HomeMy WebLinkAbout2022_04_06 Town Board Meeting PacketTOWN OF MAMARONECK
TOWN BOARD AGENDA
Wednesday, April 6, 2022
5:OOPM THE TOWN BOARD WORK SESSION: The Work Session will convene in Conference
Room C located on the ground floor at the Town Center.
1 Discussion - Consultant Engineer Proposal - Traffic Signal Replacement - Myrtle Blvd. at Murray
Avenue
2 Discussion - Intermunicipal Agreement with Westchester County - Senior Center Parking Lot
Improvements
3 Discussion - Acquisition of Real Property Interests by Means of Proceeding Pursuant to Eminent
Domain Procedure Law, Article 4 - Waverly Avenue Bridge
4. Discussion - Winged Foot Stormwater Control Facilities Maintenance and License Agreement
5. Discussion - Intermunicipal Agreement for Road Paving on Pryor Manor Road
Discussion - Sustainable Westchester Memorandum of Understanding for Participation in the
6. Short -Term Westchester Power Extension Contract For Communities in the Con Edison Service
Territory
7. Presentation- 2021 Financial Audit by EFPR Group
8. Updates
9. Request for Executive Session
8:OOPM TOWN BOARD REGULAR MEETING: The Town Board meeting will convene in the
Courtroom located on the second floor at the Town Center. The public is able to view the
meeting on cable access television (Optimum 76/ Fios 35) or on LMCMedia.org.
SUPERVISOR'S REPORT
PUBLIC HEARING
RESIDENT COMMENTS
STAFF COMMENTS/ PRESENTATIONS
1. Presentation- 2021 Financial Audit by EFPR Group
2. Presentation - Sustainable Westchester
BOARD OF FIRE COMMISSIONERS
1. Fire Claims
AFFAIRS OF THE TOWN OF MAMARONECK
1. Acceptance of the 2021 Financial Audit by EFPR Group
2. Acceptance of the 2021 Justice Court Audit
Pagel of 273
3 Approval - Consultant Engineer Proposal - Traffic Signal Replacement - Myrtle Blvd. and Murray
Avenue
4 Authorization - Intermunicipal Agreement with Westchester County - Senior Center Parking Lot
Improvements
5 Authorization - Acquisition of Real Property Interests by Means of Proceeding Pursuant to
Eminent Domain Procedure Law, Article 4 - Waverly Avenue Bridge
6. Authorization - Winged Foot Stormwater Control Facilities Maintenance and License Agreement
7. Approval - Intermunicipal Agreement for Road Paving on Pryor Manor Road
Adoption - Sustainable Westchester Memorandum of Understanding for Participation in the
8. Short -Term Westchester Power Extension Contract For Communities in the Con Edison Service
Territory
9. Salary Authorization - Promotion to Sergeant's Position
10. Salary Authorization - Promotion to Lieutenant's Position
REPORT OF MINUTES
REPORTS OF THE COUNCIL
TOWN CLERK'S REPORT
TOWN ATTORNEY'S REPORT
NEXT REGULARLY SCHEDULED MEETING - Wednesday, April 20, 2022
Any physically handicapped person needing special assistance in order to attend the meeting
should contact the Town Administrator's office at 381-7810.
Page 2 of 273
• Town of Mamaroneck
" Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810
FAX: (914) 381-7809
MRobson@TownofMamaroneckNY.org
To: Supervisor and Town Board
From: Meredith S. Robson, Town Administrator
Re: Consultant Engineer Proposal — Traffic Signal Replacement
Date: March 31, 2022
Attached please find a memo from Robert Wasp regarding the replacement of the
traffic signal at the intersection of Mrytle Blvd. and Murray Avenue. We are
respectfully requesting the following action by the Board:
Resolved that the Town Board hereby approves the agreement with Barton
and Loguidice, D.P.0 for traffic signal replacement services and hereby
authorizes the Town Administrator to execute the agreement and any related
documents necessary to carry out its implementation.
Page 3 of 273
Town of Mamaroneck TEL: 914/381-7835
Engineering Department, Town Center FAX: 914/381-8473
740 West Boston Post Road, Mamaroneck, NY 10543-3353
Robert P. Wasp, P. E., C.D.T. rwasp@townofmamaroneckNY.org
Town Engineer
INTERDEPARTMENT MEMORANDUM
DATE: March 30, 2022
TO: Meredith S. Robson, Town Administrator
CC: Tracy Yogman, Town Comptroller
FROM: Robert Wasp, P.E., Town Engineer
SUBJECT: Consultant Engineer Proposal — Traffic Signal Replacement
Myrtle Boulevard at Murray Avenue
Capital Project CP -2021-61
GENERAL:
The enclosed consultant services agreement submitted by Barton & Loguidice, D.P.C. provides
design development for replacement of the aged traffic signal at the intersection of Myrtle Blvd
and Murray Avenue. The scope of services covers full design in addition to procurement and
construction phase support as engineer of record. Tentative schedule included with the proposal
suggests design completion by early summer with subsequent construction completion in fall
2022.
Replacement of the traffic signal was included as part of the Town's three-year traffic signal
replacement plan through Capital Project CP -2021.61. The submitted not to exceed fee of
$35,000.00 remains consistent with the engineering soft costs budgeted with the signal in the
capital project.
Barton & Loguidice plans to coordinate the proposed signal replacement with related
improvements scoped for the adjoining traffic signal at the intersection of Myrtle Blvd and North
Chatsworth Ave. Both signals share a common control box that will be upgraded and re-
programed as part of the planned replacement.
Please feel free to contact me with any questions.
Page 4 of 273
AGREEMENT
BETWEEN
TOWN OF MAMARONECK
AND
BARTON & LOGUIDICE, D.P.C.
FOR
PROFESSIONAL SERVICES
THIS IS AN AGREEMENT effective as of ("Effective Date") between the Town of
Mamaroneck ("Owner") and Barton & Loguidice, D.P.C. ("Engineer").
Engineer agrees to provide those services specifically described in Exhibit A to Owner for Myrtle
Boulevard at Murray Avenue Traffic Signal Replacement ("Project").
Owner and Engineer further agree as follows:
1.01 Basic Agreement
A. Engineer shall provide, or cause to be provided, the services set forth in this Agreement, and
Owner shall pay Engineer for such Services as set forth in Paragraph 2.01.
2.01 Payment for Services
A. Payment (Time and Expense): Owner shall pay Engineer as follows:
1. An amount equal to the cumulative time charged to the Project by each class of Engineer's
employees times hourly billing rates then in effect for each applicable billing class for all
services performed on the Project, plus reimbursable expenses and Engineer's charges for
subconsultants, if any. Unless specifically indicated otherwise in this Agreement, Engineer's
charges for subcontracted services shall be invoiced at cost plus ten percent. Engineer's
current billing rates schedule is included in Exhibit B.
2. The total compensation for services and reimbursable expenses is estimated to be
$35,000.00. This amount will not be exceeded without authorization of the Owner.
B. Preparation of Invoices. Engineer will prepare an invoice in accordance with Engineer's standard
invoicing practices and submit the invoice to Owner.
C. Payment of Invoices. Invoices are due and payable within 30 days of the date of the invoice. If
Owner fails to make a timely payment due Engineer, then Engineer may, without liability, after
giving seven days written notice to Owner, suspend services under this Agreement until Engineer
has been paid in full all amounts due for services, expenses, and other related charges.
3.01 Additional Services
A. If mutually agreed by Owner and Engineer, or if required because of changes in the Project,
Engineer shall furnish services in addition to those set forth above.
B. Owner shall pay Engineer for such additional services as follows: (1) as may be mutually agreed
to in writing, or (2) for additional services of Engineer's employees engaged directly on the
Project an amount equal to the cumulative hours charged to the Project by each class of
Engineer's employees times hourly billing rates for each applicable billing class; plus
reimbursable expenses and charges for Engineer's subconsultants, if any.
4.01 Termination
A. The obligation to provide further services under this Agreement may be terminated:
1. For cause,
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a. By either party upon 30 days written notice in the event of substantial failure by the other
party to perform in accordance with the Agreement's terms through no fault of the
terminating party.
b. By Engineer:
1) upon seven days written notice if Engineer believes that Engineer is being requested
by Owner to furnish or perform services contrary to Engineer's responsibilities as a
licensed professional; or
2) upon seven days written notice if the Engineer's services for the Project are delayed
or suspended for more than 90 days for reasons beyond Engineer's control.
3) in the event Engineer terminates this agreement for either of the above-specified
reasons, Engineer shall have no liability to Owner on account of such termination.
c. Notwithstanding the foregoing, this Agreement will not terminate as a result of a
substantial failure under Paragraph 4.01.A.1.a if the party receiving such notice begins,
within seven days of receipt of such notice, to correct its failure and proceeds diligently to
cure such failure within no more than 30 days of receipt of notice; provided, however, that
if and to the extent such substantial failure cannot be reasonably cured within such 30
day period, and if such party has diligently attempted to cure the same and thereafter
continues diligently to cure the same, then the cure period provided for herein shall
extend up to, but in no case more than, 60 days after the date of receipt of the notice.
2. For convenience, by Owner effective seven days after the receipt of written notice by
Engineer.
a. The terminating party under Paragraphs 4.01.A.1 or 4.01.A.2 may set the effective date
of termination at a time up to 30 days later than otherwise provided to allow Engineer to
demobilize personnel and equipment from the Project site, to complete tasks whose
value would otherwise be lost, to prepare notes as to the status of completed and
uncompleted tasks, and to assemble Project materials in orderly files.
b. In the event of any termination under Paragraph 4.01.A.1, Engineer will be entitled to
invoice Owner and to receive full payment for all services performed or furnished in
accordance with this Agreement and all reimbursable expenses incurred through the
effective date of termination. Upon making such payment, Owner shall have the limited
right to the use of Documents, at Owner's sole risk.
c. In the event of termination by Owner for convenience or by Engineer for cause, Engineer
shall be entitled, in addition to payment for those items identified in Paragraph 2.01, to
payment of a reasonable amount for services and expenses directly attributable to
termination, both before and after the effective date of termination, including, but not
limited to, reassignment of personnel, costs of terminating contracts with Engineer's
Consultants, and other related close-out costs, using methods and rates for Additional
Services as set forth in Paragraph 3.01.
5.01 Controlling Law
A. This Agreement is to be governed by the law of the state of New York.
6.01 Successors, Assigns, and Beneficiaries
A. Owner and Engineer each is hereby bound and the partners, successors, executors,
administrators, and legal representatives of Owner and Engineer (and to the extent permitted by
Paragraph 6.01.13 the assigns of Owner and Engineer) are hereby bound to the other party to this
Agreement and to the partners, successors, executors, administrators, and legal representatives
(and said assigns) of such other party, in respect of all covenants, agreements, and obligations of
this Agreement.
B. Neither Owner nor Engineer may assign, sublet, or transfer any rights under or interest (including,
but without limitation, moneys that are due or may become due) in this Agreement without the
written consent of the other, except to the extent that any assignment, subletting, or transfer is
mandated or restricted by law. Unless specifically stated to the contrary in any written consent to
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an assignment, no assignment will release or discharge the assignor from any duty or
responsibility under this Agreement. This provision shall not preclude Engineer from retaining
subconsultants as it deems reasonably necessary for the completion of the services rendered
hereunder.
7.01 General Considerations
A. The standard of care for all professional engineering and related services performed or furnished
by Engineer under this Agreement will be the care and skill ordinarily used by members of the
subject profession practicing under similar circumstances at the same time and in the same
locality. Engineer makes no warranties, express or implied, under this Agreement or otherwise,
in connection with Engineer's services. Engineer and its subconsultants may use or rely upon the
design services of others, including, but not limited to, contractors, manufacturers, and suppliers.
B. Engineer shall not at any time supervise, direct, or have control over any contractor's work, nor
shall Engineer have authority over or responsibility for the means, methods, techniques,
sequences, or procedures of construction selected or used by any contractor, for safety
precautions and programs incident to a contractor's work progress, nor for any failure of any
contractor to comply with laws and regulations applicable to contractor's work.
C. Engineer neither guarantees the performance of any contractor nor assumes responsibility for
any contractor's failure to furnish and perform its work in accordance with the contract between
Owner and such contractor.
D. Engineer shall not be responsible for the acts or omissions of any contractor, subcontractor, or
supplier, or of any contractor's agents or employees or any other persons (except Engineer's own
employees) at the Project site or otherwise furnishing or performing any of construction work; or
for any decision made on interpretations or clarifications of the construction contract given by
Owner without consultation and advice of Engineer.
E. The Contract Documents for construction contracts prepared as a service under this Agreement
are to be the Barton & Loguidice, D.P.C. template Contract Documents, including but not limited
to General Conditions, General Requirements, Information for Bidders and bidding documents, as
may be amended by the Owner.
F. All design documents prepared or furnished by Engineer are instruments of service, and Engineer
retains an ownership and property interest (including the copyright and the right of reuse) in such
documents, whether or not the Project is completed. Engineer grants Owner a license to use the
instruments of service for Project construction as is the intended purpose of the documents, and
for the purpose of maintenance and repair of the Project.
G. To the fullest extent permitted by law, Owner and Engineer (1) waive against each other, and the
other's employees, officers, directors, agents, insurers, partners, and consultants, any and all
claims for or entitlement to special, incidental, indirect, or consequential damages arising out of,
resulting from, or in any way related to the Project, and (2) agree that Engineer's total liability to
Owner under this Agreement shall be limited to the total amount of compensation received by
Engineer pursuant to this Agreement.
H. The parties acknowledge that Engineer's scope of services does not include any services related
to a Hazardous Environmental Condition (the presence of asbestos, PCBs, petroleum, hazardous
substances or waste, and radioactive materials). If Engineer or any other party encounters a
Hazardous Environmental Condition, Engineer may, at its option and without liability for
consequential or any other damages, suspend performance of services on the portion of the
Project affected thereby until Owner: (i) retains appropriate specialist consultants or contractors
to identify and, as appropriate, abate, remediate, or remove the Hazardous Environmental
Condition; and (ii) warrants that the Site is in full compliance with applicable Laws and
Regulations.
The services to be provided by Barton & Loguidice under this Agreement DO NOT INCLUDE
advice or recommendations with respect to the issuance, structure, timing, terms or any other
aspect of municipal securities, municipal derivatives, guaranteed investment contracts or
investment strategies. Any opinions, advice, information or recommendations provided by Barton
& Loguidice are understood by the parties to this Agreement to be strictly engineering opinions,
advice, information or recommendations. Barton & Loguidice is not a "municipal advisor" as
defined by 15 U.S.C. 780-4 or the related rules of the Securities and Exchange Commission. The
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other parties to this Agreement should determine independently whether they require the services
of a municipal advisor.
8.01 Dispute Resolution
A. Owner and Engineer agree to negotiate all disputes between them in good faith for a period of 30
days from the date of notice by either party of the existence of the dispute. If a dispute involves
matters other than a claim by Engineer for payment of fees and the parties fail to resolve the
dispute through negotiation then Owner and Engineer agree that they shall first submit any and
all such unsettled claims, counterclaims, disputes, and other matters in question between them
arising out of or relating to this Agreement or the breach thereof ("Disputes") to mediation by a
mutually acceptable mediator. Owner and Engineer agree to participate in the mediation process
in good faith and to share the cost of the mediation equally. The process shall be conducted on a
confidential basis, and shall be completed within 120 days. If such mediation is unsuccessful in
resolving a Dispute, then (1) the parties may mutually agree to a dispute resolution of their
choice, or (2) either party may seek to have the Dispute resolved by a court of competent
jurisdiction.
B. If a dispute involves a claim by Engineer for payment of fees and the parties fail to resolve the
dispute through negotiation then Engineer may seek to have its claim for fees resolved by a court
of competent jurisdiction without first participating in mediation.
9.01 Accrual of Claims
All causes of action between the parties to this Agreement including those pertaining to acts,
failures to act, failures to perform in accordance with the obligations of the Agreement or failures to
perform in accordance with the standard of care shall be deemed to have accrued and the
applicable statutes of limitations shall commence to run not later than either the date of Substantial
Completion for acts, failures to act or failures to perform occurring prior to Substantial Completion,
or the date of issuance of the Notice of Acceptability of Work for acts, failures to act or failures to
perform occurring after Substantial Completion.
10.01 Indemnification
The Engineer and the Owner mutually agree, to the fullest extent permitted by law, to indemnify
and hold each other harmless from any and all damage, liability or cost (including reasonable
attorneys' fees and defense costs) to the extent caused by their own negligent acts, errors or
omissions and those of anyone for whom they are legally liable, and arising from the project that
is the subject of this Agreement. Neither party is obligated to indemnify the other in any manner
whatsoever for the other's own negligence.
11.01 Insurance
A. Engineer shall procure and maintain insurance as set forth in Exhibit C, "Insurance". Engineer
shall cause Owner to be listed as an additional insured on applicable general liability insurance
policies carried by Engineer.
B. Owner shall require Contractor to purchase and maintain policies of insurance covering workers'
compensation, general liability, property damage, motor vehicle damage and injuries, and other
insurance necessary to protect Owner's and Engineer's interests in the Project. Owner shall
require Contractor to cause Engineer and its Consultants to be listed as additional insureds with
respect to such liability and other insurance purchased and maintained by Contractor for the
Project.
C. Owner and Engineer shall each deliver to the other certificates of insurance evidencing the
coverages indicated in Exhibit C. Such certificates shall be furnished prior to commencement of
Engineer's services and at renewals thereafter during the life of the Agreement.
D. All policies of insurance shall contain a provision or endorsement that the coverage afforded will
not be canceled or reduced in limits by endorsement, and that renewal will not be refused, until at
least 30 days prior written notice has been given to Owner and Engineer and to each other
additional insured (if any) to which a certificate of insurance has been issued.
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12.01 Total Agreement
This Agreement, including any expressly incorporated Exhibits, constitutes the entire Agreement
between Owner and Engineer and supersedes all prior written or oral understandings. This
Agreement may only be amended, supplemented, modified, or canceled by a duly executed written
instrument.
IN WITNESS WHEREOF, the parties hereto have executed this Agreement, the Effective Date of
which is indicated on page 1.
OWNER
By:
Title:
Date
Signed:
Town of Mamaroneck
Address for giving notices:
ENGINEER:
By:
Title:
Date
Signed:
Barton & Loguidice, D.P.C.
Thomas C. Baird, P.E.
Senior Associate
February 07, 2022
Address for giving notices:
Barton & Loguidice, Attn: President
443 Electronics Parkway
Liverpool, New York 13088
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Exhibit A - Scope of Services
Myrtle Boulevard at Murray Avenue Traffic Signal Replacement
Page 10 of 273
Barton
&Ioguidice
February 7, 2022
Mr. Robert P. Wasp, P.E., C.D.T.
Town Engineer
Town of Mamaroneck
740 West Boston Post Road
Mamaroneck, NY 10543
RE: Professional Engineering and Construction Phase Services
Subj: Myrtle Boulevard at Murray Avenue Traffic Signal Replacement
File: 703.4165
Dear Mr. Wasp:
Barton & Loguidice, D.P.C. (B&L) is pleased to offer you a Proposal for the Design of a traffic signal at the
intersection of Myrtle Boulevard at Murray Avenue. We look forward to continuing our work with you
to improve the infrastructure in the Myrtle Boulevard and North Chatsworth Avenue corridor.
Attached to this letter is our proposed scope of services, technical assumptions, anticipated project
schedule, and cost proposal to conduct the requested traffic signal design services. The scope of work
outlines a project approach that corresponds to the included cost proposal. B&L proposed to complete
the project on a time plus expense basis for a maximum fee of Thirty -Five Thousand Dollars ($35,000).
Should you have any questions related to the enclosed materials, please contact me.
Sincerely,
Thomas C. Baird, P.E.
Senior Associate
PJC/TC B
10Airline Drive, Suite 200, Albany, NY12205 • Once: 518-218-1801 • Fox. -518-218-1805 • BartonandLoguidice.com
The experience to
listen
The power to
solve'
Page 11 of 273
Mr. Robert P. Wasp
Town of Mamaroneck
February 7, 2022
Page 2
Scope of Services
B&L will provide the following scope of services to complete the traffic signal design at the intersection
of Myrtle Boulevard at Murray Avenue:
1. General and Administration
a. Upon receipt of notice to proceed, B&L will attend an informational gathering/kick-off
meeting with the Town to confirm the scope of work, schedule, and the existing issues
with the traffic signals.
2. Data Collection
a. B&L has visited the site on multiple occasions as part of the Myrtle Boulevard and North
Chatsworth Avenue Intersection Improvement project and the New Jefferson Street at
North Chatsworth Avenue Pedestrian Improvements project. It is assumed no further
effort under this phase is necessary at this intersection by B&L.
b. Topographic survey and base mapping for the Myrtle Boulevard at Murray Avenue
intersection will be completed by our proposed sub -consultant, CIVILTEC Engineering &
Surveying. B&L will review the survey and provide comments (if necessary).
c. Tax map right-of-way boundaries at Myrtle Boulevard and North Chatsworth Avenue
Intersection will be provided. Detailed survey for property boundaries will not be
required.
d. B&L's survey subconsultant will contact Dig Safe New York for design tickets and
coordinate with town and utility owner personnel for marking and/or utility record
mapping.
e. Perform topographic survey of the intersection site including approximately 100 ft.
along each intersection approach as measured from the center of the intersection.
f. Set vertical and horizontal control on the Myrtle Boulevard at Murray Avenue
intersection site.
g. Prepare existing conditions basemapping of the Myrtle Boulevard at Murray Avenue
intersection.
3. Preliminary Design:
a. The Draft submittal (assumed 75% stage) will include:
i. Title Sheet
ii. General Notes
iii. Maintenance and Protection of Traffic
iv. General Plans
v. Preliminary Construction Cost Estimate
Page 12 of 273
Mr. Robert P. Wasp
Town of Mamaroneck
February 7, 2022
Page 3
b. The Draft plans will be submitted to the Town for review.
c. B&L will meet with the Town to review the Draft submittal, prior to developing the Final
construction documents. Comments received will be incorporated, as appropriate, into
the final design package.
4. Final Design:
a. The Final submittal (100% complete) will include:
i. Title sheet
ii. General notes, index, legends, and abbreviations
iii. Table of estimated quantities
iv. Maintenance and Protection of Traffic plans and details
v. General Plans including locations of signal poles, heads, pullboxes, conduits,
detectors, controllers, and striping modifications (with and without pedestrian
accommodations)
vi. Miscellaneous Details and Tables including timing plan, table of operations, and
wiring diagram
vii. Contract bid documents
viii. Final construction cost estimate
5. Bid and Award
a. Addressing potential bidder questions
b. Issuing addendum(s)
c. Reviewing bids
d. Providing award recommendation to the Town.
6. Construction
a. Construction administration
b. Submittal review/approval
c. Periodic on-site observation
d. Development of record plans.
Technical Assumptions
B&L has made the following technical assumptions associated with our fee proposal to complete the
scope of services:
1. Assume one (1) virtual kick-off meeting with the Town. No site visits are required.
2. It is assumed that traffic data collection will not be required.
Page 13 of 273
Mr. Robert P. Wasp
Town of Mamaroneck
February 7, 2022
Page 4
3. Two (2) plan submittals (draft and final) are included.
4. Design will be in English units on 11"x17" plans.
5. Proposed improvements can be completed within existing right-of-way. Public Right -of -Way will
be included in the base mapping and property boundary survey is not included. Right-of-way
acquisition or easement maps are not included at this time.
6. No utility agreements or conflicts are anticipated based on aerial imagery and previous site visits
to the site confirming no aerial utility wires exist within the project limits. The design of utility
relocations is not included, however, location by survey and UFPO is included.
7. Design will be in compliance with the New York State Standard Sheets and Specifications,
Manual on Uniform Traffic Control Devices (MUTCD), and the New York State Supplement to the
MUTCD, unless otherwise indicated.
8. Coordination with state/federal agencies or regulatory authority is not included.
9. It is assumed that no environmental permitting is required. The project is assumed to be a SEAR
Type II Action and no coordination with other interested and involved agencies are required.
B&L will assist the Town with resolution development if requested as part of the Type II Action.
10. Bid documents will be provided in PDF format, distributed by B&L upon request from potential
bidders. B&L will provide Plan Holder List updates to the Town.
11. Assume bid documents will include one (1) base bid and no alternate bid items.
12. Assume one (1) addendum for one (1) 2 -week bidding period.
13. Assume the Town will hold the Letting (bid opening) at Town Hall. Assume B&twill attend the
bid opening virtually and/or have the Town distribute results electronically for B&L's review and
recommendation.
14. Assume a total construction duration of four (4) months. Actual construction duration is
anticipated to be one (1) month on site, although it is noted that currently there is an
approximate 12 to 14 week lead time for delivery of traffic signal poles and controller
equipment.
15. Construction administration includes one (1) pre -construction meeting with the contractor and
Town personnel to be held at Town Hall. Discussions will consist of the contractor's adherence
to the schedule, submittal and material review/approval, one (1) contractor's payment
recommendation, and interpretation and clarification of design plans and specifications.
Page 14 of 273
Mr. Robert P. Wasp
Town of Mamaroneck
February 7, 2022
Page 5
16. Construction observation includes five (5) periodic part-time observation site visits of the quality
of work and general conformance with the contract documents. Site visits will be coordinated
with the Contractor's work schedule on and occur on days where milestone operations are
completed (i.e. signal pole foundation layout, foundation concrete placement, pole setting,
controller installation, final walk through).
17. It is assumed that specialized foundations to avoid underground conflicts are not anticipated. If
required, the Town and B&L will collectively determine the course of action which may require
additional out of scope work.
18. Record plans will be completed in PDF and hard copy format. Assume one (1) full size and one
(1) half size set of record plans.
19. Dig Safe New York will be contacted by B&L's survey subconsultant prior to commencing their
ground survey. There is no costs assumed for underground markings as part of this project.
20. Digital copies of design can be provided in AutoCAD or MicroStation format, if requested.
21. Utility inverts will be not be collected.
22. Assume B&L standard boiler plate contract documents will be utilized for the bid documents.
23. Assume the Town will place the advertisement for bids.
Anticipated Project Schedule
Design Contract Authorization
March 2022
Survey
March 2022
Draft Submittal
April 2022
Town Review Draft Submittal
April/May 2022
Final Submittal
June 2022
Bidding
June 2022
Construction Start
August 2022
Construction Complete
November 2022
Fee Estimate by Phase and Billing Rate Schedule
For the general scope of services, technical assumptions, and anticipated project schedule presented
above, B&L proposes to complete the project on a time plus expense basis for a maximum fee of Thirty -
Five Thousand Dollars ($35,000). An itemized effort hour estimate and billing rate schedule is included
in support of the fee not -to -exceed, including estimated reimbursable expenses.
Page 15 of 273
Exhibit B - Billing Rates Schedule
Myrtle Boulevard at Murray Avenue Traffic Signal Replacement
Page 16 of 273
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Exhibit C - Insurance
Myrtle Boulevard at Murray Avenue Traffic Signal Replacement
The kinds and amounts of insurance required of the ENGINEER are as follows:
a) A policy or policies providing protection for employees of the ENGINEER in the event of job-
related injuries, generally referred to as "Worker's Compensation Insurance".
b) Automobile Liability policies with a combined single limit of not less than $1,000,000 for each
person, or each accident because of bodily injury, sickness, or disease including death at any
time resulting therefrom, sustained by any person, and for damages because of injury or
destruction of property, including the loss of use thereof, caused by accident and arising out of
the ownership, maintenance, or use of owned, non -owned or hired automobiles.
c) Commercial General Liability Insurance shall be furnished with the limits of not less than:
General Aggregate $2,000,000 Each Occurrence $1,000,000
Products - Comp/Op Agg. $2,000,000 Damage to Rented Premises $100,000
Personal/Adv. Injury $1,000,000 Medical Expense $5,000
d) Excess Liability Insurance Umbrella Form, bodily injury and property damage combined:
Each Occurrence Aggregate
$1,000,000 $1,000,000
e) Professional Liability Insurance, including errors and omissions, shall be maintained with
minimum limits of not less than One Million Dollars ($1,000,000).
Page 18 of 273
• Town of Mamaroneck
` Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810
FAX: (914) 381-7809
MRobson@TownofMamaroneckNY.org
To: Supervisor and Town Board
From: Meredith S. Robson, Town Administrator
Re: Senior Center Parking Lot Improvements
Date: March 10, 2022
Attached please find a memo from Robert Wasp regarding the Community
Development Block Grant ("CDBG") agreement for the Senior Center
Parking Lot Improvements. We are respectfully requesting the following
action by the Board:
Resolved that the Town Board hereby approves the agreement with
Westchester County for the Community Development Block Grant for the
Senior Center Parking Lot Improvements and hereby authorizes the Town
Administrator to execute the agreement and any related documents necessary
to carry out its implementation.
Page 19 of 273
Town of Mamaroneck TEL: 914/381-7835
Engineering Department, Town Center FAX: 914/381-8473
740 West Boston Post Road, Mamaroneck, NY 10543-3353
Robert P. Wasp, P. E., C.D.T. rwasp@townofmamaroneckNY.org
Town Engineer
INTERDEPARTMENT MEMORANDUM
DATE: March 9, 2022
TO: Meredith S. Robson, Town Administrator
CC: Tracy Yogman, Town Comptroller
FROM: Robert Wasp, P.E., Town Engineer
SUBJECT: Intermunicipal Agreement— Westchester County CDBG
Senior Center Parking Lot Improvements
Capital Project CP -2021-48
GENERAL:
Bid documents prepared by the Westchester County Department of Planning for the Town
Senior Center Improvements project have been posted for advertisement on the Empire State
Purchasing Group ("Bidnet") platform. Project bid proposals are due to be received by the Town
on Friday, March 25th
As part of the Town's Community Block Development Grant (CDBG) obligations, the Town is
required to enter into intermunicipal agreement with the County of Westchester. The attached
agreement implements the requirements of the Housing and Community Development Act of
1974, as amended 42 USD §5301; in additional to other requirements of the CDBG program.
The Town intends to fully comply with all requirements throughout the life and following
conclusion of the project in order to maintain eligibility to receive HUD funding. Similar
agreement will need to be executed by the Town for the CDBG funded New Harmon Drive
Sidewalks project in the coming weeks.
Please feel free to contact me with any questions.
Page 20 of 273
NJ,v�corm
George Latimer
County Executive
Department or Planning
Norma %. Drtmunond
Commissioner
October 13, 2021
Han. Nancy Seligson, Supervisor
Town of Mamaroneck
740 West Boston Post Road
Mamaroneck, NY 10543
CONTRACT NUMBER:
CONTRACT TITLE:
AMOUNT:
TERM:
Dear Supervisor Seligson:
C-67-2 l -U22
Senior Center Parking Lot Renovations Project on Boston
Post Road in the Town of Mamaroneck
$100,000.00
10/15121-10114122
Attached to this e-mail, please find a copy of the contract for your Westchester County Department of
Planning project. In order to execute this agreement, please follow these steps:
l . Print out the agreement;
2. Please date Page I with the date the contract is signed.
3. PIease sign your name and print your name and title on the line below the signature on page 17;
4. The Acknowledgment must be signed and notarized;
5. The Certificate of Authority must be completed and signed by someone other than the person
signing the contract, and notarized;
6. Schedule C must be filled out and signed. If already filed, please indicate on the form;
7. Schedule F must be filled out and signed;
8. Schedule G must be filled out and signed;
432 N ichaelian Office Building
lab Martine Avenue
White Plains, New Fork 111601 Telephone: ()1 1) 99.5. 1100 Falx: (914) 995.9(YJ3
CYCLDREE
Wehsite: %vesk:hestergov.cont
Page 21 of 273
Hon. Nancy Seligson, Supervisor
October 13, 2021
Page 2
9. Schedule H must be filled out and signed;
10. Return an original signed agreement;
11. Please provide an e-mail address in order to send an executed copy of your contract
once the contract has been signed by the Commissioner of Planning and the Law
Department, an electronic copy will be returned to the designated e-mail address.
Thank you for your cooperation. Please call me if you have any questions. My number is 995-2406.
A/�, / 1
Carla Prioleau
Contracts Manager
CPlje
Enclosures
Page 22 of 273
and
Contract Number: C -67-21-U22
THIS INTERMUNICIPAL AGREEMENT made this day of
2020, by and between:
THE COUNTY OF WESTCHESTER, a municipal corporation organized and
existing under the laws of the State of New York, having its offices in the
Michaelian Office Building, 148 Martine Avenue, White Plains, New York, 10601
(the "County")
THE TOWN OF MAMARONECE, a municipal corporation organized and
existing under the laws of the State of New York, having its offices at 740 West
Boston Post Road, Mamaroneck, New York 10543 (the "Municipality").
WITNESSETH:
WHEREAS, the County, in cooperation and agreement with the Municipality, has applied for
and has been awarded a grant from the United States Department of Housing and Urban Development
("HUD") under Title 1 of the Housing and Community Development Act of 1974, as amended 42 USC
§ 5301 et seq. (the "Act"), with the eligibility of the County for such grant based, in part, on its status
as an "Urban County" as defined under 24 CFR Part 570.307 of the Community Development Block
Grant ("CDBG") Regulations as may be amended from time to time.
WHEREAS, the County achieved its "Urban County" status as a result of entering into
cooperation agreements (the "Urban County Cooperation Agreement(s)") with that number of other
municipalities in Westchester County whose combined population exceeds 200,000 in number; and
WHEREAS, said Urban County Cooperation Agreement(s) are required because the County,
under applicable law, is not authorized to exercise the full complement of powers necessary or
appropriate to carry out all the requirements or achieve all the goals of the Act and CDBG Regulations.
Page 23 of 273
WHEREAS, pursuant to the Urban County Cooperation Agreement(s) each municipality has
agreed, among other things, to exercise its powers to carry out projects/programs under the Act and
CDBG Regulations (24 CFR Part 570); and
WHEREAS, the Municipality is one of such cooperating municipalities, and as such has
executed an Urban County Cooperation Agreement with the County under the Act and CDBG
Regulations and a copy of such agreement is on file with the County; and
WHEREAS, it is acknowledged and agreed that the municipality is obligated pursuant to the
Urban County Cooperation Agreement to comply with the provisions of Title VI of the Civil Rights
Act of 1964, the Fair Housing Act of 1968 and the Americans with Disabilities Act of 1990 and to do
what is necessary, as determined by the County, to comply with each of the above referenced Acts, the
rules and regulations thereunder, and the undertakings and assurances in the application form insofar
as they relate to the activities and programs conducted by the municipality pursuant to this grant,
including to affirmatively further fair housing within its own jurisdiction and not impede the County's
action to comply with its fair housing certifications; and
WHEREAS, the Municipality has submitted a grant application to the County for performing a
project or conducting a program, using CDBG funds and the County has concurred with the validity of
the project or program through a grant application process; and
WHEREAS, in connection with the aforementioned grant, the County has received and/or will
receive grant funds and desires to provide such funds to the Municipality to provide the project or
program as more fully set forth in Schedule "A"; and
WHEREAS, the Municipality acknowledges that the County's receipt of the aforementioned
grant funding is conditioned, inter alia, on compliance with the provisions of the Act, including the
requirement that it affirmatively further fair housing ("AFFH") as set forth in 42 U.S.C. §5304(b)(2);
and
Page 24 of 273
WHEREAS, the Municipality acknowledges that the County signed a stipulation and order of
settlement and dismissal in connection with United States of America ex rel. Anti -Discrimination
Center of Metro New York, Inc., v. Westchester County, New York, No. 06 Civ. 2860 (DLC) (the
"Settlement Agreement") and that paragraph 25(d) thereof requires that agreements for the use of
public funds and resources, including but not limited to, agreements for Community Development
Block Grant ("CDBG") funds contain certain minimum commitments by eligible municipalities; and
WHEREAS, the County has submitted a plan entitled the "Westchester County Fair and
Affordable Housing Implementation Plan," dated August 9, 2010 (the "IP"), outlining the County's
proposed plan to develop fair and affordable housing as required by the Settlement Agreement, which Plan
may be amended from time to time;
WHEREAS, the Municipality desires to receive such grant funds and to provide such projects
and programs upon the terms and conditions contained herein; and
NOW, THEREFORE, in consideration of the terms and conditions herein contained, the
County and the Municipality agree as follows:
FIRST: (a) The Municipality shall perform a project or conduct a program, as follows; for a
Senior Center Parking Lot Renovations Project on Boston Post Road in the Town of Mamaroneck in
accordance with the terms as contained in and as more particularly described in the Scope of Services,
which is attached hereto and made a part hereof as Schedule "A" (hereinafter referred to as the
"Work"). The Work includes, without limitation, services provided directly by the Municipality and by
any approved contractor, subcontractor or consultant (together the "Contractor(s)").
The Municipality agrees, and shall cause any Contractor(s) to agree, that the Work shall be
carried out in accordance with all Federal, State, and local laws, including, but not limited to, the Act
and its implementing regulations, (24 CFR 570) and any applicable rules issued thereunder and agrees
to comply with all applicable CDBG Regulations set forth in 24 CFR Part 570, including without
limitation those set forth in 24 CFR 135 (the "Part 135 Regulations").
Page 25 of 273
(b) Pursuant to the Part 135 Regulations, where applicable the Municipality agrees, and shall
cause all Contractor(s) to agree, to comply with the "Section 3 Clause," as maybe amended from time
to time, and as set forth in Section 1 of Schedule "D," which is attached hereto and forms a part hereof.
The Municipality further agrees to include said Section 3 Clause in any section 3 covered subcontract.
SECOND: The term of this Agreement shall commence on October 15, 2021, and shall
terminate on October 14, 2022, unless terminated sooner in accordance with the terms herein. Any
extension of the term must be requested by the Municipality in writing and signed off and approved by
the County Commissioner of Planning or her duly authorized designee (the "Commissioner"), subject
to the receipt of all applicable approvals, including without limitation, the County Board of Acquisition
and Contract.
The Municipality shall report to the Commissioner on its progress at least once a month, or
more frequently as the Commissioner may request, and shall immediately inform the Commissioner in
writing of any cause for delay in the performance of its obligations under this Agreement.
The Municipality shall be responsible for submitting certain forms and reports as required by
the Act and the County. For all projects and programs, a County payment voucher and invoice
detailing the work completed shall be submitted, as directed herein, on an agreed upon incremental
basis. Where applicable, the Municipality shall submit a sub -recipient report, in the format directed by
the County. For construction projects, the Municipality shall submit monthly work progress reports
including:
1. Certified Invoice — AIA G702 Form.
2. Progress Schedule as agreed upon by the Municipality and the Contractor(s).
3. Section 3 and Davis Bacon compliance certification forms as described in Section D.
4. Weekly interview reports and payroll records, as described in Schedule E.
The Municipality shall complete those specific Work items identified in Schedule "A" by the
interim deadlines set forth therein, if any, unless an interim deadline is extended by the Commissioner
in writing.
Page 26 of 273
THIRD: For the services provided by the Municipality pursuant to Paragraph "FIRST'
hereof, the Municipality shall be paid in an amount not to exceed ONE HUNDRED THOUSAND
DOLLARS ($100,000), pursuant to the approved budget set forth in Schedule "A". Except as
otherwise expressly stated in this Agreement, no payment shall be made by the County to the
Municipality for out-of-pocket expenses or disbursements made in connection with the services
rendered or the work to be performed hereunder.
Any and all requests for payment to be made, including any request for partial payment, shall
be submitted by the Municipality on properly executed payment vouchers of the County and paid only
after approval by the Commissioner. All payment vouchers must be accompanied by a numbered
invoice and must contain the dates that the invoiced work commenced and terminated. All invoices
submitted during each calendar year shall utilize consecutive numbering and be non -repeating. In no
event shall final payment be made to the Municipality prior to completion of all Work and the approval
of same by the Commissioner.
The Municipality shall, at no additional charge, furnish all labor, services, materials, tools,
equipment and other appliances necessary to complete the Work, unless specific additional charges are
expressly permitted under this Agreement. It is recognized and understood that even if specific
additional charges are expressly permitted under this Agreement, in no event shall total payment to the
Municipality exceed the not -to -exceed amount set forth above.
FOURTH: Prior to the making of any payments hereunder, the County or HUD may audit
such books and records of the Municipality as are reasonably pertinent to this Agreement to
substantiate the basis for payment. The Municipality will, and will require any approved Contractor(s)
to make their books and records available to the County or HUD for audit and inspection. The County
will not withhold payment pursuant to this paragraph for more than thirty (30) days after payment
would otherwise be due pursuant to the provisions of this Agreement, unless the County or HUD shall
find cause to withhold payment in the course of such review or the Municipality and/or any approved
Contractor(s) fails to cooperate with such audit.
Page 27 of 273
It is recognized and understood by the Municipality that as part of the County's right to audit
the Municipality and/or any approved Contractor(s) to substantiate the basis for payment, the County
and/or HUD has the right to audit the performance of the terms of this Agreement by the Municipality
and/or an approved Contractor(s). Towards this end, the County and/or HUD may request
documentation from the Municipality and/or any approved Contractor(s) to verify performance of the
terms of this Agreement, which the Municipality shall provide or cause to be provided. The County
and/or HUD may also make site visits to the location(s) where the work is being performed to both
review the Municipality's and/or Contractor's records and observe the performance of the Work.
In addition, the County and/or HUD shall have the right to audit the books and records of the
Municipality and/or any Contractor(s) in connection herewith, and the Municipality shall, and shall
require its Contractor(s) to make its books and records available to the County and/or HUD for audit
and inspection at any time during the one year period following termination of this Agreement.
All of the provisions of this Section FOURTH will survive for a period of six (6) years
following the later of termination of this Agreement or completion of the Work.
FIFTH: The parties hereto acknowledge and agree that, in accordance with paragraph 25(d)
of the Settlement Agreement, the grant of funds authorized hereunder is specifically conditioned upon
the Municipality's commitment to affirmatively further fair housing ("AFFH") within its borders.
Municipality hereby agrees, on a going forward basis, to:
1. Ban local residency requirements and preferences and other selection preferences that do
not AFFH for all housing developments approved after the date of this agreement unless
such requirements or preferences receive prior approval in accordance with paragraph
25(d) of the Settlement Agreement for the Section Fifth Duration (defined below);
2. Offer the County a "Right of First Refusal" to retain and/or purchase any and all land
acquired in rem to be used for housing that AFFH; and
Page 28 of 273
3. Use reasonable efforts to AFFH through the Municipality's land use regulations and other
affirmative measures to assist development of affordable housing, such as promotion of
inclusionary zoning.
The County's audit rights, as referenced in FOURTH, above, shall extend to all documents,
reports, and records which relate to the Municipality's commitment to AFFH as described herein.
All of the provisions of this Section FIFTH will survive until the expiration of the HUD grant
which funds the project or program described herein (the "Section Fifth Duration").
SIXTH: (a) The parties acknowledge and agree that the obligations of the County
hereunder are subject to the County's receipt of all appropriate grant funds as detailed in Schedule "A"
which is attached hereto and made a part hereof including without limitation, grant funds from New
York State, HUD, etc. If for any reason whatsoever, the full amount of grant funds anticipated to be
received pursuant to the CDBG or applicable program, or any portion thereof, are not received by the
County for any reason whatsoever or are reduced, denied or fail to be approved in full for payments
due the Municipality, the County shall have the right to either terminate this Agreement or to
renegotiate the amounts and rates as set forth herein. If the County subsequently offers to pay a
reduced amount to the Municipality, then the Municipality shall have the right to terminate this
Agreement upon reasonable prior written notice.
(b) The parties further acknowledge and agree that the obligations of the County hereunder
with respect to funds, if any, not received pursuant to a grant (the "Non Grant Funds") are subject to
further financial analysis of the impact of any New York State Budget (the "State Budget") proposed
and adopted during the term of this Agreement. The County shall retain the right, upon the occurrence
of any release by the Governor of a proposed State Budget and/or the adoption of a State Budget or
any amendments thereto, and for a reasonable period of time after such release(s) or adoption(s), to
conduct an analysis of the impacts of any such State Budget on County finances. After such analysis,
the County shall retain the right to either terminate this Agreement or to renegotiate the amounts and
rates approved herein. If the County subsequently offers to pay a reduced amount to the Municipality,
Page 29 of 273
then the Municipality shall have the right to terminate this Agreement upon reasonable prior written
notice.
(c) The parties further acknowledge and agree that the obligations of the County under this
Agreement with respect to any Non Grant Funds are subject to annual appropriations by its Board of
Legislators pursuant to the Laws of Westchester County. Therefore, this Agreement shall be deemed
executory only to the extent of such monies being appropriated and available. The County shall have
no liability under this Agreement beyond funds appropriated and available for payment pursuant to this
Agreement. The parties understand and intend that the obligation of the County hereunder shall
constitute a current expense of the County and shall not in any way be construed to be a debt of the
County in contravention of any applicable constitutional or statutory limitations or requirements
concerning the creation of indebtedness by the County, nor shall anything contained in this Agreement
constitute a pledge of the general tax revenues, funds or moneys of the County. The County shall pay
amounts due under this Agreement exclusively from legally available funds appropriated for this
purpose. The County shall retain the right, upon the occurrence of the adoption of any County budget
by its Board of Legislators during the term of this Agreement or any amendments thereto, and for a
reasonable period of time after such adoption(s), to conduct an analysis of the impacts of any such
County budget on County finances. After such analysis, the County shall retain the right to either
terminate this Agreement or to renegotiate the amounts and rates set forth herein. If the County
subsequently offers to pay a reduced amount to the Municipality, then the Municipality shall have the
right to terminate this Agreement upon reasonable prior written notice.
SEVENTH: (a) The County, upon ninety (90) days notice to the Municipality, may terminate
this Agreement in whole or in part when the County deems it to be in its best interest. In such event,
the Municipality shall be compensated and the County shall be liable only for payment for services
already rendered under this Agreement prior to the effective date of termination at the rates specified in
Schedule "A". Upon receipt of notice that the County is terminating this Agreement in its best
interests, the Municipality shall stop work immediately and incur no further costs in furtherance of this
Agreement without the express approval of the Commissioner, and the Municipality shall direct any
approved Contractor(s) to do the same.
Page 30 of 273
In the event of a dispute as to the value of the Work rendered by the Municipality prior to the
date of termination, it is understood and agreed that the Commissioner shall determine the value of
such Work rendered by the Municipality. The Municipality shall accept such reasonable and good
faith determination as final.
(b) Except as may be set forth in this Agreement; in the event the County determines that there
has been a material breach by the Municipality of any of the terms of the Agreement and such breach
remains uncured for forty-eight (48) hours after service on the Municipality of written notice thereof,
the County, in addition to any other right or remedy it might have, may terminate this Agreement and
the County shall have the right, power and authority to complete the Work provided for in this
Agreement, or contract for its completion, and any additional expense or cost of such completion shall
be charged to and paid by the Municipality. Without limiting the foregoing, upon written notice to the
Municipality, repeated breaches by the Municipality of duties or obligations under this Agreement
shall be deemed a material breach of this Agreement, justifying termination for cause hereunder
without requirement for further opportunity to cure.
EIGHTH: The Municipality agrees to procure and maintain insurance naming the County as
additional insured, as provided and described in Schedule "B", entitled "Standard Insurance
Provisions", which is attached hereto and made a part hereof. In addition to, and not in limitation of
the insurance provisions contained in Schedule B", the Municipality agrees:
(a) that except for the amount, if any, of damage contributed to, caused by, or resulting from
the sole negligence of the County, the Municipality shall indemnify and hold harmless the County, its
officers, elected officials, employees and agents from and against any and all liability, damage, claims,
demands, costs, judgments, fees, attorneys' fees or loss arising directly or indirectly out of the
performance or failure to perform hereunder by the Municipality or third parties under the direction or
control of the Municipality; and
(b) to provide defense for and defend, at its sole expense, any and all claims, demands or
causes of action directly or indirectly arising out of this Agreement and to bear all other costs and
expenses related thereto.
Page 31 of 273
(c) In the event the Municipality does not provide the above defense and indemnification to the
County, and such refusal or denial to provide the above defense and indemnification is found to be in
breach of this provision, then the Municipality shall reimburse the County's reasonable attorney's fees
incurred in connection with the defense of any action, and in connection with enforcing this provision
of the Agreement.
NINTH: The Municipality represents and warrants that it has not employed or retained any
person, other than a bona fide full-time salaried employee working solely for the Municipality to solicit
or secure this Agreement, and that it has not paid or agreed to pay any person (other than payments of
fixed salary to a bona fide full-time salaried employee working solely for the Municipality) any fee,
commission, percentage, gift or other consideration, contingent upon, or resulting from, the award or
making of this Agreement. For the breach or violation of this provision, without limiting any other
rights or remedies to which the County may be entitled, or any civil or criminal penalty to which any
violator may be liable, the County shall have the right, in its discretion, to terminate this Agreement
without liability, and to deduct from the contract price, or otherwise to recover, the full amount of such
fee, commission, percentage, gift or consideration.
TENTH: (a) The Municipality agrees that neither it nor any Contractor(s), employees or any
other person acting on its behalf, shall discriminate against or intimidate any employee or other
individual on the basis of race, creed, religion, color, gender, age, national origin, ethnicity, alienage or
citizenship status, disability, marital status, sexual orientation, familial status, genetic predisposition or
carrier status during the term of or in connection with this Agreement, as those terms may be defined
in Chapter 700 of the Laws of Westchester County. The Municipality acknowledges and understands
that the County maintains a zero tolerance policy prohibiting all forms of harassment or discrimination
against its employees by co-workers, supervisors, vendors, contractors, or others.
(b) The Municipality hereby acknowledges and agrees:
A. That in the hiring of employees for the performance of work under this contract
or subcontract hereunder, no Municipality, Contractor(s), nor any person acting on behalf of such
Page 32 of 273
Municipality, Contractor(s), shall by reason of race, creed, color, religion, gender, age, ethnicity,
disability, sex, alienage or citizen status, national origin, marital status, sexual orientation, familial
status, genetic predisposition or carrier status discriminate against any citizen of the State of New York
who is qualified and available to perform the work to which the employment relates;
B. That neither the Municipality, nor any Contractor(s), nor any person on their
behalf shall, in any manner, discriminate against or intimidate any employee hired for the performance
of work under this Agreement on account of race, creed, color, religion, gender, age, ethnicity,
disability, sex, alienage or citizen status, national origin, marital status, sexual orientation, familial
status, genetic predisposition or carrier status;
C. That there may be deducted from the amount payable to the Municipality by the
County, under this contract, a penalty of fifty (50) dollars for each person for each calendar day during
which such person was discriminated against or intimidated in violation of the provisions of the
contract;
D. That the Agreement may be cancelled or terminated by the County, and all
moneys due or to become due hereunder may be forfeited, for a second or any subsequent violation of
the terms or conditions of this section of the Agreement; and
E. The aforesaid provisions of this section covering every contract for or on behalf
of the County, for the manufacture, sale or distribution of materials, equipment or supplies shall be
limited to operations performed within the territorial limits of the State of New York.
ELEVENTH: Notwithstanding the foregoing, the Municipality shall, and shall ensure that all
third parties under its direction and control, (i) comply, at it's own expense, with the provisions of all
applicable local, state and federal laws, rules and regulations, including, but not limited to the Federal
and State Labor laws, the State Worker's Compensation Law, the State Unemployment Insurance Law,
State Environmental Quality Review Act, the Federal Social Security Law, the Community
Development Act, Section 3 of the Housing and Urban Development Act of 1968, the Civil Rights Act
of 1964, the Fair Housing Act of 1968, the Americans with Disabilities Act, Executive Order 11246,
Page 33 of 273
the Clean Air Act, the Water Pollution Control Act, and all HUD regulations and directives; and (ii)
design and construct, at no expense to the County, all new and gut rehab residential buildings up to
three stories to meet the standard for Energy Star Qualified New Homes (<[85 for South]) on the
HERS Rating Scale, including that all procedures used for this rating shall comply with National Home
Energy Rating System guidelines.
TWELVETH: The Municipality acknowledges that to the extent the County provides any
deliverables hereunder, including without limitation, written reports, studies, construction and detail
drawings, blueprints, computer printouts, graphs, charts, plans, and specifications, all rights, title and
interest (including ownership of copyright) in the foregoing shall be retained by the County. The
Municipality shall not use such deliverables other than to perform its obligations as stated in this
Agreement and shall not distribute the deliverables to third parties without the County's express
written consent except as may be necessary in connection herewith.
Moreover, all records or recorded data of any kind (together the "Records") compiled by the
Municipality and/or any Contractor(s) in completing the Work described in this Agreement shall
become and remain the property of the County. The term "Records" shall be deemed to include, but
not be limited to, written reports, studies, construction and detail drawings, blueprints, computer
printouts, graphs, charts, plans, specifications. The Municipality may retain copies of such Records for
its own use and shall not disclose any such information without the express written consent of the
Commissioner. The County shall have the right to reproduce and publish such Records, if it so desires,
at no additional cost to the County.
Notwithstanding the foregoing, all deliverables, if any, created under this Agreement by the
Municipality, County and/or any Contractor(s) are to be considered "works made for hire." If any of
the deliverables do not qualify as "works made for hire," the Municipality hereby assigns to the
County all rights, title and interest (including ownership of copyright) in such deliverables and such
assignment allows the County to obtain in its name copyrights, registrations and similar protections
which may be available. The Municipality agrees to assist the County, if required, in perfecting these
rights. The Municipality shall provide the County with at least one original of each deliverable.
Page 34 of 273
The Municipality agrees to defend, indemnify and hold harmless the County for all damages,
liabilities, losses and expenses arising out of any claim that a deliverable infringes upon an intellectual
property right of a third party. If such a claim is made, or appears likely to be made, the Municipality
agrees to enable the County's continued use of the deliverable, or to modify or replace it. If the County
determines that none of these alternatives is reasonably available, the deliverable may be returned.
Notwithstanding the foregoing the parties hereto acknowledge that they are both subject to
the New York State Freedom of Information Law, as set forth in Public Officers Law, Article 6,
which mandates public access to government records. The parties hereby acknowledge and agree
that they shall have the right to disclose such information as is required by law and that any such
disclosure will be limited to the extent that the applicable party considers proper under the law;
however, such party will assert any exemptions or exclusions if applicable, if confidential
information is sought pursuant to such law or regulation. If either party is directed or ordered to
provide or disclose any information or otherwise required to do so by law, such party shall promptly
notify the other that the information is being provided or disclosed.
THIRTEENTH: The Municipality shall not delegate any duties or assign any of its rights
under this Agreement without the prior express written consent of the County. The Municipality shall
not subcontract any part of the Work without the written consent of the County, subject to any
necessary legal approvals. Any purported delegation of duties, assignment of rights or subcontracting
of Work under this Agreement without the prior express written consent of the County is void. The
Municipality shall ensure that all such County -approved subcontracts provide that Contractor(s) are
subject to all terms and conditions set forth in this Agreement. It is recognized and understood by the
Municipality that for the purposes of this Agreement, all Work performed by a County -approved
Contractor(s) shall be deemed Work performed by the Municipality. The Municipality shall ensure that
all subcontracts for the Work shall expressly provide that Contractor(s) are subject to all terms and
conditions set forth in this Agreement. notwithstanding the foregoing, the Municipality shall remain
liable to the County for the performance of all obligations under this Agreement.
FOURTEENTH: The Municipality acknowledges and agrees that the Municipality and its
officers, employees, agents, Contractor(s) and/or consultants are independent contractors and not
Page 35 of 273
employees of the County or any department, agency or unit thereof. In accordance with their status as
independent contractors, the Municipality covenants and agrees that neither the Municipality nor any
of its officers, employees, agents, Contractor(s) and/or consultants will hold themselves out as, or
claim to be, officers or employees of the County or any department, agency or unit thereof.
FIFTEENTH: Failure of the County to insist, in any one or more instances, upon strict
performance of any term or condition herein contained shall not be deemed a waiver or relinquishment
of such term or condition, but the same shall remain in full force and effect. Acceptance by the County
of any Work or the payment of any invoice or fee due hereunder with knowledge of a breach of any
term or condition hereof, shall not be deemed a waiver of any such breach and no waiver by the
County of any provision hereof shall be implied.
SIXTEENTH: All notices of any nature referred to in this Agreement shall be in writing and
either sent by registered or certified mail postage pre -paid, or delivered by hand or overnight courier,
or sent by facsimile (with acknowledgment received and a copy of the notice sent by registered or
certified mail, postage pre -paid), as set forth below or to such other addresses as the respective parties
hereto may designate in writing. Notice shall be effective on the date of receipt. Notices shall be sent
to the following:
To the County:
Commissioner
Department of Planning
Michaelian Office Building
148 Martine Avenue
White Plains, New York 10601
with a copy to:
County Attorney
Michaelian Office Building
148 Martine Avenue
White Plains, New York 10601
Page 36 of 273
To the Municipality:
Town of Mamaroneck
740 West Boston Post Road
Mamaroneck, NY 10543
Att. Nancy Seligson, Town Supervisor
SEVENTEENTH: This Agreement and its attachments constitute the entire Agreement
between the parties with respect to the subject matter hereof and shall supersede all previous
negotiations, commitments, agreements and writings. It shall not be released, discharged, changed or
modified except by an instrument in writing signed by a duly authorized representative of each of the
parties.
In the event of any conflict between the terms of this Agreement and the terms of any schedule
or attachment hereto, it is understood that the terms of this Agreement shall be controlling.
EIGHTEENTH: Nothing herein is intended or shall be construed to confer upon or give to
any third party or its successors and assigns any rights, remedies or basis for reliance upon, under or by
reason of this Agreement, except in the event that specific third party rights are expressly granted
herein.
NINETEENTH: The Municipality recognizes that this Agreement does not grant the
Municipality the exclusive right to perform the Work for the County and that the County may enter
into similar agreements with other recipients on an "as needed" basis and the County may contact and
direct any Contractor(s) and delegate any and/or all portions of the Work herein to either the
Municipality and/or Contractor(s) at its sole discretion. However, all billing and payments shall be
administered through the Municipality and it shall be Municipality's sole responsibility to tender
payments to any Contractor(s).
TWENTIETH: This Agreement may be executed simultaneously in several counterparts,
each of which shall be an original and all of which shall constitute but one and the same instrument.
This Agreement shall be construed and enforced in accordance with the laws of the State of New York.
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In addition, the parties hereby agree that for any cause of action arising out of this Agreement shall be
brought in the County of Westchester.
If any term or provision of this Agreement is held by a court of competent jurisdiction to be
invalid or void or unenforceable, the remainder of the terms and provisions of this Agreement shall in
no way be affected, impaired, or invalidated, and to the extent permitted by applicable law, any such
term, or provision shall be restricted in applicability or reformed to the minimum extent required for
such to be enforceable. This provision shall be interpreted and enforced to give effect to the original
written intent of the parties prior to the determination of such invalidity or unenforceability.
TWENTY- FIRST: The Municipality shall use all reasonable means to avoid any conflict of
interest with the County and shall immediately notify the County in the event of a conflict of interest.
The Municipality shall also use all reasonable means to avoid any appearance of impropriety.
TWENTY—SECOND: All payments made by the County to the Municipality will be made by
electronic funds transfer ("EFT") pursuant to the County's Vendor Direct program. Any Municipality
or Contractor(s) doing business with Westchester County, who are not already enrolled in the Vendor
Direct Program, will be required to fill out and submit an EFT Authorization Form in order to receive
payment. The EFT Authorization Form and related information are annexed hereto as Schedule
"C". The completed Authorization Form must be returned by the Municipality to the Commissioner
prior to execution of the contract. In rare cases, a hardship waiver may be granted. For a Hardship
Waiver Request Form, please contact the Westchester County Finance Department.
TWENTY-THIRD: The Municipality agrees to comply with, and where applicable complete,
all attached the schedules to this Agreement, including without limitation the following which are
attached hereto and made a part hereof: "Other Federal Requirements" (Schedule "D"); the "Federal
Labor Standards Provisions" (Schedule "E"); "Certification Regarding Lobbying" (Schedule "F"); the
"Certification Regarding Drug Free Workplace Requirements" (Schedule "G"); and "Certification
Regarding Debarment and Suspension" (Schedule "H").
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TWENTY-FOURTH: The recitals preceding the body of this Agreement are hereby
incorporated by reference into the body of this Agreement.
TWENTY-FIFTH: This Agreement shall not be enforceable until it is signed by the parties
and approved by the Office of the County Attorney.
IN WITNESS WHEREOF, The County of Westchester and the Municipality have caused
this Agreement to be executed.
THE COUNTY OF WESTCHESTER
IM
Name: Norma V. Drummond
Title: Commissioner of Planning
THE TOWN OF MAMARONECK
0
Name: Nancy Seligson
Title: Supervisor
Approved by the Board of Acquisition and Contract of the County of Westchester on the 30th
day of September, 2021
Approved as to form
and manner of execution
County Attorney
The County of Westchester
Page 39 of 273
MUNICIPALITY'S ACKNOWLEDGMENT
STATE OF NEW YORK
Fx-V
COUNTY OF WESTCHESTER)
On the day of
in the year 2021 before me, the undersigned, a Notary
Public in and for said State, personally appeared , personally known to me or proved
to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within
instrument and acknowledged to me that he/she executed the same in his/her capacity, and that by his/her
signature on the instrument, the individual, or the person upon behalf of which the individual acted,
executed the instrument; and, acknowledged if operating under any trade name, that the certificate required
by the New York State General Business Law Section 130 has been filed as required therein.
Signature and Office of individual
taking acknowledgment
Page 40 of 273
CERTIFICATE OF AUTHORITY
I, ,
(Officer other than officer signing contract)
certify that I am the of
(Title)
the
(the "Municipality")
a municipal corporation duly organized and in good standing under laws of the State of New York
named in the foregoing agreement; that
(Person executing agreement)
who signed said agreement on behalf of the Municipality was, at the time of execution
(Title of such person)
of the Municipality and that said agreement was duly signed for and on behalf of said Municipality
by authority of its Board of , thereunto duly authorized and that
such authority is in full force and effect at the date hereof
STATE OF NEW YORK
ss.:
COUNTY OF WESTCHESTER)
(Signature)
On this day of , 2021, before me personally came
, whose signature appears above, to me known,
and known to me to be the of
(Title)
, the Municipality described in and which
executed the above certificate, who being by me duly sworn did depose and say that he/she,
signed his/her name hereto by order of the Board of of said Municipality.
Notary Public
Page 41 of 273
C -67-21-U22
SCHEDULE "A"
SCOPE OF SERVICES BETWEEN THE COUNTY OF WESTCHESTER AND THE TOWN
OF MAMARONECK FOR A SENIOR CENTER PARKING LOT RENOVATIONS PROJECT
ON BOSTON POST ROAD IN THE TOWN.
A. PURPOSE
The Town of Mamaroneck will use the Community Development Block Grant funds to
renovate the parking lot at the Senior Center in order to make it ADA accessible.
B. SCOPE OF SERVICES/BUDGET FOR PROJECT
Item Cost
Site Preparation & Restoration $100,000
Total $100,000
The Contractor is responsible for all costs above the CDBG contribution of $100,000.
C. TIME OF PERFORMANCE
The contract between the County of Westchester and the Town of Mamaroneck will
begin on October 15, 2021, and end on October 14, 2022.
D. PAYMENT
The County of Westchester will reimburse the Municipality for expenses incurred in
connection with the Project in an amount not to exceed $100,000.
The Catalog of Federal Domestic Assistance (CFDA) Number for the Community
Development Block Grant (CDBG) Program is 14.218.
Any and all requests for payment to be made, including any partial payment made in
proportion to the work completed, shall be submitted on properly executed payment
vouchers of the County and paid only after approval by the Commissioner of Planning of
the County of Westchester or her duly authorized designee (the "Commissioner"). All
payment vouchers must be accompanied by a numbered invoice and must contain the
invoice number where indicated. All invoices submitted during each calendar year shall
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utilize sequential numbering and be non -repeating. The Municipality, as a subrecipient
must submit a "CDBG Subrecipient Report" with each voucher. The CDBG
Subrecipient Report must include accomplishment data as per the scope of services.
It is understood that the Municipality will comply with the federal regulations for equal
employment opportunity, labor, and Section 3 as specified in the Community
Development Act. Failure to comply will result in the withholding of payment by the
Westchester County Department of Planning.
It is also understood that the Department of Planning staff will visit the site during
construction and will inspect the project for substantial completion.
It is also understood that the Municipality will comply with all requirements and
provisions under the Americans with Disabilities Act as it may be amended from time to
time, with regard to the work under this contract.
The Municipality fully understands and acknowledges its responsibility to comply with
the Americans with Disabilities Act ("ADA"), the rules and regulations thereunder, and
that nothing contained herein shall be construed to absolve the Municipality from these
obligations.
It is further understood that all ADA work must be performed pursuant to the United
States Department of Housing and Urban Development Rule 24, CFR Part 9.
The Municipality further acknowledges and agrees that if, in order to comply with the
ADA, it should become necessary to perform certain work not covered in the terms of
this Agreement, or if it should become necessary to modify or redo work already
performed pursuant to the terms of this Agreement, then such work will be the sole
responsibility of the Municipality to perform and the County will not be obligated, in any
way, to further compensate the Municipality.
As of July 1, 1996, all recipients of grants in amounts of $300,000.00 annually or more of
direct federal financial assistance, including awards received indirectly from the state and
which may contain a mix of federal and state funds, must provide the County of
Westchester with an annual audit performed at the recipient's expense.
As a subrecipient, the Municipality, at its sole cost and expense, shall submit each year
hereunder to the Commissioner no later than ninety days following the conclusion of
each fiscal year of the subrecipient an audited statement of its operations in accordance
with the terms of the contract. Submission of the audited statement shall not limit the
County's right to inspect and audit the subrecipient records and books of account. Such
statement shall comply with respective federal or state grant compliance requirements
and governmental auditing standards applicable to the program and shall be prepared by a
public accountant meeting the independence standards included in generally accepted
government auditing standards. The subrecipient further agrees to furnish all reports and
materials necessary to permit the County to fulfill its reporting requirements to state and
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federal authorities. The subrecipient shall include in its Agreement with an independent
auditor selected to perform the audit required hereunder a provision providing the
County, state and federal authorities with access to the auditor's work papers. Unless the
County, state or federal authorities shall advise the subrecipient in writing to the contrary,
the subrecipient and its independent auditor shall retain all financial records and work
papers for a period of three years after the expiration or termination of this Agreement.
All publicity and press releases regarding the project will include details regarding the
funds provided by the Westchester County Community Development Block Grant
Program.
The County of Westchester requires that bid specifications for this project include the
clause:
Pursuant to Section 308.01 of the Laws of Westchester County, the policy of the County
is to encourage the meaningful and significant participation on County contracts for
business enterprises owned by persons of color and women - Minority Business
Enterprise (MBE) and Women Business Enterprise (WBE).
A business owned and controlled by women or persons of color is defined as a business
enterprise including a sole proprietorship, partnership or corporation that is:
a. At least 51 % owned by one or more persons of color or women;
b. An enterprise in which such ownership by persons of color or women is real,
substantial and continuing;
C. An enterprise authorized to do business in this state which is independently
owned and operated.
In addition, any business enterprise certified as an MBE or WBE pursuant to Article 15-a
of the New York State Executive Law and the implementing regulations, 9 NYCRR
subtitle N part 540 et seq., or as a small disadvantaged business concern pursuant to the
Small Business Act, 15 U.S.C. 631 et seq., automatically qualifies.
The Municipality must provide statistics to the Department of Planning on the
participation of MBE/WBE. The records must indicate the type and amount of each
prime contract, and indicate whether the business is owned by someone who is African-
American, Hispanic, Asian -American, American Indian or Alaskan Native.
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SCHEDULE`B"
STANDARD INSURANCE PROVISIONS
(Municipality)
1. Prior to commencing work, and throughout the term of the Agreement, the
Municipality shall obtain at its own cost and expense the required insurance as delineated
below from insurance companies licensed in the State of New York, carrying a Best's
financial rating of A or better. Municipality shall provide evidence of such insurance to the
County of Westchester ("County"), either by providing a copy of policies and/or certificates
as may be required and approved by the Director of Risk Management of the County
("Director"). The policies or certificates thereof shall provide that ten (10) days prior to
cancellation or material change in the policy, notices of same shall be given to the Director
either by overnight mail or personal delivery for all of the following stated insurance policies.
All notices shall name the Municipality and identify the Agreement.
If at any time any of the policies required herein shall be or become
unsatisfactory to the Director, as to form or substance, or if a company issuing any such
policy shall be or become unsatisfactory to the Director, the Municipality shall upon notice to
that effect from the County, promptly obtain a new policy, and submit the policy or the
certificate as requested by the Director to the Office of Risk Management of the County for
approval by the Director. Upon failure of the Municipality to furnish, deliver and maintain
such insurance, the Agreement, at the election of the County, may be declared suspended,
discontinued or terminated.
Failure of the Municipality to take out, maintain, or the taking out or
maintenance of any required insurance, shall not relieve the Municipality from any liability
under the Agreement, nor shall the insurance requirements be construed to conflict with or
otherwise limit the contractual obligations of the Municipality concerning indemnification.
All property losses shall be made payable to the "County of Westchester" and
adjusted with the appropriate County personnel.
In the event that claims, for which the County may be liable, in excess of the
insured amounts provided herein are filed by reason of Municipality's negligent acts or
omissions under the Agreement or by virtue of the provisions of the labor law or other statute or
any other reason, the amount of excess of such claims or any portion thereof, may be withheld
from payment due or to become due the Municipality until such time as the Municipality shall
furnish such additional security covering such claims in form satisfactory to the Director.
In the event of any loss, if the Municipality maintains broader coverage and/or
higher limits than the minimums identified herein, the County shall be entitled to the broader
coverage and/or higher limits maintained by the Municipality. Any available insurance
proceeds in excess of the specified minimum limits of insurance and coverage shall be
available to the County.
Page 45 of 273
2 The Municipality shall provide proof of the following coverage (if additional
coverage is required for a specific agreement, those requirements will be described in the
Agreement):
a) Workers' Compensation and Employer's Liability. Certificate form C-105.2 or State Fund
Insurance Company form U-26.3 is required for proof of compliance with the New York
State Workers' Compensation Law. State Workers' Compensation Board form DB -120.1
is required for proof of compliance with the New York State Disability Benefits Law.
Location of operation shall be "All locations in Westchester County, New York."
Where an applicant claims to not be required to carry either a Workers' Compensation
Policy or Disability Benefits Policy, or both, the employer must complete NYS form CE -
200, available to download at: http://www.wcb.ny_gov.
If the employer is self-insured for Workers' Compensation, he/she should present a
certificate from the New York State Worker's Compensation Board evidencing that fact
(Either SI -12, Certificate of Workers' Compensation Self -Insurance, or GSI -105.2,
Certificate of Participation in Workers' Compensation Group Self -Insurance).
b) Commercial General Liability Insurance with a combined single limit of $1,000,000
(c.s.1) per occurrence and a $2,000,000 aggregate limit naming the "County of
Westchester" as an additional insured on a primary and non-contributory basis. This
insurance shall include the following coverages:
i.Premises - Operations.
ii.Broad Form Contractual.
iii.Independent Contractor and Sub -Contractor.
iv.Products and Completed Operations.
c) Commercial Umbrella/Excess Insurance: $2,000,000 each Occurrence and Aggregate
naming the "County of Westchester" as additional insured, written on a "follow the
form" basis.
NOTE: Additional insured status shall be provided by standard or other endorsement that
extends coverage to the County of Westchester for both on-going and completed
operations.
d) Automobile Liability Insurance with a minimum limit of liability per occurrence of
$1,000,000 for bodily injury and a minimum limit of $100,000 per occurrence for
property damage or a combined single limit of $1,000,000 unless otherwise indicated
in the contract specifications. This insurance shall include for bodily injury and
property damage the following coverages and name the "County of Westchester" as
additional insured:
(i) Owned automobiles.
(ii) Hired automobiles.
(iii) Non -owned automobiles.
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3. All policies of the Municipality shall be endorsed to contain the following
clauses:
(a) Insurers shall have no right to recovery or subrogation against the County
(including its employees and other agents and agencies), it being the intention of the parties
that the insurance policies so effected shall protect both parties and be primary coverage for
any and all losses covered by the above-described insurance.
(b) The clause "other insurance provisions" in a policy in which the County is
named as an insured, shall not apply to the County.
(c) The insurance companies issuing the policy or policies shall have no
recourse against the County (including its agents and agencies as aforesaid) for payment of
any premiums or for assessments under any form of policy.
(d) Any and all deductibles in the above described insurance policies shall be
assumed by and be for the account of, and at the sole risk of, the Municipality.
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SCHEDULE "C"
Westchester County Vendor Direct Program Frequently Asked Questions
1. WHAT ARE THE BENEFITS OF THE ELECTRONIC FUNDS TRANSFER (EFT)
ASSOCIATED WITH THE VENDOR DIRECT PROGRAM?
There are several advantages to having your payments automatically deposited into your designated
bank account via EFT:
Payments are secure — Paper checks can be lost in the mail or stolen, but money deposited directly
into your bank account is more secure.
You save time — Money deposited into your bank account is automatic. You save the time of
preparing and delivering the deposit to the bank. Additionally, the funds are immediately available to
you.
2. ARE MY PAYMENTS GOING TO BE PROCESSED ON THE SAME SCHEDULE AS
THEY WERE BEFORE VENDOR DIRECT?
Yes.
3. HOW QUICKLY WILL A PAYMENT BE DEPOSITED INTO MY ACCOUNT?
Payments are deposited two business days after the voucher/invoice is processed. Saturdays,
Sundays, and legal holidays are not considered business days.
4. HOW WILL I KNOW WHEN THE PAYMENT IS IN MY BANK ACCOUNT AND
WHAT IT IS FOR?
Under the Vendor Direct program you will receive an e-mail notification two days prior to the day
the payment will be credited to your designated account. The e-mail notification will come in the
form of a remittance advice with the same information that currently appears on your check stub, and
will contain the date that the funds will be credited to your account.
5. WHAT IF THERE IS A DISCREPANCY IN THE AMOUNT RECEIVED?
Please contact your Westchester County representative as you would have in the past if there were a
discrepancy on a check received.
6. WHAT IF I DO NOT RECEIVE THE MONEY IN MY DESIGNATED BANK ACCOUNT
ON THE DATE INDICATED IN THE E-MAIL?
In the unlikely event that this occurs, please contact the Westchester County Accounts Payable
Department at 914-995-4708.
7. WHAT MUST I DO IF I CHANGE MY BANK OR MY ACCOUNT NUMBER?
Whenever you change any information or close your account a new Vendor Direct Payment
Authorization Form must be submitted. Please contact the Westchester County Accounts Payable
Department at 914-995-4708 and we will e-mail you a new form.
8. WHEN COMPLETING THE PAYMENT AUTHORIZATION FORM, WHY MUST I
HAVE IT SIGNED BY A BANK OFFICIAL IF I DON'T INCLUDE A VOIDED CHECK?
This is to ensure the authenticity of the account being set up to receive your payments.
Page 48 of 273
Westchester
govcom
Westchester County - Department .f Finance - Treasury Division
Authorization is:
(check one)
❑ New
❑ Change
Electronic Funds Transfer (EFT)
Vendor Direct Payment Authorization Form
INSTRUCTIONS: Please complete both sections of this Authorization Form and attach a voided check. See the reverse
side for more information and instructions.
Mail to: Westchester County, Department of Finance, Treasury Division, 148 Martine Avenue, White Plains, NY 10601
Attention: Vendor Direct
Section.• • •
1. Vendor Name:
2.Taxpayer ID Number or Social Security Number:
3. Vendor Primary Address
4.Contact Person Name:
Contact Person Telephone Number:
5. Vendor E -Mail Addresses for Remittance Notification:
6. Vendor Certification: 1 have read and understand the Vendor Direct Payment Program and hereby authorize payments to be received
by electronic funds transfer into the bank that I designate in Section 11. 1 further understand that in the event that an erroneous electronic
payment is sent, Westchester County reserves the right to reverse the electronic payment. In the event that a reversal cannot be
implemented, Westchester County will utilize any other lawful means to retrieve payments to which the payee was not entitled.
Authorized Signature Print Name/Title Date
Section• • •
7. Bank Name:
8. Bank Address:
9. Routing Transit Number:
10.Account Type:
(check one
❑ Checking ❑Savings
11. Bank Account Number:
12. Bank Account Title:
13. Bank Contact Person Name:
Telephone Number:
14. FINANCIAL INSTITUTION CERTIFICATION (required ONLY if directing funds into a Savings Account OR if a voided check is not
attached to this form): I certify that the account number and type of account is maintained in the name of the vendor named above. As a
representative of the named financial Institution, I certify that this financial Institution is ACH capable and agrees to receive and deposit
payments to the account shown.
Authorized Signature Print Name / Title Date
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Schedule "D"
Other Federal Requirements
1. (il Compliance with Title 1 of the Housing and Community Development Act of
1974, as amended 42 USC � 5301 et seq.
The County has applied for and has been awarded a grant from the United States
Department of Housing and Urban Development ("HUD") under Title 1 of the Housing and
Community Development Act of 1974, as amended 42 USC § 5301 et seq. (the "Act"). The
Municipality acknowledges that the County's receipt of the aforementioned grant funding,
including the CDBG Funds, is conditioned, inter alia, on compliance with the provisions of the
Act, including the requirement that it affirmatively further fair housing ("AFFH") as set forth in
42 U.S.C. §5304(b)(2) and its implementing regulations, 24 CFR Part 570 and any applicable
rules issued thereunder (the collectively the "CDBG Regulations"), including without limitation
those set forth in 24 CFR 135 (the "Part 135 Regulations"), the procurement standards set forth
in 24 CFR 85 ("Part 85") and such guidance as may be issued by HUD from time to time.
The Municipality, as sub -recipient of the CDBG Funds, represents that the
improvements are eligible improvements under the Act and CDBG Regulations.
The Municipality expressly agrees, and will cause any contractors or subcontractors, to
agree, to comply with 24 CFR Part 85. The Municipality will cause procurement of the work to
be carried out in accordance with 24 CFR 85.36.
Pursuant to 24 CFR Part 85.35, the Municipality shall not contract with, or permit any
subcontract to be made, with a debarred party.
The below items are included in accordance with Section 24 CFR 570.503.
The Municipality must comply with all applicable requirements of 24 CFR Part 85.40,
85.41 and 85.42, with respect to reports, records, and retention, and will furnish, such reports as
deemed necessary by the Commissioner and as required by HUD. The Municipality and the
Developer will prepare, or will cause to be prepared, a final report describing the work
performed, together with such supporting information and documentation in such form and at
such times as the County may reasonably require.
The Municipality must comply with applicable uniform administrative requirements, as
described in 24 CFR 570.502.
The provisions of this Schedule "D" shall, in accordance with 24 CFR 570.503(a),
survive Closing and shall remain in effect until the later of termination of the agreement or such
some as the Municipality no long has control over the CDBG funds, including without limitation
program income, if applicable.
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To the extent any specific requirement of the CDBG Regulations is not set forth herein it is
deemed incorporated herein by reference.
1 (ii). "Section 3" Compliance in the Provision of Training, Employment and Business
Opportunities:
The work to be performed hereunder is on a project assisted under a program providing
direct Federal financial assistance from the HUD and is subject to the requirements of Section 3
of the Housing and Urban Development Act of 1968, as amended, 12 U.S.C. 170lu (Section 3).
Section 3 requires that to the greatest extent feasible opportunities for training and employment
be given lower income residents of the project area and contracts for work in connection with the
project be awarded to business concerns which are located in, or owned in substantial part, by
persons residing in the area of the project.
All parties hereto will comply with the provisions of said Section 3 and the regulations
issued pursuant thereto by the Secretary of Housing and Urban Development set forth in 24 CFR
135, and all applicable rules and orders of the Department issued thereunder prior to the
execution of this contract. All parties hereto certify and agree that they are under no contractual
or other disability which would prevent them from complying with these requirements.
The requirements of Section 3 apply to recipients of Housing and Community
Development Assistance that invest in $200,000 or more into projects/programs; involving
housing construction, rehabilitation or other public construction. All contractors ( subcontractors)
receiving covered funds in excess of $100,000 to complete projects involving housing
construction, rehabilitation, or other public construction are required to comply with all
requirements of set forth in Section 3
The Municipality acknowledges that it is their sole responsibility to determine whether it or its
sub -contractors are in compliance with all terms and conditions of Section 3 of the Housing and
Urban Development Act of 1968, as amended, 12 U.S.C. 170lu (Section 3).
The recipients of these funds shall adhere to the following, and, pursuant to § 135.38, all section
3 covered contracts and subcontracts shall include the following clause (referred to as the
"Section 3 Clause"):
A. The work to be performed under this contract is subject to the requirements of
section 3 of the Housing and Urban Development Act of 1968, as amended, 12 U.S.C. 170lu
(section 3). The purpose of section 3 is to ensure that employment and other economic
opportunities generated by HUD assistance or HUD -assisted projects covered by section 3, shall,
to the greatest extent feasible, be directed to low- and very low-income persons, particularly
persons who are recipients of HUD assistance for housing.
B. The parties to this contract agree to comply with HUD's regulations in 24 CFR
part 135, which implement section 3. As evidenced by their execution of this contract, the parties
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to this contract certify that they are under no contractual or other impediment that would prevent
them from complying with the part 135 regulations.
C. The contractor agrees to send to each labor organization or representative of
workers with which the contractor has a collective bargaining agreement or other understanding,
if any, a notice advising the labor organization or workers' representative of the contractor's
commitments under this section 3 clause, and will post copies of the notice in conspicuous places
at the work site where both employees and applicants for training and employment positions can
see the notice. The notice shall describe the section 3 preference, shall set forth minimum
number and job titles subject to hire, availability of apprenticeship and training positions, the
qualifications for each; and the name and location of the person(s) taking applications for each of
the positions; and the anticipated date the work shall begin.
D. The contractor agrees to include this section 3 clause in every subcontract subject
to compliance with regulations in 24 CFR part 135, and agrees to take appropriate action, as
provided in an applicable provision of the subcontract or in this section 3 clause, upon a finding
that the subcontractor is in violation of the regulations in 24 CFR part 135. The contractor will
not subcontract with any subcontractor where the contractor has notice or knowledge that the
subcontractor has been found in violation of the regulations in 24 CFR part 135.
E. The contractor will certify that any vacant employment positions, including
training positions, that are filled (1) after the contractor is selected but before the contract is
executed, and (2) with persons other than those to whom the regulations of 24 CFR part 135
require employment opportunities to be directed, were not filled to circumvent the contractor's
obligations under 24 CFR part 135.
F. Noncompliance with HUD's regulations in 24 CFR part 135 may result in
sanctions, termination of this contract for default, and debarment or suspension from future HUD
assisted contracts.
G. With respect to work performed in connection with section 3 covered Indian
housing assistance, section 7(b) of the Indian Self -Determination and Education Assistance Act
(25 U.S.C. 450e) also applies to the work to be performed under this contract. Section 7(b)
requires that to the greatest extent feasible (i) preference and opportunities for training and
employment shall be given to Indians, and (ii) preference in the award of contracts and
subcontracts shall be given to Indian organizations and Indian -owned Economic Enterprises.
Parties to this contract that are subject to the provisions of section 3 and section 7(b) agree to
comply with section 3 to the maximum extent feasible, but not in derogation of compliance with
section 7(b).
The recipient shall provide such copies of 24 CFR Part 135 as may be necessary for the
information of parties to contracts required to contain the Section 3 clause.
2. Flood Disaster Protection:
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This Agreement is subject to the requirements of the Flood Disaster Protection Act of
1973 (P.L. 93-234). No portion of the assistance provided under this Agreement is approved for
acquisition or construction purposes as defined under Section 3(a) of said Act, for use in an area
identified by the Secretary as having special flood hazards which is located in a community not
then in compliance with the requirements for participation in the national flood insurance
program pursuant to Section 201(d) of said Act; and the use of any assistance provided under this
Agreement for such acquisition or construction in such identified areas in communities then
participating in the national flood insurance program shall be subject to the mandatory purchase
of flood insurance requirements of Section 102(a) of said Act.
Any contract or agreement for the sale, lease, or other transfer of land acquired, cleared
or improved with assistance provided under this Agreement shall contain, if such land is located
in an area identified by the Secretary of HUD as having special flood hazards and in which three
sale of flood insurance has been made available under the National Flood Insurance Act of 1968,
as amended, 24 U.S.C. 4001 et seq., provisions obligating the transferee and its successors or
assigns to obtain and maintain, during the ownership of such land, such flood insurance as
required with respect to financial assistance for acquisition or construction purposes under
Section 102(a) of the Flood Disaster Protection Act of 1973. Such provisions shall be required
notwithstanding the fact that the construction on such land is not itself funded with assistance
provided under this Agreement.
3. Equal Employment Opportunity:
(a) Minority and Woman Business Outreach Programs: The Municipality
agrees to be bound by and comply with any policies and procedures established by any
controlling jurisdiction, including but not limited to the State of New York or the County,
regarding any outreach programs for woman and minority owned business required by Section
281 of the National Affordable Housing Act, as amended.
(b) Activities and contracts not subject to Executive Order 11246, as amended. In
carrying out the program, the Contractor shall not discriminate against any employee or applicant
for employment because of race, color, religion, sex or national origin. The Contractor shall take
affirmative action to insure that applicants for employment are employed, and that employees are
treated during employment; without regard to their race, color, religion, sex or national origin.
Such action shall include, but not be limited to, the following: employment, upgrading,
demotion, or transfer; recruitment or recruitment advertising; layoff or termination; rates of pay
or other forms of compensation; and selection for training, including apprenticeship. The
Contractor shall post in conspicuous places, available to employees and applicants for
employment, notices to be provided by the County setting forth the provisions of this
nondiscrimination clause. The Contractor shall state that all qualified applicants will receive
consideration for employment without regard to race, color, religion, sex, or national origin. The
Contractor shall incorporate the foregoing requirements of this paragraph (a) in all of its
contracts for program work, except contracts governed by paragraph (b) of this section, and will
require all of its contractors for such work to incorporate such requirements in all subcontracts
for program work.
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(c) Contracts subject to Executive Order 11246 as amended. Such contracts shall be
subject to HUD Equal Employment Opportunity regulations at 24 CFR Part 130, applicable to
HUD assisted construction contracts.
The Contractor shall cause or require to be inserted in full in any nonexempt contract and
subcontract for construction work, for modification thereof, as defined in said regulations, which
is paid for in whole or in part with the assistance provided under this Agreement, the following
equal opportunity clause:
During the performance of this contract, the Contractor agrees as follows:
(1) The Contractor will not discriminate against any employee or applicant for
employment because of race, color, religion, sex or national origin. The Contractor will take
affirmative action to ensure that applicants are employed, and that employees are treated during
employment, without regard to their race, color, religion, sex, or national origin. Such action
shall include, but not be limited to the following: Employment, upgrading, demotion, or transfer,
recruitment, or recruitment advertising; layoff or termination; rates of pay or other forms of
compensation; and selection for training, including apprenticeship.
The contractor agrees to post in conspicuous places, available to employees and
applicants for employment, notices to be provided by the County setting forth the provisions of
this nondiscrimination clause.
(2) The Contractor will, in all solicitations or advertisements for employees placed by
or on behalf of the Contractor, state that all qualified applicants will receive consideration for
employment without regard to race, color, religion, sex or national origin.
(3) The Contractor will send to each labor union or representative of workers with
which he has a collective bargaining agreement or other contract of understanding, a notice to be
provided by the County advising the said labor union or workers' representatives of the
contractor's commitment under this section and shall post copies of the notice in conspicuous
places available to employees and applicants for employment.
(4) The Contractor will comply with all provisions of Executive Order 11246 of
September 24, 1963, and of the rules, regulations, and relevant orders of the Secretary of Labor.
(5) The Contractor will furnish all information and reports required by Executive
Order 11246 of September 24, 1965, and by the rules, regulations, and orders of the Secretary of
Labor, or pursuant thereto, and will permit access to his books, records, and accounts by HUD
and the Secretary of Labor for purposes of investigation to ascertain compliance with such rules,
regulations, and orders.
(6) In the event of the Contractor's noncompliance with the nondiscrimination
clauses of this contract or with any of such rules, regulations, or orders, this contract may be
canceled, terminated or suspended in whole or in part and the Contractor may be declared
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ineligible for further Government contracts or federally assisted construction contract procedures
authorized in Executive Order 11246 of September 24, 1965, or by rule, regulation, or order of
the Secretary of Labor, or as otherwise provided by law.
(7) The Contractor will include the portion of the sentence immediately preceding
paragraph (1) and the provisions of paragraphs (1) through (7) in every subcontract or purchase
order unless exempted by rules, regulations, or orders of the Secretary of Labor issued pursuant
to Section 204 of Executive Order 11246 of September 25, 1965, so that such provisions will be
binding upon each sub -contractor or vendor. The Contractor will take such action with respect to
any subcontract or purchase order as HUD or the County may direct as a means of enforcing
such provisions, including sanctions for noncompliance: Provided, however, that in the event a
contractor becomes involved in, or is threatened with, litigation with a subcontract or vendor as a
result of such direction by HUD or the County, the Contractor may request the United States to
enter into such litigation to protect the interest of the United States.
The Contractor further agrees that it will be bound by the above equal opportunity clause
with respect to its own employment practices when it participates in federally assisted
construction work: Provided, that if the Contractor so participating is a state or local
government, the above equal opportunity clause is not applicable to any agency, instrumentality
or subdivision of such government which does not participate in work on or under the contract.
The Contractor agrees that it will assist and cooperate actively with HUD and the
Secretary of Labor in obtaining the compliance of contractors and sub -contractors with the equal
opportunity clause and the rules, regulations, and relevant order of the Secretary of Labor; that it
will furnish HUD and the Secretary of Labor such information as they might require for the
supervision of such compliance; and that it will otherwise assist HUD in the discharge of its
primary responsibility for securing compliance.
The Contractor further agrees that it will refrain from entering into any contract or
contract modification subject to Executive Order 11246 of September 24, 1965, with a contractor
debarred from, or who has not demonstrated eligibility for, Government contracts and federally
assisted construction contracts pursuant to the executive order and will carry out such sanctions
and penalties for violation of the equal opportunity clause as may be imposed upon contractors
and sub -contractors by HUD or the Secretary of Labor pursuant to Part II, Subpart D of the
executive order. In addition, the Contractor agrees that if it fails or refuses to comply with these
undertakings, HUD or the County may take any or all of the following actions: Cancel,
terminate or suspend in whole or in part the grant or loan guarantee or this contract; refrain from
extending any further assistance to the Contractor under the program with respect to which the
failure or refusal occurred until satisfactory assurance of future compliance has been received
from such Contractor; and refer the case to the Department of Justice for appropriate legal
proceedings.
4. Lead -Based Paint Hazards
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The construction or rehabilitation of residential structures with assistance provided under
this Agreement is subject to the HUD Lead -Based Paint Regulations, 24 CFR Part 35, as
modified by Section 570.608 of Subpart K. Any grants or loans made by the Contractor for the
rehabilitation of residential structures with assistance provided under this Agreement shall be
made subject to the provisions for the elimination of lead-based paint hazards under Sub -Part B
of said regulations, and the Contractor shall be responsible for the inspections and certifications
required under Section 35.14(f) thereof.
5. Compliance with Air and Water Acts:
This Agreement is subject to the requirements of the Clean Air Act, as amended, 42 USC
1857 et seq., the Federal Water Pollution Control Act, as amended, 33 USC 1251 et. seq. and the
regulations of the Environmental Protection Agency with respect thereto, at 40 CFR Part 15, as
amended from time to time.
In compliance with said regulations, the Contractor shall cause or require to be inserted in
full in all contracts and subcontracts with respect to any nonexempt transaction thereunder
funded with assistance provided under this Agreement, the following requirements:
(1) A stipulation by the Contractor or Sub -contractor that any facility to be utilized in
the performance of any nonexempt contract or subcontract is not listed on the List of Violating
Facilities issued by the Environmental Protection Agency (EPA) pursuant to 40 CFR 15.20.
(2) Agreement by the contractor to comply with all the requirements of Section 114
of the Clean Air Act, as amended, (42 USC 1857-c-8) and Section 308 of the Federal Water
Pollution Control Act, as amended (33 USC 1318) relating to inspection, monitoring, entry,
reports, and information, as well as all other requirements specified in said Section 114 and
Section 308, and all regulations and guidelines issued thereunder.
(3) A stipulation that as a condition for the award of the contract prompt notice will
be given of any notification received from the Director, Office of Federal Activities, EPA,
indicating that a facility utilized or to be utilized for the contract is under consideration to be
listed on the EPA List of Violating Facilities.
(4) Agreement by the contractor that he will include or cause to be included the
criteria and requirements in Paragraph (1) through (4) of this section in every nonexempt
subcontract and requiring that the contractor will take such action as HUD and/or the County
may direct as a means of enforcing such provisions.
In no event shall any amount of the assistance provided under this Agreement be utilized
with respect to a facility which has given rise to a conviction under Section 113(c)(1) of the
Clean Air Act or Section 309 (c) of the Federal Water Pollution Control Act.
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6. Federal Labor Standards Provisions:
Except with respect to the rehabilitation of residential property designed for residential
use for less than eight families, the Contractor and all Contractors engaged under contracts in
excess of $2,000.00 for the construction prosecution, completion or repair of any building or
work financed in whole or in part with assistance provided under this Agreement, shall comply
with HUD requirements pertaining to such contracts and the applicable requirements of the
regulations of the Department of Labor under 29 CFR Parts 3, 5 and 5a, governing the payment
of wages and the ratio of apprentices and trainees to journeymen: Provided, that if wage rates
higher than those required under such regulations are imposed by state or local law, nothing
hereunder is intended to relieve the Contractor of its obligation, if any, to require payment of the
higher rates. The Contractor shall cause or require to be inserted in full, in all such contracts
subject to such regulations, provisions meeting the requirements of 29 CFR 5.5 and, for such
contracts in excess of $10,000, 29 CFR 5a.3.
No award of the contracts covered under this section of the Agreement shall be made to
any contractor who is at the time ineligible under the provisions of any applicable regulations of
the Department of Labor to receive an award of such contract.
7. Nondiscrimination Under Title VI of the Civil Rights Act of 1964
This Agreement is subject to the requirements of Title VI of the Civil Rights Act of 1964
(P.L. 88-352) and HUD regulations with respect thereto, including the regulations under 24 CFR
Part I. In the sale, lease or other transfer of land acquired, cleared or improved with assistance
provided under this Agreement, the Contractor shall cause or require a covenant running with the
land to be inserted in the deed or lease for such transfer, prohibiting discrimination upon the
basis of race, color, religion, sex, or national origin, in the sale, lease or rental, or in the use or
occupancy of such land or any improvements erected or to be erected thereon, and providing that
the Contractor, the United States, and the County are beneficiaries of and entitled to enforce such
covenant. The Contractor in undertaking its obligation in carrying out the program assisted
hereunder, agrees to take such measures as are necessary to enforce such covenant and will not
itself so discriminate.
8. Obligations of Contractor with respect to Certain Third Party Relationships:
The Contractor shall remain fully obligated under the provisions of the Agreement
notwithstanding its designation of a third party or parties for the undertaking of all or any part of
the program with respect to which assistance is being provided under this Agreement to the
Municipality. The Contractor shall comply with all lawful requirements of the County necessary
to insure that the program with respect to which assistance is being provided under this
Agreement to the Contractor is carried out in accordance with the County's Assurances and
Certifications to HUD, including those with respect to the assumption of environmental
responsibilities of the Applicant under Section 104(h) of the Housing and Community
Development Act of 1974.
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9. Interest of Certain Federal Officials:
No member of or Delegate to the Congress of the United States, and no Resident
Commissioner, shall be admitted to any share or part of this Agreement or to any benefit to arise
from the same.
10. Interest of Members, Officers, or Employees of Contractor,
Members, of Local Governing Board, or Other Public Officials:
No Member, officer, or employee of the Contractor, or its designees or agents, no
member of the governing body of the locality in which the program is situated, and no other
public official of such locality or localities who exercises any functions or responsibilities with
respect to the program during his tenure or for one year thereafter, shall have any interest, direct
or indirect, in any contract or subcontract, or the proceeds thereof, for work to be performed in
connection with the program assisted under the Agreement. The Contractor shall incorporate, or
cause to be incorporated, in all such contracts or subcontracts a provision prohibiting such
interest pursuant to the purposes of this section.
11. Prohibition Against Payments of Bonus or Commission:
The assistance provided under this Agreement shall not be used in the payment of any
bonus or commission for the purpose of obtaining HUD approval of the application for such
assistance, or HUD approval of applications for additional assistance, or any other approval or
concurrence of HUD required under this Agreement, Title I of the Housing and Community
Development Act of 1974, or HUD regulations with respect thereto; provided, however, that
reasonable fees or bona fide technical Contractor, managerial or other such services, other than
actual solicitation, are not hereby prohibited if otherwise eligible as a program cost.
12. Debarment: The Municipality further agrees to comply with the requirements set forth
in 24 CFR part 85 that assistance under this part shall not be used directly or indirectly to
employ, award contracts to, or otherwise engage the services of, or fund any contractor or sub
recipient during any period of debarment, suspension, or placement in ineligibility status under
the provisions of 24 CFR part 24.
13. Conflicts of Interest: The Municipality further agrees with the conflict of interest
provisions in 24 CFR 85.36 and 84.42, respectively, shall apply and that the Municipality shall
fully comply with same. In all cases not governed by 24 CFR 85.36 and 84.42, the provisions of
this section, Part 570.611 (a)(2) shall apply. Such cases include the acquisition and disposition
of real property and the provision of assistance by the recipient or by its sub recipients to
individuals, businesses or other private entities under eligible CDBG activities that authorize
such assistance (e.g. rehabilitation, preservation, and other improvements of private properties or
facilities pursuant to §570.202; or grants, loans, and other assistance to businesses, individuals,
and other private entities pursuant to §§570.203, 570.204, 570.455, or 570.703(i) shall apply.
Page 58 of 273
14. Miscellaneous: The parties represent that none of them has, nor will have any
understanding, oral or written, with any other person or party relating to the misuse,
misappropriation, or "kickback" of any of three federal monies paid or to be paid hereunder. The
parties agree to comply with all applicable federal, state and local laws, codes, ordinances, rules,
and regulations including, but not limited to, the Housing and Community Development Act of
1974 and the rules and regulations thereunder, as the same may be amended. Without limiting
the generality of the foregoing, the parties will comply with 24 CFR Part 35 regarding
elimination of lead based paint hazards, with 24 CFR Part 15 regarding the requirements of the
Clean Air Act and Federal Water Pollution Act, and with Title VI of the Civil Rights Act of 1964
together with 24 CFR Part 570.601, 24 CFR Part 1 and Executive Order 11246, to the effect that
no person in the United States shall, on the ground of race, color, national origin or sex, be
excluded for participation in, denied the benefits of, or be otherwise subjected to, discrimination
under any activity involving federal assistance. The Owner (but not any of the Contractors)
agrees to cause to be included in any instrument of sale, lease, or conveyance of the property
improved with federal assistance hereunder, a clause obligating the transferee and successors to
observe the requirements of Title VI of the Civil Rights Act of 1964. Where applicable, the
Municipality shall comply with the conditions prescribed by HUD for the use of CDBG funds
by religious organizations
15. Exhibit 1
Where applicable, attached hereto and made a part hereof is Exhibit 1, which exhibit
contains certain of the regulations referred to in this agreement.
16. Subpart K— Other Program Requirements:
The recipient agrees to comply in all respects with the program requirements set forth in
Subpart K of Part 570 of the Federal Regulation (24 CFR 570.600 et seq.), including without
limitation, 570.610 Uniform administrative requirements and cost principles. Additional
guidance on this subject can be found in OMB circular No. A-87 "Cost Principles for State,
Local and Indian Tribal Governments"; OMB Circular A-128 "Audits for State, Local and Tribal
Governments" and 24 CFR Part 85 "Uniform Administrative Requirements". Further, the
recipient will comply with 570.613 Eligibility restrictions for certain resident aliens as described
in 24 CFR Part 49, as well as the Architectural Barriers Act and the Americans Disabilities Act
as set forth in 570.614 of the CDBG Regulations.
The subrecipient must carry out construction of the Improvements in compliance with all
Federal laws and regulations described in Subpart K of the regulations, except that:
(i) The subrecipient does not assume the recipient's environmental responsibilities
described at 24 CFR 570.604; and
(ii) The subrecipient does not assume the recipient's responsibility for initiating the
review process under the provisions of 24 CFR Part 52.
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17. Program Income:
Prior to the disbursement of any funds pursuant to this agreement, the recipient shall
execute and deliver to the county either (1) a written statement by the Public Officer of the
municipality, Officer of the authorized representative of the recipient that there will be any
"program income" as that term is defined pursuant to 24 CFR 530.3; or (2) a program income
agreement between the County and the recipient regarding the disposition of program income
prepared in the form specified pursuant to 24 CFR 504.(c).
18. Reversion of Assets:
The Municipality accepts all terms and provisions of 24 CFR 85.43 ("Enforcement") if
the Municipality fails to comply with any term of the award, and that the award may be
terminated for convenience in accordance with 24 CFR 85.44.
The recipient agrees that upon the expiration of this agreement with the County, that any
CDBG funds on hand at the time of expiration and any accounts receivable attributable to the use
of CDBG funds shall be transferred to the County, for recommital to the CDBG program. The
recipient further agrees that it will ensure that any real property under the recipient's control that
has been acquired or improved in whole or in part by CDBG funds in excess of $25,000 is either:
1) Used to meet one of the National Objectives in s. 570.208 until five years after expiration of
the agreement, or such longer period of time as determined appropriate by the County; or
2) Is disposed of in a manner which results in the County being reimbursed in the amount of the
Fair Market value of the property less any portion thereof attributable to expenditures of non-
CDBG funds for acquisition of, or improvement to, the property. Such reimbursement is not
required after the period of time specified in accordance with 1) above.
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Schedule "E"
Federal Labor Standards Provisions
Applicability
The Project or Program to which the construction work
covered by this contract pertains is being assisted by the
United Slates of America and the following Federal Labor
Standards Provisions are included in this Contract
pursuant to the provisions applicable to such Federal
assistance.
A. 1. (1) Minimum Wages. All laborers and mechanics
employed or working upon the site of the work, will be paid
unconditionally and not less often than once a week, and
without subsequent deduction or rebate on any account
(except such payroll deductions as are permitted by
regulations issued by the Secretary of Labor under the
Copeland Act (29 CFR Part 3), the full amount of wages
and bona fide fringe benefits (or cash equivalents thereof)
due at time of payment computed at rates not less than
those contained In the wage determination of the
Secretary of Labor which is attached hereto and made a
part hereof, regardless of any contractual relationship
which may be alleged to exist between the contractor and
such laborers and mechanics. Contributions made or
costs reasonably anticipated for bona fide fringe benefits
under Section I(b)(2) of the Davis -Bacon Act on behalf of
laborers or mechanics are considered wages paid to such
laborers or mechanics, subject to the provisions of 29 CFR
5.5(a)(1 )(iv); also, regular contributions made or costs
Incurred for more than a weekly period (but not less often
than quarterly) under plans, funds, or programs, which
cover the particular weekly period, are deemed to be
constructively made or incurred during such weekly period.
Such laborers and mechanics shall be paid the appropriate
wage rate and fringe benefits on the wage determination
for the classification of work actually performed, without
regard to skill, except as provided in 29 CFR 5.5(a)(4).
Laborers or mechanics performing work in more than one
classification may be compensated at the rate specified for
each classification for the time actually worked therein:
Provided, That the employer's payroll records accurately
set forth the time spent in each classification in which
work is performed. The wage determination (including any
additional classification and wage rales conformed under
29 CFR 5.5(a)(1)(ii) and the Davis -Bacon poster (WH -
1321) shall be posted at all times by the contractor and its
subcontractors at the site of the work in a prominent and
accessible, place where it can be easily seen by the
workers.
(ii) (a) Any class of laborers or mechanics which is not
listed in the wage determination and which is to be
employed under the contract shall be classified in
conformance with the wage determination. HUD shall
approve an additional classification and wage rate and
fringe benefits therefor only when the following criteria
have been met:
U.S. Department of Housing
and Urban Development
Office of Labor Relations
(1) The work to be performed by the classification
requested is not performed by a classification in the wage
determination, and
(2) The classification is utilized in the area by the
construction industry; and
(3) The proposed wage rate, including any bona fide
fringe benefits, bears a reasonable relationship to the
wage rates contained in the wage determination.
(b) If the contractor and the laborers and mechanics to be
employed in the classification (if known), or their
representatives, and HUD or its designee agree on the
classification and wage rate (including the amount
designated for fringe benefits where appropriate), a report
of the action taken shall be sent by HUD or Its designee to
the Administrator of the Wage and Hour Division,
Employment Standards Administration, U.S. Department of
Labor, Washington, D.C. 20210. The Administrator, or an
authorized representative, will approve, modify, or
disapprove every additional classification action within 30
days of receipt and so advise HUD or its designee or will
notify HUD or its designee within the 30 -day period that
additional time is necessary. (Approved by the Office of
Management and Budget under OMB control number 1215-
0140.)
(c) In the event the contractor, the laborers or mechanics
to be employed in the classification or their
representatives, and HUD or Its designee do not agree on
the proposed classification and wage rate (including the
amount designated for fringe benefits, where appropriate),
HUD or its designee shall refer the questions, including
the views of all interested parties and the recommendation
of HUD or its designee, to the Administrator for
determination. The Administrator, or an authorized
representative, will Issue a determination within 30 days of
receipt and so advise HUD or Its designee or will notify
HUD or Its designee within the 30 -day period that
additional time is necessary. (Approved by the Office of
Management and Budget under OMB Control Number
1215-0140.)
(d) The wage rate (including fringe benefits where
appropriate) determined pursuant to subparagraphs
(1)(ii)(b) or (c) of this paragraph, shall be paid to all
workers performing work in the classification under this
contract from the first day on which work is performed in
the classification.
(111) Whenever the minimum wage rate prescribed in the
contract for a class of laborers or mechanics Includes a
fringe benefit which Is not expressed as an hourly rate, the
contractor shalt either pay the benefit as slated in the
wage determination or shall pay another bona fide fringe
benefit or an hourly cash equivalent thereof.
(iv) If the contractor does not make payments to a trustee
or other third person, the contractor may consider as part
form HUD -4010 (0612009)
Previous editions are obsolete Page 1 of 5 ref. Handbook 1344.1
Page 61 of 273
of the wages of any laborer or mechanic the amount of any
costs reasonably anticipated in providing bona fide fringe
benefits under a plan or program, Provided, That the
Secretary of Labor has found, upon the written request of
the contractor, that the applicable standards of the Davis -
Bacon Act have been met. The Secretary of Labor may
require the contractor to set aside in a separate account
assets for the meeting of obligations under the plan or
program. (Approved by the Office of Management and
Budget under OMB Control Number 1215-0140 )
2. Withholding. HUD or its designee shall upon its own
action or upon written request of an authorized
representative of the Department of Labor withhold or
cause to be withheld from the contractor under this
contract or any other Federal contract with the same pr•me
contractor, or any other Federally -assisted contract
subject to Davis -Bacon prevailing wage requirements,
which is held by the same prime contractor so much of the
accrued payments or advances as may be considered
necessary to pay laborers and mechanics, including
apprentices, trainees and helpers, employed by the
contractor or any subcontractor the full amount of wages
required by the contract In the event of failure to pay any
laborer or mechanic, including any apprentice, trainee or
helper, employed or working on the site of the work, all or
part of the wages required by the contract, HUD or its
designee may, after written notice to the contractor,
sponsor, applicant, or owner, take such action as may be
necessary to cause the suspension of any further
payment, advance, or guarantee of funds until such
violations have ceased. HUD or its designee may, after
written notice to the contractor, disburse such amounts
withheld for and on account of the contractor or
subcontractor to the respective employees to whom they
are due. The Comptroller General shall make such
disbursements in the case of direct Davis -Bacon Act
contracts.
3. (1) Payrolls and basic records. Payrolls and basic
records relating thereto shall be maintained by the
contractor during the course of the work preserved for a
period of three years thereafter for all laborers and
mechanics working at the site of the work. Such records
shall contain the name, address, and social security
number of each such worker, his or her correct
classification, hourly rates of wages paid (including rates
of contributions or costs anticipated for bona fide fringe
benefits or cash equivalents thereof of the types described
in Section I(b)(2)(B) of the Davis -bacon Act) daily and
communicated in writing to the laborers or mechanics
affected, and records wh ch show the costs anticipated or
the actual cost incurred in providing such benefits.
Contractors employing apprentices or trainees under
approved programs shall maintain written evidence of the
registration of apprenticeship programs and certification of
trainee programs, the registration of the apprentices and
trainees, and the ratios and wage rates prescribed in the
applicable programs. (Approved by the Office of
Management and Budget under OMB Control Numbers
1215-0140 and 1215-0017.)
(ii) (a) The contractor shall submit weekly for each week
in which any contract work is performed a copy of all
payrolls to HUD or its designee if the agency is a party to
the contract, but if the agency is not such a party, the
contractor will submit the payrolls to the applicant
sponsor or owner, as the case may be, for transmission to
HUD or Its designee. The payrolls submitted shall set out
accurately and completely all of the Information required
to be maintained under 29 CFR 5.5(a)(3)(I) except that full
social security numbers and home addresses shall not be
Included on weekly transmittals. Instead the payrolls shall
only need to include an individually Identifying number for
each employee (e g., the last four digits of the employee's
social security number). The required weekly payroll
Information may be submitted in any form desired,
Optional Form WH -347 is available for this purpose from
the Wage and Hour Division Web site at
hffp 1/www dol aov/esa1whd/forms/wh347instr htm or its
successor site. The prime contractor is responsible for
the submission of copies of payrolls by all subcontractors.
Contractors and subcontractors shall maintain the full
social security number and current address of each
covered worker, and shall provide them upon request to
HUD or its designee if the agency is a party to the
contract, but if the agency is not such a party, the
contractor will submit the payrolls to the applicant
sponsor, or owner, as the case may be, for transmission to
HUD or Its designee, the contractor, or the Wage and Hour
Division of the Department of Labor for purposes of an
Investigation or audit of compliance with prevailing wage
requirements. It is not a violation of this subparagraph for
a prime contractor to require a subcontractor to provide
addresses and social security numbers to the prime
contractor for its own records, without weekly submission
to HUD or its designee. (Approved by the Office of
Management and Budget under OMB Control Number
1215-0149.)
weekly number of hours worked, deductions made and (b) Each payroll submitted shall be accompanied by a
actual wages paid. Whenever the Secretary of Labor has "Statement of Compliance," signed by the contractor or
found under 29 CFR 5.5 (a)(1)(iv) that the wages of any subcontractor or his or her agent who pays or supervises
laborer or mechanic include the amount of any costs the payment of the persons employed under the contract
reasonably anticipated in providing benefits under a plan and shall certify the following;
or program described in Section I(b)(2)(B) of the Davis- (1) That the payroll for the payroll period contains the
Bacon Act, the contractor shall maintain records which information required to be provided under 29 CFR 5.5
show that the commitment to provide such benefits is (a)(3)(ii), the appropriate information is being maintained
enforceable, that the plan or program is financially under 29 CFR 5.5(a)(3)(i), and that such information is
responsible, and that the plan or program has been correct and complete;
Previous editions are obsolete form HUD -4010 (0612009)
Page 2 of 5 ref. Handbook 1344.1
Page 62 of 273
(2) That each laborer or mechanic (Including each helper,
apprentice, and trainee) employed on the contract during
the payroll period has been paid the full weekly wages
earned, without rebate, either directly or Indirectly, and
that no deductions have been made either directly or
indirectly from the full wages earned, other than
permissible deductions as set forth in 29 CFR Part 3;
(3) That each laborer or mechanic has been paid not less
than the applicable wage rates and fringe benefits or cash
equivalents for the classification of work performed, as
specified in the applicable wage determination
incorporated into the contract.
(c) The weekly submission of a properly executed
certification set forth on the reverse side of Optional Form
WH -347 shall satisfy the requirement for submission of the
"Statement of Compliance" required by subparagraph
A.3.(11)(b).
(d) The falsification of any of the above certifications may
subject the contractor or subcontractor to civil or criminal
prosecution under Section 1001 of Title 18 and Section
231 of Title 31 of the United States Code.
(tit) The contractor or subcontractor shall make the
records required under subparagraph A.3.(€) available for
inspection, copying, or transcription by authorized
representatives of HUD or Its designee or the Department
of Labor, and shall permit such representatives to
interview employees during working hours on the job. If
the contractor or subcontractor fails to submit the required
records or to make them available, HUD or its designee
may, after written notice to the contractor, sponsor,
applicant or owner, take such action as may be necessary
to cause the suspension of any further payment, advance,
or guarantee of funds. Furthermore, failure to submit the
required records upon request or to make such records
available may be grounds for debarment action pursuant to
29 CFR 5.12.
4. Apprentices and Trainees.
(i) Apprentices. Apprentices will be permitted to work at
less than the predetermined rate for the work they
performed when they are employed pursuant to and
individually registered in a bona fide apprenticeship
program registered with the U.S. Department of Labor,
Employment and Training Administration, Office of
Apprenticeship Training, Employer and Labor Services, or
with a State Apprenticeship Agency recognized by the
Office, or if a person is employed in his or her first 90
days of probationary employment as an apprentice in such
an apprenticeship program, who is not individually
registered in the program, but who has been certified by
the Office of Apprenticeship Training, Employer and Labor
Services or a State Apprenticeship Agency (where
appropriate) to be eligible for probationary employment as
an apprentice. The allowable ratio of apprentices to
journeymen on the job site in any craft classification shall
not be greater than the ratio permitted to the contractor as
to the entire work force under the registered program. Any
worker listed on aa roll at an a Prentice wa a rate who
is not registered or otherwise employed as slated above,
shall be paid not less than the applicable wage rate on the
wage determination for the classification of work actually
performed. In addition, any apprentice performing work on
the job site in excess of the ratio permitted under the
registered program shall be paid not less than the
applicable wage rale on the wage determination for the
work actually performed. Where a contractor is performing
construction on a project in a locality other than that in
which its program is registered, the ratios and wage rates
(expressed In percentages of the journeyman's hourly
rate) specified in the contractor's or subcontractor's
registered program shall be observed. Every apprentice
must be paid at not less than the rate specified in the
registered program for the apprentice's level of progress,
expressed as a percentage of the journeymen hourly rate
specified in the applicable wage determination.
Apprentices shall be paid fringe benefits in accordance
with the provisions of the apprenticeship program. If the
apprenticeship program does not specify fringe benefits,
apprentices must be paid the full amount of fringe benefits
listed on the wage determination for the applicable
classification, If the Administrator determines that a
different practice prevails for the applicable apprentice
classification, fringes shall be paid in accordance with that
determination. In the event the Office of Apprenticeship
Training, Employer and Labor Services, or a State
Apprenticeship Agency recognized by the Office,
withdraws approval of an apprenticeship program, the
contractor will no longer be permitted to utilize
apprentices at less than the applicable predetermined rate
for the work performed until an acceptable program is
approved.
(it) Trainees. Except as provided in 29 CFR 6.16,
trainees will not be permitted to work at less than the
predetermined rate for the work performed unless they are
employed pursuant %to and individually registered in a
program which has received prior approval, evidenced by
formal certification by the U.S. Department of Labor,
Employment and Training Administration. The ratio of
trainees to journeymen on the job site shall not be greater
than permitted under the plan approved by the
Employment and Training Administration. Every trainee
must be paid at not less than the rale specified in the
approved program for the trainee's level of progress,
expressed as a percentage of the journeyman hourly rate
specified in the applicable wage determination, Trainees
shall be paid fringe benefits in accordance with the
provisions of the trainee program. If the trainee program
does not mention fringe benefits, trainees shall be paid
the full amount of fringe benefits listed on the wage
determination unless the Administrator of the Wage and
Hour Division determines that there is an apprenticeship
program associated with the corresponding journeyman
wage rate on the wage determination which provides for
less than full fringe benefits for apprentices. Any
employee listed on the payroll at a trainee rate who is not
p y p g registered and participating In a training plan approved by
Previous editions are obsolete form HUD -4010 (0612009)
Page 3 of 5 ref. Handbook 1344.1
Page 63 of 273
the Employment and Training Administration shall be pard
not less than the applicable wage rate on the wage
determination for the work actually performed. In addition,
any trainee performing work on the job site in excess of
the ratio permitted under the registered program shall be
paid not less than the applicable wage rate on the wage
determination for the work actually performed In the
event the Employment and Training Administration
withdraws approval of a training program, the contractor
will no longer be permitted to utilize trainees at less than
the applicable predetermined rate for the work performed
until an acceptable program is approved.
(Iii) Equal employment opportunity. The utilization of
apprentices, trainees and journeymen under 29 CFR Part 5
shall be in conformity with the equal employment
opportunity requirements of Executive Order 11246, as
amended, and 29 CFR Part 30.
5. Compliance with Copeland Act requirements. The
contractor shall comply with the requirements of 29 CFR
Part 3 which are incorporated by reference in this contract
6. Subcontracts. The contractor or subcontractor will
Insert in any subcontracts the clauses contained in
subparagraphs 1 through 11 in this paragraph A and such
other clauses as HUD or its designee may by appropriate
Instructions require, and a copy of the applicable
prevailing wage decision, and also a clause requiring the
subcontractors to include these clauses in any lower tier
subcontracts. The prime contractor shall be responsible
for the compliance by any subcontractor or lower tier
subcontractor with all the contract clauses in this
paragraph.
7. Contract termination; debarment. A breach of the
contract clauses in 29 CFR 5.5 may be grounds for
termination of the contract and for debarment as a
contractor and a subcontractor as provided in 29 CFR
5.12.
8. Compliance with Davis -Bacon and Related Act Requirements.
All rulings and interpretations of the Davis -Bacon and
Related Acts contained in 29 CFR Parts 1, 3, and 5 are
herein incorporated by reference in this contract
9. Disputes concerning labor standards. Disputes
arising out of the labor standards provisions of this
contract shall not be subject to the general disputes
clause of this contract. Such disputes shall be resolved in
accordance with the procedures of the Department of
Labor set forth in 29 CFR Parts 5, 6, and 7. Disputes
within the meaning of this clause include disputes between
the contractor (or any of its subcontractors) and HUD or
its designee, the U.S. Department of Labor, or the
employees or their representatives.
10. (t) Certification of Eligibility. By entering into this
contract the contractor certifies that neither it (nor he or
she) nor any person or firm who has an interest in the
contractor's firm is a person or firm ineligible to be
awarded Government contracts by virtue of Section 3(a) of
the Davis -Bacon Act or 29 CFR 5.12(a)(1) or to be
awarded HUD contracts or participate in HUD programs
pursuant to 24 CFR Part 24
(II) No part of this contract shall be subcontracted to any
person or firm ineligible for award of a Government
contract by virtue of Section 3(a) of the Davis -Bacon Act
or 29 CFR 5.12(a)(1) or to be awarded HUD contracts or
participate in HUD programs pursuant to 24 CFR Part 24.
(III) The penalty for making false statements is prescribed
in the U S. Criminal Code, 18 U.S.C. 1001. Additionally,
U.S. Criminal Code, Section 1 01 0, Title i6, U.S.C.,
"Federal Hous,ng Administration transactions", provides in
part. "Whoever, for the purpose of . .. influencing in any
way the action of such Administration .... makes, utters or
publishes any statement knowing the same to be false....
shall be fined not more than $5,000 or Imprisoned not
more than two years, or both "
11. Complaints, Proceedings, or Testimony by
Employees. No laborer or mechanic to whom the wage,
salary, or other labor standards provisions of this Contract
are applicable shall be discharged or in any other manner
discriminated against by the Contractor or any
subcontractor because such employee has filed any
complaint or Instituted or caused to be instituted any
proceeding or has testified or is about to testify in any
proceeding under or relating to the labor standards
applicable under this Contract to his employer.
B. Contract Work Hours and Safety Standards Act. The
provisions of this paragraph B are applicable where the amount of the
prime contract exceeds $100,000. As used in this paragraph, the
terms "laborers" and "mechanics"include watchmen and guards.
(1) Overtime requirements. No contractor or subcontractor
contracting for any part of the contract work which may require or
involve the employment of laborers or mechanics shall require or
permit any such laborer or mechanic in any workweek in which the
individual is employed on such work to work in excess of 40 hours in
such workweek unless such laborer or mechanic receives
compensation at a rate not less than one and one-half times the basic
rate of pay for all hours worked in excess of 40 hours in such
workweek.
(2) Violation; liability for unpaid wages; liquidated
damages. In the event of any violation of the clause set
forth in subparagraph (1) of this paragraph, the contractor
and any subcontractor responsible therefor shall be liable
for the unpaid wages. In addition, such contractor and
subcontractor shall be liable to the United States (in the
case of work done under contract for the District of
Columbia or a territory, to such District or to such
territory), for liquidated damages. Such liquidated
damages shall be computed with respect to each individual
laborer or mechanic, including watchmen and guards,
employed in violation of the clause set forth in
subparagraph (1) of this paragraph, In the sum of $10 foreach
calendar day on which such individual was required or permitted to
work in excess of the standard workweek of 40 hours without payment
of the overtime wages required by the clause set forth in sub
paragraph (1) of this paragraph.
Previous editions are obsolete form HUD -4010 (0612009)
Page 4 of 5 ref. Handbook 1344.1
Page 64 of 273
(3) Withholding for unpaid wages and liquidated
damages. HUD or its designee shall upon its own action
or upon written request of an authorized representative of
the Department of Labor withhold or cause to be withheld,
from any moneys payable on account of work performed by
the contractor or subcontractor under any such contract or
any other Federal contract with the same prime contract,
or any other Federally -assisted contract subject to the
Contract Work Hours and Safety Standards Act which is
held by the same prime contractor such sums as may be
determined to be necessary to satisfy any liabilities of
such contractor or subcontractor for unpaid wages and
liquidated damages as provided in the clause set forth in
subparagraph (2) of this paragraph,
(4) Subcontracts. The contractor or subcontractor shall
Insert in any subcontracts the clauses set forth in
subparagraph (1) through (4) of this paragraph and also a
clause requiring the subcontractors to include these
clauses In any lower tier subcontracts. The prime
contractor shall be responsible for compliance by any
subcontractor or lower tier subcontractor with the clauses
set forth in subparagraphs (1) through (4) of this
paragraph.
C. Health and Safety. The provisions of this paragraph C are
applicable where the amount of the prime contract exceeds $100,000.
(1) No laborer or mechanic shall be required to work In
surroundings or under working conditions which are
unsanitary, hazardous, or dangerous to his health and
safety as determined under construction safety and health
standards promulgated by the Secretary of Labor by
regulation.
(2) The Contractor shall comply with all regulations
issued by the Secretary of Labor pursuant to Title 29 Part
1926 and failure to comply may result in imposition of
sanctions pursuant to the Contract Work Hours and Safety
Standards Act, (Public Law 91-54, 83 Stat 96). 40 USC
3701 at sea.
(3) The contractor shall include the provisions of this
paragraph in every subcontract so that such provisions will
be binding on each subcontractor. The contractor shall
take such action with respect to any subcontractor as the
Secretary of Housing and Urban Development or the
Secretary of Labor shall direct as a means of enforcing
such provisions.
Previous editions are obsolete form HUD -4010 (0612009)
Page 5 of 5 ret. Handbook 1344.1
Page 65 of 273
Schedule "F"
Certification Regarding _ _ Lobby
Certification for Contracts, Grants, Loans and Cooperative Agreements
The undersigned certifies, to the best of his or her knowledge and belief,
1) No Federal appropriated funds have been paid or will be paid, by or on behalf of the
undersigned, to any person for influencing or attempting to influence an officer or employee
of any agency, a Member of Congress, an officer or employee of Congress, or an employee
of a Member of Congress in connection with the awarding of any Federal contract, the
making of any Federal grant, the making of any Federal loan, the entering into of any
cooperative agreement, and the extension, continuation, renewal, amendment, or
modification of any Federal contract, grant, loan or cooperative agreement.
2) If any funds other than the Federal appropriated funds have been paid or will be paid to any
person for influencing or attempting to influence an officer or employee of any agency, a
Member of Congress, an officer or employee of Congress, or an employee of a Member of
Congress in connection with the federal contract, grant, loan or cooperative agreement, the
undersigned shall complete and submit Standard Form -LLL, "Disclosure Form to Report
Lobbying" in accordance with its instructions.
3) The undersigned shall require that the language of this certification be included in the award
documents for all subawards at all tiers (including subcontracts, subgrants, and contracts
under grants, loans, and cooperative agreements) and that all subrecipients shall certify and
disclose accordingly.
This certification is a material representation of fact upon which reliance was placed when this
transaction was made or entered into. Submission of this certification is a prerequisite for
making or entering into this transaction imposed by section 1352, Title 31, U.S. Code. Any
person who fails to file the required certification shall be subject to a civil penalty of not less
than $10,000 and not more than $100,000 for each such failure.
(Name of Organization)
(Signature of Responsible Official)
(Grant Number)
(Date)
Page 66 of 273
Schedule "G"
Certification Regarding Drug Free Workplace Requirements
GRANTEES OTHER THAN INDIVIDUALS
This certification is required by regulations implementing Sections 5151-5160 of the Drug -Free
Workplace Act of 1988 (Pub. L. 100-690, Title V, Subtitle D; 41 U.S.C. 701 et seq.), 7 CFR Part 3017,
Subpart F, Section 3017.699 and 45 CFR Part 76, Subpart F. The January 31, 1989 regulations were
amended an published as Part II of the May 25, 1990 Federal Register (Pages 21681-21691).
The grantee certifies that it will provide a drug-free workplace by:
a) Publishing a statement notifying employees that the unlawful manufacture, distribution, dispensing,
possession or use of a controlled substance is prohibited in the grantee's workplace and specifying the
actions that will be taken against employees for violation of such prohibition:
b) Establishing a drug-free awareness program to inform employees about:
1) The dangers of drug abuse in the workplace;
2) The grantee's policy of maintaining a drug-free workplace;
3) Any available drug counseling, rehabilitation, and employee assistance programs; and
4) The penalties that may be imposed upon employees for drug abuse violations occurring in the
workplace.
c) Making it a requirement that each employee to be engaged in the performance of the grant be given a
copy of the statement required by paragraph (a);
d) Notifying the employee in the statement required by paragraph (a) that, as a condition of employment
under the grant, the employee will:
1) Abide by the terms of the statement; and
2) Notify the employer of any criminal drug statute conviction for a violation occurring in the
workplace no later than five days after such conviction;
e) Notifying the agency within ten days of receiving notice under subparagraph (d)(2) from an employee
or otherwise receiving actual notice of such conviction;
f) Taking one of the following actions, within 30 days of receiving notice under subparagraph (d)(2)
with respect to any employee who is so convicted:
1) Taking appropriate personnel action against such an employee, up to and including termination;
or
2) Requiring such employee to participate satisfactorily in a drug abuse assistance or rehabilitation
program approved for such purposes by a Federal, State, or local health, law enforcement or other
appropriate agency;
g) Making a good faith effort to continue to maintain a drug-free workplace through implementation of
paragraphs (a), (b), (c), (d), (e), and (f).
(Organization)
(Authorized Signature)
Page 67 of 273
Schedule "H"
Certification Regarding Debarment and Suspension
1) As required by Federal Executive Order 12549, and prescribed by federal
regulations, including 40 CRF Part 32, the contractor certifies that it, and its principals:
(a) Are not presently disbarred, suspended, proposed for debarment, declared
ineligible or voluntarily excluded by any Federal department or agency;
(b) Have not within a 3 -year period preceding this proposal been convicted of or
had a civil judgment rendered against them for commission of fraud or a
criminal offense in connection with obtaining, attempting to obtain, or
performing a public (Federal, State or local) transaction or contract under a
public transaction, including any violation of Federal or State antitrust statutes
or commission of embezzlement, theft, forgery, bribery, falsification or
destruction of records, making false statements, or receiving stolen property;
(c) Are not presently indicted for or otherwise criminally or civilly charged by a
Government entity (Federal, State or local) with commission of any of the
offenses enumerated in paragraph (b) above; and
(d) Have not within a 3 -year period preceding this application/proposal had one
or more public transactions (Federal, State or local) terminated for cause or
default.
2) Where the Contractor is unable to certify to any of the statements in this paragraph,
the Contractor shall attach an explanation to this certification.
Date:
Authorized Signature
Title
Organization
Page 68 of 273
COUNTY OF WESTCHESTER
IMPORTANT INSURANCE REQUIREMENTS
Contracts returned to the Department of Planning must be held until the correct insurance is
submitted. The most common reason a contract is delayed is because of incomplete insurance
attached to the contract. Please check these items:
Following is required:
• General Liability - minimum of $1 million, $2 million aggregate limit
• Umbrella/Excess - $2,000,000
• Automotive Liability - Minimum of $1 million
• Workers Compensation/Employers Liability* Minimum of $100,000.00
Must be on Form C 105.2
• For Consultants Only — Must Provide Consultant Professional Liability
$1 million
Additional requirements
Check off the additional insured (ADDL IVSD) AND waiver of subrogation (SUBR WVD) boxes next
to the following policies:
- Commercial General Liability
- Automobile Liability
- Umbrella/Excess Liability
The following must be included in the Description of Operations Box
Or
Certificate holder is included as additional insured on a primary & non-contributory basis
including Workers Compensation.
Certificate holder is included as additional insured on a primary & non-contributory basis
under the Commercial General Liability, Automobile Liability and Umbrella/Excess
Liability policies. All policies including Workers Compensation include a waiver of
subrogation in favor of the certificate holder.
FOR FURTHER INFORMATION CALL CARLA PRIOLEAU 995-2406
Where an applicant claims to not be required to carry either a Workers' Compensation Policy or
Disability Benefits Policy, or both, the employer must complete NYS form CE -200, available to
download at: hlt2://www.web.U.gov (click on Employers/Businesses, then Business
Permits/Licenses/Contracts to see instruction manual).
Page 69 of 273
Town of Mamaroneck TEL: 914/381-7835
Engineering Department, Town Center FAX: 914/381-8473
740 West Boston Post Road, Mamaroneck, NY 10543-3353
Robert P. Wasp, P. E., C.D.T. rwasp@townofmamaroneckNY.org
Town Engineer
INTERDEPARTMENT MEMORANDUM
DATE: March 31, 2022
TO: Meredith Robson, Town Administrator
CC: William Maker, Jr., Town Attorney
FROM: Robert Wasp, P.E., Town Engineer
SUBJECT: Resolution of EDPL Proceeding — 311 Waverly Avenue
Waverly Avenue Bridge Replacement
GENERAL:
Acquisition of property from adjoining parcels is necessary to complete replacement of the
Waverly Avenue Bridge. As shown on the enclosed drawing, portions of the bridge footprint
encroach on lands owned by the Sheldrake Lofts (Sheldrake Station Development, LLC) and 311
Waverly Avenue, LLC. The new bridge layout has been designed to improve the misaligned
segments of Waverly Avenue but remains limited by the existing parcel boundaries. Both
permanent acquisition and temporary construction easement areas are required to facilitate
replacement of the bridge.
Town consultants secured necessary appraisals that were used to determine offers of just
compensation to both involved property owners. While discussions with the Sheldrake Lofts
owner are near final agreement, several attempts made by the Town's right-of-way consultant to
review the offer with 311 Waverly Avenue have been unproductive. Property acquisitions must
be completed prior to NYSDOT authorization to proceed with bidding. The Town remains
obligated to meet deadlines for award of contract and construction completion under terms of the
Bridge NY grant used to fund the project. Town consultants have identified that completing
acquisitions through Eminent Domain Procedure Law (EDPL) is necessary to avoid further
delays.
The technical merits of the Waverly Avenue Bridge Replacement are identified to fit the criteria
for waiver of a public hearing in accordance with Article 2 of the Eminent Domain Procedure
Law (EDPL) Section 206. The enclosed resolution prepared by the Town's right-of-way
consultant has been reviewed by the Town Attorney and the Engineering Department and is
recommended for the Board's potential adoption. Once adopted the Town will be authorized to
settle the terms for owner compensation through the court while staying on track with planned
construction start in late summer 2022.
Please feel free to contact me with any questions.
Page 70 of 273
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RESOLUTION TO AUTHORIZE THE ACQUISITION OF REAL PROPERTY INTERESTS
BY MEANS OF PROCEEDINGS PURSUANT TO EMINENT DOMAIN PROCEDURE LAW,
ARTICLE 4, IN CONNECTION WITH THE WAVERLY AVENUE BRIDGE OVER
SHELDRAKE RIVER REPLACEMENT PROJECT IN THE VILLAGE AND TOWN OF
MAMARONECK, WESTCHESTER COUNTY, NEW YORK.
RESOLUTION INTRODUCED BY:
WHEREAS, the existing Waverly Avenue Bridge over the Sheldrake River ("Bridge") is
located on Waverly Avenue in the Village and Town of Mamaroneck; and
WHEREAS, the Town of Mamaroneck ("Town") is required to maintain the Bridge; and
WHEREAS, the Bridge is an approximately 90 year old concrete structure with a 25 foot
span that has a deck, concrete encased steel girders, abutments, backwall, wingwalls and other
elements that are in poor condition; and
WHEREAS, the Bridge's structural defects and deficiencies include, but are not limited
to, the following: concrete elements are exhibiting cracking, dampness and efflorescence; steel
girders are becoming exposed with the loss of surrounding concrete, with the exposed steel
exhibiting section loss and corrosion; the Bridge railing is substandard, corroding and not
secured to the Bridge; abutment and wingwalls are undermining; the wearing surface is
irregular, patched and in poor condition; and the curb has spalled and reveal has decreased
over time with asphalt overlays; and
WHEREAS, due to the deteriorated condition of several elements of the Bridge, the
Bridge is currently load posted for 5 tons, although vehicles weighing in excess of that limit
occasionally cross the Bridge; and
WHEREAS, as a consequence of the foregoing, the Town is proposing to replace the
existing Bridge and substructure with a precast concrete structure with a 33 -foot span
("Project"), as per the recommendation of the United States Army Corps of Engineers as set
forth in its Flood Risk Mitigation Study for the Mamaroneck and Sheldrake Rivers; and
WHEREAS, the new bridge will carry 13 -foot shared use travel lanes and will have 5 -
foot minimum width concrete sidewalks and a new four -rail steel bridge rail; and
WHEREAS, as a part of the Project, the alignment of Waverly Avenue will be modified
slightly to the east in order to improve sight distance at Plaza Avenue, improve driveway access
to The Mason Apartments and remove the existing kink in the roadway; and
Page 72 of 273
WHEREAS, in addition to the Bridge replacement and roadway realignment, the Project
will involve the installation of sidewalks on both sides of the new bridge in compliance with
ADA and PROWAG, as well as to promote connectively to the proposed river walk being
constructed by The Mason Apartments; and
WHEREAS, the primary objectives and purposes of the Project are to: replace the
existing Bridge to accommodate river channel widening and identified site safety and structural
needs; improve safety conditions for both vehicles and pedestrians using this structure by
improving the horizontal geometry and adding ADA/PROWAG compliant sidewalks and
handicap accessible ramps; increase the width of the hydraulic opening to 33 feet; and
coordinate with various utility companies regarding relocations, replacements, etc.; and
WHEREAS, in order to accomplish the Project, it is necessary for the Town to acquire,
among other things, a fee interest and a temporary easement interest in, to, on, over and
through portions of a parcel of land commonly known as 311 Waverly Avenue and bearing Tax
Map Reference No. 8-24-155.3 ("Subject Parcel") in the Village and Town of Mamaroneck,
Westchester County, New York; and
WHEREAS, the Subject Parcel consists of approximately 13,000 square feet of area and is
situated immediately west of western highway boundary of Waverly Avenue and partially
within and south of the Sheldrake River; and
WHEREAS, the portion of the Subject Parcel in which the fee interest is sought consists
of approximately 604 square feet of area situated on the south side of the Bridge, adjacent to the
western highway boundary of Waverly Avenue, and adjacent to and partially within the
southern portion of the Sheldrake River; and
WHEREAS, the portion of the Subject Parcel in which the temporary easement interest
is sought consists of approximately 860 square feet of area and is situated immediately adjacent
to the western boundary line of the proposed fee area; and
WHEREAS, the purposes of acquiring the fee interest in and to portions of the Subject
Parcel are to construct a wingwall supporting the new bridge and to accommodate the
realignment of Waverly Avenue; and
WHEREAS, the purposes of acquiring the temporary easement interest to be exercised
on, over and through a portion of the Subject Parcel are to provide a work area and construction
access for the Project, as well as to enable the Town to perform minor driveway modifications
and clearing and grubbing, to re-establish grassed surfaces and/or install slope stabilization
measures, and to place temporary erosion and sediment control measures for the duration of
the Project; and,
Page 73 of 273
WHEREAS, after causing a diligent search of the land records of the Westchester
County Clerk to be conducted, the Town has identified 311 Waverly LLC as the record owner of
the Subject Parcel; and
WHEREAS, in accordance with the provisions of Article 3 of the EDPL and the Uniform
Act and its implementing regulations, the Town caused to be appraised the aforementioned real
property interests sought to be acquired in and to portions of the Subject Parcel, thereafter
established an amount which the Town believes represents just compensation for such real
property interests, and thereafter conveyed to the record title owner a written offer to purchase
such real property interests for 100% of the highest appraised value of such real property
interests; and
WHEREAS, the record owner of the Subject Parcel has rejected the Town's written offer
to purchase the fee and temporary easement interests in, to, on, over and through portions of
the Subject Parcel, as a consequence of which the Town must acquire such real property
interests by means of its exercise of the right of eminent domain; and
WHEREAS, the Project is a Locally Administered Federal Aid Transportation Project
administered by the Town; and
WHEREAS, as a Locally Administered Federal Aid Transportation Project, the Project is
subject to compliance with the Uniform Relocation Assistance and Real Property Acquisition
Act of 1970 ("Uniform Act") and the New York State Eminent Domain Procedure Law
("EDPL") and Environmental Conservation Law; and
WHEREAS, EDPL Article 2 requires, as a condition precedent to acquiring title by
means of eminent domain, that the Town conduct a public hearing to inform the public and to
review the public use to be served by the proposed project and the impact on the environment
and residents of the locality where the proposed project will be constructed unless such project
is exempt from the EDPL Article 2 hearing requirements in accordance with EDPL Section 206;
and
WHEREAS, EDPL §206 (A) provides that the Town is exempt from compliance with the
provisions of the EDPL Article 2 hearing requirements when, pursuant to other state, federal, or
local law or regulation, it considers and submits factors similar to those enumerated in Article 2,
subdivision (B) of section 204 of the EDPL, to a state, federal, or local government agency,
board, or commission before proceeding with the acquisition and obtains a license, a permit, a
certificate of public convenience or necessity, or other similar approval from such agency,
board, or commission; and
Page 74 of 273
WHEREAS, the factors enumerated in EDPL Section 204 (B) are as follows:
1) the public use, benefit or purpose to be served by the proposed public project;
(2) the approximate location for the proposed public project and the reasons for the
selection of that location;
(3) the general effect of the proposed project on the environment and residents of the
locality;
(4) such other factors as it considers relevant; and
WHEREAS, the Project is being progressed by the Town, with oversight by the New
York State Department of Transportation ("NYSDOT") and in close coordination with the
Federal Highway Administration ("FHWA"), in accordance with the
requirements of the NYSDOT "Procedures for Locally Administered Federal Aid Projects"
manual and other applicable NYSDOT documents; and
WHEREAS, in order to progress the Project through the project design phase, it was
necessary for the Town to obtain from NYSDOT and FHWA approval that the Town has
satisfied the requirements of the NYSDOT "Procedures for Locally Administered Federal Aid
Projects" manual and other applicable NYSDOT documents, as well as Federal laws and
regulations; and
WHEREAS, the Town, in conjunction with its consultant, completed an Initial Project
Proposal/ Final Design Report ("Final Design Report") for the Project in November, 2020, which
was required to be submitted to FHWA and NYSDOT for approval and authorization to
proceed with Final Design Approval and Right of Way acquisitions; and
WHEREAS, the Final Design Report for the Project clearly sets forth the public use,
benefit or purpose to be served by the Project, the approximate location for the Project, the
reasons for the selection of that location and other information relative to the Project; and
WHEREAS, in the course of progressing the design of the Project, and as is more fully
set forth in the Final Design Report, the Town examined and considered the social, economic
and environmental consequences of the Project and activities associated with the Project,
including its impacts on: local residents; other affected populations; school districts; recreation
areas; places of worship; businesses; police, fire and ambulance services; highway, traffic and
overall public safety and health; social groups; regional and local economies and business
4
Page 75 of 273
districts; surface waters; water source quality; general ecology; wildlife; historic and cultural
resources; farmlands; and visual resources; and
WHEREAS, the Town submitted the Final Design Report to NYSDOT for its approval,
NYSDOT completed a review of the Final Design Report, and NYSDOT has approved the
preferred alternative, which involves the replacement of the existing Bridge; and
WHEREAS, following its approval of the Final Design Report, NYSDOT has issued
Final Design Approval and an Authorization to Proceed With ROW Acquisition; and
WHEREAS, Federal and State requirements for projects such as the Project include a
mandate that the Town undertake the action and satisfy the requirements of the National
Environmental Policy Act ("NEPA") and the New York State Environmental Quality Review
Act ("SEQRA") as conditions precedent to FHWA and NYSDOT granting Final Design
Approval and ROW Authorization; and
WHEREAS, the Federal Highway Administration is the Lead Agency for NEPA for the
Project; and
WHEREAS, in satisfaction of its obligations under NEPA and FHWA regulations,
the Project is being progressed in conjunction with NYSDOT and FHWA as a NEPA Class II
action (Categorical Exclusion) in accordance with 23 CFR 771.117(c)(28) as the Project involves
"Bridge rehabilitation, reconstruction, or replacement or the construction of grade separation to
replace existing at -grade railroad crossings" and meets the constraints listed in 23 CFR
771.117(e); and
WHEREAS, NYSDOT has concurred that the Project will not induce significant
environmental impacts, and it meets the conditions and criteria for a NEPA Class II (Categorical
Exclusion) in accordance with 23 CFR 771.117; and
WHEREAS, the Town has satisfied the requirements of 23 CFR 771.129 in regard to the
evaluation of the Project under NEPA; and
WHEREAS, New York State law requires the examination and consideration of land -air -
water environmental, social, economic, historic and cultural factors when progressing a project
such as the Project; and
WHEREAS, as is more fully set forth in the Final Design Report, the Town has examined
and considered land -air -water environmental, social, economic, historic and cultural factors
when progressing a project such as the Project; and
Page 76 of 273
WHEREAS, the Town has completed its environmental review as required by the New
York State Environmental Quality Review Act ("SEQRA") and has determined that the Project
is a SEQRA Type II Action under 6 NYCRR Part 617.5(c)(2); and
WHEREAS, In light of the several written approvals of NYSDOT following the Town's
consideration and submission to that agency of factors similar to those set forth in EDPL §204
(B), as required by Federal statute, FHWA regulations and State statutes, and NYSDOT
regulations and policies, the Town has satisfied the criteria set forth in EDPL §206 (A) and,
therefore, is exempt from the requirement to hold an EDPL Article 2 hearing; and
WHEREAS, EDPL Section 206 (C) provides that the Town is exempt from compliance
with the hearing and determination and findings requirements of EDPL Article 2 when,
"pursuant to other law or regulation it undergoes or conducts or offers to conduct prior to an
acquisition one or more public hearings upon notice to the public and owners of property to be
acquired, and provided further that factors similar to those enumerated in subdivision (B) of
section two hundred four herein may be considered at such public hearings"; and
WHEREAS, the Project is subject to the provisions of 23 U.S.C. §128, 23 and 23 CFR
§771.111; and
WHEREAS, 23 U.S.C. §128 requires, among other things, that prior to the acquisition of
right of way interests for a public project, a public hearing be held, or the opportunity for such
be afforded, at which public hearing there are considered factors similar to those enumerated in
subdivision (B) of Eminent Domain Procedure Law §204; and
WHEREAS, in accordance with the provisions of Title 23, U.S. Code, Section 128, and
Title 40, U.S. Code of Federal Regulations, Parts 1500 to 1508 and other applicable statutes and
regulations, on May 6, 2020 and July 13, 2020, and after due notice thereof was provided, the
Town and Village of Mamaroneck, respectively, conducted public information meetings via
Zoom concerning the Project; and
WHEREAS, the public information meetings were part of a larger process during which
the Town described the alternatives and preferred alternative, discussed right-of-way needs,
construction impacts, and considered and addressed the potential social, historic, economic and
environmental consequences of the proposed Project; and
WHEREAS, in light of the foregoing, the Town has conducted a public information
meeting/hearing, upon notice to the public and owners of property to be acquired, at which
factors similar to those enumerated in EDPL Section 204(B) were presented and considered, as a
consequence of which the Town is exempt from the EDPL Article 2 hearing requirements with
respect to the Project; and
Page 77 of 273
WHEREAS, EDPL §206 (D) provides that the Town is exempt from compliance with the
hearing and determination and findings requirements of EDPL Article 2 "when in the opinion
of the condemnor the acquisition is de minimis in nature so that the public interest will not be
prejudiced by the construction of the project or because of an emergency situation the public
interest will be endangered by any delay caused by the public hearing requirement in this
article"; and
WHEREAS, the portion of the Subject Parcel in which the Town seeks to acquire a fee
interest partially lies within the bed of the Sheldrake River and constitutes approximately 4.6%
of the total land area of the Subject Parcel; and
WHEREAS, the Project and the nature and extent of the Town's acquisition of the
aforementioned real property interests in, on, over and through portions of the Subject Parcel is
de minimis in nature such that the public interest will not be prejudiced by the construction of
the Project; and
WHEREAS, on the motion of Council and seconded by Council
the above resolution was put to a roll call vote:
NOW, THEREFORE, BE IT RESOLVED, that the Town Board of the Town of
Mamaroneck has considered all relevant information pertaining to the proposed Waverly
Avenue Over the Sheldrake River Replacement Project and has determined the project
development process implemented by the Town, as well as the approvals necessarily obtained
from FHWA and NYSDOT, the public information meetings that were held as required by
statute and regulation, and the de minimis nature of the proposed acquisition of real property
interests in, on, over and through portions of the Subject Parcel, qualify the Town for
exemptions from the hearing requirements of EDPL Article 2, pursuant to EDPL Section 206
(A), (C) and (D), and
BE IT FURTHER RESOLVED, that the Town Board hereby authorizes and directs the
Town Administrator and/or their designee to take such steps and perform such acts as are
necessary for the Town to acquire the fee and temporary easement interests in, to, on, over and
through portions of Tax Map parcel 8-24-155.3, and to acquire all other real property interests
that may be necessary to accomplish the Project, including acquisition by exercise of the power
of eminent domain in accordance with the provisions of the EDPL, and
BE IT FURTHER RESOLVED, that this Resolution shall take effect immediately.
Nichinsky
King
Page 78 of 273
Fiddelman
Katz
Elkind-Eney
Page 79 of 273
COUNSEL
Town of Mamaroneck
County of Westchester
740 West Boston Post Road, Mamaroneck, NY 10543-3353
MEMORANDUM
To: Members of the Town Board
cc: Meredith S. Robson, Town Administrator
Robert Wasp, Town Engineer
From: William Maker, Jr., Attorney for the Town
Subject: Stormwater Control Facilities Agreement
Date: April 1, 2022
TEL: 914/381-7815
FAX: 914/381-7809
WMakerJr@TowrlofMamaroiieckNY.org
I attach the Stormwater Control Facilities Maintenance and License Agreement with
respect to the new maintenance building that the Planning Board required as part of its approval
process. The agreement has been reviewed by the Town Engineer who finds it to be in order.
I ask that the Town Board authorize the Town Administrator to sign the agreement on
behalf of the Town and the release of the performance bond once the attorneys for Winged Foot
confirm that the Agreement has been recorded by the Westchester County Clerk.
JQPrinted on Recycled Paper
Page 80 of 273
STORMWATER CONTROL FACILITIES
MAINTENANCE AND LICENSE AGREEMENT
Dated as of the day of , 2022
Section 003
Block 047
Lot L./1
Town of Mamaroneck
County of Westchester
State of New York
Record and\return to:
Town Attorney
Town of Mamaroneck
740 West Boston Post Road
Mamaroneck, New York 10543
Attn: William Maker, Jr., Esq.
Page 81 of 273
STORMWATER CONTROL FACILITIES
MAINTENANCE AND LICENSE AGREEMENT
WHEREAS, this day of , 2022 the Town of Mamaroneck (hereinafter
the "Town"), 740 West Boston Post Road Mamaroneck, NY and Winged Foot Holdings
Corporation ("WFHC" or "Property Owner"), 851 Fenimore Road Mamaroneck, NY, as well as
Winged Foot Golf Club Inc. ("WFGC"), 851 Fenimore Road Mamaroneck, NY desire to enter into
an agreement to provide for the long term maintenance and continuation of stormwater control
measures approved by the Town for the below named project, located on property known as the
Winged Foot Golf Course located in the Town of Mamaroneck, County of Westchester, State of
New York (the "Property"); and
WHEREAS, the Town and the Property Owner desire that the stormwater control measures
be built in accordance with the approved project plans and thereafter be maintained, cleaned,
repaired, replaced and continued in perpetuity in order to ensure optimum performance of the
components. Therefore, the Town and the Property Owner agree as follows:
1. This agreement binds the Town and the Property Owner, its successors and assigns,
to the maintenance provisions associated with the Stormwater Control Facilities depicted on:
• Turf Care Facility Improvement Plans prepared for Winged Foot Golf Club, including
the following drawings:
o Cover Sheet
o G-1, General Notes And Legend
o G-2, General Notes
o C-100, Overall Existing Conditions Plan
o C-110 & C-111, Existing Conditions Pian - Enlarged
o C-120 & C-121, Demolition And Removals Pian - Enlarged
o C-130, Overall Site Improvement Plan
o C-140 & C-141, Site Improvement Pian - Enlarged
o C-150 & C-151, Grading Plan - Enlarged
o C152 & C-153, Utility Plan - Enlarged
o C-160, Overall Phasing Plan
o C-170 & C-171, Erosion and Sediment Control Plan - Enlarged
o C-200, Wetland Mitigation And Landscape Plan
o C-300, Driveway Profiles
o C-310, Sanitary Sewer Profile
o C-320, Water Service Profile
19
Page 82 of 273
o C-330, Storm Sewer Profiles
o C-500 & c-501, Site & Pavement Details
o C-502, Water Service Details
o C-503, Sanitary Sewer Details
o C-504, Drainage Details
o C-505, Landscaping Details
a C-506, Erosion & Sediment Control Details
• Stormwater Pollution Prevention Plan (SWPPP) for Winged Foot Golf Club Turf Care
Facility, dated (last revised) January 2018;
• Stormwater Pollution Prevention Plan (SWPPP) for Winged Foot Golf Club Turf Care
Facility, Addendum dated (last revised) January 2018.
All plans are prepared by Kellard Sessions Consulting, and as described in the document
entitled.
2. The Property Owner shall maintain, clean, repair and continue the Stormwater
Control Facility measures depicted in Schedule A as necessary to ensure optimum performance of
the measures to design specifications.
3. This Agreement shall run with the land shall be binding on the successors and assigns
of the Property Owner. In the event that the Property is conveyed to another party or parties, the
subsequent owner or owners shall, as a result of such conveyance, assume all responsibility for
performing the maintenance referred to in Paragraph 2 above, and for any other costs associated with
using, maintaining and replacing the Stormwater Control Facilities to be located on the Property. The
conveyance of the Property shall unconditionally release the party conveying any such land from
obligations contained herein, unless provided for otherwise in a contract of sale or agreement between
the parties to any such conveyance.
4. The Property Owner shall be responsible for all expenses related to the maintenance
of the stormwater control facilities.
5. The Property Owner shall provide for the periodic inspection of the stormwater
control measures, not less than annually, to determine the condition and integrity of the measures.
Such inspection shall be performed by a Professional Engineer licensed by the State of New York.
The inspecting engineer shall prepare and submit to the Town within 30 days of the inspection, a
written report of the findings including recommendations for those actions necessary for the
continuation of the stormwater control measures.
Page 83 of 273
6. The Property Owner shall not authorize, undertake or permit alternation,
abandonment, modification or discontinuation of the Stormwater Control Facilities, without
approval of the Town.
7. The Property Owner shall undertake necessary repairs and/or replacement of the
stormwater control measures to ensure performance of the Stormwater Control Facilities.
8. This Agreement shall be recorded in the Office of the County Clerk of Westchester
to the extent accepted by the Clerk. This Agreement shall also be on file in the Town Clerk's Office
and the Building Department of the Town of Mamaroneck.
9. (a) The Town shall have the right, at reasonable times and upon reasonable prior
notice to the Property Owner, to enter upon the property for the purpose of performing an inspection
and determining whether the Stormwater Control Facilities are being maintained in proper working
condition in accordance with the terms hereof, and the Town is hereby granted a license over the
Property for the purpose of performing such inspection(s).
(b) In the event that the Town determines that the Property Owner has failed to
construct or maintain the Stormwater Control Facilities in accordance with the approved project plans
and the program, or has failed to undertake corrective actions specified by the Town or by the
Inspecting Engineer or has placed any building, structure, wall or other fixture within the Stormwater
Control Facilities, other than those items specified in paragraph 1 or Schedule A, (Prohibited Objects)
the Town, after giving the Property Owner ten (10) business days' notice, shall have the right but
not the obligation to enter upon the Property Owner's Property to construct or maintain the
Stormwater Control Facilities in accordance with the approved project plans and the program, or
undertake corrective actions specified by the Town or by the Inspecting Engineer, or remove any
Prohibited Object. The Property Owner shall reimburse the Town for all of the "soft" and "hard"
costs of doing the aforementioned work, including the pro -rated portion of the salaries (including
overtime) of Town employees who perform or supervise all or some of the work. If not paid, the
Town shall have the right to add that cost to the Tax imposed by the Town on the Property Owners'
Property. In addition, the Owners shall reimburse the Town for any costs the Town incurs in
attempting to collect the cost of fixing the damage (e.g. reasonable attorney's fees, fees paid to a
collection agency, court costs, etc.). If not paid, the Town shall have the right to add such collection
costs to the Tax (as defined in section 102(20) of the New York Real Property Tax Law) imposed
by the Town on the Owners' Property.
4
Page 84 of 273
(c) The Town may delegate the rights granted to it in this agreement; provided that
the entity to which the delegation is made agrees to comply with the obligations imposed upon the
Town hereunder and provided further that the Town continues to be responsible to perform those
obligations if that entity fails to do so
10. The agreement is effective as of the date of execution by both of the parties hereto.
Meredith S. Robson, Town Administrator Brendan Boyle
Town of Mamaroneck Winged Foot Golf Club, Inc.
Desmond T. Barry, Jr.
Winged Foot Holding Corp.
Page 85 of 273
State of New York )
) ss..
County of Westchester)
On the day of April in n the year 2022 before me, the undersigned,personally appeared Meredith
S. Robson, personally known to me or proved to me on the basis of satisfactory evidence to be
the individual(s) whose name(s) is (are) subscribed to the within instrument and acknowledged to
me that he/she/they executed the same in his/her/their capacity(ies), and that by his/her/their
signature(s) on the instrument, the individual(s), or the person upon behalf of which the
individual(s) acted, executed the instrument.
(signature and office of individual taking acknowledgment)
State of New York )
) ss..
County of Westchester)
On the day of in the year 2021 before me, the undersigned,
personally appeared personally known to me or proved to me on
the basis of satisfactory evidence to be the individual(s) whose name(s) is (are) subscribed to the
within instrument and acknowledged to me that he/she/they executed the same in his/her/their
capacity(ies), and that by his/her/their signature(s) on the instrument, the individual(s), or the
person upon behalf of which the individual(s) acted, executed the instrument.
(signature and office of individual taking acknowledgment)
State of New York )
) ss..
County of Westchester)
On the day of in the year 2021 before me, the undersigned,
personally appeared personally known to me or proved to me on
the basis of satisfactory evidence to be the individual(s) whose name(s) is (are) subscribed to the
within instrument and acknowledged to me that he/she/they executed the same in his/her/their
capacity(ies), and that by his/her/their signatures) on the instrument, the individual(s), or the
person upon behalf of which the individual(s) acted, executed the instrument.
(signature and office of individual taking acknowledgment)
P
Page 86 of 273
SCHEDULE A
General
The "Enlarged Grading Plan" (Sheets C-150 and C 151), "Enlarged Utility Plan" (Sheets
C-152 and C-153),"Enlarged Sediment & Erosion Control Plan" (Sheets C-170 and C-
171), "Driveway Profiles" (Sheet C-300), "Storm Sewer Profiles" (Sheet C-330) and
"Details" (Sheets C-500, C-501, C-502, C-503, C-504, C-505 and C-506) are integral
components of the post -construction stormwater facility inspection and maintenance
program. The owner, its successors and/or assigns shall completely familiarize themselves
with the plans, details and notes.
The drainage collection system, hydrodynamic separator, rain garden and related
appurtenances shall be collectively referred to herein as the "stormwater facilities."
The owner, its successors and/or assigns shall be responsible for the ongoing inspection
and maintenance of the stormwater facilities. The purpose of the inspection/maintenance
program is to provide basic instructions to the owner as to the proper inspection and
maintenance of the stormwater facilities and related appurtenances and to help the owner
identify if these facilities are not performing properly.
Inspection and Maintenance of Permanent DrainageSystems and BMPs
■ General Stormwater Facilities (i.e., drain inlets, rain gardens and rip -rap outlets)
These stormwater facilities shall be inspected weekly for the first three (3) months
following the completion of construction. Thereafter, these facilities shall be
inspected at a minimum quarterly, and always immediately following a rain event.
Upon inspection, facilities shall be immediately maintained and/or cleaned as may
be required. Any site areas exhibiting soil erosion of any kind shall be immediately
restored and stabilized with vegetation, mulch or rip -rap stone, depending on the
area to be stabilized.
Upon each inspection, all visible debris including, but not limited to, twigs, leaf and
forest litter shall be removed.
Dead/diseased vegetation within the rain garden shall be removed and replanted.
Weeds and invasive vegetation shall be removed as necessary.
■ Drain Inlets
All drain inlets have been designed with deep sumps to trap sediment prior to its
transport downstream. These sumps will require periodic inspection and
maintenance to ensure that adequate depth is maintained within the sumps.
7
Page 87 of 273
All sumps shall be inspected once per month for the first three (3) months (after
drainage system has been put into service). Thereafter, all sumps shall be inspected
every four (4) months (i.e., production of %Z inch of rainfall or greater). The owner
shall take measurements of the sump depth.
If sediment has accumulated to one-half the depth of the sump, all sediment shall
be removed from the sump. Sediments can be removed from the sumps with hand -
labor or with a vacuum device.
• Downstream Defender Water Quality Structures
The Downstream Defender is a high performance hydrodynamic separator that is a
highly effective means for the removal of sediment, floating debris and free -oil.
The Downstream Defender chamber can be inspected and maintained completely
from the surface elevation. The unit shall be inspected quarterly for the first year
of operation and semi-annual for subsequent years.
Free-floating oil and flotable debris shall be observed, maintained and removed
through the manhole access provided directly over the swirl chamber. The cleanout
of accumulated sediment shall be performed when the sediment is within 30 to 36
inches of the water surface. The depth of the sediment shall be measured by the
use of a stadia rod or a measurement tape. The sediment and debris can be removed
with hand labor or with a vacuum device.
Page 88 of 273
• Town of Mamaroneck
" Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810
FAX: (914) 381-7809
MRobson@TownofMamaroneckNY.org
To: Supervisor and Town Board
From: Meredith S. Robson, Town Administrator
Re: Intermunicipal Agreement for Road Paving on Pryor Manor Road — Town of
Mamaroneck and City of New Rochelle
Date: April 1, 2022
Attached please find the attached Intermunicipal Agreement for Road Paving on
Pryor Manor Road between the Town of Mamaroneck and the City of New
Rochelle. We are respectfully requesting the following action by the Board:
Resolved that the Town Board hereby approves the agreement with the City of
New Rochelle for paving Pryor Manor Road and hereby authorizes the Town
Administrator to execute the agreement and any related documents necessary to
carry out its implementation.
Page 89 of 273
INTERMUNICPAL AGREEMENT FOR ROAD PAVING
ON PRYER MANOR ROAD
TOWN OF MAMARONECK AND CITY OF NEW ROCHELLE
THIS INTERMUNICPAL AGREEMENT ("Agreement") is made and entered into as of the date
of the last signature below ("Effective Date"), by and between the TOWN OF MAMARONECK, having
an address at Town Center, 740 West Boston Post Road, Mamaroneck, New York 10543 ("Town") and the
CITY OF NEW ROCHELLE, having an address at City Hall, 515 North Avenue, New Rochelle, New
York 10801 (the "City"), each being a municipal corporation of the State of New York (collectively, the
"Municipalities").
WITNESSETH:
WHEREAS, Section 119-0 of the General Municipal Law authorizes municipalities to enter into
agreements for the performance of their respective functions, powers or duties; and
WHEREAS, Pryer Manor Road is a public road running through both the Town and City. Two
(2) small sections of Pryer Manor Road, located within the Town limits, are owned by the City. These
City -owned sections are highlighted on the "Subdivision Map of Pryer Manor, Town of Mamaroneck and
City of New Rochelle, Westchester, New York, dated April 5, 1924", attached hereto and made a part
thereof as Exhibit A ("City Roadway"); and
WHEREAS, the Town and City, in order to carry out their respective duties related to the repair
and maintenance of the public roadways, desire to enter into an agreement to mill and pave portions of
Pryer Manor Road located within the Town, including the City Roadway (the "Paving Services"); and
WHEREAS, it is the intent of the Municipalities, once the paving is complete, to effectuate the
sale of City Roadway from the City to the Town, subject to approval by the Town Board and City Council;
and
NOW, THEREFORE, in consideration of mutual covenants, conditions and agreements contained
herein, the Town and City agree as follows:
L The Town agrees to contract with ELQ Industries Inc. for the provision of Paving Services
on Pryer Manor Road, including the City Roadway, and to advance all of the paving costs. The City shall
reimburse the Town the actual costs quantified for the Paving Services to the City Roadway, not to exceed
Ten Thousand Twenty Eight Dollars ($10,028.00), based on the cost estimate set forth in Exhibit B,
attached hereto and made a part hereof ("City Share"). Any additional services or change orders exceeding
this amount must be approved by the City and shall be reimbursed by the City.
2. Upon the completion of the Paving Services, the Town shall submit to the City a written
request for reimbursement by the City of the City Share for the Paving Services, which request shall be
accompanied by an itemized list of costs for which the Town seeks reimbursement. The written request for
reimbursement submitted by the Town to the City shall be accompanied by supporting documentation,
including receipts, invoices and/or other similar documents. The City shall fully reimburse the Town the
City Share within thirty (30) days following receipt of the Town's written request.
Page 90 of 273
3. This Agreement contains the entire agreement and understanding concerning
reimbursement for the Paving Services, and this Agreement supersedes and replaces all prior negotiations
and proposed agreements, written or oral, except as they are included in this Agreement. The Town and
City acknowledge that neither Municipality nor its agents nor attorneys have made any promise,
representation, or warranty whatsoever, express or implied, not contained herein to induce the execution of
this Agreement and acknowledge that this Agreement has not been executed in reliance upon any promise,
representation, or warranty not contained herein. This Agreement may not be modified except by a writing
signed by the Town and City.
4. This Agreement and all rights and obligations arising out of it shall be construed in
accordance with the laws of the State of New York without regard to conflict of law principles. Any dispute
or litigation arising out of this Agreement shall be brought in the Supreme Court of the State of New York,
Westchester County.
5. This Agreement may be executed in several counterparts, each of which shall be deemed
an original and all of which shall constitute one and the same Agreement. For purposes of this Agreement,
a facsimile or electronic copy of a party's signature shall be deemed an original and sufficient to bind such
part3'-
IN WITNESS WHEREOF, the Town and City have caused his Agreement to be executed by their
duly authorized representatives.
TOWN OF MAMARONECK
MEREDITH S. ROBSON
TOWN ADMINISTRATOR
THE CITY OF NEW ROCHELLE
CHARLES B. STROME, III
CITY MANAGER
Page 91 of 273
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• Town of Mamaroneck
" Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810
FAX: (914) 381-7809
MRobson@TownofMamaroneckNY.org
To: Supervisor and Town Board
From: Meredith S. Robson, Town Administrator
Re: Memorandum of Understanding for Participation in the Short -Term
Westchester Power Extension Contract For Communities in the Con Edison
Service Territory
Date: April 1, 2022
Attached please find the Memorandum of Understanding for Participation in the
Short -Term Westchester Power Extension Contract For Communities in the Con
Edison Service Territory. We are respectfully requesting the following action by the
Board:
Resolved that the Town Board hereby authorizes the Town Administrator to
sign the Memorandum of Understanding for Participation in the Short -Term
Westchester Power Extension Contract For Communities in the Con Edison
Service Territory subject to a compliant offer being received and an award
being made.
Be it Further Resolved that the Town Board hereby selects the 100%
Renewable Clean Power Product or Standard Product as the Default
Product for Participating Customers.
Page 94 of 273
CCA MOU - CON ED 2022-03-31
MEMORANDUM OF UNDERSTANDING
For
Participation in the Short -Term Westchester Power Extension Contract
For Communities in the Con Edison Service Territory
This Memorandum of Understanding is entered into by and between:
Sustainable Westchester, Inc., a New York non-profit corporation ("Sustainable
Westchester"), and the Town of Mamaroneck (the "Municipality"), a local government
member of Sustainable Westchester (each a "Party" and collectively, the "Parties").
Background:
a. In February 2015, the New York Public Service Commission ("PSC") issued an
Order for Case 14-M-0564 as follows: "The Petition of Sustainable Westchester is
granted to the extent that its municipal members are authorized to undertake a
Community Choice Aggregation demonstration project consistent with the discussion
in the body of this Order..."
b. The PSC subsequently issued an Order for Case 14-M-0224 on April 21, 2016, which
authorized Community Choice Aggregation ("CCA") throughout New York State
(the "CCA Order") and on November 15, 2018 issued the "Order Approving Renewal
of the Sustainable Westchester Community Choice Aggregation Program"
reauthorizing the Sustainable Westchester CCA program under a Master
Implementation Plan.
c. Sustainable Westchester's CCA Program enrolled Participating Customers from an
initial group of 20 participating municipalities in April 2016. Since then, nine
additional municipalities have joined and several other municipalities are actively
working towards participation.
d. For participating municipalities in the Con Edison utility territory, the current Electric
Service Agreement for the Sustainable Westchester CCA Program will terminate on
the first meter read date after June 30, 2022
e. In compliance with the PSC CCA Orders, the Municipality has adopted local
legislation to enable Community Choice Aggregation.
f. As a member of Sustainable Westchester in good standing and participant in the
Sustainable Westchester CCA Program, the Municipality wishes to continue to
engage the services of Sustainable Westchester as the Program Manager for
Community Choice Aggregation for the Operation and Maintenance of the Program.
2.Definitions:
a. 2021 ESA: The ESA which implemented the Sustainable Westchester CCA Program
during the period from January 1, 2021 to the first meter read date after June 30,
2022.
b. 2022 Extension ESA: The ESA which will implement Sustainable Westchester CCA
Program commencing on the first meter read date after July 1, 2022 for the Con
Edison service territory. The 2022 Extension ESA shall have substantially the same
terms outlined in the attached 2022 Extension ESA Template (Attached as Exhibit 1)
and shall have a term of no longer than six months. The 2022 Extension ESA
Template sets out the new prices and terms, as well as any items which require
clarification in the context of the extension
Page 1 of 4
Page 95 of 273
CCA MOU - CON ED
2022-03-31
c. CCA Orders: Collectively, the February 26, 2015 "Order Granting Petition in Part"
issued by the PSC in Case 14-M-0564; the April 21, 2016 "Order Authorizing
Framework for Community Choice Aggregation Opt -out Program" issued by the PSC
in Case 14-M-0224 (the "CCA Framework Order"), which sets forth the
requirements, terms, and conditions under which CCA programs can proceed through
implementation; and the November 15, 2018 "Order Approving Renewal of the
Sustainable Westchester Community Choice Aggregation Program" issued by the
PSC in Case 14-M-0564, which reauthorizes the Sustainable Westchester CCA
program under a Master Implementation Plan.
d. Community Choice Aggregation Program or CCA Program or Program— A
municipal energy procurement program, which replaces the incumbent utility as the
default supplier for all Eligible Consumers within the Participating Municipality, as
defined in the PSC CCA Orders.
e. Competitive Supplier: An entity duly authorized to conduct business in the State of
New York as an energy service company ("ESCO") that procures electric power for
Eligible Consumers in connection with this CCA Program.
f. Compliant Offer: Electric power supply offer from a Competitive Supplier that
meets the requirements specified in this MOU and the 2022 Extension ESA. A
Compliant Offer price must be inclusive of fees owed to Program Manager and be
less than:
i. Residential accounts: 12.50 cents/kwh;
ii. Small commercial accounts: 12.50 cents/kwh
g. Default Product: The product selected by the Municipality for supply to its Eligible
Consumers upon enrollment, unless they take action to select a different product or
Opt out.
h. Distribution Utility: Owner or controller of the means of distribution of the natural
gas or electricity that is regulated by the Public Service Commission in the
Participating Municipality.
i. Electric Service Agreement ("ESA"): An agreement that implements a CCA
Program and contains all the terms and conditions of the Program.
j. Eligible Consumers — Residential and small commercial consumers of electricity
who have been served by the program under the 2021 ESA and have not opted out.
For the avoidance of doubt, all Eligible Consumers must reside or be otherwise
located at one or more locations within the geographic boundaries of the
Municipality, as such boundaries exist on the Effective Date of the 2021 ESA. the
2022 Extension ESA.
k. Participating Municipality: A dues -paying municipal member of Sustainable
Westchester, which has adopted the applicable local legislation for the Community
Choice Aggregation Program.
1. Participating Customers: Eligible Consumers enrolled in the Program, including
Opt -out Eligible Consumers who have been enrolled subsequent to the opt -out
process and other customers who have opted in.
m. Program Manager: Sustainable Westchester, a non-profit corporation of which the
Participating Municipality is a member.
Page 2 of 4
Page 96 of 273
CCA MOU - CON ED
2022-03-31
n. Public Service Commission ("PSC"): The New York State Public Service
Commission or the New York State Department of Public Service acting as staff on
behalf of the Public Service Commission.
o. Qualifications Review: A verification of the status of the Competitive Supplier as an
electricity supplier in the Distribution Utility's service territory. A precondition for
attaining such status is that Competitive Supplier has met the credit requirements
established by the New York Independent Systems Operator.
3. Purpose: The purpose of the Memorandum of Understanding is as follows:
a. To establish participation by The Municipality (hereafter, the "Participating
Municipality") in a Community Choice Aggregation Program (hereafter, the
"Program") that will be managed on its behalf by Sustainable Westchester,
(hereafter, the "Program Manager") under the 2022 Extension ESA.
b. To affirm that the Participating Municipality and Program Manager agree to adhere to
the terms and conditions of the 2022 Extension ESA in the event they execute it.
c. To affirm that the Participating Municipality and Program Manager agree to execute
the 2022 Extension ESA, subject to the conditions of review and approval outlined in
4(c) and 5(a), below.
4. Roles and responsibilities of the Program Manager: As Program Manager, Sustainable
Westchester agrees to perform all duties outlined in the 2022 Extension ESA and, prior to
execution of that agreement, Program Manager agrees to:
a. Provide the involved agencies and parties to the PSC CCA Orders, including, but not
limited to, the Public Service Commission and Distribution Utility, requested
information about and documentation of the actions undertaken by the Participating
Municipality in furtherance of enabling participation in the Program;
b. Manage the contract extension process including:
i. the collection of indicative pricing and other inputs against which to evaluate
the 2022 Extension ESA offers,
ii. the preparation of the 2022 Extension ESA,
iii. the acceptance, secure opening, and review of the indicative pricing and 2022
Extension ESA offers, and
iv. the organization of the Qualifications Review, offer evaluation, and selection
of a Competitive Supplier, all in a manner that is transparent to the
Participating Municipality and firms seeking to be the Competitive Supplier;
c. Sign the 2022 Extension ESA in a timely fashion subject to the conditions that:
i. the Competitive Supplier is deemed qualified for the duration of the 2022
Extension ESA by the Qualifications Review, and
ii. such Competitive Supplier's offer is deemed by the Program Manager to be a
Compliant Offer as defined in Section 2 above.
d. Fulfill any other responsibilities as may reasonably adhere to facilitating the
implementation of the Program, subject to the Program Manager's inherent and
original role as an organization driven by the deliberated priorities of its constituent
member municipalities.
5. Roles and responsibilities of the Participating Municipality: The Participating
Municipality agrees to:
Page 3 of 4
Page 97 of 273
CCA MOU - CON ED
2022-03-31
a. Sign the 2022 Extension ESA, selecting either the Standard Product or 100%
Renewable Clean Power Product [select one and initial] as the Default Product for its
Eligible Consumers, in a timely fashion, subject to the conditions that:
i. the Competitive Supplier is deemed qualified for the duration of the 2022
Extension ESA by the Qualifications Review, and
ii. such Competitive Supplier's offer is deemed by the Program Manager to be a
Compliant Offer as defined in Section 2 above.
6. Term and Termination: Memorandum of Understanding shall expire on the earlier of May
31, 2022 or the date on which the 2022 Extension ESA is signed by the Participating
Municipality, the Program Manager, and the selected Competitive Supplier. Participating
Municipality shall have the right to terminate this Memorandum of Understanding for any of
the reasons set forth in the Termination section of the 2021 ESA attached hereto as Exhibit 2.
IN WITNESSETH WHEREOF, the Parties have signed this MEMORANDUM OF
UNDERSTANDING on the day and year appearing below their respective signatures.
Town of Mamaroneck
Authorized Official Name and Title: Meredith S. Robson, Town Administrator
Signature:
Address: 740 W. Boston Post Rd., Mamaroneck, N.Y. 10543
Telephone(s): (914)381-7810
E -Mail Address: mrobson@townofmamaroneckny.org
Address for Notices: 740 W. Boston Post Rd., Mamaroneck, N.Y. 10543
Sustainable Westchester, Inc.
Authorized Official Name and Title: Nina Orville, Executive Director
Signature:
Address: 40 Green Street, Mount Kisco, NY 10549
Telephone(s): (914) 242-4725
E -Mail Address:nina@sustainablewestchester.org
Address for Notices: 40 Green Street, Mount Kisco, NY 10549
Attachments: Exhibit 1, 2022 Extension ESA Template
Exhibit 2, 2021 ESA
Page 4 of 4
Page 98 of 273
AGREEMENT TO EXTEND AND AMEND ELECTRIC SERVICE AGREEMENT
THIS AMENDMENT TO EXTEND ("Extension") is effective July 1, 2022 and entered into by and between
Town of Mamaroneck ("Municipality"), Sustainable Westchester, Inc. ("Sustainable Westchester" or
"Program Manager"), and Constellation NewEnergy, Inc. ("Competitive Supplier").
WITNESSETH:
WHEREAS, Municipality, Sustainable Westchester, and Competitive Supplier are parties to the
Electric Service Agreement dated December 16, 2020, to supply energy to Participating Customers from
their first meter reads after December 31, 2020 until their first meter reads after June 30, 2022 (the "2021
ESA"); and
WHEREAS, the 2021 ESA is scheduled to terminate after each Participating Customer's first meter
reads after June 30, 2022; and
WHEREAS Municipality has chosen the [100% Renewable Clean Power Product or Standard
Product] as the Default Product for Participating Customers;
WHEREAS, Municipality, Sustainable Westchester and Competitive Supplier have agreed to extend
the 2021 ESA, with amendments, pursuant to Article 4.4 of the 2021 ESA on the terms set forth herein.
NOW, THEREFORE, in consideration of the mutual covenants hereinafter set forth and other good
and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, Municipality,
Sustainable Westchester, and Competitive Supplier agree as follows:
1. The Term of the 2021 ESA is extended for a period of five (5) months commencing on the first meter
read date on or after July 1, 2022 and ending on the first meter read date after November 30, 2022 (as
set forth in Exhibit A Part 1 and Part 2 attached hereto), unless the 2021 ESA is terminated during the
Term pursuant to Article 4.2.
2. Exhibit A Part 1 and Exhibit A Part 2 (collectively, "Prices and Terms") of the 2021 ESA are hereby
deleted in their entirety and replaced with the Exhibit A attached hereto. The Parties agree and
acknowledge that this Extension shall not terminate or modify the 2021 ESA or any terms or
obligations of the Parties before June 30, 2022.
3. All capitalized terms used but not defined herein shall have the meaning ascribed to them in the 2021
ESA.
1
Page 99 of 273
4. For the purpose of this Extension, Article 1.14 of the 2021 ESA shall be deleted in its entirety
and replaced with the following:
1.14 "Eligible Consumers" — "Residential and small commercial consumers of electricity who
have been served by the program under the 2021 ESA and have not opted -out. For the
avoidance of doubt, all Eligible Consumers must reside or be otherwise located at one or more
locations within the geographic boundaries of the Municipality, as such boundaries exist on
the Effective Date of this ESA."
5. For the purpose of this Extension, Article 3.2 of the 2021 ESA shall be deleted in its entirety and
replaced with the following:
3.2 NOTIFICATION TO ELIGIBLE CONSUMERS OF OPT -OUT RIGHTS
Consistent with the requirements of any applicable Governmental Rules, Competitive Supplier
shall notify such Eligible Consumer (i) of the date on which such Eligible Consumer will be
automatically re -enrolled in the Program, and (ii) that Competitive Supplier will be providing
Firm Full -Requirements Power Supply to such Eligible Consumer as of the same date, subject to
the opt -out provisions of the PSC Orders, Local Law, and the Program ("Opt -Out Notice"). The
Opt -Out Notice shall be mailed to each such Eligible Consumer prior to the date of automatic
enrollment and shall: (i) prominently state all charges to be assessed by the Competitive
Supplier; (ii) at a minimum, provide a summary of the prices and terms included in Exhibit A;
(iii) state how such Eligible Consumer may opt -out of the Program prior to re -enrollment and
return to Default Service from the Distribution Utility; and (iv) state how all Participating
Consumers, subsequent to re -enrollment, will also have the right to opt -out at any time and
return to Default Service or choose a new Competitive Supplier without paying a fee or penalty
to Competitive Supplier. All such notices must be approved in advance by the Municipality.
In providing the notifications set forth in this Section, and in otherwise conducting the activities
in Article 3.4 of the 2021 ESA, Competitive Supplier must rely upon information provided to it
by the Distribution Utility for the purpose of performing its obligations. Competitive Supplier will
not be responsible for any errors in connection with notification of Eligible Consumers only to the
extent both that: 1) such errors are caused by errors or omissions in the information provided to it
by the Distribution Utility; and 2) it was reasonable for Competitive Supplier to rely upon that
provided information. Municipality shall not be responsible for any such errors by Competitive
Supplier in any event.
6. The following section shall be added as Article 20:
ARTICLE 20 AUCTION SERVICE FEE
20.1 AUCTION SERVICE FEE
Page 100 of 273
Competitive Supplier shall continue to pay the auction service company, Transparent Energy
("Auction Service Company"), $0.00015 for each kWh delivered, invoiced and paid for by
Participating Customers during the Term ("Auction Service Fee"). The Parties agree that
Competitive Supplier will remit the Auction Service Fee to the Program Manager for the
duration of this ESA. This provision shall be binding upon the Parties and all permitted assigns
and other successors -in -interest of the Parties.
Payment to the Auction Service Company shall be made monthly by ACH to the account
indicated by the Auction Service Company, provided that Competitive Supplier has received
payment with respect to the electricity used by the Participating Customers. The Auction Service
Fee shall be paid by the last business day of the month based on revenue collected by
Competitive Supplier with respect to each Participating Customer during the calendar month
prior. For example, for full payments received from Participating Customers in January the
Auction Service Fee associated with those payments will be paid by the end of March. If
Competitive Supplier has paid a past Auction Service Fee in error (or the payment was based on
information subsequently determined invalid), it may deduct from or add to future payments due
to the Auction Service Company and provide a sufficiently detailed explanation of the error.
7. The Parties agree and acknowledge that Competitive Supplier shall not perform a refresh or new
customer sweep to create a list of Newly Eligible Consumers during the Term, unless agreed to
in writing by the Parties.
8. This Extension shall bind the Parties and their successors and assigns upon execution. This
Extension, including the Exhibits, constitutes the entire agreement between the Parties with
respect to the subject matter hereof.
9. This Extension contains the entire understanding of the Parties with respect to any changes contained
herein. All other provisions of the 2021 ESA remain in full force and effect. Any conflict between this
Extension and the 2021 ESA will be resolved in favor of this Extension.
10. This Extension may be executed in counterparts without the necessity that the Parties execute the same
counterpart, each of which will be deemed an original but which together will constitute one and the
same agreement. The exchange of copies of this Extension by email or facsimile will constitute effected
execution and delivery of this Extension and may be used in lieu of the original for all purposes.
Signatures of representatives of the Parties transmitted by email or facsimile will be deemed to be
original signatures for all purposes.
Page 101 of 273
IN WITNESS WHEREOF, Municipality, Sustainable Westchester and Competitive Supplier have
executed this Extension as of the date written below.
Town of Mamaroneck
By:
Name: Meredith S. Robson
Title: Town Administrator
Address: 740 W. Boston Post Road, Mamaroneck, NY 10543
Dated:
Sustainable Westchester, Inc.
By:
Name:
Title:
Address
Dated:
CONSTELLATION NEWENERGY, INC.
By:
Name: Amanda Stewart
Title: Vice President of Retail Operations, Constellation NewEnergy, Inc.
Address: 1001 Louisiana St., Suite 2300, Houston, TX 77002
Dated:
4
Page 102 of 273
EXHIBIT A — PART 1 PRICES AND TERMS — STANDARD PRODUCT
Firm Full -Requirements Fixed Price Standard Product by Rate Classification for all Participating
Consumers located in Con Edison territory commencing service on the first consumer meter- read date
on or after July 1, 2022.
Municipality understands that for any supply to Participating Customers the Fixed Price includes NY
Public Policy Transmission Costs and NY Tier 2 REC Program Costs based on the estimates of such
costs for calendar year 2022 that were obtainable by Competitive Supplier, and Competitive Supplier
will pass through to Participating Customers any future changes, (upward or downward) to such NY
Public Policy Transmission Project Costs or NY Tier 2 REC Program Costs, based on changes in such
costs during the remainder of term of this ESA, and which will be reflected in a future adjustment. Any
such adjustments shall occur once during any calendar year.
"NY Public Policy Transmission Project Costs" means costs or charges imposed by the NYISO
(including without limitation, Work in Progress charges or other related transmission costs not
including charges under NY TOTS Project Costs or Ancillary Services and Other ISO Costs)
associated with the development of the transmission facilities under the NYISO's Public Policy
Transmission Planning Process and in compliance with FERC Order No. 1000 (Stats. & Regs
31,323 issued July 2011, as may be amended or modified from time to time during the term of
this ESA).
"NY Tier 2 REC Program Costs" means any costs related to the purchase of Tier 2 eligible
renewable energy certificates ("Tier 2 REC's") associated with the expansion of the Clean
Energy Standard to include additional compliance requirements in accordance with the "Order
Adopting Modifications to the Clean Energy Standard" in DPS Case 15-E-0302 dated October
15, 2020 (as may be proposed or implemented during the term of this ESA).
The Parties agree and acknowledge that the Fixed Price set forth below excludes costs and charges
associated with changes to the obligations of New York's Clean Energy Standard ("CES"), including
but not limited to the CES Tier 2 program costs, CES Tier 4 program costs as described in the "Order
Adopting Modifications to the Clean Energy Standard" in case 15-E-0302 dated October 15, 2020, as
may be amended or modified from time to time during the term of this ESA. In the event that changes
to such regulations/orders are finalized, such changes shall be deemed a Regulatory Event as that term
is defined in this ESA and the Parties agree to amend this Exhibit A to reflect the cost impact of such
Regulatory Event.
Table 1:
Rate Class
Fixed price per
kWh
Fixed price per kWh w GRT payment
Residential
$9.9999
$9.9999
Small Commercial
$9.9999
$9.9999
* Villages and cities in Westchester assess Gross Receipts Tax on energy sales at a rate of 1.0101 %. This is reflected in the billed
rate and remitted to the municipality by supplier as required under 8.4.4.
Page 103 of 273
Terms for System Supply Service
Term: The Price and Terms stated on this Exhibit A will commence on the first consumer meter read
date on or after July 1, 2022 for each Participating Customer and continue until the first consumer
meter read date after November 30, 2022 ("End Date") for each Participating Customer, unless this
ESA is sooner terminated in accordance with Article 4.2 of this ESA.
The period of delivery of Firm Full -Requirements Power Supply shall be consistent with the provisions
of Article 4 and Exhibit A of this ESA.
Start -Up Service Date: Firm Full -Requirements Power Supply will commence at the prices stated
above as of each Participating Customer's first meter read dates on or after July 1, 2022. Service shall
continue until the first customer meter read date after November 30, 2022 for each Participating
Customer.
Clean Energy Standards ("Clean Energy Requirements"): The standard electricity generation mix
offered to Participating Consumers under the Standard Electricity Product shall meet the minimum
Clean Energy Requirements for electric power designated by New York State.
Eligible Consumer Opt -Out: Participating Consumers are free to opt -out of the Program utilizing
established EDI drop protocols. Participating Consumers are to provide five (5) business days' notice to
the Competitive Supplier of such termination and Competitive Supplier will notify Distribution Utility
to resume service as soon as possible after such notification. There are no fees or charges for
Participating Consumers to opt -out or terminate service.
Competitive Supplier's Standard Credit Policy: Competitive Supplier will not require a credit review for
any consumer participating in the Program, nor will Competitive Supplier require any consumer to post
any security deposit as a condition for participation in the Program. The Competitive Supplier may
terminate service to a Participating Consumer and return such consumer to Default Service in the event
that the consumer fails to pay to Competitive Supplier amounts past due greater than sixty (60) days.
Supplier shall serve Newly Eligible Consumers who enroll or are enrolled into the Program after the
first Consumer meter -read date referred to above at the fixed price in Table 1 above.
Page 104 of 273
EXHIBIT A- PART 2 PRICES AND TERMS- 100% RENEWABLE CLEAN POWER
PRODUCT
Firm Full -Requirements Fixed Price for 100% Renewable Clean Power Product by Rate Classification
for all Participating Consumers located in Con Edison territory commencing service on the first
consumer meter -read date on or after July 1, 2022.
Municipality understands that for any supply to Participating Customers the Fixed Price includes NY
Public Policy Transmission Costs and NY Tier 2 REC Program Costs based on the estimates of such
costs for calendar year 2022 that were obtainable by Competitive Supplier and Competitive Supplier
will pass through to Participating Customers any future changes, (upward or downward) to such NY
Public Policy Transmission Project Costs or NY Tier 2 REC Program Costs, based on changes in such
costs during the remainder of term of this ESA, and which will be reflected in a future adjustment. Any
such adjustments shall occur once during any calendar year.
"NY Public Policy Transmission Project Costs" means costs or charges imposed by the
NYISO (including without limitation, Work in Progress charges or other related transmission
costs not including charges under NY TOTS Project Costs or Ancillary Services and Other ISO
Costs) associated with the development of the transmission facilities under the NYISO's Public
Policy Transmission Planning Process and in compliance with FERC Order No. 1000 (Stats. &
Regs 31,323 issued July 2011, as may be amended or modified from time to time during the
term of this ESA).
"NY Tier 2 REC Program Costs" means any costs related to the purchase of Tier 2 eligible
renewable energy certificates ("Tier 2 REC's") associated with the expansion of the Clean
Energy Standard to include additional compliance requirements in accordance with the "Order
Adopting Modifications to the Clean Energy Standard" in DPS Case 15-E-0302 dated October
15, 2020 (as may be proposed or implemented during the term of this ESA).
The Parties agree and acknowledge that the Fixed Price set forth below excludes costs and charges
associated with changes to the obligations of New York's Clean Energy Standard ("CES"), including
but not limited to the CES Tier 2 program costs, CES Tier 4 program costs as described in the "Order
Adopting Modifications to the Clean Energy Standard" in case 15-E-0302 dated October 15, 2020 and
New York Public Policy Transmission costs associated with the development of the transmission
facilities under the NYISO's Public Policy Transmission Planning Process and in compliance with
FERC Order No. 1000 (Stats. & Regs 31,323 issued July 2011, as may be amended or modified from
time to time during the term of this Agreement). In the event that changes to such regulations/orders are
finalized, such changes shall be deemed a Regulatory Event as that term is defined in this Agreement
and the Parties agree to amend this Exhibit A to reflect the cost impact of such Regulatory Event.
Page 105 of 273
Table 2:
Rate Class
Fixed price per kWh
Fixed price per kWh w GRT payment
Residential
$9.9999
$9.9999
Small Commercial
$9.9999
$9.9999
* Villages and cities in Westchester assess Gross Receipts Tax on energy sales at a rate of 1.0101 %. This is reflected in the billed
rate and remitted to the municipality by supplier as required under 8.4.4.
Terms for System Supply Service
Term: The Price and Terms stated on this Exhibit A — Part 2 will commence on the first consumer
meter read date on or after July 1, 2022 for each Participating Customer and continue until the first
customer meter read date after November 30, 2022 ("End Date") for each Participating Customer,
unless this ESA is sooner terminated in accordance with Article
4.2 of this ESA.
The period of delivery of 100% Renewable Clean Power Product shall be consistent with the provisions
of Article 4 and Exhibit A — Part 2 of this ESA.
Start -Up Service Date: 100% Renewable Clean Power Firm Full -Requirements Power Supply will
commence at the fixed prices stated above as of each Participating Consumer's first meter read dates on
or after July 1, 2022. Service shall continue until the first customer meter read date after November 30,
2022 for each Participating Customer.
Clean Energy Standard ("Clean Energy Requirements"): The standard electricity generation mix
offered to Participating Consumers under the Standard Electricity Product shall meet the minimum
Clean Energy Requirements for electric power designated by New York State.
100% New York Voluntary EDP Eligible RECs -- This Exhibit A -Part 2 includes a voluntary purchase
of Renewable Energy Certificates ("RECs") which comply with the attribute delivery rules set forth in
the New York Generation Tracking System ("NYGATS") Operating Rules, supporting the NY EDP
Program that are sourced from NY EDP Eligible Renewable Resources in an amount equal to 100% of
the Participating Customers' electricity usage. Competitive Supplier anticipates that the RECs provided
hereunder will be generated primarily by hydroelectric facilities, but some portion of the RECs may be
generated by wind, solar or other facilities, and Competitive Supplier reserves the right to source the
RECs from any qualifying NY EDP Eligible Renewable Resource. For clarifications purposes, this
amount includes any then -current New York clean energy standard requirements applicable to energy
service companies in New York as of the Effective Date of this Agreement plus additional NY EDP
Eligible Voluntary RECs in an amount equal to 100% of the customer's usage. Each REC represents
environmental attributes associated with one MWh of electricity generated by a renewable fuel type
defined by NYGATs Operating Rules, dated May 18, 2018, but does not include any tax credits,
depreciation allowances or third -party subsidies of any kind. Competitive Supplier does not represent or
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warrant that the RECs purchased hereunder can be used as offsets or otherwise for compliance with any
emission reduction or similar program. For purposes of this Agreement:
i. "NY EDP Eligible Renewable Resource" means any electric power generator meeting the
NY EDP Program eligibility criteria of a NY renewable energy generating source which
comply with the attribute delivery rules set forth in the NYGATS Operating Rules,
supporting the NY EDP Program, as of the Effective Date of this Agreement. Competitive
Supplier does not represent or warrant that the RECs purchased hereunder can be used as
offsets or otherwise for compliance with any emission reduction or similar program. RECs
will be retired for all participants collectively at the Program level.
ii. "NY EDP Program" means the environmental disclosure program administered by the New
York State Department of Public Service, through which load serving entities periodically
inform their customers of the fuel source, emissions and other characteristics of the
electricity resources supplied to them.
Eligible Consumer Opt -Out: Participating Consumers are free to opt -out of the Program utilizing
established EDI drop protocols. Participating Consumers are to provide five (5) business days' notice to
the Competitive Supplier of such termination and Competitive Supplier will notify Distribution Utility
to resume service as soon as possible after such notification. There are no fees or charges for
Participating Consumers to opt -out or terminate service.
Competitive Supplier's Standard Credit Policy: The Competitive Supplier will not require a credit
review for any consumer participating in the Program, nor will Competitive Supplier require any
consumer to post any security deposit as a condition for participation in the Program. The Competitive
Supplier may terminate service to a Participating Consumer and return such consumer to Default
Service in the event that the consumer fails to pay to Competitive Supplier amounts past due greater
than sixty (60) days.
Supplier intends to serve Newly Eligible Consumers who enroll and are enrolled into the Program after
the first consumer meter -read date referred to above at the fixed price in Table 2, above.
In the event that New York State institutes a subsidy for CCA purchase of RECs after the signing of this
ESA that is applicable to all or any portion of the Competitive Suppliers obligations under this ESA,
Competitive Supplier shall pass through the full subsidy to Participating Consumers in the form of a rate
reduction.
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Electric Service Agreement
(Exhibit 1 to accompany the Memorandum of Understanding
on Community Choice Aggregation)
This Electric Service Agreement is by and between local government members of Sustainable
Westchester, Constellation NewEnergy, Inc.
and Sustainable Westchester
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Contents
RECITALS
3
ELECTRIC SERVICE AGREEMENT
5
ARTICLE 1 DEFINITIONS
5
ARTICLE 2 RIGHTS GRANTED
9
ARTICLE 3 CONSUMER CHOICE, NOTIFICATION OF RIGHTS, ENROLLMENT
12
ARTICLE 4 TERM OF CONTRACT AND TERMINATION
14
ARTICLE 5 CONTINUING COVENANTS
15
ARTICLE 6 ROLE OF THE MUNICIPALITY
19
ARTICLE 7 ROLE OF PROGRAM MANAGER
20
ARTICLE 8 PRICES AND SERVICES; BILLING
21
ARTICLE 9 COMPLIANCE WITH THE PSC ORDERS
23
ARTICLE 10 SERVICE PROTECTIONS FOR RESIDENTIAL CONSUMERS
23
ARTICLE 11 NON-DISCRIMINATION IN HIRING AND EMPLOYMENT
24
ARTICLE 12 POWER SUPPLY INFORMATION AND ACCESS TO INFORMATION
24
ARTICLE 13 RESOLUTION OF DISPUTES; CHOICE OF LAW AND FORUM
25
ARTICLE 14 INDEMNIFICATION
26
ARTICLE 15 REPRESENTATIONS AND WARRANTIES
27
ARTICLE 16 INSURANCE
28
ARTICLE 17 REGULATORY EVENT/NEW TAXES
29
ARTICLE 18 MISCELLANEOUS
29
ARTICLE 19 REMEDIES
33
EXHIBIT A — PART 1 PRICES AND TERMS — STANDARD PRODUCT
36
EXHIBIT A- PART 2 PRICES AND TERMS- 100% RENEWABLE CLEAN POWER PRODUCT
38
EXHIBIT B - TEMPLATE KWH SALES AND CONSUMER ACCOUNTS DATA SUMMARY
40
EXHIBIT C - PAYMENT
42
EXHIBIT D - DATA REQUIREMENTS
43
EXHIBIT E - OPTION TO SUPPLY POWER
45
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RECITALS
WHEREAS, Sustainable Westchester, Inc. sought approval of a demonstration community
choice energy aggregation ("Community Choice") program in Westchester County in 2014,
which would allow local governments to participate in a Sustainable Westchester program to
procure energy supply from an Energy Services Company for the residents of the municipalities;
WHEREAS, on February 26, 2015, the Public Service Commission of the State of New York
approved implementation of the first Community Choice pilot program in New York State;
WHEREAS, the PSC subsequently issued the order "Authorizing Framework for Community
Choice Aggregation Opt -out Program" on April 21, 2016 (the "CCA Order") enabling
Community Choice throughout New York State;
WHEREAS, the Westchester Community Choice Aggregation program (also known as
Westchester Power) is intended to include residential and small non-residential customers, and to
permit the aggregation of electric purchases by the communities which elect to participate;
WHEREAS, the Town of Mamaroneck ("Municipality") has adopted a Local Law to participate
in the Sustainable Westchester Community Choice Program ("Program") to aggregate consumers
located within the Municipality and to negotiate competitive rates for the supply of electricity for
such consumers;
WHEREAS, the program allows Municipality to solicit competitive bids for the supply of
electricity individually or as part of a buying group with other municipal aggregators;
WHEREAS, Sustainable Westchester, Inc. has been authorized by the Municipality to act as
Program Manager for a Community Choice Program, pursuant to Local Law and Memorandum
of Understanding 2020, issue a request for proposals ("RFP") to suppliers to provide energy to
Participating Customers, and to award supply contracts;
WHEREAS, the Program executed the first electric service contracts in 2016 (the "2016 ESA")
with seventeen municipalities in the Con Edison utility territory, and signed a second round of
contracts in 2019 (the "2019 ESA") which includes twenty-three participating municipalities as
of July 2020, and the second round of contracts expire on December 31, 2020;
WHEREAS, Constellation NewEnergy, Inc., an entity duly authorized to conduct business in the
State of New York as an energy service company ("ESCO") (the "Competitive Supplier"),
desires to provide Full -Requirements Power Supply to consumers located within the
Municipality, pursuant to the terms and conditions of the Municipality's Program and this
Electric Service Agreement ("ESA");
WHEREAS, the Municipality desires that the Competitive Supplier provide Firm Full -
Requirements Power Supply and Consolidated Billing as an alternative to Default Service for
consumers within the Municipality;
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WHEREAS, Competitive Supplier is willing to provide two distinct electric supply products and
two corresponding pricing levels, (1) a Standard Product and price, and (2) a 100% Renewable
Clean Power Product comprised of the Standard Product plus New York Voluntary Clean Power
RECs and price as set out in Exhibit A herein;
WHEREAS, Municipality has chosen the 100% Renewable Clean Power Product as the Default
Product for Participating Consumers;
WHEREAS, Competitive Supplier agrees to pay a fee to Program Manager;
WHEREAS, Municipality prefers for Competitive Supplier to collect and remit the fees due the
Program Manager;
WHEREAS, the local governments that participate in the Sustainable Westchester Community
Choice Program, including this Municipality, intend that this Agreement be uniform in form and
substance in each instance throughout the Program; and
NOW THEREFORE, IT IS AGREED THAT, Municipality, Program Manager, and the
Competitive Supplier hereby enter into this ESA subject to the terms and conditions below.
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ELECTRIC SERVICE AGREEMENT
ARTICLE 1 DEFINITIONS
Capitalized terms that are used but not defined in the body of this ESA, including the Exhibits
hereto, shall be defined as set forth in this Article 1. Words defined in this Article 1 that are
capitalized shall be given their common and ordinary meanings when they appear without
capitalization in the text. Words not defined herein shall be given their common and ordinary
meanings.
1.0 Associated Entities — Any and all of the employees, officers, agents, representatives, and
independent contractors and subcontractors of the Competitive Supplier or of any of its corporate
parents or subsidiaries, which provide goods or services to, or in any way assist, the Competitive
Supplier in meeting its obligations under the ESA, but specifically excluding the Distribution
Utility.
1.1 Bankruptcy - With respect to a Parry, (i) such Party ceases doing business as a going
concern, generally does not pay its debts as they become due or admits in writing its inability to
pay its debts as they become due, files a voluntary petition in bankruptcy or is adjudicated
bankrupt or insolvent, or files any petition or answer seeking any reorganization, arrangement,
composition, readjustment, liquidation, dissolution or similar relief under the present or any
future federal bankruptcy code or any other present or future applicable federal, state or other
Governmental Rule, or seeks or consents to or acquiesces in the appointment of any trustee,
receiver, custodian or liquidator of said Party or of all or any substantial part of its properties, or
makes an assignment for the benefit of creditors, or said Parry takes any corporate action to
authorize or that is in contemplation of the actions set forth in this clause (i); or (ii) a proceeding
is initiated against the Parry seeking any reorganization, arrangement, composition, readjustment,
liquidation, dissolution or similar relief under the present or any future federal bankruptcy code
or any other Governmental Rule and such proceeding is not dismissed within ninety (90) days
after the commencement, or any trustee, receiver, custodian or liquidator of said Party or of all or
any substantial part of its properties is appointed without the consent or acquiescence of said
Party, and such appointment is not vacated or stayed on appeal or otherwise within ninety (90)
days after the appointment, or, within ninety (90) days after the expiration of any such stay, has
not been vacated, provided that, notwithstanding the foregoing, the exercise of rights to take over
operation of a Parry's assets, or to foreclose on any of a Party's assets, by a secured creditor of
such Party (including the appointment of a receiver or other representative in connection with the
exercise of such rights) shall not constitute a Bankruptcy.
1.2 CCA Orders — Collectively, the February 26, 2015 "Order Granting Petition in Part"
issued by the PSC in Case 14-M-0564; the April 21, 2016 "Order Authorizing Framework for
Community Choice Aggregation Opt -out Program" issued by the PSC in Case 14-M-0224,
which sets forth the requirements, terms, and conditions under which CCA programs can
proceed through implementation; and the November 15, 2018 "Order Approving Renewal of the
Sustainable Westchester Community Choice Aggregation Program" issued by the PSC in Case
14-M-0564, which reauthorizes the Sustainable Westchester CCA program under a Master
Implementation Plan.
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1.3 100% Renewable Clean Power Product - Firm Full -Requirements Power Supply matched
with New York Voluntary Clean Power RECs (hydropower, solar energy or wind energy) as
defined in, and subject to the Attribute delivery rules set forth in, the New York Generation
Tracking System ("NYGATS") Operating Rules, supporting the Public Service Commission's
Environmental Disclosure Program, as further described and defined in Pricing Exhibit A- Part
2.
1.4 Commercially Reasonable - Any of the practices, methods and acts which, in the exercise
of reasonable judgment in light of the facts known, or which in the exercise of due diligence
should have been known, at the time the decision was made, would have been expected in the
industry to accomplish the desired result consistent with reliability, safety, expedition, project
economics and applicable law and regulations, as defined in the Uniform Business Practices or
without limitation in additional applicable law and regulations, provided that in no event shall
increased costs or economic hardship be an excuse for not performing a Party's obligations under
this ESA.
1.5 Community Choice — Municipal electricity procurement program, purchasing supply for
the aggregated demand for all Eligible Customers within the Municipality.
1.6 Competitive Supplier or Energy Services Company ("ESCO")— An entity duly authorized
to conduct business in the State of New York as an ESCO.
1.7 Consolidated Billing - A billing option that provides Participating Customers with a single
bill issued by the Distribution Utility combining delivery and supply charges from the
Distribution Utility and Competitive Supplier respectively.
1.8 Default Product — The product selected by the Municipality for supply to its Eligible
Consumers upon enrollment, unless they take action to select a different product or opt out..
1.9 Default Service — Supply service provided by the Distribution Utility to customers who
are not currently receiving service from a Competitive Supplier. Residential and small
commercial consumers within the Municipality that receive Default Service, and have not opted
out, will be enrolled in the Program as of the Effective Date.
1.10 Delivery Term - The period for which prices for Firm Full -Requirements Power Supply
have been established, as set forth in Exhibit A.
1.11 Distribution Utility - Owner or controller of the means of distribution of the natural gas
or electricity that is regulated by the Public Service Commission in the Participating
Municipality.
1.12 Electronic Data Interchange ("EDP') - The exchange of business data in a standardized
format between business computer systems.
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1.13 Effective Date - The day immediately following final day of the rescission period, which
immediately follows the opt -out period, which occurs after notifications to Eligible Consumers,
which occurs after this ESA has been executed by the Parties (to be determined by the later date,
if the Parties execute on different dates).
1.14 Eligible Consumers — Residential and small commercial consumers of electricity who
receive Default Service from the Distribution Utility as of the Effective Date, or have been
served by the program under the 2019 ESA and have not opted -out, or "Newly Eligible
Consumers" that subsequently become eligible to participate in the Program, at one or more
locations within the geographic boundaries of the Municipality, except those consumers who
receive Default Service and have requested not to have their account information shared by the
Distribution Utility. For the avoidance of doubt, all Eligible Consumers must reside or be
otherwise located at one or more locations within the geographic boundaries of the Municipality,
as such boundaries exist on the Effective Date of this ESA.
1.15 ESA - This Electric Service Agreement.
1.16 Environmental Disclosure Label — The fuel mix purchased by an ESCO and the related
emissions of those fuels compared to a statewide average, which is required to be reported under
the DPS's Environmental Disclosure Program.
1.17 Federal Energy Regulatory Commission ("FERC") -The United States federal agency
with jurisdiction over interstate electricity sales, wholesale electric rates, hydroelectric licensing,
natural gas pricing, and oil pipeline rates.
1.18 Firm Full -Requirements Power Supply - The service under which the Competitive
Supplier provides all of the electrical energy, capacity, reserves, and ancillary services,
transmission services, transmission and distribution losses, congestion management, and other
such services or products necessary to provide firm power supply at a fixed contract price
including all those components regardless of changes in kWh usage or customer grouping
during the contract term to Participating Consumers at the Point of Sale.
1.19 Force Majeure - Any cause not within the reasonable control of the affected Party which
precludes that party from carrying out, in whole or in part, its obligations under this ESA,
including, but not limited to, Acts of God; winds; hurricanes; tornadoes; fires; epidemics;
landslides; earthquakes; floods; other natural catastrophes; strikes, lock -outs or other industrial
disturbances; acts of public enemies; acts, failures to act or orders of any kind of any
governmental authorities acting in their regulatory or judicial capacity, provided, however, that
any such discretionary acts, failures to act or orders of any kind by the Municipality may not be
asserted as an event of Force Majeure by the Municipality; insurrections; military action; war,
whether or not it is declared; sabotage; riots; civil or industrial disturbances or explosions.
Nothing in this provision is intended to excuse any Party from performing due to any
governmental act, failure to act, or order, where it was reasonably within such Party's power to
prevent such act, failure to act, or order. Economic hardship of any Party shall not constitute an
event of Force Majeure.
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1.20 General Communications - The type of communications described and defined in
Article 5.7 herein.
1.21 Governmental Authority - Any national, state or local government, independent system
operator, regional transmission owner or operator, any political subdivision thereof or any other
governmental, judicial, regulatory, public or statutory instrumentality, authority, body, agency,
department, bureau, or entity, excluding the Municipality.
1.22 Governmental Rule - Any law, rule, regulation, ordinance, order, code, permit,
interpretation, judgment, decree, or similar form of decision of any Governmental Authority
having the effect and force of law.
1.23 kWh, kW - Kilowatt-hour and kilowatt, respectively.
1.24 Local Law — A local law or ordinance, adopted by Municipality according to General
Municipal Law, which authorizes Municipality to join the Sustainable Westchester Community
Choice Program.
1.25 Memorandum of Understanding 2020 — Binding agreement between Municipality and
Program Manager authorizing Sustainable Westchester to administer the Program.
1.26 Newly Eligible Consumers — Residential and small consumers of electricity that become
Eligible Consumers after the Effective Date, including those that opt in or move into
Municipality and those who complete or terminate other 3rd party supply contracts and have
returned to Default Service, provided these consumers have not previously opted out of the
Program.
1.27 New Taxes - Any taxes not in effect as of the Effective Date enacted by a Governmental
Authority or the Municipality, to be effective after the Effective Date with respect to Firm Full -
Requirements Power Supply, or any Governmental Rule enacted and effective after the Effective
Date resulting in application of any existing tax for the first time to Participating Consumers.
1.28 NYISO - The New York Independent System Operator, or such successor or other entity
which oversees the integrated dispatch of power plants in New York and the bulk transmission of
electricity throughout the New York power grid.
1.29 Participating Consumers - Eligible Consumers enrolled in the Program, either because
they are consumers who receive Default Service from the Distribution Utility as of the Effective
Date and have not opted out, or have been served by the Program under the 2019 ESA and have
not opted out, or are Newly Eligible Consumers.
1.30 Parties - The Municipality, the Program Manager, and the Competitive Supplier, as the
context requires. In the singular, "Party" shall refer to any one of the preceding.
1.31 Point of Delivery - The boundary of the Distribution Utility's electricity franchise, or the
point at which the Competitive Supplier delivers the power to the Distribution Utility.
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1.32 Point of Sale - The electric meter for each Participating Consumer's account, as
designated by the Distribution Utility, such that all line loss costs are included in Competitive
Supplier price to bring power to the meter.
1.33 Program - Sustainable Westchester Community Choice Aggregation Program.
1.34 Program Manager — Sustainable Westchester, Inc., a non-profit organization comprised
of multiple municipalities in Westchester County of which the Municipality is a member,
authorized by PSC to put out for bid the total amount of electricity being purchased by
Participating Consumers. Program Manager is responsible for Program organization,
administration, procurement, and communications, unless otherwise specified.
1.35 PSC or DPS - The New York State Public Service Commission or the New York State
Department of Public Service acting as Staff on behalf of the PSC, or any successor state agency.
1.36 Qualifying Regulatory Event-- Implementation of a new, or changes to an existing,
Governmental Rule by a Governmental Authority at any time after Competitive Supplier submits
its bid response to the RFP associated with this ESA, including without limitation the
Distribution Utility's tariffs, market rules, operating protocols and definitions, which have a
material effect on the services and transactions contemplated by this ESA. A "change" as used
herein includes without limitation any amendment, modification, nullification, suspension,
repeal, finding of unconstitutionality or unlawfulness, or any change in construction or
interpretation. To meet the threshold of being a Qualifying Regulatory Event, the impact of the
event must impact the majority of customers in the same rate class, but not including a
Regulatory Event that applies uniquely to Competitive Supplier. Notwithstanding anything to the
contrary in this ESA or the RFP, any changes to the Purchase of Receivables (POR) approved by
the PSC shall be deemed a Qualifying Regulatory Event hereunder.
1.37 Regulatory Event-- Implementation of a new, or changes to an existing, Governmental
Rule by a Governmental Authority at any time after Competitive Supplier submits its bid
response to the RFP associated with this ESA, including without limitation the Distribution
Utility's tariffs, market rules, operating protocols and definitions, which have a material effect on
the services and transactions contemplated by this ESA. A "change" as used herein includes
without limitation any amendment, modification, nullification, suspension, repeal, finding of
unconstitutionality or unlawfulness, or any change in construction or interpretation.
1.38 Retail Price - As set forth in Exhibit A.
1.39 Service Commencement Date - The date of the Participating Consumers' first meter read
date after the Effective Date, or as soon as necessary arrangements can be made with the
Distribution Utility thereafter.
1.40 Standard Product — Traditional generation mix, meeting the minimum Renewable
Portfolio Standards for electric power established by New York State.
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1.41 Term - As defined in Article 4.1.
1.42 Uniform Business Practices — Regulations governing the business practices of utilities
and Energy Services Companies with regards to service, billing, marketing, data, and customer
rights, issued by the New York State Public Service Commission (Case 98-M-1343).
ARTICLE 2 RIGHTS GRANTED
2.1 GENERAL DESCRIPTION AND LIMITATIONS
Competitive Supplier is hereby granted the exclusive right to be the default provider of Firm
Full -Requirements Power Supply to Participating Consumers pursuant to the terms of this ESA.
For the avoidance of doubt, Competitive Supplier shall be authorized to supply Firm Full -
Requirements Power Supply only to Participating Consumers enrolled in the plan or plans
managed by the Program Manager, and the Distribution Utility will continue to have the right
and obligation to supply electricity to Eligible Consumers who opt -out of the Program and
remain on, or return to, Default Service, until changes in law, regulation or policy may allow
otherwise.
In accordance with Article 3 below, all Eligible Consumers shall be automatically enrolled in the
Program unless they choose to opt -out or have previously opted out of the Program. In the event
the geographic boundaries of the Municipality change during the term of this ESA, Competitive
Supplier shall only be obligated to supply Firm Full -Requirements Service to those Participating
Consumers located within the Municipality as such boundaries existed on the Effective Date of
this ESA. As between the Parties, the Competitive Supplier has the sole obligation of making
appropriate arrangements with the Distribution Utility, and any arrangements which may be
necessary with the NYISO so that Participating Consumers receive the electricity supplies to be
delivered pursuant to this ESA.
The Municipality shall specifically authorize the Distribution Utility to provide, and Competitive
Supplier the right to obtain and utilize as required, all billing and energy consumption
information for Participating Consumers as is reasonably available from the Distribution Utility.
The Distribution Utility Fees for the provision of this data shall be paid for by the Supplier.
Competitive Supplier shall request consumption data for individual Participating Consumers
from the Distribution Utility via EDI. If further action is required by the Distribution Utility to
authorize Competitive Supplier to receive such consumption and billing data, the Program
Manager, on behalf of the Municipality agrees to use Commercially Reasonable efforts, at
Competitive Supplier's cost, to assist Competitive Supplier, if so requested by it, in obtaining
such information for Participating Consumers, including, without limitation, assisting
Competitive Supplier in obtaining permission from such Eligible Consumers and/or the PSC,
where necessary as a prerequisite to the provision of such information. Competitive Supplier
shall not be responsible for any errors that Competitive Supplier or any of its Associated Entities
makes in the provision of Firm Full -Requirements Power Supply only to the extent both that: 1)
such errors are caused by errors or omissions in the information provided to it by the Distribution
Utility; and 2) it was reasonable for the Competitive Supplier to rely upon that provided
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information. The Municipality shall not be responsible for any such errors by the Competitive
Supplier in any event.
2.2 NO THIRD PARTY BENEFICIARIES
Except as specifically provided in Section 18.11, this ESA does not and is not intended to confer
any rights or remedies upon any person other than the Parties. This ESA facilitates rights under
the CCA Orders and Local Law for Eligible Consumers to purchase electricity from the
Competitive Supplier in accordance with this ESA. The Municipality, or Program Manager in
support of the Municipality, has the right, but not the obligation, to advocate on behalf of the
Eligible Consumers interested in contracting for electric supply and on behalf of all Participating
Consumers, unless otherwise prevented by law.
2.3 COMPLIANCE WITH LAWS
The Municipality represents that the Local Law has been duly adopted.
Competitive Supplier specifically represents that it has exercised due diligence to review and has
fully complied with all relevant regulations, requirements, and orders of the FERC, NYISO, and
PSC.
2.4 CONDITIONS PRECEDENT
The Municipality's obligations under this ESA shall be conditioned upon the Competitive
Supplier fulfilling the following requirements:
a) maintain Competitive Supplier's license from PSC (as such term is defined in the Local
Distribution Utility's Terms and Conditions for Competitive Suppliers);
b) execute any appropriate NYISO applications and agreements;
c) obtain authorization from the FERC to sell power at market-based rates;
d) complete EDI testing with Distribution Utility;
e) provide all other documentation required by the Distribution Utility; and
f) satisfying all insurance requirements set forth in Article 16 or elsewhere in this ESA.
If Competitive Supplier has not fulfilled all such requirements by the Service Commencement
Date, then the Municipality may terminate this ESA without any liability from Municipality to
the Competitive Supplier.
2.5 OWNERSHIP AND USE OF ELIGIBLE CONSUMER DATA
Competitive Supplier acknowledges that: 1) all Eligible Consumer data (including addresses,
telephone numbers or other identifying information) made available to Competitive Supplier as
an agent of Municipality for such data must be protected by the Competitive Supplier and its
Associated Entities to the fullest extent possible under the law; 2) the Competitive Supplier does
not hold any permanent right, title or interest in this data; and 3) this data is to be obtained,
retained and used by the Competitive Supplier and its Associated Entities solely to provide Firm
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Full -Requirements Power Supply to Participating Consumers and to render other services
expressly required or permitted under this ESA. Any other use of Eligible Consumer data
without the prior written consent of the Municipality is strictly prohibited. Competitive Supplier
may share such Eligible Consumer data with third -party vendors as reasonably necessary to
accommodate Competitive Supplier's provision of Firm Full -Requirements Power Supply or
other performance pursuant to this ESA (including, without limitation, collection of receivables
or enhancement of data exchange between the Parties), provided that Competitive Supplier will
take reasonable measures to secure the confidential nature of such data and the restrictions set
forth in this Article 2.5 and elsewhere in this ESA, and that any vendor or subcontractor is also
bound by the terms and conditions of this ESA, especially those regarding data confidentiality
and prohibition on non -permitted uses of data through a signed non -disclosure agreement, a copy
of which will be provided to the Municipality. Except as expressly provided in this ESA, and as
otherwise permitted by law, Competitive Supplier and its Associated Entities shall not disclose
any Eligible Consumer data to any third -party and Competitive Supplier and its Associated
Entities shall take all Commercially Reasonable measures to protect Eligible Consumer data
from access by, or beneficial use for, any third -party. To the extent that the provision of Firm
Full -Requirements Power Supply or other services under this ESA requires that Competitive
Supplier and its Associated Entities have access to or make use of any Eligible Consumer data,
Competitive Supplier and its Associated Entities shall treat such Eligible Consumer data as
confidential information. Competitive Supplier may use Eligible Consumer data to engage in
direct marketing only during the term of this ESA and subject to the terms set forth in Article
18.2. A violation of this Article 2.5 shall be grounds for termination under Article 4.2(a).
Competitive Supplier agrees violation of this Article 2.5 shall constitute irreparable harm.
ARTICLE 3 CONSUMER CHOICE, NOTIFICATION OF RIGHTS, ENROLLMENT
3.1 CONSUMER CHOICE
The Parties acknowledge and agree that all Participating Consumers have the right, pursuant to
CCA Orders, Local Law, and the Program, to change their source of electricity supply, as set
forth in Article 2.1. The Parties represent and warrant to each other that they shall not interfere
with the right of Participating Consumers to opt -out of the Program, and shall comply with any
rules, regulations or policies of PSC, the Distribution Utility and/or other lawful Governmental
Authority regarding the procedures for opting out or of switching from one source of electric
supply to another. Not inconsistent with the above, however, the Parties may take Commercially
Reasonable measures to encourage Participating Consumers to affirmatively agree to remain in
the Program, consistent with any Governmental Rules.
3.2 NOTIFICATION TO NEWLY ELIGIBLE CONSUMERS OF OPT -OUT RIGHTS
Consistent with the requirements of any applicable Governmental Rules, and within a reasonable
time after the Distribution Utility notifies Competitive Supplier of the existence of a New
Consumer and has provided to Competitive Supplier such New Consumer's account number,
service and billing address, and other pertinent contact information, Competitive Supplier shall
notify such New Consumer (i) of the date on which such New Consumer will be automatically
enrolled in the Program, and (ii) that the Competitive Supplier will be providing Firm Full -
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Requirements Power Supply to such New Consumer as of the same date, subject to the opt -out
provisions of the PSC Orders, Local Law, and the Program ("Opt -Out Notice"). The Opt -Out
Notice shall be mailed to each such New Consumer prior to the date of automatic enrollment and
shall: (i) prominently state all charges to be assessed by the Competitive Supplier; (ii) at a
minimum, provide a summary of the prices and terms included in Exhibit A; (iii) state how such
New Consumer may opt -out of the Program prior to enrollment and remain on Default Service
from the Distribution Utility; and (iv) state how all Participating Consumers, subsequent to
enrollment, will also have the right to opt -out at any time and return to Default Service or choose
a new Competitive Supplier without paying a fee or penalty to Competitive Supplier. All such
notices must be approved in advance by the Municipality.
In providing the notifications set forth in this Article 3.2, and in otherwise conducting the
activities in Article 3.4 below, the Competitive Supplier must rely upon information provided to
it by the Distribution Utility for the purpose of performing its obligations. Competitive Supplier
will not be responsible for any errors in connection with notification of Eligible Consumers only
to the extent both that: 1) such errors are caused by errors or omissions in the information
provided to it by the Distribution Utility; and 2) it was reasonable for the Competitive Supplier to
rely upon that provided information. The Municipality shall not be responsible for any such
errors by the Competitive Supplier in any event.
3.3 CONSUMER AWARENESS
Upon mutual agreement concerning the content and method, either the Competitive Supplier,
Municipality, or Program Manager may conduct consumer awareness efforts at its sole expense.
3.4 ENROLLMENT
3.4.1 Participating Consumers —All Eligible Consumers as of the Effective Date will be
enrolled in the Program, thus becoming Participating Consumers, under the terms of this ESA
unless they opt -out during the 30 -day period specified in the PSC Orders. Participating
Consumers may disenroll from the Program at any time thereafter with no fee or penalty. The
Municipality shall authorize the Distribution Utility to provide to Competitive Supplier or to an
alternative designee of the Program Manager who has agreed in writing to a non -disclosure
agreement, a copy of which will be provided to the Municipality, a list of Participating
Consumers as of the Effective Date, as well as such Participating Consumer's service and billing
addresses, and any other information necessary for Competitive Supplier to commence Firm
Full -Requirements Power Supply to such Participating Consumers as of the Service
Commencement Date.
3.4.2 Newly Eligible Consumers - If Newly Eligible Consumers elect not to opt -out of the
Program as provided in Article 3.2, such Newly Eligible Consumers will be automatically
enrolled by Competitive Supplier in the Program. These Newly Eligible Consumers electing not
to opt out of the Program as provided in Article 3.2 shall be enrolled in the Program at a price as
defined in Exhibit A. Competitive Supplier shall enroll such Newly Eligible Consumers in
accordance with applicable PSC and Distribution Utility rules.
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3.4.3 Eligible Consumers Who Have Previously Opted Out - At any time during this ESA,
Eligible Consumers who have previously opted out of the Program may request that they be
enrolled or re -enrolled in the Program. Competitive Supplier shall provide Firm Full -
Requirements Power Supply to such Eligible Consumers at a price as set forth in Exhibit A.
Following mutually agreed upon procedures, the Competitive Supplier is responsible for
accurately and promptly transmitting information regarding Eligible Consumers, to the
Distribution Utility. The Competitive Supplier shall be responsible for enrolling all Eligible
Customers through EDI transactions submitted to the Distribution Utility for initial enrollment in
the aggregation and all enrollments thereafter.
3.4.4 Consumers Served by Third -Parties - Consumers being served under other competitive
supply programs offered by third -parties will not be automatically enrolled as Participating
Consumers under this ESA when such program terminates or is otherwise completed.
Competitive Supplier agrees that consumers under such third -party competitive supply programs
may affirmatively opt -in at any time and receive Firm Full -Requirements Power Supply, thereby
becoming Participating Consumers. Newly Eligible Consumers who opt -in as provided in this
Article 3.4.4 shall be enrolled in the Program at the rates reflected in Exhibit A that refer
specifically to Newly Eligible Customers.
3.4.5 Termination Fees. There shall be no termination fees for any residential, small
commercial, or municipal Participating Consumers to disenroll from the Program.
ARTICLE 4 TERM OF CONTRACT AND TERMINATION
4.1 TERM
This ESA shall commence on the Effective Date, provided, however, that Competitive Supplier's
obligation to provide Firm Full -Requirements Power Supply shall commence on the Service
Commencement Date, and shall terminate with the Participating Consumers' first meter read
determined by the Parties and delineated in Exhibit A, unless terminated earlier under Article 4.2
below ("Term").
4.2 TERMINATION
This ESA may be terminated at any time upon written notice:
a) by the Municipality, or the Competitive Supplier, if the other Party fails to remedy or cure
any breach of any material provision or condition of this ESA (including, but not limited to,
Article 2.5 and Article 9), but excluding the failure to provide or arrange for Firm Full -
Requirements Power Supply, which is addressed in Article 4.2(d)), within sixty (60) days
following written notice to do so by the non -breaching party; or
b) by the Municipality, or the Competitive Supplier, if any material provision or condition of
this ESA be finally adjudged invalid by any court of competent jurisdiction, or if PSC exercises
any lawful jurisdiction so as to invalidate or disapprove this ESA in whole or in significant part;
or
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c) by the Municipality, if a Regulatory Event that is not a Qualifying Regulatory Event affects
the Competitive Supplier and Competitive Supplier incurs costs and chooses to allocate and
collect excess costs from Participating Consumers; or
d) by the Municipality, if a court, PSC or other lawful authority adjudicates contrary to Article 6;
or
e) by the Municipality, i) if an order is entered against the Competitive Supplier approving a
petition for an arrangement, liquidation, dissolution or similar relief relating to Bankruptcy or
insolvency and such order remains unvacated for thirty (30) days; or (ii) immediately if the
Competitive Supplier shall file a voluntary petition in Bankruptcy or any petition or answer
seeking any arrangement, liquidation or dissolution relating to Bankruptcy, insolvency or other
relief for debtors or shall seek, consent to, or acquiesce in appointment of any trustee, receiver,
or liquidation of any of Competitive Supplier's property; or
f) notwithstanding the foregoing, the failure of Competitive Supplier to provide or arrange for
Firm Full -Requirements Power Supply to Participating Consumers, in the absence of Force
Majeure or the Municipality's failure to perform, shall constitute an act of default, and the
Municipality may terminate this ESA upon giving written notice and without a cure period. In
the event the Competitive Supplier has performed its obligations hereunder and its failure to
arrange for or provide Firm Full -Requirements Power Supply is a direct result of actions or non -
actions by any transmission service provider, the Distribution Utility, or the NYISO, the
Competitive Supplier's failure shall not be deemed to be an act of immediate default and would
be subject to remedy or cure as provided in Article 4.2(a).
4.3 OBLIGATIONS UPON TERMINATION
Following termination of this ESA, the Parties shall each discharge by performance all
obligations due to any other Parry that arose up to the date of termination of the ESA and
Competitive Supplier shall continue to have the right to collect all monies due for services
rendered to that date.
Upon termination, Competitive Supplier shall have all Participating Consumers switched back to
obtaining supply from the Distribution Utility by submitting all consumer drops via EDI to the
Distribution Utility in a form acceptable to the Distribution Utility.
4.4 EXTENSION
The ESA may be extended beyond the termination date established in Article 4.1 by mutual,
written agreement of the Parties. Any new pricing terms shall be added to and replace Exhibit A
as Exhibit A Extension. Upon any such extension, this ESA shall continue to be in effect, and all
provisions of the ESA shall retain the same force and effect as before the extension, unless it is
terminated by any Party pursuant to the provisions of Article 4.2 or until the date stated in such
extension.
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ARTICLE 5 CONTINUING COVENANTS
The Competitive Supplier agrees and covenants to perform each of the following obligations
during the term of this ESA.
5.1 STANDARDS OF MANAGEMENT AND OPERATIONS
In performing its obligations hereunder, during the term of this ESA, the Competitive Supplier
shall exercise reasonable care to assure that its facilities are prudently and efficiently managed;
that it employs an adequate number of competently trained and experienced personnel to carry
out its responsibilities; that it delivers or arranges to deliver an uninterrupted supply of such
amounts of electricity to the Point of Delivery as are required under this ESA; that it complies
with all relevant industry standards and practices for the supply of electricity to Participating
Consumers; and that, at all times with respect to Participating Consumers, it exercises good
practice for a Competitive Supplier and employs all Commercially Reasonable skills, systems
and methods available.
5.2 CUSTOMER SERVICE ACCESS
The Competitive Supplier agrees to provide, or cause to be provided, certain customer services to
Participating Consumers. Such services shall be reasonably accessible to all Participating
Consumers, shall be available during normal working hours, shall allow Participating Consumers
to transact business they may have with the Competitive Supplier, and shall serve as a
communications liaison among the Competitive Supplier, the Municipality, and the Distribution
Utility. A toll-free telephone number will be established by Competitive Supplier and be
available for Participating Consumers to contact Competitive Supplier during normal business
hours (9:00 A.M.- 5:00 P.M. Eastern Time, Monday through Friday) to resolve concerns, answer
questions and transact business with respect to the service received from Competitive Supplier.
To the extent practicable, the Municipality will post program -related information on the
Municipality's website which will be available to Participating Consumers for general
information, comparative pricing, product, and service information, and other purposes.
5.3 RESPONDING TO REQUESTS FOR INFORMATION
To the extent authorized by the Participating Consumer(s) and to the extent such individual
permission is required by law, the Competitive Supplier shall, during normal business hours (as
set forth above), respond promptly and without charge therefore to reasonable requests of the
Municipality for information or explanation regarding the matters covered by this ESA and the
supply of electricity to Participating Consumers. Competitive Supplier agrees to designate a
service representative or representatives (the "Service Contacts") who shall be available for these
purposes, and shall identify the office address and telephone number of such representative(s).
Whenever necessary to comply with this Article 5.3, the Service Contacts shall call upon other
employees or agents of the Competitive Supplier to obtain such information or explanation as
may be reasonably requested. Nothing in this Article 5.3 shall be interpreted as limiting the
obligation of the Competitive Supplier to respond to complaints or inquiries from Participating
Consumers, or to comply with any regulation of PSC regarding customer service.
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5.4 ARRANGING FOR FIRM FULL -REQUIREMENTS POWER SUPPLY
Competitive Supplier shall participate in or make appropriate arrangements with NYISO, any
relevant regional transmission organization, wholesale suppliers or any other entity to ensure an
uninterrupted flow of Firm Full -Requirements Power Supply to the Distribution Utility for
delivery to Participating Consumers, and exercise all Commercially Reasonable efforts to
cooperate with NYISO or any other entity to ensure a source of back-up power in the event that
Competitive Supplier is unable to deliver Firm Full -Requirements Power Supply to the Point of
Delivery. In the event the Competitive Supplier is unable to deliver sufficient electricity to the
grid to serve Participating Consumers, the Competitive Supplier shall utilize such arrangements
and exercise all Commercially Reasonable efforts as may be necessary to continue to serve
Participating Consumers under the terms of this ESA, and shall bear any costs it may incur in
carrying out these efforts and obligations. Competitive Supplier shall not be responsible to the
Municipality or any Participating Consumers in the event that, through no fault of the
Competitive Supplier or its Associated Entities, the Distribution Utility disconnects, curtails or
reduces service to Participating Consumers (notwithstanding whether such disconnection is
directed by NYISO).
5.5 NON-DISCRIMINATORY PROVISION OF SERVICE
Competitive Supplier shall supply electric energy to the Point of Delivery to all Participating
Consumers on a non-discriminatory basis; provided, however, that those prices and other terms
may vary in accordance with reasonably established rate classifications (e.g., residential and
small commercial as defined by the Distribution Utility) or by such other categories as appear in
Exhibit A. To the extent applicable, Competitive Supplier's prices, terms and conditions shall be
in accordance with the New York General Laws, the regulations of PSC, and other applicable
provision of law. To the extent required by law and/or the conditions of any PSC approval of this
ESA, the Competitive Supplier may not deny service to an Eligible or Participating Consumer
for failure to pay the bills of any other electric company (whether engaged in the distribution,
transmission, or generation of electricity) or of any other aggregator, marketer or broker of
electricity, but may reasonably deny or condition new service, or terminate existing service,
based upon any Participating Consumer's failure to pay bills from the Competitive Supplier,
subject to any provisions of law or applicable PSC orders or regulations. Provision of electric
energy supply shall be subject to Competitive Supplier's standard credit policy, to the extent
permitted by law, as described in Exhibit A.
5.6 APPROVAL OF GENERAL COMMUNICATIONS
Competitive Supplier shall cooperate with the Municipality in the drafting and sending of
messages and information to Eligible or Participating Consumers concerning the Program or any
matter arising under or related to this ESA. Competitive Supplier shall, prior to sending, whether
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directly or through its Associated Entities, any direct mail, advertising, solicitation, bill insert,
electronic mail, or other similar written or electronic communication (collectively, "General
Communications") to Eligible or Participating Consumers (but excluding individually drafted or
tailored communications responding to the specific complaint or circumstance of an individual
consumer), provide a copy of such General Communication to the Municipality and to Program
Manager for its review to determine whether it is consistent with the purposes and goals of the
Municipality and Program Manager. The Municipality or Program Manager shall have the right
to disapprove such General Communications and suggest revisions if it finds the communication
inconsistent with the purposes and goals of the Municipality, factually inaccurate or likely to
mislead; provided, however: (i) that the communication shall be deemed approved if the
Municipality and Program Manager fails to respond within seven (7) calendar days (not
including weekends and holidays); and (ii) that no approval shall be necessary for any
communication (a) regarding any emergency situation involving any risk to the public health,
safety or welfare; or (b) in the nature of routine monthly or periodic bills, or collection notices,
except that any bill insert or message included at the bottom of such bill not within the scope of
(a) above shall require approval. If the Municipality objects to any General Communication on
the grounds it is inconsistent with the purposes and goals of the Municipality, the Competitive
Supplier, after consultation as provided in this Article 5.6, may nevertheless elect to send such
General Communication provided that it: (i) clearly indicates on such communication that it has
not been endorsed by the Municipality, and (ii) has previously provided all Participating
Consumers a meaningful chance to opt not to receive such General Communications. The
Municipality may reject or exclude any proposed General Communication that, in its reasonable
judgment, is contrary to the interests and objectives of the Program or the Municipality,
provided, however, any such right of rejection or exclusion shall not apply to Completive
Supplier's notice to exercise or enforce its rights under the ESA or Customer Agreement,
including but not limited to any notice of Force Majeure or Change in Law.
5.7 COMMUNICATION OF INSERTS AND MESSAGES
Competitive Supplier agrees that if it communicates with Participating Consumers directly, and
unless prevented for regulatory or other such reasons from doing so, it shall allow the
Municipality or Program Manager to include no less than three (3) inserts per year into such
communications, provided that the Program Manager or Municipality, where appropriate pays
the cost of printing and reproducing such insert and any incremental postage or handling costs
the Competitive Supplier may incur as a result of including such insert. Competitive Supplier
shall have the right to disapprove such General Communications (that is communications other
than those pertaining to the Municipality's demand-side management, energy efficiency
programs and technology, and renewable energy programs, if applicable) and suggest revisions if
it finds the communication inconsistent with its business interests, factually inaccurate or likely
to mislead; provided, however: (i) that the communication shall be deemed approved if the
Competitive Supplier fails to respond within seven (7) calendar days after receipt (not including
weekends and holidays); and (ii) that no approval shall be necessary for any communication
which has been ordered by PSC or any other Governmental Authority to be so communicated.
Competitive Supplier shall notify Program Manager at least two (2) weeks before a direct
communication to Participating Consumers is to be mailed. Program Manager shall provide
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Program General Communications insert file within seven (7) calendar days of receiving such
notice.
Competitive Supplier agrees to allow and facilitate the Program Manager to utilize the supplier
messages area of the bill for Program communications; provided, however, Program Manager
shall provide a written request to Competitive Supplier of not less than fourteen (14) days which
requests details the message to be included on the bill, and any such message shall be subject to
Competitive Supplier's approval, such approval not to be unreasonably withheld..
5.8 PARTICIPATING CONSUMER LISTS
To the extent not prohibited by any Governmental Rule or expressly by any Participating
Consumer(s), the Competitive Supplier shall, upon request of the Municipality or of Program
Manager, provide aggregate consumption information as the Municipality or Program Manager
may request to the extent such information is available to Competitive Supplier. Competitive
Supplier shall provide Participating Consumer lists in an electronic format, secure transfer mode,
frequency and format as set out in Exhibit D, subject to non -disclosure agreement for customers
who have not requested that their personal information be denied to Program Manager or to
Municipality.
5.9 COMPLIANCE WITH LAWS
The Parties shall promptly and fully comply with all existing and future Governmental Rules of
all Governmental Authorities having jurisdiction over the activities covered by this ESA.
5.10 CONSENT
Whenever performance of an obligation of any Party hereto requires the consent or approval of
any Governmental Authority, such Party shall make Commercially Reasonable efforts to obtain
such consent or approval. In the event the Competitive Supplier requests the Municipality's
assistance in obtaining such consent or approval and the Municipality anticipates that it will
incur costs in fulfilling the Competitive Supplier's request, it shall give the Competitive Supplier
an estimate of such costs. Upon receiving the estimate, Competitive Supplier shall determine
whether it will continue to request the Municipality's assistance, and if so, the Competitive
Supplier shall reimburse the Municipality for all costs, up to the estimated dollar amount,
reasonably incurred by the Municipality in connection with such efforts.
ARTICLE 6 ROLE OF THE MUNICIPALITY
Under this ESA, the Municipality shall not actually receive, take title to, or be liable for the
supply or delivery of Firm Full -Requirements Power Supply in any manner whatsoever. The
Parties specifically agree that the role of the Municipality is established under the PSC Orders
and Local Law and may include negotiating the terms and conditions under which Firm Full -
Requirements Power Supply will be provided by the Competitive Supplier under this ESA. It is
the sole obligation of the Competitive Supplier to arrange for delivery of Firm Full -
Requirements Power Supply to Participating Consumers. The Parties agree that, with regards to
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electricity, Municipality is not a "public utility company" or providing any "public utility
service" within the meaning of GML 360 and Article 4 of Public Service Law as a result of this
ESA. Should a court, PSC, or other lawful authority adjudicate to the contrary, the provisions of
4.2 a) shall apply. However, the Municipality may be considered to be operating a municipal
load aggregation plan pursuant to the PSC Orders and Local Law. The Competitive Supplier
hereby agrees that it will take no action, whether directly or through its Associated Entities, that
would make the Municipality liable to any Participating Consumer due to any act or failure to act
on the part of the Competitive Supplier or its Associated Entities relating to the delivery or
supply of Firm Full -Requirements Power Supply.
Municipality may conduct outreach to the community in addition to the initial program
notification letter, which will be delivered at the Competitive Supplier's expense, with a
Business Reply Mail insert to allow Eligible Consumers to opt out without postage expense.
Municipality will report on their endeavors to Program Manager to inform residents on the
Program and "non -demand charge" commercial businesses. In case of any doubt, Municipality
shall retain final control of content related to all communications.
ARTICLE 7 ROLE OF PROGRAM MANAGER
7.1 PROGRAM MANAGER DUTIES
Sustainable Westchester Inc, as Program Manager, agrees to:
a. Provide the involved agencies and parties, such as but not limited to the PSC or Distribution
Utility, requested information about and documentation of the actions undertaken by the
Municipality in furtherance of enabling participation in the Program;
b. Prepare, or cause to be prepared, and provide the Municipality with requested and non -
confidential information that the involved agencies and parties, such as but not limited to the
PSC or Distribution Utility, provide to the Program Manager in furtherance of establishing
the Program;
c. Upon execution hereof, initiate all the necessary steps to secure the needed information to
fulfill the customer notification requirements of the PSC Orders, including but not limited to
the following:
Agreeing to protect that information consistent with the discussion in the body of this
Order, and shall submit their agreement to Department of Public Service Staff at the
time the letter certifying authorization discussed in the body of this Order is submitted.
In addition, Program Manager will file any Requests for Proposals, or Requests for
Information, and similar documents, as well as any contracts entered into for energy
supply, at the time they are issued."
d. Sign the ESA in a timely fashion including the conditions that the Competitive Supplier is
verified to be a qualified electricity supplier by the NYISO in the Distribution Utility's
service territory and the Competitive Supplier's response to the Energy Procurement Request
for Proposals is deemed compliant with the terms and conditions set forth in the ESA;
e. Provide the Municipality with timely communications content to effect customer notification
requirements for approval, not to be unreasonably withheld, given the projected schedule of
Program's implementation;
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f. Fulfill any other responsibilities as may reasonably adhere to facilitating the implementation
of the Program, subject to the Program Manager's inherent and original role as an
organization driven by the deliberated priorities of its constituent member municipalities; and
g. Fulfill any other responsibilities as set forth in this agreement herein.
7.2 PROGRAM MANAGER FEE
Competitive Supplier shall pay Program Manager $0.001 for each kWh delivered, invoiced and
paid for by Participating Consumers during the Term ("Program Manager Fee" or "Fee"). The
Parties agree that Competitive Supplier will remit the Program Manager Fee to the Program
Manager, pursuant to the terms of this ESA. Competitive Supplier shall pass through such
payments to Sustainable Westchester, Inc. for the duration of this ESA. This provision shall be
binding upon the Parties and all permitted assigns and other successors -in -interest of the Parties.
7.3 PAYMENT OF FEE
Payment to Program Manager will be made monthly by Automated Clearing House ("ACH")
(an electronic network for financial transactions) to the account set forth in Exhibit C hereto,
provided that Competitive Supplier has received payment with respect to the electricity used by
the Participating Consumers. The Program Manager Fee shall be paid by the last business day of
the month based on revenue collected by Competitive Supplier with respect to each Participating
Consumer during the calendar month two months prior. For example, full payments received in
January will be paid by the end of March. If Competitive Supplier has paid a past Fee in error
(or the payment was based on information subsequently determined invalid), it may deduct from
or add to future payments due under this ESA and provide explanation of the error in sufficient
detail.
Program Manager shall provide the Municipality with a reasonably detailed accounting not less
than annually of the program impact, financial and other, including revenues received and
expenses incurred on communication, administration and legal expenses.
7.4 INDEPENDENT CONTRACTOR
The Parties agree that Program Manager is not an agent or employee of Competitive Supplier for
any purpose. All expenses which are incurred by Program Manager in connection with this ESA
shall be borne wholly and completely by Program Manager. Program Manager shall be
responsible for all state, federal, and local taxes, including estimated taxes and social security
and employment reporting for Program Manager or any employees or agents of Program
Manager.
ARTICLE 8 PRICES AND SERVICES; BILLING
8.1 SCHEDULE OF PRICES AND TERMS
Competitive Supplier agrees to provide Firm Full -Requirements Power Supply and other related
services as expressly set forth herein in accordance with the prices and terms included in Exhibit
A to this ESA, which Exhibit is hereby incorporated by reference into this ESA.
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8.2 OBLIGATION TO SERVE
As between the Parties, Competitive Supplier has the sole obligation to obtain sources of supply,
whether from generating facilities owned or controlled by its affiliates, through bilateral
transactions, or the market, as may be necessary to provide Firm Full -Requirements Power
Supply for all of the Participating Consumers under the Program. Competitive Supplier, except
as explicitly limited by the terms included in Exhibit A, shall be obligated to accept all
Participating Consumers, regardless of their location or energy needs provided such Participating
Consumers are eligible under the applicable regulations and tariffs of the Distribution Utility.
8.3 METERING
The Distribution Utility will be responsible for any metering which may be required to bill
Participating Consumers in accordance with the Distribution Utility's Terms and Conditions for
Competitive Suppliers in the service territory of the Distribution Utility.
8.4 TERMS AND CONDITIONS PERTAINING TO INDIVIDUAL ACCOUNT SERVICE
8.4.1 Title
Title to Firm Full -Requirements Power Supply will transfer from Competitive Supplier to
Participating Consumers at the Point of Sale. In accordance with the Distribution Utility's Terms
and Conditions for Competitive Suppliers, the Competitive Supplier will be responsible for any
and all losses incurred on the local network transmission systems and distribution systems, as
determined by the Distribution Utility.
8.4.2 Billing and Payment
Unless otherwise specified in an Exhibit to this ESA, all billing under this ESA shall be based on
the meter readings of each Participating Consumer's meter(s) performed by the Distribution
Utility. Competitive Supplier shall cause the Distribution Utility to prepare and mail bills to
Participating Consumers monthly. The Competitive Supplier shall adopt the billing and payment
terms offered by the Distribution Utility to its Eligible Consumers on Default Service. If actual
meter date is unavailable, the Competitive Supplier may cause the Distribution Utility to bill
based on its good faith estimates of usage. Any over -charge or under -charge will be accounted
for in the next billing period for which actual meter data is available.
8.4.3 Regional and Local Transmission
The prices quoted in Exhibit A do not include current and future charges for distribution service
costs collected by the Distribution Utility under its distribution service tariff or local
transmission costs as may be imposed by NYISO or individual electric utilities that have FERC
transmission tariffs. The Competitive Supplier understands that these costs will be collected by
the Distribution Utility. If, in the future, Competitive Supplier becomes responsible for such
distribution or transmission costs, Competitive Supplier shall be entitled to collect such costs
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from Participating Consumers to the extent permitted by any Governmental Rules. These costs
are "pass through" costs as determined by the appropriate regulatory agencies.
8.4.4 Taxes
All sales, gross receipts, excise or similar taxes imposed with respect to the sale or consumption
of Firm Full -Requirements Power Supply required to be collected by the Competitive Supplier
shall be included on the Participating Consumer's bill and shall be remitted to the appropriate
taxing authority by Competitive Supplier. For avoidance of doubt, it is understood that the
Competitive Supplier shall include gross receipts tax in its preparation of Participating
Consumers' bills. Participating Consumers shall be responsible for all taxes that are customarily
imposed upon a purchaser of electricity and are associated with electricity consumption under
the ESA. Participating Consumers shall be responsible for identifying and requesting any
exemption from the collection of any tax by providing appropriate documentation to Competitive
Supplier. For avoidance of doubt, Competitive Supplier shall be responsible for all taxes
imposed upon it as a supplier of electricity, including taxes on Competitive Supplier's income.
ARTICLE 9 COMPLIANCE WITH THE PSC ORDERS
Competitive Supplier agrees that it, and its Associated Entities directly or indirectly involved in
providing services or meeting the Competitive Supplier's obligations under the ESA, will
comply with the applicable provisions of the PSC Orders and any regulations, orders or policies
adopted pursuant thereto.
ARTICLE 10 SERVICE PROTECTIONS FOR RESIDENTIAL CONSUMERS
10.1 UNIFORM BUSINESS PRACTICES COMPLIANCE
Competitive Supplier agrees that it and its Associated Entities directly or indirectly involved in
providing services or meeting the Competitive Supplier's obligations under the ESA shall
comply with the provisions of the Uniform Business Practices, as applicable to Competitive
Suppliers, and any amendments thereto, notwithstanding any relief from the Uniform Business
Practices offered by the PSC to the Program. In addition, the Competitive Supplier and its
Associated Entities agrees to comply with any code of conduct or policies the PSC may adopt in
accordance with the PSC Orders and to all related Orders of Case 14-M-0564 and 14-M-0224 to
which the Program Manager is required to adhere, notwithstanding any relief from the Uniform
Business Practices offered by the PSC to the Program.
10.2 DESCRIPTION OF SUPPLIER'S PROCEDURES AND SERVICES
The Competitive Supplier shall, on or before the Effective Date, provide a written, detailed
description of its billing and termination procedures, customer services, confidentiality and
related practices and procedures for approval by the Municipality (which approval shall not be
unreasonably withheld). Such written description shall also include the Competitive Supplier's
plans for protecting the rights and protections of Participating Customers under the Home
Energy Fair Practices Act which requires that all utility customers be treated fairly with regard to
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application for service, customer billing, and complaint procedures. If the Participating
Consumer(s) so permit(s) or to the extent such permission is required by law or the terms of any
PSC order with respect to this ESA, the Competitive Supplier agrees to provide notice to the
Municipality of any consumer complaints received from a Participating Consumer, and the
Municipality shall have the right, but not the obligation, to participate in resolution of the
dispute, to the extent that such complaints relate directly to the Program, and to the extent
permitted by PSC regulations and other applicable law. The failure to timely submit such written
description, or the submission of practices and procedures which materially fail to comply with
PSC regulations and policies, shall be deemed grounds for termination of this ESA, at the
discretion of the Municipality after providing written notice of such failure to the Competitive
Supplier and allowing the Competitive Supplier sixty (60) days to cure such failure.
10.3 DISPUTE RESOLUTION
In accordance with the Uniform Business Practices, in the event of a dispute regarding an invoice
or Competitive Supplier's service, whether directly or through its Associated Entities, under this
ESA, a Participating Consumer may initiate a formal dispute resolution process by providing
written notice to the PSC. The PSC will assist the Parties in reaching a mutually acceptable
resolution. If no such resolution is reached within 40 calendar days of receipt of the formal
written notice, any Party may request an initial decision from PSC. Parties may appeal this
decision.
ARTICLE 11 NON-DISCRIMINATION IN HIRING AND EMPLOYMENT
Competitive Supplier agrees that it shall conduct its operations and activities under this ESA in
accordance with all applicable state and federal laws regarding non-discrimination in hiring and
employment of employees, and will require all Associated Entities to do the same.
ARTICLE 12 POWER SUPPLY INFORMATION AND ACCESS TO INFORMATION
12.1 POWER SUPPLY INFORMATION
12. 1.1 Quarterly Report of Sales
Competitive Supplier shall provide the Municipality or its agent with a quarterly report of sales
which will contain: (i) the actual aggregate kWh sales for each meter read of the reporting period
and (ii) the number of Participating Consumer accounts active in each meter read of the reporting
period, as well as the kWh and number of accounts disaggregated by rate class (residential and
small commercial) and product (Standard Product and 100% Renewable Clean Power Product).
The quarterly report will be due to the Municipality or its agent within sixty (60) days following
the close of each quarter (March 31, June 30, September 30, and December 31). The aggregate
kWh sales and number of Participating Consumer accounts shall be listed in the report both by
rate code and rate name as shown on Exhibit B attached hereto. This information shall be
provided in electronic format.
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12.1.2 Consumer -Related Data.
On and after the Service Commencement Date, Competitive Supplier will maintain consumer -
related data in electronic form including utility account number, billing name, billing address,
service address historical usage, demand, and ICAP (Installed Capacity) data. A violation of this
Article 12.1.2 shall be grounds for termination under Article 4.2(a) unless such violation is due
to a system or reasonable administrative error and the Competitive Supplier demonstrates to the
Municipality's satisfaction that such system or administrative error exists and that the
Competitive Supplier is acting in good faith to resolve such issue.
12.1.3 Standard of Care
Competitive Supplier and its Associated Entities shall use all Commercially Reasonable efforts
in preparing and providing any information or data required under the ESA. To the extent that
Competitive Supplier determines that any information or data provided hereunder is in error, it
shall provide corrections to such information or data to the Municipality or its agent within a
Commercially Reasonable time.
12.2 POWER SUPPLY REPORT
Competitive Supplier agrees to comply with any current and/or future rules and regulations
related to Environmental Disclosure Labels in the State of New York, including, once finalized
by the PSC and/or the NYSERDA and available to Competitive Supplier, the creation of separate
labels to reflect renewable CCA products within the Competitive Supplier's portfolio, as well as
individual municipal renewable purchases within the CCA program.
Unless the Environmental Disclosure Label requirement is waived by PSC, within fifteen (15)
days of the end of the quarter, Competitive Supplier shall present a copy of the current
Environmental Disclosure Label required by PSC of all Competitive Suppliers to be disclosed to
their Participating Consumers, which includes information pertaining to Competitive Supplier's
power supply and a reasonably detailed description of the sources of Competitive Supplier's
power supply used to serve Participating Consumers pursuant to this ESA, except to the extent
such disclosure would violate any confidentiality obligations of Competitive Supplier.
12.3 BOOKS AND RECORDS
Competitive Supplier shall keep their books and records in accordance with any applicable
regulations or guidelines of PSC, FERC, and any other Governmental Authority. The
Municipality will have electronic access to any reports mandated by the Securities and Exchange
Commission which are available on the Internet "EDGAR" system. Upon reasonable request by
the Municipality and at the Municipality's reasonable expense, Competitive Supplier or its
Associated Entities shall provide reasonable back up for any charge under this ESA questioned
by the Municipality.
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12.4 COPIES OF REGULATORY REPORTS AND FILINGS
Upon reasonable request, Competitive Supplier shall provide to the Municipality a copy of each
public periodic or incident -related report or record relating to this ESA which it files with any
New York or federal agency regulating rates, service, compliance with environmental laws, or
compliance with affirmative action and equal opportunity requirements, unless the Competitive
Supplier is required by law or regulation to keep such reports confidential. Competitive Supplier
shall be reimbursed its reasonable costs of providing such copies, if only available in hard copy.
ARTICLE 13 RESOLUTION OF DISPUTES; CHOICE OF LAW AND FORUM
13.1 CHOICE OF LAW AND FORUM
This ESA and the rights of the Parties shall be interpreted and determined in accordance with the
laws of the State of New York without respect to conflicts -of -laws principles. Any litigation
arising hereunder shall be brought solely in the appropriate federal court in New York or
appropriate state court sitting in the New York county in which the Municipality is located, to
whose jurisdiction the Parties hereby assent, waiving all objections to venue or forum.
13.2 DISPUTE RESOLUTION
Unless otherwise provided for in this ESA, the dispute resolution procedures of this Article 13.2
shall be the exclusive mechanism to resolve disputes arising under this ESA. The Parties agree to
use their respective best efforts to resolve any dispute(s) that may arise regarding this ESA. Any
dispute that arises under or with respect to this ESA that cannot be resolved shall in the first
instance be the subject of informal negotiations between the Parties involved in the dispute. The
dispute shall be considered to have arisen when one Parry sends the other Party(ies) involved in
the dispute a written notice of dispute. The period for informal negotiations shall be fourteen (14)
days from receipt of the written notice of dispute unless such time is modified by written
agreement of the Parties involved in the dispute. In the event that the parties involved in the
dispute cannot resolve a dispute by informal negotiations, the Parties may seek judicial
enforcement subject to the provisions of this ESA. Notwithstanding the foregoing, injunctive
relief may be immediately sought without resorting to alternative dispute resolution to prevent
irreparable harm that would be caused by a breach of this ESA.
ARTICLE 14 INDEMNIFICATION
14.1 INDEMNIFICATION BY THE COMPETITIVE SUPPLIER
In addition to any other remedies available to the Municipality at law or equity, and
notwithstanding any other provision contained herein, the Competitive Supplier shall indemnify,
defend and hold harmless the Municipality and the Program Manager ("Indemnified Parties")
and the Indemnified Parties' elected officials, officers, employees, agents, representatives and
independent contractors, from and against any and all costs, claims, liabilities, damages,
expenses (including reasonable attorneys' fees), causes of action, suits or judgments, incurred by,
on behalf of or involving any one of the foregoing parties to the extent arising directly from or in
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connection with (i) any material breach by Competitive Supplier or its Associated Entities of its
obligations, covenants, representations or warranties contained in this ESA and not resulting
from the actions (or omissions where there is a duty to act) of the NYISO, Distribution Utility,
the Municipality or its employees or agents, or (ii) any action or omission taken or made by the
Competitive Supplier or its Associated Entities in connection with Competitive Supplier's
performance of this ESA.
14.2 NOTICE OF INDEMNIFICATION CLAIMS
If the Municipality or Program Manager seeks indemnification pursuant to this Article 14, it
shall notify Competitive Supplier of the existence of a claim, or potential claim as soon as
practicable after learning of such claim, or potential claim, describing with reasonable
particularity the circumstances giving rise to such claim.
14.3 SURVIVAL
Notwithstanding any provision contained herein, the provisions of this Article 14 shall survive
the termination of this ESA for a period of two (2) years with respect to (i) any claims which
occurred or arose prior to such termination and (ii) any losses occurring as a result of the
termination.
14.4 DUTY TO MITIGATE
Each Party agrees that they have a duty to mitigate damages and covenant that they will use
Commercially Reasonable efforts to minimize any damages they may incur as a result of the
other Party's performance or non-performance of this ESA.
ARTICLE 15 REPRESENTATIONS AND WARRANTIES
15.1 BY THE COMPETITIVE SUPPLIER
As a material inducement to entering into this ESA, the Competitive Supplier hereby represents
and warrants to the Municipality as of the Effective Date of this ESA as follows:
a) it is duly organized, validly existing and in good standing under the laws of the jurisdiction
of its formation and is qualified to conduct its business in those jurisdictions necessary for it
to perform its obligations under this ESA;
b) it has all authorizations from any Governmental Authority necessary for it to legally perform
its obligations under this ESA or will obtain such authorizations in a timely manner prior to
when any performance by it requiring such authorization becomes due;
c) the execution, delivery and performance of this ESA are within its powers, have been duly
authorized by all necessary action and do not violate any of the terms or conditions in its
governing documents or any contract to which it is a party or any Governmental Rule
applicable to it;
d) subject to the conditions set forth in Article 2.4, this ESA constitutes a legal, valid and
binding obligation of the Competitive Supplier enforceable against it in accordance with its
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terms, and the Competitive Supplier has all rights such that it can and will perform its
obligations to the Municipality in conformance with the terms and conditions of this ESA,
subject to Bankruptcy, insolvency, reorganization and other laws affecting creditor's rights
generally and general principles of equity;
e) no Bankruptcy is pending against it or to its knowledge threatened against it;
f) none of the documents or other written information furnished by or on behalf of Competitive
Supplier to or for the benefit of the Municipality pursuant to this ESA, contains any untrue
statement of a material fact or omits to state any material fact required to be stated therein or
necessary to make the statements contained herein or therein, in the light of the
circumstances in which they were made, not misleading; and
g) all information furnished by Competitive Supplier in response to the Request for Proposals
for competitive electric supply services is true and accurate.
15.2 BY THE MUNICIPALITY
As a material inducement to entering into this ESA, the Municipality hereby represents and
warrants to Competitive Supplier as of the Effective Date of this ESA as follows:
a) this ESA constitutes the legal, valid and binding contract of the Municipality enforceable in
accordance with its terms, subject to applicable law;
b) the execution, delivery and performance of this ESA are within the Municipality's powers,
have been or will be duly authorized by all necessary action;
c) Municipality has all authorizations from local Governmental Authority necessary for it to
legally perform its obligations under this ESA or will obtain such authorizations in a timely
manner prior to when any performance by it requiring such authorization becomes due; and
d) no Bankruptcy is pending or threatened against the Municipality;
15.3 BY THE PROGRAM MANAGER
As a material inducement to entering into this ESA, the Program Manager hereby represents and
warrants to Competitive Supplier and Municipality as of the Effective Date of this ESA as
follows:
a) this ESA constitutes the legal, valid and binding contract of Program Manager enforceable in
accordance with its terms, subject to applicable law
b) the execution, delivery and performance of this ESA are within Program Manager's powers,
have been or will be duly authorized by all necessary action;
c) Program Manager has all authorizations from any local or state Governmental Authority
necessary for it to legally perform its obligations under this ESA or will obtain such
authorizations in a timely manner prior to when any performance by it requiring such
authorization becomes due; and
d) no Bankruptcy is pending or threatened against Program Manager.
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ARTICLE 16 INSURANCE
16.1 In order to help support the indemnifications provided in Article 14, and its other promises
and covenants stated herein, Competitive Supplier shall secure and maintain, at its own expense,
before the Effective Date and throughout the term of this ESA, unless otherwise specified,
commercial general liability insurance of at least $1,000,000 combined single limit and excess
liability coverage of at least $5,000,000 with insurers licensed to do business in the State of New
York. Each of the required insurance policies shall be with insurers qualified to do business in
the State of New York, with an A- or better rating for financial condition and financial
performance by Best's Key Rating Guide, Property/Casualty Edition. In the event the
Competitive Supplier's insurance carrier is downgraded to a rating of lower than Best's A-,
Competitive Supplier shall have ninety (90) days to obtain coverage from a carrier with a rating
of at least Best's A-. A certificate that each such insurance coverage is in force and effect, and
listing the Municipality as an additional insured on all policies, shall be submitted on or before
the Effective Date and thereafter whenever renewed or requested by the Municipality. All
insurers must be notified that the insurance policies must provide that a copy of any notice of
cancellation or non -renewal will be sent to the Municipality.
16.2 With respect to any of the insurance policies provided by the Competitive Supplier
pursuant to these requirements which are "claims made" policies, in the event at any time such
policies are canceled or not renewed, the Competitive Supplier shall provide a substitute
insurance policy with terms and conditions and in amounts which comply with these
requirements and which provides for retroactive coverage to the date of the cancellation or non-
renewal of the prior "claims -made" policy. With respect to all "claims made" policies which
have been renewed, the Competitive Supplier shall provide coverage retroactive to the Effective
Date under this ESA. All said substitute or renewed "claims made" policies shall be maintained
in full force and effect for three (3) years from the date of the termination of the ESA.
16.3 Competitive Supplier, to the extent required by law, must provide worker's compensation
insurance meeting all applicable state and federal requirements.
ARTICLE 17 REGULATORY EVENT/NEW TAXES
17.1 REGULATORY EVENT
If a Regulatory Event occurs, the Parties shall use their best efforts to reform this ESA to give
effect to the original intent of the Parties. If despite such best efforts, a Regulatory Event affects
Competitive Supplier and Program Manager and Municipality agree that Competitive Supplier is
incurring excess costs as a result thereof and agrees that Competitive Supplier may recover such
costs, such amount shall be allocated to and collected from Participating Consumers on a per
kWh basis through applicable monthly invoice(s).
17.2 QUALIFYING REGULATORY EVENT
If a Qualifying Regulatory Event occurs, the Parties shall use their best efforts to reform this
ESA to give effect to the original intent of the Parties. If a Qualifying Regulatory Event affects
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Competitive Supplier and Competitive Supplier incurs excess costs as a result thereof, such
amount shall be allocated to and collected from Participating Consumers on a per kWh basis
through applicable monthly invoice(s).
17.3 NEW TAXES
If any New Taxes are imposed for which Competitive Supplier is responsible, the amount of
such New Taxes shall be allocated to and collected from Participating Consumers through
applicable monthly invoice(s).
ARTICLE 18 MISCELLANEOUS
18.1 NO ASSIGNMENT WITHOUT PERMISSION
Except in the event of the sale of all or substantially all of its retail electricity business to an
entity with credit and service ability to deliver on all facets of this ESA reasonably acceptable to
Municipality, Competitive Supplier or Program Manager shall not directly or indirectly assign
this ESA or any of its rights, obligations and privileges under this ESA without the prior written
approval of the Municipality. Such approval may be denied at the reasonable discretion of the
Municipality, including if the proposed assignee does not have the experience and financial
ability to fulfill all obligations of the Competitive Supplier or Program Manager in the ESA.
Notwithstanding the above, any assignment of this ESA by the Competitive Supplier, whether as
the result of the sale of all or substantially all of the Competitive Supplier's business related to
this ESA or otherwise, shall be subject to the following requirements: (i) Competitive Supplier
shall provide the Municipality with notice of the proposed assignment at least ninety (90) days
prior to such assignment: (ii) Competitive Supplier's assignee shall agree in writing to be bound
by the terms and conditions of this ESA; and (iii) Competitive Supplier and such assignee shall,
at least ninety (90) days in advance of any assignment, reasonably demonstrate to Municipality
that assignee has the experience and financial ability to fulfill all obligations of the Competitive
Supplier in the ESA. The Municipality or Program Manager may assign this ESA without the
prior consent of Competitive Supplier provided that the proposed assignee has at least the same
financial ability as the Municipality or Program Manager and such assignment would not
materially impair the rights and interests of Competitive Supplier under this ESA. The rights and
obligations created by this ESA shall inure to the benefit of, and be binding upon, the successors
and permitted assigns of, the respective Parties hereto.
18.2 DIRECT MARKETING
Prior to the introduction of any new product or service which Competitive Supplier may wish to
make available to Participating Consumers or other Eligible Consumers located within the
Municipality, Competitive Supplier agrees to (i) give the Municipality written notice of such new
product or service and (ii) subject to the entry into reasonable confidentiality terms to the extent
permitted by law and mutually acceptable to the Parties, discuss with the Municipality the
possible inclusion of such new product or service in this or another aggregation program
undertaken by the Municipality.
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Competitive Supplier also agrees not to engage, whether directly or through any of its Associated
Entities, in any direct marketing to any Participating Consumer that relies upon Competitive
Supplier's unique knowledge of, or access to, Participating Consumers gained as a result of this
ESA. For the purposes of this provision, "direct marketing" shall include any telephone call,
mailing, electronic mail, or other contact between the Competitive Supplier and the Consumer.
Programs of the Competitive Supplier that do not rely on unique knowledge or access gained
through this ESA will not constitute such "direct marketing."
18.3 NOTICES
All notices, demands, requests, consents or other communications required or permitted to be
given or made under this ESA shall be in writing and addressed to:
If to Competitive Supplier:
Constellation NewEnergy, Inc.
1001 Louisiana St., Suite 2300
Houston, TX 77002
Attn: Contract Administration
If to Municipality:
Town Administrator
Town of Mamaroneck
740 West Boston Post Road
Mamaroneck, NY 10543
and if to Program Manager:
Executive Director
Sustainable Westchester Inc.
40 Green Street
Mount Kisco, NY 10549
Notices hereunder shall be deemed properly served (i) by hand delivery, on the day and at the
time on which delivered to the intended recipient at the address set forth in this ESA; (ii) if sent
by mail, on the third business day after the day on which deposited in the United States certified
or registered mail, postage prepaid, return receipt requested, addressed to the intended recipient
at its address set forth in this ESA; or (iii) if by Federal Express or other reputable express mail
service, on the next business day after delivery to such express mail service, addressed to the
intended recipient at its address set forth in this ESA. Any party may change its address and
contact person for the purposes of this Article 18.3 by giving notice thereof in the manner
required herein.
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18.4 CHANGES IN EMERGENCY AND SERVICE CONTACT PERSONS
In the event that the name or telephone number of any emergency or service contact for the
Competitive Supplier changes, Competitive Supplier shall give prompt notice to the Municipality
and the Program Manager in the manner set forth in Article 18.3. In the event that the name or
telephone number of any such contact person for the Municipality changes, prompt notice shall
be given to the Competitive Supplier and the Program Manager in the manner set forth in Article
18.3. In the event that the name or telephone number of any such contact person for the Program
Manager changes, prompt notice shall be given to the Competitive Supplier and the Municipality
in the manner set forth in Article 18.3.
18.5 ENTIRE ESA; AMENDMENTS
This ESA constitutes the entire agreement between the Parties hereto with respect to the subject
matter hereof and supersedes all prior oral or written agreements and understandings between the
Parties relating to the subject matter hereof. This ESA may only be amended or modified by a
written instrument signed by all Parties hereto, duly authorized to sign such instrument.
18.6 FORCE MAJEURE
If by reason of Force Majeure any Party is unable to carry out, either in whole or in part, its
obligations herein contained, such Party shall not be deemed to be in default during the
continuation of such inability, provided that: (i) the non-performing Party, within two (2) weeks
after the occurrence of the Force Majeure, gives the other Party hereto written notice describing
the particulars of the occurrence; (ii) the suspension of performance be of no greater scope and of
no longer duration than is required by the Force Majeure; (iii) no obligations of the Party which
were to be performed prior to the occurrence causing the suspension of performance shall be
excused as a result of the occurrence; and (iv) the non-performing Party shall use Commercially
Reasonable efforts to remedy with all reasonable dispatch the cause or causes preventing it from
carrying out its obligations. If (i) an event of Force Majeure caused by any strikes, lockouts or
other industrial disturbances involving Competitive Supplier or its Associated Entities continues
for a period of thirty (30) days or longer, or (ii) an event of Force Majeure arising from any other
cause continues for a period of one hundred eighty (180) days or longer, any Party may terminate
this ESA by sending the other Party a written notice as set forth in Article 4.2; provided,
however, that the same shall not constitute a default under this ESA and shall not give rise to any
damages. Additionally, Competitive Supplier shall submit all consumer drops via EDI to the
Distribution Utility in accordance with the rules and regulations set forth by the PSC in Case 98-
M-0667.
18.7 EXPENSES
Each Party hereto shall pay all expenses incurred by it in connection with its entering into this
ESA, including without limitation, all of its attorney's fees and expenses.
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18.8 NO JOINT VENTURE
Each Party will perform all obligations under this ESA as an independent contractor. Nothing
herein contained shall be deemed to constitute any Party a partner, agent or legal representative
of the other Party or to create a joint venture, partnership, agency or any relationship between the
Parties. The obligations of the Municipality and the Competitive Supplier hereunder are
individual and neither collective nor joint in nature.
18.9 JOINT WORK PRODUCT
This ESA shall be considered the work product of all Parties hereto, and, therefore, no rule of
strict construction shall be applied against any Party.
18.10 COUNTERPARTS
This ESA may be executed in counterparts, each of which shall be deemed an original and all of
which shall constitute a single agreement.
18.11 WAIVER
No waiver by any Party hereto of any one or more defaults by any other Party in the performance
of any provision of this ESA shall operate or be construed as a waiver of any future default,
whether of like or different character. No failure on the part of any Party hereto to complain of
any action or non -action on the part of any other Party, no matter how long the same may
continue, shall be deemed to be a waiver of any right hereunder by the Party(ies) so failing. A
waiver of any of the provisions of this ESA shall only be effective with respect to an obligation
to the waiving Party and shall only be effective if made in writing and signed by the Party who is
making such waiver.
18.12 ADVERTISING LIMITATIONS
Competitive Supplier and Municipality agree not to use, whether directly or through any of its
Associated Entities, the name of the other Party, or make any reference to the other Party in any
advertising or other information to be distributed publicly for marketing purposes, unless such
other Party expressly agrees to such usage. The Municipality acknowledges that the Competitive
Supplier's corporate affiliates own the exclusive right to the trademarked logo and trade name
used by Competitive Supplier. No right, license or interest in this trademark and/or trade name is
granted to the Municipality hereunder, and the Municipality agrees that it shall not assert any
right, license or interest with respect to such trademark and/or trade name.
18.13 PRESS RELEASES
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The Parties agree to joint review and approval prior to issuance of all media press releases
regarding this Agreement. Approval of press releases will not be unreasonably withheld. The
Parties agree to cooperate in good faith prior to the issuance of any formal press release with
respect to this ESA, such cooperation to include agreement as to the form, substance and timing
of such formal press release.
18.14 HEADINGS AND CAPTIONS
The headings and captions appearing in this ESA are intended for reference only, and are not to
be considered in construing this ESA.
18.15 SURVIVAL OF OBLIGATION
Termination of this ESA for any reason shall not relieve the Parties of any obligation accrued or
accruing prior to such termination.
ARTICLE 19 REMEDIES
19.1 GENERAL
Subject to the limitations set forth in Article 19.2 below and Article 4, the Parties reserve and
shall have all rights and remedies available to each of them at law or in equity with respect to the
performance or non-performance of the other Party hereto under this ESA.
19.2 LIMITATIONS OF LIABILITY
NO PARTY HERETO SHALL BE LIABLE FOR CONSEQUENTIAL, INCIDENTAL,
PUNITIVE, EXEMPLARY OR INDIRECT DAMAGES, LOST PROFITS OR OTHER
BUSINESS INTERRUPTION DAMAGES, BY STATUTE, IN TORT OR CONTRACT.
Notwithstanding the foregoing, each Party acknowledges that the preceding sentence shall not
limit the other Party's rights to seek direct damages or, under Article 14. 1, to seek
indemnification from Competitive Supplier for consequential, punitive, or incidental damages
described in the preceding sentence or other such losses claimed by third- parties.
19.3 DISCLAIMER
COMPETITIVE SUPPLIER MAKES NO WARRANTIES HEREUNDER, WHETHER
EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY IMPLIED
WARRANTY OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.
ASignatures Follow#
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IN WITNESS WHEREOF, the Parties have caused this ESA to be executed by their duly
authorized representatives, as required by the applicable laws of the city, town or municipality
and the laws, rules and regulations of the State of New York, as of the respective dates set forth
below
COMPETITIVE SUPPLIER
By: E--Siiggneed : 100//166//20220 07/:25 PM EDT
cJ Vans d'E. Jischer
Name: contractadmin@constellation.com
IP: 198.29.191.226
DocID:20201015133954664
Title: VP Retail Operations
Address: 1001 Louisiana St., Suite 2300, Houston TX 77002
Dated:
MUNICIPALITY
By:
E -Signed//: 10/16/2020 05:46 PM EDT
,Stephen �% �ltieri
Nan
svaltieri@townofmamaroneckny.org
IP: 69.27.248.245 1111.11FEM111191 _ _ _ _ _
DocID:20201015133954664
Title: Town Administrator
Address: 740 West Boston Post Road, Mamaroneck 10543
Dated:
PROGRAM MANAGER — Sustainable Westchester
By: E -Signed : 1100/16/2022/0'� 10:27 AM EDT
,StevcJ
en Cosentha(
Nair steve@sustainablewestchester.org
IP: 68.132.199.105
Title: Interim Executive Director 01015133954664
Address: 40 Green Street, Mount Kisco, NY 10549
Dated:
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EXHIBIT A — PART 1 PRICES AND TERMS — STANDARD PRODUCT
Firm Full -Requirements Fixed Price Standard Product by Rate Classification for all Participating
Consumers located in Con Edison territory commencing service on the first Consumer meter -
read date after December 31, 2020.
Table 1:
Rate Class
Fixed price per kWh
Fixed price per kWh w GRT payment
Residential
$0.06749
N/A
Small Commercial
$0.06445
N/A
* Villages and cities in Westchester assess Gross Receipts Tax on energy sales at a rate of 1.0101 %. This is reflected in the
billed rate and remitted to the municipality by supplier as required under 8.4.4.
Terms for System Supply Service
Term: The Price and Terms stated on this Exhibit A will commence on the first Consumer meter
read date after December 31, 2020 and continue until the first Consumer meter read date after
June 30, 2022, unless this ESA is sooner terminated in accordance with Article 4.2 of this ESA.
The period of delivery of Firm Full -Requirements Power Supply shall be consistent with the
provisions of Article 4 and Exhibit A of this ESA.
Start -Up Service Date: Firm Full -Requirements Power Supply will commence at the prices stated
above as of Participating Consumer's first meter read dates after December 31, 2020.
Renewable Portfolio Standards ("RPS Requirements"): The standard electricity generation mix
offered to Participating Consumers under the Standard Electricity Product shall meet the
minimum RPS Requirements for electric power designated by New York State.
Eligible Consumer Opt -Out: Participating Consumers are free to opt -out of the Program utilizing
established EDI drop protocols. Participating Consumers are to provide five (5) business days'
notice to the Competitive Supplier of such termination and Competitive Supplier will notify
Distribution Utility to resume service as soon as possible after such notification. There are no
fees or charges for Participating Consumers to opt -out or terminate service.
Competitive Supplier will not require a credit review for any consumer participating in the
Program, nor will Competitive Supplier require any consumer to post any security deposit as a
condition for participation in the Program. The Competitive Supplier may terminate service to a
Participating Consumer and return such consumer to Default Service in the event that the
consumer fails to pay to Competitive Supplier amounts past due greater than sixty (60) days.
Supplier shall serve Newly Eligible Consumers who enroll or are enrolled into the Program after
the first Consumer meter -read date referred to above at the fixed price in Table 1 above.
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EXHIBIT A- PART 2 PRICES AND TERMS- 100% RENEWABLE CLEAN POWER
PRODUCT
Firm Full -Requirements Fixed Price for 100% Renewable Clean Power Product by Rate
Classification for all Participating Consumers located in Con Edison territory commencing
service on the first Consumer meter -read date after December 31, 2020.
Table 2:
Rate Class
Fixed price per kWh
Fixed price per kWh w GRT payment
Residential
$0.07405
N/A
Small Commercial
$0.07100
N/A
* Villages and cities in Westchester assess Gross Receipts Tax on energy sales at a rate of 1.0101%. This is reflected in the
billed rate and remitted to the municipality by supplier as required under 8.4.4.
Terms for System Supply Service
Term: The Price and Terms stated on this Exhibit A — Part 2 will commence on the first
Consumer meter read date after December 31, 2020 and continue until the first Consumer meter
read date after June 30, 2022, unless this ESA is sooner terminated in accordance with Article
4.2 of this ESA.
The period of delivery 100% Renewable Clean Power Product shall be consistent with the
provisions of Article 4 and Exhibit A — Part 2 of this ESA.
Start -Up Service Date: 100% Renewable Clean Power Firm Full -Requirements Power Supply
will commence at the fixed prices stated above as of Participating Consumer's first meter read
dates after December 31, 2020.
Renewable Portfolio Standards ("RPS Requirements"): The standard electricity generation mix
offered to Participating Consumers under the Standard Electricity Product shall meet the
minimum RPS Requirements for electric power designated by New York State.
100% New York Voluntary Tier 11 Clean Power RECs -- This Exhibit A -Part 2 includes a
voluntary purchase of Renewable Energy Certificates ("RECs") sourced from NY Tier II
Voluntary Renewable Resources in an amount equal to 100% of the Participating Consumers'
electricity usage, less any then -current Tier 1 REC purchase associated with the RPS
Requirements applicable to alternative retail electric suppliers in New York. For clarifications
purposes, this amount includes any then -current New York renewable energy standard
requirements applicable to alternative retail electric suppliers in New York as of the Effective
Date of this Agreement plus additional NY Tier II Voluntary RECs in an amount equal to 100%
of the customer's usage. Each REC represents environmental attributes associated with one
MWh of electricity generated by a renewable fuel type defined by the New York Generation
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Page 38 of 45
Tracking System ("NYGATs") Operating Rules, dated May 18, 2018, but does not include any
tax credits, depreciation allowances or third parry subsidies of any kind. Competitive Supplier
does not represent or warrant that the RECs purchased hereunder can be used as offsets or
otherwise for compliance with any emission reduction or similar program. For purposes of this
Agreement:
i. "NY Tier 2 Renewable Resource" means any electric power generator
meeting the definition of a "renewable energy system," as that term is defined in the
New York Climate Leadership and Community Protection Act, and meeting the
requirements of a Tier 11 Renewable Energy Certificate as defined by the PSC or DPS
Staff. Competitive Supplier does not represent or warrant that the RECs purchased
hereunder can be used as offsets or otherwise for compliance with any emission
reduction or similar program. RECs will be retired for all participants collectively at
the Program level.
Eligible Consumer Opt -Out: Participating Consumers are free to opt -out of the Program utilizing
established EDI drop protocols. Participating Consumers are to provide five (5) business days'
notice to the Competitive Supplier of such termination and Competitive Supplier will notify
Distribution Utility to resume service as soon as possible after such notification. There are no
fees or charges for Participating Consumers to opt -out or terminate service.
Competitive Supplier's Standard Credit Policy: The Competitive Supplier will not require a
credit review for any consumer participating in the Program, nor will Competitive Supplier
require any consumer to post any security deposit as a condition for participation in the Program.
The Competitive Supplier may terminate service to a Participating Consumer and return such
consumer to Default Service in the event that the consumer fails to pay to Competitive Supplier
amounts past due greater than sixty (60) days.
Supplier intends to serve Newly Eligible Consumers who enroll and are enrolled into the
Program after the first consumer meter -read date referred to above at the fixed price in Table 2,
above.
In the event that New York State institutes a subsidy for CCA purchase of RECs after the signing
of this ESA that is applicable to all or any portion of the Competitive Suppliers obligations under
this ESA, Competitive Supplier shall pass through the full subsidy to Participating Consumers in
the form of a rate reduction.
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EXHIBIT B - TEMPLATE KWH SALES AND CONSUMER ACCOUNTS DATA
SUMMARY
Rate Code
Residential
Small
Commercial
Standard Supply
Municipality
# of Default Accounts of Eligible Consumers
kWh
kWh
January
February
March
April
May
June
July
August
September
October
November
December
Rate Code
Residential
Small
Commercial
100% Renewable Supply
Municipality
# of Default Accounts of Eligible Consumers
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kWh
kWh
January
February
March
April
May
June
July
August
September
October
November
December
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EXHIBIT C - PAYMENT
PROGRAM MANAGER BANK INFORMATION FOR PAYMENTS BY ACH
Bank Name:
Bank Routing Number:
Bank Account Number:
Federal ID:
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EXHIBIT D - DATA REQUIREMENTS
In order for program administrators and participants to have visibility into their participation
with the program, certain data will need to be exchanged, in a regular format, with regular
transmission methods and times.
There are three file formats currently in use for this purpose which must be provided by
Competitive Supplier to Program Manager:
I. Newly_ Eligible —Consumer file - Competitive Supplier will obtain this data quarterly
from the Utility and the notification mailing is made from the list following procedures
described elsewhere in this ESA. The Program Manager requires a matching dataset as
defined below in order to perform it's duties for customer service during the opt out
period.
2. Post -enrollment file - After the Competitive Supplier sends enrollments to the Utility,
either at the beginning of this contract or after a Newly Eligible Consumer opt out period,
the Competitive Supplier will send this file to the Program Manager to update its records.
3. Commission file - Standard practice for aggregation suppliers.
The abovementioned files should, at minimum, contain the following information:
Newly Eligible Consumer file
Post -enrollment file
Pre -Enrollment ID
Commission file
Customer Name
Pre -Enrollment ID
Customer Name
Utility Account Number
Service Account Number
Service Address
Meter Read Cycle
Invoice Number
Service City State Zip
Account Start
Contract Iit
Mailing Address
Account End
Municipality
Mail City State Zip
Enrollment Issue/Reason Code
Customer Classification
Municipality Name
Customer Class
Rate Category
Contract Start
Invoice Date
Contract End
Start Date
Rate Class
End Date
Annual kWh
Earned Date
Capacity Tag
Scheduled Payment Month
Capacity Start Date
Usage
Capacity End Date
UDC Code
Billing Name
Commission Rate/Amount
Billing Address
Commission
Billing State
Payment Lag (Days)
Billing City
Billing Zip
Enrollment Date (Contract Start
Date)
Load Zone
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File transfer between the Supplier and Program Manager, or a party designated by Program
Manager, shall be by SFTP or other secure mode.
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EXHIBIT E - OPTION FOR ALTERNATIVE SUPPLY OF POWER
Competitive Supplier may provide power to Participating Consumers, including through the
purchase of REC's, throughout the term of this ESA and from sources selected in Competitive
Supplier's own discretion. However, Program Manager desires to explore opportunities to build
or contract with a third party to supply renewable sources of energy (the "Renewable Power
Source") after the Execution Date for the benefit of the Participating Consumers and of the
renewable power market. Upon completion of any such Renewable Power Source (the "Third
Party Agreement") the Program Manager may offer to sell output from the Renewable Power
Source to Competitive Supplier, either directly or through an Associated Entity, under a separate
Power Purchase Agreement ("PPA"). Program Manager understands and acknowledges that (i)
Competitive Supplier shall have no obligation to enter into a PPA during the term of this ESA;
and (ii) if Competitive Supplier agrees to enter into a PPA, then completion of a PPA is
contingent upon (without limitation) Competitive Supplier's confirmation (in its sole
determination) that (a) the terms are in compliance with all rules, laws and regulations; (b) it has
internal senior management approval after completion of financial, credit, legal and operation
due diligence; and (c) the Parties have executed an amended ESA to incorporate terms of the
PPA. In the event that Competitive Supplier elects not to enter into a PPA as described above
and Program Manager enters into a Third Party Agreement, then the terms of this ESA shall
remain unmodified and in full force and effect.
If Competitive Supplier elects to enter into a PPA as described above, Competitive Supplier
agrees to review a roster of Renewable Power Sources pre -approved by Program Manager and
Competitive Supplier who retain a PPA form consistent with the needs of Program Manager and
Competitive Supplier, provided, however, that final determination of a Renewable Power Source
provider shall be in the sole discretion of Competitive Supplier and may be a source not listed on
the roster.
In the event Program Manager identifies output from Renewable Power Source(s) that Program
Manager desires to assign to or request that the Competitive Supplier use in the Program,
Program Manager will describe whether each product is unit -contingent or smoothed, and
Program Manager will describe the projected (if unit contingent) or committed quantity (if
smoothed) for RECs, Capacity and/or kWh, including time blocks for the product, if appropriate.
Competitive Supplier and Program Manager will then discuss the best strategy for moving
forward, including whether Competitive Supplier desires to solicit offers from the free market for
like quantities of power, REC or capacity.
In such case, the Parties agree to negotiate, in a commercially reasonable manner, a rate
adjustment to Participating Consumers to (a) compensate Competitive Supplier (or an Associated
Entity) for any losses should Competitive Supplier (or an Associated Entity) need to then sell off
any of the original power purchased to supply the Program at a lower price than it purchased it
for, or (b) compensate Participating Consumers for any gains should Competitive Supplier (or an
Associated Entity) then be able to sell off any of the original power purchased to supply the
Program at a higher price than it purchased it for. Any such rate adjustment shall only amend or
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Page 45 of 45
modify the ESA by a written instrument signed by all Parties hereto. For avoidance of doubt, the
foregoing does not obligate Competitive Supplier or Program Manager to come to an agreement
regarding a rate adjustment.
Doc ID: 20201015133954664 Page 152 of 273
Sertifi Electronic Signature
1
j
2
WESTCHESTER POWER CCA
Ardsley
Larchmont
North Salem
Rye Brook
Bedford
Lewisboro
Ossining Village
Rye City
Croton -on -Hudson
Mamaroneck Village
Ossining Town
Sleepy Hollow
Oobbs Ferry
Mamaroneck Town
Peekskill
Somers
Greenburgh
Mount Kisco
Pelham Village
Tarrytown
Hastings -on -Hudson
New Castle
Pleasantville
Tuckahoe
Irvington
New Rochelle
Pound Ridge
White Plains
Yonkers
SUSTAINABLE
WESTCHESTER
4/6/2022
WESTCHESTER IS MAKING A HUGE IA
ma
METRIC TONS OF
CO2 MITIGATED
County -wide 1,100,000
Town of Mamaroneck 471430
3
RATES TO -DATE
CARS TAKEN OFF TREE SEEDLINGS
THE ROAD FOR 1 YEAR FOR 10 YEARS
293,000 18.2 million
10,220 784,310
Con Ed - Residential
N Con Ed — WP Renewable — WP Standard
20
15
10
5
0
ter. cc? _ �c�
o^(p0p(VV �N0�Nyy00 O p 00 000 �; NN
0 0 0 0 0 0 0 0 0 O O O O O O O O O O O O O O O p O 0 0 p 0 0 0 0 0 0 0
N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N
ZSUSTAINABLE
WESTCHESTER
• Current Westchester Power rates residents in Con Ed territory
are fixed through June 30, 2022:
• 100% Renewable Supply = 7.41 centslkWh
• Standard Supply =6.75cents/kWh
4
/, SUSTAINABLE
*3 WESTCHESTER
4/6/2022
2
RATE COMPARISON TO CON ED
Westchester Power — Con Ed monthy average, cents/kWh unweighted through 3/2022
0/kWh incremental
Current Contract
Since Launch
savings /(cost)
(1/2021-6/2022)
(5/2016)
Standard
Renewable
Standard
Renewable
Commercial
1.02¢
0.370
(0.63¢)
(0.87¢)
Residential
1.040
0.38¢
0.10¢
(0.26¢)
Most cost effective way to benefit from renewable energy at community -scale.
5
` SUSTAINABLE
WESTCHESTER
2022 - WESTCHESTER POWER 2.0, EVOLUTIONARY IMPERATIVES
Expanding Westchester Power capacity for environmental and economic impact
• Increasing the supplier pool for enhanced
competition
• Building capacity to support longer term contracts
and more flexible supply formats
• Which in turn can lead to opportunities for long
term price stability and more renewable
construction
t:
/, SUSTAINABLE
*3 WESTCHESTER
4/6/2022
0
EXPANDED SUPPLIER OPTIONS
In WP 2.0, services
provided to "sleeve" Wp 1.0
wholesale energy supply
makes it look just like
our normal ESCO
contract.
Firming Contracts
In NYS, relationship with retail
Wholesale Bids or S
customer is either through
Long Term DirectContracts • utility, or authorized ESCO
SUSTAINABLE
�� WESTCHESTER
7
AUCTION DAY - BOTH RETAIL AND WHOLESALE
w�e�r5�:n ® fo�+pe�y Nwrc W.sttF<s:e�Voxn �NKEG
MVMSw�i� T�yyyy, Rwembr l3. }0}f ri.tS+aE FS"
• We will run traditional full retail ESCO
auctions and auction for wholesale
energy block on the same day. x.
• We will then be able to add the
known sleeving service cost to the
wholesale block and compare to the
retail ESCO offers and select the best.
M
a
-------------
SUSTAINABLE
*0 WESTCHESTER
4/6/2022
EM
RECOMMENDATION: CONTRACT EXTENSION
• Additional time to organize enhanced auction
• Modified RFP, Sleeving arrangementuncertainty
amidWflilt
rising
• New retail bidders are also preparing to
World markets see
participate
00000
• Seeking to move beyond current
high risk & uncertainty
--
premiums
• DPS approved up to six months (5 looks
best now)
• Market price will be significantly higher
than current contract
E
TIMELINE/NEXT STEPS
Contract Extension (looking for 5 months)
• 313011AM Chief ElectedslAdmins mtg to
confirm MOU target price
• Early/Mid April: Participation MOU authorized
by boards and signed
Mid April: Contract signing (immediately after all
MOU's executed)
Mid April thru Mid May: Prep, Opt -out mailing
Mid June: end of opt -out period
• July 1: Participants in new extension as of their
meter read date
10
` SUSTAINABLE
WESTCHESTER
New Contract Auction via Enhanced Format
Mid -August: Participation MOUS signed off
Late August: Auction
Early September: Contract signing (immediately
after auction award)
• Mid September thru Mid October: Prep, Opt -out
mailing
Mid November: end of opt -out period
December 1: Participants in new extension as of
their meter read date
SUSTAINABLE
*3 WESTCHESTER
4/6/2022
a
PRICE TARGET ORIENTATION - MARKET
• Market revisit — natural gas rise accounts for most of what we see
• Gas futures have doubled, and energy constitutes about half of the electricity price:
• That doubling alone implies 50% increase to retail -> our Standard price of 6.7 cents from 2020 x
1.5 = 10.05 cents
• Upward pressures likely continue:
Elt:, ;�'r,':, to-1ian
Arhu u
March 28. 2022
U.S. exponed record amounts f Ilque(setl natural gas in 2021
U.S. exports of liquefied natural gas (LNG) set a r.r.,d high in 2021. averaging 9 7 b,11—cubo feet per
day tEctld), acwrding to our most recent Natural Ga& Monrnly. U-$ LNG exports Increased by 50% from
2020. The ,ncrea s8 in U.S. LNG exports was driven by Inueaseo demand In both Europe and Asia
11
Es.E CLIMATE',, a, ,,,n._ o ..w...,m fes,. ._,_ I
Biden increases LNG exports as Europe faces energy crisis
PRICE TARGET ORIENTATION
REC price has been increasing
• Current contract- 0.6 cents/ kWh
• NYSEG and Yonkers - —1.5 cents / kWh
• Current indicative - 1.7 plus loss factor = 1.82
NYSERDA ensmess eomm.mue: Partners R ... -.1, Resid—
& Intlus[ry 8 Governments & Investors & Policymakers & Homeowners
I4
Ne Governor Cuomo Announces Second
2022 A ........... ts Competitive Tier 2 Solicitation to Retain
2021 A..ou.ceme.ts New York's Existing Renewable Energy
2020 Announcements Resources
12
`SUSTAINABLE
3
,WESTCHESTER
/:__. SUSTAINABLE
%3 WESTCHESTER
4/6/2022
M
PRICE TARGET ORIENTATION - ESCO MARKET
13
h'
:r TE
Sery a type
Mia Rete Mex Rale
la J'1A
Offer Type
i wee
Camera Length
[EMmdn____________ Y_
C-11iiiian Fee
rwr�elro�ir o
1hlwAdded
R—bk E—gy
10(%Reaet•9Me
` SUSTAINABLE
WESTCHESTER
PRICE TARGET ORIENTATION - ESCO MARKET
energy WHYVERDE SERVICETYPE SERYCEAREA- Q
nox lF'crci
Best Plans For You
Simple Green Choice 12
TERM_tl AInn1^i RATE TYPE -t , I
C.
New York Green 12
TERM: 17 LI[. rh RATE TYPE:rxt el
C
New York Green 24
14
13.39¢
'-, 1,%% i
13.49¢
13.59¢
SUSTAINABLE
WESTCHESTER
4/6/2022
7
Comparty
Offer Details
Pricing DetailsOffer Type
Rmewable
Enerp Info
C
Mm Term- 6 Month(s)
$0.1399 pr� kWh Flccd
HydTcei u -'solar.
$9233 perr month
G1md
100`1
O
Marathon Energy
MinTerm: 12�Month_1s)
�
ir.V" 0".ilx;
$03315 per kWh FixeC
Fuel Celis,
Hytlroelectric.
$92.05 per month
Lqultl P.lo'uel- Solar,
Tidal - OCedn. Wmd
•
Major Energy Electric
Mm Term, 12 Montn(s)
Qw�.� L'+�s,m7
$D.1339 w kWh Flxed
100=e
-
SeN1— LLC
$93.73 per month
Hyd—lectrlc. Winn
UO,de Energy USA New
Min Term'. 12 Month6sl
i V. ew 17e:a.1111
$0.1349 m kWh Flxen
to0-e
YDik LLC
HyGroelectnc, Winn
$94 43 per month
13
h'
:r TE
Sery a type
Mia Rete Mex Rale
la J'1A
Offer Type
i wee
Camera Length
[EMmdn____________ Y_
C-11iiiian Fee
rwr�elro�ir o
1hlwAdded
R—bk E—gy
10(%Reaet•9Me
` SUSTAINABLE
WESTCHESTER
PRICE TARGET ORIENTATION - ESCO MARKET
energy WHYVERDE SERVICETYPE SERYCEAREA- Q
nox lF'crci
Best Plans For You
Simple Green Choice 12
TERM_tl AInn1^i RATE TYPE -t , I
C.
New York Green 12
TERM: 17 LI[. rh RATE TYPE:rxt el
C
New York Green 24
14
13.39¢
'-, 1,%% i
13.49¢
13.59¢
SUSTAINABLE
WESTCHESTER
4/6/2022
7
INDICATIVE
PRICINGon
in cents/kWh, energy only (without RECs)
level (supply + RECs)
Pricing Dale
All based
5 Mo
For Ref. Only -Approval for max 6 mo.
12 Mo 18 Mo 24 Mo 36 Mo
RECs
Indicative 1 -Resi+Coml
pricing -
July 1 start
36 Mo
wable,¢/kWh3/2311.6511.7613.5513.0213.0613.00
9.23
9.07
9.25
9.45
1.50
Indicative 1 -Resi+Coml
1/28
8.42
8.32
9.72
9.48
9.63
9.78
1.50
Indicative 1 -Resi+Coml
2/11
8.50
8.46
9.96
9.67
9.76
9.87
1.50
Indicative 1 -Resi+Coml
3/11
9.10
9.21
11.02
10.59
10.67
10.66
1.50
Indicative 1 -Resi+Coml
3/23
9.82
9.94
11.73
11.20
11.23
11.18
1.82
Indicative 1 -Resi+Coml
3/30
9.82
10.31
1.72
' Indicative 2(Resi)
3/18
9.01
10.73
10.13
10.59
Indicative 2 (Res)
3/25
9.27
11.09
10.37
10.67
Indicative 2 (Res)
4/1
9.70
11.40
10.67
10.94
,
Not executable
/">` SUSTAINABLE
,3 WESTCHESTER
15
16
y - 100% renewable,
SummarIndicative
Supply pricing
in cents/kWh, energy only (without RECs)
level (supply + RECs)
Pricing Dale
3 Mo
5 Mo
For Ref. Only -Approval for max 6 mo.
12 Mo 18 Mo 24 Mo 36 Mo
RECs
Indicative 1 -Resi+Coml
1/19
36 Mo
wable,¢/kWh3/2311.6511.7613.5513.0213.0613.00
9.23
9.07
9.25
9.45
1.50
Indicative 1 -Resi+Coml
1/28
8.42
8.32
9.72
9.48
9.63
9.78
1.50
Indicative 1 -Resi+Coml
2/11
8.50
8.46
9.96
9.67
9.76
9.87
1.50
Indicative 1 -Resi+Coml
3/11
9.10
9.21
11.02
10.59
10.67
10.66
1.50
Indicative 1 -Resi+Coml
3/23
9.82
9.94
11.73
11.20
11.23
11.18
1.82
Indicative 1 -Resi+Coml
3/30
9.82
10.31
1.72
' Indicative 2(Resi)
3/18
9.01
10.73
10.13
10.59
Indicative 2 (Res)
3/25
9.27
11.09
10.37
10.67
Indicative 2 (Res)
4/1
9.70
11.40
10.67
10.94
,
y - 100% renewable,
SummarIndicative
current
indicative
level (supply + RECs)
July 1 Pricing Dare
7�nd,cafive
3 Mo
5 Mo
12 Mo
18 Mo
24 Mo
36 Mo
wable,¢/kWh3/2311.6511.7613.5513.0213.0613.00
wable, 0/kWh 3/25
1, post price -not -to -
exceed setting 3/30
11.09
12.03
12.91
12.19
12.49
N/A
MOU COMPLIANT PRICE (NOT -TO -EXCEED)
Price -Not -To -Exceed: 12.5 cents per kWh
--> Margin compatible with range of movement (0.73 cents) we have seen in past weeks
� Experience with similar rapid upward pricing movements in the 2021 NYS EG contracting process
informs re the potential downside of not leaving some buffer
♦ Not possible to reset targets and stay on schedule
♦ Communications challenges due to lack of gap between utility "switch letters" and new opt -
out notice
♦ Some unhappiness /sense of being abandoned felt as program dropped out just when rates
were high and unpredictable
At stake:
• Value features of WP rates
o WP Rates as rate cap /insurance
o Participants can change supply (Standard/Renewable)
• Continuity of access to stable rate options, REC supply
SUSTAINABLE
�°i WESTCHESTER
4/6/2022
Your action can help your community
build a clean energy future!
17
Questions?
Sustainable Westchester General
info(cD-sustainablewestchester.org
Westchester Power
westchesterpowerCaD-sustainablewestchester.org
Call us at 914-242-4725
SUSTAINABLE
%r% WESTCHESTER
4/6/2022
0
Town of Mamaroneck
' A
Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
Office of the Comptroller
MEMORANDUM
To: Supervisor & Town Board
Re: Consideration of 2020 Financial Audit
Date: March 31, 2022
TEL: 914/381-7850
FAX: 914/381-7809
towncomptroller@townofmamaroneck.org
Attached are the following documents in connection with the 2021 Audit:
1. The Town of Mamaroneck Basic Financial Statements, Supplementary Information and
Independent Auditor's Report for the fiscal year ended December 31, 2021.
2. Required Report to the Board with Governance that outlines the required
communications and control deficiencies.
3. Management letter
Doug Zimmerman and Thomas Smith from EFPR Group 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, 2021.
Page 153 of 273
TOWN OF MAMARONECK, NEW YORK
Basic Financial Statements,
Supplementary Information and
Independent Auditors' Report
December 31, 2021
Page 154 of 273
Table of Contents
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 Balance Sheet - Governmental Funds to the Statement of
Net Position
Statement of Revenue, Expenditures and Changes in Fund Balances -
Governmental Funds
Reconciliation of the Statement of Revenue, Expenditures and Changes in
Fund Balances - Governmental Funds to the Statement of Activities
Fiduciary Fund:
Statement of Fiduciary Net Position - Custodial Fund
Statement of Changes in Fiduciary Net Position - Custodial Fund
Notes to Financial Statements
Required Supplementary Information:
Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to
Actual - General Fund
Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to
Actual - Town Outside Village Fund
Schedule of Revenue, Expenditures and Change in Fund Balances - Budget to
Actual - Special Districts Fund
Schedule of Changes in the Town's Total OPEB Liability and Related Ratios
Schedule of Changes in the Town's LOSAP Liability and Related Ratios
Schedule of the Town's Proportionate Share of the Net Pension Liability
Schedule of the Town's Pension Contributions
16
17
18
19
22
21
22
23 -59
60
61
62
63
64
65
66
Page 155 of 273
[i �*1 1 �4411_114
Table of Contents, Continued
Other Supplementary Information:
Page
Combining Balance Sheet - Special Districts Fund 67
Combining Schedule of Revenue, Expenditures and Changes in Fund
Balances - Special Districts Fund 68
Combining Balance Sheet - Nonmajor Governmental Funds 69
Combining Schedule of Revenue, Expenditures and Changes in Fund
Balances - Nomnaj or Governmental Funds 70
Project -Length Schedule - Capital Projects Fund 71 -72
Federal Grant Compliance Audit:
Independent Auditors' 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 73-74
Independent Auditors' Report on Compliance for Each Major Program and
Report on Internal Control Over Compliance Required by the Uniform
Guidance 75 -77
Schedule of Expenditures of Federal Awards 78
Notes to Schedule of Expenditures of Federal Awards 79
Schedule of Findings and Questioned Costs 80
Status of Prior Audit Findings 81
Page 156 of 273
INDEPENDENT AUDITORS' REPORT
The Honorable Supervisor and Town Board
Town of Mamaroneck, New York
Report on the Audit of the Financial Statements
Opinions
We have audited 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 (the Town), as of and for the year ended December 31, 2021, and the related
notes to financial statements, which collectively comprise the Town's basic financial statements as
listed in the table of contents.
In our opinion, based on our audit and the report of the other auditors, the accompanying 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, 2021, and the respective
changes in financial position for the year then ended in accordance with accounting principles
generally accepted in the United States of America.
We did not audit the financial statements of the Mamaroneck Housing Authority (the Authority),
which statements reflect total assets of $ and total revenue of $ as of and for the year then
ended. Those statements were audited by other auditors, whose report has been furnished to us, and
our opinion, insofar as it relates to the amounts included for the Authority, is based solely on the
report of other auditors.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States
of America (GAAS) and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities
under those standards are further described in the Auditors' Responsibilities for the Audit of the
Financial Statements section of our report. We are required to be independent of the Town and to
meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating
to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in
accordance with accounting principles generally accepted in the United States of America, and for
the design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
Page 157 of 273
In preparing the financial statements, management is required to evaluate whether there are conditions
or events, considered in the aggregate, that raise substantial doubt about the Town's ability to continue
as a going concern for within one year after the date that the financial statements are available to be
issued.
1��1
Auditors' Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditors' report
that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute
assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and
Government Auditing Standards will always detect a material misstatement when it exists. The risk
of not detecting a material misstatement resulting from fraud is higher than for one resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control. Misstatements are considered material if there is a substantial likelihood
that, individually or in the aggregate, they would influence the judgment made by a reasonable user
based on the financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, and design and perform audit procedures responsive to those risks. Such procedures
include examining, on a test basis, evidence regarding the amounts and disclosures in the financial
statements.
• Obtain an understanding of internal control relevant to the audit 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, no such opinion is
expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate,
that raise substantial doubt about the Town's ability to continue as a going concern for a
reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit, significant audit findings, and certain internal control -
related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management's discussion and analysis and the additional information as listed in the table of contents
on pages 60 through 66 be presented to supplement the basic financial statements. Such information
is the responsibility of management and, 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,
2
Page 158 of 273
economic, or historical context. We have applied certain limited procedures to the required
supplementary information in accordance with GAAS, 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 Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the Town's basic financial statements. The combining nonmajor fund financial
statements, the combining special districts fund financial statements, the project -length schedule -
capital projects fund and 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 are presented for purposes of additional analysis and are not a
required part of the basic financial statements. Such information is the responsibility of management
and was derived from and relates directly to the underlying accounting and other records used to
prepare the basic financial statements. The information has been subjected to the auditing procedures
applied in the audit of the basic financial statements 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 GAAS. In our opinion, the combining nonmajor fund
financial statements, the combining special districts fund financial statements, the project -length
schedule - capital projects fund and schedule of expenditures of federal awards are fairly stated, in all
material respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated ,
2022 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 solely 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 Town's internal control over financial reporting and compliance.
Williamsville, New York
, 2022
3
Page 159 of 273
TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis
December 31, 2021
Introduction
As management of the Town of Mamaroneck, New York (the Town), we offer readers of the Town's
financial statements this narrative overview and analysis of the financial activities of the Town for
the year ended December 31, 2021. 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 year ended December 31, 2021 are as follows:
* As of the close of the current fiscal year, the Town's governmental funds reported combined
ending fund balances of $34,373,816, an increase of $4,031,045 from the prior year. The
increase in fund balance is primarily the result of an increase in mortgage and sales tax and
various expense savings.
At the end of the current fiscal year, the total fund balance for the General Fund was
$8,159,723 or 71% of total General Fund expenditures and other financing uses for 2021. The
total General Fund fund balance consists of $219,430 (nonspendable), $316,332 (restricted),
$1,145,202 (assigned) and $6,478,759 (unassigned). Total fund balance for the Town Outside
Villages Fund was $7,183,128 or 50% of total fund expenditures and other financing uses for
2021.
• Total fund balance for Special Districts Funds is $5,116,029 or 52% of total fund expenditures
and other financing uses for 2021.
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, 2021, 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 the COVID-19 pandemic and fund
Townwide emergency repairs resulting from Storm Ida.
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 (the 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 $47,249,808. 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 $79,330,405 due primarily from the required accrual in accordance with the provisions of
Governmental Accounting Standards Board (GASB) Statement No. 75 -"Accounting and
Financial Reporting for Postemployment Benefits Other Than Pensions," of $98,355,411.
4 Page 160 of 273
Management's Discussion and Analysis, Continued
The Town is committed to providing postemployment benefits (OPEB) 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,
2021, the Town had liabilities of $98,355,411 for OPEB recorded in accordance with the
provisions of GASB Statement No. 75 and $2,716,611 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 pension and OPEB
reporting is presented in notes 10 and 12 of the 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
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 Authority is a legally
separate component unit of the primary government for which the Town is financially accountable.
The financial information for the 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).
5
Page 161 of 273
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Management's Discussion and Analysis, Continued
The government -wide financial statements distinguish functions of the Town that are principally
supported by taxes and intergovernmental revenues (governmental activities). The governmental
activities of the Town include general government support, public safety, health, transportation,
economic assistance and opportunity, 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 funds' balance sheet and the governmental funds'
statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate
this comparison between governmental funds and governmental activities.
6 Page 162 of 273
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Management's Discussion and Analysis, Continued
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,
Special Districts Fund (Water, Sewer, Street Lighting, Refuse and Garbage, Ambulance and Fire
Protection District), Section 8 Housing Assistance Fund and Capital Projects Fund, which are
considered to be major funds. Data for the four nonmajor governmental funds (Tri -Municipal Cable
T.V., Special Purpose, Highway and Debt Service Funds) are combined into a single aggregated
presentation. Individual fund data for each of these nonmaj or 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,
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, Highway
and the Debt Service Fund which are nonmaj or 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 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 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 ($47,249,808) at the close of the current fiscal year.
7
Page 163 of 273
TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
Current assets
Capital assets, net
Total assets
Deferred outflows of resources
Current liabilities
Long-term liabilities
Total liabilities
Deferred Mows of resources
Net position:
Net investment in capital assets
Restricted
Unrestricted
Total net position
Unrestricted, -168%
2021
$ 38,413,049
63,300,859
101,713,908
30,305,946
6,688,387
147,276,390
153,964,777
25,304,885
25,787,996
6,292,601
(79,330,405)
$ (47,249,808)
Net Position Distribution
December 31, 2021
2020
34,176,141
58,288,747
92,464,888
29,234,366
6,366,714
155,758,752
162,125,466
10,021,479
23,930,948
4,267,461
(78,646,100)
(50,447,691)
'stetM investment ,
WoStIliv, it
ipital assets, 55%
Restricted, 13%
8 Page 164 of 273
TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
Total assets increased in governmental activities by $9,249,020 from the prior year.
Long-term liabilities, which consist of bonds, decreased by $8,482,362 from the previous year for
governmental activities primarily due to the valuation of pension liabilities.
Net investment in capital assets, net of accumulated depreciation and less any outstanding debt used
to acquire those assets of $25,787,996, accounts for 55% 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 13% 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 $6,292,601 represents resources that are subject to external restrictions on
how they may be used. The restrictions are as follows:
Restricted Net Position
2021 2020
Future capital projects $ 316,332 125,000
Debt service 2,186,923 2,186,923
Section 8 Housing Authority 883,455 731,491
Tri -Municipal Cable TV 1,409,690 1,068,520
Trusts - 185,527
Pension benefits - fire district 1,496,201 -
Total assets $ 6,292,601 4,297,461
The remaining balance of net position, representing unrestricted net assets of ($79,330,405) is
reported as a deficit as a result of having long-term commitments including compensated absences,
OPEB obligations and pensions that are greater than currently available resources. Payments of these
liabilities will be budgeted in the year that actual payment will be made.
9 Page 165 of 273
Management's Discussion and Analysis, Continued
Change in Net Position
Primary Government
Program revenue:
Charges for services
Operating grants and contributions
Capital grants and contributions
General revenue:
Real property taxes
Real property tax items
Nonproperty tax items
Use of money and property
Sale of property and compensation for loss
Insurance recoveries
Unrestricted State aid
Miscellaneous
Total revenue
Program expenses:
General government support
Public safety
Health
Transportation
Economic assistance and opportunity
Culture and recreation
Home and community services
Interest
Total expenses
Change in net position
Net position at beginning of year
Net position at end of year
10
'12021
7,612,897
10,819,947
808,289
27,918,380
1,117,138
I 11-W 3,788,040
418,768
191,680
191,448
52,866,587
8,040,805
15,455,166
2,355,457
5,807,600
919,638
4,598,511
11,608,623
882,904
49,668,704
2020
6,990,093
8,445,520
269,679
26,881,964
656,776
2,482,706
121,172
309,343
1,448,634
148,155
Im'sam
9,121,870
17,553,249
2,438,103
6,325,334
864,015
4,513,931
11,071,567
1,069,976
52,958,045
3,197,883 (5,204,003)
(50,447,691) (45,243,688)
$ (47,249,808) (50,447,691)
Page 166 of 273
TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
Governmental activities increased the Town's net position by $3,197,883 for the year ended
December 31, 2021.
Total revenue for the year ended December 31, 2021 from governmental activities totaled
$52,866,587. Real property taxes of $27,918,380 represent the largest revenue source (53%).
Governmental activities expenses of the Town totaled $49,668,704. The largest components of these
expenses are in the areas of public safety (31%), general government support (16%) and home and
community services (23%).
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 year, the Town's governmental funds reported combined ending fund
balance of $34,373,816, an increase of $4,031,045 compared to last year's ending fund balance of
$30,342,771. The nonspendable fund balance component of $1,113,219 consists of amounts
representing prepaid expenditures. Prepaid expenditures have been established primarily to account
for a portion of the State retirement and liability insurance payments made in advance. Fund balance
of $14,525,358 is restricted for special revenue funds, capital projects and debt service. The assigned
fund balance classification aggregate of $12,256,480, consisting primarily of amounts designated to
balance the fiscal 2022 budget $1,110,000 in the General Fund; $609,900 in the Town Outside
Villages Fund; $405,840 in the Special Districts Funds; and $33,640 in nonmajor funds and amounts
available to be used at the Town's discretion in funds other than the General Fund; $6,035,880 in the
Town Outside Villages Fund and $3,000,090 in the Special Districts Funds and $1,025,928 in
nonmajor funds. The General Fund's assigned fund balance also includes $35,202 of encumbrances.
The remaining fund balance of $6,478,759 is unassigned and represents the remaining positive fund
balance in the General Fund.
11 Page 167 of 273
TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
The General Fund is the primary operating fund of the Town. At the end of the current year,
unassigned fund balance of the General Fund was $6,478,759, representing 79% of the total General
Fund balance of $8,159,723. This is an increase over the prior year, when the total fund balance was
$6,642,119. The increase was a result of increases in State aid and department income. Overall
revenue was over the budget by $1.34 million or 12%. Other tax items (penalties) and mortgage tax
revenue generated the largest positive budget variances.
The Town Outside Villages Fund's total fund balance at the end of the year was $7,183,128, an
increase of $1,011,794 from the previous year. The primary reason was for the increase from
licenses/permit fees ($488,056), sales tax distribution revenue ($565,076) being $1,053,132 greater
than the conservatively estimated revenue final budget.
The Special Districts Fund's total fund balance at the end of the current year was $5,116,029, an
increase of $615,841 from the previous year. The increase is primarily the result of revenue exceeding
expenditures in the Ambulance fund for $109,549, the Water fund for $260,083, the Fire Protection
fund for $299,619 and the Street Lighting Fund for $70,400.
The Capital Projects Fund reflects a fund balance of $8,232,757 at the end of the current year, an
increase of $794,897 from the previous year. The Town funded various one-time capital projects in
the amount of $1,572,665 through the use of transfers from other funds and issued new long term
debt of $6,100,000 in the form of serial bonds to fund all currently authorized capital projects during
the year ended December 31, 2021.
General Fund Budgetary Information
Generally, budget amendments fall into one of three categories: 1) amendments made to adjust the
estimates that are used to prepare the original budget ordinance once exact information is available;
2) amendments made to recognize new funding amounts from external sources, such as Federal and
State grants; and 3) increases in appropriations that become necessary to maintain services.
Capital Assets
The Town's capital assets for its governmental activities as of December 31, 2021, amounted to
$63,300,859 (net of accumulated depreciation). These capital assets includes land, buildings and
improvements, machinery and equipment, infrastructure and construction -in -progress.
12
Page 168 of 273
TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
Capital Assets
{Net of Accumulated Depreciation}
Land
Construction- in -progress
Buildings and improvements
Machinery and equipment
Infrastructure
Total
KIM
$ 4,031,660
2,833,589
21,885,668
5,721,247
28.828.695
2020"
4,031,660
1,281,714
20,475,693
5,843,349
26.656.331
$ 63,300,859 58,288,747
Additional information on the Town's capital assets can be found in note 4 of the financial statements.
Long -Term Debt and Short -Term Capital Borrowings
At the end of the current year, the Town had total bonded debt outstanding of $44,215,000. As
required by State Law, all bonds issued by the Town are general obligation bonds, backed by the full
faith and credit of the Town.
During the year ended December 31, 2021, the Town paid $2,675,000 in principal on outstanding
long-term obligations and issued $6,100,000 in long-term obligations in the form of serial bonds in
order to fund various capital projects.
Additional information on the Town's long-term debt and short-term capital borrowings can be found
in note 7 of the financial statements.
Economic Factors and Next Year's Budget and Rates
The following economic factors currently affect the Town and were considered in developing the
2022 fiscal year budget.
• The Town has the lowest unemployment rate in Westchester County for the Town is currently
6.2%, which is a significant increase from a rate of 4% a year ago.
• A tax levy increase of 4.2% 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 COVID-19 pandemic.
13
Page 169 of 273
TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
• On the expenditure side, increases are expected in health insurance premiums, as well as
pension and other employee benefit costs.
• Contract settlements with all unions are in place through 2023 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 Meredith Robson
- Town Administrator or Tracy Yogman - Town Comptroller, Town of Mamaroneck, 740 W. Boston
Post Road, Mamaroneck, New York 10543.
14
Page 170 of 273
TOWN OF MAMARONECK, NEW YORK
Statement of Net Position
December 31, 2021
Assets
Cash and equivalents
Investments
Receivables:
Accounts
Taxes, net
Due from other governments
State and Federal aid
Prepaid expenses
Capital assets:
Not being depreciated
Being depreciated
Total assets
Deferred Outflows of Resources
Deferred charge on refunding bonds
Pension related - retirement systems
Pension related - length of service awards program
OPER
Total deferred outflows of resources
Liabilities
Current liabilities:
Accounts payable
Accrued liabilities
Deposits payable
Unearned revenue
Accrued interest payable
Bonds payable
Unamortized bond premiums
Total current liabilities
Noncurrent liabilities:
Bonds payable
Unamortized bond premiums
Compensated absences
Net pension liability - ERS - proportionate share
Net pension liability - PFRS - proportionate share
Net pension liability - length of service award program
Total OPEB liability
Total noncurrent liabilities
Total liabilities
Deferred Inflows of Resources
Pension related - retirement systems
Pension related - length of service awards program
OPEB
Total deferred inflows of resources
Net Position
Net investment in capital assets
Restricted
Unrestricted (deficit)
Total net position (deficit)
See accompanying notes to financial statements.
15
Governmental
Activities
$ 29,859,052
4,898,250
826,158
858,005
45,534
812,831
1,113,219
' ,x,865,249
56,435,610
101,713,908
LIII Akio
Component
Unit
Mamaroneck
Housing
Authority
440,257 -
14,377,599 -
798,936 -
14,689,154
30,305,946 -
1,587,771 -
400,475
619,559
624,919
244,691 -
3,080,000 -
130,972
6,688,387
41,135,000 -
1,839,905 -
380,463 -
22,138 -
2,694,473
2,849,000
98,355,411 -
147,276,390
153,964,777
14,739,532
120,437 -
10,444,916
25,304,885 -
25,787,996 -
6,292,601 -
(79,330,405) -
$ (47,249,808)
Page 171 of 273
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TOWN OF MAMARONECK, NEW YORK
Reconciliation of Balance Sheet - Governmental Funds to the Statement of Net Position
December 31, 2021
Total Governmental Fund Balances
Amounts reported for Governmental Activities in the Statement of Net
Position are different because:
Capital assets, net of accumulated depreciation used in
Governmental Activities are not financial resources and, therefore,
are not reported in the funds. /
Capital assets - nondepreciable
Capital assets - depreciable
Accumulated depreciation
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 of resources - pensions
Deferred outflows of resources - length of service awards program
Deferred outflows of resources - OPEB
Deferred inflows of resources - pensions
Deferred inflows of resources - length of service awards program
Deferred inflows of resources - OPEB
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 tax
Long-term liabilities that are not due and payable in the current
period are not reported in the funds.
Accrued interest payable
General obligation bonds payable
Compensated absences
Net pension liability - ERS - proportionate share
Net pension liability - PFRS - proportionate share
Total pension liability - length of service program
Total OPEB liability
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
Premium on general obligation bonds
Net Position of Governmental Activities
See accompanying notes to financial statements.
18
$ 34,373,816
$ 6,865,249
101,887,070
(45,451,460) 63,3 59
14,377,599
798,936
14,689,154
(14,739,532)
(120,437)
(10,444,916) 4,560,804
806,509
(244,691)
(44,215,000)
(380,463)
(22,138)
(2,694,473)
(2,849,000)
(98,355,411) (148,761,176)
440,257
(1,970,877) (1,530,620)
$ (47,249,808)
Page 174 of 273
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TOWN OF MAMARONECK, NEW YORK
Reconciliation of the Statement of Revenue, Expenditures and Changes in
Fund Balances - Governmental Funds to the Statement of Activities
Year ended December 31, 2021
Net change in fund balances -Total Governmental Funds $ 4,031,045
Amounts reported for Governmental Activities in the Statement of Activities
are different because:
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 $ 8,178,106
Disposals (11,655)
Depreciation expense +(3,154,339) 5,012,112
Revenues in the statement of activities that do not provide current financial
resources are not reported as revenues in the funds - real property tax 300,196
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.
General obligation bonds issued
(6,100,000)
Issuance premium
(772,141)
Principal paid on general obligation bonds
2,675,000 (4,197,141)
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
78,966
Compensated absences
27,689
Changes in pension liabilities and related deferred outflows and inflows
of resources - ERS
535,651
Changes in pension liabilities and related deferred outflows and inflows
of resources - PFRS
384,976
Changes in pension liabilities and related deferred outflows and inflows
of resources - LOSAP
(225,528)
Changes in total OPER liability and related deferred outflows and inflows
of resources
(2,813,913)
Amortization of loss on refunding bonds and issuance premium
63,830 (1,948,329)
Change in Net Position of Governmental Activities $ 3,197,883
See accompanying notes to financial statements.
20
Page 176 of 273
TOWN OF MAMARONECK, NEW YORK
Statement of Fiduciary Net Position
Custodial Fund
December 31, 2021
Assets:
Cash and equivalents
Real property taxes receivable for other governments
Total assets
Liabilities - due to other goverments
See accompanying notes to financial statements.
w
$11,953,533
50,165,003
$62,118,536
$62,118,536
Page 177 of 273
TOWN OF MAMARONECK, NEW YORK
Statement of Changes in Fiduciary Net Position
Custodial Fund
Year ended December 31, 2021
Additions - real property taxes collected for other governments
Deductions - payments of real property taxes to other governments
Change in fiduciary net position
Fiduciary net position at beginning of year
Fiduciary net position at end of year
See accompanying notes to financial statements.
NI
$ 174,732,677
174,732,677
Page 178 of 273
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements
December 31, 2021
(1) Summar of Significant Accounting Policies
The Town of Mamaroneck, New York (the 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 State). 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 assistance and opportunity, culture and recreation,
home and community services and general administrative support.
The financial statements of the Town have been prepared in conformity with accounting
principles generally accepted in the United States of America (GAAP) as applied to
governmental units and the Uniform System of Accounts as prescribed by the State. 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 Town of Mamaroneck Housing Authority (the Housing Authority) was organized in July
G 1992 as a municipal housing authority created and established under the Public Housing
Law of the State 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 Town of Mamaroneck Housing Authority, 740 West Boston Post Road,
Mamaroneck, New York 10543.
23
Page 179 of 273
Notes to Financial Statements, Continued
(1) Summary of Significant Accounting Policies, Continued
(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. The effect of interfund activity has been
removed from these statements.
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 revenue. Direct expenses are those
that are clearly identifiable with a specific function or segment. Program revenue 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 and (2) grants and
contributions that are restricted to meeting the operational or capital requirements of a
particular function or segment. Taxes and other items not identified as program revenue
are reported as general revenue. 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 goverm-nent-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, revenue and expenditures. 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 norimajor 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 GAAP as follows:
24
Page 180 of 273
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summa a of Significant Accounting Policies, Continued
(c) Fund Financial Statements, Continued
Fund Categories
(1) 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.
• 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.
• 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:
• 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 Fw-id 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 nonmajor governmental funds.
• 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.
Special Revenue Funds:
• 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. The
major revenue of this fund is real property taxes.
W
Page 181 of 273
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Sum iga of Significant Accounting Policies, Continued
(c) Fund Financial Statements, Continued
• 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.
(2) Fiduciary Funds - 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.
The government -wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the Fiduciary funds.
Revenue is 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 revenue
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. Revenue is recognized
when they have been earned and they are both measurable and available. Revenue is
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, revenue from Federal and State grants are
recognized as revenue 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 postemployment benefit (OPEB) 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.
Page 182 of 273
Notes to Financial Statements, Continued
(1) SummM of Significant Accounting Policies, Continued
(d) Measurement Focus, Basis of Accounting and Financial Statement Presentation Continued
Component Units
Component units are presented on the basis of accounting that most accurately reflects their
activities. The Mamaroneck Housing Authority is accounted for on the accrual basis of
accounting.
(e) 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. Town
has adopted its own written investment policy which provides for the deposit of funds
in Federal Deposit Insurance Corporation (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 FDIC insurance. The
Town has entered into custodial agreements with the various banks which hold their
deposits. These agreements authorize the obligations that may be pledged as
collateral. Such obligations include, among other instruments, obligations of the
United States and its agencies and -obligations of the State and its municipal and school
district subdivisions.
• Investments - Permissible investments include obligations of the U.S. Treasury, U.S.
Agencies, repurchase agreements and obligations of the State or its political
subdivisions.
The Town follows the provisions of GASB Statement No. 72 - "Fair Value
Measurement and Application," which defines fair value and establishes a fair value
hierarchy organized into three levels based upon the input assumptions used in pricing
assets. Level 1 inputs have the highest reliability and are related to assets with
unadjusted quoted prices in active markets. Level 2 inputs relate to assets with other
than quoted prices in active markets which may include quoted 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.
F
Page 183 of 273
Notes to Financial Statements, Continued
(1) Summary of Significant Accounting Policies, Continued
(e) Cash and Equivalents, Investments and Risk Disclosure, Continued
The Town participates in the New York Cooperative Liquid Assets Securities System
(NYCLASS), a cooperative investment pool, established pursuant to Articles 3A and
5G of General Municipal Law of the State of New York. NYCLASS 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 NYCLASS.
The pool is authorized to invest in various securities issued by the United States and
its agencies, obligations of the State and repurchase agreements. These investments
are reported at fair value. NYCLASS 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. NYCLASS 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
NYCLASS, 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.
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.
Page 184 of 273
Notes to Financial Statements, Continued
(1) Summga of Significant Accounting Policies, Continued
(e) Cash and Equivalents, Investments and Risk Disclosure, Continued
• 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, 2021.
• 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.
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.
(f) 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 1 st and are due on September 1 st, 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.
ME
Page 185 of 273
Notes to Financial Statements, Continued
(1) SummM of Significant Accounting Policies, Continued
(g) 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.
(h) 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, 2021,
balances of interfund amounts receivable or payable have been recorded in the fund
financial statements.
(i) Inventory
There are no inventory values presented on the balance sheet 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.
(k) 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.
(1)Capital Assets
r Capital assets, which includes land, buildings, 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.
30
Page 186 of 273
Notes to Financial Statements, Continued
(1) Summary of Significant Accounting Policies, Continued
(l) Cgpital Assets, Continued
In the case of the initial capitalization of general infrastructure assets (i.e., those reported by
governmental activities), the Town chose to include all such items regardless of their
acquisition date or amount. The Town was able to estimate the historical cost for the
initial reporting of these assets through backtrending (i.e., estimating the current
replacement cost of the infrastructure to be capitalized and using an appropriate price -
level index to deflate the cost to the acquisition year or estimated acquisition year).
Major outlays for capital assets and improvements are capitalized as projects are constructed.
The cost of normal maintenance and repairs that do not add to the value of the asset or
materially extend assets lives is not capitalized.
Land and construction -in -progress are not depreciated. Buildings, equipment and
infrastructure of the Town are depreciated using the straight-line method over the
following estimated useful lives.
Fife
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 funds' balance sheet.
(m) Unearned Revenue
Unearned revenue arise when assets are recognized before revenue recognition criteria have
been satisfied. In government -wide financial statements, unearned revenue consist of
amounts received in advance and/or grants received before the eligibility requirements
have been met.
Unearned revenue 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 revenue of $314,906 of American Rescue Plan Act Coronavirus
State and Local Fiscal Recovery Funds that are unspent, $211,047 for parking permits
received in advance and $27,772 of miscellaneous items in the General Fund, $61,442 for
parking permits received in advance in the Town Outside Villages 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 GAAP.
31
Page 187 of 273
• •• �11•iI
Notes to Financial Statements, Continued
(1) Summary of Significant Accounting Policies, Continued
(n) Deferred Outflows/Inflows of Resources
Deferred outflows of resources represents a consumption of net position that applies to a future
period and so will not be recognized as an outflow of resources (expense/expenditure)
until then. The Town has three items that qualify for reporting in this category. The first
item is related to pensions reported in the Statement of Net Position. This represents the
effect of the net change in the Town's proportion of the collective net pension liability and
difference during the measurement period between the Town's contributions and its
proportion share of total contributions to the pension system not included in pension
expense as well as the Town's contributions to the pension systems subsequent to the
measurement date. The second item is related to OPEB reported in the Statement of Net
Position. This represents changes of assumptions in the calculation of the liability. The
third item relates to the Town's deferred charge on refunding resulting from the difference
in the carrying value of the refunded debt and its acquisition.
Deferred inflows of resources represents an acquisition of net position that applies to a future
period and so will not be recognized as an inflow of resources (revenue) until that time.
The Town has three items that qualify for reporting in this category. The first is related to
pensions reported in the Statement of Net Position. This represents the effect of the net
change in the Town's proportion of the collective net pension liability and difference
during the measurement periods between the Town's contributions and its proportional
share of total contributions to the pension systems not included in the pension expense.
The second item represents differences between expected and actual experience related to
the OPER. The third item is reported on the Balance Sheet - Governmental Funds and
relates to unavailable tax revenue for receivables not collected within 60 days of year end.
(o) 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 expenditures.
32
Page 188 of 273
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary of Significant Accounting Policies, Continued
(p) 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 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.
(q) 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."
(r) 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."
(s) Postemployment Benefits
In addition to providing pension benefits, the Town provides health insurance coverage for
retired employees and their dependents. Substantially all of the Town's employees may
become eligible for these benefits if they reach normal retirement age and retire under the
New York State and Local Employees' Retirement System while working for the Town.
The cost of providing postretirement benefits is shared between the Town and the retired
employee. The Town recognizes the cost of providing health insurance by recording its
share of insurance premiums for retirees and their dependents, as an expenditure in the
year paid.
fit) Net Position
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 - 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.
33
Page 189 of 273
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary of Significant Accounting Policies, Continued
(t) Net Position, 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,
le
/ri/r
liabilities, and deferred inflows of resources that does not r` the definition of the two
preceding categories.
(u) 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.
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.
34
Page 190 of 273
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Sumrnary of Significant Accounting Policies, Continued
(u) Fund Balances, Continued
Assigned fund balance - represents amounts constrained either by policies of the Town
Board for amounts assigned for balancing the subsequent year's budget or the Town
Supervisor for amounts assigned as encumbrances. Unlike commitments, assignments
generally only exist temporarily, in that additional action does not normally have to be
taken for the removal of an assignment. An assignment cannot result in a deficit in the
unassigned fund balance in the General Fund. Assigned fund balance in all funds
except the General Fund includes all remaining amounts, except for negative balances,
that are not classified as nonspendable and are neither restricted nor committed.
Unassigned fund balance - 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.
(v) Use of Estimates
The preparation of financial statements in accordance with accounting principles generally
accepted in the United States of America requires management to make estimates and
assumptions that affect the reported amount of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements and the reported
revenues and expenses during the reporting period. Accordingly, actual results could
differ from those estimates. Estimates and assumptions are made in a variety of areas,
including compensated absences, other postemployment benefits, potential contingent
liabilities and useful lives of long-lived assets.
(w) Impact of Recently Issued Accounting Pronouncements
GASB has issued the following pronouncements which will be implemented in the years
required. The effects of the implementation of these pronouncements are not known at
this time.
Statement No. 87 - Leases. Effective for fiscal years beginning after June 15, 2021.
Statement No. 91 - Conduit Debt Obligations. Effective for fiscal years beginning after
December 15, 2021.
Statement No. 92 - Omnibus 2020. Effective for fiscal years beginning after June 15, 2021.
Statement No. 93 - Replacement of Interbank Offered Rates. Effective for fiscal years
beginning after June 15, 2021.
35
Page 191 of 273
Notes to Financial Statements, Continued
(1) Summa of Significant Accountinjz Policies, Continued
(w
Impact of Recently Issued Accounting Pronouncements, Continued
Statement No. 94 - Public -Private and Public -Public Partnerships and Availability Payment
Arrangements. Effective for fiscal years beginning after June 15, 2022.
Statement No. 96 - Subscription -Based Information Technology Arrangements. Effective for
fiscal years beginning after June 15, 2022.
Statement No. 97 - Certain Component Unit Criteria, and Accounting and Financial
Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans.
Effective for fiscal years beginning after June 15, 2021.
(x) 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.
Risks and Uncertainties
The United States is presently in the midst of a national health emergency related to the
COVID-19 virus. The overall consequences on a national, regional and local level are
unknown, but have the potential to result in a significant economic impact. The impact of
this situation on the Town and its future results and financial position is not presently
determinable.
(z) Subsequent Events
The Town has evaluated subsequent events through the date of the report which is the date the
financial statements were available to be issued.
(2) Stewardship, Compliance and Accountability
(a
Bud getga Dat
The Town generally follows the procedures enumerated below in establishing the budgetary
data reflected in the financial statements:
• 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.
Im
Page 192 of 273
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(2) Stewardship, Compliance and Accountability, Continued
(a) Budgetary Data, Continued
• 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.
• On or before November 10th, the Town Clerk shall present the tentative budget to the
Town Board.
• 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.
• On or before December 10th, the Town Board shall hold a public hearing on the
preliminary budget.
• After the public hearing, the Town Board may further change, alter and revise the
preliminary budget subject to provisions of the law.
• The preliminary budget as submitted or amended shall be adopted by resolution no later
than December 20th.
• 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.
• 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 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.
• 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.
• 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.
9IN
Page 193 of 273
Notes to Financial Statements, Continued
(2) Stewardship, Compliance and Accountability, Continued
(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 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.
(3) Taxes Receivable
Taxes receivable at December 31, 2021 consisted of the following:
Town and County taxes - Current $ 394,599
Tax liens 1,549,918
1,944,517
Allowance for uncollectible amounts (1,086,512)
$
858,005
K:
Page 194 of 273
�r
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
AA/w/
(3) Taxes Receivable, Continued
Taxes receivable are also partially offset by deferred tax revenues of $806,509, which represents
an estimate of the taxes receivable which will not be collected within the first sixty days of
the subsequent year.
(4) Capital Assets
Changes in the Town's capital assets for the year ended December 31, 2021 are as follows:
Balance Balance
January 1, December 31,
2021 Additions Deletions 2021
Capital assets, not being depreciated:
Land $
4,031,660
-
-
4,031,660
Construction -in -progress
1,281,714
2,423,311
871,436
2,833,589
Total capital assets, not being
Depreciated
5,313,374
2,423,311
X871,436
6,865,249
Capital assets, being depreciated:
Buildings and improvements
30,347,370
2,463,159
11,655
32,798,874
Machinery and equipment
16,528,205
962,098
210,156
17,280,147
Infrastructure
48,607,075
3,200,974
-
51,808,049
Total capital assets,
being depreciated
95,482,650
6,626,231
221,821
101,887,070
Less accumulated depreciation for:
Buildings and improvements
9,871,677
1,041,529
-
10,913,206
Machinery and equipment
10,684,856
1,084,200
210,156
11,558,900
Infrastructure
21,950,744
1,028,610
-
22,979,354
Total accumulated
depreciation
42,507,277
3,154,339
210,156
45,451,460
Total capital assets,
being depreciated, net
52,975,373
3,471,892
11-655-5
6,435,610
Capital assets, net $ 58 288,747 5 895,223 883_,091 6330-859
Depreciation expense was charged to the Town's functions and programs as follows:
General government support $ 1,026,423
Public safety 706,766
Transportation 971,208
Home and community services 449,942
Total depreciation expense $ 3154,339
39
Page 195 of 273
Notes to Financial Statements, Continued
(4) Capital Assets, Continued
Capital Assets - Component Unit
Changes in the Housing Authority's capital assets for the year ended December 31, 2021 are as
follows:
Capital assets, not being depreciated -
construction -in -progress
Capital assets, being depreciated:
Buildings and improvements
Machinery and equipment
Total capital assets, being
depreciated
Less accumulated depreciation for:
Buildings and improvements
Machinery and equipment
Total accumulated depreciation
Total capital assets, being depreciated, net
Capital assets, net
(5) Accrued Liabilities
Balance
January 1,
2021 :Additions
F
Accrued liabilities at December 31, 2021 were as follows:
Payroll and employee benefits
Other
(6) Joint Ventures
Town
Outside
Special
General Villa es
Districts
$ 59,620 123,561
65,999
56.057 -
1.897
$115 677 123,561 67 896
11 &11661
Balance
December 31,
Deletions 2021
Section 8
Housing
Capital
Assistance
Pro'ects
Nomnaior
Total
2,949
-
6,540
258,669
83, l 86
666
141,806
2A499
83,186
7__2_06
+Q0,475
The Town and the Village of Larchmont (Village) participate in the Larchmont-Mamaroneck
Joint Garbage Disposal Commission. The purpose of the joint venture is to provide
incineration of garbage and refuse from the Village and the Town Garbage District.
The following is a summary of the financial information included in the audited financial
statements of the joint venture.
n1
Page 196 of 273
Notes to Financial Statements, Continued
(6) Joint Ventures, Continued
Balance Sheet Date - December 31, 2021
Total assets
Deferred outflows of resources
Total liabilities
Deferred inflows of resources
Net position (deficit)
Total revenue
Total expenditures
Decrease in net position
The Town, together with the Village and the Town and 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 a summary of financial information included in the audited financial statements
of the joint venture.
Balance Sheet Date - December 31, 2021
Total assets $
Total liabilities
Net deficit
Total revenue
Total expenses
Net decrease in net assets
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 a summary of financial information included in the audited financial statements
of the Larchmont-Mamaroneck Community Television joint venture.
Balance Sheet Date - December 31, 2021
Total assets $
Total liabilities
Net position
Total revenue
Total expenses
Net increase in net position
Long-term liabilities
41
Page 197 of 273
Notes to Financial Statements, Continued
(7) Long -Term Liabilities
Im
The following table summarizes changes in the Town's long-term liabilities for the year ended
December 31, 2021:
Governmental activities - long-term liabilities $ 158 474 752 9,685,313 17-672-703 150 487 3b2 3,210_972
Mamaroneck Housing Authority:
Component unit $ 785,000 - - 785,000
Revenue Bonds payable - - - -
Plus unamortized premium on bonds 3,498 - - 3,498 -
788,495 - - 788,495
Deferred rent payable 133,475 - - 133,475
Component Unit - long-term liabilities $ 221,970 ---------------
Each
___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
1!11111111' 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.
Wj
Page 198 of 273
Balance
Maturities
Balance
Due
January 1,
New Issues/
and/or
December 31,
within
2021
Additions
Pants
2021
One Year
Governmental activities:
General obligation bonds payable
$ 40,790,000
6,100,000
2,675,000
44,215,000
3,080,000
Plus unamortized premium on bonds
1,303,970
772,141
105.234
1,970,877
130,972
42,093,970
6,872,141
2,780.234
46,185,877
3.210,972
Other non-current liabilities:
Compensated absences
408,152
-
27,689
380,463
-
Net pension liabilities
15,197,093
-
12480,482
2,716,611
-
Total pension liability - length
of service award program
2,588,857
284,273
24,130
2,849,000
-
Total OPEB liability
98,186,680
2,528,899
2,360,168
98,355,411
-
Total other non-current Liabilities
116,380,782
2,813,172
14,892469
104,301,485
-
Governmental activities - long-term liabilities $ 158 474 752 9,685,313 17-672-703 150 487 3b2 3,210_972
Mamaroneck Housing Authority:
Component unit $ 785,000 - - 785,000
Revenue Bonds payable - - - -
Plus unamortized premium on bonds 3,498 - - 3,498 -
788,495 - - 788,495
Deferred rent payable 133,475 - - 133,475
Component Unit - long-term liabilities $ 221,970 ---------------
Each
___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
1!11111111' 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.
Wj
Page 198 of 273
fro
Notes to Financial Statements, Continued
(7) Long -Term Liabilities, Continued
(a) General Obligation Bonds PUable
General Obligation Bonds payable at December 31, 2021 are comprised of the following
individual issues:
$ 44,215,000
Interest expenditures of $1,025,700 were recorded in the fund financial statements in the Debt
Service Fund. Interest expense of $882,904 was recorded in the government -wide
financial statements for governmental activities.
The Town issued bonds payable of $6,100,000 on August 25, 2021 which mature on August
1, 2040. The bonds have a stated interest of 5.0 % and the Town received a premium of
$377,701.
Ex
Page 199 of 273
Amount
Original
Outstanding at
Year of
Issue
Final
Interest
December 31,
Purpose
Issue
Amount
Maturity
Rates
2021
Fire district improvements
2007
$ 460,000
October, 2022
4.300 - 4.375 %
$ 40,000
Fire district improvements
2013
996,000
May, 2026
2.590%
420,000
Public improvements
2014
8,860,000
July, 2033
2.000%
430,000
Fire district irnprovements
2016
2,185,000
July, 2031
2.000 - 3.000%
1,510,000
Public improvements
2016
8,990,845
October, 2036
2.000 - 2.300%
7,010,000
Refunding bonds
2017
7,040,000
March, 2030
2.000 - 2.350%
5,175,000
Public improvements
2018
5,815,500
December, 2038
3.000 - 5.000%
5,125,000
Public improvements
2018
1,400,000
December, 2038
3.000 - 5.000%
1,235,000
Fire district improvements
2019
3,830,000
September, 2039
2.000 - 5.000%
3,575,000
Fire district improvements
2019
2,470,000
September, 2039
2.000 - 5.000%
2,300,000
Public improvements
2020
3,385,000
August, 2035
1.000 - 5.000%
3,220,000
Refunding bonds
2020
8,115,000
May, 2028
0.650 - 2.000%
8,075,000
Public improvements
2021
6,100,000
August, 2040
1.375 - 5.000%
6,100,000
$ 44,215,000
Interest expenditures of $1,025,700 were recorded in the fund financial statements in the Debt
Service Fund. Interest expense of $882,904 was recorded in the government -wide
financial statements for governmental activities.
The Town issued bonds payable of $6,100,000 on August 25, 2021 which mature on August
1, 2040. The bonds have a stated interest of 5.0 % and the Town received a premium of
$377,701.
Ex
Page 199 of 273
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(7) Long -Term Liabilities, Continued
(b)Payments to Maturity
The annual requirements to amortize all bonded debt outstanding as of December 31, 2021
are as follows:
Year ending December 31,
Principal
Interest
2022
$ 3,080,000
1,129,997
2023
3,105,000
1,044,732
2024
3,190,000
949,341
2025
3,270,000
856,622
2026
3,3170,000
767,506
2027-2031
14,975,000
2,487,902
2032-2036
11,110,000
924,397
2037-2040
2,115,000
_ 95,379
$ 44,215,000
8,255.876
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. Upon default of the payment of principal or interest on the serial bonds the
bond holders have the right to litigate.
(c) Indebtedness - Component Unit
Bonds payable at December 31, 2021 is comprised of the following:
Amount
Original Outstanding at
Year of Issue Final Interest December 31,
Purpose Issue Amount Maturity Rates 2021
Hommocks Park Apartments, Series B 2015 $650,000 October 2035 3.00-3.50% -
The annual requirements to amortize the bonds outstanding as of December 31, 2021
including interest payments of $ are as follows:
Year ending December 31.
2022
2023
2024
2025
2026
2027-2031
2032-2035
Interest expense of $
Principal Interest
01
was recorded for the Housing Authority.
Total
Page 200 of 273
Notes to Financial Statements, Continued
(7) Long -Term Liabilities, Continued
(c) Indebtedness - Component Unit, Continued
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.
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%
(8) Deferred Rent Payable
The 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 1.5% on each July 1 st,
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,
2021, rent expense of $ was charged to the Authority's 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, 2021, deferred rent payable was $
M
Page 201 of 273
Notes to Financial Statements, Continued
(9) 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.
(10) Pension Plans
(a) Plan Description and Benefits Provided
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.ph-D 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.
ire,
Page 202 of 273
Notes to Financial Statements, Continued
(10) Pension Plans, Continued
(b) Pension Liabilities, Pension Expenses, and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions
At December 31, 2021, the Town reported the following for its proportionate share of the net
pension liability for ERS and PFRS:
Measurement date
Net pension liability
Town's proportion of the
net pension liability
Change in proportion since the
prior measurement date
ERS
PFRS
/yMarch 31, 2021
March 31, 2021
�//��� $22,138
2,694,473
0.0222323%
0.1551869%
(0.0006187)
(0.0159285)
The net pension liabilities was measured as of March 31, 2021 and the total pension liabilities
used to calculate the net pension liabilities was determined by an actuarial valuation as of
that date. The Town's proportion of the net pension liabilities 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, actuarially determined.
For the year ended December 31, 2021, the Town recognized its proportionate share of
pension expense in the government -wide financial statements of $603,844 for ERS and
$1,452,149 for PFRS. Pension expenditures of $1,139,485 for ERS and $1,837,153 for
PFRS were recorded in the fund financial statements and were charged to the following
funds:
General
Town Outside Villages
Snecial Districts
-ction 8 Housing Assistance
ighway
Aal
47
IRI
$ 561,221
97,618
115,031
53,785
311,830
$ 1,139,485
PFRS
1,375,878
461,275
L837,153
Page 203 of 273
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(10) Pension Plans, Continued
(b) Pension Liabilities, Pension Expenses and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions, Continued
At December 31, 2021, the Town reported its proportionate share of deferred outflows of
resources and deferred inflows of resources related to pensions from the following
sources:
The Town's contributions subsequent to the measurement date will be recognized as a
reduction of the net pension liabilities in the year ended December 31, 2022. 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 endiniz
ERS PFRS
2022
$ (317,721)
(307,126)
2023
(82,010)
(24,962)
'T
(320,363)
ERS
2025
PFRS
Total*6,
2026
Deferred
Deferred
Deferred
Deferred
Deferred
W
Def ed
Outflows
Inflows
Outflows
Inflows
Outflows
Inflows
Resources
Resources
Igesources
Resources
Resources
Resources
Differences between expected and
actual experience
$ 270,360
-
597,889
868,249
-
Changes of assumptions
4,070,388
76,769
6,620,029
10,690,417
76,769
Net difference between projected
and actual earnings on pension plan
investments
-
6,359,218
-
7,922,940
-
14,282,158
Changes in proportion and differences
between Town contributions and
proportionate share of contributions
224,277
68,426
248,400
312,179
472,677
380,605
Town contfibutions subsequent to the
measurement date
886,277
-
1,459,979
-
2,346,256
-
$ 5,451,302
6,504,413
8,926,297
8,235,119
14,377,599
14,739,532
The Town's contributions subsequent to the measurement date will be recognized as a
reduction of the net pension liabilities in the year ended December 31, 2022. 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 endiniz
ERS PFRS
2022
$ (317,721)
(307,126)
2023
(82,010)
(24,962)
2024
(320,363)
(271,388)
2025
(1,219,294)
(1,429,603)
2026
-
1,264.278
$ ( (768,801)
(c) Actuarial Assumption
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:
B]
Page 204 of 273
Notes to Financial Statements, Continued
(10) Pension Plans, Continued
(c) Actuarial Assumption, Continued
Measurement date
Actuarial valuation date
Investment rate of return
Salary scale
Inflation rate
Cost of living adjustments
i
mom
March 31, 2021 March 31, 2021
April 1, 2020
5.9%
4.4%
2.7%
1.4%
April 1, 2020
5.9%
6.2%
2.7%
1.4%
Annuitant mortality rates are based on the System's experience with adjustments for mortality
improvements based on Society of Actuaries Scale MP -2020.
The actuarial assumptions used in the valuation are based on the results of an actuarial
experience study for the period April 1, 2015 - March 31, 2020.
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.
*The real rate of return is net of the long-term inflation assumption of 2.0%.
GLS
Page 205 of 273
Long -Term
Target
Expected Real
Asset Class
Allocation
Rate of Return
Domestic equity
32.00%
4.05%
International equity
15.00%
6.30%
Private equity
10.00%
6.75%
Real estate
9.00%
4.95%
Opportunistic/ARS portfolio
3.00%
4.50%
Real assets
3.00%
5.95%
Cash
1.00%
0.50%
Fixed income
23.00%
0.00%
Credit
4.00%
3.63%
100.00010
*The real rate of return is net of the long-term inflation assumption of 2.0%.
GLS
Page 205 of 273
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(10) Pension Plans, Continued At
(d) Discount Rate
The discount rate used to calculate the total pension liabilities was 5.9%. 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 liabilities.
(e) Sensitivity of the Proportionate Share of the Net Pension Liabilities to the Discount Rate
The following presents the Town's proportionate share of the net pension liability calculated
using the discount rate of 5.9%, as well as what the Town's proportionate share of the net
pension liabilities (asset) would be if it were calculated using a discount rate that is 1
percentage point lower (4.9%) or 1 percentage point higher (6.9%) than the current rate:
(g) Contributions to the Pension Plans
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, 2021 represent the employer contribution for the period of April 1, 2020
through March 31, 2022 based on prior year ERS and PFRS wages multiplied by the
employers' contribution rate, by tier. Retirement contributions to ERS and PFRS for the
year ended December 31, 2021 were $1,139,485 and $1,837,153, respectively.
50
Page 206 of 273
1%
Current
I %
Decrease
Assumption
Increase
ERS - Employer's proportionate share of
the net pension asset (liability)
$ (6,144,537)
(22 138)
5,624,148
PFRS - Employer's proportionate share of
the net pension asset (liability)
$ {11.458.417}
(2,694,473)
4,559,808
(f) Pension Plan Fiduciary Net Position
The components of the collective net pension liabilities
as of the
March 31, 2021
measurement
date were as follows:
ERS
PFRS
Total pension liability
$ (220,680)
(41,237)
Fiduciary net position
220,580
39,501
Employers' net pension liability
$ 100)
1 736)
Fiduciary net position as a percentage
of total pension liability
99.95%
95.79%
(g) Contributions to the Pension Plans
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, 2021 represent the employer contribution for the period of April 1, 2020
through March 31, 2022 based on prior year ERS and PFRS wages multiplied by the
employers' contribution rate, by tier. Retirement contributions to ERS and PFRS for the
year ended December 31, 2021 were $1,139,485 and $1,837,153, respectively.
50
Page 206 of 273
Notes to Financial Statements, Continued
(10) Pension Plans, Continued
(h) 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.
(11) Length of Service Award Program
(a) Plan Description and Benefits
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 ended on December
31, 2021. The Program is accounted for in the Town's financial statements within the Fire
Protection District Fund.
The Town of Mamaroneck Fire District (the 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 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 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.
51
Page 207 of 273
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(11) Length of Service Award Program, Continued
(a) Plan Description and Benefits, Continued
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.
(b) Employees Covered by Benefit Terms
Active Members 47
Vested -Terminated 22
Retired and Beneficiaries 4
Total 73
(c) Actuarial Assumptions
The total pension liability in the December 31, 2021 actuarial valuation was determined using
the following actuarial assumptions, applied to all periods included in the measurement:
Inflation: 0.0%
Investment rate of return: 1.84% net of pension plan investment expense,
including inflation
Salary Scale: Not applicable
Mortality: No pre -retirement mortality; post retirement RP2000
projected to 2030
52
Page 208 of 273
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(11) Length of Service Award Program, Continued
(c) Actuarial Assumptions, Continued
• 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.
• 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 of $2,849,000 was measured as of December 31, 2021 and was
determined using an actuarial valuation as of that date.
(e) Changes in the Total Pension Liability
Balance as of January 1, 2021 $ 2,588,857
Service cost 106,438
Interest 47,433
Differences between expected and actual experience 30,135
Changes of assumptions 100,267
Benefit payments and expenses (24,13Q)
Balance as of December 31, 2021 $ 2 849.000
(f) Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pensions
For the year ended December 31, 2021, the District recognized pension expense of $249,658.
At December 31, 2021, the District reported deferred outflows of resources and deferred
inflows of resources related to pensions from the following sources:
Deferred Deferred
Outflows of Inflows of
Resources
Differences between expected and actual experience $ 39,120
Changes of assumptions 759,816
53
Resources
37,917
82,520
120.437
Page 209 of 273
Notes to Financial Statements, Continued
EM
(11) Length of Service Award Program, Continued
Lf} Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pensions Continued
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 ending December 31,
2022
$ 95,787
2023
95,787
2024
95,787
2025
95,787
2026
95,791
Thereafter
199.560
$ 678,499
Sensitivitv of the Total Pension Liabilitv to Chances in the Discount Rate
The following presents the total pension liability of the District as of the December 31, 2021
measurement date, calculated using the discount rate of 1.84%, as well as what the
District's total pension liability would be if it were calculated using a discount rate that is
I -percentage point lower (0.84%) or 1 -percentage point higher (2.84%) than the current
rate:
1%
Current
1%
Decrease
Assumption
Increase
(0.84%)
(1.84%)
(2.84%)
Total pension liability $ Q&598,094
(2,849 000)
(2,282309)
(12) Other Post Employment Benefit Liability (OPEB)
(a) Plan Description and Benefits Provided
In addition to providing pension benefits, the Town provides certain health care benefits for
retired employees through a single employer defined benefit OPER 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 postemployment health care benefits is shared between the Town and
the retired employee as noted below. Substantially all of the Town's employees may
become eligible for those benefits if they reach normal retirement age while working for
the Town. No assets are accumulated in a trust that meets the criteria in paragraph 4 of
GASB Statement No. 75 - "Accounting and Financial Reporting for Postemployment
Benefits Other than Pensions," so the net OPEB liability is equal to the total OPEB
liability. Separate financial statements are not issued for the plan.
54
Page 210 of 273
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(12) Other Post Employment Benefit Liability_(OPEB), Continued
(b) Employees Covered by Benefit Terms
At December 31, 2021, the following employees were covered by the benefit terms:
Inactive employees currently receiving benefit payments 119
Active employees 131
250
(c) Total OPEB Liability
The Town's total OPEB liability of $98,355,411 was measured as of December 31, 2021, and
was determined by an actuarial valuation as of January 1, 2021.
(d) Actuarial Assumptions
The total OPEB liability in the January 1, 2021 actuarial valuation was determined using the
following actuarial assumptions and other inputs, applied to all periods included in the
measurement, unless otherwise specified:
Inflation
Salary increases
Discount rate
Healthcare cost trend rates
3.00%
3.00%
2.25%
8.0% for 2021, decreasing by 0.5% 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 High Grade Rate Index.
Mortality rates were based on the sex -distinct RP -2006 Mortality Tables projected fully using
MP -2020 Mortality improvement scale.
55
Page 211 of 273
Notes to Financial Statements, Continued
(12) Other Post Employment Benefit Liabilily (OPEB), Continued
(e) Changes in the Total OPEB Liability
The Town's change in the total OPEB liability for the year ended December 31, 2021 is as
follows:
Total OPEB liability - beginning of year
Service cost
Interest
Differences between expected and actual experience
Changes in assumptions
Benefit payments
Total OPEB liability - end of year
$ 98,186,680
2,701,975
1,872,227
2,035,508
(4,080,811)
(2,360,168)
$ 98,355,411 �
_
Sensitivity of the Total OPEB Liability to Changes in the Discount Rate
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 I percentage
point lower (1.25%) or I percentage point higher (3.25%) than the current discount rate:
Total OPEB liability
1%
Current
1%
Decrease
Assumption
Increase
(1.25%)
(2,25%)
(3.2 5 O/o)
$ (111,119,859) (99=8,33=55
411) (85 j90,62)
(a) Sensitivity of the Total OPEB Liabilitv to Chances in the Healthcare Trend Rates
The following presents the total OPEB liability of the Town, as well as what the Towns total
OPEB liability would be if it were calculated using healthcare cost trend rates that are I
percentage point lower (7.0% decreasing to 4.0%) or I 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%
(9.0%
decreasing
decreasing
decreasing
to 4.0%)
to 5.0%)
to 6.0%)
Total OPEB liability (81398,234)
(9=8j55, 411)
(118.618.331)
Wt
Page 212 of 273
Notes to Financial Statements, Continued
(12) Other Post Employment Benefit Liability(OPEB), Continued
(h) OPEB Expense and Deferred Outflows of resources and Deferred Inflows of Resources
Related to OPEB
For the year ended December 31, 2021, the Town recognized OPEB expense of $5,174,081
in the government -wide financial statements. At December 31, 2021, the Town reported
deferred outflows of resources and deferred inflows of resources related to OPEB from
the following sources:
Deferred
Deferred
Outflows of
Inflows of
Resources
Resources
Differences between expected and actual experience $ 1,696,257
7,044,240
Changes of assumptions 12,992,897
3,400,676
$ 1=4�15 4
=,689 J0 44
� _4_916
Amounts reported as deferred outflows of resources and deferred inflows of resources
related to OPEB will be recognized in OPEB expense as follows:
Year ending
2022
2023
2024
2025
2026
( 13) Interfund Activity
$ 599,879
599,879
1,540,802
1,844,562
(340,883)
$ 4,244,238
The balances reflected as due from/to other funds at December 31, 2021 were as follows:
57
$ �721381 721381
Page 213 of 273
Due
Due
Fund
From
To
General
$ -
263,570
Town Outside Villages
212,916
-
Special Districts
2,257
200,000
Section 8 Housing Assistance
-
-
Capital Projects
372,279
212,033
NonrnaJor Governmental
133,92
45,778
57
$ �721381 721381
Page 213 of 273
Notes to Financial Statements, Continued
(13) Interfund Activity, 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.
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 Transfers
In Out
General $ 377,701 2,374,194
Town Outside Villages 637,128 467,362
Special Districts 174,450 2,142,133
Capital Projects 1,572,665 309,044
Nonmajor governmental 3,714,101 1,183,312
$ 6.476,045 6,476,045
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.
(14) Significant Contingencies
ncies
(a) Litiigation
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 6 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 $ as of December 31,
2021 and continue to accrue at $ a day. The Town" share of these tines is
approximately $ or % 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.
Page 214 of 273
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(14) Significant Contingencies, Continued
(a) Litigation, Continued
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.
(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 Authority purchases various conventional insurance policies to reduce its exposure to
loss. The 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.
(15) 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, 2021 amounted to $4,052 and, therefore, detail information has been
excluded from these financial statements.
59
Page 215 of 273
TOWN OF MAMARONECK, NEW YORK
1,057,559
Required Supplementary Information
Variance
Schedule of Revenue, Expenditures and Changes in Fund Balance -
Budget to Actual - General Fund
Favorable
Year ended December 31, 2021
Final
Amounts
(Unfavorable)
Revenue:
Real property taxes
Real property tax items
Departmental income
Intergovernmental charges
Use of money and property
Licenses and permits
Fines and forfeitures
Sale of property and compensation for loss
State aid
Federal aid
Miscellaneous
Total revenue
Expenditures:
General government support
Health
Transportation
Economic assistance and opportunity
Culture and recreation
Home and community services
Employee benefits
Total expenditures
Excess of revenue over expenditures
Other financing sources (uses):
Transfers in
Transfers out
10,602,769 10,190,215 9,072,045 1,1 18,170
163,657
1,057,559
3,514,097
Variance
Budget Amounts
Actual
Favorable
Original
Final
Amounts
(Unfavorable)
$ 5,015,738
5,015,738
5,194,400
178,662
511,400
511,400
1,117,138
605,738
2,690,565
2,196,923
2,366,208
169,285
5,000
5,750
5,000
(750)
420,860
420,860
365,724
(55,136)
50,300
501,300
72,862
22,562
180,000
180,000
211,514
31,514
-
-
48,481
48,481
1,707,000
2,052,940
2,687,344
634,404
56,108
669,908
346,051
(323,857)
129,455
143,955
171,420
27,465
10,766,426
11,247,774
12,586,142
1,338,368
4,104,825
4,106,983
3,796,879
310,104
450,000
450,000
370,817
79,183
20,800
20,800
10,423
10,377
547,719
549,029
410,124
138,905
2,545,141
2,649,914
2,249,328
400,586
475,109
223,426
127,080
96,346
21,459,175
2,190,063
2,107,394
82,669
10,602,769 10,190,215 9,072,045 1,1 18,170
163,657
1,057,559
3,514,097
2,456,538
173,000
188,869
377,701
188,832
(1,581,657) (2,686,594) (2,374,194) 312,400
Total other financing sources (uses) (1,408,657) (2,497,725) (1,996,493) 501,232
Net change in fund balance $ (1,245,000) (1,440,166) 1,5171,604 2,957,770
Fund balance at beginning of year
Fund balance at end of year
60
6,642,1 19
$ 8,159,723
Page 216 of 273
TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Revenue, Expenditures and Changes in Fund Balance -
Budget to Actual - Town Outside Village Fund
Year ended December 31, 2021
Expenditures:
General government support
1,484,199
1,424,119
1,162,205
Variance
Public safety
Budget Amouiits
Actual
Favorable
313,707
Original
I
Amounts
(Unfavorable)
Revenue:
Transportation
29,000
28,604
20,773
Real property taxes
$ 9,988,720
9,988,719
9,988,719
-
Nonproperty tax items
2,250,000
2,407,236
2,972,312
565,076
Departmental income
274,800
465,323
517,185
51,862
Licenses and permits
686,600
686,600
1,174,656
488,056
Fines and forfeitures
6,000
6,000
4,120
(1,880)
Sale of property and compensation for loss
-
-
803
803
Federal aid
3,000
3,000
1,560
(1,440)
Miscellaneous
4,500
4,500
-
(4,500)
Total revenue
13,213,620
13,561,378
14,659,355
1,097,977
Expenditures:
General government support
1,484,199
1,424,119
1,162,205
261,914
Public safety
6,380,081
6,784,990
6,471,283
313,707
Health
89,100
89,100
89,100
-
Transportation
29,000
28,604
20,773
7,831
Culture and recreation
1,429,860
1,415,599
1,401,484
14,115
Home and community services
242,331
280,084
268,378
11,706
Employee benefits
4,508,900
4,505,000
4,404,104
100,896
\ Total expenditures
14,163,471
14,527,496
13,817,327
710,169
Excess (deficiency) of revenue
over expenditures
(949,851)
(96( 6,118)
842,028
1,808,146
Other financing sources (uses):
Transfers in
508,380
654,223
637,128
(17,095)
Transfers out
(473,529)
(467,362)
(467,362)
-
Total other financing sources (uses)
34,851
186,861
169,766
(17,095)
Net change in fund balance
$ (915,000)
(779,257)
1,011,794
1,791,051
Fund balance at beginning of year
6,171,334
Fund balance at end of year
$ 7,183,128
61
Page 217 of 273
TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Revenue, Expenditures and Changes in Fund Balance -
Budget to Actual - Special Districts Fund
Year ended December 31, 2021
Revenue:
Real property taxes
Departmental income
Intergovernmental charges
Use of money and property
Sale of property and compensation for loss
Federal aid
Total revenue
Expenditures:
Public safety
Health
Transportation
Home and community services
Employee benefits
Total expenditures
Excess of revenue over expenditures
Other financing sources (uses):
9,621,508 9,771,264 10,241,743 470,479
2,416,642
2,445,171
2,257,396
Variance
Budget Amounts
Actual
Favorable
Original
Final
Amounts
(Unfavorable)
70,193
2,357,401
$ 7,474,905
7,474,905
7,474,815
(90)
2,013,503
2,163,259
2,532,899
369,640
132,000
132,000
134,663
2,663
1,100
1,100
44,074
42,974
-
-
47,291
47,291
-
-
8,001
8,001
9,621,508 9,771,264 10,241,743 470,479
2,416,642
2,445,171
2,257,396
187,775
1,281,406
1,346,019
1,278,350
67,669
156,511
162,686
92,493
70,193
2,357,401
2,503,570
2,354,915
148,655
1,727,815
1,712,803
1,675,065
37,738
7,939,775
8,170,249
7,658,219
512,030
1,681,733
1,601,015
2,583,524
982,509
Transfers in - 174,450 174,450 -
Transfers out (1,723,733)2� ,556,535) (2,142,133) 414,402
Total other financing sources (uses) (1,723,733) (2,382,085) (1,967,683) 414,402
Net change in fund balance $ (42,000) (781,070) 615,841 1,396,911
Fund balance at beginning of year
Fund balance at end of year
M
4,500,188
$ 5,116,029
Page 218 of 273
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TOWN OF MAMARONECK. NEW YORK
Other Supplementary Information
Project -Length Schedule - Capital Projects Fund
Inception of Project through December 31. 2021
71
Project
Project
Project
Number
Budget
Justice Court Equipment
28-4 $
48.500
Building Department (Ford Escape) SUV Hybrid
2014-21
28,000
Sanitary Sewer Pump Station
2014-23
35,500
Fire Building Improvements
2015-29
363,000
Weaver Street Sidewalk Extensions
2015-45
395,000
Barry Avenue/Macy Road Water Main Replacement
2016-12
57.919
Town Center Building Improvement
2016-14
421,250
Conservation Trails
2016-39
52,750
Parking Lot Town Center
2016-48
847.228
Town Center Building Improvement
2017-14
227,500
Computer Software
2017-19
201,290
Ice Rink Improvements -Exterior Doors
2017-24
45.000
Recreation Facility Improvement
2017-31
7,500
Highway Garage Building Improvements
2017-38
107.500
Sheldrake Improvements
2017-40
-
Gardens Lake Improvement
2017-53
148,925
Pryor Manor Bridge Improvement
2017-54
275.000
Fire Turnout Gear Equipment
2017-56
250,000
Senior Center Improvements
2017-58
16.000
Town Center Building Improvement
2018-14
853,350
Parking Lot Improvement
2018-48
125,000
Sanitary Sewer Improvement
2018-60
5,918.818
Traffic Control Devices
2018-61
1,004,060
Kenilworth Tank
1346-12
846.705
Water Infrastructure 18 Paving
1348-12
98,645
Rve Lake UV Facility
1352-12
1.614,400
Winged Foot Storage Tank
1362-12
576,000
Rye Lake Distribution System
1363-12
144,000
Rye Lake Filtration
1364-12
840,000
Water Shaft 22 Chlorination
1365-12
148,056
Rye Lake Reg Vault #1
1366-12
110,630
Rye Lake Reg Vault #2
1367-12
62,170
2020 Paving
1368-12
146,370
Brevoort Lane Water Main
1372-12
41.400
Purchase Booster Pump Station
1373-12
161,000
Rye Lake Vault #3
1374-12
47,000
Dudley Lane Water Main
1376-12
404,000
Weaver Street Pump Station & PRV Upgrades
1378-12
83.700
Paving - TX from 1348.12
1379-12
200,000
Highway Vehicles and Equipment
2019-06
388.911
Town Center Building Improvement
2019-14
21,985
Computer Software
2019-19
229,911
Computer Hardware and Equipment
2019-20
276.810
Ice Rink Improvements
2019-24
1,813,896
Fire HQ Lower Level Renovations
2019-29
2.289,000
Sheldrake Improvements
2019-40
50,000
Senior Center Improvements
2019-58
405,326
Waverly Avenue Bridge Improvement
2019-62
1,999,200
Hillside Avenue Bridge Improvement
2019-63
207,000
71
38.7489_ 752 38.791
I8 000 AW28 "AA
Fund Balance
522
(Deficit) at
Expenditures Unexpended Total
December 31.
and Transfers Balance Revenue,
2021
38.7489_ 752 38.791
I8 000 AW28 "AA
100,742
209.744
250.000
8.000
230.140
31.962
3,322,612
92.066
846,705
98,645
1.173.285
576,000
144,000
790,499
110.630
40,147
146,370
41,400
145.616
25,420
404.000
24.614
10,189
375,929
13,110
212.475
262,404
1,748,445
2.232.689
27,309
399,017
238.315
2.688
48.183
65,256
8,000
623,210
93.038
2.596,206
911.994
441.115
49,501
148,056
22,023
15.384
21.580
59,086
189,81 1
12.982
8.875
17.436
14,406
65.451
56,311
22,691
6,309
1,760,885
204.312
35,500
363,000
80.000
57,919
371.250
52,750
847,228
227.500
201.290
45.000
7.500
107,500
148.925
275,000
250.000
16.000
853.350
125.000
4904.338
1,004,060
846.705
98.645
1.200.000
576.000
144,000
840,000
148.056
110.630
62.170
146,370
41.400
161.000
47.000
404.000
83,700
200,000
388.911
21,985
229,9 1 1
2761 810
1,813.896
2,289.000
50.000
405.326
243.151
207.000
43
34.978
8,554
(22,630)
128.919
24,335
20,799
6.200
45.000
7,500
48,183
65.256
8,000
623.210
93.038
1,581,726
911,994
26,715
49.501
148,056
22,023
15,384
21,580
59.086
184,81 1
12.982
8,875
17.436
14,406
65,451
56,311
22,691
6,309
4,836
204,312
Page 227 of 273
522
34,978
354,446
8.554
102,630
292370
57,919
-
242.331
78.919
28.415335
826,429
221,300
0,799
201,290
6,200
-
-
45,000
-
7,500
107.500
-
100,742
209.744
250.000
8.000
230.140
31.962
3,322,612
92.066
846,705
98,645
1.173.285
576,000
144,000
790,499
110.630
40,147
146,370
41,400
145.616
25,420
404.000
24.614
10,189
375,929
13,110
212.475
262,404
1,748,445
2.232.689
27,309
399,017
238.315
2.688
48.183
65,256
8,000
623,210
93.038
2.596,206
911.994
441.115
49,501
148,056
22,023
15.384
21.580
59,086
189,81 1
12.982
8.875
17.436
14,406
65.451
56,311
22,691
6,309
1,760,885
204.312
35,500
363,000
80.000
57,919
371.250
52,750
847,228
227.500
201.290
45.000
7.500
107,500
148.925
275,000
250.000
16.000
853.350
125.000
4904.338
1,004,060
846.705
98.645
1.200.000
576.000
144,000
840,000
148.056
110.630
62.170
146,370
41.400
161.000
47.000
404.000
83,700
200,000
388.911
21,985
229,9 1 1
2761 810
1,813.896
2,289.000
50.000
405.326
243.151
207.000
43
34.978
8,554
(22,630)
128.919
24,335
20,799
6.200
45.000
7,500
48,183
65.256
8,000
623.210
93.038
1,581,726
911,994
26,715
49.501
148,056
22,023
15,384
21,580
59.086
184,81 1
12.982
8,875
17.436
14,406
65,451
56,311
22,691
6,309
4,836
204,312
Page 227 of 273
TOWN OF MAMARONECK. NEW YORK
Other Supplementary Information
Project -Length Schedule - Capital Projects Fund. Continued
Project
Sidewalk Extension East Hickory Grove Drive
Stone Masonry Repairs
Comprehensive Plan
Pagers and Communication Equipment
Roads, Sidewalks and Curbs
Highway, Vehicles and Equipment
Sanitation Vehicle
GIS Software
Computer Software and Hardware
Senior Center Passenger Bus
Ice Rink Office Improvement
Memorial Park Playground
Meadow Mowing
Highway Garage HVAC, Heat and Doors
Sheldrake Improvements
Senior Center Furniture
Senior Center Building Improvements
LVAC Building Equipment
Pagers and Communication Equipment
Zamboni
Vehicles
Highway -Sidewalks
Pavement Evaluation ��i�
Police Ballistic Equipment
Harmon Drive Sidewalk
Sheldrake Trails
Madison Avenue Green Improvements
Town Center LMCTV
Nancy Lane Storm Sewer Extension
Ambulance Toughbook Replacement
Heart Monitor Replacement
Highway Tree Garage Reconstruction
Senior Center Parking Lot
Ice Rink Dehumidification Wheel
Town Center Vehicle
Police License Plate Reader
Police Storage Shed
East Valley Stream Bridge
Richbell Road Playground
Financial Enterprise System
Sign Shop Storm Isaias
Various
114111
Fund Balance
(Deficit) at
Project Project Expenditures Unexpended "Total
December 31.
Number Budeet and Transfers Balance Revenue
2021
2019-64
2019-65
2019-66
2019-67
2020-04
2020-06
2020-09
2020-19
2020-20
2020-22
2020-24
2020-31
2020-34
2020-38
2020-40
2020-52
2020-58
2020-59
2020-67
2020-71
2020-72
2020-73
2020-75
2020-77
2020-78
2020-79
2020-80
2020-90
2021-13
2021-20
2021-33
2021-38
2021-48
2021-71
2021-72
2021-77
2021-86
2021-87
2021-88
2021-89
2021-91
8760.92
$ 226,300
90,000
248.000
46,350
918.166
579,025
275,000
6,000
363,393
13.712
14,000
658,800
9,000
491,454
123.000
9.674
248,000
171.800
45.000
114,500
208,400
337,500
27,500
15,100
314,500
10,000
1,230,000
725.175
35,000
25,500
105,000
385,000
262,500
32,011
28,000
16.000
12,000
387,000
50,500
142,000
57.350
1,691,798
125.034
2.256
672
836,450
358.692
84,527
201,700
13,712
17,208
1.876
260,033
9,674
161.873
1,400
114.500
15.578
3.361
25,000
9,002
9,877
76,351
4,590
105,000
7,857
28,000
33.307
454
5,505
22,760
165,190
101,266
90,000
245,744
45.678
81,716
220,333
190.473
6,000
y 161,693
14,000
641,592
7.124
231.421
123,000
248.000
9,927
43.600
192,822
334,139
2.500
6,098
304,623
10,000
1.153,649
725,175
35.000
20.910
377.143
262,500
32,011
16.000
12.000
353,693
50.046
136,495
34,590
1.526,608
226,300
90.000
180.000
46350
732,775
579,024
275.000
6,000
363.393
13.758
14.000
607.500
9.000
491.454
23.000
9.674
171.800
1,400
114,500
132,400
337,500
27.500
15.100
214,500
10.000
230.000
35.000
25.500
105,000
385.000
31011
28.000
16,000
12.000
387.000
50.500
142.000
46.322
217,065
101,266
90.000
177,744
45,678
(103,675)
220332
190,473
6,000
161.693
46
14,000
590,292
7.124
231,421
23,000
9.927
116.822
334,139
2,500
6,098
204.623
10,000
153,649
35.000
20.910
377.143
32.011
16,000
12.000
353,693
50,046
136,495
23.562
51,875
$ 35,384,213 19246,136 16.138.077 27.478,893 8,232,757
72
Page 228 of 273
INDEPENDENT AUDITORS' 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
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
Town of Mamaroneck, New York (the Town), governmental activities, the discretely presented
component unit, each major fund, and the aggregate remaining fund information as of and for the year
ended December 31, 2021, and the related notes to financial statements, which collectively comprise
the Town's basic financial statements, and have issued our report thereon dated , 2022.
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) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinion on the financial statements,
but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control.
Accordingly, we do not express an opinion on the effectiveness of the Town's internal control.
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 Town'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.
73
Page 229 of 273
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 financial statements. 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.
I V M, I Tom rx-63
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
entity's internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the Town's internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
Williamsville, New York
,2022
Page 230 of 273
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH
MAJOR PROGRAM AND ON INTERNAL CONTROL
OVER COMPLIANCE REOUIRED BY THE UNIFORM GUIDANCE
The Honorable Supervisor and Town Board
of the Town of Mamaroneck, New York
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the Town of Mamaroneck, New York's (the Town) compliance with the types of
compliance requirements identified as subject to audit 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, 2021. The Town's major federal programs are identified in the summary of auditor's
results section of the accompanying schedule of findings and questioned costs.
In our opinion, the Town complied, in all material respects, with the 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 3, 2021.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in
the United States of America (GAAS); the standards applicable to financial audits contained in
Government Auditing Standards issued by the Comptroller General of the United States (Government
Auditing Standards); 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). Our responsibilities under those standards and the Uniform Guidance are
further described in the Auditors' Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the Town and to meet our other ethical responsibilities, in
accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence
we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for
each major federal program. Our audit does not provide a legal determination of the Town's
compliance with the compliance requirements referred to above.
75
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Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements
of laws, statutes, regulations, rules and provisions of -contracts or grant agreements applicable to the
Town's federal programs.
Auditors' Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the
compliance requirements referred to above occurred, whether due to fraud or error, and express an
opinion on the Town's compliance based on our audit. Reasonable assurance is a high level of
assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in
accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always
detect material noncompliance when it exists. The risk of not detecting material noncompliance
resulting from fraud is higher than for that resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance
with the compliance requirements referred to above is considered material, if there is a substantial
likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable
user of the report on compliance about the Town's compliance with the requirements of each major
federal program as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform
Guidance, we
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material noncompliance, whether due to fraud or error, and
design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding the Town's compliance with the compliance
requirements referred to above and performing such other procedures as we considered
necessary in the circumstances.
• Obtain an understanding of the Town's internal control over compliance relevant to the audit
in order to design audit procedures that are appropriate in the circumstances 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 the Town's internal control
over compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit and any significant deficiencies and material weaknesses
in internal control over compliance that we identified during the audit.
Report on 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 a combination of deficiencies, in internal control over compliance, such
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Page 232 of 273
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
Auditors' Responsibilities for the Audit of Compliance section above and was not designed to identify
all deficiencies in internal control over compliance that might be material weaknesses or significant
deficiencies in internal control over compliance. Given these limitations, during our audit we did not
identify any deficiencies in internal control over compliance that we consider to be material
weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal
control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal
control over compliance. Accordingly, no such opinion is expressed.
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.
Williamsville, New York
, 2022
77
Page 233 of 273
TOWN OF MAMARONECK, NEW YORK
Schedule of Expenditures of Federal Awards
December 31, 2021
Assistance
Listing
Federal Grantor/Pass-Through Grantor/Program Title Number
U.S. Department of Housing and Urban Development -
direct recipient - Section 8 Housing Choice Voucher,
U.S. Department of Justice - direct recipient -
Bulletproof Vest Partnership Program
U.S. Department of Treasury - direct recipient -
COVID-1 9 Coronavirus State and Local Fiscal
Recovery Funds
U.S. Department of Health and Human Services -
Indirect Programs - Passed through County of
Westchester, New York - aging cluster:
Special Programs for the Aging - Title 111,
Part B - Grants for Supportive Services
and Senior Centers
COVID- 19 Special Programs for the Aging -
Title 111, Part B - Grants for Supportive
Services and Senior Centers
COVID- 19 Nutrition Services
Total U.S. Department of Health
and Human Services
U.S. Department of Homeland Security -
passed through New York State - Disaster
Grants - Public Assistance (Presidentially
Declared Disasters)
Total Expenditures of Federal Awards
Pass-
through Expenditures
Grantor's Federal to
Number Expenditures Subrecipients
14.871 N/A $7,763,084
16.607 N/A 1,560
21.027 N/A 301,400
93.044
AGET6860415
710335
14,389
93.044
AGET6960415
710335
9,343
23,732
93.045
AGTE9420415
710335
76
23,808
97.036 NY4397 40,770
$8,130,622
See accompanying notes to schedule of expenditures of federal awards.
78
Page 234 of 273
Notes to Schedule of Expenditures of Federal Awards
December 31, 2021
(1) Basis of Presentation
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal
award activity of the Town of Mamaroneck, New fork (the Town) under programs of the
federal government for the year ended December 31, 2021. 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.
(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.
(3) Indirect Cost Rate
The Town has elected not to use the 10 -percent de minimis indirect cost rate allowed under the
Uniform Guidance.
(4) Subrecipient
For the year ended December 31, 2021, the Town provided no funds to subrecipients.
(5) Nonmonetga Assistance
For the year ended December 31, 2021, the Town received no nonmonetary assistance.
FIS
Page 235 of 273
TOWN OF MAMARONECK, NEW YORK
Schedule of Findings and Questioned Costs
Year ended December 31, 2021
Financial Statements:
Type of auditors' report issued on whether the basic financial
statement audited were prepared in accordance with GAAP:
Internal control over financial reporting:
1. Material weakness(es) identified?
2. Significant deficiency(ies) identified?
3. Noncompliance material to financial statements noted?
Federal Awards:
Internal control over major programs:
4. Material weakness(es) identified?
5. Significant deficiency(ies) identified?
Type of auditors' report issued on compliance for major programs
6. Any audit findings disclosed that are required to be reported
in accordance with 2 CFR Section 200.516(a) (Uniform
Guidance)?
7. The Town's major programs audited were:
Name of Federal Program
00/000000, Section 8 Housing Choice Voucher
Coronavirus State and Local Fiscal Recovery Funds
8. Dollar threshold used to distinguish between Type A and. Type B
programs.
9. Auditee qualified as low-risk auditee?
Part 11 - FINANCIAL STATEMENT FINDINGS SECTION
No reportable findings.
Unmodified
Yes x No
—Yes x None
reported
—Yes x No
—Yes - x No
—Yes x None
Reported
Unmodified
—Yes x No
Assistance Listing
Number
14.871
21.027
$750,000
—Yes x No
Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION
No reportable findings.
10
M
Page 236 of 273
TOWN OF MAMARONECK, NEW YORK
Status of Prior Audit Findings
Year ended December 31, 2021
There were no audit findings in the prior year financial statements (December 31, 2020).
a
Page 237 of 273
, 2022
The Honorable Supervisor and Town Board
Town of Mamaroneck, New York
Dear Board Members:
We have audited the financial statements of Town of Mamaroneck, New York (the Town)
for the year ended December 31, 2021, and have issued our report thereon dated , 2022.
Professional standards requires that we provide you with information about our responsibilities
under auditing standards generally accepted in the United States of America, Government Auditing
Standards and OMB's Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, as well as certain information related to the planned scope and
timing of our audit. We have communicated such information in our engagement letter.
Professional standards also require that we communicate to you the following information related to
our audit.
Significant Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The
significant accounting policies used by the Town are described in note 1 to the financial statements.
No new accounting policies were adopted and the application of existing policies was not changed
during 2021. We noted no transactions entered into by the Town during the year for which there is
a lack of authoritative guidance or consensus. All significant transactions have been recognized in
the financial statements in the proper period.
Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by
management and are based on management's knowledge and experience about past and current
events and assumptions about future events. Certain accounting estimates are particularly sensitive
because of their significance to the financial statements and because of the possibility that future
events affecting them may differ significantly from those expected.
For the year ended December 31, 2021, we evaluated the key factors and assumptions used
to develop the accounting estimates and determined that they are reasonable in relation to the
financial statements taken as a whole.
Page 238 of 273
The Honorable Supervisor and Town Board
Town of Mamaroneck, New York
Page 2
Significant Disclosures
Certain financial statement disclosures are particularly sensitive because of their
significance to financial statement users. The financial statement disclosures are neutral, consistent
and clear.
Difficulties Encountered in Performing the Audit
We encountered no difficulties in dealing with management in performing and completing
our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements
identified during the audit, other than those that are trivial, and communicate them to the
appropriate level of management. Management has corrected all such misstatements.
Disagreements with Management
For purposes of this report, professional standards define a disagreement with management
as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction,
that could be significant to the financial statements or the auditors' report. We are pleased to report
that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the
management representation letter.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters, similar to obtaining a "second opinion." If a consultation involves application
of an accounting principle to the Town's financial statements or a determination of the type of
auditors' opinion that may be expressed on those statements, our professional standards require the
consulting accounting to check with us to determine that the consultant has all the relevant facts.
To our knowledge, there were no such consultations with other accountants by management.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles
and auditing standards, with management prior to our appointment as the Town's auditors.
However, these discussions occurred in the normal course of our professional relationship and our
responses were not a condition to our appointment.
Page 239 of 273
The Honorable Supervisor and Town Board
Town of Mamaroneck, New York
Page 3
Other Matters
We applied certain limited procedures to the required supplementary information (RSI) that
supplements the basic financial statements. Our procedures consisted of inquiries of management
regarding the methods of preparing the information and comparing the information for consistency
with management's responses to our inquiries, the basic financial statements, and other knowledge
we obtained during our audit of the basic financial statements. We did not audit the RSI and do not
express an opinion or provide any assurance on the RSI.
We were engaged to report on the other combining nonmajor fund financial statements, the
combining special districts fund financial statements, and the schedule of expenditures of federal
awards, which accompanies the financial statements but is not RSI. With respect to this
supplementary information, we made certain inquires of management and evaluated the form,
content, and methods of preparing the information to determine that the information complies with
accounting principles generally accepted in the United States of America, 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.
This information is intended solely for the use of the Honorable Supervisor, Town Board
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,
Page 240 of 273
12022
The Honorable Supervisor and Town Board
Town of Mamaroneck, New York:
We have completed our audit of the financial statements of the Town of Mamaroneck, New
York (the Town) for the year ended December 31, 2021. Considering the test character of our
audit, you will appreciate that reliance must be placed on adequate methods of internal control as
your principal safeguard against irregularities which a test examination may not disclose. We now
present for your consideration our comment based upon observations made during our audit.
This report is intended solely for the information and use of the Board, management and
others within the Town.
Accounting for Leases
Under current guidance, leases are classified as either capital or operating depending on
whether the lease meets any of four tests. In many cases, this results in reporting lease transactions
differently than similar nonlease financing transactions.
Governmental Accounting Standards Board Statement No. 87 - "Leases," which becomes
effective for the Town's fiscal year beginning January 1, 2022, requires recognition of certain lease
assets and liabilities for leases that previously were classified as operating leases and recognized as
inflows of resources or outflows of resources based on the payment provisions of the contract. It
establishes a single model for lease accounting based on the foundational principle that leases are
financings of the right to use an underlying asset. Under this Statement, a lessee is required to
recognize a lease liability and an intangible right -to -use lease asset, and a lessor is required to
recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance
and consistency of information about governments' leasing activities.
A lease is defined as a contract that conveys control of the right to use another entity's
nonfinancial asset (the underlying asset) as specified in the contract for a period of time in an
exchange or exchange -like transaction. Examples of nonfinancial assets include buildings, land,
vehicles, and equipment. Any contract that meets this definition should be accounted for under the
leases guidance, unless specifically excluded in this Statement.
We recommend that the Town gain an understanding of this Statement, develop a plan to fully
review all current lease agreements, and to document the accounting treatment of each lease under
this Statement to minimize any difficulties at the time of implementation. Proper documentation
will also assist in the accounting and reporting for future periods.
Page 241 of 273
Town Board and Supervisor
Town of Mamaroneck, New York
Page 2
We take this opportunity to thank the staff of the Town of Mamaroneck, New York for the
courtesy and cooperation extended to us during the audit. If you have any questions regarding the
foregoing comments or wish any assistance in their implementation, please contact us at your
convenience.
Very truly yours,
EFPR GROUP, CPAs, PLLC
Z,
Page 242 of 273
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 6, 2022
SUBJECT: Fire Claims
ATTACHMENTS:
Fire Claims April 6 2022
Page 243 of 273
Town of Mamaroneck
From: Tracy Yogman - Town Comptroller
Re: Fire Claims
Date: April 6, 2022
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
AAA Emergency Supply Co., Inc Scott parts,hose airpak test,repair & labor $ 616.22
Supplies -Max C, AA & AAA batteries, (7) 16 pks and (4) 48 pks bottles of
Amazon.Com water 317.65
Reimbursement for materials purchased for forcible door simulator -
Broderick, Tom Premium fir stud, safety glasses, BTR KD prime 107.90
Champion Elevator Maintenance for month of March 2022 192.50
Con Edison
Fire HQ Gas service 1/31/22-3/2/22
2,095.68
Fire -End & Croker Corp.
(2) stearns VR2 rescue vest, and (2) 1651 Tether
515.14
25' alum cable,connector,outlet box cover for basement water cooler -
Foley Hardware
building repairs supplies
100.25
Galls, LLC
No show socks
22.27
Grainger
Building & ground supplies and firefighting equipment
225.12
Home Depot
Rolling tool boxes for Engine 37 equipment, locks & husky toolbox
219.98
Hubbinette Cowell Assoc. Inc.
Annual Renewal of Enhanced Cancer Care Policy 1/22-1/23
7,901.00
Optimum
Cable Services for 3/23-4/22/22
271.05
Ready Refresh by Nestle
Water Cooler rental & paper fee 2/19-3/18/22
132.97
Singer Energy DBA Original Energy
Diesel fuel for generator 2/18/22
131.64
Uni-First Corporation
Cleaning Supplies 3/11, 3/18, 3/25/22
431.65
Verizon
Fire HQ service 3/10-4/9/22
268.40
Village Paint Supply
Paint & acrylic base
129.98
WJWW
205 Weaver St. Charges 1/25-2/24/22
96.52
Total $ 13,159.70
Page 244 of 273
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 6, 2022
SUBJECT: Acceptance of the 2021 Financial Audit by EFPR Group
ATTACHMENTS:
Resolution to Accept 2021 Financial Audit
Page 245 of 273
Be It Resolved that the Town Board of the Town of Mamaroneck hereby accepts the 2021 Financial
Audit.
Page 246 of 273
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 6, 2022
SUBJECT: Acceptance of the 2021 Justice Court Audit
ATTACHMENTS:
1. 2021 Justice Court Audit MEMO
2. 2021 Justice Court Audit Report
Page 247 of 273
TOWN OF MAMARONECK
OFFICE OF TOWN COMPTROLLER
To: Supervisor & Town Board
From: Tracy Yogman-Town Comptroller
RE: 2021 Justice Court Audit
Date: April 7, 2021
The Uniform Justice Court Act requires that each year town and village justices must provide their records and
dockets to be examined and audited. The Town Justices of the Town of Mamaroneck have provided their
records and EFPR Group, the Town's auditors, have conducted an audit of the records, which is attached for
your review.
Another requirement of the law is a resolution of the Town Board to acknowledge that the examination and
audit has been conducted. I have attached a sample resolution for the Board's consideration.
Page 248 of 273
Resolution- 2021
Town of Mamaroneck Justice Court Audit
Whereas, Section 2019-a of the Uniform Justice Court Act requires that Town and
Village Justices provide their court records and dockets to be examined and audited and;
Whereas, the Town of Mamaroneck Justices have provided to the Town's auditors for examination and audit,
their court records and dockets and;
Whereas, the Town's auditors have reviewed these records and issued a report to the Town Board, now it is
hereby;
Resolved, that the Town Board acknowledges that an audit report for the Town of Mamaroneck Justice Court
has been completed, and that the Town Board has reviewed and accepted the report.
Page 249 of 273
A.,
TOWN OF MAMARONECK, NEW YORK
Town Justice Court
Statement of Cash Receipts, �
Cash Disbursements and Cash Balances
December 31, 2021
Page 250 of 273
TOWN OF MAMARONECK, NEW YORK
Table of Contents
A Page
Independent Auditors' Report 1-2
Statement of Cash Receipts, Cash Disbursements and Cash Balanic 3
Note to Financial Statements 4
Page 251 of 273
INDEPENDENT AUDITORS' REPORT
The Honorable Supervisor and Town Board
Town of Mamaroneck, New York
on the Audit of the Financial Statements
O ip nion
Im
We have audited the statement of cash receipts, cash disbursements, and cash balances of the Town
Justice Court of the Town of Mamaroneck, New York (the Court), as of and for the year ended
December 31, 2021, and the related note to financial statement, which collectively comprise the
Court's financial statement as listed in the table of contents.
In our opinion, the financial statement referred to in the first paragraph presents fairly, in all material
respects, the cash receipts, cash disbursements and cash balances of the Town Justice Court of the
Town of Mamaroneck, New York, as of December 31, 2021 and for the year then ended, in
accordance with the cash basis of accounting described in the note to financial statement.
Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States
of America (GRAS). Our responsibilities under those standards are further described in the Auditors'
Responsibilities for the Audit of the Financial Statements section of our report. We are required to
be independent of the Court and to meet our other ethical responsibilities, in accordance with the
relevant ethical requirements relating to our audit. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our audit opinion.
Basis of Accounting
We draw attention to the note to financial statement, which describes the basis of accounting. The
financial statement is prepared on the cash basis of accounting, which is a basis of accounting other
than accounting principles generally accepted in the United States of America. Our opinion is not
modified with respect to that matter.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statement in
accordance with accounting principles generally accepted in the United States of America, and for
the design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statement that are free from material misstatement, whether due to fraud or
error.
Page 252 of 273
Auditors' Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statement as a whole is
free from material misstatement, whether due to fraud or error, and to issue an auditors' report that
includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance
and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect
a material misstatement when it exists. The risk of not detecting a material misstatement resulting
from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal control. Misstatements are
considered material if there is a substantial likelihood that, individually or in the aggregate, they
would influence the judgment made by a reasonable user based on the financial statement.
In performing an audit in accordance with GARS, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material misstatement of the financial statement, whether due to
fraud or error, and design and perform audit procedures responsive to those risks. Such procedures
include examining, on a test basis, evidence regarding the amounts and disclosures in the financial
statement.
• Obtain an understanding of internal control relevant to the audit 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 Court's internal control. Accordingly, no such opinion is
expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statement.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate,
that raise substantial doubt about the Court's ability to continue as a going concern for a
reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit, significant audit findings, and certain internal control
related matters that we identified during the audit.
Williamsville, New York
, 2022
1)
Page 253 of 273
TOWN OF MAMARONECK, NEW YORK
Town Justice Court
Statement of Cash Receipts, Cash Disbursements and Cash Balances
Year ended December 31, 2021
Cash receipts:
Bail
Fines, fees and other
Total cash receipts
Cash disbursements:
Remittances to Town of Mamaroneck
Bail refund
Total cash disbursements
Net change in cash balances
Cash balances at beginning of year
Cash balances at end of year
Cash balances represented by:
Amounts due to Town - December dispositions
Undisposed cases
Total cash balances - December 31, 2021
See accompanying note to financial statement.
ki
Justice
Justice
Brescia
Meister Joint
Fine
Fine Bail
Account
Account Account
$ - - 500
102,072 109,142 -
102,072 109,142 500
99,946
104,102
-
-
-
380
99,946
104,102
380
2,126
5,040
120
7,363
3,918
2,105
$ 9,489
8,958
2,225
9,489 8,958 -
- - 2,225
$ 9,489 8,958 2,225
Page 254 of 273
I 1X4041manwel J1.4
Town Justice Court
Note to Financial Statement
December 31, 2021
SummM of Significant Accounting Policies
(a) Basis of Accounting
This financial statement was prepared on the cash basis of accounting in accordance with the
accounting principles prescribed in the New York State Handbook for Town and Village
Justices, which is a comprehensive basis of accounting other,'than accounting principles
generally accepted in the United States of America.
(b) Deposits and Risk Disclosures
Cash and equivalents consist of funds deposited in demand deposit accounts, time deposit
accounts and certificates of deposit with original maturities of less than three months.
The Town Justice Court's deposits and investment policies follow the Town of Mamaroneck,
New York's (the Town) policies. The Town's investment policies are governed by state
statutes. The Town has adopted its own written investment policy which provides for the
deposit of funds in Federal Deposit Insurance Corporation (FDIC) insured commercial
banks or trust companies located within New York State. The Town is authorized to use
demand deposit accounts, time deposit accounts and certificates of deposit. Permissible
investments include obligations of the U.S. Treasury, U.S. Agencies and obligations of
New York State or its political divisions, and accordingly, the Town's policy provides for
no credit risk on investments.
Collateral is required for demand deposit accounts, time deposit accounts and certificates of
deposit at 100% of all deposits not covered by Federal deposit insurance. The Town has
entered into custodial agreements with the various banks which hold their deposits. These
agreements authorize the obligations that may be pledged as collateral. Such obligations
include, among other instruments, obligations of the United States and its agencies and
obligations of the State and its municipal and school district subdivisions.
Custodial credit risk is the risk that in the event of a bank failure, the Town's deposits may
not be returned to it. Governmental Accounting Standards Board Statement No. 40 directs
that deposits be disclosed as exposed to custodial credit risk if they are not covered by
depository insurance and the deposits are either uncollateralized, collateralized by
securities held by the pledging financial institution or collateralized by securities held by
the pledging financial institution's trust department but not in the Town's name. The
Town's aggregate bank balances are covered by FDIC insurance at December 31, 2021.
The Town was invested only in the above mentioned obligations and, accordingly, was not
exposed to any interest rate or credit risk.
4
Page 255 of 273
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 6, 2022
SUBJECT: Approval - Consultant Engineer Proposal - Traffic Signal Replacement - Myrtle Blvd.
and Murray Avenue
ATTACHMENTS:
1. THIS DOCUMENT IS LOCATED IN THE WORK SESSION - APPROVAL - CONSULTANT
ENGINEER PROPOSAL - TRAFFIC SIGNAL REPLACEMENT - MYRTLE BLVD AND
MURRAY AVENUE
Page 256 of 273
THIS DOCUMENT IS
LOCATED IN THE WORK
SESSION - APPROVAL -
CONSULTANT ENGINEER
PROPOSAL - TRAFFIC
SIGNAL REPLACEMENT -
MYRTLE BLVD. AND
MURRAY AVENUE
Page 257 of 273
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 6, 2022
SUBJECT: Authorization - Intermunicipal Agreement with Westchester County - Senior Center
Parking Lot Improvements
ATTACHMENTS:
1. THIS DOCUMENT IS LOCATED IN THE WORK SESSION - AUTHORIZATION -
INTERMUNICIPAL AGREEMENT WITH WESTCHESTER COUNTY - SENIOR CENTER
PARKING LOT IMPROVEME
Page 258 of 273
THIS DOCUMENT IS
LOCATED IN THE WORK
SESSION -
AUTHORIZATION -
INTERMUNICIPAL
AGREEMENT WITH
WESTCHESTER COUNTY -
SENIOR CENTER PARKING
LOT IMPROVEMENTS
Page 259 of 273
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 6, 2022
SUBJECT: Authorization - Acquisition of Real Property Interests by Means of Proceeding Pursuant
to Eminent Domain Procedure Law, Article 4 - Waverly Avenue Bridge
ATTACHMENTS:
1. THIS DOCUMENT IS LOCATED IN THE WORK SESSION —AUTHORIZATION —
ACQUISITION OF REAL PROPERTY INTERESTS BY MEANS OF PROCEEDING
PURSUANT TO EMINENT DOMAI
Page 260 of 273
THIS DOCUMENT IS
LOCATED IN THE WORK
SESSION -
AUTHORIZATION -
ACQUISITION OF REAL
PROPERTY INTERESTS BY
MEANS OF PROCEEDING
PURSUANT TO EMINENT
DOMAIN PROCEDURE LAW
- WAVERLY AVENUE
BRIDGE
Page 261 of 273
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 6, 2022
SUBJECT: Authorization - Winged Foot Stormwater Control Facilities Maintenance and License
Agreement
ATTACHMENTS:
1. THIS DOCUMENT IS LOCATED IN THE WORK SESSION - AUTHORIZATION - WINGED
FOOT STORMWATER CONTROL FACILITIES MAINTENANCE AND LICENSE AGREEMENT
Page 262 of 273
THIS DOCUMENT IS
LOCATED IN THE WORK
SESSION -
AUTHORIZATION -
WINGED FOOT
STORMWATER CONTROL
FACILITIES MAINTENANCE
AND LICENSE AGREEMENT
Page 263 of 273
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 6, 2022
SUBJECT: Approval - Intermunicipal Agreement for Road Paving on Pryor Manor Road
ATTACHMENTS:
THIS DOCUMENT IS LOCATED IN THE WORK SESSION - APPROVAL - INTERMUNICIPAL
AGREEMENT FOR ROAD PAVING ON PRYOR MANOR ROAD
Page 264 of 273
THIS DOCUMENT IS
LOCATED IN THE WORK
SESSION - APPROVAL -
INTERMUNICIPAL
AGREEMENT FOR ROAD
PAVING ON PRYOR
MANOR ROAD
Page 265 of 273
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 6, 2022
Adoption - Sustainable Westchester Memorandum of Understanding for Participation in
SUBJECT: the Short -Term Westchester Power Extension Contract For Communities in the Con
Edison Service Territory
ATTACHMENTS:
THIS DOCUMENT IS LOCATED IN THE WORK SESSION — ADOPTION — SUSTAINABLE
WESTCHESTER MEMORANDUM OF UNDERSTANDING FOR PARTICIPATION IN THE
SHORT-TERM WEST
Page 266 of 273
THIS DOCUMENT IS LOCATED IN
THE WORK SESSION - ADOPTION -
SUSTAINABLE WESTCHESTER
MEMORANDUM OF
UNDERSTANDING FOR
PARTICIPATION IN THE SHORT-
TERM WESTCHESTER POWER
EXTENSION CONTRACT FOR
COMMUNITIES IN THE CON
EDISON SERVICE TERRITORY
Page 267 of 273
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 6, 2022
SUBJECT: Salary Authorization - Promotion to Sergeant's Position
ATTACHMENTS:
Salary Authorization - Sergeant_2022
Page 268 of 273
• Town of Mamaroneck
` Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810
FAX: (914) 381-7809
MRobson@TownofMamaroneckNY.org
To: Supervisor and Town Board
From: Meredith S. Robson, Town Administrator
Re: Salary Authorization/Promotion - Sergeant
Date: March 24, 2022
Attached please find a memo from Chief Creazzo regarding the promotion of Police
Officer Matthew Rice to the position of Sergeant. We are respectfully requesting the
following action by the Board:
Resolved that the Town Board hereby authorizes the promotion of Police
Officer Matthew Rice to the position of Sergeant at an annual rate of
$137,970.00 as of April 11, 2022.
Page 269 of 273
Town of Mamaroneck
Town Center
740 West Boston Post Roast, Mamaroneck, NY 10543-3319
Office of the Police Chief
March 23, 2022
From: Chief Paul Creazzo
To: Board of Police Commissioners
Subject: SALARY AUTHORIZATION / PROMOTION
The Department wishes to promote Police Officer Matthew Rice to the position of Sergeant.
L)141381-0100
Officer Rice began his career with the Town of Mamaroneck in April of 2018. Prior to working
with the Town, he served as a Police Officer with the City of New Rochelle beginning in June of
2013. Officer Rice has been assigned to the Patrol Division for the duration of his tenure and
has proven himself to be an asset to the Department. Most recently, he was certified as a Child
Passenger Safety Technician and serves as one of our car seat installers. Officer Rice holds a B.S.
in Biology from Stockton University.
His promotion is to fill the Sergeant's position that was vacated with the promotion of Rui
Sandiaes to Lieutenant. With your approval, Sgt. Rice's salary will be an annual rate of
$137,970. The promotion date for this position will be April 11, 2022.
Respectfully Submitted,
Paul Creazzo
Chief of Police
i* Page 270 of 273
%4 Printed on Recycled Paper
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 6, 2022
SUBJECT: Salary Authorization - Promotion to Lieutenant's Position
ATTACHMENTS:
Salary Authorization - Lieutenant
Page 271 of 273
• Town of Mamaroneck
` Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810
FAX: (914) 381-7809
MRobson@TownofMamaroneckNY.org
To: Supervisor and Town Board
From: Meredith S. Robson, Town Administrator
Re: Salary Authorization/Promotion - Lieutenant
Date: March 24, 2022
Attached please find a memo from Chief Creazzo regarding the promotion of
Sergeant Rui Sandiaes to the position of Lieutenant. We are respectfully requesting
the following action by the Board:
Resolved that the Town Board hereby authorizes the promotion of Sergeant
Rui Sandiaes to the position of Lieutenant at an annual rate of $154,915.00 as
of April 11, 2022.
Page 272 of 273
• Town of Mamaroneck
�A
Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3319
Office of the Police Chief
March 23, 2022
From: Chief Paul Creazzo
To: Board of Police Commissioners
Subject: SALARY AUTHORIZATION / PROMOTION
The Department wishes to promote Sergeant Rui Sandiaes to the position of Lieutenant.
9141381-6100
Sergeant Sandiaes began his career with the Town of Mamaroneck in September of 2004.
During his time as a Police Officer he served as the Department's D.A.R.E. Instructor. He was
promoted to the rank of Sergeant in May 2011 and has been assigned to the Patrol Division.
During his tenure as Sergeant he has been involved in several IT projects and is also an advocate
for Autism where he has participated in several Christopher's Voice group events. Christopher's
Voice is a New Rochelle based non-profit dedicated to Autism awareness and education.
Sergeant Sandiaes holds a B.A. in Business Administration and a M.S. in Criminal Justice from
Iona College.
His promotion is to fill the Lieutenant's position that was vacated with the retirement of
Anthony Hoffmann in January of 2021. With your approval, Lt. Sandiaes' salary will be an
annual rate of $154,915. The promotion date for this position will be April 11, 2022.
Respectfully Submitted,
Paul Creazzo
Chief of Police
06 Page 273 of 273
11.10 Printed on Recycled Paper