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HomeMy WebLinkAbout2024_04_10 Town Board Meeting Packet w 11) rri H FOUNDED 1661 Town of Mamaroneck Town Board Agenda Wednesday, April 10, 2024 All Work Sessions and Regular Meetings are open to the public. 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 - Intermunicipal Agreement (IMA) - Mobile Radios for Police 4 - 20 Vehicles Intermunicipal Agreement (IMA) - Mobile Radios for Police Vehicles - Pdf 2. Discussion - Intermunicipal Agreement (IMA) -Additional Equipment for Public 21 - 28 Safety Radio Communication and Mutual Aid Intermunicipal Agreement - Additional Equipment for Public Safety Radio Communication and Mutual Aid - Pdf 3. Discussion - Speed Hump Policy 29 - 35 Speed Hump Policy - Pdf 4. Discussion - Town of Mamaroneck Comprehensive Plan 36 - 137 Town of Mamaroneck Comprehensive Plan - Pdf 5. Discussion - Award of Bid TA-24-05 —Spring Tree Planting Program 138 - 141 Award of Bid TA-24-05— Spring Tree Planting Program - Pdf 6. Discussion - Affordable Housing Agreement - Housing Action Council 142 - 144 Affordable Housing Agreement - Housing Action Council - Pdf 7. Discussion - 2023 Operating Budget Report 145 - 150 2023 Operating Budget Report - Pdf 8. Discussion - Q1 2024 Operating Budget Amendments 151 - 153 2023 Operating Budget Amendments - Pdf 9. Discussion - Q1 2024 Capital Budget Amendments 154 - 156 Q1 2024 Capital Budget Amendments - Pdf 10. Discussion - 2023 Financial Audit by EFPR Group 157 - 250 2023 Financial Audit by EFPR Group - Pdf 11. Discussion - 2023 Town Justice Court Audit 251 - 258 2023 Town Justice Court Audit - Pdf Page 1 of 518 12. Request for Executive Session 13. Updates 14. 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 of 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 SUPERVISOR'S REPORT PUBLIC HEARING(S) 1. Separation of the Rules regarding the Outdoor Operation of Power Tools from 259 - 266 Rules regarding the Operation of Leaf Blowers, and the Phase-out of Gasoline- Powered Leaf Blowers Law NOTICE OF PUBLIC HEARING 2024-03-22--LL for PUBLIC HEARING RESIDENT COMMENTS STAFF COMMENTS/ PRESENTATIONS BOARD OF FIRE COMMISSIONERS 1. Call to Order 2. Fire Claims 267 - 269 Fire Claims - Pdf 3. Other Fire Department Business AFFAIRS OF THE TOWN OF MAMARONECK 1. Consideration of Approval - Intermunicipal Agreement (IMA) - Mobile Radios 270 - 286 for Police Vehicles Intermunicipal Agreement (IMA) - Mobile Radios for Police Vehicles - Pdf 2. Consideration of Approval - Intermunicipal Agreement (IMA) - Additional 287 - 294 Equipment for Public Safety Radio Communication and Mutual Aid Intermunicipal Agreement - Additional Equipment for Public Safety Radio Communication and Mutual Aid - Pdf 3. Consideration of Approval - Speed Hump Policy 295 - 301 Speed Hump Policy - Pdf 4. Consideration to Set a Public Hearing - Town of Mamaroneck Comprehensive 302 - 403 Plan Town of Mamaroneck Comprehensive Plan - Pdf 5. Consideration of Award of Bid TA-24-05—Spring Tree Planting Program 404 - 407 Award of Bid TA-24-05— Spring Tree Planting Program - Pdf 6. Consideration of Approval - Affordable Housing Agreement - Housing Action 408 - 410 Council Affordable Housing Agreement - Housing Action Council - Pdf 7. Consideration of Approval - Q1 2024 Operating Budget Amendments 411 - 413 Page 2 of 518 2023 Operating Budget Amendments - Pdf 8. Consideration of Approval - Q1 2024 Capital Budget Amendments 414 - 416 Q1 2024 Capital Budget Amendments - Pdf 9. Consideration of Acceptance - 2023 Financial Audit by EFPR Group 417 - 510 2023 Financial Audit by EFPR Group - Pdf 10. Consideration of Acceptance - 2023 Town Justice Court Audit 511 - 518 2023 Town Justice Court Audit - Pdf REPORTS OF MINUTES REPORTS OF THE COUNCIL TOWN CLERK'S REPORT TOWN ATTORNEY'S REPORT ADJOURNMENT REGULARLY SCHEDULED MEETING - April 24, 2024 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 518 m Town of Mamaroneck X Town Center FOUNDED 1661 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: Paul Creazzo, Police Chief Re: Intermunicipal Agreement(IMA) - Mobile Radios for Police Vehicles Date: April 2, 2024 Attached is a proposed Intermunicipal Agreement with Westchester County for the furnishing and installation of mobile radios to the Town of Mamaroneck police vehicles. These mobile radios will be programmed with radio communication systems that will allow Town police officers to communicate with the County, law enforcement, fire, EMS, and other fist responders for mutual aid purposes. Action Requested: Resolved that the Town Board hereby approves the Intermunicipal Agreement with Westchester County for the furnishing and installation of mobile radios in Town of Mamaroneck police vehicles and hereby authorizes the Town Administrator to execute the agreement and any related documents necessary to carry out its implementation. Attachment/s: IMA -Mobile Radios Page 4 of 518 THIS INTERMUNICIPAL AGREEMENT (the"Agreement"),made the day of ,20 by and between: THE COUNTY OF WESTCHESTER, a municipal corporation of the State of New York,having an office and place of business in the Michaelian Office Building, 148 Martine Avenue,White Plains,New York 10601 (hereinafter referred to as the "County",) and TOWN OF MAMARONECK POLICE DEPT.,a municipal corporation of the State of New York, having an office and place of business at 740 West Boston Post Rd.,Mamaroncek,NY 10543 (hereinafter referred to as the "Municipality"). (The"County"and"Municipality" are referred to collectively as the"Parties") WITNESSETH: WHEREAS,pursuant to Local Law No. 13-2020 adopted by the County Board of Legislators on September 14, 2020, the Parties entered into an intermunicipal agreement for police mutual aid pursuant to the Mutual Aid and Rapid Response Plan (the"Plan"); and WHEREAS,the County operates public safety radio communication systems for the County Department of Public Safety("DPS"),the Department of Emergency Services("DES"), and the Department of Public Works and Transportation("DPWT")Bee-Line transit operations, as well as for the communication between the County and emergency first responders throughout Westchester County and the surrounding jurisdictions(the"County Radio Systems"); and WHEREAS,the Municipality is in need of mobile radios for its municipal police vehicles programmed with radio communication systems that will allow it to communicate with the County, law enforcement, fire, EMS and other first responders for mutual aid purposes;and WHEREAS,the County wishes to furnish the mobiles radios to the Municipality for 1 Page 5 of 518 installation in its municipal police vehicles, and the Municipality wishes to accept the mobile radios according to the terms set forth herein. NOW,THEREFORE, in consideration of the terms and conditions herein contained, the Parties agree as follows: ARTICLE I DISTRIBUTION,INSTALLATION AND PROGRAMMING OF THE MOBILE SUBSCRIBER RADIOS Section 1.1. The County,acting through the Westchester County Commissioner of Department of Public Safety or his designee, (the"Commissioner"), shall furnish the Municipality with mobile radios, including hardware, supplies, cabling,antennas,microphones and accessories as described in Schedule"A" (the"Subscriber Equipment"), for the Municipality to install, at its sole cost and expense, in its municipally-owned police vehicles according to the terms set forth in this Agreement. Schedule "A" is also referred herein to as the"Subscriber Equipment List." Section 1.2. The County or its vendor shall distribute the Subscriber Equipment to the Municipality. The Municipality shall pick-up the Subscriber Equipment at the date,time and place designated by the County for pick-up. The Municipality shall sign for and acknowledge receipt of the Subscriber Equipment by executing a written receipt for same, which shall be on a form prepared by the County and include the recipient, quantity, make,model and serial number of each item of Subscriber Equipment. The Parties further agree that Schedule "A"shall be updated to reflect the information in the receipt,as well as the vehicle identification number for each police vehicle the Municipality installs a mobile radio. The County shall provide a copy of the updated Schedule "A"to the Municipality, and,upon the Municipality's receipt of the updated Schedule"A", it shall be deemed a part of this Agreement. 2 Page 6 of 518 Section 1.3. The Municipality acknowledges that the distribution of Subscriber Equipment is subject to the availability of funding. It shall be within the County's sole and complete discretion as to how much and what type of Subscriber Equipment to distribute to the Municipality. Section 1.4.The Municipality shall be responsible for installing the Subscriber Equipment into the municipal police vehicles as set forth in Schedule"A"at its sole cost and expense. The Municipality shall complete the installation within 180 days of receiving the allocated Subscriber Equipment,which time period may be extended by written consent of the Commissioner. Upon installation of the Subscribe Equipment,the Municipality shall notify the County of the vehicle identification number for the police vehicle the Subscriber Equipment was installed into. If the Municipality fails to install the Subscriber Equipment within such time period, it shall immediately return the Subscriber Equipment to the County upon the County's request and/or the County shall have the right to repossess the Subscriber Equipment with no fine,penalty or prosecution for such repossession. Section 1.5. The County will provide the Subscriber Equipment, as well as the initial radio programming services,at no charge to the Municipality. The initial radio programming of the Subscriber Equipment shall be in the sole discretion of the County(the"Original Programming Template"). The Original Programming Template may include(a)the County designated channels on the County Radio Systems to enable access to countywide law enforcement interoperability channels, local fire and EMS channels, and national interoperability channels, for mutual aid purposes, and (b)the local radio communication systems of the municipalities who participate in the Plan, for the police and the County to communicate with each other, as well as with fire, EMS and other first responders for mutual aid purposes. The Original Programming Template, as well as the channels and systems included therein,shall be in the sole discretion of the County. ARTCILE II TERMS OF USE OF THE SUBSCRIBER EQUIPMENT AND THE COUNTY RADIO SYSTEM 3 Page 7 of 518 Section 2.1. The Municipality agrees that the Subscriber Equipment, as well as all of the radio communication systems programmed into the Subscriber Equipment, shall be used only for mutual aid events and public safety communication. The Municipality acknowledges that the Subscriber Equipment is not intended to replace the existing local law enforcement radios used for day-to-day operations, and the Municipality is encouraged to keep its existing local law enforcement radios for its municipal police vehicles. Section 2.2. The County hereby grants to the Municipality, its officers, employees and agents, a non-exclusive,royalty-free,personal and non-assignable license to utilize the County designated channels on the County Radio Systems in accordance with the terms of this Agreement. The County shall retain control and responsibility for the County Radio Systems. Section 2.3. The Municipality hereby grants to the County and the municipalities who who participate in the Plan,their officers, employees and agents,a non-exclusive,royalty-free, personal and non-assignable license to utilize the Municipality's radio communication system in for purposes of mutual aid. The Municipality shall retain control and responsibility for its radio communication system. Section 2.4. The Parties acknowledge and agree that they are going to obtain and hold the FCC licenses for their respective radio communication systems. Neither party shall take any action that causes the other party to be in violation of its FCC license. Section 2.5. Each Party's radio communication system shall remain its property. It is expressly understood that this Agreement does not constitute a lease and that no ownership or property rights whatsoever are being transferred under this Agreement. Section 2.6. The Municipality shall be responsible for the installation;operation, maintenance, repair, reprograming,and use of the Subscriber Equipment, including all costs and expense associated thereto. 4 Page 8 of 518 Section 2.7. The Municipality shall, at its sole cost and expense,maintain the Subscriber Equipment in good working order and condition,and shall be responsible for the repair or replacement of the Subscriber Equipment if damaged following the Subscriber Equipment warranty period, if any. Section 2.8. The Municipality may reprogram the Subscriber Equipment for public safety purposes at its sole cost and expense, subject to receiving the prior written approval of the County,which approval shall be in the County's sole discretion. The Original Programming Template shall not be altered. If the Municipality wishes to add additional frequencies,they can be added as an additional zone with the prior written approval of the County, which approval shall be in the County's sole discretion. The Municipality acknowledges and agrees that the reprogramming of the Subscriber Equipment for any reason may only be performed by using a vendor who is authorized in writing by the County as an Authorized Vendor and at the sole cost and expense of the Municipality. Upon request,the County will provide the Municipality with a list of Authorized Vendors. Section 2.9. The County has established mandatory user guidelines and operating procedures for all users of the County Radio Systems, which the County may change and update from time to time ("User Guidelines"). The Municipality agrees to abide by the User Guidelines. If the Municipality fails to abide by the User Guidelines,the Municipality acknowledges and agrees that the County may immediately disconnect, suspend or terminate the Municipality's use of the County Radio Systems. A copy of the User Guidelines will be supplied to the Municipality upon its request. Section 2.10. The County will assign alias for the Subscriber Equipment for the Municipality to use when utilizing the Subscriber Equipment on the County Radio Systems. Section 2.11. The Municipality shall be responsible for its use of the County Radio Systems and local radio communication systems, including all costs and expense associated thereto. 5 Page 9 of 518 Section 2.12. The Municipality shall not add any new subscriber equipment to the County Radio Systems, modify the Subscriber Equipment or the County Radios Systems, or reassign the location or unit assignment of the Subscriber Equipment,without the prior written consent of the County. Once approved,all of the terms of this Agreement shall apply to such new subscriber equipment,modification or reassignment. Section 2.13. The Municipality shall ensure that only qualified persons with appropriate training utilize the Subscriber Equipment. The Municipality shall ensure that all qualified persons comply with all applicable laws, rules and regulations, including,those promulgated by the FCC,when utilizing the Subscriber Equipment.The Municipality shall participate in any testing and training on the Subscriber Equipment that may be required by the County. Section 2.14. The Municipality shall maintain custody and control of the Subscriber Equipment and shall not transfer custody and control of the Subscriber Equipment. Section 2.15. The County Radio Systems shall be available to the Municipality for only as long as the County, in its sole discretion,makes the County Radio Systems available. The County retains sole and absolute discretion in determining whether to continue to make the County Radio Systems available and, if so,to what person(s)and/or entity/ies, in what geographic area(s), for what purpose(s), and under what terms of use. The County may cease making the County Radio Systems available to one or more users, or all users,at any time, for any reason or no reason, either temporarily or permanently. For as long as the County Radio Systems are made available to users, each user will have access to the County Radio Systems, in their then-current form. The County in its sole discretion may change the County Radio Systems as it deems necessary and proper. Section 2.16. (i) The Parties acknowledge that the County entered into an agreement, dated December 27, 2018, with Motorola Solutions,Inc. ("Agreement IT 1559")through which the County purchased the Subscriber Equipment. The Municipality acknowledges and understands that through this Agreement it is an Authorized User(as the term Authorized User is 6 Page 10 of 518 defined in Agreement IT 1559)of the Subscriber Equipment. The Municipality agrees to use the Subscriber Equipment in a manner that does not violate the terms of Agreement IT 1559. (ii)The Municipality may use the Software(as defined in Agreement IT 1559)for Subscriber Equipment only for the Municipality's internal business purposes and only in accordance with the Documentation (as defined in Agreement IT 1559). Any other use of the Software is strictly prohibited. Without limiting the general nature of these restrictions, Municipality will not make the Software available for use by third parties on a "time sharing," "application service provider," or"service bureau" basis or for any other similar commercial rental or sharing arrangement. (iii) The Municipality will take reasonable efforts to ensure it and any third party under the Municipality's direction or control will not (a)reverse engineer,disassemble,peel components,decompile, reprogram or otherwise reduce the Software or any portion to a human perceptible form or otherwise attempt to recreate the source code; (b)modify,adapt, create derivative works of,or merge the Software; (c)copy,reproduce, distribute, lend, or lease the Software or Documentation to any third party, grant any sublicense or other rights in the Software or Documentation to any third party, or take any action that would cause the Software or Documentation to be placed in the public domain;(d) intentionally remove,or in any way alter or obscure, any copyright notice or other notice of Motorola Solution Inc.'s proprietary rights; (e)provide,copy, transmit, disclose,divulge or make the Software or Documentation available to, or permit the use of the Software by any third party or on any machine except as expressly authorized by Agreement IT 1559;or(f)use, or permit the use of,the Software in a manner that would result in the production of a copy of the Software solely by activating a machine containing the Software. (iv)Unless authorized by the County in writing,the Municipality will take reasonable effort to ensure it,and any third party under its direction or control will not(i) install licensed copies of the Software installed in one unit of a Designated Product(as defined in Agreement IT 1559) into a device for which the Software was not authorized for use. 7 Page 11 of 518 Section 2.17. The Municipality agrees: A. that except for the amount, if any, of damage contributed to, caused by, or resulting from the sole negligence of the County,the Municipality shall indemnify and hold harmless the County, its officers,employees,agents, and elected officials from and against any 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 B. to provide defense for and defend,at its sole expense,any and all claims, demands or causes of action directly or indirectly arising out of Section 2.16 (A)above and to bear all other costs and expenses related thereto; and C. In the event the Municipality does not provide the above defense and indemnification to the County,and such refusal or denial to provide the above defense and indemnification is found to be in breach of this provision,then the Municipality shall reimburse the County's reasonable attorney's fees incurred in connection with the defense of any action, and in connection with enforcing this provision of the Agreement. Section 2.18. The Municipality understands and acknowledges that the County has the right to reissue,remotely disable or retake possession and use of the Subscriber Equipment upon notice to the Municipality. In the event the County notifies the Municipality of such a reissuance,the Municipality will promptly return possession of the Subscriber Equipment to the County as directed by the Commissioner. The Municipality agrees to relinquish any claim in law or equity it may have concerning the Subscriber Equipment in the event of Subscriber Equipment redeployment or reissuance. Section 2.19. The Municipality will allow the County to conduct periodic visits for the purposes of inspection of the Subscriber Equipment. 8 Page 12 of 518 Section 2.20. Notwithstanding anything herein to the contrary,the provisions of this ARTICLE II shall survive termination or expiration of this Agreement. ARTCILE III TERM AND TERMINATION Section 3.1. The term of this Agreement shall commence on January 1,2024 and expire five(5) years thereafter,unless sooner terminated. Section 3.2. In the event the Municipality defaults in the performance of any term, condition or covenant herein contained and does not cure such default to the County's satisfaction within forty-eight(48) hours of written notice thereof from the County,the County, in addition to any other remedy it may have to seek damages,judicial enforcement or other lawful remedy, may terminate this Agreement immediately upon notice to the Municipality. Repeated breaches by the Municipality of its duties or obligations under this Agreement shall be deemed a default justifying termination for cause hereunder without the right to further opportunity to cure. Section 3.3. The County on thirty (30) days notice to the Municipality may terminate this Agreement in whole or in part when it deems it to be in its best interest. Section 3.4. The Municipality on thirty(30)days'notice to the County terminate this Agreement in whole or in part when it deems it to be in its best interest. Section 3.5. Upon termination, all right of the Municipality to use the County Radio Systems shall cease and terminate, and the Municipality shall take all steps to disconnect the Subscriber Equipment from the County Radio Systems and promptly return the Subscriber Equipment to the County. ARTICLE IV MISCELLANEOUS 9 Page 13 of 518 Section 4.1. The Municipality shall not assign, sublet or transfer or otherwise dispose of its interest in this Agreement without the prior written consent of the County. Any purported delegation of duties,assignment of rights or subletting of this Agreement without the prior written consent of the County is void. Section 4.2. The Municipality shall comply, at its own expense, with all applicable local, state and federal laws, rules, regulations, orders, codes, requirements and Executive Orders and obtain,at its own expense,all approvals, applicable to its performance under this Agreement. Section 4.3. Pursuant to Section 308.01 of the Laws of Westchester County, it is the goal of the County to use its best efforts to encourage, promote and increase the participation of business enterprises owned and controlled by persons of color or women in contracts and projects funded by all departments of the County. Under this Agreement it is recognized and understood that the County encourages the Municipality to do similarly. Section 4.4. The Municipality 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 defined in Chapter 700 of the Laws of Westchester County. The Municipality acknowledges and understands that the County maintains a zero tolerance policy prohibiting all forms of harassment or discrimination against its employees by co-workers, supervisors,vendors,contractors, or others. Section 4.5. Nothing contained herein shall create a special relationship between the Parties. In addition,nothing contained herein shall be deemed to create any employment, agency,joint venture or partnership relationship between the Parties or any of their agents or employees or any other arrangement that would impose liability upon one Party for the act or failure to act on the other Party. The Municipality shall not use any logo of the County. 10 Page 14 of 518 Section 4.6. Failure by either Party to insist, in any one or more instances, upon strict performance of any term or condition herein contained shall not be deemed a waiver or relinquishment of such term or condition, but the same shall remain in full force and effect. Section 4.7. If any term or provision of this Agreement is held by a court of competent jurisdiction to be invalid or void or unenforceable,the remainder of the terms and provisions of this Agreement shall in no way be affected, impaired,or invalidated,and to the extent permitted by applicable law, any such term, or provision shall be restricted in applicability or reformed to the minimum extent required for such to be enforceable. This provision shall be interpreted and enforced to give effect to the original written intent of the Parties prior to the determination of such invalidity or unenforceability. Section 4.8. All notices of any nature referred to in this Agreement shall be in writing and either sent by registered or certified mail postage pre-paid,or sent by hand or overnight courier, or sent by facsimile(with acknowledgment received and a copy of the notice sent by overnight courier),to the respective addresses 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. To the County: Commissioner/Sheriff Department of Public Safety 1 Saw Mill River Parkway Hawthorne,New York 10532 With a copy to: County Attorney Michaelian Office Building, Room 600 148 Martine Avenue White Plains,New York 10601 11 Page 15 of 518 To the Municipality: Section 4.9. 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 modified except by an instrument in writing signed by a duly authorized representative of each of the parties. Section 4.10. This Agreement shall be construed and enforced in accordance with the laws of the State of New York. In addition,the Parties hereby agree that any cause of action arising out of this Agreement shall be brought in the County of Westchester. Section 4.11. This Agreement may be executed simultaneously in several counterparts, each of which shall be an original and all of which shall constitute but one and the same instrument. Section 4.12. This Agreement shall not be enforceable until signed by both parties and approved by the Office of the County Attorney. [Intentionally Left Blank. Signature Pages to Follow.] 12 Page 16 of 518 IN WITNESS WHEREOF, the County of Westchester and the Municipality have caused this Agreement to be executed. THE COUNTY OF WESTCHESTER By: Terrence Raynor Acting Commissioner/Sheriff Department of Public Safety MUNICIPALITY By: (Name and Title) Authorized by the Municipality on Authorized by Act No. 2023-210 adopted by the Board of Legislators of the County of Westchester on the 2nd day of October, 2023. Approved: Associate County Attorney The County of Westchester k:noe/dps/IMA re Mobile Radios for Local Police Vehicles 13 Page 17 of 518 MUNICIPALITY'S ACKNOWLEDGEMENT STATE OF NEW YORK ) ) ss.: COUNTY OF WESTCHESTER) On this day of , 2023, before me personally came ,to me known,and known to me to be the of , the municipal corporation described in and which executed the within instrument,who being by me duly sworn did depose and say that he,the said resides at and that he is of said municipal corporation. Notary Public County 14 Page 18 of 518 CERTIFICATE OF AUTHORITY (Municipality) I, (Officer other than officer signing contract) certify that I am the 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 Municipality was, 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 (Town Board,Village Board, City Council) thereunto duly authorized, 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 , 2023,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 he is the of said municipal corporation. (title) Notary Public County Page 19 of 518 SCHEDULE "A" SUBSCRIBER EQUIPMENT LIST Subscriber Serial Number Police Vehicle Identification Alias Equipment Number Description EXAMPLE Motorola 681 CUD 1621 Car2021 APX8500 Page 20 of 518 m Town of Mamaroneck X Town Center FOUNDED 1661 740 West Boston Post Road, Mamaroneck,NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrob son@townofm am aroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator CC: Paul Creazzo, Police Chief Re: Intermunicipal Agreement (IMA) - Additional Equipment for Public Safety Radio Communication and Mutual Aid Date: April 2, 2024 Westchester County was awarded additional funding through a Statewide Interoperable Communications Grant with the New York State Division of Homeland Security. The County would like to use the grant funding to purchase a tri-band antenna to replace the current single band VHF antenna ("Additional Equipment") located at the Town's police headquarters. The Additional Equipment will enable the police Mutual Aid Radio System (MARS) control station radio at the Site to operate on the County's P25 Trunked Radio System, which is one of the newly installed County Systems that operates on UHF frequencies. This equipment is expected to enhance the ability of first responders to safely and reliably communicate with the County and each other through the County Systems for public safety radio communication and mutual aid purposes. Action Requested: Resolved that the Town Board hereby approves the Intermunicipal Agreement with Westchester County for the Additional Equipment and hereby authorizes the Town Administrator to execute the agreement and any related documents necessary to carry out its implementation. Attachment/s: IMA - Additional Equipment for Mutual Aid Page 21 of 518 THIS FIRST AMENDMENT TO THE LICENSE AGREEMENT(the"First Amendment"), made the day of , 2023, by and between: THE COUNTY OF WESTCHESTER, by and through its Department of Emergency Services or Department of Public Safety, a municipal corporation of the State of New York, having an office and place of business in the Michaelian Office Building, 148 Martine Avenue,White Plains,New York 10601 (hereinafter referred to as the "County") and Town of Mamaroneck, a municipal corporation of the State of New York, having an office and place of business at 740 West Boston Post Rd., Mamaroneck,NY 10543 (hereinafter referred to as the"Municipality"). WITNESSETH: WHEREAS, the parties entered into a license agreement, dated April 1, 2020, (the "License Agreement") wherein the County agreed to furnish and install Equipment to enhance the ability of first responders to safely and reliably communicate with the County and each other through the County Systems for public safety radio communication and mutual aid purposes; and WHEREAS, the County has obtained additional funding through a Statewide Interoperable Communications Grant with the New York State Division of Homeland Security and Emergency Services ("NYSDHSES"), being Contract No. 197794, as may be renewed, amended or extended from time to time, a copy of which is on file with the Commissioner of the County Department of Emergency Services and available upon request (the "State Grant Agreement"); and WHEREAS,the County wishes to use the State Grant Agreement to purchase is a tri- band (VHF-UHF-700 MHz) antenna to replace the current single band VHF antenna ("Additional Equipment") at the Municipality's police headquarters located at 740 West Boston Post Rd., Mamaroneck,NY 10543 the"Site"),and WHEREAS, the Additional Equipment will enable the police Mutual Aid Radio System (MARS) control station radio at the Site(the"Control Station Radio")to operate on the County's P25 Trunked Radio System, which is one of the newly installed County Systems that operates on UHF frequencies; and WHEREAS, the Municipality is amenable to the County furnishing and installing the Additional Equipment according to the terms and conditions set forth herein. Page 22 of 518 NOW, THEREFORE, in consideration of the premises and covenants herein, the parties agree as follows: I. The recitals contained in the prefatory WHEREAS clauses set forth above are incorporated herein by reference. 2. The Municipality agrees (a) to the inclusion of the Additional Equipment as "Equipment" under the License Agreement, (b) to the delivery, installation and use of the Additional Equipment in accordance with the terms of the License Agreement, and (c) to comply with the terms and conditions of State Grant Agreement to the extent they pertain to the Additional Equipment. 3. The Additional Equipment will be furnished, installed and programmed at no charge to the Municipality. 4. The Municipality acknowledges and agrees that, as part of the installation of the Additional Equipment,the County will be programming the Control Station Radio with County Trunk Radio Communication channels,as well as with local public safety radio communication channels, for mutual aid purposes. 5. The Municipality agrees, that after the installation of the Additional Equipment, it shall not be permitted to use the control station radio on the County Trunked Radio System until it receives written notification from the County that the Trunked Radio System is ready for use. During this time period, the F3 Radio System will still be operational and may be used by the Municipality. 6. The County hereby grants to the Municipality, its officers, employees and agents, a non-exclusive, royalty-free,personal and non-assignable license to utilize the County designated channels on the County Systems in accordance with the terms of the License Agreement, as amended. The County shall retain control and responsibility for the County Systems. 7. The Municipality consents to the County programming the Municipality's radio communication channel(s) into the control station radios located at the police headquarters of the other municipalities that participate in the Mutual Aid Rapid Response Plan for Police Departments of Westchester County and the Westchester County Fire Mutual Aid Plan (the "Mutual Aid Plans")for mutual aid purposes. 8. The Municipality grants to the County and the municipalities who participate in the Mutual Aid Plans,their officers, employees and agents, a non-exclusive, royalty-free, personal and non-assignable license to utilize the Municipality's radio communication channel(s) for mutual aid purposes. The Municipality shall retain control and responsibility for the Municipality's radio communication system. 2 Page 23 of 518 • 9. The parties acknowledge and agree that they are going to obtain and hold the FCC licenses for their respective radio communication systems. Neither party shall take any action that causes the other party to be in violation of its FCC license. 10. Each party's radio communication system shall remain its property. It is expressly understood that the License Agreement, as amended,does not constitute a lease and that no ownership or property rights whatsoever are being transferred under the License Agreement, as amended. 11. The County Systems shall be available to the Municipality for only as long as the County, in its sole discretion, makes the County Systems available. The County retains sole and absolute discretion in determining whether to continue to make the County Systems available and, if so, to what person(s)and/or entity/ies, in what geographic area(s), for what purpose(s), and under what terms of use. The County may cease making the County Systems available to one or more users, or all users, at any time, for any reason or no reason, either temporarily or permanently. For as long as the County Systems are made available to users, each user will have access to the County Systems, in their then-current form. The County in its sole discretion may change the County Systems as it deems necessary and proper. 12. The Municipality understands and agrees that use of the Equipment and the County Systems are being provided "AS IS", "WITH ALL FAULTS"and "AS AVAILABLE". 13. The County disclaims all warranties of any kind, express or implied, concerning the Equipment and the County Systems, including, without limitation,their quality,accuracy, completeness, usefulness, timeliness, reliability, functionality,merchantability, or fitness for a particular purpose. 14. The County shall not be responsible for any issue(s) with regard to the Equipment or County Systems, including, without limitation,any interruption, defect, delay, failure,or malfunction involving equipment, hardware, software, or communications impacting; or any lack of availability of; or any other issue,whether or not technical in nature, whether or not caused by human error, and whether or not caused by, or not remedied by,the County and/or the Municipality or any other user. 15. The County shall have no liability to the Municipality, for any damages, losses,or other costs of any nature (including,without limitation, attorney's fees)related to any claim, whether in contract,tort, or otherwise, that is directly or indirectly related to or arises out of the Equipment or use of the County Systems. 16. The Municipality agrees that, once the Additional Equipment is installed,the County will update the Equipment List set forth in Schedule"A"to the License Agreement to include all of the Equipment furnished to the Municipality under the License Agreement,as amended. Once the updated Schedule"A" is provided to the Municipality, it shall be deemed a part of the License Agreement, as amended. 3 Page 24 of 518 17. The installation of the Additional Equipment is subject to the County receiving the grant funds under the Grant Agreement and procuring a contract to purchase and install the Additional Equipment. In addition, it may be necessary for the County to perform a Site visit with prospective contractors to verify existing Site conditions. The Municipality consents to the County may performing such Site visit. If a Site visit is necessary, a County representative will be in contact with the Municipality's police department to schedule the visit. 18. The Municipality agrees to make the Site available during regular business hours for the County or its vendor to install the Additional Equipment. 19. Capitalized terms contained herein, unless otherwise defined, are intended to have the same meaning and effect as that set forth in the License Agreement. 20. Except as amended hereby, all other terms, covenants and conditions of the License Agreement shall remain in full force and effect. 21. This First Amendment shall not be enforceable until signed by all parties and approved by the Office of the County Attorney. [INTENTIONALLY LEFT BLANK. ] SIGNATURES TO FOLLOW.] 4 Page 25 of 518 IN WITNESS WHEREOF,the parties hereto have executed this First Amendment. THE COUNTY OF WESTCHESTER By: By: Name: Title: Authorized by the Board of Acquisition and Contract of the County of Westchester on the day of , 2023. Approved: Associate County Attorney County of Westchester 5 Page 26 of 518 ACKNOWLEDGMENT STATE OF NEW YORK ) ) ss.: COUNTY OF ) On the day of in the year 20_ before me, the undersigned,personally appeared ,personally known to me or proved to me on the basis of satisfactory evidence to be the individual(s) whose name(s) is (are) subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their capacity(ies), and that by his/her/their signature(s) on the instrument, the individual(s), or the person upon behalf of which the individual(s)acted, executed the instrument. Date: Notary Public RPL§309-a;NY CPLR§4538 6 Page 27 of 518 CERTIFICATE OF AUTHORITY (CORPORATION) I, (Officer other than officer signing contract) certify that I am the of (Title) the (Name of Corporation) a corporation duly organized and in good standing under the (Law under which organized, e.g., the New York Business Corporation Law) named in the foregoing agreement;that (Person executing agreement) who signed said agreement on behalf of the (Name of Corporation) was,at the time of execution (Title of such person) of the Corporation and that said agreement was duly signed for and on behalf of said Corporation by authority of its Board of Directors, thereunto duly authorized and that such authority is in full force and effect at the date hereof. (Signature) STATE OF NEW YORK ) ) ss.: COUNTY OF ) On the day of in the year 20_before me,the undersigned, a Notary Public in and for said State, personally appeared, personally known to me or proved to me on the basis of satisfactory evidence to be the officer described in and who executed the above certificate, who being by me duly sworn did depose and say that he/she resides at , and he/she is an officer of said corporation;that he/she is duly authorized to execute said certificate on behalf of said corporation, and that he/she signed his/her name thereto pursuant to such authority. Notary Public Date 7 Page 28 of 518 7. . 7 ul 1 rri Town of Mamaroneck in # x Town Center FOUNDED 1661 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: Speed Hump Policy Date: April 2, 2024 Attached please find the revised draft Speed Hump Policy based on our discussion at the previous Town Board meeting. You will be able to see the changes in the edited document. Should the Town Board be satisfied with the revisions, I offer the following resolution. Action Requested: Resolved that the Town Board hereby approves the Speed Hump Policy and hereby authorizes the Town Administrator to implement the policy. Attachment/s: Draft speed hump policy TB amended Page 29 of 518 TOWN OF MAMARONECK SPEED HUMP POLICY 1 Page 30 of 518 Table of Contents Background and Reference Document 3 Speed Hump Eligibility Criteria 3-4 1: Written Request from Citizen or Association Criteria 2: Street Eligibility Criteria 3. Application Procedures 4. Approval and Funding Design Aspects 4-5 Monitoring and Removal 5 2 Page 31 of 518 I. Background and Reference Document: The installation of speed humps in the United States has been difficult because this type of traffic calming device is not in the Manual on Uniform Traffic Control Devices (MUTCD). Some municipalities have been reluctant to install speed humps, because of liability issues possibly related to; (1) potential loss of vehicle control; (2) potential vehicle damage; (3) traffic diversion to other streets; (4) increased emergency vehicle response time; and (5) bicycle safety. Nevertheless, more and more municipalities are experimenting with the design and placement of speed humps in response to citizen concern and protest to reduce the speed and volume of traffic on neighborhood streets. The Institute of Transportation Engineers (ITE) has developed a set of guidelines for the design and application of speed humps (Guidelines for the Design and Application of Speed Humps, ITE Traffic Engineering, June 1997)1. Speed Humps are also included in the New York State Department of Transportation (NYSDOT) design manual. II. Speed Hump Eligibility Criteria Criteria 1: Written Request from Citizen or Association Residents or neighborhood associations wishing to have speed humps considered for a specific street must submit to the Traffic Committee a written request endorsed by at least 75% of the households within the portion of the subject street confined by the nearest intersections. Criteria 2: Street Eligibility Criteria Town staff will review such requests for speed humps, based on the criteria established in this policy. Collector streets with high volumes of traffic will not be considered for speed humps, nor will snow emergency routes as designated per Town Code §219-81. In addition, the Town has no authority to place speed humps on County or State roadways. Only after the elimination of other appropriate and authorized conventional, non-capital controls (e.g. speed limit signs, appropriate warning signs, directed enforcement) and a comprehensive review by the Town Engineer and Police Departments, is a street to be considered for speed humps. Eligibility Criteria for Local residential street: • An uncontrolled segment length of 600' or greater • A local street defined as those streets that are mainly residential side streets, where speeds limits do not exceed 30 mph • Speed humps can be placed in accordance with the General Guidelines for Design as outlined below. 3 Page 32 of 518 Streets are ineligible for speed humps if: • Classified as an emergency route or collector street • Grades, curvature, limited sight distance, or other physical conditions make the application of speed humps unsafe in the opinion of the Town Engineer or consulting engineer. • Used as a routine emergency service route or a major transit route for buses or bicycles • Scheduled for pavement resurfacing or other planned construction within the next two budget years • Excessive traffic volume would be diverted to other residential streets • The design guidelines below cannot be effectively met in the desired location • Other safety considerations determined critical during review. Criteria 3: Application Procedures Request for speed humps will first be thoroughly reviewed by staff based on the eligibility criteria. Engineering, police, fire, ambulance, and highway departments may be asked to review all proposed speed hump installations. Departmental comments will be considered in the decision-making process. Following such review, the resident's application for speed hump consideration, along with the staff recommendation, will be placed on an agenda for consideration by the Town's Traffic Committee. The Town will notify the residents on the portion of the subject street confined by the nearest intersections and within a measured radius of 300' from the center line of the street segment of the scheduled meeting date. It shall be the responsibility of the requesting party to solicit community support for the request.The Traffic Committee will then discuss the request at a Traffic Committee meeting and will determine whether or not to make a recommendation to the Town Board that a speed hump be placed in accordance with the request. Criteria 4: Approval and Funding Because speed hump funding is limited, it may not be possible for all eligible projects to be funded. Speed humps recommended by staff and the Traffic Committee and approved by the Town Board may be prioritized and placed in the capital plan in the year in which funding can be secured. Decisions on items to be placed in the capital plan are made during the annual budget process. The Town shall have the discretion to install temporary speed hump structures prior to completion of permanent installation. Such discretion will consider the potential costs, availability of material and labor resources associated with temporary speed hump installation. III. Design Aspects 4 Page 33 of 518 The following are general guidelines for the design of speed humps. These are provided for citizen information only. The latest design requirements as determined by the NYSDOT, ITE, and the American Association of State Highway and Transportation Officials (AASHTO) shall be utilized. The Town Engineer will determine applicable modifications to the design. Guideline 1: Speed humps within a series are often placed from 200 feet to 750 feet apart. On long blocks they are placed 1000 feet to 1600 feet and three or more humps might be necessary. Guideline 2: A series of two or more speed humps on a street are usually more effective than a single hump. Guideline 3: The first hump in a series should be located where it cannot be approached at high speed from either direction. Guideline 4: Speed humps (at the first hump in a system) are usually installed no closer than 200 feet measured from the nearest traffic control device (i.e. stop sign, traffic signal) or sharp curve with limited sight distance. . Guideline 5: Traffic control consisting of signs and markings is needed to warn roadway users of the presence of a speed hump. While no minimum standards exist for devices to be used in conjunction with speed humps, devices typically used by agencies are the W8 -1 BUMP warning sign (MUTCD (Manual on Uniform Traffic Control Devices) and markings that show advance word messages (typically Bump) directly in advance of, or on, the hump. Pavement word and symbol markings should be installed in conformance with MUTCD guidelines. Guideline 6: Speed humps should not be placed to interfere with access to underground utilities, impair winter snow removal operations or negatively impact existing drainage patterns for surface runoff on the road surface. Guideline 7: Speed humps should not be installed within 100 feet of a roadway intersection. IV. Monitoring and Removal The Town, at its discretion, may elect to install temporary speed hump structures for evaluation of performance prior to completion of a permanent installation. The dates and duration of time that temporary speed humps are evaluated shall be determined by the Town. A traffic count at the location of a proposed speed hump will be completed by the police department prior to its installation and at a time determined by the Town after its installation to determine whether or not there has been any change in traffic volume as a 5 Page 34 of 518 result of the speed hump. Installed speed humps are monitored for six months to a year. If safety problems develop due to installation, maintenance, or emergency issues, steps will be taken by the Town Engineering Department and Highway Department to modify the speed humps or remove the devices. If a safety problem does not exist, a request for removal of installed speed hump(s) can be submitted provided that 75% of households residing within the subject street segment support the request for removal. After proper review by Town staff and the Traffic Committee it remains within the Town's discretion to decide on removal of the humps and road restoration. Nothing herein precludes the installation of a speed hump in any location deemed appropriate by the Town. 6 Page 35 of 518 7. . 7 ul 1 rri Town of Mamaroneck in # x Town Center FOUNDED 1661 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: Town of Mamaroneck Comprehensive Plan Date: April 1, 2024 Attached please find the final draft Comprehensive Plan in anticipation of setting the public hearing for April 24, 2024. Also attached is the memo received from the Westchester County Planning Board with comments on the Plan. Action Requested: Resolved that the Town Board does hereby set the date for a Public Hearing on the "Town of Mamaroneck Comprehensive Plan" for April 24, 2024. Attachment/s: 2023 TOM Comp Plan Draft Final 04022024 compressed MMT 24-002 Comprehensive Plan for the Unincorporated Town of Mamaroneck Page 36 of 518 .. , A . A •vil r__.. :4: ill .? ... , El H n - 1. _ I En ED 1g 4:1illill 44 37;T:n1-‘41i4";4 -;;to., 't-\,--• ...;_!,- - . I I P Frit*, ;-,P ,,,,p-' - 1 '--....A , •-fl! II gri i INN gni Tn ii_ 111_ 7 i 1 ; , 0 [1 ,litio 1 -*-4, ".,-eii•:-.,,iiLli' -4 1 = .410.:,,,,-. ,, li,,,,,Lp,tr,- ;,..4 Eg CD i EMI III i t Pi 1 _ - A ,- ._ ----_,=------ -. , :'; -,-.'._,.../*-; . ' I #11 Akv le+ -.--- fr rx 11111-11.1M- . DRAFT COMPREHENSIVE PLAN p. for the Unincorporated Town , . _ ... ...• of Mamaroneck ........, .. ....„,„. 7, . 4..._ -cr,--,_,.. ,...„, N.. r, ,. . ,.-. --,...a.-, , ,...... .i.liglit -/et _...---- , _ --or\--._• Jr-. ,.•,- _-_,fr .„to .rn-,, • ,114:.:*. , . I ?lliillIl •• .iuilqrttiao'"""""a"Ill 0 T• • N vi. Together Our Mamaroneck Our Town, Our Future Page 37 of 518 Page 38 of 518 - T— ACKNOWLEDGEMENTS Jaine Elkind Eney, Town Supervisor Town Board: Abby Katz Jeffery L. King Sabrina Fiddelman Robin Nichinsky Comprehensive Plan Steering Committee: Nicole Alifante Melissa Kaplan Macey Tom Broderick Karen Khor Jack Demasi Joe Liberti Ralph Engel Erin May Meredith Robson, Town Administrator r In collaboration with Land Use Law Center, Pace School of Law Kevin Dwarka Land Use and Economic Consulting '' t. ..':' . ' Skeo Solutions, Inc. r � LAND $USE 4,..k. :t41 - LAW CENTER Kevin Dwarka LLC Skeo ev, 1� PACE LAW ���'' ._ Land Use & Economic Consultinc a N 1 — 'r i_ 1•f,_ v.�. - 1— _-,why• 'y f^.x ^'; =' ,-erg..' , --4o .3 M `, - - A , f n ^ d w: 0 ,. ' lin,;..-',6-41#1 ,4._st: 0,4-,,,T.:_,I. .tt-..,j.,..4,, i...''' ': z.,, . , • : K>r. ; _ t' y .,- ._ - 2023 Draft Comprehensi_e F ian cW51i, , t F n, y k TABLE OF CONTENTS EXECUTIVE SUMMARY 1 MAMARONECK TODAY 1 VISION OF MAMARONECK TOMORROW 3 PURPOSE OF COMPREHENSIVE PLANNING 4 METHODOLOGY 5 COMPREHENSIVE PLAN STEERING COMMITTEE 6 PUBLIC ENGAGEMENT PROCESS 6 Public Engagement Events 6 Interviews with Town Representatives 8 Community Needs Survey 8 COMMUNITY NEEDS ASSESSMENT 9 DRAFT POLICY FRAMEWORK 9 RECORD OF COMMUNITY SUGGESTIONS FOR POSSIBLE IMPLEMENTATION STRATEGIES 10 ENVIRONMENTAL REVIEW 10 POLICY FRAMEWORK . HEALTHY COMMUNITY 12 QUALITY NEIGHBORHOODS 16 SAFE CONNECTIONS 20 RESILIENT ENVIRONMENT 24 SOUND ECONOMY 30 APPENDIX pg, EXISTINLI %.ONDITIONS ASSLSSNM6N1i 44+ APPENDIX B RECORD OF COMMUNITY SUGGESTIONS 71 The Unincorporated Town of Mamaroneck Page 40 of 518 EXECUTIVE SUMMARY In early 2022, the Town of Mamaroneck embarked upon an update of the Town's outdated Comprehensive Plan in order to create a policy-based framework for future development and preservation of the Town's unincorporated area. Updating the Comprehensive Plan involved collaboration between the Town's elected and administrative leadership; the Comprehensive Plan Steering Committee, the Town's appointed consultants from the Land Use Law Center, and residents and business owners of the Town of Mamaroneck. The plan will be used to help the Town make future decisions regarding land use regulations, infrastructure decisions, and economic development investments. MAMARONECK TODAY As a residential community on the shores of the array of recreational facilities, parks, trails, and Long Island Sound, the unincorporated area within wooded areas. Excellent rail and road connections the Town of Mamaroneck offers a high quality of link the Town to the broader Westchester region life characterized by leafy neighborhoods, quality as well as New York City via Metro North Railroad's schools, diverse architectural styles, and a wide New Haven line. Primary Study Area for Town of Mamaroneck '' Comprehensive Plan Update 141 on Saar clad. Far Harrison Lak,Silo Country Club • r 127 Winged Filar Country Club,_ aster & p FEZ 0 125 harp kq ma � can Leatherctocking Mamaroneck Wykagyl 4 MAlure Trsifs .5 country club Shore Acres y a° rompshire Orienta .entry Club F q y' Larch mont Huguenot Park New Rochelle Homestead L,ncatin p,vc Park rk a 5 a . Sources:County of Westchester,Esri,HERE,Garmin,SafeGraph,GeoTechnologies,Inc,METI/NASA,USGS,EPA,NPS,USDA 2023 Draft CompreheRAN f=11 Pf P118 EXECUTIVE SUMMARY The Town of Mamaroneck is comprised of the Over the past ten years, the unincorporated area's unincorporated portion of Mamaroneck, the population has remained unchanged at just under Village of Larchmont, and part of the Village of 12,000 persons. Like many bedroom communities in Mamaroneck. Each locality maintains local political the metropolitan New York Region, the Town has an autonomy through its own independent legislative expansive stock of single-family homes. However, body, comprehensive planning responsibilities, the Town also has a considerable supply of multi- public safety agencies, and decision-making family units. Many of these units are condos and authority over budgetary allocations, municipal co-ops rather than rental units. There is a limited operations, and land use decisions. supply of rental units, and almost no medium density residential developments. Cost burdens There are some services that are shared among the are especially high for renters. At the same time, localities. For example, the Town of Mamaroneck the community has seen a desire to increase the provides assessment services to the Village of physical dimensions of the existing single family Mamaroneck. The Town provides recreation housing stock, raising questions about scale and facilities and programs for all three communities. design of single-family neighborhoods. (The Villages have their own recreational programs as well). The Town also provides senior services Like many communities in the metropolitan New for all three municipalities. Many residents of York Area, the Town is confronting an interweaving the Unincorporated Area rely upon community set of growth and development challenges. resources located in the Villages including medical Although residents value the local businesses services, library facilities, parks, and commercial within unincorporated Mamaroneck, this part of districts. the Town lacks a traditional downtown. Residents patronize businesses along Boston Post Road, ` Myrtle Boulevard, and Madison Avenue, as well as in the business districts located within the Village it of Larchmont and the Village of Mamaroneck. �1 , I , I Opportunities for increasing the vibrancy of the 1 Town's commercial districts and diversifying its ' fiscal base have not yet been fully explored. �: � , y Traffic volumes have been raised as an issue of ,,' '� Z' 1.fi! concern with respect to access and mobility within the Town. And while current residents enjoy access "+.„,, to resources like Memorial Park, Hommocks Rink � _ _ and Pool, and the Leatherstocking Trail, there is a desire for improved access to recreational sites and expanded community programs. The Town's recertification as a Bronze level Climate Smart TOWN CENTER Community in 2022 and adoption of a Climate 40 W. $osrON F0ST ROAD Emergency Declaration resolution in 2021 along qi with rising awareness of climate change, water - quality impairments, and extreme weather events r. ,` have elevated the community's desires for stronger micenvironmental protections, resiliency planning, F and green infrastructure investments. 2 I The Unincorporated Town of Mamaroneck Page 42 of 518 miltI,Lt* : ifs 44, i. , VISION OF MAMARONECK ' p, 40- . TOMORROW : .3; , ' _- The Town of Mamaroneck's Comprehensive Plan :»�' 3 '..: .. embodies five major themes that present the Town's '=11 : ` *1* goals, policies and actions into a statement of community ` + intent for future development and preservation. Working 9�` -' ", .� �., together, these themes integrate the single-issue topics, , . ', '` r, like "land use" and "transportation," which are typically '' : z ` ` ..., presented in traditional comprehensive plans. To reflect .4,.�,., `i '"' ... f+"'r� r', F '6� � -�CYf x the integrative, complex nature of our community, the r �' + .- p , Towns vision for its Comprehensive Plan is structured ,. ,r s=' r- ,i around five main themes: op- a r'p. .- .,, ,. ' ' ;=-"a °r HealthyCommunity ,�. z " �, r 'f u ' % r Quality v ��J il'` �� 1 a - r� Neighborhoods I T� u:. 1141110L s. anKJw i e �C! Al.- ' i4--. 1.• -ti 4bw 1r,s _ t 4 7j F } Safe Connections . ,�y..- yf , ,: '., ,: . .crr r1"4i n 4- T Resilient , Environment = Ti :Ti ; r _ . lir Sound Economy 2023 Draft Comprehensi_-e ilan 1 3 EXECUTIVE SUMMARY PURPOSE OF COMPREHENSIVE PLANNING Under New York State Town Law 272-a, a Town implement by adopting local land use laws, such may adopt a comprehensive plan to "promote as zoning, site plan, and subdivision regulations. the health, safety and general welfare of the Because NYS Town Law § 263 requires land people." A comprehensive plan is a written use regulations to be "in accordance with a document presenting goals, objectives, and comprehensive plan" or "in accordance with a well- strategies that address community needs and considered plan," after adopting a comprehensive guide the community's future development and plan, the Town Board may need to adopt new decision making. Formally adopted by the local land use laws in compliance with NYS Town Law legislature, the comprehensive plan inventories the procedures through a separate process that municipality's current needs and assets, presents includes public hearing(s) and county planning a vision for the community's future, and describes and environmental review. the actions a municipality can take to achieve that vision. Comprehensive plan development engages In addition to guiding a Town's future development, residents and other stakeholders in a transparent, comprehensive plans also guide other governments' inclusive process to help identify these components actions within the Town. State and municipal and build consensus and support for actions that agencies must consider a Town's comprehensive will implement the plan. plan when planning for capital projects on Town land, and most NYS agencies require communities The comprehensive plan includes a framework to adopt a comprehensive plan before applying of land use policies that the municipality may for state grants or other funding. _ ..- ._ • - �.. -- , ,fir .. .. .,7 :.:c '` &*=-- -_ _ .rr*',, 0 .,G� i s- off► . Fl - , . \\\,',....t Tt Ti uu iii, '''°' `� # y' Y t illrlt, y . i , ,...- _. .... ,, , .ir ,......, Imma, 4, ,�f s / •, ,,-' 4 I The Unincorporated Town of Mamaroneck Page 44 of 518 IN i Ilk 1 1 14111114 4111 I • II 1111 it 1 . , . ,, . ..„.,., , , ., ..1 f )i • . . !_i 1 MI z. 1ri tql_ 1111i1 �� ; +ate" ' f I?4I. �, ;\ .,1 c � � ., err I., 1..- 1 e r 1 y. 1 'r: t�, '�'- . r, 4_11 ' es.,:::: .,.„:- . -...,, . . TTr ;li, � 1 I�� L.J� r� ' y s , d $ i i r t''.ire " ,_,.. .. „. 4WD .�� �. . t t e. .__ ,_ IIII I' ''I r.,::-.Ay,„,7,-,-..*--r-'-.47, 't.'... I,.--,,-,..lt ,-,'_-- f - ; -',..1,--- •:. -'.-....'.-. . ...yam b !y� �i.j,1 �-I"�',:it,":h9 METHODOLOGY : ' - � a� 4"t tlh.li H!!!.IO:2.i s:.., ` {xC�- -L1lr y ! _MEIN -lL- + :..- W y .. __ .- Page 45 of 518 METHODOLOGY COMPREHENSIVE PLAN Public Engagement Events To gather input from community members, the STEERING COMMITTEE planning team held several public events from May through August 2022, including five public In March 2022, the Comprehensive Plan workshops and six pop-up events. Steering Committee was convened to advise the development of the Town's comprehensive Washington Square Neighborhood Resident plan. Members of the eight-member committee Engagement Workshop represent Town residents, local business owners, On May 4, 2022 the planning team hosted a environmental and other non-profits, educational public workshop from 4:00 to 6:00 PM at the professionals, housing advocates, emergency Washington Square Neighborhood. Approximately response personnel, recreation advocates, and 70 Town residents attended this event, where they the Town Planning Board. The Committee worked participated by visiting three stations, which asked closely with the consulting team and served as the following questions, respectively: community experts, assisting with the public engagement process, policy framework creation, 1. What do you love about Mamaroneck and what and development of the implementation plan. would you like to stay the same? To maximize public involvement, the Committee 2. What are some challenges faced by helped develop the Town's Public Participation Mamaroneck? Plan, conducted outreach to publicize and 3. What is your big idea for Mamaroneck in the encourage participation in the public engagement next 10 to 20 years? process, and participated in meetings and events with community members. The Committee refined Participants wrote their answers on post-it notes, draft goals and recommendations and suggested which were affixed to a poster board at each implementation strategies. station. A trained facilitator chatted with small groups, explained the activity, and recorded further PUBLIC ENGAGEMENT input on large flip charts. PROCESS High School Workshop A second workshop was held on May 4, 2022 at Mamaroneck High School, during which To establish a strategy for engaging the community participating students divided themselves into in the Town's comprehensive planning process, small groups of 15, each led by a facilitator from the Comprehensive Plan Steering Committee and the planning team. Using maps of the Town, the Town-appointed consultants created a Public facilitators asked students to identify areas that Participation Plan, establishing a framework to they identified as "strong" and areas they identified engage residents and stakeholders in each stage of as "challenged." Students marked the strong the planning process, as well as a communication areas with green dots and challenged areas with strategy. Guided by this plan and described below, red dots, identifying strong places as those areas the planning team conducted: in the Town that people enjoy, are necessary, or are attractive places to visit. They identified • Public engagement events challenged places as areas that people do not • Interviews with Town representatives enjoy, are undesirable, or people believe need to • Online public surveys be fixed. The groups then discussed strategies for overcoming the Town's challenges and discussed 6 I The Unincorporated Town of Mamaroneck Page 46 of 518 "big ideas" for the Town. A recorder documented rt . ` : all responses. May 24 Public Workshops �. •"t On May 24, 2022 the planning team held three ; more public workshops at the following locations . "! " and times: y�, L- y 111 • The Senior Center at 1288 Boston Post Road from 10:00 to 11:00 am " � :;: e • The Fire House at 205 Weaver Street from 1:30 pm to 3:30 pm • Hommocks at 140 Hommocks Road from 7:00pmto9:00pm , `+• � This series of workshops were supported by local community organizations, including Washington Square Neighborhood Association, Larchmont Gardens Civic Association, Howell Park Neighborhood Association, Mamaroneck High School, The Summit,At Home on the Sound, Cure!, At The Center for Continuing Education, Girl Scout `` Council, League of Women Voters, Larchmont Summer Pop-up Events Mamaroneck Lions Club, Mamaroneck Hockey, The Following the workshop series, the planning team Stem Alliance, and the Youth Hockey Association. held six pop-up events through the Summer in At these events, planning team members solicited 2022: at Mamaroneck Outdoor Movie Night on feedback from community members at five July 8, at Concert in the Memorial Park on July 11, different stations, each devoted to one of five and at Larchmont Farmers Market on July 16 and themes: (1) population and housing conditions; 30, and again at Concert in the Memorial Park on (2) services and recreation; (3) transportation; August 8 and 15. At each of these pop-up events, (4) land use and economic conditions; and (5) poster boards were displayed asking participants: open space and environmental conditions. Each station displayed a poster board presenting current • What are some challenges faced by conditions, relevant maps, and questions related Mamaroneck? to that theme. Participants read the posters at • What do you love about Mamaroneck? What each station and used post-it notes to respond to would you like to see stay the same, be the questions and provide other feedback related preserved, not change? to the themes, including identifying community • What's your big idea for Mamaroneck in the needs. Facilitators stood at each station, answering next 10 years? 20 years? questions and recording additional participant comments on flip charts. Participants wrote their answers and other comments on post-it notes and affixed them to the boards. 2023 Draft CompreheRAg@ f4YaPf P 1)6 METHODOLOGY Interviews with Town Representatives The five-minute survey invited participants to In addition to public workshops, the planning confirm these needs by selecting the most team conducted individual and group interviews important and provided an opportunity for input with an array of Town officials, staff, and board and from community members who did not attend committee members. During three separate tours in-person events. of the Town, planning team members conducted interviews with the Town Supervisor, Building Department staff, and the Town Environmental Planner. Planning team members also conducted interviews with the Town's Comptroller, Housing Outreach for the Planning Process Authority and Community Services staff, and the To reach as many residents as possible, the school superintendent. Additional interviews planning team advertised the comprehensive were held with the following Town boards and planning process, all public events, and the committees: Community Needs Survey using the following methods: • Town Board, Planning Board, Zoning Board of • Appeals, and Board of Architectural Review. Email flyer to residents and • Recreation Commission, Coastal Zone stakeholders like Padres Unidos and Management Commission,Traffic Committee, Community Resource Center. and Sustainability Collaborative • Supervisor e-newsletters. • School newsletter. Community Needs Survey • "This Month in Mamaroneck" • After conducting interviews and public Supervisor announcements engagement events, the planning team released at Town Board meetings, and an online Community Needs Survey in July to reach various interviews and speaking even more community members. This survey was engagements. • shared with residents via the Town website, email, Direct outreach to staff, elected social media, and strategic flyers with QR codes. officials, and social workers at schools. • Additionally, the survey was available for written Town website. • completion with stations of available printed Press releases. copies and a drop-box being available at the • Town social media posts on FB, Patch, Mamaroneck Senior Center, Town Center, and and NextDoor. • multifamily buildings in the unincorporated area. QR code shared during events, on This survey presented community needs that we strategic flyers in local businesses and identified in prior events and interviews, organized popular destinations. in the following themes: • Banners at Palmer/Weaver, BPR by Senior Center, and the Firehouse. • Housing • Large poster placed at LGCA • Land Use & Economic Development Ducky Derby, Compost Giveback • Transportation Day, Icebreaker Hockey Event, and • Environmental Storefront. • Recreation • CPC t-shirts. • Community Services • Lawn signs. • Mailers. • Flyers in all Town-owned facilities. • Flyers in windows of area businesses. • Translations of relevant materials for Spanish speaking residents. 8 I The Unincorporated Town of Mamaroneck Page 48 of 518 u /2 ♦".; �,3 ,k r. ' + 7 - - �. _ 7 . t4 j S p. r. . r . fd^-. ,r � ! 4.s ,'� F ' ;, i;s �. !.I fib. --- I..; r..4 `,. a F '. oe r ate- et, - 'E.✓s:.' ..r. w e r:q t .9' x F, ,,•• J • yy - S 'i q �fn=, � K•4. *�,' 1 M . -,�w. T tr 1 � COMMUNITY NEEDS The Community Needs Assessment process ASSESSMENT provides the community with an accessible repository of baseline information to help identify As the first step in the comprehensive planning needs and inspire ideas for policy changes. It also process, the Town's consultants led a three-part serves as a tool for evaluating the responsiveness of community needs assessment process. Part I proposed policies to current gaps and challenges. involved compilation of existing conditions data on several topic areas, including: DRAFT POLICY FRAMEWORK • Municipal boundaries and services • Demographic composition It is important to note that comprehensive plans • Land use patterns can have varying levels of detail. Whereas some • Housing conditions plans make concrete commitments to certain • Transportation conditions regulatory changes, redevelopment projects • Environmental conditions and infrastructure investments, other plans are • Recreational needs more policy-based and reserve the formulation of • Economic conditions specific implementation strategies until after the plan has been adopted. The Town of Mamaroneck Town documents were reviewed including the has adopted this latter approach. Town's zoning code, the Town's Draft Local Waterfront Revitalization Plan, the Town's annual Drawing from the Community Needs Assessment budget and financial statements, and the reports process, the consultant team created a Draft Policy and minutes of the Town's Boards and Committees. Framework that organized desired community Data was drawn from the US Census, real estate outcomes into goals with related policies and brokers, as well as spatial data from the Westchester actions. Organized into themes, the framework County GIS Platform. goals state the Town's desired outcomes. Related policies present different approaches to achieving a Part II entailed the live and online public particular goal, and planning actions list proposed engagement process with residents aimed at regulatory changes, physical improvements, discerning their unmet needs. Part III involved the operational changes, and programming the Town administration of the community needs survey can adopt to achieve those policies. to all Town residents. Findings from these three different parts were synthesized and then used to formulate policy goals aimed at meeting the The consultant team shared the Draft Policy community's needs. Framework with the Comprehensive Plan Steering 2023 Draft CompreheRA9@ filiaPf P METHODOLOGY Committee, which provided feedback on the RECORD OF COMMUNITY draft. After amending the Draft Policy Framework SUGGESTIONS FOR to incorporate committee recommendations, the consultant team presented it to the Town POSSIBLE IMPLEMENTATION Board at a virtual meeting in November 2022. At STRATEGIES this meeting, the Town Board recommended a presentation of the Draft Policy Framework to the public to obtain further feedback. The Town of Mamaroneck's Comprehensive Plan consists of goals, policies and general actions. On November 30, 2022, the planning team However, throughout the community engagement presented the Draft Policy Framework to process,the Comprehensive Plan Steering Committee community members at the Fire House from 12:30 received a robust set of community suggestions for pm to 2:00 pm and again at the Town Center possible implementation strategies that should be Court Room from 7:00 pm to 8:30 pm. The events carefully considered as part of the Town's ongoing included an online recorded presentation that gave implementation of the Comprehensive Plan. an overview of the Draft Policy Framework, after Supplementing the Comprehensive Plan,Appendix B which planning team members asked attendees is a Record of Community Suggestions that serves as to reflect on whether the Draft Policy Framework: a memorialization of the suggestions received.These community suggestions are highly specific and subject • Responded to Town needs. to changing circumstances and will be formulated • Will lead to the future that they imagined. only after the Comprehensive Plan is adopted. • Embodied their vision for Mamaroneck. However, the suggestions were used to shape the scope and purpose of the higher-level elements of If satisfied with the framework, attendees the policy-based draft Comprehensive Plan. Over explained why on green post-it notes. If they felt the long-term, the Town will consult this record of the framework was missing something, attendees suggestions during annual budget preparations submitted these comments on yellow post-it notes. and the capital planning process to ensure the If they believed any part of the framework did not Comprehensive Plan's ongoing implementation serve their needs, attendees explained why on continues to consider the community's specific ideas. pink or red post-it notes. In addition to these in-person events, the recorded ENVIRONMENTAL REVIEW presentation was also available online, where residents were invited to submit additional online In accordance with the State Environmental Quality comments on the Draft Policy Framework. The Review Act(SEQRA), the Town Board will complete virtual engagement process continued through an environmental review of the Draft Comprehensive the close of 2022. The planning consultants Plan. The Town Board expects to assume lead further refined the Draft Policy Framework based agency status in the execution of this review and on feedback received from these events and will include various involved parties in the review online comments. Using the extensive community process including residents, representatives of Town feedback on the Draft Policy Framework, the boards and committees, as well as other interested consultants then prepared the Draft Comprehensive agencies including the Westchester County Planning Plan. Board and adjacent municipalities. The Town Board will make a decision regarding the formal adoption of the Draft Comprehensive Plan only after the completion of the environmental review process and a determination of the significance of the impacts. 10 I The Unincorporated Town of Mamaroneck Page 50 of 518 -.•. .0% - _ - ot 1:11:P z FOUNDED 1861 mAmAR0NEcK TowN CENTER . •,, •,,, ROCKLAND AVE . ENTRANCE L• t?2; • _. POLICY FRAMEWORK 13k. 10. Vki y7girt,"4 .41;$,41_ Waikkrirk . ;• INV Page 51 of 518 POLICY FRAMEWORK Healthy Community Healthy Community aims to improve public benefits like recreational facilities and parks and enhance community gathering spaces and programming. This section also aims to expand public access to information by improving communication channels and optimizing Mamaroneck's infrastructure and services to ensure efficient and equitable government. Healthy Community supports community togetherness and wellness through efficiently delivered Town services, easy access to information about Town events and administrative actions, and enhanced spaces for community gathering and recreation. .4"- :-•. ''H r+ 't _l \ ' ♦ }i a l''l ' II yI I ''l • ' ` '•' c"'' 4 L 1 -NM ii• — .: 1 n g ., 1 ,.! , I t fit .„,„. . k ill _ _ _ A k ipi A A i At ' 1 I ' ' ii,,, . ' A 4 .-/ --' . ,,i: k ' Support community togetherness & wellness through efficiently delivered Town services, easy access to information about Town events and administrative actions, and enhanced spaces for community gathering and recreation. 12 I The Unincorporated Town of Mamaroneck Page 52 of 518 HEALTHY COMMUNITY SQ4_ 1 VII --0-sigh di A _IN! i its I 1! A A WI lir 1 Residents of Mamaroneck enjoy the existing recreational ., facilities in the Town. Key recreation facilities within the44 unincorporated Town, include Hommocks Park Ice Rink, oip , r� Memorial Park, Carpino-Steffens Fields, and Hommocks ,�-� r Pool. Another draw to the unincorporated area is its �" network of public recreation areas includingthe Colonial iii►ii.F -w.., Greenway, Sheldrake River Trails, Leatherstocking Trails, -- 4r ar Hommocks Conservation Area, and Larchmont Reservoir. ilia However, residents have expressed a desire for the creation of more recreational facilities and beautified " ' �'Ai ns ! open spaces including athletic fields, pocket parks, -� ill El community gardens and an enhanced swimming tfi� I!!! facility. Residents also desire an even greater variety and accessibility of recreational activities within the Town's existing parks, athletic fields, and trail networks. ,;'°' ,,'; '� , ' �' y "' x" m, anrp' a )U i 1) ) 5 5 505)5 .�uNsu Der?) 5 -5 '= Residents also value the role that recreation has .._.1 - ingenerating economic benefits to the local economy "' 0. .1 r. 4r and in enticing new people to move to the Town. , — Residents would also like more spaces for community -- gathering. Residents currently enjoy the Senior Center, - the Larchmont Public Library, and the Mamaroneck Public Library but would like more programming of special � '" {Y - events, hobby activities, and volunteer opportunities. . _ _ Beyond recreation and community services, residents have also suggested other improvements to the Town's public safety and communication systems as well as physical upgrades to Town-owned buildings. In addition to maintaining the Town's efficient provision of services, t - ' residents would like to see expanded availability of social mow service programs for older and lower-income residents. — n. ow i -Iv, di fr .., r 2023 Draft Comprehe'�t` F laj'.e518 POLICY FRAMEWORK HEALTHY COMMUNITY POLICY FRAMEWORK HC GOAL 1: ENHANCE RECREATIONAL AND OPEN SPACE RESOURCES HC POLICY 1A: Enhance visitor experience at parks, trails, and open spaces • Action: Allow additional uses at the Town's parks. • Action: Continue to maintain, improve and beautify the Town's parks and recreational facilities. 111 HC POLICY 1 B: Optimize performance of athletic facilities • Action: Redesign, renovate, and maintain existing athletic facilities. • Action: Explore the potential for creating additional athletic facilities. • Action: Explore adopting operational changes and user fee �'�'' / modifications that maximize utilization, inclusiveness, and accessibility of existing and future athletic facilities. HC POLICY 1 C: Encourage shared use of public recreational spaces = _� • Action: Work to improve coordination and collaboration with the ` Villages, school district and community groups. iL • Action: Enhance physical access to nature areas, parks, and trails. HC GOAL 2: ENHANCE OPPORTUNITIES FOR COMMUNITY GATHERING HC POLICY 2A: Optimize functionality and variety of community spaces and programming • Action: Improve the physical condition of existing indoor and outdoor community spaces, and create new places for gathering. • Action: Provide community programming to serve all segments of the Town's population. HC GOAL 3: ENHANCE COMMUNICATION AND PUBLIC ACCESS TO INFORMATION HC POLICY 3A: Provide residents with clear and updated information about town events and initiatives • Action: Improve the performance and operational efficiency of existing and new communication channels. 14 I The Unincorporated Town of Mamaroneck Page 54 of 518 HEALTHY COMMUNITY c2 HC GOAL 4: ENSURE EFFICIENT AND EQUITABLE SERVICES, UTILITIES AND GOVERNMENT HC POLICY 4A: Optimize physical condition of town's infrastructure • Action: Make upgrades to Town Center building and facilities. • Action: Upgrade, strengthen and protect telecommunications and utility infrastructure in the Town's neighborhoods and districts. x I HC POLICY 4B: Optimize delivery of municipal services • Action: Maintain efficient waste-management services. • Action: Ensure cleanliness of the Town's public and private spaces. • Action: Address service needs of lower income, elderly, and limited-ability households. Aitv r r . +• ., �. try . ' . . .. ' .SFr; - C drr Ncr ,f is t i . � y 9s. 0 t.-- s Ate! •-k : v.1.�'� } . *; ''';( : ,, , • .•,',.-.am.`" ',._� R � •�' • + .� i�33' _� t Off - t A "?is ai• Y+�. 1 ,, .� d 3L` IIM '�Rb s r o . _ y •— ter — r' - - — r 'fir _ 'r '1'.S \.. ~. Sri, 2023 Draft CompreheRAg@ Of Pf P11% POLICY FRAMEWORK r j Quality Neighborhoods Quality Neighborhoods identifies policies and actions to preserve the Town's neighborhood- scale and quality of life while allowing for contextual development that meets community needs. This can be accomplished by updating the Town's land use laws to ensure that new development takes existing neighborhood context into account and allows for the creation of more vibrant, mixed-use centers in areas with existing infrastructure. Other policies aim to create more housing choices for the community and incentivize the creation of more affordable housing. Quality Neighborhoods ensures existing and future land uses provide inclusive neighborhoods and commercial areas that preserve the Town's small-town feel. ^'fly''-- -tar, ccy Y " ` � ' .' • ' .` 19 y , ' ix• :. - ,-, �` — ,Ill . _ fit y ! ` " te ■ % i'l _ _. { ' t ��saiatA . : l Y _ Ew #,�!:'4•* d i[+f+" w^.,a F 3- r _ + ye 1.,,,,,,,,,,,,,,,,4„:,,. rr ,_, .N ., A. •P! n `" a �. . I. y --", t\1L, ,VL Awo/tr.6‘ " _ _ _ ._. i ,li U H - r - -_ Y,,- Ark Ensure existing and future land uses support inclusive neighborhoods and commercial areas that preserve the Town's small-town feel. 16 I The Unincorporated Town of Mamaroneck Page 56 of 518 MI ; Unincorporated Mamaroneck is predominantly "' ' residential and low-density although a significant ¢i, ; ck���y;y•J`' number of residents live in multi-family apartments �`_` in the Washington Square and Larchmont Acres __ �:,•: .„, ` : , '' Area. Commercial land uses are found along Boston *,. fir.,. `` �F► . „ Post Road, Myrtle Boulevard, Madison Avenue, Fifth ,; ' �q'_"_' � � Avenue, and Palmer Avenue. The unincorporated •z lir ,7 •, } Town of Mamaroneck lacks a definable cultural or • - .' °� .:: ,x ° ,, commercial center, compelling many residents toiw I. ,.4 '_° r .�K ti' patronize establishments in the commercial cores in the - ti�Y A , Villages of Mamaroneck and Larchmont. Many residents ,,,, ;, 4 r' welcome greater access to local retail establishments _ ;:. - "fa- and gathering spaces within the unincorporated Town. -': '' �' Residents have expressed a desire to preserve the Town's ,, ,.' neighborhood-scale and quality of life while allowing .�, A x{ y �- * for contextual development that meets community needs and are supported by infrastructure. Generally 3-4 � 0 `" residents are receptive to mixed-use developments in �- a ' �j r i areas close to the Metro North Station, along Boston : ,` L,' �' ' 1i Post Road, or around Fifth Avenue. ; � .. In recent years, there have been a number of older +' homes which have been substantially expanded or - - _ -� '�=-- . demolished and replaced with much larger homes. __ - _� �;.,., -'` �w These newer and larger homes have raised concerns R ` f s F ,, about their compatibility with the Town's architectural _ - traditions and the prevailing scale of building in 4 `G ` _ residential neighborhoods. As such, residents have - increasingly discussed the possibility of land use controls \ -- - - - that would ensure greater harmony between older and newer buildings. Additionally, residents have been concerned with the environmental impacts of such - • __ larger homes. '"" -r - e-', . . .. ,. ' 44-i : , {' 2023'Draft;C©mprehensi <,flail .1 17, POLICY FRAMEWORK ." ,� r b � 411, V' ` isioP y� + 0 "''''. '' ', ,1, ,.'...,.., ' , .1' , it:4 - A . � gym, w' �a. ,;n.al 'L .�' r`"". ` _T 4'of f -, 'fi i' ' 8 .F.�e ems .` T�!�! Y Y�f „ +f � � ! 4r rr iiq L. ,:i I ..l k i r _._- _ NII jri.....,._ ‘,.. ., „„,.,... \ _,,,..,_.._ ... . • , ., ,,, _ : „ _ , .: ____ ____ „,,i4,7.-2;711 it. ,..--,.. YL . it i. -. Even though the vast majority of Mamaroneck's The need for more affordable and different types housing stock consists of single-family homes, of housing compels exploration of opportunity the unincorporated Town contains a rich variety sites that may be appropriate for new housing of housing types relative to other bedroom development as well as changes in land use communities. About 1/3rd of the housing stock regulations that could make it easier to build a consists of units in multi-family buildings, which are greater variety of housing types in certain parts relatively more affordable than single family homes. of the unincorporated Town. Currently, very few However, many of these units are condos and co- areas within the Unincorporated Town are zoned to ops rather than rental units. There are community allow for duplexes, triplexes, or quadplexes. Other concerns that the high price points for single pathways for creating more affordable homes in family homes and the limited supply of multi-family the community include increased engagement buildings with rental units are making it harder to with affordable housing developers, identification maintain and grow an economically, generationally, of publicly owned land that could be utilized for and racially diverse residential population. Almost affordable housing, and pursuit of county, state, and half of the unincorporated Town's renters pay more federal funding programs for affordable housing. than 30% of theft Income toward housing costs. 18 I The Unincorporated Town of Mamaroneck Page 58 of 518 QUALITY NEIGHBORHOODS - QUALITY NEIGHBORHOODS ' ' POLICY FRAMEWORK 1 4 ; QN GOAL 1: ENSURE A BALANCED APPROACH lkF s TO DEVELOPMENT AND PRESERVATION QN POLICY 1A: Preserve the Town's existing " _ neighborhood-scale, quality of life and small-town feel • Action: Update land use regulations to ensure that new development, alterations, additions and demolitions/rebuilds take into account the surrounding neighborhood and tree canopy. - _ • Action: Continue to engage residents in the Town's development and ensure appropriate public notice. • Action: Evaluate land use laws and application processes to ensure .. efficiency and consistency. • Action: Examine possibilities for the planning and zoning boards to be more expansive in their review of potential impacts from proposed `�# ` developments. '"` = QN POLICY 1 B: Create more vibrant mixed-use centers • Action: Develop redevelopment strategies for areas supported by infrastructure. QN GOAL 2: CREATE A MORE DIVERSE HOUSING STOCK QN POLICY 2A: Diversify the types of housing available for all residents across different ages, abilities, income levels and household types,within the town • Action: Encourage reuse of underutilized properties for housing. • Action: Determine if there are any existing regulatory barriers to the development of multifamily housing, senior housing, smaller homes, and affordable and missing middle housing. QN GOAL 3: PROMOTE A MORE INCLUSIVE RESIDENTIAL POPULATION QN POLICY 3A: Incentivize the creation of more affordable housing units • Action: Regularly evaluate opportunities for improving access to affordable housing. • Action: Explore potential modifications to the Town's Fair and Affordable Housing policy that specifies the number of affordable units required for new developments. • Action: Explore opportunities to access affordable housing funding assistance from County, State and Federal governments, as well as not-for-profits. • Action: Promote community awareness of rental assistance programs to help individuals locate affordable units within the Town. 2023 Draft CompreheRAg@ 093PI P'h89 POLICY FRAMEWORK iliSafe Connections Safe Connections focuses on creating complete streets through enhanced pedestrian and bicycle infrastructure and roadway operation improvements. This section also recommends roadway infrastructure improvements to enhance traffic safety and flow, manage and reduce parking demand at highly visited areas, reduce visual impacts on surrounding neighborhoods, and expanded electric vehicle stations, bicycle, pedestrian and mass transit infrastructure to better connect people to destinations. Safe Connections ensures the Town has a safe, well-connected transportation network that accommodates pedestrians, cyclists, drivers, and transit riders. i �'i si, Y• . $A'•, y ySSf .. - ` ` ,ems- _ -.. f .,4„„ ., ,,.. i...-_:. ., -/ . , .,;-:, 2.-- - -- -- - - itirj- ii - - . --1-- 7-- — _ ''' 41111. , - --, ...,,, , „,„ _ _..,_ , -.In �-A i A f' .jj+ ate . _ ,4 .... .� .. f .T. 1; _a _ -44 - —� \�_ z_ of x i . , - -..-_,1 ' 11.111V ;;Pv- -911 , .N,,,,1 ItI lit !F 4111111110. , _ - -1: ; --i .7 lir -411111111111‘ -_,401,.,_ '.. jilifiliftr:NIV .1--- -. ' - ' Ensure the Town has a safe, well-connected transportation network that meets the needs of pedestrians, cyclists, drivers, and transit riders. 20 I The Unincorporated Town of Mamaroneck Page 60 of 518 SAFE CONNECTIONS q 1 TOWN OF MAMARONECK's EXISTING STREET AND TRANSIT NETWORK ,, N '..%y /' E° 4. t ra • j• Scandal*'S. :cx., h+wtow a / 61 ,}' I .D; 014 H 63 s,...„ai.,.r. IF ,, �,�i7 c wfct— Oven E 67 4t $ € 49:.. + c e?8 nd L_j cisi 0. Rye •. .,C hr.,t Q.11 A 60 !m ..61 T Ni, _� 6. u •'a ' : Eastchester i 1 1 ad �* cotes 4"' .,,, . , c n r k a visa re, , Mamaroneck dl niau..d n 70: Pe y NN w• 0 n.. Middle S .r f y Wei i +sere rill;J (1...e rwr. lAubd xfivnararteck Rep* , t I 4 r—If.ea Sat.! • Ae ► , 1 New , r ;' $.,r—, Ftocheile kfAi& j 4 y wa`'0 va r�..e Larchmont i • • - 1 The Commuting time between the Larchmont More broadly, residents would also like to see Metro North Railroad Station and Grand Central expanded provision of alternative transportation Terminal in Manhattan is less than 40 minutes, services including more bus service, connecting during rush hour, making mass transit a desirable shuttle services at the train station, electric travel mode for residents with jobs in New York vehicle charging stations, electric scooters, City and other locations along the New Haven etc. Additionally, many residents expressed the line. However, the Town of Mamaroneck's local importance of alternative modes of transportation road network is designed for the movement to assist in the reduction of traffic, improved air of automobiles with only limited right of way quality, and benefits in supporting healthy habits. dedicated to other modes of transportation Alongside accessibility improvements, residents including walking, biking, and public transportation. have also expressed a desire for broad physical improvements to the existing roadway network, Many residents commute to their places of work via including the reconfiguration of selected the Metro North Railroad, and would like to have intersections, re-channelization of certain road greater options for accessing the Larchmont and segments, signal improvements, better landscaping Mamaroneck train stations. Many residents have and signage upgrades in order to enhance roadway expressed a need for infrastructure investments pedestrian and bicycle safety, parking solutions, and operational changes that would make it easier enhanced wayfinding, improved accessibility and safer to travel within the unincorporated to commercial areas, deterrents to speeding, Town without an automobile. This is especially minimization of impacts of transportation and critical for senior citizens, children, and persons parking infrastructure on neighborhood aesthetics with disabilities. and reduced traffic congestion from commuting and school pick-ups and drop-offs. 2023 Draft CompreheRA9@ 01brif Pt81 POLICY FRAMEWORK SAFE CONNECTIONS POLICY FRAMEWORK SC GOAL 1: BALANCE THE MOBILITY NEEDS OF PEOPLE AND CARS SC POLICY 1A: Prioritize complete streets and paths that are accessible, safe and connected to destinations throughout the Town • Action: Undertake physical improvements to pedestrian and bicycle infrastructure. • Action: Improve roadway operations to enhance pedestrian and bicycle safety. SC GOAL 2: ENHANCE TRAFFIC SAFETY AND FLOW THROUGHOUT THE TOWN SC POLICY 2A: Maintain and improve roadway infrastructure • Action: Study traffic conditions and feasibility of design alternatives for key roadways and intersections. • Action: Undertake physical improvements to roadway infrastructure. • Action: Modify roadway operations, directional signage and traffic regulations. • Action: Coordinate with other entities on access, safety, and traffic flow improvements. SC GOAL 3: ENSURE PARKING FACILITIES ARE EASY TO ACCESS, EFFICIENTLY OPERATED, AND WELL-DESIGNED SC POLICY 3A: Adopt physical, operational, and design improvements to the Town's parking facilities that manage the supply of parking spaces while limiting their adverse impacts on quality of life • Action: Manage the number of parking spaces where needed. • Action: Adopt operational changes, signage and physical improvements that make it easier and faster for drivers to find parking spaces at existing parking facilities. • Action: Undertake urban design, landscape, and operational modifications that help reduce the visual blight and adverse environmental impacts created by parking facilities. SC GOAL 4: ENHANCE TRANSPORTATION OPTIONS AND CONNECTIVITY SC POLICY 4A: Develop creative, multimodal solutions aimed at reducing car- dependency, minimizing parking demand, and increasing connectivity to destinations within the Town and Villages and beyond • Action: Expand bicycle, pedestrian, and mass transit infrastructure to improve access without using an automobile. • Action: Work with other agencies to improve transit access. 22 I The Unincorporated Town of Mamaroneck Page 62 of 518 -1.',-4..41..-:e. e.-totm‘,,,/!?', ;,- ' . , . . SAFE CONNECTIONS M :,..•.. , .....,0 dol,...e.'..... •,,,n/.4.-•,. :,.. ..r.is ..;4101111, , ,..; .— -•--r.---- ...••.-- ., , .,.,i ,.,, •=.9‘..VrZP 73%0.444 :'• ''''' Mir ' . . ' "'. -'----. ' , ' -it,, ' .- 'ft.'''. '1'!'. '''' 17-- - .-NI,• I % ',,Q.k. •,f-ifi.1.‘".r. . 1: „Mr"- iiiiist,•4„..71t,..,.--.-•: . • :,,..... 7-..::::$7•1216,4 alliktieW- . '.' 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' \ '..:,'• '''':1."-.,'Al- , l'' -e., . r-lt. _ .,..., •,. - - ' -- iii,r4-71 -1.-..-,f9p..•-•.... ._ • , , , !••4*.a•wvi-• 'i . :,.. - -, ', \ . , 1,-r • . , . . , • :• .. 4,, ..„ (,,,,,,, •_ -__ ',4*,,...:. -• - . ,- ...: ,, _e. 0-7 la'', i 'P'‘41( '71' • ; 44' 4 •4%,,P , s 2023 Draft Compr- en rlar. 1 23 _ . ..„. - • 4iit POLICY FRAMEWORK Resilient Environment 1041 Resilient Environment prioritizes limiting adverse impacts of development and human activity, mitigating and adapting to climate change; protecting and restoring the Town's open spaces, natural areas, biodiversity, and trees and vegetation; limiting noise and air pollution; and insulating homes from damages and property value loss from storm events. Other goals, policies and actions recommend best management practices to protect water quality and supply; manage stormwater to prevent and minimize flooding; ensure that development practices minimize storm damage; and promote best practices to reduce carbon emissions and the Town's carbon footprint. Resilient Environment safeguards community health and well-being, and the health of our ecosystem. • 10, r' r ier -rokskr 14 ; !{ o �,� , i11"174.141, 5 • 1) S ... � .{,... .' . v ' t ``,yF '7'c1 fy„' i �` '# � F dd �i -ro"r� .,. . ILA f • a *am . i .' ' f she 7 ... y' � d...& "ArpA ?' ..:.4 ter• ° 4f a s jjj Y7. s/.44 *. 2.kvic '4_g -114114f. „avg."..$F •�ilf#.a*fi'P` .F�:�d .. � Safeguard community health and wellbeing, and the health of our ecosystem, by limiting impacts on the natural environment, preventing and minimizing flooding impacts from extreme weather, and reducing the Town's carbon footprint. 24 I The Unincorporated Town of Mamaroneck Page 64 of 518 RESILIENT ENVIRONMENT pi • Y 4't1l R,* `y`��� t1. ��*f tJ_,'It.,' a ' n. j •'.4d'I Ate {I?I I o, 4 .yM' it ... �.y r ek &4 N 4 �t k'tPs� . 4 4 v` - : y,.,,,,,,;-:. n. ' , '4'11' \..' ' 1" ";* 7 �F `�bP Ido r v� i N Located on the north shore of the Long Island Sound ti 'i '(t > �� Y 1, J k 1 1. the Town of Mamaronecks open spaces, wetlands, . '-` N�: z parks, trails, forests and conservation areas contain �, �-� �4 ; . ,�yr,:,. a vast array of trees, plant species, and animal life �'_" � .` � ",wr- , Y=� ' -, while simultaneously performing critical environmental r ' '' �pv !' functions including drainage, shade, air purification, �x` ' ^ floodwater absorption, temperature reduction, carbon -, r P , capture, and erosion control. The Town's residents would , like to see these resources and their positive ecological r Y.K rP r benefits preserved by limiting the adverse impacts of human activity while expanding the geographic expanse 1.t �. , of trees canopies, open spaces, natural vegetation ,.' ` } ' }, ;K yk' areas, and native habitat. y „.- ,_ 4� - The physical, chemical, biological, and aesthetic ,, le .e .. '4 ``� characteristics of the Town's coastal area have long - "� .. suffered significant damaging impact from pollution, y< , , �., `, '4r '; ,''''' , '".-,. *Ili siltation and flooding. The sources of much of this �; ,,( � ;� `.4,,. `", — *' damage are the various watercourses carrying runoff �' from drainage basins which empty into the Long Island . r ,e � r Theimpactof climatechange onstorm weather Y f, ` � "' '= .t y''Sound. c a ge - , ,- , Y j events also raises concerns about the economic impacts ram >•,,�:- f _ - -,-%` .,•', J of flooding including the costs associated with insurance, ,� „¢ �, .� clean-up, and building damage X_ ,; - - � t' The damage from storm weather events can be k- �� % ,- • mitigated by the Town minimizing discharges into - ,,. > t coastal waters, managing land use activities, and w a ,r�, ' '- „ deploying green infrastructure techniques for managing ,r_ '0 , d � 4 stormwater flows. %' + �k4�` �6fq,� ,�`,; The environmental impacts of climate change, such as � ` ', k g '6, -4 ', sea level rise and extreme weather events and trends ' 'e `:r "" s ;,� ,, f4 are elevating community concerns about flooding, air It''.�', �'. � , r ;�. � '` quality, and demands on the electricity grid. These . runejr rA:t ; fi • concerns are leading the Town to exercise increased 4 i .n ✓ f i'� 1 f - 7 __k -! may, 3 e -/.. / • t ,- '. / _ 3 Draft,Coin rehen�i' ,=;ar, j 25 . POLICY FRAMEWORK leadership on climate change as demonstrated in green building practices, investing in renewable the Town Board's adoption of a Climate Emergency energy systems, and facilitating cleaner forms of Declaration resolution in November 2021 and the transportation. In addition, the Town can seek to Town's recertification as a Bronze level Climate invest in infrastructure improvements and make Smart Community in 2022. Through these efforts, regulatory changes that minimize the potential the Town is raising climate awareness, including threat of flooding and its impact on public safety the reduction of carbon emissions by encouraging as well as building conditions. ' ii:A114,0.4.�.• \ Alt � .: /T• !e ",- v h 1. -.� tf I. .l �ilt i� •r, � / .r yr .+.or s ',iris ���,,,��^►�,`, - � _ ` I_"k�. I. [tr I1 ', fpi `4,;. tl t *•• , ., - _ {Ile _}." - ,-qr -. ifi, ,..„4,r,,ti.„,,,i, it , :,_ „, sqiii 'f ‘F t � !Tgrl "+ ��-"' e — t ;I t -ra '•.^'-• �-' ji f fi, C _ vit______________ __..i. + _ e. iShM ♦ _ _ ._./ t — J _. {�" .— _ —.r ter. f'L`- .. • _ r�;. r_ ' 1� L• " Tj i� . :,s I- iii . it;4144 ( �J 3 Y r ,... .,a' — • -;;. •, '7_,,, ."- t';""irr.41::'.1)\:44,4'ity.:,..77:11.-...;-,s74,47.,e46t.,,. ::'''''''''''.--'''-,._.1,,s,,4.„3._.\._.7. - S . .. r -I> . .,,, l •A ,/'F 4 i'i _ _ I hp`' n ti / i -' yYgg ' - , it, ' - .TJie,. '' 26 I The Unincorporated Town of Mamaroneck Page 66 of 518 RESILIENT ENVIRONMENT01 k . ......_._ . .. .Ls. - Iiiiii- I/ pr �- +wk te/ '"} .� � -., - -- a RESILIENT ENVIRONMENT POLICY FRAMEWORK RE GOAL 1: PRESERVE THE SCENIC, VISUAL, AND ECOLOGICAL VALUES OF OPEN SPACES, NATURAL AREAS, TREE CANOPY, WETLANDS AND VEGETATION RE POLICY 1A: Limit the adverse impacts of human activity and development on the Town's natural environment • Action: Protect the Town's open space, wetlands, and natural areas. • Action: Maintain, protect, and expand the tree canopy and vegetation in the Town. • Action: Support efforts that protect and restore the quality and function of the Long Island Sound ecosystem. • Action: Reduce sources of noise and air pollution in the Town. RE GOAL 2: PROTECT AND IMPROVE WATER QUALITY AND SUPPLY IN THE TOWN RE POLICY 2A: Ensure the use of best management practices to minimize pollution of rivers, streams, and coastal waters • Action: Seek to eliminate direct or indirect stormwater discharges into all waterbodies and flood-prone areas of Town. • Action: Manage land use activities aimed at minimizing pollution of rivers, streams, and coastal waters. • Action: Use Town operations and infrastructure installations to demonstrate innovations in water quality protection and stormwater control. 2023 Draft CompreheRA9@ PIYaPf P POLICY FRAMEWORK RE GOAL 3: PREVENT AND MINIMIZE POTENTIAL FLOODING FROM EXTREME WEATHER EVENTS RE POLICY 3A: Undertake infrastructure improvements and natural resource preservation and community activities aimed at flood prevention • Action: Upgrade existing stormwater infrastructure. • Action: Promote community awareness about best practices in stormwater management and publish this information to make available to residents. • Action: Preserve and restore natural protective features and natural resources. RE GOAL 4: MINIMIZE STORM DAMAGE TO THE BUILT ENVIRONMENT RE POLICY 4A:Adopt development practices that reduce impacts on homes and community infrastructure from flooding, erosion,and sea level rise • Action: Ensure new buildings, additions, expansions, and other structures are i le, sited and constructed in a manner that protects lives and minimizes damage to property. a tite. . 0 RE GOAL 5: REDUCE THE TOWN'S CARBON FOOTPRINT # , , RE POLICY 5A:Adopt best practices in energy conservation, 1 building development,waste management, transportation operations, air quality management and community outreach S% -, that directly address climate change • Action: Reduce carbon emissions and support energy efficiency " and renewable energy use in municipal and community buildings, I ,` transportation, and infrastructure. • Action: Reduce carbon emissions from waste management t services. • Action: Find ways to increase the number of EV chargers at high demand locations and multifamily residential buildings. , • Action: Engage the community in dialogue and actions 1- "G jIi, around climate change mitigation and adaptation. .:41 ,,,,,. • Action: Align the Town's climate change actions with the ,ir Town's Climate Emergency Declaration Response and '' _`y the New York State's Climate Smart Communities and 4 ! Clean Energy Communities Programs. YM J r N P 28 I The Unincorporated Town of Mamaroneck RESILIENT ENVIRONMENT ye 1 1' _ [ '' d #1 a,. a -. $ y 6 As 3' ti } +x,. 7p. y ,.q'�t (I-.- P` r 1. N T y t F• �. ")Yar P F t .:r�,. may' !,h4.44., 0fl.a `41 I" 4.it '„i-i 4 '',.., * • '1F?". ,,,,Ff.t,.80_/--• -41•11,---ir '; - 14 F �' {y- i `t om` r { �]y� �/• ! • f • krili:11/4:.r ,fix . ' _ ; : ,, � � '#"° ` .v6:. �- § � ; {fir i .4. 1.:',4,7 - F: y -- fr' +. ', Y i , ,•�iy�J�" n.� ,. a€z1 `r r7�-' 'f �^• S .. q ar. i_ 4 {: a t+ J �e4. �* .sx` , ¢ ' 4 . :?st7 {{ n •ems.. r v i y -_ - '' y — • - ' ' + w +'fi• , .i a ' •„ 44r f• 4 +v Iz45 'It tR rk 5 , a: � ,y y, y ;^r w,,v ` i .r. n' � !.,we wa wi .'M x'a## ' R N4F 1 . +1' a x �' ag � �►+? k3 a N� 'y � ,.; tx- 3 — •2023 Draft Compreheni.c 1=;ai, j 4I '.- POLICY FRAMEWORK ..?A` Sound Economy Sound Economy aims to support local businesses by addressing conditions that can enhance spaces and improve patronage, and streamlining Town permitting processes for businesses. This section also strives to improve tax base by attracting new, commercial and mixed uses and reducing the tax burden on homeowners by diversifying revenue sources, and maximizing the efficiency of Town operations. ' v.Li. it ,uY'y `iiiiL•T •1,:: v gc ' ! a IL, .zi-•--„-- 11 1 L&SP i l' - I . _ 111' t • ' 're•le-- _ e ._ i __ i II 0 , ,., ", .1. r„ S CMS. �1 fir C^ r i if_ - 4 , d y N era. 4� *F s* T :.$ I. 5. '� Strengthen the Town's economic health by supporting local businesses and attracting commercial development. 30 I The Unincorporated Town of Mamaroneck Page 70 of 518 SOUND ECONOMY 4 04, Ilik ilb.... ler" viiEr Even though unincorporated Mamaroneck lacks a traditional downtown and has minimal commercial '110111111 tiNEL_ areas, residents value the local businesses within their community and would like to see a greater variety of commercial establishments, higher levels of retail patronage, and more aesthetically pleasing commercial areas. Part of the desire for more commercial business stems from a need for a more diverse tax base which is currently dependent primarily on property taxes paid by homeowners. In addition to generating new flows of tax revenue, the Town should continue to maintain p its fiscal position by delivering Town services cost- = -`��E+ � slR ' effectively and abiding by conservative approaches .4 . to debt finance. � '+w • f'� F1 4 li __ Ci 7 Y _1 h1':: i j c 't SY�Tl f � `� ry7 i a y +' 1 was- ..' '" ''-�: v0 t'C.!" -r, e r - -023 Dr:r, omprehen i. : [-lac._ w .31 POLICY FRAMEWORK �. 'fir• - i - - 1111 ,. .: . [; 1 ii p -1�1 LL.iCH it _ !E!er . ,=,. — 144:7.::!.., Ar_,_, -7-i„, , .,vti I. ,Nier-, ,A,'9.j„,.. 4 SOUND ECONOMY POLICY FRAMEWORK SE GOAL 1: ADOPT AN ECONOMIC DEVELOPMENT STRATEGY THAT CREATES A BUSINESS-FRIENDLY ENVIRONMENT AND ENHANCES THE TOWN'S FISCAL POSITION SE POLICY IA: Support local businesses • Action: Improve patronage and enhance spaces and attractiveness of existing and new local business areas. • Action: Ensure that the permitting and approvals process for businesses is clear, consistent, and transparent. SE POLICY 1 B: Diversify and strengthen Town's tax base • Action: Attract new commercial and mixed use (residential/commercial) development that generates local jobs and tax revenues. SE GOAL 2: CONTINUE RESPONSIBLE AND TRANSPARENT FINANCIAL PRACTICES SE POLICY 2A: Reduce the level of tax burden on homeowners • Action: Strive to limit increases in property taxes for homeowners. • Action: Diversify revenue sources. • Action: Strive to maximize operating cost-efficiencies for Town services. SE POLICY 2B: Maintain high financial rating • Action: Engage in responsible bonding practices for capital and other projects. 32 I The Unincorporated Town of Mamaroneck Page 72 of 518 SOUND ECONOMY 4 litter „ .. . . ,. . :... _ ..,:-.-"A„ .... -.. -,,- .._. •kil;.# - ,,,,,,, • - :.,. . .::- - -. - .. ,.;-..„,.• i r„,,,,z . , --_ , t k I -•. 11tilliMalftla EleelSiOr - 2' Ta...".='--:1=le=="a.a•=, "-"7- ....-i 1 i i-•,: id il 1-- 1 - ---Sii---";7--- ____-.- -- .•1------ - --..' -...--4-17--77 .--4''''' --illa III ''' ' '• - *1:-,'.. L''''„ _--.-• - 11 1 / . --1 fir-- '-'1 -- _ 'kip —.- - ---• Cy __ — , ____- • ---...- - --- _ - . - ---- -- - ' — ---- --- ""%t. = ..m....--- ,= . '''!" 014 c - . • 44 .• 1 • .,,,,,, 7, pyt:S4'6'1,", " - 'e - 4IV, %ir,14','',`: -'.4ii..1, ',,'''.'1 549. • ' ',- , ''':', ' .; A Nt, .'• .. ik os ' -. .., •.-^-40 40,.44 ., .. , -4 • 4 - -,, VT. • ,.,F.,-4 ,-.. s. • ,,,.. ...:-.., ,-- .„4„ . I $ . . . ,, . - r.,. . .„,„,....„:, ... „, ..„ . ..i. _, Arrir ' . 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The proposed Plan consists of goals,policies, and actions structured around five major themes: Healthy Community: improving recreational facilities and parks, community gathering spaces and programming, public access to information, Town facilities and infrastructure, and waste- management services. Quality Neighborhoods: balancing the need for the development of mixed-use centers with preservation of neighborhood-scale and small-Town feel, diversifying the housing stock, and incentivizing the creation of more affordable housing. Safe Connections: prioritizing complete streets and accessible pathways throughout the Town, enhancing traffic safety and flow, improving parking facilities, and expanding bicycle, pedestrian, and transit infrastructure. Resilient Environment: preserving scenic, visual, and ecological values, improving water quality and supply, preventing flooding and the impact of extreme weather, minimizing storm damage, and reducing the Town's carbon footprint. Sound Economy: adopting a business-friendly economic development strategy, diversifying the tax base, reducing the residential tax burden, and maintaining the Town's financial rating. The Plan explains that it is "policy-based and reserve[s] the formulation of specific implementation strategies until after the plan has been adopted," but includes a"Record of Community Suggestions" as an appendix that includes a large volume of specific strategies the Town could take that it notes are "purely advisory and do not constitute an approved work plan." We have reviewed the Comprehensive Plan under the provisions of Section 239 L, M and N of the General Municipal Law and Section 277.61 of the County Administrative Code. We applaud the Town's efforts to update its comprehensive plan, and appreciate the presentation to the County Planning Board 432 Michaelian Office Building 148 Martine Avenue White Plains,New York 10601 Telephone: (914)995-4400 Website: westchestergov.com Page 132 of 518 Referral File No.MMT 24-002— Comprehensive Plan for the Unincorporated Town of Mamaroneck March 20, 2024 Page 2 at our meeting on March 5, 2024. We offer the following comments for the Town to consider as it finalizes this important document and works toward its implementation: 1. Consistency with County Planning Board policies. We commend the many recommendations within the Plan that are consistent with the County Planning Board's long-range planning policies set forth in Westchester 2025—Context for County and Municipal Planning and Policies to Guide County Planning, adopted by the Board on May 6, 2008, amended January 5, 2010, and its recommended strategies set forth in Patterns for Westchester: The Land and the People,adopted December 5, 1995.We encourage the Town to work toward implementing the various goals and strategies, while considering our suggestions below. 2.Affirmatively Furthering Fair Housing (AFFH). The Plan recognizes the great need for affordable housing in the unincorporated Town,noting that almost half of the unincorporated Town's renters pay more than 30% of their income toward housing costs. We encourage the Town to center the critical need of each community to house Westchester's population and workforce in the implementation of its housing goals. The Town adopted the County's Affirmatively Furthering Fair Housing (AFFH) Model Ordinance Provisions into the Town Code in 2013. Since the Model Ordinance Provisions were adopted, we have received only one referral related to a proposed development that would be required to include four affordable AFFH units. The Town has a very limited supply of existing affordable housing, consisting of 53 rental units, including eleven Section 8 units, in the Hommocks Park Apailinents built in 1994, and ten AFFH affordable units in the Cambium Condominium completed in 2016. The Town's Public Housing Agency also administers the Housing Choice Voucher Program(Section 8)to tenants elsewhere in the Town. It would be helpful if the Plan document could discuss in more detail which strategies could overcome potential barriers to the construction of AFFH units in the unincorporated Town. The Plan could provide more guidance as to where additional affordable AFFH units could potentially be located and how they could be incentivized. 3. Transit-Oriented Development. The Plan makes multiple mentions of the unincorporated Town's lack of "a definable cultural or commercial center." Residents of the unincorporated Town travel into the Villages of Larchmont and Mamaroneck for the use of Metro-North train service and many commercial services. The County Planning Board's long-range planning policies advocate for the creation of new development where infrastructure can support growth, where public transportation can be provided efficiently, and where development can enhance economic vitality. While the Larchmont railroad station is located within the Village of Larchmont, the Village's station parking facility is located on the village's border with the unincorporated Town. The Town of Mamaroneck also provides its own commuter parking lots in the unincorporated Town adjacent to the station for Town residents using the Larchmont station. Residents of the unincorporated Town's Page 133 of 518 Referral File No.MMT 24-002— Comprehensive Plan for the Unincorporated Town of Mamaroneck March 20, 2024 Page 3 Washington Square neighborhood enjoy easy walking distance to the Larchmont station, and the neighborhood complements the adjacent Larchmont business district with its collection of multifamily residential and commercial use. This neighborhood is a major contributor to the unincorporated Town's multifamily housing stock. The Plan mentions that existing Town residents are receptive to mixed-use developments in areas"close to the Metro North Station, along Boston Post Road, or around Fifth Avenue," however much of these latter two corridors include areas within the High Coastal Risk Zone and 100-Year Flood Zone, as shown in the Plan's"Environmental Conditions" maps. The Plan should contemplate the addition of significant new walkable, transit-oriented development in the unincorporated area near the Larchmont station as it would be consistent with the existing neighborhood character and provide a significant opportunity for new housing. This area is also served by a number of Bee-line bus routes. The Town should evaluate whether Town-owned parking lots in this area could be replaced by mixed-use development that includes structured commuter parking. This would also support the MTA's investment in its Penn Station Access project, currently estimated to be completed in 2027. This project will provide for direct Metro-North service from the New Haven Line to four new stations in the Bronx and Penn Station in Manhattan. Residents of this high opportunity area will have access to a larger job market, and employers in this area will be able to draw employees from a larger area. Mixed-use development in this area could also satisfy the desire for more commercial businesses that the Plan mentions as a strategy to diversify the tax base and reduce the residential tax burden. 4.Accessory Dwelling Units. The Plan notes the need for "missing middle" housing, commenting that very few areas within the Unincorporated Town are zoned to allow for duplexes,triplexes, or quadplexes, but the Plan's goals and strategies do not mention the use of accessory dwelling units (ADUs) to provide additional housing choices in single-family neighborhoods. The Town does not currently permit accessory dwelling units in any area. Such units expand the range of housing types available in Westchester's communities and are consistent with the County Planning Board's long-range planning policies. The Plan's "Quality Neighborhoods" theme leads with the policy of preserving"existing neighborhood-scale, quality of life and small-Town feel." ADUs have the potential to increase housing affordability (both for homeowners and tenants), create a wider range of housing options within the community, enable seniors to stay near family as they age, and facilitate better use of the existing infrastructure in established neighborhoods. We urge the Town to review the County's Accessory Dwelling Unit Model Ordinance Provisions for guidance in including this strategy in the Plan. 5. Climate change and stormwater management. We commend the Town for including discussion of environmental issues and impacts within the Plan and for providing recommendations regarding environmental protection and resiliency, as climate change is an important issue that will trigger substantial impacts on all Westchester communities, especially areas along the Long Island Sound. We note that stormwater management in the Town plays a key role in the reduction of flooding both within the unincorporated Town and within its Villages. In implementing the goals and objectives of the Plan, we support limiting development on wetlands, Page 134 of 518 Referral File No.MMT 24-002— Comprehensive Plan for the Unincorporated Town of Mamaroneck March 20, 2024 Page 4 floodplains,and other environmentally sensitive sites, as well as adopting measures to reduce impervious surfaces. The Town may explore deferring development away from the floodplains, perhaps by permitting transfer of development rights to areas nearby that are not within the floodplain. 6. Pedestrian and Bicycle infrastructure. The proposed Plan mentions the lack of safe bicycle and pedestrian infrastructure in the unincorporated Town and the desire by residents to safely bike and walk into the Villages of Mamaroneck and Larchmont. The Plan acknowledges that although many of the Town's businesses, public spaces, and parks are within walking and biking distance to residential neighborhoods,major connectivity and safety issues are present that dissuade these forms of transportation in favor of private automobiles. The Plan's proposed policies and actions should be more specific about the physical improvements to pedestrian and bicycle infrastructure the Town will pursue and where they may be desirable. The Plan should note that the East Coast Greenway, the 3,000-mile biking and walking route from Key West to the Canadian border in Maine, includes its designated on-street routing on Palmer Avenue through the unincorporated Town. While some "ECG" signage is present along the route, no protected bicycle infrastructure exists to increase safety. The Town should work with the Villages of Larchmont and Mamaroneck, and the Westchester County Department of Public Works and Transportation (WCDPW&T)to improve conditions for cycling on this and other key corridors. The Town should also explore coordinating with the Villages and the New York State Department of Transportation to improve cycling conditions on Boston Post Road. While the Plan discusses walking and bicycling as part of the "Safe Connections" theme, bicycle and pedestrian improvements also align with the "Health Community" theme by making it easier for Town residents to incorporate physical activity into the transportation system. 7. Parking regulations. We appreciate the Town including recommendations in the plan to manage and reduce parking demand. The County Planning Board's policies aim to reduce unnecessary driving of single-occupancy vehicles. We recommend that the Plan include reference to the County's Transportation Demand Management Toolkits, which have recently been completed. These toolkits serve to provide guidelines for municipalities to incorporate Transportation Demand Management techniques within their zoning codes, in order to reduce single-occupancy vehicle trips, lower congestion, and reduce total miles traveled in automobiles. Using parking management incentives can help meet these goals and could potentially allow municipalities to lower parking requirements, which can have positive benefits in reducing land disturbance and stormwater runoff. Developing Transportation Demand Management regulations could also help provide solutions such as shared parking arrangements,ridesharing programs, and other means to help manage parking demand. 8. Bee-line bus service. The Plan mentions that residents would appreciate increased bus service. The Plan should include reference to the County's ongoing Mobility & Transit Plan, which seeks to redesign the Bee-Line bus system to provide improved bus service throughout Westchester. The Mobility & Transit Plan suggests Page 135 of 518 Referral File No.MMT 24-002— Comprehensive Plan for the Unincorporated Town of Mamaroneck March 20, 2024 Page 5 increasing bus service on Bee-line bus routes 60, 61, and 66,which provide service in the unincorporated Town. 9. County sewer impacts. As new development occurring within the Town would increase sewage flows and add to the volume requiring treatment at a Water Resource Recovery Facility operated by Westchester County, we recommend the Plan includes a reference to the longstanding policy of the County Department of Environmental Facilities (WCDEF) that municipal governments require development applicants to identify mitigation measures that will offset the projected increase in flow from residential development. The best means to do so is through the reduction of inflow and infiltration (I&I) at a ratio of three for one for market rate units and at a ratio of one for one for affordable AFFH units. 10. Universal design. We encourage the Town to consider the principles of Universal Design in all future development, and to reference universal design standards within the Comprehensive Plan. Universal Design standards allow all residents and visitors to fully engage in our public and residential spaces. Universal Design is also an important means of allowing household residents to age in place as well as to provide access for persons with mobility issues. 11. Coordination with the Villages of Larchmont and Mamaroneck. The Plan suggests coordination with its Villages in the context of shared public recreation spaces and other facilities and services, but the Plan should call for increased coordination between the Town and its Villages in the context of greater planning efforts. The Town worked more closely with the Village of Larchmont in the past: both the 1966 Comprehensive Master Plan and the 1986-87 Master Plan Updates were undertaken for both the Village of Larchmont and the Unincorporated Town by a joint planning group made up of representatives of both areas. The Updates completed in 1986 and 1987 focused on the areas adjacent to the Larchmont railroad station and the entirety of the Boston Post Road corridor, recognizing that these centers and corridors are focuses of activity that transcend municipal borders.The Town also completed its Local Waterfront Revitalization Program(LWRP)with the Village of Larchmont in 1986 and subsequently amended that joint plan in 1995. The Comprehensive Plan should take more effort to reference planning efforts that the Villages have undertaken and reconcile how implementation of the Plan's goals and policies will impact the Villages. 12. Plan implementation timeline. The Plan's"Record of Community Suggestions" appendix is full of specific suggestions from which the Plan states that the Town may choose implementation strategies, but the Plan's goals, policies, and actions are sometimes too general to point to which of these strategies the Town will pursue. The Town should consider providing more detail to how implementation will be accomplished. The Plan should also include a suggested timeline for implementation of its goals and how the Town will evaluate whether the strategies chosen are successful in meeting those goals. Thank you for giving us the opportunity to review this important action. Page 136 of 518 Referral File No.MMT 24-002— Comprehensive Plan for the Unincorporated Town of Mamaroneck March 20, 2024 Page 6 Please inform us of the Town's decision so that we can make it a part of the record. Respectfully, WESTCHESTER COUNTY PLANNING BOARD Richard Hyman Chair, Westchester County Planning Board RH/eal8 cc: Blanca Lopez, Commissioner, Westchester County Department of Planning Page 137 of 518 7. ul 1 rri Town of Mamaroneck in # x Town Center FOUNDED 1661 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-24-05 —Spring Tree Planting Program Date: April 1, 2024 Attached please find a memo from Robert Wasp, Town Engineer requesting consideration of award of bid TA-24-05 - Spring Tree Planting Program. Action Requested: Resolved that the Town Board hereby award the bid for the Spring Tree Planting Program received and opened on March 21, 2024 to Cody Diggins/Ironwood Industries, Inc. in the amount of $64,680.00 and hereby authorizes the Town Administrator to execute the agreement and any related documents necessary to carry out its implementation. Page 138 of 518 u_r "v t1? n Town of Mamaroneck Conservation, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 rwasp@townofmamaroneckNY.org Date: March 27, 2024 To: Meredith Robson, Town Administrator From: Robert P. Wasp, Town Engineer CC: Elizabeth AitchisonConservation Depait,uient Head CC: Tracy YogmanTown Comptroller Subject: Award of Bid TA-24-05 —Spring Tree Planting Program General: Bid procurement was recently completed for the Town's 2024 Spring Tree Planting Program. The project scope consists of the purchase and planting of one hundred and ten (110) trees at various locations throughout the Town of Mamaroneck. A total of one hundred (100) trees are intended to be planted on Town right of way (ROW) property; and an additional ten (10) are intended to be planted within the Memorial Park property. On March 21st, 2024, eleven (11) bid proposals were received as summarized on the attached bid tabulation table. The apparent low bidder is Cody Diggins/Ironwood Industries, Inc. at the submitted total price of $64,680.00 for the full project scope. The Engineering Department contacted the references enclosed with the Cody Diggins/Ironwood Industries, Inc. proposal and received positive feedback on their completed projects. No errors or omissions that could potentially impact the viability of their bid price have been identified at this time. The Engineering Department recommends authorization of contract award to Cody Diggins/Ironwood Industries, Inc. based upon their submitted base bid amount of$64,680.00. The budget for the 2024 Spring Tree Planting Program includes grant funding in the amount of $55,000.00: $50,000 and $5,000 for street trees and Town property trees, respectively. Requirements for expenditure of the grant funds were followed in the development of the spring tree planting program. The total planting contract of $64,680.00 would require a Town contribution from the general tree planting budget(A8510-4178) in the amount of$9,680.00 to fully fund the award. Please feel free to contact me with any questions. Attachment/s: Tabulation TA-24-05 Spring Tree Planting Program Page 139 of 518 \ \ \ / \ ! ! u liii '! f ! ƒ \ f ) \ ) { E ) z t ) ) t t t ! ; > , , , / , ) § ! § ) z 4 ([) / I -4 3 ! #}%} ! _{ (/}\) ( ®�! ; ! ! } ) . Page 140 of518 ) \ ) § ) ) ! ) ` ) ( ! ` ! : < : { ; \ ; \ ) \ | \ \ \ \ \ \ : : ( § \ § ) \ \) \ ) , , ! | ([) / \ -4 _{ .a! #}%} ! (/}\) ( a {{®t! .&; ! 44\ H ` Page 141 of 518 m Town of Mamaroneck X Town Center FOUNDED 1661 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: Affordable Housing Agreement- Housing Action Council Date: April 1, 2024 Attached is a proposal from Rose Noonan, Executive Director of the Housing Action Council, to the Town of Mamaroneck to qualify and certify individuals for affordable housing units. The Cambium Condominiums within the Town include ten affordable housing units. All occupants must be recertified on an annual basis and when vacancies occur, prospective occupants must be qualified. Below is the proposed fee schedule for these services: Screening& Qualifying Applicants for For-Sale Affordable Units - $2,500/closed unit Screening& Qualifying Applicants for Affordable Rental Units - $1,000/leased unit Recertification of Existing Tenants in Affordable Rental Units - $400/unit Action Requested: Resolved that the Town Board hereby approves the agreement with Housing Action Council to qualify and certify individuals for affordable housing units based on the proposal dated March 16, 2024, and hereby authorizes the Town Administrator to execute the agreement and any related documents necessary to carry out its implementation. Attachment/s: Housing Action Council_Affordable Housing Page 142 of 518 HOUSING H4 ACTION COUNCIL 55 South Broadway, 2nd FI • Tarrytown - NY 10591 Phone (914) 332-4144 • Fax (914) 332-4147 March 16, 2024 TO: Meredith S. Robson Town Administrator Town of Mamaroneck FROM: Rose Noonan Executive Director RE: Affordable Housing Qualifying/Certifying of Households for Affordable Housing Thank you for requesting a proposal from Housing Action Council("HAC")to provide services to the Town of Mamaroneck to qualify and certify individuals for affordable housing units. It is my understanding that the Cambium includes 10 affordable units that are currently occupied and that current occupants must be recertified on an annual basis and that when vacancies occur,prospective occupants must be qualified. I assume there is a waitlist. Affordable rental housing units developed pursuant to the Fair& Affordable Housing provisions of your Zoning Ordinance(§240-28) must be occupied by qualified households and their household incomes must be recertified annually. Affordable for-sale units must be initially occupied by qualified households. No annual recertification is required. The Town has designated the County of Westchester("County") as the agency responsible for administering the Fair & Affordable Housing provisions. This includes the affirmative marketing requirements, conducting the lottery and overall monitoring. It does not include qualification and recertification. It is my understanding that at this time no affordable housing units have been developed under this Code. The Housing Action Council has extensive experience in qualifying prospective applicants and recertifying tenants in affordable units including The Danforth in Dobbs Ferry, Saw Mill Lofts in Hastings-on-Hudson, and the City of New Rochelle Affordable Housing Program. Below is a description of services: HAC qualifies applicants in the order of their lottery number and household size. Applications are reviewed to determine their completeness and income qualification,and in accordance with any selection criteria. HAC follows HUD's Part V Determination of Income requirements. The following documents are reviewed: • Six(6) most recent paystubs • Federal Tax Returns with all schedules • W-2s and 1099s • If self-employed Profit& Loss Statement • Most recent three months of all bank, credit union and investment statements • Most recent statement of social security benefits and/or other benefits statements • Most recent statement of annuity payments • Most recent statement of retirement fund accounts (e.g.,403(b) and 401(k)) Page 143 of 518 • Birth certificate, driver's license, passport, military ID, state issued ID cards or other appropriate documentation Applications are rejected from consideration if the applicant does not meet income requirements or if the household size exceeds or is over the occupancy standard for the units available. Rejected applicants are notified in writing of the grounds for the rejection and are given 14 days from the date of the letter to request a meeting with HAC to discuss and/or review the rejection. In the event that the applicant requests such a meeting, HAC will schedule a meeting with the applicant within five(5) days of such request. The applicant may bring additional data to support their appeal, or present a verbal explanation or why they should not be denied occupancy. Factors taken into consideration include but are not limited to: evidence or rehabilitation or repair of the disqualifying act; length of time since the occurrence of the disqualifying act;evidence of additional income,savings or the availability of gift funds; or the likelihood of the reoccurrence of the disqualifying act. A written decision of the appeal will be provided to the applicant within five(5)days of the meeting. Qualified applicants will be offered a unit subject to the owner/manager's screening criteria in the case of tenancy or securing a responsible mortgage in the case of for-sale units. Housing Action Council is available to assist a purchaser through the mortgage approval process. HAC will provide periodic report to the Town on status of lease-ups and sales of any affordable units. For recertification, HAC will conduct the same analysis of household income determination and household composition. In addition, Housing Action Council will: • Set up a database to determine timing of annual recertifications • Provide timely notices to tenants re: recertification • Collect and analyze income documents;follow-up with tenants as needed • Notify tenants of determination • Provide semi-annual and annual report to Town Our current fee schedule is as follows: Screening& Qualifying Applicants for For-Sale Affordable Units -- $2500/closed unit Screening and Qualifying Applicants for Affordable Rental Units --$1000/leased unit Recertification of Existing Tenants in Affordable Rental Units-- $400/unit We generally increase our fees 2%to 3%annually. Please let me know if you would like to discuss the proposal.. Thank you for the opportunity. Page 144 of 518 m Town of Mamaroneck X Town Center FOUNDED 1661 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: 2023 Operating Budget Report Date: April 10, 2024 Attached is a memo from Town Comptroller, Tracy Yogman, regarding the 2023 Operating Budget year-end results. Tracy will be present at the meeting to go over the report with you. Page 145 of 518 7 u_rt1;' 'rn Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 tyogman@townofmamaroneckNY.org Date: April 10, 2024 To: Meredith Robson, Town Administrator From: Tracy Yogman, Town Comptroller Subject: 2023 Operating Budget Report General: The 2023 financial year ended on a positive note/ Generally, revenues exceeded estimated budgets and had expense savings in most funds. Fiscal Year Highlights for variances for the three major funds are as follows 1. General Fund: Revenues exceeded adopted budget by $1.2m for various reasons that included • Mortgage Revenue shortfall ($441k) • Recreation revenue $276k • Investment Earnings $774k • Insurance Recoveries $137k • Tax Penalties $249k The fund had expense savings of $396k mainly due to vacancies of $127k (Town Administrator, Comptroller's offices) and part timers/seasonal savings of$95k. The 2023 budgeted fund balance appropriation for one-time capital projects was $2.2m. Budget amendments were submitted throughout the year to fund additional capital needs for projects. As a result, almost $2.9m was transferred from the General Fund to the Capital Fund or $700k more than originally planned. The 2023 budgeted fund balance appropriation for operations was $798,000. As discussed above, the revenue increases and expense savings resulted in an addition of $1.4m to fund balance or a positive operation result of$2.2m above budget. Page 146 of 518 Unassigned fund balance at December 31, 2023 was $7.8m or 47% of budgeted expenses. As a result, we may be able to fund some of the planned 2024 capital projects with fund balance rather than issuing bonds. 2. Part Town Fund: Revenues exceeded adopted budget by $1.7m for various reasons: • Sales tax $290k • Building Permit Revenue $315k • Interest $ 97k • Special Duty* $534k • Franchise Fee Revenue** $515k *A portion of special duty revenue offsets overtime and benefits increases ** $44 1k of franchise fee revenue is restricted for PEG capital equipment Expenses exceeded the budget by $478k. This is a result of savings in various departments totaling $492k offset by increased expenses of $618k, including settlements and related legal fees; police overtime of $265k and capital projects of $81k. The 2023 budgeted fund balance appropriation for one-time capital projects was $810,610. Budget amendments were submitted throughout the year to fund additional capital needs for projects. As a result, $890k was transferred from the Part Town Fund to the Capital Fund or $80k more than originally planned. The 2023 budgeted fund balance appropriation for operations was $1.2m. As discussed above, the revenue increases and expenses resulted in an addition of $5 1k to the fund balance or a positive operational result of$1.3m above budget. Unassigned fund balance at December 31, 2023 was $5.3m or 28% of budgeted expenses. As a result, we may be able to fund some of the planned 2024 capital projects with fund balance rather than issuing bonds. 3. Highway Fund Revenues exceeded adopted budget by $129k largely a result of higher than budgeted investment earnings. The fund had expense savings of $555k mainly due to savings in snow removal costs of S263k, fuel savings of$156k and operational expenses of$136k. As a result of the revenue increases and expense savings, fund balance was increased by $684k. Unassigned fund balance at December 31, 2023 was $2.5m or 38% of budgeted Page 147 of 518 expenses. As a result, we may be able to fund some of the planned 2024 capital projects with fund balance rather than issuing bonds. 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(0 U lcoD 00 LO CO LD n 0 e LD c e'� IN O 01 c-I LD 0 0 01 Cl) 0) N c0 �-1 000 L,erAC) c l Ln O Ln cal LO 000 ) c c -I 01 l0 Q -1 dl •® •00 e® O H PO c I o CO 1.4 w 0 O Z t 1(7 w U CC J w ® CIU m m w> H Q C _ a N U- ° Page 150 of 518 7. ul 1 rri Town of Mamaroneck in # x Town Center FOUNDED 1661 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: Q1 2024 Operating Budget Amendments Date: April 10, 2024 Attached please find a memo from Tracy Yogman, Town Comptroller, regarding the Q1 2024 Operating Budget amendments. Action Requested: Resolved that the Town Board hereby authorizes the Comptroller to make the necessary budget amendments, as presented. Page 151 of 518 u_r "v t; rn Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 tyogman@townofmamaroneckNY.org Date: April 10, 2024 To: Meredith Robson, Town Administrator From: Tracy Yogman, Town Comptroller Subject: Q1 2024 Operating Budget Amendments General: In compliance with the Budget Policy the following 2024 Operating Budget amendments are recommended for approval as they increase appropriations. 1-Donation for Trees (Fund A) The Town has received a generous donation of $55,000 to plant 110 trees throughout the Town. A budget amendment is recommended below to record the revenue and establish a budget for the trees. 2- Salaries-Fire District(SF) The funding for bargaining unit salary increases is in the contingency line in the 2024 Adopted Budget. A budget amendment is needed to transfer the funds into the salary budget lines. 3-Records Management Grant (Fund A) The Town was awarded a NYSED grant in 2023 to scan land use records for archiving. A portion of the funding has been received in 2023. The balance of the grant revenue and expenses need to be carried forward to 2024. A budget amendment is recommended below. Attachment/s: 2024 OPERATING BUDGET AMENDMENTS - April 1, 2024 Page 152 of 518 Q1 2024 OPERATING BUDGET AMENDMENTS GENERAL FUND(FUND A) 1 Revenue A8515-2705 Gifts & Donations Increase 55,000.00 Expense A8515-4178 Trees (110) Increase 55,000.00 FIRE DISTRICT FUND(FUND SF) 2 Expense SF3410-1010 Salaries-Fire Increase 41,595.00 Expense SF3410-1010 Contingency Decrease (41,595.00) PART TOWN FUND(FUND B) 3 Expense B36102-4113 Records Management Increase 52,498.00 Revenue B36102-3089 State Aid- Records Management Increase 26,249.40 Revenue B80102-3089 State Aid- Records Management Increase 11,249.40 Expense B80102-4113 Records Management Increase 22,499.00 Revenue B9999-5995 Appropriated Fund Balance Increase 37,498.20 Page 153 of 518 7. . 7 ul 1 rri Town of Mamaroneck in # x Town Center FOUNDED 1661 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: Q1 2024 Capital Budget Amendments Date: February 21, 2024 Attached please find a memo from Tracy Yogman, Town Comptroller, regarding the 2024 Capital Budget Amendments. Action Requested: Resolved that the Town Board hereby authorizes the Comptroller to make the necessary budget amendments, as presented. Page 154 of 518 u_r "v t; rn Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 tyogman@townofmamaroneckNY.org Date: April 10, 2024 To: Meredith Robson, Town Administrator From: Tracy Yogman, Town Comptroller Subject: Q1 2024 Capital Budget Amendments General: In compliance with the Budget Policy, the following 2024 budget amendments are recommended for approval: 1- Gardens Lake Forebay(H8553) Additional funding is needed for consultant fees for the design of the Gardens Lake Forebay work. A budget amendment is recommended below. 2- Town Center Elevator Modernization (H1680) Additional funding is needed for this project to install smoke detectors in the elevator per code. A budget amendment to transfer funds from the General Fund is recommended. 3.Senior Center Improvements (H6758) A donation for Senior Center improvements was received and not fully spent. A budget amendment is recommended to carry the donation forward to FY 2023. 4. Town Center Generator (H1603) The Town allocated $200,811 of Federal American Rescue Funds (ARP)for the pool improvements in 2021. Any projects funded with ARP funds must be obligated by December 31,2023. Since these funds were received, the pool project was awarded two state grants which have delayed the project. As a result, this project will not be obligated by the end of the year. The Town Center generator project will be funded through a bond issuance. This project will be obligated by the end of they year. A budget recommendation is recommended below to transfer the ARP funds from the pool project to the Town Center Generator project. Attachment/s: 2024 CAPITAL BUDGET AMENDMENTS - April 10TCMCOMMA 2024 Page 155 of 518 2024 CAPITAL BUDGET AMENDMENTS CAPITAL FUND (FUND H): Amount 1 Revenue H8553-5031 Transfer from A Increase 16,616.50 Expense H8553-0400 Gardens Lake Forbay Increase 16,616.50 2 Revenue H1614-5031 Transfer from A Increase 9,868.00 Expense H1614-0400 Town Center Elevator modernization Increase 9,868.00 3 Revenue H6758-5031 Transfer from A Increase 25,663.12 Expense H6758-0400 Sr Center Improvs Increase 25,663.12 4 Revenue H7125-5031 Transfer from A(ARP) Decrease (48,500.00) Revenue H7125-5710 Bond revenue Increase 48,500.00 Revenue H1603-5031 Transfer from A(ARP) Increase 48,500.00 Revenue H1603-5710 Bond revenue Decrease (48,500.00) Revenue H1603-5031 Transfer from A(ARP) Increase 152,312.00 Revenue H1603-5710 Bond revenue Decrease (152,312.00) GENERAL FUND (FUND A): 1 Expense A9900-9950 Transfer to Capital (H8553) Increase 16,616.50 Expense A1900-4050 Contingency Decrease (16,616.50) 2 Expenses A9900-9950 Transfer to Capital (H1614) Increase 9,868.00 Revenue A9999-5995 Appropriated Fund Balance Increase 9,868.00 3 Expenses A9900-9950 Transfer to Capital (H6758) Increase 25,663.12 Revenue A9999-5995 Appropriated Fund Balance Increase 25,663.12 4 Expenses A9900-9950 Transfer to Capital (H1603) Increase 152,312.00 Revenue A9999-4089 Federal Funds-ARP Increase 247,142.12 Revenue A9999-5995 Appropriated Fund Balance Decrease (94,830.12) Page 156 of 518 m Town of Mamaroneck X Town Center FOUNDED 1661 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: 2023 Financial Audit by EFPR Group Date: April 10, 2024 Attached is a memo from Town Comptroller, Tracy Yogman, regarding the 2023 Financial Audit. The auditors from EFPR Group will attend the meeting to provide overview and answer any questions the Board may have. Action Requested: Resolved that the Town Board hereby accept the Town of Mamaroneck Basic Financial Statements, Supplementary Information and Independent Auditor's Report for the Fiscal Year ended December 31,2023. Page 157 of 518 u_r "v t; rn Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 tyogman@townofmamaroneckNY.org Date: April 10, 2024 To: Meredith Robson, Town Administrator From: Tracy Yogman, Town Comptroller Subject: 2023 Financial Audit by EFPR Group General: Attached are the following documents in connection with the 2023 Audit: 1. The Town of Mamaroneck Basic Financial Statements, Supplementary Information and Independent Auditor's Report for the fiscal year ended December 31, 2023. 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, 2023. Attachment/s: 2023 Town of Mamaroneck Audited Financial Statements-Final Page 158 of 518 TOWN OF MAMARONECK,NEW YORK Basic Financial Statements, Supplementary Information and Independent Auditors' Report December 31, 2023 < 1111"- 4 Page 159 of 518 TOWN OF MAMARONECK,NEW YORK Table of Contents Page Independent Auditors' Report 1 - 3 Management's Discussion and Analysis 4 - 12 Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Position 13 Statement of Activities 14 Fund Financial Statements: Balance Sheet - Governmental Funds 15 Reconciliation of Balance Sheet- Governmental Funds to the Statement of Net Position 16 Statement of Revenue, Expenditures and Changes in Fund Balances - Governmental Funds 17 Reconciliation of the Statement of Revenue,Expenditures an Changes in Fund Balances - Governmental Funds to the Statement of Activities 18 Statement of Fiduciary Net Position- Custodial Fund 19 Statement of Changes in Fiduciary Net Position- Custodial Fund 20 Notes to Financial Statements 21 - 57 Required Supplementary Information: Schedule of Revenue, Expenditures and Changes in Fund Balance -Budget to Actual - General Fund 58 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - Town Outside Village Fund 59 Schedule of Revenue, Expenditures and Change in Fund Balances -Budget to Actual - Special Districts Fund 60 Schedule of Revenue, Expenditures and Change in Fund Balances -Budget to Actual -Highway Fund 61 Schedule of Changes in the Town's Total OPEB Liability and Related Ratios 62 Schedule of Changes in the Town's LOSAP Liability and Related Ratios 63 Schedule of the Town's Proportionate Share of the Net Pension Asset/Liability 64 Schedule of the Town's Pension Contributions 65 Page 160 of 518 TOWN OF MAMARONECK,NEW YORK Table of Contents, Continued Page Other Supplementary Information: Combining Balance Sheet- Special Districts Fund 66 Combining Schedule of Revenue, Expenditures and Changes in Fund Balances - Special Districts Fund 67 Combining Balance Sheet-Nonmajor Governmental Funds 68 Combining Schedule of Revenue, Expenditures and Changes in Fund Balances -Nonmajor Governmental Funds 69 Project-Length Schedule - Capital Projects Fund 70 - 71 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 72 - 73 Independent Auditors' Report on Compliance for Each Major Program and Report on Internal Control Over Compliance Required by the Uniform Guidance 74 - 76 Schedule of Expenditures of Federal Awards 77 Notes to Schedule of Expenditures of Federal Awards 78 Schedule of Findings and Questioned Costs 79 Status of Prior Audit Findings 80 Page 161 of 518 r\r E'EFPRGROUPCDAsa 6390 Main Street,Suite 200 Williamsville,NY 14221 P 34.0700 INDEPENDENT AUDITORS' REPORT ..546.7556 16.634.0764 EFPRgroup.com 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, 2023, 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, 2023, 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, 2023. 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. The financial statements of the Authority were not audited in accordance with Government Auditing Standards. 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. Page 162 of 518 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. 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. 2 Page 163 of 518 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, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town's basic financial statements. The combining nonmajor fund financial statements, the combining special districts fund financial statements, the project-length schedule - capital projects fund and schedule of expenditures of federal awards,as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion,the combining nonmajor fund financial statements, the combining special districts fund financial statements, the project-length schedule- capital projects fund and schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated 2024 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 , 2024 3 Page 164 of 518 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis December 31, 2023 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, 2023. 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, 2023 are as follows: • As of the close of the current year,the Town's governmental funds reported combined ending fund balances of$44,621,295, an increase of$5,127,421 from the prior year. The increase in fund balance is primarily the result of an increase in real property taxes, sales tax, Federal aid and investment earnings as well as various expense savings. • At the end of the current year,the total fund balance for the General Fund was $8,571,775 or 55%of total General Fund expenditures and other financing uses for 2023. The total General Fund fund balance consists of $279,971 (nonspendable), $342,293 (restricted), $1,962,246 (assigned) and $5,987,265 (unassigned). Total fund balance for the Town Outside Villages Fund was $6,039,188 or 34% of total fund expenditures and other financing uses for 2023. • Total fund balance for Special Districts Funds is$5,514,203 or 53%of total fund expenditures and other financing uses for 2023. • The Town adopted a foiinal 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, 2023, in most cases, are within the range of or exceed the surplus levels that are consistent with the Town's policy. • On the government-wide financial statements, the liabilities and deferred inflows of resources of the primary government, which is reported separately from the component unit, 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 $34,407,701. 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 $71,487,901 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$86,329,442. 4 Page 165 of 518 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. 5 Page 166 of 518 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), Highway Fund and Capital Projects Fund, which are considered to be major funds. Data for the three nonmajor governmental funds (Tri-Municipal Cable T.V., Debt Service Funds and Section 8 Housing Assistance Fund) 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. 6 Page 167 of 518 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 of this report. Government-wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of the Town's financial position. In the case of the Town, liabilities and deferred inflows of resources exceeded assets and deferred outflows of resources by ($34,407,701) at the close of the current fiscal year. 2023 2022 Current assets $ 51,908,127 46,575,104 Noncurrent assets 71,745,160 70,016,553 Total assets 123,653,287 116,591,657 Deferred outflows of resources 28,383,195 26,954,592 Current liabilities Noncurrent liabilities 153,141,159 123,403,478 Total liabilities 161,289,433 131,024,170 Deferred inflows of resources 8,148,274 7,620,692 25,154,750 48,703,357 Net position: Net investment in capital assets 34,830,193 30,788,717 Restricted 2,250,007 7,085,438 Unrestricted (71,487,901) (74,055,433) Total net position $ (34,407,701) (36,181,278) 7 Page 168 of 518 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued Total assets increased in governmental activities by $7,061,630 from the prior year due to increased investment balances and capital asset additions. Noncurrent liabilities increased by $29,737,681 from the previous year for governmental activities primarily due to the valuation of the total OPEB liability and issuance of new bonds. Net investment in capital assets, net of accumulated depreciation and less any outstanding debt used to acquire those assets of$34,830,193. 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. $2,250,007 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 represents resources that are subject to external restrictions on how they may be used. The restrictions are as follows: Rest N- .ition 2023 2022 Future capital projects 342,293 331,114 Debt service 203,258 2,431,794 Section 8 Housing Authority 1,193,438 Tri-Municipal Cable TV 1,525,586 Pension benefits - fire district 1,704,456 1,603,506 — — Total assets $ 2,250,007 7,085,438 8 Page 169 of 518 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued The remaining balance of net position, representing unrestricted net position of ($71,487,901) 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 2023 2022 Program revenue: Charges for services $ 9,699,162 8,581,104 Operating grants and contributions 5,198,206 11,404,082 Capital grants and contributions 1,239,499 934,330 General revenue: Real property taxes 30,306,263 29,310,060 Real property tax items 984,811 1,091,992 Nonproperty tax items ` 3,768,043 4,118,620 Use of money and property 2,254,393 866,501 Sale ofproperty and compensation for loss W 235,649 942,805 Miscellaneous 360,665 223,241 Total revenue 54,046,691 57,472,735 Program expenses: General government support 8,814,492 7,079,766 Public safety 16,598,320 13,716,463 Health 2,494,698 2,106,883 Transportation 6,458,193 5,389,339 Economic assistance and opportunity 1,011,115 790,606 Culture and recreation 1Mih, 5,820,190 5,150,169 Home and coniuiunity services 9,946,607 11,098,995 Interest on long-term debt 1,129,499 1,115,677 Total expenses 52,273,114 46,447,898 Change in net position 1,773,577 11,024,837 Net position at beginning of year (36,181,278) (47,206,115) Net position at end of year $ (34,407,701) (36,181,278) 9 Page 170 of 518 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued Governmental activities increased the Town's net position by $1,773,577 for the year ended December 31, 2023. Total revenue for the year ended December 31, 2023 from governmental activities totaled $54,046,691. Real property taxes of $30,306,263 represent the largest revenue source (56%). Governmental activities expenses of the Town totaled $52,273,114. The largest components of these expenses are in the areas of public safety (32%), general government support (17%) and home and community services (19%). 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-teiin 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$44,621,295, an increase of$5,127,421 compared to last year's ending fund balance of $39,493,874. The nonspendable fund balance component of $1,764,309 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$19,780,496 is restricted for special revenue funds,capital projects and debt service. The assigned fund balance classification aggregate of$17,089,225, consisting primarily of amounts designated to balance the fiscal 2024 budget by $1,898,275 in the General Fund; $1,549,600 in the Town Outside Villages Fund and $154,000 in the Special Districts Funds and amounts available to be used at the Town's discretion in funds other than the General Fund; $3,675,800 in the Town Outside Villages Fund; $2,543,477 in the Highway Fund and $3,230,677 in the Special Districts Funds and$3,973,425 in nonmajor funds. The General Fund's assigned fund balance also includes $63,971 of encumbrances. The remaining fund balance of$5,987,265 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 $5,987,265, representing 70% of the total General Fund balance of$8,539,395. This is a decrease over the prior year, when the total fund balance was $10,054,861. The Town Outside Villages Fund's total fund balance at the end of the year was $6,039,188, a decrease of$839,688 from the previous year. 10 Page 171 of 518 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 $5,514,203, an increase of$1,000,331 from the previous year. This represents decreases in the Ambulance District fund and offset by increases in the Fire Protection District fund, the Street District Lighting Fund, the Refuse and Garbage District fund, the Sewer District fund and the Water District fund. The Capital Projects Fund reflects a fund balance of$17,530,489 at the end of the current year, an increase of$7,071,408 from the previous year. The Town issued new long term debt of$8,971,300 in the fouli of serial bonds to fund all currently authorized capital projects during the year ended December 31, 2023. 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, 2023, amounted to $71,745,160 (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) MUM2023 2022 Land $ 4,031,660 4,031,660 Construction-in-progress 2,655,302 3,377,041 Buildings and improvements 22,854,597 22,112,365 Machinery and equipment 7,245,803 6,027,645 Infrastructure 34,957,798 32,561,951 Total $ 71,745,160 68,110,662 Long-Term Debt and Short-Term Capital Borrowings At the end of the current year, the Town had total bonded debt outstanding of $52,071,300. 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, 2023, the Town paid $3,292,000 in principal on outstanding long-term obligations and issued $8,971,000 in long-term obligations in the form of serial bonds in order to fund various capital projects. 11 Page 172 of 518 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 2024 fiscal year budget. • The Town has the lowest unemployment rate in Westchester County for a Town and as a result a high tax collection rate. • Slowing housing market • A tax levy increase of 5.66%to fund increases in recurring expenditure obligations. • On the expenditure side, increases in State mandated costs such as health insurance and pension costs, capital project needs, high inflation rates and supply chain challenges. 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, Mamarone 10543. 12 Page 173 of 518 TOWN OF MAMARONECK,NEW YORK Statement of Net Position December 31,2023 Component Unit Mamaroneck Governmental Housing Assets Activities Authority Current assets: Cash and equivalents $ 2,029,548 - Investments 42,228,537 - Receivables: Accounts 568,229 - Taxes,net 1,066,785 - Due from other governments 653,669 - State and Federal aid 1,107,201 - Lease 2,489,849 - Prepaid expenses 1,764,309 - '� Total current assets 51,908,127 Capital assets: Not being depreciated 62 - Being depreciated . 8,198 - Total capital assets 1,745,160 - Total assets 123,653,287 - Deferred Outflows of Resources Deferred charge on refunding bonds 357,529 - Pension related-retirement systems 11,307,117 - Pension related-length of service award pro= 649,219 - OPEB 16,069,330 - Total deferred outflows..": 8,383,195 - Liabilities Current liabilities: Accounts payable 1,523,646 - Accrued liabilities 878,637 - Deposits payable 658,108 - Bond anticipation note 480,000 Unearned revenue 502,528 - Accrued interest payable, 290,976 - Bonds payable 3,651,300 - Unamortized bond premiums 163,079 - Total current liabilities 8,148,274 - Noncurrent liabilities: Bonds payable 48,420,000 - Unamortized bond premiums 2,088,606 - Compensated absences 325,173 - Net pension liability-ERS-proportionate share 4,957,553 Net pension liability-PFRS-proportionate share 9,021,000 - Net pension liability-length of service award program 1,999,385 - Total OPEB liability 86,329,442 - Total noncurrent liabilities 153,141,159 - Totalliabilities 161,289,433 - Deferred Inflows of Resources Lease 2,375,665 - Pension related-retirement systems 454,244 - Pension related-length of service award program 957,943 - OPEB 21,366,898 - Total deferred inflows of resources 25,154,750 - Net Position Net investment in capital assets 34,830,193 - Restricted 2,250,007 - Unrestricted(deficit) (71,487,901) - Total net position(deficit) $ (34,407,701) - See accompanying notes to financial statements. 13 Page 174 of 518 Cx.) 1 , I 1 I 1 1 I , I I I I I I I 1 I N N cu .O YinpuI N N � zU 2 z •c - �. , Y O .D 00 V0 N N a, N ' M •-- M M C, 'n N CO a ul C N 0 00 N vD O Q� VD ,— C, VD N N l O > bJ) �, a) ^� kn a1 N N 0o O r1 vD 'D 00 in N. 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Z Lc., cn Page 176 of 518 TOWN OF MAMARONECK,NEW YORK Reconciliation of Balance Sheet - Governmental Funds to the Statement of Net Position December 31, 2023 Total Governmental Fund Balances $ 44,621,295 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 $ 6,686,962 Capital assets - depreciable 116,381,969 Accumulated depreciation (51,323,771) 71,745,160 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 11,307,117 Deferred outflows of resources - length of service award program 649,219 Deferred outflows of resources - OPEB 16,069,330 Deferred inflows of resources - pensions (454,244) Deferred inflows of resources- length of service award program (957,943) Deferred inflows of resources- OPEB (21,366,898) 5,246,581 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. 868,248 Long-term liabilities that are not due and payable in the current period are not reported in the funds. Accrued interest payable (290,976) General obligation bonds payable (52,071,300) Compensated absences (325,173) Net pension liability- ERS - proportionate share (4,957,553) Net pension liability- PFRS - proportionate share (9,021,000) Total pension liability- length of service award program (1,999,385) Total OPEB liability (86,329,442) (154,994,829) 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. 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Con 5 ch. c ° ,•,'-' ' 0 g -0 •- Q 2 E .-, •.- 0 = C P. 0- U 1, a.) ,-,-- -0 ..- •E = o = a p = v, .„ a.- m m -;-,p ta ,E = . = al-^0 cc; •u i 11) M 5 •C. = a 3 .E .,..,,) 0 ce, eu I. . m 0- 0- .-• 0 c., 'LL,), cal q-' 'Fo' -a T., ,I., a,...,,- ,2 .5 F 2 Is u _,CO En O. 7:1 -. g 4 4 o " .., = a)• a) 0 a) •'-' . ,= 7, ,,,_, u • 1,-- c a.) ... c.) c o E o c o . g . . 8 H. ua U = w C: c--) 4 L,., ..) L. 13:1 .--1 H H = .0 .C. 0 ll.) a) a) 0 73 70 CO q = a) a) x = a.) c4 [4 0 Z 4... [.,, v] Page 178 of 518 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, 2023 Net change in fund balances - Total Governmental Funds $ 5,127,421 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 $ 7,314,935 Disposals (7,947) Depreciation expense (3,672,490) 3,634,498 Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds - real property taxes. 210,779 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 (8,971,300) Issuance premium (238,409) Principal paid on general obligation bonds 3,292,000 (5,917,709) 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 38,214 Compensated absences 58,350 Changes in pension asset and related deferred outflows and inflows of resources -ERS (937,854) Changes in pension liability and related deferred outflows and inflows of resources -PFRS (837,519) Changes in pension liability and related deferred outflows and inflows of resources -LOSAP (49,235) Changes in total OPEB liability and related deferred outflows and inflows of resources 331,768 Amortization of loss on refunding bonds and issuance premium 114,864 (1,281,412) Change in Net Position of Governmental Activities $ 1,773,577 See accompanying notes to financial statements. 18 Page 179 of 518 TOWN OF MAMARONECK,NEW YORK Statement of Fiduciary Net Position Custodial Fund December 31, 2023 Assets: Cash and equivalents $11,670,748 Investments 1,307,892 Real property taxes receivable for other governments 52,217,200 Total assets $65,195,840 Liabilities - due to other governments $65,195,840 See accompanying notes to financial statements. 19 Page 180 of 518 TOWN OF MAMARONECK,NEW YORK Statement of Changes in Fiduciary Net Position Custodial Fund Year ended December 31, 2023 Additions - real property taxes collected for other governments $181,645,713 Deductions - payments of real property taxes to other governments 181,645,713 Change in fiduciary net position Fiduciary net position at beginning of year Fiduciary net position at end of year "Ne See accompanying notes to financial statements. 20 Page 181 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements December 31, 2023 (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 ql1P 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. 21 Page 182 of 518 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. cc) 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: 22 Page 183 of 518 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 fmanced. 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. • 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. • 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. • Section 8 Housing Assistance Fund - The Section 8 Housing Assistance Fund is a special revenue fund that is provided to account for resources received from the U.S. Department of Housing and Urban Development for housing assistance payment purposes. 23 Page 184 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (c) Fund Financial Statements, Continued (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. 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. 24 Page 185 of 518 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 • 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°%0 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. The Town participates in the New York Cooperative Liquid Assets Securities System (NYCLASS), a cooperative investment pool, established pursuant to Articles 3A and 5G of General Municipal Law of the State of New York. NYCLASS has designated Public Trust Advisors, LLC as its registered investment advisor. Public Trust Advisors,LLC is registered with the Securities and Exchange Commission(SEC),and is subject to all of the rules and regulations of an investment advisor handling public funds. As such,the SEC provides regulatory oversight of NYCLASS. The pool is authorized to invest in various securities issued by the United States and its agencies, obligations of the State and repurchase agreements. These investments are reported at fair value. NYCLASS issues separately available audited financial statements with a year end of June 30th. 25 Page 186 of 518 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'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. The Town participates in the New York Liquid Asset Fund (NYLAF), a multi- municipal cooperative investment pool agreement pursuant to GML Article 3-A and 5-G, whereby it holds a portion of the investments in a cooperation with other participants. The investments are highly liquid and are considered to be cash equivalents. All NYLAF investment and collateral policies are in accordance with GML §10 and 11. The town's investments in NYLAF consisted of repurchase agreements,U.S.Treasury Securities, ad collateralized bank deposits, with various interest rates and due dates. NYLAF reports investments at amortized cost, consistent with GASB standards. Amortized costs involves valuing a security at its original date of purchase, and, thereafter, amortizing any premium or accreting any discount on a straight-line basis to maturity. Additional information concerning NYLAF, including the annual report, can be found on its website at nylaf.org. • 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. 26 Page 187 of 518 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 31 st. 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. 27 Page 188 of 518 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, 2023, balances of interfund amounts receivable or payable have been recorded in the fund financial statements. (i) Inventory There are no inventory values presented on the balance sheet of the respective funds of the Town. Purchases of inventoriable items at various locations are recorded as expenditures at the time of purchase and year-end balances at these locations are not material. (j) 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. 28 Page 189 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) 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. Life Class in Years Buildings and improvements 20 - 50 Machinery and equipment 5 - 20 Infrastructure 30 - 50 The costs associated with the acquisition or construction of capital assets are shown as capital outlay expenditures on the governmental fund financial statements. Capital assets are not shown on the governmental funds' balance sheet. (m) Lease Receivable 1.. The Town leases land to the Housing Authority. A lease receivable is measured and recorded at the present value of lease payments expected to be received by the Town during the lease term using an implicit discount rate, net of any provision for estimated uncollectible amounts. As lease payments are received from the lessee, they are first allocated to the amortization of the discount on the lease receivable and recognized as interest revenue, and them to lease receivable. (n) 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$247,142 of American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Funds that are unspent, $177,603 for parking permits received in advance and $3,371 of miscellaneous items in the General Fund and $74,412 for parking permits received in advance in the Town Outside Villages Fund. This amount has been deemed to be measurable but not"available"pursuant to GAAP. 29 Page 190 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (o) 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 four 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. The fourth item is reported on both the Balance Sheet - Governmental Funds and the Statement of Net Position and relates to long-term leases receivable. In) 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. 30 Page 191 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (q) 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. (r) 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." (s) 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." (t) Po stemployment 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. (u) 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. 31 Page 192 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (u) 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. (v) 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. 32 Page 193 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (v) 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. (w) Use of Estimates The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates. Estimates and assumptions are made in a variety of areas, including compensated absences, other postemployment benefits, potential contingent liabilities and useful lives of long-lived assets. (x) 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. 99 - Omnibus 2022. Effective for various periods through fiscal years beginning after June 15, 2023. Statement No. 102 - Certain Risk Disclosures. Effective for fiscal years beginning after June 15, 2024. 33 Page 194 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (y) 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. (z) Subsequent Events The Town has evaluated subsequent events through the date of the report which is the date the financial statements were available to be issued. (2) Stewardship, Compliance and Accountability (a) 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 revenue and expenditures for such administrative unit for the ensuing 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. 34 Page 195 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (2) Stewardship, Compliance and Accountability, Continued (a) Budgetary Data, Continued • The preliminary budget as submitted or amended shall be adopted by resolution no later than December 20th. • Formal budgetary integration is employed during the year as a management control device for General, Town Outside Villages, Highway, Special Districts, Tri-Municipal Cable 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 35 Page 196 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (2) Stewardship, Compliance and Accountability, Continued (b) Property Tax Limitation, Continued year minus the average of the National Consumer Price Indexes determined by the United States Department of Labor for the twelve-month period ending six months prior to the start of the prior fiscal year, divided by (ii) the average of the National Consumer Price Indexes determined by the United States Department of Labor with the result expressed as a decimal to four places. The Town is required to calculate its tax levy limit for the upcoming year in accordance with the provision above and provide all relevant information to the New York State Comptroller prior to adopting its budget. The Tax Levy Limitation Law sets forth certain exclusions to the real property tax levy limitation of the Town, including exclusions for certain portions of the expenditures for retirement system contributions and tort judgments payable by the Town. The Town Board may adopt a budget that exceeds the tax levy limit for the coming fiscal year, only if the Town Board first enacts, by a vote of at least sixty percent of the total voting power of the Town Board, a local law to override such limit for such coming fiscal year. (3) Taxes Receivable Taxes receivable at December 31, 2023 consisted of the following: Town and County taxes - Current $ 413,732 Tax liens 1,237,941 1,651,673 Allowance for uncollectible amounts (584,888) $ 1,066,785 Taxes receivable are also partially offset by deferred tax revenues of$868,248, which represents an estimate of the taxes receivable which will not be collected within the first sixty days of the subsequent year. 1=Lfli ) 36 Page 197 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued f4) Capital Assets Changes in the Town's capital assets for the year ended December 31, 2023 are as follows: Balance Balance January 1, December 31, 2023 Additions Deletions 2023 Capital assets,not being depreciated: Land $ 4,031,660 - 4,031,660 Construction-in-progress 3,377,041 909,384 1,631,123 2,655,302 Total capital assets,not being Depreciated 7,408,701 909,384 1,631,123 6,686,962 Capital assets,being depreciated: Buildings and improvements 34,091,144 1,936,498 8,732 36,018,910 Machinery and equipment 18,033,373 2,481,580 388,570 20,126,383 Infrastructure 56,618,080 3,618,596 - 60,236,676 Total capital assets, being depreciated 108,742,597 8,036,674 397,302 116,381,969 Less accumulated depreciation for: Buildings and improvements 11,978,779 1,186,320 786 13,164,313 Machinery and equi 12,005,728 1,263,421 388,569 12,880,580 Infrastructure 24,056,129 1,222,749 - 25,278,878 Total accumulated depreciation 48,040,636 3,672,490 389,355 51,323,771 Total capital assets, being depreciated,net 60,701,961 4,364,184 7,947 65,058,198 Capital assets,net $ 68,110,662 5,273,568 1,639,070 71,745,160 Depreciation expense was charged to the Town's functions and programs as follows: General government support $ 338,028 Public safety 116,832 Transportation 1,574,566 Economic assistance and opportunity 243,594 Culture and recreation 79,006 Home and community services 1,320,464 Total depreciation expense $ 3,672,490 37 Page 198 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (4) Capital Assets, Continued Capital Assets - Component Unit Changes in the Housing Authority's capital assets for the year ended December 31, 2023 are as follows: Balance Balance January 1, December 31, 2023 Additions Deletions 2022 Capital assets,being depreciated: Buildings and improvements $ 6,899,750 Machinery and equipment 764,550 Right-to-use leased land 2,969,581 Total capital assets,being depreciated 10,633,881 Less accumulated depreciation for: Buildings and improvements 4,643,714 Machinery and equipment 680,235 Right-to-use leased land 395,944 Total accumulated depreciation 5,719,893 Capital assets,net $ 4,913,988 (5) Lease Receivable The Town maintains an agreement to lease land to the Housing Authority. Under the agreement, the Town receives rent each year covered by the agreement through 2035. At December 31, 2023, the present value of the lease receivable and the corresponding deferred inflow of resources were $2,489,849 and $2,375,665, respectively. The following is the amortization schedule for the lease receivable: Year ending Principal Interest Total 2024 $ 171,462 36,312 207,774 2025 177,482 33,702 211,184 2026 I 183,652 31,002 214,654 2027 / 189,976 28,208 218,184 2028 196,460 25,319 221,779 2029 - 2032 1,085,343 79,724 1,165,067 2034 - 2035 485,474 8,031 493,505 Total $ 2,489,849 242,298 2,732,147 38 Page 199 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (5) Lease Receivable, Continued The following is the amortization schedule for the deferred inflow of resources: Year ending 2024 $ 197,972 2025 197,972 2026 197,972 2027 197,972 2028 197,972 2029 - 2033 989,860 2034 - 2035 395,945 Total $ 2,375,665 (6) Accrued Liabilities Accrued liabilities at December 31, 2023 were as follows: 11, Town Outside Special Capital General Villages Districts Highway Projects Total Payroll and employee benefits $ 53,836 128,143 94,196 16,366 - 292,541 Other 19,020 523,562 1,215 93 42,206 586,096 $ 72,856 651,705 95,411 16,459 42,206 878,637 (7) Joint Ventures k 40111h1 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, 2022 Total assets Deferred outflows of resources Total liabilities Deferred inflows of resources Net position (deficit) Revenue Expenses Change in net position *The December 31, 2023 information was not available as of the date of the issuance of these financial statements. 39 Page 200 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (7) Joint Ventures, Continued 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. General Capital Fund Fund Balance Sheet Date - December 31, 2022 Total assets $ Total liabilities Net capital (deficit) Revenue Expenses Change in net assets *The December 31, 2023 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 UA-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, 2022 Total assets $ Total liabilities Net assets Revenue Expenses Change in net assets *The December 31, 2023 information was not available as of the date of the issuance of these financial statements. 40 Page 201 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (8) Long-Term Liabilities The following table summarizes changes in the Town's long-term liabilities for the year ended December 31, 2023: Balance Balance Due January 1, December 31, Within 2023 Increases Decreases 2023 One Year Governmental activities: �` General obligation bonds payable $ 46,392,000 �971,000 3,292,000 52,071,300 3,651,300 Plus unamortized premium on bonds 2,169,504 238,409 "`... 228 2,251,685 163,079 48,561,504 9,209,409 '8.228 54,322,985 3,814,379 Other noncurrent liabilities: Compensated absences 383,523 - 58,350 325,173 Net pension(asset)-ERS (1,905,891) 6,863,444 - 4,957,553 Net pension liability-PFRS 946,733 8,074,267 - 9,021,000 - Total pension liability-length of service award program 1,835,993 163,392 - 1,999,385 - Total OPEB liability 111 75,117,103 11,212,339 - 86,329,442 - Total other non-current liabilities 76,377,461 26,313,442 58,350 102,632,553 - Governmental activities-long-term liabilities $124,938,965 35,522.851 3,506,578 156,955,238 3,814,379 Mamaroneck Housing Authority: Revenue bond payable $ 455,000 Lease payable 2,655,440 Component Unit-long-term liabilities $ 3,110,440 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. 41 Page 202 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (8) Long-Teen Liabilities, Continued (a) General Obligation Bonds Payable General Obligation Bonds payable at December 31, 2023 are comprised of the following individual issues: Amount Original Outstanding at Year of Issue Final Interest December 31, Purpose Issue Amount Maturity Rates 2023 Fire district improvements 2013 $ 996,000 May, 2026 2.590% $ 260,000 Fire district improvements 2016 2,185,000 July,2031 2.000 - 3.000% 1,230,000 Public improvements 2016 8,990,845 October, 2036 2.000- 2.300% 6,185,000 Refunding bonds 2017 7,040,000 March,2030 2.000 - 2.350% 3,905,000 Public improvements 2018 5,815,500 December, 2038 3.000- 5.000% 4,640,000 Public improvements 2018 1,400,000 December, 2038 3.000 - 5.000% 1,115,000 Fire district improvements 2019 3,830,000 September, 2039 2.000- 5.000% 3,290,000 Fire district improvements 2019 2,470,000 September,2039 2.000 - 5.000% 2,115,000 Public improvements 2020 3,385,000 August,2035 1.000- 5.000% 2,865,000 Refunding bonds 2020 8,115,000 May,2028 0.650- 2.000% 6,940,000 Public improvements 2021 6,100,000 August, 2040 1.375 - 5.000% 5,485,000 Public improvements 2022 4,175,000 October, 2042 4.000-5.000% 4,045,000 Fire district improvements 2022 1,082,000 October, 2037 4.000-5.000% 1,025,000 Public improvements 2023 3,016,600 September, 2039 2.710-4.000% 3,016,600 Public improvements 2023 5,954,700 September, 2053 2.680-4.250% 5,954,700 $ 52,071,300 Interest expenditures of$1,282,577 were recorded in the fund financial statements in the Debt Service Fund. Interest expense of $1,129,499 was recorded in the government-wide financial statements for governmental activities. In 2023, the Town issued two bonds payable totaling $8,971,300. The public improvements bonds have interest rates of 2.68% - 4.25% and the Town received premiums totaling $238,409. 42 Page 203 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (8) Long-Term Liabilities, Continued (b) Payments to Maturity The annual requirements to amortize the bonds outstanding as of December 31, 2023 are as follows: Year ending Principal Interest 2024 $ 3,651,300 1,558,224 2025 3,745,000 1,447,772 2026 3,865,000 1,334,910 2027 3,865,000 1,217,013 2028 3,750,000 1,097,272 2029 - 2033 16,490,000 3,907,718 2034 - 2038 11,165,000 1,961,133 2039 - 2043 2,810,000 812,406 2044 - 2048 1,230,000 457,200 2049 - 2053413 $ 5 ,071,300 000 13,984190,061 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, 2023 is comprised of the following: Amount Original Outstanding at Year of Issue Final Interest December 31, Purpose Issue Amount Maturity Rates 2023 Hommocks Park Apait,nents,Series B 2015 $650,000 October 2035 3.00-3.50% $ _ The annual requirements to amortize the bond outstanding as of December 31, 2023 is as follows: Year ending Principal Interest Total 2024 $ 30,000 13,294 43,294 2025 30,000 12,394 42,394 2026 30,000 11,494 41,494 2027 35,000 10,594 45,594 2028 2029 - 2033 2034 - 2035 43 Page 204 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (8) Long-Term Liabilities. Continued (c) Indebtedness - Component Unit, Continued The revenue bonds are payable from the revenues received by the Housing Authority from the operation of the project. The Town has guaranteed payment of bond principal and interest. The bonds are subject to redemption prior to maturity, at the direction of the Housing Authority and with the consent of the Town, upon the occurrence of one or more of the following events. 1) The Project is damaged or destroyed to the extent that; a) it cannot be reasonably repaired within a six month period or b) the Housing Authority would thereby be prevented from carrying on the normal rental operations of the project, as it existed prior to the damage, for a period of six months or more. 2) Title to, or the use of or possession of, all or substantially the entire project is condemned or taken under the exercise of the power of eminent domain by any governmental authority. Under this extraordinary redemption provision,the bonds are subject to redemption as a whole at any time, but not in part, at a redemption price equal to 100% of the outstanding principal amount thereof without discount, together with accrued interest to the date of redemption. At the option of the Housing Authority,the 2015 Series B bonds maturing on or after October 15, 2024 will be subject to redemption prior to maturity on any date on or after October 15, 2023. The bonds may be redeemed either as a whole or in part and if in part in order of maturity and in any amount within maturity, at the following redemption prices, plus accrued interest to the date of redemption. Redemption Period Redemption Price (Dates Inclusive) as a Percentage of Par October 15, 2024 100% (9) Compensated Absences Pursuant to its collective bargaining agreements, the Town is required to pay its civil service employees for accumulated sick leave upon retirement. The contract provides for the payment of $80 per day for those days earned in excess of 165 days but not more than 240 days. Maximum number of days to be paid will be 75 days. The contract also provides for these employees to be compensated at their regular rate of pay for unused vacation time upon separation of employment up to a maximum of 30 days. No payment is provided for unused sick leave or vacation time for police and fire employees. The value of compensated absences has been reflected in the government-wide financial statements. 44 Page 205 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (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 Systems' fiscal year ending March 31. (b) Pension Asset/Liability,Pension Expenses,and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions At December 31, 2023, 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, 2023 March 31, 2023 Net pension liability $ 4,957,553 9,021,000 Town's proportion of the net pension liability 0.0231186% 0.1637065% Change in proportion since the prior measurement date (0.0001962) (0.0029588) 45 Page 206 of 518 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 The net pension asset/liability was measured as of March 31, 2023 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, 2023, the Town recognized its proportionate share of pension expense in the government-wide financial statements of$1,850,792 for ERS and $2,897,072 for PFRS. Pension expenditures of $998,928 for ERS and $2,066,610 for PFRS were recorded in the fund financial statements and were charged to the following funds: ERS PFRS General $ 468,329 - Town Outside Villages 122,385 1,579,164 Special Districts 101,105 487,446 Highway 244,375 - Section 8 Housing Assistance 62,734 - Total $ 998,928 2,056,610 At December 31, 2023, the Town reported its proportionate share of deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: ERS PFRS Total Deferred Deferred Deferred Deferred Deferred Deferred Outflows Inflows Outflows Inflows Outflows Inflows Resources Resources Resources Resources Resources Resources Differences between expected and actual experience $ 528,018 139,227 881,712 - 1,409,730 139,227 Changes of assumptions 2,407,708 26,610 4,395,910 - 6,803,618 26,610 Net difference between projected and actual earnings on pension plan investments - 29,125 15,948 - 15,948 29,125 Changes in proportion and differences between Town contributions and proportionate share of contributions 273,353 36,356 455,653 222,926 729,006 259,282 Town contributions subsequent to the measurement date 756,604 - 1,592,211 - 2,348,815 - $ 3,965,683 231,318 7,341,434 222,926 11,307,117 454,244 46 Page 207 of 518 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 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 2024 $ 738,065 1,073,708 2025 (195,854) (146,943) 2026 1,072,364 2,696,607 2027 1,363,186 1,725,188 2028 177,737 $ 2,977,761 5,526,297 (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: Significant actuarial assumptions used in the valuations were as follows: ERS PFRS Measurement date March 31, 2023 March 31, 2023 Actuarial valuation date April 1, 2022 April 30, 2022 Investment rate of return, (net of investment expense including inflation) 5.9% 5.9% Salary increases 4.4% 6.2% Cost-of-living adjustments 1.5% 1.5% Inflation 2.9% 2.9% 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- 2021. The actuarial assumptions used in the April 1, 2022 valuation are based on the results of an actuarial experience study for the period April 1, 2015 -March 31, 2020. 47 Page 208 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (10)Pension Plans, Continued (c) Actuarial Assumptions, Continued 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% 4.30% International equity 15% 6.85% Private equity 10% 7.50% Real estate 9% 4.60% Opportunistic/ARS portfolio 3% 5.38% Credit 4% 5.43% Real assets 3% 5.84% Fixed income 23% 1.50% Cash 1% 0.00% * The real rate of return is net of the long-term inflation assumption of 2.5%. (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 1-percentage point lower(4.9%)or 1-percentage point higher(6.9%)than the current rate: 48 Page 209 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (10)Pension Plans, Continued (e) Sensitivity of the Proportionate Share of the Net Pension Asset/Liability to the Discount Rate, Continued 1% Current 1% Decrease Assumption Increase (4.9%) (5.9%) (6.9%) ERS - Employer's proportionate share of the net pension asset(liability) $ (11,980,279) (4,957,553) 910,752 PFRS -Employer's proportionate share of the net pension asset (liability) $ (18,814,696) (9.021,000) (919,512) (f) Pension Plan Fiduciary Net Position The components of each current-year net pension asset (liability) of all participating employers as of the respective measurement date were as follows: (Dollars in Millions) ERS PFRS Employers' total pension liability $ (232,627) (43,835) Plan fiduciary net position 211,183 38,325 Employers' net pension liability $ _(21,444) ( dID) Ratio of plan net position to the employers' total pension liability 90.78% 87.43% (g) Contributions to the Pension Plans Employer contributions to ERS and PFRS are paid annually and cover the period through the end of the System's fiscal year, which is March 31st. Retirement contributions as of December 31, 2023 represent the employer contribution for the period of April 1, 2023 through March 31, 2024 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, 2023 were $998,928 and $2,066,610,respectively. (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 31,2023. The Program is accounted for in the Town's financial statements within the Fire Protection District Fund. 49 Page 210 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (11)Length of Service Award Program, Continued (a) Plan Description and Benefits, Continued The Town of Mamaroneck Fire District (the District), established a defined benefit Service Award Program (referred to as a"LOSAP" - Length Of Service Awards Program- under Section 457(e)(11) of the Internal Revenue Code) effective January 1, 1999 for the active volunteer firefighter members of the District. This is a single employer defined benefit plan. The Program was established pursuant to Article 11-A of the New York State General Municipal Law. The Program provides municipally-funded deferred compensation to volunteer firefighters to facilitate the recruitment and retention of active volunteer firefighters. The District is the Sponsor of the Program and the Program administrator. An eligible Program Participant is defined to be an active volunteer firefighter who is at least 18 years of age and has earned one year of Service Award Program Service Credit. An active volunteer firefighter earns a year of Service Credit for each calendar year after the establishment of the Program in which he or she accumulates 50 points. Points are granted for the performance of certain firefighter activities in accordance with a system established by the Sponsor on the basis of a statutory list of activities and point values. A Participant may also receive Service Credit for five years of active volunteer firefighting service rendered prior to the establishment of the Program. Participants acquire a non-forfeitable right to be paid a Service Award after earning five years of Service Credit, becoming totally and permanently disabled, dying while an active volunteer or upon attaining the Program's Entitlement Age while an active volunteer. The Program's Entitlement Age is age 60, and is the age at which benefits begin to be paid to Participants. 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. 50 Page 211 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (11)Length of Service Award Program, Continued (b) Employees Covered by Benefit Terms Active Members 33 Vested-Terminated 28 Retired and Beneficiaries 6 Total 67 (c) Actuarial Assumptions The total pension liability in the January 1, 2023 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Inflation: 0.0% Investment rate of return: 3.79%net of pension plan investment expense, including inflation Salary Scale: Not applicable Mortality: No pre-retirement mortality; post retirement RP2000 projected to 2030 • 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$1,999,385 was measured as of December 31, 2023 and was determined using an actuarial valuation as of January 1, 2023. (e) Changes in the Total Pension Liability Balance as of January 1, 2023 $ 1,835,993 Service cost 44,106 Interest 69,111 Differences between expected and actual experience (22,647) Changes of assumptions 99,982 Benefit payments and expenses (27,160) Balance as of December 31, 2023 $ 1,999,385 51 Page 212 of 518 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 For the year ended December 31, 2023, the District recognized pension expense of$76,395. At December 31, 2023, the District reported deferred outflows of resources and deferred inflows of resources related to the pension from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Differences between expected and actual experience $ 27,492 80,019 Changes of assumptions 621,727 877,924 $ 649,219 957,943 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 2024 $ (36,822) 2025 (36,822) 2026 (36,818) 2027 (40,075) 2023 (40,073) Thereafter (118,114) $ (308,724) (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, 2023 measurement date, calculated using the discount rate of 3.79%, as well as what the District's total pension liability would be if it were calculated using a discount rate that is 1-percentage point lower (2.79%) or 1-percentage point higher (4.79%) than the current rate: 1% Current 1% Aill Decrease Assumption Increase (2.79%) (3.79%) (4.79%) Total pension liability $ 2,446,767 1,999,385 1,653,347 52 Page 213 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (12) Other Post Employment Benefit Liability (OPEB) (a) Plan Description and Benefits Provided In addition to providing pension benefits, the Town provides certain health care benefits for retired employees through a single employer defined benefit 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. (b) Employees Covered by Benefit Terms At December 31, 2023, 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$86,329,442 was measured as of December 31,2023, and was determined by an actuarial valuation as of January 1, 2023. (d) Actuarial Assumptions mmilIM The total OPEB liability in the January 1, 2023 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 4.00% 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. 53 Page 214 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (12) Other Post Employment Benefit Liability (OPEB), Continued (e) Changes in the Total OPEB Liability The Town's change in the total OPEB liability for the year ended December 31, 2023 is as follows: Total OPEB liability - beginning of year $ 75,117,103 Service cost 2,035,941 Interest 3,177,652 Differences between expected and actual experience 4,777,498 Changes in assumptions 4,000,599 Benefit payments (2,779,351) Total OPEB liability - end of year $ 86,329,442 (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 1-percentage point lower (3.0%) or 1-percentage point higher (5.0%) than the current discount rate: 1% Current 1% Decrease Assumption Increase (3.0%) (4.0%) (5.0%) Total OPEB liability $ 99,903,759 86,329,442 75,378,307 (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 1- percentage point lower (7.0% decreasing to 4.0%) or 1-percentage point higher (9.0% decreasing to 6.0%) than the current healthcare cost trend rates: Healthcare 1% Cost Trend 1% Decrease Rates Increase (7.0% (8.0% (9.0% decreasing decreasing decreasing to 4.0%) to 5.0%) to 6.0%) Total O' iability $ 74,560,259 86,329,442 101,186,417 54 Page 215 of 518 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 For the year ended December 31, 2023, the Town recognized OPEB expense of$2,447,583 in the government-wide financial statements. At December 31, 2023, the Town reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Differences between expected and actual experience $ 6,750,722 2,050,997 Changes of assumptions 9,318,608 19,315,901 $ 16,069,330 21,366,898 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 2024 $ (1,825,086) 2025 (1,521,326) 2026 (3,706,773) 2027 1,755,617 $ (5 2� 97,568) (13)Interfund Activity r The balances reflected as due from/to other funds at December 31, 2023 were as follows: { Due Due Fund From To General $ 8,563,073 42,552,039 Town Outside Villages 5,357,608 - Special Districts 3,019,316 - Highway 2,589,111 - Capital Projects 18,836,336 - Nonmajor Governmental 4,186,595 - $ 42,552,039 42,552,039 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. 55 Page 216 of 518 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: Transfers Transfers In Out General S 207,719 4,798,102 Town Outside Villages 1,254,307 1,264,427 Special Districts 795,183 2,790,099 Highway 48,194 1,305,245 Capital Projects 4,870,802 929,779 Nonmajor Governmental 4,352,633 441,186 $ 11,528,838 11,528,838 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 7 is currently being fined by the Federal government and New York State Department of Health for not meeting a Supreme Court of the State of New York ruling requiring the construction of a filtration plant by December 3, 2008. The Town's share of the fines is anticipated to be approximately 16.7% of$9.2 million or $1,528,000. The Town has not accrued their share of the fine in the Special District-Water District Fund as settlement is in negotiations and the settlement may include payments and multiple capital projects and this is the liability of the WJWW. The Town has executed a joint agreement with three surrounding municipalities regarding violations of provisions of the Clean Water Act in February 2024. The Town's share of the $610,000 settlement is 40% or $244,000. The Town has accrued their share of the penalty in 2023 in the Town Outside Villages Fund. 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 deteiinined at the present time and any refunds resulting from adverse settlements will be funded in the year in which the payments are made. 56 Page 217 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (14) Significant Contingencies, Continued (b) Risk Management The primary government purchases various conventional liability and workers' compensation insurance policies to protect against potential losses. The general liability policy provides coverage of$1 million per occurrence, not to exceed an aggregate of up to $3 million. In addition, there is a public officials liability policy providing coverage of$1 million per claim, not to exceed an aggregate of up to $2 million. Finally, there is an excess liability policy of$20 million per occurrence,not to exceed an aggregate of up to $40 million. The Town's workers' compensation policy provides coverage at statutory levels. Settled claims resulting from these risks have not exceeded commercial insurance coverage in any of the past three fiscal years. The 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 31,2023 amounted to$4,331 and,therefore,detail information has been excluded from these financial statements. 1‘6S) 57 Page 218 of 518 TOWN OF MAMARONECK, NEW YORK Required Supplementary Infoiination Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - General Fund Year ended December 31, 2023 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 5,875,300 5,875,300 5,790,484 (84,816) Real property tax items 738,500 738,500 984,811 246,311 Departmental income 3,412,705 3,433,486 3,480,963 47,477 Intergovernmental charges - - 7,400 7,400 Use of money and property 526,453 526,453 1,279,758 753,305 Licenses and permits 62,300 62,300 88,248 25,948 Fines and forfeitures 225,000 225,000 273,235 48,235 Sale of property and compensation for loss - - 137,751 137,751 State aid 1,605,500 1,633,423 1,201,062 (432,361) Federal aid 67,780 67,780 372,035 304,255 Miscellaneous 167,500 167,359 211,834 44,475 Total revenue 12,681,038 12,729,601 13,827,581 1,097,980 Expenditures: General governmen rt 4,715,159 4,797,316 4,384,974 412,342 Health 450,000 450,000 188,335 261,665 Transportation 16,800 22,898 7,762 15,136 Economic assistance and opportunity 508,922 514,732 513,089 1,643 Culture and recreation 3,133,432 3,217,706 3,038,593 179,113 Home and community services 79,050 80,050 60,200 19,850 Employee benefits 2,705,769 2,571,889 2,527,331 44,558 Total expenditures 11,609,132 11,654,591 10,720,284 934,307 mess of revenue over expenditures 1,071,906 1,075,010 3,107,297 2,032,287 Other financing sources (uses): Transfers in 157,265 207,719 207,719 - Transfers out (4,305,171) (5,019,358) (4,798,102) 221,256 Total other financing sources (uses) (4,147,906) (4,811,639) (4,590,383) 221,256 Net change in fund balance $ (3,076,000) (3,736,629) (1,483,086) 2,253,543 Fund balance at beginning of year 10,054,861 Fund balance at end of year $ 8,571,775 58 Page 219 of 518 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, 2023 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 9,928,000 9,928,000 9,928,000 - Nonproperty tax items 3,050,000 3,495,702 3,456,863 (38,839) Departmental income 368,818 902,989 890,993 (11,996) Use of money and property - 15,266 96,996 81,730 Licenses and permits 989,000 1,129,702 1,284,154 154,452 Fines and forfeitures 5,000 5,000 5,287 287 Sale of property and compensation for loss - 11,105 18,934 7,829 State aid - 74,997 37,498 (37,499) Federal aid 5,500 5,500 4,245 (1,255) Miscellaneous - 10,000 3,951 (6,049) Total revenue Ilk14,346,318 15,578,261 15,726,921 148,660 Expenditures: General government sup.. 1,731,199 2,131,984 1,778,588 353,396 Public safety 7,242,141 7,720,266 7,431,404 288,862 Health 89,100 89,100 89,100 - Transportation 34,750 34,750 18,176 16,574 Culture and recreation 1,474,393 1,473,616 1,465,099 8,517 Home and community service'. 388,644 472,872 306,972 165,900 Employee benefits 5,198,801 5,486,688 5,467,150 19,538 Total expenditures 16,159,028 17,409,276 16,556,489 852,787 Excess(deficiency)of revenue over expenditures (1,812,710) (1,831,015) (829,568) 1,001,447 Other financing sources (uses): Transfers in lk 950,840 950,840 1,254,307 303,467 h Transfers out (1,183,740) (1,264,427) (1,264,427) - Total other financing sources (uses) (232,900) (313,587) (10,120) 303,467 Net change in fund balance $(2,045,610) (2,144,602) (839,688) 1,304,914 Fund balance at beginning of year 6,878,876 Fund balance at end of year $ 6,039,188 59 Page 220 of 518 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, 2023 Variance Budget Amounts Ac Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 8,353,305 8,353,305 8,353,300 (5) Departmental income 2,803,200 2,828,953 3,011,774 182,821 Intergovernmental charges 130,454 130,454 128,643 (1,811) Use of money and property 19,206 33,342 101,189 67,847 Sale of property and compensation for loss - - 13,356 13,356 State aid - 45,213 60,346 15,133 Total revenue 11,306,165 11,391,267 11,668,608 277,341 Expenditures: Public safety 2,279,411 2,480,002 2,381,705 98,297 Health 1,484,330 1,483,458 1,457,126 26,332 Transportation 154,723 154,584 135,987 18,597 Home and community services 3,158,573 2,858,260 2,616,292 241,968 Employee benefits 2,218,430 2,100,922 2,082,251 18,671 Total expenditures 9,295,467 9,077,226 8,673,361 403,865 Excess of revenue over expenditures 41111.1 2,010,698 2,314,041 2,995,247 681,206 Other financing sources (uses): Transfers in - 795,183 795,183 - Transfers out (2,407,998) (2,790,099) (2,790,099) - Total other financing sources (uses) (2,407,998) (1,994,916) (1,994,916)Net change in fund balance $ (397,300) 319,125 1,000,331 681,206 Fund balance at beginning of year 4,513,872 Fund balance at end of year $ 5,514,203 60 Page 221 of 518 TOWN OF MAMARONECK, NEW YORK Required Supplementary Infoiination Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - Highway Fund Year ended December 31, 2023 Ali(.. , Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 6,023,700 6,023,700 6,023,700 - Intergovernmental charges 573,800 573,800 528,465 (45,335) Use of money and property 9,500 9,500 79,605 70,105 Sale of property and compensation for loss 26,500 26,500 73,555 47,055 State aid - - 6,907 6,907 Miscellaneous 1111" - - 2,399 2,399 Total revenue 6,633,500 6,633,500 6,714,631 81,131 Expenditures: Transportation 3,774,420 3,798,184 3,237,108 561,076 Employee benefits fill.. 1,607,065 1,607,065 1,535,906 71,159 Total expenditures 5,381,485 5,405,249 4,773,014 632,235 Excess of revenue over expenditures 1,252,015 1,228,251 1,941,617 713,366 Other financing sources (uses): Transfers in - 48,194 48,194 - Transfers out (1,252,015) (1,305,245) (1,305,245) - Total other financing sources (uses) (1,252,015) (1,257,051) (1,257,051) - Net change in fund balance $ - (28,800) 684,566 713,366 Fund balance at beginning of year 2,104,391 Fund balance at end of year $ 2,788,957 61 Page 222 of 518 .-. .-. bA a) r N � N t- 0co 3 0 CT• kn.' 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C O O a1 V5 1/46 O c N -• - 4_" N NN M N- NNNc cC N O w 64 �- 64 O c H 5 a) cn a) � a) .c C4 O = cn O i" O sU, a) , A O O O 00 +J A :.,,r, _ 1-Uv14 `=i N a) UUa)C/� > 0 0a a, a� ^a U a c czt o ;- •C i a O uc 4=. C a) 0A 0- O -6 O U a) Q 'UO kI a) 0~ - >, U 0 ac'Z _ a) ,, U O cd O �' czt E 4, a) a) s- a OA '0 cyC a) A .Z O 0 = O X O o r O 7 F. c E o a) c o o 0 t ob)J p 0 .U ,� �- a) 9 , -, 000 ca) al czt 0 ai co .) a) a, - c a c c c a) a, a, 1. O 4, cc; cc; - - a) c4L15 � ci c%5 a) a, xHxW i H H a) -0 -0 aai ¢ 5 0 0 r� w O Z L C.T. Page 228 of 518 TOWN OF MAMARONECK,NEW YORK Other Supplementary Infoiiiiation Combining Balance Sheet -Nonmajor Governmental Funds December 31, 2023 Tri- Section 8 Municipal Debt Housing Cable T.V. Service Assistance Total Assets Receivables - due from other funds - 3,296,896 889,699 4,186,595 Liabilities and Fund Balances Liabilities - accounts payable - 9,912 9,912 Fund balances: Restricted - 203,258 - 203,258 Assigned - 3,093,638 879,787 3,973,425 Total fund balances - 3,296,896 879,787 4,176,683 Total liabilities and fund balances $ - 3,296,896 889,699 4,186,595 1111111111111.1W1 68 Page 229 of 518 O kr1 M 00 N k/') O IN CT M 1/40 VD O M M o0 —, c*M N O O N O V) O M 0o kn CT 0o .— 00 4--i •-i in O O in ,--, d- •-- 00 .-, N VD al V 00 IrZ N N O kr co- N •-- CT- N VD- --, O, —, N cM i.0 CT 0o 00 in M in dt O 00 N H M �O N •-- N. N. 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N 3 . - ,- - , T. � � N0 U N Z 0 w -, INior -EA U � •c tu W coa „in 04 a) -0 aa)) <( E U Q Q• a a, -v ,4 ci aa)i w '� O , '-' a) a) c O W d'illi:P:41") a) i" a) 0 0cn on o b a) 0 0 a) to ao y ¢, > '" VI Q, a) N -a) �� • '55•" H UO 4, N H W to a) 5 H 5 cd O O Oca, O vi N N •- p'' cn a) N > Z Ls, ai W b 4, H H 0 a)4 W 0 Z r. w Page 230 of 518 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Project-Length Schedule-Capital Projects Fund Inception of Project through December 31,2023 Fund Balance (Deficit)at Project Project Expenditures Unexpended Total December 31, Project Number Budget and Transfers Balance Revenue 2023 Justice Court Equipment 28-4 $ 48,500 48,500 - 48,543 43 EOC-Trunk Radio Equipment 2012-16 8,500 6,038 2,462 8,500 2,462 Ice Rink Improvements-Drainage 2012-24 71,593 55,957 15,636 71,593 15,636 Sanitary Sewer Pump Station 2014-23 35,500 27,421 8,079 35,500 8,079 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 2015-45 395,000 223,693 171,307 80,000 (143,693) Guardrails 2015-46 76,100 59,416 16,684 76,100 16,684 Town Center Building Improvement 2016-14 421,935 320,294 101,641 421,935 101,641 Conservation Trails 2016-39 52,750 28,415 24,335 52,750 24,335 Parking Lot Town Center 2016-48 847,228 828,995 18,233 847,228 18,233 Town Center Building Improvement 2017-14 286,487 271,787 14,700 286,487 14,700 Ice Rink Improvements-Exterior Doors 2017-24 54,800 54,800 - 54,800 - 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 Senior Center Improvements 2017-58 16,000 16,000 - 16,000 - Town Center Building Improvement 2018-14 581,031 - 581,031 581,030 581,030 Parking Lot Improvement 2018-48 570,300 404,105 166,195 570,300 166,195 Sanitary Sewer Improvement 2018-60 5,918,818 4,458,888 1,459,930 4,904,338 445,450 Traffic Control Devices 2018-61 1,004,060 98,134 905,926 1,004,060 905,926 Rye Lake UV Facility 1352-12 1,860,800 1,788,375 72,425 1,860,800 72,425 Rye Lake Filtration 1364-12 23,472,700 1,380,559 22,092,141 6,875,000 5,494,441 Water Shaft 22 Chlorination 1365-12 187,488 187,488 - 187,488 - Rye Lake Reg Vault#2 1367-12 62,170 62,170 - 62,170 - 2020 Paving 1368-12 500,000 250,000 250,000 500,000 250,000 Purchase Booster Pump Station 1373-12 247,000 247,000 - 247,000 - Rye Lake Vault#3 1374-12 152,440 152,440 - 152,440 - Water Storage Tank#1 Rehab 1375-12 310,441 310,441 - 310,441 - Weaver Street Pump Station&PRV Upgrades 1378-12 83,700 83,700 - 83,700 - Paving-TX from 1348.12 1379-12 200,000 200,000 - 200,000 - Purchase Water Storage Tank#2 Rehabilitation 1382-12 310,441 302,345 8,096 310,441 8,096 Brevoort Lane Water Main 1384-12 117,758 117,758 - 117,758 - Purchase Water Storage Tank Remediation 1385-12 36,800 36,800 - 36,800 - Rye Lake Turbity Curtain 1386-12 168,200 29,902 138,298 168,200 138,298 Purchase Booster St-Upgrade-Phase 2 1387-12 202,400 198,301 4,099 176,987 (21,314) Lakeside Drive Water Main 1392-12 231,672 231,672 - 231,672 - WJWW Garage Repair 1393-12 565,535 460,717 104,818 565,535 104,818 Fire HQ Lower Level Renovation, 2019-29 2,289,000 2,245,588 43,412 2,289,000 43,412 Sheldrake Improvements 2019-40 127,000 39,169 87,831 127,000 87,831 Senior Center Improvements 2019-58 431,826 431,826 - 431,826 - LVAC Building Improvements 2019-59 48,957 48,957 - 48,957 - Waverly Avenue Bridge Improvement 2019-62 4,532,507 850,411 3,682,096 762,355 (88,056) Hillside Avenue Bridge Improvement 2019-63 22,912 2,688 20,224 22,912 20,224 Stone Masonry Repairs 2019-65 146,853 58,221 88,632 146,853 88,632 Comprehensive Plan 2019-66 180,000 138,356 41,644 180,000 41,644 Pagers and Communication Equipment 2019-67 46,350 43,361 2,989 46,350 2,989 Roads, Sidewalks and Curbs 2020-04 1,245,480 1,037,361 208,119 1,245,480 208,119 (Continued) 70 Page 231 of 518 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 2023 Highway,Vehicles and Equipment 2020-06 $ 175,016 149,515 25,501 175,016 25,501 Sanitation Vehicle 2020-09 635,574 298,402 337,172 607,074 308,672 Town Center Flooring-1st and 2nd floor 2020-14 1,282,529 98,809 1,183,720 1,282,529 1,183,720 GIS Software 2020-19 43,300 29,741 13,559 43,300 13,559 Computer Software and Hardware 2020-20 468,309 337,312 `,. 130,997 468,309 130,997 Ice Rink Office Improvement 2020-24 345,500 31,331 314,163 345,500 314,163 Pool Improvements 2020-25 3,318,500 - 3,318,500 1,048,500 1,048,500 Memorial Park Playground 2020-31 793,330 780,391 12,939 793,330 12,939 Meadow Mowing 2020-34 9,000 9,000 - 9,000 - Sheldrake Improvements 2020-40 23,000 - 23,000 23,000 - 23,000 Senior Center Building Improvements 2020-58 395,500 8,762 386,738 87,500 78,738 LVAC Building Equipment 2020-59 170,953 162,528 8,425 170,953 8,425 Pagers and Communication Equipment 2020-67 108,552 108,552 - 108,552 - Vehicles 2020-72 1,260,043 757,584 502,459 1,260,043 502,459 Highway-Sidewalks 2020-73 1,390,670 1,310,147 80,523 1,390,670 80,523 Police Ballistic Equipment 2020-77 65,196 53,319 11,877 65,196 11,877 Harmon Drive Sidewalk 2020-78 270,830 270,830 - 270,830 - Sheldrake Trails 2020-79 10,000 - 10,000 10,000 10,000 Madison Avenue Green Improvements 2020-80 1,230,000 92,982 1,137,018 230,000 137,018 Town Center LMCTV 2020-90 500,000 - 500,000 - - Nancy Lane Storm Sewer Extension 2021-13 35,000 - 35,000 35,000 35,000 Ambulance Toughbook Replacement 2021-20 135,946 131,598 4,348 135,946 4,348 Fire Station HVAC 2021-29 100,000 12,200 87,800 100,000 87,800 Heart Monitor Replacement 2021-33 97,800 72,264 25,536 97,800 25,536 Highway Tree Garage Reconstruction 2021-38 587,000 16,884 570,116 385,000 368,116 Senior Center Parking Lot 2021-48 627,783 548,094 79,689 627,783 79,689 Ice Rink Dehumidification Wheel 2021-71 32,010 32,010 - 32,010 - Police License Plate Reader 2021-77 46,084 30,084 16,000 46,084 16,000 Overhead Lube System-Vehicle Garage 2021-84 135,000 114,881 20,119 135,000 20,119 Message Boards/Light Tower-Highway 2021-85 37,000 35,470 1,530 37,000 1,530 Police Storage Shed 2021-86 12,000 - 12,000 12,000 12,000 East Valley Stream Bridge 2021-87 567,000 63,672 503,328 387,000 323,328 Richbell Road Playground 2021-88 74,250 74,250 - 74,250 - Financial Enterprise System 2021-89 469,136 364,906 104,230 469,136 104,230 Sign Shop Storm Isaias 2021-91 1,351,279 114,578 1,236,701 451,279 336,701 Sanitation Food Scrap Vehicle 2022-09 80,000 78,311 1,689 16,000 (62,311) Traffic Signal Replacement-3 Locations (Myr/Murry;Palmer/Rich;Forest at Murray) 2022.61 776,130 33,479 742,651 776,130 742,651 Security Cameras-Ice Rink jr 2022.94 60,000 52,050 7,950 60,000 7,950 Extracation tools-Fire Dept 2022.95 97,948 57,721 40,227 97,948 40,227 Furniture-Engineering 2022.96 26,500 9,548 16,952 26,500 16,952 Fenimore Road Culvert mr 2022-97 147,839 87,839 60,000 147,839 60,000 Generator-Highway 2023-03 167,500 8,333 159,167 167,500 159,167 Highway,Vehicles and Equipment 2023-06 361,200 3,845 357,355 361,200 357,355 Storm Water Drainage Study 2023-35 367,300 35,211 332,089 67,300 32,089 Highway Garage Drainage Improvements 2023-36 182,300 1,855 180,445 114,000 112,145 Catch Basic Filter 2023-37 81,800 - 81,800 - - Various 8760.92 1,863,435 454,624 1,408,811 1,622,178 1,167,554 $ 70,662,024 25,264,975 45,397,049 42,795,464 17,530,489 71 Page 232 of 518 ry"' fig"? EFPRGROUP CAsd 6390 Main Street,Suite 200 Williamsville,NY 14221 OP 34.0700 0.546.7556 716.634.0764 w EFPRgroup.com 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 STANDARDSIhsi 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, 2023, and the related notes to financial statements, which collectively comprise the Town's basic financial statements, and have issued our report thereon dated , 2024. 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. AVA 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. 72 Page 233 of 518 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 , 2024 73 Page 234 of 518 "EFPRGROUR CCU 6390 Main Street,Suite 200 Williamsville,NY 14221 1P 34.0700 .546.7556 16.634.0764 EFPRgroup.com INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDAN - ` The Honorable Supervisor and Town Board of the Town of Mamaroneck, New York Report on Compliance for Each Major Federal Program Opinion on Each Major Federal Program We have audited the Town of Mamaroneck, New York's (the Town) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on the Town's major federal program for the year ended December 31, 2023. The Town's major federal program is 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 its major federal program for the year ended December 31, 2023. 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 the major federal program. Our audit does not provide a legal determination of the Town's compliance with the compliance requirements referred to above. 74 Page 235 of 518 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 75 Page 236 of 518 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 , 2024 V 76 Page 237 of 518 TOWN OF MAMARONECK,NEW YORK Schedule of Expenditures of Federal Awards December 31, 2023 Assistance Pass-through Expenditures Listing Grantor's Federal to Federal Grantor/Pass-Through Grantor/Program Title Number Number Expenditures Subrecipients U.S. Department of Housing and Urban Development: Direct recipient- Section 8 Housing Choice Vouchers 14.871 N/A $ 3,516,113 Passed through the County of Westchester,New York- Community Development Block Grants/Entitlement Grants 14.218 N/A 99,000 Total U.S. Department of Housing and Urban Development 3,615,113 U.S. Department of Justice -direct recipient- Bulletproof Vest Partnership Program 16.607 N/A 4,245 U.S. Department of Treasury- direct recipient- COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 N/A 281,512 U.S. Department of Health and Human Services - Indirect Programs -Passed through County of Westchester, New York-aging cluster: Aging Cluster: Special Programs for the Aging-Title III, Part B -Grants for Supportive Services and Senior Centers 93.044 AGE16860415 710335 25,768 Nutrition Services 93.045 AGTE9420415 710335 50,826 Total U.S.Department of Health and Human Services 76,594 U.S. Department of Homeland Security-passed through New York State-Disaster Grants -Public Assistance (Presidentially Declared Disasters) 97.036 NY4397 357,087 Total Expenditures of Federal Awards $ 4,334,551 See accompanying notes to schedule of expenditures of federal awards. 77 Page 238 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Schedule of Expenditures of Federal Awards December 31, 2023 (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, 2023. 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 Unifoiiii 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 Rat-,,' 'aa The Town has el-cted not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. (4) Subrecipients For the year ended December 31, 2023, the Town provided no funds to subrecipients. (5) Nonmonetary Assistance For the year ended December 31, 2023, the Town received no nonmonetary assistance. 78 Page 239 of 518 TOWN OF MAMARONECK,NEW YORK Schedule of Findings and Questioned Costs Year ended December 31, 2023 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: Unmodified Internal control over financial reporting: 1. Material weakness(es) identified? Yes x No 2. Significant deficiency(ies) identified? Yes x None reported 3. Noncompliance material to financial statements noted? Yes x No Federal Awards: Internal control over major programs: 11 4. Material weakness(es) identified? Yes x No 5. Significant deficiency(ies) identified? Yes x None Reported Type of auditors' report issued on compliance for major programs: Unmodified 6. Any audit findings disclosed that are required to be reported in accordance with 2 CFR Section 200.516(a) (Uniform Guidance)? MIIOW Yes x No 7. The Town's major program audited was: Assistance Listing Name of Federal Program Number Section 8 Housing Choice Vouchers 14.871 8. Dollar threshold used to distinguish between Type A and Type B programs. mi $750,000 9. Auditee qualified as low-risk auditee? x Yes No Part II - FINANCIAL STATEMENT FINDINGS SECTION No reportable findings. Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION No reportable findings. 79 Page 240 of 518 TOWN OF MAMARONECK,NEW YORK Status of Prior Audit Findings Year ended December 31, 2023 There were no audit findings in the prior year financial statements (December 31, 2022). .1114- L 80 Page 241 of 518 TOWN OF MAMARONECK,NEW YORK Town Justice Court Statement of Cash Receipts, Cash Disbursements and Cash Balances December 31, 2023 art., Page 242 of 518 TOWN OF MAMARONECK, NEW YORK Table of Contents Page Independent Auditors' Report 1 - 2 Statement of Cash Receipts, Cash Disbursements and Cash Balances 3 Note to Financial Statements 4 * * * * * Page 243 of 518 EFPRGROUP CAsd 6390 Main Street,Suite 200 Williamsville,NY 14221 P 34.0700 INDEPENDENT AUDITORS' REPORT .546.7556 16.634.0764 EFPRgroup.com 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 cash basis 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, 2023, 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, 2023 and the respective changes in cash basis 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 P 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. Emphasis of Matter-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 the cash basis of accounting described in the note to the financial statements, and determining that the cash basis of accounting is an acceptable basis for the preparation of the financial statement in the circumstances. Management is responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statement that are free from material misstatement, whether due to fraud or error. Page 244 of 518 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 of time. We are required to communicate with those charged with governance regarding,among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit. Williamsville, New York • 2024 .. ) Page 245 of 518 TOWN OF MAMARONECK, NEW YORK Town Justice Court Statement of Cash Receipts, Cash Disbursements and Cash Balances Year ended December 31, 2023 Justice Justice Brescia Meister Joint Fine Fine Bail Account Account Account Cash receipts: Bail $ - 16,500 Fines, fees and other 110,768 161,717 Total cash receipts 110,768 161,717 16,500 Cash disbursements: Remittances to Town of Mamaro - 1., 110,304 158,295 ,... Bail refund - 2,250 II Total cash disbursements 110,304 158,295 2,250 Net change in cash balances 464 3,422 14,250 Cash balances at beginning of year 6,401 7,843 2,425 Cash balances at end of year AS $ 6,865 11,265 16,675 Cash balances represented by: Amounts due to Town- December dispositions 6,865 11,265 - Undisposed cases - 16,675 Total cash balances - December 31, 2023 $ 6,865 11,265 16,675 \O) See accompanying note to financial statement. 3 Page 246 of 518 TOWN OF MAMARONECK, NEW YORK Town Justice Court Note to Financial Statement December 31, 2023 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, 2023. The Town was invested only in the above mentioned obligations and, accordingly, was not exposed to any interest rate or credit risk. 4 Page 247 of 518 " EFPRGRouR Cl S 6390 Main Street,Suite 200 Williamsville,NY 14221 P . 4.0700 REPORT TO THE BOARD 16.634.0764 716.434.0744 EFPRgroup.com , 2024 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, 2023. 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 2023. 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, 2023, we evaluated the key factors and assumptions used to develop the accounting estimates and determined that they are reasonable in relation to the financial statements taken as a whole. Page 248 of 518 The Honorable Supervisor and Town Board Town of Mamaroneck,New York Page 2 Significant Disclosures Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The financial statement disclosures are neutral, consistent and clear. Difficulties Encountered in Performing the Audit We encountered no difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. Disagreements with Management For purposes of this report, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. We are pleased to report that no such disagreements arose during the course of our audit. Ai. 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. Page 249 of 518 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 fmancial 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, 1\1) EFPR GROUP, CPAs, PLLC Page 250 of 518 7. ul 1 rri Town of Mamaroneck in # x Town Center FOUNDED 1661 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: 2023 Town Justice Court Audit Date: April 10, 2023 Attached is a memo from Town Comptroller, Tracy Yogman, regarding the 2023 Justice Court Statements. The auditors from EFPR Group will attend the meeting to provide an overview and any questions the Board may have. Action Requested: Resolved, that the Town Board acknowledges that an audit report for the Town of Mamaroneck Justice Court has been completed, and that the Town Board has reviewed and accepted the report. Page 251 of 518 u_r "v t; rn Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 tyogman@townofmamaroneckNY.org Date: April 10, 2024 To: Meredith Robson, Town Administrator From: Tracy Yogman, Town Comptroller Subject: 2023 Town Justice Court Audit General: Attached are the following documents in connection with the 2023 Town Justice Court Audit: The Uniform Justice Court Act requires that each year town and village justices must provide their records and dockets to be examined and audited. The Town Justices of the Town of Mamaroneck have provided their records and EFPR Group, the Town's auditors, have conducted an audit of the records,which is attached for your review. Another requirement of the law is a resolution of the Town Board to acknowledge that the examination and audit has been conducted. Attachment/s: 2023 Justice Court Statements Page 252 of 518 TOWN OF MAMARONECK,NEW YORK Town Justice Court Statement of Cash Receipts, Cash Disbursements and Cash Balances December 31, 2023 Page 253 of 518 TOWN OF MAMARONECK,NEW YORK Table of Contents Page Independent Auditors' Report 1 - 2 Statement of Cash Receipts, Cash Disbursements and Cash Balances 3 Note to Financial Statements 4 * * * * * Page 254 of 518 EFPRGROUP CD/NA 6390 Main Street,Suite 200 Williamsville,NY 14221 P 716 634 0700 INDEPENDENT AUDITORS' REPORT TF 800 546.7556 F 716 634 0764 w EFPRgroup.com 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 cash basis 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, 2023, 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, 2023 and the respective changes in cash basis 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. Emphasis of Matter-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 the cash basis of accounting described in the note to the financial statements, and determining that the cash basis of accounting is an acceptable basis for the preparation of the financial statement in the circumstances. Management is responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statement that are free from material misstatement, whether due to fraud or error. Page 255 of 518 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 of time. We are required to communicate with those charged with governance regarding,among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit. Williamsville,New York , 2024 2 Page 256 of 518 TOWN OF MAMARONECK,NEW YORK Town Justice Court Statement of Cash Receipts, Cash Disbursements and Cash Balances Year ended December 31, 2023 Justice Justice Brescia Meister Joint Fine Fine Bail Account Account Account Cash receipts: Bail $ - - 16,500 Fines, fees and other 110,768 161,717 - Total cash receipts 110,768 161,717 16,500 Cash disbursements: Remittances to Town of Mamaroneck 110,304 158,295 - Bail refund - - 2,250 Total cash disbursements 110,304 158,295 2,250 Net change in cash balances 464 3,422 14,250 Cash balances at beginning of year 6,401 7,843 2,425 Cash balances at end of year $ 6,865 11,265 16,675 Cash balances represented by: Amounts due to Town- December dispositions 6,865 11,265 - Undisposed cases - - 16,675 Total cash balances - December 31, 2023 $ 6,865 11,265 16,675 See accompanying note to financial statement. 3 Page 257 of 518 TOWN OF MAMARONECK,NEW YORK Town Justice Court Note to Financial Statement December 31, 2023 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, 2023. The Town was invested only in the above mentioned obligations and, accordingly, was not exposed to any interest rate or credit risk. 4 Page 258 of 518 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 10, 2024 at 8:00 PM or as soon thereafter as is possible,to consider the"Separation of the Rules regarding the Outdoor Operation of Power Tools from the Rules regarding the Operation of Leaf Blowers, and the Phase-out of Gasoline-Powered Leaf Blower", at the Town Center, 740 W. Boston Post Road, Mamaroneck, New York. Purpose: In 1995, citing the unacceptable noise levels heard by residents in dozens of homes surrounding the site where power tools or gasoline-powered leaf blowers are being used,the negative impact of their constant use on the peace, quiet, health and welfare of the community,and noting that their use diminishes the quality of life in our community,the Town passed a local law that limited the use of such devices to certain months and to certain hours. Much more is now known about the effects of gasoline-powered leaf blowers upon the environment. They emit greenhouse gases into the atmosphere and noxious fumes at ground level that can be inhaled by persons and animals in the vicinity of their use. They generate a louder noise over a longer distance than leaf blowers that are not powered by internal combustion engines. Moreover, advances in technology have made electric-powered leaf blowers increasingly more efficient and a viable alternative to gas-powered ones. Accordingly,the Town Board finds that for the benefit of the overall the health and welfare of the community, the use of gasoline-powered leaf blowers in the unincorporated area of the Town of Mamaroneck should be phased out. 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: March 28, 2024 Page 259 of 518 Local Law No. -2024 This local law shall be known as the "Separation of the Rules regarding the Outdoor Operation of Power Tools from the Rules regarding the Operation of Leaf Blowers, and the Phase-out of Gasoline-Powered Leaf Blowers" Law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1 -Purpose: In 1995, citing the unacceptable noise levels heard by residents in dozens of homes surrounding the site where power tools or gasoline-powered leaf blowers are being used, the negative impact of their constant use on the peace, quiet, health and welfare of the community, and noting that their use diminishes the quality of life in our community, the Town passed a local law that limited the use of such devices to certain months and to certain hours. Much more is now known about the effects of gasoline-powered leaf blowers upon the environment. They emit greenhouse gases into the atmosphere and noxious fumes at ground level that can be inhaled by persons and animals in the vicinity of their use. They generate a louder noise over a longer distance than leaf blowers that are not powered by internal combustion engines. Moreover, advances in technology have made electric-powered leaf blowers increasingly more efficient and a viable alternative to gas-powered ones. Accordingly, the Town Board finds that for the benefit of the overall the health and welfare of the community, the use of gasoline-powered leaf blowers in the unincorporated area of the Town of Mamaroneck should be phased out. Section 2-Repeal and Re-Enactment of the title of a current article of the Mamaroneck Code: The title of Article II of Chapter 141 of the Code of the Town of Mamaroneck hereby is repealed and the following substituted in its place: Article II Restrictions on Outdoor Operation of Power Tools Section 3-Repeal and Re-Enactment of a current article of the Mamaroneck Code: Section 141-9 of the Code of the Town of Mamaroneck hereby is repealed and the following substituted in its place: §141-9 Title This article shall be known as "Restrictions on Outdoor Operation of Power Tools." Page 260 of 518 Section 4-Repeal and Re-Enactment of a current article of the Mamaroneck Code: Section 141-10 of the Code of the Town of Mamaroneck hereby is repealed and the following substituted in its place: § 141-10 Purpose The purpose of this article is to reduce noise which is disturbing to individuals in their homes, on their property and in their workplaces. Noise from certain equipment, used out of doors, causes inconvenience to occupants of nearby property when such equipment is used during certain hours. Section 5-Repeal and Re-Enactment of a current article of the Mamaroneck Code: Section 141-11 of the Code of the Town of Mamaroneck hereby is repealed and the following substituted in its place: § 141-11 Definition As used in this article, the following terms shall have the meanings indicated: PERSON An individual, a firm, an association, a partnership, a limited liability company or a corporation. POWER TOOL Any tool that is not operated solely by human muscular power. Section 6-Repeal and Re-Enactment of a current article of the Mamaroneck Code: Section 141-12 of the Code of the Town of Mamaroneck hereby is repealed and the following substituted in its place: The outdoor operation of any power tool in the unincorporated area of the Town, other than a power tool designed to remove snow, before 8:00 a.m. or after 9:00 p.m. on any weekday and before 10:00 a.m. or after 5:00 p.m. on Saturdays, Sundays and on New Year's Day, Dr. Martin Luther King, Jr. Day, Presidents' Day, Memorial Day, Juneteenth, Independence Day, Labor Day, Columbus Day,Veterans Day, Thanksgiving Day and Christmas Day shall be unlawful. 2 Page 261 of 518 Section 7-Repeal and Re-Enactment of a current article of the Mamaroneck Code: Section 141-13 of the Code of the Town of Mamaroneck hereby is repealed and the following substituted in its place: § 141-13 Suspension of Title II In the case of a severe weather or non-weather-related event, the Supervisor, in such official's sole and unfettered discretion, may suspend this title for such period of time as the Supervisor deems necessary or desirable to protect the overall welfare of the residents of the unincorporated area of the Town. Section 8-Amendment of a current article of the Mamaroneck Code: The Code of the Town of Mamaroneck is amended by adding a new section 141-14 that reads as follows: § 141-14 Penalties for offenses A.A person shall be guilty of an offense if such person operates any power tool in violation of any provision of this title. B. A person shall be guilty of an offense if such person employs a person to operate any power tool and that person operates such tool or equipment in violation of any provision of this title. C. A person who owns or leases property where a violation of this title occurs shall be guilty of an offense. D. In any prosecution under this title, it is an affirmative defense that the person who owns the property where a violation of this title occurs (1) entered into an agreement with a tenant of such property that either allows the tenant to engage, or places upon the tenant the responsibility to engage persons to operate any power tool and (2) did not engage the persons who used such tool or equipment on the date and at the time specified in the summons issued to the owner. E. In any prosecution under this title, it is an affirmative defense that the person who leases the property where a violation of this title occurs (1) did not enter into an agreement with the owner of such property that either allows the tenant to engage, or places upon the tenant the responsibility to engage persons to operate any power tool and (2) did not engage the persons who used such tool or equipment on the date and at the time specified in the summons issued to the tenant. 3 Page 262 of 518 F. A person convicted of an offense under this title shall be punished as follows: 1. For the first offense during a calendar year, with a fine of not less than$125 and not more than $250, 2. For a second offense during the same calendar year, with a fine of not less than $250 and not more than$500, and 3. For additional offenses during the same calendar year, with a fine of$500 for each such offense. Section 9-Addition of a new article to Chapter 141 of the Code of the Town of Mamaroneck: The Code of the Town of Mamaroneck hereby is amended to add the following new article to Chapter 141 thereof. Article III Restrictions on the Operation of Leaf Blowers § 141- 15 Title This article shall be known as"Restrictions on the Operation of Leaf Blowers." § 141- 16 Purpose In 1995, citing the unacceptable noise levels heard by residents in dozens of homes surrounding the site where a gasoline-powered leaf blower is being used, the negative impact of their constant use on the peace, quiet,health and welfare of the community, and noting that their use diminishes the quality of life in our community, the Town passed a local law that limited the use of such devices to certain months and to certain hours. Much more is now known about the effects of gasoline-powered leaf blowers upon the environment. They emit greenhouse gases into the atmosphere and noxious fumes at ground level that can be inhaled by persons and animals in the vicinity of their use. They generate a louder noise over a longer distance than leaf blowers that are not powered by internal combustion engines. Moreover, advances in technology have made electric-powered leaf blowers increasingly more efficient and a viable alternative to gas-powered ones. Accordingly, the Town Board finds that for the benefit of the overall health and welfare of the community, the use of gasoline-powered leaf blowers in the unincorporated area of the Town of Mamaroneck should be phased out. 4 Page 263 of 518 § 141-17 Definitions As used in this article, the following terms shall have the meanings indicated: GASOLINE-POWERED LEAF BLOWER Any leaf blower powered by an internal combustion engine which discharges a stream of forced air and which is used or designed to move grass, leaves, clippings, dust, dirt or other matter by blowing them with air emitted by such device. LEAF BLOWER Any motorized device that is used or designed to move grass, leaves, clippings, dust, dirt or other matter by blowing them with air emitted by such device. PERSON An individual, a firm, an association, a partnership, a limited liability company or a corporation. § 141-18 Restrictions A. Times of Day when Operation of Leaf Blowers is Unlawful. It shall be unlawful for any person in the unincorporated area of the Town to operate any leaf blower before 8:00 a.m. or after 9:00 p.m. on any weekday and before 10:00 a.m. or after 5:00 p.m. on Saturdays, Sundays and on New Year's Day, Dr. Martin Luther King,Jr. Day, Presidents' Day, Memorial Day, Columbus Day, Veterans Day, Thanksgiving Day and Christmas Day. B. Months of the Year when Operation of Leaf Blowers is Unlawful. The use of leaf blowers shall be unlawful in the unincorporated area of the Town from the first day of June through and including the thirtieth day of September of each year. C.Phase-out of Gasoline-Powered Leaf Blowers. On and after January 1, 2025, it shall be unlawful for any person in the unincorporated area of the Town to operate a gasoline-powered leaf blower. D. The restrictions contained in sections 141-18 A., B. and C. shall not apply to the Town of Mamaroneck, the County of Westchester, the State of New York, the Mamaroneck Union Free School District, utility companies or persons engaged by any of the foregoing to perform such work. E. The restriction contained in section 141-18 C. shall not apply to properties located in the zoning district known as the Recreation District: R. 5 Page 264 of 518 § 141-19 Suspension of Title III In the case of a severe weather or non-weather-related event, the Supervisor, in such official's sole and unfettered discretion, may suspend this title for such period of time as the Supervisor deems necessary or desirable to protect the overall welfare of the residents of the unincorporated area of the Town. § 141-20 Penalties for offenses A. A person shall be guilty of an offense if such person operates a leaf blower in violation of any provision of this title. B. A person shall be guilty of an offense if such person employs a person to operate a leaf blower and that person operates such leaf blower in violation of any provision of this title. C. A person who owns or leases property where a violation of this title occurs shall be guilty of an offense. D. In any prosecution under this title, it is an affirmative defense that the person who owns the property where a violation of this title occurs (1) entered into an agreement with a tenant of such property that either allows the tenant to engage, or places upon the tenant the responsibility to engage persons who use leaf blowers and (2) did not engage the persons who used leaf blowers on the date and at the time specified in the summons issued to the owner. E. In any prosecution under this title, it is an affirmative defense that the person who leases the property where a violation of this title occurs (1) did not enter into an agreement with the owner of such property that either allows the tenant to engage, or places upon the tenant the responsibility to engage persons who use leaf blowers and (2) did not engage the persons who used leaf blowers on the date and at the time specified in the summons issued to the tenant. F. A person convicted of an offense under this title shall be punished as follows: 1. For the first offense during a calendar year, with a fine of not less than$125 and not more than $250, 2. For a second offense during the same calendar year, with a fine of not less than $250 and not more than$500, and 3. For additional offenses during the same calendar year, with a fine of$500 for each such offense. 6 Page 265 of 518 Section 10-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 11 -Effective Date: This Local Law shall become effective upon filing with the Secretary of State. March 22,2024(LL for public hearing 7 Page 266 of 518 o ul `" m Town of Mamaroneck Town Center FOUNDED 1661 i 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: Fire Claims Date: April 10, 2024 Action Requested: Resolved that the Board of Fire Commissioners hereby approves the attached list of fire claims. Page 267 of 518 u_rt1;' 'rn Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 tyogman@townofmamaroneckNY.org Date: April 10, 2024 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 4-10-24 Page 268 of 518 Town of Mamaroneck From: Tracy Yogman -Town Comptroller rr.), Re: Fire Claims ,i Date: APRIL 10, 2024 The following Town of Mamaroneck Fire Department claims have been certified by Chief Thomas Broderick and submitted to the Comptroller's Office for payment: VENDOR DESCRIPTION Amount Hard Drive to backup computer-Career Staff,repair house speaker, Amazon.Com tablet mount-Chiefs car, repellent for generator, radio chargers, $ 419.94 Amazon.Com Fireground radio chargers, repairs outdoor lighting $ 324.51 MA Emergency Supply Firefighting equipment-helmets,flashlights $ 1,217.98 All State Air Control Refrigerator repair 254.88 Bound Tree Medical LLC Adrenalin,gloves, patient transporter 427.51 Champion Elevator Maintenance for March 2024 222.42 Con Edison Fire HQ Gas service 1/29-2/28/24 2,494.32 Galls LLC Shirts- Houghtaling, Brady, Bigham 390.77 Galls LLC Station wear-belt, pants, shorts: Platcha,socks: Brady, 196.58 Grainger Dish soap 60.87 OSP Fire Protection Kitchen fire suppression maintenance 396.50 Ready Refresh Water cooler rental &paper fee 2/19-3/18/24 195.96 SG Fire Protection Kitchen hood Cleaning 475.00 Sound Shore Pest Control Exterminating Services 70.00 The Blowhard Co Replacement battery to repair fan 595.00 The Blowhard Co Replacement parts to repair fan 9/28/22 225.00 Town of Mam'k PFFA Life Insurance-January to March 2024 715.26 UniFirst Corporation Cleaning Supplies-3/8, 3/15, 3/22/2024 506.54 Verizon Fire HQ service 3/10/24-4/9/24 288.87 Villa Maria Pizza Pizza for Standby and Water Rescue Training 3/23/24 154.35 Village Pizza&Pasta Pizza for Fast Drill 3/19/24 79.80 Village Pizza&Pasta Pizza for Fast Drill 3/27/24 79.80 WJWW 6" Metered Fire Service 37.00 Total $ 9,828.86 Page 269 of 518 m Town of Mamaroneck X Town Center FOUNDED 1661 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: Paul Creazzo, Police Chief Re: Intermunicipal Agreement(IMA) - Mobile Radios for Police Vehicles Date: April 2, 2024 Attached is a proposed Intermunicipal Agreement with Westchester County for the furnishing and installation of mobile radios to the Town of Mamaroneck police vehicles. These mobile radios will be programmed with radio communication systems that will allow Town police officers to communicate with the County, law enforcement, fire, EMS, and other fist responders for mutual aid purposes. Action Requested: Resolved that the Town Board hereby approves the Intermunicipal Agreement with Westchester County for the furnishing and installation of mobile radios in Town of Mamaroneck police vehicles and hereby authorizes the Town Administrator to execute the agreement and any related documents necessary to carry out its implementation. Attachment/s: IMA -Mobile Radios Page 270 of 518 THIS INTERMUNICIPAL AGREEMENT (the"Agreement"),made the day of ,20 by and between: THE COUNTY OF WESTCHESTER, a municipal corporation of the State of New York,having an office and place of business in the Michaelian Office Building, 148 Martine Avenue,White Plains,New York 10601 (hereinafter referred to as the "County",) and TOWN OF MAMARONECK POLICE DEPT.,a municipal corporation of the State of New York, having an office and place of business at 740 West Boston Post Rd.,Mamaroncek,NY 10543 (hereinafter referred to as the "Municipality"). (The"County"and"Municipality" are referred to collectively as the"Parties") WITNESSETH: WHEREAS,pursuant to Local Law No. 13-2020 adopted by the County Board of Legislators on September 14, 2020, the Parties entered into an intermunicipal agreement for police mutual aid pursuant to the Mutual Aid and Rapid Response Plan (the"Plan"); and WHEREAS,the County operates public safety radio communication systems for the County Department of Public Safety("DPS"),the Department of Emergency Services("DES"), and the Department of Public Works and Transportation("DPWT")Bee-Line transit operations, as well as for the communication between the County and emergency first responders throughout Westchester County and the surrounding jurisdictions(the"County Radio Systems"); and WHEREAS,the Municipality is in need of mobile radios for its municipal police vehicles programmed with radio communication systems that will allow it to communicate with the County, law enforcement, fire, EMS and other first responders for mutual aid purposes;and WHEREAS,the County wishes to furnish the mobiles radios to the Municipality for 1 Page 271 of 518 installation in its municipal police vehicles, and the Municipality wishes to accept the mobile radios according to the terms set forth herein. NOW,THEREFORE, in consideration of the terms and conditions herein contained, the Parties agree as follows: ARTICLE I DISTRIBUTION,INSTALLATION AND PROGRAMMING OF THE MOBILE SUBSCRIBER RADIOS Section 1.1. The County,acting through the Westchester County Commissioner of Department of Public Safety or his designee, (the"Commissioner"), shall furnish the Municipality with mobile radios, including hardware, supplies, cabling,antennas,microphones and accessories as described in Schedule"A" (the"Subscriber Equipment"), for the Municipality to install, at its sole cost and expense, in its municipally-owned police vehicles according to the terms set forth in this Agreement. Schedule "A" is also referred herein to as the"Subscriber Equipment List." Section 1.2. The County or its vendor shall distribute the Subscriber Equipment to the Municipality. The Municipality shall pick-up the Subscriber Equipment at the date,time and place designated by the County for pick-up. The Municipality shall sign for and acknowledge receipt of the Subscriber Equipment by executing a written receipt for same, which shall be on a form prepared by the County and include the recipient, quantity, make,model and serial number of each item of Subscriber Equipment. The Parties further agree that Schedule "A"shall be updated to reflect the information in the receipt,as well as the vehicle identification number for each police vehicle the Municipality installs a mobile radio. The County shall provide a copy of the updated Schedule "A"to the Municipality, and,upon the Municipality's receipt of the updated Schedule"A", it shall be deemed a part of this Agreement. 2 Page 272 of 518 Section 1.3. The Municipality acknowledges that the distribution of Subscriber Equipment is subject to the availability of funding. It shall be within the County's sole and complete discretion as to how much and what type of Subscriber Equipment to distribute to the Municipality. Section 1.4.The Municipality shall be responsible for installing the Subscriber Equipment into the municipal police vehicles as set forth in Schedule"A"at its sole cost and expense. The Municipality shall complete the installation within 180 days of receiving the allocated Subscriber Equipment,which time period may be extended by written consent of the Commissioner. Upon installation of the Subscribe Equipment,the Municipality shall notify the County of the vehicle identification number for the police vehicle the Subscriber Equipment was installed into. If the Municipality fails to install the Subscriber Equipment within such time period, it shall immediately return the Subscriber Equipment to the County upon the County's request and/or the County shall have the right to repossess the Subscriber Equipment with no fine,penalty or prosecution for such repossession. Section 1.5. The County will provide the Subscriber Equipment, as well as the initial radio programming services,at no charge to the Municipality. The initial radio programming of the Subscriber Equipment shall be in the sole discretion of the County(the"Original Programming Template"). The Original Programming Template may include(a)the County designated channels on the County Radio Systems to enable access to countywide law enforcement interoperability channels, local fire and EMS channels, and national interoperability channels, for mutual aid purposes, and (b)the local radio communication systems of the municipalities who participate in the Plan, for the police and the County to communicate with each other, as well as with fire, EMS and other first responders for mutual aid purposes. The Original Programming Template, as well as the channels and systems included therein,shall be in the sole discretion of the County. ARTCILE II TERMS OF USE OF THE SUBSCRIBER EQUIPMENT AND THE COUNTY RADIO SYSTEM 3 Page 273 of 518 Section 2.1. The Municipality agrees that the Subscriber Equipment, as well as all of the radio communication systems programmed into the Subscriber Equipment, shall be used only for mutual aid events and public safety communication. The Municipality acknowledges that the Subscriber Equipment is not intended to replace the existing local law enforcement radios used for day-to-day operations, and the Municipality is encouraged to keep its existing local law enforcement radios for its municipal police vehicles. Section 2.2. The County hereby grants to the Municipality, its officers, employees and agents, a non-exclusive,royalty-free,personal and non-assignable license to utilize the County designated channels on the County Radio Systems in accordance with the terms of this Agreement. The County shall retain control and responsibility for the County Radio Systems. Section 2.3. The Municipality hereby grants to the County and the municipalities who who participate in the Plan,their officers, employees and agents,a non-exclusive,royalty-free, personal and non-assignable license to utilize the Municipality's radio communication system in for purposes of mutual aid. The Municipality shall retain control and responsibility for its radio communication system. Section 2.4. The Parties acknowledge and agree that they are going to obtain and hold the FCC licenses for their respective radio communication systems. Neither party shall take any action that causes the other party to be in violation of its FCC license. Section 2.5. Each Party's radio communication system shall remain its property. It is expressly understood that this Agreement does not constitute a lease and that no ownership or property rights whatsoever are being transferred under this Agreement. Section 2.6. The Municipality shall be responsible for the installation;operation, maintenance, repair, reprograming,and use of the Subscriber Equipment, including all costs and expense associated thereto. 4 Page 274 of 518 Section 2.7. The Municipality shall, at its sole cost and expense,maintain the Subscriber Equipment in good working order and condition,and shall be responsible for the repair or replacement of the Subscriber Equipment if damaged following the Subscriber Equipment warranty period, if any. Section 2.8. The Municipality may reprogram the Subscriber Equipment for public safety purposes at its sole cost and expense, subject to receiving the prior written approval of the County,which approval shall be in the County's sole discretion. The Original Programming Template shall not be altered. If the Municipality wishes to add additional frequencies,they can be added as an additional zone with the prior written approval of the County, which approval shall be in the County's sole discretion. The Municipality acknowledges and agrees that the reprogramming of the Subscriber Equipment for any reason may only be performed by using a vendor who is authorized in writing by the County as an Authorized Vendor and at the sole cost and expense of the Municipality. Upon request,the County will provide the Municipality with a list of Authorized Vendors. Section 2.9. The County has established mandatory user guidelines and operating procedures for all users of the County Radio Systems, which the County may change and update from time to time ("User Guidelines"). The Municipality agrees to abide by the User Guidelines. If the Municipality fails to abide by the User Guidelines,the Municipality acknowledges and agrees that the County may immediately disconnect, suspend or terminate the Municipality's use of the County Radio Systems. A copy of the User Guidelines will be supplied to the Municipality upon its request. Section 2.10. The County will assign alias for the Subscriber Equipment for the Municipality to use when utilizing the Subscriber Equipment on the County Radio Systems. Section 2.11. The Municipality shall be responsible for its use of the County Radio Systems and local radio communication systems, including all costs and expense associated thereto. 5 Page 275 of 518 Section 2.12. The Municipality shall not add any new subscriber equipment to the County Radio Systems, modify the Subscriber Equipment or the County Radios Systems, or reassign the location or unit assignment of the Subscriber Equipment,without the prior written consent of the County. Once approved,all of the terms of this Agreement shall apply to such new subscriber equipment,modification or reassignment. Section 2.13. The Municipality shall ensure that only qualified persons with appropriate training utilize the Subscriber Equipment. The Municipality shall ensure that all qualified persons comply with all applicable laws, rules and regulations, including,those promulgated by the FCC,when utilizing the Subscriber Equipment.The Municipality shall participate in any testing and training on the Subscriber Equipment that may be required by the County. Section 2.14. The Municipality shall maintain custody and control of the Subscriber Equipment and shall not transfer custody and control of the Subscriber Equipment. Section 2.15. The County Radio Systems shall be available to the Municipality for only as long as the County, in its sole discretion,makes the County Radio Systems available. The County retains sole and absolute discretion in determining whether to continue to make the County Radio Systems available and, if so,to what person(s)and/or entity/ies, in what geographic area(s), for what purpose(s), and under what terms of use. The County may cease making the County Radio Systems available to one or more users, or all users,at any time, for any reason or no reason, either temporarily or permanently. For as long as the County Radio Systems are made available to users, each user will have access to the County Radio Systems, in their then-current form. The County in its sole discretion may change the County Radio Systems as it deems necessary and proper. Section 2.16. (i) The Parties acknowledge that the County entered into an agreement, dated December 27, 2018, with Motorola Solutions,Inc. ("Agreement IT 1559")through which the County purchased the Subscriber Equipment. The Municipality acknowledges and understands that through this Agreement it is an Authorized User(as the term Authorized User is 6 Page 276 of 518 defined in Agreement IT 1559)of the Subscriber Equipment. The Municipality agrees to use the Subscriber Equipment in a manner that does not violate the terms of Agreement IT 1559. (ii)The Municipality may use the Software(as defined in Agreement IT 1559)for Subscriber Equipment only for the Municipality's internal business purposes and only in accordance with the Documentation (as defined in Agreement IT 1559). Any other use of the Software is strictly prohibited. Without limiting the general nature of these restrictions, Municipality will not make the Software available for use by third parties on a "time sharing," "application service provider," or"service bureau" basis or for any other similar commercial rental or sharing arrangement. (iii) The Municipality will take reasonable efforts to ensure it and any third party under the Municipality's direction or control will not (a)reverse engineer,disassemble,peel components,decompile, reprogram or otherwise reduce the Software or any portion to a human perceptible form or otherwise attempt to recreate the source code; (b)modify,adapt, create derivative works of,or merge the Software; (c)copy,reproduce, distribute, lend, or lease the Software or Documentation to any third party, grant any sublicense or other rights in the Software or Documentation to any third party, or take any action that would cause the Software or Documentation to be placed in the public domain;(d) intentionally remove,or in any way alter or obscure, any copyright notice or other notice of Motorola Solution Inc.'s proprietary rights; (e)provide,copy, transmit, disclose,divulge or make the Software or Documentation available to, or permit the use of the Software by any third party or on any machine except as expressly authorized by Agreement IT 1559;or(f)use, or permit the use of,the Software in a manner that would result in the production of a copy of the Software solely by activating a machine containing the Software. (iv)Unless authorized by the County in writing,the Municipality will take reasonable effort to ensure it,and any third party under its direction or control will not(i) install licensed copies of the Software installed in one unit of a Designated Product(as defined in Agreement IT 1559) into a device for which the Software was not authorized for use. 7 Page 277 of 518 Section 2.17. The Municipality agrees: A. that except for the amount, if any, of damage contributed to, caused by, or resulting from the sole negligence of the County,the Municipality shall indemnify and hold harmless the County, its officers,employees,agents, and elected officials from and against any 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 B. to provide defense for and defend,at its sole expense,any and all claims, demands or causes of action directly or indirectly arising out of Section 2.16 (A)above and to bear all other costs and expenses related thereto; and C. In the event the Municipality does not provide the above defense and indemnification to the County,and such refusal or denial to provide the above defense and indemnification is found to be in breach of this provision,then the Municipality shall reimburse the County's reasonable attorney's fees incurred in connection with the defense of any action, and in connection with enforcing this provision of the Agreement. Section 2.18. The Municipality understands and acknowledges that the County has the right to reissue,remotely disable or retake possession and use of the Subscriber Equipment upon notice to the Municipality. In the event the County notifies the Municipality of such a reissuance,the Municipality will promptly return possession of the Subscriber Equipment to the County as directed by the Commissioner. The Municipality agrees to relinquish any claim in law or equity it may have concerning the Subscriber Equipment in the event of Subscriber Equipment redeployment or reissuance. Section 2.19. The Municipality will allow the County to conduct periodic visits for the purposes of inspection of the Subscriber Equipment. 8 Page 278 of 518 Section 2.20. Notwithstanding anything herein to the contrary,the provisions of this ARTICLE II shall survive termination or expiration of this Agreement. ARTCILE III TERM AND TERMINATION Section 3.1. The term of this Agreement shall commence on January 1,2024 and expire five(5) years thereafter,unless sooner terminated. Section 3.2. In the event the Municipality defaults in the performance of any term, condition or covenant herein contained and does not cure such default to the County's satisfaction within forty-eight(48) hours of written notice thereof from the County,the County, in addition to any other remedy it may have to seek damages,judicial enforcement or other lawful remedy, may terminate this Agreement immediately upon notice to the Municipality. Repeated breaches by the Municipality of its duties or obligations under this Agreement shall be deemed a default justifying termination for cause hereunder without the right to further opportunity to cure. Section 3.3. The County on thirty (30) days notice to the Municipality may terminate this Agreement in whole or in part when it deems it to be in its best interest. Section 3.4. The Municipality on thirty(30)days'notice to the County terminate this Agreement in whole or in part when it deems it to be in its best interest. Section 3.5. Upon termination, all right of the Municipality to use the County Radio Systems shall cease and terminate, and the Municipality shall take all steps to disconnect the Subscriber Equipment from the County Radio Systems and promptly return the Subscriber Equipment to the County. ARTICLE IV MISCELLANEOUS 9 Page 279 of 518 Section 4.1. The Municipality shall not assign, sublet or transfer or otherwise dispose of its interest in this Agreement without the prior written consent of the County. Any purported delegation of duties,assignment of rights or subletting of this Agreement without the prior written consent of the County is void. Section 4.2. The Municipality shall comply, at its own expense, with all applicable local, state and federal laws, rules, regulations, orders, codes, requirements and Executive Orders and obtain,at its own expense,all approvals, applicable to its performance under this Agreement. Section 4.3. Pursuant to Section 308.01 of the Laws of Westchester County, it is the goal of the County to use its best efforts to encourage, promote and increase the participation of business enterprises owned and controlled by persons of color or women in contracts and projects funded by all departments of the County. Under this Agreement it is recognized and understood that the County encourages the Municipality to do similarly. Section 4.4. The Municipality 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 defined in Chapter 700 of the Laws of Westchester County. The Municipality acknowledges and understands that the County maintains a zero tolerance policy prohibiting all forms of harassment or discrimination against its employees by co-workers, supervisors,vendors,contractors, or others. Section 4.5. Nothing contained herein shall create a special relationship between the Parties. In addition,nothing contained herein shall be deemed to create any employment, agency,joint venture or partnership relationship between the Parties or any of their agents or employees or any other arrangement that would impose liability upon one Party for the act or failure to act on the other Party. The Municipality shall not use any logo of the County. 10 Page 280 of 518 Section 4.6. Failure by either Party to insist, in any one or more instances, upon strict performance of any term or condition herein contained shall not be deemed a waiver or relinquishment of such term or condition, but the same shall remain in full force and effect. Section 4.7. If any term or provision of this Agreement is held by a court of competent jurisdiction to be invalid or void or unenforceable,the remainder of the terms and provisions of this Agreement shall in no way be affected, impaired,or invalidated,and to the extent permitted by applicable law, any such term, or provision shall be restricted in applicability or reformed to the minimum extent required for such to be enforceable. This provision shall be interpreted and enforced to give effect to the original written intent of the Parties prior to the determination of such invalidity or unenforceability. Section 4.8. All notices of any nature referred to in this Agreement shall be in writing and either sent by registered or certified mail postage pre-paid,or sent by hand or overnight courier, or sent by facsimile(with acknowledgment received and a copy of the notice sent by overnight courier),to the respective addresses 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. To the County: Commissioner/Sheriff Department of Public Safety 1 Saw Mill River Parkway Hawthorne,New York 10532 With a copy to: County Attorney Michaelian Office Building, Room 600 148 Martine Avenue White Plains,New York 10601 11 Page 281 of 518 To the Municipality: Section 4.9. 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 modified except by an instrument in writing signed by a duly authorized representative of each of the parties. Section 4.10. This Agreement shall be construed and enforced in accordance with the laws of the State of New York. In addition,the Parties hereby agree that any cause of action arising out of this Agreement shall be brought in the County of Westchester. Section 4.11. This Agreement may be executed simultaneously in several counterparts, each of which shall be an original and all of which shall constitute but one and the same instrument. Section 4.12. This Agreement shall not be enforceable until signed by both parties and approved by the Office of the County Attorney. [Intentionally Left Blank. Signature Pages to Follow.] 12 Page 282 of 518 IN WITNESS WHEREOF, the County of Westchester and the Municipality have caused this Agreement to be executed. THE COUNTY OF WESTCHESTER By: Terrence Raynor Acting Commissioner/Sheriff Department of Public Safety MUNICIPALITY By: (Name and Title) Authorized by the Municipality on Authorized by Act No. 2023-210 adopted by the Board of Legislators of the County of Westchester on the 2nd day of October, 2023. Approved: Associate County Attorney The County of Westchester k:noe/dps/IMA re Mobile Radios for Local Police Vehicles 13 Page 283 of 518 MUNICIPALITY'S ACKNOWLEDGEMENT STATE OF NEW YORK ) ) ss.: COUNTY OF WESTCHESTER) On this day of , 2023, before me personally came ,to me known,and known to me to be the of , the municipal corporation described in and which executed the within instrument,who being by me duly sworn did depose and say that he,the said resides at and that he is of said municipal corporation. Notary Public County 14 Page 284 of 518 CERTIFICATE OF AUTHORITY (Municipality) I, (Officer other than officer signing contract) certify that I am the 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 Municipality was, 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 (Town Board,Village Board, City Council) thereunto duly authorized, 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 , 2023,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 he is the of said municipal corporation. (title) Notary Public County Page 285 of 518 SCHEDULE "A" SUBSCRIBER EQUIPMENT LIST Subscriber Serial Number Police Vehicle Identification Alias Equipment Number Description EXAMPLE Motorola 681 CUD 1621 Car2021 APX8500 Page 286 of 518 m Town of Mamaroneck X Town Center FOUNDED 1661 740 West Boston Post Road, Mamaroneck,NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrob son@townofm am aroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator CC: Paul Creazzo, Police Chief Re: Intermunicipal Agreement (IMA) - Additional Equipment for Public Safety Radio Communication and Mutual Aid Date: April 2, 2024 Westchester County was awarded additional funding through a Statewide Interoperable Communications Grant with the New York State Division of Homeland Security. The County would like to use the grant funding to purchase a tri-band antenna to replace the current single band VHF antenna ("Additional Equipment") located at the Town's police headquarters. The Additional Equipment will enable the police Mutual Aid Radio System (MARS) control station radio at the Site to operate on the County's P25 Trunked Radio System, which is one of the newly installed County Systems that operates on UHF frequencies. This equipment is expected to enhance the ability of first responders to safely and reliably communicate with the County and each other through the County Systems for public safety radio communication and mutual aid purposes. Action Requested: Resolved that the Town Board hereby approves the Intermunicipal Agreement with Westchester County for the Additional Equipment and hereby authorizes the Town Administrator to execute the agreement and any related documents necessary to carry out its implementation. Attachment/s: IMA - Additional Equipment for Mutual Aid Page 287 of 518 THIS FIRST AMENDMENT TO THE LICENSE AGREEMENT(the"First Amendment"), made the day of , 2023, by and between: THE COUNTY OF WESTCHESTER, by and through its Department of Emergency Services or Department of Public Safety, a municipal corporation of the State of New York, having an office and place of business in the Michaelian Office Building, 148 Martine Avenue,White Plains,New York 10601 (hereinafter referred to as the "County") and Town of Mamaroneck, a municipal corporation of the State of New York, having an office and place of business at 740 West Boston Post Rd., Mamaroneck,NY 10543 (hereinafter referred to as the"Municipality"). WITNESSETH: WHEREAS, the parties entered into a license agreement, dated April 1, 2020, (the "License Agreement") wherein the County agreed to furnish and install Equipment to enhance the ability of first responders to safely and reliably communicate with the County and each other through the County Systems for public safety radio communication and mutual aid purposes; and WHEREAS, the County has obtained additional funding through a Statewide Interoperable Communications Grant with the New York State Division of Homeland Security and Emergency Services ("NYSDHSES"), being Contract No. 197794, as may be renewed, amended or extended from time to time, a copy of which is on file with the Commissioner of the County Department of Emergency Services and available upon request (the "State Grant Agreement"); and WHEREAS,the County wishes to use the State Grant Agreement to purchase is a tri- band (VHF-UHF-700 MHz) antenna to replace the current single band VHF antenna ("Additional Equipment") at the Municipality's police headquarters located at 740 West Boston Post Rd., Mamaroneck,NY 10543 the"Site"),and WHEREAS, the Additional Equipment will enable the police Mutual Aid Radio System (MARS) control station radio at the Site(the"Control Station Radio")to operate on the County's P25 Trunked Radio System, which is one of the newly installed County Systems that operates on UHF frequencies; and WHEREAS, the Municipality is amenable to the County furnishing and installing the Additional Equipment according to the terms and conditions set forth herein. Page 288 of 518 NOW, THEREFORE, in consideration of the premises and covenants herein, the parties agree as follows: I. The recitals contained in the prefatory WHEREAS clauses set forth above are incorporated herein by reference. 2. The Municipality agrees (a) to the inclusion of the Additional Equipment as "Equipment" under the License Agreement, (b) to the delivery, installation and use of the Additional Equipment in accordance with the terms of the License Agreement, and (c) to comply with the terms and conditions of State Grant Agreement to the extent they pertain to the Additional Equipment. 3. The Additional Equipment will be furnished, installed and programmed at no charge to the Municipality. 4. The Municipality acknowledges and agrees that, as part of the installation of the Additional Equipment,the County will be programming the Control Station Radio with County Trunk Radio Communication channels,as well as with local public safety radio communication channels, for mutual aid purposes. 5. The Municipality agrees, that after the installation of the Additional Equipment, it shall not be permitted to use the control station radio on the County Trunked Radio System until it receives written notification from the County that the Trunked Radio System is ready for use. During this time period, the F3 Radio System will still be operational and may be used by the Municipality. 6. The County hereby grants to the Municipality, its officers, employees and agents, a non-exclusive, royalty-free,personal and non-assignable license to utilize the County designated channels on the County Systems in accordance with the terms of the License Agreement, as amended. The County shall retain control and responsibility for the County Systems. 7. The Municipality consents to the County programming the Municipality's radio communication channel(s) into the control station radios located at the police headquarters of the other municipalities that participate in the Mutual Aid Rapid Response Plan for Police Departments of Westchester County and the Westchester County Fire Mutual Aid Plan (the "Mutual Aid Plans")for mutual aid purposes. 8. The Municipality grants to the County and the municipalities who participate in the Mutual Aid Plans,their officers, employees and agents, a non-exclusive, royalty-free, personal and non-assignable license to utilize the Municipality's radio communication channel(s) for mutual aid purposes. The Municipality shall retain control and responsibility for the Municipality's radio communication system. 2 Page 289 of 518 • 9. The parties acknowledge and agree that they are going to obtain and hold the FCC licenses for their respective radio communication systems. Neither party shall take any action that causes the other party to be in violation of its FCC license. 10. Each party's radio communication system shall remain its property. It is expressly understood that the License Agreement, as amended,does not constitute a lease and that no ownership or property rights whatsoever are being transferred under the License Agreement, as amended. 11. The County Systems shall be available to the Municipality for only as long as the County, in its sole discretion, makes the County Systems available. The County retains sole and absolute discretion in determining whether to continue to make the County Systems available and, if so, to what person(s)and/or entity/ies, in what geographic area(s), for what purpose(s), and under what terms of use. The County may cease making the County Systems available to one or more users, or all users, at any time, for any reason or no reason, either temporarily or permanently. For as long as the County Systems are made available to users, each user will have access to the County Systems, in their then-current form. The County in its sole discretion may change the County Systems as it deems necessary and proper. 12. The Municipality understands and agrees that use of the Equipment and the County Systems are being provided "AS IS", "WITH ALL FAULTS"and "AS AVAILABLE". 13. The County disclaims all warranties of any kind, express or implied, concerning the Equipment and the County Systems, including, without limitation,their quality,accuracy, completeness, usefulness, timeliness, reliability, functionality,merchantability, or fitness for a particular purpose. 14. The County shall not be responsible for any issue(s) with regard to the Equipment or County Systems, including, without limitation,any interruption, defect, delay, failure,or malfunction involving equipment, hardware, software, or communications impacting; or any lack of availability of; or any other issue,whether or not technical in nature, whether or not caused by human error, and whether or not caused by, or not remedied by,the County and/or the Municipality or any other user. 15. The County shall have no liability to the Municipality, for any damages, losses,or other costs of any nature (including,without limitation, attorney's fees)related to any claim, whether in contract,tort, or otherwise, that is directly or indirectly related to or arises out of the Equipment or use of the County Systems. 16. The Municipality agrees that, once the Additional Equipment is installed,the County will update the Equipment List set forth in Schedule"A"to the License Agreement to include all of the Equipment furnished to the Municipality under the License Agreement,as amended. Once the updated Schedule"A" is provided to the Municipality, it shall be deemed a part of the License Agreement, as amended. 3 Page 290 of 518 17. The installation of the Additional Equipment is subject to the County receiving the grant funds under the Grant Agreement and procuring a contract to purchase and install the Additional Equipment. In addition, it may be necessary for the County to perform a Site visit with prospective contractors to verify existing Site conditions. The Municipality consents to the County may performing such Site visit. If a Site visit is necessary, a County representative will be in contact with the Municipality's police department to schedule the visit. 18. The Municipality agrees to make the Site available during regular business hours for the County or its vendor to install the Additional Equipment. 19. Capitalized terms contained herein, unless otherwise defined, are intended to have the same meaning and effect as that set forth in the License Agreement. 20. Except as amended hereby, all other terms, covenants and conditions of the License Agreement shall remain in full force and effect. 21. This First Amendment shall not be enforceable until signed by all parties and approved by the Office of the County Attorney. [INTENTIONALLY LEFT BLANK. ] SIGNATURES TO FOLLOW.] 4 Page 291 of 518 IN WITNESS WHEREOF,the parties hereto have executed this First Amendment. THE COUNTY OF WESTCHESTER By: By: Name: Title: Authorized by the Board of Acquisition and Contract of the County of Westchester on the day of , 2023. Approved: Associate County Attorney County of Westchester 5 Page 292 of 518 ACKNOWLEDGMENT STATE OF NEW YORK ) ) ss.: COUNTY OF ) On the day of in the year 20_ before me, the undersigned,personally appeared ,personally known to me or proved to me on the basis of satisfactory evidence to be the individual(s) whose name(s) is (are) subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their capacity(ies), and that by his/her/their signature(s) on the instrument, the individual(s), or the person upon behalf of which the individual(s)acted, executed the instrument. Date: Notary Public RPL§309-a;NY CPLR§4538 6 Page 293 of 518 CERTIFICATE OF AUTHORITY (CORPORATION) I, (Officer other than officer signing contract) certify that I am the of (Title) the (Name of Corporation) a corporation duly organized and in good standing under the (Law under which organized, e.g., the New York Business Corporation Law) named in the foregoing agreement;that (Person executing agreement) who signed said agreement on behalf of the (Name of Corporation) was,at the time of execution (Title of such person) of the Corporation and that said agreement was duly signed for and on behalf of said Corporation by authority of its Board of Directors, thereunto duly authorized and that such authority is in full force and effect at the date hereof. (Signature) STATE OF NEW YORK ) ) ss.: COUNTY OF ) On the day of in the year 20_before me,the undersigned, a Notary Public in and for said State, personally appeared, personally known to me or proved to me on the basis of satisfactory evidence to be the officer described in and who executed the above certificate, who being by me duly sworn did depose and say that he/she resides at , and he/she is an officer of said corporation;that he/she is duly authorized to execute said certificate on behalf of said corporation, and that he/she signed his/her name thereto pursuant to such authority. Notary Public Date 7 Page 294 of 518 7. . 7 ul 1 rri Town of Mamaroneck in # x Town Center FOUNDED 1661 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: Speed Hump Policy Date: April 2, 2024 Attached please find the revised draft Speed Hump Policy based on our discussion at the previous Town Board meeting. You will be able to see the changes in the edited document. Should the Town Board be satisfied with the revisions, I offer the following resolution. Action Requested: Resolved that the Town Board hereby approves the Speed Hump Policy and hereby authorizes the Town Administrator to implement the policy. Attachment/s: Draft speed hump policy TB amended Page 295 of 518 TOWN OF MAMARONECK SPEED HUMP POLICY 1 Page 296 of 518 Table of Contents Background and Reference Document 3 Speed Hump Eligibility Criteria 3-4 1: Written Request from Citizen or Association Criteria 2: Street Eligibility Criteria 3. Application Procedures 4. Approval and Funding Design Aspects 4-5 Monitoring and Removal 5 2 Page 297 of 518 I. Background and Reference Document: The installation of speed humps in the United States has been difficult because this type of traffic calming device is not in the Manual on Uniform Traffic Control Devices (MUTCD). Some municipalities have been reluctant to install speed humps, because of liability issues possibly related to; (1) potential loss of vehicle control; (2) potential vehicle damage; (3) traffic diversion to other streets; (4) increased emergency vehicle response time; and (5) bicycle safety. Nevertheless, more and more municipalities are experimenting with the design and placement of speed humps in response to citizen concern and protest to reduce the speed and volume of traffic on neighborhood streets. The Institute of Transportation Engineers (ITE) has developed a set of guidelines for the design and application of speed humps (Guidelines for the Design and Application of Speed Humps, ITE Traffic Engineering, June 1997)1. Speed Humps are also included in the New York State Department of Transportation (NYSDOT) design manual. II. Speed Hump Eligibility Criteria Criteria 1: Written Request from Citizen or Association Residents or neighborhood associations wishing to have speed humps considered for a specific street must submit to the Traffic Committee a written request endorsed by at least 75% of the households within the portion of the subject street confined by the nearest intersections. Criteria 2: Street Eligibility Criteria Town staff will review such requests for speed humps, based on the criteria established in this policy. Collector streets with high volumes of traffic will not be considered for speed humps, nor will snow emergency routes as designated per Town Code §219-81. In addition, the Town has no authority to place speed humps on County or State roadways. Only after the elimination of other appropriate and authorized conventional, non-capital controls (e.g. speed limit signs, appropriate warning signs, directed enforcement) and a comprehensive review by the Town Engineer and Police Departments, is a street to be considered for speed humps. Eligibility Criteria for Local residential street: • An uncontrolled segment length of 600' or greater • A local street defined as those streets that are mainly residential side streets, where speeds limits do not exceed 30 mph • Speed humps can be placed in accordance with the General Guidelines for Design as outlined below. 3 Page 298 of 518 Streets are ineligible for speed humps if: • Classified as an emergency route or collector street • Grades, curvature, limited sight distance, or other physical conditions make the application of speed humps unsafe in the opinion of the Town Engineer or consulting engineer. • Used as a routine emergency service route or a major transit route for buses or bicycles • Scheduled for pavement resurfacing or other planned construction within the next two budget years • Excessive traffic volume would be diverted to other residential streets • The design guidelines below cannot be effectively met in the desired location • Other safety considerations determined critical during review. Criteria 3: Application Procedures Request for speed humps will first be thoroughly reviewed by staff based on the eligibility criteria. Engineering, police, fire, ambulance, and highway departments may be asked to review all proposed speed hump installations. Departmental comments will be considered in the decision-making process. Following such review, the resident's application for speed hump consideration, along with the staff recommendation, will be placed on an agenda for consideration by the Town's Traffic Committee. The Town will notify the residents on the portion of the subject street confined by the nearest intersections and within a measured radius of 300' from the center line of the street segment of the scheduled meeting date. It shall be the responsibility of the requesting party to solicit community support for the request.The Traffic Committee will then discuss the request at a Traffic Committee meeting and will determine whether or not to make a recommendation to the Town Board that a speed hump be placed in accordance with the request. Criteria 4: Approval and Funding Because speed hump funding is limited, it may not be possible for all eligible projects to be funded. Speed humps recommended by staff and the Traffic Committee and approved by the Town Board may be prioritized and placed in the capital plan in the year in which funding can be secured. Decisions on items to be placed in the capital plan are made during the annual budget process. The Town shall have the discretion to install temporary speed hump structures prior to completion of permanent installation. Such discretion will consider the potential costs, availability of material and labor resources associated with temporary speed hump installation. III. Design Aspects 4 Page 299 of 518 The following are general guidelines for the design of speed humps. These are provided for citizen information only. The latest design requirements as determined by the NYSDOT, ITE, and the American Association of State Highway and Transportation Officials (AASHTO) shall be utilized. The Town Engineer will determine applicable modifications to the design. Guideline 1: Speed humps within a series are often placed from 200 feet to 750 feet apart. On long blocks they are placed 1000 feet to 1600 feet and three or more humps might be necessary. Guideline 2: A series of two or more speed humps on a street are usually more effective than a single hump. Guideline 3: The first hump in a series should be located where it cannot be approached at high speed from either direction. Guideline 4: Speed humps (at the first hump in a system) are usually installed no closer than 200 feet measured from the nearest traffic control device (i.e. stop sign, traffic signal) or sharp curve with limited sight distance. . Guideline 5: Traffic control consisting of signs and markings is needed to warn roadway users of the presence of a speed hump. While no minimum standards exist for devices to be used in conjunction with speed humps, devices typically used by agencies are the W8 -1 BUMP warning sign (MUTCD (Manual on Uniform Traffic Control Devices) and markings that show advance word messages (typically Bump) directly in advance of, or on, the hump. Pavement word and symbol markings should be installed in conformance with MUTCD guidelines. Guideline 6: Speed humps should not be placed to interfere with access to underground utilities, impair winter snow removal operations or negatively impact existing drainage patterns for surface runoff on the road surface. Guideline 7: Speed humps should not be installed within 100 feet of a roadway intersection. IV. Monitoring and Removal The Town, at its discretion, may elect to install temporary speed hump structures for evaluation of performance prior to completion of a permanent installation. The dates and duration of time that temporary speed humps are evaluated shall be determined by the Town. A traffic count at the location of a proposed speed hump will be completed by the police department prior to its installation and at a time determined by the Town after its installation to determine whether or not there has been any change in traffic volume as a 5 Page 300 of 518 result of the speed hump. Installed speed humps are monitored for six months to a year. If safety problems develop due to installation, maintenance, or emergency issues, steps will be taken by the Town Engineering Department and Highway Department to modify the speed humps or remove the devices. If a safety problem does not exist, a request for removal of installed speed hump(s) can be submitted provided that 75% of households residing within the subject street segment support the request for removal. After proper review by Town staff and the Traffic Committee it remains within the Town's discretion to decide on removal of the humps and road restoration. Nothing herein precludes the installation of a speed hump in any location deemed appropriate by the Town. 6 Page 301 of 518 7. . 7 ul 1 rri Town of Mamaroneck in # x Town Center FOUNDED 1661 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: Town of Mamaroneck Comprehensive Plan Date: April 1, 2024 Attached please find the final draft Comprehensive Plan in anticipation of setting the public hearing for April 24, 2024. Also attached is the memo received from the Westchester County Planning Board with comments on the Plan. Action Requested: Resolved that the Town Board does hereby set the date for a Public Hearing on the "Town of Mamaroneck Comprehensive Plan" for April 24, 2024. Attachment/s: 2023 TOM Comp Plan Draft Final 04022024 compressed MMT 24-002 Comprehensive Plan for the Unincorporated Town of Mamaroneck Page 302 of 518 .. , A . A •vil r__.. :4: ill .? ... , El H n - 1. _ I En ED 1g 4:1illill 44 37;T:n1-‘41i4";4 -;;to., 't-\,--• ...;_!,- - . I I P Frit*, ;-,P ,,,,p-' - 1 '--....A , •-fl! II gri i INN gni Tn ii_ 111_ 7 i 1 ; , 0 [1 ,litio 1 -*-4, ".,-eii•:-.,,iiLli' -4 1 = .410.:,,,,-. ,, li,,,,,Lp,tr,- ;,..4 Eg CD i EMI III i t Pi 1 _ - A ,- ._ ----_,=------ -. , :'; -,-.'._,.../*-; . ' I #11 Akv le+ -.--- fr rx 11111-11.1M- . DRAFT COMPREHENSIVE PLAN p. for the Unincorporated Town , . _ ... ...• of Mamaroneck ........, .. ....„,„. 7, . 4..._ -cr,--,_,.. ,...„, N.. r, ,. . ,.-. --,...a.-, , ,...... .i.liglit -/et _...---- , _ --or\--._• Jr-. ,.•,- _-_,fr .„to .rn-,, • ,114:.:*. , . I ?lliillIl •• .iuilqrttiao'"""""a"Ill 0 T• • N vi. Together Our Mamaroneck Our Town, Our Future Page 303 of 518 Page 304 of 518 - T— ACKNOWLEDGEMENTS Jaine Elkind Eney, Town Supervisor Town Board: Abby Katz Jeffery L. King Sabrina Fiddelman Robin Nichinsky Comprehensive Plan Steering Committee: Nicole Alifante Melissa Kaplan Macey Tom Broderick Karen Khor Jack Demasi Joe Liberti Ralph Engel Erin May Meredith Robson, Town Administrator . r In collaboration with Land Use Law Center, Pace School of Law Kevin Dwarka Land Use and Economic Consulting - - '' Skeo Solutions, Inc.• 0 r � LAND FUSE �� .:y,e. y,...,. - . LAW CENTER Kevin Dwarka LLC N� Skeo ev, � PACE LAW ���'' . Land Use & Economic Consultinc „. ' !- - .,. .lit-_-.:,...___L!.. - _'' .4-*.. _ _• � - --4 OA -4 • i - ---'"r'-- `.— _yam -� _ _ — _ s ,' A _ _�'��c�'f:'�.a. � ,.:,,tea �•.=.-•�- - m �,�..�� - . , ...vim :. i — ;."..14 .Ss d w: r 141. 1 ...4.944 Op` f s i a A _ • KL,f. .1K� ` , y{,.,- ,1 - , 2023 Draft Comprehensive ',an a TABLE OF CONTENTS EXECUTIVE SUMMARY 1 MAMARONECK TODAY 1 VISION OF MAMARONECK TOMORROW 3 PURPOSE OF COMPREHENSIVE PLANNING 4 METHODOLOGY 5 COMPREHENSIVE PLAN STEERING COMMITTEE 6 PUBLIC ENGAGEMENT PROCESS 6 Public Engagement Events 6 Interviews with Town Representatives 8 Community Needs Survey 8 COMMUNITY NEEDS ASSESSMENT 9 DRAFT POLICY FRAMEWORK 9 RECORD OF COMMUNITY SUGGESTIONS FOR POSSIBLE IMPLEMENTATION STRATEGIES 10 ENVIRONMENTAL REVIEW 10 POLICY FRAMEWORK . HEALTHY COMMUNITY 12 QUALITY NEIGHBORHOODS 16 SAFE CONNECTIONS 20 RESILIENT ENVIRONMENT 24 SOUND ECONOMY 30 APPENDIX pg, EXISTINLI %.ONDITIONS ASSLSSNM6N1i 44+ APPENDIX B RECORD OF COMMUNITY SUGGESTIONS 71 The Unincorporated Town of Mamaroneck Page 306 of 518 EXECUTIVE SUMMARY In early 2022, the Town of Mamaroneck embarked upon an update of the Town's outdated Comprehensive Plan in order to create a policy-based framework for future development and preservation of the Town's unincorporated area. Updating the Comprehensive Plan involved collaboration between the Town's elected and administrative leadership; the Comprehensive Plan Steering Committee, the Town's appointed consultants from the Land Use Law Center, and residents and business owners of the Town of Mamaroneck. The plan will be used to help the Town make future decisions regarding land use regulations, infrastructure decisions, and economic development investments. MAMARONECK TODAY As a residential community on the shores of the array of recreational facilities, parks, trails, and Long Island Sound, the unincorporated area within wooded areas. Excellent rail and road connections the Town of Mamaroneck offers a high quality of link the Town to the broader Westchester region life characterized by leafy neighborhoods, quality as well as New York City via Metro North Railroad's schools, diverse architectural styles, and a wide New Haven line. Primary Study Area for Town of Mamaroneck '' Comprehensive Plan Update 141 on Saar clad. Far Harrison Lak,Silo Country Club • r 127 Winged Filar Country Club,_ aster & p FEZ 0 125 harp kq ma � can Leatherctockirg Mamaroneck Wykagyl 4 MAlure Trsifs .5 country club Shore Acres y a° rompshire Orienta .entry Club F q y' Larch mont Huguenot Park New Rochelle Homestead L,ncatin p,vc Park rk a 5 a . Sources:County of Westchester,Esri,HERE,Garmin,SafeGraph,GeoTechnologies,Inc,METI/NASA,USGS,EPA,NPS,USDA 2023 Draft ComprehRPg9e3PYaPf P1i8 EXECUTIVE SUMMARY The Town of Mamaroneck is comprised of the Over the past ten years, the unincorporated area's unincorporated portion of Mamaroneck, the population has remained unchanged at just under Village of Larchmont, and part of the Village of 12,000 persons. Like many bedroom communities in Mamaroneck. Each locality maintains local political the metropolitan New York Region, the Town has an autonomy through its own independent legislative expansive stock of single-family homes. However, body, comprehensive planning responsibilities, the Town also has a considerable supply of multi- public safety agencies, and decision-making family units. Many of these units are condos and authority over budgetary allocations, municipal co-ops rather than rental units. There is a limited operations, and land use decisions. supply of rental units, and almost no medium density residential developments. Cost burdens There are some services that are shared among the are especially high for renters. At the same time, localities. For example, the Town of Mamaroneck the community has seen a desire to increase the provides assessment services to the Village of physical dimensions of the existing single family Mamaroneck. The Town provides recreation housing stock, raising questions about scale and facilities and programs for all three communities. design of single-family neighborhoods. (The Villages have their own recreational programs as well). The Town also provides senior services Like many communities in the metropolitan New for all three municipalities. Many residents of York Area, the Town is confronting an interweaving the Unincorporated Area rely upon community set of growth and development challenges. resources located in the Villages including medical Although residents value the local businesses services, library facilities, parks, and commercial within unincorporated Mamaroneck, this part of districts. the Town lacks a traditional downtown. Residents patronize businesses along Boston Post Road, ` Myrtle Boulevard, and Madison Avenue, as well as in the business districts located within the Village it of Larchmont and the Village of Mamaroneck. �1 , I , I Opportunities for increasing the vibrancy of the 1 Town's commercial districts and diversifying its ' fiscal base have not yet been fully explored. �: � , y Traffic volumes have been raised as an issue of ,,' '� Z' 1.fi! concern with respect to access and mobility within the Town. And while current residents enjoy access "+.„,, to resources like Memorial Park, Hommocks Rink � _ _ and Pool, and the Leatherstocking Trail, there is a desire for improved access to recreational sites and expanded community programs. The Town's recertification as a Bronze level Climate Smart TOWN CENTER Community in 2022 and adoption of a Climate 40 W. $osrON F0ST ROAD Emergency Declaration resolution in 2021 along qi with rising awareness of climate change, water - quality impairments, and extreme weather events r. ,` have elevated the community's desires for stronger micenvironmental protections, resiliency planning, F and green infrastructure investments. 2 I The Unincorporated Town of Mamaroneck Page 308 of 518 .: VISION OF MAMARONECK " TOMORROW : 4;4.,, �' _- *It'ANK..44.- .- r''r- The Town of Mamaroneck's Comprehensive Plan ' ..> 3 '.: . % embodies five major themes that present the Town's .1-1 goals, policies and actions into a statement of community ` + intent for future development and preservation. Working 9�`.-` ", r, veil:.� �w` P together, these themes integrate the single-issue topics, y ``. '', '� r, '� like "land use" and "transportation," which are typically 't' `` '1 z ,,' ` .�. presented in traditional comprehensive plans. To reflectIt. F3 .�,.�, -. u, .,.'f+"'r� r', F '6i� � "�CYf x the integrative, complex nature of our community, the r , ' + ,` - r .•- p ' Towns vision for its Comprehensive Plan is structured •. �r s=" .4 , around five main themes: r44a a - 1 ,- ,,, ,l, HealthyCommunity �� z " �, r f ' . f� 4 4 3 , r Quality _ ', �l , , iI Neighborhoods - � � . . t :, .. 2 . , u.�.T.Sr ' s a K•Jw i e T .' `, rr 4 , 414 . 1 f=` Safe Connections "' .:iteliti -y.. s' , ,* ; k ey r' dC` t ,,'. . . ,,r • if-A, Resilient Environment = - T i .; 1 _ • lir Sound Economy 2023 Draft Compreheisive F'ian j 3 EXECUTIVE SUMMARY PURPOSE OF COMPREHENSIVE PLANNING Under New York State Town Law 272-a, a Town implement by adopting local land use laws, such may adopt a comprehensive plan to "promote as zoning, site plan, and subdivision regulations. the health, safety and general welfare of the Because NYS Town Law § 263 requires land people." A comprehensive plan is a written use regulations to be "in accordance with a document presenting goals, objectives, and comprehensive plan" or "in accordance with a well- strategies that address community needs and considered plan," after adopting a comprehensive guide the community's future development and plan, the Town Board may need to adopt new decision making. Formally adopted by the local land use laws in compliance with NYS Town Law legislature, the comprehensive plan inventories the procedures through a separate process that municipality's current needs and assets, presents includes public hearing(s) and county planning a vision for the community's future, and describes and environmental review. the actions a municipality can take to achieve that vision. Comprehensive plan development engages In addition to guiding a Town's future development, residents and other stakeholders in a transparent, comprehensive plans also guide other governments' inclusive process to help identify these components actions within the Town. State and municipal and build consensus and support for actions that agencies must consider a Town's comprehensive will implement the plan. plan when planning for capital projects on Town land, and most NYS agencies require communities The comprehensive plan includes a framework to adopt a comprehensive plan before applying of land use policies that the municipality may for state grants or other funding. _ ..- ._ • - �.. -- , ,fir .. .. .�-; c -` &*=-- - _ .rr*',, 0 .,G� i s- off► . Fl - , . \\\,',....t Tt Ti uu iii, '''°' `� # y' i Y t illrlt, y . i , ,...- _. .... ,, , .ir ,......, / •,. r--` 4 I The Unincorporated Town of Mamaroneck Page 310 of 518 #1. Vy .„ 1 1 I 1I111 Iliii4 1 !_i 1 ,!1111, . . , . ,, . , , ,, , ,r. ..,, , , ,11 '.. , , 4 ,i„ , , , 1 ,, , 4 .. _ 11111 �� ` +a t e" ' � �4 ti c ' ity / �f {I ., err r ' ,,- •ii - t ' ' :' ‘' .,.. r 1 y. 1 rt '�'- -._ I :_., • y.r-' '-'� IA:,. W :sue:,:... TTrNI 11! ..,_: , ,...,,,,,--,,, I, :--,,,,,,,,,, y9pJ;� I�i7 r .,e•w;. ri`'. _ .,.` y d/ $$ .- i .: r� t''.irs - l�'"'` } L a•'jV p` S. ° 'METHODOLOGY � P a� 4'"t {xC�-`: �L1lr ` y ,! _swag -IL t + :..- W ay '; .- Page 311 of 518 METHODOLOGY COMPREHENSIVE PLAN Public Engagement Events To gather input from community members, the STEERING COMMITTEE planning team held several public events from May through August 2022, including five public In March 2022, the Comprehensive Plan workshops and six pop-up events. Steering Committee was convened to advise the development of the Town's comprehensive Washington Square Neighborhood Resident plan. Members of the eight-member committee Engagement Workshop represent Town residents, local business owners, On May 4, 2022 the planning team hosted a environmental and other non-profits, educational public workshop from 4:00 to 6:00 PM at the professionals, housing advocates, emergency Washington Square Neighborhood. Approximately response personnel, recreation advocates, and 70 Town residents attended this event, where they the Town Planning Board. The Committee worked participated by visiting three stations, which asked closely with the consulting team and served as the following questions, respectively: community experts, assisting with the public engagement process, policy framework creation, 1. What do you love about Mamaroneck and what and development of the implementation plan. would you like to stay the same? To maximize public involvement, the Committee 2. What are some challenges faced by helped develop the Town's Public Participation Mamaroneck? Plan, conducted outreach to publicize and 3. What is your big idea for Mamaroneck in the encourage participation in the public engagement next 10 to 20 years? process, and participated in meetings and events with community members. The Committee refined Participants wrote their answers on post-it notes, draft goals and recommendations and suggested which were affixed to a poster board at each implementation strategies. station. A trained facilitator chatted with small groups, explained the activity, and recorded further PUBLIC ENGAGEMENT input on large flip charts. PROCESS High School Workshop A second workshop was held on May 4, 2022 at Mamaroneck High School, during which To establish a strategy for engaging the community participating students divided themselves into in the Town's comprehensive planning process, small groups of 15, each led by a facilitator from the Comprehensive Plan Steering Committee and the planning team. Using maps of the Town, the Town-appointed consultants created a Public facilitators asked students to identify areas that Participation Plan, establishing a framework to they identified as "strong" and areas they identified engage residents and stakeholders in each stage of as "challenged." Students marked the strong the planning process, as well as a communication areas with green dots and challenged areas with strategy. Guided by this plan and described below, red dots, identifying strong places as those areas the planning team conducted: in the Town that people enjoy, are necessary, or are attractive places to visit. They identified • Public engagement events challenged places as areas that people do not • Interviews with Town representatives enjoy, are undesirable, or people believe need to • Online public surveys be fixed. The groups then discussed strategies for overcoming the Town's challenges and discussed 6 I The Unincorporated Town of Mamaroneck Page 312 of 518 "big ideas" for the Town. A recorder documented rt . ` : all responses. May 24 Public Workshops �. •"t On May 24, 2022 the planning team held three ; more public workshops at the following locations . "! " and times: y�, L- y 111 • The Senior Center at 1288 Boston Post Road from 10:00 to 11:00 am " � :;: e • The Fire House at 205 Weaver Street from 1:30 pm to 3:30 pm • Hommocks at 140 Hommocks Road from 7:00pmto9:00pm , `+• � This series of workshops were supported by local community organizations, including Washington Square Neighborhood Association, Larchmont Gardens Civic Association, Howell Park Neighborhood Association, Mamaroneck High School, The Summit,At Home on the Sound, Cure!, At The Center for Continuing Education, Girl Scout `` Council, League of Women Voters, Larchmont Summer Pop-up Events Mamaroneck Lions Club, Mamaroneck Hockey, The Following the workshop series, the planning team Stem Alliance, and the Youth Hockey Association. held six pop-up events through the Summer in At these events, planning team members solicited 2022: at Mamaroneck Outdoor Movie Night on feedback from community members at five July 8, at Concert in the Memorial Park on July 11, different stations, each devoted to one of five and at Larchmont Farmers Market on July 16 and themes: (1) population and housing conditions; 30, and again at Concert in the Memorial Park on (2) services and recreation; (3) transportation; August 8 and 15. At each of these pop-up events, (4) land use and economic conditions; and (5) poster boards were displayed asking participants: open space and environmental conditions. Each station displayed a poster board presenting current • What are some challenges faced by conditions, relevant maps, and questions related Mamaroneck? to that theme. Participants read the posters at • What do you love about Mamaroneck? What each station and used post-it notes to respond to would you like to see stay the same, be the questions and provide other feedback related preserved, not change? to the themes, including identifying community • What's your big idea for Mamaroneck in the needs. Facilitators stood at each station, answering next 10 years? 20 years? questions and recording additional participant comments on flip charts. Participants wrote their answers and other comments on post-it notes and affixed them to the boards. 2023 Draft ComprehRPgce3i1pf P1,6 METHODOLOGY Interviews with Town Representatives The five-minute survey invited participants to In addition to public workshops, the planning confirm these needs by selecting the most team conducted individual and group interviews important and provided an opportunity for input with an array of Town officials, staff, and board and from community members who did not attend committee members. During three separate tours in-person events. of the Town, planning team members conducted interviews with the Town Supervisor, Building Department staff, and the Town Environmental Planner. Planning team members also conducted interviews with the Town's Comptroller, Housing Outreach for the Planning Process Authority and Community Services staff, and the To reach as many residents as possible, the school superintendent. Additional interviews planning team advertised the comprehensive were held with the following Town boards and planning process, all public events, and the committees: Community Needs Survey using the following methods: • Town Board, Planning Board, Zoning Board of • Appeals, and Board of Architectural Review. Email flyer to residents and • Recreation Commission, Coastal Zone stakeholders like Padres Unidos and Management Commission,Traffic Committee, Community Resource Center. and Sustainability Collaborative • Supervisor e-newsletters. • School newsletter. Community Needs Survey • "This Month in Mamaroneck" • After conducting interviews and public Supervisor announcements engagement events, the planning team released at Town Board meetings, and an online Community Needs Survey in July to reach various interviews and speaking even more community members. This survey was engagements. • shared with residents via the Town website, email, Direct outreach to staff, elected social media, and strategic flyers with QR codes. officials, and social workers at schools. • Additionally, the survey was available for written Town website. • completion with stations of available printed Press releases. copies and a drop-box being available at the • Town social media posts on FB, Patch, Mamaroneck Senior Center, Town Center, and and NextDoor. • multifamily buildings in the unincorporated area. QR code shared during events, on This survey presented community needs that we strategic flyers in local businesses and identified in prior events and interviews, organized popular destinations. in the following themes: • Banners at Palmer/Weaver, BPR by Senior Center, and the Firehouse. • Housing • Large poster placed at LGCA • Land Use & Economic Development Ducky Derby, Compost Giveback • Transportation Day, Icebreaker Hockey Event, and • Environmental Storefront. • Recreation • CPC t-shirts. • Community Services • Lawn signs. • Mailers. • Flyers in all Town-owned facilities. • Flyers in windows of area businesses. • Translations of relevant materials for Spanish speaking residents. 8 I The Unincorporated Town of Mamaroneck Page 314 of 518 u ;4 j S p. > ✓✓ C „Loy_ ie (1 i t . r ! a -ry 7 eft, r r I''' , I. � :cf. �*t �. .-. .f1 qt ,n�,� AL .n .r € 1 . R , r- r 1' r. _ COMMUNITY NEEDS The Community Needs Assessment process ASSESSMENT provides the community with an accessible repository of baseline information to help identify As the first step in the comprehensive planning needs and inspire ideas for policy changes. It also process, the Town's consultants led a three-part serves as a tool for evaluating the responsiveness of community needs assessment process. Part I proposed policies to current gaps and challenges. involved compilation of existing conditions data on several topic areas, including: DRAFT POLICY FRAMEWORK • Municipal boundaries and services • Demographic composition It is important to note that comprehensive plans • Land use patterns can have varying levels of detail. Whereas some • Housing conditions plans make concrete commitments to certain • Transportation conditions regulatory changes, redevelopment projects • Environmental conditions and infrastructure investments, other plans are • Recreational needs more policy-based and reserve the formulation of • Economic conditions specific implementation strategies until after the plan has been adopted. The Town of Mamaroneck Town documents were reviewed including the has adopted this latter approach. Town's zoning code, the Town's Draft Local Waterfront Revitalization Plan, the Town's annual Drawing from the Community Needs Assessment budget and financial statements, and the reports process, the consultant team created a Draft Policy and minutes of the Town's Boards and Committees. Framework that organized desired community Data was drawn from the US Census, real estate outcomes into goals with related policies and brokers, as well as spatial data from the Westchester actions. Organized into themes, the framework County GIS Platform. goals state the Town's desired outcomes. Related policies present different approaches to achieving a Part II entailed the live and online public particular goal, and planning actions list proposed engagement process with residents aimed at regulatory changes, physical improvements, discerning their unmet needs. Part III involved the operational changes, and programming the Town administration of the community needs survey can adopt to achieve those policies. to all Town residents. Findings from these three different parts were synthesized and then used to formulate policy goals aimed at meeting the The consultant team shared the Draft Policy community's needs. Framework with the Comprehensive Plan Steering 2023 Draft ComprehRPg9e3ri pf PIP METHODOLOGY Committee, which provided feedback on the RECORD OF COMMUNITY draft. After amending the Draft Policy Framework SUGGESTIONS FOR to incorporate committee recommendations, the consultant team presented it to the Town POSSIBLE IMPLEMENTATION Board at a virtual meeting in November 2022. At STRATEGIES this meeting, the Town Board recommended a presentation of the Draft Policy Framework to the public to obtain further feedback. The Town of Mamaroneck's Comprehensive Plan consists of goals, policies and general actions. On November 30, 2022, the planning team However, throughout the community engagement presented the Draft Policy Framework to process,the Comprehensive Plan Steering Committee community members at the Fire House from 12:30 received a robust set of community suggestions for pm to 2:00 pm and again at the Town Center possible implementation strategies that should be Court Room from 7:00 pm to 8:30 pm. The events carefully considered as part of the Town's ongoing included an online recorded presentation that gave implementation of the Comprehensive Plan. an overview of the Draft Policy Framework, after Supplementing the Comprehensive Plan,Appendix B which planning team members asked attendees is a Record of Community Suggestions that serves as to reflect on whether the Draft Policy Framework: a memorialization of the suggestions received.These community suggestions are highly specific and subject • Responded to Town needs. to changing circumstances and will be formulated • Will lead to the future that they imagined. only after the Comprehensive Plan is adopted. • Embodied their vision for Mamaroneck. However, the suggestions were used to shape the scope and purpose of the higher-level elements of If satisfied with the framework, attendees the policy-based draft Comprehensive Plan. Over explained why on green post-it notes. If they felt the long-term, the Town will consult this record of the framework was missing something, attendees suggestions during annual budget preparations submitted these comments on yellow post-it notes. and the capital planning process to ensure the If they believed any part of the framework did not Comprehensive Plan's ongoing implementation serve their needs, attendees explained why on continues to consider the community's specific ideas. pink or red post-it notes. In addition to these in-person events, the recorded ENVIRONMENTAL REVIEW presentation was also available online, where residents were invited to submit additional online In accordance with the State Environmental Quality comments on the Draft Policy Framework. The Review Act(SEQRA), the Town Board will complete virtual engagement process continued through an environmental review of the Draft Comprehensive the close of 2022. The planning consultants Plan. The Town Board expects to assume lead further refined the Draft Policy Framework based agency status in the execution of this review and on feedback received from these events and will include various involved parties in the review online comments. Using the extensive community process including residents, representatives of Town feedback on the Draft Policy Framework, the boards and committees, as well as other interested consultants then prepared the Draft Comprehensive agencies including the Westchester County Planning Plan. Board and adjacent municipalities. The Town Board will make a decision regarding the formal adoption of the Draft Comprehensive Plan only after the completion of the environmental review process and a determination of the significance of the impacts. 10 I The Unincorporated Town of Mamaroneck Page 316 of 518 - cfc 47-1, 0 '10 0 in FOUNDED 1861 mAmAR0NEcK TowN CENTER -Ht - •!§ 1 . • • ROCKLAND AVE . ENTRANCE _ , __ . - • L • t!1; _. : • POLICY FRAMEWORK . ; -tz 33(.41,74 .147:454.S,4.- a V `FS . • •‘7,::4;;;',.-- • • 441k-4"g •.4.• 4:r - - . . Page 317 of 518 POLICY FRAMEWORK Healthy Community Healthy Community aims to improve public benefits like recreational facilities and parks and enhance community gathering spaces and programming. This section also aims to expand public access to information by improving communication channels and optimizing Mamaroneck's infrastructure and services to ensure efficient and equitable government. Healthy Community supports community togetherness and wellness through efficiently delivered Town services, easy access to information about Town events and administrative actions, and enhanced spaces for community gathering and recreation. r z + !t 1 ,,i, ',L, ',I li, ('i, 1 *14,/ r li \ '1 41 i 1 , , 1 1 iiik 1 .:*"' ' ". :—111k:: iiii -NM 11 ' .: 1 n — P t fit A _ _ _ 4, .„. ' fir1. , - , , ' 1 I ' ' iL,, ' ' A 4 .,,, ,, , ,,,_ i`i 4111._, _ Support community togetherness & wellness through efficiently delivered Town services, easy access to information about Town events and administrative actions, and enhanced spaces for community gathering and recreation. 12 I The Unincorporated Town of Mamaroneck Page 318 of 518 HEALTHY COMMUNITY IQ° VII --10-sigh A ..., i j it , I ► AA WI lir 1 Residents of Mamaroneck enjoy the existing recreational ., facilities in the Town. Key recreation facilities within the44 unincorporated Town, include Hommocks Park Ice Rink, or , r� Memorial Park, Carpino-Steffens Fields, and Hommocks ,�-� r OP Pool. Another draw to the unincorporated area is its �" r A it r ,..:-i network of public recreation areas including the Colonial i►igi.F -w.., Greenway, Sheldrake River Trails, Leatherstocking Trails, iiii -- 4r Hommocks Conservation Area, and Larchmont Reservoir. ilia However, residents have expressed a desire for the MINE creation of more recreational facilities and beautified " ' �'Ai ns ! open spaces including athletic fields, pocket parks, -� ! ill El community gardens and an enhanced swimming 7 tfiA Ei I!!! facility. Residents also desire an even greater variety and accessibility of recreational activities within the _. ,. Town's existing parks, athletic fields, and trail networks. , ' 'D , 131 ) 1 " '17'55 ,y IP ' x"' 5 , '>16a_4 Residents also value the role that recreation has _ .._.1 - ingenerating economic benefits to the local economy "' 0. � r. Or and in enticing new people to move to the Town. ,_ "'' Residents would also like more spaces for community -- gathering. Residents currently enjoy the Senior Center, - the Larchmont Public Library, and the Mamaroneck Public Library but would like more programming of special _ '" {Y - events, hobby activities, and volunteer opportunities. . _ _ Beyond recreation and community services, residents - -e � �- � il have also suggested other improvements to the Town's *# public safety and communication systems as well as physical upgrades to Town-owned buildings. In addition to maintaining the Town's efficient provision of services, t - residents would like to see expanded availability of social mow service programs for older and lower-income residents. — n. . 'Aar A ii, A -Iv, di fr .., r 2023 Draft Comprehect.":-€ F';ai',,518 POLICY FRAMEWORK HEALTHY COMMUNITY POLICY FRAMEWORK HC GOAL 1: ENHANCE RECREATIONAL AND OPEN SPACE RESOURCES HC POLICY 1A: Enhance visitor experience at parks, trails, and open spaces • Action: Allow additional uses at the Town's parks. • Action: Continue to maintain, improve and beautify the Town's parks and recreational facilities. 111 HC POLICY 1 B: Optimize performance of athletic facilities • Action: Redesign, renovate, and maintain existing athletic facilities. • Action: Explore the potential for creating additional athletic facilities. • Action: Explore adopting operational changes and user fee �'�'' / modifications that maximize utilization, inclusiveness, and accessibility of existing and future athletic facilities. HC POLICY 1 C: Encourage shared use of public recreational spaces = _� • Action: Work to improve coordination and collaboration with the ` Villages, school district and community groups. iL • Action: Enhance physical access to nature areas, parks, and trails. HC GOAL 2: ENHANCE OPPORTUNITIES FOR COMMUNITY GATHERING HC POLICY 2A: Optimize functionality and variety of community spaces and programming • Action: Improve the physical condition of existing indoor and outdoor community spaces, and create new places for gathering. • Action: Provide community programming to serve all segments of the Town's population. HC GOAL 3: ENHANCE COMMUNICATION AND PUBLIC ACCESS TO INFORMATION HC POLICY 3A: Provide residents with clear and updated information about town events and initiatives • Action: Improve the performance and operational efficiency of existing and new communication channels. 14 I The Unincorporated Town of Mamaroneck Page 320 of 518 HEALTHY COMMUNITY c2 HC GOAL 4: ENSURE EFFICIENT AND EQUITABLE SERVICES, UTILITIES AND GOVERNMENT HC POLICY 4A: Optimize physical condition of town's infrastructure • Action: Make upgrades to Town Center building and facilities. • Action: Upgrade, strengthen and protect telecommunications and utility infrastructure in the Town's neighborhoods and districts. x I HC POLICY 4B: Optimize delivery of municipal services • Action: Maintain efficient waste-management services. • Action: Ensure cleanliness of the Town's public and private spaces. • Action: Address service needs of lower income, elderly, and limited-ability households. r - .' • 4 . +•i , . , , 5,�. r try . • . d ♦� •-.cr s t � i,f i y . 0 �1.._ s Ate! -• k : vi.'� } ,$. x Pam.` __ Rol i 4,-`''•='" - •---.-_,10:10111111 I b 14‘*)4‘U I., + .� i.33' _, ,. 3; Off t h , A "?is ai Y+�. �1 ,, .� d 3L`� IIM- � 9 4 x / 7 - -- - r' - - - r 'fir --- �.� _ r 2023 Draft ComprehRPg9e3Pf1aPf P11% POLICY FRAMEWORK r j Quality Neighborhoods Quality Neighborhoods identifies policies and actions to preserve the Town's neighborhood- scale and quality of life while allowing for contextual development that meets community needs. This can be accomplished by updating the Town's land use laws to ensure that new development takes existing neighborhood context into account and allows for the creation of more vibrant, mixed-use centers in areas with existing infrastructure. Other policies aim to create more housing choices for the community and incentivize the creation of more affordable housing. Quality Neighborhoods ensures existing and future land uses provide inclusive neighborhoods and commercial areas that preserve the Town's small-town feel. ^'fly''-- -tar, ccy Y " ` � ' .' • ' .` 19 y , ' ix• :. - ,-, �` — ,Ill . _ fit y ! ` " te ■ % i'l _ _. { ' t ��saiatA . : l Y _ Ew #,�!:'4•* d i[+f+" w^.,a F 3- r _ + ye 1.,,,,,,,,,,,,,,,,4„:,,. rr ,_, .N ., A. •P! n `" a �. . I. y --", t\1L, ,VL Awo/tr.6‘ " _ _ _ ._. i ,li U H - r - -_ Y,,- Ark Ensure existing and future land uses support inclusive neighborhoods and commercial areas that preserve the Town's small-town feel. 16 I The Unincorporated Town of Mamaroneck Page 322 of 518 mil ; Unincorporated Mamaroneck is predominantly residential and low-density although a significant , .' , t `, -winumber of residents live in multi-family apartments . .. ,,s : in the Washington Square and Larchmont Acres `"x g q 1 a . Area. Commercial land uses are found along Boston *Ru" ti ;',,,- Area. Post Road, Myrtle Boulevard, Madison Avenue, Fifth 6 n'-�t,• ,' � '�_ Avenue, and Palmer Avenue. The unincorporated ` " • `` ; 15 6 *Y � 4, Town of Mamaroneck lacks a definable cultural or a • `, , - ° , commercial center, compelling many residents to _=;4' � ` ' patronize establishments in the commercial cores in the ti.Y A Villages of Mamaroneck and Larchmont. Many residents ,� .- :f .,;" : welcome greater access to local retail establishments _ 4.. A,—f" and gathering spaces within the unincorporated Town. ?,.'7: '' �� Residents have expressed a desire to preserve the Town's ,, ,.i neighborhood-scale and quality of life while allowing -.--,. ' x{ - �- for contextual development that meets community �_ - ''-s. - -, needs and are supported by infrastructure. Generally ;-:, '' ° - " �i `" ' residents are receptive to mixed-use developments in i - a ' il areas close to the Metro North Station, along Boston : ` L,' . Post Road, or around Fifth Avenue. � In recent years, there have been a number of older +' 4.. homes which have been substantially expanded or - - _ -� '-_ , demolished and replaced with much larger homes. __ - _� ,., -'` �w These newer and larger homes have raised concerns R , s_F ,, about their compatibility with the Town's architectural - _ - traditions and the prevailing scale of building in 4 `G , ` residential neighborhoods. As such, residents have - increasingly discussed the possibility of land use controls \ -- - - that would ensure greater harmony between older and newer buildings. Additionally, residents have been concerned with the environmental impacts of such larger homes. -'"" -r _ ', ' , . : ' 1 2023 Draft C©mprehe.,a e:'Plai; .1 17, POLICY FRAMEWORK , a r it:4 - • � gy , '414, Yw .' r G x \".., - �` .F`. 1.,p ar, a :......'"— • .F-;. •ems ta• 4.-- '. Y Y f ., " ' Vii I ^� 4r rr f. :: z I i , l k r pip I. °,_'.. •_ pia i.. _ • `v ' '.....=!'"- - . . ,410.000... iii c: 4'_ Even though the vast majority of Mamaroneck's The need for more affordable and different types housing stock consists of single-family homes, of housing compels exploration of opportunity the unincorporated Town contains a rich variety sites that may be appropriate for new housing of housing types relative to other bedroom development as well as changes in land use communities. About 1/3rd of the housing stock regulations that could make it easier to build a consists of units in multi-family buildings, which are greater variety of housing types in certain parts relatively more affordable than single family homes. of the unincorporated Town. Currently, very few However, many of these units are condos and co- areas within the Unincorporated Town are zoned to ops rather than rental units. There are community allow for duplexes, triplexes, or quadplexes. Other concerns that the high price points for single pathways for creating more affordable homes in family homes and the limited supply of multi-family the community include increased engagement buildings with rental units are making it harder to with affordable housing developers, identification maintain and grow an economically, generationally, of publicly owned land that could be utilized for and racially diverse residential population. Almost affordable housing, and pursuit of county, state, and half of the unincorporated Town's renters pay more federal funding programs for affordable housing. than 30% of theft Income toward housing costs. 18 I The Unincorporated Town of Mamaroneck Page 324 of 518 QUALITY NEIGHBORHOODS QUALITY NEIGHBORHOODS ' ' POLICY FRAMEWORK 1 4 ; QN GOAL 1: ENSURE A BALANCED APPROACH j lkF s f TO DEVELOPMENT AND PRESERVATION QN POLICY 1A: Preserve the Town's existing neighborhood-scale, quality of life and small-town feel • Action: Update land use regulations to ensure that new4 ': development, alterations, additions and demolitions/rebuilds take into account the surrounding neighborhood and tree canopy. - _ • Action: Continue to engage residents in the Town's development and ensure appropriate public notice. • Action: Evaluate land use laws and application processes to ensure .. efficiency and consistency. • Action: Examine possibilities for the planning and zoning boards to be more expansive in their review of potential impacts from proposed = developments. QN POLICY 1 B: Create more vibrant mixed-use centers • Action: Develop redevelopment strategies for areas supported by infrastructure. QN GOAL 2: CREATE A MORE DIVERSE HOUSING STOCK QN POLICY 2A: Diversify the types of housing available for all residents across different ages, abilities, income levels and household types,within the town • Action: Encourage reuse of underutilized properties for housing. • Action: Determine if there are any existing regulatory barriers to the development of multifamily housing, senior housing, smaller homes, and affordable and missing middle housing. QN GOAL 3: PROMOTE A MORE INCLUSIVE RESIDENTIAL POPULATION QN POLICY 3A: Incentivize the creation of more affordable housing units • Action: Regularly evaluate opportunities for improving access to affordable housing. • Action: Explore potential modifications to the Town's Fair and Affordable Housing policy that specifies the number of affordable units required for new developments. • Action: Explore opportunities to access affordable housing funding assistance from County, State and Federal governments, as well as not-for-profits. • Action: Promote community awareness of rental assistance programs to help individuals locate affordable units within the Town. 2023 Draft ComprehRPgQe3P Rf P1182 POLICY FRAMEWORK iliSafe Connections Safe Connections focuses on creating complete streets through enhanced pedestrian and bicycle infrastructure and roadway operation improvements. This section also recommends roadway infrastructure improvements to enhance traffic safety and flow, manage and reduce parking demand at highly visited areas, reduce visual impacts on surrounding neighborhoods, and expanded electric vehicle stations, bicycle, pedestrian and mass transit infrastructure to better connect people to destinations. Safe Connections ensures the Town has a safe, well-connected transportation network that accommodates pedestrians, cyclists, drivers, and transit riders. i ,s4p i r� .s, Y• 4 TY tJ 6!', - `f ` ,ems- _ -.. i. r. e. r„ - :'---- __,I. T ^'-FL°4 '-`h. ,i • f f' .jj+ ate . _ ,4 .... ,�.� .. f .T. /. - �� \� z_ of x - ,, , - 'I) i . ' :: • ill ...„,.. ....,, ... ---7---.. --,. .4.,,,,,,. ...... ,joir_arc __,„ _ - _ . _ .,_ . '.. jilifiliftr:4‘ .1--- -. ' - ' Ensure the Town has a safe, well-connected transportation network that meets the needs of pedestrians, cyclists, drivers, and transit riders. 20 I The Unincorporated Town of Mamaroneck Page 326 of 518 SAFE CONNECTIONS q 1 TOWN OF MAMARONECK's EXISTING STREET AND TRANSIT NETWORK ,, N .i. Hj• Scandal*'S. :cx., h+waow a / 61 i}' I .D; 6:; r (, C+wnn P•! LQNA7 A. f'• i 4. 4.,. �,�i7 cc. . unm,r.. 67 4t 1 $ fel $ € nd 1... cisi 0. Rye .,C hr.,hQ.11 A 60 !m ..61d _� •. 6 I u •'a ' : Eastchester i 1 ad visa A , re , Mamaroneck h w el n.. Mrsera .r f - , 4.y i cbr i '.,'a rill;J (1...ePuri !wt. lAubd xfivnararteck Rep* , t I 4 r—IfQk Sat.! • a,e New 'e' ♦' `5'.,!i.. Rochelle "; sdtnd v $ 7li,�A kiSaN -• A A c"a� 46Q} �, v � 4 j o !� 04 Larchmont .1 lrmrn S • 1 The Commuting time between the Larchmont More broadly, residents would also like to see Metro North Railroad Station and Grand Central expanded provision of alternative transportation Terminal in Manhattan is less than 40 minutes, services including more bus service, connecting during rush hour, making mass transit a desirable shuttle services at the train station, electric travel mode for residents with jobs in New York vehicle charging stations, electric scooters, City and other locations along the New Haven etc. Additionally, many residents expressed the line. However, the Town of Mamaroneck's local importance of alternative modes of transportation road network is designed for the movement to assist in the reduction of traffic, improved air of automobiles with only limited right of way quality, and benefits in supporting healthy habits. dedicated to other modes of transportation Alongside accessibility improvements, residents including walking, biking, and public transportation. have also expressed a desire for broad physical improvements to the existing roadway network, Many residents commute to their places of work via including the reconfiguration of selected the Metro North Railroad, and would like to have intersections, re-channelization of certain road greater options for accessing the Larchmont and segments, signal improvements, better landscaping Mamaroneck train stations. Many residents have and signage upgrades in order to enhance roadway expressed a need for infrastructure investments pedestrian and bicycle safety, parking solutions, and operational changes that would make it easier enhanced wayfinding, improved accessibility and safer to travel within the unincorporated to commercial areas, deterrents to speeding, Town without an automobile. This is especially minimization of impacts of transportation and critical for senior citizens, children, and persons parking infrastructure on neighborhood aesthetics with disabilities. and reduced traffic congestion from commuting and school pick-ups and drop-offs. 2023 Draft ComprehRPg9e3PTaPf pt8I POLICY FRAMEWORK SAFE CONNECTIONS POLICY FRAMEWORK SC GOAL 1: BALANCE THE MOBILITY NEEDS OF PEOPLE AND CARS SC POLICY 1A: Prioritize complete streets and paths that are accessible, safe and connected to destinations throughout the Town • Action: Undertake physical improvements to pedestrian and bicycle infrastructure. • Action: Improve roadway operations to enhance pedestrian and bicycle safety. SC GOAL 2: ENHANCE TRAFFIC SAFETY AND FLOW THROUGHOUT THE TOWN SC POLICY 2A: Maintain and improve roadway infrastructure • Action: Study traffic conditions and feasibility of design alternatives for key roadways and intersections. • Action: Undertake physical improvements to roadway infrastructure. • Action: Modify roadway operations, directional signage and traffic regulations. • Action: Coordinate with other entities on access, safety, and traffic flow improvements. SC GOAL 3: ENSURE PARKING FACILITIES ARE EASY TO ACCESS, EFFICIENTLY OPERATED, AND WELL-DESIGNED SC POLICY 3A: Adopt physical, operational, and design improvements to the Town's parking facilities that manage the supply of parking spaces while limiting their adverse impacts on quality of life • Action: Manage the number of parking spaces where needed. • Action: Adopt operational changes, signage and physical improvements that make it easier and faster for drivers to find parking spaces at existing parking facilities. • Action: Undertake urban design, landscape, and operational modifications that help reduce the visual blight and adverse environmental impacts created by parking facilities. SC GOAL 4: ENHANCE TRANSPORTATION OPTIONS AND CONNECTIVITY SC POLICY 4A: Develop creative, multimodal solutions aimed at reducing car- dependency, minimizing parking demand, and increasing connectivity to destinations within the Town and Villages and beyond • Action: Expand bicycle, pedestrian, and mass transit infrastructure to improve access without using an automobile. • Action: Work with other agencies to improve transit access. 22 I The Unincorporated Town of Mamaroneck Page 328 of 518 SAFE CONNECTIONS M .11..:-..'...*Atit..-:s p.t.40,.^Ilii4Kii V 1....7,,,,.. . ! ir ., ..- .....:i. ..oireiliik ---.!:)•.-..,; 1 :, - ,— r4,1r.v; A.'•........w. ,..; '..4.tr•• 1 '44;t :Tirikellf " • •' -'44'-•'1.1.411111:0-4\ vik..,:pyrN.'P.447,-Aiklie.-. ' '''-•,.rir.' 'i % ,'ell ' 11 .'...: . F.40111.- in 4,11#' -'' -' ' VialrOymk.illi;Ilk.,,...'...r__.w.95: . , ,46!•\'' - I'''J'.'i )'r.' '`1:'' , sr Of .4o Ir. :,--,.• - l'-'"' '.---1- .;;a4.•'‘' '-' . 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'''-....4:._ r - • I,. -,-,.&- . ,.. • . ,0...,,T4t0.- lip .‘..,°N•,.: 'If'. . , , ' ' •ill, ..' 10.. .4,- ,,,s; -•.'4. •••-•,-,,,,, ..,,, , 'N 4.11. 0-7 - , r 4 ..,:tv. ......„. , • A ..,r r' "e" ' /,...• \ la', i '''"41( '71'••• 4 . ... r:,', ! 2023 Draft Compr- .e i ill.. ve . ;ai-•. 1 23 ,..- . , . •,,,. _ . , 41t • POLICY FRAMEWORK Resilient Environment 1041 Resilient Environment prioritizes limiting adverse impacts of development and human activity, mitigating and adapting to climate change; protecting and restoring the Town's open spaces, natural areas, biodiversity, and trees and vegetation; limiting noise and air pollution; and insulating homes from damages and property value loss from storm events. Other goals, policies and actions recommend best management practices to protect water quality and supply; manage stormwater to prevent and minimize flooding; ensure that development practices minimize storm damage; and promote best practices to reduce carbon emissions and the Town's carbon footprint. Resilient Environment safeguards community health and well-being, and the health of our ecosystem. • 10, r' r ier -rokskr 14 �` ;1 YI ^I# �' `" � may. ,.k_�S J J' �. � 174.141, "Ai f t 3�i,A 4 a ° r� - it ytmt 6I"`. � { •' •'T •T •$ 'i I� �i.CYS } k. y .df�i ,ti A. 4 1) .,. F dd �i -ro"r� . ILA f • a *am . i ,r.' fha he, 7 ... `y' � d...& "ArpA ?' ..:.4 ter• ° 4f a s Y v�xiY.W 4 Y 7. 44 *. •:!.i+w- �:{'-A4 4 +�1 J'v.wr •° yq,,, • '�"E'; ' �yyY }� F•� Imo' 'AF°K '^ l-�A Y .i � PCrYrz. sT:- 2.kvic '4_g -114114f. „avg. •"..$F �ilf#.a*fi .F�:�d .. � Safeguard community health and wellbeing, and the health of our ecosystem, by limiting impacts on the natural environment, preventing and minimizing flooding impacts from extreme weather, and reducing the Town's carbon footprint. 24 I The Unincorporated Town of Mamaroneck Page 330 of 518 RESILIENT ENVIRONMENT pi a q "t ' n. j '.4d'I ANY {I?I % 4 '' ..,�t. , r ': &4 N . 'ktPsg e . 4 j v AN. t, , :' ' ��'�+ �q4� tw s ,�4�� 1�- h.,a_ '‘''':'''',',;,*-it.' * ti� 'v�a fi°' a - s ' ''';','*-',,,, 7,,,', *t‘',‘: '''',' -1(11:::.' -:t!***'1'N.k\ Located on the north shore of the Long Island Sound, 4 =1° tti , f(t > *4.� the Town of Mamaronecks open spaces, wetlands, _ , �, .` N� z x Gr parks, trails, forests and conservation areas contain �� , �.4 ; 4. ''"'''. a vast array of trees, plant species, and animal life t'. . �, i. . .' Y=� 'Yjni•- '. while simultaneously performing critical environmental , ; • -Ni'-' -* , ° !' functions including drainage, shade, air purification, �x` ' ^ floodwater absorption, temperature reduction, carbon r capture, and erosion control. The Town's residents would t. iot*,:t* .., , ' . like to see these resources and their positive ecological , r ' , benefits preserved by limiting the adverse impacts of human activity while expanding the geographic expanse :74 .," - , of trees canopies, open spaces, natural vegetation ,' ` } ' }, ;K yk' t� %� • ` areas, and native habitat. r ,,-ti;y �.- ,_ 4� The physical, chemical, biological, and aesthetic ,� l• Y -,-4 ``a characteristics of the Town's coastal area have long ' - "� .. suffered significant damaging impact from pollution, y< , , �•,- `,f.4,„ $! siltation and flooding. The sources of much of this �;J,,( � ;� `.., y '", - *' �, damage are the various watercourses carrying runoff , • �' . �` ,41 from drainage basins which empty into the Long Island , r n . impactof climatechange onstormweather . f,� ° '�` � ".. '= tt y Sou d The c a ge t - , , Y 4 t events also raises concerns about the economic impacts ram >,5: f _ - -.-%` f4P:. J of flooding including the costs associated with insurance, ,ilk _¢ 4 `; , .� clean-up, and building damage. ¢ �";: ,,;t - - 'it F: t' The damage from storm weather events can be � a • mitigated by the Town minimizing discharges into , " • ,! t coastal waters, managing land use activities, and Of"?‘,. ?« ' e ,r�, k • . a. „ , deploying green infrastructure techniques for managing ,r_ �.� -, ;�, 4 stormwater flows. �k � �� q ,� ; . The environmental impacts of climate change, such as �.-7. .'," �.'�" ' ,$„.,f r, '` sea level rise and extreme weather events and trends .g s ;,� � _ 1`� are elevating community concerns about flooding, air �'.�', �'. � , r 1�. � '` quality, and demands on the electricity grid. These rn� jr ; fi concerns are leading the Town to exercise increased ' �',- j , .-�. ' 4 74 W i .n ✓ f i'N, 1 f "k -! may, 3 e -'' / • '. / <:_ ,i 23 Draft Com r-ehe.,:.i�e Play, j 2S POLICY FRAMEWORK leadership on climate change as demonstrated in green building practices, investing in renewable the Town Board's adoption of a Climate Emergency energy systems, and facilitating cleaner forms of Declaration resolution in November 2021 and the transportation. In addition, the Town can seek to Town's recertification as a Bronze level Climate invest in infrastructure improvements and make Smart Community in 2022. Through these efforts, regulatory changes that minimize the potential the Town is raising climate awareness, including threat of flooding and its impact on public safety the reduction of carbon emissions by encouraging as well as building conditions. ' ii:A114,0.4.�.• \ Alt � .: /T• !e ",- v h 1. -.� tf I. .l �ilt i� •r, � / .r yr .+.or s ',iris ���,,,��^►�,`, - � _ ` I_"k�. I. [tr I1 ', fpi `4,;. tl t *•• , ., - _ {Ile _}." - ,-qr -. ifi, ,..„4,r,,ti.„,,,i, it , :,_ „, sqiii 'f ‘F t � !Tgrl "+ ��-"' e — t ;I t -ra '•.^'-• �-' ji f fi, C _ vit______________ __..i. + _ e. iShM ♦ _ _ ._./ t — J _. {�" .— _ —.r ter. f'L`- .. • _ r�;. r_ ' 1� L• " Tj i� . :,s I- iii . it;4144 ( �J 3 Y r ,... .,a' — • -;;. •, '7_,,, ."- t';""irr.41::'.1)\:44,4'ity.:,..77:11.-...;-,s74,47.,e46t.,,. ::'''''''''''.--'''-,._.1,,s,,4.„3._.\._.7. - S . .. r -I> . .,,, l •A ,/'F 4 i'i _ _ I hp`' n ti / i -' yYgg ' - , it, ' - .TJie,. '' 26 I The Unincorporated Town of Mamaroneck Page 332 of 518 RESILIENT ENVIRONMENT 0 k •i ......_._ . .. Iiiiii- I/ ior pr �- +wk te/ '"} .� � -., - ;.- a RESILIENT ENVIRONMENT POLICY FRAMEWORK RE GOAL 1: PRESERVE THE SCENIC, VISUAL, AND ECOLOGICAL VALUES OF OPEN SPACES, NATURAL AREAS, TREE CANOPY, WETLANDS AND VEGETATION RE POLICY 1A: Limit the adverse impacts of human activity and development on the Town's natural environment • Action: Protect the Town's open space, wetlands, and natural areas. • Action: Maintain, protect, and expand the tree canopy and vegetation in the Town. • Action: Support efforts that protect and restore the quality and function of the Long Island Sound ecosystem. • Action: Reduce sources of noise and air pollution in the Town. RE GOAL 2: PROTECT AND IMPROVE WATER QUALITY AND SUPPLY IN THE TOWN RE POLICY 2A: Ensure the use of best management practices to minimize pollution of rivers, streams, and coastal waters • Action: Seek to eliminate direct or indirect stormwater discharges into all waterbodies and flood-prone areas of Town. • Action: Manage land use activities aimed at minimizing pollution of rivers, streams, and coastal waters. • Action: Use Town operations and infrastructure installations to demonstrate innovations in water quality protection and stormwater control. 2023 Draft ComprehRPgce31n1Rf P? POLICY FRAMEWORK RE GOAL 3: PREVENT AND MINIMIZE POTENTIAL FLOODING FROM EXTREME WEATHER EVENTS RE POLICY 3A: Undertake infrastructure improvements and natural resource preservation and community activities aimed at flood prevention • Action: Upgrade existing stormwater infrastructure. • Action: Promote community awareness about best practices in stormwater management and publish this information to make available to residents. • Action: Preserve and restore natural protective features and natural resources. RE GOAL 4: MINIMIZE STORM DAMAGE TO THE BUILT ENVIRONMENT RE POLICY 4A:Adopt development practices that reduce impacts on homes and community infrastructure from flooding, erosion,and sea level rise • Action: Ensure new buildings, additions, expansions, and other structures are i le, sited and constructed in a manner that protects lives and minimizes damage to property. a tite. . 0 RE GOAL 5: REDUCE THE TOWN'S CARBON FOOTPRINT # , , RE POLICY 5A:Adopt best practices in energy conservation, 1 building development,waste management, transportation operations, air quality management and community outreach S% -, that directly address climate change • Action: Reduce carbon emissions and support energy efficiency " and renewable energy use in municipal and community buildings, I ,` transportation, and infrastructure. • Action: Reduce carbon emissions from waste management t services. • Action: Find ways to increase the number of EV chargers at high demand locations and multifamily residential buildings. , • Action: Engage the community in dialogue and actions 1- "G jIi, around climate change mitigation and adaptation. .:41 ,,,,,. • Action: Align the Town's climate change actions with the ,ir Town's Climate Emergency Declaration Response and '' _`y the New York State's Climate Smart Communities and 4 ! Clean Energy Communities Programs. YM J r N P 28 I The Unincorporated Town of Mamaroneck RESILIENT ENVIRONMENT 1 • 1 _ 4 a q .• 6. L' } 1.k k`. 1 .{2� i y a A d t '' a,. a '}' - 6 . a ir:1;4-3 -.., 5 4,4:4/"'-',. ' i :. 3' ti } +x,. 7p. y • _. ..q.,,tt 5 e y r�" r 1. - r • .„...,,,9-0.,..:1 _lie, _,....„ : _,._, _ , ___ "21 irk w # � q� t +��4 a # � ty..✓ T ' F. a''- N T y t F• r. �. )Yar P F t .:ry may' !, ` y �fl.a `41�" •..i 441 ,_-. , . -fee-• ,,,,F.,,,._40,- 4,--1,,--7.it,- .A r'�i a + 'ki � ... TA �' '• r,,�=� -f+a•&' ::: Ir _�a-*r 1' 1 ;- "- *� o¢r�. * tam!. ,l' ". F r {y- v i mot'` 'ri. { F 1�]y-t v; ! - f • • ",, '#"° ` .4 :. t- § {fir / Rir 1.lti _ F,I '- S' -t �+j° f K Y ff" +. Y i .J nj-.. ,. a€z1 `r r y 7�-' 'f .^•; S ., q ar, i_ 7 i ti vie 3^'- IL►e S' ;x 1 i " P { f! 4IF-47 4 {: „. ..,, , , - .•.-.,...7...,,,, - .4--R_-- -..„ _- .13 • is ‘.--.„,.4 ,_.._, elt;_.,r..r.,:q.: _..,:frv-,„.._.... ..3:- ,...-- Pr y F "`a-..°• ',7,4+^p. • ---- - •r: c -T -^", {{ n . •' . fi om } ' • 'Il "`•r "' -0 a k .,.m *',� . A,� m., v4, .-+„ t " t y w*� 'r` ' a '' •.. r `z45 e ' t� r k 5A�Ia: � ,y : y, a �;^ ti' � w"t`- �� i ! + , .rf r.' �+` tY;,we wa -w ` � . µ, ,.I 'M 4 # y � ,.;' t x- R Nr4` � +�' a x �' '"�� aagt� � +? �3,r aN� - -1. • 's: S , � �y 4wti3 • HMV •.. _ 'C^ �:_, _ r 2023 Draft Comprehe.;. . E. i .ai. j Zr�` , POLICY FRAMEWORK ..?A` Sound Economy Sound Economy aims to support local businesses by addressing conditions that can enhance spaces and improve patronage, and streamlining Town permitting processes for businesses. This section also strives to improve tax base by attracting new, commercial and mixed uses and reducing the tax burden on homeowners by diversifying revenue sources, and maximizing the efficiency of Town operations. 14 \ .f i vt ,: i•t , F '' 5 t• IP. 'I r.. ` L 4t ..at1 aF • lir t * by ,� la ,b., ::. , . „‹.-.1, . .., . .b,, ,,,- ... iii4.%t :',-.4,.... , . ,... .t-E. •,t.,:-..4.#,„ilitt -, , Aw--.-.. .,...., , K..._,_. - 1,c -i ,,. ..-„ - y. —. u AIL& PI l' — 1 . _ t ... ; ' - 4,',3 t _,,,i \ ip ' ,/ _ - i II . ,A t,'.7.?t, :.--,,,, r„ S MS. �1I fi r i- 'r t 0.„ . - u � d y era. 4 T :.$ T N 5• - `'7 F Strengthen the Town's economic health by supporting local businesses and attracting commercial development. 30 I The Unincorporated Town of Mamaroneck Page 336 of 518 SOUND ECONOMY 4 04, Ilik qb.... ler" 4110;1, Even though unincorporated Mamaroneck lacks a traditional downtown and has minimal commercial tiNEL_ areas, residents value the local businesses within their community and would like to see a greater variety of commercial establishments, higher levels of retail patronage, and more aesthetically pleasing commercial areas. Part of the desire for more commercial business stems from a need for a more diverse tax base which is currently dependent primarily on property taxes paid by homeowners. In addition to generating new flows of tax revenue, the Town should continue to maintain p its fiscal position by delivering Town services cost- .- effectively and abiding by conservative approaches ,41 , to debt finance. � '+w • i'� F1 141;84194* ,.; iv ::,,, „, T 4 y U _1 7 Y h1' ' i. - - -y_ dry ' ...Z1114-1111 j _ Af r7 i ay r.' 1 e r - -023 Dr- omprehe6:.ive F'!a�_, 1 .31 POLICY FRAMEWORK �. 'fir• - a 6. -41 t 1111 y ,. .I J..-- : .1 1.c„.- [; 1 ii p -LL.iCH _ e, .,-''-''iowt. _ L won . W 1 mir 'ICI �Kv. '. IL.11'. .eirikt'n'y'N '',i.:2 ION 4 SOUND ECONOMY POLICY FRAMEWORK SE GOAL 1: ADOPT AN ECONOMIC DEVELOPMENT STRATEGY THAT CREATES A BUSINESS-FRIENDLY ENVIRONMENT AND ENHANCES THE TOWN'S FISCAL POSITION SE POLICY IA: Support local businesses • Action: Improve patronage and enhance spaces and attractiveness of existing and new local business areas. • Action: Ensure that the permitting and approvals process for businesses is clear, consistent, and transparent. SE POLICY 1 B: Diversify and strengthen Town's tax base • Action: Attract new commercial and mixed use (residential/commercial) development that generates local jobs and tax revenues. SE GOAL 2: CONTINUE RESPONSIBLE AND TRANSPARENT FINANCIAL PRACTICES SE POLICY 2A: Reduce the level of tax burden on homeowners • Action: Strive to limit increases in property taxes for homeowners. • Action: Diversify revenue sources. • Action: Strive to maximize operating cost-efficiencies for Town services. SE POLICY 2B: Maintain high financial rating • Action: Engage in responsible bonding practices for capital and other projects. 32 I The Unincorporated Town of Mamaroneck Page 338 of 518 SOUND ECONOMY 4 litter .....-_. ,..- ,:-...).:*4... ...6..‘1...:......:i'': ' ' ''4'4.::',.....••-!..• :. ., . , ..,„.... .1`.' t,;.:,. I EICelSi - Or • . ,,-. A _I ... _ . 01 II Ai.1... • d __ • _____ ,,,____._ . 11 ......„.. i_iz_.__ =_._.,•:._.__. ., • _ ..... ___ •.. . _ . _ ... , ....,.. ,..„ .....%,_._ . ... „ ..,.. .,‘ , . . *„... , -_ ,----r- "" -. 6W- -....-- .. • ' _ - • • ... 74,.., .1 ,. -,lier..Y. - i.7,. i'..,;:-:•:-,' ...':., :•';0..,:•;',. •7"",-..,1 ,...7.,i0r:-.7:•:--- '.....i4c4- -, 4"•':x-.04-1"0 r• . - L. 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Q i �° Q v ca ca to 0 a Q v v 'N Q Q L1C CL WVI *' a, aL aL Q c > c ti W Page 396 of 518 V) w U U CC 0 0 « 2 CC CL « 2 _1 LL - U Z < o Z o i- H IX Z \ o w L CC _ 7 0 Q % j § w \ U u J ' = o ƒ \ LLI j \ j / � 48 c Q _ a IX et 9 0 / j ƒ / oLL = 2 0 Z k E E so § E 2 2 Z L k 0 \ \ § k ) > w 2 k • to ® § \ V M 3 k ® . � / « — / CO ± \ ( — IX O- W _ V x 3 E \ : / « ® LU Z i- Ga0 2 ? ( to .0 7 2 e 2 k 0 O E ' \ ƒ / 7 3 Z § / o V) L & k ° : 7 / / _ U k = 7 _ © ` § ) ; 2 -0 ° $ \ m 4 2 ,, e a 7 a 3 ° g \ ƒ k D x - \ ( \ \ / § § E t L Z_ \ / 2 7 \ a 0/ ° _ - 4, _. E c § « F E U a) ° / = ® & - 0 Z 2 © _ - O > ~ k = \ \ / - - 3 } / \ § 0 / « \ / \ IJJ c ~ \ \ \ / \ \ § \ v 2 = 2 2 * 2 J § v 2 = n 0 0 - o / o - = o E : — o / 0 2 0 § a § § E § 2 u 0 § 2 0 < 2 « E - « ® Q a « z LU IXLLI $ j $ ƒ } $ \ \ LU $ j Page 397 0 518 Westchester Westchester County Planning Board Referral Review County Pursuant to Section 239 L,M and N of the General Municipal Law and Section 277.61 of the County Administrative Code George Latimer County Executive March 20, 2024 Meredith S. Robson, Town Administrator Mamaroneck Town Center 740 West Boston Post Road Mamaroneck,New York 10543-3353 County Planning Board Referral File MMT 24-002 Comprehensive Plan for the Unincorporated Town of Mamaroneck Dear Ms. Robson: The Westchester County Planning Board has received a draft copy of the Comprehensive Plan for the Unincorporated Town of Mamaroneck, which is proposed to replace the 1966 Comprehensive Master Plan updated in 1976 and 1986-87. The proposed Plan consists of goals,policies, and actions structured around five major themes: Healthy Community: improving recreational facilities and parks, community gathering spaces and programming, public access to information, Town facilities and infrastructure, and waste- management services. Quality Neighborhoods: balancing the need for the development of mixed-use centers with preservation of neighborhood-scale and small-Town feel, diversifying the housing stock, and incentivizing the creation of more affordable housing. Safe Connections: prioritizing complete streets and accessible pathways throughout the Town, enhancing traffic safety and flow, improving parking facilities, and expanding bicycle, pedestrian, and transit infrastructure. Resilient Environment: preserving scenic, visual, and ecological values, improving water quality and supply, preventing flooding and the impact of extreme weather, minimizing storm damage, and reducing the Town's carbon footprint. Sound Economy: adopting a business-friendly economic development strategy, diversifying the tax base, reducing the residential tax burden, and maintaining the Town's financial rating. The Plan explains that it is "policy-based and reserve[s] the formulation of specific implementation strategies until after the plan has been adopted," but includes a"Record of Community Suggestions" as an appendix that includes a large volume of specific strategies the Town could take that it notes are "purely advisory and do not constitute an approved work plan." We have reviewed the Comprehensive Plan under the provisions of Section 239 L, M and N of the General Municipal Law and Section 277.61 of the County Administrative Code. We applaud the Town's efforts to update its comprehensive plan, and appreciate the presentation to the County Planning Board 432 Michaelian Office Building 148 Martine Avenue White Plains,New York 10601 Telephone: (914)995-4400 Website: westchestergov.com Page 398 of 518 Referral File No.MMT 24-002— Comprehensive Plan for the Unincorporated Town of Mamaroneck March 20, 2024 Page 2 at our meeting on March 5, 2024. We offer the following comments for the Town to consider as it finalizes this important document and works toward its implementation: 1. Consistency with County Planning Board policies. We commend the many recommendations within the Plan that are consistent with the County Planning Board's long-range planning policies set forth in Westchester 2025—Context for County and Municipal Planning and Policies to Guide County Planning, adopted by the Board on May 6, 2008, amended January 5, 2010, and its recommended strategies set forth in Patterns for Westchester: The Land and the People,adopted December 5, 1995.We encourage the Town to work toward implementing the various goals and strategies, while considering our suggestions below. 2.Affirmatively Furthering Fair Housing (AFFH). The Plan recognizes the great need for affordable housing in the unincorporated Town,noting that almost half of the unincorporated Town's renters pay more than 30% of their income toward housing costs. We encourage the Town to center the critical need of each community to house Westchester's population and workforce in the implementation of its housing goals. The Town adopted the County's Affirmatively Furthering Fair Housing (AFFH) Model Ordinance Provisions into the Town Code in 2013. Since the Model Ordinance Provisions were adopted, we have received only one referral related to a proposed development that would be required to include four affordable AFFH units. The Town has a very limited supply of existing affordable housing, consisting of 53 rental units, including eleven Section 8 units, in the Hommocks Park Apailinents built in 1994, and ten AFFH affordable units in the Cambium Condominium completed in 2016. The Town's Public Housing Agency also administers the Housing Choice Voucher Program(Section 8)to tenants elsewhere in the Town. It would be helpful if the Plan document could discuss in more detail which strategies could overcome potential barriers to the construction of AFFH units in the unincorporated Town. The Plan could provide more guidance as to where additional affordable AFFH units could potentially be located and how they could be incentivized. 3. Transit-Oriented Development. The Plan makes multiple mentions of the unincorporated Town's lack of "a definable cultural or commercial center." Residents of the unincorporated Town travel into the Villages of Larchmont and Mamaroneck for the use of Metro-North train service and many commercial services. The County Planning Board's long-range planning policies advocate for the creation of new development where infrastructure can support growth, where public transportation can be provided efficiently, and where development can enhance economic vitality. While the Larchmont railroad station is located within the Village of Larchmont, the Village's station parking facility is located on the village's border with the unincorporated Town. The Town of Mamaroneck also provides its own commuter parking lots in the unincorporated Town adjacent to the station for Town residents using the Larchmont station. Residents of the unincorporated Town's Page 399 of 518 Referral File No.MMT 24-002— Comprehensive Plan for the Unincorporated Town of Mamaroneck March 20, 2024 Page 3 Washington Square neighborhood enjoy easy walking distance to the Larchmont station, and the neighborhood complements the adjacent Larchmont business district with its collection of multifamily residential and commercial use. This neighborhood is a major contributor to the unincorporated Town's multifamily housing stock. The Plan mentions that existing Town residents are receptive to mixed-use developments in areas"close to the Metro North Station, along Boston Post Road, or around Fifth Avenue," however much of these latter two corridors include areas within the High Coastal Risk Zone and 100-Year Flood Zone, as shown in the Plan's"Environmental Conditions" maps. The Plan should contemplate the addition of significant new walkable, transit-oriented development in the unincorporated area near the Larchmont station as it would be consistent with the existing neighborhood character and provide a significant opportunity for new housing. This area is also served by a number of Bee-line bus routes. The Town should evaluate whether Town-owned parking lots in this area could be replaced by mixed-use development that includes structured commuter parking. This would also support the MTA's investment in its Penn Station Access project, currently estimated to be completed in 2027. This project will provide for direct Metro-North service from the New Haven Line to four new stations in the Bronx and Penn Station in Manhattan. Residents of this high opportunity area will have access to a larger job market, and employers in this area will be able to draw employees from a larger area. Mixed-use development in this area could also satisfy the desire for more commercial businesses that the Plan mentions as a strategy to diversify the tax base and reduce the residential tax burden. 4.Accessory Dwelling Units. The Plan notes the need for "missing middle" housing, commenting that very few areas within the Unincorporated Town are zoned to allow for duplexes,triplexes, or quadplexes, but the Plan's goals and strategies do not mention the use of accessory dwelling units (ADUs) to provide additional housing choices in single-family neighborhoods. The Town does not currently permit accessory dwelling units in any area. Such units expand the range of housing types available in Westchester's communities and are consistent with the County Planning Board's long-range planning policies. The Plan's "Quality Neighborhoods" theme leads with the policy of preserving"existing neighborhood-scale, quality of life and small-Town feel." ADUs have the potential to increase housing affordability (both for homeowners and tenants), create a wider range of housing options within the community, enable seniors to stay near family as they age, and facilitate better use of the existing infrastructure in established neighborhoods. We urge the Town to review the County's Accessory Dwelling Unit Model Ordinance Provisions for guidance in including this strategy in the Plan. 5. Climate change and stormwater management. We commend the Town for including discussion of environmental issues and impacts within the Plan and for providing recommendations regarding environmental protection and resiliency, as climate change is an important issue that will trigger substantial impacts on all Westchester communities, especially areas along the Long Island Sound. We note that stormwater management in the Town plays a key role in the reduction of flooding both within the unincorporated Town and within its Villages. In implementing the goals and objectives of the Plan, we support limiting development on wetlands, Page 400 of 518 Referral File No.MMT 24-002— Comprehensive Plan for the Unincorporated Town of Mamaroneck March 20, 2024 Page 4 floodplains,and other environmentally sensitive sites, as well as adopting measures to reduce impervious surfaces. The Town may explore deferring development away from the floodplains, perhaps by permitting transfer of development rights to areas nearby that are not within the floodplain. 6. Pedestrian and Bicycle infrastructure. The proposed Plan mentions the lack of safe bicycle and pedestrian infrastructure in the unincorporated Town and the desire by residents to safely bike and walk into the Villages of Mamaroneck and Larchmont. The Plan acknowledges that although many of the Town's businesses, public spaces, and parks are within walking and biking distance to residential neighborhoods,major connectivity and safety issues are present that dissuade these forms of transportation in favor of private automobiles. The Plan's proposed policies and actions should be more specific about the physical improvements to pedestrian and bicycle infrastructure the Town will pursue and where they may be desirable. The Plan should note that the East Coast Greenway, the 3,000-mile biking and walking route from Key West to the Canadian border in Maine, includes its designated on-street routing on Palmer Avenue through the unincorporated Town. While some "ECG" signage is present along the route, no protected bicycle infrastructure exists to increase safety. The Town should work with the Villages of Larchmont and Mamaroneck, and the Westchester County Department of Public Works and Transportation (WCDPW&T)to improve conditions for cycling on this and other key corridors. The Town should also explore coordinating with the Villages and the New York State Department of Transportation to improve cycling conditions on Boston Post Road. While the Plan discusses walking and bicycling as part of the "Safe Connections" theme, bicycle and pedestrian improvements also align with the "Health Community" theme by making it easier for Town residents to incorporate physical activity into the transportation system. 7. Parking regulations. We appreciate the Town including recommendations in the plan to manage and reduce parking demand. The County Planning Board's policies aim to reduce unnecessary driving of single-occupancy vehicles. We recommend that the Plan include reference to the County's Transportation Demand Management Toolkits, which have recently been completed. These toolkits serve to provide guidelines for municipalities to incorporate Transportation Demand Management techniques within their zoning codes, in order to reduce single-occupancy vehicle trips, lower congestion, and reduce total miles traveled in automobiles. Using parking management incentives can help meet these goals and could potentially allow municipalities to lower parking requirements, which can have positive benefits in reducing land disturbance and stormwater runoff. Developing Transportation Demand Management regulations could also help provide solutions such as shared parking arrangements,ridesharing programs, and other means to help manage parking demand. 8. Bee-line bus service. The Plan mentions that residents would appreciate increased bus service. The Plan should include reference to the County's ongoing Mobility & Transit Plan, which seeks to redesign the Bee-Line bus system to provide improved bus service throughout Westchester. The Mobility & Transit Plan suggests Page 401 of 518 Referral File No.MMT 24-002— Comprehensive Plan for the Unincorporated Town of Mamaroneck March 20, 2024 Page 5 increasing bus service on Bee-line bus routes 60, 61, and 66,which provide service in the unincorporated Town. 9. County sewer impacts. As new development occurring within the Town would increase sewage flows and add to the volume requiring treatment at a Water Resource Recovery Facility operated by Westchester County, we recommend the Plan includes a reference to the longstanding policy of the County Department of Environmental Facilities (WCDEF) that municipal governments require development applicants to identify mitigation measures that will offset the projected increase in flow from residential development. The best means to do so is through the reduction of inflow and infiltration (I&I) at a ratio of three for one for market rate units and at a ratio of one for one for affordable AFFH units. 10. Universal design. We encourage the Town to consider the principles of Universal Design in all future development, and to reference universal design standards within the Comprehensive Plan. Universal Design standards allow all residents and visitors to fully engage in our public and residential spaces. Universal Design is also an important means of allowing household residents to age in place as well as to provide access for persons with mobility issues. 11. Coordination with the Villages of Larchmont and Mamaroneck. The Plan suggests coordination with its Villages in the context of shared public recreation spaces and other facilities and services, but the Plan should call for increased coordination between the Town and its Villages in the context of greater planning efforts. The Town worked more closely with the Village of Larchmont in the past: both the 1966 Comprehensive Master Plan and the 1986-87 Master Plan Updates were undertaken for both the Village of Larchmont and the Unincorporated Town by a joint planning group made up of representatives of both areas. The Updates completed in 1986 and 1987 focused on the areas adjacent to the Larchmont railroad station and the entirety of the Boston Post Road corridor, recognizing that these centers and corridors are focuses of activity that transcend municipal borders.The Town also completed its Local Waterfront Revitalization Program(LWRP)with the Village of Larchmont in 1986 and subsequently amended that joint plan in 1995. The Comprehensive Plan should take more effort to reference planning efforts that the Villages have undertaken and reconcile how implementation of the Plan's goals and policies will impact the Villages. 12. Plan implementation timeline. The Plan's"Record of Community Suggestions" appendix is full of specific suggestions from which the Plan states that the Town may choose implementation strategies, but the Plan's goals, policies, and actions are sometimes too general to point to which of these strategies the Town will pursue. The Town should consider providing more detail to how implementation will be accomplished. The Plan should also include a suggested timeline for implementation of its goals and how the Town will evaluate whether the strategies chosen are successful in meeting those goals. Thank you for giving us the opportunity to review this important action. Page 402 of 518 Referral File No.MMT 24-002— Comprehensive Plan for the Unincorporated Town of Mamaroneck March 20, 2024 Page 6 Please inform us of the Town's decision so that we can make it a part of the record. Respectfully, WESTCHESTER COUNTY PLANNING BOARD Richard Hyman Chair, Westchester County Planning Board RH/eal8 cc: Blanca Lopez, Commissioner, Westchester County Department of Planning Page 403 of 518 7. ul 1 rri Town of Mamaroneck in # x Town Center FOUNDED 1661 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-24-05 —Spring Tree Planting Program Date: April 1, 2024 Attached please find a memo from Robert Wasp, Town Engineer requesting consideration of award of bid TA-24-05 - Spring Tree Planting Program. Action Requested: Resolved that the Town Board hereby award the bid for the Spring Tree Planting Program received and opened on March 21, 2024 to Cody Diggins/Ironwood Industries, Inc. in the amount of $64,680.00 and hereby authorizes the Town Administrator to execute the agreement and any related documents necessary to carry out its implementation. Page 404 of 518 u_r "v t1? n Town of Mamaroneck Conservation, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 rwasp@townofmamaroneckNY.org Date: March 27, 2024 To: Meredith Robson, Town Administrator From: Robert P. Wasp, Town Engineer CC: Elizabeth AitchisonConservation Depait,uient Head CC: Tracy YogmanTown Comptroller Subject: Award of Bid TA-24-05 —Spring Tree Planting Program General: Bid procurement was recently completed for the Town's 2024 Spring Tree Planting Program. The project scope consists of the purchase and planting of one hundred and ten (110) trees at various locations throughout the Town of Mamaroneck. A total of one hundred (100) trees are intended to be planted on Town right of way (ROW) property; and an additional ten (10) are intended to be planted within the Memorial Park property. On March 21st, 2024, eleven (11) bid proposals were received as summarized on the attached bid tabulation table. The apparent low bidder is Cody Diggins/Ironwood Industries, Inc. at the submitted total price of $64,680.00 for the full project scope. The Engineering Department contacted the references enclosed with the Cody Diggins/Ironwood Industries, Inc. proposal and received positive feedback on their completed projects. No errors or omissions that could potentially impact the viability of their bid price have been identified at this time. The Engineering Department recommends authorization of contract award to Cody Diggins/Ironwood Industries, Inc. based upon their submitted base bid amount of$64,680.00. The budget for the 2024 Spring Tree Planting Program includes grant funding in the amount of $55,000.00: $50,000 and $5,000 for street trees and Town property trees, respectively. Requirements for expenditure of the grant funds were followed in the development of the spring tree planting program. The total planting contract of $64,680.00 would require a Town contribution from the general tree planting budget(A8510-4178) in the amount of$9,680.00 to fully fund the award. Please feel free to contact me with any questions. Attachment/s: Tabulation TA-24-05 Spring Tree Planting Program Page 405 of 518 \ \ \ / \ ! ! u liii '4 4! f ! ƒ m \ f ) , , , \ ) { E ) z t ) ) t t t ! ; > , , , / , ) § ! § ) z 4 ([) / I -4 _{ 3 ! }{} ! (/}\) ( ®�! c2 t ! } ) . Page 406 of 518 ) \ ) § ) ) ! ) ` ) ( ! ` ! : < : { ; \ ; \ ) \ | \ \ \ \ \ \ : : ( § \ § ) \ \) \ ) \! { / , , , ! | ([) / \ -4 _{ .a! #}%} ! (/}\) ( a {{®t! ; ! ��\ 441 Page 407 of 518 m Town of Mamaroneck X Town Center FOUNDED 1661 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: Affordable Housing Agreement- Housing Action Council Date: April 1, 2024 Attached is a proposal from Rose Noonan, Executive Director of the Housing Action Council, to the Town of Mamaroneck to qualify and certify individuals for affordable housing units. The Cambium Condominiums within the Town include ten affordable housing units. All occupants must be recertified on an annual basis and when vacancies occur, prospective occupants must be qualified. Below is the proposed fee schedule for these services: Screening& Qualifying Applicants for For-Sale Affordable Units - $2,500/closed unit Screening& Qualifying Applicants for Affordable Rental Units - $1,000/leased unit Recertification of Existing Tenants in Affordable Rental Units - $400/unit Action Requested: Resolved that the Town Board hereby approves the agreement with Housing Action Council to qualify and certify individuals for affordable housing units based on the proposal dated March 16, 2024, and hereby authorizes the Town Administrator to execute the agreement and any related documents necessary to carry out its implementation. Attachment/s: Housing Action Council_Affordable Housing Page 408 of 518 HOUSING H4 ACTION COUNCIL 55 South Broadway, 2nd FI • Tarrytown - NY 10591 Phone (914) 332-4144 • Fax (914) 332-4147 March 16, 2024 TO: Meredith S. Robson Town Administrator Town of Mamaroneck FROM: Rose Noonan Executive Director RE: Affordable Housing Qualifying/Certifying of Households for Affordable Housing Thank you for requesting a proposal from Housing Action Council("HAC")to provide services to the Town of Mamaroneck to qualify and certify individuals for affordable housing units. It is my understanding that the Cambium includes 10 affordable units that are currently occupied and that current occupants must be recertified on an annual basis and that when vacancies occur,prospective occupants must be qualified. I assume there is a waitlist. Affordable rental housing units developed pursuant to the Fair& Affordable Housing provisions of your Zoning Ordinance(§240-28) must be occupied by qualified households and their household incomes must be recertified annually. Affordable for-sale units must be initially occupied by qualified households. No annual recertification is required. The Town has designated the County of Westchester("County") as the agency responsible for administering the Fair & Affordable Housing provisions. This includes the affirmative marketing requirements, conducting the lottery and overall monitoring. It does not include qualification and recertification. It is my understanding that at this time no affordable housing units have been developed under this Code. The Housing Action Council has extensive experience in qualifying prospective applicants and recertifying tenants in affordable units including The Danforth in Dobbs Ferry, Saw Mill Lofts in Hastings-on-Hudson, and the City of New Rochelle Affordable Housing Program. Below is a description of services: HAC qualifies applicants in the order of their lottery number and household size. Applications are reviewed to determine their completeness and income qualification,and in accordance with any selection criteria. HAC follows HUD's Part V Determination of Income requirements. The following documents are reviewed: • Six(6) most recent paystubs • Federal Tax Returns with all schedules • W-2s and 1099s • If self-employed Profit& Loss Statement • Most recent three months of all bank, credit union and investment statements • Most recent statement of social security benefits and/or other benefits statements • Most recent statement of annuity payments • Most recent statement of retirement fund accounts (e.g.,403(b) and 401(k)) Page 409 of 518 • Birth certificate, driver's license, passport, military ID, state issued ID cards or other appropriate documentation Applications are rejected from consideration if the applicant does not meet income requirements or if the household size exceeds or is over the occupancy standard for the units available. Rejected applicants are notified in writing of the grounds for the rejection and are given 14 days from the date of the letter to request a meeting with HAC to discuss and/or review the rejection. In the event that the applicant requests such a meeting, HAC will schedule a meeting with the applicant within five(5) days of such request. The applicant may bring additional data to support their appeal, or present a verbal explanation or why they should not be denied occupancy. Factors taken into consideration include but are not limited to: evidence or rehabilitation or repair of the disqualifying act; length of time since the occurrence of the disqualifying act;evidence of additional income,savings or the availability of gift funds; or the likelihood of the reoccurrence of the disqualifying act. A written decision of the appeal will be provided to the applicant within five(5)days of the meeting. Qualified applicants will be offered a unit subject to the owner/manager's screening criteria in the case of tenancy or securing a responsible mortgage in the case of for-sale units. Housing Action Council is available to assist a purchaser through the mortgage approval process. HAC will provide periodic report to the Town on status of lease-ups and sales of any affordable units. For recertification, HAC will conduct the same analysis of household income determination and household composition. In addition, Housing Action Council will: • Set up a database to determine timing of annual recertifications • Provide timely notices to tenants re: recertification • Collect and analyze income documents;follow-up with tenants as needed • Notify tenants of determination • Provide semi-annual and annual report to Town Our current fee schedule is as follows: Screening& Qualifying Applicants for For-Sale Affordable Units -- $2500/closed unit Screening and Qualifying Applicants for Affordable Rental Units --$1000/leased unit Recertification of Existing Tenants in Affordable Rental Units-- $400/unit We generally increase our fees 2%to 3%annually. Please let me know if you would like to discuss the proposal.. Thank you for the opportunity. Page 410 of 518 7. . 7 ul 1 rri Town of Mamaroneck in # x Town Center FOUNDED 1661 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: Q1 2024 Operating Budget Amendments Date: April 10, 2024 Attached please find a memo from Tracy Yogman, Town Comptroller, regarding the Q1 2024 Operating Budget amendments. Action Requested: Resolved that the Town Board hereby authorizes the Comptroller to make the necessary budget amendments, as presented. Page 411 of 518 u_r "v t; rn Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 tyogman@townofmamaroneckNY.org Date: April 10, 2024 To: Meredith Robson, Town Administrator From: Tracy Yogman, Town Comptroller Subject: Q1 2024 Operating Budget Amendments General: In compliance with the Budget Policy the following 2024 Operating Budget amendments are recommended for approval as they increase appropriations. 1-Donation for Trees (Fund A) The Town has received a generous donation of $55,000 to plant 110 trees throughout the Town. A budget amendment is recommended below to record the revenue and establish a budget for the trees. 2- Salaries-Fire District(SF) The funding for bargaining unit salary increases is in the contingency line in the 2024 Adopted Budget. A budget amendment is needed to transfer the funds into the salary budget lines. 3-Records Management Grant (Fund A) The Town was awarded a NYSED grant in 2023 to scan land use records for archiving. A portion of the funding has been received in 2023. The balance of the grant revenue and expenses need to be carried forward to 2024. A budget amendment is recommended below. Attachment/s: 2024 OPERATING BUDGET AMENDMENTS - April 1, 2024 Page 412 of 518 Q1 2024 OPERATING BUDGET AMENDMENTS GENERAL FUND(FUND A) 1 Revenue A8515-2705 Gifts & Donations Increase 55,000.00 Expense A8515-4178 Trees (110) Increase 55,000.00 FIRE DISTRICT FUND(FUND SF) 2 Expense SF3410-1010 Salaries-Fire Increase 41,595.00 Expense SF3410-1010 Contingency Decrease (41,595.00) PART TOWN FUND(FUND B) 3 Expense B36102-4113 Records Management Increase 52,498.00 Revenue B36102-3089 State Aid- Records Management Increase 26,249.40 Revenue B80102-3089 State Aid- Records Management Increase 11,249.40 Expense B80102-4113 Records Management Increase 22,499.00 Revenue B9999-5995 Appropriated Fund Balance Increase 37,498.20 Page 413 of 518 7. . 7 ul 1 rri Town of Mamaroneck in # x Town Center FOUNDED 1661 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: Q1 2024 Capital Budget Amendments Date: February 21, 2024 Attached please find a memo from Tracy Yogman, Town Comptroller, regarding the 2024 Capital Budget Amendments. Action Requested: Resolved that the Town Board hereby authorizes the Comptroller to make the necessary budget amendments, as presented. Page 414 of 518 u_r "v t; rn Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 tyogman@townofmamaroneckNY.org Date: April 10, 2024 To: Meredith Robson, Town Administrator From: Tracy Yogman, Town Comptroller Subject: Q1 2024 Capital Budget Amendments General: In compliance with the Budget Policy, the following 2024 budget amendments are recommended for approval: 1- Gardens Lake Forebay(H8553) Additional funding is needed for consultant fees for the design of the Gardens Lake Forebay work. A budget amendment is recommended below. 2- Town Center Elevator Modernization (H1680) Additional funding is needed for this project to install smoke detectors in the elevator per code. A budget amendment to transfer funds from the General Fund is recommended. 3.Senior Center Improvements (H6758) A donation for Senior Center improvements was received and not fully spent. A budget amendment is recommended to carry the donation forward to FY 2023. 4. Town Center Generator (H1603) The Town allocated $200,811 of Federal American Rescue Funds (ARP)for the pool improvements in 2021. Any projects funded with ARP funds must be obligated by December 31,2023. Since these funds were received, the pool project was awarded two state grants which have delayed the project. As a result, this project will not be obligated by the end of the year. The Town Center generator project will be funded through a bond issuance. This project will be obligated by the end of they year. A budget recommendation is recommended below to transfer the ARP funds from the pool project to the Town Center Generator project. Attachment/s: 2024 CAPITAL BUDGET AMENDMENTS - April 10TCMCOMMA 2024 Page 415 of 518 2024 CAPITAL BUDGET AMENDMENTS CAPITAL FUND (FUND H): Amount 1 Revenue H8553-5031 Transfer from A Increase 16,616.50 Expense H8553-0400 Gardens Lake Forbay Increase 16,616.50 2 Revenue H1614-5031 Transfer from A Increase 9,868.00 Expense H1614-0400 Town Center Elevator modernization Increase 9,868.00 3 Revenue H6758-5031 Transfer from A Increase 25,663.12 Expense H6758-0400 Sr Center Improvs Increase 25,663.12 4 Revenue H7125-5031 Transfer from A(ARP) Decrease (48,500.00) Revenue H7125-5710 Bond revenue Increase 48,500.00 Revenue H1603-5031 Transfer from A(ARP) Increase 48,500.00 Revenue H1603-5710 Bond revenue Decrease (48,500.00) Revenue H1603-5031 Transfer from A(ARP) Increase 152,312.00 Revenue H1603-5710 Bond revenue Decrease (152,312.00) GENERAL FUND (FUND A): 1 Expense A9900-9950 Transfer to Capital (H8553) Increase 16,616.50 Expense A1900-4050 Contingency Decrease (16,616.50) 2 Expenses A9900-9950 Transfer to Capital (H1614) Increase 9,868.00 Revenue A9999-5995 Appropriated Fund Balance Increase 9,868.00 3 Expenses A9900-9950 Transfer to Capital (H6758) Increase 25,663.12 Revenue A9999-5995 Appropriated Fund Balance Increase 25,663.12 4 Expenses A9900-9950 Transfer to Capital (H1603) Increase 152,312.00 Revenue A9999-4089 Federal Funds-ARP Increase 247,142.12 Revenue A9999-5995 Appropriated Fund Balance Decrease (94,830.12) Page 416 of 518 m Town of Mamaroneck X Town Center FOUNDED 1661 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: 2023 Financial Audit by EFPR Group Date: April 10, 2024 Attached is a memo from Town Comptroller, Tracy Yogman, regarding the 2023 Financial Audit. The auditors from EFPR Group will attend the meeting to provide overview and answer any questions the Board may have. Action Requested: Resolved that the Town Board hereby accept the Town of Mamaroneck Basic Financial Statements, Supplementary Information and Independent Auditor's Report for the Fiscal Year ended December 31,2023. Page 417 of 518 u_r "v t; rn Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 tyogman@townofmamaroneckNY.org Date: April 10, 2024 To: Meredith Robson, Town Administrator From: Tracy Yogman, Town Comptroller Subject: 2023 Financial Audit by EFPR Group General: Attached are the following documents in connection with the 2023 Audit: 1. The Town of Mamaroneck Basic Financial Statements, Supplementary Information and Independent Auditor's Report for the fiscal year ended December 31, 2023. 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, 2023. Attachment/s: 2023 Town of Mamaroneck Audited Financial Statements-Final Page 418 of 518 TOWN OF MAMARONECK,NEW YORK Basic Financial Statements, Supplementary Information and Independent Auditors' Report December 31, 2023 < 1111"- 4 Page 419 of 518 TOWN OF MAMARONECK,NEW YORK Table of Contents Page Independent Auditors' Report 1 - 3 Management's Discussion and Analysis 4 - 12 Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Position 13 Statement of Activities 14 Fund Financial Statements: Balance Sheet - Governmental Funds 15 Reconciliation of Balance Sheet- Governmental Funds to the Statement of Net Position 16 Statement of Revenue, Expenditures and Changes in Fund Balances - Governmental Funds 17 Reconciliation of the Statement of Revenue,Expenditures an Changes in Fund Balances - Governmental Funds to the Statement of Activities 18 Statement of Fiduciary Net Position- Custodial Fund 19 Statement of Changes in Fiduciary Net Position- Custodial Fund 20 Notes to Financial Statements 21 - 57 Required Supplementary Information: Schedule of Revenue, Expenditures and Changes in Fund Balance -Budget to Actual - General Fund 58 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - Town Outside Village Fund 59 Schedule of Revenue, Expenditures and Change in Fund Balances -Budget to Actual - Special Districts Fund 60 Schedule of Revenue, Expenditures and Change in Fund Balances -Budget to Actual -Highway Fund 61 Schedule of Changes in the Town's Total OPEB Liability and Related Ratios 62 Schedule of Changes in the Town's LOSAP Liability and Related Ratios 63 Schedule of the Town's Proportionate Share of the Net Pension Asset/Liability 64 Schedule of the Town's Pension Contributions 65 Page 420 of 518 TOWN OF MAMARONECK,NEW YORK Table of Contents, Continued Page Other Supplementary Information: Combining Balance Sheet- Special Districts Fund 66 Combining Schedule of Revenue, Expenditures and Changes in Fund Balances - Special Districts Fund 67 Combining Balance Sheet-Nonmajor Governmental Funds 68 Combining Schedule of Revenue, Expenditures and Changes in Fund Balances -Nonmajor Governmental Funds 69 Project-Length Schedule - Capital Projects Fund 70 - 71 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 72 - 73 Independent Auditors' Report on Compliance for Each Major Program and Report on Internal Control Over Compliance Required by the Uniform Guidance 74 - 76 Schedule of Expenditures of Federal Awards 77 Notes to Schedule of Expenditures of Federal Awards 78 Schedule of Findings and Questioned Costs 79 Status of Prior Audit Findings 80 Page 421 of 518 r\r E'EFPRGROUPCDAsa 6390 Main Street,Suite 200 Williamsville,NY 14221 P 34.0700 INDEPENDENT AUDITORS' REPORT ..546.7556 16.634.0764 EFPRgroup.com 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, 2023, 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, 2023, 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, 2023. 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. The financial statements of the Authority were not audited in accordance with Government Auditing Standards. 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. Page 422 of 518 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. 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. 2 Page 423 of 518 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, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town's basic financial statements. The combining nonmajor fund financial statements, the combining special districts fund financial statements, the project-length schedule - capital projects fund and schedule of expenditures of federal awards,as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion,the combining nonmajor fund financial statements, the combining special districts fund financial statements, the project-length schedule- capital projects fund and schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated 2024 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 , 2024 3 Page 424 of 518 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis December 31, 2023 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, 2023. 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, 2023 are as follows: • As of the close of the current year,the Town's governmental funds reported combined ending fund balances of$44,621,295, an increase of$5,127,421 from the prior year. The increase in fund balance is primarily the result of an increase in real property taxes, sales tax, Federal aid and investment earnings as well as various expense savings. • At the end of the current year,the total fund balance for the General Fund was $8,571,775 or 55%of total General Fund expenditures and other financing uses for 2023. The total General Fund fund balance consists of $279,971 (nonspendable), $342,293 (restricted), $1,962,246 (assigned) and $5,987,265 (unassigned). Total fund balance for the Town Outside Villages Fund was $6,039,188 or 34% of total fund expenditures and other financing uses for 2023. • Total fund balance for Special Districts Funds is$5,514,203 or 53%of total fund expenditures and other financing uses for 2023. • The Town adopted a foiinal 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, 2023, in most cases, are within the range of or exceed the surplus levels that are consistent with the Town's policy. • On the government-wide financial statements, the liabilities and deferred inflows of resources of the primary government, which is reported separately from the component unit, 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 $34,407,701. 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 $71,487,901 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$86,329,442. 4 Page 425 of 518 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. 5 Page 426 of 518 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), Highway Fund and Capital Projects Fund, which are considered to be major funds. Data for the three nonmajor governmental funds (Tri-Municipal Cable T.V., Debt Service Funds and Section 8 Housing Assistance Fund) 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. 6 Page 427 of 518 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 of this report. Government-wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of the Town's financial position. In the case of the Town, liabilities and deferred inflows of resources exceeded assets and deferred outflows of resources by ($34,407,701) at the close of the current fiscal year. 2023 2022 Current assets $ 51,908,127 46,575,104 Noncurrent assets 71,745,160 70,016,553 Total assets 123,653,287 116,591,657 Deferred outflows of resources 28,383,195 26,954,592 Current liabilities Noncurrent liabilities 153,141,159 123,403,478 Total liabilities 161,289,433 131,024,170 Deferred inflows of resources 8,148,274 7,620,692 25,154,750 48,703,357 Net position: Net investment in capital assets 34,830,193 30,788,717 Restricted 2,250,007 7,085,438 Unrestricted (71,487,901) (74,055,433) Total net position $ (34,407,701) (36,181,278) 7 Page 428 of 518 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued Total assets increased in governmental activities by $7,061,630 from the prior year due to increased investment balances and capital asset additions. Noncurrent liabilities increased by $29,737,681 from the previous year for governmental activities primarily due to the valuation of the total OPEB liability and issuance of new bonds. Net investment in capital assets, net of accumulated depreciation and less any outstanding debt used to acquire those assets of$34,830,193. 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. $2,250,007 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 represents resources that are subject to external restrictions on how they may be used. The restrictions are as follows: Rest N- .ition 2023 2022 Future capital projects 342,293 331,114 Debt service 203,258 2,431,794 Section 8 Housing Authority 1,193,438 Tri-Municipal Cable TV 1,525,586 Pension benefits - fire district 1,704,456 1,603,506 — — Total assets $ 2,250,007 7,085,438 8 Page 429 of 518 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued The remaining balance of net position, representing unrestricted net position of ($71,487,901) 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 2023 2022 Program revenue: Charges for services $ 9,699,162 8,581,104 Operating grants and contributions 5,198,206 11,404,082 Capital grants and contributions 1,239,499 934,330 General revenue: Real property taxes 30,306,263 29,310,060 Real property tax items 984,811 1,091,992 Nonproperty tax items ` 3,768,043 4,118,620 Use of money and property 2,254,393 866,501 Sale ofproperty and compensation for loss W 235,649 942,805 Miscellaneous 360,665 223,241 Total revenue 54,046,691 57,472,735 Program expenses: General government support 8,814,492 7,079,766 Public safety 16,598,320 13,716,463 Health 2,494,698 2,106,883 Transportation 6,458,193 5,389,339 Economic assistance and opportunity 1,011,115 790,606 Culture and recreation 1Mih, 5,820,190 5,150,169 Home and coniuiunity services 9,946,607 11,098,995 Interest on long-term debt 1,129,499 1,115,677 Total expenses 52,273,114 46,447,898 Change in net position 1,773,577 11,024,837 Net position at beginning of year (36,181,278) (47,206,115) Net position at end of year $ (34,407,701) (36,181,278) 9 Page 430 of 518 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued Governmental activities increased the Town's net position by $1,773,577 for the year ended December 31, 2023. Total revenue for the year ended December 31, 2023 from governmental activities totaled $54,046,691. Real property taxes of $30,306,263 represent the largest revenue source (56%). Governmental activities expenses of the Town totaled $52,273,114. The largest components of these expenses are in the areas of public safety (32%), general government support (17%) and home and community services (19%). 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-teiin 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$44,621,295, an increase of$5,127,421 compared to last year's ending fund balance of $39,493,874. The nonspendable fund balance component of $1,764,309 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$19,780,496 is restricted for special revenue funds,capital projects and debt service. The assigned fund balance classification aggregate of$17,089,225, consisting primarily of amounts designated to balance the fiscal 2024 budget by $1,898,275 in the General Fund; $1,549,600 in the Town Outside Villages Fund and $154,000 in the Special Districts Funds and amounts available to be used at the Town's discretion in funds other than the General Fund; $3,675,800 in the Town Outside Villages Fund; $2,543,477 in the Highway Fund and $3,230,677 in the Special Districts Funds and$3,973,425 in nonmajor funds. The General Fund's assigned fund balance also includes $63,971 of encumbrances. The remaining fund balance of$5,987,265 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 $5,987,265, representing 70% of the total General Fund balance of$8,539,395. This is a decrease over the prior year, when the total fund balance was $10,054,861. The Town Outside Villages Fund's total fund balance at the end of the year was $6,039,188, a decrease of$839,688 from the previous year. 10 Page 431 of 518 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 $5,514,203, an increase of$1,000,331 from the previous year. This represents decreases in the Ambulance District fund and offset by increases in the Fire Protection District fund, the Street District Lighting Fund, the Refuse and Garbage District fund, the Sewer District fund and the Water District fund. The Capital Projects Fund reflects a fund balance of$17,530,489 at the end of the current year, an increase of$7,071,408 from the previous year. The Town issued new long term debt of$8,971,300 in the fouli of serial bonds to fund all currently authorized capital projects during the year ended December 31, 2023. 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, 2023, amounted to $71,745,160 (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) MUM2023 2022 Land $ 4,031,660 4,031,660 Construction-in-progress 2,655,302 3,377,041 Buildings and improvements 22,854,597 22,112,365 Machinery and equipment 7,245,803 6,027,645 Infrastructure 34,957,798 32,561,951 Total $ 71,745,160 68,110,662 Long-Term Debt and Short-Term Capital Borrowings At the end of the current year, the Town had total bonded debt outstanding of $52,071,300. 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, 2023, the Town paid $3,292,000 in principal on outstanding long-term obligations and issued $8,971,000 in long-term obligations in the form of serial bonds in order to fund various capital projects. 11 Page 432 of 518 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 2024 fiscal year budget. • The Town has the lowest unemployment rate in Westchester County for a Town and as a result a high tax collection rate. • Slowing housing market • A tax levy increase of 5.66%to fund increases in recurring expenditure obligations. • On the expenditure side, increases in State mandated costs such as health insurance and pension costs, capital project needs, high inflation rates and supply chain challenges. 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, Mamarone 10543. 12 Page 433 of 518 TOWN OF MAMARONECK,NEW YORK Statement of Net Position December 31,2023 Component Unit Mamaroneck Governmental Housing Assets Activities Authority Current assets: Cash and equivalents $ 2,029,548 - Investments 42,228,537 - Receivables: Accounts 568,229 - Taxes,net 1,066,785 - Due from other governments '"'653,669 - State and Federal aid 1,107,201 - Lease 2,489,849 - Prepaid expenses 1,764,309 - `1 Total current assets 51,908,127 - Capital assets: Not being depreciated 6,686,962 - Being depreciated 65,058,198 - Total capital assets 71,745,160 - Total assets 123,653,287 - Deferred Outflows of Resources Deferred charge on refunding bonds 357,529 - Pension related-retirement systems 11,307,117 - Pension related-length of service award program ' 649,219 - OPEB 16,069,330 - Total deferred outflows..": rces 28,383,195 - Liabilities Current liabilities: Accounts payable 1,523,646 - Accrued liabilities 878,637 - Deposits payable 658,108 - Bond anticipation note 480,000 Unearned revenue 502,528 - miv Accrued interest payable 290,976 - Bonds payable 3,651,300 - Unamortized bond premiums 163,079 - Total current liabilities 8,148,274 - Noncurrent liabilities: Bonds payable 48,420,000 - Unamortized bond premiums 2,088,606 - Compensated absences 325,173 - Net pension liability-ERS-proportionate share 4,957,553 Net pension liability-PFRS-proportionate share 9,021,000 - Net pension liability-length of service award program 1,999,385 - Total OPEB liability 86,329,442 - Total noncurrent liabilities 153,141,159 - Total liabilities 161,289,433 - Deferred Inflows of Resources Lease 2,375,665 - Pension related-retirement systems 454,244 - Pension related-length of service award program 957,943 - OPEB 21,366,898 - Total deferred inflows of resources 25,154,750 - Net Position Net investment in capital assets 34,830,193 - Restricted 2,250,007 - Unrestricted(deficit) (71,487,901) - Total net position(deficit) $ (34,407,701) - See accompanying notes to financial statements. 13 Page 434 of 518 Cx.) 1 , I 1 I 1 1 I , I I I I I I I 1 I N N cu .O YinpuI N N � zU 2 z •c - �. , Y O .D 00 V0 N N a, N ' M •-- M M C, 'n N CO >a ul C N 0 00 N vD O Q� VD ,— C, VD N N l O bq �, a) kn O1 N N 0o O r1 vo 'D 00 in N. 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Ena) c °) c a.) `-. x v •v 1.- o -o � Ea '•0 a) .0 U x U .,COc U a) a] V U c) a c a) a) .DX C c c c oC5CUcdO ) C .0 „ U U a) O O C a) cd a) co o a) cA C U co .- .> dH Mcr .a q ddMr:nM H .a -"' zc4d U C > a) a) co .. c N 'a a) L.) O: a - a. Z Lc, cn Page 436 of 518 TOWN OF MAMARONECK,NEW YORK Reconciliation of Balance Sheet - Governmental Funds to the Statement of Net Position December 31, 2023 Total Governmental Fund Balances $ 44,621,295 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 $ 6,686,962 Capital assets - depreciable 116,381,969 Accumulated depreciation (51,323,771) 71,745,160 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 11,307,117 Deferred outflows of resources - length of service award program 649,219 Deferred outflows of resources - OPEB 16,069,330 Deferred inflows of resources - pensions (454,244) Deferred inflows of resources- length of service award program (957,943) Deferred inflows of resources- OPEB (21,366,898) 5,246,581 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. 868,248 Long-term liabilities that are not due and payable in the current period are not reported in the funds. Accrued interest payable (290,976) General obligation bonds payable (52,071,300) Compensated absences (325,173) Net pension liability- ERS - proportionate share (4,957,553) Net pension liability- PFRS - proportionate share (9,021,000) Total pension liability- length of service award program (1,999,385) Total OPEB liability (86,329,442) (154,994,829) 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 357,529 Premium on general obligation bonds (2,251,685) (1,894,156) Net Position of Governmental Activities $ (34,407,701) See accompanying notes to financial statements. 16 Page 437 of 518 .----, CO ,r -- rn c) 00 rl N N ,17, ,1- ,- un Cr, N CN -- rn C' cl ,17 rn C7 N un N 00 C7 CN 00 00 Cr, - Tzr wa = oo -- ..1- rn CD CN C7 rJ CA qD ..7 NO CD NO rn 00 CA co ,f 0 NC' 71. 00 0 C7 rn rn C7 r.,1 r- G, a, ,f,DO C7 r- ara rn,,r,ar) kr%- .,-) ,47 DO .n ,-- wn 0 C7 ,C7 C7, ,C7 0 ,,n 00 ,--. N M ,f 00 DO N ,t DO N. co 0 kr) ao:06 rn"Tat 71- N c6 r-) rci 71- CO" on ci on"'or 0,-ral"cri cc, N"CI"N ,c6 N '-' 06 00"06 0, N ci '-' E cr, po ••‘; co ,c ,r, r- t-- 7r (c m sz 71- ND --. rn 0 -- 0 N r--- 0, CO CI N co r-- tar, N N 0 N 0, N 0 ON C-- r7 ',0 CV rn N N .-- r.-) c") 00 - 00 N [-I kr, ..,1 Cl„N N N. N ON 0 0, N n ./-)... 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L,, .... L. 13:1 .--1 H H = .0 .C. 0 ll.) a) a) 0 73 71 CO q = a) a) x = a.) c4 [4 0 Z 4... [.,, v] Page 438 of 518 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, 2023 Net change in fund balances - Total Governmental Funds $ 5,127,421 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 $ 7,314,935 Disposals (7,947) Depreciation expense (3,672,490) 3,634,498 Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds - real property taxes. 210,779 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 (8,971,300) Issuance premium (238,409) Principal paid on general obligation bonds 3,292,000 (5,917,709) 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 38,214 Compensated absences 58,350 Changes in pension asset and related deferred outflows and inflows of resources -ERS (937,854) Changes in pension liability and related deferred outflows and inflows of resources -PFRS (837,519) Changes in pension liability and related deferred outflows and inflows of resources -LOSAP (49,235) Changes in total OPEB liability and related deferred outflows and inflows of resources 331,768 Amortization of loss on refunding bonds and issuance premium 114,864 (1,281,412) Change in Net Position of Governmental Activities $ 1,773,577 See accompanying notes to financial statements. 18 Page 439 of 518 TOWN OF MAMARONECK,NEW YORK Statement of Fiduciary Net Position Custodial Fund December 31, 2023 Assets: Cash and equivalents $11,670,748 Investments 1,307,892 Real property taxes receivable for other governments 52,217,200 Total assets $65,195,840 Liabilities - due to other governments $65,195,840 See accompanying notes to financial statements. 19 Page 440 of 518 TOWN OF MAMARONECK,NEW YORK Statement of Changes in Fiduciary Net Position Custodial Fund Year ended December 31, 2023 Additions - real property taxes collected for other governments $181,645,713 Deductions - payments of real property taxes to other governments 181,645,713 Change in fiduciary net position Fiduciary net position at beginning of year Fiduciary net position at end of year "Ne See accompanying notes to financial statements. 20 Page 441 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements December 31, 2023 (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 ql1P 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. 21 Page 442 of 518 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. cc) 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: 22 Page 443 of 518 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 fmanced. 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. • 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. • 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. • Section 8 Housing Assistance Fund - The Section 8 Housing Assistance Fund is a special revenue fund that is provided to account for resources received from the U.S. Department of Housing and Urban Development for housing assistance payment purposes. 23 Page 444 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (c) Fund Financial Statements, Continued (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. 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. 24 Page 445 of 518 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 • 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°%0 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. The Town participates in the New York Cooperative Liquid Assets Securities System (NYCLASS), a cooperative investment pool, established pursuant to Articles 3A and 5G of General Municipal Law of the State of New York. NYCLASS has designated Public Trust Advisors, LLC as its registered investment advisor. Public Trust Advisors,LLC is registered with the Securities and Exchange Commission(SEC),and is subject to all of the rules and regulations of an investment advisor handling public funds. As such,the SEC provides regulatory oversight of NYCLASS. The pool is authorized to invest in various securities issued by the United States and its agencies, obligations of the State and repurchase agreements. These investments are reported at fair value. NYCLASS issues separately available audited financial statements with a year end of June 30th. 25 Page 446 of 518 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'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. The Town participates in the New York Liquid Asset Fund (NYLAF), a multi- municipal cooperative investment pool agreement pursuant to GML Article 3-A and 5-G, whereby it holds a portion of the investments in a cooperation with other participants. The investments are highly liquid and are considered to be cash equivalents. All NYLAF investment and collateral policies are in accordance with GML §10 and 11. The town's investments in NYLAF consisted of repurchase agreements,U.S.Treasury Securities, ad collateralized bank deposits, with various interest rates and due dates. NYLAF reports investments at amortized cost, consistent with GASB standards. Amortized costs involves valuing a security at its original date of purchase, and, thereafter, amortizing any premium or accreting any discount on a straight-line basis to maturity. Additional information concerning NYLAF, including the annual report, can be found on its website at nylaf.org. • 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. 26 Page 447 of 518 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 31 st. 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. 27 Page 448 of 518 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, 2023, balances of interfund amounts receivable or payable have been recorded in the fund financial statements. (i) Inventory There are no inventory values presented on the balance sheet of the respective funds of the Town. Purchases of inventoriable items at various locations are recorded as expenditures at the time of purchase and year-end balances at these locations are not material. (j) 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. 28 Page 449 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) 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. Life Class in Years Buildings and improvements 20 - 50 Machinery and equipment 5 - 20 Infrastructure 30 - 50 The costs associated with the acquisition or construction of capital assets are shown as capital outlay expenditures on the governmental fund financial statements. Capital assets are not shown on the governmental funds' balance sheet. (m) Lease Receivable 1.. The Town leases land to the Housing Authority. A lease receivable is measured and recorded at the present value of lease payments expected to be received by the Town during the lease term using an implicit discount rate, net of any provision for estimated uncollectible amounts. As lease payments are received from the lessee, they are first allocated to the amortization of the discount on the lease receivable and recognized as interest revenue, and them to lease receivable. (n) 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$247,142 of American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Funds that are unspent, $177,603 for parking permits received in advance and $3,371 of miscellaneous items in the General Fund and $74,412 for parking permits received in advance in the Town Outside Villages Fund. This amount has been deemed to be measurable but not"available"pursuant to GAAP. 29 Page 450 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (o) 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 four 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. The fourth item is reported on both the Balance Sheet - Governmental Funds and the Statement of Net Position and relates to long-term leases receivable. In) 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. 30 Page 451 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (q) 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. (r) 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." (s) 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." (t) Po stemployment 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. (u) 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. 31 Page 452 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (u) 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. (v) 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. 32 Page 453 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (v) 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. (w) Use of Estimates The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates. Estimates and assumptions are made in a variety of areas, including compensated absences, other postemployment benefits, potential contingent liabilities and useful lives of long-lived assets. (x) 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. 99 - Omnibus 2022. Effective for various periods through fiscal years beginning after June 15, 2023. Statement No. 102 - Certain Risk Disclosures. Effective for fiscal years beginning after June 15, 2024. 33 Page 454 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (y) 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. (z) Subsequent Events The Town has evaluated subsequent events through the date of the report which is the date the financial statements were available to be issued. (2) Stewardship, Compliance and Accountability (a) 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 revenue and expenditures for such administrative unit for the ensuing 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. 34 Page 455 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (2) Stewardship, Compliance and Accountability, Continued (a) Budgetary Data, Continued • The preliminary budget as submitted or amended shall be adopted by resolution no later than December 20th. • Formal budgetary integration is employed during the year as a management control device for General, Town Outside Villages, Highway, Special Districts, Tri-Municipal Cable 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 35 Page 456 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (2) Stewardship, Compliance and Accountability, Continued (b) Property Tax Limitation, Continued year minus the average of the National Consumer Price Indexes determined by the United States Department of Labor for the twelve-month period ending six months prior to the start of the prior fiscal year, divided by (ii) the average of the National Consumer Price Indexes determined by the United States Department of Labor with the result expressed as a decimal to four places. The Town is required to calculate its tax levy limit for the upcoming year in accordance with the provision above and provide all relevant information to the New York State Comptroller prior to adopting its budget. The Tax Levy Limitation Law sets forth certain exclusions to the real property tax levy limitation of the Town, including exclusions for certain portions of the expenditures for retirement system contributions and tort judgments payable by the Town. The Town Board may adopt a budget that exceeds the tax levy limit for the coming fiscal year, only if the Town Board first enacts, by a vote of at least sixty percent of the total voting power of the Town Board, a local law to override such limit for such coming fiscal year. (3) Taxes Receivable Taxes receivable at December 31, 2023 consisted of the following: Town and County taxes - Current $ 413,732 Tax liens 1,237,941 1,651,673 Allowance for uncollectible amounts (584,888) $ 1,066,785 Taxes receivable are also partially offset by deferred tax revenues of$868,248, which represents an estimate of the taxes receivable which will not be collected within the first sixty days of the subsequent year. 1=Lfli ) 36 Page 457 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued f4) Capital Assets Changes in the Town's capital assets for the year ended December 31, 2023 are as follows: Balance Balance January 1, December 31, 2023 Additions Deletions 2023 Capital assets,not being depreciated: Land $ 4,031,660 - 4,031,660 Construction-in-progress 3,377,041 909,384 1,631,123 2,655,302 Total capital assets,not being Depreciated 7,408,701 909,384 1,631,123 6,686,962 Capital assets,being depreciated: Buildings and improvements 34,091,144 1,936,498 8,732 36,018,910 Machinery and equipment 18,033,373 2,481,580 388,570 20,126,383 Infrastructure 56,618,080 3,618,596 - 60,236,676 Total capital assets, being depreciated 108,742,597 8,036,674 397,302 116,381,969 Less accumulated depreciation for: Buildings and improvements 11,978,779 1,186,320 786 13,164,313 Machinery and equi 12,005,728 1,263,421 388,569 12,880,580 Infrastructure 24,056,129 1,222,749 - 25,278,878 Total accumulated depreciation 48,040,636 3,672,490 389,355 51,323,771 Total capital assets, being depreciated,net 60,701,961 4,364,184 7,947 65,058,198 Capital assets,net $ 68,110,662 5,273,568 1,639,070 71,745,160 Depreciation expense was charged to the Town's functions and programs as follows: General government support $ 338,028 Public safety 116,832 Transportation 1,574,566 Economic assistance and opportunity 243,594 Culture and recreation 79,006 Home and community services 1,320,464 Total depreciation expense $ 3,672,490 37 Page 458 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (4) Capital Assets, Continued Capital Assets - Component Unit Changes in the Housing Authority's capital assets for the year ended December 31, 2023 are as follows: Balance Balance January 1, December 31, 2023 Additions Deletions 2022 Capital assets,being depreciated: Buildings and improvements $ 6,899,750 Machinery and equipment 764,550 Right-to-use leased land 2,969,581 Total capital assets,being depreciated 10,633,881 Less accumulated depreciation for: Buildings and improvements 4,643,714 Machinery and equipment 680,235 Right-to-use leased land 395,944 Total accumulated depreciation 5,719,893 Capital assets,net $ 4,913,988 (5) Lease Receivable The Town maintains an agreement to lease land to the Housing Authority. Under the agreement, the Town receives rent each year covered by the agreement through 2035. At December 31, 2023, the present value of the lease receivable and the corresponding deferred inflow of resources were $2,489,849 and $2,375,665, respectively. The following is the amortization schedule for the lease receivable: Year ending Principal Interest Total 2024 $ 171,462 36,312 207,774 2025 177,482 33,702 211,184 2026 I 183,652 31,002 214,654 2027 / 189,976 28,208 218,184 2028 196,460 25,319 221,779 2029 - 2032 1,085,343 79,724 1,165,067 2034 - 2035 485,474 8,031 493,505 Total $ 2,489,849 242,298 2,732,147 38 Page 459 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (5) Lease Receivable, Continued The following is the amortization schedule for the deferred inflow of resources: Year ending 2024 $ 197,972 2025 197,972 2026 197,972 2027 197,972 2028 197,972 2029 - 2033 989,860 2034 - 2035 395,945 Total $ 2,375,665 (6) Accrued Liabilities Accrued liabilities at December 31, 2023 were as follows: 11, Town Outside Special Capital General Villages Districts Highway Projects Total Payroll and employee benefits $ 53,836 128,143 94,196 16,366 - 292,541 Other 19,020 523,562 1,215 93 42,206 586,096 $ 72,856 651,705 95,411 16,459 42,206 878,637 (7) Joint Ventures k 40111h1 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, 2022 Total assets Deferred outflows of resources Total liabilities Deferred inflows of resources Net position (deficit) Revenue Expenses Change in net position *The December 31, 2023 information was not available as of the date of the issuance of these financial statements. 39 Page 460 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (7) Joint Ventures, Continued 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. General Capital Fund Fund Balance Sheet Date - December 31, 2022 Total assets $ Total liabilities Net capital (deficit) Revenue Expenses Change in net assets *The December 31, 2023 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 UA-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, 2022 Total assets $ Total liabilities Net assets Revenue Expenses Change in net assets *The December 31, 2023 information was not available as of the date of the issuance of these financial statements. 40 Page 461 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (8) Long-Term Liabilities The following table summarizes changes in the Town's long-term liabilities for the year ended December 31, 2023: Balance Balance Due January 1, December 31, Within 2023 Increases Decreases 2023 One Year Governmental activities: �` General obligation bonds payable $ 46,392,000 �971,000 3,292,000 52,071,300 3,651,300 Plus unamortized premium on bonds 2,169,504 238,409 "`... 228 2,251,685 163,079 48,561,504 9,209,409 '8.228 54,322,985 3,814,379 Other noncurrent liabilities: Compensated absences 383,523 - 58,350 325,173 Net pension(asset)-ERS (1,905,891) 6,863,444 - 4,957,553 Net pension liability-PFRS 946,733 8,074,267 - 9,021,000 - Total pension liability-length of service award program 1,835,993 163,392 - 1,999,385 - Total OPEB liability 111 75,117,103 11,212,339 - 86,329,442 - Total other non-current liabilities 76,377,461 26,313,442 58,350 102,632,553 - Governmental activities-long-term liabilities $124,938,965 35,522.851 3,506,578 156,955,238 3,814,379 Mamaroneck Housing Authority: Revenue bond payable $ 455,000 Lease payable 2,655,440 Component Unit-long-term liabilities $ 3,110,440 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. 41 Page 462 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (8) Long-Teen Liabilities, Continued (a) General Obligation Bonds Payable General Obligation Bonds payable at December 31, 2023 are comprised of the following individual issues: Amount Original Outstanding at Year of Issue Final Interest December 31, Purpose Issue Amount Maturity Rates 2023 Fire district improvements 2013 $ 996,000 May, 2026 2.590% $ 260,000 Fire district improvements 2016 2,185,000 July,2031 2.000 - 3.000% 1,230,000 Public improvements 2016 8,990,845 October, 2036 2.000- 2.300% 6,185,000 Refunding bonds 2017 7,040,000 March,2030 2.000 - 2.350% 3,905,000 Public improvements 2018 5,815,500 December, 2038 3.000- 5.000% 4,640,000 Public improvements 2018 1,400,000 December, 2038 3.000 - 5.000% 1,115,000 Fire district improvements 2019 3,830,000 September, 2039 2.000- 5.000% 3,290,000 Fire district improvements 2019 2,470,000 September,2039 2.000 - 5.000% 2,115,000 Public improvements 2020 3,385,000 August,2035 1.000- 5.000% 2,865,000 Refunding bonds 2020 8,115,000 May,2028 0.650- 2.000% 6,940,000 Public improvements 2021 6,100,000 August, 2040 1.375 - 5.000% 5,485,000 Public improvements 2022 4,175,000 October, 2042 4.000-5.000% 4,045,000 Fire district improvements 2022 1,082,000 October, 2037 4.000-5.000% 1,025,000 Public improvements 2023 3,016,600 September, 2039 2.710-4.000% 3,016,600 Public improvements 2023 5,954,700 September, 2053 2.680-4.250% 5,954,700 $ 52,071,300 Interest expenditures of$1,282,577 were recorded in the fund financial statements in the Debt Service Fund. Interest expense of $1,129,499 was recorded in the government-wide financial statements for governmental activities. In 2023, the Town issued two bonds payable totaling $8,971,300. The public improvements bonds have interest rates of 2.68% - 4.25% and the Town received premiums totaling $238,409. 42 Page 463 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (8) Long-Term Liabilities, Continued (b) Payments to Maturity The annual requirements to amortize the bonds outstanding as of December 31, 2023 are as follows: Year ending Principal Interest 2024 $ 3,651,300 1,558,224 2025 3,745,000 1,447,772 2026 3,865,000 1,334,910 2027 3,865,000 1,217,013 2028 3,750,000 1,097,272 2029 - 2033 16,490,000 3,907,718 2034 - 2038 11,165,000 1,961,133 2039 - 2043 2,810,000 812,406 2044 - 2048 1,230,000 457,200 2049 - 2053413 $ 5 ,071,300 000 13,984190,061 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, 2023 is comprised of the following: Amount Original Outstanding at Year of Issue Final Interest December 31, Purpose Issue Amount Maturity Rates 2023 Hommocks Park Apait,nents,Series B 2015 $650,000 October 2035 3.00-3.50% $ _ The annual requirements to amortize the bond outstanding as of December 31, 2023 is as follows: Year ending Principal Interest Total 2024 $ 30,000 13,294 43,294 2025 30,000 12,394 42,394 2026 30,000 11,494 41,494 2027 35,000 10,594 45,594 2028 2029 - 2033 2034 - 2035 43 Page 464 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (8) Long-Term Liabilities. Continued (c) Indebtedness - Component Unit, Continued The revenue bonds are payable from the revenues received by the Housing Authority from the operation of the project. The Town has guaranteed payment of bond principal and interest. The bonds are subject to redemption prior to maturity, at the direction of the Housing Authority and with the consent of the Town, upon the occurrence of one or more of the following events. 1) The Project is damaged or destroyed to the extent that; a) it cannot be reasonably repaired within a six month period or b) the Housing Authority would thereby be prevented from carrying on the normal rental operations of the project, as it existed prior to the damage, for a period of six months or more. 2) Title to, or the use of or possession of, all or substantially the entire project is condemned or taken under the exercise of the power of eminent domain by any governmental authority. Under this extraordinary redemption provision,the bonds are subject to redemption as a whole at any time, but not in part, at a redemption price equal to 100% of the outstanding principal amount thereof without discount, together with accrued interest to the date of redemption. At the option of the Housing Authority,the 2015 Series B bonds maturing on or after October 15, 2024 will be subject to redemption prior to maturity on any date on or after October 15, 2023. The bonds may be redeemed either as a whole or in part and if in part in order of maturity and in any amount within maturity, at the following redemption prices, plus accrued interest to the date of redemption. Redemption Period Redemption Price (Dates Inclusive) as a Percentage of Par October 15, 2024 100% (9) Compensated Absences Pursuant to its collective bargaining agreements, the Town is required to pay its civil service employees for accumulated sick leave upon retirement. The contract provides for the payment of $80 per day for those days earned in excess of 165 days but not more than 240 days. Maximum number of days to be paid will be 75 days. The contract also provides for these employees to be compensated at their regular rate of pay for unused vacation time upon separation of employment up to a maximum of 30 days. No payment is provided for unused sick leave or vacation time for police and fire employees. The value of compensated absences has been reflected in the government-wide financial statements. 44 Page 465 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (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 Systems' fiscal year ending March 31. (b) Pension Asset/Liability,Pension Expenses,and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions At December 31, 2023, 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, 2023 March 31, 2023 Net pension liability $ 4,957,553 9,021,000 Town's proportion of the net pension liability 0.0231186% 0.1637065% Change in proportion since the prior measurement date (0.0001962) (0.0029588) 45 Page 466 of 518 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 The net pension asset/liability was measured as of March 31, 2023 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, 2023, the Town recognized its proportionate share of pension expense in the government-wide financial statements of$1,850,792 for ERS and $2,897,072 for PFRS. Pension expenditures of $998,928 for ERS and $2,066,610 for PFRS were recorded in the fund financial statements and were charged to the following funds: ERS PFRS General AD $ 468,329 - Town Outside Villages 122,385 1,579,164 Special Districts 101,105 487,446 Highway 244,375 - Section 8 Housing Assistance 62,734 - Total $ 998,928 2,056,610 At December 31, 2023, the Town reported its proportionate share of deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: ERS PFRS Total Deferred Deferred Deferred Deferred Deferred Deferred Outflows Inflows Outflows Inflows Outflows Inflows Resources Resources Resources Resources Resources Resources Differences between expected and actual experience $ 528,018 139,227 881,712 - 1,409,730 139,227 Changes of assumptions 2,407,708 26,610 4,395,910 - 6,803,618 26,610 Net difference between projected and actual earnings on pension plan investments - 29,125 15,948 - 15,948 29,125 Changes in proportion and differences between Town contributions and proportionate share of contributions 273,353 36,356 455,653 222,926 729,006 259,282 Town contributions subsequent to the measurement date 756,604 - 1,592,211 - 2,348,815 - $ 3,965,683 231,318 7,341,434 222,926 11,307,117 454,244 46 Page 467 of 518 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 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 2024 $ 738,065 1,073,708 2025 (195,854) (146,943) 2026 1,072,364 2,696,607 2027 1,363,186 1,725,188 2028 177,737 $ 2,977,761 5,526,297 (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: Significant actuarial assumptions used in the valuations were as follows: ERS PFRS Measurement date March 31, 2023 March 31, 2023 Actuarial valuation date April 1, 2022 April 30, 2022 Investment rate of return, (net of investment expense including inflation) 5.9% 5.9% Salary increases 4.4% 6.2% Cost-of-living adjustments 1.5% 1.5% Inflation 2.9% 2.9% 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- 2021. The actuarial assumptions used in the April 1, 2022 valuation are based on the results of an actuarial experience study for the period April 1, 2015 -March 31, 2020. 47 Page 468 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (10)Pension Plans, Continued (c) Actuarial Assumptions, Continued 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% 4.30% International equity 15% 6.85% Private equity 10% 7.50% Real estate 9% 4.60% Opportunistic/ARS portfolio 3% 5.38% Credit 4% 5.43% Real assets 3% 5.84% Fixed income 23% 1.50% Cash 1% 0.00% * The real rate of return is net of the long-term inflation assumption of 2.5%. (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 1-percentage point lower(4.9%)or 1-percentage point higher(6.9%)than the current rate: 48 Page 469 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (10)Pension Plans, Continued (e) Sensitivity of the Proportionate Share of the Net Pension Asset/Liability to the Discount Rate, Continued 1% Current 1% Decrease Assumption Increase (4.9%) (5.9%) (6.9%) ERS - Employer's proportionate share of the net pension asset(liability) $ (11,980,279) (4,957,553) 910,752 PFRS -Employer's proportionate share of the net pension asset (liability) $ (18,814,696) (9.021,000) (919,512) (f) Pension Plan Fiduciary Net Position The components of each current-year net pension asset (liability) of all participating employers as of the respective measurement date were as follows: (Dollars in Millions) ERS PFRS Employers' total pension liability $ (232,627) (43,835) Plan fiduciary net position 211,183 38,325 Employers' net pension liability $ _(21,444) ( dID) Ratio of plan net position to the employers' total pension liability 90.78% 87.43% (g) Contributions to the Pension Plans Employer contributions to ERS and PFRS are paid annually and cover the period through the end of the System's fiscal year, which is March 31st. Retirement contributions as of December 31, 2023 represent the employer contribution for the period of April 1, 2023 through March 31, 2024 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, 2023 were $998,928 and $2,066,610,respectively. (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 31,2023. The Program is accounted for in the Town's financial statements within the Fire Protection District Fund. 49 Page 470 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (11)Length of Service Award Program, Continued (a) Plan Description and Benefits, Continued The Town of Mamaroneck Fire District (the District), established a defined benefit Service Award Program (referred to as a"LOSAP" - Length Of Service Awards Program- under Section 457(e)(11) of the Internal Revenue Code) effective January 1, 1999 for the active volunteer firefighter members of the District. This is a single employer defined benefit plan. The Program was established pursuant to Article 11-A of the New York State General Municipal Law. The Program provides municipally-funded deferred compensation to volunteer firefighters to facilitate the recruitment and retention of active volunteer firefighters. The District is the Sponsor of the Program and the Program administrator. An eligible Program Participant is defined to be an active volunteer firefighter who is at least 18 years of age and has earned one year of Service Award Program Service Credit. An active volunteer firefighter earns a year of Service Credit for each calendar year after the establishment of the Program in which he or she accumulates 50 points. Points are granted for the performance of certain firefighter activities in accordance with a system established by the Sponsor on the basis of a statutory list of activities and point values. A Participant may also receive Service Credit for five years of active volunteer firefighting service rendered prior to the establishment of the Program. Participants acquire a non-forfeitable right to be paid a Service Award after earning five years of Service Credit, becoming totally and permanently disabled, dying while an active volunteer or upon attaining the Program's Entitlement Age while an active volunteer. The Program's Entitlement Age is age 60, and is the age at which benefits begin to be paid to Participants. 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. 50 Page 471 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (11)Length of Service Award Program, Continued (b) Employees Covered by Benefit Terms Active Members 33 Vested-Terminated 28 Retired and Beneficiaries 6 Total 67 (c) Actuarial Assumptions The total pension liability in the January 1, 2023 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Inflation: 0.0% Investment rate of return: 3.79%net of pension plan investment expense, including inflation Salary Scale: Not applicable Mortality: No pre-retirement mortality; post retirement RP2000 projected to 2030 • 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$1,999,385 was measured as of December 31, 2023 and was determined using an actuarial valuation as of January 1, 2023. (e) Changes in the Total Pension Liability Balance as of January 1, 2023 $ 1,835,993 Service cost 44,106 Interest 69,111 Differences between expected and actual experience (22,647) Changes of assumptions 99,982 Benefit payments and expenses (27,160) Balance as of December 31, 2023 $ 1,999,385 51 Page 472 of 518 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 For the year ended December 31, 2023, the District recognized pension expense of$76,395. At December 31, 2023, the District reported deferred outflows of resources and deferred inflows of resources related to the pension from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Differences between expected and actual experience $ 27,492 80,019 Changes of assumptions 621,727 877,924 $ 649,219 957,943 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 2024 $ (36,822) 2025 (36,822) 2026 (36,818) 2027 (40,075) 2023 (40,073) Thereafter (118,114) $ (308,724) (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, 2023 measurement date, calculated using the discount rate of 3.79%, as well as what the District's total pension liability would be if it were calculated using a discount rate that is 1-percentage point lower (2.79%) or 1-percentage point higher (4.79%) than the current rate: 1% Current 1% Aill Decrease Assumption Increase (2.79%) (3.79%) (4.79%) Total pension liability $ 2,446,767 1,999,385 1,653,347 52 Page 473 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (12) Other Post Employment Benefit Liability (OPEB) (a) Plan Description and Benefits Provided In addition to providing pension benefits, the Town provides certain health care benefits for retired employees through a single employer defined benefit 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. (b) Employees Covered by Benefit Terms At December 31, 2023, 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$86,329,442 was measured as of December 31,2023, and was determined by an actuarial valuation as of January 1, 2023. (d) Actuarial Assumptions mmilIM The total OPEB liability in the January 1, 2023 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 4.00% 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. 53 Page 474 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (12) Other Post Employment Benefit Liability (OPEB), Continued (e) Changes in the Total OPEB Liability The Town's change in the total OPEB liability for the year ended December 31, 2023 is as follows: Total OPEB liability - beginning of year $ 75,117,103 Service cost 2,035,941 Interest 3,177,652 Differences between expected and actual experience 4,777,498 Changes in assumptions 4,000,599 Benefit payments (2,779,351) Total OPEB liability - end of year $ 86,329,442 (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 1-percentage point lower (3.0%) or 1-percentage point higher (5.0%) than the current discount rate: 1% Current 1% Decrease Assumption Increase (3.0%) (4.0%) (5.0%) Total OPEB liability $ 99,903,759 86,329,442 75,378,307 (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 1- percentage point lower (7.0% decreasing to 4.0%) or 1-percentage point higher (9.0% decreasing to 6.0%) than the current healthcare cost trend rates: Healthcare 1% Cost Trend 1% Decrease Rates Increase (7.0% (8.0% (9.0% decreasing decreasing decreasing to 4.0%) to 5.0%) to 6.0%) Total O' iability $ 74,560,259 86,329,442 101,186,417 54 Page 475 of 518 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 For the year ended December 31, 2023, the Town recognized OPEB expense of$2,447,583 in the government-wide financial statements. At December 31, 2023, the Town reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Differences between expected and actual experience $ 6,750,722 2,050,997 Changes of assumptions 9,318,608 19,315,901 $ 16,069,330 21,366,898 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 2024 $ (1,825,086) 2025 (1,521,326) 2026 (3,706,773) 2027 1,755,617 $ (5 2� 97,568) (13)Interfund Activity r The balances reflected as due from/to other funds at December 31, 2023 were as follows: { Due Due Fund From To General $ 8,563,073 42,552,039 Town Outside Villages 5,357,608 - Special Districts 3,019,316 - Highway 2,589,111 - Capital Projects 18,836,336 - Nonmajor Governmental 4,186,595 - $ 42,552,039 42,552,039 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. 55 Page 476 of 518 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: Transfers Transfers In Out General S 207,719 4,798,102 Town Outside Villages 1,254,307 1,264,427 Special Districts 795,183 2,790,099 Highway 48,194 1,305,245 Capital Projects 4,870,802 929,779 Nonmajor Governmental 4,352,633 441,186 $ 11,528,838 11,528,838 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 7 is currently being fined by the Federal government and New York State Department of Health for not meeting a Supreme Court of the State of New York ruling requiring the construction of a filtration plant by December 3, 2008. The Town's share of the fines is anticipated to be approximately 16.7% of$9.2 million or $1,528,000. The Town has not accrued their share of the fine in the Special District-Water District Fund as settlement is in negotiations and the settlement may include payments and multiple capital projects and this is the liability of the WJWW. The Town has executed a joint agreement with three surrounding municipalities regarding violations of provisions of the Clean Water Act in February 2024. The Town's share of the $610,000 settlement is 40% or $244,000. The Town has accrued their share of the penalty in 2023 in the Town Outside Villages Fund. 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 deteiinined at the present time and any refunds resulting from adverse settlements will be funded in the year in which the payments are made. 56 Page 477 of 518 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (14) Significant Contingencies, Continued (b) Risk Management The primary government purchases various conventional liability and workers' compensation insurance policies to protect against potential losses. The general liability policy provides coverage of$1 million per occurrence, not to exceed an aggregate of up to $3 million. In addition, there is a public officials liability policy providing coverage of$1 million per claim, not to exceed an aggregate of up to $2 million. Finally, there is an excess liability policy of$20 million per occurrence,not to exceed an aggregate of up to $40 million. The Town's workers' compensation policy provides coverage at statutory levels. Settled claims resulting from these risks have not exceeded commercial insurance coverage in any of the past three fiscal years. The 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 31,2023 amounted to$4,331 and,therefore,detail information has been excluded from these financial statements. 1‘6S) 57 Page 478 of 518 TOWN OF MAMARONECK, NEW YORK Required Supplementary Infoiination Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - General Fund Year ended December 31, 2023 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 5,875,300 5,875,300 5,790,484 (84,816) Real property tax items 738,500 738,500 984,811 246,311 Departmental income 3,412,705 3,433,486 3,480,963 47,477 Intergovernmental charges - - 7,400 7,400 Use of money and property 526,453 526,453 1,279,758 753,305 Licenses and permits 62,300 62,300 88,248 25,948 Fines and forfeitures 225,000 225,000 273,235 48,235 Sale of property and compensation for loss - - 137,751 137,751 State aid 1,605,500 1,633,423 1,201,062 (432,361) Federal aid 67,780 67,780 372,035 304,255 Miscellaneous 167,500 167,359 211,834 44,475 Total revenue 12,681,038 12,729,601 13,827,581 1,097,980 Expenditures: General governmen rt 4,715,159 4,797,316 4,384,974 412,342 Health 450,000 450,000 188,335 261,665 Transportation 16,800 22,898 7,762 15,136 Economic assistance and opportunity 508,922 514,732 513,089 1,643 Culture and recreation 3,133,432 3,217,706 3,038,593 179,113 Home and community services 79,050 80,050 60,200 19,850 Employee benefits 2,705,769 2,571,889 2,527,331 44,558 Total expenditures 11,609,132 11,654,591 10,720,284 934,307 mess of revenue over expenditures 1,071,906 1,075,010 3,107,297 2,032,287 Other financing sources (uses): Transfers in 157,265 207,719 207,719 - Transfers out (4,305,171) (5,019,358) (4,798,102) 221,256 Total other financing sources (uses) (4,147,906) (4,811,639) (4,590,383) 221,256 Net change in fund balance $ (3,076,000) (3,736,629) (1,483,086) 2,253,543 Fund balance at beginning of year 10,054,861 Fund balance at end of year $ 8,571,775 58 Page 479 of 518 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, 2023 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 9,928,000 9,928,000 9,928,000 - Nonproperty tax items 3,050,000 3,495,702 3,456,863 (38,839) Departmental income 368,818 902,989 890,993 (11,996) Use of money and property - 15,266 96,996 81,730 Licenses and permits 989,000 1,129,702 1,284,154 154,452 Fines and forfeitures 5,000 5,000 5,287 287 Sale of property and compensation for loss - 11,105 18,934 7,829 State aid - 74,997 37,498 (37,499) Federal aid 5,500 5,500 4,245 (1,255) Miscellaneous - 10,000 3,951 (6,049) Total revenue Ilk14,346,318 15,578,261 15,726,921 148,660 Expenditures: General government sup.. 1,731,199 2,131,984 1,778,588 353,396 Public safety 7,242,141 7,720,266 7,431,404 288,862 Health 89,100 89,100 89,100 - Transportation 34,750 34,750 18,176 16,574 Culture and recreation 1,474,393 1,473,616 1,465,099 8,517 Home and community service'. 388,644 472,872 306,972 165,900 Employee benefits 5,198,801 5,486,688 5,467,150 19,538 Total expenditures 16,159,028 17,409,276 16,556,489 852,787 Excess(deficiency)of revenue over expenditures (1,812,710) (1,831,015) (829,568) 1,001,447 Other financing sources (uses): Transfers in lk 950,840 950,840 1,254,307 303,467 h Transfers out (1,183,740) (1,264,427) (1,264,427) - Total other financing sources (uses) (232,900) (313,587) (10,120) 303,467 Net change in fund balance $(2,045,610) (2,144,602) (839,688) 1,304,914 Fund balance at beginning of year 6,878,876 Fund balance at end of year $ 6,039,188 59 Page 480 of 518 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, 2023 Variance Budget Amounts Ac Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 8,353,305 8,353,305 8,353,300 (5) Departmental income 2,803,200 2,828,953 3,011,774 182,821 Intergovernmental charges 130,454 130,454 128,643 (1,811) Use of money and property 19,206 33,342 101,189 67,847 Sale of property and compensation for loss - - 13,356 13,356 State aid - 45,213 60,346 15,133 Total revenue 11,306,165 11,391,267 11,668,608 277,341 Expenditures: Public safety 2,279,411 2,480,002 2,381,705 98,297 Health 1,484,330 1,483,458 1,457,126 26,332 Transportation 154,723 154,584 135,987 18,597 Home and community services 3,158,573 2,858,260 2,616,292 241,968 Employee benefits 2,218,430 2,100,922 2,082,251 18,671 Total expenditures 9,295,467 9,077,226 8,673,361 403,865 Excess of revenue over expenditures 41111.1 2,010,698 2,314,041 2,995,247 681,206 Other financing sources (uses): Transfers in - 795,183 795,183 - Transfers out (2,407,998) (2,790,099) (2,790,099) - Total other financing sources (uses) (2,407,998) (1,994,916) (1,994,916)Net change in fund balance $ (397,300) 319,125 1,000,331 681,206 Fund balance at beginning of year 4,513,872 Fund balance at end of year $ 5,514,203 60 Page 481 of 518 TOWN OF MAMARONECK, NEW YORK Required Supplementary Infoiination Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - Highway Fund Year ended December 31, 2023 Ali(.. , Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 6,023,700 6,023,700 6,023,700 - Intergovernmental charges 573,800 573,800 528,465 (45,335) Use of money and property 9,500 9,500 79,605 70,105 Sale of property and compensation for loss 26,500 26,500 73,555 47,055 State aid - - 6,907 6,907 Miscellaneous 1111" - - 2,399 2,399 Total revenue 6,633,500 6,633,500 6,714,631 81,131 Expenditures: Transportation 3,774,420 3,798,184 3,237,108 561,076 Employee benefits fill.. 1,607,065 1,607,065 1,535,906 71,159 Total expenditures 5,381,485 5,405,249 4,773,014 632,235 Excess of revenue over expenditures 1,252,015 1,228,251 1,941,617 713,366 Other financing sources (uses): Transfers in - 48,194 48,194 - Transfers out (1,252,015) (1,305,245) (1,305,245) - Total other financing sources (uses) (1,252,015) (1,257,051) (1,257,051) - Net change in fund balance $ - (28,800) 684,566 713,366 Fund balance at beginning of year 2,104,391 Fund balance at end of year $ 2,788,957 61 Page 482 of 518 .-. .-. bA a) r N � N t- 0co 3 0 CT• kn.' 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C O O a1 V5 1/46 O c N -• - 4_" N NN M N- NNNc cC N O w 64 �- 64 O c H 5 a) cn a) � a) .c C4 O = cn O i" O sU, a) , A O O O 00 +J A :.,,r, _ 1-Uv14 `=i N a) UUa)C/� > 0 0a a, a� ^a U a c czt o ;- •C i a O uc 4=. C a) 0A 0- O -6 O U a) Q 'UO kI a) 0~ - >, U 0 ac'Z _ a) ,, U O cd O �' czt E 4, a) a) s- a OA '0 cyC a) A .Z O 0 = O X O o r O 7 F. c E o a) c o o 0 t ob)J p 0 .U ,� �- a) 9 , -, 000 ca) al czt 0 ai co .) a) a, - c a c c c a) a, a, 1. O 4, cc; cc; - - a) c4L15 � ci c%5 a) a, xHxW i H H a) -0 -0 aai ¢ 5 0 0 r� w O Z L C.T. Page 488 of 518 TOWN OF MAMARONECK,NEW YORK Other Supplementary Infoiiiiation Combining Balance Sheet -Nonmajor Governmental Funds December 31, 2023 Tri- Section 8 Municipal Debt Housing Cable T.V. Service Assistance Total Assets Receivables - due from other funds - 3,296,896 889,699 4,186,595 Liabilities and Fund Balances Liabilities - accounts payable - 9,912 9,912 Fund balances: Restricted - 203,258 - 203,258 Assigned - 3,093,638 879,787 3,973,425 Total fund balances - 3,296,896 879,787 4,176,683 Total liabilities and fund balances $ - 3,296,896 889,699 4,186,595 1111111111111.1W1 68 Page 489 of 518 O kr1 M 00 N k/') O IN CT M 1/40 VD O M M o0 —, c*M N O O N O V) O M 0o kn CT 0o .— 00 4--i •-i in O O in ,--, d- •-- 00 .-, N VD al V 00 IrZ N N O kr co- N •-- CT- N VD- --, O, —, N cM i.0 CT 0o 00 in M in dt O 00 N H M �O N •-- N. N. C N M cr .--- M —1 M V'1 M .--, Q1 In .--, V'I ,.,i �..i 0 µ'' a) ' M N N v') I I N p ' I I I O N N cc b.0 U C •--, O O N 00 O • — .0 O vD O O 00 N a) .O c - v i h N kn iri O� co rn V] Q M M M M —i a) > _ I ' ' ' O N N M CT M ' N CT N VD y O N N rM O M O 00 C'N 0 c) I N CDkn kn 00 O N. 00 a) N N O� 00 N -. kr �O Q N N CT 00 N CT M vl CT CT O CT '.VD D '.D N. N in 0o N M In '.D '.o N O M N re) z I O N I N CDM' ' ' O I I VD CT CT I cn • 00 © 00 00 00 00 0o N N a) cd - �D t 00 0o O •� N N U p" -- O -,N N N .-- -� -- O cas _ N N >+ O ▪ M M ~ M N kr). N 3 . - ,- - , T. � � N0 U N Z 0 w -, INior -EA U � •c tu W coa „in 04 a) -0 aa)) <( E U Q Q• a a, -v ,4 ci aa)i w '� O , '-' a) a) c O W d'illi:P:41") a) i" a) 0 0cn on o b a) 0 0 a) to ao y ¢, > '" VI Q, a) N -a) �� • '55•" H UO 4, N H W to a) 5 H 5 cd O O Oca, O vi N N •- p'' cn a) N > Z Ls, ai W b 4, H H 0 a)4 W 0 Z r. w Page 490 of 518 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Project-Length Schedule-Capital Projects Fund Inception of Project through December 31,2023 Fund Balance (Deficit)at Project Project Expenditures Unexpended Total December 31, Project Number Budget and Transfers Balance Revenue 2023 Justice Court Equipment 28-4 $ 48,500 48,500 - 48,543 43 EOC-Trunk Radio Equipment 2012-16 8,500 6,038 2,462 8,500 2,462 Ice Rink Improvements-Drainage 2012-24 71,593 55,957 15,636 71,593 15,636 Sanitary Sewer Pump Station 2014-23 35,500 27,421 8,079 35,500 8,079 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 2015-45 395,000 223,693 171,307 80,000 (143,693) Guardrails 2015-46 76,100 59,416 16,684 76,100 16,684 Town Center Building Improvement 2016-14 421,935 320,294 101,641 421,935 101,641 Conservation Trails 2016-39 52,750 28,415 24,335 52,750 24,335 Parking Lot Town Center 2016-48 847,228 828,995 18,233 847,228 18,233 Town Center Building Improvement 2017-14 286,487 271,787 14,700 286,487 14,700 Ice Rink Improvements-Exterior Doors 2017-24 54,800 54,800 - 54,800 - 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 Senior Center Improvements 2017-58 16,000 16,000 - 16,000 - Town Center Building Improvement 2018-14 581,031 - 581,031 581,030 581,030 Parking Lot Improvement 2018-48 570,300 404,105 166,195 570,300 166,195 Sanitary Sewer Improvement 2018-60 5,918,818 4,458,888 1,459,930 4,904,338 445,450 Traffic Control Devices 2018-61 1,004,060 98,134 905,926 1,004,060 905,926 Rye Lake UV Facility 1352-12 1,860,800 1,788,375 72,425 1,860,800 72,425 Rye Lake Filtration 1364-12 23,472,700 1,380,559 22,092,141 6,875,000 5,494,441 Water Shaft 22 Chlorination 1365-12 187,488 187,488 - 187,488 - Rye Lake Reg Vault#2 1367-12 62,170 62,170 - 62,170 - 2020 Paving 1368-12 500,000 250,000 250,000 500,000 250,000 Purchase Booster Pump Station 1373-12 247,000 247,000 - 247,000 - Rye Lake Vault#3 1374-12 152,440 152,440 - 152,440 - Water Storage Tank#1 Rehab 1375-12 310,441 310,441 - 310,441 - Weaver Street Pump Station&PRV Upgrades 1378-12 83,700 83,700 - 83,700 - Paving-TX from 1348.12 1379-12 200,000 200,000 - 200,000 - Purchase Water Storage Tank#2 Rehabilitation 1382-12 310,441 302,345 8,096 310,441 8,096 Brevoort Lane Water Main 1384-12 117,758 117,758 - 117,758 - Purchase Water Storage Tank Remediation 1385-12 36,800 36,800 - 36,800 - Rye Lake Turbity Curtain 1386-12 168,200 29,902 138,298 168,200 138,298 Purchase Booster St-Upgrade-Phase 2 1387-12 202,400 198,301 4,099 176,987 (21,314) Lakeside Drive Water Main 1392-12 231,672 231,672 - 231,672 - WJWW Garage Repair 1393-12 565,535 460,717 104,818 565,535 104,818 Fire HQ Lower Level Renovation, 2019-29 2,289,000 2,245,588 43,412 2,289,000 43,412 Sheldrake Improvements 2019-40 127,000 39,169 87,831 127,000 87,831 Senior Center Improvements 2019-58 431,826 431,826 - 431,826 - LVAC Building Improvements 2019-59 48,957 48,957 - 48,957 - Waverly Avenue Bridge Improvement 2019-62 4,532,507 850,411 3,682,096 762,355 (88,056) Hillside Avenue Bridge Improvement 2019-63 22,912 2,688 20,224 22,912 20,224 Stone Masonry Repairs 2019-65 146,853 58,221 88,632 146,853 88,632 Comprehensive Plan 2019-66 180,000 138,356 41,644 180,000 41,644 Pagers and Communication Equipment 2019-67 46,350 43,361 2,989 46,350 2,989 Roads, Sidewalks and Curbs 2020-04 1,245,480 1,037,361 208,119 1,245,480 208,119 (Continued) 70 Page 491 of 518 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 2023 Highway,Vehicles and Equipment 2020-06 $ 175,016 149,515 25,501 175,016 25,501 Sanitation Vehicle 2020-09 635,574 298,402 337,172 607,074 308,672 Town Center Flooring-1st and 2nd floor 2020-14 1,282,529 98,809 1,183,720 1,282,529 1,183,720 GIS Software 2020-19 43,300 29,741 13,559 43,300 13,559 Computer Software and Hardware 2020-20 468,309 337,312 `,. 130,997 468,309 130,997 Ice Rink Office Improvement 2020-24 345,500 31,331 314,163 345,500 314,163 Pool Improvements 2020-25 3,318,500 - 3,318,500 1,048,500 1,048,500 Memorial Park Playground 2020-31 793,330 780,391 12,939 793,330 12,939 Meadow Mowing 2020-34 9,000 9,000 - 9,000 - Sheldrake Improvements 2020-40 23,000 - 23,000 23,000 - 23,000 Senior Center Building Improvements 2020-58 395,500 8,762 386,738 87,500 78,738 LVAC Building Equipment 2020-59 170,953 162,528 8,425 170,953 8,425 Pagers and Communication Equipment 2020-67 108,552 108,552 - 108,552 - Vehicles 2020-72 1,260,043 757,584 502,459 1,260,043 502,459 Highway-Sidewalks 2020-73 1,390,670 1,310,147 80,523 1,390,670 80,523 Police Ballistic Equipment 2020-77 65,196 53,319 11,877 65,196 11,877 Harmon Drive Sidewalk 2020-78 270,830 270,830 - 270,830 - Sheldrake Trails 2020-79 10,000 - 10,000 10,000 10,000 Madison Avenue Green Improvements 2020-80 1,230,000 92,982 1,137,018 230,000 137,018 Town Center LMCTV 2020-90 500,000 - 500,000 - - Nancy Lane Storm Sewer Extension 2021-13 35,000 - 35,000 35,000 35,000 Ambulance Toughbook Replacement 2021-20 135,946 131,598 4,348 135,946 4,348 Fire Station HVAC 2021-29 100,000 12,200 87,800 100,000 87,800 Heart Monitor Replacement 2021-33 97,800 72,264 25,536 97,800 25,536 Highway Tree Garage Reconstruction 2021-38 587,000 16,884 570,116 385,000 368,116 Senior Center Parking Lot 2021-48 627,783 548,094 79,689 627,783 79,689 Ice Rink Dehumidification Wheel 2021-71 32,010 32,010 - 32,010 - Police License Plate Reader 2021-77 46,084 30,084 16,000 46,084 16,000 Overhead Lube System-Vehicle Garage 2021-84 135,000 114,881 20,119 135,000 20,119 Message Boards/Light Tower-Highway 2021-85 37,000 35,470 1,530 37,000 1,530 Police Storage Shed 2021-86 12,000 - 12,000 12,000 12,000 East Valley Stream Bridge 2021-87 567,000 63,672 503,328 387,000 323,328 Richbell Road Playground 2021-88 74,250 74,250 - 74,250 - Financial Enterprise System 2021-89 469,136 364,906 104,230 469,136 104,230 Sign Shop Storm Isaias 2021-91 1,351,279 114,578 1,236,701 451,279 336,701 Sanitation Food Scrap Vehicle 2022-09 80,000 78,311 1,689 16,000 (62,311) Traffic Signal Replacement-3 Locations (Myr/Murry;Palmer/Rich;Forest at Murray) 2022.61 776,130 33,479 742,651 776,130 742,651 Security Cameras-Ice Rink jr 2022.94 60,000 52,050 7,950 60,000 7,950 Extracation tools-Fire Dept 2022.95 97,948 57,721 40,227 97,948 40,227 Furniture-Engineering 2022.96 26,500 9,548 16,952 26,500 16,952 Fenimore Road Culvert mr 2022-97 147,839 87,839 60,000 147,839 60,000 Generator-Highway 2023-03 167,500 8,333 159,167 167,500 159,167 Highway,Vehicles and Equipment 2023-06 361,200 3,845 357,355 361,200 357,355 Storm Water Drainage Study 2023-35 367,300 35,211 332,089 67,300 32,089 Highway Garage Drainage Improvements 2023-36 182,300 1,855 180,445 114,000 112,145 Catch Basic Filter 2023-37 81,800 - 81,800 - - Various 8760.92 1,863,435 454,624 1,408,811 1,622,178 1,167,554 $ 70,662,024 25,264,975 45,397,049 42,795,464 17,530,489 71 Page 492 of 518 ry"' fig"? EFPRGROUP CAsd 6390 Main Street,Suite 200 Williamsville,NY 14221 OP 34.0700 0.546.7556 716.634.0764 w EFPRgroup.com 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 STANDARDSIhsi 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, 2023, and the related notes to financial statements, which collectively comprise the Town's basic financial statements, and have issued our report thereon dated , 2024. 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. AVA 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. 72 Page 493 of 518 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 , 2024 .(1, 73 Page 494 of 518 ' EFPRGROUR CAS 6390 Main Street,Suite 200 Williamsville,NY 14221 1P 34.0700 .546.7556 16.634.0764 EFPRgroup.com INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDAN - ` The Honorable Supervisor and Town Board of the Town of Mamaroneck, New York Report on Compliance for Each Major Federal Program Opinion on Each Major Federal Program We have audited the Town of Mamaroneck, New York's (the Town) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on the Town's major federal program for the year ended December 31, 2023. The Town's major federal program is 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 its major federal program for the year ended December 31, 2023. 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 the major federal program. Our audit does not provide a legal determination of the Town's compliance with the compliance requirements referred to above. 74 Page 495 of 518 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 75 Page 496 of 518 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 , 2024 V 76 Page 497 of 518 TOWN OF MAMARONECK,NEW YORK Schedule of Expenditures of Federal Awards December 31, 2023 Assistance Pass-through Expenditures Listing Grantor's Federal to Federal Grantor/Pass-Through Grantor/Program Title Number Number Expenditures Subrecipients U.S. Department of Housing and Urban Development: Direct recipient- Section 8 Housing Choice Vouchers 14.871 N/A $ 3,516,113 Passed through the County of Westchester,New York- Community Development Block Grants/Entitlement Grants 14.218 N/A 99,000 Total U.S. Department of Housing and Urban Development 3,615,113 U.S. Department of Justice -direct recipient- Bulletproof Vest Partnership Program 16.607 N/A 4,245 U.S. Department of Treasury- direct recipient- COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 N/A 281,512 U.S. Department of Health and Human Services - Indirect Programs -Passed through County of Westchester, New York-aging cluster: Aging Cluster: Special Programs for the Aging-Title III, Part B -Grants for Supportive Services and Senior Centers 93.044 AGE16860415 710335 25,768 Nutrition Services 93.045 AGTE9420415 710335 50,826 Total U.S.Department of Health and Human Services 76,594 U.S. Department of Homeland Security-passed through New York State-Disaster Grants -Public Assistance (Presidentially Declared Disasters) 97.036 NY4397 357,087 Total Expenditures of Federal Awards $ 4,334,551 See accompanying notes to schedule of expenditures of federal awards. 77 Page 498 of 518 TOWN OF MAMARONECK, NEW YORK Notes to Schedule of Expenditures of Federal Awards December 31, 2023 (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, 2023. 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 Unifoiiii 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 Rat-,,' 'aa The Town has el-cted not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. (4) Subrecipients For the year ended December 31, 2023, the Town provided no funds to subrecipients. (5) Nonmonetary Assistance For the year ended December 31, 2023, the Town received no nonmonetary assistance. 78 Page 499 of 518 TOWN OF MAMARONECK,NEW YORK Schedule of Findings and Questioned Costs Year ended December 31, 2023 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: Unmodified Internal control over financial reporting: 1. Material weakness(es) identified? Yes x No 2. Significant deficiency(ies) identified? Yes x None reported 3. Noncompliance material to financial statements noted? Yes x No Federal Awards: Internal control over major programs: 11 4. Material weakness(es) identified? Yes x No 5. Significant deficiency(ies) identified? Yes x None Reported Type of auditors' report issued on compliance for major programs: Unmodified 6. Any audit findings disclosed that are required to be reported in accordance with 2 CFR Section 200.516(a) (Uniform Guidance)? MIIOW Yes x No 7. The Town's major program audited was: Assistance Listing Name of Federal Program Number Section 8 Housing Choice Vouchers 14.871 8. Dollar threshold used to distinguish between Type A and Type B programs. mi $750,000 9. Auditee qualified as low-risk auditee? x Yes No Part II - FINANCIAL STATEMENT FINDINGS SECTION No reportable findings. Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION No reportable findings. 79 Page 500 of 518 TOWN OF MAMARONECK,NEW YORK Status of Prior Audit Findings Year ended December 31, 2023 There were no audit findings in the prior year financial statements (December 31, 2022). .1114- L 80 Page 501 of 518 TOWN OF MAMARONECK,NEW YORK Town Justice Court Statement of Cash Receipts, Cash Disbursements and Cash Balances December 31, 2023 Page 502 of 518 TOWN OF MAMARONECK, NEW YORK Table of Contents Page Independent Auditors' Report 1 - 2 Statement of Cash Receipts, Cash Disbursements and Cash Balances 3 Note to Financial Statements 4 * * * * * Page 503 of 518 EFPRGROUP CAsd 6390 Main Street,Suite 200 Williamsville,NY 14221 P 34.0700 INDEPENDENT AUDITORS' REPORT .546.7556 16.634.0764 EFPRgroup.com 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 cash basis 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, 2023, 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, 2023 and the respective changes in cash basis 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 P 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. Emphasis of Matter-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 the cash basis of accounting described in the note to the financial statements, and determining that the cash basis of accounting is an acceptable basis for the preparation of the financial statement in the circumstances. Management is responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statement that are free from material misstatement, whether due to fraud or error. Page 504 of 518 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 of time. We are required to communicate with those charged with governance regarding,among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit. Williamsville, New York • 2024 .. ) Page 505 of 518 TOWN OF MAMARONECK, NEW YORK Town Justice Court Statement of Cash Receipts, Cash Disbursements and Cash Balances Year ended December 31, 2023 Justice Justice Brescia Meister Joint Fine Fine Bail Account Account Account Cash receipts: Bail $ - 16,500 Fines, fees and other 110,768 161,717 Total cash receipts 110,768 161,717 16,500 Cash disbursements: Remittances to Town of Mamaro - 1., 110,304 158,295 ,... Bail refund - 2,250 II Total cash disbursements 110,304 158,295 2,250 Net change in cash balances 464 3,422 14,250 Cash balances at beginning of year 6,401 7,843 2,425 Cash balances at end of year AS $ 6,865 11,265 16,675 Cash balances represented by: Amounts due to Town- December dispositions 6,865 11,265 - Undisposed cases - 16,675 Total cash balances - December 31, 2023 $ 6,865 11,265 16,675 \O) See accompanying note to financial statement. 3 Page 506 of 518 TOWN OF MAMARONECK, NEW YORK Town Justice Court Note to Financial Statement December 31, 2023 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, 2023. The Town was invested only in the above mentioned obligations and, accordingly, was not exposed to any interest rate or credit risk. 4 Page 507 of 518 " EFPRGRouR Cl S 6390 Main Street,Suite 200 Williamsville,NY 14221 P . 4.0700 REPORT TO THE BOARD 16.634.0764 716.434.0744 EFPRgroup.com , 2024 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, 2023. 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 2023. 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, 2023, we evaluated the key factors and assumptions used to develop the accounting estimates and determined that they are reasonable in relation to the financial statements taken as a whole. Page 508 of 518 The Honorable Supervisor and Town Board Town of Mamaroneck,New York Page 2 Significant Disclosures Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The financial statement disclosures are neutral, consistent and clear. Difficulties Encountered in Performing the Audit We encountered no difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. Disagreements with Management For purposes of this report, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion." If a consultation involves application of an accounting principle to the Town's financial statements or a determination of the type of auditors' opinion that may be expressed on those statements, our professional standards require the consulting accounting to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants by management. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management prior to 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. Page 509 of 518 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 fmancial 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, 1\1) EFPR GROUP, CPAs, PLLC Page 510 of 518 7. ul 1 rri Town of Mamaroneck in # x Town Center FOUNDED 1661 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: 2023 Town Justice Court Audit Date: April 10, 2023 Attached is a memo from Town Comptroller, Tracy Yogman, regarding the 2023 Justice Court Statements. The auditors from EFPR Group will attend the meeting to provide an overview and any questions the Board may have. Action Requested: Resolved, that the Town Board acknowledges that an audit report for the Town of Mamaroneck Justice Court has been completed, and that the Town Board has reviewed and accepted the report. Page 511 of 518 u_r "v t; rn Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 tyogman@townofmamaroneckNY.org Date: April 10, 2024 To: Meredith Robson, Town Administrator From: Tracy Yogman, Town Comptroller Subject: 2023 Town Justice Court Audit General: Attached are the following documents in connection with the 2023 Town Justice Court Audit: The Uniform Justice Court Act requires that each year town and village justices must provide their records and dockets to be examined and audited. The Town Justices of the Town of Mamaroneck have provided their records and EFPR Group, the Town's auditors, have conducted an audit of the records,which is attached for your review. Another requirement of the law is a resolution of the Town Board to acknowledge that the examination and audit has been conducted. Attachment/s: 2023 Justice Court Statements Page 512 of 518 TOWN OF MAMARONECK,NEW YORK Town Justice Court Statement of Cash Receipts, Cash Disbursements and Cash Balances December 31, 2023 Page 513 of 518 TOWN OF MAMARONECK,NEW YORK Table of Contents Page Independent Auditors' Report 1 - 2 Statement of Cash Receipts, Cash Disbursements and Cash Balances 3 Note to Financial Statements 4 * * * * * Page 514 of 518 EFPRGROUP CD/NA 6390 Main Street,Suite 200 Williamsville,NY 14221 P 716 634 0700 INDEPENDENT AUDITORS' REPORT TF 800 546.7556 F 716 634 0764 w EFPRgroup.com 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 cash basis 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, 2023, 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, 2023 and the respective changes in cash basis 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. Emphasis of Matter-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 the cash basis of accounting described in the note to the financial statements, and determining that the cash basis of accounting is an acceptable basis for the preparation of the financial statement in the circumstances. Management is responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statement that are free from material misstatement, whether due to fraud or error. Page 515 of 518 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 of time. We are required to communicate with those charged with governance regarding,among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit. Williamsville,New York , 2024 2 Page 516 of 518 TOWN OF MAMARONECK,NEW YORK Town Justice Court Statement of Cash Receipts, Cash Disbursements and Cash Balances Year ended December 31, 2023 Justice Justice Brescia Meister Joint Fine Fine Bail Account Account Account Cash receipts: Bail $ - - 16,500 Fines, fees and other 110,768 161,717 - Total cash receipts 110,768 161,717 16,500 Cash disbursements: Remittances to Town of Mamaroneck 110,304 158,295 - Bail refund - - 2,250 Total cash disbursements 110,304 158,295 2,250 Net change in cash balances 464 3,422 14,250 Cash balances at beginning of year 6,401 7,843 2,425 Cash balances at end of year $ 6,865 11,265 16,675 Cash balances represented by: Amounts due to Town- December dispositions 6,865 11,265 - Undisposed cases - - 16,675 Total cash balances - December 31, 2023 $ 6,865 11,265 16,675 See accompanying note to financial statement. 3 Page 517 of 518 TOWN OF MAMARONECK,NEW YORK Town Justice Court Note to Financial Statement December 31, 2023 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, 2023. The Town was invested only in the above mentioned obligations and, accordingly, was not exposed to any interest rate or credit risk. 4 Page 518 of 518