Municipal C 12 Mamaroneck School Board Meetings 0111ri111 1 Reorganizational Meeting 1 Martin Luther King Jr. Day Celebration 1 Memorial Day - Kemper Essay Contest 1 September 11th Ceremony 24 Varsity Sports Games ti . 'r 44i - p. �f .lI _ . '11 LMCMEDIA BUILDING COMMUNITY THROUGH MEDIA o a I s for 2021 Further Fundraising� aNew Space ' Town Center GDevelopment Efforts Renovations to our space will allow Working with a Fundraising the expansion of services and Professional to increase our donation, offerings in a pandemic and post- grant and sponsorship campaigns. pandemic world. Marketing & Exposure Across Platforms Through the implementation of our promotions committee, work on increasing the reach of LMC Media by gaining organic views across social media platforms, increasing email database, and expanding viewership. L-M TRI MUNI CABLE TV BOARD OF CONTROL 2021 PROPOSED BUDGET i 2020 2021 PROJECTED BUDGET BUDGET NOTES BUDGET 2019 CURRENT YTD @ 2020 BUDGET PROPOSED VARIANCE VARIANCE REVENUE CODE ACTUAL BUDGET 12/1/20 PROJECTION VARIANCE BUDGET $ Franchise Fees trending down Franchise Fee J.0000.1170 883,083 $ 885,000 $ 639,317 $ 852,317 $ (32,683) $ 826,747 (58,253) -7% 3% Cable Equipment Fee-(PEG Grant) J.0000.2189 130,000 130,000 130,000 130,000 - 130,000 - 0% PEG-Contractual Interest Earnings J.0000.2401 8,053 6,000 1,364 1,419 (4,581) 660 (5,340) -89% .03%interest on$1.2 MMkt Appropriated Fund Balance-Ops J.0000.5995 32,044 (32,044) -100% Appropriated Fund Balance-Capital 160,815 (160,815) -100% TOTAL REVENUES 1,021,136 $ 1,213,859 $ 770,681 $ 983,736 $ (37,264) $ 957,407 (256,451) -21% EXPENSES _ Equipment $130k equipment+$225175 Equipment(PEG Grant) J.8989.2102 64,957 290,815 178,993 178,993 111,822 355,175 64,360 22% for LMCTV Renovations Contractual Expenses - Public Notices J.8989.4021 - - Insurance J.8989.4028 14,695 15,300 16,935 16,935 (1,635) 15,590 290 2% 3%increase projected Consultants J.8989.4035 23,857 - - - Administrator J.8989.4252 8,500 8,500 8,500 8,500 - 8,500 - Controller J.8989.4264 5,150 6,000 6,000 6,000 - 6,000 - Projected estimated Legal Counsel J.8989.4267 - 30,000 30,000 125,000 95,000 317% negotiation costs LMC-TV Operations J.8989.4268 713,244 663,244 663,244 663,244 - 613,244 (50,000) -8% Reduced by$50k TOTAL CONTRACTUAL 765,446 723,044 694,679 694,679 28,365 768,334 45,290 6% Distribution to Municipalities - %Dist-Reeuced Dist by$50k Village of Larchmont J.8989.4401 52,050 34,700 34,700 - 26,025 (8,675) -25% 17.35% Village of Mamaroneck J.8989.4402 145,380 96,920 96,920 - 72,690 (24,230) -25% 48.46% Town of Mamaroneck J.9900.9902 102,570 68,380 68,380 - 51,285 (17,095) -25% 34.19% TOTAL DISTRIBUTIONS 300,000 200,000 - 200,000 - 150,000 (50,000) -25% TOTAL APPROPRIATIONS 1,130,403 1,213,859 873,672_ 1,073,672 140,187 1,273,509 59,650, 5%, NET RESULT, $ (109,267)1 $ - , $(102,991), $ (89,936) $ 102,923 $ (316,102), CAPITAL- PEG $ 65,043 $ (160,815) $ (48,993) $ (48,993) $ 111,822 $ (225,175) Operating $ (174,310) $ (32,044) $ (53,998) $ (40,943) $ (8,899) $ (90,927) FUND BALANCE: RESTRICTED-PEG 1,354,248 1,305,255 1,080,080 UNRESTRICTED 78,309 37,366 (53,561) FUND BALANCE AT YEAR END $ 1,432,557 $ 1,342,621 $ 1,026,519 3 CATV SHARING AGREEMENT This agreement , executed as of this � day of Novi.,rt /c 1982, between the Village of Larchmont , hereinafter referred to as "Larchmont" , the Village of Mamaroneck, hereinafter referred to as "Mamaroneck" , and the Town of Mamaroneck, hereinafter referred to as "Town" (all of which shall hereinafter be collec- tively referred to as the "municipalities") ; WITNESSETH : Whereas the municipalities have jointly executed as of the 3rd d4y of December, 1980 a single agreement (hereinafter referred to as the "CATV agreement") with UA-Columbia Cablevision of Westchester, Inc. , a corporation organized and existing under the laws of New York (hereinafter referred to as the "Company") , giving the Company a franchise to install , operate and maintain a Cable Television System in the municipalities; and Whereas the municipalities wish to provide for the manner in which certain provisions of the CATV Agreement which apply to the municipalities collectively shall be interpreted and carried out; Now, therefore, the municipalities do hereby mutually cove- nant and agree as follows: Section 1 . (a) The following officials of the municipalities are those authorized to override the audio signal on all channels originating at the main headend facility to transmit and report - 1 - emergency information from those locations described in Section 20. 4 of the CATV agreement and provided for in Section 20.5. 2 of the same agreement : Mayors Supervisor Deputy Mayors Deputy Supervisor Police Chiefs Fire Chiefs One additional person designated by each of the governing boards of the municipalities (b) The code numbers necessary for such override shall be recorded and secured in only two locations in each municipality. The security of each location shall be a specific responsibility of one of the authorized officials named above. Eacb authorized • official shall be informed of each of the six locations and of the name of the authorized official responsible for its seurity. (c) Authorized officials shall activate such override only in bona fide emergencies. Information and notices not re- lating to such an emergency shall be accessed directly to the channels provided for such purpose. Section 2. The use of upstream capability provided for in the CATV agreement by persons other than the Company shall be regulated by the Board of Control referred to in Section 3 (a) hereof and no persons other than the Company shall use such capability without written authorization from such Board. 2 - . •,: Section 3. Board of Control . Creation - There is hereby created a tri-municipal cable television Board of Control . The Board of Control shall be com- posed of one member from each of the governing bodies of the Village of Mamaroneck, Town of Mamaroneck and Village of Larchmont and the Town Comptroller of the Town of Mamaroneck and Village Manager of the Village of Mamaroneck. Function - It is the intention of the parties that the Board of Control shall act for the collective benefit of the parties hereto. Accordingly, the Board of Control is hereby empowered to take such action pursuant to the franchise agreement previously executed by the parties hereto with UA-Columbia Cable- vision of Westchester, Inc. as will foster the interests of the parties hereto and maximize the benefits jointly conferred upon t14 parties pursuant to said franchise agreement; to protect and enhance the rights and interests of all subscribers conferred and created pursuant to said franchise agreement, and any reAewal, extension or modification thereof. Subject to the provisions of this agreement, itis the intention of the parties that the Board of Control shall consti- tute a duly authorized board within the meaning of Section 1.1 of the aforesaid franchise agreement with full power and authority to communicate directly with the franchisor, its agents, servants and/or employees or such other board, commission or entity having jurisdiction over the franchise agreement , for all purposes enumerated in said franchise agreement , and to tender such notices or communication as may be required to effectuate the - 3 - intention of this agreement consistent with the benefits and rights conferred to the parties hereto pursuant to said franchise agreement , and ant• renewal , extension or modification thereof. Meetings - The Board of Control shall have the power and authority to schedule regular and/or special meetings at such times and in such manner as the Board of Control shall determine upon reasonable notice to its members. Two-thirds of the voting members shall constitute a quorum for all action of the Board of Control . Such meetings shall be conducted by a chairman to be selected by the Board of Control from its voting members. The Board of Control shall keep minutes of its meetings and shall promptly furnish same to each of the municipalities. Any resolu- tion of the Board of Control shall be deemed to be the resolution of each of the parties to this agreement, unless two-thirds of the municipalities shall , by negative vote, overrule any action taken by the Board of Control. Notwithstanding the foregoing, any municipality shall be entitled to an additional thirty (30) day period within which to conduct a vote on any resolution of the Board of Control by tendering its written request for such extension to the other parties to this agreement. Voting - All members of the Board of Control shall have one vote on all issues or questions considered by it, except that the Village Manager of the Village of Mamaroneck and the Town Comptroller of the Town of Mamaroneck shall be non-voting members of the Board of Control . Administrator - The parties hereby agree that the Village Manager of the Village of Mamaroneck is hereby appointed as the - 4 parties ' adminisrrator. The ac ..in;straior shall be the aaPr.t 01 the Board of Control for purposes of executing the directives of the Board of Control . In consideration of the services of the administrator, each municipality shall contribute the sum of $1 ,000.00 per year to the Village of Mamaroneck in payment for the services of the administrator. Comptroller - The parties hereby agree that the Town Comptroller of the Town of Mamaroneck is hereby appointed as the agent of the parties for receipt of any and all payments or sums due any of the parties hereto in consequence of said franchise agreement . Upon receipt by the Town Comptroller, all sums re- ceived shall be distributed in distributive shares to each of the three municipalities. The distributive share to each municipality • shall be calculated as the proportionate share of the total sums received predicated upon the number of cable television subscribers residing in each municipality, less the chargeable expenses atten- dant to the administration of this agreement. Each municipality will bear the cost of chargeable expenses in the same proportion as its distributive share. It is the intention of the parties that the franchisor will furnish to the parties the total number of subscribers and the total number of subscribers resident in each of the three muni- cipalities. Until such time as said figures are furnished by the fran- chisor, the distributive shares shall be calculated predicated upon the number of residents in each of the three municipalities• as determined by the 1980 census. - 5 - • • E , The Town Comptroller shall prepare and distribute to the parties hereto an annual accounting of all sums received and all expenses incurred and shall promptly furnish said accounting to each of the parties hereto. Advisory Committee - There is hereby created an advisory committee to assist the Board of Control in the performance of its functions pursuant to this agreement. The advisory committee shall consist of six persons, two of whom shall be appointed by each municipality. The term of appointment of the members shall be two years. The advisory committee shall function in such fashion and perform such tasks as the Board of Control shall determine and is empowered to make non-binding advisory recommendations to the Board of Control. Equipment - Notwithstanding anything to the contrary, the location of any and all cable television equipment conferred upon the municipalities as enumerated in Exhibit B of the franchise agreement shall be governed and determined by a majority vote of the governing bodies of at least two of the parties hereto. Once located as aforesaid,' the use of said equipment shall be governed by the Board of Control pursuant to such rules and regulations as the Board of Control may promulgate. Section 4. Upon receipt by all or one municipality of a petition from the Company pursuant to Section 25.2 et seq of the CATV Agreement for an adjustment in rates, the municipalities shall mutually agree upon a time and location and shall jointly call a concurrent public hearing on the matter within 45 days of such receipt of a petition. Each municipality shall appoint two members of its then existing governing Board (Board of Trustees or Town Council ) to preside as a panel over said public hearing. Each member of the Board of Control shall also be a member of said panel. Eacb member of the Board of Control shall be designated as a co- chairperson of the panel . Each governing board shall thereafter vote with respect to the petition and a majority of each of the governing boards of two municipalities shall be binding on all three municipalities. In the event such a 2/3 vote cannot be reached, the petition for adjustment shall be denied. Section 5. The municipalities shall direct that the Completion Bonds and Performance Bonds and security obligations provided for in Section 7 of the CATV Agreement shall be filed by the Company with the Administrator, Village of Mamaroneck. At such time as the Board of Control determines and agrees that the System ( as defined in the CATV Agreement) has been timely completed and fully activated as provided for in the CATV Agreement, the Administrator shall provide acknowledgment of such timely completion and full activation to the Company. Section 6. Any one of the three municipalities may withdraw such amount from the Security Fund provided for in Section 8 of the - 7 -- CATV Agreement as may be necessary to comply with any court , �• • governmental or administrative order or directive pursuant to Section 8.2 of the CATV Agreement by making application therefor to the Administrator. Any other withdrawal from the Security Fund pursuant to Section 8 shall be upon mutual agreement of the municipalities, with payment of such damages to be made as follows: SECTION 7 - DISTRIBUTION OF PENALTY PAYMENTS For breach of the following provisions, payment will be divided equally between the municipalities of penalties levied under Section 9.5 of the CATV Agreement: 1. In connection with Article 4. 2. In connection with Article 20., failure to complete construction within 6 months. ..i 3. In connection with Article 28. 4. In connection with Article 11. • 5. In connection with Article 28.2. For breach of the following provisions of said contract, . payment of penalties will be divided equally between the munici- palities except to the extent that such breach can be shown to affect one municipality or its subscribers more than the other, in which case the municipalities shall mutually agree upon an appropriate ratio of payment: 1. In connection with Article 20. , failure of the system to perform pursuant to 20.5.2. 2. In connection with Article 20.2. PAYMENT OF PEN'?1LTIES TO SUBSCRIBERS For breach of the penalty provisions affecting subscribers, - 8 - : payment will be collected by the administrator and made directly to the subscriber or subscribers affected as shown on the Schedule of Penalties in Section 9. 5 of the CATV Agreement. Penalty in connection with Article 25.35 is included. Section 8. In the event that any one of the three municipalities decides to attempt to recover from the principal and surety of the Completion Bond or the Performance Bond provided for in Section 7 et seq of the CATV Agreement, it shall so advise the other two municipalities in writing hand delivered to the office of the Clerk of the two other municipalities at least fourteen days before it undertakes such a recovery and shall thereafter keep the other municipalities fully informed of everything in- volved thereafter in its recovery attempt. Section 9. In the event that any one of the municipalities without the consent of the other two municipalities makes use of the audio alert system provided for in Section 20.5.2 of the CATV Agreement, and the Company is held liable for damages as a result of the use thereof, the municipality which made such use of said audio alert system shall be solely responsible to indemnify the Company and shall further hold the other two municipalities harmless and • indemnify them from any damages or penalties resulting from such use. • Section 10. Amendment & Modification. This contract may be modified or amended upon the written consent of the governing bodies of the municipalities. - 9 - Section 1 ] . Term. The term of this contract shall be the term of the under- /- lying contract made by the municipalities with UA Columbia Television or any renewal of said underlying contract. Section 12. Withdrawal . Any municipality may rescind this contract on any anni- versary date of this contract upon one year's prior notice. Section 13. The Administrator shall send all written notices required by the CATV Agreement. - _.t • BY: ; , 4 a.�,.-�., : -` A-- Mayor, Village of- Larclmon1 / , �T� �ufy i; BY:an , Villa a of Mamaroneck BY: J,t0- I� Supervisor, T'o of Mamaroneck i i t A !- 10 - 3 i THIS ITEM HAS NO DOCUMENTS- DISCUSSION MARIHUANA REGULATIONS AND TAXATION ACT 0 'k-- o Town of Mamaroneck Is ► z m 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 cgreenodonnell@townofrnamaroneckny.org TO: Nancy Seligson, Town Supervisor Town Board Members FROM: Connie Green O'Donnell, Deputy Town Administrator DATE: April 16, 2021 SUBJECT: Proposal to Study Two Intersections within Washington Square In the process of preparing for the Madison Avenue and New Jefferson Street improvements, residents of the area expressed concerns regarding traffic flow and pedestrian safety at two intersections in close proximity to the project site. In response, Barton&Loguidice (B&L), the consulting firm retained on the Madison Avenue improvement project,was requested to submit a proposal to study one intersection within Washington Square. However, it was decided at the April 7 Town Board meeting to have B&L also study another intersection in the area. Attached is B&L's amended proposal for your review. As noted, the first intersection is at Myrtle Boulevard and N. Chatsworth Avenue. B&L will be studying the traffic flow as vehicles turn onto N. Chatsworth Avenue from Myrtle Boulevard. The second intersection to be studied is at New Jefferson Street and N. Chatsworth Avenue. At that intersection, B&L will be addressing pedestrian safety concerns. B&L's proposal to perform the work at both intersections totals $7,200, which includes related expenses and labor charges. ACTION REQUESTED: That the Town Board approve Barton&Loguidice's proposal dated April 15, 2021 to conduct the study of two intersections at Myrtle Boulevard and N. Chatsworth Avenue and at New Jefferson Street and N. Chatsworth Avenue and that the Town Board authorize the Deputy Town Administrator to sign the proposal. /1-__ AI.I\ _L^AA Barton &joguidice April 15, 2021 Ms. Connie Green O'Donnell Deputy Town Administrator Town of Mamaroneck 740 West Boston Post Road Mamaroneck, NY 10543 RE: Proposal—Professional Consulting Services—Myrtle Boulevard and North Chatsworth Avenue Intersection Study File: 703.3957 Dear Ms. Green O'Donnell: Barton& Loguidice, D.P.C. (B&L) is pleased to provide this letter proposal to conduct a turning movement traffic study to investigate turning movement options for the intersection of Myrtle Boulevard and North Chatsworth Avenue (Myrtle Boulevard) and to investigate pedestrian movements and potential safety improvements at the intersection of New Jefferson Street and Chatsworth Avenue (New Jefferson Street). Myrtle Boulevard Project Background The origins of this issue appear to be as follows: • Traffic congestion for right turning and through movement vehicles • Conflict point across the intersection with lane shift • Conflict point with lane shift and left turns to Murray Avenue • Potential to limit left turns to North Chatsworth Avenue from Myrtle Avenue northbound The Town is looking to collect data involving turning movements and driver behavior at this intersection for use in a potential traffic operations revision. Below is an outline of a scope of work for the evaluation of this matter. Consider this scope to be the minimum requirements and other recommended additional analysis or review may arise as the project progresses. Myrtle Boulevard Project Understanding Task 1-Data Collection • B&L will visit the site to perform intersection turning movement counts. • Intersection turning movement counts will be collected for a total of 6 hours from 7:00 AM to 9:00 AM and 4:00 PM to 7:00 PM on a weekday,at the following two intersections: o Myrtle Boulevard at North Chatsworth Avenue o Myrtle Boulevard at Murray Avenue The experience to listen The power to 10 Airline Drive,Suite 200,Albany,NY 12205• Office:518-218-1801•Fox:518-218-1805 a BortonandLoguidice.com solve Pane 17n of 914 Ms. Connie Green O'Donnell Town of Mamaroneck April 15,2021 Page 2 Task 2—Preliminary Design • Existing traffic volumes for the weekday peak hour will be determined from the intersection turning movement data collected. • The existing traffic volume will be presented in a figure and summarized in the Final Report • Existing intersection level of service and capacity analysis will be completed for the study area intersections for the weekday peak hour. Analysis will be completed utilizing the Synchro Software and the procedures contained in the Highway Capacity Manual,6th Edition. The results of the analysis will be presented in a table format and summarized In the Final Report. • B&L will develop three (3) concept designs with alternative travel lane layouts at the intersection of Myrtle Boulevard and North Chatsworth Avenue. • B&L will develop future(Build)intersection level of service and capacity analysis for the three(3) concept designs. • B&L will develop cost estimates for the three(3)concept alternatives and present them in the Final Report. Report Results of the study will be submitted to the Town as a Draft Report for initial review and a revised Final Report after the Town's review. New Jefferson Street Project Background There are safety concerns regarding the movement of pedestrians and motor vehicles at the intersection of New Jefferson Street and North Chatsworth Avenue.origins of this issue appear to be as follows: • Vehicles traveling high speeds toward the intersection. • Parking is allowed to the very end of the median, restricting visibility of left turn drivers attempting to turn left from New Jefferson to North Chatsworth Ave.westbound. • Vehicles stopping in the crosswalk,specifically when attempting a left turn from New Jefferson Street. • Sight distance obstructions such as man-made barriers and shrubbery • Pedestrians walking in the direction of North Chatsworth Ave in the direction of the intersection of New Jefferson Street are obstructed from view from vehicles on New Jefferson Street approaching North Chatsworth Ave. • Other concerns that may be present. The Town is requesting that B&L collect data involving these concerns and potentially other concerns as they relate to potentially improving safety for all users at this intersection. Report Results of the New Jefferson Street study will be submitted to the Town as a Draft Report for initial review and a revised Final Report after the Town's review. Ms. Connie Green O'Donnell Town of Mamaroneck April 15, 2021 Page 3 Meetings It is anticipated that two(2)virtual meetings that include both studies will take place with the Town and are included in the proposed scope of work. Proposed Project Fee The following fee reflects the completion of the scope of work described above. B&L understands that we propose to complete the scope of services for a Lump Sum Fee of$7,200 for both the Myrtle Avenue Portion of the work and the New Jefferson Street Study. This includes expenses and labor. The services would be invoiced monthly based on the percentage of work complete and in accordance with the attached Standard Terms and Conditions. We estimate the study will be completed in one(1) month from the notice to proceed from the Town. Schedule The B&L team can begin work immediately upon approval of the proposed Scope and Contract. If this is agreeable, please indicate by signing below and returning an original copy to Barton& Loguidice, D.P.0 IN WITNESS WHEREOF,The Town of Mamaroneck,and Barton&Loguidice, D.P.C. have duly executed this agreement dated as of the day and year first above written. Owner: Town of Mamaroneck Engineer: Barton &Loguiiddice, D.P.C. Signature: Signature: "'„""`. C Print Name: Print Name: Thomas C. Baird Title: Title: Associate Thank You 1 Thomas C. Baird, P.E. Associate TCB/PJC Pang. 179 of 91d o Y . o Town of Mamaroneck W .11 z Town Center ~FOUNDEO1661• 740 West Boston Post Road, Mamaroneck, NY 10543-3353 TEL: (914) 381-7812 OFFICE OF THE TOWN ADMINISTRATOR FAX: (914) 381-7809 cgreenodonnell@townofinamaroneckny.org TO: Nancy Seligson,Town Supervisor Town Board Members FROM: Connie Green O'Donnell, Deputy Town Administrator DATE: April 15, 2021 SUBJECT: Winged Foot Golf Club—Appeal Sewer Rent Charges In September of 2018, the Town Board reviewed Winged Foot's request that specific water service areas, which do not discharge to the public sanitary sewer, be exempt from sewer rent charges going forward. As a result of Winged Foot's request, the Town Board amended the sewer rent law (copy enclosed) that permits system users to apply for a three-year exemption. In order to be granted the exemption, the system user would have to demonstrate to the satisfaction of the Town Engineer, that the water measured by such water meters is being used for activities that do not discharge into the sanitary sewer system. If at any time, there would be a change in that the water would be discharged into the sanitary sewer system, the exemption would be revoked. At this time, Winged Foot is asking the Town Board to review their request to be reimbursed for sewer rent charges that were paid (appeal letters enclosed) in 2015, 2016, 2017 and 2018. The service areas include the following: irrigation pond fill, turf care sprayer building and bath/turf care water service and on-course bath. In their appeal, Winged Foot is requesting to be reimbursed a total of$32,484.33, which is broken down by year as follows: 2015 $7,694.83 2016 $10,231.13 2017 $9,348.38 2018 $5,209.99 The sewer rent law states, "Any system user who maintains that his/her/its sewer rent should be reduced for any given year may make one application to the Town Board for a reduction in that year's sewer rent." As indicated in the enclosed memorandum from Robert Wasp, Town Engineer, he has confirmed the accuracy of the figures. Since Winged Foot has complied with the appeal procedures and the amounts stated have been verified, it is being recommended the Town Board authorize the reimbursement payment to Winged Foot in the amount of$32,484.33. 4/15/2021 Town of Mamaroneck,NY Ecode360 Town of Mamaroneck,NY Thursday,April 15, 2021 Chapter 174. Sewer Rents [HISTORY:Adopted by the Town Board of the Town of Mamaroneck 12-3-2014 by L.L. No. 7-2014. Amendments noted where applicable.] GENERAL REFERENCES Sewers—See Ch. 173. Water—See Ch. 231. § 174-1 . Legislative intent. [Amended 12-5-2018 by L.L. No. 11-2018] A. The Town Board finds that it is in the public interest to raise funds to operate, maintain and repair the sanitary sewer system and, if deemed appropriate by the Town Board and not prohibited by General Municipal Law § 453(3), to expand such system through a sewer rent rather than by taxation because a sewer rent more equitably distributes the cost since it is a function of usage computed based upon water consumption and is charged to all the users of the sanitary sewer system, including tax-exempt properties. B. The sewer rent law is intended to levy charges for sanitary sewer service based upon a property's discharge of sewage into the sanitary sewer system. The sewer rent law calls owners of real property that discharge sewage into the sanitary sewer system "system users."The owners of real property whose sewage is not discharged into the sanitary sewer system (e.g., properties served by septic systems) are not "system users" since the discharge therefrom does not enter the sanitary sewer system.The owners of these properties are not subject to a sewer rent. C. There are properties that do both. Certain consumers of water, such as golf courses, have facilities, such as clubhouses and locker rooms, that discharge sewage into the sanitary sewer system but also consume water that is not returned as sewage to the sanitary sewer system, such as water used to irrigate fairways or fill water hazards. This chapter takes that distinction into consideration by imposing sewer rent for the facilities that do discharge sewage into the sanitary system and exempting from sewer rent the facilities that do not discharge sewage into the sanitary system. § 174-2. Definitions. As used in this chapter, the following terms shall have the meanings indicated in this section: REVENUE The amount of money that the Town Board determines must be collected in a given fiscal year in order to operate, maintain and repair the sanitary sewer system and, if deemed appropriate by the Town Board and not prohibited by General Municipal Law§453(3),to expand such system. SANITARY SEWER SYSTEM The conduits, drains, pipes, interceptors, laterals, mains, pumps, trunk lines and the other appurtenances or facilities owned, operated and maintained by the Town of Mamaroneck (whether hripsJ/ecode360.com/print/MA0239?guid=308184748,011dren=true Page 174 of 210 4/15/2021 Town of Mamaroneck,NY Ecode360 located within or outside the Town's municipal boundaries) that are used to collect, treat and/or transport sewage. SEWAGE Water-carried human or animal wastes, and any other waste, whether or not it contains organic matter. [Amended 1-21-2015 by L.L. No. 1-2015] SEWER DISTRICT The Town of Mamaroneck Consolidated Sewer District as it currently is constituted and as it may be expanded or contracted from time to time. SEWER RENT The charges established from time to time by the Town Board of the Town of Mamaroneck for discharging sewage into the sanitary sewer system. [Amended 12-5-2018 by L.L. No. 11-2018] SEWER RENT FUND The fund into which the sewer rents are deposited. SYSTEM USERS The owners of real property, other than the Town of Mamaroneck, its authorities or the Larchmont- Mamaroneck Joint Garbage Disposal Commission, that discharge sewage into the sanitary sewer system, whether such property is located within or outside the Town's municipal boundaries. [Amended 12-5-2018 by L.L. No. 11-2018] WATER CONSUMPTION The total volume of water delivered by water sources to a property owned by a system user. WATER SOURCE Any entity that delivers water to a property owned by a system user. WJWW The Westchester Joint Water Works. § 174-3. Rates; billing; adjustments. A. Annually, the Town Board, by resolution, shall set the rate per gallon or per cubic foot, as the case may be, of water consumption to be used in determining the sewer rent for the following fiscal year. That rate shall be calculated by dividing the revenue by the water consumption of all system users in the previous fiscal year. The resolution establishing and imposing the sewer rent shall be adopted only after a public hearing held upon five days' public notice or such other period as may be mandated by General Municipal Law§452(2)or any statute that may replace it. B. A system user shall pay a sewer rent equal to the rate set pursuant to§ 174-3A, multiplied by 90% of the system user's water consumption. C. Billing. (1) So long as WJWW is the billing agent for the sewer rent, the sewer rent due from system users whose water source is WJWW shall be the date on which those invoices sent to them by WJWW that contain a charge for the sewer rent are due and payable. For all other system users and if WJWW ceases to be the billing agent for the sewer rent, the sewer rent shall be due and payable on the first day of February, May, August and November of each year. (2) In the case of system users whose water source is WJWW, invoices for sewer rent shall be sent to the address to which WJWW sends its invoices for water usage. For all other system httpsJ/ecode360.com/print/MA02397guid=30818474&children=true �_�_ ,-7 E _r,1214 4/15/2021 - Town of Mamaroneck,NY Ecode360 users and if WJWW ceases to be the billing agent for the sewer rent, invoices for sewer rent shall be sent to the same address that the Town sends bills for real estate taxes to such system users. (3) The failure to receive a bill for the sewer rent shall not be grounds for waiving penalties or interest imposed as the result of a late payment. D. Any system user who maintains that his/her/its sewer rent should be reduced for any given year may make one application to the Town Board for a reduction in that year's sewer rent. Such application must be in writing and be supported by evidence that proves either: [Amended 1-21-2015 by L.L. No. 1-2015] (1) That the system user's water consumption was less than the water consumption that was used to calculate the system's user's sewer rent for that year, or (2) That the amount of the system user's water consumption that actually was discharged into the sanitary sewer system was less than the amount of water consumption used to calculate the system user's sewer rent. E. If the Town Board reduces a sewer rent pursuant to § 174-3D(2), that system user's sewer rent shall be recalculated based upon the portion of that system user's water consumption that actually was discharged into the sanitary sewer system and not 90% of that system user's water consumption. [Added 1-21-2015 by L.L. No. 1-2015] F. If a system user has installed water meters that exclusively measure the volume of water being used for activities that do not result in sewage being discharged into the sanitary sewer system, the system user shall not be subject to sewer rent based upon the volume of water measured by such meters. To be eligible for this exemption, a system user must demonstrate to the satisfaction of the Town Engineer (or other designated town official) that thr water measured by such water meters is being used solely for activities that do not result in sewage being discharged into the sanitary sewer system. The exemption shall last for three years but can be renewed for additional three-year periods if on or before the date on which the then-current exemption expires, the sewer user demonstrates to the satisfaction of the Town Engineer (or other designated town official) that the water measured by such water meters is still being used solely for activities that do not result in sewage being discharged into the sanitary sewer system. The Town Engineer (or other designated Town official) shall maintain a record of the date on which each exemption is granted or renewed. The failure of a system user that has been granted an exemption to renew that exemption prior to its expiration date shall subject that user to a sewer rent for the water consumed between the expiration date and the date upon which a renewal is granted even though had the exemption been renewed prior to its expiration date, the system user would not have been subject to a sewer rent for the consumption of such water. The failure of the Town Engineer (or other designated Town official) to maintain a record of the date on which an exemption is granted or renewed shall not be a defense to the imposition of a sewer rent under the circumstances described in the preceding sentence. [Added 12-5-2018 by L.L. No. 11-2018] § 174-4. Late payments; penalties; liens; enforcement. A. A penalty of 1% of the amount shown as due for sewer rent on an invoice shall be charged for any payment of sewer rent that is made after the date on which it is due and payable. An additional penalty of 1% shall be added to the amount shown as due for sewer rent on an invoice for the sewer rent for each calendar month starting with the first calendar month after the date on which such invoice was due and payable. B. Sewer rents imposed upon real property owned by a sewer user shall constitute a lien upon that real property or such part or parts thereof for which sewer rents shall have been established and httpsJ/ecode360.con/print/MA02397gold=308184746children=true Page 176 of Al 4/10/LULi Town of Mamaroneck,NY Ecode360 imposed. The lien shall be prior and superior to every other lien or claim except the lien of an existing tax, assessment or other lawful charge imposed by or for the state or a political subdivision or district thereof. C. The Town Board, acting on behalf of a sewer district may bring and maintain an action as upon contract for sewer rents in arrears, including penalties and interest, or to foreclose liens for such sewer rents. As an alternative to such action, the Town Board may cause a statement to be prepared annually setting forth the amount of the sewer rents in arrears, including penalties and interest, the real property affected thereby and the name of the person in whose name such real property is assessed.The Town Board shall levy the amounts contained in such statement against the real property liable at the same time and in the same manner as Town taxes, and such amounts shall be set forth in a separate column in the annual tax rolls. The amounts so levied shall be collected and enforced in the same manner and at the same time as may be provided by law for the collection and enforcement of Town taxes. The failure of the Town Board to follow the alternative enforcement mechanism described in the preceding sentence in any given year shall not preclude it from following that procedure in other years. § 174-5. Use of sewer rent fund. A. The sewer rents, including penalties and interest, shall be credited to a special fund, to be known as the"sewer rent fund." B. As mandated by General Municipal Law§453, moneys in such fund shall be used in the following order: (1) For the payment of the costs of operation, maintenance and repairs of the sanitary sewer system or such part or parts thereof for which sewer rents have been established and imposed. (2) For the payment of the interest on and amortization of, or payment of, indebtedness which has been or shall be incurred for the construction of the sanitary sewer system or such part or parts thereof for which sewer rents have been established and imposed (other than indebtedness, and the interest thereon, which is to be paid in the first instance from assessments upon benefited real property). (3) For the construction of sewage treatment and disposal works with necessary appurtenances including pumping stations or for the extension, enlargement, or replacement of, or additions to, the sanitary sewer system, or parts or parts thereof. C. As mandated by General Municipal Law§453, sewer rents shall not be used to finance the cost of any extension of any part of the sanitary sewer system (other than any sewage treatment and disposal works with necessary appurtenances including pumping stations) to serve areas not currently served by sewers if such part has been constructed wholly or partly at the expense of real property especially benefited or for the payment of the interest on, and the amortization of, or payment of, indebtedness which is to be paid in the first instance from assessments upon benefited real property. § 174-6. Initial sewer rent. Notwithstanding the effective date of the local law adding this chapter to the Code of the Town of Mamaroneck,the initial sewer rents shall be imposed starting on October 1, 2015. https://ecode360.com/print/MA02397guld=308184748,chltdren=true Pane 177 of 24f* KELLAR_D John Kellard, P.E. David Sessions, RLA, AICP SESSIONSJoseph M. Cermele, P.E., CFM Jan K. Johannessen, AICP March 15, 2021 Town Administrator Town of Mamaroneck 740 West Boston Post Road Mamaroneck, New York 10543 Attn: Stephen Altieri RE: Winged Foot Golf Club Appeal of Sewer Rent Charges—Billing Year 2015 Dear Mr.Altieri: On behalf of our client, Winged Foot Golf Club (the Club), we respectfully request an appeal to certain sewer rent charges,as regulated by Chapter 174—Sewer Rents of the Town Code,for a portion of the water consumed by the Club. As described below and quantified in the Water Usage Summary Report, prepared by this office, dated August 20, 2018, and audited by the Town, as indicated in your letter dated October 8, 2019 (attached), a considerable portion of the water consumed by the Club does not discharge to the public sanitary sewer system. As such, the Club submits this appeal for the associated sewer rent in accordance with Section 174-3 D (2)of the Town Code. As I'm sure you are aware, much of the water purchased by the Club is used to maintain the course and its associated facilities and does not discharge to the public sewer. This not only includes water for irrigation, but also for mixing and application of fertilizers and pesticides, and to a lesser extent, bathroom facilities on the course and at the Turf Care Facility that discharged to existing on-site subsurface disposal facilities (septic systems) prior to the recent construction of the new facility. We note that prior to and during the construction of the Turf Care Facility and the On-Course Bathrooms,these facilities did not discharge to the public sanitary sewer and,therefore, made part of this appeal. The water systems at the Club are metered in such a way that the usage which does not discharge to the public sewer is readily quantifiable. These service areas include(1)Irrigation Pond Fill,(2)Turf Care Sprayer Building and Bath, and (3)Turf Care Water Service and On-Course Bath (Meters No. 74277511, 80613492 and 63443174 respectively). CIVIL ENGINEERING 1 LANDSCAPE ARCHITECTURE 1 SITE & ENVIRONMENTAL PLANNING 500 MAIN STREET, ARMONK, NY 10504 I T: 914.273.2323 I F: 914.273.2329 WWW.KELSES.COM Page 178 of 214 Stephen Altieri March 15, 2021 Page 2 A summary of the billing period,as established by the Westchester Joint Water Works,sewer rent charges under appeal is summarized below: Meter Number Service Area Billing Period Sewer Rent 74277511 Irrigation Pond Fill 7/30/15—10/30/18 $27,751.27 80613492 Turf Care Sprayer Building and Bath 3/30/16—10/30/18 $4,349.77 63443174 Turf Care Water Service and On-Course Bath 6/02/15—11/27/18 $383.29 TOTAL SEWER RENT APPEAL: $32,484.33 As a result of the above,the Club is requesting an appeal of sewer rent charges for the 2015 billing period in the amount of$7,694.83. We appreciate your consideration of the above. Should you have any questions or require additional information, please do not hesitate to contact me. Very truly ovimitA 4- .4. M.Cermele,P.E.,CFM -rd Sessions Consulting JMC/dc Enclosure cc: Connie Green O'Donnell,Assistant Town Administrator Colin Burns w/Enc. Kays Me. Deo►/WFG -WaterUwetau.dkn/cuC.ereoebmw/ta2tati-u_wratra,rd:�_M4rl1VvalotiewerizantchgrecaZDIs ttrAoa Donn 170 nf')1A KELLARD John Kellard, P.E. SESSIONS David Sessions, RLA, AICP Joseph M. Cermele, P.E., CFM Jan K. Johannessen, AICP March 15, 2021 Town Administrator Town of Mamaroneck 740 West Boston Post Road Mamaroneck, New York 10543 Attn: Stephen Altieri RE: Winged Foot Golf Club Appeal of Sewer Rent Charges—Billing Year 2016 Dear Mr.Altieri: On behalf of our client, Winged Foot Golf Club (the Club), we respectfully request an appeal to certain sewer rent charges,as regulated by Chapter 174—Sewer Rents of the Town Code,for a portion of the water consumed by the Club. As described below and quantified in the Water Usage Summary Report, prepared by this office, dated August 20, 2018, and audited by the Town, as indicated in your letter dated October 8, 2019 (attached), a considerable portion of the water consumed by the Club does not discharge to the public sanitary sewer system. As such, the Club submits this appeal for the associated sewer rent in accordance with Section 174-3 D(2)of the Town Code. As I'm sure you are aware, much of the water purchased by the Club is used to maintain the course and its associated facilities and does not discharge to the public sewer. This not only includes water for irrigation, but also for mixing and application of fertilizers and pesticides, and to a lesser extent, bathroom facilities on the course and at the Turf Care Facility that discharged to existing on-site subsurface disposal facilities (septic systems) prior to the recent construction of the new facility. We note that prior to and during the construction of the Turf Care Facility and the On-Course Bathrooms,these facilities did not discharge to the public sanitary sewer and,therefore, made part of this appeal. The water systems at the Club are metered in such a way that the usage which does not discharge to the public sewer is readily quantifiable. These service areas include(1)Irrigation Pond Fill,(2)Turf Care Sprayer Building and Bath, and (3)Turf Care Water Service and On-Course Bath (Meters No. 74277511, 80613492 and 63443174 respectively). CIVIL ENGINEERING I LANDSCAPE ARCHITECTURE I SITE & ENVIRONMENTAL PLANNING 500 MAIN STREET, ARMONK, NY 10504 I T: 914.273.2323 I F: 914.273.2329 WWW.KELSES.COM Pane 180 of 214 Stephen Attieri March 15, 2021 Page 2 A summary of the billing period,as established by the Westchester Joint Water Works,sewer rent charges under appeal is summarized below: Meter Number Service Area Billing Period Sewer Rent 74277511 Irrigation Pond Fill 7/30/15—10/30/18 $27,751.27 80613492 Turf Care Sprayer Building and Bath 3/30/16—10/30/18 $4,349.77 63443174 Turf Care Water Service and On-Course Bath 6/02/15—11/27/18 $383.29 TOTAL SEWER RENT APPEAL: $32,484.33 As a result of the above,the Club is requesting an appeal of sewer rent charges for the 2016 billing period in the amount of$10,231.13. We appreciate your consideration of the above. Should you have any questions or require additional information, please do not hesitate to contact me. Very truly yours,.4.7011*.* 1• ., .Cermele,P.E.,CFM =rd Sessions Consulting JMC/dc Enclosure cc: Connie Green O'Donnell,Assistant Town Administrator Colin Burns w/Enc. littpi/UlardstssioruonstdUsturepaira.corahltaXellard/Prolect Docs PMRG70OWner Uup ewluton/64 coanpondem/Mt1m-13_µ=rowwsnfn_unerLAppub ** Joh KELLAR.D John Kellard, P.E. n David Sessions, RLA, AICP SESSIONSJoseph M. Cermele, P.E., CFM Jan K. Johannessen, AICP March 15, 2021 Town Administrator Town of Mamaroneck 740 West Boston Post Road Mamaroneck, New York 10543 Attn: Stephen Altieri RE: Winged Foot Golf Club Appeal of Sewer Rent Charges—Billing Year 2017 Dear Mr. Altieri: On behalf of our client, Winged Foot Golf Club (the Club), we respectfully request an appeal to certain sewer rent charges,as regulated by Chapter 174—Sewer Rents of the Town Code,for a portion of the water consumed by the Club. As described below and quantified in the Water Usage Summary Report, prepared by this office, dated August 20, 2018, and audited by the Town, as indicated in your letter dated October 8, 2019 (attached), a considerable portion of the water consumed by the Club does not discharge to the public sanitary sewer system. As such, the Club submits this appeal for the associated sewer rent in accordance with Section 174-3 D(2)of the Town Code. As I'm sure you are aware, much of the water purchased by the Club is used to maintain the course and its associated facilities and does not discharge to the public sewer. This not only includes water for irrigation, but also for mixing and application of fertilizers and pesticides, and to a lesser extent, bathroom facilities on the course and at the Turf Care Facility that discharged to existing on-site subsurface disposal facilities (septic systems) prior to the recent construction of the new facility. We note that prior to and during the construction of the Turf Care Facility and the On-Course Bathrooms,these facilities did not discharge to the public sanitary sewer and,therefore, made part of this appeal. The water systems at the Club are metered in such a way that the usage which does not discharge to the public sewer is readily quantifiable. These service areas include(1)Irrigation Pond Fill,(2)Turf Care Sprayer Building and Bath, and (3)Turf Care Water Service and On-Course Bath (Meters No. 74277511, 80613492 and 63443174 respectively). CIVIL ENGINEERING I LANDSCAPE ARCHITECTURE I SITE & ENVIRONMENTAL PLANNING 500 MAIN STREET, ARMONK, NY 10504 I T: 914.273.2323 I F: 914.273 2329 WWW.KELSES.COM Pana 1R7 of 91d Stephen Alfieri March 15, 2021 Page 2 A summary of the billing period,as established by the Westchester Joint Water Works,sewer rent charges under appeal is summarized below: Meter Number Service Area Billing Period Sewer Rent 74277511 Irrigation Pond Fill 7/30/15—10/30/18 $27,751.27 80613492 Turf Care Sprayer Building and Bath 3/30/16—10/30/18 $4,349.77 63443174 Turf Care Water Service and On-Course Bath 6/02/15—11/27/18 $383.29 TOTAL SEWER RENT APPEAL: $32,484.33 As a result of the above,the Club is requesting an appeal of sewer rent charges for the 2017 billing period in the amount of$9,348.38. We appreciate your consideration of the above. Should you have any questions or require additional information, please do not hesitate to contact me. Very truly yours, 1, / .Cermele,P.E.,CFM K •rd Sessions Consulting JMC/dc Enclosure cc: Connie Green O'Donnell,Assistant Town Administrator Colin Burns w/Enc. IlltP.-/ arzessullisharepokt.corgegtestileitarciPts0.DeesPMRcroo-w.wUweeY.wmWIaccoR.m« arn021os-u wmTo.,,se�,_Naerljkpp r*m rn5Jv.eoa KELLAM') John Kellard, P.E. David Sessions, RLA, AICP SESSIONSJoseph M. Cermele, P.E., CFM Jan K. Johannessen, AICP March 15, 2021 Town Administrator Town of Mamaroneck 740 West Boston Post Road Mamaroneck, New York 10543 Attn: Stephen Altieri RE: Winged Foot Golf Club Appeal of Sewer Rent Charges—Billing Year 2018 Dear Mr.Altieri: On behalf of our client, Winged Foot Golf Club (the Club), we respectfully request an appeal to certain sewer rent charges,as regulated by Chapter 174—Sewer Rents of the Town Code,for a portion of the water consumed by the Club. As described below and quantified in the Water Usage Summary Report, prepared by this office, dated August 20, 2018, and audited by the Town, as indicated in your letter dated October 8, 2019 (attached), a considerable portion of the water consumed by the Club does not discharge to the public sanitary sewer system. As such, the Club submits this appeal for the associated sewer rent in accordance with Section 174-3 D (2)of the Town Code. As I'm sure you are aware, much of the water purchased by the Club is used to maintain the course and its associated facilities and does not discharge to the public sewer. This not only includes water for irrigation, but also for mixing and application of fertilizers and pesticides, and to a lesser extent, bathroom facilities on the course and at the Turf Care Facility that discharged to existing on-site subsurface disposal facilities (septic systems) prior to the recent construction of the new facility. We note that prior to and during the construction of the Turf Care Facility and the On-Course Bathrooms,these facilities did not discharge to the public sanitary sewer and,therefore, made part of this appeal. The water systems at the Club are metered in such a way that the usage which does not discharge to the public sewer is readily quantifiable. These service areas include(1)Irrigation Pond Fill,(2)Turf Care Sprayer Building and Bath, and (3)Turf Care Water Service and On-Course Bath (Meters No. 74277511, 80613492 and 63443174 respectively). CIVIL ENGINEERING I LANDSCAPE ARCHITECTURE I SITE & ENVIRONMENTAL PLANNING 500 MAIN STREET, ARMONK, NY 10504 I T: 914.273.2323 I F: 914.273.2329 WWW.KELSES.COM Pane 184 of 214 Stephen Altieri March 15,2021 Page 2 A summary of the billing period,as established by the Westchester Joint Water Works,sewer rent charges under appeal is summarized below: Meter Number Service Area Billing Period Sewer Rent 74277511 Irrigation Pond Fill 7/30/15—10/30/18 $27,751.27 80613492 Turf Care Sprayer Building and Bath 3/30/16—10/30/18 $4,349.77 63443174 Turf Care Water Service and On-Course Bath 6/02/15—11/27/18 $383.29 TOTAL SEWER RENT APPEAL: $32,484.33 As a result of the above,the Club is requesting an appeal of sewer rent charges for the 2018 billing period in the amount of$5,209.99. We appreciate your consideration of the above. Should you have any questions or require additional information, please do not hesitate to contact me. Very truly yours, WNW .1 M.Cermele, P.E.,CFM Ke and Sessions Consulting JMC/dc Enclosure cc: Connie Green O'Donnell,Assistant Town Administrator Colin Burns w/Enc. t TM./heCard aMmesraM.st a ortom/sltsiterMVProbta Dm VJWFG70•watt,u.aye IMmiontl3C Co rmondaw/SOif Olss MamT SJb Im /17 Town of Mamaroneck TEL:914/381-7835 0 ` v13 Engineering Department, Town Center FAX:914/381-8473 w {• a 740 West Boston Post Road, Mamaroneck, NY 10543-3353 m r C7 Robert P. Was 'FOUNDED 1GG1 p, P.E., C.D.T. rwasp@townofmamaroneckNY.org Town Engineer INTERDEPARTMENT MEMORANDUM DATE: April 14, 2021 TO: Connie Green O'Donnell, Deputy Town Administrator CC: Tracy Yogman,Town Comptroller FROM: Robert Wasp, P.E., Town Engineer SUBJECT: Review of Sewer Rent Appeal—Winged Foot Golf Course Calendar Years 2015, 2016, 2017 &2018 GENERAL: Requests for appeal of sewer rent charges incurred from specific water connections serving the Winged Foot Golf Course(WFGC) facility as described in correspondence noted below have been received and reviewed by the Engineering Department. • Letter(Billing Year 2015), by Joseph Cermele, P.E., Kellard Sessions Consulting, dated 3/15/21 • Letter(Billing Year 2016),by Joseph Cermele, P.E., Kellard Sessions Consulting, dated 3/15/21 • Letter(Billing Year 2017),by Joseph Cermele, P.E., Kellard Sessions Consulting, dated 3/15/21 • Letter(Billing Year 2018),by Joseph Cermele, P.E., Kellard Sessions Consulting, dated 3/15/21 All three(3) water meters included on the request for appeal are identified as serving consumption that is exclusive to irrigation use and on-site sewage disposal facilities that are not connected to the Town sewer system. This office had previously reviewed the similar request filed from WFGC's consultant in fall of 2019 and confirmed the location of the referenced water meters and associated uses at that time. Supporting backup provided from WJWW billing statements appears consistent with the totals compiled on excel spreadsheet prepared by Kellard Sessions Consulting. Based upon the foregoing, I recommend that the Town Board approve the retroactive request for exemption limited to the specific years requested. Recent construction work at the WFGC turf management facility has resulted in the modification of certain water meter connections that are now connected to the Town's sanitary sewer system. Future requests for sewer rent appeal will need to be modified to eliminate services discharging to the public sewer system accordingly. Please feel free to contact me with any questions. Paae 186 of 214 THIS DOCUMENT IS LOCATED IN THE WORKSESSION SECTION - PRESENTATION - 2020 FINANCIAL AUDIT BY O 'CONNOR DAVIES Town of Mamaroneck Town Center 740 West Boston Post Road, Mamaroneck NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TO: Town Board FROM: DATE: April 21, 2021 SUBJECT: Proposed Change to Notification Law ATTACHMENTS: 1. Proposed Changes to the Notification Law Paae 190 of 214 Local Law No. -2021 This local law shall be known as the "Correction of the Notification Chapter in the Code of the Town of Mamaroneck" law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1 —Purpose: Chapter 144 of the Town Code consolidated into one chapter the provisions for notifying neighbors and the general public when applications are made for permission to develop land or alter or expand existing uses or structures. Applications for wetlands and watercourses permits and residential site plans were omitted inadvertently from this chapter. This law corrects that oversight. In addition, the chapters of the Town Code that regulate the process for obtaining a site plan, a subdivision, a special permit, the interpretation of the zoning code, a variance or an amendment of the zoning code contain provisions directing applicants to the notification requirements of Chapter 144. Chapter 178 entitled "Site Plan Review of Residential Development" does not. This local law adds that direction to Chapter 178. Section 2—Amendment of a current section of the Mamaroneck Code: Section 114-7 C of the Code of the Town of Mamaroneck hereby is repealed and the following substituted in its place: "C. Public hearings. The Planning Board shall hold a public hearing on the application at such time it deems appropriate. Notice of the public hearing shall be published in the official newspaper of the Town at the same time that notice is published for other public hearings appearing on the same agenda. The person applying for the permit must comply with the notification procedures contained in Chapter 144. Insofar as possible, any public hearing on the application shall be integrated with any public hearing required or otherwise held pursuant to any other law, including the Town's Environmental Quality Review Law (Chapter 92 and the State Environmental Quality Review Act (Article 8)." Section 3—Amendment of a current section of the Mamaroneck Code: Section 144-2 of the Code of the Town of Mamaroneck hereby is repealed and the following substituted in its place: A-�.- APIA _L/lA• "APPLICATION A request for the approval of a wetlands/watercourse permit pursuant to Chapter 114 of the Code, a site plan pursuant to Chapter 177 of the Code, a site plan pursuant to Chapter 178 of the Code, the approval of a subdivision pursuant to Chapter 190 of the Code, the issuance of a special use permit pursuant to Chapter 240 of the Code, the interpretation of, or a variance from, any provision of Chapter 240 of the Code, the amendment of any provision of Chapter 240 of the Code if requested through a petition by the owner of the subject property or any combination of the foregoing. Neither a request for the extension of a special use permit nor an amendment of a provision of Chapter 240 of the Code initiated by the Town Board shall be considered an application." Section 4-Amendment of a current section of the Mamaroneck Code: Section 178-10 of the Code of the Town of Mamaroneck hereby is amended to add the following subsection C: "C. The person applying for the approval of a site plan must comply with the notification procedures contained in Chapter 144." Section 5-Severability: Should any provision of this Local Law be declared invalid or unconstitutional by any court of competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any other provisions of this Local Law, which may be implemented without the invalid or unconstitutional provisions. Section 6-Effective Date: This Local Law shall become effective upon filing with the Secretary of State. March 26,2021 Pane 192 of 214 Town of Mamaroneck Town Center 740 West Boston Post Road, Mamaroneck NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TO: Town Board FROM: DATE: April 21 , 2021 SUBJECT: Fire Claims ATTACHMENTS: 1. Fire Claims April 21 2021 fl___ Allyl _2 OAA Town of Mamaroneck From: Tracy Yogman - Town Comptroller fit{ Re: Fire Claims Date: April 21, 2021 The following Town of Mamaroneck Fire Department claims have been certified by Chief Shaun Hughes and submitted to the Comptroller's Office for payment: VENDOR DESCRIPTION Amount Feldman Lumber Wood stored on apparatus to be used for vehicle stabilization $ 487.82 Fire Academy FSA Fee for class- Fire service instructor 2 - Napolitano 216.00 Installation of portable radio drop in chargers for 6 vehicles for the Goosetown Communications new radios reecently purchased 1,046.25 Grainger Trash bags, glass cleaner, extension cord 113.50 Home Depot Tools and supplies for shoring kit on rescue 142.36 Mario Vitti Roofing &Siding Co, Inc. Labor&material for repairing two front entrance vestibules 1,600.00 Nick Bruno Electrical, LLC Rear vestibule outlet replaced 200 AMP Outlet& New Plate 138.00 Precision Plumbing&Heating Restroom repairs for the toilet in the day room 225.00 Replacement and rekeying of basement locks at Firehouse to match Rickert Lock&Safe current locks in the building 840.00 Premier Membership& Maintenance Fees -Online Firefighter Target Solutions learning, LLC Training Program-5/1/21-4/30/22 1,880.00 Town of Mam'k Fire Dept. 10 cases water for apparatus 114.90 UNiFirst Corporation Cleaning supplies 3/26, 4/2/2021 188.63 Verizon Fire HQ Service 4/10-5/9/21 275.71 Verizon TMFD 300M Fios Redundant Circuit 3/26-4/25/21 289.99 Villa Maria Pizza Food for Fast Drill 3/24/21 &Shoring Drill 3/31/21 196.21 W3WW 205 Weaver St. Charges 2/25-3/25/21 88.19 Total $ 7,842.56 Pane 194 of 214 Town of Mamaroneck Town Center 740 West Boston Post Road, Mamaroneck NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TO: Town Board FROM: DATE: April 21, 2021 SUBJECT: Other Fire Department Business ATTACHMENTS: 1. THIS ITEM HAS NO DOCUMENTS- OTHER FIRE DEPARTMENT BUSINESS D.,.,., 1 0 .,f 01 A THIS ITEM HAS NO DOCUMENTS- OTHER FIRE DEPARTMENT BUSINESS Town of Mamaroneck Town Center 740 West Boston Post Road, Mamaroneck NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TO: Town Board FROM: DATE: April 21, 2021 SUBJECT: Authorization - Appointment of Police Officer ATTACHMENTS: 1. Authorization- Appointment of Police Officer Dorso 107 of 91.4 F 0 a . v 0 C2- Town of Mamaroneck m Town Center F- CAL • r c u n r c c :s i,. 740 West Boston Post Road,Mamaroneck,NY 10543-3319 Office of the Police Chief 914/381-6100 April 13, 2021 From: Chief Paul Creazzo To: Board of Police Commissioners Subject: REQUEST FOR SALARY AUTHORIZATION Salary authorization is requested for the position of Probationary Police Officer at an annual rate of$59,407.00 The department wishes to appoint Nicholas Russo of Valley Cottage, New York to the position of Probationary Police Officer. Mr. Russo received a BA in Political Science from James Madison University. He has been employed by the City of White Plains Police Department as a Police Officer since 2019. Prior to working in White Plains he served several years as a Westchester County Corrections Officer. Mr. Russo will be hired as a resignation reinstatement and therefore will not be required to attend the academy for this position. The hiring of Mr. Russo is contingent upon him being approved by the Westchester County Personnel Department and him meeting the screening requirements set forth by the Town of Mamaroneck. Mr. Russo will fill a vacancy created by the retirement of Police Officer Vincent Galbo. Pending your approval, the anticipated appointment date for this position will be before May 28, 2021. Respectfully submitted, Paul Creazzo Chief of Police irk Paoe 198 of 214 Town of Mamaroneck Town Center 740 West Boston Post Road, Mamaroneck NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TO: Town Board FROM: DATE: April 21, 2021 SUBJECT: Authorization - Consultant Services - Two Intersections within Washington Square ATTACHMENTS: 1 . THIS DOCUMENT IS LOCATED IN THE WORKSESSION SECTION — CONSULTANT SERVICES — TWO INTERSECTIONS WITHIN WASHINGTON SQUARE Pana 1 QQ of 71d THIS DOCUMENT IS LOCATED IN THE WORKSESSION SECTION - CONSULTANT SERVICES - TWO INTERSECTIONS WITHIN WASHINGTON SQUARE Town of Mamaroneck Town Center 740 West Boston Post Road, Mamaroneck NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TO: Town Board FROM: DATE: April 21, 2021 SUBJECT: Resolution - Standard Work Day Reporting for Elected and Appointed Officials ATTACHMENTS: 1. Resolution- Standard Work Day Reporting for Elected and Appointed Officials C]..,... 7n4 ..0 0)4 A Town of Mamaroneck p 130 Office of the Town Clerk, Town Center 7740 West Boston Post Road, Mamaroneck, NY x 10543-3353 FOUNDED 1661 Christina Battalia, RMC, CMC TEL:914/381-7870 Mamaroneck Town Clerk FAX:914/381-7813 CBattalia@townofmamaroneckNY.org MEMORANDUM DATE: April 12, 2021 TO: Town Board FROM: Town Clerk SUBJECT: Agenda Item TBM of April 21, 2021 -Standard Work Day Reporting for Elected and Appointed Officials Justice Ron Meister has notified me that he will be submitting an new three month record of activities to reflect his additional work activities. Normally,these three-month logs are completed within 90 days of an elected term, and Justice Meister completed one in 2018. Justice Meister has explained that: "because of the pandemic, I have been devoting substantial additional time to my judicial responsibilities. In addition to significant additional training time,continuing education,and meetings with Court administrators, it now takes much longer to handle our Court calendars. We must devote more time to conferencing cases,to preparing invitations for Microsoft Teams, and to spacing out both virtual appearances and in-court appearances to comply with limitations on the number of cases we may handle per hour and the number of people we may allow in the courtroom at a time". For comparison,Justice Meister previously submitted a three-month record of activities reflecting 92.8 hours,and his current three month log reflects 114.6 hours. Attached, please find Justice Meister's three-month record of activities and a resolution to be adopted by the Town Board. Pana 9(19 of 91d Standard Work Day and Reporting Resolution On motion of , seconded by , it was RESOLVED, that the Mamaroneck Town Board hereby establishes the following as the standard work day for this elected official, and reports the following days worked to the New York State and Local Employees' Retirement System based on the record of activities maintained and submitted by Justice Ronald W. Meister,to the Town Clerk of this body,for the period from March 1, 2021 through May 31, 2021: Title Standard Name Social Registration Tier One Term Days/Month Work Security Number Begins/Ends (based on Day Number Check only record of (last 4 if member activities) digits) is a tier one ELECTED OFFICIALS Town Justice 6 Ronald 1/1/2018 thru 6.37 W. 12/31/2021 Meister The above resolution was put to a roll call vote: King Aye Fiddelman Aye Elkind Eney Aye Katz Aye Seligson Aye I Christina Battalia,Town Clerk for the Town Board of the Town of Mamaroneck, of the State of New York, do hereby certify that I have compared the foregoing with the original resolution passed by the Mamaroneck Town Board on April 21,2021, on file as part of the minutes of such meeting, and that same is a true copy thereof and the whole of such original. Affidavit of Posting: I, Christina Battalia, being duly sworn,disposes and says that the posting of the Resolution began on and continued for at least 30 days.That the Resolution was available to the public on the 1) the Employer's website at www.townofmamaroneckNY.org 2)Official sign board at 740 W. Boston Post Road, Mamaroneck, NY 3)Town Clerk's Office,740 W. Boston Post Road, Mamaroneck. IN WITNESS WHEREOF, I have hereunto set my hand and the Seal of the Town of Mamaroneck. Christina Battalia, Mamaroneck Town Clerk fl_-_ nnn _L 0.4 A HON. RONALD W. MEISTER —Time Records January through March 2021 Date Description Time January 2 Prepare for case conferences; t/conf with Judge 2.0 Brescia re court coverage January 3 t/conf. with Judge Gallagher 0.3 January 4 Case conferences 2.0 January 5 Case conferences; t/conf with A. Bryant 2.5 January 6 t/conf. with Judge Brescia; read Judge Marks 2.0 order; WCMA planning with officers January 7 WCMA officers meeting; t/conf. with Judge 3.0 Brescia; emails re landlord/tenant issues January 9 Small claim case preparation 0.3 January 10 Preparation for court calendar 3.8 January 11 Preparation for and hold court calendar 5.5 January 12 WCMA notices 0.5 January 14 Meeting with Administrative Judge; emails re 2.0 WCMA January 19 Preparation for court conferences and calendar 2.0 January 21 Preparation for court; t/conf. with Judge Brescia 1.8 January 22 Court conferences and follow-up 4.0 January 25 Court calendar 4.5 January 26 t/conf. with Judge Brescia; hardship hearing; 4.0 preparation for calendar January 27 E-mails with Judge Brescia; WCMA 1.0 programming January 28 Meeting with Administrative Judge and follow- 2.5 up emails January 29 Court conferences; review calendar; NYSBA 3.0 Judicial Section meeting January 31 Preparation for court calendar; Teams 1.2 invitations January total = 47.9 Page 204 of 214 February 1 t/conf. with Judge Brescia; prepare court 3.0 calendar February 3 WCMA emails to officers and members 1.0 February 4 Monthly report 0.8 February 5 Drafting parking violations notice 0.4 February 8 Review parking violations letter; t/conf. Judge 0.7 Gallagher February 9 Review calendar, schedule conferences; 1.5 adjudicate parking tickets February 10 Scheduling conferences 1.0 February 11 Scheduling conferences 1.0 February 12 Conferences w/ADA and defense counsel; 1.5 preparing calendar February 16 Preparing for calendar; off-hours arraignment 4.0 February 17 Court calendar; WCMA planning 5.5 February 21 t/conf. with Court Clerk 0.3 February 22 t/confs. with Court Clerk, Judge Brescia 0.8 February 23 Preparing Court calendar; off-hours 4.3 arraignment; interview wB. Fissell; review of Town Code February 25 Court calendar invitations 2.0 February 27 Court calendar preparation; WCMA matters 1.8 February total = 29.6 O.. ,, 7ng ..['')1 A March 1 Court calendar 4.0 March 2 Confer w/Judge Brescia 0.3 March 3 WCMA programming 0.3 March 7 Monthly report 1.0 March 8 WCMA programming 1.0 March 9 Prepare calendar; WCMA programming 1.5 March 11 Preparing calendar; meeting with 9th District; 4.5 WCMA program March 15 Court calendar 3.5 March 16 Court calendar 5.0 March 20 Calendar preparation 1.0 March 22 Court calendar 5.0 March23 WCMA meeting 2.0 March 25 Meeting with Judge Davidson 1.2 March 29 Off-hour arraignment; court calendar 4.5 March 30 Attend ADR program; confer with Judge 1.3 Brescia March 31 Calendar preparation 1.0 March total = 37.1 Pana 7(1R of 71L1 Town of Mamaroneck Town Center 740 West Boston Post Road, Mamaroneck NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TO: Town Board FROM: DATE: April 21, 2021 SUBJECT: Resolution - Establishing Scooter Parking Lot A ATTACHMENTS: 1. Resolution- Establishing Scooter Parking Lot A Pane 20R of 214 0 ` may Town of Mamaroneck p 0 Office of the Town Clerk, Town Center r 1 Z 740 West Boston Post Road, Mamaroneck, NY w • ., m r) 10543-3353 •FOUNDED 1661 • Christina Battalia, RMC, CMC TEL:914/381-7870 Mamaroneck Town Clerk FAX:914/381-7813 CBattalia@townofmamaroneckNY.org MEMORANDUM DATE: April 13,2021 TO: Town Board FROM: Town Clerk SUBJECT: Scooter Parking Lot A Attached please find the resolution amending Vehicle and Traffic Chapter 219,§ 219-44,which establishes Scooter Parking in Lot A. Consistent with the permits for vehicles,the second vehicle is offered at no additional charge.In this instance,the Scooter would be the second 'vehicle'. I am recommending the annual fee be$175.00,for a resident who does not currently have a parking permit in Lot A. Paoe 209 of 214 WHEREAS, the Town of Mamaroneck Vehicle and Traffic Chapter 219, § 219-44 stipulates that from time to time by resolution or local law, the Town Board shall establish the fee, days, times and methods of payment for permitted use of the parking lots. NOW THEREFORE, BE IT RESOLVED, that the Mamaroneck Town Board does hereby establish the following fees, days, times and methods of payment for Town Lots A through G as follows: Lot A - (i) a Daytime Parking Permit is established and required from June 1, 2020 through December 31, 2021, for an annual fee of$900.00 per year (ii) a Meter Parking Permit is established from June 1, 2020 through December 31, 2021 for a fee of$110.00 per year (iii) for Meter Permit holders a meter fee of$.60 per hour is required Monday through Friday between the hours of 5:00 am and 6:00 pm (iv) no parking is allowed from 3:00 am to 5:00 am Tuesday through Thursday (v) no permit or fee is required beginning Fridays at 6:00pm until Sundays at 10:00 pm (vi) four (4) `scooter' parking spaces are established and require no additional fee if used as a second `vehicle' in conjunction with an existing parking permit, and an annual fee of$175.00 without an existing parking permit. Lot B - (i) a 24 Hour Parking Permit is established and required from June 1, 2020 through December 31, 2021 for an annual fee of$1,000. The Senior rate will end on Jan 1, 2021. (ii) 24 Hour Parking Permit holders may park 24 hours per day, 7 days per week, including all holidays (iii) an Area Business Permit is established from June 1, 2020 through December 31, 2021 for an annual fee of $700.00 per year (iv)Area Business Permits issued for Permit Numbers 20 and above, may not park in Lot B during a severe storm event, as noticed by signs erected at Lot B. Lot C- (i)an Overnight Parking Permit is established and required from June 1, 2020 through December 31, 2021 for an annual fee of$450.00 per year (ii) Overnight Parking Permit holders may park beginning at 7:30 pm Monday and must vacate the following morning by 7:30 am, Monday through Thursday (iii) Parking is permitted weekends beginning at 7:30 pm on Friday and ending Monday at 7:30 am. Lot F (formerly Lot 7): (i) designated for Town of Mamaroneck Highway Employees and Larchmont Mamaroneck Joint Garbage Disposal Commission Employees only (ii) parking is allowed at all times. Lot G (formerly Lot 8): RESERVED, and BE IT, FURTHER, RESOLVED, that Permits for Lots A through G may be refunded for a prorated amount, minus a service fee of$25.00, and can be re sold from the Town Waitlist to a new resident for a prorated amount, and BE IT, FURTHER Pana 9111 of 914 • RESOLVED,that the Mamaroneck Town Board does hereby establish (i)annual parking permits to be issued semiannually(except for Meter Parking Permits) for a service fee of$35.00(ii) a permit may be reissued for a replacement fee of 10.00,and BE IT, FURTHER RESOLVED,that the Mamaroneck Town Board does hereby allow parking except when said Lots are being, in whole or in part, closed for repairs, maintenance and/or improvement, upon reasonable notice being given to the permit holders. n � ,.s ')lA Town of Mamaroneck Town Center 740 West Boston Post Road, Mamaroneck NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TO: Town Board FROM: DATE: April 21, 2021 SUBJECT: Authorization to Award Street Sweeping Services Contract ATTACHMENTS: 1. Authorization to Award Street Sweeping Services Contract Pane 712 of 714 �� 47 Town of Mamaroneck TEL:914/381-7835 �-2 Engineering Department, Town Center FAX:914/381-8473 740 West Boston Post Road, Mamaroneck, NY 10543-3353 w ` m n •FOUNDED ,cc, Robert P. Wasp,P.E.,C.D.T. rwasp@townofmamaroneckNY.org Town Engineer INTERDEPARTMENT MEMORANDUM DATE: April 14,2021 TO: Nancy Seligson, Town Supervisor Town Board Members CC: Connie Green O'Donnell, Deputy Town Administrator FROM: Robert Wasp,P.E., Town Engineer SUBJECT: Recommendation of Award—TA-21-04 Street Sweeping Services Years 2021 &2022 GENERAL: The referenced Town contract scope provides for routine street sweeping services in conjunction with the transport and disposal of the street sweeping debris. There are approximately forty miles of Town roads along with seven paved properties and parking areas that are serviced under the contract. Bid documents were publicly advertised on the Empire State Purchasing Group platform ("BidNet")and noticed in the Westchester Journal News for a period of several weeks. In total one(1)proposal was received on April 8,2021. Bid pricing was structured as a yearly lump sum considering(30)days of street sweeping work for a two year contract term in the 2021 and 2022 calendar years. Please refer to the attached tabulation summary of all contractor proposals. Three D Industrial Maintenance Corp("Three D") submitted a responsive and complete proposal. Three D has executed this contract scope in past years and has maintained a good reputation with the Town. Upon awarding the contract the Highway Department will complete a thorough walk-thru with Three D to clarify the updated requirements of the contract in correlation with the requirements that come with each section to be swept as per the contract. The Engineering Department recommends to award the contract to Three D Industrial Maintenance Corp. as a two year contract for work in the 2021 and 2022 calendar years at annual lump sum of$34,920.00 and$34,920.00,respectively. Please feel free to contact me with any questions. P1___ .lAfl .t.lA A Town of Mamaroneck � Engineering Department,Town Center �' 'r 740 W.Boston Post Rood,Mamaroneck,NY 10543-3353 7.• Contract#TA-21-04 Street Sweeping Services Bid Opening Results,April8, 2021 at 11:00 a.m. E.S.T. FINAL BID RESULTS Three D Industrial Maintenace Corp. Bid Item Hawthorne,NV 10532 Bid Bond: Yes Street Sweeping amd Debris Transport Services: Year 2021 $34.920.00 Street Sweeping amd Debris Transport Services: Year 2022 S34,920.00 Total Bid Amount 569,840.00 Pana 714 of 914