Loading...
HomeMy WebLinkAbout2022_12_19 Town Board Minutes ' Town of Mamaroneck Town Board Minutes Monday, December 19, 2022, Conference Room C, First Floor of Town Center 5:00 PM PRESENT: Jaine Elkind Eney, Town Supervisor Abby Katz, Councilwoman Sabrina Fiddelman, Councilwoman Jeffery L. King, Councilman Robin Nichinsky, Councilwoman ABSENT: ALSO PRESENT: Allison May, Town Clerk Meredith S. Robson, Town Administrator Connie Green O'Donnell, Deputy Town Administrator William Maker Jr., Town Attorney Lindsey M. Luft, Assistant to Town Administrator Tracy Yogman, Town Comptroller Robert P. Wasp, Town Engineer Michael Liverzani, Town Ambulance District Director 5:00 PM THE TOWN BOARD WORK SESSION CALL TO ORDER On motion of Councilman King, seconded by Councilwoman Nichinsky, the Town Board unanimously agreed to open the Work Session at 5:OOpm. WORK SESSION ITEMS 1. Options for New Crossing Signal at New Jefferson Town Engineer Robert P. Wasp presented the Town Board with two options for the new crosswalk sign on New Jefferson. With both sign types, a pedestrian would push the button and then the sign would flash to alert drivers that a pedestrian is/or will be crossing. See Attachment A, one option is a Rectangular Rapid Flashing Beacon (RRFB) and the other is an LED Perimeter Sign Type. The Town Engineer pointed out that the cost for the RRFB sign is a bit less than for the LED Perimeter Sign Type and there are more manufacturers producing the RRFB sign type. In addition, with the RRFB sign, the Town could program the intensity and duration of the light to ensure maximum visibility at all times, while minimizing light pollution. The Town Engineer and Barton & Loguidice both recommend the RRFB sign type. 2. Discussion - Fields for Kids! Inc. Agreement Town Supervisor Elkind Eney updated the Town Board on her recent meetings with Fields for Kids (FFK). FFK have completed the survey, although the Town has not seen it. The next step is to complete an engineering study. Town Engineer Rob Wasp explained the proposal from Woodard & Curran for the engineering study, which would determine feasibility through analysis of the property structure. Town Board December 19, 2022 3. Discussion - Local Law Amending the Tree Law The Board began reviewing portions of the proposed new Tree Law. The Town Board agreed to regroup on the Tree Law at the next Town Board meeting and to invite Environmental Planner Elizabeth Aitchison to join the discussion. 4. 2023 Ambulance Fee Schedule The Town Board reviewed the change in fees as proposed by the Town of Mamaroneck Ambulance District Administrator Michael Liverzani. Approval is on the regular agenda later this evening. 5. Request for Executive Session For the sake of starting the Regular Meeting at a reasonable time, the Town Board agreed to hold their Executive Session after the Regular Meeting. 8:00 PM TOWN BOARD REGULAR MEETING The Town Board meeting convened in Conference Room C located on the first floor at the Town Center. The Public was able to view the meeting on cable access television (Optimum 76/ Fios 35) or on LMCMedia.org CALL TO ORDER The Regular Meeting of the Town Board was called to order by Supervisor Elkind Eney at 8.30 p.m. Supervisor Elkind Eney noted that the Town Board met for a Work Session beginning at five o'clock this evening. SUPERVISOR'S REPORT Welcome to the December 19, 2022, meeting of the Town Board of the Town of Mamaroneck. The Town Board met today for a Work Session here at the Town Center in Conference Room D starting at 5:OOpm, which is open to the Public. Budget The Town Board continues to work on the budget. We will continue the public hearing on the Preliminary Budget again tonight. Comprehensive Plan Update We are continuing the process of updating our Comprehensive Plan. Just a reminder, the next step is to review our analysis of your comments and ideas to see if we've got it right. We have created an online experience. Please go to our website www.townofmamaronecknv.org to take advantage of the opportunity to tell us if we're on track for your vision for the future of the Town. The site will be open until the end of the year. 1-95 Turnaround On Wednesday December 14, the NYS Thruway Authority announced the completion of a new U-Turn near exit 17 of 1-95 in the Town of Mamaroneck. The new U-Turn is located about 600 south of the prior U-Turn. During heavy traffic, firetrucks and other emergency vehicles entering southbound 1-95 at that location had difficulty crossing the three southbound lanes to access the U-Turn to respond to incidents on northbound 1-95. In those cases, emergency vehicles had to travel more than 2 miles south to the next exit, leave the highway and then re-enter 1-95 in the north bound direction, adding up to 10 minutes to their response time. Town Board December 19, 2022 The NYS Thruway Authority, working with State Senator Shelley Mayer, State Assemblyman Steve Otis, my office and the TMFD, was able to accelerate the completion of the new U- turn. This newly relocated U-Turn, requested by our Fire Department, will provide our firetrucks and other emergency vehicles a safer location to access and cross 1-95 while helping them reach emergencies more quickly. Our First Responders' safety is of paramount importance as they keep us safe each and every day. We are grateful to everyone who recognized the significance of this much-needed project and saw it through to swift completion. Grants I am thrilled to announce that the Town applied for and was awarded a $300,000 grant from the County for a comprehensive study of our storm sewer system!! Completion of the evaluation will provide the Town with updated record maps for our storm sewer network, identification of current defects and recommendations for construction projects that effectively reduce the occurrence and extent of flooding. This is a big first step in alleviating the repeat occurrence of flooding events in our community! I want to thank County Legislator Catherine Parker and County Executive George Latimer for including these much-needed funds in the 2023 County Budget and for always partnering with the Town, and I want to thank Town Engineer Rob Wasp for shooting for the stars with me! Events It has been a busy two weeks of happy events here in the Town: On December 8, we attended a WMOA hosted by the Village of Tuckahoe. The Deputy State Comptroller spoke and offered much-appreciated assistance to local municipal officials. Last Saturday, December 10, 1 joined Mayor Tom Murphy at the Christmas Tree lighting social at Harbor Island Park in the VOM. Santa and his elves did a wonderful job brightening everyone's spirits. Thank you to Recreation Superintendent Jason Pinto for featuring my (his and the Mayor's) favorite Christmas song Bruce Springsteen's rendition of "Santa Claus is Coming to Town" On December 13, 1 attended a recreation Commission meeting where we celebrated two long term members of the Recreation Commission who are retiring at the end of this year-- Rita Plansky, after over 20 years, and Terry Rainaldi, after over 30 years. There are no words to express our appreciation for their years of dedication, caring and hard work. Thank you both. On December 17 1 attended the Girls Finals in the 2nd Annual Keith Yizar Memorial Basketball Tournament at the HS. Unfortunately, the MHS Varsity Girls Team (coached by Keith's sons, Yusef and Gabe) lost in the Final, but it is always good to remember Keith who played such a vital role in our community. Wait tit next year.... December 18 was a busy day celebrating the holidays in our community. Deputy Supervisor Katz and I started at the Hommocks Rink where the TMFD and Recreation Department hosted a Skate with Santa and the TMFD held their annual Toy Drive. The rink was packed and everyone seemed to be having a good time skating with Santa and his elves. Then Abby and I went to the Duck Pond where the Larchmont Gardens Civic Association hosted their annual Winter Social complete with Hot Chocolate and a visit from LVAC and the TMFD (just back from Skate with Santa at the Rink) Finally Abby and I capped off the afternoon at Constitution Park in Larchmont for a Menorah Lighting. The Menorah was carved from ice!! I wish all who celebrate a Happy Chanukkah, a Merry Christmas, a Joyous Kwanza, a Happy Festivus and a Happy Healthy New Year filled with love and laughter!! Next item on the agenda is public hearings. Town Board December 19, 2022 PUBLIC HEARING 1. Preliminary 2023 Town Budget and Preliminary Town of Mamaroneck Fire District #1 Budget The following Notice of Public Hearing is entered into the record as follows: LEGAL NOTICE PRELIMINARY 2023 TOWN BUDGET and PRELIMINARY TOWN OF MAMARONECK FIRE DISTRICT#1 BUDGET NOTICE IS HEREBY GIVEN, that pursuant to Section 130 of the Town Law of the State of New York, the Town Board and the Board of Fire Commissioners will hold a public hearing Wednesday, December 7, 2022, at 8:00 PM, to consider the Town's Preliminary Budget and the Mamaroneck Fire District Preliminary Budget for the calendar year commencing January 1, 2023 and ending December 31, 2023. The 2023 Preliminary Budget can be viewed on the Town's website, https://www.townofmamaronecknv.org beginning November 23, 2022. PLEASE TAKE FURTHER NOTICE, that the proposed salaries of the members of the Town Board are as follows: Supervisor, $41,013 Town Board (4)$6,562 each and the proposed salary for the Town Clerk is $106,725 and the Town Justices (2) $22,967 each. You may also view the meeting on local municipal access television (Cablevision 75, 76, 77 or Verizon 34, 35, 36) or on LMC Media's website, https://Imcmedia.org . BY ORDER OF THE TOWN BOARD OF THE TOWN OF MAMARONECK Published November 30, 2022 The Budget Transmittal Letter is entered into the record, dated December 19, 2022, see Attachment B. Moved by Councilwoman Fiddelman, seconded by Councilwoman Katz, the Public Hearing was unanimously reopened. Carried On motion of Councilman/Commissioner King, seconded by Councilwoman/Commissioner Nichinsky, the Board of Fire Commissioners was unanimously opened. Carried The Town Administrator Meredith Robson thanked her staff, particularly the Town Comptroller Tracy Yogman, and then introduced the Town Comptroller to present both a PowerPoint of the 2023 Preliminary Budget as well as the Budget Updates to the Preliminary Budget (see Attachment C). Supervisor Elkind Eney asked if any Town Board Members or the public wished to comment. Town Board December 19, 2022 Michael Gottfried of Ocean Avenue in Larchmont addressed the Town Board. Mr. Gottfried handed in Mr. Brian Lobel's comments on the 2023 Budget for the record. Mr. Gottfried had a few questions about the funding for the pool project and the sanitation budget, which were answered by the Town Administrator and the Town Comptroller. Mr. Gottfried again thanked the Town Comptroller and the Board and the Town Administrator for their work on the Budget. Mr. Gottfried gave the Town Board a letter detailing his remaining questions, see Attachment D, as well as a document from Mr. Brian Lobel for the record, see Attachment E, regarding the 2023 Town Budget. Councilwoman/Commissioner Nichinsky thanked Mr. Gottfried and everyone in the Town that was involved in the process. Councilwoman/Commissioner Katz stated that she agrees with Mr. Gottfried's comments about getting public comment earlier in the Budget process and hopes the Board can come up with a way next year to include public feedback earlier in the process. Town Supervisor/Commissioner Elkind Eney commented that she had spoken with Mr. Gottfried throughout the Budget process and thanked him for his participation. Councilwoman/Commissioner Fiddelman agreed that it would be terrific to include public comment earlier in the Budget process. Town Supervisor/Commissioner Elkind Eney thanked Budget Officer and Comptroller Tracy Yogman again for her hard work. Town Supervisor/Commissioner Elkind Eney asked if anyone else had any comments on the 2023 Town Budget and there was no one. Moved by Councilman/Commissioner King, seconded by Councilwoman/Commissioner Fiddelman, the Public Hearing was unanimously closed. Carried Moved by Councilwoman/Commissioner Katz, seconded by Councilman/Commissioner King, it was RESOLVED, that the Mamaroneck Town Board does hereby adopt the 2023 Town of Mamaroneck Budget and the 2023 Town of Mamaroneck Fire District Budget as presented. Carried Moved by Councilwoman/Commissioner Fiddelman, seconded by Councilwoman/Commissioner Katz, the Board closed as Board of Fire Commissioners. Carried CITIZEN COMMENTS There were no citizen comments. STAFF COMMENTS There were no staff comments. Town Board December 19, 2022 BOARD OF FIRE COMMISSIONERS 1. Call to Order Commissioner Elkind Eney called the Meeting to order, then on motion of Commissioner Nichinsky and seconded by Commissioner Katz the Board of Fire Commissioners was unanimously declared open. Present were the following Members of the Commission: Commissioner: Jaine Elkind Eney Commissioner: Abby Katz Commissioner: Sabrina Fiddelman Commissioner: Jeffery King Commissioner: Robin Nichinsky Carried 2. Fire Claims Moved by Councilman King, seconded by Councilwoman Katz, it was RESOLVED, that the Board of Fire Commissioners hereby approves the attached list of fire claims in the amount of$13,474.47 (see attachment F). Carried 3. Other Fire Department Business Commissioner Elkind Eney announced that last week, the Fire Department held elections, and the new Fire Chief will be Tom Broderick, the First Deputy will be Alex Rapp, and the Second Deputy will be Joseph Russo. Commissioner Elkind Eney once again thanked Shaun Hughes for his exemplary service as Fire Chief for the Town of Mamaroneck. There being no further business to come before the Fire Commission, on motion of Commissioner King, Seconded by Commissioner Fiddelman, the Commission unanimously adjourned, and the Town Board reconvened. Carried AFFAIRS OF THE TOWN OF MAMARONECK 1. Authorization - January 2023 Town Board Meeting Schedule Moved by Councilwoman Fiddelman, seconded by Councilwoman Nichinsky, it was RESOLVED that the Town Board does hereby set the January Town Board meetings for an organizational meeting on January 11 and for the first Regular Meeting on January 18, 2023. Carried Town Board December 19, 2022 2. Authorization - 2023 Ambulance Fee Schedule On motion of Councilwoman Nichinsky, seconded by Councilman King, it was RESOLVED, that the Mamaroneck Town Board does hereby approve the 2023 Ambulance District Fee Schedule as follows: BLS Emergency $695 (2%) ALS I Emergency $875 (2%) ALS 11 Emergency $992 (2%) ALS Assessment $70 (0%) Mileage $18.00 per loaded mile (0%) Carried 3. Consideration of Certiorari Town Attorney William Maker Jr. introduced the certiorari for the following address: Subject: SRP, Inc. Address: W. Boston Post Road (no street number) Section/Block/Lot: 9-20-507 Town of Mamaroneck/Village of Mamaroneck The Town Attorney explained that this property is vacant land with an extremely steep slope, which makes it difficult to build upon. It is located across from the Town Center. The petitioner challenged its assessments for the years 2016 through 2021 . The property's assessed value for all years at issue is $960,000. The property had been on the market and an offer to purchase it for $650,000 was made about two years ago. The offer was withdrawn due to the cost associated with constructing necessary retaining walls, extending water, sewer and electric lines and driving piles. Nearby vacant lots on the Boston Post Road, which are level, have sold for around $48/square foot. Due to the topography, the petitioner offered to settle by valuing the subject property at $45/square foot or $720,000. Using an average tax rate of $.5412 per thousand dollars of assessed value, Attorney Maker estimated that by agreeing to this settlement, the Town would refund about $780 in taxes. Using an average School tax rate of $13.5992 per thousand dollars of assessed value, he estimated that if the Town Board agrees to this settlement, the School District will refund, or not collect, about $19,580 in taxes. The School District did not formally intervene in these proceedings; however, as is his custom, he reviewed the proposed offer with the School District's attorney before making it. The School District's attorney considered it to be a satisfactory settlement. Using a blended Village tax rate of $6.7412 per thousand dollars of assessed value for the other years at issue, Attorney Maker estimated that if the Town Board agrees to this settlement, the Village will refund, or not collect, about $9,700 in taxes. Town Board December 19, 2022 On motion of Councilwoman Katz, seconded by Councilwoman Fiddelman, it was RESOLVED, that the Town Board hereby authorizes the settlement of the tax certiorari presented as follows with SRP, Inc.: W. Boston Post Road(no street number) Section/Block/Lot: 9-20-507 Town of Mamaroneck/Village of Mamaroneck Year Assessment Reduction Resulting Assessment 2016 $960,000 $240,000 $720,000 2017 $960,000 $240,000 $720,000 2018 $960,000 $240,000 $720,000 2019 $960,000 $240,000 $720,000 2020 $960,000 $240,000 $720,000 2021 $960,000 $240,000 $720,000 Carried 4. Authorization — Property Auction and Waiver of Remaining Property Tax and Penalties/Interest Town Attorney William Maker Jr. explained the history of 351 Orienta Avenue, the results of the property auction that had occurred recently, and the subsequent recommendation by Town Comptroller Tracy Yogman to waive the remaining taxes, penalties, and interest due the Town as there is no legal remedy to collect these after the property is auctioned. On motion of Councilwoman Katz, seconded by Councilman King, it was RESOLVED, that the Mamaroneck Town Board does hereby authorize the Comptroller to write off taxes due of$90,652.46 and waive the penalties and interest due of$272,135.68 for 351 Orienta Avenue. Carried REPORTS OF MINUTES Report of Minutes of Town Board Special Meeting of December 15, 2022 Moved by Councilwoman Fiddelman, seconded by Councilwoman Katz, it was RESOLVED, that the Town Board hereby approves the minutes of the special Town Board meeting on December 15, 2022. Carried Town Board December 19, 2022 REPORTS OF THE COUNCIL Councilwoman Nichinsky • Was unable to attend the Planning Board meeting this month. • Wished everyone in the community a happy holiday and a happy new year. Councilwoman Fiddelman • Reported that the Board of Ethics met this month for the first time in-person since the pandemic. Councilwoman Fiddelman thanked the Board of Ethics for completing their work for the year. • Wished everyone the happiest, healthiest, and safest of holidays. Councilwoman Katz • Thanked the Ambulance District and the Fire Department for bringing out their trucks for recent holiday events in the community. • Thanked the Police Department for their December toy drive. • Wished everyone a happy, safe holiday season. Councilman King • Pointed out the short, one-week break for students in the Mamaroneck School District. • Reminded everyone about the extended Hommocks Holiday Skate Hours. • Still have openings in the Recreation programs starting in January -- check the Town website out under Recreation. • Wished everyone a happy, safe holiday season. TOWN CLERK'S REPORT Reported that the Town is almost done with the Lot B renovation, noting that the Town completed the work on the upper-level deck and are hoping to wrap up our work on the lower-level later this week. We are also in the midst of our parking permit renewals for 2023. If you have not yet submitted your renewal to the Town Clerk's office, please do so as soon as possible in order to have your permit in hand and available for use on January 2na TOWN ATTORNEY'S REPORT Wished everyone in Town a happy holiday season and looks forward to seeing everyone in 2023. ADJOURNMENT Supervisor Elkind Eney ended the meeting on a somber note stating that last Wednesday, December 14, was the 10th Anniversary of the shooting at Sandy Hook Elementary School at which 26 innocent people were murdered, 20 of them children. Guns are now the number one killer of children in the U.S., surpassing car crashes. In 2020, guns became the leading cause of death for those ages one through eighteen. Supervisor Elkind Eney's hope for the new year is that we as a nation finally do something about this. Moved by Councilwoman Katz, seconded by Councilman King, The Town Board entered into an Executive Session to discuss the employment history of a particular individual. Carried Town Board December 19, 2022 Moved by Councilwoman Fiddelman, seconded by Councilwoman Katz The Town Board ended the Executive Session and closed the Town Board Meeting at 10:30pm. Carried REGULARLY SCHEDULED MEETING - January 11, 2023 Submitted by Allison May, Town Clerk Town Board December 19, 2022 Attachment A Town of Mamaroneck TEL:914/381-7835 Engineering Department, Town Center FAX:9141381-8473 740 West Boston Post Road,Mamaroneck, NY 10543-3353 Robert P. Wasp, P.E., C.D.T. rwasp@townofmamaroneckNY.org Town Engineer Rectangular Rapid Flashing Beacon(RRFB)Type y �rr n. I.ED Perimeter Sign Type Town Board December 19, 2022 Attachment B TOWN OF MAMARONECK • TOWN CENTER 740 West Boston Post Road,Mamaroneck,NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR Tel:914-381-7810 December 19,2022 Honorable Supervisor Jaine Elkind-Eney Honorable Members of the Town Board Honorable Allison May-Town Clerk Re: Town of Mamaroneck 2023 Adopted Budget We are pleased to present the 2023 Adopted Operating and Capital Budget for the Town of Mamaroneck.The Adopted Budget is prepared by the staff and proposes the necessary resources to continue to provide municipal services. The Town Board has had the opportunity to review the document,meet with staff to review budget submissions and conducted work sessions to discuss the Proposed Budget. On December 7, 2022, the Town Board held a public hearing on the 2023 Preliminary Budget to receive comments from the residents of the Town. All comments and questions received have been considered and responded to as part of the budget process.We thank the residents for their participation. 2023 Preliminary Budget Overview After beginning our ascent out of the pandemic,we have now all been thrown into the newest period of uncertainty with quickly rising material, insurance and utility costs,supply chain delays,and other global issues with the potential to significantly impact operations at the local level. This budget is an attempt to balance this uncertainty and the need to be able to continue services at current levels, while respecting the taxpayer interests. The current global uncertainties also force us to craft a budget that allows the Town to remain nimble enough to weather the unknowns in successful fashion. The days of"the same old thing"in annual budgets no longer exists. As has historically been the case, the financial strength of the Town government and its ability to successfully take on the challenges of the coming year is the hallmark of this organization. Our practice of taking on a conservative approach to projecting revenues and expenses continues with this budget. Our reliance on financial projections for both expenditures and revenues helps to avoid large fluctuations in Town budgets and plan future years' budgets. The Town's fund balance management policy protects fund balances and avoids mismanagement of funds that can cause structural deficits in future budgets. The Preliminary Budget reflects the continuation of our fine services, with a particular emphasis on technology upgrades and capital improvements. Unfortunately, it also reflects the large increases we are experiencing in insurance,utility and supply costs. While our staff is doing everything possible to mitigate these increases,there is a great deal of market fluctuation for which we have no control and for which it appears there is no end in sight. i Page 26 of 48 Town Board December 19, 2022 Attachment B (Cont'd) For the 2023 Adopted Budget,the tax rate proposed is a decrease of 2.11%. This overall decrease is a result of a tax levy increase and the increase in total assessed value of over$668 million or 6.35%. Cyclical reassessments of Town properties ensure that taxes are fairly distributed based on current market values.The tax levy is spread over a larger base which reduces the tax rate.On a homeowner level,the average home price within the Town has increased by$100,000, The 2023 Adopted Budget totals$59,280,376,an increase of$6,098,921,which is largely a result of the use of an additional $3.4 million in fund balance appropriation to support a robust capital improvement program. This action is consistent with our budget discussions last year about moving towards the practice of utilizing less fund balance for recurring operational expenses and more fund balance for one-time and capital expenses. This will be discussed more fully later in this memo. Despite the issues facing the Town, we have once again been successful in having our Aaa credit rating reaffirmed by Moody's in 2022.The rating allowed the Town to issue debt of$5.3 million for capital projects at the rate of 3.7%. While high compared to rates in the recent past,this rate is still lower than it would have been had the Town not maintained its Aaa rating. Maintaining the Town's credit rating remains a strategic goal that the Town is committed to as we move forward with critical capital projects at a lower cost. Total revenue to meet 2023 expenditures is comprised of$30.2 million in tax revenue,$23.6 million in non-property tax revenue and$5.5 million in fund balance support. The tax levy increase is now $1,115,079. There are many factors that contributed to the budget increase. Expenses increased by $6.1 million,or 11.47%. In 2022,many of the capital projects and technology investments that were previously deferred due to the uncertainties caused by the pandemic were slowly restored to provide efficient services for the public. Utility cost increases, bargaining unit increases, health insurance rate increases and capital project investments have also contributed to the total expenditure increase. While we continue to budget conservatively,there are a number of items that we remain concerned about going into 2023 for which we have not included a revised appropriation. We have recently seen a significant decrease in mortgage tax revenue but have chosen to maintain potentially $200,000 more in the budget than we may receive given the recent reduction. Estimated salary adjustments that may be considered after our compensation study is completed have not been included. Any potential cost overages from our capital improvement program have not been accounted for in this budget. Funding to cover any additional expenditures required would be made up through the additional use of fund balance,which as you know, is not a practice we believe can be sustained. We have focused on the following benefits in preparing this budget: ➢ Continued restoration of the Town's recreation programs to pre-pandemic levels ➢ Continued investment in technology that will streamline on-line services for residents and ensure greater operational efficiencies. ➢ Robust investment in vehicles, including public safety vehicles,technology in those vehicles, water infrastructure, roadway improvements, recreation facility improvements and other infrastructure projects to meet the needs of the community. ii Page 27 of 48 Town Board December 19, 2022 Attachment B (Cont'd) ➢ Provision for the anticipated but still largely unknown extent of inflation impacts as products and equipment remain difficult to purchase. ➢ Realistic estimation of revenues and expenses. Revenues The Town depends upon a variety of revenue sources in order to finance government operations. The property tax remains the largest source of revenue(51%)to the Town. For 2023,the estimated tax levy is $30.2 million, an increase of 3.84% over 2022. The tax levy is not only a function of increases in expenses but also the performance of non-property tax revenues. Several categories of non-property revenue directly reflect the performance of regional and national economic trends. The volatility in these revenues is therefore cause for estimating revenue projections conservatively and maintaining a strong fund balance. The revenue increases that were made in a number of areas in the 2022 Adopted Budget which included increases in mortgage tax and sales tax have been budgeted at realistic levels for 2023.The most significant revenue increases are in garage reimbursements, ice rink and pool revenue, ambulance charges, fee rate increases, interest earnings. The total combined increase of non-tax revenue is$1.6 million which has assisted in keeping the tax rate increase as low as possible. To maintain stability in year-to-year changes in property taxes and tax levies,the Town had previously initiated the use of fees as an alternative to property taxes. Where fees are applied, the cost of services is borne either in whole or in part by those using the service,which places the cost of that service on the user and not the taxpayer. The Town has used this technique successfully for recreation, ambulance, water and sewer services. Increases have been anticipated, however, the use of fees is not a universal remedy since other municipal services do not lend themselves to a fee- based system. Expenditures The Town's total expenditures for 2023 are projected to be$59.3 million,an increase of$6.1 million or 11.47%from 2022.As stated above, in part,the increase in expenditures is a result of increases in utility costs ($165k), bargaining unit ($600k), benefits ($1,106k), and debt service ($256k). By far, though,the greatest increase in expenditures is related to the support of capital improvements which has been increased by$2.6 million and is supported by a fund balance appropriation. Property Tax Cap Each year local governments in New York State must consider whether to adopt budgets that comply with the Property Tax Cap legislation imposed by the Governor and New York State Legislature in 2011. Most local officials agree that the tax cap legislation does not reflect the realities of delivering municipal services, does not adequately account for long-term capital infrastructure needs and, in fact, often hampers the appropriate maintenance of such community assets. Compliance with the tax cap is particularly difficult for local governments, since the State government has failed to increase aid to local governments,as it has to school districts in New York,for more than ten years. Since 2011,the Town has complied with the tax cap guideline in six of the last eleven budgets. The tax levy in the 2023 Preliminary Budget is above the State tax levy cap. Based upon the mandated liilliw formula,the 2023 Town tax levy cap limit is 2.06%,which would provide for a maximum increase on iii Page 28 of 48 Town Board December 19, 2022 Attachment B (Cont'd) the 2022 tax levy of $599,092. The proposed tax levy is $30,180,305. This is an increase of $1,115,079 or 3.84%. Our goal each year is to present a budget that finances municipal services at the greatest value possible to the community. we recognize that this increase exceeds the tax cap but it is important to understand that this reflects the investments in services and capital projects discussed in this memo, as a well as a continuing change in strategy regarding the appropriation of fund balance. 2023 Property Taxes The apportionment of the tax levy is a function of total property assessments for each of the Town's seven budget funds that are levied. Property taxes for 2023 are based upon property assessments that were finalized in September of 2022 by the Town Assessor in accordance with Real Property New York State law. In compliance with State guidelines and adhering to the Town's plan for cyclical reassessment, a Town-wide revaluation was completed in 2021 and an annual reassessment was done in 2022.Completing a revaluation in accordance with State guidelines will ensure that home values will be valued at 100%of their market value. Each budget fund, by law, must have its own property assessments and tax rates. The exception to the revaluation requirement is for those funds financed completely by fees and charges. There was an increase in the average residential assessed valuation to reflect changes in the local real estate market from 2021 to 2022.Total assessments applied to the Town-wide fund increased by about $688 million, or 6.4%. Assessment increases for other budget funds ranged from approximately$289-$695 million. Understanding the Town of Mamaroneck budget is not always easy because of the different budget funds. Many do not realize that the Town provides services to the unincorporated Town as well as the Villages of Larchmont and Mamaroneck. Property owners in the Villages receive from the Town tax collection services for school and county taxes, recreational services, property assessment services and ambulance service. Property owners in the unincorporated area receive additional services including police,fire,sanitation collection and road maintenance. Due to the tax rate proposed for 2023 representing a decrease of 2.11%from 2022,a property owner in the unincorporated area with an average assessment of $1,408,000 will incur a property tax obligation of$7,880 for all services. Despite the tax rate decrease, because of the average increase in assessments, the average tax bill will increase by $402 or 5.38%. For property owners in the Villages with an average assessment of$1.408 million,their property tax obligation to the town will be$843,or an increase of$12 for the year.All individual property tax bills will vary depending upon their particular assessment when compared with this average. Capital Projects The 2023 Preliminary Budget includes funding for capital projects either in progress or representing new initiatives. For funding purposes, capital projects are prioritized based upon need. The capital plan is a tool to assess the long-term capital project needs of the Town with projected funding sources. While a comprehensive capital plan is meant to forecast future needs, it requires annual updates to reflect the status of projects,new capital priorities, revised estimates and coordination of funding sources. iIiiw iv Page 29 of 48 Town Board December 19, 2022 Attachment B (Cont'd) The capital plan proposed for 2023 totals $10.228 million. The capital plan is now fully in progress after the multi-year delay caused by the pandemic. Through the continued strategic use of fund balance,a total of$3.4 million was applied to the 2023 capital plan allowing the Town to fund those projects on a pay-as-you-go basis. In addition, the capital plan includes the utilization of nearly $751,000 of grant funding and $5.7 million of serial bond financing. A section of the budget document is dedicated to a detailed presentation of the 2023 capital plan and also includes a projected capital plan for an additional four years. The challenge of maintaining our infrastructure will require a continuous effort by the Town. Investments in capital infrastructure are critical if we are to continue to provide municipal services to the community to ensure clean water, safe roads, safe equipment and a healthy environment. Sometimes it is easy to forget the underground utility systems that provide clean water each day and carry away sanitary sewage from our kitchens and bathrooms. Each year as our infrastructure gets older,the need for maintenance and replacement grows. The Town has come to realize that deferring capital infrastructure improvements only leads to far greater expense in the future,and we are finally catching up on deferred projects and providing for appropriate progress on capital needs in this budget. Some of the major projects included in the 2023 Capital Plan include the following: ➢ Town-wide street resurfacing program ➢ Technology investments ➢ Improvements to the Town's water transmission system ➢ Equipment replacements necessary to maintain Town services ➢ Improvements to recreational facilities to enhance leisure services to the community Fund Balance The 2023 Preliminary Budget provides for an application of reserves of $5.5 million which is an increase of nearly$3.4 million over last year. Consistent with our discussions last year about a revised approach to fund balance management,we have increased the allocation for one-time expenses and capital projects by$2.9 million. Despite our desire not to increase use of fund balance for recurring operational expenses, we have increased that use as well in order to reduce the tax impact. An additional amount of$499,360 in funding for recurring expenses has been incorporated into the 2023 Preliminary Budget. As a result, 62% of the fund balance appropriation is for one-time and capital use and 38%is appropriated for operational expenses.At this time,the fund balance is healthy and stable enough to support these appropriations, however,this is not a sound practice going forward because of the structural deficit it creates in future budgets. When this level of appropriation is no longer available, the operating budget cannot be sustained without a resulting increase in tax revenue to make up the deficit, The optimal use of fund balance,as we have stated previously, is for one-time expenses and is best not relied upon to fund operating budgets on an annual basis.The Town has been effective in utilizing fund balances to fund both operating costs and capital projects in the past,however,we continue to try to plan for future years to shift the reliance on fund balance to support operations to support one-time and capital expenses instead. Due to the particular circumstances this year, we were r unable to reduce reliance on fund balance appropriations to support recurring operational expenses v Page 30 of 48 Town Board December 19, 2022 Attachment B (Cont'd) and, in fact, increased such support. The Town is committed to protecting the community to the greatest extent possible and is, therefore, well aware of the financial challenges of utilizing fund balance for continued operational support.We will continue to be prudent and mindful of our use of fund balance. However, we were also able to significantly increase the fund balance appropriation for capital expenses, which ultimately mitigates future debt service costs for necessary capital improvements. By doing so,the Town will have a balanced budget and at the same time utilize fund balance to reduce future debt costs. This will help prevent reliance on significant fund balance support that can fluctuate depending on future demands on Town resources. As you know, the full transition to using fund balance appropriations for one-time and capital expenses will likely take a number of years to complete and may require tax increases for the next several years as we reduce the reliance on fund balance to cover annual operating expenses. We firmly believe it is the most prudent course of action. In addition to providing a structurally sound budget, this approach will allow for even greater flexibility during difficult years and allow us to manage through severe weather and unanticipated events that require optimal resources for our community. Though not a complete change, more emphasis has been placed on appropriations for capital needs.The intent of this action is to keep pace with infrastructure and equipment needs and to further balance the burden of the capital projects and equipment expenditures for current and future taxpayers.This budget also avoids one of the strategies that most municipalities use which is to artificially minimize tax increases by deferring capital purchases and improvements. Long Term Planning The community should, by now, be well aware of the efforts the Town has undertaken to complete an updated Comprehensive Plan.This plan includes a significant amount of public input into future planning, capital improvement needs and operational improvements. The plan is a framework establishing policies for the area's long-range planning and development.This Comprehensive Plan will create a blueprint for a more environmental,equitable,and economically sound unincorporated area of the Town of Mamaroneck.Once the Town Board formally adopts the plan,the Town will work toward aligning operations with the stated goals and objectives. Formalizing a plan will prioritize issues,assets and challenges for budget planning.The Plan is scheduled to be completed in 2023 and will frame the needs for the 2024 Budget and beyond. Conclusion Considering the local and global uncertainties under which this budget is prepared, we believe the 2023 Preliminary Budget is a responsible budget that balances the needs of the community and our fiscal obligations. The magnitude of the Town's financial strength is quite evident in this budget. Our history of conservative financial management has paid off and allowed the Town government to endure a series of events with significant impacts on our operations while maintaining critical services at an excellent value.Of equal, if not greater importance, is that this budget provides the means for the Town to plan and protect our community in the future.Ours is an older community and with that comes the task and the challenge of maintaining older infrastructure to continue municipal services now and in the future. Much of the 2023 capital improvement program is dedicated to the upkeep of our facilities, technology and infrastructure investments in order to best provide for the community's future. vi Page 31 of 48 Town Board December 19, 2022 Attachment B (Cont'd) we hope that the community will take the time to read the budget document.The budget document provides a wealth of information and illustrations that will help you understand in detail the workings of the Town government.We are pleased to announce that the 2022 Town Budget was awarded the distinguished Budget Presentation Award from the National Government Finance Officers Association. In closing, our sincere thanks once again to the staff of the Town for their work on the 2023 Preliminary Budget. Their resourcefulness and professionalism were invaluable in preparing a budget that maintains the quality of life in the community, plans for the future and endeavors to improve services for our residents.They continue to rise to the occasion during unforeseen and critical events. Thanks also to the Supervisor and Town Board for their guidance in identifying the priorities to be met in the budget. Meredith S. Robson Tracy Yogman CPA Town Administrator/Budget Officer Comptroller/Director of Finance VOW vii Page 32 of 48 Town Board December 19, 2022 Attachment C 3 � � TOM OF MA WNECK 2023 UPDATED PRELIMINARY BUDGET r if.I y p VPWS TO PRELIMINARY 1910ET ✓ Health Insurance Rate Increase. ✓ Preliminary budget included a io% increase ($542k) but actual increase is 15.3% or an additional $256k. ➢ Increase Property Taxes 246,490 ➢ increase Federal Aid- Unrestricted $5,000 ➢ increase Ambulance Fees 3,200 TOTAL REVENUE $254,690 ➢ Increased Health Insurance $256,440 ➢ Computer Maintenance (550) ➢ Tax cents (500) Contingency 700 TOTAL BIPENSES $254,690 Town Board December 19, 2022 Attachment C (Cont'd) i • �. 2023 BIDGET VON lin TAX LEVY $30,144,351 $29,933,815 $30,180,305 TAX LEVY CAP $29,664,318 $29,664,318 $29,664,318 TAX LEVY INCREASE % 3.71% 2.99% 3.84% TAX RATE 5.6084760 5.552650 5,596923 TAX RATE Decrease % (1.91%) (2.88%) (2.11%) Tax for Average Home $7,697 $7,818 $7,880 Tax Increase for Average Home $419 $340 $402 Tax Increase 5.59% 4.54% 5.38% VILLAGE TAKES TAX RATE .583905 .592671 .598734 TAX RATE % Increase (1.91%) (2.88%) (5.77%) Tax for Average Home $822 $834 $843 Tax Increase for Average Home ($9) $3 $12 Tax Increase 0.0%) .3% 1.4% Town Board December 19, 2022 Attachment C (Cont'd) 2023 PRELIMINARY BUDGET UPDATES DECEMBER 19, 2022 ✓ Health Insurance Rate Increase. ✓ Preliminary budget included a 10% increase ($542k) -Actual increase is 15.3% or an additional $256k. Budget Increase/ Item: Account (Decrease) Amount Real Property Taxes A9999-1001 Increase $ 65,700 Real Property Taxes B9999-1001 Increase 117,700 Federal Aid-Admin Fees-Unrestrcted CD9999-4916 Increase 5,000 Real Property Taxes DB9999-1001 Increase 37,640 Real Property Taxes SF9999-1001 Increase 25,450 Ambulance Fees S M4189-1640 Increase 3,200 Total Revenue Adjustments $ 254,690 Health Insurance expense A9000-9060 Increase $ 65,700 Health Insurance expense B9000-9060 Increase 117,700 Health Insurance expense CD9000-9060 Increase 5,000 Health Insurance expense DB9000-9060 Increase 37,640 Health Insurance expense SF9000-9060 Increase 26,000 Computer Maintenance SF3410-4018 Decrease (550) Health Insurance expense SL9000-9060 Increase 500 Tax certs SJ5182-4052 Decrease (500) Health Insurance expense SM9000-9060 Increase 3,200 Health Insurance expense SS9000-9060 Increase 700 Contingency SS8120-4050 Decrease (700) Total Expense Adjustments $ 254,690 Average Assessed Value= TENTATIVE PRELIMINARY UPDATED $1,408,000 BUDGET BUDGET PRELIMINARY BUDGET Tax Levy $30,144,351 $29,933,815 $30,180,305 Tax Levy Cap $29,664,318 $29,664,318 $29,664,318 Tax Levy Increase 3.71% 2.99% 3.84% Tax Rate 5.6084760 5.552650 5.596923 Tax Rate Decrease (1.91%) (2.88%) (2.11%) Tax for Average Home $7,897 $7,818 $7,880 Tax Increase for Average $419 $340 $402 Home 5.59% 4.54% 5.38% Tax Increase Page 36 of 29 Town Board December 19, 2022 Attachment D Michael Gottfried 16 Ocean Avenue Larchmont NY 10538 December 19,2022 Honorable Supervisor Jaine Elkind-Eney Honorable Members of the Town Board I reviewed the budget letter dated December 19,2022 (the"December 19 Letter") and would like to supplement my prior comments with the following. The December 19 Letter states that "the Town Board held a public hearing on the 2023 Preliminary Budget to receive comments from the residents of the Town.All comments and questions received have been considered and responded to as part of the budget process.We thank the residents for their participation. I still have the following,unaddressed questions concerning: 1) The Town Council's decision in this year's and next year's budgets to distribute the capital cost of repairs to the Police Locker Room to the Town- wide fund,which includes levies on village taxpayers. 2) The Town Council's decision to appropriate$1 million of Town-wide fund balance for a $3 million"Hommocks Pool Renovation"that has no plans,bids or other details,including proof of ownership,in the public record. The December 19 Letter closes with the statement: "We hope that the community will take the time to read the budget document." I have done so,and I have found errors and issues,which I have tried to bring to your attention in a respectful manner,to no avail. Thus,I conclude with the most important,unaddressed question I raised throughout the budget process: 3) Will the Town Council appoint a committee of taxpayers(similar to the ones who support the budgeting process of the School District and neighboring municipalities)to permit taxpayer voices to be heard at an earlier time in the Town budgeting process,when real and substantive changes can be made? I hope so. Respectfully submitted, / Michael Gottfried J Town Board December 19, 2022 Attachment E • From: brian.lobel@yahoo.com, To: michaelgesq@aol.com, subject: Some quick additional thoughts for tonight's budget hearings: Date: Mon, Dec 19,2022 1:45 pm Attachments: 22-12-14 Simple budget and tax questions.pdf(186K) 1. Their budget goal should be at least stay within tax cap if not zero tax increase. They need to focus on operational efficiencies including technology such as software (e.g. self-service) or hardware (e.g. robotic arm garbage truck) not just on increasing costs. 2. The GFOA document that guides them is directed to operational budgets that are underfunded for current expenses. They use it to justify their overfunded operational budgets and and so called one-time capital spending. Their projects are not vetted needs and include fudge factors place-holders such as undefined Hommocks pool project. This is not structurally sound budgeting. 3. Attached copy of my response to Jaine can be handed to the board for the record. This email message and any attachments may contain privileged and confidential information. Personal private data of individuals identified in this message may only be released as required by law. If you are not an intended recipient, you are prohibited from printing, forwarding, saving or copying this email. If you received this e-mail in error, please notify the sender and delete it and any attachments from your computer. Please consider the environment before printing this email. Thoughts do not need paper to take shape. Town Board December 19, 2022 Attachment E (Cont'd) 12/19i22,12:26 PM Yahoo Mail-Re:Simple budget and tax questions Re: Simple budget and tax questions From: Brian Lobel(brian.lobel@yahoo.com) To: Supervisor@TownofMamaroneckNY.org Cc: sfiddelman@townofmamaroneckny.org;akatz@townofmamaroneckny.org;jking@townofmamaroneckny.org; rnichinsky@townofmamaroneckny.org;mrobson@townofmamaroneckny.org; tyogman@townofmamaroneckny.org Date: Wednesday,December 14,2022 at 09:43 AM EST Hi Jaine, Thank you for the response and explanations. Happy Hanukkah and best wishes for the holiday season. My thought is that the town budgeting process should set as a primary goal to keep within the tax cap. The town should operate within its means and those of its residents/taxpayers. Yes, there is a need for 1) contingency reserves including for true one-time expenses that could not be anticipated (e.g. Hurricane Ida) and 2) providing for cash flow. Maintaining a fund balance within a range should address those goals. To the extent that fund balance dips below the bottom of the range it would need to be replenished. On the other hand, when fund balance exceeds the upper end of the range funds should be returned to the taxpayers, reducing the town's need to tax. Utilizing fund balance in excess of the upper end of the range in this manner should not be inconsistent with a goal of a structurally balanced budget. Funding so called one-time expenses such as the 2023 Hommocks Pool project, which is undefined and has on-going revenue and expense projections lacking any transparency as to whether they are balanced, does not appears to reflect appropriate or structurally balanced budgeting practices. Unfortunately, public hearings at the end of a decision making process by the board is inconsistent with real public participation, but hopefully the board at this late date will reread the GFOA recommendations and reconsider some of the budget decisions it is making. Best regards, Brian This email message and any attachments may contain privileged and confidential information.Personal private data of individuals identified in this message may only be released as required by law if you are not an intended recipient,you are prohibited from printing,forwarding,saving or copying this email. if you received this e-mail in error,please notify the sender and delete it and any attachments from your computer. 114 aboutblank Town Board December 19, 2022 Attachment E (Cont'd) ` 12I19/22,1226 PM Yahoo Mail-Re:Simple budget and tax questions Please consider the environment before printing this email. Thoughts do not need paper to take shape. On Tuesday,December 13,2022 at 03:46:07 PM EST, Eney,Jaine Elkind<supervisor@townofmamaroneckny.org> wrote: Dear Brian: Please see my responses below in Red Can you identify what capital projects for 2023 are so important for 2023..and more so than in 2022..that they are sufficient reason for the town budget to require a tax increase,and one above the tax cap? The 2023 Capital Budget has been reviewed and prioritized by the Departmental Staff,The Town Administrator and the Town Board.The projects that have been included in the budget are required for public safety, improved public services and improved operational efficiencies. Deferring capital projects that are funded with fund balance does not reduce taxes unless that funding is reallocated to the operating budgets. Utilizing additional fund balance for recurring expenses is contrary to the Town's financial goals. Fund Balance should be used for non-recurring or one-time expenses so that the Town does not rely on a savings 999 account to fund operations.Despite this,in order to minimize the tax increase,we significantly increased the use of fund balance for recurring expenses by$500k for a total of$2.1 million.This saved taxpayers$480/year. t In addition,as outlined in the powerpoint presentation,the Town needs cash reserves of about$4 million to pay for expenses incurred before the annual taxes are collected in April each year. In addition,the Town must make the County and the School Districts whole on their tax levy even if all of the taxes are not collected. Therefore,we must have a healthy fund balance in order to protect the Town's interest. Are there other costs that could not skillfully and reasonably be managed so that the town kept its tax increase within the limits of the tax cap? We have reviewed expenses and revenues and have reduced expenses and increased revenue to prudent levels. What would suggest that minimizing taxes and minimizing tax increases is a goal of the board and this budget? The Board scrutinizes the budget carefully and makes decisions as to what is absolutely necessary in order to provide services at the level our residents have come to expect.At the same time,the Town's goal in accordance with GFOA recommendations is to get to a structurally balanced budget whereby recurring revenues fund recurring expenditures. (Please refer to https://www.gfoa.org/materials/achieving-a-structurally-balanced-budget for further information on municipal best practices.)Please see response above. 1 hope this helps.Please don't hesitate to contact me if you require additional information. 2/4 about:blank Town Board December 19, 2022 Attachment E (Cont'd) 12/19/22,12:26 PM Yahoo Mail-Re.Simple budget and lax questions If we don't communicate before then,my very best wishes for a happy.healthy New Year Jaine Jaine Elkind Eney Supervisor Town of Mamaroneck 740 West Boston Post Road Mamaroneck, NY 10543 (914)381-7805 Voice { §_V rvisor_townofmamarongcknyprrg Click here to sign up for Town Alerts Notifications;! l From: Brian Lobel<brian.lobei@yahoo.com> Sent:Sunday, December 11,2022 5:33 PM To: Eney,Jaine Elkind<Supervisor@TownofMamaroneckNY.org>;Fiddelman,Sabrina <SFid del man @townofmamaroneckny.org>; Katz,Abby<AKatz@townofmamaroneckny.org>;King,Jeffery <JKing@townofmamaroneckny.org>; Nichinsky,Robin<RNichinsky@TownofMamaroneckNYorg> Cc:Meredith Robson<MRobson@TownofMamaroneckNY.org>;Yogman,Tracy <TYog ma n@townof mama roneckny.org> Subject:Simple budget and tax questions Can you identify what capital projects for 2023 are so important for 2023 .. and more so than in 2022 .. that they are sufficient reason for the town budget to require a tax increase, and one ( above the tax cap? Are there other costs that could not skillfully and reasonably be managed so that the town kept its tax increase within the limits of the tax cap? 3/4 aboul:blank Town Board December 19, 2022 Attachment E (Cont'd) 12(19I22 12,26 PM Yahoo Mail-Re.Simple budget and tax questions What would suggest that minimizing taxes and minimizing tax increases is a goal of the board and this budget? Thank you, Brian This email message and any attachments may contain privileged and confidential information. Personal private data of individuals identified in this message may only be released as required by law. If you are not an intended recipient,you are prohibited from printing, forwarding, saving or copying this email. If you received this e-mail in error,please notify the sender and delete it and any attachments from your computer. Please consider the environment before printing this email.Thoughts do not need paper to take shape. 414 aboutVank Town Board December 19, 2022 Attachment F Town of Mamaroneck From: Tracy Yogman -Town Comptroller Re: Fire Claims Date: December 19, 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 Five 5 Scott 30 minute carbon cylinders 5,475.00 Chatsworth Cleaners Uniform cleaning-November 2022 111.45 Con Edison Fire HQ gas service 10/28-11/30/22 1,170.07 Fire-End&Croker Corp. Suspenders, 6 loves and 6 black carbon hoods 1,060.80 Fire-End&Croker Corp. Flashlights, 3 Jackets 389.60 Foley Hardware Nuts bolts screws blades 65.44 Goosetown Communications Mobile radio programming 31.00 Home Depot Storage boxes screwdrivers bolts cable ties and corner braces 277.23 Inter-State Diagnostic Physical exams-two firefighters 660.00 Landfall Water rescue equipment 1,707.52 Starr Uniforms Uniform-Jacket ant shirt 2 white caps 598.25 The Flower Bar Wreath for two funerals 828.96 Verizon TMFD 300M Fios Redundant Circuit 11/25/22 289.99 Villa Maria Pizza Refreshments-Training Drills 12/7/22 189.90 Villa Maria Pizza Refreshments-Training Drills 12/8/22 475.00 WJWW Water-205 Weaver St 10/26-11/25/22 107.26 WJWW Water-6" Metered Fire service 10/26-11/25/22 37.00 Total $ 13,474.47 Page 40 of 48