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HomeMy WebLinkAboutPreliminary Budget_2025 J,, 1' 'N 4+ ffw i r ,, l ! ``F ` �'� yr�t in ri q F� ems �i4-�dl Z� /:t:. ✓'� �� :Y$�s '�,i i6kt 4 r f cs � d y tif# fi A� ,144 ./" ky"i!l' < ,i`.+k d ! > AT, � ,bi�i # �� a /✓,fir, v �; �.� f/ r , ‘;.s.,:Nilf., r',A--.NI.'J„::_•.:1.*:..54 tirgterW'-, /1:::Alljtkj fil. - ill ",' 1 ! z _ ` Y ,+y,A 4 r e- \ - ' ; ...x R"..1�`F„a.3 +`,"4,"y-y✓ 4r'rlt- _'�'f ^Ayw} �s1": Tows Clv'r�c .+. , +, g. -. .y f rv.1 �c:.__may» ' ?.*-.• �. � 4 y,:d ?40 W Boston Post Rom, ,'. H TOWN OF ,," . _ MATMARONEGK ..„. ..4,, .... . ,.., .0,, , _ • PRELIMINARY BUDGET • ,4 s q3 cit o-'tsx ..t y�'�-' F a ., F t!• d 4 Y)-, ' 's' ;t ier•.+ Ir�.p °",,- ^v ,,,,, ,.. • wT'rifC1. "'!��'i '4� '� ,'+h.. /' A:Q.I ��' ,I.,-,„---,,,,:, .- y�J ., r! L,.../.v" :V'�-• d - .k'+ .t �,,, p-'• `...ilo tM` :, }� .yam'.+' ."-r '_, RP t 0.`t'M4!WV4p �/i�1 49. ,� �F yi'�' �1A� ..Y- , f 1 • ,fie: :. •. �� -_ 6� ,11.1 N .943 f _ . • 1..r 1 w m z f , n • :w' u FOUNDED 1661 • 0 TOWN OF MAMARONECK 2025 PRELIMINARY BUDGET FISCAL YEAR JANUARY 1-DECEMBER 31, 2025 TOWN SUPERVISOR Jaine Elkind Eney TOWN BOARD MEMBERS Sabrina Fiddelman Jeffery L. King Robin J. Nichinsky Anant Nambiar TOWN ADMINISTRATOR/CHIEF BUDGET OFFICER Meredith Robson TOWN COMPTROLLER/DIRECTOR OF FINANCE Tracy Yogman, CPA Left Intentionally Blank GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO Town of Mamaroneck New York For the Fiscal Year Beginning January 01, 2024 a P. t.iccuti�e Director Left Intentionally Blank TOWN OF MAMARONECK TABLE OF CONTENTS Page I. BUDGET MESSAGE i-vii II. REVISIONS TO THE TENTATIVE BUDGET 1 III. BUDGET GUIDE 7 IV. INTRODUCTION a. TOWN OFFICIALS 10 b. ORGANIZATIONAL CHART 11 c. MISSION &VISION 12 d. ACTION PAN 13 e. COMMUNITY PROFILE 15 f. BUDGET STRATEGY 20 g. BUDGET CALENDAR 22 V. BUDGET OVERVIEW a. BUDGET HIGHLIGHTS 23 b. BUDGET SUMMARY 27 VI. MAJOR REVENUES a. REVENUE DEFINITIONS AND FORECAST METHODOLOGY 40 b. MAJOR REVENUE SOURCES 41 VII. MAJOR EXPENDITURES 47 VIII. FUND BUDGETS a. FUND STRUCTURE 52 b. FUND AND FUNCTION RELATIONSHIP MATRIX 54 c. BUDGET SUMMARIES-BY FUND 57 IX. DEPARTMENTAL BUDGETS a. REVENUE BUDGET SUMMARY-BY DEPARTMENT 76 b. EXPENSE BUDGET SUMMARY-BY DEPARTMENT 77 c. AMBULANCE 79 d. ASSESSOR 85 e• BUILDING DEPARTMENT 89 f. BUILDINGS& GROUNDS 94 g. COMPTROLLER 99 h. CONSERVATION 105 i. ENGINEERING 112 j. FIRE DEPARTMENT 120 k. GARBAGE DISTRICT 126 I. HIGHWAY 129 m. HUMAN RESOURCES 141 n. INFORMATION TECHNOLOGY 146 o. JUSTICE COURT 150 TOWN OF MAMARONECK TABLE OF CONTENTS Page DEPARTMENTAL BUDGETS (continued) q. POLICE DEPARTMENT 155 r. RECREATION 161 s. TOWN ADMINISTRATOR 175 t. TOWN ATTORNEY 181 u. TOWN BOARD 184 v. TOWN CLERK 187 w. TOWN SUPERVISOR 196 x. UNALLOCATED 199 y. WATER DISTRICT 213 X. TAX LEVIES& RATES a. TAX LEVIES& RATES 218 b. TAX LEVY COMPARISON 219 c. TAX LEVIES& RATES-BY FUND 220 d. TAX REFUNDS BASED ON TAX CERTIORARIS 222 e. PROPERTY TAX CAP CALCULATION 223 f. AVERAGE PROPERTY TAX BILL 224 g. AVERAGE PROPERTY TAX BILL BREAKDOWN-TOWN &VILLAGE 225 h. SCHEDULE OF ASSESSED VALUES-ALL DISTRICTS 226 i. TAX EXEMPTIONS 227 j. TAX RATE HISTORY 227 XI. SUPPLEMENTAL SCHEDULES a. BUDGETED POSITION SUMMARY-BY DEPARTMENT 231 b. FINANCIAL POLICIES 233 XII. CAPITAL BUDGET a. PROGRAM NARRATIVE 247 b. CAPITAL BUDGET SUMMARIES 249 b. CAPITAL BUDGET BY PROJECT 257 c. FIVE YEAR CAPITAL PLAN 261 XIV. DEBT SERVICE FUND a. DEBT OVERVIEW 273 b. CONSTITUTIONAL DEBT LIMIT 276 c. COMPARATIVE SCHEDULE OF INDEBTEDNESS 277 d. THREE YEAR DEBT SERVICE BY PROJECT 281 e. LONG TERM DEBT 284 XV. GLOSSARY 287 ° �99 TOWN OF MAMARONECK ° i TOWN CENTER W m 740 West Boston Post Road,Mamaroneck,NY 10543-3353 FOUNOEU,nut OFFICE OF THE TOWN ADMINISTRATOR Tel:914-381-7810 November 20, 2024 Honorable Supervisor Jaine Elkind-Eney Honorable Members of the Town Board Honorable Allison May-Town Clerk Re:Town of Mamaroneck 2025 Preliminary Budget On October 16, 2024,the Tentative Operating and Capital Budget was presented to the Town Board and the community. That budget provided the necessary resources to continue to deliver municipal services to Town residents and fund the Town's capital needs. Since the submission of the Tentative Budget, the Town Board has reviewed the document,met with staff and conducted many work sessions to discuss the budget. Based on those meetings and discussions,the Town Board has increased revenue projections and reduced appropriations to reduce the tax levy by approximately $3.1 million which has lowered the proposed tax rate considerably. Those updates are outlined on the first page of the Preliminary Budget and will be discussed later on.We are pleased to present the 2025 Preliminary Budget with those savings incorporated. A public hearing on the Preliminary budget is scheduled for December 4' to receive comments from residents. A summary of the 2025 Preliminary Budget will be presented at the hearing. 2025 Preliminary Budget Overview The 2025 Preliminary Budget strives to deliver excellent Town services while we continue to experience significant supply chain delays, mandated employee benefit cost increases, capital project cost demands, and the impacts of aging infrastructure and equipment.As with the 2024 budget,this budget is an attempt to balance this uncertainty and the need to be able to maintain services at current levels, improve infrastructure and allocate sufficient resources while respecting the taxpayer interests. As usual,this 2025 Preliminary Budget has been crafted in such a way as to allow the Town to handle the routine operational demands,as well as the unanticipated demands that will surely come. What is critical about this budget is that it has been prepared with more of a long-term perspective. That comes with some challenges today that will pay off in the long term. As has historically been the case, the financial strength of the Town government and its ability to successfully take on the challenges of the coming year is the hallmark of this organization. Our reliance on financial projections for both expenditures and revenues help to avoid large fluctuations in Town budgets and plan future years' budgets. The Town's fund balance management policy protects fund balances and avoids use of funds that can cause structural deficits in future budgets. The Preliminary Budget reflects the continuation of our fine services and provides for some of the necessary equipment, vehicles and capital improvements. Unfortunately, it also reflects the large increases we are experiencing in health and retirement benefits, insurance and supply costs. While our staff is doing everything possible to mitigate these increases, there is a great deal of market fluctuation over which we have no control, and which appears to have no end in sight. Each year we hope this trend settles, but that has yet to be the case. The proposed tax rate in the 2025 Preliminary Budget is an increase of 2.31% from the 2024 rate. This increase is a combination of a tax levy increase and the increase in total assessed valuation as a result of the cyclical reassessments of Town properties to ensure that taxes are fairly distributed based on current market values. The Town's total assessed value increased by nearly $801 million, or 6.9%. On a homeowner level,the average home price within the Town has increased by$114,000 to$1.6 million, or a 7%increase.The tax levy is therefore spread over a larger base which reduces the tax rate. We firmly believe the budget will have positive long-term effects because it begins to provide for the structural balance the Town has been working toward the past few years and a way to significantly moderate tax increases in the future, barring any major unexpected events. From a positive perspective, there are many future advantages to residents inherent in this budget, despite the resulting tax increase: ➢ The 2025 budget includes funding of$2.7 million for capital projects which reduces the need for borrowing, thus saving significant debt service and borrowing costs in future years. If carried forward in subsequent budgets, current and future taxpayers will benefit. ➢ Of the $2.7 million budgeted for capital projects, $1.2 million or the amount funded through operations, will give the Town the flexibility to fund that amount of capital each year and/or absorb other needs as they arise. ➢ Budgets will be structurally balanced each year with the expectation that there will be more consistent and moderated future tax levy increases for routine annual needs. ➢ This is a major step toward a structurally balanced budget that will be in compliance with bond rating agency guidelines. ➢ Fund balance levels will stabilize and not erode. The most significant change is that this budget is structurally balanced in all funds but the General Fund, which did require the appropriation of fund balance to reduce the tax levy.This is a significant step toward compliance with guidelines from the Government Finance Officers Association (GFOA), New York State Comptroller and bond rating agencies. This change alone added $1.3 million to the tax levy. Despite the challenges facing the Town,we have once again been successful in having our Aaa credit rating reaffirmed by Moody's in 2024. The rating allowed the Town to issue debt of $12.7 million for capital projects at an average rate of 3.5%.While high compared to rates in the recent past,this rate is still lower than it would have been had the Town not maintained its Aaa rating. As a result of having the highest bond rating possible,the Town received a premium of over$600k and a very competitive interest rate on our debt issued in 2024. Moody's credit opinion indicated that further erosion of fund balance, structurally imbalanced budgets and increased debt could have a negative effect on the Town's bond rating. We believe we have addressed some of these concerns in this budget. We have focused on the following benefits in preparing this budget: ➢ Continued investment in technology. • Investments in vehicles, including public safety vehicles and their related communication equipment, water infrastructure, roadway improvements, drainage improvements, recreation facility improvements and other infrastructure projects to meet the needs of the community. • Provision for the anticipated but still largely unknown extent of price increases as products and equipment remain difficult and expensive to purchase. y Current estimation of revenues and expenses. Revenues Total revenue of $53.9 million to meet 2025 expenditures is comprised of almost $35.1 million in tax revenue, $4.0 million in non-property tax revenue and $14.8 million in other revenues. The tax levy increase,or amount to be raised by taxes, in 2025 is$3.2 million. The Town depends upon a variety of revenue sources to finance government operations. Property tax remains the largest source of revenue (62%) for the Town. For 2025, the estimated tax levy is $35.1 million,or an increase of 9.95%over 2024.The tax levy is not only a function of increases in expenses but also the performance of non-property tax revenues. Several categories of non-property revenue directly reflect the performance of regional and national economic trends. This is especially true for mortgage tax,which is estimated to stay relatively flat at$1.3 million. Historically,the Town has been able to estimate fairly substantial increases in this revenue,which simply has not been the case in several years. The volatility in these revenues is therefore further cause for estimating revenue projections conservatively and maintaining a strong fund balance. Investment earnings are estimated to decrease by almost 14% as a result of the Federal Reserve interest rate cuts. There has also been a recent change to the Real Property Tax Law legislation which limits the penalty rates to the prime rate for non-payment of taxes and, as a result,that revenue will decrease by$.2 million. In contrast, of positive note, revenue increases have been made in a number of areas in the 2025 Preliminary Budget which include building permits, sales tax, ambulance revenue and water revenue, among others. The net total combined increase of non-tax revenue is $1.1 million,which has assisted in keeping the tax rate increase as low as possible. As we move toward a structurally balanced budget,fund balance appropriations have decreased by$1.3 million in total.Total combined non-tax revenues have decreased by$.2 million. Expenditures The Town's total expenditures for 2025 are projected to be $56.4 million, an increase of$3.0 million, or 5.5%from 2024. The increase in expenditures is a result of increases in salary and wages ($.5 million), benefits ($1.3 million), contractual expenses ($.9 million), medical equipment lease ($.2 million) and capital projects on a pay-as-you-go basis ($.6 million). iii As expected, debt service will be on the rise as a result of the prior capital project investments, including a significant water capital improvement. However, the debt service increase of $.9 million has been somewhat offset by significant investment earnings increases and bond premiums that the Town received on the 2024 bond sale and the return of bond funds on completed projects for a total of$1.3 million. As a result,there is a budgetary savings of$ .5 million in debt service. The Town participates in the New York State Health Insurance Program (NYSHIP) and the New York State Local Retirement Services (NYSLRS). The budget includes an estimated 10% increase in the health insurance rates and a 26%increase in the retirement rate provided by the State.Combined,they represent 46%of the expense budget increase of$1.4 million.This amount alone is above the tax cap. The total expense increase of$3.5 million and the expense savings of$.5 million outlined above net to an overall expense increase of$3.0 million. Tax Levy The tax levy in a municipal budget equals the total non-tax revenue less total expenses. When expenses outpace revenue increases,the tax levy will increase in order to maintain service levels. The tax levy for 2025 has increased by$3.2 million as follows: • Non-tax revenues increased by$1.1 million, • Fund balance appropriations decreased by$1.3 million • Expenses increased by$3.0 as outlined above Property Tax Cap Each year local governments in New York State must consider whether to adopt budgets that comply with the Property Tax Cap legislation imposed by the Governor and New York State Legislature in 2011. Most local officials agree that the tax cap legislation does not reflect the realities of delivering quality municipal services, does not adequately account for long-term capital infrastructure needs and, in fact, often hampers the appropriate maintenance of such community assets. Compliance with the tax cap is particularly difficult for local governments, since the State government has failed to increase aid to local governments, as it has for school districts in New York,for at least fifteen years. Since 2012, the Town has complied with the tax cap guideline in seven of the last thirteen budgets. The tax levy in the 2025 Preliminary Budget is above the State tax levy cap. Based upon the mandated formula, the 2025 Town tax levy cap limit is 2.93%, which would provide for a maximum increase on the 2024 tax levy of only$935,714.The proposed tax levy of$35,061,700 is an increase of$3,173,730.The levy increase allowed by the cap is simply not attainable, even to cover the basic labor and benefit increases let alone increases driven by other needs including equipment, programs and other operational requirements. Our goal each year is to present a budget that finances municipal services at the greatest value possible to the community. We recognize that this increase exceeds the tax cap, but it is important to understand that this reflects a significant step towards a structurally balanced budget and investments in services and capital projects discussed in this memo, as well as a continuing change in strategy regarding the appropriation of fund balance largely driven by prudent financial planning and stricter bond rating compliance requirements. iv 2025 Property Taxes The apportionment of the tax levy is a function of total property assessments for each of the Town's seven budget funds that are levied. Property taxes for 2025 are based upon property assessments that were finalized in September of 2024 by the Town Assessor in accordance with New York State Real Property Tax Law. In compliance with State guidelines and adhering to the Town's plan for cyclical reassessment,a Townwide reappraisal was completed in 2024, and an annual reassessment is planned for 2025. Completing a systematic analysis in accordance with State guidelines will ensure that home values will be maintained at 100%of their market value. Each budget fund, by law, must have its own property assessments and tax rates. The exception to the revaluation requirement is for those funds financed completely by fees and charges, such as the sewer and water funds. There was an increase in the average residential assessed valuation to reflect changes in the local real estate market from 2023 to 2024. Total assessments applied to the Townwide fund increased by about $801 million, or 6.9%. Assessment increases for other budget funds ranged from approximately $340- $803 million. Understanding the Town of Mamaroneck budget is not always easy because of the use of different budget funds. Many do not realize that the Town provides services to the unincorporated Town as well as the Villages of Larchmont and Mamaroneck. Property owners in the Villages receive from the Town tax collection services for school and county taxes, recreational services, property assessment services and ambulance service. Property owners in the unincorporated area receive additional services including police,fire, sanitation collection and road maintenance. A property owner in the unincorporated area with an average assessment of $1.6 million will incur a property tax obligation of$9,269 for all services based on the tax rate increase of 2.31%. The impact of the average increase in assessments means that the average tax bill will increase by$834, or 9.89%. For property owners in the Villages with an average assessment of$1.6 million,their property tax obligation to the Town will be $1,047, or an increase of$147 for the year. All individual property tax bills will vary depending upon their particular assessment when compared with this average and those property owners with assessments less than the average will see that their tax obligation is less than the $834 or $147 increase. Capital Projects The 2025 Preliminary Budget includes funding for capital projects either in progress or representing new initiatives. For funding purposes, capital projects are prioritized based upon need. The capital plan is a tool to assess the long-term capital project needs of the Town with projected funding sources. While a comprehensive capital plan is meant to forecast future needs, it requires annual updates to reflect the status of projects, new capital priorities, revised estimates and coordination of funding sources. The capital plan proposed for 2025 totals$9.2 million.As was stated previously,the budget includes$2.7 million for capital needs that will be funded in the following manner: $1.5 million through fund balance and$1.2 million will be funded through the operating budget on a pay-as-you-go basis. In addition to that which is funded through the budget,the capital plan is supported through the utilization of$.5 million of grant funding and $6.0 million of serial bond financing.A section of the budget document is dedicated to a detailed presentation of the 2025 capital plan and also includes a projected capital plan for an additional four years. v The challenge of maintaining our infrastructure will require continuous effort by the Town. Investments in capital infrastructure are critical if we are to continue to provide municipal services to the community to ensure clean water,safe roads,safe and efficient equipment and a healthy environment.Sometimes it is easy to forget the underground utility systems such as those that provide clean water each day and carry away sanitary sewage from our kitchens and bathrooms.It is easy for the proper functioning of these services to be overlooked until there is a problem. Each year as our infrastructure gets older,the need for maintenance and replacement grows. The Town has come to realize that deferring capital infrastructure improvements only leads to far greater expense in the future, and we are finally catching up on previously deferred projects and providing for appropriate progress on capital needs in this budget. While difficult to absorb in any budget, continuing capital needs must be addressed every year. Costs keep rising and deferral of projects will only put more pressure on future budgets. In accordance with the Town's new Comprehensive Plan, there are projects included that specifically support the goals of the plan.Some of the major projects included in the 2025 Capital Plan in accordance with the Action Plan Goals outlined in the Town's Comprehensive Plan include the following: • Enhance Recreational and Open Space Resources:Shade options at Memorial Park. • Ensure Efficient and Equitable Services, Utilities and Government: Installation of Senior Center generator, Parks Building renovation and water infrastructure improvements. • Balance the Mobility Needs of People and Cars and Enhance Traffic Safety and Flow Throughout the Town: Reconstruct roadways Townwide; Replace various sidewalks and curbs. • Prevent and Minimize Potential Flooding from Extreme Weather Events: Storm water resiliency project and Baldwin Ave pump station design. Reduce the Town's Carbon Footprint: Purchase of electric and/or more efficient equipment and vehicle replacements necessary to maintain Town services. Fund Balance The 2025 Preliminary Budget provides for an application of reserves of$2.5 million, which is a reduction of$1.3 million over last year. However,consistent with our discussions over the past three years about a revised approach to fund balance management, this budget will make progress in stabilizing and preserving fund balance levels and includes funding for $1.2 million for capital projects within the operating budget itself. At this time, the fund balance is healthy, however,funding recurring operations through the use of fund balance creates a structural deficit on an annual basis. Through the change in annual appropriations of the fund balance,the Town will move towards stabilization of fund balance amounts and the provision of moderated annual increases to keep up with rising annual costs. This will also allow for even greater flexibility during difficult years and appropriate management of resources through severe weather and unanticipated events without incurring additional debt. The intent of this action is to keep pace with infrastructure and equipment needs and further balance the burden of the capital projects and equipment expenditures for current and future taxpayers. vi Long Term Planning The Comprehensive Plan that has been adopted in 2024 includes a significant amount of public input into future planning, capital improvement and operational improvement needs. The plan is a framework establishing policies for long-range planning and development.This budget has begun to identify funding to meet the strategies and action plan goals as the first step of the implementation process. The Comprehensive Plan created a blueprint for a more environmentally and economically sound unincorporated Town of Mamaroneck. Many of our capital projects in the five-year plan have been aligned with the stated goals. The implementation plan currently in progress will prioritize issues, assets and challenges for budget planning in future years. Conclusion Considering the significant and continuing local and global uncertainties under which this budget is prepared, we believe the 2025 Preliminary Budget balances the needs of the community and our fiscal obligations. The budget not only provides structural balance in most funds but will help stabilize fund balance for future generations and help to limit future borrowing and debt service increases. Our history of conservative financial management has paid off and allowed Town government to endure a series of events that had significant impacts on our operations while maintaining critical services at an excellent value. Of equal, if not greater importance, is that this budget provides the means for the Town to plan and protect our community in the future. Ours is an older community and with that comes the task and the challenge of maintaining old infrastructure to continue municipal services now and in the future.Much of the 2025 capital improvement program is dedicated to the upkeep of our facilities and infrastructure investments in order to best provide for the community's future. We hope that the community will take the time to read the budget document. The budget document provides a wealth of information and illustrations that will provide detail on the workings of the Town government. In closing, our sincere thanks once again to the staff of the Town for their work on the 2025 Preliminary Budget. Their resourcefulness and professionalism were invaluable in preparing a budget that maintains the quality of life in the community, plans for the future and endeavors to improve services for our residents. They continue to rise to the occasion during unforeseen and critical events. We also value and appreciate the Supervisor and Town Board for their guidance in identifying the priorities to be met in the budget. 11/V /417 Meredith S. Robson Tracy Yogman CPA Town Administrator/Budget Officer Comptroller/Director of Finance vii Left Intentionally Blank TOWN OF MAMARONECK REVISIONS TO THE 2025 TENTATIVE BUDGET The 2025 Tentative Budget was submitted to the Town Supervisor and Town Board on October 16, 2024. Following a series of budget meetings, including departmental presentations and a thorough review, the following adjustments have been made and incorporated into the 2025 Adopted Budget. OVERVIEW 1. Reduced the tax levy to reflect net operational changes 2. Increased Sales Tax Revenues 3. Increased Town Clerk Fees 4. Increased Recreation Revenues 5. Increased interest earnings- rounding 6. Increased Gifts/Donations/Contributions-Transfer from Trust 7. Increased Mortgage Tax 8. Decreased Interfund Transfers 9. Increased Fund Balance Appropriations-Operating 10. Increased Fund Balance Appropriations-Capital 11. Various adjustments to expense accounts based on reviews with Department Heads 12. Reduced and/or deferred capital projects 1 TOWN OF MAMARONECK REVISIONS TO THE 2025 TENTATIVE BUDGET BUDGET ADJUSTMENTS The following Budget Adjustments have been made to the 2025 Preliminary Budget and are included in the Adopted Budget: Increase Item# Budget Code Account Decsriotion (Decrease) Amount 1 A9999-1001 Real Property Taxes Decrease $ (1,417,400) 1 B9999-1001 Real Property Taxes Decrease (1,018,300) 1 DB9999-1001 Real Property Taxes Decrease (375,000) 1 SF9999-1001 Real Property Taxes Increase 400 1 SL9999-1001 Real Property Taxes Decrease (51,000) 1 SM9999-1001 Real Property Taxes Decrease (9,800) 1 SR9999-1001 Real Property Taxes Decrease (200,000) 2 B9999-1162 Sales Tax Increase 100,000 3 A1410-1255 Town Clerk Fees Increase 2,000 4 A7265-2065 Rink-Gen Admission Increase 15,000 4 A7265-2067 Hockey Program Increase 10,000 4 A7310-2002 Recreation-Youth Programs Decrease (10,000) 4 A7620-2001 Recreation-Adult Programs Increase 5,000 5 SW1315-2401 Interest Earnings Increase 461 6 A6772-2705 Gifts & Donations Increase 4,500 6 A6772-2779 Contributionds- Dues Increase 1,000 7 A9999-3005 Mortgage Tax Increase 100,000 8 B9900-5031 Transfers from A Decrease (82,370) 9 A9999-5995 Appropriated Fund Balance-Ops Increase 1,000,000 10 A9999-5995 Appropriated Fund Balance-Capital Increase 199,000 10 B9999-5995 Appropriated Fund Balance-Capital Increase 717,200 10 DB9999-5995 Appropriated Fund Balance-Capital Increase 355,000 10 SR9999-5995 Appropriated Fund Balance-Capital Increase 60,000 SW9999-5995 Appropriated Fund Balance-Capital Decrease (461) Total Revenue Adjustments $ (594,770) 2 TOWN OF MAMARONECK REVISIONS TO THE 2025 TENTATIVE BUDGET Increase Item# Budget Code Account Decsriotion (Decrease) Amount 11 A1110-1010 Salaries-Justice Court Decrease $ (3,844) A1410-1015 Overtime-Town Clerk Decrease (500) A6772-1021 Salaries- Part Time-Sr Center Decrease (6,000) A7265-1021 Salaries- Part Time-Ice Skating Decrease (10,000) B1680-1010 Salaries-Info Tech Increase 2,364 DB5142-1015 Overtime-Snow Decrease (50,000) A6772-2102 Misc Equipment Decrease (1,000) B3120-2125 Guns/Fire Arms Equipment Decrease (14,000) SL5182-2132 Light Fixtures Increase 9,000 A1110-4040 Law Books Increase 2,000 A1220-4030 Printing/Stationary Decrease (300) A1221-4017 Seminars/Conferences Increase 2,340 A1221-4019 Dues/P ublications Decrease (3,100) A1315-4009 Office Supplies Decrease (500) A1315-4019 Dues/Pu blications Increase 200 A1315-4021 Public Notices Decrease (440) A1355-4017 Seminars/Conferences Decrease (1,000) A1355-4019 Dues/Publications Decrease (1,000) A1420-4009 Office Supplies Decrease (100) A1420-4019 Dues/Publications Decrease (250) A1420-4040 Law Books Increase 3,500 A1420-4117 Trial Expenses Decrease (500) A1430-4019 Dues/Publications Decrease (1,250) A1430-4021 Public Notices Decrease (100) A1620-4002 Service Contracts Increase 1,000 A1650-4001 Telephone Increase 3,000 A1670-4002 Service Contracts Increase 1,000 A1670-4009 Office Supplies Increase 3,000 A1900-1950 Taxes-Town Properties Decrease (5,000) A6772-4012 B&G R&M Decrease (1,000) A6772-4048 Prog Clinic Instruction Decrease (2,000) A6772-4055 Operating Exp- Sr Center Decrease (1,000) 3 TOWN OF MAMARONECK REVISIONS TO THE 2025 TENTATIVE BUDGET Increase Item# Budget Code Account Decsriotion (Decrease) Amount A6772-4060 Meals on Wheels Increase $ 2,000 A7020-4008 Water/Sewer Decrease (5,000) A7020-4017 Seminars/Conferences Decrease (500) A7265-4002 Service Contracts Increase 5,000 A7265-4163 Equip/Repairs & Maint- Ice Rink Compressor Increase 36,000 A7310-4169 Teen Escape Camp Increase 22,000 A7620-4037 Prog Clinic Instructors Increase 5,000 B1670-4030 Printing/Stationary Decrease (1,500) B1680-4035 Consultant Services- IT Decrease (30,000) B3120-4019 Dues/Publications Increase 270 B3310-4202 Street Painting Decrease (8,000) B3620-4017 Seminars/Conferences Decrease (2,000) B3620-4019 Dues/Publications Increase 700 B7140-4044 Tennis Court Maint Increase 6,000 B8010-4017 Seminars/Conferences Decrease (500) B8030-4017 Seminars/Conferences Decrease (150) B8030-4023 Travel Expenses Decrease (200) B8030-4030 Printing/Stationary Decrease (650) B8090-4010 Operating Supplies Decrease (100) B8090-4030 Printing/Stationary Decrease (200) B8090-4294 LISWIC Decrease (500) DB5130-4033 Equip Repairs/Maint Increase 7,000 DB5130-4243 Highway Garage- Outside Svces Increase 25,000 DB5142-4002 Service Contracts Decrease (2,000) SF3410-4239 Telephone/Alarm Increase 1,000 SF3410-4260 Foam Decrease (1,000) SF3410-4265 Conferences Increase 345 SM4189-4002 Service Contracts-Equip on lease now Decrease (12,500) SM4190-4012 B&G R&M Increase 1,550 SM4191-4002 Service Contracts Increase 1,150 SS8120-4017 Seminars/Conferences Decrease (2,500) 558120-4050 Contingency Increase 2,500 4 TOWN OF MAMARONECK REVISIONS TO THE 2025 TENTATIVE BUDGET Increase Item# Budget Code Account Decsriotion (Decrease) Amount 11 A9000-9010 Fica Decrease $ (186) 11 B9000-9035 MTATax Decrease (4) 11 SF9000-9030 Fica Increase 55 12 A9900-9902 Transfer to Part Town- IT allocation Decrease (82,370) 12 A9900-9950 Transfer to Capital-TC Painting Decrease (50,000) Transfer to Capital-Tennis Cts,Traffic 12 B9900-9950 Signal, IT, 1 Police Car Decrease (235,000) 12 SL9900-9950 Transfer to Capital-Streetlights Decrease (60,000) 12 SR9900-9950 Transfer to Capital-Purchase Rear loader Decrease (140,000) Total Expense Adjustments $ (594,770) 5 Left Intentionally Blank 6 TOWN OF MAMARONECK BUDGET GUIDE Town Organization and Services The Town of Mamaroneck was established in 1661, and is governed by Town Law, General Municipal Law and other general laws of the State of New York and various local laws and ordinances.The Town Supervisor is a member of the Town Board and serves as the Chief Executive Officer/Chief Financial Officer.The Town Board is the policy-making body of the Town. The Town provides the following services to its residents:general and administrative, public safety, parking, recreation, water, sewer, emergency services, engineering, planning, refuse disposal and recycling. The 2025 Budget provides the funding for all such services. Budget Guide This budget document describes how the Town will achieve its goals, objectives and meet the community's needs. The intent of this budget document is to present the Town of Mamaroneck's budget in a comprehensive and easy to read format. This Budget Document is organized in the following major sections: 1. Budget Message: The Budget Message, a letter from the Town Administrator and Town Comptroller to the Town Supervisor and the Town Board that provides an overview of the upcoming fiscal year budget and financial plan. 2. Introduction: Includes elected and appointed officials, mission, vision, community profile, budget strategy and budget calendar. 3. Budget Overview:This section includes an Executive Budget Summary that summarizes the budget highlights. 4. Financial Summaries: This section provides a summary of revenue,expenditures and fund balance information for the Town, information provided in both numerical and narrative formats, the Town's fund structure, budgeted positions by fund and organization and departmental summaries. This section includes a summary of the fund, budgets for each fund presented in both numerical and graphical formats and a budget for each department containing Actual Expenses for Fiscal Years 2023, Adopted Budget for Fiscal Year 2024, Actual Year:to-Date Expenses for Fiscal Year 2024, Projected Expenses for Fiscal Year 2024, the Budget for Fiscal Year 2025, and variances to the budget. TOWN OF MAMARONECK BUDGET GUIDE 5. Departmental Budgets: Each departmental budget contains a summary of appropriations,a proposed revenue summary, a departmental mission, accomplishments, and goals for the upcoming year, performance measures followed by a position summary report. 6. Tax Levies&Rates:This section includes tax levies,rates,comparison,tax refunds on tax certioraris and the property tax cap calculation. 7. Supplemental Schedules:This section includes information about the Town, debt information, tax rate schedules, sample tax bill,tax rate history. 8. Financial Policies:This section includes financial policies the Town has adopted, including a new Budget Policy. 9. Capital Budget:This section includes capital projects of$5,000 more with a useful life of at least five years listed in the Town's Capital Plan. Included is a description of each project and the associated cost by fiscal year. 10. Five Year Capital Plan:This section includes a projection of capital projects for the next five years. 11. Debt Service Fund: This section includes information on the Town's debt, bond rating, debt projections and debt service. 12. Glossary:This section provides brief descriptions of terms used in the budget document. 8 INTRODUCTION 9 TOWN OF MAMARONECK TOWN OFFICIALS TOWN SUPERVISOR AND TOWN BOARD MEMBERS Town Supervisor Jaine Elkind Eney Deputy Town Supervisor Sabrina Fiddelman Town Board Member Jeffery L. King Town Board Member Robin J. Nichinsky Town Board Member Anant Nambiar TOWN OFFICIALS Town Administrator Meredith Robson Deputy Town Administrator Connie Green O'Donnell Ambulance District Administrator Michael Liverzani Assessor Pamela Valenza Building Inspector Richard Polcari Buildings & Grounds Superintendent Michael Orchanian Comptroller Tracy Yogman Environmental Planner Elizabeth Aitchison Town Engineer Robert Wasp Fire Chief Thomas Broderick Highway-General Foreman John Barreto Highway- Fleet Manager John Galli IT Director Shyam Pandya Court Clerk Dominique Patterson Chief of Police Paul Creazzo Superintendent of Recreation Jill Fisher Town Clerk Allison May io TOWN OF MAMARONECK ORGANIZATIONAL CHART 43ro` ti,� C o • Town of Mamaroneck Organizational Chart I Elected TownII I Town Justices Town Supervisor Jean Marie Brescia i' pine Elkind Eney Clerk Ronald Meister Allison May Town Board Members Sabrina Fiddelman,Deputy Town Supervisor/ ` I Jeffery Kink Town Board Member ` Robin Nichlnsky.Town Board Member // • Anant Nambiar.Town Board Member ` I • / • / • I • / • Fire Town Thomas Broderick. Town Administrator Attorney Fire Chief Meredith Robson William Maker,Jr. Ambulance Assessments Buildings Buildings& Michael Liverzanl Pam Valea. Richard Polcarl. Grounds ru 4•,iLt,ia e 0 cr, 4,,essor Boildinalntpectoe Michael Orchanian, 8 d G suprrmterxJrn! Comptroller/ Conservation Engineering Jiighway Tax Receiver Elizabeth Aitchison, Robert wasp John Barreto• Environmentof �.,v.,,t:.5,,err Grncrol Foreman Yognian John Galli, Planner Fleer Manager Info Tech Police Recreation Shyam Pandya. Paul Creauo. 1,11 Fisher r T A•rec:or Chief of Police ... . 11 TOWN OF MAMARONECK MISSION & VISION MISSION The Town of Mamaroneck's mission is to serve residents by promoting the health, safety and the general welfare of our residents and community with cost effective services through fiscally responsive administration and planning. VISION The Town of Mamaroneck strives to create and maintain healthy communities,quality neighborhoods,safe connections, resilient environment and a sound economy while preserving our values, qualities, and community character. STRATEGIES The Town will implement the following strategies developed in the Comprehensive Plan to achieve its mission and vision: I. Support healthy community togetherness & wellness through efficiently delivering Town services, optimizing infrastructure and enhancing spaces for community gathering and recreation. II. Preserve quality neighborhoods by updating land use laws allowing for the creation of more vibrant mixed use centers, creating housing choices, incentiving the creation of more affordable housing, providing inclusive neighborhoods and commercial areas that preserve the Town's small-town feel. Ill. Create safe connections through enhanced pedestrian, bicycle infrastructure and roadway operation improvements. IV. Enhance resiliency by limiting impacts on the natural environment, restoring natural areas, trees and vegetation, preventing and minimizing damage from extreme weather and reducing the Town's carbon footprint. V. Strengthen the Town's economic health by supporting local businesses and attracting commerical development to improve the tax base. ,I: a + . I�_• rAneck Trails and Maps � r . � 9' �. tf.JRev Y �ti K+�"nt-3z�'... �_ -k���tiaus �Lwa°n'�gira�s I.�m'm�6ndis � �\ ,. , ,-, -tea TOWN OF MAMARONECK MISSION & VISION ACTION PLAN The Town is in the process of developing an implementation plan based on the Comprehensive Plan to include the following actions organized by strategy: Support Healthy Communities la/c. Continue to maintain and enhance parks,trails and open spaces. lb. Optimize recreational facilities. 2a. Provide community programming to serve all of the Town's population. 4a. Upgrade,strengthen and protect Town Center buildings,facilities and telecommunications infrastructure. 4b. Optimize waste management services, cleanliness of public/private spaces and address service needs of lower income,elderly and limited ability households. II. Preserve Quality Neighborhoods la. Update land use regulations,engage residents in the Town's development. 2a. Encourage reuse of underutilized properties for housing. 3a. Regularly evaluate opportunities for improving affordable housing. III. Create Safe Connections la/4a. Expand and improve pedestrian, bicycle and roadway operations for pedestrian and bicycle safety. 2a. Study,modify and implement physical improvements to roadways that include access,safety, directional signage and traffic regulations. 3a. Adopt operational changes, signage, physical improvements and urban design and landscape for parking facilities. IV. Enhance resiliency la. Maintain and protect and expand the tree canopy and vegetation,support efforts that protect the quality and function of the Long Island Sound ecosystem and reduce sources of noise and air pollution. 2a. Seek to eliminate direct/indirect stormwater discharges; manage land use activities to minimize pollution of rivers, streams and coastal waters and infrastructure improvements that demonstrate water quality protection and stormwater control. 3a. Upgrade existing stormwater infrastructure. 4a. Ensure new construction, additions, expansions are constructed in a manner to protect lives and minimize property damage. Sa. Reduce carbon emissions and support energy efficiency and renewable energy in Town facilities,transportation and infrastructure and increase the number of EV chargers. V. Sound Economy la. Enhance spaces and attractiveness of existing businesses and ensure permitting/approval processes for businesses are clear,consistent and transparent. lb. Attract new commerical/mixed use development that generates local jobs and tax revenue. 2a. Strive to limit property tax increases,diversify revenue sources, maximize operating cost- efficiences and continue to engage in responsible bonding practices to maintain high financial rating. 13 Left Intentionally Blank 14 TOWN OF MAMARONECK COMMUNITY PROFILE Overview The Town of Mamaroneck, a Native American name translated as "the place where the sweet waters fall into the sea," is located just twenty-three miles north of New York City on Long Island Sound.The Town was established at the mouth of a river and at the head of a harbor. Established in 1661, the Town of Mamaroneck was officially created by an act of the New York State Legislature on May 17, 1788. 18th and 19th Century residents earned their livelihoods by farming, fishing, lumbering and milling. Manufacturing arrived in the 19th century, and most were located (as it is today) in the Mamaroneck Village section. Larchmont Village and the Unincorporated Town were,and largely remains residential. soli,.IiiG " sOn 0+ M 0 Today, the Town of Mamaroneck, with its beautiful Long Island Sound waterfront and easy access to highways, airports and Metro North train service to New York City and Stamford is a prime suburban residential community. The Town of Mamaroneck includes the entire Village of Larchmont (one square mile), the Unincorporated Area (5.7 square miles which is not part of either village), and that part of the Village of Mamaroneck west of the Mamaroneck River bordering Rye Neck (2.3 square miles). Both the incorporated Villages and the Unincorporated Town are self-governing and define the Town as a political and governmental subdivision of the State of New York. The Town does provide a select menu of services for the Villages to all residents. The Town provides direct municipal services- police,fire,sanitation, and highway among others-to the residents of the unincorporated area, and recreation, ambulance, senior citizen services, property assessment services and tax collection for all Town residents. Town Government The Town of Mamaroneck elects its own officials, adopts its own laws,and manages its own finances under the direction of a Supervisor and four Council Members. The Supervisor is elected for a two-year term and the Council Members for four years. The Town Board appoints a Town Administrator to serve as the Chief Administrative Officer. The Town Board is vested by New York State with control of legislation, appropriation of monies and decision-making on general local governmental policies. The Board authorizes the annual budget, and the collection of taxes required to finance it. Each of the Council Members are appointed by the Supervisor to serve as liaison to several committees and commissions. 15 TOWN OF MAMARONECK COMMUNITY PROFILE Town Services The Town provides the following services: • Planning and Community Development: Environmental, land management, zoning, buildings review. F. Public Safety: Police, fire, emergency management, code enforcement, animal control, ambulance and special services. .- Highway: Street and drainage maintenance, snow removal, roadway improvements, leaf collection. • Support Services/Legislative/Administrative: Facilities, financial, fleet, human resources, technology, legal,tax collection, records management, historic preservation,assessments .- Culture and Recreation Services:Parks, recreational,youth programs,ice skating,swimming pool, senior citizen services. r Utilities:Sewer Services to properties within the district. Water: Participation in the Westchester Joint Water Works (WJWW). The Town funds capital improvements in the district and receives a distribution from WJWW. • Other Operations: Participation in the Larchmont-Mamaroneck Joint Garbage Disposal Commission for refuse collection and disposal, recycling, and environmental protection. Mamaroneck is home to the Winged Foot Golf Club that has hosted numerous national amateur and professional golf championships since 1929, including the 2020 U.S. Open Championship. The Town offers a variety of programs and activities tailored to individuals of all ages and interests for residents and visitors. There are learn to skate programs at the ice rink, figure skating camps, ice hockey programs, skate with the Easter Bunny event, tot and youth swim programs at our indoor/outdoor pool, swim clubs, swim lessons for all ages,tennis and pickleball programs,tot and youth recreational programs, S.T.E.M. programs, summer day camps,teen travel camp. The Town operates a Senior Center offering an engaging selection of social, educational and recreational programs, including a Senior Nutrition Program providing hot lunch on weekdays, Meals on Wheels for homebound seniors and senior bus services for shopping and medical appointments. In addition,the Town hosts a 5k Run&Lil'Bunny Hop,outdoor movies, food truck festival, and summer concert series. There is something for all of our community residents. XR /vim; itir ' wF" 0 TOBERPEST Y j� i�,Q I1'Te k --....t /' j'il 1(^ yi tr -- Eoos-musk-RAFFLES W - FRIUR4.SEPTEmBER 20TH if 0 16 TOWN OF MAMARONECK COMMUNITY PROFILE Demographics Population The Town's population has experienced two major growth periods over the last 50 years and reached a peak of approximately 31,243 residents in 1970. By 1990,the Town's population decreased by 11.3%to 27,706 residents as the number of family members per household declined. By 2000, the Town population increased by approximately 5%to 28,967 residents. According to the 2010 census, the Town's population remained stable with a slight increase to 29,156 residents. The 2020 census indicates that the Townwide population grew about 8.9%to 31,758. TOWN OF MAMARONECK POPULATION 34,000 " 32,000 • 7 30,000 28,000 •� 26,000 24,000 1960 1970 1980 1990 2000 2010 2020 Per the most recent United States Census Bureau: Population (2020 Census Data) 31,758 Males/Females 16,546/15,212 Median Age 40 Median Household Income $156,782 Households 10,519 Educational Attainment High School Graduates or Higher 92.0% Bachelor's Degree or Higher 69.1% Number of Businesses 1,133 17 TOWN OF MAMARONECK COMMUNITY PROFILE AGE DISTRIBUTION 20,000 59% 18,000 59% 59% 58% 16,000 14,000 c 12,000 v 10,000 47 a) 27% 26% 26% 26% cr 8,000 u 6,000 14% I 15% I 16% 16% 4,000 2,000 2000 2010 2019 2020 ■Under 18 yrs ■18-65 Yrs a 65 Yrs+ Principal Taxpayers Nature of Assessed Percent of Rank Taxpayer Assessed Business Valuation Valuation 1 Con Edison Co Of NY Utilities $ 196,768,063 1.69% 2 Avalon Properties Inc Apartments 45,640,000 0.39% 3 Larchmont Acres East Asso LLC Apartments 28,500,000 0.24% 4 Palmer Terrace Co-Op Inc Co-Op 27,652,006 0.24% 5 Larchmont Prime Assets I LLC Shopping Center 24,127,600 0.21% 6 Sheldrake Station Dev LLC Apartments 22,500,000 0.19% 7 Mamaroneck Gardens Inc Co-Op 22,124,409 0.19% 8 Winged Foot Holding Corp Country Club 21,600,000 0.19% 9 Larchmont Owners Corp Co-Op 21,079,493 0.18% 10 Carlshire Tenants Inc Condominiums 18,220,811 0.16% TOTAL $ 428,212,382 3.67% 18 TOWN OF MAMARONECK COMMUNITY PROFILE Employment Mamaroneck's unemployment rate of 3.6%remains below the New York State rate of 4.1%and the nation's rate of 3.8%. The Town is within commuting distance of New York City and always trends below the State and Federal unemployment rates. UNEMPLOYMENT DATA 15.0% 10.0% ru cc 5.0% • 004% 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 --ro---Town Town Features The Town is fortunate to have access to wonderful natural amenities such as the Long Island Sound, Larchmont Reservoir, Leatherstocking Trails and Hommocks Conservation Area. These resources provide a convenient way for our residents to stay in touch with nature. The Town has completed a long-awaited community solar project that brings lower cost electricity to low and moderate income residents through solar panel installations on the roof of the Town's ice rink. Throughout the Town, we provide several electric vehicles charging stations. We recognize the need to increase community access to charging stations to allow for electric vehicles to be a more viable option. As we plan our fleet, we move toward electric operations whenever it is possible. Our Recreation facilities contribute to the quality of life of our residents.The Memorial Park Playground has been reconstructed offering a safe playground for our children. Our Senior Center is dedicated to providing a wide variety of social, educational and recreational programs to meet the needs of aging adults in our community. The Senior Center is embarking on the last phase of renovations that will enhance the environment for our seniors. The Hommocks Park Ice Rink offers skating, hockey and plays host to a wide variety of community events. The Hommocks Pool Complex offers swim programs and general swimming at a seasonal outdoor pool in addition to access to the School District 's indoor pool through a cooperative agreement.These are all fee- based programs. 19 TOWN OF MAMARONECK BUDGET STRATEGY Methodology The framework upon which the Town Budget is prepared each year is based on the following: ➢ Maintaining the Town's financial stability through fiscal responsibility and conservative budgeting ✓ Ensuring the safety of the community and improving the quality of life ➢ Improving, maintaining and enhancing Town facilities and infrastructure r Improving conservation and sustainability where it is most effective. ➢ Ensuring that the Town Budget is not only a document for the next year but considers future years as well. • Engaging the community in the Town's governance and community activities to remind citizens of the importance of local government in everyday life It is this framework that makes the Town Budget so relevant to the citizens of the community. Without question, the Town budget is the most important document considered by the Town Board. The budget provides the means by which we fund our municipal services, buildings, recreation facilities, utility infrastructure, roads, sidewalks and capital equipment and improvements. All of these components are critical to the delivery of services to the community. Funding in the budget also ensures that Town employees have the right training and tools to do their jobs each day in a way that is of benefit to the community. We continually invest in technology to improve services for the residents. The 2025 Town Budget continues our emphasis on ensuring the Town's efficient and effective operations. Basis of Budgeting Governmental Funds are reported and budgeted using a modified accrual basis of budgeting. Revenues are considered to be available when measurable and collectible and expenditures are recorded when incurred. Long-term accruals are not budgeted. Review Early in the budget process, each department outlines functions and goals for the coming fiscal year and submits an estimate of revenues and appropriation requests in the financial system to accomplish those goals. The Town Administrator, Deputy Town Administrator and the Town Comptroller meet with Department Heads in September to review the department submissions. Tentative Budget Upon completion of this review,the Town Comptroller's staff compiles a Tentative Budget. In accordance with Town Law, the Tentative Budget is presented to the Town Board on or before October 30th of each year.The Tentative Budget is made available to the public on the Town's website. Departmental budget presentations of both operating and capital requests are made to the Town Board and revisions to the Tentative Budget are submitted. 20 TOWN OF MAMARONECK BUDGET STRATEGY Preliminary Budget On or before November 26, 2024,a Preliminary Budget is presented to the Town Board and is made available to the public on the Town's website. Adoption A formal public hearing on the budget is held no later than December 10th to allow public input. Based on a review of the budget,the Town Administrator and Town Comptroller will make revisions per the Town Board requests to the Preliminary Budget. A final budget is prepared and submitted to the Town Board for adoption. The budget must be adopted by December 20th of each year. 21 TOWN OF MAMARONECK BUDGET CALENDAR BUDGET CALENDAR - 2025 TOWN BUDGET Friday, June 21, 2024 Capital Budget Worksheets and Budget Instructions will be posted in the 2025 Budget file on Town Drive for Department Heads Friday, August 9, 2024 Completion of Capital Budget Worksheets on Town Drive for review Friday, August 30, 2024 Input of Operating Budgets into Munis Budget System Friday, August 30, 2024 Completion of all Operating Budget narratives Tuesday September 3, 2024 through Departmental Budget Work Sessions to be scheduled Friday, September 13, 2024 Wednesday, October 16, 2024 Submission of Tentative Budget to the Town Board and Preliminary Review of Tentative Budget Tuesday, October 22, 2024 Departmental Budget Review Wednesday, October 23, 2024 Departmental Budget Review Thursday, October 24, 2024 Departmental Budget Review Monday, November 4, 2024 Budget Review (if necessary) Wednesday, November 6, 2024 Budget Review (if necessary) Wednesday November 20, 2024 Submission of the Preliminary Budget Wednesday, December 4, 2024 Budget Hearing —2025 Preliminary Budget Wednesday, December 18, 2024 Final Adoption of 2025 Budget 22 BUDGET HIGHLIGHTS 23 TOWN OF MAMARONECK BUDGET HIGHLIGHTS Summary The Fiscal Year 2025 Budget is prepared based on policies and direction established by the Town Supervisor and the Town Board in accordance with economic, social and political factors. The Town's economic health depends in part on municipal government providing services that create an environment that attracts and keeps businesses prospering and residents who want to continue to make Mamaroneck their home.The Comprehensive Plan goals and strategies have been incorporated into the 2025 budget framework and an implementation plan is in process. In light of the local economic conditions, limited revenue growth and New York State Tax Cap restrictions, the following budget strategy was employed in reviewing the departmental requests and preparing the budget: ✓ Worked towards a structurally balanced budget by reducing fund balance appropriations for recurring operating by almost half. V Appropriated fund balance for one-time uses and capital needs. ✓ Maintained healthy fund balances for unanticipated purposes. ✓ Reviewed and analyzed Departmental budget proposals. ✓ Estimated revenues with a conservative outlook and long-term price in increases. ✓ Incorporated estimated fringe benefit rates provided by the State. ✓ Developed a capital plan with a projected financing plan that allows the Town to invest in infrastructure and technology and spread the cost of larger projects over the useful life of improvements. A review of available fund balances, anticipated grants, remaining balances in current projects and debt were considered when determining funding sources for each project. ✓ Full funded debt service costs for current and new debt based on the sale of serial bonds in 2024. ✓ Aligned budget income/expenses to the priorities outlined in the Comprehensive Plan. Budget Highlights The key components and challenges of the Fiscal Year 2025 Budget are as follows: Financial Priorities Develop a structurally balanced budget that eliminates reliance on fund balance. Maintain current or improve service levels for the community. y Invest in new technology that will provide Townwide efficiencies, enhance security and streamline on-line services for the community. • Use the tax cap as an effective guide for measuring property tax adjustments. Strategically limit the use of fund balance to fund capital projects while maintaining a healthy fund balance to withstand unforeseen circumstances,cash flow needs and maintain bond rating. Budget for inflation and supply chain delays based on current and future economic conditions. • Align capital projects with goals set forth in the Comprehensive Plan as the first step of the implementation plan. 24 TOWN OF MAMARONECK BUDGET HIGHLIGHTS (continued) Major Factors Impacting the Budget • Regional economic conditions. • Changes in State mandated costs such as pension and health insurance. • Capital project needs and aging infrastructure, including related debt service. y Cyber security and Townwide technology enhancements. • Continued price increases and supply chain challenges. • Slowing housing market. Actions ✓ Increase tax levy by 9.95%or$3.2 m,which is$2.2 million above the tax cap rate of 2.93%or$936k. ✓ Decrease investment earnings to reflect current and anticipated interest rate cuts. ✓ Fund known and anticipated general cost increases such as insurance, equipment and purchased goods and services. ✓ Eliminate appropriations of fund balance for recurring expenses. ✓ Fund capital projects on a pay-as-you-go basis to establish a base in the budget for future capital projects which will reduce debt service costs. ✓ Appropriate fund balance for one-time uses and capital projects on a limited basis to preserve the fund balance. ✓ Maintain fund balance levels for future emergencies. ✓ Budget for estimated bargaining unit salary increases and fringes. ✓ Invest in capital infrastructure that is critical for providing municipal services to the community to ensure clean water,safe roads, public safety and a healthy environment. ✓ Invest in technology that will streamline on-line services for residents, secure Town systems and ensure greater operational efficiencies. ✓ Budget a contingency for pool closure due to the School's renovation of the pool locker rooms plan. 25 Left Intentionally Blank 26 BUDGET SUMMARY 27 TOWN OF MAMARONECK BUDGET SUMMARY-BY FUND The$56.4 million budget demonstrates the Town's commitment to sound financial management practices that strive to produce structurally balanced budgets by reducing the use of fund balance for recurring operating expenses. The Town Budget is comprised of nine separate funds. Careful budgeting of sales tax, mortgage tax revenue, permit revenue, fully funding existing labor contracts, incorporating anticipated health insurance rate increases, and maintaining services and programs at current levels are challenges of the 2025 budget. 2024 2025 Adopted Proposed % $ Budget Budget Budget Change Change Revenues(includes tax levy) General Fund-Townwide $ 13,831,615 $ 14,288,671 27% $ 457,056 3% General Fund-Part Town 16,770,715 18,814,350 35% 2,043,635 12% Highway Fund 6,713,518 7,035,000 13% 321,482 5% Fire District 5,340,800 5,520,100 10% 179,300 3% Street Lighting District 305,500 331,300 1% 25,800 8% Ambulance District 1,818,030 2,196,530 4% 378,500 21% Garbage District 2,507,670 2,834,100 5% 326,430 1% Sewer District 756,600 773,000 1% 16,400 2% Water District 1,577,764 2,124,461 4% 546,697 35% TOTAL BUDGETED REVENUES $ 49,622,212 $ 53,917,512 100% $ 4,295,300 9% Expenses General Fund-Townwide $ 15,729,890 $ 15,487,671 27% $ (242,219) -2% General Fund-Part Town 18,320,315 19,531,550 35% 1,211,235 7% Highway Fund 6,933,518 7,390,000 13% 456,482 7% Fire District 5,380,800 5,520,100 10% 139,300 3% Street Lighting District 305,500 331,300 1% 25,800 8% Ambulance District 1,932,030 2,196,530 4% 264,500 14% Garbage District 2,507,670 2,894,100 5% 386,430 15% Sewer District 756,600 773,000 1% 16,400 2% Water District 1,577,764 2,274,461 4% 696,697 44% TOTAL BUDGETED EXPENSES $ 53,444,087 $ 56,398,712 100% $ 2,954,625 6% APPROPRIATED FUND BALANCE $ 3,821,875 $ 2,481,200 $ (1,340,675) -35% 28 TOWN OF MAMARONECK BUDGET SUMMARY-COMPARISON COMBINED BUDGET 2025 2025 2025 Estimated Appropriated 2025 Fund Fund Appropriations Revenues Fund Balance Tax Levy A General Fund-Townwide $ 15,487,671 $ 7,304,571 $ 1,199,000 $ 6,984,100 B General Fund-Part Town 19,531,550 6,657,650 717,200.00 12,156,700 DB Highway Fund 7,390,000 650,000 355,000.00 6,385,000 SF Fire District 5,520,100 83,100 - 5,437,000 SL Street Lighting District 331,300 - - 331,300 SM Ambulance District 2,196,530 1,263,030 - 933,500 SR Garbage District 2,894,100 - 60,000.00 2,834,100 SS Sewer District 773,000 773,000 - - SW Water District 2,274,461 2,124,461 150,000 - TOTAL $ 56,398,712 $ 18,855,812 $ 2,481,200 $ 35,061,700 2024 2024 2024 Estimated Appropriated 2024 Fund Fund Appropriations Revenues Fund Balance Tax Levy A General Fund-Townwide $ 15,729,890 $ 7,713,315 $ 1,898,275 $ 6,118,300 B General Fund-Part Town 18,320,315 5,942,815 1,549,600 10,827,900 DB Highway Fund 6,933,518 648,718 220,000 6,064,800 SF Fire District 5,380,800 2,000 40,000 5,338,800 SL Street Lighting District 305,500 - - 305,500 SM Ambulance District 1,932,030 1,093,030 114,000 725,000 SR Garbage District 2,507,670 - - 2,507,670 SS Sewer District 756,600 756,600 - - SW Water District 1,577,764 1,577,764 - - TOTAL $ 53,444,087 $ 17,734,242 $ 3,821,875 $ 31,887,970 29 TOWN OF MAMARONECK BUDGET SUMMARIES-BY CLASSIFICATION COMBINED FUNDS 2024 2023 Adopted 2024 2024 2025 % Budget % DECSRIPTION Actual Budget YTD Projected Budget Budget Variance Variance Revenues Property Taxes $ 30,095,485 $ 31,887,970 $ 31,887,901 $ 31,887,901 $ 35,061,700 62,2% $ 3,173,730 9.95% Other Tax Items 4,324,513 3,972,120 2,684,700 4,444,168 3,966,400 7.0% (5,720) -0.14% Departmental Income 7,328,834 7,177,525 5,339,574 6,871,801 8,150,500 14.5% 972,975 13.56% Intergovernmental Charges 353,388 333,003 165,896 309,842 267,430 0.5% (65,570) -19.69% Use of Money&Property 1,557,548 1,687,364 1,716,765 2,11,,607 1,457,751 2.6% (229,613) -13.61% Licenses&Permits 1,372,402 1,081,200 1,321,705 1,373,480 1,378,300 2.4% 297,100 27.48% Fines&Forfeitures 278,521 273,850 184,950 245,500 258,000 05% (15,850) -5,79% Sale of Property/Compensation for loss 243,596 26,E 62,119 78,i:4 41,500 0.1% 15,003 56.60% Miscellaneous 218,314 197,700 235,753 250,248 203,600 0.4% 5,900 2.98% State&Federal Aid 1,870,427 1,732,900 744,342 1,982,995 1,840,206 3.3% 107,306 6.19% Interfund Transfers/Revenue 2,600,115 1,252,083 1,444,837 3,345,208 1,292,125 2.3% 40,042 3.20% Appropriated Fund Balance-Operating - 1,926,225 - - 1,000,000 1,8% (926,225) -48.1:Y° Appropriated Fund Balance-Capital - 1,895,650 - - 1,481,200 2.6% (414,450) -21.86% TOTAL REVENUES $ 50,243,143 $ 53,444,087 $ 45,788,542 $ 52,873,834 $ 56,398,712 r 100.0% $ 2,954,625 5,53% Expenditures Personal Services $ 17,586,811 $ 18,372,185 $ 15,038,864 $ 18,152,014 $ 18,858,988 33.4% $ 486,803 2.65% Employee Benefits 11,612,637 13,222,635 8,395,964 12,822,228 14,527,155 25.8% 1,304,520 9.87% Equipment 318,827 453,190 350,625 524,::, 638,030 1.1% 184,900 40.80% Contractual 11,204,798 13,571,893 9,501,502 12,381,975 14,498,603 25.7% 926,710 6.83% Debt Service - 117,600 501,603 501,600 - 0.0% (117,600) -100.00% InterfundTransfers-Operations 970,386 916,665 154,150 916,665 951,625 1.7% 34,960 3.81% Interfund Transfers-Capital 4,870,802 2,083,650 4,160,357 4,160,357 2,660,200 4.7% 576,550 27.67% InterfundTransfers-Debt Service 4,316,683 4,706,269 4,706,269 4,706,269 4,264,051 7.6% (442,218) -9.40% TOTAL EXPENDITURES $ 50, 1,944 r$ 53,444,087 $ 42,:i',331 $ 54,165,992 $ 56,398,712 r 100.0% $ 2,954,625 5.53% NET CHANGE IN FUND BALANCE $ (637,801) $ - $ 2,979,211 $ (1,292,158) $ • $ 30 TOWN OF MAMARONECK BUDGET SUMMARY A five-year comparison review of the Town's budget demonstrates the responsible budgeting practices that keep expenses down,the tax levy as low as possible and the use of fund balances at responsible levels.The 2025 Budget continues that practice. COMBINED COMPARATIVE BUDGET CATEGORIES $60,000,000 $40,000,000 $20,000,000 Expenses Tax Levy Revenues $0 Appropriated Fund Balance 2021 2022 2023 2024 2025 ■Appropriated Fund Balance Revenues it Tax Levy ■Expenses Property Tax Levy The Town has various taxing districts.The General Fund, Part Town, Highway and Fire District Fund provide the majority of the revenue to fund services to Town residents. The majority of Town expenses are found in these funds as well. Tax adjustments from year to year are very stable and generally this is a preferable approach to financing government services. TAX LEVY - MAJOR FUNDS (in millions) 0 c $10.0 Q $5.0 2021 2022 2023 2024 2025 —General Fund —Part Town —•—Highway —Fire District 31 TOWN OF MAMARONECK BUDGET SUMMARY Staffing Levels Municipal services remain very labor intensive requiring a well-trained and dedicated staff of municipal employees. For 2025, the Town's personnel headcount for full-time staff is 128 for all departments. Part time staff total 438.The majority of the part time staff is the seasonal staff hired for our summer camp and pool programs. The Town negotiates collective bargaining units with three unions representing: Police Officers, Career Firefighters and Office/Highway Department employees. We are currently negotiating a new agreement with the Police and Civil Service Bargaining units. Unionized positions comprise 102 of the 128 budgeted full-time staff.The 26 management and non-union staff comprise the balance of our full-time staff in 2025. Budgeted Full Time Positions 150 _.__. 145 140 135 y 130 p. 125 E I" 120 115 110 105 100 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Budgeted Full Time Positions 32 TOWN OF MAMARONECK BUDGET SUMMARY Fund Balances The Town on March 20, 2013, adopted a formal fund balance policy (see supplemental schedules) and surplus recovery plan.The plan prescribes that a minimum of 15 to 25%of the subsequent year's budgeted appropriations be retained.The Town is in compliance with the adopted policy. The strategic use of fund balances is a standard municipal budgeting practice to ensure stable operating budgets. Savings achieved in good economic times are set aside in fund balances to minimize the need for tax increases during economically challenging times.Fund balances are invaluable for funding unanticipated events and emergencies that may come up during the fiscal year. The most recent examples of unanticipated events were the Pandemic,Tropical Storm Isaias and Tropical Storm Ida that impacted Town services. Weather related events continue to be severe and occur more often than we would like. Fund balances will also reduce the need for borrowing funds for capital projects. It is also important to note that Town taxes are collected in April of each year. The Town must have at least 4 months of cash liquidity to fund the budgeted expenses until taxes are collected. In addition, the Town remits the full tax levy for the two school districts and Westchester County. The Town has maintained a healthy and stable fund balance over the last ten years for the Town's Operating Funds (General Fund, Part Town, Highway, Fire District, Streetlighting, Ambulance, Garbage, Sewer and Water). Sales tax and mortgage tax have remained stable since 2023. COMBINED OPERATING FUND BALANCE* $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 2017 2018 2019 2020 2021 2022 2023 2024 2025 (EST) (EST) *Does not include Debt Service Fund 33 TOWN OF MAMARONECK BUDGET SUMMARY The Town's intention has been to get to a structurally balanced budget over the next three years and utilize fund balances for funding capital projects and one-time expenses. This will be in compliance with best practices and maintains fund balances in accordance with the fund balance policy. The 2025 Budget is the first budget where we have reduced the use of fund balance appropriations for recurring expenses by half to $1 million as compared to the 2024 Budget. We have appropriated $1.4 million for various capital projects. All other capital projects have been funded on a pay-as-you-go basis or will be bonded. A larger than normal tax increase is considered in this budget for that reason but will help to stabilize tax increases in future years. Fund Balances The chart below provides the estimated Unassigned Fund Balances by fund for 2025 based on the budget. The fund balances are analyzed each year as part of the budget process to determine the amount of funding that will be utilized for operations and capital projects while maintaining a healthy balance. Fund balances are monitored throughout the year to ensure compliance with the fund balance policy. 2025 Estimated Projected Unassigned 2025 2025 Appropriated FB for 2025 Unassigned Fund Balance @ Budgeted Budgeted Capital Transfer/ Appropriation for Balance @ % % Fund 1/1/25 Revenue Expenses 1-Time Operating 12/31/25 Expenditures Revenues i GENERAL TOWNWIDE $ 7,313,694 $ 14,288,671 $ 15,487,671 199,000 $ 1,000,000 $ 6,114,694 39% 43% PART TOWN 4,167,420 18,814,350 19,531,550 717,200 - 3,450,220 18% 18% HIGHWAY 2,648,595 7,035,000 7,390,000 355,000 - 2,293,595 31% 33% FIRE DISTRICT 1,054,005 5,520,100 5,520,100 - 1,054,005 19% 19% ST.LIGHT DIST 170,732 331,300 331,300 - 170,732 52% 52% AMBULANCE 382,880 2,196,530 2,196,530 - 382,880 17% 17% GARBAGE 620,185 2,834,100 2,894,100 60,000 560,185 19% 20% SEWER 261,354 773,000 773,000 - 261,354 34% 34% WATER 1,192,136 2,124,461 2,274,461 150,000 1,042,136 46% 49% DEBT SERVICE 6,010,037 4,764,051 6,124,798 1,360,747 4,649,290 TOTAL $ 23,821,038 $ 58,681,563 $ 62,523,510 $ 1,481,200 $ 2,360,747 $ 19,979,091 32% 34% 34 TOWN OF MAMARONECK BUDGET SUMMARY DEBT The Town has conservatively managed debt so that debt service remains stable. However, investment in aging infrastructure has and will continue to be a priority for the Town. Capital projects that were approved in the 2024 Capital Plan were partially financed through the issuance of new debt. Debt service on these projects will begin in calendar year 2025. The Town's overall outstanding debt at the end of 2024 will be $60.5 million and accounts for 5.4% of its $730 million debt capacity. The Town's 2025 operating budget can sustain the planned debt service of$4.3 million or 7.6% of the total appropriations of the Town. Debt service for new debt issued in 2024 will begin in 2025.Although the Town intends to keep debt service level and outstanding debt declining going forward, debt service will continue to climb as a result of the funding needed over the next three years for the new Rye Lake Filtration Plant.The debt service for that project will be funded through increased water rates. Current Outstanding Debt $70,000,000 $60,000,000 g $50,000,000 E $40,000,000 $30,000,000 $20,000,000 I I $10,000,000 $0 LO 0 0 42 tit 1, ti� �� ,LO ,1 , ,� ,LO ,y0 y0 ,Lo 10 ,10 yy0 ti ■Outstanding Debt Capital Plan The Town has implemented the fourth year of its five-year capital plan. The 2025 Capital Plan presented in the budget reflects strategic priorities,funding sources and the coordination of resources. The capital plan is just that, a plan. The plan is reviewed often throughout the year and adjusted based on circumstances. Lately, capital project bids have come in extremely high and additional funding is often necessary to complete projects. Project plans evolve for many reasons- available funding, weather, efficiencies and future needs are just some of those reasons.The 2025 plan for instance includes additional funding for projects that are in progress. This budget has aligned many of the planned capital projects to the goals developed in the Comprehensive Plan. The five-year capital plan includes a reference to the action plan number as outlined on the Mission &Vision page presented earlier in the budget. 35 TOWN OF MAMARONECK BUDGET SUMMARY Long Range Financial Plan The Town is in good financial standing and has steadily increased fund balances through conservative budgeting practices, carefully planned capital projects and reallocated available resources. Moody's Investor Services has recently affirmed the Town's Aaa bond rating siting that the Town has a strong financial position supported by proactive budget management. It is fortunate that the Town has a healthy fund balance as the fiscal challenges resulting from the pandemic place hardships on municipalities, taxpayers and small businesses. However, Moody's has indicated that the trend of structurally imbalanced operations may lead to material deterioration of reserve levels below 35% of revenue can lead to a bond rating downgrade. The Town intends to continue to reduce the use of fund balance for operations over the next several years. The Town has recently adopted a Comprehensive Plan that outlines goals and strategies to promote the health, safety and general welfare of the people. The strategies and action plan have been incorporated into the Mission&Vision of this budget.The Town is committed to aligning the budget with these strategies and goals by implementing an action plan. As the first step in this process, the five-year capital plan has been aligned with the goals in the action plan as appropriate. The next step will be to align departmental operational goals with the action plan. We intend to complete this alignment in 2025. With careful consideration, this budget has made significant strides to meet the strategic goal of being structurally balanced by reducing fund balance appropriations for operations.The Town recognizes that the tax increase in 2025 will be challenging but is a step to stabilize the operating budget and the fund balance as long as the required tax increases in the future are implemented. Budgets are continuously monitored throughout the year in accordance with the Town's Budget Policy to identify significant variances and budget amendments are made monthly. The Town intends to maintain infrastructure that ensures clean water, safe roads, safe equipment and a healthy environment. The Town is in the process of developing and implementing an action plan based on the strategic goals set forth in the adopted Comprehensive Plan. The plan is a framework establishing policies for the area's long-range planning and development. The Comprehensive Plan created a blueprint for a more environmentally equitable, and economically sound unincorporated area of the Town of Mamaroneck. The Town Board formally adopted the plan in 2024. We have begun to align operations and capital budget projects with the stated goals and objectives.An implementation plan is in development and has already begun to align with the 2025 budget. Now that the operating budget is moving towards being structurally balanced,the Town's long term plan is to continue that process and implement needed tax increases in future years to fund operations without the use of fund balance. Fund balance will remain stable and be used for one-time capital projects and unanticipated needs. The 2025 Budget was challenging in that respect, as inflation has continued to cause higher than normal price increases and increases in health insurance and retirement costs remain significantly high each year with no end in sight. As a result, a tax increase is proposed in this budget to primarily fund payroll and benefits without the use of fund balance. The budget projections below are provided by Fund and demonstrate that the Town will continue to protect and enhance the lives of our residents by providing cost effective services, utilizing fund balance appropriately and investing in the infrastructure of the Town. 36 TOWN OF MAMARONECK BUDGET SUMMARY Long Range Financial Plan (continued) The five-year plan below includes an estimate for all financial information available to be estimated.At this time, debt service is based on current debt. 2024 2025 2026 2027 2028 ADOPTED PROJECTED PROJECTED PROJECTED PROJECTED Fund BUDGET BUDGET BUDGET BUDGET BUDGET REVENUES: GENERAL FUND $ 13,831,615 $ 14,288,671 $ 16,601,792 $ 17,299,217 $ 18,325,528 PART TOWN 16,770,715 18,814,350 20,244,629 21,356,909 22,747,316 HIGHWAY 6,713,518 7,035,000 7,821,539 8,329,565 8,583,560 FIRE DISTRICT 5,340,800 5,520,100 5,817,654 5,994,418 6,619,722 ST.LIGHT DIST 305,500 331,300 311,242 320,290 329,151 AMBULANCE 1,818,030 2,196,530 2,413,276 2,424,907 2,425,348 GARBAGE 2,507,670 2,834,100 3,051,674 3,190,341 3,414,443 SEWER 756,600 773,000 601,793 751,955 875,626 WATER 1,577,764 2,124,461 1,791,030 2,119,998 2,380,706 TOTAL REVENUES $ 49,622,212 $ 53,917,512 $ 58,654,629 $ 61,787,600 $ 65,701,400 EXPENSES: GENERAL FUND $ 15,729,890 $ 15,487,671 $ 16,601,792 $ 17,299,217 $ 18,325,528 PART TOWN 18,320,315 19,531,550 20,244,630 21,356,909 22,747,316 HIGHWAY 6,933,518 7,390,000 7,821,539 8,329,565 8,583,560 FIRE DISTRICT 5,380,800 5,520,100 5,817,654 5,994,418 6,619,722 ST.LIGHT DIST 305,500 331,300 311,242 320,290 329,151 AMBULANCE 1,932,030 2,196,530 2,413,276 2,424,907 2,425,348 GARBAGE 2,507,670 2,894,100 3,051,674 3,190,341 3,414,443 SEWER 756,600 773,000 601,793 751,955 875,626 WATER 1,577,764 2,274,461 1,791,030 2,119,998 2,380,706 TOTAL REVENUES $ 53,444,087 $ 56,398,712 $ 58,654,629 $ 61,787,600 $ 65,701,400 Net Change in Fund Balai $ (3,821,875) $ (2,481,200) $ 0 $ 0 $ (0) 37 Left Intentionally Blank 38 MAJOR REVENUE SOURCES 39 TOWN OF MAMARONECK BUDGET SUMMARY REVENUE DEFINITIONS AND FORECAST METHODOLOGY The purpose of providing the methods for forecasting revenues is to validate the forecast over time and to utilize the information in making future forecasts. The following assumptions and methods were used to formulate the revenues in the 2025 Budget: Revenue Source Definition Forecast Methodology Property Taxes-Advalorem Property Tax is based on value of Property taxes are calculated by real property. The assessed value multiplying the taxable value (tax of each parcel less exemptions is roll) of all properties in the Town the taxable value. Advalorem by the rate of taxation or rate per property taxes are based on the $1,000 of assessed valuation. taxable value Departmental Income Income generated by each Historical trend analysis adjusted department's operations that are for any rate increases fee based.Includes franchise fees. Mortgage Tax Revenue New York State imposes a tax on Historical trend analysis based on the privilege of recording a housing sale trends mortgage on real property located within the state a portion of which is provided to local governments Interest and Earnings Revenue derived from the Historical trend analysis adjusted investment of cash balances. The for current rate changes Town maximizes cash flow whenever possible to generate interest earnings. Licenses and Permits Building and engineering permits, Historical trend analysis animal licenses, bingo permits, parking permits,mooring permits, filming permits, GIS fees, accessory apartment permits and sign permits Fines and Forfeitures Settlement of cases taken to Historical trend analysis court. Sales Tax Distributed from Westchester Historical trend analysis County to Towns and Villages on a per capita basis. Sales tax rate is 8.375%. Federal and State Aid Funding provided by the Federal Historical trend analysis adjusted and State government for any Federal/State funding allocation modifications Interfund Revenues Allocation of common costs Allocation of common costs based on the annual budget 40 TOWN OF MAMARONECK MAJOR REVENUE SOURCES The Town of Mamaroneck's primary source of revenue is the local real property tax. Charges and fees assessed by Town departments are a distant second. Other sources include mortgage tax, franchise revenue,state aid,federal aid and interest revenue. In 2025,the total budgeted revenue for all funds is $56,398,712 which includes a significant tax levy increase, limited use of fund balance and transfers between funds. All funds are balanced. Therefore, total revenues equal total expenses. This analysis includes the General,Part Town, Highway,Fire District,Street Lighting,Ambulance,Garbage,Sewer and Water District. 2023 2024 . 2024 2025 % %Change Funding Sources Adopted 2025 vs Actual Budget Projected Budget Budget Variance Budget 2024 Property Taxes $ 30,095,485 $ 31,887,970 $ 31,887,901 $ 35,061,700 $ 3,173,730 62.2% 9.95% Other Tax Items 4,324,513 3,972,120_ 4,444,168_ 3,966,400 (5,720) 7.0% -0.14% Departmental Income 7,328,834 7,177,525 6,871,801 8,150,500 972,975 14.5% 13.56% Intergovernmental Funds 353,388 333,000 309,842_ 267,430 (65,570) 0.5% -19.69% Use of Money and Property 1,557,548 1,687,364 2,084,607 1,457,751 (229,613) 2.6% -13.61% Licenses&Permits 1,372,402 1,081,200 1,373,480 1,378,300 297,100 2.4% 27.48% Fines&Forfeitures 278,521 273,850 245,500 258,000 (15,850) 0.5% -5.79% Sale of Property/Losses 243,596 26,500 78,084 41,500 15,000 0.1% 56.60% Federal and State Aid 1,870,427 1,732,900 1,982,995 1,840,206 107,306 3.3% 6.19% Interfund Transfers 2,600,115 1,252,083 3,345,208 1,292,125 40,042 2.3% 3.20% Miscellaneous 218,314 197,700 250,248 203,600 5,900 0.4% 2.98% Appropriated Fund Balance-Ops - 1,926,225 - 1,000,000 (926,225) 1.8% -48.08% Appropriated Fund Balance-Capital - 1,895,650 - 1,481,200 (414,450) 2.6% -21.86% TOTAL$ 50,243,143 $ 53,444,087 $ 52,873,834 $ 56,398,712 $ 2,954,625 100.0% 5.53% i 2025 Revenue Budget Licenses& Federal&State Aid Interfund Permits $1,840,206 Transfers $1,378,300 3% Miscellaneous $1,559,555 3% J $245,100 3% 0% ,I Appropriated Fund Use of Money Balance-Capital and Property $2,481,200 $1,457,751 4% 3% l \ Departmental Income :;:;:;; I, Z a, ,ter.;A•l ��S3n�R �r�-tl.-ems00 7% Property Taxes $35,061,700 62% 41 TOWN OF MAMARONECK MAJOR REVENUE SOURCES Property Tax The property tax is the largest (62%) and most important revenue source for the Town. As the default revenue source, it must cover all expenses that cannot be funded by other sources. The tax increase is largely due to the reduction in appropriated fund balance to get to a structurally balanced budget over the next few years. Property taxes are a function of the Town's revenue needs, assessed values of properties within the Town and the equalization rate set by New York State. The Town Assessor determines the value of each parcel of taxable real property within the Town. The total value of all of the taxable properties (minus exemptions) becomes the tax base from which the revenue required by the town must be obtained. A Townwide revaluation of assessed values was performed, and the average assessed value of a home has increased from$1,537,000 to$1,651,000.This is an increase of$114,000 or 7.4%. The tax rate is calculated by dividing the revenue required by the total assessed valuation of all taxable properties. Each owner is taxed based on their proportion of the total tax base. Property tax revenue in 2025 is budgeted at$35.1 million for all taxing districts and represents 62%of Town operating revenues.The 2024 property tax revenue was$31.9 million and represented 60%of the operating revenues for all taxing districts.This increase of$3.2m or 9.95%in tax revenue is a result of transitioning to a structurally balanced budget, employee benefit increases, rising prices and an investment in capital projects. In accordance with the Town's goal of moving to a structurally balanced budget, appropriations from fund balance for operations have been reduced by half or$926k in the 2025 budget. In keeping with the long-term plan, 16% of capital projects and equipment was appropriated from fund balance.The Town typically collects approximately 99% of its tax levy. This collection rate continues to remain stable despite the current economic climate. It is important to note, however,that all uncollected County and School taxes become the responsibility of the Town.The Town must also collect and guarantee 100%of the tax revenue to both the County and two School Districts(Mamaroneck and Scarsdale). Other Tax Items-Sales Tax Sales tax revenue from the sale of goods and services appears to be steady despite rising costs. The 2025 budget includes a $200k increase or 6.25% based on 2024 actuals. Sales Tax has increased as a result of inflationary cost increases, overall spending and is expected to remain stable in 2025. SALES TAX HISTORY $4,000,000 $3,500,000 g $3,000,000 £ $2,500,000 X $2,000,000 :! : IIIIiIHI 00 $0 ., oa tit. C' ■Budget •Actual "I' ~ 42 TOWN OF MAMARONECK MAJOR REVENUE SOURCES Other Tax Items-Penalties/Interest This category includes Sales Tax and late penalties on delinquent tax payments. Real Property Tax Law Legislation is in progress and is expected to be signed by the Governor shortly.Tax penalties on delinquent tax payments will now be based on the prime interest rate set every five years beginning with the Town's Town &County tax in 2025.This is a significant decline from the current penalty rates of 2-16%.As a result, sales tax increased by $200k based on current trends is offset by a decline in late penalties of $203k based on this legislation. Department Income The $972k increase in this budget line from 2024 is primarily a result of a significant increase in water rates as a result of the debt service associated with a new water filtration plant, and fee increases for recreation programs,sewer rent and ambulance services to fund the operations. The Town endeavors to stabilize property taxes by applying fees for services as an alternative to the ad valorem tax. Fees for services are a responsible way to permit residents to control their expenses for certain municipal services by paying only for what they use. They are included in the Departmental Income budget line. The Town has applied this philosophy to several different services: • Recreation: In 2025,the Recreation Department revenues will be approximately$3.0 million and fund 77%of the Department's operating budget. All of the Town's recreation services have returned to a pre-pandemic schedule. Residents will pay for the programs and services they use most. Rates are based on costs and rates charged by area organizations for the same services. Typically, recreation revenues cover approximately 93%of the costs but due to the rising cost increases and attendance rates, tax revenue will supplement the programs. Recreation revenues do not cover expenses for debt and employee benefits. • Water Service: The Town is a member community in the Westchester Joint Water Works (WJWW). Residents pay for their water service fees directly to the WJWW. 100% of water related expenses are funded by water use fees.The fees are determined based on the cost of services provided.The Town does incur water related expenses for infrastructure and capital projects. The Town receives net proceeds from WJWW 2024 operations that funds the 2025 debt service and capital projects. • Sewer Service: In 2014 the Town initiated a sewer rent to pay for the cost of operating and maintaining the sanitary sewer system. Like water service,sewer rent fees subsidize 100%of the cost of sewer service. The budget includes funding for the design of a replacement pump station on Baldwin Ave that is 35 years old and a contingency for anticipated revenue shortfalls. An allocation of investment revenue and bond premium has reduced the 2025 debt service expense.As a result,the sewer rent will increase by 3.06%at a rate of$.002099/ga lion. 43 TOWN OF MAMARONECK MAJOR REVENUE SOURCES • Ambulance Service: Emergency medical care is a necessary service to provide residents the security in knowing that this care is available in an emergency. Rates are based on cost of services and insurance reimbursements.The fund is supplemented with tax revenue. Using available sources of revenues such as Medicare, Medicaid and private health insurance plans, the Town is able to cover approximately 57% of the cost of maintaining this service based on current and anticipated call volume. Tax revenue funds the balance. Use of Money and Property Use of Money includes investment and rental income at a decrease of $230k. The Town typically has an average of$35m to invest throughout the year. Investment rates that apply to local government have been and are anticipated to decline in 2025 based on the actual and expected federal reserve interest rate cuts. On the positive side,when interest rates decrease,debt service will also decrease. Maintaining a Aaa bond rating is important to keep interest expense as low as possible.The Town will continue to invest its funds in compliance with the Town's Investment Policy and General Municipal Law to secure the best returns possible. Licenses& Permits Building permits continue to be on the rise as residents improve their properties. The anticipated revenue will increase from $800k to$1.1 million in the 2025 budget.This is a 50%increase since 2020. State Aid & Federal Aid State Aid includes mortgage tax and health funding. Mortgage Tax has stabilized since 2023. Home sales have slowed down, however the price of homes as a result have remained high as there is limited inventory. Revenue of$1.3 million seems to be the new normal and has returned to pre-pandemic levels. Mortgage Tax Revenue I $2,500,000 $2,000,000 $ 00$1,000,000 ru $500,000 $0 00 to m ti0y0 ti0~A ti01� ti010 �O,Lp �OLy LO,L� ti0�� area area 01' ti —5—Budget —II—Actual 44 TOWN OF MAMARONECK MAJOR REVENUE SOURCES Appropriated Fund Balance: The last form of revenue applied to the Town Budget is accumulated savings (fund balance) maintained in the Town's various budget funds. The 2025 Budget takes a major step towards a structurally balanced budget, reducing the reliance on fund balance for operating expenses To $1.0 million and moves toward funding as much of the capital budget as possible which will reduce future debt service for the Town. The 2025 Budget includes an application of $1.4 million of fund balance essentially to fund smaller projects in various funds. Other than this use of fund balance, larger capital projects are funded through the issuance of debt and the tax levy. Although some fund balance was needed, this certainly demonstrates the Town's commitment to its strategy of reducing fund balance appropriations for operations. Over the last five years the Town has successfully maintained a fund balance management program targeting levels at 15-25% of appropriations in most of our funds. With nine budget funds, a surplus is maintained for each fund. That is important to note since pursuant to New York State Finance Law, funds cannot be moved from one fund to the other. Maintaining a healthy surplus is critical to the overall financial strength of the Town government. A strong fund balance position of higher than 35% of revenues is looked upon in a positive way by the bond rating agencies and is an important factor in maintaining the Town's Aaa bond rating. It means that funds are available for unexpected expenses and that the Town does not necessarily need to borrow funds for the unexpected while providing collateral for outstanding debt. It is also important to note that taxes are not collected until April of each year. The Town must have enough reserves to fund three months of expenses to avoid the need for borrowing funds. With the Town as the guarantor of both the School District tax levy and the Town's portion of the Westchester County tax levy, surplus becomes a cash flow tool to ensure our ability to remit those tax levies as required. APPROPRIATED FUND BALANCE HISTORY $4,000,000 0 $3,500,000 $3,000,000 Ahe. Q $2,500,000 2 $2,000,000 s 7:6 co $1,500,000 c LL $1,000,000 44000, — I► $500,000 $0 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 tOperations -capital 45 Left Intentionally Blank 46 MAJOR EXPENDITURES 47 TOWN OF MAMARONECK MAJOR EXPENDITURES Expenditures In 2025 the Town of Mamaroneck estimates that expenditures will total$56,398,712 to provide services to the residents of the Town. The expenditure proposal for 2025 represents an increase of$2,954,625 or 5.5% higher than last year. The $3.0 million increase includes salary/wage rate increases, health insurance rate increases, NYS retirement plan increases and contractual services. As proposed, the 2025 Town budget reflects a significant pay-as-you-go investment in capital renovation projects,technology and infrastructure investments, provides for inflation and continues all of the services currently provided to property owners in the Town. To try to simplify the understanding of our budget expenditures the pie chart below presents the major expense classifications and functions of the government as a percentage of the whole. Interfund Transfers- Expenses by Classification Interfund Transfers-Capital Debt Service $2,660,200 $4,264,051 5% 7% Personal Services Interfund Transfers- $18,858,988 Operating 33% $951,625 2% Contractual $14,498,603 26% Equipment Employee Benefits $638,090 $14,527,155 1% 26% Public Works General Expenses by Function Cult&Rec. $7,135,613 $5,503,166 13% Govt. 10% $7,938,693 14% Public Safety $9,832,793 17% 1,///// Debt Sery $4,264,051 8% Transportation $231,053 0% Health $2,416,742 4% Employee Home& Benefits Land Use Comm Svces $14,527,155 Admin $4,029,372 26% $520,074 7% 1% 48 TOWN OF MAMARONECK MAJOR EXPENDITURES Expense Drivers • On-going and future costs for personnel, retirees and employee benefits • Technology Improvements to enhance the delivery of services. • Economic conditions in the nation and in the region that effect pricing of goods and services • Aging infrastructure that must be replaced and maintained The above list of expense drivers tells just a portion of the evaluation process that the Town must go through when estimating expenses. The Town's public safety departments: Police, Fire and Ambulance Service are on 24-hour call throughout the year. When the snow falls and the Highway Department begins its response to the storm,they must stay on task until that time when the snow is completely removed from streets and sidewalks. The Highway Department must also plan for those other storms and emergencies that cannot wait until the next regular workday to be resolved. The Town does not pick up a limited amount of garbage each day. Rather it must collect all of the garbage that has been set out by the residential and commercial property owners in the Town. The bottom line is that many of the Town's services are provided on virtually an unlimited basis,which is also a challenge during budget preparation. The Town anticipates another challenging year ahead in many areas such as supply chain persistence, declining investment income, and significant price increases. However, the Town budget has been impacted by other expense increases. The most significant variances in expenses are as follows: Personal Services Generally, salary increases are based on collective bargaining contractual agreements. Two of the three collective bargaining agreements are currently in negotiation. The Firefighter's contract is in place through 2028. This budget includes an estimated increase for these negotiations in the contingency line that may need further budget adjustments.As a result of declining volunteers,the budget includes additional funding for paid EMT/Paramedics to provide emergency services to the community. Employee Benefits Overall,employee benefits are expected to rise by 9.8%.This increase of over$1.3 million represents almost 40%of the tax levy increase for 2025. The Town is a member of the New State Health Insurance Plan. The budget includes an estimated 10% health insurance rate increase over 2024. The New York State Retirement Plan has provided estimates that are 26% higher than 2024. Together these two plans amount to a $1.3 m budget increase. Contractual Expenses Contractual expenses have increased by $880k. The most significant increase includes $766k for collective bargaining estimates, planned pool closures and retirements. The balance of the increase in the contractual category is for insurance and general costs as a result of economic conditions and supply chain issues. 49 TOWN OF MAMARONECK MAJOR EXPENDITURES Interfund Transfers-Capital As discussed earlier in the budget document,the Town has appropriated$2,660,200 for capital projects on a pay-as-you-go basis. Of this total,only$1,481,200 has been appropriated from fund balance. Debt Service The increase in debt service includes funding for debt issued in 2024 for capital projects. Interest rates are much higher than in the past few years however, investment earnings, bond premiums and excess bond funds of$1.9 million have been applied to the 2025 debt service.This includes one-time application of premiums received in 2024 in the amount of$237k. As a result,there is a budgetary savings of$442k for debt service. 50 FUND BUDGETS 51 TOWN OF MAMARONECK FUND STRUCTURE The Town Budget is made up of eleven Town Funds and one component unit. All of the Town funds other than the component unit are appropriated by the Town Board. Major Funds General Fund: appropriates all general government activity Townwide (including the Villages) and the services traditionally provided to the Town's residents. This includes services provided by the Town Board, Town Supervisor and Town Administrator as well as the following administrative offices: Assessor, Comptroller/Tax Receiver, Town Clerk, Human Resources, Town Attorney, Information Technology, Recreation Services, Town Center, Engineering, Assessor, Town Justices, Conservation and Senior Citizen services. Part Town Fund: appropriates all government activity for services provided to Town residents who live in the unincorporated area of the Town, residing outside of the Village of Mamaroneck or the Village of Larchmont. This includes Traffic, Police, Environmental, Planning & Zoning, Cable Services, Information Technology and Building. Highway Fund: appropriates the maintenance and repair of over 44 miles of streets, roads, right- of-ways and all storm drainage systems throughout the Town that are not within Villages. Special District Funds Fire District:appropriates the operational expenses and funding provided for the Town Fire District#1. Street Lighting Fund: appropriates the operational and administrative services providing over 1,300 streetlights on Town, County and State roads throughout the Town and municipal commuter parking lots and garages other than those that are in the Villages. Ambulance District: appropriates the contracted funding of both the Larchmont/Mamaroneck Volunteer Ambulance District (SM4191) and the Mamaroneck Village Emergency Medical Services (SM4190) and a Paramedic Unit (SM4189) to provide emergency medical services to Town residents, including those in the Villages of Larchmont and Mamaroneck. Garbage District Fund: appropriates the Town's share of sanitation, recycling and yard-waste collection services provided by the Larchmont Mamaroneck Joint Garbage Disposal Commission, a joint agency of the Town of Mamaroneck and the Village of Larchmont. Sewer District:accounts for sewer rent revenue and appropriates the cost of operating and maintaining the sanitary sewer system. Water District:accounts for water revenue received from Westchester Joint Water Works and appropriates related expenses for capital projects and maintaining the fire protection system. 52 TOWN OF MAMARONECK FUND STRUCTURE (continued) Non-Major Funds Debt Service Fund: appropriates debt service for financed debt through Debt Service transfers from the operating funds. Capital Fund accounts: accounts for financial resources and appropriates for the construction of major capital projects or purchase of capital assets. The assets must have a cost over$5,000 and useful life of over five years. Revenues include interfund transfers from each fund, Grants and bond proceeds. Component Units The Mamaroneck Housing Authority is a legally separate component unit of the Town and because of the nature and significance of its relationship with the primary government, is combined in the Town's Annual Financial Report. The Housing Authority is governed by a legally separate board and their annual budgets are not included in the Town's adopted budgets. 53 TOWN OF MAMARONECK FUND AND FUNCTION RELATIONSHIP MATRIX Dept General Part Street Name Fund Town Highway Fire Lighting Ambulance Assessor X Buildings X Buildings &Grounds X Comptroller X Conservation X X Engineering X X Fire X Garbage District Highway X X X X Human Resources X X Information Technology X X Justice Court X Police X Recreation X X Town Administrator X X Town Attorney X Town Board X Town Clerk X X Town Supervisor X X Water District 54 TOWN OF MAMARONECK FUND AND FUNCTION RELATIONSHIP MATRIX Ambulance Garbage Sewer Water Debt Service Capital Fund X X X X X X X X X X X X X X X X X 55 Left Intentionally Blank 56 BUDGET SUMMARIES BY FUND 57 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND GENERAL FUND (A) 2023 2024 2024 2024 2025 Budget DECSRIPTION Actual Adopted Budget YTD Projected Budget Variance %Variance Revenues Property Taxes $ 5,790,484 $ 6,118,300 $ 6,118,245 $ 6,118,245 $ 6,984,100 $ 865,800 14.15% Other Tax Items 984,811 772,120 961,571 1,009,168 566,400 (205,720) -26.6% Departmental Income 3,292,628 3,124,425 2,736,002 3,230,025 3,300,925 176,500 5.6% Intergovernmental Charges 7,400 7,170 7,400 7,400 7,400" 230 3.2% Use of Money&Property 1,279,759 1,389,600 1,167,626 1,389,607 950,190 (439,410) -31.6% Licenses&Permits 88,248 80,200 67,645 72,300 77,300 (2,900) -3.6% Fines&Forfeitures 273,234 267,850 182,430 240,500 250,000 (17,850) -6.7% Sale of Property/Compensation for loss 137,751 - 9,699 9,699 - - 0.0% Miscellaneous 211,834 197,700 233,039 249,310 203,600 5,900 3.0% State&Federal Aid 1,761,431 1,720,100 706,843 1,858,697 1,827,406 107,306 6.2% Interfund Transfers 207,718 154,150 764,636 764,636 121,350 (32,800) -21.3% Appropriated Fund Balance-Operating - 780,000 - - 1,000,000 220,000 28.2% Appropriated Fund Balance-Capital - 1,118,275 - - 199,000 (919,275) -82.2% TOTAL REVENUES $ 14,035,298 $ 15,729,890 $ 12,955,136 $ 14,949,587 $ 15,487,671 $ (242,219) -1.54% Expenditures Personal Services $ 4,801,783 $ 5,207,611 $ 4,160,611 $ 5,048,128 $ 5,305,770 $ 98,159 1.88% Employee Benefits 2,527,331 3,024,100 2,098,245 2,925,347 3,380,908 356,808 11.80% Equipment 31,017 63,050 24,992 59,153 52,500 (10,550) -16.73% Contractual 3,360,074 4,245,555 2,867,726 3,769,027 4,572,030 326,475 7.69% Debt Service - 117,600 501,600 501,600 - (117,600) 100% Interfund Transfers-Operations 813,121 762,515 - 762,515 830,275 67,760 8.89% Interfund Transfers-Capital 2,865,173 1,118,275 2,328,449 2,328,449 199,000 (919,275) -82.20% Interfund Transfers-Debt Service 1,119,807 1,191,184 1,191,184 1,191,184 1,147,188 (43,996) -3.69% TOTAL EXPENDITURES $ 15,518,306 $ 15,729,890 $ 13,172,807 $ 16,585,403 $ 15,487,671 $ (242,219) -1.54% NET CHANGE IN FUND BALANCE $ (1,483,008) $ - $ (217,671) $ (1,635,816) $ - $ - 58 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND GENERAL FUND (A) The General Fund Budget of$15.5 million is a decrease of$.2 million or(1.54%).The most significant budget variances in 2025 are as follows: Revenue Property Taxes: The General Fund is moving towards being structurally balanced without the use of fund balance. As a result, a larger than normal tax levy increase will be implemented that will bring stability to the budgeting process over the next few years. If future tax increases are implemented as needed,then the budget will no longer rely on the use of fund balance for recurring operations. A tax levy increase of$.9m or 14.2%increase is needed to fund increasing expenses and capital projects. Other tax Items: Tax penalties/interest has increased over the past few years as the Town is proactive in collecting outstanding taxes due. An in-rem process is in progress accounting for the significant increase in 2024. Real Property Tax Law Legislation is in progress and is expected to be signed by the Governor shortly. Tax penalties on delinquent tax payments will now be based on the prime interest rate set every five years beginning with the Town's Town&County tax in 2025.This is a significant decline from the current penalty rates of 2-16%. Penalties have been decreased by $206k based on this legislation and current revenue trends. Departmental Income: The 2025 budget projects a full schedule for both the pool and the ice rink. Attendance at the Town's recreational facility has increased and is reflected in the increased revenues. Fees are reviewed annually and are typically increased based on the cost of delivery and comparison with fees charged by neighboring Towns. Use of Money: Over the past few years, investment earnings have been extremely low. Interest rates have significantly increased in 2024. However, they are anticipated to decline in 2025 based on the actual and expected Federal Reserve interest rate cuts.On the positive side,when interest rates decrease,debt service will also decrease.The 2025 budget includes a conservative estimate. Fines and Forfeitures:The court schedule has returned to pre-pandemic levels and revenues are anticipated to be steady. State and Federal Funds:State Aid includes the Town's Mortgage Tax.Although housing sales have slowed, house prices have remained high. As a result, anticipated mortgage tax has been increased in 2025. Fund Balance Appropriation: The use of fund balance for recurring operational costs has increased in 2025 in order to keep tax rates as low as possible as we continue to work toward a structurally balanced budget. Overall,this is a decrease of$.7 million as compared to the 2024 Adopted Budget. Fund Balance at the end of 2025 is anticipated to be $6.1 million or 39% of appropriations and in compliance with Fund Balance Policy. 59 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND GENERAL FUND (A) Expenses Salaries/Wages: The increase is largely attributable to contractual salary increases and cost of living increases for part timers. In order to be competitive and retain employees, wages for seasonal and part- time employees must be kept up with the market.There have been no new positions added to the budget. Employee Benefits:The Town participates in the New York State Health Insurance Plan and as such is subject to premium increases. The budget includes an increase of 10% or $254k. The State Retirement plan has increased by $100k or 18.3%. Together they represent a $354k increase. In addition, medicare reimbursement rates for retirees have increased as well. Contractual: The increase in this category is for recreational program contracts, contingencies for pool closure, bargaining unit increases and various other service related increases. Debt Service (BAN): The budget for debt service has decreased as a result of applying amortization of premiums and investment earnings to the required debt service transfer. Interfund Transfers: This transfer is the General Fund's 57%share of Information Technology expenses of $.8 million allocated from the Part Town Fund. This includes the operating budget and transfer of fund balance for capital projects. Interfund Transfers-Capital:The 2025 budget includes transfers to the capital fund for capital projects on a pay-as-you-go basis. It is significantly lower than 2024 based on the difference in capital projects each year.This transfer is funded with an appropriation from fund balance. Debt Service: The increase in debt service includes funding for debt issued in 2024 for capital projects. Interest rates are much higher than in the past few years however investment earnings, bond premiums and excess bond funds have been applied to the 2025 debt service. As a result, there is budgetary savings of$44k for debt service. 60 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND PART TOWN FUND (B) 2024 2023 Adopted 2024 2024 2025 Budget % DECSRIPTION Actual Budget YTD Projected Budget Variance Variance Revenues Property Taxes $ 9,928,000 $ 10,827,900 $ 10,827,902 $ 10,827,900 $ 12,156,700 $ 1,328,800 12.27% Other Tax Items 3,339,702 3,200,000 1,723,129 3,435,000 3,400,000 200,000 6.25% Departmental Income 1,000,923 748,500 530,780 648,228 831,575 83,075 11.10% Intergovernmental Charges 7,102 12,000 24,033 24,033 24,000 12,000 Use of Money&Property 96,996 200,000 290,065 360,000 250,000 50,000 - Licenses&Permits 1,284,154 1,001,000 1,254,060 1,301,180 1,301,000 300,000 29.97% Fines&Forfeitures-False Alarms 5,287 6,000 2,520 5,000 8,000 2,000 33.33% Sale of Property/Compensation for loss 18,935 - 4,035 - - - - Miscellaneous 4,081 - 2,709 933 - - - State&Federal Aid 41,743 12,800 37,499 124,299 12,800 - - Interfund Transfers 1,254,307 762,515 177,378 939,893 830,275 67,760 8.89% Appropriated Fund Balance-Operating 1,096,225 (1,096,225) -100.00% Appropriated Fund Balance-Capital - 453,375 - - 717,200 263,825 - TOTAL REVENUES $ 16,981,230 $ 18,320,315 $ 14,874,110 $ 17,666,466 $ 19,531,550 $ 1,211,235 6.61% Expenditures Personal Services $ 7,664,693 $ 7,780,253 $ 6,533,408 $ 7,805,206 $ 7,847,475 $ 67,222 0.86% Employee Benefits 5,467,150 5,900,175 3,488,717 5,880,698 6,533,343 633,168 10.73% Equipment 158,641 225,380 233,977 301,532 195,150 (30,230) -13.41% Contractual 3,266,006 3,715,982 2,638,849 3,607,486 3,944,084 228,102 6.14% Interfund Transfers-Operations 86,265 83,150 83,150 83,150 78,350 (4,800) -5.77% Interfund Transfers-Capital 891,297 353,375 784,375 784,375 717,200 363,825 - Interfund Transfers-Debt Service 286,866 262,000 262,000 262,000 215,948 (46,052) -17.58% TOTAL EXPENDITURES $ 17,820,918 '$ 18,320,315 $ 14,024,476 $ 18,724,447 $ 19,531,550 $ 1,211,235 6.61% NET CHANGE IN FUND BALANCE $ (839,688) $ - $ 849,634 $ (1,057,981) $ - $ - 61 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND PART TOWN FUND (B) The Part Town Fund is made up of services that are provided to Town residents who live in the unincorporated area of the Town and reside outside of the Village of Mamaroneck or the Village of Larchmont. Services include Traffic, Police, Environmental, Planning & Zoning, Cable Services, Information Technology and Building. The Part Town Budget is $19.5 million, which is an increase of$1.2 million or 6.61%. The most significant budget variances for 2025 are as follows: Revenue Property Taxes: As discussed earlier in the budget, this fund budget is moving toward a structurally balanced without the use of fund balance for recurring expenses. As a result, a larger than normal tax levy increase will be implemented that will bring stability to the budgeting process. If future tax increases are implemented as needed, then the budget will no longer rely on the use of fund balance for recurring operations. A tax levy increase of$1.3m or 12.27% increase is required. Other tax Items: Sales tax has been on the rise over the past few years and the budget has increased to reflect an estimated revenue based on inflationary prices. The Town continues to see steady revenue of $3.4 million or approximately 18%of revenue. Departmental Income: Police special duty are reimbursements typically from utility companies for police services has been steadily increasing. The majority of the increase in this budget line is the$120k increase for that offset by a decrease in franchise fees of$52k. Use of Money: Over the past few years, investment earnings have been extremely low. Interest rates have significantly increased in 2024. However, they have and are anticipated to decline in 2025 based on the actual and expected federal reserve interest rate cuts. The 2024 budget was conservatively estimated and an increase was made to reflect the update in 2025.On the positive side,when interest rates decrease,debt service will also decrease.The 2025 budget includes a conservative estimate. Licenses/Permits: Building permit revenue has also been on the rise and although the housing market is cooling down, it historically has not affected this revenue source. We have included a conservative revenue estimate at an increase of$300k based on current trends. Interfund Transfers: This budget line includes the reimbursement of the allocated 57% of the Information Technology expenses from the General Fund. Fund Balance Appropriation:This fund is structurally balanced without the use of fund balance for recurring operational costs. Overall,this is a decrease of$.8 million as compared to the 2024 Adopted Budget. Fund Balance at the end of 2025 is anticipated to be$3.5 million or 18%of appropriations and in compliance with Fund Balance Policy. 62 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND PART TOWN FUND (B) Expenses Salaries/Wages: This increase is largely attributable to bargaining unit general wage increases and an increase in police overtime to more closely reflect the staffing needs of the department. Employee Benefits:The Town participates in the New York State Health Insurance Plan and as such is subject to premium increases. The budget includes an increase of 10% or $295k. The State Retirement plan has increased by $327k or 16.7%. Together they represent a $622k increase. In addition, medicare reimbursement rates for retirees have increased as well. Contractual: This category includes an estimated budget for increase for the Town's portion of library services of$33k or 2.4%. Variances include a decrease for judgements/claims that was a one-time expense in 2024, contingency for collective bargaining increases and various price increases. Interfund Transfers-Capital:The 2025 budget includes transfers to the capital fund for capital projects on a pay-as-you-go basis. It is significantly higher than 2024 based on the difference in capital projects each year. Debt Service: The decrease in debt service includes funding for debt issued in 2024 for capital projects. Interest rates are much higher than in the past few years however investment earnings, bond premiums and excess bond funds have been applied to the 2025 debt service. As a result, there is budgetary savings of$46k for debt service. 63 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND HIGHWAY FUND (DB) 2024 2023 Adopted 2024 2024 2025 Budget % Description Actual Budget YTD Projected Budget Variance Variance Revenues Property Taxes $ 6,023,700 $ 6,064,800 $ 6,064,801 $ 6,064,801 $ 6,385,000 $ 320,200 5.28% Other Tax Items - - - - - - - OtherRealPropertyTaxes - - - - - -Departmental Income 23,510 25,000 28,829 28,829 25,000 - - Intergovernmental Charges 210,243 190,800 74,464 155,410 113,000 (77,800) -40.8% Use of Money&Property 79,605 71,000 125,775 165,000 130,000 59,000 83.1% Licenses&Permits - - - - - - - Fines&Forfeitures - - - - - - - Sale of Property/Compensation for loss 73,555 26,500 43,316 63,316 41,500 15,000 - Miscellaneous 2,399 - 4 - - - - State&Federal Aid 6,907 - - - - - - Interfund Revenues 294,713 335,418 132,144 270,000 340,500 5,082 - Interfund Transfers 48,194 - 110,015 110,015 - - - Appropriated Fund Balance-Capital - 170,000 355,000 185,000 - Appropriated Fund Balance-Operating - 50,000 (50,000) - TOTAL REVENUES $ 6,762,826 $ 6,933,518 $ 6,579,348 $ 6,857,371 $ 7,390,000 $ 456,482 6.58% Expenditures Personal Services $ 1,958,579 $ 2,248,689 $ 1,746,451 $ 2,172,386 $ 2,183,253 $ (65,436) -2.9% Employee Benefits 1,535,906 1,779,224 1,224,137 1,659,944 1,861,137 81,913 4.6% Equipment 31,181 43,620 25,079 39,820 49,000 5,380 12.3% Contractual Expenses 1,247,349 1,560,138 1,154,528 1,446,774 1,722,730 162,592 10.4% Interfund Transfers-Capital 294,930 170,000 301,580 301,580 355,000 185,000 108.8% Interfund Transfers-Operating - - - - - -Interfund Transfers-Debt 1,010,315 1,131,847 1,131,847 1,131,847 1,218,880 87,033 7.7% TOTAL EXPENDITURES $ 6,078,260 $ 6,933,518 $ 5,583,622 $ 6,752,351 $ 7,390,000 $ 456,482 6.58% NET CHANGE IN FUND BALANCE $ 684,566 $ - $ 995,726 $ 105,020 $ - $ - 64 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND HIGHWAY FUND (DB) The Highway Fund is used for the maintenance and repair of over 44 miles of streets, roads, right-of ways and drainage systems in the unincorporated areas of Town (those not located in one of the Town's two villages). The Highway Budget is $7.4 million which is an increase of $.5 million or 6.58% as compared to the 2024 Adopted Budget. The most significant budget variances in 2025 are as follows: Revenue Property Taxes: As discussed earlier in the budget, this fund budget is now structurally balanced without the use of fund balance for recurring expenses. As a result, a larger than normal tax levy increase will be implemented that will bring stability to the budgeting process. If future tax increases are implemented as needed,then the budget will no longer rely on the use of fund balance for recurring operations. A tax levy increase of$.3m or 5.3% increase is required. Intergovernmental Charges/Interfund Revenue: This budget line includes the reimbursement of fuel and vehicle maintenance costs.The Town provides fee-based services to internal departments and to other local municipalities. This is advantageous as it is less costly for them and generates revenue for the Town. The decrease is based on current mileage trends and related fuel and auto parts costs. Use of Money:Over the past few years, investment earnings have been extremely low. Interest rates have significantly increased in 2024. However, they have and are anticipated to decline in 2025 based on the actual and expected federal reserve interest rate cuts. The 2024 budget was conservatively estimated and an increase was made to reflect the update in 2025.On the positive side,when interest rates decrease,debt service will also decrease. The 2025 budget includes a conservative estimate. Fund Balance Appropriation:This fund is structurally balanced without the use of fund balance for recurring operational costs. Overall, this is a decrease of $135k as compared to the 2024 Adopted Budget. Fund Balance at the end of 2025 is anticipated to be$2.3 million or 31%of appropriations and in compliance with Fund Balance Policy. Expenses Salaries/Wages:This increase is largely attributable to bargaining unit general wage increases. Employee Benefits:The Town participates in the New York State Health Insurance Plan and as such is subject to premium increases. The budget includes an increase of 10% or $95k. The State Retirement plan has increased by$25k or 8%. Together they represent a $120k increase. In addition, medicare reimbursement rates for retirees have increased as well. Savings of$48k for Workers Comp. 65 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND HIGHWAY FUND (DB) Contractual: This category includes fuel, auto parts and liability insurance increases based on inflation and supply chain challenges that are likely to continue. Various budget lines were adjusted to reflect current expenses. Interfund Transfers-Capital:The 2025 budget includes transfers to the capital fund for capital projects on a pay-as-you-go basis. It is significantly higher than 2024 based on the difference in capital projects each year. Debt Service: The increase in debt service includes funding for debt issued in 2024 for capital projects. Interest rates are much higher than in the past few years however investment earnings, bond premiums and excess bond funds have been applied to the 2025 debt service reducing the increase to$87k. 66 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND FIRE DISTRICT FUND (SF) 2024 2023 Adopted 2024 2024 2025 Budget % DESCRIPTION Actual Budget YTD Projected Budget Variance Variance Revenues Property Taxes $ 4,829,450 $ 5,338,800 $ 5,338,797 $ 5,338,797 $ 5,437,000 $ 98,200 1.84% Other Tax Items - - - - - - - Departmental Income - - - - - - - Use of Money&Property 73,495 2,000 88,086 115,000 83,100 81,100 100% Sale of Property/Compensation for loss - - - - - - - Miscellaneous - - - - - - - State&Federal Aid 45,213 - 8,554 8,554 - - - Interfund Transfers - - - - - - - Appropriated Fund Balance-Capital - 40,000 - - - (40,000) - TOTAL REVENUES $ 4,948,158 $ 5,380,800 $ 5,435,437 $ 5,462,351 $ 5,520,100 $ 139,300 2.59% Expenditures Personal Services $ 1,974,890 $ 1,937,158 $ 1,590,335 $ 1,921,800 $ 2,161,192 $ 224,034 11.57% Employee Benefits 1,703,156 2,116,092 1,319,728 1,952,823 2,307,758 191,666 9.06% Equipment 58,986 69,000 34,984 70,953 90,300 21,300 30.87% Contractual Expenses 347,831 641,938 308,363 386,972 454,850 (187,088) -29.14% Interfund Transfers-Capital 121,384 40,000 40,000 40,000 - (40,000) -100.00% Interfund Transfers-Debt 617,414 576,612 576,612 576,612 506,000 (70,612) -12.25% TOTAL EXPENDITURES $ 4,823,661 $ 5,380,800 $ 3,870,022 $ 4,949,160 $ 5,520,100 $ 139,300 2.59% NET CHANGE IN FUND BALANCE $ 124,497 $ - $ 1,565,415 $ 513,191 $ - $ - 67 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND STREET LIGHTING DISTRICT FUND (SL) 2024 2023 Adopted 2024 2024 2025 Budget DESCRIPTION Actual Budget YTD Projected Budget Variance %Variance Revenues Property Taxes $ 298,000 $ 305,500 $ 305,500 $ 305,500 $ 331,300 $ 25,800 8.45% Other Tax Items - - - - - -Departmental Income - - - - - -Use of Money&Property - - - - - - - Sale of Property/Compensation for loss 9,044 - - - - - - Miscellaneous - - - - - - - State&Federal Aid - - - - - - - Interfund Transfers - - - - - - - Appropriated Fund Balance - - - - - - - TOTAL REVENUES $ 307,044 $ 305,500 $ 305,500 $ 305,500 $ 331,300 $ 25,800 8.45% Expenditures Personal Services $ 57,655 $ 64,078 $ 53,481 $ 63,943 $ 64,103 $ 25 0.04% Employee Benefits 26,914 30,649 20,520 30,627 34,181 3,532 11.52% Equipment 14,774 22,200 23,450 23,486 31,200 9,000 40.54% Contractual Expenses 63,557 76,000 55,193 73,500 86,500 10,500 13.82% Interfund Transfers-Capital - - - - - - Interfund Transfers-Debt 115,377 112,573 112,573 112,573 115,316 2,743 2.44% TOTAL EXPENDITURES $ 278,277 $ 305,500 $ 265,217 $ 304,129 $ 331,300 $ 25,800 8.45% NET CHANGE IN FUND BALANCE $ 28,767 $ - $ 40,283 $ 1,371 $ - $ - 68 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND AMBULANCE DISTRICT FUND (SM) 2024 2023 Adopted 2024 2024 2025 Budget % DESCRIPTION Actual Budget YTD Projected Budget Variance Variance Revenues Property Taxes $ 618,995 $ 725,000 $ 724,987 $ 724,986 $ 933,500 $ 208,500 28,76% r Other Tax Items - - - - - - - Departmental Income 928,226 970,000 835,021 1,000,000 1,120,000 150,000 15,46% Intergovernmental Charges 118,931 123,030 59,999 123,000 123,030 - 0.00% Use of Money&Propertyy 3,473 - 17,938 22,000 20,000 20,000 - Sale of Property/Compensation for loss 4,313 - 5,070 5,070 - - Miscellaneous - - - - - - - State&Federal Aid 15,133 - - - - - - Interfund Transfers 2,345 - 14,058 14,058 - - - Appropriated Fund Balance Operating - - - - - - Appropriated Fund Balance-Capital - 114,000 - - - (114,000) - TOTAL REVENUES $ 1,751,416 $ 1,932,030 $ 1,657,073 $ 1,;,t,114 $ 2,196,530 $ 264,500 13.69% Expenditures Personal Services $ 1,032,366 $ 1,032,363 $ 874,040 $ 1,041,719 $ 1,195,162 $ 162,799 15.77% Employee Benefits 295,900 309,205 202,510 303,311 330,311 21,106 6.83% Equipment 16,702 24,500 4,160 24,500 214,500 190,000 775.51% Contractual Expenses 408,057 421,150 270,719 398,487 429,900 8,750 2.08% Interfund Transfers-Capital 88,269 114,000 114,000 114,000 - (114,000) -100.00% Interfund Transfers-Debt 30,503 30,812 30,812 30,812 26,657 (4,155) -13.49% TOTAL EXPENDITURES $ 1,871,797 $ 1,932,030 $ 1,496,241 $ 1,912,829 $ 2,196,530 $ 264,500 13.69% NET CHANGE IN FUND BALANCE $ (120,381) $ • $ 160,832 $ (23,715) $ • $ • 69 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND GARBAGE DISTRICT FUND (SR) 2024 2023 Adopted 2024 2024 2025 Budget % DECSRIPTION Actual Budget YTD Projected Budget Variance Variance Revenues Property Taxes $ 2,606,855 $ 2,507,670 $ 2,507,668 $ 2,507,668 $ 2,834,100 $ 326,430 13.02% Other Tax Items - - - - - - - Departmental Income - - - - - - - Use of Money&Property - - - - - - - Sale of Property/Compensation for loss - - - - - - - Miscellaneous - - - - - - - Interfund Transfers - - - - - - - Appropriated Fund Balance-Capital - - - - 60,000 60,000 - TOTAL REVENUES $ 2,606,855 $ 2,507,670 $ 2,507,668 $ 2,507,668 $ 2,894,100 $ 386,430 15.41% Expenditures Personal Services - - - - - - - Employee Benefits - - - - - Contractual Expenses $ 2,388,272 $ 2,346,530 $ 1,896,627 $ 2,332,715 $ 2,684,409 $ 337,879 14.40% Interfund Transfers-Capital - 28,000 28,000 28,000 60,000 32,000 - Interfund Transfers-Debt 113,123 133,140 133,140 133,140 149,691 16,551 12.43% TOTAL EXPENDITURES $ 2,501,395 $ 2,507,670 $ 2,057,767 $ 2,493,855 $ 2,894,100 $ 386,430 15,41% NET CHANGE IN FUND BALANCE $ 105,460 $ - $ 449,901 $ 13,813 $ - $ - 70 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND SEWER DISTRICT FUND (SS) 2024 2023 Adopted 2024 2024 2025 Budget % DESCRIPTION Actual Budget YTD Projected Budget Variance Variance Revenues Property Taxes - - - - -Other Tax Items - - - - - -Departmental Income $ 698,032 756,600 $ 293,255 756,600 773,000 $ 16,400 2.17% Intergovernmental Charges 9,712 - - - - -Use of Money&Property - - - - - - - Sale of Property/Compensation for loss - - - - - - Miscellaneous - - - - - Interfund Transfers 6,000 - 3,722 3,722 - - - Appropriated Fund Balance-Operations - - - - - -TOTAL REVENUES $ 713,744 $ 756,600 $ 296,977 $ 760,322 $ 773,000 $ 16,400 2.17% Expenditures Personal Services $ 96,843 $ 102,033 $ 80,538 $ 98,834 $ 102,033 $ - 0.00% Employee Benefits 56,281 63,190 42,107 69,478 79,517 16,327 25.84% Equipment 7,524 5,440 3,983 5,440 5,440 - 0.00% Contractual Expenses 23,407 169,700 28,641 62,190 208,900 39,200 23.10% Interfund Transfers-Operations 71,000 71,000 71,000 71,000 43,000 (28,000) -39.44% Interfund Transfers-Capital - - 120,000 120,000 200,000 200,000 80,000 Interfund Transfers-Debt 376,074 345,237 345,237 345,237 134,110 (211,127) -61.15% Undistributed - - - - - - - Payments to Other Agencies - - - - - - - TOTAL EXPENDITURES $ 631,129 $ 756,600 $ 691,506 $ 772,179 $ 773,000 $ 16,400 2.17% NET CHANGE IN FUND BALANCE $ 82,615 $ - $ (394,529) $ (11,857) $ - $ - 71 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND WATER DISTRICT FUND (SW) 2024 2023 Adopted 2024 2024 2025 Budget % DESCRIPTION Actual Budget YTD Projected Budget Variance Variance Revenues Property Taxes - - $ - $Other Tax Items - - - - - - - Departmental Income $ 1,325,516 $ 1,553,000 $ 915,687 $ 1,208,119 $ 2,100,000 547,000 35.22% Use of Money&Property 24,221 24,764 27,276 33,000 24,461 (303) -1.22% Sale of Property/Compensation for loss - - - - - - - Miscellaneous - - - - - - - Interfund Transfers 786,837 - 234,330 234,330 - - - Appropriated Fund Balance-Capital - 150,000 150,000 - TOTAL REVENUES $ 2,136,574 $ 1,577,764 $ 1,177,293 $ 1,475,449 $ 2,274,461 $ 696,697 44.16% Expenditures Personal Services - - - - - - - Employee Benefits - - - - - - Equipment - - - - - - - Contractual Expenses $ 100,246 $ 394,900 $ 280,858 $ 304,823 $ 395,200 $ 300 0,08% Interfund Transfers-Capital 609,748 260,000 443,953 443,953 1,129,000 869,000 334.23% Interfund Transfers-Debt 647,206 922,864 922,864 922,864 750,261 (172,603) -18.70% Interfund Transfers - - - - - - - Payments to Other Agencies - - - - - -TOTAL EXPENDITURES $ 1,357,200 P$ 1,577,764 $ 1,647,675 $ 1,671,640 $ 2,274,461 $ 696,697 44.16% NET CHANGE IN FUND BALANCE $ 779,374 $ $ (470,382) $ (196,191) $ - $ 72 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND SPECIAL DISTRICTS Special District Funds include Fire, Ambulance, Street lighting, Refuse, Sewer and Water District provide various services for residents. These funds are each less than $5.6m and each are structurally balanced through the tax levy and/or fees. The 2025 Special District Funds appropriations total $14.0 million, an increase of$1.5 million or 12%. The most significant budget variances in 2025 are as follows: Revenue Departmental Income: The most significant increase is the Water Fund revenue of $547k, which is fee- based and reviewed annually.The water rates have been increased to fund the debt service associated with the multi-year Rye Lake Filtration project.The ambulance fee rates have also increased by$150k based on current cost of providing the service. Fund Balance Appropriation: A fund balance appropriation of$150k is budgeted for capital projects in total.The total fund balance is anticipated to be$3.4 million or 25%of appropriations at the end of 2025. Expenses Salaries/Wages:A new Firefighter position has been added to the budget based on required service levels and staffing needs required to provide 24/7 emergency services to the community.The FFA bargaining unit contract was settled and the wage increases have been incorporated into the budget. Employee Benefits:The Town participates in the New York State Health Insurance Plan and as such is subject to premium increases. The budget includes an increase of 10% based on NYSHIP's 2024 rates. The State Retirement plan has increased by$114k. Together they represent a $238k increase. Contractual: This includes various increases and decreases for contractual needs that include liability insurance and the Town's share of garbage collection services. Interfund Transfers-Capital:The 2025 budget includes transfers to the capital fund for capital projects on a pay-as-you-go basis. It is significantly higher than 2024 based on the difference in capital projects each year. Debt Service: The increase in debt service includes funding for debt issued in 2024 for capital projects. Interest rates are much higher than in the past few years however investment earnings, bond premiums and excess bond funds have been applied to the 2025 debt service. As a result, there is budgetary savings of$439k for debt service. 73 • Left Intentionally Blank 74 DEPARTMENTAL BUDGETS 75 TOWN OF MAMARONECK REVENUE BUDGET SUMMARY BY DEPARTMENT 2023 2024 2025 Increase % Increase % of Department Actual Budget Budget (Decrease) (Decrease) Budget Ambulance District $ 1,126,601 $ 1,093,030 $ 1,243,030 $ 150,000 13.72% 2.20% Assessor - - - - p - 0.00% Building Department 1,285,371 975,000 1,278,000 303,000 31.08% 2.27% Buildings &Grounds 7,901 8,000 16,000 8,000 100.00% 0.03% Comptroller 1,231,498 1,397,764 1,167,561 (230,203) -16.47% 2.07% Conservation - - 30,000 30,000 - 0.05% Engineering 98,358 75,900 73,000 (2,900) -3.82% 0.13% Fire Department 45,213 - - - - 0.00% Garbage District - - - - - 0.00% Highway 1,281,724 1,324,318 1,283,000 (41,318) -3.12% 2.27% Human Resources 5,000 7,170 5,000 (2,170) -30.26% 0.01% Information Technolog' - - - - p. - 0.00% Justice Court 273,235 267,850 250,000 (17,850) -6.66% 0.44% Police Department 682,673 225,100 357,100 132,000 58.64% 0.63% Recreation 3,117,132 2,926,025 3,089,231 163,206 5.58% 5.48% Town Administrator 30,323 - 2,400 2,400 - 0.00% Town Attorney - - - - - 0.00% Town Board - - - - - 0.00% Town Clerk 536,723 515,300 547,875 32,575 6.32% 0.97% Town Supervisor - - - - 0.00% Unallocated 39,195,871 43,075,630 44,956,515 1,880,885 4.37% 79.71% Water District 1,325,516 1,553,000 2,100,000 547,000 35.22% 3.72% Total Revenue $ 50,243,139 $ 53,444,087 $ 56,398,712 $2,954,625 5.53% 100.00% 76 TOWN OF MAMARONECK EXPENSE BUDGET SUMMARY BY DEPARTMENT 2024 2023 Adopted 2025 Increase %Increase % Department Actual Budget Budget (Decrease) (Decrease) Budget Ambulance District $ 1,457,125 $ 1,478,013 $ 1,839,562 $ 361,549 24.46% 3.26% Assessor 572,587 612,160 620,484 8,324 1.36% 1.10% Building Department 513,965 535,415 520,074 (15,341) -2.87% 0.92% Buildings&Grounds 516,450 549,675 556,830 7,155 1.30% 0.99% Comptroller 747,155 908,121 904,303 (3,818) -0.42% 1.60% Conservation 133,286 257,144 230,619 (26,525) -10.32% 0.41% Engineering 533,235 654,123 664,718 10,595 1.62% 1.18% Fire Department 2,381,707 2,648,096 2,706,342 58,246 2.20% 4.80% Garbage District 2,388,272 2,346,530 2,684,409 337,879 14.40% 4.76% Highway 3,667,165 4,496,578 4,639,634 143,056 3.18% 8.23% Human Resources 196,100 224,925 193,600 (31,325) -13.93% 0.34% Information Technology 1,096,255 1,306,395 1,361,910 55,515 4.25% 2.41% Justice Court 371,959 411,241 383,512 (27,729) -6.74% 0.68% Police Department 6,842,105 6,979,220 6,998,326 19,106 0.27% 12.41% Recreation 3,605,510 3,915,763 4,025,972 110,209 2.81% 7.14% Town Administrator 538,288 655,998 638,571 (17,427) -2.66% 1.13% Town Attorney 324,900 310,650 313,300 2,650 0.85% 0.56% Town Board 31,425 31,736 33,208 1,472 4.64% 0.06% Town Clerk 363,151 368,189 400,265 32,076 8.71% 0.71% Town Supervisor 117,433 131,070 132,693 1,623 1.24% 0.24% Unallocated 24,382,626 24,228,145 26,155,180 1,927,035 7.95% 46.38% Water District 100,246 394,900 395,200 300 0.08% 0.70% Total Expenses $ 50,880,945 $ 53,444,087 $ 56,398,712 $ 2,954,625 5.53% 100.00% Net Revenue(Expenses) $ (637,805) $ - $ - $ - 77 Left Intentionally Blank 78 TOWN OF MAMARONECK *k ";\ Q ' AMBULANCE DISTRICT Michael Liverzani,Administrator DEPARTMENTAL MISSION The mission of the Ambulance District is to provide our patients with the highest quality, compassionate pre-hospital care and safe medical transportation services through a unified team of caring professionals 24 hours a day, 365 days per year. The Ambulance District is committed to the health and safety of our neighbors. It is our mission to maintain a high standard of EMS education within the corps. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Town of Mamaroneck Ambulance District, established in 1994, oversees the administration, operations, and quality of emergency paramedic ambulance services, Larchmont/Town of Mamaroneck Volunteer Ambulance Corps (LVAC)and the Village of Mamaroneck Emergency Medical Services (MEMS).The volunteers of LVAC and MEMS are trained in Basic Life Support (BLS),while the part-time paid paramedics provide Advanced Life Support (ALS). Through their coordinated efforts, the Ambulance District is able to provide round-the-clock lifesaving services throughout the year. It is becoming increasingly challenging to recruit/retain volunteer EMS providers. Therefore,the increased paid EMT hours bears monitoring for budget purposes. This is a national issue and does not reflect poorly on the two volunteer services in the Town. 2024 ACCOMPLISHMENTS • Responded to approximately 3,500 emergency calls. r As an American Heart Association Training Center,we train over 250 people in CPR,ACLS and PALS, each year. This includes members of the community and responders from the local EMS, PD and FD agencies. y- Provide monthly Continuing Medical Education (CME) classes for volunteers, paid staff and FD personnel. >- Adapted operating procedures pertaining to COVID responses. 2025 GOALS • Continue to provide efficient and compassionate emergency medical care to our community. - Work closely with the two volunteer ambulance services to ensure round-the-clock volunteer coverage. Maintain the high level of care we currently provide through offering a wide range of training programs to employees,volunteers, and the community. • Continue to maintain a safe and stable working environment to attract and retain quality volunteer and highly qualified Paramedic and EMT personnel. 79 TOWN OF MAMARONECK Pik AMBULANCE DISTRICT Michael Liverzani,Administrator SUMMARY OF REVENUES 2024 2024 Budget 2023 Adopted Adjusted 2024 2024 2025 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Ambulance Charges SM1640 $ 988,226 $ 970,000 $ 970,030 $ 861,845 $ 1,000,000 $ 1,120,000 15% Intergovemment Charges SM2210 118,931 123,030 123,030 59,999 123,000 123,030 0% State Aid SM3089 15,133 - - - - - 0% Insurance Recovery SM2680 4,312 - 5,070 5,070 - 0% TOTAL REVENUES $ 1,126,602 $ 1,093,030 $ 1,093,030 $ 926,914 $ 1,128,070 $ 1,243,030 14% SUMMARY OF APPROPRIATIONS 2024 2024 Budget 2023 Adopted Adjusted 2024 2024 2025 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Paramedic Services SM4189 $ 1,200,414 $ 1,240,813 $ 1,240,813 $ 1,053,796 $ 1,229,008 $ 1,583,262 28% Mamroneck Village EMS SM4190 147,955 116,150 117,487 65,446 117,189 132,903 14% LarchmontjMamaroneckVAC SM4191 108,756 121,050 122,387 79,142 118,510 123,400 2% TOTAL APPROPRIATIONS $ 1,457,125 $ 1,478,013 $ 1,480,687 $ 1,198,384 $ 1,464,707 $ 1,839,562 24% PERFORMANCE MEASURES Item 2020 2021 2022 2023 2024 2025 Actual Actual Actual Actual Estimate Estimate 1. Number of emergency calls 2,518 3,081 3,318 3,500 3,600 3,600 2. Students trained 100 250 250 250 250 250 3. Paid EMT Hours 4,100 4,840 5,720 4,700 4,700 4,800 80 TOWN OF MAMARONECK I- * -:, ° " AMBULANCE DISTRICT Michael Liverzani,Administrator 2025 FULL-TIME POSITION SUMMARY 2023 2024 2025 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP!STEP Budget Positions Positions Positions SM 4189 400829001 Administrator/Deputy Emergency Mgr MNGMT $ 133,684 1.00 1.00 1.00 SM 4189 100826001 BLS Coordinator-Coord BasicCde Support 018 87,666 1.00 1.00 1.00 SM TOTAL FULL TIME SF4189.1010 $ 221,350 2,00 2A0 2,00 2025 PART-TIME POSITION SUMMARY 2023 2024 2025 Hrly 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP/STEP Rates Budget Positions Positions Positions SM 4189 r600824001 EMT PTA $29.20/hr $ 138,554 25.00 20.00 21.00 SM TOTAL 5M4189.1027 $ 138,554 25.00 20.00 21.00 SM 4189 60083001-24 Paramedics PT $45.72/hr 830,758 30.00 24.00 24.00 SM 4189 600830025 Paramedics PTA $45.72/hr - - 20.00 21.00 SM TOTAL 5M4189-1028 $ 830,758 30.00 44.00 45.00 SM TOTAL PART TIME $ 969,312 55.00 64.00 66.00 SM DEPARTMENT TOTAL $ 1,190,662 57.00 66.00 68.00 81 di Town of Mamaroneck-NY 54652- ••: !• mums <•' ,<'` - - • a tyler cry selutiun NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT • bulance ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd.etCHANGE 5M4189 PARAMEDICS SM4189 1640 AMB CHARGE -988,225.57 -970,000.00 -970,000.00 -861,844.81 -1,000,000.00 -1,120,000.00 15.5% SM4189 2210 OTHR GOVT -118,931.00 -123,030.00 -123,030.00 -59,999.00 -123,000.00 -123,030.00 .0% SM4189 2680 INS REC -4,312.53 .00 .00 -5,069.74 -5,069.74 .00 .0% SM4189 3089 ST AID-OTH -15,132.75 .00 .00 .00 .00 .00 .0% TOTAL PARAMEDICS -1,126,601.85 -1,093,030.00 -1,093,030.00 -926,913.55 -1,128,069.74 -1,243,030.00 13.7% TOTAL Ambulance -1,126,601.85 -1,093,030.00 -1,093,030.00 -926,913.55 -1,128,069.74 -1,243,030.00 13.7% GRAND TOTAL -1,126,601.85 -1,093,030.00 -1,093,030.00 -926,913.55 -1,128,069.74 -1,243,030.00 13.7% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:09 Page 1 user: 5465tyogman Program ID: bgnyrpts 82 , � ,3 > '•::A I11UI11S' Town of Mamaroneck-NY 54652- -. . � ++,,s • a* #-pier ery:oiution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT • bulance ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar 8ud•etCHANGE 5M4189 PARAMEDICS 5M4189 1010 SALARIES 226,743.71 221,993.00 221,993.00 195,809.58 221,349.00 221,350.00 -.3% SM4189 1015 OVERTIME 1,695.86 2,400.00 2,400.00 1,806.26 2,400.00 2,400.00 .0% 5M4189 1016 LONGEVITY 1,975.00 2,100.00 2,100.00 2,100.00 2,100.00 2,100.00 .0% SM4189 1027 SALRY-EMT 96,289.46 112,950.00 112,950.00 105,984.29 122,950.00 138,554.00 22.7% 5M4189 1028 SALRY-PARA 705,661.63 692,920.00 692,920.00 615,289.47 692,920.00 830,758.00 19.9% SM4189 2103 MED EQUP .00 .00 .00 .00 .00 190,000.00 .0% 5M4189 2105 UNIFORMS 2,165.54 5,000.00 5,000.00 1,663.73 5,000.00 5,000.00 .0% 5M4189 2122 RADIOS .00 500.00 500.00 .00 500.00 500.00 .0% 5M4189 2136 COMP EQUP .00 3,000.00 3,000.00 .00 3,000.00 3,000.00 .0% 5M4189 4001 TELEPHONE 4,830.63 4,500.00 4,500.00 4,410.72 4,500.00 4,500.00 .0% SM4189 4002 SVCE CTS 6,207.58 13,500.00 13,500.00 9,312.96 13,500.00 1,000.00 -92.6% 5M4189 4009 OFFICE SUP 166.74 400.00 400.00 119.49 400.00 400.00 .0% 5M4189 4010 OP SPPLIES 2,033.50 4,000.00 4,000.00 56.75 4,000.00 4,000.00 .0% SM4189 4025 POSTAGE .00 50.00 50.00 .00 .00 50.00 .0% 5M4189 4029 VEH RPRS 13,867.82 5,000.00 5,000.00 4,617.49 9,000.00 9,000.00 80.0% 5M4189 4030 PRINTG 128.24 100.00 100.00 .00 100.00 100.00 .0% 5M4189 4050 CONTGNCY .00 21,300.00 21,300.00 .00 .00 11,200.00 -47.4% 5M4189 4052 TAX CERTS 411.36 4,000.00 3,811.69 592.75 1,000.00 2,000.00 -50.0% SM4189 4059 LIAB INS 19,581.80 20,600.00 20,788.31 20,788.31 20,789.00 24,000.00 16.5% 5M4189 4064 VEH FUEL 1,895.03 3,500.00 3,500.00 1,217.52 2,500.00 3,100.00 -11.4% SM4189 4123 EQUP MAINT 2,371.50 3,000.00 3,000.00 700.00 3,000.00 3,000.00 .0% 5M4189 4140 MED SUPPS 17,542.10 20,000.00 20,000.00 12,850.17 20,000.00 20,250.00 1.3% 5M4189 4283 BLLNG SVCE 94,813.39 95,000.00 95,000.00 74,853.63 95,000.00 102,000.00 7.4% 5M4189 4284 TRAING PR 2,033.24 5,000.00 5,000.00 1,622.60 5,000.00 5,000.00 .0% SM4189 4340 TEMP-EMT .00 .00 .00 .00 .00 .00 .0% SM4189 4341 TEMP-PARA .00 .00 .00 .00 .00 .00 .0% TOTAL PARAMEDICS 1,200,414.13 1,240,813.00 1,240,813.00 1,053,795.72 1,229,008.00 1,583,262.00 27.6% SM4190 MEMS 5M4190 2105 UNIFORMS 5,362.99 7,000.00 7,000.00 881.95 7,000.00 7,000.00 .0% SM4190 2122 RADIOS 291.80 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% SM4190 4001 TELEPHONE 5,667.77 4,800.00 4,800.00 4,543.58 4,800.00 4,800.00 .0% 5M4190 4002 SVCE CTS 9,188.00 8,500.00 9,836.60 6,283.66 9,836.60 10,000.00 17.6% 5M4190 4003 ELECTRIC 9,811.26 7,500.00 7,500.00 .00 7,500.00 10,000.00 33.3% 5M4190 4006 DIESEL FUL 15,605.01 12,500.00 12,500.00 .00 12,500.00 18,000.00 44.0% 5M4190 4008 WATER/SWR 1,310.52 900.00 900.00 .00 900.00 1,800.00 100.0% 5M4190 4009 OFFICE SUP 1,362.68 450.00 450.00 10.89 450.00 450.00 .0% 5M4190 4011 B&G SPPs 3,166.12 2,500.00 3,500.00 2,953.13 2,953.13 3,000.00 20.0% SM4190 4012 B&G R&a 3,638.58 4,450.00 5,950.00 5,886.35 5,950.00 6,000.00 34.8% 5M4190 4025 POSTAGE .00 50.00 50.00 .00 .00 50.00 .0% Report generated: 11/04/2024 16:11 Page 1 user: program ID: bgnyrpts bgnyrpts 83 • `` •• . munis Town of Mamaroneck-NY 54652- T= . -r@tY,M erp solution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT bulance ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd•etCHANGE 5M4190 4029 VEH RPRS 24,913.87 10,000.00 7,000.00 1,960.23 10,000.00 10,000.00 .0% SM4190 4030 PRINTG .00 500.00 500.00 .00 .00 500.00 .0% 5M4190 4039 PHYSICALS .00 150.00 150.00 .00 .00 150.00 .0% 5M4190 4055 NATRL GAS 5,069.36 6,500.00 6,500.00 3,798.71 5,000.00 6,500.00 .0% 5M4190 4059 LIAR INS 29,040.50 28,500.00 28,500.00 27,848.50 27,849.00 30,000.00 5.3% 5N4190 4064 VEH FUEL 552.04 300.00 300.00 195.72 400.00 300.00 .0% 5M4190 4123 EQUP MAINT 4,701.79 1,500.00 2,000.00 1,663.37 2,000.00 2,000.00 33.3% SM4190 4140 MED SUPPS 8,712.45 7,000.00 7,000.00 3,803.00 7,000.00 9,000.00 28.6% SM4190 4142 INSP DINNR 11,080.92 5,750.00 5,750.00 .00 5,750.00 5,750.00 .0% 5M4190 4196 OXGEN REFL 2,390.90 2,300.00 2,300.00 1,983.77 2,300.00 2,600.00 13.0% 5M4190 4284 TRAING PR 6,088.81 4,000.00 4,000.00 3,632.67 4,000.00 4,000.00 .0% TOTAL MEMS 147,955.37 116,150.00 117,486.60 65,445.53 117,188.73 132,900.00 14.4% SM4191 LVAC SM4191 2105 UNIFORMS 8,770.00 7,000.00 7,000.00 2,301.00 7,000.00 7,000.00 .0% 5M4191 2122 RADIOS 111.85 1,000.00 1,000.00 405.00 1,000.00 1,000.00 .0% 5M4191 4001 TELEPHONE 5,702.48 6,000.00 6,000.00 4,424.86 6,000.00 6,000.00 .0% 5M4191 4002 SVCE Cry 11,725.98 11,500.00 12,836.60 7,300.43 12,836.60 12,650.00 10.0% 5M4191 4003 ELECTRIC 5,994.12 7,000.00 7,000.00 5,418.23 6,000.00 7,000.00 .0% SM4191 4008 WATER/SWR 928.26 1,200.00 1,200.00 1,044.44 1,200.00 1,500.00 25.0% 5M4191 4009 OFFICE SUP 256.77 600.00 600.00 500.87 600.00 600.00 .0% 5M4191 4011 8&G SPPS 1,519.19 2,500.00 2,500.00 2,332.55 2,500.00 2,500.00 .0% SM4191 4012 B&G R&4 9,450.38 8,000.00 8,000.00 5,441.65 8,000.00 8,000.00 .0% SM4191 4025 POSTAGE .00 50.00 50.00 .00 .00 .00 -100.0% 5144191 4029 VEH RPRS 12,848.29 10,000.00 10,000.00 4,932.62 10,000.00 10,000.00 .0% 5M4191 4030 PRINTG .00 150.00 150.00 .00 .00 .00 -100.0% S144191 4039 PHYSICALS .00 150.00 150.00 .00 .00 .00 -100.0% S144191 4055 NATRL GAS 6,089.60 6,000.00 6,000.00 4,986.78 6,000.00 6,000.00 .0% S144191 4059 LIAR INS 26,590.50 27,850.00 27,850.00 26,322.50 26,323.00 28,000.00 .5% 5144191 4064 VEH FUEL 9,986.81 11,000.00 11,000.00 4,520.45 10,000.00 12,100.00 10.0% S144191 4123 EQUP MAINT 625.00 2,000.00 2,000.00 1,545.06 2,000.00 2,000.00 .0% 5M4191 4140 MED SUPPS 4,423.91 7,000.00 7,000.00 5,037.80 7,000.00 7,000.00 .0% 5M4191 4142 INSP DINNR .00 5,750.00 5,750.00 .00 5,750.00 5,750.00 .0% SM4191 4196 OXGEN REFL 1,914.54 2,300.00 2,300.00 2,103.09 2,300.00 2,300.00 .0% 5144191 4284 TRAING PR 1,818.27 4,000.00 4,000.00 525.00 4,000.00 4,000.00 .0% TOTAL LVAC 108,755.95 121,050.00 122,386.60 79,142.33 118,509.60 123,400.00 1.9% TOTAL Ambulance 1,457,125.45 1,478,013.00 1,480,686.20 1,198,383.58 1,464,706.33 1,839,562.00 24.5% GRAND TOTAL 1,457,125.45 1,478,013.00 1,480,686.20 1,198,383.58 1,464,706.33 1,839,562.00 24.5% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16.11 Page 2 user: 5465tyogman Program ID: bgnyrpts 84 TOWN OF MAMARONECK ASSESSOR Pamela Valenza,Town Assessor DEPARTMENTAL MISSION The mission of the Assessor's Office is to maintain a fair, accurate and equitable assessment roll. Through reassessment, the intention of this office is to preserve uniformity and level as well as maintain and update property inventories, exemption records and tax maps. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Assessor's Office is responsible for the completion of the assessment roll, the basis of which real property taxes are calculated and levied for the Town of Mamaroneck, Westchester County, the Mamaroneck School District, a portion of the Scarsdale School District and a portion of the Village of Mamaroneck. The department evaluates all real property in the Town, improved and unimproved, verifies property inventories via online and interior/exterior field inspections, records all deed transfers, administers and processes all exemptions allowable under State and local law, and records and reviews all permits in the unincorporated Town and both Villages of Mamaroneck and Larchmont. The office establishes parcel identifiers and subdivides or apportions when appropriate, manages and updates tax maps and maintains assessment software that includes sketches, photos, dimensions, descriptions, and areas for all structures. The department records and processes grievance complaints, supports the Board of Assessment Review with hearings/assessment data and prepares defense for and attends all small claims assessment review proceedings. The office is responsible for reviewing Real Property System (RPS) software reports/market data and collaborates with our revaluation contractor to analyze market conditions, review neighborhood delineations, and ultimately complete a systematic analysis/reappraisal reassessment of all parcels within the Town. The department performs RPS software maintenance including updates and patches to all relevant computers as directed by New York State Office of Real Property Tax Services (ORPTS)and submits all annual reporting for New York State Department of Taxation and Finance ORPTS compliance. Item 2021 2022 2023 2024 2025 Actual Actual Actual Estimate Estimate 1. Parcel Count 8,985 8,985 8,983 8,985 8,987 2. Grievance applications 473 367 629 668 600 3. SCAR applications 184 72 291 295 250 4. Certiorari 155 130 127 130 130 5. Senior citizen exemptions 170 177 257 256 225 6. Veterans 530 500 489 435 400 7. Basic STAR exemption 2,075 1,954 1,494 1,227 1,000 8. Enhanced STAR exemption 528 529 536 538 500 9. Volunteer Fire& - - 22 36 40 Ambulance 10. Deeds processed 690 715 923 715 725 85 TOWN OF MAMARONECK 'O. ASSESSOR Pamela Valenza,Town Assessor 2024 ACCOMPLISHMENTS Completed a reappraisal reassessment project for the 2024 assessment roll. • Maintained an equalization rate/level of assessment of 100%of full value. • Complied with NYS ORPTS administrative mandates regulating STAR exemptions and STAR credits. • Implemented adopted changes to Senior Citizen, Disability and Volunteer Firefighter/Ambulance workers' exemptions. 2025 GOALS • Ensure equity by conducting a non-reappraisal reassessment of all parcels on our assessment roll and to adjust the roll as results indicate to reflect market conditions at 100%of full value. • Continue to adhere to New York State Department of Real Property Tax Service directives and procedures. SUMMARY OF APPROPRIATIONS 2024 2024 % 2023 Adopted Adjusted 2024 2024 2025 Increase DEPT Budget Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Town Assessor A1355 $ 572,587 $ 612,160 $ 627,260 $ 562,771 $ 625,120 $ 620,484 1% TOTAL APPROPRIATIONS $ 572,587 $ 612,1E0 $ 627,260 $ 562,771 $ 625,120 $ 620,484 1% PERFORMANCE MEASURES Assessed Values for Tax Year 2025 Item 2021 2022 2023 2024 Estimate Taxable Assessed Value $9,747,124,073 $10,837,203,585 $11,677,946,519 $12,461,466,726 12,959,925,395 86 TOWN OF MAMARONECK ASSESSOR Pamela Valenza,Town Assessor 2025 FULL-TIME POSITION SUMMARY 2023 2024 2025 2025 Budgeted Budgeted Budgeted Fund Dept , Position it Title GROUP/STEP Budget Positions Positions Positions A 1355 400062001 Town Assessor MN GMT $ 139,187_ 1.00 1.00 1.00 A 1355 100073001 _Deputy Assessor XI/8 96,635 1.00 1.00 1.00 A 1355 100089001 _Assessment Clerk VI/8 73,131 1.00 1.00 1.00 A 1355 100089002 Assessment Clerk VI/8 73,131 1.00 1.00 1.00 TOTAL A1355-1010 $ 382,084 4.00 4.00 4.00 2025 PART-TIME POSITION SUMMARY 2023 2024 2025 GROUP I 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP HrlyRates Budget Positions Positions Positions A 1355 600187009 htermediate Clerk-Assessor $28 $ - - 1.00 - TOTAL A1355-1021 $ • • 1.00 DEPARTMENTAL TOTAL $ 382,084 4.00 ' 5.00 4.00 87 • Town of Mamaroneck-NY 54652- s mums + k- 4`.eo , ,,'..-N7.'o- a'4n.•�' .-. .� atyler crp soi•.Mon NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund A•m • .. : . . : . A P . .N Pr-limi .r Bud.etCHANGE A1355 ASSESSOR A1355 1010 SALARIES 372,104.53 382,085.00 382,085.00 337,998.34 382,085.00 382,084.00 .0% A1355 1011 AUTO ALL 9,600.24 9,600.00 9,600.00 8,492.52 9,600.00 9,600.00 .0% A1355 1015 OVERTIME 3,332.52 4,000.00 4,000.00 1,018.16 4,000.00 4,000.00 .0% A1355 1016 LONGEVITY 4,075.00 4,075.00 4,075.00 4,075.00 4,075.00 4,200.00 3.1% A1355 1021 SALRY-PT 1,176.00 .00 3,136.00 1,960.00 1,960.00 .00 .0% A1355 1030 MED BYOUT 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 .00 -100.0% A1355 2101 OFFICE EQU .00 2,000.00 2,000.00 .00 500.00 .00 -100.0% A1355 4009 OFFICE SUP 169.10 750.00 750.00 326.00 750.00 750.00 .0% A1355 4017 SEMINARS 1,344.05 5,000.00 3,469.00 400.00 3,500.00 4,000.00 -20.0% A1355 4019 DUES/PUBS 2,268.00 2,500.00 2,500.00 950.00 2,500.00 1,500.00 -40.0% A1355 4021 PBLC NOTCE 342.00 400.00 400.00 372.65 400.00 600.00 50.0% A1355 4023 TRAVEL EXP .00 .00 .00 .00 .00 .00 .0% A1355 4030 PRINTG 3,215.28 6,000.00 6,000.00 3,432.83 6,000.00 6,000.00 .0% A1355 4108 APPRAISER 61,500.00 50,000.00 63,495.00 63,495.00 65,000.00 65,000.00 30.0% A1355 4109 TAX MAP EX 1,500.00 3,000.00 3,000.00 .00 3,000.00 45,000.00 1400.0% A1355 4110 ASS RVWS 100,000.00 130,000.00 130,000.00 130,000.00 130,000.00 90,000.00 -30.8% A1355 4111 STIPNDSBD 5,250.00 6,250.00 6,250.00 5,250.00 5,250.00 6,250.00 .0% A1355 4186 PROF DEV 1,709.99 1,500.00 1,500.00 .00 1,500.00 1,500.00 .0% TOTAL ASSESSOR 572,586.71 612,160.00 627,260.00 562,770.50 625,120.00 620,484.00 1.4% TOTAL General Fund 572,586.71 612,160.00 627,260.00 562,770.50 625,120.00 620,484.00 1.4% GRAND TOTAL 572,586.71 612,160.00 627,260.00 562,770.50 625,120.00 620,484.00 1.4% ** END OF REPORT - Generated by Tracy VOgman ** Report generated: 11/04/2024 16:11 user: 5465tyogman Page 1 Program ID: bgnyrpts 88 TOWN OF MAMARONECK PLANS BUILDING DEPARTMENT Richard Polcari,Building Inspector DEPARTMENTAL MISSION The Building Department provides exceptional service to residents, property owners,commercial tenants and contractors by assisting with permitting requirements, quality of life complaints and answers to any questions regarding local and state codes. The Building Department provides services that protect the health, safety, & welfare of the public through the interpretation and enforcement of local and state building and land use codes. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Building Department is responsible for the administration of the building permit process to ensure that all construction complies with the relevant provisions of the Federal,State and Local Codes,including but not limited to, Building Construction, Fire Prevention, Plumbing and accessibility. Personnel administer and apply the applicable codes as adopted by the State of New York and The Town of Mamaroneck.This Department is responsible for accepting, reviewing and approving applications, issuing permits and inspecting the various stages of construction.Certificates of Occupancy(CO)are issued when all documentation is received, and inspections have been completed. Building and land use files are maintained for all properties within the unincorporated Town of Mamaroneck.The Department maintains a vast number of records of the building permit and land use histories of each property. 2024 ACCOMPLISHMENTS In the 2024 calendar year,the Building Department issued permits,Certificates of Occupancy and Letters of Completion, investigated complaints and performed inspections.The department implemented a new software system that allows the public to apply for permits, request property files, property record searches, make payments online and more through a public portal. We have continued to scan all new permits into Laserfiche and are moving forward with adding existing permit and property records to our database. Further,we have been awarded a grant for a third party to facilitate the scanning process, enabling property records to be available and viewed by the public in a more cohesive and comprehensive fashion. 2025 GOALS The Building Department's goals for 2025 are to perform all required fire safety and property maintenance inspections on commercial and residential apartment buildings and to work with the Town attorney to update the Building,Zoning,sign and pool codes. We will also continue to perform our regular duties and move toward going paperless and reviewing plans digitally. 89 TOWN OF MAMARONECK PLANS BUILDING DEPARTMENT Richard Polcari,Building Inspector SUMMARY OF REVENUES 2024 2024 Budget 2023 2024 Adjusted Year-to- 2024 2025 Increase DEPT Code Actual Budget Budget Date Projected Budget (Decrease) State Aid-Records Mngmt B36102 $ 26,249 $ 26,249 $ 26,249 $ 26,249 $ - 0%%° Zoning Fees B8010 17,975 15,000 15,000 18,425 17,725 18,000 20% Building Permits B2555 1,065,824 800,000 800,000 1,114,669 1,100,000 1,100,000 38% Other Permits B2590 175,323 160,000 160,000 117,530 160,000 160,000 0% TOTAL REVENUE $ 1,285,371 $ 975,003 $ 1,001,249 $1,276,873 $ 1,303,974 $1,278,000 31% SUMMARY OF APPROPRIATIONS 2024 Budget 2023 2024 Adjusted 2024 2024 2025 Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Records Management B36102 $ - $ - $ 52,498 $ 52,498 $ 52,498 $ - 0.00% Buildings B3620 449,778 469,415 469,415 385,215 442,610 445,399 -5.12% Zoning Board of Appeals B8010 64,187 66,000 65,852 58,257 64,283 74,675 13.14% TOTAL APPROPRIATIONS r$ 513,965 P$ 535,415 $ 587,765 $ 495,970 $ 559,391 $ 520,074 -2.87% PERFORMANCE MEASURES Item 2020 2021 2022 2023 2024 2025 Actual Actual Actual Actual YTD Estimate 1. Building Permits issued 748 1,031 1,085 886 425 - 1,000 2. Inspections 3,220 3,694 4,486 3,140 2,600 3,500 3. Complaints 400 235 196 151 140 200 4. Active Permits 476 _ 327 335 552 700 350 5. Zoning Board Applications 28 66 50 39 42 50 90 TOWN OF MAMARONECK - PANS- BUILDING DEPARTMENT Richard Polcari,Building Inspector 2025 FULL-TIME POSITION SUMMARY 2023 2024 2025 GROUP I 2025 Budgeted Budgeted Budgeted Fund Dept Position# _ Title STEP _ Budget _ Positions Positions Positions B 3620 400518001 Building Inspector MNGMT 140,324 1.00 1.00 1.00 B _ 3620 100520001/2 Assistant Building hspector XW8 204,605 2.00 2.00 2.00 B 3620 , 100887001 Secretary ZBA VIUB 33,195 0.50 0.50 0.50 TOTAL B3620.1010 $ 378,124 3.50 3.50 3.50 B 8010 100887001 Secretary ZBA VII/8 33,195, 0.25 0.50 0.50 TOTAL B8010-1010 $ 33,195 0.25 0.50_ 0.50 Full-Time Total $ 411,319 3.75 4.00 4.00 2025 PART-TIME POSITION SUMMARY 2023 2024 2025 GROUP I 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Hrly Rates Budget Positions Positions Positions B 3620 600159001 Code Enforcement Officer PT $36.34/hr $ 32,125 1.00 1.00 1.00 B 3620 600750003 Part Time Office Scanner PT $22.661hr $ 2,3,475 1.00 1.00 1.00 TOTAL B3620.1021 $ 55,600 2.00 ZOO 2.00 DEPARTMENTAL TOTAL ,$ 466,919 5.75 6.00 6.00 91 Town of Mamaroneck-NY 54652- ••••' mums �.� ri ;?p, •s *?uOaa�'.�:' • ::04yler erp sot loon NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Part Town • A e: : e R e : e •.1 • PR. eN Prelimin. Bud.etCHANGE 8361O2 RECORDS MGMT PROJECT-NYSED B36102 3089 STAIDRECMG -26,248.60 .00 -26,249.40 -26,249.40 -26,249.40 .00 .0% TOTAL RECORDS MGMT PROJECT-N -26,248.60 .00 -26,249.40 -26,249.40 -26,249.40 .00 .0% 03620 BUILDING DEPT 8362O 2555 BLDNG PMTS -1,065,824.12 -800,000.00 -800,000.00 -1,114,668.62 -1,100,000.00 -1,100,000.00 37.5% B362O 2590 OTHER PMT -175,323.10 -160,000.00 -160,000.00 -117,529.50 -160,000.00 -160,000.00 .0% TOTAL BUILDING DEPT -1,241,147.22 -960,000.00 -960,000.00 -1,232,198.12 -1,260,000.00 -1,260,000.00 31.3% 68O1O ZONING BOA B8010 2110 ZONINGFEES -17,975.00 -15,000.00 -15,000.00 -18,425.00 -17,725.00 -18,000.00 20.0% TOTAL ZONING BOA -17,975.00 -15,000.00 -15,000.00 -18,425.00 -17,725.00 -18,000.00 20.0% TOTAL Part Town -1,285,370.82 -975,000.00 -1,001,249.40 -1,276,872.52 -1,303,974.40 -1,278,000.00 31.1% GRAND TOTAL -1,285,370.82 -975,000.00 -1,001,249.40 -1,276,872.52 -1,303,974.40 -1,278,000.00 31.1% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16.14 user: 5465tyogman Page 1 Program ID: bgnyrpts 92 45 Town of Mamaroneck-NY 54652- '.� - ' ••:f•.. munis• ' ai01"..,4-0 • * a-tyler erp,1,,tlon NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 5011 FY 5 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Part Town w .• . . R V . : . •a P . A . Pr-1i in-r Bud.etCHANGE B36102 RECORDS MGMT PROJECT-NYSED B36102 4113 RECDS MNGM .00 .00 52,498.00 52,498.00 52,498.00 .00 .0% TOTAL RECORDS MGMT PROJECT-N .00 .00 52,498.00 52,498.00 52,498.00 .00 .0% 83620 BUILDING DEPT B3620 1010 SALARIES 374,269.19 376,440.00 376,440.00 333,661.75 374,245.00 378,124.00 .4% B3620 1012 CLTH ALLW 970.00 550.00 550.00 550.00 550.00 550.00 .0% B3620 1015 OVERTIME 1,712.65 1,500.00 1,500.00 166.11 1,500.00 1,500.00 .0% B3620 1016 LONGEVITY 3,150.00 3,275.00 3,275.00 3,275.00 3,275.00 3,275.00 .0% B3620 1018 SICK INCTV 800.00 1,400.00 1,400.00 .00 1,400.00 1,400.00 .0% B3620 1021 SALRY-PT 66,040.50 55,000.00 55,000.00 43,705.08 55,000.00 55,600.00 1.1% B3620 2101 OFFICE EQU .00 .00 .00 .00 .00 .00 .0% 83620 2105 UNIFORMS .00 .00 390.00 390.00 390.00 .00 .0% B3620 4009 OFFICE SUP 835.85 1,000.00 1,000.00 794.73 1,000.00 1,000.00 .0% 83620 4017 SEMINARS 200.00 3,000.00 3,000.00 2,573.39 3,000.00 1,000.00 -66.7% 83620 4019 DUES/PUBS 1,800.00 2,000.00 1,610.00 99.00 2,000.00 2,700.00 35.0% B3620 4030 PRINTG .00 250.00 250.00 .00 250.00 250.00 .0% B3620 4035 CONS SVCES .00 25,000.00 25,000.00 .00 .00 .00 -100.0% TOTAL BUILDING DEPT 449,778.19 469,415.00 469,415.00 385,215.06 442,610.00 445,399.00 -5.1% B8010 ZONING BOA 88010 1010 SALARIES 25,566.33 31,520.00 31,520.00 27,733.55 31,303.00 33,195.00 5.3% 88010 1015 OVERTIME 473.22 1,000.00 852.00 .00 .00 1,000.00 .0% 88010 1016 LONGEVITY 925.00 .00 .00 .00 .00 .00 .0% B8010 1019 STIPEND 420.00 980.00 980.00 1,050.00 980.00 980.00 .0% 88010 4017 SEMINARS .00 500.00 500.00 .00 .00 .00 -100.0% 88010 4020 TEMP SVCES .00 .00 .00 .00 .00 .00 .0% 88010 4021 PBLC NOTCE 3,177.70 2,000.00 2,000.00 723.48 2,000.00 2,000.00 .0% B8010 4035 CONS SVCES .00 .00 .00 .00 .00 .00 .0% 88010 4046 RETAINER 33,625.00 30,000.00 30,000.00 28,750.00 30,000.00 37,500.00 25.0% TOTAL ZONING BOA 64,187.25 66,000.00 65,852.00 58,257.03 64,283.00 74,675.00 13.1% TOTAL Part Town 513,965.44 535,415.00 587,765.00 495,970.09 559,391.00 520,074.00 -2.9% GRAND TOTAL 513,965.44 535,415.00 587,765.00 495,970.09 559,391.00 520,074.00 -2.9% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:15 Page 1 urog: bgnyrpts Program ID: bgnyrpss 93 TOWN OF MAMARONECK Ala sNE!�7�` p — 111110 Ern MMUS BUILDINGS & GROUNDS Michael Orchanian,Building&Grounds Superintendent DEPARTMENTAL MISSION Buildings & Grounds is dedicated to providing a safe, clean, attractive, well-planned and maintained facilities for both employees and the public. OPERATING ENVIRONMENT/WORKLOAD INDICATORS Administers, supervises and implements the maintenance and repair of the Town Center, Recreation Facility and Senior Center. This work includes electrical, plumbing, carpentry, masonry, painting and general maintenance of these buildings as well as set up, cleanup and coordination of special events and meetings. The Town Center building serves as the government center hosting operating departments, Town Court and Town police station.The Town Center is the designated meeting place for virtually all boards and commissions of the Town. The building is also used by a wide variety of community groups and serves as a polling place for all elections. 2024 ACCOMPLISHMENTS • Completed preventative maintenance for mechanical systems to ensure that they are operating and functioning efficiently. • Maintained the facility's structural soundness, cleanliness, climate control and overall appearance and day to day operation. Planned for maintenance proactively,to minimize unexpected costs. >% Coordinated and participated in multiple office re-locations and ongoing renovations in the Town Center,flat roof restoration, elevator modernization and numerous Board of Election facility usage requests. >- Participated in the energy saving"grid rewards" program. 2025 GOALS Maintain the facility's structural soundness, cleanliness, and temperature and overall appearance and day to day operation. • Plan for maintenance proactively to minimize unexpected costs. • Successfully begin the implementation of the funded capital projects. Y Coordinate reception area staff coverage and ongoing requests for facility usage by Board of Elections and numerous other outside organizations. >> Coordinate Town Center improvement projects and ongoing renovations and repairs. 94 TOWN OF MAMARONECK Ala ■▪u•■ _ ■Ct■ BUILDINGS & GROUNDS Michael Orchanian,Building&Grounds Superintendent SUMMARY OF REVENUES 2024 2024 2024 BUDGET 2023 Adopted Adjusted Year-to- 2024 2025 Increase DEPT CODE Actual Budget Budget Date Projected Budget (Decrease) Electric Vehicle Charger Fees A2150 7,901 $ 8,000 $ 8,000 $ 12,431 $ 16,000 $ 16,000, 100% TOTAL REVENUE $ 7,901 $ 8,000 $ 8,000 $ 12,431 $ 16,000 $ 16,000 100% SUMMARY OF APPROPRIATIONS 2024 2024 Budget 2023 Adopted Adjusted 2024 2024 2025 Increase Dept Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Town Center A1620 $ 492,810 $ 513,275 $ 520,203 $ 429,209 $ 520,603 $ 520,430 1% Special Recreation Facility A7150 23,640 36,400 36,400 29,213 35,938 36,400 0% TOTAL APPROPRIATIONS $ 516,450 $ 549,675,$ 556,603 $ 458,422 $ 556,541 $ 556,830 1% PERFORMANCE MEASURES Item 2020 2021 2022 2023 2024 2025 Actual Actual Actual Actual Estimate Estimate 1. Service Contracts managed 12 12 12 12 11 13 2. Capital projects in progress 5 4 2 3 6 6 3. Evening Meetings 15 15 74 75 76 140 2025 FULL-TIME POSITION SUMMARY 2023 2024 2025 GROUP I 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Budget Positions Positions Positions A 1620 400450001 Building&Grounds Superintendent MNGMT $ 123,363 1.00 1.00 1.00 A 1620 100446001 Caretaker IV8 $ 61,012 1.00 1.00 1.00 TOTAL A1620.1010 $ 184,375 2.00 2.00 2.00 95 TOWN OF MAMARONECK Ea AEE kg Ei iY=3: u. =�e: BUILDINGS & GROUNDS Michael Orchanian,Building&Grounds Superintendent 2025 PART-TIME POSITION SUMMARY 2023 2024 2025 GROUP/ Hrly 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Rates Budget Positions Positions Positions A 1620 600194001-3 •Receptionist PT $21.06/hr 3.00 3.00 3.00 A 1620 600194004 Receptionist PTA $21.06/hr $ 43,805 1.00 1.00 • TOTAL A1620.1021 43,805 3.00 4.00 4.00 DEPARTMENT TOTAL $ 228,180 5.00 6.00 6.00 96 � , xa. •..". munis Town of Mamaroneck-NY 54652- _' -„_ �^ Amp'ae0",05,` •, a Tyler erp solution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Prellminar Bud.etCHANGE A1620 TOWN CENTR A1620 2150 ELECVHFEE -7,901.17 -8,000.00 -8,000.00 -12,430.61 -16,000.00 -16,000.00 100.0% TOTAL TOWN CENTR -7,901.17 -8,000.00 -8,000.00 -12,430.61 -16,000.00 -16,000.00 100.0% TOTAL General Fund -7,901.17 -8,000.00 -8,000.00 -12,430.61 -16,000.00 -16,000.00 100.0% GRAND TOTAL -7,901.17 -8,000.00 -8,000.00 -12,430.61 -16,000.00 -16,000.00 100.0% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:20 Page 1 user: 5465tyogman Program I . bgnyrpts 97 4.-. 0 ••••• munis- Town of Mamaroneck-NY 54652- ❖ aw • F.etyler erp sotauon NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar Bud.etCHANGE A1620 TOWN CENTR A1620 1010 SALARIES 178,746.85 184,375.00 184,375.00 163,101.05 184,375.00 184,375.00 .0% A1620 1012 CLTH ALLW 900.00 900.00 900.00 900.00 900.00 900.00 .0% A1620 1015 OVERTIME 14,901.33 17,000.00 21,207.24 21,814.42 26,400.00 3,000.00 -82.4% A1620 1016 LONGEVITY 2,350.00 2,350.00 2,350.00 2,350.00 2,350.00 2,350.00 .0% A1620 1018 SICK INCTV 400.00 800.00 800.00 .00 800.00 800.00 .0% A1620 1021 SALRY-PT 35,095.80 42,850.00 42,850.00 33,743.38 42,850.00 43,805.00 2.2% A1620 2102 MISC EQUIP 1,157.95 2,000.00 792.76 .00 2,000.00 2,700.00 35.0% A1620 4002 SVCE CTs 85,904.90 60,000.00 66,928.10 52,109.02 66,928.10 68,000.00 13.3% A1620 4003 ELECTRIC 59,019.51 72,000.00 69,000.00 54,745.30 65,000.00 72,000.00 .0% A1620 4005 HTING FL .00 1,000.00 .00 .00 1,000.00 1,000.00 .0% A1620 4008 WATER/SWR 2,592.71 4,500.00 4,500.00 2,593.90 4,500.00 4,500.00 .0% A1620 4011 B&G SPPS 21,903.99 27,000.00 27,000.00 13,971.00 20,000.00 27,000.00 .0% A1620 4012 B&G R&M 53,086.51 55,000.00 62,726.57 60,366.57 65,000.00 65,000.00 18.2% A1620 4015 ELECTRICAL 5,714.00 7,500.00 7,500.00 7,154.00 7,500.00 8,500.00 13.3% A1620 4016 PLUMBING 5,398.21 6,000.00 6,000.00 249.00 6,000.00 6,500.00 8.3% A1620 4055 NATRL GAs 25,637.94 30,000.00 23,273.43 16,111.82 25,000.00 30,000.00 .0% TOTAL TOWN CENTR 492,809.70 513,275.00 520,203.10 429,209.46 520,603.10 520,430.00 1.4% A7150 SHELDRAKE A7150 4002 SVCE CTS 5,374.72 5,000.00 5,538.42 5,538.42 5,538.42 5,000.00 .0% A7150 4003 ELECTRIC 4,274.12 6,000.00 6,000.00 3,762.67 5,000.00 6,000.00 .0% A7150 4005 HTING FL 5,217.57 10,000.00 9,461.58 4,374.02 10,000.00 10,000.00 .0% A7150 4008 WATER/SWR 910.37 1,600.00 1,600.00 966.40 1,600.00 1,600.00 .0% A7150 4011 B&G SPPS 2,287.48 3,800.00 3,800.00 1,508.97 3,800.00 3,800.00 .0% A7150 4012 B&G R&4 5,575.50 10,000.00 10,000.00 13,062.89 10,000.00 10,000.00 .0% TOTAL SHELDRAKE 23,639.76 36,400.00 36,400.00 29,213.37 35,938.42 36,400.00 .0% TOTAL General Fund 516,449.46 549,675.00 556,603.10 458,422.83 556,541.52 556,830.00 1.3% GRAND TOTAL 516,449.46 549,675.00 556,603.10 458,422.83 556,541.52 556,830.00 1.3% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:21 user: 5465tyogman Page 1 Program ID: bgnyrpts 98 TOWN OF MAMARONECK COMPTROLLER Tracy Yogman, CPA, Comptroller/Tax Receiver DEPARTMENTAL MISSION The mission of the Town Comptroller's office is to safeguard and administer the Town's assets and provide comprehensive financial management information on the financial health of the Town. The department supports the Town's mission to maintain financial strength. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Town Comptroller's office is responsible for disbursing and accounting for approximately $57.6 million in operating expenses for wages, benefits, supplies and services. And also for making certain the accounting and collection of revenues due to the Town are accurate and timely. Other duties include compiling and issuing the Town's Financial Statements as well as working with the Town Administrator in preparing the Town-wide annual operating and capital budgets. The Comptroller's office safeguards and manages all of the Town's cash and investments to maximize interest earnings and minimize risk. 2024 ACCOMPLISHMENTS r Began the implementation of the new MUNIS payroll module. This includes building the module from the ground up and inputting all employee and benefit data. • Completed the implementation of the capital asset module in Munis ✓ Received the Government Finance Officers Association Distinguished Budget Presentation Award for the 2024 Budget for a fourth year in a row. • Maintained the Town's Aaa bond rating. • Provided financial support for the LM Joint Garbage Commission. ✓ Ensured that all functions of the Comptroller's office continued with vacant positions. • Successfully completed the Town audit. 2025 GOALS • Comprehensive Plan-Goal V-2a: Strive to limit property tax increases, diversify revenue sources, maximize operating cost efficiences and continue to engage in responsible bonding practices to maintain high financial rating. r Complete the implementation of the tax system as the final phase of the new financial system • Implement an internal audit review of departmental revenue collection procedures. r Secure Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting. Centralize purchasing and contract management. 99 TOWN OF MAMARONECK AP COMPTROLLER Tracy Yogman, CPA, Comptroller/Tax Receiver SUMMARY OF REVENUES 2024 2024 2023 Adopted Adjusted 2024 2024 2025 %Increase DEPT Budget Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Interest Earnings-General A1315-2401 $ 953,709 $ 1,100,000_$ 1,100,000 $ 967,450 $ 1,100,000 $ 660,000 -40% Interest Earnings-General B1315-2401 $ 96,996 $ 200,000 $ 200,000 $ 318,109 $ 360,000 $ 250,000 1 25%' Interest Earnings-Highway _ DB1315-2401 79,605 71,000 71,000 138,771 165,000 130,000 83% Interest Earnings-Fire SF1315-2401 73,495 2,000 2,000 96,820 115,000 83,100 4055% Interest Earnings Ambulance SM1315-2401 3,473 20,156_ 22,000 20,000 100% Interest Earnings-Water _SW1315-2401 24,221 24,764 24,764 30,650 33,000 24,461 -1% TOTAL REVENUES $ 1,231,499 $ 1,397,764 $ 1,397,764 $ 1,571,956 $ 1,795,000 $ 1,167,561 -16% SUMMARY OF APPROPRIATIONS 2024 2024 Budget 2023 Adopted Adjusted 2024 2024 2025 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Town Comptroller A1315 $ 539,953 $ 628,441 $ 628,441 $ 481,343 $ 577,976 $ 626,743 0% Audit Fee A1320 49,750_ 50,750 50,750 47,100 47,100 53,800 6% Central Services-General Fund A1670 _ 56,068 105,770 106,517 53,697 86,247 115,100 9% Central Services-Part Town B1670 101,385 123,160 123,160 38,683 113,160 108,660 -12% TOTAL APPROPRIATIONS $ 741,156 $ 908,121 $ 908,868 $ 620,823 $ 824,483 $ 934,303 936 PERFORMANCE MEASURES Comp 2021 2022 2023 2024 2025 Item Plan Actual Actual Actual Estimate Estimate Goal %Increase in interest revenue on - - 5.2 5.5 1.0 invested funds - _ Technology initiatives implemented - 1 2 3 1 Bond Rating V-2a Aaa Aaa Aaa Aaa Aaa too TOWN OF MAMARONECK COMPTROLLER Tracy Yogman, CPA, Comptroller/Tax Receiver 2025 FULL-TIME POSITION SUMMARY 2023 2024 2025 GROUP 1 2025 Budgeted Budgeted Budgeted Fund Dept Position#_ Title STEP Budget Positions Positions Positions A 1315 400060001 Town Comptroller/Receiver of Taxes _ MJGMT $ 191,993 1.00 1.00 1.00 A 1315 - Deputy Tax Receiver - - - - - A 1315 100710001 Accounting Supervisor XVu8 $ 100,778 1.00 1.00 1.00 A 1315 100713001 Int Account Clerk(Payroll) VIIV8 _$ 78,644 1.00 1.00 1.00 A 1315 100713002 Int Account Clerk(Accounts Payable) - VIV8 _$ 75,771 1.00. 1.00 1.00 A 1315 100713003 Int Account Clerk VIV7/8 $ 75,771 1.00 1.00 1.00 A 1315 100713004_Int Account Clerk VIV6/7 $ 64,801 1.00_ 1.00 1.00 TOTAL A1315-1010 $ 587,758 6.00 6.00 6.00 2025 PART-TIME POSITION SUMMARY 2023 2024 2025 Hrly 2024 Budgeted Budgeted Budgeted Fund Dept Title Group/Step Rates Budget Positions Positions Positions A 1315 Tax Office Clerk PT - $ - - - - A 1315 Clerk-Comptroller PT - $ - - - - TOTAL A1315-1021 $ - - - - DEPARTMENTAL TOTAL $ 587,758 6.00 6.00 6.00 101 Town of Mamaroneck-NY 54652- ' `�,, R11J111S' -: ate'_ . e tyler erp solution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 250*0 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar Bud•etCHANGE A1315 COMPTROLLR A1315 2401 INTERSTINC -953,709.03 -1,100,000.00 -1,100,000.00 -967,449.88 -1,100,000.00 -660,000.00 -40.0% TOTAL COMPTROLLR -953,709.03 -1,100,000.00 -1,100,000.00 -967,449.88 -1,100,000.00 -660,000.00 -40.0% TOTAL General Fund -953,709.03 -1,100,000.00 -1,100,000.00 -967,449.88 -1,100,000.00 -660,000.00 -40.0% 81315 COMPTROLLR B1315 2401 INTERSTINC -96,995.54 -200,000.00 -200,000.00 -318,108.71 -360,000.00 -250,000.00 25.0% TOTAL COMPTROLLR -96,995.54 -200,000.00 -200,000.00 -318,108.71 -360,000.00 -250,000.00 25.0% TOTAL Part Town -96,995.54 -200,000.00 -200,000.00 -318,108.71 -360,000.00 -250,000.00 25.0% D81315 COMPTROLLER DB1315 2401 INTERSTINC -79,604.80 -71,000.00 -71,000.00 -138,770.65 -165,000.00 -130,000.00 83.1% TOTAL COMPTROLLER -79,604.80 -71,000.00 -71,000.00 -138,770.65 -165,000.00 -130,000.00 83.1% TOTAL Highway -79,604.80 -71,000.00 -71,000.00 -138,770.65 -165,000.00 -130,000.00 83.1% SF1315 COMPTROLLER SF1315 2401 INTERSTINC -73,495.30 -2,000.00 -2,000.00 -96,280.05 -115,000.00 -83,100.00 4055.0% TOTAL COMPTROLLER -73,495.30 -2,000.00 -2,000.00 -96,280.05 -115,000.00 -83,100.00 4055.0% TOTAL Fire -73,495.30 -2,000.00 -2,000.00 -96,280.05 -115,000.00 -83,100.00 4055.0% 5M1315 COMPTROLLER 5M1315 2401 INTERSTINC -3,472.78 .00 .00 -20,156.26 -22,000.00 -20,000.00 .0% TOTAL COMPTROLLER -3,472.78 .00 .00 -20,156.26 -22,000.00 -20,000.00 .0% TOTAL Ambulance -3,472.78 .00 .00 -20,156.26 -22,000.00 -20,000.00 .0% SW1315 COMPTROLLER Sw1315 2401 INTERSTINC -24,220.68 -24,764.00 -24,764.00 -30,649.72 -33,000.00 -24,461.00 -1.2% TOTAL COMPTROLLER -24,220.68 -24,764.00 -24,764.00 -30,649.72 -33,000.00 -24,461.00 -1.2% TOTAL Water -24,220.68 -24,764.00 -24,764.00 -30,649.72 -33,000.00 -24,461.00 -1.2% GRAND TOTAL -1,231,498.13 -1,397,764.00 -1,397,764.00 -1,571,415.27 -1,795,000.00 -1,167,561.00 -16.5% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:23 Page 1 User: 5465tyogman Program ID: bgnyrpts 102 Town of Mamaroneck-NY 54652-- ' � '.s muniS' •., "'' ` • a tyler erp solution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 ACCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminary Bu&etCHANGE A1315 COMPTROLLR A1315 1010 SALARIES 498,190.34 590,465.00 590,465.00 460,068.25 540,000.00 587,758.00 -.5% A1315 1015 OVERTIME 23,196.17 12,000.00 12,000.00 4,018.20 12,000.00 12,000.00 .0% A1315 1016 LONGEVITY 1,600.00 1,726.00 1,726.00 2,400.00 1,726.00 3,075.00 78.2% A1315 1018 SICK 'NOV 800.00 400.00 400.00 .00 400.00 800.00 100.0% A1315 1021 SALRY-PT 255.78 .00 .00 .00 .00 .00 .0% A1315 1030 MED BYOUT .00 .00 .00 .00 .00 .00 .0% A1315 2101 OFFICE EQU .00 .00 .00 .00 .00 .00 .0% A1315 4009 OFFICE SUP 40.53 1,000.00 1,000.00 47.97 1,000.00 500.00 -50.0% A1315 4017 SEMINARS 2,939.00 6,000.00 6,000.00 5,149.90 6,000.00 6,000.00 .0% A1315 4019 DUES/PUBS 920.00 1,950.00 1,950.00 1,231.00 1,950.00 2,150.00 10.3% A1315 4021 PBLC NOTCE 214.00 600.00 600.00 233.50 600.00 160.00 -73.3% A1315 4022 BOND EXP 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 .0% A1315 4030 PRINTG 2,180.93 2,800.00 2,800.00 284.51 2,800.00 2,800.00 .0% A1315 4101 TAX BILLS 7,116.35 9,000.00 9,000.00 5,409.45 9,000.00 9,000.00 .0% TOTAL COMPTROLLR 539,953.10 628,441.00 628,441.00 481,342.78 577,976.00 626,743.00 -.3% A1320 AUDIT A1320 4107 AUDIT FEE 49,750.00 50,750.00 50,750.00 47,100.00 47,100.00 53,800.00 6.0% TOTAL AUDIT 49,750.00 50,750.00 50,750.00 47,100.00 47,100.00 53,800.00 6.0% A1670 CENTRAL SV A1670 2101 OFFICE EQU .00 15,000.00 14,621.07 .00 5,000.00 15,000.00 .0% A1670 4002 SVCE CTS 3,121.48 5,000.00 5,746.78 4,480.68 5,746.78 6,000.00 20.0% A1670 4009 OFFICE SUP 8,344.82 5,000.00 5,000.00 2,730.82 5,000.00 8,000.00 60.0% A1670 4025 POSTAGE 26,016.77 35,000.00 35,000.00 27,646.67 30,000.00 35,000.00 .0% A1670 4026 PAPER .00 .00 .00 .00 .00 .00 .0% A1670 4029 VEH RPRS 11,469.17 12,000.00 12,378.93 12,378.93 24,000.00 25,000.00 108.3% A1670 4030 PRINTG 1,707.10 5,000.00 5,000.00 1,259.26 5,000.00 5,000.00 .0% A1670 4064 VEH FUEL 4,637.53 12,270.00 12,270.00 2,585.56 5,000.00 7,600.00 -38.1% A1670 4113 RECDS MNGM .00 .00 .00 .00 .00 .00 .0% A1670 4135 NEWSLETTER .00 10,000.00 10,000.00 .00 .00 .00 -100.0% A1670 4167 SP EVENTS 770.65 6,500.00 6,500.00 2,615.17 6,500.00 13,500.00 107.7% TOTAL CENTRAL SV 56,067.52 105,770.00 106,516.78 53,697.09 86,246.78 115,100.00 8.8% A1611 CENTRAL SV=COVID A1681 0400 CAPTIAL EX .00 .00 .00 .00 .00 .00 .0% TOTAL CENTRAL SV-COVID .00 .00 .00 .00 .00 .00 .0% TOTAL General Fund 645,770.62 784,961.00 785,707.78 582,139.87 711,322.78 795,643.00 1.4% 81670 CENTRL SERVICES B1670 4002 SVCE CTS 30.02 4,660.00 4,660.00 .00 4,660.00 4,660.00 .0% Report generated: L1/04/2024 16:22 Page 1 user: 5465tyognan Program ID: bgnyrpts 103 Town of Mamaroneck-NY 54652- •• munis. • NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Part Town ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd•etCHANGE 81670 4009 OFFICE SUP 647.00 .00 .00 .00 .00 .00 .0% 81670 4025 POSTAGE 3,890.32 7,000.00 7,000.00 2,654.77 7,000.00 7,000.00 .0% 81670 4026 PAPER .00 .00 .00 .00 .00 .00 .0% B1670 4029 VEH RPRS 56,451.70 50,000.00 50,000.00 19,906.24 40,000.00 50,000.00 .0% B1670 4030 PRINTG .00 2,500.00 2,500.00 .00 2,500.00 1,000.00 -60.0% B1670 4064 VEH FUEL 40,365.68 59,000.00 59,000.00 16,122.30 59,000.00 46,000.00 -22.0% TOTAL CENTRL SERVICES 101,384.72 123,160.00 123,160.00 38,683.31 113,160.00 108,660.00 -11.8% TOTAL Part Town 101,384.72 123,160.00 123,160.00 38,683.31 113,160.00 108,660.00 -11.8% GRAND TOTAL 747,155.34 908,121.00 908,867.78 620,823.18 824,482.78 904,303.00 -.4% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16.22 User: 5465tyogman Page 2 Program ID: bgnyrpts 104 TOWN OF MAMARONECK .a c 4 • CONSERVATION Elizabeth Aitchison,Environmental Coordinator DEPARTMENTAL MISSION The Conservation Department mission is to protect the environment by maintaining conservation areas, providing technical assistance to the Town on environmental issues, assisting the Coastal Zone Management Commission with the implementation of the Local Waterfront Revitalization Program and developing and enforcing environmental regulations. OPERATING ENVIRONMENT/WORKLOAD INDICATORS This department is responsible for several conservation tasks: • Community Beautification- Maintain conservation areas including hiking trails, bridges and boardwalks with the seasonal help of local high school and college students who collect trash,cut back weeds and branches, woodchip trail surfaces, repair and maintain bridges and boardwalks, and improve drainage on trails during the summer. Throughout the year, identify and remove encroachments, control invasive species populations, restore native plant populations in the Conservation areas. Plant street trees and dedication trees throughout the Town twice each year using the Tree planting Fund and donations to the Trees for Our Town (TFOT) program. Organize annual Arbor Day events and apply for "Tree City" status. Organize two annual clean up events for community volunteers. Seek grant funding for habitat restoration and trail improvement projects. • Coastal Zone Management Commission- Provide staff support for the bi-municipal commission charged with the implementation of the Town/Village Local Waterfront Revitalization Program. The Commission provides technical assistance to both the Town and Village Boards,the Planning Board and the Zoning Board with the review of proposed construction activities, environmental laws and other actions that may impact the coastal zone. The commission meets monthly. • Environmental Control- Enforce environmental ordinances including tree protection, wetlands protection, SEAR and quality of life ordinances. Complete annual reporting required for Town compliance with State and Federal stormwater regulations. Maintain GIS maps for all Departments including annual updates of Tax Maps. Advise planning and zoning boards on environmental issues, issue tree permits and assist with drafting of Town ordinances. 105 TOWN OF MAMARONECK ,„t. It"r ' '_ CONSERVATION Elizabeth Aitchison,Environmental Coordinator 2024 ACCOMPLISHMENTS ➢ Maintained 8 Conservation areas including 26 boardwalks and bridges with the assistance of 6 local teens and young adults. Cleaned and repaired 12 boardwalks during the summer and cleared trails. • Planted 113 trees in the Town during the spring and summer. Planting another 20 to 25 trees this fall. Will apply for the Tree City award in December. The Town has been a Tree City USA for 32 years. ➢ Worked with 2 residents who donated'dedication trees'through the Trees for Our Town Program. Met with each family to choose locations and species of trees. ➢ Worked with an Eagle Scout candidate and his troop to complete work on the new memorial garden that was installed at Memorial Park. They installed a drip irrigation system, added additional plantings,weeded and mulched the garden. • The Coastal Zone Management Commission reviewed 14 applications for consistency with the Local Waterfront Revitalization Program between January and September. • Reviewed 26 projects and applications for the Planning Board between January and September and attended meetings. ➢ Worked on the development of mobile GIS applications and a CCTV application for the Highway and Engineering Departments. ➢ Worked on GIS mapping for use with the OpenGov permitting system and developed online application forms for the new Tree Permits. • Worked on GIS mapping for use with the Munis/Tyler EAM system to be used to track maintenance of Town assets. Updated 15 tax maps for the Assessor's office and updated GIS files. ➢ Distributed GIS data to Westchester County, Larchmont,and Mamaroneck Villages, Recollect and Municity. ➢ Reviewed and issued 44 tree permits between January and September of 2024. Organized one clean up event and one Arbor Day event this spring. This fall, planning a second clean up event and the Paine to Pain Trail Race. • Worked on compliance with our Phase II stormwater permit. ➢ Assisted with the update of the WAC 5 Watershed Management Plan. 2025 GOALS ➢ Maintain 8 Conservation areas with the assistance of seasonal staff. Clean 6 boardwalks and bridges. Prepare RFPs for the rebuilding of the footbridge in the Sheldrake River Trails Conservation Area and the repair of the railings for the Viewing Platform at Hommocks Conservation Area. ➢ Plant approximately 50 trees throughout the Town and apply for the Tree City Award. • Assist the Coastal Zone Management Commission with the review of 20 to 30 applications for consistency with the Local Waterfront Revitalization Program. 106 TOWN OF MAMARONECK pt't 7_, CONSERVATION Elizabeth Aitchison,Environmental Coordinator 2025 GOALS (continued) • Review approximately 30 applications for the Planning Board. Update Conservation Area maps, Tax maps and sign inventory. • ➢ Create a map of Street Lights and Traffic Lights, continue GIS support to Town Departments. ➢ Prepare a survey for the reporting of damage from future storms and work on mobile mapping applications. ➢ Review and issue approximately 150 tree permits. ➢ Organize 2 clean up events, 1 Arbor Day celebration and the Paine to Pain trail Race. - Complete the Phase II stormwater annual report. SUMMARY OF REVENUES 2024 2024 % Budget 2023 Adopted Adjusted 2024 2024 2025 Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (decrease) Community Beautification A8510 _$ - $ - $ 30,000 $ 12,752 $ 12,752 $ 30,000 0.00% Community Beautification-Dontn A8515 - - 55,000 55,000 55,000 - -100.00% Coastal Zone A8510 - - 74,000 - 74,000 - -100.00% TOTAL APPROPRIATIONS $ • $ - $ 159,000 $ 67,752 $ 141,752 $ 30,003 -81.13% SUMMARY OF APPROPRIATIONS 2024 2024 % Budget 2023 Adopted Adjusted 2024 2024 2025 Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (decrease) Community Beautification A8510 $ 38,510 $ 152,850 $ 152,850 $ 97,240 $ 120,923 $ 131,450 -14% Community Beautification-Dntn A8515 $ - $ - $ 55,000 $ 55,000 $ 55,000 $ - 0% Coastal Zone B8030 296 1,250 75,250 - 74,900 250 -80% Environmental Control B8090 94,480 103,044 103,044 84,604 98,030 98,919 -4% TOTAL APPROPRIATIONS $ 133,286 $ 257,144 $ 386,144 $ 236,844 $ 348,853 $ 230,619 -1O%1 PERFORMANCE MEASURES Item Comp 2020 2021 2022 2023 2024 2025 Plan Actual Actual Actual Actual Estimate Estimate 1. Conservation Areas IV-2a 8 8 8 8 8 8 maintained 2. Trees/seedlings planted IV-la 3 46 40 21 133 50 3. CZMC referrals reviewed IV-la 12 28 8 14 14 20 4. Tree Permits issued IV-la 34 42 40 34 80 150 5. Map updates 16 15 17 7 15 15 107 TOWN OF MAMARONECK - ;." CONSERVATION Elizabeth Aitchison,Environmental Coordinator 2025 FULL-TIME POSITION SUMMARY 2023 2024 2025 GROUP/ 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Budget Positions Positions Positions B 8090 400500001 Environmental Coordinator MNGMT $ 93,819 1.00 1.00 1.00 TOTAL B8090-1010 $ 93,819 1.00 1.00 1.00 2025 PART-TIME POSITION SUMMARY ' 2023 2024 2025 GROUP/ Hrly 2025 Budgeted Budgeted Budgeted Fund Dept Position 8 Title STEP Rates Budget Positions Positions _ Positions A 8510 600425007_Summer Conservation Corp Seasonal $15-18/hr $ 25,000 6.00 6.00 6.00 TOTAL A8510-1021 $ 25,000 6.00 6.00 6.00 I DEPARTMENTAL TOTAL $ 118,819 7.00 7.00 7.00 108 S ., .... % muni ❖•r• 5 Town of Mamaroneck -NY 54652- . • 8 tyler ery 5olutron NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 .000UNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Prellminar BUd•etCHANGE A8510 COMM BEAUTIFICATION A8510 2705 GIFTS .00 .00 -30,000.00 -12,752.31 -12,752.31 -30,000.00 .0% TOTAL COMM BEAUTIFICATION .00 .00 -30,000.00 -12,752.31 -12,752.31 -30,000.00 .0% A8515 TREES-DONOR RESTRICTED A8515 2705 GIFTS .00 .00 -55,000.00 -55,000.00 -55,000.00 .00 .0% TOTAL TREES-DONOR RESTRICTED .00 .00 -55,000.00 -55,000.00 -55,000.00 .00 .0% TOTAL General Fund .00 .00 -85,000.00 -67,752.31 -67,752.31 -30,000.00 .0% B8030 COASTAL ZONE B8030 4902 FEDEPA .00 .00 -74,000.00 .00 -74,000.00 .00 .0% TOTAL COASTAL ZONE .00 .00 -74,000.00 .00 -74,000.00 .00 .0% TOTAL Part Town .00 .00 -74,000.00 .00 -74,000.00 .00 .0% GRAND TOTAL .00 .00 -159,000.00 -67,752.31 -141,752.31 -30,000.00 .0% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:27 Page 1 user: Program ID: bgnyrpts bgnyrpts 109 Town of Mamaroneck-NY 54652- '', ••::'.• mtJ111S 31.,z -^�';'.,' • . :.ityler erP sototivn NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 .000UNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd•etCHANGE A8510 COMM BEAUTIFICATION A8510 1021 SALRY-PT 19,699.00 25,000.00 25,000.00 19,970.00 19,970.00 25,000.00 .0% A8510 2101 OFFICE EQU .00 300.00 300.00 .00 .00 .00 -100.0% A8510 2102 MISC EQUIP .00 400.00 400.00 .00 .00 .00 -100.0% A8510 4002 SVCE CTS .00 60,000.00 60,000.00 49,125.00 60,000.00 60,000.00 .0% A8510 4010 OP SPPLIES 493.38 1,250.00 1,250.00 753.63 1,250.00 1,250.00 .0% A8510 4019 DUES/PUBS .00 300.00 300.00 .00 .00 .00 -100.0% A8510 4023 TRAVEL EXP .00 .00 .00 .00 .00 .00 .0% A8510 4030 PRINTG .00 400.00 400.00 .00 .00 .00 -100.0% A8510 4033 EQU R8d4 .00 .00 .00 .00 .00 .00 .0% A8510 4177 TOOLS/LUMB 953.85 5,000.00 5,000.00 2,388.97 5,000.00 5,000.00 .0% A8510 4178 TREES/PLNT 17,363.50 50,000.00 50,000.00 25,002.31 25,003.00 30,000.00 -40.0% A8510 4180 SURVEYS .00 500.00 500.00 .00 .00 500.00 .0% A8510 4290 GRNDS MAIN .00 9,700.00 9,700.00 .00 9,700.00 9,700.00 .0% TOTAL COMM BEAUTIFICATION 38,509.73 152,850.00 152,850.00 97,239.91 120,923.00 131,450.00 -14.0% A8515 TREES-DONOR RESTRICTED A8515 4178 TREES/PLNT .00 .00 55,000.00 55,000.00 55,000.00 .00 .0% TOTAL TREES-DONOR RESTRICTED .00 .00 55,000.00 55,000.00 55,000.00 .00 .0% TOTAL General Fund 38,509.73 152,850.00 207,850.00 152,239.91 175,923.00 131,450.00 -14.0% B8030 COASTAL ZONE B8030 4009 OFFICE SUP 144.03 50.00 50.00 .00 50.00 50.00 .0% B8030 4017 SEMINARS .00 150.00 150.00 .00 .00 .00 -100.0% B8030 4023 TRAVEL EXP .00 200.00 200.00 .00 .00 .00 -100.0% B8030 4030 PRINTG 152.00 850.00 850.00 .00 850.00 200.00 -76.5% B8030 4035 CONS SVCES .00 .00 74,000.00 .00 74,000.00 .00 .0% TOTAL COASTAL ZONE 296.03 1,250.00 75,250.00 .00 74,900.00 250.00 -80.0% 88090 ENVIR CONTROL B8090 1010 SALARIES 91,086.06 93,819.00 93,819.00 82,993.66 93,819.00 93,819.00 .0% B8090 1012 CLTH ALLW 500.00 500.00 500.00 500.00 500.00 500.00 .0% 88090 1016 LONGEVITY 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 1,050.00 .0% B8090 1018 SICK INCTV .00 .00 .00 .00 .00 .00 .0% 88090 4009 OFFICE SUP .00 200.00 200.00 60.50 60.50 200.00 .0% 88090 4010 OP SPPLIES .00 100.00 100.00 .00 .00 .00 -100.0% B8090 4017 SEMINARS 1,790.00 2,000.00 2,000.00 .00 2,000.00 3,050.00 52.5% B8090 4030 PRINTG 54.00 500.00 500.00 .00 100.00 300.00 -40.0% Report generated: 11/04/2024 16:24 Page 1 User: 5465tyogman Program ID: bgnyrpts 110 Town of Mamaroneck-NY 54652- �•:r'. Ityior eq- 1S' ulJt,Jr, NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 ACCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Part Town ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Prellminar Bud.etCHANGE B8090 4035 CONS SVCES .00 .00 .00 .00 .00 .00 .0% 68090 4223 SHELDRAKE .00 4,375.00 4,375.00 .00 .00 .00 -100.0% 88090 4294 LISWIC .00 500.00 500.00 .00 500.00 .00 -100.0% TOTAL ENVIR CONTROL 94,480.06 103,044.00 103,044.00 84,604.16 98,029.50 98,919.00 -4.0% TOTAL Part Town 94,776.09 104,294.00 178,294.00 84,604.16 172,929.50 99,169.00 -4.9% GRAND TOTAL 133,285.82 257,144.00 386,144.00 236,844.07 348,852.50 230,619.00 -10.3% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: U/04/2024 16:24 Page 2 UM': 5465tyogman Program ID: bgnyrpts 111 TOWN OF MAMARONECK (OX ENGINEERING Robert Wasp,P.E.,Town Engineer DEPARTMENTAL MISSION To provide the Town of Mamaroneck with high quality engineering services related to capital infrastructure and effective implementation of land development regulations. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Engineering Department provides a variety of professional engineering review, design and construction management/supervision services to the Town of Mamaroneck. Core functions of the Department can be separated under two primary focuses: Management of Town Capital Infrastructure; and Implementation of Land Development Regulation. All proposed improvements to Town owned facilities and utilities are planned, designed, and constructed under the general oversight of the Engineering Department. The Department plays a key role in providing technical guidance, cost estimation and grant support to other Town Departments as well as coordination with utility providers and the general public on all matters related to construction. Implementation of safe construction conditions and protection of local community and environmental resources are the primary goals of the Department through regulation of land development. Enforcement of applicable regulations and local code requirements through the approval of permits and inspection of work during construction ensures that proposed impacts are mitigated. Daily operations of the Engineering Department are split amongst its various responsibilities for the oversight of capital infrastructure projects, land development permit programs and as a general informational resource to Town Staff and Residents. Specific tasks performed by The Department vary dependent on seasonal project needs, permit application queue and construction schedules. Greater detail on specific functions and production indicators for the Department is summarized by category. Capital Infrastructure Engineering is responsible for the in-house design and development of plans and specifications for the renovation and expansion of Town facilities and utilities. Typical projects designed within the Department include small scale replacements and extensions to stormwater and sanitary sewers, sidewalks,curbing, and walkways. Larger scale projects require the procurement of consultant contracts where design requires specific expertise or work production beyond the in-house resources of the Engineering Department. The Department oversees the procurement of consultant contracts and reviews their work products throughout the life of design development. Following completion of design, the Engineering Department also oversees the bidding and construction administration during the actual construction of improvements. Improvements to Town Infrastructure include several annual functions provided by the Highway Department through maintenance of Town Roads, sanitary and storm sewer system. The Engineering 112 TOWN OF MAMARONECK �l ENGINEERING Robert Wasp,P.E.,Town Engineer Department works closely to provide technical support and oversight to the Highway Department in these capacities. Evaluation of roadway pavement conditions and annual resurfacing project planning are completed under the supervision of the Town Engineer. Design documents for all sewer repairs and replacements installed by Highway Department personnel are developed and supervised by the Engineering Department in this collaborative relationship. Key workload indicators for the Engineering Department for the current reporting year are: • Active and Completed Construction Contracts: +/-$9,480,000 ➢ Active and Completed Consultant Contracts:+/-$2,407,000 y 2024 Annual Town Roads Resurfaced: 2.5 lane-miles • 2024 Length of Sidewalks/Crosswalks Replaced: 180 Liner feet/5 Crosswalks Land Development Regulation Adherence to state and local code requirements as well as best engineering principles ensures that temporary and permanent impacts from construction can be mitigated to the greatest extent practicable. The Engineering Department implements this charge through its involvement as technical advisor to the Town of Mamaroneck Planning Board and its management of the Town Surface Water and Erosion Control and Street Opening Permit programs. Land development projects of all scale from proposed subdivisions to residential site plans and wetlands permits receive technical review by the Engineering Department while in review before the Planning Board.Conditions imposed by the Planning Board are implemented by Department during construction subsequent to the issuance of permits. Project requirements involving the Town Building and Highway Departments are also coordinated through the Engineering Department. All construction activities involving the regulated creation of impervious surfaces, land disturbance and work within the Town road rights-of-way are reviewed and approved by the Engineering Department relative to Town Code standards. Important functions provided in this capacity are proper sizing and construction of stormwater management facilities as well as installation of proper controls and land restoration at completion of work. Review and verification of standardized construction for sidewalks, curbing,and road surface restoration through Street Opening Permit program ensures both the longevity and maintenance of safe conditions on Town roadways. The following performance metrics are illustrative of the quantities of various tasks/workload that the Department provided in the 2024 calendar year: ➢ SWEC Permits Issued: 60 • Street Opening Permits Issued: 160 • Active Capital Projects Managed:30 Planning Board Approvals: 30 113 TOWN OF MAMARONECK 11111 ENGINEERING Robert Wasp,P.E.,Town Engineer 2024 ACCOMPLISHMENTS Goals established for the 2024 calendar year continue to be actively pursued in addition to other responsibilities held by the Department. Noteworthy accomplishments made by the Engineering Department include but are not limited to the following: • Coordinated successful grant applications through NYSDOT Transportation Alternatives Program (Colonial Avenue Sidewalk), Congressional Community Project Funding FY 24' (Roundabout), NYSERDA Energy performance (Senior Center Renovations) for a total of $3.3M in project funding secured. • Completed reconstruction of the East Valley Stream Bridge within expected construction duration and on-budget. Full project funding was successfully secured through FEMA for disaster mitigation in the amount of$925k. • Successful implementation of the Town's 2024 Sanitary Sewer Capacity, Management, Operations and Maintenance (CMOM) update in collaboration with the Town Highway Department. Approximately 10%of the Town's sanitary sewer system was cleaned and inspected with records kept in accordance with CMOM program objectives. • Completed scope of work for the Town Comprehensive Drainage Evaluation and Storm Sewer Improvements project. Recommended flood mitigation projects continue to guide the Department's pursuit of further design development and capital planning for drainage improvements. • Continued maintenance of Town Road pavement inventory on SAMIS software platform. Pavement evaluation data was utilized to scope the 2024 townwide road resurfacing project as "Year 3" of the current 2022-2024 paving plan. • Continued development of additional new online permit applications for Town Planning Board approvals and created digital workflow for release of Surety Bond Deposits. • Successful start of construction on nine(9) new capital facilities renovation and roadway infrastructure projects. All completed projects year to date have been finished within or below authorized budget amount with contingency. • Completed 2024 Planning Board and Building records scanning project based upon NYSID grant award for Planning Board record files into Laserfiche repository. 114 TOWN OF MAMARONECK `.- ENGINEERING Robert Wasp,P.E.,Town Engineer 2025 GOALS The Department intends to continue its efforts to expand and modernize various Town functions used for effective infrastructure maintenance planning and implementation of land-use regulation. Continued high performance by experienced, technical department staff will be critical for achievement of the Department's goals. Key goals for the Engineering Department in 2025 include but are not limited to: Y Utilize 2024 collected data (expected delivery in Fall) on road pavement and sidewalk conditions to develop new multi-year capital improvement plans for road resurfacing and sidewalk replacement. Pursue additional grant opportunities for planned infrastructure improvements with focus on opportunities for flood mitigation and storm sewer improvements. ➢ Launch new Post-Construction Stormwater Management Facility Inspection and Maintenance Program using the Town's Opengov Permits Portal • Continue updates to the Town of Mamaroneck Stormwater Management Plan and operations for compliance with recently issued NYSDEC Municipal Separate Storm Sewer Systems (MS4) Permit GP-0-24-001. • Complete review of Town Code Chapter 95—Erosion & Sediment Control; and Town Surface Water and Erosion Control (SWEC) permit program for consideration of new NYSDEC SPDES General Permit for Stormwater Discharges from Construction Activity GP-0-25-001, expected to become effective in January 2025. • Continue implementation of the Town's multi-year traffic signal replacement project, resulting in an increased level of service at renovated intersections. Y Continue deployment of new mobile ArcGIS resources including but not limited to mobile inspection forms for storm sewer, sidewalk and roadway conditions, and access to sewer inspection CCTV footage. Provide training on new resources to appropriate Town Highway Department personnel. • Continue oversight of technical Highway Department operational programs for Sewer CMOM and MS4 Permit Compliance. Continue collaboration with Highway Department on training programs for sewer inspection, confined space entry and DigSafelyNY excavation compliance. 115 TOWN OF MAMARONECK ,( I ENGINEERING Robert Wasp,P.E.,Town Engineer SUMMARY OF REVENUES 2024 2024 2024 Budget 2023 Adopted Adjusted Year-to- 2024 2025 %Increase DEPT Code Actual Budget Budget Date Projected Budget (Decrease) Street Opening Permits A2560 $ 74,645 $ 67,900 $ 67,900 $ 58,137 $ 60,000 $ 65,000 -4% Records Management- B80102 11,249 - 11,249 11,250 11,249 - - Planning Fees B8020-2116 12,464 8,000 8,000 4,150 8,000 8,000 0% TOTAL REVENUE $ 98,358 $ 75,900 $ 87,149 $ 73,537 $ 79,249 $ 73,000 -4% SUMMARY OF APPROPRIATIONS ' 2024 2024 Budget 2023 Adopted Adjusted 2024 2024 2025 %Increase DEPT Code Actual _ Budget Budget Year-to-Date Projected Budget (Decrease) Town Engineer A1440 $ 439,770 $ 547,284 $ 560,581 $ 485,197 530,303 $ 547,447 0% Records Management B80102 - - 22,499 22,499 22,499 - Planning Board B8020 93,464 106,839 106,839 92,009 107,0E3 117,271 1036 TOTAL APPROPRIATIONS $ 533,234 $ 654,123 $ 689,919 $ 599,705 $ 659,885 $ 664,718 2% PERFORMANCE MEASURES Item 2020 2021 2022 2023 2024 2025 Actual Actual Actual Actual Estimate Estimate 1. Surface Water& Erosion Permits 40 49 66 55 60 55 Issued 2. Street Opening Permits Issued 156 159 167 153 160 150 3. Planning Bd App Approvals 25 10 19 28 30 30 4. Capital Projects Managed 16 18 25 20 32 25 1i6 TOWN OF MAMARONECK ( --; ENGINEERING Robert Wasp,P.E.,Town Engineer 2025 FULL-TIME POSITION SUMMARY 2023 2024 2025 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP/STEP Budget Positions Positions Positions A 1440 400370001 Town Engineer MNGMT $ 146,960 0.80 0.80 0.80 A 1440 100381001 Deputy Town Engineer MNGMT $ 126,000- 1.00 1.00 1.00 A 1440 100382001 Junior Engineer X/6 $ 75,523 1.00 1.00 1.00 A 1440 100750001-2 Office Assistant-Highway III/8 $ 12,788_ 0.20 0.40 0.20 A 1440 100885001 Secretary Planning Board VII/6 $ 32,841 - 0.50 0.50 TOTAL A1440-1010 $ 394,112 3.00 3.70 3.50 B 8020 403370001 Town Engineer MNGMT $ 36,740 0.20 0.20 0.20 B 8020 _ 100885001 Secretary Planning Board VII/8 32,841_ 0.25 0.50 0.50 TOTAL B8020-1010 $ 69,581 0.45 0.70 0.70 Full-Time Total $ 463,693 3.45 4.40 4.20 2025 PART-TIME POSITION SUMMARY 2023 2024 2025 GROUP/ Hrly 2025 Budgeted Budgeted Budgeted Position# Title STEP Rates BudSet Positions Positions Positions 600547001 Engineering Aide PT $23/hr $ 15,000 1.03 1.00 1.00 600425001 Hourly Laborer-Street Opening PS $38.11/hr $ 59,530 1.00 1.00 1.00 TOTALA1440.1021 $ 74,500 2.00 2.00 2.00 DEPARTMENTAL TOTAL $ 538,193 5.45 6.40 6.20 117 ••••_ munis Town of Mamaroneck-NY 54652- ,fi s•• :: �.� • -”:;;B tyler crp soWuon NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund • A I• : I 0 : I U. P . IN Pr-limin.r Bud.etCHANGE A1440 ENGINEER A1440 2560 ST OPEN PE -74,645.00 -67,900.00 -67,900.00 -58,137.00 -60,000.00 -65,000.00 -4.3% TOTAL ENGINEER -74,645.00 -67,900.00 -67,900.00 -58,137.00 -60,000.00 —65,000.00 —4.3% TOTAL General Fund -74,645.00 -67,900.00 -67,900.00 -58,137.00 -60,000.00 65,000.00 4.3% B80102 RECORDS MGMT PROJECT-NYSED B80102 3089 STAIDRECMG -11,249.40 .00 -11,249.40 -11,249.60 -11,249.40 .00 .0% TOTAL RECORDS MGMT PROJECT-N -11,249.40 .00 -11,249.40 -11,249.60 -11,249.40 .00 .0% B8020 PLANNG BD B8020 2115 PLANG FEES -12,463.50 -8,000.00 -8,000.00 -4,150.00 -8,000.00 -8,000.00 .0% TOTAL PLANNG BD -12,463.50 -8,000.00 -8,000.00 -4,150.00 -8,000.00 -8,000.00 .0% TOTAL Part Town -23,712.90 -8,000.00 -19,249.40 -15,399.60 -19,249.40 -8,000.00 .0% GRAND TOTAL -98,357.90 -75,900.00 -87,149.40 -73,536.60 -79,249.40 -73,000.00 -3.8% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16.28 Page 1 user: 5465tyogman Program ID: bgnyrpts 118 Town of Mamaroneck-NY 54652- '' a ' " ••:r'• mums ••:• - .AMRdm "• •..r,t,a Tyler erp solution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY 5 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund m • .: : . . . . A A p . 4 . Pr-li i .r Bud.etCHANGE A1440 ENGINEER A1440 1010 SALARIES 320,291.35 383,974.00 383,974.00 339,072.58 383,974.00 394,112.00 2.6% A1440 1015 OVERTIME .00 .00 .00 .00 .00 .00 .0% A1440 1016 LONGEVITY 160.00 160.00 160.00 700.00 160.00 835.00 421.9% A1440 1018 SICK INCTV 320.00 400.00 400.00 .00 400.00 400.00 .0% A1440 1021 SALRY-PT 61,380.00 57,200.00 72,200.00 64,420.00 80,000.00 74,500.00 30.2% A1440 1030 MED BYOUT 4,000.00 9,000.00 9,000.00 5,000.00 9,000.00 1,000.00 -88.9% A1440 2105 UNIFORMS 339.98 350.00 478.49 478.49 500.00 400.00 14.3% A1440 4009 OFFICE SUP 357.78 200.00 216.03 269.12 269.12 200.00 .0% A1440 4017 SEMINARS 338.60 4,000.00 4,000.00 828.53 4,000.00 4,000.00 .0% A1440 4019 DUES/PUBS 1,817.00 2,000.00 2,000.00 1,321.27 2,000.00 2,000.00 .0% A1440 4035 CONS SVCES 50,765.71 90,000.00 88,152.35 73,107.26 50,000.00 70,000.00 -22.2% TOTAL ENGINEER 439,770.42 547,284.00 560,580.87 485,197.25 530,303.12 547,447.00 .0% TOTAL General Fund 439,770.42 547,284.00 560,580.87 485,197.25 530,303.12 547,447.00 .0% 880102 RECORDS MGMT PROJECT-NYSED 880102 4113 RECDS MNGM .00 .00 22,499.00 22,499.00 22,499.23 .00 .0% TOTAL RECORDS MGMT PROJECT-N .00 .00 22,499.00 22,499.00 22,499.23 .00 .0% 88020 PLANNG BD B8020 1010 SALARIES 57,029.85 66,639.00 66,639.00 59,699.88 67,312.00 69,581.00 4.4% B8020 1015 OVERTIME 489.75 900.00 410.00 .00 500.00 900.00 .0% B8020 1016 LONGEVITY .00 .00 .00 135.00 .00 .00 .0% B8020 1018 SICK INCTV 80.00 .00 .00 .00 .00 .00 .0% B8020 1019 STIPEND 280.00 .00 790.00 630.00 910.00 490.00 .0% B8020 4009 OFFICE SUP 748.01 400.00 400.00 461.46 461.46 400.00 .0% B8020 4017 SEMINARS 50.00 400.00 400.00 300.00 400.00 400.00 .0% B8020 4020 TEMP SVCES 140.00 500.00 200.00 .00 500.00 500.00 .0% B8020 4021 PBLC NOTCE 664.00 3,000.00 3,000.00 748.10 3,000.00 2,500.00 -16.7% B8020 4035 CONS SVCES 3,982.57 5,000.00 5,000.00 1,284.10 4,000.00 5,000.00 .0% B8020 4046 RETAINER 30,000.00 30,000.00 30,000.00 28,750.00 30,000.00 37,500.00 25.0% TOTAL PLANNG BD 93,464.18 106,839.00 106,839.00 92,008.54 107,083.46 117,271.00 9.8% TOTAL Part Town 93,464.18 106,839.00 129,338.00 114,507.54 129,582.69 117,271.00 9.8% GRAND TOTAL 533,234.60 654,123.00 689,918.87 599,704.79 659,885.81 664,718.00 1.6% ** END OF REPORT - Generated by Tracy Yogman ** Report generate: 11/04/2024 16:29 Page 1 Prog rare ID: bgnyrpts 119 TOWN OF MAMARONECK a:T � Nikio FIRE DEPARTMENT Tom Broderick,Fire Chief DEPARTMENTAL MISSION The mission of the Fire Department is to prevent and minimize the loss of life and property through the delivery of the highest quality, efficient emergency fire and rescue services, hazardous material emergency first responder services, fire prevention, public education services to the residents and businesses in the Fire District. We are committed to excellence, professionalism, courtesy and devotion to duty. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Town Board serves as the Board of Fire Commissioners and governs the five square miles of the Town of Mamaroneck Fire District.Approximately 60 volunteer firefighters, 14 career firefighters,and an active Junior Firefighter program serve the district.The Fire Department works with the Building Department on commercial plan examinations for compliance with fire safety codes and conducts fire safety inspections to ensure compliance. 2024 ACCOMPLISHMENTS • Continuation of Training in Flood Rescue response: o Annual Training at Badger Pool • New Chief's Car put in Service. • Had another Successful Recruit NY Open House Resulting in: o 32 Applicants since 2022 o 12 of them are now Interior Qualified Firefighters o 2 are currently in Interior Firefighter Class o 3 Junior Firefighters o 6 are currently working on requirements for Interior Firefighter status • Hired one new Career Firefighter for Fall 2024 Academy. • Promoted two new career Lieutenants and completion of Officer school. • Continued fire prevention program outreach to schools, camps,and multiple dwelling apartment buildings. 120 TOWN OF MAMARONECK 4/ li,eFIRE DEPARTMENT Tom Broderick,Fire Chief 2025 GOALS • Continue to provide Fire and EMS services in the Fire District. • Complete transition off Iron Compass and over to lamResponding for dispatch. • Complete installation of new Computer Dispatch in all apparatus and chiefs'vehicles. • Continue to grow community outreach and fire prevention programs. • Continue the success of the Recruit NY Open House. • Continue the Replacement Process of two New Fire Engines-Expected delivery April 2025 • Schedule training for two new water rescue classes postponed in August due to Bacteria levels at Harbor Island.They are rescheduled for 2025. SUMMARY OF REVENUES 2024 2024 Budget 2023 Adopted Adjusted 2024 2024 2025 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) State Aid SF3410 $ 45,213 - - - - - - TOTAL REVENUE $ 45,213 $ • $ • $ • $ • $ • $ - SUMMARY OF APPROPRIATIONS 2024 2024 Budget 2023 Adopted Adjusted 2024 2024 2025 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Fire SF3410 $ 2,381,707 $ 2,648,096 $ 2,653,051 $ 2,018,966 $ 2,379,725 $ 2,706,342 2.20'% TOTAL APPROPRIATIONS $ 2,381,707 $ 2,648,096 $ 2,653,051 $ 2,018,966 $ 2,379,725 $ 2,706,342 2.20% PERFORMANCE MEASURES Item 2020 2021 2022 2023 2024 2025 Actual Actual Actual Actual Estimate Estimate 1. Fire and EMS Calls 1,146 1,416 1,238 1,301 1,275 1,275 2. Training 28 45 41 43 43 43 3. Fire Prevention 220 25 23 25 25 25 121 TOWN OF MAMARONECK F1) f= :' FIRE DEPARTMENT Tom Broderick,Fire Chief 2025 FULL—TIME POSITION SUMMARY 2023 2024 2025 Annual 2025 Budgeted Budgeted Budgeted fund Dept Position It Title GROUP/STEP Salary Budget Positions Positions Positions Sf 3410 300105001.4 firefighter-lieutenant lieutenant $ 130,417 $ 521,668 4 4 4 Sf 3410 300106001-6,8,9 firefighter-1st Grade ff 1st Grade $ 114,111 934,833 10 10 8 Sf 3410 300106010 firefighter In-Grade-Yr3 $ 83,355 75,760 1 SF 3410 300106007 Firefighter In-Grade-Yr2 $ 73,102 65,128 1 SF 3410 300106011 firefighter In-Grade-Yr 2 $ 73,102 65,128 - 1 SF TOTAL FULL TIME Sf3410.1010 $ 1,662,517 14 14 15 2025 PART—TIME POSITION SUMMARY 2023 2024 2025 Hdy 2025 Budgeted Budgeted Budgeted Fund Dept Position Title GROUP/STEP Rates Budget Positions Positions Positions SF 3410 600187011 Secretary to Fire Council PA 1,850 - - 1 SF 3410 600187003 Intermediate Ckerk PA $23,10/hr 5,150 3 3 2 SF TOTAL PARTTIME SF34101021 $ 1,000 3 3 3 DEPARTMENTAL TOTAL $ 1,669,517 11 17 18 122 o Town of Mamaroneck -NY 54652- munis NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Fire • A •- : . R • : II A A PR. IN Pr-li in-r Bud•etCHANGE SF3410 FIRE SF3410 3089 ST AID-OTH -45,213.00 .00 .00 .00 .00 .00 .0% TOTAL FIRE -45,213.00 .00 .00 .00 .00 .00 .0% TOTAL Fire -45,213.00 .00 .00 .00 .00 .00 .0% GRAND TOTAL -45,213.00 .00 .00 .00 .00 .00 .0% ** END OF REPORT - Generated by Tracy YOgman ** Report generated: 11/04/2024 16:30 Page 1 User: 5465tyogman Program ID: bgnyrpts 123 ••••• munis' Town of Mamaroneck-NY 54652- • a Eyler era silohon NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY 5 OPERATING BUDGET PROJECTION FOR PERIOD 1 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Fire •' : s . : s ACT • P . e Pr•limin•r Bud.etCHANGE SF3410 FIRE SF3410 1010 SALARIES 1,531,443.38 1,471,308.00 1,512,903.00 1,287,468.98 1,455,000.00 1,662,517.00 13.0% SF3410 1012 CLTH ALLW 3,250.00 3,500.00 3,500.00 3,000.00 3,500.00 7,200.00 105.7% SF3410 1013 SHOE ALLOW 1,625.00 1,750.00 1,750.00 1,500.00 1,500.00 2,000.00 14.3% SF3410 1015 OVERTIME 329,294.28 335,000.00 332,000.00 290,157.03 335,000.00 351,000.00 4.8% sF3410 1016 LONGEVITY 10,275.00 8,100.00 8,100.00 8,225.00 8,100.00 9,775.00 20.7% 5F3410 1017 HOLIDAY 74,278.42 84,000.00 84,000.00 45,904.61 84,000.00 84,000.00 .0% SF3410 1018 SICK INCTV 1,714.28 5,700.00 5,700.00 .00 5,700.00 5,700.00 .0% SF3410 1019 STIPEND 21,299.98 21,000.00 24,000.00 24,000.00 24,000.00 32,000.00 52.4% SF3410 1021 SALRY-PT 1,710.00 6,800.00 6,800.00 2,577.13 5,000.00 7,000.00 2.9% SF3410 2105 UNIFORMS 5,267.23 6,500.00 6,500.00 8,017.07 6,762.00 8,500.00 30.8% SF3410 2108 FURNITURE 529.97 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% SF3410 2122 RADIOS 4,085.24 5,000.00 5,000.00 612.43 5,000.00 15,000.00 200.0% SF3410 2133 ALARM EQU 459.91 1,000.00 1,000.00 115.94 1,000.00 1,000.00 .0% SF3410 2134 UNIFRM-VOL 4,790.92 5,500.00 5,500.00 2,908.51 5,500.00 8,000.00 45.5% SF3410 2135 FFE EQUIP 43,852.70 50,000.00 51,690.50 36,117.15 51,690.50 56,800.00 13.6% SF3410 4002 SVCE CTS 4,437.87 7,000.00 7,000.00 2,799.95 7,000.00 7,000.00 .0% SF3410 4003 ELECTRICAY 23,205.23 28,400.00 28,400.00 21,350.61 25,000.00 28,400.00 .0% SF3410 4006 DIESEL FUL 29.16 1,000.00 1,000.00 .00 500.00 1,000.00 .0% SF3410 4008 WATER/SWR 3,893.46 6,000.00 6,000.00 2,406.77 3,200.00 5,000.00 -16.7% SF3410 4009 OFFICE SUP 576.88 2,000.00 2,500.00 1,739.85 2,000.00 2,000.00 .0% SF3410 4011 B&G SPPS 13,438.06 7,500.00 13,000.51 12,136.59 12,000.00 12,000.00 60.0% SF3410 4012 B&G R&4 4,225.86 14,000.00 13,085.55 14,321.12 14,000.00 14,000.00 .0% sF3410 4013 GENRTRR&M .00 2,000.00 3,602.52 3,602.52 3,602.52 2,000.00 .0% 5F3410 4014 ALARM SYST 208.28 1,500.00 1,811.93 1,811.93 1,811.93 1,500.00 .0% SF3410 4015 ELECTRICAL .00 2,500.00 2,500.00 .00 .00 2,500.00 .0% SF3410 4016 PLUMBING 2,175.00 2,500.00 2,500.00 .00 2,500.00 2,500.00 .0% SF3410 4018 COM MAINT 12,756.05 11,751.00 11,751.00 13,855.50 13,856.00 14,850.00 26.4% SF3410 4022 BOND EXP 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 .0% SF3410 4029 VEH RPRS 55,986.38 50,000.00 50,000.00 30,933.26 50,000.00 50,000.00 .0% SF3410 4033 EQU RPRS 20,990.74 15,000.00 17,154.35 12,026.61 17,154.35 15,000.00 .0% SF3410 4039 PHYSICALS 10,255.00 13,000.00 13,000.00 12,760.00 13,000.00 13,000.00 .0% SF3410 4050 CONTGNCY .00 243,533.00 188,675.62 .00 .00 50,000.00 -79.5% SF3410 4052 TAX CERTS 1,377.26 15,000.00 15,000.00 .00 2,000.00 8,000.00 -46.7% SF3410 4054 MEAL ALLOW 182.66 1,000.00 1,000.00 93.30 1,000.00 1,000.00 .0% SF3410 4055 NATRL GAS 10,296.96 7,000.00 12,486.27 9,078.32 10,500.00 7,000.00 .0% SF3410 4057 UNFM MAINT 417.75 1,000.00 1,000.00 58.98 1,000.00 1,000.00 .0% 5E3410 4059 LIAB INS 78,005.66 82,000.00 83,255.60 83,255.60 83,256.00 88,000.00 7.3% SF3410 4064 VEH FUEL 15,989.78 20,000.00 20,000.00 8,142.33 18,000.00 20,000.00 .0% SF3410 4140 MED SUPPS 3,547.95 3,500.00 3,500.00 1,597.08 3,500.00 3,500.00 .0% SF3410 4142 INSP DINNR 6,839.75 10,000.00 10,000.00 8,000.00 10,000.00 10,000.00 .0% SF3410 4157 EDUC PRGRM 14,939.48 17,000.00 17,000.00 11,953.75 17,000.00 17,000.00 .0% Report generated: 11/04/2024 16.30 Page 1 user: 5465tyogman Program ID: bgnyrpts 124 • Town of Mamaroneck-NY 54652- ••;:�. munlS' Pn NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Fire ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd•etCHANGE SF341O 4166 FRE PREY P 582.39 2,000.00 2,000.00 1,105.63 2,000.00 3,000.00 50.0% SF341O 4190 BPER REPRS .00 3,500.00 3,500.00 1,115.40 1,115.40 3,000.00 -14.3% SF341O 4239 TELEPHONE 51,456.47 50,604.00 50,852.25 43,408.03 52,000.00 51,605.00 2.0% SF341O 4247 SEWER TAX 3,145.14 3,500.00 3,500.00 3,130.53 3,131.00 3,500.00 .0% SF3410 4255 TOOLS 1,535.05 5,000.00 5,000.00 371.66 2,500.00 5,000.00 .0% SF3410 4256 REFILLS 798.00 3,500.00 3,500.00 .00 3,500.00 3,500.00 .0% SF3410 4258 LIVQTRFFE 563.30 1,000.00 1,000.00 78.02 1,000.00 1,000.00 .0% SF3410 4260 FOAM .00 1,000.00 311.44 .00 1,000.00 .00 -100.0% SF3410 4262 LANDSCAP 1,028.16 2,000.00 1,875.00 383.92 2,000.00 2,000.00 .0% SF341O 4265 CONFERNCE 845.88 500.00 645.00 645.00 645.00 845.00 69.0% SF341O 4311 COPIER 1,601.04 2,650.00 3,699.96 3,699.96 3,699.96 2,650.00 .0% TOTAL FIRE 2,381,706.96 2,648,096.00 2,653,050.50 2,018,966.07 2,379,724.66 2,706,342.00 2.2% TOTAL Fire 2,381,706.96 2,648,096.00 2,653,050.50 2,018,966.07 2,379,724.66 2,706,342.00 2.2% GRAND TOTAL 2,381,706.96 2,648,096.00 2,653,050.50 2,018,966.07 2,379,724.66 2,706,342.00 2.2% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:30 Page 2 user: 5465tyogman Program ID: bgnyrpts 125 TOWN OF MAMARONECK GARBAGE DISTRICT DEPARTMENTAL MISSION The Town of Mamaroneck and Village of Larchmont created the Larchmont Mamaroneck Joint Garbage Disposal Commission(Commission) by an act of the New York State Legislature in 1938 as a shared service for garbage collection. The Town and the Village own their respective sanitation vehicles. The Town 's Garbage District budgets for the Town's share of the Commission's budget,vehicle repairs, insurance and tax certioraris. The Commission is committed to providing waste management and recycling services of the highest quality,delivered in a professional manner to our customers in the Town of Mamaroneck and the Village of Larchmont, utilizing environmentally sensitive equipment that is safe,efficient,reliable,and appropriate to the work performed. In carrying out our mission, we intend to provide and maintain the best possible work environment for our employees. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Commission provides waste management and recycling collection services to over 5,600 residential and commercial customers. Salaries/benefits and operating expenses are paid by the Commission and services are contracted to the Town of Mamaroneck and the Village of Larchmont. However, repair costs for the fleet are the responsibility of each municipality. 2024 ACCOMPLISHMENTS ➢ To provide more convenience to our customers,the Commission continued to offer for purchase waste and recycling receptacles at the Maxwell Avenue Facility. • Began investigating resident interest in curbside pickup of food waste. • Collaborated with Westchester County to host Mobile Shredder events for residents at the Maxwell Avenue Facility. • Tested the feasibility of implementing automated refuse collection vehicles into daily operations. ➢ Worked with the Sustainability Collaborative to offer food waste kits for sale at community events. 2025 GOALS ➢ Review of the organizational structure and/or efficiency of services offered by the Commission to determine the feasibility and effectiveness of transitioning to a new organization in 2025, as determined by the Town and Village Boards. • Review the use of automated refuse collection vehicles to improve operations and provide a safer work environment for employees. ➢ Begin to investigate enhanced food waste collections. 126 TOWN OF MAMARONECK - GARBAGE DISTRICT SUMMARY OF APPROPRIATIONS 2024 2024 Budget 2023 Adopted Adjusted 2024 2024 2025 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Garbage District SR8160 $ 2, ::,272 $ 2,346,530 $ 2,346,530 $ 1,896,627 $ 2,332,715 $ 2,684,409 14% TOTAL APPROPRIATIONS $ 2, ::,272 $ 2,346,530 $ 2,346,530 $ 1,896,627 $ 2,332,715 $ 2,684,409 14% 127 Town of Mamaroneck-NY 54652- ••:•.h 11111111S' � •. __ d, gig,f'P, m4yler erp solution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Garba.e District ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar Bud.etCHANGE SR8160 GARBAGE 5R8160 4029 VEH RPRS 70,577.29 86,075.00 85,890.31 18,896.82 86,075.00 80,000.00 -7.1% 5R8160 4052 TAX CERTS 776.43 15,000.00 15,000.00 .00 1,000.00 950.00 -93.7% SR8160 4059 LIAB INS 36,109.82 39,000.00 39,184.69 39,184.69 39,185.00 41,033.00 5.2% SR8160 4251 JOINT comm 2,280,807.96 2,206,455.00 2,206,455.00 1,838,545.00 2,206,455.00 2,562,426.00 16.1% TOTAL GARBAGE 2,388,271.50 2,346,530.00 2,346,530.00 1,896,626.51 2,332,715.00 2,684,409.00 14.4% TOTAL Garbage District 2,388,271.50 2,346,530.00 2,346,530.00 1,896,626.51 2,332,715.00 2,684,409.00 14.4% GRAND TOTAL 2,388,271.50 2,346,530.00 2,346,530.00 1,896,626.51 2,332,715.00 2,684,409.00 14.4% ** END OF REPORT - Generated by Tracy YOgman ** Report generated: 11/04/2024 16:32 Page 1 user: 5465tyogman Program ID: bgnyrpts 128 TOWN OF MAMARONECK ZD HIGHWAY DEPARTMENT John Barreto,General Foreman John Galli, Fleet Manager DEPARTMENTAL MISSION The Highway Department strives to maintain, improve and provide services to keep the Town's residents safe. These services include, maintaining roadways and parks,trees and cemeteries, snow removal, leaf collection, operating and maintaining the street lighting system, maintaining off-street parking lots,the Town's sewer system and the maintenance of all Town vehicles and equipment. In addition,the Highway Department responds to emergencies that impact the Town's infrastructure. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Highway Department is responsible for maintaining the infrastructure and associated roadwork within the unincorporated area of the Town.The Department performs a wide array of tasks pertaining to routine maintenance, seasonal activities,such as leaf collection and snow removal and special projects.The department may engage outside contractors,when necessary for specific projects. Purchasing and maintaining equipment and vehicles is a critical function of the department. The department also handles the issuance of street permits, including the inspections for work performed within the Town's right-of-way. The primary objective of the Highway Department is to provide residents and the public with safe and well-maintained streets and roads.Through sound and prudent financial administration,the Highway Department has been able to deliver these services at a time when there are limited resources. A variety of factors influence the work needed on roads and drainage systems throughout their service life. In addition to normal wear and tear associated with usage,there are environmental factors such as snow, ice, rain and dramatic fluctuations in temperature that take a toll on existing systems. The weather freeze-thaw cycle is particularly damaging to roads.This has proven to weaken subgrades and bring about a more rapid deterioration of the road pavement. In addition to planned improvements, a major responsibility of this department is to respond to requests from residents and Town, County,State and Federal officials. The Highway Department provides the following Townwide services: Highway Administration: Provides administrative services for the department, issues street opening permits and handles inquiries from residents,Town officials and the public. Traffic Control: Maintains four(4)traffic lights,street painting and two thousand two hundred (2,200) traffic signs to ensure safety on all Town roads and compliance with traffic regulations. Conducts traffic studies and field investigations to improve vehicle and pedestrian safety. 129 TOWN OF MAMARONECK HIGHWAY DEPARTMENT John Barreto,General Foreman John Galli,Fleet Manager OPERATING ENVIRONMENT/WORKLOAD INDICATORS (CONT) Road Maintenance: Performs repairs and maintenance for approximately forty-four (44) miles of roadways,storm water management,collection of approximately two thousand four hundred(2,400)tons of leaves, emergency roadwork,sidewalk repairs and replacement and street cleaning. Central Garage: Provides fleet maintenance and repair services for Town vehicles and sanitation trucks owned by the Town and the Village of Larchmont. In an effort to expand cost effective shared services to other entities, in 2018,the Town began servicing Village of Larchmont sanitation trucks and, in 2019,the Town started fueling vehicles for the Mamaroneck School District. Parks/Tree Maintenance: Maintains all road shoulders and medians, including the four thousand nine hundred (4,900)trees along the roads, ninety-three (93) acres of park grounds and three point two (3.2) miles of trails in the conservation areas and Town rights-of-way. Pruning, measuring, planting, trimming and removal of dead trees are among the tasks the department handles. This includes cutting grass, pruning, planting brush and collecting trash in parks, trails and parking lots. Provides annual leaf collection, periodic ecological plantings and landscaping projects throughout the Town. Setup of special events is also the responsibility of the Parks and Tree Maintenance crew. Snow and Ice Removal: The Highway Department is responsible for the removal of snow and ice from forty-three(43) miles of roads and sidewalks to provide for the safe and orderly movement of emergency equipment, vehicle traffic and pedestrians throughout the Town during winter months. In accordance with Westchester County and New York State agreements, the department also removes snow and ice from County and State roads located in the Town. Street Lighting: Operates and maintains one thousand three hundred (1,300) street lighting fixtures throughout the Town. Off-Street Parking: Provides and maintains the commuter parking lots. Also responsible for the collection and maintenance of parking pay stations and infrastructure maintenance. Sewer District: Operates and maintains fifty-seven and a half(57%) miles of the sanitary sewer system, which includes six hundred fifty(650)manholes and a pump station. Services include cleaning sewer lines, camera inspections, preventative maintenance, manhole replacements and repair. In addition, the department performs work as required by the Sanitary Sewer Evaluation Study. Cemeteries: Maintains eight (8) historic cemeteries in the Town through landscaping, masonry and beautification. 130 TOWN OF MAMARONECK ROAD WORK w HIGHWAY DEPARTMENT John Barreto,General Foreman John Galli, Fleet Manager 2024 ACCOMPLISHMENTS ➢ New 330 feet of guard rail installed on Old White Plains Road ➢ Filled in potholes using more than 250 tons of asphalt ➢ Upgraded 226 signs for compliance with regulations that require minimum levels of reflectivity • Cleaned and/or repaired approximately 500 catch basins—10%of Town sewer lines inspected ➢ Maintained and repaired Town vehicles and Village of Larchmont's sanitation trucks • Implemented the fleet management system to enhance reporting and provide more fleet data ➢ Installed the First Responders Memorial dedication ➢ Completed over 300 work orders ➢ Implemented new Munis software for work orders ➢ Installed two AED Lifepacks for the Recreation Department ➢ Installed EV charging station at Town Yard • Implemented new brine production system with the Village of Mamaroneck 2025 GOALS • Increase or maintain the number of roads to be repaired ➢ Increase the repair and replacement of sidewalks and curbs ➢ Replace lighting with LED on Vine Street Enhance the lighting on West Brookside Drive ➢ Perform in-house vehicle and equipment repairs and maintenance ➢ Implement software program for vehicle maintenance and fuel management ➢ Inspect 10%of the Town's sewer lines utilizing the camera truck ➢ Replace the valve and controls at the reservoir SUMMARY OF REVENUES 2024 2024 — 2023 Adopted Adjusted 2024 2024 2025 %Increase Budget Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) B3310-2770 $129 - - $ 31 31 - - DB5110-2650/65 $ 36,342 $ 16,500 $ 16,500 2,543 $ 22,543 $ 31,500 90.91% DB2209-2808 507,356 526,218 526,218 206,609 425,410 453,500 -13.82% DB2300/2213 21,110 25,000 25,000 28,829 28,829 25,000 0.00% SL2680 9,043 - 5,431 - - - 0.00% SS2120 698,032 756,600 756,600 293,256 756,600 773,000 2.17% SS2374 9,712 - - - - - 0.00% $ 1,281,724 $ 1,324,318 $ 1,329,749 $ 531,268 $ 1,233,413 $ 1,283,000 -3.12% 131 TOWN OF MAMARONECK ROAD K ' HIGHWAY DEPARTMENT John Barreto,General Foreman John Galli, Fleet Manager SUMMARY OF APPROPRIATIONS 2024 2024 Budget 2023 Adopted Adjusted 2024 2024 2025 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Highway Administration A5010 $ 3,940 $ 7,300 $ 11,258 $ 4,358 $ 8,258 $ 6,800 -6.85% Traffic Control 83310 120,743 129,420 129,420 87,920 117,863 114,625 -11.43% Road Maintenance DB5110 1,777,148 2,029,581 2,039,877 1,570,001 1,984,482 2,070,267 2.00% Central Garage 085130 1,259,881 1,346,391 1,364,637 1,138,549 1,317,088 1,445,146 7.33% Parks/Tree Maintenance DB5140 103,785 128,475 128,475 104,878 131,050 143,070 11.36% Snow Removal DB5142 96,296 348,000 348,030 213,629 226,360 296,503 -14.80% Street Lighting District SL5182 135,987 162,278 167,709 134,691 160,929 181,803 12.03% Off Street Parking-Townwide A5650 3,822 13,900 13,900 4,320 10,700 12,900 -7.19% Off Street Parking-Part Town 85650 18,176 34,060 34,060 15,094 26,550 29,550 -13.24% Sewer District SS8120 127,774 277,173 277,173 117,990 166,464 316,373 14.14% Cemeteries A8810 19,613 20,000 20,000 19,210 20,000 22,600 13.00% TOTAL APPROPRIATIONS $ 3,667,165 $4,496,578 $4,534,509 $ 3,410,640 $ 4,169,744 $ 4,639,634 3.18% PERFORMANCE MEASURES 2020 2021 2022 2023 2024 2025 Item Actual Actual Actual Actual Estimate Estimate 1 Highway work orders completed 461 380 371 375 375 375 2 Signs replaced 110 145 151 226 230 250 3 Roads resurfaced 4 9 9 14 21 20 4 Catch basins replaced/repaired 88 75 52 50 60 60 5 Catch basins cleaned 470 450 480 446 500 500 6 Sewer lines inspected 1% 11% 10% 7 Streetlights replaced/repaired 90 82 100 54 80 100 8 Vehicles and equipment serviced 575 565 575 575 575 575 132 TOWN OF MAMARONECK ROAD L WORN HIGHWAY DEPARTMENT John Barreto,General Foreman John Galli, Fleet Manager 2025 FULL-TIME POSITION SUMMARY 2023 2024 2025 2025 Budgeted Budgeted Budgeted Dept Position# Title GROUP 1 STEP Budget Positions Positions Positions 3310 100957001 Maint Mech-Sign&Mark CSEA III/8 $ 48,920 0.60 0.60 0.60 Subtotal B3310 $ 48,920 0.60 0.60 0.60 5110 400420001 General Foreman MGMT $ 124,114 0.93 0.93 0.93 5110 410422001 Labor Foreman MGMT 88,168 0.80 0.80 0.80 5110 100650001 Sewer Maint Foreman CSEA N/8 42,699 0.50 0.50 0.50 5110 100425001 Laborer CSEA I/6 63,091 1.00 1.00 1.00 5110 100425002 Laborer CSEA I/8 75,507 1.00 1.00 _ 1.00 5110 100425003 Laborer CSEA I/6 63,631 1.00 1.00 1.00 5110 100423001 Skilled Laborer CSEA II/8 39,261 1.00 0.50 0.50 5110 100423002 Skilled Laborer CSEA 11/8 39,261 0.50 0.50 0.50 5110 100427001 ME0 I CSEA II/8 69,115 1.00 1.00 1.00 5110 100427003 ME0 I CSEA II/8 78,522 1.00 1.00 1.00 5110 100427002 ME0 I CSEA II/8 78,522 1.00 1.00 1.00 5110 100427008 MEO II CSEA III/8 81,534 0.50 1.00 1.00 5110 100427006 MEO II CSEA III/8 81,534 1.00 1.00 1.00 5110 100427007 ME0 II CSEA III/8 81,534 1.00 1.00 1.00 5110 100957001 Maint Mech-Sign&Mark CSEA III/8 32,614 0.40 0.40 0.40 5110 100286001 Park Foreman CSEA IV/8 85,398 1.00 1.00 1.00 5110 100486001 Tree Trimmer CSEA III/8 81,534 1.00 1.00 1.00 5110 100486002 Tree Trimmer CSEA III/8 81,534 1.00 1.00 1.00 5110 100750001 Office Assistant CSEA III/8 51,150 0.80 1.60 0.80 Out of Title 5,000 Subtotal DB5110 $ 1,343,723 16.43 17.23 16.43 5130 400441001 Lead Maint Mechanic MNGMT $ 128,154 1.00 1.00 1.00 5130 100481001 Auto Mechanic CSEA-IV/8 85,398 1.00 1.00 1.00 5130 100481002 Auto Mechanic CSEA-IV/8 85,398 1.00 1.00 1.00 5130 100481003 Auto Mechanic CSEA-IV/8 85,398 1.00 1.00 1.00 5130 100481004 Auto Mechanic CSEA-IV/8 85,398 1.00 1.00 1.00 Outo of Title - $ 5,000 - - - Subtotal DB5130 $ 474,746 r 5.00 r 5.00 5.00 5182 100423002 Skilled Laborer CSEA 11/8 $ 39,261 0.50 0.50 5182 400422001 Labor Foreman MNGMT 22,042 0.20 0.20 0.20 5182 - Laborer CSEA 1/7 0.50 - - Subtotal SL5182 $ 61,303 0.70 0.70 0.70 8120 400420001 General Foreman MNGMT $ 9,342 0.07 0.07 0.07 8120 100650001 Sewer Maint Foremen CSEA MI 8 42,699 0.50 0.50 0.50 8120 - MEO I CSEA II/8 _ 0.50 - - 8120 100423001 Skilled Laborer CSEA II/8 39,261 0.50 0.50 Subtotal SS8120 r$ 91,302 1.07 1.07 1.07 TOTAL FULL-TIME $ 2,019,994 23.80 24.60 23.80 133 TOWN OF MAMARONECK ROAD WORK '` T HIGHWAY DEPARTMENT John Barreto,General Foreman John Galli, Fleet Manager 2025 PART-TIME POSITION SUMMARY 2023 2024 2025 Group/ 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title Step Hourly Budget Positions Positions Positions DB 5110 600425008 Seasonal Laborers-Summer PS $20.00/hr $ 17,600 - 2.00 2.00 DB 5110 600425008 Seasonal Laborers-Fall PS $20.00/hr 17,600 4.00 2.00 2.00 Subtotal DB5110-1021 35,200 4.00 4.00 4.00 DB 5130 600425009 Laborer PA $21.06/hr 23,166 2.00 3.00 2.00 DB 5130 600481005 Auto Mechanic PA $39.14/hr 31,334 - - 1.00 Subtotal DB5130-1021 54,500 2.00 r 3.00 3.00 DB 5140 Laborer PA 500 - - 1.00 Subtotal DB5142.1021 500 - - 1.00 A 5650 600425002 Laborer-Meter Maintenance PA $29.50/hr 3,700 1.00 0.50 0.50 Subtotal A5650.1021 3,700 1.00 0.50 0.50 B 3310 600425010 Laborer-Signs PA $35.00/hr 1,000 1.00 1.00 1.00 Subtotal B3310.1021 1,000 1.00 1.00 1.00 B 5650 600425002 Laborer-Meter Maintenance PA $29.50/hr 8,600 1.00 0.50 0.50 Subtotal B5650.1021 8,600 1.00 0.50 0.50 TOTAL PARTTIME-HIGHWAY $ 103,500 9.00 9.00 10.00 DEPARTMENTAL TOTAL $ 2,123,494 32.80 32.80 33.80 134 • Town of Mamaroneck -NY 54652- m t • •y.•.. munis• .�z: cps"e4'N ,a •-..r:R,8 ler er NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25010 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Part Town ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd.etCHANGE B3310 TRAFFC CONTROL B3310 2770 BUSREV -129.27 .00 .00 -30.97 -30.97 .00 .0% TOTAL TRAFFC CONTROL -129.27 .00 .00 -30.97 -30.97 .00 .0% TOTAL Part Town -129.27 .00 .00 -30.97 -30.97 .00 .0% DB5110 ROAD MAINT DB5110 2650 SCRAPREVNU -2,268.70 -1,500.00 -1,500.00 -2,542.95 -2,542.95 -1,500.00 .0% DB5110 2705 GIFTS -788.42 .00 .00 .00 .00 .00 .0% TOTAL ROAD MAINT -3,057.12 -1,500.00 -1,500.00 -2,542.95 -2,542.95 -1,500.00 .0% DB5130 CENTRAL GARAGE DB5130 2210 VEHFUELOTH -130,541.59 -115,800.00 -115,800.00 -43,064.58 -82,410.00 -88,000.00 -24.0% DB5130 2211 VMAINTOTHR -82,101.28 -75,000.00 -75,000.00 -31,400.31 -73,000.00 -25,000.00 -66.7% DB5130 2665 SALE EQUIP -33,285.00 -15,000.00 -15,000.00 .00 -20,000.00 -30,000.00 100.0% DB5130 2801 VFUELTWNWD -40,030.66 -113,470.00 -113,470.00 -35,351.51 -70,000.00 -97,500.00 -14.1% DB5130 2802 V FUEL-6 -694.00 .00 .00 .00 .00 .00 .0% DB5130 2808 VEHMAINTTW -249,260.59 -221,948.00 -221,948.00 -96,792.49 -200,000.00 -243,000.00 9.5% DB5130 2811 VEHICLEHWY -4,727.48 .00 .00 .00 .00 .00 .0% TOTAL CENTRAL GARAGE -540,640.60 -541,218.00 -541,218.00 -206,608.89 -445,410.00 -483,500.00 -10.7% DB5142 SNOW REMOVAL DB5142 2213 ROAD SVCES 2,400.00 .00 .00 .00 .00 .00 .0% DB5142 2300 SNOW REMVL -23,509.54 -25,000.00 -25,000.00 -28,828.62 -28,828.62 -25,000.00 .0% TOTAL SNOW REMOVAL -21,109.54 -25,000.00 -25,000.00 -28,828.62 -28,828.62 -25,000.00 .0% TOTAL Highway -564,807.26 -567,718.00 -567,718.00 -237,980.46 -476,781.57 -510,000.00 -10.2% SL5182 STREETLIGHT 5L5182 2680 INS REC -9,043.34 .00 -5,431.23 .00 .00 .00 .0% TOTAL STREETLIGHT -9,043.34 .00 -5,431.23 .00 .00 .00 .0% TOTAL street-lighting -9,043.34 .00 -5,431.23 .00 .00 .00 .0% 558120 SEWER DISTRICT 558120 2120 SEWER RENT -698,032.41 -756,600.00 -756,600.00 293,255.58 -756,600.00 773,000.00 2.2% 558120 2374 SEWER SVC- -9,711.66 .00 .00 .00 .00 .00 .0% TOTAL SEWER DISTRICT -707,744.07 -756,600.00 -756,600.00 -293,255.58 -756,600.00 -773,000.00 2.2% TOTAL Sewer -707,744.07 -756,600.00 -756,600.00 -293,255.58 -756,600.00 -773,000.00 2.2% GRAND TOTAL -1,281,723.94 -1,324,318.00 -1,329,749.23 -531,267.01 -1,233,412.54 -1,283,000.00 -3.1% ** END OF REPORT - Generated by Tracy YOgman ** Report generated: 11/04/2024 16.33 user: 5465tyogman Page 1 Program ID: bony rats 135 T •• is Town of Mamaroneck-NY 54652- ••:;'. ml1 • -;,le tyler erp solutiooUEo n NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Prellminar BUd•etCHANGE A5010 HIGHWAYADM A5010 4017 SEMINARS 115.00 3,000.00 3,000.00 .00 .00 3,000.00 .0% A5010 4019 DUES/PUBS 300.00 800.00 800.00 400.00 800.00 800.00 .0% A5010 4035 CONS SVCES 3,525.00 .00 3,957.50 3,957.50 3,957.50 .00 .0% A5010 4241 BRDGE RPR .00 3,500.00 3,500.00 .00 3,500.00 3,000.00 -14.3% TOTAL HIGHWAYADM 3,940.00 7,300.00 11,257.50 4,357.50 8,257.50 6,800.00 -6.8% A5650 OFFST PKNG A5650 1021 SALRY-PT 3,106.60 5,000.00 5,000.00 2,687.45 5,000.00 3,700.00 -26.0% A5650 4041 METER RPRS 65.96 500.00 500.00 .00 500.00 500.00 .0% A5650 4042 DECALS 27.00 1,050.00 1,050.00 948.36 1,050.00 1,050.00 .0% A5650 4043 SIGN SUPPS .00 1,200.00 1,200.00 .00 500.00 1,200.00 .0% A5650 4047 SNOW REMVL .00 3,000.00 3,000.00 .00 2,000.00 3,000.00 .0% A5650 4144 GEN REPRS 622.00 3,000.00 3,000.00 684.00 1,500.00 3,300.00 10.0% A5650 4271 RENT EXP .00 150.00 150.00 .00 150.00 150.00 .0% TOTAL OFFST PKNG 3,821.56 13,900.00 13,900.00 4,319.81 10,700.00 12,900.00 -7.2% A8810 CEMETERIES A8810 4002 SVCE cry 15,600.00 16,000.00 16,000.00 16,000.00 16,000.00 17,600.00 10.0% A8810 4100 GR R&M 4,013.39 4,000.00 4,000.00 3,209.99 4,000.00 5,000.00 25.0% TOTAL CEMETERIES 19,613.39 20,000.00 20,000.00 19,209.99 20,000.00 22,600.00 13.0% TOTAL General Fund 27,374.95 41,200.00 45,157.50 27,887.30 38,957.50 42,300.00 2.7% B3310 TRAFFC CONTROL B3310 1010 SALARIES 47,843.90 48,920.00 48,920.00 43,275.65 48,920.00 48,920.00 .0% B3310 1012 CLTH ALLW 270.00 270.00 270.00 270.00 270.00 .00 -100.0% B3310 1015 OVERTIME 3,475.25 5,000.00 5,574.80 8,491.80 8,491.80 5,000.00 .0% B3310 1016 LONGEVITY 630.00 630.00 630.00 630.00 630.00 705.00 11.9% B3310 1019 STIPEND 350.00 700.00 700.00 280.00 700.00 700.00 .0% B3310 1021 SALRY-PT 297.50 5,000.00 4,425.20 .00 1,000.00 1,000.00 -80.0% B3310 2102 MISC EQUIP 262.44 3,000.00 3,000.00 4,051.35 4,051.35 3,000.00 .0% B3310 2105 UNIFORMS 292.65 300.00 300.00 245.91 300.00 300.00 .0% B3310 2128 SIGNS 16,491.94 17,500.00 17,500.00 9,335.55 17,500.00 17,500.00 .0% B3310 2129 TRFFIC SIG 30,684.64 7,500.00 7,500.00 1,155.91 5,000.00 7,500.00 .0% B3310 4003 ELECTRIC 133.36 1,600.00 1,600.00 .00 .00 .00 -100.0% B3310 4010 OP SPPLIES 3,545.37 7,000.00 7,000.00 3,387.80 5,000.00 7,000.00 .0% B3310 4035 CONS SVCES .00 .00 .00 .00 .00 .00 .0% B3310 4043 SIGN SUPPS 6,007.76 9,000.00 9,000.00 5,638.34 8,000.00 9,000.00 .0% Report generated: 11/04/2024 16.37 User: 5465tyognan Page 1 Program ID: bgnyrpts 136 • Town of Mamaroneck-NY 54652- L '•:•'•a 11IWI11S' _.. _ su" ••' 4per erp solution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 250,0 FY 5 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Part Town •a U. e• : 0 R • : 0 •4 A P . aN Pr-lim .r Bud•etCHANGE B3310 4058 R&M 731.21 4,000.00 4,000.00 1,125.10 3,000.00 3,000.00 -25.0% B3310 4202 STRTPAINT 9,727.35 18,000.00 18,000.00 10,032.66 15,000.00 10,000.00 -44.4% B3310 4203 BUS SHELTR .00 1,000.00 1,000.00 .00 .00 1,000.00 .0% TOTAL TRAFFC CONTROL 120,743.37 129,420.00 129,420.00 87,920.07 117,863.15 114,625.00 -11.4% B5650 OFFST PARKING B5650 1021 SALRY-PT 7,771.40 10,500.00 10,500.00 6,270.94 8,600.00 8,600.00 -18.1% B5650 4003 ELECTRIC 7,711.58 8,610.00 8,610.00 6,411.09 8,000.00 9,000.00 4.5% B5650 4041 METER RPRS 1,831.00 8,000.00 8,000.00 1,825.79 3,000.00 6,000.00 -25.0% B5650 4042 DECALS .00 1,200.00 1,200.00 482.60 1,200.00 1,200.00 .0% B5650 4043 SIGN SUPPS .00 750.00 750.00 .00 750.00 750.00 .0% B5650 4144 GEN REPRS 862.41 5,000.00 5,000.00 103.47 5,000.00 4,000.00 -20.0% TOTAL OFFST PARKING 18,176.39 34,060.00 34,060.00 15,093.89 26,550.00 29,550.00 -13.2% TOTAL Part Town 138,919.76 163,480.00 163,480.00 103,013.96 144,413.15 144,175.00 -11.8% DB5110 ROAD MAINT DB5110 1010 SALARIES 1,265,929.51 1,372,754.00 1,372,754.00 1,176,009.93 1,372,931.00 1,343,723.00 -2.1% DB5110 1012 CLOTHING 7,033.50 7,484.00 7,484.00 7,033.50 7,033.50 7,304.00 -2.4% DB5110 1015 OVERTIME 68,882.34 79,500.00 79,500.00 58,819.01 79,500.00 79,500.00 .0% DB5110 1016 LONGEVITY 11,880.25 12,180.00 12,180.00 12,180.25 12,180.00 12,330.00 1.2% DB5110 1018 SICK INCTV 1,800.00 1,400.00 1,400.00 .00 1,400.00 1,400.00 .0% DB5110 1019 STIPEND 4,300.00 1,950.00 1,950.00 1,950.00 1,950.00 1,950.00 .0% DB5110 1021 SALRY-PT 22,560.00 32,100.00 32,100.00 13,840.00 32,100.00 35,200.00 9.7% DB5110 1030 MED BYOUT 4,000.00 12,000.00 12,000.00 12,000.00 12,000.00 4,000.00 -66.7% DB5110 2102 MISC EQUIP 1,634.68 6,000.00 6,000.00 1,108.08 5,000.00 6,000.00 .0% DB5110 2105 UNIFORMS 4,562.22 4,500.00 4,500.00 3,770.61 4,500.00 4,500.00 .0% DB5110 2108 FURNITURE .00 800.00 800.00 .00 .00 800.00 .0% DB5110 4001 TELEPHONE 9,799.24 13,960.00 13,960.00 11,630.00 13,960.00 13,960.00 .0% DB5110 4002 SERVCONTRC 566.31 4,000.00 4,000.00 .00 .00 .00 -100.0% DB5110 4003 ELECTRICTY 20,041.40 24,000.00 24,000.00 17,551.24 22,000.00 24,000.00 .0% DB5110 4008 WATER 1,497.93 3,700.00 3,700.00 2,189.09 3,700.00 3,700.00 .0% DB5110 4010 oP SUPPLS 11,163.56 22,000.00 22,000.00 10,080.42 22,000.00 22,000.00 .0% DB5110 4017 SEMINAR 880.00 9,500.00 9,500.00 3,015.00 5,000.00 7,000.00 -26.3% DB5110 4029 VEH RPRS .00 .00 .00 .00 .00 .00 .0% DB5110 4034 MISC. EXP .00 .00 .00 .00 .00 .00 .0% DB5110 4050 CONTGNCY .00 12,853.00 12,853.00 .00 .00 99,000.00 670.2% DB5110 4052 TAX CERTS 1,772.97 10,000.00 10,000.00 .00 5,000.00 5,000.00 -50.0% DB5110 4055 NATRL GAS 28,357.11 45,000.00 45,000.00 17,854.69 30,000.00 35,000.00 -22.2% DB5110 4059 LIAB INS 108,508.73 116,000.00 116,809.00 115,778.00 117,031.00 120,000.00 3.4% DB5110 4228 CTCH BASIN 7,601.69 20,000.00 20,000.00 1,665.22 10,000.00 20,000.00 .0% DB5110 4229 DRAINAGE 9,500.00 20,000.00 20,000.00 9,942.17 20,000.00 20,000.00 .0% Report generated: 11/04/2024 16:37 Page 2 User: 5465tyogman Program ID: bgnyrpts 137 • Town of Mamaroneck-NY 54652- ••:•:'. mIInIS' „ - • atylererpsow6oe NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY 5 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Hl.hWa ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar Bud.etCHANGE DB5110 4232 PATCHING 19,432.54 30,000.00 30,000.00 28,159.27 30,000.00 33,000.00 10.0% DB511O 4233 SIDEWALK 4,624.06 15,000.00 15,000.00 3,050.50 15,000.00 15,000.00 .0% DB5110 4234 CURBS 181.35 4,000.00 4,000.00 297.92 3,000.00 4,000.00 .0% DB5110 4235 STRT CLNG 30,840.00 43,200.00 53,496.00 48,560.00 53,496.00 43,200.00 .0% DB5110 4236 BLDG REPS 7,821.98 20,000.00 20,000.00 13,316.12 20,000.00 20,000.00 .0% DB511O 4240 ROAD WALLS 15,049.08 5,000.00 5,000.00 200.00 5,000.00 5,000.00 .0% DB511O 4243 OUTSDE sv 1,250.00 3,500.00 2,691.00 .00 3,500.00 3,500.00 .0% DB511O 4275 ORG WASTE 105,677.18 77,200.00 77,200.00 .00 77,200.00 80,200.00 3.9% TOTAL ROAD MAINT 1,777,147.63 2,029,581.00 2,039,877.00 1,570,001.02 1,984,481.50 2,070,267.00 2.0% DB513O CENTRAL GARAGE DB513O 1010 SALARIES 464,974.57 474,746.00 474,746.00 422,775.92 473,356.00 474,746.00 .0% DB5130 1012 CLOTHING 2,250.00 2,250.00 2,250.00 2,250.00 2,250.00 2,250.00 .0% DB5130 1014 TOOL ALL 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 .0% DB5130 1015 OVERTIME 41,026.89 50,000.00 50,000.00 45,008.42 50,000.00 55,000.00 10.0% DB5130 1016 LONGEVITY 3,575.00 3,825.00 3,825.00 3,825.00 3,825.00 3,950.00 3.3% DB513O 1018 SICK INC 400.00 1,200.00 1,200.00 .00 1,200.00 1,200.00 .0% DB513O 1019 STIPEND 4,200.00 4,200.00 4,200.00 4,200.00 4,200.00 4,200.00 .0% DB513O 1021 SALRY-PT 30,788.00 41,600.00 41,600.00 39,656.00 41,600.00 54,500.00 31.0% DB513O 2102 MISC EQUIP 12,199.15 12,120.00 12,120.00 8,297.49 12,120.00 17,500.00 44.4% DB513O 2105 UNIFORMS 2,048.51 2,000.00 2,000.00 1,721.37 2,000.00 2,000.00 .0% DB5130 2108 FURNITURE 799.98 800.00 800.00 122.99 800.00 800.00 .0% DB513O 4001 TELEPHONE .00 .00 .00 .00 .00 .00 .0% DB513O 4002 SVCE CTS .00 .00 .00 235.00 236.50 6,000.00 .0% DB513O 4004 GASOLINE 112,036.85 149,650.00 106,718.44 77,026.36 110,000.00 125,000.00 -16.5% DB513O 4006 DIESEL FL 115,330.18 165,000.00 149,554.22 75,381.37 110,000.00 125,000.00 -24.2% D8513O 4010 OP SUPPLS 29,636.02 28,000.00 34,000.00 33,434.20 35,000.00 30,000.00 7.1% DB513O 4017 SEMINARS 669.00 9,000.00 9,000.00 733.00 2,000.00 9,000.00 .0% DB5130 4033 EQUIP REP 10,331.73 6,500.00 16,174.94 16,412.70 15,000.00 15,000.00 130.8% DB513O 4035 CONS SVCES .00 .00 .00 .00 .00 8,000.00 .0% DB513O 4050 CONTGNCY .00 15,000.00 .00 .00 .00 58,500.00 290.0% DB513O 4063 AUTO FLUID 14,580.41 16,000.00 16,000.00 10,649.32 16,000.00 16,000.00 .0% DB513O 4237 AUTO PARTS 265,218.85 250,000.00 260,341.58 248,875.06 265,000.00 275,000.00 10.0% DB5130 4242 TIRES 55,732.25 58,000.00 58,000.00 42,034.15 60,000.00 62,000.00 6.9% DB5130 4243 OUTSIDE SV 89,944.17 47,000.00 112,606.61 103,571.26 105,000.00 90,000.00 91.5% DB513O 4244 RADIO REP 2,639.07 6,000.00 8,000.00 839.44 6,000.00 8,000.00 .0% TOTAL CENTRAL GARAGE 1,259,880.63 1,346,391.00 1,364,636.79 1,138,549.05 1,317,087.50 1,445,146.00 7.3% D8514O PARKS/TREE MAINTENANCE DB514O 2102 MISC EQUIP 7,693.26 10,000.00 10,000.00 8,042.77 10,000.00 10,000.00 .0% DB514O 2105 UNIFORMS 2,243.61 2,400.00 2,400.00 1,885.31 2,400.00 2,400.00 .0% DB514O 4002 SERV CTS 20,800.00 21,400.00 21,966.00 21,966.00 24,000.00 24,610.00 15.0% Report generated: 11/04/2024 16:37 user: 5465tyogman Page 3 Program ID: bgnyrpts 138 Town of Mamaroneck-NY 54652- � -� '•.�'•. 111unis. '�., -f, .»8241er erp 501ulion NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Hi.hwa ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar Bud•etCHANGE DB5140 4003 ELECTRICTY 3,477.16 4,000.00 4,000.00 2,363.16 4,000.00 4,000.00 .0% DB5140 4005 HEAT FUEL 7,257.14 12,000.00 9,199.00 5,131.98 10,000.00 12,000.00 .0% DB5140 4008 WATER 3,502.45 7,500.00 7,500.00 3,814.08 7,500.00 7,500.00 .0% DB5140 4010 OP SUPPLS 15,191.99 18,000.00 18,000.00 11,545.75 18,000.00 18,000.00 .0% DB5140 4017 SEMINARS 2,060.00 1,575.00 1,810.00 1,810.00 1,810.00 2,100.00 33.3% DB5140 4029 VEH RPRS 1,289.70 .00 .00 .00 .00 .00 .0% DB5140 4050 CONT .00 .00 .00 .00 .00 .00 .0% DB5140 4243 OUTSIDE SV 29,875.55 35,000.00 40,000.00 38,995.00 38,000.00 45,500.00 30.0% DB5140 4245 EQUIP REP 1,320.08 4,000.00 4,000.00 1,661.26 4,000.00 4,000.00 .0% DB5140 4246 BLDG MAINT 2,455.53 4,000.00 2,000.00 863.01 4,000.00 4,000.00 .0% DB5140 4247 SEWER TAX 3,824.25 5,000.00 4,000.00 3,739.66 3,740.00 5,000.00 .0% DB5140 4248 EXTERMINTG 2,794.00 3,600.00 3,600.00 3,060.00 3,600.00 3,960.00 10.0% TOTAL PARKS/TREE MAINTENANCE 103,784.72 128,475.00 128,475.00 104,877.98 131,050.00 143,070.00 11.4% 085142 SNOW REMOVAL DB5142 1015 OVERTIME 23,479.14 150,000.00 149,640.00 39,776.40 75,000.00 100,000.00 -33.3% DB5142 1021 SALRY-PT .00 .00 360.00 360.00 360.00 500.00 .0% DB5142 2102 MISC EQUIP .00 5,000.00 5,000.00 129.90 3,000.00 5,000.00 .0% DB5142 4002 SERV CTS .00 5,000.00 5,000.00 .00 .00 3,000.00 -40.0% DB5142 4050 CONT .00 10,000.00 7,216.27 .00 10,000.00 10,000.00 .0% DB5142 4245 EQUIP REP 2,063.06 18,000.00 18,000.00 10,578.58 18,000.00 18,000.00 .0% DB5142 4250 ROCK SALT 70,754.04 160,000.00 162,783.73 162,783.73 120,000.00 160,000.00 .0% TOTAL SNOW REMOVAL 96,296.24 348,000.00 348,000.00 213,628.61 226,360.00 296,500.00 -14.8% TOTAL Highway 3,237,109.22 3,852,447.00 3,880,988.79 3,027,056.66 3,658,979.00 3,954,983.00 2.7% SL5182 STREETLIGHT SL5182 1010 SALARIES 55,691.14 61,303.00 61,303.00 54,093.96 61,168.00 61,303.00 .0% SL5182 1012 CLTH ALLW 315.00 315.00 315.00 315.00 315.00 315.00 .0% SL5182 1015 OVERTIME 1,064.22 1,500.00 1,500.00 679.53 1,500.00 1,500.00 .0% SL5182 1016 LONGEVITY 210.00 210.00 210.00 210.00 210.00 235.00 11.9% SL5182 1018 SICK INCTV .00 .00 .00 .00 .00 .00 .0% 5L5182 1019 STIPEND 375.00 750.00 750.00 750.00 750.00 750.00 .0% SL5182 2105 UNIFORMS 195.10 200.00 200.00 163.94 200.00 200.00 .0% SL5182 2132 LIGHT FIX 14,579.32 22,000.00 28,716.83 23,285.60 23,286.00 31,000.00 40.9% SL5182 4003 ELECTRIC 53,866.21 59,700.00 58,500.00 42,956.53 55,000.00 59,700.00 .0% SL5182 4010 OP SPPLIES 3,189.05 6,000.00 3,755.79 1,769.77 3,000.00 6,000.00 .0% sL5182 4029 VEH RPRS .00 .00 2,958.61 2,958.61 6,000.00 6,000.00 .0% 515182 4050 CONT .00 .00 .00 .00 .00 3,500.00 .0% SL5182 4052 TAX CERTS 106.26 2,000.00 .00 .00 500.00 2,000.00 .0% SL5182 4058 R&M 1,073.22 2,800.00 2,800.00 2,034.49 2,800.00 2,800.00 .0% SL5182 4059 LIAB INS 4,644.03 5,000.00 5,000.00 4,916.22 5,000.00 5,300.00 6.0% Report generated: 11/04/2024 16:37 Page 4 User: 5465tyogman bgny Program iD: bgnyrpts 139 • J. Town of Mamaroneck-NY 54652- � •..... mums• „may _r.peas,�,<• -- - - a tylcr,u solution Vic. '' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 5000 FY 5 OPERATING BUDGET PROJECTION FOR PERIOD 13 .000UNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Streetli•htin• ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd•etCHANGE SL5182 4064 VEH FUEL 678.39 500.00 1,700.00 557.72 1,200.00 1,200.00 140.0% TOTAL STREETLIGHT 135,986.94 162,278.00 167,709.23 134,691.37 160,929.00 181,803.00 12.0% TOTAL Streetlighting 135,986.94 162,278.00 167,709.23 134,691.37 160,929.00 181,803.00 12.0% SS8120 SEWER DISTRICT 558120 1010 SALARIES 88,990.50 91,302.00 91,302.00 80,767.03 91,302.00 91,302.00 .0% 558120 1012 CLTH ALLW 481.50 481.00 481.50 481.50 481.50 481.00 .0% 558120 1015 OVERTIME 5,727.17 8,200.00 8,199.50 2,297.68 5,000.00 8,200.00 .0% SS8120 1016 LONGEVITY 1,069.75 1,070.00 1,070.00 1,069.75 1,070.00 1,070.00 .0% 558120 1018 SICK INCTV 200.00 230.00 230.00 .00 230.00 230.00 .0% 558120 1019 STIPEND 375.00 750.00 750.00 750.00 750.00 750.00 .0% 558120 2102 MISC EQUIP 7,035.89 5,000.00 5,000.00 3,572.79 5,000.00 5,000.00 .0% SS8120 2105 UNIFORMS 487.74 440.00 440.00 409.84 440.00 440.00 .0% 558120 4003 ELECTRICTY 7,689.82 7,500.00 9,104.65 10,712.05 11,500.00 13,200.00 76.0% 5S8120 4008 WATER 171.24 200.00 200.00 161.19 200.00 400.00 100.0% Ss8120 4010 OP SUPPS 4,309.75 10,000.00 10,000.00 4,154.26 10,000.00 10,000.00 .0% SS8120 4017 SEMINARS .00 4,000.00 2,395.35 .00 .00 1,500.00 -62.5% SS8120 4029 VEHICLE RP 21.00 .00 2,000.00 1,081.89 2,000.00 2,000.00 .0% SS8120 4035 CONS SVCES .00 5,000.00 3,000.00 1,900.00 5,000.00 5,000.00 .0% 558120 4050 CONTGNCY .00 100,000.00 100,000.00 .00 .00 137,000.00 37.0% 558120 4052 TAX CERTS .00 500.00 459.90 .00 500.00 500.00 .0% s58120 4053 TV INSP 132.94 2,000.00 2,000.45 2,000.45 2,000.45 2,000.00 .0% 558120 4059 LIABILITY 5,647.70 6,000.00 6,039.65 6,039.65 6,040.00 6,500.00 8.3% 558120 4064 VEH FUEL 261.72 300.00 800.00 341.46 700.00 800.00 166.7% 558120 4246 BLDG MAINT .00 4,200.00 3,700.00 .00 2,000.00 2,000.00 -52.4% 558120 4253 SWRCONSTRN 1,087.10 15,000.00 15,000.00 .00 15,000.00 15,000.00 .0% 558120 4254 MANHOLES 1,835.50 12,000.00 12,000.00 .00 5,000.00 10,000.00 -16.7% 558120 4283 BLLNG SVCE 2,250.00 3,000.00 3,000.00 2,250.00 2,250.00 3,000.00 .0% TOTAL SEWER DISTRICT 127,774.32 277,173.00 277,173.00 117,989.54 166,463.95 316,373.00 14.1% TOTAL Sewer 127,774.32 277,173.00 277,173.00 117,989.54 166,463.95 316,373.00 14.1% GRAND TOTAL 3,667,165.19 4,496,578.00 4,534,508.52 3,410,638.83 4,169,742.60 4,639,634.00 3.2% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16.37 Page 5 user: 5465tyogman Program ID: b nYrPto 140 TOWN OF MAMARONECK (f `.. HUMAN RESOURCES Connie Green O'Donnell,Deputy Town Administrator DEPARTMENTAL MISSION Our mission is to be a proactive provider of quality professional human resources services to Town staff. Services include, but are not limited to,the development and administration of Town policies, employee recruitment,job classification and compensation, benefits administration, regulatory compliance, safety and risk management, employee training and development, as well as public and employee relations. OPERATING ENVIRONMENT/WORKLOAD INDICATORS As part of the Administration Office, the primary function of Human Resources is to provide support to Departments for them to accomplish their objectives. When open positions arise, work closely with the respective Department Head to ensure that we attract the best candidates for the position. We continually strive to offer appropriate training for departments in order to enhance their skills needed to provide quality services to residents. In addition, we handle the administration of the property and casualty insurance, Workers' Compensation, New York State Disability, FMLA, as well as certain aspects of administrating employee benefit plans. We also are involved in various Town projects, respond to inquiries from the public, and handle residents' issues and concerns. 2024 ACCOMPLISHMENTS - Involved in hiring process for six(6) new full-time employees and processed two(2) promotions. • Processed 200+seasonal and part time hires. ➢ Canvassed twelve(12)civil service lists from Westchester County Human Resources Department. ➢ Processed four(4)employee retirements and three (3)employee resignations. • Recorded and maintained employees' attendance records (management, non-union and CSEA). ➢ Coordinated New York State (NYS) required annual trainings, including NYS Sexual Harassment Prevention, Implicit Bias,Workplace Violence, Hazard Communication, and Bloodborne Pathogens through a combination of in-person sessions and an online training. • Processed a combined total of 61 Workers' Compensation, NYS Disability and General Liability claims. • Administered the COVID-19 Paid Sick Leave Benefit that continues to provide employees with additional paid sick leave for specific reasons related to COVID-19. • Conducted open enrollments for Aflac and MetLife Legal plan. 141 TOWN OF MAMARONECK NV' !Wool HUMAN RESOURCES Connie Green O'Donnell, Deputy Town Administrator 2025 GOALS r Conduct quarterly Safety Committee meetings. A- Develop a Workplace Violence Prevention Program to pair with the Workplace Violence Policy. r Develop a Hazard Communication—Right to Know Policy. ➢ Update the Administrative Manual. ➢ Provide training programs to further enhance employees' skills. ➢ Conduct required NYS annual trainings in-person and online. ➢ Implement MUNIS HR module. SUMMARY OF REVENUES 2024 2024 2024 Budget 2023 Adopted Adjusted Year-to- 2024 2025 %Increase DEPT Code Actual Budget Budget Date Projected Budget (Decrease) Reimb from Other Governments A2210 $ 5,000 $ 7,170 $ 7,170 $ 5,000 $ 5,000 $ 5,000 -30.26% TOTAL REVENUE $ 5,000 $ 7,170 $ 7,170 $ 5,000 $ 5,000 $ 5,000 -30,26% SUMMARY OF APPROPRIATIONS 2024 2024 Budget 2023 Adopted Adjusted 2024 2024 2025 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Human Resources A1430 $ 196,100 $ 219,925 $ 219,925 $ 156,731 $ 216,625 $ 188,600 -14.24% Specialltems-Evals 81900 - 5,000 5,000 3,480 5,000 5,000 0.00% TOTAL APPROPRIATIONS $ 196,100 $ 224,925 $ 224,925 $ 160,211 $ 221,625 $ 193,600 -13.93% 142 TOWN OF MAMARONECK e"" S HUMAN RESOURCES Connie Green O'Donnell,Deputy Town Administrator PERFORMANCE MEASURES Item 2020 2021 2022 2023 2024 2025 Actual Actual Actual Actual Estimate Estimate 1. Employees hired full-time 6 8 9 11 6 8 2. Training programs offered 4 4 4 5 4 4 3. Workers' Compensation claims 13 13 19 20 25 18 4. New York State Disability claims 6 7 _ 12 7 8 8 5. Liability Claims 44 21 23 23 28 24 6. Canvassed Civil Service lists 7 3 9 6 12 7 7. Phone calls and walk-ins _ 7,500 7,500 6,000 5,500 5,500 5,500 8. NYS Deferred Comp. Info 2 2 2 2 2 2 Sessions 9. Covid-19 paid sick leave claims 19 60 62 13 11 12 2025 FULL-TIME POSITION SUMMARY 2023 2024 2025 GROUP/ 2025 Budgeted Budgeted Budgeted Fund Dept _Position# Title STEP Budget Positions Positions Positions A 1430 _400018001_Deputy Town Administrator MNGMT $ 156,700 1.00 1.00 1.00 TOTAL A1430-1010 $ 156,700 1.00 1.00 1.00 143 Town of Mamaroneck-NY 54652- y A f •'yy i11unis' ay .,.h �=" °'.'. • ..^:;0tyle.Orp,-,1lb. NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd•etCHANGE A1430 HUMAN RESOURCES A1430 2210 OTHR GOVT -5,000.00 -7,170.00 -7,170.00 -5,000.00 -5,000.00 -5,000.00 -30.3% TOTAL HUMAN RESOURCES -5,000.00 -7,170.00 -7,170.00 -5,000.00 -5,000.00 -5,000.00 -30.3% TOTAL General Fund -5,000.00 -7,170.00 -7,170.00 -5,000.00 -5,000.00 -5,000.00 -30.3% GRAND TOTAL -5,000.00 -7,170.00 -7,170.00 -5,000.00 -5,000.00 -5,000.00 -30.3% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:38 Page 1 User: 5465tyogman Program ID: bgnyrpts 144 Town of Mamaroneck-NY 54652- ry . •••••••• mums• _.. . di '* .rt✓P"ari+" ,� 7 •., ;,aeYter err:aiuloon NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar Bud.etCHANGE A1430 HUMAN RESOURCES A1430 1010 SALARIES 152,135.88 156,700.00 156,700.00 138,619.16 156,700.00 156,700.00 .0% A1430 1011 AUTO ALL 4,800.12 4,800.00 4,800.00 4,246.26 4,800.00 4,800.00 .0% A1430 1015 OVERTIME .00 .00 .00 .00 .00 .00 .0% A1430 1016 LONGEVITY 925.00 925.00 925.00 925.00 925.00 1,050.00 13.5% A1430 1018 SICK INCTV 400.00 400.00 400.00 .00 400.00 400.00 .0% A1430 1019 STIPEND 4,999.80 5,000.00 5,000.00 4,422.90 5,000.00 5,000.00 .0% A1430 1030 MED BYOUT .00 .00 .00 .00 .00 .00 .0% A1430 4009 OFFICE SUP 542.57 600.00 600.00 186.13 600.00 600.00 .0% A1430 4017 SEMINARS 1,652.93 1,700.00 1,700.00 1,207.04 1,700.00 1,700.00 .0% A1430 4019 DUES/PUBS 175.00 1,500.00 1,500.00 .00 500.00 250.00 -83.3% A1430 4021 PBLC NOTCE 33.94 100.00 100.00 .00 .00 .00 -100.0% A1430 4023 TRAVEL EXP .00 200.00 200.00 .00 .00 100.00 -50.0% A1430 4035 CONS SVCES 16,800.00 2,000.00 2,000.00 .00 .00 2,000.00 .0% A1430 4056 EMP TRAING 515.40 31,500.00 31,500.00 .00 31,500.00 1,500.00 -95.2% A1430 4186 PROF DEV 655.00 1,000.00 1,000.00 275.00 1,000.00 1,000.00 .0% A1430 4270 EAP 5,850.00 6,000.00 6,000.00 5,535.00 6,000.00 6,000.00 .0% A1430 4298 COUNTY FEE 280.00 500.00 500.00 200.00 500.00 500.00 .0% A1430 4337 EMP EVAL 6,334.00 7,000.00 7,000.00 1,115.00 7,000.00 7,000.00 .0% TOTAL HUMAN RESOURCES 196,099.64 219,925.00 219,925.00 156,731.49 216,625.00 188,600.00 -14.2% TOTAL General Fund 196,099.64 219,925.00 219,925.00 156,731.49 216,625.00 188,600.00 -14.2% B1900 SPECIAL ITEMS 81900 4337 EMP EVAL .00 5,000.00 5,000.00 3,480.00 5,000.00 5,000.00 .0% TOTAL SPECIAL ITEMS .00 5,000.00 5,000.00 3,460.00 5,000.00 5,000.00 .0% TOTAL Part Town .00 5,000.00 5,000.00 3,480.00 5,000.00 5,000.00 .0% GRAND TOTAL 196,099.64 224,925.00 224,925.00 160,211.49 221,625.00 193,600.00 -13.9% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:39 User: 5465tyogman Page 1 Program ID: bgnyrpts 145 TOWN OF MAMARONECK t ataa�INfCHMRT'.CN (It TFCHNJLCCY UMI= INFORMATION TECHNOLOGY Shyam Pandya,Information Technology Director DEPARTMENTAL MISSION The IT Department's mission is to work collaboratively with other departments and organizations to improve the quality of life in the Town. Providing public access to timely information, will achieve innovative, practical, and reliable solutions to technical problems, optimize processes through information technology leadership & professional services; and provide a secure environment offering users training and the tools necessary to achieve success in meeting their operational and service objectives. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Information Technology Department is responsible for the connectivity, security, maintenance and procurement of all Town technology equipment. In addition to the maintenance and user support, administrative functions include project planning, equipment and software procurement, consultant management, policy updates and invoice processing. 2024 Accomplishments • Responded to 2,080 Help Desk Tickets Upgraded Wi-Fi at Town Center ➢ Began Phase 3 of financial system implementation ✓ Installed Panic Buttons at Town Center ➢ Replaced Cybersecurity Software ✓ Switched from .org to .gov domain ✓ Continued cybersecurity training and testing for users ✓ Upgraded Servers to newer operating system ✓ Upgraded police recording system • Upgraded to new helpdesk system i> Implemented new network management system ➢ Completed scheduled computer rotation Y Upgraded network lines at senior center Y Implemented and installed Police car computer systems 146 TOWN OF MAMARONECK t � tt��INFi1hY(iT:�N � 0 e_I INFORMATION TECHNOLOGY Shyam Pandya,Information Technology Director 2025 Goals and Objectives • Add cameras at ice rink • Add access controls at ice rink • Continue scheduled computer rotation for users ➢ Implement new network controller Town wide ➢ Upgrade existing servers with newer hardware ➢ Upgrade network switches at Town Center Add additional access controls at Town Center • Implement police ticketing system • Replace UPS systems throughout the Town ➢ Respond to all help desk calls within 4 hours All Information Technology expenses will be charged to the General Fund (A)and an interfund transfer for approximately 55%of those expenses that serve Town wide functions will be transferred to the Part Town Fund (B). SUMMARY OF APPROPRIATIONS 2024 2024 Budget 2023 Adopted Adjusted 2024 2024 2025 Increase Dept Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Central Communications A1650 $ 17,634 $ 21,000 $ 21,000 $ 17,798 $ 21,000 $ 24,000 - hformation Technology A1680 1,039 - - - - - Central Communications B1650 126,786 $ 138,280 $ 147,888 135,485 144,488 $ 139,880 1% hformation Technology B1680 950,795 1,147,115 1,234,906 1,069,020 1,202,918 1,198,030 4% TOTAL APPROPRIATIONS $1,096,254 $ 1,306,395 i$ 1,403,794 $ 1,222,303 $ 1,368,406 $ 1,361,910 4% PERFORMANCE MEASURES Item 2021 2022 2023 2024 2025 Actual Actual Actual Actual Estimate 1. Help Desk Tickets responded to within 4 1,035 1,125 1,200 2,080 2200 h rs 2. Software systems upgraded 5 7 3 4 3 3. Number of departments acquired 16 16 16 16 16 4. Number of offsite locations managed 8 8 8 8 8 5. Number of workstations supported 250 250 250 250 250 6. Number of users supported 295 300 300 300 300 147 TOWN OF MAMARONECK * Vta ���rigc,37_,0,4 - TFCHNJLJCY 8 -7.! INFORMATION TECHNOLOGY Shyam Pandya,Information Technology Director 2025 FULL-TIME POSITION SUMMARY 2023 2024 2025 GROUP I 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Budget Positions Positions Positions B 1680 400734001 IF Director-Coord Comp Svices MNGMT $ 126,185 1.00 1.00 1.00 B 1680 100758001 Tech Support Speciailist XIA1617 97,934 1.00 1.00 1.00 B 1680 100760001 Jr Network Specialist VP 67,011 1.00 1.00 1.00 TOTAL B1680.1010 $ 291,130 3.00 3.00 3.00 FULL TIME TOTAL $ 291,130 3.00 3.00 3.00 • 148 Town of Mamaroneck-NY 54652- 4•�.�'• m!lnlS' r'yA Wier erP:oW6on NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 .000UNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Prellmi nar Bud.etCHANGE A16S0 CENTRE COM A1650 2102 MISC EQUIP -1,242.51 .00 .00 .00 .00 .00 .0% A1650 4001 TELEPHONE 18,876.73 21,000.00 21,000.00 17,797.53 21,000.00 24,000.00 14.3% A1650 4132 CELL PH AL .00 .00 .00 .00 .00 .00 .0% A1650 4133 ELCT-MOB R .00 .00 .00 .00 .00 .00 .0% TOTAL CENTRL COM 17,634.22 21,000.00 21,000.00 17,797.53 21,000.00 24,000.00 14.3% A1680 IT A1680 2136 COMP EQUP 188.85 .00 .00 .00 .00 .00 .0% A1680 4018 COM MAINT 219.11 .00 .00 .00 .00 .00 .0% A1680 4027 COMP SPPS 631.44 .00 .00 .00 .00 .00 .0% TOTAL IT 1,039.40 .00 .00 .00 .00 .00 .0% TOTAL General Fund 18,673.62 21,000.00 21,000.00 17,797.53 21,000.00 24,000.00 14.3% 81650 CENTRL COMMUNICTNS B1650 4001 TELEPHONE 117,578.60 125,000.00 134,607.52 126,980.74 134,607.52 130,000.00 4.0% 81650 4132 CELL PH AL 3,000.00 6,280.00 6,280.00 2,880.00 2,880.00 2,880.00 -54.1% B1650 4133 ELCf-M06 R 6,207.54 7,000.00 7,000.00 5,624.23 7,000.00 7,000.00 .0% TOTAL CENTRL COMMUNICTNS 126,786.14 138,280.00 147,887.52 135,484.97 144,487.52 139,880.00 1.2% 81680 IT B1680 1010 SALARIES 264,136.28 280,570.00 280,570.00 211,700.61 247,600.00 291,130.00 3.8% 81680 1015 OVERTIME 3,054.54 5,000.00 5,000.00 925.54 5,000.00 5,000.00 .0% 81680 1016 LONGEVITY .00 .00 .00 .00 .00 .00 .0% 81680 1018 SICK INCfV 800.00 .00 .00 .00 .00 .00 .0% 81680 2136 COMP EQUP 43,246.65 50,000.00 64,470.46 42,450.05 64,470.46 50,000.00 .0% 81680 4001 TELEPHONE .00 .00 .00 .00 .00 .00 .0% 81680 4017 SEMINARS 1,300.00 3,600.00 3,600.00 .00 3,600.00 3,600.00 .0% B1680 4018 COM MAINT 410,121.01 512,600.00 527,918.68 520,908.18 528,000.00 545,000.00 6.3% 81680 4019 DUES/PUBS 50.00 50.00 50.00 .00 50.00 50.00 .0% B1680 4023 TRAVEL EXP .00 .00 .00 .00 .00 .00 .0% B1680 4027 COMP SPPS 10,301.53 17,145.00 36,240.59 31,053.67 36,240.59 18,200.00 6.2% 81680 4035 CONS SVCES 178,996.67 204,300.00 222,112.50 208,787.50 222,112.50 209,200.00 2.4% B1680 4056 EMP TRAING 6,600.00 14,500.00 15,600.00 6,600.00 16,500.00 16,500.00 13.8% B1680 4310 COMP SFTWR 10,587.74 20,000.00 20,000.00 .00 20,000.00 20,000.00 .0% B1680 4311 COPIER LSE 21,601.04 39,350.00 59,344.21 46,594.21 59,344.21 39,350.00 .0% TOTAL IT 950,795.46 1,147,115.00 1,234,906.44 1,069,019.76 1,202,917.76 1,198,030.00 4.4% TOTAL Part Town 1,077,581.60 1,285,395.00 1,382,793.96 1,204,504.73 1,347,405.28 1,337,910.00 4.1% GRAND TOTAL 1,096,255.22 1,306,395.00 1,403,793.96 1,222,302.26 1,368,405.28 1,361,910.00 4.2% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:40 Page 1 Usar: 5465tyogman Program ID: bgnyrpts 149 TOWN OF MAMARONECK JUSTICE COURT Honorable Jean Marie Brescia,Town Justice Honorable Ronald W. Meister,Town Justice Dominique Patterson, Court Clerk DEPARTMENTAL MISSION The Justice Court of the Town of Mamaroneck is an independent branch of government constitutionally and statutorily entrusted with the fair and just resolution of disputes in order to preserve the rule of law and to protect the rights and liberties guaranteed by the Constitution and laws of the United States and the State of New York. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Justice Court is the judicial branch of the Town of Mamaroneck, which adjudicates criminal cases, charges of violations of Town Ordinances, civil disputes within its jurisdiction, including summary landlord-tenant proceedings, motor vehicle and parking charges. 2024 ACCOMPLISHMENTS Complied with the new mandates issued by the New York State Legislature and the Office of Court Administration for all Town/Village Courts • Updated archived documents in compliance with the Office of Court Administration's records retention schedule for Town and Village Courts. • Reviewed delinquent/outstanding parking/traffic violations to reach dispositions and if appropriate collect outstanding fines. 2025 GOALS - Continue to comply with the new mandates issued by the New York State Legislature and the Office of Court Administration for all Town/Village Courts. r Continue to update archived documents in compliance with the Office of Court Administration's records retention schedule for Town and Village Courts. 150 TOWN OF MAMARONECK LIL JUSTICE COURT Honorable Jean Marie Brescia,Town Justice Honorable Ronald W. Meister,Town Justice Dominique Patterson, Court Clerk SUMMARY OF REVENUES 2024 2024 2024 Budget 2023 Adopted Adjusted Year-to- 2024 2025 %Increase DEPT Code Actual Budget Budget Date Projected Budget (Decrease) Fines/Fees A2610 $ 273,235 $ 267,850 $ 267,850 $ 182,430 $ 240,500 $ 250,000 -6.66% TOTAL REVENUE $ 273,235 $ 267,850 $ 267,850 $ 182,430 $ 240,500 $ 250,000 -6.66% SUMMARY OF APPROPRIATIONS 2024 2024 Budget 2023 Adopted Adjusted 2024 2024 2025 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Town Justice A1110 $ 371,959 $ 411,241 $ 411,241 $ 270,939 $ 366,100 $ 383,512 -6,74% TOTAL APPROPRIATIONS $ 371,959 $ 411,241 $ 411,241 $ 270,939 $ 366,100 $ 383,512 -6.74% PERFORMANCE MEASURES Item 2020 2021 2022 2023 2024 2025 Actual Actual Actuals Actual Estimate Estimate 1. NYS New mandates 1 5 5 7 6 6 2. Number of Cases Filed 2,120 3,594 4,710 4,623 4,000 4,000 3. Number of Cases Closed 1,674 3,028 3,568 3,951 3,800 3,800 2025 FULL-TIME POSITION SUMMARY 2023 2024 2025 GROUP 1 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Budget Positions Positions Positions A 1110 100046001 Court Clerk XI/8 $ 94,465 1.00 1.00 1.00 A 1110 100050001 Assistant Court Clerk W3 $ 55,995 1.00 1.00 1.00 TOTAL A1110-1010 $ 150,460 2.00 2.00 2.00 151 TOWN OF MAMARONECK JUSTICE COURT Honorable Jean Marie Brescia,Town Justice Honorable Ronald W. Meister,Town Justice Dominique Patterson, Court Clerk 2025 PART-TIME POSITION SUMMARY 2023 2024 2025 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP I STEP Hrly Rate Budget Positions Positions Positions A 1110 500005001 Town Justices MNGMI - $ 23,893 1.00 1.00 1.00 A 1110 500005002 Town Justices MNGMT - 23,893 1.00 1.00 1.00 A 1110 600051001 Court Attendants PA $44.301hr 28,000 3.00 7.00 7.00 A 1110 600187001 Intermediate Clerk-Court PT $23.181hr 20,366 1.00 1.00 1.00 A 1110 600046001 PT Court Clerk PA - 0 - 1.00 - TOTAL A1110.1021 $ 96,152 6.00 11.00 10.00 DEPARTMENT TOTAL $ 250,456 8.00 13.00 12.00 152 munis •:��. Town of Mamaroneck-NY 54652-- , ,,,,. u •.. tylor erp;nlution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY 5 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund el u• • • • . • •+ • P • + •N Pr-limi .r Bud•etCHANGE A111O JUSTICE CT A1110 2610 FINES & FO -273,234.50 -267,850.00 -267,850.00 -182,430.00 -240,500.00 -250,000.00 -6.7% TOTAL JUSTICE CT -273,234.50 -267,850.00 -267,850.00 -182,430.00 -240,500.00 -250,000.00 -6.7% TOTAL General Fund -273,234.50 -267,850.00 -267,850.00 -182,430.00 -240,500.00 -250,000.00 -6.7% GRAND TOTAL -273,234.50 -267,850.00 -267,850.00 -182,430.00 -240,500.00 -250,000.00 -6.7% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:42 Page 1 User: 5465tyogman Program ID: bgnyrots 153 Town of Mamaroneck-NY 54652- liolo muniS• • ..•:DbJer erp sui,lmr NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund .• : I • . : . •a U• R. .N Pr•limin.r Bud•etCHANGE A1110 JUSTICE CT A1110 1010 SALARIES 127,615.03 153,263.00 153,263.00 80,169.18 120,000.00 150,460.00 -1.8% A1110 1015 OVERTIME 15,270.52 19,000.00 19,000.00 9,375.60 15,000.00 19,000.00 .0% A1110 1016 LONGEVITY .00 .00 .00 .00 .00 .00 .0% A1110 1018 SICK INCTV .00 400.00 400.00 .00 400.00 400.00 .0% A1110 1021 SALRY-PT 112,492.21 95,678.00 99,566.67 113,726.08 126,000.00 96,152.00 .5% A1110 4009 OFFICE SUP 391.95 500.00 500.00 -.27 500.00 500.00 .0% A1110 4017 SEMINARS 2,956.88 4,400.00 4,400.00 2,490.78 4,400.00 5,000.00 13.6% A1110 4019 DUES/PUBS 440.00 600.00 600.00 520.00 600.00 600.00 .0% A1110 4030 PRINT/STAT .00 600.00 600.00 127.00 600.00 600.00 .0% A1110 4040 LAW BOOKS 5,082.38 4,700.00 6,321.06 6,598.72 6,500.00 6,700.00 42.6% A1110 4102 COURTSTEN 18,190.00 22,000.00 22,000.00 14,656.55 22,000.00 24,000.00 9.1% A1110 4105 JUROR .00 100.00 100.00 .00 100.00 100.00 .0% A1110 4138 PKNG VL CO 15,643.50 30,000.00 24,490.27 11,473.50 20,000.00 20,000.00 -33.3% A1110 4291 NYSPORTION 73,877.00 80,000.00 80,000.00 31,802.00 50,000.00 60,000.00 -25.0% TOTAL JUSTICE CT 371,959.47 411,241.00 411,241.00 270,939.14 366,100.00 383,512.00 -6.7% TOTAL General Fund 371,959.47 411,241.00 411,241.00 270,939.14 366,100.00 383,512.00 -6.7% GRAND TOTAL 371,959.47 411,241.00 411,241.00 270,939.14 366,100.00 383,512.00 -6.7% ** END OF REPORT - Generated by Tracy YOgman ** Report generated: 11/04/2024 16:42 Page 1 user: 5465tyogman Program ID: bgnyrpts 154 TOWN OF MAMARONECK POLICE DEPARTMENT Paul Creazzo,Police Chief To work in partnership with the Town Board, in their capacity as Police Commissioners, the Town Administrator and community members to ensure that all people enjoy a high quality of life without fear of crime. To work towards solving problems and provide the most responsive, highest quality, fair and impartial police service. To proactively prevent crime, maintain order, and apprehend offenders without discrimination and in a manner consistent with the law. Policing in Town of Mamaroneck shall be conducted in a bias free manner and in accordance with state statutes. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The department's primary function is to provide uninterrupted police services 24 hours a day, 365 days a year. This is accomplished through a cooperative effort between the Patrol,Detective,and Administrative Divisions. The Patrol division is focused on random patrol for the purpose of prevention. When an emergency does occur,the Patrol Division responds immediately to stabilize the situation and then begins the investigative process. The Detective Division primarily centers on expanding preliminary patrol investigations into thorough criminal investigations that ultimately lead to arrests of offenders. The Detective Division accomplishes their duties by locating and collecting evidence and witnesses to facilitate a successful prosecution by the District Attorney's Office. The Administrative Division serves as a repository for all department records, ensures adherence to department policy and accepted police practices as well as providing resources to the Patrol and Detective Divisions while maintaining budgetary discipline. 2024 Accomplishments ➢ The department continued to provide uninterrupted service to the residents of the town. ➢ Officer wellness has been an emphasis this year. The department has partnered with Guardian Revival. Guardian Revival is a non-profit organization that works to improve the mental health and well-being of first responders at no cost to the Officer or Department. ➢ The department has established two wellness officer positions.These officers are a resource for members of the department that may need help but are hesitant to confidentially get the help they need. The wellness officers are also trained in group and individual crisis counseling in the event officers respond to a critical or traumatic event. ➢ The department has continued its training efforts both individually and departmentally. Some of the many topics included: Active Shooter training, Procedural Justice, De-Escalation and Supervision/Leadership training. ➢ The process of attaining New York State Accreditation continued with an eye toward full accreditation in the first quarter of 2025. • The department has expanded headquarters to allow for the creation of a female locker room with equitable facilities in line with their male counterparts. 155 TOWN OF MAMARONECK POLICE DEPARTMENT Paul Creazzo,Police Chief The department community engagement efforts continue. Our car seat installation program has been popular, members of the Department have participated in numerous community events throughout the year. ,- The department received a $75,000 technology grant from the New York State Division of Criminal Justice Services. 2025 Goals and Objectives y Provide conspicuous,twenty-four hours a day,seven days a week, patrol of the town. .•- Respond immediately to calls for service. Review and investigate all crimes and make arrests as appropriate. y Attain New York State Accreditation. Continue to provide the best possible training,which will reflect positively on the department's professionalism and allow members of the department to maintain a level of proficiency with their equipment,tactics, and practices necessary to provide the community with high quality service. SUMMARY OF REVENUES 2024 2024 2024 Budget 2023 Adopted Adjusted Year-to- 2024 2025 %Increase DEPT Code Actual Budget Budget Date Projected Budget (Decrease) Police Fees B1520 $ 155 $ 300 $ 300 $ 119 $ 300 $ 300 0% Special Duty B1529 671,171 200,000 225,000 202,472 200,000 320,000 60% Rink Security Reimbursement B2800 7,102 12,000 12,000 24,033 24,033 24,000 100% Bulletproof Vests-UD DOJ Grant B4305 4,245 12,800 12,800 - 12,800 12,800 0% TOTAL REVENUE $ 682,673 $ 225,100 $ 250,100 $ 226,624 $ 237,133 $ 357,100 59% SUMMARY OF APPROPRIATIONS 2024 2024 Budget 2023 Adopted Adjusted 2024 2024 2025 %Increase DEPT Code Actual Budget Budget Year•to•Date Projected Budget (Decrease) Police B3120 $ 6,842,105 $ 6,979,220 $ 7,008,093 $ 6,155,230 $ 7,046,206 $ 6,998,326 027% TOTAL APPROPRIATIONS $ 6,842,105 $ 6,919,220 $ 1,008,093 $ 6,155,230 $ 1,046,206 $ 6,998,326 0.21% 156 TOWN OF MAMARONECK = - ' POLICE DEPARTMENT Paul Creazzo,Police Chief PERFORMANCE MEASURES Item 2020 2021 2022 2023 2024 2025 Actual Actual Actual Actual Estimate Estimate 1. Calls 9,479 9,829 11,130 10,279 10,500 11,000 2. Criminal Cases 208 290 240 242 250 260 3. Auto accidents 161 208 195 204 _ 200 200 4. Medical service calls 508 597 627 687 625 650 2025 FULL—TIME POSITION SUMMARY 2023 2024 2025 GROUP I Annual 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Salary Budget Positions Positions Positions B 3120 400130001 Police Chief IvMJGMI $ 212,512 $ 212,512 1 1 1 B 3120 400131001 Police Captain rvTIGMT 191,613 191,613 1 1 1 B 3120 200132001-3 Lieutenants Lieutenant 164,349 493,047 3 3 3 B 3120 200133001-6 Sergeant Sergeant 146,372 878,232 6 6 6 B 3120 200134001-4 Detective Detective 137,945 614,680 4 4 4 B 3120 200135001 1st Grade Patrolman-Spanish Speaking Patrolman 127,286 127,285 1 1 1 B 3120 200134005-22 1st Grade Patrolman Patrolman 127,286 2,543,843 22 18 20 B 3120 200134023-26 In-Grade Patrolman Patrolman Gr 2 203,578 - 4 2 B 3120 410750307 Office Assistant MNGMr 74,816 74,816 1 1, 1 B TOTAL FULL TIME B3120-1010 $ 5,339,606 39 39 39 2025 PART—TIME POSITION SUMMARY 2023 2024 2025 GROUP/ 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Hrly Rates Budget Positions Positions Positions B 3120 600142031-2 Parking Enforcement Officer PT $25.50/hr $ 33,000 2 2 2 B 3120 TOTAL B3120-1020 $ 33,000 2 2 2 B 3120 600141001-11 School Crossing Guards PT $60/day 12 12 11 B 3120 600141014 School Crossing Guards PTA $60/day $ 155,000 7 8 TOTAL B3120-1021 $ 155,000 12 19 19 TOTAL PARTTIME $ 188,000 14 21 21 B DEPARTMENTTOTAL $ 5,527,606 53 60 60 157 .1- se Town of Mamaroneck-NY 54652- mUrnS' a tyier crV solution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 .000UNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Part Town ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar Bud.etCHANGE B3120 POLICE B3120 1520 POLICE FEE -155.50 -300.00 -300.00 -118.50 -300.00 -300.00 .0% B3120 1529 PD SP DTY -671,171.00 -200,000.00 -225,000.00 -202,471.50 -200,000.00 -320,000.00 60.0% B3120 2800 RINK SECTY -7,102.00 -12,000.00 -12,000.00 -24,032.50 -24,032.50 -24,000.00 100.0% B3120 4305 BP VESTS -4,244.80 -12,800.00 -12,800.00 .00 -12,800.00 -12,800.00 .0% TOTAL POLICE -682,673.30 -225,100.00 -250,100.00 -226,622.50 -237,132.50 -357,100.00 58.6% TOTAL Part Town -682,673.30 -225,100.00 -250,100.00 -226,622.50 -237,132.50 -357,100.00 58.6% GRAND TOTAL -682,673.30 -225,100.00 -250,100.00 -226,622.50 -237,132.50 -357,100.00 58.6% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16.43 Page 1 user: 5465tyogman Program ID: bgnyrpts 158 Town of Mamaroneck--NY 54652- `° ` 46:>. munis , �i o---.y....0,.: • atyler err,Solution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Part Town •CTU• .. . . • : I •M • PR. a e Pr-11 in-r Bud•etCHANGE B3120 POLICE B3120 1010 SALARIES 5,054,026.87 5,293,980.00 5,293,980.00 4,634,118.87 5,293,800.00 5,339,606.00 .9% B3120 1012 CLTH ALLW 10,667.00 11,200.00 11,200.00 11,200.00 11,200.00 11,200.00 .0% 63120 1013 SHOE ALLOW 6,475.00 6,650.00 6,650.00 6,650.00 6,650.00 6,650.00 .0% 83120 1015 OVERTIME 821,515.98 675,000.00 675,000.00 772,205.76 675,000.00 675,000.00 .0% 63120 1016 LONGEVITY 76,000.00 72,000.00 72,000.00 4,000.00 72,000.00 76,000.00 5.6% 63120 1017 HOLIDAY 256,830.48 275,000.00 275,000.00 132,707.31 275,000.00 275,000.00 .0% 83120 1018 SICK INCTV 20,140.00 20,000.00 20,000.00 .00 20,000.00 20,000.00 .0% 63120 1020 SALRY-PEO 31,640.00 34,260.00 34,260.00 30,385.00 30,000.00 33,000.00 -3.7% B3120 1021 SALRY-PT 153,535.19 148,000.00 148,000.00 118,255.00 155,000.00 155,000.00 4.7% 63120 1029 OT-SP DUTY 232,762.26 200,000.00 225,000.00 289,040.25 260,000.00 200,000.00 .0% 63120 1030 MED BYOUT 17,000.00 17,000.00 17,000.00 9,000.00 17,000.00 17,000.00 .0% 83120 2101 OFFICE EQU 65.99 .00 .00 .00 .00 .00 .0% 63120 2105 UNIFORMS 20,612.80 24,000.00 24,000.00 9,609.66 24,000.00 25,000.00 4.2% 83120 2108 FURNITURE 3,147.76 3,500.00 3,500.00 224.97 3,500.00 3,500.00 .0% 63120 2121 UNFRMS-SG 2,625.24 3,300.00 3,300.00 2,268.47 3,300.00 3,500.00 6.1% 63120 2122 RADIOS 8,425.58 17,000.00 7,873.28 7,873.19 8,425.58 .00 -100.0% 83120 2123 POLICEEQUP .00 8,000.00 8,000.00 7,069.48 8,000.00 6,150.00 -23.1% 63120 2124 DET EQUIP 1,063.14 1,700.00 1,700.00 57.02 1,700.00 1,700.00 .0% 83120 2125 GUN EQUP 5,027.44 17,080.00 17,080.00 12,006.56 17,080.00 6,000.00 -64.9% B3120 2126 PHOTO EQUP 1,950.00 2,000.00 2,000.00 480.00 2,000.00 2,000.00 .0% 83120 2127 BP VESTS 10,995.33 23,500.00 23,500.00 21,327.04 23,500.00 22,000.00 -6.4% 83120 4002 SVCE CTS 6,323.00 8,000.00 8,000.00 5,840.00 8,000.00 8,300.00 3.8% 83120 4009 OFFICE SUP 1,449.88 1,700.00 1,700.00 996.69 1,700.00 1,700.00 .0% 83120 4010 OP SPPLIES 14,394.07 17,000.00 17,000.00 9,396.50 17,000.00 18,500.00 8.8% 83120 4017 SEMINARS 6,720.02 9,000.00 8,000.00 3,647.88 8,000.00 9,000.00 .0% 63120 4019 DUES/PUBS 1,380.00 2,000.00 2,000.00 1,585.00 2,000.00 2,270.00 13.5% 83120 4023 TRAVEL EXP 54.36 .00 .00 .00 .00 .00 .0% 83120 4030 PRINTG 391.67 650.00 650.00 147.75 650.00 650.00 .0% B3120 4031 PHOTO SUPP 495.28 500.00 500.00 .00 500.00 500.00 .0% 83120 4034 MISC. EXP 118.20 500.00 500.00 .00 500.00 500.00 .0% 83120 4035 CONS SVCES 17,995.37 21,000.00 21,000.00 18,985.50 21,000.00 22,000.00 4.8% 83120 4039 PHYSICALS 16,458.83 22,600.00 22,600.00 3,445.00 22,600.00 23,000.00 1.8% 63120 4040 LAW BOOKS 1,109.16 1,800.00 1,800.00 1,110.73 1,800.00 1,800.00 .0% 83120 4057 UNFM MAINT 6,457.35 7,000.00 7,000.00 5,291.35 7,000.00 9,500.00 35.7% 63120 4186 PROF DEV 4,249.00 12,000.00 12,000.00 4,355.00 12,000.00 12,000.00 .0% 83120 4188 RADIO MAIN 793.75 2,000.00 2,000.00 610.56 2,000.00 4,000.00 100.0% 83120 4189 INVESTGTN 996.74 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% 83120 4191 PRSNR MEAL 87.44 450.00 450.00 135.81 450.00 450.00 .0% 63120 4193 PERSDAMGES .00 150.00 150.00 .00 150.00 150.00 .0% 63120 4195 AMMUNITION 24,189.48 14,000.00 28,000.00 27,952.60 28,000.00 .00 -100.0% 63120 4196 OXGEN REFL .00 .00 .00 .00 .00 .00 .0% Report generated: 11/04/2024 16:45 user: 5465tyogman Page 1 Program ID: bgnyrpts 159 i, •- ••••• munis Town of Mamaroneck-NY 54652- ❖• NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 1 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Part Town ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar Bud.etCHANGE B3120 4198 PLCE MATR .00 500.00 500.00 .00 500.00 500.00 .0% B3120 4199 TOWIMPND .00 200.00 200.00 .00 200.00 200.00 .0% B3120 4245 OUTSIDE SV 3,934.99 4,000.00 4,000.00 3,251.21 4,000.00 4,000.00 .0% TOTAL POLICE 6,842,104.65 6,979,220.00 7,008,093.28 6,155,230.16 7,046,205.58 6,998,326.00 .3% TOTAL Part Town 6,842,104.65 6,979,220.00 7,008,093.28 6,155,230.16 7,046,205.58 6,998,326.00 .3% GRAND TOTAL 6,842,104.65 6,979,220.00 7,008,093.28 6,155,230.16 7,046,205.58 6,998,326.00 .3% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:45 Page 2 user: 5465tyogman Program ID: bgnyrpts 160 TOWN OF MAMARONECK RECREATION DEPARTMENT Jill Fisher, Superintendent of Recreation DEPARTMENTAL MISSION The mission of the Recreation Department is to improve the quality of life for all residents by providing a wide variety of leisure and cultural activity,special events,facilities and services to encourage health,fitness, relaxation, enjoyment, cultural enrichment and learning as well as providing opportunities for community involvement. We strive to enrich and improve the well-being and quality of life for present and future generations through sound planning, development, maintenance, preservation and the development of quality leisure services and facilities. OPERATING ENVIRONMENT/WORKLOAD INDICATORS Memorial Park: Local Park that allows for various active and passive use of the park, playgrounds and tennis/pickleball courts and for planned recreational activities such as outdoor movies, summer concerts, tennis lessons, playgrounds and organized youth activities. Host site of the Annual 5k Run/ Bunny Hop and Food Truck Festival. Hommocks Park Ice Rink: Enclosed public ice-skating facility that offers public ice-skating sessions, ice skating lessons,youth hockey programs, ice rentals to many local hockey teams and special events. Host to the Hommocks summer day camp and other recreational activities hosted in the rink's community room. Hommocks Pool: Operation of a year-round indoor pool and summer outdoor swimming pool complex. Provide learn to swim classes, public swim times,fitness programs, municipal camp use, and summer swim team. General Recreation:Administration of the Town's Recreation Department and the operation of the Carpino-Steffens (Hommocks) Fields. Youth Programs: High quality recreation/leisure activities offered at affordable rates for youth residents. Adult Programs: High quality recreation/leisure activities offered at affordable rates for adult residents. Senior Center/Programs: The Town of Mamaroneck Senior Center offers an engaging selection of social, educational and recreational programs to meet the needs of our aging population. Members can choose to participate in various exercise classes,group games, educational programs, and/or monthly special events. The center offers curb to curb transportation services for residents aged 60 and older living in the Town of Mamaroneck and Villages of Larchmont and Mamaroneck.These services include grocery shopping, transportation to and from the senior center and medical appointments. The center is also a nutrition site serving hot meals on weekdays to seniors at the center and delivering Meals on Wheels to homebound seniors who are frail, recovering from an illness or accident,and those unable to prepare food on their own. Southeast Consortium/COOP Day Camp: Annual funding provided to nonprofit agencies for recreational programs for children and adults with special needs and Co-op Summer Enrichment for at-risk students in the Mamaroneck School District.The Town does not administer these programs. 161 TOWN OF MAMARONECK liA YW.X.x RECREATION DEPARTMENT Jill Fisher,Superintendent of Recreation 2024 ACCOMPLISHMENTS Memorial Park 1. Provided outdoor programming events including four summer concerts, 3 movie nights,the Spring 5K and Lil' Bunny Run and Fall Food Truck Festival. 2. Had the largest enrollment yet for the 5k and Lil' Bunny Run. 3. Hosted new adult fitness classes at the park. 4. Hosted numerous youth programs on the lawn at the park. 5. Installed an AED at the park. Ice Rink 1. Completed HVAC project that now provides heating and air conditioning for rink lobby, offices, restrooms, and community room. 2. Increased the number of birthday party rentals. 3. Converted the skating program to Learn to Skate USA program and are to be featured as the "top new program" in the US Figure Skating magazine. 4. Increased enrollment in Skating School. 5. Recruited and hired a new Skating Director. 6. Introducing Catch Corner App,to help fill vacant ice slots. 7. Had a very successful season with the programs provided, attendance recorded, and the number of ice hours rented. Pool 1. Introduced adult swim lessons and have successfully helped 55 adults either learn to swim or helped to improve their swimming ability or overcome their fear of being in the water. 2. Had three individuals that successfully completed the Lifeguard Certification Employee incentive program. 3. Hired and maintained a full lifeguard staff for the year. 4. Certified 23 Lifeguards throughout the year. 5. Offered a wide variety of aquatic programs throughout the year. Youth Programs 1. Added new programs during the year. 2. Had increased enrollments in many of our youth programs. 3. Successfully operated (2)day camp programs and Teen Travel Camp. Adult Programs 1. Added new fitness programs. 162 TOWN OF MAMARONECK .14 41001 ""glb, RECREATION DEPARTMENT Jill Fisher,Superintendent of Recreation Senior Center/Programs 1. Created new collaborative programs with local groups,associations and institutions with the prime purpose of assisting to help identity those in need and provide information about the services provide. 2. Provided a diversified monthly program calendar including the addition of 4 new programs. 3. Provided a broad range of group and individual activities and services that respond to the needs and interests of older adults in the community. 4. Retained volunteers for the Meals on Wheels delivery services 5. Continued to be a focal point in the community that is a source of information, community education, advocacy, and opportunities for older adults. 6. Enhanced the quality of life of local seniors through recreational and nutritional services. 7. Home Delivery Meal (HDM)fulfilled 100%of its meal deliveries with several dedicated community volunteers without any service disruptions. 8. Delivered 4,348 meals to 25 Frail, homebound seniors as August 2024 9. Received 100%senior satisfaction survey with Home Delivery&Congregate program. 10. Hosted a second Scam Prevention Seminar. 11. Revamped the parking lot. 12. As of August,transportation provided for medical appointments to 216 seniors. 13. Continued to secure grants for federal,state and county funding. 2025 GOALS Memorial Park 1. Host more Town-wide group events held at the park. 2. Continue to increase the sales of permits and use of the courts. 3. Resurface the tennis courts. 4. Make provisions to provide more shade. 5. Add picnic tables, additional benches and a bike rack. 6. Landscape area along the tennis courts. 7. Develop additional areas to provide more recreation offerings such as basketball courts, and pickleball/platform courts. Adult Recreation 1. Offer a variety of adult programming options. 2. Add Indoor Adult Tennis Lesson options. 163 TOWN OF MAMARONECK RECREATION DEPARTMENT Jill Fisher,Superintendent of Recreation 2025 GOALS (continued) Ice Rink 1. Increase off-peak ice rentals by using Catch Corner software to promote our available ice. 2. Upgrade the building management system for remote control of the facility's equipment. 3. Repaint the ice surface. 4. Increase enrollment in all programs and attendance. 5. Host a new annual tree lighting event in December. 6. Installation of new rubber flooring for lobby and office areas. 7. Host a Hommock's 5091 Birthday Party celebration. 8. Increase the number of special events held at the rink. 9. Add additional security cameras and keyless access points. 10. Repair floor in skate rental room. Pool 1. Increase annual pool membership sales and revenue opportunities. 2. Expand and improve the outdoor pool complex and aquatic features. 3. Increase the program offerings for adults. 4. Increase the number of swim instructor personnel. 5. Increase the enrollment number with the summer swim club and resume the diving program. Youth Programs 1. Continue to increase participation numbers in all youth programs. 2. Provide new program offerings. 3. Increase enrollment numbers in the day camps. Senior Center/Programs 1. Continue to add new programs to the monthly recreation calendar. 2. Continue to increase membership and participation in programs. 3. Increase participation in the Congregate and Home Delivery Meal program. 4. Host another Senior Services Fair in 2025. 5. Enhance the quality of life of local seniors through recreational and nutritional services. 6. Continue to expand upon the Scam Prevention seminars. 7. Be awarded a grant for the installation of a backup generator. General Recreation 1. Renovate the Hommocks Fields. 164 TOWN OF MAMARONECK agiw, ..4.- .1-- - RECREATION DEPARTMENT Jill Fisher,Superintendent of Recreation SUMMARY OF REVENUES 2024 2024 2023 Adopted Adjusted 2024 2024 2025 Increase DEPT Budget Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Hommocks Fields A7020 $ 38,087 $ 36,000 $ 36,000 $ 1,680 $ 37,000 $ 36,000 0.00% Memorial Park B7140 44,530 42,000 42,000 50,881 50,343 46,000 9.52% Pool A7180 505,013 465,000 465,000 419,526 385,000 465,000 0.00% Ice Rink A7265 1,448,212 1,359,500 1,368,635 993,127 1,443,835 1,425,500 4.85% Ice Rink-Solar Roof A7265-2015 27,925 27,925 27,925 27,925 27,925 27,925 0.00% Youth Programs 47310 790,942 775,000 775,000 835,736 840,000 845,000 9.03% Adult Recreation A7620 143,706 125,000 125,000 144,717 148,000 135,000 8.00% Senior Programs Revenue A6772,A6781 $ 118,717 $ 95,600 $ 95,600 $ 42,258 $ 105,362 $ 108,806 13.81% TOTAL REVENUE $ 3,117,132 $2,926,025 $2,935,160 $2,515,850 $3,037,465 $ 3,089,231 5.58% SUMMARY OF APPROPRIATIONS 2024 2024 Budget 2023 Adopted Adjusted 2024 2024 2025 Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Senior Programs&Services A6772 498,089 $ 495,724 $ 495,724 $ 381,324 $ 483,375 $ 498,794 0.62% General Recreation A7020 534,414 575,788 575,788 453,356 535,081 596,159 3.54% Pool A7180 844,926 866,264 866,264 666,973 839,764 867,789 0.18% Ice Rink A7265 912,771 1,048,587 1,081,730 773,740 972,390 1,078,760 2.88% Youth Programs A7310 647,237 714,250 730,221 665,766 751,341 771,420 8.00% Adult Rec A7620 75,605 106,500 106,500 101,658 131,500 102,700 -3.57% Playgrounds&Rec B7140 71,467 87,650 87,650 75,616 90,917 89,350 1,94% Youth Programs-Camp/Emelin 67310 21,000 21,000 21,000 21,000 21,000 21,000 0.00% TOTAL APPROPRIATIONS $ 3,605,509 $ 3,915,763 $ 3,964,877 $ 3,139,433 $ 3,825,368 $ 4,025,972 2.81% 165 TOWN OF MAMARONECK bi 46 „pc RECREATION DEPARTMENT Jill Fisher,Superintendent of Recreation PERFORMANCE MEASURES 2020 2021 2022 2023 2024 2025 Item Actual Actual Actual Actual Estimate Estimate 1 Pool attendance 17,422 19,249 19,235 21,575 21,500 22,000 2 Ice rink public session attendance 10,567 13,600 27,334 26,500 33,612 35,000 3 Pool permits issued 0 0 750 752 770 800 4 Summer camp enrollment 0 402 305 363 440 450 5 Tennis permits issued 0 174 233 247 252 260 6 Nutrition site meals served 2,000 683 1,281 2,534 2,600 2,600 7 Meals on wheels served 8,500 7,700 5,072 5,057 6,000 6,000 8 One-way trips 5,000 2,789 6,066 4,070 4,500 4,500 9 Senior Center Memberships 216 237 289 336 355 360 10 Medical Visits 350 370 2025 FULL-TIME POSITION SUMMARY 2023 2024 2025 2025 Budgeted Budgeted Budgeted Fund DEPT Position# POSITION TITLE Group/Grade Budget Positions Positions Positions A 6772 100283001 Sr Recreation Leader-Sr Citizens IX/6/7 85,980 1.00 1.00 1.00 A 6772 100269002 Recreation Assistant-Sr Citizens IV/8 67,302 1.00 1.00 1.00 A 6772 100269003 Recreation Assistant-Sr Citizens IV/8 67,302 1.00 1.00 1.00 A 6772 - Community Services Director MNGMT - 0.40 - - SUBTOTAL A6772 $ 220,584 3.40 3.00 3.00 A 7020 400260001 Superintendent Recreation MNGMT $ 164,276 1.o0 1.00 1.00 A 7020 410261001 Assistant Superintendent Recreation MNGMT 106,942 1.00 1.00 1.00 A 7020 100185001 Sr Office Assistant-Recreation VII/6 68,458 1.00 1.00 1.00 A 7020 100267001 Sr.Recreation Leader IX/8 82,122 1.00 1.00 1.00 A 7020 100470001 Maintenance Worker-Repair VII/8 75,771 0.67 0.67 1.00 SUBTOTAL A7020 $ 497,569 4.67 4.67 5.00 A 7180 100265001 Recreation Supervisor xA/8 90,414 1.00 1.00 1.00 SUBTOTAL A7180 $ 90,414 1.00 1.00 1.00 A 7265 410461001 Maintenance Mechanic-Ice Rink MNGMT 113,792 1.00 1.00 1.00 A 7265 101038001 Maintenance Worker-Ice Rink x/8 87,666 1.00 1.00 1.00 A 7265 100470001 Maintenance Worker-Repair VII/8 - 0.33 0.33 - A 7265 100269001 Recreation Assistant-Ice Rink IV/8 67,302 1.00 1.00 1.00 SUBTOTAL A7265 $ 268,760 3.33 3.33 3.00 RECREATION TOTAL GL 1010 $ 1,077,327 12.40 12.00 12.00 166 TOWN OF MAMARONECK 4# R. 41 RECREATION DEPARTMENT Jill Fisher,Superintendent of Recreation 2025 PART-TIME POSITION SUMMARY 2023 2024 2025 Group/ 2025 Budgeted Budgeted Budgeted Fund Fund DEPT Position# POSITION TITLE Grade Hrly Rate Budget Positions Positions Positions A 6772 Sr Center 600204001 Bus Drivers PT $21-25/hr $ 24,000 2.00 2.00 2.00 600204003 Bus Drivers PA $21-25/hr $ 62,500 3.00 3.00 3.00 600268011 Recreation Leader-Senior Center PA $21-22/hr 15,500 - 1.00 1.00 Subtotal A6772•1021 $ 102,000 5.00 6.00 6.00 A 7020 General Rec 600270009 Recreation Attendant-PA PA $25-30/hr 10,000 12 1.00 1.00 Subtotal A7020.1021 $ 10,000 1.00 1.00 1.00 B 7140 Playgrnds 600270002 Recreation Attendant-Mem Park PA $16-18/hr 34,500 4.00 5,00 6.00 600425006 Park Maintenance Aide-Laborer $15-22/hr 500 1.00 1.00 1.00 600141013,14 Crossing Guards-Mem Park $22/hr 1,000 1.00 1.00 1.00 Subtotal B7140-1021 36,000 6.00 7.00 8.00 A 7180 Pool 600265001 Pool Manager-Recreation Supervisor PA $18-31/hr 9.00 7.00 9.00 48,000 600265003 Pool Manager/CP0-Recreation Supervisor PA $28-32/hr 4.00 5.00 600296001 Lifeguards PA 515-25/hr 174,000 30.00 51.00 54.00 600268009 Lifeguard Instructor PA $30-$32/hr 2,900 1.00 1.00 1,00 600270003 Recreation Attendant-Key Attendant PS $13-20/hr 21,000 4.00 6.00 6.00 600446002 Custodian(Summer)-Caretaker PS $17-23/hr 12,000 4.00 4.00 4.00 600268001 Pool Instructors-Rec Leaders PA $18-70/hr 16,000 3.00 20.00 21.00 Subtotal A71801021 $ 273,900 51.00 93.00 100,00 A 7180 Pool 600268002 Recreation Leader-Swim Coach-Dolphins PA $27-30/hr 6,000 4.00 5.00 6.00 600268007 Recreation Leader-Summer Swim Coaches PA $35-85/hr 19,500 4.00 4.00 4.00 Subtotal A7180.1022 $ 25,500 8.00 9.00 10.00 A 7265 Ice Rink 600720001 Cashiers PA $17-26/hr 47,000 3.00 3.00 4.00 600265002 Assistant Manager-Ice Rink-Recreation Supervisor PA $20-26/hr 77,000 4.00 6.00 6.00 600424002 Rink Custodian(Summer)-Maintenance Labor PA $14-20/hr 4,000 - 2.00 2.00 600270005 Skateguards-Recreation Attendant PA $13-19/hr 77,000 10.00 12.00 12.00 Subtotal A7265-1021 $ 205,000 17.00 23.00 24.00 600265008 Skate Director-Recreation Supervisor PA $35/hr 18,750 - 1.00 1.00 600265009 Assistant Skate Director PA $30/hr 5,250 - - 2.00 600268003 Figure Skating Instructor-Rec Leader PA $26-40/hr 31,000 10.00 28.00 30.00 Subtotal A7265-1024 $ 55,000 10.00 29.00 33.00 600268004 Hockey Instructor/Coaches-Rec Leader PA $15-57/hr 32,500 9.00 10.00 10.00 Subtotal A7265.1025 $ 32,500 9.00 10.00 10.00 167 TOWN OF MAMARONECK ilijr:If-- , ' ,,,.•..,.,, :riCia - - RECREATION DEPARTMENT Jill Fisher,Superintendent of Recreation 2025 PART-TIME POSITION SUMMARY 2023 2024 2025 Group! 2025 Budgeted Budgeted Budgeted Dept Dept Position# Title Grade Hrly Rate Budget Positions Positions Positions 7310 Youth 600268012 Music Programs-Rec Leader PA $100/br $ 15,000 - 1.00 1.00 600270007 Youth Programs Sr Ctr-Recreation Attendant PA $20-26/hr 3,500 - 1.00 1.00 600270006 Msc Programs-Recreation Attendant PA $9-30/hr 3,200 5.00 3.00 3.00 600265004 Director&Asst.Director-HMX Camp PS $35-66/hr 22,000 2.00 2.00 2.00 600268005 Unit Leader-IiND(Camp PS $18-28/hr 28,600 3.00 3.00 6.00 600269001 Counselors-HMX Camp PS $15-21/hr 158,550 42.00 43.00 48.00 600296002 Lifeguards-Hmx Camp PS $20-$25 24,800 6.00 600266001 Recreation Specialists-HMX Camp PS $18-30/hr 6,150 2.00 2.00 2.00 600446001 Custodian-HMX Camp PS $17-19/hr 3,650 1.00 1.00 1.00 600187008 Secretary-HMX Camp PS $18-22/hr 4,250 1.00 1.00 1.00 600268008 Recreation Leader-HMXCamp breakfast PS $20-27/hr 1,850 2.00 3.00 3.00 600424001 Maint Laborers-Floor Change Over-HMX Camp PA $15-$25/hr 1,500 4.00 4.00 6.00 600266005 EMT Specialist-Hmx PS $18-30/hr 5,450 1.00 1.00 1.00 600265006 Director -Rockingstone PS $40-53/hr 8,100 1.00 1.00 1.00 600268006 Unit Leader-Rockingstone PS $22-$30 5,500 1.00 1.00 1.00 600269002 Counselors-Rockingstone PS $15-22/hr 43,400 9.00 10.00 15.00 600266002 Recreation Specialist-Rockingstone PS $18-$22mr 6,300 1.00 2.00 2.00 600266003 EMT Specialist-Rockingstone PS $20-25/hr 3,700 1.00 1.00 1.00 600265007 Teen Travel Camp-Rec Supervisors PS 1.00 1.00 1.00 -- $18-40Ihr 31,500 600269004 Teen Travel Camp-Rec Assistant PS 5.00 5.00 6.00 - Camp Positions-Monroe - 17.00 - - Subtotal A7310-1021 $ 377,000 99.00 86.00 108.00 7620 Adult Rec 600268010 Recreation Leaders-Volleyabll/Fitness PA $45-70/hr 11,700 7.00 7.00 7.00 Subtotal A7620-1021 $ 11,700 7.00 7.00 7.00 TOTAL PART TIME-RECREATION $ 1,128,600 209.00 271.00 307.00 DEPARTMENT TOTAL $ 2,205,927 221.40 283.00 319.00 168 YyM§ ..� Town of Mamaroneck-NY 54652- -;. �;, ••�'. muniS' 'r.aaia°° !,ff4416Verew.wiwn NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund •■ A .: : . • . BUD P . 4 .N Pr-limin.r Bud.etCHANGE A6772 SENIOR PROGRAMS A6772 2705 GIFTS .00 .00 .00 .00 .00 -4,500.00 .0% A6772 2775 CONTWIN -1,397.50 -1,500.00 -1,500.00 -1,205.00 -1,300.00 -1,300.00 -13.3% A6772 2776 CONTMow -2,694.50 -3,000.00 -3,000.00 -1,177.00 -2,000.00 -2,000.00 -33.3% A6772 2777 CONTTRANS -1,786.00 -1,500.00 -1,500.00 -1,706.00 -1,600.00 -1,600.00 6.7% A6772 2778 CONTCONG -8,281.00 -6,000.00 -6,000.00 -7,556.30 -7,000.00 -6,000.00 .0% A6772 2779 CONTDUES -15,573.00 -12,500.00 -12,500.00 -15,303.00 -15,000.00 -15,000.00 20.0% A6772 2780 CONTSTRANS -1,171.00 -1,000.00 -1,000.00 -1,185.00 -1,000.00 -1,000.00 .0% A6772 3770 AAA TRANSP -6,321.00 -2,400.00 -2,400.00 -2,456.00 -2,456.00 -2,400.00 .0% A6772 3988 ST AID-WIN -4,900.52 -3,800.00 -3,800.00 3,547.41 -7,194.00 -7,194.00 89.3% A6772 4770 III-B TRAN -13,582.65 -5,400.00 -5,400.00 -7,860.29 -8,172.00 -8,172.00 51.3% A6772 4771 III-C1 CON -16,799.58 -12,000.00 -12,000.00 -359.96 -17,608.00 -17,608.00 46.7% A6772 4772 III-C2 MEA -34,025.53 -46,500.00 -46,500.00 -6,997.08 -42,032.00 -42,032.00 -9.6% TOTAL SENIOR PROGRAMS -106,532.28 -95,600.00 -95,600.00 -42,258.22 -105,362.00 -108,806.00 13.8% A6781 SENIOR PROGRAMS A6781 4774 FEDAID -12,185.00 .00 .00 .00 .00 .00 .0% TOTAL SENIOR PROGRAMS -12,185.00 .00 .00 .00 .00 .00 .0% A7020 GENERAL REC A7020 2010 HMXREIMB -38,087.37 -36,000.00 -36,000.00 -1,680.00 -37,000.00 -36,000.00 .0% TOTAL GENERAL REC -38,087.37 -36,000.00 -36,000.00 -1,680.00 -37,000.00 -36,000.00 .0% A7180 POOL A7180 2025 POOLPERMIT -388,793.23 -340,000.00 -340,000.00 -334,307.00 -260,000.00 -340,000.00 .0% A7180 2026 POOL PRGRM -64,179.65 -75,000.00 -75,000.00 -49,556.13 -75,000.00 -75,000.00 .0% A7180 2070 SWIM CLUB -52,040.50 -50,000.00 -50,000.00 -35,662.50 -50,000.00 -50,000.00 .0% TOTAL POOL -505,013.38 -465,000.00 -465,000.00 -419,525.63 -385,000.00 -465,000.00 .0% A7265 ICE RINK A7265 2013 RINK-CONC -28,900.00 -32,500.00 -32,500.00 -32,700.00 -32,700.00 -33,000.00 1.5% A7265 2014 ICEROOMRNT -2,590.00 -2,000.00 -2,000.00 -1,250.00 -2,000.00 -2,500.00 25.0% A7265 2015 ICESOLARRF -27,924.54 -27,925.00 -27,925.00 -27,924.54 -27,925.00 -27,925.00 .0% A7265 2065 RINKGENADM -449,305.25 -420,000.00 -420,000.00 -313,113.99 -460,000.00 -450,000.00 7.1% A7265 2066 ICE RENTAL -554,868.95 -550,000.00 -550,000.00 -341,379.95 -550,000.00 -555,000.00 .9% A7265 2067 HOCKEY PRG -183,125.80 -145,000.00 -145,000.00 -127,843.75 -170,000.00 -165,000.00 13.8% A7265 2068 SKATESCHL -219,563.20 -210,000.00 -210,000.00 -167,705.50 -220,000.00 -220,000.00 4.8% A7265 2705 GIFTS -9,858.80 .00 -9,134.64 -9,134.68 -9,134.68 .00 .0% Report generated: 11/04/2024 16:46 user: 5465tyogman Page 1 Program IP: bgnyrpts 169 • • Town of Mamaroneck-NY 54652- Si). 11i1l111S' - - - • -_a tyler cry solution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 .000UNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Prellminar BUd•etCHANGE TOTAL ICE RINK -1,476,136.54 -1,387,425.00 -1,396,559.64 -1,021,052.41 -1,471,759.68 -1,453,425.00 4.8% A7310 YOUTH PRGM A7310 2002 REC-YOUTH -790,941.92 -775,000.00 -775,000.00 -835,736.26 -840,000.00 -845,000.00 9.0% TOTAL YOUTH PRGM -790,941.92 -775,000.00 -775,000.00 -835,736.26 -840,000.00 -845,000.00 9.0% A7620 ADULT REC A7620 2001 REC ADULT -143,705.95 -125,000.00 -125,000.00 -144,716.61 -148,000.00 -135,000.00 8.0% TOTAL ADULT REC -143,705.95 -125,000.00 -125,000.00 -144,716.61 -148,000.00 -135,000.00 8.0% TOTAL General Fund -3,072,602.44 -2,884,025.00 -2,893,159.64 -2,464,969.13 -2,987,121.68 -3,043,231.00 5.5% B7140 MEMORIAL PARK 67140 2001 REC FEES -44,530.00 -42,000.00 -42,000.00 -50,881.00 -50,343.00 -46,000.00 9.5% TOTAL MEMORIAL PARK -44,530.00 -42,000.00 -42,000.00 -50,881.00 -50,343.00 -46,000.00 9.5% TOTAL Part Town -44,530.00 -42,000.00 -42,000.00 -50,881.00 -50,343.00 -46,000.00 9.5% GRAND TOTAL -3,117,132.44 -2,926,025.00 -2,935,159.64 -2,515,850.13 -3,037,464.68 -3,089,231.00 5.6% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:46 Page 2 user: program m bgnyrpts: 170 • Town of Mamaroneck-NY 54652- •• ••'• mums' • _ a tyler err.oWimn NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY 5 OPERATING BUDGET PROJECTION FOR PERIOD 13 -CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund U• •: : . • . : . •6 • w. u .N Pr-li i -r Bud.etCHANGE A6772 SENIOR PROGRAMS A6772 1010 SALARIES 251,402.45 210,499.00 210,499.00 200,719.59 222,650.00 220,584.00 4.8% A6772 1015 OVERTIME .00 1,000.00 1,000.00 .00 500.00 1,000.00 .0% A6772 1016 LONGEVITY 800.00 1,725.00 1,725.00 925.00 1,725.00 .00 -100.0% A6772 1018 SICK INCTV .00 400.00 400.00 .00 400.00 400.00 .0% A6772 1021 SALRY-PT 88,349.48 100,000.00 100,000.00 68,592.80 80,000.00 96,000.00 -4.0% A6772 1030 MED BYOUT 5,000.00 5,000.00 5,000.00 .00 5,000.00 .00 -100.0% A6772 2102 MISC EQUIP 2,723.47 5,000.00 5,000.00 1,055.13 5,000.00 4,000.00 -20.0% A6772 2104 BLDNG EQUP .00 4,000.00 4,000.00 .00 4,000.00 4,000.00 .0% A6772 4002 SVCE CTS 6,172.85 7,500.00 7,500.00 5,085.55 7,500.00 8,110.00 8.1% A6772 4003 ELECTRIC 8,420.96 13,000.00 13,000.00 7,460.93 9,000.00 13,000.00 .0% A6772 4005 HTING FL 8,283.42 15,000.00 15,000.00 7,242.49 10,000.00 15,000.00 .0% A6772 4008 WATER/SWR 1,387.09 2,000.00 2,000.00 1,359.70 2,000.00 2,000.00 .0% A6772 4011 B&G SPPS 4,738.04 4,500.00 4,500.00 1,293.55 4,500.00 4,500.00 .0% A6772 4012 B&G R&M 15,240.45 14,000.00 14,000.00 6,148.29 14,000.00 14,000.00 .0% A6772 4037 PROG INST 14,298.42 18,000.00 18,000.00 12,698.86 17,000.00 16,000.00 -11.1% A6772 4048 OP EXPNSES 12,060.59 13,000.00 13,000.00 6,521.74 13,000.00 12,000.00 -7.7% A6772 4055 NATRL GAS 1,709.55 1,500.00 1,500.00 1,162.88 1,500.00 1,500.00 .0% A6772 4060 MLS ON WHL 43,917.96 47,000.00 47,000.00 39,106.85 52,000.00 54,000.00 14.9% A6772 4061 CONG MEALS 21,392.20 20,000.00 20,000.00 16,655.41 21,000.00 21,000.00 5.0% A6772 4062 WIN (SNAP) 3,915.70 5,200.00 5,200.00 3,101.16 5,200.00 5,200.00 .0% A6772 4064 VEH FUEL 8,276.71 7,400.00 7,400.00 2,194.03 7,400.00 6,500.00 -12.2% TOTAL SENIOR PROGRAMS 498,089.34 495,724.00 495,724.00 381,323.96 483,375.00 498,794.00 .6% A7020 GENERAL REC A7020 1010 SALARIES 462,772.09 473,818.00 473,818.00 375,407.34 440,000.00 497,569.00 5.0% A7020 1012 CLTH ALLW 301.50 305.00 305.00 301.50 301.50 450.00 47.5% A7020 1015 OVERTIME 2,142.78 4,500.00 4,500.00 1,748.57 4,500.00 7,500.00 66.7% A7020 1016 LONGEVITY 3,575.00 3,575.00 3,575.00 2,650.00 3,575.00 2,650.00 -25.9% A7020 1018 SICK INCTV 400.00 400.00 400.00 .00 400.00 400.00 .0% A7020 1019 STIPEND 350.00 840.00 840.00 560.00 840.00 840.00 .0% A7020 1021 SALRY-PT 6,222.50 10,000.00 14,397.36 18,139.49 17,000.00 10,000.00 .0% A7020 1030 MED BYOUT 5,000.00 .00 .00 .00 .00 .00 .0% A7020 2102 MIsc EQUIP .00 5,000.00 5,045.23 5,045.23 5,045.23 6,900.00 38.0% A7020 4008 WATER/SWR 24,914.04 40,000.00 35,557.41 21,479.34 26,000.00 33,000.00 -17.5% A7020 4009 OFFICE SUP 155.64 600.00 530.50 82.72 600.00 600.00 .0% A7020 4010 OP SPPLIES 266.47 550.00 550.00 215.50 550.00 550.00 .0% A7020 4017 SEMINARS 1,080.26 4,000.00 4,000.00 497.09 4,000.00 3,500.00 -12.5% A7020 4019 DUES/PUBS 1,169.92 1,800.00 1,800.00 1,240.00 1,800.00 1,800.00 .0% A7020 4030 PRINTG .00 .00 69.50 69.50 69.50 .00 .0% A7020 4100 GR R&M 25,824.23 30,000.00 30,000.00 25,919.97 30,000.00 30,000.00 .0% Report generated: 11/04/2024 16.47 user: 5465tyogman Page 1 Program ID: b9nYrpts 171 • ••: . munis- Town of Mamaroneck-NY 54652- .• ;Me ayie crpsolution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25/00 FY 5 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar Bud•etCHANGE A7020 4301 RBPLYMT 239.73 400.00 400.00 .00 400.00 400.00 .0% TOTAL GENERAL REC 534,414.16 575,788.00 575,788.00 453,356.25 535,081.23 596,159.00 3.5% A7180 POOL A7180 1010 SALARIES 88,526.92 90,414.00 90,414.00 79,981.58 90,414.00 90,414.00 .0% A7180 1012 CLTH ALLW 275.00 275.00 275.00 275.00 275.00 275.00 .0% A7180 1016 LONGEVITY 925.00 925.00 925.00 925.00 925.00 1,050.00 13.5% A7180 1021 SALRY-PT 256,240.28 271,000.00 271,000.00 224,990.84 260,000.00 273,900.00 1.1% A7180 1022 SALRY-SWM 29,506.01 23,000.00 23,000.00 14,151.10 18,000.00 25,500.00 10.9% A7180 2102 MISC EQUIP 4,500.00 3,000.00 3,000.00 -1,000.00 8,500.00 3,000.00 .0% A7180 4003 ELECTRIC 6,989.60 9,000.00 9,000.00 6,063.62 7,000.00 9,000.00 .0% A7180 4008 WATER/SWR 27,684.60 34,000.00 34,000.00 15,639.92 20,000.00 30,000.00 -11.8% A7180 4010 OP SPPLIES 11,298.80 11,500.00 11,500.00 5,750.93 11,500.00 11,500.00 .0% A7180 4037 PROG INST 6,839.00 7,000.00 7,000.00 4,753.00 7,000.00 7,000.00 .0% A7180 4045 ID SUPPS .00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 .0% A7180 4100 GR R&M 29,364.31 20,000.00 20,000.00 9,291.84 20,000.00 20,000.00 .0% A7180 4158 POOL MAINT 377,884.42 390,000.00 390,000.00 302,083.06 390,000.00 390,000.00 .0% A7180 4160 LIFGD UNFM 1,982.90 2,200.00 2,200.00 1,923.70 2,200.00 2,200.00 .0% A7180 4161 SWIM MEETS 950.00 950.00 950.00 950.00 950.00 950.00 .0% A7180 4162 MAM SWM CL 1,958.91 2,000.00 2,000.00 193.52 2,000.00 2,000.00 .0% TOTAL POOL 844,925.75 866,264.00 866,264.00 666,973.11 839,764.00 867,789.00 .2% A7265 ICE RINK A7265 1010 SALARIES 278,682.07 290,387.00 290,387.00 256,192.96 265,000.00 268,760.00 -7.4% A7265 1012 CLTH ALLW 598.50 600.00 600.00 598.50 598.50 900.00 50.0% A7265 1015 OVERTIME 2,191.46 1,000.00 1,000.00 560.11 1,000.00 2,500.00 150.0% A7265 1016 LONGEVITY .00 .00 .00 .00 .00 .00 .0% A7265 1018 SICK INCTV 400.00 400.00 400.00 .00 400.00 400.00 .0% A7265 1021 SALRY-PT 142,185.70 205,000.00 205,000.00 107,655.93 149,000.00 195,000.00 -4.9% A7265 1024 SALRY-FIGR 54,633.08 47,500.00 47,500.00 45,714.50 75,000.00 55,000.00 15.8% A7265 1025 SALRY-HCKY 29,404.00 30,000.00 30,000.00 19,192.00 30,000.00 32,500.00 8.3% A7265 1030 MED BYOUT 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 .0% A7265 2102 MISC EQUIP 4,202.15 2,000.00 2,000.00 1,095.00 2,000.00 2,000.00 .0% A7265 2104 BLDNG EQUP 11,200.00 .00 507.36 507.36 600.00 .00 .0% A7265 2109 SKATES 2,137.77 6,000.00 6,008.00 6,008.00 6,008.00 6,000.00 .0% A7265 2137 ZAMBNIPART 5,733.20 5,000.00 4,492.64 3,484.10 5,000.00 7,500.00 50.0% A7265 4002 SVCE CIS 58,564.79 77,000.00 88,917.38 69,782.94 75,000.00 93,000.00 20.8% A7265 4003 ELECTRIC 147,149.15 187,000.00 187,000.00 122,440.39 160,000.00 160,000.00 -14.4% A7265 4005 HTING FL .00 .00 .00 .00 .00 .00 .0% A7265 4008 WATER/SWR 19,844.48 37,000.00 37,000.00 24,343.90 37,000.00 37,000.00 .0% A7265 4010 OP SPPLIES 26,316.40 27,500.00 27,500.00 11,651.01 27,500.00 38,000.00 38.2% A7265 4017 SEMINARS 24.02 1,200.00 1,200.00 .00 1,200.00 1,200.00 .0% Report generated: 11/04/2024 16:47 Page 2 user: 5465tyogman Program ID: bgnyrpts 172 •••:• Town of Mamaroneck-NY 54652- •• _ .munis. aty,erc,,,,I ution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25.00 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar Bud•etCHANGE A7265 4036 PROG OP SP 22,699.00 20,000.00 29,184.64 2,532.50 20,050.00 24,000.00 20.0% A7265 4055 NATRL GAS 50,285.04 56,000.00 56,000.00 31,928.70 50,000.00 56,000.00 .0% A7265 4163 EQUP RPRS 41,632.31 35,000.00 35,000.00 39,750.18 35,000.00 75,000.00 114.3% A7265 4164 PUBLICITY 2,786.36 3,000.00 3,000.00 1,269.83 3,000.00 3,000.00 .0% A7265 4276 RINK SECTY 7,102.00 12,000.00 24,032.50 24,032.50 24,033.00 16,000.00 33.3% TOTAL ICE RINK 912,771.48 1,048,587.00 1,081,729.52 773,740.41 972,389.50 1,078,760.00 2.9% A7310 YOUTH PRGM A7310 1016 LONGEVITY .00 .00 .00 .00 .00 .00 .0% A7310 1018 SICK INCTV .00 .00 .00 .00 .00 .00 .0% A7310 1021 SALRY-PT 285,256.25 310,000.00 325,971.25 329,757.75 330,000.00 377,000.00 21.6% A7310 2102 MISC EQUIP .00 1,000.00 2,975.03 2,975.03 3,000.00 1,000.00 .0% A7310 4036 FROG OP SP 14,191.00 17,000.00 17,039.76 17,406.88 18,000.00 18,500.00 8.8% A7310 4037 FROG INST 238,176.39 270,000.00 253,829.81 186,393.00 270,000.00 235,000.00 -13.0% A7310 4167 SP EVENTS 19,186.22 18,000.00 18,000.00 17,286.05 18,000.00 18,000.00 .0% A7310 4169 TEEN ESCPE 62,601.65 69,000.00 83,155.40 83,155.40 83,155.00 91,000.00 31.9% A7310 4172 SE CONSORT 25,415.00 26,750.00 26,750.00 26,685.75 26,685.75 27,420.00 2.5% A7310 4173 OTHER SERV 2,410.61 2,500.00 2,500.00 2,106.28 2,500.00 3,500.00 40.0% TOTAL YOUTH PRGM 647,237.12 714,250.00 730,221.25 665,766.14 751,340.75 771,420.00 8.0% A7620 ADULT REC A7620 1016 LONGEVITY .00 .00 .00 .00 .00 .00 .0% A7620 1018 SICK INCTV .00 .00 .00 .00 .00 .00 .0% A7620 1021 SALRY-PT 10,680.00 11,500.00 11,500.00 8,040.00 11,500.00 11,700.00 1.7% A7620 4036 PROG OP SP .00 1,000.00 1,000.00 257.89 1,000.00 1,000.00 .0% A7620 4037 PROG INST 64,924.75 94,000.00 94,000.00 93,360.50 119,000.00 90,000.00 -4.3% TOTAL ADULT REC 75,604.75 106,500.00 106,500.00 101,658.39 131,500.00 102,700.00 -3.6% TOTAL General Fund 3,513,042.60 3,807,113.00 3,856,226.77 3,042,818.26 3,713,450.48 3,915,622.00 2.9% B7140 MEMORIAL PARK B7140 1021 SALRY-PT 30,628.84 36,000.00 36,000.00 34,010.86 36,000.00 36,000.00 .0% B7140 2102 MISC EQUIP 73.99 1,000.00 2,975.03 2,975.03 2,975.03 1,000.00 .0% B7140 4002 SVCE CTS 12,645.80 18,500.00 18,500.00 17,851.95 18,500.00 19,000.00 Z.7% B7140 4003 ELECTRIC 6,732.64 7,500.00 7,500.00 6,076.12 7,200.00 7,500.00 .0% B7140 4008 WATER/SWR 6,416.59 7,000.00 7,524.97 8,222.97 8,500.00 7,000.00 .0% B7140 4010 OP SPPLIES 7,444.36 8,000.00 7,908.00 5,492.69 8,000.00 8,200.00 2.5% B7140 4012 B&G R&M 1,458.93 1,500.00 1,500.00 395.32 1,500.00 1,500.00 .0% B7140 4033 EQU R&M 4.47 750.00 750.00 99.41 750.00 750.00 .0% B7140 4044 TENNIS CT 6,061.97 7,000.00 4,500.00 .00 7,000.00 8,000.00 14.3% B7140 4045 ID SUPPS .00 400.00 492.00 492.00 492.00 400.00 .0% Report generated: 11/04/2024 16.47 Page 3 user: 5465tyogman Program ID: bgnyrpts 173 Town of Mamaroneck-NY 54652- .e.:" munis. NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS -CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Part Town ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar Bud•etCHANGE TOTAL MEMORIAL PARK 71,467.59 87,650.00 87,650.00 75,616.35 90,917.03 89,350.00 1.9% 87310 YOUTH PRGM B7310 4171 COOP CAMP 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 .0% 87310 4208 EMELIN TH 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 .0% TOTAL YOUTH PRGM 21,000.00 21,000.00 21,000.00 21,000.00 21,000.00 21,000.00 .0% TOTAL Part Town 92,467.59 108,650.00 108,650.00 96,616.35 111,917.03 110,350.00 1.6% GRAND TOTAL 3,605,519.19 3,915,763.00 3,964,876.77 3,139,434.61 3,825,367.51 4,025,972.00 2.8% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:47 Page 4 User: 5465tyogman Program ID: bgnyrpts 174 TOWN OF MAMARONECK TOWN ADMINISTRATOR Meredith S. Robson,Town Administrator DEPARTMENTAL MISSION Ensure the efficient and effective direction of all operations and affairs of the Town government. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Town Administrator is appointed by the Town Board and is the Chief Administrative Officer of the Town. The Town Administrator's responsibilities include, but are not limited to, making employment recommendations to the Town Board and coordinating and supervising the day-to-day operations of the Town's twelve operating departments. The Town Administrator serves as the Budget Officer and is responsible for preparing and administering the annual Town Budget. The Town Administrator recommends and implements policy directives of the Town Board, negotiates labor and service contracts, and promotes teamwork among all Town departments. In addition, the Town Administrator is the designated Emergency Manager. 2024 ACCOMPLISHMENTS i- Supported the Town Board with the adoption of the 2024 Comprehensive Plan. - Began work on Implementation Plan for new Comprehensive Plan. • Assisted with ongoing cable franchise negotiations. L Supported the work of the Traffic Committee and implemented new policies and procedures. y- Successfully negotiated a five-year contract extension with the Professional Firefighters Association, Local 898, IAFF. Y Proceeded with negotiations between the Police Benevolent Association and the Civil Service Employees Association 1000 AFSCME, AFL-CIO for their collective bargaining agreements expiring December 31, 2024. • Coordinated work of staff on capital improvements. y Provided recommendations and support in various matters of litigation. P. Assist with development of grant applications and management of awarded grants. 2025 GOALS 1- Recommend and implement revised Town Board policies for the organization. ➢ Update the Town's Employee Handbook and other workplace policies. Provide recommendations and support in various matters of litigation. r Finalize contracts with the Police Benevolent Association and the Civil Service Employees Association 1000 AFSCME,AFL-CIO Association if not completed by December 31, 2024. y Continue to provide staff support to the Traffic Committee. - Recommend and implement Town Board revised leases for various Town properties and offices. - Successfully replace several key retiring staff. y- Continue to pursue grants to offset the cost of Town capital projects. "- Assist with final negotiation of the cable franchise agreement if not completed by December 31, 2024. 175 TOWN OF MAMARONECK TOWN ADMINISTRATOR Meredith S. Robson,Town Administrator SUMMARY OF REVENUES 2024 2024 2024 BUDGET 2023 Adopted Adjusted Year-to- 2024 2025 %Increase DEPT CODE Actual Budget Budget Date Projected Budget (Decrease) Reimb-OtherGovt-Stipends A221/2210 $ 2,400 $ - $ - $ 2,400 $ 2,400 $ 2,400 0% State Aid-Love Your Food Grant A1221/A1270 27,923 - - 4,146 4,146 - 0% TOTAL REVENUE $ 30,323 $ - $ - $ 6,546 $ 6,546 $ 2,400 $ - SUMMARY OF APPROPRIATIONS 2024 2024 Budget 2023 Adopted Adjusted 2024 2024 2025 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Town Adminsitrator A1221 $ 507,981 $ 626,668 $ 641,161 $ 476,537 $ 580,815 $ 617,071 -2% Grant-Love Your Food Grant A1270 27,323 - - - - - 0% Sustainability A8070 - - 1,000 - - - 0% Public Safety B3010 103 21,330 21,330 8,890 11,500 13,500 -37% Sustainability B8095 2,880 8,000 8,000 506 4,550 8,000 0% TOTAL APPROPRIATIONS $ 538,287 $ 655,938 $ 671,491 $ 485,933 $ 596,865 $ 638,571 -3% PERFORMANCE MEASURES Item 2020 2021 2022 2023 2024 2025 Actual Actual Actual Actual Estimate Estimate 1. Grants Secured 4 0 1 3 4 4 176 TOWN OF MAMARONECK -4`' \' \-.-'-''-')'' TOWN ADMINISTRATOR Meredith S. Robson,Town Administrator 2025 FULL-TIME POSITION SUMMARY 2023 2024 2025 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP I STEP Budget Positions Positions Positions A 1221 400008001 Town Administrator MNGMT $ 228,355 1.00 1.00 1.00 A _ 1221 410009001 Assistant to the Town Admin t?GMT 84,562 1.00 1.00 1.00 A 1221 41E022001 Secretary to Town Administrator ?GMT 63,749 1.00 1.00 1.00 A 1221 410172001 Admin Aide MNGMT 76,000 1.00 1.00 1.00 TOTAL A1221-1010 $ 452,666 4.00 4.00 4.00 2025 PART-TIME POSITION SUMMARY 2023 2024 2025 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP/STEP HrlyRate Budget Positions Positions Positions A 1221 600750001 Office Assistant-Town Attorney PT $22/hr $ 5,000 1.00 1.00 1.00 A 1221 660187004 Intermediate Account Clerk-Town Admin PA $38.48/hr 10,000 1.00 1.00 1.00 TOTALA1221-1021 $ 15,000 2.00 2.00 2.00 DEPARTMENT TOTAL $ 467,666 6.00 6.00 6.00 177 •••• . munis. Town of Mamaroneck-NY 54652- = f -etyle pso n NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY 5 OPERATING BUDGET PROJECTION FOR PERIOD 13 .000UNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar Bud•etCHANGE A1221 TOWN ADMIN A1221 2210 OTHR GOVT -2,400.00 .00 .00 -2,400.00 -2,400.00 -2,400.00 .0% TOTAL TOWN ADMIN -2,400.00 .00 .00 -2,400.00 -2,400.00 -2,400.00 .0% A1270 FOOD SCRAP A1270 3910 ST AID-CON -27,923.37 .00 .00 -4,145.66 -4,145.66 .00 .0% TOTAL FOOD SCRAP -27,923.37 .00 .00 -4,145.66 -4,145.66 .00 .0% TOTAL General Fund -30,323.37 .00 .00 -6,545.66 -6,545.66 -2,400.00 .0% GRAND TOTAL -30,323.37 .00 .00 -6,545.66 -6,545.66 -2,400.00 .0% ** END OF REPORT - Generated by Tracy YOgman •• Report generated: 11/04/2024 16.47 Page 1 user: 5465tyogman Program ID: bgnyrpts 178 • Town of Mamaroneck-NY 54652- •:y. IllllIllS' _..�. � •... ;etyier err solution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25100 FY2S OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUdretCHANGE A1221 TOWN ADMIN A1221 1010 SALARIES 361,640.31 456,453.00 456,453.00 349,657.21 410,000.00 452,666.00 -.8% A1221 1015 OVERTIME 497.86 2,500.00 1,995.00 .00 2,500.00 1,500.00 -40.0% A1221 1016 LONGEVITY .00 .00 .00 .00 .00 .00 .0% A1221 1018 SICK INCTV 800.00 800.00 800.00 .00 800.00 800.00 .0% A1221 1019 STIPEND 700.00 840.00 840.00 630.00 840.00 840.00 .0% A1221 1021 SALRY-PT 8,769.60 15,000.00 15,000.00 7,812.80 15,000.00 15,000.00 .0% A1221 1030 MED BYOUT 4,000.00 4,000.00 4,000.00 .00 4,000.00 .00 -100.0% A1221 4009 OFFICE SUP .00 1,500.00 1,500.00 75.91 100.00 1,950.00 30.0% A1221 4017 SEMINARS 4,285.96 9,840.00 9,840.00 3,647.03 9,840.00 12,180.00 23.8% A1221 4019 DUES/PUBS 3,590.24 3,735.00 3,735.00 3,558.20 3,735.00 4,135.00 10.7% A1221 4021 PBLC NOTCE 2,021.00 3,500.00 3,500.00 1,013.95 3,500.00 .00 -100.0% A1221 4030 PRINTG 194.58 500.00 500.00 .00 500.00 .00 -100.0% A1221 4035 CONS SVCES 121,481.37 128,000.00 142,997.61 110,141.71 130,000.00 128,000.00 .0% TOTAL TOWN ADMIN 507,980.92 626,668.00 641,160.61 476,536.81 580,815.00 617,071.00 -1.5% A1270 FOOD SCRAP A1270 4048 OP EXPNSES 27,323.37 .00 .00 .00 .00 .00 .0% TOTAL FOOD SCRAP 27,323.37 .00 .00 .00 .00 .00 .0% A8070 SUSTAINABILITY A8070 4035 CONS SVCES .00 .00 1,000.00 .00 .00 .00 .0% TOTAL SUSTAINABILITY .00 .00 1,000.00 .00 .00 .00 .0% TOTAL General Fund 535,304.29 626,668.00 642,160.61 476,536.81 580,815.00 617,071.00 -1.5% B3010 PUBLIC SAFETY B3010 2102 MISC EQUIP .00 2,000.00 2,000.00 .00 2,000.00 2,000.00 .0% B3010 4002 SVCE CTS .00 14,330.00 5,421.89 .00 .00 .00 -100.0% B3010 4010 OP SPPLIES 103.19 2,000.00 2,000.00 -18.00 500.00 1,000.00 -50.0% B3010 4048 OP EXPNSES .00 3,000.00 3,000.00 .00 .00 1,500.00 -50.0% B3010 4310 COMP SFTWR .00 .00 8,908.11 8,908.11 9,000.00 9,000.00 .0% TOTAL PUBLIC SAFETY 103.19 21,330.00 21,330.00 8,890.11 11,500.00 13,500.00 -36.7% B8095 SUSTAINABILTY B8095 4010 OP SPPLIES 561.37 2,500.00 2,500.00 200.63 2,500.00 2,500.00 .0% 88095 4017 SEMINARS .00 .00 50.00 50.00 50.00 .00 .0% 88095 4030 PRINTG 694.02 500.00 450.00 80.59 500.00 500.00 .0% Report generated: 11/04/2024 16:48 User: 5465tyogman Page 1 Program ID: bgnyrpts 179 Town of Mamaroneck-NY 54652- '•: S mums' a tylor erp S^Ialien NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 ,CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCi Part Town ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd.etCHANGE B8095 4035 CONS SVCES 1,550.00 3,000.00 3,000.00 .00 500.00 3,000.00 .0% 68095 4167 SP EVENTS 75.00 2,000.00 2,000.00 175.00 1,000.00 2,000.00 .0% TOTAL SUSTAINABILTY 2,880.39 8,000.00 8,000.00 506.22 4,550.00 8,000.00 .0% TOTAL Part Town 2,983.58 29,330.00 29,330.00 9,396.33 16,050.00 21,500.00 -26.7% GRAND TOTAL 538,287.87 655,998.00 671,490.61 485,933.14 596,865.00 638,571.00 -2.7% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:48 Page 2 User: 5465tyogman Program ID: bgnyrpts 180 TOWN OF MAMARONECK TOWN ATTORNEY William Maker,Town Attorney DEPARTMENTAL MISSION Provide legal representation and advice to the Town. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Town Attorney handles a variety of legal issues. General Legal Representation includes contract litigation and negotiations,real estate matters,advising in the day-to-day operation of Town government and other matters. Legislative responsibilities include preparing, reviewing, and recommending all Town ordinances, local laws, amendments to the Town Code, and related public notices and resolutions. The Town Attorney attends all Town Board meetings. 2024 ACCOMPLISHMENTS ➢ Continued the collection process for outstanding tax liens which will result in the collection of over $800k in tax and penalties. • Advised staff and Town Board members on legal matters throughout the year. ➢ Worked with consulting attorney on the telecommunications local law. 2025 GOALS • Complete the In Rem foreclosure process currently underway. • Continue to provide representation and advice in a manner that promotes the Town's best interest. ➢ Respond in a timely manner to requests by Town staff for advice regarding daily operations. ➢ Continue to process the 111 pending tax certioraris. SUMMARY OF APPROPRIATIONS 2024 2024 2024 Budget 2023 Adopted Adjusted Year-to- 2024 2025 %Increase DEPT Code Actual Budget Budget Date Projected Budget (Decrease) Town Attorney A1420 $ 324,900 $ 310,650 $ 321,719 $ 182,926 $ 265,125 $ 313,300 1% TOTAL APPROPRIATIONS $ 324,900 $ 310,650 $ 321,719 $ 182,926 $ 265,125 $ 313,300 1% PERFORMANCE MEASURES 2020 2021 2022 2023 2024 2025 Description Actual Actual Actual Estimate Estimate Estimate Local Laws 10 17 11 9 12 12 181 TOWN OF MAMARONECK iiiIiii TOWN ATTORNEY William Maker,Town Attorney 2025 FULL-TIME POSITION SUMMARY 2023 2024 2025 2025 Budgeted Budgeted Budgeted Fund Dept Title GROUP/STEP Budget Positions Positions Positions A 1220 $ - - - DEPARTMENTAL TOTAL $ - - - - 182 Town of Mamaroneck-NY 54652- �";,. i•i•.. muniS' . .t, a tyler erp..upon NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar Bud.etCHANGE A1420 ATTORNEY A1420 4009 OFFICE SUP .00 100.00 100.00 .00 100.00 .00 -100.0% A1420 4019 DUES/PUBS .00 250.00 250.00 .00 250.00 .00 -100.0% A1420 4030 PRINTG .00 .00 .00 .00 .00 .00 .0% A1420 4040 LAW BOOKS 11,134.40 7,700.00 7,700.00 7,843.50 7,700.00 11,200.00 45.5% A1420 4046 LEGALRET 109,999.92 110,000.00 110,000.00 82,499.94 110,000.00 110,000.00 .0% A1420 4114 PROF SVCES 184,665.56 170,000.00 181,069.16 80,847.14 125,000.00 170,000.00 .0% A1420 4116 TITLE SEAR 440.00 1,000.00 3,575.00 3,575.00 3,575.00 1,000.00 .0% A1420 4117 TRIAL EXP .00 1,000.00 1,000.00 .00 500.00 500.00 -50.0% A1420 4119 PROS FEE 18,660.00 20,600.00 18,025.00 8,160.00 18,000.00 20,600.00 .0% TOTAL ATTORNEY 324,899.88 310,650.00 321,719.16 182,925.58 265,125.00 313,300.00 .9% TOTAL General Fund 324,899.88 310,650.00 321,719.16 182,925.58 265,125.00 313,300.00 .9% GRAND TOTAL 324,899.88 310,650.00 321,719.16 182,925.58 265,125.00 313,300.00 .9% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:49 User: 5465tyogman Page 1 Program ID: bgnyrpts 183 TOWN OF MAMARONECK TOWN BOARD Town Board Members:Sabrina Fiddelman,Jeffery King,Robin Nichinsky,Anant Nambiar DEPARTMENTAL MISSION Provide leadership and set policy to deliver effective and efficient public services. The Town Board is committed to ensuring that the Town of Mamaroneck is an outstanding Town in which to live, work, and visit. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Town Board is the legislative and policy-making body of the Town. It is comprised of four elected members and the Town Supervisor. Residents of the Town-wide area,which includes the residents of the Villages of Larchmont and Mamaroneck, elect the Town Board members. Town Board members serve four-year terms,while the Town Supervisor serves a two-year term. Collectively,the Town Board enacts local laws and ordinances, adopts the Town Budget, awards contracts,sets policies, and appoints a Town Administrator and members of various boards and commissions; including, but not limited to, the Planning Board, Zoning Board of Appeals, and Board of Assessment Review. 2024 ACCOMPLISHMENTS Adopted various local laws. - Authorized various capital projects and awarded bids related to such capital projects. Worked with the Village of Larchmont Board of Trustees to analyze the delivery of Sanitation services. ➢ Began negotiations for the renewal of the cable access franchise agreement. Support the implementation of the adopted Comprehensive Plan. 2025 GOALS ➢ Provide policy guidance to ensure the highest quality of life for Town residents. • Authorize funding sources to diversify the Town's revenue structure. ➢ Continue to support essential infrastructure projects. ➢ Develop and authorize the Implementation Plan for the Comprehensive Plan. ➢ Determine the future of the Larchmont-Mamaroneck Joint Sanitation Commission. ➢ Authorize various updated policies. ➢ Authorize updated Town facility leases. 184 TOWN OF MAMARONECK TOWN BOARD Town Board Members:Sabrina Fiddelman,Jeffery King,Robin Nichinsky,Anant Nambiar SUMMARY OF APPROPRIATIONS 2024 2024 2024 Budget 2023 Adopted Adjusted Year-to- 2024 2025 %Increase DEPT Code Actual Budget Budget Date Projected Budget (Decrease) Town Board A1010 $ 31,425 $ 31,736 $ 31,736 $ 28,606 $ 32,736 $ 33,208 5% TOTAL APPROPRIATIONS $ 31,425 $ 31,736 $ 31,736 $ 28,606 $ 32,736 $ 33,208 5% 2025 PART-TIME POSITION SUMMARY 2023 2024 2025 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP/STEP Budget Positions Positions Positions A 1010 500002001-4 Council Member ELECTED(4) $ 27,308 4.00 4.00 4.00 DEPARTMENTAL TOTAL $ 27,308 4.00 4.00 4.00 185 Town of Mamaroneck—NY 54652— - d ••: '� munis' .w ._ '�,x-4'*s -Q4'-a@�ti r,_,8 Eyler crp solution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Prellminar Bud.etCHANGE A1010 TOWN BOARD A1010 1021 SALRY-PT 26,247.52 27,036.00 27,036.00 23,916.32 27,036.00 27,308.00 1.0% A1010 4009 OFFICE SUP 7.68 500.00 500.00 95.95 500.00 500.00 .0% A1010 4017 SEMINARS 5,170.09 4,000.00 4,000.00 4,472.62 5,000.00 5,200.00 30.0% A1010 4030 PRINTG .00 200.00 200.00 121.50 200.00 200.00 .0% TOTAL TOWN BOARD 31,425.29 31,736.00 31,736.00 28,606.39 32,736.00 33,208.00 4.6% TOTAL General Fund 31,425.29 31,736.00 31,736.00 28,606.39 32,736.00 33,208.00 4.6% GRAND TOTAL 31,425.29 31,736.00 31,736.00 28,606.39 32,736.00 33,208.00 4.6% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:50 Page 1 user: 5465tyogman Program ID: bgnyrpts 186 TOWN OF MAMARONECK �-- TOWN CLERK Allison May,Town Clerk DEPARTMENTAL MISSION Our mission is to deliver friendly, error-free processing and service for our residents and customers to meet their needs efficiently and effectively. We strive to identify and implement cost savings in all we do.We serve as welcoming liaisons between residents and their Town government, understanding fully that the actions of the Town Clerk's office reflect directly on the Town and Town Board. We are committed to preserving the Town's records with the utmost care, ensuring we meet NYS retention requirements while enabling accessibility and facilitating transparency. We develop new skills for the betterment of our residents. We share our expertise and knowledge within our work community. OPERATING ENVIRONMENT The Town Clerk serves as Secretary to the Town Board,ensuring accurate records of all meetings and public hearings. Responsibilities include handling the adoption of Town Laws, bond issuance documentation, legal filings, and notices of claims.The Clerk processes Freedom of Information (FOIL) requests as the official keeper of records and designated Records Access Officer(RAO).Additionally,the Town Clerk acts as a licensing agent for the State and the Town, issuing licenses and permits in accordance with State laws and local ordinances. The Town Clerk oversees the Records Management Program and Archives,which store the Town's historical records.This role involves a coordinated administrative effort to systematically manage the Town's records from creation to final disposition, including the storage of permanent and historical documents. WORKLOAD INDICATORS Filing Officer/Bonds/Banking ➢ Manage bond paperwork, certifications, legal notices, and filings with Bond Counsel. Collaborate with the Town Comptroller and Bond Counsel in processing bond paperwork, including time- sensitive legal publications, notifications, and certifications. Receive all legal filings served on the Town, including Notices of Claim, litigation,summonses,and subpoenas;ensure proper distribution among Town Officials. Fire District Clerk ➢ Execute Fire District Elections, including facilitating the election, coordinating election personnel. ➢ Prepare bond paperwork, certifications, legal notices, and filings, working closely with Bond Counsel and Town Comptroller. Freedom of Information Requests(FOIL) ➢ Produce findings and inform requestors of any denials. Provide the Town Appeals Officer (Town Supervisor)with information and rationale for denials by the RAO. • Research,interpret,and apply FOIL law(in coordination with Town Counsel),monitor compliance, keep other departments in compliance, and communicate with requestors. ➢ Accept all FOIL requests as the official keeper of Town records and Records Access Officer(RAO). 187 TOWN OF MAMARONECK `N, TOWN CLERK Allison May,Town Clerk Licenses & Permits • Issue permits for over 1,000 residential and commercial alarm systems annually, coordinating with the Police Department to record and invoice false alarm activations; liaising with IT monthly. Y License over 500 dogs in the Town and Village of Larchmont; manage renewals and reviews. • Issue garage sale permits. i- Issue over 100 marriage licenses annually, involving detailed appointments with couples. P Issue over 1,000 annual parking permits,verify residency,reissue lost tags,and maintain wait lists. Handle daily parking-related inquiries. Issue permits for solicitors/peddlers and canvassing, in coordination with the Police Department. Liaison with the Board of Elections e Facilitate locations with the Board of Elections for all elections in the Town. • Provide Town residents and staff with details of all elections;ensure signage is posted in the Town to raise awareness of early voting; provide details online and for notifications to Town residents; aid with billings. Miscellaneous ➢ Process Marriage Licenses and perform ceremonies. • Sell E-ZPass On the Go passes. • Post the Town Supervisor's listing of events around Town onto the Town website. Records Management Y Archive Room: Maintain the Town's Archive Room, housing 1,120 banker boxes.Collaborate with each Town Department on the intake, retrieval, and disposition of their records. • Best Practices:Advise Town Departments on best practices for maintaining databases and records retention schedules. Y Records Repository: Administer the Town's Records Repository in Laserfiche, our document management system, and the electronic LGS-1(NYS Records Retention Policy). r. Records Requests: Respond to daily requests for records, both paper and electronic. y Staff Oversight: Oversee part-time staff of 3-4 for scanning and templating documents into Laserfiche. Create and implement new Laserfiche projects. ✓ User Management: Manage and authorize users in the Laserfiche application and repository. Registrar of Vital Records ✓ Issue birth and death certificates for individuals who die or are born in the Unincorporated Town. ✓ Process requests for vital records. Secretary to the Town Board Y Attend Town Board Meetings: Draft resolutions, prepare minutes,and complete tasks initiated at each meeting. Publish all legal notices of the Town Board. P Process, record, and file all local laws with New York State. • Ensure the Town Code(eCode360) is up-to-date and accurately reflected on the Town website. r Scan all Town Board meeting packets and make them available in Laserfiche (since 2015). • Ensure all Town Board minutes are completed in iCompass, uploaded, and fully searchable through Laserfiche (available back to 1918)and posted on the Town's website (since 2011). 188 TOWN OF MAMARONECK TOWN CLERK Allison May,Town Clerk Town Officials, Boards&Commissions • Issue appointment letters, maintain Oaths of Office,and manage resignations. • Issue and maintain the Code of Ethics Acknowledgments for all applicable Town employees and maintain disclosures for employees in sensitive positions. y Maintain terms of office and contact information for all Town Officials, Boards,and Commissions. y Issue and maintain annual Disclosure Statements for each Town Official and every member of a Board and Commission. `v Confirm the noticing and posting of meetings for the Housing Authority, Board of Ethics, and Board of Assessment Review on the Town website. ➢ Annual Reporting: Provide required annual reporting to the County Clerk, Office of Real Property Tax Assessment (ORPTS), New York State Retirement System, State Comptroller, and County Board of Elections. 2024 ACCOMPLISHMENTS ➢ Awarded the 2024 International Institute of Municipal Clerk's Program Excellence in Governance Award,which is given to one clerk's office annually. ➢ Continued implementation of new OpenGov software, including Alarms (new, renewals, and alarm activations), Dog Licenses (new and renewals), pre-appointment paperwork for Marriage Licenses,Vitals requests, Block Party Permits, Garage Sale Permits, Peddler's Licenses, as well as the online processing of FOIL requests. • Began tracking revenue for Alarm Permits and Activations separately, as was done prior to 2021. ➢ Refined and application and permitting of all OpenGov permits, licenses and records requests. ➢ Designed the first renewal workflow and led the completion of the first round of parking permits in the OpenGov system,starting with WSA/Lester and continuing with all the Town's parking lots. ➢ Aided residents,as needed, in navigating our new online OpenGov system. ➢ Developed and tested all 2024-25 Residential Parking, Area Business and 24-hour semiannual online parking renewals in OpenGov ensuring the successful processing of first round of parking renewals in May/June 2024. • Created online Spanish Marriage License application. ➢ In April,fully prepped both paper and email dog renewals in advance for the months of May,June, July and August,to lighten the workload in the Town Clerk's office while one on maternity leave. ➢ Continued moving from paper renewals to online renewals across all permits and licenses, achieving the goal of reducing postage expenses (down 17% YTD 2024) and the use of paper in the Town Clerk's office (down an estimated 50%YTD 2024). ➢ Continued professional development and building cross-job knowledge throughout staff. ➢ Began offering after-hours appointments, providing accessibility for essential workers&teachers as requested. ➢ Transitioned from Town Clerk account at Chase to general fund banking,saving time on separate reconciliation as well as the expense of maintaining a second account for full year. 189 TOWN OF MAMARONECK TOWN CLERK Allison May,Town Clerk ➢ Completed with the Building Department the application for the Local Government Records Management Improvement Fund Grant (LGRMIF) which garnered the Town $74,997 in funding from the New York State Archives.Completed the scanning of Building& Engineering documents for the grant. Processed all necessary paperwork and facilitated payments. • Wrote with the Engineering Department the application for another LGRMIF Grant garnering the Town an additional $74,999 in funding from the New York State Archives,to scan Engineering & Building documents. • Achieved next step for application for the Town of Mamaroneck to become a Passport Services/ Passport Application Acceptance Facility. ➢ In 2024, 70%of Parking applications were processed online. ➢ Continued restructuring of the cost of Alarm Permits to offer new Senior$25 and Business/Commercial$100 rates in 2024. Sold 1040 Alarm Permits, up 8%verses 2023, including 193 Senior, and 26 Business permits YTD 2024. ➢ Continued to work with Community Services deaccession of the Town's files. Completed listing, reviewing,disposal and removing over 50 remaining boxes of Community Service records from their office, ultimately processing 38 of those into archives. • Arranged for the Town's New York State Archives representative to visit the Town Clerk's office on May 7, 2024, to review Records Management systems and policies, review and assess grant process, and to help set longer-term goals. ➢ Continued to assist Building&Engineering in their scanning and archiving of property information. ➢ Completed scanning the historical Town Board Agenda packets from 1967- present, templating approximately 30%of those packets in 2024. ➢ Continued to provide deep dive reference requests into archives and Laserfiche for Town Supervisor,Town Administrator and other Departments, Boards, and Commissions, as requested to retrieve harder-to-find information and historical documents. • Completed scanning Death Records from 1983 to present. • Scanned Oaths of Office from 1957 through 1998. • Began scanning Planning files in house. • Maintained office while one member was out on maternity leave. ➢ Town Clerk received her Certified Municipal Clerk designation from the International Municipal Clerks Association. Town Clerk graduated the New England Municipal Clerk's Institute,completing her third and final year of training. • Garnered, for the first time, a certified copy of the Town of Mamaroneck's Legislative Drafting, Chapter 64 of the NYS Laws of 1788, basically the Town of Mamaroneck's Birth Certificate. 190 TOWN OF MAMARONECK TOWN CLERK Allison May,Town Clerk 2025 GOALS ➢ Continue to refine and develop OpenGov online applications and payment options for all Town Clerk permits and licenses. • Develop bilingual offerings for all online OpenGov applications and forms. • Move completely from paper renewals to online renewals across all permits and licenses in 2025, with the goal of reducing postage expenses and use of paper in the Town Clerk's office by 50%. ➢ Continue to train and develop staff by attending online and in person Clerks academies and meetings, both paid and free programming,to build knowledge and skills. ➢ Town Clerk to pursue Master Municipal Clerk and Deputy Clerk to begin to pursue Certified Municipal Clerk designations. ➢ Continue working to become a passport processing center; must identify a closet-sized office space in the Town Center to continue to pursue. • Develop and implement various Laserfiche projects, including Contracts and Agreements, finding a way to track and notify on Agreements. ➢ Continue to assist the Building Department in the follow up resulting from their LGRMIF Grant from New York State Archives in 2024, including completing conversion into Laserfiche. ➢ Assist the Engineering Department in the pursuit/fulfillment of LGRMIF Grant from New York State Archives in 2024, including completing conversion into Laserfiche. • Work with representatives from NYS Archives to continue to review our Records Management systems and policies;set goals for 2025 and beyond; and identify next steps on LGRMIF grants. • Offer as-needed after-work hours, particularly for marriage licenses and possibly passport applications,to coincide with Town Board meeting nights and/or Court. • Rebuild revenue for Alarm Activations,to 2021 level. • Continue to lead integration between OpenGov and Laserfiche for additional record types. ➢ Develop and implement Town parking study/survey to identify current Town parking needs and identify plan for Town's parking areas. 191 TOWN OF MAMARONECK TOWN CLERK Allison May,Town Clerk SUMMARY OF REVENUES 2024 2024 2024 Budget 2023 Adopted Adjusted Year-to- 2024 2025 %Increase DEPT Code Actual Budget Budget Date Projected Budget (Decrease) Town Clerk Fees A1410 $ 337,916 $ 323,300 $ 323,300 $ 323,714 $ 327,300 $ 340,300 5% Election Services-County A1450 16,387 17,000 17,000 19,879 26,400 22,500 32% Parking Permits-Lot A B1410 182,420 175,000 175,000 176,176 188,180 185,075 6% TOTAL REVENUE $ 536,723 $ 515,300 $ 515,300 $ 519,769 $ 541,880 $ 547,875 6% SUMMARY OF APPROPRIATIONS 2024 2024 Budget 2023 Adopted Adjusted 2024 2024 2025 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Town Clerk A1410 $ 309,824 $ 316,286 $ 316,286_$ 269,412 $ 317,465 $ 325,265 2.84% Elections A1450 53,327 $ 51,903 $ 54,927 54,927 54,927 $ 75,000 44.50% TOTAL APPROPRIATIONS $ 363,151 $ 368,189 $ 371,213 $ 324,339 $ 372,392 $ 400,265 8.71% PERFORMANCE MEASURES Item ; 2020 2021 2022 2023 2024 2025 ' Actual Actual Actual Actual Estimate Estimate 1. Parking Permits Issued 1053 450 1062 950 982 1000* 2. Alarm Permits Issued 1250 1300 1297 975 1040 1000 3. False alarms issued 100 60 N/A _ 30 30 30 4. Other permits/licenses issued 550 697 700 725 700 700 5. Dog licenses issued 415 606 610 580 580 500 6. FOIL Request 200 135 200 200 200 175 7. New documents in Laserfiche 56,165 36,133 21,052 18,000 63,000 125,000** *Dependent on possible implementation of new parking permit concept. ** Estimate includes outsourced 23/24 LGRMIF grant scans; documents to hit Town Laserfiche for 2025. 192 TOWN OF MAMARONECK TOWN CLERK Allison May,Town Clerk 2025 FULL-TIME POSITION SUMMARY 2023 2024 2025 GROUP I 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Budget Positions Positions Positions A _ 1410 500003001 Town Clerk ELECTED $ 111,026 1.00 1.00 1.00 A _ 1410 100007001 Deputy Town Clerk _ VV7 $ 67,592 1.00 1.00 1.00 A 1410 100007002 Deputy Town Clerk IX/8 $ 82,122 1.00 1.00_ 1.00 TOTAL A1410-1010 $ 260,740 3.00 3.00 3.00 2025 PART-TIME POSITION SUMMARY 2023 2024 2025 Hrly 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP I STEP Rate Budget Positions Positions Positions A 1410 600187005-7 Records Mgmt Clerk PA $21.05/hr $ 45,000 3.00 3.00 3.00 TOTAL A1410-1021 $ 45,000 3.00 3.00 3.00 DEPARTMENT TOTAL $ 305,740 6.00 6.00 6.00 193 Town of Mamaroneck-NY 54652- �,..y = ••:. munis >,Fr n '.yam Y -u saubor. NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd.etCHANGE A1410 TOWN CLERK A1410 1255 TOWN CLERK -7,939.31 -8,000.00 -8,000.00 -9,996.00 -10,000.00 -10,000.00 25.0% A1410 1720 A PERMITS -248,902.27 -258,000.00 -258,000.00 -250,515.00 -255,000.00 -258,000.00 .0% A1410 1740 METERS-LTA -67,472.02 -45,000.00 -45,000.00 -52,657.90 -50,000.00 -60,000.00 33.3% A1410 2544 DOG LICNSE -12,479.68 -12,000.00 -12,000.00 -10,305.00 -12,000.00 -12,000.00 .0% A1410 2590 OTHER PMT -1,123.00 -300.00 -300.00 -240.00 -300.00 -300.00 .0% TOTAL TOWN CLERK -337,916.28 -323,300.00 -323,300.00 -323,713.90 -327,300.00 -340,300.00 5.3% A1450 ELECTIONS A1450 1270 ELECTION -16,386.88 -17,000.00 -17,000.00 -19,878.68 -26,400.00 -22,500.00 32.4% TOTAL ELECTIONS -16,386.88 -17,000.00 -17,000.00 -19,878.68 -26,400.00 -22,500.00 32.4% TOTAL General Fund -354,303.16 -340,300.00 -340,300.00 -343,592.58 -353,700.00 -362,800.00 6.6% B1410 TOWN CLERK B1410 1720 LOTBPERMIT -100,907.94 -100,000.00 -100,000.00 -106,805.54 -110,000.00 -105,000.00 5.0% B1410 1730 PRMTLOTCDE -10,056.00 -10,000.00 -10,000.00 -6,895.00 -10,000.00 -10,000.00 .0% B1410 1740 STPKGMETER -23,162.50 -18,000.00 -18,000.00 -18,735.00 -22,000.00 -21,075.00 17.1% B1410 2545 ALARM LIC -43,006.93 -41,000.00 -41,000.00 -41,220.00 -41,180.00 -41,000.00 .0% B1410 2611 FALSEALRMS -5,286.82 -6,000.00 -6,000.00 -2,520.00 -5,000.00 -8,000.00 33.3% TOTAL TOWN CLERK -182,420.19 -175,000.00 -175,000.00 -176,175.54 -188,180.00 -185,075.00 5.8% TOTAL Part Town -182,420.19 -175,000.00 -175,000.00 -176,175.54 -188,180.00 -185,075.00 5.8% GRAND TOTAL -536,723.35 -515,300.00 -515,300.00 -519,768.12 -541,880.00 -547,875.00 6.3% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:51 Page I User: 5465tyogman Program ID: bgnyrpts 194 • Town of Mamaroneck-NY 54652- 3 NC.:!.. muni5' • a-ty(er erp solubun NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd.etCHANGE A1410 TOWN CLERK A1410 1010 SALARIES 246,372.46 256,448.00 256,448.00 226,422.29 256,448.00 260,740.00 1.7% A1410 1015 OVERTIME .00 1,500.00 1,500.00 .00 500.00 1,000.00 -33.3% A1410 1016 LONGEVITY 675.00 675.00 675.00 675.00 675.00 675.00 .0% A1410 1018 SICK INCTV .00 .00 .00 .00 .00 .00 .0% A1410 1021 SALRY-PT 45,005.00 40,000.00 39,767.76 33,823.41 40,000.00 45,000.00 12.5% A1410 2101 OFFICE EQU 76.93 .00 .00 .00 .00 .00 .0% A1410 4009 OFFICE SUP 1,867.93 1,000.00 880.00 268.10 1,000.00 1,000.00 .0% A1410 4017 SEMINARS 7,469.77 7,650.00 7,650.00 5,245.87 7,650.00 7,650.00 .0% A1410 4019 DUES/PUBS 973.00 613.00 2,560.19 642.17 2,560.00 800.00 30.5% A1410 4020 TEMP SVCES 232.24 .00 232.24 232.24 232.24 .00 .0% A1410 4021 PBLC NOTCE 2,149.90 2,500.00 2,500.00 1,136.84 2,500.00 2,500.00 .0% A1410 4030 PRINTG 614.96 1,400.00 1,400.00 815.88 1,400.00 1,400.00 .0% A1410 4112 TWN CODE 3,887.00 4,000.00 2,172.81 .00 4,000.00 4,000.00 .0% A1410 4113 RECDS MNGM 500.00 500.00 500.00 150.00 500.00 500.00 .0% TOTAL TOWN CLERK 309,824.19 316,286.00 316,286.00 269,411.80 317,465.24 325,265.00 2.8% A1450 ELECTIONS A1450 1015 OVERTIME .00 .00 .00 .00 .00 20,000.00 .0% A1450 4130 ELECT FEES 53,327.00 51,903.00 54,927.00 54,927.00 54,927.00 55,000.00 6.0% TOTAL ELECTIONS 53,327.00 51,903.00 54,927.00 54,927.00 54,927.00 75,000.00 44.5% TOTAL General Fund 363,151.19 368,189.00 371,213.00 324,338.80 372,392.24 400,265.00 8.7% GRAND TOTAL 363,151.19 368,189.00 371,213.00 324,338.80 372,392.24 400,265.00 8.7% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:52 user: 5465tyogmen Page 1 Program ID: bgnyrpts 195 TOWN OF MAMARONECK iglu TOWN SUPERVISOR Jaine Elkind Eney,Town Supervisor DEPARTMENTAL MISSION The mission of the Town Supervisor is to communicate with and assist residents, provide leadership and policy direction to the Town Board and Town employees for the future of the Town and facilitate the implementation of Town Board priorities to ensure the delivery of cost-effective, high-level, customer- responsive services. In addition, the Supervisor interacts with all levels of government from village to federal representatives to facilitate relationships that benefit the Town. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Town Supervisor is the Chief Executive Officer and Chief Financial Officer of Town government, responsible to lead and manage its finances. The Town Supervisor is independently elected to a two- year term and chairs the meetings of the five member Town Board.The Town Supervisor also manages appointments to the Town's volunteer boards. Communications with residents is a top priority for the Office of the Town Supervisor. Interacting with representatives from all levels of government is a consistent operational task. The Town Supervisor sits on the board of Westchester Joint Water Works, the Larchmont Mamaroneck Joint Garbage Commission and participates on the Town,Village,School (TVS)task force. 2024 ACCOMPLISHMENTS ✓ Completed the Comprehensive Planning process and participated with the Comprehensive Plan Steering Committee. V Maintained Aaa bond rating. ✓ Achieved recertification of Climate Smart Community bronze designation. ✓ Achieved Tree City USA designation for the 32nd year. ✓ Completed Traffic Safety improvements. ✓ Shepherded the adoption of various local laws. V Obtained grant funding that reduced the burden of infrastructure improvements on the taxpayers including but not limited to grants for the Colonial Avenue sidewalk. ✓ Provided complete and timely responses to resident inquiries. ✓ Provided communications at Town Board Meetings,through monthly electronic newsletters and on social media. ✓ Updated Town Website. V Chaired Board of Westchester Joint Water Works.Settled 20-year litigation. ✓ Served as Co-commissioner of Larchmont-Mamaroneck Joint Garbage Disposal Commission and evaluated the service delivery of sanitation. ✓ Conducted cleanups of Leatherstocking Trail and Hommocks Conservation Area 196 TOWN OF MAMARONECK milliii TOWN SUPERVISOR Jaine Elkind Eney,Town Supervisor 2025 GOALS • Support the implementation of the adopted Comprehensive Plan ➢ Lead efforts to improve sustainability and resilience throughout the Town. y Improve resident communications through expansion of social media and continuation of monthly e- newsletter publications. ➢ Support initiatives to diversify the Town's sources of revenue. ➢ Continue to ensure that residents receive high-level quality services and continue to strive to deliver them efficiently. Y Seek applicable grant funding to reduce the burden of infrastructure improvements on the taxpayers. ➢ Seek opportunities for more diverse housing stock. • Seek to improve recreation facilities and offerings. ➢ Seek to plant more street trees. ➢ Ensure that the Town's annual budget is presented and adopted in compliance with General Municipal Law • Support resident volunteerism and resident-led sustainability efforts ➢ Determine the future of the Larchmont Mamaroneck Joint Garbage Disposal Commission. ➢ Negotiate the renewal of two cable television franchise agreements. y Negotiate an agreement with LMC Media to provide media services to the Town and its residents. SUMMARY OF APPROPRIATIONS 2024 2024 2024 BUDGET 2023 Adopted Adjusted Year-to- 2024 2025 %Increase DEPT CODE Actual Budget Budget Date Projected Budget (Decrease) Town Supervisor A1220 $ 117,433 $ 131,070 $ 131,575 $ 115,387 $ 132,375 $ 132,693 1% TOTALAPPROPRIATIONS $ 117,433 $ 131,070 $ 131,575 $ 115,387 $ 132,375 $ 132,693 1% 2025 FULL-TIME POSITIONS 2023 2024 2025 2025 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP I STEP Budget Positions Positions Positions A 1220 500001001 Town Supervisor ELECTED $ 42,666 0.82 1.00 1.00 A 1220 410027001 Confidential Secretary MNGMT $ 85,452 1.00 1.00 1.00 DEPARTMENTAL TOTAL $ 128,118 1.82 2.00 2.00 197 Ji Town of Mamaroneck-NY 54652- "<.. munls' ____. _.... _..__:. 'ems .1,. ' ;x,�•-" •n•-;a6tylererpsolubon NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT eneral Fund • A •• : • • : I •CTU• P . ■ • Pr-11 in.r Bud•etCHANGE A1220 SUPERVISOR A1220 1010 SALARIES 115,860.14 127,695.00 127,695.00 112,960.82 127,695.00 128,118.00 .3% A1220 1016 LONGEVITY 675.00 675.00 675.00 675.00 675.00 675.00 .0% A1220 1018 SICK INCTV 400.00 400.00 400.00 .00 400.00 400.00 .0% A1220 1021 SALRY-PT .00 .00 1,305.00 1,305.00 1,305.00 1,500.00 .0% A1220 4009 OFFICE SUP 140.32 500.00 500.00 325.79 500.00 500.00 .0% A1220 4017 SEMINARS 65.00 1,000.00 500.00 120.00 1,000.00 1,000.00 .0% A1220 4019 DUES/PUBS 293.00 500.00 500.00 .00 500.00 500.00 .0% A1220 4030 PRINTG .00 300.00 .00 .00 300.00 .00 -100.0% TOTAL SUPERVISOR 117,433.46 131,070.00 131,575.00 115,386.61 132,375.00 132,693.00 1.2% TOTAL General Fund 117,433.46 131,070.00 131,575.00 115,386.61 132,375.00 132,693.00 1.2% GRAND TOTAL 117,433.46 131,070.00 131,575.00 115,386.61 132,375.00 132,693.00 1.2% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:53 Page 1 user: 5465tyogman Program ID: bgnyrpts 198 TOWN OF MAMARONECK UNALLOCATED GENERAL GOVERNMENT DEPARTMENTAL MISSION This budget supports the community, includes unallocated revenues and unallocated Townwide expenses not attributable to any specific department. OPERATING ENVIRONMENT/WORKLOAD INDICATORS Liability Insurance:Townwide Liability insurance is allocated by Fund and not to each department. Tax Certiorari: Refunds to taxpayers based on tax reduction proceedings. Judgements/Claims:There are no pending legal settlements anticipated in 2025. Contingency:The Town is in the process of negotiating two union contracts, anticipates pool closure for half of 2025 and retirements. Estimates have been provided in this budget line for these items. Employee Benefits:Employee Benefits include all benefits paid to or on behalf of employees that includes New York State Retirement contributions,health insurance,dental insurance,vision insurance,employee wellness programs, medical reimbursements, Social Security Tax, Metropolitan Transportation Tax, Workers Comp, Life Insurance, Disability Insurance, Medicare B Reimbursement for retirees. These benefits are recorded in each Fund but are not allocated to each department. Transfers to Capital Projects Fund: Funding transfers to the Capital Project Fund for approved capital projects. Interfund Transfers: The General Fund interfund transfer is an allocation of information technology expenses to the Part Town Fund.The Part Town's share of Town Center operating costs is made through an interfund transfer to the General Fund. The Sanitary Sewer District's allocation of the Engineering Department costs is made through an interfund transfer to the General Fund. Transfers to Debt Service Fund: Funding transfers from operating budgets to the Debt Service Fund for debt service costs for capital projects. Narcotics Guidance Council:Passthrough funding received from the County to provide counseling services. Control of Animals: Funding for animal shelter services provided to the Humane Society. Library: The Larchmont Public Library is located within the Village of Larchmont and is a non-profit organization serving the Town. The Library provides free services that include library materials, educational opportunities, homebound services, adult, senior, student programs, and museum passes. Town funding supports all programs offered by the library. 199 TOWN OF MAMARONECK UNALLOCATED GENERAL GOVERNMENT SUMMARY OF REVENUES 2023 2024 2024 2024 2024 2025 REVENUES Actual Original Budget Revised Budget Actual Projection Budget Real Property Taxes 30,095,484 31,887,970 31,887,970 31,887,900 31,887,900 35,061,700 Non-Property Taxes-Sales Tax 3,339,702 3,200,000 3,200,000 1,723,129 3,435,000 3,400,000 Franchise Fees 117,161 352,000 352,000 122,221 226,460 300,000 Use of Money&Prop 326,050 289,600 289,600 289,607 289,607 290,190 SaleOfProp/Comp Loss 194,686 10,000 10,000 54,676 50,471 10,000 Miscellaneous 179,974 175,400 145,400 136,589 148,830 145,400 Interfund Revenues - - - - - - State Aid 1,357,159 1,650,000 1,650,000 694,479 1,529,947 1,750,000 FEDERAL AID-ARP 281,512 - 247,142 - 247,142 - FED AID-FEMA 13,929 - - - - - Interfund Transfers 2,305,402 916,665 3,066,654 1,304,139 2,066,654 951,625 Appropriated FundBal - 3,821,875 4,099,518 - - 2,481,200 Other Tax items 984,811 772,120 772,120 972,102 1,009,168 566,400 Total Revenue $ 39,195,870 $ 43,075,630 $ 45,720,404 $ 37,184,842 $ 40,891,179 $ 44,956,515 200 TOWN OF MAMARONECK UNALLOCATED GENERAL GOVERNMENT SUMMARY OF APPROPRIATIONS 2024 2024 2023 Adopted Adjusted 2024 2024 2025 DEPT Object Code Actual Budget Budget Year-to-Date Projected Budget Municipal Dues 1920 3,525 4,875 4,875 3,025 4,875 4,875 Tax Certs 1930 6,579 50,000 48,470 5,194 15,000 37,000 Judgements/Claims 1931 402,102 250,000 216,575 5,217 10,000 10,000 Taxes-Town Properties 1950 86,687 105,000 105,000 84,016 84,017 100,000 Equipment A/2102 - 12,000 12,000 5,344 12,000 - Cable /2102/4035/426 47,604 249,800 319,140 279,007 315,140 249,800 Contingency 4050 114,444 53,475 - 896,400 Liability Insurance 4059 342,841 362,000 363,630 361,424 361,425 379,000 Community Counseling 4139 277,435 549,100 549,100 365,018 324,100 549,160 Community Resource Center 4149 15,000 15,000 15,000 15,000 15,000 Animal Services 4204/4292 18,675 20,400 24,425 24,425 26,280 28,080 ETPA 4206 6,060 4,100 4,100 3,980 4,100 4,100 Library 4219 1,369,373 1,403,607 1,403,607 823,480 1,403,607 1,437,294 Memorial Day Parade 4219 3,258 3,000 3,148 3,148 3,148 3,500 Human Rights Comm 4224 - 1,000 1,000 - - 1,000 Credit Card Fees 4299 32,978 37,000 37,000 17,574 27,000 37,000 BAN PR/Interest 6000-7000 - 117,600 501,600 501,600 501,600 - Employee Benefits 9010-9090 11,612,637 13,222,635 13,222,635 8,422,168 12,822,228 14,527,155 Interfund Transfers 9901-9902 970,386 916,665 916,665 154,150 916,665 951,625 Transfers to Capital 9950 4,870,802 2,083,650 4,205,046 4,160,358 4,160,358 2,660,200 Transfers to Debt 9960-9970 4,316,684 4,706,269 4,706,269 4,706,269 4,706,269 4,264,051 TOTAL EXPENSES $ 24,382,626 $ 24,228,145 $ 26,712,760 $ 19,925,397 $ 25,712,812 $ 26,155,180 201 Town of Mamaroneck-NY 54652- ' ••:" munis• •s,ar' _+.fir"' • e wer erp sel1.160n NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd.etCHANGE A4210 COMM COUNSELING CTR A4210 3484 CCREV -188,334.78 -450,000.00 -450,000.00 -177,919.39 -225,000.00 -450,000.00 .0% TOTAL COMM COUNSELING CTR -188,334.78 -450,000.00 -450,000.00 -177,919.39 -225,000.00 -450,000.00 .0% A8792 STORM IDA A8792 4988 FEMA 28,234.57 .00 .00 .00 .00 .00 .0% TOTAL STORM IDA 28,234.57 .00 .00 .00 .00 .00 .0% A9730 BAN A9730 2710 PREM OBLIG -932.00 .00 .00 .00 .00 .00 .0% TOTAL BAN -932.00 .00 .00 .00 .00 .00 .0% A9900 INTRFUND TRANSFERS A9900 5032 TX FR B -86,265.00 -83,150.00 -83,150.00 -83,150.00 -83,150.00 -78,350.00 -5.8% A9900 5036 TX FR SS -71,000.00 -71,000.00 -71,000.00 -71,000.00 -71,000.00 -43,000.00 -39.4% A9900 5040 TX FR H -50,452.58 .00 -1,610,486.11 -610,486.11 -610,486.11 .00 .0% TOTAL INTRFUND TRANSFERS -207,717.58 -154,150.00 -1,764,636.11 -764,636.11 -764,636.11 -121,350.00 -21.3% A9983 UNALLOCATE-ISAIS A9983 4988 FEMA -13,929.07 .00 .00 .00 .00 .00 .0% TOTAL UNALLOCATE-ISAIS -13,929.07 .00 .00 .00 .00 .00 .0% A9992 FED AID-FEMA-IDA A9992 3995 StateFEMA -3,137.17 .00 .00 .00 .00 .00 .0% A9992 4988 FEMA -28,234.57 .00 .00 .00 .00 .00 .0% TOTAL FED AID-FEMA-IDA -31,371.74 .00 .00 .00 .00 .00 .0% A9999 UNALLOCATED A9999 1001 RE TAXES -5,790,484.12 -6,118,300.00 -6,118,300.00 -6,118,245.49 -6,118,245.49 -6,984,100.00 14.2% A9999 1081 PILOT -2,136.79 -2,120.00 -2,120.00 -2,168.11 -2,168.11 -2,400.00 13.2% A9999 1090 PENALTIES -976,225.33 -760,000.00 -760,000.00 -962,583.39 -1,000,000.00 -557,000.00 -26.7% A9999 1130 UTILTYRECT -6,449.18 -10,000.00 -10,000.00 -7,351.09 -7,000.00 -7,000.00 -30.0% A9999 2410 RENTINCOME -326,049.88 -289,600.00 -289,600.00 -289,607.14 -289,607.14 -290,190.00 .2% A9999 2660 SALEPROPTY -24,199.00 .00 .00 -105.00 -105.00 .00 .0% A9999 2665 SALE EQUP -320.00 .00 .00 .00 .00 .00 .0% A9999 2680 INS REC -113,231.65 .00 .00 -9,763.61 -9,593.61 .00 .0% Report generated: 11/04/2024 16:55 User: 5465tyogman Page 1 Program ID: bgnyrpts 202 .�..� Town of Mamaroneck-NY 54652- N <�'� .,._. munlS' � etyler eq,''+olu lion NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar Bud.etCHANGE A9999 2705 GIFTS -4,281.33 -30,000.00 .00 13,131.33 -900.00 .00 -100.0% A9999 2750 AIM -142,194.00 -142,200.00 -142,200.00 -142,194.00 -142,200.00 -142,200.00 .0% A9999 2770 MISC -23,664.46 .00 .00 -1,442.90 -1,422.90 .00 .0% A9999 3005 MTGE TAX -1,158,780.06 -1,200,000.00 -1,200,000.00 -506,612.95 -1,295,000.00 -1,300,000.00 8.3% A9999 3089 ST AID-OTH .00 .00 .00 -9,947.00 -9,947.00 .00 .0% A9999 4089 FEDRL-ARP -281,512.00 .00 -247,142.12 .00 -247,142.12 .00 .0% A9999 5995 APP FB .00 -1,898,275.00 -1,710,776.66 .00 .00 -1,199,000.00 -36.8% TOTAL UNALLOCATED -8,849,527.80 -10,450,495.00 -10,480,138.78 -8,036,889.35 -9,123,331.37 -10,481,890.00 .3% TOTAL General Fund -9,263,578.40 -11,054,645.00 -12,694,774.89 -8,979,444.85 -10,112,967.48 -11,053,240.00 .0% B8611 EMERGENCY TENANT PROTECTION AC B8611 2165 ETPA FEES -3,340.00 -3,200.00 -3,200.00 -3,400.00 -3,400.00 -3,200.00 .0% TOTAL EMERGENCY TENANT PROTE -3,340.00 -3,200.00 -3,200.00 -3,400.00 -3,400.00 -3,200.00 .0% B8989 CABLE FRANCHISE B8989 1170 FRANCHISE -117,161.21 -308,000.00 -308,000.00 -122,221.21 -226,460.00 -256,000.00 -16.9% B8989 2189 PEG .00 -44,000.00 -44,000.00 .00 .00 -44,000.00 .0% TOTAL CABLE FRANCHISE -117,161.21 -352,000.00 -352,000.00 -122,221.21 -226,460.00 -300,000.00 -14.8% B9900 INTERFUND TRANSFERS 89900 5031 TX FR A -813,121.27 -762,515.00 -762,515.00 .00 -762,515.00 -830,275.00 8.9% B9900 5040 TX FR H .00 .00 -177,377.65 -177,377.65 -177,377.65 .00 .0% B9900 5050 TX FR V .00 .00 .00 .00 .00 .00 .0% 89900 5090 TX FR J -441,185.88 .00 .00 .00 .00 .00 .0% TOTAL INTERFUND TRANSFERS -1,254,307.15 -762,515.00 -939,892.65 -177,377.65 -939,892.65 -830,275.00 8.9% 69999 UNALLOCATE B9999 1001 RE TAXES -9,928,000.00 -10,827,900.00 -10,827,900.00 -10,827,902.13 -10,827,902.13 -12,156,700.00 12.3% 69999 1162 SALES TAX -3,339,702.00 -3,200,000.00 -3,200,000.00 -1,723,129.00 -3,435,000.00 -3,400,000.00 6.3% B9999 2680 INS REC -18,934.00 .00 .00 -4,035.34 .00 .00 .0% B9999 2705 GIFTS -10,000.00 .00 .00 .00 .00 .00 .0% B9999 2770 MISC 6,048.56 .00 .00 -2,678.06 -901.82 .00 .0% B9999 5995 APP FB .00 -1,549,600.00 -1,999,207.55 .00 .00 -717,200.00 -53.7% TOTAL UNALLOCATE -13,290,587.44 -15,577,500.00 -16,027,107.55 -12,557,744.53 -14,263,803.95 -16,273,900.00 4.5% TOTAL Part Tam -14,665,395.80 -16,695,215.00 -17,322,200.20 -12,860,743.39 -15,433,556.60 -17,407,375.00 4.3% D69900 INTERFUND TRANSFERS DB9900 5040 TX FR H -48,194.49 .00 -110,015.35 -110,015.35 -110,015.35 .00 .0% Report generated: 11/04/2024 16:55 Page 2 user: Program ID: bgnyrpns Egnyrpts 203 Town of Mamaroneck-NY 54652- n1lInIS' ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Hi.hwa ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd.etCHANGE TOTAL INTERFUND TRANSFERS -48,194.49 .00 -110,015.35 -110,015.35 -110,015.35 .00 .0% D89992 FED AID-FEMA-IDA DB9992 3995 StateFEMA -6,907.00 .00 .00 .00 .00 .00 .0% TOTAL FED AID-FEMA-IDA -6,907.00 .00 .00 .00 .00 .00 .0% D89999 UNALLOCATE DB9999 1001 RE TAXES -6,023,700.00 -6,064,800.00 -6,064,800.00 -6,064,801.47 -6,064,801.47 -6,385,000.00 5.3% DB9999 2680 INS REC -38,001.40 -10,000.00 -10,000.00 -40,772.75 -40,772.75 -10,000.00 .0% DB9999 2770 MISC -1,610.97 .00 .00 -3.96 -3.96 .00 .0% D89999 5995 APP FB .00 -220,000.00 -270,106.74 .00 .00 -355,000.00 61.4% TOTAL UNALLOCATE -6,063,312.37 -6,294,800.00 -6,344,906.74 -6,105,578.18 -6,105,578.18 -6,750,000.00 7.2% TOTAL Highway -6,118,413.86 -6,294,800.00 -6,454,922.09 -6,215,593.53 -6,215,593.53 -6,750,000.00 7.2% SF9999 UNALLOCATE SF9999 1001 RE TAXES -4,829,450.00 -5,338,800.00 -5,338,800.00 -5,338,797.42 -5,338,797.42 -5,437,000.00 1.8% SF9999 2680 INS REC .00 .00 .00 .00 .00 .00 .0% 5E9999 5995 APP FB .00 -40,000.00 -37,088.80 .00 .00 .00 -100.0% TOTAL UNALLOCATE -4,829,450.00 -5,378,800.00 -5,375,888.80 -5,338,797.42 -5,338,797.42 -5,437,000.00 1.1% TOTAL Fire -4,829,450.00 -5,378,800.00 -5,375,888.80 -5,338,797.42 -5,338,797.42 -5,437,000.00 1.1% SL9999 UNALLOCATED SL9999 1001 RE TAXES -298,000.00 -305,500.00 -305,500.00 -305,499.59 -305,499.59 -331,300.00 8.4% SL9999 5995 APP FB .00 .00 .00 .00 .00 .00 .0% TOTAL UNALLOCATED -298,000.00 -305,500.00 -305,500.00 -305,499.59 -305,499.59 -331,300.00 8.4% TOTAL Streetlighting -298,000.00 -305,500.00 -305,500.00 -305,499.59 -305,499.59 -331,300.00 8.4% 5M9900 INTERFUND TRANSFERS 5M9900 5040 TX FR H -2,345.00 .00 -14,058.01 -14,058.01 -14,058.01 .00 .0% TOTAL INTERFUND TRANSFERS -2,345.00 .00 -14,058.01 -14,058.01 -14,058.01 .00 .0% SM9999 UNALLOCATED 5M9999 1001 RE TAXES -618,995.47 -725,000.00 -725,000.00 -724,986.51 -724,986.51 -933,500.00 28.8% 5M9999 5995 APP FB .00 -114,000.00 -102,615.19 .00 .00 .00 -100.0% TOTAL UNALLOCATED -618,995.47 -839,000.00 -827,615.19 -724,986.51 -724,986.51 -933,500.00 11.3% TOTAL Ambulance -621,340.47 -839,000.00 -841,673.20 -739,044.52 -739,044.52 -933,500.00 11.3% SR9999 UNALLOCATED 5R9999 1001 RE TAXES -2,606,855.00 -2,507,670.00 -2,507,670.00 -2,507,668.12 -2,507,668.12 -2,834,100.00 13.0% Report generated: 11/04/2024 16:55 User: 5465tyogman Page 3 Program ID: Egnyrpts 204 Town of Mamaroneck-NY 54652- - • 'I.% !i;Iu,.us L` � ".s ••.. a tyler err:oLthen NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25010 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Garba•e District A •• . • • V • : • T P:• • Pr-limi .r BUd.etCHANGE 5R9999 2770 MISC .00 .00 .00 -1.00 -1.00 .00 .0% SR9999 5995 APP FB .00 .00 .00 .00 .00 -60,000.00 .0% TOTAL UNALLOCATED -2,606,855.00 -2,507,670.00 -2,507,670.00 -2,507,669.12 -2,507,669.12 -2,894,100.00 15.4% TOTAL Garbage District -2,606,855.00 -2,507,670.00 -2,507,670.00 -2,507,669.12 -2,507,669.12 -2,894,100.00 15.4% SS9900 INTERFUND TRANSFERS 559900 5040 TX FR H -6,000.00 .00 -3,721.54 -3,721.54 -3,721.54 .00 .0% TOTAL INTERFUND TRANSFERS -6,000.00 .00 -3,721.54 -3,721.54 -3,721.54 .00 .0% ss9999 UNALLOCATED 559999 5995 APP FB .00 .00 -116,278.46 .00 .00 .00 .0% TOTAL UNALLOCATED .00 .00 -116,278.46 .00 .00 .00 .0% TOTAL Sewer -6,000.00 .00 -120,000.00 -3,721.54 -3,721.54 .00 .0% SW9900 INTERFUND TRANSFERS SW9900 5040 TX FR H -786,837.73 .00 -234,330.41 -234,330.41 -234,330.41 .00 .0% TOTAL INTERFUND TRANSFERS -786,837.73 .00 -234,330.41 -234,330.41 -234,330.41 .00 .0% SW9999 UNALLOCATED SW9999 5995 APP FB .00 .00 136,555.10 .00 .00 -150,000.00 .0% TOTAL UNALLOCATED .00 .00 136,555.10 .00 .00 -150,000.00 .0% TOTAL Water -786,837.73 .00 -97,775.31 -234,330.41 -234,330.41 -150,000.00 .0% GRAND TOTAL -39,195,871.26 -43,075,630.00 -45,720,404.49 -37,184,844.37 -40,891,180.21 -44,956,515.00 4.4% ** END OF REPORT - Generated by Tracy YOgman ** Report generated: 11/04/2024 16:55 Page 4 User: 5465tyogman Program to: bgnyrpts 205 %%,. . munis. Town of Mamaroneck-NY 54652- •. r,Y; NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY 5 OPERATING BUDGET PROJECTION FOR PERIOD 13 'CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PR General Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Prellminar Bud•etCHANGE A1900 SPECIAL ITEMS A1900 1920 MUNI DUES 3,525.00 3,875.00 3,875.00 3,025.00 3,875.00 3,875.00 .0% A1900 1930 TAX CERTS 3,068.59 30,000.00 30,000.00 5,193.92 10,000.00 27,000.00 -10.0% A1900 1931 JUDGEMENTS 2,994.60 5,000.00 3,370.12 2,315.19 5,000.00 5,000.00 .0% A1900 1950 TAX-TWN PR 86,686.65 105,000.00 105,000.00 84,016.46 84,017.00 100,000.00 -4.8% A1900 2102 MISC EQUIP .00 12,000.00 12,000.00 5,343.72 12,000.00 .00 -100.0% A1900 4050 CONTGNCY .00 87,619.00 53,475.36 .00 .00 425,000.00 385.1% A1900 4059 LIAB INS 155,091.87 161,000.00 162,629.88 162,629.88 162,630.00 171,000.00 6.2% A1900 4299 CC FEES 23,722.81 30,000.00 30,000.00 14,178.98 20,000.00 30,000.00 .0% TOTAL SPECIAL ITEMS 275,089.52 434,494.00 400,350.36 276,703.15 297,522.00 761,875.00 75.3% A4210 COMM COUNSELING CTR A4210 4139 CCC 188,334.78 450,000.00 450,000.00 265,918.63 225,000.00 450,000.00 .0% TOTAL COMM COUNSELING CTR 188,334.78 450,000.00 450,000.00 265,918.63 225,000.00 450,000.00 .0% A6310 COMM RESOURCE CENTER A6310 4149 COMMRESCE 15,000.00 15,000.00 15,000.00 .00 15,000.00 15,000.00 .0% TOTAL COMM RESOURCE CENTER 15,000.00 15,000.00 15,000.00 .00 15,000.00 15,000.00 .0% A8610 HOUSING ASSISTANCE A8610 4002 SVCE CTS 2,000.00 .00 .00 .00 .00 .00 .0% TOTAL HOUSING ASSISTANCE 2,000.00 .00 .00 .00 .00 .00 .0% A8830 HUMAN RIGHTS A8830 4224 HUMAN RGHT .00 1,000.00 1,000.00 .00 .00 1,000.00 .0% TOTAL HUMAN RIGHTS .00 1,000.00 1,000.00 .00 .00 1,000.00 .0% A9000 EMPLOYEE BENEFITS A9000 9010 NYSLRS 468,329.00 545,000.00 545,000.00 117,995.00 554,354.00 645,000.00 18.3% A9000 9030 FICA/MED 355,293.10 397,000.00 397,000.00 323,262.95 375,000.00 407,539.00 2.7% A9000 9035 MTA TAX 15,983.65 17,650.00 17,650.00 14,446.04 16,615.00 18,212.00 3.2% A9000 9040 WKRS COMP 52,154.00 67,000.00 67,000.00 56,516.00 56,516.00 49,000.00 -26.9% A9000 9045 LIFE INS 5,940.63 6,700.00 6,700.00 5,069.36 6,062.00 6,357.00 -5.1% A9000 9050 NYSUI -1,965.97 10,000.00 10,000.00 6,425.70 10,000.00 10,000.00 .0% A9000 9055 DBL INS 5,931.32 6,100.00 6,100.00 4,770.43 5,500.00 6,100.00 .0% A9000 9060 HEALTH INS 1,434,665.31 1,778,800.00 1,778,800.00 1,434,908.88 1,712,000.00 2,032,700.00 14.3% A9000 9065 MED B REIM 116,001.84 115,000.00 115,000.00 82,414.00 115,000.00 125,000.00 8.7% Report generated: 11/04/2024 16:54 Page 1 user: 5465tyogman Program ID: bgnyrpts 206 ••••• Town of Mamaroneck-NY 54652- ❖' munis NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 2500. FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT General Fund •m A .R : . . : . • A P:. a .N Pr-limin.r BUd.etCHANGE A9000 9070 DENTAL INS 53,030.10 61,100.00 61,100.00 45,329.86 55,800.00 61,800.00 1.1% A9000 9089 OPTCAL INS 14,537.64 15,750.00 15,750.00 11,787.90 14,500.00 15,200.00 -3.5% A9000 9090 EMP WELLNS 7,430.31 4,000.00 4,000.00 655.34 4,000.00 4,000.00 .0% TOTAL EMPLOYEE BENEFITS 2,527,330.93 3,024,100.00 3,024,100.00 2,103,581.46 2,925,347.00 3,380,908.00 11.8% A9730 BAN A9730 6000 PRINCIPAL .00 96,000.00 480,000.00 480,000.00 480,000.00 .00 -100.0% A9730 7000 INTERESTEX .00 21,600.00 21,600.00 21,600.00 21,600.00 .00 -100.0% TOTAL BAN .00 117,600.00 501,600.00 501,600.00 501,600.00 .00 -100.0% A9900 INTRFUND TRANSFERS A9900 9902 Tx to B 813,121.27 762,515.00 762,515.00 .00 762,515.00 830,275.00 8.9% A9900 9950 Tx to H 2,865,173.10 1,118,275.00 2,328,449.38 2,328,449.38 2,328,449.38 199,000.00 -82.2% A9900 9960 Tx to V-PR 964,043.00 1,013,220.00 1,013,220.00 1,013,220.00 1,013,220.00 1,147,188.00 13.2% A9900 9970 Tx to V-IN 155,764.48 177,964.00 177,964.00 177,964.00 177,964.00 .00 -100.0% TOTAL INTRFUND TRANSFERS 4,798,101.85 3,071,974.00 4,282,148.38 3,519,633.38 4,282,148.38 2,176,463.00 -29.2% TOTAL General Fund 7,805,857.08 7,114,168.00 8,674,198.74 6,667,436.62 8,246,617.38 6,785,246.00 -4.6% 81900 SPECIAL ITEMS B1900 1920 MUNI DUES .00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 .0% B1900 1930 TAX CERTS 3,511.48 20,000.00 18,469.99 .00 5,000.00 10,000.00 -50.0% B1900 1931 JUDGEMENTS 399,107.17 245,000.00 213,205.01 2,901.99 5,000.00 5,000.00 -98.0% B1900 4050 CONTGNCY .00 26,825.00 .00 .00 .00 471,400.00 1657.3% B1900 4059 LIAB INS 187,749.03 201,000.00 201,000.00 198,794.43 198,795.00 208,000.00 3.5% B1900 4299 CC FEES 9,254.74 7,000.00 7,000.00 3,395.18 7,000.00 7,000.00 .0% TOTAL SPECIAL ITEMS 599,622.42 500,825.00 440,675.00 206,091.60 216,795.00 702,400.00 40.2% 83510 ANIMAL CONTROL B3510 4204 HUMANESOC 12,280.00 12,900.00 12,280.00 12,280.00 12,280.00 12,680.00 -1.7% B3510 4292 ANIMREM 6,395.00 7,500.00 12,145.00 12,145.00 14,000.00 15,400.00 105.3% TOTAL ANIMAL CONTROL 18,675.00 20,400.00 24,425.00 24,425.00 26,280.00 28,080.00 37.6% B4210 COMM COUNSELING CTR B4210 4139 CCC 89,100.00 99,100.00 99,100.00 99,100.00 99,100.00 99,100.00 .0% TOTAL COMM COUNSELING CTR 89,100.00 99,100.00 99,100.00 99,100.00 99,100.00 99,100.00 .0% B7410 LIBRARYOPS 87410 4217 LIBRY OPS 1,369,373.00 1,403,607.00 1,403,607.00 823,480.00 1,403,607.00 1,437,294.00 2.4% Report generated: 11/04/2024 16:54 user: 5465tyogman Page 2 Program ID: bgnyrpts 207 Town of Mamaroneck-NY 54652- ••:;:r, munis NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 .000UNTS FOR: 2023 2024 2024 2024 2024 2025 PC-1- Part Town ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd•etCHANGE TOTAL LIBRARYOPS 1,369,373.00 1,403,607.00 1,403,607.00 823,480.00 1,403,607.00 1,437,294.00 2.4% 67550 MEMORIAL DAY B7550 4219 MEMRL DAY 3,258.25 3,000.00 3,148.00 3,148.00 3,148.00 3,500.00 16.7% TOTAL MEMORIAL DAY 3,258.25 3,000.00 3,148.00 3,148.00 3,148.00 3,500.00 16.7% B8611 EMERGENCY TENANT PROTECTION AC B8611 4206 ETPA EXP 4,060.00 4,100.00 4,100.00 3,980.00 4,100.00 4,100.00 .0% TOTAL EMERGENCY TENANT PROTE 4,060.00 4,100.00 4,100.00 3,980.00 4,100.00 4,100.00 .0% B8989 CABLE FRANCHISE B8989 2102 MISC EQUIP 13,676.00 44,000.00 113,339.76 113,339.76 113,340.00 44,000.00 .0% 88989 4035 CONS SVCES 1,500.00 .00 .00 .00 .00 .00 .0% 68989 4050 CONTGNCY .00 .00 .00 .00 .00 .00 .0% B8989 4267 LEGALFEES 1,923.71 7,000.00 7,000.00 .00 3,000.00 7,000.00 .0% B8989 4268 CABLETV 30,504.34 198,800.00 198,800.00 165,666.70 198,800.00 198,800.00 .0% TOTAL CABLE FRANCHISE 47,604.05 249,800.00 319,139.76 279,006.46 315,140.00 249,800.00 .0% 69000 EMPLOYEE BENEFITS 89000 9010 NYSLRS 122,385.00 143,000.00 143,000.00 31,886.00 146,937.00 170,000.00 18.9% B9000 9015 PD/FF RET 1,579,164.00 1,805,000.00 1,805,000.00 407,241.00 1,841,931.00 2,125,000.00 17.7% 89000 9030 FICA/MED 529,486.89 596,000.00 596,000.00 495,872.73 575,000.00 600,800.00 .8% 89000 9035 MTA TAX 25,611.26 26,475.00 26,475.00 22,951.93 25,500.00 26,488.00 .0% 89000 9040 WKRS COMP 31,328.00 34,000.00 37,361.00 37,361.00 37,361.00 33,000.00 -2.9% B9000 9041 WC-PD INDM 261,316.00 215,000.00 211,639.00 203,723.00 203,723.00 175,000.00 -18.6% 89000 9042 WC-POLICE 220,000.00 25,000.00 25,000.00 -220,000.00 5,000.00 21,000.00 -16.0% B9000 9045 LIFE INS 2,551.89 2,750.00 2,750.00 2,188.47 2,525.00 2,715.00 -1.3% 89000 9050 NYSUI 6,310.39 15,000.00 15,000.00 11,950.99 11,951.00 15,000.00 .0% 89000 9055 DBL INS 2,203.87 2,300.00 2,300.00 1,793.37 2,000.00 2,300.00 .0% 89000 9060 HEALTH INS 2,478,394.87 2,814,200.00 2,814,200.00 2,303,325.17 2,780,000.00 3,109,340.00 10.5% 89000 9065 MED B REIM 134,109.80 145,000.00 145,000.00 133,722.50 173,000.00 175,000.00 20.7% B9000 9070 DENTAL INS 71,141.73 72,400.00 72,400.00 64,959.28 72,400.00 74,000.00 2.2% 89000 9089 OPTCAL INS 2,888.16 3,550.00 3,550.00 2,379.50 2,870.00 3,200.00 -9.9% 89000 9090 EMP WELLNS 257.84 500.00 500.00 233.40 500.00 500.00 .0% TOTAL EMPLOYEE BENEFITS 5,467,149.70 5,900,175.00 5,900,175.00 3,499,588.34 5,880,698.00 6,533,343.00 10.7% B9900---ZNTERFUND TRANSFERS B9900 9901 Tx to A 86,265.00 83,150.00 83,150.00 83,150.00 83,150.00 78,350.00 -5.8% B9900 9950 Tx to H 891,296.85 353,375.00 828,375.00 784,375.00 784,375.00 717,200.00 103.0% Report generated: 11/04/2024 16:54 Page 3 user: 5465tyogman Program In: Dgnyrpts 208 vie Town of Mamaroneck-NY 54652- munis NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Part Town ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd•etCHANGE B9900 9960 Tx to V-PR 209,001.00 210,136.00 210,136.00 210,136.00 210,136.00 215,948.00 2.8% B9900 9970 Tx to V-IN 77,863.79 51,864.00 51,864.00 51,864.00 51,864.00 .00 -100.0% TOTAL INTERFUND TRANSFERS 1,264,426.64 698,525.00 1,173,525.00 1,129,525.00 1,129,525.00 1,011,498.00 44.8% TOTAL Part Town 8,863,269.06 8,879,532.00 9,367,894.76 6,068,344.40 9,078,393.00 10,069,115.00 13.4% DB9000 EMPLOYEE BENEFITS DB9000 9010 NYSLRS 244,375.00 300,000.00 300,000.00 63,097.00 280,785.00 325,000.00 8.3% DB9000 9030 FICA/MED 147,029.81 172,050.00 172,050.00 137,673.58 155,000.00 172,014.00 .0% DB9000 9035 MTA TAX 6,527.40 7,650.00 7,650.00 6,117.28 6,870.00 7,650.00 .0% DB9000 9040 WKRS COMP 133,820.00 140,000.00 140,000.00 106,374.00 106,374.00 92,000.00 -34.3% DB9000 9045 LIFE INS 3,954.81 4,224.00 4,224.00 3,244.50 4,005.00 3,823.00 -9.5% DB9000 9050 NYSUI .00 .00 .00 .00 .00 .00 .0% DB9000 9055 DISABILIT 2,850.15 2,900.00 2,900.00 2,459.76 2,710.00 3,000.00 3.4% DB9000 9060 HEALTH INS 921,516.40 1,062,800.00 1,062,800.00 845,448.67 1,017,000.00 1,158,150.00 9.0% DB9000 9065 MED PARTS 42,345.60 50,000.00 50,000.00 35,813.50 50,000.00 62,000.00 24.0% DB9000 9070 DENTAL INS 25,545.56 29,700.00 29,700.00 22,157.04 27,300.00 26,000.00 -5.7% DB9000 9089 OPTCAL INS 6,841.87 7,700.00 7,700.00 5,861.10 7,700.00 7,300.00 -5.2% DB9000 9090 EMP WELLNS 1,099.00 2,200.00 2,200.00 .00 2,200.00 2,200.00 .0% TOTAL EMPLOYEE BENEFITS 1,535,905.60 1,779,224.00 1,779,224.00 1,228,246.43 1,659,944.00 1,861,137.00 4.6% DB9900 INTERFUND TRANSFERS DB9900 9950 TX TO H 294,930.47 170,000.00 301,580.30 301,580.30 301,580.30 355,000.00 108.8% DB9900 9960 TX TO V-PR 748,020.00 880,680.00 880,680.00 880,680.00 880,680.00 1,023,415.00 16.2% DB9900 9970 TX TO V-IN 262,294.51 251,167.00 251,167.00 251,167.00 251,167.00 195,465.00 -22.2% TOTAL INTERFUND TRANSFERS 1,305,244.98 1,301,847.00 1,433,427.30 1,433,427.30 1,433,427.30 1,573,880.00 20.9% TOTAL Highway 2,841,150.58 3,081,071.00 3,212,651.30 2,661,673.73 3,093,371.30 3,435,017.00 11.5% SF9000 EMPLOYEE BENEFITS SF9000 9010 NYSLRS 272.00 500.00 500.00 90.00 235.00 1,000.00 100.0% SF9000 9015 PD/FF RET 487,446.00 566,000.00 566,000.00 123,496.00 570,786.00 680,000.00 20.1% SF9000 9030 FICA/MED 139,309.67 153,400.00 153,399.00 115,839.81 142,000.00 165,483.00 7.9% SF9000 9035 MTA TAX 6,202.54 6,822.00 6,822.00 5,147.77 6,600.00 7,350.00 7.7% SF9000 9040 WKRS COMP 112,907.00 121,170.00 121,171.00 121,171.00 121,171.00 104,000.00 -14.2% SF9000 9045 LIFE INS 2,145.78 3,150.00 3,150.00 2,059.32 2,658.00 3,065.00 -2.7% SF9000 9060 HEALTH INS 666,363.04 842,125.00 842,125.00 645,138.24 800,000.00 928,760.00 10.3% SF9000 9061 VOLFF HLTH 9,185.00 9,500.00 9,500.00 8,275.00 8,275.00 9,500.00 .0% SF9000 9065 MED B REIM 38,552.90 42,000.00 42,000.00 30,572.49 40,000.00 46,000.00 9.5% SF9000 9070 DENTAL INS 17,195.23 18,700.00 18,700.00 13,965.44 16,700.00 20,500.00 9.6% SF9000 9086 SVCE AWRDS 31,660.46 62,000.00 62,000.00 83,753.17 40,000.00 62,000.00 .0% Report generated: 11/04/2024 16:54 Page 4 User: 5465tyogman g Program ID: bgnyrpts 209 •••'- munis Town of Mamaroneck-NY 54652- •••• p Tyr,.. -i,., NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT Fire ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd.etCHANGE SF9000 9087 207A 187,376.04 285,900.00 285,900.00 167,522.75 200,148.00 275,000.00 -3.8% SF9000 9089 OPTCAL INS 4,540.10 4,825.00 4,825.00 3,555.50 4,250.00 5,100.00 5.7% TOTAL EMPLOYEE BENEFITS 1,703,155.76 2,116,092.00 2,116,092.00 1,320,586.49 1,952,823.00 2,307,758.00 9.1% SF9900 INTERFUND TRANSFERS 5F9900 9950 Tx to H 121,384.33 40,000.00 40,688.56 40,000.00 40,000.00 .00 -100.0% 5F9900 9960 Tx to V-PR 432,000.00 445,000.00 445,000.00 445,000.00 445,000.00 506,000.00 13.7% SF9900 9970 Tx to V-IN 185,414.00 131,612.00 131,612.00 131,612.00 131,612.00 .00 -100.0% TOTAL INTERFUND TRANSFERS 738,798.33 616,612.00 617,300.56 616,612.00 616,612.00 506,000.00 -17.9% TOTAL Fire 2,441,954.09 2,732,704.00 2,733,392.56 1,937,198.49 2,569,435.00 2,813,758.00 3.0% SL9000 EMPLOYEE BENEFITS 5L9000 9010 NYSLRS 6,463.00 8,000.00 8,000.00 1,680.00 8,017.00 10,000.00 25.0% SL9000 9030 FICA/MED 4,163.68 4,900.00 4,894.00 4,132.67 4,900.00 4,900.00 .0% 5L9000 9035 MTA TAX 190.28 224.00 224.00 179.85 224.00 246.00 9.8% SL9000 9040 WKRS COMP 851.00 1,100.00 1,106.00 1,106.00 1,106.00 1,100.00 .0% SL9000 9045 LIFE INS 22.56 25.00 25.00 18.80 25.00 25.00 .0% SL9000 9055 DBL INS 87.37 100.00 100.00 74.24 100.00 100.00 .0% 50000 9060 HEALTH INS 14,054.37 15,100.00 15,100.00 12,451.98 15,115.00 16,560.00 9.7% 5L9000 9070 DENTAL INS 851.90 950.00 950.00 751.82 910.00 1,000.00 5.3% SL9000 9089 OPTCAL INS 229.80 250.00 250.00 191.50 230.00 250.00 .0% TOTAL EMPLOYEE BENEFITS 26,913.96 30,649.00 30,649.00 20,586.86 30,627.00 34,181.00 11.5% SL9900 INTERFUND TRANSFERS SL9900 9950 Tx to H .00 .00 .00 .00 .00 .00 .0% SL9900 9960 Tx to V-PR 103,837.00 105,914.00 105,914.00 105,914.00 105,914.00 106,953.00 1.0% SL9900 9970 Tx to V-IN 11,539.95 6,659.00 6,659.00 6,659.00 6,659.00 8,363.00 25.6% TOTAL INTERFUND TRANSFERS 115,376.95 112,573.00 112,573.00 112,573.00 112,573.00 115,316.00 2.4% TOTAL Streetlighting 142,290.91 143,222.00 143,222.00 133,159.86 143,200.00 149,497.00 4.4% SM9000 EMPLOYEE BENEFITS 5M9000 9010 NYSLRS 80,064.00 99,000.00 99,000.00 20,954.00 94,909.00 110,000.00 11.1% 5M9000 9030 FICA/MED 78,885.24 78,975.00 78,975.00 70,358.56 78,000.00 90,756.00 14.9% 5M9000 9035 MTA TAX 3,503.37 3,510.00 3,510.00 3,125.15 3,500.00 4,065.00 15.8% 5649000 9040 WKRS COMP 55,215.99 42,000.00 42,000.00 41,771.66 41,772.00 33,000.00 -21.4% 5649000 9045 LIFE INS 64.56 70.00 70.00 53.80 65.00 70.00 .0% 5M9000 9055 DBL INS 1,684.80 1,750.00 1,750.00 1,404.00 1,750.00 1,750.00 .0% 5M9000 9060 HEALTH INS 73,339.00 80,000.00 80,000.00 65,737.49 80,000.00 86,670.00 8.3% Report generated: 11/04/2024 16:54 Page 5 user: 5465tyogman Program 10: bgnyrpts 210 Town of Mamaroneck-NY 54652- 1: ..•.. munis. NEXT YEAR I CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT • bulance ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUd.etCHANGE SM9000 9070 DENTAL INS 2,486.52 2,700.00 2,700.00 2,148.04 2,640.00 2,800.00 3.7% 5M9000 9089 VISION INS 656.40 700.00 700.00 547.00 675.00 700.00 .0% 5M9000 9090 EMP WELLNS .00 500.00 500.00 .00 .00 500.00 .0% TOTAL EMPLOYEE BENEFITS 295,899.88 309,205.00 309,205.00 206,099.70 303,311.00 330,311.00 6.8% SM9900 INTERFUND TRANSFERS SM9900 9950 Tx to H 68,269.42 114,000.00 114,000.00 114,000.00 114,000.00 .00 -100.0% 5M9900 9960 Tx to V-PR 24,906.00 25,775.00 25,775.00 25,775.00 25,775.00 26,657.00 3.4% SM9900 9970 Tx to V-IN 5,597.47 5,037.00 5,037.00 5,037.00 5,037.00 .00 -100.0% TOTAL INTERFUND TRANSFERS 118,772.89 144,812.00 144,812.00 144,812.00 144,812.00 26,657.00 -81.6% TOTAL Ambulance 414,672.77 454,017.00 454,017.00 350,911.70 448,123.00 356,968.00 -21.4% SR9900 INTERFUND TRANSFERS SR9900 9950 Tx to H .00 28,000.00 28,000.00 28,000.00 28,000.00 60,000.00 114.3% 5R9900 9960 Tx to V-PR 96,695.00 113,744.00 113,744.00 113,744.00 113,744.00 136,009.00 19.6% SR9900 9970 Tx to V-IN 16,427.70 19,396.00 19,396.00 19,396.00 19,396.00 13,682.00 -29.5% TOTAL INTERFUND TRANSFERS 113,122.70 161,140.00 161,140.00 161,140.00 161,140.00 209,691.00 30.1% TOTAL Garbage District 113,122.70 161,140.00 161,140.00 161,140.00 161,140.00 209,691.00 30.1% 559000 EMPLOYEE BENEFITS S59000 9010 NYSLRS 14,306.00 17,500.00 17,500.00 3,663.00 23,836.00 30,000.00 71.4% 559000 9030 FICA/MED 7,333.23 7,800.00 7,209.00 6,461.79 7,600.00 7,857.00 .7% 559000 9035 MTA TAX 323.46 350.00 350.00 289.58 340.00 350.00 .0% SS9000 9040 WKRS COMP 3,207.00 3,500.00 4,091.00 4,091.00 4,091.00 4,500.00 28.6% 559000 9045 LIFE INS 34.45 40.00 40.00 28.60 36.00 40.00 .0% 559000 9055 DBL INS 133.85 150.00 150.00 114.60 135.00 150.00 .0% 559000 9060 HEALTH INS 29,263.89 32,000.00 32,000.00 26,388.19 31,700.00 34,720.00 8.5% SS9000 9070 DENTAL INS 1,328.08 1,450.00 1,450.00 1,149.20 1,390.00 1,500.00 3.4% SS9000 9089 OPTCAL INS 351.12 400.00 400.00 292.50 350.00 400.00 .0% TOTAL EMPLOYEE BENEFITS 56,281.08 63,190.00 63,190.00 42,478.46 69,478.00 79,517.00 25.8% 559900 INTERFUND TRANSFERS 559900 9901 Tx to A 71,000.00 71,000.00 71,000.00 71,000.00 71,000.00 43,000.00 -39.4% 559900 9950 Tx to H .00 .00 120,000.00 120,000.00 120,000.00 200,000.00 .0% SS9900 9960 Tx to V-PR 243,975.00 250,034.00 250,034.00 250,034.00 250,034.00 134,110.00 -46.4% SS9900 9970 Tx to V-IN 132,099.00 95,203.00 95,203.00 95,203.00 95,203.00 .00 -100.0% TOTAL INTERFUND TRANSFERS 447,074.00 416,237.00 536,237.00 536,237.00 536,237.00 377,110.00 -9.4% TOTAL Sewer 503,355.08 479,427.00 599,427.00 578,715.46 605,715.00 456,627.00 -4.8% Sw9900 INTERFUND TRANSFERS 5W9900 9950 TX TO H 609,747.76 260,000.00 443,953.17 443,953.17 443,953.17 1,129,000.00 334.2% Report generated: 11/04/2024 16:54 user: 5465tyogman Page 6 Program ID: bgnyrpts 211 ••.• Town of Mamaroneck -NY 54652- , •❖• munis. ,r x. • a to, NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT ater eR : I a : I •4 • PR. •N Pr-limi .r BUd•etCHANGE SW990O 9960 TX TO V-PR 469,523.00 606,797.00 606,797.00 606,797.00 606,797.00 750,261.00 23.6% SW990O 9970 TX TO V-IN 177,682.74 316,067.00 316,067.00 316,067.00 316,067.00 .00 -100.0% TOTAL INTERFUND TRANSFERS 1,256,953.50 1,182,864.00 1,366,817.17 1,366,817.17 1,366,817.17 1,879,261.00 58.9% TOTAL Water 1,256,953.50 1,182,864.00 1,366,817.17 1,366,817.17 1,366,817.17 1,879,261.00 58.9% GRAND TOTAL 24,382,625.77 24,228,145.00 26,712,760.53 19,925,397.43 25,712,811.85 26,155,180.00 8.0% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:54 Page 7 user: 5465tyogman Program ID: bgnyrpts 212 TOWN OF MAMARONECK 0) WATER DISTRICT DEPARTMENTAL MISSION To fund the infrastructure of water to the public in a safe, reliable, environmentally sensitive, and financially responsible manner through the Westchester Joint Water Works. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Town of Mamaroneck is a participating community in the Westchester Joint Water Works. The Water Works was established to operate and maintain the water transmission system in the unincorporated portion of the Town. Other communities in the Water Works include the Town of Harrison and the Village of Mamaroneck. All operating expenses for the Water Works are funded through the water charges paid by consumers. Capital improvement projects are paid for by the participating communities. Capital projects are either categorized as local projects or joint projects. Local projects are financed entirely by the community in which the project is undertaken. Joint projects are funded proportionally by the three communities based upon total water consumption. The Rye Lake Filtration Plant for the Rye Lake Water Source is in the process of being built to remove naturally occurring organic matter and restore disinfection efficiency. It is a multi-year project of$138 million and the Town's share will be $23.1 million. We have already bonded $12.5 million to date and anticipate that we will bond an additional$4 million each year through 2027.WJWW has applied for grant funds that if awarded,would reduce the amount required to bond.The cost of this project will significantly increase debt service and as a result will require significant rate increases. SUMMARY OF REVENUES 2024 2024 2024 BUDGET 2023 Adopted Adjusted Year-to- 2024 2025 %Increase DEPT CODE Actual Budget Budget Date Projected Budget (Decrease) Water District SW $ 1,325,516 $ 1,553,000 $ 1,553,000 $ 915,687 $ 1,208,119 $ 2,100,000 35% TOTAL REVENUE $ 1,325,516 $ 1,553,000 $ 1,553,000 $ 915,687 $ 1,208,119 $ 2,100,000 35%i SUMMARY OF APPROPRIATIONS 2024 2024 BUDGET 2023 Adopted Adjusted 2024 2024 2025 %Increase DEPT CODE Actual Budget Budget Year-to-Date Projected Budget (Decrease) Water District SW8340 $ 100,245 $ 394,900 $ 308,722 $ 280,858 $ 304,823 $ 395,200 0.1% TOTAL APPROPRIATIONS $ 103,245 $ 394,900 $ 308,722 $ 280,858 $ 304,823 $ 395,200 0.1% 213 ••'- munis • Town of Mamaroneck-NY 54652- •••-• • tyle, NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY25 OPERATING BUDGET PROJECTION FOR PERIOD 13 •CCOUNTS FOR: 2023 2024 2024 2024 2024 2025 PCT ater ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar BUdretCHANGE SW8340 WATER DISTRICT sw8340 2773 WATER REVS -1,325,516.48 -1,553,000.00 -1,553,000.00 -915,687.02 -1,208,119.00 -2,100,000.00 35.2% TOTAL WATER DISTRICT -1,325,516.48 -1,553,000.00 -1,553,000.00 -915,687.02 -1,208,119.00 -2,100,000.00 35.2% TOTAL Water -1,325,516.48 -1,553,000.00 -1,553,000.00 -915,687.02 -1,208,119.00 -2,100,000.00 35.2% GRAND TOTAL -1,325,516.48 -1,553,000.00 -1,553,000.00 -915,687.02 -1,208,119.00 -2,100,000.00 35.2% ** END OF REPORT - Generated by Tracy YOgman ** Report generated: 11/04/2024 16.56 user: 5465tyogman Page 1 Program ID: bgnyrpts 214 Town of Mamaroneck -NY 54652-- •..1. mU llS' .ate NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 25000 FY 5 OPERATING BUDGET PROJECTION FOR PERIOD 13 .000UNTS FOR: 2023 2024 2024 2024 2024 2025 PCT ater ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Preliminar Bud.etCHANGE SW8340 WATER DISTRICT sw8340 4021 PBLC NOTCE 9,450.32 .00 2,129.00 2,129.00 2,129.00 .00 .0% Sw8340 4050 CONTGNCY .00 300,000.00 .00 .00 .00 300,000.00 .0% Sw8340 4052 TAX CERTS 74.82 .00 .00 .00 .00 .00 .0% SW8340 4059 LIAB INS 4,643.74 4,900.00 4,916.22 4,916.22 4,917.00 5,200.00 6.1% SW8340 4230 HYDRNT RNT 86,076.63 90,000.00 90,000.00 64,615.68 86,100.00 90,000.00 .0% Sw8340 4267 LEGALEXP .00 .00 211,676.92 209,196.86 211,677.00 .00 .0% TOTAL WATER DISTRICT 100,245.51 394,900.00 308,722.14 280,857.76 304,823.00 395,200.00 .1% TOTAL Water 100,245.51 394,900.00 308,722.14 280,857.76 304,823.00 395,200.00 .1% GRAND TOTAL 100,245.51 394,900.00 308,722.14 280,857.76 304,823.00 395,200.00 .1% ** END OF REPORT - Generated by Tracy Yogman ** Report generated: 11/04/2024 16:57 Page 1 user: 5465tyogman Program ID: bgnyrpts 215 216 TAX LEVIES, RATES & ASSESSED VALUES 217 TOWN OF MAMARONECK TAX LEVIES & RATES The calculation of tax levies and tax rates can be confusing. The amount of property tax for each property owner is based on the following: Assessed Values: The 2024 final assessed values estimate the reasonable market value of properties as of July 1, 2023 and the condition of properties as of May 1, 2024 for the 2025 budget. Adjustments to the Town's final assessment roll such as court orders, small claims assessment review decisions, exemption adjustments and NYS Department of Taxation and Finance- Office of Real Property Tax Service directives are made in compliance with NYS Real Property Tax Law.The Town and County tax rates will be calculated using the taxable assessed values in March 2025 which may vary from the current assessed values used to calculate tax rates in the 2025 Budget. Tax Levy:The Town's budgeted expenses less non-tax revenues is the amount needed to be raised through property taxes.This net amount is called the Tax Levy. As described in the Budget Message,the increase in the levy is capped based on a NYS mandated formula. A Town Board vote is required to override the tax cap. The tax levy cap for 2025 was calculated at 2.93% or$935,714. The proposed tax levy increase in the 2025 Budget is 9.95%or an increase of$3,173,730. Tax Rate:The tax rate is the tax levy divided by the total taxable assessed value of all property in the Town. The amount needed to run the Town is divided proportionately to each property based on assessed values. There is not a cap on the tax rate increase as the change reflects both the change in assessed value and the change in the tax levy. Equalization Rate: The percentage of full value at which taxable real property in a city, town or village is assessed as determined by the NYS Department of Taxation and Finance-Office of Real Property Tax Services (ORPTS).The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPTS's estimate of total full value for that same roll. The Town's current equalization rate remains at 100%meaning that the current assessed values represent 100%of a property's full market value. The rate is used to equalize the market value between municipalities and in the apportionment of taxes among municipal segments of school district and county taxes. 2025 Tax Increase Summary Tax$ 2025 Tax Levy Tax Levy Tax Rate Tax Rate Increase@ Fund Fund Tax Levy $Increase %Increase Increase %Increase AV$1.6m A General Fund-Townwide $ 6,984,100 $ 865,800 14.15% 0.035732 6.81% $ 118.81 B General Fund-Part Town 12,156,700 1,328,800 12.27% 0.110490 5.20% 424.77 DB Highway Fund 6,385,000 320,200 5.28% (0.016126) -1.35% 109.12 SF Fire District 5,437,000 98,200 1.84% (0.046504) -4.48% 41.55 SL Street Lighting District 331,300 25,800 8.45% 0.001019 1.72% 8.45 SM Ambulance District 933,500 208,500 28.76% 0.012639 20.54% 27.88 SR Garbage District 2,834,100 326,430 13.02% 0.029272 6.00% 103.91 TOTAL $ 35,061,700 $ 3,173,730 9.95% 0.126522 2.31% $ 834.49 218 TOWN OF MAMARONECK 2024/2025 TAX LEVY COMPARISON Tax Cap = 2.93% $ 935,714 2025 Tax Levy Increase $ 3,173,730 Tax Levy Over Cap $ 2,238,016 2024 2025 %Change in Fund Fund Tax Levy Tax Levy Variance Tax Levy A General Fund-Townwide $ 6,118,300 $ 6,984,100 $ 865,800 14.15% B General Fund-Part Town 10,827,900 12,156,700 1,328,800 12,27% DB Highway Fund 6,064,800 6,385,000 320,200 5.28% SF Fire District 5,338,800 5,437,000 98,200 1.84% SL Street Lighting District 305,500 331,300 25,800 8.45% SM Ambulance District 725,000 933,500 208,500 28.76% SR Garbage District 2,507,670 2,834,100 326,430 13.02% TOTAL $ 31,887,970 $ 35,061,700 $ 3,173,730 9.95% 2024/2025 TAX RATE COMPARISON (Per $1,000 of Taxable A.V.) 2024 2025 Tax Rate Tax Rate Increase Fund Fund Estimate (Decrease) A General Fund-Townwide 0.524724 0.560456 0.035732 B General Fund-Part Town 2.125861 2.236351 0.110490 DB Highway Fund 1.190713 1.174587 (0.016126) SF Fire District 1.037965 0.991461 (0.046504) SL Street Lighting District 0.059395 0.060414 0.001019 SM Ambulance District 0.061534 0.074173 0.012639 SR Garbage District 0.487539 0.516811 0.029272 TOTAL 5.487731 5.614253 0.126522 Tax Rate Increase 2.31% 219 TOWN OF MAMARONECK TAX LEVIES & RATES *Assessed Values for 2024 and 2025 are actuals as of March 2024 and September 2024 respectively. GENERAL FUND AMBULANCE 2024 2025 2024 2025 Assessed Valuation $11,660,040,445 $12,461,466,726 $11,782,045,213 $ 12,585,499,247 Average Assessed Value $ 1,537,000 $ 1,651,000 $ 1,537,000 $ 1,651,000 Tax Levy: $ 6,118,300 $ 6,984,100 $ 725,000 $ 933,500 Percentage Change-Tax Levy 4.14% 14.15%P 17.12% 28.76% Tax Rates-Current Year 0.524724 0.560456 0.061534 0.074173 Tax Rates-Prior Year 0.542546 0.524724 0.056630 0.061534 Tax Rates-Increase (0.017822) 0.035732 0.004904 0.012639 Percentage Change-Tax Rate -3.28% 6.81% 8.66% 20.54% Tax-Average AV $ 806.50 $ 925.31 $ 94.58 $ 122.46 Year to Year Annual Tax Increase $ 42.59 $ 118.81 $ 14.69 $ 27.88 Tax Increase% 5.41% 14.73% 18.42% 29.48% PART TOWN HIGHWAY 2024 2025 2024 2025 Assessed Valuation $ 5,093,419,715 $ 5,435,953,003 $ 5,093,419,715 $ 5,435,953,003 Average Assessed Value $ 1,537,000 $ 1,651,000 $ 1,537,000 $ 1,651,000 Tax Levy: $ 10,827,900 $ 12,156,700 $ 6,064,800 $ 6,385,000 Percentage Change-Tax Levy 9.06% 12.27% 0.68% 5.28% Tax Rates-Current Year 2.125861 2.236351 1.190713 1.174587 Tax Rates-Prior Year 2.101826 2.125861 1.275259 1.190713 Tax Rates-Increase 0.024035 0.110490 (0.084546) (0.016126) Percentage Change-Tax Rate 1.14% 5.20% -6.63% -1.35% Tax-Average AV $ 3,267.45 $ 3,692.22 $ 1,830.13 $ 1,939.24 Year to Year Annual Tax Increase $ 308.08 $ 424.77 $ 32.07 $ 109.12 Tax Increase% 10.41% 13.00%' 1.79% 5.96% 220 TOWN OF MAMARONECK TAX LEVIES & RATES STREETLIGHTING GARBAGE 2024 2025 2024 2025 Assessed Valuation $ 5,143,523,782 $ 5,483,825,445 $ 5,143,523,782 $ 5,483,825,445 Average Assessed Value $ 1,537,000 $ 1,651,000 $ 1,537,000 $ 1,651,000 Tax Levy: $ 305,500 $ 331,300 $ 2,507,670 $ 2,834,100 Percentage Change-Tax Levy 2.52% 8.45% 3.80% 13.02% Tax Rates-Current Year 0.059395 0.060414 0.487539 0.516811 Tax Rates-Prior Year 0.062548 0.059395 0.547158 0.487539 Tax Rates-Increase (0.003153) 0.001019 (0.059619) 0.029272 Percentage Change-Tax Rates -5.04% 1.72% -10.90% 6.00% Tax-Average AV $ 91.29 $ 99.74 $ 749.35 $ 853.25 Annual Increase $ 3.10 $ 8.45 '$ (21.05) $ 103.91 Tax Increase% 3.51% 9.26% -2.86% 13.87% FIRE TOTAL 2024 2025 2024 2025 Assessed Valuation $ 5,143,523,782 $ 5,483,825,445 Average Assessed Value $ 1,537,000 $ 1,651,000 $ 1,537,000 $ 1,651,000 Tax Levy: $ 5,338,800 $ 5,437,000 $ 31,887,970 $ 35,061,700 Percentage Change-Tax Levy 10.55% 1.84% 5.66% 9.95% Tax Rates-Current Year 1.037965 0.991461 5.487730 5.614253 Tax Rates-Prior Year 1.013663 1.037965 5.599630 5.487731 Tax Rates-Increase 0.024302 (0.046504) (0.111900) 0.126522 Percentage Change-Tax Rates 2.40% -4.48% -2.00% 2.31% Tax-Average AV HH $ 1,595.35 $ 1,636.90 $ 8,434.62 $ 9,269.12 Annual Increase $ 168.11 $ 41.55 $ 550.33 $ 834.49 Tax Increase% 11.64% 2.60% 6.98% 9.89% 221 TOWN OF MAMARONECK TAX REFUNDS BASED ON TAX CERTIORARIS 2016-2025 Adopted YEAR Budget Actual 2016 193,500 282,640 2017 193,500 165,930 2018 188,500 292,094 2019 430,100 396,691 2020 338,830 165,115 2021 260,000 4,735 2022 260,000 110,622 2023 164,500 11,099 2024 (Estimate) 96,500 8,000 2025 (Budget) 55,450 - TAX CERTIORARIS $600,000 $500,000 $400,000 $300,000 $200,000 r X S100000 N $0 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 BUDGET - ACTUAL 222 TOWN OF MAMARONECK PROPERTY TAX CAP CALCULATION 2024 Tax Levy $31,887,970 Tax Base Growth Factor X 1.0078% ➢ Based on State Tax and Finance determination of"quantity change" such as new construction, newly taxable status of existing property or measurable improvements to taxable property or measurable improvements to taxable property within the Town of Mamaroneck $32,136,696 Plus: PILOTs receivables in 2024 -0- Allowable Levy Growth Factor X 1.02% • Lesser of 1.02%or inflation factor(percent change in CPI for the 12- month period ending 6 months before the start of the coming fiscal year over the prior 12-month period) but not lower than 1.00% $32,779,430 Less PILOT receivables in 2024 -0- Plus:Available carryover from FYE 2024 -0- Plus: Expenditures from court orders or judgments arising from tort actions in excess of 5%of the tax levy (certioraris cannot be included) -0- Plus: Increases to the average actuarial contribution rate of pension funds in excess of 2%: • Employees Retirement System- Excess of 2% -0- • Police and Firefighters Retirement System-Excess 2.0% 44,254 Total Tax Levy Limit for 2025 $32,823,684 Total Increase for All Budget Funds $935,714 Total Increase on a percentage basis 2.93% 223 TOWN OF MAMARONECK AVERAGE PROPERTY TAX BILL Below is a breakdown of an average tax bill for the services that cannot be reasonably captured solely with a separate fee. The comparison is based on tax rates for the 2024/25 School District Rates and the current 2024/25 Village Rates. Average Assessed Value $1,651,000 2025 Estimated Tax Bill Town Town Village Village Resident Resident Larchmont Mamaroneck Rate Mam Sewer NR Sewer Resident Resident General Town 0.560 $ 925 $ 925 $ 925 $ 925 Ambulance District-Townwide 0.074 $ 122 $ 122 $ 122 $ 122 Part Town 2.236 $ 3,692 3,692 - - Highway- Part Town 1.175 1,939 1,939 - - Special Districts-Town 1.569 2,591 2,591 - - County 2.359 3,895 3,895 3,895 3,895 County Refuse 0.298 492 492 492 492 County-Sewer New Rochelle 0.984 - 1,625 1,625 - Mamaroneck 0.587 970 - - 970 School-Mamaroneck 12.636 20,862 20,862 20,862 20,862 Village of Larchmont 4.228 - - 6,980 Village of Mamaroneck 4.696 - - 7,753 TOTAL ANNUAL TAX $ 35,488 $ 36,143 IP$ 34,901 $ 35,019 TOTAL BY TAXING DISTRICT: Town $ 9,269 $ 9,269 $ 1,047 $ 1,047 County 5,357 6,012 6,012 5,357 School 20,862 20,862 20,862 20,862 Village - p - 6,980 7,753 TOTAL ANNUAL TAX @ AV$1.6 m $ 35,488 "$ 36,143 $ 34,901 $ 35,019 TOTAL 2024 ACTUAL TAX @ AV$1.5m $ 32,843 $ 33,453 $ 33,137 $ 35,662 $ Increase from 2024 $ 2,645 $ 2,690 $ 1,764 $ (644) %Increase from 2024 8.05% 8.04% 5.32% -1.81% 224 TOWN OF MAMARONECK AVERAGE PROPERTY TAX BILL BREAKDOWN Average Assessed Value $1,651,000 TOWN RESIDENTS (Mamaroneck Sewer District) AVERAGE TOTAL TAXES $35,488 Town Taxes $9,269 26% School Taxes '\ N $20,862 -, ',,"- County Taxes 59% - $5,357 15% VILLAGE LARCHMONT RESIDENT Town Taxes AVERAGE TOTAL TAXES $34,901 $1,047 Village Taxes 3% ' County Taxes $6,980 \ $6,012 20% 17% \\\ School Taxes $20,862 60% VILLAGE MAMARONECK RESIDENT AVERAGE TOTAL TAXES $35,019 Town Taxes Village Taxes $1,047 County Taxes $7,753 3% $5,357 22% 15% ____________. /School Taxes $20,862 60% 225 TOWN OF MAMARONECK SCHEDULE OF ASSESSED VALUES- ALL DISTRICTS TAXABLE ASSESSED VALUES* AV GENERAL GENERAL Highway Fire District Street Ambulance Garbage Sewer Water Year FUND FUND-PART Fund(DB) (SF) Lighting District(SM) District(SR) District District(SW) End TOWNWIDE TOWN(B) District(SL) (SS)*** (A) 2024 12,461,466,726 5,435,953,003 5,435,953,003 5,483,825,445 5,483,825,445 12,585,499,247 5,483,825,445 5,230,081,545 5,483,825,445 2023 11,660,040,445 5,093,419,715 5,093,419,715 5,143,523,782 5,143,523,782 11,782,045,213 5,143,523,782 4,906,894,882 5,143,523,782 2022 10,829,121,547 4,723,512,446 4,723,512,446 4,764,352,883 4,764,352,883 10,930,501,397 4,764,352,883 4,548,069,983 4,766,307,883 2021 10,148,610,903 4,437,382,377 4,437,382,377 4,474,985,834 4,474,985,834 10,242,944,670 4,474,985,834 4,275,639,434 4,479,156,334 2020 9,747,124,073 4,288,772,791 4,288,772,791 4,324,239,013 4,324,239,013 9,840,315,812 4,324,239,013 4,125,017,413 4,324,239,013 2019 9,749,092,921 4,294,625,309 4,294,625,309 4,327,051,466 4,327,051,466 9,836,668,541 4,327,051,466 4,122,053,365 4,327,051,466 2018 9,751,130,223 4,308,315,488 4,308,315,488 4,341,181,950 4,341,181,950 9,865,111,723 4,341,181,950 4,136,201,850 4,341,181,950 2017 9,743,703,508 4,261,254,601 4,261,254,601 4,298,239,002 4,298,239,002 9,841,241,101 4,298,239,002 4,114,212,152 4,310,659,752 2016 9,441,524,597 4,099,787,504 4,099,787,504 4,139,769,408 4,139,769,408 9,547,112,115 4,139,769,408 3,806,851,004 4,153,155,278 2015 9,210,122,797 4,100,331,806 4,100,331,806 4,144,372,145 4,144,372,145 9,308,604,018 4,144,372,145 3,949,444,895 4,144,372,145 2014 8,685,249,288 3,697,242,921 3,697,242,921 3,738,899,229 3,738,899,229 8,782,833,871 3,738,899,229 3,563,434,029 3,738,899,229 *Taxable Assessed Values reflected are based on property assessments at the end of May in the year the budget was adopted. The 2025 tax rates calculated in this budget are based on the AV Year Ended May 31,2024. ** Reflects Townwide reassessment ***Sewer Tax was converted to Sewer Fees based on usage beginning in 2015. ASSESSED VALUES- BY MUNICIPALITY of Total Municipality Assessed Value AV Town of Mamaroneck(Unincorporated) $ 5,435,953,003 43.62% Village of Larchmont $ 3,794,818,856 30.45% Village of Mamaroneck $ 3,230,694,867 25.93% Total Taxable Value(Town Wide) $ 12,461,466,726 100% *Taxable Assessed Values reflected are based on property assessments at the end of May in the year the budget was adopted. The 2025 tax rates calculated in this budget are based on the AV Year Ended May 31,2024. 226 TOWN OF MAMARONECK TAX EXEMPTIONS TOWNWIDE (UNICORPORATED AREA) DBL/LIMITED VETERANS AGED CLERGY Vol INCOME WHOLLY EXEMPT AV YEAR Tax Year TAXABLE AV EXEMPTION EXEMPTIONS EXEMPTIONS Firefighters EXEMPTIONS MUNI CORP PROPERTY (RPTL458,458a) (RPTL467) (RPTL460) (RPTL466-a) (RPTL459-c) (RPTL406(5)) 2024 2025 12,461,466,726 43,009,825 68,768,453 - 3,625,342 2,667,035 - 761,488,373 2023 2024 11,677,946,519 44,541,245 64,958,906 1,500 3,111,642 2,455,035 - 760,004,373 2022 2023 10,837,203,585 45,415,242 42,235,777 1,500 - 1,388,285 - 760,109,373 2021 2022 10,157,805,458 38,336,720 43,356,499 1,500 - 1,307,985 - 840,456,077 2020 2021 9,747,124,073 40,639,380 38,563,866 1,500 - 1,124,485 35,500 757,742,873 2019 2020 9,749,092,921 42,226,692 32,807,435 1,500 - 703,985 35,500 756,565,873 2018 2019 9,751,130,223 43,293,764 34,865,746 - - 538,485 35,500 754,747,873 2017 2018 9,771,592,337 48,661,459 36,283,764 - - 292,225 976,000 755,047,873 2016 2017 9,475,721,071 53,062,776 40,220,292 - - 547,756 - 752,325,473 2015 2016 8,685,249,288 58,053,625 36,804,100 - - 1,238,756 - 843,363,873 TAX RATE HISTORY COUNTY(2) COUNTY(3) TOWN WIDE TOWN(1) MAM SEWER NR SEWER MAM'K SCHOOL YEAR ASSESSMENT TAX RATE TAX RATE TAX RATE TAX RATE 2025 12,461,466,726 5.61 3.24 3.64 12.64 2024 11,677,946,519 5.48 3.48 3.93 13.25 2023 10,837,203,585 5.60 3.76 4.27 13.79 2022 10,157,805,458 5.71 3.76 4.27 14.02 2021 9,747,124,073 5.65 3.92 4.44 13.76 2020 9,749,092,921 5.58 3.93 4.61 13.53 2019 9,751,130,223 5.46 4.01 4.65 13.40 2018 9,771,592,337 5.41 4.08 4.86 13.40 2017 9,475,721,071 5.47 4.16 5.01 13.29 2016 9,210,122,797 5.20 4.23 - 13.41 2015 8,685,249,288 5.68 4.42 - 14.00 Schedule represents actual applied tax rates&assessments after adjustment for certioraris. (1)Town tax rate reflects General Townwide,Town Outside Village,Highway,Ambulance,Fire,Garbage and Street Lighting Districts. (2)County tax rate includes-General County Tax,County Refuse District&County Sewer District-Mamaroneck 227 Left Intentionally Blank 228 SUPPLEMENTAL SCHEDULES 229 Left Intentionally Blank 230 TOWN OF MAMARONECK BUDGETED POSITION SUMMARY BY DEPARTMENT 2023 2024 2025 VARIANCE Budget Function Full-Time Part-Time* Full-Time Part-Time* Full-Time Part-Time* Full-Time Part-Time* Ambulance 2.00 55.00 2.00 64,00 2.00 64.00 - - Assessor 3.75 - 4.00 1.00 4.00 - - (1.00) Building Department 4.00 4.00 4.00 2.00 4.00 2.00 - - Buildings&Grounds 2.00 3.00 2.00 4.00 2.00 4.00 - - Community Services 5.78 1.00 - - - - - - Comptroller 6.00 - 6.00 - 6.00 - - - Conservation 1.00 6.00 1.00 6.00 1.00 6.00 - - Engineering 3.45 2.00 4.40 2.00 4.20 2.00 (0.20) - Fire Department 14.00 3.00 14.00 3.00 15.00 3.00 1.00 - Garbage District - - - - - - - - Highway 23.80 9.00 24.60 9.00 23.80 10.00 (0.80) 1.00 Human Resources 1.00 - 1.00 - 1.00 - - - Information Technology 3.00 - 3.00 - 3.00 - - - Justice Court 2.00 6.00 2.00 11.00 2.00 10.00 - (1.00) Police Department 39.00 14.00 39.00 21.00 39.00 21.00 - - Recreation 12.40 209.00 12.00 271.00 12.00 307.00 - 36.00 Town Administrator 4.00 2.00 4.00 2.00 4.00 2.00 - - Town Attorney - - - - - - - - Town Board - 4.00 - 4.00 - 4.00 - - Town Clerk 3.00 3.00 3.00 3.00 3.00 3.00 - - Town Supervisor 1.82 - 2.00 - 2.00 - - - Unallocated - - - - - - - - Water District - - - - - - - - 132.00 321.00 128.00 403.00 128.00 438.00 (0.00) 35.00 Full-Time Positions by Type Collective Bargaining Unit Term Positions Civil Service 1/1/21-12/31/24 51 Police Benevolent Association 1/1/23-12/31/24 36 Professional Firefighters Association 1/1/24-12/31/28 15 Management/Non-Union/Elected - 26 TOTAL 128 231 TOWN OF MAMARONECK BUDGETED POSITION SUMMARY Typically, the Town attempts to keep the number of budgeted positions stable but as services change and technology is implemented there is often a need to change the staffing model. The number of full-time positions has not changed from 2024. One (1)full-time Firefighter position was added to the Fire Department to provide emergency fire services. One (1) full-time shared clerical position was eliminated from the budget as the position was no longer needed. Part-time positions are reported as the number of employees on payroll or estimated. Recreation budgets by dollar amount with various number of seasonal and part time employees filling those positions that cannot be accurately converted to Full Time Equivalents. Both the Civil Service and Police Benevolent Association contracts are currently in negotiations. 232 FINANCIAL POLICIES 233 TOWN OF MAMARONECK FINANCIAL POLICIES The Town Board has adopted financial policy statements to provide for improved long-term decision making. The development of effective strategies first requires an understanding of the causes of problems and the inter-relationships among them. Second, we must relate our understanding of the problems to specific community needs and objectives. One way to do this is by specifying our financial objectives in policy statements. Using policy statements to set financial goals provides a means of measuring the Town's progress toward improving its financial condition. These financial policy statements are in compliance with the Federal guidelines and regulations. Although a broad range of statements, decisions, and activities could be construed as financial policies, financial policies are defined here as goals for our financial operation. Setting goals gives us a long-range perspective on our current approach to financial management. It also helps us agree on the kind of financial condition we want for our community. The establishment of financial policies is useful for the following reasons: 1. A formal set of policies can help the Town Board and Town Administrator discover inconsistencies, and gaps in our financial operations. It can also help develop similar expectations regarding financial decision making. 2. Publicly adopted policy statements can contribute greatly to the credibility of(and public confidence in) the Town. Such statements show the credit rating industry and other business partners the Town's commitment to sound financial management and fiscal integrity. 3. Established policies can save the Town Administrator and the Town Board time and energy.Once certain policies are set,they can be followed by all Town employees providing consistent procedures Townwide. 4. The process of developing overall policies directs the attention of management and elected officials to the Town's total financial condition rather than to single issues. This process requires that long-term financial planning be linked to day-to-day operations. 5. Discussing and approving financial policies can make elected officials more aware of their role as policy makers in maintaining the Town's good financial condition. 6. Discussing financial issues and adopting a formal position can help the Town to prepare for financial emergencies and to avoid relying on short-term solutions. 7. Setting policies can improve fiscal stability by helping local officials look down the road, plan tax rates and expenditures two to four years ahead and be consistent in their approaches to planning. 8. Finally, explicit policies contribute to continuity in the government's financial affairs. Local officials may change over time, but policies can continue to guide whoever manages the Town's finances. With the information from multi-year financial planning,the Town Board can develop its goal for the financial future of the organization. Recommendations for the Town's financial policies are based on sound planning principles put forth by local government finance practitioners, bond rating firms, best practices and the staff's professional judgments. While the Town continues to function under these policies it is prudent to review them annually and it is recommended that the updated polices be adopted following the budget adoption. 234 TOWN OF MAMARONECK FINANCIAL POLICIES PURCHASING POLICY The Town of Mamaroneck does hereby adopt the following policy and procedures governing the purchase and procurement of all goods and services. The following items are not subject to competitive bidding pursuant to Section 103 of the New York State General Municipal Law. 1) Purchase contracts under$20,000, or as may be further amended pursuant to GML Section 103. 2) Public Works contracts under$35,000 or as may be further amended pursuant to GML Section 103. 3) Emergency Purchases approved by the Town Administrator(See Section 3.6(4)). 4) Goods purchased from agencies for the blind and severely handicapped. 5) Goods purchased from correctional institutions. 6) Purchases under New York State and Westchester County Contracts. 7) Purchases under contracts from other political subdivisions within the United States if such contract was publicly bid and made available for use by other governmental entities. 8) Surplus and secondhand purchases from another governmental entity. Methods for Securing Goods and Services All goods and services will be secured by the use of written requests for proposals, written quotations, verbal quotations, or any method that assures goods will be purchased at the lowest price and best value. Exceptions to this requirement are as follows: a) Emergency Purchases approved by the Town Administrator b) Goods purchased from agencies for the blind or severely handicapped c) Goods purchased from correctional institutions d) Purchases under New York State Contracts, Westchester County Contracts or Federal General Services Administration Contracts e) Purchases under contracts from other political subdivisions within the United States if such contract was publicly bid and made available for use by other governmental entities. f) Goods purchased from purchasing consortiums that utilize some form of competitive bidding to establish pricing. Purchases of Goods and Services Purchases up to$2,000 Purchases of not more than $2,000 may be made without authorization from the Town Administrator. Verbal quotes are preferred and are to be documented on the claim form. 235 TOWN OF MAMARONECK FINANCIAL POLICIES PURCHASING POLICY (continued) Purchases between$2,001-19,999 Purchases require authorization from the Town Administrator. At least 3 written quotes are required. Requisition and purchase order to be signed by the Town Comptroller and the Town Administrator before ordering. Purchases of$20,000 or above Purchases must be publicly advertised bid or RFP and must be circulated to at least 3 companies. Contracts may be approved by Town Board. Requisition and purchase order must be signed by the Town Comptroller and the Town Administrator. Public Works Projects Public Works up to$2,999 At least 2 verbal or written quotations documented on the claim form. Public Works between $3,000-$9,999 At least 3 written quotations documented on the requisition form. Requisition and purchase order to be signed by the Town Comptroller and the Town Administrator before ordering.. Public Works between $10,000-$34,999 Must be publicly advertised bid or RFP and circulated to at least 3 companies. Contracts may be approved by Town Board. Requisition and purchase order must be signed by the Town Comptroller and the Town Administrator before ordering. Public Works$35,000 and above Subject to a publicly advertised bid pursuant to GML Sectio 103. Contracts must be approved by Town Board and a formal contract must be signed by the Town Administrator after Town Board approval. Exemptions There may be circumstances when, certain types of procurements for which, the solicitation of alternative proposals or quotations will not be in the best interest of the Town. In the following circumstances it may not be in the best interest of the Town of Mamaroneck to solicit alternate quotations or not accept the lowest bid: 1) Professional services or services requiring special or technical skill,training or expertise.The individual or company must be chosen based upon qualifications showing accountability, reliability, skill, education and training, integrity and moral worth. 236 TOWN OF MAMARONECK FINANCIAL POLICIES PURCHASING POLICY (continued) 2) In determining whether a service fits into this category,the Town shall take into consideration the following guidelines: a) Whether the services are subject to state licensing or testing requirements. b) Whether substantial formal education or training is a necessary prerequisite to the performance of services c) Whether the services require a personal relationship between the individual and municipal officials. 3) Professional or technical services shall include but not be limited to the following:services of an attorney;services of a physician;technical services of an engineer engaged to prepare plans, maps, or estimates;services of a consultant; services of an insurance broker/carrier,services of a public accountant, investment management services, printing services that involve extensive writing, editing or art work; management of municipally owned property;computer software or programming services for customized programs,or services involving substantial modification and customizing of prepackaged software. 4) Emergency Purchases pursuant to Section 103(4)of the GML. Due to the nature of this exception, these goods or services must be purchased immediately and a delay in order to seek alternate proposals may threaten the life, health,safety or welfare of the community and its residents.This section does not preclude alternate proposals if time permits.The emergency situation must be documented.All emergency purchases are subject to the prior approval of the Town Administrator. Credit Card Purchases A. Subject to the approval of the Town Administrator or Comptroller, credit card purchases will be acceptable in accordance with the Town's procurement policy. B. The Town maintains a master credit card that may be utilized by Department heads or other authorized Town employees for the purpose of facilitating departmental purchases. C. No purchases of personal items shall be made on Town credit cards, even if the intent is to reimburse the Town of such purchases. D. No department, Department Head or Town employee shall request a "store" or any other type of credit card under the name of the Town of Mamaroneck. No additional bank credit lines or accounts will be established without the authorization of the Town Administrator E. This section does not pertain to vendor accounts established for the purpose of"buying on account" with an invoice subsequently sent to the Town for payment.These accounts should be established on an as needed basis through the Comptroller's Office. 237 TOWN OF MAMARONECK FINANCIAL POLICIES FUND BALANCE POLICY Purpose: The Town of Mamaroneck, in order to address the implications of Government Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting adopted a Fund Balance Policy to consider the implications of unanticipated events that could adversely impact the Town's financial condition and the continuation of municipal services.The policy establishes the framework to maintain adequate fund balances and cash reserves to: • Provide sufficient cash flow for daily financial needs and commitments. • Protect and maintain investment downturns or revenue shortfalls. • Offset significant economic downturns or revenue shortfalls. • Provide funds for unanticipated expenditures and events related to emergencies. Minimum Unassigned Fund Balances: The Town will endeavor to maintain a minimum of unassigned fund balance in its General Fund, Highway Fund and Special District Funds ranging from 15-25% of the subsequent Year's budgeted appropriations. The minimum fund balance is to protect against cash flow shortfalls related to the timing of projected revenue and to maintain a stable budget. Replenishment of Fund Balances: When fund balances fall below the minimum 15%,the Town will replenish the fund balances using various budget strategies including but not limited to the following: • Reduce recurring expenditures to eliminate the structural deficit. • Increase taxes,fees for service or pursue alternate funding sources. • Follow strategies that are a combination of the two alternatives. To ensure the timely replenishment of fund balances in each of the budget funds, the following replenishment guidelines: • Should a fund balance fall below 15% of the subsequent year's appropriations, such fund balance shall be replenished over a period not to exceed two years. • Should a fund balance fall between 15% and 20% of the subsequent year's appropriations, such fund balance shall be replenished over a period not to exceed four years. • Should a fund balance fall between 20% and 25% of the subsequent year's appropriations, such fund balance shall be replenished over a period not to exceed six years. 238 TOWN OF MAMARONECK FINANCIAL POLICIES FUND BALANCE POLICY Should unassigned fund balances in any Town fund exceed 25%of budgeted appropriations,the Town will consider using fund balance surpluses for the following priorities: 1. For one-time expenditures that are non-recurring in nature. 2. Capital expenditures such as equipment replacement, infrastructure improvements or repairs and facility improvements. 3. Offset recurring expenditures however this use of funds should be carefully evaluated to avoid future fund balance deficiencies. The use of surplus funds for this purpose should be considered where there is a reasonable expectation that the surplus funds can be replenished in the time periods specified by this policy. 239 TOWN OF MAMARONECK FINANCIAL POLICIES INVESTMENT POLICY Objectives:The primary objectives of the Town's investment activities are in priority order: a.Delegation of Duties:The Town Board's responsibility for administration of the investment program is delegated to the Comptroller who shall establish written procedures for the investment program consistent with these guidelines. Such procedures should include an adequate internal control structure. b.Diversification: It is the policy of the Town to diversify its deposits and investments by financial institution, investment instrument and by maturity. c.Internal Controls: To conform with all applicable federal, state and other legal requirements (legal); adequately safeguard principal (safety); provide sufficient liquidity to meet all operating requirements (liquidity);and obtain a reasonable rate of return (yield). It is the policy of the Town for all moneys collected by a Town employee to transfer those funds to the Comptroller within 2 days, or within the time period specified in law,whichever is shorter. The Comptroller is responsible for establishing and maintaining an internal control structure to provide reasonable, but not absolute, assurance that deposits and investments are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorization and recorded properly in compliance with applicable laws and regulations. Designation of Depositories:The banks authorized for deposits: Chase, Webster Bank, HSBC, Wells Fargo, Signature, Citibank, People's United Bank,Wilmington Bank and Bank of New York. Collateralizing Deposits: In accordance with the provisions of General Municipal Law,Section 10,all deposits of the Town, including certificates of deposits and special time deposits, in excess of the amount insured under the provisions of the Federal Deposit Insurance Act shall be secured: a. By a pledge of"eligible securities"with an aggregate"market value"as provided by GML Section 10,equal to the aggregate amount of deposits from the categories designated in this policy. b. By an eligible surety bond payable to the government for an amount at least equal to 100% of the aggregate amount of deposits and the agreed upon interest, if any, executed by an insurance company authorized to do business in New York state, whose claims-paying ability is rated in the highest category. c. By an eligible irrevocable letter of credit issued by a qualified bank other than the bank with the deposits in favor of the Town with an aggregate value equal to 100%of the aggregate amount of deposits and the agreed-upon interest. Permitted Investments: Eligible securities used for collateralizing deposits include Special time deposit accounts; Certificates of Deposit; Obligations of the United States of America; and Obligations of the State of New York. 240 TOWN OF MAMARONECK FINANCIAL POLICIES BUDGET POLICY This policy establishes guidelines to develop, prepare and administer the Town's annual budget and to promote sound fiscal planning based on comprehensive historical and current economic data. Balanced Budget The Town shall annually prepare an itemized operating budget for each fund.The annual operating budget shall present proposed revenues and expenses for each operating budget account. The budget will be balanced with revenues equal to or greater than current expenditures. In any fund in which expenditures exceed revenue,fund balance and reserve balances may be used to meet shortfalls to the extent available. The annual operating budget process and format shall be performance based and focused on goals, objectives and performance indicators. In accordance with §106 of Town Law, a Tentative Budget must be submitted to the Town Clerk, Supervisor and Town Board on or before October 30th of each year. Upon completion of the review of the Tentative Budget by the Supervisor and Town Board, a Preliminary Budget shall be prepared. The Preliminary Budget shall be the subject of a public hearing that shall take place no later than December 15. A notice of the public hearing shall be posted no later than five (5) days prior to the date of the hearing. The content of the Preliminary Budget shall be in the format prescribed by the State Comptroller in accordance with §107 of Town Law. The Town Board adopts an annual budget for each fund based on budget requests submitted by each Department Director who have accurately identified and justified their fiscal needs as part of the annual budget process. The Budget must be adopted by resolution of the Town Board no later than December 20th of each year. Operating Budget Budget transfers are a useful and necessary management tool that permits reallocation of funds within the budget in order to respond to changing circumstances, unanticipated needs and price increases. Department Directors are authorized to request the Comptroller to transfer operating budget appropriations from one line item to another within the same fund. Department Directors may request transfers of funds from full-time salaries budget accounts to or from part-time salaries, benefits or utilities. Department Directors may not request transfers from full-time or part-time salary accounts into equipment or contractual expense accounts. The Comptroller, after reviewing the necessity of the transfer and that funds are available, is authorized to complete transfers within departments from one line item to another in the operating budget and transfers of up to$5,000 between departments. Budget transfers between departments in the operating budget between$5,001-$10,000 requires both the approval of the Town Administrator and the Comptroller. 241 TOWN OF MAMARONECK FINANCIAL POLICIES BUDGET POLICY Operating Budget(continued) Budget transfers of more than$10,000 require the approval of the Town Board except for year-end transfers that are required to close the Town's accounting records. Year-end transfers require the Comptroller's approval. Capital Budget Transfers Department Directors are authorized to request the Comptroller to transfer capital project budget appropriations from one project expense line item within the same project. The Comptroller,with the approval of the Town Administrator after reviewing the necessity of each transfer and that funds are available, is authorized to complete transfers from one object code to another for the same project or purpose. The Comptroller is authorized, with the approval of the Town Administrator, to transfer up to $20,000 of remaining Capital Budget appropriations for completed projects funded with the Town's fund balance to other projects requiring funding. The transfer must be between projects in the same Town Budget Fund. Remaining balances will be returned to the original funding source. Any portion of bond proceeds, inclusive of premiums, that is not expended for the purpose for which the bond was issued must be applied only to the payment of the principal and interest on such obligations respectively and cannot be transferred to a different project in accordance with GML §165 of the Local Finance Law. Budget Amendments Amendments to the Town's adopted operating budget require an approval by Town Board resolution and the Comptroller's electronic approval. Personal Services Budget An approval by Town Board resolution amending the operational budget is required to abolish, create and upgrade positions. 242 TOWN OF MAMARONECK BUDGET POLICY Budget Administration /Schedule and Procedures A. Budget Development Calendar Annual budget preparation for the ensuing fiscal year is performed in accordance with §106 of Town Law as follows: Months Action January to March Comptroller closes the books on the prior fiscal year April Issuance of Audited Annual Financial Report July Distribution of budget instructions for both Operating& Capital Budget to Department Heads August Submission of capital budget requests to Town Administrator and Comptroller September Submission of operating Budget requests to the Town Administrator and Comptroller Departmental work sessions scheduled to review budget submissions October Submission of Tentative Budget to the Town Board no later than October 30 Preliminary Review of Tentative Budget no later than November 10 November Departmental operating and Capital Budget Review with the Town Board Submission of Preliminary Budget to Town Board December Budget Hearing for Preliminary Budget before December 15th Final Adoption of Budget no later than December 20th B. Budget Transfer Requests For internal control purposes, budget transfers of$5,000 or less require an email request from the Department Head to the Comptroller. Comptroller will confirm funds are available and enter transfer into the financial system. Budget transfers of$5,000-$10,000 require an email request from the Department Head to the Town Administrator and Comptroller.The e-mail request must specify the amount and reason for the transfer. The Comptroller will confirm funds are available and enter transfer into the financial system upon written approval of the Town Administrator. 243 TOWN OF MAMARONECK BUDGET POLICY Budget transfer requests of more than $10,000 require an approved Town Board resolution: 1. Department Heads must submit a memorandum to the Town Administrator explaining the reason for budget transfers of more than$10,000 in the electronic board agenda system.The Comptroller will review, provide financial information required and workflow to the Town Administrator for inclusion on the Town Board Agenda. 2. Upon Town Board approval,the Comptroller's office will enter the transfer electronically, release and post it in accordance with the approved resolution. C. Personal Services Budget The addition or removal of full-time positions from the budget requires an approval from the Town Administrator: 1. The Department Director may submit a written position change request to the Deputy Town Administrator explaining the purpose of the personnel action. 2. The approved request will be submitted to the Town Board for approval. 3. Upon approval by the Town Board,the request will be submitted to the Town Administrator's office and the Comptroller for processing and budget amendment. D. Post Budget Adoption Monitoring Department Heads are responsible for effectively monitoring their operations to ensure that actual results meet budget expectations. Department Heads should immediately take all necessary actions to address and remedy negative budget variances, including requesting budget transfers. The Comptroller monitors budget variances and will meet or discuss with Department Heads, as necessary. Monthly budget reports on revenues and expenditures will be submitted to the Town Administrator for review E. Quarterly budget reports will be provided to the Town Board and submitted in the electronic Town Board Agenda system. 244 CAPITAL BUDGET 245 Left Intentionally Blank 246 TOWN OF MAMARONECK 2025 CAPITAL BUDGET PROGRAM NARRATIVE The Capital Projects Fund is used to account for financial resources allocated for the acquisition, construction or renovation of major capital facilities, road rehabilitation, infrastructure improvements or the purchase of capital assets. Capital expenditures occur periodically and are spent over multiple years. This fund also includes routine capital expenditures such as furniture, computer equipment and replacement of the vehicle fleet. Capital Assets, as they are commonly referred to, are inventoried physical assets, constructed, purchased or donated to the Town valued at $5,000 or more with a useful life of at least five years. All Capital Assets must be tagged to facilitate tracking. The Comptroller maintains accountability over all tangible asset records and such records are verified once a year by a physical inventory conducted by the department responsible for its care and maintenance. All capital projects are undertaken only after analysis of need, review of alternative options, and funding identification. The Town may fund the cost to acquire and maintain Capital Assets in one of several ways: the issuance of a bond, government grants for qualifying assets, operating revenue or fund balances. The method of funding is determined at the time the funds are required. Capital expenditures tend to vary from year to year much more than operating expenses.The 2025 Capital Budget totals $9.2 million, of which $1.6 million or 17% is for roadway infrastructure, $1.1 million is for recreation facilities, $1.9 million is for the replacement of aging vehicles and equipment; $1.3 million for Town Facility Improvements; $1.1 million is for water system improvements, and the balance of$.4 million is for other equipment, $.2 million for technology improvements and replacements, $1.3 million for storm drainage improvements and $.2 for sanitary sewer improvements. The Capital Budget also includes bond issuance costs of$137,000. As part of the capital planning process,a five-year capital plan has been developed in order to project debt service and smooth capital expenses while maintaining the Town's assets. Department Heads submit their proposed projects to the Town Administrator and Comptroller including an estimated price, justification and purpose, priority ranking, expected useful life and operating budget impact. Capital Budget meetings are held with each department to review the requested projects to determine priorities on a Townwide basis. Projects that are required for safety, required by a mandate and projects that are on a planned replacement plan are prioritized and included in the Tentative Budget for Town Board review. Funding for any one capital project may include several different sources of funds. The Town's goal is to bond an amount that does not increase debt service in the operating budget. However, as infrastructure is aging and can no longer be deferred, debt of$10.2 million is anticipated to be issued in 2025 that includes $4.0 projects approved in prior years. The most significant project to be bonded is the continuation of the Rye Lake Filtration Plant. Debt service in 2026 will increase by approximately$623k per year on a thirty-year bond. The Operating Budget Impact column will indicate any anticipated costs or savings for repairs/maintenance, utilities or technology services. Most of the projects are for replacements and will have little to no operating budget impact for 2025 but may have future cost savings. 247 TOWN OF MAMARONECK 2025 CAPITAL BUDGET PROGRAM NARRATIVE The Interfund Transfer to Capital column indicates the amount of funding reflected in the 2025 Operating Budget for projects that will be on a pay-as-you-go basis of$2.7 million or 29% of the Capital Budget. The total anticipated debt service savings for all proposed projects is$7.5 million over a thirty-year period.This is a significant savings based on the use of fund balance for one-time capital projects.The Town will continue to follow its long-term financial goal of utilizing fund balance for capital projects and reducing reliance of fund balance to balance the operating budget. Both capital and non-capital expenditures play an important role in the long-range financial health of the Town, and both must be planned for, implemented, and controlled with equal care to prevent them from precipitating future financial burdens. As such,a five-year capital plan is presented with the understanding that the plan has identified and prioritized the Town's capital needs. It is anticipated that debt will need to increase to fund the plan as set forth. However,funding resources for 2026 and beyond will be determined as part of the annual budget process. As noted earlier in the budget document, the Town adopted a Comprehensive Plan in 2024. An implementation plan is in progress. The five-year capital plan projects include references to the Comprehensive Plan goal indicated on the Mission &Vision page. 248 TOWN OF MAMARONECK 2025 CAPITAL BUDGET PROJECTS SUMMARY 2024 2025 GRANTS/ INTERFUND PROJECT DESCRIPTION BONDS LOCAL TRANSFER PROJECTS PROJECTS SERVICES TO CAPITAL Vehicles&Equipment $1,619,375 $1,870,000 $1,500,000 $ - $ 370,000 Town Building Improvements 2,402,275 1,270,000 832,000 274,000 164,000 Recreation Facilities 202,000 1,130,000 1,000,000 30,000 100,000 Roadway&Highway Improvements 2,842,200 1,559,065 1,243,715 195,350 120,000 Storm Drainage Improvements 135,000 1,344,000 1,344,000 - - Information Technology 125,000 170,500 - 30,500 140,000 Sanitary Sewer System 120,000 200,000 - 200,000 Water System Improvements 1,997,025 1,129,000 - - 1,129,000 Other Projects 657,950 437,200 - - 437,200 Bond Costs 87,450 137,000 137,000 Total $10,188,275 $9,246,765 $6,056,715 $529,850 $2,660,200 Water System Sanitary Improvements Other Projects CAPITAL PROJECTS BY TYPE Sewer $ 1,129,000 $437,200 System 12% 5% Bond Costs $200,000 $ 137,000 1% 1% Vehicles& Equipment $1,870,000 20% Information Technology $ 170,500 2% Town Building Improvements $ 1,270,000 14% Storm Drainage Improvements $ 1,344,000 15% ecreaton Roadway & Highway Facilities Improvements $1,130,000 $1,559,065 12% • 17% 249 TOWN OF MAMARONECK 2025 CAPITAL BUDGET BY FUND GRANTS/ INTERFUND PROJECT DESCRIPTION Fund 2024 2025 BONDS LOCAL TRANSFER TO PROJECTS PROJECTS SERVICES CAPITAL General Fund-Townwide A $ 3,113,475 $ 2,730,500 $2,197,000 $ 334,500 $ 199,000 Part Town Fund B 766,375 717,200 717,200 Highway DB 2,860,000 2,273,065 1,722,715 195,350 355,000 Fire District SF 679,950 1,500,000 1,500,000 - - Streetlighting SL - - - Ambulance SM 114,000 - - - Garbage District SR 450,000 560,000 500,000 - 60,000 Sewer District SS 120,000 200,000 - - 200,000 Water District SW 1,997,025 1,129,000 - - 1,129,000 Bond Costs 87,450 137,000 137,000 - Total $ 10,188,275 $ 9,246,765 $ 6,056,715 V$ 529,850 $ 2,660,200 Sewer Water District CAPITAL PROJECTS BY FUND District $1,129,000 $200,000 12% 2% General Fund- Garbage Townwide District $2,730,500 $560,000 30% 9% Streetlighting $- 0% • Fire District $1,500,000 Part Town Fund 17% $717,200 8% Highway • $2,273,065 250 TOWN OF MAMARONECK 2025 CAPITAL BUDGET VEHICLES & EQUIPMENT Vehicles and equipment are evaluated and replaced in accordance with a five-year replacement plan. The majority of the equipment listed below are replacements for vehicles/equipment that are beyond their useful life. It is anticipated that these investments may slightly reduce repair and fuel costs in the operating budget. Debt service will begin in 2026. OPERATING 2025 GRANTS/ INTERFUND BUDGET USEFUL TOTAL PROJECT DESCRIPTION FUND BUDGET BONDS LOCAL TRANSFER TO CODE LIFE IMPACT PROJECT SERVICES CAPITAL BUDGET 2025 Fire Truck Pumper SF H3411 10-19 Yrs $ (2,000) $ 1,500,000.0 1,500,000 - $ - 20-Yard Garbage Truck SR H8609 10-19 Yrs - 60,000 - - 60,000 Compact Excavator for tight spots such as sidewalks and streams(new) DB H5106 10-19 Yrs 500 100,000 - - 100,E 2025 Ford F450 1-Ton Dump Truck DB H5106 5-9 Yrs - 70,000 - - 70,000 (2)Ford Explorer Hybrid Radio Motor Patrol Cars with Outfitting B H3172 5-9 Yrs (750) 140,000 - - 140,000 $ (2,250) $ 1,870,000 $ 1,500,000 $ - $ 370,000 251 TOWN OF MAMARONECK 2025 CAPITAL BUDGET TOWN BUILDING IMPROVEMENTS An assessment of town-wide buildings was completed, and renovation projects were prioritized based on building conditions, need and funding sources. Debt service will begin in 2026. 2025 BUDGET USEFUL OPERATING TOTAL GRANTS/LOCAL INTERFUND PROJECT DESCRIPTION FUND CODE LIFE BUDGET PROJECT BONDS SERVICES TRANSFER TO IMPACT BUDGET CAPITAL Senior Center Generator A H6703 r 20+Yrs $ 2,000 198,000 - 99,000 99,000 Sign Shop Renovation-Memorial Park A H5191 40 507,000 332,000 175,000 - Fire Alarm-Highway Garage DB H5138 20+Yrs 500 65,000 - - 65,000 Town's share of the demolition of the incinerator at the Sanitation Yard SR 500,000 500,000 - 2,500 $ 1,270,000 $ 832,000 $ 274,000 $ 164,000 RECREATION FACILITIES We look to identify the greatest need for our recreation facilities and meet that need with either renovation or expansion of existing facilities or developing new facilities. The projects listed below are intended to meet some of the recreation needs of the community and improve our operations. Debt service will begin in 2026. OPERATING 2025 GRANTS/ INTERFUND PROJECT DESCRIPTION FUND BUDGET USEFUL BUDGET TOTAL BONDS LOCAL TRANSFER CODE LIFE IMPACT PROJECT SERVICES TO CAPITAL BUDGET Ice Rink-BMS System A H7219 5-9 Yrs - $ 30,000 $ - 30,000 - Shade Sails at Memorial Park B H7131 5-9 Yrs - 100,000 - - 100,000 Poollmprovements B H7125 20Yrs - 1,000,000 1,000,000 - - TOTAL $ - $ 1,130,000 $ 1,000,000 $ 30,000 $ 100,000 252 TOWN OF MAMARONECK 2025 CAPITAL BUDGET ROADS & HIGHWAY IMPROVEMENTS Roadway conditions are evaluated annually and prioritized based on their condition. Annual funding from the State helps fund the Town's road resurfacing program. Curbs and sidewalks are also assessed and prioritized for funding. The Weaver Street sidewalk extension project is one that has taken 10 years to complete. Original budget estimates are no longer sufficient based on current market prices. Additional funding is required and provided in this plan. Operating GRANTS/ INTERFUND PROJECT DESCRIPTION FUND BUDGET Useful Life Budget 2025 BONDS LOCAL TRANSFER TO CODE Impact PROTECTS SERVICES CAPITAL Resurfacing of Roads DB H5104 20+Yrs - 390,000 194,650 195,350 - 1 Sidewalks and Curbs-Howell Ave DB H5173 20+Yrs - 147,000 147,000 - - Colonial Ave Streetscape Improvements DB H5199 20+Yrs - 120,000 - - 120,000 Weaver St. Sidewalk Ext-Additional Funding DB H5145 20+Yrs - 902,065 902,065 - - TOTAL $ - $ 1,559,065 $1,243,715 $ 195,350 $ 120,000 STORM DRAINAGE IMPROVEMENTS The Gardens Lake forebay has accumulated sediment and debris to a point that requires dredging. The storm water improvement is for the design development of priority locations for flood mitigation projects. BUDGET USEFUL Operating INTERFUND 2025 GRANTS/LOCAL PROJECT DESCRIPTION FUND CODE LIFE Budget PROJECTSBONDS SERVICES TRANSFER TO Impact CAPITAL Gardens Lake Dredging A H8553 4 Yrs - $ 865,000 $ 865,000 $ - $ - Storm Sewer Improvements-5 locations DB H5135 20+Yrs - 479,000 479,000 - - TOTAL $ - $ 1,344,000 $ 1,344,000 $ - $ - 253 TOWN OF MAMARONECK 2025 CAPITAL BUDGET INFORMATION TECHNOLOGY The rapidly changing pace of technology provides significant opportunities to transform how the Town provides services. Strategic investments are needed to upgrade technology and create systems that are more efficient, user-friendly and secure.The following list of projects are planned for 2025.These projects will be funded on a pay-as-you-go basis saving future debt service. BUDGET USEFUL OPERATING 2025 GRANTS/ INTERFUND PROJECT DESCRIPTION FUND CODE LIFE BUDGET PROJECTS BONDS LOCAL TRANSFER TO IMPACT SERVICES CAPITAL Server Replacement B H1620 3-4 Yrs $ - $ 75,000 - - $ 75,000 UPS/PDU Replacement B H1620 3-4 Yrs - 30,000 - - 30,000 Wi-Fi and Network Upgrades B H1620 3-4 Yrs - 35,000 - - 35,000 Ice Rink Security Camers and Access Control A H7294 5-9 Yrs - 30,500 - $ 30,500 - TOTAL $ - $ 170,500 $ - 30,500 $ 140,000 SANITARY SEWER IMPROVEMENTS The pump station is experiencing failures and lacks modern monitoring.The best value is to replace the full pump station. The 2025 Capital Budget is for the design and the replacement will be completed in 2026. BUDGET USEFUL Operating 2025 GRANTS/ INTERFUND PROJECT DESCRIPTION FUND CODE LIFE Budget PROJECTS BONDS LOCAL TRANSFER TO Impact SERVICES CAPITAL Design/Engineering-Baldwin Ave Pump Station Replacement SS H8123 40 Yrs - $ 200,000 - - $ 200,000 TOTAL $ - $ 200,000 $ - $ - $ 200,000 254 TOWN OF MAMARONECK 2025 CAPITAL BUDGET WATER SYSTEM IMPROVEMENTS The Town is a member of the Westchester Joint Water Works (WJWW), a public benefit corporation who supplies water to its members.The Town is required to fund a share(approximately 18.6%)of these projects and will made on a pay-as-you-go basis saving future debt service. BUDGET USEFUL OPERATING 2025 GRANTS/ INTERFUND PROJECT DESCRIPTION FUND CODE LIFE BUDGET PROJECTS BONDS LOCAL TRANSFER TO IMPACT SERVICES CAPITAL Kenilworth Pump Station Modifications SW H1403 40+Yrs - $ 88,500 $ - • $ 88,500 Winged Foot Tank Access SW 40+Yrs - 88,500 - 88,500 Public Benefit Project-Settlement SW H1398 40+Yrs - 952,000 952,000 Total $ - $ 1,129,000 $ - $ • $ 1,129,000 OTHER PROJECTS Various miscellaneous projects are planned for 2025.These projects will have no impact on the operating budget. OPERATING GRANTS/ INTERFUND PROJECT DESCRIPTION FUND BUDGET USEFUL BUDGET 2025 BONDS LOCAL TRANSFER TO CODE LIFE IMPACT PROJECTS SERVICES CAPITAL Pedestrian Crossing Signals at Leatherstocking Trail&Weaver St B H3398 20+Yrs - $ 103,200 - $ 103,200 Reservoir Valve A H2410 20+Yrs 100,000 - - 100,000 Rifle Rated Response Shields(15) B H3177 5-9 Yrs - 54,000 - - 54,000 Portable Radios(25) B H3116 5-9 Yrs - 180,000 - - 180,000 Total $ - $ 437,200 $ - $ - $ 437,200 255 Left Intentionally Blank 256 CAPITAL BUDGET BY PROJECT 257 TOWN OF MAMARONECK I 2025 CAPITAL BUDGET BY PROJECT 2023 2024 2024 2024 2025 ORG OBJECT Project ACTUAL ORIG BUD REVISED BUD ACTUAL Preliminary Budget H1398 0400 WATER PUBLIC BENEFIT PROJECT - - 1,135,600 - 952,000 H1398 5038 TRANSFERS FROM SW - - - - (952,000) H1398 Total - - 1,135,600 - - H1403 0400 KENILWORTH BOOSTER - - 28,320 28,320 88,500 H1403 5038 TRANSFERS FROM SW - - (28,320) (28,320) (88,500) H1403 Total - - - - - H1407 0400 CAPITAL PROJECT EXPENSES - - - - 88,500 H1407 5038 TRANSFERS FROM SW - - - - (88,500) H1407Total - - - - - H1620 0400 COMPUTER EQUIP/SOFTWRE 616,468 239,047 832,465 744,101 140,000 H1620 5032 TRANSFERS FROM B (537,834) (25,000) (622,834) (622,834) (140,000) H1620 Total 78,634 214,047 209,631 121,267 - H2410 0400 DAM IMPROVEMENTS - - 160,000 - 100,000 H2410 5031 TRANSFERS FROM A (60,000) - (160,000) (160,000) (100,000) H2410 Total (60,000) - - (160,000) - H3167 _ 0400 PAGERS/COMM EQUIP 1,957 (6,000) 1,957 1,957 _ _ 180,000 H3167 5032 TRANSFERS FROM B - - - - (180,000) H3167 Total 1,957 (6,000) 1,957 1,957 - H3172 0400 VEHICLES-PD 439,832 230,578 794,521 720,945 140,000 H3172 5032 TRANSFERS FROM B (16,951) - (220,326) (220,326) (140,000) H3172 Total 422,881 230,578 574,196 500,619 - H3177 0400 POLICE EQUIPMENT 83,403 29,503 136,280 83,528 54,000 H3177 5032 TRANSFERS FROM B (102,780) (61,700) (127,780) (127,780) (54,000) H3177 Total (19,377) (32,197) 8,500 (44,252) - H3398 0400 TRAFFIC SIGNALS-VARIOUS - - - - 103,200 H3398 5032 TRANSFERS FROM B - - - - (103,200) H3398 Total - - - - - H3411 0400 FIRE APPARATUS - 800,000 1,039,061 1,033,024 1,500,000 H3411 4022 BOND&NOTE EXPENSE 38,820 - 46,465 46,465 34,000 H3411 5710 SERIAL BONDS (958,525) (800,000) (1,085,525) (1,085,525) (1,534,000) H3411 Total (919,705) - - (6,037) - H5104 0400 ROADS,SIDEWALKS&CURB IMPROV 2,853,194 949,401 4,312,294 2,857,821 390,000 H5104 3502 STATE AID-DOT-CHIPS (656,524) (190,208) (841,914) (656,524) (195,350) H5104 4022 BOND&NOTE EXPENSE 26,191 5,104 35,898 35,898 6,000 H5104 5710 SERIAL BONDS (2,144,122) (649,020) (3,149,886) (3,149,886) (200,650) H5104 Total 78,740 115,278 356,392 (912,691) - H5106 0400 HIGHWAY/GARAGE VEHICLES&EQU - - 958,100 868,243 100,000 H5106 5033 TRANSFERS FROM DB (184,245) (92,800) (284,245) (284,245) (100,000) H5106 Total (184,245) (92,800) 673,854 583,997 - H5135 0400 DRAINAGE PROJECTS 35,211 - 525,000 367,300 479,000 H5135 4022 BOND&NOTE EXPENSE - - - - 10,000 H5135 5710 SE RIAL BONDS - - - - (489,000) H5135 Total 35,211 - 525,000 367,300 - H5139 0400 CAPITAL PROJECT EXPENSES - _ - - - 65,000 H5139 5033 TRANSFERS FROM DB - - - - (65,000) H5139 Total - - - - - H5145 0400 WEAVER STREET SIDEWALK EXT 1 168,150 (598,277) 339,457 203,094 902,065 258 I TOWN OF MAMARONECK 2025 CAPITAL BUDGET BY PROJECT 2023 2024 2024 2024 2025 ORG OBJECT 1 Project ACTUAL ORIG BUD REVISED BUD ACTUAL Preliminary Budget H5145 4022 BOND&NOTE EXPENSE - - - - 20,000 H5145 5710 SERIAL BONDS - - - - (922,065) H5145 Total 168,150 (598,277) 339,457 203,094 H5172 0400 VEHICLES-HIGHWAY 120,976 121,000 400,736 391,208 70,000 H5172 5033 TRANSFERS FROM DB (12,755) (25,509) (12,755) (12,755) (70,000) H5172 Total 108,221 95,491 387,982 378,454 - H5173 0400 CURB IMPROVS 1,294,081 284,500 1,720,540 1,720,498 147,000 H5173 4022 BOND&NOTE EXPENSE 16,066 3,099 19,025 19,025 6,000 H5173 5710 SERIAL BONDS (1,309,199) (621,738) (1,583,252) (1,583,252) (153,000) H5173 Total 948 (334,139) 156,313 156,271 - H5191 0400 SIGN SHOP 114,578 (81,379) 2,899,607 218,029 507,000 H5191 3097 STATE AID-NYSERDA - - - - (175,000) H5191 4022 BOND&NOTE EXPENSE - - 21,673 21,673 8,000 H5191 5710 SERIAL BONDS - - (2,310,272) (2,310,272) (340,000) H5191 Total 114,578 (81,379) 611,007 (2,070,570) - H5199 0400 COLONIAL AVE SIDEWALK - - 1,224,480 - 120,000 H5199 5033 TRANSFERS FROM DB - - - - (120,000) H5199 Total - - 1,224,480 - - H6703 0400 SENIOR CENTER GENERATOR - - - - 198,000 H6703 4989 FED AID-CDBG - - - - (99,000) 3703 5031 TRANSFERS FROM A - - - - (99,000) i703 Total - - - - - H7125 0400 POOL IMPROVEMENTS - 1,015,200 2,298,500 - 1,000,000 H7125 4022 BOND&NOTE EXPENSE - - 20,000 - 20,000 H7125 5710 SERIAL BONDS - (564,388) (1,818,500) - (1,020,000) H7125 Total - 450,812 500,000 - - H7131 0400 MEMORIAL PARK PLAYGROUND 775,283 (584,100) 778,083 778,083 100,000 H7131 5032 TRANSFERS FROM B (138,830) (75,000) (138,830) (138,830) (100,000) H7131 Total 636,453 (659,100) 639,253 639,253 - H7219 0400 ICE RINK-BMS - - - - 30,000 H7219 2705 GIFTS&DONATIONS - - - - (30,000) H7219 Total - - - - - H7294 0400 ICE RINK SECURITY CAMERAS 52,050 60,000 52,050 52,050 30,500 H7294 2705 GIFTS&DONATIONS - - - - (30,500) H7294 Total 52,050 60,000 52,050 52,050 - H8123 0400 SS PUMP STATION 26,899 (69,956) 146,899 26,899 200,000 H8123 5036 TRANSFERS FROM SS - - (120,000) (120,000) (200,000) H8123 Total 26,899 (69,956) 26,899 (93,101) - H8553 0400 GARDENS LAKE IMPROVS - (96,367) 64,800 64,800 865,000 H8553 4022 BOND&NOTE EXPENSE - - - - 20,000 H8553 5710 SERIAL BONDS - - - - (885,000) H8553 Total - (96,367) 64,800 64,800 - H8609 0400 SANITATION VEHICLE 340,939 (83,683) 1,118,868 855,473 60,000 H8609 5035 TRANSFERS FROM SR - - (28,000) (28,000) (60,000) H8609 Total 340,939 (83,683) 1,090,868 827,473 - 8610 0400 INCINERATOR-DEMOLISH - - - - 500,000 8610 4022 BOND&NOTE EXPENSE - - - - 13,000 259 TOWN OF MAMARONECK I 2025 CAPITAL BUDGET BY PROJECT 2023 2024 2024 2024 2025 ORG OBJECT Project ACTUAL ORIG BUD REVISED BUD ACTUAL Preliminary Budget H8610 5710 SERIAL BONDS - - (513,000) H8610 Total - - - - - Grand Total $ 882,333 $ (887,692)_$ 8,578,238 $ 609,884 $ - 260 FIVE YEAR CAPITAL PLAN 261 TOWN OF MAMARONECK FIVE YEAR CAPITAL PLAN 2025 PRELIMINARY BUDGET 1I Item Org Project Fund Code Asset g Com•p Plan Dept Budget Categories Description Useful Life Senior Center-20 Passenger 2024 Bus to replace the 2012 Ford Transit 20 passenger bus for senior program 1 Bus A H6772 78 Garage/Recreation Vehicles&Equip transportation 10-15 2028 Ford F250 Pickup truck to replace the 2010 F150 Pickup truck used by the 2 Environmental Pickup Truck A 220 Garage/Conservation Vehicles Equip environmentaldept 10-19 2028 Ford Escape hybrid to replace the 2020 Ford Escape hybrid used by the 3 Fleet Car Replacement A 99 Garage/Engineering Vehicles 8 Equip engineering dept 10-19 4 Vehicle Replacement A 84 IV-5a Garage/Recreation Vehicles&Equip Replace 2013 Ford Fusion with a 2025 Electric or hybrid vehicle-#84 5-9 5 Zamboni-Ice Rink A 194 I-4a Garage/Recreation Vehicles B Equip Replace 2010 Zamboni for ice rink-#194 20 6 Vehicle Replacement A 96 Garage/Recreation Vehicles B Equip Replace 2015 pick up truck for Recreation Dept 5-9 7 Fleet Car Replacement B 83672 91 Garage/Building Dept Vehicles B Equip 2028 Electric Vehicle to replace 2018 Nissan Leaf for code enforcement 5-9 8 Fleet Car Replacement B 83672 101 Garage/Building Dept Vehicles B Equip Replace 2021 Ford Escape Hybrid 5-9 9 Radio Motor Patrol Cars B H3172 47,48,51 Garage/Police Vehicles&Equip 2 Hybrid Ford Explorers w/outfitting 5-9 10 Radio Motor Patrol Cars B 192 Garage/Police Vehicles B Equip Replace 2018 Grand Cherokee-Fleet#192 5-9 Add motorcycles to the Police Fleet to enhance department profile at various 11 Motorcycles B Garage/Police Vehicles B Equip events 15 Mini excavator to be used for digging in tight spots such as sidewalks,small 12 Compact Excavator DB H5106 NEW Garage/Highway Vehicles&Equip streams where a backhoe can not. 10-19 2026 Payloader to replace the 2005 Caterpillar payloader that beyond its useful 13 Pay loader DB H5106 168 Garage/Highway Vehicles B Equip life 10-19 14 Pay loader DB H5106 237 Garage/Highway Vehicles 8 Equip Replace 2009 Ford F450 PU 10-19 Replace 20141 Ton Ford dump truck with a Ford F450 4 wheel drive with plow. 15 Dump Trucks-1 Ton DB H5172 245 Garage/Highway Vehicles&Equip The 2014 will be used for leaf/snow emergencies. 20 Purchase a 2026 compressor to replace the 1994 Atlas Copco compressor 16 Compressor DB 221 Garage/Highway Vehicles B Equip (jackhammer) 30 17 Dump Truck-10 Wheel DB 239 Garage/Highway Vehicles B Equip Purchase a 202610 Wheel dump truck to replace the 2010 Mack 20 18 Electric Lawn Mower DB New IV-5a Garage/Highway Vehicles 8 Equip Purchase an electric lawn mower 5-9 19 Hot Box DB 189 Garage/Highway Vehicles 8 Equip Replace the 2017 Falco RME-Hot box 5-9 20 Utility Trailer DB 219 Garage/Highway Vehicles B Equip Replace 2007 Utility Trailer 10-20 21 Leaf Vac Truck DB 243 Garage/Highway Vehicles&Equip Replace the truck that vacuums the leaves 20 22 Dump Truck-6 Wheel DB 117 Garage/Highway Vehicles B Equip Replace 2002 Mack 6 Wheel Dump truck 10-19 Portable light tower set with generator for streetlighting repairs during 23 Light Towers DB III-2a Highway Vehicles B Equip emergencies 10 24 Fire Truck Pumper SF H3411 310 Garage/Fire Vehicles&Equip 2025 rescue fire vehicle to replace the 2010 Spartan Rescue 6 vehicle 10-19 Estimated 2025 2026 2027 2028 2029 GRANTS/ INTERFUND TRANSFER TO Operating Budget Impact Five Year Total Project Project Project Project Project Bond LOCAL SERVICES CAPITAL 120,000 45,000 75,000 41,400 41,400 40,000 40,000 78,000 46.000 32,000 130,000 130,000 70,000 70,000 36,000 36,000 34,000 34,000 769,000 140,000 220,000 160,000 164,000 85,000 140,000 60,000 60,000 75,000 75,000 100,000 100,000 100,000 510,000 230,000 280,000 49,500 49,500 160,000 70,000 90,000 70,000 45,000 45,000 r T 325,000 325,000 ,___ 65,000 65,000 75,000 75,000 20,000 20,000 325,000 325,000 275,000 275,000 25,000 25,000 1,500,000 1,500,000 1,500,000 263 TOWN OF MAMARONECK FIVE YEAR CAPITAL PLAN ' 2025 PRELIMINARY BUDGET 1 kern Project Fund Drg Asset• comp Plan Dept Budget Categories Description Useful Lit• • Code • 2026 Chevy Tahoe to replace the 2013 Chevy vehicle used 24 hrs./day by the 25 Fire Chief Car SF H3472 317 Garage/Fire Vehicles&Equip Fire Chief 10-19 2025 Chevy Tahoe to replace the 2015 Chevy vehicle used 24 hrs./day by the 26 Fire Chief Car SF H3472 318 Garage/Fire Vehicles&Equip Fire Chief 5-9 27 Ford Utility SF H3472 319 Garage/Fire Vehicles&Equip 2029 Ford utility to replace the 2017 Ford Utility 10-19 28 Vehicle Replacement SM H4172 440 Garage/Ambulance Vehicles&Equip 2026 Chevy Tahoe to replace 2017 Chevy Tahoe 5-9 Garbage truck replacement(25 yard)in 2025.$225k available from 2024 29 20 Yard Garbage Truck SR H8609 122 Garage/Garbage Vehicles&Equip budget. 10-19 30 Vector Sewer Truck SS Garage/Sewer Vehicles&Equip Replace 2006 vector sewer truck 20+ Vehicles&Equip Total 31 Town Center-Painting A H1614 Buildings&Grounds Town Buildings Painting Town Center-areas where painting is needed 20+ Replace 100 year old lead glass windows;Roof is deteriorating and is Sheldrake/Monroe Camp approximately 40 years old;Replace siding and windows that are over 25 years 32 Improvements A H1614 I-4a Buildings&Grounds Town Buildings old 20+ Town Center-Police HQ 10-year anniversaryof renovations.Refresh and update work area to avoid 33 Refurbishment A H1614 I-4a Buildings&Grounds Town Buildings major renovations in the future 40+ Town Center-Covered 34 entryways A H1614 I-4a Buildings&Grounds Town Buildings Covered entryways for second floor building entrance 40 Town Center-Window 35 Replacement A H1614 I-4a,IV-5a Buildings&Grounds Town Buildings Replace windows in Town Center 40+ Town Center-Brick pointing and Town Center lintels are rusting and impact windows;brick pointing is needed to 36 window lintel replacement A H1614 I-4a Buildings&Grounds Town Buildings avoid leaking and pest infiltration 40« Town Center-Police Front Renovation to provide better lighting and area of refuge to the area immediately 37 Entrance A H1614 I-4a Buildings&Grounds Town Buildings outside the main entry doors. 40+ Town Center-Mate Locker Room Replace Lockers that are susceptible to breaking which create security issues, 38 refurbishment A H1614 _ I-4a Buildings&Grounds Town Buildings replace carpet flooring. 20+ Initial bids for construction of the sign shop in Memorial Park significantly exceeded estimates.Updated construction estimates based upon value engineering and escalation to multiple prime contracts increased estimate by 39 Sign shop-Memorial Park A H5191 I-4a Engineering Town Buildings 20-30%.As a result,the$2.7 million estimate must be increased to$3.4 m. 40+ The Senior Center does not have a generator.The building could be used as an emergency shelter location The Senior Center is an important resource for the Town's senior citizens,providing meals and services during emergencies..This project is for the purchase and installation of a 60kw generator.The Town is 40 Senior Center-Generator A H6703 1-4a Engineering Town Buildings applying for a CDBG grant(50%share)to fund this project. 20+ Installation of fire alarm system for Highway Garage.Currently there is no fire 41 Fire Alarm-Highway Garage DB H5138 1-4a Highway Town Buildings alarm in the building. 20+ Fire House Window 42 Replacement SF H3429 1-4a,IV-5a Fire Town Buildings Replace aging windows in the Fire Station 20+ Design and installation of new emergency backup generators to serve the LVAC 43 LVAC-Generator Replacement SM I-4a Engineering/Ambulance Town Buildings building. 20+ Demolish incinerator-Tom NOL Town's share of taking down the defunct incinerator at the Sanitation/Highway 44 50%of Estimated cost SR H8610 1-4a Garbage Town Buildings facility.An estimate for 2025 will be provided. Town BulldlngsTotal 45 Pool Improvements A H7125 1-lb Recreation Recreation Pool complex expansion and reconstruction 40 Connect Honeywell BMS system to send a notification to staff of critical 46 Ice Rink-BMS A H7219 1-lb Recreation Recreation changes in the mechanical or HVAC system at the ice rink 5-9 Estimated 2025 2026 2027 2028 2029 GRANTS/ INTERFUND TRANSFER TO Operating Budget Impact Five Year Total Project Project Project Project Project Bond LOCAL SERVICES CAPITAL 80,000 80,000 k • 85,000 85,000 80,000 80,000 74,200 74,200 900,000 60,000 490,000 350,000 60,000 __ 500,000 500,000 6,647,100 1,870,000 1,260,200 1,005,000 1,373,400 1,138,500 1,500,000 - 370,000 150,000 - 150,000 275,000 275,000 120,000 120,000, 70,000 70,000 1,800,000 1,800,000 150,000 150,000 50,000 50,000 50,000 50,000 507,000 507,000 332,000 175,000 198,000 198,000 99,000 99,000 65,000 65,000 65,000 1,320,000 1,320,000 110,000 110,000 1,184,000 500,000 684,000 500,000 6,049,000 1,270,000 425,000 ' ,- 4,024,000 170,000 160,000 832,000 274,000 164,000 3,318,500 1,000,000 2,318,500 1,000,000 30,000 30,000 30,000 :, TOWN OF MAMARONECK FIVE YEAR CAPITAL PLAN 2025 PRELIMINARY BUDGET Item Protect Fund Code Drg Asset♦ Comp plan Dept Budget Categories Description Useful Life • N Existing outside air supply does not meet current ventilation code requirements.Automated building controls,modifications to ductwork and Ice Rink-AIR Quality ventilation improvements with filtration upgrades will result in a more efficient 47 Improvements A 1-lb Recreation Recreation HVAC operations and energy savings. 5-9 Removal of current flooring and installation of new rubber flooring in lobby are, 48 Ice Rink-Rubber Flooring A 1-lb Recreation Recreation offices,bathrooms and community room. 5-9 Removal of current flooring and installation of new rubber flooring around the 49 Ice Rink-Rubber Flooring A 1-lb Recreation Recreation ice surface 5-9 Rehabilitation of Carpino- 50 Steffens Fields A 1-la/c Recreation Recreation Rehabilitate two natural grass fields.Estimate will be provided. 20+ Memorial Park Tennis Court 51 Reconstruction B H71106 1-1a/c Recreation Recreation Rehabilitation of tennis courts at Memorial Park 20 Purchase and installation of shade options at Memorial Park.Placeholder until 52 Shade Sails at Memorial Park B H7131 1-1a/c Recreation Recreation estimate is provided. 5-9 Construction of new platform tennis courts that will provide an additional Platform/Pickleball Tennis recreational opportunity for residents.Courts would be multi-use and portable 53 Courts B 1-1a/c Recreation Recreation and can be used for pickleball,basketball or paddle tennis. 20+ Recreation Total The Hickory Grove Drive Bridge deck is obsolete and in poor condition.A Hickory Grove Drive Bridge replacement is planned for 2028 and the Town intends to apply for BridgeNY 54 Replacement A III-2a Engineering Roads B Highway funding. 20+ 55 Traffic Signal Replacement B H3361 III-2a Engineering Roads 8 Highway Replacement of traffic signal at Forest Ave/Murray Ave 20+ Milting and repaving of various roads with 2"depth wearing course 8 resetting various utility structures to grade.Selected roadways exhibit visible 56 Resurfacing of Roads DB H5104 III-2a Engineering Roads B Highway deterioration including cracks,potholes,and failing temporary patchwork. 20+ Weaver Street Sidewalk 57 Extension DB H5145 III-1a/4a Engineering Roads B Highway Weaver Street sidewalk extension project 40 Removal and replacement of approximately 5,000 SF of 4'width concrete sidewalk n the remainder of Howell Ave with ADA ramps 8 resetting various Sidewalks and Curbs-Howell utility structures to grade.Location specific reset of existing stone curbs will be 58 Ave DB H5173 III-la/4a Engineering Roads B Highway determined based upon field condition. 20+ Town share of funding to implement a sidewalk and crosswalk system on Colonial Ave Streetscape Colonial Ave to provide safe route for students and parents.Design wilt be 59 Improvs DB H5199 III-1a/4a Engineering Roads B Highway done in 2025. 20+ 60 Roundabout DB III-2a Engineering/Ambulance Roads&Highway Roundabout roadway improvements 40 Decorative street light poles replacement.3 replaced fin 2025 and 5 each of 61 Decorative Streetlights SL H51105 III-2a Highway(SL) Roads B Highway next five years.They are rotting and will be replaced with fiberglass poles 20+ Roads IL Highway Total Diver assisted vacuum dredging of 4000 cubic yards of sediment in 2025. Forebay reconfiguration to improve maintenance and reduce dredge frequency 62 Gardens Lake Dredging A H8553 IV-3a Engineering Storm Drainage in 2027. 5-9 Design development for five locations to provide flood mitigation and resiliency identified in the Comprehensive Storm Sewer Evaluation.Estimate is$604,000 63 Storm Sewer Improvements DB H5135 IV-3a Engineering Storm Drainage less available funds of$125k. 20+ Storm Drainage Total Cameras and access controls at 3 doors in ice rink and additional areas in ice 64 Ice Rink A H7294 I-4a IT Info Technology rink 5-9 Upgrade domain controllers,server switches and communications equipment 65 Server Replacement B H1620 IT Info Technology to meet current security standards 3-4 Laptop purchases as desktop Approximately 35 laptops to replace end of life desktops.They serve a dual 66 replacements B H1620 IT Info Technology purpose in that they can be unplugged and used remotely. 3-4 Replace UPS backups for power in Town Center,Ice Rink and Police Dept.PDU 67 UPS/PDU Replacement B H1620 IT Info Technology device replacement to organize and properly power servers and switches. 3-4 Replace aging Wi-Fi access points and old cisco switches with more efficient 68 Network Upgrades B H1620 IT Info Technology equipment 3-4 ,66 Estimated 2025 2026 2027 2028 2029 GRANTS/ INTERFUND TRANSFER TO Operating Budgetlmpect Flve Year Total Project Project Project Project Project Bond LOCAL SERVICES CAPITAL 868,250 868,250 127,000 127,000 448,000 448,000 80,000 - 80,000 - 100,000 100,000 __.._ __ _-- 100,000 `_ 650,000 650,000 i 5,621,750 1,130,000 2,525,500 868,250 650,000 448,000 1,000,000 30,000 100,000 900,000 900,000 637,440 - 637,440 - 3,440,000 390,000 400,000 850,000 900,000 900,000 194,650 195,350 902,065 902,065 902,065 900,360 147,000 423,360 330,000 147,000 120,000 120,000 120,000 2,725,000 2,725,000 140,000 35,000 35,000 35,000 35,000 9,764,865 1,559,065 1,072,440 4,033,360 2,165,000 935,000 1,243,715 195,350 120,000 2,065,000 865,000 1,200,000 865,000 479,000 479,000 479,000 2,544,000 1,344,000 - 1,200,000 - - 1,344,000 - - 30,500 30,500 30,500 295,000 75,000 35,000 75,000 35,000 75,000 75,000 160,000 - 40,000 40,000 40,000 40,000 - 30,000 30,000 30,000 35,000 35,000 35,000 TOWN OF MAMARONECK FIVE YEAR CAPITAL PLAN 2025 PRELIMINARY BUDGET item Project Fund Drg Assets Comp Plan Dept Budget Categories Description Useful Lite e Code Convert the Police records management system to the new Hexagon Records Management System in collaboration with Westchester County.Transfer of Hexagon Conversion for Police data by consultant.Current system underpertorms and is difficult to navigate. 69 RMS System B H1620 V-2a IT Info Technology Lacks any analytics and ability to incorporate digital evidence smoothly. 5-9 Unifi Enterprise Cloud Enterprise cloud controller to unify and centralize our network systems through 70 Controller B H1620 IT Info Technology Unifi 3-4 Town Center-Police Desk 71 System Replacement B H3120 V-2a Police Info Technology Replace aging equipment with current technology 20+ Body/dash cams with data storage.Provides transparency and additional Dashcams/body cams and source of evidence.$60k for Body Cam hardware,$165k for Dash Cam 72 storage B H3120 Police Info Technology hardware,$75k for a server,$400k for storage. 10 Into Teehnolopf Total Baldwin Ave Pump Station Design development and construction of a replacement of the Baldwin Ave 73 Replacement SS H8123 IV-3a Engineering Sanitary Sewer pump station including a generator 40 74 High Pressure Sewer Cleaner SS H8172 IV-2a Highway-Sewer Sanitary Sewer Trailer mounted sewer jet cleaner to flush sewer lines 5-9 SanharySewer Total 75 Water Projects Road Paving SW H1368 I-4a Water Water Paving estimate for 2026 Projects 40+ Public Benefit Project- Legal settlement(W1WW)requires a lead service line replacement program at 76 Settlement SW H1398 I-4a Water Water a cost of$5.7m.TheTown's share at 16.7%is$952k. 40+ Kenilworth Pump Station 77 Modifications SW H1403 I-4a Water Water Kenilworth Pump Station Modifications 40+ 78 Winged Foot Tank Access SW H1407 I-4a Water Water Winged Foot Tank Access 40+ Water Total Additional funding is needed to replace valve used daily to control the water 79 Reservoir Valve A H2410 IV-3a Engineering Other Projects level at the dam. 20+ Replace 25 portable radios with more modem multi-band radios to communicate throughout the County.This is vital during mutual aid events and major emergencies.Consequence of inaction:Officers will be unable to communicate with Officers from many outside jurisdictions during an emergency 80 Portable Radio Upgrades B H3116 Police Other Projects 5-9 Purchase 15 rifle rated response shields for active shooter responses. Consequence of inaction:Expose Officers to greater risk during an active 81 Rifle rated response Shields B H3177 Police Other Projects shooter response. 5-9 This equipment is an effective toot that aids in investigations by identifying vehicles in the area at a given time.The equipment would be part of the County- 82 License Plate Reader B H3177 Police Other Projects wide network sites that collect intelligence to solve crimes. 5-9 Rectangular rapid flashing beacon(RRFB)enhanced pedestrian crosswalk at Pedestrian crossing signals at the intersection of Leatherstocking Trail and Weaver St notifying drivers to stop 83 Leatherstocking Trail-Weaver St B H3398 III-2a Conservation Other Projects for pedestrians. 20+ Replacement and upgrade of weapons that have been heavily used.Upgrade to 84 Firearms Weapon Upgrade B Police Other Projects better performing model with attached accessories. 5-9 85 Fire Dept Air Fill Station SF H3495 Fire Other Projects Air fill station for scott bottle 10-19 86 Lawn Sprinkler SF H3495 IV-la Fire Other Projects Law sprinkler installation 20+ 87 Radio network upgrade SM H4133 Ambulance Other Projects Radio Network upgrade planned 10 88 Stair chair replacement SM H4133 Ambulance Other Projects Stair chair(4)replacements 5-10 Other Projects Total Bond Costs Bond Costs Grand Total Estimated 2025 2026 2027 2028 2029 GRANTS/ INTERFUND TRANSFER TO Operating Budget Impact Five Vear Total Project Project Project Project Project Bond LOCAL SERVICES CAPITAL 450,000 450,000 16,000 - 16,000 - 400,000 400,000 700,000 700,000 2,116,500 170,500 91,000 565,000 775,000 515,000 30,500 140,000 2,300,000 200,000 t 2,100,000 200,000 (3,000) 45,000 45,000 (3,000) 2,345,000 200,000 2,145,000 - - - - - 200,000 870,000 - 280,000 290,000 300,000 952,000 952,000 _---- 952,000 88,500 88,500 88,500 88,500 88,500 88,500 1,999,000 1,129,000 280,000 290,000 300,000 - - - 1,129,000 100,000 100,000 100,000 180,000 180,000 180,000 54,000 54,000 54,000 72,000 36,000 36,000 103,200 103,200 103,200 65,000 65,000 22,000 22,000 50,000 50,000 75,000 75,000 - • 721,200 437,200 115,000 111,000 36,000 22,000 - - 437,200 137,000 137,000 137,000 $ (3,000) $ 37,945,415 $ 9,246,765 $ 7,914,140 $ 12,096,610 $ 5,469,400 $ 3,218,500 $ 6,056,715 $ 529,850 $ 2,660,200 Left Intentionally Blank 270 DEBT SERVICE FUND 271 Left Intentionally Blank 272 TOWN OF MAMARONECK 2025 DEBT SERVICE FUND DEBT OVERVIEW The Town takes a planned and programmed approach to the management of its outstanding debt. General Obligation Bonds are issued to finance capital improvements or capital assets and will not be issued to finance current operations or normal maintenance. Effectively managing debt preserves the Town's credit rating,provides flexibility in current and future operating budgets and provides funding for long-term assets that maintain and improve quality of life. The Town has the authority to issue debt in all taxing districts and is backed by the full faith and credit of the Town. Debt must be kept within 7%of the average full valuation of taxable real estate within the Town as prescribed by Local Finance Law §104. For the Town,the statutory limit on December 31, 2024 is$730 million. The Town's outstanding debt as of January 2025 will increase by $8.4 million to a total of $60.5 million which is still well below the statutory limit. This is largely due to the construction of a new water plant required by a consent decree. The Town has cautiously issued debt when necessary to fund major projects and aggressively refunds debt when economically beneficial that reduces debt service. Like most municipalities that have struggled with lean budgets and tax caps, issuing debt to finance capital projects allows a municipality to spread the cost 'of assets over their useful lives that provides service to multiple generations. BOND RATING It is important to note that the Town's credit rating from Moody's Investor Service has been successfully maintained at Aaa as a result of conservative budgeting practices and solid management. The rating also reflects the town's average debt burden and moderate pension liability. DEBT PROJECTIONS Indebtedness as of the end of 2025 is summarized below and projected to be$65.6 million. New debt to be incurred in 2025 will be determined upon final approval of the capital plan. Debt issued in 2025 will include $4.0 for the Rye Lake Project that will be bonded over several years. 2025 Projected Debt @ Anticipated 2025 Debt @ (in millions) 1/1/2025 New Debt Retired Debt 12/31/25 General Fund $ 13.1 $ 2.2 $ (1.1) $ 14.2 Part Town 2.7 - (0.2) 2.5 Highway Fund 13.8 $ 1.7 (1.0) 14.5 Street Lighting 1.0 - (0.1) 0.9 Ambulance District 0.3 - (0.0) 0.3 Garbage District 1.4 0.5 (0.1) 1.8 Sewer District 3.9 - (0.3) 3.6 Water District 18.4 $ 4.1 (0.8) 21.7 Fire District 5.9 $ 1.5 (0.5) 6.9 TOTAL GENERAL OBLIGATION BONDS $ 60.5 $ 10.0 $ (4.1) $ 66.4 273 TOWN OF MAMARONECK 2025 DEBT SERVICE FUND DEBT SERVICE Based upon new indebtedness incurred in 2025,appropriations in the Debt Service Fund in 2025 will be$6.1 million for the projected annual debt service payments due. The 2025 capital plan includes long term borrowing. Funding will be transferred from each of the funds issuing debt to the Debt Service Fund. When the Town issues debt to fund capital projects,various bonds are issued with different terms. In order to share the cost of these projects evenly over the course of the life of the assets, it is a standard practice to keep debt level each year. The final consideration in determining acceptable levels of debt service is the Town's ability to pay its annual debt obligations. Debt service of $6.1 million represents 10.5% of the Town's operating revenue expenditures in Fiscal Year 2025. This is largely due to the construction of a water treatment plant that is in progress. Water fees have and will be increased to fund the debt service on the plant. Based on the current outstanding debt, annual debt service in all funds for the next ten years will be as follows: DEBT SERVICE $7,000,000 v, $6,000,000 $5,000,000 $4,000,000 a. $3,000,000 $2,000,000 a $1,000,000 $0 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 •DEBT SERVICE DEBT SERVICE FUND BALANCE The fund balance in the Debt Service Fund is an accumulation of premiums, interest earned and savings and will be utilized to fund future debt costs. These premiums have been amortized over the life of the debt. The 2025 Budget includes the appropriation of fund balance in the amount of$1,360,747 that will be utilized to reduce the interest expense charged to each fund by 62.2%. It is anticipated that the use of debt service fund balance will continue to be utilized to fund interest expense over the forthcoming years. Projected 2025 2025 Estimated Balance @ Budget Budget Balance @ %Of Fund 1/1/25 Revenue Expenses 12/31/25 Expenditures DEBT SERVICE $ 6,010,037 $ 4,764,051 $ 6,124,798 $ 4,649,290 76% 274 TOWN OF MAMARONECK 2025 DEBT SERVICE & DEBT SERVICE FUND SUMMARY (V) 2023 2024 2024 Actual Adopted Adjusted 2024 2024 2025 Budget Budget YTD Projected Budget Revenues Use of Money&Property $ 674,744 $ 300,000 $ 300,000 $ 984,472 1,113,153 $ 500,000 Miscellaneous- Bond Premiums 238,409 - - 240,331 240,331 - Interfund Transfers 4,352,634 $ 4,706,269 5,139,970 6,772,447 6,772,447 4,264,051 Appopriated Fund Balance - 203,260 (230,441) - 1,360,747 TOTAL REVENUES $5,265,787 $ 5,209,529 $5,209,529 $7,997,250 $8,125,931 $6,124,798 Expenditures Interfund Transfers $ - $ - $ - $ - $ - $ - DebtService-Principle 3,292,000 3,651,300 3,651,300 3,341,300 3,651,300 4,171,500 Debt Service-Interest 1,282,577 1,558,229 1,558,229 1,416,425 1,558,229 1,953,298 TOTAL EXPENDITURES $4,574,577 $ 5,209,529 $5,209,529 $4,757,725 $5,209,529 $6,124,798 'CHANGE IN FUND BALANCE $ 691,210 $ - $ - $3,239,525 $2,916,402 $ - 275 TOWN OF MAMARONECK CONSITUTIONAL DEBT LIMIT As of 12/31/24 The Local Finance Law of the State of New York establishes a cap on the level of debt that Town's may incur.The constitutional debt limit is calculated at 7%pf the five-year average of full valuations.The Town will exhaust 5.4% of its available debt limit at the end of 2024 and will have approximately $691 million of borrowing authority available as of December 31, 2024. State FISCAL YEAR ENDED Equalization Full DECEMBER 31, Assessed Valuation Ratio Valuation 2020 9,749,092,921 1.00 9,749,092,921 2021 9,747,124,073 1.00 9,747,124,073 2022 10,148,610,903 1.00 10,148,610,903 2023 10,829,121,547 1.00 10,829,121,547 2024 11,660,040,445 1.00 11,660,040,445 TOTAL FIVE-YEAR FULL VALUATION $ 52,133,989,889 AVERAGE FIVE-YEAR FULL VALUATION $ 10,426,797,978 DEBT CONTRACTING LIMITATION-7%of AVERAGE FULL VALUATION $ 729,875,858 Outstanding Debt : General Purpose (inc Fire) $ 38,290,871 Water 18,370,614 Sewer 3,875,015 Total Gross Direct Indebtedness $ 60,536,500 Less Exclusions and Deductions: Water Bonds (18,370,614) Approriations for Non Exempt Indebtedness (2,668,325) Total Net Direct Indebtedness $ 39,497,561 Debt Contracting Margin $ 690,378,297 Percentage of Debt-Contracting Power Exhausted 5.4% 276 • TOWN OF MAMARONECK COMPARATIVE SCHEDULE OF INDEBTEDNESS General Obligation Bonds Original Outstanding Outstanding Outstanding Prurpose of Obligations Issue Date Borrowing 12/31/24 12/31/25 12/31/26 General Fund(A) Townwide Improvs-Refunded 9/10/20 943,023 551,746 417,654 279,166 Energy Efficiency/Bridges-Refunded _ • 9/10/20 3,602,909 2,942,073 2,631,270 2,317,448 VFW/Improvements ' 10/14/16 3,525,545 2,260,608 2,091,996 1,921,422 Refunding Bond 12/28/17 1,698,900 727,724 557,333 382,029 Town Center Improvs 12/27/18 227,500 842,448 Pryor Manor Bridge Imprvs 12/27/18 103,500 792,554 741,700 Town Center Imprvs 12/27/18 785,000 Waverly Avenue Bridge Improvs 9/17/19 124,200 99,279 94,212 88,829 Hillside Avenue Bridge Improvs 9/17/19 207,000 165,463 157,018 148,046 Ice Rink Improvements 9/17/19 200,000 159,869 151,710 143,041 Comprehensive Plan 9/17/19 180,000 43,164 40,961 38,621 Ice Rink Improvements 8/25/20 1,318,092 1,041,621 963,744 881,972 Computer Systems 8/25/21 135,863 114,926 107,353 99,446 Financial Software-Munis 8/25/21 126,095 106,664 99,636 92,298 East Valley Stream Bridge 8/25/21 343,654 290,698 271,544 251,544 Zamboni 8/25/21 101,676 86,008 80,341 74,424 Richbell Playground Surface 8/25/21 44,844 37,934 35,434 32,824 Roofs/Elevator 9/13/22 765,000 716,087 690,447 662,976 Financial Enterprise System 9/13/22 203,299 190,395 183,578 176,274 Police Dept Locker Room Renovation 9/6/23 432,000 411,006 389,525 367,328 Parks Building replacement 8/22/24 2,310,272 2,310,272 2,199,627 2,086,769 TOTAL GENERAL FUND PROJECTS 17,378,372 13,097,985 11,955,937 10,786,157 Part Town Fund(B) Comprehensive Plan 9/17/19 180,000 100,717 95,577 90,115 Various Projects-2013 Refunded • 9/10/20 108,333 63,382 47,978 32,070 LV Public Library Roof-Refunded 2020 • 9/10/20 84,225 68,777 61,511 54,175 Police HQ Reno/Stormwater Drainage ' 10/14/16 988,825 634,041 586,748 538,905 LV Public Library Improvs/Parking Meters • 12/27/18 583,258 279,219 222,366 163,576 Parking Lot Improvs P 12/27/18 125,000 94,359 88,770 83,074 Memorial Park Playground 8/25/21 472,858 399,992 373,636 346,117 Madison Ave Traffic Signal 8/25/21 776,464 656,812 613,534 568,346 Traffic Signal Replacement-3 Locations 9/13/22 414,793 388,465 374,556 359,653 TOTAL PART TOWN FUND PROJECTS 3,733,756 2,685,764 2,464,676 2,236,031 Highway Fund(DB) Highway Improvs • 9/10/20 634,530 371,252 281,028 187,847 Highway Improvs • 9/10/20 872,579 712,533 637,260 561,257 Highway Improvs • 10/14/16 1,720,475 1,103,182 1,020,897 937,656 Highway Refunding 12/28/17 2,490,629 1,201,895 969,981 733,024 Sidewalk/Curb Improvements 12/27/18 1,567,500 1,183,271 1,113,191 1,041,763 fr Highway Vehicles&Equipment 9/17/19 424,000 338,918 321,621 303,243 Highway Roads,Sidewalks,Curbs • 9/17/19 783,000 625,881 593,938 559,999 Sidewalk Extension-Hickory Grove Dr • 8/25/20 226,300 180,889 171,657 161,848 Highway Truck • 8/25/21 250,270 197,776 182,989 167,463 Highway Roads Repavement • 8/25/21 508,822 430,414 402,053 372,441 Highway-Sidewalks P 8/25/21 299,699 253,515 236,810 219,369 Highway-Harmon Drive Sidewalk • 8/25/21 190,475 161,123 150,506 139,421 Highway Vehicles&Equipment • 8/25/21 218,003 184,409 172,257 159,569 Highway Garage-HVAC/Doors • 8/25/21 436,006 368,818 344,516 319,142 Highway-Tree garage Reconstruction • 8/25/21 341,878 289,195 270,140 250,244 ROADS,SIDEWALKS&CURBS • 10/4/22 642,060 601,307 579,777 556,709 Highway Vehicles&Equipment 10/4/22 342,829 321,069 309,573 297,256 Sidewalks and curb repairs 10/4/22 618,192 578,954 558,224 536,014 Overhead Lube System-Vehicle Garage 10/4/22 74,963 70,205 67,691 64,998 277 TOWN OF MAMARONECK COMPARATIVE SCHEDULE OF INDEBTEDNESS General Obligation Bonds Original Outstanding Outstanding Outstanding Purpose of Obligations Issue Date Borrowing 12/31/24 12/31/25 12/31/26 HIGHWAY FUND(Cont) Generator for Highway Garage 9/6/23 167,500 159,360 151,031 142,424 Roads,Sidewalks&Curb Improvements 9/6/23 995,000 946,644 897,168 846,042 Blacktop truck 9/6/23 283,000 269,247 255,175 240,634 Drainage-Highway Garage 9/6/23 114,000 108,460 102,791 96,933 Guardrails 9/6/23 76,100 72,402 68,618 64,708 Highway trucks(3)-Ford F250/F350/F550 9/6/23 255,000 242,608 229,928 216,826 Curb improvements-Maple Hill Drive 9/6/23 391,000 371,998 352,556 332,466 Curb improvements 8/22/24 274,053 274,053 260,928 247,540 Tree Equipemnt 8/22/24 741,719 741,719 706,196 669,963 Highwya Maintenance Equipment 8/22/24 472,904 472,904 450,255 427,153 Roads,Sidewalks&Curb Improvements 8/22/24 1,005,764 1,005,764 957,595 908,463 TOTAL HIGHWAY PROJECTS $17,418,250 $ 13,839,765 $ 12,816,350 $ 11,762,415 FIRE DISTRICT(SF) Fire Apparatus(2) 5/15/13 1,050,000 175,000 90,000 - ir Fire Ap paratus(2)/Energy Efficiency Impovs/Building Improvs 7/27/16 2,185,000 1,085,000 940,000 790,000 Fire Building Improvs Lower Level 9/17/19 2,475,000 2,020,000 1,920,000 1,810,000 Fire Building Improvs • 12/27/18 1,150,000 1,055,000 995,000 930,000 Fire Turnout Gear • 12/27/18 250,000 Fire Apparatus(1) • 10/4/22 965,000 Fire Apparatus(1)-Storm Damage • 10/4/22 1,082,000 900,000 835,000 Fire Apparatus 8/22/24 127,000 127,000 116,977 105,181 Scott Pack Replacements 8/22/24 519,000 519,000 478,023 429,819 TOTAL FIRE DISTRICT PROJECTS $ 8,838,000 $ 5,946,000 $ 5,440,000 $ 4,900,000 Ambulance District(SM) Ambulance Equipment-Lifepack/Defib 5/15/13 $ 30,940 $ 18,102 $ 13,705 $ 9,159 Ambulance Equipment-Lucas machine ' 7/15/14 21,898_ 17,882 15,993 14,086 Ambulance Equipment-REFUNDING 12/28/17 84,758 44,638 37,590 30,542 VAC Parking Lot Improvs 12/27/18 41,500 31,328 29,473 27,582 VAC Building HVAC 8/25/20 106,133 83,872 77,601 71,017 Heart monitors/stair chairs 8/25/21 93,240 78,872 73,675 68,249 TOTAL AMBULANCE PROJECTS $ 378,469 $ 274,694 $ 248,037 $ 220,635 Garbage District(SR) Garbage TruckS(2) 5/15/13 190,872 111,675 84,535 56,506 Garbage TruckS(1) P 9/10/20 124,653 101,789 91,036 80,178 Garbage District Refunding 12/28/17 420,559 194,695 152,969 109,787 Garbage TruckS(1) 12/27/18 170,500 128,707 121,084 113,315 Garbage TruckS(1) 8/25/20 148,308 117,201 108,438 99,237 Garbage Truck Body(1) 8/25/21 90,576 76,618 71,570 66,299 Garbage TruckS(1) 9/6/23 303,000 288,275 273,208 257,639 Garbage TruckS(1) 8/22/24 415,288 415,288 395,399 375,112 TOTAL GARBAGE DISTRICT PROJECTS $ 1,863,756 $ 1,434,248 $ 1,298,239 $ 1,158,073 278 TOWN OF MAMARONECK COMPARATIVE SCHEDULE OF INDEBTEDNESS General Obligation Bonds Original Outstanding Outstanding Outstanding Purpose of Obligations Issue Date Borrowing 12/31/24 12/31/25 12/31/26 Sewer(SS) Pump Station Improvs/Sewer Cameras 9/10/20 69,641 40,748 30,845 20,618 Sanitary Sewer Pump Station Improvs r 9/10/20 23,917 19,531 17,468 15,385 Sanitary Sewer Improvements-SSES r10/14/16 1,200,000 769,449 712,057 653,998 Sanitary Sewer Pump Improvements r12/28/17 41,072 21,049 17,092 12,977 Sanitary Sewer Refunding r12/27/18 2,795,000 2,109,887 1,984,928 1,857,566 Sanitary Sewer Improvements-Phase 2 r 8/25/20 1,007,875 852,565 57,166 52,315 Sewer Camera Vehicle r 8/25/21 78,186 61,786 796,390 737,736 TOTAL SEWER DISTRICT PROJECTS $ 5,215,691 $ 3,875,015 $ 3,615,946 $ 3,350,595 Streetlighting r Energy Efficiency Streetlight Replacemts 7/15/14 $ 1,239,819 $ 1,012,415 $ 905,462 $ 797,471 TOTAL STREETLIGHTING PROJECTS $ 1,239,819 $ 1,012,415 $ 905,462 $ 797,471 Water District(SW) Shaft 2 Rehab/Water Storage Tanks Rehab 5/15/13 167,661 98,095 74,255 49,634 r Water Main Replacement/Kenilworth Booster Stn 10/14/16 1,556,000 997,720 923,302 848,019 Water District Refunding 12/28/17 1,720,824 780,780 622,669 463,065 New Kenilworth Water Tank 9/17/19 798,500 638,272 605,697 571,086 Water Infrastructure 9/17/19 479,000 382,884 363,343 342,581 Rye Lake UV Facility 9/17/19 500,000 399,664 379,266 357,591 Rye Lake UV Facility 8/25/20 463,464 366,254 338,871 310,118 Winged Foot Storage Tank 8/25/20 533,910 421,924 390,378 357,255 Rye lake Filtration 8/25/20 486,637 384,566 355,813 325,623 Rye Lake Filtration 8/25/21 279,719 236,615 221,024 204,745 Paving-Water Projects 8/25/21 88,800 75,116 70,166 64,998 Purchase Booster Pump St 8/25/21 142,967 120,936 112,967 104,647 Rye Lake Reg Vault#3 8/25/21 41,736 35,304 32,978 30,549 Dudley Lane water main 8/25/21 358,750 303,466 283,470 262,592 Rye Lake Filtration 10/4/22 500,445 468,680 451,899 433,919 Water Storage Tank#1 Rehab 10/4/22 306,900 574,838 554,255 532,201 Purchase Water Storage Tank#2 Rehabilitation 10/4/22 306,900 279 TOWN OF MAMARONECK COMPARATIVE SCHEDULE OF INDEBTEDNESS General Obligation Bonds Original Outstanding Outstanding Outstanding Description Issue Date Borrowing 12/31/24 12/31/25 12/31/26 Water Storage Tank#1 Rehab 10/1/22 306,900 $ 574,838 $ 554,255 $ 532,201 Purchase Water Storage Tank#2 Rehabilitation 10/1/22 306,900 - - - Rye Lake Turbity Curtain 9/6/23 168,200 164,819 161,429 157,898 Country Lane water main replacement 9/6/23 252,500 247,424 242,336 237,036 Rye Lake Filtration Plant-2023-2026 9/6/23 5,534,000 5,422,757 5,311,235 5,195,066 Brookside PI water main replacement 8/22/24 202,000 202,000 197,942 193,741 Park Lane Storage#2 8/22/24 392,500 392,500 384,617 376,454 Rye Lake Filtration Plant 8/22/24 5,656,000 5,656,000 5,542,441 5,424,805 Total Water Projects 20,937,413 18,370,614 17,620,353 16,843,623 2010 VT(Hackney)Fire Rescue#6(FLEET#310) 5/15/13 1,050,000 175,000 90,000 - 2019 Fire Seagrave Ladder#19 (Fleet#305) 7/27/16 2017 Fire KME Pumper-Engine#36 7/27/16 1,821,000 1,085,000 940,000 790,000 Fire HQ-Building Improvs Lower Level 9/17/19 2,475,000 2,020,000 1,920,000 1,810,000 12/27/18 1,150,000 1,055,000 995,000 930,000 Fire Building Improvs 250,000 - 2024 Pumper-replace the 2007 Fire engine pumper 965,000 2024 Fire apparatus-Pumper(Eng 37-2012 original flooded) 10/1/22 1,082,000 900,000 835,000 Fire Engine 8/22/24 127,000 127,000 116,977 105,181 Scott Pack Replacements 8/22/24 519,000 519,000 478,023 429,819 Total Fire Projects 8,474,000 5,946,000 5,440,000 4,900,000 Grand Total $ 60,536,500 $ 56,365,000 $ 52,055,000 280 TOWN OF MAMARONECK THREE YEAR DEBT SERVICE BY PROJECT 2024 2025 2026 Fund Debt Debt Debt Purpose of Obligations Service Service Service Townwide Improvs A $ 138,236 $ 138,682 $ 142,123 Energy Efficiency/Bridges A 344,950 343,879 344,710 VFW/Improvements A 214,551 215,176 213,766 Refunding Bond A 183,244 183,847 185,303 Town Center Improvs A 80,971 80,492 78,956 Waverly Avenue Bridge Improvs A 8,062 7,975 8,039 Hillside Avenue Bridge Improvs A 13,437 13,293 13,398 Ice Rink Improvements-Locker Room A 12,984 12,843 12,945 Comprehensive Plan A 3,506 3,468 3,495 Ice Rink Improvements-Locker Room A 106,608 106,801 106,802 Computer Systems A 11,267 11,239 11,193 Financial System Software-Munis A 10,456 10,430 10,390 East Valley Stream Bridge A 28,497 28,426 28,314 Zamboni A 8,431 8,411 8,377 Richbell Playground Surface A 3,717 3,708 3,694 Town Center Improvements-Flat Roofs/Elevator A 57,873 57,553 58,102 Financial Enterprise System A 15,388 15,302 15,448 Police Dept Locker Room renovation A 39,892 39,597 39,239 Park Building Replacement A 208,240 206,857 GENERAL FUND A Total $ 1,282,070 $ 1,489,362 $ 1,491,151 Comprehensive Plan B $ 8,180 $ 8,091 $ 8,155 Computer Hardware/Tennis Courts-Memorial Park-201 B 15,881 15,931 16,325 Computer Hardware/Tennis Courts-Memorial Park B 8,063 8,039 8,058 Larchmont Public Library Roof-Paid off&refunded 2020 B 60,177 60,353 59,957 Police HQ Reno/Stormwater Drainage B 62,668 62,142 62,923 Larchmont Public Library Improvs/Parking Meters B 9,070 9,017 8,844 Memorial Park Playground B 39,211 39,114 38,959 Traffic Signal Replacement-3 Locations B 64,387 64,228 63,972 Traffic Signal Replacement-3 Locations B 31,395 31,221 31,520 PAR TOWN FUND B Total $ 299,032 $ 298,136 $ 298,713 Highway Improvs DB $ 93,015 $ 93,314 $ 95,628 Highway Improvs DB 83,543 83,284 83,481 Highway Improvs DB 104,701 105,008 104,319 Highway Improvs DB 255,195 254,997 255,352 Highway Improvs DB 113,732 113,056 110,900 Highway Vehicles&Equipment DB 27,525 27,227 27,444 Highway Roads,Sidewalks,Curbs DB 50,831 50,281 50,681 Sidewalk Extension-Hickory Grove Dr DB 14,690 14,532 14,647 Highway Dump Truck DB 20,244 20,279 20,278 Highway Roads Repavement DB 42,193 42,089 41,922 Highway-Sidewalks DB 24,852 24,791 24,691 Highway-Harmon Drive Sidewalk DB 15,794 15,755 15,693 Highway Vehicles&Equipment DB 18,077 18,034 17,962 Highway Garage-HVAC/Doors DB 36,154 36,066 35,922 Highway-Tree garage Reconstruction DB 28,349 28,279 28,168 ROADS,SIDEWALKS&CURBS DB 48,596 48,327 48,789 Highway Vehicles&Equipment DB 25,948 25,805 26,051 Sidewalks and curb repairs DB 46,790 46,531 46,975 Overhead Lube System-Vehicle Garage DB 5,674 5,643 5,696 281 TOWN OF MAMARONECK THREE YEAR DEBT SERVICE BY PROJECT 2024 2025 2026 Fund Debt Debt Debt Purpose of Obligations Service Service Service Generator for Highway Garage DB $ 15,468 $ 15,353 $ 15,215 Roads,Sidewalks&Curb Improvements DB 91,886 91,201 90,377 Blacktop truck DB 26,134 25,940 25,705 Drainage-Highway Garage DB 10,527 10,450 10,355 Guardrails DB 7,027 6,975 6,912 Highway trucks-Three Ford F250/F350/F550 DB 23,548 23,373 23,161 Curb improvements-Maple Hill Drive DB 36,107 35,838 35,514 Curb improvements DB - 24,702 24,538 Tree Equipment DB - 66,856 66,412 Highway Maintenance Equipment DB - 42,626 42,343 Road Reconstructions throughout Town DB - 90,657 90,054 HIGHWAY FUND DB Total $ 1,266,600 $ 1,487,270 $ 1,485,184 Energy Efficiency Streetlight Replacements SL $ 118,703 $ 118,335 $ 118,620 STREETLIGHTING FUND SL Total $ 118,703 $ 118,335 $ 118,620 Ambulance Equipment-Lifepack/Defib SM $ 4,535 $ 4,547 $ 4,665 Ambulance Equipment-Lifepack/Defib SM 2,096 2,089 2,094 Ambulance Equipment-Lucas SM 7,895 7,936 7,795 VAC Parking Lot Improvs SM 3,012 2,993 2,937 VAC Building HVAC SM 8,583 8,601 8,600 Heart Monitors/Stairchairs SM 7,732 7,713 7,682 AMBULANCE FUND SM Total $ 33,853 $ 33,879 $ 33,773 Garbage Trucks(2) SR 27,981 28,069 28,764 Garbage Trucks(1) SR 11,935 11,898 11,927 Garbage Trucks(1) SR 45,675 45,379 45,986 Garbage Trucks(1) SR 12,371 12,298 12,062 Garbage Trucks(1) SR 11,995 12,017 12,017 Refurbish Garbage Truck(1) SR 7,510 7,492 7,463 Garbage Trucks(1) SR 27,981 27,773 27,522 Garbage Trucks(1) SR - 37,432 37,184 GARBAGE DISTRICT SR Total $ 145,448 $ 182,358 $ 182,925 Pump station Improvements SS $ 10,207 $ 10,242 $ 10,495 Pump station Improvements SS 2,289 2,283 2,288 Pump station Improvements SS 73,027 73,241 72,760 Sanitary Sewer Improvements SS 4,439 4,360 4,437 Sanitary Sewer Improvements SS 202,791 201,589 197,744 Sewer Camera Vehicle SS 6,325 6,336 6,337 Sanitary Sewer Improvements-Phase 2 SS 83,574 83,367 83,038 SANITARY SEWER DISTRICT SS Total $ 382,652 $ 381,418 $ 377,099 282 TOWN OF MAMARONECK THREE YEAR DEBT SERVICE BY PROJECT 2024 2025 2026 Fund Debt Debt Debt Purpose of Obligations Service Service Service Shaft 2 Rehab/Water Storage Tanks SW $ 24,577 $ 24,656 $ 25,267 Water Main Replacement/Kenilworth Booster SW 94,692 94,969 94,346 Water District Projects SW 170,856 173,061 171,377 New Kenilworth Water tank SW 51,837 51,277 51,683 Water Infrastructure SW 31,096 30,759 31,004 Rye Lake UV Facility SW 32,458 32,108 32,365 Rye Lake UV Facility SW 37,484 37,553 37,553 Winged Foot Storage Tank SW 43,182 43,262 43,261 Rye Lake Filtration SW 39,359 39,431 39,432 Rye Lake Filtration SW 23,195 23,137 23,047 Paving-Water Projects SW 7,363 7,346 7,316 Purchase Booster Pump St SW 11,855 11,827 11,778 Rye Lake Reg Vault#3 SW 3,462 3,452 3,439 Dudley Lane water main SW 29,749 29,671 29,557 Rye Lake Filtration SW 37,879 37,668 38,028 Water Storage Tank#1 Rehab/Purchase#2 SW 46,458 46,201 46,643 Rye Lake Turbity Curtain SW 10,341 10,280 10,251 Country Lane water main replacement SW 15,525 15,430 15,386 Rye Lake Filtration SW 340,248 338,190 337,263 Brookside PI water main replacement SW - 12,493 12,600 Park Lane Storage#2 SW - 24,272 24,483 Rye Lake Filtration Plant SW - 349,734 352,817 WATER DISTRICT SW Total P$ 1,051,616 $ 1,436,777 $ 1,438,896 Fire Apparatus(2) SF 90,632 88,431 91,166 Fire Apparatus(2)/Energy Efficiency Improvs SF 171,258 166,906 169,006 Fire Building Improvs SF 158,950 159,200 164,200 Fire Turnout Gear SF 99,212 96,213 98,213 Fire Apparatus(2) SF 109,500 111,500 108,250 Fire Engine SF - 14,743 16,229 Scott Pack Replacements SF - 60,265 66,321 FIRE DISTRICT SF Total $ 629,552 $ 697,258 $ 713,385 GRAND TOTAL $ 5,209,526 $ 6,124,793 $ 6,139,745 283 TOWN OF MAMARONECK LONG TERM DEBT TOTAL Outstanding Debt Total Debt Service Year @1/1 New Debt Principal Interest P&I 2024 $ 52,071,300 $ 12,116,500 $ 3,651,300 $ 1,558,226 $ 5,209,526 2025 60,536,500 - 4,171,500 1,953,293 6,124,7931 2026 56,365,000 - 4,310,000 1,829,745 6,139,745 2027 52,055,000 - 4,330,000 1,690,327 6,020,327 2028 47,725,000 - 4,235,000 1,548,061 5,783,061 2029 43,490,000 - 4,045,000 1,409,828 5,454,828 2030 39,445,000 - 3,880,000 1,270,837 5,150,837 2031 35,565,000 - 3,780,000 1,147,371 4,927,371 2032 31,785,000 - 3,715,000 1,032,365 4,747,365 2033 28,070,000 - 3,810,000 928,431 4,738,431 2034 24,260,000 - 3,325,000 824,811 4,149,811 2035-2039 20,935,000 - 12,600,000 2,757,057 15,357,057 2040-2044 8,335,000 - 3,005,000 1,405,002 4,410,002 2045-2049 5,330,000 - 2,555,000 875,202 3,430,202 2050-2054 2,775,000 - 2,775,000 320,011 3,095,011 1 1 Long Term Debt $ 12,116,500 $ 64,187,800 i $ 20,550,569 $ 84,738,369 GENERAL FUND AMBULANCE DISTRICT FUND Outstanding Total Debt Outstanding Total Debt Year Debt @1/1 New Debt Principal Interest Service P&I Debt @1/1 New Debt Principal 1 Interest Service P&I 2024 $11,795,954 $2,310,272 $ 1,008,240 $ 273,830 S 1,282,070 300,469 - 25,775 8,078 33,853 2025 1 13,097,985 - 1,142,048 347,314 1,489,362 274,694 - 26,657 7,222 33,879 2026 11,955,937 - 1,169,781 321,369 1,491,150 248,037 - 27,402 6,371 33,773 2027 10,786,157 - 1,195,367 291,796 1,487,163 220,635 - 28,440 5,469 33,909 2028 9,590,790 - 1,141,559 260,900 1,402,459 192,195 - 29,316 4,512 33,828 2029 8,449,231 - 1,032,506 230,751 1,263,257 162,879 - 25,589 3,551 29,140 2030 7,416,725 - 974,458 201,062 1,175,519 137,290 26,718 2,566 29,284 2031 6,442,267 - 986,361 175,908 1,162,269 110,572 19,086 2,016 21,102 2032 5,455,906 - 1,012,456 151,338 1,163,794 91,486 19,581 1,636 21,217 2033 4,443,450 - 1,037,926 126,836 1,164,762 71,905 19,997 1,310 21,307 2034 3,405,524 710,002 103,795 813,797 51,908 - 18,037 972 19,009 2035.2039 2,695,522 • 2,492,666 244,984 2,737,650 33,871 33,871 1,320 35,191 2040-2044 202,856 202,856 16,460 219,316 - - 2045-2049 - - - - 2050.2054 - - - Long Term Debt $2,310,272 $14,106,226 $ 2,746,343 $16,852,568 $1,895,941 $ • $300,469 $45,023 $ 345,492 284 TOWN OF MAMARONECK LONG TERM DEBT PART TOWN FUND HIGHWAY FUND Outstanding Total Debt Outstanding Debt Total Debt Year Debt @1/1 New Debt Principal Interest Service P&I @1/1 New Debt Principal Interest Service P&I 2024 $2,900,880 $ 215,116 $ 83,916 $ 299,032 $ 12,226,005 $2,494,440 880,680 385,920 1,266,600 2025 2,685,764 221,088 77,048 298,136 13,839,765 1,023,415 463,855 1,487,270 2026 2,464,676 - 228,644 70,068 298,713 12,816,350 - 1,053,935 431,249 1,485,184 2027 2,236,031 - 235,679 62,753 298,432 11,762,415 - 1,086,218 394,949 1,481,167 2028 2,000,352 - 231,555 55,169 286,723 10,676,197 • 1,071,191 357,271 1,428,462 2029 1,768,797 - 222,548 47,582 270,130 9,605,006 • 1,013,660 320,289 1,333,949 2030 1,546,249 - 182,844 40,296 223,141 8,591,346 - 936,824 283,272 1,220,096 2031 1,363,405 - 185,514 34,145 219,658 7,654,522 - 872,883 249,375 1,122,258 2032 1,177,891 - 191,195 28,862 220,057 6,781,639 - 901,026 218,340 1,119,366 2033 986,696 - 195,854 24,421 220,275 5,880,613 - 927,533 189,892 1,117,425 2034 790,842 - 191,234 19,889 211,123 4,953,080 - 868,918 160,994 1,029,912 2035-2039 599,608 512,675 46,165 558,840 4,084,162 - 3,732,475 413,522 4,145,997 2040-2044 86,933 - 86,933 7054.04 93,987 351,687 - 351,687 28,537 380,224 2045-2049 - - - - 2050-2054 - - - - - long Term Debt $ - $2,900,880 $597,368 $3,498,248 $2,494,440 $14,720,445 $3,897,466 $18,617,911 REFUSE DISTRICT FUND FIRE DISTRICT FUND Outstanding Total Debt Outstanding Total Debt Year Debt @1/1 New Debt Principal Interest Service P&I Debt @1/1 New Debt Principal Interest Service P&I 2024 $1,132,704 415,288 113,744 31,704 145,448 5,745,000 646,000 445,000 184,552 629,552 2025 1,434,248 136,009 46,349 182,358 5,946,000 - 506,000 191,258 697,258 2026 1,298,239 - 140,166 42,759 182,925 5,440,000 - 540,000 173,385 713,385 2027 1,158,073 - 143,442 38,622 182,064 4,900,000 - 455,000 154,945 609,945 2028 1,014,631 - 135,576 34,337 169,913 4,445,000 - 470,000 138,071 608,071 2029 879,055 - 111,345 30,213 141,558 3,975,000 - 490,000 122,447 612,447 2030 767,710 80,904 26,438 107,342 3,485,000 - 495,000 106,184 601,184 2031 686,806 83,220 23,415 106,635 2,990,000 - 520,000 89,720 609,720 2032 603,586 85,859 20,432 106,291 2,470,000 360,000 73,511 433,511 2033 517,727 88,426 17,583 106,009 2,110,000 365,000 62,058 427,058 2034 429,301 78,881 14,714 93,595 1,745,000 380,000 50,355 430,355 2035-2039 350,420 - 350,420 35,126 385,546 1,365,000 - 1,365,000 98,900 1,463,900 2040-2044 - - - - - 2045.2049 - - 2050-2054 - - Long Term Debt $415,288 $1,547,992 $361,691 $1,909,683 $646,000 $6,391,000 $1,445,385 $7,836,385 285 TOWN OF MAMARONECK LONG TERM DEBT SEWER DISTRICT FUND WATER DISTRICT FUND 1 Outstanding Debt Total Debt Outstanding Debt Total Debt Service Year @1/1 New Debt Principal Interest Service P&I @1/1 New Debt Principal Interest P&I 2024 4,125,049 250,034 132,618 382,652 12,726,911 6,250,500 606,797 444,819 1,051,616 2025 3,875,015 - 259,069 122,349 381,418 18,370,614 750,261 686,516 1,436,777 2026 3,615,946 - 265,351 111,748 377,099 17,620,353 - 776,730 662,166 1,438,896 2027 3,350,595 - 272,725 100,849 373,574 16,843,623 - 804,100 631,264 1,435,364 2028 3,077,870 • 281,918 89,591 371,509 16,039,523 - 763,817 599,755 1,363,572 2029 2,795,952 • 280,768 79,320 360,088 15,275,706 - 756,440 568,612 1,325,052 2030 2,515,184 • 284,478 68,771 353,249 14,519,266 - 784,553 536,647 1,321,200 2031 2,230,706 293,784 58,880 352,664 13,734,713 - 703,892 509,819 1,213,711 2032 1,936,922 302,558 50,868 353,426 13,030,821 724,989 484,862 1,209,851 2033 1,634,364 310,510 43,369 353,879 12,305,832 745,341 462,109 1,207,450 2034 1,323,854 315,169 35,639 350,808 11,560,491 762,759 438,454 1,201,213 2035-2039 1,008,685 - 1,008,685 65,986 1,074,671 10,797,732 - 3,104,208 1,851,053 4,955,261 2040-2044 - - • 7,693,524 - 2,363,524 1,352,951 3,716,475 2045.2049 5,330,000 2,555,000 875,202 3,430,202 2050-2054 2,775,000 2,775,000 320,011 3,095,011 Long Term Debt $ 31,490,142 $ • $4,125,049 $959,988 $5,085,037 $6,250,500 $18,977,411 $10,424,240 $ 29,401,651 STREETLIGHTING FUND Outstanding Debt Total Debt Year @1/1 New Debt Principal L Interest Service P&I 2024 $ 1,118,329 105,914 12,789 118,703 2025 1,012,415 - 106,953 11,382 118,335 2026 905,462 - 107,991 10,629 118,620 2027 797,471 - 109,029 9,679 118,708 2028 688,442 - 110,068 8,457 118,525 2029 578,374 - 112,144 7,062 119,206 2030 466,230 - 114,221 5,602 119,823 2031 ' 352,009 - 115,260 4,093 119,353 2032 236,749 - 117,336 2,517 119,853 2033 119,413 - 119,413 854 120,267 2034 - - - 2035-2039 - - - - 2040-2044 - - - 2045-2049 - - - - - 2050-2054 - - - - Long Term Debt $ - $ 1,118,329 $ 73,064 $ 1,191,393 286 Glossary 287 TOWN OF MAMARONECK GLOSSARY ACCRUAL BASIS ACCOUNTING Most commonly used accounting method. Reports income when earned and expenses when incurred as opposed to cash basis accounting, which reports income when received and expenses when paid. ACTUAL Actual (as opposed to budgeted) revenues and expenses for the fiscal year indicated. AD VALOREM TAXES Commonly referred to as property taxes levied on both real and personal property according to the property's valuation and the tax rate. AMENDED BUDGET The revised budget is the budget that results from the adopted budget, plus changes made in the budget after it is approved. ADOPTED BUDGET The financial plan for the fiscal year beginning January 1 as amended and adopted by resolution by the Town Board.The budget,once adopted, is the legal authorization to expend Town funds during the fiscal year identified. APPROPRIATION A legal authorization or allocation that permits officials to incur obligations against and to make expenses for defined purposes. ASSESSMENT ROLL The official list prepared by the Assessor contains the legal description of each parcel or item of property and its assessed valuation. This term is used to denote the total valuation of all taxable property in the Town. ASSESSED VALUE A value set upon real estate by the Town as a basis for levying real estate taxes. AUTHORIZED POSITIONS Employee positions, authorized in the adopted budget that are to be filled during the year. BALANCED BUDGET Planned revenues match or exceed the amount of planned expenses without the use of appropriated fund balance. BASIS OF BUDGETING Governmental Funds are budgeted using a modified accrual basis of budgeting. Revenues budgeted and considered to be available when measurable and collectible and expenditures are recorded when incurred. Long-term accruals are not budgeted. 288 TOWN OF MAMARONECK GLOSSARY (continued) BOND A debt instrument issued for a period of more than one year for the purpose of raising capital by borrowing.The government obtaining the bond promises to pay a defined sum of money(principle) at a specified future date (date of maturity) along with periodic interest paid at a designated percentage of principal. (rate of interest) BOND RATINGS A number of companies assign a risk level to the bonds or debt issued by a government. Risk means the likelihood of default or nonpayment.The lower the risk of nonpayment,the lower the interest the government will pay on their bonds. Some of the top rating agencies are Standard & Poor's Corporation, Moody's Investor Services and Fitch Investor's Services. BUDGET A plan of financial operation embodying an estimate of proposed expenditures for a given fiscal year and the proposed means of financing them (revenue estimates). The term is sometimes used for the officially approved expenditure ceilings under which a government and its departments operate. BUDGET SCHEDULE Schedule of key dates or milestones that the Town will follow to prepare and adopt the budget. CAPITAL PROJECT A major physical improvement such as construction, acquisition,technology enhancement, and or infrastructure improvement that adds value to the physical assets of a government or significantly increases the useful life of an asset. Can also refer to building and construction of a new government asset. CAPITAL BUDGET A fiscal year for capital expenditures (long-lived and significant) expenditures indicating the method of financing. CDC Centers for Disease Control CERTIORARI A judicial proceeding to review an assessment of real property. COLLECTIVE BARGAINING AGREEMENT A legal contract between the employer and an authorized representative of a recognized bargaining unit for specific terms and conditions of employment. CONTINGENCY ACCOUNT An appropriation of money set aside for indeterminate future events such as union salary and benefit settlements,storm cleanups or lawsuit judgements.The amount needed is transferred to the appropriate expenditure account. 289 TOWN OF MAMARONECK GLOSSARY (continued) COMMISSION A joint agency of the Town of Mamaroneck and Village of Larchmont created by an act of the New York State Legislature in 1938. CONTRACTUAL SERVICES Services rendered to a government that includes expenses for operational services. COOP COOP Summer Enrichment camp that provides academic and recreational experiences to students in the Mamaroneck School District Elementary School.The program serves mostly families who cannot afford to attend other summer programs. DEBT Liability or obligation in the form of bonds, loan notes or mortgages required to be paid by a specific date (maturity). DEBT LIMIT A statutory limitation whereby a government's net General Obligation debt cannot exceed a specific percentage of appraised value of property subject to taxation. DEBT SERVICE The payment of principal and interest on borrowed funds according to a predetermined payment schedule. DEBT SERVICE FUND A fund established to account for the accumulation of resources for the payment of principal and interest on long-term debt. DEPARTMENT A component of the Town that provides unique programs or services within it. DOH New York State Department of Health DEPARTMENT REQUEST The budget requested by each department for annual operations. DEPARTMENTAL INCOME Revenue generated through fees for services based on usage including permits, parking, planning/zoning,ambulance,sewer and water fees among other incidental fees. DEPRECIATION Expiration in the service life of capital assets, attributable to wear and tear, deterioration, inadequacy or obsolescence. 290 TOWN OF MAMARONECK GLOSSARY (continued) EXPENSE The cost of goods or services. FEES A charge imposed on the recipient of a service provided by the Town. Its purpose is to help recover some or all of the costs incurred by the Town in providing the service. FFCRA Federal Funding provided through the Families First Coronavirus Response Act FINANCIAL POLICIES A government's policies with respect to revenues, expenses and debt management as these relate to government services, programs and capital investment. FISCAL YEAR A government's twelve-month period designated as the operating year for accounting and budgeting purposes. The Town of Mamaroneck's fiscal year is January 1 through December 31. FIXED ASSETS Assets of long-term intended to continue to be held or used. FOIL Freedom of information law requests for Town documents. FRANCHISEE Cable providers in the Town of Mamaroneck. FRINGE BENEFITS Contributions made by a government for employee benefits that include health insurance, pensions plans,social Security, dental insurance,vision care etc. FULL FAITH AND CREDIT A pledge of a government's taxing power to repay debt obligations. FULL-TIME EQUIVALENT(FTE) POSITION A full-time position or a part-time position converted to the equivalent of a full-time position based on 2,080 hours per year(or a variation relative to the contract agreed upon for that classification). FUND An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities,obligations,reserves and equities that carry out a specific activity or purpose. Each fund is separate and maintains individual records of income and expenses. By law,expenses cannot exceed revenue. 291 TOWN OF MAMARONECK GLOSSARY (continued) FUND BALANCE The excess of assets over liabilities for a fund. A negative fund balance is sometimes called a deficit. GENERAL FUND The primary fund used by the Town for which revenues and expenses are not legally restricted for use. GENERAL OBLIGATION BOND(GO BOND) Type of municipal bonds where principal and interest are secured by the full faith and credit of the Town and supported by the Town's taxing power. GOAL A broad operational statement of what a department/program expects to achieve in the future. GRANT A contribution by a government or other organization to support a particular function and/or purpose, Grants may come from other governments or from private donors. HOURLY Employees who work on a per-hour basis and receive limited benefits. HOUSING ASSISTANCE PROGRAM A Federal program for assisting very low-income families,the elderly, and disabled to afford decent, safe, and sanitary housing in the private market. HUD The Department of Housing and Urban Development is the Federal agency responsible for national policy and programs that address America's housing needs, which improve and develop the Nation's communities, and enforce fair housing laws. INTEREST The fee charged by a lender to a borrower for the use of borrowed money. Usually expressed as a percentage of the principal. The rate is dependent on the time value pf money, the credit risk of the borrower and the inflation rate. INTEREST INCOME Revenue earned on investments. JUDGEMENT An amount to be paid or collected by a government as the result of a court decision. LEVY A fixed rate for services that is imposed by a government to support its operations. 292 TOWN OF MAMARONECK GLOSSARY (continued) LIABILITY Debt or other obligation arising out of a past transaction that must be liquidated,renewed or refunded at some future date.The term does not include encumbrances. LMC Media Larchmont Mamaroneck Media is a non-profit organization that is a ixagivhuy]fh ylghr surgxfvarq dqg hgxfdvarq fhgvhuvhuy]fl]j Wch Wrz q riP dp durghfn dqg v3ch Yleeljh riP dp durghfnl LONG TERM DEBT Debt with a maturity of more than one year after the date of issuance. MATURITY The date on which the principal or stated value of an investment or debt obligations is due and may be reclaimed. MISSION STATEMENT A broad high-level statement of purpose for an agency/department. A mission statement defines an agency's fundamental purpose,where there is a close relationship between the description of service provided by the divisions within the agency and the planned outcomes. NYSHIP New York State Health Insurance Program OBJECTIVE A defined method to accomplish an established goal that is specific,well-defined,and measurable. OPERATING BUDGET The annual spending plan for the daily, recurring operating costs of the government. OPERATING ENVIRONMENT Internal and external factors that impact the Department's daily operations. OPERATING FUNDS Resources derived from recurring revenue sources and used to finance ongoing operating expenses and pay-as-you-go capital projects. ORIGINAL BUDGET The adopted budget as approved by the Town Board. ORPTS New York State Office of Real Property Tax Assessment OTPS Other than Personal Services. 293 TOWN OF MAMARONECK GLOSSARY (continued) PAYGO BASIS(PAY-AS-YOU-GO) A term used to describe a financial policy where capital outlays are financed from current revenues to avoid incurring costly debt financing or issuing new debt. P.E. Professional Engineer PEG Public Education and Government funding provided by cable franchisors to ensure availability of pubic, educational and government programming. This funding is restricted for access equipment to support PEG programming. PERFORMANCE MEASUREMENT A process of assessing progress toward achieving predetermined goals, including information on the efficiency with which resources are transformed into goods and services (outputs); the quality of those outputs, i.e., how well they are delivered to customers and the extent to which customers are satisfied (service quality); and the qualitative results of a program activity compared to its intended purpose (outcome). PERSONAL SERVICES Expenses for salaries,wages, and fringe benefits of a government's employee. POLICY A principle used to guide a managerial, operational, or financial decision. PRELIMINARY BUDGET Adjustments to the Town Administrator's recommendation for the Town's financial operations that includes an estimate of expenses and revenues for a given fiscal year. The Town Board votes on this budget for adoption. PRINCIPAL The original amount borrowed through a loan, bond issue or other form of debt. REVENUE The taxes, fees, charges, special assessments, grants, and other funds collected and received by the Town to support its services and/or capital improvement projects. SALES TAX A tax on receipt from sales usually added to the selling price by the seller. SCAR Small Claims Assessment Review. STAR School Tax Relief. 294 TOWN OF MAMARONECK GLOSSARY (continued) STRAIGHT-LINE DEPRECIATION Depreciating an asset, minus its salvage value by the same(fixed)amount every year over its useful life. For example: If a vehicle costs $20,000 with a salvage value of$2,000 and useful life of three years, it will be depreciated at a cost of$6,000 per year. SURPLUS The amount by which the government's total revenues exceed its total outlays in a given period, usually a fiscal year. TAX Compulsory charges levied to finance services performed by the government for the benefit of the community(citizens, businesses, etc.). TAX LEVY A property tax levy is the total amount of money to be raised from the property tax, as set forth in the budget for the local government or tax district. Revenues could be less than the levy because of delinquencies,tax roll errors, and court cases contesting assessed property value. TAX RATE The amount of tax levied for each $1,000 of assessed valuations. The tax rate is applied to the assessed valuation to derive the tax levy. TAXING LIMIT The maximum rate at which the Town may levy a tax. In New York State,the taxing limit is 2%of the average of the full valuation of assessable property within the Town for the past five years. TENTATIVE BUDGET The Town Administrator's recommendation for the Town's financial operations that includes an estimate of expenses and revenues for a given fiscal year. TRANSFERS Amount transferred from one fund to another to assist in financing the services for the recipient fund. TRUST FUND A trust fund consists of resources received and held by a government unit as a trustee, to be expended or invested in accordance with the conditions of the trust. UNDESIGNATED FUND BALANCE That portion of the fund balance available for use in subsequent budgets. UNDISTRIBUTED The costs of government services or operations which are not directly attributable to Town Departments. 295 TOWN OF MAMARONECK GLOSSARY (continued) USEFUL LIFE The length of time that a depreciable asset is expected to be useable. WJWW Westchester Joint Water Works was established to operate and maintain the water transmission system in the unincorporated portion of the Town. Other communities in WJWW include the Town of Harrison and the Village of Mamaroneck. 296