HomeMy WebLinkAbout2023_04_19 Town Board Meeting Packet
Town of Mamaroneck
Town Board Agenda
Wednesday, April 19, 2023
Page
5:00 PM THE TOWN BOARD WORK SESSION
The Work Session will convene in Conference Room A located on the Second
Floor at the Town Center.
CALL TO ORDER
WORK SESSION ITEMS
1. Discussion - Draft Agreement with Kevin Dwarka LLC (“KDLLC”)
Draft Agreement with Kevin Dwarka LLC (“KDLLC”) - Pdf
4 - 8
2. Discussion - Local Law Creating an Exemption from the Filmmaking Law
Local Law Creating an Exemption from the Filmmaking Law - Pdf
9 - 11
3. Discussion - Local Law Prohibiting Smoking in Town Parks
Local Law Prohibiting Smoking in Town Parks - Pdf
12 - 16
4. Discussion - 2023 Larchmont Mamaroneck Joint Garbage Disposal
Commission Intermunicipal Agreement
Larchmont Mamaroneck Joint Garbage Disposal Commission Intermunicipal
Agreement - Pdf
17 - 20
5. Discussion - Title lll-C-1 & 2: Nutrition Programs Contract 2022-2024
Title lll-C-1 & 2: Nutrition Programs Contract 2022-2024 - Pdf
21 - 166
6. Discussion - Award of Bid – TA-23-04 - Street Sweeping Services Years 2023
& 2024
Recommendation of Award Authorization – TA-23-04 Street Sweeping
Services Years 2023 & 2024 - Pdf
167 - 169
7. Presentation - 2022 Financial Audit by EFPR Group
2022 Financial Audit by EFPR Group - Pdf
170 - 263
8. Request for Executive Session
9. Updates
10. Additions to Regular Meeting Agenda
8:00 PM 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
CALL TO ORDER
Page 1 of 642
SUPERVISOR'S REPORT
PUBLIC HEARING(S)
1. Allowing Non-residents to Park Overnight in Parking Lot C
Notice of Public Hearing
Overnight Parking Local Law Lot C
264 - 265
2. Stop Sign at the Exit onto Rockridge Road from the Commercial Use Operated
at the Property Designated on the Town’s Assessment Roll as Section 4,
Block 412, Lot 288
Notice of Public Hearing
Stop Sign at Rockridge Road Dunkin Donuts
266 - 268
RESIDENT COMMENTS
STAFF COMMENTS/ PRESENTATIONS
1. Presentation - 2022 Financial Audit by EFPR Group
2022 Financial Audit by EFPR Group - Pdf
269 - 362
BOARD OF FIRE COMMISSIONERS
1. Call to Order
2. Fire Claims
19 Apr 2023 - Fire Claims - Pdf
363 - 365
3. Other Fire Department Business
AFFAIRS OF THE TOWN OF MAMARONECK
1. Authorization - Draft Agreement with Kevin Dwarka LLC (“KDLLC”)
Draft Agreement with Kevin Dwarka LLC (“KDLLC”) - Pdf
366 - 370
2. Set a Public Hearing - Local Law Creating an Exemption from the Filmmaking
Law
Local Law Creating an Exemption from the Filmmaking Law - Pdf
371 - 373
3. Set a Public Hearing - Local Law Prohibiting Smoking in Town Parks
Local Law Prohibiting Smoking in Town Parks - Pdf
374 - 378
4. Authorization - 2023 Larchmont Mamaroneck Joint Garbage Disposal
Commission Intermunicipal Agreement
Larchmont Mamaroneck Joint Garbage Disposal Commission Intermunicipal
Agreement - Pdf
379 - 382
5. Authorization - Title lll-C-1 & 2: Nutrition Programs Contract 2022-2024
Title lll-C-1 & 2: Nutrition Programs Contract 2022-2024 - Pdf
383 - 528
6. Award of Bid – TA-23-04 - Street Sweeping Services Years 2023 & 2024
Recommendation of Award Authorization – TA-23-04 Street Sweeping
Services Years 2023 & 2024 - Pdf
529 - 531
7. Authorization - 2022 Financial Audit by EFPR Group
2022 Financial Audit by EFPR Group - Pdf
532 - 625
REPORTS OF MINUTES
1. Report of Minutes for April 4, 2023
Report of Minutes for April 4, 2023 - Pdf
626 - 642
Page 2 of 642
REPORTS OF THE COUNCIL
TOWN CLERK'S REPORT
TOWN ATTORNEY'S REPORT
ADJOURNMENT
REGULARLY SCHEDULED MEETING - May 3, 2023
Any physically handicapped person needing special assistance in order to
attend the meeting should contact the Town Administrator's office at 381-7810.
Page 3 of 642
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: Draft Agreement with Kevin Dwarka LLC (“KDLLC”)
Date: April 3, 2023
Attached is a draft contractual agreement between Kevin Dwarka LLC (“KDLLC”) and the Town for
consulting services. In conformity with the New York State Environmental Quality Review Act
(“SEQRA”), KDLLC will undertake an environmental impact assessment of the Draft Mamaroneck
Comprehensive Plan. KDLLC will preform this scope of work for a flat fee of $9,500.
Action Requested:
Resolved that the Town Board hereby approves the agreement with Kevin Dwarka LLC
("KDLLC") for consulting services related to SEQRA review of the comprehensive plan at
a cost of $9,500 and hereby authorizes the Town Administrator to execute the agreement
and any related documents necessary to carry out its implementation.
Attachment/s:
KDLLC TM (2022 Mar 13) - TMSEQRA - Draft Contract2 (002)
Page 4 of 642
1
DRAFT CONTRACTUAL AGREEMENT
BETWEEN KEVIN DWARKA LLC & TOWN FOR MAMARONECK FOR
ENVIRONMENTAL IMPACT ASSESSMENT OF THE TOWN’S DRAFT COMPREHENSIVE PLAN
IDENTIFICATION OF CONTRACTING PARTIES
This agreement is between Kevin Dwarka LLC (“KDLLC”), 145 West 79th Street, #17D, New York, NY 10024,
and the Town of Mamaroneck (“TM”), 740 West Boston Post Road, Mamaroneck, NY 10543.
GENERAL NATURE OF CONTRACTED SERVICES
In conformity with the New York State Environmental Quality Review Act (“SEQRA”), KDLLC will undertake
an environmental impact assessment of the Draft Mamaroneck Comprehensive Plan.
SCOPE OF SERVICES
KDLLC’s engagement under this contract requires completion of the following four tasks and their associated
deliverables.
(1) Prepare a detailed work plan including specific milestones for completing the environmental
impact assessment upon receipt of the Draft Mamaroneck Comprehensive Plan.
(2) Complete Parts 1, 2, and 3 of the Environmental Assessment Form (“EAF”)
(3) Prepare a Technical Memorandum outlining the rationale behind the answers submitted in the
EAF form
(4) Draft a Note summarizing the of EAF Outcome
The above tasks will be completed within an eight-week period commencing with KDLLC’s receipt of the Draft
Comprehensive Plan.
Kevin Dwarka, owner of KDLLC, will complete the above described Scope of Work in his capacity as a land
use and economic consultant rather than as an attorney. KDLLC does not offer to provide legal representation
to TM as part of this engagement.
TM is advised to retain independent legal counsel on all matters related to SEQRA compliance and
comprehensive plan adoption.
Page 5 of 642
DRAFT CONTRACT AGREEMENT BETWEEN KDLLC AND TM
2
KDLLC REPRESENTATIONS
KDLLC represents that it is fully experienced, properly qualified, financially capitalized, and fully insured with
both professional liability and general liability policies to undertake the agreed upon Services associated with
completion of the scope of work. For a summary of KDLLC’s qualifications, see Exhibit A.
KDLLC represents that in performing the Services under this Agreement, KDLLC shall operate as, and have
the status of, an independent contractor and shall not act as agent or employee or be an agent or employee
of TM.
As an independent contractor, KDLLC shall be solely responsible for determining the means and methods of
performing the Services.
CONSULTING FEES AND TERMS OF PAYMENT
KDLLC will perform this scope of work for a flat fee of $9,500. A retainer is not required for this engagement.
KDLLC will submit an invoice only upon completion of the scope of work. TM agrees to remit full payment to
KDLLC within 30 days of receipt of the invoice.
TERMINATION
TM may terminate this Agreement, in whole or in part, at any time upon 10 days’ notice if TM is reasonably
dissatisfied with KDLLC’s work under this Agreement and after giving KDLLC an opportunity to address its
dissatisfaction, or if KDLLC is in default under or breach of this Agreement.
Any such termination of this Agreement shall not relieve TM of its obligation to pay charges due KDLLC for
services properly performed prior to such termination and shall not relieve KDLLC of any liability arising from
any act or omission of KDLLC.
DISPUTE RESOLUTION
Occasionally, consultants and their clients have disputes arising from their relationship. If this happens
between KDLLC and TM, both parties agree that the dispute will not be resolved by lawsuit. Instead, if we
are unable to work out the dispute among ourselves, then, upon the request of any party, it will be resolved
by arbitration conducted by the New York State Dispute Resolution Association. Judgment upon any reward
rendered by the arbitrator may be entered in any court of competent jurisdiction.
MISCELLANEOUS
This Agreement has been negotiated between parties of equal bargaining power and shall not be construed
against either party by virtue of such party's attorney having drafted it.
KDLLC shall not engage in any discriminatory hiring practice or accept any engagement which might conflict
with KDLLC’s responsibilities under this Agreement.
Page 6 of 642
DRAFT CONTRACT AGREEMENT BETWEEN KDLLC AND TM
3
ENTIRE AGREEMENT
The rights and obligations of the parties, and their respective agents, successors, and assigns, under this
Agreement shall be subject to and governed by this Agreement and this Agreement supersedes any other
understanding or writing between the parties. No change, amendment, or modification of any term or
condition of this Agreement shall be valid unless reduced to writing and signed by the party to be bound.
AGREED AND ACCEPTED
The foregoing is agreed upon by:
KDLLC
Kevin Dwarka, Owner Date
TM
Meredith Robson, Town Manager Date
Page 7 of 642
KEVIN DWARKA LLC | 145 West 79th Street, #17D, NY NY 10024 | 929.275.5048 | kdwarka@kevindwarka.com
ABOUT KEVIN DWARKA LLC
Kevin Dwarka LLC is a multi-disciplinary consulting practice specializing in the revitalization of New York
State’s downtowns, neighborhoods, waterfronts, main streets, and train stations. The practice was
founded by Dr. Kevin Dwarka in 2007. Headquartered in New York City, the firm offers a unique
combination of development advisory services including land use guidance, economic analysis, and
litigation support. The firm is certified as a Minority Owned Business Enterprise by New York State, New
York City, and the Port Authority of New York & New Jersey.
Land use services include real estate development advising, land use disposition strategies,
development site analysis and marketing, zoning analysis, neighborhood planning,
comprehensive planning, transit station area planning, local waterfront revitalization plans,
housing policies, long-term redevelopment strategies, and environmental impact statements.
Economic consulting services include market analysis, real estate demand analysis, cost benefit
analysis, real estate financial modelling (pro-formas), retail leakage studies, feasibility analysis,
economic impact analysis (via IMPLAN), fiscal impact analysis, and economic development
strategy. Kevin Dwarka LLC also helps cities and local businesses secure public and private
financing for major redevelopment projects, operations, and infrastructure improvements.
Litigation support services including regulatory review, expert testimony, real property valuation,
and technical analysis of land use, traffic, and environmental impact documents. The firm also
regularly guides localities and developers on compliance with federal fair housing laws, SEQRA,
and state redevelopment laws in order to protect them from legal disputes.
Kevin has performed revitalization planning for a broad range of Hudson Valley riverfront communities
including Albany, Kingston, Poughkeepsie, Newburgh, Marlborough, Peekskill, Tarrytown, and Yonkers.
Major waterfront studies in New York City include the South Brooklyn Marine Terminal Study and the
Governors Island Transportation Study.
Prior to forming his own firm, Kevin Dwarka held senior positions at the MTA, Nelson Nygaard Consulting
Associates, and the Israel Union for Environmental Defense. He is admitted to practice before the New
York State Bar and serves on the New York City Bar Association’s Housing and Urban Development
Committee. He also serves as a Senior Fellow at Pace Land Use Law Center and on the board of the New
York chapter of the Congress for New Urbanism. He received his BA from Columbia University, JD from
Pace Law School, MCP from UC Berkeley, and PhD from the Hebrew University of Jerusalem’s School of
Public Policy.
Page 8 of 642
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: Local Law Creating an Exemption from the Filmmaking Law
Date: April 7, 2023
Attached is a memo from Town Attorney, Bill Maker, regarding a local law creating an exemption from
the Filmmaking Law. This local law would permit recordings done by individuals within their own
homes or places of business.
Action Requested:
Resolved that the Town Board hereby sets a Public Hearing for May 3, 2023 for “Local
Law Creating an Exemption from the Filmmaking Law”.
Page 9 of 642
Town of Mamaroneck
Town Attorney, Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810
FAX: (914) 381-7809
@townofmamaroneckNY.org
Date: April 6, 2023
To: Meredith Robson, Town Administrator
From: William Maker Jr., Town Attorney
Subject: Local Law Creating an Exemption from the Filmmaking Law
General:
I revised the proposed local law in accordance with the discussion at the April 4th work session. New
language in the proposed law before this revision read"
"or recordings done by one or more individuals who perform such recordings inside buildings on
properties which they occupy as their residents or their place of business"
the revised language, indicated by the strikethrough and the italics, reads:
"or recordings done by individuals, acting alone with other members of their household or their
business only, who perform such recordings inside buildings on properties which they occupy as their
residence or their place of business.
Attachment/s:
2023-4-06-LL-indoor filming by residents
Page 10 of 642
Local Law No. - 2023
This local law shall be known as the “Exemption for Individuals Filming within Their Homes or
Places of Business” Law.
BE IT ENACTED by the Town Board of the Town of Mamaroneck
Section 1 – Purpose:
Modern technology has advanced to the point where individuals, acting alone or with other
members of their household or their business only, can make recordings for commercial purposes
while within their homes or places of business. The Town Board finds that such activity is not
disruptive for it does not interfere with the day-to-day activities of the Town's residents or
merchants. For that reason, licensing such activity serves no purpose. This local law exempts
such activities from the scope of Chapter 99 of the Code.
Section 2 – Amendment of a current section of the Mamaroneck Code:
The definition of FILMING contained in section 99-2 of the Code of the Town of Mamaroneck
hereby is repealed and the following substituted in its place:
FILMING
The recording, by any medium, of advertising, motion-pictures, television shows, productions that
can be viewed on computers, telephones or other devices and the taking of photographs to be
used in commercial enterprises. Notwithstanding the previous sentence, “filming” does not
include recordings done by or on behalf of the Town, the coverage of news, political, cultural,
local sports or school events, the recording of public service announcements or recordings done by
individuals, acting alone or with other members of their household or their business only, who
perform such recordings inside buildings on properties which they occupy as their residence or
their place of business.
Section 3 – Severability:
Should any provision of this Local Law be declared invalid or unconstitutional by any court of
competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any
other provisions of this Local Law, which may be implemented without the invalid or
unconstitutional provisions.
Section 4 – Effective Date:
This Local Law shall become effective upon filing with the Secretary of State.
April 6, 2023
Page 11 of 642
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: Local Law Prohibiting Smoking in Town Parks
Date: March 3, 2023
Attached is a proposed local law from Town Attorney, Bill Maker, regarding the prohibition of smoking
in Town parks to include tobacco, cannabis, and electronic cigarettes.
Action Requested:
Resolved that the Town Board hereby re-sets a Public Hearing for May 3, 2023 for “Local
Law Prohibiting Smoking in Town Parks”.
Page 12 of 642
Town of Mamaroneck
Town Attorney, Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810
FAX: (914) 381-7809
wmakerjr@townofmamaroneckNY.org
Date: March 10, 2023
To: Meredith Robson, Town Administrator
From: William Maker Jr., Town Attorney
Subject: Local Law Prohibiting Smoking in Town Parks
General:
I attached a proposed local law that if passed, will prohibit smoking in Town parks. To give the Town
Board members the context within which this law is proposed, I also attach the section of the Town
Code that contains the present prohibited activities.
The uniquely worded language in the proposed law is derived from the definition of “smoking”
contained in the State’s Cannabis Law (section 3 [49] to be precise).
Attachment/s:
2023-3-03-LL-prohibiting smoking in parks (004)
Code 148 2
Page 13 of 642
Local Law No. - 2023
This local law shall be known as the “Prohibiting Smoking in Parks” Law
BE IT ENACTED by the Town Board of the Town of Mamaroneck
Section 1 – Purpose:
To protect the health of the users of the Town parks, this law expands the activities prohibited
within Town parks to include a prohibition on smoking therein.
Section 2 – Amendment of a current section of the Mamaroneck Code:
Section 148-2 of the Code of the Town of Mamaroneck hereby is amended to include the following
new paragraph U:
§ 148-2 Prohibited activities.
No person shall:
. . .
U. Burn a lighted cigar, cigarette, pipe or any other matter or substance which contains
tobacco or cannabis or use an electronic smoking device that creates an aerosol or vapor.
Section 3 – Severability:
Should any provision of this Local Law be declared invalid or unconstitutional by any court of
competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any
other provisions of this Local Law, which may be implemented without the invalid or
unconstitutional provisions.
Section 4 – Effective Date:
This Local Law shall become effective upon filing with the Secretary of State.
March 3, 2023
Page 14 of 642
Chapter 148.Parks and Fields
§148-2.Prohibited activities.
Town of Mamaroneck,NY
Friday,March 3,2023
No person shall:
A.Intentionally break,deface,destroy,dis?gure,displace,mark,remove or tamper with any bench,
building,bridge,chain,decorative element,equipment,fence,?agpole,flower,fountain,grass,
lamp or lamppost,memorial marker,notice or placard,pavement,plant,playing surface,railing,
rock,sand,shrub,sign or signpost,stone,table,tree (whether cut,fallen or standing),tree guard,
wall,monument,stake,post or other boundary marker within a park or a ?eld;
Allow an animal to break.deface.destroy,dis?gure,displace,mark,remove or tamper with any
bench,building,bridge,chain,decorative element,equipment,fence,?agpole,?ower,fountain,
grass,lamp or lamppost,memorial marker,notice or placard,pavement,plant,playing surface,
railing,rock,sand,shrub,sign or signpost,stone,table,tree (whether cut,fallen or standing),tree
guard,wall,monument,stake,post or other boundary marker within a park or a ?eld;
Connect to,disconnect,expose,open,remove,rupture,tamper or interfere with any conduit,
electric or telephone line,fountain,pipe or any other public utility that is located within a park or
?eld;
Excavate any area of a park or a ?eld;
Carry or discharge any ?rearms or guns of any kind whatsoever,including but not limited to air
ri?es,BB guns,paintball or pellet guns and pistols within a park or ?eld;
Frighten,give oroffer any food to,hunt,kill,molest,shoot,tease,throw stones or any missiles at or
trap any reptile or bird or the eggs of a reptile or bird or any animal within a park or a ?eld;
Discharge,place or cause to be placed or throw into the waters or upon the ground within a park or
a ?eld any substance which may result in pollution of or damage to such waters or the ground
within a park or ?eld or to any ?ower,grass,plant,shrub or tree located within a park or ?eld;
Deposit,dump or leave or cause to be deposited,dumped or left any ashes (other than ashes in a
designated and permanently constructed ?replace),bottles,boxes,broken glass,cans,dirt,
garbage,paper,refuse,rubbish,trash or other waste anywhere within a park or on a ?eld except for
those items that are placed in the receptacles provided for deposit of such items;
Fail to remove excrement deposited by that person's pet within a park or a ?eld;
Drop,scatter or throw cigars,cigarettes,?ammable material,matches or tobacco within a park or a
?eld;
Af?x,draw,leave,paint,paste,place or post any advertisement,bill,circular,notice,pamphlet,
placard or other printed matter on any bench,building,bridge,chain,decorative element,earth,
equipment,fence,?agpole,?ower,fountain,grass,lamp or lamppost,log,memorial marker,
pavement,plant,playing surface,railing,rock,shrub,sign or signpost,stone,,table,tree (whether
cut,fallen or standing),tree guard,vehicle (whether motorized or not),wall,monument,stake,post
or other boundary marker within a park or a ?eld;
Select Language
Page 15 of 642
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L.Allow,cause or permit an animal over which a person has control or custody to run at large or to be
tethered by a leash exceeding six feet in length within a park or a ?eld;
Hit golf balls within a park or a ?eld;
Enter,swim or wade in any waters located within a park or a ?eld;
Camp or erect a tent or any other temporary or mobile shelter within a park or a ?eld;
Project,shoot or throw any arrows,boomerangs,darts,javelins or stones within a park or a ?eld;
Possess any ?recracker,rocket or other ?rework or explosive within a park or a field;
Detonate,discharge,explode or othen/vise set off or cause to be detonated,discharged or
exploded any ?recracker,rocket,torpedo or other ?rework or explosive within a park or a ?eld or
aim,direct or cause such itemsto be aimed at or directed into a park or a ?eld;
S.Climb upon any bench,building,bridge,chain,decorative element,equipment (other than
playground equipment designed for climbing),fence,?agpole,?ower,fountain,lamp or lamppost,
log,memorial marker,plant,railing,rock,shrub,sign or signpost,stone,table,tree (whether cut,
fallen or standing),tree guard,wall,monument,stake,post or other boundary marker within a park
or a ?eld;or
T.Engage in a regulated activity except when such activities are permissible under §148-3.
Page 16 of 642
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: 2023 Larchmont Mamaroneck Joint Garbage Disposal Commission
Intermunicipal Agreement
Date: April 10, 2023
Attached is an intermunicipal agreement between the Town of Mamaroneck and the Village of
Larchmont. The agreement establishes a formula to calculate the amount each municipality will be
required to contribute for the operation of the Sanitation Commission in 2023. The Town is contributing
fifty-nine (59%) percent and the Village is contributing forty-one (41%) percent of the cost for
operating the Commission.
Action Requested:
Resolved that the Town Board hereby approves the intermunicipal agreement with the
Village of Larchmont for the Town to contribute fifty-nine (59%) percent and the Village
to contribute forty-one (41%) percent of the cost for operating the Sanitation Commission
in 2023 and hereby authorizes the Town Administrator to execute the agreement and any
related documents necessary to carry out its implementation.
Attachment/s:
2023-03-03-IMA (002)
Page 17 of 642
1
INTERMUNICIPAL AGREEMENT
An Agreement between the Town of Mamaroneck, a municipal corporation existing
under the laws of the State of New York with offices at 740 West Boston Post Road, Mamaroneck,
New York 10543 (“Town”) and the Village of Larchmont, a municipal corporation existing under
the laws of the State of New York with offices at 120 Larchmont Avenue, Larchmont, New York
10538 (“Village”).
Recitals
Whereas, the Town and the Village fund the operation of the Larchmont Mamaroneck
Joint Garbage Disposal Commission (“Commission”), and
Whereas, the Town and the Village wish to establish a formula to calculate the amount
each of them will be required to contribute for the operation of the Commission in 2023.
Now, therefore, in consideration of the terms and conditions herein contained, the parties
agree as follows:
First: (a) The Town shall contribute fifty-nine (59%) percent of the cost for operating the
Commission in 2023.
(b) The Village shall contribute forty-one (41%) percent of the cost for operating
the Commission in 2023.
Second: This Agreement shall expire without the parties taking any further action on
December 31, 2023 at 11:59 pm.
Third: Before executing this Agreement,
(a) the Town consulted with, and received advice regarding the meaning of, and
Page 18 of 642
2
the ramifications to the Town entering into, this agreement from its attorney, William Maker, Jr.,
and
(b) the Village consulted with, and received advice regarding the meaning of, and the
ramifications to the Village entering into, this agreement from its attorney, James Staudt.
Fourth: (a) The Town represents to the Village that the Town Board has passed a
resolution authorizing the Town Administrator to sign this agreement on behalf of the Town.
(b) The Village represents to the Town that its Board of Trustees has passed a
resolution authorizing the Village Administrator to sign this agreement on behalf of the Village.
Fifth: This agreement may be executed in one or more counterparts, each of which shall
be considered an original. Facsimile signatures or signatures that are transmitted electronically
shall be considered original signatures.
Sixth: Whenever required or appropriate, words in the singular number shall be
construed as if they were in the plural number.
Seventh: This agreement shall be governed by and construed in accordance with the laws
of the State of New York without regard to principles of conflicts of law.
In Witness Whereof, the Town and the Village have agreed to the terms and conditions
set forth therein.
Town of Mamaroneck
By: ________________________________________ ___________________
Meredith S. Robson, Town Administrator Date
Page 19 of 642
3
Village of Larchmont
By: _________________________________ ___________________
Justin Datino, Village Administrator Date
March 3, 2023
Page 20 of 642
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
CC:Jill Fisher, Superintendant of Recreation
Re:Title lll-C-1 & 2: Nutrition Programs Contract 2021-2024
Date:April 12, 2023
The County of Westchester has received grant funding from the New York State Office of Aging to
expand existing Nutrition Services and In-Home Contact and Support Services to County seniors 60
years and older in accordance with Title lll-C-1 and lll-C-2 of the Older Americans Act, to be paid
with American Rescue Plan ("ARP") grant funds under the CMC6 Program and the HDC6 Program.
ARP funding for the program will be in the amount not to exceed $54,182. This agreement shall be
for a term commencing retroactive April 1, 2021 and continuing through September 30, 2024.
Action Requested:
Resolved that the Town Board hereby approves the agreement between the Town and
Westchester County to receive grant funding, through the American Rescue Plan, in the
amount not to exceed $54,182 for Nutrition Services and In-Home Contact and Support
Services retroactive from April 1, 2021 and for program costs through September 30,
2024 and hereby authorizes the Town Administrator to execute the agreement and any
related documents necessary to carry out its implementation.
Attachment/s:
American Rescue Plan Act CMC6 -HDC6 grant funds for Title lllC-1 & 2 Nutrition Programs
Contract
Page 21 of 642
Westdtester..'gO\vIC()I1]
George Latimer
County Executive
Department of Senior Pmrzrrxmsund Services
Mae (‘arpenwr
Commissioner
November14,2022
Ms.JillFischer
Superintendentof Recreation
TOWNOF MAMARONECK
740 West BostonPost Road
Mamaroneck,NY10543
RE:AmericanRescue Plan Act CMCG—HDC6grant funds for Title IIIC-1&2 NutritionPrograms Contract,
PY 2021 —2024.April 1,2021 and continuing through September 30,2024
DearMs.Fischer:
Attachedto the e-mailthat was sent withthis letter is a blankcopyofthe contract forthe provisionof nutrition
and nutrition-relatedservicesby the TOWNOF MAMARONECK,comprisedof an Agreementand Schedules
“A”,“B”,“C”,“D”and “E".The contractshallbe for a term commencingretroactiveto April1,2022and
continuing through September 30,2024,payablewithfederalAmericanRescuePlan Act grant fundsfor
CMC6and HDC6programs(“Programs")correspondingwithTitleIll-C-1&Ill-C-2of the OlderAmericansAct
Fundingforthe programswillbe in the amounts indicatedbelowfor actualservicesprovidedand data-entered
in the NewYorkState Of?ceforthe Aging’s(NYSOFA”S)electronicreportingsystem:PeerPlace.ARPfunding
forthe programwillbe in an amount not to exceed§54,182,comprisedof $21 701 in CMC6funds,and
$32,481in HDC6funds,and §2 411 CMC6and $_3,?HDC6,in Contractor matching funds,payable
based on an approvedline item budget.Paymentshallonlybe madefor nutritionand/ornutrition-related
servicesactuallydeliveredby the TOWNOF MAMARONECKinaccordancewiththe Programs.The
Departmentmay reduce the amount payableto its contractorsifthe New YorkState Of?ceforthe Aging
reducesthe Departmentsfederalfunding,in whichcase you willbe noti?ed.
PROGRAMTitle Ill-C-1&lll-C-2
9 South Firsl Avenue.10"’Flour
Mount Vernon.New York 10550-3414 Telephone:(914)813-6400 Fax:rsmsmsasa \\'eb.~'ile:viww.woslchesIerg()v.(1)m/aging
k:Mc6 HDC6
Contractor -Contractor
Services CMC6 Match HDC6 Match
Groceries/ConsumableSupplies $3,797 $422 5,684 $632
Meals $4,340 $482 6,496 722
Equipment,Supplies,Repairs&VehicleExpenses $9,767 $1,085 14,617 1,624
ln-HomeContactand Support $3,797 $422 $5,684 $632
Page 22 of 642
You MUSTuse the original contract documents that we have provided.N0 ALTERATIONSmay
be made to the contract withoutthe prior consent of the Dept.We also recommendthat you keep
an electroniccopyof the contract on hand in the event that youneed to reprinta page.
Withthe exceptionof the applicableExcel Pages,DO NOT?ll out the contract electronicallyas we
want to maintainthe integrityof the document.Noncompliancewiththese requests willresult in
the contract returned to your agency.
Please print a copy of the contract and ?llitout makingsure that wheresignaturesare requiredon all
documentsthatthey are original.Withthe exceptionof the applicableExcelPages,DO NOT?ll out
the contract electronicallyas we want to maintainthe integrig of the document.Noncompliance
with these requests willresult in the contract returned to your agency.Returnthe ENTIRE
originallysignedcontractto me at the address in the footerbelow.ContractswithCOPIEDsignatures
are unacceptable.
Please referto the “StandardInsuranceProvisions"in Schedule“A”fordetailedinformationregarding
ALLrequiredinsurances.Contractswillbe on hold pendingreceiptof any missinginsuranceform.
Rememberto listthe Countyof Westchesteras an AdditionalInsuredon the Certi?cateof Liability
Insurance
Youare requiredto mailin the completedPeerPlaceMonthlyNutritionReportsigned bythe staffmember
responsibleforthe report.The reportsshould be received by the Countyno laterthan the tenth (10th)day of
the followingmonth.The Countyreservesthe rightto withholdpaymentto Contractorfor its failureto submit
the monthlyreportby the deadline,untilthe monthlyreportis receivedby the County.
Please directprogram-relatedquestionsto yourprogramliaisonPatriciaSzeligaat 914-813-6432or via
e-mailat p|s3@westchestergov.com.You mayalso contactme at 914-813-6058or via e-mailat
ssj3@westchestergov.comforquestionspertainingto the processingof the contract.
Sincerely,
kSI{.a/o~9”
CharonJohnson
ProgramAdministrator
Attachments.
Page 23 of 642
THIS AGREEMENT (“Agreement”),made this
day of ,2022,by and between:
THE COUNTY OF WESTCHESTER,a municipal corporation of the State of
New York,having an of?ce and place of business in the Michaelian Office
Building,148 Martine Avenue,White Plains,New York,10601 (hereinafter
referred to as the “County”)acting by and through its Department of Senior
Programs and Services (hereinafter referred to as the “Department”)
and
TOWN OF MAMARONECK,a municipal corporation organized under the
laws of the State of New York,having an of?ce and principal place of
business at 740 West Boston Post Road Mamaroneck,NY 10543
(hereinafter referred to as the "Municipality",and together with the County
hereinafter collectively referred to as the "Parties")
WITNESSETH:
WHEREAS,the County,acting by and through its Department,has been awarded
certain federal grants from the New York State Of?ce for the Aging (“NYSOFA”)to
expand certain existing Nutrition Services and In-Home Contact and Support Services
to County seniors 60 years and older in accordance with Title lll-C-1 and Title l||-C-2 of
the Older Americans Act (“OAA”)(the “Program Services"),to be paid with American
Rescue Plan (“ARP”)grant funds under the CMC6 Program and the HDC6 Program
(collectively,the “Program");and
WHEREAS,the Municipality represents that it is an organization capable of
coordinating and providing said Program Services including home-delivered meals and
groceries to senior County residents who are at high risk of malnutrition,to improve their
well-being as required by the Program,
WHEREAS,the County will also reimburse the Municipality for actual expenses
incurred by the Municipality in connection with the use of equipment,supplies,repairs
and vehicle in accordance with the Program;and
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WHEREAS,the Municipality desires to provide the Program Services upon the terms and
conditions hereinafter set forth,and the County desires the Municipality to provide such Program
Services upon such terms and conditions.
NOW,THEREFORE,in consideration of the terms,conditions,covenants,and agreements
contained herein,the Parties hereto agree as follows:
1.The Municipality shall provide the Program Services,as more particularly described in
Schedule "C"(the “Work”).AllWork must be performed in accordance with the terms of the Standard
Assurances in Schedule “C”and the Standard Assurances in the Annual Update to the approved
Four Year Plan (the "Plan")attached hereto and made a part hereof in the form of Schedule The
Municipality shall also comply with the terms and conditions set forth in Schedules “D”and
It is expressly understood and agreed by the Parties hereto that all schedules to this Agreement
applicable to the New York State Office for the Aging (“NYSOFA”)and all schedules applicable to
the County are subject to the approval of and modi?cation of each,as necessary.
2.The term of the Agreement shall commence retroactive to April 1,2021 and expire on
September 30,2024,unless terminated sooner pursuant to the provisions hereof.
3.The aggregate amount to be paid to the Municipality under this Agreement including
actual expenses,shall not exceed the sum of $54182 ,
comprised of $21701 in CMC6 Program funds and
$32481 in HDC6 Program funds in accordance with the approved budget in Schedule
SIB.”
4.The County shall reimburse the Municipalityfor the operation of the Program described in
Paragraph 1 hereof after the County has received the Notice of Grant Award Letter from the
NYSOFA.Payment shall be made on a monthly basis in accordance with an approved budget in
Schedule “B”and upon submission by the
Page 25 of 642
Municipalityof claims or vouchers and such supporting documentation as the County
may require for actual Program Services delivered by the Municipality and actual
expenses incurred by the Municipalityfor equipment,supplies,repairs and vehicle,in
accordance with the Program,which payment shall be reduced by the County based
upon the actual services delivered by the Municipalityand the actual expenses incurred
by the Municipality for equipment,supplies,repairs and vehicles in accordance with
the Program during the term of this Agreement,and subject to the approval of same by
the Department’s Commissioner or her duly authorized designee (hereinafter,
“Commissioner”).
If,for any reason,the Noti?cation of Grant Award Letter is not received by the
County from NYSOFA,the County may terminate this Agreement immediately or
reduce the amount payable to the Municipality,in the sole and complete discretion of
the County.The County shall give prompt notice of any such termination or reduction
to the Municipality.If the County subsequently offers to pay a reduced amount to the
Municipality,then the Municipalityshall have the right to terminate this Agreement upon
reasonable prior written notice.
In addition,the Parties recognize and acknowledge that the foregoing
obligation of the County to make payment is expressly conditioned upon the County's
receipt of the Noti?cationof Grant Award Letter from NYSOFA.Except that the County
may,in its discretion,if it shall deem such payment to be required in furtherance of the
Program,pay the Municipality prior to receipt of payment or approval thereof from
NYSOFA,provided that,in the event NYSOFA subsequently fails or refuses to pay the
County,the Municipalityshall immediately reimburse the County for such payment made
to the Municipality,or,the County,in its sole discretion,may deduct such amount from
future payments due and owing the Municipality under this Agreement or other
agreements the County may have with the Municipality,in the sole discretion of the
County.In no event shall ?nal payment be made to the Municipality prior to completion
of all Work,the submission of reports and the approval of same by the Department.
The Municipality understands and agrees that it shall be solely responsible for any
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over expenditures or overserved units of services that it provides,and the County shall
have no liabilitywhatsoever therefore.
In addition,the Parties recognize and acknowledge that the obligations of the
County under this Agreement 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 the monies appropriated and available.
The County shall have no liability under this Agreement beyond funds appropriated
and the County shall have no liabilityunder 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 Municipalityshall have the right to terminate this Agreement
upon reasonable prior written notice.
This Agreement is also subject to further ?nancial 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
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?nances.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,then the Municipality
shall have the right to terminate this Agreement upon reasonable prior written notice.
The County shall not be obligated to make any payment to the Municipality
hereunder unless and until the Municipality has complied with all of the terms and
conditions contained in this Agreement.
5 The County shall have the right,at its option and at its sole cost and expense,to
audit such books and records of the Municipalityas are reasonably pertinent to this
Agreement to substantiate the basis for payment.The County may withhold payment
of funds hereunder for cause found in the course of an audit or because of failure of the
Municipalityto cooperate with an audit.The County shall,in addition,have the right to
audit such books and records subsequent to payment,if such audit is commenced within
one (1)year following termination of this Agreement,and to perform random audits
during the term of this Agreement.In the event an audit performed by the County
re?ects overpayment by the County or that monies were not fully expended or that
monies were improperly expended,then the Municipalityshall reimburse to the County
the cost of such audit (if the audit was done by the County or on the County's behalf)
and the amount of such overpayment,underpayment or improper payment,withinthirty
(30)days of notice from the County.
The Municipalityfurther agrees to permit designated employees or agents of the
County reasonable on-site inspection of the Work being performed by the Municipality
under this Agreement,its books,accounts,?nancial audits and records and agrees to
keep records necessary to disclose fully the receipt and disposition of funds received
under this agreement.Unless the County shall,in writing,advise the Municipality to the
contrary,the Municipality shall retain all ?nancial records related to this Agreement for
a period of ten years after the expiration or termination of this Agreement.
6.The Municipalityshall comply,at its own expense,with the provisions of all
applicable Federal,State and local laws,regulations,rules,executive orders,policies,
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orders,notices,and related guidance,as such provisions may be amended from time
to time,including,but not limited to the laws,rules and regulations detailed in
Schedule “F”,which is attached hereto and made a part hereof.
In addition,the Municipality shall cause to be prominently posted,on the site
where services hereunder are to be provided,a statement regarding non-discrimination,
which statement shall be similar in form to the following:
"In compliance with 29 U.S.C.§794 (Section 504 of the
Rehabilitation Act of 1973,as amended)and 42 U.S.C.
§2000d et.seq.(Title VI of the 1964 CivilRights Act)and
New York State Executive Law and orders,no persons
will be denied service or access to service based upon
race,creed,color,national origin,religion,marital status,
sexual orientation,genetic predisposition,carrier status,
or handicapping condition."
7.The Municipalityhereby expressly agrees that neither it nor any contractor,
subcontractor,employee,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 de?ned in Chapter 700 of the Laws of the 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,s,or others.
8.(a)There shall be no partisan political activity in connection with this
Agreement,including (i)candidate endorsements (ii)registration activities which are
partisan in nature (iii)scheduled meetings of services recipients with public of?cials or
candidates unless event is open on an equal basis to all candidates and of?cials
regardless of policy views or partisan af?liation.This does not preclude the legitimate
right of elected of?cialsand other community leaders to visit programs in their areas.
(b)The Municipality shall ensure that any services to be provided under this
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Agreement shall be secular in nature and scope and in no event shall there be any
sectarian or religious services,counseling,proselytizing,instruction or other sectarian,
religious in?uence undertaken in connection with the provision of such services.The
Municipalityshall refrain from using funds to advance any sectarian effort.
9.Except for subcontracts speci?cally provided for in Schedule “C”,if
applicable,the Municipality shall not assign,transfer,subcontract,or otherwise dispose
of this Agreement or any right,duty or interest herein,without the prior express written
approval of the County.Any attempted assignment,transfer,subcontract or other
disposal of any right,duty or interest under this Agreement not in compliance with this
section shall be void ab initio.
All subcontracts for which the Municipality has obtained such prior written
approval shall provide that subcontractors are subject to all terms and conditions set
forth in the Agreement.All Work performed by an approved subcontractor shall be
deemed Work performed by the Municipality.
10.The Municipality must attempt to provide service to low-income minority
older individuals in at least the same proportion as the population of low-income minority
older individuals bears to the population of older individuals of the area served by such
Municipality.As a material element of this Agreement,Municipalityagrees to fully comply
with the provisions required by the Of?ce for the Aging concerning equal access to
services,non-discrimination and concentration of services on target populations,as
more fully set forth in Schedule “C”,attached hereto and made a part hereof.
11.Statistical information and supporting documentation concerning the
Program conducted hereunder shall be provided to the County by the Municipality on
request of the County.
Documentation of reports and expenses shall include,without limiting the right to
require additional documentation:invoices for all purchases,payroll time records,
payroll records for local support contribution,municipal payment vouchers for
governmental agencies and canceled checks for private agencies,as required.
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The Programmatic monthly reporting system for Service Delivery Informationand
Service Recipient lnfonnation must be submitted electronically in the NYSOFA’S Client
Statewide Data System (PeerPlace).Until further notice,the Municipalityis required
to mail in the PeerPlace MONTHLY ELECTRONIC PAPER REPORT and or other
approved reporting measure,signed by the staff member responsible for the report.
The reports should be received by the County no later than the tenth (10th)day of the
following month andlor entered on the website at the same time.The Municipality
understands and agrees that submission of the monthly report by the deadline set forth
above constitutes a material element of this Agreement.The County reserves the right
to withhold payment to the Municipalityfor its failure to submit the monthly report by
the deadline,until such time as the monthly report is received by the County.Repeated
failures by the Municipalityto submit the monthly report by the stated deadline will
constitute a material breach of this Agreement justifying tennination for cause as
provided in Paragraph “16”hereof.
The Municipalityshall furnish the County with copies of all insurance certi?cates,
food contracts,rental agreements,and transportation agreements relating to the
service provided by the Municipalityhereunder.
The Municipalityagrees to procure and maintain insurance naming the County of
Westchester as additional insured,as provided and described in Schedule “A”,entitled
“Standard Insurance Provisions”,which is attached hereto and made a part hereof.In
addition to,and not in limitation of,the insurance provisions containedin Schedule"A”,
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 Municipalityshall indemnify
and hold harmless the County,its officers,employees,agents,and elected officials from
and againstany and all liability,damage,claims,demands,costs,judgments,fees,
attorney's 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
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b.to provide defense for and defend,at its sole expense,any and all
claims,demands or causes of action directly or indirectlyarising out of this Agreement
and to bear all other costs and expenses related thereto;and
c.In the event the Municipality does not provide the above defense and
indemni?cation to the County,and such refusal or denial to provide the above defense
and indemni?cation is found to be in breach of this provision,then the Municipalityshall
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.
12.The Municipality agrees that any program,public information materials,or
other printed or published materials on the Work which is supported with the Program
funds willgive due recognition to NYSOFA and the Department and as appropriate the
Administration on Aging/Administration for Community Living (AoA/ACL)of the United
States Department of Health and Human Services (“HHS”).
13.Allrecords compiled by the Municipalityin completing the Work described in
this Agreement,including but not limited to written reports,drawings,negatives of
photographs,computer printouts,graphs,charts,plans,speci?cations and all other
similar recorded data,shall become and remain the property of the County.The
Municipalitymay retain copies of such records for its own use.
14.If equipment costing $1,000.00 or more is purchased with any Federal or
State funds under the Plan,and the equipment is no longer needed for activities
supported by such Programs,NYSOFA/County reserve the right to select a recipient for
and approve the transfer to such recipient of such equipment,which must be used for
services to older adults.The Municipalityunderstands,acknowledges,and agrees that
it shall have no ownership interest in such equipment.
15.The Municipality shall provide adequate quali?ed and trained personnel
for supervision and ?scal management of the Program.
16.(a)The County,upon ten (10)days’notice to the Municipality,may
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terminate this Agreement in whole or in part when the County deems it to be in its best
interest.In such event,the Municipalityshall be compensated and the County shall be
liable only for payment for services already rendered and actual expenses already
incurred under this Agreement prior to the effective date of termination based upon an
approved budget as speci?ed in speci?ed in paragraph “4”above.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
withoutthe express approval of the Commissioner,and the Municipalityshall direct any
approved subcontractors to do the same.
In the event of a dispute as to the value of the services rendered by the
Municipalityprior to the date of termination,it is understood and agreed that the County
Attorney shall determine the value of such Work rendered by the Municipality.Such
reasonable and good faith determination shall be accepted by the Municipalityas ?nal.
(b)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 Municipalityof 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 services provided for in this Agreement,or contract for their completion,
and any additional expense or cost of such completion shall be charged to and paid by
the Municipality.Notice shall be effective on the date of receipt.Without limitingthe
foregoing,upon written notice to the Municipality,repeated breaches by Municipalityof
any particular duty or obligation under this Agreement shall be deemed a material
breach of this Agreementjustifying termination for cause hereunder without requirement
for further opportunity to cure.Notice shall be effective on the date of receipt.
17.The failure of the County to insist,in any one or more instances,upon a
strict performance of any of the terms,covenants,agreements and conditions of this
Agreement,shall not be considered as a waiver or relinquishment for the future of
such covenant,but the same shall continue and remain in full force and effect.
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18.All notices of any nature referred to in this Agreement shall be in writing
and either sent by registered or certi?ed mail postage pre-paid,or sent by hand or
overnight courier,or sent by facsimile (with acknowledgment received and a copy of the
notice sent by registered or certi?ed mail postage pre-paid),to the addresses 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 Senior Programs and Services
9 South First Avenue,10th Floor
Mount Vernon,New York 10550-3414
with a copy to:County Attorney
Michaelian Office Building
148 Martine Avenue,Room 600
White Plains,New York 10601
To the Municipality TOWN OF MAMARONECK
740 West Boston Post Road
Mamaroneck,NY 10543
19.The Municipality expressly agrees that it has no interest and will not
acquire any interest,direct or indirect,that would con?ict in any manner or degree with
the performance of the Work and duties hereunder.The Municipality further agrees
that,in the performance of this Agreement,no person having any such interest shall be
employed by it.The Municipality shall use all reasonable means to avoid any con?ict
of interest with the County and shall immediately notify the County in the event of a
con?ict of interest.The Municipality shall also use all reasonable means to avoid any
appearance of impropriety.
The Municipality represents and warrants that it has not employed or retained any
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person,other than a bona ?de 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 ?xed salary to a bona ?de fulltime 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.
20.The Municipalityagrees,as a material element of this Agreement,that no
information about an elderly person,or obtained from such elderly person,shall be
disclosed by the Municipalityto a third party in a form that identi?es such elderly person,
unless the disclosure is speci?cally required by court order,program monitoring by
authorized Federal,State or local monitoring agencies,or by actual or immediate danger
to the health,safety or welfare of such elderly person.
21.The Municipality represents and warrants that it,its principals,and
af?liates (as de?ned in 2 C.F.R.Part 180)are not currently debarred or suspended and
the Municipality agrees to complete the “Certi?cation Regarding Debannent and
Suspension,”which is attached hereto and made a part hereof of Schedule The
Municipality agrees that it shall immediately notify the County if it,its principals,and/or
af?liates islare debarred or suspended,or its,its principals’,and/or af?liates’debarment
or suspension appears likely.The Municipalityfurther agrees to comply,and to require
its subcontractors to comply,with the debarment and suspension regulations in 2 C.F.R.
Part 376,as well as the applicable requirements of 2 C.F.R.Part 180.
The Municipality represents and warrants that it is not currently excluded from
receiving Federal contracts,certain subcontracts,and certain types of Federal
?nancial and non-?nancial assistance and bene?ts,by virtue of being on the United
States General Service Administration's the Excluded Parties List System (EPLS),
available at http://www.sam.gov as part of the System for Awards Management (SAM).
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The Municipality agrees that it shall immediately notify the County if it is so-excluded,
or its exclusion appears likely.
The Municipality represents and warrants that it is not currently on any
debarment,suspension,or exclusion list of New York State or any politicalsubdivision
thereof,and has not been found non-responsible by New York State or any political
subdivision thereof.The Municipality agrees that it shall immediately notify the County
if it is added to any debarrnent,suspension,or exclusion list of New York State or any
political subdivision thereof,or its addition to such lists appears likely.The Municipality
agrees that it shall immediately notify the County if it is found non-responsible by New
York State or any political subdivision thereof,or such a ?nding of non-responsibility
appears likely.
The Municipalityunderstands and acknowledges that the County is relying upon
the Municipality's above-described representations and warranties.
Without limitingany of the foregoing,the Municipalitycerti?es that,to the best of
its knowledge and belief,it is and will be in compliance with 2 C.F.R.Part 376,
regarding nonprocurement debarrnent and suspension concerning public (Federal,
State or local)transactions.If necessary,the Municipality will submit an explanation
of why it cannotprovide this certi?cation.
All payments made by the County to the Municipalitywill be made by electronic
funds transfer pursuant to the County’s Vendor Direct Program.The Municipality
acknowledges that it is already enrolled in the County's Vendor Direct Program and
agrees that if there are changes to the information contained in the authorization forms
it willnotify the County's Finance Department directly.
22.As a material element of this Agreement,the Municipality agrees to fully
comply with the Contributions Policy in NYSOFA’s Program Instruction 18-Pl-17 that is
attached hereto as Schedule “E”and forms a part of this Agreement.The Municipality
shall provide participants an opportunity to voluntarily contribute to the cost of the
service received,as appropriate.The Municipalityshall use all collected contributions
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to expand the Program Services for which the contributions were given to supplement
the funds received under the Program.The Municipalityshall advise the participant that
he or she may make a money contribution toward each meal received by participant
pursuant to this Agreement.The amount of such contribution shall be suggested and
posted by the Nutrition Site Council for the Municipality.The Municipality shall not
however,deny a meal to a participant who does not make such contribution.
23.This Agreement shall be governed by the laws of New York State.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.
24.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 applicablelaw,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 detennination of such invalidity or unenforceability.
25.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 and writings.It shall not be released,discharged,
changed or modi?ed except by an instrument in writing,signed by a duly authorized
representative of each of the Parties.
Additionally,in the event of any con?ict 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 with respect to any interpretation of the
meaning and intent of the Parties.
26.This Agreement shall not be enforceable until signed by all Parties
and approved by the Of?ce of the County Attorney.
14
Page 37 of 642
IN WITNESS WHEREOF,the Parties hereto have executed this Agreement.
THE COUNTY OF WESTCHESTER
By
Mae Carpenter,Commissioner
Department of Senior Programs
and Services
TOWN OF MAMARONECK
3)!
(Signature)
(Name)
(Title)
Approved by the Westchester County Board of Legislators pursuant to Act 10-2022,
adopted on the 7"‘day of March,2022.
Approved:
SSIS an OUT!orney
The County of Westchester
21-24 CMC6 HDC6 IMATemplate for Ill-C (Nutrition Scvs)WITHOUTDrug Free
Lobby.cmc.09.13.2022.docx
15
Page 38 of 642
MUNICIPALITYACKNOWLEDGMENT
(Municipal Corporation)
STATE OF NEW YORK )
)ss.:
COUNTY OF WESTCHESTER)
On this day of .20 ,before me personally came
to me known,and known to me to be the
of ,the corporation
described in and which executed the within instrument,who being by me duly sworn did depose
and say that he/she,the said resides at
and that he/she is
of said corporation and knows the corporate seal of the said corporation;that the seal affixed
to the within instrument is such corporate seal and that it was so affixed by order of the Board
of Directors of said corporation,and that he/she signed his name thereto by like order.
Notary Public
Page 39 of 642
CERTIFICATE OF AUTHORITY
(Municipality)
I,,certify that I am the
(Officer other than of?cer signing Agreement)
of the
(Title)(Name of Municipality)
(the “Municipality")a corporation duly organized in good standing under the
(Law under which organized,e.g.,the New York Village Law,Town Law,General Municipal
Law)
named in the foregoing Agreement that
(Person executing Agreement)
who signed said Agreement on behalf of the Municipalitywas,at the time of execution
of the Municipality,
(Title of such person),
that said Agreement was duly signed for on behalf of said Municipality by authority of its
thereunto duly authorized,
(Town Board,Village Board,City Council)
and that such authority is in full force and effect at the date hereof.
(Signature)
STATE OF NEW YORK )
)ss.:
COUNTY OF WESTCHESTER )
On this _day of ,20 ,before me personally came
whose signature appears above,to me known,and know to be the
of ,
(Title)
the municipal corporation described in and which executed the above certificate,who being by
me duly sworn did depose and say that he,the said
resides at ,and that helshe is
the of said municipal corporation.
(Title)
Notary Public
2
Page 40 of 642
SCHEDULE “A”
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 ?nancial rating ofA 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 Municipalityshall 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 Municipalityto 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 Municipalityfrom any liabilityunder the Agreement,nor shall the
insurance requirements be construed to conflict with or otherwise limit the contractual obligations of the
Municipalityconcerning 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 ?led 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
Municipalityshall 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 andlor 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.
2 The Municipalityshall 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 Employers Liability.Certificate form C—105.2or 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—120.1is 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."
b)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.
.1.
Page 41 of 642
If the employer is self-insured for Workers‘Compensation,helshe should present a certi?cate from the
New York State Worker's Compensation Board evidencing that fact (Either SI-12,Certi?cate of Workers’
Compensation Self-Insurance,or GSI-105.2,Certi?cate of Participation in Workers’Compensation Group
Self-Insurance).
c)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 Fonn Contractual.
iii.lndependent Municipalityand Sub-Contractor.
iv.Products and Completed Operations.
d)Commercial Umbrella/Excess Insurance:$2,000,000 each Occurrence and Aggregate naming the
"County of Westchester”as additional insured,written on a “followthe form”basis.
NOTE:Additionalinsured status shall be provided by standard or other endorsement that extends
coverage to the County of Westchester for both on-going and completed operations.
AllContracts involving the use of explosives,demolitionand/or underground Work shall provide proof
that XCU is covered.
e)Automobile LiabilityInsurance with a minimum limitof liabilityper occurrence of $1 ,000,000 for bodily
injuryand a minimum limitof $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 followingcoverages and name the “County of Westchester”
as additional insured:
(i)Owned automobiles.
(ii)Hired automobiles.
(iii)Non-owned automobiles.
3.Allpolicies of the Municipalityshall be endorsed to contain the followingclauses:
(a)Insurers shall have no right to recovery or subrogation against the County (including its
employees and other agents and agencies),it being the intentionof 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.
Page 42 of 642
Important information for Municipalities and Insurance Brokers:
(The below is required for all insurance certi?cates)
For Additionally lnsured &Waiver of Subrogation status on an ACORD certificate:
a.check off the additional insured (ADDL INSD)and waiver of subrogation
(SUBR WVD)boxes next to the following policies:
-Commercial General Liability
-AutomobileLiability
-Umbrella/Excess Liability
And input the following language into Description of Operations box:“Certi?cate holder is included as
additional insured on a primary &non-contributory basis”
OR
b.Input following language into Description of Operations box:
"Certi?cate holder is included as additional insured on a primary &non-contributory basis under the
Commercial General Liability,Automobile Liabilityand Umbrella/Excess Liabilitypolicies.Allpolicies
include a waiver of subrogation in favor of the certi?cate holder applies as required by written contract”
*For insurance certi?cates other than ACORD or with no check boxes please use option b*
-3-
Page 43 of 642
WESTCHESTER COUNTY DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
SCHEDULE “B”
FEDERALFUNDS
CMC6 &HDC6 -AMERICANRESCUE PLAN ACT FUNDS
FOR NUTRITIONPROGRAMS UNDER
TITLE III-C-1 &III-C-2 UNDER OF THE OLDER AMERICANS ACT OF 1965,
AS AMENDED
NUTRITIONPROGRAMS
SUBMITTED BY:0!o a,marov\tc,IL,
(MUNICIPALITY)
PERIOD COVERED:APRIL 1,2021 TO SEPTEMBER 30,2024
REQUIREDAC|ION:SUBMIT ONE (1)COMPLETED COPY OF THIS
SCHEDULE TO:
WESTCHESTER COUNTY DEPARTMENT
OF SENIOR PROGRAMS AND SERVICES
9 SOUTH FIRST AVENUE,10TH FLOOR
MT.VERNON,NEW YORK 10550-3414
ONE (1)COPY MUST BE MAINTAINEDBY
EACH OF THE INDIVIDUALSLISTED ON
PAGE 1,ITEM6 AND PAGE 2,ITEM NUMBER7
OF THIS SCHEDULE “C”
Page 44 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
CMC6 &HDC6 ~AMERICAN RESCUE PLAN FUNDS FOR
TITLE III-C-1 8:III-C-2 NUTRITION PROGRAMS
SCHEDULE “B”
TABLE OF CONTENTS
Amount of Contract
Excel Docs:
CMC6 Budget &Budget Summary
HDC6:Budget 8.Budget Summary
Page 45 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES
CMC6 &HDC6 -AMERIcAN REscuE PLAN FUNDS FOR
TITLE III-C-1 8.Ill-C-2 NUTRITION PROGRAMS lg?oli Mmmueclc.
AMOUNTOF coNTRAcT
HOME
CONGREGATE DELIVERED
CMC6 HDC6
a.Federal Funds for Meals:$3 I
'3 9»I2-,W0
b.Federal Funds for In-Home Contact &Support:3;MA 3:4/113:
c.Federal Funds for Other:Consumable Supplies:$/I/[fr $/U/A’
d.Federal Funds for Equipment,Supplies
Repairs &Vehicle Expenses:$fl,I $I (0 I7
e.County Match Funds:$0 /«IE $0 N[A‘
f.Municipality Match Funds:$[i $2;775/
g.Total Funds Above (Lines a through f):$I f ,X42 $2 775'-
h.Total Participant Contributions:$$
i.Total Gross Amount (Lines g and h):$$
j.Other Resources (not included in grant budget):$0 $0
Page 46 of 642
WESTCHESTER COUNTY
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 ARP ACT FUNDS FOR
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
SCHEDULE"B"
MUNICIPALITY
SERVICE:Nutrition &Nutrition-related Services
GEEK.‘PAGEFOR GUIDANCE”!HLUIIG DUTPAEEID AND HA YNOTEESFEII-7C TD THEALTUALCONRAUE SEVICHS
Program Staff TOTAL
Grand Totals
200.00%
300.00°/o
22.50%
24.50°/o
22.50%
24.50°10
1 2 3 4 5 6
FTE Actual
%of °/o of time
Assigned Time for this Salary
Personnel Working Grant for this
for this Total on Grant Service Annual Grant Service
Grant Service FTE%Service col.2 x col.3 Salary col.4 x col.5
A.Administrative Positions:CANNOT EXCEED 15%OF TOTAL FOR ®L 6
1 Assistant Director 100.00%2.00%2.00%$42,300 5846
_Z
3
4
T
5
Administrative Staff TOTAL 100.00%2.00%2.00%$42,300 $846
B.Program/Service Positions:
_1 Transportation Coordinator 100.00%12.50%12.50%$32,645 $4,031
2 SchedulingAssistant 100.00%10.00%10.00%523,125 $2,313
3
4
5
6
$55,770
$98,070
$6,393
Administration Cannot Exceed 15%=col.6 Admin Staff Total divided by col.6 Grand Total :
Instructions:Identify each position to be supported by this service.Round Numbers to whole dollars.
Separate Administration and Program Salaried StaffColumn1
Column 2
Column 3
Example:full time staff =100%FTE
11.69“/o
Example:part-time staff working 21 out of 35 total hours =21 hrs /35 hrs =60%l-‘FE
Indicate the %of time the employee is working on this grant and service
-13-
Page 47 of 642
SCHEDULE"B"
WESTCHESTER COUNTY MUNICIPALITY:'1,»-l\C M\c<-’W""-L’
DEPT.or ssnron PROGRAMS AND SERVICES
2021 -2024 CMC6 ARP AC!’FUNDS FOR senvrce:Nutrition &Nutrition-related Services
TITLE III-C-1 8:II!-C-2 NUTRITION PROGRAMS
(see sample on page 1a)
1 2 3 4 5 6
F|'E Actual
%of %of time
Assigned Time for this Salary
Personnel Working Grant for this
for this Total on Grant Service Annual Grant Service
Grant Service FTE %Service col.2 x col.3 Salary col.4 x col.5
A.Administrative Positions:CANNOTEXCEED 15%OF TOTAL FOR COL 6
%?:»n.ii’\aFi‘lo[:>D[GU70 ‘a1.3 70 ‘M <70 "3 4&3
Administrative Staff TOTAL 0.00%0:00%0.00%$0 $0
3.Program/Service Positions:
Pr ram Staff TOTAL
Grand Totals
Administration cannot Exceed 15%=col.6 Admin Staff Total divided by col.6 Grand Total 2
#DIV/0!
Instructions:Identify each position to be supported by this service.Round Numbers to whole dollars.
Column 1 Separate Administration and Program Salaried Staff
Column 2 Example:full time staff =100%l-‘l'E
Example:part~time staff working 21 out of 35 total hours =21 hrs/35 hrs =60%FTE
Column 3 Indicate the %of time the employee is working on this grant and service
_1b.
Page 48 of 642
SCHEDULE"B"
WESTCHESTERCOUNTY
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 ARP ACT FUNDS FOR
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
SERVICE:Nutrition &Nutrition-related Services
2.FRINGE BENEFITS:
SocialSecurity °/o Disability °/o
Retirement °/o Worker's Compensation °/o
HealthInsurance %Unemployment Insurance °/o
LifeInsurance °/o Other (Specify):
4.EQUIPMENT:(List only equipment having a unit cost of $300 or more.)
For all -uiment rentals attach a co of the a -reement.
Annual Unit
Item and Descri 'Quantity 'Rental Priceptuon
I---::
(1%
MUNICIPALITY:30 H5 QE lm§?kM€Ck/
la:
Page 49 of 642
SCHEDULE"B"MwesrcnesrerzcourmrMUNICIPALITY:I/~NF «v-MIM€tE-—
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 ARP ACT FUNDS FOR SERVICE:Nutrition 8:Nutrition-related Services
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
Mileage:*cents per mile
Lodgingand meals @ per diem
PublicTransportation
Gasolineand Oil
Other Travel Costs (specify):
*Attach a copy of your agency's approved travel policies.
(Include informationbelow for all rental property.Alsoincludetotal maintenance-in-lleuof rent charges for all sponsor owned
property.Attach a copy of the lease for all rented property and a copy of the drarge back breakdown for owned property).
Use extra sheets if there are morethan three rental -roperties -comlete same information.
Address
Square Footage Checkif In-Kind()
Monthly Rental $
Utilities $
Maintenance-in-lieuof rent $
Address
Square Footage @ $/Sq.ft.Check if In-Kind()
Monthly Rental §X 12 =$
Utilities 3:Janitorial sewices
Maintenance-in-lleuof rent §
Address
Square Footage @ $?_/Sq.ft.Checkif In-Klnd()
MonthlyRental §X 12 =$
Utilities $Janitorial Services
Maintenance-in-lieuof rent §
7.COMMUNICATIONS:
Telephone:Brie?y describe type and amount of charges,e.g.,d1arge back by
sponsor or monthly charge per phone,plus toll calls.
Telephone Cost:
Postage:General MailingCost
Postage:Special BulkMailingCost
Other
-1d-
Page 50 of 642
SCHEDULE"B"
WESTCHESTERCOUNTY MUNICIPALITY:Igrew‘0 ‘P inEHO»l C /C—«
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 ARP ACT FUNDS FOR SERVICE:Nutrition &Nutrition-related Services
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
8.PRINTING ANDSUPPLIES:
Printing:
,
V
Description of Item
Supplies:Of?ce,Program and Janitorial $
TOTAL$
9.OTHEREXPENSES:(Ust speci?c items and costs)
MinorAlterations8:
Insumnoe §Renovations
Bonding §Photocopying
Equip.Maint.&Repair $Data Processing
VehicleMaint.&Repair $other (specify)
Conferences,Seminars
&Training Funds $
Memberships &
Subscriptions $
Audits $
10.SUBCONTRACTS:(List ead1 contract and cost.Use extra sheets if necessary.)
Total Number of Subcontractors:
TOTAL
-1e-
Page 51 of 642
scneouus "3"gr-
WESTCHESTER COUNTY MUNICIPALITY:(0 '4‘NC Ck
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 ARP ACT FUNDS FOR SER_VICE:Nutrition &Nutrition-related Services
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
12.PARTICIPANTCONTRIBUTIONS:
1.)MunicipalityProvidedServices
2.)Other Income (specify):
3.)Total Income (#1 +#2)3)$
4.)Less Income Used As Matching Funds 4)$
14.FEDERAL/STATEFUNDS TOTAL
15.COUNTYFUNDS TOTAL
16.’MUNICIPALITYMATCHFUNDS:
29552
KIND
M __‘A‘_V“’_V‘
TOTAL
17 OTHERRESOURCES TOTAL
‘W
-1f.
Page 52 of 642
SCHEDULE "B"Page of
WESTCHESTER COUNTY MUNICIPALITY can 0 cw~o~f(.W\£C
DEPT.OF SENIOR PROGRAMSAND SERVICES
2021 -2024 CMC6 ARP ACT FUNDS FOR SERVICE:M0({'f&\N\Q NJil_?E0/luv
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
Budget Summary
Admin
Direct Client Support Total Budget for Total Budget For All
BUDGET CATEGORY 5ervice*Functions*this Service Services
1.Personnel (must agree
with budget for all
employees providing the
service on page 1b)
2.Fringe Bene?ts
3.Consultants
4.Equipment
5.Travel
6.Rent
7.Communications
8.Printing &Supplies
9.other Expenses
10.Subcontracts
11.Total Budget (lines 1-10)
11a.%of Total Budget
12.Less Participant
Contributions
13.Net Total (line 11-line 12)
14.Federal/State Funds
15.County Funds
16.Municipality Match Funds
17.other Resources
-\V“\~-~C‘:
*Direct Client
Services are *support
*Program Activity provided directly to Functions not to
is the service being the program exceed 15%of
provided participant total budget
Page 53 of 642
WESTCHESTER COUNTY
SCH EDULE "B"
MUNICIPALITY
2",
cu-i/\Ci‘/V\t‘»V"‘»"(§Vv‘”CL
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2024 HDC6 ARP ACT FUNDS FOR SERVICE:Nutrition &Nutrition-related Services
TITLE ll!-C-1 &III-C-2 NUTRITION PROGRAMS
GEIBUCPAGEFOR GIIIDAIICEIII FILLINGD!/TPAEEID AND HA YNOTEESPRIIFIC TU TTIEALTIIALCDNDMCIE SRVIC55
1 Z 3 4 5 6
F|'E Actual
%of %of time
Assigned ‘Fume for this Salary
Personnel Working Grant for this
for this Total on Grant Service Annual Grant Service
Grant Service FTE %Service col.2 x col.3 Salary col.4 x col.5
A.Administrative Positions:CANNOT EXED 15%OF TOTAL NR COL 6
1 Assistant Director 100.00%2.00%2.00%$42,300 $846
2
3
4
5
Administrative Staff TOTAL 100.00%2.00”/0L 2.00%$42,300 5846
B.Program/Service Positions:
1 Transportation Coordinator 100.00%12.50%12.50%$32,645 $4,081
2 SchedulingAssistant 100.00%10.00%10.00%523 125 $2,313
3
4
5
*1
6
Program Staff TOTAL 200.00%22.50%22.50%$55,770 $6,393
Grand Totals 300.00”/a 24.50°/o 24.50"/o $98,070
Administration Cannot Exceed 15%:=ml.6 Admin Staff Total divided by col.6 Grand Total :
11.69°/o
Instructions:Identify each position to be supported by this service.Round Numbers to whole dollars.
Column 1
Column 2
Column 3
Separate Administrationand Program Salaried Staff
Example:full time staff =100%l-TE
Example:part-time staff working 21 out of 35 total hours =21 hrs/35 hrs =60%I-TE
Indicate the %of time the employee is working on this grant and service
_1a.
Page 54 of 642
WESFCHESTER COUNTY
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2014 HDC6 ARP ACl'FUNDS FOR
TITLE II!-C-1 &II!-C-2 NUTRITION PROGRAMS
?MH
(see sample on page 1a)
SCHEDULE "B"
MUNICIPALITY:
SERVICE:Nutrition &Nutrition-related Services
1 2 3 4 5 6
Fl'E Aaual
%of %of time
Assigned Time for this Salary
Personnel Working Grant for this
for this Total on Grant Service Annual Grant Service
Grant Service l-TE%Service col.2 x col.3 Salag col.4 x col.5
A.Administrative Positions:CANNOT EXCEED 15%OF TOTAL FOR COL 6
1
2
3
4
AdministrativeStaff TOTAL 0.00%0.00%0.00%$0 $0
B.Program/Service Posi?ons:
‘
1 AmNumw.[0070 «/4370 L/4,3(in ‘arm ‘/2,W L
2 i
3
4
5
6
Program Staff TOTAL 0.00%0.00%0.00%$0 $0
Grand Totals 0.00%0.D0°/o 0.00%$0
Administration Cannot Exceed 15%=col.6 Admin Sta?‘Total divided by col.6 Grand Total :
Instructions:Identify each position to be supported by this service‘Round Numbers to whole dollars.
Separate Administrationand Program Salaried StaffColumn1
Column 2
Column 3
Example:full time staff =100%FI'E
#DIV/0!
Example:part-time staff working 21 out of 35 total hours =21 hrs/35 hrs =60%l-TE
Indicate the %of time the employee is working on this grant and service
_1b.
Page 55 of 642
SCHEDULE"B"
‘ZWESTCHESTERCOUNTYMUNICIPALI1'Y:own cs‘?uvwfd "*°
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2024 HDC6 ARP ACT FUNDS FOR SERVICE:Nutrition &Nutrition-related Services
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
2.FRINGE BENEFITS:
SocialSecurity Disability
Retirement Workers Compensation
HealmInsurance UnemploymentInsurance
LifeInsurance Other (Specify):
M77‘:
Composite Percentage I.41 %
4.EQUIPMENT:
Annual Unit
Rental Price
Page 56 of 642
SCHEDULE"B"
WESTCHESTER COUNTY MUNICIPALITY:6’?M-1..(U “'8C’(L
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2024 HDC6 ARP ACT FUNDS FOR SERVICE:Nuhition &Nutrition-related Services
TITLE III-C-1 8:III-C-2 NUTRITION PROGRAMS
5.TRAVEL:Staff Volunteers Adviso Committee and Trans riation of Particiants
Mileage:*cents per mile
Lodgingand meals @ per diem
PublicTransportation
Gasoline and Oil
OtherTravel Costs (specify):
*Attacha copy of your agency's approved travel policies.
(Include information belowfor all rental property.Alsoincludetotal maintenance-in-lieuof rent diarges for all sponsor owned
property.Attach a copy of the lease for all rented property and a copy of the charge back breakdown for owned property).
Use extra sheets if there are more than three rental -rties -complete same information.
Address
Square Footage Check if In-Kind()
Monthly Rental $x 12 =$
Utilities §JanitorialServices
Maintenance-in-lieuof rent $
Address
Square Footage @ $T/Sq.ft.Check if In-Kind()
Monthly Rental §
I
X 12 =$
Utilities $JanitorialServices
Maintenance-in-lieuof rent §
Address
Square Footage Check if In-Kind()
Monthly Rental $
A
Utilities $
Maintenance—in-lieuof rent $
7.COMMUNICATIONS:
Telephone:Brie?y describe type and amount of charges,e.g.,charge back by
sponsoror monthly charge per phone,plus toll calls.
Telephone Cost:
Postage:General MailingCost
Postage:SpecialBulkMailingCost
Other
-1d-
Page 57 of 642
SCHEDULE"3"
wesrcmas-rancourmr MUNICIPAl.I'l'Y:mm of at am,
DEPT.OF SENIOR PROGRAMSAND SERVICES
2021 -2024 HDC6 ARP ACT FUNDS FOR SERVICE:Nutrition &Nutrition-related Services
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
8.PRINTING AND SUPPLIES:
Prin?ng:
Description of Item
Office,Program and Janitorial
9.OTHER EXPENSES:(List speci?c items and costs)
MinorAlterations&
Insuranm Renovations
Bonding Photocopying
Equip.Maint.&Repair $Data Processing
Vehicle Maint &Repair other (specify)
Conferences,Seminars
&Training Funds
Memberships&
Subscriptions
Audits
Total Number of Suboontradnrs:
Page 58 of 642
SCHEDULE"B"Z“
WESTCI-IEs'l'ERcouN1'v MUNICIPALITY:1gm,Q 1CMan me»L
DEPT.OF SENIOR PROGRAMSAND SERVICES
2021 -2024 HDC6 ARP ACT FUNDS FOR SERVICE:Nutrition &Nutrition-related Services
TITLE III-C-1 8:III-C-2 NUTRITION PROGRAMS
12.PARTICIPANTCON'l'RIBU1'IONS:
1.)MunicipalityProvidedServices
2.)Other Income (specify):
3.)Total Income (#1 +#2)3)$
4.)Less Income Used As MatchingFunds 4)55
NETTOTAL
14.FEDERAL/STATEFUNDS TOTAL
15.COUNTYFUNDS TOTAL
16.MUNICIPALITYMATCHFUNDS:
20
TOTAL
TOTAL17OTHERRESOURCES
9%
.1f.
Page 59 of 642
SCHEDULE"B"Page of
WESTCHESTERCOUNTY MUNICIPALITY W4 “F ON’°Z
DEPT.OF SENIOR PROGRAMSAND SERVICES
2021 -2024 HDC6 ARP AC1‘FUNDS FOR SERVICE;3 (EA-_g\?—t{l..(gJzN\“”=>
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
Budget Summary
Admin
Direct Client Support Total Budget for Total Budget For All
BUDGETCATEGORY Service*Functions*this Service Services
1.Personnel (must agree
with budget for all
employees providing the
service on page 1b)
2.Fringe Bene?ts
.Consultants
.Equipment
.Travel
.Rent
.Communications
.Printing &Supplies
9.Other Expenses
10.subcontracts
U\
11.Total Budget (lines 1-10)
11a.%of Total Budget
12.Less Participant
Contributions
13.Net Total (line 11-line 12)
14.Federal /State Funds
15.County Funds
16.Municipality Match Funds
N -\.\..‘N
17.Other Resources
*Direct Client
Services are *support
*Program Activity provided directly to Functions not to
is the service being the program exceed 15%of
provided participant total budget
Page 60 of 642
WESTCHESTER COUNTY DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
E “C”
FEDERALFUNDS
CMC6 8:HDC6 —AMERICANRESCUE PLAN (ARP)ACT FUNDS
FOR NUTRITIONPROGRAMS UNDER
TITLEIII-C-1 &T|TLE III-C-2OF THE OLDER AMERICANS ACT OF 1965,AS AMENDED
=
I ’r;"**"“C«v~»W""
'(MUNICIPALITY)
:APRIL 1,2021 TO SEPTEMBER 30,2024
:SUBMIT ONE (1)COMPLETED COPY OF THIS
SCHEDULE TO:
THE WESTCHESTER COUNTY DEPARTMENT OF
SENIOR PROGRAMSAND SERVICES
9 SOUTH FIRST AVENUE,10TH FLOOR
MT.VERNON,NEWYORK 10550-3414
ONE (1)COPY MUST BE MAINTAINEDBY
EACH OF THE INDIVIDUALSLISTED ON
PAGE 1,ITEMNUMBER6 AND PAGE 2,
ITEMNUMBER7 OF THIS SCHEDULE
Page 61 of 642
WESTCHESTER COUNTY
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLEIII-C-1&TITLEIII-C-2 NUTRITIONPROGRAMS
SCHEDULE “C”
IAB.l.E£F_
ENJENE
Standard De?nitions of Services and Units of Service
Standard Assurances
Municiali Identi?cation
Summary of Unit of Service and Recipient Target Infonnation (Excel Doc.)7a -7e
argeting Appendix (Excel Doc.)7(1-4)
aretin and Eual Access Plan 8
Reci -ient Characteristics De?nitions
Nutrition Pro ram Standards
Program Requirements:
Congregate Meals Program
Home Delivered Meals Program
Miscellaneous A -reements
PLAN FOR SERVICES USING STANDARD DEFINITIONS
(check only those that apply)
(x)Congregate Setting NutritionProgram
(x)Home Delivered Meals Program
(x)In-Home Contact and Support:Grocery Delivery
(x)Other:Consumable Supplies
Job Descriptions
Attach Job Descri tion for Each Position Funded
T
E
M
E
Munici-ali Staf?n -lnfonnation
Pages marked with an asterisk (*)require original signatures and dates.
Include page(s)only for the service(s),which is (are)being provided
Page 62 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
FEDERAL FUNDS
CMC6 8:HDC6 -ARP ACT FUNDS FOR
CONGREGATE MEALS AND HOME DELIVERED MEALS PROGRAMS UNDER
TITLEIII-C-18:TITLEIII-C-2OF THE OLDER AMERICANSACT,AS AMENDED
1.Municipality:maigaggnfcg
Address:HQ0.).SE3-tgnE02];
City:,State:By ,Zip Code:[0§25
Phone:Q14»321-1265
Person Submitting Schedu|e: TitIe: fa?'w
Ph°ne=E-mail Address:r»necLnY.(;5ProgramDirector:_{I;‘HEiggef Title:c 5 W1
Phone:jl6_-['3?-2g .55:E-mail Address:«4 v\a [£07.95
2.Program Period:FROM:April 1,2021 TO:September 30,2024
3.Type of Organization:(Public ()Private Not-for-Proft()Minority Not-for-Pro?t
4.Check One:()Program Currently Operating -Started in (year)
(rogram to Start On:&;('Z02 1
5.Namesof Municipalities to be Served:(1)t\
(2)Mjlg?fc£H(Immmg¢L (3)~r m
6.Official Authorized t Receive Payments:
Name:Title:§fall:Q
Address:‘I’'
City:c ,State‘:/U?,Zip Code [W23
A
Phone:(914)ggkjz?gl E-mail Add esszjl ragga“,3 ;[:a_ogs_n
£_
lMamarnnecb
a7r.g/
,C5
Page 63 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES ,
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR 0 M’C
TITLE III-C-1 &TITLEIII-C-2 NUTRITION PROGRAMS ‘
Program Development and Operation:
Name:;E:$LgF"Title:S 6Qe£,h;(g¢evtE
Phone:--Email:IM
’no 17.a
§-I£QIf~.r;\_-‘($\'I«(-I-'(.c>LD §ermr (?2creo.+-WI!°4’(4/V’.§4~.\$\ge .“a.9
Preparation f Fiscal CIa'IrIIs8agIIIIVouchers:.3 lw+e +W~h0€NA"°(°"°e’m("’8
Preparation of Monthly Reports (PeerPlace):
Name:?lig‘,‘v &mIm.-Egltei Title:§
Phone:-'7 Email:ou ~
(0)24Mr’/vb
V
I _".‘.+o.~n e i .
8.Westchese?lg Iy<§IgaI’rl1?Fundingforé/OIEIIIEZOZ4:FIIMQ 0‘?mam’/ran L "7 03'
List all Westchester County Departments (including Department of Senior Programs and Services)
that the Municipalityhas received or willreceive grant money from.Include the department's name,
the type of grant,and the amount for each grant.
Department Type of Grant Amount of Grant
Ndirima ?bgg;’l':+[5m—c~z ‘[3,la:
1'L I /'.r2 I
[\Iu‘ln'Iv\m (U rash:_4_53»,4 ;
’H\>lV\S
p
c /J§:£’«>'76c/25
«fonack.I\0
8,
.
H
4/33;11.,pm:72+/.;.
OU
Page 64 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENT OF SENIOR PROGRAMS ANDSERVICES 7‘,
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR 5 “*0 64:’m°““"°“(°"‘9CL.,
TITLEIII-C-1 &T|TLE III-C-2 NUTRITIONPROGRAMS
9.Terms and Conditions:The undersigned agrees,with respect to any funds used for
Programs described in this Schedule,to comply with all applicable Federal,State and
Local laws not limitedto and including the following:
A.Nutrition Programs for the Elderly under the Older Americans Act,as amended
Administrationon Aging Rules and Regulations for Title III.
NYS Of?ce for the Aging Rules &Regulations for NutritionPrograms for the Elderly.
Article 15 of the Executive Law of New York State (Law against Discrimination).
Governor's 1960 Code of Fair Practice.
Title VI of the CivilRights Act of 1964.
Standard Assurances included with this Schedule.
Section 504 of the Rehabilitation Act of 1975.
Governor's Executive Order #19 (Prevention of Sexual Harassment).
Americans with DisabilitiesAct of 1990.
Age Discriminationin Employment Act of 1975.
Section 220-e of the Labor Law.
Section 296 of the Executive Law as amended in 1996.
_§!"??-"".I.0.'".T".U.0F”
-./woe'
1 Li5)2»5
Signature of person n 6 0 an authorized representative.Date
"Per"signature not acceptable.
PLEASELEAVE BLANK-DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES USE
Date Received Date Requested Revisions Date Revisions Received
Date Requested Revisions Date Revisions Received
Date Requested Revisions Date Revisions Received
Dept.of Senior Programs and Services Representative Date Approved
-3-
Page 65 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES '
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR 4”“M I‘?/M«v*«f
°"“’CL—TITLE III-C-1 &T|TLE III-C-2 NUTRITIONPROGRAMS
9_Qn_q,Lgq,a1gMga_|;Ahot or other appropriate meal which meets nutritional requirements
and is served to an eligible participant in a group setting.
Unit:Each meal served.Meals served to individualsthrough means-tested programs
such as Medicaid Title XIXwaiver meals.
Home Delivered Meal -A hot or other appropriate meal which meets nutritional
requirements and is provided to an eligible person for home consumption.
Unit:Each meal provided.Meals served to individualsthrough means-tested programs
such as Medicaid Title XIXwaiver meals.
In-home Contact and Support:Services and activities designed to provide support to older
people who are isolated becauseof physical andlor cognitive limitations.These services are
not de?ned separately elsewhere in the standard de?nitions and may include but are not
limited to:
Unit:One contact/delivery of Groceries/Consumable Supplies
other -Consumable Supplies:Purchase of consumable supplies or material aid to
meet basic necessities to bene?t older adult andlor their family caregiver.Thesupplies or
material may include,for example,groceries,cleaning supplies,masks,gloves,continence
items,personal hygiene supplies (including soap,toothpaste,toilet paper,sanitary wipes,
incontinence supplies),cell phone access or intemet access.Note:This is to report an
instance of purchasing groceries,supplies,cell phone access or intemet access or other
items with program funds.For reporting the delivery,please also see In-Home Contact and
Support.
Unit:One activity
Page 66 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLE III-C-1 &TITLE III-C-2 NUTRITIONPROGRAMS
?A
1.The Municipalityunderstands and agrees that the funds provided under this Agreement must be
used to provide meals and/or services related to the provision of meals,including outreach,
nutrition education,nutrition counseling,shopping assistance,delivery of foods and home delivery
of meals,transportation to and from nutrition sites for elderly participants and food production
equipment essential and appropriate for the maximum number of meals funded under this
agreement.
2.The Municipalityagrees that it will comply with all requirements under the Consolidated
Appropriations Act,the Older Americans Act and the New York State Office for the Aging
(NYSOFA)Program Instructions regarding procedures for obtaining and accounting for program
contributions and that all such contributions will be used to expand the Title Ill-C Programs.
3.The Municipalityagrees to comply with the reporting requirements for the Title Ill-C Nutrition
Programs as set forth by NYSOFA and the Area Agency on Aging (the “AAA”also the
Westchester County Department of Senior Programs and Services ‘WCDSPS”).
4.The Municipality agrees that it shall be their responsibility to:
a.identify and reach out to currently unserved and underserved mobility impairedindividuals
b.cooperate closely with public health personnel to accomplish the activities in nutrition
surveillance;and
c.at a minimum serve,minorities in suf?cient numbers to indicate targeting.
5.Nutrition Site/Food Service Faciliy &Catered Operations
The Municipalitywillconsult WCDSPS and receive approval from NYSOFA through the
WCDSPS,for the operation of any new subcontracted or directly operated WCDSPS nutrition
sitelfood service facility.WCDSPS must also be notified of any catered operation providing
meals under contract for Title Ill-C Nutrition Programs.
Page 67 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 8:HDC6 -ARP ACT FUNDS FOR ~
TITLE III-C-1 &TlTLEIll-C-2 NUTRITIONPROGRAMS
?ANM
6.The Municipalityshall:
8.serve any senior citizen,and ensure equal access for participation,services,activities and
informational sessions without regard to race,color,religion,sex,national origin or partisan
affiliation;
ensure that any services to be provided under this Agreement shall be secular in nature and
scope and in no event shall there be any sectarian,partisan,or religious services,counseling,
proselytizing,instruction or other sectarian,partisan,or religious in?uence undertaken in
connection with the provision of such services;refrain from using funds to advance any
sectarian effort;
refrain from using funds to advance any partisan candidate or effort however,the
Municipalityshall ensure that candidates have equal access regardless of policy views or
partyaf?liation;
prevent the use of of?cial authority,in?uence or coercion to interfere with or affect elections or
nomination for of?ce;
ensure no coercion nor advice to other persons to contribute anything of value to a party,
committee,organization,agency,or person for political purposes,nor engage in any other
partisan activities.
[REMAINDEROFIPAGEINTENTIONALLYLEFT BLANK]
Page 68 of 642
WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HD -ARP ACT FUNDS FOR TITLE |l»C-1 8:TITLE III-C-2 PROGRAMS
/.1/‘II »
INDICATE I MUNICIPALITY 0-rvi 0 MvvfdfiC4’.MUNICIPALITY
()COUNTYWIDE CONGREGATE SE NG NUTRITIONPRG.
I )REGIONAL ONEPG.PERSERVlCE:
SUMMARY OF UNITS OF SERVICE AND RECIPIENT TARGET INFORMATION
I161161151151 ZEIIZEiIZIIII—ZIE—ZEB—ZID—2
BLACK -
TOTAL It 01'60+
‘
Low NATIVE MDT or
UNITSor ELDERLV FRAIU INCOME AMERICAN!HISPANIC HISPANIC!
SERVICE UNDUPLICATED DISABLED MINORITY ALASKAN ORIGIIN LATINO
1.weor Elderly County-Wide
av Chnructeliltic I 152,309
2.V.O1E|deriy county-Wide
By Characteristic 100%
a.County-Wide Minimum
Targeting Objectives
according 10 NYSOFA 12,411 5,136 2,947 s,o71 1,907 1,174
4.coumyawmu Minimum
Targeting 7.compared to ITouiPop 6%10%13%75%24%8%5%9%
~vu..m\ez.I’—,
:;:.:I$;:::z".:::I“;:‘°"*'-I 275°‘!8%ml 3'2 0 I51 2%"30473/
Characteristic Municipality will serve:3]2021 -2024 CMC6 8:HDCIS-ARP ACT FUNDS FOR TITLE Ill-C-1 &TITLE III-C-2 PROGRAMS
8.‘/10!County wide,
Regional 4:!Municipal
Eldariy EV Characteristic
compared In Toul Pop.I
7.0601‘county-wide,Regianal
or Municipal tnrgeted Eldarty
to he Served By
Characteristic
a.#01 alderiy Municipality is ‘
projecting ta serve By
KVALIIEI
VDIV/OI #01 W0!#VALUEI
Please ?nd DETAILED instructions for completion on next page LINE ITEM INSTRUCTIONS
7a
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4
2
WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES
2021 -Z024 CMC6 &HD -ARP ACT FUNDS FOR TITLE III-C-1 8-TITLE III-C-2 PROGRAMS ./("
INDICATE (MUNICIPALITY ?xy\(J ‘p l 2I¢Lvv~='(<3l‘PC 6’MUNICIPAL"-Y /Ju-I'\J7‘;v~o.,/’?,‘
aLt’c'I )COUNTYWIDE HOME DELVERED MEALS PROGRAM
()REGIONAL ONEPG.PERSERVICE:IH ER
SUMMARY OF UNITS OF SERVICE AND RECIPIENT TARGET INFORMATION
CHARACTERISTIC NUMBERor TOTAL MINORITY(COLUMN 1:)
1 1A 15 FEIZZDCZBZZEZ ZI3ZZEIZZII3ZZIlI—ZlE—ZlII—Z|'II'I—
ELAC K -
TOTAL I 01 60+LOW NATNE NOT OF
UNITS OF ELDERLY
‘
FRAIU INCOME AMERICAN!HISPANIC HISPANIC]
SERVICE ‘DISABLED MINoRrrY ALASKAN CIRIGIIN LATINO
1.it of Eldarly County-Wide
av Clllructerls?c 1 192,309 19,709
2.-1.oc Elderly County-Wida
By Characteristic 100%10.25%
nccoldlng to NYSOFA 12,411
4.Counlyawldn MInImum
Targeting ‘I.comparvd Io
Tom Pop 59:
"I'-I/V‘cIvw\/IJM0
'.r as!
orMunlclpalEIderIy By V”l.:mMunIcIpaLI?;(|e;)?NUMLL-
Chnrnclcrlnlc Munlclpnllty wlll serve:
5.It olcountywide,Regional
5.-/.oI County wide,
Roglnnul or Munlclpal
Elderly B\'CharaclerIstic
compared to Total Pop.
7.Irorcounuyamde,Regional |
IIDIV/DI IIDIV/OI #DIV/0!IIDIV/III #DIVl0I VDIV/OI #DIVlI7l
Please find DETAILED Instructions for completion on next page LINE ITEM INSTRUCTIONS
7b
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WESTCHESTER COUNTYDEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 8:I-IDCG-ARP ACT FUNDSFOR TITLEIII-C-18:TITLEIII-C-2PROGRAMS
INDICATE ta MUNICIPALITY II?»/in<l_-E é IIIUNICIPALIIY:
I
I
)COUNTYWIDE
)REGIONAL ONEPG.PERSERVICE:IN-HOMECONTACTANDSUPPORT:
GROCERYDELIVERY
SUMMARYOF UNITS OF SERVICE AND RECIPIENT TARGET INFORMATION
CHARACTERISTIC NUMBEROF TOTAL MINORITY(COLUMN 13)
1.#of Elderly county-Wide
av Characteristic g -41 028 7 878 i
2.asor Elderly County-Wide i I
»
I ,...‘
;I I
By Characteristic '‘F I
'‘-'4.10%0.15%
3.county-Wide Minimum ;M
I E
Targeting Objectives
.
according to NYSOFA
4.county-wide Minimum 5
#DIV/DI
1PRE
38.04%
5.784 6.788 2.947
Targeting %compared to 5
Total Pop
RegionalorMunicipal
Elderly BY Characteristic
compared to Total Pop.
8.#0!eideriy Municipality in
I
projecting to servo By
Characteristic
9.$6 of Targeted Population
on Line 7 Municipality is
projecting to serve
EIIUIHHEEIIIII
Please find DETAILEDinstructions for completion on next page LINEITEMINSTRUCTIONS
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WESTCHESTER COUNTY DEPARTMENTOF SENIOR PROGRAMSANDSERVICES
2021 -2024 cues 3.I-IDC6-ARP ACT FUNDS son TITLE lll-c-1 &1'lTLEill-C-2 PROGRAMS
INDICATE iptrMUNICIPALITY ‘T00-v\o—I3IIf »IlUNlciPALl'l'Y IdV“r\6 Vr«momma/Q
I )COUNTYWIDE
()REGIONAL ONEPG.PERSERVICE:|OTHER-CONSUMABLESUPPUES
SUMMARYOF UNITSOF SERVICEANDRECIPIENTTARGETINFORMATION
CHARACTERISTIC NUMBEROF TOTAL MINORITY(COLUMN13)
II ASIAN
.LOW NATIVE PAC ISL NOT OF MInorlty
I FRAIU AGED INCOME AMERICAN!HISPANIC HISPANIC!Pop.
I DISABLED 85+MINORITY ALASKAN ORIGIIN LATINO CoIs.9-12 PROF.
BYCharacteristic 'E j 192 309
_
‘I9 709 41 028 7 878 j 6 866 12 878 10 977
2.%Of Elderly county-Wide
BYCh3|'8¢9°"I5u°
I
100%36.04%11.74%3.05%20.46%
3.county-Wide Minimum 5 I
''
Targeting Objectives II }
according to NYSOFA ;12,411 ,5,784 6,786
4.county-wide Minimum ’I 5 lTargeting%compared to ;
y
.I
’
I
;I
|Iu
S.#of countywide.Regional 2
_-
8.‘hot county wide.
Reglonel or Municipal
Elderly BYCharacteristic
1
!
3.lb!elderly Municipality is
projecting to serve By
characteristic
9.SCof Targeted Population
on Line 7 Municipality ls _
projecting to serve
EIIIIII
Please find DETAILEDinstructions for completion on next page LINE ITEMINSTRUCTIONS
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DETAILEDLINEITEMINSTRUCTIONSFOR COMPLETINGPAGE 73 -7d:
SUM R F NITS FSERVICEAND E IPIENT A GET INF RMATI N
-Lines 1 through 4 have been completed by DSPS
-Municipality should complete Lines 5 and 8
-Line 6,7 and 9 will automatically calculate when Municipality inputs data on Lines 5 and 8
(Using Excel Program)
-If you do NOT have Excel,please use the formulas below to compute Lines 6,7 and 9
-Municipality should use the Targeting Appendix on pages 7g (Pages 1-4)for Line 5
-An example of a completed page 7a -7d has been provided for you on page 71‘.Please refer to it for guidance
Please do not hesitate to call your program Ila/son
if you should need additional assistance with completing page 79 -7d
1.#of Elderly Countywide:
it of 60+population!BY characteristic in Westchester County according to Census 2000
2.%of Elderly Countywide:
%of 60+populationiBY characteristic in Westchester County according to Census 2000
3.Countywide MinimumTargeting Objectives according to NYSOFA:
Minimum targeting objectives BY characteristics according to the New York State Office for the Aging
4.Countywide Minimum Targeting Objectives %of Total population:
Percentage of minimum targeted objectives compared to total population BY characteristic
Lines 3 divided by Line 7
5.it of Countywide,Regional or Muncipal Elderly BY population Characteristic:
Please use Targeting Appendix Fomi for this line -if you are sewing one municipality use the appropriate
municipal dam BY characteristc for that municipality —if you are serving more than one municipality,you
will need to add appropiate data for each.and insert totals on this line.The same method should be
used if you are serving a region,add all municipal data for that region by characteristic.if your service is
County-wide use County-wide data on Line #1
6.%of County wide,Regional or Municipal Elderly BY Characteristic against
total population Characteristic:
Percentage of population in service areas BY characteristic compared to total population BY characteristic
Line 5 divided by Line 1.if County-wide use data on Line #2
7.#of Countywide.Regional or Municpai targeted Elderly to be served BY Characteristic -at 100%:
Targeting potential by characteristic:Line 3X Line 6
8 it of Elderly Municipality is projecting to serve BY Characteristic:
Municipality should insert #you expect to serve based upon budget capacity with acceptable units and
per person costs
9.%of the Targeted Population BY characteristic,Municipality is projecting to serve:
Line 8 dividedby Line 7.This indicator shows how much of the targeted population Municipality is projected to
serve in proportion to the number of target elderly residing in the municipality to be served.Of course,budget
determines service capacity.
7e
Page 73 of 642
WESTCHESTERCOUN'l'YDEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 cues a.HDO6 -ARP ACT runes FOR TITLEill-C-1 3.TITLEm.c-2 PROGRAMS EXAMPLE
mmcnrs ()MUNICIPALITY numcimurv:,--..-
_
()COUNTYWIDE 7
()REGIONAL onePG.PERSERVICE:IN-HOMECONTACTa.SUPPORT
SUMMARYOF UNITSOF SERVICE ANDRECIPIENTTARGET INFORMATION
—__—'CHARAOTERISNC
Totcl I Total I l BLACK -Totel
Person Person ELDERLY I LOW AMIOANI HISPANIC P°P-LTD ENG-
V
i i F |
1.#or Elderly County-Wide 1;'A 1 I |;iBYcharacteristic-»
V 192 309 h 41 028 7878 '6 366 12 878 '
-—-i'
,,Q ii 100%0.15%3.05%10.56%6.70%
2 -.I I
according to NYSOFA E!i
5.#of Countywide,Regional
1 v A
or Municipal Elderly BY List Municipality (lee)l
Characteristic Munici -la will serve
I
BYCharacteristic .7 '
3.county-Wide Minimum :7'.~
4.county-wide Minimum
Targeting 54compared to
8.%of County wide,
Regional or Municipal ,
8.#01 elderly Municipality is
projecting to serve BY
Che --cte .stic
NUMBEROF TOTALMINORITY(COLUMN 13)
10.25%36.04%
5.784 6,788
18%
5 038 7 008 8 85
40.78%
13,414
19.36%14.26%35.66%
88
Targeting Objectives
__
Total Pop ~.R
Elderly BYCharacteristic
9.%of Targeted Population
on Line 7 Municipality is
re ectin to serve
3:2
i8at2'338at
16.2
§§at
40.36%
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WESTCHESTER COUNTY TARGETING APPENDIX
'
».‘1 ..,I ...,.
“Z309 Mural:/ipallly1%I.1 .
.3Munh.:/:pa|I|yi1
,4
l ’.5a.j-V V V A’K 2/."’I ——U 70-Lari "
:13»
%E1%
12.42%22.00%
1o.:17%24.11%
41.015
11.16%21.53%
EK
1,941 0.95%235 9.40%694 42.29%12.74%21.27%
1.15%420 1.13%47.75%17.25%499 22.51-.
4,974 2.43%T s.31%1.342 39.41%626 13.39%1.100 23.53%
599 o.3s%195 71 10.19%288 41.20%71 10.16%21.99%
11.057 5.75%1,475 4.39%2,999 27.09%1153 10.46%20.31%
4.791 2.49%731 279 5,95%1,919 39.19%11.32%1,061 22.29%
1.903 0.99%443 4,47%379 46.19%111.99%409 21.49%
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WESTCHESTER COUNTY TARGETING APPENDIX
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WESTCHESTER COUNTY TARGETING APPENDIX
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WESTCHESTER COUNTY TARGETING APPENDIX
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79 (Pages 4 of 4)Pa
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WESTCHESTERCOUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 -ARP ACT FUNDS FOR
TITLEIII-C-1&TITLEIII-C-2 NUTRITIONPROGRAMS
E
List the names of Services provided with this Agreement:
1_4 o‘A ‘we I'--w.CMC’é~Cr
*0 \L 'Ll‘-.'\..v _‘._-I '1 I--
The Municipality agrees that for programs established and funded in whole or in part pursuant to
Title III of the Older Americans Act,Municipalityshall:specify how it intends to satisfy the service
needs of low-income minority individuals,older adults with limited English pro?ciency,and older
adults residing in rural areas in the area served by it;to the maximum extent feasible,provide
services to low-income minority individuals,older individuals with limited English pro?ciency,and
older adults residing in rural areas in accordance with their need for such services;and meet
speci?c objectives established by WCDSPS,for providing services to low-income minority
individuals,older adults with limited English pro?ciency,and older adults residing in rural areas
withinthe planning and service area.
Please be speci?c in describing how the Municipalityintends to provide services to the maximum
extent feasible to:
o Low-income minority individuals:
V}M
o Olde d with limited English pro?ciency:
'oun mm ‘u.‘._'!1.9’.0 »Inc .5;-.._T ..u -544
1 ‘‘'0 ':4.AL .4 O J‘;...I _1-%_aI1¢§1,,
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o If applicable,0 der adults residing in rural areas in the area served:
—?wAe—~———S
Page 79 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR
TITLE Ill-C-1 &TlTLE III-C-2 NUTRITIONPROGRAMS
|_
\
IN|:"~IF”IN|P°
DISABLED:"Any person who has a physical or mental impairment,which substantially limits one
or more major life activities,has a record of such impairment or is regarded as having such
impairment.This includes alcoholism and drug addiction."
LOW INCOME:"Any person whose income is at 150%of current poverty income guideline."
POVERTY INCOME GUIDELINES:Listed below are the 2021 Poverty Income Guidelines for
your information.
SIZE OF FAMILY POVERTY INCOMEGUIDELINES
100%150%
1
$12,880 $19,320
2 17,420 26,130
3 21,960 32,940
4 26,500 39,750
(Source:Update of the HHS Poverty Guidelines —NYState Department of Health and Human
Services,Federal RegisterNol.86,No.19/Friday,Februag 1,2021)
AT RISK:"Those 60+individuals who are at greatest risk of institutionalizationand/or who
indicate the greatest social or economic need."
FRAIL:a.Frail -A person with one or more functional de?cits in the following areas:
-Physical functions
-Mental functions
-Activitiesof Daily Living [ADL](eating,bed/chair transfer,dressing,
bathing,toileting and continence).
-Instrumental Activities of Daily Living [IADL](meal preparation,housekeeping,
shopping,medications,telephone,travel and money management).
LIVEALONE:"Anyone who does not have other persons living in their household."
VETERANS:"Any person who has served in the armed forces."
LEP:A LimitedEnglish Pro?cient (LEP)individual is a person who does not speak English as
his/her primary language and who has “a limited ability to read,write,speak,or understand
English,and may be eligible to receive language assistance with respect to a ...service,bene?t or
encounter.”
-9-
Page 80 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 &HDC6 -ARP ACT FUNDS FOR
TITLE Ill-C-1 &TlTLEIII-C-2 NUTRITIONPROGRAMS
I.PROGRAM MANAGEMENT
A §£[l£l:aI.E.QIl.E¥
The Municipalityshall have written policies and procedures covering all aspects of the
program including:
.An organizational chart
Personnel policies
Job descriptions-specifying quali?cations,experience and appropriate training
Orientation and training
Contributions
Food service management,sanitation and delivery
.Program monitoring
.Record Keeping
.Reporting
0.Participant eligibility
1 Safety,including preventive and emergency procedures (?re,weather,participant illness
and injury)
12.Food and equipment security
13.Participant survey administration
14.Special/therapeutic diets
15.Provision of nutrition screening,education and counseling
16.Congregate meal food take-home policy
17.Home delivered nutritionservices
18.Assessments
19.Third party meals
20.SNAP contributions
21.Provision of meals to staff under 60 at guest rate
1
2
3
4
5.
6.
7
8
9
1
1
B-
The Municipalityshall implement the NYSOFA contribution policies and procedures including:
1.Participants receiving information on the use of contributions.
2.The opportunity for individuals to make a contribution for nutrition services received.
3.Contributions for meals are con?dential and voluntary and individuals are free to choose
4
5
the amount they wish to contribute.
.Any contribution made will be used to expand the program.
.No one will be denied the service because of their inability to contribute.
-10-
Page 81 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLE Ill-C-1 &TlTLE III-C-2 NUTRITIONPROGRAMS
C-lnsuzanssz
The Municipality shall be covered by the following insurance where applicable and feasible:
1.Facility insurance 5.Products liability
2.Vehicle insurance 6.Personal liability,including volunteers
3.Workman's compensation 7.Bonding/Commercial Insurance Policy covering losses
from employee theft
4.Unemployment
D-
There shall be written site agreements between the provider and all sites serving meals.The site
agreements must address as appropriate:
1.Agreement on utility/rent payment
.Speci?c areas and square footage
.Hours opened,days opened,days closed,and seasonal variations
.Responsibility for care and maintenance of the facility:
(a)Sanitation of restrooms and common areas
(b)Cleaning range hoods,fans,furnace vents,etc.
(c)Snow removal on walks
.Responsibility for ?re inspections
.Obtaining Health Department permits
.Insurance coverage for items owned by the project
.Personnel liabilityinsurance
.Compliance with allfederal,state and local laws
10.Security for site equipment and food
11.Responsibility for replacement of equipment
12.Certificates of Occupancy
-#035)(OONODOI
E-
1.The Municipality will keep the following records for one year after the ending date of
the program period:
a.Food temperature logs;congregate and home delivered meals
b.Site,kitchen and route monitoring reports
c.Health Department inspection reports
-11-
Page 82 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 -ARP ACT FUNDS
TITLEIII-C-1&TITLEIII-C-2 NUTRITIONPROGRAMS
Nutrition education programs,surveys and units of service
Nutrition counseling client ?les and units of service
Menus as served and nutrient analysis
Food cost and inventory records and production sheets
Participant surveys and evaluations
Physician diet orders
Participant,staff and volunteer meal service records e.g.sign-in sheets
-
*'-'.=<s=-“
sort
2.The Municipalitywill keep the following records for six years after the ending date of
the program period:
Congregate participant registration
Home Delivered Meals eligibilityassessments and reassessments
Contribution collection and deposit records
Allincome and expense records
Contract,budget and payrollltime sheet documents
AAAmonitoring reports of contracted nutrition providers and directly provided nutrition
services.
-'°‘.‘°.°-99'?’
II.PARTICIPANT ELIGIBILITYAND ASSESSMENTS
A.g I 5 H.H |.|.E _“I.|.5 .El..I.m
The Municipalityshall ensure that program regulations are met as follows:
1.Any person age 60 or older and the spouse of such a person is eligible to participate in
congregate nutrition services.
2.Individualswith disabilities under the age of 60 who reside in housing facilities
occupied primarily by older individuals at which congregate nutrition services are
provided may also be served.
3.In accordance with procedures established by the AAA:
a.individuals with disabilities under the age of 60 who reside at home with an eligible
older individualmay be offered congregate nutrition services on the same basis as
meals are provided to eligible participants;and
b.individuals under the age of 60 who provide volunteer services to the meal
program during meal hours may be offered a meal on the same basis as meals are
provided to eligible participants.
B_H D I.‘M IE _“H.5 .El.1.“
The Municipality shall ensure that program regulations are met as follows:
-12-
Page 83 of 642
WESTCHESTERCOUNTY
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLEIII-C-1&TITLEIII-C-2 NUTRITIONPROGRAMS
1.Any person age 60 or older is eligible to receive home delivered meals,provided that such
person:
a.is incapacitated due to accident,illness,or frailty;
b.lacks the support of family,friends,or neighbors;and
c.is unable to prepare meals due to a lack of or inadequacy of facilities,an inability to
shop,cook,or prepare meals safely,or a lack of appropriate knowledge or skill.
2.The spouse of an eligible recipient,regardless of age or condition,may receive home
delivered meals if,according to criteria established by the AAA,receipt of such meals is in the
best interest of the eligible participant.
3.In accordance with procedures established by the AAA:
a.individuals with disabilities under the age of 60 who reside at home with an eligible
participant may receive home delivered meals if,according to criteria established by the
AAA,receipt of such meals is in the best interest of the eligible participant;and
b.individuals under the age of 60 who provide volunteer services to the meal program
during meal hours may be offered a meal on the same basis as meals are provided to
eligible participants.
C.Assessments
1.The AAAshall ensure that each person referred for or requesting home delivered meals is
assessed to determine the need for such services as follows:
a.a comprehensive client assessment,consistent with NYSOFA guidelines,must be
completed prior to initiating service;in individualcases of emergent need for meals to
be initiated before an assessment is conducted (i.e.hospital discharge referral),the
assessment must be conducted within ten business days of initiating service.Ifthe
assessment is not completed prior to service,the following intake information must be
noted and on file:name,address,phone,emergency contact,physician,major chronic
conditions,birthdate,diet,and description of emergent nature of need;
b.client assessments must be conducted by a person who has the same quali?cations
as staff who perform assessments for other community-based long-term care services;
c.reassessments are done at least every 12 months.Case managed clients receive a
documented contact every 2 months and non-case managed clients must receive a
documented contact every 6 months;and
d.appropriate referrals,with the consent of the participant or their representative,must
be made when other needs are identified through the assessment process (e.g.nutrition
counseling,transportation,personal care).
III.MEAL SERVICE AND DELIVERY
The Municipality shall ensure that program regulations are met as follows:
-13-
Page 84 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR
TITLEIII-C-1 &TITLE III-C-2 NUTRITION PROGRAMS
A.Con re ate Settin Nutrition Pro ram:Service Delive and Accessibili
The AAAshall ensure that:
1.The nutrition program provides maximum accessibility to older persons in greatest social or
economic need with particular attention to low income minority individuals.
2.Congregate sites are located in as close proximity to the majority of eligible older individuals’
residences as feasible.
3.All sites must be in an area that is easily accessible to the target population and in compliance
with the Americans with Disabilities Act and Section 504 of the Rehabilitation Act.
4.Congregate nutrition program provides at least one hot or other appropriate meal per day,five
or more days a week.Exceptions may only be made in a rural area where suchfrequency is
not feasible,and a lesser frequency is approved by NYSOFA.
5.All sites are open at least one hour before and after the meal is served to pennit all
participants to eat a leisurely meal,enjoy social contact,and take advantage of other services
at the site.
6.The program provides nutrition education,nutrition counseling,and other nutrition services,as
appropriate,based on the needs of meal participants.
7.To the maximum extent possible there is space available for supportive services (which
protects the privacy of individualparticipants),educational services,and/or recreational
services and activities.
8.Meals are provided in congregate settings,including adult day care facilities and
multigenerational meal sites and may include restaurant-based sites.
9.All sites must be open to the public so that eligible participants may gain access.There must
not be a requirement to be a member,pay an entrance fee,be a resident,or participate in
another program or service in order to gain access to the congregate meal.
10.Participants are registered in accordance with NYSOFA's reporting requirements.
11.Participants are monitored for the possible need for home delivered meals instead of
congregate meals and referrals are made as necessary.
12.Each nutrition services provider (direct or contracted)shall alert the AAA to
conditions or circumstances which may endanger the participant,other participants,workers,
volunteers,meal site or household.
-14-
Page 85 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 -ARP ACT FUNDS FOR
TITLEIII-C-1 &TlTLE III-C-2NUTRITIONPROGRAMS
B.Home Delivered Meals Program:Service Delivery and Accessibility
The AAAshall ensure that:
1.The home delivered meals program provides maximum accessibility to older persons in greatest
social or economic need with particular attention to low income minority individuals.
2.The home delivered meals program provides at least one home delivered meal per day,?ve
or more days a week.Exceptions may only be made in a rural area where such frequency is not
feasible,and a lesser frequency is approved by NYSOFA.Such meals may be hot,cold,frozen,
dried,canned,or fresh foods and,as appropriate,supplemental foods.
3.The home delivered meals program provides nutrition education,nutrition counseling,and
other nutrition services,as appropriate,based on the needs of meal participants.
4.To the extent possible,the home delivered meals program makes available medical
information approved by health care professionals,such as informational brochures and
information on how to get vaccines,including vaccines for in?uenza,pneumonia,and shingles,in
the individuals’communities.
5.Each nutrition services provider (direct or contracted)shall alert the AAAto
conditions or circumstances which may endanger the participant,other participants,workers,
volunteers,meal site or household.
GE ..Hillel l§|m!l§.l
1.Procedures are in place that ensure that eligible participants are given priority for meals over all
guests and staff under sixty.
2.Meal charges for guests and staff under sixty are based on actual food and disposables cost of
caterers‘charge per meal.
3.There is a written policy concerning the provision of meals to staff under sixty at the
guest rate.
D.Third-Party Reimbursement
The AAAshall ensure that:
1.a)it shall seek appropriate reimbursement from third-party payers (public and private)when
such participants’nutrition services are or may be covered by another funding source;
b)there are written agreements concerning the reimbursement of meal cost pertaining to
community-based residential care facilities,community-based service providers,and other
public or private third-party payers.
-15-
Page 86 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 -ARP ACT FUNDS FOR
TITLE III-C-1&T|TLE III-C-2 NUTRITIONPROGRAMS
2.Nutritionservices providers under contract with an AAAto provide nutrition services
seek appropriate reimbursement from third-party payers (public and private)to pay for
congregate and home delivered nutrition services provided to covered participants when
such participants’nutrition services are or may be covered by another funding source.This
would include community-based residential care facilities,community-based service
providers,and other public or private third-party payers.a.Nutritionservices providers have
written agreements concerning reimbursement of meal cost (based on actual costs per
meal),participation of covered individuals,and other policies,procedures,and conditions in
accordance with NYSOFA’s standards.
E-
The Municipality shall ensure that program regulations are met as follows:
1.Efforts are made to conserve the nutritive value,?avor and appearance of foods at all stages of
food preparation,delivery and service with particular attention made to minimize the hot holding
time before they are consumed.Potentially hazardous foods (as de?ned in New York State
Sanitary Code Subpart 14-1.31)are held,delivered and served at temperatures 45 degrees
Fahrenheit or below or 140 degrees Fahrenheit or above.
2.Foods are portioned for service as indicated on approved menus.
3.Each nutrition services provider in accordance with applicable laws and regulations
accommodates the needs of individuals with disabilities or limited mobility and has available
for use upon request appropriate food containers,utensils,and other assistive devices.
4.When feasible and appropriate,arrangements are made for the availability of meals to
participants in weather-related emergencies.
5.There are written procedures concerning:
a.The provision of food and/or meals in weather related or other emergencies or disasters;
b.the cancellation of meals;
c.noti?cation of service delays or closings;
d.restrictions concerning the drop-off of home delivered meal(s);
e.the allowance of or prohibition against participants taking part or all their meal home for
later consumption regarding food safety issues and participant responsibility;and
f.the provision of appropriate food containers and utensils for individuals with disabilities.
6.Clients receiving home delivered meals are instructed on the requirements of receiving a
meals and the use and safe handling of the meal.
IV.FOOD SERVICE OPERATION
The Municipality shall ensure that:
Page 87 of 642
WESTCHESTER COUNTY
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 -ARP ACT FUNDS FOR
TITLE III-C-1 &TITLE III-C-2 NUTRITIONPROGRAMS
1.Allfacilities used for meal preparation and/or service delivery meet all applicable Federal
and State requirements,including the State Sanitary Code Part 14-1 requirements,and all
local health,sanitation,building,?re and safety regulations
2.Food costs using NYSOFA administered funding area accurately determined and calculated
on a quarterly basis
3.Procedures are in place to forecast the number of meals to be prepared andlor served daily
e.g.reservation system.
4.Standardized recipes are used for food production.
5.Food items on production and on-site menus are clearly identi?ed and portion sizes are
indicated as needed.
6.Portion control is maintained during food preparation and service to be consistent with
Registered Dietitian certi?ed menu requirements.
V.FIRE,BUILDINGAND HEALTHCODE COMPLIANCEANDSAFETY PROCEDURES
A_E TI 9 I.'5“E I
The Municipalityshall ensure that:
1.NYSOFA approval has been granted for the operation of any contracted or directly operated
nutrition site,satellite site,central kitchen or facility which prepares,packages or serves meals
using NYSOFA administered funding.Operation permits are kept on ?le at the agency for
NYSOFA to review.
2.NYSOFA has been noti?ed of any commercial caterer,restaurant,hospital,nursing home,
school or “Meals on Wheels"which provides meals under an agreement with a NYSOFA
administered program.
3.NYSOFA approval is received prior to any changes in the status of the operation of meal
sites,kitchens or caterers and restaurant-based sites and such changes are accurately
re?ected in the NYSOFA meal site roster.
4.All sites and food preparation facilities (contracted and directly operated)are inspected
annually by the local Department of Health.inspection reports and follow-up documentation
on compliance issues are kept on ?le with the AAA.
-17.
Page 88 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIORPROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR
TITLE III-C-1 &TITLEIII-C-2 NUTRITIONPROGRAMS
5.Allfacilities are in compliance with the NY State Sanitary Code and display operation
permits.'
6.Allfacilities have written con?rmation or permit posted that they comply with Fire
Department or Buildings Department regulations.
a.Exits are clearly identi?ed,well lit and free of obstacles/clutter.
b.Fire extinguishers are strategically placed and inspected annually.
c.Evacuation plans are posted.
7.Fire drills are conducted annually at all congregate sites and documented.
B.Food Service Practices Compliance
The Municipality should ensure that:
1.Food service practices comply with all applicable federal,New York State Sanitary
Code Part 14 and local health and sanitation regulations.
2.Time and temperatures of potentially hazardous foods (as de?ned in New York State
Sanitary Code Subpart 14-1.31)shall be taken and recorded as follows:
a.Final cooking temperatures.
b.Bulkfood temperatures must be taken prior to delivery,at delivery and at
serving time.
c.HDMend route temperatures must be taken monthly for each route.
3.Outbreaks of suspected food-borne illnesses are reported to the local Health
Department,NYSOFA and the AAAimmediately.
[REMAINDEROF PAGE INTENTIONALLYLEFT BLANK]
-13-
Page 89 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR
TITLE III-C-1&T|TLE III-C-2 NUTRITIONPROGRAMS
CONGREGATE SETTING NUTRITIONPROGRAM &HOME DELIVEREDMEALS PROGRAM
The Municipality shall provide a Congregate Setting Nutrition Program ("CSNP")or both a CSNP)
and a Home-Delivered Meals Nutrition Program ("HDMNP")which meets the requirements of the
Older Americans Act,and the rules and regulations of the Department of Health and Human
Services and the NYSOFA and the WCDSPS.
The Municipality,in connection with CSNP,shall serve and provide a lunch meal,in a setting and
atmosphere conducive to pleasant dining,at the site designated,five days a week,on Monday,
Tuesday,Wednesday,Thursday and Friday.The site shall be open to all persons who are sixty (60)
years of age or older and their spouses (hereinafter referred to as "Participants")for at least ?ve
consecutive hours per weekday,and the lunch shall be served between 11:30 a.m.and 1:30 p.m.on
those days.
The Municipalityshall collect voluntary contributions from Participants and shall collect the full price of
a meal from guests and staff members who are under the age of sixty (60)years at a rate agreed
upon between the County of Westchester (“County”)and the Municipality.
The Municipalityshall keep a separate ledger account of such contributions together with
supporting records and documents.
No eligible Participant shall be deprived or prevented from participating in the CSNP because of
inability to contribute or solely because of race,sex,creed,color,nationality,country of origin or
disability.
In addition to the foregoing,the Municipalitywillfurnish Participants with support services in
accordance with the Manual of Policy and Procedures for the Nutrition Program for the Elderly,
including but not limited to transportation assistance,an information and referral service,health and
wellness counseling,nutrition education,recreational activities,shopping assistance,and a program of
outreach to assure participation of special target persons including,but not limited to,minorities,
poverty level persons and isolated individuals.
The Municipalitywillencourage Participants to take part in the Project Council in order to achieve a
coordinated system of program services and rapid dissemination of infonnation and ideas regarding
CSNP matters.
19-
Page 90 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLE III-C-1&T|TLE III-C-2NUTRITIONPROGRAMS
E9£BA
The Municipality,in connection with the HDMNP,shall provide and serve a lunch meal ?ve days a week
on Monday,Tuesday,Wednesday,Thursday and Friday,between 11:30 a.m.and 1:30 p.m.,and/or a
cold supper on the same days at the eligible Participant's home.When feasible,the Program shall be
extended to include Saturday,Sunday and holidays.Said lunch meal shall be made available to
Participants.
The Municipalityshall collect voluntary contributions from Participants and the full cost of the meal
from guests and staff under 60 years of age at a rate agreed upon between the County and the
Municipality.The Municipalityshall keep a separate ledger account of such contributions together with
supporting records and documents.No eligible Participant shall be deprived or prevented from
participating in the HDMNPbecause of inability to contribute or solely because of race,sex,creed,
color,nationality,country of origin or disability.
In addition to the foregoing,the Municipalitywillfurnish Participants with Support services,in
accordance with the Manual of Policy and Procedures for the NutritionProgram for the Elderly,
including,but not limitedto,an information and referral service,health and wellness counseling,
nutrition education,and a program of outreach to assure participation of special target persons
including,but not limited to,minorities,poverty level persons,and isolated individuals.
[REMAINDEROF PAGE INTENTIONALLYLEFT BLANK
-20-
Page 91 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLEIll-C-1 &TlTLEIll-C-2 NUTRITIONPROGRAMS
EQ§M
1.It is understood and agreed that the Municipality bears an af?rmative obligation to answer
questions speci?cally or directly relating to this Agreement before any of?cial,board or agency
authorized or empowered to inquire into such matters.This section shall not be construed as
barring the Municipality,its directors,of?cers or employees from exercising their constitutional
privilege against self-incrimination.The foregoing,however,shall not be construed as limiting the
rights and remedies of the County in the event of such refusal,and when such body or agency is
wholly civil in nature,failure or refusal to fully cooperate with and diligently answer the inquiries of
such of?cial,board or agency may constitute grounds for the termination of this Agreement and/or
the exercise of any and all other rights or remedies which the County may have by reason of such
failure or refusal.
a.Such person,and any ?rm,partnership or corporation of which he is a member partner,
director or of?cer,shall be disquali?ed from thereafter selling to or submitting bids to or
receiving awards from or entering into any contract with the State,the County,or any public
departmentor of?cial thereof,for goods,work or services,for a period of ?ve (5)years after
such failure or refusal to fully cooperate with and diligently answer the inquiries of such of?cial,
board or agency may constitute grounds for the termination of this agreement and/or the
exercise of any and all other rights or remedies which the County may have by reason of such
failure or refusal.
b.Any and all contracts made with the State,the County,or any public department,agency or
of?cial thereof,since July 1,1959 by such person and by any ?rm,partnership or
corporation of which he is a member,partner,director or of?cer,may be canceled or
terminated by the County,without incurring any penalty or damages on account of such
cancellation or termination,but any moneys owing pursuant to said transaction or contract
prior to the cancellation and termination,shall be paid.
If the agreement between the Municipalityand food vendor has been bid,the food vendor
certi?es that:
a.The bid has been arrived at independently and has been submitted without collusion with any
other vendor of materials,supplies,or equipment of the type described in the invitation for bids.
b.The contents of the bid have not been communicated by the food vendor,nor,to its best
knowledge and belief,by any of its employees or agents,to any person not an employee or
agent of the food vendor or its surety of a bond furnished herewith prior to the opening of
the of?cial bid.
-21-
Page 92 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES )
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR UMIKO F fl
TITLE III-C-1 &TlTLE III-C-2 NUTRITION PROGRAMS
?
The information taken from standard definitions and units of service on page 4.
SERVICE:CONGREGATE SETTING NUTRITION PROGRAM
DEFINITIONOF SERVICE:
Congregate Meal -A hot or other appropriate meal,which meets nutritional requirements and is served
to an eligible participant in a group setting.
UNIT OF SERVICE:Each meal served.Meals served to individuals through means-tested programs such
as Medicaid Title XIXwaiver meals.
CMC6 Projected units:gg CMC6 Projected clients:I|Q
[REMAINDEROF PAGE INTENTIONALLYLEFT BLANK]
-22a-
Page 93 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 -ARP ACT FUNDS FOR o-6 cc
TITLEIII-C-1&TITLEIII-C-2 NUTRITIONPROGRAMS
ELAN.EQ.B.§EB¥I£E§
SERVICE:CONGREGATE SETTING NUTRITIONPROGRAM
1.If the Municipalityservices are not being targeted to those most in need,explain why services
should be funded.Placement of services is pre-targeted.
2.The Major Action Steps that willbe taken to improve the program must be completed below if:
0 the Municipality's previous ?scal year's performance is less than 75%or
o the Municipalityhas any unmet compliance requirements (service provision,recipient,
reporting,or ?scal).
2021 -2024 TIMETABLE
Page 94 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
T
,
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR OR-av»C:at e L
TITLE Ill-C-1 &TITLE III-C-2NUTRITIONPROGRAMS
?A
The information taken from standard definitions and units of service on page 4.
SERVICE:HOME DELIVEREDMEALS NUTRITION PROGRAM
DEFINITIONOF SERVICE:
Home Delivered Meal -A hot or other appropriate meal,which meets nutritional requirements and is
provided to an eligible person for home consumption.
UNIT OF SERVICE Each meal provided.Meals served to individuals through means-tested programs such as
Medicaid Title XIXwaiver meals.'
HDC6 Projected units:L8_1 HDC6 Projected clients:1;,‘El
[REMAINDEROF PAGE INTENTIONALLYLEFTBLANK]
-23a-
Page 95 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR_PROGRAMS AND SERVICES Zr {
2021 -,2024 CMC6 &HDC6 —ARP ACT FUNDS FOR Own 0 4‘Ct
TITLE III-C-1 &TITLE III-C-2 NUTRITIONPROGRAMS
?
SERVICE:HOME DELIVEREDMEALS NUTRITIONPROGRAM
1.If the Municipality services are not being targeted to those most in need.explain why services
should be funded.
Placement of services is pre-targeted.
2.The Major Action Steps that willbe taken to improve the program must be completed below if:
0 the Municipality's previous ?scal year's performance is less than 75%or
o the Municipality has any unmet compliance requirements (service provision,recipient,
reporting,or ?scal).
2021 -2024 TIMETABLE
WWWWWHW
-IIIIIIIIIIII
-III ‘IIIIIIIIK
-23b-
Page 96 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES ..
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR own0%°\.N.0v(Uli
TITLE III-C-1 &T|TLE III-C-2NUTRITIONPROGRAMS
ELAN.EQB§.EB¥|S2E§.
The information taken from standard definitions and units of service on page 4.
SERVICE:IN-HOMECONTACT AND SUPPORT:GROCERY DELIVERY
DEFINITIONOF SERVICE:
Services and activities designed to provide support to older people who are isolated because of physical
andlor cognitive limitations.These services are not de?ned separately elsewhere in the standard de?nitions
and may include but are not limited to:
UNITOF SERVICE:One contactldelivery of Grocerieslconsumable Supplies
CMC6 Projected units:_21_1 CMC6 Projected clients:NA’
I
HDC6 Projected units:?HDC6 Projected clients:II I
[REMAINDEROF PAGE INTENTIONALLYLEFT BLANK]
-24a-
Page 97 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES T.‘‘(;2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR ¢WV‘<3
TITLE III-C-1 &TITLEIII-C-2 NUTRITIONPROGRAMS
PLAN FOR SERVICES
cw~M-foN-CL
SERVICE:IN-HOMECONTACT AND SUPPORT:GROCERY DELIVERY
1.This service will be provided at the following site(s)during the following hours:
SITE LOCATION DAYSIHOURS OF OPERATION
2.This service will be provided by the following staff person(s):
DAYSIHOURS OF SERVICE PROVISIONSTAFFPERSON
Is this service accessible to the Mobility Disabled?()Yes ()No
Is this service accessible to the Wsually Impaired?()Yes ()No
Is this service accessible to the Hearing Impaired?()Yes ()No
-24b-
Page 98 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES‘‘Fr2021-2024 CMC6 &HDC6 —ARP ACT FUNDS FOR 3 """°-WM/?M
TITLEIII-C-1&T|TLE III-C-2NUTRITIONPROGRAMS
PLAN FOR SERVICES
SERVICE:IN-HOMECONTACT AND SUPPORT:GROCERY DELIVERY
3.Describe how this service will be organized,operated,and coordinated.Describe the intended
impact of the program.Outline any "new mechanisms involved in the program (i.e.innovative
activities which facilitate access to andlor coordination of services).Attach an organization chart
for this program for which job descriptions are a part of this Schedule.
I
.Ilil
LIIII
El
-24c-
Page 99 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES ..—-F-2021 -2024 CMC6~&HDC6 —ARP ACT FUNDS FOR ‘5"‘“‘‘InIIjIl~Ma~f0'
r19cL
.
TITLEIII-C-1 &TITLEIII-C-2 NUTRITIONPROGRAMS
PLAN FOR SERVICES
SERVICE:IN-HOMECONTACT AND SUPPORT:GROCERY DELIVERY
4.Did the last MonitoringIEvaIuation Report from DSPS show unmet compliance requirements?
If so,describe and complete number 5.
5.The Major Action Steps that will be taken to improve the program must be completed below if:
0 the Municipality's previous programmatic and/or ?scal year's performance is less than 90%or
o the Municipalityhas any unmet compliance requirements (service provision,recipient,reporting,or
?scal).
2021 -2024 TIMETABLE
MAJOR ACTION JAN MAY JUN JUL OCT NOV
STEPS
-IIIIIIIIIIII
-IIiII|I%IIIIIII
-IIIIIIIIIIII
-IIIIIIIIIIII
-IIII
Page 100 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES :5;12021-2024 CMC6 8:HDC6 -ARP ACT FUNDS FOR '9'
TITLE III-C-1 &TITLE III-C-2 NUTRITIONPROGRAMS
?A
The information below taken from standard definitions and units of service on page 4.
SERVICE:OTHER:CONSUMABLE SUPPLIES:
DEFINITIONOF SERVICE:
Purchase of consumable supplies or material aid to meet basic necessities to bene?t older adult and/or
their family caregiver.The supplies or material may include,for example,groceries,cleaning supplies,
masks,gloves,continence items,personal hygiene supplies (including soap,toothpaste,toilet paper,
sanitary wipes,incontinence supplies),cell phone access or internet access.Note:This is to report an
instance of purchasing groceries,supplies,cell phone access or internet access or other items with
program funds.For reporting the delivery,please also see In-Home Contact and Support.
UNITOF SERVICE:One activity
CMC6 Projected units:21_1 CMC6 Projected clients:I 9[A‘
HDC6 Projected units:§;l§
_
HDC6 Projected clients:ZI
-25a-
Page 101 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR LH\0 ‘F Gt M’cL_,
TITLEIII-C-1&T|TLE III-C-2NUTRITIONPROGRAMS
PLAN FOR SERVICES
SERVICE:OTHER:CONSUMABLE SUPPLIES
1.This service will be provided at the following site(s)during the following hours:
SITE LOCATION DAYSIHOURS OF OPERATION
‘
2.This service will be provided by the following staff person(s):
STAFF PERSON DAYSIHOURS OF SERVICE PROVISION
Is this service accessible to the MobilityDisabled?()Yes ()No
Is this service accessible to the Visually Impaired?()Yes ()No
Is this service accessible to the Hearing Impaired?()Yes ()No
-25b-
Page 102 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES ‘
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR A of
TITLE III-C-1&TITLEIII-C-2NUTRITIONPROGRAMS
PLAN FOR SERVICES
SERVICE:OTHER:CONSUMABLE SUPPLIES
3.Describe how this service will be organized,operated,and coordinated.Describe the intended
impact of the program.Outline any "new mechanisms invoived in the program (i.e.innovative
activities which facilitate access to andlor coordination of services).Attach an organization chart
for this program for which job descriptions are a part of this Schedule.
_III
IIIII
LVJ ‘
—25c-
Page 103 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR Ido-v\U‘FIhImar?¢cL.
TITLEIII-C-1 &TITLE Ill-C-2 NUTRITIONPROGRAMS
PLAN FOR SERVICES “OTHER”
SERVICE:OTHER:CONSUMABLE SUPPLIES
4.Did the last MonitoringIEva|uation Report from DSPS show unmet compliance requirements?
If so,describe and complete number 5.
5.The Major Action Steps that will be taken to improve the program must be completed below if:
-the Municipality's previous programmatic and/or ?scal year’s performance is less than 90%or
-the Municipalityhas any unmet compliance requirements (service provision,recipient,reporting,or ?scal).
2021 —2024 TIMETABLE
MAJOR ACTION JAN MAY JUN JUL OCT NOV
STEPS-IIIi_IIIIIIII-IIM ‘IIIIIIII
-25d-
Page 104 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR
TITLEIII-C-1&TITLEIII-C-2 NUTRITIONPROGRAMS
JOB DESCRIPTIONS
Job Descriptions of positions funded with American Rescue Plan Act federal grant funds for
Title ill-C Programs under the Older Americans Act,as amended,must be submitted with this Schedule.
MUNICIPALITY:v-—V\oi’-’mwonec
ADDRESS:\
A n o -111“)e LI 051]
r
JOB TITLE:.In W
CONTRACT PERIOD:FROM:Agril 1,2021 TO:Se tember 30 2024
BASIC FUNCTIONSTO BE PERFORMED BY EMPLOYEE:
_?mLLi._d‘rw~2r§~,G.HU{Y\ea,L$.4 -A We/I ‘G41!’
0 -2’IV\t0\I.'éQ.\I€-'-O6rI<:‘-|,./B g/UIZL
I :ImA__:«{?:lz?es?yx A9 0?Nc{.\_/%I""(S
1.
2.
3.
4..._..o -.'«I amine/«:I~acI~\Iv~<t§.r—L.
5.
6.
I ‘"to '-‘IV __
‘<3
I
c ._‘Ix'd Ca ..1’
I41 115:}‘veg’o~cL.
I
I M In C’4’‘<3’If (<1
I‘..-A .;A
S
v I c '4 ~‘_4 nJé£no urcg?/L.
_A s ..._t
I [II
IF POSITION IS ALREADYFILLED,NAMEOF EMPLOYEE:A°C I --D;.I f
NAMEOF IMMEDIATESUPERVISOR:_ll
',.,I u’-4.
I
POSITION WITHMUNICIPALITY:In C .'"C’cU\,’(‘W94
-26-A
Page 105 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR
TITLEIII-C-1&TITLE III-C-2NUTRITIONPROGRAMS
JOB DESCRIPTIONS
Job Descriptions of positions funded with American Rescue Plan Act federal grant funds for
Title Ill-C Programs under the Older Americans Act,as amended,must be submitted with this Schedule.
MUNICIPALITY:(T.-u-«ox A Mac L
ADDRESS:
JOB TITLE:
CONTRACT PERIOD:FROM:April 1,2021 TO:Se tember 30 2024
BASIC FUNCTIONS TO BE PERFORMED BY EMPLOYEE:
1’|’I5.‘I L ~i.‘O '1 '
New I co..2 MI ,9L
IF POSITION IS ALREADY FILLED,NAME OF EMPLOYEE:.L‘I'I~I€{’I\I hn
NAMEOF IMMEDIATESUPERVISOR:QEN
POSITION WITHMUNICIPALITY:r «ores-}r«'\N\er '
.N1 ‘CLO
-26-E
I
Page 106 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLE III-C-1&TITLEIII-C-2 NUTRITIONPROGRAMS
JOB DESCRIPTIONS
Job Descriptions of positions funded with American Rescue Plan Act federal grant funds for
Title Ill-C Programs under the Older Americans Act,as amended,must be submitted with this Schedule.
MUNICIPALITY:u-vY\oi?cwno-{0Ir‘CC—S
S
ADDRESS:‘.O -II .....I e u.09/
JOB TITLE:cc e U*\E
-‘
CONTRACT PERIOD:FROM:Agril 1,2021 T0:Se tember 30 2024
BASIC FUNCTIONS TO BE PERFORMED BY EMPLOYEE:
1.CL -I-:3 ex.
A n‘\I evtier’
2.d r I“I 6»u r I “Pip
3..at 4 I rwx 4 .es ‘a ea‘-nI_.§
4.6 e 0.o.L4
5..a «I».er en .c.I -‘LQ>W~'(3'"
6.C.-\r»v~"In .‘.1 4 ‘I/mu PvI°~'L°
a"MINIMUMACCEPTABLE TRAINING,EXPERIENCE,KNOWLEDGE,SKILLS AND ABILITIES:
.9:UAOWIIL..'9<I'I ‘A.’U“f 'I"IV‘M 4 0 (4 L‘!L <1 0'-1'.’‘J V
*o :.«-In «rm ca«---
~~\35,9 ‘I ~..'.0.
I
K ‘L.’;L_4 -1 h’I4’-we Q {S‘0\!r(Q-
-‘’‘MI ~
0 \..l at‘;.4
IF POSITION IS ALREADYFILLED,NAMEOF EMPLOYEE:;QI4,,4;(&El:-I:OI_«,p
NAMEOF IMMEDIATESUPERVISOR:II [
I
POSITION WITHMUNICIPALITY:3 I62£m?£aI_,gof Q 26’C fg?
-25-
Page 107 of 642
WESTCHESTER COUNTY
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLEIII-C-1&TITLEIII-C-2NUTRITIONPROGRAMS
A
SUBCONTRACTING FOR FOOD
The Municipality shall not assign,transfer,subcontract,or othenlvise dispose of this Agreement or any
right,duty or interest herein without the prior written approval of the County.The Municipalitymay
subcontract for food,without obtaining approval from the County,where the Municipality does not
produce food;provided,however,that (a)the County shall be promptly noti?ed of each such food
subcontract and shall retain the right to disapprove any such food subcontract for cause;(b)the
Municipalityand the food subcontractor shall execute the agreement annexed hereto and made a part
hereof as Attachment 1;or some such similar agreement,the terms of which do not differ in any
material respect from the terms contained in Attachment 1;and (c)a copy of such agreement is
fowvarded to the County immediately upon execution by the parties thereto.If the Municipalityprepares
its own meals on site,the Municipalityis required to execute the letter annexed hereto and made a part
hereof as Attachment 2.
-27.
Page 108 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR /Ia
TITLE III-C-1 &TITLE III-C-2 NUTRITIONPROGRAMS
AEAQHMENJLI.
CATERER AGREEMENT
A.FOOD VENDOR NAME:I -)(J6
ADDRESS:“Ls”cLvv~0-f M9 0
./
MUNICIPALITYNAME:I.F 01
ADDRESS:
ESTIMATED TOTAL AMOUNTOF CONTRACT:
For Congregate Meals:$
For Home Delivered:$I
LOCATIONOF MEALSPREPARATION SITE:(-
‘csV
"T 'Z§’I Ma“\,0v(UMcklbwfMamaron
ccglul
'N1 (the "Food V ndor’s Addres ”)
lo
NUMBEROF SITES SERVED:I??,i HInM
ESTIMATEDTOTAL MEALSTO BE SERVED IN PROJECT YEARII‘
For Congregate Meals:25QQQZgfc -
For Home Delivered Meals:O K -
CHARGE PER MEALACTUALLYSERVED:
For Congregate Meals:$S
For Home Delivered Meals:$8'.
B.MUNICIPALITYAND FOOD VENDOR AGREE AS FOLLOWS:
1.Foo Vendor shall provide an estimated meals per day on the following days:
Monday /|'uesday Wednesday
I/Thursday(%=riday__&_Saturday Sun ay
,
«r~F J
2.The Food Vendor shall deliver such meals to ’€r‘(‘QUE
(the HOIWI
DAW
W
"Municipality")in heated or refrigerated containers that willmaintain hot od above 140 degrees F.and cold “("0§n.\1r5
food below 45 degrees F.
The Municipality's Employees willassist in unloading heated and refrigerated containers
from the transport vehicle.
-23-
Page 109 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR om «Mo 0 e
TITLEIll-C-1 &T|TLE III-C-2NUTRITIONPROGRAMS
A]:l:ASztlllllENJ'..1.l9.Ql:l:r_’I2l
CATERER AGREEMENT
3.The Food Vendor shall have such meals ready for transport in heated andlor refrigerated
containers no later than II a.m.each day.
4.All meals willfurnish one-third the Dietary Reference Intakes (DRls)developed and published by
the Institute of Medicine (IOM)and as required by the National Nutrition Program for the Elderly.
5.The following meal pattern willbe adhered to,to insure meeting one-third DRls:meat,?sh,poultry
(minimum of 2 oz.cooked edible portion not to include breading).Vegetables and fruit (3 servings),grainsl
whole grains (2 servings,1 ounce each,one serving must be whole grain),butter or margarine (1-2 tsp),and
dairy (1 serving).
6.Westchester County Department of Senior Programs and Services willsubmit to the
Municipalitya menu containing a minimumof a six-week cycle of meals approved by the project
dietitian.The Municipalityshall make its best efforts to adhere to this menu.In any event the
Municipalityshall adhere to the meal pattern requirements set forth in Paragraph 5.
7.(9 The Food Vendor shall provide enough food,according to the meal pattern,to provide meals for an
estimate _people per day which may include milk,bread,butter,napkins,salt,pepper,knives,folks.spoons
and such other necessary items for an adequate table setting as set forth in the bid speci?cations,the temts of
which shall be deemed incorporated by reference herein as if the same were set forth at length.
8.The Food Vendor shall prepare the food hot and ready to serve.Hot food must be at least 140
degrees F.and cold food 45 degrees F.when delivered by the transport vehicle.The Municipality'sNutrition
Site Manager willcheck all delivered food -as it arrives to insure proper food temperature and proper number of
meals.
9.The Food Vendor willbe open for inspection and program evaluation during the normal business
hours by representative of local and State Departments of Health,local nutrition program,County and State
Offices for the Aging,State Of?ce of General Services,U.S.Administrationon Aging.U.S.Department of
Agriculture and General Accounting Of?ce.
10.The Food Vendor shall meet all Federal.State and local health codes.
11.The Food Vendor shall be responsible for ensuring that all vehicles used in the transport for food
prepared hereunder are maintained in a clean manner.Such vehicles shall also be available for inspection by
the agencies listed in Paragraph 9 above.
12.The Food Vendor willimplement any recommendations made by the agencies listed in
Paragraph 9.
13.The Food Vendor shall indemnify and save harmless New York State and Westchester County
from any and all claim or claims whatsoever arising from or in connection with services rendered
hereunder,including,but not limitedto,claims resulting from poisoning caused by food pursuant to this
agreement.
-29-
Page 110 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES s N2021-2024 CMC6 8.HDC6 —ARP ACT FUNDS FOR u—v\(9.M6
TITLE III-C-1 &T|TLE III-C-2 NUTRITIONPROGRAMS
mA
CATERER AGREEMENT
14.The Food Vendor shall provide evidence of those insurance policies required by the
Municipality.
15.The Food Vendor shall post bond in the amount of one month's fees as security against default
by the Food Vendor in the performance of its duties under this contract.
16.The Food Vendor shall adhere to the provisions of the Civil Rights Act of 1964 and all
amendments thereto,Executive Order 11246 and 11375 as supplemented by 41 CFR Part 60 and agrees not to
discriminate against any individual on the basis of race,sex,color,creed,age,religion,disability,marital status
or national origin.
17.The Food Vendor shall provide the Westchester County Department of Senior Programs and
Services with a cost breakdown of the food provided by raw food,preparedfood,transportation,and other costs
attributed to the local project as New York State Of?ce for the Aging (NYSOFA)and Administration on Aging
may request.
18.The Food Vendor shall submit billings to the Municipalityat the end of each calendar month for the
actual number of meals prepared and any additional food prepared and delivered at the request of the
Municipality's Site Manager during the said calendar month.
19.The Food Vendor agrees to retain records substantiating the basis for payment hereunder for a
period of three (3)years following the ?nal payment hereunder,and shall make such records available to
representatives of the United States Department of Health and Human Services,the NYSOFA,the Westchester
County Department of Senior Programs and Services and the Municipality.in the event one or more of the
foregoing agencies commence an audit,or litigation or other action concerning the payments made under this
contract,the Food Vendor shall retain such records until such audit,litigation or other action is concluded,or
until expiration of the said three-year period,whichever is later.
20.The Food Vendor may tenninate this contract at any time during its term without cause by giving
not less than sixty (60)days prior written notice to the Municipality of the intention to terminate this contract and
the speci?c termination date.
21.This contract may be terminated by the Municipalityon thirty (30)days written notice to the Food
Vendor whenever such termination is in the best interest of the Recipient._.
The-l'uu1H(en»dor;HOHLOV‘1703 SEN/\U2_
\’?((‘€!;>ICI€i«’I‘I3/Z423(Original Signatu ré only)’Title (Date
The Municipality:I0v-A MnNnfdA(bL
By:
(Original Signatu re only)(Title)(Date)
.30.
Page 111 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR am»ix-9C
TITLEIII-C-1&TITLEIII-C-2NUTRITIONPROGRAMS
A]IA§l:lllllENI.Z
REGIONAL KITCHENAGREEMENT *’/I
AGREEMENT made this day of ,20 by and between:
a corporation,of the State of New York,with its
principal of?ce at
(hereinafter referred to as the "Preparer")
and a
corporation,of the State of New York,with its principal office at
(hereinafter referred to as the "Recipient")
WlINE§§EIl:l.'.
WHEREAS,the Preparer and the Recipient wish to enter into an agreement for the preparation
of Senior Citizens Nutrition Program Meals.
NOW,THEREFORE,the parties hereto do mutually agree as follows:
1.The Preparer shall prepare approximately meals per day.Monday
through Friday,excluding national holidays,from to ,on the
premises located at (“Preparation Site”),
at a cost of $per meal.
2.The Recipient shall be responsible forthe pick-up of such meals at the Preparation Site
and the delivery to the Recipient's distribution site.
The Preparer's Nutrition Program Employees willassist in loading heated or refrigerated containers
into the transport vehicle.
3.The Preparer shall have such meals ready for transport in heated andlor refrigerated
containers no later than a.m.each day.
4.All meals willfurnish one-third the Dietary Reference Intakes (DRls)developed and
published by the Institute of Medicine (IOM)and as required by the National NutritionProgram for the
Elderly.
-31-
Page 112 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES {“
2021 -2024 CMC6 8:HDC6 -ARP ACT FUNDS FOR 016
TITLE III-C-1 &TITLE III-C-2 NUTRITIONPROGRAMS
REGIONAL KITCHENAGREEMENT
5.The following meal pattern willbe adhered to,to insure meeting one-third DRIs:meat,?sh,
poultry (minimum of 2 oz.cooked edible portion not to include breading),vegetables and fruit (3
servings),grainsl whole grains (2 servings,1 ounce each,one serving must be whole grain),butter or
margarine (1-2 tsp),and dairy (1 serving).
6.Westchester County Department of Senior Programs and Services willsubmit to the
Preparer a menu containing a minimum of a six-week cycle of meals approved by the project
dietitian.The Preparer shall make its best efforts to adhere to this menu.In any event,the Preparer
shall adhere to the meal pattern requirements set forth in Paragraph 5.
7.The Preparer shall provide enough food,according to the mealpattern to provide mealsfor
approximately --people per day including milk,bread,butter and such other necessary
items as deemed appropriate by both parties.
8.The Preparer shall prepare the food hot and ready to serve.Hot food must be at least 140
degrees F.and coldfood 45 degrees F.when delivered ._bythe transport vehicle.The Recipient's
NutritionSite Manager willcheck all delivered food as it arrives to insure proper food temperature.
9.The Preparation Site willbe open for inspection and program evaluation during normal
business hours by representatives of local and State Departments of Health,local nutrition program,
County and State Offices for the Aging,State Office of General Services,U.S.Administrationon
Aging,U.S.Department of Agriculture and General Accounting Of?ce.
10.Preparer willimplementany recommendations made by the above-mentioned agencies in
paragraph 9.
11.The Preparation Site shall meet all Federal,State and local health codes.
12.Recipients shall be responsible for ensuring that all vehicles used in the transport of food
prepared hereunder,are maintained in a clean manner.Such vehicles shall also be available for
inspection by the agencies listed in paragraph 9 above.Recipient willimplement any
recommendations made by the agencies in paragraph 9 concerning transport vehicles.
13.The Preparer shall indemnify and save harmless New York State and Westchester County
from any and all claim or claims whatsoever arising from or in connection with services rendered
hereunder,including,but not limited to,claims resulting from poisoning caused by food pursuant to
this agreement.
14.The Preparer's posting of a bond in the amount of one month's fees as security against
default by the Preparer in the performance of its duties under this contract is hereby waived by the
Recipient.
-32-
Page 113 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR _.Own0 fwv~o~rtm€C/L-
TITLE III-C-1&TITLEIII-C-2NUTRITIONPROGRAMS
REGIONALKITCHENAGREEMENT
15.The Preparer shall adhere to the provisions of the Civil Rights Act of 1964 and all
amendments thereto,Executive Order 11246 and 11375 as supplemented by 41 CF R Part 60 and
agrees not to discriminate against any individualon the basis of race,sex,color,creed,age,religion,
disability,marital status or national origin.
16.The Preparer shall provide the Westchester County Department of Senior Programs and
Services with a cost breakdown of the food provided by raw food,prepared food,transportation,and
other costs attributed to the local project,as New York State Of?ce for the Aging and Administration
on Aging may request.
17.The Preparer shall submit billings to the Recipient at the end of each calendar month for
the actual number of meals prepared and any additional food prepared and delivered at the request of
the Recipient's Site Manager during said calendar month.
18.The Recipient agrees to pay all amounts due on said billings within two (2)weeks of the
receipt of said billings.
19.The Preparer agrees to retain records substantiating the basis for payment hereunder for a
period of three (3)years following the final payment hereunder,and shall make such records available
to representatives of the United State Department of Health and Human Services,the New York State
Of?ce for the Aging,the Westchester County Department of Senior Programs and Services and the
Recipient.In the event one or more of the foregoing agencies commence an audit,or litigation or
other action concerning the payments made under this contract,the Preparer shall retain such
records until such audit,litigation or other action is concluded,or until expiration of the said three-year
period,whichever is later.
20.The Preparer may tenninate this contract at any time during its term without cause by
giving not less than sixty (60)days prior written notice to the Recipient of the intention to terminate
this contract and the speci?c termination date.
21.This contract may be terminated by the Recipient on thirty (30)days written notice to the
Preparer whenever such termination is in the best interest of the Recipient.
The Preparer:
By:
(Original Signature only)(Title)(Date)
The Recipient:
By:
(Original Signature only)(Title)(Date)
-33-
Page 114 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR
TITLE III-C-1&TITLE Ill-C-2 NUTRITIONPROGRAMS
BEm?
Without limitingthe right of the County to require additional reports and unless otherwise speci?ed in
writing by the County,the Municipalityshall furnish the following reports to the County Department
of Senior Programs and Services prior to the tenth (10th)working day of each month unless
otherwise noted:
1.
2.
10.
11.
12.
13.
Job description reports for personnel employed during the termof this Agreement.
Resumes of persons employed.
A report of personnel bene?t policies,including wages,hours,vacationand all other leave time and
fringe benefits shall be submitted to the County by the first day of the second month of the program.
Monthly time sheets of staff to be maintained for audit purposes.
Such accounts and documents as willserve to permit expeditious determination to be made at any
time of the status of funds within the award,including the disposition of all monies received from the
Municipalityand the nature and amount of all expenditures claimed against such funds.
At the request of the County,the Municipality willsubmit a writtenreport describing the methods
used to satisfy the service needs of low income minority individuals,and ‘Section 306(4)(B)(i)’older
individualswho are residing in rural areas,have greatest economic or social need (with particular
attention to low-income minority individuals and older individuals residing in rural areas),have severe
disabilities,have limited English pro?ciency,have Alzheimer's disease and related disorders with
neurological and organic brain dysfunction (and the caretakers of such individuals),and are at risk for
institutional placement,all as speci?ed in Section 306(4)(B)(i)of the Older Americans Act of 1965,as
amended.
Monthly Reports of service(s)provided,recipient population characteristics,and expenditures for the
program.
Claims for expenses incurred in the provision of said services,accompanied by such registration
forms or other documentation necessary to support claims for said expenses.
Participant Daily Registration Report
Monthly Nutrition Services Report
Monthly Contribution Report Indicating Bank Deposits for Title IIIC-2 Programs
Equipment Inventory Sheets for each item costing $300.00 or more purchased with funds
provided under this Agreement
Paid Food Bills.
-34..
Page 115 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLEIll-C-1 &T|TLE III-C-2NUTRITIONPROGRAMS
VOUCHERING SYSTEM FOR LINE-ITEMCONTRACTS
1.On a monthly basis Municipalityshould submit its payment voucher and back-up documentation for
budgeted expenses.For personnel expenses,provide payroll check numbers (if applicable),pay
dates and time frame.For all other expenses,submit copies of invoices,check numbers and dates
paid.When contributions have been received,copies of the deposit slips need to be included with the
monthly payment voucher.
[REMAINDEROF PAGE INTENTIONALLYLEFT BLANK]
-35-
Page 116 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES :32021-2024 CMC6 &HDC6 —ARP ACT FUNDS FOR
TITLE III-C-1 &TITLE III-C-2 NUTRITIONPROGRAMS
EI.AN.EQB.AI.I.D|I
Describe the Municipality's plan for providing for an organization-wide audit no less than once every two
years.If Municipalitydid not have an audit conducted during the preceding year it is required to have an
audit conducted during the current year.An audit should cover the two preceding years,except in the
case where audits are conducted annually.Audits are to be conducted in accordance with the
"Guidelines for Financial and Compliance Audits of Federally Assisted Programs,and the Standards for
Audit of Governmental Organizations,Programs,Activities and Functions."
1.When was the most recent audit conducted?D(‘~£’v-L4SI,Z 07'I
2.What time period was covered in the audit?/Tc:-?u ,at w’
3.Who conducted the audit?Name&Title ‘-u A a
4.Was a copy of the audit forwarded to the Westchester County Department of Senior Programs
and Services?C‘046 Fev'i0llSI130‘-I’.xYes ()No -Ifug,lease do o.
If Municipalitywillhave an organization-wide audit conducted during the current year,describe below
the plan for selection of anauditor,the period to be covered and the scope of the audit.If
Municipalitywillm_t have an audit conducted during the current year,brie?y describe below its future
auditplans.Q S PLLC _’
K
I (5 IL c\6'\.O
-36..
Page 117 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR 20 0‘fl 0'73 ‘‘’''‘'‘‘/<M-'¢/C.
TITLEIII-C-1 &TITLEIII-C-2 NUTRITIONPROGRAMS
MIIE§
This category includes the monitoring,evaluation,and commenting on all policies,programs,hearings
and community actions which affect older persons,the conducting of public hearings on the needs of
older persons,the representation of the interests of older persons to public of?cials,public and private
agencies and organizations,and coordinating planning with other agencies and organizations,to promote
new or expanded bene?ts and opportunities for older persons.
Advocacy is not a service category,but is inherent in all services provided to the elderly.
Please describe the Municipality's speci?c plans for advocacy activities in this program year:
Page 118 of 642
WESTCHESTER COUNTY
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 -ARP ACT FUNDS FOR
TITLEIII-C-1&T|TLE III-C-2 NUTRITIONPROGRAMS
?
1.The Municipalityhereby certi?es that it willcomply with the equal opportunity clause
contained in section 202 of Federal Executive Order 11246,as codi?ed under 41 CF R 60-1.4,
attached hereto.
I i mgmwgnrclb
Munici aity
Signature of Person Signing Agreement Date
Title
Name of Staff Person Designated to be the
Af?rmative Action Of?cer
-33-
Page 119 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLE Ill-C-1 &TlTLE III-C-2 NUTRITIONPROGRAMS
During the performance of this Agreement,the Municipalityagrees as follows:
(1)The Municipalitywill not discriminate against any employee or applicant for employment because of race,color,
religion,sex,sexual orientation,gender identity,or national origin.The Municipalitywilltake af?rmative action to
ensure that applicants are employed,and that employees are treated during employment,without regard to their
race,color,religion,sex,sexual orientation,gender identity,or national origin.Such action shall include,but not
be limitedto 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 Municipalityagrees to post in conspicuous places,available to employees and applicants for
employment,notices to be provided by the contracting of?cer setting forth the provisions of this nondiscrimination
clause.
(2)The Municipalitywill,in all solicitations or advertisements for employees placed by or on behalf of the Municipality,
state that all qualified applicants willreceive consideration for employment without regard to race,color,religion,
sex,sexual orientation,gender identity,or national origin.
(3)The Municipalitywill send to each labor union or representative of workers with which he has a collective
bargaining agreement or other contract or understanding,a notice to be provided by the agency contracting
officer,advising the labor union or workers‘representative of the Municipality'scommitments under section 202 of
‘Executive Order 11246 of September 24,1965,and shall post copies of the notice in conspicuous places
available to employees and applicants for employment.
(4)The Municipalitywillcomply with all provisions of Executive Order 11246 of September 24,1965,
and of the rules,regulations,and relevant orders of the Secretary of Labor
(5)The Municipalitywillfurnish 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 willpermit
access to his books,records,and accounts by the contracting agency and the Secretary of Labor for purposes of
investigation to ascertain compliance with such rules,regulations,and orders.
(6)In the event of the Municipality'snon-compliance with the nondiscrimination clauses of this contract or with any of
such rules,regulations,or orders,this Agreement may be canceled,terminated or suspended in whole or in part
and the Municipalitymay be declared ineligible for further Government contracts in accordance with procedures
authorized in Executive Order 11246 of September 24,1965,and such other sanctions may be imposed and
remedies invoked as provided 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.
-39-
Page 120 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLE III-C-1&T|TLE III-C-2 NUTRITION PROGRAMS
?
(7)the Municipalitywill include 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 24,1965,so that such provisions willbe binding upon each
subcontractor or vendor.The Municipalitywilltake such action with respect to any subcontract or purchase
order as may be directed by the Secretary of Labor as a means of enforcing such provisions including
sanctions for noncompliance:Provided,however,that in the event the Municipalitybecomes involved in,or is
threatened with,litigation with a subcontractor or vendor as a result of such direction,the Municipality may
request the United States to enter into such litigationto protect the interests of the United States.
[REMAINDEROF PAGE INTENTIONALLYLEFT BLANK]
-40-
Page 121 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR Ouwx MC 0»A
11TLEIll-C-1 &T|TLE Ill-C-2 NUTRITIONPROGRAMS ~
:Paid staff assigned to programslservices in this schedule.
Job Descri tions must be submitted with schedule unless the are alread on ?le with WCDSPS.
(Employees/staff are de?ned as those persons for whom W2 forms are maintained.Persons receiving 1099
forms are not,for the purpose of this document,to be listed as employees).
1.Total number of paid staff:
2.Full-timepaid staff (30 hrs.or more per week):
3.Part-time paid staff (less than 30 hrs.per week):
4.Total number of paid staff 60 years of age or older:
5.Total number of paid female staff:
__i__
___Z__
V
2.
__.£__
Total number Ofpaid disabled staff:(2
2
O
__(i____
__l___
_;D___
_L
9’
7.Total number of paid minority staff:
a.Number of paid American |ndianIAlaskan Native staff:
b.Number of paid Asian/Paci?c Islander staff:
c.Number of paid Black staff (n_otof Hispanic origin):
d.Number of paid Hispanic staff:
e.Number of paid minority staff that fall
under two or more of the above minority statuses
Municipality Volunteers Assigned to Projects in this Schedule:
Aged 60+
Minority
-41-
Page 122 of 642
SCHEDULE “D”
CERTIFICATION REGARDINGDEBARMENTAND SUSPENSION
1)In order to assure compliance with 2 C.F.R.Part 180,2 C.F.R.Part 376,and other
applicable law,the Municipalitycerti?es that it,its principals,and af?liates
(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 Agreement been convicted of or had
a civiljudgment 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,falsi?cation or
destruction of records,making false statements,or receiving stolen property;
(c)Are not presently indicted for or othenlvise criminally or civillycharged 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 Agreement had one or more public
transactions (Federal,State or local)tenninated for cause or default.
2)Where the Municipalityis unable to certify to any of the statements in this paragraph,the
Municipalityshall attach an explanation to this certi?cation.
u-«l\/1‘I,Vka»()
Contracting Entity’s Name
Authorized Signature
Name:
Title:
Date:
Page 123 of 642
SCHEDULE “E”
NEW YORK STATE OFFICE FOR THE AGING
PROGRAM INSTRUCTION18-PI-17
NYSOFA CONTRIBUTIONS
AND OTHER PROGRAM INCOME POLICY
Page 124 of 642
NEW YORK STATE OFFICE FOR THE AGING
2 Empire State Plaza,Albany,NY 12223-1251
Andrew M.Cuomo,Governor Greg Olsen,Acting Director
An Equal Opportunity Employer
PROGRAM INSTRUCTION Number:18-Pl-17
supersedes:81 -TAM-Ill-B-6,82-Pl-Ill-1 7,
83-Pl-lll-B-35,84-Pl-6,
90-TAM-5,90-PI-23,92-Pl-56,
92-PI-56,03-PI-05,14-TAM-01
Expiration Date:
DATE:July 27,2018
TO:Area Agency on Aging Directors
SUBJECT:NYSOFA Contributions and Other Program Income Policy
ACTION REQUESTED:Review this Program Instruction (Pl)against local policies,
procedures,and documents and make any necessary modi?cations to ensure that
contributions and other program income received is appropriately solicited,collected,
protected,and used to expand and support services.
RESPONSE DUE DATE:There is no reply necessary at this time.However,Area Agencies
on Aging (AAA)must comply with this policy.A review of local policies should be
undertaken as soon as possible and appropriate corrective actions or policy enhancements
must be made.
PURPOSE:To ensure proper implementation of statutory and regulatory provisions for
program income and to ensure that the necessary internal controls exist to properly account
for and protect program income collected by the AAAs and their contractors.
BACKGROUND:Section 315 of The Older Americans Act (OAA)deals with Consumer
Contributions,i.e.,Cost Sharing and Participant Contributions.Various laws and
regulations,speci?cally including federal regulations at 45 CFR §1321.67,state law at
Section 214(4)(k)of the NYS Elder law,and state regulations at 9 NYCRR §§6654.5 and
6654.6,also impose requirements on program income.
Page 125 of 642
l.Statutory and Regulatory References
A.Section 315 of The Older Americans Act addresses consumer contributions,i.e.,cost
sharing and participant contributions.
1.Cost Sharing -Section 315(a)allows cost sharing for certain OAA-funded
services provided that the state implements a cost sharing policy complete
with a formal sliding scale to be used to determine each older person's share
of the cost of the service.Section 315(a)also details several other
requirements for a state implemented cost sharing policy including a provision
that permits AAAs to request a waiver from the state policy.
2.Contributions -Section 315(b)of the OAA states that “Voluntary contributions
shall be allowed and may be solicited for all services for which funds are
received under this act provided that the method of solicitation is noncoercive.
Such contributions shall be encouraged for individualswhose self-declared
income is at or above 185 percent of the poverty line,at contribution levels
based on the actual cost of services.”AAAs and service providers may not
means test for any service for which contributions are accepted or deny
services to any individualwho does not contribute to the cost of the service.
OAA §315(b)(4)requires AAAs to ensure that each service provider will:
a)provide each recipient with an opportunity to voluntarily contribute to the
cost of the service;
b)clearly inform each recipient that there is no obligation to contribute and
that the contribution is purely voluntary;
c)protect the privacy and con?dentiality of each recipient with respect to
the recipient's contribution or lack of contribution;
d)establish appropriate procedures to safeguard and account for all
contributions;and
e)use all collected contributions to expand the service for which the
contributions were given and to supplement (not supplant)funds
received under this Act.
B.Federal regulations -45 CFR §1321.67 imposes requirements on program income.
C.NYS Elder Law §214(4)(b)(3),as of the date of this policy's issuance,requires the
NYSOFA Director to provide by regulation the requirements for any participant
contributions and fee schedules used for community service projects and the manner
for the accounting and use of any such revenue.
Section 214(4)(k)requires NYSOFA to implement a cost sharing policy for in-home
(housekeeping/chore and homemaking/personal care),ancillary,and non-institutional
Page 126 of 642
respite services provided under the Expanded In-home Services for the Elderly
Program (EISEP).
Section 214(4)(k)also requires cost share for EISEP-like in-home services and non-
institutionalrespite services under the Community Services for the Elderly Program
(CSE).NYSOFA regulations at 9 NYCRR §§6654.5 and 6654.6 impose
requirements on program income under state funded programs.
Section 6654.5 deals with participant contributions and Section 6654.6 provides
program regulations for cost sharing called for under Section 541.4(k)of the NYS
Executive Law.
II.De?nitions
A.Program Income
Income from sources other than federal or state grants.This would include,for
example,private pay income and income from the sale of units to a Managed Long
Term Care (MLTC)plan.This would not include fundraising,endowments,bequests
or other gifts,or private grants.
B.Types of Program Generated Income
1.Contribution —Unless speci?cally stated otherwise,the term contribution shall
mean funds voluntarily paid to the AAAor a contracted service provider by a
service participant or their family member and/or caregiver at the time of or as
a result of delivery of one or more services.
2.Cost Share -When used in this Program Instruction,unless speci?cally stated
otherwise,the term cost share or cost sharing means a mandatory fee for in-
home services,ancillary,or non-institutional respite services provided in
accordance with EISEP standards.Such fees are based on the service
recipient's income with allowances for factors such as housing expenses.
3.Sale of Assets Purchased with Grant Monies -Proceeds from the sale of
assets that were originally purchased with grant funds and required matching
funds.
C.Terminology
1.Cash -Cash may refer to currency,checks,money orders,or a combination
of any or all of the three.
2.Client -When used in this policy ‘‘client'’will generally refer to the service
recipient unless the tenn is somehow quali?ed to imply a different meaning.
3.Consumer —Consumer can be the service recipient or a family member or
other caregiver.
Page 127 of 642
4.EISEP ln-home Services,including consumer directed —
Homemaking/personal care and housekeepinglchore services funded under
the Expanded In-home Services for the Elderly Program (EISEP).
5.EISEP-like Services including consumer directed -Homemaking/Personal
Care,Housekeepinglchore,and non-institutionalrespite services funded
under the Community Services for the Elderly Program (CSE).
6.Invoice -An itemized statement of services,which requires payment of a
certain amount.
7.Payment(s)-Funds received by the AAAor contractor.Payments may be for
contributions,cost sharing,or other purposes.
8.Service Provider -The AAA,a contractor of the AAA,or a contractor of
NYSOFA that administers programs to provide services to older New Yorkers
and/or their families and other caregivers.
Ill.Contributions
A.General Standards
1.Contributions are not appropriate for all services.Those services for which
there is nonnally a charge in the community should generate contributions.
Other services may be inappropriate for the generation of contributions
because they are typicallyfree in the community (e.g.,information and
assistance or outreach).However,contributions can be accepted for all
activities funded and/or operated by the AAAand for the general operation of
the AAAand its contractors as well.
Services for which contribution policies and procedures must be developed
include:
adult day services housekeepinglchore
caregiver services legal assistance
case management nutrition counseling
congregate meals personal emergency response
homemaking/personal care residential repair/renovation
home-health aide shopping assistance
home delivered meals transportation
in-home contact and support assisted transportation
health promotion
AAAs can choose to develop contribution policies and procedures for other
services as appropriate.
Page 128 of 642
Providers are not required to set either a suggested amount or a suggested
range for contributions.Should the provider choose to set amounts,the
suggested amounts should be based on the actual cost of services.
.AAAsmust consult with relevant service providers and older adults in the
AAA’s planning and service area to determine the best method for accepting
contributions.
.For OAA-funded programs,individuals whose self-declared income is at or
above 185 percent of the poverty line must be encouraged to contribute at the
actual cost of services.
.Consumers of services must be informed of and provided with the opportunity
to voluntarily contribute to the cost of the services funded by any program
administered by or through NYSOFA.However,if the service recipient is
required to cost share,no contribution shall be solicited for that service.
Caregivers can similarly be informed of the opportunity to voluntarily
contribute.
Consumers of services must be informed of the purpose for and use of
contributions (see Section VII of this policy).
.No service recipient may be denied a service because of inability or
unwillingness to contribute.
Periodic communications about contributions may be sent,with a frequency
not to exceed once per month for the same service to the same client.
10.Providers are required to allocate contributions to expand the service for which
11
it was given.
.Contributions for multiple services received at one setting or in one continuous
sequence must be accounted for with consideration for the program
requirements of the program funding the services,the most predominant
requirement being to expand services under the program that funded the
original service.If the various services are funded under one program,e.g.,
CSE,the client may be advised to make one contribution for all services
received.If the services are provided under more than one program,they must
be accounted for separately by some means,e.g.,color coded envelopes.
If contributions are received for contracted services,and funding is provided
under an Older Americans Act program,all contributions must be accounted
for and utilized by the contractor that has provided the applicable service.
Potentially,these requirements may make it difficultto account for
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contributions when multiple services are provided.AAAs are encouraged to
discuss the more complex situations with their assigned program and/or ?scal
NYSOFA staff.
12.When a special event (holiday party,picnic,etc.)is reported as a congregate
meal all contribution requirements relating to a congregate meal must be
applied to the special event.In addition,if federal andlor state funds (including
county funds as match)are used to fund part or all of the event,all
requirements speci?c to the funding stream(s)utilized must be followed.
B.Establishing Suggested Contribution Amounts
1.The suggested amount for contributions may not exceed the cost of the
service.
2.Actual costs must be considered in setting the suggested contribution level.
3.Recommended contribution amounts are to serve only as guides to service
users and are not to be used in a coercive manner.
4.Service providers should not attempt to support the entire program from
contributions.
5.AAAs must consider the income ranges of older adults in the AAA’s planning
and service area and the service provider's other sources of income when the
AAAis developing a contribution schedule.
6.Suggested contributions may be either:
a)Fixed or ?at rate not to exceed the cost of the service (e.g.,$3.00 per
meal,$1.50 per trip or zone);or
b)Sliding scale contribution.At the top of the scale,the suggested
contribution would be set at the full cost of service for those with
incomes of 185%or more of the Federal Poverty Level (FPL).In setting
up schedules,be realistic about the maximum and minimum points of
the scale.
7.Program/Service Speci?c lnfonnation.
a)Congregate and Home Delivered Meals:
Electronic bene?t transfers (EBT)under the Supplemental Nutrition
Assistance Program (SNAP)program may be accepted for Congregate
and Home Delivered Meals contributions.
b)Cost Share Services:
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Contributions cannot be solicited from an individualwho pays a cost
share for that speci?c service.
C.Methods for Informing Individuals of the Opportunity to Contribute
1.Regardless of the medium used to relay the contributions request,AAAs
should take the same care with all communications.These rules apply to any
request for contributions.
.Communications,electronic or othenlvise,may include information concerning
services and contribution policies and may request but not demand
contributions from individualconsumers.
When discussing contribution amounts,AAAor contractor staff may advise
service recipients of the actual cost of the service,suggested contribution
amount (if any),and the opportunity to make a voluntary contribution.
Materials re?ecting suggested contribution levels,e.g.,sliding fee scales,
service costs,etc.,may be given to the client for guidance.
Great care must be taken in the development and use of statements of actual
costs of services to ensure that they are not perceived as being coercive or
resemble an invoice or bill in any way.
.Any reference related to a suggested contribution amount that implies a fee,
e.g."you should pay,""you ought to be able to afford,"or "your fair share is,"is
prohibited.
For those services for which contribution policies and procedures are
developed,methods of informing participants include the use of letters,signs,
and other materials.
Communications,printed or electronic,from AAAs and/or contractors
speci?cally soliciting contributions,
a)must meet the following requirements:
i.Due recognition must be given to the source of the program funds,
generally the US Department of Health and Human Services -
Administrationon Community Living (ACL)and/or NYSOFA.If
other entities provide funding,e.g.,County Government,it would
be reasonable to give them due recognition also.
ii.A statementthat explains that contributions made as a result of
receiving service(s)are completely voluntary and that services will
not be affected because of an inabilityor unwillingness to
contribute."
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iii.If a suggested contribution amount is included,it must be clear it is
only a guide and,if participants choose to contribute,their
contribution should re?ect their own circumstances.However,
individuals whose self-declared income is at or above 185%of the
FPL shall be encouraged to contribute at the actual cost of
services.
iv.An explanation of the purpose for and use of contributions,and
that all contributions are to be used to expand the service for which
the contributions were given.
b)m_ayinclude:
i.The amount of the suggested contribution for speci?c services.
ii.Information on the full cost of the service.
iii.A statement that a receipt may be provided for contributions made.
c)mustnotinclude:
i.Use of the word “donation”when referring to a “contribution.”
ii.Using the word "free"to describe a service which is funded under
the Older Americans Act or the New York State Elder Law.
iii.Language that suggests there willbe any consequence because
the client decided not to contribute.
iv.Language that suggests that income is a factor in determining
eligibilityfor a program.
v.Any indication that the contribution willbe tax-deductible.
vi.Terms such as “amount due,”“your fair share,”or any other
language that suggests the recipient is required to pay an amount.
d)Written communications soliciting contributions may not be distributed
more than once a month for the same service to the same client.
8.Signs.
a)‘Signs may be used at the point of service (e.g.,transportation,health
promotion activities).
b)When a sign is used,it must:
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i.State the voluntary nature,purpose,and use of contributions;and
ii.Give credit to the funding sources,e.g.,ACL,NYSOFA,the
county,etc.
c)A sign may state:
i.The suggested amount of contribution;and
ii.The actual/approximate cost of the service.
d)For Congregate NutritionSites:
i.Signs are required.
ii.Signs must state the suggested amount of contribution,including
the full cost of service and/or guest meal.
IV.Cost Share-Under the EISEP and CSE programs -certain clients who receive EISEP or
EISEP-like services other than case management must cost share according to the
sliding scale developed by NYSOFA.Cost sharing policy is extensively documented in
the EISEP standards and regulations and the cost sharing forms and income levels are
updated on an annual basis.Therefore,this policy willonly address cost sharing from
the standpoint of proper accounting and safeguards for cash received.
V.Sale of Assets Purchased with Grant Funds
A.When selling or trading assets purchased with state or federal grant funds,the
overriding principle is that the proceeds from the sale (i.e.,income)willstay with the
program where the funds‘to purchase the asset originated.
B.If the program funding used to purchase the asset no longer exists,the proceeds
from the sale must be used in other programs administered by the AAAor contractor
that meet the same need or serve the same program area.
C.If the asset was sold or traded-in to acquire a replacement asset,the replacement
asset must be used for substantially the same purposes as the asset being disposed.
D.The NYSOFA Equipment Inventory &Disposition Form is designed to account for the
original funding for the purchase of the asset and to eventually document and
account for the disposition of the asset.It also provides very good documentation for
an agency's inventory purposes.A copy of this form can be obtained from the ?scal
team at NYSOFA.
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VI.Con?dentiality
A.Program-generated income must be handled in a manner that protects the privacy
and con?dentiality of all individuals.Envelopes may be made available for
participants to make contributions.They may be encoded to facilitate accounting for
contributions by program or service,but not so that the contributorcan be identi?ed.
B.Cost share income is not con?dentialas the payee’s identity must be known by the
AAAor its contractor so that proper accounting records can be maintained.However,
the ?nancial information known about the program recipient may never be used for
any purpose other than calculating or collecting the required cost share amounts or
determining eligibilityfor participation in other program(s).
VII.Use of Income
A.Expansion of Services.
1.All program-generated income must be utilizedto expand or support services
delivered under the program for which it is collected.
a)For all Older Americans Act programs,contributions must be used to
expand the services of the provider that collects the contributions.
Under state programs and federal programs not regulated by 45 CFR §
1321.67 (i.e.,not established under provisions of the OAA),service
expansion must comply with item Vll.A.1.above although not
necessarily at the same service provider.
b)One exception to this rule is cost share receipts collected under EISEP,
which may be transferred to CSE and used to expand CSE services.
2.Allprogram income must be utilizedto expand or support services during the
program period in which it is collected.If a service is provided during the 12th
month of a program period and a contribution is received by the service
provider in the ?rst month of the subsequent program year,services must be
expanded in the latter period.Program income may not be accumulated and
used to form a fund balance.
B.Use of Income as Match.
1.Income generated through the provision of services funded by Older
Americans Act-funded programs may not be used for local matching purposes.
2.Contributions generated under CSE and EISEP can be used as a “match of
last resort.”The term “match of last resort”implies that without using these
contributions as match,there are not suf?cient local funds available to match
the state grant,services to older New Yorkers would need to be curtailed,and
state funds would go unexpended.When local funding is available to match
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Page 134 of 642
CSE and EISEP,contributions may not be used as match.
3.Cost share receipts may not be used as local match under NYSOFA’s current
cost share policy.
Vlll.Safeguards for Program Income
A.Except as provided in paragraph B below,all paid staff members,both AAAand
contractor staff,who handle program income must be bonded with the exception of
government employees (who are already covered)and attorneys providing legal
services (who already operate under standards for client funds contained in the Rules
of Professional Conduct,enforced by the Appellate Divisions of the Supreme Court).
Bonding is insurance against the misappropriation of funds.Should there be a theft,
the bonding company willcover the losses (subject to potential limitsand
deductibles)so that the programs for older adults willnot suffer.Agencies can obtain
a “Blanket Fidelity Bond"for all employees.Volunteers who jointly count program
income with a staff member are not required to be bonded.A volunteermust never
count program income without a bonded employee present.
.As an alternative to bonding,a provider may obtain a commercial insurance policy
that would cover losses arising from employee theft.If a provider has an insurance
policy covering for losses due to employee theft,fraud,or embezzlement,the AAA
may accept such proof of insurance coverage as a substitute for bonding.If a
provider seeks to use insurance as a substitute for bonding,the provider should be
required to produce proof of such insurance to the AAA.The AAA is responsible for
verifying that the insurance coverage is a comparable substitute for bonding of
provider staff and is adequate to safeguard program income.
.After program income is initiallycounted and recorded on cash receipts logs (or
ledgers),the fewest possible number of people must handle cash.Staff preparing
cash receipts for deposit should count the cash and reconcile it to the cash receipt
logs before preparing the deposit.Discrepancies should be explained and corrected.
.Program income must not be taken home.The entire amount of program income
collected should be deposited in a bank on a daily basis.When this is not possible,
funds must be stored in a secure location at the AAAor contractor of?ce daily and
deposited in a bank no less frequently than weekly.
Under no circumstance will it be acceptable to make withdrawals or loans or cash
checks from program income received.The entire amount of the program income
collected must be deposited into a bank account and then used for the purpose
intended,i.e.,expansion or support of program and services.
Periodic,but no less than monthly,reconciliations of cash receipt records
(certi?cations of daily contributions and cash receipt logs),deposit slips and bank
statements must be performed and any discrepancies investigated and explained to
1]
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the AAADirector’s satisfaction.When possible,the person performing these
reconciliations should not be involved in collecting,counting,or depositing the
program income.
.Records of program income received at congregate sites,on each meal and
transportation route,and in the service provider or AAAof?ce should be maintained
and periodically analyzed.lrregularities should be brought to the AAADirector’s
attention.
.Variations in safeguards for handling different types of program income that is
collected in different settings.
1.Contributions Collected in a Congregate Setting.
a)
b)
Contributions must be deposited into a locked box by the program
participant.For con?dentiality purposes,envelopes may be provided to
the participants.
Congregate Meal staff/volunteers should not have access to the
contents of the locked box other than to count contributions at the end
of the meal service.Contributions must be jointly counted daily by at
least two people,as described in V||l.A above.
Each person counting the contributions must sign a form certifying the
amount collected for each day.If contributions are received for services
funded by more than one program (e.g.,Ill-C-1 and WIN),the
accounting system must capture the amount of contributions generated
by each program.
2.Contributions Collected by Home Delivered Meal Route Drivers.
8)
b)
Contributions must be deposited into a locked box.The deposit should
be made directly by the service recipient when possible.When it is not
possible or practical for the service participant to place the contribution
into a locked box,the contribution should be given to the person
delivering the meal in a sealed envelope that can be placed in the
locked box upon return to the vehicle.The driver must not have access
to the contents of the locked box.The locked boxes should be returned
to the AAAor contractor at the end of each route.
The locked boxes must be opened at the AAA or contractor and
counted daily by two staff members when possible.Each person
counting the program income must co-sign a form certifying the amount
of cash counted for each day.If contributions are received for services
funded by more than one program (e.g.,Ill-C-2 and WIN),the
accounting system must capture the amount of contributions generated
by each program.
12
Page 136 of 642
c)When feasible,drivers should be rotated among routes.
3.Contributions Collected by Transportation Drivers.
a)Contributions must be deposited into a locked box.The deposit should
be made directly by the senior when possible.For con?dentiality
purposes,envelopes may be provided to the participants.The driver
must not have access to the contents of the locked box.The locked
boxes should be returned to the AAAor contractor at the end of each
route.
b)The locked boxes must be opened at the AAAor contractor’s of?ce and
counted daily by two staff members when possible.Each person
counting the program income must co-sign a form certifying the amount
of cash counted for each day.If contributions are received for services
funded by more than one program (e.g.,lll-B and CSE),the accounting
system must capture the amount of contributions generated by each
program.
c)When feasible,drivers should be rotated among routes.
4.Contributions,Cost Share,and Other Income Received at AAAor Contractor
Offices.
a)Program income received through the mail or dropped off at AAAor
contractor of?ces should be recorded in ledgers by the staff person
receiving and opening the mail.Receipts should then be fonlvarded to
appropriate staff for preparation for deposit.
5.Contributions Collected by Legal Services:In regard to the Legal Assistance
Program,there are exceptions to some of the general requirements for
contributions.These are:
a)Bonding:Because all attorneys operate under standards for client funds
contained in the Rules of Professional Conduct,enforced by the
Appellate Divisions of the Supreme Court,it is considered unnecessary
for the attorneys to obtain performance bonds.This should not be
considered in any way to lessen the obligation to account for
contributions;these funds should be treated in the same manner as
client funds,and should be accounted for according to normal
budgeting requirements.
b)Daily counting of contributions:Because the provisions of the New York
Rules of Court and the Rules of Professional Conduct are applicable to
this area,daily reporting is considered unnecessary.
l3
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c)In all other respects,the contributions policy for legal assistance must
conform to the requirements of this policy on program income.
I.Receipts shall be provided upon request of the service recipients or those acting on
their behalf.
IX.Accountability For All Program Income:An audit trail of all incoming program income
must be maintained by program (e.g.,Ill-B,lll-C-1,CSE).Within EISEP and CSE,
contributions and cost share must be accounted for separately.The ledger and
supporting documentation (e.g.,deposit slips,certi?ed forms,etc.)must provide a clear
audit trail so that at any given time it is known how much and what type of income has
been collected from each program.Whenever possible,accounting records must be kept
by someone not involved in handling cash receipts.
X.Fundraising Activities
A.Fundraising activities aimed at the general public are permissible and encouraged.
However,as noted below,the cost associated with fundraising activities is not
allowable under NYSOFA administered grant programs but the costs may be offset
against the revenue derived from the fundraising activity.
1.2 CFR §200.442(a)applies to both municipalities and not-for-pro?t
organizations.It states that “Costs of organized fund raising,including ?nancial
campaigns,endowment drives,solicitation of gifts and bequests,and similar
expenses incurred to raise capital or obtain contributions are unallowable.
Fund raising costs for the purposes of meeting the Federal program objectives
are allowable with prior written approval from the Federal awarding agency.
Proposal costs are covered in §200.460 Proposal costs.”
B.Donations that are not received as a direct result of a delivery of a service may be
used as appropriate under the laws governing their type of organization (i.e.,
Municipal Law or Not-for-Pro?t Incorporation Laws).These donations may come from
fundraising activities or as an unsolicited gift.
XI.Approval of Contractor Program Income Procedures -Procedures used by AAA
contractors to implement these policies are subject to prior approval by the AAA.
pRoGRAMs AFFECTED;Title Ill-B IZITitle Ill-C-1 ETitIelll-C-2
IZITitle Ill-D IE Title lll-E [Z]CSE IX]WIN [:1 Energy
IZIEISEP IX]NSIP [I Title V I]HIICAP El LTCOP
El NYConnects [Z]Other:Any NYSOFAprogram which generates Program Income
CONTACT:Aging Services Representative
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SCHEDULE “F”
NEW YORK STATE OFFICE FOR THE AGING
STANDARD ASSURANCES
ATTACHMENTA,
The 2021-22 ANNUALUPDATEto the 2020-24 FOUR YEARPLAN,
April 1,2021-March 31,2022
Page 139 of 642
New York State Office for the Aging
ATTACHMENTA
The 2022-23 Annual Update to the 2020-24 FOUR YEAR
PLAN
STANDARDASSURANCES
April1,2022-March 31,2023
Page 140 of 642
The Standard Assurances included in this 2022-23 Annual Update (hereafter collectively
referred to as “Update")shall be effective April1,2022.
Standard Assurances Agglicabie to All Programs
1.Statutes.Regulations,and Policies:The area agency on aging (AAA)assures that all its
activities under this Plan shall conform withall applicable Federal.State.and local laws.and
with Federal and State regulations.and program standards and Program Instructionsof the
New York State Office for the Aging (NYSOFA)that apply to such activities.Applicable laws
include but are not limitedto the following:
Federal Statutes,Regulations,and Policies
The Older Americans Act (OAA)of 1965,as amended (42 U.S.C.§3001.et.seq.)
2 CFR Part 200 (UniformAdministrativeRequirements.Cost Principles,and Audit
Requirements for Federal Awards)
2 CFR Part 376 (Nonprocurement Debannent and Suspension)
2 CFR Part 382 (Requirements for Drug-Free Workplace (Financial Assistance)-
implementing2 CFR Part 182)
45 CFR Part 75 (UniformAdministrativeRequirements,Cost Principles,and Audit
Requirements for HHS Awards)
45 CFR Part 80 (NondiscriminationUnderPrograms Receiving Federal Assistance
Through the Department of Health and Human Services E?ectuatlon of Title Vi of
the CivilRights Act of 1964)
45 CFR Part 84 (Nondiscriminationon the Basis of Handicap in Programs or Activities
Receiving Federal FinancialAssistance)
45 CFR Part 93 (New Restrictions on Lobbying,see 91-Pl-05 [01l24l91])
45 CFR Part 1321.Subparts A-D (Grants to State and Community Programs on Aging)
Age Discriminationin Employment Act of 1975,as amended (29 U.S.C.§621,et seq.)
Americans with DisabilitiesAct of 1990.as amended (42 U.S.C.§12101,et seq.)and
implementing Federal regulations (28 CFR Parts 35 and 36)and 17-Pl-21
[08I04I17].
CivilRights Act of 1964.Title VI.as amended (42 U.S.C.§2000d,et seq.)
Equal Employment Opportunity Act of 1972.as amended (42 U.S.0.§2000s,et seq.)
Equal Pay Act of 1963.as amended (29 U.S.C.§206)
Hatch Act (5 U.S.C.§1501,et seq.,Political Activity of Certain State and Local
Employees)
Home Energy Assistance Act of 1981,as amended (42 U.S.C.§8621,et seq.)
RehabilitationAct of 1973.Section 504 (29 U.S.C.§794,Nondiscriminationunder
federal grants and programs)
Page 141 of 642
Single Audit Act Amendments of 1996 (31 U.S.C.§7501,et seq.)
UniformRelocation Assistance and Real Property AcquisitionsAct of 1970 (42 U.S.C.§
4601.et seq.)
Office of Management and Budget (OMB):
OMB CircularA-102 (UniformAdministrativeRequirements for Grants and
Cooperative Agreements with State and Local Governments)codi?ed at 2
CFR Part 200
OMBCircular A-133 (Auditsof State and Local Government and Non-Pro?t
Organizations)codifiedat 2 CFR Part 200.500
Federal Executive Order 11246.as Amended by Executive Order 11375 (At?rmative
Action).as Amended by ExecutiveOrder 12086 (Consolidationof Compliance
Functions).and as Amendedby ExecutiveOrder 13279 (Equal Protection for
Faith-Based and Community Organizations)
Executive Order 13166 (Improving Access to Senrices for Persons withLimitedEnglish
Pro?ciency)
HHS Grants Policy Statement (U.S.Department of Health and Human Services)
httgs://www.hhs.govLsites[defaultl?iesLqrants/grantsIgoIicies-
regulationslhhsggs107.gdf
State Statutes,Regulations,and Policies
New York State Elder Law
New York State Of?ce for the Aging Rules and Regulations (9 NYCRRParts 6651,
6652,6653,6654.6655,and 6656)
Executive Law,Article15 (Human Rights Law)
Executive Law.Article7-A (Solicitationand Collectionof Funds for Charitable Purposes)
AllNYSOFAProgram Instructions
(httgs:/[aging.nz.gov/Providersandsta?/lssuances/lssuances.cfm)
2.Program implementation:The AAA identi?ed in this Plan has the authority and the
responsibility for effective implementationof Title ill of the Older AmericansAct (OAA).
Community Services for the Elderly (CSE).Expanded in-Home Services for the Elderly
Program (EISEP).congregate Services initiative(CS1),Wellness in Nutrition(WIN).State
Transportation Program.Health Insurance lnforrnatlonCounseling and Assistance Program
(HIICAP).and Caregiver Resource Center (CRC)programs and to support Title Vii and the
State Long Term Care Ombudsman Program (LTCOP).ThisAAAagrees to carry out directly
or through contractualor other agreements,programs in its planning and service area (PSA)
as detailed in this Plan.and in its Title ill-B.Title Ill-C.Title ill-D.and TitleIll-E.EISEP.CSE.
CSI.WIN.State Transportation Program.HIICAP,and CRC Applitions for Funding
(Applications).
3.Changes to this Update:The AAAassures that it shall submit forapproval to NYSOFA
necessary documentation for changes.additions.or deletions to this approved Update.and
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Page 142 of 642
the Title Ill-B.'l“itleill-C.‘File Ill-D.Title lli-E.EISEP,CSE.CSI,WIN,State Transportation
Program.HIICAP,and CRC Applications.
.Utilization of Funding:The AAA understands and agrees that it shall apply only for funds
which are necessary to meet the speci?c needs of older adults and caregivers within its PSA
for the next year and understands that NYSOFAwillnot award any funds which cannot be so
utilized.
.Approved Costs,Budget Modi?cations:
A.Expenditures:The AAAagrees that expenditures shall be made only for authorized items
of expense contained in the budget section of the approved Applications.Cost overruns
for an individualbudget category for authorized items of expense are allowed up to $1.000
or 10%of the budget category (whichever is greater)if the total costs do not exceed the
total amount of the grant.When expenditures in excess of $1.000 for items not previously
budgeted (e.g..equipment.personnel.or contractor items)become necessary,the AAA
shall submit a written request to NYSOFA and await NYSOFA approval before making
such expenditures.if costs for an individualbudget category exceed the budgeted amount
by both $1.000 and 10%.a budget modi?cationmust be approved in writing by NYSOFA
before these costs willbe reimbursed.(See 05-Pl-09 [6115105]).
B.Equipment Disposition:if equipment costing $1,000.00 or more is purchased with any
Federalor State funds under this Plan.and the equipment is no longer needed for activities
supported by such programs.NYSOFA reserves the right to select a recipient for and
approve the transfer to such recipient of such equipment,which must be used for services
to older adults and caregivers.
.Vouchering:The AAAagrees that State Vouchers submitted for reimbursement of expenses
incurred in the conduct of this Agreement willnot includeany expenses which have been.or
willbe.reimbursed from other sources (e.g..other Federal or State funds).The AAAshall ?le
claims for all payments on a timely basis in accordance with procedures promulgated by
NYSOFA.The AAAagrees to accept payments electronicallyas required by New York State
for expenses incurred and willenroll in the OSC (Office of the State Comptroller)electronic
payment program.unless a request for Exemption from Electronic Payment is approved by
NYSOFA.
.Access to Records:The AAAagrees to maintain appropriate programmatic and ?scal
records for the programs includedunder this Plan.Such records must be retained for six years
after receipt of ?nal payment.Authorizedrepresentatives of the Administrationfor Community
Living(ACL).the New York State Comptroller or his authorized representatives and staff of
NYSOFAshall have access to and right to examine all books.documents.and all pertinent
materials of the AAArelated to the programs includedunder this Plan.in addition.the AAA
shall provide access to other Federal and State governmental agencies at the request of
NYSOFA.
.indemnification:The AAAagrees to hold NYSOFAand the State of New York hannless and
indemnify it from liabilityfor actions the AAAtakes under this Plan.In the event any claim is
made or any action is brought against NYSOFA or the State of New York.arising out of
negligent or careless acts or any neglect.fault or default of an employee.agent.independent
contractor.trustee or volunteer of the AAA.either within or without the scope of his/her
employment or scope of authority.or arising out of the AAA's negligent performance.NYSOFA
shall have the right to withholdfurther payments for the purpose of set-off in suf?cient sums
4
Page 143 of 642
to cover the claim or action and accompanying litigationcosts.The rights and remedies of
NYSOFAprovided for in this Standard Assurance shall not be exclusive and are in addition
to any other rights and remedies provided by law or under this Plan.
Personal Client lnfonnation:The AAA agrees that personal information relating to
individualswho apply for or receive services pursuant to this Plan shall be kept con?dential
by the AAAand shared on a need-to-knowbasis only with AAAand contractor staff for
purposes of providing programs and services.Such infonnationcan be shared with entities
outside those involved in delivering programs and services only withthe infonned consent of
the individualserved or pursuant to a court order or when there is deemed to be actual and
immediatedanger to the health or welfare of the individual.
10.Contracts:
10.1
A.
AAA Responsibilities for contract Administration.
Minority and Women Owned Business (MIWBE)Contracts:The AAAassures that it
willcomply with all Federal,State,and local laws regarding opportunities for minority
ownedloperated and women ownedloperated organizations.
Service-Disabled Veteran-Owned Businesses (SDVOB)contracts:The AAAassures
that itwillcomply withall Federal,State.and local laws regarding opportunitiesfor service-
disabled veteran-owned businesses (SDVOB)organizations.
Technical Assistance:The AAAshall provide technicalassistance and informationin a
timely manner to all contractors.
Contract Approval:The AAAshall enter into formal contracts in accordance with the
Contractor Roster contained in this Plan.Allcontracts shall be writtenin accordance with
Federal.State and local standards and a copy of the fully executed contract (including
budgetary information)shall be forwarded to NYSOFAno later than thirty (30)days after
the execution date of the contract.The AAAshall maintain contracts for all contractors as
well as supporting documentationfor all vouchers from contractors in accordance withthe
Section 7.Access to Records.The AAAwhen contracting with a business entity (rather
than a non-profit organization)for the delivery of OAAandlor CSE services shall comply
with the review process established by NYSOFA.
contract Monitoring:The AAAshall monitorits contractors to ensure that contractors
perform in accordance with the requirements of Federal,State.local laws.regulations.
and guidance documents (including AoAIACLand NYSOFA Program Instructions.
Technical Assistance Memoranda,and informationMemoranda)and this Plan and make
expenditures only for authorizeditems of expense containedin the approved budgets.The
AAA shall further ensure that if and when other than authorized expenditures become
necessary.the contractor shall request and await AAAapproval before incurring such
expenditures.The AAAshall make any necessary budget modificationsand shall submit
a copy to NYSOFAwithin30 days of its effective date.
Funding Limitations:The AAAmay enter into a contract that extends beyond the renewal
date of an Application.In entering into a contract beyond the renewal date of an
Application.the AAAshould not make a commitment that may exceed the next year's
annualized funding level.and the contract must state that it is contingent upon the
provisionof funding to the AAAin the subsequent year.
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G.Data and Programming:The AAA assures that any service.product.report or "other
informationgenerated by a computer or otherwise supplied under this Plan provided by
the AAAto NYSOFAor other State or Federal agencies shall.when used in accordance
withsupplied documentation.be able to accurately process dateltime data (including.but
not limited to.calculating.comparing.and sequencing)transitions,including leap year
calculations.
Any services or products purchased withfunds under this Plan shall come witha warranty
that those services shall be provided in an accurate and timely manner without
interruption.failure or error.due to inaccuracy of the service's or product's operations in
processing dateltime data (including but not limited to calculating.comparing.and
sequencing)various dateltime transitions includingleap year calculations.
The supplier of such services shall be responsible for damages resulting from any delays.
errors or untimely performances resulting therefrom,including but not limitedto the failure
or untimely performance of such services.
H.conformance with This Plan:The AAAagrees that all contracts,including contractor's
subcontracts.funded under this Plan shall contain a provision that the work will be
performed in accordance with the terms of this Plan.and further agrees to make such Plan
availableto its contractor for such purposes.
I.integrity and Public Purpose:The AAAshall maintainthe integrity and public purpose
of services provided.and service providers.under the OAA in all contractual and
commercial relationships.
J.Disclosure of Contractors and No Diminlshment of Services:The AAAshall:
1)disclose to the Assistant Secretary of the AoNACL and the Director of the State
agency:
a)the Identityof each non-governmental entity with which such agency has a contract
or commercialrelationshiprelating to providing any service to older adults;and
b)the nature of such contract or such relationship;
2)demonstrate that a loss or diminutionin the quantity or quality of the services provided.
or to be provided.under the OAAby the AAAhas not resulted and willnot result from
such contract or such relationship;and
3)demonstrate that the quantity or quality of the services to be provided under the OAA
by the AAAwillbe enhanced as a result of such contract or such relationship.
K.Use of OAA Funds:The AAA agrees that funds received under the OAA shall not be
used to pay any part of a cost (including an administrative cost)incurred by it to carry out
a contract or commercial relationship that is not carried out to implement the OAA.
L.Receipt of OAA Services:The AAAagrees that preference in receiving services under
the OAA shall not be given by such agency to particularolder adults and caregivers as a
result of a contract or commercialrelationship that is not carriedout to implement the OAA.
Page 145 of 642
M.Focal Points:The AAAshall specify.in grants.contracts or agreements implementing the
N.
10.2
Plan.the identity of each focal point so designated.
AAA Funding Liability:The AAAassures that its contracts with providers shall provide
that all payments to be made thereunder are subject to the availability of Federallstate
funds and the AAAshall have no liabilityunder the contract beyond the amounts available
under adopted Federal and State budgets.
Record Maintenance:The AAAwillrequire all contractors to maintain records and make
reports in such form and containing such informationas may be required by the AAAand
NYSOFA.The AAAwillrequire all contractors (including contractor's subcontractors)to
comply with the provisions of the above Section 7 Access to Records.to maintain such
accounts and documents as willpermit expeditious determinationto be made at any time
of the status of award funds,including the dispositionof all monies received from the AAA
and the nature of all expenditures claimed against such funds.
Targeting:The AAAshallundertakea leadership role in assisting communitiesthroughout
the planning and service area to target resources from all appropriate sources to meet the
needs of older persons with greatest economic or social need,including low income
minorityindividuals,individualswith limitedEnglish language pro?ciency and older adults
residing in rural areas.Such activities may includelocationof services and specialization
in the types of services most needed by these groups to meet this requirement.However,
the area agency may not permita grantee or contractor under this part to employ a means
test for services funded under this part.For purposes of this assurance the term “means
test”is de?ned as an eligibilitydeterminationfor a pnogramor for services based upon an
individuai’sor family's income andlor assets.
AAA contract Requirements.
AAA assures that its contracts with providers of services shall include,and that its
contractors will include in any subcontracts.the following provisions in addition to the
provisions specified in B below:
1)Targeting.The Contractor,to the extent it has discretion regarding to whom it will
provide services,agrees to provideservices to those unserved and underservedolder
adults in greatest socialor economic need,particularlythose who are low income.low
income minorities,older adults withlimitedEnglish proficiency,NativeAmericans,and
frail/persons withdisabiiitiesand older adultsresiding in rural areas in accordance with
their need for such services.and to meet speci?c objectives established by the AAA
for providingservices to the above groups withinthe PSA.The Contractor agrees to
concentrate the services on older adults in the targeted populations identi?ed by the
AAAfollowingthe methods the AAAhas established for complyingwith the targeting
requirements under the OAA and the Equal Access to Services and Targeting Policy
issued by the New York State O?ice for the Aging (See:12-Pl-O8[07I17I2012]).
Language Access.The Contractor shall inform persons with limited English
proficiency of the availability of language assistance,free of charge.by providing
writtennotice of such assistance in a mannerdesigned to be understandableby limited
English pro?ciency persons at service locationsand.at a minimum,have a telephonic
interpretation service contract or similar community arrangement with a language
interpretation services provider of their choice.The Contractor shall train staff that
have contact with the public in the timely and appropriate use of these and other
2)
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3)
4)
5)
available language services.
Contributions.The Contractor shall provide participants an opportunity to voluntarily
contribute to the cost of the service received.as appropriate.The Contractor shall use
all collected contributionsto expand the service for whichthe contributionswere given
to supplement the funds received under the OAA.
client Needs.The Contractor shall assist participants in taking advantage of bene?ts
under other programs.
Non-duplication.The Contractor assures that the services it provides are coordinated
and do not unnecessarily duplicate services provided by other sources.
.AAAassures that its contracts.and its contractor's subcontracts shall includethe following
provisions:
1)
2)
3)
4)
5)
5)
Reporting.The Contractor shall provide the AAAwith timely informationneeded to
satisfy reporting requirements as speci?ed by NYSOFA:
Record Retention and Accessibility.The Contractor agrees to maintainappropriate
records and to retain them for six years after ?nal contract payment is made.The
Contractor agrees to provide access to all books.documents.and all pertinent
materials related to the contract for examination to authorizedrepresentatives of the
AoA/ACL,the New York State Comptroller or his/her representatives,and staff of
NYSOFAand/or of the AAA.
Confidentiality.The Contractor agrees that,to the extent it or its subcontractors,if
any,maintains personal infonnation relating to applicants or recipients of services
pursuant to the contract.such informationwillbe kept confidentialand shared with the
AAA;or with other entities upon the informed consent of applicant‘.recipient or an
authorized representative of the applicant or recipient;or as required by Federal or
State laws.
AAA Funding Liability.Payment to the Contractor is subject to the availability of
Federal/State funds and the AAAshall have no liabilityunder the contract beyond the
amounts available under adopted Federal and State budgets.To the extent that the
contract extends beyond the renewal date of AAA’sApplication,it is contingent upon
provision of funding to the AAAin the subsequent year.
conformance with AAA Area Plan.The Contractor agrees that it and any
subcontractors willperform such work in accordance withthe terms of the Area Plan.
The AAAagrees to make the Area Plan available to the Contractor.
warranty for Data and Programming.The Contractor warrantiesthat services shall
be provided in an accurate and timely manner without interruption,failure or error,due
to inaccuracy of the service's or product's operations in processing date/time data
(includingbut not limitedto calculating.comparing.and sequencing)various timeldate
transitions including leap year calculations.The Contractor accepts responsibilityfor
damages resulting from any delays,errors or untimely performances resulting
therefrom.including but not limitedto the failure or untimely performance of such
services.
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7)Responsibility.The Contractor certifies that,to the best of its knowledge and belief.
it is and willremain in compliance with 2 CFR Part 376 -NonprocurementDebarrnent
and Suspension.concerning public (Federal.State.or local)transactions.if
necessary,the Contractor will submit an explanation of why it cannot provide this
certi?cation.
subcontracts.If the Contractor enters into subcontracts for the performance of work
pursuant to this contract.the Contractor shall take full responsibilityfor the acts and
omissions of its subcontractors and subcontractor staff.Nothing in the subcontract
shall impair the rights of the AAAunder this contract or the Area Agency Plan as
approved by New York State Of?ce for the Aging.It shall be the responsibilityof the
Contractor to monitor and assess the activities performed under such subcontracts.
and to ensure that these activitiesare provided in accordance with all applicable
requirements contained in this contract and Federal and State law.
8)
10.3 AAA contract Requirements for OAA Title IIIPrograms.
11.
The AAAagrees to include the following provision in its contracts for OAATitleill programs
and services:
The Contractor agrees that for programs established and funded in whole or in part pursuant
to Title IIIof the Older Americans Act.Contractor shall:specify how it intends to satisfy the
service needs of low-incomeminorityindividuals.older adults withlimitedEnglish pro?ciency.
and older adults residing in ruralareas in the area served by it;to the maximumextent feasible.
provide services to low-income minority individuals.older individualswith limitedEnglish
proficiency.and older adults residing in rural areas in accordance withtheir need for such
services;and meet specific objectives established by the AAA.for providingservices to low-
income minorityindividuals,older adults with ?mitedEnglish proficiency.and older adults and
caregivers residing in rural areas withinthe planning and service area.
Responsibility:The AAAcertifies that,to the best of its knowledge and belief.It is and will
be in compliance with 2 CFR Part 376.regarding non—procurement debarment and
suspension concemlng public (Federal.State.or local)transactions.if necessary.the AAA
willsubmit an explanationof why it cannot provide this certification.
12.Due Recognition:TheAAAagrees that any program.public informationmaterials.or other
printed or published materials on the work of or funded by these programs shall give due
recognition to NYSOFAand as appropriate AoA/ACL.limitedto the extent applicable.
13.Rights to Materials:AAAsagree that all materials developed by the AAAor its contractors
in connection with programs funded under this Plan shall be the property of NYSOFA.
NYSOFA also reserves the right to copyright all such materials.the exclusive right to
reproduce.publish or othenrviseuse.and to authorize others to use these materials.subject
to any restrictionsin Federal Laws and Regulations.
14.Public lnforrnation:The AAAshall provide for a continuing program of public information
specifically designed to assure that information about programs and activitiescarried out
under this Plan is effectively and appropriately disseminatedthroughout the PSA.The AAA
shall provide infonnation to the public upon request.The AAAshall make public information
available in the primary languages of the client populations.where appropriate.Public
information shall also be made accessible to persons with disabilities.including those with
hearing and visionimpairments.
Page 148 of 642
15.Limited English Proficiency:The AAAagrees to complywith 12-Pl-08 [7/17/12].and in
each PSA in which a substantial number of older adults and caregivers of limited English
proficiency reside.the AAAshall:
A.utilize in the delivery of outreach services under Section 306(a)(2)(A)of the OAA.the
services of workers who are ?uent in the language spoken by a predominant number of
such older adults and caregivers who are of limitedEnglish pro?ciency and
designate an individualemployed by the AAA.or available to such AAA’onafull-time
basis.whose responsibilities willinclude:
1)taking such action as may be appropriate to assure that counseling assistance is made
available to such older adults who are of limitedEnglish proficiency in order to assist
such older adults and caregivers in participatingin programs and receiving assistance
under the OAA;and
2)providing guidance to individualsengaged in the delivery of supportive services under
this Plan to enable such individuals to be aware of cultural sensitivities and to
effectively take into account linguisticand culturaldifferences.
16.Propriety of services:With regard to any activitleslservicesit supports.sponsors.or
provides under this Plan.the AAAshall:
A.Refrain from using funds to advance any sectarian effort and ensure that any services to
be provided under this Plan shall be secular in nature and scope and in no event shall
there be any sectarian.partisan.or religiousservices.counseling.proselylizing.instruction
or other sectarian.partisan.or religious in?uence undertaken in connection with the
provisionof such services;
The AAAwillprovide equal participation.services.activitiesand informationalsessions
without regard to partisan affiliation;
Refrain from using funds to advance any partisan candidate or effort;however.the AAA
shall ensure that its providers.including senior centers and facilities.grant equal access
to candidates regardless of policy views or party affiliation,consistent with 02-Pl-19
[9/24/02];
Refrain and prevent the use by others under its controlof officialauthority.in?uence or
coercion to interferewith or affect elections or nominationsfor politicaloffice;
Refrain from and prohibit any others receiving funds under this Plan for services or
activitiesfor older adults from attempting to coerce or advise other persons to contribute
anything of value to a party.committee.organization.agency or person for political
purposes.nor engage in any other partisan activities under its auspices:
Conduct periodic evaluations and publichearings on activitiescarried out under the Plan.
Inaddition.the AAAassures that it has held a public hearing on this Plan in an accessible
location.as required by NYSOFAregulations and has submitted the Plan to its Advisory
Councilfor review and comment priorto submission to NYSOFA;
Be an advocate for older adults in its PSA and monitor.evaluate and comment on all
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policies,programs.hearings and other community actions which willaffect older adults;
its efforts shall include planning.informationsharing.coordination.interagency linkages,
monitoring and evaluation to achieve a comprehensive.community-based system for
serving older adults and caregivers;
H.identify and support (i.e..provide technical assistance.counseling)public and private
nonpro?t entities involved in the prevention.intervention.and treatment of elder abuse
and determinethe need for such services;
I.Conduct internal monitoring of directly provided services and monitoring of contracted
services.At a minimum.the AAAmust conduct at least one on-site monitoring of each
contractor every year.Such monitoring shall include ensuring that contractors comply
with all applicable statutes.regulations,policies and standards,including the
non-discriminationrequirements,in their provision of services to the client population.
(See 99-Pl-20,[8I5I99].)In the event that the contractor has subcontractedthe provision
of direct services to another entity.the AAAwill monitorsuch direct provider to assure
compliance with applicable laws and standards.
17.Equal Access to Services and Targeting:
17.1 Equal Access.
A.AAA agrees to comply with requirements for equal access to programs and services
funded under the OAA and New York State law.Equal access includes language
accessibility,nondiscrimination.and concentration of services on target populations as
required in the OAA.NYS regulations.other relevant laws and NYSOFA policies.AAA
agrees that it willn_o_g,based on age,race.color.national origin,disability.sex (gender).
or religion.exclude any person from participation in:deny the benefits of;or subject any
person to discrimination.under any program or activity receiving federal ?nancial
assistance.
B.With regard to any activities/services it supports,sponsors.or provides under this Plan,
the AAA shall serve any older adults and caregivers and ensure equal access for
participation.services,activities,and informationalsessions without regard to Age.Race,
Color,Creed,NationalOrigin.Sex.Disability,Sexual Orientation.MaritalStatus,Familial
Status.MilitaryStatus,Arrest or Conviction Record.Predisposing Genetic Characteristics
or Victimsof DomesticViolence.
C.AAAagrees to examine the services it provides.identify any need for services to those
with limitedEnglish proficiency,and develop and implement a system to provide those
services so persons with limited English pro?ciency can have meaningful access in
compliance with Federal Executive Order 13166.
D.With regard to language accessibility.AAAagrees that it will:
1)Ensure that persons with limitedEnglish pro?ciency are informedat service locations
of the availabilityof language assistance,free of charge.by providing written notice of
such assistance in a manner designed to be understandable by persons with limited
English pro?ciency.
2)At a minimum.have a telephonic interpretation service contract or similar community
arrangement with a language interpretation services provider of their choice.
ll
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E.
3)Ensure all aging services staff with public contact are aware and trained in the timely
and appropriate use of these and other available language services.
4)Report on the telephonic interpretationservice which it has established in this Annual
Update to the Four-Year Plan under the section entitled.“Demographic Data and
Targeting Objectives”as required in 12-PI-08 [07117/12].
5)Make available vital documents.as de?ned in 12-Pl-08 [07/17/2012]translated into
the languages spoken by a significant number or percentage of the populationeligible
to be served.or likelyto be directly affected by the programlactivity.for individualsin
need of services or infonnation in a language other than English for effective
communication.
The AAA willcomply with Section 504 of the Rehabilitation Act of 1973 (applicable to _
programs or activitiesthat receive federal ?nancial assistance)and Titles ll (covering all
services,programs.activities conducted by public entities)and Ill (covering private
entities,including non-profits,that are considered places of public accommodation
including.but not limitedto health related offices and senior centers)of the Americans
with DisabilitiesAct (ADA).AAAshall not discriminate against persons withdisabilitiesin
the provision of bene?ts or services or the conduct of programs or activities.The AAAwill
require its contractors to likewisecomply withSection 504 of the RehabilitationAct of 1973
and Titles It and ill of the ADA.
17.2 Targeting.
18.
The AAAwill set specific targeting objectives and the methods to achieve the objectives.
consistent withNYSOFApolicy,for:
A.
C.
providing services to older adults with greatest economic need (i.e.,need resulting from
an income level at or below the povertyline),older adults with greatest social need (i.e.,
need caused by non-economic factors,including physical and mental disabilities.
language barriers,and isolationthat restricts the abilityof an individualto perform normal
daily tasks or threatens the capacity of the individualto liveindependently).or older adults
at risk for institutionalplacement;and
providing services to low-incomeminorityolder adults,older adults with limited English
pro?ciency,and older adults and caregivers residing in rural areas.
Include proposed methods to achieve the objectives described in items A and B
immediately above.
Coordination of services with other Government Programs:The AAAassures that those
to be served under this Plan are not eligible to receive the same or similar services under
Titles XVIII,XIXor XXof the Federal Social Security Act or any other governmental program
and are not residents of adult residential care facilitieswho are receiving or are entitledby law
to receive the same or substantially similar services from that facility.unless the AAAhas in
effect an agreement providingfor reimbursement fromthe appropriate funding source for such
services.
19.Licensure and certification:The AAA shall ensure that where the State or local public
jurisdictions require licensure or certification for the provision of services.the AAAand its
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contractors.and contractor’s subcontractors it any.providing such services under the
approved Plan shall be so licensedor certi?ed.Workersdelivering services funded under this
Plan must be appropriately qualified.selected,trained.and supervised.
20.Educational Opportunities:The AAAshall compile informationon institutionsof higher
education in the PSA regarding courses offeredto older adults and policies on enrollmentand
tuition and such other information as may be necessary to encourage such educational
activitiesand make a summary of this informationavailable to older adults at appropriate
places.
21.
22.
23.
Reporting:The AAA agrees to comply with the reporting requirements as set forth by
NYSOFA.
A.The AAAagrees to maintain any client andlor caregiver inforrnatlon that is collected and
maintainedfor purposes related to an organization's responsibilitiesas a designated Area
Agency on Aging,or to programs and services provided under the auspices of NYSOFA,
in the Client Data System designated for their use by NYSOFA.
The AAAand its contractors willutilizea MinimumData Set (MDS)compliantassessment
tool for:1)assessing or re-assessing older adults for personal care levels I and ii,case
management,home health aide.home delivered meals,consumer directed in-home
services.and adult dayladult day health services.and 2)for obtaining data on these older
adults for reporting purposes (See:14-Pl-02[214/14])
in conducting the MDS-compliant assessment for the above-listedservices,the AAAand
its contractors will make every effort to complete the assessment and develop an
appropriate care plan that includes formal and informalsupports.during the initialvisitwith
the older adult(s).if the assessment and care plan are not completed during the initial
visit,these activities must be concludedwithin6 working days of the initialvisit.
The AAAunderstands the necessity of submitting.through the mechanism provided by
NYSOFA.timely and accurate CAARSand client-based data to NYSOFA for Federaland
State reporting purposes.The AAA assures that it will submit CAARS reports and
consumer-based data as speci?ed by NYSOFA within twenty days following the end of
each reporting period.Failure to provide data accurately detailingAAAprogram activity
withinthe time frames in the NYSOFAreporting procedures may result in the withholding
of payments.
Contributions:The AAAagrees to comply with all NYSOFApolicies and procedures related
to contributionsmade by or on behalf of individuals.including procedures to safeguard and
account for all contributionsIncluding18-Pi-17[07I27I18].NYSOFAContributionsand Other
Program income Policy.Individualswith self-declared incomes at or above 185 percent of
the Federal Poverty Level willbe suggested to contribute at levels based on the actual cost
of services.
Fundin Availability:The AAAagrees that all payments to be made under this Plan are
subject to the availability of Federallstate funds and NYSOFA shall have no liabilityto the
AAAbeyond the amounts made availablein the Federal and State Budgets.
24.Tenninations:
A.Any programs and funding under this Plan may be terminated at any time upon mutual
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written consent of NYSOFA and the AAA.
B.NYSOFAmay terminate in whole or in part any programs and funding included in this Plan
immediately,upon written notice of terminationto the AAA,if the AAAfails to comply with
the tenns and conditions of this Plan as it pertains to such program or funding andlor with
any laws,rules,regulations.policies or procedures applicableto such programs.
C.NYSOFAmay also terminate in whole or in part any programs or funding included in this
Plan for any reason in accordance withthe following provisions:
1)NYSOFA shall have the right to terminate any or all programs or funding includedin
this Plan early for:(i)unavailability of funds:(ii)cause;(iii)convenience;or (iv)non-
responsibility.
2)NYSOFAretains the right to cancel any programs includedin this Plan.in whole or in
part withoutreason provided that the AAAis given at least 60 days‘notice of its intent
to cancel.NYSOFA may only Invoke its right to terminate for convenience provided
that NYSOFA has given written notice to the AAAat least 60 days priorto the date of
tennination.unless NYSOFAhas otherwise reserved the right to terminate at any time.
This provision should not be understood as waiving NYSOFA's right to terminate the
program for cause or stop work immediately for unsatisfactory work.but is
supplementary to that provision.
3)The AAA shall make a full and final accounting of all funds received under all
terminatedprogram(s)withinsixty (60)days of the terminationnotice.
D.Writtennoticeof tennination.where required.shall be sent by personal messenger service
or by certi?ed mail.return receipt requested.The tennination shall be effective in
accordance with the terms of the notice.
E.Upon receipt of notice of termination,the AAAagrees to cancel,prior to the effective date
of any prospective termination,as many outstanding obligations as possible.and agrees
not to incur any new obligations after receipt of the notice without written approval by
NYSOFA.
F.NYSOFAshall be responsible for payment on claims pursuant to services provided and
costs incurredpursuant to any specific terms set forth elsewhere in this Plan.In no event
shall NYSOFAbe liableforexpenses and obligations arising from the program(s)after the
terminationdate.
G.The procedures for termination as set forth in A through F herein are subject to the
requirements under the OAA.and any other pertinent Federal andlor State laws.
25.Native American Access to Services:The AAAagrees to pursue activitiesto increase
access by older adults who are Native Americans to all aging programs and bene?ts provided
by the agency,includingprograms and benefits under the OM.if applicable.
Standard Assurances Aggllcabla to all Older Americans Act Funding
26.Title IIIFunding:In applying for and receiving funding under Title Ill-B,1'ltlelll-C,Title Ill-D
and Title Ill-Eof the OAA,the AAAunderstands and agrees that:
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.Availability:The AAAshall apply only for funds based on the appropriate allocation
schedules promulgated by NYSOFA as well as any unexpended (carry-over)funds
previously awarded to the AAAby NYSOFA.The AAA understands and agrees that
carry-over funds may be awarded to the extent that these funds are incorporatedinto an
approved application,provided that the requirements of 88-Pi-17 [3l24/88]are met.If the
AAAapplies for more funds than a subsequent closeout shows as the ?nal carry-over
balance.the AAA must submit a budget modification requesting a level of program
expenditures which corresponds to the reduced Federal funds.
.Area Plan Administration:The AAAshall budget no more than 10%of the combined
Federal allocations(including carry-over)for ‘titles III-B.Ill-C-1,ill-C-2.ill-Dand ill-E for
Area Plan Administration.The amount of Federal dollars expended on Area Plan
Administrationcannot exceed 10%of the combined Federal expenditures for Tiles ill-B.
Ill-C-1,Ill-C-2.Ill-Dand Ill-E.
.Matching Funds:The AAAagrees to provide a minimum25%local matching funds for
Area Plan Administrationexpenditures under Titles ill-B.iii-C-1.lli-C-2.and iii-E.The
AAA agrees to provide a minimum 10%local matching funds for service expenditures
under ‘titles lll-B,iii-C-1,ill-C-2,and Iii-D.The AAAagrees to provide a minimum25%
local matching funds for services expenditures under Title iii-E.
.Audit:The AAA shall comply with the Federal audit requirements per the 1996
amendments to the Single AuditAct.OMBCircularA-133 and the “GovernmentAuditing
Standards"and 2 CFR Part 200 -Subpart F Audit Requirements.
.Directly Provided Services:in accordance with NYSOFA regulations (9 NYCRR §
6652.9),services can only be provided directly by an AAA where NYSOFA grants
approval.This approval willbe granted only Ifthe AAAdemonstrates that provisionof such
service by the AAAis necessary to ensure an adequate supply of the service,or that the
service is directly related to the AAA's administrative functions or that service of
comparable quality can be provided more economically by the AAA.
.Advisory Council:The AAAshall establish an Advisory Council consisting of older
adults.including minorities and rural residents,who are participants or eligible to
participate in programs under the OAA,representatives of older adults.local elected
of?cials,the general publicand providersof health care and supportive services to advise
the AAAin all matters relating to the development,administration,and operation of the
Plan.The AAAshall submit the Plan for review and commentto the advisory councilbefore
it is transmitted to NYSOFAfor approval.Amendments that would result in major changes
in organizational structure (e.g.mergers or consolidation)must be submittedto the AAA
Advisory Councilfor review and comment priorto the submission to NYSOFAfor approval.
.Service Coordination:The AAA shall coordinate planning with other agencies and
organizations.Native AmericanTribal organizations,and Native Hawaiian organizations
to promote new or expanded bene?ts and opportunitiesfor older adults.
.lntergenerational Day Care:if possible,the AAA shall arrange with organizations
providing day care for children or adults and respite for families.so that older adults can
assist in the de?very of such services to children,adults,and families.
Outreach:The AAA shall conduct outreach efforts,and an annual evaluation of the
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effectiveness of these outreach activities.to identify and inform older adults eligible for
assistance under the OAA,with special emphasis on:
1)older adults residing in rural areas;
2)older adults with greatest economic need (with particular attention to low income
minority individualsincluding Native Americans and older adults residing in rural
areas);
3)older adults with greatest social need (with particular attention to low-incomeminority
individualsincluding Native Americans and older adults residing in rural areas);
4)older adults with limitedEnglish proficiency;
5)older individuals who are frailorwith severe disabilities;
6)older adults with Alzheimer'sdisease or related disorders with neurological and
organic brain dysfunction (and the caretakers of such individuals).
7)older adults at risk for institutionalplacement,specifically including survivors of the
Holocaust.'
.information and Assistance:The assures that it shall provide for the establishment
and maintenance of informationand assistance services in sufficientnumbers to assure
that all older adults withinthe PSA covered by the Plan shall have reasonably convenient
access to such services.
.Services to Native Americans:if there is a signi?cant population of older Native
Americans in the PSA of the AAA.the AAA shall conduct outreach activities to identify
older Native Americans in such area and shall inform such older NativeAmericans of the
availabilityof assistance.
.Grievances:The AAA shall establish grievance procedures for older adults who are
dissatisfied with or denied services under the OAA.Such procedures shall be in
accordance withapplicable NYSOFAProgram Instructions.
.Disabled individuals:The AAA assures that it willcoordinate planning,identi?cation,
assessment of needs and provision of services for older adults with disabilities,with
particular attention to individualswith severe disabilities.with agencies that develop or
provide services for individualswithdisabilities.
.Transportation:The AAA shall identify the needs of older adults and describe the
methods it will use to coordinate planning and delivery of accessible transportation
services (includingthe purchase of vehicles)to assist older adults.includingthose with
special needs.in the PSA.
.Disclosure of Spending:The AAA shall.on the request of the Assistant Secretary of
AONACLor the Director of NYSOFA.for the purpose of monitoring compliance with the
OAA(including conducting an audit).disclose all sources and expenditures of funds such
agency receives or expands to provide services to older adults.
.Title Vi:The AAA shell.to the maximum extent practicable,coordinate the services it
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provides under Title Illof the OAAwithservices provided under TitleVIof the OAA(Grants
to NativeAmericans).
Q.case Management:The AAAassures that case management services provided under
Title IIIof the OAAand/or State funded programs:
1)not duplicate case management services provided through other Federal and State
programs;
2)be coordinatedwithservices providedthrough such other Federal and State programs.
and
3)be provided by:
a)a public agency;or
b)a nonpro?t private agency that:
(l)gives each older adult seeking services under this title a list of agencies
that provide similar services withinthe jurisdiction of the AAA;
(ii)gives each older adult described in clause (i)a statement specifying that
the individual has a right to make an independent choice of service
providers and documents receipt by such individualof such statement:
(iii)has case managers acting as agents for the individuals receiving the
services and not as promoters for the agency providingsuch services;or
(iv)is located in a rural area and obtains a waiver of the requirements described
in clauses (i)through (iii).
Standard Assurances Agglicable to OAA Title Ill-B
27.in applying for and receiving funding under Title lli-Bof the OAA,the AAAunderstands and
agrees to the following:
A.Priority Services:The AAAwillexpend the required percentage of1'itle Ill-Bfunds.as
established by NYSOFAfor each of the three priorityservices categories (access,in-home
and legal assistance)in Program Instruction88-Pl-47 [7l22I88].
Waiver:NYSOFA.in approving the Title Ill-B application or amendment to such
application,may waive the assurance of the above paragraph for any category of service
for which the AAAdemonstrates to NYSOFAthat services providedfrom other sources
meet the needs of older adults in the PSA for that category of service.If the AAAreceives
a waiver for any category of service.it must continue to spend for the remaining categories
of services the percentage of AAAfunds approved by NYSOFA.
B.Legal Assistance Program:The AAA assures that it will enter into contracts with
providers of legal assistance whichcan demonstrate the experience or capacity to deliver
legal assistance and that it will attempt to involve the private bar in legal assistance
activities authorized under Title ill-B.including groups withinthe private bar fumishlng
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services to older adults on a pro bone and reduced fee basis.The AAAfurther assures
that it willgive priority to legal assistance related to income.health care.long-term care,
nutrition.housing.utilities.protective services.defense of guardianship.abuse (including
financialexploitation).neglect and age discrimination.AAAwillnot require any provider
of legal assistance under Title ill-Bto reveal any informationthat is protected by the
attomey-client privilege.
C.Priority Service Reporting:The AAA will report annually to NYSOFA.in detail,the
amount of funds expended for each such category of priority services during the fiscal
year most recently concluded.
D.Service Coordination:The AAA will coordinate priority services with community
Alzheimer's programs,coordinate mental health services provided with Title Ill-Bfunds
with mental health services provided by community health centers and other
organizations.and.if appropriate.conduct outreach to identifyolder Native Americansand
informthem of availabilityof services.
E.Nursing Home Diversion:The AAA will conduct efforts to facilitate coordination of
community-based,long-terrn care services to defer inappropriate institutionalizationfor
older adults who are at home,patients in hospitals.and patients in long term care facilities
who could return home.
F.Multipurpose Senior Centers:In regard to any multipurpose senior centers acquired or
constructed using OAA funds.the AAAwillensure compliance with Sections 306,311,
and 312 of the OAA.NYSOFAregulations (9 NYCRR§6654.9),and 90-Pl-36 [6I19l90].
Standard Assurance Applicable to OAA Title Ill-C
(For additional Assurances applicable to Title Iii-C,see SA #27 8.SA Q0]
28.Title-Ill-C Funding for Access and supportive Services:in applying for and receiving
funding under Title ill-C of the OAA.the AAA understands and agrees that Title ill-C
expenditures for supportive and access services shall only be funded with Title Ill-C
contributionsand that such expenditures by a Title ill-C provider are limitedto the amount of
contributionsgenerated by the provider.
Standard Assurances Applicable to Title ill-C and WIN
(For additional Assurances applicable to WIN,see SA #36.For additionalAssurances
applicable to Title ill-C.see SA #27 8-SA #29)
29.in applying for and receiving funding under Title Ill-C of the OAA and WIN,the AAA
understands and agrees that:
A.special Dietary Needs:The AAAassures that the nutritionprogram in the PSA shall
reasonably accommodate participants who have particulardietary needs arising from the
health requirements,religious requirements.or culturelethnic backgrounds of such
participants.
8.Outreach:It shall be the AAA's responsibility to identify and reach out to currently
unserved and underserved individualswho would be eligible for home delivered meals.
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C.Provider Organizations:The AAA.when selecting potential home delivered meal
providers.shall give consideration where feasible to organizations which:
1)have demonstrated an ability to provide home delivered meals ef?ciently and
reasonably;and
2)furnish assurances to the AAAthat such an organization shall maintainefforts to solicit
voluntary support and that the funds made available under Title lll-C to the
organization shall not be used to supplant funds from non-Federalsources.
D.congregate Sites:Sites for congregate meals and comprehensive supportive services
are located in as close proximityto the majority of eligible individuals‘residences as
feasible.with particular attention on a multipurpose senior center,a school.a church,or
other appropriate community facility.preferably within walking distance.and where
appropriate,transportation to such site is furnished.
E.Allowable Services:The AAAmay only apply for and use Title Iii-C funds to provide
meals and other services (i.e.,nutrition counseling and nutrition education)directly
related to nutritionservices.The AAAmay also use program income for supportive and
access services to enhance the nutritionprogram.Such supportive and access services
include outreach.transportation (Title Ill-C-1only)lnfonnatlonand Assistance.in-Home
Contact and Support (shopping assistance only).Senior CenterIRecreation and
Education (Title lll-C-1 only).Assisted Transportation (Title Ill-C-1 only).Program
income cannot be used for access and supportive services in amounts greater than what
has been generated by program activity.
Standard Assurances licable to Title ill-D
30.Title Ill-D:
A.Area Plan Administration:No ‘File ill-Dfunds shall be budgeted or expended for
Area Plan Administration.
B.Evidence-based:In accordance with 15-Pl-18[1OI22I15].the AAAshall expend all Title
Ill-Dfunding on evidence-based programslinterventions only.
Standard Assurances Applicable to National Family Caregivers Sugmrt Program
(NFCSP)Title lll-E
31.National Family caregiver Support Program (NFCSP):
A.Comprehensive support system:The AAAshall provide multifaceted systems of
support services for family caregivers and older relative caregivers as these terms are
de?ned in OAA§§302 and 372.respectively.
B.Statutory services:The caregiver program support services shall include each of ?ve
speci?c.statutory categories of caregiver services.with the amounts used to fund each
service to be determined by the AAA.based on the needs of its particular caregivers.The
AAA may meet this comprehensive service requirement by including services in its
NFCSP program that meet 1”itleIll-Erequirements,but that are funded from other sources.
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These required services are:
1)Informationto caregivers about available services;
2)Assistance to caregivers in gaining access to the services;
3)individualcounseling,organization of support groups,and caregiver training to assist
the caregivers in the areas of health.nutrition and ?nancial literacy and to help
caregivers make decisions and solve problems relating to their caregiver roles and
responsibilities:
4)Respite care services to enable caregivers to be temporarily relieved from their
caregiving responsibilities;and
5)Supplemental services on a limitedbasis to complement the caregivers efforts to
provide care.
A.Recipients of Respite and Supplemental Services:The AAAagrees that respite and
supplemental services shall only be provided to older relative caregivers or caregivers of
“frail”older adults as "frail"is de?ned in OAA §102(22),that is,an older adult (60 and
older)who is functionally impaired because the person is unable to perform at least two
activities of daily livingwithoutsubstantial human assistance.includingverbal reminding,
physical cueing or supervision;or,an older aduitwho has a cognitive or other mental
impairment that requires substantialsupervision because the person behaves in a manner
that poses a serious health or safety hazard to the person or to another person.
8.Supplemental services:The AAAmay budget up to 20%of its Title lli-Efunds (Federal
funds plus local match),plus any income generated by supplemental services for the
provision of supplemental services.The AAAmay expend a maximum of 20%of its final
Title Ill-E expenditures (Federal funds plus local match),plus any income generated by
supplemental services for the provisionof supplemental services.
C.Use of Volunteers:Each AAAshall make use of trained volunteers to expand the
provisionof the availableservices and.if possible,work in coordinationwithorganizations
that have experience in providing training.placement.and stipends for volunteers or
participants (such as organizations carrying out federal service programs administered by
the Corporationfor Nationaland Community Service).in community settings.
32.service Priority:The AAAshall give priorityto the following individuals:
A.Caregivers who are older adults withgreatest social need,and older adults with greatest
economicneed,withparticularattentionto low-incomeolderadults;
B.Older Relative Caregivers providingcare to individualswithsevere disabilities.including
children with severe disabilities.as de?ned in OAA §102(48)which means a severe.
chronic disabilityattributableto mental or physical impainnent.or a combinationof mental
and physical impairments.that is likely to continue inde?nitely and results in substantial
functional limitationin 3 or more of the major lifeactivities as speci?ed in §102(13)which
includes self-care.receptive and expressive language,teaming.mobility.self-direction.
capacity for independent living,economic self-sufliciency,cognitive functioning,and
emotionaladjustment;
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C.For family caregivers who provide care for individualswithAlzheimer'sdisease and related
disorders with neurological and organic brain dysfunction.
33.Maintenance of Effort:The AAA agrees to meet its applicable maintenance of effort
requirement for Title ill-E funds under this Plan as determined by NYSOFA and to not
supplant the use of other funds availablefor NFCSP services.withthe funding available under
Title Ill-E.
Standard Assurances Applicable to Caregiver Resource Centers
34.Caregiver Resource Centers (CRC)
A.CRC Services:For AAAs receiving state funds for a CRC funded under NYS Elder Law
§206,AAAagrees to provide and enhance services to caregivers using these funds.The
goal is to expand upon caregiver services and supports offered by the AAA.CRC services
must be reported distinctly from other funds and in accordance with CRC de?nitions for
caregiver service and supports.
8.Materials Developed Under CRC:Ifthe AAAhas a CRC funded under NYS Elder Law
§206.AAAagrees that all materials developed by the AAAin connection with the CRC
program shall be the property of NYSOFA.NYSOFAalso reserves the right to copyright
all such materials,the exclusive right to reproduce.publish or otherwise use,and to
authorizeothers to use these materials.
Standard Assurance Agglicable to WIN
(For additionalAssurances applicable to WIN,see also SA #30).
35.in applying for and receiving funding under WIN,the AAAunderstands and agrees that:
A.separate Accounting:The funds provided under WIN shall be accounted for and
reported separately from those received under other sources.includingTitle ill-C.
B.WINservices:The funds provided under WINmust be used to provide home delivered
meals and/or services related to the provision of meals to eligible older adults whose
nutritionalneeds have not or cannot be met under Title ill-C or CSE.WINfunds may be
used to provide congregate meals but only when the provisionof the congregate meals
willserve nutritionallyat-risk older adults or result in an increased abilityto provide home
delivered meals.
C.Administration:No more than 5%of WINfunds awarded shall be budgeted for AAA
administration.No more than 5%of WINfunds expended shall be forAAAadministration.
D.No supplanting Title Ill-C services:No WINfunds shall be used to replace nutrition
services provided or intended to be provided under Title III-Cand CSE.
Standard Assurances Applicable to CSE and EISEP
For additional Assurances a licable to CSE see SA #39.For addltiona Assurances
aggiicable EISEP,see SA #40)
36.In applying for and receiving CSE and/or EISEP funding,the AAAunderstands and agrees
that:
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A.Direct Provision of Services:The AAA can provide EISEP andlor CSE case
management services directly withoutrequesting NYSOFAapproval.However,it cannot
provide other EiSEP or CSE services directly unless it receives approval from NYSOFA.
NYSOFAapproval is discretionary and shall only be given if the AAAcan show that:the
AAAprovided this service directly prior to the approval of the AAA's first CSE Plan (this
would usually be 1979);or if the AAAdemonstrates that the direct provision of a service
is necessary due to the absence of an existing suitable provider and so is necessary to
assure an adequate supply of the service or is necessary to ensure the quality of the
service provided.(See 9 NYCRR§6652.9(c)).
3.Consumer Directed In-Home Services:The AAA may elect to implement consumer
directed services under CSE and EISEP in accordance with NYSOFAregulations.Prior
to implementation.the AAAmust submit their plans in the prescribed format to NYSOFA
for review and approval.
C.Maintenance of Effort:The AAA must meet the following maintenance of effort
requirements:
1)For CSE and EISEP:Maintenance of “base year expenditures“made by the county
or other funded service providers irrespective of the source of funds.‘Base year
expenditures"means the level of expenditures in the year prior to the first year for
which a county plan for CSE was submitted or in the County's 1979 fiscal year,
whichever is later.
2)For EISEP:Maintenance of total community service project expenditures under the
CSE for the period April1.1985,through March 31.1986,unless this requirement is
waived or reducedby NYSOFA.
D.Contesting Eligibility and Cost Share Decisions:AAA shall provide applicants or
recipients of EISEP or EISEP-likeservices funded under EISEPICSEthe opportunityto
contest adverse decisions as to eligibility,levels of required cost sharing and involuntary
terminationsof services.
37.Matching Requirements:The AAA agrees to provide minimumlocal matching funds for
service expenditures under EISEP and CSE as set forth by applicable State law and
requirements.
Standard Assurance Applicable to CSE
(For additionalAssurances applicable to CSE,see SA #37 &SA 338)
38.In applying for and receiving CSE funding,the AAAunderstands and agrees that Community
Services Projects developed by the AAAshall not exceed three years,except NYSOFAmay
approve continuationof a project beyond three years if periodic evaluation shows that the
project effectively improved the delivery of services to older adults.
Standard Assurance Applicable to EISEP
(For additionalAssurances applicable to EISEP,see SA #37 &SA #38)
39.In applyingfor and receiving EISEP funding,the AAAunderstands and agrees that:
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coordination with LDSS:The AAAis required to coordinate withits local Social Services
office to establish and maintain procedures which shall ensure that EISEP does not
duplicate Medicaid and Title XX programs.and ensure that these procedures are set out
in a Memorandumof Understanding withsuch localoffice.
33%in-Home Services Requirement:At least 33%of the AAA's total expenditures of
State EISEP services dollarsand required localmatch for those dollars must be spent on
in-homeservices (i.e.,Personal Care Leveli and Personal Care LevelII).
33%Ancillary Services Requirement:No morethan 33%of the AAA'stotal expenditures
of State EISEP services dollarsand required local match for those dollars may be spent
on ancillary services.
County Home Care Plans (cl-ICP):The first year EISEP County Home Care Plan.as
amended by any subsequent plans and CHOPrevisions.is incorporated by reference and
made a part of this Plan.and the goals and procedures containedin it are reaffirmed.
Standard Assurance Applicable to CSI
40.Inapplying for CSI funds,the AAAunderstands and agrees that:
A.congregate Services:“Congregate services"shall mean services for older adults which
are provided by a public or private non-pro?t agency in community settings at which older
adults come together for services and activitiesthat respond to their diverse needs and
interests.
Direct Provision of CSI Services:The AAA may contract with public agencies.
municipalities,not-for-profit agencies,or such other entities that provide congregate
services.The AAAmay not directly provide a service under CSI unless granted a waiver
by the Directorof NYSOFA.Approval of direct service provision willonly be given if the
service was directly provided prior to approval of the 1994-95 Plan,or direct provision is
necessary due to the absence of an existing suitable provider or to ensure the quality of
the service provided.
Multi-county Partnerships:Two or more counties may join together for the purpose of
implementingCSI through a written agreement between the cooperating AAAs.
Matching Funds:UnderCSI the AAAwillprovide matching funds equal to 25%of its CSI
costs.The allowable forms of match are the same as those permitted under CSE and
EISEP.ln-kindsalaries and rent are allowable.State funds and local funds used to match
other State or Federal funds are not allowable as match.The local match can be entirely
new match or local funding formerly used to match the local Recreation Program for the
Elderly.
Administration:The AAAshall budget no more than 5%of CSI funds (State Aid &Local
Match)for AAAadministration.The AAAagrees that it willexpend no more than 5%of
CSI funds for AAAadministration.
Meal Costs:Meal costs are not allowable under the CSI program.
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Standard Assurances A llcable to Emer enc Pre aredness Plans
41.Emergency Preparedness Plans:The AAAagrees to coordinateactivitiesand develop long-
range emergency preparedness plans with local and State emergency response agencies.
relief organizations.local and State governments.and other institutions that have
responsibility for disaster reliefservice delivery withinthe PSA.
Standard Assurances Applicable to Mental Health Services
42.Mental Health Services:The AAA agrees to follow any policies developed by NYSOFA
oonceming mental health issues or services as they may pertain to older adults and
caregivers.AAAwillcoordinatewithNYSOFAand entities providingmental health services in
the PSA to:increase public awareness of mental health disorders affecting older adults;
remove barriers to the diagnosis and treatment of such disorders;and coordinate mental
health services available to older adults (including mental health screenings)provided with
area aging funds or other funds for mental health services available to older adults residing in
the PSA.
Standard Assugpces applicable to the Health insurance Information,Counseling and
Assistance Pro ram l-lllcAP
43.Health insurance information,Couneling and Assistance Program (HIICAP):
A.The AAAagrees that the Project Narrativeand Budget included in the Plan may not be
modifiedwithoutthe writtenconsent of the NYSOFA.
B.The AAAagrees that it willnot assign or transfer the rights or responsibilitiesit has with
regard to the HIICAPprogram without the prior written consent of NYSOFA.If the AAA
contracts the direct performance of the HIICAP program.including the HllCAP
Coordinator.it retains primary responsibilityfor satisfying the responsibilities set forth in
this Plan and the AAA will include the responsibilities in the agreement with such
contractor.
C.The AAAagrees to provide counseling to individualMedicare bene?ciaries unable to
access other channels of informationor needing and preferring locally based individual
counseling services.
D.The AAAwillmake counseling resources and locationslocally accessible to low-income.
dual-eligible,and hard-to-reachbene?ciaries and willequip its counselors to provide in-
depth.complex counse?ng and enrollmentassistance on Medicare.MedicarePrescription
Drug Coverage,MedicareAdvantage Plans,EPIC enrollment.and coordinationwith
MedicarePrescription Drug Coverage.
E.The AAAwillprovide counseling informationabout original Medicare plan infonnation and
options and the AAA's HIICAPassigned staff must have knowledge and develop referral
contacts for assistance in the following areas:
1)Medicare eligibility,benefits.preventive senrices,and claims ?ling;
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2)Medicare Prescription Drug Benefit:
3)EPIC and how it works with the Medicareprescription drug plans;
4)Medicaideligibility.bene?ts.and spousal protections (Local Department for Social
Services).MedicaidManaged Long Term Care (Independent Consumer Advocacy
Network);
5)MedicareSupplement insurance policycoverage.comparison information.and claims
?ling:
6)Long Term Care (LTC)insurance and planning (NYS Partnership for LTC):and
7)Other types of health insurance bene?ts (including employer.retiree,Medicare
Savings Program bene?ts,“Extra Help”.etc.).
.The AAAacknowledges that HIICAPis a volunteer-basedprogram and willbe operated
as such.AAAsmust increase and enhance the counselor work force and equip them to
be pro?cient in the areas noted above.A list of all trained HIICAPvolunteers and staff
must be submitted to NYSOFA.
.The AAA will not allow individualswho are currently licensed as health insurance
agentslbrokers,or have some other con?ict of interest.to counsel.administer.or volunteer
for HIICAPin any capacity even if the individualis willingto sign a disclaimerstating that
he or she willprovide unbiased insurance counseling informationto beneficiaries.If the
AAAbelieves there may be a conflictof interest,the AAADirectoror HIICAPCoordinator
willobtain directionfrom the NYSHIP Directoras to whether the relationship.as described
by the AAA,presents a con?ict of interest.
.The AAAwill ask program volunteers whether or not they are licensed to sell health
insurance products and the status of their current license.
The AAA agrees to designate a HIICAP Coordinator to be responsible for the AAA's
performance under this Plan.The HIICAPCoordinator shall be the AAA's representative
and contact person for all HIICAPrelated issues including program and reporting.
.The l-IIICAPCoordinator(s)designated by the AAAwilloversee the training and qualityof
service provided by all volunteers and staff.The Coordinator(s)annually willcertify that
volunteers have satisfied the annual training requirements.Signi?cant training and
support willbe necessary to prepare counselors to help bene?ciaries understand and
enrollin new choices and bene?ts created by the MMA(Medicare ModernizationAct)and
subsequent Federal Laws such as the AffordableCare Act of 2010.The Coordinatorwill
oversee and manage the inventory of training and consumer education supplies.
.The AAA agrees that its designated HIICAP Coordinator(s)will attend at least one
NYSOFA HIICAP training,use all NYSOFA-prescribed HIICAP training material.and
encourage counselors to participate in NYSOFAsponsored monthly coordinatorand other
conference calls.
.The AAA agrees that all HIICAPCoordinators and volunteers.who counsel Medicare
bene?ciaries.willparticipate in the HIICAPcertificationprocess,as often as is required by
NYSOFA.
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M.The AAAshall make certain that all informationand documentationpertaining to Medicare
bene?ciaries be kept con?dential.Bene?ciary informationwillbe kept in an area that is
secure.All con?dential documents will be stored in locked ?le cabinets or rooms
accessible only to those who have authority.or.for digital versions,in a password
protected electronic ?le.Whenever the AAAhas in its custody con?dential Medicare
bene?ciary informationthat the AAAdoes not need to keep on ?le any longer to be able
to assist such beneficiary.the AAA will dispose of that con?dential infonnation in a
complete and secure manner (such as shredding)to avoid unauthorizeddisclosure(s)of
the information.
N.The AAAassumes responsibilityfor the accuracy and completeness of the information
contained in all technicaldocuments and reports submitted.
0.The AAAagrees that it willsubmit monthly performance reports as speci?ed by NYSOFA
on all Bene?ciary Contacts,Group Outreach.and Media Outreach Events via the STARS
SHIP Tracking and Reporting System at:https:/Ismpshig.acl.gov/elk-hhs-ac-
grodllmlnreguestdo.
P.The AAAagrees to ensure the capacity to access Internet informationvia basic dial-up
access at the minimum,with a high-speed connectionpreferred.including expanding and
maintaining lntemet capability at the local counseling levels.The AAAwill have the
capacity to send and receive a high volumeof lnforrnation(includingtrainingmaterials and
Power Point presentations)through electronicmail (email)and through the lntemet.The
AAAassures that HIICAPcounselors will have access to lntemet-based information,
training materials,counseling.and enrollmenttools.
0.The AAAagrees to ensure adequate capacity to receive and properly answer and address
all calls received through the NYS HIICAP Hotline 0-800-701-0501)as calls are
automaticallytransmittedto the local AAAIHIICAP.-
R.Upon approval of this applicationand issuance of a Noti?cationof Grant Award.the AAA
is eligibleto request an advance of up to twenty-?ve percent (25%)of its award.The AAA
shall submit appropriate Claim for Payment in such fonn as required by NYSOFA.The
?nal Claimfor Paymentwill be submittedto NYSOFAwithinsixty (60)days alter the ending
date of the grant period.
8.The AAAagrees to include the express acknowledgment on all SHIP public infonnatlon
materials,“Thisproject was supported,in part by a grant from the U.S.Administrationfor
Community Living”.Grantees undertaking projects under government sponsorship are
encouraged to express freely their ?ndings and conclusions.Points of view or opinions do
not,therefore necessarily represent of?cial Administrationfor Community Livingpolicy.”
(HHS Grants Policy Statement:htlgs:IIwww.hhs.govIgrants/grantslgrants-policies
rggulationslindexhtml).The grantee must use the SHIP Logoon all SHIP publications.
T.NYSOFA has approved the following disclaimers that the AAA must use when
disseminating HIICAPmaterials andlor advertising:
1)“The infonnation provided by the Health Insurance lnfonnation.Counseling
and Assistance Program is intended for the sole purpose of educating consumersin
regard to the choices available for their health insurance needs.Particularemphasis
is placed on understanding originalMedicare.Nothing herein is intendednor should
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it be construed as an endorsement by the State of New York of any specific insurance
product or insurer.”
2)If the above disclaimer is too lengthy for certain media items (i.e.‘fiyers.small
brochures.etc.).the disclaimer below may be used as a substitute:
“NewYork State does not endorse nor recommendany specific insurance product
or insurer.this program is solely intended to educate consumers about their
choices.’
U.Upon request by the State HIICAPCoordinator.the AAAwillprovide to NYSOFAprogram
infonnation and other reports as required,in the fonnat and at the timing speci?ed by
NYSOFA,on activities provided under the current HIICAPgrant.
V.The AAA shall not use Si-IIP Federal funds to purchase promotional giveaways or
incentiveitems,unless such items are educational in nature as required by ACL and pre-
approved by NYSOFA.
W.The AAAagrees to implement Volunteer Risk and Program Management (VRPM)policies
and procedures as required by ACL.
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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
CC: Robert P. Wasp, Town Engineer
Re: Award of Bid – TA-23-04 - Street Sweeping Services Years 2023 & 2024
Date: April 14, 2023
Attached is a memo from Town Engineer, Rob Wasp, regarding the award of the bid for TA-23-04 -
Street Sweeping Services Years 2023 & 2024.
Action Requested:
Resolved that the Town Board hereby awards the bid for street sweeping services received
and opened on April 11, 2023 to Three D Industrial Maintenance Corp. for 2023 services
in the amount of $37,320.00 and 2024 services in the amount of $37,320.00 and hereby
authorizes the Town Administrator to execute the agreement and any related documents
necessary to carry out its implementation.
Page 167 of 642
Town of Mamaroneck
Engineering Department, Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810
FAX: (914) 381-7809
@townofmamaroneckNY.org
Date: April 12, 2023
To: Meredith Robson, Town Administrator
From: Robert P. Wasp, Town Engineer
CC: Tracy YogmanTown Comptroller
Subject: Award of Bid – TA-23-04 - Street Sweeping Services Years 2023 & 2024
General:
The referenced Town contract provides for routine street sweeping services in conjunction with the
transport and disposal of the collected street sweeping debris. There are approximately thirty-nine miles
of Town roads along with seven paved properties and parking areas that are serviced under the contract.
Bid documents were publicly advertised on the Empire State Purchasing Group platform (“BidNet”)
and noticed in the Westchester Journal News for a period of several weeks. In total one (1) proposal
was received on April 11, 2023. Bid pricing was structured as an annual lump sum considering (30)
days of street sweeping work during the contract term in 2023, with ability for a second year extension
in 2024. Please refer to the attached tabulation summary of all contractor proposals.
Three D Industrial Maintenance Corp (“Three D”) submitted a responsive and complete proposal. Three
D has executed this contract scope in past years and has maintained a good reputation with the Town.
Upon awarding the contract the Highway Department will complete a thorough walk-thru with Three
D to clarify the updated requirements of the contract in correlation with the requirements that come
with each section to be swept as per the contract.
The Engineering Department contract award to Three D Industrial Maintenance Corp. for street
sweeping services during the 2023 and 2024 calendar years at annual lump sums of $37,320.00 and
$37,320.00, respectively.
Attachment/s:
Bid Tabulation_TA-22-04_04122023
Page 168 of 642
Town of Mamaroneck
Engineering Department, Town Center
740 W. Boston Post Road, Mamaroneck, NY 10543-3353
Contract # TA-23-04 Street Sweeping Services
Bid Opening Results, April 11 , 2021 at 12:00 p.m. E.S.T.FINAL BID RESULTS
Three D Industrial Maintenace Corp.
Hawthorne, NY 10532
Bid Bond: Yes
$37,320.00
$37,320.00
$74,640.00
Street Sweeping amd Debris Transport Services:
Year 2023
Bid Item
Total Bid Amount
Street Sweeping amd Debris Transport Services:
Year 2024
Page 169 of 642
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
CC: Tracy Yogman, Town Comptroller
Re: 2022 Financial Audit by EFPR Group
Date: April 19, 2023
Attached is a memo from Town Comptroller, Tracy Yogman, regarding the 2022 Financial Audit. The
auditors from EFPR Group will attend the meeting and provide an overview for any questions the Board
may have.
Action Requested:
Resolved that the Town Board hereby accept the Financial Statements and Supplementary
Information for the Fiscal Year ended December 31, 2022.
Page 170 of 642
Town of Mamaroneck
Comptroller, Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810
FAX: (914) 381-7809
tyogman@townofmamaroneckNY.org
Date: April 13, 2023
To: Meredith Robson, Town Administrator
From: Tracy Yogman, Town Comptroller
Subject: 2022 Financial Audit by EFPR Group
General:
Attached are the following documents in connection with the 2022 Audit:
1. The Town of Mamaroneck Basic Financial Statements, Supplementary Information and
Independent Auditor’s Report for the fiscal year ended December 31, 2022.
2. Required Report to the Board with Governance that outlines the required communications and
control deficiencies.
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, 2022.
Attachment/s:
Town of Mamaroneck Revised Draft FS 2022
Page 171 of 642
TOWN OF MAMARONECK, NEW YORK
Basic Financial Statements,
Supplementary Information and
Independent Auditors' Report
December 31, 2022
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TOWN OF MAMARONECK, NEW YORK
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 Revenue, Expenditures and Change in Fund Balances -Budget to
Actual -Highway 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 Asset/Liability
Schedule of the Town's Pension Contributions
1 - 3
4 -12
13
14
15
16
17
18
19
20
21 -57
58
59
60
61
62
63
64
65
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TOWN OF MAMARONECK, NEW YORK
Table of Contents, Continued
Other Supplementary Information:
Combining Balance Sheet -Special Districts Fund
Combining Schedule of Revenue, Expenditures and Changes in Fund
Balances -Special Districts Fund
Combining Balance Sheet -Nonmajor Governmental Funds
Combining Schedule of Revenue, Expenditures and Changes in Fund
Balances -Nonmajor Governmental Funds
Project-Length Schedule -Capital Projects Fund
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
Independent Auditors' Report on Compliance for Each Major Program and on
Internal Control Over Compliance Required by the Uniform Guidance
Schedule of Expenditures of Federal Awards
Notes to Schedule of Expenditures of Federal Awards
Schedule of Findings and Questioned Costs
Status of Prior Audit Findings
* * * * * *
66
67
68
69
70 -71
72 -73
74-76
77
78
79
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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 accompanying financial statements of the governmental activities, the discretely
presented component unit, each major fund, and the aggregate remaining fund information of the
Town of Mamaroneck, New York (the Town), as of and for the year ended December 31, 2022, 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 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, 2022, 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 Town of Mamaroneck Housing Authority (the
Authority), which represent 100% of the assets, net position and revenue of the discretely presented
component unit as of December 31, 2022, and the respective changes in financial position 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.
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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 twelve months beyond the financial statement date, including any currently
known information that may raise substantial doubt shortly thereafter.
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 58 through 65 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,
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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 A wards 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 , 2023
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
, 2023
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis
December 31, 2022
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, 2022. 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, 2022 are as follows:
• As of the close of the current year, the Town's governmental funds reported combined ending
fund balances of $39,412,071, an increase of$5,038,255 from the prior year. The increase in
fund balance is primarily the result of an increase in real property taxes, sales tax and Federal
aid as well as various expense savings.
• At the end of the current year, the total fund balance for the General Fund was $9,973,058 or
76% of total General Fund expenditures and other financing uses for 2022. The total General
Fund fund balance consists of $264,614 (nonspendable), $331,114 (restricted), $3,143,962
(assigned) and $6,233,368 (unassigned). Total fund balance for the Town Outside Villages
Fund was $6,878,876 or 42% of total fund expenditures and other financing uses for 2022.
• Total fund balance for Special Districts Funds is $4,513,872 or 40% of total fund expenditures
and other financing uses for 2022.
• 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, 2022, in most cases, are within
the range of or exceed the surplus levels that are consistent with the Town's policy.
• On the government-wide financial statements, the liabilities and deferred inflows ofresources
of the primary government, which is reported separately from the component unit, the Town
of 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 year by $36,263,081. 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
$74,137,236 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 $75,117,103.
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
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 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).
The government-wide financial statements distinguish functions of the Town that are principally
supported by taxes and intergovernmental revenue (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.
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
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 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 revenue, expenditures and changes in fund balances provide a reconciliation to facilitate
this comparison between governmental funds and governmental activities.
The Town maintains thirteen individual governmental funds. Information is presented separately in
the governmental funds' balance sheet and in the governmental funds' statement of revenue,
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, Highway Fund and Capital Projects Fund,
which are considered to be major funds. Data for the two nonmajor governmental funds (Tri-
Municipal Cable T.V. and Debt Service Funds) are combined into a single aggregated presentation.
Individual fund data for each of these nonmajor 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,
Special Districts Fund and Highway Fund which are major funds. A budgetary comparison statement
has been provided for these funds within the basic financial statements to demonstrate compliance
with the respective budgets. Annual budgets are also adopted for the Tri-Municipal Cable T.V. Fund
and the Debt Service Fund which are nonmajor funds.
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
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 oftliis 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 ofresources by ($36,263,081) at the close of the current fiscal year.
2022 2021
Current assets $ 43,919,664 38,413,049
N oncurrent assets 70,016,553 63,300,859
Total assets 113,936,217 101,713,908
Deferred outflows ofresources 26,954,592 30,305,946
Current liabilities 7,620,692 6,688,387
N oncurrent liabilities 123,403,478 147,276,390
Total liabilities 131,024,170 153,964,777
Deferred inflows ofresources 46,129,720 25,304,885
Net position:
Net investment in capital assets 30,788,717 25,787,996
Restricted 7,085,438 6,292,601
Umestricted (74,137,236) (79,330,405)
Total net position $ (36,263,081) (47,249,808)
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
Total assets increased in governmental activities by $12,222,309 from the prior year.
Noncurrent liabilities decreased by $23,872,912 from the previous year for governmental activities
primarily due to the valuation of the total OPEB liability.
Net investment in capital assets, net of accumulated depreciation and less any outstanding debt used
to acquire those assets of $30,788,717, accounts for 84% 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 20% 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 $7,085,438 represents resources that are subject to external restrictions on
how they may be used. The restrictions are as follows:
Restricted Net Position
2022 2021
Future capital projects $ 331,114 316,332
Debt service 2,431,794 2,186,923
Section 8 Housing Authority 1,193,438 883,455
Tri-Municipal Cable TV 1,525,586 1,409,690
Pension benefits -fire district 1,603,506 1,496,201
Total assets $ 7,085,438 6,292,601
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
The remaining balance of net position, representing unrestricted net position of ($74,137,236) 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.
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
N onproperty tax items
Use of money and property
Sale of property and compensation for loss
Miscellaneous
Total revenue
Program expenses:
General government support
Public safety
Heahh
Transportation
Economic assistance and opportunity
Cuhure and recreation
Home and cormnunity services
Interest
Total expenses
Change in net position
Net position at begirming of year
Net position at end of year
9
2022 2021
$ 8,581,104 7,612,897
11,404,082 10,819,947
934,330 808,289
29,310,060 27,918,380
1,091,992 1,117,138
4,118,620 3,788,040
828,391 418,768
942,805 191,680
223,241 191,448
57,434,625 52,866,587
7,079,766 8,040,805
13,716,463 15,455,166
2,106,883 2,355,457
5,389,339 5,807,600
790,606 919,638
5,150,169 4,598,511
11,098,995 11,608,623
1,115,677 882,904
46,447,898 49,668,704
10,986,727 3,197,883
(47,249,808) (50,447,691)
$ (36,263,081) (47,249,808) DR
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
Governmental activities increased the Town's net position by $10,986,727 for the year ended
December 31, 2022.
Total revenue for the year ended December 31, 2022 from governmental activities totaled
$57,434,625. Real property taxes of $29,310,060 represent the largest revenue source (51%).
Governmental activities expenses of the Town totaled $46,447,898. The largest components of these
expenses are in the areas of public safety (30%), general government support (15%) and home and
community services (24%).
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 year.
As of the end of the current year, the Town's governmental funds reported combined ending fund
balance of $39,412,071, an increase of $5,038,255 compared to last year's ending fund balance of
$34,373,816. The nonspendable fund balance component of $1,670,043 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$17,544,519 is restricted for special revenue funds, capital projects and debt service. The assigned
fund balance classification aggregate of $13,964,141, consisting primarily of amounts designated to
balance the fiscal 2023 budget by $3,076,000 in the General Fund; $2,045,610 in the Town Outside
Villages Fund and $397,300 in the Special Districts Funds and amounts available to be used at the
Town's discretion in funds other than the General Fund; $4,089,106 in the Town Outside Villages
Fund; $1,845,085 in the Highway Fund and $2,122,492 in the Special Districts Funds and $320,586
in nonmajor funds. The General Fund's assigned fund balance also includes $67,962 of
encumbrances. The remaining fund balance of $6,233,368 is unassigned and represents the remaining
positive fund balance in the General Fund.
The General Fund is the primary operating fund of the Town. At the end of the current year,
unassigned fund balance of the General Fund was $6,233,368, representing 63% of the total General
Fund balance of $9,973,058. This is an increase over the prior year, when the total fund balance was
$8,159,723.
The Town Outside Villages Fund's total fund balance at the end of the year was $6,878,876, a
decrease of $304,252 from the previous year.
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
The Special Districts Fund's total fund balance at the end of the current year was $4,513,872, a
decrease of $602,157 from the previous year. This represents decreases in the Ambulance District
fund and the Water District fund offset by increases in the Fire Protection District fund, the Street
District Lighting Fund, the Refuse and Garbage District fund and the Sewer District fund.
The Capital Projects Fund reflects a fund balance of $10,459,081 at the end of the current year, an
increase of $2,226,324 from the previous year. The Town issued new long term debt of $5,257,000
in the form of serial bonds to fund all currently authorized capital projects during the year ended
December 31, 2022. ·
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, 2022, amounted to
$68,110,662 (net of accumulated depreciation). These capital assets includes land, buildings and
improvements, machinery and equipment, infrastructure and construction-in-progress.
Capital Assets
(Net of Accumulated Depreciation)
Land
Construction-in-progress
Buildings and improvements
Machinery and equipment
Infrastructt:n-e
Total
2022
$ 4,031,660
3,377,041
22,112,365
6,027,645
32,561,951
$ 68,110,662
2021
4,031,660
2,833,589
21,885,668
5,721,247
28,828,695
63,300,859
Long-Term Debt and Short-Term Capital Borrowings
At the end of the current year, the Town had total bonded debt outstanding of $46,392,000. 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, 2022, the Town paid $3,080,000 in principal on outstanding
long-term obligations and issued $5,257,000 in long-term obligations in the form of serial bonds in
order to fund various capital projects.
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
Economic Factors and Next Year's Budget and Rates
The following economic factors currently affect the Town and were considered in developing the
2023 fiscal year budget.
• The Town has the lowest unemployment rate in Westchester County for a Town.
• A tax levy increase of 4% 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.
• On the expenditure side, increases are expected in health insurance premiums, as well as
pension and other employee benefit costs.
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.
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TOWN OF MAMARONECK, NEW YORK
Statement of Net Position
December 31, 2022
Assets
Cash and equivalents
Investments
Receivables:
Accounts
Taxes, net
Due from other governments
State and Federal aid
Prepaid expenses
Total current assets
Capital assets:
Not being depreciated
Being depreciated
Net pension asset -ERS -proportionate share
Total noncurrent assets
Total assets
Deferred Outflows of Resources
Deferred charge on refunding bonds
Pension related -retirement systems
Pension related -length of service award program
OPEB
Total deferred outflows ofresources
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-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 award 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.
13
Component
Unit
Mamaroneck
Governmental Housing
Activities Authority
$ 28,982,748
10,205,033
810,198
668,169
267,326
1,316,147
1,670,043
43,919,664
7,408,701
60,701,961
1,905,891
70,016,553
113,936,217
398,893
12,413,993
681,228
13,460,478
26,954,592
840,877
1,152,853
681,347
1,175,047
329,190
3,292,000
149,378
7,620,692
43,100,000
2,020,126
383,523
946,733
1,835,993
75,117,103
123,403,478
131,024,170
14,723,458
1,104,109
30,302,153
46,129,720
30,788,717
7,085,438
(74,137,236)
$ (36,263,081)
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TOWN OF MAMARONECK, NEW YORK
Statement of Activities
Functions/Programs
Primary government:
Governmental activities:
General government support
Public safety
Health
Transportation
Economic assistance and opportunity
Culture and recreation
Home and community services
Interest on long-term debt
Total governmental activities
Component unit -Mamaroneck Housing Authority
General revenue:
Real property taxes
Real property tax items
Nonproperty tax items
Use of money and property
Sale of property and compensation for loss
Miscellaneous
Total general revenue
Change in net position
Net position (deficit) at beginning of year
Net position (deficit) at end of year
See accompanying notes to financial statements.
Year ended December 31, 2022
Expenses
$ 7,079,766
13,716,463
Program Revenue
Net Revenue (Expense)
and Changes in Net Position
Component
Unit
Operating Capital Total
Charges for Grants and Grants and Primary
Mamaroneck
Housing
Authority Services Contributions Contributions Government
1,472,773 2,509,632
484,322 1,512
2,106;883 . 1,090,558 293,344
(3,097,361)
(13,230,629)
(722,981)
5,389,339 1,003,543
790,606 -
5,150,169 2,770,436
11,098,995 1,759,472
1,115,677
$46,447,898 8,581,104
$
14
10,270
588,862
8,000,462
11,404,082
366,089 (4,009,437)
(201,744)
(2,379,733)
568,241 (770,820)
(1,115,677)
934,330 (25,528,382)
29,310,060
1,091,992
4,118,620
828,391
942,805
223,241
36,515,109
10,986,727
(47,249,808) 2,554,858
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TOWN OF MAMARONECK, NEW YORK
Balance Sheet -Governmental Funds
December 31, 2022
Town Section 8
Outside Special Housing Capital Nonmajor Total
General Villages Districts Assistance Highway Proje<::ts Go_vernmental Governmental
Assets
Cash and equivalents $ 1,015,670 8,574,692 2,204,834 1,196,632 71,474 11,853,878 4,065,568 28,982,748
Investments 6,578,185 -1,958,193 -1,668,655 -10,205,033
Receivables:
Accounts 367,947 244,695 -2,125 -195,431 810,198
Taxes, net 668,169 -----668,169
Due from other governments 42,943 501 139,663 84,219 267,326
State and Federal aid 55,580 864,732 --62,163 333,672 -1,316,147
Due from other funds 3,479,831 750,208 1,778 382 60,410 12,500 20,389 4,325,498
Prepaid expenditures 264,614 744,160 390,574 11,389 259,306 -1,670,043
Total assets $ 12,4-7J1)_32_ 11,178,988 4,695,042 1,208,403 2,208,352 12,200,050 4,281,388 48,24?2162
Liabilities, Deferred Inflows of Resources and Fund Balances
Liabilities:
Accounts payable 229,953 64,367 51,677 1,970 79,945 409,543 3,422 840,877
Accrued liabilities 59,472 155,894 78,460 1,606 18,601 838,820 -1,152,853
Deposits payable 162,709 518,638 - -- -
681,347
Due to other funds 671,986 3,489,640 51,033 -5,415 107,424 -4,325,498
Unearned revenue 718,292 71,573 - -
-385,182 -1,175,047
Total liabilities 1,842,412 4,300,112 181,170 3,576 103,961 1,740,969 3,422 8,175,622
Deferred inflows of resources -deferred tax revenue 657,469 -- -- - -657~469 --------
Fund balances:
Nonspendable 264,614 744,160 390,574 11,389 259,306 --1,670,043
Restricted 331,114 -1,603,506 1,193,438 -10,459,081 3,957,380 17,544,519
Assigned 3,143,962 6,134,716 2,519,792 -1,845,085 -320,586 13,964,141
Unassigned ( deficit) 6,233,368 -- -- - -
6,233,368
Total fund balance (deficit) 9,973,058 6,878,876 4,513,872 1,204,827 2,104,391 10,459,081 4,277,966 39,412,071
Total liabilities, deferred inflows of
resources and fund balances $ 12,472,932_ 11,178,988 4,695,042 1,208,403 2,208,352 12,200,050 4,281,388 48,245,162
See accompanying notes to financial statements.
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TOWN OF MAMARONECK, NEW YORK
Reconciliation of Balance Sheet -Governmental Funds to the Statement of Net Position
December 31, 2022
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 award program
Deferred outflows of resources -OPEB
Deferred inflows of resources -pensions
Deferred inflows of resources -length of service award 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 taxes.
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 asset -ERS -proportionate share
Net pension liability-PFRS -proportionate share
Total pension liability -length of service award 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.
16
$ 7,408,701
108,742,597
(48,040,636)
12,413,993
681,228
13,460,478
(14,723,458)
(1,104,109)
$ 39,412,071
68,110,662
(30,302,153) (19,574,021)
(329,190)
(46,392,000)
(383,523)
1,905,891
(946,733)
(1,835,993)
657,469
(75,117,103) (123,098,651)
398,893
(2,169,504) (1,770,611)
$ (36,263,081)
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TOWN OF MAMARONECK, NEW YORK
Statement of Revenue, Expenditures and Changes in Fund Balances -Governmental Funds
Year ended December 31, 2022
Town Section 8
Outside Special Housing Capital Nonmajor Total
General Villages Districts Assistance Highway Projects Governmental Governmental
Revenue:
Real property taxes $ 6,264,270 10,018,635 7,783,533 5,392,662 29,459,100
Real property tax items 1,091,992 1,091,992
Nonproperty tax items 3,331,982 786,638 4,118,620
Departmental income 3,097,984 693,847 2,554,658 130,000 6,476,489
Intergovernmental charges 5,200 121,866 538,495 665,561
Use of money and property 628,116 60,544 2,984 26,753 109,994 828,391
Licenses and permits 62,507 1,111,082 1,173,589
Fines and forfeitures 264,425 1,040 265,465
Sale of property and compensation for loss 49,389 4,025 113,428 12,867 95,368 669,099 944,176
State aid 2,428,287 51 48,659 454,677 2,931,674
Federal aid 637,475 47,173 65,811 7,660,476 516,150 479,653 9,406,738
Miscellaneous 173,703 538 49,000 223,241
Total revenue 14,703,348 15,207,784 10,699,891 7,676,327 6,618,625 1,652,429 1,026,632 57,585,036
Expenditures:
General government support 4,007,464 1,426,826 5,434,290
Public safety 7,171,711 2,447,214 9,618,925
Health 293,344 89,100 1,360,940 1,743,384
Transportation 43,464 20,194 131,084 3,207,063 3,401,805
Economic assistance and opportunity 440,341 440,341
Culture and recreation 2,773,434 1,425,593 4,199,027
Home and community services 93,732 246,964 2,349,726 7,187,136 675,872 10,553,430
Employee benefits 2,232,247 4,689,233 1,715,064 182,077 1,439,592 10,258,213
Debt service:
Principal 3,080,000 3,080,000
Interest 1,129,993 1,129,993
Capital outlay 8,283,179 8,283,179
Total expenditures 9,884,026 15,069,621 8,004,028 7,369,213 4,646,655 8,283,179 4,885,865 58,142,587
Excess ( deficiency) of revenue over expenditures 4,819,322 138,163 2,695,863 307,114 1,971,970 (6,630,750) (3,859,233) (557,551)
Other financing sources (uses):
Bond issuance 5,257,000 5,257,000
Issuance premium 2,080 336,726 338,806
Transfers in 282,070 689,520 3,808,379 4,162,174 8,942,143
Transfers out (3,288,057) (1,131,935) (3,298,020) (979,556) (210,385) (34,190) (8,942,143)
Total other financing sources (uses) (3,005,987) (442,415) (3,298,020) (979,556) 8,857,074 4,464,710 5,595,806
Net change in fund balance 1,813,335 (304,252) (602,157) 307,114 992,414 2,226,324 605,477 5,038,255
Fund balances at beginning of year 8,159,723 7,183,128 5,116,029 897,713 1,111,977 8,232,757 3,672,489 34,373,816
Fund balances at end of year $ 9,973,058 6,878,876 4,513,872 1,204,827 2,104,391 10,459,081 4,277,966 39,412,071
See accompanying notes to financial statements.
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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, 2022
Net change in fund balances -Total Governmental Funds
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
Disposals
Depreciation expense
Revenues in the statement of activities that do not provide current
financial resources are not reported as revenues in the funds -real
property taxes
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
Issuance premium
$ 8,150,057
(1,371)
(3,338,883)
(5,257,000)
(338,806)
$ 5,038,255
4,809,803
(149,040)
Principal paid on general obligation bonds 3,080,000 (2,515,806)
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
Compensated absences
Changes in pension asset and related deferred outflows and
inflows of resources -ERS
Changes in pension liability and related deferred outflows and
inflows of resources -PFRS
Changes in pension liability and related deferred outflows and
inflows of resources -LO SAP
Changes in total OPEB liability and related deferred outflows and
inflows of resources
Amortization of loss on refunding bonds and issuance premium
Change in Net Position of Governmental Activities
See accompanying notes to financial statements.
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(84,499)
(3,060)
789,915
938,322
(88,373)
2,152,395
98,815 3,803,515
$ 10,986,727
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Assets:
Cash and equivalents
Investments
TOWN OF MAMARONECK, NEW YORK
Statement of Fiduciary Net Position
Custodial Fund
December 31, 2022
Real property taxes receivable for other governments
Total assets
Liabilities -due to other governments
See accompanying notes to financial statements.
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$10,358,967
1,847,465
52,022,050
$64,228,482
$64,228,482
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TOWN OF MAMARONECK, NEW YORK
Statement of Changes in Fiduciary Net Position
Custodial Fund
Year ended December 31, 2022
Additions -real property taxes collected for other governments
Deductions -payments of real property taxes to other governments
Change in fiduciary net position
Fiduciary net position at beginning of year
Fiduciary net position at end of year
See accompanying notes to financial statements.
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$ 178,522,026
178,522,026
$
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements
December 31, 2022
(1) Summary 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 accordance 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
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.
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TOWN OF MAMARONECK, NEW YORK
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 government-wide financial statements. Major
individual governmental funds are reported as separate columns in the fund financial
statements.
(c) Fund Financial Statements
The accounts of the Town are organized and operated on the basis of funds. A fund is an
independent fiscal and accounting entity with a self-balancing set of accounts, which
comprise its assets, deferred outflows of resources, liabilities, deferred inflows of
resources, fund balances, 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 nonmajor 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:
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary 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 Fund is
provided to account for resources received from the U.S. Department of Housing
and Urban Development for housing assistance payment purposes.
• 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.
• 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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary of Significant Accounting Policies, Continued
(c) Fund Financial Statements, Continued
• Special Revenue Fund -Tri-Municipal Cable T.V. Fund -is used to account for
franchise fees collected and expenditures for the joint activity cable T.V. operations.
(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 revenue is 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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary 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 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.
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TOWN OF MAMARONECK, NEW YORK
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 ofNYCLASS.
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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary 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, 2022.
• 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 1st and are due on September 1st, with the first half payable without penalty until
September 30th and the second half payable without penalty until January 31st. The Town
guarantees the full payment of the County and school districts warrants and assumes the
responsibility for uncollected taxes. The Town also has the responsibility for conducting
in-rem foreclosure proceedings.
The Town functions in both a fiduciary and guarantor relationship with the County of
Westchester, New York, 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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary 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, 2022,
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 ofinventoriable items at various locations are recorded as expenditures
at the time of purchase and year-end balances at these locations are not material.
(i) 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
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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(I) Summary of Significant Accounting Policies, Continued
(1) Capital 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.
Class
Buildings and improvements
Machinery and equipment
Infrastructure
Life
in Years
20 -50
5 -20
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 $528,654 of American Rescue Plan Act Coronavirus
State and Local Fiscal Recovery Funds that are unspent, $186,343 for parking permits
received in advance and $3,295 of miscellaneous items in the General Fund, $71,573 for
parking permits received in advance in the Town Outside Villages Fund, and $385,182 for
State and Federal aid received in advance in the Capital Projects Fund. This amount has
been deemed to be measurable but not "available" pursuant to GAAP.
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Page 203 of 642
TOWN OF MAMARONECK, NEW YORK
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 OPEB. 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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(I) 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.
(t) 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.
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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,
liabilities, and deferred inflows of resources that does not meet 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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary 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 oflong-lived assets.
(w) Accounting Standards Issued But Not Yet Implemented
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. 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. 99 -Omnibus 2022. Effective for various periods through fiscal years
beginning after June 15, 2023.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary of Significant Accounting Policies, Continued
(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 T.V. funds. Encumbrances outstanding at year-end are generally
reported as assigned fund balance since they do not constitute expenditures or liabilities.
(y) 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.
On February 9, 2023, the Town adopted a resolution to guarantee a revenue bond in the
amount of $2,800,000 that the Housing Authority is going to issue.
On March 15, 2023, the Town adopted a resolution, effective July 1, 2023, to transfer the
administration of the Housing Choice Voucher Program to the New York State Division
of Housing and Community Renewal.
(2) Stewardship, Compliance and Accountability
(a) Budgetary Data
The Town generally follows the procedures enumerated below in establishing the budgetary
data reflected in the financial statements:
• 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
ensumg year.
• 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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(2) Stewardship, Compliance and Accountability, Continued
(a) Budgetary Data, Continued
• Formal budgetary integration is employed during the year as a management control device
for General, Town Outside Villages, Highway, Special Districts, Tri-Municipal Cable
T.V. and Debt Service funds.
• Budgets for General, Town Outside Villages, Highway, Special Districts, Tri-Municipal
Cable T.V. 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 T.V. and Debt Service funds lapse at the end of the fiscal year, except
that outstanding encumbrances are reappropriated in the succeeding year pursuant to the
Uniform System of Accounts promulgated by the Office of the State Comptroller.
Budgeted amounts are as originally adopted, or as amended by the Town Board.
(b) Property Tax Limitation
Under New York State Town Law, the Town is not limited as to the maximum amount of real
property taxes which may be raised. However, Chapter 97 of the New York State Laws
of 2011, as amended (Tax Levy Limitation Law) modified previous law by imposing a
limit on the amount of real property taxes a local government may levy. The following is
a brief summary of certain relevant provisions of the Tax Levy Limitation Law. The
summary is not complete and the full text of the Tax Levy Limitation Law should be read
in order to understand the details and implementations thereof.
The Tax Levy Limitation Law imposes a limitation on increases in the real property tax levy,
subject to certain exceptions. The Tax Levy Limitation Law permits the Town to increase
its overall real property tax levy over the tax levy of the prior year by no more than the
"Allowable Levy Growth 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
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(2) Stewardship, Compliance and Accountability, Continued
(b) Property Tax Limitation, Continued
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, 2022 consisted of the following:
Town and County taxes -Current
Tax liens
Allowance for uncollectible amounts
$ 185,091
1,193,106
1,378,197
(710,028)
$ 668,169
Taxes receivable are also partially offset by deferred tax revenues of $657,469, 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, 2022 are as follows:
Balance Balance
January 1, December 31,
2022 Additions Deletions 2022
Capital assets, not being depreciated:
Land $ 4,031,660 4,031,660
Construction-in-progress 2,833,589 930,937 387,485 3,377,041
Total capital assets, not being
Depreciated 6,865,249 930,937 387,485 7,408,701
Capital assets, being depreciated:
Buildings and improvements 32,798,874 1,361,376 69,106 34,091,144
Machinery and equipment 17,280,147 1,435,198 681,972 18,033,373
Infrastructure 51,808,049 4,810,031 -56,618,080 --
Total capital assets,
being depreciated 101,887,070 7,606,605 751,078 108,742,597
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
( 4) Ca12ital Assets, Continued
Balance
January 1,
2022 Additions
Less accumulated depreciation for:
Buildings and improvements $ 10,913,206 1,133,808
Machinery and equipment 11,558,900 1,128,300
Infrastructure 22,979,354 1,076,775
Total accumulated
depreciation 45,451,460 3,338,883
Total capital assets,
being depreciated, net 56,435,610 4,267,722
Capital assets, net $ 63,300,859 5,198,659
Balance
December 31,
Deletions 2022
68,235 11,978,779
681,472 12,005,728
-24,056,129 --
749,707 48,040,636
1,371 60,701,961
388,856 68,110,662
Depreciation expense was charged to the Town's functions and programs as follows:
General government support
Public safety
Transportation
Economic assistance and opportunity
Culture and recreation
Home and community services
Total depreciation expense
Ca12ital Assets -Com12onent Unit
$ 413,865
817,585
1,208,312
88,452
368,833
441,836
$ 3,338.883
Changes in the Housing Authority's capital assets for the year ended December 31, 2022 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
Balance
January 1,
2022
$ __ _
6,893,905
764,550
7,658,455
4,390,188
650,234
5,040,422
2,618,033
$ 2,618,033
37
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(5) Accrued Liabilities
Accrued liabilities at December 31, 2022 were as follows:
Town Section 8
Outside Special Housing Capital
General Villages Districts Assistance Highway Projects Total
Payroll and employee benefits $ 54,159 155,894 76,960 1,367 18,601 306,981
Other 5,313 1,500 239 -838,820 845,872 --
$ 59,472 155,894 78,460 1,606 18,601 838,820 1,152.853
( 6) Joint Ventures
The Town and the Village of Larchmont (the 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.
Balance Sheet Date -December 31, 2021
Total assets $ 1,557,039
Deferred outflows of resources 4,202,074
Total liabilities 12,632,577
Deferred inflows of resources 2,939,104
Net position (deficit) (9,812,568)
Revenue 3,693,554
Expenses 4,141,436
Change in net position (447,882)
*The December 31, 2022 information was not available as of the date of the issuance of these
financial statements.
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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(6) Joint Ventures, Continued
Balance Sheet Date -December 31, 2021
Total assets
Total liabilities
Net capital ( deficit)
Revenue
Expenses
Change in net assets
General
Fund
$ 11,688,959
70,109,674
(58,420,715)
26,680,788
28,149,443
(1,468,655)
Capital
Fund
85,546,731
85,546,731
9,696
(9,696)
*The December 31, 2022 information was not available as of the date of the issuance of these
financial statements.
The Town, together with the Villages of Mamaroneck and Larchmont, formed the Tri-Municipal
Larchmont-Mamaroneck Cable T.V. Board of Control. The Board was organized to
administer the franchise agreement with Verizon and DA-Columbia Cablevision of
Westchester. The franchise fees received are used to operate three public cable T.V. channels,
serving the community interests of Mamaroneck. The Village of Larchmont is no longer part
of the joint venture.
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 $ 359,457
Total liabilities 26,450
Net assets 333,007
Revenue 891,795
Expenses 728,486
Change in net assets 163,309
*The December 31, 2022 information was not available as of the date of the issuance of these
financial statements.
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(7) Long-Tenn Liabilities
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
The following table summarizes changes in the Town's long-term liabilities for the year ended
December 31, 2022:
Governmental activities:
General obligation bonds payable
Plus unamortized premium on bonds
Other noncurrent liabilities:
Compensated absences
Net pension (asset) -ERS
Net pension liability -PFRS
Total pension liability -length
of service award program
Total OPEB liability
Total other non-current liabilities
Governmental activities -long-term liabilities
Mamaroneck Housing Authority:
Component unit
Revenue Bonds payable
Plus unamortized premium on bonds
Deferred rent payable
Component Unit -long-term liabilities
Balance
January 1,
2022
$ 44,215,000
1,970,877
46,185,877
380,463
22,138
2,694,473
2,849,000
98,355,411
104,301,485
$150,487.362
$ 485,000
--
485,000
91,702
$ ~
Balance Due
December 31, Within
Increases Decreases 2022 One Year
5,257,000 3,080,000 46,392,000 3,292,000
338,806 140,179 2,169,504 149,378
5,595,806 3,220,179 48,561,504 3,441,378
3,060 383,523
1,928,029 (1,905,891)
1,747,740 946,733
1,013,007 1,835,993
-23,238,308 75,117,103
3,060 27,927,084 76,377,461
5,598.866 31,147.263 124,938.965 3,441.378
Each governmental fund's liability for compensated absences, net pension liability, total pension
liability and total OPEB liability are liquidated by the respective fund. Governmental
liabilities for general obligation bonds are liquidated by the Debt Service Fund, which is
funded by the General, Town Outside Villages, Highway and Special Districts funds.
Governmental liabilities for installment purchase debt are liquidated by the Special Districts
Fund -Ambulance District.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(7) Long-Term Liabilities, Continued
(a) General Obligation Bonds Payable
General Obligation Bonds payable at December 31, 2022 are comprised of the following
individual issues:
Amount
Original Outstanding at
Year of Issue Final Interest December 31,
Purpose Issue Amount Maturity Rates 2022
Fire district improvements 2013 996,000 May,2026 2.590% 340,000
Fire district improvements 2016 2,185,000 July, 2031 2.000 -3.000% 1,370,000
Public improvements 2016 8,990,845 October, 2036 2.000 -2.300% 6,600,000
Refimding bonds 2017 7,040,000 March, 2030 2.000 -2.350% 4,545,000
Public improvements 2018 5,815,500 December, 203 8 3.000 -5.000% 4,885,000
Public improvements 2018 1,400,000 December, 2038 3.000 -5.000% 1,175,000
Fire district improvements 2019 3,830,000 September, 2039 2.000 -5.000% 3,435,000
Fire district improvements 2019 2,470,000 September, 2039 2.000-5.000% 2,210,000
Public improvements 2020 3,385,000 August, 2035 1.000 -5.000% 3,045,000
Refimding bonds 2020 8,115,000 May,2028 0.650 -2.000% 7,735,000
Public improvements 2021 6,100,000 August, 2040 1.375 -5.000% 5,795,000
Public improvements 2022 4,175,000 October, 2042 4.000-5.000% 4,175,000
Fire district improvements 2022 1,082,000 October, 2037 4.000-5.000% 1,082,000
$ 46,392,000
Interest expenditures of$1,129,993 were recorded in the fund financial statements in the Debt
Service Fund. Interest expense of $1,115,677 was recorded in the government-wide
financial statements for governmental activities.
In 2022, the Town issued two bonds payable totaling $5,257,000. The public improvements
bond of $4,175,000 was issued on October 4, 2022, with an interest rate of 4.0% -5.0%
and the Town received a premium of $250,839. The fire district improvements bond of
$1,082,000 was issued on October 4, 2022, with an interest rate of 4.0% -5.0% and the
Town received a premium of$87,967.
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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, 2022
are as follows:
Year ending Princi:Qal Interest
2023 $ 3,292,000 1,282,584
2024 3,385,000 1,179,841
2025 3,475,000 1,077,372
2026 3,585,000 978,007
2027 3,575,000 874,107
2028 -2032 15,420,000 2,912,587
2033 -2037 10,985,000 1,186,729
2038 -2042 2,675,000 213,603
$ 46,392,000 9,704,830
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, 2022 is comprised of the following:
Purpose
Year of
Issue
Original
Issue
Amount
Final
Maturity
Amount
Outstanding at
Interest December 31,
Rates 2022
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, 2022
including interest payments of$ are as follows:
Year ending December 31. Principal Interest Total
2023
2024
2025
2026
2027
2028 -2032
2033 -2036
42
$ 30,000
30,000
30,000
30,000
$
14,194
13,294
12,394
11,494
44,194
43,294
42,394
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TOWN OF MAMARONECK, NEW YORK
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.
(8) Deferred Rent Payable
Redemption Period
(Dates Inclusive)
October 15, 2024
Redemption Price
as a Percentage of Par
100%
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 $125,000 per year and shall increase by 1.5% on each July 1st,
thereafter, during the term of the lease.
For financial statement purposes, rent expense is being recognized on the straight-line basis over
the life of the lease. For the year ended December 31, 2022, rent expense of$ was
charged to the Housing 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, 2022, deferred rent payable was $
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(9) Compensated Absences
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
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.php or obtained by writing to the New York
State and Local Retirement System, 110 State Street, Albany, NY 12244.
The System is noncontributory except for employees who joined after July 27, 1976, who
contribute 3% of their salary for the first ten years of membership, and employees who
joined on or after January 1, 2010, who generally contribute between 3% and 6% of their
salary for their entire length of service. Under the authority of the NYSRSSL, the
Comptroller annually certifies the actuarially determined rates expressly used in
computing the employers' contributions based on salaries paid during the System's fiscal
year ending March 31.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(10) Pension Plans, Continued
(b) Pension Asset/Liability, Pension Expenses, and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions
At December 31, 2022, the Town reported the following for its proportionate share of the net
pension asset/liability for ERS and PFRS:
ERS PFRS
Measurement date March 31, 2022 March 31, 2022
Net pension asset (liability) $1,905,891 (946,733)
Town's proportion of the
net pension asset/liability 0.0233148% 0.1666653%
Change in proportion since the
prior measurement date 0.0010825 0.0114784
The net pension asset/liability was measured as of March 31, 2022 and the total pension
asset/liability used to calculate the net pension asset/liability was determined by an
actuarial valuation as of that date. The Town's proportion of the net pension asset/liability
was based on a computation of the actuarially determined indexed present value of future
compensation by employer relative to the total of all participating members, actuarially
determined.
For the year ended December 31, 2022, the Town recognized its proportionate share of
pension expense in the government-wide financial statements of $194,195 for ERS and
$985,780 for PFRS. Pension expenditures of$984,111 for ERS and $1,909,637 for PFRS
were recorded in the fund financial statements and were charged to the following funds:
General
Town Outside Villages
Special Districts
Section 8 Housing Assistance
Highway
Total
45
ERS PFRS
$ 485,951
106,477
95,917
48,426
247,340
$ 984,111
1,435,172
474,465
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(10) Pension Plans, Continued
(b) Pension Asset/Liability, Pension Expenses and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions, Continued
At December 31, 2022, the Town reported its proportionate share of deferred outflows of
resources and deferred inflows of resources related to pensions from the following
sources:
Diflerences between expected and
actual experience
Changes of assumptions
Net difrerence between projected
and actual earnings on pension plan
investments
Changes in proportion and difrerences
between Town contributions and
proportionate share of contributions
Town contributions subsequent to the
measurement date
ERS
Deferred
Outflows
Resources
$ 144,336
3,180,718
-
318,825
688,685
$ 4,332,564
Deferred
Inflows
Resources
(187,212)
(53,671)
(6,240,994)
(41,912)
(6,523,789)
PFRS Total
Deferred Deferred Deferred Deferred
Outflows Inflows Outflows Inflows
Resources Resources Resources Resources
510,391 654,727 (187,212)
5,666,404 8,847,122 (53,671)
-(7,955,033) -(14,196,027)
481,657 (244,636) 800,482 (286,548)
1,422,977 2,111,662
8,081,429 (8,199,669) 12,413,993 (14,723,458)
The Town's contributions subsequent to the measurement date will be recognized as a
reduction of the net pension liabilities in the year ending December 31, 2023. 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 ending ERS PFRS
2023 $ (382,433) (312,018)
2024 (631,065) (575,810)
2025 (1,572,732) (1,818,145)
2026 (293,680) 1,077,386
2027 87,370
$ (2!872!910) (1!541!217)
(c) Actuarial Assumption
The total pension asset/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 asset/liability to that measurement date. Significant actuarial
assumptions used in the valuation were as follows:
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(10) Pension Plans, Continued
( c) Actuarial Assumptions
Significant actuarial assumptions used in the valuations were as follows:
Measurement date
Actuarial valuation date
Investment rate of return, (net of
investment expense including
inflation)
Salary increases
Cost-of-living adjustments
Inflation
ERS
March 31, 2022
April 1, 2021
5.9%
4.4%
1.4%
2.7%
March 31, 2022
April 30, 2021
5.9%
6.2%
1.4%
2.7%
Annuitant mortality rates are based on April 1, 2015 -March 31, 2020 System's experience
with adjustments for mortality improvements based on Society of Actuaries Scale MP-
2020. The actuarial assumptions used in the April 1, 2021 valuation are based on the
results of an actuarial experience study for the period April 1, 2015 -March 31, 2020.
The long-term 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 allocation percentage
and by adding expected inflation. The target allocation and best estimates of arithmetic
real rates of return for each major asset class are summarized below.
Target Long-term expected
Asset Class allocation real rate of return*
Domestic equity 32% 3.30%
International equity 15% 5.85%
Private equity 10% 6.50%
Real estate 9% 5.00%
Opportunistic/ ARS 3% 4.10%
· Credit 4% 3.78%
Real assets 3% 5.80%
Fixed income 23% 0.00%
Cash 1% (1.00%)
* The real rate ofreturn is net of the long-term inflation assumption of2.5%.
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Page 221 of 642
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(10) Pension Plans, Continued
(d) Discount Rate
The discount rate used to calculate the total pension asset/liability 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 asset/liability.
(e) Sensitivity of the Proportionate Share of the Net Pension Asset/Liability to the Discount Rate
The following presents the Town's proportionate share of the net pension asset/liability
calculated using the discount rate of 5.9%, as well as what the Town's proportionate share
of the net pension asset/liability would be if it were calculated using a discount rate that is
I-percentage point lower ( 4.9%) or I-percentage point higher ( 6.9%) than the current rate:
1% Current 1%
Decrease Assumption Increase
(4.9%) (5.9%) (6.9%)
ERS -Employer's proportionate share of
the net pension asset (liability) $ (4,905,742) 1,905,891 7,603A93
PFRS -Employer's proportionate share of
the net pension asset (liability) $ (10,530,248) (946,733) 6,286A51
(f) Pension Plan Fiduciary Net Position
The components of each current-year net pension asset (liability) of participating employers
as of the respective measurement date were as follows:
Employers' total pension liability
Plan fiduciary net position
Employers' net pension asset/liability
Ratio of plan net position to the employers'
total pension asset/liability
(g) Contributions to the Pension Plans
(Dollars in Millions)
ERS PFRS
$ (223,875) (42,237)
232,050 41,669
$ 8,175 (568)
103.65% 98.66%
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, 2022 represent the employer contribution for the period of April 1, 2022
through March 31, 2023 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, 2022 were $984,111 and $1,909,637, respectively.
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TOWN OF MAMARONECK, NEW YORK
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, 2022. 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)(l 1) 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.
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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
Vested-Terminated
Retired and Beneficiaries
Total
(c) Actuarial Assumptions
37
24
5
66
The total pension liability in the January 1, 2022 actuarial valuation was determined using the
following actuarial assumptions, applied to all periods included in the measurement:
Inflation: 0.0%
Investment rate of return.:
Salary Scale:
Mortality:
4.05% net of pension plan investment expense,
including inflation
Not applicable
No pre-retirement mortality; post retirement RP2000
projected to 2030
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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.
(d) Measurement of Total Pension Liability
The total pension liability of $1,835,993 was measured as of December 31, 2022 and was
determined using an actuarial valuation as of January 1, 2022.
(e) Changes in the Total Pension Liability
Balance as of January 1, 2022
Service cost
Interest
Differences between expected and actual experience
Changes of assumptions
Benefit payments and expenses
Balance as of December 31, 2022
$ 2,849,000
48,288
114,885
(44,700)
(1,104,550)
(26,930)
$ 1,835.993
(f) Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pension
For the year ended December 31, 2022, the District recognized pension expense of$115,303.
At December 31, 2022, the District reported deferred outflows of resources and deferred
inflows of resources related to the pension from the following sources:
Differences between expected and actual experience
Changes of assumptions
51
$
$
Deferred Deferred
Outflows of Inflows of
Resources Resources
33,306 71,612
647,922 1,032,497
681.228 1.104.109
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(11) Length of Service Award Program, Continued
(f) Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pension, 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
2023
2024
2025
2026
2027
Thereafter
$ (47,870)
(47,870)
(47,870)
(47,866)
(51,123)
(180,282)
$ (422,881)
(g) Sensitivity of the Total Pension Liability to Changes in the Discount Rate
The following presents the total pension liability of the District as of the December 31, 2022
measurement date, calculated using the discount rate of 4.05%, 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 (3.05%) or I-percentage point higher (5.05%) than the current
rate:
Total pension liability
(12) Other Post Employment Benefit Liability (OPEB)
(a) Plan Description and Benefits Provided
1%
Decrease
(3.05%)
$ (2,250.865)
Current 1%
Assumption Increase
(4.05%) (5.05%)
(1,835.993) (1,515.831)
In addition to providing pension benefits, the Town provides certain health care benefits for
retired employees through a single employer defined benefit OPEB plan. The various
collective bargaining agreements stipulate the employees covered and the percentage of
contribution. Contributions by the Town may vary according to length of service. The
cost of providing 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.
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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, 2022, the following employees were covered by the benefit terms:
Inactive employees currently receiving benefit payments 122
Active employees 136
258
(c) Total OPEB Liability
The Town's total OPEB liability of $75,117,103 was measured as of December 31, 2022, and
was determined by an actuarial valuation as of January 1, 2022.
(d) Actuarial Assumptions
The total OPEB liability in the January 1, 2022 actuarial valuation was determined using the
following actuarial assumptions and other inputs, applied to all periods included in the
measurement, unless otherwise specified:
Inflation 3.00%
Salary increases 3.00%
Discount rate 4.31 %
Healthcare cost trend rates 8.00% for 2022, 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 Pub-2010 with MP-2021 projection.
(e) Changes in the Total OPEB Liability
The Town's change in the total OPEB liability for the year ended December 31, 2022 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
53
$ 98,355,411
2,675,752
2,184,968
3,184,949
(28,792,491)
(2,491,486)
$ 75,117.103
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(12) Other Post Employment Benefit Liability (OPEB), Continued
(f) 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 (3.3 I%) or I-percentage point higher (5.3 I%) than the current discount rate:
Total OPEB liability
I%
Decrease
(3.3 I%)
$ (86.694.I40)
Current I%
Assumption Increase
(4.3I%) (5.3I%)
(75.I I 7.103) (65.762,08I)
(g) Sensitivity of the Total OPEB Liability to Changes in the Healthcare Trend Rates
The following presents the total OPEB liability of the Town, as well as what the Town's total
OPEB liability would be if it were calculated using healthcare cost trend rates that are 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 %
Total OPEB liability
Decrease
(7.0%
decreasing
to 4.0%)
$ (65,136,296)
Rates
(8.0%
decreasing
to 5.0%)
(75,117,103)
Increase
(9.0%
decreasing
to 6.0%)
(87,67 I, 720)
(h) OPEB Expense and Deferred Outflows of resources and Deferred Inflows of Resources
Related to OPEB
For the year ended December 31, 2022, the Town recognized OPEB expense of $339,091 in
the government-wide financial statements. At December 31, 2022, the Town reported
deferred outflows of resources and deferred inflows of resources related to OPEB from
the following sources:
Differences between expected and actual experience
Changes of assumptions
54
$
$
Deferred
Outflows of
Resources
3,904,965
9,555,513
13,460,478
Deferred
Inflows of
Resources
4,547,619
25,754,534
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TOWN OF MAMARONECK, NEW YORK
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, Continued
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
2023 $ (4,521,630)
2024 (3,580,706)
2025 (3,276,946)
2026 (5,462,393)
$ (16,841,675)
(13) Interfund Activity
The balances reflected as due from/to other funds at December 31, 2022 were as follows:
Due Due
Fund From To
General $ 3,479,831 671,986
Town Outside Villages 750,208 3,489,640
Special Districts 1,778 51,033
Section 8 Housing Assistance 382
Highway 60,410 5,415
Capital Projects 12,500 107,424
N onmaj or Governmental 20,389
$ 4,325.498 4,325,498
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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(13) Interfund Activity, Continued
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:
General
Town Outside Villages
Special Districts
Highway
Capital Projects
N onmajor Governmental
Transfers
In
$ 282,070
689,520
3,808,379
4,162,174
$ 8,942,143
Transfers
Out
3,288,057
1,131,935
3,298,020
979,556
210,385
34,190
8,942,143
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
(a) Litigation
The Town, in common with other municipalities, receives numerous notices of claims for
money damages arising from false arrest, property damage or personal injury. Of the
claims currently pending, none are expected to have a material effect on the financial
position of the Town if adversely settled.
Westchester Joint Water Works (WJWW) a joint venture of the Town as reported in note 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 $59,648,750 as of December 31,
2020 and continue to accrue at $13,750 a day. The Town' share of these fines is
approximately $11,035,018 or 18.5% of the total. Management of the WJWW has
indicated that the State is holding in abeyance the imposition of these fines although they
continue to be accrued by the WJWW. The Town has not accrued their share in the Special
District Fund -Water District as the expectation of management is that the fines will be
suspended or replaced with a negotiated settlement as the WJWW has proposed multiple
acceptable alternatives to the filtration plant.
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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 ofup 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, 2022 amounted to $3,953 and, therefore, detail information has been
excluded from these financial statements.
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TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Revenue, Expenditures and Changes in Fund Balance -
Budget to Actual -General Fund
Year ended December 31, 2022
Budget Amounts Actual
Variance
Favorable
Original Final Amounts (Unfavorable)
Revenue:
Real property taxes $ 5,835,000 5,835,000 6,264,270 429,270
Real property tax items 566,500 632,767 1,091,992 459,225
Departmental income 2,560,920 2,560,920 3,097,984 537,064
Intergovernmental charges 7,180 7,180 5,200 (1,980)
Use of money and property 333,130 333,130 628,116 294,986
Licenses and permits 62,300 62,300 62,507 207
Fines and forfeitures 180,000 189,000 264,425 75,425
Sale of property and compensation for loss 49,389 49,389
State aid 2,055,500 2,055,500 2,428,287 372,787
Federal aid 685,592 1,012,496 637,475 (375,021)
Miscellaneous 157,500 174,057 173,703 (354)
Total revenue 12,443,622 12,862,350 14,703,348 1,840,998
Expenditures:
General government support 4,558,283 4,488,092 4,007,464 480,628
Health 450,000 450,000 293,344 156,656
Transportation 70,000 70,000 43,464 26,536
Economic assistance and opportunity 577,218 577,218 440,341 136,877
Culture and recreation 2,993,082 3,021,100 2,773,434 247,666
Home and community services 56,450 91,432 93,732 (2,300)
Employee benefits 2,481,260 2,481,276 2,232,247 249,029
Total expenditures 11,186,293 11,179,118 9,884,026 1,295,092
Excess of revenue over expenditures 1,257,329 1,683,232 4,819,322 3,136,090
Other financing sources (uses):
Transfers in 175,450 282,070 282,070
Transfers out (2,542,779) {3,329,390) (3,288,057) 41,333
Total other financing sources (uses) (2,367,329) (3,047,320) (3,005,987) 41,333
Net change in fund balance $(1,110,000) (1,364,088) 1,813,335 3,177,423
Fund balance at beginning of year 8,159,723
Fund balance at end of year $ 9,973,058
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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, 2022
Budget Amounts Actual
Original Final Amounts
Revenue:
Real property taxes $10,034,123 10,034,122 10,018,635
Nonproperty tax items 2,950,000 2,950,000 3,331,982
Departmental income 292,125 551,509 693,847
Licenses and permits 889,000 937,000 1,111,082
Fines and forfeitures 5,000 5,000 1,040
Sale of property and compensation for loss 4,025
Federal aid 3,000 3,000 47,173
Miscellaneous 4,500 4,500
Total revenue 14,177,748 14,485,131 15,207,784
Expenditures:
General government support 1,706,847 1,695,358 1,426,826
Public safety 6,716,961 7,257,824 7,171,711
Health 89,100 89,100 89,100
Transportation 34,060 34,060 20,194
Culture and recreation 1,437,835 1,437,835 1,425,593
Home and community services 246,790 256,706 246,964
Employee benefits 4,874,300 4,799,300 4,689,233
Total expenditures 15,105,893 15,570,183 15,069,621
Excess ( deficiency) of revenue
over expenditures {928,145) (1,085,052) 138,163
Other financing sources (uses):
Transfers in 681,000 681,000 689,520
Transfers out (362,755) {1,131,935) {1,131,935)
Total other financing sources (uses) 318,245 {450,935) (442,415)
Net change in fund balance $ {609,900) {1,535,987) (304,252)
Fund balance at beginning of year 7,183,128
Fund balance at end of year $ 6,878,876
59
Variance
Favorable
(Unfavorable)
(15,487)
381,982
142,338
174,082
(3,960)
4,025
44,173
(4,500)
722,653
268,532
86,113
13,866
12,242
9,742
110,067
500,562
1,223,215
8,520
8,520
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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, 2022
Budget Amounts Actual
Original Final Amounts
Revenue:
Real property taxes $ 7,795,103 7,795,103 7,783,533
Departmental income 2,186,607 2,257,837 2,554,658
Intergovernmental charges 127,890 127,890 121,866
Use of money and property 1,000 1,000 60,544
Sale of property and compensation for loss 12,849 113,428
State aid 51
Federal aid 65,811
Total revenue 10,110,600 10,194,679 10,699,891
Expenditures:
Public safety 2,420,726 2,462,292 2,447,214
Health 1,303,112 1,379,729 1,360,940
Transportation 135,443 135,443 131,084
Home and community services 2,592,144 2,596,623 2,349,726
Employee benefits 1,800,335 1,763,859 1,715,064
Total expenditures 8,251,760 8,337,946 8,004,028
Excess of revenue over expenditures 1,858,840 1,856,733 2,695,863
Other financing uses -transfers out {2,264,680) {3,561,542) {3,298,020)
Net change in fund balance $ {405,840) {1,704,809) (602,157)
Fund balance at beginning of year 5,116,029
Fund balance at end of year $ 4,513,872
60
Variance
Favorable
(Unfavorable)
(11,570)
296,821
(6,024)
59,544
100,579
51
65,811
505,212
15,078
18,789
4,359
246,897
48,795
333,918
839,130
263,522
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TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Revenue, Expenditures and Changes in Fund Balance -
Budget to Actual -Highway Fund
Year ended December 31, 2022
Budget Amounts Actual
Original Final Amounts
Revenue:
Real property taxes $ 5,401,000 5,401,000 5,392,662
Intergovernmental charges 436,800 436,800 538,495
Use of money and property 500 500 26,753
Sale of property and compensation for loss 26,500 26,500 95,368
State aid 40,062
Federal aid 524,747
Miscellaneous 538
Total revenue 5,864,800 5,864,800 6,618,625
Expenditures:
Transportation 3,483,019 3,445,670 3,207,063
Employee benefits 1,484,725 1,485,225 1,439,592
Total expenditures 4,967,744 4,930,895 4,646,655
Excess of revenue over expenditures 897,056 933,905 1,971,970
Other financing uses -transfers out {927,056) {981,245) {979,556)
Net change in fund balance $ {30,000) {47,340) 992,414
Fund balance at beginning of year 1,111,977
Fund balance at end of year $ 2,104,391
61
Variance
Favorable
(Unfavorable)
(8,338)
101,695
26,253
68,868
40,062
524,747
538
753,825
238,607
45,633
284,240
1,038,065
1,689
1,039,754
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TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Changes in the Town's Total OPEB Liability and Related Ratios
Year ended December 31, 2022
Total OPEB liability
Service cost
Interest
Differences between expected and actual experience
Changes of assumptions
Benefit payments
Net change in total OPEB liability
Total OPEB liability-beginning
Total OPEB liability-ending
Covered payroll
Total OPEB liability as a percentage of covered payroll
Notes to schedule:
2022
$ 2,675,752
2,184,968
3,184,949
(28,792,491)
(2,491,486)
(23,238,308)
98,355,411
$75,117,103
14,403,864
521.51%
2021 2020
2,701,975 2,187,127
1,872,227 2,655,669
2,035,508 (2,971,792)
(4,080,811) 16,084,473
(2,360,168) (2,462,076)
168,731 15,493,401
98,186,680 82,693,279
98,355,411 98,186,680
14,224,353 11,649,814
691.46% 842.82%
2019 2018
2,071,412 2,209,552
2,940,383 3,049,245
(6,362,401) (5,645,533)
4,539,830
(2,551,390) (2,656,557)
637,834 (3,043,293)
82,055,445 85,098,738
82,693,279 82,055,445
13,033,191 · 12,306,706
634.48% 666.75%
Changes of assumptions -Changes of assumptions and other inputs reflect the effects of changes in the discount rate each period. The
following are the discount rates used in each period:
2022
4.31%
2021
2.25%
2020
1.93%
2019
3.26%
2018
3.64%
This schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10 year trend is
compiled, the Town is presenting information for those years for which information is available.
Trust Assets -There are no assets accumulated in a trust that meets the criteria in GASB Statement No. 75, paragraph 4.
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TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Changes in the Town's LOSAP Liability and Related Ratios
Year ended December 31, 2022
LOSAP liability
Service cost
Interest
Differences between expected and actual experience
Changes of assumptions
Benefit payments
Net change in LOSAP liability
LOSAP liability -beginning
LOSAP liability -ending
Covered payroll
LOSAP liability as a percentage of covered payroll
Notes to schedule:
2022
$ 48,288
114,885
(44,700)
(1,104,550)
(26,930)
(1,013,007)
2,849,000
$ 1,835,993
NIA
0.00%
2021
106,438
47,433
30,135
100,267
{24,130)
260,143
2,588,857
2,849,000
NIA
0.00%
2020 2019
95,736 81,582
42,171 44,169
(44,432) (4,799)
397,195 393,292
(18,570) (5,680)
472,100 508,564
2,116,757 1,608,193
2,588,857 2,116,757
NIA NIA
0.00% 0.00%
2018 2017
61,843 59,638
60,525 45,337
22,197
(148,536) 172,911
(30,250) {5,171)
(34,221) 272,715
1,642,414 1,369,699
1,608,193 1,642,414
NIA NIA
0.00% 0.00%
Changes of assumptions -Changes of assumptions and other inputs reflect the effects of changes in the discount rate each period. The
following are the discount rates used in each period:
2022
4.05%
2021
1.84%
2020
2.75%
2019
2.75%
2018
3.71%
2017
3.31%
This schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10 year trend is compiled,
the Town is presenting information for those years for which information is available.
Trust Assets -There are no assets accumulated in a trust that meets the criteria in GASB Statement No. 73, paragraph 4.
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Town's proportion of the net pension asset/
liability
Town's proportionate share of the net pension
asset (liability)
Town's covered payroll
Town's proportionate share of the net pension
liability as a percentage of its covered payroll
Plan fiduciary net position as a percentage of
the total pension asset/liability
Town's proportion of the net pension liability
Town's proportionate share of the net pension
liability
Town's covered payroll
Town's proportionate share of the net pension
liability as a percentage of its covered payroll
Plan fiduciary net position as a percentage of
the total pension liability
TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Town's Proportionate Share of the Net Pension Asset/Liability
December 31, 2022
ERS
2022 2021 2020 2019 2018
0.0233148% 0.0222323% 0.0228510% 0.0228534% 0.0217828%
$ 1,905,891 (22,138) (6,051,084) (1,619,233) (703,029)
$ 7,370,526 7,354,597 6,940,641 6,882,383 6,649,254
25.9% 0.3% 87.2% 23.5% 10.6%
103.65% 99.95% 86.4% 96.3% 98.2%
PFRS
0.1666653% 0.1551869% 0.1711154% 0.1529885% 0.1526125%
$ (946,733) (2,694,473) (9,146,009) (2,565,650) (1,542,541)
$ 7,321,212 7,153,524 6,586,679 6,471,130 6,443,114
12.9% 37.7% 138.9% 39.6% 23.9%
98.66% 95.79% 84.9% 95.1% 96.9%
2017 2016 2015
0.0229223% 0.0212436% 0.0225153%
(2,153,827) {3,409,658) (760,623)
6,193,460 6,044,712 6,133,937
34.8% 56.4% 12.4%
94.7% 90.7% 97.9%
0.1526963% 0.1601178% 0.1617364%
(3,164,863) (4,740,748) (445,195)
6,168,882 6,036,891 6,198,180
51.3% 78.5% 7.2%
93.5% 90.2% 99.0%
* This schedule is presented to illustrate the requirements to show information for 10 years. However, information is presented for those years that are available.
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Contractually required contribution
Contributions in relation to the
contractually required contribution
Contribution deficiency (excess)
Town's covered payroll
Contributions as a percentage of
covered payroll
Contractually required contribution
Contributions in relation to the
contractually required contribution
Contribution deficiency (excess)
Town's covered payroll
Contributions as a percentage of
covered payroll
TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Town's Pension Contributions
December 31, 2022
ERS
2022 2021 2020 2019
$ 984,111 1,139,485 1,012,831 1,001,835
984,111 1,139,4~? 1,012,831 1,001,835
$
$7,370,526 7,354,597 6,997,273 7,009,504
13.35% 15.49% 14.47% 14.29%
PFRS
$1,909,637 1,837,154 1,508,699 1,459,619
1,909,637 1,837,154 1,508,699 1,459,619
$
$7,321,212 7,153,524 6,751,611 6,694,209
26.08% 25.68% 22.35% 21.80%
2018 2017 2016 2015
9,366,836 951,693 975,073 921,095
9,366,836 951,693 975,073 921,095
6,950,172 6,366,881 6,396,849 6,216,275
134.77% 14.95% 15.24% 14.82%
1,428,769 1,403,486 1,362,460 1,105,220
1,428,769 1,403,486 1,362,460 1,105,220
6,477,510 6,425,121 6,105,861 6,230,182
22.06% 21.84% 22.31% 17.74%
* This schedule is presented to illustrate the requirements to show information for 10 years. However, information is presented for those years that
are available.
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Assets
Assets:
Cash and equivalents
Investments
Receivables:
Due from other governments
Due from other funds
Prepaid expenditures
Total assets
Liabilities and Fund Balances
Liabilities:
Accounts payable
Accrued liabilities
Due to other funds
Total liabilities
Fund balances:
Nonspendable
Restricted
Assigned
Total fund balances
Total liabilities and fund balances
TOWN OF MAMARONECK, NEW YORK
Other Supplementary Information
Combining Balance Sheet -Special Districts Fund
December 31, 2022
Street Refuse and
Water Sewer Lighting Garbage
District District District District
$ 261,501 54,829 153,030 510,485
354,687 - --
-139,663 - -
-106 53 -
3,108 10,247 5,383 23,485
$ 619,296 204,845 158,466 533,970
7,155 114 244 1,648
-1,746 216 -
-734 11,434 6,198 -
7,155 2,594 11,894 7,846
3,108 10,247 5,383 23,485
-- --
609,033 192,004 141,189 502,639
612,141 202,251 146,572 526,124
$ 619,296 204,845 158,466 533,970
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Fire
Ambulance Protection
District District Total
620,118 604,871 2,204,834
-1,603,506 1,958,193
- -
139,663
202 1,417 1,778
68,406 279,945 390,574
688,726 2,489,739 4,695,042
26,197 16,319 51,677
50,171 26,327 78,460
12,990 19,677 51,033
89,358 62,323 181,170
68,406 279,945 390,574
-1,603,506 1,603,506
530,962 543,965 2,519,792
599,368 2,427,416 4,513,872
688,726 2,489,739 ~695,042 DR
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Other Supplementary Information
Combining Schedule of Revenue, Expenditures and Changes in Fund Balances -Special Districts Fund
Year ended December 31, 2022
Street Refuse and
Water Sewer Lighting Garbage Ambulance
District District District District District
Revenue:
Real property taxes $ --274,477 2,455,040 618,417
Departmental income 921,669 661,358 - -
971,631
Intergovernmental charges -2,939 - -
118,927
Use of money and property 11,450 ----
Sale of property and compensation for loss --- -
9,483
State aid --51 --
Federal aid - -
153 -222
Total revenue 933,119 664,297 274,681 2,455,040 1,718,680
Expenditures:
Public safety - - -
--
Health - -
- -1,360,940
Transportation - -
131,084 --
Home and community services 96,821 121,863 -2,131,042 -
Employee benefits -52,580 24,532 -262,760
Total expenditures 96,821 174,443 155,616 2,131,042 1,623,700
Excess of revenue over expenditures 836,298 489,854 119,065 323,998 94,980
Other financing uses -transfers out {1,786,181) (468,314) (114,153) {113,325) {209,524)
Net change in fund balance (949,883) 21,540 4,912 210,673 (114,544)
Fund balances at beginning of year 1,562,024 180,711 141,660 315,451 713,912
Fund balances at end of year $ 612,141 202,251 146,572 526,124 599,368
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Fire
Protection
District Total
4,435,599 7,783,533
-2,554,658
-121,866
49,094 60,544
103,945 113,428
-51
65,436 65,811
4,654,074 ~699,891
2,447,214 2,447,214
-1,360,940
-131,084
-2,349,726
1,375,192 _ _L7I5J064
3,822,406 8,004,028
831,668 2,695,863
{606,523) (3,298,020)
225,145 (602,157)
2,202,271 5,116,029
2,427,416 _hlP,872 DR
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TOWN OF MAMARONECK, NEW YORK
Other Supplementary Information
Combining Balance Sheet-Nonmajor Governmental Funds
December 31, 2022
Tri-
Municipal Debt
Cable T.V. Service
Assets
Cash and equivalents $ 1,480,270 2,585,298
Receivables:
Accounts 195,431
Due from other funds 20,389
Total assets $ 1,675,701 2,605,687
Liabilities and Fund Balances
Liabilities -accounts payable 3,422
Fund balances:
Restricted 1,525,586 2,431,794
Assigned 146,693 173,893
Total fund balances 1,672,279 2,605,687
Total liabilities and fund balances $ 1,675,701 2,605,687
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4,065,568
195,431
20,389
4,281,388
3,422
3,957,380
320,586
4,277,966
4,281,388
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TOWN OF MAMARONECK, NEW YORK
Other Supplementary Information
Combining Schedule of Revenue, Expenditures and Changes in
Fund Balances -Nonmajor Governmental Funds
Year ended December 31, 2022
Tri-
Municipal Debt
Cable T.V. Service
Revenue:
N onproperty tax items $ 786,638
Departmental income 130,000
Use of money and property 4,548 105,446
Total revenue 921,186 105,446
Expenditures:
Home and community services 675,872
Debt service:
Principal 3,080,000
Interest 1,129,993
Total expenditures 675,872 4,209,993
Excess ( deficiency) ofrevenue over expenditures 245,314 ( 4, I 04,54 7)
Other financing sources (uses):
Issuance premium 336,726
Transfers in 4,162,174
Transfers out (34,190)
Total other financing sources (uses) {34,190) 4,498,900
Net change in fund balance 211,124 394,353
Fund balances at beginning of year 1,461,155 2,211,334
Fund balances at end of year $1,672,279 2,605,687
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Total
786,638
130,000
109,994
1,026,632
675,872
3,080,000
1,129,993
4,885,865
{3,859,233)
336,726
4,162,174
{34,190)
4,464,710
605,477
3,672,489
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TOWN OF MAMARONECK, NEW YORK
Other Supplementary Information
Project-Length Schedule -Capital Projects Fund
Inception of Project through December 31, 2022
Fund Balance
(Deficit) at
Project Project Expenditures Unexpended Total December 31,
Project Number Budget and Transfers Balance Revenue 2022
Justice Court Equipment 28-4 $ 48,500 44,903 3,597 44,946 43
EOC-Trunk Radio Equipment 2012-16 8,500 6,038 2,462 8,500 2,462
Ice Rink Improvements-Drainage 2012-24 68,853 20,245 48,608 55,000 34,755
Sanitary Sewer Pump Station 2014-23 35,500 4,757 30,743 35,500 30,743
Replace the 2007 Fire engine pumper that
requires more maintenance as it ages. 2015-11 958,525 38,820 919,705 958,525 919,705
Fire Building Improvements 2015-29 363,000 354,446 8,554 363,000 8,554
Weaver Street Sidewalk Extensions 2015-45 395,000 114,825 280,175 80,000 (34,825)
Town Center Building Improvement 2016-14 421,935 308,301 113,634 371,250 62,949
Conservation Trails 2016-39 52,750 28,415 24,335 52,750 24,335
Parking Lot Town Center 2016-48 847,228 826,429 20,799 847,228 20,799
Town Center Building Improvement 2017-14 227,500 227,000 500 227,500 500
Ice Rink Improvements-Exterior Doors 2017-24 57,540 57,540 57,540 57,540
Recreation Facility Improvement 2017-31 7,500 7,500 7,500 7,500
Gardens Lake Improvement 2017-53 148,925 100,742 48,183 148,925 48,183
Pryor Manor Bridge Improvement 2017-54 275,000 275,000 275,000
Senior Center Improvements 2017-58 16,000 8,000 8,000 16,000 8,000
Town Center Building Improvement 2018-14 1,463,350 852,960 610,390 1,463,350 610,390
Parking Lot Improvement 2018-48 570,300 397,850 172,450 570,300 172,450
Sanitary Sewer Improvement 2018-60 5,918,818 4,197,196 1,721,622 4,904,338 707,142
Traffic Control Devices 2018-61 1,004,060 96,924 907,136 1,004,060 907,136
Rye Lake UV Facility 1352-12 1,614,400 1,433,904 180,496 1,400,000 (33,904)
Rye Lake Filtration 1364-12 18,196,000 1,097,970 17,098,030 1,341,000 243,030
Water Shaft 22 Chlorination 1365-12 148,056 25,547 122,509 148,056 122,509
Rye Lake Reg Vault # 1 1366-12 118,244 118,244 118,244
Rye Lake Reg Vault #2 1367-12 62,170 46,000 16,170 62,170 16,170
2020 Paving 1368-12 250,000 16,379 233,621 250,000 233,621
Purchase Booster Pump Station 1373-12 247,000 159,919 87,081 247,000 87,081
Rye Lake Vault #3 1374-12 152,440 73,390 79,050 152,440 79,050
Water Storage Tank # 1 Rehab 1375-12 310,441 232,193 78,248 310,441 78,248
Weaver Street Pump Station & PRV Upgrades 1378-12 83,700 69,200 14,500 83,700 14,500
Paving -TX from 1348.12 1379-12 200,000 65,131 134,869 200,000 134,869
Purchase Water Storage Tank #2 Rehabilitation 1382-12 310,441 232,529 77,912 310,441 77,912
Brevoort Lane Water Main 1384-12 111,600 107,667 3,933 97,577 (10,090)
Purchase Water Storage Tank Remediation 1385-12 36,800 36,800 36,800 36,800
Purchase Booster St-Upgrade-Phase 2 1387-12 202,400 198,301 4,099 167,301 (31,000)
Lakeside Drive Water Main 1392-12 230,000 54,761 175,239 230,000 175,239
WJWW Garage Repair 1393-12 24,259 24,259 24,259
Highway Vehicles and Equipment 2019-06 388,911 388,911 388,911
Town Center Building Improvement 2019-14 21,985 21,985 21,985
Computer Software 2019-19 229,911 229,911 229,911
Computer Hardware and Equipment 2019-20 276,810 262,850 13,960 276,810 13,960
Ice Rink Improvements 2019-24 1,829,756 1,829,756 1,829,756
Fire HQ Lower Level Renovations 2019-29 2,289,000 2,245,588 43,412 2,289,000 43,412
Sheldrake Improvements 2019-40 50,000 39,169 10,831 50,000 10,831
Senior Center Improvements 2019-58 431,826 405,326 26,500 431,826 26,500
L V AC Building Improvements 2019-59 48,110 48,110 48,110 48,110
Waverly Avenue Bridge Improvement 2019-62 1,999,200 263,256 1,735,944 301,529 38,273
Hillside A venue Bridge Improvement 2019-63 207,000 2,688 204,312 207,000 204,312
Sidewalk Extension East Hickory Grove Drive 2019-64 226,300 226,300 226,300
(Continued)
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TOWN OF MAMARONECK, NEW YORK
Other Supplementary Information
Project-Length Schedule -Capital Projects Fund, Continued
Fund Balance
(Deficit) at
Project Project Expenditures Unexpended Total December 31,
Project Number Budget and Transfers Balance Revenue 2022
Stone Masonry Repairs 2019-65 $ 90,000 54,853 35,147 90,000 35,147
Comprehensive Plan 2019-66 180,000 31,177 148,823 180,000 148,823
Pagers and Communication Equipment 2019-67 46,350 35,453 10,897 46,350 10,897
Roads, Sidewalks and Curbs 2020-04 944,730 944,730 904,794 (39,936)
Highway, Vehicles and Equipment 2020-06 823,268 648,253 175,015 823,269 175,016
Sanitation Vehicle 2020-09 275,000 263,837 11,163 275,000 11,163
Town Center Flooring-1st and 2nd floor 2020-14 375,000 3,318 371,682 275,000 271,682
GIS Software 2020-19 43,300 9,087 34,213 43,300 34,213
Computer Software and Hardware 2020-20 356,393 256,444 99,949 356,393 99,949
Senior Center Passenger Bus 2020-22 15,662 15,662 15,662
Ice Rink Office Improvement 2020-24 14,000 5,837 8,163 14,000 8,163
Pool Improvements 2020-25 298,500 298,500 48,500 48,500
Memorial Park Playground 2020-31 730,630 35,468 695,162 730,630 695,162
Meadow Mowing 2020-34 9,000 1,876 7,124 9,000 7,124
Highway Garage HV AC, Heat and Doors 2020-38 491,454 491,454 491,454
Sheldrake Improvements 2020-40 23,000 23,000 23,000 23,000
Senior Center Building Improvements 2020-58 395,500 395,500 87,500 87,500
L V AC Building Equipment 2020-59 171,800 162,528 9,272 171,800 9,272
Pagers and Communication Equipment 2020-67 101,000 84,005 16,995 101,000 16,995
Vehicles 2020-72 832,139 183,058 649,081 814,639 631,581
Highway-Sidewalks 2020-73 956,000 717,506 238,494 956,000 238,494
Pavement Evaluation 2020-75 27,500 27,500 27,500
Police Ballistic Equipment 2020-77 54,200 29,838 24,362 54,200 24,362
Harmon Drive Sidewalk 2020-78 314,500 270,830 43,670 314,500 43,670
Sheldrake Trails 2020-79 10,000 10,000 10,000 10,000
Madison Avenue Green Improvements 2020-80 1,230,000 85,962 1,144,038 230,000 144,038
Town Center LMCTV 2020-90 725,175 725,175
Nancy Lane Storm Sewer Extension 2021-13 35,000 35,000 35,000 35,000
Ambulance Toughbook Replacement 2021-20 124,066 96,840 27,226 124,066 27,226
Fire Station HV AC 2021-29 100,000 100,000 100,000 100,000
Heart Monitor Replacement 2021-33 27,500 19,086 8,414 27,500 8,414
Highway Tree Garage Reconstruction 2021-38 385,000 7,857 377,143 385,000 377,143
Senior Center Parking Lot 2021-48 627,783 537,134 90,649 455,202 (81,932)
Ice Rink Dehumidification Wheel 2021-71 50,881 44,827 6,054 50,881 6,054
Police License Plate Reader 2021-77 16,000 16,000 16,000 16,000
Overhead Lube System-Vehicle Garage 2021-84 75,000 1,006 73,994 75,000 73,994
Message Boards/Light Tower-Highway 2021-85 37,000 34,105 2,895 37,000 2,895
Police Storage Shed 2021-86 12,000 12,000 12,000 12,000
East Valley Stream Bridge 2021-87 387,000 35,890 351,110 387,000 351,110
Richbell Road Playground 2021-88 74,250 454 73,796 74,250 73,796
Financial Enterprise System 2021-89 403,400 208,525 194,875 403,400 194,875
Sign Shop Storm Isaias 2021-91 1,057,279 46,845 1,010,434 157,279 110,434
Colonial Ave Easement-Storm Drainage 2022-49 50,000 50,000
Sanitation Food Scrap Vehicle 2022-09 80,000 80,000
Traffic Signal Replacement - 3 Locations 2022.61 415,000 29,034 385,966 415,000 385,966
2022.94 60,000 52,050 7,950 60,000 7,950
Extracation tools-Fire Dept 2022.95 65,500 46,348 19,152 53,000 6,652
Furniture-Engineering 2022.96 26,500 9,548 16,952 26,500 16,952
Fenimore Road Culvert 2022-97 51,689 51,689 50,000 (1,689)
Various 8760.92 1,841,164 385,755 1,455,409 1,189,387 803,632
$ 58,721,657 23,739,654 34,982,003 34,198,735 10,459,081
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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
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, 2022, and the related notes to financial statements, which collectively
comprise the Town's basic financial statements, and have issued our report thereon dated , 2023.
Report on 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 opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the Town's
internal control. Accordingly, we do not express an opinion on the effectiveness of the Town's
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a reasonable possibility that a
material misstatement of the 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 or significant deficiencies may exist that were not identified.
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Report on 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.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
entity's internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the Town's internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
Williamsville, New York
, 2023
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INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH
MAJOR PROGRAM AND ON INTERNAL CONTROL
OVER COMPLIANCE REQUIRED BYTHE 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 0MB 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, 2022. 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 types of compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs
for the year ended December 31, 2022.
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; 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.
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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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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
, 2023
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TOWN OF MAMARONECK, NEW YORK
Schedule of Expenditures of Federal Awards
December 31, 2021
Assistance Pass-through
Listing Grantor's
Federal GrantorlPass-Through GrantorlProgram Title Number Number
U.S. Department of Housing and Urban Development:
Direct recipient -Section 8 Housing Choice Vouchers 14.871 NIA
Passed through the County of Westchester, New York-
Community Development Block Grants/Entitlement
Grants 14.218 NIA
Total U.S. Department of Housing and
Urban Development
U.S. Department of Justice -direct recipient -
Bulletproof Vest Partnership Program 16.607 NIA
U.S. Department of Treasury-direct recipient -COVID-19
Coronavirus State and Local Fiscal Recovery Funds 21.027 NIA
U.S. Department of Health and Human Services -
Indirect Programs -Passed through the County of
Westchester, New York-Aging Cluster:
Special Programs for the Aging -Title III,
Part B -Grants for Supportive Services
and Senior Centers 93.044 AGET68604 l 5
710335
Nutrition Services 93.045 AGTE9420415
710335
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) 97.036 NY4397
Total Expenditures of Federal Awards
See accompanying notes to schedule of expenditures of federal awards.
77
Expenditures
Federal to
Ex12enditures Subreci:12ients
$ 7,660,476
200,000
7,860,476
1,512
402,558
35,858
107,472
143,330
993,191
$ 9,401,067 DR
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TOWN OF MAMARONECK, NEW YORK
Notes to Schedule of Expenditures of Federal A wards
December 31, 2022
(1) Basis of Presentation
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal
award activity of the Town of Mamaroneck, New York (the Town) under programs of the
Federal government for the year ended December 31, 2022. 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 IO-percent de minimis indirect cost rate allowed under the
Uniform Guidance.
(4) Subrecipient
For the year ended December 31, 2022, the Town provided no funds to subrecipients.
(5) Nonmonetary Assistance
For the year ended December 31, 2022, the Town received no nonmonetary assistance.
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TOWN OF MAMARONECK, NEW YORK
Schedule of Findings and Questioned Costs
Year ended December 31, 2022
Part I-SUMMARY OF AUDITORS' RESULTS
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
Section 8 Housing Choice Vouchers
Coronavirus State and Local Fiscal Recovery Funds
Unmodified
__ Yes_lLNo
__ Yes _lLNone
reported
__ Yes_lLNo
__ Yes_lLNo
__ Yes x None
Reported
Unmodified
__ Yes_lLNo
Assistance Listing
Number
Disaster Grants -Public Assistance (Presidentially Declared Disasters)
14.871
21.027
97.036
8. Dollar threshold used to distinguish between Type A and Type B
programs.
9. Auditee qualified as low-risk auditee?
Part II-FINANCIAL STATEMENT FINDINGS SECTION
No reportable findings.
$750,000
__ Yes_lLNo
Part III -FEDERAL AW ARD FINDINGS AND QUESTIONED COSTS SECTION
No reportable findings.
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TOWN OF MAMARONECK, NEW YORK
Status of Prior Audit Findings
Year ended December 31, 2022
There were no audit findings in the prior year financial statements (December 31, 2021 ).
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TOWN OF MAMARONECK, NEW YORK
Town Justice Court
Statement of Cash Receipts,
Cash Disbursements and Cash Balances
December 31, 2022
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TOWN OF MAMARONECK, NEW YORK
Table of Contents
Independent Auditors' Report
Statement of Cash Receipts, Cash Disbursements and Cash Balances
Note to Financial Statements
* * * * *
1 - 2
3
4
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INDEPENDENT AUDITORS' REPORT
The Honorable Supervisor and Town Board
Town of Mamaroneck, New York
Report on the Audit of the Financial Statements
Opinion
We have audited the accompanying statement of cash receipts, cash disbursements, and cash balances
of the Town Justice Court of the Town of Mamaroneck, New York (the Court), as of and for the year
ended December 31, 2022, 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 above presents fairly, in all material respects, the
cash receipts, cash disbursements and cash balances of the Court as of December 31, 2022 and the
respective changes in financial position 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 (GAAS). 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.
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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 GAAS, 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 oftime.
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
, 2023
2
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TOWN OF MAMARONECK, NEW YORK
Town Justice Court
Statement of Cash Receipts, Cash Disbursements and Cash Balances
Year ended December 31, 2022
Justice Justice
Brescia Meister
Fine Fine
Account Account
Cash receipts:
Bail $
Transfers 275
Fines, fees and other 107,324 157,101
Total cash receipts 107,324 157,376
Cash disbursements:
Remittances to Town of Mamaroneck 110,412 158,491
Bail refund
Total cash disbursements 110,412 158,491
Net change in cash balances (3,088) (1,115)
Cash balances at beginning of year 9,489 8,958
Cash balances at end of year $ 6,401 7,843
Cash balances represented by:
Amounts due to Town -December dispositions 6,401 7,843
Undisposed cases
Total cash balances -December 31, 2022 $ 6,401 7,843
See accompanying note to financial statement.
3
Joint
Bail
Account
1,000
1,000
800
800
200
2,225
2,425
2,425
2,425 DR
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TOWN OF MAMARONECK, NEW YORK
Town Justice Court
Note to Financial Statement
December 31, 2022
Summary 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 New
York State (the 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 the 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 the 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, 2022.
The Town was invested only in the above mentioned obligations and, accordingly, was not
exposed to any interest rate or credit risk.
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REPORT TO THE BOARD
, 2023
The Honorable Supervisor and Town Board
Town of Mamaroneck, New York
Dear Board Members:
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) for the year ended December 31, 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
the Uniform Guidance, 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 2022. 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, 2022, 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.
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The Honorable Supervisor and Town Board
Town of Mamaroneck, New York
Page2
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 retention 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 retention.
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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,
EFPR GROUP, CPAs, PLLC DR
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PUBLIC HEARING NOTICE
LEGAL NOTICE IS HEREBY GIVEN that pursuant to Section 130 of the Town Law of the State of
New York, a Public Hearing will be held on Wednesday, April 19, 2023 at 8:00 PM or as soon
thereafter as is possible, to consider the “Allowing Non-residents to Park Overnight in
Parking Lot C” law, at the Town Center, 740 W. Boston Post Road, Mamaroneck, New York.
Purpose:
Parking Lot C on Myrtle Boulevard,which allows overnight parking,is underutilized.
Nonresidents have inquired about being allowed to purchase permits to park overnight in
that lot;however,the Town Clerk cannot issue permits to them because section 219-48 A.of
the Town Code prohibits the Town Clerk from selling parking permits to persons who are not
residents of the Town.This local law will eliminate that prohibition with respect to Parking
Lot C.
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://lmcmedia.org/.
The full text of this document can be viewed on the Town’s website,
https://www.townofmamaroneckny.org/calendar.aspx, or by calling the Town Clerk’s Office
at 914-381-7870, for a mailed copy.
BY ORDER OF THE TOWN BOARD
OF THE TOWN OF MAMARONECK
Published: April 10, 2023
Page 264 of 642
Local Law No. - 2023
This local law shall be known as the “Allowing Non-residents to Park Overnight in Parking Lot
C” law
BE IT ENACTED by the Town Board of the Town of Mamaroneck
Section 1 – Purpose:
Parking Lot C on Myrtle Boulevard, which allows overnight parking, is underutilized.
Nonresidents have inquired about being allowed to purchase permits to park overnight in that lot;
however, the Town Clerk cannot issue permits to them because section 219-48 A. of the Town
Code prohibits the Town Clerk from selling parking permits to persons who are not residents of
the Town. This local law will eliminate that prohibition with respect to Parking Lot C.
Section 2 – Amendment of a current section of the Mamaroneck Code:
Section 248-19 A. of the Code of the Town of Mamaroneck hereby is repealed and the following
substituted in its place:
A.The Town Clerk may only issue permits to residents of the Town, except that the Town
Clerk may issue permits to both residents and non-residents of the Town for overnight parking in
Parking Lot C. Except when seeking a permit for Parking Lot C, at the time of application, the
applicant must submit proof of residency in a form satisfactory to the Town Clerk.
Section 3 – Severability:
Should any provision of this Local Law be declared invalid or unconstitutional by any court of
competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any
other provisions of this Local Law, which may be implemented without the invalid or
unconstitutional provisions.
Section 4 – Effective Date:
This Local Law shall become effective upon filing with the Secretary of State.
February 17, 2023
Page 265 of 642
PUBLIC HEARING NOTICE
LEGAL NOTICE IS HEREBY GIVEN that pursuant to Section 130 of the Town Law of the State of
New York, a Public Hearing will be held on Wednesday, April 19, 2023 at 8:00 PM or as soon
thereafter as is possible, to consider the “Stop sign at the exit onto Rockridge Road from the
commercial use operated at the property designated on the Town’s Assessment Roll as
Section 4, Block 412, Lot 288” Law, at the Town Center, 740 W. Boston Post Road,
Mamaroneck, New York.
Purpose:
The property designated as Section 4,Block 412,Lot 288 on the Town’s Assessment Roll
borders the Boston Post Road and Rockridge Road and is developed with a commercial
use,currently a restaurant.Motor vehicles can exit from the property’s parking lot onto
Rockridge Road.For proper traffic regulation,motor vehicles leaving the parking lot
should come to a full stop before proceeding onto Rockridge Road.
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://lmcmedia.org/.
The full text of this document can be viewed on the Town’s website,
https://www.townofmamaroneckny.org/calendar.aspx, or by calling the Town Clerk’s Office
at 914-381-7870, for a mailed copy.
BY ORDER OF THE TOWN BOARD
OF THE TOWN OF MAMARONECK
Published: April 10, 2023
Page 266 of 642
Local Law No. - 2023
This local law shall be known as the “Stop sign at the exit onto Rockridge Road from the
commercial use operated at the property designated on the Town’s Assessment Roll as Section 4,
Block 412, Lot 288” Law.
BE IT ENACTED by the Town Board of the Town of Mamaroneck
Section 1 – Purpose:
The property designated as Section 4, Block 412, Lot 288 on the Town’s Assessment Roll borders
the Boston Post Road and Rockridge Road and is developed with a commercial use, currently a
restaurant. Motor vehicles can exit from the property’s parking lot onto Rockridge Road. For
proper traffic regulation, motor vehicles leaving the parking lot should come to a full stop before
proceeding onto Rockridge Road.
Section 2 – Amendment of a current section of the Mamaroneck Code:
Section 219-11 of the Code of the Town of Mamaroneck hereby is amended to convert the existing
section into a new paragraph “A.” whose introductory line reads as follows:
“A. The intersections described below are hereby designated as stop intersections and stop signs
shall be installed as follows:”
Section 3 – Amendment of a current section of the Mamaroneck Code:
Section 219-11 of the Code of the Town of Mamaroneck hereby is amended further to provide a
new paragraph “B” thereto that reads as follows:
“B. Motor vehicles exiting from the property designated on the Town’s Assessment Roll as
Section 4, Block 412, Lot 288 onto Rockridge Road shall come to a complete stop before proceeding
onto Rockridge Road.”
Section 4 – Sign(s) to be Erected and Painting to be Done:
An appropriate sign or signs shall be erected indicating where a full stop is required by
this law.
Section 5 – Severability:
Should any provision of this Local Law be declared invalid or unconstitutional by any court of
competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any
Page 267 of 642
other provisions of this Local Law, which may be implemented without the invalid or
unconstitutional provisions.
Section 6 – Effective Date:
This Local Law shall become effective upon filing with the Secretary of State.
March 17, 2023
Page 268 of 642
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
CC: Tracy Yogman, Town Comptroller
Re: 2022 Financial Audit by EFPR Group
Date: April 19, 2023
Attached is a memo from Town Comptroller, Tracy Yogman, regarding the 2022 Financial Audit. The
auditors from EFPR Group will attend the meeting and provide an overview for any questions the Board
may have.
Action Requested:
Resolved that the Town Board hereby accept the Financial Statements and Supplementary
Information for the Fiscal Year ended December 31, 2022.
Page 269 of 642
Town of Mamaroneck
Comptroller, Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810
FAX: (914) 381-7809
tyogman@townofmamaroneckNY.org
Date: April 13, 2023
To: Meredith Robson, Town Administrator
From: Tracy Yogman, Town Comptroller
Subject: 2022 Financial Audit by EFPR Group
General:
Attached are the following documents in connection with the 2022 Audit:
1. The Town of Mamaroneck Basic Financial Statements, Supplementary Information and
Independent Auditor’s Report for the fiscal year ended December 31, 2022.
2. Required Report to the Board with Governance that outlines the required communications and
control deficiencies.
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, 2022.
Attachment/s:
Town of Mamaroneck Revised Draft FS 2022
Page 270 of 642
TOWN OF MAMARONECK, NEW YORK
Basic Financial Statements,
Supplementary Information and
Independent Auditors' Report
December 31, 2022
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TOWN OF MAMARONECK, NEW YORK
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 Revenue, Expenditures and Change in Fund Balances -Budget to
Actual -Highway 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 Asset/Liability
Schedule of the Town's Pension Contributions
1 - 3
4 -12
13
14
15
16
17
18
19
20
21 -57
58
59
60
61
62
63
64
65
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TOWN OF MAMARONECK, NEW YORK
Table of Contents, Continued
Other Supplementary Information:
Combining Balance Sheet -Special Districts Fund
Combining Schedule of Revenue, Expenditures and Changes in Fund
Balances -Special Districts Fund
Combining Balance Sheet -Nonmajor Governmental Funds
Combining Schedule of Revenue, Expenditures and Changes in Fund
Balances -Nonmajor Governmental Funds
Project-Length Schedule -Capital Projects Fund
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
Independent Auditors' Report on Compliance for Each Major Program and on
Internal Control Over Compliance Required by the Uniform Guidance
Schedule of Expenditures of Federal Awards
Notes to Schedule of Expenditures of Federal Awards
Schedule of Findings and Questioned Costs
Status of Prior Audit Findings
* * * * * *
66
67
68
69
70 -71
72 -73
74-76
77
78
79
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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 accompanying financial statements of the governmental activities, the discretely
presented component unit, each major fund, and the aggregate remaining fund information of the
Town of Mamaroneck, New York (the Town), as of and for the year ended December 31, 2022, 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 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, 2022, 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 Town of Mamaroneck Housing Authority (the
Authority), which represent 100% of the assets, net position and revenue of the discretely presented
component unit as of December 31, 2022, and the respective changes in financial position 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.
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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 twelve months beyond the financial statement date, including any currently
known information that may raise substantial doubt shortly thereafter.
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 58 through 65 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,
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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 A wards 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 , 2023
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
, 2023
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis
December 31, 2022
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, 2022. 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, 2022 are as follows:
• As of the close of the current year, the Town's governmental funds reported combined ending
fund balances of $39,412,071, an increase of$5,038,255 from the prior year. The increase in
fund balance is primarily the result of an increase in real property taxes, sales tax and Federal
aid as well as various expense savings.
• At the end of the current year, the total fund balance for the General Fund was $9,973,058 or
76% of total General Fund expenditures and other financing uses for 2022. The total General
Fund fund balance consists of $264,614 (nonspendable), $331,114 (restricted), $3,143,962
(assigned) and $6,233,368 (unassigned). Total fund balance for the Town Outside Villages
Fund was $6,878,876 or 42% of total fund expenditures and other financing uses for 2022.
• Total fund balance for Special Districts Funds is $4,513,872 or 40% of total fund expenditures
and other financing uses for 2022.
• 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, 2022, in most cases, are within
the range of or exceed the surplus levels that are consistent with the Town's policy.
• On the government-wide financial statements, the liabilities and deferred inflows ofresources
of the primary government, which is reported separately from the component unit, the Town
of 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 year by $36,263,081. 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
$74,137,236 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 $75,117,103.
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
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 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).
The government-wide financial statements distinguish functions of the Town that are principally
supported by taxes and intergovernmental revenue (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.
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
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 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 revenue, expenditures and changes in fund balances provide a reconciliation to facilitate
this comparison between governmental funds and governmental activities.
The Town maintains thirteen individual governmental funds. Information is presented separately in
the governmental funds' balance sheet and in the governmental funds' statement of revenue,
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, Highway Fund and Capital Projects Fund,
which are considered to be major funds. Data for the two nonmajor governmental funds (Tri-
Municipal Cable T.V. and Debt Service Funds) are combined into a single aggregated presentation.
Individual fund data for each of these nonmajor 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,
Special Districts Fund and Highway Fund which are major funds. A budgetary comparison statement
has been provided for these funds within the basic financial statements to demonstrate compliance
with the respective budgets. Annual budgets are also adopted for the Tri-Municipal Cable T.V. Fund
and the Debt Service Fund which are nonmajor funds.
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
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 oftliis 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 ofresources by ($36,263,081) at the close of the current fiscal year.
2022 2021
Current assets $ 43,919,664 38,413,049
N oncurrent assets 70,016,553 63,300,859
Total assets 113,936,217 101,713,908
Deferred outflows ofresources 26,954,592 30,305,946
Current liabilities 7,620,692 6,688,387
N oncurrent liabilities 123,403,478 147,276,390
Total liabilities 131,024,170 153,964,777
Deferred inflows ofresources 46,129,720 25,304,885
Net position:
Net investment in capital assets 30,788,717 25,787,996
Restricted 7,085,438 6,292,601
Umestricted (74,137,236) (79,330,405)
Total net position $ (36,263,081) (47,249,808)
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
Total assets increased in governmental activities by $12,222,309 from the prior year.
Noncurrent liabilities decreased by $23,872,912 from the previous year for governmental activities
primarily due to the valuation of the total OPEB liability.
Net investment in capital assets, net of accumulated depreciation and less any outstanding debt used
to acquire those assets of $30,788,717, accounts for 84% 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 20% 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 $7,085,438 represents resources that are subject to external restrictions on
how they may be used. The restrictions are as follows:
Restricted Net Position
2022 2021
Future capital projects $ 331,114 316,332
Debt service 2,431,794 2,186,923
Section 8 Housing Authority 1,193,438 883,455
Tri-Municipal Cable TV 1,525,586 1,409,690
Pension benefits -fire district 1,603,506 1,496,201
Total assets $ 7,085,438 6,292,601
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
The remaining balance of net position, representing unrestricted net position of ($74,137,236) 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.
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
N onproperty tax items
Use of money and property
Sale of property and compensation for loss
Miscellaneous
Total revenue
Program expenses:
General government support
Public safety
Heahh
Transportation
Economic assistance and opportunity
Cuhure and recreation
Home and cormnunity services
Interest
Total expenses
Change in net position
Net position at begirming of year
Net position at end of year
9
2022 2021
$ 8,581,104 7,612,897
11,404,082 10,819,947
934,330 808,289
29,310,060 27,918,380
1,091,992 1,117,138
4,118,620 3,788,040
828,391 418,768
942,805 191,680
223,241 191,448
57,434,625 52,866,587
7,079,766 8,040,805
13,716,463 15,455,166
2,106,883 2,355,457
5,389,339 5,807,600
790,606 919,638
5,150,169 4,598,511
11,098,995 11,608,623
1,115,677 882,904
46,447,898 49,668,704
10,986,727 3,197,883
(47,249,808) (50,447,691)
$ (36,263,081) (47,249,808) DR
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
Governmental activities increased the Town's net position by $10,986,727 for the year ended
December 31, 2022.
Total revenue for the year ended December 31, 2022 from governmental activities totaled
$57,434,625. Real property taxes of $29,310,060 represent the largest revenue source (51%).
Governmental activities expenses of the Town totaled $46,447,898. The largest components of these
expenses are in the areas of public safety (30%), general government support (15%) and home and
community services (24%).
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 year.
As of the end of the current year, the Town's governmental funds reported combined ending fund
balance of $39,412,071, an increase of $5,038,255 compared to last year's ending fund balance of
$34,373,816. The nonspendable fund balance component of $1,670,043 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$17,544,519 is restricted for special revenue funds, capital projects and debt service. The assigned
fund balance classification aggregate of $13,964,141, consisting primarily of amounts designated to
balance the fiscal 2023 budget by $3,076,000 in the General Fund; $2,045,610 in the Town Outside
Villages Fund and $397,300 in the Special Districts Funds and amounts available to be used at the
Town's discretion in funds other than the General Fund; $4,089,106 in the Town Outside Villages
Fund; $1,845,085 in the Highway Fund and $2,122,492 in the Special Districts Funds and $320,586
in nonmajor funds. The General Fund's assigned fund balance also includes $67,962 of
encumbrances. The remaining fund balance of $6,233,368 is unassigned and represents the remaining
positive fund balance in the General Fund.
The General Fund is the primary operating fund of the Town. At the end of the current year,
unassigned fund balance of the General Fund was $6,233,368, representing 63% of the total General
Fund balance of $9,973,058. This is an increase over the prior year, when the total fund balance was
$8,159,723.
The Town Outside Villages Fund's total fund balance at the end of the year was $6,878,876, a
decrease of $304,252 from the previous year.
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
The Special Districts Fund's total fund balance at the end of the current year was $4,513,872, a
decrease of $602,157 from the previous year. This represents decreases in the Ambulance District
fund and the Water District fund offset by increases in the Fire Protection District fund, the Street
District Lighting Fund, the Refuse and Garbage District fund and the Sewer District fund.
The Capital Projects Fund reflects a fund balance of $10,459,081 at the end of the current year, an
increase of $2,226,324 from the previous year. The Town issued new long term debt of $5,257,000
in the form of serial bonds to fund all currently authorized capital projects during the year ended
December 31, 2022. ·
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, 2022, amounted to
$68,110,662 (net of accumulated depreciation). These capital assets includes land, buildings and
improvements, machinery and equipment, infrastructure and construction-in-progress.
Capital Assets
(Net of Accumulated Depreciation)
Land
Construction-in-progress
Buildings and improvements
Machinery and equipment
Infrastructt:n-e
Total
2022
$ 4,031,660
3,377,041
22,112,365
6,027,645
32,561,951
$ 68,110,662
2021
4,031,660
2,833,589
21,885,668
5,721,247
28,828,695
63,300,859
Long-Term Debt and Short-Term Capital Borrowings
At the end of the current year, the Town had total bonded debt outstanding of $46,392,000. 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, 2022, the Town paid $3,080,000 in principal on outstanding
long-term obligations and issued $5,257,000 in long-term obligations in the form of serial bonds in
order to fund various capital projects.
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
Economic Factors and Next Year's Budget and Rates
The following economic factors currently affect the Town and were considered in developing the
2023 fiscal year budget.
• The Town has the lowest unemployment rate in Westchester County for a Town.
• A tax levy increase of 4% 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.
• On the expenditure side, increases are expected in health insurance premiums, as well as
pension and other employee benefit costs.
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.
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TOWN OF MAMARONECK, NEW YORK
Statement of Net Position
December 31, 2022
Assets
Cash and equivalents
Investments
Receivables:
Accounts
Taxes, net
Due from other governments
State and Federal aid
Prepaid expenses
Total current assets
Capital assets:
Not being depreciated
Being depreciated
Net pension asset -ERS -proportionate share
Total noncurrent assets
Total assets
Deferred Outflows of Resources
Deferred charge on refunding bonds
Pension related -retirement systems
Pension related -length of service award program
OPEB
Total deferred outflows ofresources
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-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 award 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.
13
Component
Unit
Mamaroneck
Governmental Housing
Activities Authority
$ 28,982,748
10,205,033
810,198
668,169
267,326
1,316,147
1,670,043
43,919,664
7,408,701
60,701,961
1,905,891
70,016,553
113,936,217
398,893
12,413,993
681,228
13,460,478
26,954,592
840,877
1,152,853
681,347
1,175,047
329,190
3,292,000
149,378
7,620,692
43,100,000
2,020,126
383,523
946,733
1,835,993
75,117,103
123,403,478
131,024,170
14,723,458
1,104,109
30,302,153
46,129,720
30,788,717
7,085,438
(74,137,236)
$ (36,263,081)
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TOWN OF MAMARONECK, NEW YORK
Statement of Activities
Functions/Programs
Primary government:
Governmental activities:
General government support
Public safety
Health
Transportation
Economic assistance and opportunity
Culture and recreation
Home and community services
Interest on long-term debt
Total governmental activities
Component unit -Mamaroneck Housing Authority
General revenue:
Real property taxes
Real property tax items
Nonproperty tax items
Use of money and property
Sale of property and compensation for loss
Miscellaneous
Total general revenue
Change in net position
Net position (deficit) at beginning of year
Net position (deficit) at end of year
See accompanying notes to financial statements.
Year ended December 31, 2022
Expenses
$ 7,079,766
13,716,463
Program Revenue
Net Revenue (Expense)
and Changes in Net Position
Component
Unit
Operating Capital Total
Charges for Grants and Grants and Primary
Mamaroneck
Housing
Authority Services Contributions Contributions Government
1,472,773 2,509,632
484,322 1,512
2,106;883 . 1,090,558 293,344
(3,097,361)
(13,230,629)
(722,981)
5,389,339 1,003,543
790,606 -
5,150,169 2,770,436
11,098,995 1,759,472
1,115,677
$46,447,898 8,581,104
$
14
10,270
588,862
8,000,462
11,404,082
366,089 (4,009,437)
(201,744)
(2,379,733)
568,241 (770,820)
(1,115,677)
934,330 (25,528,382)
29,310,060
1,091,992
4,118,620
828,391
942,805
223,241
36,515,109
10,986,727
(47,249,808) 2,554,858
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TOWN OF MAMARONECK, NEW YORK
Balance Sheet -Governmental Funds
December 31, 2022
Town Section 8
Outside Special Housing Capital Nonmajor Total
General Villages Districts Assistance Highway Proje<::ts Go_vernmental Governmental
Assets
Cash and equivalents $ 1,015,670 8,574,692 2,204,834 1,196,632 71,474 11,853,878 4,065,568 28,982,748
Investments 6,578,185 -1,958,193 -1,668,655 -10,205,033
Receivables:
Accounts 367,947 244,695 -2,125 -195,431 810,198
Taxes, net 668,169 -----668,169
Due from other governments 42,943 501 139,663 84,219 267,326
State and Federal aid 55,580 864,732 --62,163 333,672 -1,316,147
Due from other funds 3,479,831 750,208 1,778 382 60,410 12,500 20,389 4,325,498
Prepaid expenditures 264,614 744,160 390,574 11,389 259,306 -1,670,043
Total assets $ 12,4-7J1)_32_ 11,178,988 4,695,042 1,208,403 2,208,352 12,200,050 4,281,388 48,24?2162
Liabilities, Deferred Inflows of Resources and Fund Balances
Liabilities:
Accounts payable 229,953 64,367 51,677 1,970 79,945 409,543 3,422 840,877
Accrued liabilities 59,472 155,894 78,460 1,606 18,601 838,820 -1,152,853
Deposits payable 162,709 518,638 - -- -
681,347
Due to other funds 671,986 3,489,640 51,033 -5,415 107,424 -4,325,498
Unearned revenue 718,292 71,573 - -
-385,182 -1,175,047
Total liabilities 1,842,412 4,300,112 181,170 3,576 103,961 1,740,969 3,422 8,175,622
Deferred inflows of resources -deferred tax revenue 657,469 -- -- - -657~469 --------
Fund balances:
Nonspendable 264,614 744,160 390,574 11,389 259,306 --1,670,043
Restricted 331,114 -1,603,506 1,193,438 -10,459,081 3,957,380 17,544,519
Assigned 3,143,962 6,134,716 2,519,792 -1,845,085 -320,586 13,964,141
Unassigned ( deficit) 6,233,368 -- -- - -
6,233,368
Total fund balance (deficit) 9,973,058 6,878,876 4,513,872 1,204,827 2,104,391 10,459,081 4,277,966 39,412,071
Total liabilities, deferred inflows of
resources and fund balances $ 12,472,932_ 11,178,988 4,695,042 1,208,403 2,208,352 12,200,050 4,281,388 48,245,162
See accompanying notes to financial statements.
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Reconciliation of Balance Sheet -Governmental Funds to the Statement of Net Position
December 31, 2022
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 award program
Deferred outflows of resources -OPEB
Deferred inflows of resources -pensions
Deferred inflows of resources -length of service award 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 taxes.
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 asset -ERS -proportionate share
Net pension liability-PFRS -proportionate share
Total pension liability -length of service award 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.
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$ 7,408,701
108,742,597
(48,040,636)
12,413,993
681,228
13,460,478
(14,723,458)
(1,104,109)
$ 39,412,071
68,110,662
(30,302,153) (19,574,021)
(329,190)
(46,392,000)
(383,523)
1,905,891
(946,733)
(1,835,993)
657,469
(75,117,103) (123,098,651)
398,893
(2,169,504) (1,770,611)
$ (36,263,081)
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TOWN OF MAMARONECK, NEW YORK
Statement of Revenue, Expenditures and Changes in Fund Balances -Governmental Funds
Year ended December 31, 2022
Town Section 8
Outside Special Housing Capital Nonmajor Total
General Villages Districts Assistance Highway Projects Governmental Governmental
Revenue:
Real property taxes $ 6,264,270 10,018,635 7,783,533 5,392,662 29,459,100
Real property tax items 1,091,992 1,091,992
Nonproperty tax items 3,331,982 786,638 4,118,620
Departmental income 3,097,984 693,847 2,554,658 130,000 6,476,489
Intergovernmental charges 5,200 121,866 538,495 665,561
Use of money and property 628,116 60,544 2,984 26,753 109,994 828,391
Licenses and permits 62,507 1,111,082 1,173,589
Fines and forfeitures 264,425 1,040 265,465
Sale of property and compensation for loss 49,389 4,025 113,428 12,867 95,368 669,099 944,176
State aid 2,428,287 51 48,659 454,677 2,931,674
Federal aid 637,475 47,173 65,811 7,660,476 516,150 479,653 9,406,738
Miscellaneous 173,703 538 49,000 223,241
Total revenue 14,703,348 15,207,784 10,699,891 7,676,327 6,618,625 1,652,429 1,026,632 57,585,036
Expenditures:
General government support 4,007,464 1,426,826 5,434,290
Public safety 7,171,711 2,447,214 9,618,925
Health 293,344 89,100 1,360,940 1,743,384
Transportation 43,464 20,194 131,084 3,207,063 3,401,805
Economic assistance and opportunity 440,341 440,341
Culture and recreation 2,773,434 1,425,593 4,199,027
Home and community services 93,732 246,964 2,349,726 7,187,136 675,872 10,553,430
Employee benefits 2,232,247 4,689,233 1,715,064 182,077 1,439,592 10,258,213
Debt service:
Principal 3,080,000 3,080,000
Interest 1,129,993 1,129,993
Capital outlay 8,283,179 8,283,179
Total expenditures 9,884,026 15,069,621 8,004,028 7,369,213 4,646,655 8,283,179 4,885,865 58,142,587
Excess ( deficiency) of revenue over expenditures 4,819,322 138,163 2,695,863 307,114 1,971,970 (6,630,750) (3,859,233) (557,551)
Other financing sources (uses):
Bond issuance 5,257,000 5,257,000
Issuance premium 2,080 336,726 338,806
Transfers in 282,070 689,520 3,808,379 4,162,174 8,942,143
Transfers out (3,288,057) (1,131,935) (3,298,020) (979,556) (210,385) (34,190) (8,942,143)
Total other financing sources (uses) (3,005,987) (442,415) (3,298,020) (979,556) 8,857,074 4,464,710 5,595,806
Net change in fund balance 1,813,335 (304,252) (602,157) 307,114 992,414 2,226,324 605,477 5,038,255
Fund balances at beginning of year 8,159,723 7,183,128 5,116,029 897,713 1,111,977 8,232,757 3,672,489 34,373,816
Fund balances at end of year $ 9,973,058 6,878,876 4,513,872 1,204,827 2,104,391 10,459,081 4,277,966 39,412,071
See accompanying notes to financial statements.
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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, 2022
Net change in fund balances -Total Governmental Funds
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
Disposals
Depreciation expense
Revenues in the statement of activities that do not provide current
financial resources are not reported as revenues in the funds -real
property taxes
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
Issuance premium
$ 8,150,057
(1,371)
(3,338,883)
(5,257,000)
(338,806)
$ 5,038,255
4,809,803
(149,040)
Principal paid on general obligation bonds 3,080,000 (2,515,806)
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
Compensated absences
Changes in pension asset and related deferred outflows and
inflows of resources -ERS
Changes in pension liability and related deferred outflows and
inflows of resources -PFRS
Changes in pension liability and related deferred outflows and
inflows of resources -LO SAP
Changes in total OPEB liability and related deferred outflows and
inflows of resources
Amortization of loss on refunding bonds and issuance premium
Change in Net Position of Governmental Activities
See accompanying notes to financial statements.
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(84,499)
(3,060)
789,915
938,322
(88,373)
2,152,395
98,815 3,803,515
$ 10,986,727
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Assets:
Cash and equivalents
Investments
TOWN OF MAMARONECK, NEW YORK
Statement of Fiduciary Net Position
Custodial Fund
December 31, 2022
Real property taxes receivable for other governments
Total assets
Liabilities -due to other governments
See accompanying notes to financial statements.
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$10,358,967
1,847,465
52,022,050
$64,228,482
$64,228,482
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TOWN OF MAMARONECK, NEW YORK
Statement of Changes in Fiduciary Net Position
Custodial Fund
Year ended December 31, 2022
Additions -real property taxes collected for other governments
Deductions -payments of real property taxes to other governments
Change in fiduciary net position
Fiduciary net position at beginning of year
Fiduciary net position at end of year
See accompanying notes to financial statements.
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$ 178,522,026
178,522,026
$
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements
December 31, 2022
(1) Summary 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 accordance 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
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.
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TOWN OF MAMARONECK, NEW YORK
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 government-wide financial statements. Major
individual governmental funds are reported as separate columns in the fund financial
statements.
(c) Fund Financial Statements
The accounts of the Town are organized and operated on the basis of funds. A fund is an
independent fiscal and accounting entity with a self-balancing set of accounts, which
comprise its assets, deferred outflows of resources, liabilities, deferred inflows of
resources, fund balances, 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 nonmajor 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:
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary 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 Fund is
provided to account for resources received from the U.S. Department of Housing
and Urban Development for housing assistance payment purposes.
• 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.
• 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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary of Significant Accounting Policies, Continued
(c) Fund Financial Statements, Continued
• Special Revenue Fund -Tri-Municipal Cable T.V. Fund -is used to account for
franchise fees collected and expenditures for the joint activity cable T.V. operations.
(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 revenue is 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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary 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 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.
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TOWN OF MAMARONECK, NEW YORK
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 ofNYCLASS.
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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary 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, 2022.
• 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 1st and are due on September 1st, with the first half payable without penalty until
September 30th and the second half payable without penalty until January 31st. The Town
guarantees the full payment of the County and school districts warrants and assumes the
responsibility for uncollected taxes. The Town also has the responsibility for conducting
in-rem foreclosure proceedings.
The Town functions in both a fiduciary and guarantor relationship with the County of
Westchester, New York, 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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary 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, 2022,
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 ofinventoriable items at various locations are recorded as expenditures
at the time of purchase and year-end balances at these locations are not material.
(i) 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
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.
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Notes to Financial Statements, Continued
(I) Summary of Significant Accounting Policies, Continued
(1) Capital 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.
Class
Buildings and improvements
Machinery and equipment
Infrastructure
Life
in Years
20 -50
5 -20
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 $528,654 of American Rescue Plan Act Coronavirus
State and Local Fiscal Recovery Funds that are unspent, $186,343 for parking permits
received in advance and $3,295 of miscellaneous items in the General Fund, $71,573 for
parking permits received in advance in the Town Outside Villages Fund, and $385,182 for
State and Federal aid received in advance in the Capital Projects Fund. This amount has
been deemed to be measurable but not "available" pursuant to GAAP.
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TOWN OF MAMARONECK, NEW YORK
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 OPEB. 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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(I) 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.
(t) 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.
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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,
liabilities, and deferred inflows of resources that does not meet 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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary 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 oflong-lived assets.
(w) Accounting Standards Issued But Not Yet Implemented
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. 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. 99 -Omnibus 2022. Effective for various periods through fiscal years
beginning after June 15, 2023.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary of Significant Accounting Policies, Continued
(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 T.V. funds. Encumbrances outstanding at year-end are generally
reported as assigned fund balance since they do not constitute expenditures or liabilities.
(y) 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.
On February 9, 2023, the Town adopted a resolution to guarantee a revenue bond in the
amount of $2,800,000 that the Housing Authority is going to issue.
On March 15, 2023, the Town adopted a resolution, effective July 1, 2023, to transfer the
administration of the Housing Choice Voucher Program to the New York State Division
of Housing and Community Renewal.
(2) Stewardship, Compliance and Accountability
(a) Budgetary Data
The Town generally follows the procedures enumerated below in establishing the budgetary
data reflected in the financial statements:
• 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
ensumg year.
• 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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(2) Stewardship, Compliance and Accountability, Continued
(a) Budgetary Data, Continued
• Formal budgetary integration is employed during the year as a management control device
for General, Town Outside Villages, Highway, Special Districts, Tri-Municipal Cable
T.V. and Debt Service funds.
• Budgets for General, Town Outside Villages, Highway, Special Districts, Tri-Municipal
Cable T.V. 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 T.V. and Debt Service funds lapse at the end of the fiscal year, except
that outstanding encumbrances are reappropriated in the succeeding year pursuant to the
Uniform System of Accounts promulgated by the Office of the State Comptroller.
Budgeted amounts are as originally adopted, or as amended by the Town Board.
(b) Property Tax Limitation
Under New York State Town Law, the Town is not limited as to the maximum amount of real
property taxes which may be raised. However, Chapter 97 of the New York State Laws
of 2011, as amended (Tax Levy Limitation Law) modified previous law by imposing a
limit on the amount of real property taxes a local government may levy. The following is
a brief summary of certain relevant provisions of the Tax Levy Limitation Law. The
summary is not complete and the full text of the Tax Levy Limitation Law should be read
in order to understand the details and implementations thereof.
The Tax Levy Limitation Law imposes a limitation on increases in the real property tax levy,
subject to certain exceptions. The Tax Levy Limitation Law permits the Town to increase
its overall real property tax levy over the tax levy of the prior year by no more than the
"Allowable Levy Growth 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
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(2) Stewardship, Compliance and Accountability, Continued
(b) Property Tax Limitation, Continued
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, 2022 consisted of the following:
Town and County taxes -Current
Tax liens
Allowance for uncollectible amounts
$ 185,091
1,193,106
1,378,197
(710,028)
$ 668,169
Taxes receivable are also partially offset by deferred tax revenues of $657,469, 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, 2022 are as follows:
Balance Balance
January 1, December 31,
2022 Additions Deletions 2022
Capital assets, not being depreciated:
Land $ 4,031,660 4,031,660
Construction-in-progress 2,833,589 930,937 387,485 3,377,041
Total capital assets, not being
Depreciated 6,865,249 930,937 387,485 7,408,701
Capital assets, being depreciated:
Buildings and improvements 32,798,874 1,361,376 69,106 34,091,144
Machinery and equipment 17,280,147 1,435,198 681,972 18,033,373
Infrastructure 51,808,049 4,810,031 -56,618,080 --
Total capital assets,
being depreciated 101,887,070 7,606,605 751,078 108,742,597
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
( 4) Ca12ital Assets, Continued
Balance
January 1,
2022 Additions
Less accumulated depreciation for:
Buildings and improvements $ 10,913,206 1,133,808
Machinery and equipment 11,558,900 1,128,300
Infrastructure 22,979,354 1,076,775
Total accumulated
depreciation 45,451,460 3,338,883
Total capital assets,
being depreciated, net 56,435,610 4,267,722
Capital assets, net $ 63,300,859 5,198,659
Balance
December 31,
Deletions 2022
68,235 11,978,779
681,472 12,005,728
-24,056,129 --
749,707 48,040,636
1,371 60,701,961
388,856 68,110,662
Depreciation expense was charged to the Town's functions and programs as follows:
General government support
Public safety
Transportation
Economic assistance and opportunity
Culture and recreation
Home and community services
Total depreciation expense
Ca12ital Assets -Com12onent Unit
$ 413,865
817,585
1,208,312
88,452
368,833
441,836
$ 3,338.883
Changes in the Housing Authority's capital assets for the year ended December 31, 2022 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
Balance
January 1,
2022
$ __ _
6,893,905
764,550
7,658,455
4,390,188
650,234
5,040,422
2,618,033
$ 2,618,033
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(5) Accrued Liabilities
Accrued liabilities at December 31, 2022 were as follows:
Town Section 8
Outside Special Housing Capital
General Villages Districts Assistance Highway Projects Total
Payroll and employee benefits $ 54,159 155,894 76,960 1,367 18,601 306,981
Other 5,313 1,500 239 -838,820 845,872 --
$ 59,472 155,894 78,460 1,606 18,601 838,820 1,152.853
( 6) Joint Ventures
The Town and the Village of Larchmont (the 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.
Balance Sheet Date -December 31, 2021
Total assets $ 1,557,039
Deferred outflows of resources 4,202,074
Total liabilities 12,632,577
Deferred inflows of resources 2,939,104
Net position (deficit) (9,812,568)
Revenue 3,693,554
Expenses 4,141,436
Change in net position (447,882)
*The December 31, 2022 information was not available as of the date of the issuance of these
financial statements.
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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(6) Joint Ventures, Continued
Balance Sheet Date -December 31, 2021
Total assets
Total liabilities
Net capital ( deficit)
Revenue
Expenses
Change in net assets
General
Fund
$ 11,688,959
70,109,674
(58,420,715)
26,680,788
28,149,443
(1,468,655)
Capital
Fund
85,546,731
85,546,731
9,696
(9,696)
*The December 31, 2022 information was not available as of the date of the issuance of these
financial statements.
The Town, together with the Villages of Mamaroneck and Larchmont, formed the Tri-Municipal
Larchmont-Mamaroneck Cable T.V. Board of Control. The Board was organized to
administer the franchise agreement with Verizon and DA-Columbia Cablevision of
Westchester. The franchise fees received are used to operate three public cable T.V. channels,
serving the community interests of Mamaroneck. The Village of Larchmont is no longer part
of the joint venture.
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 $ 359,457
Total liabilities 26,450
Net assets 333,007
Revenue 891,795
Expenses 728,486
Change in net assets 163,309
*The December 31, 2022 information was not available as of the date of the issuance of these
financial statements.
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(7) Long-Tenn Liabilities
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
The following table summarizes changes in the Town's long-term liabilities for the year ended
December 31, 2022:
Governmental activities:
General obligation bonds payable
Plus unamortized premium on bonds
Other noncurrent liabilities:
Compensated absences
Net pension (asset) -ERS
Net pension liability -PFRS
Total pension liability -length
of service award program
Total OPEB liability
Total other non-current liabilities
Governmental activities -long-term liabilities
Mamaroneck Housing Authority:
Component unit
Revenue Bonds payable
Plus unamortized premium on bonds
Deferred rent payable
Component Unit -long-term liabilities
Balance
January 1,
2022
$ 44,215,000
1,970,877
46,185,877
380,463
22,138
2,694,473
2,849,000
98,355,411
104,301,485
$150,487.362
$ 485,000
--
485,000
91,702
$ ~
Balance Due
December 31, Within
Increases Decreases 2022 One Year
5,257,000 3,080,000 46,392,000 3,292,000
338,806 140,179 2,169,504 149,378
5,595,806 3,220,179 48,561,504 3,441,378
3,060 383,523
1,928,029 (1,905,891)
1,747,740 946,733
1,013,007 1,835,993
-23,238,308 75,117,103
3,060 27,927,084 76,377,461
5,598.866 31,147.263 124,938.965 3,441.378
Each governmental fund's liability for compensated absences, net pension liability, total pension
liability and total OPEB liability are liquidated by the respective fund. Governmental
liabilities for general obligation bonds are liquidated by the Debt Service Fund, which is
funded by the General, Town Outside Villages, Highway and Special Districts funds.
Governmental liabilities for installment purchase debt are liquidated by the Special Districts
Fund -Ambulance District.
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Notes to Financial Statements, Continued
(7) Long-Term Liabilities, Continued
(a) General Obligation Bonds Payable
General Obligation Bonds payable at December 31, 2022 are comprised of the following
individual issues:
Amount
Original Outstanding at
Year of Issue Final Interest December 31,
Purpose Issue Amount Maturity Rates 2022
Fire district improvements 2013 996,000 May,2026 2.590% 340,000
Fire district improvements 2016 2,185,000 July, 2031 2.000 -3.000% 1,370,000
Public improvements 2016 8,990,845 October, 2036 2.000 -2.300% 6,600,000
Refimding bonds 2017 7,040,000 March, 2030 2.000 -2.350% 4,545,000
Public improvements 2018 5,815,500 December, 203 8 3.000 -5.000% 4,885,000
Public improvements 2018 1,400,000 December, 2038 3.000 -5.000% 1,175,000
Fire district improvements 2019 3,830,000 September, 2039 2.000 -5.000% 3,435,000
Fire district improvements 2019 2,470,000 September, 2039 2.000-5.000% 2,210,000
Public improvements 2020 3,385,000 August, 2035 1.000 -5.000% 3,045,000
Refimding bonds 2020 8,115,000 May,2028 0.650 -2.000% 7,735,000
Public improvements 2021 6,100,000 August, 2040 1.375 -5.000% 5,795,000
Public improvements 2022 4,175,000 October, 2042 4.000-5.000% 4,175,000
Fire district improvements 2022 1,082,000 October, 2037 4.000-5.000% 1,082,000
$ 46,392,000
Interest expenditures of$1,129,993 were recorded in the fund financial statements in the Debt
Service Fund. Interest expense of $1,115,677 was recorded in the government-wide
financial statements for governmental activities.
In 2022, the Town issued two bonds payable totaling $5,257,000. The public improvements
bond of $4,175,000 was issued on October 4, 2022, with an interest rate of 4.0% -5.0%
and the Town received a premium of $250,839. The fire district improvements bond of
$1,082,000 was issued on October 4, 2022, with an interest rate of 4.0% -5.0% and the
Town received a premium of$87,967.
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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, 2022
are as follows:
Year ending Princi:Qal Interest
2023 $ 3,292,000 1,282,584
2024 3,385,000 1,179,841
2025 3,475,000 1,077,372
2026 3,585,000 978,007
2027 3,575,000 874,107
2028 -2032 15,420,000 2,912,587
2033 -2037 10,985,000 1,186,729
2038 -2042 2,675,000 213,603
$ 46,392,000 9,704,830
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, 2022 is comprised of the following:
Purpose
Year of
Issue
Original
Issue
Amount
Final
Maturity
Amount
Outstanding at
Interest December 31,
Rates 2022
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, 2022
including interest payments of$ are as follows:
Year ending December 31. Principal Interest Total
2023
2024
2025
2026
2027
2028 -2032
2033 -2036
42
$ 30,000
30,000
30,000
30,000
$
14,194
13,294
12,394
11,494
44,194
43,294
42,394
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TOWN OF MAMARONECK, NEW YORK
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.
(8) Deferred Rent Payable
Redemption Period
(Dates Inclusive)
October 15, 2024
Redemption Price
as a Percentage of Par
100%
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 $125,000 per year and shall increase by 1.5% on each July 1st,
thereafter, during the term of the lease.
For financial statement purposes, rent expense is being recognized on the straight-line basis over
the life of the lease. For the year ended December 31, 2022, rent expense of$ was
charged to the Housing 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, 2022, deferred rent payable was $
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(9) Compensated Absences
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
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.php or obtained by writing to the New York
State and Local Retirement System, 110 State Street, Albany, NY 12244.
The System is noncontributory except for employees who joined after July 27, 1976, who
contribute 3% of their salary for the first ten years of membership, and employees who
joined on or after January 1, 2010, who generally contribute between 3% and 6% of their
salary for their entire length of service. Under the authority of the NYSRSSL, the
Comptroller annually certifies the actuarially determined rates expressly used in
computing the employers' contributions based on salaries paid during the System's fiscal
year ending March 31.
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Page 317 of 642
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(10) Pension Plans, Continued
(b) Pension Asset/Liability, Pension Expenses, and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions
At December 31, 2022, the Town reported the following for its proportionate share of the net
pension asset/liability for ERS and PFRS:
ERS PFRS
Measurement date March 31, 2022 March 31, 2022
Net pension asset (liability) $1,905,891 (946,733)
Town's proportion of the
net pension asset/liability 0.0233148% 0.1666653%
Change in proportion since the
prior measurement date 0.0010825 0.0114784
The net pension asset/liability was measured as of March 31, 2022 and the total pension
asset/liability used to calculate the net pension asset/liability was determined by an
actuarial valuation as of that date. The Town's proportion of the net pension asset/liability
was based on a computation of the actuarially determined indexed present value of future
compensation by employer relative to the total of all participating members, actuarially
determined.
For the year ended December 31, 2022, the Town recognized its proportionate share of
pension expense in the government-wide financial statements of $194,195 for ERS and
$985,780 for PFRS. Pension expenditures of$984,111 for ERS and $1,909,637 for PFRS
were recorded in the fund financial statements and were charged to the following funds:
General
Town Outside Villages
Special Districts
Section 8 Housing Assistance
Highway
Total
45
ERS PFRS
$ 485,951
106,477
95,917
48,426
247,340
$ 984,111
1,435,172
474,465
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(10) Pension Plans, Continued
(b) Pension Asset/Liability, Pension Expenses and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions, Continued
At December 31, 2022, the Town reported its proportionate share of deferred outflows of
resources and deferred inflows of resources related to pensions from the following
sources:
Diflerences between expected and
actual experience
Changes of assumptions
Net difrerence between projected
and actual earnings on pension plan
investments
Changes in proportion and difrerences
between Town contributions and
proportionate share of contributions
Town contributions subsequent to the
measurement date
ERS
Deferred
Outflows
Resources
$ 144,336
3,180,718
-
318,825
688,685
$ 4,332,564
Deferred
Inflows
Resources
(187,212)
(53,671)
(6,240,994)
(41,912)
(6,523,789)
PFRS Total
Deferred Deferred Deferred Deferred
Outflows Inflows Outflows Inflows
Resources Resources Resources Resources
510,391 654,727 (187,212)
5,666,404 8,847,122 (53,671)
-(7,955,033) -(14,196,027)
481,657 (244,636) 800,482 (286,548)
1,422,977 2,111,662
8,081,429 (8,199,669) 12,413,993 (14,723,458)
The Town's contributions subsequent to the measurement date will be recognized as a
reduction of the net pension liabilities in the year ending December 31, 2023. 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 ending ERS PFRS
2023 $ (382,433) (312,018)
2024 (631,065) (575,810)
2025 (1,572,732) (1,818,145)
2026 (293,680) 1,077,386
2027 87,370
$ (2!872!910) (1!541!217)
(c) Actuarial Assumption
The total pension asset/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 asset/liability to that measurement date. Significant actuarial
assumptions used in the valuation were as follows:
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(10) Pension Plans, Continued
( c) Actuarial Assumptions
Significant actuarial assumptions used in the valuations were as follows:
Measurement date
Actuarial valuation date
Investment rate of return, (net of
investment expense including
inflation)
Salary increases
Cost-of-living adjustments
Inflation
ERS
March 31, 2022
April 1, 2021
5.9%
4.4%
1.4%
2.7%
March 31, 2022
April 30, 2021
5.9%
6.2%
1.4%
2.7%
Annuitant mortality rates are based on April 1, 2015 -March 31, 2020 System's experience
with adjustments for mortality improvements based on Society of Actuaries Scale MP-
2020. The actuarial assumptions used in the April 1, 2021 valuation are based on the
results of an actuarial experience study for the period April 1, 2015 -March 31, 2020.
The long-term 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 allocation percentage
and by adding expected inflation. The target allocation and best estimates of arithmetic
real rates of return for each major asset class are summarized below.
Target Long-term expected
Asset Class allocation real rate of return*
Domestic equity 32% 3.30%
International equity 15% 5.85%
Private equity 10% 6.50%
Real estate 9% 5.00%
Opportunistic/ ARS 3% 4.10%
· Credit 4% 3.78%
Real assets 3% 5.80%
Fixed income 23% 0.00%
Cash 1% (1.00%)
* The real rate ofreturn is net of the long-term inflation assumption of2.5%.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(10) Pension Plans, Continued
(d) Discount Rate
The discount rate used to calculate the total pension asset/liability 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 asset/liability.
(e) Sensitivity of the Proportionate Share of the Net Pension Asset/Liability to the Discount Rate
The following presents the Town's proportionate share of the net pension asset/liability
calculated using the discount rate of 5.9%, as well as what the Town's proportionate share
of the net pension asset/liability would be if it were calculated using a discount rate that is
I-percentage point lower ( 4.9%) or I-percentage point higher ( 6.9%) than the current rate:
1% Current 1%
Decrease Assumption Increase
(4.9%) (5.9%) (6.9%)
ERS -Employer's proportionate share of
the net pension asset (liability) $ (4,905,742) 1,905,891 7,603A93
PFRS -Employer's proportionate share of
the net pension asset (liability) $ (10,530,248) (946,733) 6,286A51
(f) Pension Plan Fiduciary Net Position
The components of each current-year net pension asset (liability) of participating employers
as of the respective measurement date were as follows:
Employers' total pension liability
Plan fiduciary net position
Employers' net pension asset/liability
Ratio of plan net position to the employers'
total pension asset/liability
(g) Contributions to the Pension Plans
(Dollars in Millions)
ERS PFRS
$ (223,875) (42,237)
232,050 41,669
$ 8,175 (568)
103.65% 98.66%
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, 2022 represent the employer contribution for the period of April 1, 2022
through March 31, 2023 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, 2022 were $984,111 and $1,909,637, respectively.
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TOWN OF MAMARONECK, NEW YORK
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, 2022. 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)(l 1) 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.
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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
Vested-Terminated
Retired and Beneficiaries
Total
(c) Actuarial Assumptions
37
24
5
66
The total pension liability in the January 1, 2022 actuarial valuation was determined using the
following actuarial assumptions, applied to all periods included in the measurement:
Inflation: 0.0%
Investment rate of return.:
Salary Scale:
Mortality:
4.05% net of pension plan investment expense,
including inflation
Not applicable
No pre-retirement mortality; post retirement RP2000
projected to 2030
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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.
(d) Measurement of Total Pension Liability
The total pension liability of $1,835,993 was measured as of December 31, 2022 and was
determined using an actuarial valuation as of January 1, 2022.
(e) Changes in the Total Pension Liability
Balance as of January 1, 2022
Service cost
Interest
Differences between expected and actual experience
Changes of assumptions
Benefit payments and expenses
Balance as of December 31, 2022
$ 2,849,000
48,288
114,885
(44,700)
(1,104,550)
(26,930)
$ 1,835.993
(f) Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pension
For the year ended December 31, 2022, the District recognized pension expense of$115,303.
At December 31, 2022, the District reported deferred outflows of resources and deferred
inflows of resources related to the pension from the following sources:
Differences between expected and actual experience
Changes of assumptions
51
$
$
Deferred Deferred
Outflows of Inflows of
Resources Resources
33,306 71,612
647,922 1,032,497
681.228 1.104.109
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(11) Length of Service Award Program, Continued
(f) Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pension, 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
2023
2024
2025
2026
2027
Thereafter
$ (47,870)
(47,870)
(47,870)
(47,866)
(51,123)
(180,282)
$ (422,881)
(g) Sensitivity of the Total Pension Liability to Changes in the Discount Rate
The following presents the total pension liability of the District as of the December 31, 2022
measurement date, calculated using the discount rate of 4.05%, 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 (3.05%) or I-percentage point higher (5.05%) than the current
rate:
Total pension liability
(12) Other Post Employment Benefit Liability (OPEB)
(a) Plan Description and Benefits Provided
1%
Decrease
(3.05%)
$ (2,250.865)
Current 1%
Assumption Increase
(4.05%) (5.05%)
(1,835.993) (1,515.831)
In addition to providing pension benefits, the Town provides certain health care benefits for
retired employees through a single employer defined benefit OPEB plan. The various
collective bargaining agreements stipulate the employees covered and the percentage of
contribution. Contributions by the Town may vary according to length of service. The
cost of providing 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.
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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, 2022, the following employees were covered by the benefit terms:
Inactive employees currently receiving benefit payments 122
Active employees 136
258
(c) Total OPEB Liability
The Town's total OPEB liability of $75,117,103 was measured as of December 31, 2022, and
was determined by an actuarial valuation as of January 1, 2022.
(d) Actuarial Assumptions
The total OPEB liability in the January 1, 2022 actuarial valuation was determined using the
following actuarial assumptions and other inputs, applied to all periods included in the
measurement, unless otherwise specified:
Inflation 3.00%
Salary increases 3.00%
Discount rate 4.31 %
Healthcare cost trend rates 8.00% for 2022, 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 Pub-2010 with MP-2021 projection.
(e) Changes in the Total OPEB Liability
The Town's change in the total OPEB liability for the year ended December 31, 2022 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
53
$ 98,355,411
2,675,752
2,184,968
3,184,949
(28,792,491)
(2,491,486)
$ 75,117.103
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(12) Other Post Employment Benefit Liability (OPEB), Continued
(f) 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 (3.3 I%) or I-percentage point higher (5.3 I%) than the current discount rate:
Total OPEB liability
I%
Decrease
(3.3 I%)
$ (86.694.I40)
Current I%
Assumption Increase
(4.3I%) (5.3I%)
(75.I I 7.103) (65.762,08I)
(g) Sensitivity of the Total OPEB Liability to Changes in the Healthcare Trend Rates
The following presents the total OPEB liability of the Town, as well as what the Town's total
OPEB liability would be if it were calculated using healthcare cost trend rates that are 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 %
Total OPEB liability
Decrease
(7.0%
decreasing
to 4.0%)
$ (65,136,296)
Rates
(8.0%
decreasing
to 5.0%)
(75,117,103)
Increase
(9.0%
decreasing
to 6.0%)
(87,67 I, 720)
(h) OPEB Expense and Deferred Outflows of resources and Deferred Inflows of Resources
Related to OPEB
For the year ended December 31, 2022, the Town recognized OPEB expense of $339,091 in
the government-wide financial statements. At December 31, 2022, the Town reported
deferred outflows of resources and deferred inflows of resources related to OPEB from
the following sources:
Differences between expected and actual experience
Changes of assumptions
54
$
$
Deferred
Outflows of
Resources
3,904,965
9,555,513
13,460,478
Deferred
Inflows of
Resources
4,547,619
25,754,534
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TOWN OF MAMARONECK, NEW YORK
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, Continued
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
2023 $ (4,521,630)
2024 (3,580,706)
2025 (3,276,946)
2026 (5,462,393)
$ (16,841,675)
(13) Interfund Activity
The balances reflected as due from/to other funds at December 31, 2022 were as follows:
Due Due
Fund From To
General $ 3,479,831 671,986
Town Outside Villages 750,208 3,489,640
Special Districts 1,778 51,033
Section 8 Housing Assistance 382
Highway 60,410 5,415
Capital Projects 12,500 107,424
N onmaj or Governmental 20,389
$ 4,325.498 4,325,498
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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(13) Interfund Activity, Continued
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:
General
Town Outside Villages
Special Districts
Highway
Capital Projects
N onmajor Governmental
Transfers
In
$ 282,070
689,520
3,808,379
4,162,174
$ 8,942,143
Transfers
Out
3,288,057
1,131,935
3,298,020
979,556
210,385
34,190
8,942,143
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
(a) Litigation
The Town, in common with other municipalities, receives numerous notices of claims for
money damages arising from false arrest, property damage or personal injury. Of the
claims currently pending, none are expected to have a material effect on the financial
position of the Town if adversely settled.
Westchester Joint Water Works (WJWW) a joint venture of the Town as reported in note 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 $59,648,750 as of December 31,
2020 and continue to accrue at $13,750 a day. The Town' share of these fines is
approximately $11,035,018 or 18.5% of the total. Management of the WJWW has
indicated that the State is holding in abeyance the imposition of these fines although they
continue to be accrued by the WJWW. The Town has not accrued their share in the Special
District Fund -Water District as the expectation of management is that the fines will be
suspended or replaced with a negotiated settlement as the WJWW has proposed multiple
acceptable alternatives to the filtration plant.
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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 ofup 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, 2022 amounted to $3,953 and, therefore, detail information has been
excluded from these financial statements.
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TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Revenue, Expenditures and Changes in Fund Balance -
Budget to Actual -General Fund
Year ended December 31, 2022
Budget Amounts Actual
Variance
Favorable
Original Final Amounts (Unfavorable)
Revenue:
Real property taxes $ 5,835,000 5,835,000 6,264,270 429,270
Real property tax items 566,500 632,767 1,091,992 459,225
Departmental income 2,560,920 2,560,920 3,097,984 537,064
Intergovernmental charges 7,180 7,180 5,200 (1,980)
Use of money and property 333,130 333,130 628,116 294,986
Licenses and permits 62,300 62,300 62,507 207
Fines and forfeitures 180,000 189,000 264,425 75,425
Sale of property and compensation for loss 49,389 49,389
State aid 2,055,500 2,055,500 2,428,287 372,787
Federal aid 685,592 1,012,496 637,475 (375,021)
Miscellaneous 157,500 174,057 173,703 (354)
Total revenue 12,443,622 12,862,350 14,703,348 1,840,998
Expenditures:
General government support 4,558,283 4,488,092 4,007,464 480,628
Health 450,000 450,000 293,344 156,656
Transportation 70,000 70,000 43,464 26,536
Economic assistance and opportunity 577,218 577,218 440,341 136,877
Culture and recreation 2,993,082 3,021,100 2,773,434 247,666
Home and community services 56,450 91,432 93,732 (2,300)
Employee benefits 2,481,260 2,481,276 2,232,247 249,029
Total expenditures 11,186,293 11,179,118 9,884,026 1,295,092
Excess of revenue over expenditures 1,257,329 1,683,232 4,819,322 3,136,090
Other financing sources (uses):
Transfers in 175,450 282,070 282,070
Transfers out (2,542,779) {3,329,390) (3,288,057) 41,333
Total other financing sources (uses) (2,367,329) (3,047,320) (3,005,987) 41,333
Net change in fund balance $(1,110,000) (1,364,088) 1,813,335 3,177,423
Fund balance at beginning of year 8,159,723
Fund balance at end of year $ 9,973,058
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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, 2022
Budget Amounts Actual
Original Final Amounts
Revenue:
Real property taxes $10,034,123 10,034,122 10,018,635
Nonproperty tax items 2,950,000 2,950,000 3,331,982
Departmental income 292,125 551,509 693,847
Licenses and permits 889,000 937,000 1,111,082
Fines and forfeitures 5,000 5,000 1,040
Sale of property and compensation for loss 4,025
Federal aid 3,000 3,000 47,173
Miscellaneous 4,500 4,500
Total revenue 14,177,748 14,485,131 15,207,784
Expenditures:
General government support 1,706,847 1,695,358 1,426,826
Public safety 6,716,961 7,257,824 7,171,711
Health 89,100 89,100 89,100
Transportation 34,060 34,060 20,194
Culture and recreation 1,437,835 1,437,835 1,425,593
Home and community services 246,790 256,706 246,964
Employee benefits 4,874,300 4,799,300 4,689,233
Total expenditures 15,105,893 15,570,183 15,069,621
Excess ( deficiency) of revenue
over expenditures {928,145) (1,085,052) 138,163
Other financing sources (uses):
Transfers in 681,000 681,000 689,520
Transfers out (362,755) {1,131,935) {1,131,935)
Total other financing sources (uses) 318,245 {450,935) (442,415)
Net change in fund balance $ {609,900) {1,535,987) (304,252)
Fund balance at beginning of year 7,183,128
Fund balance at end of year $ 6,878,876
59
Variance
Favorable
(Unfavorable)
(15,487)
381,982
142,338
174,082
(3,960)
4,025
44,173
(4,500)
722,653
268,532
86,113
13,866
12,242
9,742
110,067
500,562
1,223,215
8,520
8,520
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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, 2022
Budget Amounts Actual
Original Final Amounts
Revenue:
Real property taxes $ 7,795,103 7,795,103 7,783,533
Departmental income 2,186,607 2,257,837 2,554,658
Intergovernmental charges 127,890 127,890 121,866
Use of money and property 1,000 1,000 60,544
Sale of property and compensation for loss 12,849 113,428
State aid 51
Federal aid 65,811
Total revenue 10,110,600 10,194,679 10,699,891
Expenditures:
Public safety 2,420,726 2,462,292 2,447,214
Health 1,303,112 1,379,729 1,360,940
Transportation 135,443 135,443 131,084
Home and community services 2,592,144 2,596,623 2,349,726
Employee benefits 1,800,335 1,763,859 1,715,064
Total expenditures 8,251,760 8,337,946 8,004,028
Excess of revenue over expenditures 1,858,840 1,856,733 2,695,863
Other financing uses -transfers out {2,264,680) {3,561,542) {3,298,020)
Net change in fund balance $ {405,840) {1,704,809) (602,157)
Fund balance at beginning of year 5,116,029
Fund balance at end of year $ 4,513,872
60
Variance
Favorable
(Unfavorable)
(11,570)
296,821
(6,024)
59,544
100,579
51
65,811
505,212
15,078
18,789
4,359
246,897
48,795
333,918
839,130
263,522
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TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Revenue, Expenditures and Changes in Fund Balance -
Budget to Actual -Highway Fund
Year ended December 31, 2022
Budget Amounts Actual
Original Final Amounts
Revenue:
Real property taxes $ 5,401,000 5,401,000 5,392,662
Intergovernmental charges 436,800 436,800 538,495
Use of money and property 500 500 26,753
Sale of property and compensation for loss 26,500 26,500 95,368
State aid 40,062
Federal aid 524,747
Miscellaneous 538
Total revenue 5,864,800 5,864,800 6,618,625
Expenditures:
Transportation 3,483,019 3,445,670 3,207,063
Employee benefits 1,484,725 1,485,225 1,439,592
Total expenditures 4,967,744 4,930,895 4,646,655
Excess of revenue over expenditures 897,056 933,905 1,971,970
Other financing uses -transfers out {927,056) {981,245) {979,556)
Net change in fund balance $ {30,000) {47,340) 992,414
Fund balance at beginning of year 1,111,977
Fund balance at end of year $ 2,104,391
61
Variance
Favorable
(Unfavorable)
(8,338)
101,695
26,253
68,868
40,062
524,747
538
753,825
238,607
45,633
284,240
1,038,065
1,689
1,039,754
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TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Changes in the Town's Total OPEB Liability and Related Ratios
Year ended December 31, 2022
Total OPEB liability
Service cost
Interest
Differences between expected and actual experience
Changes of assumptions
Benefit payments
Net change in total OPEB liability
Total OPEB liability-beginning
Total OPEB liability-ending
Covered payroll
Total OPEB liability as a percentage of covered payroll
Notes to schedule:
2022
$ 2,675,752
2,184,968
3,184,949
(28,792,491)
(2,491,486)
(23,238,308)
98,355,411
$75,117,103
14,403,864
521.51%
2021 2020
2,701,975 2,187,127
1,872,227 2,655,669
2,035,508 (2,971,792)
(4,080,811) 16,084,473
(2,360,168) (2,462,076)
168,731 15,493,401
98,186,680 82,693,279
98,355,411 98,186,680
14,224,353 11,649,814
691.46% 842.82%
2019 2018
2,071,412 2,209,552
2,940,383 3,049,245
(6,362,401) (5,645,533)
4,539,830
(2,551,390) (2,656,557)
637,834 (3,043,293)
82,055,445 85,098,738
82,693,279 82,055,445
13,033,191 · 12,306,706
634.48% 666.75%
Changes of assumptions -Changes of assumptions and other inputs reflect the effects of changes in the discount rate each period. The
following are the discount rates used in each period:
2022
4.31%
2021
2.25%
2020
1.93%
2019
3.26%
2018
3.64%
This schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10 year trend is
compiled, the Town is presenting information for those years for which information is available.
Trust Assets -There are no assets accumulated in a trust that meets the criteria in GASB Statement No. 75, paragraph 4.
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TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Changes in the Town's LOSAP Liability and Related Ratios
Year ended December 31, 2022
LOSAP liability
Service cost
Interest
Differences between expected and actual experience
Changes of assumptions
Benefit payments
Net change in LOSAP liability
LOSAP liability -beginning
LOSAP liability -ending
Covered payroll
LOSAP liability as a percentage of covered payroll
Notes to schedule:
2022
$ 48,288
114,885
(44,700)
(1,104,550)
(26,930)
(1,013,007)
2,849,000
$ 1,835,993
NIA
0.00%
2021
106,438
47,433
30,135
100,267
{24,130)
260,143
2,588,857
2,849,000
NIA
0.00%
2020 2019
95,736 81,582
42,171 44,169
(44,432) (4,799)
397,195 393,292
(18,570) (5,680)
472,100 508,564
2,116,757 1,608,193
2,588,857 2,116,757
NIA NIA
0.00% 0.00%
2018 2017
61,843 59,638
60,525 45,337
22,197
(148,536) 172,911
(30,250) {5,171)
(34,221) 272,715
1,642,414 1,369,699
1,608,193 1,642,414
NIA NIA
0.00% 0.00%
Changes of assumptions -Changes of assumptions and other inputs reflect the effects of changes in the discount rate each period. The
following are the discount rates used in each period:
2022
4.05%
2021
1.84%
2020
2.75%
2019
2.75%
2018
3.71%
2017
3.31%
This schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10 year trend is compiled,
the Town is presenting information for those years for which information is available.
Trust Assets -There are no assets accumulated in a trust that meets the criteria in GASB Statement No. 73, paragraph 4.
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Town's proportion of the net pension asset/
liability
Town's proportionate share of the net pension
asset (liability)
Town's covered payroll
Town's proportionate share of the net pension
liability as a percentage of its covered payroll
Plan fiduciary net position as a percentage of
the total pension asset/liability
Town's proportion of the net pension liability
Town's proportionate share of the net pension
liability
Town's covered payroll
Town's proportionate share of the net pension
liability as a percentage of its covered payroll
Plan fiduciary net position as a percentage of
the total pension liability
TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Town's Proportionate Share of the Net Pension Asset/Liability
December 31, 2022
ERS
2022 2021 2020 2019 2018
0.0233148% 0.0222323% 0.0228510% 0.0228534% 0.0217828%
$ 1,905,891 (22,138) (6,051,084) (1,619,233) (703,029)
$ 7,370,526 7,354,597 6,940,641 6,882,383 6,649,254
25.9% 0.3% 87.2% 23.5% 10.6%
103.65% 99.95% 86.4% 96.3% 98.2%
PFRS
0.1666653% 0.1551869% 0.1711154% 0.1529885% 0.1526125%
$ (946,733) (2,694,473) (9,146,009) (2,565,650) (1,542,541)
$ 7,321,212 7,153,524 6,586,679 6,471,130 6,443,114
12.9% 37.7% 138.9% 39.6% 23.9%
98.66% 95.79% 84.9% 95.1% 96.9%
2017 2016 2015
0.0229223% 0.0212436% 0.0225153%
(2,153,827) {3,409,658) (760,623)
6,193,460 6,044,712 6,133,937
34.8% 56.4% 12.4%
94.7% 90.7% 97.9%
0.1526963% 0.1601178% 0.1617364%
(3,164,863) (4,740,748) (445,195)
6,168,882 6,036,891 6,198,180
51.3% 78.5% 7.2%
93.5% 90.2% 99.0%
* This schedule is presented to illustrate the requirements to show information for 10 years. However, information is presented for those years that are available.
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Contractually required contribution
Contributions in relation to the
contractually required contribution
Contribution deficiency (excess)
Town's covered payroll
Contributions as a percentage of
covered payroll
Contractually required contribution
Contributions in relation to the
contractually required contribution
Contribution deficiency (excess)
Town's covered payroll
Contributions as a percentage of
covered payroll
TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Town's Pension Contributions
December 31, 2022
ERS
2022 2021 2020 2019
$ 984,111 1,139,485 1,012,831 1,001,835
984,111 1,139,4~? 1,012,831 1,001,835
$
$7,370,526 7,354,597 6,997,273 7,009,504
13.35% 15.49% 14.47% 14.29%
PFRS
$1,909,637 1,837,154 1,508,699 1,459,619
1,909,637 1,837,154 1,508,699 1,459,619
$
$7,321,212 7,153,524 6,751,611 6,694,209
26.08% 25.68% 22.35% 21.80%
2018 2017 2016 2015
9,366,836 951,693 975,073 921,095
9,366,836 951,693 975,073 921,095
6,950,172 6,366,881 6,396,849 6,216,275
134.77% 14.95% 15.24% 14.82%
1,428,769 1,403,486 1,362,460 1,105,220
1,428,769 1,403,486 1,362,460 1,105,220
6,477,510 6,425,121 6,105,861 6,230,182
22.06% 21.84% 22.31% 17.74%
* This schedule is presented to illustrate the requirements to show information for 10 years. However, information is presented for those years that
are available.
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Assets
Assets:
Cash and equivalents
Investments
Receivables:
Due from other governments
Due from other funds
Prepaid expenditures
Total assets
Liabilities and Fund Balances
Liabilities:
Accounts payable
Accrued liabilities
Due to other funds
Total liabilities
Fund balances:
Nonspendable
Restricted
Assigned
Total fund balances
Total liabilities and fund balances
TOWN OF MAMARONECK, NEW YORK
Other Supplementary Information
Combining Balance Sheet -Special Districts Fund
December 31, 2022
Street Refuse and
Water Sewer Lighting Garbage
District District District District
$ 261,501 54,829 153,030 510,485
354,687 - --
-139,663 - -
-106 53 -
3,108 10,247 5,383 23,485
$ 619,296 204,845 158,466 533,970
7,155 114 244 1,648
-1,746 216 -
-734 11,434 6,198 -
7,155 2,594 11,894 7,846
3,108 10,247 5,383 23,485
-- --
609,033 192,004 141,189 502,639
612,141 202,251 146,572 526,124
$ 619,296 204,845 158,466 533,970
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Fire
Ambulance Protection
District District Total
620,118 604,871 2,204,834
-1,603,506 1,958,193
- -
139,663
202 1,417 1,778
68,406 279,945 390,574
688,726 2,489,739 4,695,042
26,197 16,319 51,677
50,171 26,327 78,460
12,990 19,677 51,033
89,358 62,323 181,170
68,406 279,945 390,574
-1,603,506 1,603,506
530,962 543,965 2,519,792
599,368 2,427,416 4,513,872
688,726 2,489,739 ~695,042 DR
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Other Supplementary Information
Combining Schedule of Revenue, Expenditures and Changes in Fund Balances -Special Districts Fund
Year ended December 31, 2022
Street Refuse and
Water Sewer Lighting Garbage Ambulance
District District District District District
Revenue:
Real property taxes $ --274,477 2,455,040 618,417
Departmental income 921,669 661,358 - -
971,631
Intergovernmental charges -2,939 - -
118,927
Use of money and property 11,450 ----
Sale of property and compensation for loss --- -
9,483
State aid --51 --
Federal aid - -
153 -222
Total revenue 933,119 664,297 274,681 2,455,040 1,718,680
Expenditures:
Public safety - - -
--
Health - -
- -1,360,940
Transportation - -
131,084 --
Home and community services 96,821 121,863 -2,131,042 -
Employee benefits -52,580 24,532 -262,760
Total expenditures 96,821 174,443 155,616 2,131,042 1,623,700
Excess of revenue over expenditures 836,298 489,854 119,065 323,998 94,980
Other financing uses -transfers out {1,786,181) (468,314) (114,153) {113,325) {209,524)
Net change in fund balance (949,883) 21,540 4,912 210,673 (114,544)
Fund balances at beginning of year 1,562,024 180,711 141,660 315,451 713,912
Fund balances at end of year $ 612,141 202,251 146,572 526,124 599,368
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Fire
Protection
District Total
4,435,599 7,783,533
-2,554,658
-121,866
49,094 60,544
103,945 113,428
-51
65,436 65,811
4,654,074 ~699,891
2,447,214 2,447,214
-1,360,940
-131,084
-2,349,726
1,375,192 _ _L7I5J064
3,822,406 8,004,028
831,668 2,695,863
{606,523) (3,298,020)
225,145 (602,157)
2,202,271 5,116,029
2,427,416 _hlP,872 DR
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Other Supplementary Information
Combining Balance Sheet-Nonmajor Governmental Funds
December 31, 2022
Tri-
Municipal Debt
Cable T.V. Service
Assets
Cash and equivalents $ 1,480,270 2,585,298
Receivables:
Accounts 195,431
Due from other funds 20,389
Total assets $ 1,675,701 2,605,687
Liabilities and Fund Balances
Liabilities -accounts payable 3,422
Fund balances:
Restricted 1,525,586 2,431,794
Assigned 146,693 173,893
Total fund balances 1,672,279 2,605,687
Total liabilities and fund balances $ 1,675,701 2,605,687
68
Total
4,065,568
195,431
20,389
4,281,388
3,422
3,957,380
320,586
4,277,966
4,281,388
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Other Supplementary Information
Combining Schedule of Revenue, Expenditures and Changes in
Fund Balances -Nonmajor Governmental Funds
Year ended December 31, 2022
Tri-
Municipal Debt
Cable T.V. Service
Revenue:
N onproperty tax items $ 786,638
Departmental income 130,000
Use of money and property 4,548 105,446
Total revenue 921,186 105,446
Expenditures:
Home and community services 675,872
Debt service:
Principal 3,080,000
Interest 1,129,993
Total expenditures 675,872 4,209,993
Excess ( deficiency) ofrevenue over expenditures 245,314 ( 4, I 04,54 7)
Other financing sources (uses):
Issuance premium 336,726
Transfers in 4,162,174
Transfers out (34,190)
Total other financing sources (uses) {34,190) 4,498,900
Net change in fund balance 211,124 394,353
Fund balances at beginning of year 1,461,155 2,211,334
Fund balances at end of year $1,672,279 2,605,687
69
Total
786,638
130,000
109,994
1,026,632
675,872
3,080,000
1,129,993
4,885,865
{3,859,233)
336,726
4,162,174
{34,190)
4,464,710
605,477
3,672,489
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TOWN OF MAMARONECK, NEW YORK
Other Supplementary Information
Project-Length Schedule -Capital Projects Fund
Inception of Project through December 31, 2022
Fund Balance
(Deficit) at
Project Project Expenditures Unexpended Total December 31,
Project Number Budget and Transfers Balance Revenue 2022
Justice Court Equipment 28-4 $ 48,500 44,903 3,597 44,946 43
EOC-Trunk Radio Equipment 2012-16 8,500 6,038 2,462 8,500 2,462
Ice Rink Improvements-Drainage 2012-24 68,853 20,245 48,608 55,000 34,755
Sanitary Sewer Pump Station 2014-23 35,500 4,757 30,743 35,500 30,743
Replace the 2007 Fire engine pumper that
requires more maintenance as it ages. 2015-11 958,525 38,820 919,705 958,525 919,705
Fire Building Improvements 2015-29 363,000 354,446 8,554 363,000 8,554
Weaver Street Sidewalk Extensions 2015-45 395,000 114,825 280,175 80,000 (34,825)
Town Center Building Improvement 2016-14 421,935 308,301 113,634 371,250 62,949
Conservation Trails 2016-39 52,750 28,415 24,335 52,750 24,335
Parking Lot Town Center 2016-48 847,228 826,429 20,799 847,228 20,799
Town Center Building Improvement 2017-14 227,500 227,000 500 227,500 500
Ice Rink Improvements-Exterior Doors 2017-24 57,540 57,540 57,540 57,540
Recreation Facility Improvement 2017-31 7,500 7,500 7,500 7,500
Gardens Lake Improvement 2017-53 148,925 100,742 48,183 148,925 48,183
Pryor Manor Bridge Improvement 2017-54 275,000 275,000 275,000
Senior Center Improvements 2017-58 16,000 8,000 8,000 16,000 8,000
Town Center Building Improvement 2018-14 1,463,350 852,960 610,390 1,463,350 610,390
Parking Lot Improvement 2018-48 570,300 397,850 172,450 570,300 172,450
Sanitary Sewer Improvement 2018-60 5,918,818 4,197,196 1,721,622 4,904,338 707,142
Traffic Control Devices 2018-61 1,004,060 96,924 907,136 1,004,060 907,136
Rye Lake UV Facility 1352-12 1,614,400 1,433,904 180,496 1,400,000 (33,904)
Rye Lake Filtration 1364-12 18,196,000 1,097,970 17,098,030 1,341,000 243,030
Water Shaft 22 Chlorination 1365-12 148,056 25,547 122,509 148,056 122,509
Rye Lake Reg Vault # 1 1366-12 118,244 118,244 118,244
Rye Lake Reg Vault #2 1367-12 62,170 46,000 16,170 62,170 16,170
2020 Paving 1368-12 250,000 16,379 233,621 250,000 233,621
Purchase Booster Pump Station 1373-12 247,000 159,919 87,081 247,000 87,081
Rye Lake Vault #3 1374-12 152,440 73,390 79,050 152,440 79,050
Water Storage Tank # 1 Rehab 1375-12 310,441 232,193 78,248 310,441 78,248
Weaver Street Pump Station & PRV Upgrades 1378-12 83,700 69,200 14,500 83,700 14,500
Paving -TX from 1348.12 1379-12 200,000 65,131 134,869 200,000 134,869
Purchase Water Storage Tank #2 Rehabilitation 1382-12 310,441 232,529 77,912 310,441 77,912
Brevoort Lane Water Main 1384-12 111,600 107,667 3,933 97,577 (10,090)
Purchase Water Storage Tank Remediation 1385-12 36,800 36,800 36,800 36,800
Purchase Booster St-Upgrade-Phase 2 1387-12 202,400 198,301 4,099 167,301 (31,000)
Lakeside Drive Water Main 1392-12 230,000 54,761 175,239 230,000 175,239
WJWW Garage Repair 1393-12 24,259 24,259 24,259
Highway Vehicles and Equipment 2019-06 388,911 388,911 388,911
Town Center Building Improvement 2019-14 21,985 21,985 21,985
Computer Software 2019-19 229,911 229,911 229,911
Computer Hardware and Equipment 2019-20 276,810 262,850 13,960 276,810 13,960
Ice Rink Improvements 2019-24 1,829,756 1,829,756 1,829,756
Fire HQ Lower Level Renovations 2019-29 2,289,000 2,245,588 43,412 2,289,000 43,412
Sheldrake Improvements 2019-40 50,000 39,169 10,831 50,000 10,831
Senior Center Improvements 2019-58 431,826 405,326 26,500 431,826 26,500
L V AC Building Improvements 2019-59 48,110 48,110 48,110 48,110
Waverly Avenue Bridge Improvement 2019-62 1,999,200 263,256 1,735,944 301,529 38,273
Hillside A venue Bridge Improvement 2019-63 207,000 2,688 204,312 207,000 204,312
Sidewalk Extension East Hickory Grove Drive 2019-64 226,300 226,300 226,300
(Continued)
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TOWN OF MAMARONECK, NEW YORK
Other Supplementary Information
Project-Length Schedule -Capital Projects Fund, Continued
Fund Balance
(Deficit) at
Project Project Expenditures Unexpended Total December 31,
Project Number Budget and Transfers Balance Revenue 2022
Stone Masonry Repairs 2019-65 $ 90,000 54,853 35,147 90,000 35,147
Comprehensive Plan 2019-66 180,000 31,177 148,823 180,000 148,823
Pagers and Communication Equipment 2019-67 46,350 35,453 10,897 46,350 10,897
Roads, Sidewalks and Curbs 2020-04 944,730 944,730 904,794 (39,936)
Highway, Vehicles and Equipment 2020-06 823,268 648,253 175,015 823,269 175,016
Sanitation Vehicle 2020-09 275,000 263,837 11,163 275,000 11,163
Town Center Flooring-1st and 2nd floor 2020-14 375,000 3,318 371,682 275,000 271,682
GIS Software 2020-19 43,300 9,087 34,213 43,300 34,213
Computer Software and Hardware 2020-20 356,393 256,444 99,949 356,393 99,949
Senior Center Passenger Bus 2020-22 15,662 15,662 15,662
Ice Rink Office Improvement 2020-24 14,000 5,837 8,163 14,000 8,163
Pool Improvements 2020-25 298,500 298,500 48,500 48,500
Memorial Park Playground 2020-31 730,630 35,468 695,162 730,630 695,162
Meadow Mowing 2020-34 9,000 1,876 7,124 9,000 7,124
Highway Garage HV AC, Heat and Doors 2020-38 491,454 491,454 491,454
Sheldrake Improvements 2020-40 23,000 23,000 23,000 23,000
Senior Center Building Improvements 2020-58 395,500 395,500 87,500 87,500
L V AC Building Equipment 2020-59 171,800 162,528 9,272 171,800 9,272
Pagers and Communication Equipment 2020-67 101,000 84,005 16,995 101,000 16,995
Vehicles 2020-72 832,139 183,058 649,081 814,639 631,581
Highway-Sidewalks 2020-73 956,000 717,506 238,494 956,000 238,494
Pavement Evaluation 2020-75 27,500 27,500 27,500
Police Ballistic Equipment 2020-77 54,200 29,838 24,362 54,200 24,362
Harmon Drive Sidewalk 2020-78 314,500 270,830 43,670 314,500 43,670
Sheldrake Trails 2020-79 10,000 10,000 10,000 10,000
Madison Avenue Green Improvements 2020-80 1,230,000 85,962 1,144,038 230,000 144,038
Town Center LMCTV 2020-90 725,175 725,175
Nancy Lane Storm Sewer Extension 2021-13 35,000 35,000 35,000 35,000
Ambulance Toughbook Replacement 2021-20 124,066 96,840 27,226 124,066 27,226
Fire Station HV AC 2021-29 100,000 100,000 100,000 100,000
Heart Monitor Replacement 2021-33 27,500 19,086 8,414 27,500 8,414
Highway Tree Garage Reconstruction 2021-38 385,000 7,857 377,143 385,000 377,143
Senior Center Parking Lot 2021-48 627,783 537,134 90,649 455,202 (81,932)
Ice Rink Dehumidification Wheel 2021-71 50,881 44,827 6,054 50,881 6,054
Police License Plate Reader 2021-77 16,000 16,000 16,000 16,000
Overhead Lube System-Vehicle Garage 2021-84 75,000 1,006 73,994 75,000 73,994
Message Boards/Light Tower-Highway 2021-85 37,000 34,105 2,895 37,000 2,895
Police Storage Shed 2021-86 12,000 12,000 12,000 12,000
East Valley Stream Bridge 2021-87 387,000 35,890 351,110 387,000 351,110
Richbell Road Playground 2021-88 74,250 454 73,796 74,250 73,796
Financial Enterprise System 2021-89 403,400 208,525 194,875 403,400 194,875
Sign Shop Storm Isaias 2021-91 1,057,279 46,845 1,010,434 157,279 110,434
Colonial Ave Easement-Storm Drainage 2022-49 50,000 50,000
Sanitation Food Scrap Vehicle 2022-09 80,000 80,000
Traffic Signal Replacement - 3 Locations 2022.61 415,000 29,034 385,966 415,000 385,966
2022.94 60,000 52,050 7,950 60,000 7,950
Extracation tools-Fire Dept 2022.95 65,500 46,348 19,152 53,000 6,652
Furniture-Engineering 2022.96 26,500 9,548 16,952 26,500 16,952
Fenimore Road Culvert 2022-97 51,689 51,689 50,000 (1,689)
Various 8760.92 1,841,164 385,755 1,455,409 1,189,387 803,632
$ 58,721,657 23,739,654 34,982,003 34,198,735 10,459,081
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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
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, 2022, and the related notes to financial statements, which collectively
comprise the Town's basic financial statements, and have issued our report thereon dated , 2023.
Report on 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 opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the Town's
internal control. Accordingly, we do not express an opinion on the effectiveness of the Town's
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a reasonable possibility that a
material misstatement of the 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 or significant deficiencies may exist that were not identified.
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Report on 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.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
entity's internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the Town's internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
Williamsville, New York
, 2023
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INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH
MAJOR PROGRAM AND ON INTERNAL CONTROL
OVER COMPLIANCE REQUIRED BYTHE 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 0MB 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, 2022. 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 types of compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs
for the year ended December 31, 2022.
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; 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.
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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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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
, 2023
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TOWN OF MAMARONECK, NEW YORK
Schedule of Expenditures of Federal Awards
December 31, 2021
Assistance Pass-through
Listing Grantor's
Federal GrantorlPass-Through GrantorlProgram Title Number Number
U.S. Department of Housing and Urban Development:
Direct recipient -Section 8 Housing Choice Vouchers 14.871 NIA
Passed through the County of Westchester, New York-
Community Development Block Grants/Entitlement
Grants 14.218 NIA
Total U.S. Department of Housing and
Urban Development
U.S. Department of Justice -direct recipient -
Bulletproof Vest Partnership Program 16.607 NIA
U.S. Department of Treasury-direct recipient -COVID-19
Coronavirus State and Local Fiscal Recovery Funds 21.027 NIA
U.S. Department of Health and Human Services -
Indirect Programs -Passed through the County of
Westchester, New York-Aging Cluster:
Special Programs for the Aging -Title III,
Part B -Grants for Supportive Services
and Senior Centers 93.044 AGET68604 l 5
710335
Nutrition Services 93.045 AGTE9420415
710335
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) 97.036 NY4397
Total Expenditures of Federal Awards
See accompanying notes to schedule of expenditures of federal awards.
77
Expenditures
Federal to
Ex12enditures Subreci:12ients
$ 7,660,476
200,000
7,860,476
1,512
402,558
35,858
107,472
143,330
993,191
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TOWN OF MAMARONECK, NEW YORK
Notes to Schedule of Expenditures of Federal A wards
December 31, 2022
(1) Basis of Presentation
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal
award activity of the Town of Mamaroneck, New York (the Town) under programs of the
Federal government for the year ended December 31, 2022. 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 IO-percent de minimis indirect cost rate allowed under the
Uniform Guidance.
(4) Subrecipient
For the year ended December 31, 2022, the Town provided no funds to subrecipients.
(5) Nonmonetary Assistance
For the year ended December 31, 2022, the Town received no nonmonetary assistance.
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TOWN OF MAMARONECK, NEW YORK
Schedule of Findings and Questioned Costs
Year ended December 31, 2022
Part I-SUMMARY OF AUDITORS' RESULTS
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
Section 8 Housing Choice Vouchers
Coronavirus State and Local Fiscal Recovery Funds
Unmodified
__ Yes_lLNo
__ Yes _lLNone
reported
__ Yes_lLNo
__ Yes_lLNo
__ Yes x None
Reported
Unmodified
__ Yes_lLNo
Assistance Listing
Number
Disaster Grants -Public Assistance (Presidentially Declared Disasters)
14.871
21.027
97.036
8. Dollar threshold used to distinguish between Type A and Type B
programs.
9. Auditee qualified as low-risk auditee?
Part II-FINANCIAL STATEMENT FINDINGS SECTION
No reportable findings.
$750,000
__ Yes_lLNo
Part III -FEDERAL AW ARD FINDINGS AND QUESTIONED COSTS SECTION
No reportable findings.
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TOWN OF MAMARONECK, NEW YORK
Status of Prior Audit Findings
Year ended December 31, 2022
There were no audit findings in the prior year financial statements (December 31, 2021 ).
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TOWN OF MAMARONECK, NEW YORK
Town Justice Court
Statement of Cash Receipts,
Cash Disbursements and Cash Balances
December 31, 2022
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TOWN OF MAMARONECK, NEW YORK
Table of Contents
Independent Auditors' Report
Statement of Cash Receipts, Cash Disbursements and Cash Balances
Note to Financial Statements
* * * * *
1 - 2
3
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INDEPENDENT AUDITORS' REPORT
The Honorable Supervisor and Town Board
Town of Mamaroneck, New York
Report on the Audit of the Financial Statements
Opinion
We have audited the accompanying statement of cash receipts, cash disbursements, and cash balances
of the Town Justice Court of the Town of Mamaroneck, New York (the Court), as of and for the year
ended December 31, 2022, 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 above presents fairly, in all material respects, the
cash receipts, cash disbursements and cash balances of the Court as of December 31, 2022 and the
respective changes in financial position 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 (GAAS). 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.
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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 GAAS, 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 oftime.
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
, 2023
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TOWN OF MAMARONECK, NEW YORK
Town Justice Court
Statement of Cash Receipts, Cash Disbursements and Cash Balances
Year ended December 31, 2022
Justice Justice
Brescia Meister
Fine Fine
Account Account
Cash receipts:
Bail $
Transfers 275
Fines, fees and other 107,324 157,101
Total cash receipts 107,324 157,376
Cash disbursements:
Remittances to Town of Mamaroneck 110,412 158,491
Bail refund
Total cash disbursements 110,412 158,491
Net change in cash balances (3,088) (1,115)
Cash balances at beginning of year 9,489 8,958
Cash balances at end of year $ 6,401 7,843
Cash balances represented by:
Amounts due to Town -December dispositions 6,401 7,843
Undisposed cases
Total cash balances -December 31, 2022 $ 6,401 7,843
See accompanying note to financial statement.
3
Joint
Bail
Account
1,000
1,000
800
800
200
2,225
2,425
2,425
2,425 DR
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TOWN OF MAMARONECK, NEW YORK
Town Justice Court
Note to Financial Statement
December 31, 2022
Summary 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 New
York State (the 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 the 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 the 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, 2022.
The Town was invested only in the above mentioned obligations and, accordingly, was not
exposed to any interest rate or credit risk.
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Page 359 of 642
REPORT TO THE BOARD
, 2023
The Honorable Supervisor and Town Board
Town of Mamaroneck, New York
Dear Board Members:
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) for the year ended December 31, 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
the Uniform Guidance, 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 2022. 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, 2022, 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.
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Page 360 of 642
The Honorable Supervisor and Town Board
Town of Mamaroneck, New York
Page2
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 retention 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 retention.
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Page 361 of 642
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,
EFPR GROUP, CPAs, PLLC DR
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Page 362 of 642
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: Fire Claims
Date: April 19, 2023
Action Requested:
Resolved that the Board of Fire Commissioners hereby approves the attached list of fire claims.
Page 363 of 642
Town of Mamaroneck
Comptroller, Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810
FAX: (914) 381-7809
@townofmamaroneckNY.org
Date: April 19, 2023
To: Meredith Robson, Town Administrator
From: Tracy Yogman, Town Comptroller
Subject: Fire Claims
General:
Attached is the list of fire claims for approval.
Attachment/s:
Fire Claims Apr 19
Page 364 of 642
Town of Mamaroneck
From: Tracy Yogman - Town Comptroller
Re: Fire Claims
Date:April 19, 2023
VENDOR DESCRIPTION Amount
Amazon.Com
Speakers & wires, safety chain, wireless keyboard &
mouse,Essentials of Fire Fighting, replacement cooling fan 405.36$
Amazon.Com Audio Alerter, ceiling light junction box,ceiling tiles 863.55$
Bound Tree Medical, LLC Boxes of gloves 335.72
Grainger Facial tissue 48.30
Hill Signs Reflective equipment markers 177.00
Konica Minolta Printer Least costs - April 2023 133.42
Municpal Emergency Services Rescue tool repairs 482.80
Optimum Cable services for 3/23-4/22/23 496.65
Ready Refresh by Nestle Water Cooler rental & paper fee 2/19-3/18/23 182.96
Sound Shore Pest Control Exterminating services 3/28/23 70.00
Target Solutions Learning Training software -Premier Membership/Support 1,970.45
Town of Mam'k PFFA Life Insurance for January - March 2023 - 14 Career Staff 770.28
UniFirst Corporation Cleaning supplies 3/24, 3/31/23 338.86
Verizon TMFD 300M Fios Redundant circuit 2/25/2023 294.34
Verizon TMFD 300M Fios Redundant circuit 3/25/2023 294.34
Villa Maria Pizza Food for Fast Drill 3/29/23 94.94
Village Pizza & Pasta Food for Truck OPS Drill 4/5/23 98.75
WJWW 6" Metered Fire Service 2/26-3/25/23 37.00
Total 7,094.72$
The following Town of Mamaroneck Fire Department claims have been certified by Chief Thomas Broderick and submitted to the
Comptroller's Office for payment:
Page 365 of 642
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: Draft Agreement with Kevin Dwarka LLC (“KDLLC”)
Date: April 3, 2023
Attached is a draft contractual agreement between Kevin Dwarka LLC (“KDLLC”) and the Town for
consulting services. In conformity with the New York State Environmental Quality Review Act
(“SEQRA”), KDLLC will undertake an environmental impact assessment of the Draft Mamaroneck
Comprehensive Plan. KDLLC will preform this scope of work for a flat fee of $9,500.
Action Requested:
Resolved that the Town Board hereby approves the agreement with Kevin Dwarka LLC
("KDLLC") for consulting services related to SEQRA review of the comprehensive plan at
a cost of $9,500 and hereby authorizes the Town Administrator to execute the agreement
and any related documents necessary to carry out its implementation.
Attachment/s:
KDLLC TM (2022 Mar 13) - TMSEQRA - Draft Contract2 (002)
Page 366 of 642
1
DRAFT CONTRACTUAL AGREEMENT
BETWEEN KEVIN DWARKA LLC & TOWN FOR MAMARONECK FOR
ENVIRONMENTAL IMPACT ASSESSMENT OF THE TOWN’S DRAFT COMPREHENSIVE PLAN
IDENTIFICATION OF CONTRACTING PARTIES
This agreement is between Kevin Dwarka LLC (“KDLLC”), 145 West 79th Street, #17D, New York, NY 10024,
and the Town of Mamaroneck (“TM”), 740 West Boston Post Road, Mamaroneck, NY 10543.
GENERAL NATURE OF CONTRACTED SERVICES
In conformity with the New York State Environmental Quality Review Act (“SEQRA”), KDLLC will undertake
an environmental impact assessment of the Draft Mamaroneck Comprehensive Plan.
SCOPE OF SERVICES
KDLLC’s engagement under this contract requires completion of the following four tasks and their associated
deliverables.
(1) Prepare a detailed work plan including specific milestones for completing the environmental
impact assessment upon receipt of the Draft Mamaroneck Comprehensive Plan.
(2) Complete Parts 1, 2, and 3 of the Environmental Assessment Form (“EAF”)
(3) Prepare a Technical Memorandum outlining the rationale behind the answers submitted in the
EAF form
(4) Draft a Note summarizing the of EAF Outcome
The above tasks will be completed within an eight-week period commencing with KDLLC’s receipt of the Draft
Comprehensive Plan.
Kevin Dwarka, owner of KDLLC, will complete the above described Scope of Work in his capacity as a land
use and economic consultant rather than as an attorney. KDLLC does not offer to provide legal representation
to TM as part of this engagement.
TM is advised to retain independent legal counsel on all matters related to SEQRA compliance and
comprehensive plan adoption.
Page 367 of 642
DRAFT CONTRACT AGREEMENT BETWEEN KDLLC AND TM
2
KDLLC REPRESENTATIONS
KDLLC represents that it is fully experienced, properly qualified, financially capitalized, and fully insured with
both professional liability and general liability policies to undertake the agreed upon Services associated with
completion of the scope of work. For a summary of KDLLC’s qualifications, see Exhibit A.
KDLLC represents that in performing the Services under this Agreement, KDLLC shall operate as, and have
the status of, an independent contractor and shall not act as agent or employee or be an agent or employee
of TM.
As an independent contractor, KDLLC shall be solely responsible for determining the means and methods of
performing the Services.
CONSULTING FEES AND TERMS OF PAYMENT
KDLLC will perform this scope of work for a flat fee of $9,500. A retainer is not required for this engagement.
KDLLC will submit an invoice only upon completion of the scope of work. TM agrees to remit full payment to
KDLLC within 30 days of receipt of the invoice.
TERMINATION
TM may terminate this Agreement, in whole or in part, at any time upon 10 days’ notice if TM is reasonably
dissatisfied with KDLLC’s work under this Agreement and after giving KDLLC an opportunity to address its
dissatisfaction, or if KDLLC is in default under or breach of this Agreement.
Any such termination of this Agreement shall not relieve TM of its obligation to pay charges due KDLLC for
services properly performed prior to such termination and shall not relieve KDLLC of any liability arising from
any act or omission of KDLLC.
DISPUTE RESOLUTION
Occasionally, consultants and their clients have disputes arising from their relationship. If this happens
between KDLLC and TM, both parties agree that the dispute will not be resolved by lawsuit. Instead, if we
are unable to work out the dispute among ourselves, then, upon the request of any party, it will be resolved
by arbitration conducted by the New York State Dispute Resolution Association. Judgment upon any reward
rendered by the arbitrator may be entered in any court of competent jurisdiction.
MISCELLANEOUS
This Agreement has been negotiated between parties of equal bargaining power and shall not be construed
against either party by virtue of such party's attorney having drafted it.
KDLLC shall not engage in any discriminatory hiring practice or accept any engagement which might conflict
with KDLLC’s responsibilities under this Agreement.
Page 368 of 642
DRAFT CONTRACT AGREEMENT BETWEEN KDLLC AND TM
3
ENTIRE AGREEMENT
The rights and obligations of the parties, and their respective agents, successors, and assigns, under this
Agreement shall be subject to and governed by this Agreement and this Agreement supersedes any other
understanding or writing between the parties. No change, amendment, or modification of any term or
condition of this Agreement shall be valid unless reduced to writing and signed by the party to be bound.
AGREED AND ACCEPTED
The foregoing is agreed upon by:
KDLLC
Kevin Dwarka, Owner Date
TM
Meredith Robson, Town Manager Date
Page 369 of 642
KEVIN DWARKA LLC | 145 West 79th Street, #17D, NY NY 10024 | 929.275.5048 | kdwarka@kevindwarka.com
ABOUT KEVIN DWARKA LLC
Kevin Dwarka LLC is a multi-disciplinary consulting practice specializing in the revitalization of New York
State’s downtowns, neighborhoods, waterfronts, main streets, and train stations. The practice was
founded by Dr. Kevin Dwarka in 2007. Headquartered in New York City, the firm offers a unique
combination of development advisory services including land use guidance, economic analysis, and
litigation support. The firm is certified as a Minority Owned Business Enterprise by New York State, New
York City, and the Port Authority of New York & New Jersey.
Land use services include real estate development advising, land use disposition strategies,
development site analysis and marketing, zoning analysis, neighborhood planning,
comprehensive planning, transit station area planning, local waterfront revitalization plans,
housing policies, long-term redevelopment strategies, and environmental impact statements.
Economic consulting services include market analysis, real estate demand analysis, cost benefit
analysis, real estate financial modelling (pro-formas), retail leakage studies, feasibility analysis,
economic impact analysis (via IMPLAN), fiscal impact analysis, and economic development
strategy. Kevin Dwarka LLC also helps cities and local businesses secure public and private
financing for major redevelopment projects, operations, and infrastructure improvements.
Litigation support services including regulatory review, expert testimony, real property valuation,
and technical analysis of land use, traffic, and environmental impact documents. The firm also
regularly guides localities and developers on compliance with federal fair housing laws, SEQRA,
and state redevelopment laws in order to protect them from legal disputes.
Kevin has performed revitalization planning for a broad range of Hudson Valley riverfront communities
including Albany, Kingston, Poughkeepsie, Newburgh, Marlborough, Peekskill, Tarrytown, and Yonkers.
Major waterfront studies in New York City include the South Brooklyn Marine Terminal Study and the
Governors Island Transportation Study.
Prior to forming his own firm, Kevin Dwarka held senior positions at the MTA, Nelson Nygaard Consulting
Associates, and the Israel Union for Environmental Defense. He is admitted to practice before the New
York State Bar and serves on the New York City Bar Association’s Housing and Urban Development
Committee. He also serves as a Senior Fellow at Pace Land Use Law Center and on the board of the New
York chapter of the Congress for New Urbanism. He received his BA from Columbia University, JD from
Pace Law School, MCP from UC Berkeley, and PhD from the Hebrew University of Jerusalem’s School of
Public Policy.
Page 370 of 642
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: Local Law Creating an Exemption from the Filmmaking Law
Date: April 7, 2023
Attached is a memo from Town Attorney, Bill Maker, regarding a local law creating an exemption from
the Filmmaking Law. This local law would permit recordings done by individuals within their own
homes or places of business.
Action Requested:
Resolved that the Town Board hereby sets a Public Hearing for May 3, 2023 for “Local
Law Creating an Exemption from the Filmmaking Law”.
Page 371 of 642
Town of Mamaroneck
Town Attorney, Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810
FAX: (914) 381-7809
@townofmamaroneckNY.org
Date: April 6, 2023
To: Meredith Robson, Town Administrator
From: William Maker Jr., Town Attorney
Subject: Local Law Creating an Exemption from the Filmmaking Law
General:
I revised the proposed local law in accordance with the discussion at the April 4th work session. New
language in the proposed law before this revision read"
"or recordings done by one or more individuals who perform such recordings inside buildings on
properties which they occupy as their residents or their place of business"
the revised language, indicated by the strikethrough and the italics, reads:
"or recordings done by individuals, acting alone with other members of their household or their
business only, who perform such recordings inside buildings on properties which they occupy as their
residence or their place of business.
Attachment/s:
2023-4-06-LL-indoor filming by residents
Page 372 of 642
Local Law No. - 2023
This local law shall be known as the “Exemption for Individuals Filming within Their Homes or
Places of Business” Law.
BE IT ENACTED by the Town Board of the Town of Mamaroneck
Section 1 – Purpose:
Modern technology has advanced to the point where individuals, acting alone or with other
members of their household or their business only, can make recordings for commercial purposes
while within their homes or places of business. The Town Board finds that such activity is not
disruptive for it does not interfere with the day-to-day activities of the Town's residents or
merchants. For that reason, licensing such activity serves no purpose. This local law exempts
such activities from the scope of Chapter 99 of the Code.
Section 2 – Amendment of a current section of the Mamaroneck Code:
The definition of FILMING contained in section 99-2 of the Code of the Town of Mamaroneck
hereby is repealed and the following substituted in its place:
FILMING
The recording, by any medium, of advertising, motion-pictures, television shows, productions that
can be viewed on computers, telephones or other devices and the taking of photographs to be
used in commercial enterprises. Notwithstanding the previous sentence, “filming” does not
include recordings done by or on behalf of the Town, the coverage of news, political, cultural,
local sports or school events, the recording of public service announcements or recordings done by
individuals, acting alone or with other members of their household or their business only, who
perform such recordings inside buildings on properties which they occupy as their residence or
their place of business.
Section 3 – Severability:
Should any provision of this Local Law be declared invalid or unconstitutional by any court of
competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any
other provisions of this Local Law, which may be implemented without the invalid or
unconstitutional provisions.
Section 4 – Effective Date:
This Local Law shall become effective upon filing with the Secretary of State.
April 6, 2023
Page 373 of 642
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: Local Law Prohibiting Smoking in Town Parks
Date: March 3, 2023
Attached is a proposed local law from Town Attorney, Bill Maker, regarding the prohibition of smoking
in Town parks to include tobacco, cannabis, and electronic cigarettes.
Action Requested:
Resolved that the Town Board hereby re-sets a Public Hearing for May 3, 2023 for “Local
Law Prohibiting Smoking in Town Parks”.
Page 374 of 642
Town of Mamaroneck
Town Attorney, Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810
FAX: (914) 381-7809
wmakerjr@townofmamaroneckNY.org
Date: March 10, 2023
To: Meredith Robson, Town Administrator
From: William Maker Jr., Town Attorney
Subject: Local Law Prohibiting Smoking in Town Parks
General:
I attached a proposed local law that if passed, will prohibit smoking in Town parks. To give the Town
Board members the context within which this law is proposed, I also attach the section of the Town
Code that contains the present prohibited activities.
The uniquely worded language in the proposed law is derived from the definition of “smoking”
contained in the State’s Cannabis Law (section 3 [49] to be precise).
Attachment/s:
2023-3-03-LL-prohibiting smoking in parks (004)
Code 148 2
Page 375 of 642
Local Law No. - 2023
This local law shall be known as the “Prohibiting Smoking in Parks” Law
BE IT ENACTED by the Town Board of the Town of Mamaroneck
Section 1 – Purpose:
To protect the health of the users of the Town parks, this law expands the activities prohibited
within Town parks to include a prohibition on smoking therein.
Section 2 – Amendment of a current section of the Mamaroneck Code:
Section 148-2 of the Code of the Town of Mamaroneck hereby is amended to include the following
new paragraph U:
§ 148-2 Prohibited activities.
No person shall:
. . .
U. Burn a lighted cigar, cigarette, pipe or any other matter or substance which contains
tobacco or cannabis or use an electronic smoking device that creates an aerosol or vapor.
Section 3 – Severability:
Should any provision of this Local Law be declared invalid or unconstitutional by any court of
competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any
other provisions of this Local Law, which may be implemented without the invalid or
unconstitutional provisions.
Section 4 – Effective Date:
This Local Law shall become effective upon filing with the Secretary of State.
March 3, 2023
Page 376 of 642
Chapter 148.Parks and Fields
§148-2.Prohibited activities.
Town of Mamaroneck,NY
Friday,March 3,2023
No person shall:
A.Intentionally break,deface,destroy,dis?gure,displace,mark,remove or tamper with any bench,
building,bridge,chain,decorative element,equipment,fence,?agpole,flower,fountain,grass,
lamp or lamppost,memorial marker,notice or placard,pavement,plant,playing surface,railing,
rock,sand,shrub,sign or signpost,stone,table,tree (whether cut,fallen or standing),tree guard,
wall,monument,stake,post or other boundary marker within a park or a ?eld;
Allow an animal to break.deface.destroy,dis?gure,displace,mark,remove or tamper with any
bench,building,bridge,chain,decorative element,equipment,fence,?agpole,?ower,fountain,
grass,lamp or lamppost,memorial marker,notice or placard,pavement,plant,playing surface,
railing,rock,sand,shrub,sign or signpost,stone,table,tree (whether cut,fallen or standing),tree
guard,wall,monument,stake,post or other boundary marker within a park or a ?eld;
Connect to,disconnect,expose,open,remove,rupture,tamper or interfere with any conduit,
electric or telephone line,fountain,pipe or any other public utility that is located within a park or
?eld;
Excavate any area of a park or a ?eld;
Carry or discharge any ?rearms or guns of any kind whatsoever,including but not limited to air
ri?es,BB guns,paintball or pellet guns and pistols within a park or ?eld;
Frighten,give oroffer any food to,hunt,kill,molest,shoot,tease,throw stones or any missiles at or
trap any reptile or bird or the eggs of a reptile or bird or any animal within a park or a ?eld;
Discharge,place or cause to be placed or throw into the waters or upon the ground within a park or
a ?eld any substance which may result in pollution of or damage to such waters or the ground
within a park or ?eld or to any ?ower,grass,plant,shrub or tree located within a park or ?eld;
Deposit,dump or leave or cause to be deposited,dumped or left any ashes (other than ashes in a
designated and permanently constructed ?replace),bottles,boxes,broken glass,cans,dirt,
garbage,paper,refuse,rubbish,trash or other waste anywhere within a park or on a ?eld except for
those items that are placed in the receptacles provided for deposit of such items;
Fail to remove excrement deposited by that person's pet within a park or a ?eld;
Drop,scatter or throw cigars,cigarettes,?ammable material,matches or tobacco within a park or a
?eld;
Af?x,draw,leave,paint,paste,place or post any advertisement,bill,circular,notice,pamphlet,
placard or other printed matter on any bench,building,bridge,chain,decorative element,earth,
equipment,fence,?agpole,?ower,fountain,grass,lamp or lamppost,log,memorial marker,
pavement,plant,playing surface,railing,rock,shrub,sign or signpost,stone,,table,tree (whether
cut,fallen or standing),tree guard,vehicle (whether motorized or not),wall,monument,stake,post
or other boundary marker within a park or a ?eld;
Select Language
Page 377 of 642
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L.Allow,cause or permit an animal over which a person has control or custody to run at large or to be
tethered by a leash exceeding six feet in length within a park or a ?eld;
Hit golf balls within a park or a ?eld;
Enter,swim or wade in any waters located within a park or a ?eld;
Camp or erect a tent or any other temporary or mobile shelter within a park or a ?eld;
Project,shoot or throw any arrows,boomerangs,darts,javelins or stones within a park or a ?eld;
Possess any ?recracker,rocket or other ?rework or explosive within a park or a field;
Detonate,discharge,explode or othen/vise set off or cause to be detonated,discharged or
exploded any ?recracker,rocket,torpedo or other ?rework or explosive within a park or a ?eld or
aim,direct or cause such itemsto be aimed at or directed into a park or a ?eld;
S.Climb upon any bench,building,bridge,chain,decorative element,equipment (other than
playground equipment designed for climbing),fence,?agpole,?ower,fountain,lamp or lamppost,
log,memorial marker,plant,railing,rock,shrub,sign or signpost,stone,table,tree (whether cut,
fallen or standing),tree guard,wall,monument,stake,post or other boundary marker within a park
or a ?eld;or
T.Engage in a regulated activity except when such activities are permissible under §148-3.
Page 378 of 642
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: 2023 Larchmont Mamaroneck Joint Garbage Disposal Commission
Intermunicipal Agreement
Date: April 10, 2023
Attached is an intermunicipal agreement between the Town of Mamaroneck and the Village of
Larchmont. The agreement establishes a formula to calculate the amount each municipality will be
required to contribute for the operation of the Sanitation Commission in 2023. The Town is contributing
fifty-nine (59%) percent and the Village is contributing forty-one (41%) percent of the cost for
operating the Commission.
Action Requested:
Resolved that the Town Board hereby approves the intermunicipal agreement with the
Village of Larchmont for the Town to contribute fifty-nine (59%) percent and the Village
to contribute forty-one (41%) percent of the cost for operating the Sanitation Commission
in 2023 and hereby authorizes the Town Administrator to execute the agreement and any
related documents necessary to carry out its implementation.
Attachment/s:
2023-03-03-IMA (002)
Page 379 of 642
1
INTERMUNICIPAL AGREEMENT
An Agreement between the Town of Mamaroneck, a municipal corporation existing
under the laws of the State of New York with offices at 740 West Boston Post Road, Mamaroneck,
New York 10543 (“Town”) and the Village of Larchmont, a municipal corporation existing under
the laws of the State of New York with offices at 120 Larchmont Avenue, Larchmont, New York
10538 (“Village”).
Recitals
Whereas, the Town and the Village fund the operation of the Larchmont Mamaroneck
Joint Garbage Disposal Commission (“Commission”), and
Whereas, the Town and the Village wish to establish a formula to calculate the amount
each of them will be required to contribute for the operation of the Commission in 2023.
Now, therefore, in consideration of the terms and conditions herein contained, the parties
agree as follows:
First: (a) The Town shall contribute fifty-nine (59%) percent of the cost for operating the
Commission in 2023.
(b) The Village shall contribute forty-one (41%) percent of the cost for operating
the Commission in 2023.
Second: This Agreement shall expire without the parties taking any further action on
December 31, 2023 at 11:59 pm.
Third: Before executing this Agreement,
(a) the Town consulted with, and received advice regarding the meaning of, and
Page 380 of 642
2
the ramifications to the Town entering into, this agreement from its attorney, William Maker, Jr.,
and
(b) the Village consulted with, and received advice regarding the meaning of, and the
ramifications to the Village entering into, this agreement from its attorney, James Staudt.
Fourth: (a) The Town represents to the Village that the Town Board has passed a
resolution authorizing the Town Administrator to sign this agreement on behalf of the Town.
(b) The Village represents to the Town that its Board of Trustees has passed a
resolution authorizing the Village Administrator to sign this agreement on behalf of the Village.
Fifth: This agreement may be executed in one or more counterparts, each of which shall
be considered an original. Facsimile signatures or signatures that are transmitted electronically
shall be considered original signatures.
Sixth: Whenever required or appropriate, words in the singular number shall be
construed as if they were in the plural number.
Seventh: This agreement shall be governed by and construed in accordance with the laws
of the State of New York without regard to principles of conflicts of law.
In Witness Whereof, the Town and the Village have agreed to the terms and conditions
set forth therein.
Town of Mamaroneck
By: ________________________________________ ___________________
Meredith S. Robson, Town Administrator Date
Page 381 of 642
3
Village of Larchmont
By: _________________________________ ___________________
Justin Datino, Village Administrator Date
March 3, 2023
Page 382 of 642
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
CC:Jill Fisher, Superintendant of Recreation
Re:Title lll-C-1 & 2: Nutrition Programs Contract 2021-2024
Date:April 12, 2023
The County of Westchester has received grant funding from the New York State Office of Aging to
expand existing Nutrition Services and In-Home Contact and Support Services to County seniors 60
years and older in accordance with Title lll-C-1 and lll-C-2 of the Older Americans Act, to be paid
with American Rescue Plan ("ARP") grant funds under the CMC6 Program and the HDC6 Program.
ARP funding for the program will be in the amount not to exceed $54,182. This agreement shall be
for a term commencing retroactive April 1, 2021 and continuing through September 30, 2024.
Action Requested:
Resolved that the Town Board hereby approves the agreement between the Town and
Westchester County to receive grant funding, through the American Rescue Plan, in the
amount not to exceed $54,182 for Nutrition Services and In-Home Contact and Support
Services retroactive from April 1, 2021 and for program costs through September 30,
2024 and hereby authorizes the Town Administrator to execute the agreement and any
related documents necessary to carry out its implementation.
Attachment/s:
American Rescue Plan Act CMC6 -HDC6 grant funds for Title lllC-1 & 2 Nutrition Programs
Contract
Page 383 of 642
Westdtester..'gO\vIC()I1]
George Latimer
County Executive
Department of Senior Pmrzrrxmsund Services
Mae (‘arpenwr
Commissioner
November14,2022
Ms.JillFischer
Superintendentof Recreation
TOWNOF MAMARONECK
740 West BostonPost Road
Mamaroneck,NY10543
RE:AmericanRescue Plan Act CMCG—HDC6grant funds for Title IIIC-1&2 NutritionPrograms Contract,
PY 2021 —2024.April 1,2021 and continuing through September 30,2024
DearMs.Fischer:
Attachedto the e-mailthat was sent withthis letter is a blankcopyofthe contract forthe provisionof nutrition
and nutrition-relatedservicesby the TOWNOF MAMARONECK,comprisedof an Agreementand Schedules
“A”,“B”,“C”,“D”and “E".The contractshallbe for a term commencingretroactiveto April1,2022and
continuing through September 30,2024,payablewithfederalAmericanRescuePlan Act grant fundsfor
CMC6and HDC6programs(“Programs")correspondingwithTitleIll-C-1&Ill-C-2of the OlderAmericansAct
Fundingforthe programswillbe in the amounts indicatedbelowfor actualservicesprovidedand data-entered
in the NewYorkState Of?ceforthe Aging’s(NYSOFA”S)electronicreportingsystem:PeerPlace.ARPfunding
forthe programwillbe in an amount not to exceed§54,182,comprisedof $21 701 in CMC6funds,and
$32,481in HDC6funds,and §2 411 CMC6and $_3,?HDC6,in Contractor matching funds,payable
based on an approvedline item budget.Paymentshallonlybe madefor nutritionand/ornutrition-related
servicesactuallydeliveredby the TOWNOF MAMARONECKinaccordancewiththe Programs.The
Departmentmay reduce the amount payableto its contractorsifthe New YorkState Of?ceforthe Aging
reducesthe Departmentsfederalfunding,in whichcase you willbe noti?ed.
PROGRAMTitle Ill-C-1&lll-C-2
9 South Firsl Avenue.10"’Flour
Mount Vernon.New York 10550-3414 Telephone:(914)813-6400 Fax:rsmsmsasa \\'eb.~'ile:viww.woslchesIerg()v.(1)m/aging
k:Mc6 HDC6
Contractor -Contractor
Services CMC6 Match HDC6 Match
Groceries/ConsumableSupplies $3,797 $422 5,684 $632
Meals $4,340 $482 6,496 722
Equipment,Supplies,Repairs&VehicleExpenses $9,767 $1,085 14,617 1,624
ln-HomeContactand Support $3,797 $422 $5,684 $632
Page 384 of 642
You MUSTuse the original contract documents that we have provided.N0 ALTERATIONSmay
be made to the contract withoutthe prior consent of the Dept.We also recommendthat you keep
an electroniccopyof the contract on hand in the event that youneed to reprinta page.
Withthe exceptionof the applicableExcel Pages,DO NOT?ll out the contract electronicallyas we
want to maintainthe integrityof the document.Noncompliancewiththese requests willresult in
the contract returned to your agency.
Please print a copy of the contract and ?llitout makingsure that wheresignaturesare requiredon all
documentsthatthey are original.Withthe exceptionof the applicableExcelPages,DO NOT?ll out
the contract electronicallyas we want to maintainthe integrig of the document.Noncompliance
with these requests willresult in the contract returned to your agency.Returnthe ENTIRE
originallysignedcontractto me at the address in the footerbelow.ContractswithCOPIEDsignatures
are unacceptable.
Please referto the “StandardInsuranceProvisions"in Schedule“A”fordetailedinformationregarding
ALLrequiredinsurances.Contractswillbe on hold pendingreceiptof any missinginsuranceform.
Rememberto listthe Countyof Westchesteras an AdditionalInsuredon the Certi?cateof Liability
Insurance
Youare requiredto mailin the completedPeerPlaceMonthlyNutritionReportsigned bythe staffmember
responsibleforthe report.The reportsshould be received by the Countyno laterthan the tenth (10th)day of
the followingmonth.The Countyreservesthe rightto withholdpaymentto Contractorfor its failureto submit
the monthlyreportby the deadline,untilthe monthlyreportis receivedby the County.
Please directprogram-relatedquestionsto yourprogramliaisonPatriciaSzeligaat 914-813-6432or via
e-mailat p|s3@westchestergov.com.You mayalso contactme at 914-813-6058or via e-mailat
ssj3@westchestergov.comforquestionspertainingto the processingof the contract.
Sincerely,
kSI{.a/o~9”
CharonJohnson
ProgramAdministrator
Attachments.
Page 385 of 642
THIS AGREEMENT (“Agreement”),made this
day of ,2022,by and between:
THE COUNTY OF WESTCHESTER,a municipal corporation of the State of
New York,having an of?ce and place of business in the Michaelian Office
Building,148 Martine Avenue,White Plains,New York,10601 (hereinafter
referred to as the “County”)acting by and through its Department of Senior
Programs and Services (hereinafter referred to as the “Department”)
and
TOWN OF MAMARONECK,a municipal corporation organized under the
laws of the State of New York,having an of?ce and principal place of
business at 740 West Boston Post Road Mamaroneck,NY 10543
(hereinafter referred to as the "Municipality",and together with the County
hereinafter collectively referred to as the "Parties")
WITNESSETH:
WHEREAS,the County,acting by and through its Department,has been awarded
certain federal grants from the New York State Of?ce for the Aging (“NYSOFA”)to
expand certain existing Nutrition Services and In-Home Contact and Support Services
to County seniors 60 years and older in accordance with Title lll-C-1 and Title l||-C-2 of
the Older Americans Act (“OAA”)(the “Program Services"),to be paid with American
Rescue Plan (“ARP”)grant funds under the CMC6 Program and the HDC6 Program
(collectively,the “Program");and
WHEREAS,the Municipality represents that it is an organization capable of
coordinating and providing said Program Services including home-delivered meals and
groceries to senior County residents who are at high risk of malnutrition,to improve their
well-being as required by the Program,
WHEREAS,the County will also reimburse the Municipality for actual expenses
incurred by the Municipality in connection with the use of equipment,supplies,repairs
and vehicle in accordance with the Program;and
1
Page 386 of 642
WHEREAS,the Municipality desires to provide the Program Services upon the terms and
conditions hereinafter set forth,and the County desires the Municipality to provide such Program
Services upon such terms and conditions.
NOW,THEREFORE,in consideration of the terms,conditions,covenants,and agreements
contained herein,the Parties hereto agree as follows:
1.The Municipality shall provide the Program Services,as more particularly described in
Schedule "C"(the “Work”).AllWork must be performed in accordance with the terms of the Standard
Assurances in Schedule “C”and the Standard Assurances in the Annual Update to the approved
Four Year Plan (the "Plan")attached hereto and made a part hereof in the form of Schedule The
Municipality shall also comply with the terms and conditions set forth in Schedules “D”and
It is expressly understood and agreed by the Parties hereto that all schedules to this Agreement
applicable to the New York State Office for the Aging (“NYSOFA”)and all schedules applicable to
the County are subject to the approval of and modi?cation of each,as necessary.
2.The term of the Agreement shall commence retroactive to April 1,2021 and expire on
September 30,2024,unless terminated sooner pursuant to the provisions hereof.
3.The aggregate amount to be paid to the Municipality under this Agreement including
actual expenses,shall not exceed the sum of $54182 ,
comprised of $21701 in CMC6 Program funds and
$32481 in HDC6 Program funds in accordance with the approved budget in Schedule
SIB.”
4.The County shall reimburse the Municipalityfor the operation of the Program described in
Paragraph 1 hereof after the County has received the Notice of Grant Award Letter from the
NYSOFA.Payment shall be made on a monthly basis in accordance with an approved budget in
Schedule “B”and upon submission by the
Page 387 of 642
Municipalityof claims or vouchers and such supporting documentation as the County
may require for actual Program Services delivered by the Municipality and actual
expenses incurred by the Municipalityfor equipment,supplies,repairs and vehicle,in
accordance with the Program,which payment shall be reduced by the County based
upon the actual services delivered by the Municipalityand the actual expenses incurred
by the Municipality for equipment,supplies,repairs and vehicles in accordance with
the Program during the term of this Agreement,and subject to the approval of same by
the Department’s Commissioner or her duly authorized designee (hereinafter,
“Commissioner”).
If,for any reason,the Noti?cation of Grant Award Letter is not received by the
County from NYSOFA,the County may terminate this Agreement immediately or
reduce the amount payable to the Municipality,in the sole and complete discretion of
the County.The County shall give prompt notice of any such termination or reduction
to the Municipality.If the County subsequently offers to pay a reduced amount to the
Municipality,then the Municipalityshall have the right to terminate this Agreement upon
reasonable prior written notice.
In addition,the Parties recognize and acknowledge that the foregoing
obligation of the County to make payment is expressly conditioned upon the County's
receipt of the Noti?cationof Grant Award Letter from NYSOFA.Except that the County
may,in its discretion,if it shall deem such payment to be required in furtherance of the
Program,pay the Municipality prior to receipt of payment or approval thereof from
NYSOFA,provided that,in the event NYSOFA subsequently fails or refuses to pay the
County,the Municipalityshall immediately reimburse the County for such payment made
to the Municipality,or,the County,in its sole discretion,may deduct such amount from
future payments due and owing the Municipality under this Agreement or other
agreements the County may have with the Municipality,in the sole discretion of the
County.In no event shall ?nal payment be made to the Municipality prior to completion
of all Work,the submission of reports and the approval of same by the Department.
The Municipality understands and agrees that it shall be solely responsible for any
3
Page 388 of 642
over expenditures or overserved units of services that it provides,and the County shall
have no liabilitywhatsoever therefore.
In addition,the Parties recognize and acknowledge that the obligations of the
County under this Agreement 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 the monies appropriated and available.
The County shall have no liability under this Agreement beyond funds appropriated
and the County shall have no liabilityunder 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 Municipalityshall have the right to terminate this Agreement
upon reasonable prior written notice.
This Agreement is also subject to further ?nancial 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
4
Page 389 of 642
?nances.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,then the Municipality
shall have the right to terminate this Agreement upon reasonable prior written notice.
The County shall not be obligated to make any payment to the Municipality
hereunder unless and until the Municipality has complied with all of the terms and
conditions contained in this Agreement.
5 The County shall have the right,at its option and at its sole cost and expense,to
audit such books and records of the Municipalityas are reasonably pertinent to this
Agreement to substantiate the basis for payment.The County may withhold payment
of funds hereunder for cause found in the course of an audit or because of failure of the
Municipalityto cooperate with an audit.The County shall,in addition,have the right to
audit such books and records subsequent to payment,if such audit is commenced within
one (1)year following termination of this Agreement,and to perform random audits
during the term of this Agreement.In the event an audit performed by the County
re?ects overpayment by the County or that monies were not fully expended or that
monies were improperly expended,then the Municipalityshall reimburse to the County
the cost of such audit (if the audit was done by the County or on the County's behalf)
and the amount of such overpayment,underpayment or improper payment,withinthirty
(30)days of notice from the County.
The Municipalityfurther agrees to permit designated employees or agents of the
County reasonable on-site inspection of the Work being performed by the Municipality
under this Agreement,its books,accounts,?nancial audits and records and agrees to
keep records necessary to disclose fully the receipt and disposition of funds received
under this agreement.Unless the County shall,in writing,advise the Municipality to the
contrary,the Municipality shall retain all ?nancial records related to this Agreement for
a period of ten years after the expiration or termination of this Agreement.
6.The Municipalityshall comply,at its own expense,with the provisions of all
applicable Federal,State and local laws,regulations,rules,executive orders,policies,
5
Page 390 of 642
orders,notices,and related guidance,as such provisions may be amended from time
to time,including,but not limited to the laws,rules and regulations detailed in
Schedule “F”,which is attached hereto and made a part hereof.
In addition,the Municipality shall cause to be prominently posted,on the site
where services hereunder are to be provided,a statement regarding non-discrimination,
which statement shall be similar in form to the following:
"In compliance with 29 U.S.C.§794 (Section 504 of the
Rehabilitation Act of 1973,as amended)and 42 U.S.C.
§2000d et.seq.(Title VI of the 1964 CivilRights Act)and
New York State Executive Law and orders,no persons
will be denied service or access to service based upon
race,creed,color,national origin,religion,marital status,
sexual orientation,genetic predisposition,carrier status,
or handicapping condition."
7.The Municipalityhereby expressly agrees that neither it nor any contractor,
subcontractor,employee,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 de?ned in Chapter 700 of the Laws of the 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,s,or others.
8.(a)There shall be no partisan political activity in connection with this
Agreement,including (i)candidate endorsements (ii)registration activities which are
partisan in nature (iii)scheduled meetings of services recipients with public of?cials or
candidates unless event is open on an equal basis to all candidates and of?cials
regardless of policy views or partisan af?liation.This does not preclude the legitimate
right of elected of?cialsand other community leaders to visit programs in their areas.
(b)The Municipality shall ensure that any services to be provided under this
6
Page 391 of 642
Agreement shall be secular in nature and scope and in no event shall there be any
sectarian or religious services,counseling,proselytizing,instruction or other sectarian,
religious in?uence undertaken in connection with the provision of such services.The
Municipalityshall refrain from using funds to advance any sectarian effort.
9.Except for subcontracts speci?cally provided for in Schedule “C”,if
applicable,the Municipality shall not assign,transfer,subcontract,or otherwise dispose
of this Agreement or any right,duty or interest herein,without the prior express written
approval of the County.Any attempted assignment,transfer,subcontract or other
disposal of any right,duty or interest under this Agreement not in compliance with this
section shall be void ab initio.
All subcontracts for which the Municipality has obtained such prior written
approval shall provide that subcontractors are subject to all terms and conditions set
forth in the Agreement.All Work performed by an approved subcontractor shall be
deemed Work performed by the Municipality.
10.The Municipality must attempt to provide service to low-income minority
older individuals in at least the same proportion as the population of low-income minority
older individuals bears to the population of older individuals of the area served by such
Municipality.As a material element of this Agreement,Municipalityagrees to fully comply
with the provisions required by the Of?ce for the Aging concerning equal access to
services,non-discrimination and concentration of services on target populations,as
more fully set forth in Schedule “C”,attached hereto and made a part hereof.
11.Statistical information and supporting documentation concerning the
Program conducted hereunder shall be provided to the County by the Municipality on
request of the County.
Documentation of reports and expenses shall include,without limiting the right to
require additional documentation:invoices for all purchases,payroll time records,
payroll records for local support contribution,municipal payment vouchers for
governmental agencies and canceled checks for private agencies,as required.
7
Page 392 of 642
The Programmatic monthly reporting system for Service Delivery Informationand
Service Recipient lnfonnation must be submitted electronically in the NYSOFA’S Client
Statewide Data System (PeerPlace).Until further notice,the Municipalityis required
to mail in the PeerPlace MONTHLY ELECTRONIC PAPER REPORT and or other
approved reporting measure,signed by the staff member responsible for the report.
The reports should be received by the County no later than the tenth (10th)day of the
following month andlor entered on the website at the same time.The Municipality
understands and agrees that submission of the monthly report by the deadline set forth
above constitutes a material element of this Agreement.The County reserves the right
to withhold payment to the Municipalityfor its failure to submit the monthly report by
the deadline,until such time as the monthly report is received by the County.Repeated
failures by the Municipalityto submit the monthly report by the stated deadline will
constitute a material breach of this Agreement justifying tennination for cause as
provided in Paragraph “16”hereof.
The Municipalityshall furnish the County with copies of all insurance certi?cates,
food contracts,rental agreements,and transportation agreements relating to the
service provided by the Municipalityhereunder.
The Municipalityagrees to procure and maintain insurance naming the County of
Westchester as additional insured,as provided and described in Schedule “A”,entitled
“Standard Insurance Provisions”,which is attached hereto and made a part hereof.In
addition to,and not in limitation of,the insurance provisions containedin Schedule"A”,
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 Municipalityshall indemnify
and hold harmless the County,its officers,employees,agents,and elected officials from
and againstany and all liability,damage,claims,demands,costs,judgments,fees,
attorney's 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
Page 393 of 642
b.to provide defense for and defend,at its sole expense,any and all
claims,demands or causes of action directly or indirectlyarising out of this Agreement
and to bear all other costs and expenses related thereto;and
c.In the event the Municipality does not provide the above defense and
indemni?cation to the County,and such refusal or denial to provide the above defense
and indemni?cation is found to be in breach of this provision,then the Municipalityshall
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.
12.The Municipality agrees that any program,public information materials,or
other printed or published materials on the Work which is supported with the Program
funds willgive due recognition to NYSOFA and the Department and as appropriate the
Administration on Aging/Administration for Community Living (AoA/ACL)of the United
States Department of Health and Human Services (“HHS”).
13.Allrecords compiled by the Municipalityin completing the Work described in
this Agreement,including but not limited to written reports,drawings,negatives of
photographs,computer printouts,graphs,charts,plans,speci?cations and all other
similar recorded data,shall become and remain the property of the County.The
Municipalitymay retain copies of such records for its own use.
14.If equipment costing $1,000.00 or more is purchased with any Federal or
State funds under the Plan,and the equipment is no longer needed for activities
supported by such Programs,NYSOFA/County reserve the right to select a recipient for
and approve the transfer to such recipient of such equipment,which must be used for
services to older adults.The Municipalityunderstands,acknowledges,and agrees that
it shall have no ownership interest in such equipment.
15.The Municipality shall provide adequate quali?ed and trained personnel
for supervision and ?scal management of the Program.
16.(a)The County,upon ten (10)days’notice to the Municipality,may
9
Page 394 of 642
terminate this Agreement in whole or in part when the County deems it to be in its best
interest.In such event,the Municipalityshall be compensated and the County shall be
liable only for payment for services already rendered and actual expenses already
incurred under this Agreement prior to the effective date of termination based upon an
approved budget as speci?ed in speci?ed in paragraph “4”above.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
withoutthe express approval of the Commissioner,and the Municipalityshall direct any
approved subcontractors to do the same.
In the event of a dispute as to the value of the services rendered by the
Municipalityprior to the date of termination,it is understood and agreed that the County
Attorney shall determine the value of such Work rendered by the Municipality.Such
reasonable and good faith determination shall be accepted by the Municipalityas ?nal.
(b)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 Municipalityof 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 services provided for in this Agreement,or contract for their completion,
and any additional expense or cost of such completion shall be charged to and paid by
the Municipality.Notice shall be effective on the date of receipt.Without limitingthe
foregoing,upon written notice to the Municipality,repeated breaches by Municipalityof
any particular duty or obligation under this Agreement shall be deemed a material
breach of this Agreementjustifying termination for cause hereunder without requirement
for further opportunity to cure.Notice shall be effective on the date of receipt.
17.The failure of the County to insist,in any one or more instances,upon a
strict performance of any of the terms,covenants,agreements and conditions of this
Agreement,shall not be considered as a waiver or relinquishment for the future of
such covenant,but the same shall continue and remain in full force and effect.
10
Page 395 of 642
18.All notices of any nature referred to in this Agreement shall be in writing
and either sent by registered or certi?ed mail postage pre-paid,or sent by hand or
overnight courier,or sent by facsimile (with acknowledgment received and a copy of the
notice sent by registered or certi?ed mail postage pre-paid),to the addresses 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 Senior Programs and Services
9 South First Avenue,10th Floor
Mount Vernon,New York 10550-3414
with a copy to:County Attorney
Michaelian Office Building
148 Martine Avenue,Room 600
White Plains,New York 10601
To the Municipality TOWN OF MAMARONECK
740 West Boston Post Road
Mamaroneck,NY 10543
19.The Municipality expressly agrees that it has no interest and will not
acquire any interest,direct or indirect,that would con?ict in any manner or degree with
the performance of the Work and duties hereunder.The Municipality further agrees
that,in the performance of this Agreement,no person having any such interest shall be
employed by it.The Municipality shall use all reasonable means to avoid any con?ict
of interest with the County and shall immediately notify the County in the event of a
con?ict of interest.The Municipality shall also use all reasonable means to avoid any
appearance of impropriety.
The Municipality represents and warrants that it has not employed or retained any
11
Page 396 of 642
person,other than a bona ?de 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 ?xed salary to a bona ?de fulltime 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.
20.The Municipalityagrees,as a material element of this Agreement,that no
information about an elderly person,or obtained from such elderly person,shall be
disclosed by the Municipalityto a third party in a form that identi?es such elderly person,
unless the disclosure is speci?cally required by court order,program monitoring by
authorized Federal,State or local monitoring agencies,or by actual or immediate danger
to the health,safety or welfare of such elderly person.
21.The Municipality represents and warrants that it,its principals,and
af?liates (as de?ned in 2 C.F.R.Part 180)are not currently debarred or suspended and
the Municipality agrees to complete the “Certi?cation Regarding Debannent and
Suspension,”which is attached hereto and made a part hereof of Schedule The
Municipality agrees that it shall immediately notify the County if it,its principals,and/or
af?liates islare debarred or suspended,or its,its principals’,and/or af?liates’debarment
or suspension appears likely.The Municipalityfurther agrees to comply,and to require
its subcontractors to comply,with the debarment and suspension regulations in 2 C.F.R.
Part 376,as well as the applicable requirements of 2 C.F.R.Part 180.
The Municipality represents and warrants that it is not currently excluded from
receiving Federal contracts,certain subcontracts,and certain types of Federal
?nancial and non-?nancial assistance and bene?ts,by virtue of being on the United
States General Service Administration's the Excluded Parties List System (EPLS),
available at http://www.sam.gov as part of the System for Awards Management (SAM).
12
Page 397 of 642
The Municipality agrees that it shall immediately notify the County if it is so-excluded,
or its exclusion appears likely.
The Municipality represents and warrants that it is not currently on any
debarment,suspension,or exclusion list of New York State or any politicalsubdivision
thereof,and has not been found non-responsible by New York State or any political
subdivision thereof.The Municipality agrees that it shall immediately notify the County
if it is added to any debarrnent,suspension,or exclusion list of New York State or any
political subdivision thereof,or its addition to such lists appears likely.The Municipality
agrees that it shall immediately notify the County if it is found non-responsible by New
York State or any political subdivision thereof,or such a ?nding of non-responsibility
appears likely.
The Municipalityunderstands and acknowledges that the County is relying upon
the Municipality's above-described representations and warranties.
Without limitingany of the foregoing,the Municipalitycerti?es that,to the best of
its knowledge and belief,it is and will be in compliance with 2 C.F.R.Part 376,
regarding nonprocurement debarrnent and suspension concerning public (Federal,
State or local)transactions.If necessary,the Municipality will submit an explanation
of why it cannotprovide this certi?cation.
All payments made by the County to the Municipalitywill be made by electronic
funds transfer pursuant to the County’s Vendor Direct Program.The Municipality
acknowledges that it is already enrolled in the County's Vendor Direct Program and
agrees that if there are changes to the information contained in the authorization forms
it willnotify the County's Finance Department directly.
22.As a material element of this Agreement,the Municipality agrees to fully
comply with the Contributions Policy in NYSOFA’s Program Instruction 18-Pl-17 that is
attached hereto as Schedule “E”and forms a part of this Agreement.The Municipality
shall provide participants an opportunity to voluntarily contribute to the cost of the
service received,as appropriate.The Municipalityshall use all collected contributions
13
Page 398 of 642
to expand the Program Services for which the contributions were given to supplement
the funds received under the Program.The Municipalityshall advise the participant that
he or she may make a money contribution toward each meal received by participant
pursuant to this Agreement.The amount of such contribution shall be suggested and
posted by the Nutrition Site Council for the Municipality.The Municipality shall not
however,deny a meal to a participant who does not make such contribution.
23.This Agreement shall be governed by the laws of New York State.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.
24.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 applicablelaw,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 detennination of such invalidity or unenforceability.
25.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 and writings.It shall not be released,discharged,
changed or modi?ed except by an instrument in writing,signed by a duly authorized
representative of each of the Parties.
Additionally,in the event of any con?ict 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 with respect to any interpretation of the
meaning and intent of the Parties.
26.This Agreement shall not be enforceable until signed by all Parties
and approved by the Of?ce of the County Attorney.
14
Page 399 of 642
IN WITNESS WHEREOF,the Parties hereto have executed this Agreement.
THE COUNTY OF WESTCHESTER
By
Mae Carpenter,Commissioner
Department of Senior Programs
and Services
TOWN OF MAMARONECK
3)!
(Signature)
(Name)
(Title)
Approved by the Westchester County Board of Legislators pursuant to Act 10-2022,
adopted on the 7"‘day of March,2022.
Approved:
SSIS an OUT!orney
The County of Westchester
21-24 CMC6 HDC6 IMATemplate for Ill-C (Nutrition Scvs)WITHOUTDrug Free
Lobby.cmc.09.13.2022.docx
15
Page 400 of 642
MUNICIPALITYACKNOWLEDGMENT
(Municipal Corporation)
STATE OF NEW YORK )
)ss.:
COUNTY OF WESTCHESTER)
On this day of .20 ,before me personally came
to me known,and known to me to be the
of ,the corporation
described in and which executed the within instrument,who being by me duly sworn did depose
and say that he/she,the said resides at
and that he/she is
of said corporation and knows the corporate seal of the said corporation;that the seal affixed
to the within instrument is such corporate seal and that it was so affixed by order of the Board
of Directors of said corporation,and that he/she signed his name thereto by like order.
Notary Public
Page 401 of 642
CERTIFICATE OF AUTHORITY
(Municipality)
I,,certify that I am the
(Officer other than of?cer signing Agreement)
of the
(Title)(Name of Municipality)
(the “Municipality")a corporation duly organized in good standing under the
(Law under which organized,e.g.,the New York Village Law,Town Law,General Municipal
Law)
named in the foregoing Agreement that
(Person executing Agreement)
who signed said Agreement on behalf of the Municipalitywas,at the time of execution
of the Municipality,
(Title of such person),
that said Agreement was duly signed for on behalf of said Municipality by authority of its
thereunto duly authorized,
(Town Board,Village Board,City Council)
and that such authority is in full force and effect at the date hereof.
(Signature)
STATE OF NEW YORK )
)ss.:
COUNTY OF WESTCHESTER )
On this _day of ,20 ,before me personally came
whose signature appears above,to me known,and know to be the
of ,
(Title)
the municipal corporation described in and which executed the above certificate,who being by
me duly sworn did depose and say that he,the said
resides at ,and that helshe is
the of said municipal corporation.
(Title)
Notary Public
2
Page 402 of 642
SCHEDULE “A”
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 ?nancial rating ofA 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 Municipalityshall 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 Municipalityto 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 Municipalityfrom any liabilityunder the Agreement,nor shall the
insurance requirements be construed to conflict with or otherwise limit the contractual obligations of the
Municipalityconcerning 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 ?led 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
Municipalityshall 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 andlor 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.
2 The Municipalityshall 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 Employers Liability.Certificate form C—105.2or 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—120.1is 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."
b)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.
.1.
Page 403 of 642
If the employer is self-insured for Workers‘Compensation,helshe should present a certi?cate from the
New York State Worker's Compensation Board evidencing that fact (Either SI-12,Certi?cate of Workers’
Compensation Self-Insurance,or GSI-105.2,Certi?cate of Participation in Workers’Compensation Group
Self-Insurance).
c)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 Fonn Contractual.
iii.lndependent Municipalityand Sub-Contractor.
iv.Products and Completed Operations.
d)Commercial Umbrella/Excess Insurance:$2,000,000 each Occurrence and Aggregate naming the
"County of Westchester”as additional insured,written on a “followthe form”basis.
NOTE:Additionalinsured status shall be provided by standard or other endorsement that extends
coverage to the County of Westchester for both on-going and completed operations.
AllContracts involving the use of explosives,demolitionand/or underground Work shall provide proof
that XCU is covered.
e)Automobile LiabilityInsurance with a minimum limitof liabilityper occurrence of $1 ,000,000 for bodily
injuryand a minimum limitof $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 followingcoverages and name the “County of Westchester”
as additional insured:
(i)Owned automobiles.
(ii)Hired automobiles.
(iii)Non-owned automobiles.
3.Allpolicies of the Municipalityshall be endorsed to contain the followingclauses:
(a)Insurers shall have no right to recovery or subrogation against the County (including its
employees and other agents and agencies),it being the intentionof 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.
Page 404 of 642
Important information for Municipalities and Insurance Brokers:
(The below is required for all insurance certi?cates)
For Additionally lnsured &Waiver of Subrogation status on an ACORD certificate:
a.check off the additional insured (ADDL INSD)and waiver of subrogation
(SUBR WVD)boxes next to the following policies:
-Commercial General Liability
-AutomobileLiability
-Umbrella/Excess Liability
And input the following language into Description of Operations box:“Certi?cate holder is included as
additional insured on a primary &non-contributory basis”
OR
b.Input following language into Description of Operations box:
"Certi?cate holder is included as additional insured on a primary &non-contributory basis under the
Commercial General Liability,Automobile Liabilityand Umbrella/Excess Liabilitypolicies.Allpolicies
include a waiver of subrogation in favor of the certi?cate holder applies as required by written contract”
*For insurance certi?cates other than ACORD or with no check boxes please use option b*
-3-
Page 405 of 642
WESTCHESTER COUNTY DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
SCHEDULE “B”
FEDERALFUNDS
CMC6 &HDC6 -AMERICANRESCUE PLAN ACT FUNDS
FOR NUTRITIONPROGRAMS UNDER
TITLE III-C-1 &III-C-2 UNDER OF THE OLDER AMERICANS ACT OF 1965,
AS AMENDED
NUTRITIONPROGRAMS
SUBMITTED BY:0!o a,marov\tc,IL,
(MUNICIPALITY)
PERIOD COVERED:APRIL 1,2021 TO SEPTEMBER 30,2024
REQUIREDAC|ION:SUBMIT ONE (1)COMPLETED COPY OF THIS
SCHEDULE TO:
WESTCHESTER COUNTY DEPARTMENT
OF SENIOR PROGRAMS AND SERVICES
9 SOUTH FIRST AVENUE,10TH FLOOR
MT.VERNON,NEW YORK 10550-3414
ONE (1)COPY MUST BE MAINTAINEDBY
EACH OF THE INDIVIDUALSLISTED ON
PAGE 1,ITEM6 AND PAGE 2,ITEM NUMBER7
OF THIS SCHEDULE “C”
Page 406 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
CMC6 &HDC6 ~AMERICAN RESCUE PLAN FUNDS FOR
TITLE III-C-1 8:III-C-2 NUTRITION PROGRAMS
SCHEDULE “B”
TABLE OF CONTENTS
Amount of Contract
Excel Docs:
CMC6 Budget &Budget Summary
HDC6:Budget 8.Budget Summary
Page 407 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES
CMC6 &HDC6 -AMERIcAN REscuE PLAN FUNDS FOR
TITLE III-C-1 8.Ill-C-2 NUTRITION PROGRAMS lg?oli Mmmueclc.
AMOUNTOF coNTRAcT
HOME
CONGREGATE DELIVERED
CMC6 HDC6
a.Federal Funds for Meals:$3 I
'3 9»I2-,W0
b.Federal Funds for In-Home Contact &Support:3;MA 3:4/113:
c.Federal Funds for Other:Consumable Supplies:$/I/[fr $/U/A’
d.Federal Funds for Equipment,Supplies
Repairs &Vehicle Expenses:$fl,I $I (0 I7
e.County Match Funds:$0 /«IE $0 N[A‘
f.Municipality Match Funds:$[i $2;775/
g.Total Funds Above (Lines a through f):$I f ,X42 $2 775'-
h.Total Participant Contributions:$$
i.Total Gross Amount (Lines g and h):$$
j.Other Resources (not included in grant budget):$0 $0
Page 408 of 642
WESTCHESTER COUNTY
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 ARP ACT FUNDS FOR
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
SCHEDULE"B"
MUNICIPALITY
SERVICE:Nutrition &Nutrition-related Services
GEEK.‘PAGEFOR GUIDANCE”!HLUIIG DUTPAEEID AND HA YNOTEESFEII-7C TD THEALTUALCONRAUE SEVICHS
Program Staff TOTAL
Grand Totals
200.00%
300.00°/o
22.50%
24.50°/o
22.50%
24.50°10
1 2 3 4 5 6
FTE Actual
%of °/o of time
Assigned Time for this Salary
Personnel Working Grant for this
for this Total on Grant Service Annual Grant Service
Grant Service FTE%Service col.2 x col.3 Salary col.4 x col.5
A.Administrative Positions:CANNOT EXCEED 15%OF TOTAL FOR ®L 6
1 Assistant Director 100.00%2.00%2.00%$42,300 5846
_Z
3
4
T
5
Administrative Staff TOTAL 100.00%2.00%2.00%$42,300 $846
B.Program/Service Positions:
_1 Transportation Coordinator 100.00%12.50%12.50%$32,645 $4,031
2 SchedulingAssistant 100.00%10.00%10.00%523,125 $2,313
3
4
5
6
$55,770
$98,070
$6,393
Administration Cannot Exceed 15%=col.6 Admin Staff Total divided by col.6 Grand Total :
Instructions:Identify each position to be supported by this service.Round Numbers to whole dollars.
Separate Administration and Program Salaried StaffColumn1
Column 2
Column 3
Example:full time staff =100%FTE
11.69“/o
Example:part-time staff working 21 out of 35 total hours =21 hrs /35 hrs =60%l-‘FE
Indicate the %of time the employee is working on this grant and service
-13-
Page 409 of 642
SCHEDULE"B"
WESTCHESTER COUNTY MUNICIPALITY:'1,»-l\C M\c<-’W""-L’
DEPT.or ssnron PROGRAMS AND SERVICES
2021 -2024 CMC6 ARP AC!’FUNDS FOR senvrce:Nutrition &Nutrition-related Services
TITLE III-C-1 8:II!-C-2 NUTRITION PROGRAMS
(see sample on page 1a)
1 2 3 4 5 6
F|'E Actual
%of %of time
Assigned Time for this Salary
Personnel Working Grant for this
for this Total on Grant Service Annual Grant Service
Grant Service FTE %Service col.2 x col.3 Salary col.4 x col.5
A.Administrative Positions:CANNOTEXCEED 15%OF TOTAL FOR COL 6
%?:»n.ii’\aFi‘lo[:>D[GU70 ‘a1.3 70 ‘M <70 "3 4&3
Administrative Staff TOTAL 0.00%0:00%0.00%$0 $0
3.Program/Service Positions:
Pr ram Staff TOTAL
Grand Totals
Administration cannot Exceed 15%=col.6 Admin Staff Total divided by col.6 Grand Total 2
#DIV/0!
Instructions:Identify each position to be supported by this service.Round Numbers to whole dollars.
Column 1 Separate Administration and Program Salaried Staff
Column 2 Example:full time staff =100%l-‘l'E
Example:part~time staff working 21 out of 35 total hours =21 hrs/35 hrs =60%FTE
Column 3 Indicate the %of time the employee is working on this grant and service
_1b.
Page 410 of 642
SCHEDULE"B"
WESTCHESTERCOUNTY
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 ARP ACT FUNDS FOR
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
SERVICE:Nutrition &Nutrition-related Services
2.FRINGE BENEFITS:
SocialSecurity °/o Disability °/o
Retirement °/o Worker's Compensation °/o
HealthInsurance %Unemployment Insurance °/o
LifeInsurance °/o Other (Specify):
4.EQUIPMENT:(List only equipment having a unit cost of $300 or more.)
For all -uiment rentals attach a co of the a -reement.
Annual Unit
Item and Descri 'Quantity 'Rental Priceptuon
I---::
(1%
MUNICIPALITY:30 H5 QE lm§?kM€Ck/
la:
Page 411 of 642
SCHEDULE"B"MwesrcnesrerzcourmrMUNICIPALITY:I/~NF «v-MIM€tE-—
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 ARP ACT FUNDS FOR SERVICE:Nutrition 8:Nutrition-related Services
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
Mileage:*cents per mile
Lodgingand meals @ per diem
PublicTransportation
Gasolineand Oil
Other Travel Costs (specify):
*Attach a copy of your agency's approved travel policies.
(Include informationbelow for all rental property.Alsoincludetotal maintenance-in-lleuof rent charges for all sponsor owned
property.Attach a copy of the lease for all rented property and a copy of the drarge back breakdown for owned property).
Use extra sheets if there are morethan three rental -roperties -comlete same information.
Address
Square Footage Checkif In-Kind()
Monthly Rental $
Utilities $
Maintenance-in-lieuof rent $
Address
Square Footage @ $/Sq.ft.Check if In-Kind()
Monthly Rental §X 12 =$
Utilities 3:Janitorial sewices
Maintenance-in-lleuof rent §
Address
Square Footage @ $?_/Sq.ft.Checkif In-Klnd()
MonthlyRental §X 12 =$
Utilities $Janitorial Services
Maintenance-in-lieuof rent §
7.COMMUNICATIONS:
Telephone:Brie?y describe type and amount of charges,e.g.,d1arge back by
sponsor or monthly charge per phone,plus toll calls.
Telephone Cost:
Postage:General MailingCost
Postage:Special BulkMailingCost
Other
-1d-
Page 412 of 642
SCHEDULE"B"
WESTCHESTERCOUNTY MUNICIPALITY:Igrew‘0 ‘P inEHO»l C /C—«
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 ARP ACT FUNDS FOR SERVICE:Nutrition &Nutrition-related Services
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
8.PRINTING ANDSUPPLIES:
Printing:
,
V
Description of Item
Supplies:Of?ce,Program and Janitorial $
TOTAL$
9.OTHEREXPENSES:(Ust speci?c items and costs)
MinorAlterations8:
Insumnoe §Renovations
Bonding §Photocopying
Equip.Maint.&Repair $Data Processing
VehicleMaint.&Repair $other (specify)
Conferences,Seminars
&Training Funds $
Memberships &
Subscriptions $
Audits $
10.SUBCONTRACTS:(List ead1 contract and cost.Use extra sheets if necessary.)
Total Number of Subcontractors:
TOTAL
-1e-
Page 413 of 642
scneouus "3"gr-
WESTCHESTER COUNTY MUNICIPALITY:(0 '4‘NC Ck
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 ARP ACT FUNDS FOR SER_VICE:Nutrition &Nutrition-related Services
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
12.PARTICIPANTCONTRIBUTIONS:
1.)MunicipalityProvidedServices
2.)Other Income (specify):
3.)Total Income (#1 +#2)3)$
4.)Less Income Used As Matching Funds 4)$
14.FEDERAL/STATEFUNDS TOTAL
15.COUNTYFUNDS TOTAL
16.’MUNICIPALITYMATCHFUNDS:
29552
KIND
M __‘A‘_V“’_V‘
TOTAL
17 OTHERRESOURCES TOTAL
‘W
-1f.
Page 414 of 642
SCHEDULE "B"Page of
WESTCHESTER COUNTY MUNICIPALITY can 0 cw~o~f(.W\£C
DEPT.OF SENIOR PROGRAMSAND SERVICES
2021 -2024 CMC6 ARP ACT FUNDS FOR SERVICE:M0({'f&\N\Q NJil_?E0/luv
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
Budget Summary
Admin
Direct Client Support Total Budget for Total Budget For All
BUDGET CATEGORY 5ervice*Functions*this Service Services
1.Personnel (must agree
with budget for all
employees providing the
service on page 1b)
2.Fringe Bene?ts
3.Consultants
4.Equipment
5.Travel
6.Rent
7.Communications
8.Printing &Supplies
9.other Expenses
10.Subcontracts
11.Total Budget (lines 1-10)
11a.%of Total Budget
12.Less Participant
Contributions
13.Net Total (line 11-line 12)
14.Federal/State Funds
15.County Funds
16.Municipality Match Funds
17.other Resources
-\V“\~-~C‘:
*Direct Client
Services are *support
*Program Activity provided directly to Functions not to
is the service being the program exceed 15%of
provided participant total budget
Page 415 of 642
WESTCHESTER COUNTY
SCH EDULE "B"
MUNICIPALITY
2",
cu-i/\Ci‘/V\t‘»V"‘»"(§Vv‘”CL
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2024 HDC6 ARP ACT FUNDS FOR SERVICE:Nutrition &Nutrition-related Services
TITLE ll!-C-1 &III-C-2 NUTRITION PROGRAMS
GEIBUCPAGEFOR GIIIDAIICEIII FILLINGD!/TPAEEID AND HA YNOTEESPRIIFIC TU TTIEALTIIALCDNDMCIE SRVIC55
1 Z 3 4 5 6
F|'E Actual
%of %of time
Assigned ‘Fume for this Salary
Personnel Working Grant for this
for this Total on Grant Service Annual Grant Service
Grant Service FTE %Service col.2 x col.3 Salary col.4 x col.5
A.Administrative Positions:CANNOT EXED 15%OF TOTAL NR COL 6
1 Assistant Director 100.00%2.00%2.00%$42,300 $846
2
3
4
5
Administrative Staff TOTAL 100.00%2.00”/0L 2.00%$42,300 5846
B.Program/Service Positions:
1 Transportation Coordinator 100.00%12.50%12.50%$32,645 $4,081
2 SchedulingAssistant 100.00%10.00%10.00%523 125 $2,313
3
4
5
*1
6
Program Staff TOTAL 200.00%22.50%22.50%$55,770 $6,393
Grand Totals 300.00”/a 24.50°/o 24.50"/o $98,070
Administration Cannot Exceed 15%:=ml.6 Admin Staff Total divided by col.6 Grand Total :
11.69°/o
Instructions:Identify each position to be supported by this service.Round Numbers to whole dollars.
Column 1
Column 2
Column 3
Separate Administrationand Program Salaried Staff
Example:full time staff =100%l-TE
Example:part-time staff working 21 out of 35 total hours =21 hrs/35 hrs =60%I-TE
Indicate the %of time the employee is working on this grant and service
_1a.
Page 416 of 642
WESFCHESTER COUNTY
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2014 HDC6 ARP ACl'FUNDS FOR
TITLE II!-C-1 &II!-C-2 NUTRITION PROGRAMS
?MH
(see sample on page 1a)
SCHEDULE "B"
MUNICIPALITY:
SERVICE:Nutrition &Nutrition-related Services
1 2 3 4 5 6
Fl'E Aaual
%of %of time
Assigned Time for this Salary
Personnel Working Grant for this
for this Total on Grant Service Annual Grant Service
Grant Service l-TE%Service col.2 x col.3 Salag col.4 x col.5
A.Administrative Positions:CANNOT EXCEED 15%OF TOTAL FOR COL 6
1
2
3
4
AdministrativeStaff TOTAL 0.00%0.00%0.00%$0 $0
B.Program/Service Posi?ons:
‘
1 AmNumw.[0070 «/4370 L/4,3(in ‘arm ‘/2,W L
2 i
3
4
5
6
Program Staff TOTAL 0.00%0.00%0.00%$0 $0
Grand Totals 0.00%0.D0°/o 0.00%$0
Administration Cannot Exceed 15%=col.6 Admin Sta?‘Total divided by col.6 Grand Total :
Instructions:Identify each position to be supported by this service‘Round Numbers to whole dollars.
Separate Administrationand Program Salaried StaffColumn1
Column 2
Column 3
Example:full time staff =100%FI'E
#DIV/0!
Example:part-time staff working 21 out of 35 total hours =21 hrs/35 hrs =60%l-TE
Indicate the %of time the employee is working on this grant and service
_1b.
Page 417 of 642
SCHEDULE"B"
‘ZWESTCHESTERCOUNTYMUNICIPALI1'Y:own cs‘?uvwfd "*°
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2024 HDC6 ARP ACT FUNDS FOR SERVICE:Nutrition &Nutrition-related Services
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
2.FRINGE BENEFITS:
SocialSecurity Disability
Retirement Workers Compensation
HealmInsurance UnemploymentInsurance
LifeInsurance Other (Specify):
M77‘:
Composite Percentage I.41 %
4.EQUIPMENT:
Annual Unit
Rental Price
Page 418 of 642
SCHEDULE"B"
WESTCHESTER COUNTY MUNICIPALITY:6’?M-1..(U “'8C’(L
DEPT.OF SENIOR PROGRAMS AND SERVICES
2021 -2024 HDC6 ARP ACT FUNDS FOR SERVICE:Nuhition &Nutrition-related Services
TITLE III-C-1 8:III-C-2 NUTRITION PROGRAMS
5.TRAVEL:Staff Volunteers Adviso Committee and Trans riation of Particiants
Mileage:*cents per mile
Lodgingand meals @ per diem
PublicTransportation
Gasoline and Oil
OtherTravel Costs (specify):
*Attacha copy of your agency's approved travel policies.
(Include information belowfor all rental property.Alsoincludetotal maintenance-in-lieuof rent diarges for all sponsor owned
property.Attach a copy of the lease for all rented property and a copy of the charge back breakdown for owned property).
Use extra sheets if there are more than three rental -rties -complete same information.
Address
Square Footage Check if In-Kind()
Monthly Rental $x 12 =$
Utilities §JanitorialServices
Maintenance-in-lieuof rent $
Address
Square Footage @ $T/Sq.ft.Check if In-Kind()
Monthly Rental §
I
X 12 =$
Utilities $JanitorialServices
Maintenance-in-lieuof rent §
Address
Square Footage Check if In-Kind()
Monthly Rental $
A
Utilities $
Maintenance—in-lieuof rent $
7.COMMUNICATIONS:
Telephone:Brie?y describe type and amount of charges,e.g.,charge back by
sponsoror monthly charge per phone,plus toll calls.
Telephone Cost:
Postage:General MailingCost
Postage:SpecialBulkMailingCost
Other
-1d-
Page 419 of 642
SCHEDULE"3"
wesrcmas-rancourmr MUNICIPAl.I'l'Y:mm of at am,
DEPT.OF SENIOR PROGRAMSAND SERVICES
2021 -2024 HDC6 ARP ACT FUNDS FOR SERVICE:Nutrition &Nutrition-related Services
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
8.PRINTING AND SUPPLIES:
Prin?ng:
Description of Item
Office,Program and Janitorial
9.OTHER EXPENSES:(List speci?c items and costs)
MinorAlterations&
Insuranm Renovations
Bonding Photocopying
Equip.Maint.&Repair $Data Processing
Vehicle Maint &Repair other (specify)
Conferences,Seminars
&Training Funds
Memberships&
Subscriptions
Audits
Total Number of Suboontradnrs:
Page 420 of 642
SCHEDULE"B"Z“
WESTCI-IEs'l'ERcouN1'v MUNICIPALITY:1gm,Q 1CMan me»L
DEPT.OF SENIOR PROGRAMSAND SERVICES
2021 -2024 HDC6 ARP ACT FUNDS FOR SERVICE:Nutrition &Nutrition-related Services
TITLE III-C-1 8:III-C-2 NUTRITION PROGRAMS
12.PARTICIPANTCON'l'RIBU1'IONS:
1.)MunicipalityProvidedServices
2.)Other Income (specify):
3.)Total Income (#1 +#2)3)$
4.)Less Income Used As MatchingFunds 4)55
NETTOTAL
14.FEDERAL/STATEFUNDS TOTAL
15.COUNTYFUNDS TOTAL
16.MUNICIPALITYMATCHFUNDS:
20
TOTAL
TOTAL17OTHERRESOURCES
9%
.1f.
Page 421 of 642
SCHEDULE"B"Page of
WESTCHESTERCOUNTY MUNICIPALITY W4 “F ON’°Z
DEPT.OF SENIOR PROGRAMSAND SERVICES
2021 -2024 HDC6 ARP AC1‘FUNDS FOR SERVICE;3 (EA-_g\?—t{l..(gJzN\“”=>
TITLE III-C-1 &III-C-2 NUTRITION PROGRAMS
Budget Summary
Admin
Direct Client Support Total Budget for Total Budget For All
BUDGETCATEGORY Service*Functions*this Service Services
1.Personnel (must agree
with budget for all
employees providing the
service on page 1b)
2.Fringe Bene?ts
.Consultants
.Equipment
.Travel
.Rent
.Communications
.Printing &Supplies
9.Other Expenses
10.subcontracts
U\
11.Total Budget (lines 1-10)
11a.%of Total Budget
12.Less Participant
Contributions
13.Net Total (line 11-line 12)
14.Federal /State Funds
15.County Funds
16.Municipality Match Funds
N -\.\..‘N
17.Other Resources
*Direct Client
Services are *support
*Program Activity provided directly to Functions not to
is the service being the program exceed 15%of
provided participant total budget
Page 422 of 642
WESTCHESTER COUNTY DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
E “C”
FEDERALFUNDS
CMC6 8:HDC6 —AMERICANRESCUE PLAN (ARP)ACT FUNDS
FOR NUTRITIONPROGRAMS UNDER
TITLEIII-C-1 &T|TLE III-C-2OF THE OLDER AMERICANS ACT OF 1965,AS AMENDED
=
I ’r;"**"“C«v~»W""
'(MUNICIPALITY)
:APRIL 1,2021 TO SEPTEMBER 30,2024
:SUBMIT ONE (1)COMPLETED COPY OF THIS
SCHEDULE TO:
THE WESTCHESTER COUNTY DEPARTMENT OF
SENIOR PROGRAMSAND SERVICES
9 SOUTH FIRST AVENUE,10TH FLOOR
MT.VERNON,NEWYORK 10550-3414
ONE (1)COPY MUST BE MAINTAINEDBY
EACH OF THE INDIVIDUALSLISTED ON
PAGE 1,ITEMNUMBER6 AND PAGE 2,
ITEMNUMBER7 OF THIS SCHEDULE
Page 423 of 642
WESTCHESTER COUNTY
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLEIII-C-1&TITLEIII-C-2 NUTRITIONPROGRAMS
SCHEDULE “C”
IAB.l.E£F_
ENJENE
Standard De?nitions of Services and Units of Service
Standard Assurances
Municiali Identi?cation
Summary of Unit of Service and Recipient Target Infonnation (Excel Doc.)7a -7e
argeting Appendix (Excel Doc.)7(1-4)
aretin and Eual Access Plan 8
Reci -ient Characteristics De?nitions
Nutrition Pro ram Standards
Program Requirements:
Congregate Meals Program
Home Delivered Meals Program
Miscellaneous A -reements
PLAN FOR SERVICES USING STANDARD DEFINITIONS
(check only those that apply)
(x)Congregate Setting NutritionProgram
(x)Home Delivered Meals Program
(x)In-Home Contact and Support:Grocery Delivery
(x)Other:Consumable Supplies
Job Descriptions
Attach Job Descri tion for Each Position Funded
T
E
M
E
Munici-ali Staf?n -lnfonnation
Pages marked with an asterisk (*)require original signatures and dates.
Include page(s)only for the service(s),which is (are)being provided
Page 424 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
FEDERAL FUNDS
CMC6 8:HDC6 -ARP ACT FUNDS FOR
CONGREGATE MEALS AND HOME DELIVERED MEALS PROGRAMS UNDER
TITLEIII-C-18:TITLEIII-C-2OF THE OLDER AMERICANSACT,AS AMENDED
1.Municipality:maigaggnfcg
Address:HQ0.).SE3-tgnE02];
City:,State:By ,Zip Code:[0§25
Phone:Q14»321-1265
Person Submitting Schedu|e: TitIe: fa?'w
Ph°ne=E-mail Address:r»necLnY.(;5ProgramDirector:_{I;‘HEiggef Title:c 5 W1
Phone:jl6_-['3?-2g .55:E-mail Address:«4 v\a [£07.95
2.Program Period:FROM:April 1,2021 TO:September 30,2024
3.Type of Organization:(Public ()Private Not-for-Proft()Minority Not-for-Pro?t
4.Check One:()Program Currently Operating -Started in (year)
(rogram to Start On:&;('Z02 1
5.Namesof Municipalities to be Served:(1)t\
(2)Mjlg?fc£H(Immmg¢L (3)~r m
6.Official Authorized t Receive Payments:
Name:Title:§fall:Q
Address:‘I’'
City:c ,State‘:/U?,Zip Code [W23
A
Phone:(914)ggkjz?gl E-mail Add esszjl ragga“,3 ;[:a_ogs_n
£_
lMamarnnecb
a7r.g/
,C5
Page 425 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES ,
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR 0 M’C
TITLE III-C-1 &TITLEIII-C-2 NUTRITION PROGRAMS ‘
Program Development and Operation:
Name:;E:$LgF"Title:S 6Qe£,h;(g¢evtE
Phone:--Email:IM
’no 17.a
§-I£QIf~.r;\_-‘($\'I«(-I-'(.c>LD §ermr (?2creo.+-WI!°4’(4/V’.§4~.\$\ge .“a.9
Preparation f Fiscal CIa'IrIIs8agIIIIVouchers:.3 lw+e +W~h0€NA"°(°"°e’m("’8
Preparation of Monthly Reports (PeerPlace):
Name:?lig‘,‘v &mIm.-Egltei Title:§
Phone:-'7 Email:ou ~
(0)24Mr’/vb
V
I _".‘.+o.~n e i .
8.Westchese?lg Iy<§IgaI’rl1?Fundingforé/OIEIIIEZOZ4:FIIMQ 0‘?mam’/ran L "7 03'
List all Westchester County Departments (including Department of Senior Programs and Services)
that the Municipalityhas received or willreceive grant money from.Include the department's name,
the type of grant,and the amount for each grant.
Department Type of Grant Amount of Grant
Ndirima ?bgg;’l':+[5m—c~z ‘[3,la:
1'L I /'.r2 I
[\Iu‘ln'Iv\m (U rash:_4_53»,4 ;
’H\>lV\S
p
c /J§:£’«>'76c/25
«fonack.I\0
8,
.
H
4/33;11.,pm:72+/.;.
OU
Page 426 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENT OF SENIOR PROGRAMS ANDSERVICES 7‘,
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR 5 “*0 64:’m°““"°“(°"‘9CL.,
TITLEIII-C-1 &T|TLE III-C-2 NUTRITIONPROGRAMS
9.Terms and Conditions:The undersigned agrees,with respect to any funds used for
Programs described in this Schedule,to comply with all applicable Federal,State and
Local laws not limitedto and including the following:
A.Nutrition Programs for the Elderly under the Older Americans Act,as amended
Administrationon Aging Rules and Regulations for Title III.
NYS Of?ce for the Aging Rules &Regulations for NutritionPrograms for the Elderly.
Article 15 of the Executive Law of New York State (Law against Discrimination).
Governor's 1960 Code of Fair Practice.
Title VI of the CivilRights Act of 1964.
Standard Assurances included with this Schedule.
Section 504 of the Rehabilitation Act of 1975.
Governor's Executive Order #19 (Prevention of Sexual Harassment).
Americans with DisabilitiesAct of 1990.
Age Discriminationin Employment Act of 1975.
Section 220-e of the Labor Law.
Section 296 of the Executive Law as amended in 1996.
_§!"??-"".I.0.'".T".U.0F”
-./woe'
1 Li5)2»5
Signature of person n 6 0 an authorized representative.Date
"Per"signature not acceptable.
PLEASELEAVE BLANK-DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES USE
Date Received Date Requested Revisions Date Revisions Received
Date Requested Revisions Date Revisions Received
Date Requested Revisions Date Revisions Received
Dept.of Senior Programs and Services Representative Date Approved
-3-
Page 427 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES '
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR 4”“M I‘?/M«v*«f
°"“’CL—TITLE III-C-1 &T|TLE III-C-2 NUTRITIONPROGRAMS
9_Qn_q,Lgq,a1gMga_|;Ahot or other appropriate meal which meets nutritional requirements
and is served to an eligible participant in a group setting.
Unit:Each meal served.Meals served to individualsthrough means-tested programs
such as Medicaid Title XIXwaiver meals.
Home Delivered Meal -A hot or other appropriate meal which meets nutritional
requirements and is provided to an eligible person for home consumption.
Unit:Each meal provided.Meals served to individualsthrough means-tested programs
such as Medicaid Title XIXwaiver meals.
In-home Contact and Support:Services and activities designed to provide support to older
people who are isolated becauseof physical andlor cognitive limitations.These services are
not de?ned separately elsewhere in the standard de?nitions and may include but are not
limited to:
Unit:One contact/delivery of Groceries/Consumable Supplies
other -Consumable Supplies:Purchase of consumable supplies or material aid to
meet basic necessities to bene?t older adult andlor their family caregiver.Thesupplies or
material may include,for example,groceries,cleaning supplies,masks,gloves,continence
items,personal hygiene supplies (including soap,toothpaste,toilet paper,sanitary wipes,
incontinence supplies),cell phone access or intemet access.Note:This is to report an
instance of purchasing groceries,supplies,cell phone access or intemet access or other
items with program funds.For reporting the delivery,please also see In-Home Contact and
Support.
Unit:One activity
Page 428 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLE III-C-1 &TITLE III-C-2 NUTRITIONPROGRAMS
?A
1.The Municipalityunderstands and agrees that the funds provided under this Agreement must be
used to provide meals and/or services related to the provision of meals,including outreach,
nutrition education,nutrition counseling,shopping assistance,delivery of foods and home delivery
of meals,transportation to and from nutrition sites for elderly participants and food production
equipment essential and appropriate for the maximum number of meals funded under this
agreement.
2.The Municipalityagrees that it will comply with all requirements under the Consolidated
Appropriations Act,the Older Americans Act and the New York State Office for the Aging
(NYSOFA)Program Instructions regarding procedures for obtaining and accounting for program
contributions and that all such contributions will be used to expand the Title Ill-C Programs.
3.The Municipalityagrees to comply with the reporting requirements for the Title Ill-C Nutrition
Programs as set forth by NYSOFA and the Area Agency on Aging (the “AAA”also the
Westchester County Department of Senior Programs and Services ‘WCDSPS”).
4.The Municipality agrees that it shall be their responsibility to:
a.identify and reach out to currently unserved and underserved mobility impairedindividuals
b.cooperate closely with public health personnel to accomplish the activities in nutrition
surveillance;and
c.at a minimum serve,minorities in suf?cient numbers to indicate targeting.
5.Nutrition Site/Food Service Faciliy &Catered Operations
The Municipalitywillconsult WCDSPS and receive approval from NYSOFA through the
WCDSPS,for the operation of any new subcontracted or directly operated WCDSPS nutrition
sitelfood service facility.WCDSPS must also be notified of any catered operation providing
meals under contract for Title Ill-C Nutrition Programs.
Page 429 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 8:HDC6 -ARP ACT FUNDS FOR ~
TITLE III-C-1 &TlTLEIll-C-2 NUTRITIONPROGRAMS
?ANM
6.The Municipalityshall:
8.serve any senior citizen,and ensure equal access for participation,services,activities and
informational sessions without regard to race,color,religion,sex,national origin or partisan
affiliation;
ensure that any services to be provided under this Agreement shall be secular in nature and
scope and in no event shall there be any sectarian,partisan,or religious services,counseling,
proselytizing,instruction or other sectarian,partisan,or religious in?uence undertaken in
connection with the provision of such services;refrain from using funds to advance any
sectarian effort;
refrain from using funds to advance any partisan candidate or effort however,the
Municipalityshall ensure that candidates have equal access regardless of policy views or
partyaf?liation;
prevent the use of of?cial authority,in?uence or coercion to interfere with or affect elections or
nomination for of?ce;
ensure no coercion nor advice to other persons to contribute anything of value to a party,
committee,organization,agency,or person for political purposes,nor engage in any other
partisan activities.
[REMAINDEROFIPAGEINTENTIONALLYLEFT BLANK]
Page 430 of 642
WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HD -ARP ACT FUNDS FOR TITLE |l»C-1 8:TITLE III-C-2 PROGRAMS
/.1/‘II »
INDICATE I MUNICIPALITY 0-rvi 0 MvvfdfiC4’.MUNICIPALITY
()COUNTYWIDE CONGREGATE SE NG NUTRITIONPRG.
I )REGIONAL ONEPG.PERSERVlCE:
SUMMARY OF UNITS OF SERVICE AND RECIPIENT TARGET INFORMATION
I161161151151 ZEIIZEiIZIIII—ZIE—ZEB—ZID—2
BLACK -
TOTAL It 01'60+
‘
Low NATIVE MDT or
UNITSor ELDERLV FRAIU INCOME AMERICAN!HISPANIC HISPANIC!
SERVICE UNDUPLICATED DISABLED MINORITY ALASKAN ORIGIIN LATINO
1.weor Elderly County-Wide
av Chnructeliltic I 152,309
2.V.O1E|deriy county-Wide
By Characteristic 100%
a.County-Wide Minimum
Targeting Objectives
according 10 NYSOFA 12,411 5,136 2,947 s,o71 1,907 1,174
4.coumyawmu Minimum
Targeting 7.compared to ITouiPop 6%10%13%75%24%8%5%9%
~vu..m\ez.I’—,
:;:.:I$;:::z".:::I“;:‘°"*'-I 275°‘!8%ml 3'2 0 I51 2%"30473/
Characteristic Municipality will serve:3]2021 -2024 CMC6 8:HDCIS-ARP ACT FUNDS FOR TITLE Ill-C-1 &TITLE III-C-2 PROGRAMS
8.‘/10!County wide,
Regional 4:!Municipal
Eldariy EV Characteristic
compared In Toul Pop.I
7.0601‘county-wide,Regianal
or Municipal tnrgeted Eldarty
to he Served By
Characteristic
a.#01 alderiy Municipality is ‘
projecting ta serve By
KVALIIEI
VDIV/OI #01 W0!#VALUEI
Please ?nd DETAILED instructions for completion on next page LINE ITEM INSTRUCTIONS
7a
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WESTCHESTER COUNTY DEPARTMENT OF SENIOR PROGRAMS AND SERVICES
2021 -Z024 CMC6 &HD -ARP ACT FUNDS FOR TITLE III-C-1 8-TITLE III-C-2 PROGRAMS ./("
INDICATE (MUNICIPALITY ?xy\(J ‘p l 2I¢Lvv~='(<3l‘PC 6’MUNICIPAL"-Y /Ju-I'\J7‘;v~o.,/’?,‘
aLt’c'I )COUNTYWIDE HOME DELVERED MEALS PROGRAM
()REGIONAL ONEPG.PERSERVICE:IH ER
SUMMARY OF UNITS OF SERVICE AND RECIPIENT TARGET INFORMATION
CHARACTERISTIC NUMBERor TOTAL MINORITY(COLUMN 1:)
1 1A 15 FEIZZDCZBZZEZ ZI3ZZEIZZII3ZZIlI—ZlE—ZlII—Z|'II'I—
ELAC K -
TOTAL I 01 60+LOW NATNE NOT OF
UNITS OF ELDERLY
‘
FRAIU INCOME AMERICAN!HISPANIC HISPANIC]
SERVICE ‘DISABLED MINoRrrY ALASKAN CIRIGIIN LATINO
1.it of Eldarly County-Wide
av Clllructerls?c 1 192,309 19,709
2.-1.oc Elderly County-Wida
By Characteristic 100%10.25%
nccoldlng to NYSOFA 12,411
4.Counlyawldn MInImum
Targeting ‘I.comparvd Io
Tom Pop 59:
"I'-I/V‘cIvw\/IJM0
'.r as!
orMunlclpalEIderIy By V”l.:mMunIcIpaLI?;(|e;)?NUMLL-
Chnrnclcrlnlc Munlclpnllty wlll serve:
5.It olcountywide,Regional
5.-/.oI County wide,
Roglnnul or Munlclpal
Elderly B\'CharaclerIstic
compared to Total Pop.
7.Irorcounuyamde,Regional |
IIDIV/DI IIDIV/OI #DIV/0!IIDIV/III #DIVl0I VDIV/OI #DIVlI7l
Please find DETAILED Instructions for completion on next page LINE ITEM INSTRUCTIONS
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WESTCHESTER COUNTYDEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 8:I-IDCG-ARP ACT FUNDSFOR TITLEIII-C-18:TITLEIII-C-2PROGRAMS
INDICATE ta MUNICIPALITY II?»/in<l_-E é IIIUNICIPALIIY:
I
I
)COUNTYWIDE
)REGIONAL ONEPG.PERSERVICE:IN-HOMECONTACTANDSUPPORT:
GROCERYDELIVERY
SUMMARYOF UNITS OF SERVICE AND RECIPIENT TARGET INFORMATION
CHARACTERISTIC NUMBEROF TOTAL MINORITY(COLUMN 13)
1.#of Elderly county-Wide
av Characteristic g -41 028 7 878 i
2.asor Elderly County-Wide i I
»
I ,...‘
;I I
By Characteristic '‘F I
'‘-'4.10%0.15%
3.county-Wide Minimum ;M
I E
Targeting Objectives
.
according to NYSOFA
4.county-wide Minimum 5
#DIV/DI
1PRE
38.04%
5.784 6.788 2.947
Targeting %compared to 5
Total Pop
RegionalorMunicipal
Elderly BY Characteristic
compared to Total Pop.
8.#0!eideriy Municipality in
I
projecting to servo By
Characteristic
9.$6 of Targeted Population
on Line 7 Municipality is
projecting to serve
EIIUIHHEEIIIII
Please find DETAILEDinstructions for completion on next page LINEITEMINSTRUCTIONS
7c
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2
WESTCHESTER COUNTY DEPARTMENTOF SENIOR PROGRAMSANDSERVICES
2021 -2024 cues 3.I-IDC6-ARP ACT FUNDS son TITLE lll-c-1 &1'lTLEill-C-2 PROGRAMS
INDICATE iptrMUNICIPALITY ‘T00-v\o—I3IIf »IlUNlciPALl'l'Y IdV“r\6 Vr«momma/Q
I )COUNTYWIDE
()REGIONAL ONEPG.PERSERVICE:|OTHER-CONSUMABLESUPPUES
SUMMARYOF UNITSOF SERVICEANDRECIPIENTTARGETINFORMATION
CHARACTERISTIC NUMBEROF TOTAL MINORITY(COLUMN13)
II ASIAN
.LOW NATIVE PAC ISL NOT OF MInorlty
I FRAIU AGED INCOME AMERICAN!HISPANIC HISPANIC!Pop.
I DISABLED 85+MINORITY ALASKAN ORIGIIN LATINO CoIs.9-12 PROF.
BYCharacteristic 'E j 192 309
_
‘I9 709 41 028 7 878 j 6 866 12 878 10 977
2.%Of Elderly county-Wide
BYCh3|'8¢9°"I5u°
I
100%36.04%11.74%3.05%20.46%
3.county-Wide Minimum 5 I
''
Targeting Objectives II }
according to NYSOFA ;12,411 ,5,784 6,786
4.county-wide Minimum ’I 5 lTargeting%compared to ;
y
.I
’
I
;I
|Iu
S.#of countywide.Regional 2
_-
8.‘hot county wide.
Reglonel or Municipal
Elderly BYCharacteristic
1
!
3.lb!elderly Municipality is
projecting to serve By
characteristic
9.SCof Targeted Population
on Line 7 Municipality ls _
projecting to serve
EIIIIII
Please find DETAILEDinstructions for completion on next page LINE ITEMINSTRUCTIONS
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DETAILEDLINEITEMINSTRUCTIONSFOR COMPLETINGPAGE 73 -7d:
SUM R F NITS FSERVICEAND E IPIENT A GET INF RMATI N
-Lines 1 through 4 have been completed by DSPS
-Municipality should complete Lines 5 and 8
-Line 6,7 and 9 will automatically calculate when Municipality inputs data on Lines 5 and 8
(Using Excel Program)
-If you do NOT have Excel,please use the formulas below to compute Lines 6,7 and 9
-Municipality should use the Targeting Appendix on pages 7g (Pages 1-4)for Line 5
-An example of a completed page 7a -7d has been provided for you on page 71‘.Please refer to it for guidance
Please do not hesitate to call your program Ila/son
if you should need additional assistance with completing page 79 -7d
1.#of Elderly Countywide:
it of 60+population!BY characteristic in Westchester County according to Census 2000
2.%of Elderly Countywide:
%of 60+populationiBY characteristic in Westchester County according to Census 2000
3.Countywide MinimumTargeting Objectives according to NYSOFA:
Minimum targeting objectives BY characteristics according to the New York State Office for the Aging
4.Countywide Minimum Targeting Objectives %of Total population:
Percentage of minimum targeted objectives compared to total population BY characteristic
Lines 3 divided by Line 7
5.it of Countywide,Regional or Muncipal Elderly BY population Characteristic:
Please use Targeting Appendix Fomi for this line -if you are sewing one municipality use the appropriate
municipal dam BY characteristc for that municipality —if you are serving more than one municipality,you
will need to add appropiate data for each.and insert totals on this line.The same method should be
used if you are serving a region,add all municipal data for that region by characteristic.if your service is
County-wide use County-wide data on Line #1
6.%of County wide,Regional or Municipal Elderly BY Characteristic against
total population Characteristic:
Percentage of population in service areas BY characteristic compared to total population BY characteristic
Line 5 divided by Line 1.if County-wide use data on Line #2
7.#of Countywide.Regional or Municpai targeted Elderly to be served BY Characteristic -at 100%:
Targeting potential by characteristic:Line 3X Line 6
8 it of Elderly Municipality is projecting to serve BY Characteristic:
Municipality should insert #you expect to serve based upon budget capacity with acceptable units and
per person costs
9.%of the Targeted Population BY characteristic,Municipality is projecting to serve:
Line 8 dividedby Line 7.This indicator shows how much of the targeted population Municipality is projected to
serve in proportion to the number of target elderly residing in the municipality to be served.Of course,budget
determines service capacity.
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Page 435 of 642
WESTCHESTERCOUN'l'YDEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 cues a.HDO6 -ARP ACT runes FOR TITLEill-C-1 3.TITLEm.c-2 PROGRAMS EXAMPLE
mmcnrs ()MUNICIPALITY numcimurv:,--..-
_
()COUNTYWIDE 7
()REGIONAL onePG.PERSERVICE:IN-HOMECONTACTa.SUPPORT
SUMMARYOF UNITSOF SERVICE ANDRECIPIENTTARGET INFORMATION
—__—'CHARAOTERISNC
Totcl I Total I l BLACK -Totel
Person Person ELDERLY I LOW AMIOANI HISPANIC P°P-LTD ENG-
V
i i F |
1.#or Elderly County-Wide 1;'A 1 I |;iBYcharacteristic-»
V 192 309 h 41 028 7878 '6 366 12 878 '
-—-i'
,,Q ii 100%0.15%3.05%10.56%6.70%
2 -.I I
according to NYSOFA E!i
5.#of Countywide,Regional
1 v A
or Municipal Elderly BY List Municipality (lee)l
Characteristic Munici -la will serve
I
BYCharacteristic .7 '
3.county-Wide Minimum :7'.~
4.county-wide Minimum
Targeting 54compared to
8.%of County wide,
Regional or Municipal ,
8.#01 elderly Municipality is
projecting to serve BY
Che --cte .stic
NUMBEROF TOTALMINORITY(COLUMN 13)
10.25%36.04%
5.784 6,788
18%
5 038 7 008 8 85
40.78%
13,414
19.36%14.26%35.66%
88
Targeting Objectives
__
Total Pop ~.R
Elderly BYCharacteristic
9.%of Targeted Population
on Line 7 Municipality is
re ectin to serve
3:2
i8at2'338at
16.2
§§at
40.36%
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WESTCHESTER COUNTY TARGETING APPENDIX
'
».‘1 ..,I ...,.
“Z309 Mural:/ipallly1%I.1 .
.3Munh.:/:pa|I|yi1
,4
l ’.5a.j-V V V A’K 2/."’I ——U 70-Lari "
:13»
%E1%
12.42%22.00%
1o.:17%24.11%
41.015
11.16%21.53%
EK
1,941 0.95%235 9.40%694 42.29%12.74%21.27%
1.15%420 1.13%47.75%17.25%499 22.51-.
4,974 2.43%T s.31%1.342 39.41%626 13.39%1.100 23.53%
599 o.3s%195 71 10.19%288 41.20%71 10.16%21.99%
11.057 5.75%1,475 4.39%2,999 27.09%1153 10.46%20.31%
4.791 2.49%731 279 5,95%1,919 39.19%11.32%1,061 22.29%
1.903 0.99%443 4,47%379 46.19%111.99%409 21.49%
zanjza am am zowx.
.1m.=.amz-11 aw 21m
$231229 am.we
21311 .mw
1m «am 12.39%
11212.mew»21.93%
79 (Pages 1 of 4)Pa
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WESTCHESTER COUNTY TARGETING APPENDIX
T
T
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T
1-16%257 T}750%ZH4%
T 274
T}
3,601 1.87%10.69%357 9.91%21.83%
E if 83
E 2Ҥ}
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3
1157 0.62%1.60%32.35%
J 343
J T
174%555 37-55%931%3°-07%
6
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1.21"/.657 670°.37‘a9°.,9.as°/.21.23%
3
-lEIE 620%12.11%
J 14.594 36-86%1157°/»21-31%
W951 7-40%29.43%1178“/~22-«07%
7g (Pages 2 of 4)Pa
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WESTCHESTER COUNTY TARGETING APPENDIX
1‘.1 1-M ,..'€|ma|Minority;‘mom 1Nallve Amm ,Ianl Psalm:
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60+E ;11»Blackslh ,‘‘Latino U "Pm"cm‘cys°.!>
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Minnrlly 1:'.1 1.‘1
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2.89’
2.03’
1.51’
2.3
0.93"/
2.41
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7.63‘
2.5
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7:
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‘In 1 K
6.42%V 7
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5,966 %.l_
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7,673 20,315
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2.73‘
1.39"
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2.61
0.75‘
24.61%
14.6
0.74'/
2.10‘
0.63‘’
1.09“
1.35’
1.49’
5.04‘
69 2.86’
2.11“
0.00”
0.00%
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47
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12.66“:
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1.05“
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4.85"
4.81%
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13.54“:
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13.30’
13.39"/
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79 (Pages 3 of 4)
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WESTCHESTER COUNTY TARGETING APPENDIX
2 6
2 5 7
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WESTCHESTERCOUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 -ARP ACT FUNDS FOR
TITLEIII-C-1&TITLEIII-C-2 NUTRITIONPROGRAMS
E
List the names of Services provided with this Agreement:
1_4 o‘A ‘we I'--w.CMC’é~Cr
*0 \L 'Ll‘-.'\..v _‘._-I '1 I--
The Municipality agrees that for programs established and funded in whole or in part pursuant to
Title III of the Older Americans Act,Municipalityshall:specify how it intends to satisfy the service
needs of low-income minority individuals,older adults with limited English pro?ciency,and older
adults residing in rural areas in the area served by it;to the maximum extent feasible,provide
services to low-income minority individuals,older individuals with limited English pro?ciency,and
older adults residing in rural areas in accordance with their need for such services;and meet
speci?c objectives established by WCDSPS,for providing services to low-income minority
individuals,older adults with limited English pro?ciency,and older adults residing in rural areas
withinthe planning and service area.
Please be speci?c in describing how the Municipalityintends to provide services to the maximum
extent feasible to:
o Low-income minority individuals:
V}M
o Olde d with limited English pro?ciency:
'oun mm ‘u.‘._'!1.9’.0 »Inc .5;-.._T ..u -544
1 ‘‘'0 ':4.AL .4 O J‘;...I _1-%_aI1¢§1,,
W .d —/D V 1..‘L4
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I.A /‘.1 .6 zjgjlt-4.4
I 4 A K:’A I ’—II _.’
\
’L‘I 'C!/""\>F€C?S€Lwwsd‘~83gm’
o If applicable,0 der adults residing in rural areas in the area served:
—?wAe—~———S
Page 441 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR
TITLE Ill-C-1 &TlTLE III-C-2 NUTRITIONPROGRAMS
|_
\
IN|:"~IF”IN|P°
DISABLED:"Any person who has a physical or mental impairment,which substantially limits one
or more major life activities,has a record of such impairment or is regarded as having such
impairment.This includes alcoholism and drug addiction."
LOW INCOME:"Any person whose income is at 150%of current poverty income guideline."
POVERTY INCOME GUIDELINES:Listed below are the 2021 Poverty Income Guidelines for
your information.
SIZE OF FAMILY POVERTY INCOMEGUIDELINES
100%150%
1
$12,880 $19,320
2 17,420 26,130
3 21,960 32,940
4 26,500 39,750
(Source:Update of the HHS Poverty Guidelines —NYState Department of Health and Human
Services,Federal RegisterNol.86,No.19/Friday,Februag 1,2021)
AT RISK:"Those 60+individuals who are at greatest risk of institutionalizationand/or who
indicate the greatest social or economic need."
FRAIL:a.Frail -A person with one or more functional de?cits in the following areas:
-Physical functions
-Mental functions
-Activitiesof Daily Living [ADL](eating,bed/chair transfer,dressing,
bathing,toileting and continence).
-Instrumental Activities of Daily Living [IADL](meal preparation,housekeeping,
shopping,medications,telephone,travel and money management).
LIVEALONE:"Anyone who does not have other persons living in their household."
VETERANS:"Any person who has served in the armed forces."
LEP:A LimitedEnglish Pro?cient (LEP)individual is a person who does not speak English as
his/her primary language and who has “a limited ability to read,write,speak,or understand
English,and may be eligible to receive language assistance with respect to a ...service,bene?t or
encounter.”
-9-
Page 442 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 &HDC6 -ARP ACT FUNDS FOR
TITLE Ill-C-1 &TlTLEIII-C-2 NUTRITIONPROGRAMS
I.PROGRAM MANAGEMENT
A §£[l£l:aI.E.QIl.E¥
The Municipalityshall have written policies and procedures covering all aspects of the
program including:
.An organizational chart
Personnel policies
Job descriptions-specifying quali?cations,experience and appropriate training
Orientation and training
Contributions
Food service management,sanitation and delivery
.Program monitoring
.Record Keeping
.Reporting
0.Participant eligibility
1 Safety,including preventive and emergency procedures (?re,weather,participant illness
and injury)
12.Food and equipment security
13.Participant survey administration
14.Special/therapeutic diets
15.Provision of nutrition screening,education and counseling
16.Congregate meal food take-home policy
17.Home delivered nutritionservices
18.Assessments
19.Third party meals
20.SNAP contributions
21.Provision of meals to staff under 60 at guest rate
1
2
3
4
5.
6.
7
8
9
1
1
B-
The Municipalityshall implement the NYSOFA contribution policies and procedures including:
1.Participants receiving information on the use of contributions.
2.The opportunity for individuals to make a contribution for nutrition services received.
3.Contributions for meals are con?dential and voluntary and individuals are free to choose
4
5
the amount they wish to contribute.
.Any contribution made will be used to expand the program.
.No one will be denied the service because of their inability to contribute.
-10-
Page 443 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLE Ill-C-1 &TlTLE III-C-2 NUTRITIONPROGRAMS
C-lnsuzanssz
The Municipality shall be covered by the following insurance where applicable and feasible:
1.Facility insurance 5.Products liability
2.Vehicle insurance 6.Personal liability,including volunteers
3.Workman's compensation 7.Bonding/Commercial Insurance Policy covering losses
from employee theft
4.Unemployment
D-
There shall be written site agreements between the provider and all sites serving meals.The site
agreements must address as appropriate:
1.Agreement on utility/rent payment
.Speci?c areas and square footage
.Hours opened,days opened,days closed,and seasonal variations
.Responsibility for care and maintenance of the facility:
(a)Sanitation of restrooms and common areas
(b)Cleaning range hoods,fans,furnace vents,etc.
(c)Snow removal on walks
.Responsibility for ?re inspections
.Obtaining Health Department permits
.Insurance coverage for items owned by the project
.Personnel liabilityinsurance
.Compliance with allfederal,state and local laws
10.Security for site equipment and food
11.Responsibility for replacement of equipment
12.Certificates of Occupancy
-#035)(OONODOI
E-
1.The Municipality will keep the following records for one year after the ending date of
the program period:
a.Food temperature logs;congregate and home delivered meals
b.Site,kitchen and route monitoring reports
c.Health Department inspection reports
-11-
Page 444 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 -ARP ACT FUNDS
TITLEIII-C-1&TITLEIII-C-2 NUTRITIONPROGRAMS
Nutrition education programs,surveys and units of service
Nutrition counseling client ?les and units of service
Menus as served and nutrient analysis
Food cost and inventory records and production sheets
Participant surveys and evaluations
Physician diet orders
Participant,staff and volunteer meal service records e.g.sign-in sheets
-
*'-'.=<s=-“
sort
2.The Municipalitywill keep the following records for six years after the ending date of
the program period:
Congregate participant registration
Home Delivered Meals eligibilityassessments and reassessments
Contribution collection and deposit records
Allincome and expense records
Contract,budget and payrollltime sheet documents
AAAmonitoring reports of contracted nutrition providers and directly provided nutrition
services.
-'°‘.‘°.°-99'?’
II.PARTICIPANT ELIGIBILITYAND ASSESSMENTS
A.g I 5 H.H |.|.E _“I.|.5 .El..I.m
The Municipalityshall ensure that program regulations are met as follows:
1.Any person age 60 or older and the spouse of such a person is eligible to participate in
congregate nutrition services.
2.Individualswith disabilities under the age of 60 who reside in housing facilities
occupied primarily by older individuals at which congregate nutrition services are
provided may also be served.
3.In accordance with procedures established by the AAA:
a.individuals with disabilities under the age of 60 who reside at home with an eligible
older individualmay be offered congregate nutrition services on the same basis as
meals are provided to eligible participants;and
b.individuals under the age of 60 who provide volunteer services to the meal
program during meal hours may be offered a meal on the same basis as meals are
provided to eligible participants.
B_H D I.‘M IE _“H.5 .El.1.“
The Municipality shall ensure that program regulations are met as follows:
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Page 445 of 642
WESTCHESTERCOUNTY
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLEIII-C-1&TITLEIII-C-2 NUTRITIONPROGRAMS
1.Any person age 60 or older is eligible to receive home delivered meals,provided that such
person:
a.is incapacitated due to accident,illness,or frailty;
b.lacks the support of family,friends,or neighbors;and
c.is unable to prepare meals due to a lack of or inadequacy of facilities,an inability to
shop,cook,or prepare meals safely,or a lack of appropriate knowledge or skill.
2.The spouse of an eligible recipient,regardless of age or condition,may receive home
delivered meals if,according to criteria established by the AAA,receipt of such meals is in the
best interest of the eligible participant.
3.In accordance with procedures established by the AAA:
a.individuals with disabilities under the age of 60 who reside at home with an eligible
participant may receive home delivered meals if,according to criteria established by the
AAA,receipt of such meals is in the best interest of the eligible participant;and
b.individuals under the age of 60 who provide volunteer services to the meal program
during meal hours may be offered a meal on the same basis as meals are provided to
eligible participants.
C.Assessments
1.The AAAshall ensure that each person referred for or requesting home delivered meals is
assessed to determine the need for such services as follows:
a.a comprehensive client assessment,consistent with NYSOFA guidelines,must be
completed prior to initiating service;in individualcases of emergent need for meals to
be initiated before an assessment is conducted (i.e.hospital discharge referral),the
assessment must be conducted within ten business days of initiating service.Ifthe
assessment is not completed prior to service,the following intake information must be
noted and on file:name,address,phone,emergency contact,physician,major chronic
conditions,birthdate,diet,and description of emergent nature of need;
b.client assessments must be conducted by a person who has the same quali?cations
as staff who perform assessments for other community-based long-term care services;
c.reassessments are done at least every 12 months.Case managed clients receive a
documented contact every 2 months and non-case managed clients must receive a
documented contact every 6 months;and
d.appropriate referrals,with the consent of the participant or their representative,must
be made when other needs are identified through the assessment process (e.g.nutrition
counseling,transportation,personal care).
III.MEAL SERVICE AND DELIVERY
The Municipality shall ensure that program regulations are met as follows:
-13-
Page 446 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR
TITLEIII-C-1 &TITLE III-C-2 NUTRITION PROGRAMS
A.Con re ate Settin Nutrition Pro ram:Service Delive and Accessibili
The AAAshall ensure that:
1.The nutrition program provides maximum accessibility to older persons in greatest social or
economic need with particular attention to low income minority individuals.
2.Congregate sites are located in as close proximity to the majority of eligible older individuals’
residences as feasible.
3.All sites must be in an area that is easily accessible to the target population and in compliance
with the Americans with Disabilities Act and Section 504 of the Rehabilitation Act.
4.Congregate nutrition program provides at least one hot or other appropriate meal per day,five
or more days a week.Exceptions may only be made in a rural area where suchfrequency is
not feasible,and a lesser frequency is approved by NYSOFA.
5.All sites are open at least one hour before and after the meal is served to pennit all
participants to eat a leisurely meal,enjoy social contact,and take advantage of other services
at the site.
6.The program provides nutrition education,nutrition counseling,and other nutrition services,as
appropriate,based on the needs of meal participants.
7.To the maximum extent possible there is space available for supportive services (which
protects the privacy of individualparticipants),educational services,and/or recreational
services and activities.
8.Meals are provided in congregate settings,including adult day care facilities and
multigenerational meal sites and may include restaurant-based sites.
9.All sites must be open to the public so that eligible participants may gain access.There must
not be a requirement to be a member,pay an entrance fee,be a resident,or participate in
another program or service in order to gain access to the congregate meal.
10.Participants are registered in accordance with NYSOFA's reporting requirements.
11.Participants are monitored for the possible need for home delivered meals instead of
congregate meals and referrals are made as necessary.
12.Each nutrition services provider (direct or contracted)shall alert the AAA to
conditions or circumstances which may endanger the participant,other participants,workers,
volunteers,meal site or household.
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Page 447 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 -ARP ACT FUNDS FOR
TITLEIII-C-1 &TlTLE III-C-2NUTRITIONPROGRAMS
B.Home Delivered Meals Program:Service Delivery and Accessibility
The AAAshall ensure that:
1.The home delivered meals program provides maximum accessibility to older persons in greatest
social or economic need with particular attention to low income minority individuals.
2.The home delivered meals program provides at least one home delivered meal per day,?ve
or more days a week.Exceptions may only be made in a rural area where such frequency is not
feasible,and a lesser frequency is approved by NYSOFA.Such meals may be hot,cold,frozen,
dried,canned,or fresh foods and,as appropriate,supplemental foods.
3.The home delivered meals program provides nutrition education,nutrition counseling,and
other nutrition services,as appropriate,based on the needs of meal participants.
4.To the extent possible,the home delivered meals program makes available medical
information approved by health care professionals,such as informational brochures and
information on how to get vaccines,including vaccines for in?uenza,pneumonia,and shingles,in
the individuals’communities.
5.Each nutrition services provider (direct or contracted)shall alert the AAAto
conditions or circumstances which may endanger the participant,other participants,workers,
volunteers,meal site or household.
GE ..Hillel l§|m!l§.l
1.Procedures are in place that ensure that eligible participants are given priority for meals over all
guests and staff under sixty.
2.Meal charges for guests and staff under sixty are based on actual food and disposables cost of
caterers‘charge per meal.
3.There is a written policy concerning the provision of meals to staff under sixty at the
guest rate.
D.Third-Party Reimbursement
The AAAshall ensure that:
1.a)it shall seek appropriate reimbursement from third-party payers (public and private)when
such participants’nutrition services are or may be covered by another funding source;
b)there are written agreements concerning the reimbursement of meal cost pertaining to
community-based residential care facilities,community-based service providers,and other
public or private third-party payers.
-15-
Page 448 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 -ARP ACT FUNDS FOR
TITLE III-C-1&T|TLE III-C-2 NUTRITIONPROGRAMS
2.Nutritionservices providers under contract with an AAAto provide nutrition services
seek appropriate reimbursement from third-party payers (public and private)to pay for
congregate and home delivered nutrition services provided to covered participants when
such participants’nutrition services are or may be covered by another funding source.This
would include community-based residential care facilities,community-based service
providers,and other public or private third-party payers.a.Nutritionservices providers have
written agreements concerning reimbursement of meal cost (based on actual costs per
meal),participation of covered individuals,and other policies,procedures,and conditions in
accordance with NYSOFA’s standards.
E-
The Municipality shall ensure that program regulations are met as follows:
1.Efforts are made to conserve the nutritive value,?avor and appearance of foods at all stages of
food preparation,delivery and service with particular attention made to minimize the hot holding
time before they are consumed.Potentially hazardous foods (as de?ned in New York State
Sanitary Code Subpart 14-1.31)are held,delivered and served at temperatures 45 degrees
Fahrenheit or below or 140 degrees Fahrenheit or above.
2.Foods are portioned for service as indicated on approved menus.
3.Each nutrition services provider in accordance with applicable laws and regulations
accommodates the needs of individuals with disabilities or limited mobility and has available
for use upon request appropriate food containers,utensils,and other assistive devices.
4.When feasible and appropriate,arrangements are made for the availability of meals to
participants in weather-related emergencies.
5.There are written procedures concerning:
a.The provision of food and/or meals in weather related or other emergencies or disasters;
b.the cancellation of meals;
c.noti?cation of service delays or closings;
d.restrictions concerning the drop-off of home delivered meal(s);
e.the allowance of or prohibition against participants taking part or all their meal home for
later consumption regarding food safety issues and participant responsibility;and
f.the provision of appropriate food containers and utensils for individuals with disabilities.
6.Clients receiving home delivered meals are instructed on the requirements of receiving a
meals and the use and safe handling of the meal.
IV.FOOD SERVICE OPERATION
The Municipality shall ensure that:
Page 449 of 642
WESTCHESTER COUNTY
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 -ARP ACT FUNDS FOR
TITLE III-C-1 &TITLE III-C-2 NUTRITIONPROGRAMS
1.Allfacilities used for meal preparation and/or service delivery meet all applicable Federal
and State requirements,including the State Sanitary Code Part 14-1 requirements,and all
local health,sanitation,building,?re and safety regulations
2.Food costs using NYSOFA administered funding area accurately determined and calculated
on a quarterly basis
3.Procedures are in place to forecast the number of meals to be prepared andlor served daily
e.g.reservation system.
4.Standardized recipes are used for food production.
5.Food items on production and on-site menus are clearly identi?ed and portion sizes are
indicated as needed.
6.Portion control is maintained during food preparation and service to be consistent with
Registered Dietitian certi?ed menu requirements.
V.FIRE,BUILDINGAND HEALTHCODE COMPLIANCEANDSAFETY PROCEDURES
A_E TI 9 I.'5“E I
The Municipalityshall ensure that:
1.NYSOFA approval has been granted for the operation of any contracted or directly operated
nutrition site,satellite site,central kitchen or facility which prepares,packages or serves meals
using NYSOFA administered funding.Operation permits are kept on ?le at the agency for
NYSOFA to review.
2.NYSOFA has been noti?ed of any commercial caterer,restaurant,hospital,nursing home,
school or “Meals on Wheels"which provides meals under an agreement with a NYSOFA
administered program.
3.NYSOFA approval is received prior to any changes in the status of the operation of meal
sites,kitchens or caterers and restaurant-based sites and such changes are accurately
re?ected in the NYSOFA meal site roster.
4.All sites and food preparation facilities (contracted and directly operated)are inspected
annually by the local Department of Health.inspection reports and follow-up documentation
on compliance issues are kept on ?le with the AAA.
-17.
Page 450 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIORPROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR
TITLE III-C-1 &TITLEIII-C-2 NUTRITIONPROGRAMS
5.Allfacilities are in compliance with the NY State Sanitary Code and display operation
permits.'
6.Allfacilities have written con?rmation or permit posted that they comply with Fire
Department or Buildings Department regulations.
a.Exits are clearly identi?ed,well lit and free of obstacles/clutter.
b.Fire extinguishers are strategically placed and inspected annually.
c.Evacuation plans are posted.
7.Fire drills are conducted annually at all congregate sites and documented.
B.Food Service Practices Compliance
The Municipality should ensure that:
1.Food service practices comply with all applicable federal,New York State Sanitary
Code Part 14 and local health and sanitation regulations.
2.Time and temperatures of potentially hazardous foods (as de?ned in New York State
Sanitary Code Subpart 14-1.31)shall be taken and recorded as follows:
a.Final cooking temperatures.
b.Bulkfood temperatures must be taken prior to delivery,at delivery and at
serving time.
c.HDMend route temperatures must be taken monthly for each route.
3.Outbreaks of suspected food-borne illnesses are reported to the local Health
Department,NYSOFA and the AAAimmediately.
[REMAINDEROF PAGE INTENTIONALLYLEFT BLANK]
-13-
Page 451 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR
TITLE III-C-1&T|TLE III-C-2 NUTRITIONPROGRAMS
CONGREGATE SETTING NUTRITIONPROGRAM &HOME DELIVEREDMEALS PROGRAM
The Municipality shall provide a Congregate Setting Nutrition Program ("CSNP")or both a CSNP)
and a Home-Delivered Meals Nutrition Program ("HDMNP")which meets the requirements of the
Older Americans Act,and the rules and regulations of the Department of Health and Human
Services and the NYSOFA and the WCDSPS.
The Municipality,in connection with CSNP,shall serve and provide a lunch meal,in a setting and
atmosphere conducive to pleasant dining,at the site designated,five days a week,on Monday,
Tuesday,Wednesday,Thursday and Friday.The site shall be open to all persons who are sixty (60)
years of age or older and their spouses (hereinafter referred to as "Participants")for at least ?ve
consecutive hours per weekday,and the lunch shall be served between 11:30 a.m.and 1:30 p.m.on
those days.
The Municipalityshall collect voluntary contributions from Participants and shall collect the full price of
a meal from guests and staff members who are under the age of sixty (60)years at a rate agreed
upon between the County of Westchester (“County”)and the Municipality.
The Municipalityshall keep a separate ledger account of such contributions together with
supporting records and documents.
No eligible Participant shall be deprived or prevented from participating in the CSNP because of
inability to contribute or solely because of race,sex,creed,color,nationality,country of origin or
disability.
In addition to the foregoing,the Municipalitywillfurnish Participants with support services in
accordance with the Manual of Policy and Procedures for the Nutrition Program for the Elderly,
including but not limited to transportation assistance,an information and referral service,health and
wellness counseling,nutrition education,recreational activities,shopping assistance,and a program of
outreach to assure participation of special target persons including,but not limited to,minorities,
poverty level persons and isolated individuals.
The Municipalitywillencourage Participants to take part in the Project Council in order to achieve a
coordinated system of program services and rapid dissemination of infonnation and ideas regarding
CSNP matters.
19-
Page 452 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLE III-C-1&T|TLE III-C-2NUTRITIONPROGRAMS
E9£BA
The Municipality,in connection with the HDMNP,shall provide and serve a lunch meal ?ve days a week
on Monday,Tuesday,Wednesday,Thursday and Friday,between 11:30 a.m.and 1:30 p.m.,and/or a
cold supper on the same days at the eligible Participant's home.When feasible,the Program shall be
extended to include Saturday,Sunday and holidays.Said lunch meal shall be made available to
Participants.
The Municipalityshall collect voluntary contributions from Participants and the full cost of the meal
from guests and staff under 60 years of age at a rate agreed upon between the County and the
Municipality.The Municipalityshall keep a separate ledger account of such contributions together with
supporting records and documents.No eligible Participant shall be deprived or prevented from
participating in the HDMNPbecause of inability to contribute or solely because of race,sex,creed,
color,nationality,country of origin or disability.
In addition to the foregoing,the Municipalitywillfurnish Participants with Support services,in
accordance with the Manual of Policy and Procedures for the NutritionProgram for the Elderly,
including,but not limitedto,an information and referral service,health and wellness counseling,
nutrition education,and a program of outreach to assure participation of special target persons
including,but not limited to,minorities,poverty level persons,and isolated individuals.
[REMAINDEROF PAGE INTENTIONALLYLEFT BLANK
-20-
Page 453 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLEIll-C-1 &TlTLEIll-C-2 NUTRITIONPROGRAMS
EQ§M
1.It is understood and agreed that the Municipality bears an af?rmative obligation to answer
questions speci?cally or directly relating to this Agreement before any of?cial,board or agency
authorized or empowered to inquire into such matters.This section shall not be construed as
barring the Municipality,its directors,of?cers or employees from exercising their constitutional
privilege against self-incrimination.The foregoing,however,shall not be construed as limiting the
rights and remedies of the County in the event of such refusal,and when such body or agency is
wholly civil in nature,failure or refusal to fully cooperate with and diligently answer the inquiries of
such of?cial,board or agency may constitute grounds for the termination of this Agreement and/or
the exercise of any and all other rights or remedies which the County may have by reason of such
failure or refusal.
a.Such person,and any ?rm,partnership or corporation of which he is a member partner,
director or of?cer,shall be disquali?ed from thereafter selling to or submitting bids to or
receiving awards from or entering into any contract with the State,the County,or any public
departmentor of?cial thereof,for goods,work or services,for a period of ?ve (5)years after
such failure or refusal to fully cooperate with and diligently answer the inquiries of such of?cial,
board or agency may constitute grounds for the termination of this agreement and/or the
exercise of any and all other rights or remedies which the County may have by reason of such
failure or refusal.
b.Any and all contracts made with the State,the County,or any public department,agency or
of?cial thereof,since July 1,1959 by such person and by any ?rm,partnership or
corporation of which he is a member,partner,director or of?cer,may be canceled or
terminated by the County,without incurring any penalty or damages on account of such
cancellation or termination,but any moneys owing pursuant to said transaction or contract
prior to the cancellation and termination,shall be paid.
If the agreement between the Municipalityand food vendor has been bid,the food vendor
certi?es that:
a.The bid has been arrived at independently and has been submitted without collusion with any
other vendor of materials,supplies,or equipment of the type described in the invitation for bids.
b.The contents of the bid have not been communicated by the food vendor,nor,to its best
knowledge and belief,by any of its employees or agents,to any person not an employee or
agent of the food vendor or its surety of a bond furnished herewith prior to the opening of
the of?cial bid.
-21-
Page 454 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES )
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR UMIKO F fl
TITLE III-C-1 &TlTLE III-C-2 NUTRITION PROGRAMS
?
The information taken from standard definitions and units of service on page 4.
SERVICE:CONGREGATE SETTING NUTRITION PROGRAM
DEFINITIONOF SERVICE:
Congregate Meal -A hot or other appropriate meal,which meets nutritional requirements and is served
to an eligible participant in a group setting.
UNIT OF SERVICE:Each meal served.Meals served to individuals through means-tested programs such
as Medicaid Title XIXwaiver meals.
CMC6 Projected units:gg CMC6 Projected clients:I|Q
[REMAINDEROF PAGE INTENTIONALLYLEFT BLANK]
-22a-
Page 455 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 -ARP ACT FUNDS FOR o-6 cc
TITLEIII-C-1&TITLEIII-C-2 NUTRITIONPROGRAMS
ELAN.EQ.B.§EB¥I£E§
SERVICE:CONGREGATE SETTING NUTRITIONPROGRAM
1.If the Municipalityservices are not being targeted to those most in need,explain why services
should be funded.Placement of services is pre-targeted.
2.The Major Action Steps that willbe taken to improve the program must be completed below if:
0 the Municipality's previous ?scal year's performance is less than 75%or
o the Municipalityhas any unmet compliance requirements (service provision,recipient,
reporting,or ?scal).
2021 -2024 TIMETABLE
Page 456 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
T
,
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR OR-av»C:at e L
TITLE Ill-C-1 &TITLE III-C-2NUTRITIONPROGRAMS
?A
The information taken from standard definitions and units of service on page 4.
SERVICE:HOME DELIVEREDMEALS NUTRITION PROGRAM
DEFINITIONOF SERVICE:
Home Delivered Meal -A hot or other appropriate meal,which meets nutritional requirements and is
provided to an eligible person for home consumption.
UNIT OF SERVICE Each meal provided.Meals served to individuals through means-tested programs such as
Medicaid Title XIXwaiver meals.'
HDC6 Projected units:L8_1 HDC6 Projected clients:1;,‘El
[REMAINDEROF PAGE INTENTIONALLYLEFTBLANK]
-23a-
Page 457 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR_PROGRAMS AND SERVICES Zr {
2021 -,2024 CMC6 &HDC6 —ARP ACT FUNDS FOR Own 0 4‘Ct
TITLE III-C-1 &TITLE III-C-2 NUTRITIONPROGRAMS
?
SERVICE:HOME DELIVEREDMEALS NUTRITIONPROGRAM
1.If the Municipality services are not being targeted to those most in need.explain why services
should be funded.
Placement of services is pre-targeted.
2.The Major Action Steps that willbe taken to improve the program must be completed below if:
0 the Municipality's previous ?scal year's performance is less than 75%or
o the Municipality has any unmet compliance requirements (service provision,recipient,
reporting,or ?scal).
2021 -2024 TIMETABLE
WWWWWHW
-IIIIIIIIIIII
-III ‘IIIIIIIIK
-23b-
Page 458 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES ..
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR own0%°\.N.0v(Uli
TITLE III-C-1 &T|TLE III-C-2NUTRITIONPROGRAMS
ELAN.EQB§.EB¥|S2E§.
The information taken from standard definitions and units of service on page 4.
SERVICE:IN-HOMECONTACT AND SUPPORT:GROCERY DELIVERY
DEFINITIONOF SERVICE:
Services and activities designed to provide support to older people who are isolated because of physical
andlor cognitive limitations.These services are not de?ned separately elsewhere in the standard de?nitions
and may include but are not limited to:
UNITOF SERVICE:One contactldelivery of Grocerieslconsumable Supplies
CMC6 Projected units:_21_1 CMC6 Projected clients:NA’
I
HDC6 Projected units:?HDC6 Projected clients:II I
[REMAINDEROF PAGE INTENTIONALLYLEFT BLANK]
-24a-
Page 459 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES T.‘‘(;2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR ¢WV‘<3
TITLE III-C-1 &TITLEIII-C-2 NUTRITIONPROGRAMS
PLAN FOR SERVICES
cw~M-foN-CL
SERVICE:IN-HOMECONTACT AND SUPPORT:GROCERY DELIVERY
1.This service will be provided at the following site(s)during the following hours:
SITE LOCATION DAYSIHOURS OF OPERATION
2.This service will be provided by the following staff person(s):
DAYSIHOURS OF SERVICE PROVISIONSTAFFPERSON
Is this service accessible to the Mobility Disabled?()Yes ()No
Is this service accessible to the Wsually Impaired?()Yes ()No
Is this service accessible to the Hearing Impaired?()Yes ()No
-24b-
Page 460 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES‘‘Fr2021-2024 CMC6 &HDC6 —ARP ACT FUNDS FOR 3 """°-WM/?M
TITLEIII-C-1&T|TLE III-C-2NUTRITIONPROGRAMS
PLAN FOR SERVICES
SERVICE:IN-HOMECONTACT AND SUPPORT:GROCERY DELIVERY
3.Describe how this service will be organized,operated,and coordinated.Describe the intended
impact of the program.Outline any "new mechanisms involved in the program (i.e.innovative
activities which facilitate access to andlor coordination of services).Attach an organization chart
for this program for which job descriptions are a part of this Schedule.
I
.Ilil
LIIII
El
-24c-
Page 461 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES ..—-F-2021 -2024 CMC6~&HDC6 —ARP ACT FUNDS FOR ‘5"‘“‘‘InIIjIl~Ma~f0'
r19cL
.
TITLEIII-C-1 &TITLEIII-C-2 NUTRITIONPROGRAMS
PLAN FOR SERVICES
SERVICE:IN-HOMECONTACT AND SUPPORT:GROCERY DELIVERY
4.Did the last MonitoringIEvaIuation Report from DSPS show unmet compliance requirements?
If so,describe and complete number 5.
5.The Major Action Steps that will be taken to improve the program must be completed below if:
0 the Municipality's previous programmatic and/or ?scal year's performance is less than 90%or
o the Municipalityhas any unmet compliance requirements (service provision,recipient,reporting,or
?scal).
2021 -2024 TIMETABLE
MAJOR ACTION JAN MAY JUN JUL OCT NOV
STEPS
-IIIIIIIIIIII
-IIiII|I%IIIIIII
-IIIIIIIIIIII
-IIIIIIIIIIII
-IIII
Page 462 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES :5;12021-2024 CMC6 8:HDC6 -ARP ACT FUNDS FOR '9'
TITLE III-C-1 &TITLE III-C-2 NUTRITIONPROGRAMS
?A
The information below taken from standard definitions and units of service on page 4.
SERVICE:OTHER:CONSUMABLE SUPPLIES:
DEFINITIONOF SERVICE:
Purchase of consumable supplies or material aid to meet basic necessities to bene?t older adult and/or
their family caregiver.The supplies or material may include,for example,groceries,cleaning supplies,
masks,gloves,continence items,personal hygiene supplies (including soap,toothpaste,toilet paper,
sanitary wipes,incontinence supplies),cell phone access or internet access.Note:This is to report an
instance of purchasing groceries,supplies,cell phone access or internet access or other items with
program funds.For reporting the delivery,please also see In-Home Contact and Support.
UNITOF SERVICE:One activity
CMC6 Projected units:21_1 CMC6 Projected clients:I 9[A‘
HDC6 Projected units:§;l§
_
HDC6 Projected clients:ZI
-25a-
Page 463 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR LH\0 ‘F Gt M’cL_,
TITLEIII-C-1&T|TLE III-C-2NUTRITIONPROGRAMS
PLAN FOR SERVICES
SERVICE:OTHER:CONSUMABLE SUPPLIES
1.This service will be provided at the following site(s)during the following hours:
SITE LOCATION DAYSIHOURS OF OPERATION
‘
2.This service will be provided by the following staff person(s):
STAFF PERSON DAYSIHOURS OF SERVICE PROVISION
Is this service accessible to the MobilityDisabled?()Yes ()No
Is this service accessible to the Visually Impaired?()Yes ()No
Is this service accessible to the Hearing Impaired?()Yes ()No
-25b-
Page 464 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES ‘
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR A of
TITLE III-C-1&TITLEIII-C-2NUTRITIONPROGRAMS
PLAN FOR SERVICES
SERVICE:OTHER:CONSUMABLE SUPPLIES
3.Describe how this service will be organized,operated,and coordinated.Describe the intended
impact of the program.Outline any "new mechanisms invoived in the program (i.e.innovative
activities which facilitate access to andlor coordination of services).Attach an organization chart
for this program for which job descriptions are a part of this Schedule.
_III
IIIII
LVJ ‘
—25c-
Page 465 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR Ido-v\U‘FIhImar?¢cL.
TITLEIII-C-1 &TITLE Ill-C-2 NUTRITIONPROGRAMS
PLAN FOR SERVICES “OTHER”
SERVICE:OTHER:CONSUMABLE SUPPLIES
4.Did the last MonitoringIEva|uation Report from DSPS show unmet compliance requirements?
If so,describe and complete number 5.
5.The Major Action Steps that will be taken to improve the program must be completed below if:
-the Municipality's previous programmatic and/or ?scal year’s performance is less than 90%or
-the Municipalityhas any unmet compliance requirements (service provision,recipient,reporting,or ?scal).
2021 —2024 TIMETABLE
MAJOR ACTION JAN MAY JUN JUL OCT NOV
STEPS-IIIi_IIIIIIII-IIM ‘IIIIIIII
-25d-
Page 466 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR
TITLEIII-C-1&TITLEIII-C-2 NUTRITIONPROGRAMS
JOB DESCRIPTIONS
Job Descriptions of positions funded with American Rescue Plan Act federal grant funds for
Title ill-C Programs under the Older Americans Act,as amended,must be submitted with this Schedule.
MUNICIPALITY:v-—V\oi’-’mwonec
ADDRESS:\
A n o -111“)e LI 051]
r
JOB TITLE:.In W
CONTRACT PERIOD:FROM:Agril 1,2021 TO:Se tember 30 2024
BASIC FUNCTIONSTO BE PERFORMED BY EMPLOYEE:
_?mLLi._d‘rw~2r§~,G.HU{Y\ea,L$.4 -A We/I ‘G41!’
0 -2’IV\t0\I.'éQ.\I€-'-O6rI<:‘-|,./B g/UIZL
I :ImA__:«{?:lz?es?yx A9 0?Nc{.\_/%I""(S
1.
2.
3.
4..._..o -.'«I amine/«:I~acI~\Iv~<t§.r—L.
5.
6.
I ‘"to '-‘IV __
‘<3
I
c ._‘Ix'd Ca ..1’
I41 115:}‘veg’o~cL.
I
I M In C’4’‘<3’If (<1
I‘..-A .;A
S
v I c '4 ~‘_4 nJé£no urcg?/L.
_A s ..._t
I [II
IF POSITION IS ALREADYFILLED,NAMEOF EMPLOYEE:A°C I --D;.I f
NAMEOF IMMEDIATESUPERVISOR:_ll
',.,I u’-4.
I
POSITION WITHMUNICIPALITY:In C .'"C’cU\,’(‘W94
-26-A
Page 467 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR
TITLEIII-C-1&TITLE III-C-2NUTRITIONPROGRAMS
JOB DESCRIPTIONS
Job Descriptions of positions funded with American Rescue Plan Act federal grant funds for
Title Ill-C Programs under the Older Americans Act,as amended,must be submitted with this Schedule.
MUNICIPALITY:(T.-u-«ox A Mac L
ADDRESS:
JOB TITLE:
CONTRACT PERIOD:FROM:April 1,2021 TO:Se tember 30 2024
BASIC FUNCTIONS TO BE PERFORMED BY EMPLOYEE:
1’|’I5.‘I L ~i.‘O '1 '
New I co..2 MI ,9L
IF POSITION IS ALREADY FILLED,NAME OF EMPLOYEE:.L‘I'I~I€{’I\I hn
NAMEOF IMMEDIATESUPERVISOR:QEN
POSITION WITHMUNICIPALITY:r «ores-}r«'\N\er '
.N1 ‘CLO
-26-E
I
Page 468 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLE III-C-1&TITLEIII-C-2 NUTRITIONPROGRAMS
JOB DESCRIPTIONS
Job Descriptions of positions funded with American Rescue Plan Act federal grant funds for
Title Ill-C Programs under the Older Americans Act,as amended,must be submitted with this Schedule.
MUNICIPALITY:u-vY\oi?cwno-{0Ir‘CC—S
S
ADDRESS:‘.O -II .....I e u.09/
JOB TITLE:cc e U*\E
-‘
CONTRACT PERIOD:FROM:Agril 1,2021 T0:Se tember 30 2024
BASIC FUNCTIONS TO BE PERFORMED BY EMPLOYEE:
1.CL -I-:3 ex.
A n‘\I evtier’
2.d r I“I 6»u r I “Pip
3..at 4 I rwx 4 .es ‘a ea‘-nI_.§
4.6 e 0.o.L4
5..a «I».er en .c.I -‘LQ>W~'(3'"
6.C.-\r»v~"In .‘.1 4 ‘I/mu PvI°~'L°
a"MINIMUMACCEPTABLE TRAINING,EXPERIENCE,KNOWLEDGE,SKILLS AND ABILITIES:
.9:UAOWIIL..'9<I'I ‘A.’U“f 'I"IV‘M 4 0 (4 L‘!L <1 0'-1'.’‘J V
*o :.«-In «rm ca«---
~~\35,9 ‘I ~..'.0.
I
K ‘L.’;L_4 -1 h’I4’-we Q {S‘0\!r(Q-
-‘’‘MI ~
0 \..l at‘;.4
IF POSITION IS ALREADYFILLED,NAMEOF EMPLOYEE:;QI4,,4;(&El:-I:OI_«,p
NAMEOF IMMEDIATESUPERVISOR:II [
I
POSITION WITHMUNICIPALITY:3 I62£m?£aI_,gof Q 26’C fg?
-25-
Page 469 of 642
WESTCHESTER COUNTY
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLEIII-C-1&TITLEIII-C-2NUTRITIONPROGRAMS
A
SUBCONTRACTING FOR FOOD
The Municipality shall not assign,transfer,subcontract,or othenlvise dispose of this Agreement or any
right,duty or interest herein without the prior written approval of the County.The Municipalitymay
subcontract for food,without obtaining approval from the County,where the Municipality does not
produce food;provided,however,that (a)the County shall be promptly noti?ed of each such food
subcontract and shall retain the right to disapprove any such food subcontract for cause;(b)the
Municipalityand the food subcontractor shall execute the agreement annexed hereto and made a part
hereof as Attachment 1;or some such similar agreement,the terms of which do not differ in any
material respect from the terms contained in Attachment 1;and (c)a copy of such agreement is
fowvarded to the County immediately upon execution by the parties thereto.If the Municipalityprepares
its own meals on site,the Municipalityis required to execute the letter annexed hereto and made a part
hereof as Attachment 2.
-27.
Page 470 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR /Ia
TITLE III-C-1 &TITLE III-C-2 NUTRITIONPROGRAMS
AEAQHMENJLI.
CATERER AGREEMENT
A.FOOD VENDOR NAME:I -)(J6
ADDRESS:“Ls”cLvv~0-f M9 0
./
MUNICIPALITYNAME:I.F 01
ADDRESS:
ESTIMATED TOTAL AMOUNTOF CONTRACT:
For Congregate Meals:$
For Home Delivered:$I
LOCATIONOF MEALSPREPARATION SITE:(-
‘csV
"T 'Z§’I Ma“\,0v(UMcklbwfMamaron
ccglul
'N1 (the "Food V ndor’s Addres ”)
lo
NUMBEROF SITES SERVED:I??,i HInM
ESTIMATEDTOTAL MEALSTO BE SERVED IN PROJECT YEARII‘
For Congregate Meals:25QQQZgfc -
For Home Delivered Meals:O K -
CHARGE PER MEALACTUALLYSERVED:
For Congregate Meals:$S
For Home Delivered Meals:$8'.
B.MUNICIPALITYAND FOOD VENDOR AGREE AS FOLLOWS:
1.Foo Vendor shall provide an estimated meals per day on the following days:
Monday /|'uesday Wednesday
I/Thursday(%=riday__&_Saturday Sun ay
,
«r~F J
2.The Food Vendor shall deliver such meals to ’€r‘(‘QUE
(the HOIWI
DAW
W
"Municipality")in heated or refrigerated containers that willmaintain hot od above 140 degrees F.and cold “("0§n.\1r5
food below 45 degrees F.
The Municipality's Employees willassist in unloading heated and refrigerated containers
from the transport vehicle.
-23-
Page 471 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR om «Mo 0 e
TITLEIll-C-1 &T|TLE III-C-2NUTRITIONPROGRAMS
A]:l:ASztlllllENJ'..1.l9.Ql:l:r_’I2l
CATERER AGREEMENT
3.The Food Vendor shall have such meals ready for transport in heated andlor refrigerated
containers no later than II a.m.each day.
4.All meals willfurnish one-third the Dietary Reference Intakes (DRls)developed and published by
the Institute of Medicine (IOM)and as required by the National Nutrition Program for the Elderly.
5.The following meal pattern willbe adhered to,to insure meeting one-third DRls:meat,?sh,poultry
(minimum of 2 oz.cooked edible portion not to include breading).Vegetables and fruit (3 servings),grainsl
whole grains (2 servings,1 ounce each,one serving must be whole grain),butter or margarine (1-2 tsp),and
dairy (1 serving).
6.Westchester County Department of Senior Programs and Services willsubmit to the
Municipalitya menu containing a minimumof a six-week cycle of meals approved by the project
dietitian.The Municipalityshall make its best efforts to adhere to this menu.In any event the
Municipalityshall adhere to the meal pattern requirements set forth in Paragraph 5.
7.(9 The Food Vendor shall provide enough food,according to the meal pattern,to provide meals for an
estimate _people per day which may include milk,bread,butter,napkins,salt,pepper,knives,folks.spoons
and such other necessary items for an adequate table setting as set forth in the bid speci?cations,the temts of
which shall be deemed incorporated by reference herein as if the same were set forth at length.
8.The Food Vendor shall prepare the food hot and ready to serve.Hot food must be at least 140
degrees F.and cold food 45 degrees F.when delivered by the transport vehicle.The Municipality'sNutrition
Site Manager willcheck all delivered food -as it arrives to insure proper food temperature and proper number of
meals.
9.The Food Vendor willbe open for inspection and program evaluation during the normal business
hours by representative of local and State Departments of Health,local nutrition program,County and State
Offices for the Aging,State Of?ce of General Services,U.S.Administrationon Aging.U.S.Department of
Agriculture and General Accounting Of?ce.
10.The Food Vendor shall meet all Federal.State and local health codes.
11.The Food Vendor shall be responsible for ensuring that all vehicles used in the transport for food
prepared hereunder are maintained in a clean manner.Such vehicles shall also be available for inspection by
the agencies listed in Paragraph 9 above.
12.The Food Vendor willimplement any recommendations made by the agencies listed in
Paragraph 9.
13.The Food Vendor shall indemnify and save harmless New York State and Westchester County
from any and all claim or claims whatsoever arising from or in connection with services rendered
hereunder,including,but not limitedto,claims resulting from poisoning caused by food pursuant to this
agreement.
-29-
Page 472 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES s N2021-2024 CMC6 8.HDC6 —ARP ACT FUNDS FOR u—v\(9.M6
TITLE III-C-1 &T|TLE III-C-2 NUTRITIONPROGRAMS
mA
CATERER AGREEMENT
14.The Food Vendor shall provide evidence of those insurance policies required by the
Municipality.
15.The Food Vendor shall post bond in the amount of one month's fees as security against default
by the Food Vendor in the performance of its duties under this contract.
16.The Food Vendor shall adhere to the provisions of the Civil Rights Act of 1964 and all
amendments thereto,Executive Order 11246 and 11375 as supplemented by 41 CFR Part 60 and agrees not to
discriminate against any individual on the basis of race,sex,color,creed,age,religion,disability,marital status
or national origin.
17.The Food Vendor shall provide the Westchester County Department of Senior Programs and
Services with a cost breakdown of the food provided by raw food,preparedfood,transportation,and other costs
attributed to the local project as New York State Of?ce for the Aging (NYSOFA)and Administration on Aging
may request.
18.The Food Vendor shall submit billings to the Municipalityat the end of each calendar month for the
actual number of meals prepared and any additional food prepared and delivered at the request of the
Municipality's Site Manager during the said calendar month.
19.The Food Vendor agrees to retain records substantiating the basis for payment hereunder for a
period of three (3)years following the ?nal payment hereunder,and shall make such records available to
representatives of the United States Department of Health and Human Services,the NYSOFA,the Westchester
County Department of Senior Programs and Services and the Municipality.in the event one or more of the
foregoing agencies commence an audit,or litigation or other action concerning the payments made under this
contract,the Food Vendor shall retain such records until such audit,litigation or other action is concluded,or
until expiration of the said three-year period,whichever is later.
20.The Food Vendor may tenninate this contract at any time during its term without cause by giving
not less than sixty (60)days prior written notice to the Municipality of the intention to terminate this contract and
the speci?c termination date.
21.This contract may be terminated by the Municipalityon thirty (30)days written notice to the Food
Vendor whenever such termination is in the best interest of the Recipient._.
The-l'uu1H(en»dor;HOHLOV‘1703 SEN/\U2_
\’?((‘€!;>ICI€i«’I‘I3/Z423(Original Signatu ré only)’Title (Date
The Municipality:I0v-A MnNnfdA(bL
By:
(Original Signatu re only)(Title)(Date)
.30.
Page 473 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR am»ix-9C
TITLEIII-C-1&TITLEIII-C-2NUTRITIONPROGRAMS
A]IA§l:lllllENI.Z
REGIONAL KITCHENAGREEMENT *’/I
AGREEMENT made this day of ,20 by and between:
a corporation,of the State of New York,with its
principal of?ce at
(hereinafter referred to as the "Preparer")
and a
corporation,of the State of New York,with its principal office at
(hereinafter referred to as the "Recipient")
WlINE§§EIl:l.'.
WHEREAS,the Preparer and the Recipient wish to enter into an agreement for the preparation
of Senior Citizens Nutrition Program Meals.
NOW,THEREFORE,the parties hereto do mutually agree as follows:
1.The Preparer shall prepare approximately meals per day.Monday
through Friday,excluding national holidays,from to ,on the
premises located at (“Preparation Site”),
at a cost of $per meal.
2.The Recipient shall be responsible forthe pick-up of such meals at the Preparation Site
and the delivery to the Recipient's distribution site.
The Preparer's Nutrition Program Employees willassist in loading heated or refrigerated containers
into the transport vehicle.
3.The Preparer shall have such meals ready for transport in heated andlor refrigerated
containers no later than a.m.each day.
4.All meals willfurnish one-third the Dietary Reference Intakes (DRls)developed and
published by the Institute of Medicine (IOM)and as required by the National NutritionProgram for the
Elderly.
-31-
Page 474 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES {“
2021 -2024 CMC6 8:HDC6 -ARP ACT FUNDS FOR 016
TITLE III-C-1 &TITLE III-C-2 NUTRITIONPROGRAMS
REGIONAL KITCHENAGREEMENT
5.The following meal pattern willbe adhered to,to insure meeting one-third DRIs:meat,?sh,
poultry (minimum of 2 oz.cooked edible portion not to include breading),vegetables and fruit (3
servings),grainsl whole grains (2 servings,1 ounce each,one serving must be whole grain),butter or
margarine (1-2 tsp),and dairy (1 serving).
6.Westchester County Department of Senior Programs and Services willsubmit to the
Preparer a menu containing a minimum of a six-week cycle of meals approved by the project
dietitian.The Preparer shall make its best efforts to adhere to this menu.In any event,the Preparer
shall adhere to the meal pattern requirements set forth in Paragraph 5.
7.The Preparer shall provide enough food,according to the mealpattern to provide mealsfor
approximately --people per day including milk,bread,butter and such other necessary
items as deemed appropriate by both parties.
8.The Preparer shall prepare the food hot and ready to serve.Hot food must be at least 140
degrees F.and coldfood 45 degrees F.when delivered ._bythe transport vehicle.The Recipient's
NutritionSite Manager willcheck all delivered food as it arrives to insure proper food temperature.
9.The Preparation Site willbe open for inspection and program evaluation during normal
business hours by representatives of local and State Departments of Health,local nutrition program,
County and State Offices for the Aging,State Office of General Services,U.S.Administrationon
Aging,U.S.Department of Agriculture and General Accounting Of?ce.
10.Preparer willimplementany recommendations made by the above-mentioned agencies in
paragraph 9.
11.The Preparation Site shall meet all Federal,State and local health codes.
12.Recipients shall be responsible for ensuring that all vehicles used in the transport of food
prepared hereunder,are maintained in a clean manner.Such vehicles shall also be available for
inspection by the agencies listed in paragraph 9 above.Recipient willimplement any
recommendations made by the agencies in paragraph 9 concerning transport vehicles.
13.The Preparer shall indemnify and save harmless New York State and Westchester County
from any and all claim or claims whatsoever arising from or in connection with services rendered
hereunder,including,but not limited to,claims resulting from poisoning caused by food pursuant to
this agreement.
14.The Preparer's posting of a bond in the amount of one month's fees as security against
default by the Preparer in the performance of its duties under this contract is hereby waived by the
Recipient.
-32-
Page 475 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR _.Own0 fwv~o~rtm€C/L-
TITLE III-C-1&TITLEIII-C-2NUTRITIONPROGRAMS
REGIONALKITCHENAGREEMENT
15.The Preparer shall adhere to the provisions of the Civil Rights Act of 1964 and all
amendments thereto,Executive Order 11246 and 11375 as supplemented by 41 CF R Part 60 and
agrees not to discriminate against any individualon the basis of race,sex,color,creed,age,religion,
disability,marital status or national origin.
16.The Preparer shall provide the Westchester County Department of Senior Programs and
Services with a cost breakdown of the food provided by raw food,prepared food,transportation,and
other costs attributed to the local project,as New York State Of?ce for the Aging and Administration
on Aging may request.
17.The Preparer shall submit billings to the Recipient at the end of each calendar month for
the actual number of meals prepared and any additional food prepared and delivered at the request of
the Recipient's Site Manager during said calendar month.
18.The Recipient agrees to pay all amounts due on said billings within two (2)weeks of the
receipt of said billings.
19.The Preparer agrees to retain records substantiating the basis for payment hereunder for a
period of three (3)years following the final payment hereunder,and shall make such records available
to representatives of the United State Department of Health and Human Services,the New York State
Of?ce for the Aging,the Westchester County Department of Senior Programs and Services and the
Recipient.In the event one or more of the foregoing agencies commence an audit,or litigation or
other action concerning the payments made under this contract,the Preparer shall retain such
records until such audit,litigation or other action is concluded,or until expiration of the said three-year
period,whichever is later.
20.The Preparer may tenninate this contract at any time during its term without cause by
giving not less than sixty (60)days prior written notice to the Recipient of the intention to terminate
this contract and the speci?c termination date.
21.This contract may be terminated by the Recipient on thirty (30)days written notice to the
Preparer whenever such termination is in the best interest of the Recipient.
The Preparer:
By:
(Original Signature only)(Title)(Date)
The Recipient:
By:
(Original Signature only)(Title)(Date)
-33-
Page 476 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 &HDC6 —ARP ACT FUNDS FOR
TITLE III-C-1&TITLE Ill-C-2 NUTRITIONPROGRAMS
BEm?
Without limitingthe right of the County to require additional reports and unless otherwise speci?ed in
writing by the County,the Municipalityshall furnish the following reports to the County Department
of Senior Programs and Services prior to the tenth (10th)working day of each month unless
otherwise noted:
1.
2.
10.
11.
12.
13.
Job description reports for personnel employed during the termof this Agreement.
Resumes of persons employed.
A report of personnel bene?t policies,including wages,hours,vacationand all other leave time and
fringe benefits shall be submitted to the County by the first day of the second month of the program.
Monthly time sheets of staff to be maintained for audit purposes.
Such accounts and documents as willserve to permit expeditious determination to be made at any
time of the status of funds within the award,including the disposition of all monies received from the
Municipalityand the nature and amount of all expenditures claimed against such funds.
At the request of the County,the Municipality willsubmit a writtenreport describing the methods
used to satisfy the service needs of low income minority individuals,and ‘Section 306(4)(B)(i)’older
individualswho are residing in rural areas,have greatest economic or social need (with particular
attention to low-income minority individuals and older individuals residing in rural areas),have severe
disabilities,have limited English pro?ciency,have Alzheimer's disease and related disorders with
neurological and organic brain dysfunction (and the caretakers of such individuals),and are at risk for
institutional placement,all as speci?ed in Section 306(4)(B)(i)of the Older Americans Act of 1965,as
amended.
Monthly Reports of service(s)provided,recipient population characteristics,and expenditures for the
program.
Claims for expenses incurred in the provision of said services,accompanied by such registration
forms or other documentation necessary to support claims for said expenses.
Participant Daily Registration Report
Monthly Nutrition Services Report
Monthly Contribution Report Indicating Bank Deposits for Title IIIC-2 Programs
Equipment Inventory Sheets for each item costing $300.00 or more purchased with funds
provided under this Agreement
Paid Food Bills.
-34..
Page 477 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLEIll-C-1 &T|TLE III-C-2NUTRITIONPROGRAMS
VOUCHERING SYSTEM FOR LINE-ITEMCONTRACTS
1.On a monthly basis Municipalityshould submit its payment voucher and back-up documentation for
budgeted expenses.For personnel expenses,provide payroll check numbers (if applicable),pay
dates and time frame.For all other expenses,submit copies of invoices,check numbers and dates
paid.When contributions have been received,copies of the deposit slips need to be included with the
monthly payment voucher.
[REMAINDEROF PAGE INTENTIONALLYLEFT BLANK]
-35-
Page 478 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES :32021-2024 CMC6 &HDC6 —ARP ACT FUNDS FOR
TITLE III-C-1 &TITLE III-C-2 NUTRITIONPROGRAMS
EI.AN.EQB.AI.I.D|I
Describe the Municipality's plan for providing for an organization-wide audit no less than once every two
years.If Municipalitydid not have an audit conducted during the preceding year it is required to have an
audit conducted during the current year.An audit should cover the two preceding years,except in the
case where audits are conducted annually.Audits are to be conducted in accordance with the
"Guidelines for Financial and Compliance Audits of Federally Assisted Programs,and the Standards for
Audit of Governmental Organizations,Programs,Activities and Functions."
1.When was the most recent audit conducted?D(‘~£’v-L4SI,Z 07'I
2.What time period was covered in the audit?/Tc:-?u ,at w’
3.Who conducted the audit?Name&Title ‘-u A a
4.Was a copy of the audit forwarded to the Westchester County Department of Senior Programs
and Services?C‘046 Fev'i0llSI130‘-I’.xYes ()No -Ifug,lease do o.
If Municipalitywillhave an organization-wide audit conducted during the current year,describe below
the plan for selection of anauditor,the period to be covered and the scope of the audit.If
Municipalitywillm_t have an audit conducted during the current year,brie?y describe below its future
auditplans.Q S PLLC _’
K
I (5 IL c\6'\.O
-36..
Page 479 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS ANDSERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR 20 0‘fl 0'73 ‘‘’''‘'‘‘/<M-'¢/C.
TITLEIII-C-1 &TITLEIII-C-2 NUTRITIONPROGRAMS
MIIE§
This category includes the monitoring,evaluation,and commenting on all policies,programs,hearings
and community actions which affect older persons,the conducting of public hearings on the needs of
older persons,the representation of the interests of older persons to public of?cials,public and private
agencies and organizations,and coordinating planning with other agencies and organizations,to promote
new or expanded bene?ts and opportunities for older persons.
Advocacy is not a service category,but is inherent in all services provided to the elderly.
Please describe the Municipality's speci?c plans for advocacy activities in this program year:
Page 480 of 642
WESTCHESTER COUNTY
DEPARTMENT OF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 -ARP ACT FUNDS FOR
TITLEIII-C-1&T|TLE III-C-2 NUTRITIONPROGRAMS
?
1.The Municipalityhereby certi?es that it willcomply with the equal opportunity clause
contained in section 202 of Federal Executive Order 11246,as codi?ed under 41 CF R 60-1.4,
attached hereto.
I i mgmwgnrclb
Munici aity
Signature of Person Signing Agreement Date
Title
Name of Staff Person Designated to be the
Af?rmative Action Of?cer
-33-
Page 481 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLE Ill-C-1 &TlTLE III-C-2 NUTRITIONPROGRAMS
During the performance of this Agreement,the Municipalityagrees as follows:
(1)The Municipalitywill not discriminate against any employee or applicant for employment because of race,color,
religion,sex,sexual orientation,gender identity,or national origin.The Municipalitywilltake af?rmative action to
ensure that applicants are employed,and that employees are treated during employment,without regard to their
race,color,religion,sex,sexual orientation,gender identity,or national origin.Such action shall include,but not
be limitedto 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 Municipalityagrees to post in conspicuous places,available to employees and applicants for
employment,notices to be provided by the contracting of?cer setting forth the provisions of this nondiscrimination
clause.
(2)The Municipalitywill,in all solicitations or advertisements for employees placed by or on behalf of the Municipality,
state that all qualified applicants willreceive consideration for employment without regard to race,color,religion,
sex,sexual orientation,gender identity,or national origin.
(3)The Municipalitywill send to each labor union or representative of workers with which he has a collective
bargaining agreement or other contract or understanding,a notice to be provided by the agency contracting
officer,advising the labor union or workers‘representative of the Municipality'scommitments under section 202 of
‘Executive Order 11246 of September 24,1965,and shall post copies of the notice in conspicuous places
available to employees and applicants for employment.
(4)The Municipalitywillcomply with all provisions of Executive Order 11246 of September 24,1965,
and of the rules,regulations,and relevant orders of the Secretary of Labor
(5)The Municipalitywillfurnish 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 willpermit
access to his books,records,and accounts by the contracting agency and the Secretary of Labor for purposes of
investigation to ascertain compliance with such rules,regulations,and orders.
(6)In the event of the Municipality'snon-compliance with the nondiscrimination clauses of this contract or with any of
such rules,regulations,or orders,this Agreement may be canceled,terminated or suspended in whole or in part
and the Municipalitymay be declared ineligible for further Government contracts in accordance with procedures
authorized in Executive Order 11246 of September 24,1965,and such other sanctions may be imposed and
remedies invoked as provided 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.
-39-
Page 482 of 642
WESTCHESTER COUNTY
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR
TITLE III-C-1&T|TLE III-C-2 NUTRITION PROGRAMS
?
(7)the Municipalitywill include 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 24,1965,so that such provisions willbe binding upon each
subcontractor or vendor.The Municipalitywilltake such action with respect to any subcontract or purchase
order as may be directed by the Secretary of Labor as a means of enforcing such provisions including
sanctions for noncompliance:Provided,however,that in the event the Municipalitybecomes involved in,or is
threatened with,litigation with a subcontractor or vendor as a result of such direction,the Municipality may
request the United States to enter into such litigationto protect the interests of the United States.
[REMAINDEROF PAGE INTENTIONALLYLEFT BLANK]
-40-
Page 483 of 642
WESTCHESTER COUNTY MUNICIPALITY:
DEPARTMENTOF SENIOR PROGRAMS AND SERVICES
2021 -2024 CMC6 8:HDC6 —ARP ACT FUNDS FOR Ouwx MC 0»A
11TLEIll-C-1 &T|TLE Ill-C-2 NUTRITIONPROGRAMS ~
:Paid staff assigned to programslservices in this schedule.
Job Descri tions must be submitted with schedule unless the are alread on ?le with WCDSPS.
(Employees/staff are de?ned as those persons for whom W2 forms are maintained.Persons receiving 1099
forms are not,for the purpose of this document,to be listed as employees).
1.Total number of paid staff:
2.Full-timepaid staff (30 hrs.or more per week):
3.Part-time paid staff (less than 30 hrs.per week):
4.Total number of paid staff 60 years of age or older:
5.Total number of paid female staff:
__i__
___Z__
V
2.
__.£__
Total number Ofpaid disabled staff:(2
2
O
__(i____
__l___
_;D___
_L
9’
7.Total number of paid minority staff:
a.Number of paid American |ndianIAlaskan Native staff:
b.Number of paid Asian/Paci?c Islander staff:
c.Number of paid Black staff (n_otof Hispanic origin):
d.Number of paid Hispanic staff:
e.Number of paid minority staff that fall
under two or more of the above minority statuses
Municipality Volunteers Assigned to Projects in this Schedule:
Aged 60+
Minority
-41-
Page 484 of 642
SCHEDULE “D”
CERTIFICATION REGARDINGDEBARMENTAND SUSPENSION
1)In order to assure compliance with 2 C.F.R.Part 180,2 C.F.R.Part 376,and other
applicable law,the Municipalitycerti?es that it,its principals,and af?liates
(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 Agreement been convicted of or had
a civiljudgment 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,falsi?cation or
destruction of records,making false statements,or receiving stolen property;
(c)Are not presently indicted for or othenlvise criminally or civillycharged 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 Agreement had one or more public
transactions (Federal,State or local)tenninated for cause or default.
2)Where the Municipalityis unable to certify to any of the statements in this paragraph,the
Municipalityshall attach an explanation to this certi?cation.
u-«l\/1‘I,Vka»()
Contracting Entity’s Name
Authorized Signature
Name:
Title:
Date:
Page 485 of 642
SCHEDULE “E”
NEW YORK STATE OFFICE FOR THE AGING
PROGRAM INSTRUCTION18-PI-17
NYSOFA CONTRIBUTIONS
AND OTHER PROGRAM INCOME POLICY
Page 486 of 642
NEW YORK STATE OFFICE FOR THE AGING
2 Empire State Plaza,Albany,NY 12223-1251
Andrew M.Cuomo,Governor Greg Olsen,Acting Director
An Equal Opportunity Employer
PROGRAM INSTRUCTION Number:18-Pl-17
supersedes:81 -TAM-Ill-B-6,82-Pl-Ill-1 7,
83-Pl-lll-B-35,84-Pl-6,
90-TAM-5,90-PI-23,92-Pl-56,
92-PI-56,03-PI-05,14-TAM-01
Expiration Date:
DATE:July 27,2018
TO:Area Agency on Aging Directors
SUBJECT:NYSOFA Contributions and Other Program Income Policy
ACTION REQUESTED:Review this Program Instruction (Pl)against local policies,
procedures,and documents and make any necessary modi?cations to ensure that
contributions and other program income received is appropriately solicited,collected,
protected,and used to expand and support services.
RESPONSE DUE DATE:There is no reply necessary at this time.However,Area Agencies
on Aging (AAA)must comply with this policy.A review of local policies should be
undertaken as soon as possible and appropriate corrective actions or policy enhancements
must be made.
PURPOSE:To ensure proper implementation of statutory and regulatory provisions for
program income and to ensure that the necessary internal controls exist to properly account
for and protect program income collected by the AAAs and their contractors.
BACKGROUND:Section 315 of The Older Americans Act (OAA)deals with Consumer
Contributions,i.e.,Cost Sharing and Participant Contributions.Various laws and
regulations,speci?cally including federal regulations at 45 CFR §1321.67,state law at
Section 214(4)(k)of the NYS Elder law,and state regulations at 9 NYCRR §§6654.5 and
6654.6,also impose requirements on program income.
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l.Statutory and Regulatory References
A.Section 315 of The Older Americans Act addresses consumer contributions,i.e.,cost
sharing and participant contributions.
1.Cost Sharing -Section 315(a)allows cost sharing for certain OAA-funded
services provided that the state implements a cost sharing policy complete
with a formal sliding scale to be used to determine each older person's share
of the cost of the service.Section 315(a)also details several other
requirements for a state implemented cost sharing policy including a provision
that permits AAAs to request a waiver from the state policy.
2.Contributions -Section 315(b)of the OAA states that “Voluntary contributions
shall be allowed and may be solicited for all services for which funds are
received under this act provided that the method of solicitation is noncoercive.
Such contributions shall be encouraged for individualswhose self-declared
income is at or above 185 percent of the poverty line,at contribution levels
based on the actual cost of services.”AAAs and service providers may not
means test for any service for which contributions are accepted or deny
services to any individualwho does not contribute to the cost of the service.
OAA §315(b)(4)requires AAAs to ensure that each service provider will:
a)provide each recipient with an opportunity to voluntarily contribute to the
cost of the service;
b)clearly inform each recipient that there is no obligation to contribute and
that the contribution is purely voluntary;
c)protect the privacy and con?dentiality of each recipient with respect to
the recipient's contribution or lack of contribution;
d)establish appropriate procedures to safeguard and account for all
contributions;and
e)use all collected contributions to expand the service for which the
contributions were given and to supplement (not supplant)funds
received under this Act.
B.Federal regulations -45 CFR §1321.67 imposes requirements on program income.
C.NYS Elder Law §214(4)(b)(3),as of the date of this policy's issuance,requires the
NYSOFA Director to provide by regulation the requirements for any participant
contributions and fee schedules used for community service projects and the manner
for the accounting and use of any such revenue.
Section 214(4)(k)requires NYSOFA to implement a cost sharing policy for in-home
(housekeeping/chore and homemaking/personal care),ancillary,and non-institutional
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respite services provided under the Expanded In-home Services for the Elderly
Program (EISEP).
Section 214(4)(k)also requires cost share for EISEP-like in-home services and non-
institutionalrespite services under the Community Services for the Elderly Program
(CSE).NYSOFA regulations at 9 NYCRR §§6654.5 and 6654.6 impose
requirements on program income under state funded programs.
Section 6654.5 deals with participant contributions and Section 6654.6 provides
program regulations for cost sharing called for under Section 541.4(k)of the NYS
Executive Law.
II.De?nitions
A.Program Income
Income from sources other than federal or state grants.This would include,for
example,private pay income and income from the sale of units to a Managed Long
Term Care (MLTC)plan.This would not include fundraising,endowments,bequests
or other gifts,or private grants.
B.Types of Program Generated Income
1.Contribution —Unless speci?cally stated otherwise,the term contribution shall
mean funds voluntarily paid to the AAAor a contracted service provider by a
service participant or their family member and/or caregiver at the time of or as
a result of delivery of one or more services.
2.Cost Share -When used in this Program Instruction,unless speci?cally stated
otherwise,the term cost share or cost sharing means a mandatory fee for in-
home services,ancillary,or non-institutional respite services provided in
accordance with EISEP standards.Such fees are based on the service
recipient's income with allowances for factors such as housing expenses.
3.Sale of Assets Purchased with Grant Monies -Proceeds from the sale of
assets that were originally purchased with grant funds and required matching
funds.
C.Terminology
1.Cash -Cash may refer to currency,checks,money orders,or a combination
of any or all of the three.
2.Client -When used in this policy ‘‘client'’will generally refer to the service
recipient unless the tenn is somehow quali?ed to imply a different meaning.
3.Consumer —Consumer can be the service recipient or a family member or
other caregiver.
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4.EISEP ln-home Services,including consumer directed —
Homemaking/personal care and housekeepinglchore services funded under
the Expanded In-home Services for the Elderly Program (EISEP).
5.EISEP-like Services including consumer directed -Homemaking/Personal
Care,Housekeepinglchore,and non-institutionalrespite services funded
under the Community Services for the Elderly Program (CSE).
6.Invoice -An itemized statement of services,which requires payment of a
certain amount.
7.Payment(s)-Funds received by the AAAor contractor.Payments may be for
contributions,cost sharing,or other purposes.
8.Service Provider -The AAA,a contractor of the AAA,or a contractor of
NYSOFA that administers programs to provide services to older New Yorkers
and/or their families and other caregivers.
Ill.Contributions
A.General Standards
1.Contributions are not appropriate for all services.Those services for which
there is nonnally a charge in the community should generate contributions.
Other services may be inappropriate for the generation of contributions
because they are typicallyfree in the community (e.g.,information and
assistance or outreach).However,contributions can be accepted for all
activities funded and/or operated by the AAAand for the general operation of
the AAAand its contractors as well.
Services for which contribution policies and procedures must be developed
include:
adult day services housekeepinglchore
caregiver services legal assistance
case management nutrition counseling
congregate meals personal emergency response
homemaking/personal care residential repair/renovation
home-health aide shopping assistance
home delivered meals transportation
in-home contact and support assisted transportation
health promotion
AAAs can choose to develop contribution policies and procedures for other
services as appropriate.
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Providers are not required to set either a suggested amount or a suggested
range for contributions.Should the provider choose to set amounts,the
suggested amounts should be based on the actual cost of services.
.AAAsmust consult with relevant service providers and older adults in the
AAA’s planning and service area to determine the best method for accepting
contributions.
.For OAA-funded programs,individuals whose self-declared income is at or
above 185 percent of the poverty line must be encouraged to contribute at the
actual cost of services.
.Consumers of services must be informed of and provided with the opportunity
to voluntarily contribute to the cost of the services funded by any program
administered by or through NYSOFA.However,if the service recipient is
required to cost share,no contribution shall be solicited for that service.
Caregivers can similarly be informed of the opportunity to voluntarily
contribute.
Consumers of services must be informed of the purpose for and use of
contributions (see Section VII of this policy).
.No service recipient may be denied a service because of inability or
unwillingness to contribute.
Periodic communications about contributions may be sent,with a frequency
not to exceed once per month for the same service to the same client.
10.Providers are required to allocate contributions to expand the service for which
11
it was given.
.Contributions for multiple services received at one setting or in one continuous
sequence must be accounted for with consideration for the program
requirements of the program funding the services,the most predominant
requirement being to expand services under the program that funded the
original service.If the various services are funded under one program,e.g.,
CSE,the client may be advised to make one contribution for all services
received.If the services are provided under more than one program,they must
be accounted for separately by some means,e.g.,color coded envelopes.
If contributions are received for contracted services,and funding is provided
under an Older Americans Act program,all contributions must be accounted
for and utilized by the contractor that has provided the applicable service.
Potentially,these requirements may make it difficultto account for
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contributions when multiple services are provided.AAAs are encouraged to
discuss the more complex situations with their assigned program and/or ?scal
NYSOFA staff.
12.When a special event (holiday party,picnic,etc.)is reported as a congregate
meal all contribution requirements relating to a congregate meal must be
applied to the special event.In addition,if federal andlor state funds (including
county funds as match)are used to fund part or all of the event,all
requirements speci?c to the funding stream(s)utilized must be followed.
B.Establishing Suggested Contribution Amounts
1.The suggested amount for contributions may not exceed the cost of the
service.
2.Actual costs must be considered in setting the suggested contribution level.
3.Recommended contribution amounts are to serve only as guides to service
users and are not to be used in a coercive manner.
4.Service providers should not attempt to support the entire program from
contributions.
5.AAAs must consider the income ranges of older adults in the AAA’s planning
and service area and the service provider's other sources of income when the
AAAis developing a contribution schedule.
6.Suggested contributions may be either:
a)Fixed or ?at rate not to exceed the cost of the service (e.g.,$3.00 per
meal,$1.50 per trip or zone);or
b)Sliding scale contribution.At the top of the scale,the suggested
contribution would be set at the full cost of service for those with
incomes of 185%or more of the Federal Poverty Level (FPL).In setting
up schedules,be realistic about the maximum and minimum points of
the scale.
7.Program/Service Speci?c lnfonnation.
a)Congregate and Home Delivered Meals:
Electronic bene?t transfers (EBT)under the Supplemental Nutrition
Assistance Program (SNAP)program may be accepted for Congregate
and Home Delivered Meals contributions.
b)Cost Share Services:
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Contributions cannot be solicited from an individualwho pays a cost
share for that speci?c service.
C.Methods for Informing Individuals of the Opportunity to Contribute
1.Regardless of the medium used to relay the contributions request,AAAs
should take the same care with all communications.These rules apply to any
request for contributions.
.Communications,electronic or othenlvise,may include information concerning
services and contribution policies and may request but not demand
contributions from individualconsumers.
When discussing contribution amounts,AAAor contractor staff may advise
service recipients of the actual cost of the service,suggested contribution
amount (if any),and the opportunity to make a voluntary contribution.
Materials re?ecting suggested contribution levels,e.g.,sliding fee scales,
service costs,etc.,may be given to the client for guidance.
Great care must be taken in the development and use of statements of actual
costs of services to ensure that they are not perceived as being coercive or
resemble an invoice or bill in any way.
.Any reference related to a suggested contribution amount that implies a fee,
e.g."you should pay,""you ought to be able to afford,"or "your fair share is,"is
prohibited.
For those services for which contribution policies and procedures are
developed,methods of informing participants include the use of letters,signs,
and other materials.
Communications,printed or electronic,from AAAs and/or contractors
speci?cally soliciting contributions,
a)must meet the following requirements:
i.Due recognition must be given to the source of the program funds,
generally the US Department of Health and Human Services -
Administrationon Community Living (ACL)and/or NYSOFA.If
other entities provide funding,e.g.,County Government,it would
be reasonable to give them due recognition also.
ii.A statementthat explains that contributions made as a result of
receiving service(s)are completely voluntary and that services will
not be affected because of an inabilityor unwillingness to
contribute."
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iii.If a suggested contribution amount is included,it must be clear it is
only a guide and,if participants choose to contribute,their
contribution should re?ect their own circumstances.However,
individuals whose self-declared income is at or above 185%of the
FPL shall be encouraged to contribute at the actual cost of
services.
iv.An explanation of the purpose for and use of contributions,and
that all contributions are to be used to expand the service for which
the contributions were given.
b)m_ayinclude:
i.The amount of the suggested contribution for speci?c services.
ii.Information on the full cost of the service.
iii.A statement that a receipt may be provided for contributions made.
c)mustnotinclude:
i.Use of the word “donation”when referring to a “contribution.”
ii.Using the word "free"to describe a service which is funded under
the Older Americans Act or the New York State Elder Law.
iii.Language that suggests there willbe any consequence because
the client decided not to contribute.
iv.Language that suggests that income is a factor in determining
eligibilityfor a program.
v.Any indication that the contribution willbe tax-deductible.
vi.Terms such as “amount due,”“your fair share,”or any other
language that suggests the recipient is required to pay an amount.
d)Written communications soliciting contributions may not be distributed
more than once a month for the same service to the same client.
8.Signs.
a)‘Signs may be used at the point of service (e.g.,transportation,health
promotion activities).
b)When a sign is used,it must:
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i.State the voluntary nature,purpose,and use of contributions;and
ii.Give credit to the funding sources,e.g.,ACL,NYSOFA,the
county,etc.
c)A sign may state:
i.The suggested amount of contribution;and
ii.The actual/approximate cost of the service.
d)For Congregate NutritionSites:
i.Signs are required.
ii.Signs must state the suggested amount of contribution,including
the full cost of service and/or guest meal.
IV.Cost Share-Under the EISEP and CSE programs -certain clients who receive EISEP or
EISEP-like services other than case management must cost share according to the
sliding scale developed by NYSOFA.Cost sharing policy is extensively documented in
the EISEP standards and regulations and the cost sharing forms and income levels are
updated on an annual basis.Therefore,this policy willonly address cost sharing from
the standpoint of proper accounting and safeguards for cash received.
V.Sale of Assets Purchased with Grant Funds
A.When selling or trading assets purchased with state or federal grant funds,the
overriding principle is that the proceeds from the sale (i.e.,income)willstay with the
program where the funds‘to purchase the asset originated.
B.If the program funding used to purchase the asset no longer exists,the proceeds
from the sale must be used in other programs administered by the AAAor contractor
that meet the same need or serve the same program area.
C.If the asset was sold or traded-in to acquire a replacement asset,the replacement
asset must be used for substantially the same purposes as the asset being disposed.
D.The NYSOFA Equipment Inventory &Disposition Form is designed to account for the
original funding for the purchase of the asset and to eventually document and
account for the disposition of the asset.It also provides very good documentation for
an agency's inventory purposes.A copy of this form can be obtained from the ?scal
team at NYSOFA.
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VI.Con?dentiality
A.Program-generated income must be handled in a manner that protects the privacy
and con?dentiality of all individuals.Envelopes may be made available for
participants to make contributions.They may be encoded to facilitate accounting for
contributions by program or service,but not so that the contributorcan be identi?ed.
B.Cost share income is not con?dentialas the payee’s identity must be known by the
AAAor its contractor so that proper accounting records can be maintained.However,
the ?nancial information known about the program recipient may never be used for
any purpose other than calculating or collecting the required cost share amounts or
determining eligibilityfor participation in other program(s).
VII.Use of Income
A.Expansion of Services.
1.All program-generated income must be utilizedto expand or support services
delivered under the program for which it is collected.
a)For all Older Americans Act programs,contributions must be used to
expand the services of the provider that collects the contributions.
Under state programs and federal programs not regulated by 45 CFR §
1321.67 (i.e.,not established under provisions of the OAA),service
expansion must comply with item Vll.A.1.above although not
necessarily at the same service provider.
b)One exception to this rule is cost share receipts collected under EISEP,
which may be transferred to CSE and used to expand CSE services.
2.Allprogram income must be utilizedto expand or support services during the
program period in which it is collected.If a service is provided during the 12th
month of a program period and a contribution is received by the service
provider in the ?rst month of the subsequent program year,services must be
expanded in the latter period.Program income may not be accumulated and
used to form a fund balance.
B.Use of Income as Match.
1.Income generated through the provision of services funded by Older
Americans Act-funded programs may not be used for local matching purposes.
2.Contributions generated under CSE and EISEP can be used as a “match of
last resort.”The term “match of last resort”implies that without using these
contributions as match,there are not suf?cient local funds available to match
the state grant,services to older New Yorkers would need to be curtailed,and
state funds would go unexpended.When local funding is available to match
10
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CSE and EISEP,contributions may not be used as match.
3.Cost share receipts may not be used as local match under NYSOFA’s current
cost share policy.
Vlll.Safeguards for Program Income
A.Except as provided in paragraph B below,all paid staff members,both AAAand
contractor staff,who handle program income must be bonded with the exception of
government employees (who are already covered)and attorneys providing legal
services (who already operate under standards for client funds contained in the Rules
of Professional Conduct,enforced by the Appellate Divisions of the Supreme Court).
Bonding is insurance against the misappropriation of funds.Should there be a theft,
the bonding company willcover the losses (subject to potential limitsand
deductibles)so that the programs for older adults willnot suffer.Agencies can obtain
a “Blanket Fidelity Bond"for all employees.Volunteers who jointly count program
income with a staff member are not required to be bonded.A volunteermust never
count program income without a bonded employee present.
.As an alternative to bonding,a provider may obtain a commercial insurance policy
that would cover losses arising from employee theft.If a provider has an insurance
policy covering for losses due to employee theft,fraud,or embezzlement,the AAA
may accept such proof of insurance coverage as a substitute for bonding.If a
provider seeks to use insurance as a substitute for bonding,the provider should be
required to produce proof of such insurance to the AAA.The AAA is responsible for
verifying that the insurance coverage is a comparable substitute for bonding of
provider staff and is adequate to safeguard program income.
.After program income is initiallycounted and recorded on cash receipts logs (or
ledgers),the fewest possible number of people must handle cash.Staff preparing
cash receipts for deposit should count the cash and reconcile it to the cash receipt
logs before preparing the deposit.Discrepancies should be explained and corrected.
.Program income must not be taken home.The entire amount of program income
collected should be deposited in a bank on a daily basis.When this is not possible,
funds must be stored in a secure location at the AAAor contractor of?ce daily and
deposited in a bank no less frequently than weekly.
Under no circumstance will it be acceptable to make withdrawals or loans or cash
checks from program income received.The entire amount of the program income
collected must be deposited into a bank account and then used for the purpose
intended,i.e.,expansion or support of program and services.
Periodic,but no less than monthly,reconciliations of cash receipt records
(certi?cations of daily contributions and cash receipt logs),deposit slips and bank
statements must be performed and any discrepancies investigated and explained to
1]
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the AAADirector’s satisfaction.When possible,the person performing these
reconciliations should not be involved in collecting,counting,or depositing the
program income.
.Records of program income received at congregate sites,on each meal and
transportation route,and in the service provider or AAAof?ce should be maintained
and periodically analyzed.lrregularities should be brought to the AAADirector’s
attention.
.Variations in safeguards for handling different types of program income that is
collected in different settings.
1.Contributions Collected in a Congregate Setting.
a)
b)
Contributions must be deposited into a locked box by the program
participant.For con?dentiality purposes,envelopes may be provided to
the participants.
Congregate Meal staff/volunteers should not have access to the
contents of the locked box other than to count contributions at the end
of the meal service.Contributions must be jointly counted daily by at
least two people,as described in V||l.A above.
Each person counting the contributions must sign a form certifying the
amount collected for each day.If contributions are received for services
funded by more than one program (e.g.,Ill-C-1 and WIN),the
accounting system must capture the amount of contributions generated
by each program.
2.Contributions Collected by Home Delivered Meal Route Drivers.
8)
b)
Contributions must be deposited into a locked box.The deposit should
be made directly by the service recipient when possible.When it is not
possible or practical for the service participant to place the contribution
into a locked box,the contribution should be given to the person
delivering the meal in a sealed envelope that can be placed in the
locked box upon return to the vehicle.The driver must not have access
to the contents of the locked box.The locked boxes should be returned
to the AAAor contractor at the end of each route.
The locked boxes must be opened at the AAA or contractor and
counted daily by two staff members when possible.Each person
counting the program income must co-sign a form certifying the amount
of cash counted for each day.If contributions are received for services
funded by more than one program (e.g.,Ill-C-2 and WIN),the
accounting system must capture the amount of contributions generated
by each program.
12
Page 498 of 642
c)When feasible,drivers should be rotated among routes.
3.Contributions Collected by Transportation Drivers.
a)Contributions must be deposited into a locked box.The deposit should
be made directly by the senior when possible.For con?dentiality
purposes,envelopes may be provided to the participants.The driver
must not have access to the contents of the locked box.The locked
boxes should be returned to the AAAor contractor at the end of each
route.
b)The locked boxes must be opened at the AAAor contractor’s of?ce and
counted daily by two staff members when possible.Each person
counting the program income must co-sign a form certifying the amount
of cash counted for each day.If contributions are received for services
funded by more than one program (e.g.,lll-B and CSE),the accounting
system must capture the amount of contributions generated by each
program.
c)When feasible,drivers should be rotated among routes.
4.Contributions,Cost Share,and Other Income Received at AAAor Contractor
Offices.
a)Program income received through the mail or dropped off at AAAor
contractor of?ces should be recorded in ledgers by the staff person
receiving and opening the mail.Receipts should then be fonlvarded to
appropriate staff for preparation for deposit.
5.Contributions Collected by Legal Services:In regard to the Legal Assistance
Program,there are exceptions to some of the general requirements for
contributions.These are:
a)Bonding:Because all attorneys operate under standards for client funds
contained in the Rules of Professional Conduct,enforced by the
Appellate Divisions of the Supreme Court,it is considered unnecessary
for the attorneys to obtain performance bonds.This should not be
considered in any way to lessen the obligation to account for
contributions;these funds should be treated in the same manner as
client funds,and should be accounted for according to normal
budgeting requirements.
b)Daily counting of contributions:Because the provisions of the New York
Rules of Court and the Rules of Professional Conduct are applicable to
this area,daily reporting is considered unnecessary.
l3
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c)In all other respects,the contributions policy for legal assistance must
conform to the requirements of this policy on program income.
I.Receipts shall be provided upon request of the service recipients or those acting on
their behalf.
IX.Accountability For All Program Income:An audit trail of all incoming program income
must be maintained by program (e.g.,Ill-B,lll-C-1,CSE).Within EISEP and CSE,
contributions and cost share must be accounted for separately.The ledger and
supporting documentation (e.g.,deposit slips,certi?ed forms,etc.)must provide a clear
audit trail so that at any given time it is known how much and what type of income has
been collected from each program.Whenever possible,accounting records must be kept
by someone not involved in handling cash receipts.
X.Fundraising Activities
A.Fundraising activities aimed at the general public are permissible and encouraged.
However,as noted below,the cost associated with fundraising activities is not
allowable under NYSOFA administered grant programs but the costs may be offset
against the revenue derived from the fundraising activity.
1.2 CFR §200.442(a)applies to both municipalities and not-for-pro?t
organizations.It states that “Costs of organized fund raising,including ?nancial
campaigns,endowment drives,solicitation of gifts and bequests,and similar
expenses incurred to raise capital or obtain contributions are unallowable.
Fund raising costs for the purposes of meeting the Federal program objectives
are allowable with prior written approval from the Federal awarding agency.
Proposal costs are covered in §200.460 Proposal costs.”
B.Donations that are not received as a direct result of a delivery of a service may be
used as appropriate under the laws governing their type of organization (i.e.,
Municipal Law or Not-for-Pro?t Incorporation Laws).These donations may come from
fundraising activities or as an unsolicited gift.
XI.Approval of Contractor Program Income Procedures -Procedures used by AAA
contractors to implement these policies are subject to prior approval by the AAA.
pRoGRAMs AFFECTED;Title Ill-B IZITitle Ill-C-1 ETitIelll-C-2
IZITitle Ill-D IE Title lll-E [Z]CSE IX]WIN [:1 Energy
IZIEISEP IX]NSIP [I Title V I]HIICAP El LTCOP
El NYConnects [Z]Other:Any NYSOFAprogram which generates Program Income
CONTACT:Aging Services Representative
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SCHEDULE “F”
NEW YORK STATE OFFICE FOR THE AGING
STANDARD ASSURANCES
ATTACHMENTA,
The 2021-22 ANNUALUPDATEto the 2020-24 FOUR YEARPLAN,
April 1,2021-March 31,2022
Page 501 of 642
New York State Office for the Aging
ATTACHMENTA
The 2022-23 Annual Update to the 2020-24 FOUR YEAR
PLAN
STANDARDASSURANCES
April1,2022-March 31,2023
Page 502 of 642
The Standard Assurances included in this 2022-23 Annual Update (hereafter collectively
referred to as “Update")shall be effective April1,2022.
Standard Assurances Agglicabie to All Programs
1.Statutes.Regulations,and Policies:The area agency on aging (AAA)assures that all its
activities under this Plan shall conform withall applicable Federal.State.and local laws.and
with Federal and State regulations.and program standards and Program Instructionsof the
New York State Office for the Aging (NYSOFA)that apply to such activities.Applicable laws
include but are not limitedto the following:
Federal Statutes,Regulations,and Policies
The Older Americans Act (OAA)of 1965,as amended (42 U.S.C.§3001.et.seq.)
2 CFR Part 200 (UniformAdministrativeRequirements.Cost Principles,and Audit
Requirements for Federal Awards)
2 CFR Part 376 (Nonprocurement Debannent and Suspension)
2 CFR Part 382 (Requirements for Drug-Free Workplace (Financial Assistance)-
implementing2 CFR Part 182)
45 CFR Part 75 (UniformAdministrativeRequirements,Cost Principles,and Audit
Requirements for HHS Awards)
45 CFR Part 80 (NondiscriminationUnderPrograms Receiving Federal Assistance
Through the Department of Health and Human Services E?ectuatlon of Title Vi of
the CivilRights Act of 1964)
45 CFR Part 84 (Nondiscriminationon the Basis of Handicap in Programs or Activities
Receiving Federal FinancialAssistance)
45 CFR Part 93 (New Restrictions on Lobbying,see 91-Pl-05 [01l24l91])
45 CFR Part 1321.Subparts A-D (Grants to State and Community Programs on Aging)
Age Discriminationin Employment Act of 1975,as amended (29 U.S.C.§621,et seq.)
Americans with DisabilitiesAct of 1990.as amended (42 U.S.C.§12101,et seq.)and
implementing Federal regulations (28 CFR Parts 35 and 36)and 17-Pl-21
[08I04I17].
CivilRights Act of 1964.Title VI.as amended (42 U.S.C.§2000d,et seq.)
Equal Employment Opportunity Act of 1972.as amended (42 U.S.0.§2000s,et seq.)
Equal Pay Act of 1963.as amended (29 U.S.C.§206)
Hatch Act (5 U.S.C.§1501,et seq.,Political Activity of Certain State and Local
Employees)
Home Energy Assistance Act of 1981,as amended (42 U.S.C.§8621,et seq.)
RehabilitationAct of 1973.Section 504 (29 U.S.C.§794,Nondiscriminationunder
federal grants and programs)
Page 503 of 642
Single Audit Act Amendments of 1996 (31 U.S.C.§7501,et seq.)
UniformRelocation Assistance and Real Property AcquisitionsAct of 1970 (42 U.S.C.§
4601.et seq.)
Office of Management and Budget (OMB):
OMB CircularA-102 (UniformAdministrativeRequirements for Grants and
Cooperative Agreements with State and Local Governments)codi?ed at 2
CFR Part 200
OMBCircular A-133 (Auditsof State and Local Government and Non-Pro?t
Organizations)codifiedat 2 CFR Part 200.500
Federal Executive Order 11246.as Amended by Executive Order 11375 (At?rmative
Action).as Amended by ExecutiveOrder 12086 (Consolidationof Compliance
Functions).and as Amendedby ExecutiveOrder 13279 (Equal Protection for
Faith-Based and Community Organizations)
Executive Order 13166 (Improving Access to Senrices for Persons withLimitedEnglish
Pro?ciency)
HHS Grants Policy Statement (U.S.Department of Health and Human Services)
httgs://www.hhs.govLsites[defaultl?iesLqrants/grantsIgoIicies-
regulationslhhsggs107.gdf
State Statutes,Regulations,and Policies
New York State Elder Law
New York State Of?ce for the Aging Rules and Regulations (9 NYCRRParts 6651,
6652,6653,6654.6655,and 6656)
Executive Law,Article15 (Human Rights Law)
Executive Law.Article7-A (Solicitationand Collectionof Funds for Charitable Purposes)
AllNYSOFAProgram Instructions
(httgs:/[aging.nz.gov/Providersandsta?/lssuances/lssuances.cfm)
2.Program implementation:The AAA identi?ed in this Plan has the authority and the
responsibility for effective implementationof Title ill of the Older AmericansAct (OAA).
Community Services for the Elderly (CSE).Expanded in-Home Services for the Elderly
Program (EISEP).congregate Services initiative(CS1),Wellness in Nutrition(WIN).State
Transportation Program.Health Insurance lnforrnatlonCounseling and Assistance Program
(HIICAP).and Caregiver Resource Center (CRC)programs and to support Title Vii and the
State Long Term Care Ombudsman Program (LTCOP).ThisAAAagrees to carry out directly
or through contractualor other agreements,programs in its planning and service area (PSA)
as detailed in this Plan.and in its Title ill-B.Title Ill-C.Title ill-D.and TitleIll-E.EISEP.CSE.
CSI.WIN.State Transportation Program.HIICAP,and CRC Applitions for Funding
(Applications).
3.Changes to this Update:The AAAassures that it shall submit forapproval to NYSOFA
necessary documentation for changes.additions.or deletions to this approved Update.and
3
Page 504 of 642
the Title Ill-B.'l“itleill-C.‘File Ill-D.Title lli-E.EISEP,CSE.CSI,WIN,State Transportation
Program.HIICAP,and CRC Applications.
.Utilization of Funding:The AAA understands and agrees that it shall apply only for funds
which are necessary to meet the speci?c needs of older adults and caregivers within its PSA
for the next year and understands that NYSOFAwillnot award any funds which cannot be so
utilized.
.Approved Costs,Budget Modi?cations:
A.Expenditures:The AAAagrees that expenditures shall be made only for authorized items
of expense contained in the budget section of the approved Applications.Cost overruns
for an individualbudget category for authorized items of expense are allowed up to $1.000
or 10%of the budget category (whichever is greater)if the total costs do not exceed the
total amount of the grant.When expenditures in excess of $1.000 for items not previously
budgeted (e.g..equipment.personnel.or contractor items)become necessary,the AAA
shall submit a written request to NYSOFA and await NYSOFA approval before making
such expenditures.if costs for an individualbudget category exceed the budgeted amount
by both $1.000 and 10%.a budget modi?cationmust be approved in writing by NYSOFA
before these costs willbe reimbursed.(See 05-Pl-09 [6115105]).
B.Equipment Disposition:if equipment costing $1,000.00 or more is purchased with any
Federalor State funds under this Plan.and the equipment is no longer needed for activities
supported by such programs.NYSOFA reserves the right to select a recipient for and
approve the transfer to such recipient of such equipment,which must be used for services
to older adults and caregivers.
.Vouchering:The AAAagrees that State Vouchers submitted for reimbursement of expenses
incurred in the conduct of this Agreement willnot includeany expenses which have been.or
willbe.reimbursed from other sources (e.g..other Federal or State funds).The AAAshall ?le
claims for all payments on a timely basis in accordance with procedures promulgated by
NYSOFA.The AAAagrees to accept payments electronicallyas required by New York State
for expenses incurred and willenroll in the OSC (Office of the State Comptroller)electronic
payment program.unless a request for Exemption from Electronic Payment is approved by
NYSOFA.
.Access to Records:The AAAagrees to maintain appropriate programmatic and ?scal
records for the programs includedunder this Plan.Such records must be retained for six years
after receipt of ?nal payment.Authorizedrepresentatives of the Administrationfor Community
Living(ACL).the New York State Comptroller or his authorized representatives and staff of
NYSOFAshall have access to and right to examine all books.documents.and all pertinent
materials of the AAArelated to the programs includedunder this Plan.in addition.the AAA
shall provide access to other Federal and State governmental agencies at the request of
NYSOFA.
.indemnification:The AAAagrees to hold NYSOFAand the State of New York hannless and
indemnify it from liabilityfor actions the AAAtakes under this Plan.In the event any claim is
made or any action is brought against NYSOFA or the State of New York.arising out of
negligent or careless acts or any neglect.fault or default of an employee.agent.independent
contractor.trustee or volunteer of the AAA.either within or without the scope of his/her
employment or scope of authority.or arising out of the AAA's negligent performance.NYSOFA
shall have the right to withholdfurther payments for the purpose of set-off in suf?cient sums
4
Page 505 of 642
to cover the claim or action and accompanying litigationcosts.The rights and remedies of
NYSOFAprovided for in this Standard Assurance shall not be exclusive and are in addition
to any other rights and remedies provided by law or under this Plan.
Personal Client lnfonnation:The AAA agrees that personal information relating to
individualswho apply for or receive services pursuant to this Plan shall be kept con?dential
by the AAAand shared on a need-to-knowbasis only with AAAand contractor staff for
purposes of providing programs and services.Such infonnationcan be shared with entities
outside those involved in delivering programs and services only withthe infonned consent of
the individualserved or pursuant to a court order or when there is deemed to be actual and
immediatedanger to the health or welfare of the individual.
10.Contracts:
10.1
A.
AAA Responsibilities for contract Administration.
Minority and Women Owned Business (MIWBE)Contracts:The AAAassures that it
willcomply with all Federal,State,and local laws regarding opportunities for minority
ownedloperated and women ownedloperated organizations.
Service-Disabled Veteran-Owned Businesses (SDVOB)contracts:The AAAassures
that itwillcomply withall Federal,State.and local laws regarding opportunitiesfor service-
disabled veteran-owned businesses (SDVOB)organizations.
Technical Assistance:The AAAshall provide technicalassistance and informationin a
timely manner to all contractors.
Contract Approval:The AAAshall enter into formal contracts in accordance with the
Contractor Roster contained in this Plan.Allcontracts shall be writtenin accordance with
Federal.State and local standards and a copy of the fully executed contract (including
budgetary information)shall be forwarded to NYSOFAno later than thirty (30)days after
the execution date of the contract.The AAAshall maintain contracts for all contractors as
well as supporting documentationfor all vouchers from contractors in accordance withthe
Section 7.Access to Records.The AAAwhen contracting with a business entity (rather
than a non-profit organization)for the delivery of OAAandlor CSE services shall comply
with the review process established by NYSOFA.
contract Monitoring:The AAAshall monitorits contractors to ensure that contractors
perform in accordance with the requirements of Federal,State.local laws.regulations.
and guidance documents (including AoAIACLand NYSOFA Program Instructions.
Technical Assistance Memoranda,and informationMemoranda)and this Plan and make
expenditures only for authorizeditems of expense containedin the approved budgets.The
AAA shall further ensure that if and when other than authorized expenditures become
necessary.the contractor shall request and await AAAapproval before incurring such
expenditures.The AAAshall make any necessary budget modificationsand shall submit
a copy to NYSOFAwithin30 days of its effective date.
Funding Limitations:The AAAmay enter into a contract that extends beyond the renewal
date of an Application.In entering into a contract beyond the renewal date of an
Application.the AAAshould not make a commitment that may exceed the next year's
annualized funding level.and the contract must state that it is contingent upon the
provisionof funding to the AAAin the subsequent year.
5
Page 506 of 642
G.Data and Programming:The AAA assures that any service.product.report or "other
informationgenerated by a computer or otherwise supplied under this Plan provided by
the AAAto NYSOFAor other State or Federal agencies shall.when used in accordance
withsupplied documentation.be able to accurately process dateltime data (including.but
not limited to.calculating.comparing.and sequencing)transitions,including leap year
calculations.
Any services or products purchased withfunds under this Plan shall come witha warranty
that those services shall be provided in an accurate and timely manner without
interruption.failure or error.due to inaccuracy of the service's or product's operations in
processing dateltime data (including but not limited to calculating.comparing.and
sequencing)various dateltime transitions includingleap year calculations.
The supplier of such services shall be responsible for damages resulting from any delays.
errors or untimely performances resulting therefrom,including but not limitedto the failure
or untimely performance of such services.
H.conformance with This Plan:The AAAagrees that all contracts,including contractor's
subcontracts.funded under this Plan shall contain a provision that the work will be
performed in accordance with the terms of this Plan.and further agrees to make such Plan
availableto its contractor for such purposes.
I.integrity and Public Purpose:The AAAshall maintainthe integrity and public purpose
of services provided.and service providers.under the OAA in all contractual and
commercial relationships.
J.Disclosure of Contractors and No Diminlshment of Services:The AAAshall:
1)disclose to the Assistant Secretary of the AoNACL and the Director of the State
agency:
a)the Identityof each non-governmental entity with which such agency has a contract
or commercialrelationshiprelating to providing any service to older adults;and
b)the nature of such contract or such relationship;
2)demonstrate that a loss or diminutionin the quantity or quality of the services provided.
or to be provided.under the OAAby the AAAhas not resulted and willnot result from
such contract or such relationship;and
3)demonstrate that the quantity or quality of the services to be provided under the OAA
by the AAAwillbe enhanced as a result of such contract or such relationship.
K.Use of OAA Funds:The AAA agrees that funds received under the OAA shall not be
used to pay any part of a cost (including an administrative cost)incurred by it to carry out
a contract or commercial relationship that is not carried out to implement the OAA.
L.Receipt of OAA Services:The AAAagrees that preference in receiving services under
the OAA shall not be given by such agency to particularolder adults and caregivers as a
result of a contract or commercialrelationship that is not carriedout to implement the OAA.
Page 507 of 642
M.Focal Points:The AAAshall specify.in grants.contracts or agreements implementing the
N.
10.2
Plan.the identity of each focal point so designated.
AAA Funding Liability:The AAAassures that its contracts with providers shall provide
that all payments to be made thereunder are subject to the availability of Federallstate
funds and the AAAshall have no liabilityunder the contract beyond the amounts available
under adopted Federal and State budgets.
Record Maintenance:The AAAwillrequire all contractors to maintain records and make
reports in such form and containing such informationas may be required by the AAAand
NYSOFA.The AAAwillrequire all contractors (including contractor's subcontractors)to
comply with the provisions of the above Section 7 Access to Records.to maintain such
accounts and documents as willpermit expeditious determinationto be made at any time
of the status of award funds,including the dispositionof all monies received from the AAA
and the nature of all expenditures claimed against such funds.
Targeting:The AAAshallundertakea leadership role in assisting communitiesthroughout
the planning and service area to target resources from all appropriate sources to meet the
needs of older persons with greatest economic or social need,including low income
minorityindividuals,individualswith limitedEnglish language pro?ciency and older adults
residing in rural areas.Such activities may includelocationof services and specialization
in the types of services most needed by these groups to meet this requirement.However,
the area agency may not permita grantee or contractor under this part to employ a means
test for services funded under this part.For purposes of this assurance the term “means
test”is de?ned as an eligibilitydeterminationfor a pnogramor for services based upon an
individuai’sor family's income andlor assets.
AAA contract Requirements.
AAA assures that its contracts with providers of services shall include,and that its
contractors will include in any subcontracts.the following provisions in addition to the
provisions specified in B below:
1)Targeting.The Contractor,to the extent it has discretion regarding to whom it will
provide services,agrees to provideservices to those unserved and underservedolder
adults in greatest socialor economic need,particularlythose who are low income.low
income minorities,older adults withlimitedEnglish proficiency,NativeAmericans,and
frail/persons withdisabiiitiesand older adultsresiding in rural areas in accordance with
their need for such services.and to meet speci?c objectives established by the AAA
for providingservices to the above groups withinthe PSA.The Contractor agrees to
concentrate the services on older adults in the targeted populations identi?ed by the
AAAfollowingthe methods the AAAhas established for complyingwith the targeting
requirements under the OAA and the Equal Access to Services and Targeting Policy
issued by the New York State O?ice for the Aging (See:12-Pl-O8[07I17I2012]).
Language Access.The Contractor shall inform persons with limited English
proficiency of the availability of language assistance,free of charge.by providing
writtennotice of such assistance in a mannerdesigned to be understandableby limited
English pro?ciency persons at service locationsand.at a minimum,have a telephonic
interpretation service contract or similar community arrangement with a language
interpretation services provider of their choice.The Contractor shall train staff that
have contact with the public in the timely and appropriate use of these and other
2)
7
Page 508 of 642
3)
4)
5)
available language services.
Contributions.The Contractor shall provide participants an opportunity to voluntarily
contribute to the cost of the service received.as appropriate.The Contractor shall use
all collected contributionsto expand the service for whichthe contributionswere given
to supplement the funds received under the OAA.
client Needs.The Contractor shall assist participants in taking advantage of bene?ts
under other programs.
Non-duplication.The Contractor assures that the services it provides are coordinated
and do not unnecessarily duplicate services provided by other sources.
.AAAassures that its contracts.and its contractor's subcontracts shall includethe following
provisions:
1)
2)
3)
4)
5)
5)
Reporting.The Contractor shall provide the AAAwith timely informationneeded to
satisfy reporting requirements as speci?ed by NYSOFA:
Record Retention and Accessibility.The Contractor agrees to maintainappropriate
records and to retain them for six years after ?nal contract payment is made.The
Contractor agrees to provide access to all books.documents.and all pertinent
materials related to the contract for examination to authorizedrepresentatives of the
AoA/ACL,the New York State Comptroller or his/her representatives,and staff of
NYSOFAand/or of the AAA.
Confidentiality.The Contractor agrees that,to the extent it or its subcontractors,if
any,maintains personal infonnation relating to applicants or recipients of services
pursuant to the contract.such informationwillbe kept confidentialand shared with the
AAA;or with other entities upon the informed consent of applicant‘.recipient or an
authorized representative of the applicant or recipient;or as required by Federal or
State laws.
AAA Funding Liability.Payment to the Contractor is subject to the availability of
Federal/State funds and the AAAshall have no liabilityunder the contract beyond the
amounts available under adopted Federal and State budgets.To the extent that the
contract extends beyond the renewal date of AAA’sApplication,it is contingent upon
provision of funding to the AAAin the subsequent year.
conformance with AAA Area Plan.The Contractor agrees that it and any
subcontractors willperform such work in accordance withthe terms of the Area Plan.
The AAAagrees to make the Area Plan available to the Contractor.
warranty for Data and Programming.The Contractor warrantiesthat services shall
be provided in an accurate and timely manner without interruption,failure or error,due
to inaccuracy of the service's or product's operations in processing date/time data
(includingbut not limitedto calculating.comparing.and sequencing)various timeldate
transitions including leap year calculations.The Contractor accepts responsibilityfor
damages resulting from any delays,errors or untimely performances resulting
therefrom.including but not limitedto the failure or untimely performance of such
services.
Page 509 of 642
7)Responsibility.The Contractor certifies that,to the best of its knowledge and belief.
it is and willremain in compliance with 2 CFR Part 376 -NonprocurementDebarrnent
and Suspension.concerning public (Federal.State.or local)transactions.if
necessary,the Contractor will submit an explanation of why it cannot provide this
certi?cation.
subcontracts.If the Contractor enters into subcontracts for the performance of work
pursuant to this contract.the Contractor shall take full responsibilityfor the acts and
omissions of its subcontractors and subcontractor staff.Nothing in the subcontract
shall impair the rights of the AAAunder this contract or the Area Agency Plan as
approved by New York State Of?ce for the Aging.It shall be the responsibilityof the
Contractor to monitor and assess the activities performed under such subcontracts.
and to ensure that these activitiesare provided in accordance with all applicable
requirements contained in this contract and Federal and State law.
8)
10.3 AAA contract Requirements for OAA Title IIIPrograms.
11.
The AAAagrees to include the following provision in its contracts for OAATitleill programs
and services:
The Contractor agrees that for programs established and funded in whole or in part pursuant
to Title IIIof the Older Americans Act.Contractor shall:specify how it intends to satisfy the
service needs of low-incomeminorityindividuals.older adults withlimitedEnglish pro?ciency.
and older adults residing in ruralareas in the area served by it;to the maximumextent feasible.
provide services to low-income minority individuals.older individualswith limitedEnglish
proficiency.and older adults residing in rural areas in accordance withtheir need for such
services;and meet specific objectives established by the AAA.for providingservices to low-
income minorityindividuals,older adults with ?mitedEnglish proficiency.and older adults and
caregivers residing in rural areas withinthe planning and service area.
Responsibility:The AAAcertifies that,to the best of its knowledge and belief.It is and will
be in compliance with 2 CFR Part 376.regarding non—procurement debarment and
suspension concemlng public (Federal.State.or local)transactions.if necessary.the AAA
willsubmit an explanationof why it cannot provide this certification.
12.Due Recognition:TheAAAagrees that any program.public informationmaterials.or other
printed or published materials on the work of or funded by these programs shall give due
recognition to NYSOFAand as appropriate AoA/ACL.limitedto the extent applicable.
13.Rights to Materials:AAAsagree that all materials developed by the AAAor its contractors
in connection with programs funded under this Plan shall be the property of NYSOFA.
NYSOFA also reserves the right to copyright all such materials.the exclusive right to
reproduce.publish or othenrviseuse.and to authorize others to use these materials.subject
to any restrictionsin Federal Laws and Regulations.
14.Public lnforrnation:The AAAshall provide for a continuing program of public information
specifically designed to assure that information about programs and activitiescarried out
under this Plan is effectively and appropriately disseminatedthroughout the PSA.The AAA
shall provide infonnation to the public upon request.The AAAshall make public information
available in the primary languages of the client populations.where appropriate.Public
information shall also be made accessible to persons with disabilities.including those with
hearing and visionimpairments.
Page 510 of 642
15.Limited English Proficiency:The AAAagrees to complywith 12-Pl-08 [7/17/12].and in
each PSA in which a substantial number of older adults and caregivers of limited English
proficiency reside.the AAAshall:
A.utilize in the delivery of outreach services under Section 306(a)(2)(A)of the OAA.the
services of workers who are ?uent in the language spoken by a predominant number of
such older adults and caregivers who are of limitedEnglish pro?ciency and
designate an individualemployed by the AAA.or available to such AAA’onafull-time
basis.whose responsibilities willinclude:
1)taking such action as may be appropriate to assure that counseling assistance is made
available to such older adults who are of limitedEnglish proficiency in order to assist
such older adults and caregivers in participatingin programs and receiving assistance
under the OAA;and
2)providing guidance to individualsengaged in the delivery of supportive services under
this Plan to enable such individuals to be aware of cultural sensitivities and to
effectively take into account linguisticand culturaldifferences.
16.Propriety of services:With regard to any activitleslservicesit supports.sponsors.or
provides under this Plan.the AAAshall:
A.Refrain from using funds to advance any sectarian effort and ensure that any services to
be provided under this Plan shall be secular in nature and scope and in no event shall
there be any sectarian.partisan.or religiousservices.counseling.proselylizing.instruction
or other sectarian.partisan.or religious in?uence undertaken in connection with the
provisionof such services;
The AAAwillprovide equal participation.services.activitiesand informationalsessions
without regard to partisan affiliation;
Refrain from using funds to advance any partisan candidate or effort;however.the AAA
shall ensure that its providers.including senior centers and facilities.grant equal access
to candidates regardless of policy views or party affiliation,consistent with 02-Pl-19
[9/24/02];
Refrain and prevent the use by others under its controlof officialauthority.in?uence or
coercion to interferewith or affect elections or nominationsfor politicaloffice;
Refrain from and prohibit any others receiving funds under this Plan for services or
activitiesfor older adults from attempting to coerce or advise other persons to contribute
anything of value to a party.committee.organization.agency or person for political
purposes.nor engage in any other partisan activities under its auspices:
Conduct periodic evaluations and publichearings on activitiescarried out under the Plan.
Inaddition.the AAAassures that it has held a public hearing on this Plan in an accessible
location.as required by NYSOFAregulations and has submitted the Plan to its Advisory
Councilfor review and comment priorto submission to NYSOFA;
Be an advocate for older adults in its PSA and monitor.evaluate and comment on all
10
Page 511 of 642
policies,programs.hearings and other community actions which willaffect older adults;
its efforts shall include planning.informationsharing.coordination.interagency linkages,
monitoring and evaluation to achieve a comprehensive.community-based system for
serving older adults and caregivers;
H.identify and support (i.e..provide technical assistance.counseling)public and private
nonpro?t entities involved in the prevention.intervention.and treatment of elder abuse
and determinethe need for such services;
I.Conduct internal monitoring of directly provided services and monitoring of contracted
services.At a minimum.the AAAmust conduct at least one on-site monitoring of each
contractor every year.Such monitoring shall include ensuring that contractors comply
with all applicable statutes.regulations,policies and standards,including the
non-discriminationrequirements,in their provision of services to the client population.
(See 99-Pl-20,[8I5I99].)In the event that the contractor has subcontractedthe provision
of direct services to another entity.the AAAwill monitorsuch direct provider to assure
compliance with applicable laws and standards.
17.Equal Access to Services and Targeting:
17.1 Equal Access.
A.AAA agrees to comply with requirements for equal access to programs and services
funded under the OAA and New York State law.Equal access includes language
accessibility,nondiscrimination.and concentration of services on target populations as
required in the OAA.NYS regulations.other relevant laws and NYSOFA policies.AAA
agrees that it willn_o_g,based on age,race.color.national origin,disability.sex (gender).
or religion.exclude any person from participation in:deny the benefits of;or subject any
person to discrimination.under any program or activity receiving federal ?nancial
assistance.
B.With regard to any activities/services it supports,sponsors.or provides under this Plan,
the AAA shall serve any older adults and caregivers and ensure equal access for
participation.services,activities,and informationalsessions without regard to Age.Race,
Color,Creed,NationalOrigin.Sex.Disability,Sexual Orientation.MaritalStatus,Familial
Status.MilitaryStatus,Arrest or Conviction Record.Predisposing Genetic Characteristics
or Victimsof DomesticViolence.
C.AAAagrees to examine the services it provides.identify any need for services to those
with limitedEnglish proficiency,and develop and implement a system to provide those
services so persons with limited English pro?ciency can have meaningful access in
compliance with Federal Executive Order 13166.
D.With regard to language accessibility.AAAagrees that it will:
1)Ensure that persons with limitedEnglish pro?ciency are informedat service locations
of the availabilityof language assistance,free of charge.by providing written notice of
such assistance in a manner designed to be understandable by persons with limited
English pro?ciency.
2)At a minimum.have a telephonic interpretation service contract or similar community
arrangement with a language interpretation services provider of their choice.
ll
Page 512 of 642
E.
3)Ensure all aging services staff with public contact are aware and trained in the timely
and appropriate use of these and other available language services.
4)Report on the telephonic interpretationservice which it has established in this Annual
Update to the Four-Year Plan under the section entitled.“Demographic Data and
Targeting Objectives”as required in 12-PI-08 [07117/12].
5)Make available vital documents.as de?ned in 12-Pl-08 [07/17/2012]translated into
the languages spoken by a significant number or percentage of the populationeligible
to be served.or likelyto be directly affected by the programlactivity.for individualsin
need of services or infonnation in a language other than English for effective
communication.
The AAA willcomply with Section 504 of the Rehabilitation Act of 1973 (applicable to _
programs or activitiesthat receive federal ?nancial assistance)and Titles ll (covering all
services,programs.activities conducted by public entities)and Ill (covering private
entities,including non-profits,that are considered places of public accommodation
including.but not limitedto health related offices and senior centers)of the Americans
with DisabilitiesAct (ADA).AAAshall not discriminate against persons withdisabilitiesin
the provision of bene?ts or services or the conduct of programs or activities.The AAAwill
require its contractors to likewisecomply withSection 504 of the RehabilitationAct of 1973
and Titles It and ill of the ADA.
17.2 Targeting.
18.
The AAAwill set specific targeting objectives and the methods to achieve the objectives.
consistent withNYSOFApolicy,for:
A.
C.
providing services to older adults with greatest economic need (i.e.,need resulting from
an income level at or below the povertyline),older adults with greatest social need (i.e.,
need caused by non-economic factors,including physical and mental disabilities.
language barriers,and isolationthat restricts the abilityof an individualto perform normal
daily tasks or threatens the capacity of the individualto liveindependently).or older adults
at risk for institutionalplacement;and
providing services to low-incomeminorityolder adults,older adults with limited English
pro?ciency,and older adults and caregivers residing in rural areas.
Include proposed methods to achieve the objectives described in items A and B
immediately above.
Coordination of services with other Government Programs:The AAAassures that those
to be served under this Plan are not eligible to receive the same or similar services under
Titles XVIII,XIXor XXof the Federal Social Security Act or any other governmental program
and are not residents of adult residential care facilitieswho are receiving or are entitledby law
to receive the same or substantially similar services from that facility.unless the AAAhas in
effect an agreement providingfor reimbursement fromthe appropriate funding source for such
services.
19.Licensure and certification:The AAA shall ensure that where the State or local public
jurisdictions require licensure or certification for the provision of services.the AAAand its
12
Page 513 of 642
contractors.and contractor’s subcontractors it any.providing such services under the
approved Plan shall be so licensedor certi?ed.Workersdelivering services funded under this
Plan must be appropriately qualified.selected,trained.and supervised.
20.Educational Opportunities:The AAAshall compile informationon institutionsof higher
education in the PSA regarding courses offeredto older adults and policies on enrollmentand
tuition and such other information as may be necessary to encourage such educational
activitiesand make a summary of this informationavailable to older adults at appropriate
places.
21.
22.
23.
Reporting:The AAA agrees to comply with the reporting requirements as set forth by
NYSOFA.
A.The AAAagrees to maintain any client andlor caregiver inforrnatlon that is collected and
maintainedfor purposes related to an organization's responsibilitiesas a designated Area
Agency on Aging,or to programs and services provided under the auspices of NYSOFA,
in the Client Data System designated for their use by NYSOFA.
The AAAand its contractors willutilizea MinimumData Set (MDS)compliantassessment
tool for:1)assessing or re-assessing older adults for personal care levels I and ii,case
management,home health aide.home delivered meals,consumer directed in-home
services.and adult dayladult day health services.and 2)for obtaining data on these older
adults for reporting purposes (See:14-Pl-02[214/14])
in conducting the MDS-compliant assessment for the above-listedservices,the AAAand
its contractors will make every effort to complete the assessment and develop an
appropriate care plan that includes formal and informalsupports.during the initialvisitwith
the older adult(s).if the assessment and care plan are not completed during the initial
visit,these activities must be concludedwithin6 working days of the initialvisit.
The AAAunderstands the necessity of submitting.through the mechanism provided by
NYSOFA.timely and accurate CAARSand client-based data to NYSOFA for Federaland
State reporting purposes.The AAA assures that it will submit CAARS reports and
consumer-based data as speci?ed by NYSOFA within twenty days following the end of
each reporting period.Failure to provide data accurately detailingAAAprogram activity
withinthe time frames in the NYSOFAreporting procedures may result in the withholding
of payments.
Contributions:The AAAagrees to comply with all NYSOFApolicies and procedures related
to contributionsmade by or on behalf of individuals.including procedures to safeguard and
account for all contributionsIncluding18-Pi-17[07I27I18].NYSOFAContributionsand Other
Program income Policy.Individualswith self-declared incomes at or above 185 percent of
the Federal Poverty Level willbe suggested to contribute at levels based on the actual cost
of services.
Fundin Availability:The AAAagrees that all payments to be made under this Plan are
subject to the availability of Federallstate funds and NYSOFA shall have no liabilityto the
AAAbeyond the amounts made availablein the Federal and State Budgets.
24.Tenninations:
A.Any programs and funding under this Plan may be terminated at any time upon mutual
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written consent of NYSOFA and the AAA.
B.NYSOFAmay terminate in whole or in part any programs and funding included in this Plan
immediately,upon written notice of terminationto the AAA,if the AAAfails to comply with
the tenns and conditions of this Plan as it pertains to such program or funding andlor with
any laws,rules,regulations.policies or procedures applicableto such programs.
C.NYSOFAmay also terminate in whole or in part any programs or funding included in this
Plan for any reason in accordance withthe following provisions:
1)NYSOFA shall have the right to terminate any or all programs or funding includedin
this Plan early for:(i)unavailability of funds:(ii)cause;(iii)convenience;or (iv)non-
responsibility.
2)NYSOFAretains the right to cancel any programs includedin this Plan.in whole or in
part withoutreason provided that the AAAis given at least 60 days‘notice of its intent
to cancel.NYSOFA may only Invoke its right to terminate for convenience provided
that NYSOFA has given written notice to the AAAat least 60 days priorto the date of
tennination.unless NYSOFAhas otherwise reserved the right to terminate at any time.
This provision should not be understood as waiving NYSOFA's right to terminate the
program for cause or stop work immediately for unsatisfactory work.but is
supplementary to that provision.
3)The AAA shall make a full and final accounting of all funds received under all
terminatedprogram(s)withinsixty (60)days of the terminationnotice.
D.Writtennoticeof tennination.where required.shall be sent by personal messenger service
or by certi?ed mail.return receipt requested.The tennination shall be effective in
accordance with the terms of the notice.
E.Upon receipt of notice of termination,the AAAagrees to cancel,prior to the effective date
of any prospective termination,as many outstanding obligations as possible.and agrees
not to incur any new obligations after receipt of the notice without written approval by
NYSOFA.
F.NYSOFAshall be responsible for payment on claims pursuant to services provided and
costs incurredpursuant to any specific terms set forth elsewhere in this Plan.In no event
shall NYSOFAbe liableforexpenses and obligations arising from the program(s)after the
terminationdate.
G.The procedures for termination as set forth in A through F herein are subject to the
requirements under the OAA.and any other pertinent Federal andlor State laws.
25.Native American Access to Services:The AAAagrees to pursue activitiesto increase
access by older adults who are Native Americans to all aging programs and bene?ts provided
by the agency,includingprograms and benefits under the OM.if applicable.
Standard Assurances Aggllcabla to all Older Americans Act Funding
26.Title IIIFunding:In applying for and receiving funding under Title Ill-B,1'ltlelll-C,Title Ill-D
and Title Ill-Eof the OAA,the AAAunderstands and agrees that:
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Page 515 of 642
.Availability:The AAAshall apply only for funds based on the appropriate allocation
schedules promulgated by NYSOFA as well as any unexpended (carry-over)funds
previously awarded to the AAAby NYSOFA.The AAA understands and agrees that
carry-over funds may be awarded to the extent that these funds are incorporatedinto an
approved application,provided that the requirements of 88-Pi-17 [3l24/88]are met.If the
AAAapplies for more funds than a subsequent closeout shows as the ?nal carry-over
balance.the AAA must submit a budget modification requesting a level of program
expenditures which corresponds to the reduced Federal funds.
.Area Plan Administration:The AAAshall budget no more than 10%of the combined
Federal allocations(including carry-over)for ‘titles III-B.Ill-C-1,ill-C-2.ill-Dand ill-E for
Area Plan Administration.The amount of Federal dollars expended on Area Plan
Administrationcannot exceed 10%of the combined Federal expenditures for Tiles ill-B.
Ill-C-1,Ill-C-2.Ill-Dand Ill-E.
.Matching Funds:The AAAagrees to provide a minimum25%local matching funds for
Area Plan Administrationexpenditures under Titles ill-B.iii-C-1.lli-C-2.and iii-E.The
AAA agrees to provide a minimum 10%local matching funds for service expenditures
under ‘titles lll-B,iii-C-1,ill-C-2,and Iii-D.The AAAagrees to provide a minimum25%
local matching funds for services expenditures under Title iii-E.
.Audit:The AAA shall comply with the Federal audit requirements per the 1996
amendments to the Single AuditAct.OMBCircularA-133 and the “GovernmentAuditing
Standards"and 2 CFR Part 200 -Subpart F Audit Requirements.
.Directly Provided Services:in accordance with NYSOFA regulations (9 NYCRR §
6652.9),services can only be provided directly by an AAA where NYSOFA grants
approval.This approval willbe granted only Ifthe AAAdemonstrates that provisionof such
service by the AAAis necessary to ensure an adequate supply of the service,or that the
service is directly related to the AAA's administrative functions or that service of
comparable quality can be provided more economically by the AAA.
.Advisory Council:The AAAshall establish an Advisory Council consisting of older
adults.including minorities and rural residents,who are participants or eligible to
participate in programs under the OAA,representatives of older adults.local elected
of?cials,the general publicand providersof health care and supportive services to advise
the AAAin all matters relating to the development,administration,and operation of the
Plan.The AAAshall submit the Plan for review and commentto the advisory councilbefore
it is transmitted to NYSOFAfor approval.Amendments that would result in major changes
in organizational structure (e.g.mergers or consolidation)must be submittedto the AAA
Advisory Councilfor review and comment priorto the submission to NYSOFAfor approval.
.Service Coordination:The AAA shall coordinate planning with other agencies and
organizations.Native AmericanTribal organizations,and Native Hawaiian organizations
to promote new or expanded bene?ts and opportunitiesfor older adults.
.lntergenerational Day Care:if possible,the AAA shall arrange with organizations
providing day care for children or adults and respite for families.so that older adults can
assist in the de?very of such services to children,adults,and families.
Outreach:The AAA shall conduct outreach efforts,and an annual evaluation of the
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Page 516 of 642
effectiveness of these outreach activities.to identify and inform older adults eligible for
assistance under the OAA,with special emphasis on:
1)older adults residing in rural areas;
2)older adults with greatest economic need (with particular attention to low income
minority individualsincluding Native Americans and older adults residing in rural
areas);
3)older adults with greatest social need (with particular attention to low-incomeminority
individualsincluding Native Americans and older adults residing in rural areas);
4)older adults with limitedEnglish proficiency;
5)older individuals who are frailorwith severe disabilities;
6)older adults with Alzheimer'sdisease or related disorders with neurological and
organic brain dysfunction (and the caretakers of such individuals).
7)older adults at risk for institutionalplacement,specifically including survivors of the
Holocaust.'
.information and Assistance:The assures that it shall provide for the establishment
and maintenance of informationand assistance services in sufficientnumbers to assure
that all older adults withinthe PSA covered by the Plan shall have reasonably convenient
access to such services.
.Services to Native Americans:if there is a signi?cant population of older Native
Americans in the PSA of the AAA.the AAA shall conduct outreach activities to identify
older Native Americans in such area and shall inform such older NativeAmericans of the
availabilityof assistance.
.Grievances:The AAA shall establish grievance procedures for older adults who are
dissatisfied with or denied services under the OAA.Such procedures shall be in
accordance withapplicable NYSOFAProgram Instructions.
.Disabled individuals:The AAA assures that it willcoordinate planning,identi?cation,
assessment of needs and provision of services for older adults with disabilities,with
particular attention to individualswith severe disabilities.with agencies that develop or
provide services for individualswithdisabilities.
.Transportation:The AAA shall identify the needs of older adults and describe the
methods it will use to coordinate planning and delivery of accessible transportation
services (includingthe purchase of vehicles)to assist older adults.includingthose with
special needs.in the PSA.
.Disclosure of Spending:The AAA shall.on the request of the Assistant Secretary of
AONACLor the Director of NYSOFA.for the purpose of monitoring compliance with the
OAA(including conducting an audit).disclose all sources and expenditures of funds such
agency receives or expands to provide services to older adults.
.Title Vi:The AAA shell.to the maximum extent practicable,coordinate the services it
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Page 517 of 642
provides under Title Illof the OAAwithservices provided under TitleVIof the OAA(Grants
to NativeAmericans).
Q.case Management:The AAAassures that case management services provided under
Title IIIof the OAAand/or State funded programs:
1)not duplicate case management services provided through other Federal and State
programs;
2)be coordinatedwithservices providedthrough such other Federal and State programs.
and
3)be provided by:
a)a public agency;or
b)a nonpro?t private agency that:
(l)gives each older adult seeking services under this title a list of agencies
that provide similar services withinthe jurisdiction of the AAA;
(ii)gives each older adult described in clause (i)a statement specifying that
the individual has a right to make an independent choice of service
providers and documents receipt by such individualof such statement:
(iii)has case managers acting as agents for the individuals receiving the
services and not as promoters for the agency providingsuch services;or
(iv)is located in a rural area and obtains a waiver of the requirements described
in clauses (i)through (iii).
Standard Assurances Agglicable to OAA Title Ill-B
27.in applying for and receiving funding under Title lli-Bof the OAA,the AAAunderstands and
agrees to the following:
A.Priority Services:The AAAwillexpend the required percentage of1'itle Ill-Bfunds.as
established by NYSOFAfor each of the three priorityservices categories (access,in-home
and legal assistance)in Program Instruction88-Pl-47 [7l22I88].
Waiver:NYSOFA.in approving the Title Ill-B application or amendment to such
application,may waive the assurance of the above paragraph for any category of service
for which the AAAdemonstrates to NYSOFAthat services providedfrom other sources
meet the needs of older adults in the PSA for that category of service.If the AAAreceives
a waiver for any category of service.it must continue to spend for the remaining categories
of services the percentage of AAAfunds approved by NYSOFA.
B.Legal Assistance Program:The AAA assures that it will enter into contracts with
providers of legal assistance whichcan demonstrate the experience or capacity to deliver
legal assistance and that it will attempt to involve the private bar in legal assistance
activities authorized under Title ill-B.including groups withinthe private bar fumishlng
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Page 518 of 642
services to older adults on a pro bone and reduced fee basis.The AAAfurther assures
that it willgive priority to legal assistance related to income.health care.long-term care,
nutrition.housing.utilities.protective services.defense of guardianship.abuse (including
financialexploitation).neglect and age discrimination.AAAwillnot require any provider
of legal assistance under Title ill-Bto reveal any informationthat is protected by the
attomey-client privilege.
C.Priority Service Reporting:The AAA will report annually to NYSOFA.in detail,the
amount of funds expended for each such category of priority services during the fiscal
year most recently concluded.
D.Service Coordination:The AAA will coordinate priority services with community
Alzheimer's programs,coordinate mental health services provided with Title Ill-Bfunds
with mental health services provided by community health centers and other
organizations.and.if appropriate.conduct outreach to identifyolder Native Americansand
informthem of availabilityof services.
E.Nursing Home Diversion:The AAA will conduct efforts to facilitate coordination of
community-based,long-terrn care services to defer inappropriate institutionalizationfor
older adults who are at home,patients in hospitals.and patients in long term care facilities
who could return home.
F.Multipurpose Senior Centers:In regard to any multipurpose senior centers acquired or
constructed using OAA funds.the AAAwillensure compliance with Sections 306,311,
and 312 of the OAA.NYSOFAregulations (9 NYCRR§6654.9),and 90-Pl-36 [6I19l90].
Standard Assurance Applicable to OAA Title Ill-C
(For additional Assurances applicable to Title Iii-C,see SA #27 8.SA Q0]
28.Title-Ill-C Funding for Access and supportive Services:in applying for and receiving
funding under Title ill-C of the OAA.the AAA understands and agrees that Title ill-C
expenditures for supportive and access services shall only be funded with Title Ill-C
contributionsand that such expenditures by a Title ill-C provider are limitedto the amount of
contributionsgenerated by the provider.
Standard Assurances Applicable to Title ill-C and WIN
(For additional Assurances applicable to WIN,see SA #36.For additionalAssurances
applicable to Title ill-C.see SA #27 8-SA #29)
29.in applying for and receiving funding under Title Ill-C of the OAA and WIN,the AAA
understands and agrees that:
A.special Dietary Needs:The AAAassures that the nutritionprogram in the PSA shall
reasonably accommodate participants who have particulardietary needs arising from the
health requirements,religious requirements.or culturelethnic backgrounds of such
participants.
8.Outreach:It shall be the AAA's responsibility to identify and reach out to currently
unserved and underserved individualswho would be eligible for home delivered meals.
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Page 519 of 642
C.Provider Organizations:The AAA.when selecting potential home delivered meal
providers.shall give consideration where feasible to organizations which:
1)have demonstrated an ability to provide home delivered meals ef?ciently and
reasonably;and
2)furnish assurances to the AAAthat such an organization shall maintainefforts to solicit
voluntary support and that the funds made available under Title lll-C to the
organization shall not be used to supplant funds from non-Federalsources.
D.congregate Sites:Sites for congregate meals and comprehensive supportive services
are located in as close proximityto the majority of eligible individuals‘residences as
feasible.with particular attention on a multipurpose senior center,a school.a church,or
other appropriate community facility.preferably within walking distance.and where
appropriate,transportation to such site is furnished.
E.Allowable Services:The AAAmay only apply for and use Title Iii-C funds to provide
meals and other services (i.e.,nutrition counseling and nutrition education)directly
related to nutritionservices.The AAAmay also use program income for supportive and
access services to enhance the nutritionprogram.Such supportive and access services
include outreach.transportation (Title Ill-C-1only)lnfonnatlonand Assistance.in-Home
Contact and Support (shopping assistance only).Senior CenterIRecreation and
Education (Title lll-C-1 only).Assisted Transportation (Title Ill-C-1 only).Program
income cannot be used for access and supportive services in amounts greater than what
has been generated by program activity.
Standard Assurances licable to Title ill-D
30.Title Ill-D:
A.Area Plan Administration:No ‘File ill-Dfunds shall be budgeted or expended for
Area Plan Administration.
B.Evidence-based:In accordance with 15-Pl-18[1OI22I15].the AAAshall expend all Title
Ill-Dfunding on evidence-based programslinterventions only.
Standard Assurances Applicable to National Family Caregivers Sugmrt Program
(NFCSP)Title lll-E
31.National Family caregiver Support Program (NFCSP):
A.Comprehensive support system:The AAAshall provide multifaceted systems of
support services for family caregivers and older relative caregivers as these terms are
de?ned in OAA§§302 and 372.respectively.
B.Statutory services:The caregiver program support services shall include each of ?ve
speci?c.statutory categories of caregiver services.with the amounts used to fund each
service to be determined by the AAA.based on the needs of its particular caregivers.The
AAA may meet this comprehensive service requirement by including services in its
NFCSP program that meet 1”itleIll-Erequirements,but that are funded from other sources.
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Page 520 of 642
These required services are:
1)Informationto caregivers about available services;
2)Assistance to caregivers in gaining access to the services;
3)individualcounseling,organization of support groups,and caregiver training to assist
the caregivers in the areas of health.nutrition and ?nancial literacy and to help
caregivers make decisions and solve problems relating to their caregiver roles and
responsibilities:
4)Respite care services to enable caregivers to be temporarily relieved from their
caregiving responsibilities;and
5)Supplemental services on a limitedbasis to complement the caregivers efforts to
provide care.
A.Recipients of Respite and Supplemental Services:The AAAagrees that respite and
supplemental services shall only be provided to older relative caregivers or caregivers of
“frail”older adults as "frail"is de?ned in OAA §102(22),that is,an older adult (60 and
older)who is functionally impaired because the person is unable to perform at least two
activities of daily livingwithoutsubstantial human assistance.includingverbal reminding,
physical cueing or supervision;or,an older aduitwho has a cognitive or other mental
impairment that requires substantialsupervision because the person behaves in a manner
that poses a serious health or safety hazard to the person or to another person.
8.Supplemental services:The AAAmay budget up to 20%of its Title lli-Efunds (Federal
funds plus local match),plus any income generated by supplemental services for the
provision of supplemental services.The AAAmay expend a maximum of 20%of its final
Title Ill-E expenditures (Federal funds plus local match),plus any income generated by
supplemental services for the provisionof supplemental services.
C.Use of Volunteers:Each AAAshall make use of trained volunteers to expand the
provisionof the availableservices and.if possible,work in coordinationwithorganizations
that have experience in providing training.placement.and stipends for volunteers or
participants (such as organizations carrying out federal service programs administered by
the Corporationfor Nationaland Community Service).in community settings.
32.service Priority:The AAAshall give priorityto the following individuals:
A.Caregivers who are older adults withgreatest social need,and older adults with greatest
economicneed,withparticularattentionto low-incomeolderadults;
B.Older Relative Caregivers providingcare to individualswithsevere disabilities.including
children with severe disabilities.as de?ned in OAA §102(48)which means a severe.
chronic disabilityattributableto mental or physical impainnent.or a combinationof mental
and physical impairments.that is likely to continue inde?nitely and results in substantial
functional limitationin 3 or more of the major lifeactivities as speci?ed in §102(13)which
includes self-care.receptive and expressive language,teaming.mobility.self-direction.
capacity for independent living,economic self-sufliciency,cognitive functioning,and
emotionaladjustment;
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Page 521 of 642
C.For family caregivers who provide care for individualswithAlzheimer'sdisease and related
disorders with neurological and organic brain dysfunction.
33.Maintenance of Effort:The AAA agrees to meet its applicable maintenance of effort
requirement for Title ill-E funds under this Plan as determined by NYSOFA and to not
supplant the use of other funds availablefor NFCSP services.withthe funding available under
Title Ill-E.
Standard Assurances Applicable to Caregiver Resource Centers
34.Caregiver Resource Centers (CRC)
A.CRC Services:For AAAs receiving state funds for a CRC funded under NYS Elder Law
§206,AAAagrees to provide and enhance services to caregivers using these funds.The
goal is to expand upon caregiver services and supports offered by the AAA.CRC services
must be reported distinctly from other funds and in accordance with CRC de?nitions for
caregiver service and supports.
8.Materials Developed Under CRC:Ifthe AAAhas a CRC funded under NYS Elder Law
§206.AAAagrees that all materials developed by the AAAin connection with the CRC
program shall be the property of NYSOFA.NYSOFAalso reserves the right to copyright
all such materials,the exclusive right to reproduce.publish or otherwise use,and to
authorizeothers to use these materials.
Standard Assurance Agglicable to WIN
(For additionalAssurances applicable to WIN,see also SA #30).
35.in applying for and receiving funding under WIN,the AAAunderstands and agrees that:
A.separate Accounting:The funds provided under WIN shall be accounted for and
reported separately from those received under other sources.includingTitle ill-C.
B.WINservices:The funds provided under WINmust be used to provide home delivered
meals and/or services related to the provision of meals to eligible older adults whose
nutritionalneeds have not or cannot be met under Title ill-C or CSE.WINfunds may be
used to provide congregate meals but only when the provisionof the congregate meals
willserve nutritionallyat-risk older adults or result in an increased abilityto provide home
delivered meals.
C.Administration:No more than 5%of WINfunds awarded shall be budgeted for AAA
administration.No more than 5%of WINfunds expended shall be forAAAadministration.
D.No supplanting Title Ill-C services:No WINfunds shall be used to replace nutrition
services provided or intended to be provided under Title III-Cand CSE.
Standard Assurances Applicable to CSE and EISEP
For additional Assurances a licable to CSE see SA #39.For addltiona Assurances
aggiicable EISEP,see SA #40)
36.In applying for and receiving CSE and/or EISEP funding,the AAAunderstands and agrees
that:
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Page 522 of 642
A.Direct Provision of Services:The AAA can provide EISEP andlor CSE case
management services directly withoutrequesting NYSOFAapproval.However,it cannot
provide other EiSEP or CSE services directly unless it receives approval from NYSOFA.
NYSOFAapproval is discretionary and shall only be given if the AAAcan show that:the
AAAprovided this service directly prior to the approval of the AAA's first CSE Plan (this
would usually be 1979);or if the AAAdemonstrates that the direct provision of a service
is necessary due to the absence of an existing suitable provider and so is necessary to
assure an adequate supply of the service or is necessary to ensure the quality of the
service provided.(See 9 NYCRR§6652.9(c)).
3.Consumer Directed In-Home Services:The AAA may elect to implement consumer
directed services under CSE and EISEP in accordance with NYSOFAregulations.Prior
to implementation.the AAAmust submit their plans in the prescribed format to NYSOFA
for review and approval.
C.Maintenance of Effort:The AAA must meet the following maintenance of effort
requirements:
1)For CSE and EISEP:Maintenance of “base year expenditures“made by the county
or other funded service providers irrespective of the source of funds.‘Base year
expenditures"means the level of expenditures in the year prior to the first year for
which a county plan for CSE was submitted or in the County's 1979 fiscal year,
whichever is later.
2)For EISEP:Maintenance of total community service project expenditures under the
CSE for the period April1.1985,through March 31.1986,unless this requirement is
waived or reducedby NYSOFA.
D.Contesting Eligibility and Cost Share Decisions:AAA shall provide applicants or
recipients of EISEP or EISEP-likeservices funded under EISEPICSEthe opportunityto
contest adverse decisions as to eligibility,levels of required cost sharing and involuntary
terminationsof services.
37.Matching Requirements:The AAA agrees to provide minimumlocal matching funds for
service expenditures under EISEP and CSE as set forth by applicable State law and
requirements.
Standard Assurance Applicable to CSE
(For additionalAssurances applicable to CSE,see SA #37 &SA 338)
38.In applying for and receiving CSE funding,the AAAunderstands and agrees that Community
Services Projects developed by the AAAshall not exceed three years,except NYSOFAmay
approve continuationof a project beyond three years if periodic evaluation shows that the
project effectively improved the delivery of services to older adults.
Standard Assurance Applicable to EISEP
(For additionalAssurances applicable to EISEP,see SA #37 &SA #38)
39.In applyingfor and receiving EISEP funding,the AAAunderstands and agrees that:
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Page 523 of 642
coordination with LDSS:The AAAis required to coordinate withits local Social Services
office to establish and maintain procedures which shall ensure that EISEP does not
duplicate Medicaid and Title XX programs.and ensure that these procedures are set out
in a Memorandumof Understanding withsuch localoffice.
33%in-Home Services Requirement:At least 33%of the AAA's total expenditures of
State EISEP services dollarsand required localmatch for those dollars must be spent on
in-homeservices (i.e.,Personal Care Leveli and Personal Care LevelII).
33%Ancillary Services Requirement:No morethan 33%of the AAA'stotal expenditures
of State EISEP services dollarsand required local match for those dollars may be spent
on ancillary services.
County Home Care Plans (cl-ICP):The first year EISEP County Home Care Plan.as
amended by any subsequent plans and CHOPrevisions.is incorporated by reference and
made a part of this Plan.and the goals and procedures containedin it are reaffirmed.
Standard Assurance Applicable to CSI
40.Inapplying for CSI funds,the AAAunderstands and agrees that:
A.congregate Services:“Congregate services"shall mean services for older adults which
are provided by a public or private non-pro?t agency in community settings at which older
adults come together for services and activitiesthat respond to their diverse needs and
interests.
Direct Provision of CSI Services:The AAA may contract with public agencies.
municipalities,not-for-profit agencies,or such other entities that provide congregate
services.The AAAmay not directly provide a service under CSI unless granted a waiver
by the Directorof NYSOFA.Approval of direct service provision willonly be given if the
service was directly provided prior to approval of the 1994-95 Plan,or direct provision is
necessary due to the absence of an existing suitable provider or to ensure the quality of
the service provided.
Multi-county Partnerships:Two or more counties may join together for the purpose of
implementingCSI through a written agreement between the cooperating AAAs.
Matching Funds:UnderCSI the AAAwillprovide matching funds equal to 25%of its CSI
costs.The allowable forms of match are the same as those permitted under CSE and
EISEP.ln-kindsalaries and rent are allowable.State funds and local funds used to match
other State or Federal funds are not allowable as match.The local match can be entirely
new match or local funding formerly used to match the local Recreation Program for the
Elderly.
Administration:The AAAshall budget no more than 5%of CSI funds (State Aid &Local
Match)for AAAadministration.The AAAagrees that it willexpend no more than 5%of
CSI funds for AAAadministration.
Meal Costs:Meal costs are not allowable under the CSI program.
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Page 524 of 642
Standard Assurances A llcable to Emer enc Pre aredness Plans
41.Emergency Preparedness Plans:The AAAagrees to coordinateactivitiesand develop long-
range emergency preparedness plans with local and State emergency response agencies.
relief organizations.local and State governments.and other institutions that have
responsibility for disaster reliefservice delivery withinthe PSA.
Standard Assurances Applicable to Mental Health Services
42.Mental Health Services:The AAA agrees to follow any policies developed by NYSOFA
oonceming mental health issues or services as they may pertain to older adults and
caregivers.AAAwillcoordinatewithNYSOFAand entities providingmental health services in
the PSA to:increase public awareness of mental health disorders affecting older adults;
remove barriers to the diagnosis and treatment of such disorders;and coordinate mental
health services available to older adults (including mental health screenings)provided with
area aging funds or other funds for mental health services available to older adults residing in
the PSA.
Standard Assugpces applicable to the Health insurance Information,Counseling and
Assistance Pro ram l-lllcAP
43.Health insurance information,Couneling and Assistance Program (HIICAP):
A.The AAAagrees that the Project Narrativeand Budget included in the Plan may not be
modifiedwithoutthe writtenconsent of the NYSOFA.
B.The AAAagrees that it willnot assign or transfer the rights or responsibilitiesit has with
regard to the HIICAPprogram without the prior written consent of NYSOFA.If the AAA
contracts the direct performance of the HIICAP program.including the HllCAP
Coordinator.it retains primary responsibilityfor satisfying the responsibilities set forth in
this Plan and the AAA will include the responsibilities in the agreement with such
contractor.
C.The AAAagrees to provide counseling to individualMedicare bene?ciaries unable to
access other channels of informationor needing and preferring locally based individual
counseling services.
D.The AAAwillmake counseling resources and locationslocally accessible to low-income.
dual-eligible,and hard-to-reachbene?ciaries and willequip its counselors to provide in-
depth.complex counse?ng and enrollmentassistance on Medicare.MedicarePrescription
Drug Coverage,MedicareAdvantage Plans,EPIC enrollment.and coordinationwith
MedicarePrescription Drug Coverage.
E.The AAAwillprovide counseling informationabout original Medicare plan infonnation and
options and the AAA's HIICAPassigned staff must have knowledge and develop referral
contacts for assistance in the following areas:
1)Medicare eligibility,benefits.preventive senrices,and claims ?ling;
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Page 525 of 642
2)Medicare Prescription Drug Benefit:
3)EPIC and how it works with the Medicareprescription drug plans;
4)Medicaideligibility.bene?ts.and spousal protections (Local Department for Social
Services).MedicaidManaged Long Term Care (Independent Consumer Advocacy
Network);
5)MedicareSupplement insurance policycoverage.comparison information.and claims
?ling:
6)Long Term Care (LTC)insurance and planning (NYS Partnership for LTC):and
7)Other types of health insurance bene?ts (including employer.retiree,Medicare
Savings Program bene?ts,“Extra Help”.etc.).
.The AAAacknowledges that HIICAPis a volunteer-basedprogram and willbe operated
as such.AAAsmust increase and enhance the counselor work force and equip them to
be pro?cient in the areas noted above.A list of all trained HIICAPvolunteers and staff
must be submitted to NYSOFA.
.The AAA will not allow individualswho are currently licensed as health insurance
agentslbrokers,or have some other con?ict of interest.to counsel.administer.or volunteer
for HIICAPin any capacity even if the individualis willingto sign a disclaimerstating that
he or she willprovide unbiased insurance counseling informationto beneficiaries.If the
AAAbelieves there may be a conflictof interest,the AAADirectoror HIICAPCoordinator
willobtain directionfrom the NYSHIP Directoras to whether the relationship.as described
by the AAA,presents a con?ict of interest.
.The AAAwill ask program volunteers whether or not they are licensed to sell health
insurance products and the status of their current license.
The AAA agrees to designate a HIICAP Coordinator to be responsible for the AAA's
performance under this Plan.The HIICAPCoordinator shall be the AAA's representative
and contact person for all HIICAPrelated issues including program and reporting.
.The l-IIICAPCoordinator(s)designated by the AAAwilloversee the training and qualityof
service provided by all volunteers and staff.The Coordinator(s)annually willcertify that
volunteers have satisfied the annual training requirements.Signi?cant training and
support willbe necessary to prepare counselors to help bene?ciaries understand and
enrollin new choices and bene?ts created by the MMA(Medicare ModernizationAct)and
subsequent Federal Laws such as the AffordableCare Act of 2010.The Coordinatorwill
oversee and manage the inventory of training and consumer education supplies.
.The AAA agrees that its designated HIICAP Coordinator(s)will attend at least one
NYSOFA HIICAP training,use all NYSOFA-prescribed HIICAP training material.and
encourage counselors to participate in NYSOFAsponsored monthly coordinatorand other
conference calls.
.The AAA agrees that all HIICAPCoordinators and volunteers.who counsel Medicare
bene?ciaries.willparticipate in the HIICAPcertificationprocess,as often as is required by
NYSOFA.
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Page 526 of 642
M.The AAAshall make certain that all informationand documentationpertaining to Medicare
bene?ciaries be kept con?dential.Bene?ciary informationwillbe kept in an area that is
secure.All con?dential documents will be stored in locked ?le cabinets or rooms
accessible only to those who have authority.or.for digital versions,in a password
protected electronic ?le.Whenever the AAAhas in its custody con?dential Medicare
bene?ciary informationthat the AAAdoes not need to keep on ?le any longer to be able
to assist such beneficiary.the AAA will dispose of that con?dential infonnation in a
complete and secure manner (such as shredding)to avoid unauthorizeddisclosure(s)of
the information.
N.The AAAassumes responsibilityfor the accuracy and completeness of the information
contained in all technicaldocuments and reports submitted.
0.The AAAagrees that it willsubmit monthly performance reports as speci?ed by NYSOFA
on all Bene?ciary Contacts,Group Outreach.and Media Outreach Events via the STARS
SHIP Tracking and Reporting System at:https:/Ismpshig.acl.gov/elk-hhs-ac-
grodllmlnreguestdo.
P.The AAAagrees to ensure the capacity to access Internet informationvia basic dial-up
access at the minimum,with a high-speed connectionpreferred.including expanding and
maintaining lntemet capability at the local counseling levels.The AAAwill have the
capacity to send and receive a high volumeof lnforrnation(includingtrainingmaterials and
Power Point presentations)through electronicmail (email)and through the lntemet.The
AAAassures that HIICAPcounselors will have access to lntemet-based information,
training materials,counseling.and enrollmenttools.
0.The AAAagrees to ensure adequate capacity to receive and properly answer and address
all calls received through the NYS HIICAP Hotline 0-800-701-0501)as calls are
automaticallytransmittedto the local AAAIHIICAP.-
R.Upon approval of this applicationand issuance of a Noti?cationof Grant Award.the AAA
is eligibleto request an advance of up to twenty-?ve percent (25%)of its award.The AAA
shall submit appropriate Claim for Payment in such fonn as required by NYSOFA.The
?nal Claimfor Paymentwill be submittedto NYSOFAwithinsixty (60)days alter the ending
date of the grant period.
8.The AAAagrees to include the express acknowledgment on all SHIP public infonnatlon
materials,“Thisproject was supported,in part by a grant from the U.S.Administrationfor
Community Living”.Grantees undertaking projects under government sponsorship are
encouraged to express freely their ?ndings and conclusions.Points of view or opinions do
not,therefore necessarily represent of?cial Administrationfor Community Livingpolicy.”
(HHS Grants Policy Statement:htlgs:IIwww.hhs.govIgrants/grantslgrants-policies
rggulationslindexhtml).The grantee must use the SHIP Logoon all SHIP publications.
T.NYSOFA has approved the following disclaimers that the AAA must use when
disseminating HIICAPmaterials andlor advertising:
1)“The infonnation provided by the Health Insurance lnfonnation.Counseling
and Assistance Program is intended for the sole purpose of educating consumersin
regard to the choices available for their health insurance needs.Particularemphasis
is placed on understanding originalMedicare.Nothing herein is intendednor should
26
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it be construed as an endorsement by the State of New York of any specific insurance
product or insurer.”
2)If the above disclaimer is too lengthy for certain media items (i.e.‘fiyers.small
brochures.etc.).the disclaimer below may be used as a substitute:
“NewYork State does not endorse nor recommendany specific insurance product
or insurer.this program is solely intended to educate consumers about their
choices.’
U.Upon request by the State HIICAPCoordinator.the AAAwillprovide to NYSOFAprogram
infonnation and other reports as required,in the fonnat and at the timing speci?ed by
NYSOFA,on activities provided under the current HIICAPgrant.
V.The AAA shall not use Si-IIP Federal funds to purchase promotional giveaways or
incentiveitems,unless such items are educational in nature as required by ACL and pre-
approved by NYSOFA.
W.The AAAagrees to implement Volunteer Risk and Program Management (VRPM)policies
and procedures as required by ACL.
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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
CC: Robert P. Wasp, Town Engineer
Re: Award of Bid – TA-23-04 - Street Sweeping Services Years 2023 & 2024
Date: April 14, 2023
Attached is a memo from Town Engineer, Rob Wasp, regarding the award of the bid for TA-23-04 -
Street Sweeping Services Years 2023 & 2024.
Action Requested:
Resolved that the Town Board hereby awards the bid for street sweeping services received
and opened on April 11, 2023 to Three D Industrial Maintenance Corp. for 2023 services
in the amount of $37,320.00 and 2024 services in the amount of $37,320.00 and hereby
authorizes the Town Administrator to execute the agreement and any related documents
necessary to carry out its implementation.
Page 529 of 642
Town of Mamaroneck
Engineering Department, Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810
FAX: (914) 381-7809
@townofmamaroneckNY.org
Date: April 12, 2023
To: Meredith Robson, Town Administrator
From: Robert P. Wasp, Town Engineer
CC: Tracy YogmanTown Comptroller
Subject: Award of Bid – TA-23-04 - Street Sweeping Services Years 2023 & 2024
General:
The referenced Town contract provides for routine street sweeping services in conjunction with the
transport and disposal of the collected street sweeping debris. There are approximately thirty-nine miles
of Town roads along with seven paved properties and parking areas that are serviced under the contract.
Bid documents were publicly advertised on the Empire State Purchasing Group platform (“BidNet”)
and noticed in the Westchester Journal News for a period of several weeks. In total one (1) proposal
was received on April 11, 2023. Bid pricing was structured as an annual lump sum considering (30)
days of street sweeping work during the contract term in 2023, with ability for a second year extension
in 2024. Please refer to the attached tabulation summary of all contractor proposals.
Three D Industrial Maintenance Corp (“Three D”) submitted a responsive and complete proposal. Three
D has executed this contract scope in past years and has maintained a good reputation with the Town.
Upon awarding the contract the Highway Department will complete a thorough walk-thru with Three
D to clarify the updated requirements of the contract in correlation with the requirements that come
with each section to be swept as per the contract.
The Engineering Department contract award to Three D Industrial Maintenance Corp. for street
sweeping services during the 2023 and 2024 calendar years at annual lump sums of $37,320.00 and
$37,320.00, respectively.
Attachment/s:
Bid Tabulation_TA-22-04_04122023
Page 530 of 642
Town of Mamaroneck
Engineering Department, Town Center
740 W. Boston Post Road, Mamaroneck, NY 10543-3353
Contract # TA-23-04 Street Sweeping Services
Bid Opening Results, April 11 , 2021 at 12:00 p.m. E.S.T.FINAL BID RESULTS
Three D Industrial Maintenace Corp.
Hawthorne, NY 10532
Bid Bond: Yes
$37,320.00
$37,320.00
$74,640.00
Street Sweeping amd Debris Transport Services:
Year 2023
Bid Item
Total Bid Amount
Street Sweeping amd Debris Transport Services:
Year 2024
Page 531 of 642
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
CC: Tracy Yogman, Town Comptroller
Re: 2022 Financial Audit by EFPR Group
Date: April 19, 2023
Attached is a memo from Town Comptroller, Tracy Yogman, regarding the 2022 Financial Audit. The
auditors from EFPR Group will attend the meeting and provide an overview for any questions the Board
may have.
Action Requested:
Resolved that the Town Board hereby accept the Financial Statements and Supplementary
Information for the Fiscal Year ended December 31, 2022.
Page 532 of 642
Town of Mamaroneck
Comptroller, Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810
FAX: (914) 381-7809
tyogman@townofmamaroneckNY.org
Date: April 13, 2023
To: Meredith Robson, Town Administrator
From: Tracy Yogman, Town Comptroller
Subject: 2022 Financial Audit by EFPR Group
General:
Attached are the following documents in connection with the 2022 Audit:
1. The Town of Mamaroneck Basic Financial Statements, Supplementary Information and
Independent Auditor’s Report for the fiscal year ended December 31, 2022.
2. Required Report to the Board with Governance that outlines the required communications and
control deficiencies.
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, 2022.
Attachment/s:
Town of Mamaroneck Revised Draft FS 2022
Page 533 of 642
TOWN OF MAMARONECK, NEW YORK
Basic Financial Statements,
Supplementary Information and
Independent Auditors' Report
December 31, 2022
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TOWN OF MAMARONECK, NEW YORK
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 Revenue, Expenditures and Change in Fund Balances -Budget to
Actual -Highway 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 Asset/Liability
Schedule of the Town's Pension Contributions
1 - 3
4 -12
13
14
15
16
17
18
19
20
21 -57
58
59
60
61
62
63
64
65
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TOWN OF MAMARONECK, NEW YORK
Table of Contents, Continued
Other Supplementary Information:
Combining Balance Sheet -Special Districts Fund
Combining Schedule of Revenue, Expenditures and Changes in Fund
Balances -Special Districts Fund
Combining Balance Sheet -Nonmajor Governmental Funds
Combining Schedule of Revenue, Expenditures and Changes in Fund
Balances -Nonmajor Governmental Funds
Project-Length Schedule -Capital Projects Fund
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
Independent Auditors' Report on Compliance for Each Major Program and on
Internal Control Over Compliance Required by the Uniform Guidance
Schedule of Expenditures of Federal Awards
Notes to Schedule of Expenditures of Federal Awards
Schedule of Findings and Questioned Costs
Status of Prior Audit Findings
* * * * * *
66
67
68
69
70 -71
72 -73
74-76
77
78
79
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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 accompanying financial statements of the governmental activities, the discretely
presented component unit, each major fund, and the aggregate remaining fund information of the
Town of Mamaroneck, New York (the Town), as of and for the year ended December 31, 2022, 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 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, 2022, 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 Town of Mamaroneck Housing Authority (the
Authority), which represent 100% of the assets, net position and revenue of the discretely presented
component unit as of December 31, 2022, and the respective changes in financial position 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.
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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 twelve months beyond the financial statement date, including any currently
known information that may raise substantial doubt shortly thereafter.
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 58 through 65 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
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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 A wards 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 , 2023
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
, 2023
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis
December 31, 2022
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, 2022. 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, 2022 are as follows:
• As of the close of the current year, the Town's governmental funds reported combined ending
fund balances of $39,412,071, an increase of$5,038,255 from the prior year. The increase in
fund balance is primarily the result of an increase in real property taxes, sales tax and Federal
aid as well as various expense savings.
• At the end of the current year, the total fund balance for the General Fund was $9,973,058 or
76% of total General Fund expenditures and other financing uses for 2022. The total General
Fund fund balance consists of $264,614 (nonspendable), $331,114 (restricted), $3,143,962
(assigned) and $6,233,368 (unassigned). Total fund balance for the Town Outside Villages
Fund was $6,878,876 or 42% of total fund expenditures and other financing uses for 2022.
• Total fund balance for Special Districts Funds is $4,513,872 or 40% of total fund expenditures
and other financing uses for 2022.
• 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, 2022, in most cases, are within
the range of or exceed the surplus levels that are consistent with the Town's policy.
• On the government-wide financial statements, the liabilities and deferred inflows ofresources
of the primary government, which is reported separately from the component unit, the Town
of 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 year by $36,263,081. 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
$74,137,236 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 $75,117,103.
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
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 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).
The government-wide financial statements distinguish functions of the Town that are principally
supported by taxes and intergovernmental revenue (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.
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Page 541 of 642
TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
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 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 revenue, expenditures and changes in fund balances provide a reconciliation to facilitate
this comparison between governmental funds and governmental activities.
The Town maintains thirteen individual governmental funds. Information is presented separately in
the governmental funds' balance sheet and in the governmental funds' statement of revenue,
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, Highway Fund and Capital Projects Fund,
which are considered to be major funds. Data for the two nonmajor governmental funds (Tri-
Municipal Cable T.V. and Debt Service Funds) are combined into a single aggregated presentation.
Individual fund data for each of these nonmajor 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,
Special Districts Fund and Highway Fund which are major funds. A budgetary comparison statement
has been provided for these funds within the basic financial statements to demonstrate compliance
with the respective budgets. Annual budgets are also adopted for the Tri-Municipal Cable T.V. Fund
and the Debt Service Fund which are nonmajor funds.
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
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 oftliis 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 ofresources by ($36,263,081) at the close of the current fiscal year.
2022 2021
Current assets $ 43,919,664 38,413,049
N oncurrent assets 70,016,553 63,300,859
Total assets 113,936,217 101,713,908
Deferred outflows ofresources 26,954,592 30,305,946
Current liabilities 7,620,692 6,688,387
N oncurrent liabilities 123,403,478 147,276,390
Total liabilities 131,024,170 153,964,777
Deferred inflows ofresources 46,129,720 25,304,885
Net position:
Net investment in capital assets 30,788,717 25,787,996
Restricted 7,085,438 6,292,601
Umestricted (74,137,236) (79,330,405)
Total net position $ (36,263,081) (47,249,808)
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
Total assets increased in governmental activities by $12,222,309 from the prior year.
Noncurrent liabilities decreased by $23,872,912 from the previous year for governmental activities
primarily due to the valuation of the total OPEB liability.
Net investment in capital assets, net of accumulated depreciation and less any outstanding debt used
to acquire those assets of $30,788,717, accounts for 84% 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 20% 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 $7,085,438 represents resources that are subject to external restrictions on
how they may be used. The restrictions are as follows:
Restricted Net Position
2022 2021
Future capital projects $ 331,114 316,332
Debt service 2,431,794 2,186,923
Section 8 Housing Authority 1,193,438 883,455
Tri-Municipal Cable TV 1,525,586 1,409,690
Pension benefits -fire district 1,603,506 1,496,201
Total assets $ 7,085,438 6,292,601
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
The remaining balance of net position, representing unrestricted net position of ($74,137,236) 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.
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
N onproperty tax items
Use of money and property
Sale of property and compensation for loss
Miscellaneous
Total revenue
Program expenses:
General government support
Public safety
Heahh
Transportation
Economic assistance and opportunity
Cuhure and recreation
Home and cormnunity services
Interest
Total expenses
Change in net position
Net position at begirming of year
Net position at end of year
9
2022 2021
$ 8,581,104 7,612,897
11,404,082 10,819,947
934,330 808,289
29,310,060 27,918,380
1,091,992 1,117,138
4,118,620 3,788,040
828,391 418,768
942,805 191,680
223,241 191,448
57,434,625 52,866,587
7,079,766 8,040,805
13,716,463 15,455,166
2,106,883 2,355,457
5,389,339 5,807,600
790,606 919,638
5,150,169 4,598,511
11,098,995 11,608,623
1,115,677 882,904
46,447,898 49,668,704
10,986,727 3,197,883
(47,249,808) (50,447,691)
$ (36,263,081) (47,249,808) DR
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
Governmental activities increased the Town's net position by $10,986,727 for the year ended
December 31, 2022.
Total revenue for the year ended December 31, 2022 from governmental activities totaled
$57,434,625. Real property taxes of $29,310,060 represent the largest revenue source (51%).
Governmental activities expenses of the Town totaled $46,447,898. The largest components of these
expenses are in the areas of public safety (30%), general government support (15%) and home and
community services (24%).
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 year.
As of the end of the current year, the Town's governmental funds reported combined ending fund
balance of $39,412,071, an increase of $5,038,255 compared to last year's ending fund balance of
$34,373,816. The nonspendable fund balance component of $1,670,043 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$17,544,519 is restricted for special revenue funds, capital projects and debt service. The assigned
fund balance classification aggregate of $13,964,141, consisting primarily of amounts designated to
balance the fiscal 2023 budget by $3,076,000 in the General Fund; $2,045,610 in the Town Outside
Villages Fund and $397,300 in the Special Districts Funds and amounts available to be used at the
Town's discretion in funds other than the General Fund; $4,089,106 in the Town Outside Villages
Fund; $1,845,085 in the Highway Fund and $2,122,492 in the Special Districts Funds and $320,586
in nonmajor funds. The General Fund's assigned fund balance also includes $67,962 of
encumbrances. The remaining fund balance of $6,233,368 is unassigned and represents the remaining
positive fund balance in the General Fund.
The General Fund is the primary operating fund of the Town. At the end of the current year,
unassigned fund balance of the General Fund was $6,233,368, representing 63% of the total General
Fund balance of $9,973,058. This is an increase over the prior year, when the total fund balance was
$8,159,723.
The Town Outside Villages Fund's total fund balance at the end of the year was $6,878,876, a
decrease of $304,252 from the previous year.
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
The Special Districts Fund's total fund balance at the end of the current year was $4,513,872, a
decrease of $602,157 from the previous year. This represents decreases in the Ambulance District
fund and the Water District fund offset by increases in the Fire Protection District fund, the Street
District Lighting Fund, the Refuse and Garbage District fund and the Sewer District fund.
The Capital Projects Fund reflects a fund balance of $10,459,081 at the end of the current year, an
increase of $2,226,324 from the previous year. The Town issued new long term debt of $5,257,000
in the form of serial bonds to fund all currently authorized capital projects during the year ended
December 31, 2022. ·
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, 2022, amounted to
$68,110,662 (net of accumulated depreciation). These capital assets includes land, buildings and
improvements, machinery and equipment, infrastructure and construction-in-progress.
Capital Assets
(Net of Accumulated Depreciation)
Land
Construction-in-progress
Buildings and improvements
Machinery and equipment
Infrastructt:n-e
Total
2022
$ 4,031,660
3,377,041
22,112,365
6,027,645
32,561,951
$ 68,110,662
2021
4,031,660
2,833,589
21,885,668
5,721,247
28,828,695
63,300,859
Long-Term Debt and Short-Term Capital Borrowings
At the end of the current year, the Town had total bonded debt outstanding of $46,392,000. 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, 2022, the Town paid $3,080,000 in principal on outstanding
long-term obligations and issued $5,257,000 in long-term obligations in the form of serial bonds in
order to fund various capital projects.
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TOWN OF MAMARONECK, NEW YORK
Management's Discussion and Analysis, Continued
Economic Factors and Next Year's Budget and Rates
The following economic factors currently affect the Town and were considered in developing the
2023 fiscal year budget.
• The Town has the lowest unemployment rate in Westchester County for a Town.
• A tax levy increase of 4% 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.
• On the expenditure side, increases are expected in health insurance premiums, as well as
pension and other employee benefit costs.
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.
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TOWN OF MAMARONECK, NEW YORK
Statement of Net Position
December 31, 2022
Assets
Cash and equivalents
Investments
Receivables:
Accounts
Taxes, net
Due from other governments
State and Federal aid
Prepaid expenses
Total current assets
Capital assets:
Not being depreciated
Being depreciated
Net pension asset -ERS -proportionate share
Total noncurrent assets
Total assets
Deferred Outflows of Resources
Deferred charge on refunding bonds
Pension related -retirement systems
Pension related -length of service award program
OPEB
Total deferred outflows ofresources
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-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 award 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.
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Component
Unit
Mamaroneck
Governmental Housing
Activities Authority
$ 28,982,748
10,205,033
810,198
668,169
267,326
1,316,147
1,670,043
43,919,664
7,408,701
60,701,961
1,905,891
70,016,553
113,936,217
398,893
12,413,993
681,228
13,460,478
26,954,592
840,877
1,152,853
681,347
1,175,047
329,190
3,292,000
149,378
7,620,692
43,100,000
2,020,126
383,523
946,733
1,835,993
75,117,103
123,403,478
131,024,170
14,723,458
1,104,109
30,302,153
46,129,720
30,788,717
7,085,438
(74,137,236)
$ (36,263,081)
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TOWN OF MAMARONECK, NEW YORK
Statement of Activities
Functions/Programs
Primary government:
Governmental activities:
General government support
Public safety
Health
Transportation
Economic assistance and opportunity
Culture and recreation
Home and community services
Interest on long-term debt
Total governmental activities
Component unit -Mamaroneck Housing Authority
General revenue:
Real property taxes
Real property tax items
Nonproperty tax items
Use of money and property
Sale of property and compensation for loss
Miscellaneous
Total general revenue
Change in net position
Net position (deficit) at beginning of year
Net position (deficit) at end of year
See accompanying notes to financial statements.
Year ended December 31, 2022
Expenses
$ 7,079,766
13,716,463
Program Revenue
Net Revenue (Expense)
and Changes in Net Position
Component
Unit
Operating Capital Total
Charges for Grants and Grants and Primary
Mamaroneck
Housing
Authority Services Contributions Contributions Government
1,472,773 2,509,632
484,322 1,512
2,106;883 . 1,090,558 293,344
(3,097,361)
(13,230,629)
(722,981)
5,389,339 1,003,543
790,606 -
5,150,169 2,770,436
11,098,995 1,759,472
1,115,677
$46,447,898 8,581,104
$
14
10,270
588,862
8,000,462
11,404,082
366,089 (4,009,437)
(201,744)
(2,379,733)
568,241 (770,820)
(1,115,677)
934,330 (25,528,382)
29,310,060
1,091,992
4,118,620
828,391
942,805
223,241
36,515,109
10,986,727
(47,249,808) 2,554,858
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TOWN OF MAMARONECK, NEW YORK
Balance Sheet -Governmental Funds
December 31, 2022
Town Section 8
Outside Special Housing Capital Nonmajor Total
General Villages Districts Assistance Highway Proje<::ts Go_vernmental Governmental
Assets
Cash and equivalents $ 1,015,670 8,574,692 2,204,834 1,196,632 71,474 11,853,878 4,065,568 28,982,748
Investments 6,578,185 -1,958,193 -1,668,655 -10,205,033
Receivables:
Accounts 367,947 244,695 -2,125 -195,431 810,198
Taxes, net 668,169 -----668,169
Due from other governments 42,943 501 139,663 84,219 267,326
State and Federal aid 55,580 864,732 --62,163 333,672 -1,316,147
Due from other funds 3,479,831 750,208 1,778 382 60,410 12,500 20,389 4,325,498
Prepaid expenditures 264,614 744,160 390,574 11,389 259,306 -1,670,043
Total assets $ 12,4-7J1)_32_ 11,178,988 4,695,042 1,208,403 2,208,352 12,200,050 4,281,388 48,24?2162
Liabilities, Deferred Inflows of Resources and Fund Balances
Liabilities:
Accounts payable 229,953 64,367 51,677 1,970 79,945 409,543 3,422 840,877
Accrued liabilities 59,472 155,894 78,460 1,606 18,601 838,820 -1,152,853
Deposits payable 162,709 518,638 - -- -
681,347
Due to other funds 671,986 3,489,640 51,033 -5,415 107,424 -4,325,498
Unearned revenue 718,292 71,573 - -
-385,182 -1,175,047
Total liabilities 1,842,412 4,300,112 181,170 3,576 103,961 1,740,969 3,422 8,175,622
Deferred inflows of resources -deferred tax revenue 657,469 -- -- - -657~469 --------
Fund balances:
Nonspendable 264,614 744,160 390,574 11,389 259,306 --1,670,043
Restricted 331,114 -1,603,506 1,193,438 -10,459,081 3,957,380 17,544,519
Assigned 3,143,962 6,134,716 2,519,792 -1,845,085 -320,586 13,964,141
Unassigned ( deficit) 6,233,368 -- -- - -
6,233,368
Total fund balance (deficit) 9,973,058 6,878,876 4,513,872 1,204,827 2,104,391 10,459,081 4,277,966 39,412,071
Total liabilities, deferred inflows of
resources and fund balances $ 12,472,932_ 11,178,988 4,695,042 1,208,403 2,208,352 12,200,050 4,281,388 48,245,162
See accompanying notes to financial statements.
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TOWN OF MAMARONECK, NEW YORK
Reconciliation of Balance Sheet -Governmental Funds to the Statement of Net Position
December 31, 2022
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 award program
Deferred outflows of resources -OPEB
Deferred inflows of resources -pensions
Deferred inflows of resources -length of service award 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 taxes.
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 asset -ERS -proportionate share
Net pension liability-PFRS -proportionate share
Total pension liability -length of service award 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.
16
$ 7,408,701
108,742,597
(48,040,636)
12,413,993
681,228
13,460,478
(14,723,458)
(1,104,109)
$ 39,412,071
68,110,662
(30,302,153) (19,574,021)
(329,190)
(46,392,000)
(383,523)
1,905,891
(946,733)
(1,835,993)
657,469
(75,117,103) (123,098,651)
398,893
(2,169,504) (1,770,611)
$ (36,263,081)
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TOWN OF MAMARONECK, NEW YORK
Statement of Revenue, Expenditures and Changes in Fund Balances -Governmental Funds
Year ended December 31, 2022
Town Section 8
Outside Special Housing Capital Nonmajor Total
General Villages Districts Assistance Highway Projects Governmental Governmental
Revenue:
Real property taxes $ 6,264,270 10,018,635 7,783,533 5,392,662 29,459,100
Real property tax items 1,091,992 1,091,992
Nonproperty tax items 3,331,982 786,638 4,118,620
Departmental income 3,097,984 693,847 2,554,658 130,000 6,476,489
Intergovernmental charges 5,200 121,866 538,495 665,561
Use of money and property 628,116 60,544 2,984 26,753 109,994 828,391
Licenses and permits 62,507 1,111,082 1,173,589
Fines and forfeitures 264,425 1,040 265,465
Sale of property and compensation for loss 49,389 4,025 113,428 12,867 95,368 669,099 944,176
State aid 2,428,287 51 48,659 454,677 2,931,674
Federal aid 637,475 47,173 65,811 7,660,476 516,150 479,653 9,406,738
Miscellaneous 173,703 538 49,000 223,241
Total revenue 14,703,348 15,207,784 10,699,891 7,676,327 6,618,625 1,652,429 1,026,632 57,585,036
Expenditures:
General government support 4,007,464 1,426,826 5,434,290
Public safety 7,171,711 2,447,214 9,618,925
Health 293,344 89,100 1,360,940 1,743,384
Transportation 43,464 20,194 131,084 3,207,063 3,401,805
Economic assistance and opportunity 440,341 440,341
Culture and recreation 2,773,434 1,425,593 4,199,027
Home and community services 93,732 246,964 2,349,726 7,187,136 675,872 10,553,430
Employee benefits 2,232,247 4,689,233 1,715,064 182,077 1,439,592 10,258,213
Debt service:
Principal 3,080,000 3,080,000
Interest 1,129,993 1,129,993
Capital outlay 8,283,179 8,283,179
Total expenditures 9,884,026 15,069,621 8,004,028 7,369,213 4,646,655 8,283,179 4,885,865 58,142,587
Excess ( deficiency) of revenue over expenditures 4,819,322 138,163 2,695,863 307,114 1,971,970 (6,630,750) (3,859,233) (557,551)
Other financing sources (uses):
Bond issuance 5,257,000 5,257,000
Issuance premium 2,080 336,726 338,806
Transfers in 282,070 689,520 3,808,379 4,162,174 8,942,143
Transfers out (3,288,057) (1,131,935) (3,298,020) (979,556) (210,385) (34,190) (8,942,143)
Total other financing sources (uses) (3,005,987) (442,415) (3,298,020) (979,556) 8,857,074 4,464,710 5,595,806
Net change in fund balance 1,813,335 (304,252) (602,157) 307,114 992,414 2,226,324 605,477 5,038,255
Fund balances at beginning of year 8,159,723 7,183,128 5,116,029 897,713 1,111,977 8,232,757 3,672,489 34,373,816
Fund balances at end of year $ 9,973,058 6,878,876 4,513,872 1,204,827 2,104,391 10,459,081 4,277,966 39,412,071
See accompanying notes to financial statements.
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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, 2022
Net change in fund balances -Total Governmental Funds
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
Disposals
Depreciation expense
Revenues in the statement of activities that do not provide current
financial resources are not reported as revenues in the funds -real
property taxes
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
Issuance premium
$ 8,150,057
(1,371)
(3,338,883)
(5,257,000)
(338,806)
$ 5,038,255
4,809,803
(149,040)
Principal paid on general obligation bonds 3,080,000 (2,515,806)
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
Compensated absences
Changes in pension asset and related deferred outflows and
inflows of resources -ERS
Changes in pension liability and related deferred outflows and
inflows of resources -PFRS
Changes in pension liability and related deferred outflows and
inflows of resources -LO SAP
Changes in total OPEB liability and related deferred outflows and
inflows of resources
Amortization of loss on refunding bonds and issuance premium
Change in Net Position of Governmental Activities
See accompanying notes to financial statements.
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(84,499)
(3,060)
789,915
938,322
(88,373)
2,152,395
98,815 3,803,515
$ 10,986,727
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Assets:
Cash and equivalents
Investments
TOWN OF MAMARONECK, NEW YORK
Statement of Fiduciary Net Position
Custodial Fund
December 31, 2022
Real property taxes receivable for other governments
Total assets
Liabilities -due to other governments
See accompanying notes to financial statements.
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$10,358,967
1,847,465
52,022,050
$64,228,482
$64,228,482
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TOWN OF MAMARONECK, NEW YORK
Statement of Changes in Fiduciary Net Position
Custodial Fund
Year ended December 31, 2022
Additions -real property taxes collected for other governments
Deductions -payments of real property taxes to other governments
Change in fiduciary net position
Fiduciary net position at beginning of year
Fiduciary net position at end of year
See accompanying notes to financial statements.
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$ 178,522,026
178,522,026
$
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements
December 31, 2022
(1) Summary 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 accordance 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
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.
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Page 557 of 642
TOWN OF MAMARONECK, NEW YORK
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 government-wide financial statements. Major
individual governmental funds are reported as separate columns in the fund financial
statements.
(c) Fund Financial Statements
The accounts of the Town are organized and operated on the basis of funds. A fund is an
independent fiscal and accounting entity with a self-balancing set of accounts, which
comprise its assets, deferred outflows of resources, liabilities, deferred inflows of
resources, fund balances, 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 nonmajor 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:
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Page 558 of 642
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary 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 Fund is
provided to account for resources received from the U.S. Department of Housing
and Urban Development for housing assistance payment purposes.
• 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.
• 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.
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Page 559 of 642
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary of Significant Accounting Policies, Continued
(c) Fund Financial Statements, Continued
• Special Revenue Fund -Tri-Municipal Cable T.V. Fund -is used to account for
franchise fees collected and expenditures for the joint activity cable T.V. operations.
(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 revenue is 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.
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Page 560 of 642
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary 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 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.
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Page 561 of 642
TOWN OF MAMARONECK, NEW YORK
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 ofNYCLASS.
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.
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Page 562 of 642
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary 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, 2022.
• 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 1st and are due on September 1st, with the first half payable without penalty until
September 30th and the second half payable without penalty until January 31st. The Town
guarantees the full payment of the County and school districts warrants and assumes the
responsibility for uncollected taxes. The Town also has the responsibility for conducting
in-rem foreclosure proceedings.
The Town functions in both a fiduciary and guarantor relationship with the County of
Westchester, New York, 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.
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Page 563 of 642
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary 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, 2022,
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 ofinventoriable items at various locations are recorded as expenditures
at the time of purchase and year-end balances at these locations are not material.
(i) 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
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.
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Page 564 of 642
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(I) Summary of Significant Accounting Policies, Continued
(1) Capital 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.
Class
Buildings and improvements
Machinery and equipment
Infrastructure
Life
in Years
20 -50
5 -20
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 $528,654 of American Rescue Plan Act Coronavirus
State and Local Fiscal Recovery Funds that are unspent, $186,343 for parking permits
received in advance and $3,295 of miscellaneous items in the General Fund, $71,573 for
parking permits received in advance in the Town Outside Villages Fund, and $385,182 for
State and Federal aid received in advance in the Capital Projects Fund. This amount has
been deemed to be measurable but not "available" pursuant to GAAP.
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Page 565 of 642
TOWN OF MAMARONECK, NEW YORK
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 OPEB. 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.
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Page 566 of 642
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(I) 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.
(t) 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.
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Page 567 of 642
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,
liabilities, and deferred inflows of resources that does not meet 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.
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Page 568 of 642
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary 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 oflong-lived assets.
(w) Accounting Standards Issued But Not Yet Implemented
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. 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. 99 -Omnibus 2022. Effective for various periods through fiscal years
beginning after June 15, 2023.
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Page 569 of 642
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(1) Summary of Significant Accounting Policies, Continued
(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 T.V. funds. Encumbrances outstanding at year-end are generally
reported as assigned fund balance since they do not constitute expenditures or liabilities.
(y) 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.
On February 9, 2023, the Town adopted a resolution to guarantee a revenue bond in the
amount of $2,800,000 that the Housing Authority is going to issue.
On March 15, 2023, the Town adopted a resolution, effective July 1, 2023, to transfer the
administration of the Housing Choice Voucher Program to the New York State Division
of Housing and Community Renewal.
(2) Stewardship, Compliance and Accountability
(a) Budgetary Data
The Town generally follows the procedures enumerated below in establishing the budgetary
data reflected in the financial statements:
• 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
ensumg year.
• 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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(2) Stewardship, Compliance and Accountability, Continued
(a) Budgetary Data, Continued
• Formal budgetary integration is employed during the year as a management control device
for General, Town Outside Villages, Highway, Special Districts, Tri-Municipal Cable
T.V. and Debt Service funds.
• Budgets for General, Town Outside Villages, Highway, Special Districts, Tri-Municipal
Cable T.V. 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 T.V. and Debt Service funds lapse at the end of the fiscal year, except
that outstanding encumbrances are reappropriated in the succeeding year pursuant to the
Uniform System of Accounts promulgated by the Office of the State Comptroller.
Budgeted amounts are as originally adopted, or as amended by the Town Board.
(b) Property Tax Limitation
Under New York State Town Law, the Town is not limited as to the maximum amount of real
property taxes which may be raised. However, Chapter 97 of the New York State Laws
of 2011, as amended (Tax Levy Limitation Law) modified previous law by imposing a
limit on the amount of real property taxes a local government may levy. The following is
a brief summary of certain relevant provisions of the Tax Levy Limitation Law. The
summary is not complete and the full text of the Tax Levy Limitation Law should be read
in order to understand the details and implementations thereof.
The Tax Levy Limitation Law imposes a limitation on increases in the real property tax levy,
subject to certain exceptions. The Tax Levy Limitation Law permits the Town to increase
its overall real property tax levy over the tax levy of the prior year by no more than the
"Allowable Levy Growth 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
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(2) Stewardship, Compliance and Accountability, Continued
(b) Property Tax Limitation, Continued
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, 2022 consisted of the following:
Town and County taxes -Current
Tax liens
Allowance for uncollectible amounts
$ 185,091
1,193,106
1,378,197
(710,028)
$ 668,169
Taxes receivable are also partially offset by deferred tax revenues of $657,469, 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, 2022 are as follows:
Balance Balance
January 1, December 31,
2022 Additions Deletions 2022
Capital assets, not being depreciated:
Land $ 4,031,660 4,031,660
Construction-in-progress 2,833,589 930,937 387,485 3,377,041
Total capital assets, not being
Depreciated 6,865,249 930,937 387,485 7,408,701
Capital assets, being depreciated:
Buildings and improvements 32,798,874 1,361,376 69,106 34,091,144
Machinery and equipment 17,280,147 1,435,198 681,972 18,033,373
Infrastructure 51,808,049 4,810,031 -56,618,080 --
Total capital assets,
being depreciated 101,887,070 7,606,605 751,078 108,742,597
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
( 4) Ca12ital Assets, Continued
Balance
January 1,
2022 Additions
Less accumulated depreciation for:
Buildings and improvements $ 10,913,206 1,133,808
Machinery and equipment 11,558,900 1,128,300
Infrastructure 22,979,354 1,076,775
Total accumulated
depreciation 45,451,460 3,338,883
Total capital assets,
being depreciated, net 56,435,610 4,267,722
Capital assets, net $ 63,300,859 5,198,659
Balance
December 31,
Deletions 2022
68,235 11,978,779
681,472 12,005,728
-24,056,129 --
749,707 48,040,636
1,371 60,701,961
388,856 68,110,662
Depreciation expense was charged to the Town's functions and programs as follows:
General government support
Public safety
Transportation
Economic assistance and opportunity
Culture and recreation
Home and community services
Total depreciation expense
Ca12ital Assets -Com12onent Unit
$ 413,865
817,585
1,208,312
88,452
368,833
441,836
$ 3,338.883
Changes in the Housing Authority's capital assets for the year ended December 31, 2022 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
Balance
January 1,
2022
$ __ _
6,893,905
764,550
7,658,455
4,390,188
650,234
5,040,422
2,618,033
$ 2,618,033
37
Additions Deletions
Balance
December 31,
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Page 573 of 642
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(5) Accrued Liabilities
Accrued liabilities at December 31, 2022 were as follows:
Town Section 8
Outside Special Housing Capital
General Villages Districts Assistance Highway Projects Total
Payroll and employee benefits $ 54,159 155,894 76,960 1,367 18,601 306,981
Other 5,313 1,500 239 -838,820 845,872 --
$ 59,472 155,894 78,460 1,606 18,601 838,820 1,152.853
( 6) Joint Ventures
The Town and the Village of Larchmont (the 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.
Balance Sheet Date -December 31, 2021
Total assets $ 1,557,039
Deferred outflows of resources 4,202,074
Total liabilities 12,632,577
Deferred inflows of resources 2,939,104
Net position (deficit) (9,812,568)
Revenue 3,693,554
Expenses 4,141,436
Change in net position (447,882)
*The December 31, 2022 information was not available as of the date of the issuance of these
financial statements.
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.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(6) Joint Ventures, Continued
Balance Sheet Date -December 31, 2021
Total assets
Total liabilities
Net capital ( deficit)
Revenue
Expenses
Change in net assets
General
Fund
$ 11,688,959
70,109,674
(58,420,715)
26,680,788
28,149,443
(1,468,655)
Capital
Fund
85,546,731
85,546,731
9,696
(9,696)
*The December 31, 2022 information was not available as of the date of the issuance of these
financial statements.
The Town, together with the Villages of Mamaroneck and Larchmont, formed the Tri-Municipal
Larchmont-Mamaroneck Cable T.V. Board of Control. The Board was organized to
administer the franchise agreement with Verizon and DA-Columbia Cablevision of
Westchester. The franchise fees received are used to operate three public cable T.V. channels,
serving the community interests of Mamaroneck. The Village of Larchmont is no longer part
of the joint venture.
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 $ 359,457
Total liabilities 26,450
Net assets 333,007
Revenue 891,795
Expenses 728,486
Change in net assets 163,309
*The December 31, 2022 information was not available as of the date of the issuance of these
financial statements.
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(7) Long-Tenn Liabilities
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
The following table summarizes changes in the Town's long-term liabilities for the year ended
December 31, 2022:
Governmental activities:
General obligation bonds payable
Plus unamortized premium on bonds
Other noncurrent liabilities:
Compensated absences
Net pension (asset) -ERS
Net pension liability -PFRS
Total pension liability -length
of service award program
Total OPEB liability
Total other non-current liabilities
Governmental activities -long-term liabilities
Mamaroneck Housing Authority:
Component unit
Revenue Bonds payable
Plus unamortized premium on bonds
Deferred rent payable
Component Unit -long-term liabilities
Balance
January 1,
2022
$ 44,215,000
1,970,877
46,185,877
380,463
22,138
2,694,473
2,849,000
98,355,411
104,301,485
$150,487.362
$ 485,000
--
485,000
91,702
$ ~
Balance Due
December 31, Within
Increases Decreases 2022 One Year
5,257,000 3,080,000 46,392,000 3,292,000
338,806 140,179 2,169,504 149,378
5,595,806 3,220,179 48,561,504 3,441,378
3,060 383,523
1,928,029 (1,905,891)
1,747,740 946,733
1,013,007 1,835,993
-23,238,308 75,117,103
3,060 27,927,084 76,377,461
5,598.866 31,147.263 124,938.965 3,441.378
Each governmental fund's liability for compensated absences, net pension liability, total pension
liability and total OPEB liability are liquidated by the respective fund. Governmental
liabilities for general obligation bonds are liquidated by the Debt Service Fund, which is
funded by the General, Town Outside Villages, Highway and Special Districts funds.
Governmental liabilities for installment purchase debt are liquidated by the Special Districts
Fund -Ambulance District.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(7) Long-Term Liabilities, Continued
(a) General Obligation Bonds Payable
General Obligation Bonds payable at December 31, 2022 are comprised of the following
individual issues:
Amount
Original Outstanding at
Year of Issue Final Interest December 31,
Purpose Issue Amount Maturity Rates 2022
Fire district improvements 2013 996,000 May,2026 2.590% 340,000
Fire district improvements 2016 2,185,000 July, 2031 2.000 -3.000% 1,370,000
Public improvements 2016 8,990,845 October, 2036 2.000 -2.300% 6,600,000
Refimding bonds 2017 7,040,000 March, 2030 2.000 -2.350% 4,545,000
Public improvements 2018 5,815,500 December, 203 8 3.000 -5.000% 4,885,000
Public improvements 2018 1,400,000 December, 2038 3.000 -5.000% 1,175,000
Fire district improvements 2019 3,830,000 September, 2039 2.000 -5.000% 3,435,000
Fire district improvements 2019 2,470,000 September, 2039 2.000-5.000% 2,210,000
Public improvements 2020 3,385,000 August, 2035 1.000 -5.000% 3,045,000
Refimding bonds 2020 8,115,000 May,2028 0.650 -2.000% 7,735,000
Public improvements 2021 6,100,000 August, 2040 1.375 -5.000% 5,795,000
Public improvements 2022 4,175,000 October, 2042 4.000-5.000% 4,175,000
Fire district improvements 2022 1,082,000 October, 2037 4.000-5.000% 1,082,000
$ 46,392,000
Interest expenditures of$1,129,993 were recorded in the fund financial statements in the Debt
Service Fund. Interest expense of $1,115,677 was recorded in the government-wide
financial statements for governmental activities.
In 2022, the Town issued two bonds payable totaling $5,257,000. The public improvements
bond of $4,175,000 was issued on October 4, 2022, with an interest rate of 4.0% -5.0%
and the Town received a premium of $250,839. The fire district improvements bond of
$1,082,000 was issued on October 4, 2022, with an interest rate of 4.0% -5.0% and the
Town received a premium of$87,967.
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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, 2022
are as follows:
Year ending Princi:Qal Interest
2023 $ 3,292,000 1,282,584
2024 3,385,000 1,179,841
2025 3,475,000 1,077,372
2026 3,585,000 978,007
2027 3,575,000 874,107
2028 -2032 15,420,000 2,912,587
2033 -2037 10,985,000 1,186,729
2038 -2042 2,675,000 213,603
$ 46,392,000 9,704,830
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, 2022 is comprised of the following:
Purpose
Year of
Issue
Original
Issue
Amount
Final
Maturity
Amount
Outstanding at
Interest December 31,
Rates 2022
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, 2022
including interest payments of$ are as follows:
Year ending December 31. Principal Interest Total
2023
2024
2025
2026
2027
2028 -2032
2033 -2036
42
$ 30,000
30,000
30,000
30,000
$
14,194
13,294
12,394
11,494
44,194
43,294
42,394
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TOWN OF MAMARONECK, NEW YORK
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.
(8) Deferred Rent Payable
Redemption Period
(Dates Inclusive)
October 15, 2024
Redemption Price
as a Percentage of Par
100%
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 $125,000 per year and shall increase by 1.5% on each July 1st,
thereafter, during the term of the lease.
For financial statement purposes, rent expense is being recognized on the straight-line basis over
the life of the lease. For the year ended December 31, 2022, rent expense of$ was
charged to the Housing 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, 2022, deferred rent payable was $
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Page 579 of 642
(9) Compensated Absences
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
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.php or obtained by writing to the New York
State and Local Retirement System, 110 State Street, Albany, NY 12244.
The System is noncontributory except for employees who joined after July 27, 1976, who
contribute 3% of their salary for the first ten years of membership, and employees who
joined on or after January 1, 2010, who generally contribute between 3% and 6% of their
salary for their entire length of service. Under the authority of the NYSRSSL, the
Comptroller annually certifies the actuarially determined rates expressly used in
computing the employers' contributions based on salaries paid during the System's fiscal
year ending March 31.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(10) Pension Plans, Continued
(b) Pension Asset/Liability, Pension Expenses, and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions
At December 31, 2022, the Town reported the following for its proportionate share of the net
pension asset/liability for ERS and PFRS:
ERS PFRS
Measurement date March 31, 2022 March 31, 2022
Net pension asset (liability) $1,905,891 (946,733)
Town's proportion of the
net pension asset/liability 0.0233148% 0.1666653%
Change in proportion since the
prior measurement date 0.0010825 0.0114784
The net pension asset/liability was measured as of March 31, 2022 and the total pension
asset/liability used to calculate the net pension asset/liability was determined by an
actuarial valuation as of that date. The Town's proportion of the net pension asset/liability
was based on a computation of the actuarially determined indexed present value of future
compensation by employer relative to the total of all participating members, actuarially
determined.
For the year ended December 31, 2022, the Town recognized its proportionate share of
pension expense in the government-wide financial statements of $194,195 for ERS and
$985,780 for PFRS. Pension expenditures of$984,111 for ERS and $1,909,637 for PFRS
were recorded in the fund financial statements and were charged to the following funds:
General
Town Outside Villages
Special Districts
Section 8 Housing Assistance
Highway
Total
45
ERS PFRS
$ 485,951
106,477
95,917
48,426
247,340
$ 984,111
1,435,172
474,465
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(10) Pension Plans, Continued
(b) Pension Asset/Liability, Pension Expenses and Deferred Outflows of Resources and Deferred
Inflows of Resources Related to Pensions, Continued
At December 31, 2022, the Town reported its proportionate share of deferred outflows of
resources and deferred inflows of resources related to pensions from the following
sources:
Diflerences between expected and
actual experience
Changes of assumptions
Net difrerence between projected
and actual earnings on pension plan
investments
Changes in proportion and difrerences
between Town contributions and
proportionate share of contributions
Town contributions subsequent to the
measurement date
ERS
Deferred
Outflows
Resources
$ 144,336
3,180,718
-
318,825
688,685
$ 4,332,564
Deferred
Inflows
Resources
(187,212)
(53,671)
(6,240,994)
(41,912)
(6,523,789)
PFRS Total
Deferred Deferred Deferred Deferred
Outflows Inflows Outflows Inflows
Resources Resources Resources Resources
510,391 654,727 (187,212)
5,666,404 8,847,122 (53,671)
-(7,955,033) -(14,196,027)
481,657 (244,636) 800,482 (286,548)
1,422,977 2,111,662
8,081,429 (8,199,669) 12,413,993 (14,723,458)
The Town's contributions subsequent to the measurement date will be recognized as a
reduction of the net pension liabilities in the year ending December 31, 2023. 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 ending ERS PFRS
2023 $ (382,433) (312,018)
2024 (631,065) (575,810)
2025 (1,572,732) (1,818,145)
2026 (293,680) 1,077,386
2027 87,370
$ (2!872!910) (1!541!217)
(c) Actuarial Assumption
The total pension asset/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 asset/liability to that measurement date. Significant actuarial
assumptions used in the valuation were as follows:
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(10) Pension Plans, Continued
( c) Actuarial Assumptions
Significant actuarial assumptions used in the valuations were as follows:
Measurement date
Actuarial valuation date
Investment rate of return, (net of
investment expense including
inflation)
Salary increases
Cost-of-living adjustments
Inflation
ERS
March 31, 2022
April 1, 2021
5.9%
4.4%
1.4%
2.7%
March 31, 2022
April 30, 2021
5.9%
6.2%
1.4%
2.7%
Annuitant mortality rates are based on April 1, 2015 -March 31, 2020 System's experience
with adjustments for mortality improvements based on Society of Actuaries Scale MP-
2020. The actuarial assumptions used in the April 1, 2021 valuation are based on the
results of an actuarial experience study for the period April 1, 2015 -March 31, 2020.
The long-term 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 allocation percentage
and by adding expected inflation. The target allocation and best estimates of arithmetic
real rates of return for each major asset class are summarized below.
Target Long-term expected
Asset Class allocation real rate of return*
Domestic equity 32% 3.30%
International equity 15% 5.85%
Private equity 10% 6.50%
Real estate 9% 5.00%
Opportunistic/ ARS 3% 4.10%
· Credit 4% 3.78%
Real assets 3% 5.80%
Fixed income 23% 0.00%
Cash 1% (1.00%)
* The real rate ofreturn is net of the long-term inflation assumption of2.5%.
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TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(10) Pension Plans, Continued
(d) Discount Rate
The discount rate used to calculate the total pension asset/liability 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 asset/liability.
(e) Sensitivity of the Proportionate Share of the Net Pension Asset/Liability to the Discount Rate
The following presents the Town's proportionate share of the net pension asset/liability
calculated using the discount rate of 5.9%, as well as what the Town's proportionate share
of the net pension asset/liability would be if it were calculated using a discount rate that is
I-percentage point lower ( 4.9%) or I-percentage point higher ( 6.9%) than the current rate:
1% Current 1%
Decrease Assumption Increase
(4.9%) (5.9%) (6.9%)
ERS -Employer's proportionate share of
the net pension asset (liability) $ (4,905,742) 1,905,891 7,603A93
PFRS -Employer's proportionate share of
the net pension asset (liability) $ (10,530,248) (946,733) 6,286A51
(f) Pension Plan Fiduciary Net Position
The components of each current-year net pension asset (liability) of participating employers
as of the respective measurement date were as follows:
Employers' total pension liability
Plan fiduciary net position
Employers' net pension asset/liability
Ratio of plan net position to the employers'
total pension asset/liability
(g) Contributions to the Pension Plans
(Dollars in Millions)
ERS PFRS
$ (223,875) (42,237)
232,050 41,669
$ 8,175 (568)
103.65% 98.66%
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, 2022 represent the employer contribution for the period of April 1, 2022
through March 31, 2023 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, 2022 were $984,111 and $1,909,637, respectively.
48
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Page 584 of 642
TOWN OF MAMARONECK, NEW YORK
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, 2022. 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)(l 1) 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.
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Page 585 of 642
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
Vested-Terminated
Retired and Beneficiaries
Total
(c) Actuarial Assumptions
37
24
5
66
The total pension liability in the January 1, 2022 actuarial valuation was determined using the
following actuarial assumptions, applied to all periods included in the measurement:
Inflation: 0.0%
Investment rate of return.:
Salary Scale:
Mortality:
4.05% net of pension plan investment expense,
including inflation
Not applicable
No pre-retirement mortality; post retirement RP2000
projected to 2030
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Page 586 of 642
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.
(d) Measurement of Total Pension Liability
The total pension liability of $1,835,993 was measured as of December 31, 2022 and was
determined using an actuarial valuation as of January 1, 2022.
(e) Changes in the Total Pension Liability
Balance as of January 1, 2022
Service cost
Interest
Differences between expected and actual experience
Changes of assumptions
Benefit payments and expenses
Balance as of December 31, 2022
$ 2,849,000
48,288
114,885
(44,700)
(1,104,550)
(26,930)
$ 1,835.993
(f) Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pension
For the year ended December 31, 2022, the District recognized pension expense of$115,303.
At December 31, 2022, the District reported deferred outflows of resources and deferred
inflows of resources related to the pension from the following sources:
Differences between expected and actual experience
Changes of assumptions
51
$
$
Deferred Deferred
Outflows of Inflows of
Resources Resources
33,306 71,612
647,922 1,032,497
681.228 1.104.109
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Page 587 of 642
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(11) Length of Service Award Program, Continued
(f) Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pension, 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
2023
2024
2025
2026
2027
Thereafter
$ (47,870)
(47,870)
(47,870)
(47,866)
(51,123)
(180,282)
$ (422,881)
(g) Sensitivity of the Total Pension Liability to Changes in the Discount Rate
The following presents the total pension liability of the District as of the December 31, 2022
measurement date, calculated using the discount rate of 4.05%, 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 (3.05%) or I-percentage point higher (5.05%) than the current
rate:
Total pension liability
(12) Other Post Employment Benefit Liability (OPEB)
(a) Plan Description and Benefits Provided
1%
Decrease
(3.05%)
$ (2,250.865)
Current 1%
Assumption Increase
(4.05%) (5.05%)
(1,835.993) (1,515.831)
In addition to providing pension benefits, the Town provides certain health care benefits for
retired employees through a single employer defined benefit OPEB plan. The various
collective bargaining agreements stipulate the employees covered and the percentage of
contribution. Contributions by the Town may vary according to length of service. The
cost of providing 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.
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Page 588 of 642
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, 2022, the following employees were covered by the benefit terms:
Inactive employees currently receiving benefit payments 122
Active employees 136
258
(c) Total OPEB Liability
The Town's total OPEB liability of $75,117,103 was measured as of December 31, 2022, and
was determined by an actuarial valuation as of January 1, 2022.
(d) Actuarial Assumptions
The total OPEB liability in the January 1, 2022 actuarial valuation was determined using the
following actuarial assumptions and other inputs, applied to all periods included in the
measurement, unless otherwise specified:
Inflation 3.00%
Salary increases 3.00%
Discount rate 4.31 %
Healthcare cost trend rates 8.00% for 2022, 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 Pub-2010 with MP-2021 projection.
(e) Changes in the Total OPEB Liability
The Town's change in the total OPEB liability for the year ended December 31, 2022 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
53
$ 98,355,411
2,675,752
2,184,968
3,184,949
(28,792,491)
(2,491,486)
$ 75,117.103
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Page 589 of 642
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(12) Other Post Employment Benefit Liability (OPEB), Continued
(f) 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 (3.3 I%) or I-percentage point higher (5.3 I%) than the current discount rate:
Total OPEB liability
I%
Decrease
(3.3 I%)
$ (86.694.I40)
Current I%
Assumption Increase
(4.3I%) (5.3I%)
(75.I I 7.103) (65.762,08I)
(g) Sensitivity of the Total OPEB Liability to Changes in the Healthcare Trend Rates
The following presents the total OPEB liability of the Town, as well as what the Town's total
OPEB liability would be if it were calculated using healthcare cost trend rates that are 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 %
Total OPEB liability
Decrease
(7.0%
decreasing
to 4.0%)
$ (65,136,296)
Rates
(8.0%
decreasing
to 5.0%)
(75,117,103)
Increase
(9.0%
decreasing
to 6.0%)
(87,67 I, 720)
(h) OPEB Expense and Deferred Outflows of resources and Deferred Inflows of Resources
Related to OPEB
For the year ended December 31, 2022, the Town recognized OPEB expense of $339,091 in
the government-wide financial statements. At December 31, 2022, the Town reported
deferred outflows of resources and deferred inflows of resources related to OPEB from
the following sources:
Differences between expected and actual experience
Changes of assumptions
54
$
$
Deferred
Outflows of
Resources
3,904,965
9,555,513
13,460,478
Deferred
Inflows of
Resources
4,547,619
25,754,534
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Page 590 of 642
TOWN OF MAMARONECK, NEW YORK
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, Continued
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
2023 $ (4,521,630)
2024 (3,580,706)
2025 (3,276,946)
2026 (5,462,393)
$ (16,841,675)
(13) Interfund Activity
The balances reflected as due from/to other funds at December 31, 2022 were as follows:
Due Due
Fund From To
General $ 3,479,831 671,986
Town Outside Villages 750,208 3,489,640
Special Districts 1,778 51,033
Section 8 Housing Assistance 382
Highway 60,410 5,415
Capital Projects 12,500 107,424
N onmaj or Governmental 20,389
$ 4,325.498 4,325,498
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.
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Page 591 of 642
TOWN OF MAMARONECK, NEW YORK
Notes to Financial Statements, Continued
(13) Interfund Activity, Continued
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:
General
Town Outside Villages
Special Districts
Highway
Capital Projects
N onmajor Governmental
Transfers
In
$ 282,070
689,520
3,808,379
4,162,174
$ 8,942,143
Transfers
Out
3,288,057
1,131,935
3,298,020
979,556
210,385
34,190
8,942,143
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
(a) Litigation
The Town, in common with other municipalities, receives numerous notices of claims for
money damages arising from false arrest, property damage or personal injury. Of the
claims currently pending, none are expected to have a material effect on the financial
position of the Town if adversely settled.
Westchester Joint Water Works (WJWW) a joint venture of the Town as reported in note 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 $59,648,750 as of December 31,
2020 and continue to accrue at $13,750 a day. The Town' share of these fines is
approximately $11,035,018 or 18.5% of the total. Management of the WJWW has
indicated that the State is holding in abeyance the imposition of these fines although they
continue to be accrued by the WJWW. The Town has not accrued their share in the Special
District Fund -Water District as the expectation of management is that the fines will be
suspended or replaced with a negotiated settlement as the WJWW has proposed multiple
acceptable alternatives to the filtration plant.
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Page 592 of 642
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 ofup 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, 2022 amounted to $3,953 and, therefore, detail information has been
excluded from these financial statements.
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Page 593 of 642
TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Revenue, Expenditures and Changes in Fund Balance -
Budget to Actual -General Fund
Year ended December 31, 2022
Budget Amounts Actual
Variance
Favorable
Original Final Amounts (Unfavorable)
Revenue:
Real property taxes $ 5,835,000 5,835,000 6,264,270 429,270
Real property tax items 566,500 632,767 1,091,992 459,225
Departmental income 2,560,920 2,560,920 3,097,984 537,064
Intergovernmental charges 7,180 7,180 5,200 (1,980)
Use of money and property 333,130 333,130 628,116 294,986
Licenses and permits 62,300 62,300 62,507 207
Fines and forfeitures 180,000 189,000 264,425 75,425
Sale of property and compensation for loss 49,389 49,389
State aid 2,055,500 2,055,500 2,428,287 372,787
Federal aid 685,592 1,012,496 637,475 (375,021)
Miscellaneous 157,500 174,057 173,703 (354)
Total revenue 12,443,622 12,862,350 14,703,348 1,840,998
Expenditures:
General government support 4,558,283 4,488,092 4,007,464 480,628
Health 450,000 450,000 293,344 156,656
Transportation 70,000 70,000 43,464 26,536
Economic assistance and opportunity 577,218 577,218 440,341 136,877
Culture and recreation 2,993,082 3,021,100 2,773,434 247,666
Home and community services 56,450 91,432 93,732 (2,300)
Employee benefits 2,481,260 2,481,276 2,232,247 249,029
Total expenditures 11,186,293 11,179,118 9,884,026 1,295,092
Excess of revenue over expenditures 1,257,329 1,683,232 4,819,322 3,136,090
Other financing sources (uses):
Transfers in 175,450 282,070 282,070
Transfers out (2,542,779) {3,329,390) (3,288,057) 41,333
Total other financing sources (uses) (2,367,329) (3,047,320) (3,005,987) 41,333
Net change in fund balance $(1,110,000) (1,364,088) 1,813,335 3,177,423
Fund balance at beginning of year 8,159,723
Fund balance at end of year $ 9,973,058
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Page 594 of 642
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, 2022
Budget Amounts Actual
Original Final Amounts
Revenue:
Real property taxes $10,034,123 10,034,122 10,018,635
Nonproperty tax items 2,950,000 2,950,000 3,331,982
Departmental income 292,125 551,509 693,847
Licenses and permits 889,000 937,000 1,111,082
Fines and forfeitures 5,000 5,000 1,040
Sale of property and compensation for loss 4,025
Federal aid 3,000 3,000 47,173
Miscellaneous 4,500 4,500
Total revenue 14,177,748 14,485,131 15,207,784
Expenditures:
General government support 1,706,847 1,695,358 1,426,826
Public safety 6,716,961 7,257,824 7,171,711
Health 89,100 89,100 89,100
Transportation 34,060 34,060 20,194
Culture and recreation 1,437,835 1,437,835 1,425,593
Home and community services 246,790 256,706 246,964
Employee benefits 4,874,300 4,799,300 4,689,233
Total expenditures 15,105,893 15,570,183 15,069,621
Excess ( deficiency) of revenue
over expenditures {928,145) (1,085,052) 138,163
Other financing sources (uses):
Transfers in 681,000 681,000 689,520
Transfers out (362,755) {1,131,935) {1,131,935)
Total other financing sources (uses) 318,245 {450,935) (442,415)
Net change in fund balance $ {609,900) {1,535,987) (304,252)
Fund balance at beginning of year 7,183,128
Fund balance at end of year $ 6,878,876
59
Variance
Favorable
(Unfavorable)
(15,487)
381,982
142,338
174,082
(3,960)
4,025
44,173
(4,500)
722,653
268,532
86,113
13,866
12,242
9,742
110,067
500,562
1,223,215
8,520
8,520
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Page 595 of 642
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, 2022
Budget Amounts Actual
Original Final Amounts
Revenue:
Real property taxes $ 7,795,103 7,795,103 7,783,533
Departmental income 2,186,607 2,257,837 2,554,658
Intergovernmental charges 127,890 127,890 121,866
Use of money and property 1,000 1,000 60,544
Sale of property and compensation for loss 12,849 113,428
State aid 51
Federal aid 65,811
Total revenue 10,110,600 10,194,679 10,699,891
Expenditures:
Public safety 2,420,726 2,462,292 2,447,214
Health 1,303,112 1,379,729 1,360,940
Transportation 135,443 135,443 131,084
Home and community services 2,592,144 2,596,623 2,349,726
Employee benefits 1,800,335 1,763,859 1,715,064
Total expenditures 8,251,760 8,337,946 8,004,028
Excess of revenue over expenditures 1,858,840 1,856,733 2,695,863
Other financing uses -transfers out {2,264,680) {3,561,542) {3,298,020)
Net change in fund balance $ {405,840) {1,704,809) (602,157)
Fund balance at beginning of year 5,116,029
Fund balance at end of year $ 4,513,872
60
Variance
Favorable
(Unfavorable)
(11,570)
296,821
(6,024)
59,544
100,579
51
65,811
505,212
15,078
18,789
4,359
246,897
48,795
333,918
839,130
263,522
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Page 596 of 642
TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Revenue, Expenditures and Changes in Fund Balance -
Budget to Actual -Highway Fund
Year ended December 31, 2022
Budget Amounts Actual
Original Final Amounts
Revenue:
Real property taxes $ 5,401,000 5,401,000 5,392,662
Intergovernmental charges 436,800 436,800 538,495
Use of money and property 500 500 26,753
Sale of property and compensation for loss 26,500 26,500 95,368
State aid 40,062
Federal aid 524,747
Miscellaneous 538
Total revenue 5,864,800 5,864,800 6,618,625
Expenditures:
Transportation 3,483,019 3,445,670 3,207,063
Employee benefits 1,484,725 1,485,225 1,439,592
Total expenditures 4,967,744 4,930,895 4,646,655
Excess of revenue over expenditures 897,056 933,905 1,971,970
Other financing uses -transfers out {927,056) {981,245) {979,556)
Net change in fund balance $ {30,000) {47,340) 992,414
Fund balance at beginning of year 1,111,977
Fund balance at end of year $ 2,104,391
61
Variance
Favorable
(Unfavorable)
(8,338)
101,695
26,253
68,868
40,062
524,747
538
753,825
238,607
45,633
284,240
1,038,065
1,689
1,039,754
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TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Changes in the Town's Total OPEB Liability and Related Ratios
Year ended December 31, 2022
Total OPEB liability
Service cost
Interest
Differences between expected and actual experience
Changes of assumptions
Benefit payments
Net change in total OPEB liability
Total OPEB liability-beginning
Total OPEB liability-ending
Covered payroll
Total OPEB liability as a percentage of covered payroll
Notes to schedule:
2022
$ 2,675,752
2,184,968
3,184,949
(28,792,491)
(2,491,486)
(23,238,308)
98,355,411
$75,117,103
14,403,864
521.51%
2021 2020
2,701,975 2,187,127
1,872,227 2,655,669
2,035,508 (2,971,792)
(4,080,811) 16,084,473
(2,360,168) (2,462,076)
168,731 15,493,401
98,186,680 82,693,279
98,355,411 98,186,680
14,224,353 11,649,814
691.46% 842.82%
2019 2018
2,071,412 2,209,552
2,940,383 3,049,245
(6,362,401) (5,645,533)
4,539,830
(2,551,390) (2,656,557)
637,834 (3,043,293)
82,055,445 85,098,738
82,693,279 82,055,445
13,033,191 · 12,306,706
634.48% 666.75%
Changes of assumptions -Changes of assumptions and other inputs reflect the effects of changes in the discount rate each period. The
following are the discount rates used in each period:
2022
4.31%
2021
2.25%
2020
1.93%
2019
3.26%
2018
3.64%
This schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10 year trend is
compiled, the Town is presenting information for those years for which information is available.
Trust Assets -There are no assets accumulated in a trust that meets the criteria in GASB Statement No. 75, paragraph 4.
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TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Changes in the Town's LOSAP Liability and Related Ratios
Year ended December 31, 2022
LOSAP liability
Service cost
Interest
Differences between expected and actual experience
Changes of assumptions
Benefit payments
Net change in LOSAP liability
LOSAP liability -beginning
LOSAP liability -ending
Covered payroll
LOSAP liability as a percentage of covered payroll
Notes to schedule:
2022
$ 48,288
114,885
(44,700)
(1,104,550)
(26,930)
(1,013,007)
2,849,000
$ 1,835,993
NIA
0.00%
2021
106,438
47,433
30,135
100,267
{24,130)
260,143
2,588,857
2,849,000
NIA
0.00%
2020 2019
95,736 81,582
42,171 44,169
(44,432) (4,799)
397,195 393,292
(18,570) (5,680)
472,100 508,564
2,116,757 1,608,193
2,588,857 2,116,757
NIA NIA
0.00% 0.00%
2018 2017
61,843 59,638
60,525 45,337
22,197
(148,536) 172,911
(30,250) {5,171)
(34,221) 272,715
1,642,414 1,369,699
1,608,193 1,642,414
NIA NIA
0.00% 0.00%
Changes of assumptions -Changes of assumptions and other inputs reflect the effects of changes in the discount rate each period. The
following are the discount rates used in each period:
2022
4.05%
2021
1.84%
2020
2.75%
2019
2.75%
2018
3.71%
2017
3.31%
This schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10 year trend is compiled,
the Town is presenting information for those years for which information is available.
Trust Assets -There are no assets accumulated in a trust that meets the criteria in GASB Statement No. 73, paragraph 4.
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Town's proportion of the net pension asset/
liability
Town's proportionate share of the net pension
asset (liability)
Town's covered payroll
Town's proportionate share of the net pension
liability as a percentage of its covered payroll
Plan fiduciary net position as a percentage of
the total pension asset/liability
Town's proportion of the net pension liability
Town's proportionate share of the net pension
liability
Town's covered payroll
Town's proportionate share of the net pension
liability as a percentage of its covered payroll
Plan fiduciary net position as a percentage of
the total pension liability
TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Town's Proportionate Share of the Net Pension Asset/Liability
December 31, 2022
ERS
2022 2021 2020 2019 2018
0.0233148% 0.0222323% 0.0228510% 0.0228534% 0.0217828%
$ 1,905,891 (22,138) (6,051,084) (1,619,233) (703,029)
$ 7,370,526 7,354,597 6,940,641 6,882,383 6,649,254
25.9% 0.3% 87.2% 23.5% 10.6%
103.65% 99.95% 86.4% 96.3% 98.2%
PFRS
0.1666653% 0.1551869% 0.1711154% 0.1529885% 0.1526125%
$ (946,733) (2,694,473) (9,146,009) (2,565,650) (1,542,541)
$ 7,321,212 7,153,524 6,586,679 6,471,130 6,443,114
12.9% 37.7% 138.9% 39.6% 23.9%
98.66% 95.79% 84.9% 95.1% 96.9%
2017 2016 2015
0.0229223% 0.0212436% 0.0225153%
(2,153,827) {3,409,658) (760,623)
6,193,460 6,044,712 6,133,937
34.8% 56.4% 12.4%
94.7% 90.7% 97.9%
0.1526963% 0.1601178% 0.1617364%
(3,164,863) (4,740,748) (445,195)
6,168,882 6,036,891 6,198,180
51.3% 78.5% 7.2%
93.5% 90.2% 99.0%
* This schedule is presented to illustrate the requirements to show information for 10 years. However, information is presented for those years that are available.
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Contractually required contribution
Contributions in relation to the
contractually required contribution
Contribution deficiency (excess)
Town's covered payroll
Contributions as a percentage of
covered payroll
Contractually required contribution
Contributions in relation to the
contractually required contribution
Contribution deficiency (excess)
Town's covered payroll
Contributions as a percentage of
covered payroll
TOWN OF MAMARONECK, NEW YORK
Required Supplementary Information
Schedule of Town's Pension Contributions
December 31, 2022
ERS
2022 2021 2020 2019
$ 984,111 1,139,485 1,012,831 1,001,835
984,111 1,139,4~? 1,012,831 1,001,835
$
$7,370,526 7,354,597 6,997,273 7,009,504
13.35% 15.49% 14.47% 14.29%
PFRS
$1,909,637 1,837,154 1,508,699 1,459,619
1,909,637 1,837,154 1,508,699 1,459,619
$
$7,321,212 7,153,524 6,751,611 6,694,209
26.08% 25.68% 22.35% 21.80%
2018 2017 2016 2015
9,366,836 951,693 975,073 921,095
9,366,836 951,693 975,073 921,095
6,950,172 6,366,881 6,396,849 6,216,275
134.77% 14.95% 15.24% 14.82%
1,428,769 1,403,486 1,362,460 1,105,220
1,428,769 1,403,486 1,362,460 1,105,220
6,477,510 6,425,121 6,105,861 6,230,182
22.06% 21.84% 22.31% 17.74%
* This schedule is presented to illustrate the requirements to show information for 10 years. However, information is presented for those years that
are available.
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Assets
Assets:
Cash and equivalents
Investments
Receivables:
Due from other governments
Due from other funds
Prepaid expenditures
Total assets
Liabilities and Fund Balances
Liabilities:
Accounts payable
Accrued liabilities
Due to other funds
Total liabilities
Fund balances:
Nonspendable
Restricted
Assigned
Total fund balances
Total liabilities and fund balances
TOWN OF MAMARONECK, NEW YORK
Other Supplementary Information
Combining Balance Sheet -Special Districts Fund
December 31, 2022
Street Refuse and
Water Sewer Lighting Garbage
District District District District
$ 261,501 54,829 153,030 510,485
354,687 - --
-139,663 - -
-106 53 -
3,108 10,247 5,383 23,485
$ 619,296 204,845 158,466 533,970
7,155 114 244 1,648
-1,746 216 -
-734 11,434 6,198 -
7,155 2,594 11,894 7,846
3,108 10,247 5,383 23,485
-- --
609,033 192,004 141,189 502,639
612,141 202,251 146,572 526,124
$ 619,296 204,845 158,466 533,970
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Fire
Ambulance Protection
District District Total
620,118 604,871 2,204,834
-1,603,506 1,958,193
- -
139,663
202 1,417 1,778
68,406 279,945 390,574
688,726 2,489,739 4,695,042
26,197 16,319 51,677
50,171 26,327 78,460
12,990 19,677 51,033
89,358 62,323 181,170
68,406 279,945 390,574
-1,603,506 1,603,506
530,962 543,965 2,519,792
599,368 2,427,416 4,513,872
688,726 2,489,739 ~695,042 DR
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TOWN OF MAMARONECK, NEW YORK
Other Supplementary Information
Combining Schedule of Revenue, Expenditures and Changes in Fund Balances -Special Districts Fund
Year ended December 31, 2022
Street Refuse and
Water Sewer Lighting Garbage Ambulance
District District District District District
Revenue:
Real property taxes $ --274,477 2,455,040 618,417
Departmental income 921,669 661,358 - -
971,631
Intergovernmental charges -2,939 - -
118,927
Use of money and property 11,450 ----
Sale of property and compensation for loss --- -
9,483
State aid --51 --
Federal aid - -
153 -222
Total revenue 933,119 664,297 274,681 2,455,040 1,718,680
Expenditures:
Public safety - - -
--
Health - -
- -1,360,940
Transportation - -
131,084 --
Home and community services 96,821 121,863 -2,131,042 -
Employee benefits -52,580 24,532 -262,760
Total expenditures 96,821 174,443 155,616 2,131,042 1,623,700
Excess of revenue over expenditures 836,298 489,854 119,065 323,998 94,980
Other financing uses -transfers out {1,786,181) (468,314) (114,153) {113,325) {209,524)
Net change in fund balance (949,883) 21,540 4,912 210,673 (114,544)
Fund balances at beginning of year 1,562,024 180,711 141,660 315,451 713,912
Fund balances at end of year $ 612,141 202,251 146,572 526,124 599,368
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Fire
Protection
District Total
4,435,599 7,783,533
-2,554,658
-121,866
49,094 60,544
103,945 113,428
-51
65,436 65,811
4,654,074 ~699,891
2,447,214 2,447,214
-1,360,940
-131,084
-2,349,726
1,375,192 _ _L7I5J064
3,822,406 8,004,028
831,668 2,695,863
{606,523) (3,298,020)
225,145 (602,157)
2,202,271 5,116,029
2,427,416 _hlP,872 DR
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TOWN OF MAMARONECK, NEW YORK
Other Supplementary Information
Combining Balance Sheet-Nonmajor Governmental Funds
December 31, 2022
Tri-
Municipal Debt
Cable T.V. Service
Assets
Cash and equivalents $ 1,480,270 2,585,298
Receivables:
Accounts 195,431
Due from other funds 20,389
Total assets $ 1,675,701 2,605,687
Liabilities and Fund Balances
Liabilities -accounts payable 3,422
Fund balances:
Restricted 1,525,586 2,431,794
Assigned 146,693 173,893
Total fund balances 1,672,279 2,605,687
Total liabilities and fund balances $ 1,675,701 2,605,687
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Total
4,065,568
195,431
20,389
4,281,388
3,422
3,957,380
320,586
4,277,966
4,281,388
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TOWN OF MAMARONECK, NEW YORK
Other Supplementary Information
Combining Schedule of Revenue, Expenditures and Changes in
Fund Balances -Nonmajor Governmental Funds
Year ended December 31, 2022
Tri-
Municipal Debt
Cable T.V. Service
Revenue:
N onproperty tax items $ 786,638
Departmental income 130,000
Use of money and property 4,548 105,446
Total revenue 921,186 105,446
Expenditures:
Home and community services 675,872
Debt service:
Principal 3,080,000
Interest 1,129,993
Total expenditures 675,872 4,209,993
Excess ( deficiency) ofrevenue over expenditures 245,314 ( 4, I 04,54 7)
Other financing sources (uses):
Issuance premium 336,726
Transfers in 4,162,174
Transfers out (34,190)
Total other financing sources (uses) {34,190) 4,498,900
Net change in fund balance 211,124 394,353
Fund balances at beginning of year 1,461,155 2,211,334
Fund balances at end of year $1,672,279 2,605,687
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Total
786,638
130,000
109,994
1,026,632
675,872
3,080,000
1,129,993
4,885,865
{3,859,233)
336,726
4,162,174
{34,190)
4,464,710
605,477
3,672,489
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TOWN OF MAMARONECK, NEW YORK
Other Supplementary Information
Project-Length Schedule -Capital Projects Fund
Inception of Project through December 31, 2022
Fund Balance
(Deficit) at
Project Project Expenditures Unexpended Total December 31,
Project Number Budget and Transfers Balance Revenue 2022
Justice Court Equipment 28-4 $ 48,500 44,903 3,597 44,946 43
EOC-Trunk Radio Equipment 2012-16 8,500 6,038 2,462 8,500 2,462
Ice Rink Improvements-Drainage 2012-24 68,853 20,245 48,608 55,000 34,755
Sanitary Sewer Pump Station 2014-23 35,500 4,757 30,743 35,500 30,743
Replace the 2007 Fire engine pumper that
requires more maintenance as it ages. 2015-11 958,525 38,820 919,705 958,525 919,705
Fire Building Improvements 2015-29 363,000 354,446 8,554 363,000 8,554
Weaver Street Sidewalk Extensions 2015-45 395,000 114,825 280,175 80,000 (34,825)
Town Center Building Improvement 2016-14 421,935 308,301 113,634 371,250 62,949
Conservation Trails 2016-39 52,750 28,415 24,335 52,750 24,335
Parking Lot Town Center 2016-48 847,228 826,429 20,799 847,228 20,799
Town Center Building Improvement 2017-14 227,500 227,000 500 227,500 500
Ice Rink Improvements-Exterior Doors 2017-24 57,540 57,540 57,540 57,540
Recreation Facility Improvement 2017-31 7,500 7,500 7,500 7,500
Gardens Lake Improvement 2017-53 148,925 100,742 48,183 148,925 48,183
Pryor Manor Bridge Improvement 2017-54 275,000 275,000 275,000
Senior Center Improvements 2017-58 16,000 8,000 8,000 16,000 8,000
Town Center Building Improvement 2018-14 1,463,350 852,960 610,390 1,463,350 610,390
Parking Lot Improvement 2018-48 570,300 397,850 172,450 570,300 172,450
Sanitary Sewer Improvement 2018-60 5,918,818 4,197,196 1,721,622 4,904,338 707,142
Traffic Control Devices 2018-61 1,004,060 96,924 907,136 1,004,060 907,136
Rye Lake UV Facility 1352-12 1,614,400 1,433,904 180,496 1,400,000 (33,904)
Rye Lake Filtration 1364-12 18,196,000 1,097,970 17,098,030 1,341,000 243,030
Water Shaft 22 Chlorination 1365-12 148,056 25,547 122,509 148,056 122,509
Rye Lake Reg Vault # 1 1366-12 118,244 118,244 118,244
Rye Lake Reg Vault #2 1367-12 62,170 46,000 16,170 62,170 16,170
2020 Paving 1368-12 250,000 16,379 233,621 250,000 233,621
Purchase Booster Pump Station 1373-12 247,000 159,919 87,081 247,000 87,081
Rye Lake Vault #3 1374-12 152,440 73,390 79,050 152,440 79,050
Water Storage Tank # 1 Rehab 1375-12 310,441 232,193 78,248 310,441 78,248
Weaver Street Pump Station & PRV Upgrades 1378-12 83,700 69,200 14,500 83,700 14,500
Paving -TX from 1348.12 1379-12 200,000 65,131 134,869 200,000 134,869
Purchase Water Storage Tank #2 Rehabilitation 1382-12 310,441 232,529 77,912 310,441 77,912
Brevoort Lane Water Main 1384-12 111,600 107,667 3,933 97,577 (10,090)
Purchase Water Storage Tank Remediation 1385-12 36,800 36,800 36,800 36,800
Purchase Booster St-Upgrade-Phase 2 1387-12 202,400 198,301 4,099 167,301 (31,000)
Lakeside Drive Water Main 1392-12 230,000 54,761 175,239 230,000 175,239
WJWW Garage Repair 1393-12 24,259 24,259 24,259
Highway Vehicles and Equipment 2019-06 388,911 388,911 388,911
Town Center Building Improvement 2019-14 21,985 21,985 21,985
Computer Software 2019-19 229,911 229,911 229,911
Computer Hardware and Equipment 2019-20 276,810 262,850 13,960 276,810 13,960
Ice Rink Improvements 2019-24 1,829,756 1,829,756 1,829,756
Fire HQ Lower Level Renovations 2019-29 2,289,000 2,245,588 43,412 2,289,000 43,412
Sheldrake Improvements 2019-40 50,000 39,169 10,831 50,000 10,831
Senior Center Improvements 2019-58 431,826 405,326 26,500 431,826 26,500
L V AC Building Improvements 2019-59 48,110 48,110 48,110 48,110
Waverly Avenue Bridge Improvement 2019-62 1,999,200 263,256 1,735,944 301,529 38,273
Hillside A venue Bridge Improvement 2019-63 207,000 2,688 204,312 207,000 204,312
Sidewalk Extension East Hickory Grove Drive 2019-64 226,300 226,300 226,300
(Continued)
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TOWN OF MAMARONECK, NEW YORK
Other Supplementary Information
Project-Length Schedule -Capital Projects Fund, Continued
Fund Balance
(Deficit) at
Project Project Expenditures Unexpended Total December 31,
Project Number Budget and Transfers Balance Revenue 2022
Stone Masonry Repairs 2019-65 $ 90,000 54,853 35,147 90,000 35,147
Comprehensive Plan 2019-66 180,000 31,177 148,823 180,000 148,823
Pagers and Communication Equipment 2019-67 46,350 35,453 10,897 46,350 10,897
Roads, Sidewalks and Curbs 2020-04 944,730 944,730 904,794 (39,936)
Highway, Vehicles and Equipment 2020-06 823,268 648,253 175,015 823,269 175,016
Sanitation Vehicle 2020-09 275,000 263,837 11,163 275,000 11,163
Town Center Flooring-1st and 2nd floor 2020-14 375,000 3,318 371,682 275,000 271,682
GIS Software 2020-19 43,300 9,087 34,213 43,300 34,213
Computer Software and Hardware 2020-20 356,393 256,444 99,949 356,393 99,949
Senior Center Passenger Bus 2020-22 15,662 15,662 15,662
Ice Rink Office Improvement 2020-24 14,000 5,837 8,163 14,000 8,163
Pool Improvements 2020-25 298,500 298,500 48,500 48,500
Memorial Park Playground 2020-31 730,630 35,468 695,162 730,630 695,162
Meadow Mowing 2020-34 9,000 1,876 7,124 9,000 7,124
Highway Garage HV AC, Heat and Doors 2020-38 491,454 491,454 491,454
Sheldrake Improvements 2020-40 23,000 23,000 23,000 23,000
Senior Center Building Improvements 2020-58 395,500 395,500 87,500 87,500
L V AC Building Equipment 2020-59 171,800 162,528 9,272 171,800 9,272
Pagers and Communication Equipment 2020-67 101,000 84,005 16,995 101,000 16,995
Vehicles 2020-72 832,139 183,058 649,081 814,639 631,581
Highway-Sidewalks 2020-73 956,000 717,506 238,494 956,000 238,494
Pavement Evaluation 2020-75 27,500 27,500 27,500
Police Ballistic Equipment 2020-77 54,200 29,838 24,362 54,200 24,362
Harmon Drive Sidewalk 2020-78 314,500 270,830 43,670 314,500 43,670
Sheldrake Trails 2020-79 10,000 10,000 10,000 10,000
Madison Avenue Green Improvements 2020-80 1,230,000 85,962 1,144,038 230,000 144,038
Town Center LMCTV 2020-90 725,175 725,175
Nancy Lane Storm Sewer Extension 2021-13 35,000 35,000 35,000 35,000
Ambulance Toughbook Replacement 2021-20 124,066 96,840 27,226 124,066 27,226
Fire Station HV AC 2021-29 100,000 100,000 100,000 100,000
Heart Monitor Replacement 2021-33 27,500 19,086 8,414 27,500 8,414
Highway Tree Garage Reconstruction 2021-38 385,000 7,857 377,143 385,000 377,143
Senior Center Parking Lot 2021-48 627,783 537,134 90,649 455,202 (81,932)
Ice Rink Dehumidification Wheel 2021-71 50,881 44,827 6,054 50,881 6,054
Police License Plate Reader 2021-77 16,000 16,000 16,000 16,000
Overhead Lube System-Vehicle Garage 2021-84 75,000 1,006 73,994 75,000 73,994
Message Boards/Light Tower-Highway 2021-85 37,000 34,105 2,895 37,000 2,895
Police Storage Shed 2021-86 12,000 12,000 12,000 12,000
East Valley Stream Bridge 2021-87 387,000 35,890 351,110 387,000 351,110
Richbell Road Playground 2021-88 74,250 454 73,796 74,250 73,796
Financial Enterprise System 2021-89 403,400 208,525 194,875 403,400 194,875
Sign Shop Storm Isaias 2021-91 1,057,279 46,845 1,010,434 157,279 110,434
Colonial Ave Easement-Storm Drainage 2022-49 50,000 50,000
Sanitation Food Scrap Vehicle 2022-09 80,000 80,000
Traffic Signal Replacement - 3 Locations 2022.61 415,000 29,034 385,966 415,000 385,966
2022.94 60,000 52,050 7,950 60,000 7,950
Extracation tools-Fire Dept 2022.95 65,500 46,348 19,152 53,000 6,652
Furniture-Engineering 2022.96 26,500 9,548 16,952 26,500 16,952
Fenimore Road Culvert 2022-97 51,689 51,689 50,000 (1,689)
Various 8760.92 1,841,164 385,755 1,455,409 1,189,387 803,632
$ 58,721,657 23,739,654 34,982,003 34,198,735 10,459,081
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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
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, 2022, and the related notes to financial statements, which collectively
comprise the Town's basic financial statements, and have issued our report thereon dated , 2023.
Report on 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 opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the Town's
internal control. Accordingly, we do not express an opinion on the effectiveness of the Town's
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a reasonable possibility that a
material misstatement of the 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 or significant deficiencies may exist that were not identified.
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Report on 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.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
entity's internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the Town's internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
Williamsville, New York
, 2023
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INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH
MAJOR PROGRAM AND ON INTERNAL CONTROL
OVER COMPLIANCE REQUIRED BYTHE 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 0MB 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, 2022. 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 types of compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs
for the year ended December 31, 2022.
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; 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.
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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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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
, 2023
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TOWN OF MAMARONECK, NEW YORK
Schedule of Expenditures of Federal Awards
December 31, 2021
Assistance Pass-through
Listing Grantor's
Federal GrantorlPass-Through GrantorlProgram Title Number Number
U.S. Department of Housing and Urban Development:
Direct recipient -Section 8 Housing Choice Vouchers 14.871 NIA
Passed through the County of Westchester, New York-
Community Development Block Grants/Entitlement
Grants 14.218 NIA
Total U.S. Department of Housing and
Urban Development
U.S. Department of Justice -direct recipient -
Bulletproof Vest Partnership Program 16.607 NIA
U.S. Department of Treasury-direct recipient -COVID-19
Coronavirus State and Local Fiscal Recovery Funds 21.027 NIA
U.S. Department of Health and Human Services -
Indirect Programs -Passed through the County of
Westchester, New York-Aging Cluster:
Special Programs for the Aging -Title III,
Part B -Grants for Supportive Services
and Senior Centers 93.044 AGET68604 l 5
710335
Nutrition Services 93.045 AGTE9420415
710335
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) 97.036 NY4397
Total Expenditures of Federal Awards
See accompanying notes to schedule of expenditures of federal awards.
77
Expenditures
Federal to
Ex12enditures Subreci:12ients
$ 7,660,476
200,000
7,860,476
1,512
402,558
35,858
107,472
143,330
993,191
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TOWN OF MAMARONECK, NEW YORK
Notes to Schedule of Expenditures of Federal A wards
December 31, 2022
(1) Basis of Presentation
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal
award activity of the Town of Mamaroneck, New York (the Town) under programs of the
Federal government for the year ended December 31, 2022. 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 IO-percent de minimis indirect cost rate allowed under the
Uniform Guidance.
(4) Subrecipient
For the year ended December 31, 2022, the Town provided no funds to subrecipients.
(5) Nonmonetary Assistance
For the year ended December 31, 2022, the Town received no nonmonetary assistance.
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TOWN OF MAMARONECK, NEW YORK
Schedule of Findings and Questioned Costs
Year ended December 31, 2022
Part I-SUMMARY OF AUDITORS' RESULTS
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
Section 8 Housing Choice Vouchers
Coronavirus State and Local Fiscal Recovery Funds
Unmodified
__ Yes_lLNo
__ Yes _lLNone
reported
__ Yes_lLNo
__ Yes_lLNo
__ Yes x None
Reported
Unmodified
__ Yes_lLNo
Assistance Listing
Number
Disaster Grants -Public Assistance (Presidentially Declared Disasters)
14.871
21.027
97.036
8. Dollar threshold used to distinguish between Type A and Type B
programs.
9. Auditee qualified as low-risk auditee?
Part II-FINANCIAL STATEMENT FINDINGS SECTION
No reportable findings.
$750,000
__ Yes_lLNo
Part III -FEDERAL AW ARD FINDINGS AND QUESTIONED COSTS SECTION
No reportable findings.
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TOWN OF MAMARONECK, NEW YORK
Status of Prior Audit Findings
Year ended December 31, 2022
There were no audit findings in the prior year financial statements (December 31, 2021 ).
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TOWN OF MAMARONECK, NEW YORK
Town Justice Court
Statement of Cash Receipts,
Cash Disbursements and Cash Balances
December 31, 2022
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TOWN OF MAMARONECK, NEW YORK
Table of Contents
Independent Auditors' Report
Statement of Cash Receipts, Cash Disbursements and Cash Balances
Note to Financial Statements
* * * * *
1 - 2
3
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INDEPENDENT AUDITORS' REPORT
The Honorable Supervisor and Town Board
Town of Mamaroneck, New York
Report on the Audit of the Financial Statements
Opinion
We have audited the accompanying statement of cash receipts, cash disbursements, and cash balances
of the Town Justice Court of the Town of Mamaroneck, New York (the Court), as of and for the year
ended December 31, 2022, 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 above presents fairly, in all material respects, the
cash receipts, cash disbursements and cash balances of the Court as of December 31, 2022 and the
respective changes in financial position 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 (GAAS). 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.
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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 GAAS, 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 oftime.
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
, 2023
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TOWN OF MAMARONECK, NEW YORK
Town Justice Court
Statement of Cash Receipts, Cash Disbursements and Cash Balances
Year ended December 31, 2022
Justice Justice
Brescia Meister
Fine Fine
Account Account
Cash receipts:
Bail $
Transfers 275
Fines, fees and other 107,324 157,101
Total cash receipts 107,324 157,376
Cash disbursements:
Remittances to Town of Mamaroneck 110,412 158,491
Bail refund
Total cash disbursements 110,412 158,491
Net change in cash balances (3,088) (1,115)
Cash balances at beginning of year 9,489 8,958
Cash balances at end of year $ 6,401 7,843
Cash balances represented by:
Amounts due to Town -December dispositions 6,401 7,843
Undisposed cases
Total cash balances -December 31, 2022 $ 6,401 7,843
See accompanying note to financial statement.
3
Joint
Bail
Account
1,000
1,000
800
800
200
2,225
2,425
2,425
2,425 DR
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TOWN OF MAMARONECK, NEW YORK
Town Justice Court
Note to Financial Statement
December 31, 2022
Summary 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 New
York State (the 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 the 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 the 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, 2022.
The Town was invested only in the above mentioned obligations and, accordingly, was not
exposed to any interest rate or credit risk.
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REPORT TO THE BOARD
, 2023
The Honorable Supervisor and Town Board
Town of Mamaroneck, New York
Dear Board Members:
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) for the year ended December 31, 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
the Uniform Guidance, 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 2022. 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, 2022, 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.
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The Honorable Supervisor and Town Board
Town of Mamaroneck, New York
Page2
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 retention 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 retention.
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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,
EFPR GROUP, CPAs, PLLC DR
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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: Report of Minutes for April 4, 2023
Date: April 14, 2023
The Minutes of the April 4, 2023, Town Board meeting have been reviewed and are ready for approval
on April 19, 2023.
Action Requested:
Resolved that the Town Board hereby approve the minutes of April 4, 2023.
Page 626 of 642
Town of Mamaroneck
Town Center
740 West Boston Post Road, Mamaroneck, NY 10543-3353
INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810
FAX: (914) 381-7809
amay@townofmamaroneckNY.org
Date: April 14, 2023
To: Meredith Robson, Town Administrator
From: Allison May, Town Clerk
Subject: Report of Minutes for April 4, 2023
General:
The Minutes of 4/4/23 are ready for Town Board approval.
Attachment/s:
2023-04-04 Working Minutes
Page 627 of 642
Town of Mamaroneck
Town Board Minutes
Tuesday, April 4, 2023, Senior Center,
1288 West Boston Post Road, 5:00 PM.
PRESENT:Jaine Elkind Eney, Town Supervisor
Abby Katz, Councilwoman
Sabrina Fiddelman, Councilwoman
ABSENT:Jeffery L. King, Councilman
Robin Nichinsky, Councilwoman
ALSO PRESENT:Allison May, Town Clerk
Meredith S. Robson, Town Administrator
Connie Green O'Donnell, Deputy Town Administrator
William Maker Jr., Town Attorney
5:00 PM THE TOWN BOARD WORK SESSION
AK/SF 5:02 opening
CALL TO ORDER
WORK SESSION ITEMS
1.Discussion - Tree Law
The Town Board reviewed sections 207-12-A1 through 207-16D of the revised Tree
Law. The Board agreed the following:
Attorney Maker will add a 'materiality' clause to 207-12-A2.
207-12B -- permits will be valid for 2 years.
207-14A -- review timing will be 30 days.
207-15B -- as the goal is to having living replacements, trees must continue to
be replanted if they die.
206-16B -- agreed to address during the next Tree Law discussion as a
consensus could not be reached.
207-16D -- will add that permits will not be issued if a violation exists.
2.Discussion - LMC Renovations
The Town Board discussed LMC TV's request to move forward with their renovation,
agreeing that the Board supports LMC TV planning out their space as long as the
grant supports that planning. In the event that LMC TV plans to open their new space
in the evenings, the Town will advise LMC TV there will be no heat or air conditioning
on days and nights that the Town Center is not open.
3.Discussion - New York State Thruway Authority Agreement
Town Clerk Allison May proposed an agreement allowing the Clerk's office to sell pre-
paid E-ZPass Tags. The Clerk's office would purchase the Tags for $21.00 each from
the Thruway Authority and would sell the Tags for $25.00, allowing the Town to keep
$4.00 per sale. The Clerk's office would purchase approximately $500 worth of Tags
at a time. Although the Town Clerk expects these Tag sales to be limited, it will
provide an additional service the Clerk’s office offers to our Town residents and
others. Supervisor Elkind Eney thanked the Clerk for finding an additional way to
Page 628 of 642
Town Board
April 4, 2023
serve the public, even if it means more work for the Clerk's office. The Board agreed
to authorize the agreement later in the evening.
4.Discussion - Westchester County Firearms Training Agreement
Town Administrator Meredith Robson explained this is a standard agreement to allow
Town of Mamaroneck officers to receive access to Westchester County's firing range
facility in Valhalla. The Town Administrator noted that the Town sends our own
training officers to the training sessions and also assists the County in covering other
training if necessary, so there is ultimately no cost to the Town. The Board suggested
that the overtime cost of the officer may be greater than the cost of paying for another
instructor, suggesting the Administrator consider doing a cost benefit analysis. The
Board agreed to approve the agreement later in the evening, agreeing that it pays to
spend money on this training.
5.Discussion - Westchester County Public Safety Answering Point ("PSAP")
Agreement
The Town Administrator introduced this proposed agreement between the Town of
Mamaroneck and Westchester County regarding the provision of enhanced 911
services Public Safety Answering Point ("PSAP"), which is our dispatch service. The
Administrator noted that this is a continuation of the Town's current agreement which
outlines the responsibilities of both the Town and the County. This agreement would
last for a five-year term commencing on October 1, 2022, and continuing through
September 30, 2027. The Board asked how 911 calls are received and routed.
Administrator Robson explained that if a 911 call is made from a landline in the Town,
it comes in directly to our Police Department. If a 911 call is made from a cellphone it
may come in directly to the Town Police Department or it may go to New York State
Police and then be rerouted to the Town Police Department, depending on the
location of the cell tower. Once a 911 call comes into the Town Police Department,
the Police Department then dispatches officers and pages out to the Fire Department
and/or EMS [via 60 Control], if necessary.
6.Discussion- Local Law to Place a Stop Sign at the Exit onto Rockridge Road
Town Attorney William Maker Jr. presented the Town Board with a proposed local law
known as "Stop Sign at the Exit onto Rockridge Road from the Commercial Use
Operated at the Property Designated on the Town’s Assessment Roll as Section 4,
Block 412, Lot 288”. Attorney Maker said for proper traffic regulation, we want to
ensure that motor vehicles leaving the Dunkin Donuts parking lot should come to a full
stop before proceeding onto Rockridge Road. The Town Board agreed to set a Public
Hearing for April 19, 2023, at the meeting later tonight.
7.Discussion – Local Law Prohibiting Smoking in Town Parks
Town Attorney Maker introduced the proposed Local Law prohibiting smoking in Town
parks to include tobacco, cannabis, and electronic cigarettes. The Town Board agreed
to approve later in the evening, with the correction of the second item "T" to a "U".
Also, the Board asked Attorney Maker to determine if Town parks include the
Leatherstocking Trail.
8.Exception to Filmmaking Law
Town Attorney Maker introduced the proposed Local Law creating an exemption from
the Filmmaking Law permitting recordings done by individuals within their own homes
or places of business. After discussion, the Town Board agreed to wait for Attorney
Maker to rework the proposed Local Law to further clarify that the exemption would
apply to individuals doing their own filming in their own homes and/or businesses.
9.Discussion - Award of Bid - TA-23-02 - Memorial Park Walkways & Sidewalk
Replacement (Rebid)
The Town Administrator stated that the Town's Engineer had recently rebid the
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April 4, 2023
Memorial Park Walkways and Sidewalk Replacement project. The apparent low
bidder is “Peter J. Landi, Inc” at the submitted total price of $128,500.00 for the full
project scope.
10.Discussion - Award of Bid - TA-23-05 - Landscape Maintenance Services - Town
Cemeteries and Right of Ways - 2023-2024
Town Administrator Robson stated that the Town had recently received three bids for
this project that provides for regular landscape maintenance activities at various Town
road rights-of-way and cemeteries throughout the Unincorporated Area. Tasks include
grass mowing, brush and tree branch trimming, invasive species/litter removal and
spring/fall seasonal cleanups. Town Supervisor Elkind Eney mentioned that she has a
written complaint about the lowest bidder, ACL Property Maintenance. After a
discussion about the ways various other recent complaints about other providers,
Administrator Robson explained that we must take the lowest bidder.
11.Discussion - Award of Bid - TA-23-07 - Landscape Maintenance Services -
Senior Center, Hommocks Fields & Pool Area
Town Administrator Robson explained that this contract provides for regular
landscape maintenance activities at the Town Senior Center, Hommocks Fields, and
Pool Complex. The Board asked why the Town bids these maintenance contracts
separately, to which Administrator Robson explained that the work would be too large
in one contract, as there are so many, small areas involved that it may be difficult for
one company to manage everything well.
12.Discussion - Disposal of Town Devices
The Town Administrator noted the surplus list of devices provided by the IT
Department which are no longer necessary for Town operations. Many of these
devices have been repositories for confidential information and must be disposed of in
an appropriate manner, so IT is requesting that the Board allow them to dispose of
and/or recycle these systems once all internal storage devices have been removed,
wiped of all data, and destroyed. The Board agreed to approve this resolution later in
the evening.
13.Discussion - Resolution to Oppose the Discharge of Contaminated Water from
Indian Point
Town Supervisor Elkind Eney explained how Town Attorney Maker had reworked the
County resolution opposing the discharge of contaminated water from Indian Point for
the Town. The Town Board agreed to pass the resolution later this evening.
14.Discussion - State Building Code Resolution
Town Attorney Maker explained that New York State has amended the Uniform Fire
Prevention and Building Code. The overhaul of articles and section of the Town Code
necessary to adopt the State's new building code will be a considerable task.
Tonight's proposed State Building Code Resolution is the first step towards adopting
the new code as amended. Attorney Maker stressed that this is about code, not
zoning. The Town Board agreed to pass this resolution later tonight.
15.Request for Executive Session
Moved by Councilwoman Fiddelman, seconded by Councilwoman Katz, the
Town Board agreed to enter into Executive Session to discuss the proposed
acquisition, sale or lease of real property.
Carried
Moved by Councilwoman Katz, seconded by Councilwoman Fiddelman, the
Town Board unanimously agreed to resume the Regular Meeting.
Carried
16.Updates
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April 4, 2023
Stormwater Grant -- The Town Supervisor mentioned that she would like to move
forward with planning using the $300,000 grant that we already have. The Board
agreed that the Town should move ahead with planning now, while continuing to
pursue other grants and funding for implementation of the plan that is developed.
25 Mile Per Hour Town Speed Limit - Supervisor Elkind Eney asked the Board if they
wanted to move forward with the 25 mile per hour speed limit on Town roads. The
Board members in attendance thought that we should not. The Town Supervisor
noted that the Town Police Department thought that the reduced speed limit would be
difficult to enforce. The Board discussed how a reduced speed limit would only affect
the side streets where most people go 30 anyway, it would not include Weaver Street,
Palmer Avenue, the Post Road, or Murray Avenue. The Board agreed to wait six
months to see what happens in other neighboring communities, perhaps while using
more traffic devices in the Town to slow traffic and test mph.
REALM's Proposed Location - The Board agreed and supported Jeffery King's
suggestion that the monument be moved further away from the tree and toward the
forsythia bushes.
Fields for Kids - Supervisor Elkind Eney informed the Board that Fields for Kids would
like to start marketing, requesting a sentence that is acceptable by the Board for them
to use in their marketing materials. The Town Board agreed on: "to update or
renovate the Hommocks Fields".
Westchester Joint Water Works (WJWW) - Recently residents called from Dante,
Edgewood, Maple Hill and Hillcrest to complain about discolored water. Originally the
Town Supervisor thought there was a water main break, but WJWW said there was a
fire and when the hydrant was opened it caused the water to be brown. The Town
Supervisor planned to ask the Fire Department to notify us when they open a hydrant.
The Comprehensive Plan - an update has been completed to the comprehensive
plan. The Town Supervisor explained that it would go to the Steering Committee then
to the Town Board. The Board requested that they be able to review before the
Steering Committee.
Arbor Day - the Town Board always plants a tree on Arbor Day. This year, they are
considering Memorial Park, as long as the location of the Arbor Day tree will
complement the forthcoming tree plan for Memorial Park.
Councilmember Katz mentioned that the Civic Association had asked about cables by
the bridge by the Pond, which the Town Administrator agreed to look into.
Councilmember Fiddelman mentioned the need to address the Town code allowing a
large house with small setbacks because of the ability to step down int 240-70B.
17.Second Executive Session
Moved by Councilwoman Fiddelman, seconded by Councilwoman Katz, the
Town Board agreed to enter into Executive Session to discuss the Westchester
Joint Water Works litigation.
Carried
Moved by Councilwoman Katz, seconded by Councilwoman Fiddelman, the
Town Board unanimously agreed to resume the Regular Meeting.
Carried
18.Additions to Regular Meeting Agenda
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Town Board
April 4, 2023
Defer #6.
8:00 PM TOWN BOARD REGULAR MEETING
The Town Board meeting convened in the Courtroom Located on the second floor at the
Town Center. The Public was 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
p.m.
Supervisor Elkind Eney noted that the Town Board met for a Work Session beginning at five
o’clock this evening.
PUBLIC HEARING(S) - OUT OF ORDER
The following Notice of Public Hearing is entered into the record as follows:
1."Partial Exemption from Real Property Taxation for Certain Members of the
Town of Mamaroneck Fire Department and the Volunteer Ambulance Corps of
the Unincorporated Area of the Town of Mamaroneck and the Village of
Larchmont, Inc. Law"
The following Notice of Public Hearing is entered into the record as follows:
NOTICE OF PUBLIC HEARING
LEGAL NOTICE IS HEREBY GIVEN that pursuant to Section 130 of the Town Law of
the State of New York, a Public Hearing will be held on Tuesday, April 4, 2023, at
8:00 PM or as soon thereafter as is possible, to consider the “Partial Exemption from
Real Property Taxation for Certain Members of the Town of Mamaroneck Fire
Department and the Volunteer Ambulance Corps of the Unincorporated Area of the
Town of Mamaroneck and the Village of Larchmont, Inc.” Law.”, at the Senior Center,
1288 Boston Post Road, Larchmont, New York.
Purpose:
The State of New York has enacted legislation, codified as § 466-a of the Real
Property Tax Law, that enables a local government to adopt a local law, granting a
partial exemption from real property taxes to certain members of volunteer fire
departments and volunteer ambulance services. The purpose of this article is to set
standards for, and to grant the exemption authorized by § 466-a of the Real Property
Tax Law to real property owned by residents of the Town of Mamaroneck who qualify
for it.
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://lmcmedia.org/.
The full text of this document can be viewed on the Town’s website,
https://www.townofmamaroneckny.org/calendar.aspx, or by calling the Town
Clerk’s Office at 914-381-7870, for a mailed copy.
Published: March 22, 2023
BY ORDER OF THE TOWN BOARD
OF THE TOWN OF MAMARONECK
Moved by Councilwoman Katz, seconded by Councilwoman Fiddelman
The Public Hearing was opened.
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April 4, 2023
Carried
Mr. Maker explained the law and Supervisor Elkind Eney asked if any Town Board
Members or the public wished to comment. There were no additional comments or
questions.
Moved by Councilwoman Fiddelman, seconded by Councilwoman Katz
The Public Hearing was closed.
Carried
Moved by Councilwoman Fiddelman, seconded by Councilwoman Katz
The Local Law was approved.
Carried
Local Law No. 2 - 2023
This local law shall be known as the “Partial Exemption from Real Property Taxation
for Certain Members of the Town of Mamaroneck Fire Department and the Volunteer
Ambulance Corps of the Unincorporated Area of the Town of Mamaroneck and the
Village of Larchmont, Inc.” Law.
BE IT ENACTED by the Town Board of the Town of Mamaroneck
Section 1 – Purpose:
The State of New York has enacted legislation, codified as § 466-a of the Real
Property Tax Law, that enables a local government to adopt a local law, granting a
partial exemption from real property taxes to certain members of volunteer fire
departments and volunteer ambulance services. The purpose of this article is to set
standards for, and to grant the exemption authorized by § 466-a of the Real Property
Tax Law to real property owned by residents of the Town of Mamaroneck who qualify
for it.
Section 2 – Establishment of a new article in Chapter 195 of the Mamaroneck Code:
Chapter 195 of the Code of the Town of Mamaroneck hereby is amended to add the
following new Article XII
Article XII Partial Exemption from Real Property Taxation for Certain Members of
the Town of Mamaroneck Fire Department and the Unincorporated Area of the Town
of Mamaroneck and the Village of Larchmont, Inc.
§ 195-48 Purpose
§ 195-49 Definitions
§ 195-50 Basic Exemption granted; conditions.
§ 195-51 Enhanced Exemption granted; conditions.
§ 195-52 [Reserved]
§ 195-53 [Reserved]
§ 195-54 Annual Certification
§ 195-48 Purpose
The State of New York has enacted legislation, codified as § 466-a of the Real
Property Tax Law that enables a local government to adopt a local law, granting a
partial exemption from real property taxes to certain members of volunteer fire
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Town Board
April 4, 2023
departments and volunteer ambulance services. The purpose of this article is to set
standards for, and to grant the exemption authorized by § 466-a of the Real Property
Tax Law to real property owned by residents of the Town of Mamaroneck who qualify
for it.
§ 195-49 Definitions
As used in this article, the following terms shall have the meanings indicated:
APPLICANT
An enrolled member whose primary residence is in either the unincorporated
area of the Town, the Village of Larchmont or the area of the Village of Mamaroneck
that lies within the Town.
ASSESSOR
The Assessor of the Town.
BOARD OF DIRECTORS
The Board of Directors of the Volunteer Ambulance Corps of the
Unincorporated Area of the Town of Mamaroneck and the Village of Larchmont, Inc.
ENROLLED MEMBER
A person who (1) in the case of the Fire Department, is certified by the Fire
Chief as a member in good standing of the Fire Department or in the case of LVAC, is
certified by the Board of Directors as a member in good standing of LVAC and (2) has
met the minimum service requirement for the organization of which that person is a
member.
FIRE CHIEF
The Fire Chief of the Town of Mamaroneck Fire Department
FIRE DEPARTMENT
The Town of Mamaroneck Fire Department
LVAC
The Volunteer Ambulance Corps of the Unincorporated Area of the Town of
Mamaroneck and the Village of Larchmont, Inc.
MINIMUM SERVICE REQUIREMENT
At least two (2) years of service in either the Fire Department or the LVAC with
no discipline imposed.
TOWN
The Town of Mamaroneck
TWENTY-YEAR MEMBER
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April 4, 2023
An enrolled member who in the case of the Fire Department, is certified by the Fire
Chief or in the case of LVAC, is certified by the Board of Directors as having been an
active member of the organization of which that person is a member for a minimum of
twenty years.
§ 195-50 Basic Exemption granted; conditions.
Real property owned by an applicant and used as the applicant’s primary residence
shall be exempt from Town taxes to the extent of ten (10%) percent of its assessed
valuation, on the first assessment roll promulgated by the Assessor after the applicant
files with the Assessor's office an application therefor together with a certification from
the Fire Chief or the Board of Directors that the applicant is an enrolled member of the
Fire Department or the LVAC, as the case may be, and on all assessment rolls
promulgated thereafter so long as the applicant qualifies for this exemption. The
application must be filed in the assessor's office on or before the Town’s taxable
status date which is May 1 of each calendar year in order for the applicant’s primary
residence to be granted this exemption for that year.
§ 195-51 Enhanced Exemption granted; conditions.
Real property owned by a twenty-year member and used as the twenty-year
member’s primary residence shall be exempt from Town taxes to the extent of ten
(10%) percent of its assessed valuation, on the first assessment roll promulgated by
the Assessor after the applicant files with the Assessor's office an application therefor
together with a certification from the Fire Chief or the Board of Directors that the
applicant is a twenty-year member of the Fire Department or the LVAC, as the case
may be, and on all assessment rolls promulgated thereafter so long as the applicant
qualifies for this exemption. The application must be filed in the assessor's office on or
before the Town’s taxable status date which is May 1 of each calendar year in order
for the applicant’s primary residence to be granted this exemption for that year.
§ 195-52 {Reserved]
§ 195-53 {Reserved]
§ 195-54 Annual Certification.
A. On or before the first day of March in each year starting in 2024, the Fire Chief
shall certify to the Assessor the names and residential addresses of the enrolled
members of the Fire Department who as of the date of certification are in good
standing with, and have met the minimum service requirement of the Fire Department,
and the names and residential addresses of the twenty-year members of the Fire
Department.
B. On or before the first day of March in each year starting in 2024, the Board of
Directors shall certify to the Assessor the names and residential addresses of the
enrolled members of LVAC who as of the date of certification are in good standing
with, and have met the minimum service requirement of LVAC, and the names and
residential addresses of the twenty-year members of LVAC.
C. Failure of the Fire Chief or the Board of Directors to furnish such certification
shall be grounds for the Assessor to remove the exemption granted by this law on the
next assessment roll.
Section 3 – Severability:
Should any provision of this Local Law be declared invalid or unconstitutional by any
court of competent jurisdiction, such declaration of unconstitutionality or invalidity shall
not affect any other provisions of this Local Law, which may be implemented without
the invalid or unconstitutional provisions.
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April 4, 2023
Section 4 – Effective Date:
This Local Law shall become effective upon filing with the Secretary of State.
Town of Mamaroneck Fire Chief Thomas Broderick thanked the Town Board for
passing this new law. Chief Broderick hoped that it would help in their pursuit of new
volunteers. Speaking of recruiting, Chief Broderick added that on Saturday April 22,
Town of Mamaroneck Fire Department is hosting an open house/recruitment drive for
volunteers, noon to 3pm. The Town of Mamaroneck Fire Department is putting
together flyers and will be doing a social media campaign to promote the event.
SUPERVISOR'S REPORT
Welcome to the April 4, 2023, meeting of the Town Board of the Town of Mamaroneck. The
Town Board met today for a Work Session here at the Senior Center starting at 5:00pm,
which is open to the Public.
Residents
GridRewards is a program where you can get cash back for saving electricity. GridRewards
is a free app that works with utility companies to help reduce electricity usage during peak
demand times. GridRewards is open to most people and businesses with a Con Edison
account. When GridRewards notifies you of a "Peak Event," you have the option to raise the
thermostat in their home/building (these events are usually on hot days late in the afternoon),
thereby saving money on their utility bills and reducing their greenhouse gas emissions, as
well. For more information and to register for GridRewards and download the app, you may
go to www.gridrewards.com.
By reducing your energy use for just a few hours during the hottest days of the year, you’ll
have an outsized impact on the carbon footprint for your entire neighborhood and save
money at the same time. We are told that the average household can earn more than
$100/year, and 97% of GridRewards participants got paid last year! Of course, your actual
earnings are dependent on your performance during GridRewards events.
Even the Town is participating! We have enrolled three of our buildings -- Town Center, the
Senior Center and the Highway Garage -- in the GridRewards program for the second year
in a row. We just received our annual rebate check last week.
This month there were a lot of events:
On March 16, I attended the LFOF Gala. Neighbors helping neighbors, LFOF is a local not-
for-profit volunteer organization that has been actively and quietly helping families in our
community for over 20 years. They offer practical and financial support to those who have
been faced with a medical crisis or loss.
On March 17, Meredith, Town Engineer Rob Wasp and I met with members of the
Washington Square Neighborhood Association. The WSNA is comprised of members of
each of the buildings in the Washington Square area and represents over 2,000 of our
residents. It was an excellent meeting—we discussed issues of concern to them and ways
that they and the Town could work together for everyone’s benefit.
On March 19, it was, once again, my honor and pleasure to “wear the green” and march with
members of the Town Board, other elected officials, and dignitaries in the Sound Shore’s St.
Patrick’s Day parade. The weather may have been chilly, but the warm spirit and enthusiasm
of the marchers and onlookers kept us smiling.
On March 30, Sabrina and I attended the CRC 25th Anniversary Party. The CRC is truly a
gem in our community. It has empowered immigrants and low-income families in the
Larchmont/Mamaroneck Community by providing resources and advocacy to help them
become self-reliant and thriving members of the Community. Among the services they
provide are basic literacy classes to help those struggling with English, legal services to help
families with immigration-related issues, and worker-training classes to increase job skills.
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April 4, 2023
Even when their building has been flooded and closed (07,11,21), they persevered to
continue to offer services to residents in their time of need and to many families in crisis.
We have a lot of upcoming events and announcements in April, there is something for
everyone:
On Thursday, April 6, Organic Waste (yard waste) Curbside Pickup begins on Thursdays or
Fridays, depending on your trash pickup schedule. Please make sure all material is either
loose in a garbage can (without any other garbage) or in those brown paper trash bags.
Please do not put the material in plastic bags. Also, branches and twigs should be tied in
bundles-no longer than four feet.
On Friday April 7, the Town offices will be closed in observance of Good Friday. Trash
pickup will be on a regular Friday Schedule. Maxwell Avenue Recycling Center will close at
noon but will have regular hours (8am -11:45) on Saturday, April 8.
On April 15, the Town will be hosting its annual spring cleanup at the Hommocks Park
Conservation area from 10am-noon. Please try to sign up in advance as it speeds up
registration onsite. Email sodierna@townofmamaroneckny.org
On April 23, the Town Recreation Department and Fire Department will be hosting our
annual Bunny Hop 5K run and Li’l Bunny Hop 1 mile run for those 12 and under, at Memorial
Park. For more information and to register, see the Town Recreation Website or call (914)
381-7865.
On April 29 the Town is hosting a free compost giveback from 8:00am to 1:00pm at the
Maxwell Avenue Recycling Center. The limit is 35 gallons per vehicle and residents must
bring their own bucket and shovel.
On April 30 at 1:00 pm. Town of Mamaroneck spring tree walk with the Sheldrake
Environmental Center. Location is the Sheldrake River Trail at approximately 90 Rockland
Avenue, Larchmont. Meet at the stone wall. For more information and to register, go to the
Sheldrake Environmental Center website (Sheldrake Center.org—programs. Then upcoming
events).
And to all those who celebrate, I wish you a happy Passover and Easter.
RESIDENT COMMENTS
Supervisor Elkind Eney asked if anyone in the audience wished to address the Town Board.
Cathy Sears, of the Larchmont Gardens Civic Association (LGCA), thanked the Town Board
for removing the graffiti on the wall near the duck pond. Ms. Sears asked about the graffiti on
Rockland Avenue going towards Palmer Avenue, which Administrator Robson confirmed is
the purview of the Thruway Authority and will hopefully be addressed soon.
Ms. Sears invited the Town Board to the association's Coffee at Fernwood Bridge, on
4/22/23, from 9am to 11am, to learn about the LGCA and clean up debris. Ms. Sears
mentioned that last year kids were even in the water, and someone even found a pot of gold
-- a bag of coins.
When asked about the updates on the Arches, the Town Administrator informed Ms. Sears
that the bid is currently under review and the Town is hoping to award it at the second
meeting in May and that work will begin in summer. Ms. Sears is hopeful the work will
commence in the summer and aesthetics will improve, pointing out there are other masonry
around the brook appears to be dripping or 'oozing'.
With regards to the bridge, last update Supervisor Elkind Eney wanted some adjustments
made, they made the recommended fixes and sent it back to the Health Department. Ms.
Sears mentioned there is progress, but the corner remains an open issue.
Ms. Sears then mentioned that someone had removed a dangerous metal object, not sure
who it was. Lastly, someone had mentioned being worried about ivy growing on electric
wires part of the falls near Hickory Grove Drive West and was wondering to whom they
should report that? The Town Administrator explained while we cannot do the actual work to
remove the vines or ivy from wires, residents should report the ivy to us, and we will take
care of with ConEd.
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April 4, 2023
STAFF COMMENTS/ PRESENTATIONS
BOARD OF FIRE COMMISSIONERS
1.Call to Order
Commissioner Elkind Eney called the Meeting to order, then on motion of
Commissioner Fiddelman 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
2.Fire Claims
Moved by Commissioner Elkind Eney, seconded by Commissioner Fiddelman, it was
RESOLVED, that this Board of Fire Commissioners does hereby authorize
payment of the Fire Department Claims in the amount of $5,151.93, as approved
by the Fire Chief and audited by the Comptroller’s Office.
See Attachment A.
Carried
3.Fire Report for the Month of March 2023
Commissioner Elkind Eney read the Fire Report for the Month of March 2023,
submitted by Chief Broderick, as follows:
ALARM TYPE NUMBER
Generals 29
Minors 25
Stills 3
Out of Town (Mutual Aid)2
EMS 36
Drills 4
TOTAL 99
Total number of personnel responding: 668
Total time working: 45 hours and 9 minutes.
See Attachment B.
4.Other Fire Department Business
There being no further business to come before the Fire Commission, on motion of
Commissioner Fiddelman, Seconded by Commissioner Katz, the Commission
unanimously adjourned and the Town Board reconvened.
AFFAIRS OF THE TOWN OF MAMARONECK
1.Authorization - New York State Thruway Authority Agreement
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April 4, 2023
Moved by Councilwoman Katz, seconded by Councilwoman Fiddelman
WHEREAS, the Town of Mamaroneck Town Clerk’s Office wishes to retail
E-ZPass Tags through the New York State Thruway Authority’s E-ZPass
On-the-Go Program,
And
WHEREAS, the Town Clerk’s Office will purchase E-ZPass tags for the cost of
$21.00 per Tag from the Thruway Authority and sell the Tags at a cost of $25.00
per tag, allowing the Town of Mamaroneck to keep $4.00 per sale,
And THEREFORE,
BE IT RESOLVED, that the Town Board of the Town of Mamaroneck hereby
approves the agreement with NYS Thruway Authority to sell E-ZPass Tags and
hereby authorizes the Town Clerk to execute the agreement and any related
documents necessary to carry out its implementation.
Carried
2.Authorization - Westchester County Firearms Training Agreement
Moved by Councilwoman Fiddelman, seconded by Councilwoman Katz, it was
RESOLVED that the Town Board hereby approves the agreement with
Westchester County for access to their firing range facility and hereby
authorizes the Town Administrator to execute the agreement and any related
documents necessary to carry out its implementation.
Carried
3.Authorization - Westchester County Public Safety Answering Point ("PSAP")
Agreement
Moved by Councilwoman Fiddelman, seconded by Councilwoman Katz, it was
RESOLVED that the Town Board hereby approves the agreement with
Westchester County regarding the provision of enhanced 911 services Public
Safety Answering Point ("PSAP"), and hereby authorizes the Town
Administrator to execute the agreement and any related documents necessary
to carry out its implementation.
Carried
4.Set a Public Hearing - Local Law to Place a Stop Sign at the exit onto Rockridge
Road
Moved by Councilwoman Katz, seconded by Councilwoman Fiddelman, it was
RESOLVED that the Town Board hereby sets a Public Hearing for April 19, 2023,
for "Stop Sign at the Exit onto Rockridge Road from the Commercial Use
Operated at the Property Designated on the Town’s Assessment Roll as Section
4, Block 412, Lot 288”.
Carried
5.Set a Public Hearing -- Local Law Prohibiting Smoking in Town Parks
Town Attorney Maker explained that there is currently no prohibition of smoking public
parks, and if enacted this new law will apply to both cannabis and tobacco.
Moved by Councilwoman Katz, seconded by Councilwoman Fiddelman, it was
RESOLVED that the Town Board hereby sets a Public Hearing for April 19, 2023,
for “Local Law Prohibiting Smoking in Town Parks”.
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April 4, 2023
Carried
6.DEFERRED TO 4/19/23 - Set a Public Hearing -- Local Law Creating an
Exemption in the Filmmaking Law
RESOLVED that the Town Board hereby sets a Public Hearing for April 19, 2023, for
“Local Law Creating an Exemption from the Filmmaking Law”.
Carried
7.Set a Public Hearing - Amendment to the Mamaroneck Code to Allow Non-
residents to Purchase Permits to Park Overnight in Parking Lot C
Moved by Councilwoman Fiddelman, seconded by Councilwoman Katz, it was
RESOLVED that the Town Board hereby sets a Public Hearing for April 19, 2023
for "Amendment to the Mamaroneck Code to allow non-residents to purchase
permits to park overnight in Parking Lot C".
Carried
8.Award of Bid - TA-23-02 - Memorial Park Walkways & Sidewalk Replacement
Moved by Councilwoman Katz, seconded by Councilwoman Fiddelman, it was
RESOLVED that the Town Board hereby awards the bid for walkway and
sidewalk replacement services received and opened on March 22, 2023, to Peter
J. Landi, Inc. in the amount of $128,500.00 and hereby authorizes the Town
Administrator to execute the agreement and any related documents necessary
to carry out its implementation.
Carried
9.Award of Bid - TA-23-05 - Townwide ROW & Cemeteries Landscape
Maintenance Services 2023-2024
Moved by Councilwoman Fiddelman, seconded by Councilwoman Katz, it was
RESOLVED that the Town Board hereby awards the bid for landscape
maintenance services received and opened on March 9, 2023, to ACL Property
Maintenance, Inc. for 2023 services in the amount of $36,400.00 and 2024
services in the amount of $37,400.00 and hereby authorizes the Town
Administrator to execute the agreement and any related documents necessary
to carry out its implementation.
Carried
10.Award of Bid - TA-23-07 - Senior Center & Hommocks Landscape Maintenance
Services 2023-2024
Moved by Councilwoman Katz, seconded by Councilwoman Fiddelman, it was
RESOLVED that the Town Board hereby awards the bid for landscape
maintenance services received and opened on March 23, 2023, to PA Ferraro
Landscaping for the cost of $10,550 for each year for 2023 and 2024 services
and hereby authorizes the Town Administrator to execute the agreement and
any related documents necessary to carry out its implementation.
Carried
11.Authorization - Disposal of Town Devices
Moved by Councilwoman Fiddelman, seconded by Councilwoman Katz, it was
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Town Board
April 4, 2023
RESOLVED that the Town Board authorizes the IT Department to dispose of
and/or recycle these systems once all internal storage devices have been
removed, wiped of all data, and destroyed.
Carried
12.Authorization - Resolution to Oppose the Discharge of Contaminated Water
from Indian Point
Moved by Councilwoman Katz, seconded by Councilwoman Fiddelman, it was
RESOLVED that the Town Board hereby strongly opposes the plan to release
over a million gallons of contaminated water from the Indian Point nuclear
power plant sIte into the Hudson River.
Carried
13.Authorization - State Building Code Resolution
Moved by Councilwoman Fiddelman, seconded by Councilwoman Katz, it was
RESOLVED that the Town Board hereby adopts the New York State Uniform
Fire Prevention and Building Code as amended.
Carried
14.Salary Authorization - Highway Department
Moved by Councilwoman Katz, seconded by Councilwoman Fiddelman, it was
RESOLVED that the Town Board hereby approves the appointment of Michael
Mendes as Park Foreman at an annual salary $83,159, effective April 6, 2023.
Carried
15.Salary Authorization and Labor Foreman Status Change
Moved by Councilwoman Fiddelman, seconded by Councilwoman Katz, it was
RESOLVED that the Town Board hereby approves the removal of the Labor
Foreman position from the CSEA agreement and the authorization of Chris
Gonch’s salary of $107,000 effective May 1, 2023.
Carried
REPORTS OF MINUTES
1.Report of Minutes for March 15, 2023
Moved by Councilwoman Katz, seconded by Councilwoman Fiddelman, it was
RESOLVED that the Town Board hereby approves the minutes of the Town
Board meeting of March 15, 2023.
Carried
REPORTS OF THE COUNCIL
Councilwoman Katz
Attended a Traffic Committee meeting on the 22nd, where they discussed some
crosswalks on Chatsworth.
The Spelling Bee is coming up on Sunday April 23rd, and our Town Supervisor will be
a Judge. Register your team now!
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Town Board
April 4, 2023
Councilwoman Fiddelman
Attended a Zoning Board meeting on the 29th.
The next Larchmont Mamaroneck Local Summit meeting will focus on "Our Public
Schools: An Update from Our Superintendents of Schools", on the 11th of April at
8am via Zoom. Please visit www.localsummitlm.org for more information or visit LMC
Media to view the meetings.
TOWN CLERK'S REPORT
The Town Clerk thanked both the Town Board and residents for the ability to attend the
International Institute of Municipal Clerk's Region 1 meeting last week, where they covered
best practices for Clerks, exchanged ideas for being more efficient and providing the highest
level of customer service, and received training on leadership and transparency.
TOWN ATTORNEY'S REPORT
The Town Attorney celebrated baseball season starting, but pointed out that the Mets were
typically losing tonight even though he was wearing his lucky Mets tie. Wished everyone a
happy Passover and Easter holiday.
ADJOURNMENT
Moved by Councilwoman Fiddelman, seconded by Councilwoman Katz, the meeting
unanimously adjourned at 8:51pm.
Carried
REGULARLY SCHEDULED MEETING - April 19, 2023
________________________________
Submitted by
Allison May, Town Clerk
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