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Home My WebLink About2024_04_10 Town Board Minutes o _ ��9_1_ Town of Mamaroneck // Town Board Minutes m Wednesday, April 10, 2024, Courtroom, Second Floor of n Town Center 5:00 PM FOUNDED 1661 PRESENT: Jaine Elkind Eney, Town Supervisor Sabrina Fiddelman, Councilmember Jeffery L. King, Councilmember Anant Nambiar, Councilmember ABSENT: Robin Nichinsky, Councilmember ALSO PRESENT: Allison May, Town Clerk Meredith S. Robson, Town Administrator Connie Green O'Donnell, Deputy Town Administrator William Maker Jr., Town Attorney Tracy Yogman, Town Comptroller 5:00 PM THE TOWN BOARD WORK SESSION CALL TO ORDER The Work Session of the Town Board was called to order by Town Supervisor Elkind Eney. Moved by Councilmember Fiddelman, seconded by Councilmember Nambiar, the Work Session unanimously opened at 5:01 p.m. WORK SESSION ITEMS 1. Discussion - Intermunicipal Agreement (IMA) - Mobile Radios for Police Vehicles Administrator Meredith Robson explained that the proposed Intermunicipal Agreement is with Westchester County for mobile radios for Town police vehicles. These mobile radios will be programmed with radio communication systems that will allow our Town police officers to communicate with the County, law enforcement, fire, EMS, and other first responders for mutual aid purposes. The Town will be responsible for the maintenance of the radios. 2. Discussion - Intermunicipal Agreement (IMA) - Additional Equipment for Public Safety Radio Communication and Mutual Aid Westchester County was awarded additional funding through a Statewide Interoperable Communications Grant with the New York State Division of Homeland Security. The County is using this funding to purchase a tri-band antenna to replace the current single band VHF antenna in the Town's police headquarters. This antenna will enable the Police Department's Mutual Aid Radio System (MARS) 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. This equipment is expected to enhance the ability of first responders to communicate and will benefit public safety radio communication and mutual aid. Town Board April 10, 2024 At 5:07 pm, Chief Creazzo joined the Work Session by phone. Chief Creazzo confirmed that this antenna is for the police desk. Chief Creazzo added that the radios (Item 1) and the antenna were on his five-year capital plan, so this Westchester County program will save the Town between $160,000 and $200,000. The Town's only responsibility is to install and maintain them. 3. Discussion - Speed Hump Policy Town Supervisor Elkind Eney said that the Traffic Committee had revised the Speed Hump Policy including some of the changes the Board had suggested. The Town Board then discussed whether or not the Town should allow speed humps at all, in the end deciding to move forward with a Speed Hump Policy. If the criteria for a speed hump is met, the Town will install a temporary speed hump. The Town will then monitor and review the data. Notice will be given to those residents living within 300 feet. Then a speed hump will be installed permanently if the test data warrants. The Board discussed that Town staff should make the final decision on a speed hump installation, be it temporary or permanent. 4. Discussion - Town of Mamaroneck Comprehensive Plan The Town Board discussed the Comprehensive Plan. The Board discussed adding to the appendix the comments that the County Planning Board had made to the plan. The Town Board then asked about the next step of creating the implementation plan out of the Comprehensive Plan. Administrator Robson confirmed that she will draft something similar in form to what she drafted in Ardsley. Administrator Robson acknowledged that process is an 'undertaking'. First, the SEQR declaration must be made. If it is a negative declaration, then the Town can decide to move forward with Public Hearing. The Board discussed inviting the Comprehensive Plan Steering Committee to the public hearing. See Attachment A. 5. Discussion - Award of Bid TA-24-05 — Spring Tree Planting Program 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 trees at various locations throughout the Town of Mamaroneck. A total of one hundred trees are intended to be planted on Town right of way property; and an additional ten trees are intended to be planted within the Memorial Park. The Town Administrator highlighted that eleven bid proposals were received for this project. The Town will be contracting out the watering and maintenance of the trees. The Town's Conservation, Engineering, and Highway Departments reviewed the potential locations for the trees, considered nearby utilities and the environmental impact, and identified locations. The Board request a copy of the locations map and a listing of the species. The Board requested that be shared to the public as well. The Town Supervisor suggested a press release and noted it will be included in the next Supervisor's newsletter. 6. Discussion - Affordable Housing Agreement - Housing Action Council The Town Administrator noted that the Town is still responsible for the affordable housing in the Cambium. The Town has a contract for the management of the Cambium, but it will soon expire. The Board wanted to hold off on this approval pending answers to several questions on the specifics of the agreement. 7. Discussion - 2023 Operating Budget Report Town Comptroller Tracy Yogman said that the 2023 financial year ended on a positive note. Generally, revenues exceeded estimated budgets and the Town realized expense savings in most funds. Comptroller Yogman then presented the Board with the highlights of the variances of the Town's three major funds. Town Board April 10, 2024 General Fund Revenues exceeded the Town's adopted budget by $1 .2m for various reasons that included: • Mortgage Revenue shortfall ($441 k) • Recreation revenue $276k • Investment Earnings $774k • Insurance Recoveries $137k • Tax Penalties $249k The fund had expense savings of$396k mainly due to vacancies in several offices and a savings of $95k part timers/seasonal. 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 noted, 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. Unassigned fund balance on 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. Part Town 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 Expenses exceeded the budget by $478k. This is a result of savings in various departments offset by increased expenses which include settlements and related legal fees, police overtime, and capital projects. 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 $51 k to the fund balance or a positive operational result of$1.3m above budget. Unassigned fund balance on 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. Highway Fund Revenues exceeded adopted the budget by $129k largely as a result of higher than budgeted investment earnings. The fund had expense savings because we had little snow, and the cost of fuel did not increase as much as expected. As a result of the revenue increases and expense savings, fund balance was increased by $684k. Unassigned fund balance on December 31 , 2023, was $2.5m or 38% 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. Town Board April 10, 2024 The Board discussed volatility in pricing and the need to budget conservatively because of that volatility. All in all, the Town did better than budgeted. Comptroller Yogman mentioned that she is not yet done with the Capital Report, which will look at the projected fund balance after the first quarter. That will determine if we need to bond for the capital projects, or if more funding can come from fund balance. Currently the Town is at 36% in fund balance, but Comptroller Yogman pointed out that the Town still must make the schools and county whole on taxes and needs to maintain four months funding to cover operating. See Attachment B. 8. Discussion - Q1 2024 Operating Budget Amendments Comptroller Yogman mentioned these amendments are either carrying over donations or grants not spent, as well as moving contingency to the salary line for the Fire Department. See Attachment C. 9. Discussion - Q1 2024 Capital Budget Amendments The Gardens Lake Forebay project needs additional funding for consultant fees for the design of the forebay work. The Town Center elevator now requires smoke detectors. The Senior Center improvements donation was not fully spent in 2023, so this will carry the surplus forward to be used at the Senior Center for other improvements. The last amendment involves the Town Center generator. In 2021, the Town allocated $200,811 of Federal American Rescue Funds (ARP) for the pool improvements. 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 and will be obligated by the end of the year. Comptroller Yogman recommends the last budget amendment to transfer the ARP funds from the pool project to the Town Center Generator project. The new Town Center generator will allow the continuation of operations in the event of an emergency. It will also allow residents another safe place for respite during a storm. See Attachment D. 10. Discussion - 2023 Financial Audit by EFPR Group Tom Smith and Mike Price from the EFPR Group were on hand to review and present the Town's 2023 Audited Financial Statements to the Town Board. The Financial Statements and Auditors' Reports were reviewed with management. EFPR said that an unmodified or clean opinion would be issued on the statement including the Town Justice Court audit, but they are awaiting the Housing Authority report. No material weaknesses or significant deficiencies were noted in the Town's internal controls over financial reporting. EFPR confirmed that the Town's investment in Munis, allowing the Town to quickly tabulate and print invoices and summaries, has significantly improved our audit process. EFPR mentioned that a town of our size generally is not able to wrap up an audit until the middle of the year, so kudos to our Town Comptroller and the reporting that the Town has in place. Town Board April 10, 2024 Comptroller Yogman highlighted the summary of debt, which includes a summary of the Town's $52 million in debt as well as the debt service plans. See Attachment E. Then, EFPR went through the financial highlights as presented in their audit summary. See Attachment F. EFPR noted that the Federal single audit also had no findings. They tested Section 8 Housing Choice Vouchers. EFPR mentioned that with the Town giving up Section 8 and ARP money, and the Federal Government raising the threshold from $750k to $1 million, most likely next year the Town will not need to complete a Federal single audit. This should result in savings both on audit fees and internal savings in administrating these programs. The audit fees should result in a few thousand dollars in savings. 11. Discussion - 2023 Town Justice Court Audit A clean, unmodified opinion is expected to be issued from EFPR on the Justice Court Audit as well. 12. Request for Executive Session Moved by Councilmember Fiddelman, seconded by Councilmember Nambiar, the Town Board entered into Executive Session to discuss the proposed acquisition or sale of property, pending litigation on the Tree Law, and the employment history of a particular individual. Carried Moved by Counciwolman Fiddelman, seconded by Councilmember Nambiar, the Town Board unanimously agreed to resume the Work Session. Carried 13. ADDED: Advice of Counsel Moved by Councilmember King, seconded by Councilmember Nambiar, the Town Board entered into Advice of Counsel. Carried Moved by Councilmember Nambiar, seconded by Councilmember King, the Town Board unanimously agreed to resume the Work Session. Carried 14. Updates 15. Changes to Regular Meeting Agenda • Remove from Affairs of the Town the Consideration of Approval for the Speed Hump Policy and revise for the April 24, 2024, Town Board meeting. • Remove from Affairs of the Town the Affordable Housing Agreement and revise for the April 24, 2024, Town Board meeting. • Add appointment of Co-Chair to the Sustainability Collaborative for the remainder of 2024. Town Board April 10, 2024 8:00 PM TOWN BOARD REGULAR MEETING The Town Board meeting convened in the Courtroom Located on the second floor at the Town Center. The Public was to view the meeting on cable access television (Optimum 76/ Fios 35) or on LMCMedia.org CALL TO ORDER The Regular Meeting of the Town Board was called to order by Supervisor Elkind Eney at 8:02 p.m. Supervisor Elkind Eney noted that the Town Board met for a Work Session beginning at five o'clock this evening. PUBLIC HEARING (Out of Order) The Town Supervisor then introduced the Public Hearing on the Leaf Blower Law. Tonight, Supervisor Elkind Eney began, we have a public hearing on a proposed law which, when it becomes fully effective, will phase out the use of gas-powered leaf blowers in the unincorporated area of the Town of Mamaroneck. 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 people 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, tonight we have a proposed law that, if passed, would phase out the use of gas- powered leaf blowers in the unincorporated area of the Town of Mamaroneck should be phased out. First, I am going to ask Town Attorney Bill Maker to describe the proposed law more fully. Does anyone from the Town Board have any comments? Everyone that is here please make sure you sign in with Connie Green O'Donnell. If anyone from the public wishes to speak, please wait to be called on. When called on, please come up to the podium and state your name and address. Since there are so many people here tonight, we ask that you limit your comments to 3 minutes. Supervisor Elkind Eney wrapped up by stating, if you agree with previous speakers, you may indicate as such, and your comments will be noted. You do not have to feel compelled to repeat the prior comments in their entirety. Then, the Town Attorney William Maker described the proposed law. The following Notice of Public Hearing is entered into the record as follows: 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. Town Board April 10, 2024 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, 202 1. Separation of the Rules regarding the Outdoor Operation of Power Tools from Rules regarding the Operation of Leaf Blowers, and the Phase-out of Gasoline- Powered Leaf Blowers Law Moved by Councilmember King, seconded by Councilmember Nambiar, the Public Hearing was unanimously opened. Carried Allen Reiter rose to speak first and introduced himself. Mr. Reiter thanked the Board for taking up this issue now as a brave and forward-thinking issue. So many aspects of these machines, namely the type and scope. They create noise in a 1600 square foot radius covering 46 acres. Hundreds of people hear their noises, at the end of the day it is a very selfish act. I'm willing to subject 100's to this harmful noise. They are cancer causing and their effect is to ultimately destroy the property as the act of using a gas-powered blower kills pollinators and destroys the habitats of small animals. Most operators do not wear protective gear, they will pay a price for this, destroying their lungs and hearing. Has had candid conversations with the clubs and suggests eventually incorporating. Too big for them not to pollute, they pollute an awful amount with the same awful gases we are eliminating from the rest of the Town. The Town should also be subject to the same law. There may be backlash on enforcement and compliance. We are the third municipality to take this step. It is a bold move to have effective next year and it will help curb global warming. Arlene Novich spoke next and commended the Town Board for moving forward with this law. There is one question that she wanted to bring up, is why is the Town exempt when they should be setting an example? Leaf blowers should not be used near children or on playgrounds. Asthma is getting worse, and no one cares if there is a leaf here or there. The Town should not be exempt, nor should the country clubs. Doug Halket agreed with what had already been said. As a physician and on the faculty at Mount Sanai, Mr. Halket wanted to speak about the health effects of leaf blowers. Leaf blowers have multiple negative health effects. As his neighbor who was in the Navy says, their sound is equivalent to that of a jet engine. In a 2017 study in Journal of Toxicology, it stated some leaf blowers emit sounds of up to up to 112 dB (for reference, a plane taking off generates 105 dB). Leaf blower sound is low frequency and can penetrate walls and can lead to increased risks of heart attacks and strokes. Long-term exposure to leaf blowers can lead to hearing loss, sleep disruption, cognitive problems in children, and an increase in stress hormones. Also, Town Board April 10, 2024 the pollution and greenhouse gases leaf blowers emit in one hour are equivalent to driving a car more than 1000 miles. The emissions include benzene, volatile organic compounds, nitrogen oxides and fine particulates pose health risks. Child, seniors, and those with chronic healthcare problems are most at risk. These are unnecessary and preventable health risks. Barbara Gessler of Edgewood Road spoke next. As an allergy sufferer she wanted to share that she is in favor of the Leaf Blower law and is thankful to the Town Board for developing it. Ms. Gessler hopes that it passes and that once passed that it truly is enforced. Kristin Anderson of Larchmont introduced herself to the Board. Ms. Anderson said that Larchmont has a year-round ban. It is going well in Larchmont. It is a relief to go outside on a Saturday and sit in peace and eat a meal. It is a relief to work in one's office and plan a Zoom call and know there will not be an interruption because of the loud noise caused by leaf blowers. It has increased the quality of life in the Village of Larchmont where there is now peace, quiet, and fresh air. How was the implementation? What helped Larchmont implement the law smoothly? They did a lot of community engagement, education on health hazards, and sharing the environmental impact of leaf blowers, so that everyone understood the impact and why the law was being introduced. Also, Larchmont shared what to do without leaf blowers to maintain the standards that they were used to. It is important that residents understand that the main alternative is mulch mowing. Mulch mowing is going over the leaf covered lawn with your mower, turning leaves into leaf confetti. One can leave the leaf confetti on their lawn or can collect in the hopper of their mower and put in their compost. Your lawn will look just as clean, and it will take less time and effort. Lawnmowers are easier to use than gas powered blowers and once people get used to it, they like it. People do not like change but if we work together and the law is enforced, it will succeed. The Police Department must be on board and educated on the importance of quality of life. It should be a ban for everyone, otherwise that undercuts the law. Lastly, if we harmonize all the laws (Town with Village of Larchmont and Mamaroneck) that would be best. Any questions, we are happy to work with you or your collabs. Maximo Aviles of Crescent Road agreed with all of the previous speakers and thinks the Leaf Blower Law is a great idea. Mr. Aviles liked the similar law that was passed in Larchmont but immediately sad when he realized it did not apply to his area in the Town of Mamaroneck. Mr. Aviles stated that it is so sad that when the weather gets better, the noise gets worse, adding that when he walks his children to school, they cannot even hear the birds. Mr. Aviles said he does not side support the country clubs and Town exemptions, but he does also suggest mowing ones leaves too. It is the perfect solution, reducing waste at the same time as enriching the soil. The Town received written comments for the record; please see Attachment G. Moved by Councilmember King, seconded by Councilmember Nambiar, the Public Hearing was unanimously closed. Carried RESIDENT COMMENTS (Out of Order) Supervisor Elkind Eney asked if anyone in the audience wished to address the Town Board. Iljca Blazev of Myrtle Boulevard arose and introduced himself to the Board. Mr. Blazev is a new resident of the Town, living here from December of 2020. His family moved in during the pandemic to enjoy life in the suburbs. Wants to express concerns about the development. In 2022 at the end of the year, across the street at 65 and 67 Myrtle Boulevard all the trees were cut down. While he received letters about coming to hearing, they did not attend then and are paying the price. Now, there is a hearing about 21 Edgewood Avenue, where 27 Town Board April 10, 2024 trees have already been marked to be cut down. The owner of 21 Edgewood Avenue now wants to build two additional houses, dividing one lot into three. The Blazev family and his neighbors have been living in a constant construction zone for two years from the development of 65 and 67 Myrtle. Concern about that, but also that Myrtle Boulevard suffers badly from floods have prompted them to come and voice their concerns. They had 5 inches of water in their cellar because of Ida, that was little compared to their neighbors. Mr. Blazev works for a plumbing and structural engineering firm in New York City. With weather related problems in New York City, they have now changed the rule the release rated allowed to the sewers down to 60 % release o.046 cubic feet per second allowable to the network. They are worried about clogging the sewers and flooding due to storms and our storms in the Town are similar. We should consider the same restrictions. Mr. Blazev and his neighbors are concerned about the environment and the floods in their neighborhood. They think we need to take care of the sewers on Myrtle Boulevard first and then think about dividing the lots and building more houses, which will further stress the system. They are also very concerned about digging into the rock as well as the very basic swales proposed for 21 Edgewood. Paul Schwendener spoke next, introducing himself as another one of many neighbors also concerned about 21 Edgewood. Mr. Schwendener lives at 27 Edgewood. He wanted to recommend the delay of approving 21 Edgewood's planning proposal fact based on many facts. The application would add two more houses; three instead of one. The Town should allow more time to study and review the environmental impact of this development of 21 Edgewood on the surrounding area as well as Myrtle's sewers. Flooding has recently been the worst exactly where the proposed new houses will be built. There are more frequent and stronger storms. Mr. Schwendener requests a decision on development be made only after the drainage/sewer study is complete and requested specifically that the Town Board delay the approval. Meantime, the environmental assessment study needs to be accurate and are requesting that a lead agency with recognized environmental expertise be appointed. They also recommend that the Town review the permissions granted to cut down 27 mature trees. They would suggest the Town Board request that the decision about the trees be withheld until the Town's pending lawsuit on the Tree Law is settled. Once the EAF is complete, they would also request that the company doing the sewer study, H2O, be asked to review the file, what is proposed, and give their opinion. In summary, Mr. Schwendener asked the Town Board for their assistance in assuring what is done is done in a way that does not further contribute to flooding or further stress the Town's infrastructure and environment. On behalf of thirteen other neighbors, Mr. Schwendener presented the attached Statement of Concern and Request for Assistance to the Town Board. See Attachment H. SUPERVISOR'S REPORT (Out of Order) Welcome to the April 10, 2024, meeting of the Town Board of the Town of Mamaroneck. The Town Board met today for a Work Session in Conference Room A, starting at 5:00pm, which is open to the Public and welcome to spring! The Sanitation Commission will collect yard waste between April 4, 2024, to November 1 , 2024. The following regulations apply to Yard Waste material set out for collection: Yard waste is grass clippings, leaves, small branches (bundled) and other plant material, no dirt is to be mixed in. Dirt is not yard waste and will not be collected. Yard waste is collected on your second garbage collection day either Thursday or Friday. Yard waste may not be set out earlier than the night before collection and should be set out by 6:30am on your second day of collection. Yard waste must be set out in compostable brown bags or in a clean garbage can. Plastic bags are not acceptable. The Commission will NOT collect more than ten bags or ten cans of yard waste in any one collection. Excess material may be brought to Town Board April 10, 2024 the Maxwell Avenue Recycling Center by residents only. Landscapers and Gardeners may not bring organic material to the facility. Lastly, bags and cans of organics may not weigh more than seventy-five pounds. Past Events: On March 21 Anant, Robin and I attended a WMOA in the Town of Pelham. The topic was news and updates from the County Planning Department. We learned about all the different facets of the Department and what they have to offer to municipalities. The breadth and depth of the department is amazing. On March 24, Anant, Robin, and I attended the Sound Shore St Patrick's Day parade. The stormy weather from the day before segued into sunny skies. This is always a fun parade experience. A good time was had by all. Some upcoming Town Environmental events: Saturday, April 13th Compost Giveaway Day— Maxwell Avenue Recycling Facility, 8am — 1 pm (VoL and ToM residents only). The limit is 35 gallons per vehicle. Please bring your own bucket and shovel. Saturday, April 20th Town Annual Spring/Earth Day Cleanup — Leatherstocking Trail, 10am — 12pm (Pre-register with sodierna@townofmamaroneckny.org) Sunday April 21st Tree walk around The Brook with Sheldrake Nature Center's Joselyn, 1pm — 2pm. Free but need to sign up: link is on Town FB pages and Sheldrake website. On the recreational side: On April 14th at Memorial Park is the annual 5K run and L'il Bunny Hop one mile run for kids twelve and under. L'il Bunny Hop starts at 8:30 and the 5k run starts at 9:00. Thursday, April 25th through Sunday, April 28th is the annual ice breaker hockey tournament at the Hommocks Park Ice Rink. This week, April 7-13 is National Library Week. We have a wonderful library here in the Town, so go visit Larchmont Library and take out some great books! For those who celebrate, wishing you a Happy Passover. STAFF COMMENTS/ PRESENTATIONS 1. Consideration of Acceptance - 2023 Financial Audit by EFPR Group Moved by Councilmember Nambiar, seconded by Councilmember Fiddelman RESOLVED that the Town Board hereby accept the Financial Statements and Supplementary Information for the Fiscal Year ended December 31, 2023. Carried 2. Consideration of Acceptance - 2023 Town Justice Court Audit WHEREAS, Section 2019-a of the Uniform Justice Court Act requires that Town and Village Justices provide their court records and dockets to be examined and audited; and, WHEREAS, the Town of Mamaroneck Justices have provided to the Town's auditors for examination and audit, their court records and dockets; and, WHEREAS, the Town's auditors have reviewed these records and issued a report to the Town Board, now it is hereby RESOLVED, that the Town Board acknowledges that an audit report for the Town of Mamaroneck Justice Court has been completed, and that the Town Board has reviewed and accepted the report. Carried Town Board April 10, 2024 BOARD OF FIRE COMMISSIONERS 1. Call to Order Commissioner Elkind Eney called the Meeting to order, then on motion of Commissioner King and seconded by Commissioner Nambiar the Board of Fire Commissioners was unanimously declared open. Present were the following Members of the Commission: Commissioner: Jaine Elkind Eney Commissioner: Sabrina Fiddelman Commissioner: Jeffery L. King Commissioner: Robin Nichinsky Commissioner: Anant Nambiar 2. Fire Claims Moved by Councilmember King, seconded by Councilmember Nambiar RESOLVED that the Board of Fire Commissioners hereby approves the attached list of fire claims in the amount of$9828.86. See Attachment I. Carried 3. Fire Report Commissioner Elkind Eney read the Fire Report for the Month of March 2024, as follows: ALARM TYPE NUMBER Generals 26 Minors 21 Stills 3 Out of Town (Mutual Aid) 0 EMS 36 Drills 6 TOTAL 92 Total number of personnel responding: 749 Total time working: 48 hours and 6 minutes See Attachment J. 4. Other Fire Department Business There being no further business to come before the Fire Commission, on motion of Commissioner Fiddelman, Seconded by Commissioner King, the Commission unanimously adjourned and the Town Board reconvened. AFFAIRS OF THE TOWN OF MAMARONECK 1. Consideration of Approval - Intermunicipal Agreement (IMA) - Mobile Radios for Police Vehicles Moved by Councilmember Nambiar, seconded by Councilmember Fiddelman, it was Town Board April 10, 2024 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. Carried 2. Consideration of Approval - Intermunicipal Agreement (IMA) - Additional Equipment for Public Safety Radio Communication and Mutual Aid Moved by Councilmember Fiddelman, seconded by Councilmember Nambiar, it was 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. Carried 3. DEFERED TO NEXT MEETING: Consideration of Approval - Speed Hump Policy 4. Consideration to Set a Public Hearing - Town of Mamaroneck Comprehensive Plan Moved by Councilmember King, seconded by Councilmember Nambiar, it was 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. Carried 5. Consideration of Award of Bid TA-24-05 — Spring Tree Planting Program Moved by Councilmember Nambiar, seconded by Councilmember Fiddelman, it was RESOLVED that the Town Board hereby awards the bid for the Spring Tree Planting Program received and opened on March 21, 2024, to Cody Diggins/Ironwood Industries 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. Carried 6. DEFERED TO NEXT MEETING: Consideration of Approval - Affordable Housing Agreement - Housing Action Council 7. Consideration of Approval - Q1 2024 Capital Budget Amendments Moved by Councilmember King, seconded by Councilmember Nambiar, it was RESOLVED that the Town Board hereby authorizes the Comptroller to make the necessary budget amendments, as presented. Carried Town Board April 10, 2024 8. Consideration of Approval - Q1 2024 Operating Budget Amendments Moved by Councilmember Nambiar, seconded by Councilmember Fiddelman, it was RESOLVED that the Town Board hereby authorizes the Comptroller to make the necessary budget amendments, as presented. Carried 9. Appointment of Mitch Green to Sustainability Collaborative Co-Chair Moved by Councilmember Fiddelman, seconded by Councilmember Nambiar, it was RESOLVED, that Mitch Green shall be appointed as Co-Chairperson of the Sustainability Collaborative for the remainder of 2024. Carried REPORTS OF THE COUNCIL Councilmember Nambiar • Attended the WMOA dinner. • Walked the Saint Patrick's Day Parade in the Village of Mamaroneck. • Continuing his learning as the Planning and Zoning Board liaison. • Enjoyed tennis in Memorial Park for the first time this spring last weekend and encourages all residents to use our amazing Town facilities. Councilmember Fiddelman • Mentioned that the Westchester County Library System did not terminate any cards during COVID, but now all library cards that expired during COVID need to be renewed. If you have a card that expired or is about to expire, please visit the Larchmont Library. • Attended a Housing Authority meeting. • Voted in the Presidential Primary in April. • On Tuesday, April 16, at 8 am at the Westchester Jewish Center, the Larchmont- Mamaroneck Local Summit will host our local Superintendents speaking about their plans and budgets for the upcoming school year. Councilmember King • Spring is upon us, kids are out riding bikes and walking to school, so please be conscious and aware of sharing the road. • Looking forward to Anant running in the Bunny Hop next year and the upcoming Compost Giveaway. TOWN COMPTROLLER Comptroller Yogman reminded residents that the general Town and County taxes are due now. We encourage you to pay online via our portal to ensure the timely and safe processing of your payments. ADJOURNMENT Moved by Councilmember Fiddelman, seconded by Councilmember King, the meeting was unanimously adjourned at 9:20pm. Carried REGULARLY SCHEDULED MEETING - April 24, 2024 Submitted by Allison May, Town Clerk Town Board April 10, 2024 Attachment A ip ,..,./4 .. ,,A ,l- un EN ill V. J.,. 'tt rrn J Efl *rill 71 i EMI✓ II • _ ` s �r }' Vim,: �4� ' _ _ _ 7 R A DRAFT COMPREHENSIVE PLAN ; 7 for the Unincorporated Town of Mamaroneck '• '` ig-7 :: , qh.,,, ..., T.O . • Together Our Mamaroneck Our sown, Our Future Page 37 of 518 Town Board April 10, 2024 Attachment A (Cont'd) Page 38 of 518 Town Board April 10, 2024 Attachment A (Cont'd) ACKNOWLEDGEMENTS 71 Jaine Elkind Eney, Town Supervisor -.sr • 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 to: ria - Ralph Engel Erin May Meredith Robson, Town Administrator ' • , In collaborat=^" w.rwi, . ., Land Use Law Center, Pace School of Law Kevin Dwarka Land Use and Economic Consulting Skeo Solutions, Inc. A. LAND Ir USEA 0 Skeo LAW CENTER Kevin Dwarka LLC 7 PACE LAW Land Use& Economic Consulting .ate g-• --^ ,x c: .. ..r� 4 ' �+ '�� ' -. r '4 � .i+a�_ ," -.� .mac r^� .."�_��y-�-.;; �,��+`.. .,. i„ Y _- .. �,, , 44#11 ' ''''.:- -Z__1" - '''=` :'''''maissmigianisit_ 5 ,. . 2023 Draft Comprehensi:•e r;any Town Board April 10, 2024 Attachment A (Cont'd) TABLE OF CONTENTS EXECUTIVE SUMMARY 1 MAMARONECK TODAY 1 VISION OF MAMARONECK TOMORROW 3 PURPOSE OF COMPREHENSIVE PLANNING 4 METHODOLOGY 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 POLKA' r-reAIVIEVYUr K i it HEALTHY COMMUNITY 12 QUALITY NEIGHBORHOODS 16 SAFE CONNECTIONS 20 RESILIENT ENVIRONMENT 24 SOUND ECONOMY 30 APPENDIX A EXISTING CONDITIONS ASSESSMENT 34 APPENDIX B RECORD OF COMMUNITY SUGGESTIONS 71 The Unincorporated Town of Mamaroneck Page 40 of 518 Town Board April 10, 2024 Attachment A (Cont'd) 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 7 3 Comprehensive Plan Update aa; sp � 5e.or road: Harrison Lake Ivl c• Lauir:ry CIuL r 127 Winged Feet Country Club.: Y Re Qu n.ster ¢ A°s n era zs ky Can s 1 _ - teaanentoxmy Mamaroneck W ka , 'i Nsturc Tra'rlx CS C ,,ry Clo6 Shore Acres a' • e° y HamRsh. Ori enta aotny Club S Fa . Awe Larchmont Huguenot Park New Rochelle Homestead ^,sla A° Park rk a 5 Sources:County of Westchester,Esri,HERE,Garmin,SafeGraph,GeoTechnologies,Inc,METVNASA,JSGS,EPA,NPS,USDA 2023 Draft CompreheRAN i�1 f P/18 Town Board April 10, 2024 Attachment A (Cont'd) 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 of Larchmont and the Village of Mamaroneck. f Opportunities for increasing the vibrancy of the wL Itilll Town's commercial districts and diversifying its pp — ,/ fiscal base have not yet been fully explored. T'i .tia_ �r Traffic volumes have been raised as an issue of �, ,` concern with respect to access and mobility within . .... 1 ` '' �t- _ i the Town. And while current residents enjoy access ��_ to resources like Memorial Park, Hommocks Rink - and Pool, and the Leatherstocking Trail, there is 4 a desire for improved access to recreational sites /l A , and expanded community programs.The Town's recertification as a Bronze level Climate Smart TOWN CENTER Community in 2022 and adoption of a Climate 740 BOSTON p�S� , Emergency Declaration resolution in 2021 along y ,. ■ with rising awareness of climate change, water # quality impairments, and extreme weather events ,.., .' have elevated the community's desires for stronger lir `'' environmental protections, resiliency planning, and green infrastructure investments. 2 I The Unincorporated Town of Mamaroneck Page 42 of 518 Town Board April 10, 2024 Attachment A (Cont'd) i r, d i }; r ^„ ;,',,,:; t VISION OF MAMARONECK try * �, /. TOMORROW "' * ` The Town of Mamaroneck's Comprehensive Plan s 1. , embodies five major themes that present the Town's 'A:,� 4 . . °y goals,policies and actions into a statement of community ,, . intent for future development and preservation.Working .,.- .. ,, �*.•- ,,,, together,these themes integrate the single-issue topics, !VI ��4�1, ,� '%' ` like "land use" and "transportation," which are typically . ', , '`, ` -: e� %- °` Ai `•=4*.., presented in traditional comprehensive plans.To reflect :`?,� fi Yil ' ' , x fr r; '�}`,...I,��4-' the integrative, complex nature of our community, the ;; ' ; � }it X � '. " " - Town's vision for its Comprehensive Plan is structured 0- v,' -' f`..' � l • `•" around five main themes: b. ¢a +* _t� , 4 fi r Healthy Community "s ,W . " �'' ` J i A T ` 7 I n y " i f-i F a a�. r F x Quality =. L il� f f.. '7y d�. -uTy '. 5 Neighborhoods iv,.; . e; F T_y _ y , rRp 1� 'ta �, u r r��,,,��,,,... - . .... {{,d. s • „7,,,v 4 ^'.! ' ATM 'p Safe Connections {` � a' ` � `; 1 f '4a S, tVt Resilient Or Environment . }_ r , LISound Economy Lt 2023 Draft Com•r� Page 43 of 518 Town Board April 10, 2024 Attachment A (Cont'd) 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. i. k ! I'll7. 1kt *0 0 KIT l''' , _ r' , y_ , /2 4 I The Unincorporated Town of Mamaroneck Page 44 of 518 Town Board April 10, 2024 Attachment A (Cont'd) ,,,, , • ' -A...I 11 iii I hilt G ill Ili irj;i1,, ni . . ..,.., .,./.. „ ,,,,, ,.:,......, ..._ . .:,.,t,,,,._.._.„..., ,,,,,,., , , _, , . ,,,-.:..,,,,.. ,. „ , - „ . • 1„,,,,•:,,, , , ,,,,,,,,--, , , 11 I.I ! 1111111 "MO) '#• �4 ` l ,-,-...-.,..'...i—.n-„._-;,'":.-"•-.,1z..-—._4'..('_,,-,_.'.-k.*.,.'.Z`1,'i t":t o'!-:'/l—•-/\,o I':.1"i!-...4.'1,.i',,,'','.-.).."1^-,:-:':.,-:.,.,,f);..•"..."-•....:.-°4•.'..,4...;',_LI:..L 1.-„.T, ,•':•1,'''/,..1 .,','','.'''''.,,•4:-.A I',,...#_.1•.1.:1_‘:1..:,_(4.__•_'.''j METHODOLOGY � $ _ . :.",,,:,;4 ','7'.,.t..:a„„'A.•. ` ✓ '1 .. .wimmr �_ Page 45 of 518 Town Board April 10, 2024 Attachment A (Cont'd) 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 Town Board April 10, 2024 Attachment A (Cont'd) gyp: "big ideas" for the Town.A recorder documented all responses. ti y► '4. May 24 Public Workshops r " On May 24, 2022 the planning team held three - r, more public workshops at the following locations and times: � +'+ _ , •' • The Senior Center at 1288 Boston Post Road -• _ from 10:00 to 11:00amr ' -3 • The Fire House at 205 Weaver Street from - ^ 1:30pmto3:30pm :. • Hommocks at 140 Hommocks Road from - 't� 7:00 pm to 9:00 pm * . This series of workshops were supported by `_ _ �- local community organizations, including > r a, tti Washington Square Neighborhood Association, I¢ R 1 Larchmont Gardens Civic Association, Howell Park Neighborhood Association, Mamaroneck High • sf� = ' School,The Summit,At Home on the Sound,Cure! ` 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 Comprehel3ggl3 4VaF:if I' Town Board April 10, 2024 Attachment A (Cont'd) 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 • Email flyer to residents and Appeals, and Board of Architectural Review. • 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 OR 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. OR 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 Town Board April 10, 2024 Attachment A (Cont'd) may. _ _ _ __�_ _ _ _-r "" nn -'''•,r, jam( NO i 1i ." -t..1 . P r ` { ,,,-,'..• . • M -, ' a '- 'r1;.,.. L47.oe� r }" r `f -' nh a • it - (. Fr`,l,' ., '� a+� COMMUNITY NEEDS ASSESSMENT The Community Needs Assessment process 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 CompreheRgg@ 4 f I ' Town Board April 10, 2024 Attachment A (Cont'd) 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 Town Board April 10, 2024 Attachment A (Cont'd) - - _ — r — .. - • 4, o o w m F .z. 0 x FDUNDED 7861 MAMARONECK TowN CENTER ROCKLAND AVE . ENTRANCE -''larlIr- t - t __ _ _ __ _ „ POLICY FRAMEWORK " 5iiiiimiatpwt ,' ' 4 M1j^h e wy i• r , Page 51 of 518 Town Board April 10, 2024 Attachment A (Cont'd) POLICY FRAMEWORK 4 Health Community y „.„...) 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. y � 0 I i t 2\it \ i 1. I � ,. ~ l� ii 4 rr i :i _ u r��. A _,. i ft i , __ 1 1,_, ___ _ ii, * ., Aii ii._ , _..... . „,p_ _ _ i c -,- • 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 Town Board April 10, 2024 Attachment A (Cont'd) HEALTHY COMMUNITY C) I 14 Aow. - / A k ill' k um 4- ' *P- WI pr 1 ,, , 4 Residents of Mamaroneck enjoy the existing recreational facilities in the Town. Key recreation facilities within the ,ii unincorporated Town, include Hommocks Park Ice Rink, F �'' `4-/ f '"- Memorial Park, Carpino-Steffens Fields, and Hommocks ,�-� F �3►a Pool. Another draw to the unincorporated area is its - 411114 4 er--1 i i network of public recreation areas including the Colonial ►�� '� �' .,: Greenway, Sheldrake River Trails, Leatherstocking Trails, _ . _---- , Hommocks Conservation Area, and Larchmont Reservoir. However, residents have expressed a desire for the • creation of more recreational facilities and beautified — ,.mm in open spaces including athletic fields, pocket parks, L. `� i community gardens and an enhanced swimming 111:1C1 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. r""- . "'" •,ll ' U" F "'_' "' Residents also value the role that recreation has ": :. _ " a.,-= ingenerating economic benefits to the local economy "' - and in enticing new people to move to the Town. M,..... viewr _ ,nr ,.." _ 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 events, hobby activities, and volunteer opportunities. Beyond recreation and community services, residents _ -r have also suggested other improvements to the Town's - I. < }_ public safety and communication systems as well as , , 'it physical upgrades to Town-owned buildings. In addition - to maintaining the Town's efficient provision of services, • . residents would like to see expanded availability of social _ - aria, .._ - service programs for older and lower-income residents. ._ ,,. ,411. ,iiit: Ili Fir -.' -44' ' 2023 Draft Comprehenci�c ,F!ar. 1 13 Town Board April 10, 2024 Attachment A (Cont'd) 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 space- • Action: Allow additional uses at the Town's parks. • Action: Continue to maintain, improve and beautify the Town's parks and • recreational facilities. -- ` HC POLICY 1 B:Optimize performance of athletic facilities /1—'111' • 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 �, j modifications that maximize utilization, inclusiveness, and accessibility + of existing and future athletic facilities. HC POLICY 1C: Encourage shared use of public , recreational spaces =n • Action: Work to improve coordination and collaboration with the ___ Villages, school district and community groups. - i • 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 Town Board April 10, 2024 Attachment A (Cont'd) HEALTHY COMMUNITY C) HC GOAL 4: ENSURE EFFICIENT AND EQUITABLE SERVICES, UTILITIES AND GOVERNMENT i 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. ) 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. , '"I wa, a -i f it & ,., +�t , " 'YT a �' N a 4:1 3 lI, -4 . ,i^d ,� : t k 4 `.. #,„�"• i• y�... '11 sn__ „yam�, �� M 3 4,4 '•F T}.� �;!-. � ..�s a 51::::'.--4-; -.. pi, • i_sue '� -* `'t ._ ti ..-; -4-.7 - -....;..4k. ,_ -_-_-_____,..,Q,„44,-i. ,. _„ _ , m,..,,,,______ 2023 Draft CompreheiiAggl P5Rf pi% Town Board April 10, 2024 Attachment A (Cont'd) POLICY FRAMEWORK — �" 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. - iltto' '''' t.,.`:1-Al . —Tro-2_ :4,; tcp,,,,....s,Ak„ --' ' -., . -&-ii%,,,..- 0- .-1 "1 In:_, ., tzt ,,...............w.ii:4 ......_,,,,... ,J5... . .:,..r,....„_ , ....„.. .. , n^ l'.'• A A.r. )ilf Fr'V. "C "'Vt. A r L �'r 3 ij._ f t fcgy ro 01 5' ,0 4 ,4 p �. {i1.- " ,ti•'3 r.lib- i-V yyyg5V Y - },�,^; e.� 1 Sg. J y,.tl•"1 r}�ryy _ ._a.' w 1,lZ'. F'j sk'i i),- g�}y i.. *'k'Y "FR jig 1- 1,. z'-N,.-.,,, }l:t� - .^-, ;' ^ ,,-, , : . - 27 4-4- ', 1 . . r' 0._ _—.. :,, _ -- ' 41- r .. MIL 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 Town Board April 10, 2024 Attachment A (Cont'd) adeL QUALITY NEIGHBORHOODS hi Unincorporated Mamaroneck is predominantly 1 v residential and low-density although a significant , 4� ` . ;,� number of residents live in multi-family apartments >" • �' ' in the Washington Square and Larchmont Acres , '`,V ,: • Area. Commercial land uses are found along Boston ,� a. Post Road, Myrtle Boulevard, Madison Avenue, Fifth `�` a"4«K: : s Avenue, and Palmer Avenue. The unincorporated }� Town of Mamaroneck lacks a definable cultural or `"': ''" ' commercial center, compelling many residents to patronize establishments in the commercial cores in the u ' Villages of Mamaroneck and Larchmont. Many residents t p welcome greater access to local retail establishments a. 45 :%' 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 ' • ` - `--- F 1 4 for contextual development that meets community .r,' `% ;-d needs and are supported by infrastructure. Generally - _ .~ residents are receptive to mixed-use developments in __ _: areas close to the Metro North Station, along Boston ' " ' •J� Post Road, or around Fifth Avenue. `' ; . i i ;' In recent years, there have been a number of older .L l - -- - homes which have been substantially expanded or - ---- ` - demolished and replaced with much larger homes. ...<- ^ `" 4a These newer and larger homes have raised concerns - _ , about their compatibility with the Town's architectural traditions and the prevailing scale of building in � •—:;_ . - - - residential neighborhoods. As such, residents have - - increasingly discussed the possibility of land use controls that would ensure greater harmony between older and j newer buildings. Additionally, residents have been concerned with the environmental impacts of such • larger homes. 'sue . '.x *,,.,' r '� 2023 Draft Comprehen:;i:c ;lap, j 17 J Town Board April 10, 2024 Attachment A (C POLICY FRAMEWORK IM. 7791t, S �C * %'-'ale' :t ' 7 _ rG, S • ? , - -00,.-_, ..,.: ,,. --,,- _. • e '-� > i - r;1 ,9 'om • ' h � " =" t - -r4 � / , 14 ,. � r r Via_!". +' 4r` F .g f it -, - „ , a.„.-4,... I` , ' -J-.. ', '"! ..`:,,; --.- .-- , -- _ V gym. - - __-- 'API."' at, h . .. 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 their Income toward housing costs. 18 I The Unincorporated Town of Mamaroneck Page 58 of 518 ont'd) Town Board April 10, 2024 Attachment A (Cont'd) QUALITY NEIGHBORHOODS QUALITY NEIGHBORHOODS POLICY FRAMEWORK QN GOAL 1: ENSURE A BALANCED APPROACH 4. TO DEVELOPMENT AND PRESERVATION QN POLICY 1 A:Preserve the Town's existing �� . M I �k:`x. 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 ; A' ° ' 4 , into account the surrounding neighborhood and tree canopy. t; • Action: Continue to engage residents in the Town's development and ensure appropriate public notice. L; >;� • Action: Evaluate land use laws and application processes to ensure 4 efficiency and consistency. 19• .' • 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 CompreheRgg@ P%Rf I51I Town Board April 10, 2024 Attachment A (Cont'd) POLICY FRAMEWORK Safe 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. r 1 1�. r S ' ', if,',.5 ;,4 4�y J ,,I. Olt. .et.,,r m : ' a '- I ^�7,:-/:' r.'. -'--- -- . � amp I 1� _ 1 ' ;x I. - y. _ 3. � � , y F la ,5I ik ...,. -7.--,J1:71, - A '-''''-'7, g '- ,-..---- ',.;--- .".. ,,04 -mot` h _ ,f __ , 1_110 . . , 1 ..r-..... - __ klit .--- 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 Town Board April 10, 2024 Attachment A (Cont'd) 1,... SAFE CONNECTIONS q d TOWN OF MAMARONECK's EXISTING STREET AND TRANSIT NETWORK a- .. n yt" ., E #'b #T. r / wxaacan .' 61 I* • '53, l" f"-° ;:' irr �w ,di.' ram, -,. 83 ^' nee 4 ir. 41 °» c a°P B 13 kgy 3 ,3�`9. Nnel.oee 1,, Eloh G R.wi ,.y • •Retuned Wordre, V` y '' Sxw+mrn `11- v 62 °0 A 60 91 t* 6i °'> iis m CD i atrve �' Eastchester 1 / v*`" y; �d �p a �y1" 450 `� Mamaroneck 5 rill'_r Wee NideRr S:Aa:1 FBI Vy,'S Aye W`w I4I ss �.A a' . MpfykM SI , �A` aqp' A New 743' S g Rochelle .1+.a,..t 14",s d co t ,,,. rltry p 61 -'i' 'e4c p '' $ Ifi 1-t2' ,,, ' ...4' ��' �eQ i'45Q! �� ® Larchmvnt olp 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 Comprehel3g9 PFF:if p cel Town Board April 10, 2024 Attachment A (Cont'd) 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 Town Board April 10, 2024 Attachment A (Cont'd) SAFE CONNECTIONS eii ..:9,,,,,,. . lir Y RlL'� .� . I- !`'P 0.4 b;r if f ti rIgtr z- .t ' 7 • -9`S it , `. ',. t X` . k. y ?? PT. , '�O�'_ y: t 11111( - it 1 ......... ...,,,: ' • • ,, i, . sia, h'�i d. n i ay. - • \ .r- .:it `•,. •w iN\k, '3/4*Nk...4...44441/44444444114.4444411r :1, Ili''' ' l',,- . r ilik • ^ lir,I \ - ..1 -;-, - ...' ''''''' •. -4-....A, ' ' .\ A. „ - ...,..=-: f ilt , rl t4 91, �.` h*Ft r ,t ' 2023 Draft Compr-ten:;i.e' F!a1, 1 Z3 Town Board April 10, 2024 Attachment A (Cont'd) POLICY FRAMEWORK V.0111 Resilient Environment 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. Fr, 4 ` * ..r ,r`` ' tiL. ,.; Y -r.yp, Ier . f e� l Y. 4 d, It m r Fr •� tfy� +'ram • < L •' Y� < 't" Sa '} ipc, U ' , •flt ro'041• ; F ',s;yek:f f • ,a% G iiy`n" 1j1 ie i • C. roe•: / 014-1-'.1e Yy • Rom! f&-+. 9 Tws' >"i f, +e+ ;/� `+, .• --.- ��A `mow r-A • yaws M1,r a �. .244, i dS: p� `"'"y t !,1" Ykiik i 4 `.h ... 't'. • „pi, - " 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 Town Board April 10, 2024 Attachment A (Cont'd) RESILIENT ENVIRONMENT .r1,1.F1„:1,,,8,.:%,kW.,,,%,::'.' ,.,,* J , +1 fig t\ t , Located on the north shore of the Long Island Sound, Y'. w ., \Tk �R. the Town of Mamaroneck's open spaces, wetlands, '*�t ,: parks, trails, forests and conservation areas contain • , a vast array of trees, plant species, and animal life while simultaneously performing critical environmental . functions including drainage, shade, air purification, floodwater absorption, temperature reduction, carbon capture, and erosion control.The Town's residents would like to see these resources and their positive ecological benefits preserved by limiting the adverse impacts of • ,. " k,` ' ; human activity while expanding the geographic expanse `" . of trees canopies, open spaces, natural vegetation r .. areas, and native habitat. , �•t 4. , k err ; 4 '" �°r � ��3� The physical, chemical, biological, and aesthetic kqr. �. . w characteristics of the Town's coastal area have long .Nt1 " ' _ ;': suffered significant damaging impact from pollution, ,, ;. ., :. � siltation and flooding. The sources of much of this „tM w4 . ; , "' ��• ti damage are the various watercourses carrying runoff ��; - from drainage basins which empty into the Long Island ; ��'' Sound.The impact of climate change on storm weather .. t ; � h _ Y- ? " events also raises concerns about the economic impacts " "t ;�-.'P.. of flooding including the costs associated with insurance, } ','� : - .4 ` --,,- clean-up, and buildingdamage. ; 9 71, , �� , t t` i-44 u'v +lF The damage from storm weather events can be }" . mitigated by the Town minimizing discharges into ,_ „� '' N coastal waters, managing land use activities, and 0,4, `jo, deploying green infrastructure techniques for managing �'14 '11,544. , 9 '� _ 6� stormwater flows. ,.�"2 5,,b ,- 4 • The environmental impacts of climate change, such as �..Vie . �. $, �'po ' sea level rise and extreme weather events and trends :V -t F r' s rz are elevating community concerns about flooding, air iii-,,,,,-,�klgo� rw., ,+ , quality, and demands on the electricity grid. These ;�r " ; y concerns are leading the Town to exercise increase7 d * •! 3Dra Comprehen i c Plan 1 2 ,ii Town Board April 10, 2024 Attachment A (Cont'd) 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. 1 CL_ y4o- - i s + ript` '::46 % -,, Iit, t" _ ;•P _ ;'; T • ^ # it , ' 1 oi '7� ', gGYP +f Y ` ` ` b ;74 ..,4, A",• p " ..:0 , , „ / 1, 4 ' \ I' ,. ti,-:,...4 \''' --_. � f , i ,,,,,,v., ._240. ".,_! , , Y IY q.Rl 7 y .`!" i�R".'�y>I gg .7'li.Ilk r''r%I `.. N Y,i' S Jx IA4 Its i {•- ., ff `} ,01 ,. +%ate Il r3y "CC77rr � N, r. f if - i ti5 ., A I 1 t. t` .er4' "- llkkt". _ 1 41 - ---.-.7...,_ _ __.‘L _ , i- - _ -,v, '11:1"144.li ,:,...', , ...:,,z,....,..„A:<17 ez.c...,..s... -, R c ; -rvit= `Or: • lam' ,- a445 c 'A *ar . r. 'Is a . „`�e r E. - {ice. v g n. _ 'i. sw .r to 77 {{ { �"�, %,sn .G}-pl:�, ,j `f4t q•' w t d !.�-. l .sf.•if a i 7F ' yy++ r��.�� N • �! .bi ; ! 26 I The Unincorporated Town of Mamaroneck Page 66 of 518 Town Board April 10, 2024 Attachment A (Cont'd) RESILIENT ENVIRONMENT y� A yM•�S r r" 4' 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 CompreheRgg@ PYaPf ptel Town Board April 10, 2024 Attachment A (Cont'd) 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 • sited and constructed in a manner that protects lives and minimizes damage to property. 46111V ` 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 N.......:11L-" that directly address climate change I \ • Action: Reduce carbon emissions and support energy efficiency and renewable energy use in municipal and community buildings, I `i transportation, and infrastructure. • Action: Reduce carbon emissions from waste management ly services. • Action: Find ways to increase the number of EV chargers at high demand locations and multifamily residential buildings. 4, • Action: Engage the community in dialogue and actions • « 1�� .- around climate change mitigation and adaptation. )1,, ' • Action: Align the Town's climate change actions with the '` 4 Town's Climate Emergency Declaration Response and S ), the New York State's Climate Smart Communities and ;\ i * Clean Energy Communities Programs. iiii ... '' ._ r.,' 41/2 28 I The Unincorporated Town of Mamaroneck Town Board April 10, 2024 Attachment A (Cont'd) RESILIENT ENVIRONMENT ya k , . li } s i veii " r` : -,yid , ,rF i 4 ' 3 - - r .+1 y h ti tf y"�1 !` -Aa R VE• c Y 4 i5 -aa�� ■ 0 �y'4� l "'} 1 ^.w" .fie }} • 1 rr r 4 ''} � Q•_.:,;,7,.;6;1,1'.•4- 7:',..,,,,,,i7.A,-,..- .7-'4. i''.4c'. ''Vt4:41•5S‘%—if Ti,it*!,.."7, r''''i ';:,,..;.".0.0-.-. .-1'7,,-. .'"2 ;: ' M ½! i fIT? 4 lip ::;::A;,_.':: ,t!6Y '!tx1 ,e-c�, -iae ��k s.. ..r 7. a "r 3-:1, 41.rg:17:,:s..*%7.,.. 41.1,'--;:w-11:1,-1.-:,_-__::'::rrir:::"..',' fi (. `" -> -�: ` w -,p . r. v _L7y -0F(af T d ,moot . - Yy ;r s .,.. ,...... 111plit ,..- •.y•$ •-,.• -.":°J. try 20 Draft` orripreh r ' c t�'iat 1'29 : _, r Town Board April 10, 2024 Attachment A (Cont'd) POLICY FRAMEWORK LtSound 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. ••^, t ' ✓4 . ,6 fit.m4 , O. . fe4 l'e N, ' *! i'111411 ',A , ';,, . '. -.: .\..Y e.: ,„, .._,-,i, 4...,-=, .` 9) . lte Xtli n .; 4 ` `� :1 x ' •,y yr 1 ` Li...4 p � au r :::,,.:::_tiii::,:::fiL, iiii t' : I. h as II 1 JP , - ' 1 -/- - ..li, - . . _ - — . , 1 y. . 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 Town Board April 10, 2024 Attachment A (Cont'd) SOUND ECONOMY Lail Even though unincorporated Mamaroneck lacks a �■.� traditional downtown and has minimal commercial areas, residents value the local businesses within their community and would like to see a greater variety of commercial establishments, higher levels 7111 of retail patronage, and more aesthetically pleasing ' , commercial areas. Part of the desire for more commercial business sterns 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 its fiscal position by delivering Town services cost- effectively and abiding by conservative approaches to debt finance. Ili I -1140 ,�- vt- 2023 Dr.;�; omprehen.;i Play,. �` 31 Town Board April 10, 2024 Attachment A (Cont'd) POLICY FRAMEWORK 0 1#11 1�k kuo k"16' - i .� 1M i6 ss► L / W1 s.11. f•` ��d\r,4 44>yj M � �L �.. r, 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 1A: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 Town Board April 10, 2024 Attachment A (Cont'd) SOUND ECONOMY -.1.**-4%.4................---.........i.--"----"------------""-----------„,......„.........,___________erig -Jr ,____ _ ,„.--..,:::t:-_.::*-it:-.Ei:e-il-r''''''''''''''. :44.:':: : - ' - '',, ' ''' % ate. r s v C e It ter ,_ t -1-1-_,iiiK . , - ---- --17... r. i i i tylik _ _ ,_______11 : , --...„____,..,,,, - ., .:___ . ,._,___,_„,__ : ..„.., ..: _ ,.,. ,_ _ ____. .„,...„, ,_.,„ . _ , _ _ „. _ _ AiRpriir __ i. _ _ , ...,--- 1 4 y 'Jt� Li. a y y ' I/yY A r�� P ir' WTI! 1 a* d1�iyl#4r� L � '{ k in } � �A - ! S .ati 4 i �~ 1L_-_---r --4.,....1.1 1, _iii iii: - ya J . JJ " _ ems. HI Hi' IN LL 1 � �"� ' ��I '.' 'r_.. "Pl. , . .... I. lin 1 yFl R. 7 - __yam • 2023 Draft Comprehe,nL,i,c Na, 1 33 Town Board April 10, 2024 Attachment A (Cont'd) I - - I t .fir „ - Oa — - c26 opimmiimmaimpl 111.111.11111.111.11111.11.j NW: APPENDIX A EXISTING CONDITIONS ASSESSM ENT Page 74 of 518 Town Board April 10, 2024 Attachment A (Cont'd) TOWN OF MAMARONECK EXISTING CONDITIONS ASSESSMENT LAST UPDATED: JULY 12TH 2022 7"- ""'s;,:a"" PURPOSE OF EXISTING CONDITIONS ASSESSMENT Primary Study Area for Town of Mamaroneck Comprehensive Plan Update ❑ Inventory information about the unincorporated f "b°`.. . part of the Town of Mamaroneck that is available ;,s.'''""•' through data sources, maps, and planning • Na,e • documents. .__. F — Harrison °VLIr� ❑ Provide the community with an accessible repository of baseline information to help identify z long-term community needs and inspire ideas for rtn.cr°°k $ / policy changes. Murdock / „ :;. - woad, p '� 3 � a ❑Serve as a tool for evaluating the responsiveness of i proposed policies to current gaps and challenges. r` - Unincorporated el 9 fa'a ,. I CURRENT STATUS OF THE ASSESSMENT PROCESS 4 - °• IOWA al MatllsYOnefM or o `�,a r M.ma.une rv;;• 1' ., This version of the Existing Conditions Assessment c .',da carbon"P.rk •. f - (I, was last updated on July 12t,2022. a k7., r / e a^^-a a 2 - At a Designed as an iterative document, the ECA will be 7 Wk*'9nI . c '—k;1.,` continually reviewed by the Comprehensive Planning r • N. Committee and updated by the consulting team as ' additional data, maps, and documents are collected e.arnm°m • through the community outreach and stakeholder r engagement process. • H"w Sfzry� A A final version of the ECA will be released at the ne.kau. I' conclusion of the comprehensive planning process. on Hug,.N.Park Sun Xavan f 1 New wncFnii. LANDL: USE Dwarka LLC �.i'"," ,,: Ham.r,..d wI r LAW CENTER KevinAL Par" $ l r� t` rr rAcu akw sc uooL Lord Use&Econon,c Consultiine SoEie.Westchester County TECHNICAL APPROACH TO EXISTING CONDITIONS ASSESSMENT ("ECA") CENSUS TRACTS LOCATED WITHIN THE ENTIRE TOWN OF MAMARONECK TOPICS INCLUDED WITHIN THE ECA 1\ 98 �� 1` ❑ Demographic Composition ❑ Community Services 84.01 ❑ Recreation Facilities&Programs / 84.03 ❑ Land Use ❑ Housing Conditions 84•04 U Transportation Conditions ❑ Environmental Conditions ❑ Economic Conditions Data for the ECA was collected primarily from US Census data //11,11/ 74.02 sets including the American Community Survey ("ACS"), the Decennial Census,and the Longitudinal Employment-Household Dynamics("LEHD")program. 67 72 ACS data reflects an averaging of five-years of consecutive 70 annual data for a certain attribute. In order to show trends over time, ACS data was collected at two time points: the five-year -^, .Jr period between 2007 and 2011 and the five-year period �� ` between 2016 and 2020. B7 71 feun A, tas comparedFormany betweendataattributes the unincorporated atredi partthe ofEC theda Townaw of Mamaroneck (Census Tracts 69 and 70); the entire town of - Mamaroneck (Census Tracts 69, 70, 71, 72, and 73); and rr-'7" Westchester County. if rn a ,. ° Also included within the ECA are maps generated from — / Westchester County's online GIS portal. Srcqe.U5 Census Town Board April 10, 2024 Attachment A (Cont'd) DEMOGRAPHIC COMPOSITION: POPULATION TRENDS Total Population by Geography[American Community Survey] (2007/11-2016/20) Unincorporated Entire Town of Mamaroneck Mamaroneck Westchester County Total population (2016/20) 11,954 29,626 968,738 Total population (2007/11) 11,947 29,069 944,249 Percentage Change 0.1% 1.9% 2.6% Total Po.ulation b. Geo:ra.h [Decennial Census] .t10-2020 Unincorporated Entire Town of Mamaroneck Mamaroneck Westchester County Total population 2020 12,850 31,758 1,004,457 Total population 2010 11,977 29,156 949,113 Percentage Change 7.3% 8.9% 5.8% • A total of 11,954 residents,or around 40%of the Entire Town of Mamaroneck's total population,live within the Unincorporated Part of Mamaroneck.Since 2007/11, the total population in Unincorporated Mamaroneck has stayed very consistent,only growing about 0.1%.The population of the entire town has also stayed fairly consistent,only seeing 1.9%growth. • The data for population estimates,as with all the demographic data presented in the profile and assessment,is derived from the 2020 American Community Survey (ACS)5-Year Estimates.It should be noted that there are substantial differences between the 2020 ACS 5-year population estimates and the 2020 Decennial Census -0(DEC) Redistricting Data population counts. The DEC data indicates higher population counts for Unincorporated Mamaroneck (12,850), the Entire Town of rG Mamaroneck(31,758),and Westchester County(1,004,457).The DEC data counts represent a single moment in time whereas the ACS data indicate 5-year averages. m 0 m DEMOGRAPHIC COMPOSITION: HOUSEHOLD CHARACTERISTICS Household Characteristics 2016/20 Unincorporated Entire Town of Westchester Mamaroneck Mamaroneck County Total households 4,267 10,460 353,485 Average household size 2.46 -3.17 2.80 2.67 Solo Household (living alone) 21.1% 23.7% 26.7% Married Couple Families 66.0% 60.4% 51.8% Households with Children under 18 44.0% 39.8% 33.0% • Some of the households in Unincorporated Mamaroneck are larger than those in the Entire Town of Mamaroneck and in Westchester County. • A higher share of households in Unincorporated Mamaroneck are compromised of families with children. -D N co cn co 0 Town Board April 10, 2024 Attachment A (Cont'd) DEMOGRAPHIC COMPOSITION: AGE OF RESIDENTS Age of Residents in Unincorporated Mamaroneck(2016/20) ■Children under 18years Mal 27% Young Adults(18-34) Adults (35-64) 13% 44% Seniors (65+) Source:US Census ■ About 27%of the population in Unincorporated Mamaroneck is comprised of children under the age of 18, a share that is slightly larger than that of the Entire Town of Mamaroneck (25.5%) and Westchester County (22%). o■ There were no significant changes in the percentages of age categories from the 2007/11 data to the cm 2016/20 data. DEMOGRAPHIC COMPOSITION: RACIAL AND ETHNIC CHARACTERISTICS Racial and Ethnic Com.osition b Percenta:e of Total Po•ulation in 2016/20 Unincorporated Entire Town of Westchester Mamaroneck Mamaroneck County Hispanic (of any race) 5.7% 15.5% 24.9% White 80.9% 80.4% 61.8% Black or African American 5.4% 3.6% 14.8% Asian 7.9% 5.6% 6.1% Other Race/Some Other Race/ Multi- racial 5.8% 10.5% 17.3% Source:US Census Unincorporated Mamaroneck has a lower percentage (5.7%) of residents who identify as Hispanic, than the Entire Town of Mamaroneck (15.5%) and Westchester County (24.9%). The percentage of White residents in Unincorporated Mamaroneck (80.9%) is very similar to the entire town (80.4%) but much higher than that of Westchester County (61.8%). -o CD ro 00 0 O N 0o Town Board April 10, 2024 Attachment A (Cont'd) DEMOGRAPHIC COMPOSITION: EDUCATIONAL ATTAINMENT AND INCOME Maximum Educational Attainment for Residents Over the Age of 25 Median household incomes for 2007/11-2016/20 Unincorporated Mamaroneck range Unincorporated Entire Town of Westchester from $128K for Census Tract 70 to Mamaroneck Mamaroneck County 2016/20 $250+K for Census Tract 69. Less than 9th grade 0.5% 4.3% 5.8% 9th to 12th grade,no diploma 1.5% 3.5% 5.6% By comparison, the median household High school graduate/GED 6.6% 10.3% 19.0% income is $144K for the Entire Town of Some college,no degree 8.0% 9.1% 13.3% Mamaroneck and$99K for the County. Associate's degree 3.4% 5.2% 6.5% Bachelor's degree 31.1% 29.9% 24.5% The percentage of the population 25 Graduate/Professional degree 48.9% 37.7% 25.2% years and older with a Bachelor's 2007/11 degree or higher is much higher in Less than 9th grade 0.8% 3.6% 6.8% Unincorporated Mamaroneck (80.0%) 9th to 12th grade,no diploma 2.2% 2.9% 5.9% than the Entire Town (67.6%) and High school graduate/GED 10.6% 15.8% 22.4% Westchester County(49.7%). Some college,no degree 7.7% 10.0% 14.3% Associate's degree 2,7% 3.0% 6.1% The percentage of residents with at Bachelor's degree 34.0% 28.3% 22.5% least a high school diploma is 98% for Graduate/Professional degree 42.1% 36.4% 22.0% Unincorporated Mamaroneck compared 5°°"e US Cerlsus to 92.2%for the Entire Town and 88.6% for Westchester County. *See Slide 2 for a Map of Census Tract Boundaries m run m os 0 so COMMUNITY SERVICES: MUNICIPAL JURISDICTIONS MUNICIPAL BOUNDARIES }, ❑The Town of Mamaroneck is comprised of the unincorporated part of Mamaroneck, the Village of Larchmont, and part of the Village of Mamaroneck. The unincorporated part of the Town of Mamaroneck consists of r. of - Hart Census Tracts 69 and 70. ❑Each locality maintains local political autonomy through its fl _ M' own independent legislative body, comprehensive planning f 3 responsibilities, public safety agencies,and decision making w authority over budgetary allocations, municipal operations, and land use decisions. _ I ❑There are some services which are shared among the n _ p es+r r localities. For example,the Town of Mamaroneck provides f ' 1 ,- assessment services to the Village of Mamaroneck. The ky J Town provides recreation facilities and programs for all three + Ham/ti._ �V communities. (The Villages have their own recreational �'' programs as well).The Town also provides senior services for } - all three municipalities. r ❑Mamaroneck's Town Center is located at 740 West Boston ` \ V , C' Post Road,an address that falls within the boundaries of the / ; ,i Village of Mamaroneck 'I CI Many residents of the Unincorporated Area rely upon tir _ ;. J community resources located in the Villages including woo=neu= ,, � :4 _ � medical services, library facilities, parks, and commercial 7 districts. l co is iL,, ;f CI Mamaroneck is in excellent financial standing with a healthy "'t �-.,1 r;+ fiscal position, credit rating, and shrinking levels of 1 / ( outstanding debt. pp t Ag/ ,,, ra..Westchester County Town Board April 10, 2024 Attachment A (Cont'd) COMMUNITY SERVICES: PUBLIC SAFETY Y "•A The Mamaroneck Fire Department is located N . at 205 Weaver Street within the L'+' unincorporated Town of Mamaroneck. The department consists of 70 volunteer I + ' ..` ")`• firefighters, 14 career firefighters, and a very -1l 11-1I � I, "''ice active Junior Firefighter program. The Town e? Board serves as the Board of Fire ---_- Commissioners. =_ti The Mamaroneck Police Department is located o. 1' M:-'r• within the Town Center. The department li ---,`' - j r consists of 38 officers. r f P ,jNEfkt /�� - . PQ,� w co \. COMMUNITY SERVICES: SCHOOLS SCHOOL DISTRICT o°"'' Scarsdale School District Mamaroneck High School placed in the BOUNDARIES _ larrison School District 6 top 10%of all schools in New York State AnM1u M " 'h""g` - for overall test scores. Although overall K-12 enrollment is relatively flat,there is rising enrollment in Mamaroneck High Harrison School. That growth rate was projected �. • to continue into 2023, reaching a peak • enrollment of 1,678 students. aFer • .. "., Ck SCh001"DIStfICt Total K-12 Enrollment Over Time with Projection Rf Greenn van w •'d Mamarene• • •a Y'°"'Y P Mararoneck S hool District "A.._ ono PIrC: . el , M ay�Awyk.9Yl 5 h oe--- .�•Mamaroneck !:111111111111 Central High Schaal ft, New Rochelle School District School ';New Hammocks ,:rv£ Hcecnmonr School� am an au r"e as uov an aie >o* .-: r..r Q•r` wooed • ., i�. <• Source:M,m,ror ck Union Free School District � ° Chatsworth • Sun s"'" s noo • r !Total 9-12 Enrollment Over Time with Projection „.rrhm,at a°male Heights Haven Hu9ue or Party • New Rochelle O.) Sour Westchester County ' CO 0 M on co xra sM ar xre mx.av r"e are mee ar m ors Source:Mamaroneck Union Free Schaal District Town Board April 10, 2024 Attachment A (Cont'd) RECREATION FACILITIES AND PROGRAMS: PARKS, TRAILS. SPORTS, & COMMUNITY SPACES Parks and Recreation Areas ''S ❑ Private recreation areas include Bonnie Briar _ Country Club and Winged Foot Country Club.A . -,_'+' portion of Hampshire Country Club falls within Town boundaries. 1 0 i� Ilk. rya.- 924+` a1 .. , _ ❑ Public recreation areas include the Colonial Greenway,Sheldrake River Trails, ' Leatherstocking Trail,Hommocks Conservation { m rE Area and Larchmont Reservoir. t� s c ` ,,, ., ClA popular walking route is alongside the banks r of the Sheldrake River/Brook between East t - and West Brookside as well as its falls and the +` f perimeter of the Duck Pond(or Gardens r " �.;�a. ! +mil.. , / - Lake). 4 e r nlry._ . � ` , .o,r.r,r ' a ,-- ,s ❑ Recreation facilities include Memorial Park, "'', r r Hammocks Pool and Hommocks Park Ice Rink. I v ; ' ❑ Community facilities include the Senior Center NM and;ege . '1 ' on Boston Post Road,the Larchmont Public 1 1 f - Library,and the Mamaroneck Public Library. i'.., 1,rf CI I. .r •, • y... County Parklands �'r - R li. ;,- State Parklands t i c.>•i rr y d fP ii - ,,h Local Parks es. 6.' P, .r -vi j'„ I }}+1 I�) A-: L :..,n._ r, �: , I // L 1, Nature Preserves \cCO ' ;"�. hm o�t', �.r . x f;,._..\:ji — ri.. Private Recreation y y ��+ 'tf Z`'J if,' t� # 'L— ^�� ,� rD ti j tI 00 `t \ P r-, 7 r 1 'v I Public Institutions f J , .MIMI,r i • o Private InCitutons ��G. - . ,r I adPublic Non-Park Lands •/ •--._ � i source:Westchester county LAND USE: EXISTING LAND USE PATTERNS Unincorporated Mamaroneck IP La rchmo nt Train Station Area (asj�` y�g.rl-�'" •' Agricultural Uses-Farms,Stables,Nursries 1�' A I •.��s.r. .� �`� Single Pamiy Residential .Two Three Pamir and Multi-Structure Fewertme k tr J Condominiums,Apartments Multi-Farrily Residential Use * Vi° - -a ' ^. l '�l,.1 ' _ Common Lard Homeowners Assoc. i Ally' i. `4 Vacant Properties + , �, �.. 'IP I•Commercial and Retail ; �� i Jr-�lp' �41:$4ti: Manufacturing,Industrial and Warehousing _ p4.41 /f {''may ' f z� Office and Research(including Campus Office Parks) s • - ,�_ ..'. • xPe i: r'J Mixed Use >"t�� :47,,711, , ■Institutional and Public Assembly .0 `✓ . '�y , /�;i#t $', Transportation,Communication and Unities t,,�}i`• ♦ .1i1'1•�,y'��`��1 IIt Cemeteries i / L t � 4.. c • • *WI**,it 4~Il:♦s. I Public Parks and Parkway Lands / e • �i��.: -- f f •in .;' oc "�i, 4.0:,,V, ..`- • Private n es - ��y `+'Is�i��lr$1it`'I1I/ _-. .1 Water Supply Lands `s%4,tide'• - 110. •' `r#�1�Y �. Interior Water Bodies • >z. • Unincorporated Mamaroneck is predominantly residential and low density in character. i'`r ri i `tA � However,a significant number of residents live in multi-family apartments in the Washington fN. .w` Square Area and along Richbell Road. • i t �Zs" Commercial land uses are found along Boston Post Road,Myrtle Boulevard,Madison Avenue, O1'< "lx,• v � Fifth Avenue and Palmer Avenue r. + l ll ■ Unlike the Villages of Larchmont and Mamaroneck,Unincorporated Mamaroneck lacks a defined `� mixed-use center or pedestrian friendly"Main Street"where residents live,shop,and gather for • culture activities. /'/ ' ,,�J �" -�' _ Note,The maps presented on this slide are generated from the Westchester County GiS data portal,which includes coops within the land use ry13 i category of condominlu to Apartments,Multi-Family Resl dentlal Use", mad ..�“ . `' •° 4 34;17tt 6 SaS„ e:WestchesterCc..fay 03 Town Board April 10, 2024 Attachment A (Cont'd) LAND USE: HISTORIC BUILDINGS AND SITES `" • The Unincorporated Area of the s a. 4 A4th. Town of Mamaroneck has few t A } �� historic structures,two of which yr � , �,• =i�='=L ° ��- ' = are located within private county ,;. filly :: a ; .. - 1MJr I�I��;d ioA71 Ill �'iti,, clubs, ~' " ° „- - ■ No buildings are registered as a '"tea ,- i.,4 a historic landmark. .. Winged Foot Golf Courses&Club House(1920s) Bonnie Briar Country Club 77 1 44, S 4 ,ate _ ] Y'I` - {I ■ A"t F.es' -I W YI ,1b.5., , — _ "2-1 _ r ". ` ..re-- .. -- ...11.. . �"'S ,, Construction of Larchmont Reservoir(1888) Palmer Cemetery -17 co m m V 0 (Cl 01 LAND USE: BUILT FORM Y I y:-:-.1' stM1w f: w;g e • The vast majority of the I Unincorporated Area of the Town of `tl - Mamaroneck is developed with few 1.'1' „e,.. , F,a.,,,,M1,, vacant parcels ripe for development. K"«r`` ' ■21'1 ■ Private recreation areas within the s v,F �-� town (Bonnie Briar Country Club, „e Winged Foot Country Club, and T F Ems' Hampshire Country Club) contain ' cP large amounts of open space. it Po, �' m`°w K,"'° fir. wa�� ra f _ amgn n ns .. ueM1e:n�i �dk^ " rang, ,... ij !' .. kwi a�+ a`* fern L arn qY 6' "�•q k' � /[: CO c (laL . 1c c..,. New Rochelle 4 L.3 so�E.we:,cne:te,[nunLLryXX�/ e CO Town Board April 10, 2024 Attachment A (Cont'd) LAND USE: CURRENT ZONING MAP m Hams. / a .� a S .+•• ►O+ii'►s4/1a7�`qt� F '.'4. .+i 4 11� ►`I��/,►"•mow . .+i4/�r - ar S . okti3t4 ''svilL,,, . ..., ,., - , 44/ .1,,,„ „.t..0. . , „,..,...5.....„1„,..44 , ..,,..,.,„ ir,,,I. ir‘ A Vgainlik.SIA i Ill*ri %VI* -- -,, I/,,iil riif �4.4 ��,pic/w/d �,�i��`t.. `fir ,, 1 � +r / A .,:::,i.-,_,- ` 1:- Aline va. ii! �� r +. . e "4„, -i• The overwhelming majority of land area within the Town of Mamaroneck allows for one-family residences. However,the Town does have a significant supply of rp multi-family housing including residential buildings located within the Washington Square Area and in the Larchmont Acres development co co 0• Very few areas within the Unincorporated Town are zoned for"middle housing"that would allow for duplexes,triplexes,or quadplexes on lots that currently support o single-family homes but could allow fora greater variety and density of housing types. th co • Current zoning regulations allow for the possibility for modest size single family homes to be demolished and replaced with very large-scale homes. LAND USE: HEIGHT AND BULK REQUIREMENTS FOR RESIDENTIAL ZONING DISTRICTS Minimum Lot Size Minimum Yards Maximum Maximum Minimum rnilaximum Maximum (See Article VI) (feet) Average Height Average Height Floor Area of Lot Coverage Floor Area Frontage I (see Article VIII) 1 of Principal Of Accessory first floor (percentage) And Lot I tot I Buildings Buildings (Square feet) Oistrkt Lot area Width Depth (stories/feet) (feet) (see Article VI) (Feet) (Feet) Front Side Rear (see 5240-56) (see Article VI) 35,but not less 152 1 story:2,100 R-50 50,000 150 150 50 than total of 70 50 2.5/35' 1.5 stories:1,800 35% See 5240-59.1 for both side 2.5 stories:1,500 yards _ 20,but not less 15' 1 story:2,100 R-30 30,000 125 150 50 than total of 50 50 2,5/35' 1.5 stories:1,800 35% See§240-59.1 for both Side 2.5 stories:1,500 yards 15,but not less 15' 1 story:1,900 R-20 20,000 100 125 40 than total of 40 40 2.5/35' 1.5 stories:1,700 35% See§240-59.1 for both Side 2.5 stories:1,400 yards 10,but not less 15' 1 story:1,600 ' R-15 15,000 100 100 40 than total of 30 25 2.5/35' 1.5 stories:1,300 35% See§240-59.1 for both Side 2.5 stories:1,000 yards _ 10,but not less 15' 1 story:1,400 R-10 10,000 85 100 30 than total of 30 25 2.5/35' 1.5 stories:1,100 35% See 4240-59.1 for both Side 2.5 stories:900 ' yards 10,but not less 15' 1 story:1,200 R-7.5 7,500 75 100 30 than total of 20 25 2.5/35' 1.5 stories:1,000 35% See§240-59.1 for both side 2.5 stories:800 yards 8,but not less 152 1 story:1,000 R-6 6,000 60 100 30 than total of 18 25 2.5/35' 1.5 stories:800 35% See§240-59.1 ' for both Side 2.5 stories:700 yards 8,but not less 1 story:1,000 R-2F 5,000 50 1 100 30 than total of 18 25 2.5/35' 15' 1.5 stories:800 35% See 5240-59.1 for both Side 2.5 stories:700 yards co-0 1. Exceptions under§240-56,Height exceptions. clp 2. In the rear 1/3 for the lot one story permitted within 5'of the rear and side lot lines nD OD 0 kbr a complete description of the development requirements applicable in all of the zoning districts in the Town of Mamaroneck, e the Town's zoning code: https://ecode360.com/9160708 Town Board April 10, 2024 Attachment A (Cont'd) HOUSING: TYPES OF HOUSING UNITS T •es of Housin: 2016 20 Unincorporated Entire Town of Mamaroneck Westchester County Mamaroneck # % # % # % Single Family Home(Attached or Detached) 2,947 64.8% 6,040 54,8% 188,990 50.3% 2-unit to 9-unit Buildings 322 7.1% 2,003 18.1% 78,601 20.9% 2 units 9 0.2% 807 7.3% 30,927 8.2% 3 or 4 units 119 2.6% 650 5.9% 28,438 7.6% 5 to 9 units 194 4.3% 546 4.9% 19,236 5.1% Multi-family Units(more than 10 units) 1,277 28.1% 2,992 27.1% 107,791 28.7% 10 to 19 units 109 2.4% 318 2.9% 17,554 4,7% 20 or more units 1,168 25.7% 2,674 24.2% 90,237 24.0% Types of Housing Units (2016/2020) 65% 55% 50% 28% 18% II- et, CO UNINCORPORATED MAMARONECK ENTIRE TOWN OF MAMARONECK WESTCHESTER COUNTY 0 r Single Family Housing •Middle Housing(2-10 Un its) Multi-Family Homing(10 or More Units) same:US Census HOUSING: NUMBER OF BEDROOMS Housing Units by Number of Bedrooms(2016/2020) Unincorporated Mamaroneck Entire Town of Mamaroneck Westchester County # % # % # % Total housing units 4,546 11,035 376,315 No bedroom - 0% 192 2% 14,981 4% 1 bedroom 1,034 23% 1,928 18% 72,557 19% 2 bedrooms 743 16% 2,616 24% 94,957 25% 3 bedrooms 985 22% 2,743 25% 103,820 28% 4 bedrooms 1,125 25% 2,155 20% 62,093 17% 5 or more bedrooms 659 14% 1,401 13% 27,907 7% Note:Anecdotal evidence suggests that apartments withouta separate bedroom are located within Unincorporated Mamaroneck even though these studio apartments have not been recorded by the US Census. ill' Percentage of Total Housing Units that are Two-Bedroom Units lkip___ 24% 111. 16% UNINCORPORATED MAMARONECK ENTIRE TOWN OF MAMARONECK WESTCHESTER COUNTY so'fe:us Census to CD CD NJ O Cn Town Board April 10, 2024 Attachment A (Cont'd) HOUSING: LEVELS OF HOMEOWNERSHIP Rented Units vs Owner Occupied Units (2016/2020) 84% Rented Units ■Owner Occupied Units 61% u 28% IrF I ORPORATED MAMARONECK ENTIRE TOWN OF MAMARONECK WESTCHESTER COUNTY :VS Census HOUSING: HOME VALUES Value of Homes 2007/11-2016 20) Unincorporated Entire Town of Westchester County Mamaroneck Mamaroneck Value of Homes 2016/20 Less than$50,000 0.7% 0.7% 1.3% $50,000 to$99,999 1.3% 1.1% 2.3% $100,000 to$149,999 2.3% 1.7% 3.6% $150,000 to$199,999 4.5% 3.0% 3.9% $200,000 to$299,999 7.1% 7.2% 8.2% $300,000 to$499,999 9.2% 12.2% 25.8% $500,000 to$999,999 32.9% 32.9% 40.9% $1,000,000 or more 42.1% 41.1% 14.0% Median(dollars) 926,400 867,200 544,100 Value of Homes 2007/11 Less than$50,000 0.5% 0.8% 0.9% $50,000 to$99,999 0.4% 0.7% 1.9% $100,000 to$149,999 2.1% 2.7% 3.1% $150,000 to$199,999 1.5% 1.9% 4.1% $200,000 to$299,999 4.1% 7.2% 8.5% - $300,000 to$499,999 9.0% 12.2% 26.0% m c�a $500,000 to$999,999 44.4% 40.4% 42.2% co O $1,000,000 or more 38.1% 34.1% 13.4% Median(dollars) 878,100 806,600 547,000 Town Board April 10, 2024 Attachment A (Cont'd) HOUSING: GROSS RENT Gross Rent 2007 11-2016 20 Unincorporated Entire Town of Westchester County Mamaroneck Mamaroneck Gross Rent 2016/20 Less than$500 0.0% 3.0% 7.6% $500 to$999 8.3% 3.4% 10.1% $1,000 to$1,499 11.7% 17.3% 26.3% $1,500 to$1,999 24.5% 32.3% 29.9% $2,000 to$2,499 28.2% 19.6% 13.0% $2,500 to$2,999 4.6% 12.4% 5.6% $3,000 or more 22.7% 11.9% 7.4% Median(dollars) 2,122 1,906 1,599 Gross Rent 2007/11 Median (dollars) 1,379 1,456 1,252 Source:US Census 1J 11) ap co (0 U O_ 01 Co HOUSING: MARKET TRENDS FOR SINGLE FAMILY, COOP, AND CONDOS IN ZIP CODE 10538 �G. i a i M1� < $1,400K EDIAN SALE PRICE TRENDS FOR ALL HOMES BY QUARTER(2016 — 2022 / LOCATIONS OF CURRENT LISTINGS Rd (ALL HOMES)JUKE 2022 $1,300K $1,200K as $1,100K CEPS- :`� r $1,000K WC '■' c- 1.18M $900K �u 718K r y ;RYi 3 L oec $800K I E Pi �7 2016 2017 2018 2019 2020 2021 2022 a m' =I 250 G ACTIVE LISTINGS FOR ALL HOMES BY(2016-2022) 2.70M 200 Emm Raga'aEr b �� c,5.,, 150 nn {.s}r� tiyF i 100 cy Larchmont Ill =e 50 0 ��1 99K N CO Nnn,9N,92gRQQRRRFIRRvnrRvRQR,Enry RRR n.ay.�4in`�icRQQR rRRREv 9/ co � a2 H� `� egg N n2 h�$� n Ng'� I g'� ` rn .g E9�2 a� in.0 £9] 2a� P E9pB$� ;�o E < S4.E E�a � iA0 E9�2$� 5..0 E � 5` Ski e:ReaFfn 2 <°31 '.' 91:"(— e0' .. f-{ ems JJJ Town Board April 10, 2024 Attachment A (Cont'd) HOUSING: CURRENT SINGLE FAMILY HOME LISTINGS IN ZIP CODE 10538 SINGLE FAMILY HOMES CURRENTLY FOR SALE IN ZIP CODE 10538(JUNE 29th,2022) ADDRESS PRICE BEDS BATHS SQUARE FEET LOT SIZE YEAR BUILT DAYS ON MARKE $/SQUARE FEET 204 Hickory Grove Dr E $ 1,175,000 3 2 2,051 11,774 1968 68 $ 573 21 Howell Ave $ 2,700,000 5 3.5 4,314 24,568 1915 3 $ 626 48 Eton Rd __$ 2,895,000 6 4.5 5,270 10,245 1950 6 $ 549 9 Lafayette Rd $ 2,699,000 6 5.5 5,126 15,987 2022 6 $ 527 748 Forest Ave $ 1,195,000 4 3.5 1,818 5,780 1925 5 $ 657 4 Kenmore Rd $ 1,599,000 4 3.5 2,823 7,575 1925 5 $ 566 14 Deane PI $ 799,000 3 2 1,998 4,792 1922 7 $ 400 166 Valley Stream Rd E $ 948,250 3 2 1,572 10,616 1920 11 $ 603 80 Weaver St $ 699,000 3 2.5 1,855 4,273 1901 12 $ 377 112A Harmon Dr $ 749,000 3 2 2,339 7,649 1981 12 $ 320 706 Forest Ave $ 849,000 4 2.5 1,800 3,894 1962 12 $ 472 316 Weaver St $ 1,500,000 3 3 3,126 14,479 1917 14 $ 480 11 Harrison Dr $ 699,000 3 2 1,328 5,262 1927 14 $ 526 8 Oxford Rd $ 1,835,000 4 4 3,073 14,662 1935 26 $ 597 390 Weaver St $ 795,000 3 2 1,410 6,129 1926 28 $ 564 71 Beechtree Dr $ 1,475,000 7 4.5 4,262 18,147 1929 40 $ 346 19 N Brook Rd $ 718,000 3 1.5 1,440 8,272 1975 42 $ 499 59 W Garden Rd $ 1,599,000 4 4.5 2,976 6,922 1993 49 $ 537 68 Sherwood Dr $ 2,495,000 5 3.5 4,620 11,892 2022 67 $ 540 74 Shore Dr $ 2,355,000 5 3 3,238 13,939 1982 69 $ 727 2030 Palmer Ave $ 899,000 3 2.5 1,712 N/A 1987 89 $ 525 57 Glenn Rd $ 3,275,000 _ 6 6.5 4,820 8,011 2022 105 $ 679 1 Beach Ave $ 5,195,000 6 6 7,984 26,768 1901 108 $ 651 5 Harrison Dr $ 698,000 41 2 1,676 5,519 1930 12 $ 416 Saurce:Redfin N CO co co V O_ U, e0 HOUSING: CURRENT CONDO / COOP LISTINGS IN ZIP CODE 10538 Active Condo/Coop RedRn Listings in Zip Code 10538(June 2022) DAYS ON $/SQUARE ADDRESS _ PRICE BEDS BATHS LOCATION _ SQUARE FEET YEAR BUILT MARKET FEET 1833 Palmer Ave Unit2E $ 239,999 2 1 Patricia Gardens 825 1950 5 $ 291.00 21 N Chatsworth Ave Unit 7-K $ 259,000 1 1 Stonecrest 900 1930 12 $ 288.00 6 West Ave Unit 1-F $ 145,000 1 1 6 West Owners Corp 625 1930 14 $ 232.00 1448 Boston Post Unit k5 $ 125,000 1 1 Larchmont Gables 450 1924 19 $ 278.00 17 N Chatsworth Ave Unit 7A $ 419,000 2 1 Larchmont Hills 690 1926 19 $ 607.00 21 N Chatsworth Ave Unit 4N $ 305,000 1 1 The Stonecrest 900 1937 23 $ 339.00 1452 Boston Post Rd Unit k4 $ 109,999 0 1 Larchmont Gables 301 1924 28 $ 365-00 35 N Chatsworth Ave Unit 3W $ 499,000 1 2 Carlton House 960 1975 32 $ 520.00 17 N Chatsworth Ave Unit 61 $ 355,000 1 1 Larchmont Hills 850 1926 34 $ 418.00 16 N Chatsworth Ave#212 $ 485,000 2 1 The Chatsworth 1400 1920 61 $ 346.00 11 Pine Ridge Rd $ 810,000 2 2.5 Pine Ridge 1802 1978 82 $ 450.00 1 Washington Sq Unit D $ 285,000 1 1 The Carlshire 800 1956 84 $ 356.00 16 N Chatsworth Ave#704 _ $ 310,000 1 1 The Chatsworth 1000 1920 112 $ 310.00 172 Myrtle Blvd Unit 2 B $ 170,000 1 1 Oakhaven 750 1928 76 $ 227.00 3 Washington Sq Unit 4A $ 359,800 2 1 The Carlshire 1100 1956 131 $ 327.00 16 N Chatsworth Ave#401 $ 399,000 2 1 The Chatsworth 1050 1920 411 $ 380.00 16 N Chatsworth Ave#204 $ 425,000 1 1 The Chatsworth 1000 1920 964 $ 425.00 Source:RedFin a7 to co 00 0 cri 00 Town Board April 10, 2024 Attachment A (Cont'd) HOUSING: COST BURDEN FOR OWNERS WITH A MORTGAGE SELECTED MONTHLY OWNER COSTS AS A PERCENTAGE OF HOUSEHOLD INCOME (2016/2020) Unincorporated Mamaroneck Entire Town of Mamaroneck Westchester County Percentage of Income Spent on Housing Costs Less than 20% 1,264 54.2% 2,529 51.4% 54,063 39.4% _ 20%to 24.9% 456 19.5% 781 15.9% 20,179 14.7% 25%to 29.9% 237 10.2% 385 7.8% 13,843 10.1% 30%to 34.9% 135 5.8% 342 7.0% 10,766 7.8% 35%or more 242 1 10.4% 879 17.9% 38,378 28.0% Total Housing Units With Mortgage 2,334 4,916 137,229 Note:Housing costs for owner-occupied homes include mortgage payments,taxes,insurance,and utilities. Percentage of Owners(with Mortgage)Paying More than 30%of their Income toward Housing Costs(2016/2020) 40% 35% 30% 25% 20% 15% ill (D 10% �f 5% 0 0% - Unincorporated Mamaroneck Entire Town of Mamaroneck Westchester County (70 Source:US Census HOUSING: COST BURDEN FOR RENTERS SELECTED RENTER COSTS AS A PERCENTAGE OF HOUSEHOLD INCOME (2016/2020) Unincorporated Mamaroneck Entire Town of Mamaroneck Westchester County # % # Percentage of Income Spent on Housing Costs Less than 20% 230 36.3% 955 33.3% 31,484 24.5% 20%to24.9% 14 2.2% 366 12.8% 13,961 10.8% 25%to29.9% 77 12.2% 316 11.0% 14,664 11.4% 30%to 34.9% 65 10.3% 303 10.6% 12,221 9.5% 35%or more 247 39.0% 926 32.3% 56,369 43.8% Total Housing Units 633 2,866 128,699 Note:Housing costs for renters include rent payments and utilities. Percentage of Renters Paying More than 30%of their Income toward Housing Costs(2016/2020) 60.0% 50.0% 40.0% 30.0% 20.0% (n 10.0% 0 0.0'h Unincorporated Ma mar oneck Entire Town of Morn aroneck Westchester Coitty Source:US Census Town Board April 10, 2024 Attachment A (Cont'd) TRANSPORTATION: ACCESS AND CIRCULATION ., ,� -A,, ,,, _ ❑TheTawnof 1„ \ >i' Harrison ,, - I, Mamaroneck is / Scarsdale4. bifurcated by the New "� ,� ss r� nn s a' England Thruway and , a, .,m ^°'"`°`$ � A 111.4/if 16 8366 .., ©tip^y the Metro North Rail " fi3 "ram 63 qy Alignment. `�1', '53 �.,, q wa.wn a -"''''. Cl Key North-South roads ©`t '1 „<." � g in the Town are Weaver F. 4 `5$" 86 s ak Street and Fenimore. g� + �s Rye •4 0N. •. a' ❑The main commercial � aCkt i ,1 IRS " �Mar streets are West Boston Eastchester £ ,�" f Post Road, Myrtle 3,aho�e: wn f Boulevard,and Madison ' �:' ^�^^°rk 45O \ Mamaroneck I Avenue. a Naw :al ea r▪M •any residents use the iwri t 1 1°$" :9 , e Metro North Rail Road / Y M° 66 " Stations(Larchmont and aka ' New ' $.Meanie, �''e Rochelle ^M "rid1hSNae1 Mamaroneck)for > ,J'e.-4 s, ®' ,�41 I xraksr�l commuting purposes. esa, ` fy Larahmont However,the local m/ tea"`\` public transit network is 9 Sources Westchester County very limited. ❑Pedestrian infrastructure is limited on key road segments,notably along Weaver Street.Bike infrastructure is also very limited. v m 1n (Ll Congestion levels are high on Weaver Street,West Boston Post Road,North Chatsworth and Myrtle Boulevard not only during the AM and PM peak o period but also upon the release of students from public schools at the end of each school day. a co ENVIRONMENTAL CONDITIONS: CRITICAL ENVIRONMENTAL AREAS MAP 13 N Three areas have been designated Critical Environmental Areas Town of Mamaroneck-Village of Lurclrmonl. w L Critical Environmental Areas s (CEA): ' • The Premium River—Pine Brook Wetlands Complex • The Hommocks Salt Marsh Complex `� ,: ~�k • Larchmont Reservoir—Sheldrake—Leatherstocking j , Freshwater Wetlands Complex. • The Town of Mamaroneck's open aces,wetlands, arks, p p P f/ .ice trails,forests and conservation areas contain a vast array of • ' jtrees,plant species, and animal life while simultaneously +/,f, �z/ , performing critical environmental functions including drainage, shade,air purification, and erosion control. Legend Soar Ito,. . !i ,'' , . ' ®Cntical Environmental Areas .;r 3'-',1 •air'-,,/,'" -__ Municipal Boundary y �% s '~"" I, Ji r''i ,-A 5 ti F Y y ry ] t�I A• �� 4, ,7;'°",f k t1 - +tee -HI PP .unP wh E ,i1-i nf • L ono Islunr Sound 0 / N 01113 Sources TQt46 IN Marnaloneck GIS. Weschester County GIS - ,aPreparcJ by p 05 i. EIIgebeln Paul,June 2P17 I i , , i - ' Town Board April 10, 2024 Attachment A (Cont'd) ENVIRONMENTAL CONDITIONS: TREES AND UNIQUE PHYSICAL FEATURES, rid c,� p� qq i `'; R .��•-z ' v.., {:.., y, ..&?' i "4�ZM :,y Y. .v•if , y� l ra ,' (f' h.,--.r�k L 1� 6 l • S, ,Fy 3'k :i •a • , N. .a r 41 F g' � d T` .. "i , i api y v 1 L r°4' t2 �F 4. �� } cr -- y#, 1 a r SwF 't��"*xi .,;: .,"L.', �; ' � ;-, - ..,,, 4i,... 4.... . .+yiy w, 4+q a,''". ,t'i.r4 '.Z ' , yam KJ s6 i J. ^ 11�r 3 'fir: ' 1 ROCKINGSTONE AVENUE ROCK ' - Along with trees growing on private properties, the Town has over 14r F iik ii�..'•'' 1. �� ...„... a- -rit � ,� 4,900 trees along its roads and in public spaces.The main species of '" trees in the town are of the maple and oak variety. ,... , ,/ ,_. ,..„.... . . . ., tir r- • LI' r W - 0 ENVIRONMENTAL CONDITIONS: WATER INFRASTRUCTURE AND QUALITY Town of hlamamneck-Linage of Larchmon[" u'• ❑The Westchester Joint Water Works is a non-profit public Water-renews,Watershed Boundaries benefit corporation formed in 1927 consisting of the member and Water Quality Classes '•� f' '' \ ,..% , i _� a } municipalities of the Village of Mamaroneck,Town of �pr / a Mamaroneck and the Town/Village of Harrison. The WJWW °;'� supplies water on a retail basis to its member municipalities and In to portions of the City of Rye and the City of New Rochelle. It also sells water on a wholesale basis to the Village of Larchmont. ae ❑ In 2021,the NYS Department of Health and EPA ordered the rtnno �J.l Westchester Joint WJWW to provide filtration for the water �. / a Legend source at Rye Lake in order to comply with surface water 4,11, —waterW rsea s treatment rules and control potentially harmful levels of ,+ n Watershed Boundaries%. • s MuniopalBovndary disinfection by-products,including haloacetic acids,or HAAS. • Water ouarrel,,,,,, �e F- SA- Freshwater Classes SASC reeh tet Classes e as s rn..rruudciu 'e_rno- o- ' • ��1.rar.raim avaare.sn�r - sa @ - La n9 slend Sound of AlememnesN GIS. sa ZMvtar fnuMy f.IK, m. Ellxaleei Raul.June MR \ Town Board April 10, 2024 Attachment A (Cont'd) ENVIRONMENTAL CONDITIONS: COASTAL ZONE The physical,chemical,biological,and aesthetic characteristics of the coastal area suffer significant damaging impact from pollution,siltation and flooding. The sources of much of this damage are the various watercourses carrying runoff from drainage basins which empty into Long Island Sound. ' ""at,..7 1.1dP7 >P5v.3 - \4 t- t ' N %SAPS I .Town ofMamar0ReeR strlegerTLarnmoni a d- `A: 1q+g taws of Mamaroneck•1711age or Larchm t >t W� Fa Coastal Risk Ennis a °4- 1 30 'Flood!nes f ,ABCoastal Eosion Hazard Area Raondaty; ryi' ,y°r g I ' ^s g ab „..'rr,,, w<.,* e y 7i g a ;� ram. v Yr s1. s f 9▪ y y+�� t il' • t. a 8'' '4,e' a ag e .-�__ va fiNr,, . i . ,A> , � anaa ` - /.:::;. .fin r . ,1 3 Uc'J `s''�� °Frwwv3 "-_ �'� 9a:` J"`�j's I \'^ 1' cs° °��spe, a'yr yr. >. Legend ,,• Bdt 4q � �/. �� ` F..,,, II ooalRo.Mar ' �v' �� V, ? C L ..,BaaIMB Fmmnls qq4 g •., 8 1 toe �j 3j '� r • wate2odes C: '9e �� 4"4!'3 ��,, a f,a "' e fry ,/ Watweounn . %` ® s, +"a3:` dd„'',. u+r wrry J he�ryF I+ja. \P, ffi`A6 Yearrow .,,°1 .6�o c a'5i' n�Fy t, Q�r4 FY! .. 100 Year FboE °,�` .4, M $^ "'e 9 *9 6 es DrE - Y".Atlwn v g� R �� .0 ' q' ', fir: r`. Rm 1l � " Legend #rw Z. .. -Mn�RaL mtls'Y - �&ril'aF wle nd ..� - ..,_...7 lJir ;' Co al E -Ion MaratlArea Boundary +'t co co ,_ • Germ riskf :1 Q a ■ Mph rat E'r r. .. Cali -Dad Sources Moderate nsk OM.5arws CD irnsnMMamarcnert 613, ! lawn al Marrvawck Ors Q �rWez2MMe.Csu rG13, Ji Slielluwcrmlal ereas assidesia Curly Gt. alMYSticO FMa Ma,Pr'ebarsd he a es 1 sea .1iasl.. ]�:r J by ` as r J CO -Elizabeth Peel June 2017 I r r r r I Ana P ENVIRONMENTAL CONDITIONS: CLIMATE CHANGE, SEA LEVEL RISE, STORM IMPACTS I' \ -. ` ?tAPto ;��`; ,eV \;" -,- ``:l The environmental impacts of climate change such as sea level rise, extreme Tian of t I amarnneck-oillt eof Lerehmear .,� c. '. a weather patterns, and pollution are elevating community concerns about by Predicted Sea 1 1 Rise t'el �y I,af� o %`°t°�' •ti J�'�` �a IS flooding (such as along and around Madison Avenue), waste management i1 .� : ✓ / o /Y ` practices (including food scraps(, energy utilization, and the emissions from r ` '` 6 �/ ,nw A y,�°,� y • �, • building practices,travel behavior,and Town operations. ee' II'e Cf/ `• "'� <'t '4{�e• t•fa1J Ea�f' J FLOODING AFTER HURRICAN IDA,SEPTEMBER 2021 e.q 'IV er, emm r.�'l,, ` = t. 4 itq' g r4p`:4 �s, 4B Ar, p fi• - � ..' ' '_%::&;;;;4.:bt:traile % '''titt7,.I. ,‘" -. - it > d �: s.s� a Y, \ r•1' pe , f` GREENHOUSE GAS EMISSIONS FROM TOWN OPERATIONS,2013-2920 'II t..ma•s ... f a p.., a n _+Q�Q ' lee doe v. 1000 h t / 6Bo soar a .a ®. [/r ,', // ,'. Legend • j '�" -, $u ldm5 Feetprm0 E 6aa.B 4 = i (D �' 12-Inches Sea Level Rue 4 406 N r 1,. 341nchea Sea Levey R. E Q LI (:.A ,+ -72-Inow,Sea Lev$R�ac W 209 cn Sw.rws Sr Mwas u5. a a Co,',Cn GIS. j• 2010 2914 2016 2016 2017 2016 2019 2020 b pe as Source:Town of Mamaroneck �MY*N.!J..Ma Town Board April 10, 2024 Attachment A (Cont'd) ECONOMIC CONDITIONS: JOBS HELD BY UNINCORPORATED MAMARONECK RESIDENTS vs JOBS LOCATED WITHIN UNINCORPORATED MAMARONECK Sectors Employing Mamaroneck Residents(2019) Jobs Located Within Unincorporated Mamaroneck(2019) Hearth Care and Social Assistance 13.0% Retail Trade 27.1% Educational Services 12,5% Educational Services 25.1% Finance and Insurance 11.4% Other Services(excluding Public Professional,Scientific,and Technical Services 11.3% Administration) 14.1% Retail Trade 7.7% Health Care and Social Assistance 6.4% Administration,Support,Waste Management 5.8% Transportation and Warehousing 4.7% &Remediation Professional,Scientific,and Technical Accommodation and Food Services 5.7% Services 4.4% Information 5.0% Accommodation and Food Services 3.6% Other Services(excluding Public 4.7% Finance and Insurance 3.3% Administration) Public Administration 3.8% Construction 2.8% Wholesale Trade 3.6% Arts,Entertainment,and Recreation 2.8% Construction 3.2% Real Estate and Rental and Leasing 2.3% Real Estate and Rental and Leasing 3.0% Wholesale Trade 1.6% Arts,Entertainment,and Recreation 2.7% Administration&Support,Waste Management of Companies and Enterprises 2.3% Management and Remediation 1.6% Manufacturing 2.0% so^,� s e^•usLHe�•• Transportation and Warehousing 1.6% 5.74ausc,a,,LHDData SD m m 0 0 w w ECONOMIC CONDITIONS: INFLOW i OUTFLOW OF WORKERS Flow of Workers and Residents(2019) • Employed in Unincorporated Mamaroneck 1,992 100.0% Employed in Unincorporated Mamaroneck But Living Elsewhere 1,869 93.8%, Employed and Living in Unincorporated Mamaroneck 123 6.2% Living in Unincorporated Mamaroneck 4,303 100.0% Living in Unincorporated Mamaroneck but Working Elsewhere 4,180 97.1% Living and Employed in Unincorporated Mamaroneck 123 2.9% INFLOW OF WORKERS AND OUTFLOW OF RESIDENTS � (2019) 1,869 . : ` 4,180 vs -rge • co MEM C.11_ source.Vs wnsus LEH�Sn, O3 Town Board April 10, 2024 Attachment A (Cont'd) ECONOMIC CONDITIONS: DESTINATIONS OF WORKERS Place of Employment for Place of Residence for Residents of Unincorporated Mamaroneck Workers Employed in Unincorporated Mamaroneck Place of Employment # % Place of Residence # New York City 1,827 42.5% New York City 506 25.4% Village of Mamaroneck 232 5.4% New Rochelle 231 11.6% White Plains 163 3.8% Unincorporated Mamaroneck 123 6.2% Stamford 128 3.0% Yonkers 114 5.7% New Rochelle 126 2.9% Village of Mamaroneck 96 4.8% Unincorporated Mamaroneck 123 2.9% Mount Vernon 64 3.2% Harrison 121 2.8% Village of Larchmont 39 2.0% Village of Larchmont 101 2.3% White Plains 37 1.9% Yonkers 99 2.3% Harrison 32 1.6% Rye 64 1.5% Stamford 25 1.3% Greenwich 58 1.3% Rye 25 1.3% source:Us Census LE ID data Seurce:VS census LEND Dara N O 0 U1 OD ECONOMIC CONDITIONS: WORKER DEMOGRAPHICS RACIAL AND ETHNIC CHARACTERISTICS IN 2019 5% of Working Mamaroneck Residents Identify as Black/African American 15% of Jobs Located in Mamaroneck are held by Workers Identifying as Black/African American 10% of Working Mamaroneck Residents Identify as Hispanic 23% of Jobs Located in Mamaroneck are held by Workers Identifying as Hispanic SEX CHARACTERISTICS IN 2019 46% of Working Mamaroneck Residents Identify as Female 55% of Jobs Located in Mamaroneck are held by Workers Identifying as Female CO CD 0 source:US Census LEHo Data Town Board April 10, 2024 Attachment A (Cont'd) a 1 it El , _ v.- • r•. --,. - 4' c•-•'.'ilk. AC, " 10 t' . ..t* •"?..11,, ... ' •..** .. . • .._ . _ - '•ctiril-,1164.' .. , ---1- -• ,i..... -51. . 1. '''.i...:iv' "" ,.--- .--- ' ..• ....,1..a ilif , '. , •.'ery , i F •.--It- , 1.. -.., je4;. 1 . - .. . ,tie. . • . ,'.''r ',if i• ...,, ,ii o-,. ! -7 , t . ,i ati• ig,-. , „,,,,N, .,. .... _ ..,, 4* ,. ...„2.• , .., _ ... . ,,....4.07^,ceifidiL"- i' V• 4 Ir • . - .., ... : , . I N. -...-.-....-.1..- .. ... gir,b,*., ar 4, -.411111.1kiliiiidlim~- 011.1111° ..„_. 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N'-T• INN/ - 4.: t. - of. , ,, s •--:-N-4.61- t" .t- f. ...)- Ilt.&O :: ttir. -. . ,b.. %: 1,-„,,,a ,.. 4• .Lep. ..0 4... $ , ' • - mot APPENDIX B RECORD OF COMMUNITY SUGGESTIONS ..•. ...K.. . . . kik' ' • - • _ . Page 111 of 518 Town Board April 10, 2024 Attachment A (Cont'd) SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK RECORD OF COMMUNITY SUGGESTIONS This appendix presents all the suggestions made by Town of Mamaroneck residents and stakeholders far implementing the goals,policies,and actions presented within the Comprehensive Plan.Although these strategies were used to inform the goals of the Comprehensive Plan,they have not yet been evaluated for their technical viability,financial costs,or expected effectiveness.As such,these suggestions are purely advisory and do not constitute an approved work plan.Over the long-term,the Town of Mamaroneck will consult this record of suggestions during the Town's annual budget preparations and capital planning process to ensure that the ongoing implementation of the Comprehensive Plan continues to consider the specific ideas put forth by the community. RECORD OF COMMUNITY SUGGESTIONS: HEALTHY COMMUNITY HC GOAL 1: ENHANCE RECREATIONAL AND OPEN SPACE RESOURCES PROPOSED ACTIONS HC POLICY 1A:ENHANCE VISITOR EXPERIENCE AT PARKS,TRAILS,AND OPEN SPACES HC ACTION 1A1:Allow additional uses at the Town's parks. Build an off-leash,enclosed dog park with amenities,such as benches and tables. Attract more users at parks by adding features like benches,dog bag collection stations,picnic tables,lighting,clean drinking fountains,and more public bathrooms. Establish community gardens with allotments for residents to grow vegetables. HC ACTION 1A2:Continue to maintain,improve,and beautify the Town's parks and recreational facilities. Create a citizen-based committee responsible for green stewardship of parks,trails,and waterfront. Improve and expand Town playgrounds. Adopt beautification and landscaping improvements at park and conservation areas,such as tree pruning,flower gardens,and removal of invasive plants and poison ivy. Enforce maintenance of fields and open space after use by organized sports. Create pocket parks. Reduce pollution and trash in parks and trails by installing more trash cans,recycling bins,and compost bins. Replace railings on the Hommocks Conservation Area viewing platform. Replace aging sidewalks in parks with wider sidewalks that are up to code. Remove and replace existing walkways,sidewalks,and concrete curbing at Memorial Park. Reconstruct Hummocks Pool Complex to add new pool,hardscape,shade structure,landscape,and spray pad. m Resurface Memorial Park tennis courts or renovate them to include four doubles courts and possibly two pickleball courts. (D O 1 cc SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK PROPOSED ACTIONS 411. Renovate Memorial Park comfort station. HC POLICY 1B:OPTIMIZE PERFORMANCE OF ATHLETIC FACILITIES HC ACTION 181:Redesign,renovate,and maintain existing athletic facilities. Explore improvements to existing athletic facilities,including drainage and lighting. Inventory existing recreation assets,programs,costs,gaps,and administrative structures. _ Work with Villages and community groups on improving Town fields to better serve students and sport registrants. - Remodel the contiguous space behind Hommocks school,including Hammocks Field,Alma Field,and the parking lot. - Repair,fill,and repave the Town's portion of the parking lot. Renovate Hommocks Field by building it back up,re-leveling,removing grass and weeds,and planting new grass seed. Study the removal of fence at Hommocks field. Consider parking improvements to Hommocks field,and improve traffic congestion at Memorial Park. Work with the Village of Mamaroneck and school district to remodel the Mamaroneck High School baseball field into a multi-sport turf field for a variety of school and community sports programs. Add lighting at Hommocks field. Improve the ice rink,such as by restoring heat and air conditioning in the lobby,installing air conditioning in the offices,and installing new air ducts,louvers,and fans to aid in dehumidificati the building and fresh air circulation.Upgrades to existing rink envelope mechanical systems and ductwork will improve control and ice sheet maintenance. Upgrade and maintain the Town's playgrounds,like by replacing playground equipment at Sheldrake and Memorial Parks. HC ACTION 1132:Explore the potential for creating additional athletic facilities. Create an inventory of spaces within the Town that could potentially be used for creating new recreational spaces,athletic fields,playgrounds,and active recreation(indoor lap pool,outdoor pool,tennis,pickleball courts). Investigate purchase of any available private property for public recreational use. Explore use of eminent domain to create more athletic facilities. Leverage new developments and private donations to expand or create new fields and courts. Work with the developers of Hampshire to create a public/private partnership where residents can have access to the facilities,but current management takes lead in maintaining and administering programs,grounds,and the Club House. Ask for sponsors/businesses/corporations to support a recreational campaign. Use parking lot near Central School and build pickleball/racquet ball/paddle courts. Increase location of new athletic fields to areas that do not require paving. Work with the Village to create a structure to hold a synthetic field above the parking at the Lardimont Train Station and above the parking behind Richbell Apartments. Review impacts of synthetic fields if new fields are installed. HC ACTION 183:Explore adopting operational changes and user fee modifications that maximize utilization,inclusiveness,and accessibility of existing and future recreation facilities Allow more sports leagues and residents to use existing athletic fields. co, Make Hommocks field available to Hommocks Middle School students when not otherwise in use. ro co 0 cn Co 2 Town Board April 10, 2024 Attachment A (Cont'd) SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK PROPOSED ACTIONS On weekends and during extended hours and the off-season,provide more access to existing recreational facilities(hockey rink,pool,tennis courts). Reduce fees for recreational areas and facilities{pool,courts,and hockey rink)through single-use fees,senior and student discounts,and/or discounted fees during the off-season. Offer more sports programming far children to play and explore sports,such as spring hockey camps. HC POLICY 1C:ENCOURAGE SHARED USE OF PUBLIC RECREATIONAL SPACES HC ACTION 1C1:Work to improve coordination and collaboration with the Villages,school district,and community groups. Designate a representative from each of the three localities to serve on a tri-local recreation committee. Host quarterly joint meetings between the recreation committees of the Town and two Villages. Host an annual recreation summit for residents from all three localities to recreate together and think about ways of improving Town-wide recreation facilities. Form a local Larchmont-Mamaroneck Athletic Council that includes representatives from all local youth sports organizations,the Community Resource Center,the school district,and social workers from Padres Unidos. Coordinate and partner with the Villages to better share the recreational facilities. HC ACTION 1C2:Enhance physical access to nature areas,parks,and trails. Regularly clear trails of obstructions,debris,and overgrown vegetation. Replace the old pedestrian bridge on sheldrake River Trail. Connect all trails,parks,and nature areas through safe walking and bicycling paths. Install more trail blazers. Improve and provide more parking opportunities at nature areas,parks,and trail heads. Post educational signs or kiosks,and add wayfinding signage. Create designated bicycle trails{sheldrake,Hommocks conservation area). CO CD 0 cn 00 3 SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK HC GOAL 2: ENHANCE OPPORTUNITIES FOR COMMUNITY GATHERING PROPOSED ACTIONS HC POLICY ZA:OPTIMIZE FUNCTIONALITY AND VARIETY OF COMMUNITY SPACES AND PROGRAMMING HC ACTION ZA1:Improve the physical condition of existing indoor and outdoor community spaces,and create new places for gathering. Create a community room or center. Create a safe space for young adults to gather,like a youth center with teen and young-adult-centered programming. Renovate the senior center to accommodate greater breadth of community activities. Use Mamaroneck High School far pop-up structures for education and lectures and/or music and food. HC ACTION 2A2:Provide community programming to serve all segments of the Town's population. Offer and better publicize more community-building programs and seasonal events(parades;music and movies in the parks during summer;window decorating). Provide more enrichment programs for seniors like hobby groups and volunteer opportunities. Provide Town meeting rooms and areas for art and play. Ensure equitable access to Town recreational programs by underserved populations,possibly through a program funded by donations given with recreation fees. Add bilingual Town staff for Senior Center and Recreation Department. Provide educational programming on Town history that includes acknowledgment of indigenous land settlement. HC GOAL 3: ENHANCE COMMUNICATION AND PUBLIC ACCESS TO INFORMATION PROPOSED ACTIONS HC POLICY 3A:PROVIDE RESIDENTS WITH CLEAR AND UPDATED INFORMATION ABOUT TOWN EVENTS AND INITIATIVES HC ACTION 3A1: Improve the performance and operational efficiency of existing and new communication channels. Provide multi-lingual translations. Adopt a budget line for LMC-TVfcommunication channels. Use a variety of communication technologies,including tenting,social media,and press releases. Bring final Comprehensive Plan into the schools to ensure parents and student communities know about the plan. -D N CD CD CT1 0 Ctt CO 4 Town Board April 10, 2024 Attachment A (Cont'd) SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK HC GOAL 4: ENSURE EFFICIENT AND EQUITABLE SERVICES, UTILITIES AND GOVERNMENT PROPOSED ACTION' JAIL HC POLICY 4A:OPTIMIZE PHYSICAL CONDITION OF TOWN'S INFRASTRUCTURE HC ACTION 4A1:Make upgrades to Town Center building and facilities. Replace windows and HVAC and repair brickwork at Town Hall. Repair Tree Garage in Maxwell Avenue Highway Department Yard,including relocation of building front wall,foundation improvements,creation of new storage loft,and bringing roof up to code. Replace existing parks department building to eliminate mold,safety,and code issues,and replace sign shop production office. Replace bay doors on old garage. Replace worn flooring,paint,lockers,and fixtures at police station,including creating new women's locker room and lactorium for nursing mothers. HC ACTION 4A2:Upgrade,strengthen,and protect the telecommunications and utility infrastructure in the Town's neighborhoods and districts. Provide public Wi-Fi,and facilitate better alternative broadband. Facilitate better cell service,especially along Weaver by facilitating the installation of a cell tower by Bonnie Briar Country Club. Address frequent power outages by burying power lines where feasible. Automate reservoir valve and level reads to improve safety when taking measurements. Dredge Duck Pond in Larchmont Gardens to remove sediment buildup. HC POLICY 48:OPTIMIZE DELIVERY OF MUNICIPAL SERVICES HC ACTION 4B1:Maintain efficient waste management services. Continue to identify cost efficient ways of collecting refuse at commercial and residential sites in Town. HC ACTION 4B2:Ensure cleanliness of the Town's public and private space. Sweep and remove garbage and litter from streets more often. Remove graffiti near parks and railroad and wherever else it appears. Enforce property maintenance laws to prevent trash and vegetation from encroaching on sidewalks and streets. HC ACTION 4B3:Address service needs of lower income,elderly,and limited-ability households. Establish a community wholesale food pantry. Offer more services and programming for seniors,including those in underserved populations(discounted access to recreational facilities;discounted food access;counseling and mental health care services;multi-lingual translation at the senior center;social programming). CD tSD 0 m 5 SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK RECORD OF COMMUNITY SUGGESTIONS:QUALITY NEIGHBORHOODS QN GOAL 1: ENSURE A BALANCED APPROACH TO DEVELOPMENT AND PRESERVATION PROPOSED ACTIONS QN POLICY 1A:PRESERVE THE TOWN'S EXISTING NEIGHBORHOOD-SCALE,QUALITY OF LIFE AND SMALL-TOWN FEEL QN ACTION 1A1:Update land use regulations to ensure that new development,alterations,additions,and demolitions/rebuilds take into account the surrounding neighborhood and tree canopy. Update zoning,subdivision,site plan,and Board of Architectural Review(BAR(regulations and the land use approval process to ensure.that housing demolitions,new development, redevelopment,and expansions of existing single-family homes harmonize with the physical character of the surrounding area,such as; - Limiting the size of replacement homes to a percentage of the prior home. - Applying site plan requirements to residential expansions that leave only a single wall or the original foundation and/or subfloor. - Amending Town Code Section 178-4(2)to reflectthat tear-downs of this nature constitute removal of 70%or more of the square footage of the existing principal use. Amend Code Section 178-12 to set clear,objective standards for reviewing site plans that will adequately address and limit specified impacts on neighboring properties,such as shadows, and to define its terms,or apply definitions from other code chapters as necessary,to ensure clarity. Require standards limiting impacts,as well as planning hoard approval,for accessory uses like swimming pools,generators,and AC condensers that impact neighboring properties and/or sensitive environmental areas,such as wetlands or watercourses. ON ACTION 1A2:Continue to engage residents in the Town's development and ensure appropriate public notice. Increase use of social media to share information,announce land use meetings,and encourage greater resident involvement in Town planning initiatives. Partner with community organizations,the school districts,faith-based organizations,and neighborhood associations to distribute updates on the Comprehensive Plan's implementation. ON ACTION 1A3:Evaluate land use laws and application processes to ensure efficiency and consistency. Undertake comprehensive audit of the Town's zoning and land use laws to ensure that codes and regulations are dear,communicative,and consistent. Work with Town land use and zoning committees to review existing procedures and identify opportunities to increase transparency and consistency. Ensure that different uses and types of development be treated the same as similar uses and types of development,regardless of the designated zoning district or whether a particulartype of application is sought.For example,(i)some types of establishments need special permits where others do not;(II)conditions applicable to pools and generators which only apply when in wetlands and watercourses;(iii)term length and enforcement methods for special permits;(iv)zoning designations evaluated and updated;(v)zoning districts evaluated to reconsider allowable principle,special,and accessory uses;and(vi)bulk regulations updated to address undersized residential lots.The current regulations in 240-70 should address this without encouraging the creation of new,undersized lots by subdivision. Section 240-64 of the Town Code should be reviewed as to why the applicant for extension of a previously issued special use permit is required to demonstrate that there has been no change in circumstances in the area,which would require the planning board to deny such extension,and to decide how an applicant would demonstrate it. QN ACTION 1A4:Examine possibilities for the planning and zoning boards to be more expansive their review of potential impacts from proposed developments. -D Clarification needed as to whether planning board can request architectural review for residential development and/or whether the zoning code should incorporate mandatory design pt features into zoning regulations and/or whether the planning board has authority to impose aesthetic requirements, rQ Clarification needed as to whether planning board has authority to impose bulk regulations that are more restrictive than zoning regulations would otherwise be. tD -d 0 01 co 6 Town Board April 10, 2024 Attachment A (Cont'd) SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK PROPOSED ACTIONS Clarification needed as to whether,and under what circumstances,the planning board can rnquir e shadow studies in connection with residential site plan applications. QN POLICY 1B:CREATE MORE VIBRANT MIXED-USE CENTERS QN ACTION 1B1:Develop redevelopment strategies for areas supported by infrastructure. Evaluate the viability of intensifying and diversifying development in select areas of the Town,including Madison Ave.,Myrtle Blvd.,Vine St.,Fifth Ave.,Boston Post Rd.(including the Senior Center),and areas around the Larchmont Metro North Station. Identify parcels ripe for development and strategies for their potential reuse. Amend zoning,where appropriate,to accommodate new development consistent with the scale and design of the surrounding neighborhood. Increase roadway,sewage,parking,and school capacity,where and when necessary,to accommodate new growth. Consider a development impact fee for luxury housing developments to assist community via infrastructure improvements,park upgrades,or donations to the school district. Study specific lands on which school district can expand if needed(new land or repurposing existing buildings).If none can be identified,consider a cap on residential development. QN GOAL 2: CREATE A MORE DIVERSE HOUSING STOCK PROPOSED ACTIONS -all1=11 QN POLICY 2A:DIVERSIFY THE TYPES OF HOUSING AVAILABLE FOR ALL RESIDENTS ACROSS DIFFERENT AGES,ABILITIES,INCOME LEVELS AND HOUSEHOLD TYPES,WITHIN THE TOWN QN ACTION 2A1:Encourage reuse of underutilized properties for housing. Identify opportunity sites for housing development(such as Fifth Ave.,Boston Post Rd.,Staples shopping center,Senior Center,behind the stores on Mamaroneck,around the train stations, underutilized municipally owned sites,Town-owned parking lots,old gas stations,and industrial locations). Assess feasibility of new housing development on opportunity sites. Perform outreach to housing developers to promote collaboration on the redevelopment of candidate sites. QN ACTION 2A2:Determine if there are any existing regulatory barriers to the development of multifamily housing,senior housing,smaller homes,and affordable and missing middle housing. Amend zoning to allow a more diverse variety of homes in appropriate locations in the Town(multifamily,low-rise apartments,duplexes and two-family homes,townhornes,condominiums, ADUs). Explore the allowance of accessory dwelling units In single-family neighborhoods where they can be created in a visually unintrusive manner. Revise building regulations that restrict the subdivision of large-lot properties in areas conducive to greater housing density. vConsider Universal Design principles in future development. to to C-O [r-t CO 7 SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK QN GOAL 3: PROMOTE A MORE INCLUSIVE RESIDENTIAL POPULATION OPOSED ACTION AIM ON POLICY 3A:INCENTIVIZE THE CREATION OF MORE AFFORDABLE HOUSING UNITS QN ACTION 3A1: Regularly evaluate opportunities for improving access to affordable housing. Educate and engage community in.dialogue around affordable housing issues through community forums,in partnership with community groups and not-for-profits. Identify concrete action steps to create more opportunities for affordable housing in the community,Including homeownership,multi-family units,and ADUs. QN ACTION 3A2:Explore potential modifications to the Town's Fair and Affordable Housing policy that specifies the number of affordable units required for new developments. Explore higher shares of affordable units in new multifamily developments. Explore pathways for increased affordability levels through a variety of steps,including modifications to the Town's inclusionary housing policy,coordination with the State and County through direct subsidies,contributions of publicly owned land,and the creation of an affordable housing trust fund,etc. Ensure high quality standards for affordable housing units through similar design standards as those for market-rate units(flooring,cabinets,bathrooms,appliances,etc.). QN ACTION 3A3:Explore opportunities to access affordable housing funding assistance from County,State and Federal governments,as well as not-for-profits. Identify funding opportunities in the Consolidated Funding Application. Coordinate with Westchester County and NYS HCR on housing programs. QN ACTION 3A9:Promote community awareness of rental assistance programs to help individuals locate affordable housing units within the Town. Track federal programs that expand eligibility for rental assistance. Increase the supply of housing units for which housing choice vouchers can be used. fl-l t7 N t0 0 1Ja Co 8 Town Board April 10, 2024 Attachment A (Cont'd) SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK RECORD OF COMMUNITY SUGGESTIONS:SAFE CONNECTIONS SC GOAL 1:BALANCE THE MOBILITY NEEDS OF PEOPLE AND CARS PROPOSED ACTIONS SC POLICY 1A:PRIORITIZE COMPLETE STREETS AND PATHS THAT ARE ACCESSIBLE,SAFE AND CONNECTED TO DESTINATIONS THROUGHOUT THE TOWN SC ACTION 1A1:Undertake physical improvements to pedestrian and bicycle infrastructure. Install sidewalks,dedicated bicycle lanes on roads,and off-street,multi-use paths to calm traffic and connect neighborhoods to major Town destinations like train stations,commercial areas,parks,trails,schools,and waterfront(Rockland,Forest,Fenimore,Weaver near Bonnie Briar Country Club,Boston Post,Old White Plains,Bryson,Palmer,Myrtle,lakeside,Palmer, Leatherstocking,and access into the Village of Larchrnonti. Require site plan and subdivision applicants to install sidewalks and appropriate landscaping along their road fronts. Support pedestrian mobility for persons with disabilities by installing AAA compliant sidewalks,curb cutouts,and shoulders along roads leading to major destinations. Plant trees and landscaping along sidewalks and street medians. Improve physical condition of sidewalks at key locations(Weaver,Edgewood,Palmer,Fenimore,Washington Square,Maple Hill,Howell,Meadow Place,Cadeon,and Hawthorne). Enforce property maintenance regulations to ensure homeowners keep sidewalks clear of debris and vegetation. Create a Mobility Action Plan. Extend sidewalk widths to accommodate both foot and cyclist traffic. Pilot quick-build/pop-up bicycle lanes for designated days promoting walking/cycling such as Walk/Bike to School Week or weekend events with pedestrian/bicycle only zones. SC ACTION 1A2:Improve roadway operations to enhance pedestrian and bicycle safety. Install signage,lighting,crosswalks,and signal systems that support all users at key locations(train stations;schools,trail,and park access points;entrance to the upper parking deck on Myrtle;and busy intersections like Preston/Myrtle,Myrtle/N.Chatsworth,N.Chatsworth/Newlefferson,Palmer/Weaver,and intersections along Weaver fram Sheldrake to Hommocks Middle School). Install dedicated signals for cyclists,and narrow roads for vehicles_ SC GOAL 2:ENHANCE TRAFFIC SAFETY AND FLOW THROUGHOUT THE TOWN PROPOSED ACTIONS SC POLICY 2A:MAINTAIN AND IMPROVE ROADWAY INFRASTRUCTURE N ra SC ACTION 2A1:Study traffic conditions and feasibility of design alternatives for key roadways and intersections. Iv 0 O of 00 9 SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK PROPOSED ACTIONS Mil liiir Complete a broad Town-wide traffic study that examines volumes,access,and safety concerns. - Explore redesigning dangerous intersections(N.Chatsworth/Myrtle,Madison/Jefferson,at Hommocks Middle School,I-95 exit,and Myrtle/Weaver). Explore redesign of traffic patterns along busy streets(Weaver near Hommocks,Boston Post Rd.,Weaver,N.Chatsworth,Edgewood,thruway entrance,and Washington Square). Improve street connectivity to Town destinations(shopping centers,parks). Retrofit streets to accommodate emergency vehicles where necessary,especially in northern end of Town. SC ACTION 2A2:Undertake physical improvements to roadway infrastructure. Repair potholes and uneven pavement and resurface roads(Boston Post Rd.,Old Hammocks,Manor,Forest). Replace dilapidated guard rails on Old White Plains Road. Remove and replace structurally deficient bridges(Waverly Ave.Bridge,including relocation of utilities and ROW acquisition,and East Valley Stream Bridge). Subject to traffic study,install traffic calming measures like speed bumps,speed registering signs,traffic light cameras,and landscaped medians in neighborhoods at key intersections (Palmer/Weaver to Turtle Park,Murray/Memorial Park to parking lot,N.Chatsworth/Larchmont,Myrtle,and Myrtle/Weaver). Trim vegetation to improve visibility on key road segments(Glenn,Murray,Brookside,and West Garden). Subject to traffic study,modify roadway design at selected locations: - Traffic roundabouts at Madison,Jefferson,Maxwell,Fifth,and the 1-95 exit/entrance. - I-95 N access from intersection of Weaver/Harmon. Reconfigure Madison Ave.and its intersection with New Jefferson St.and the 1-95 ramp. Eliminate on-street parking where appropriate. SC ACTION 2A3:Modify roadway operations,directional signage,and traffic regulations. Change Roadway Circulation and Geometry: - Where appropriate,move stop lines closer to intersections. - Make Preston one-way towards Myrtle. - Coordinate with County to make Murray Ave.one-way during Murray Ave.School pickup. - Restrict commercial truck routes to reduce noise and traffic on local streets,especially in Washington Square. - Restrict commercial trucks on Myrtle unless making a local delivery. Explore and coordinate with State/County to install dedicated turn lanes at key intersections(Murray/Weaver,Boston Post Rd./Palmer,along Weaver,I-95/Myrtle,Boston Post Rd.near Stop and Shop,and et Trader Joe's), Adjust traffic lights,signs,and signals: - Add dedicated left-hand signals at key intersections(Boston Post Rd./Palmer,along Weaver,1-95/Myrtle,at the Village Shopping Center exit,Boston Post Rd.near Stop and Shop,and at Trader Joe's). - Install traffic lights at dangerous intersections(Maxwell/Madison,1-95/Myrtle,N.Chatsworth/thruway,New Jefferson/N.Chatsworth,Madison/Washington Square off 1-95).Replace and upgrade existing traffic signals and controls at the intersections of Myrtle/Murray,Palmer/Richbell,and Murray/Forest. - Install electronic speed signs along Myrtle in both directions. - Add clearer signage to the entrance to 1-95. - Add stop signs and traffic lights in underserved areas to ensure traffic safety. Add visible street signs,streetlights,and wayfinding signage throughout the Town for important destinations,including better signs for the right-hand turn from Murray to N.Chatsworth. 01 t0 Advocate for police to continue to enforce the speed limit. IJ O_ Cr Oa 10 Town Board April 10, 2024 Attachment A (Cont'd) SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK PROPOSED ACTION SC ACTION 2A4:Coordinate with other entities on access,safety,and traffic flow improvements. Work with NYS DOT to improve truck flow and safety along Weaver. Work with school district to increase school bus service and stagger school arrival and dismissal times. Work with all three municipalities to persuade NYS to implement proposed changes that affect Route 1. Work with school administrators and parents to improve traffic,street parking,and safety conditions around schools. Work with the Villages an a community shuttle. SC GOAL 3: ENSURE PARKING FACILITIES ARE EASY TO ACCESS, EFFICIENTLY OPERATED, AND WELL-DESIGNED 'ROPOSED ACTIONS 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 SC ACTION 3A1:Manage the number of parking spaces where needed. Evaluate building parking lots or structures at train stations and near multifamily housing. SC ACTION 3A2:Adopt operational changes,signage,and physical improvements that make it easier and faster for drivers to find parking spaces at existing parking facilities. Assess ways of making it possible to pay for parking via a phone application. Explore different modifications to metered parking,including providing first 15 minutes free of charge,payment exemptions for nearby residents,and total elimination of parking fees. Enforce parking regulations(Myrtle/N.Chatsworth parking lot). Provide enhanced security at Myrtle parking lot. Repair public garage on Myrtle by coating underside of parking deck to prevent leaking water that causes calcium damage to parked cars. Consider letting non-commuters purchase one-to-two day parking passes to use in Lot 3 for train. Assist with creating a loading tone at the Murray entrance to 14 N.Chatsworth. Review County's Transportation Demand Management Toolkit. SC ACTION 3A3:Undertake urban design,landscape,and operational modifications that help reduce the visual blight and adverse environmental impacts created by parking facilities. Locate parking lots and structures behind land uses and away from sidewalks. Plant trees and landscaping within parking lots. 73 as co co N Iv 0 CD co 11 SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK SC GOAL 4: ENHANCE TRANSPORTATION OPTIONS AND CONNECTIVITY OPOSED ACTIONS 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 SC ACTION 4A1:Expand bicycle,pedestrian,and mass transit infrastructure to improve access without using an automobile. Explore potential for free shuttle or shared rides between train stations and Town destinations. Coordinate with the Village to explore a bicycle share program that connects higher density neighborhoods,business districts,and the waterfront. Coordinate with the Village on a program for pay-to-ride electric scooters. Install bicycle infrastructure along bicycle paths and at significant Town destinations. Install more EV charging stations and related infrastructure throughout Town,especially at train stations and parking lots. Require EV stations for all commercial properties. Work with other agencies/authorities(i.e.,coordinate with the Villages of Larchmont and Mamaroneck and the Westchester County Department of Public Works and Transportation) that have jurisdiction over Boston Post Road and Palmer to redesign and/or install barriers to improve bicycle safety along these major routes to and from school. Build a pedestrian high line/overpass. Install canopies(solar?)to cover areas so cyclists do not travel in the rain. Mark bicycle lanes as part of the Town's road maintenance program. SC ACTION 4A2:Work with other agencies to improve transit access. Support MTA's maintenance of the train stations. Advocate and coordinate with Westchester Beeline for more frequent bus service,more stops between the Town and the Villages and NYC,and greater schedule reliability that reflects existing need. Review the County's Mobility&Transit Plan. Ask the school to explore the purchase of electric school buses for Mamaroneck schools. Ask the school district to explore providing bus service for school children. co CD CD IJ CO 0 CO 12 Town Board April 10, 2024 Attachment A (Cont'd) SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK RECORD OF COMMUNITY SUGGESTIONS: RESILIENT ENVIRONMENT RE GOAL 1: PRESERVE THE SCENIC,VISUAL,AND ECOLOGICAL VALUES OF OPEN SPACES, NATURAL AREAS,TREE CANOPY,WETLANDS AND VEGETATION PROPOSED ACTIONS. RE POLICY 1A:LIMIT THE ADVERSE IMPACTS OF HUMAN ACTIVITY AND DEVELOPMENT ON THE TOWN'S NATURAL ENVIRONMENT RE ACTION 1A1:Protect the Town's open space,wetlands,and natural areas. Acquire more open space,potentially from privately owned recreation areas. Work with the Villages to protect the green spaces cataloged in the Town's open space inventory. Protect critical environmental areas from development,including the East Creek area and Premium Marsh. Focus public support for redeveloping existing sites instead of new construction on environmentally sensitive land. Mitigate environmental impacts that may be associated with development. Conduct an updated natural resource inventory. RE ACTION 1A2:Maintain,protect,and expand the tree canopy and vegetation in the Town. Create and implement a tree management plan aimed at identifying protected trees and vegetation and providing strategies for their maintenance. Strengthen the Town's tree removal regulations to ensure new development does not result in a smaller tree canopy,eliminate the 20,000 sq ft exemption,include more stringent penalties I removing trees without a permit,and limit removal of trees to accommodate utilities. Enforce the tree code and penalize those who ignore the tree code.Distribute materials at house closings to educate people about the tree code. Require a permit for tree removal. Amend Subsection F of Town Code section 178-12 to define"major stands of trees"and include specified review criteria for site plan approvals. Change sidewalks from hard edge to permeable paving to save large trees and create curb cuts at roads in front of homes. Educate residents about how to remove invasive plants,protect the trees in their yards,and plant native and pollinator-friendly species. Create a local tree subcommittee of the Sustainahility Committee to assist the Town in reviewing and evaluating tree removal permit applications and tree replacements. Remove invasive plants. Plant new native trees and plants,especially along the 1.95 corridor to mitigate traffic sounds and pollution;along the Sheldrake Riparian Zone to enhance wetlands;and on municipal land. Expand the memorial tree planting program from 40 trees/year to 100 trees/year. Promote family tree plantings through school efforts or defer taxes for families that contribute to purchasing of trees. Study potential viability of financial incentives for tree plantings on private property. Update servers and software to improve mapping access for Town staff in the field. Review and update local ordinances to ensure they sufficiently protect and expand tree cover and vegetation based on current best management practices. RE ACTION 1A3:Support efforts that protect and restore the quality and function of the Long Island Sound ecosystem. Protect and restore State Significant Coastal Fish and Wildlife Habitat and locally designated significant habitats. N to m Protect and restore all tidal and freshwater wetlands. tV 0 cH CO 13 SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK POSED ACTIONS RE ACTION 1A4: Reduce sources of noise and air pollution in the Town. Restrict the use of outdoor gas-powered equipment and rock removal to times and levels that respect neighbors. Adopt and enforce anti-idling ordinance. Switch from gas-powered leaf blowers to electric-powered leaf blowers. Extend the existing seasonal ban to a year-round ban on the use of gas-powered leaf blowers for commercial and private residential use,municipal properties,institutions,and clubs. Enforce noise ordinances for yard maintenance equipment and construction activities,especially at golf courses. Create a noise ordinance for residential activities. RE GOAL 2: PROTECT AND IMPROVE WATER QUALITY AND SUPPLY IN THE TOWN PROPOSED ACTION RE POLICY 2A:ENSURE THE USE OF BEST MANAGEMENT PRACTICES TO MINIMIZE POLLUTION OF RIVERS,STREAMS,AND COASTAL WATERS RE ACTION 2A1:Seek to eliminate direct or indirect stormwater discharges into all waterbodies and flood-prone areas of Town. Identify and seek to eliminate all illicit connections that carry stormwater runoff into the sanitary sewer system. Wherever feasible at a reasonable cost,eliminate existing on-site sewage disposal systems and replace by direct connection to the public sewage disposal system. RE ACTION 2A2:Manage land use activities aimed at minimizing pollution of rivers,streams,and coastal waters. Require new development,redevelopment,and alterations to protect vegetated buffers,including wetland buffers,maintain existing vegetation an a site,and add appropriate vegetation to the site. Condition new development and activities that interfere with vegetated and wetland buffers on: - Reducing the need for watering,fertilizing,and pesticide application via planting native plants in landscaping and revegetation of sites. - Wherever feasible,retaining,protecting,and supplementing natural vegetation,in particular,trees. - Minimizing erosion by eliminating or modifying adverse practices such as stripping vegetation,regrading,or undertaking other development. Installing permanent(final)vegetation and erosion control measures as soon as possible. Require new development and redevelopment to employ best management practices like green infrastructure(e.g.,retention ponds)to reduce the extent of existing and proposed impervious surfaces,mitigate beyond a"no net increase"in the rate of storm water runoff insensitive locations,and collect and treat stormwater runoff from an entire site. RE ACTION 2A3:Use Town operations and infrastructure installations to demonstrate innovations in water quality protection and stormwater control. Include green infrastructure in new parks department building construction,including by planting native plants and shrubs. Include green infrastructure in redesign of Madison Ave.and its intersection with New Jefferson St.and the 1-95 ramp. - Encourage installation of rain gardens in various large parking lots(Hommocks,Stop n Shop/Gap). CO rp Create a green infrastructure strategy/team with Town personnel,local homeowners,and infrastructure specialists to provide working maps with locations of trouble spots. N Evaluate potential water quality improvements for Highway Department yard. R) 0 {h co 14 Town Board April 10, 2024 Attachment A (Cont'd) SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK PROPOSED ACTIONS Work with school to have children educate adults about green infrastructure.Ask schools to give credits and add community service requirements. Install pervious open-grid pavement systems for roads and sidewalks. Change sidewalks from hard edges to permeable paving to save large trees. Limit using pesticides on municipal property. Plant a large tree canopy on both sides of Boston Post Road. Add native plants and shrubs to Town properties. RE GOAL 3: PREVENT AND MINIMIZE POTENTIAL FLOODING FROM EXTREME WEATHER EVENTS PROPOSED ACTIONS RE POLICY 3A:UNDERTAKE INFRASTRUCTURE IMPROVEMENTS AND NATURAL RESOURCE PRESERVATION AND COMMUNITY ACTIVITIES AIMED AT FLOOD PREVENTION RE ACTION 3A1:Upgrade existing stormwater infrastructure. Improve or replace stormwater drain systems at selected locations: - Easement between Murray/Colonia and Homer and Myrtle Blvd. - Adams St./Lafayette Ave. - Highway Department Yard drainage facilities,including connecting hopper area trench drain to existing piping and oil water separator structure. - Myrtle Blvd./East and West Brookside Rd. - Train station Area. - Along Towns waterways. - Along Country Road. - Pine Brook culvert. - Washington Square Area. Install catch basins at selected locations: - Nancy Lane with pipe connection to drainage system on Palmer Ave. - Beechmont Lake(in coordination with New Rochelle). Reestablish catch basin inlet filters at approximately SO Town drainage structures. Purchase and install water level monitoring instruments,signal transmitter,and controls for remote valve operation at Larchmont Dam. Evaluate current condition of existing underground stone culvert within roadbed of Fenimore Road and opportunities for flood mitigation improvements and access/maintenance. Require new development and redevelopment to install retention and drainage infrastructure to keep all stormwater runoff on-site. ps Promote green infrastructure practices where feasible,including permeable paving and bioswales. Seek funding from all available sources to upgrade storm water system. Iv 0 Ul oo 15 SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK PROPOSED ACTIONS RE ACTION 3A2:Promote community awareness about best practices in stormwater management and publish this information to make it available to residents. Publish materials on techniques for introducing green infrastructure on private property. Host community education events on flood prevention techniques like planting native species and trees and installing permeable paving,etc. RE ACTION 3A3:Preserve and restore natural protective features and natural resources. Continue to limit development in natural areas like parks,open spaces,wetlands,and forested areas that help collect and channel water in ways that prevent flooding. Minimize development on natural catchment areas,such as wooded areas and wetlands. Optimize river flow through removal of obstructions and reconnection of floodplains- Implement relevant actions from the Resilience Implementation Strategic Enhancement(RISE)and Local Waterfront Revitalization Program. Ensure alternative energy systems do not interfere with coastal resources,including migratory birds and coastal processes. 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 RE ACTION 4A1:Ensure new buildings,additions,expansions,and other structures are sited and constructed in a manner that protects lives and minimizes damage to property. Secure FEMA funding to reimburse homeowners who improve homes to avoid flooding. Seek to improve resiliency of the Town's infrastructure so it can withstand natural disasters and storm events. Consider sea level rise when siting and designing projects involving substantial public expenditures and when approving other development. Consider requiring property owners to install permeable paving in driveways in flood-prone areas where feasible. tv N IV -d 0 Crt Co 16 Town Board April 10, 2024 Attachment A (Cont'd) SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK RE GOAL 5:REDUCE THE TOWN'S CARBON FOOTPRINT PROPOSED ACTIONS RE POLICY 5A: ADOPT BEST PRACTICES IN ENERGY CONSERVATION,BUILDING DEVELOPMENT,WASTE MANAGEMENT,TRANSPORTATION OPERATIONS,AIR QUALITY MANAGEMENT AND COMMUNITY OUTREACH THAT DIRECTLY ADDRESS CLIMATE CHANGE RE ACTION 5A1:Reduce carbon emissions and support energy efficiency and renewable energy use in municipal and community buildings,transportation,and infrastructure. Replace windows at Town Center and other municipal buildings with energy.efficient,commercial grade windows. Facilitate installation of renewable energy systems. Upgrade all outdoor lighting to more efficient and/or solar technology. Install water efficient fixtures in municipal buildings. Upgrade HVAC equipment in municipally owned buildings. Participate in the NYS Green Purchasing Communities Program,committing to follow GreenNY purchasing specifications that the NYS government uses. Add solar panels on Town owned properties and schools. Opt into C-PACF to facilitate energy efficiency upgrades. Develop a plan to phaseout the use of fossil fuels in municipal facilities,replacing them with renewable energy systems,such geothermal heat pumps. Utilize a green or sustainabiiity rating system for infrastructure improvement projects. Implement a water conservation and reuse program. Create carbon reduction targets in three,five,and ten years. Consider use of low-carbon concrete in road and building construction and maintenance work. _ Expand capacity in the grid for electric dependency. Adopt green parking lot standards. Facilitate or require new construction to incorporate green building practices. Develop a refrigerant management plan for Hammock's ice rink to minimize leakage of refrigerants and consider a ckmate-friendly refrigerant. Retrofit municipal facilities using green building techniques. Convert municipal fleets to all-electric vehicles. Facilitate energy efficiency upgrades and community solar for commercial and multi-family residential buildings. Create incentives for neighborhood distributed clean energy generation_ RE ACTION 5A2:Reduce carbon emissions from waste management services. _ Pilot curbside pickup of food scraps and,if feasible,community composting. Study pros and cons of a pay-as-you-throw-away system for garbage and compost. Reduce municipal solid waste. Provide recycling bins with proper signage next to all trash receptacles in local government buildings,public places,and Town events. Provide organic waste collection and composting in local government buildings. m Expand access to food scrap drop-offs to increase participation. co Consider a construction and demolition waste reduction tp program. co co O_ co 17 SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK PROPOSED ACTIONS Consider expanding other recyclable options(i.e.,books). Conduct a local government waste audit,and track diversion rate over time. REACTION 5A3:Find ways to increase the number of EV chargers at high demand locations and multifamily residential buildings. RE ACTION SA4: Engage the community in dialogue and actions around climate change mitigation and adaptation. Create a hotline for residents to report locations experiencing flooding during storm events. Educate citizens about environmental and sustainability issues,such as flooding and stormwater runoff prevention,tree canopies,native and pollinator-friendly plants,mulch mowing, pesticides,reducing wasted food,food-scrap recycling and composting,and community vegetable gardens. Coordinate environmental regulatory compliance with other jurisdictions,including the Villages,County,and State. Foster climate-friendly economic development practices. Conduct a vulnerability assessment. RE ACTION SAS: Align the Town's climate change actions with the Town's Climate Emergency Declaration Response and New York State's Climate Smart Communities and Clean Energy Communities Programs. Follow both the Sustainability Collaborative's 2022 Climate Emergency Declaration Response recommendations to the Town Board and the draft 2014/2015'The Plan for a Resilient and Sustainable Mamaroneck." Develop a Town Climate Action Plan and Community Climate Action Plan. Work with the Sustainability Collaborative on acarbon reduction plan,including energy use audits. Achieve next status of Climate Smart Community certification. Work towards NYS Climate Act and goals. w to CD IV 0 cot m 18 Town Board April 10, 2024 Attachment A (Cont'd) SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK RECORD OF COMMUNITY SUGGESTIONS: SOUND ECONOMY SE GOAL 1:ADOPT AN ECONOMIC DEVELOPMENT STRATEGY THAT CREATES A BUSINESS-FRIENDLY ENVIRONMENT AND ENHANCES THE TOWN'S FISCAL POSITION OPOSED ACTION SE POLICY 1A:SUPPORT LOCAL BUSINESSES SE ACTION 1A1:Improve patronage and enhance spaces and attractiveness of existing and new local business areas. Work with a marketing and public relations expert to develop branding concepts that promote local businesses and restaurants. Install landscaping,benches,and spaces for pop-up businesses in commercial areas. Use developer impact fees to offset the costs of physical improvements to commercial business areas. SE ACTION 1A2:Ensure that the permitting and approvals process for businesses is clear,consistent,and transparent. Amend zoning to apply the same rules to similar uses,e.g.,equitable special use permit requirements for businesses. Streamline special use permit renewals for businesses by amending zoning to include specific requirements that are less stringent than the original application requirements. Streamline development application approval process and implement administrative changes that make it easier for developers to exchange information with the Town: - Scan all live land use files(building,engineering,planning,zoning,etc.)into Laserfich. - Update Building Department operating software system after it sunsets. Improve over-the-counter system processes. SE POLICY 1B:DIVERSIFY AND STRENGTHEN THE TOWN'S TAX BASE SE ACTION 1B1: Attract new commercial and mixed use(residential/commercial)development that generates local jobs and tax revenues. Generate redevelopment strategies and zoning changes to activate the Town's vacant or underutilized parcels with new mixed-use and commercial uses. Develop tenanting strategies to fill vacant store fronts along Boston Post Road within the Town of Mamaroneck. Consider public-private partnerships to advance development. Help form a local group to set up new businesses,and explore a tax write-off for doing work for the Town. Help businesses find affordable rental spaces. N O CD W 0 w Co 19 SUPPLEMENT TO THE DRAFT COMPREHENSIVE PLAN FOR UNINCORPORATED TOWN OF MAMARONECK SE GOAL 2: CONTINUE RESPONSIBLE AND TRANSPARENT FINANCIAL PRACTICES ..ROPOSED ACTIO - SE POLICY 2A:REDUCE THE LEVEL OF TAX BURDEN ON HOMEOWNERS SE ACTION 2A1:Strive to limit increases in property taxes for homeowners. Review assessment consistently and annually. SE ACTION 2A2:Diversify revenue sources. Promote redevelopment of underutilized sites with fiscally positive commercial development. Maximize acquisition of local,state,and federal grant monies. SE ACTION 2A3:Strive to maximize operating cost-efficiencies for Town services. Identify opportunities for sharing costs with other governmental units or private partners. Conduct a cost savings analysis of consolidating the three local governments or more of their services. SE POLICY 2B:MAINTAIN HIGH FINANCIAL RATING SE ACTION 2B1: Engage in responsible bonding practices for capital and other projects. Establish criteria for determining eligibility and priority for bond finance. ct) N 0 01 20 Town Board April 10, 2024 Attachment A (Cont'd) 'Westchester Westchester County Planning Board Referral Review County ax T 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 132 of 518 Town Board April 10, 2024 Attachment A (Cont'd) 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 Apartments 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 Town Board April 10, 2024 Attachment A (Cont'd) 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 Town Board April 10, 2024 Attachment A (Cont'd) 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 Depaitinent 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 storrnwater 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 Town Board April 10, 2024 Attachment A (Cont'd) 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 Town Board April 10, 2024 Attachment A (Cont'd) 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 4jirt Richard Hyman Chair,Westchester County Planning Board RH/eal8 cc: Blanca Lopez,Commissioner, Westchester County Department of Planning Page 137 of 518 Town Board April 10, 2024 Attachment B _ SUMMARY ALL FUNDS 2023 2023 Actual to Original Adopted Revised Actual Actual Budget Y/Y YTD/Budget Budget Budget @ 12/31/22 CO 12/31/23 Variance % % Revenues General Fund $ 12,838,303 $ 12,937,319 $ 15,023,528 $ 14,035,297 $ 1,097,978 93% 109% Part Town 15,297,158 16,529,102 15,897,303 16,981,227 1,684,069 107% 111% Highway _ 6,633,500 6,681,694 6,618,625 _ 6,762,826 129,326 102% 102% Fire 4,837,850 4,883,063 4,654,074 4,948,158 110,308 106% 102% Streetlighting 298,000 298,000_ 274,681 307,043 9,043 112% 103% Ambulance 1,745,654 1,747,999 1,718,679 1,751,415 5,761 102% 10096! Garbage 2,606,855 2,606,855 2,455,040 2,606,855 - 106% 100% Sewer 769,000! 769,000 664,297 713,744 (55,256) 107% 93% Water 1,048,8061 1,298,806 933,119 2,136,575 1,087,769 229% 204% Total Revenues $ 46,075,126 $ 47,751,838 $ 48,239,346 $ 50,243,140 $ 4,068,998 104% 109% 996 Expenses General Fund $ 15,914,303 $ 16,673,948 $ 13,172,081 $ 15,513,383 $ 395,920 118% 98% Part Town 17,342,768 18,673,703 16,201,555 17,820,917 (478,149) 110% 103% Highway 6,633,500 6,710,494 5,626,211 6,078,260 , 555,240 108% 92% Fire 4,837,850 4,936,767 4,428,930 4,823,661 14,189 109% 100% Streetllghtlng- 298,000 298,000 269,770 278,278 19,722 _103% 93% Ambulance 1,892,954 1,898,356 1,833,223 1,871,798 21,156 102% 99% Garbage 2,606,855 2,606,855 2,244,367 2,501,394 105,461 111% 96% Sewer 769,000 769,000 642,757 631,129 137,871 98% 82% Water 1,298,806_ 1,358,348 1,883,002 1,357,199_ (58,393) 72%I 104% Total Expenses $ 51,594,036 $ 53,925,471 $ 46,301,896 $ 50,881,019 $ 713,017 110% 99% Use of Fund Balance $ (5,518,910) $ (6,173,633)1 $ 1,937,450 $ (637,879) $ 4,782,015 1 Projected Estimated Unassigned Fund Unassigned Balance @ 2023 2023 Balance @ % Fund 1/1/23 Actual Revenue Actual Expenses Net Results 12/31/23 Expenses GENERALTOWNWIDE 9,309,368 14,035,297 15,518,383 (1,483,086) 7,826,282 47% PART TOWN 6,134,716 _ 16,981,227 17,820,917 (839,690) 5,295,026 28% HIGHWAY 1,845,085 6,762,826 6,078,260 684,566 2,529,651 38% _ FIRE DISTRICT 543,965 4,948,158 4,823,661 124,497 668,462 14% ST.UGHT DIST 141,189 307,043 278,278 28,765 169,954 57% AMBULANCE 530,962 1,751,415 1,871,798_ (120,383) 410,579 22% GARBAGE _ 502,639 2,606,855 2,501,394 105,461 608,100 23% SEWER 192,004 713,744 631,129 82,615 274,619 36% WATER 609,033 2,136,575 1,357,199 779,376 1,388,409 102% TOTAL $ 19,808,961 $ 50,243,140 $ 50,881,019 $ (637,879) $ 19,171,082 36% Town Board April 10, 2024 Attachment C 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 Town Board April 10, 2024 Attachment D 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 lm prows 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) Town Board April 10, 2024 Attachment E TOWN OF MAMARONECK,NEW YORK Basic Financial Statements, Supplementary Information and Independent Auditors' Report December 31,2023 iSrottop 411Q<11"(111111111111Pr Page 159 of 518 Town Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Table of Contents Page Independent Auditors' Report Y \34- 12 Mans ement's Discussion and Anal sis gBasic Financial Statements:rn Govement-Wide Financial Statements: Statement of Net Position Statement of Activities441(" 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 and 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 Board April 10, 2024 Attachment E (Cont'd) 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 Town Board April 10, 2024 Attachment E (Cont'd) L EFPRGROUP CPAS 6390 Main Street,Suite 200 Williamsville,NY 14221 P 716 634 0700 INDEPENDENT AUDITORS' REPORT rF 800 546 7556 F /16.634.0764 w FFPRgroup.com The Honorable Supervisor and Town Board Town of Mamaroneck,New YorkAle4\ 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 fmancial 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 Town Board April 10, 2024 Attachment E (Cont'd) 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. hi 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 fmancial 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 Town Board April 10, 2024 Attachment E (Cont'd) 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 Board April 10, 2024 Attachment E (Cont'd) 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 fluid 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 formal fund balance policy and surplus recovery plan on March 20,2013 which prescribes that a minimum of 15% to 25% of the subsequent year's budgeted appropriations be retained. The percentages at December 31,2023,in most cases,are within the range of or exceed the surplus levels that are consistent with the Town's policy. ili .ç 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 Board April 10, 2024 Attachment E (Cont'd) 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 Board April 10, 2024 Attachment E (Cont'd) 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 Board April 10, 2024 Attachment E (Cont'd) 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. 97/Lass, 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 8,148,274 7,620,692 Noncurrent liabilities 153,141,159 123,403,478 Total liabilities 161,289,433 131,024,170 Deferred inflows of resources 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 Board April 10, 2024 Attachment E (Cont'd) 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: Restricted Net Position -O 2023 2022 Future capital projects S 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 S 2,250,007 7,085,438 44(414 8 Page 169 of 518 Town Board April 10, 2024 Attachment E (Cont'd) 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 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 5,820,190 5,150,169 Home and community 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 Board April 10, 2024 Attachment E (Cont'd) 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-term inflows,outflows and balances of spendable resources. Such information is useful in assessing the Town's financing requirements. In particular,unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the year. As of the end of the current year, the Town's governmental funds reported combined ending fund balance of$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 Board April 10, 2024 Attachment E (Cont'd) 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 form 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) endments 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) 2023 2022 IranSell $ 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 en e current year, the Town had total bonded debt outstanding of$52,071,300. As required by tate 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-teen obligations in the form of serial bonds in order to fund various capital projects. 11 Page 172 of 518 Town Board April 10, 2024 Attachment E (Cont'd) 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 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,Mamaroneck,New 10543. 12 Page 173 of 518 Town Board April 10, 2024 Attachment E (Cont'd) 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 2,484,849 Prepaid expenses 1,764,309 - 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 - Toral deferred outflows of resources 28,383,195 - Liabilities Current liabilities: Accounts payabl.eilk 1,523,646 - Accrued liabilitie3 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 - 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 174 of 518 Town Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Statement of Activities Year ended December 31,2023 Net Revenue(Expense) and Changes in Net Position Component Program Revenue Unit Operating Capital Total Mamaroneck Charges for Grants and Grants and Primary Housing Functions/Programs Expenses Services Contributions Contributions Government Authority Primary government: Governmental activities: General government support $ 8,814,492 1,870,986 1,477,789 53,597 (5,412,120) - Public safety 16,598,320 678,558 49,458 343,158 (15,527,146) - Health 2,494,698 1,107,157 15,133 - (1,372,408) - Transportation 6,458,193 986,866 6,321 225,520 (5,239,486) - Economic assistance and opportunity 1,011,115 - 76,593 99,000 (835,522) - Culture and recreation 5,820,190 2,944,026 - - (2,876,164) - Home and community services 9,946,607 2,111,569 3,572,912 518,224 (3,743,902) - Interest on long-term debt 1,129,499 - - - (1,129,499) - Total governmental activities $52,273,114 9,699,162 5,198,206 1,239,499 (36,136,247) - Component unit-Mamaroneck Housing Authorit $ - - - - - - General revenue: Real property taxes 30 306,263 - Real property tax items 984,811 - Nonproperty tax items 3,768,043 - Use of money and property 2,254,393 - Sale of property and compensation for loss 235,649 - Miscellaneous 1 - 360,665 - Total general revenue 37,909,824 - m Change in net position 1,773,577 - co co Net position(deficit)at beginning of year (36,181,278) 2,469,537 1 Net position(deficit)at end of year $(34,407,70I) 2,469,537 ui o See accompanying notes to financial statements. (A 14 co TOWN OF MAMARONBCK,NEW YORK Balance Sheet-Governmental Funds December 31,2023 Town Outside Capital Nottmajor Total General Villages W'Wick. H7eltway Projects titrvnrfmiental Governmental Assets Cash and e9ujvalents $ 2,029,348 - - 200 - - 2,029,548 Investments 40,529,081 - 1,704,456 - . - - 42,228,537 Receivables: - Accounts 218,771 286,183 - 8,144 55.131 - 568,229 Taxes,net 1,066,765 - - - - 1,066,785 Due from other governments 56,403 4,245 531,428 61,593 - - 653,669 State and Federal aid 38,051 873.801 - - 195,349 - 1,107,201 Lease 2,489.849 - - - - - 2,489,849 Due from other funds - 8,563,073 5,357,608 3,01'1,3 I4 2,589,1 II 18,636,336 4,166,595 42,552,039 Prepaid expenditures 279,971 813,788 425,1170 _ 245,480. - - 1,769,309 Total assets $ 55,266,332 7,335,625 5,680,270 2,904,528 19,066,816 4,166,595 94,460,166 Liabilities.Deterred Inflows of Resources and Fund Balances Liabilities: Accounts payable 242,124 67,721 70,656 99,112 1,034,121 9,912 1,523,646 Accrued liabilities 72,856 651,705 95,411 16,459 42,206 - 878,637 Deposits payable 155,509 502,599 - - - - 658,f08 Bond anticipation note - - - - 480,000 - 480,000 Due to other funds 42,552,039 - - - - - 42,552,039 Unearned revenue 428,1i6 _74,412 - - 502,528 Total liabilities 43,450,644 1,296,437 166,067 115,571 1-556,327 9,912 46,594,958 Deferred inflows of resomees: Tax revenue 868,248 - - - - • 868,248 tease 2,375,665 - - . - - 2,375,665 Total deferred inflows of resources 3,243,913 - - - - - 3,243,913 Fund balances: Nonspendable 279.971 813,788 425,070 245,480 - - 1,764.309 Restricted 342,293 - 1,704,456 - 17,530,489 203,258 19,780,496 Assigned JP 1,962,246 5,225,400 3,384,677 2,543,477 - 3,973,425 17,089,225 - Unassigned 5,967,265 - - - - - 5,987,265 uQ Total fundbalanm 8,571,775 6,039,188 5,514,203 2,788,957 17,530,469 4,176,683 44,621.295 m Total liabilities,deferred inflows of v rn resources and fund balances $ 55,266,332 7,335,625 5,680,270 2,904,526 19,086,816 4,186,595 94,460,166 See accompanying Holes to finnneial statement' i 15 Co Town Board April 10, 2024 Attachment E (Cont'd) 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 $ 6,686,96 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) iliribtaa. Compensated absences (325,173) Net pension liability-ERS-proportionate share (4,957,553) Net pension liability PFRS-proportionate share (9,021,000) otal pension liability-length of service award program (1,999,385) I 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 177 of 518 Town Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Statement of Revenue,Expenditures and Changes in Fund Balances-Covcmmentul Funds Year ended December 31,2023 Town Outside Special Capital Nonmajor Total General ViOroes Districts Highway Jects Governmental Goverunenlal Revenue! Real property taxes S 5,790,484 9,928,000 8,353.300 6,023,700 - - 30,095,484 Real property tax items 984,811 - - - - - 984,811 Nonproperty tax items - 3,456,863 - - - 311,180 3,768,043 Departmental-income 3,480,963 890,993 3,011,774 - - - 7,383,730 lntcrgovemmentnl charges 7,400 - 128,643 528,465 . - 664,508 Use of money and property 1,279,758 96,996 101,189 79,605 - 696,645 2254,393 Licenses and permits 88,248 L284,154 - - - - 1,372,402 Fines and forfeitures 273,235 5,287 - - - - 278,522 Sale of property and compensation for loss 137,751 18,934 13,356 73,555 - - 243,596 State aid 1,201,062 37498 60,346 6,907 797,341 - 2,103,154 Federal aid 372,035 4,245 - - 442,158 3,516,113 4,334,551 Miscellaneous 211,834 3,951 2,3399 142,481 360665 Total revenue 13,827,581 _15,726,921 11,668,608 6,714,631 1381,980 4,524138 53,843,859 Expenditures' General government support 4,384,974 1,778,588 - - - - 6,163,562 Public safety - 7,431,404 2,381,705 - - - 9,813,109 Health 1118,335 89,100 1,457,126 - - - 1,734,561 Transportation 7,762 18,176 135,987 3,237,108 - - 3,399,033 Economic assistance and opportunity 513,089 - - - - - 513,089 Culture and recreation 3,038,593 1,465,099 - - - 4,503,692 Home and community amines, 60,200 306,972 2,616,292 - - 5238,522 8,221,986 Employee benefits - 2527,331 5,467,150 2,0112,251 1,535,906 - 167,005 11,779,643 Debt service: Principal - - - - - 3,292,000 3292,000 interest - - - - - 1,282,577 1,282,577 Capital outlay - - - - 7,222,895 • 7,222,695 Total expenditures 10,720,284 16,556,489 8,673,361 4,773,014 7,222,895 9,980,104 57,926147 Excess(deficiency)of revenue over expenditures 3,107,297 (829,568) 2,995,247 1,941,617 (5,840,915) (5,455,966) (4,082,288) Other fmancing sources(uses 1', Bond issuance - - - - 6,971,300 - 8,971,300 Issuance premium - - - - - 238,409 2311,409 Transfers in 207,719 1,254,307 795,183 48,194 4,870,802 4,352,633 11,528,838 Transfers out (4,798,102) (1,264,427) (2,790,099) (1,305245) (929,779) (441,186) (11 528.838) fll Total other financing a rcer(uscs) (4,590,383) 110,120) (1,994,916) (1,257,051) 12.912,323 4,149,856 4,209,709 to O Net change in fund balanceAllir (1,483,086) (839,688) 1,000,331 684,566 7,071,408 (1,300,110) 5,127,421 1 fund balsuer at begimittg of year 10,054,861 - 6,878,876 4,513,872 2,104,391 10,459,081 5,482,793 39,493,874 W O Fund balances at end of year $ 8,571,775 6,039,I 88 5,514,201 2,788,957 17,530,489 4,176,683 44.621,295 l31 See accompanying notes to financial statements. 17 W Town Board April 10, 2024 Attachment E (Cont'd) 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 dits4". 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 Iiabilities 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 Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Statement of Fiduciary Net Position Custodial Fund December 31,2023 Assets: 116 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 llik $65,195,840 isrot4p 410<"(IIIIIIIIIIPPP' See accompanying notes to financial statements. 19 Page 180 of 518 Town Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Statement of Changes in Fiduciary Net Position Custodial Fund Year ended December 31,2023 411°.1(4111L 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 $ - ISrottop 4110<(11111111111111r See accompanying notes to financial statements. 20 Page 181 of 518 Town Board April 10, 2024 Attachment E (Cont'd) 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 The financial reporting entity consists of a)the primary government, which is the Town, b) organi 7ations 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 Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements,Continued (I) Summary of Significant Accounting Policies,Continued (b) Government-Wide Financial Statements The government-wide financial statements (i.e. the Statement of Net Position and the Statement of Activities)report information on all non-fiduciary activities of the primary government as a whole and its component unit. The effect of interfund activity has been removed from these statements. The Statement of Net Position presents the financial position of the Town at the end of its fiscal year. The Statement of Activities demonstrates the degree to which direct expenses of a given function or segment are offset by program revenue. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenue include (1) charges to customers or applicants who purchase, use or directly benefit from goods or services, or privileges provided by a given function or segment and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not identified as program revenue are reported as general revenue. The Town does not allocate indirect expenses to functions in the Statement of Activities. Separate financial statements are provided for governmental funds and fiduciary funds,even though the latter is excluded from the government-wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements. (c) Fund Financial Statements The accounts of the Town are organized and operated on the basis of funds. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts, which comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund balances, revenue and expenditures. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance related legal and contractual provisions. The Town maintains the minimum number of funds consistent with legal and managerial requirements. The focus of governmental fund financial statements is on major funds as that term is defined in professional pronouncements. Each major fund is to be presented in a separate column, with nonmajor funds aggregated and presented in a single column. Fiduciary funds are reported by type. Since the governmental fund statements are presented on a different measurement focus and basis of accounting than the government-wide statements' governmental activities column, a reconciliation is presented on the pages following, which briefly explain the adjustments necessary to transform the fund based financial statements into the governmental activities column of the government-wide presentation. The Town's resources are reflected in the fund financial statements in two broad fund categories,in accordance with GAAP as follows: 22 Page 183 of 518 Town Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements,Continued (1) Summary of Significant Accounting Policies,Continued (c) Fund Financial Statements,Continued Fund Categories (1) Governmental Funds - Governmental Funds are those through which most general government functions are financed. The acquisition, use and balances of expendable financial resources and the related liabilities are accounted for through governmental funds. The following are the Town's major governmental funds: • General Fund-The General Fund constitutes the primary operating fund of the Town and is used to account for and report all financial resources not accounted for and reported in another fund. • Town Outside Villages Fund-The Town Outside Villages Fund is used to account for transactions, which by statute affect only those areas outside the boundaries of the villages located within the Town. The major revenues of this fund are real property taxes and non-property taxes. • Special Revenue Funds-Special revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted, committed, or assigned to expenditures for specific purposes other than debt service or capital projects. The major special revenue funds of the Town are as follows: • Special Districts Fund- The Special Districts Fund is provided to account for the operation and maintenance of the Town's water, sewer, street lighting,refuse and garbage. ambulance and fire protection. The major revenues of this fund are real property taxes and departmental income. • 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. <44 • 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 Board April 10, 2024 Attachment E (Cont'd) 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 Board April 10, 2024 Attachment E (Cont'd) 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% 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 111 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 Board April 10, 2024 Attachment E (Cont'd) 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 Board April 10, 2024 Attachment E (Cont'd) 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 Board April 10, 2024 Attachment E (Cont'd) 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. (i) Prepaid Expenses/Expenditures Certain payments to vendors reflect costs applicable to future accounting periods, and are recorded as prepaid items using the consumption method in both the government-wide and fund financial statements. Prepaid expenses/expenditures consist of costs which have been satisfied prior to the end of the fiscal year, but represent amounts which have been provided for in the subsequent year's budget and/or will benefit such periods. Reported amounts in governmental funds are equally offset by nonspendable fund balance, which indicates that these amounts do not constitute"available spendable resources"even though they are a component of current assets. (k) Restricted Assets The Housing Authority's restricted assets include rent security deposits required from tenants according to the terms of the lease agreements. In addition, certain proceeds from the it 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 Board April 10, 2024 Attachment E (Cont'd) 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 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 Board April 10, 2024 Attachment E (Cont'd) 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. (p) 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 Board April 10, 2024 Attachment E (Cont'd) 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) Postemployment Benefits In addition to providing pension benefits,the Town provides health insurance coverage for retired employees and their dependents. Substantially all of the Town's employees may become eligible for these benefits if they reach normal retirement age and retire under the New York State and Local Employees' Retirement System while working for the Town. The cost of providing postretirement benefits is shared between the Town and the retired employee. The Town recognizes the cost of providing health insurance by recording its share of insurance premiums for retirees and their dependents, as an expenditure in the year paid. K et Position et 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 Board April 10, 2024 Attachment E (Cont'd) 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 Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements,Continued (1) Summary of Significant Accounting Policies,Continued Jv) 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 Board April 10, 2024 Attachment E (Cont'd) 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 throng'the date of the report which is the date the financial statements were available to be issued. 12) Stewardship,Compliance and Accountability (a) Budgetary Data The Town generally follows the procedures enumerated belo tablishing 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 ilci 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. 1111 34 Page 195 of 518 Town Board April 10, 2024 Attachment E (Cont'd) 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 <Ili 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. he 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 Board April 10, 2024 Attachment E (Cont'd) 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 mit 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 s sse!uent year. 36 Page 197 of 518 Town Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (4) 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 capita!assets,not being Depreciated 7,408,701 909,384 1,631,1233 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, 6,674 397 302 116,381,969 Less accumulated depreciation for: Buildings and improvements 11,978,779 1,186,320 786 13,164,313 Machinery and equipmen 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 depreciate 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 otal depreciation expense $ 1672,490 1111 37 Page 198 of 518 Town Board April 10, 2024 Attachment E (Cont'd) 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 Pill% IIK . 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 2025 2026 2027 $ 171,462 36,312 207,774 177,482 33,702 211,184 183,652 31,002 214,654 189,976 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 1111 Total $ 2,489,849 242,298 2 732,147 38 Page 199 of 518 Town Board April 10, 2024 Attachment E (Cont'd) 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 $ 197,972 071\ 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: Town ,were 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 $ 72,856 651 705 995,4_1 1, 16,459 42 206 878,637 (7) Joint Ventures The Town and the Village of Larchmont(the Village)participate in the Larchmont-Mamaroneck Joint Garbage Disposal Commission. The purpose of the joint venture is to provide incineration of garbage and refuse from the Village and the Town.Garbage District. ilh, 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) 0 Revenue Expenses Change in net position 0 *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 Board April 10, 2024 Attachment E (Cont'd) 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 Board April 10, 2024 Attachment E (Cont'd) 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 8,971,000 3,292,000 52,071,300 3,651,300 Plus unamortized premium on bonds 2.169,504 238,409 156.228 2,251,685 163,079 48,561,504 9,209,409 3,448,228 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 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 S 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 S 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 Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements,Continued (8) Long-Term 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 Refimding 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 Board April 10, 2024 Attachment E (Cont'd) 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 -2053 1,500.000 190,413 $ 52,071,300 13.984.061 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 Apartments,Series 13 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 Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements,Continued (8) Long-Term Liabilities,Continued cc) 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. NI.. 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 Board April 10, 2024 Attachment E (Cont'd) 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 Board April 10, 2024 Attachment E (Cont'd) 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 Air $ 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 inci Deferred Deferred Deferred Deferred Deferred Deferred Outflows Inflows Outflows Inflows Outflows InflowsResources Resources Resources Resources Resources Resources Differences between expected and actual experience $ 528,018 139,227 881,712 - 1,409,730 139,227 Changes ofasssmptions 2,407,708 26,610 4,395,910 - 6,803,618 26,610 Net difference between projected 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 Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements,Continued (10)Pension Plans,Continued fib) 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 Board April 10, 2024 Attachment E (Cont'd) 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%. 01) 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 Board April 10, 2024 Attachment E (Cont'd) 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) $($819.S9d) (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 $ 121,444) 15.510) 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 31 st. 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 Board April 10, 2024 Attachment E (Cont'd) 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 Board April 10, 2024 Attachment E (Cont'd) 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 Cz7 (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. (ehanges 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 Board April 10, 2024 Attachment E (Cont'd) 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,,94,3 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)r. 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: 11 1% Current 1% Decrease Assumption Increase (2.79%) (3.79%) (4.79%) To pension liability $244 ,767 1 999,38555 347 52 Page 213 of 518 Town Board April 10, 2024 Attachment E (Cont'd) 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 136 251 (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 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 <10, 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 Board April 10, 2024 Attachment E (Cont'd) 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 0 iability $ 774560,259 86.329,442 101,186.417 54 Page 215 of 518 Town Board April 10, 2024 Attachment E (Cont'd) 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 iir. $ ( �) (13)Interfund Activity The balances reflected as due from/to other funds at December 31,2023 were as follows: S. 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 Board April 10, 2024 Attachment E (Cont'd) 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 $ 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 rik lit 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 41( is currently being fined by the Federal government and New York State Department of 01,, 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. he 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 determined 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 Board April 10, 2024 Attachment E (Cont'd) 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. 40,1;\ 57 Page 218 of 518 Town Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Required Supplementary Information Schedule of Revenue,Expenditures and Changes in Fund Balance- Budget to Actual-General Fund Year ended December 31,2023 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 3,412305 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 II 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 Excess 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 Board April 10, 2024 Attachment E (Cont'd) 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 e' - 10,000 3,951 (6,049) Total revenue 14,346,318 15,578,261 15,726,921 148,660 Expenditures: General government supp 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 1P4,750 34,750 18,176 16,574 Culture and recreation ,474,393 1,473,616 1,465,099 8,517 Home and community servic 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 ' 950,840 950,840 1,254,307 303,467 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 Board April 10, 2024 Attachment E (Cont'd) 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 Actual 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 O06.165 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 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 Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Required Supplementary Information Schedule of Revenue,Expenditures and Changes in Fund Balance- Budget to Actual-Highway Fund Year ended December 31,2023 A. 400‘ re 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 lo 26,500 26,500 73,555 47,055. State aid - - 6,907 6,907 Miscellaneous - - 2,399 2,399 Total revenue 6,633 M,633,500 6,714,631 81,131 Expenditures: Transportation 3,774,420 3,798,184 3,237,108 561,076 Employee benefits 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 expenditur 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 Town Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Required Supplementary Information Schedule of Changes in the Town's Total OPEB Liability and Related Ratios Year ended December 31,2023 2023 2022 2021 2020 2019 2018 Total OPEB liability Service cost $ 2,035,941 2,675,752 2,701,975 2,187,127 2,071,412 2,209,552 Interest 3,177,652 2,184,968 1,872,227 2,655,669 2,940,383 3,049,245 Differences between expected and actual experience 4,777,498 3,184,949 2.035,508 (2,971,792) (6,362.401) (5,645,533) Changes of assumptions 4,000,599 (28,792,491) (4,080,811) 16,084,473 4,539,830 - Benefit payments (2,779,351) (2,491,486) (2,360,168) (2,462,076) (2,551,390) (2,656,557) Net change in total OPEB liability 11,212,339 (23,238,308) 168,731 15,493,401 637,834 (3,043,293) Total OPEB liability-beginning 75,117,103 98,355,411 98,186,680 82,693,279 82,055,445 85,098,738 Total OPEB liability-ending $86,329,442 75,117,103 98,355,411 98.186,680 82,693,279 82.055,445 Covered payroll 15,349,416 14,403,864 14,224,353 11,649,814 13,033.191 12,306,706 Total OPEB liability as a percenta overed pa , 2.43% 521.51% 691.46% 842.82% 634.48% 666.75% Notes to schedule: Changes of assumptions-Changes of assumptions and other inputs reflect the effects of changes in the discount rate each period. The following are the discount rates used in each period: 2023 2022 2021 2020 2019 2018 4.00% 4.31% 2.25% 1.93% 3.26% 3.64% This schedule is presented to illustrate the requirement to show information for 10 years. However,until a full 10 year trend is compiled,the w Town is presenting information for those years for which information is available. m N Trust Assets-There are no assets accumulated in a trust that meets the criteria in GASB Statement No.75.paragraph 4. N N W 2, i 62 TOWN OF MAMARONECK,NEW YORK Required Supplementary Information Schedule of Changes in the Town's LOSAP Liability and Related Ratios'' Year ended December 31,2023 2023 2022 2021 2020 2019 0 2018 2017 LOSAP liability Service cost $ 44,106 48,288 106,438 95,736 81,582 61,843 59,638 Interest 69,111 1I4,885 47,433 42,171 44,169 60,525 45,337 Differences between expected and actual experience (22,647) (44,700) 30,135 (44,432) (4,799) 22,197 Changes of assumptions 99,982 (1,104,550) 100,267 397,195 393,292 (148,536) 172,911 Benefit payments (27,160) (26,930) (24,130) (18,570) (5,680) (30,250) (5,171) Net change in LOSAP liability 163,392 (1,013,007) 260,143 472,100 508,564 (34,221) 272,715 LOSAP liability-beginning 1,835,993 2,849,000 2,588,857 2,116,757 1,608,193 1,642,414 1,369,699 LOSAP liability-ending $1,999,385 1,835,993 2,849,000 2,588,857 2,116,757 1,608,193 1,642,414 Covered payroll N/A N/A N/A N/A N/A N/A N/A LOSAP liability as a percentage of covered payroll 0,00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Notes to schedule: Changes of assumptions - Changes of assumptions and other inputs reflect the effects of changes in the discount rate each period. The following are the discount rates used in each period: 4e -101, 2023 2022 2021 2020 2019 2018 2017 14, 3.79% 4.05% 1.84% 2.75% 2.75% 3.71% 3.31% This schedule is presented to illustrate the requirement to show information for 10 years. However,until a full 10 year trend is compiled,the Town is presenting information for those years for which information is available. a m Trust Assets-There are no assets accumulated in a trust that meets the criteria in GASB Statement No.73,paragraph 4. N m 0 1 63 cc. Town Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Required Supplementary Information Schedule of Town's Proportionate Share of the Net Pension Asset/Liability December 31,2023 ERS 2023 2022 2021 2020 2019 2018 2017 2016 2015 Town's proportion of the net pension asset/liability 0.0231186% 0.0233148% 0.0222323% 0.0228510% 0.0228534% 0.0217828% 0.0229223% 0.0212436% 0.0225153% Town's proportionate share of the net pension asset (liability) $(4,957,553) 1,905,891 (22,138) (6,051,084) 1,619,233 (703,029) 2,153,827 (3,409,658) (760,623) Town's covered payroll $ 7,642,184 7,370,526 7,354,597 6,940,641 6,882,383 6,649,254 6,193,460 6,044,712 6,133,937 Town's proportionate share of the net pension liability as a percentage of its covered payroll 64,9% 25.9% 03% 87.2% 23.5% 10.6% -34.8% 56.4% 12.4% Plan fiduciary net position as a percentage of the total pension asset/liability 90.78% 103.65% 99.95% 86.4% 96.3% 98.2% 94.7% 90.7% 97.9% PFRS Town's proportion of the net pension liability 0.1637065% 0.1666653% 0.1551869% 0.1711154% 0.1529885% 0.1526125% 0.1526963% 0.1601178% 0.1617364% Town's proportionate share of the net pension liability $(9,021,000) (946,733) (2,694,473) (9,146,009) (2,565,650) (1,542,541) (3,164,863) (4,740,748) (445,195) (asset) Town's covered payroll $ 7,902,057 7,321,212 7,153,524 6,586,679 6,471,130 6,443,114 6,168,882 6,036,891 6,198,180 Town's proportionate share of the net pension liability as a percentage of its covered payroll 114.2% 2.9% 37.7% 138.9% 39.6% 23.9% 51,3% 78.5% 7.2% ip Plan fiduciary net position 66, as a percentage of the total nNi pension liability 87.43 98.66% 95.79% 84.9% 95.1% 96.9% 93.5% 90.2% 99.0% cs o *This schedule is presented to illustrate the requirements to show information for 10 years. However,information is presented for those years that are available. �' 64 oo TOWN OP MAMARONECK,NEW YORK Required Supplementary Information Schedule of Town's Pension Contributions December 31,2023 FRS 2023 2022 2021 2020 2019 2018 2017 2016 2015 Contractually required contribution $ 986,165 984,111 1,139,485 1,012,831 1,001,835 9,366,836 951,693 975,073 921,095 Contributions in relation to the contractually required contribution 986,165 984,111 1,139,485 1,012,831 1,001,835 9,366,836 951,693 975,073 921,095 Contribution deficiency(excess) $ a Town's covered payroll $7,642,184 7,370,526 7,354,597 6,997,273 7,009,504 6,950,172 6,366,881 6,396,849 6,216,275 Contributions as a percentage of covered payroll 12.90% 13.35% 1.5.49% 14.47% 14.29% 134.77% 14.95% 15.24% 14.82% PFRS Contractually required contribution $2,006,537 1,909,637 1,837,154 1,508,699 1,459,619 1,428,769 1,403,486 1,362,460 1,105,220 Contributions in relation to the contractually required contribution 2,006,537 1,909,637 1,837,154 1,508,699 1,459,619 1,428,769 1,403,486 1,362,460 1,105,220 Contribution deficiency(excess) Town's covered payroll $7,902,057 7,321,212 7,153,524 6,751,611 6,694,209 6,477,510 6,425,121 6,105,861 6,230,182 Contributions as a percentage of covered payroll 25.39% 26.08% 25.68% 22.35% 21.80% 22.06% 21.84% 22.31% 17.74% m *This schedule is presented to illustrate the requirements to show information for 10 years. However,information is presented for those years that are available. cn rn N 65 C Town Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YO 20( Other Supplementary Information Combining Balance Sheet-Special Districts Fund December 31,2023 Nr Street Refuse and Fire Water Sewer Lighting Garbage Ambulance Protection Assets District District District District District District Total Assets Investments $ - - - - - 1,704,456 1,704,456 Receivables: Due from other governments 312,734 149,317 - - 69,377 - 531,428 Due from other funds 1,082,764 127,106 175,554 606,372 419,745 607,775 3,019,316 Prepaid expenditures 3,190 11,656 5,976 25,212 72,390 306,646 425,070 Total assets $1,398,688 288,079 181,530 631,584 561,512 2,618,877 5,680,270 Liabilities and Fund Balances Liabilities: Accounts payable 7,172 1,943 6,007 - 29,096 26,438 70,656 Accrued liabilities - 1,270 186 - 53,431 40,524 95,411 Total liabilities 7,172 3,213 6,193 82,527 66,962 166,067 Fund balances: Nonspendable 3,190 11,656 5,976 25,212 72,390 306,646 425,070 Restricted - - - - 1,704,456 1,704,456 Assign ,388,326 273,210 169,361 606,372 406,595 540,813 3,384,677 Total fund balances 1,391,516 284,866 175,337 631,584 478,985 2,551,915 5,514,203 Total liabilities and fund balances $1,398,688 288,079 181,530 631,584 561,512 2,618,877 5,680,270 m ..,14400„ co rn N N.) V O_ U1 m 66 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Combining Schedule of Revenue,Expenditures and Changes in Fund Balances-Special Districts Fund Year ended December 31,2023 Street Refuse and Fire Water Sewer Lighting Garbage Ambulance Protection District District District District District District Total Revenue: Real property taxes $ - 298,000 2,606,855 618,995 4,829,450 8,353.300 Departmental income 1,325,516 698,032 - - 988,226 - 3,011,774 Intergovernmental charges - 9,712 - - 118,931 - 128,643 Use of money and property 2 221 - - - 3,473 73,495 101,189 Sale of property and compensation for loss - - 9,043 - 4,313 - 13,356 State aid - - - 15,133 45,213 60,346 Total revenue 1,349,737 707,744 307,043 2,606,855 1,749,071 4,948,158 11,668,608 Expenditures: Public safety 2,381,705 2,381,705 Health - - 1,457,126 - 1,457,126 Transportation - - 135,987 - - 135,987 Home and community services 100,246 127,774 - 2,388,272 - - 2,616,292 Employee benefits - 56,281 26,914 - 295,900 1,703,156 2,082,251 Total expenditures ilk f 100,246 184,055 162,901 2,388,272 1,753,026 4,084,861 8,673,361 Excess(deficiency)of revenue over expenditures 1,249,491 523,689 144,142 218,583 (3,955) 863,297 2,995,247 Other financin ces(uses): Transfers i 786,838 6,000 - - 2,345 - 795,183 Transfers Obt, (1,256,954) (447,074) (115,377) (113,123) (118,773) (738,798) (2,790,099) Total other financing sources(uses) (470,116) (441,074) (115,377) (113,123) (116,428) (738,798) (1,994,916) 8Net change in fund balance 779,375 82,615 28,765 105,460 (120,383) 124,499 1,000,331 N Fund balances at beginning of ye 612,141 202,251 146,572 526.124 599,368 2,427,416 4,513,872 IV co Fund balances at end of year $1,391,516 284,866 175,337 631,584 478,985 2,551,915 5,514,203 o_ cn 67 ao Town Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Other Supplementary Information 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 68 Page 229 of 518 Town Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Combining Schedule of Revenue,Expenditures and Changes in Fund Balances-Nonmajor Governmental Funds Year ended December 31,2023 Tri- Section 8 Municipal Debt Housing Cable T.V. Service Assistance Total Revenue: Nonproperty tax items $ 311,180 - - 311,180 Use of money and property 10,607 674,744 11,494 696,845 Federal aid - 3,516,113 3,516,113 Total revenue 321,787 674,744 3,527,607 4,524,138 Expenditures: Home and community services 1,552,880 - 3,685,642 5,238,522 Employee benefits - - 167,005 167,005 Debt service: Principal - 3,292,000 3,292,000 Interest - 1,282,577 - 1,282,577 Total expenditures • 1,552,880 4,574,577 3,852,647 9,980,104 Excess expenditures over revenue (1,231,093) (3,899,833) (325,040) (5,455,966) Other financing sources(uses): Issuance premium - 238,409 - 238,409 Transfers in - 4,352,633 - 4,352,633 Transfers out (441,186) - - (441,186) Total other financing sources(uses) (441,186) 4,591,042 - 4,149,856 Net change in fund balance (1,672,279) 691,209 (325,040) (1,306,110) rfl Fund balances at beginning of year 1,672,279 2,605,687 1,204,827 5,482,793 m Fund balances at end of year $ - 3,296,896 879,787 4,176,683 0 0 i 69 0, Town Board April 10, 2024 Attachment E (Cont'd) 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 €5,636 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 p 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 - 18,7,488 - 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 Renovations 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 Board April 10, 2024 Attachment E (Cont'd) 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 31,337 314,163 345,500 314,163 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 65,19E 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 ilk 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 2021-89 469,136 364,406 104,230 469,136 104,230 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 (MyrfMurry;PalmertRich;Forest at Murray) 2022.61 776,130 33,479 742,651 776,130 742,651 Security Cameras-Ice Rink 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 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 Town Board April 10, 2024 Attachment E (Cont'd) n EFPRGRouP C�a 6390 Main Street,Suite 200 Williamsville,NY 14221 P 716:634.0700 TF 800.546"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 STANDARDS The Honorable Supervisor and Town Board of the Town of Mamaroneck,New York We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities,the discretely presented component unit,each major fund,and the aggregate remaining fund information of the Town of Mamaroneck, New York(the Town), as of and for the year ended December 31, 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. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions,to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the Town's financial statements will not be prevented, or detected and corrected,on a timely basis. A significant deficiency is a deficiency,or a combination of deficiencies, in internal control that is less severe than a material weakness,yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or,significant deficiencies. Given these limitations,during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However,material weaknesses or significant deficiencies may exist that were not identified. 72 Page 233 of 518 Town Board April 10, 2024 Attachment E (Cont'd) 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 iE 73 Page 234 of 518 Town Board April 10, 2024 Attachment E (Cont'd) n^EFPRGRouRcAs 6390 Main Street.Suite 200 Williamsville.NY 14221 H4a 34.0700 .546.7556 16.634.0764 w EFPRgroup.com INDEPENDENT AUDITORS'REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE The Honorable Supervisor and Town Board of the Town of Mamaroneck,New York Report on Compliance for Each Major Federal Program Opinion on Each Major Federal Program We have audited the Town of Mamaroneck, New York's (the Town) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on 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 Town Board April 10, 2024 Attachment E (Cont'd) 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 Town Board April 10, 2024 Attachment E (Cont'd) 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, port is not suitable for any other purpose. Williamsville,New York ,2024 141()<"()11111111111111r 76 Page 237 of 518 Town Board April 10, 2024 Attachment E (Cont'd) 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 AGET66BB60415 35 25,768 - Nutrition Services 93.045 A[1TEBd3A415 50,826 - 710335 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 esidentially 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 Board April 10, 2024 Attachment E (Cont'd) 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 Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. (3) Indirect Cost Rate The Town has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. (4) 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 Board April 10, 2024 Attachment E (Cont'd) 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: 'N, 4. Material weakness(es)identified? Yes x No S. Significant deficiency(ies)identified? iii 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)? 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. $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 Board April 10, 2024 Attachment E (Cont'd) 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). 1111r°1‘ 80 Page 241 of 518 Town Board April 10, 2024 Attachment E (Cont'd) dilic, TOWN OF MAMARONECK,NEW YORK Town Justice Court Statement of Cash Receipts, Cash Disbursements and Cash Balances 46 December 31,2023 illitopp Ill() Page 242 of 518 Town Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Table of Contents Page Independent Auditors' Report 1 -2 Statement of Cash Receipts, Cash Disbursements and alances 3 Note to Financial Statements 4 1411C><11"(1111111111111111111r* Page 243 of 518 Town Board April 10, 2024 Attachment E (Cont'd) EFPRGROUP CPPSa 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 404 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 Town Board April 10, 2024 Attachment E (Cont'd) 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 fmdings, and certain internal control related matters that we identified during the audit. SamsvillewIL* 4 2 Page 245 of 518 Town Board April 10, 2024 Attachment E (Cont'd) 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 disbursementsit" 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 4(4)Total cash balances-December 31,2023 $ 6,865 11,265 16,675 See accompanying note to financial statement. 3 Page 246 of 518 Town Board April 10, 2024 Attachment E (Cont'd) TOWN OF MAMARONECK,NEW YORK Town Justice Court Note to Financial Statement December 31,2023 Summary of Significant Accounting Policies (a) Basis of Accounting Al< 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. f 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 Town Board April 10, 2024 Attachment E (Cont'd) '"'Er PRGROUP 6390 Main Street,Suite 200 Williamsville,NY 14221 P 716.634.0700 7556 REPORT TO THE BOARD TF 716 634.0764 F 716.b34.0764 W EFPRgroup.com ,2024 AlPf\ 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 Town Board April 10, 2024 Attachment E (Cont'd) 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 249 of 518 Town Board April 10, 2024 Attachment E (Cont'd) The Honorable Supervisor and Town Board Town of Mamaroneck,New York Page 3 Other Matters We applied certain limited procedures to the required supplementary information (RSI)that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries,the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the other combining nonmajor fund financial statements,the combining special districts fund financial statements, and the schedule of expenditures of federal awards, which accompanies the financial statements but is not RSI. With respect to this supplementary information, we made certain inquires of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America,the method of preparing it has not changed from the prior period,and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. This information is intended solely for the use of the Honorable Supervisor, Town Board and management of the Town of Mamaroneck,New York and is not intended to be and should not be used by anyone other than these specified parties. ics) 1114" Very truly yours, EFPR GROUP,CPAs,PLLC Page 250 of 518 Town Board April 10, 2024 Attachment F !liel„„ EFPRROUR Certified Public Accountants Town of Mamaroneck Audit Summary December 31,2023 • Financial Statements and Auditors' Reports were reviewed with management. • Unmodified (i.e. unqualified or"clean") opinions to be issued on the statements including the Town Justice Court audit. • No material weaknesses or significant deficiencies were noted in the Town's internal controls over financial reporting or in the Town's compliance with certain provisions of laws, regulations, contracts and grant agreements. • Federal single audit had no findings. We tested Section 8 Housing Choice Vouchers, (Assistance Listing No. 14.871). • Management provided everything we asked for in a timely manner. • Financial Highlights: o Governmental fund balance increased by $5,127,421. The increase is a primary result of the bond issuance. t o General fund's fund balance decreased by$1,483,086. This is a result of the following: • An increase in transfers out to other funds of$1,510,045. • State aid was largest revenue under budget by$432,361 due to Mortgage Tax that was less than budget by$441,220 and less than prior year by$929,492. • State aid was partially offset by an increase in interest revenue of$668,758 from the prior year. • Expenditures increased by $836,258 from the prior year, however, these were below budget by $934,307. o Net position of the government-wide statements increased by $1,773,577 to a deficit net position of$34,407,701. Town Board April 10, 2024 Attachment G May, Allison From: khortan@mac.com Sent: Wednesday,April 10, 2024 3:51 PM To: Eney,Jaine Elkind; May,Allison Cc: Mark Kramer;Allen Reiter; Nichinsky, Robin Subject: Law to Phase Out Gasoline-Powered Leaf Blowers Dear Supervisor Jaine Elkind Eney and Town of Mamaroneck Board Members Anant Nambiar, Jeffery King, Sabrina Fiddelman, and Robin Nichinsky, I am writing to commend you and in support of your proposed law to phase out gasoline- , powered leaf blowers. It demonstrates the Town's commitment to take action in line with the Town's November 2021 Climate Emergency Declaration resolution. One of the Sustainability Collaborative's recommendations for the Town's Climate Emergency Declaration Response is to "Ban use of gas-powered leaf blowers for municipal, commercial and private residential use on a year-round basis" (click HERE to review Collaborative's recommendations on Town website). By phasing out the use of gasoline-powered leaf blowers for private residential use on and after January 1, 2025, the Town is taking an important step forward in fulfilling this recommendation. As a resident in Village of Larchmont which passed a similar law a few years earlier, I have witnessed in my street and neighborhood how the law banning the use of gasoline-powered leaf blowers has resulted in landscapers switching to the use of electric leaf blowers. Naturally, this change in landscaping practices requires effective communication to and education of residents and landscapers on this law, broadbased support by residents and landscapers, and effective enforcement. I respectfully urge the Town Board to incorporate in its contract with landscapers of Town premises as soon as feasible the requirement for them to phase out gasoline-powered leaf blowers. It is critical that our municipality be a role model for improved practices that safeguard public health and the environment. Also, it is important as part of next steps for the Town to: ensure that commercial entities such as private clubs phase out gasoline- powered leaf blowers; and positively influence Mamaroneck Union Free School District to adopt the new practices. Thank you for prioritizing our environment and public health in this new law. Respectfully Yours, Karen Khor Member, Town of Mamaroneck Sustainability Collaborative Town Board April 10, 2024 Attachment G (Cont'd) May, Allison From: Odierna, Sue Sent: Wednesday,April 10, 2024 3:38 PM To: Anant Nambiar; Fiddelman,Sabrina; King,Jeffery; Nichinsky, Robin; Maker,William Jr.; Maker Jr.,William; May,Allison; Meredith Robson Cc: Eney,Jaine Elkind Subject: FW: In support of the leaf blower ban FYI-- Sue Odierna Confidential Secretary to the Town Supervisor and Sustainability Coordinator Town of Mamaroneck 740 W. Boston Post Road Mamaroneck, NY 10543 914.381.7816 sodierna�townofmamaroneckny.org Sign up for Town alerts and notifications! CLICK HERE From: Beatrice Weinberger<bwein99@gmail.com> Sent:Wednesday,April 10,2024 3:36 PM To: Eney,Jaine Elkind<Supervisor@TownofMamaroneckNY.org> Subject: In support of the leaf blower ban Dear Supervisor Eney, I am writing in support of the leaf blower ban. Gas powered leaf blowers spew toxic chemicals and disrupt natural habitats. The force of the leaf blowers sends herbicides,fungicides and pesticides into the air,as well as eroding the good stuff. Furthermore they are very noisy, and noise pollution has been linked to other health impacts. An immediate consequence of the various ways they intrude is that no one wants to open windows! I hope the ban passes. Thank you for your attention to this issue, Beatrice Weinberger 256 Rockingstone Avenue Larchmont NY Town Board April 10, 2024 Attachment G (Cont'd) May,Allison From: Odierna,Sue Sent: Wednesday, March 27,2024 4:17 PM To: Town Board Members; Meredith Robson;Green ODonnell,Connie; Maker,William Jr.; Maker Jr.,William;May,Allison Cc: Marc Romero Subject: Letter received from Bonnie Briar Country Club Attachments: SKM_C450i24032716020.pdf Good afternoon, Please see attached letter that came in the mail to Jaine today. Best, Sue Sue Odierna Confidential Secretary to the Town Supervisor and Sustainability Coordinator Town of Mamaroneck 740 W. Boston Post Road Mamaroneck, NY 10543 914.381.7816 sodiernaCa�townofmamaroneckny Org Sign up for Town alerts and notifications! CLICK HERE Town Board April 10, 2024 Attachment G (Cont'd) 'dB oUi�i.e itftatt Coufi Cub • 808 WEAVER STREET (MC LARCHMONT, NEW YORK 10538 (914) 834-0992 • FAX (914) 834-4631 RECEIVED CC= Joe Napolitano C (j� 4�O` General Manager/COO Bonnie Briar Country Club TOWN OF MAMARONECK t "vl 808 Weaver Street SUPERVISOR'S OFFICE / �� tA Larchmont N.Y. 10538V Jnapolitano@BonnieBriar.org 914 834-0992 03/23/2024 Ms. Jaine Elkind Eney Town Supervisor Town of Mamaroneck Board 740 W Boston Post Road Mamaroneck,NY 10543 Dear Supervisor Eney and Members of the Town Board, I am writing to express our deep concern regarding the proposed Town Code Noise Ordinance Ch. 141,which would ban gas-powered leaf blowers within our community.As you are aware, Bonnie Briar Country Club has been an important part of the Town of Mamaroneck since 1921, contributing to the vibrant culture of the Town and our members'pleasure in residing in this area. Bonnie Briar Country Club prides itself on fostering a welcoming and inclusive environment where members from diverse backgrounds come together to enjoy recreational activities and create lasting memories.With over 150 acres, including tree-lined fairways and manicured landscapes,the proper maintenance of our facilities is essential to adhering to the high standards our members have come to expect. Implementing a ban on gas-powered leaf-blowers would significantly hinder our efforts to maintain optimal golf course conditions and overall enjoyment of our outdoor amenities. Leaf blowers and motorized equipment are indispensable tools in our daily operations. Although we fully support efforts to promote environmental sustainability and mitigate excessive noise, a blanket ban on gas-powered leaf blowers would have very much hinder our ability to provide exceptional service and maintain the aesthetic appeal of our property. 4 Town Board April 10, 2024 Attachment G (Cont'd) • 'Ft CROAnie Chcan Citj C.Qub 808 WEAVER STREET LARCHMONT, NEW YORK 10538 (914) 834-0992 • FAX (914) 834-4631 If the Town of Mamaroneck passes a noise ordinance affecting gas-powered leaf blowers, we strongly urge that any ban not apply to land zoned as recreational,such as the Bonnie Briar property. This is of great significance to our Club. Bonnie Briar is deeply committed to being a responsible steward of the environment and a considerate neighbor to our community,but a prohibition of gas-powered leaf blowers would,without the kind of exception mentioned above, significantly damage our ability to maintain our golf course in a satisfactory way.. In conclusion,we respectfully urge the Town Board to reconsider the proposed ordinance banning leaf blowers--at least insofar as applied to property zoned recreational--and to explore alternative solutions that balance environmental concerns with the practical needs of local businesses and organizations like ours.We would welcome the opportunity to engage in constructive dialogue and collaborate on finding mutually beneficial solutions that preserve the beauty and integrity of our community. Thank you for your attention to this matter. Please do not hesitate to contact me directly if you require any further information or wish to discuss this issue further. Sincerely, - . e Napolitano Town Board April 10, 2024 Attachment G (Cont'd) Eoe cRntan Countnj Cub 808 WEAVER STREET LARCHMONT, NEW YORK 10538 (914) 834-0992 • FAX (914) 834-4631 If the Town of Mamaroneck passes a noise ordinance affecting gas-powered leaf blowers, we strongly urge that any ban not apply to land zoned as recreational, such as the Bonnie Briar property. This is of great significance to our Club. Bonnie Briar is deeply committed to being a responsible steward of the environment and a considerate neighbor to our community,but a prohibition of gas-powered leaf blowers would,without the kind of exception mentioned above, significantly damage our ability to maintain our golf course in a satisfactory way.. In conclusion,we respectfully urge the Town Board to reconsider the proposed ordinance banning leaf blowers--at least insofar as applied to property zoned recreational--and to explore alternative solutions that balance environmental concerns with the practical needs of local businesses and organizations like ours.We would welcome the opportunity to engage in constructive dialogue and collaborate on finding mutually beneficial solutions that preserve the beauty and integrity of our community. Thank you for your attention to this matter. Please do not hesitate to contact me directly if you require any further information or wish to discuss this issue further. Sincerely, e Napolitano Town Board April 10, 2024 Attachment G (Cont'd) Tonnte Cniat Coufiuj C- uh �� 808 WEAVER STREET n_C LARCHMONT, NEW YORK 10538 (914) 834-0992 • FAX(914) 834-4631 RECEIVED -C L 7� Joe Napolitano 2024 AikOCkN General Manager/COO �. Bonnie Briar Country Club TOWN OF MAMARONECK c/ '4 808 Weaver Street SUPERVISOR'S OFFICE `^� Larchmont N.Y. 10538 /t'1a yo1 Jnapolitano@BonnieBriar.org ��/ 914 834-0992 03/23/2024 Ms. Jaine Elkind Eney Town Supervisor Town of Mamaroneck Board 740 W Boston Post Road Mamaroneck,NY 10543 Dear Supervisor Eney and Members of the Town Board, I am writing to express our deep concern regarding the proposed Town Code Noise Ordinance Ch. 141,which would ban gas-powered leaf blowers within our community.As you are aware, Bonnie Briar Country Club has been an important part of the Town of Mamaroneck since 1921,contributing to the vibrant culture of the Town and our members'pleasure in residing in this area. Bonnie Briar Country Club prides itself on fostering a welcoming and inclusive environment where members from diverse backgrounds come together to enjoy recreational activities and create lasting memories. With over 150 acres, including tree-lined fairways and manicured landscapes,the proper maintenance of our facilities is essential to adhering to the high standards our members have come to expect. Implementing a ban on gas-powered leaf-blowers would significantly hinder our efforts to maintain optimal golf course conditions and overall enjoyment of our outdoor amenities. Leaf blowers and motorized equipment are indispensable tools in our daily operations. Although we fully support efforts to promote environmental sustainability and mitigate excessive noise, a blanket ban on gas-powered leaf blowers would have very much hinder our ability to provide exceptional service and maintain the aesthetic appeal of our property. Town Board April 10, 2024 Attachment G (Cont'd) May, Allison From: Eney,Jaine Elkind Sent: Monday,April 08, 2024 9:20 AM To: Town Board Members; Meredith Robson; Maker Jr.,William; May,Allison Subject: Fwd: I support the gas-powered leaf blower ban for TOM Get Outlook for iOS From:Abbe Rand<ajmrand@aol.com> Sent: Monday,April 8, 2024 3:12 PM To: Eney,Jaine Elkind <Supervisor@TownofMamaroneckNY.org> Subject: I support the gas-powered leaf blower ban for TOM Yes I support a complete ban on gas powered leaf blowers. If the ban is approved I hope it will be enforced. Abbe Rand 850 Soundview Drive Mamaroneck Sent from my iPhone Town Board April 10, 2024 Attachment G (Cont'd) May, Allison From: Eney,Jaine Elkind Sent: Monday,April 08, 2024 9:43 AM To: Town Board Members; Meredith Robson; Maker Jr.,William; May,Allison Subject: Fwd: I support the gas-powered leaf blower ban for TOM Get Outlook for iOS From:Susan Johnston<susanpowerjohnston@gmail.com> Sent: Monday, April 8, 2024 3:41 PM To: Eney,Jaine Elkind <Supervisor@TownofMamaroneckNY.org> Subject: I support the gas-powered leaf blower ban for TOM I support the ban of gas powered leaf blowers.They are bad for the environment,for the workers who use them, and for the residents who have to listen to them. Please adopt this rule,for the benefit of our community. Susan Johnston 1023 Old White Plains Road Mamaroneck. Sent from my iPad Town Board April 10, 2024 Attachment G (Cont'd) May. Allison From: Odierna,Sue Sent: Monday,April 08, 2024 11:27 AM To: Anant Nambiar; Fiddelman,Sabrina;King,Jeffery; Nichinsky,Robin; Meredith Robson; Maker,William Jr.;Maker Jr.,William;May,Allison Cc: Eney,Jaine Elkind Subject: FW: Please ban gas powered leaf blowers. FYI... Sue Odierna Confidential Secretary to the Town Supervisor and Sustainability Coordinator Town of Mamaroneck 740 W.Boston Post Road Mamaroneck,NY 10543 914.381.7816 sodierna@townofmamaroneckny.org Sign up for Town alerts and notifications!CLICK HERE Original Message From:Tom Prigoda<tprigoda@gmail.com> Sent:Monday,April 08,2024 10:57 AM To: Eney,Jaine Elkind<Supervisor@TownofMamaroneckNY.org> Subject: Please ban gas powered leaf blowers. We whole heartedly support the ban on gas powered leaf blowers in the Town of Mamaroneck. It is a quality of life issue and a health issue. It is important for our residents and the environment. Thank you for considering, Tom&Suzanne Prigoda 78 Edgewood Ave Town Board April 10, 2024 Attachment G (Cont'd) May, Allison From: Odierna, Sue Sent: Monday,April 08, 2024 11:27 AM To: Anant Nambiar; Fiddelman,Sabrina; King,Jeffery; Nichinsky, Robin; Meredith Robson; Maker,William Jr.; Maker Jr.,William; May,Allison Cc: Eney,Jaine Elkind Subject: FW:I support the gas-powered leaf blower ban for TOM FYI... Sue Odierna Confidential Secretary to the Town Supervisor and Sustainability Coordinator Town of Mamaroneck 740 W. Boston Post Road Mamaroneck, NY 10543 914.381.7816 sodiernaPtownofmamaroneckny.org Sign up for Town alerts and notifications! CLICK HERE From:Jenny Geer<jennygeer77@gmail.com> Sent: Monday,April 08,2024 11:18 AM To:Eney,Jaine Elkind<Supervisor@TownofMamaroneckNY.org> Subject: I support the gas-powered leaf blower ban for TOM Dear Jaine and Board members, Thank you so much for considering a ban on gas-powered leaf blowers in the Town. As I write this, I am hearing the roar of blowers throughout the neighborhood.We have tried to get our own landscape maintenance workers to switch to electric, but it has been difficult, even though VOL and VOM have passed a ban and electric blowers are much improved. The leadership of the Town government in passing this ban will significantly increase our ability to move toward a quieter, healthier environment, benefiting residents,workers and wildlife. Many thanks, Jenny Geer 871 Fenimore Rd H: 914-833-3263 C:914-396-8552 Jennygeer77c gmail.corn Town Board April 10, 2024 Attachment G (Cont'd) May, Allison From: Odierna, Sue Sent: Monday,April 08, 2024 11:28 AM To: Anant Nambiar; Fiddelman,Sabrina; King,Jeffery; Nichinsky, Robin; Maker,William Jr.; Maker Jr.,William; Meredith Robson; May,Allison Cc: Eney,Jaine Elkind Subject: FW: I support the gas-powered leaf blower ban for TOM FYI- Sue Odierna Confidential Secretary to the Town Supervisor and Sustainability Coordinator Town of Mamaroneck 740 W. Boston Post Road Mamaroneck, NY 10543 914.381.7816 sodierriaPtownofmamaroneckny.org Sign up for Town alerts and notifications! CLICK HERE From: Pam Brandman<pbrandman@gmail.com> Sent: Monday,April 08, 2024 10:28 AM To: Eney,Jaine Elkind<Supervisor@TownofMamaroneckNY.org> Subject: I support the gas-powered leaf blower ban for TOM I am writing to let you know that I SUPPORT the gas-powered leaf blower ban in the Town of Mamaroneck. While the excessive noise they generate is a consideration,we now know there are other environmental and health concerns which would further justify the need for a ban. Not just an inconvenience because of their noise,gas-powered blowers emit greenhouse gases as well as fumes that are dangerous to workers, and kick up dust and dangerous particles. Electric-powered blowers are now a readily available alternative as is the old-fashioned rake, or mulching in the fall. Thank you for considering this ban. Pam Brandman 4 Acorn Lane Town Board April 10, 2024 Attachment G (Cont'd) May, Allison From: Odierna,Sue Sent: Monday,April 08, 2024 11:31 AM To: Anant Nambiar; Fiddelman,Sabrina; King,Jeffery; Nichinsky,Robin;Maker,William Jr.; Maker Jr.,William;Meredith Robson;May,Allison Cc: Eney,Jaine Elkind Subject: FW:I support the gas-powered leaf blower ban for TOM FYI- Sue Odierna Confidential Secretary to the Town Supervisor and Sustainability Coordinator Town of Mamaroneck 740 W. Boston Post Road Mamaroneck, NY 10543 914.381.7816 sodierna@townofrrlamaroneckny.org Sign up for Town alerts and notifications! CLICK HERE From:Frances Snedeker<fsneds42@gmail.com> 0 Sent:Monday,April 08, 2024 10:07 AM To:Eney,Jaine Elkind<Supervisor@TownofMamaroneckNY.org> Subject:I support the gas-powered leaf blower ban for TOM As a former resident of the village of Larchmont, I support the gas-powered leaf blower ban for TOM. I urge you not to make the same error that City of Rye has done by making an exception of large tracts of land like golf courses and the Osborn. Fran Frances H. Snedeker 5008 Theall Rd. Rye, NY 10580 1 Town Board April 10, 2024 Attachment G (Cont'd) May, Allison From: Odierna, Sue Sent: Monday,April 08, 2024 11:34 AM To: Fiddelman,Sabrina; King,Jeffery; Nichinsky, Robin; Meredith Robson; Maker,William Jr.; Maker Jr.,William; May,Allison Cc: Eney,Jaine Elkind Subject: FW: New Leaf Blower Law Attachments: Leaf Blower Law Suggestion.pdf FYI- Sue Odierna Confidential Secretary to the Town Supervisor and Sustainability Coordinator Town of Mamaroneck 740 W. Boston Post Road Mamaroneck, NY 10543 914.381.7816 sodierna(atownofmamaro_neckny.or Sign up for Town alerts and notifications! CLICK HERE From:Ralph<engelesq@gmail.com> Sent:Sunday,April 07,2024 9:07 AM To:Jaine Elkind Eney<jelkindeney@gmail.com> Cc:Anant Nambiar<ANambiar@TownofMamaroneckNY.org>; Eney,Jaine Elkind <Supervisor@TownofMamaroneckNY.org>; Meredith Robson <MRobson@TownofMamaroneckNY.org> Subject:Re: New Leaf Blower Law Bonjour, You are welcome. As to the proposed outdoor power tool law, it would be much simpler if you repealed the entire existing one with one paragraph, and enacted the entire new one with one paragraph. Please consider. Ralph M. Engel engelesgPgmail.com Town Board April 10, 2024 Attachment G (Cont'd) On Sun,Apr 7, 2024 at 6:53 AM Jaine Elkind Eney<jelkindeney@gmail.com>wrote: Bonjour Ralph! Thank you for your input! Jaine Elkind Eney On Apr 6,2024,at 11:23 PM, Ralph<engelesq @gmaiLcom>wrote: Jaine, Isn't the attached a clearer, more precise,easier-to-understand way to say the same thing? Please consider. Ralph Ralph M.Engel engelesgPgmailKcom <Leaf Blower Law Suggestion.pdf> 2 Town Board April 10, 2024 Attachment G (Cont'd) §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.... • -a;pr rge' , °tr"am' f"'`ed a OT eSl racc iPa<eS c�1rn1u11P d. ust.„544-4gRaguat g th ni with ^ir emitted b}'SUCK d �'i F' 1 ., 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 compamlor 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 Town Board April 10, 2024 Attachment G (Cont'd) May, Allison From: Odierna, Sue Sent: Monday,April 08, 2024 5:43 PM To: Anant Nambiar; Fiddelman,Sabrina; King,Jeffery; Nichinsky, Robin; Meredith Robson; Maker,William Jr.; Maker Jr.,William; May,Allison Cc: Eney,Jaine Elkind Subject: FW: I support the gas-powered leaf blower ban for TOM Fyi- Sue Odierna Confidential Secretary to the Town Supervisor and Sustainability Coordinator Town of Mamaroneck 740 W. Boston Post Road Mamaroneck, NY 10543 914.381.7816 sodierna(atownofmamaroneckny.org Sign up for Town alerts and notifications! CLICK HERE From:Lisa M<Icbmcdonald@gmail.com> Sent: Monday,April 08, 2024 5:13 PM To: Eney,Jaine Elkind<Supervisor@TownofMamaroneckNY.org> Subject:I support the gas-powered leaf blower ban for TOM I am writing in full support of the proposed gas-powered leaf blower ban for the ToM.These machines not only disrupt our peace, but they endanger the lives of the operators. Landscapers are exposed to toxic fumes, loud noise and strong vibrations that together have been shown over time to cause cardiovascular and pulmonary problems, auditory issues and nerve damage.There are safer alternatives and just like the outlawing of lead paint,we should be phasing out these dangerous machines. Thank you Lisa McDonald 917-612-7832 Town Board April 10, 2024 Attachment G (Cont'd) May, Allison From: Odierna,Sue Sent: Tuesday,April 09, 2024 4:33 PM To: Anant Nambiar;Fiddelman,Sabrina; King,Jeffery; Nichinsky, Robin; Maker,William Jr.; Maker Jr.,William;May,Allison; Meredith Robson Cc: Eney,Jaine Elkind Subject: FW:GAS LEAF BLOWER BAN FYI-- Sue Odierna Confidential Secretary to the Town Supervisor and Sustainability Coordinator Town of Mamaroneck 740 W. Boston Post Road Mamaroneck,NY 10543 914.381.7816 sodierna@townofmamaroneckny.org Sign up for Town alerts and notifications? CLICK HERE Original Message From;Guillermo Bilbao<gbilbao1915@gmail.com> Sent:Monday,April 08,2024 2:21 PM To: Eney,Jaine Elkind<Supervisor@TownofMamaroneckNY.org> Subject:GAS LEAF BLOWER BAN Hi Jane, Just a quick note in support of the ban on gas leaf blowers that I understand the Town Board will consider this week. We have been using electric power blowers and,although they have limitations versus gas powered ones,we certainly feel they are feasible with planning and investment even in the larger acre plus properties. And certainly worth the trade off considering the noise level and emissions. Thanks for moving this initiative forward. Guillermo Bilbao 871 Fenimore Road Town Board April 10, 2024 Attachment G (Cont'd) May. Allison From:Sent: Arlene Novich <amyginger@yahoo.com} Tuesday,April 09, 2024 2:31 PM To: Eney,Jaine Elkind; Meredith Robson; May,Allison Subject: leafblower ban I think this law is a move in the right direction except for two points. The reasoning behind this law focuses on noise pollution, but does not mention how polluting the gas leafblowers are. They produce high levels of greenhouse gasses, similar to cars, plus spew particulate matter into the air. Another point is I see no reason why the Town is exempt from this law. The Town should be setting an example. They should never be using gas leafblowers around schools and playgrounds, places used by children. Incidence of asthma has grown and this is an unnecessary gardening use that is putting children at risk. It doesn't seem that the Town has a greater need for gas leaf blowers than the residents. Thank you! Arlene Novich Town of Mamaroneck Town Board April 10, 2024 Attachment G (Cont'd) May, Allison From: Odierna,Sue Sent: Tuesday,April 09, 2024 4:39 PM To: Anant Nambiar; Fiddelman,Sabrina; King,Jeffery; Nichinsky, Robin;Maker,William Jr.; Maker Jr.,William; May,Allison; Meredith Robson Cc: Eney,Jaine Elkind Subject: FW: I support the gas-powered leaf blower ban for TOM FYI-- Sue Odierna Confidential Secretary to the Town Supervisor and Sustainability Coordinator Town of Mamaroneck 740 W. Boston Post Road Mamaroneck, NY 10543 914.381.7816 sodiernac townofmamaroneckny org Sign up for Town alerts and notifications! CLICK HERE From: Mary Schwartz<maryhschwartz@gmail.com> Sent:Tuesday,April 09, 2024 3:40 PM To: Eney,Jaine Elkind<Supervisor@TownofMamaroneckNY.org> Subject: I support the gas-powered leaf blower ban for TOM I would be thrilled if gas-powered leaf blowers were forever banned in the Town of Mamaroneck! Mary Schwartz 3 Washington Square,Apt.A Larchmont, NY 10538 Town Board April 10, 2024 Attachment G (Cont'd) May, Allison From: Odierna, Sue Sent: Tuesday,April 09, 2024 5:42 PM To: Anant Nambiar; Fiddelman,Sabrina; King,Jeffery; Nichinsky, Robin; Maker Jr.,William; Maker,William Jr.; May,Allison; Meredith Robson Cc: Eney,Jaine Elkind Subject: FW:Winged Foot letter regarding Town Code Noise Ordinance -- re Leaf Blower Attachments: 2023_360.pdf FYI-- Sue Odierna Confidential Secretary to the Town Supervisor and Sustainability Coordinator Town of Mamaroneck 740 W. Boston Post Road Mamaroneck, NY 10543 914.381.7816 sodierna@townofmamaroneckny.org Sign up for Town alerts and notifications! CLICK HERE From:Stephen Rabideau,CGCS<srabideau@wfgc.org> Sent:Tuesday,April 09,2024 12:49 PM To: Eney,Jaine Elkind<Supervisor@TownofMamaroneckNY.org>;Wasp,Robert<RWasp@TownofMamaroneckNY.org> Subject:Winged Foot letter regarding Town Code Noise Ordinance Ms.Jaine Elkind Eney, please see the attached letter on Winged Foots behalf with regards to the Town Code Noise Ordinance. Please feel free to reach out if you'd like. My cell phone is 516 351-4845. Kindly, Stephen Rabideau,CGCS Director of Golf Courses `'= WINGED FOOT GOLF CLUB 851 Fenimore Rd,Mamaroneck,New York 10543 t:(914)698-2827 e:srabideau@wfgc.org I w;www.wfgc.org US Open-1929,1959,1974,1984,2006,2020 PGA Championship-1997 US Senior Open-1980 US Women's Open-1957,1972 US Amateur-1940,2004 1 Town Board April 10, 2024 Attachment G (Cont'd) ,ao `'oQe WINGED FOOT GOLF CLUB ,e8 o- Ow FENIMORE ROAD 0'''.`�1'4'4.6 MAMARONECK.NEW YORK 10543-2119 W 15 :�a: Telephone(914)698-8400 '"��' Fax(914)698-6470 Stephen Rabideau,CGCS Director of Golf Courses Winged Foot Golf Club 851 Fenimore Rd. Mamaroneck,NY 10543 Ms.Jaine Elkind Eney Town Supervisor Town of Mamaroneck Board 740 W Boston Post Rd. Mamaroneck,NY 10543 Dear Supervisor Eney and Members of the Town Board, I am writing to request your consideration for an exemption with respect to Winged Foot Golf Club (WFGC) and the proposed Town Code Noise Ordinance Ch. 141, which would ban gas-powered leaf blowers within our community. WFGC has been privileged to be part of this great community since 1923. Over our 100-year history,we have been delighted to host numerous Amateur and Professional Championships. In fact,we are again going to do so in 2028,with the United States Golf Association awarding us the invitation to be the Host course for its men's U.S. Open Championship. With any luck, we will continue to be a home to the finest Women's and Men's events over the next one hundred years. We believe these events not only attract the contestants,but,families, fans, and the media,to the Club and Town itself. These events always provide a significant economic and brand boost to the Town. Implementing a ban on gas-powered leaf blowers would significantly challenge our abilities to deliver superior turf conditions over our 280 acres. Leaf blowers and motorized equipment are indispensable in the daily maintenance regimens. We believe there is an inexorable connection between the excellence of our turf conditions, and the consistent invitations we receive to host Championships.Loss of these important pieces of equipment will be detrimental to the day-to-day playing experience and to the brand/reputation of the turf conditions from the outside golf world. It is a delicate balance always, including Town Board April 10, 2024 Attachment G (Cont'd) challenges from Mother Nature (weather), to deliver playing surfaces that are so finely manicured. At its basic core,the grass is cut daily to bare minimum heights. In WFGC's case,we oversee and maintain two golf courses/36 holes. If the Town Board does want to pass a noise ordinance affecting gas-powered leaf blowers,we request that ban not apply to land zoned as ours-recreational. While we are invested in responsible stewardship and always carrying ourselves as a proper neighbor, strategically, turf health and conditions are imperative at WFGC. Hopefully the time comes soon where alternatives to gas-powered equipment provide equivalent results. In the case of blowers, that really rests on the ability of batteries to power up enough for the heavy-duty requirements of golf courses. Sadly,they are not there yet. I would be happy to discuss this matter further. Thank you for your attention to this matter. Sincerely, Stephen Rabideau,CGCS Town Board April 10, 2024 Attachment G (Cont'd) May, Allison From: Odierna,Sue Sent: Wednesday,April 10, 2024 3:02 PM To: Anant Nambiar; Fiddelman,Sabrina; King,Jeffery; Nichinsky, Robin; Maker Jr.,William; Maker,William Jr.; May,Allison; Meredith Robson Cc: Eney,Jaine Elkind Subject FW: I support the gas-powered leaf blower ban for TOM FYI-- Sue Odierna Confidential Secretary to the Town Supervisor and Sustainability Coordinator Town of Mamaroneck 740 W. Boston Post Road Mamaroneck, NY 10543 914.381.7816 sodierna(atownofmamaroneckny.org Sign up for Town alerts and notifications! CLICK HERE From:Kate Spader<mkspader@gmail.com> Sent:Wednesday,April 10,2024 2:55 PM To:Eney,Jaine Elkind<Supervisor@TownofMamaroneckNY.org> Subject:I support the gas-powered leaf blower ban for TOM We support the ban on gas powered leaf blowers! The noxious fumes,the deafening noise,and the dirt and particles blown into the air are awful! Thank you, David and Kate Spader Revere Rd Larchmont Town Board April 10, 2024 Attachment H April 10, 2024 Statement of Concern& Request for Assistance To the Town Board of Mamaroneck: WHAT: Through this presentation,we provide fact-based reasons for our request that you authorize a delay in the completion of the final approval process for the proposed subdivision and development of the property at 21 Edgewood Avenue, which extends down the hill to Myrtle Blvd.That application seeks to add two more houses to the property, one on Edgewood and one on Myrtle. WHY: We residents of Myrtle Blvd and Edgewood Ave are concerned that there needs to be enough time to fully study, and consequently inform the Board's decision in this matter, concerning the environmental impact on the houses below and adjacent to the property, as well as on the existing Town sewer and storm water drainage system on Myrtle. Flooding has been and continues to be a substantial problem on Myrtle,with some of the most intense flooding occurring exactly adjacent to where the new house is to be on Myrtle. BACKGROUND: • A number of homeowners on Myrtle Blvd have dealt with severe and recurring flooding since before and after Hurricane Ida in 2021. • The increase in water management problems on Myrtle may be due to a combination of the following: o An antiquated storm water drainage system o Effects of underground streams o Routing of additional storm water from streets/areas above Myrtle into Myrtle's drainage system o More frequent, longer and more severe rainstorms • As a result,we have met previously with Town officials about this issue and advocated strongly in support of the current "Drainage Study", authorized by the Town Engineering Department and now being conducted by H2M Architects & Engineers. INTERMEDIATE STEPS REQUESTED: • Noting the negative flooding impact this will have on nearby homes and families,we believe the decision on whether this new property development could be undertaken should only occur after the Drainage Study is completed (possibly in May) and request that the Town Board delay project approval until flooding impact implications for Myrtle Blvd can be determined from the completed Drainage Study. • In the meantime, in order that the still to be completed Environmental Impact Assessment be accurate in its reflection of actual anticipated run-off impact, we request that a Lead Agency with recognized related environmental expertise be immediately appointed by the Town Board to coordinate the completion of the I I Town Board April 10, 2024 Attachment H (Cont'd) Environmental Impact Assessment/EIA(Part 2 of Appendix B, form 617.20 for the application re: 21 Edgewood development). • We also request that several key development strategies of the 21 Edgewood application be reconsidered,with oversight by the duly appointed Lead Agency: o That permission to cut down the 27 mature trees on the property, included in the 21 Edgewood application, be paused. ■ Numerous adverse effects can include loss of topsoil, inability to retain rainwater, flooding, etc. • At the very least, a decision should be withheld until the pending lawsuit involving the new Tree Law is resolved. o That the Board consider requiring replacement or supplementing of the "rain gardens"/dry-wells proposed in the application, to handle downhill run-off, with alternate means sufficiently large enough to deal with the volume of moving water, such as "detention tanks" • According to an engineer who lives directly adjacent (at#68 Myrtle)to the Myrtle lot and has studied the lot's run-off, the size/capacity of the rain gardens as proposed will not adequately handle the amount of run- off anticipated and will negatively impact the current storm water system on Myrtle. • This alternative strategy would also be reviewed and assessed by the Lead Agency as it completes the EIA. • Once that EIA is completed, we request that the Town ask the H2M team completing the Drainage Study to comment on the proposed 21 Edgewood development plan's EIA and how the development might impact future water run-off on Myrtle. SUMMARY Myrtle Blvd residents are requesting assistance from The Town of Mamaroneck Board in helping to ensure that the proposed subdivision and development of the property at 21 Edgewood Avenue is done in a way that does not further contribute to existing flooding challenges on Myrtle. Signed by: Iljco Blasev and Marija Vasileva-Blasev 68 Myrtle Blvd. Maya and Patrick MacArdle 62 Myrtle Blvd. Sweta and Gautam Jagirdar 63 Myrtle Blvd. GregorSiwinski and Roksana Sobieralska 72 Myrtle Blvd. Chris and Brenda Fathers 38 Myrtle Blvd. Catherine and Stuart Wachs 31 Edgewood Ave. Paul Schwendener and Barbara Gessler 27 Edgewood Ave. Town Board April 10, 2024 Attachment I TOWN OF MAMARONECK FIRE DEPARTMENT OFFICE OF THE CHIEF I ` Headquarters !� 205 WEAVER STREET IIII_IIIII A LARCH MONT,NEW YORK 10538 834-2100 EMERGENCY aIlk � 834.2101-NON EMERGENCY " 83R 834-0922-FAX WWW.TMFD.ORG dimut jeciN) To: Board of Fire Commissioners From: Chief Thomas Broderick Date: April 01,2024 Re: Fire Report for the Month of March 2024 The following report outlines response to calls made during the month of March 2024. It summarizes the nature,the number of personnel responding and the total time spent. I have also attached a report showing a further breakdown of these alarms. Alarm Type Number Generals 26 Minors 21 Stills 3 Out of Town(Mutual Aid) 0 EMS 36 Drills 6 TOTAL 92 Total number of personnel responding: 749 Total time working: 48 hours and 6 minutes Respectfully Submitted, ...4‘7,451 Chief Thomas Broderick Town Board April 10, 2024 Attachment J Town of Mamaroneck From: Tracy Yogman-Town Comptroller Re: Fire Claims 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 AAA 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 d 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 41110 Page 288 of 537