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HomeMy WebLinkAbout2025_04_02 Town Board Meeting Packet w 11) rri H FOUNDED 1661 Town of Mamaroneck Town Board Agenda Wednesday, April 2, 2025 All Work Sessions and Regular Meetings are open to the public. Page 5:00 PM THE TOWN BOARD WORK SESSION The Work Session will convene in Conference Room A located on the Second Floor at the Town Center. WORK SESSION ITEMS 1. Discussion - Retainer Agreement for Labor & Employment Law Services 4 - 8 Retainer Agreement for Labor & Employment Law Services - Pdf 2. Discussion - Employee Assistance Program (EAP) Agreement - 2025-2029 9 - 24 Employee Assistance Program (EAP) Agreement - 2025-2029 - Pdf 3. Discussion - 2025 Operating Budget Amendments 25 - 28 2024 Operating Budget Amendments - Pdf 4. Discussion - 2024 Budget Report 29 - 37 2024 Budget Report - Pdf 5. Discussion - 2024 Town Justice Court Audit 38 - 45 2024 Town Justice Court Audit - Pdf 6. Discussion - 2024 Financial Audit by EFPR Group 46 - 202 2024 Financial Audit by EFPR Group - Pdf 7. Discussion - Updated EV Charging Station Proposals - NYPA DCFC Level II 203 - 257 Site & Revised Level II Charging Stations for Westchester County Municipal Infrastructure Improvement Initiative ("M13") EV Charging Station Proposals NYPA DCFC Level II Site & Revised Level II Charging Stations for Westchester County Municipal Inf- Pdf 8. Request for Executive Session 9. Updates 10. Changes to Regular Meeting Agenda 8:00 PM TOWN BOARD REGULAR MEETING The Town Board meeting will convene in the Courtroom Located on the second floor of the Town Center. The Public is able to view the meeting on cable access television (Optimum 76/ Fios 35) or on LMCMedia.org CALL TO ORDER Page 1 of 608 SUPERVISOR'S REPORT PUBLIC HEARING(S) 1. Public Hearing -"Prohibition against Parking Gas-Powered Motor 258 - 260 Vehicles at Parking Spaces Designated Exclusively for Parking Electric Vehicles" law 2025-04-02 PH EV parking (1) 2025-3-21-LL for public hearing 2 2. Public Hearing - "Regulation of Solar Energy" law 261 - 334 2025-04-02 PH Solar 2025-01-31-LL 01 27 ACCEePTED 2025-3-21-Neg Dec full EAF Mx 2025-3-14-notification re County 277.61 Report & Recommendation of the Town of Mamaroneck Planning Board - Proposed Solar Energy Law email by R Engel - proposed amendment to zoning ordinance 3.2.25 RESIDENT COMMENTS STAFF COMMENTS/ PRESENTATIONS 1. Flood Mitigation Update 335 Flood Mitigation Update BOARD OF FIRE COMMISSIONERS 1. Call to Order 2. Fire Claims 4-2-25 336 - 338 Fire Claims 3-19-2025 - Pdf 3. Fire Report 4. Other Fire Department Business AFFAIRS OF THE TOWN OF MAMARONECK 1. Consideration of- 2024 Town Justice Court Audit 339 - 346 2024 Town Justice Court Audit - Pdf 2. Consideration of- 2024 Financial Audit by EFPR Group 347 - 503 2024 Financial Audit by EFPR Group - Pdf 3. Consideration of - Retainer Agreement for Labor & Employment Law Services 504 - 508 Retainer Agreement for Labor & Employment Law Services - Pdf 4. Consideration of- Employee Assistance Program (EAP) Agreement - 2025- 509 - 524 2029 Employee Assistance Program (EAP) Agreement - 2025-2029 - Pdf 5. Consideration of- 2025 Operating Budget Amendments 525 - 528 2024 Operating Budget Amendments - Pdf 6. Consideration to Set a Public Meeting - Proposed Local Law - "Reducing 529 - 532 Speed Limit on Harrison Drive" Proposed Local Law - "Reducing Speed Limit on Harrison Drive" - Pdf 7. Consideration of- Updated EV Charging Station Proposals - NYPA DCFC 533 - 587 Page 2 of 608 Level II Site & Revised Level II Charging Stations for Westchester County Municipal Infrastructure Improvement Initiative ("M13") EV Charging Station Proposals NYPA DCFC Level II Site & Revised Level II Charging Stations for Westchester County Municipal Inf- Pdf 8. Consideration of- Salary Authorization - Central Garage 9. Consideration of- Appointments to Budget Committee REPORTS OF MINUTES 1. Reports of Minutes 588 - 608 Reports of Minutes - Pdf REPORTS OF THE COUNCIL TOWN CLERK'S REPORT TOWN ATTORNEY'S REPORT REGULARLY SCHEDULED MEETING - April 16, 2025 Any physically handicapped person needing special assistance in order to attend the meeting should contact the Town Administrator's office at 381-7810. ADJOURNMENT Page 3 of 608 c m Town of Mamaroneck Town Center FOUNDED 1661 740 West Boston Post Road, Mamaroneck,NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator Re: Retainer Agreement for Labor& Employment Law Services Date: April 2, 2025 Attached is an engagement letter from Lars Mead, Partner of Coughlin & Gerhart, LLP to continue to serve as special legal counsel to Town of Mamaroneck with respect to labor& employment matters. The hourly rate for Partners and Of Counsel, Associates, and paralegals has increased $10 per hour from the 2024 rates. Future rate increases will not exceed five percent(5%)per calendar year without Town approval. The firm will continue to work on an as-needed basis and invoice the Town monthly. Should the Board wish to continue to retain these services, the increased fees would be in effect from April 1, 2025, to December 31, 2025. I would further ask for the authority to renew the agreement upon annual review through December 31, 2026. Action Requested: Resolved that the Town Board hereby approves the agreement with Coughlin & Gerhart, LLP for legal services regarding labor and employment matters as needed from April 1, 2025, through December 31, 2025, and authorizes the Town Administrator to execute the agreement, annual extension, and any related documents necessary to carry out its implementation. Attachment/s: EngagementRetainer Letter_03.25.2025 Page 4 of 608 Coughlin & BING BHAMTON Gerhart LLP HAR HANCOCK OCK ITHACA ATTORNEYS AND COUNSELORS MONTROSE OWEGO WALTON www.cglawoffices.com 99 Corporate Drive Binghamton,New York 13904 PO Box 2039 Binghamton,NY 13902-2039 (607)723-9511 (877)COUGHLIN March 25, 2025 Fax:(607)723-1530 e-mail: Imead@cglawoffices.com Via Email Town of Mamaroneck 40 West Boston Post Road Mamaroneck, NY 10543 Attn: Meredith Robson, Town Administrator Re: Engagement Letter for Labor & Employment Law Services Dear Meredith: This is to confirm our recent telephone conversation and to thank you for your request that this Firm continue to serve as special legal counsel to Town of Mamaroneck (hereinafter "Town" or "you") with respect to Labor & Employment ("L&E") matters, including: Civil Service Law, human resources and personnel-related issues; collective bargaining and related bargaining unit negotiations; grievance arbitrations; the defense of General Municipal Law Section 207-a and -c claims; the defense of discrimination and disability claims; representation of the Town in proceedings before the Public Employment Relations Board ("PERB"); and related L&E proceedings and actions before the federal and courts and agencies. We are pleased to have this opportunity to continue to assist you, and we want to acquaint you with our manner of handling your case. Scope of Representation Our representation of the Town is in connection with the above-referenced L&E matters only, unless we otherwise agree in writing. Firm Representation While I will be primarily responsible for providing legal services, other lawyers in the firm may, from time to time, be involved in the event I am out of town or otherwise unavailable. On occasion, I may ask C&G partner Nicholas S. Cortese to assist. To be cost effective, I may also ask a C&G associate or paralegal to assist with legal research or the drafting of documents, which I will review. Should I be unavailable when you call, please feel free to refer any questions to my paralegal, Ronitta J. McPherson or my legal assistant, Robert Bove. If either is unable to answer any immediate concern, I will be in touch with you as quickly as possible. Page 5 of 608 Cooperation We will need Town's cooperation from time to time to effectively represent it in this matter. This may include assistance in the preparation of for collective bargaining and litigation as well as attendance at meetings, depositions, hearings and other proceedings, etc. We will endeavor to coordinate this with all concerned in order to make this as little an imposition as possible. However, this cannot always be done. Billing Basis. Rates and Retainer We have agreed to provide legal services to Town based on an hourly basis. As such, we are not in a position to quote you a specific fee for our services because it is impossible to determine, at this point, how much work will be involved. We agree to invoice Town monthly with a detailed statement and payment will be due upon receipt of our invoice, but not later than thirty (30) days thereafter. We will send monthly invoices to your attention. Our statements to you will reflect the rates in effect at the time of billing. If you have questions about our billing rate or method, please feel free to discuss this matter early in our representation of you. As you know our rates for 2024 were as follows: Partners and Of Counsel Associates Paralegals $265.00 Per hour $225.00-$240.00 Per hour $190.00 Per hour The rates for the current year of 2025 which will be in effect from April 1, 2025, through December 31, 2025, are as follows: Partners and Of Counsel Associates Paralegals $275.00 Per hour $235.00-$250.00 Per hour $200.00 Per hour We agree to obtain your approval of any future rate increases which shall not exceed five percent (5%) per calendar year, effective January 1, 2026. We are not able to advance significant expenses on behalf of our clients, and we will try to anticipate same. If we do advance any monies for nominal expenses and fees on your behalf, such as filing fees, transcript costs, travel and photocopying, we will expect Town to promptly reimburse us upon billing. Notice of Arbitration Pursuant to Part 137 of the Rules of the Chief Administrator of the Courts of New York State, in the event of a fee dispute, the Town does have the right to demand arbitration against us in an effort to resolve such fee dispute. In the unlikely event that a fee dispute arises, and Town notifies us of its intention to arbitrate, at your request, we will provide Town with the appropriate forms to file to implement its right to arbitrate. Termination The Town shall at all times have the right to terminate our services upon written notice to that effect. We shall, subject to applicable court requirements with respect to withdrawal, have the right to terminate our services upon reasonable written notice. 2 Page 6 of 608 Statement of Client's Riahts Attached to this letter is a "Statement of the Client's Rights" which you should read prior to engaging of our Firm to perform legal services. If you have any questions about these terms, please let me know. Otherwise, if they are acceptable to you, I would appreciate the authorized Town officer signing a copy of this agreement and sending it back to me via email. We appreciate the opportunity to be of assistance to you and look forward to working with you in this matter. Sincerely, COUGHLIN & GERHART, LLP /6714 By: Lars P. Mead Partner We agree to the terms of representation and engagement as outlined above and have read the attached Statement of Client's Rights. TOWN OF MAMARONECK By: Signature Name: Please print Title: Date: 3 Page 7 of 608 STATEMENT OF CLIENT'S RIGHTS 1. You are entitled to be treated with courtesy and consideration at all times by your lawyer and the other lawyers and nonlawyer personnel in your lawyer's office. 2. You are entitled to have your attorney handle your legal matter competently and diligently, in accordance with the highest standards of the profession. If you are not satisfied with how your matter is being handled, you have the right to discharge your attorney and terminate the attorney-client relationship at any time. (Court approval may be required in some matters, and your attorney may have a claim against you for the value of services rendered to you up to the point of discharge.) 3. You are entitled to your lawyer's independent professional judgment and undivided loyalty uncompromised by conflicts of interest. 4. You are entitled to be charged reasonable fees and expenses and to have your lawyer explain before or within a reasonable time after commencement of the representation how the fees and expenses will be computed and the manner and frequency of billing. You are entitled to request and receive a written itemized bill from your attorney at reasonable intervals. You may refuse to enter into any arrangement for fees and expenses that you find unsatisfactory. In the event of a fee dispute, you may have the right to seek arbitration; your attorney will provide you with the necessary information regarding arbitration in the event of a fee dispute, or upon your request. 5. You are entitled to have your questions and concerns addressed promptly and to receive a prompt reply to your letters, telephone calls, emails, faxes, and other communications. 6. You are entitled to be kept reasonably informed as to the status of your matter and are entitled to have your attorney promptly comply with your reasonable requests for information, including your requests for copies of papers relevant to the matter. You are entitled to sufficient information to allow you to participate meaningfully in the development of your matter and make informed decisions regarding the representation. 7. You are entitled to have your legitimate objectives respected by your attorney. In particular, the decision of whether to settle your matter is yours and not your lawyer's. (Court approval of a settlement is required in some matters.) 8. You have the right to privacy in your communications with your lawyer and to have your confidential information preserved by your lawyer to the extent required by law. 9. You are entitled to have your attorney conduct himself or herself ethically in accordance with the New York Rules of Professional Conduct. 10. You may not be refused representation on the basis of race, creed, color, religion, sex, sexual orientation, age, national origin or disability. Source: https://ww2.nycourts.gov/attorneys/clientsrights.shtml 4 Page 8 of 608 6 m Town of Mamaroneck Town Center FOUNDED 1661 740 West Boston Post Road, Mamaroneck,NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator Re: Employee Assistance Program (EAP)Agreement- 2025-2029 Date: April 2, 2025 Authorization is requested to approve the enclosed Westchester County Employee Assistance Program (EAP)Agreement for the period from March 10, 2025, through December 31, 2029. The EAP offers a comprehensive range of employee programs, including preventive, rehabilitative, and treatment services for individuals dealing with mental health conditions, developmental disabilities, and substance use disorders. With a current full-time employee headcount of 128, the cost is $45 per employee, totaling $5,760 annually. For 2025, the amount will be prorated based on the effective date of March 10, 2025, resulting in a fee of$4,800. Although the 2025 rate is prorated, there was no lapse in coverage before the effective date of March 10. For the years 2026-2029, the fee will be based on the employee headcount provided by the Town of Mamaroneck each year. The Town has been participating in Westchester County's EAP for over nineteen years. Overall, we have been highly satisfied with the training programs and services provided. Action Requested: Resolved,that the Town Board hereby approves the Employee Assistance Program (EAP) Agreement, retroactive to March 10, 2025,with a prorated fee of$4,800 for the year 2025 and and hereby authorizes the Town Administrator to execute the agreement, any annual extensions, and any related documents necessary to carry out its implementation. The payment cost for the years 2026-2029 will be based on the number of full-time employees each year and will vary accordingly. Attachment/s: Mamaroneck, Town of(Employees) - EAP Agreement 2025-2029 CMH2025028 Page 9 of 608 Town of Mamaroneck(Employees)—EAP Agreement, CMH2025028 THIS AGREEMENT ("Agreement"), made the day of March 10, 2025 ("Effective Date"),by and between THE COUNTY OF WESTCHESTER, a municipal corporation of the State of New York, having its principal place of business in the Michaelian Office Building, 148 Martine Avenue, White Plains, New York 10601 (hereinafter referred to as the "County"), and TOWN OF MAMARONECK(EMPLOYEES), a municipal corporation of the State of New York, having an office and place of business at 740 West Boston Post Road, Mamaroneck,NY 10543 (hereinafter referred to as the "Agency") WITNESSETH: WHEREAS, the County, acting by and through its Depaitment of Community Mental Health ("Depaitinent"), and the Agency desire to enter into the Agreement to provide preventive, rehabilitative and treatment services under Article 25 (Funding for Substances Abuse Services) and Article 41 (Local and Unified Services) of the New York State Mental Hygiene Law ("Mental Hygiene Law"); and WHEREAS, pursuant to the provisions of Articles 25 and 41 of the Mental Hygiene Law, the County receives funding from the State of New York ("State") and/or local municipalities, among others, for preventive, rehabilitative and treatment service programs for the mentally ill, the mentally retarded, the developmentally disabled and those suffering from alcohol and substance abuse. Pursuant to Article 41, the County also operates an Employee Assistance Program, which provides such services to various municipalities and school districts employees within Westchester and Putnam counties; and 1 Page 10 of 608 Town of Mamaroneck(Employees) —EAP Agreement, CMH2025028 WHEREAS,the Agency has indicated it would like to receive these services. NOW, THEREFORE, the parties hereto in consideration of the premises and of the covenants, agreements, terms and conditions herein contained do agree as follows: Section 1. The Department shall provide services under Article 25 (Funding for Substances Abuse Services) and Article 41 (Local and Unified Services) of the Mental Hygiene Law to the Agency and render Employee Assistance Program services (hereinafter collectively the "Services") to the Agency as more particularly described in Schedule "A" which is attached hereto and made a part hereof. Section 2. In consideration of the Services to be provided to the Agency by the Department pursuant to Paragraph "1" above, the Agency shall pay to the County a certain fee per individual/employee per year, for a total aggregate yearly amount, as more fully set forth in the Budget set forth in Schedule "B"which is attached hereto and made a part hereof. Any and all payments to be made to the County, including any partial payment made in proportion to the provision of Services, shall be made on an annual basis, as set forth in Schedule "B." Section 3. All records compiled by the Depait,uient in completing the work described in this Agreement, including but not limited to evaluation, progress notes, written reports, studies, drawings, computer printouts, graphs, charts, and all other similar recorded data, shall become and remain the property of the Department. 2 Page 11 of 608 Town of Mamaroneck(Employees) —EAP Agreement, CMH2025028 Section 4. The term of the Agreement shall commence on the Effective Date and shall expire on December 31, 2029. Notwithstanding anything to the contrary herein, either party may, at any time, upon ten (10) business days' prior notice to the other party, terminate the Agreement, when it deems that doing so would be in its best interest. Section 5. The Agency agrees to procure and maintain insurance naming the County as additional insured, as provided and described in Schedule "C," entitled "Standard Insurance Provisions", which is attached hereto and made a part hereof. In addition to, and not in limitation of the insurance provisions contained in Schedule "C,"the Agency agrees: (a) that except for the amount, if any, of damage contributed to, caused by, or resulting from the sole negligence of the County, the Agency shall indemnify and hold harmless the County, its officers, employees, agents, and elected officials from and against any and all liability, damage, claims, demands, costs,judgments, fees, attorney's fees or loss arising directly or indirectly out of the performance or failure to perform hereunder by the Agency or third parties under the direction or control of the Agency; and (b) to provide defense for and defend, at its sole expense, any and all claims, demands or causes of action directly or indirectly arising out of this Agreement and to bear all other costs and expenses related thereto; and (c) In the event the Agency does not provide the above defense and indemnification to the County, and such refusal or denial to provide the above defense and indemnification is found to be in breach of this provision, then the Agency shall reimburse the County's reasonable attorney's fees incurred in connection with the defense of any action, and in connection with enforcing this provision of the Agreement. 3 Page 12 of 608 Town of Mamaroneck(Employees) —EAP Agreement, CMH2025028 Section 6. Confidentiality of Records: (a) The Department and the Agency shall observe and require the observance of applicable Federal and State requirements relating to confidentiality of records and information, . The Department and the Agency agree not to allow examination of records or the disclosure of information except as herein set forth or as may be required by applicable Law. (b) The Department and the Agency shall fully inform their own staff members to observe and require the observance of applicable Federal and State requirements relating to confidentiality of records and information. (c) The Department and the Agency shall implement the following procedures for the purpose of safeguarding information and ensuring the protection and confidentiality of said information. (1) Records containing individually identifiable information shall be marked "confidential" and kept in locked files or in rooms that are locked when the records are not in use. (2) When in use, records shall be maintained in such a manner as to prevent exposure of individual identifiable information to anyone other than the authorized party directly utilizing the case record. (3) Records shall be transmitted from one location to another in a sealed envelope stamped "confidential" and a receipt shall be obtained documenting delivery of said records. Records may be removed from Department's work locations only with the prior written permission of the Commissioner. (4) Interviews with clients shall be conducted at a location and in a manner which maximizes privacy. (5) The Agency consistent with applicable statute and regulation shall have access to the following: • All identifiable information released with client's consent. 4 Page 13 of 608 Town of Mamaroneck(Employees) —EAP Agreement, CMH2025028 • Information released is usually within the context of a supervisor's referral. • Released information normally includes information regarding compliance with Employee Assistance Program services and treatment and client's medical clearance to return to work Section 7. The Agency expressly agrees that neither it nor any contractor, subcontractor, employee, or any other person acting on its behalf shall discriminate against or intimidate any employee or other individual on the basis of race, creed, religion, color, gender, age, national origin, ethnicity, alienage or citizenship status, disability, marital status, sexual orientation, familial status, genetic predisposition or carrier status during the term of or in connection with this Agreement, as those terms may be defined in Chapter 700 of the Laws of Westchester County. The Agency acknowledges and understands that the County maintains a zero-tolerance policy prohibiting all forms of harassment or discrimination against its employees by co-workers, supervisors, vendors, contractors, or others. Section 8. Either party may cancel this Agreement upon ten (10) days prior written notice to the other by certified mail. Section 9. All notices, requests, demands or other communications required or permitted to be given hereunder shall be in writing and shall be deemed given when delivered by hand or mailed postage prepaid, certified mail, return receipt requested, addressed as follows: To the County: Commissioner Westchester County Department of Community Mental Health 112 East Post Road- Second Floor White Plains,New York 10601 5 Page 14 of 608 Town of Mamaroneck(Employees) —EAP Agreement, CMH2025028 with copy to: County Attorney Michaelian Office Building,Room 600 148 Martine Avenue White Plains,New York 10601 To the Agency: Town of Mamaroneck 740 West Boston Post Road Mamaroneck,NY 10543 Section 10. This Agreement may not be assigned by the Agency without the prior written consent of the County. Section 11. This Agreement shall not be enforceable until signed by all parties and approved by the Westchester County Board of Legislators and the Office of the County Attorney. Section 12. This Agreement shall be construed and enforced in accordance with the Laws of the State of New York. In addition, the parties hereby agree that for any cause of action arising out of this Agreement shall be brought in the County of Westchester. [REMAINDER OF PAGE LEFT INTENTIONALLY BLANK] 6 Page 15 of 608 Town of Mamaroneck(Employees)—EAP Agreement, CMH2025028 IN WITNESS WHEREOF,the County and the Agency have caused this Agreement to be executed. THE COUNTY OF WESTCHESTER By: Michael Orth, Commissioner Department of Community Mental Health TOWN OF MAMARONECK(EMPLOYEES) By: Name: Title: Authorized by the Board of Legislators of the County of Westchester on the 10th day of March, 2025, by Act No. 2025-29. Approved: Senior Assistant County Attorney The County of Westchester 2025-29 EAP.AgreementTemplate.cmc.03.102025 7 Page 16 of 608 ACKNOWLEDGMENT STATE OF NEW YORK ) ) ss.: COUNTY OF WESTCHESTER) On the day of in the year 20 before me, the undersigned, personally appeared , personally known to me or proved to me on the basis of satisfactory evidence to be the individual(s) whose name(s) is (are) subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their capacity(ies), and that by his/her/their signature(s) on the instrument, the individual(s), or the person upon behalf of which the individual(s) acted, executed the instrument. Date: Notary Public RPL § 309-a; NY CPLR § 4538 Page 17 of 608 CERTIFICATE OF AUTHORITY (MUNICIPALITY) I, (Official other than official signing Agreement) certify that I am a of (Title) (Name of Municipality) ("Municipal Corporation"), a municipal corporation duly organized and in good standing under the Laws of the State of ; that (Name of State) , who signed said Agreement on behalf of the (Name of official who signed Agreement) Municipal Corporation, was, at the time of execution of said Agreement, the of the Municipal Corporation; and that said Agreement (Title of official who signed Agreement) was duly signed for and on behalf of said Municipal Corporation by authority of its governing board, thereunto duly authorized and that such authority is in full force and effect at the date hereof. (Signature) STATE OF ) ) ss.: COUNTY OF ) On the day of in the year 20 before me, the undersigned, a Notary Public in and for said State, personally appeared, personally known to me or proved to me on the basis of satisfactory evidence to be the officer described in and who executed the above certificate, who being by me duly sworn did depose and say that he/she resides at , and he/she is an officer of said municipal corporation; that he/she is duly authorized to execute said certificate on behalf of said municipal corporation, and that he/she signed his/her name thereto pursuant to such authority. Date: Notary Public Page 18 of 608 SCHEDULE A Scope of Services TOWN OF MAMARONECK(EMPLOYEES) Town of Mamaroneck(Employees)will receive the following services from the Department of Community Mental Health (DCMH) Employee Assistance Program: 1. Program consultation and design including technical assistance for development of policies and procedures. 2. Staff development services: a. Program facilitator(s)training for appropriate jurisdictions; b. Labor/Management orientation and training; c. Supervisory training d. Employee Orientations 3. Program Administration a) Data collection; b) Statistical analysis; c) Reporting services for labor and management, as required. 4. Program Maintenance: a) On-going training and education; b) Collection and dissemination of appropriate program data and material; c) On-going training and support for program facilitators; d) Appropriate corrective action for local programs, as required. Page 19 of 608 Schedule "A" (continued) TOWN OF MAMARONECK(EMPLOYEES) 5. Client Evaluation and Referral: Upon contact from a supervisor or a self-referred employee, the local Employee Assistance Program coordinator will contact the County Employee Assistance Program; a) County Employee Assistance Program staff will make an appointment for the employee and assign a counselor for the contact; b) The Counselor will interview the employee and complete appropriate assessment and referral services; c) County Employee Assistance Program staff will monitor the employee's progress in treatment; d) The counselor will provide appropriate follow-up to the local Employee Assistance Program coordinator or other designated supervisory staff. Page 20 of 608 SCHEDULE B Budget TOWN OF MAMARONECK(EMPLOYEES) Town of Mamaroneck(Employees) shall pay to the County a fee of$45 per employee per year for all five years. For the purpose of this Agreement, Town of Mamaroneck (Employees) represents that as of the date hereof, Town of Mamaroneck (Employees) has 128 full-time employees at a rate of$45 per employee for a total of$5,760.00 per year. The total amount for 2025 is prorated based upon the Effective Date of March 10, 2025 for a fee of$4,800.00. The fee for 2025 shall be due and payable upon execution of this Agreement by both parties. The total amount billed by Westchester County Department of Community Mental Health for years 2026 through 2029 shall be based on the head count supplied by Town of Mamaroneck (Employees) in December of the preceding year and shall be paid within fifteen (15) days of submission of an invoice by the Department. Page 21 of 608 SCHEDULE "C" STANDARD INSURANCE PROVISIONS 1. Prior to commencing work, and through the term of the Agreement, the Agency shall obtain at its own cost and expense the required insurance as delineated below from insurance companies licensed in the State of New York, carrying a Bests financial rating of A or better. Agency shall provide evidence of such insurance to the County of Westchester ("County"), either by providing a copy of policies and/or certificates as may be required and approved by the Director of Risk Management of the County ("Director"). The policies or certificates thereof shall provide that ten (10) days prior to cancellation or material change in the policy, notices of same shall be given to the Director by overnight mail or personal delivery for all of the following stated insurance policies. All notices shall name the Agency and identify the Agreement. If at any time any of the policies required herein shall be or become unsatisfactory to the County, as to form or substance, or if a company issuing any such policy shall be or become unsatisfactory to the Director, the Agency shall upon notice to that effect from the County, promptly obtain a new policy, and submit the policy or the certificate as requested by the Director to the Office of Risk Management of the County of Westchester for approval by the Director. Upon failure of the Agency to furnish, deliver and maintain such insurance, the Agreement, at the election of the County, may be declared suspended, discontinued or terminated. Failure of the Agency to take out, maintain, or the taking out or maintenance of any required insurance, shall not relieve the Agency from any liability under the Agreement, nor shall the insurance requirements be construed to conflict with or otherwise limit the contractual obligations of the Agency concerning indemnification. All property losses shall be made payable to the "County of Westchester" and adjusted with the appropriate County personnel. In the event that claims, for which the County may be liable, in excess of the insured amounts provided herein are filed by reason of the Agency's negligent acts or omissions under the Agreement or by virtue of the provisions of the labor law or other statute or any other reason, the amount of excess of such claims or any portion thereof, may be withheld from payment due or to become due the Agency until such time as the Agency shall furnish such additional security covering such claims in form satisfactory to the Director. In the event of any loss, if the Agency maintains broader coverage and/or higher limits than the minimums identified herein, the County shall be entitled to the broader coverage and/or higher limits maintained by the Agency. Any available insurance proceeds in excess of the specified minimum limits of insurance and coverage shall be available to the County. 2. The Agency shall provide proof of the following coverage (if additional coverage is required for a specific agreement, those requirements will be described in the Agreement): (a) Workers' Compensation and Employer's Liability. Certificate form C-105.2 or State Fund Insurance Company form U-26.3 is required for proof of compliance with the New York State Workers' Compensation Law. State Workers' Compensation Board form 2 Page 22 of 608 DB-120.1 is required for proof of compliance with the New York State Disability Benefits Law. Location of operation shall be "All locations in Westchester County, New York." Where an applicant claims to not be required to carry either a Workers' Compensation Policy or Disability Benefits Policy, or both, the employer must complete NYS form CE- 200, available to download at: http://www.wcb.ny.gov/ If the employer is self-insured for Worker's Compensation, he/she should present a certificate from the New York State Worker's Compensation Board evidencing that fact (Either SI-12, Certificate of Workers' Compensation Self-Insurance, or GSI-105.2, Certificate of Participation in Workers' Compensation Group Self-Insurance). (b) Commercial General Liability Insurance with a combined single limit of $1,000,000 (c.s.1) per occurrence and a $2,000,000 aggregate limit naming the "County of Westchester" as an additional insured on a primary and non-contributory basis. This insurance shall include the following coverages: (i) Premises - Operations. (ii) Broad Form Contractual. (iii) Independent Contractor and Sub-Contractor (iv) Products and Completed Operations. (c) Commercial Umbrella/Excess Insurance: $2,000,000 each Occurrence and Aggregate naming the"County of Westchester" as additional insured, written on a"follow the form" basis. NOTE: Additional insured status shall be provided by standard or other endorsement that extends coverage to the County for both on-going and completed operations. All Contracts involving the use of explosives, demolition and/or underground work shall provide proof that XCU is covered. (d) Automobile Liability Insurance with a minimum limit of liability per occurrence of $1,000,000 for bodily injury and a minimum limit of $100,000 per occurrence for property damage or a combined single limit of $1,000,000 unless otherwise indicated in the contract specifications. This insurance shall include for bodily injury and property damage the following coverages and name the "County of Westchester" as additional insured: (i) Owned automobiles. (ii) Hired automobiles. (iii) Non-owned automobiles. 3. All policies of the Agency shall be endorsed to contain the following clauses: (a) Insurers shall have no right to recovery or subrogation against the County (including its employees and other agents and agencies), it being the intention of the parties that the insurance policies so effected shall protect both parties and be primary coverage for any and all losses covered by the above-described insurance. 3 Page 23 of 608 (b) The clause "other insurance provisions" in a policy in which the County is named as an insured, shall not apply to the County. (c) The insurance companies issuing the policy or policies shall have no recourse against the County (including its agents and agencies as aforesaid) for payment of any premiums or for assessments under any form of policy. (d) Any and all deductibles in the above described insurance policies shall be assumed by and be for the account of, and at the sole risk of, the Agency. 4 Page 24 of 608 61' 47, m Town of Mamaroneck Town Center FOUNDED 1661 740 West Boston Post Road, Mamaroneck,NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator Re: 2025 Operating Budget Amendments Date: April 2, 2025 Attached please find a memo from Town Comptroller, Tracy Yogman, regarding 2025 Operating Budget Amendments. Action Requested: Resolved that the Town Board hereby authorizes the Comptroller to make the necessary budget amendments, as presented. Page 25 of 608 u_r "v t; rn Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 @townofmamaroneckNY.org Date: April 2, 2025 To: Meredith Robson, Town Administrator From: Tracy Yogman, Town Comptroller Subject: 2025 Operating Budget Amendments General: In compliance with the Budget Policy, the following 2025 operating budget amendments are recommended for approval. 1. NYSERDA GRANT (A12109) Grant funds received in 2024 to be spent in 2025 for the Towns submission for Silver Climate Smart Communities (CSC). A budget amendment is recommended below to carry over these funds to the 2025 budget. 2. Consulting- General Funds (A1221) A new consultant has been awarded a contract for assisting the Town with communications. A budget amendment is recommended below to transfer funds for the additional cost from contingency. 3. Consulting- Highway (DB5130) The fleet manager at the Highway garage recently retired. As part of the transition, he has agreed to assist on a part time basis to transition of all of the functions to the current fleet manager. These funds were in the 2025 budget for consulting. A budget amendment is recommended below to transfer the funds to the part time wage budget line. 4. Records Management Grant(A14102/B80102) The Local Government Records Management Improvement Fund (LGRMIF) grant that was awarded in 2024 in the amount of$74,999 was deferred to 2025 for spending. This grant will fund the scanning of records in the Engineering Depailulent(50%) and the Zoning Board (50%)for archiving. A budget amendment is recommended below to carry the grant budget lines forward to 2025. Page 26 of 608 Attachment/s: 2025 OPERATING BUDGET AMENDMENTS - April 2, 2025 Page 27 of 608 2025 OPERATING BUDGET AMENDMENTS GENERAL FUND (FUND A) 1 Revenue A12109-4035 Consulting Services- Climate Increase $ 10,000.00 Expense A12109-3097 NYSERDAFunding Increase 10,000.00 2 Expense A1221-4035 Consulting Services-PR Increase 10,500.00 Expense A1900-4050 Contingency Decrease (10,500.00) 3 Expense DB5130-1021 Hwy Garage-Part time Increase 8,000.00 Expense DB5130-4035 Consulting Services Decrease 8,000.00 4 Revenue B80102-3089 NYSED Rcds gmt Grant Revenue Increase 50,228.26 Revenue A14102-3089 NYSED Rcds gmt Grant Revenue Increase 24,770.74 Expense B80102-4113 NYSED Rcds gmt Grant Expense Increase 50,228.26 Expense A14102-4113 NYSED Rcds gmt Grant Expense Increase 24,770.74 Page 28 of 608 47, Lu m Town of Mamaroneck Town Center FOUNDED 1661 740 West Boston Post Road, Mamaroneck,NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator Re: 2024 Budget Report Date: April 2, 2025 Attached, please find the 2024 Operating Budget Year-End Report by Town Comptroller, Tracy Yogman. Tracy will be present at the meeting to review this report with the Board. Action Requested: No action is needed. Attachment/s: Q4 2024 Operating Budget Report Page 29 of 608 2024 OPERATING BUDGET REPORT The 2024 financial year ended on a positive note. Generally, revenues exceeded estimated budgets and there were expenses savings in most funds. Fiscal Year Highlights for variances for the three major funds are as follows: 1. General Fund: a) Revenues: Revenues exceeded adopted budget by $2.3m. You will note that the majority of the total was from one-time capital returns of $1.7m (74% of the $2.3m total). The remaining $600k represents 4.3% of the total adopted revenue budget. • Mortgage revenue exceeded budget $116k • Pool revenue budget shortfall ($120k) • Investment Earnings budget shortfall ($ 68k) • Tax Penalties/Interest exceeded budget $261k • American Rescue Funds $247k • Various expense savings $264k • Transfer from Capital for Pool $1.0m • Transfer from Capital for completed projects $120k • Transfer for BAN for East Valley Bridge $480k b) Expenses: Expenses exceeded the adopted budget by ($332k) as follows. The savings totaled $712k or 4.5% of the expense budget. • Vacancies throughout the year $245k • Allocation of IT Dept costs from General to Part Town Fund savings $168k • Utilities $ 90k • Judgements $209k • Various savings $166k • Cash transfers for the Town Center generator, Waverly Ave Bridge; ice rink repairs ($1.2m) 1 Page 30 of 608 c) Net Results: Revenues of $16.1 million exceeded expenses of $16.0 million by $78k. d) Fund Balance: Operations: • The 2024 Adopted Budget included a fund balance appropriation for operations of$780,000. • As discussed above, the revenue increases and expense savings resulted in an addition of$78k to fund balance. • Operational Savings of$702k. Capital: • The 2024 Adopted Budget included a fund balance appropriation for capital projects of$1.1 million. • As discussed above, an additional capital project appropriation through budget amendments were made throughout the year in the amount of $1.2 million. A total of $2.3 million was used for capital projects. Unassigned fund balance at December 31, 2024 is $8.0 million or 47.8% of the 2025 budgeted expenses. 2. Part Town Fund: a) Revenues: Revenues exceeded adopted budget by $1.8m for various reasons. The majority of the total is for Police Special Duty of $88 1k which offsets incurred overtime and benefit expenses. The balance of $1 million is approximately 6% over the total adopted revenue budget. • Sales tax $248k • Building Permit Revenue $429k • Interest $161k • Special Duty* $881k • Various expense savings $ 81k *Special duty revenue offsets overtime and benefits Page 31 of 608 b) Expenses: Expenses exceeded the budget by ($497k) as follows. The savings totaled $482k. • Judgements $ 241k • Various expense savings $ 241k • Police Overtime ($376k) • Special duty Overtime ($128k) • Cash transfers for capital projects ($475k) c)Net Results: Expenses of $18.8 exceeded revenues of $18.5 million by ($272k). d) Fund Balance: Operations: . The 2024 Adopted Budget included a fund balance appropriation for operations of$1.1 million. . As discussed above, the revenue increases and expense savings resulted in the use of $272k of fund balance. . Operational Savings of$824k. Capital: • The 2024 Adopted Budget included a fund balance appropriation for capital projects of$353k. • As discussed above, an additional capital project appropriation through budget amendments were made throughout the year in the amount of$475k. A total of $828 million was used for capital projects. Unassigned fund balance at December 31, 2024 is $5.1 million or 24% of the 2025 budgeted expenses. 3. Highway Fund Revenues: a)Revenues: Revenues exceeded adopted budget by $232k as follows: • Investment Earnings $ 90k Page 32 of 608 • Vehicle Repairs/Fuel Revenue ($ 46k) • Sale of Equipment $ 76k • Transfer from Capital $112k e) Expenses: Expense savings to budget of $296k as follows. The savings totaled • Snow removal $ 163k • Road Maintenance savings $ 155k • Employee benefits $ 117k • Highway Garage Operations ($ 23k) • Transfer to Capital for brush chipper/curbs ($131k) • Various expense savings $ 15k f)Net Results: Revenues of$6.9 million exceeded expenses of $6.6 million by $308k. g) Fund Balance: Operations: . The 2024 Adopted Budget included a fund balance appropriation for operations of$50k. . As discussed above, the revenue increases and expense savings resulted in an addition of use of $308k to the fund balance. . Operational Savings of$358k. Capital: • The 2024 Adopted Budget included a fund balance appropriation for capital projects of$170k. • As discussed above, an additional capital project appropriation through budget amendments were made throughout the year in the amount of $131k. • A total of $302 million was used for capital projects. Unassigned fund balance at December 31, 2024 is $2.9 million or 38% of the 2025 budgeted expenses. Page 33 of 608 Page 34 of 608 Budget Summary Results 2024 Revenues: SUMMARY ALL FUNDS YTD/ 2024 2024 Actual to Original Adopted Adopted Revised Actual Budget Y/Y Budget Budget Budget @ 12/31/24 Variance % % Revenues General Fund $ 13,831,51S $ 15,803,378 $ 15,140,398 $ 2,308,783 115% 117% Part Town 16,770,715 17,122,090 18,545,189 1,774,474 109% 111% Highway 6,713,518 6,823,533 6,945,584 232,066 103% 103% Fire 5,340,800 5,376,354 5,531,557 190,757 112% 104% Streetlighting 305,500 310,931 310,904 5,404 101% 102% Ambulance 1,818,030 1,873,062 1,986,617 168,587 113% 109% Garbage 2,507,670 2,507,570 2,531,489 23,819 97% 101% Sewer 756,600 760,322 734,323 (22,277} 103% 97% Water 1,577,764 1,812,094 1,479,123 (98,641} 69% 94% Total Revenues $ 49,622,212 $ 52,389,434 $ 54,205,184 $ 4,582,972 108% 109% 2024 Expenses: 1 Page 35 of 608 SUMMARY ALL FUNDS YTD/ 2024 2024 Actual to Original Adopted Adopted Revised Actual Budget Y/Y Budget Budget Budget @ 12/31/24 Variance % % Expenses General Fund $ 15,729,890 $ 17,506,655 $ 16,062,087 $ (332,197} 104% 102% Fart Town 18,320,315 19,121,298 18,817,411 (497,0961 106% 103% Highway 6,933,518 7,093,640 6,637,167 296,351 109% 96% Fire 5,380,800 5,391,443 4,946,729 434,071 103% 92% Streetlighting 305,500 316,308 316,008 (10,508} 114% 103% Ambulance 1,932,030 1,975,677 1,963,911 (31,8811 105% 102% Garbage 2,507,670 2,523,381 2,523,095 (15,425} 101% 101% Sewer 756,600 876,600 753,257 3,343 119% 100% Water 1,577,764 1,894,639 1,889,107 (311,343} 139% 120% Total Expenses $ 53,444,087 $ S6,699,641 $ 53,908,772 $ (464,685) 106% 101% Use of Fund Balance $ (3,821,875) $ (4,310,207) $ 295,412 $ 4,118,287 FUND BALANCE SUMMARY: The chart below provides the fund balances as of December 31, 2024 and conservatively projected through December 31,2025. You will note that the total % of revenue is projected to be at 38.7%. In accordance with Moody's calculations that includes capital project revenues, it is projected that fund balances will be slightly less at 35.80%. Moody's has indicated that our fund balances in total will need to be at 40% to maintain the Town's Aaa bond rating which will allow us to borrow at the lowest possible interest rates. We will be working with our financial advisor at other rating agencies that may have different rating methods. Note that fund balances include more than cash and that the Town needs 4 months of operating cash or $20.6 million in cash before Town taxes are collected. Page 36 of 608 Town of Mamaroneck 2025 Projected Fund Balances €B Projected Fund 12/31/24 Policy 2025 2025 2025 Projected 12131/25 12/31/25 Balance @ 12/31/24 %of Complia Projected Projected Projected Net Fund Balance %of %of FUND I 12/31/24 %of Appr Revenue nt Revenue Expenses Results @ 12/31/25 Revenue Expenses r i General Fund 8,045,382 50% 50% Yes 5 14,314,171 S 15,491,171 S (1,177,000) $ 6,868,382 47.98% 44.3% Part Town 5,117,406 27% 28% Yes 18,572,650 19,139,350 (567,203) 4,550,206 24.50% 23.8% Highway 2,940,320 44% 42% Yes 5,978,000 7,263,000 (285,000} 2,65.5,320 38.05% 36.6% Fire 1,116,463 23% 20% Yes 5,437,100 5,437,100 • 1,116,463 20.53% 20.5% Street lighting 164,668 52% 53% Yes 331,300 331,340 164,668 49,70% 49,7% Ambulance 462,407 24% 23% Yes 2,196,530'4 2,196,5301 • 462,407 21.05% 21.1% Garbage 612,033 24% 24% Yes 2,784,100 2,844,100 t6o,0o0} 552,033 19.83% 19.4% Sewer 254,933 34% 35% Yes 773,000 773,000 - 254,933 32.98% 33.0% Water 978,080 52% 66% Yes 2,124,451 2,274,461 {150,000} 828,080 38,98% 36.4% Debt Service 6,497,283 125% 77% Yes 4,764,051 6,124,793 (1360,747) 5,136,536 107.82% 83.9% , Total Revenue S 26.188.974 44% 42% Yes $58,275,363 $61,875,310 $ (3,599,947) $22,589,027 3&.76% 36.5% Page 37 of 608 10 0 ul 1 rri Town of Mamaroneck in # x Town Center FOUNDED 1661 i 740 West Boston Post Road, Mamaroneck, NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator CC: Tracy Yogman, Town Comptroller Re: 2024 Town Justice Court Audit Date: April 2, 2025 Attached is a memo from Town Comptroller, Tracy Yogman, regarding the 2024 Justice Court Statements. The auditors from EFPR Group will attend the meeting to provide an overview and any questions the Board may have. Action Requested: Resolved that the Town Board acknowledges the completion of the 2024 audit report for the Town of Mamaroneck Justice Court and has reviewed and accepted the report as presented. Page 38 of 608 u_r "v t; rn Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 tyogman@townofmamaroneckNY.org Date: April 2, 2025 To: Meredith Robson, Town Administrator From: Tracy Yogman, Town Comptroller Subject: 2024 Town Justice Court Audit General: The Uniform Justice Court Act requires that each year town and village justices must provide their records and dockets to be examined and audited. The Town Justices of the Town of Mamaroneck have provided their records, and EFPR Group, the Town's auditors, have conducted an audit of the records, which is attached for your review. Another requirement of the law is a resolution of the Town Board to acknowledge that the examination and the audit have been conducted. Attachment/s: 2024 Town Justice Court Statements Page 39 of 608 TOWN OF MAMARONECK, NEW YORK Town Justice Court Statement of Cash Receipts, Cash Disbursements and Cash Balances December 31, 2024 Page 40 of 608 TOWN OF MAMARONECK, NEW YORK Table of Contents Page Independent Auditors' Report 1 - 2 Statement of Cash Receipts, Cash Disbursements and Cash Balances 3 Note to Financial Statement 4 * * * * Page 41 of 608 EFPRGROUPCPAS Certified Public Accountants 6390 Main Street,Suite 200 Williar 5ville,New York 14221 a 716.634.0700 TF 800.546.7556 INDEPENDENT AUDITORS' REPORT w EFPRadvisory.com The Honorable Supervisor and Town Board Town of Mamaroneck,New York Report on the Audit of the Financial Statements Opinion We have audited the accompanying cash basis statement of cash receipts, cash disbursements, and cash balances of the Town Justice Court of the Town of Mamaroneck, New York (the Court), as of and for the year ended December 31, 2024, and the related note to financial statement, which collectively comprise the Court's financial statement as listed in the table of contents. In our opinion, the financial statement referred to above presents fairly, in all material respects, the cash receipts, cash disbursements and cash balances of the Court as of December 31, 2024 and the respective changes in cash basis financial position for the year then ended in accordance with the cash basis of accounting described in the note to financial statement. Basis for Opinion We conducted our audit in accordance with auditing standards generally accepted in the United States of America(GAAS). Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Court and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Emphasis of Matter-Basis of Accounting We draw attention to the note to financial statement, which describes the basis of accounting. The financial statement is prepared on the cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to that matter. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statement in accordance with the cash basis of accounting described in the note to the financial statements, and determining that the cash basis of accounting is an acceptable basis for the preparation of the financial statement in the circumstances. Management is responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statement that are free from material misstatement, whether due to fraud or error. Page 42 of 608 Auditors' Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statement. In performing an audit in accordance with GAAS, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statement, whether due to fraud or error,and design and perform audit procedures responsive to those risks. Such procedures include examining,on a test basis,evidence regarding the amounts and disclosures in the financial statement. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Court's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statement. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Court's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding,among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit. Williamsville,New York ,2025 2 Page 43 of 608 TOWN OF MAMARONECK, NEW YORK Town Justice Court Statement of Cash Receipts, Cash Disbursements and Cash Balances Year ended December 31, 2024 Justice Justice Brescia Meister Joint Fine Fine Bail Account Account Account Cash receipts: Bail $ - - 2,000 Fines, fees and other 95,272 141,167 - Total cash receipts 95,272 141,167 2,000 Cash disbursements: Remittances to Town of Mamaroneck 98,793 142,167 - Bail refund - - 14,550 Total cash disbursements 98,793 142,167 14,550 Net change in cash balances (3,521) (1,000) (12,550) Cash balances at beginning of year 6,865 11,265 16,675 Cash balances at end of year $ 3,344 10,265 4,125 Cash balances represented by: Amounts due to Town- December dispositions 3,344 10,265 - Undisposed cases - - 4,125 Total cash balances- December 31, 2024 $ 3,344 10,265 4,125 See accompanying note to financial statement. 3 Page 44 of 608 TOWN OF MAMARONECK, NEW YORK Town Justice Court Note to Financial Statement December 31, 2024 Summary of Significant Accounting Policies (a) Basis of Accounting This financial statement was prepared on the cash basis of accounting in accordance with the accounting principles prescribed in the New York State Handbook for Town and Village Justices, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. (b) Deposits and Risk Disclosures Cash and equivalents consist of funds deposited in demand deposit accounts, time deposit accounts and certificates of deposit with original maturities of less than three months. The Town Justice Court's deposits and investment policies follow the Town of Mamaroneck, New York's (the Town) policies. The Town's investment policies are governed by New York State (the State) statutes. The Town has adopted its own written investment policy which provides for the deposit of funds in Federal Deposit Insurance Corporation(FDIC) insured commercial banks or trust companies located within the State. The Town is authorized to use demand deposit accounts, time deposit accounts and certificates of deposit. Permissible investments include obligations of the U.S. Treasury, U.S. Agencies and obligations of the State or its political divisions, and accordingly, the Town's policy provides for no credit risk on investments. Collateral is required for demand deposit accounts, time deposit accounts and certificates of deposit at 100% of all deposits not covered by Federal deposit insurance.. The Town has entered into custodial agreements with the various banks which hold their deposits. These agreements authorize the obligations that may be pledged as collateral. Such obligations include, among other instruments, obligations of the United States and its agencies and obligations of the State and its municipal and school district subdivisions. Custodial credit risk is the risk that in the event of a bank failure, the Town's deposits may not be returned to it. Governmental Accounting Standards Board Statement No.40 directs that deposits be disclosed as exposed to custodial credit risk if they are not covered by depository insurance and the deposits are either uncollateralized, collateralized by securities held by the pledging financial institution or collateralized by securities held by the pledging financial institution's trust department but not in the Town's name. The Town's aggregate bank balances are covered by FDIC insurance at December 31, 2024. The Town was invested only in the above mentioned obligations and, accordingly, was not exposed to any interest rate or credit risk. 4 Page 45 of 608 c m Town of Mamaroneck Town Center FOUNDED 1661 740 West Boston Post Road, Mamaroneck,NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator CC: Tracy Yogman, Town Comptroller Re: 2024 Financial Audit by EFPR Group Date: April 2, 2025 Attached is a memo from Town Comptroller, Tracy Yogman regarding the 2024 Financial Audit. The auditors from EFPR Group will attend the meeting to provide an overview and answer any questions the Board may have. Action Requested: Resolved that the Town Board hereby accepts the Town of Mamaroneck, New York Comprehensive Financial Report for the Fiscal Year ended December 31,2024. Page 46 of 608 v "v t; ' Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 tyogman@townofmamaroneckNY.org Date: April 2, 2025 To: Meredith Robson, Town Administrator From: Tracy Yogman, Town Comptroller Subject: 2024 Financial Audit by EFPR Group General: Attached is the Town of Mamaroneck New York Annual Comprehensive Financial Report for the fiscal year ending December 31, 2024. This is the first year that this comprehensive report is issued in compliance with the Government Finance Officer's Association (GFOA) guidelines. We will be submitting this report to the GFOA for the Certificate of Achievement in Excellence in Financial Reporting Program (COA). This report goes beyond the minimum requirements of generally accepted accounting principles that evidence the transparency and full disclosure of the Town's finances and provides information necessary to assess the Town's financial health. Thomas Smith from EFPR Group will be attending the work session and public session to review the documents with the Town Board. Attachment/s: 2024 Town of Mamaroneck Revised Draft FS 2024 Page 47 of 608 TOWN OF MAMARONECK, NEW YORK Annual Comprehensive Financial Report December 31, 2024 Page 48 of 608 TOWN OF MAMARONECK,NEW YORK Table of Contents Page INTRODUCTORY SECTION Principal Officials Organization Chart ii Letter of Transmittal iii - viii FINANCIAL SECTION Independent Auditors' Report 1 - 4 Management's Discussion and Analysis 5 - 13 Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Position 14 Statement of Activities 15 Governmental Fund Financial Statements: Balance Sheet- Governmental Funds 16 Reconciliation of the Balance Sheet - Governmental Funds to the Statement of Net Position 17 Statement of Revenue,Expenditures and Changes in Fund Balances - Governmental Funds 18 Reconciliation of the Statement of Revenue, Expenditures and Changes in Fund Balances - Governmental Funds to the Statement of Activities 19 Fiduciary Fund: Statement of Fiduciary Net Position- Custodial Fund 20 Statement of Changes in Fiduciary Net Position- Custodial Fund 21 Notes to Financial Statements 22 - 58 Required Supplementary Information: Schedule of Revenue,Expenditures and Changes in Fund Balance - Budget and Actual - General Fund 59 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget and Actual -Town Outside Village Fund 60 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget and Actual - Special Districts Fund 61 Schedule of Revenue, Expenditures and Changes in Fund Balance -Budget and Actual - Highway Fund 62 Schedule of Changes in the Town's Total OPEB Liability and Related Ratios 63 Schedule of Changes in the Town's LOSAP Liability and Related Ratios 64 Schedule of the Town's Proportionate Share of the Net Pension Asset/Liability 65 Schedule of the Town's Pension Contributions 66 Page 49 of 608 TOWN OF MAMARONECK,NEW YORK Table of Contents, Continued Page Other Supplementary Information: Combining Balance Sheet - Special District Fund 67 Combining Statement of Revenue, Expenditures and Changes in Fund Balances - Special Districts Fund 68 Combining Balance Sheet -Nonmajor Governmental Funds 69 Combining Statement of Revenue,Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds 70 General Fund: Comparative Balance Sheet 71 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 72 Town Outside Villages: Comparative Balance Sheet 73 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 74 Highway Fund: Comparative Balance Sheet 75 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 76 Capital Projects Fund: Comparative Balance Sheet 77 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 78 Project-Length Schedule 79 - 80 Water District Fund: Comparative Balance Sheet 81 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 82 Schedule of Revenue,Expenditures and Changes in Fund Balance- Budget and Actual 83 Sewer District Fund: Comparative Balance Sheet 84 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 85 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget and Actual 86 Page 50 of 608 TOWN OF MAMARONECK, NEW YORK Table of Contents, Continued Page Other Supplementary Information, Continued: Street Lighting District Fund: Comparative Balance Sheet 87 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 88 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget and Actual 89 Refuse and Garbage District Fund: Comparative Balance Sheet 90 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 91 Schedule of Revenue,Expenditures and Changes in Fund Balance - Budget and Actual 92 Ambulance District Fund: Comparative Balance Sheet 93 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 94 Schedule of Revenue,Expenditures and Changes in Fund Balance - Budget and Actual 95 Fire Protection District Fund: Comparative Balance Sheet 96 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 97 Schedule of Revenue,Expenditures and Changes in Fund Balance - Budget and Actual 98 Tri-Municipal Cable T.V. Fund: Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 99 Debt Service Fund: Comparative Balance Sheet 100 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 101 Schedule of Revenue, Expenditures and Changes in Fund Balance -Budget and Actual 102 Section 8 Housing Assistance Fund: Comparative Balance Sheet 103 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 104 Page 51 of 608 TOWN OF MAMARONECK,NEW YORK Table of Contents, Continued Page STATISTICAL SECTION Financial Trends: Net Position by Component - Last Ten Fiscal Years 105 Changes in Net Position- Last Ten Fiscal Years 106 Fund Balances of Governmental Funds - Last Ten Fiscal Years 107 Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years 108 Revenue Capacity: Assessed Value and Estimated Actual Value of Taxable Property- Last Ten Fiscal Years 109 Direct and Overlapping Property Tax Rates Per$1,000 of Assessed Valuation- Last Ten Fiscal Years 110 Principal Taxpayers - Current Year and Nine Years Ago 111 Property Tax Levies and Collections -Last Ten Fiscal Years 112 Debt Capacity: Ratios of Outstanding Debt by Type - Last Ten Fiscal Years 113 Net Ratios of General Bonded Debt Outstanding 114 Direct and Overlapping Governmental Activities Debt 115 Legal Debt Margin Information- Last Ten Fiscal Years 116 Demographic and Economic Information: Demographic Statistics - Last Ten Fiscal Years 117 Principal Employers - Current Year and Nine Years Ago 118 Operating Information: Full-Time Equivalent City Government Employees by Function - Last Ten Fiscal Years 119 Operating Indicators by Function/Program- Last Ten Fiscal Years 120 - 121 Capital Asset Statistics by Function/Program- Last Ten Fiscal Years 122 FEDERAL AWARDS SECTION Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 123 - 124 Independent Auditors' Report on Compliance for Each Major Program and Report on Internal Control Over Compliance Required by the Uniform Guidance 125 - 127 Schedule of Expenditures of Federal Awards 128 Notes to Schedule of Expenditures of Federal Awards 129 Schedule of Findings and Questioned Costs 130 Status of Prior Year Audit Findings 131 * * * * * Page 52 of 608 INTRODUCTORY SECTION Page 53 of 608 TOWN OF MAMARONECK, NEW YORK PRINCIPAL 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 and 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 Page 54 of 608 04- Town of Mamaroneck ((t,om Town Center '' 740 West Boston Post Road,Mamaroneck,NY 10543-3353 TEL: 914/381-7860 FAX: 914/3 81-2110 TEL: 914/381-7860 FAX: 914/381-2110 , 2025 The Honorable Supervisor and Town Board Citizens of the Town of Mamaroneck,New York: Submitted herewith is the Annual Comprehensive Financial Report (ACFR) of the Town of Mamaroneck,New York(the Town) for the year ended December 31, 2024. Management assumes full responsibility for the completeness and reliability of the information contained in this report, based upon a comprehensive framework of internal control that it has established for this purpose. Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free of any material misstatements. Management asserts that to the best of our knowledge and belief, this ACFR is complete and reliable in all material aspects. The Town's financial statements have been audited by EFPR Group, CPAs, PLLC, a firm of licensed certified public accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the Town for the year ended December 31, 2024 are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering unmodified opinions that the Town's basic financial statements for the year ended December 31, 2024 are fairly presented in accordance with accounting principles generally accepted in the United States (GAAP). The independent auditor's report is presented as the first component of the financial section of this report. Management's discussion and analysis (MD&A) immediately follows the independent auditor's report and provides a narrative introduction, overview and analysis of the basic financial statements. MD&A complements this letter of transmittal and should be read in conjunction with it. This report has also been prepared and organized to meet the requirements of the Government Finance Officers Association's (GFOA) Certificate of Achievement for Excellence in Financial Reporting program. In accordance with those guidelines the report is presented with four major sections: Introductory, Financial, Statistical and Federal Awards Section. iii Page 55 of 608 Profile of the Town of Mamaroneck, New York 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. Today, the Town, 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 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 (the Villages) 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 including police, fire, sanitation, building 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 elects its own officials, adopts its own laws, and manages its own finances under the direction of a Supervisor and four Town Board members. The Supervisor is elected for a two- year term and the Town Board members for four years. The Town Board appoints a Town Administrator to manage the government and carry out the policy directives of the Town Board. 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. Established in 1661, the Town 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 Village of Mamaroneck section. The Village of Larchmont and the unincorporated Town were, and largely remains residential. The unincorporated Town has slightly over two miles of shoreline, a culturally diverse population, an award-winning school system, recreation facilities, easy access to New York City and a full range of housing options,making the Town a great place to live, work, relax and enjoy life. Within its 5.7 square miles, 44 miles of streets and roads, 58 miles of sanitary sewer lines, 15 miles of storm drains and 1,211 streetlights are maintained. The present Town Center, dedicated in 1963, was originally constructed in 1906 to serve as Mamaroneck High School. Town Center serves as the administrative hub for the Town. The Town also has a police station, one fire station, a park and playground, swimming pool, ice rink, fields and recreational facilities encompassing nearly 3 acres within the Town, a Senior Citizen Center, 4 public parking structures or lots, a highway garage and traffic sign shop. iv Page 56 of 608 The Town serves a population of 31,758 according to the U.S. Census Bureau, Quickfacts (https://www.census.gov/quickfacts/fact/table/mamaronecktownwestchestercountynewyork,US/ PST045224). The census also reports median income per capita for the Town of$111,707 and median household income of$161,504. Based on the most recent sales data, the average sales price of homes in the Town is $1,651,000, well above the state-wide average. The Town Administrator is appointed by the Town Board and is responsible for planning, implementing and budgeting the delivery of Town services, programs and capital projects and executes Town Board policies and directives. The Town Administrator also serves as an advisor to the Town Board and develops recommendations and alternatives leading toward the preservation and enhancement of the Town's physical and economic conditions as well as its social, recreational and cultural vitality. The Town provides a full range of services. General government services include vital statistics (birth, marriage and death certificates), licenses, elections, tax collection services for the Mamaroneck School District and the County of Westchester as well as the Town, and a myriad of administrative functions. Public safety is provided through full-time police and fire departments and ambulance services. Community environment services include community planning, engineering, building inspection, emergency disaster, street maintenance, snow removal, street lighting, off-street parking, maintenance of sewers and drains, street cleaning, refuse disposal and recycling, and street tree maintenance. 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. The Town 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. There is something for all of our community residents. There are two School Districts within the boundaries of the Town. Both the Mamaroneck Union Free School District and the Scarsdale Union Free School District are independent organizations with a separately elected board and adopted budget. The Districts prepare their own financial statements and, as such, are not reflected in the Town's report. The Town does provide tax collection services for the Mamaroneck Union Free School District and the small portion of the Town that falls within the Scarsdale Union Free School District boundaries. The annual budget serves as the foundation for the Town's financial planning and control. When adopted, it becomes an operational and fiscal guideline for the ensuing year. It is prepared pursuant to Town Legislative requirements, policy direction from the Supervisor and Town Board and a set of budget strategies developed by the Town Administrator and the administrative staff. Objectives and performance measures are established and tracked for each department. Budgetary control is at the function level of expenditures. Additional information on the v Page 57 of 608 budgetary process is provided in Note 2 of the notes to financial statements. The Town has maintained a credit rating of Aaa from Moody's Investors Service press release dated August 31, 2024. Following adoption of the budget, the Town Budget Policy establishes procedures for amendments during the fiscal year and processing transfers between appropriations. Amendments to the budget, which increase overall spending, must be formally adopted by resolution of the Town Board. Transfers from the contingent fund, or from one budget unit to another budget unit of over $10,000, must be approved by the unanimous consent of the Town Board. Transfers from one item to another item in the same budget unit may be made by the Town Administrator or Comptroller except that the Town Administrator does not have the authority to transfer any item that increases the authorized salary amounts. Factors Affecting Financial Condition The Town is subject to the provisions of the New York State "tax cap" legislation enacted in 2012, whose formula restricts the increase in the property tax levy to no more than 2% or the rate of inflation, whichever is less (subject to override by at least 5 of the 7 voting councilmembers). This restriction on property tax growth places an additional burden on our ability to provide services and maintain facilities within available resources. At this time, the Town's fund balance is healthy and is working towards stabilization of appropriated fund balance amounts to allow for even greater flexibility during difficult years and 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. In addition, the Town's exceptional wealth levels and housing values form a foundation which can more effectively weather the financial storms that may occur. The Town must respond to this adversity by creating a financial plan that will maintain the delivery of our basic services without placing an onerous burden on our taxpayers. Thus, the information presented in the financial statements is best understood when it is considered in light of the specific environment in which the Town operates. Local Economy The Town has many positive attributes that contribute to its reputation as one of the oldest communities in the County of Westchester with a vibrant community and a solid financial base, including: • A strong and growing housing stock having a market value of over$10 billion in 2024; • A property tax collection rate in excess of 99%, one of the highest in New York State; • An excellent school system. As a suburb of New York City, the Town's residential housing stock remains a key component of the Town's financial strength. For the most recent calendar year, the Town Assessor's data reveals that 503 homes were sold. Sales prices ranged from $355,000 to $7.2 million. The vi Page 58 of 608 average sales price of homes increased by over 7% over the previous twelve months to $1,651,000. The economic strength of the Town is further supported by its transportation infrastructure. The Town is accessible by rail, road and air links. Metro-North passenger trains run frequently to Grand Central Terminal in New York City. Amtrak passenger service is also available. An extensive network of highway facilities includes the New York State Thruway, the New England Thruway, and the Hutchinson River Parkway. The Town is in close proximity to three major airports: LaGuardia Airport, JFK International Airport and Westchester County Airport. Long-term Financial Planning The Town's Comprehensive Plan has been adopted in 2024 that 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. The 2025 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. Relevant Financial Policies The Town's annual budget document incorporates a series of financial policies designed to ensure the continued fiscal health of the Town. Included in that document are guidelines on staffing levels, expenditure growth, fund balance, debt management, enterprise fund operations, fees, self-insurance reserves and property tax rates. The Town also maintains an investment policy adopted by the Town Board that complies with Section 10 and 11 of the New York State General Municipal Law, which emphasize a conservative financial approach to the investment of municipal funds and collateralization of deposits in excess of Federal Deposit Insurance Corporation coverage. The Town's investment policy is reviewed annually and amended as needed or desired. The Town maintains a procurement policy adopted by the Town Board in accordance with Section 104-b of the New York State General Municipal Law. This policy outlines all bidding and procurement procedures that Town departments must adhere to when purchasing goods and services. The Town procures conventional insurance for general liability, excess liability, law enforcement, public officials' liability, automobile, crime, and property coverage. An actuarial study is performed annually to ensure that insurance resources are sufficient to fund current and anticipated claims. The Town continually assesses its risks to determine the appropriate mix of self-insurance retention and policy coverage. The Town prepares its budgets with these financial policies in mind and maintains aggressive and effective budgetary controls to ensure compliance with these documents. Quarterly budget reports are presented to the Town Board to apprise elected officials of any major variances that vii Page 59 of 608 may arise. The Town does not foresee any issues with its ability to comply with the current guidelines in the implementation of its near and long-teen initiatives. Awards The Town also received the GFOA's Distinguished Budget Presentation Award for its annual budget document for the year ended December 31, 2023. This is the highest form of recognition in governmental budgeting and represents the commitment of the governing body and staff to meet the nationally recognized criteria. We are proud that the budget is a transparent document that provides financial information to our citizens. Acknowledgements The preparation of this report would not have been possible without the efficient and dedicated services of the finance department staff, the guidance of our independent auditors, EFPR Group, CPAs, PLLC, and the assistance of all Town departments concerning information specific to their operations. Our gratitude is extended to the Town Administrator, Supervisor and Town Board for their continued leadership and support in enhancing the financial integrity of the Town and who continuously strive to enhance the quality of life for our citizens. Most importantly, our heartfelt thanks go to our citizens and residents, for giving us the opportunity to serve this fine Town. Respectfully submitted, "<tit-ed 4/. Tracy Yogman, CPA Comptroller& Receiver of Taxes Town of Mamaroneck,New York viii Page 60 of 608 FINANCIAL SECTION Page 61 of 608 ^EFPRGROUP CPAs Certified Public Accountants 6390 Main Street,Suite 200 Williamsville,New York 14221 P 716.634.0700 TF 800.546.7556 w EFPRadvisory.com INDEPENDENT AUDITORS' REPORT The Honorable Supervisor and Town Board Town of Mamaroneck, New York Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities,the discretely presented component unit, each major fund, and the aggregate remaining fiend information of the Town of Mamaroneck, New York (the Town), as of and for the year ended December 31,2024, and the related notes to financial statements, which collectively comprise the Town's basic financial statements as listed in the table of contents. In our opinion,based on our audit and the report of the other auditors,the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the Town, as of December 31, 2024, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. We did not audit the financial statements of the component unit, which represent 100% of the assets, net position and revenue of the discretely presented component unit. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for the Authority, is based solely on the report of other auditors. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards,issued by the Comptroller General of the United States. The financial statements of the discretely presented component were not audited in accordance with Government Auditing Standards. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Town and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Page 62 of 608 Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements,management is required to evaluate whether there are conditions or events,considered in the aggregate,that raise substantial doubt about the Town's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Auditors' Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS and Government Auditing Standards, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error,and design and perform audit procedures responsive to those risks. Such procedures include examining,on a test basis,evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Town's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding,among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control- related matters that we identified during the audit. 2 Page 63 of 608 Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and the additional information as listed in the table of contents on pages 59 through 66 be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town's basic financial statements. The accompanying other supplementary information on pages 67 through 104 and schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the other supplementary information and schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Infoiivation Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditors' report thereon. Our opinions on the basic financials statements do not cover the other information, and we do not express an opinion or anu form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If,based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. 3 Page 64 of 608 Other Reporting, Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated 2025 on our consideration of the Town's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Town's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Town's internal control over financial reporting and compliance. Williamsville,New York , 2025 4 Page 65 of 608 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis December 31, 2024 Introduction As management of the Town of Mamaroneck,New York(the Town),we offer readers of the Town's financial statements this narrative overview and analysis of the financial activities of the Town for the year ended December 31, 2024. It should be read in conjunction with the basic financial statements,which immediately follow this section, to enhance understanding of the Town's financial performance. Financial Highlights Key financial highlights for year ended December 31, 2024 are as follows: • As of the close of the current year,the Town's governmental funds reported combined ending fund balances of$52,868,430, an increase of$8,247,135 from the prior year. The increase in fund balance is primarily the result of a new bond issuance in the current year. • At the end of the current year, the total fund balance for the General Fund was $8,650,086 or 54%of total General Fund expenditures and other financing uses for 2024. The total General Fund fund balance consists of$252,857 (nonspendable), $351,846 (restricted), $1,227,909 (assigned) and $6,817,474 (unassigned). • Total fund balance for the Town Outside Villages Fund was $5,766,967 or 31% of total fund expenditures and other financing uses for 2024. • Total fund balance for Special Districts Funds is$5,696,109 or 46%of total fund expenditures and other financing uses for 2024. • The Town adopted a formal fund balance policy and surplus recovery plan on March 20,2013 which prescribes that a minimum of 15% to 25% of the subsequent year's budgeted appropriations be retained. The percentages at December 31, 2024, in most cases, are within the range of or exceed the surplus levels that are consistent with the Town's policy. • The Town, along with other municipalities, and the Westchester Joint Water Works entered into a settlement agreement. The settlement agreement resulted in an estimated total cost to the Town of$18,247,677, $395,377 of which was paid in fines. The remaining $17,852,300 is a liability on the statement of net position for future costs expected resulting from capital projects required by the settlement agreement. • On the government-wide financial statements,the liabilities and deferred inflows of resources of the primary government, which is reported separately from the component unit, the Town of Mamaroneck Housing Authority (the Authority), for which the Town is financially accountable, exceeded its assets and deferred outflows of resources at the close of the most recent year by $ . Of this amount,the unrestricted net position, which is available to meet the ongoing obligations of the Town, is reported as a deficit in the amount of $ due primarily from the required accrual in accordance with the provisions of Governmental Accounting Standards Board (GASB) Statement No. 75 -"Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions,"of$ 5 Page 66 of 608 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued Overview of Financial Statements This discussion and analysis is intended to serve as an introduction to the Town's basic financial statements. The basic financial statements include three components: 1) government-wide financial statements,2)fund financial statements and 3)notes to financial statements. This report also includes supplementary information as listed in the table of contents. Government-Wide Financial Statements The government-wide financial statements are designed to provide the readers with a broad overview of the Town's finances in a manner similar to a private-sector business. The Authority is a legally separate component unit of the primary government for which the Town is financially accountable. The financial information for the Authority is reported separately (discretely presented) from the financial information presented for the primary government. The reader may refer to the component unit's separately issued financial statements for additional information. The statement of net position presents information on all of the Town's assets and deferred outflows of resources and liabilities and deferred inflows of resources, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator as to whether the financial position of the Town is improving or deteriorating. The statement of activities presents information reflecting how the Town's net position changed during the most recent year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenue and expenses are reported in this statement for some items that will result in cash flows in future fiscal periods (for example, uncollected taxes and earned but unused vacation leave and other postemployment benefit obligations). The government-wide financial statements distinguish functions of the Town that are principally supported by taxes and intergovernmental revenue (governmental activities). The governmental activities of the Town include general government support, public safety, health, transportation, economic assistance and opportunity, culture and recreation, home and community services and interest. The government-wide financial statements can be found immediately following this discussion and analysis. 6 Page 67 of 608 TOWN OF MAMARONECK,NEW YORK Management's Discussion and Analysis, Continued Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The Town, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related and legal requirements. All of the funds of the Town can be divided into two categories: governmental funds and fiduciary funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements,governmental fund financial statements focus on near-term inflows and outflows of spendable resources,as well as on balances of spendable resources available at the end of the year. Such information may be useful in evaluating a government's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental funds' balance sheet and the governmental funds' statement of revenue,expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The Town maintains twelve individual governmental funds. Information is presented separately in the governmental funds' balance sheet and in the governmental funds' statement of revenue, expenditures and changes in fund balances for the General Fund, Town Outside Villages Fund, Special Districts Fund (Water, Sewer, Street Lighting, Refuse and Garbage, Ambulance and Fire Protection District), Highway Fund and Capital Projects Fund, which are considered to be major funds. Data for the two nonmajor governmental funds (Debt Service Funds and Section 8 Housing Assistance Fund) are combined into a single aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The Town adopts an annual appropriation budget for its General Fund,Town Outside Villages Fund, Special Districts Fund and Highway Fund which are major funds. A budgetary comparison statement has been provided for these funds within the basic financial statements to demonstrate compliance with the respective budgets. An annual budget is also adopted for the Debt Service Fund which is a nonmajor fund. 7 Page 68 of 608 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the Town's programs. Resources are held in the Custodial Fund by the Town purely in a custodial capacity, primarily to account for real property taxes collected for other governments. The financial statements for the governmental and fiduciary funds can be found in the basic financial statements section of this report. Notes to Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to financial statements are located following the basic financial statements section of this report. Government-wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of the Town's financial position. In the case of the Town, liabilities and deferred inflows of resources exceeded assets and deferred outflows of resources by ($45,995,178)at the close of the current fiscal year. 2024 2023 Current assets $ 60,898,914 51,908,127 Noncurrent assets 79,248,600 71,745,160 Total assets 140,147,514 123,653,287 Deferred outflows of resources 22,158,625 28,383,195 Current liabilities 9,811,315 8,148,274 Noncurrent liabilities 172,777,959 153,141,159 Total liabilities 182,589,274 161,289,433 Deferred inflows of resources 25,520,966 25,154,750 Net position: Net investment in capital assets 39,515,184 34,830,193 Restricted 3,518,423 2,250,007 Unrestricted(deficit) (89,028,785) (71,487,901) Total net position(deficit) $ (45,995,178) (34,407,701) 8 Page 69 of 608 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued Total assets increased in governmental activities by $16,494,227 from the prior year due to increased investment balances and capital asset additions. Noncurrent liabilities increased by $19,636,800 from the previous year for governmental activities primarily due to the issuance of a new bond and the judgement liability from the settlement agreement. Net investment in capital assets, net of accumulated depreciation and less any outstanding debt used to acquire those assets of$39,515,184. The Town uses these assets to provide services to citizens. Consequently, these assets cannot be used for future spending. Although the Town's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since capital assets cannot be used to liquidate these liabilities. $3,518,423 of the Town's net position is restricted for various purposes (future capital projects, debt service, and trusts). The restricted net position represents resources that are subject to external restrictions on how they may be used. The restrictions are as follows: Restricted Net Position 2024 2023 Future capital projects $ 351,846 342,293 Debt service 1,360,745 203,258 Pension benefits - fie district 1,805,832 1,704,456 Total assets $ 3,518,423 2,250,007 9 Page 70 of 608 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued The remaining balance of net position, representing unrestricted net position of ($89,028,785) is reported as a deficit as a result of having long-term commitments including compensated absences, OPEB obligations and pensions that are greater than currently available resources. Payments of these liabilities will be budgeted in the year that actual payment will be made. Change in Net Position 2024 2023 Program revenue: Charges for services $ 10,230,775 9,699,162 Operating grants and contributions 1,754,182 5,198,206 Capital grants and contributions 3,404,225 1,239,499 General revenue: Real property taxes 31,971,386 30,306,263 Real property tax items 1,030,921 984,811 Nonproperty tax items 3,731,317 3,768,043 Use of money and property 3,491,062 2,254,393 Sale of property and compensation for loss 200,021 235,649 Miscellaneous 499,743 360,665 Total revenue 56,313,632 54,046,691 Program expenses: General government support 8,611,843 8,814,492 Public safety 17,571,419 16,598,320 Health 2,668,137 2,494,698 Transportation 6,767,746 6,458,193 Economic assistance and opportunity 933,098 1,011,115 Culture and recreation 5,926,558 5,820,190 Home and community services 5,940,313 9,946,607 Interest on long-term debt 1,629,695 1,129,499 Total expenses 50,048,809 52,273,114 Extraordinary item 17,852,300 - Change in net position (11,587,477) 1,773,577 Net position at beginning of year (34,407,701) (36,181,278) Net position at end of year $ (45,995,178) (34,407,701) 10 Page 71 of 608 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued Governmental activities decreased the Town's net position by $11,587,477 for the year ended December 31, 2024. Total revenue for the year ended December 31, 2024 from governmental activities totaled $56,313,632. Real property taxes of $31,971,386 represent the largest revenue source (57%). Governmental activities expenses of the Town totaled$50,048,809. The largest components of these expenses are in the areas of public safety(35%),general government support(17%)and transportation (14%). Financial Analysis of the Town's Funds As noted earlier,the Town uses fund accounting to ensure and demonstrate compliance with finance- related legal requirements. Governmental Funds The focus of the Town's governmental funds is to provide information on near-term inflows,outflows and balances of spendable resources. Such information is useful in assessing the Town's financing requirements. In particular,unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the year. As of the end of the current year, the Town's governmental funds reported combined ending fund balance of$52,868,430, an increase of$8,247,135 compared to last year's ending fund balance of $44,621,295. The nonspendable fund balance component of $1,361,165 consists of amounts representing prepaid expenditures. Prepaid expenditures have been established primarily to account for a portion of the State retirement and liability insurance payments made in advance. Fund balance of$26,679,033 is restricted for special revenue funds, capital projects and debt service. The assigned fund balance classification aggregate of$18,010,758, consisting primarily of amounts designated to balance the fiscal 2025 budget and carry over encumbrances of $1,227,909 in the General Fund; $911,834 in the Town Outside Villages Fund, $233,767 in the Special Districts Funds and $287,742 in the Highway Fund and amounts available to be used at the Town's discretion in funds other than the General Fund; $4,205,573 in the Town Outside Villages Fund; $2,652,579 in the Highway Fund, $3,354,816 in the Special Districts Funds and $5,136,538 in nonmajor funds. The remaining fund balance of$6,817,474 is unassigned and represents the remaining positive fund balance in the General Fund. The General Fund is the primary operating fund of the Town. At the end of the current year, unassigned fund balance of the General Fund was $6,817,474,representing 79% of the total General Fund balance of$8,650,086. This is an increase over the prior year,when the total fund balance was $8,571,775. The Town Outside Villages Fund's total fund balance at the end of the year was $5,766,967, a decrease of$272,221 from the previous year. 11 Page 72 of 608 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued The Special Districts Fund's total fund balance at the end of the current year was $5,696,109, an increase of$181,906 from the previous year. This represents decreases in the Water District fund, the Sewer District fund and the Street Lighting fund and offset by increases in the Fire Protection District fund,the Refuse and Garbage District fund, and the Ambulance District fund. The Capital Projects Fund reflects a fund balance of$23,160,610 at the end of the current year, an increase of$5,630,121 from the previous year. The Town issued new long term debt of$12,116,500 in the form of serial bonds to fund all currently authorized capital projects during the year ended December 31, 2024. General Fund Budgetary Information Generally, budget amendments fall into one of three categories: 1) amendments made to adjust the estimates that are used to prepare the original budget ordinance once exact information is available; 2) amendments made to recognize new funding amounts from external sources, such as Federal and State grants; and 3) increases in appropriations that become necessary to maintain services. Capital Assets The Town's capital assets for its governmental activities as of December 31, 2024, amounted to $79,248,600 (net of accumulated depreciation). These capital assets includes land, buildings and improvements,machinery and equipment, infrastructure and construction-in-progress. Capital Assets (Net of Accumulated Depreciation) 2024 2023 Land $ 4,031,660 4,031,660 Construction-in-progress 4,018,273 2,655,302 Buildings and improvements 22,512,437 22,854,597 Machinery and equipment 7,071,904 7,245,803 Infrastructure 41,614,326 34,957,798 Total $79,248,600 71,745,160 Long-Term Debt and Short-Term Capital Borrowings At the end of the current year, the Town had total bonded debt outstanding of $60,536,500. As required by State Law, all bonds issued by the Town are general obligation bonds,backed by the full faith and credit of the Town. During the year ended December 31, 2024, the Town paid $3,651,300 in principal on outstanding long-term obligations and issued $12,116,500 in long-term obligations in the form of serial bonds in order to fund various capital projects. 12 Page 73 of 608 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued The Town is estimating that $17,852,300 will be incurred for its future costs of the settlement agreement. This is subject to change based on unanticipated construction costs. Economic Factors and Next Year's Budget and Rates The following economic factors currently affect the Town and were considered in developing the 2025 fiscal year budget. • The Town has the lowest unemployment rate in Westchester County for a Town and as a result a high tax collection rate. • Slowing housing market • A tax levy increase of 8.61%to fund increases in recurring expenditure obligations. • On the expenditure side, increases in State mandated costs such as health insurance and pension costs, capital project needs, cyber security and Townwide technology needs and supply chain challenges. Requests for Information This financial report is designed to provide a general overview of the Town's finances for all those with an interest in the government's finances. Questions concerning any of the information provided in this report or request for additional financial information should be addressed to Meredith Robson -Town Administrator or Tracy Yogman-Town Comptroller, Town of Mamaroneck, 740 W. Boston Post Road, Mamaroneck,New York 10543. 13 Page 74 of 608 TOWN OF MANLARONECK,NEW YORK Statement of Net Position December 31,2024 Component Unit Mamaroneck Governmental Housing Assets Activities Authority Current assets: Cash and equivalents-unrestricted $ 1,393,741 - Cash and equivalents-restricted - - Investments 52,375,293 - Receivables: Accounts 1,069,831 - Taxes,net 943,974 - Due from other governments 392,373 - State and Federal aid 1,044,150 - Lease 2,318,387 - Rents - - Prepaid expenses 1,361,165 - Tenant security deposits - - Total current assets 60,898,914 - Capital assets: Not being depreciated 8,049,933 - Being depreciated 71,198,667 Total capital assets 79,248,600 - Total assets 140,147,514 - Deferred Outflows of Resources Deferred charge on refunding bonds 316,165 - Pension related-retirement systems 11,293,158 - Pension related-length of service award program 649,219 - OPEB 9,900,083 Total deferred outflows of resources 22,158,625 - Liabilities Current liabilities: Accounts payable 3,168,073 - Accrued liabilities 736,060 - Deposits payable 750,383 - Tenant security deposits payable - - Unearned revenue 311,349 - Accrued interest payable 478,708 - Bonds payable 4,171,500 - Unamortized bond premiums 195,242 - Lease payable - - Total current liabilities 9,811,315 - Noncurrent liabilities: Bonds payable 56,365,000 - Unamortized bond premiums 2,478,449 - Lease payable - - Compensated absences 381,397 Net pension liability-ERS-proportionate share 3,616,982 Net pension liability-PFRS-proportionate share 7,576,848 Net pension liability-length of service award program 1,826,357 - Total OPEB liability 82,680,626 - Judgement 17,852,300 Total noncurrent liabilities 172,777,959 Total liabilities 182,589,274 - Deferred Inflows of Resources Lease 2,177,693 - Pension related-retirement systems 4,170,471 - Pension related-length of service award program 957,943 - OPEB 18,214,859 - Total deferred inflows of resources 25,520,966 Net Position Net investment in capital assets 39,515,184 - Restricted 3,518,423 - Unrestricted(deficit) (89,028,785) - Total net position(deficit) $ (45,995,178) See accompanying notes to financial statements. 14 Page 75 of 608 TOWN OF MAMARONECK,NEW YORK Statement of Activities Year ended December 31,2024 Net Revenue(Expense) and Changes in Net Position Component Program Revenue Unit Operating Capital Total Mamaroneck Charges for Grants and Grants and Primary Housing Functions/Programs Expenses Services Contributions Contributions Government Authority Primary government: Governmental activities: General government support $ 8,611,843 2,059,626 1,653,210 - (4,899,007) - Public safety 17,571,419 1,105,307 7,725 75,000 (16,383,387) - Health 2,668,137 1,218,373 - - (1,449,764) - Transportation 6,767,746 933,623 2,456 1,029,047 (4,802,620) - Economic assistance and opportunity 933,098 - 76,770 - (856,328) - Culture and recreation 5,926,558. 2,929,355 - - (2,997,203) - Home and community services 5,940,313 1,984,491 14,021 2,300,178 (1,641,623) - Interest on long-term debt 1,629,695 - - - (1,629,695) - Total governmental activities $50,048,809 10,230,775 1,754,182 3,404,225 (34,659,627) - Component unit-Mamaroneck Housing Authority $ - - - - - - General revenue: Real property taxes 31,971,386 - Real property tax items 1,030,921 - Nonproperty tax items 3,731,317 - Use of money and property 3,491,062 - Sale of property and compensation for loss 200,021 - Miscellaneous 499,743 - Total general revenue 40,924,450 - Extraordinary item-judgement expense (17,852,300) - Change in net position (11,587,477) - Net position(deficit)at beginning of year (34,407,701) 2,258,670 Net position(deficit)at end of year $(45,995,178) 2,258,670 See accompanying notes to financial statements. 15 Page 76 of 608 TOWN OF MAMARONECK,NEW YORK Balance Sheet-Governmental Funds December 31,2024 Town Outside Special Capital Nonmajor Total General Villages Districts Highway Projects Governmental Governmental Assets Cash and equivalents $ 1,393,541 - - 200 - - 1,393,741 Investments 50,569,461 - 1,805,832 - - - 52,375,293 Receivables: Accounts 188,857 878,126 2,470 378 - - 1,069,831 Taxes,net 943,974 - - - - - 943,974 Due from other governments 94,747 170 175,493 45,763 76,200 - 392,373 State and Federal aid - 848,354 - - 195,796 - 1,044,150 Lease 2,318,387 - - - - - 2,318,387 Due from other funds - 4,342,946 3,603,319 3,025,361 25,742,132 6,497,283 43,211,041 Prepaid expenditures 252,857 649,560 301,694 157,054 - - 1,361,165 Total assets $ 55,761,824 6,719,156 5,888,808 3,228,756 26,014,128 6,497,283 104,109,955 Liabilities,Deferred Inflows of Resources and Fund Balances Liabilities: Accounts payable 242,312 143,235 74,793 97,177 2,610,556 - 3,168,073 Accrued liabilities 190,258 150,730 117,906 34,204 242,962 - 736,060 Deposits payable 177,109 573,274 - - - - 750,383 Due to other funds 43,211,041 - - - - - 43,211,041 Unearned revenue 226,399 84,950 - - - 311,349 Total liabilities 44,047,119 952,189 192,699 131,381 2,853,518 - 48,176,906 Deferred inflows of resources: Tax revenue 886,926 - - - - - 886,926 Lease 2,177,693 - - - - - 2,177,693 Total deferred inflows of resources 3,064,619 - - - - - 3,064,619 Fund balances: Nonspendable 252,857 649,560 301,694 157,054 - - 1,361,165 Restricted 351,846 - 1,805,832 - 23,160,610 1,360,745 26,679,033 Assigned 1,227,909 5,117,407 3,588,583 2,940,321 - 5,136,538 18,010,758 Unassigned 6,817,474 - - - - - 6,817,474 Total fund balance 8,650,086 5,766,967 5,696,109 3,097,375 23,160,610 6,497,283 52,868,430 Total liabilities,deferred inflows of resources and fund balances $ 55,761,824 6,719,156 5,888,808 3,228,756 26,014,128 6,497,283 104,109,955 See accompanying notes to financial statements. 16 Page 77 of 608 TOWN OF MAMARONECK,NEW YORK Reconciliation of Balance Sheet -Governmental Funds to the Statement of Net Position December 31, 2024 Total Governmental Fund Balances $ 52,868,430 Amounts reported for Governmental Activities in the statement of net position are different because: Capital assets, net of accumulated depreciation used in Governmental Activities are not financial resources and, therefore, are not reported in the funds. Capital assets-nondepreciable $ 8,049,933 Capital assets-depreciable 125,348,690 Accumulated depreciation (54,150,023) 79,248,600 Differences between expected and actual experiences, assumption changes and net differences between projected and actual earnings and contributions subsequent to the measurement date for the postretirement benefits (pension and OPEB) are recognized as deferred outflows of resources and deferred inflows of resources on the statement of net position. Deferred outflows of resources-pensions 11,293,158 Deferred outflows of resources-length of service award program 517,228 Deferred outflows of resources-OPEB 9,900,083 Deferred inflows of resources-pensions (4,170,471) Deferred inflows of resources-length of service award program (1,017,029) Deferred inflows of resources-OPEB (18,214,859) (1,691,890) Other long-term assets that are not available to pay for current period expenditures and, therefore, are either deferred or not reported in the funds-real property taxes. 886,926 Estimated long-term costs of the Westchester Joint Water Works filtration plant and related costs is a liability on the statement of net position but does not incur current economic resources. (17,852,300) Long-term liabilities that are not due and payable in the current period are not reported in the funds. Accrued interest payable (478,708) General obligation bonds payable (60,536,500) • Compensated absences (381,397) Net pension liability-ERS -proportionate share (3,616,982) Net pension liability-PFRS-proportionate share (7,576,848) Total pension liability-length of service award program (1,826,357) Total OPEB liability (82,680,626) (157,097,418) Governmental funds report the effect of premiums, discounts, and refundings and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. Deferred amount on refunding 316,165 Premium on general obligation bonds (2,673,691) (2,357,526) Net Position of Governmental Activities $ (45,995,178) See accompanying notes to financial statements. 17 Page 78 of 608 TOWN OF MAMARONECK,NEW YORK Statement of Revenue,Expenditures and Changes in Fund Balances-Governmental Funds Year ended December 31,2024 Town Outside Special Capital Nomnajor Total General Villages Disticts Highway Projects Governmental Governmental Revenue: Real property taxes $ 6,185,318 10,826,939 8,876,189 6,064,262 - - 31,952,708 Real property tax items 1,030,921 - - - - - 1,030,921 Nonproperty tax items - 3,731,317 - - - - 3,731,317 Departmental income 3,525,541 1,319,116 3,007,309 - - - 7,851,966 Intergovernmental charges 7,400 - 149,785 508,831 - - 666,016 Use of money and property 1,348,099 361,407 220,424 160,909 - 1,400,223 3,491,062 Licenses and permits 73,520 1,400,284 - - - - 1,473,804 Fines and forfeitures 236,439 2,550 - - - - 238,989 Sale of property and compensation for loss 22,311 46,617 37,640 101,567 - - 208,135 State aid 1,347,547 74,998 - - 2,570,973 - 3,993,518 Federal aid 323,912 7,725 - - 833,252 - 1,164,889 Miscellaneous 267,254 2,709 2 - 229,778 - 499,743 Total revenue 14,368,262 17,773,662 12,291,349 6,835,569 3,634,003 1,400,223 56,303,068 Expenditures: General government support 4,459,656 1,485,511 - - - - 5,945,167 Public safety - 8,018,382 2,403,716 - - - 10,422,098 Health 265,919 99,100 1,509,118 - - - 1,874,137 Transportation 7,054 19,305 173,035 3,541,769 - - 3,741,163 Economic assistance and opportunity 487,967 - - - - - 487,967 Culture and recreation 3,121,700 1,508,635 - - - - 4,630,335 Home and community services 177,795 620,007 2,812,884 - - 880,861 4,491,547 Employee benefits 2,926,613 5,892,946 2,335,374 1,661,970 - 2,016 12,818,919 Debt service: Principal 480,000 - - - - 3,651,300 4,131,300 Interest 21,600 - - - - 1,558,224 1,579,824 Capital outlay - - - - 11,131,207 - 11,131,207 Total expenditures 11,948,304 17,643,886 9,234,127 5,203,739 11,131,207 6,092,401 61,253,664 Excess(deficiency)of revenue over expenditures 2,419,958 129,776 3,057,222 1,631,830 (7,497,204) (4,692,178) (4,950,596) Other financing sources(uses): Bond issuance - - - - 12,116,500 - 12,116,500 BANs redeemed from appropriations - - - - 480,000 - 480,000 Issuance premium - - - - 360,900 240,331 601,231 Transfers in 1,772,136 771,528 282,664 110,015 4,424,146 6,772,447 14,132,936 Transfers out (4,113,783) (1,173,525) (3,157,980) (1,433,427) (4,254,221) - (14,132,936) Total other financing sources(uses) (2,341,647) (401,997) _(2,875,316) (1,323,412) 13,127,325 7,012,778 13,197,731 Net change in fund balance 78,311 (272,221) 181,906 308,418 5,630,121 2,320,600 8,247,135 Fund balances at beginning of year 8,571,775 6,039,188 5,514,203 2,788,957 17,530,489 4,176,683 44,621,295 Fund balances at end of year $ 8,650,086 5,766,967 5,696,109 3,097,375 23,160,610 6,497,283 52,868,430 See accompanying notes to financial statements. 18 Page 79 of 608 TOWN OF MAMARONECK,NEW YORK Reconciliation of the Statement of Revenue, Expenditures and Changes in Fund Balances-Governmental Funds to the Statement of Activities Year ended December 31, 2024 Net change in fund balances-Total Governmental Funds $ 8,247,135 Amounts reported for Governmental Activities in the Statement of Activities are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. Capital outlay $10,933,667 Disposals (8,114) Depreciation expense (3,422,113) 7,503,440 Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds - real property taxes. 18,678 Bond proceeds provides current financial resources to governmental funds, but issuing debt increases long-term liabilities in the statement of net position. Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. Also, governmental funds report the effect of premiums, discounts and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. General obligation bonds issued (12,116,500) Issuance premium (601,231) Principal paid on general obligation bonds 3,651,300 (9,066,431) Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. Accrued interest (187,732) Judgement expense (17,852,300) Compensated absences (56,224) Changes in pension asset and related deferred outflows and inflows of resources-ERS (587,616) Changes in pension liability and related deferred outflows and inflows of resources-PFRS (357,847) Changes in pension liability and related deferred outflows and inflows of resources-LOSAP (18,049) Changes in total OPEB liability and related deferred outflows and inflows of resources 631,608 Amortization of loss on refunding bonds and issuance premium 137,861 (18,290,299) Change in Net Position of Governmental Activities $(11,587,477) See accompanying notes to financial statements. 19 Page 80 of 608 TOWN OF MAMARONECK,NEW YORK Statement of Fiduciary Net Position Custodial Fund December 31, 2024 Assets: Cash and equivalents $ 19,820,095 Real property taxes receivable for other governments 47,005,435 Total assets $ 66,825,530 Liabilities - due to other governments $ 66,825,530 See accompanying notes to financial statements. 20 Page 81 of 608 TOWN OF MAMARONECK,NEW YORK Statement of Changes in Fiduciary Net Position Custodial Fund Year ended December 31, 2024 Additions-real property taxes collected for other governments $185,736,284 Deductions - payments of real property taxes to other governments 185,736,284 Change in fiduciary net position - Fiduciary net position at beginning of year - Fiduciary net position at end of year $ - See accompanying notes to financial statements. 21 Page 82 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements December 31, 2024 (1) Summary of Significant Accounting Policies The Town of Mamaroneck, New York (the Town) was established in 1661 and operates in accordance with Town Law and the various other applicable laws of the State of New York (the State). The Town Board is the legislative body responsible for overall operation. The Town Administrator serves as the chief executive officer and the Town Comptroller serves as the chief financial officer. The Town provides the following services to its residents: public safety, health, transportation, economic assistance and opportunity, culture and recreation, home and community services and general administrative support. The financial statements of the Town have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) as applied to governmental units and the Uniform System of Accounts as prescribed by the State. The Governmental Accounting Standards Board(GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The Town's significant accounting policies are described below: (a) Financial Reporting Entity The financial reporting entity consists of a) the primary government, which is the Town, b) organizations for which the Town is financially accountable and c)other organizations for which the nature and significance of their relationship with the Town are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete as set forth by GASB. In evaluating how to define the Town, for financial reporting purposes, management has considered all potential component units. The decision to include a potential component unit in the Town's reporting entity was made by applying the criteria set forth by GASB, including legal standing, fiscal dependency and financial accountability. Based upon the application of these criteria, the following individual component unit is included in the Town's reporting entity because of its operational and financial relationship with the Town. The Town of Mamaroneck Housing Authority (the Housing Authority)was organized in July 1992 as a municipal housing authority created and established under the Public Housing Law of the State to provide affordable housing. The members of the Housing Authority's Board are appointed by the Town Board and, therefore, the Town is considered able to impose its will on the Housing Authority. Bonds issued by the Housing Authority are guaranteed by the Town. Since the Housing Authority does not provide services entirely or almost entirely to the Town, the financial statements of the Housing Authority have been reflected as a discretely presented component unit. Complete financial statements of the component unit can be obtained from its administrative office at Town of Mamaroneck Housing Authority, 740 West Boston Post Road, Mamaroneck,New York 10543. 22 Page 83 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (b) Government-Wide Financial Statements The government-wide financial statements (i.e. the Statement of Net Position and the Statement of Activities) report information on all non-fiduciary activities of the primary government as a whole and its component unit. The effect of interfund activity has been removed from these statements. The Statement of Net Position presents the financial position of the Town at the end of its fiscal year. The Statement of Activities demonstrates the degree to which direct expenses of a given function or segment are offset by program revenue. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenue include (1) charges to customers or applicants who purchase, use or directly benefit from goods or services, or privileges provided by a given function or segment and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not identified as program revenue are reported as general revenue. The Town does not allocate indirect expenses to functions in the Statement of Activities. Separate financial statements are provided for governmental funds and fiduciary funds, even though the latter is excluded from the government-wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements. (c) Fund Financial Statements The accounts of the Town are organized and operated on the basis of funds. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts, which comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund balances, revenue and expenditures. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance related legal and contractual provisions. The Town maintains the minimum number of funds consistent with legal and managerial requirements. The focus of governmental fund financial statements is on major funds as that term is defined in professional pronouncements. Each major fund is to be presented in a separate column, with nonmajor funds aggregated and presented in a single column. Fiduciary funds are reported by type. Since the governmental fund statements are presented on a different measurement focus and basis of accounting than the government-wide statements' governmental activities column, a reconciliation is presented on the pages following, which briefly explain the adjustments necessary to transform the fund based financial statements into the governmental activities column of the government-wide presentation. The Town's resources are reflected in the fund financial statements in two broad fund categories, in accordance with GAAP as follows: 23 Page 84 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements. Continued (1) Summary of Significant Accounting Policies. Continued (c) Fund Financial Statements, Continued Fund Categories (1) Governmental Funds - Governmental Funds are those through which most general government functions are financed. The acquisition, use and balances of expendable financial resources and the related liabilities are accounted for through governmental funds. The following are the Town's major governmental funds: • General Fund - The General Fund constitutes the primary operating fund of the Town and is used to account for and report all financial resources not accounted for and reported in another fund. • Town Outside Villages Fund-The Town Outside Villages Fund is used to account for transactions, which by statute affect only those areas outside the boundaries of the villages located within the Town. The major revenues of this fund are real property taxes and non-property taxes. • Special Revenue Funds - Special revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted, committed, or assigned to expenditures for specific purposes other than debt service or capital projects. The major special revenue funds of the Town are as follows: • Special Districts Fund - The Special Districts Fund is provided to account for the operation and maintenance of the Town's water, sewer, street lighting,refuse and garbage, ambulance and fire protection. The major revenues of this fund are real property taxes and departmental income. • Highway Fund - The Highway Fund is used to account for road and bridge maintenance and improvements as defined in the Highway Law of the State. The major revenue of this fund is real property taxes. • Capital Projects Fund - The Capital Projects Fund is used to account for and report financial resources that are restricted, committed or assigned to expenditures for capital outlays, including the acquisition or construction of major capital facilities and other capital assets. The Town also reports the following nonmajor governmental funds. • Debt Service Fund - The Debt Service Fund is provided to account for and report financial resources that are restricted, committed or assigned to expenditures for principal and interest and for financial resources that are being accumulated for principal and interest maturing in future years. • Section 8 Housing Assistance Fund - The Section 8 Housing Assistance Fund is a special revenue fund that is provided to account for resources received from the U.S. Department of Housing and Urban Development for housing assistance payment purposes. As of June 2023,administration of the program has been transferred to New York State. 24 Page 85 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (c) Fund Financial Statements, Continued (2) Fiduciary Funds - The Fiduciary Funds are used to account for assets held by the Town on behalf of others. The Custodial Fund is used to account for real property taxes collected for other governments. (d) Measurement Focus, Basis of Accounting and Financial Statement Presentation The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources (current assets less current liabilities) or economic resources (all assets and liabilities). The basis of accounting indicates the timing of transactions or events for recognition in the financial statements. The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the Fiduciary funds. Revenue is recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenue in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenue is recognized when they have been earned and they are both measurable and available. Revenue is considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. Property taxes are considered to be available if collected within sixty days of the fiscal year end. If expenditures are the prime factor for determining eligibility, revenue from Federal and State grants are recognized as revenue when the expenditure is made and the amounts are expected to be collected within one year of the fiscal year end. A ninety-day availability period is generally used for revenue recognition for most other governmental fund revenues. Fees and other similar revenue is not susceptible to accrual because generally they are not measurable until received in cash. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, net pension liability,total pension liability and other postemployment benefit(OPEB) liability are recognized later based on specific accounting rules applicable to each, generally when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other financing sources. Component units are presented on the basis of accounting that most accurately reflects their activities. The Housing Authority is accounted for on the accrual basis of accounting. 25 Page 86 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (e) Cash and Equivalents, Investments and Risk Disclosure • Cash and Equivalents - Cash and equivalents consist of funds deposited in demand deposit accounts, time deposit accounts and short-term investments with original maturities of less than three months from the date of acquisition. The Town's deposits and investment policies are governed by State statutes. Town has adopted its own written investment policy which provides for the deposit of funds in Federal Deposit Insurance Corporation (FDIC) insured commercial banks or trust companies located within the State. The Town is authorized to use demand deposit accounts, time deposit accounts and certificates of deposit. Collateral is required for demand deposit accounts, time deposit accounts and certificates of deposit at 100% of all deposits not covered by FDIC insurance. The Town has entered into custodial agreements with the various banks which hold their deposits. These agreements authorize the obligations that may be pledged as collateral. Such obligations include, among other instruments, obligations of the United States and its agencies and obligations of the State and its municipal and school district subdivisions. • Investments - Permissible investments include obligations of the U.S. Treasury, U.S. Agencies, repurchase agreements and obligations of the State or its political subdivisions. The Town follows the provisions of GASB Statement No. 72 - "Fair Value Measurement and Application," which defines fair value and establishes a fair value hierarchy organized into three levels based upon the input assumptions used in pricing assets. Level 1 inputs have the highest reliability and are related to assets with unadjusted quoted prices in active markets. Level 2 inputs relate to assets with other than quoted prices in active markets which may include quoted prices for similar assets or liabilities or other inputs which can be corroborated by observable market data. Level 3 inputs are unobservable inputs and are used to the extent that observable inputs do not exist. The Town participates in the New York Cooperative Liquid Assets Securities System (NYCLASS), a cooperative investment pool, established pursuant to Articles 3A and 5G of General Municipal Law of the State of New York. NYCLASS has designated Public Trust Advisors, LLC as its registered investment advisor. Public Trust Advisors,LLC is registered with the Securities and Exchange Commission(SEC),and is subject to all of the rules and regulations of an investment advisor handling public funds. As such, the SEC provides regulatory oversight of NYCLASS. The pool is authorized to invest in various securities issued by the United States and its agencies, obligations of the State and repurchase agreements. These investments are reported at fair value. NYCLASS issues separately available audited financial statements with a year end of June 30th. 26 Page 87 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (e) Cash and Equivalents, Investments and Risk Disclosure, Continued The Town's position in the pool is equal to the value of the pool shares. The maximum maturity for any specific investment in the portfolio is 397 days. NYCLASS is rated AAA by Standard& Poor's. Local government investment cooperatives in this rating category meet the highest standards for credit quality,conservative investment policies and safety of principal. The cooperative invests in a high quality portfolio of investments legally permissible for municipalities and school districts in the State. Additional information concerning the cooperative is presented in the annual report of NYCLASS,which maybe obtained from Public Trust Advisors,LLC,717 17th Street, Suite 1850, Denver, CO 80202. Investments of the Fire Protection District are stated at fair value. The amounts are invested in various portfolios by the trustee of the Fund, who has been designated by the State Comptroller. These investments are unrated. The Town has no formal policy relating to interest rate or credit risk for the Fire Protection District's Investments. Investments of the Housing Authority consist of negotiable certificates of deposit and money market funds. Investments are stated at cost, which approximates fair value. The investments are not subject to risk categorization. The Town participates in the New York Liquid Asset Fund (NYLAF), a multi- municipal cooperative investment pool agreement pursuant to GML Article 3-A and 5-G, whereby it holds a portion of the investments in a cooperation with other participants. The investments are highly liquid and are considered to be cash equivalents. All NYLAF investment and collateral policies are in accordance with GML §10 and 11. The Town's investments in NYLAF consisted of repurchase agreements, U.S. Treasury Securities, and collateralized bank deposits, with various interest rates and due dates. NYLAF reports investments at amortized cost, consistent with GASB standards. Amortized costs involves valuing a security at its original date of purchase, and, thereafter, amortizing any premium or accreting any discount on a straight-line basis to maturity. Additional information concerning NYLAF, including the annual report, can be found on its website at nylaf.org. NYCLASS and NYLAF have agreed to merge, effective July 1, 2025. As a result, NYLAF will become a part of NYCLASS. • Interest Rate Risk - Interest rate risk is the risk that the government will incur losses in fair value caused by changing interest rates. The Town does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from changing interest rates. Generally,the Town does not invest in any long-term investment obligations. 27 Page 88 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (e) Cash and Equivalents, Investments and Risk Disclosure, Continued • Custodial Credit Risk - Custodial credit risk is the risk that in the event of a bank failure, the Town's deposits may not be returned to it. GASB Statement No. 40 - "Deposit and Investment Risk Disclosures - an amendment of GASB Statement No. 3," directs that deposits be disclosed as exposed to custodial credit risk if they are not covered by depository insurance and the deposits are either uncollateralized, collateralized by securities held by the pledging financial institution or collateralized by securities held by the pledging financial institution's trust department but not in the Town's name. The Town's aggregate bank balances that were not covered by depository insurance were not exposed to custodial credit risk at December 31, 2024. • Credit Risk - Credit risk is the risk that an issuer or other counterparty will not fulfill its specific obligation even without the entity's complete failure. The Town does not have a formal credit risk policy other than restrictions to obligations allowable under General Municipal Law of the State. • Concentration of Credit Risk - Concentration of credit risk is the risk attributed to the magnitude of a government's investments in a single issuer. The Town's investment policy limits the amount on deposit at each of its banking institutions. (f) Taxes Receivable Real property taxes attach as an enforceable lien on real property and are levied on January 1st. The Town collects county, town, highway and special district taxes, which are due April 1st and payable without penalty to April 30th. School districts taxes are levied on July 1st and are due on September 1st, with the first half payable without penalty until September 30th and the second half payable without penalty until January 31 st. The Town guarantees the full payment of the County and school districts warrants and assumes the responsibility for uncollected taxes. The Town also has the responsibility for conducting in-rem foreclosure proceedings. The Town functions in both a fiduciary and guarantor relationship with the County of Westchester, New York, and the various school districts located within the Town with respect to the collection and payment of real property taxes levied by such jurisdictions. County taxes are included in the Town's levy and are payable without penalty for thirty days. The County Charter provides for the Town to collect County and school districts taxes and remit them as collected to the respective municipality. However,the Town must remit to the County sixty percent of the amount levied by May 25th and satisfy the balance of forty percent by October 15th. With respect to school districts taxes, the Charter provides that the Town satisfy the warrant of each school district by April 5th. Thus, the Town's fiduciary responsibility is from the date of the levy until the due date of the respective tax warrant at which time the Town must satisfy its obligations regardless of the amounts collected. County and school districts taxes collected prior to the satisfaction of the respective warrants are considered a fiduciary activity under the provisions of GASB Statement No. 84 - "Fiduciary Activities," and therefore have been accounted for within the Custodial Fund. 28 Page 89 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (g) Other Receivables Other receivables include amounts due from other governments and individuals for services provided by the Town. Receivables are recorded and revenues recognized as earned or as specific program expenses/expenditures are incurred. Allowances are recorded when appropriate. (h) Due From/To Other Funds During the course of its operations, the Town has numerous transactions between funds to finance operations, provide services and construct assets. To the extent that certain transactions between funds had not been paid or received as of December 31, 2024, balances of interfund amounts receivable or payable have been recorded in the fund financial statements. (i) Inventory There are no inventory values presented on the balance sheet of the respective funds of the Town. Purchases of inventoriable items at various locations are recorded as expenditures at the time of purchase and year-end balances at these locations are not material. (j) Prepaid Expenses/Expenditures Certain payments to vendors reflect costs applicable to future accounting periods, and are recorded as prepaid items using the consumption method in both the government-wide and fund financial statements. Prepaid expenses/expenditures consist of costs which have been satisfied prior to the end of the fiscal year, but represent amounts which have been provided for in the subsequent year's budget and/or will benefit such periods. Reported amounts in governmental funds are equally offset by nonspendable fund balance, which indicates that these amounts do not constitute"available spendable resources"even though they are a component of current assets. (k) Restricted Assets The Housing Authority's restricted assets include rent security deposits required from tenants according to the terms of the lease agreements. In addition, certain proceeds from the Housing Authority revenue bonds, as well as certain other resources,are set aside pursuant to the terms of the bond indenture. (1) Capital Assets Capital assets,which includes land,buildings,equipment and infrastructure assets(e.g.,roads, bridges, sidewalks and similar items), are reported in the governmental activities column in the government-wide financial statements. Capital assets are defined by the Town as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation. Acquisition value is the price that would be paid to acquire an asset with equivalent service potential on the date of the donation. 29 Page 90 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (1) Capital Assets, Continued In the case of the initial capitalization of general infrastructure assets (i.e., those reported by governmental activities), the Town chose to include all such items regardless of their acquisition date or amount. The Town was able to estimate the historical cost for the initial reporting of these assets through backtrending (i.e., estimating the current replacement cost of the infrastructure to be capitalized and using an appropriate price- level index to deflate the cost to the acquisition year or estimated acquisition year). Major outlays for capital assets and improvements are capitalized as projects are constructed. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives is not capitalized. Land and construction-in-progress are not depreciated. Buildings, equipment and infrastructure of the Town are depreciated using the straight-line method over the following estimated useful lives. Life Class in Years Buildings and improvements 20 - 50 Machinery and equipment 5 - 20 Infrastructure 30 - 50 The costs associated with the acquisition or construction of capital assets are shown as capital outlay expenditures on the governmental fund financial statements. Capital assets are not shown on the governmental funds' balance sheet. (m) Lease Receivable The Town leases land to the Housing Authority. A lease receivable is measured and recorded at the present value of lease payments expected to be received by the Town during the lease term using an implicit discount rate,net of any provision for estimated uncollectible amounts. As lease payments are received from the lessee, they are first allocated to the amortization of the discount on the lease receivable and recognized as interest revenue, and them to lease receivable. (n) Unearned Revenue Unearned revenue arise when assets are recognized before revenue recognition criteria have been satisfied. In government-wide financial statements, unearned revenue consist of amounts received in advance and/or grants received before the eligibility requirements have been met. Unearned revenue in the fund financial statements are those where asset recognition criteria have been met, but for which revenue recognition criteria have not been met. The Town has reported unearned revenue of$212,310 for parking permits received in advance and $14,089 of miscellaneous items in the General Fund and $84,950 for parking permits received in advance in the Town Outside Villages Fund. This amount has been deemed to be measurable but not"available"pursuant to GAAP. 30 Page 91 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (o) Deferred Outflows/Inflows of Resources Deferred outflows of resources represents a consumption of net assets that applies to a future period and so will not be recognized as an outflow of resources (expense/expenditure) until then. The Town has four items that qualify for reporting in this category. The first item is related to pensions reported in the Statement of Net Position. This represents the effect of the net change in the Town's proportion of the collective net pension liability and difference during the measurement period between the Town's contributions and its proportion share of total contributions to the pension system not included in pension expense as well as the Town's contributions to the pension systems subsequent to the measurement date. The second item is related to OPEB reported in the Statement of Net Position. This represents changes of assumptions in the calculation of the liability. The third is related to the Length of Service Award Program (LOSAP) reported in the Statement of Net Position. This represents differences between expected and actual experience as well as changes of assumptions in the calculation of liability. The fourth item relates to the Town's deferred charge on refunding resulting from the difference in the carrying value of the refunded debt and its acquisition. Deferred inflows of resources represents an acquisition of net assets that applies to a future period and so will not be recognized as an inflow of resources (revenue) until that time. The Town has five items that qualify for reporting in this category. The first is related to pensions reported in the Statement of Net Position. This represents the effect of the net change in the Town's proportion of the collective net pension liability and difference during the measurement periods between the Town's contributions and its proportional share of total contributions to the pension systems not included in the pension expense. The second item represents differences between expected and actual experience related to the OPEB. The third item is reported on the Balance Sheet - Governmental Funds and relates to unavailable tax revenue for receivables not collected within 60 days of year end. The fourth item is reported on both the Balance Sheet - Governmental Funds and the Statement of Net Position and relates to long-term leases receivable. The fifth item represents differences between expected and actual experiences as well as changes of assumptions related to LOSAP. (p) Long-Term Liabilities In the government-wide financial statements, long-term debt and other long- term liabilities are reported as liabilities in the Statement of Net Position. Bond premiums and discounts are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are expensed as incurred. In the fund financial statements,governmental funds recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as expenditures. 31 Page 92 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (q) Compensated Absences The various collective bargaining agreements provide for the payment of accumulated vacation and sick leave upon separation from service. The liability for such accumulated leave is reflected in the government-wide Statement of Net Position as long-term liabilities. A liability for these amounts is reported in the governmental funds only if the liability has matured through employee resignation or retirement. The liability for compensated absences includes salary related payments, where applicable. (r) Net Pension Liability The net pension liability represents the Town's proportionate share of the net pension liability of the New York State and Local Employees' Retirement System and the New York State and Local Police and Fire Retirement System. The financial reporting of these amounts are presented in accordance with the provisions of GASB Statement No. 68 -"Accounting and Financial Reporting for Pensions"and GASB Statement No. 71 -"Pension Transition for Contributions Made Subsequent to the Measurement Date -An Amendment of GASB Statement No. 68." (s) Total Pension Liability - Length of Service Awards Program The financial reporting of these amounts are presented in accordance with the provisions of GASB Statement No. 73 -"Accounting and Financial Reporting for Pensions and Related Assets That Are Not Within the Scope of GASB Statement No. 68, and Amendments to Certain Provisions of GASB Statements No. 67 and 68." (t) Postemployment Benefits In addition to providing pension benefits, the Town provides health insurance coverage for retired employees and their dependents. Substantially all of the Town's employees may become eligible for these benefits if they reach normal retirement age and retire under the New York State and Local Employees' Retirement System while working for the Town. The cost of providing postretirement benefits is shared between the Town and the retired employee. The Town recognizes the cost of providing health insurance by recording its share of insurance premiums for retirees and their dependents, as an expenditure in the year paid. (u) Net Position Net Position represents the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position is comprised of three components: Net investment in capital assets - consists of capital assets, net of accumulated depreciation/amortization and reduced by outstanding balances of bonds and other debt that are attributable to the acquisition, construction, or improvement of those assets. Deferred outflows of resources and deferred inflows of resources that are attributable to the acquisition, construction, or improvement of those assets or related debt are also included in this component of net position. 32 Page 93 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (u) Net Position, Continued Restricted net position - consists of restricted assets reduced by liabilities and deferred inflows of resources related to those assets. Assets are reported as restricted when constraints are placed on asset use either through the enabling legislation adopted by the Town or through external restrictions imposed by creditors, grantors, or laws or regulations of other governments. Restricted net position for the Town includes restricted for special purpose trusts, special revenue funds, capital projects and debt service. Unrestricted -net position is the net amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that does not meet the definition of the two preceding categories. (v) Fund Balances Generally, fund balance represents the difference between current assets and deferred outflows of resources and current liabilities and deferred inflows of resources. In the fund financial statements, governmental funds report fund classifications that comprise a hierarchy based primarily on the extent to which the Town is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. Under this standard the fund balance classifications are as follows: Nonspendable fund balance - includes amounts that cannot be spent because they are either not in spendable form (inventories, prepaid amounts, long-term receivables, advances) or they are legally or contractually required.to be maintained intact (the corpus of a permanent fund). Restricted fund balance - is reported when constraints placed on the use of the resources are imposed by grantors, contributors, laws or regulations of other governments or imposed by law through enabling legislation. Enabling legislation includes a legally enforceable requirement that these resources be used only for the specific purposes as provided in the legislation. This fund balance classification is used to report funds that are restricted for debt service obligations and for other items contained in the General Municipal Law of the State. Committed fund balance - is reported for amounts that can only be used for specific purposes pursuant to formal action of the entity's highest level of decision making authority. The Town Board is the highest level of decision making authority for the Town that can, by the adoption of a resolution prior to the end of the fiscal year, commit fund balance. Once adopted, these funds may only be used for the purpose specified unless the Town Board removes or changes the purpose by taking the same action that was used to establish the commitment. This classification includes certain amounts established and approved by the Town Board. 33 Page 94 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (v) Fund Balances, Continued Assigned fund balance-represents amounts constrained either by policies of the Town Board for amounts assigned for balancing the subsequent year's budget or the Town Supervisor for amounts assigned as encumbrances. Unlike commitments,assignments generally only exist temporarily, in that additional action does not normally have to be taken for the removal of an assignment. An assignment cannot result in a deficit in the unassigned fund balance in the General Fund. Assigned fund balance in all funds except the General Fund includes all remaining amounts,except for negative balances, that are not classified as nonspendable and are neither restricted nor committed. Unassigned fund balance - represents amounts not classified as nonspendable, restricted,committed or assigned. The General Fund is the only fund that would report a positive unassigned fund balance. For all governmental funds other than the General Fund, any deficit fund balance is reported as unassigned. In order to calculate the amounts to report as restricted and unrestricted fund balance in the governmental fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. When both restricted and unrestricted amounts of fund balance are available for use for expenditures incurred, it is the Town's policy to use restricted amounts first and then unrestricted amounts as they are needed. For unrestricted amounts of fund balance,it is the Town's policy to use fund balance in the following order:committed,assigned and unassigned. (w) Use of Estimates The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates. Estimates and assumptions are made in a variety of areas, including compensated absences, other postemployment benefits, potential contingent liabilities and useful lives of long-lived assets. (x) Accounting Standards Issued But Not Yet Implemented GASB has issued the following pronouncements which will be implemented in the years required. The effects of the implementation of these pronouncements are not known at this time. Statement No. 102 - Certain Risk Disclosures. Effective for fiscal years beginning after June 15, 2024. Statement No. 103 - Financial Reporting Model Improvements. Effective for fiscal years beginning after June 15, 2025. Statement No. 104-Disclosure of Certain Capital Assets. Effective for fiscal years beginning after June 15, 2025. 34 Page 95 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (y) Encumbrances In governmental funds, encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded in order to reserve applicable appropriations, is generally employed as an extension of formal budgetary integration in the General, Town Outside Villages, Highway and the Special Districts funds. Encumbrances outstanding at year-end are generally reported as assigned fund balance since they do not constitute expenditures or liabilities. (z) Subsequent Events The Town has evaluated subsequent events through the date of the report which is the date the financial statements were available to be issued. (2) Stewardship, Compliance and Accountability (a) Budgetary Data The Town generally follows the procedures enumerated below in establishing the budgetary data reflected in the financial statements: • Prior to October 20th, the head of each administrative unit shall submit to the budget officer an estimate of revenue and expenditures for such administrative unit for the ensuing year. • The budget officer, upon completion of the review of the estimates, shall prepare a tentative budget and file such budget in the office of the Town Clerk on or before October 30th. • On or before November 10th, the Town Clerk shall present the tentative budget to the Town Board. • The Town Board shall review the tentative budget and may make such changes,alterations and revisions as it shall consider advisable and which are consistent with law. Upon completion of such review,the tentative budget and any modifications as approved by the Town Board shall become the preliminary budget. • On or before December 10th, the Town Board shall hold a public hearing on the preliminary budget. • After the public hearing, the Town Board may further change, alter and revise the preliminary budget subject to provisions of the law. 35 Page 96 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (2) Stewardship. Compliance and Accountability, Continued (a) Budgetary Data, Continued • The preliminary budget as submitted or amended shall be adopted by resolution no later than December 20th. • Formal budgetary integration is employed during the year as a management control device for General, Town Outside Villages, Highway, Special Districts and Debt Service funds. • Budgets for General,Town Outside Villages,Highway,Special Districts and Debt Service funds are legally adopted annually on a basis consistent with generally accepted accounting principles. The Capital Projects Fund is budgeted on a project basis. Annual budgets are not adopted by the Town Board for the Special Purpose funds since other means control the use of these resources (e.g., grant awards) and sometimes span a period of more than one fiscal year. • The Town Board has established legal control of the budget at the function level of expenditures. Transfers between appropriation accounts, at the function level over $10,000, require approval by the Town Board. Any modifications to appropriations resulting from an increase in revenue estimates or supplemental reserve appropriations also require a majority vote by the Board. • Appropriations in General, Town Outside Villages, Highway, Special Districts and Debt Service funds lapse at the end of the fiscal year, except that outstanding encumbrances are reappropriated in the succeeding year pursuant to the Uniform System of Accounts promulgated by the Office of the State Comptroller. Budgeted amounts are as originally adopted, or as amended by the Town Board. (b) Property Tax Limitation Under New York State Town Law,the Town is not limited as to the maximum amount of real property taxes which may be raised. However, Chapter 97 of the New York State Laws of 2011, as amended (Tax Levy Limitation Law) modified previous law by imposing a limit on the amount of real property taxes a local government may levy. The following is a brief summary of certain relevant provisions of the Tax Levy Limitation Law. The summary is not complete and the full text of the Tax Levy Limitation Law should be read in order to understand the details and implementations thereof. The Tax Levy Limitation Law imposes a limitation on increases in the real property tax levy, subject to certain exceptions. The Tax Levy Limitation Law permits the Town to increase its overall real property tax levy over the tax levy of the prior year by no more than the "Allowable Levy Growth Factor," which is the lesser of one and two-one hundredths or the sum of one plus the Inflation Factor; provided, however that in no case shall the levy growth factor be less than one. The "Inflation Factor" is the quotient of: (i) the average of the National Consumer Price Indexes determined by the United States Department of Labor for the twelve-month period ending six months prior to the start of 36 Page 97 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (2) Stewardship, Compliance and Accountability, Continued (b) Property Tax Limitation, Continued year minus the average of the National Consumer Price Indexes determined by the United States Department of Labor for the twelve-month period ending six months prior to the start of the prior fiscal year, divided by (ii) the average of the National Consumer Price Indexes determined by the United States Department of Labor with the result expressed as a decimal to four places. The Town is required to calculate its tax levy limit for the upcoming year in accordance with the provision above and provide all relevant information to the New York State Comptroller prior to adopting its budget. The Tax Levy Limitation Law sets forth certain exclusions to the real property tax levy limitation of the Town, including exclusions for certain portions of the expenditures for retirement system contributions and tort judgments payable by the Town. The Town Board may adopt a budget that exceeds the tax levy limit for the coming fiscal year, only if the Town Board first enacts,by a vote of at least sixty percent of the total voting power of the Town Board, a local law to override such limit for such coming fiscal year. (3) Taxes Receivable Taxes receivable at December 31, 2024 consisted of the following: Town and County taxes - Current $ 271,287 Tax liens 1,171,441 1,442,728 Allowance for uncollectible amounts (498,754) $ 943,974 Taxes receivable are also partially offset by deferred tax revenues of$886,926, which represents an estimate of the taxes receivable which will not be collected within the first sixty days of the subsequent year. 37 Page 98 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (4) Capital Assets Changes in the Town's capital assets for the year ended December 31, 2024 are as follows: Balance Balance January 1, December 31, 2024 Additions Deletions Reclassifications 2024 Capital assets,not being depreciated: Land $ 4,031,660 - - - 4,031,660 Construction-in-progress 2,655,302 2,661,849 - (1,298,878) 4,018,273 Total capital assets,not being depreciated 6,686,962 2,661,849 - (1,298,878) 8,049,933 Capital assets,being depreciated: Buildings and improvements 36,018,910 792,725 - (1,812,385) 34,999,250 Machinery and equipment 20,126,383 1,083,153 603,975 1,084 20,606,645 Infrastructure 60,236,676 6,395,940 - 3,110,179 69,742,795 Total capital assets,being depreciated 116,381,969 8,271,818 603,975 1,298,878 125,348,690 Less accumulated depreciation for: Buildings and improvements 13,164,313 583,693 - (1,261,193) 12,486,813 Machinery and equipment 12,880,580 1,362,555 595,861 (112,533) 13,534,741 Infrastructure 25,278,878 1,475,865 - 1,373,726 28,128,469 Total accumulated depreciation 51,323,771 3,422,113 595,861 - 54,150,023 Total capital assets, being depreciated,net 65,058,198 4,849,705 8,114 1,298,878 71,198,667 Capital assets,net $ 71,745,160 7,511,554 8,114 - 79,248,600 Depreciation expense was charged to the Town's functions and programs as follows: General government support $ 325,101 Public safety 109,508 Transportation 1,461,243 Economic assistance and opportunity 225,859 Culture and recreation 75,286 Home and community services 1,225,116 Total depreciation expense $ 3,422,113 38 Page 99 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (4) Capital Assets, Continued Capital Assets - Component Unit Changes in the Housing Authority's capital assets for the year ended December 31, 2024 are as follows: Balance Balance January 1, December 31, 2024 Additions Deletions 2024 Capital assets,not being depreciated Construction-in-progress $ 1,698,704 Capital assets,being depreciated: Buildings and improvements 6,934,550 Machinery and equipment 764,550 Right-to-use leased land 2,969,581 Total capital assets,being depreciated 10,668,681 Less accumulated depreciation for: Buildings and improvements 4,890,118 Machinery and equipment 704,782 Right-to-use leased land 593,916 Total accumulated depreciation 6,188,816 Total capital assets, being depreciated,net 4,479,865 Capital assets,net S 6,178,569 (5) Lease Receivable The Town maintains an agreement to lease land to the Housing Authority. Under the agreement, the Town receives rent each year covered by the agreement through 2035. At December 31, 2024, the present value of the lease receivable and the corresponding deferred inflow of resources were $2,318,387 and $2,177,693, respectively. The following is the amortization schedule for the lease receivable: Year ending Principal Interest Total 2025 $ 177,482 33,702 211,184 2026 183,652 31,002 214,654 2027 189,976 28,208 218,184 2028 196,460 25,319 221,779 2029 203,105 22,331 225,436 2030 - 2034 1,121,126 63,224 1,184,350 2035 246,586 2,200 248,786 Total $ 2,318,387 205,986 2,524,373 39 Page 100 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (5) Lease Receivable, Continued The following is the amortization schedule for the deferred inflow of resources: Year ending 2025 $ 197,972 2026 197,972 2027 197,972 2028 197,972 2029 197,972 2030 - 2034 989,861 2035 197,972. Total $ 2,177,693 (6) Accrued Liabilities Accrued liabilities at December 31, 2024 were as follows: Town Outside Special Capital General Villages Districts Highway Projects Total Payroll and employee benefits $ 63,026 146,150 111,257 22,206 - 342,639 Other 127,232 4,580 6,649 11,998 242,962 393,421 $ 190,258 150,730 117,906 34,204 242,962 736,060 (7) Joint Ventures The Town, together with the Village of Larchmont and the Town and Village of Harrison, participate in the Westchester Joint Water Works. The purpose of the joint venture is to acquire, construct,provide, maintain and operate a water works system. The following is a summary of financial information included in the audited financial statements of the joint venture. General Capital Fund Fund Balance Sheet Date - December 31, 2023 Total assets $ 14,892,633 103,569,439 Total liabilities 81,629,395 Net capital (deficit) (66,736,762) 103,569,439 Revenue 34,636,060 - Expenses 34,512,918 - Change in net assets 123,142 - *The December 31, 2024 information was not available as of the date of the issuance of these financial statements. 40 Page 101 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (8) Long-Term Liabilities The following table summarizes changes in the Town's long-term liabilities for the year ended December 31, 2024: Balance Balance Due January 1, December 31, Within 2024 Increases Decreases 2024 One Year Governmental activities: General obligation bonds payable $ 52,071,300 12,116,500 3,651,300 60,536,500 4,171,500 Plus unamortized premium on bonds 2,251,685 601,231 179,225 2,673,691 195,242 54,322,985 12,717,731 3,830,525 63,210,191 4,366,742 Other noncurrent liabilities: Compensated absences 325,173 56,224 - 381,397 Net pension-ERS 4,957,553 - 1,340,571 3,616,982 Net pension liability-PFRS 9,021,000 - 1,444,152 7,576,848 - Total pension liability-length of service award program 1,999,385 - 173,028 1,826,357 - Total OPEB liability 86,329,442 - 3,648,816 82,680,626 - Judgement - 17,852,300 - 17,852,300 - Total other non-current liabilities 102,632,553 17,908,524 6,606,567 113,934,510 - Governmental activities-long-term liabilities $156,955,538 30,626,255 10,437,092 177,144,701 4,366,742 Mamaroneck Housing Authority: Revenue bond payable $ 3,225,000 Plus unamortized premium on bonds 130,546 Lease payable 2,489,849 Component Unit-long-term liabilities $ 5,845,395 Each governmental fund's liability for compensated absences, net pension liability,total pension liability, total OPEB liability and judgement liability are liquidated by the respective fund. Governmental liabilities for general obligation bonds are liquidated by the Debt Service Fund, which is funded by the General,Town Outside Villages,Highway and Special Districts funds. Governmental liabilities for installment purchase debt are liquidated by the Special Districts Fund - Ambulance District. 41 Page 102 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (8) Long-Term Liabilities, Continued (a) General Obligation Bonds Payable General Obligation Bonds payable at December 31, 2024 are comprised of the following individual issues: Amount Original Outstanding at Year of Issue Final Interest December 31, Purpose Issue Amount Maturity Rates 2024 Fire district improvements 2013 $ 996,000 May, 2026 2.590% 175,000 Fire district improvements 2016 2,185,000 July, 2031 2.000 - 3.000% 1,085,000 Public improvements 2016 8,990,845 October, 2036 2.000 - 2.300% 5,765,000 Refunding bonds 2017 7,040,000 March, 2030 2.000 - 2.350% 3,250,000 Public improvements 2018 5,815,500 December, 2038 3.000 - 5.000% 4,390,000 Fire district improvements 2018 1,400,000 December, 2038 3.000 - 5.000% 1,055,000 Public improvements 2019 3,830,000 September, 2039 2.000 - 5.000% 3,135,000 Fire district improvements 2019 2,470,000 September, 2039 2.000 - 5.000% 2,020,000 Public improvements 2020 3,385,000 August, 2035 1.000 - 5.000% 2,675,000 Refunding bonds 2020 8,115,000 May, 2028 0.650 - 2.000% 6,130,000 Public improvements 2021 6,100,000 August,2036 1.375 - 5.000% 5,160,000 Public improvements 2022 4,175,000 October,2042 4.000 - 5.000% 3,910,000 Fire district improvements 2022 1,082,000 October,2037 4.000 - 5.000% 965,000 Public improvements 2023 3,016,600 September, 2039 4.000 - 5.000% 2,870,000 Public improvements 2023 5,954,700 September,2053 4.000 - 5.000% 5,835,000 Fire district improvements 2024 5,220,000 August, 2039 3.000 - 5000% 5,220,000 Public improvements 2024 6,250,500 August, 2054 4.000 - 5.000% 6,250,500 Public improvements 2024 646,000 August, 2034 3.790% 646,000 $ 60,536,500 Interest expenditures of$1,558,224 were recorded in the fund financial statements in the Debt Service Fund. Interest expense of $1,629,695 was recorded in the government-wide financial statements for governmental activities. In 2024,the Town issued three bonds payable totaling$12,116,500. The public improvements bonds have interest rates of 3.00%-5.00% and the Town received premiums totaling $601,231. 42 Page 103 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (8) Long-Term Liabilities, Continued (b) Payments to Maturity The annual requirements to amortize the bonds outstanding as of December 31, 2024 are as follows: Year ending Principal Interest 2025 $ 4,171,500 1,953,294 2026 4,310,000 1,829,748 2027 4,330,000 1,690,327 2028 4,235,000 1,548,062 2029 4,045,000 1,409,828 2030 - 2034 18,510,000 5,203,823 2035 - 2039 12,600,000 2,757,050 2040 - 2044 3,005,000 1,405,000 2045 - 2049 2,555,000 875,200 2050 - 2054 2,775,000 320,011 $ 60,536,500 18,992,343 The above general obligation bonds are direct borrowings of the Town for which its full faith and credit are pledged and are payable from taxes levied on all taxable real property within the Town. Upon default of the payment of principal or interest on the serial bonds the bond holders have the right to litigate. Moody's Investor Service has maintained the Town's AAA bond rating, the highest the Agency issues. (c) Indebtedness - Component Unit Bonds payable at December 31, 2024 is comprised of the following: Amount Original Outstanding at Year of Issue Final Interest December 31, Purpose Issue Amount Maturity Rates 2024 Hammocks Park Apartments,Series B 2015 $ 650,000 October 2035 3.00-3.50% Hammocks Park Apartments 2023 2,800,000 April 2024 3.00-5.00% 43 Page 104 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (8) Long-Tenn Liabilities, Continued (c) Indebtedness - Component Unit, Continued The annual requirements to amortize the bond outstanding as of December 31, 2024 is as follows: Year ending Principal Interest Total 2025 $ 140,000 118,300 258,300 2026 140,000 111,900 251,900 2027 145,000 105,500 250,500 2028 150,000 98,825 248,825 2029 2030 - 2034 2035 - 2039 2040 - 2043 The revenue bonds are payable from the revenues received by the Housing Authority from the operation of the project. The Town has guaranteed payment of bond principal and interest. The bonds are subject to redemption prior to maturity, at the direction of the Housing Authority and with the consent of the Town, upon the occurrence of one or more of the following events. 1) The Project is damaged or destroyed to the extent that; a) it cannot be reasonably repaired within a six month period or b) the Housing Authority would thereby be prevented from carrying on the normal rental operations of the project, as it existed prior to the damage, for a period of six months or more. 2) Title to,or the use of or possession of, all or substantially the entire project is condemned or taken under the exercise of the power of eminent domain by any governmental authority. Under this extraordinary redemption provision,the bonds are subject to redemption as a whole at any time, but not in part, at a redemption price equal to 100% of the outstanding principal amount thereof without discount, together with accrued interest to the date of redemption. At the option of the Housing Authority,the 2015 Series B bonds maturing on or after October 15, 2024 will be subject to redemption prior to maturity on any date on or after October 15, 2023 and the 2023 bonds maturing on or after April 1, 2032 will be subject to redemption prior to maturity on any date on or after April 1, 2031. The bonds may be redeemed either as a whole or in part and if in part in order of maturity and in any amount within maturity, at the following redemption prices, plus accrued interest to the date of redemption. 44 Page 105 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (8) Long-Term Liabilities, Continued (c) Indebtedness - Component Unit, Continued Redemption Period Redemption Price Issue (Dates Inclusive) as a Percentage of Par 2015B October 15, 2024 100% 2023 April 1, 2032 100% (9) Compensated Absences Pursuant to its collective bargaining agreements, the Town is required to pay its civil service employees for accumulated sick leave upon retirement. The contract provides for the payment of $80 per day for those days earned in excess of 165 days but not more than 240 days. Maximum number of days to be paid will be 75 days. The contract also provides for these employees to be compensated at their regular rate of pay for unused vacation time upon separation of employment up to a maximum of 30 days. No payment is provided for unused sick leave or vacation time for police and fire employees. The value of compensated absences has been reflected in the government-wide financial statements. (10)Pension Plans (a) Plan Description and Benefits Provided The Town participates in the New York State and Local Employees' Retirement System (ERS) and the New York State and Local Police and Fire Retirement System (PFRS) which are collectively referred to as the New York State and Local Retirement System (System). These are cost-sharing, multiple-employer defined benefit pension plans. The System provides retirement benefits as well as death and disability benefits. The net position of the System is held in the New York State Common Retirement Fund (Fund), which was established to hold all assets and record changes in fiduciary net position allocated to the System. System benefits are established under the provisions of the New York State Retirement and Social Security Law (NYSRSSL). Once a public employer elects to participate in the System, the election is irrevocable. The New York State Constitution provides that pension membership is a contractual relationship and plan benefits cannot be diminished or impaired. Benefits can be changed for future members only by enactment of a State statute. The Town also participates in the Public Employees' Group Life Insurance Plan (GLIP), which provides death benefits in the form of life insurance. That report, including information with regard to benefits provided may be found at www.osc.state.ny.us/retire/publications/index.php or obtained by writing to the New York State and Local Retirement System, 110 State Street, Albany, NY 12244. 45 Page 106 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (10)Pension Plans, Continued (a) Plan Description and Benefits Provided, Continued The System is noncontributory except for employees who joined after July 27, 1976, who contribute 3% of their salary for the first ten years of membership, and employees who joined on or after January 1, 2010, who generally contribute between 3% and 6% of their salary for their entire length of service. The Comptroller annually certifies the actuarially determined rates expressly used in computing the employers' contributions based on salaries paid during the Systems' fiscal year ending March 31. (b) Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions At December 31, 2024,the Town reported the following for its proportionate share of the net pension liability for ERS and PFRS: ERS PFRS Measurement date March 31, 2024 March 31, 2024 Net pension liability $ 3,616,982 7,576,848 Town's proportion of the System's net pension liability 0.0245651% 0.1597539% Change in proportion from prior year 0.0014465 (0.0039526) For the year ended December 31, 2024, the Town recognized its proportionate share of pension expense in the government-wide financial statements of$1,679,992 for ERS and $2,767,836 for PFRS. Pension expenditures of$1,109,073 for ERS and $2,412,717 for PFRS were recorded in the fund financial statements and were charged to the following funds: ERS PFRS General $ 554,355 - Town Outside Villages 146,937 1,841,931 Special Districts 126,997 570,786 Highway 280,784 - Total $ 1,109,073 2,412,717 46 Page 107 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (10)Pension Plans, Continued (b) Pension Liabilities, Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions, Continued At December 31,2024,the Town reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: ERS PFRS _ Total Deferred Deferred Deferred Deferred Deferred Deferred Outflows Inflows Outflows Inflows Outflows Inflows Resources Resources Resources Resources Resources Resources Differences between expected and actual experience $ 1,165,027 98,626 2,334,325 - 3,499,352 98,626 Changes of assumptions 1,367,500 - 2,857,993 - 4,225,493 Net difference between projected and actual earnings on pension plan investments - 1,766,877 2,056,748 - 3,823,625 Changes in proportion and differences between Town contributions and proportionate share of contributions 289,715 20,269 526,910 227,951 816,625 248,220 Town contributions subsequent to the measurement date 869,708 - 1,881,980 - 2,751,688 $ 3,691,950 1,885,772 7,601,208 2,284,699 11,293,158 4,170,471 Town contributions subsequent to the measurement date will be recognized as a reduction of the net pension system in the year ending December 31,2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to the pensions will be recognized in pension expense as follows: Year ending ERS PFRS 2025 $ (571,076) (463,006) 2026 776,997 2,311,106 2027 1,088,973 1,364,532 2028 (358,424) (147,050) 2029 - 368,947 $ 936,470 3,434,529 47 Page 108 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (10)Pension Plans, Continued (c) Actuarial Assumption The total pension liabilities at March 31, 2024 were determined by using a roll forward procedure to advance the liability calculated using system assumptions and member demographics from the actuarial valuation completed as of April 1, 2023. Economic assumptions used in the April 1, 2023 actuarial valuation include: ERS PFRS Actuarial valuation date April 1, 2023 April 30, 2023 Measurement date March 31, 2024 March 31, 2024 Inflation 2.9% 2.9% Salary increases 4.4% 6.2% Investment rate of return, (net of investment expense including inflation) 5.9% 5.9% Cost-of-living adjustments 1.5% 1.5% To set the long-term rate of return on pension plan investments, consideration was given to a building-block method using best-estimate ranges of expected future real rates at return (expected return, net of investment expenses and inflation) for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Demographic assumptions used in the April 1,2023 actuarial valuation are based on the results of an actuarial experience study completed April 1, 2020. Demographic assumptions are primarily based on System experience over the period April 1, 2015 - March 31, 2020. Annuitant mortality rates are adjusted to incorporate mortality improvements under the Society of Actuaries' Scale MP-2021. 48 Page 109 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (10)Pension Plans, Continued (c) Actuarial Assumption The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table: Long-Term Target Expected Real Asset Class Allocation Rate of Return * Domestic equity 32% 4.00% International equity 15% 6.65% Private equity 10% 7.25% Real estate 9% 4.60% Opportunistic/ARS portfolio 3% 5.25% Credit 4% 5.40% Real assets 3% 5.79% Fixed income 23% 1.50% Cash 1% 0.25% 100% *The real rate of return is net of the long-term inflation assumption of 2.9%. (d) Discount Rate The discount rate used to calculate the total pension liabilities was 5.9%. The projection of cash flows used to determine the discount rate assumes that contributions from plan members will be made at the current contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based upon those assumptions, the System's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore,the long- term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liabilities. (e) Sensitivity of the Proportionate Share of the Net Pension Liabilities to the Discount Rate The following presents the Town's proportionate share of the net pension asset/(liability) calculated using the discount rate of 5.9%,as well as what the Town's proportionate share of the net pension asset/(liability) would be if it were calculated using a discount rate that is 1-percentage point lower 4.9%or 1-percentage point higher 6.9%than the current rate: 1% Current 1% Decrease Assumption Increase 4.9% 5.9% 6.9% ERS - Town's proportionate share of the net pension asset(liability) $ (11,372,162) (3,616,982) 2,860,202 PFRS - Town's proportionate share of the net pension asset(liability) $ (17,708,870) (7,576,848) 793,683 49 Page 110 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (10) Pension Plans, Continued (f) Pension Plan Fiduciary Net Position The components of each current-year net pension liability of all participating employers as of March 31, 2024, were as follows: (Dollars in Millions) ERS PFRS Employers' total pension liability $ (240,697) (46,138) Fiduciary net position 225,973 41,395 Employers' net pension liability $ (14,724) (4,743) Ratio of fiduciary net position to the Employers' total pension liability 93.88% 89.72% (g) Contributions to the Pension Plans Employer contributions to ERS and PFRS are based on the System's fiscal year, which ends on March 31St. Retirement contributions as of December 31, 2024 represent the projected employer contributions for the period of April 1, 2024 through March 31, 2025 based on paid employee wages multiplied by the employers' contribution rate, by tier. Retirement contributions to ERS and PFRS for the year ended December 31, 2024 were $1,109,073 and $2,412,717,respectively. (h) Voluntary Defined Contribution Plan The Town can offer a defined contribution plan to all non-union employees hired on or after July 1, 2013 and earning at the annual full-time salary rate of $75,000 or more. The employee contribution is between 3% and 6% depending on salary and the Town will contribute 8%. Employer contributions vest after 366 days of service. No current employees participated in this program. (11)Length of Service Award Program (a) Plan Description and Benefits The information contained in this note is based on information for the Town of Mamaroneck Fire District Length of Service Award Program for the program year ended on December 31,2024. The Program is accounted for in the Town's financial statements within the Fire Protection District Fund. 50 Page 111 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (11)Length of Service Award Program, Continued (a) Plan Description and Benefits, Continued The Town of Mamaroneck Fire District (the District), established a defined benefit Service Award Program (referred to as a"LOSAP" - Length Of Service Awards Program- under Section 457(e)(11) of the Internal Revenue Code) effective January 1, 1999 for the active volunteer firefighter members of the District. This is a single employer defined benefit plan. The Program was established pursuant to Article 11-A of the New York State General Municipal Law. The Program provides municipally-funded deferred compensation to volunteer firefighters to facilitate the recruitment and retention of active volunteer firefighters. The District is the Sponsor of the Program and the Program administrator. An eligible Program Participant is defined to be an active volunteer firefighter who is at least 18 years of age and has earned one year of Service Award Program Service Credit. An active volunteer firefighter earns a year of Service Credit for each calendar year after the establishment of the Program in which he or she accumulates 50 points. Points are granted for the performance of certain firefighter activities in accordance with a system established by the Sponsor on the basis of a statutory list of activities and point values. A Participant may also receive Service Credit for five years of active volunteer firefighting service rendered prior to the establishment of the Program. Participants acquire a non-forfeitable right to be paid a Service Award after earning five years of Service Credit, becoming totally and permanently disabled, dying while an active volunteer or upon attaining the Program's Entitlement Age while an active volunteer. The Program's Entitlement Age is age 60, and is the age at which benefits begin to be paid to Participants. A Participant's Service Award benefit is paid as a ten-year certain and continuous monthly payment life annuity. The amount payable each month equals $20 multiplied by the total number of years of Service Credit earned by the Participant. The maximum number of years of Service Credit a Participant may earn under the Program is 40 years. Currently, there are no other forms of payment of a volunteer's earned Service Award under the Program. Except in the case of Pre-Entitlement Age death or total and permanent disablement, a Participant's Service Award will not be paid until he or she attains the Entitlement Age. Volunteers who are active after attaining the Entitlement Age and who may have commenced receiving a Service Award have the opportunity to earn Service Credit and, thereby, increase their Service Award payments. The pre-Entitlement Age death and disability benefit is equal to the actuarial value of the Participant's earned Service Award at the time of death or disablement. Program does not provide extra line-of- duty death or disability benefits. All death and disability benefits are self-insured and are paid from the Program Trust Fund. 51 Page 112 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (11) Length of Service Award Program, Continued (b) Employees Covered by Benefit Terms Active Members 33 Vested-Terminated 28 Retired and Beneficiaries 6 Total 67 (c) Actuarial Assumptions The total pension liability in the January 1, 2024 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Inflation: 0.0% Investment rate of return: 4.28%net of pension plan investment expense, including inflation Salary Scale: Not applicable Mortality: No pre-retirement mortality; post retirement RP2000 projected to 2030 • Trust Assets Although assets have been accumulated in an irrevocable trust such that the assets are dedicated to providing pensions to plan members in accordance with benefit terms, the trust assets are not legally protected from creditors of the District. As such,the trust assets do not meet the criteria in paragraph 4 of GASB Statement No. 73. The trust assets are recorded in the Fire Protection District fund as investments and as a component of Restricted fund balance. • Contributions New York State General Municipal Law §219(d) requires the District to contribute an actuarially determined contribution on an annual basis. The actuarially determined contribution shall be appropriated annually by the District. (d) Measurement of Total Pension Liability The total pension liability of $1,826,357 was measured as of December 31, 2024 and was determined using an actuarial valuation as of January 1, 2024. (e) Changes in the Total Pension Liability LOSAP liability -beginning of year $ 1,999,385 Service cost 37,651 Interest 84,983 Differences between expected and actual experience (86,939) Changes of assumptions (178,943) Benefit payments and expenses (29,780) LOSAP liability - end of year $ 1,826,357 52 Page 113 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (11)Length of Service Award Program, Continued f) Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pension For the year ended December 31, 2024, the District recognized pension expense of$47,829. At December 31, 2024, the District reported deferred outflows of resources and deferred inflows of resources related to the pension from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Differences between expected and actual experience $ 21,678 140,298 Changes of assumptions 495,550 876,731 $ 517,228 1,017,029 Other amounts reported as deferred outflows of resources and deferred inflows of resources related to LOSAP will be recognized in pension expense as follows: Year ending 2025 $ (74,805) 2026 (74,801) 2027 (78,058) 2028 (78,056) 2029 (156,097) Thereafter (37,984) $ (499,801) (g) Sensitivity of the Total Pension Liability to Changes in the Discount Rate The following presents the total pension liability of the District as of the December 31, 2024 measurement date, calculated using the discount rate of 4.28%, as well as what the District's total pension liability would be if it were calculated using a discount rate that is 1-percentage point lower (3.28%) or 1-percentage point higher (5.28%) than the current rate: 1% Current 1% Decrease Assumption Increase (3.28%) (4.28%) (5.28%) Total pension liability $ 2,209,211 1,826,357 1,528,346 53 Page 114 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (12) Other Post Employment Benefit Liability (OPEB) (a) Plan Description and Benefits Provided In addition to providing pension benefits, the Town provides certain health care benefits for retired employees through a single employer defined benefit OPEB plan. The various collective bargaining agreements stipulate the employees covered and the percentage of contribution. Contributions by the Town may vary according to length of service. The cost of providing postemployment health care benefits is shared between the Town and the retired employee as noted below. Substantially all of the Town's employees may become eligible for those benefits if they reach normal retirement age while working for the Town. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75 - "Accounting and Financial Reporting for Postemployment Benefits Other than Pensions," so the net OPEB liability is equal to the total OPEB liability. Separate financial statements are not issued for the plan. (b) Employees Covered by Benefit Terms At December 31, 2024, the following employees were covered by the benefit terms: Inactive employees currently receiving benefit payments 129 Active employees 128 257 (c) Total OPEB Liability The Town's total OPEB liability of$82,680,626 was measured as of December 31,2024, and was determined by an actuarial valuation as of January 1, 2024. (d) Actuarial Assumptions The total OPEB liability in the January 1, 2024 actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified: Inflation 3.00% Salary increases 3.00% Discount rate 4.28% Healthcare cost trend rates 7.00%for 2024, decreasing by 0.5%per year to an ultimate rate of 4.5% Retirees' share of benefit-related costs Varies from 2%to 100%, depending on applicable retirement year and bargaining unit The discount rate was based on S&P 20-year High Grade Rate Index. Mortality rates were based on Pub-2010 with MP-2021 projection. 54 Page 115 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (12) Other Post Employment Benefit Liability (OPEB), Continued (e) Changes in the Total OPEB Liability The Town's change in the total OPEB liability for the year ended December 31, 2024 is as follows: Total OPEB liability -beginning of year $ 86,329,442 Service cost 2,460,130 Interest 3,384,369 Differences between expected and actual experience (661,204) Changes of assumptions (5,391,664) Benefit payments (3,440,447) Total OPEB liability - end of year $ 82,680,626 (f) Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following presents the total OPEB liability of the Town, as well as what the Town's total OPEB liability would be if it were calculated using a discount rate that is 1-percentage point lower (3.28%) or 1-percentage point higher (5.28%)than the current discount rate: 1% Current 1% Decrease Assumption Increase (3.28%) (4.28%) (5.28%) Total OPEB liability $ 95,074,701 82,680,626 72,633,821 (g) Sensitivity of the Total OPEB Liability to Changes in the Healthcare Trend Rates The following presents the total OPEB liability of the Town, as well as what the Town's total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1- percentage point lower (6.0% decreasing to 3.5%) or 1-percentage point higher (8.0% decreasing to 5.5%) than the current healthcare cost trend rates: Healthcare 1% Cost Trend 1% Decrease Rates Increase (6.0% (7.0% (8.0% decreasing decreasing decreasing to 3.5%) to 4.5%) to 5.5%) Total OPEB liability $ 72,018,442 82,680,626 96,024,645 55 Page 116 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (12) Other Post Employment Benefit Liability (OPEB), Continued (h) OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended December 31, 2024, the Town recognized OPEB expense of$2,808,839 in the government-wide financial statements. At December 31, 2024, the Town reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Differences between expected and actual experience $ 4,818,981 1,024,260 Changes of assumptions 5,081,102 17,190,599 $ 9.900.083 18,214.859 Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Year ending 2025 $ (2,731,900) 2026 (4,917,347) 2027 545,043 2028 (1,210,572) $ 0,314,776) (13) Interfund Activity The balances reflected as due from/to other funds at December 31, 2024 were as follows: Due Due Fund From To General $ - 43,211,041 Town Outside Villages 4,342,946 - Special Districts 3,603,319 - Highway 3,025,361 - Capital Projects 25,742,132 - Nonmajor Governmental 6,497,283 - $ 43,211,041 43,211,041 The outstanding balances between funds results mainly from the time lag between the dates that 1) interfund goods and services are provided or reimbursable expenditures occur; 2) transactions are recorded in the accounting system; and 3)payments between funds are made. 56 Page 117 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (13)Interfund Activity, Continued Interfund transfers are defined as the flow of assets, such as cash or goods and services, without the equivalent flow of assets in return. The interfund transfers reflected below have been reflected as transfers: Transfers Transfers In Out General $ 1,772,136 4,113,783 Town Outside Villages 771,528 1,173,525 Special.Districts 282,664 3,157,980 Highway 110,015 1,433,427 Capital Projects 4,424,146 4,254,221 Nonmajor Governmental 6,772,447 - $ 14,132,936 14.132.936 Transfers are used to 1)move funds from the fund with collection authorization to the funds where additional amounts are needed and 2) to move amounts earmarked in the operating funds to fulfill commitments for Capital Projects and Debt Service funds expenditures. (14) Significant Contingencies (a) Litigation The Town, in common with other municipalities, receives numerous notices of claims for money damages arising from false arrest, property damage or personal injury. Of the claims currently pending, none are expected to have a material effect on the financial position of the Town if adversely settled. Westchester Joint Water Works (WJWW), a joint venture of the Town as reported in note 7, has entered into a settlement agreement along with other municipalities. The settlement agreement resulted in fines and commitments to capital projects. The Town's proportionate share of this settlement is 16.7%. As a result, the Town has paid fines of $395,377 for the year ended December 31, 2024. No additional fines are expected to be paid. Additionally, the Town estimates that its proportionate share of the capital projects to be $17,852,300 which is recognized on the statement of net position. The Town is also defendant in numerous tax certiorari proceedings, the results of which generally require tax refunds on the part of the Town. The amount of possible refunds cannot be determined at the present time and any refunds resulting from adverse settlements will be funded in the year in which the payments are made. 57 Page 118 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (14) Significant Contingencies, Continued (b) Risk Management The primary government purchases various conventional liability and workers' compensation insurance policies to protect against potential losses. The general liability policy provides coverage of$1 million per occurrence, not to exceed an aggregate of up to $3 million. In addition, there is a public officials liability policy providing coverage of$1 million per claim, not to exceed an aggregate of up to $2 million. Finally, there is an excess liability policy of$20 million per occurrence,not to exceed an aggregate of up to$40 million. The Town's workers' compensation policy provides coverage at statutory levels. Settled claims resulting from these risks have not exceeded commercial insurance coverage in any of the past three fiscal years. The Authority purchases various conventional insurance policies to reduce its exposure to loss. The Authority maintains a general liability policy with coverage up to $5 million. Settled claims resulting from these risks have not exceeded commercial coverage in any of the past three fiscal years. (c) Contingencies The Town participates in various Federal grant programs. These programs are subject to program compliance audits pursuant to the Single Audit Act. The amount of expenditures which may be disallowed by the granting agencies cannot be determined at this time, although the Town anticipates such amounts, if any, to be immaterial. (15)Tax Abatements The Town has real property tax abatement agreements exempt under Real Property Tax Law and General Municipal Law. However, the total value of the tax abatement agreements for the year ended December 31,2024 amounted to$5,903 and,therefore,detail information has been excluded from these financial statements. 58 Page 119 of 608 TOWN OF MAMARONECK, NEW YORK Required Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - General Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 6,118,300 6,118,300 6,185,318 67,018 Real property tax items 772,120 772,120 1,030,921 258,801 Departmental income 3,581,595 3,586,595 3,525,541 (61,054) Intergovernmental charges - - 7,400 7,400 Use of money and property 1,389,600 1,389,600 1,348,099 (41,501) Licenses and permits 80,200 80,200 73,520 (6,680) Fines and forfeitures 267,850 267,850 236,439 (31,411) Sale of property and compensation for loss - - 22,311 22,311 State aid 1,206,200 1,243,700 1,347,547 103,847 Federal aid 63,900 311,042 323,912 12,870 Miscellaneous 197,700 261,835 267,254 5,419 Total revenue 13,677,465 14,031,242 14,368,262 337,020 Expenditures: General government support 5,012,653 5,068,530 4,459,656 608,874 Health 450,000 450,000 265,919 184,081 Transportation 21,200 25,158 7,054 18,104 Economic assistance and opportunity 510,724 510,724 487,967 22,757 Culture and recreation 3,347,789 3,414,545 3,121,700 292,845 Home and community services 173,850 229,850 177,795 52,055 Employee benefits 3,024,100 3,024,100 2,926,613 97,487 Debt service: Principal 96,000 480,000 480,000 - Interest 21,600 21,600 21,600 - Total expenditures 12,657,916 13,224,507 11,948,304 1,276,203 Excess of revenue over expenditures 1,019,549 806,735 2,419,958 1,613,223 Other financing sources (uses): Transfers in 154,150 1,772,136 1,772,136 - Transfers out (3,071,974) (4,282,148) (4,113,783) 168,365 Total other financing sources (uses) (2,917,824) (2,510,012) (2,341,647) 168,365 Net change in fund balance $ (1,898,275) (1,703,277) 78,311 1,781,588 Fund balance at beginning of year 8,571,775 Fund balance at end of year $ 8,650,086 59 Page 120 of 608 TOWN OF MAMARONECK,NEW YORK Required Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balance- Budget to Actual -Town Outside Village Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $10,827,900 10,827,900 10,826,939 (961) Nonproperty tax items 3,508,000 3,508,000 3,731,317 223,317 Departmental income 452,500 551,500 1,319,116 767,616 Use of money and property 200,000 200,000 361,407 161,407 Licenses and permits 1,001,000 1,001,000 1,400,284 399,284 Fines and forfeitures 6,000 6,000 2,550 (3,450) Sale of property and compensation for loss - - 46,617 46,617 State aid - 74,998 74,998 - Federal aid 12,800 12,800 7,725 (5,075) Miscellaneous - - 2,709 2,709 Total revenue 16,008,200 16,182,198 17,773,662 1,591,464 Expenditures: General government support 1,914,380 1,714,429 1,485,511 228,918 Public safety 7,619,785 8,040,476 8,018,382 22,094 Health 99,100 99,100 99,100 - Transportation 34,060 21,860 19,305 2,555 Culture and recreation 1,515,257 1,510,905 1,508,635 2,270 Home and community services 682,033 663,728 620,007 43,721 Employee benefits 5,757,175 5,897,275 5,892,946 4,329 Total expenditures 17,621,790 17,947,773 17,643,886 303,887 Excess (deficiency)of revenue over expenditures (1,613,590) (1,765,575) 129,776 1,895,351 Other financing sources (uses): Transfers in 762,515 939,893 771,528 (168,365) Transfers out (698,525) (1,173,525) (1,173,525) - Total other financing sources(uses) 63,990 (233,632) (401,997) (168,365) Net change in fund balance $(1,549,600) (1,999,207) (272,221) 1,726,986 Fund balance at beginning of year 6,039,188 Fund balance at end of year $ 5,766,967 60 Page 121 of 608 TOWN OF MAMARONECK, NEW YORK Required Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - Special Districts Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 8,876,970 8,876,970 8,876,189 (781) Departmental income 3,279,600 3,320,574 3,007,309 (313,265) Intergovernmental charges 123,030 123,030 149,785 26,755 Use of money and property 26,764 31,764 220,424 188,660 Sale of property and compensation for loss - - 37,640 37,640 Miscellaneous - - 2 2 Total revenue 12,306,364 12,352,338 12,291,349 (60,989) Expenditures: Public safety 2,648,096 2,658,050 2,403,716 254,334 Health 1,478,013 1,518,886 1,509,118 9,768 Transportation 162,278 167,844 173,035 (5,191) Home and community services 3,018,603 2,941,554 2,812,884 128,670 Employee benefits 2,519,136 2,528,303 2,335,374 192,929 Total expenditures 9,826,126 9,814,637 9,234,127 580,510 Excess of revenue over expenditures 2,480,238 2,537,701 3,057,222 519,521 Other financing sources (uses): Transfers in - 282,664 282,664 - Transfers out (2,634,238) (3,157,980) (3,157,980) - Total other financing sources (uses) (2,634,238) (2,875,316) (2,875,316)Net change in fund balance $ (154,000) (337,615) 181,906 519,521 Fund balance at beginning of year 5,514,203 Fund balance at end of year $ 5,696,109 61 Page 122 of 608 TOWN OF MAMARONECK, NEW YORK Required Supplementary Infotination Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - Highway Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 6,064,800 6,064,800 6,064,262 (538) Intergovernmental charges 551,218 551,218 508,831 (42,387) Use of money and property 71,000 71,000 160,909 89,909 Sale of property and compensation for loss 26,500 26,500 101,567 75,067 Total revenue 6,713,518 6,713,518 6,835,569 122,051 Expenditures: Transportation 3,852,447 3,880,989 3,541,769 339,220 Employee benefits 1,779,224 1,779,224 1,661,970 117,254 Total expenditures 5,631,671 5,660,213 5,203,739 456,474 Excess of revenue over expenditures 1,081,847 1,053,305 1,631,830 578,525 Other financing sources (uses): Transfers in - 110,015 110,015 - Transfers out (1,301,847) (1,433,427) (1,433,427) - Total other financing sources (uses) (1,301,847) (1,323,412) (1,323,412)Net change in fund balance $ (220,000) (270,107) 308,418 578,525 Fund balance at beginning of year 2,788,957 Fund balance at end of year $ 3,097,375 62 Page 123 of 608 TOWN OF MAMARONECK,NEW YORK Required Supplementary Information Schedule of Changes in the Town's Total OPEB Liability and Related Ratios Year ended December 31,2024 2024 2023 2022 2021 2020 2019 2018 Total OPEB liability Service cost $ 2,460,130 2,035,941 2,675,752 2,701,975 2,187,127 2,071,412 2,209,552 Interest 3,384,369 3,177,652 2,184,968 1,872,227 2,655,669 2,940,383 3,049,245 Differences between expected and actual experience (661,204) 4,777,498 3,184,949 2,035,508 (2,971,792) (6,362,401) (5,645,533) Changes of assumptions (5,391,664) 4,000,599 (28,792,491) (4,080,811) 16,084,473 4,539,830 - Benefit payments (3,440,447) (2,779,351) (2,491,486) (2,360,168) (2,462,076) (2,551,390) (2,656,557) Net change in total OPEB liability (3,648,816) 11,212,339 (23,238,308) 168,731 15,493,401 637,834 (3,043,293) Total OPEB liability-beginning 86,329,442 75,117,103 98,355,411 98,186,680 82,693,279 82,055,445 85,098,738 Total OPEB liability-ending $82,680,626 86,329,442 75,117,103 98,355,411 98,186,680 82,693,279 82,055,445 Covered payroll 15,107,644 15,349,416 14,403,864 14,224,353 11,649,814 13,033,191 12,306,706 Total OPEB liability as a percentage of covered payroll 547.28% 562.43% 521.51% 691.46% 842.82% 634.48% 666.75% Notes to schedule: Changes of assumptions - Changes of assumptions and other inputs reflect the effects of changes in the discount rate each period. The following are the discount rates used in each period: 2024 2023 2022 2021 2020 2019 2018 4.28% 4.00% 4.31% 2.25% 1.93% 3.26% 3.64% This schedule is presented to illustrate the requirement to show information for 10 years. However,until a full 10 year trend is compiled,the Town is presenting information for those years for which information is available. Trust Assets-There are no assets accumulated in a trust that meets the criteria in GASB Statement No.75,paragraph 4. 63 Page 124 of 608 TOWN OF MAMARONECK,NEW YORK Required Supplementary Information Schedule of Changes in the Town's LOSAP Liability and Related Ratios Year ended December 31,2024 2024 2023 2022 2021 2020 2019 2018 2017 LOSAP liability Service cost $ 37,651 44,106 48,288 106,438 95,736 81,582 61,843 59,638 Interest 84,983 69,111 114,885 47,433 42,171 44,169 60,525 45,337 Differences between expected and actual experience (86,939) (22,647) (44,700) 30,135 (44,432) (4,799) 22,197 - Changes of assumptions (178,943) 99,982 (1,104,550) 100,267 397,195 393,292 (148,536) 172,911 Benefit payments (29,780) (27,160) (26,930) (24,130) (18,570) (5,680) (30,250) (5,171) Net change in LOSAP liability (173,028) 163,392 (1,013,007) 260,143 472,100 508,564 (34,221) 272,715 LOSAP liability-beginning 1,999,385 1,835,993 2,849,000 2,588,857 2,116,757 1,608,193 1,642,414 1,369,699 LOSAP liability-ending $1,826,357 1,999,385 1,835,993 2,849,000 2,588,857 2,116,757 1,608,193 1,642,414 Covered payroll N/A N/A N/A N/A N/A N/A N/A N/A LOSAP liability as a percentage of covered payroll 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Notes to schedule: Changes of assumptions - Changes of assumptions and other inputs reflect the effects of changes in the discount rate each period. The following are the discount rates used in each period: 2024 2023 2022 2021 2020 2019 2018 2017 4.28% 3.79% 4.05% 1.84% 2.75% 2.75% 3.71% 3.31% This schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10 year trend is compiled,the Town is presenting information for those years for which information is available. Trust Assets-There are no assets accumulated in a trust that meets the criteria in GASB Statement No.73,paragraph 4. 64 Page 125 of 608 TOWN OF MAMARONECK,NEW YORK Required Supplementary Information Schedule of Town's Proportionate Share of the Net Pension Asset/Liability December 31,2024 ERS 2024 2023 2022 2021 2020 2019 2018 2017 2016. 2015 Town's proportion of the net pension asset/liability 0.0245651% 0.0231186% 0.0233148% 0.0222323% 0.0228510% 0.0228534% 0.0217828% 0.0229223% 0.0212436% 0.0225153% Town's proportionate share of the net pension asset (liability) $(3,616,982) (4,957,553) 1,905,891 (22,138) (6,051,084) 1,619,233 (703,029) 2,153,827 (3,409,658) (760,623) Town's covered payroll $ 7,718,089 7,642,184 7,370,526 7,354,597 6,940,641 6,882,383 6,649,254 6,193,460 6,044,712 6,133,937 Town's proportionate share of the net pension liability as a percentage of its covered payroll 46.9% 64.9% 25.9% 0.3% 87.2% 23.5% 10.6% 34.8% 56.4% 12.4% Plan fiduciary net position as a percentage of the total pension asset/liability 93.88% 90.78% 103.65% 99.95% 86.4% 96.3% 98.2% 94.7% 90.7% 97.9% PFRS Town's proportion of the net pension liability 0.1597539% 0.1637065% 0.1666653% 0.1551869% 0.1711154% 0.1529885% 0.1526125% 0.1526963% 0.1601178% 0.1617364% Town's proportionate share of the net pension liability $(7,576,848) (9,021,000) (946,733) (2,694,473) (9,146,009) (2,565,650) (1,542,541) (3,164,863) (4,740,748) (445,195) Town's covered payroll $ 8,228,714 7,902,057 7,321,212 7,153,524 6,586,679 6,471,130 6,443,114 6,168,882 6,036,891 6,198,180 Town's proportionate share of the net pension liability as a percentage of its covered payroll 92.1% 114.2% 12.9% 37.7% 138.9% 39.6% 23.9% 513% 78.5% 7.2% Plan fiduciary net position as a percentage of the total pension liability 89.72% 87,43% 98.66% 95.79% 84.9% 95.1% 96.9% 93.5% 90.2% 99.0% 65 Page 126 of 608 • TOWN OF MAMARONECK,NEW YORK Required Supplementary Information Schedule of Town's Pension Contributions - December 31,2024 ERS 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Contractually required contribution $1,109,073 986,165 984,111 1,139,485 1,012,831 1,001,835 9,366,836 951,693 975,073 921,095 Contributions in relation to the contractually required contribution 1,109,073 986,165 984,111 1,139,485 1,012,831 1,001,835 9,366,836 951,693 975,073 921,095 Contribution deficiency(excess) $ Town's covered payroll $7,718,089 7,642,184 7,370,526 7,354,597 6,997,273 7,009,504 6,950,172 6,366,881 6,396,849 6,216,275 Contributions as a percentage of covered payroll 14.37% 12.90% 13.35% 15.49% 14.47% 14.29% 134.77% 14.95% 15.24% 14.82% PFRS Contractually required contribution $2,412,717 2,006,537 1,909,637 1,837,154 1,508,699 1,459,619 1,428,769 1,403,486 1,362,460 1,105,220 Contributions in relation to the contractually required contribution 2,412,717 2,006,537 1,909,637 1,837,154 1,508,699 1,459,619 1,428,769 1,403,486 1,362,460 1,105,220 Contribution deficiency(excess) $ Town's covered payroll $8,228,714 7,902,057 7,321,212 7,153,524 6,751,611 6,694,209 6,477,510 6,425,121 6,105,861 6,230,182 Contributions as a percentage of covered payroll 29.32% 25.39% 26.08% 25.68% 22.35% 21.80% 22.06% 21.84% 22.31% 17.74% 66 Page 127 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Combining Balance Sheet-Special Districts Fund December 31,2024 Street Refuse and Fire Water Sewer Lighting Garbage Ambulance Protection Assets District District District District District District Total Investments $ - - - - - 1,805,832 1,805,832 Receivables: Accounts 2,470 - - - - - 2,470 Due from other governments - 173,593 - - 1,900 - 175,493 Due from other funds 983,553 86,264 178,445 617,819 555,543 1,181,695 3,603,319 Prepaid expenditures 3,453 10,999 5,565 27,945 39,284 214,448 301,694 Total assets $ 989,476 270,856 184,010 645,764 596,727 3,201,975 5,888,808 Liabilities and Fund Balances Liabilities: Accounts payable 7,944 1,332 12,895 1,636 25,571 25,415 74,793 Accrued liabilities - 3,591 882 4,150 69,465 39,818 117,906 Total liabilities 7,944 4,923 13,777 5,786 95,036 65,233 192,699 Fund balances: Nonspendable 3,453 10,999 5,565 27,945 39,284 214,448 301,694 Restricted - - - - - 1,805,832 1,805,832 Assigned 978,079 254,934 164,668 612,033 462,407 1,116,462 3,588,583 Total fund balances 981,532 265,933 170,233 639,978 501,691 3,136,742 5,696,109 Total liabilities and fund balances $ 989,476 270,856 184,010 645,764 596,727 3,201,975 5,888,808 67 Page 128 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Combining Schedule of Revenue,Expenditures and Changes in Fund Balances-Special Districts Fund Year ended December 31,2024 Street Refuse and Fire Water Sewer Lighting Garbage Ambulance Protection District District District District District District Total Revenue: Real property taxes $ - - 305,473 2,507,447 724,942 5,338,327 8,876,189 Departmental income 1,208,119 724,814 - - 1,074,376 - 3,007,309 Intergovernmental charges - 5,788 - - 143,997 - 149,785 Use of money and property 36,674 - - - 24,174 159,576 220,424 Sale of property and compensation for loss - - 5,431 24,040 5,070 3,099 37,640 Miscellaneous - - - 2 - - 2 Total revenue 1,244,793 730,602 310,904 2,531,489 1,972,559 5,501,002 12,291,349 Expenditures: Public safety ir - - - - 2,403,716 2,403,716 Health - - 1,509,118 - 1,509,118 Transportation - - 173,035 - - - 173,035 Home and community services 303,190 147,739 - 2,361,955 - - 2,812,884 Employee benefits - 69,281 30,400 - 309,981 1,925,712 2,335,374 Total expenditures 303,190 217,020 203,435 2,361,955 1,819,099 4,329,428 9,234,127 Excess of revenue over expenditures 941,603 513,582 107,469 169,534 153,460 1,171,574 3,057,222 Other financing sources(uses): Transfers in 234,330 3,722 - - 14,058 30,554 282,664 Transfers out (1,585,917) (536,237) (112,573) (161,140) (144,812) (617,301) (3,157,980) Total other financing sources(uses) (1,351,587) (532,515) (112,573) (161,140) (130,754) (586,747) (2,875,316) Net change in fund balance (409,984) (18,933) (5,104) 8,394 22,706 584,827 181,906 Fund balances at beginning of year 1,391,516 284,866 175,337 631,584 478,985 2,551,915 5,514,203 Fund balances at end of year $ 981,532 265,933 170,233 639,978 501,691 3,136,742 5,696,109 68 Page 129 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Combining Balance Sheet-Nonmajor Governmental Funds December 31, 2024 Section 8 Debt Housing Service Assistance Total Assets Due from other funds $ 6,497,283 - 6,497,283 Fund Balances Fund balances: Restricted 1,360,745 - 1,360,745 Assigned 5,136,538 - 5,136,538 Total fund balances $ 6,497,283 - 6,497,283 69 Page 130 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Combining Schedule of Revenue, Expenditures and Changes in Fund Balances- Nonmajor Governmental Funds Year ended December 31, 2024 Section 8 Debt Housing Service Assistance Total Revenue - use of money and property $1,397,133 3,090 1,400,223 Expenditures: Home and community services - 880,861 880,861 Employee benefits - 2,016 2,016 Debt service: Principal 3,651,300 - 3,651,300 Interest 1,558,224 - 1,558,224 Total expenditures 5,209,524 882,877 6,092,401 Excess expenditures over revenue (3,812,391) (879,787) (4,692,178) Other financing sources (uses): Issuance premium 240,331 - 240,331 Transfers in 6,772,447 - 6,772,447 Total other financing sources (uses) 7,012,778 - 7,012,778 Net change in fund balance 3,200,387 (879,787) 2,320,600 Fund balances at beginning of year 3,296,896 879,787 4,176,683 Fund balances at end of year $6,497,283 - 6,497,283 70 Page 131 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Balance Sheet - General Fund December 31, 2024 and 2023 Assets 2024 2023 Change Cash and equivalents $ 1,393,541 2,029,348 (635,807) Investments 50,569,461 40,524,081 10,045,380 Receivables: Accounts 188,857 218,771 (29,914) Taxes, net 943,974 1,066,785 (122,811) Due from other governments 94,747 56,403 38,344 State and Federal aid - 38,051 (38,051) Lease 2,318,387 2,489,849 (171,462) Prepaid expenditures 252,857 279,971 (27,114) Total assets $ 55,761,824 46,703,259 9,058,565 Liabilities, Deferred Inflows of Resources and Fund Balances Liabilities: Accounts payable 242,312 242,124 188 Accrued liabilities 190,258 72,856 117,402 Deposits payable 177,109 155,509 21,600 Due to other funds 43,211,041 33,988,966 9,222,075 Unearned revenue 226,399 428,116 (201,717) Total liabilities 44,047,119 34,887,571 9,159,548 Deferred inflows of resources: Tax revenue 886,926 868,248 18,678 Lease 2,177,693 2,375,665 (197,972) Total deferred inflows of resources 3,064,619 3,243,913 (179,294) Fund balances: Nonspendable 252,857 279,971 (27,114) Restricted 351,846 342,293 9,553 Assigned 1,227,909 1,962,246 (734,337) Unassigned 6,817,474 5,987,265 830,209 Total fund balance 8,650,086 8,571,775 78,311 Total liabilities, deferred inflows of resources and fund balances $ 55,761,824 46,703,259 9,058,565 71 Page 132 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - General Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Real property taxes $ 6,185,318 5,790,484 394,834 Real property tax items 1,030,921 984,811 46,110 Departmental income 3,525,541 3,480,963 44,578 Intergovernmental charges 7,400 7,400 Use of money and property 1,348,099 1,279,758 68,341 Licenses and permits 73,520 88,248 (14,728) Fines and forfeitures 236,439 273,235 (36,796) Sale of property and compensation for loss 22,311 137,751 (115,440) State aid 1,347,547 1,201,062 146,485 Federal aid 323,912 372,035 (48,123) Miscellaneous 267,254 211,834 55,420 Total revenue 14,368,262 13,827,581 540,681 Expenditures: General government support 4,459,656 4,384,974 74,682 Health 265,919 188,335 77,584 Transportation 7,054 7,762 (708) Economic assistance and opportunity 487,967 513,089 (25,122) Culture and recreation 3,121,700 3,038,593 83,107 Home and community services 177,795 60,200 117,595 Employee benefits 2,926,613 2,527,331 399,282 Debt service: Principal 480,000 - 480,000 Interest 21,600 - 21,600 Total expenditures 11,948,304 10,720,284 1,228,020 Excess (deficiency) of revenue over expenditures 2,419,958 3,107,297 (687,339) Other financing sources (uses): Transfers in 1,772,136 207,719 1,564,417 Transfers out (4,113,783) (4,798,102) 684,319 Total other financing sources (uses) (2,341,647) (4,590,383) 2,248,736 Net change in fund balance 78,311 (1,483,086) 1,561,397 Fund balances at beginning of year 8,571,775 10,054,861 (1,483,086) Fund balances at end of year $ 8,650,086 8,571,775 78,311 72 Page 133 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Balance Sheet- Town Outside Villages December 31, 2024 and 2023 Assets 2024 2023 Change Receivables: Accounts $ 878,126 286,183 591,943 Due from other governments 170 4,245 (4,075) State and Federal aid 848,354 873,801 (25,447) Due from other funds 4,342,946 5,357,608 (1,014,662) Prepaid expenditures 649,560 813,788 (164,228) Total assets $ 6,719,156 7,335,625 (616,469) Liabilities, Deferred Inflows of Resources and Fund Balances Liabilities: Accounts payable 143,235 67,721 75,514 Accrued liabilities 150,730 651,705 (500,975) Deposits payable 573,274 502,599 70,675 Unearned revenue 84,950 74,412 10,538 Total liabilities 952,189 1,296,437 (344,248) Fund balances: Nonspendable 649,560 813,788 (164,228) Assigned 5,117,407 5,225,400 (107,993) Total fund balance 5,766,967 6,039,188 (272,221) Total liabilities, deferred inflows of resources and fund balances $ 6,719,156 7,335,625 (616,469) 73 Page 134 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances- Town Outside Villages Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Real property taxes $ 10,826,939 9,928,000 898,939 Nonproperty tax items 3,731,317 3,456,863 274,454 Departmental income 1,319,116 890,993 428,123 Use of money and property 361,407 96,996 264,411 Licenses and permits 1,400,284 1,284,154 116,130 Fines and forfeitures 2,550 5,287 (2,737) Sale of property and compensation for loss 46,617 18,934 27,683 State aid 74,998 37,498 37,500 Federal aid 7,725 4,245 3,480 Miscellaneous 2,709 3,951 (1,242) Total revenue 17,773,662 15,726,921 2,046,741 Expenditures: General government support 1,485,511 1,778,588 (293,077) Public safety 8,018,382 7,431,404 586,978 Health 99,100 89,100 10,000 Transportation 19,305 18,176 1,129 Culture and recreation 1,508,635 1,465,099 43,536 Home and community services 620,007 306,972 313,035 Employee benefits 5,892,946 5,467,150 425,796 Total expenditures 17,643,886 16,556,489 1,087,397 Excess (deficiency) of revenue over expenditures 129,776 (829,568) 959,344 Other financing sources (uses): Transfers in 771,528 1,254,307 (482,779) Transfers out (1,173,525) (1,264,427) 90,902 Total other financing sources (uses) (401,997) (10,120) (391,877) Net change in fund balance (272,221) (839,688) 567,467 Fund balances at beginning of year 6,039,188 6,878,876 (839,688) Fund balances at end of year $ 5,766,967 6,039,188 (272,221) 74 Page 135 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Balance Sheet- Highway Fund December 31, 2024 and 2023 Assets 2024 2023 Change Cash and equivalents $ 200 200 - Receivables: Accounts 378 8,144 (7,766) Due from other governments 45,763 61,593 (15,830) Due from other funds 3,025,361 2,589,111 436,250 Prepaid expenditures 157,054 245,480 (88,426) Total assets $ 3,228,756 2,904,528 324,228 Liabilities, Deferred Inflows of Resources and Fund Balances Liabilities: Accounts payable 97,177 99,112 (1,935) Accrued liabilities 34,204 16,459 17,745 Total liabilities 131,381 115,571 15,810 Fund balances: Nonspendable 157,054 245,480 (88,426) Assigned 2,940,321 2,543,477 396,844 Total fund balance 3,097,375 2,788,957 308,418 Total liabilities, deferred inflows of resources and fund balances $ 3,228,756 2,904,528 324,228 75 Page 136 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Highway Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Real property taxes $ 6,064,262 6,023,700 40,562 Intergovernmental charges 508,831 528,465 (19,634) Use of money and property 160,909 79,605 81,304 Sale of property and compensation for loss 101,567 73,555 28,012 State aid - 6,907 (6,907) Miscellaneous - 2,399 (2,399) Total revenue 6,835,569 6,714,631 120,938 Expenditures: Transportation 3,541,769 3,237,108 304,661 Employee benefits 1,661,970 1,535,906 126,064 Total expenditures 5,203,739 4,773,014 430,725 Excess (deficiency) of revenue over expenditures 1,631,830 1,941,617 (309,787) Other financing sources (uses): Transfers in 110,015 48,194 61,821 Transfers out (1,433,427) (1,305,245) (128,182) Total other financing sources (uses) (1,323,412) (1,257,051) (66,361) Net change in fund balance 308,418 684,566 (376,148) Fund balances at beginning of year 2,788,957 2,104,391 684,566 Fund balances at end of year $ 3,097,375 2,788,957 308,418 76 Page 137 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Comparative Balance Sheet- Capital Projects Fund December 31, 2024 and 2023 Assets 2024 2023 Change Receivables: Accounts $ - 55,131 (55,131) Due from other governments 76,200 - 76,200 State and Federal aid 195,796 195,349 447 Due from other funds 25,742,132 18,836,336 6,905,796 Total assets $ 26,014,128 19,086,816 6,927,312 Liabilities, Deferred Inflows of Resources and Fund Balances Liabilities: Accounts payable 2,610,556 1,034,121 1,576,435 Accrued liabilities 242,962 42,206 200,756 Bond anticipation note - 480,000 (480,000) Total liabilities 2,853,518 1,556,327 1,297,191 Fund balance -restricted 23,160,610 17,530,489 5,630,121 Total liabilities, deferred inflows of resources and fund balances $ 26,014,128 19,086,816 6,927,312 77 Page 138 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Infoiination Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Capital Projects Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: State aid $ 2,570,973 797,341 1,773,632 Federal aid 833,252 442,158 391,094 Miscellaneous 229,778 142,481 87,297 Total revenue 3,634,003 1,381,980 2,252,023 Expenditures - capital outlay 11,131,207 7,222,895 3,908,312 Excess expenditures over revenue (7,497,204) (5,840,915) (1,656,289) Other financing sources (uses): Bond issuance 12,116,500 8,971,300 3,145,200 BANs redeemed from appropriations 480,000 - 480,000 Issuance premium 360,900 - 360,900 Transfers in 4,424,146 4,870,802 (446,656) Transfers out (4,254,221) (929,779) (3,324,442) Total other financing sources (uses) 13,127,325 12,912,323 215,002 Net change in fund balance 5,630,121 7,071,408 (1,441,287) Fund balances at beginning of year 17,530,489 10,459,081 7,071,408 Fund balances at end of year $ 23,160,610 17,530,489 5,630,121 78 Page 139 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Project-Length Schedule-Capital Projects Fund Inception of Project through December 31,2024 Fund Balance (Deficit)at Project Project Expenditures Unexpended Total December 31, Project Number Budget and Transfers Balance Revenue 2024 Rye lake Filtration H1364 $ 24,601,500 1,628,949 22,972,551 12,531,000 10,902,051 Water Infrastructure Paving H1368 510,000 - 510,000 510,000 510,000 Rye Lake turbity Curtain H1386 168,200 147,858 20,342 168,200 20,342 Acorn Lane Water Main H1396 54,900 2,546 52,354 54,900 52,354 Park Lane Storage#2 H1397 392,500 15,797 376,703 392,500 376,703 Quarry Heights H1398 183,700 183,700 - 183,700 - Kensico Reservoir-Water Supp Env H1399 200,400 - 200,400 - - Lead Service Line Rep-Water Supp Env H1399 946,700 - 946,700 - - Waverly Bridge Water Main H1400 64,050 13,082 50,968 64,050 50,968 Brookside Place Water Main H1401 238,880 238,612 268 238,880 268 Kenilworth Booster-Phase 1/2 H1403 28,320 8,268 20,052 28,320 20,052 Trails End Water Main H1404 110,625 14,983 95,642 110,625 95,642 Kenilworth Booster-Phase 3 H1405 35,400 1,481 33,919 . 35,400 33,919 Town Center Generator H1603 732,641 - 732,641 732,641 732,641 Town Center HVAC H1614 421,935 346,608 75,327 421,935 75,327 Town Center Restrooms H1614 289,437 279,437 10,000 289,437 10,000 Town Center Improvements-Flat Roofs-5 areas H1614 700,031 326,481 373,550 700,030 373,549 Town Center Flooring-lst and 2nd floor H1614 121,275 - 121,275 121,275 121,275 Town Center Flooring-Admin/Clerk H1614 30,000 - 30,000 30,000 30,000 Town Center Flooring-Police H1614 9,500 - 9,500 9,500 9,500 Town Center-Elevator Modernization H1614 291,109 285,185 5,924 291,109 5,924 Town Center-Women's locker room/Relocating offices H1614 877,200 631,047 246,153 877,200 246,153 Town Center Painting-Police H1614 25,000 - 25,000 25,000 25,000 Town Center Backup boilers HI614 36,000 - 36,000 36,000 36,000 Town Center ATV with snow plow H1614 20,000 - 20,000 20,000 20,000 Computer Software/Hardware H1620 109,186 17,569 91,617 109,186 91,617 Server Replacement H1620 55,984 23,758 32,226 55,984 32,226 Laptop purchases H1620 50,827 49,997 830 50,827 830 Financial Enterprise System H1689 513,136 462,307 50,829 513,136 50,829 Town center-LMCTV H1690 500,000 19,063 480,937 - (19,063) Dam Improvements-Bypass Monitoring/Valve Control H2410 160,000 - 160,000 160,000 160,000 Environmental Systems Research Institute(ESRI)system installation H2419 37,300 31,387 5,913 37,300 5,913 Furniture-Engineering H2496 16,500 833 15,667 16,500 15,667 Police-Virtual Reality Training System H31103 75,000 - 75,000 75,000 75,000 Police Vehicles-Two Radio Patrol Cars H3172 132,595 . 132,595 - 132,595 - Police Vehicles-Three hybrid Radio Patrol Cars-2023 cars ordered in 22 H3172 168,076 168,076 - 168,076 - Police Vehicles-Three hybrid Radio Patrol Cars-2024 H3172 189,212 69,316 119,896 189,212 119,896 Police Vehicles-Three hybrid Radio Patrol Cars-2025 H3172 51,971 - 51,971 51,971 51,971 Police Ballistic Equipment H3177 15,100 9,002 6,098 15,100 6,098 Speed Complaint system H3177 15,409 9,756 5,653 15,409 5,653 Police-license plate reader H3177 41,000 - 41,000 41,000 41,000 Police Evidence Locker H3186 30,000 15,525 14,475 • 30,000 14,475 Madison Avenue Signal H3361 1,004,060 100,921 903,139 1,004,060 903,139 Traffic Signal Replacement-Myrtle/Murray H3361 633,444 573,338 60,106 633,444 60,106 Traffic Signal Replacement-Richbell/Palmer H3361 555,686 105,162 450,524 555,686 450,524 Replace the 2007 Fire engine pumper H3411 1,085,525 46,465 1,039,060 1,085,525 1,039,060 Computer Server-Fire Dept H3420 40,000 33,490 6,510 40,000 6,510 Fire Station HVAC-ARP H3429 . 57,000 57,000 - 57,000 - Fire Station HVAC H3429 22,000 22,000 - 22,000 - Concrete Pad H3429 16,000 - 16,000 16,000 16,000 Shed roof supplies for lifeboat H3429 5,000 - 5,000 5,000 5,000 Fire Chief Vehicle H3472 74,693 74,693 - 74,693 - Fire Apparatus-Replace Fire Engine#37(Storm Ida) H3492 1,082,345 22,685 1,059,660 1,082,345 1,059,660 Scot Air pks H3495 551,448 32,051 519,397 551,448 519,397 TBD New Equipment-Lexus donation H3495 12,500 7,319 5,181 12,500 5,181 Fleet Car-Building Dept H3672 • 40,000 - 40,000 40,000 40,000 Ambulance Radio Equipment H4133 27,651 23,633 4,018 27,651 4,018 MEMS Ambulance-furniture/chairs H4133 5,000 - 5,000 5,000 5,000 79 Page 140 of 608 TOWN OF MANLARONECK,NEW YORK Other Supplementary Information Project-Length Schedule-Capital Projects Fund,Continued Fund Balance (Deficit)at • Project Project Expenditures Unexpended Total December 31, Project Number Budget and Transfers Balance Revenue 2024 MEMS Ambulance-Portable radios H4133 $ 5,300 - 5,300 5,300 5,300 LVAC Electrical Upgrades H4159 25,000 - 25,000 25,000 25,000 Pagers/Communications Equip-Ambulance H4167 43,350 41,405 1,945 43,350 1,945 MEMS-Office Furniture H4168 19,000 4,432 14,568 19,000 14,568 Chevy Tahoe Fly Car-2024 H4172 70,000 404 69,596 70,000 69,596 Rockland Bridge H5050 889,200 - 889,200 120,000 120,000 East Valley Stream Bridge-Storm Ida Damages-Permanent H5092 1,829,163 1,639,865 189,298 1,829,163 189,298 Generator-Highway H5103 167,500 63,883 103,617 167,500 103,617 Roads,Sidewalks,Curbs H5104 1,468,807 1,135,493 333,314 1,479,213 343,720 Dump Truck-6 Wheel H5106 282,807 125,716 157,091 282,807 157,091 Repower Hybrid Truck H5106 45,000 - 45,000 45,000 45,000 Brush chipper H5106 65,000 84,700 (19,700) 65,000 (19,700) Pay Loader H5106 212,503 237,357 (24,854) 212,503 (24,854) Dump Truck with salt spreader H5106 300,000 - 300,000 300,000 300,000 Chipper Box H5106 13,230 - 13,230 13,230 13,230 Nancy Lane Storm Sewer Extension H5113 120,000 100,648 19,352 120,000 19,352 Murdoch Woods Easement H5113 50,000 30,000 20,000 50,000 20,000 Storm Water Drainage Study H5135 592,300 433,800 158,500 217,300 (216,500) Highway Garage Drainage Improvements H5136 200,885 196,460 4,425 200,885 4,425 Highway Tree Garage Reconstruction H5138 1,178,000 77,719 1,100,281 1,178,000 1,100,281 Brine System H5142 48,762 48,762 - 29,074 (19,688) Weaver Street-Sidewalk Extension H5145 395,000 263,681 131,319 80,000 (183,681) Waverly Ave Bridge H5162 4,944,731 4,021,011 923,720 1,946,455 (2,074,556) Archway-Stone Masonry(Larchmont Gardens) H5165 146,853 143,221 3,632 146,853 3,632 Replace Ford F550 with utility body for transporting tools and materials and snow removal H5172 145,882 134,312 11,570 145,882 11,570 Sidewalks&Curbs-Howell Ave/New Jeff&N Chatsworth/ Edgewood&N Chats(2024) H5173 408,570 327,445 81,125 408,570 81,125 Crosswalks H5173 - 10,460 (10,460) - (10,460) Madison Ave Green Improvements H5180 1,230,000 133,628 1,096,372 230,000 96,372 Sign Shop-Storm Isaias H5191 2,921,279 204,420 2,716,859 2,921,279 2,716,859 Roundabout H5198 2,000,000 - 2,000,000 - - Colonial Ave Sidewalk H5199 1,224,480 - 1,224,480 - - Sr Center Building Improvements-Generator H6703 - 3,750 (3,750) - (3,750) Sr Center Building Improvements-Yellow room H6758 442,000 55,623 386,377 134,000 78,377 Sr Center Building Improvements-(Donation from McGuire Foundation) H6758 25,663 - 25,663 25,663 25,663 Sr Center Building Improvements-Exterior H6758 257,000 - 257,000 257,000 257,000 Sr Center-Heat pump H6758 100,000 - 100,000 - - Sr Center Bus-20 Passenger-2024 H6772 70,000 - 70,000 70,000 70,000 Recreation Facility Storage Shed H7031 7,500 7,500 - 7,500 - Recreation-F250-with snow plow H7072 60,000 57,721 2,279 60,000 2,279 Pool Improvements H7125 3,318,500 1,000,000 2,318,500 1,000,000 - Sheldrake Improvements-Retaining Wall H7140 50,000 39,169 10,831 50,000 10,831 Sheldrake Driveway/Railings H7140 100,000 - 100,000 100,000 100,000 Sheldrake Boiler Replacement H7140 12,000 - 12,000 12,000 12,000 Ice Rink Office Improvs-HVAC Admin/Lobby H7224 423,363 417,469 5,894 423,363 5,894 Ice Rink-Skate Rental H7224 120,000 3,000 117,000 120,000 117,000 Ice Rink-Parking lot Repavement H7248 82,000 - 82,000 82,000 82,000 Comprehensive Plan H8066 180,000 157,394 22,606 180,000 22,606 Sanitary Sewer Pump Station 3(Baldwin Ave) H8123 155,500 35,500 120,000 155,500 120,000 Sanitary Sewer Improvements H8160 6,127,722 6,107,598 20,124 6,127,722 20,124 Conservation trails replacement railings H8539 52,750 28,415 24,335 52,750 24,335 Gardens Lake-Dredging Feasibility Study H8553 64,800 42,400 22,400 64,800 22,400 Sheldrake Trails-Drain Crossings H8579 10,000 - 10,000 10,000 10,000 20 Yard Garbage Truck H8609 303,000 4,144 298,856 303,000 298,856 Garbage Truck-1 arm-2024 H8609 483,162 4,084 479,078 483,162 479,078 $ 71,950,513 23,654,564 48,295,949 46,815,174 23,160,610 80 Page 141 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Balance Sheet- Water District Fund December 31, 2024 and 2023 Assets 2024 2023 Change Receivables: Accounts $ 2,470 - 2,470 Due from other governments - 312,734 (312,734) Due from other funds 983,553 1,082,764 (99,211) Prepaid expenditures 3,453 3,190 263 Total assets $ 989,476 1,398,688 (409,212) Liabilities and Fund Balances Liabilities - accounts payable 7,944 7,172 772 Fund balances: Nonspendable 3,453 3,190 263 Assigned 978,079 1,388,326 (410,247) Total fund balances 981,532 1,391,516 (409,984) Total liabilities and fund balances $ 989,476 1,398,688 (409,212) 81 Page 142 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Infotivation Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Water District Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Departmental income $ 1,208,119 1,325,516 (117,397) Use of money and property 36,674 24,221 12,453 Total revenue 1,244,793 1,349,737 (104,944) Expenditures - home and community services 303,190 100,246 202,944 Excess (deficiency) of revenue over expenditures 941,603 1,249,491 (307,888) Other financing sources (uses): Transfers in 234,330 786,838 (552,508) Transfers out (1,585,917) (1,256,954) (328,963) Total other financing sources (uses) (1,351,587) (470,116) (881,471) Net change in fund balance (409,984) 779,375 (1,189,359) Fund balances at beginning of year 1,391,516 612,141 779,375 Fund balances at end of year $ 981,532 1,391,516 (409,984) 82 Page 143 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - Water District Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Departmental income $ 1,553,000 1,553,000 1,208,119 (344,881) Use of money and property 24,764 24,764 36,674 11,910 Total revenue 1,577,764 1,577,764 1,244,793 (332,971) Expenditures -home and community services 394,900 308,722 303,190 5,532 Excess of revenue over expenditures 1,182,864 1,269,042 941,603 (327,439) Other financing sources (uses): Transfers in - 234,330 234,330 - Transfers out (1,182,864) (1,585,917) (1,585,917) - Total other financing sources (uses) (1,182,864) (1,351,587) (1,351,587)Net change in fund balance $ - (82,545) (409,984) (327,439) Fund balance at beginning of year 1,391,516 Fund balance at end of year $ 981,532 83 Page 144 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Comparative Balance Sheet - Sewer District Fund December 31, 2024 and 2023 Assets 2024 2023 Change Receivables: Due from other governments $ 173,593 149,317 24,276 Due from other funds 86,264 127,106 (40,842) Prepaid expenditures 10,999 11,656 (657) Total assets $ 270,856 288,079 (17,223) Liabilities and Fund Balances Liabilities: Accounts payable 1,332 1,943 (611) Accrued liabilities 3,591 1,270 2,321 Total liabilities 4,923 3,213 1,710 Fund balances: Nonspendable 10,999 11,656 (657) Assigned 254,934 273,210 (18,276) Total fund balances 265,933 284,866 (18,933) Total liabilities and fund balances $ 270,856 288,079 (17,223) 84 Page 145 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Sewer District Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Departmental income $ 724,814 698,032 26,782 Intergovernmental charges 5,788 9,712 (3,924) Total revenue 730,602 707,744 22,858 Expenditures: Home and community services 147,739 127,774 19,965 Employee benefits 69,281 56,281 13,000 Total expenditures 217,020 184,055 32,965 Excess (deficiency) of revenue over expenditures 513,582 523,689 (10,107) Other financing sources (uses): Transfers in 3,722 6,000 (2,278) Transfers out (536,237) (447,074) (89,163) Total other financing sources (uses) (532,515) (441,074) (91,441) Net change in fund balance (18,933) 82,615 (101,548) Fund balances at beginning of year 284,866 202,251 82,615 Fund balances at end of year $ 265,933 284,866 (18,933) 85 Page 146 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balances - Budget to Actual - Sewer District Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Departmental income $ 756,600 756,600 724,814 (31,786) Intergovernmental charges - - 5,788 5,788 Total revenue 756,600 756,600 730,602 (25,998) Expenditures: Home and community services 277,173 270,591 147,739 122,852 Employee benefits 63,190 69,772 69,281 491 Total expenditures 340,363 340,363 217,020 123,343 Excess of revenue over expenditures 416,237 416,237 513,582 97,345 Other financing sources (uses): Transfers in - 3,722 3,722 - Transfers out (416,237) (536,237) (536,237) - Total other financing sources (uses) (416,237) (532,515) (532,515)Net change in fund balance $ - (116,278) (18,933) 97,345 Fund balance at beginning of year 284,866 Fund balance at end of year $ 265,933 86 Page 147 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Balance Sheet- Street Lighting District Fund December 31, 2024 and 2023 Assets 2024 2023 Change Due from other funds $ 178,445 175,554 2,891 Prepaid expenditures 5,565 5,976 (411) Total assets $ 184,010 181,530 2,480 Liabilities and Fund Balances Liabilities: Accounts payable 12,895 6,007 6,888 Accrued liabilities 882 186 696 Total liabilities 13,777 6,193 7,584 Fund balances: Nonspendable 5,565 5,976 (411) Assigned 164,668 169,361 (4,693) Total fund balances 170,233 175,337 (5,104) Total liabilities and fund balances $ 184,010 181,530 2,480 87 Page 148 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Street Lighting District Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Real property taxes $ 305,473 298,000 7,473 Sale of property and compensation for loss 5,431 9,043 (3,612) Total revenue 310,904 307,043 3,861 Expenditures: Transportation 173,035 135,987 37,048 Employee benefits _ 30,400 26,914 3,486 Total expenditures 203,435 162,901 40,534 Excess (deficiency) of revenue over expenditures 107,469 144,142 (36,673) Other financing uses - transfers out (112,573) (115,377) 2,804 Net change in fund balance (5,104) 28,765 (33,869) Fund balances at beginning of year 175,337 146,572 28,765 Fund balances at end of year $ 170,233 175,337 (5,104) 88 Page 149 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balances - Budget to Actual - Street Lighting District Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 305,500 305,500 305,473 (27) Sale of property and compensation for loss - - 5,431 5,431 Total revenue 305,500 305,500 310,904 5,404 Expenditures: Transportation 162,278 167,844 173,035 (5,191) Employee benefits 30,649 30,460 30,400 60 Total expenditures 192,927 198,304 203,435 (5,131) Excess of revenue over expenditures 112,573 107,196 107,469 273 Other financing sources - transfers out (112,573) (112,573) (112,573)Net change in fund balance $ - (5,377) (5,104) 273 Fund balance at beginning of year 175,337 Fund balance at end of year $ 170,233 89 Page 150 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Balance Sheet - Refuse and Garbage District Fund December 31, 2024 and 2023 Assets 2024 2023 Change Due from other funds $ 617,819 606,372 11,447 Prepaid expenditures 27,945 25,212 2,733 Total assets $ 645,764 631,584 14,180 Liabilities and Fund Balances Liabilities: Accounts payable 1,636 - 1,636 Accrued liabilities 4,150 - 4,150 Total liabilities 5,786 - 5,786 Fund balances: Nonspendable 27,945 25,212 2,733 Assigned 612,033 606,372 5,661 Total fund balances 639,978 631,584 8,394 Total liabilities and fund balances $ 645,764 631,584 14,180 90 Page 151 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Refuse and Garbage District Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Real property taxes $ 2,507,447 2,606,855 (99,408) Sale of property and compensation for loss 24,040 - 24,040 Miscellaneous 2 - 2 Total revenue 2,531,489 2,606,855 (75,366) Expenditures- home and community services 2,361,955 2,388,272 (26,317) Excess (deficiency) of revenue over expenditures 169,534 218,583 (49,049) Other financing uses - transfers out (161,140) (113,123) (48,017) Net change in fund balance 8,394 105,460 (97,066) Fund balances at beginning of year 631,584 526,124 105,460 Fund balances at end of year $ 639,978 631,584 8,394 91 Page 152 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - Refuse and Garbage District Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 2,507,670 2,507,670 2,507,447 (223) Sale of property and compensation for loss - - 24,040 24,040 Miscellaneous - - 2 2 Total revenue 2,507,670 2,507,670 2,531,489 23,819 Expenditures - home and community services 2,346,530 2,362,241 2,361,955 286 Excess of revenue over expenditures 161,140 145,429 169,534 24,105 Other financing sources - transfers out (161,140) (161,140) (161,140)Net change in fund balance $ - (15,711) 8,394 24,105 Fund balance at beginning of year 631,584 Fund balance at end of year $ 639,978 92 Page 153 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Comparative Balance Sheet- Ambulance District Fund December 31, 2024 and 2023 Assets 2024 2023 Change Receivables: Due from other governments $ 1,900 69,377 (67,477) Due from other funds 555,543 419,745 135,798 Prepaid expenditures 39,284 72,390 (33,106) Total assets $ 596,727 561,512 35,215 Liabilities and Fund Balances Liabilities: Accounts payable 25,571 29,096 (3,525) Accrued liabilities 69,465 53,431 16,034 Total liabilities 95,036 82,527 12,509 Fund balances: Nonspendable 39,284 72,390 (33,106) Assigned 462,407 406,595 55,812 Total fund balances 501,691 478,985 22,706 Total liabilities and fund balances $ 596,727 561,512 35,215 93 Page 154 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Ambulance District Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Real property taxes $ 724,942 618,995 105,947 Departmental income 1,074,376 988,226 86,150 Intergovernmental charges 143,997 118,931 25,066 Use of money and property 24,174 3,473 20,701 Sale of property and compensation for loss 5,070 4,313 757 State aid - 15,133 (15,133) Total revenue 1,972,559 1,749,071 223,488 Expenditures: Health 1,509,118 1,457,126 51,992 Employee benefits 309,981 295,900 14,081 Total expenditures 1,819,099 1,753,026 66,073 Excess (deficiency) of revenue over expenditures 153,460 (3,955) 157,415 Other financing sources (uses): Transfers in 14,058 2,345 11,713 Transfers out (144,812) (118,773) (26,039) Total other financing sources (uses) (130,754) (116,428) (14,326) Net change in fund balance 22,706 (120,383) 143,089 Fund balances at beginning of year 478,985 599,368 (120,383) Fund balances at end of year $ 501,691 478,985 22,706 94 Page 155 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - Ambulance District Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 725,000 725,000 724,942 (58) Departmental income 970,000 1,010,974 1,074,376 63,402 Intergovernmental charges 123,030 123,030 143,997 20,967 Use of money and property - - 24,174 24,174 Sale of property and compensation for loss - - 5,070 5,070 Total revenue 1,818,030 1,859,004 1,972,559 113,555 Expenditures: Health 1,478,013 1,518,886 1,509,118 9,768 Employee benefits 309,205 311,979 309,981 1,998 Total expenditures 1,787,218 1,830,865 1,819,099 11,766 Excess of revenue over expenditures 30,812 28,139 153,460 125,321 Other financing sources (uses): Transfers in - 14,058 14,058 - Transfers out (144,812) (144,812) (144,812) - Total other financing sources (uses) (144,812) (130,754) (130,754)Net change in fund balance $ (114,000) (102,615) 22,706 125,321 Fund balance at beginning of year 478,985 Fund balance at end of year $ 501,691 95 Page 156 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Comparative Balance Sheet- Fire Protection District Fund December 31, 2024 and 2023 Assets 2024 2023 Change Investments $ 1,805,832 1,704,456 101,376 Due from other funds 1,181,695 607,775 573,920 Prepaid expenditures 214,448 306,646 (92,198) Total assets $ 3,201,975 2,618,877 583,098 Liabilities and Fund Balances Liabilities: Accounts payable 25,415 29,096 (3,681) Accrued liabilities 39,818 404,524 (364,706) Total liabilities 65,233 433,620 (368,387) Fund balances: Nonspendable 214,448 306,646 (92,198) Restricted 1,805,832 1,704,456 101,376 Assigned 1,116,462 540,813 575,649 Total fund balances 3,136,742 2,551,915 584,827 Total liabilities and fund balances $ 3,201,975 2,985,535 216,440 96 Page 157 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Fire Protection District Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Real property taxes $ 5,338,327 4,829,450 508,877 Use of money and property 159,576 73,495 86,081 Sale of property and compensation for loss 3,099 - 3,099 State aid - 45,213 (45,213) Total revenue 5,501,002 4,948,158 552,844 Expenditures: Public safety 2,403,716 2,381,705 22,011 Employee benefits 1,925,712 1,703,156 222,556 Total expenditures 4,329,428 4,084,861 244,567 Excess (deficiency) of revenue over expenditures 1,171,574 863,297 308,277 Other financing sources (uses): Transfers in 30,554 - 30,554 Transfers out (617,301) (738,798) 121,497 Total other financing sources (uses) (586,747) (738,798) 152,051 Net change in fund balance 584,827 124,499 460,328 Fund balances at beginning of year 2,551,915 2,427,416 124,499 Fund balances at end of year $ 3,136,742 2,551,915 584,827 97 Page 158 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - Fire Protection District Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 5,338,800 5,338,800 5,338,327 (473) Use of money and property 2,000 7,000 159,576 152,576 Sale of property and compensation for loss - - 3,099 3,099 Total revenue 5,340,800 5,345,800 5,501,002 155,202 Expenditures: Public safety 2,648,096 2,658,050 2,403,716 254,334 Employee benefits 2,116,092 2,116,092 1,925,712 190,380 Total expenditures 4,764,188 4,774,142 4,329,428 444,714 Excess of revenue over expenditures 576,612 571,658 1,171,574 599,916 Other financing sources(uses): Transfers in - 30,554 30,554 - Transfers out (616,612) (617,301) (617,301) - Total other financing sources (uses) (616,612) (586,747) (586,747) - Net change in fund balance $ (40,000) (15,089) 584,827 599,916 Fund balance at beginning of year 2,551,915 Fund balance at end of year $ 3,136,742 98 Page 159 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Tri-Municipal Cable T.V. Fund Years ended December 31, 2024 and 2023 2024 2023 Change ' Revenue: Nonproperty tax items $ - 311,180 (311,180) Use of money and property - 10,607 (10,607) Total revenue - 321,787 (321,787) Expenditures -home and community services - 1,552,880 (1,552,880) Excess (deficiency) of revenue over expenditures - (1,231,093) 1,231,093 Other financing uses -transfers out - (441,186) 441,186 Net change in fund balance - (1,672,279) 1,672,279 Fund balances at beginning of year - 1,672,279 (1,672,279) Fund balances at end of year $ - - - 99 Page 160 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Balance Sheet - Debt Service Fund December 31, 2024 and 2023 Assets 2024 2023 Change Due from other funds $ 6,497,283 3,296,896 3,200,387 Fund Balances Fund balances: Restricted 1,360,745 203,258 1,157,487 Assigned 5,136,538 3,093,638 2,042,900 Total fund balances $ 6,497,283 3,296,896 3,200,387 100 Page 161 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances- Debt Service Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue - use of money and property $ 1,397,133 674,744 722,389 Expenditures: Debt service: Principal 3,651,300 3,292,000 359,300 Interest 1,558,224 1,282,577 275,647 Total expenditures 5,209,524 4,574,577 634,947 Excess (deficiency) of revenue over expenditures (3,812,391) (3,899,833) 87,442 Other financing sources: Issuance premium 240,331 238,409 1,922 Transfers in 6,772,447 4,352,633 2,419,814 Total other financing sources 7,012,778 4,591,042 2,421,736 Net change in fund balance 3,200,387 691,209 2,509,178 Fund balances at beginning of year 3,296,896 2,605,687 691,209 Fund balances at end of year $ 6,497,283 3,296,896 3,200,387 101 Page 162 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual -Debt Service Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue - use of money and property $ 300,000 300,000 1,397,133 1,097,133 Expenditures - debt service: Principal 3,651,300 3,651,300 3,651,300 - Interest 1,558,228 1,558,228 1,558,224 4 Total expenditures 5,209,528 5,209,528 5,209,524 4 Excess of revenue over expenditures (4,909,528) (4,909,528) (3,812,391) 1,097,137 Other financing sources (uses): Issuance premium - - 240,331 240,331 Transfers in 4,706,269 4,706,269 6,772,447 2,066,178 Total other financing sources (uses) 4,706,269 4,706,269 7,012,778 2,306,509 Net change in fund balance $ (203,259) (203,259) 3,200,387 3,403,646 Fund balance at beginning of year 3,296,896 Fund balance at end of year $ 6,497,283 102 Page 163 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Balance Sheet- Section 8 Housing Assistance Fund December 31, 2024 and 2023 Assets 2024 2023 Change Due from other funds $ - 889,699 (889,699) Liabilities and Fund Balances Liabilities - accounts payable - 9,912 (9,912) Fund balances - assigned - 879,787 (879,787) Total liabilities and fund balances $ - 889,699 (889,699) 103 Page 164 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Section 8 Housing Assistance Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Use of money and property $ 3,090 11,494 (8,404) Federal aid - 3,516,113 (3,516,113) Total revenue 3,090 3,527,607 (3,524,517) Expenditures: Home and community services 880,861 3,685,642 (2,804,781) Employee benefits 2,016 167,005 (164,989) Total expenditures 882,877 3,852,647 (2,969,770) Excess (deficiency) of revenue over expenditures (879,787) (325,040) (554,747) Fund balances at beginning of year 879,787 1,204,827 (325,040) Fund balances at end of year $ - 879,787 (879,787) 104 Page 165 of 608 STATISTICAL SECTION Page 166 of 608 Financial Trends These schedules contain trend information to help the reader understand how the Town's financial performance and well-being have changed over time. These schedules include: Net Position by Component Changes in Net Position Fund Balances of Governmental Funds Changes in Fund Balances of Governmental Funds Page 167 of 608 TOWN OF MAMARONECK,NEW YORK Net Position by Component Last Ten Fiscal Years 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Governmental activities: Net investment in capital assets $39,515,184 34,830,193 30,788,717 25,787,996 23,930,948 22,693,069 21,534,691 20,552,890 17,142,172 1.7,115,975 Restricted 3,518,423 2,250,007 7,085,438 6,292,601 4,297,461 4,244,789 2,715,876 6,268,501 7,587,153 5,481,631 Unrestricted(deficit) (89,028,785) (71,487,901) (74,055,433) (79,330,405) (78,676,100) (72,181,546) (69,491,740) (17,311,086) (12,101,505) (9,165,834) Total primary government net position $(45,995,178) (34,407,701) (36,181,278) (47,249,808) (50,447,691) (45,243,688) (45,241,173) 9,510,305 12,627,820 13,431,772 (1) The Town implemented GASB Statement No.75 in 2018 resulting in a significant decrease in net position. isos 105 Page 168 of 608 TOWN OF MAMARONECK,NEW YORK Changes in Net Position Last Ten Fiscal Years 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Expenses: Governmental activities: General government support $ 8,611,843 8,814,492 7,079,766 8,040,805 9,121,870 8,365,091 8,416,341 8,558,953 7,886,168 6,788,325 Public safety 17,571,419 16,598,320 13,716,463 15,455,166 17,553,249 15,094,283 13,909,760 15,075,843 14,474,164 13,395,096 Health 2,668,137 2,494,698 2,106,883 2,355,457 2,438,103 2,248,074 2,210,349 2,341,289 2,240,164 2,125,316 Transportation 6,767,746 6,458,193 5,389,339 5,807,600 6,325,334 5,853,210 5,966,073 6,094,052 5,921,176 5,733,626 Economic assistance and opportunity 933,098 1,011,115 790,606 919,638 8,311,965 7,548,174 7,198,352 7,181,791 6,455,362 6,956,846 Culture and recreation 5,926,558 5,820,190 5,150,169 4,598,511 4,513,931 5,483,527 5,436,815 5,587,787 5,290,919 4,920,028 Home and community services 5,940,313 9,946,607 11,098,995 11,608,623 3,623,617 3,577,494 3,422,663 3,646,045 3,546,456 3,162,007 Interest on long-term debt 1,629,695 1,129,499 1,115,677 882,904 1,069,976 955,895 634,799 766,612 712,909 688,259 Total governmental activities 50,048,809 52,273,114 46,447,898 49,668,704 52,958,045 49,125,748 47,195,152 49,252,372 46,527,318 43,769,503 Program revenue: Governmental activities: Charges for services: 10,230,775 9,699,162 8,581,104 7,612,897 6,990,093 10,160,631 9,512,249 8,473,399 8,572,342 7,542,287 Operating grants and contributions 1,754,182 5,198,206 11,404,082 10,819,947 8,445,520 7,432,768 7,156,846 7,481,928 6,939,865 7,322,015 Capital grants and contributions 3,404,225 1,239,499 934,330 808,289 269,679 511,640 493,565 349,551 341,127 295,595 Total governmental activities program revenue 15,389,182 16,136,867 20,919,516 19,241,133 15,705,292 18,105,039 17,162,660 16,304,878 15,853,334 15,159,897 Net expense $(34,659,627) (36,136,247) (25,528,382) (30,427,571) (37,252,753) (31,020,709) (30,032,492) (32,947,494) (30,673,984) (28,609,606) General revenue: Governmental activities: Taxes: Real property taxes 31,971,386 30,306,263 29,310,060 27,918,380 26,881,964 26,225,787 25,729,260 25,233,805 23,708,098 23,636,365 Real property tax items 1,030,921 984,811 1,091,992 1,117,138 656,776 818,786 559,548 1,078,925 1,000,533 647,383 Nonproperty tax items 3,731,317 3,768,043 4,118,620 3,788,040 2,482,706 2,191,447 1,917,581 1,827,391 1,748,807 1,727,220 Use of money and property 3,491,062 2,254,393 866,501 418,768 121,172 284,394 88,486 36,289 27,642 52,238 Sale of property and compensation for loss 200,021 235,649 942,805 191,680 309,343 86,998 57,970 1,494,431 160,855 146,514 Unrestricted state aid - - - - 1,448,634 1,247,050 1,379,690 1,524,938 1,878,775 75,124 Miscellaneous 499,743 360,665 223,241 191,448 148,155 163,732 7,217 3,899 29,790 1,764,713 Total governmental activities 40,924,450 37,909,824 36,553,219 33,625,454 32,048,750 31,018,194 29,739,752 31,199,678 28,554,500 28,049,557 Extraordinary item (17,852,300) - - - - - - - - - Change in net position $(11,587,477) 1,773,577 11,024,837 3,197,883 (5,204,003) (2,515) (292,740) (1,747,816) (2,119,484) (560,049) 106 Page 169 of 608 TOWN OF MAMARONECK,NEW YORK Fund Balances of Governmental Funds Last Ten Fiscal Years 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 General fund: Nonspendable $ 252,857 279,971 264,614 219,430 316,376 229,478 232,605 339,732 213,450 206,496 Restricted 351,846 342,293 331,114 316,332 125,000 125,000 125,000 125,000 125,000 - Assigned 1,227,909 1,962,246 3,143,962 1,145,202 1,378,743 1,211,344 1,144,199 964,645 887,976 589,177 Unassigned 6,817,474 5,987,265 6,315,171 6,478,759 4,822,000 6,021,170 6,308,132 7,930,479 7,065,612 6,829,420 Total general fund $ 8,650,086 8,571,775 10,054,861 8,159,723 6,642,119 7,586,992 7,809,936 9,359,856 8,292,038 7,625,093 All other governmental funds: Nonspendable 1,108,308 1,484,338 1,405,429 893,789 1,328,604 820,087 760,926 1,578,747 732,390 666,273 Restricted 26,327,187 19,438,203 17,213,405 14,209,026 13,015,050 13,651,840 10,362,964 3,821,321 7,909,457 1,105,487 Assigned 16,782,849 15,126,979 10,820,179 11,111,278 9,356,998 8,949,812 10,060,681 10,559,022 11,157,486 10,193,012 Total all other governmental funds $44,218,344 36,049,520 29,439,013 26,214,093 23,700,652 23,421,739 21,184,571 15,959,090 19,799,333 11,964,772 Total governmental funds $52,868,430 44,621,295 39,493,874 34,373,816 30,342,771 31,008,731 28,994,507 25,318,946 28,091,371 19,589,865 lillik, VOlip 107 Page 170 of 608 TOWN OF MAMARONECK,NEW YORK Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Revenue: Real property taxes $31,952,708 30,095,484 29,459,100 27,618,184 27,001,329 26,367,087 25,544,231 25,474,698 23,443,483 23,543,249 Real property tax items 1,030,921 984,811 1,091,992 1,117,138 656,776 818,786 559,548 1,078,925 1,000,533 647,383 Nonproperty tax items 3,731,317 3,768,043 4,118,620 3,788,040 2,482,706 2,191,447 1,917,581 1,827,391 1,748,807 1,727,220 Departmental income 7,851,966 7,383,730 6,476,489 5,546,292 4,975,165 7,647,812 6,977,345 7,107,128 6,964,318 6,337,265 Intergovernmental charges 666,016 664,508 665,561 603,453 465,358 509,501 469,189 493,235 494,377 552,035 Use of money and property 3,491,062 2,254,393 866,501 418,768 551,232 823,173 493,008 378,795 512,398 324,529 Licenses and permits 1,473,804 1,372,402 1,173,589 1,247,518 963,582 1,130,746 972,254 854,093 895,500 545,780 Fines and forfeitures 238,989 278,522 265,465 215,634 140,573 296,017 279,793 298,035 329,758 329,478 Sale of property and compensation for loss 208,135 243,596 944,176 191,680 338,163 172,344 524,462 1,529,465 212,569 48,818 State aid 3,993,518 2,103,154 2,931,674 3,497,614 2,009,732 1,853,369 1,956,713 2,092,719 2,378,810 2,288,792 Federal aid 1,164,889 4,334,551 9,406,738 8,130,622 7,877,770 6,690,867 6,460,814 6,297,207 6,282,201 6,179,795 Miscellaneous 499,743 360,665 223,241 191,448 411,021 762,895 562,445 313,758 449,483 521,770 Total revenue 56,303,068 53,843,859 57,623,146 52,566,391 47,873,407 49,264,044 46,717,383 47,745,449 44,712,237 43,046,114 Expenditures: General government support 5,945,167 6,163,562 5,434,290 4,959,084 5,952,519 6,019,245 6,053,428 5,859,657 5,463,401 4,856,897 Public safety 10,422,098 9,813,109 9,618,925 8,728,679 8,249,417 8,711,165 7,916,467 7,678,411 7,478,299 7,573,748 Health 1,874,137 1,734,561 1,743,384 1,738,267 1,665,925 1,674,281 1,650,320 1,600,732 1,547,453 1,548,223 Transportation 3,741,163 3,399,033 3,401,805 3,292,310 3,213,681 3,280,178 3,374,910 3,219,603 3,095,738 3,204,661 Economic assistance and opportunity 487,967 513,089 440,341 410,124 7,892,847 7,211,167 6,880,525 6,821,194 6,696,347 6,680,082 Culture and recreation 4,630,335 4,503,692 4,199,027 3,650,812 3,312,991 4,077,103 4,003,888 3,915,388 3,692,098 3,783,659 Home and community services 4,491,547 8,221,986 10,553,430 10,961,336 2,761,606 2,898,142 2,868,725 2,847,528 2,789,696 2,603,700 Employee benefits 12,818,919 11,779,643 10,258,213 9,796,933 9,320,015 9,594,152 9,523,498 8,997,890 8,487,575 7,758,166 Debt service: Principal 4,131,300 3,292,000 3,080,000 2,675,000 2,420,000 2,449,800 2,489,300 2,350,145 1,774,300 1,754,300 Interest 1,579,824 1,282,577 1,129,993 1,025,700 1,189,725 909,975 646,887 983,963 681,610 711,367 Capital outlay 11,131,207 7,222,895 8,283,179 8,169,242 6,439,573 7,219,084 5,253,640 6,368,279 6,697,638 3,513,961 Total expenditures 61,253,664 57,926,147 58,142,587 55,407,487 52,418,299 54,044,292 50,661,588 50,642,790 48,404,155 43,988,764 Excess expenditures over revenue (4,950,596) (4,082,288) (519,441) (2,841,096) (4,544,892) (4,780,248) (3,944,205) (2,897,341) (3,691,918) (942,650) Other financing sources(uses): Bond issuance 12,116,500 8,971,300 5,257,000 6,100,000 11,500,000 6,300,000 7,215,500 7,040,000 11,175,845 - Installment purchase debt issued - - - - - - - - - 146,502 BANs redeemed from appropriations 480,000 - - - - - - - - - Issuance premium 601,231 238,409 338,806 772,141 445,260 494,472 404,266 51,989 2,047 75,124 Payment of refunded bond escrow account - - - - (8,066,328) - - (6,967,073) - - Transfers in 14,132,936 11,528,838 8,942,143 6,476,045 5,607,036 5,556,705 7,821,560 5,787,405 3,660,155 3,877,880 Transfers out (14,132,936) (11,528,838) (8,942,143) (6,476,045) (5,607,036) (5,556,705) (7,821,560) (5,787,405) (3,660,155) (3,877,880) Total other financing sources(uses) 13,197,731 9,209,709 5,595,806 6,872,141 3,878,932 6,794,472 7,619,766 124,916 11,177,892 221,626 Net change in fund balances $ 8,247,135 5,127,421 5,076,365 4,031,045 6( 65,960) 2,014,224 3,675,561 (2,772,425) 7,485,974 (721,024) Debt service as a percentage of non-capital expenditure: 11.4% 9.0% 8.4% 7.8% 7.9% 7.2% 6.9% 7.5% 5.9% 6.1% 108 Page 171 of 608 Revenue Capacity These schedules contain information to help the reader assess the Town's most significant local revenue source, the property tax. These schedules include: Assessed Value and Estimated Actual Value of Taxable Property Direct and Overlapping Property Tax Rates Per $1,000 of Assessed Valuation Principal Taxpayers Property Tax Levies and Collections Page 172 of 608 TOWN OF MAMARONECK,NEW YORK Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years Total State Estimated Total Taxable Special Actual Direct Residential Commercial Other Assessed Equalization Taxable Tax Year Property Property Property Value Rate(1) Value Rate 2015 $ 7,440,529,732 1,468,312,533 150,472,685 9,059,314,950 100.00% 9,059,314,950 5.684 2016 7,693,457,152 1,511,026,905 155,960,427 9,360,444,484 100.00% 9,360,444,484 5.199 2017 7,931,573,564 1,570,290,221 166,804,951 9,668,668,736 100.00% 9,668,668,736 5.469 2018 7,953,836,371 1,595,637,327 161,111,875 9,710,585,573 100.00% 9,710,585,573 5.403 2019 7,968,299,641 1,598,366,077 165,968,953 9,732,634,671 100.00% 9,732,634,671 5.465 2020 7,946,845,031 1,622,753,200 168,251,342 9,737,849,573 100.00% 9,737,849,573 5.580 2021 8,304,192,018 1,665,732,055 170,144,330 10,140,068,403 100.00% 10,140,068,403 5.648 2022 8,970,919,821 1,684,629,458 171,109,268 10,826,658,547 100.00% 10,826,658,547 5.717 2023 9,763,265,838 1,724,542,062 170,992,545 11,658,800,445 100.00% 11,658,800,445 5.600 2024 10,475,027,924 1,775,301,909 175,833,755 12,426,163,588 100.00% 12,426,163,588 5.488 (1) Provided by the New York State Office of Real Property Services. (2) Estimated actual taxable value is calculated by dividing taxable assessed value by the state special equalization rate. Tax rates are per$1,000 of assessed value. 109 Page 173 of 608 TOWN OF MAMARONECK, NEW YORK Direct and Overlapping Property Tax Rates Per $1,000 of Assessed Valuation Last Ten Fiscal Years Overlapping Rates Westchester County Total Refuse Direct Sewer Disposal School Year Rate (3) Operating Districts (1) District District (2) 2015 5.684 3.538 0.554 0.331 14.001 2016 5.199 3.373 0.551 0.307 13.409 2017 5.469 3.289 0.578 0.296 13.409 2018 5.403 3.227 0.572 0.283 13.397 2019 5.465 3.176 0.564 0.268 14.000 2020 5.580 3.093 0.579 0.259 13.757 2021 5.648 3.054 0.580 0.284 14.022 2022 5.717 2.878 0.572 0.307 13.795 2023 5.600 2.587 0.590 0.306 13.255 2024 5.488 2.359 0.587 0.298 12.636 Source: Town of Mamaroneck Comptroller's Office (1) Mamaroneck sewer district rate. (2) Reflects School District tax rate for fiscal year beginning July 1st in year indicated. (3) A single direct property tax rate applies to all classes of real property. 110 Page 174 of 608 TOWN OF MAMARONECK,NEW YORK Principal Taxpayers Current Year and Nine Years Ago 2024 Percent of Net Taxable Type of Assessed Assessed Rank Taxpayer Business Valuation Valuation 1 Con Edison Co Of NY Utility $ 196,768,063 1.69% 2 Avalon Properties Inc. Real Estate 45,640,000 0.39% 3 Larchmont Acres East Asso LLC Real Estate 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. Real Estate 18,220,811 0.16% Total $ 428,212,382 3.67% 2015 Percent of Net Taxable Type of Assessed Assessed Rank Taxpayer Business Valuation Valuation 1 Con Edison Co Of NY Utility $ 91,696,330 1.05% 2 Avalon Properties Inc. Real Estate 45,640,000 0.52% 3 Palmer Terrace Co-Op Inc. Co-Op 29,451,975 0.34% 4 Larchmont Acres East Asso LLC Real Estate 28,200,000 0.32% 5 Winged Foot Holding Corp. Country Club 28,048,000 0.32% 6 Mamaroneck Gardens Inc. Co-Op 24,628,343 0.28% 7 Ten Grand Manufacturing 22,360,000 0.26% 8 Larchmont Owners Corp. Real Estate 21,036,080 0.24% 9 16 North Chatsworth Av Corp. Commercial 18,266,163 0.21% 10 Carlshire Tenants Inc. Co-Op 18,188,516 0.21% Total $ 327,515,407 3.75% Source: Town of Mamaroneck Assessor's Office. 111 Page 175 of 608 TOWN OF MAMARONECK, NEW YORK Property Tax Levies and Collections Last Ten Fiscal Years Collected within the Fiscal Year of the Levy Total Collections to Date Taxes Levied Collections in for the Percentage Subsequent Percentage Year Fiscal Year Amount of Levy Years Amount of Levy 2015 $ 23,448,445 23,178,929 98.85% 269,364 23,448,293 1.000 2016 23,713,182 23,608,581 99.56% 103,912 23,712,493 1.000 2017 24,987,956 24,786,385 99.19% 198,363 24,984,748 1.000 2018 25,646,039 25,628,733 99.93% 8,291 25,637,024 1.000 2019 26,514,663 26,453,080 99.77% 60,753 26,513,833 1.000 2020 27,045,640 26,934,144 99.59% 106,777 27,040,921 1.000 2021 27,439,613 27,312,645 99.54% 119,441 27,432,086 1.000 2022 29,065,226 28,995,044 99.76% 59,370 29,054,414 1.000 2023 30,180,305 30,137,237 99.86% 1,038 30,138,275 0.999 2024 31,887,970 31,777,371 99.65% 25,120 31,802,491 0.997 Source: Town of Mamaroneck Comptroller's Office 112 Page 176 of 608 Debt Capacity These schedules present information to help the reader assess the affordability of the Town's current levels of outstanding debt and the Town's ability to issue additional debt in the future. These schedules include: Ratios of Outstanding Debt by Type Net Ratios of General Bonded Debt Outstanding Direct and Overlapping Governmental Activities Debt Legal Debt Margin Information Page 177 of 608 TOWN OF MAMARONECK, NEW YORK Ratios of Outstanding Debt by Type Last Ten Fiscal Years General Percentage Fiscal Obligation Per of Personal Year Bonds Capita(1) Income(1) 2015 $ 23,430,000 804 1.39% 2016 32,860,845 1,127 1.95% 2017 30,785,000 1,056 1.83% 2018 35,540,500 1,219 2.11% 2019 39,420,000 1,352 2.34% 2020 40,790,000 1,284 1.15% 2021 38,115,000 1,200 1.07% 2022 46,392,000 1,480 1.31% 2023 52,071,300 1,661 1.47% 2024 60,536,500 1,932 1.71% (1) Population and personal income data can be found in the schedule of demographic and economic statistics. Note: Details regarding the Town's outstanding debt can be found in the notes to financial statements 113 Page 178 of 608 TOWN OF MAMARONECK,NEW YORK Net Ratios of General Bonded Debt Outstanding, Last Ten Fiscal Years Governmental Activities Less: Amounts General Available Net Percentage Fiscal Obligation in Debt Long-Teuu Per of Personal Year Bonds Service Fund Debt Capita(1) Income (1) 2015 $ 23,430,000 760,410 22,669,590 778 1.34% 2016 32,860,845 933,413 31,927,432 1,095 1.89% 2017 30,785,000 871,666 29,913,334 1,026 1.77% 2018 35,540,500 1,853,539 33,686,961 1,155 2.00% 2019 39,420,000 2,177,326 37,242,674 1,277 2.21% 2020 40,790,000 2,186,923 38,603,077 1,216 1.09% 2021 38,115,000 2,211,334 35,903,666 1,131 1.01% 2022 46,392,000 2,605,687 43,786,313 1,397 1.23% 2023 52,071,300 3,296,896 48,774,404 1,556 1.37% 2024 60,536,500 6,497,283 54,039,217 1,724 1.52% (1) Population and personal income data can be found in the schedule of demographic and economic statistics. Note: Details Regarding the Town's outstanding debt can be found in the notes to financial statements. 114 Page 179 of 608 TOWN OF MAMARONECK.NEW YORK Direct and Overlapping Governmental Activities Debt December 31,2024 Net Amount Long-Term Percentage Applicable Debt Applicable to to Town of Government Unit Outstanding(1) Mamaroneck(2) Mamaroneck County of Westchester(3) $ 1,043,271,034 4.50% 46,947,197 Village of Mamaroneck(4) 27,573,748 49.00% 13,511,137 Village of Larchmont(4) 5,595,000 100.00% 5,595,000 Mamaroneck Union Free School District(5) 52,850,000 95.00% 50,207,500 Scarsdale Union Free School District(5) 47,910,000 5.00% 2,395,500 Net overlapping debt 118,656,333 Town direct debt(3) 60,536,500 Net direct and overlapping debt $ 179,192,833 (1)Excludes enterprise fund bonds and the amount available for repayment in the debt service fund. (2)The percentage of overlapping debt applicable is estimated using taxable assessed values. Applicable percentages were estimated by determining the portion of the Town's taxable assessed value that is within the government's boundaries and dividing it by the Town's total taxable assessed value. (3)As of December 31,2023 (4)As of May 31,2023 (5)As of June 30,2024 115 Page 180 of 608 TOWN OF MAMARONECK,NEW YORK Legal Debt Margin Information Last Ten Fiscal Years 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Debt limit $ 729,875,858 703,151,115 687,955,263 678,056,065 669,935,392 654,872,238 656,998,521 641,760,093 617,325,283 606,614,414 Total net debt applicable to limit 39,497,561 39,344,389 39,150,266 37,660,633 34,780,714 34,611,036 25,026,759 27,057,867 21,665,812 21,531,136 Legal debt margin $ 690,378,297 663,806,726 648,804,997 640,395,432 635,154,678 620,261,202 631,971,762 614,702,226 595,659,471 585,083,278 Total net debt applicable to the limit as a percentage of debt limit 5.41% 5.60% 5.69% 5.55% 5.19% 5.29% 3.81% 4.22% 3.51% 3.55% Legal Debt Margin Calculation for Fiscal Year 2024 Assessment Roll State Budget Assessed Equalization Full Year Year Valuation Rate Valuation 2023 2024 $12,426,163,588 100.00% 12,426,163,588 2022 2023 11,658,800,445 100.00% 11,658,800,445 2021 2022 10,826,658,547 100.00% 10,826,658,547 2020 2021 10,140,068,403 100.00% 10,140,068,403 2019 2020 9,737,849,573 100.00% 9,737,849,573 Total five year full valuation $54,789,540,556 Five year average full valuation of taxable real property _10,957,908,111 Debt limit-7%of five year average full valuation 767,053,568 Outstanding debt Serial bonds $ 38,290,871 Sewer 1,206,690 39,497,561 Net indebtedness subject to debt limit 39,497,561 Net debt contracting margin $ 727,556,007 Percentage of Debt-Contracting Power Exhausted 5.1% 116 Page 181 of 608 Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the Town's financial activities take place. These schedules include: Demographic Statistics Principal Employers Page 182 of 608 TOWN OF MAMARONECK,NEW YORK Demographic Statistics Last Ten Fiscal Years Median Median Unemploy- Median Personal Per Capita Household Family ment Year Population(1) Age(1) Income Income(2) Income(1) Income(1) Rate(2) 2015 29,156 40 1,685,858,232 57,822 84,213 118,722 3.80% 2016 29,156 39 1,685,858,232 57,822 84,213 118,722 3.60% 2017 29,156 39 1,685,858,232 57,822 84,213 118,722 3.90% 2018 29,156 42 1,685,858,232 57,822 84,213 118,722 3.40% 2019 29,156 40 1,685,858,232 57,822 84,213 118,722 3.00% 2020 31,758 41 3,547,590,906 111,707 161,504 121,672 5.90% 2021 31,758 39 3,547,590,906 111,707 161,504 121,672 3.80% 2022 31,758 41 3,547,590,906 111,707 161,504 121,672 2.50% 2023 31,758 41 3,547,590,906 111,707 161,504 121,672 3.10% 2024 31,758 41 3,547,590,906 111,707 161,504 121,672 2.90% Sources: (1) U.S. Bureau of Census (USBC) (2000 Census for 2004-2009; 2010 Census for 2010-2016)2020 DEC Redistricting Data& 2020 ACS 5 year. (2) New York State Department of Labor-Unemployment rates not seasonally adjusted.Unemployment rate from USBC. Census.gov (3) Data above includes the Town,the Village of Larchmont and the Village of Mamaroneck. Ille 117 Page 183 of 608 TOWN OF MAMARONECK, NEW YORK Principal Employers Current Year and Nine Years Ago 2024 Percentage of total Employer Employees employment The New Jewish Home, Sarah Neuman 420 4.00% Mamaroneck Union Free School District 245 2.33% Village of Mamaroneck 150 1.43% Town of Mamaroneck 134 1.28% Larchmont Yacht Club 120 1.14% Trader Joes 100 0.95% Westchester Day School 100 0.95% French American School of New York 100 0.95% Hampshire Country Club 90 0.86% Marval Industries 50 0.48% 1,509 14.37% 2015 Percentage of total Employer Employees employment Cine Mangetics 265 3.15% Mamaroneck Union Free School District 245 2.92% Village of Mamaroneck 150 1.79% Town of Mamaroneck 127 1.51% Semiconductor Packaging Materials,Inc. 80 0.95% Derecktor,Robert E., Inc 75 0.89% Argueso, M&Co. 55 0.65% Nessen Lighting Inc. 55 0.65% Archie Comic Publishing, Inc. 54 0.64% Marval Industries 50 0.60% 1,156 13.75% Data Source: DataUSA 118 Page 184 of 608 Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the Town's financial report relates to the services the Town provides and the activities it performs. These schedules include: Full-Time Equivalent Town Government Employees by Function Operating Indicators by Function/Program Capital Asset Statistics by Function/Program Page 185 of 608 TOWN OF MAMARONECK,NEW YORK Full-Time Equivalent Town Government Employees By Function Last Ten Fiscal Years < dv Full-time Equivalent Employees as of December 31, 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Function: General government support 34 32 31 29 32 31 31 37 37 37 Public safety 55 55 55 55 55 55 55 54 54 54 Transportation 25 24 24 24 25 25 25 24 24 24 Economic assistance and opportunity - 6 5 9 11 11 11 6 6 6 Culture and recreation 12 12 14 8 8 8 8 10 10 10 Home and community services 3 3 3 3 3 3 3 3 3 3 Total 129 132 132 128 134 133 133 134 134 134 Data Source:Various Town departments. \lie 119 Page 186 of 608 TOWN OF MAMARONECK,NEW YORK Operating Indicators by Function/Program Last Ten Fiscal Years 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 General government support: Parking permits issued 982 950 1,062 450 1,053 1,200 1,200 1,580 1,292 1,087 Alarm permits issued 1,040 975 1,297 1,300 1,250 1,250 1,250 1,309 1,289 1,323 STAR exemptions 1,227 1,494 1,954 2,075 2,285 2,589 3,034 3,930 4,115 4,420 Street opening permits 134 153 167 159 156 182 184 214 217 102 Payroll and vendor checks issued 11,825 11,579 13,355 12,709 13,827 15,138 16,196 15,461 15,119 15,171 Tax bills processed 17,966 17,968 17,695 17,966 17,962 17,945 17,937 17,924 17,966 17,476 Public safety: Police: Calls for service 10,500 10,279 11,130 9,829 9,479 9,960 10,035 7,934 8,464 8,356 Criminal cases 250 242 240 290 208 221 209 207 281 331 Auto accidents 200 204 195 208 161 244 275 265 273 311 Fire: Calls for service 1,210 1,301 1,238 1,416 1,146 1,280 1,284 1,220 1,237 1,271 Fire training sessions 42 43 41 45 28 51 54 41 42 38 Ambulance: Number of emergency calls 3,600 3,500 3,318 3,081 2,518 2,910 2,792 2,863 2,752 2,881 Students trained 250 250 250 250 100 300 300 946 1,023 742 Transportation: Street lights replaced 80 54 100 82 90 87 25 - - 1,209 Street signs replaced 230 226 151 145 110 140 170 167 160 150 Roads resurfaced 21 14 9 9 4 16 8 18 10 9 Vehicle repairs 398 360 495 565 575 588 592 606 720 854 120 Page 187 of 608 TOWN OF MAMARONECK,NEW YORK Operating Indicators by Function/Program,Continued Last Ten Fiscal Years 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Economic opportunity and development: Senior citizen nutrition meals served 2,600 2,534 1,281 683 2,000 3,200 3,026 n/a n/a n/a Meals on wheels served 6,000 5,057 5,072 7,700 8,500 8,000 6,707 n/a n/a n/a Transportation services for senior citizens 4,500 4,070 6,066 2,789 5,000 7,200 7,072 n/a n/a n/a Culture and recreation: Pool attendance 22,000 21,575 19,235 19,249 17,422 35,858 38,259 38,000 37,800 37,600 Ice rink attendance 33,612 26,500 27,334 13,600 10,567 29,084 30,047 30,000 29,000 28,000 Special events 10 9 9 9 9 9 9 9 9 9 Home and community services: Building,plumbing and related permits issued 991 886 1,085 1,031 748 950 951 1,050 1,199 770 Building inspections conducted 2,782 3,140 4,486 3,694 3,220 3,800 3,504 38,463 3,669 2,807 Number of trees planted 113 21 40 46 3 32 18 14 43 57 Data Source:Various Town departments. 121 Page 188 of 608 TOWN OF MAMARONECK,NEW YORK Capital Asset Statistics by Function/Program Last Ten Fiscal Years 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 General Government Support-number of general government buildings 1 1 1 1 1 1 1 1 1 I Public Safety: Number of police stations 1 1 1 1 1 1 1 1 1 1 Number of ambulance facilities 2 2 2 2 2 2 2 2 2 2 Number of firehouses 1 1 1 1 1 1 1 1 1 I Transportation: Highway garage 1 1 1 1 1 1 1 1 1 I Miles of streets 44 44 44 44 44 44 44 44 44 44 Number of street lights 1,211 1,209 1,209 1,209 1,209 1,209 1,209 1,209 1,209 1,209 Economic Assistance and Opportunity- number of senior citizens centers 1 1 1 1 1 1 1 1 1 I Culture and Recreation: Number of parks 1 1 1 1 1 1 1 1 1 I Acres of parks and recreation area 93 93 93 93 93 93 93 93 93 93 Swimming pools 1 1 1 1 1 1 1 1 1 I Ice rink 1 1 1 1 1 1 1 1 1 I Home and Community Services: Number of fire hydrants 345 345 345 345 345 345 345 345 345 345 Miles of sanitary sewers 58 58 58 58 58 58 58 58 58 58 Miles of storm drains 15 15 15 15 15 15 15 15 15 15 Parking Facilities: Number of parking structures 1 1 1 1 1 1 1 1 1 I Number of parking lots 4 4 4 4 4 4 4 4 4 4 Data Source:Various Town departments. 122 Page 189 of 608 FEDERAL AWARDS SECTION Page 190 of 608 rEFPRGROUPCPAs Certified Public Accountants 6390 Main Street,Suite 200 Williamsville,New York 14221 P 716.634.0700 TF 800.546.7556 w EFPRadvisory.com INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS The Honorable Supervisor and Town Board of the Town of Mamaroneck,New York We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities,the discretely presented component unit, each major fund, and the aggregate remaining fund information of the Town of Mamaroneck, New York (the Town), as of and for the year ended December 31, 2024, and the related notes to financial statements, which collectively comprise the Town's basic financial statements, and have issued our report thereon dated 2025. Our report includes a reference to other auditors who audited the financial statements of the Mamaroneck Housing Authority (the Authority), as described in our report on the Town's financial statements. The financial statements of the Authority were not audited in accordance with Government Auditing Standards, and accordingly, this report does not include reporting on internal control over financial reporting or compliance or instances of reportable noncompliance associated with the Authority or that are reported on separately by those auditors who audited the financial statements of the Authority. Report on Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Town's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control. Accordingly, we do not express an opinion on the effectiveness of the Town's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the Town's financial statements will not be prevented, or detected and corrected,on a timely basis. A significant deficiency is a deficiency,or a combination of deficiencies, in internal control that is less severe than a material weakness,yet important enough to merit attention by those charged with governance. 123 Page 191 of 608 Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the Town's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However,providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Town's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Williamsville,New York , 2025 124 Page 192 of 608 EFPRGROUp C'ASa Certified Public Accountants 6390 Main Street,Suite 200 Williamsville,New York 14221 P 716.634.0700 TF 800.546.7556 w EFPRadvisory.com INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE The Honorable Supervisor and Town Board of the Town of Mamaroneck,New York Report on Compliance for Each Major Federal Program Opinion on Each Major Federal Program We have audited the Town of Mamaroneck, New York's (the Town) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on the Town's major federal program for the year ended December 31, 2024. The Town's major federal program is identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. In our opinion,the Town complied,in all material respects,with the types of compliance requirements referred to above that could have a direct and material effect on its major federal program for the year ended December 31, 2024. Basis for Opinion on Each Major Federal Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditors' Responsibilities for the Audit of Compliance section of our report. We are required to be independent of the Town and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for the major federal program. Our audit does not provide a legal determination of the Town's compliance with the compliance requirements referred to above. 125 Page 193 of 608 Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation,and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the Town's federal programs. Auditors' Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the Town's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery,intentional omissions,misrepresentations,or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that,individually or in the aggregate,it would influence the judgment made by a reasonable user of the report on compliance about the Town's compliance with the requirements of each major federal program as a whole. In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniforui Guidance, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the Town's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the Town's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding,among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control Over Compliance A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, 126 Page 194 of 608 such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance,yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the Auditors'Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance.Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance.Accordingly, this report is not suitable for any other purpose. Williamsville,New York , 2025 127 Page 195 of 608 TOWN OF MAMARONECK,NEW YORK Schedule of Expenditures of Federal Awards December 31, 2024 Assistance Pass-through Expenditures Listing Grantor's Federal to Federal Grantor/Pass-Through Grantor/Program Title Number Number Expenditures Subrecipients U.S. Department of Justice - direct recipient- Bulletproof Vest Partnership Program 16.607 N/A $ 7,725 - U.S. Depaitutent of Treasury- direct recipient- COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 N/A 247,142 - U.S. Depatttuent of Health and Human Services - Indirect Programs - Passed through County of Westchester,New York- aging cluster: Aging Cluster: Special Programs for the Aging- Title III, Part B - Grants for Supportive Services and Senior Centers 93.044 AGE710335 0415 9,903 - Nutrition Services 93.045 AGTE9420415 66 867 - 710335 Total U.S. Department of Health and Human Services 76,770 - U.S. Department of Homeland Security-passed through New York State-Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.036 NY4397 833,252 - Total Expenditures of Federal Awards $1,164,889 - See accompanying notes to schedule of expenditures of federal awards. 128 Page 196 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Schedule of Expenditures of Federal Awards December 31, 2024 (1) Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule)includes the federal award activity of the Town of Mamaroneck, New York (the Town) under programs of the Federal government for the year ended December 31, 2024. Federal awards received directly from the Federal agencies as well as Federal awards passed through other government agencies are included in the Schedule. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town, it is not intended to and does not present the financial position, changes in net position or cash flows of the Town. (2) Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. (3) Indirect Cost Rate Indirect costs are included in the reported expenditures to the extent that such costs are included in the Federal financial reports used as the source for the data presented. The de minimis election allows the Town to allocate 10%of indirect costs to grants with periods ending on or before September 30, 2024 and 15% of indirect costs to grants with periods after September 30, 2024. The Town does not use the de minimis election. (4) Subrecipients For the year ended December 31, 2024,the Town provided no funds to subrecipients. (5) Nonmonetary Assistance For the year ended December 31, 2024, the Town received no nonmonetary assistance. 129 Page 197 of 608 TOWN OF MAMARONECK, NEW YORK Schedule of Findings and Questioned Costs Year ended December 31, 2024 Part I - SUMMARY OF AUDITORS' RESULTS Financial Statements: Type of auditors' report issued on whether the basic financial statement audited were prepared in accordance with GAAP: Unmodified Internal control over financial reporting: 1. Material weakness(es) identified? Yes x No 2. Significant deficiency(ies) identified? Yes x None reported 3. Noncompliance material to financial statements noted? Yes x No Federal Awards: Internal control over major programs: 4. Material weakness(es) identified? Yes x No 5. Significant deficiency(ies) identified? Yes x None Reported Type of auditors' report issued on compliance for major programs: Unmodified 6. Any audit findings disclosed that are required to be reported in accordance with 2 CFR Section 200.516(a) (Uniform Guidance)? Yes x No 7. The Town's major program audited was: Assistance Listing Name of Federal Program Number COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 8. Dollar threshold used to distinguish between Type A and Type B programs. $750,000 9. Auditee qualified as low-risk auditee? x Yes No Part II - FINANCIAL STATEMENT FINDINGS SECTION No reportable findings. Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION No reportable findings. 130 Page 198 of 608 TOWN OF MAMARONECK, NEW YORK Status of Prior Year Audit Findings Year ended December 31, 2024 There were no audit findings in the prior year financial statements (December 31, 2023). 131 Page 199 of 608 EFPRGROUs Certified Public Accountants 6390 Main Street,Suite 200 Williamsville,New York 14221 P 716.634.0700 TF 800.546.7556 REPORT TO THE BOARD w EFPRadvisory.com , 2025 The Honorable Supervisor and Town Board Town of Mamaroneck, New York Dear Board Members: We have audited the financial statements of the governmental activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the Town of Mamaroneck, New York (the Town) for the year ended December 31, 2024. Professional standards requires that we provide you with information about our responsibilities under auditing standards generally accepted in the United States of America, Government Auditing Standards and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our engagement letter. Professional standards also require that we communicate to you the following information related to our audit. Significant Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Town are described in note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2024. We noted no transactions entered into by the Town during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting Estimates Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. For the year ended December 31, 2024, we evaluated the key factors and assumptions used to develop the accounting estimates and determined that they are reasonable in relation to the financial statements taken as a whole. Page 200 of 608 The Honorable Supervisor and Town Board Town of Mamaroneck, New York Page 2 Significant Disclosures The financial statement disclosures are neutral, consistent and clear. Difficulties Encountered in Performing the Audit We encountered no difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. Disagreements with Management For purposes of this report, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion." If a consultation involves application of an accounting principle to the Town's financial statements or a determination of the type of auditors' opinion that may be expressed on those statements, our professional standards require the consulting accounting to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants by management. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management prior to retention as the Town's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Page 201 of 608 The Honorable Supervisor and Town Board Town of Mamaroneck. New York Page 3 Other Matters We applied certain limited procedures to the required supplementary information(RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the other supplementary information, which accompanies the financial statements but is not RSI. With respect to this supplementary information, we made certain inquires of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We were not engaged to report on the introductory and statistical sections, which accompany the financial statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. * * * * This information is intended solely for the use of the Honorable Supervisor, Town Board and management of the Town of Mamaroneck, New York and is not intended to be and should not be used by anyone other than these specified parties. Very truly yours, EFPR GROUP, CPAs, PLLC Page 202 of 608 c m Town of Mamaroneck Town Center FOUNDED 1661 740 West Boston Post Road, Mamaroneck,NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator Re: Updated EV Charging Station Proposals - NYPA DCFC Level II Site & Revised Level II Charging Stations for Westchester County Municipal Infrastructure Improvement Initiative ("MI3") Date: April 2, 2025 Attached is a memo from Town Engineer, Rob Wasp, providing an update on the potential installation of electric vehicle (EV) charging stations in Town Parking Lot D and the Lot A Extension. Should the Board wish to pursue this project, I offer the following resolution for consideration. Action Requested: Resolved that the Town Board hereby authorizes the Host Site agreement and further authorizes the Town Administrator to execute the agreement, annual extensions, and any related documents necessary to carry out its implementation. Page 203 of 608 v vt; n Town of Mamaroneck Town Clerk, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 rwasp@townofm am aroneckNY.org Date: April 2, 2025 To: Meredith Robson, Town Administrator From: Robert P. Wasp, Town Engineer CC: Allison MayTown Clerk Subject: Updated EV Charging Station Proposals -NYPA DCFC Level II Site & Revised Level II Charging Stations for Westchester County Municipal Infrastructure Improvement Initiative ("MI3") General: Town applications were previously submitted to Westchester County in January 2024 for the installation of new public Level II EV Charging Stations in Town Parking Lot D and the Lot A Extension. A total of(4) charging ports were proposed to be added at each site. These two sites had been evaluated under the County's Municipal Infrastructure Improvement Initiative ("MI3") program and were determined to require no out-of-pocket cost to the Town after incentives from ConEdison and County funding were applied towards the construction costs. Changes in the federal rebate program for EV charging equipment necessitated new chargers to be specified under the County MI3 program. The new equipment manufactured by Chargepoint provides higher amperage output Level II unit that qualify for the federal rebate. The Town's consultant, INF Associates, has updated their project proposals based upon the re-evaluated costs of new equipment and escalation for 2025 installation. The revised proposals identify that the Town will still avoid out-of-pocket costs for the proposed installation at the original planned locations. Separate from The Town's application through the Westchester County MI3 program, New York Power Authority (NYPA) has identified Town Parking Lot D as potentially feasible site for installation of a new DCFC (Level III, rapid charging) facility. DCFC rapid chargers drastically reduce the required charge time for electric vehicles to under one hour. Under the Electrify America program, NYPA fully funds and operates the installation of DCFC sites that are leased from the property owner. Example of typical NYPA lease terms are attached to this agenda item. All design, construction and ongoing operation costs for the Facility are the responsibility of NYPA under the program. Additional literature regarding the NYPA program is attached to this agenda item. Confirmation of ConEdison's ability to supply electrical service to DCFC facilities is a critical milestone for the feasibility of the installation. NYPA has submitted their request to ConEdison and Page 204 of 608 expects to receive confirmation of their service ability to serve within the next 30-60 days. The Town should review and confirm the potential charging station locations during this time so that the final approved installations can be given direction to move forward. Please refer to attached charging station location maps "S-1" and "S-2" as prepared by the Engineering Depailiuent. The maps show the original approved Level II sites submitted to the County MI3 program as well as the NYPA DCFC and new 2025 alternate locations evaluated for the Level II chargers. Detailed layout for potential EV charging equipment in Town parking Lots D & B is shown on map "S-2". Installation of a new above ground transformer and switchgear would be required to power the potential DCFC facility. NYPA has confirmed the approximate size of this equipment that is shown to scale on map "S-2". Placement of these components is proposed on the grass lawn immediately adjoining the south edge of Lot "D". New landscape screening measured can be installed by NYPA surrounding the equipment subject to ConEdison's requirement to maintain access to the transformer. Please refer to the attached renderings provided by NYPA for visual depiction of typical equipment. Placement of the NYPA DCFC site will require the relocation of the original contemplated Level II charging site intended for Lot D. The adjoining outdoor parking spaces in Town Lot B have been identified by INF as a potentially suitable alternative. Integration of mixed charging equipment (Level II and Level III) at one location has been recommended to accommodate EV drivers with different charging needs. INF Associates has indicated that no out-of-pocket costs are anticipated for the Town if the new Level II site is adjusted to this location. It should be noted that relocation of the equipment to any other potential sites would require review of necessary improvements and associated costs by INF Associates if the Board wishes to explore such options. Please feel free to contact me with any questions. Attachment/s: S-1 EV CHARGER LOCATION MAP03122025 S-2_EV CHARGER LOCATION MAP03122025 NYPA Electrify America Brochure TBD_NYPA_175 Myrtle Blvd Larchmont_Site_Plan R3 early shrub growth pic 2 NYPA SITE LICENSE TERM SHEET NYPA Host Site Agreement Town of Mamaroneck Municipal Lot 3.19.25 EVSE ChargePoint Proposal_Mamaroneck Lot D rev.1 Page 205 of 608 Z r E z N .0 Z_ o QO �Nrmw rzJzro Nmzm�>Jo��z�.,orQ�Nm=�OrZZmZ�oz�zzQd�V ` Q5 w ZZZN `J\ W� o 12 r"'l I Yw QwZQ E d . Cm Q �wOn , ,IT:, O ` 6 up a.o=1 \ o � �=mvQ � 'W y OoV a �J�w \ rL � , zr % -a 'zo� z �\ `, ? 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" N If- N O Z Page 217 of 608 ,, a 4 i lik A 'I, e .. I'.1‘ 1 il. .46.4 100 t r i S 1 Y . il v. 7,.4. ' • 1N { . 1 s • F M Tt ;•. . 4 i 1 i � t 1,,,,, _ rro L'il k , ird r Ile .7". ' 6 Air a t I -.; . i • Irill,( 1. . i 0 . - t I,0 a s i 0.: ,...1 ... 1 4 II. ,....._. 1111 tie 1 • L. ors . 4. i .4. . iftie , li, I • am 11111 ,F Page 218 of 608 SITE LICENSE STANDARD TERM SHEET Date: This is a non-binding term sheet and is intended solely as an outline of the business terms of the Site License Agreement ("SLA")upon which agreement must be reached in order for an SLA to be finalized. Site Host("SH") Property Address ("Property") Licensee("NYPA") New York Power Authority Permitted Use The Premises will be used for the installation, operation, maintenance, repair and replacement of an EV charging station and related infrastructure. Customers shall have access to the Premises 24 hours per day, 365 days per year to the public Number of Electric Vehicle Minimum of four(4)DCFCs Charging Spaces to be created License Term Ten (10)years from the date the charging station is operational and open to the public Option to Extend Two (2)options to renew the term for a period of five (5)years Maintenance Fee At site commencement,NYPA will pay the maintenance fee on an annual basis upon invoice from SH Preliminary Site Prior to execution of the SLA,NYPA will prepare a site plan for review and approval Plan/Sample Designs by the SH,which will be attached to the SLA as Exhibit A. Site Plan Development and Post execution, SH will provide approval through written communication of plans and Permitting Period specification, including exact locations. NYPA will not commence such construction without approval. Electrical Service As a condition of NYPA's willingness to install a Charging Station at the Property, NYPA will, at its sole cost and expense, coordinate with the appropriate electrical utility provider and local building department for the installation of a new transformer at the Property, ensuring separately metered electrical service which NYPA will be obligated to pay for directly to the utility provider. SH will execute any utility easement necessary to permit the installation of a new transformer at the Property. Signage SH will approve signage to be professionally prepared, installed and maintained by NYPA SH Cooperation Plan approvals,permit applications and approvals;utility easement Delivery of Possession Upon receipt of permits and easements necessary for the installation of the Charging Station Maintenance of the NYPA will responsible for the maintenance, repair and/or replacement of any Charging Station improvements installed by or on behalf of NYPA at the Property, including the power cabinets, switchgear, and dispensers. Maintenance of the SH will be responsible to maintain the common areas of the Property, such as, debris, Property and garbage collection and removal, grounds maintenance, striping, and snow removal. SH will coordinate any parking lot maintenance with NYPA. Confidentiality SH and NYPA will not use either Party's name, trademark or logo without other Party's written consent. Page 219 of 608 Sample Designs Page 220 of 608 HOST SITE AGREEMENT This Host Agreement("Agreement")is effective as of (the"Effective Date") by and between the New York Power Authority, a corporate municipal instrumentality of the State of New York with an office located at 123 Main Street, White Plains, New York 10601 (the "Authority") and Town of Mamaroneck with offices located at 740 West Boston Post Rd, Mamaroneck,NY 10543 ("Host Site Owner"). WHEREAS, the Authority is permitted pursuant to Section 1005(9-a) of the New York Public Authorities Law, to construct,install, lease, operate and maintain electric vehicle charging stations throughout the state for use by the public; and WHEREAS, the Host Site Owner acknowledges the value of installing electric vehicle charging stations on its premises (described more accurately in Section 2, below), and desires to grant access and use of a portion of the premises to the Authority pursuant to the terms set forth herein; NOW THEREFORE,the Authority and the Host Site Owner(sometimes referred to herein collectively as the "Parties" and individually as a "Party"), in consideration of the above and for other good and valuable consideration, the receipt and legal sufficiency of which is hereby acknowledged, the Parties agree as follows: 1. DEFINITIONS: For the purposes of this Agreement the terms listed below shall have the following definitions: "Charging Station(s)" shall mean DCFC 150 kilowatt electric charging station to charge electric vehicles, and encompasses all requisite Trade Fixtures and ancillary equipment related thereto, but does not include Infrastructure. "Charging Station Hub" shall mean a bank or set of more than one Charging Stations sharing the same Infrastructure (as defined below). "Commencement Date" shall have the meaning attributed to it in Section 5. "Data" shall have the meaning attributed to it in Section 22. "Event of Default" shall have the meaning attributed to it in Section 15. "Hazardous Material" shall mean any petroleum, petroleum products or byproducts, and all other regulated hydrocarbons (including without limitation, petrochemicals and crude oil), or any fraction thereof, coal ash, radon gas, asbestos, asbestos-containing material, urea formaldehyde, polychlorinated biphenyls, chlorofluorocarbons, and other ozone-depleting substances; and any chemical, material, substance, product or waste (including thermal discharges and hazardous waste)that is prohibited, limited, or regulated by or pursuant to any environmental laws, this includes waste PCBs (as defined by the United States Environmental Protection Agency ("USEPA") in 40 CFR Part 761) and hazardous waste (as defined by the USEPA in 40 CFR Part 261 and the NYS DEC in 6 NYCRR Part 371)as well as other material Page 1 of 26 Host Site Agreement(Rev3; 11/2019) Page 221 of 608 regulated for purposes of release, reuse, disposal, or recycling (e.g. CFCs, ethylene glycol, mercury, oil, asbestos). "Host Site" shall have the meaning attributed to it in Section 2. "Infrastructure" shall mean the permanent improvements to the premises that serve the Charging Stations or Charging Station Hub, including but not limited to, the power supply, utility connections, concrete pads, and the conduit and wiring that run to the Trade Fixtures. "Initial Term" shall have the meaning attributed to it in Section 14. "Possession Date" shall have the meaning attributed to it in Section 5. "Property" shall have the meaning attributed to it in Section 2. "Renewal Term" shall have the meaning attributed to in Section 14. "Term" shall have the meaning attributed to in Section 14. "Trade Fixtures" shall mean the components that comprise the Charging Station including, without limitation, the charger cabinets, charge posts, switchgear, signage, and an energy storage system. Trade Fixtures may also include canopies and lighting systems that exclusively serve the Charging Station(s). 2. HOST SITE: (i) The Host Site Owner hereby grants to the Authority,its designated representative(s) and their suppliers and subcontractors, unlimited and unrestricted access to construct and maintain the infrastructure described in Exhibit B, attached hereto, in accordance with the site design plan depicted in Exhibit A, including up to ten(10) parking spaces (the "Host Site") and such other space as may be required for installation of the Charging Stations (or Charging Station Hub), Infrastructure, Trade Fixtures and appurtenant equipment on the property commonly known as Town of Mamaroneck Municipal Lot(the "Property"). (ii) The Host Site Owner will not place any additional electric vehicle charging equipment on the Property without obtaining the Authority's prior written approval, which will not be unreasonably withheld. The Host Site Owner will provide the Authority with at least sixty (60) days prior written notice before installing any additional electric vehicle charging equipment on the Property. The Host Site Owner will provide the Authority with all necessary information to permit Authority to determine whether the proposed additional electric vehicle charging equipment will interrupt or adversely affect the use of the Charging Station (or Charging Station Hub). A determination that the additional electronic vehicle charging equipment will interrupt or adversely affect the use of the Charging Station(or Charging Station Hub) constitutes a valid basis for withholding consent. Page 2 of 26 Host Site Agreement(Rev3; 11/2019) Page 222 of 608 (iii) The Host Site Owner acknowledges they have ownership and control of the property 3. CONSTRUCTION OF CHARGING STATIONS: (i) A total of 4 parking spaces shall be outfitted with one Charging Station per parking space and (1) additional parking spot will be marked for ADA accessibility. Upon securing access to the Host Site and obtaining any required approvals from the servicing electric utility, the Authority will, at its cost and expense, construct or install the Charging Station (or Charging Station Hub), Infrastructure, any additional Trade Fixtures, ancillary equipment and related improvements as described in Exhibit B, attached hereto, in accordance with the site design plan depicted in Exhibit A, attached hereto. The Authority will not commence such construction unless or until the plans and specifications, including exact locations,have been approved by the Host Site Owner, which approval may be by e-mail communication and shall not be unreasonably withheld, conditioned or delayed. All such construction and improvements shall at all times comply with applicable laws, codes and ordinances and shall be installed, maintained and replaced at the Authority's cost and expense, as described herein. (ii) This Agreement may be terminated without any liability on the part of the Authority in the event that: a. the Host Site Owner delays the approval of the plans and specifications as required in section 3(i) beyond a period of fifteen (15) days after written notice from the Authority; or b. the Authority cannot secure the required approvals to construct,own,operate and/or maintain the Charging Stations; or c. environmental or other site-related factors adversely affect the Authority's return on investment in the Charging Stations; or d. the Authority cannot obtain an economically viable interconnection with the local utility services as required to operate the Charging Stations and appurtenant equipment contemplated by this Agreement. 4. ACCESS DATE: The first date where the Authority may enter the Host Site and Property to begin their work pursuant to this Agreement is in accordance with the Effective Date (the "Access Date"). 5. COMMENCEMENT DATE: The date that the Charging Station(s) open to the public (the "Commencement Date") shall be within six(6)months following the completion of all external permitting, utility or other requirements necessary to commence construction of the Charging Station (or Charging Station Hub). The Authority will deliver written notice to the Host Site Page 3 of 26 Host Site Agreement(Rev3; 11/2019) Page 223 of 608 Owner promptly following the Commencement Date to confirm such date for recordkeeping purposes. 6. DELIVERABLES: (i) Maintenance. The Charging Station (or Charging Station Hub), Infrastructure, any additional Trade Fixtures, will be owned, operated and maintained by the Authority. Notwithstanding the foregoing, the Host Site Owner's normal responsibility to maintain the common areas of the Property shall also apply to the Host Site, such as debris and garbage collection and removal, grounds maintenance and snow removal. The Host Site Owner agrees to coordinate any parking lot maintenance with the Authority to ensure that Charging Station(s) remain(s) available to electric vehicle owners. The Authority may, in its discretion and at its cost, install security cameras and other equipment to monitor the Host Site remotely. (ii) Utilities. All utility services provided or used to operate and maintain the Charging Stations and related Trade Fixtures, if any, in or at the Host Site during the Term of the Agreement shall be separately metered and paid for by the Authority. The Host Site Owner shall not be responsible for any damages suffered by the Authority in connection with the quality, quantity or interruption of utility service,unless the cause of the disruption or damage was due to the Host Site Owner's negligence or willful misconduct. (iii) Training. The Authority will provide initial training to Host Site Owner's personnel for the operation of the Charging Stations,related Trade Fixtures and ancillary equipment. (iv) Contractors and Subcontractors. The Authority may in its sole discretion use a contractors or subcontractors of its choosing to perform its obligations under this Agreement. (v) Licenses. All licenses,permits or approvals in relation to the installation and operation of the Charging Station (or Charging Station Hub), Infrastructure, any additional Trade Fixtures, ancillary equipment and related improvements shall be obtained by the Authority. 7. COMPENSATION TO HOST SITE OWNER (i) In addition to the recognized value of siting the Charging Stations on the Host Site, the Authority will pay Host Site Owner the lump sum amount, in accordance with Exhibit E,for each full calendar year that the Charging Station(s)(or Charging Station Hub), Infrastructure, any additional Trade Fixtures, ancillary equipment and related improvements are maintained on the Host Site (the "Maintenance Fee"). (ii) Host Site Owner agrees that the Maintenance Fee is a reasonable amount that fairly offsets the additional cost and expense that the Host Site Owner may incur to provide the services set forth in Section 6, above, relative to the maintenance and monitoring of the Host Site, any additional insurance costs and related administrative costs to comply with the Host Site Owner's general obligations set forth in this Agreement. Page 4 of 26 Host Site Agreement(Rev3; 11/2019) Page 224 of 608 The Maintenance Fee is payable in advance by the Authority on an annual basis upon receipt of a proper invoice from Host Site Owner. Invoices shall be submitted by Host Site Owner and in accordance with the Authority's invoicing instructions that will be included on a separate purchase order issued upon execution of this Agreement. All payment obligations by the Authority are subject to attached Prompt Payment Policy (attached as Exhibit D). 8. HOST SITE OWNER REPRESENTS AND COVENANTS: (i) The Host Site Owner represents that it is the owner of the Property and that this Agreement does not violate any agreement,lease or other commitment of the Host Site Owner. (ii) The Host Site Owner is duly incorporated or organized, validly existing and in good standing under the laws of the jurisdiction of its organization and has all requisite corporate power and authority to carry out its obligation under this Agreement. (iii) The execution, delivery and performance by the Host Site Owner of this Agreement and each of the transactions contemplated hereby have been duly and validly authorized by the Host Site Owner and no other act or proceeding on the part of the Host Site Owner is necessary to authorize the execution, delivery or performance by the Host Site Owner of this Agreement or the consummation of any of the transactions contemplated hereby. This Agreement has been duly executed and delivered by the Host Site Owner and this Agreement constitutes, upon execution and delivery by the Host Site Owner,the valid and binding obligation of the Host Site Owner, enforceable against the Host Site Owner in accordance with its terms, subject only to the effect, if any, of applicable bankruptcy and similar laws affecting the rights of creditors generally and rules of law governing specific performance, injunctive relief and other equitable remedies. (iv) The Host Site Owner shall not take any action that would impair or interrupt the use of the Host Site or Charging Station(s), Infrastructure, any related Trade Fixtures, ancillary equipment and related improvements and agrees to use commercially reasonable efforts to protect against the misuse of the Charging Station(s) and ensure that parking spaces remain accessible and available to the owners of electric vehicles. (v) The Host Site Owner shall provide the Authority, its employees, agents and/or contractors safe,proper and timely access to the Property and the Host Site as necessary to install, operate and maintain the Charging Station(s), Infrastructure, any additional Trade Fixtures, ancillary equipment and related improvements. The Host Site Owner shall also permit the Authority to temporarily close down the parking area both surrounding and encompassing the Charging Station(s), Infrastructure, any additional Trade Fixtures, ancillary equipment and related improvements as necessary to carry out maintenance or repairs. (vi) The Host Site Owner must promptly notify the Authority of any site-specific construction, safety, technical or other requirements and restrictions related to its Host Site that might impact construction and installation of the Charging Station(s), Page 5 of 26 Host Site Agreement(Rev3; 11/2019) Page 225 of 608 Infrastructure, any additional Trade Fixtures, ancillary equipment and related improvements prior to the preparation of plans and specifications. The Host Site Owner's approval of the plans and specifications shall be deemed a representation that no such site-specific requirements are known (or should be known)to exist. (vii) The Host Site Owner shall provide the utility company,proper and timely access to the Property and/or Host Site as necessary to install a dedicated metering device to serve the Charging Station(s) and any additional Trade Fixtures. (viii) The Host Site Owner shall cooperate with the Authority and provide reasonable and customary resources to support the construction, installation and operation of the Charging Station(s), Infrastructure, any additional Trade Fixtures, ancillary equipment and related improvements during the Term of this Agreement. (ix) The Host Site Owner shall use commercially reasonable efforts to observe the operation of the Charging Stations and promptly notify the Authority if it observes, is notified or, or obtains actual knowledge of (i) any malfunctions of the Charging Stations (or Charging Station Hub), Infrastructure, any additional Trade Fixtures, ancillary equipment and related improvements, including but not limited to operational issues, abnormalities and damage; or (ii) (x) the impairment or misuse of the Host Site, Charging Station(s), Infrastructure, related Trade Fixtures, ancillary equipment or related improvements (by way of example, gas fueled vehicles intentional blocking access to the charging stations by electric vehicles known as "ICEing"); (xi) The Host Site Owner shall permit the Authority to install use-related controls including but not limited to signage, additional lighting and pavement markings to the Host Site. (xii) The Host Site Owner shall provide the Authority with all documents, including without limitation,plans,drawings, specifications,details and other information concerning the Host Site, as reasonably required by the Authority in connection with the installation and operation of the Charging Stations, Trade Fixtures, Infrastructure and related improvements. (xiii) No marketing, publicity, promotion or advertising regarding this Agreement will be issued by the Host Site without the Authority's prior approval, and, if applicable, also with the prior written approval from the Authority's customer where the Work will be or is being performed. Any responses to but not limited to, news media inquiries, letters, speeches, news and/or press releases, articles for publication related to this Agreement, will be coordinated with the Authority for review and approval prior to release. 9. OWNERSHIP: The Charging Station(s), Infrastructure, and any related Trade Fixtures, ancillary equipment and all related intellectual property shall remain the property of the Authority. At the fifth Commencement anniversary the Host Site Owner shall have the option to purchase the Charging Station and related Trade Fixtures from the Authority pursuant to the Page 6 of 26 Host Site Agreement(Rev3; 11/2019) Page 226 of 608 Depreciation Schedule annexed as Exhibit C. The Host Site Owner shall submit a request to transfer ownership to the Authority no less than ninety (90) days before the fifth Commencement anniversary. The Authority shall reserve the right to maintain ownership, at which time the option to transfer ownership may be requested by the Host Site Owner again at the end of the tenth anniversary.At any time during the duration of the agreement the Authority may provide an option to transfer ownership to the Host Site Owner. Upon transfer of ownership, the Charging Station(s) and related Trade Fixtures, including all underground Infrastructure, including all curbs and other permanent improvements, "as is" will be the property of the Host Site Owner. 10. USE: The Authority shall have the right to use, access and occupy the Host Site during the Term of this Agreement with respect to the Charging Station(s), Infrastructure, and any related Trade Fixtures, and for incidental purposes,including installation of telecommunication infrastructure, generating photovoltaic electricity and operating an energy storage system. All use of the Host Site by the Authority shall comply with applicable codes, laws, and ordinances. 11. PAYMENT FOR CHARGING SERVICES: The Host Site Owner shall have no right to request or accept payment in connection with use of the Charging Station(s). 12. CURTAILMENT OF CHARGING STATIONS: The Authority shall have the right to remotely control the Charging Station(s) in order to respond to grid conditions, including the curtailment of the total power output of the Charging Station(s) and any related Trade Fixtures during periods of peak demand. 13. HOST SITE OWNER COSTS: The Host Site Owner shall pay all costs associated with: (i) maintenance of the Host Site; (ii) disposal of Hazardous Materials in accordance with Section 24 14. TERM: The initial term of the Agreement shall expire ten (10)years from the Commencement Date(the"Initial Term"). The Authority shall have the option to renew or extend the term of this Agreement for two(2) additional terms of five(5)years each(the"Renewal Term" and together with the Initial Term, the "Term"). Following the Renewal Term, any further renewals will be subject to mutual agreement between the Authority and the Host Site Owner. To extend the Term, the Authority shall deliver written notice of such extension to Host Site Owner no later than thirty (30) days prior to the expiration of the Term. In the event of a sale or transfer of the Property or Host Site by Host Site Owner while this Agreement is in effect,the Host Site Owner shall ensure that the Authority's rights and remedies under this Agreement are conveyed with the Property or Host Site. 15. DESTRUCTION: Any total destruction of the Host Site shall, at the Host Site Owner's or the Authority's written election, within thirty (30) days of such destruction, terminate this Agreement. 16. DEFAULT: Each of the following shall constitute an"Event of Default" under this Agreement: Page 7 of 26 Host Site Agreement(Rev3; 11/2019) Page 227 of 608 (i) the failure by Host Site Owner to perform or observe any material term or condition of this Agreement and such failure continues for a period of thirty (30) days after receipt of written notice thereof,provided however, that if the nature of such default is such that the same cannot reasonably be cured within said thirty (30) day period, then Host Site Owner shall have such additional time as is reasonably required to cure such failure provided the Host Site Owner commences to cure such failure within such thirty (30) day period and proceeds to cure such failure with diligence and continuity; or (ii) the appointment of a receiver or trustee to take possession of all or substantially all of the assets of the Host Site Owner located at the Host Site if possession is not restored to the Host Site Owner within sixty (60) days; or a general assignment by the Host Site Owner for the benefit of creditors; or any action or proceeding commenced by or against the Host Site Owner under any insolvency or bankruptcy act, or under any other statute or regulation having as its purpose the protection of creditors and in the case of involuntary actions filed against the Host Site Owner the same are not discharged within sixty (60) days after the date of commencement. 17. TERMINATION: (i) Unless otherwise provided in this Agreement, the Authority may terminate this Agreement at any time upon thirty (30) days' prior written notice to the Host Site Owner. (ii) This Agreement may be terminated during the Term by the Authority upon the occurrence of an Event of Default. (iii) Upon expiration or termination of this Agreement for any reason, the Charging Station(s) and related Trade Fixtures will be promptly removed by the Authority. The Host Site Owner shall have the option to purchase the Charging Station(s) and related Trade Fixtures from the Authority on mutually agreed terms and in accordance with applicable law, rules and regulations governing the Authority's disposition of property. All underground Infrastructure, including all curbs and other permanent improvements to the Host Site, shall remain in"as is" condition at the time of termination. (iv) Upon termination of this Agreement as a result of an Event of Default, or if the Host Site Owner otherwise materially breaches this Agreement and such breach results in the early termination of this Agreement, then the Host Site Owner shall pay the Authority an early termination fee equal to the unamortized costs to construct the Charging Stations (including the costs of Trade Fixtures, Infrastructure and related improvements), calculated as of the early termination date based on straight-line depreciation over a ten (10) year period as reflected on the Depreciation Schedule annexed as Exhibit C. 18. INDEMNIFICATION AND LIMITATION OF LIABILITY To the extent permitted by law, each Party agrees to indemnify and hold the other Party from and against loss, damage, liability or expense (including without limitation, judgments, Page 8 of 26 Host Site Agreement(Rev3; 11/2019) Page 228 of 608 attorney's fees, and court costs) incurred as a result of injury to or death of any person or on account of damage to property, or any other claim arising out of, in connection with, or as a consequence of, the indemnifying Party's gross negligence or willful misconduct with respect to the utilization of the Host Site. IN NO EVENT SHALL EITHER PARTY BE LIABLE TO THE OTHER PARTY INDIRECT,INCIDENTAL, CONSEQUENTIAL, SPECIAL,PUNITIVE OR EXEMPLARY DAMAGES,EVEN IF A PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES ARISING FROM ANY PROVISION OF THIS AGREEMENT, AND EACH PARTY HEREBY WAIVES ANY CLAIM WITH REGARD TO SUCH INDIRECT, INCIDENTAL, CONSEQUENTIAL, SPECIAL, PUNITIVE AND EXEMPLARY DAMAGES PROVIDED, HOWEVER, THAT THIS LIMITATION SHALL NOT APPLY TO CLAIMS ARISING OUT OF EITHER PARTY'S GROSS NEGLIGENCE OR WILLFUL MISCONDUCT. IN NO EVENT SHALL THE AUTHORITY'S TOTAL LIABILITY (WHETHER IN CONTRACT, TORT OR OTHERWISE) FOR ALL CLAIMS UNDER THIS AGREEMENT EXCEED ONE HUNDRED THOUSAND DOLLARS ($100,000). 19.ASSIGNMENT: (i) The Host Site Owner shall not assign this Agreement voluntarily or by operation of law,or any right hereunder,without the prior written consent of the Authority;provided that the foregoing prohibition shall not limit the Host Site Owner's ability to transfer this Agreement to a company that is controlled by,controls,or is under common control with the Host Site Owner. Any assignment by Host Site Owner in violation of this provision shall be void. (ii) The Authority's right and remedies under this Agreement may be assigned and reassigned in whole or in part to one or more assignees without the necessity of obtaining the consent of the Host Site Owner; provided, however, that no such assignment shall be effective and binding on the Host Site Owner unless and until the Host Site Owner shall have received notice of the assignment disclosing the name and address of the assignee. The Host Site Owner agrees to execute all documents, including acknowledgements of assignment or financing statements, which may be reasonably requested by the Authority or its assignee to protect their interest in the Charging Station(s), Infrastructure, any additional Trade Fixtures, and ancillary equipment and in this Agreement. 20.ALTERATIONS: Excepting the items of Exhibit B,the Authority shall not make or permit to be made any alterations, changes in or additions to the Host Site without the prior written consent of the Host Site Owner, which shall not be unreasonably withheld, conditioned or delayed. 21. SIGNAGE: The Authority's signage to be installed at the Host Site is represented in Exhibit B. Any material revisions or additions to the signage depicted in Exhibit B shall be subject to the Host Site Owner's approval, which shall not be unreasonably withheld, conditioned or Page 9 of 26 Host Site Agreement(Rev3; 11/2019) Page 229 of 608 delayed. All such signage shall be professionally prepared, installed and maintained at the Authority's expense. 22. ACCESS TO INFORMATION. The Host Site Owner acknowledges that the Authority will be collecting Charging Station usage data, including charge event information ("Data"), such as when a charge event occurs, energy transferred during the charge event, duration of the plug-in event, and duration of the charging period. The Host Site Owner acknowledges that the Data may be used by the Authority for reasonable purposes, including, without limitation, analyzing usage and charging patterns, the effectiveness of infrastructure put in place to meet the needs of drivers of electric vehicles, and the efficacy of the Project. 23. INSURANCE: (i) Host Site Owner agrees to obtain and maintain at its expense a policy or policies of: (a) commercial general liability insurance with coverage to include bodily injury or death,personal injury, and property damage with per occurrence limits of at least $6,000,000, which may be met via umbrella coverage. (b) automobile liability insurance with a per accident combined single limit of not less than $1,000,000. Host Site Owner shall deliver to the Authority a certificate evidencing such insurance upon the execution of this Agreement and from time to time thereafter as such policy is renewed. The New York Power Authority and the State of New York must be named and scheduled as additional insureds to the Host Site Owner's policy and Waiver of Subrogation endorsement. Host Site Owner will also carry worker's compensation insurance in accordance with state and federal law. Under Sections 57 & 220 Subd. 8 of the New York State Workers' Compensation Law, it is required that Vendors/Contractors doing business with a Municipal or State entity evidence proof of workers' compensation coverage on approved forms, as listed below: 1. If coverage is with a private insurance carrier, the entity must provide evidence of coverage on a completed C 105.2 form. The C 105.2 form is supplied and completed by the insurance carrier or its authorized agent. 2. If coverage is with the State Insurance Fund, the entity must provide a completed U-26.3 form provided by the Fund. 3. If the business entity has been approved by the Workers' Compensation Board's Office of Self Insurance as a qualified self-insurer, a completed SI-12 4. Or Form CE-200, Certificate of Attestation of Exemption, if the business is not required to carry NYS specific Workers' compensation insurance. (ii) The Authority agrees to obtain and maintain at its expense a policy or policies of: (a) commercial general liability insurance with coverage to include bodily injury or death,personal injury, and property damage with per occurrence limits of at least $6,000,000, which may be met via umbrella coverage. (b) automobile liability insurance with a per accident combined single limit of not less than $1,000,000. (c) workers compensation insurance with statutory coverage and limits, (d) any additional insurance coverage(s)not specifically listed above but otherwise required by applicable law,rule, or Page 10 of 26 Host Site Agreement(Rev3; 11/2019) Page 230 of 608 regulation as same may pertain to the Charging Station(s) or Charging Station Hub. The Host Site Owner must be named and scheduled as additional insureds to the New York Power Authority's policy and Waiver of Subrogation endorsement. The Authority may, at its option, elect to self-insure any and all the coverages herein. (iii) Both Parties insurances shall provide that coverage thereunder shall not lapse or be terminated without at least(30) days prior written notice. Each policy obtained hereunder shall be written with one or more carriers that have and maintain a minimum A.M. Best rating of A- and VIII or better and are licensed to write insurance in the state wherein the site is located. 24. ENVIRONMENTAL MATTERS AND HAZARDOUS MATERIALS (i) To the best of Host Site Owner's knowledge, the Host Site are free of environmental contamination and Hazardous Material. The Authority shall have no liability for any environmental contamination unless caused by the Authority, its agents, employees or contractors. During the Term, the Host Site Owner is responsible, at its sole cost and expense, for remediating any contamination on the Host Site,including the disposal of any contaminated materials that may result from the construction of the Charging Stations and any excavated contaminated soil that needs to be properly disposed of. The Authority shall have no liability for diminution in value of the Property as it relates to environmental contamination. (ii) The Host Site Owner acknowledges that it is, and remains the generator of, and holds title to, any Hazardous Materials at the Host Site. In the event of a release of Hazardous Materials during construction of the Charging Stations, Host Site Owner shall, in accordance with applicable law and regulations, be responsible for all cost and obligations with respect to the discovery,reporting,handling, and disposal applicable to the Hazardous Materials to the extent that such disposal is required by applicable law or regulations. Notwithstanding, the Site Host Owner's obligations with respect to Hazardous Materials set forth above, the Authority may be obligated to report the discovery to the applicable regulatory agency having jurisdiction over the Host Site. All Hazardous Materials shall be handled, transported and disposed of in accordance with applicable local, state and federal laws and regulations. (iii) In addition, to the extent permitted by law, the Host Site Owner shall, at its sole cost and expense, indemnify, defend and hold harmless the Authority and the State of New York against any loss, liability (including, without limitation, judgments, attorney's fees, court costs,penalties or fines), or expenses of any type (including,but not limited to,required corrective actions)which the Authority or the State of New York incurs because of injury to, or death of any person, or on account of damage to property, or any other claim arising out of, in connection with, or as a consequence of any cleanup costs associated with any site where Hazardous Materials are disposed of or come to be situated traceable to such Hazardous Materials including, but not limited to, response and remedial costs. Page 11 of 26 Host Site Agreement(Rev3; 11/2019) Page 231 of 608 (iv) Except to the extent of any gross negligence,willful misconduct or breach of this Agreement on the part of the other Party, each Party hereby agrees to indemnify, hold harmless and defend the other Party, its managers, members, agents and representatives from all liability, damages, loss, costs and obligations, including, court costs and attorney's fees, on account of or arising out of or alleged to have arisen out of any claim of any third party directly related to environmental contamination arising out of the installation or operation of the Charging Station(s), Infrastructure, any additional Trade Fixtures, ancillary equipment or related improvements. 25. CONFIDENTIALITY AND PUBLICITY: Neither Party will use the other Parry's name, trademark or logo without such other Party's prior written consent. 26. NOTICES: All notices or demands shall be in writing and shall be deemed duly served or given only if delivered by prepaid(i)U.S.Mail,certified or registered,return receipt requested, or (ii) reputable, overnight courier service (such as UPS or FedEx) to the addresses of the respective Parties as specified below.The Host Site Owner and the Authority may change their respective addresses for notices by giving notice of such new address in accordance with the provisions of this paragraph. Host Site Owner's Address for Notices: Authority's Address for Notices: Address: 740 W Boston Post Rd, NEW YORK POWER AUTHORITY 123 Main Street Mamaroneck,NY 10543 White Plains,NY 10301 Attention: Debra Hopke Attention: Meredith S.Robson Phone: 914-390-8003 Town Administrator Email: Debra.Hopke@nypa.gov Phone: 914-381-7810 NEW YORK POWER AUTHORITY Email: mrobson@townofmamaronecicny.gov 123 Main Street White Plains,NY 10301 Attention: John Markowitz Phone: (914) 390-8209 Email:john.markowitz@nypa.gov NEW YORK POWER AUTHORITY 123 Main Street White Plains,NY 10301 Attention: Andrew Pelletier Phone: 518-433-6730 Email: Andrew.Pelletier@nypa.gov 27. BROKERS: The Host Site Owner and the Authority represent to each other that each has dealt with no broker and each hereby agrees to indemnify and hold the other harmless from any claims against the other Party for any commissions or fees in the event of a breach or failure of such representation. 28. THIRD PARTY BENEFICIARIES: Nothing contained in this Agreement shall, directly or indirectly, create a contractual relationship with, or give any claim or right of action in favor Page 12 of 26 Host Site Agreement(Rev3; 11/2019) Page 232 of 608 of, any third party against the Authority, including, without limitation, any sub-consultant or supplier. 29. SUCCESSORS AND ASSIGNS: This Agreement shall be binding upon and shall inure to the benefit of the Host Site Owner and the Authority and their respective successors and assigns. 30. GOVERNING LAW AND VENUE: This Agreement shall be governed by the laws of the State of New York, without giving effect to any choice or conflict of laws provision or rule that would cause the application of the laws of any jurisdiction other than New York. Any action at law, or in equity, for the enforcement of this Agreement or any dispute arising in connection herewith shall be instituted only in a court of competent jurisdiction located in the County of Albany, State of New York. 31. COUNTERPARTS: This Agreement may be executed in counterparts via inked signature or electronic mark, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument. The fully executed Agreement may be delivered using pdf or similar file type transmitted via electronic mail, cloud based server, e-signature technology or other similar electronic means. [signature page follows] Page 13 of 26 Host Site Agreement(Rev3; 11/2019) Page 233 of 608 IN WITNESS WHEREOF, the Parties hereto have each caused an authorized representative to execute this Agreement as of the Effective Date first written above. TOWN OF MAMARONECK NEW YORK POWER AUTHORITY By: By: Name: Meredith S. Robson Name: John Canale Title: Town Administrator Title: Senior Vice President, Strategic Supply Management Date: Date: Page 14 of 26 Host Site Agreement(Rev3; 11/2019) Page 234 of 608 EXHIBIT A 4 Chargers at Address: 175 Myrtle Blvd, Larchmont, NY, 10538 yIIFNIG}r/kt LAL:JR..WIDTH IUri I Page 15 of 26 Host Site Agreement(Rev3; 11/2019) Page 235 of 608 N { `o x A ate,5. n'i I S J L M V a ~ n1 Y1 V G �S i S 2 a $ B „ o = s s 5 x m a as „ plOF a Cu 2a a H LT r x w Y. 2 — — •a eC E 1 L) / imier C nv w CO z a H s� _ - u a gel F N 6 a x o� W H ro J - all © a ' V p Q $©r qi Nm a$ -$ q L' N d VI ro 7 L y u u m a a 8 'c , E y y a a 5 JJ —Q o 44 I r I i E I : s a s CO 0 �, w VIJJ 0 I Es 1.4.1.8,1man.,- [ . .: u V —C w to Page 236 of 608 m .'--z F ri 42 IA ,a1 10 FAA TT I F it * W U z irx Jl - ct Y J AI C Ij g-•—•'rir ■ IP r, N m J 7 Cillo _ I ! . d a i- n_ w z 0 x U rilitP1 :' . t e 1 2 5 w 7 MI Lu = v - , a 7 W 4 rl ID Page 17 of 26 Host Site Agreement(Rev3; 11/2019) Page 237 of 608 II • • 4:,� - I '+ ...0 Ai./ iii se 'ir Ins �, 1 lit' ri 4, . c • V 1? ..N 1(111 I " 111-------1' - I Ili 0 0....vii'-'' l'''-; ' ..._ ill i • le* EL uali- iJ t 4. •'�,. d 4 �' ' • I - j i .:. :1 _. . u C 4x 44 J ti "ten / - kk fi 7 1 � ' Ili: .4i . ,' ' Iii G ' • r • td Page 18 of 26 Host Site Agreement(Rev3; 11/2019) Page 238 of 608 1 a) 1 t , s £: -11 tie tvI R I' I se CC A10 i a 5 i Ca #y I Itla 1 I A rie i !. i% g b i € ± .. e! z'6 7 la L ffi i Y•f IA gi - -P 7 nkL- K.it g. a y W T k g a II9 up I Z o LI C z W 1 0 er i .iM s o ad g % o f4 I , 2 rP 3t t IC tg 12.. MI E.=i.. -g- j C W t * P t DO C p u p a 1 m Lun rsVn Page 19 of 26 Host Site Agreement(Rev3; 11/2019) Page 239 of 608 E I ' N11111111111111 kl o. .5 5 o I I .1, FEN 0 7.4 E I y , i 2 n, 2 0. , ..,-. ei ai 1I !i1H 'n a II W 11 El 0s u IDIDIHH I I I I ' I r o U N2 fl c w 0 >,. co z T .= a -5 VI z Ra s— a i I P ••a g ill Page 20 of 26 Host Site Agreement(Rev3; 11/2019) Page 240 of 608 I . 1.A_ 1 .. I . F g E •g il g a * § -- •g k i 8 , - a_ 8- 5•7 r IV -E . ai• .2,- : — — :— - 11 1D.-- 0 .. .5 : . ii i-Z rt •ILI, .,.. /5 #a .. . 1 1 ArAl 4=t 4,4 4.4 _i M I •. . LIJ ID — II LI, uz 1 0 u i_ z , z -g Al 2 z 2 ,g3 -8 0 . , . D 6 Eg .0 p 4 L'ii A .1 2 •▪gS — (le ,J - E. CL = r;zt 2gb i! , n z RI- i v.) w-§ 8 7▪ 7, -. -ckoE wig 21.. ia .c. ng ': 7 . -4 ; .,s ...-. . CI WP il Irl LA 0 ' IAR -3a Eris rg ci Page 21 of 26 Host Site Agreement(Rev3; 11/2019) Page 241 of 608 EXHIBIT C Exhibit C EVolve NY-4 Chargers Straightline Depreciation Calculation Equipment Cost $ 1,000,000.00 Salvage Value Period 10 years Depreciation rate 10% Book Value Book Value Year (Beginnning of Depreciation (End of year) year) 1 $ 1,000,000.00 $ 100,000,00 $ 900,000.00 2 $ 900,000.00 $ 100,000.00 $ 800,000.00 3 800,000.00 $ 100,000.00 $ 700,000.00 4 700,000.00 $ 100,000.00 $ 600,000.00 5 $ 600,000.00 $ 100,000.00 $ 500,000.00 6 500,000.00 $ 100,000.00 $ 400,000.00 7 400,000.00 $ 100,000.00 S 300,000.00 8 300,000.00 $ 100,000.00 $ 200,000.00 9 200,000.00 $ 100,000.00 $ 100,000.00 10 100,000.00 $ 100,000.00 $ EXHIBIT D Page 22 of 26 Host Site Agreement(Rev3; 11/2019) Page 242 of 608 711EWYURK NY Power PiLlq Uq —"'"""r Authority APPENDIX B-PROMPT PAYMENT STATEMENT The New York Power Authority (the "Authority'") is providing this statement pursuant to Section 2380 of the New York Public Authorities Law, which states that each contractor doing business with the Authority must receive a copy of the Authority's rules and regulations detailing its prompt payment policy. A. GENERAL 1. This statement is intended to establish rules and regulations as required under Section 2880 of the Public Authorities Law describing the policy of the Power Authority of the State of New York(the"Authority"). Subject to the conditions and exceptions set forth in Section 2880 and herein,in the event any proper invoice is riot paid promptly the Authority shall be liable for the payment of interest on late payments. This policy shall apply to all Contracts entered into on or after April 30, 1988. B. DEFINITIONS 1. "CONTRACT'means an enforceable agreement entered into between the Authority and a Contractor. 2. "CONTRACTOR" means any person, partnership. private corporation,or association. (1) selling materials,equipment or supplies or leasing property or equipment to the Authority; (2) constructing, reconstructing, rehabilitating or repairing buildings, highways or other improvements for or on behalf of the Authority;or(3)rendering or providing services to the Authority pursuant to a Contract. 3. "DESIGNATED PAYMENT OFFICE means the office designated by the Authority to which a proper invoice is to be submitted by a Contractor_ 4. "PROPER INVOICE"means a written request for a Contract payment that is submitted by a Contractor to the Authority's designated payment office setting forth the description, price and quantity of goods, property or services delivered or rendered in accordance with the terms of the Contract, in such form and supported by such other substantiating documentation as the Authority may reasonably require. 5. "RECEIPT OF AN INVOICE" and "INVOICE RECEIVED DATE" mean the later of! (1).the date on which a proper invoice is actually received in the designated payment office,or(b) the date on which the Authority receives the purchased goods, property, or services covered by the proper invoice which, with regard to final payments on construction contracts, shall mean the date on which all the Contract work has been accepted as completed by the Authority in accordance with the Contract terms. 6. "SET-OFF" means the reduction by the Authority of a payment due a Contractor by an PRO e-NYPA Prompt.Payment SIalemeni(row,i -riip-Pagel Page 23 of 26 Host Site Agreement(Revd; 11/2019) Page 243 of 608 J li-1:1EWY°11-+C NY Power Authority amount equal to the amount of an unpaid legally enforceable debt owed by the Contractor to the Authority. C. RESPONSIBIUTY FOR PROMPT PAYMENT 1, The Authority's Controller shall have the responsibility for thr; implornentation of the Prompt Payment Pulley arid Me prululil payment of all psiuper irrvoiues under Mu yerieiul guidance and supervision of the Executive Vice President & Chief Financial Officer. D, PROMPT PAYMENT PROCEDURE 1. A Contractor shall request payment under a Contract by submitting a proper invoice to the Authority at its designated payment office at the time and in the manner specified in the Corirrxd. 2, The Authority shall have Fifteen (15} calendar days after receipt of an invoice at its designated payment office to notify the Contractor of certain facts and conditions, including but not limited to those listed below, which, in the opinion of the Authority's Controller, justify extension of the statutory payment period, a) there is a defect in the delivered goods, property or services; ID) there is a defect in the invoice; c) there are suspected defects or improprieties of any kind, the existence of which prevent the commencement of the statutory payment period; d} prior to payment, a statutory or contractual provision requires an inspection period or an audit Io determine the resources applied or used by the Contractor in fulfilling the contract terms. e} a proper invoice must be examined by the Federal government prior to payment; I) the Authority is prevented from making payment by reason of the filing of a lien, attachment, other legal process or requirement of law. Any time taken to satisfy or rectify any such facts or conditions shall extend the date by which contract payment must be made in order for the Authority not to become liable for interest payments by an equal period of time. 3. should the Authority fail to notify a Contractor of such facts and conditions within fifteen (15) calendar days of the invoice received date, the number of days allowed for payment of the corrected proper invoice will be reduced by the number of days between the fifteenth day and the day that notification was transmitted to the Contractor. Should the PROC a—MYPA Prarxwpl Payment Statement(rev.08-18)—P ajc 2 Page 24 of 26 Host Site Agreement(Rev3; 11/2019) Page 244 of 608 wfwrYMIK NY Power '°""v Authority Authority, in such situations,fail to provide reasonable grounds for its conlenlion that a fact or condition justifying a time extension exists, the date by which contract payment must be made in order for the Authority not to become liable For interest payment shall be calculated from the invoice received date_ 4. The Authority shall make payment vuithin forty-five (45) calendar days after the invoice receivedi date, Effective July 1, 1989, the Auttiurity skull make payriiaiit within thirty (30) calendar days, excluding legal holidays, after invoice received dates occurring after that date. 5. EKcept for the payments described in Paragraph E, every payment by ihc. Authority to a Contractor pursuant to a Contract is eligible for interest should the Authority fail to make such payment within forty-five (45) days alter the invoice received date for contracts entered into between April 30, 1988 and June 30, 1989 and within thirty (30) days for contracts entered into on or after duly 1, 1989. 6. The Authority shall not be liable for interest on any retention amounts withheld by the Authority in accordance with the terms of the Contract. 7. Interest shall be computed at the rate set by the state tax commission for corporate taxes pursuant to paragraph one of subsection (e) of Section 1090 of the Tax Law, but the Authority shall not be liable for payment of interest when such interest is less than ten dollars. 8. The Authority has available funds in its custody to pay all interest penalties. E. EXCEPTIONS 1. Payments are riot eligible for interest when they are due and owing by the Authority: a) under the Eminent Domain Procedure Law; b) as interest allowed on a judgment by a court pursuant to any provision of law other than section 2880 of the Public Authorities Law; c) to the Federal govvernrnent, to any State agency or its instrumentalities; to any duly constituted unit of local government, including but not limited to counties, cities, towns, villages, school districts, or any of their related instrumentalities to any other public authority or public benefit corporation; or to its employees when acting in, or incidental to, their public employment capacity: d) in situations where the Authority exercises a legally authorized set-off against all or part of the payment due the Contractor. PROCA3- NYPA Presmp1 Pa rrnenr Sitf1Aflr uil :•!!.; ::tip '8}—Paget Page 25 of 26 Host Site Agreement(Rev3; 11/2019) Page 245 of 608 EXHIBIT E - (4) chargers Annual Compensation to Year Site Host 1 $6,000 2 $6,120 3 $6,242 4 $6,367 5 $6,495 6 $6,624 7 $6,757 8 $6,892 9 $7,030 10 $7,171 11 $7,314 12 $7,460 13 $7,609 14 $7,762 15 $7,917 16 $8,075 17 $8,237 18 $8,401 19 $8,569 20 $8,741 Page 26 of 26 Host Site Agreement(Rev3; 11/2019) Page 246 of 608 ((iji ) ASSOCIATES ENERGY SOLUTIONS . . • • . . . . • • • • • • • - - . • . • • . . . . . • . • . • • • • • . . . • . . . • . . • . . • . . . . . • . . . . • . . . • • • • . . • . • • • . else • • • • • . . . . . • . • • • e • • • • • . . . . . . . • • • • • . . . . . • • • • • . . . . r • . • • • • . . . . . . . . . . • • . . . . . • • • • • • • • • • • - • • . . . . . . . . • • . . . . • • e . • • . . • . . • • . . . . . . . . . . • . . . • . . . . . . . . . . . . . . . • • • . . . . • . • . • • . . . . . . . • • • • • . • . . • • • • . • • • • • • • • • • • • • • • • . . • . • . . . . . . . . - • . • • • • • • • • • • • • • • • • • • • - • • • . • . . . • • • . • • • • • • • • • • • • • • • • • . ■ • • • • • ■ • • • 1 • • • • • • • . • • • • • • • . • • • • • • • • . • • • • • • • • • • • . • . . • r • • • • • . • • • • • • • • • • • • • • • • 1 • • • • • • • • • • • • • • • • • • • • • • • • • • . • • • • • • • • • • • • • • • • • • - • • • • • • • • • • • • • • • • • • i • • . • . • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • . • • • • • • • • • • • • • • • • • • • • • • • . . . . . . . • I . . . . • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •I . • • • • • • • • • • • • • • • •• • • i••• • • • •• • • • • • • • • • • • • • • • • • • • • • • • • • • . . • ■ • . •4 • • • ••• • . • •• • • • • • • • • • • • • • • • • • • • • • • • • •• • •• • • • • . • • • • • • • • • e • • • • •i• • • • • • •i•4 • • • • • • •i• • • • • • • • • • • • •••• • • • • • • • • • • • • ••• • • • • • • • • • • • • • • • • • • • • •i • • • • • • • • • 1 • • • • • • • • • • • • • • • • • • • • • • i • • • • • i•• • • •i i • • • • • • • • • • • • • • • • • • ■ i• • i•i• • • • • • • • • 4 • • • • • ••• • • •i • • •••••• • • • • • •• • • • • . •. • . • • • ••• • • •• • r • • • e • r • • • ••• • • • • • • ••• • 4 • • • • • •••i• •• • • • • ••i• • • • •••• • • •i• • • • •• • • ••••• •• • • •ii • . • • • • •• • • • • • • • i• • • 1 • 00 • 4110•0000 • 4900 • . 00 • 000•00411000•0•0. 019 • • • 0e . 4,0•4, 6000411 • 4100 • 4000 •004004. 041 • 04 • • • • •••••••• •• • • • • • • ••i••••••• • •••• • • • • ••• •• ••• • • • ••••••ii• • ••• • • i• • • • / • • • • • ••l•• • •i••••i• • •••• • • ••••••••• . • •• • ••• • • i••••••i• •i••• • ••• • • • • ••• 1 • •••• ••••• • • • • • •i•••••• •••••i•••••• • ••• • • • • •• ••••••••••i•••i• • ••••i• •• 1 •••••iii• • •••••••••••••ii!••i•+.•ii••••iii••i•ii• • ree••••••• • • •i•i•• • • •4 i..•ii.....•iiiii•••••••ii••••i•••• • •••ii•• •••i••••••i0•••iiii•• •i• •i•4 •••••i••i•i•ii••••i••••••iilii•••••••i••••••••i••• •••i•••i••ii•••i••S•4 •ii••iii•iiii•osioi••ii••i•i•••i••••••i• • • • • •••••••i•••••ii••!i••••••il !i•f••!•iiii•ii••i••i••i••••••••••i•ii•••i•••••!•i•i•i••••ii••••••••• •I 110•••S••••!••••••!••••••i••.0•••••••S••••••••••ii•i••i•••••S•S•ii•i••iO4 ••i••ii••••i!•i••••••!•iis••iii••••••• •••ii••i••••iis••i•••i•••i•i•••1 i••i• • • •i00004,04•i!••S••••000•41i•0100• i ••i•Sii••••i•••i••i••i••ii•i, •.•li!!••••N•i•••i••••••••••iii•••ii•• 00,000000004)004004,000800000•01 •Isis•!•• i•••!i•M•ii•••S•i!•••i•ii• i•iO• ••i•S••••i•S••!••••S•• il •••i••••• i0i••••i••i0/i••i•i•ii ••i•/iii• •ii••i•••i• ••i• i0006S•61 ••i i•Si•i•i•••• !•!! 00•S0i000000i0 •• i •i•i• •ii i• • •s 0i0•01 ••r•ii••••••••• •••• !!••i•ii•••• •••••iii0•�•••I .4 •• i•i !S!•! •! f!•i#! •• ! �•!i!I!S• s• •! •i! • •S •! l !• +4 S•i• • ••• •••if• !• 4 4 S • , 0 • • 4 4 ! t + �, •i• ••M• • • + . ! • 4-4 �• 4 4 * 1 tt4+44 • ` l - 4 4 44� ♦ ti44 •- ♦¢ tH • s #T* ` 4 w �T if ITT ♦♦ 4-+♦' w• 4 4 4 �T • • ♦ ... -4 4 •4 •• �1 S. 4 • ++ + , ♦ 4 + 4 +4tat -}ft ++ 4 +-ra•• 44444+-* 44-4 . 4 # 4 , 4 • O. + + •. •••-*-+- 1 444 4t 44 ♦ 4 4 +4 ♦ 4 . 4-•�.♦ -•+ • •• 4 1, • ♦ 44 4 + 41� • 4 •-4 -g • A 4 • 4 e c . 1 s :< .. r. 4A._,: : 44 4k 4. 4 + 4 * 4 + o • o ♦ 44 4i 44--4 4 #-4 4 t4 • ♦ i 44 4-4 4 4 44 + ♦ 4 7. , r 4 * • 4 • 4 4 4 + 4 + * i 4 4 ii0 + + + +4 • 4 4 44 4 • EIectric \IehicIe 4 4 * . . + 4 . • * ♦ 4 e 4 4 ♦ ♦ + • 4 4 O. 4 ♦ + • • • ♦ + • + + 4 • . . . . * A • - • • , • • . 4 + • . • • • • . , C J J Proposal In Pro osal Mamaroneck- Lot D 178 Myrtle Blvd. Larchmont, NY 10538 age 247 of 608 14.13 Hardware - ChargePoint CP6000 Family 50 Amp, 12 kW Seamlessly integrating charging management software, station hardware, driver interface and customer support, the CP6000 Series offers complete charging control, • • flexibility and reliability with superior driver experience. Get the most out of your investment with an advanced, integrated solution that's ready to serve your business, now and in the future. • Tailor charging to your needs with flexible hardware configurations and network settings. • Manage cost and complexity as you grow. • Simplify maintenance and future upgrades with modular station architecture. Superior Driver Experience • Reduce operational headaches, keep stations in use, improve productivity and generate positive brand association by enhancing driver satisfaction. • Deliver unique value to your organization by giving drivers reliable, easy to use stations. • Allow drivers to get in line to charge when stations are full and get notified when others finish charging with Waitlist. • Attract drivers and offer convenience with our broad charging network, roaming partnerships, mobile app and driver services. Software - ChargePoint Commercial Cloud Plan Complete visibility and control • 1 ■ ■ 0 . Comprehensive charging management software provides all the tools you need to efficiently accomplish your business goals. + Eliminate uncertainty and make charging work for your business with easy station settings,real-time status and analytics. 11111 W + Make your investment go further with tools to increase station usage and the number of drivers each port can serve. V v + Reduce up-front infrastructure and ongoing energy costs through the Power Management controls. Page 248 of 608 14.13 Scope of Work • Design and engineering. o Project design and specification of charging equipment. o Engineering drawings. • Permitting and inspections with authority having jursidiction (AHJ). • Management and submission of incentive paperwork. • Supply of and installation of charging hardware. o (2) ChargePoint CP6021, 50A 12kW, Dual Port Pedestal Mounted. o (2) ChargePoint Concrete Mounting Kit. • Construction and Project Management. o Project plan at time of kick off outlining task and project schedule, key personnel, scope, etc. (pre project site visit upon request). o Daily virtual check ins with the on-site subcontractor, including video call and photo sharing. o Weekly progress reports(daily upon request)with a two week look out plan/schedule. o Virtual punch list meeting with customer and subcontractor(post project site visit upon request). • Electrical Infrastructure As per INF/Enginer of Record Drawings: EVSE-One Line Diagram E-2 dated 04/24/2024 o Run Sch 40 PVC conduit from existing utility manhole to location of new H-Frame per site plan o Install new H-Frame and mount new service end box, 150A 208V Trans-S switch, and 150A 208V Panel. Provide (4) 70A circuit breakers to power(2) new dual port stations o Trench through grass and run conduit and wire from new Panel to (2) new dual port EV Charging Stations. o Install (2) bollards in front of each station and new equipment for a total of(6). Install signage and line painting for all spaces covered by new EV Charging Stations. • Supply and installation of miscellaneous items. o (7) Bollards. o (4) EV signage kits. o (4) Striping and Stenciling. • Startup and commissioning of new system. • Coordination with electric utility as needed. Page 249 of 608 14.13 Additional Services (quoted separately) • ChargePoint Assure Parts&Labor Warranty. • INF Preventative Maintenance Agreement. • INF Charging Success Program. • Extended Parts Warranty. Site Plan Mamaroneck Lot D — L2 Site Design ° - Install new H-Frame and \ l- - mount new service end ' . ti� box,150A2O8VTrans 5 ° N. + switch,and 15OA 2Q81f L�, / Panel from new utility / °' +1 s `` feed. f - Trench along sound fr ' barrier to first(4)parking T , b : spaces in garage to `4 s�}'' &`; ;,, `' install(2)dual EV .a k+ f �44 :' Chargers. -, :,# Iqq' i 1, 7 4. rr # ,fir ,i W ChargePoint CP6000 — — — Underground Conduit Above Ground Conduit New Electrical Gear i—i 1 — i Potential DCFC Utility Transformer — Location Page 250 of 608 F Commercial Summary INF Associates proposes to provide the project scope as detailed above in the"INF Associates Scope of Work"section for the pricing and quantities shown below(not including applicable sales&labor taxes). Description Qty Unit Price Tot Price Equipment&Accessories ChargePoint-CP6021,Dual Port Pedestal Mounted, NA,AC Station,2 x Type 1 Cable,50A,1-Phase,18' Cable,6'Cable Management Kit,Pedestal Mount,8" 2.00 5,440.00 10,880.00 Touch Display,Contactless Credit Card and RFID Reader,Cellular/Wi-Fi,UL,EnergyStar,Power Share Juniper,1YR Parts Warranty ChargePoint-CP6000 Concrete Mounting Kit 2.00 112.50 225.00 S oftwa re ChargePoint-Initial Station Activation& Configuration Service includes activation of cloud services and configuration of radio groups,custom 2.00 149.45 298.90 groups,connections,access control,visibility control,pricing,reports and alerts. ChargePoint-5yr Prepaid Commercial Cloud Plan 4.00 902.00 3,608.00 Hardware and Software Subtotal: $ 15,011.90 ProfessionatServices&Labor Professional Services&Labor-Incentive Eligible 1.00 55,741.12 55,741.12 Bollards 7.00 100.00 700.00 Signage 4.00 50.00 200.00 Painting 4.00 50.00 200.00 con Edison Power Ready Incentive(paid to INF} 1.00 - (36,000.00) installation Labor and Misc.Subtotal(after Utility Incentive): $ 20,841.12 Total Upfront Cost of Project: $ 35,853.02 Deposit Received $ - Total Balance Owed $ 35,853.02 Total Coat,Incentive and Rebate Summary Total Cost of Project: $ 71,582.77 Utility Con Edison Power Ready(paid to INF) (36,000.00) Total Upfront Cost of Project Owed: $ 35,582.77 State:NYSERDA ChargeReady2.0 - 30C Federal Tax Credit - State Tax Credit, - County Westchester CountyfMA (3.,S52.77) Total Cost of Project After Incentives,Rebates&Tax Credits: $ - Page 251 of 608 Payment Schedule: 1 25%of Total Balance Owed billed upon $8,963.26 delivery of engineering drawings 2 25%of Total Balance Owed billed upon receipt $8,963.26 of EV Equipment and materials 3 20%of Total Balance Owed billed upon $16,133.86 completion of construction(not including utility side construction) 4 5%of Total Balance Owed billed upon $2,792.65 approval of punchlist Remaining Total Upfront Cost of Project Owed $35,853.02 (before County IMA): Prices do not include value added,sales,or other applicable taxes or any regulatory charges that may be imposed by any governmental authority.Taxes will be included at invoice.Subscriptions for networking software and maintenance require acceptance of the terms and conditions set forth in the Master Services Subscription Agreement.Subscriptions are effective commencing on the date on which a station or vehicle is activated and continues for the applicable subscription term.All prices are subject to terms and conditions of individual agreements. Page 252 of 608 14.13 Maintenance and Warranty (optional, quoted separately upon request): Check Description Qty Unit Price Total Amount Box INF Preventative Maintenance - 1 Year $50.00 $2 ; (Level II Only,priced per port) INF Preventative Maintenance-5 Year(Level $250.00 $1,000.00 II Only,priced per port) ChargePoint-1yr Prepaid Assure Parts& $378.40 $756.80 Labor Warranty Plan(priced per unit) ChargePoint-5yr Prepaid Assure Parts& $1,496.00 $2,992.00 Labor Warranty Plan(priced per unit) ChargePoint-Extended 4-year Parts $1,200.00 $2,400.00 Warranty(priced per unit) Hardware maintenance and extended parts warranties are not eligible items covered by utility or county funding. Upon request, INF Associates will prepare a separate agreement for the desired maintenance contract term. Pricing above is not reflected in the Commercial Summary or Total Price Owed in payment schedule. Page 253 of 608 General Conditions and Clarifications • This proposal is valid for 30 days. Due to current volatility in the commodities market, materials such as Copper,Steel, and PVC cannot be held for more than 30 days. • Pricing is based on the proposed site plan and preliminary design.Changes to scope or site design could be necessary, as determined during final engineering and utility coordination.Any changes will be communicated through change order requests. • Incentives,grants,and tax credits are estimated,and no guarantees are made to the amounts.Any changes will be communicated,and buyer is responsible for any difference in the amounts from estimated. • Hardware and software requirements for incentive eligibility are subject to change;if proposed hardware and/or software is ineligible at time of installation, INF Associates will attempt to identify a suitable alternative that meets eligibility requirements.Any resulting changes to pricing will be communicated through an updated proposal or change order. • Performance based incentives,such as a "speed bonus," are not accounted for in the estimated incentives.Any performance-based incentives obtained during project execution will be retained by INF Associates. • Standard lead time is estimated at 6-8 weeks after utility coordination and receipt of permit. Permitting and utility coordination varies greatly,and timing is out of the control of INF Associates. No expedited manufacturing or delivery has been included in this proposal. • This proposal is based on the use of approved industry standard materials and methods. • Engineering and design is inclusive of up to 1 revision.Additional revisions requested from client will be quoted as a change order. • Proposal is based upon a continuous construction schedule with no demobilization&re-mobilization. • Pricing is based on lay-down for tools,equipment and material being at the site,adjacent to work area. • This bid assumes that there is sufficient parking for the work crew. • This bid assumes that the facilities staff will provide access to the appropriate areas of the site during the installation and commissioning process. • Labor is to be performed during normal business hours;overtime rates not included • Sales and labor tax cannot be omitted from software and maintenance costs. • Manufacturer's warranty for charging equipment is parts only. • Enrollment in INF Charging Success Program is subject to acceptance of Terms and Conditions set forth in INF Charging Success Program Agreement. Exclusions • Furnishing or installation of electrical equipment or materials not specified in scope of work or drawings. • Arc flash/coordination study.Adder can be provided upon request. • Temporary power or lighting. • Hazardous material survey or removal and disposal of any hazardous materials,including any work in asbestos or lead contaminated environments or work requiring containment areas and/or special containment clothing/protection suits. • Liquidated damages. • Owner certified insurance programs. • Payment and performance bond. • Rectifying existing non-code compliant wiring or conduits not associated with scope noted above. • Lightning protection,cellular boosters,or cellular signal repeaters. Page 254 of 608 14.13 Proposal Acceptance To proceed with the project as proposed, please sign below,accepting the terms and payment schedule of this proposal. Engaging Parties INF Associates, LLC("INF") Address 1116 Main Street Fishkill, NY 12524 Company EIN 45-2977391 Contact Name Robert Miller Contact Email RMiller@infassociates.com Finance Contact Name Sarah Alvarado Finance Contact Email AR@infassociates.com ("Customer") Legal Entity Name Company EIN Contact Name Contact Email Finance Contact Name Finance Contact Email Special Invoicing Instructions (if applicable) INF Associates, LLC Customer Signature: Signature: Name: Name: Title: Title: Date: Date: Page 255 of 608 Appendix A - Terms and Conditions 1. Terms of payment for the Products and Services are net thirty(30)days.Any invoice not paid within thirty(30)days from the date of invoice will be subject to a service charge equal to the lesser of One and One-half percent(1.5%)per month on account balances or the maximum percentage permitted by law. INF reserves the right to de-activate the charging equipment for non-payment. 2. For projects that are delaye more than thirty(30)days for reasons out of the control of INF,or for delays in receiving necessary information for securing incentives, INF reserves the right to adjust payment schedule accordingly. 3. All prices shall include all federal,state, local and foreign taxes,duties,customs,and other fees relating to the sale, transportation, use, performance or possession by the Buyer of the Product and Services. 4. Buyer must meet all utility and state incentive operating and reporting requirements or they may be subject to repayment of rebates and incentives. In the case Buyer does not meet the utility and state incentive requirements, INF shall not be liable for the repayment of any rebates or incentives. 5. INF shall not be liable for delays or performance resulting from causes beyond its reasonable control,acts of God,acts or omissions of Buyer,fire,strike,or other labor difficulty.Should there be a delay,the date of delivery or performance shall be extended. 6. An order may be terminated only by mutual written agreement between Buyer and INF and only upon payment of costs and expenses already incurred by INF. 7. Assignment:The Customer shall neither assign this Agreement nor any claim arising under this Agreement without the prior written consent of INF. INF may assign this Agreement at any time in any of the following cases:a)to any affiliates or as part of a corporate reorganization,including in connection with a merger,acquisition,or sale of all or substantially of its business or assets;or b)to any appointed distributor or representative on its behalf. 8. Changes And Modifications: Any change or modification to this Agreement must be in writing and signed by both parties in the form of a Change Order. 9. Independent Status Of Company: Company,its employees,agents and Subcontractors are not partners,joint venturers,associates,employees or agents of Customer. Company will not hold itself out as, nor claim to be,an agent, officer or employee of Customer by reason of this Agreement or any SOW, nor will Company make any claim of right, privilege,or benefit which would accrue to any of Customer's employees. 10. Failure To Perform/Breach Of Contract: In the event of non-performance or unsatisfactory performance by Company of any of its obligations under this Agreement,which is not cured during the Cure Period,Customer may terminate this Agreement. Customer shall provide prior written notice to Company of said non-performance or unsatisfactory performance and Company shall have five(5)business days after such notice to cure said failure the("Cure Period")prior to a termination for cause of this Agreement and/or the applicable SOW. In the event the cure cannot be completed within the 5-day period,substantial undertaking shall be sufficient. 11. Licensing,Accreditation And Registration: Company shall comply with all applicable local,state,and federal licensing, accreditation,and registration requirements/standards, necessary for the performance of this Agreement and the Services. 12. Nondiscrimination: Company shall comply with all federal and state nondiscrimination laws, regulations,and policies in the administration of this Agreement. 13. Severability: If any provision of this Agreement or any provision of any document incorporated by reference shall be held invalid,such invalidity shall not affect other provisions of this Agreement which can be given effect without the invalid provision,and to this end the provisions of this Agreement are declared severable. 14. Termination For Convenience: This Agreement may be terminated without cause by Customer upon thirty(30)days' prior written notice. 15. Termination For Cause: Customer may, by written notice,terminate this Agreement for cause,in whole or in part,for failure of Company to perform its obligations under this Agreement or an SOW. Page 256 of 608 16. Termination Procedure: After receipt of notice of termination,and except as otherwise directed by the Customer, Company shall: a. Stop the performance of Services under this Agreement and any applicable SOW on the date and to the extent specified in the notice; b. Place no further orders for materials or services except as may be necessary for completion of such Services as are not terminated; c. Complete performance of any part of this Agreement and the applicable SOW as shall not have been terminated by Customer; d. Take all action as may be necessary,or as Customer may direct,for the protection and preservation of property of Customer which is in the possession of Company; Unless otherwise provided in this Agreement,Customer shall pay to Company the agreed upon price for Services provided to Customer prior to the effective date of termination, unless the termination is for cause,in which case Customer shall determine the extent of damages caused to Customer prior to making any remaining payment to Company,after appropriate offset. The rights and remedies of Customer provided in this clause shall not be exclusive and are in addition to any other rights and remedies provided by law or under this Agreement. 17. Waiver: Waiver of any breach of any provision of this Agreement shall not be considered a waiver of any other or subsequent breach and shall not be construed to be a modification of the terms of the Agreement unless stated to be such in writing,signed by INF. Page 257 of 608 PUBLIC HEARING NOTICE LEGAL NOTICE IS HEREBY GIVEN that pursuant to Section 130 of the Town Law of the State of New York, a Public Hearing will be held on Wednesday, April 2, 2025, at 8:00 PM or as soon thereafter as is possible, to consider the "Prohibition against Parking Gas-Powered Motor Vehicles at Parking Spaces Designated Exclusively for Parking Electric Vehicles"law at the Town Center, 740 W. Boston Post Road, Mamaroneck, New York. Purpose: The Town Board finds that parking gas-powered motor vehicles at parking spaces with charging stations designed to recharge electric vehicles defeats the purpose for such parking spaces. Therefore, the Town Board hereby outlaws the parking of gas-powered motor vehicles at parking spaces designated for the parking electric vehicles. You may also view the meeting on local municipal access television (Cablevision 75, 76, 77 or Verizon 34, 35, 36) or on LMC Media's website, https://lmcmedia.org The full text of this document can be viewed on the Town's website, https://www.townofmamaroneckny.gov/calendar.aspx, or by calling the Town Clerk's Office at 914-381-7870,for a mailed copy. BY ORDER OF THE TOWN BOARD OF THE TOWN OF MAMARONECK Published: March 25, 2025 Page 258 of 608 Local Law No. -2025 This local law shall be known as the "Prohibition against Parking Gas-Powered Motor Vehicles at Parking Spaces Designated Exclusively for Parking Electric Vehicles" law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1 -Purpose: The Town Board finds that parking gas-powered motor vehicles at parking spaces with charging stations designed to recharge electric vehicles defeats the purpose for such parking spaces. Therefore, the Town Board hereby outlaws the parking of gas-powered motor vehicles at parking spaces designated for the parking of electric vehicles. Section 2-Amendment of a current section of the Mamaroneck Code: Section 219-40 of the Code of the Town of Mamaroneck hereby is amended by a new paragraph E thereto. §219-40 Parking for electric vehicles only. E. No person shall park a motor vehicle powered exclusively by gasoline or diesel fuel at a parking space designated by the Town Administrator for the parking of electric powered vehicles. Section 3-Amendment of a current section of the Mamaroneck Code: Section 219-88 A. of the Code of the Town of Mamaroneck hereby is amended by adding the following entry thereto: §219-88 Penalties for offenses. A. Fines for violating the sections of this chapter listed below are: Infraction Fine Code Parking gas-or diesel-powered motor vehicle at parking space for electric vehicles $50 §219-40 Page 259 of 608 Section 4-Severability: Should any provision of this Local Law be declared invalid or unconstitutional by any court of competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any other provisions of this Local Law, which may be implemented without the invalid or unconstitutional provisions. Section 5-Effective Date: This Local Law shall become effective upon filing with the Secretary of State. V&T Chapter/Electric Vehicles/2025-3-21-LL for public hearing 2 Page 260 of 608 PUBLIC HEARING NOTICE LEGAL NOTICE IS HEREBY GIVEN that pursuant to Section 130 of the Town Law of the State of New York, a Public Hearing will be held on Wednesday,April 2, 2025, at 8:00 PM or as soon thereafter as is possible,to consider the"Regulation of Solar Energy" law, at the Town Center, 740 W. Boston Post Road, Mamaroneck, New York. Purpose: The Town wishes to encourage the forms of energy that do not or minimize the use of fossil fuels. One such form is a system that converts sunlight into energy. Although the Town Board encourages the use of solar energy systems, it finds that regulating the construction and location of solar energy systems is important so that the installation of such systems will not have an unduly negative impact on the character of the Town. You may also view the meeting on local municipal access television (Cablevision 75, 76, 77 or Verizon 34, 35, 36) or on LMC Media's website, https://lmcmedia.org. The full text of this document can be viewed on the Town's website, https://www.townofmamaroneckny.gov/calendar.aspx, or by calling the Town Clerk's Office at 914-381-7870,for a mailed copy. BY ORDER OF THE TOWN BOARD OF THE TOWN OF MAMARONECK Published: March 19, 2025 Page 261 of 608 Local Law No. -2025 This local law shall be known as the "Regulation of Solar Energy" law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1-Purpose: The Town wishes to encourage the forms of energy that do not or minimize the use of fossil fuels. One such form is a system that converts sunlight into energy. Although the Town Board encourages the use of solar energy systems, it finds that regulating the construction and location of solar energy systems is important so that the installation of such systems will not have an unduly negative impact on the character of the Town. Section 2-Adoption of a new Chapter of the Code of the Town of Mamaroneck: The Code of the Town of Mamaroneck hereby is amended by creating a new chapter that provides as follows: Chapter 181 Solar Energy § 181-1 Authority. This local law is adopted pursuant to sections 261-263 of the Town Law and section 20 of the Municipal Home Rule Law of the State of New York, which authorize the Town to adopt zoning provisions that advance and protect the health, safety and welfare of the community, and, in accordance with the Town law of the State of New York, to make provision, so far as conditions may permit, for the accommodation of solar energy systems (defined below) and equipment and access to sunlight necessary therefor. § 181-2 Purpose. This chapter is adopted for two purposes. First, to advance and protect the public health, safety, and welfare of the Town by creating regulations for the installation and use of solar energy generating systems and equipment, with the following objectives: 1. To take advantage of sunlight, a safe, abundant, renewable and non-polluting energy resource, 2. To decrease the cost of electricity to the owners of residential and commercial properties, including single-family houses, Page 262 of 608 3. To increase employment and business development in the Town, to the extent reasonably practical,by furthering the installation of solar energy systems, 4. To mitigate the impacts of solar energy systems on environmental resources such as trees, wetlands, wildlife, and other protected resources, and 5. To create synergy between the use of solar energy and other goals of the Town's Comprehensive Plan adopted on May 22, 2024,and Second, regulate the construction and location of solar energy systems so that the installation of such systems will not have an unduly negative impact on the character of the Town. § 181-3 Definitions. As used in this section, the following terms shall have the meanings indicated,unless the context otherwise requires: BATTERY ENERGY STORAGE SYSTEM One or more devices, assembled together, capable of storing energy in order to supply electrical energy at a future time. A stand-alone 12-volt car battery or an electric motor vehicle shall not be deemed Battery Energy Storage Systems. BUILDING-INTEGRATED SOLAR ENERGY SYSTEM A combination of Solar Panels and Solar Energy Equipment integrated into any building envelope system such as vertical facades, semitransparent skylight systems, roofing materials, or shading over windows,which produce electricity for onsite consumption. FACILITY AREA The cumulative land area occupied for the operation of a solar energy generating facility. This shall include all areas and equipment within the facility area's perimeter boundary- including the solar energy system, onsite interconnection equipment, onsite electrical energy storage equipment, and any other associated equipment - as well as any site improvements beyond the facility area's perimeter boundary such as access roads, permanent parking areas, or other permanent improvements. The facility area shall not include site improvements established for impact mitigation purposes, including but not limited to vegetative buffers and landscaping features. GLARE The effect by reflections of light with intensity sufficient as determined in a commercially reasonable manner to cause annoyance, discomfort, or loss in visual performance and visibility in any material respect. 2 Page 263 of 608 GROUND-MOUNTED SOLAR ENERGY SYSTEM A solar energy system which is secured to the ground via a pole, ballast system, or other mounting system, is detached from any other structure, and generates electricity for onsite or offsite consumption. KILOWATT (kW) A unit of power equal to 1,000 watts. The nameplate capacity of residential and commercial solar energy systems may be described in terms of kW. MEGAWATT (MW) A unit of power equal to 1,000 kW. The nameplate capacity of larger solar energy systems may be described in terms of MW. NAMEPLATE CAPACITY A solar energy system's maximum electric power output under optimal operating conditions. Nameplate Capacity may be expressed in terms of Alternating Current (AC) or Direct Current(DC). NATIVE PERENNIAL VEGETATION Native wildflowers, forbs, and grasses that serve as habitat, forage, and migratory way stations for pollinators and shall not include any prohibited or regulated invasive species as determined by the NYS Department of Environmental Conservation. POLLINATOR Bees, birds, bats, and other insects or wildlife that pollinate flowering plants, and includes both wild and managed insects. ROOF-MOUNTED SOLAR ENERGY SYSTEM A solar energy system located on the roof of any legally permitted building or structure that produces electricity for onsite or offsite consumption. SOLAR ACCESS Space open to the sun and clear of overhangs or shade so as to permit the use of active and/or passive solar energy systems on individual properties. SOLAR ENERGY EQUIPMENT Electrical material, hardware, inverters, conduit, energy storage devices, or other electrical and photovoltaic equipment associated with the production and storage of electricity. SOLAR ENERGY SYSTEM The components and subsystems required to convert solar energy into electric energy suitable for use. The term includes, but is not limited to, solar panels and solar energy equipment. Solar energy systems are classified as follows. 3 Page 264 of 608 A. Tier 1 Solar Energy Systems are: 1. Roof-Mounted Solar Energy Systems, 2. Building-Integrated Solar Energy Systems,or 3. Ground-Mounted Solar Energy Systems with a Nameplate Capacity of up to 25 kW AC. B. Tier 2 Solar Energy Systems are Ground-Mounted Solar Energy Systems with a Nameplate Capacity of more than 25 kW AC but no more than 1 MW AC and which generate no more than 110%of the electricity consumed on the site over the previous 12 months. C. Tier 3 Solar Energy Systems are: 1. Ground-Mounted Solar Energy Systems with a Nameplate Capacity of more than 25 kW AC but no more than 1 MW AC and which generate 110% or more of the electricity consumed on the site over the previous 12 months, or 2. Ground-Mounted Solar Energy Systems with a Nameplate Capacity of more than 1 MW AC but no more than 5 MW AC. D. Tier 4 Solar Energy Systems are solar energy systems which do not meet the definition of a Tier 1, Tier 2, or Tier 3 Solar Energy System. SOLAR PANEL A photovoltaic device capable of collecting and converting solar energy into electricity. § 181-4 Applicability. A. Solar energy systems constructed or installed prior to the effective date of this chapter shall not be required to meet its requirements. B. Modifications to a solar energy system constructed or installed prior to the effective date of this chapter that increases the Facility Area by more than 5% of the original Facility Area shall be subject to this chapter. Additional area enclosed due to the relocation of fencing shall not be included when calculating an increase in the size of a Facility Area. § 181-5 General Requirements. A. A building permit shall be required for the installation of all Solar Energy Systems. B. Prior to the issuance of the building permit or final approval by the Planning Board, construction and/or site plan documents must be signed and stamped by a New York State licensed Professional Engineer or Registered Architect. 4 Page 265 of 608 C. Wherever feasible,the Town Board, the Planning Board and the Board of Appeals may, and are encouraged to, condition approval of proposed developments on sites adjacent to Solar Energy Systems in a manner that will protect access by such Solar Energy System to sufficient sunlight to remain economically feasible over time. D. Issuance of approvals by the Planning Board shall include review pursuant to the State Environmental Quality Review Act [ECL Article 8 and its implementing regulations at 6 NYCRR Part 617("SEQRA")]. E. All Solar Energy Systems shall be designed, erected, and installed in accordance with all applicable codes, regulations, and industry standards as referenced in the NYS Uniform Fire Prevention and Building Code ("Uniform Code"), the NYS Energy Conservation Code ("Energy Code"), and the Town Code. F. An applicant for a permit for a Solar Energy System that is subject to site plan review shall be required to pay the fees incurred by the Planning Board as provided in section 177-15 or section 177-14 of the Code. § 181-6 Tier 1 Solar Energy Systems. The Solar Energy Systems described in this section are Tier 1 Solar Energy Systems. Tier 1 Solar Energy Systems are permitted accessory buildings in all zoning districts and shall be exempt from site plan review but shall be subject to the following conditions: A. Roof-Mounted Solar Energy Systems (1) Roof-Mounted Solar Energy Systems shall incorporate, when feasible, the following design requirements (exceptions may be approved by the Building Inspector or the Director of Building Code Enforcement and Land Use Administration): (a) Solar Panels on pitched roofs shall be mounted with a maximum distance of eight (8) inches between the roof surface and the highest edge of the system, shall be installed parallel to the roof surface on which they are mounted or attached and shall not extend higher than the highest point of the roof surface on which they are mounted or attached. (b) Solar Panels on flat roofs shall not extend above the top of the surrounding parapet, or more than twenty-four (24) inches above the flat surface of the roof, whichever is higher. (c) To reduce glare, all Solar Panels shall have anti-reflective coating(s). 5 Page 266 of 608 (d) All Roof-Mounted Solar Energy Systems must satisfy the height limitations specified for principal and accessory buildings within the zoning district in which the property is located. (2) Roof-Mounted solar Energy Systems shall be exempt from lot coverage requirements. B. Building-Integrated Solar Energy Systems shall be shown on the plans submitted with the building permit application for the building containing the system. C. Ground-Mounted Solar Energy Systems (a) Ground Mounted Solar Energy Systems must satisfy the setback requirements and the height limitations for accessory buildings within the zoning district in which the property is located. (b) In residential districts, Ground-Mounted Solar Energy Systems shall be installed only in rear yards. (c) To reduce glare, all Solar Panels shall have anti-reflective coating(s) D. All Tier 1 Solar Energy Systems shall be installed or erected in such a way as to minimize their appearance from adjacent properties to the extent reasonably practicable. E. Solar Energy Equipment shall be located to the extent reasonably practicable to avoid and/or minimize blocking the views of surrounding properties and shading of properties lying to the north, while still providing adequate Solar Access. § 181-7 Tier 2 Solar Energy Systems. Tier 2 Solar Energy Systems are permitted accessory buildings in all zoning districts, shall be exempt from lot coverage requirements but shall be subject to site plan approval. Tier 2 Solar Energy Systems shall adhere to the same standards and requirements for Tier 1 Ground-Mounted Systems in Section 181-5. A. In addition to the requirements for submitting an application for site plan approval or residential site plan approval, applications for site plan approval of Tier 2 Solar Energy Systems shall include the following: (1) Name, address, and contact information of proposed or potential system installer and the owner and/or operator of the Tier 2 Solar Energy System. Such information of the final system installer shall be submitted to the building department prior to the issuance of building permit. (2) Name, address, contact information, and signature of the project applicant, as well as all the property owners, demonstrating their consent to the application and the use of the property for a Tier 2 Solar Energy System. 6 Page 267 of 608 (3) Nameplate Capacity of the Solar Energy System(as expressed in kW or MW). (4) Zoning district designation of the Facility Area. (5) Property lines and physical features, including roads,of the Facility Area. (6) Uses of the parcels that are contiguous to the Facility Area. (7) Proposed changes to the landscape of the Facility Area, including site grading, vegetation clearing and planting, the removal of any large trees, access roads, exterior lighting, signage, fencing, landscaping, and screening vegetation or structures. (8) A one- or three-line electrical diagram detailing the entire Solar Energy System layout, including the number of Solar Panels in each ground-mount array, solar collector installation, associated components, inverters, electrical interconnection methods, and utility meter, with all National Electrical Code compliant disconnects and over current devices. The diagram must describe the location and layout of all Battery Energy Storage System components if applicable and include applicable setback and other bulk and area standards. (9) A preliminary equipment specification sheet that identifies all proposed Solar Panels, system components, mounting systems, racking system details, and inverters that are to be installed. A final equipment specification sheet shall be submitted to the building department prior to the issuance of a building permit. (10) The FEMA designation of the Facility Area. B.Tier 2 Systems shall adhere to the following standards. (1) Tier 2 Solar Energy Systems shall be located to the extent reasonably practicable to avoid and/or minimize blocking the views of surrounding properties and screened to the extent reasonably practicable using architectural features, earth berms, landscaping, or other screening methods that will harmonize with the character of the property and surrounding area. (2) Removal of existing trees larger than 6 inches in diameter at breast height should be minimized to the extent possible. The Planning Board may authorize the removal of more trees than Chapter 207 otherwise would allow or require that the number of replacement trees to be planted on site be less than Chapter 207 otherwise would allow if in the applicant demonstrates to the satisfaction of the Planning Board that such variation from Chapter 207 is necessary in order for the Tier 2 Solar Energy System to perform properly. If fewer than the required number of replacement trees are planted on site, the applicant will make payment to the tree planting fund calculated in accordance with section 207-9 A. (3) To the extent practicable, native perennial vegetation shall be planted and maintained to provide foraging habitat for pollinators in all appropriate areas within the Facility Area 7 Page 268 of 608 and integrated pest management practices shall be utilized to limit pesticide use (including herbicides) for long-term operation and site maintenance. § 181-8 Tier 3 Solar Energy Systems. Tier 3 Solar Energy Systems are permitted uses in the following zoning districts only: R-30, R- 50,R-TA,B-R,SB-R,B-MUB and R but shall be subject to site plan approval. A.In addition to the requirements for submitting an application for site plan approval or residential site plan approval, applications for site plan approval of Tier 3 Solar Energy Systems shall include the following: (1) Name, address, and contact information of proposed or potential system installer and the owner and/or operator of the Solar Energy System. Such information of the final system installer shall be submitted to the building department prior to the issuance of building permit. (2) Name, address, contact information, and signature of the project applicant, as well as all the property owners, demonstrating their consent to the application and the use of the property for a Tier 3 Solar Energy System. (3) Nameplate Capacity of the Solar Energy System(as expressed in MW). (4) Zoning district designation of the Facility Area. (5) Property lines and physical features, including roads,of the Facility Area. (6) Uses of the parcels that are contiguous to the Facility Area. (7) Proposed changes to the landscape of the Facility Area, including site grading, vegetation clearing and planting, the removal of any large trees, access roads, exterior lighting, signage, fencing, landscaping, and screening vegetation or structures. (8) A one- or three-line electrical diagram detailing the entire Solar Energy System layout, including the number of Solar Panels in each ground-mount array, solar collector installation, associated components, inverters, electrical interconnection methods, and utility meter, with all National Electrical Code compliant disconnects and over current devices. The diagram must describe the location and layout of all Battery Energy Storage System components if applicable and include applicable setback and other bulk and area standards. (9) A preliminary equipment specification sheet that identifies all proposed Solar Panels, system components, mounting systems, racking system details, and inverters that are to be installed. A final equipment specification sheet shall be submitted to the building department prior to the issuance of a building permit. 8 Page 269 of 608 (10) The FEMA designation of the Facility Area. (11) Erosion and sediment control and storm water management plans prepared in accordance with the provisions of Chapter 95 of the Code. (12)A Property Operation and Maintenance Plan that describes continuing site maintenance, anticipated dual-use, and property upkeep, such as mowing and trimming. (13) Decommissioning Plan [see Appendix 1] signed by the owner and/or operator of the Solar Energy System that addresses the following: [1] The time required to decommission and remove the Solar Energy System and any ancillary structures. [2] The time required to repair any damage caused to the Facility Area by the installation and removal of the Solar Energy System. [3] The cost of decommissioning and removing the Solar Energy System, as well as all necessary site remediation or restoration. If the owner or operator of a Solar Energy System changes or there is a change in ownership of the Facility Area, the site plan approval shall remain in effect, provided that the successor owner or operator assumes in writing all obligations of the decommissioning plan. A new owner or operator of a Solar Energy System shall notify the building department of such change in ownership or operator within 30 days of the ownership change. B. Prior to the issuance of a building permit, a decommissioning security deposit shall be made with the Town Clerk in the form of cash,bond, or other form of security reasonably acceptable to the Attorney for the Town in an amount sufficient to ensure the good faith performance of the terms and conditions of the site plan approval. C. The amount of the bond or security shall be 115% of the cost of removal and site restoration for the Tier 3 Solar Energy System and shall be reviewed every 5 years and updated as needed to reflect any changes (due to inflation or other cost changes). The decommissioning amount shall be reduced by the amount of the estimated salvage value of the Solar Energy System. The Building Inspector, the Town Engineer or the Director of Buildings and Land Use Administration may require an estimate of such costs signed and sealed by an engineer licensed by the State of New York. The decommissioning security deposit shall remain in full force and effect until restoration of the property as set forth in the decommissioning plan is completed. 9 Page 270 of 608 D. The Planning Board may issue site plan approval for a Tier 3 Solar Energy System only after it finds that all the following standards and conditions have been satisfied: (1)All utility lines located outside of the Facility Area are designed to be placed underground to the extent feasible and as permitted by the serving utility, with the exception of the main service connection at the utility company right-of-way and any new interconnection equipment, including without limitation any poles,with new easements and right-of-way. (2)Vehicular paths within the Facility Area are designed in compliance with Uniform Code requirements to ensure emergency access, while minimizing the extent of impervious materials and soil compaction. E. No signage or graphic content shall be displayed on the Solar Energy Systems except the manufacturer's name, equipment specification information, safety information, and 24-hour emergency contact information. Such information shall be depicted within an area that is no more than 8 square feet in size. F. Disconnect and other emergency shutoff information shall be displayed clearly on a light reflective surface in a manner that complies with the National Electric Code (NEC), A clearly visible warning sign concerning voltage shall be placed at the base of all pad- mounted transformers and substations. G. All Solar Panels shall have anti-reflective coating(s). H. Lighting of Tier 3 Solar Energy Systems shall be limited to what is minimally needed for safety and operational purposes and shall be reasonably shielded and downcast from abutting properties. I. The property on which a Tier 3 Solar Energy System is proposed shall meet the minimum lot size requirements of the zoning district in which the property is located. J. A Tier 3 Solar Energy System shall comply with the setback and lot coverage requirements for principal structures in the zoning district in which the property is located. Fencing, collection lines, access roads and landscaping may occur within such setbacks. K. All mechanical equipment, including any structure for Battery Energy Storage System components, shall be enclosed by a 7-foot-high fence with a self-locking gate to prevent unauthorized access. L. A Tier 3 Solar Energy System on a parcel less than 10 acres shall be located to the extent reasonably practicable to avoid and/or minimize blocking the views of surrounding properties and screened to the extent reasonably practicable using architectural features, earth berms, landscaping, or other screening methods that will harmonize with the character of the property and surrounding area. M.A Tier 3 Solar Energy Systems on a parcel larger than 10 acres shall be required to: 10 Page 271 of 608 (1) Conduct a visual assessment of the visual impacts of the Solar Energy System on public roadways and adjacent properties. At a minimum, a line-of-sight profile analysis shall be provided. Depending upon the scope and potential significance of the visual impacts, additional impact analyses, including for example a digital viewshed report, may be required to submitted by the applicant. (2) Submit a screening and landscaping plan that shows measures to screen views of Solar Panels and Solar Energy Equipment from public roadways and adjacent properties to the extent reasonably practical through landscaping, grading, or other means. (i) The screening and landscaping plan shall specify the locations, elevations, height, plant species, and/or materials that will comprise the structures, landscaping, and/or grading used to screen and/or mitigate any adverse aesthetic effects of the system, following the applicable rules and standards established by the Town. (ii) The Planning Board may elect to waive certain screening and landscaping requirements in select locations based on an applicant's demonstration of non-impact or impact mitigation on adjacent parcels. N. Removal of existing trees larger than 6 inches in diameter at breast height should be minimized to the extent possible. The Planning Board may authorize the removal of more trees than Chapter 207 otherwise would allow or require that the number of replacement trees to be planted on site be less than Chapter 207 otherwise would allow if in the applicant demonstrates to the satisfaction of the Planning Board that such variation from Chapter 207 is necessary in order for the Tier 2 Solar Energy System to perform properly. If fewer than the required number of replacement trees are planted on site, the applicant will make payment to the tree planting fund calculated in accordance with section 207-9 A. O. Owners of a Tier 3 Solar Energy System shall develop, implement, and maintain native vegetation to the extent practicable pursuant to a vegetation management plan by providing Native Perennial Vegetation and foraging habitat beneficial to game birds, songbirds, and Pollinators. To the extent practicable, when establishing perennial vegetation and beneficial foraging habitat, the owners shall use native plant species and seed mixes and seed all appropriate areas within the Facility Area. P. To the extent practicable, native perennial vegetation shall be planted and maintained to provide foraging habitat for pollinators in all appropriate areas within the Facility Area and integrated pest management practices shall be utilized to limit pesticide use (including herbicides) for long-term operation and site maintenance. Q. A Tier 3 Solar Energy System may not exceed 15 feet in height. 11 Page 272 of 608 § 181-9 Tier 4 Solar Energy Systems. All Tier 4 Solar Energy Systems are permitted uses in the following zoning districts only: LI and R and are subject to the site plan approval. A. In addition to the requirements for submitting an application for site plan approval, applications for site plan approval of a Tier 4 Solar Energy System shall follow the same application procedure as for a Tier 3 Solar Energy System. § 181-10 Safety. A. Solar Energy Systems and Solar Energy Equipment shall be certified under the applicable electrical and/or building codes as required. B. Solar Energy Systems shall be maintained in good working order and in accordance with industry standards. Site access shall be maintained, including snow removal at a level acceptable to the Town of Mamaroneck Fire Department and, if a Tier 3 or a Tier 4 Solar Energy System is located in an ambulance district, the Town of Mamaroneck Ambulance District. C. If a Battery Energy Storage System is included as part of the Solar Energy System, it shall meet the requirements of any applicable fire prevention and building code when in use and, when no longer used, shall be disposed of in accordance with all applicable laws and regulations. D. To facilitate access to the Facility Area by local first responders, an emergency key box or similar device shall be installed. The type of box and its location shall comply with Chapter 91 of the Code. § 181-11 Abandonment of Approval. A.Site plan approval for a Solar Energy System shall expire if a building permit therefor is not obtained within 36 months after the approval is given. If a building permit is obtained within 36 months after the approval is given but construction is not completed within 12 months after the building permit is issued, the applicant shall be allowed to request two 6-month extensions to complete construction. Approval of a request to extend the time to complete construction shall not be unreasonably withheld. If the owner and/or operator fails to perform substantial construction before the building permit or the last extension thereof expires, the site plan approval shall expire. B. If a Solar Energy System ceases to generate electricity on a continuous basis for twelve consecutive months, the Town may instruct the owner and/or operator of the Solar Energy System to implement the decommissioning plan. The decommissioning plan must be completed within 12 months of notification. 12 Page 273 of 608 C. If the owner and/or operator fails to comply with decommissioning after being instructed to do so, the Town may utilize the decommissioning security deposit to remove the Solar Energy System and restore the Facility Area in accordance with the decommissioning plan. § 181-12 Enforcement. Any violation of this Solar Energy Law shall be subject to the same enforcement procedures, including the civil penalties, provided for violating the Town's zoning or land use laws. Appendix 1: Example Decommissioning Plan Date: [Date] Decommissioning Plan for[Solar Project Name],located at: [Solar Project Address] Prepared and submitted by[Solar Developer Name], the owner of[Solar Farm Name] The [Solar Developer Name] presents this decommissioning plan for [Solar Project Name] (the "Facility"). System decommissioning shall be required as a result of any of the following conditions: 1. The land lease-if any-ends,unless the project owner has acquired the land. 2. The Solar Energy System ceases to generate electricity on a continuous basis for 12 months. 3. The Solar Energy System is damaged and will not be repaired or replaced. If any of the above conditions are met, and upon instruction from the Town, [Solar Developer Name] shall implement this decommissioning plan. System decommissioning and removal, as well as all necessary site restoration or remediation activities, shall be completed within 12 months. The owner of the land on which the Facility was installed or erected shall restore the property to its condition as it existed before the Facility was installed or erected, pursuant to which shall include the following: 1. Removal of all operator-owned equipment, concrete, conduits, structures, fencing, and foundations located less than 36-inches below the soil surface. 2. Removal of any solid and hazardous waste caused by the Facility in accordance with local, state, and federal waste disposal regulations. 3. Removal of all graveled areas and access roads unless the landowner requests in writing for it to remain. An appendix is included in this plan to provide a project schedule detailing a breakdown of tasks required for the decommissioning removal of the system, including: 1. Time required to decommission and remove the system and any ancillary structures. 2. Time required to repair any damage caused to the property by the installation and removal of the system. 13 Page 274 of 608 The cost of system decommissioning and removal, as well as all necessary site remediation and restoration activities, is estimated to be $[XXX] as of the date and time this application is filed. A decommissioning security has been executed in the amount of 115% of the cost of system decommissioning, removal, and site restoration. This cost estimate and decommissioning surety may be revisited every 5 years and updated as needed to account for inflation or other cost changes. The owner of the Facility, currently [Solar Developer Name], is responsible for this decommissioning. Facility Owner Signature: Date: Section 3-Amendment of an Existing Section of the Code of the Town of Mamaroneck Section 240-21 C. of the Code of the Town of Mamaroneck is amended to add the following new paragraphs(9), (10) and (11): §240-21 One-Family Residence Districts:R-50,R-30,R-20,R-15,R-10 and R-7.5 C. Accessory Uses (when located on the same lot with the principal uses to which they are accessory). (9) Tier 1 Solar Energy Systems subject to Chapter 181, Solar Energy. (10) Tier 2 Solar Energy Systems subject to Chapter 181, Solar Energy. (11) In R-30 and R-50 zoning districts only, Tier 3 Solar Energy Systems subject to Chapter 181, Solar Energy. Section 4-Amendment of an Existing Section of the Code of the Town of Mamaroneck Section 240-21.1 C. of the Code of the Town of Mamaroneck is amended to add the following new paragraphs(10), (11), (12 and (13): §240-21.1 Recreation District:R C. Accessory Uses (when located on the same lot with the principal uses to which they are accessory). (10) Tier 1 Solar Energy Systems subject to Chapter 181,Solar Energy. (11) Tier 2 Solar Energy Systems subject to Chapter 181,Solar Energy. 14 Page 275 of 608 (12) Tier 3 Solar Energy Systems subject to Chapter 181, Solar Energy. (13) Tier 4 Solar Energy Systems subject to Chapter 181, Solar Energy. Section 5-Amendment of an Existing Section of the Code of the Town of Mamaroneck Section 240-25 of the Code of the Town of Mamaroneck is amended to add the following new subsection D: §240-25 Business-Mixed Use Business District: B-MUB D. Accessory Uses (when located on the same lot with the principal uses to which they are accessory). (1) Tier 1 Solar Energy Systems subject to Chapter 181, Solar Energy. (2) Tier 2 Solar Energy Systems subject to Chapter 181, Solar Energy. (3) Tier 3 Solar Energy Systems subject to Chapter 181, Solar Energy. Existing subsections D., E., F and G. are re-lettered E., F., G, and H,respectively. Section 6-Amendment of an Existing Section of the Code of the Town of Mamaroneck Section 240-27 C. of the Code of the Town of Mamaroneck is amended to add the following new paragraph(3): §240-27 Tower Apartment District:R-TA C. Accessory Uses (when located on the same lot with the principal uses to which they are accessory). (3) Tier 3 Solar Energy Systems subject to Chapter 181, Solar Energy. Section 7-Amendment of an Existing Section of the Code of the Town of Mamaroneck Section 240-30 D. of the Code of the Town of Mamaroneck is amended to add the following new paragraphs(4), (5) and (6): §240-30 Business-Residential District: B-R D. Accessory Uses (when located on the same lot with the principal uses to which they are accessory). 15 Page 276 of 608 (4) Tier 1 Solar Energy Systems subject to Chapter 181, Solar Energy. (5) Tier 2 Solar Energy Systems subject to Chapter 181,Solar Energy. (6) Tier 3 Solar Energy Systems subject to Chapter 181,Solar Energy. Section 8-Amendment of an Existing Section of the Code of the Town of Mamaroneck Section 240-31 of the Code of the Town of Mamaroneck is renamed Service Business-Residential District: SB-R and subsection C. is amended to add the following new paragraphs (4), (5) and (6): §240-31 Service Business-Residential District: B-R C. Accessory Uses (when located on the same lot with the principal uses to which they are accessory). (4) Tier 1 Solar Energy Systems subject to Chapter 181,Solar Energy. (5) Tier 2 Solar Energy Systems subject to Chapter 181, Solar Energy. (6) Tier 3 Solar Energy Systems subject to Chapter 181, Solar Energy. Section 9-Amendment of an Existing Section of the Code of the Town of Mamaroneck Section 240-32 C. of the Code of the Town of Mamaroneck is repeated, and the following is substituted in its place: §240-32 Light Industrial:LI C.Accessory Uses (when located on the same lot with the principal uses to which they are accessory). (1) The same as§240-31, above (2) Tier 1 Solar Energy Systems subject to Chapter 181, Solar Energy. (3) Tier 2 Solar Energy Systems subject to Chapter 181, Solar Energy. (4) Tier 3 Solar Energy Systems subject to Chapter 181, Solar Energy. (5) Tier 4 Solar Energy Systems subject to Chapter 181,Solar Energy. Section 10-Amendment of an Existing Section of the Code of the Town of Mamaroneck Section 240-52 A. of the Code of the Town of Mamaroneck is repeated, and the following is substituted in its place: 16 Page 277 of 608 The yard requirements of this chapter shall not be deemed to prohibit any necessary retaining wall nor to prohibit any fence or wall, provided that in any residence district such fence or wall shall not exceed four feet in height in any required front yard and/or five feet in height in any required side or rear yard, except for fences or walls surrounding a Tier 3 Solar System (defined in Chapter 181) which can be as high as seven feet in height. For the purposes of this chapter, the height of any retaining wall shall be included in the computation of the height of a wall or fence placed on top of or above such retaining wall or at a distance of four feet or less horizontally from the retaining wall, in determining whether or not a wall or fence meets the heights restrictions of this provision. Section 11 -Severability: Should any provision of this Local Law be declared invalid or unconstitutional by any court of competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any other provisions of this Local Law, which may be implemented without the invalid or unconstitutional provisions. Section 12-Effective Date: This Local Law shall become effective upon filing with the Secretary of State. January 31, 2025 17 Page 278 of 608 18 Page 279 of 608 o : z Town of Mamaroneck ' ° ' County of Westchester 740 West Boston Post Road, Mamaroneck,NY 10543-3353 F[3UN�ELI 1667 COUNSEL TEL: 914/381-7815 FAX: 914/381-7809 WMakerJr@TownofMamaroneckNY.org INTER/INTRA CONFIDENTIAL COMMUNICATION MEMORANDUM To: Mamaroneck Town Board Town Board Meeting— April 2, 2025 cc: Meredith S. Robson, Town Administrator From: William Maker,Jr.,Attorney for the Town Subject: SEQRA findings for Solar Energy Date: March 21, 2025 Before the Town Board can vote on whether to adopt this proposed local law, it, must make findings pursuant to SEQRA. I attach the Environmental Assessment Form (Parts 1, 2 and 3) and a proposed negative declaration. If the Town Board determines that adoption of the local law does not require a draft environmental statement, it can adopt the negative declaration, thereby completing the SQERA process. The Board then can vote upon the law itself, after the public hearing is conducted and closed, of course. I note that there are comments about the law from the Planning Board and from Ralph Engel individually. Those comments should be included in the Town Board's packet for the April 2nd meeting and entered into the record of the public hearing. 1 Page 280 of 608 Page 281 of 608 State Environmental Quality Review NEGATIVE DECLARATION Notice of Determination of Non-Significance Date: April 2025 This notice is issued pursuant to Part 617 of the implementing regulations pertaining to Article 8 (State Environmental Quality Review Act) of the Environmental Conservation Law. The Town Board of the Town of Mamaroneck, as lead agency, has determined that the proposed action described below will not have a significant impact upon the environment and therefore a Draft Environmental Impact Statement will not be prepared. Narne of Action: Adoption of local law regulating the installation of systems that convert sunlight into energy. SEQRA Status: Type 1 Yes Unlisted No Conditioned Negative Declaration: No Description of Action: The Town Board, acting in accordance with section 272-a of the New York Town Law, is considering adopting a local law that will regulate the installation of systems that convert sunlight into energy. Location: The entire unincorporated area of the Town of Mamaroneck Procedure: Since the action proposes the adoption of a local law, the Town Board is the only agency involved and as such, automatically is the lead agency for environmental review pursuant to Page 282 of 608 Article 8 (State Environmental Quality Review Act) of the Environmental Conservation Law (SEQRA).1 The Town Board nonetheless passed a formal resolution designating itself as lead agency for this action. Parts 1, 2 and 3 of a Full Environmental Assessment Form have been prepared with respect to this action. Part 1 describes the action. Part 2 identifies and determines the action's potential impacts upon the environment.Part 3 evaluates such impacts. Reasons Supporting This Determination: The most cogent reason for a negative declaration is that systems that convert sunlight-- - a safe, abundant, renewable and non-polluting resource --- into energy are beneficial to the environment in that these systems minimize and, in some cases, eliminate the use of fossil fuels. The typical system will be solar panels affixed to roofs of homes or other buildings. Such installations should be no more disruptive than the replacement or repair of a roof. The law addresses the potential disturbance caused by glare reflecting from solar panels by requiring that the panels have an anti-reflective coating. The law also promotes the goals of the Town's Comprehensive Plan adopted on May 22, 2024 by allowing property owners to reduce their cost for power by making their properties less dependent upon electricity provided by utility companies, by encouraging employment of individuals to install and maintain solar energy systems and by inviting development opportunities for enterprises interested in establishing green energy operations. There may be limited situations where free-standing solar farms may be proposed for properties with sufficient open space to accompany such a use. Such uses will require site plan approval where environmental consequences,if any, can be identified and ameliorated. In making its determination that the adoption of this local law will result in no significant adverse impacts upon the environment, the Town Board relied upon the Environmental Assessment Form prepared for its consideration of environmental significance. If Conditional Negative Declaration, provide on attachment the specific mitigation measures imposed, and identify comment period (not less than 30 Days from date of publication in the ENB): Not Applicable 1 Chapter 92 of the Town Code contains a set of laws, called the "Town of Mamaroneck Environmental Quality Review Law", that is consistent with, and designed to implement SEQRA. 2 Page 283 of 608 For Further Information: Contact Person: Meredith S. Robson,Town Administrator Address: 740 West Boston Post Road, Mamaroneck, NY 10543 Telephone Number: 914-381-7810 For Type 1 Actions and Conditioned Negative Declarations, a Copy of this Notice is sent to: Chief Executive Officer of the Town/City/Village of the: Town of Mamaroneck Other involved agencies (if any): Westchester County Planning Department Applicant(if any): Not Applicable Environmental Notice Bulletin(Type One Actions only): Not Applicable Local laws/solar energy/2025-3-21-Negative Declaration 3 Page 284 of 608 Page 285 of 608 Full Environmental Assessment Form Part 1-Project and Setting Instructions for Completing Part 1 Part 1 is to be completed by the applicant or project sponsor. Responses become part of the application for approval or funding, are subject to public review,and may be subject to further verification. Complete Part 1 based on information currently available. If additional research or investigation would be needed to fully respond to any item,please answer as thoroughly as possible based on current information;indicate whether missing information does not exist, or is not reasonably available to the sponsor;and,when possible,generally describe work or studies which would be necessary to update or fully develop that information. Applicants/sponsors must complete all items in Sections A&B. In Sections C,D&E,most items contain an initial question that must be answered either"Yes"or"No". If the answer to the initial question is"Yes",complete the sub-questions that follow. If the answer to the initial question is"No",proceed to the next question. Section F allows the project sponsor to identify and attach any additional information. Section G requires the name and signature of the applicant or project sponsor to verify that the information contained in Part lis accurate and complete. A.Project and Applicant/Sponsor Information. Name of Action or Project: Adoption of the"Regulation of Solar Energy"Law Project Location(describe,and attach a general location map): The Unincorporated Town of Mamaroneck Brief Description of Proposed Action(include purpose or need): The adoption of a local law that encourages the use of Solar energy systems... construction and location of solar energy systems so that the installation of such systems will not have an unduly negative impact on the character of the Town. 1.To take advantage of sunlight,a safe,abundant,renewable and non-polluting energy resource, 2.To decrease the cost of electricity to the owners of residential and commercial properties,including single-family houses, 3.To increase employment and business development in the Town,to the extent reasonably practical,by furthering the installation of solar energy 'systems,4.To mitigate the impacts of solar energy systems on environmental resources such as trees,wetlands,wildlife,and other protected resources, and 5.To create synergy between the use of solar energy and other goals of the Town's Comprehensive Plan adopted on May 22,2024,and regulate the construction and location of solar energy systems so that the installation of such systems will not have an unduly negative impact on the character of the Town.ont Name of Applicant/Sponsor: Telephone:914-381-7810 Town of Mamaroneck E-Mail: townadministrator@TownofmamaroneckNY.org Address:740 W.Boston Post Road City/PO:Mamaroneck s State:NY •' Zip Code:10543 Project Contact(if not same as sponsor;give name and title/role): Telephone:914-381-7810 Meredith Robson,Town Administrator E-Mail:townadministrator@TownofmamaroneckNY.org Address: i740 W.Boston Post Road City/PO: State: Zip Code: Mamaroneck NY 10543 Property Owner (if not same as sponsor): Telephone: E-Mail: Address: City/PO: State: Zip Code: Page 1 of 13 FEAF 2019 Page 286 of 608 B.Government Approvals B.Government Approvals,Funding,or Sponsorship. ("Funding"includes grants,loans,tax relief,and any other forms of financial assistance.) Government Entity ° If Yes:Identify Agency and Approval(s) Application Date Required (Actual or projected) a.City Council,Town Board, ®Yes❑No Adoption of Local Law February 5,2025 or Village Board of Trustees _ b.City,Town or Village ❑Yes❑No Planning Board or Commission c.City,Town or ❑Yes❑No Village Zoning Board of Appeals d.Other local agencies ❑Yes❑No e.County agencies ❑Yes❑No f.Regional agencies ❑Yes❑No g.State agencies ❑Yes❑No h.Federal agencies ❑Yes❑No i. Coastal Resources. i. Is the project site within a Coastal Area,or the waterfront area of a Designated Inland Waterway? ®Yes❑N° ii. Is the project site located in a community with an approved Local Waterfront Revitalization Program? ®Yes❑No iii. Is the project site within a Coastal Erosion Hazard Area? ®Yes❑No C.Planning and Zoning C.1.Planning and zoning actions. Will administrative or legislative adoption,or amendment of a plan,local law,ordinance,rule or regulation be the ®Yes❑No only approval(s)which must be granted to enable the proposed action to proceed? • If Yes,complete sections C,F and G. • If No,proceed to question C.2 and complete all remaining sections and questions in Part 1 C.2.Adopted land use plans. a.Do any municipally-adopted (city,town,village or county)comprehensive land use plan(s)include the site ®Yes❑No where the proposed action would be located? If Yes,does the comprehensive plan include specific recommendations for the site where the proposed action ❑Yes®No would be located? b.Is the site of the proposed action within any local or regional special planning district(for example:Greenway; ❑Yes®No Brownfield Opportunity Area(BOA);designated State or Federal heritage area;watershed management plan; or other?) If Yes,identify the plan(s): c. Is the proposed action located wholly or partially within an area listed in an adopted municipal open space plan, ❑Yes®No or an adopted municipal farmland protection plan? If Yes,identify the plan(s): Page 2 of 13 Page 287 of 608 C.3. Zoning a. Is the site of the proposed action located in a municipality with an adopted zoning law or ordinance. ®Yes❑No If Yes,what is the zoning classification(s)including any applicable overlay district? Proposed ordinance applies to all zoning districts within the unincorporated Town of Mamaroneck. b. Is the use permitted or allowed by a special or conditional use permit? ❑Yes®No c.Is a zoning change requested as part of the proposed action? ❑Yes®No If Yes, i.What is the proposed new zoning for the site? C.4.Existing community services. a.In what school district is the project site located? Mamaroneck and Scarsdale school districts b.What police or other public protection forces serve the project site? Town of Mamaroneck_Police Department - c.Which fire protection and emergency medical services serve the project site? Town of Mamaroneck Fire Department and Larchmont Volunteer Ambulance Corps d.What parks serve the project site? Memorial Park(Locall.Saxon Woods(County} D.Project Details D.1.Proposed and Potential Development a.What is the general nature of the proposed action(e.g.,residential,industrial,commercial,recreational;if mixed,include all components)? b.a.Total acreage of the site of the proposed action? acres b.Total acreage to be physically disturbed? acres c.Total acreage(project site and any contiguous properties)owned or controlled by the applicant or project sponsor? acres c.Is the proposed action an expansion of an existing project or use? ❑Yes❑No i. If Yes,what is the approximate percentage of the proposed expansion and identify the units(e.g.,acres,miles,housing units, square feet)? % Units: _ d.Is the proposed action a subdivision,or does it include a subdivision? ❑Yes❑No If Yes, i. Purpose or type of subdivision?(e.g.,residential,industrial,commercial;if mixed,specify types) ii. Is a cluster/conservation layout proposed? ❑Yes ONO iii.Number of lots proposed? iv. Minimum and maximum proposed lot sizes? Minimum Maximum e.Will the proposed action be constructed in multiple phases? ❑Yes❑No i. If No,anticipated period of construction: months ii. If Yes: • Total number of phases anticipated • Anticipated commencement date of phase 1 (including demolition) month year • Anticipated completion date of final phase month year • Generally describe connections or relationships among phases,including any contingencies where progress of one phase may determine timing or duration of future phases: _ Page 3 of 13 Page 288 of 608 f.Does the project include new residential uses? ❑Yes❑No If Yes,show numbers of units proposed. One Family Two Family Three Family Multiple Family(four or more) Initial Phase At completion of all phases g.Does the proposed action include new non-residential construction(including expansions)? ❑Yes❑No If Yes, i.Total number of structures ii.Dimensions(in feet)of largest proposed structure: height; width; and length iii. Approximate extent of building space to be heated or cooled: square feet h.Does the proposed action include construction or other activities that will result in the impoundment of any ❑Yes❑No liquids,such as creation of a water supply,reservoir,pond,lake,waste lagoon or other storage? If Yes, i.Purpose of the impoundment: ii. If a water impoundment,the principal source of the water: ❑ Ground water❑Surface water streams ['Other specify: iii. If other than water,identify the type of impounded/contained liquids and their source. iv.Approximate size of the proposed impoundment. Volume: million gallons;surface area: _ acres v.Dimensions of the proposed dam or impounding structure: height; length vi. Construction method/materials for the proposed dam or impounding structure(e.g.,earth fill,rock,wood,concrete): D.2. Project Operations a.Does the proposed action include any excavation,mining,or dredging,during construction,operations,or both? ❑Yes❑No (Not including general site preparation,grading or installation of utilities or foundations where all excavated materials will remain onsite) If Yes: i.What is the purpose of the excavation or dredging? ii.How much material(including rock,earth,sediments,etc.)is proposed to be removed from the site? • Volume(specify tons or cubic yards): • Over what duration of time?_ iii.Describe nature and characteristics of materials to be excavated or dredged,and plans to use,manage or dispose of them. iv. Will there be onsite dewatering or processing of excavated materials? ❑Yes❑No If yes,describe. _ v.What is the total area to be dredged or excavated? acres vi. What is the maximum area to be worked at any one time? _ _ acres vii. What would be the maximum depth of excavation or dredging? _ feet viii.Will the excavation require blasting? ❑Yes❑No ix. Summarize site reclamation goals and plan: b.Would the proposed action cause or result in alteration of,increase or decrease in size of,or encroachment ❑Yes❑No into any existing wetland,waterbody,shoreline,beach or adjacent area? If Yes: i. Identify the wetland or waterbody which would be affected(by name,water index number,wetland map number or geographic description): Page 4 of 13 Page 289 of 608 ii. Describe how the proposed action would affect that waterbody or wetland,e.g.excavation,fill,placement of structures,or alteration of channels,banks and shorelines. Indicate extent of activities,alterations and additions in square feet or acres: iii.Will the proposed action cause or result in disturbance to bottom sediments? ['Yes❑No If Yes,describe: - - iv.Will the proposed action cause or result in the destruction or removal of aquatic vegetation? ❑Yes❑No If Yes: • acres of aquatic vegetation proposed to be removed: • expected acreage of aquatic vegetation remaining after project completion: • purpose of proposed removal(e.g.beach clearing,invasive species control,boat access): • proposed method of plant removal: • if chemical/herbicide treatment will be used,specify product(s):_ v.Describe any proposed reclamation/mitigation following disturbance: c.Will the proposed action use,or create a new demand for water? DYes DNTo If Yes: i. Total anticipated water usage/demand per day: gallons/day ii.Will the proposed action obtain water from an existing public water supply? ['Yes❑No If Yes: • Name of district or service area: • Does the existing public water supply have capacity to serve the proposal? ❑YesEl No • Is the project site in the existing district? ❑Yes❑No • Is expansion of the district needed? ❑Yes❑No • Do existing lines serve the project site? ❑Yes❑No iii.Will line extension within an existing district be necessary to supply the project? ❑Yes DTo If Yes: • Describe extensions or capacity expansions proposed to serve this project: • Source(s)of supply for the district: iv. Is a new water supply district or service area proposed to be formed to serve the project site? ❑ Yes❑No If,Yes: • Applicant/sponsor for new district: -- • Date application submitted or anticipated: • Proposed source(s)of supply for new district: v.If a public water supply will not be used,describe plans to provide water supply for the project: vi.If water supply will be from wells(public or private),what is the maximum pumping capacity: gallons/minute. d.Will the proposed action generate liquid wastes? ❑Yes❑No If Yes: i. Total anticipated liquid waste generation per day: gallons/day ii.Nature of liquid wastes to be generated(e.g.,sanitary wastewater,industrial;if combination,describe all components and approximate volumes or proportions of each): iii. Will the proposed action use any existing public wastewater treatment facilities? ❑Yes❑No If Yes: • Name of wastewater treatment plant to be used: - • Name of district: _ • Does the existing wastewater treatment plant have capacity to serve the project? ❑Yes❑No • Is the project site in the existing district? ❑Yes❑No • Is expansion of the district needed? ❑Yes❑No Page 5 of 13 Page 290 of 608 • Do existing sewer lines serve the project site? ❑Yes❑No • Will a line extension within an existing district be necessary to serve the project? ❑Yes❑No If Yes: • Describe extensions or capacity expansions proposed to serve this project: iv.Will a new wastewater(sewage)treatment district be formed to serve the project site? ❑Yes❑No If Yes: • Applicant/sponsor for new district: • Date application submitted or anticipated: • What is the receiving water for the wastewater discharge? v. If public facilities will not be used,describe plans to provide wastewater treatment for the project,including specifying proposed receiving water(name and classification if surface discharge or describe subsurface disposal plans): vi.Describe any plans or designs to capture,recycle or reuse liquid waste: e.Will the proposed action disturb more than one acre and create stormwater runoff,either from new point Dyes❑No sources(i.e.ditches,pipes,swales,curbs,gutters or other concentrated flows of stormwater)or non-point source(i.e.sheet flow)during construction or post construction? If Yes: i.How much impervious surface will the project create in relation to total size of project parcel? Square feet or acres(impervious surface) Square feet or acres(parcel size) ii. Describe types of new point sources. _ iii. Where will the stormwater runoff be directed(i.e.on-site stormwater management facility/structures,adjacent properties, groundwater,on-site surface water or off-site surface waters)? • If to surface waters,identify receiving water bodies or wetlands: _ • Will stormwater runoff flow to adjacent properties? ❑Yes❑No iv.Does the proposed plan minimize impervious surfaces,use pervious materials or collect and re-use stormwater? ❑Yes❑No f. Does the proposed action include,or will it use on-site,one or more sources of air emissions,including fuel Oyes❑No combustion,waste incineration,or other processes or operations? If Yes,identify: i.Mobile sources during project operations(e.g.,heavy equipment,fleet or delivery vehicles) ii. Stationary sources during construction(e.g.,power generation, structural heating,batch plant,crushers) iii. Stationary sources during operations(e.g.,process emissions,large boilers,electric generation) g.Will any air emission sources named in D.2.f(above),require a NY State Air Registration,Air Facility Permit, ❑Yes❑No or Federal Clean Air Act Title IV or Title V Permit? If Yes: i. Is the project site located in an Air quality non-attainment area? (Area routinely or periodically fails to meet ❑Yes❑No ambient air quality standards for all or some parts of the year) ii. In addition to emissions as calculated in the application,the project will generate: • Tons/year(short tons)of Carbon Dioxide(CO2) • Tons/year(short tons)of Nitrous Oxide(N2O) • Tons/year(short tons)of Perfluorocarbons(PFCs) • Tons/year(short tons)of Sulfur Hexafluoride(SF6) • Tons/year(short tons)of Carbon Dioxide equivalent of Hydroflourocarbons(HFCs) • Tons/year(short tons)of Hazardous Air Pollutants(HAPs) Page 6 of 13 Page 291 of 608 • h.Will the proposed action generate or emit methane(including,but not limited to,sewage treatment plants, ❑Yes❑No landfills,composting facilities)? If Yes: i. Estimate methane generation in tons/year(metric): ii.Describe any methane capture,control or elimination measures included in project design(e.g.,combustion to generate heat or electricity,flaring): - i.Will the proposed action result in the release of air pollutants from open-air operations or processes,such as ❑Yes❑No quarry or landfill operations? If Yes:Describe operations and nature of emissions(e.g.,diesel exhaust,rock particulates/dust): j.Will the proposed action result in a substantial increase in traffic above present levels or generate substantial ❑Yes❑No new demand for transportation facilities or services? If Yes: i. When is the peak traffic expected(Check all that apply): ❑Morning ❑Evening OWeekend ❑Randomly between hours of to ii. For commercial activities only,projected number of truck trips/day and type(e.g.,semi trailers and dump trucks): iii. Parking spaces: Existing _ Proposed Net increase/decrease iv. Does the proposed action include any shared use parking? ❑Yes❑No v. If the proposed action includes any modification of existing roads,creation of new roads or change in existing access,describe: vi. Are public/private transportation service(s)or facilities available within'A mile of the proposed site? ❑Yes❑No vii Will the proposed action include access to public transportation or accommodations for use of hybrid,electric ❑Yes❑No or other alternative fueled vehicles? viii.Will the proposed action include plans for pedestrian or bicycle accommodations for connections to existing ❑Yes❑No pedestrian or bicycle routes? k.Will the proposed action(for commercial or industrial projects only)generate new or additional demand ❑Yes❑No for energy? If Yes: i. Estimate annual electricity demand during operation of the proposed action: _ ii. Anticipated sources/suppliers of electricity for the project(e.g.,on-site combustion,on-site renewable,via grid/local utility,or other): iii. Will the proposed action require a new,or an upgrade,to an existing substation? ❑Yes❑No 1.Hours of operation. Answer all items which apply. i. During Construction: ii. During Operations: • Monday-Friday: • Monday-Friday: • Saturday: • Saturday: _ • Sunday: • Sunday: • Holidays: • Holidays: Page 7 of 13 Page 292 of 608 m.Will the proposed action produce noise that will exceed existing ambient noise levels during construction, ❑Yes❑No operation,or both? If yes: i. Provide details including sources,time of day and duration: ii. Will the proposed action remove existing natural barriers that could act as a noise barrier or screen? ❑Yes❑No Describe: n.Will the proposed action have outdoor lighting? ❑Yes❑No If yes: i. Describe source(s),location(s),height of fixture(s),direction/aim,and proximity to nearest occupied structures: ii. Will proposed action remove existing natural barriers that could act as a light barrier or screen? ❑Yes❑No Describe: o. Does the proposed action have the potential to produce odors for more than one hour per day? ❑Yes❑No If Yes,describe possible sources,potential frequency and duration of odor emissions,and proximity to nearest occupied structures: p.Will the proposed action include any bulk storage of petroleum(combined capacity of over 1,100 gallons) ❑Yes❑No or chemical products 185 gallons in above ground storage or any amount in underground storage? If Yes: i. Product(s)to be stored ii. Volume(s) per unit time (e.g.,month,year) iii. Generally,describe the proposed storage facilities: q.Will the proposed action(commercial,industrial and recreational projects only)use pesticides(i.e.,herbicides, ❑Yes ❑No insecticides)during construction or operation? If Yes: i.Describe proposed treatment(s): ii.Will the proposed action use Integrated Pest Management Practices? ❑ Yes ❑No r.Will the proposed action(commercial or industrial projects only)involve or require the management or disposal ❑ Yes ❑No of solid waste(excluding hazardous materials)? If Yes: i.Describe any solid waste(s)to be generated during construction or operation of the facility: • Construction: _ _ _ tons per (unit of time) • Operation : tons per (unit of time) ii.Describe any proposals for on-site minimization,recycling or reuse of materials to avoid disposal as solid waste: • Construction: • Operation: iii. Proposed disposal methods/facilities for solid waste generated on-site: • Construction: • Operation: _ Page 8of13 Page 293 of 608 s.Does the proposed action include construction or modification of a solid waste management facility? ❑Yes❑ No If Yes: i. Type of management or handling of waste proposed for the site(e.g.,recycling or transfer station,composting,landfill,or other disposal activities): _ — ii. Anticipated rate of disposal/processing: • _Tons/month,if transfer or other non-combustion/thermal treatment,or • Tons/hour,if combustion or thermal treatment iii. If landfill,anticipated site life: years t.Will the proposed action at the site involve the commercial generation,treatment,storage,or disposal of hazardous❑Yes❑No waste? If Yes: i.Name(s)of all hazardous wastes or constituents to be generated,handled or managed at facility. ii. Generally describe processes or activities involving hazardous wastes or constituents: iii.Specify amount to be handled or generated tons/month iv.Describe any proposals for on-site minimization,recycling or reuse of hazardous constituents: v.Will any hazardous wastes be disposed at an existing offsite hazardous waste facility? ❑Yes❑No If Yes:provide name and location of facility: If No: describe proposed management of any hazardous wastes which will not be sent to a hazardous waste facility. E.Site and Setting of Proposed Action E.1.Land uses on and surrounding the project site a.Existing land uses. i. Check all uses that occur on,adjoining and near the project site. ❑ Urban 0 Industrial ❑ Commercial 0 Residential(suburban) ❑ Rural(non-farm) ❑ Forest ❑ Agriculture ❑ Aquatic 0 Other(specify): — ii. If mix of uses,generally describe: b.Land uses and covertypes on the project site. Land use or Current Acreage After Change Covertype Acreage Project Completion (Acres+/-) • Roads,buildings,and other paved or impervious surfaces • Forested • Meadows,grasslands or brushlands(non- agricultural,including abandoned agricultural) • Agricultural (includes active orchards,field,greenhouse etc.) • Surface water features (lakes,ponds,streams,rivers,etc.) _ • Wetlands(freshwater or tidal) • Non-vegetated(bare rock,earth or fill) • Other Describe: Page 9 of 13 Page 294 of 608 c.Is the project site presently used by members of the community for public recreation? ❑Yes❑No i.If Yes:explain: d.Are there any facilities serving children,the elderly,people with disabilities(e.g.,schools,hospitals,licensed ❑Yes❑No day care centers,or group homes)within 1500 feet of the project site? If Yes, i. Identify Facilities: e.Does the project site contain an existing dam? ❑Yes❑No If Yes: i.Dimensions of the dam and impoundment: • Dam height: _ feet • Dam length: _ _ feet • Surface area: acres • Volume impounded: - _ ,gallons OR acre-feet ii.Dam's existing hazard classification: _ . iii. Provide date and summarize results of last inspection: f.Has the project site ever been used as a municipal,commercial or industrial solid waste management facility, ❑Yes❑No or does the project site adjoin property which is now,or was at one time,used as a solid waste management facility? If Yes: i.Has the facility been formally closed? ❑Yes❑No • If yes,cite sources/documentation: ii.Describe the location of the project site relative to the boundaries of the solid waste management facility: iii. Describe any development constraints due to the prior solid waste activities: g.Have hazardous wastes been generated,treated and/or disposed of at the site,or does the project site adjoin ❑Yes❑No property which is now or was at one time used to commercially treat,store and/or dispose of hazardous waste? If Yes: i.Describe waste(s)handled and waste management activities,including approximate time when activities occurred: h. Potential contamination history. Has there been a reported spill at the proposed project site,or have any ❑Yes❑No remedial actions been conducted at or adjacent to the proposed site? If Yes: i. Is any portion of the site listed on the NYSDEC Spills Incidents database or Environmental Site ❑Yes❑No Remediation database? Check all that apply: ❑ Yes-Spills Incidents database Provide DEC ID number(s): ❑ Yes-Environmental Site Remediation database Provide DEC ID number(s): ❑ Neither database ii. If site has been subject of RCRA corrective activities,describe control measures: iii. Is the project within 2000 feet of any site in the NYSDEC Environmental Site Remediation database? ❑Yes❑No If yes,provide DEC ID number(s): iv.If yes to(i),(ii)or(iii)above,describe current status of site(s): Page 10 of 13 Page 295 of 608 v.Is the project site subject to an institutional control limiting property uses? ❑Yes❑No • If yes,DEC site ID number: • Describe the type of institutional control(e.g.,deed restriction or easement): • Describe any use limitations: - • Describe any engineering controls: • Will the project affect the institutional or engineering controls in place? ❑Yes❑No • Explain: - E.2. Natural Resources On or Near Project Site a.What is the average depth to bedrock on the project site? -_ feet b.Are there bedrock outcroppings on the project site? ❑Yes❑No If Yes,what proportion of the site is comprised of bedrock outcroppings? - c.Predominant soil type(s)present on project site: - -_ d.What is the average depth to the water table on the project site? Average: _ feet e.Drainage status of project site soils:❑ Well Drained: %of site ❑ Moderately Well Drained: %of site ❑ Poorly Drained %of site f.Approximate proportion of proposed action site with slopes: ❑ 0-10%: %of site ❑ 10-15%: %of site O 15%or greater: %of site g.Are there any unique geologic features on the project site? El Yes❑No If Yes,describe: h.Surface water features. i.Does any portion of the project site contain wetlands or other waterbodies(including streams,rivers, 0YesDNo ponds or lakes)? ii. Do any wetlands or other waterbodies adjoin the project site? ❑Yes❑No If Yes to either i or ii,continue. If No,skip to E.2.i. iii. Are any of the wetlands or waterbodies within or adjoining the project site regulated by any federal, ❑Yes❑No state or local agency? iv.For each identified regulated wetland and waterbody on the project site,provide the following information: • Streams: Name Classification • Lakes or Ponds: Name_ Classification • Wetlands: Name - Approximate Size - - • Wetland No.(if regulated by DEC) v. Are any of the above water bodies listed in the most recent compilation of NYS water quality-impaired ❑Yes❑No waterbodies? If yes,name of impaired water body/bodies and basis for listing as impaired: i.Is the project site in a designated Floodway? DYesDNo j.Is the project site in the 100-year Floodplain? ❑Yes❑No k.Is the project site in the 500-year Floodplain? ❑Yes❑No 1.Is the project site located over,or immediately adjoining,a primary,principal or sole source aquifer? ❑Yes❑No If Yes: i.Name of aquifer: Page 11 of 13 Page 296 of 608 m. Identify the predominant wildlife species that occupy or use the project site: n.Does the project site contain a designated significant natural community? ❑Yes❑N° If Yes: i. Describe the habitat/community(composition,function,and basis for designation): ii. Source(s)of description or evaluation: iii. Extent of community/habitat: • Currently: acres • Following completion of project as proposed: _ acres • Gain or loss(indicate+or-): _ acres o.Does project site contain any species of plant or animal that is listed by the federal government or NYS as ❑Yes❑No endangered or threatened,or does it contain any areas identified as habitat for an endangered or threatened species? If Yes: i. Species and listing(endangered or threatened): p. Does the project site contain any species of plant or animal that is listed by NYS as rare,or as a species of ❑Yes❑No special concern? If Yes: 1 i. Species and listing: q.Is the project site or adjoining area currently used for hunting,trapping,fishing or shell fishing? ❑Yes❑No If yes,give a brief description of how the proposed action may affect that use: _ E.3. Designated Public Resources On or Near Project Site a.Is the project site,or any portion of it,located in a designated agricultural district certified pursuant to ❑Yes❑No Agriculture and Markets Law,Article 25-AA,Section 303 and 304? If Yes, provide county plus district name/number: b.Are agricultural lands consisting of highly productive soils present? ❑Yes❑N° i.If Yes:acreage(s)on project site? _ ii. Source(s)of soil rating(s): c. Does the project site contain all or part of,or is it substantially contiguous to,a registered National ❑Yes❑No Natural Landmark? If Yes: i. Nature of the natural landmark: ❑Biological Community ❑ Geological Feature ii. Provide brief description of landmark,including values behind designation and approximate size/extent: d.Is the project site located in or does it adjoin a state listed Critical Environmental Area? ❑Yes❑No If Yes: i. CEA name: ii.Basis for designation: _ iii. Designating agency and date: _ Page 12 of 13 Page 297 of 608 i e.Does the project site contain,or is it substantially contiguous to,a building,archaeological site,or district ❑Yes❑No which is listed on the National or State Register of Historic Places,or that has been determined by the Commissioner of the NYS Office of Parks,Recreation and Historic Preservation to be eligible for listing on the State Register of Historic Places? If Yes: i.Nature of historic/archaeological resource: ['Archaeological Site ['Historic Building or District ii.Name: iii. Brief description of attributes on which listing is based: f.Is the project site,or any portion of it,located in or adjacent to an area designated as sensitive for ❑Yes❑No archaeological sites on the NY State Historic Preservation Office(SHPO)archaeological site inventory? g.Have additional archaeological or historic site(s)or resources been identified on the project site? ❑Yes❑No If Yes: i.Describe possible resource(s): ii. Basis for identification: h.Is the project site within fives miles of any officially designated and publicly accessible federal,state,or local ❑Yes❑No scenic or aesthetic resource? If Yes: i. Identify resource: _ ii. Nature of,or basis for,designation(e.g.,established highway overlook,state or local park,state historic trail or scenic byway, etc.): iii. Distance between project and resource: miles. i. Is the project site located within a designated river corridor under the Wild, Scenic and Recreational Rivers ❑Yes❑No Program 6 NYCRR 666? If Yes: i. Identify the name of the river and its designation: ii. Is the activity consistent with development restrictions contained in 6NYCRR Part 666? ❑Yes❑No F.Additional Information Attach any additional information which may be needed to clarify your project. If you have identified any adverse impacts which could be associated with your proposal,please describe those impacts plus any measures which you propose to avoid or minimize them. G. Verification I certify that the information provided is true to the best of my knowledge. Applicant/Sponsor Name Meredith Robson Date 02 _ iv Signature I ' 1_ Title Town Administrator L PRINT FORM Page 13 of 13 Page 298 of 608 Page 299 of 608 Agency Use Only[If applicable] Full Environmental Assessment Form Project: Adoption of the Regulation of Solar Law Part 2-Identification of Potential Project Impacts Date: April 2,2025 Part 2 is to be completed by the lead agency. Part 2 is designed to help the lead agency inventory all potential resources that could be affected by a proposed project or action. We recognize that the lead agency's reviewer(s)will not necessarily be environmental professionals. So,the questions are designed to walk a reviewer through the assessment process by providing a series of questions that can be answered using the information found in Part 1. To further assist the lead agency in completing Part 2,the form identifies the most relevant questions in Part 1 that will provide the information needed to answer the Part 2 question. When Part 2 is completed,the lead agency will have identified the relevant environmental areas that may be impacted by the proposed activity. If the lead agency is a state agency and the action is in any Coastal Area,complete the Coastal Assessment Form before proceeding with this assessment. Tips for completing Part 2: • Review all of the information provided in Part 1. • Review any application,maps,supporting materials and the Full EAF Workbook. • Answer each of the 18 questions in Part 2. • If you answer"Yes"to a numbered question,please complete all the questions that follow in that section. • If you answer"No"to a numbered question,move on to the next numbered question. • Check appropriate column to indicate the anticipated size of the impact. • Proposed projects that would exceed a numeric threshold contained in a question should result in the reviewing agency checking the box"Moderate to large impact may occur." • The reviewer is not expected to be an expert in environmental analysis. • If you are not sure or undecided about the size of an impact,it may help to review the sub-questions for the general question and consult the workbook. • When answering a question consider all components of the proposed activity,that is,the"whole action". • Consider the possibility for long-term and cumulative impacts as well as direct impacts. • Answer the question in a reasonable manner considering the scale and context of the project. 1. Impact on Land Proposed action may involve construction on,or physical alteration of, NO ❑YES the land surface of the proposed site. (See Part 1.D.1) If"Yes", answer questions a-j. If"No", move on to Section 2. Relevant No,or Moderate Part I small to large Question(s) impact impact may may occur _ occur a.The proposed action may involve construction on land where depth to water table is E2d ❑ ❑ less than 3 feet. b.The proposed action may involve construction on slopes of 15%or greater. E2f l ❑ ❑ — i c.The proposed action may involve construction on land where bedrock is exposed,or E2a ❑ ❑ generally within 5 feet of existing ground surface. — d.The proposed action may involve the excavation and removal of more than 1,000 tons D2a ❑ ❑ of natural material. e.The proposed action may involve construction that continues for more than one year Dle ❑ ❑ or in multiple phases. f.The proposed action may result in increased erosion,whether from physical D2e,D2q ❑ ❑ disturbance or vegetation removal(including from treatment by herbicides). - g.The proposed action is,or may be,located within a Coastal Erosion hazard area. Bli ❑ ❑ h.Other impacts: - ❑ ❑ Pagel of 10 FEAF 2019 Page 300 of 608 2. Impact on Geological Features The proposed action may result in the modification or destruction of,or inhibit access to,any unique or unusual land forms on the site(e.g.,cliffs,dunes, NO ❑YES minerals,fossils,caves). (See Part 1. E.2.g) If"Yes", answer questions a-c. If"No", move on to Section 3. Relevant No,or Moderate Part I small to large Question(s) impact impact may ma occur occur a.Identify the specific land form(s)attached: E2g ❑ ❑ b.The proposed action may affect or is adjacent to a geological feature listed as a E3c ❑ ❑ registered National Natural Landmark. Specific feature: - c. Other impacts: ❑ ❑ 3. Impacts on Surface Water The proposed action may affect one or more wetlands or other surface water ®NO ❑YES bodies(e.g.,streams,rivers,ponds or lakes). (See Part 1. D.2,E.2.h) Ii "Yes", answer questions a-1. If"No", move on to Section 4. Relevant No,or Moderate Part I small to large Question(s) impact impact may mad occur occur a.The proposed action may create a new water body. D2b,D1h ❑ ❑ b.The proposed action may result in an increase or decrease of over 10%or more than a D2b ❑ ❑ 10 acre increase or decrease in the surface area of any body of water. c.The proposed action may involve dredging more than 100 cubic yards of material D2a ❑ ❑ from a wetland or water body. d.The proposed action may involve construction within or adjoining a freshwater or E2h ❑ ❑ tidal wetland,or in the bed or banks of any other water body. e.The proposed action may create turbidity in a waterbody,either from upland erosion, D2a,D2h ❑ ❑ runoff or by disturbing bottom sediments. f.The proposed action may include construction of one or more intake(s)for withdrawal D2c ❑ ❑ of water from surface water. g.The proposed action may include construction of one or more outfall(s)for discharge D2d ❑ ❑ of wastewater to surface water(s). h.The proposed action may cause soil erosion,or otherwise create a source of D2e ❑ ❑ stormwater discharge that may lead to siltation or other degradation of receiving water bodies. i.The proposed action may affect the water quality of any water bodies within or E2h ❑ ❑ downstream of the site of the proposed action. j.The proposed action may involve the application of pesticides or herbicides in or D2q,E2h ❑ ❑ around any water body. k.The proposed action may require the construction of new,or expansion of existing, Dla,D2d ❑ ❑ wastewater treatment facilities. Page 2 of 10 Page 301 of 608 1.Other impacts:— — . — ❑ ❑ - I 4. Impact on groundwater The proposed action may result in new or additional use of ground water,or ZNO ❑YES may have the potential to introduce contaminants to ground water or an aquifer. (See Part 1.D.2.a,D.2.c,D.2.d,D.2.p,D.2.q,D.2.t) If"Yes", answer questions a-h. If"No", move on to Section 5. Relevant No,or Moderate Part I small to large Question(s) impact impact may mil F occur occur a.The proposed action may require new water supply wells,or create additional demand D2c ❑ ❑ on supplies from existing water supply wells. b.Water supply demand from the proposed action may exceed safe and sustainable D2c ❑ ❑ withdrawal capacity rate of the local supply or aquifer. Cite Source: c.The proposed action may allow or result in residential uses in areas without water and Dla,D2c ❑ ❑ sewer services. d.The proposed action may include or require wastewater discharged to groundwater. D2d,E21 ❑ ❑ e.The proposed action may result in the construction of water supply wells in locations D2c,Elf, ❑ ❑ where groundwater is,or is suspected to be,contaminated. Elg,Elh f.The proposed action may require the bulk storage of petroleum or chemical products D2p,E21 ❑ ❑ over ground water or an aquifer. _ - g.The proposed action may involve the commercial application of pesticides within 100 E2h,D2q, ❑ ❑ feet of potable drinking water or irrigation sources. E21,D2c h. Other impacts: _ _ ❑ ❑ 5. Impact on Flooding The proposed action may result in development on lands subject to flooding. WINO EYES (See Part 1.E.2) If"Yes", answer questions a-g. If"No", move on to Section 6. Relevant No,or Moderate Part I small to large Question(s) impact impact may ma\ occur occur a.The proposed action may result in development in a designated floodway. E2i ❑ o b.The proposed action may result in development within a 100 year floodplain. E2j ❑ ❑ c.The proposed action may result in development within a 500 year floodplain. E2k ❑ ❑ d.The proposed action may result in,or require,modification of existing drainage D2b,D2e ❑ o patterns. . e.The proposed action may change flood water flows that contribute to flooding. D2b,E2i, ❑ ❑ E2j,E2k f.If there is a dam located on the site of the proposed action,is the dam in need of repair, I Ele ❑ ❑ or upgrade? Page 3 of 10 Page 302 of 608 g.Other impacts: _. 6. Impacts on Air The proposed action may include a state regulated air emission source. WINO DYES (See Part 1.D.2.f.,D.2.h,D.2.g) If"Yes", answer questions a-f. If"No", move on to Section 7. Relevant No,or Moderate Part I small to large Question(s) impact impact may may occur . occur a.If the proposed action requires federal or state air emission permits,the action may also emit one or more greenhouse gases at or above the following levels: i. More than 1000 tons/year of carbon dioxide(CO2) D2g ❑ ❑ ii. More than 3.5 tons/year of nitrous oxide(N20) D2g iii.More than 1000 tons/year of carbon equivalent of perfluorocarbons(PFCs) D2g iv.More than.045 tons/year of sulfur hexafluoride(SF6) D2g v. More than 1000 tons/year of carbon dioxide equivalent of D2g ❑ ❑ hydrochloroflourocarbons(HFCs)emissions vi.43 tons/year or more of methane D2h ❑ ° b.The proposed action may generate 10 tons/year or more of any one designated D2g ❑ ❑ hazardous air pollutant,or 25 tons/year or more of any combination of such hazardous air pollutants. c.The proposed action may require a state air registration,or may produce an emissions D2f,D2g ❑ ❑ rate of total contaminants that may exceed 5 lbs.per hour,or may include a heat source capable of producing more than 10 million BTU's per hour. d.The proposed action may reach 50%of any of the thresholds in"a"through"c", D2g ❑ ❑ above. e.The proposed action may result in the combustion or thermal treatment of more than 1 D2s ❑ ❑ ton of refuse per hour. f.Other impacts: 7. Impact on Plants and Animals The proposed action may result in a loss of flora or fauna. (See Part 1. E.2.m.-q.) NO DYES If"Yes", answer questions a-j. If"No", move on to Section 8. Relevant No,or Moderate Part I small to large Question(s) impact impact may ma occur occur a.The proposed action may cause reduction in population or loss of individuals of any E2o ❑ ❑ threatened or endangered species,as listed by New York State or the Federal government,that use the site,or are found on,over,or near the site. b.The proposed action may result in a reduction or degradation of any habitat used by E2o ❑ ❑ any rare,threatened or endangered species,as listed by New York State or the federal government. c.The proposed action may cause reduction in population,or loss of individuals,of any E2p ❑ ❑ species of special concern or conservation need,as listed by New York State or the Federal government,that use the site,or are found on,over,or near the site. _ d.The proposed action may result in a reduction or degradation of any habitat used by E2p ❑ ❑ any species of special concern and conservation need,as listed by New York State or the Federal government. Page 4 of 10 Page 303 of 608 e.The proposed action may diminish the capacity of a registered National Natural E3c ❑ ❑ Landmark to support the biological community it was established to protect. f.The proposed action may result in the removal of,or ground disturbance in,any E2n ❑ ❑ portion of a designated significant natural community. Source: g.The proposed action may substantially interfere with nesting/breeding,foraging,or E2m ❑ ❑ over-wintering habitat for the predominant species that occupy or use the project site. h.The proposed action requires the conversion of more than 10 acres of forest, Elb ❑ ❑ grassland or any other regionally or locally important habitat. Habitat type&information source: — i.Proposed action(commercial,industrial or recreational projects,only)involves use of D2q ❑ ❑ herbicides or pesticides. j.Other impacts: 8. Impact on Agricultural Resources The proposed action may impact agricultural resources. (See Part 1.E.3.a.and b.) ZNO EYES If"Yes", answer questions a-h. If"No", move on to Section 9. - Relevant No,or Moderate Part I small to large Question(s) impact impact may may occur occur a.The proposed action may impact soil classified within soil group 1 through 4 of the E2c,E3b ❑ ❑ NYS Land Classification System. b.The proposed action may sever,cross or otherwise limit access to agricultural land Ela,Elb 0 ❑ (includes cropland,hayfields,pasture,vineyard,orchard,etc). c.The proposed action may result in the excavation or compaction of the soil profile of E3b 0 ❑ active agricultural land. d.The proposed action may irreversibly convert agricultural land to non-agricultural Elb,E3a ❑ ❑ uses,either more than 2.5 acres if located in an Agricultural District,or more than 10 acres if not within an Agricultural District. e.The proposed action may disrupt or prevent installation of an agricultural land El a,Elb 0 ❑ management system. f.The proposed action may result,directly or indirectly,in increased development C2c,C3, ❑ 0 potential or pressure on farmland. D2c,D2d g.The proposed project is not consistent with the adopted municipal Farmland C2c ❑ ❑ Protection Plan. _ h.Other impacts: Page 5of10 Page 304 of 608 9. Impact on Aesthetic Resources The land use of the proposed action are obviously different from,or are in NO IYES sharp contrast to,current land use patterns between the proposed project and a scenic or aesthetic resource. (Part 1.E.l.a,E.l.b,E.3.h.) If"Yes", answer questions a-g. If"No",go to Section 10. _ Relevant No,or Moderate Part I small to large Question(s) impact impact may ma► occur occur a.Proposed action may be visible from any officially designated federal,state,or local E3h ® ❑ scenic or aesthetic resource. b.The proposed action may result in the obstruction,elimination or significant E3h,C2b ® 0 screening of one or more officially designated scenic views. c.The proposed action may be visible from publicly accessible vantage points: E3h i.Seasonally(e.g.,screened by summer foliage,but visible during other seasons) ® ❑ ii.Year round ® ❑ d.The situation or activity in which viewers are engaged while viewing the proposed E3h action is: E2q, i. Routine travel by residents,including travel to and from work ® ❑ ii.Recreational or tourism based activities Elc ® ❑ e.The proposed action may cause a diminishment of the public enjoyment and E3h ® ❑ appreciation of the designated aesthetic resource. f. There are similar projects visible within the following distance of the proposed Dla,Ela, ® ❑ project: Dlf,Dlg 0-1/2 mile ''-3 mile 3-5 mile 5+ mile g.Other impacts: ❑ ❑ 10. Impact on Historic and Archeological Resources The proposed action may occur in or adjacent to a historic or archaeological NO DYES resource. (Part 1. E.3.e,f.and g.) If"Yes", answer questions a-e. If"No", go to Section 11. Relevant No,or Moderate Part I small to large Question(s) impact impact may may occur occiir a. The proposed action may occur wholly or partially within,or substantially contiguous to,any buildings,archaeological site or district which is listed on the National or E3e ❑ ❑ State Register of Historical Places,or that has been determined by the Commissioner of the NYS Office of Parks,Recreation and Historic Preservation to be eligible for listing on the State Register of Historic Places. b.The proposed action may occur wholly or partially within,or substantially contiguous E3f ❑ ❑ to,an area designated as sensitive for archaeological sites on the NY State Historic Preservation Office(SHPO)archaeological site inventory. c.The proposed action may occur wholly or partially within,or substantially contiguous E3g ❑ ❑ to,an archaeological site not included on the NY SHPO inventory. Source: Page 6 of 10 Page 305 of 608 —d.Other impacts: ❑ ❑ If any of the above(a-d)are answered"Moderate to large impact may e• occur",continue with the following questions to help support conclusions in Part 3: i. The proposed action may result in the destruction or alteration of all or part E3e,E3g, 0 ❑ of the site or property. E3f ii. The proposed action may result in the alteration of the property's setting or E3e,E3f, ❑ ❑ integrity. E3g,El a, Elb iii. The proposed action may result in the introduction of visual elements which E3e,E3f, o o are out of character with the site or property,or may alter its setting. E3g,E3h, C2,C3 11. Impact on Open Space and Recreation The proposed action may result in a loss of recreational opportunities or a nNO n YES reduction of an open space resource as designated in any adopted municipal open space plan. (See Part 1. C.2.c,E.1.c.,E.2.q.) If"Yes", answer questions a-e. If"No", go to Section 12. Relevant No,or Moderate Part I small to large Question(s) impact impact may may occur occur _a.The proposed action may result in an impairment of natural functions,or"ecosystem D2e,Elb ❑ ❑ services",provided by an undeveloped area,including but not limited to stormwater E2h, storage,nutrient cycling,wildlife habitat. E2m,E2o, E2n,E2p b.The proposed action may result in the loss of a current or future recreational resource. C2a,El c, ❑ ❑ C2c,E2q c.The proposed action may eliminate open space or recreational resource in an area C2a,C2c ❑ ❑ with few such resources. Elc,E2q d.The proposed action may result in loss of an area now used informally by the C2c,Elc ❑ ❑ _ community as an open space resource. e. Other impacts: _ _ ❑ ❑ 12. Impact on Critical Environmental Areas The proposed action may be located within or adjacent to a critical ✓❑NO 0 YES environmental area(CEA). (See Part 1.E.3.d) I "Yes", answer uestions a-c. It "No", o to Section 13. _ Relevant No,or Moderate Part I small to large Question(s) impact impact may may occur _ occur a.The proposed action may result in a reduction in the quantity of the resource or E3d ❑ ❑ characteristic which was the basis for designation of the CEA. b.The proposed action may result in a reduction in the quality of the resource or E3d ❑ ❑ characteristic which was the basis for designation of the CEA. c.Other impacts: 0 Page 7 of 10 Page 306 of 608 13. Impact on Transportation The proposed action may result in a change to existing transportation systems. NO I n I YES (See Part 1. D.2.j) I, "Yes", answer:' restions a-f. If"No", ,:o to Section 14. Relevant No,or Moderate Part I small to large Question(s) impact impact may ma! occur occur a.Projected traffic increase may exceed capacity of existing road network. I D2j ❑ ❑ b.The proposed action may result in the construction of paved parking area for 500 or D2j ❑ ❑ more vehicles. c.The proposed action will degrade existing transit access. D2j ❑ ❑ d.The proposed action will degrade existing pedestrian or bicycle accommodations. D2j ❑ ❑ e.The proposed action may alter the present pattern of movement of people or goods. D2j ❑ ❑ f. Other impacts: _. ❑ ❑ 14. Impact on Energy The proposed action may cause an increase in the use of any form of energy. NO DYES (See Part 1. D.2.k) If'"Yes", answer questions a-e. If"No", go to Section 15. Relevant No,or Moderate Part I small to large Question(s) impact impact may may occur occur a.The proposed action will require a new,or an upgrade to an existing,substation. D2k ❑ ❑ b.The proposed action will require the creation or extension of an energy transmission Dlf, ❑ ❑ or supply system to serve more than 50 single or two-family residences or to serve a Dlq,D2k commercial or industrial use. c.The proposed action may utilize more than 2,500 MWhrs per year of electricity. D2k ❑ ❑ d.The proposed action may involve heating and/or cooling of more than 100,000 square Dlg ❑ ❑ feet of building area when completed. e.Other Impacts: 15. Impact on Noise,Odor,and Light The proposed action may result in an increase in noise, odors,or outdoor lighting. NO DYES (See Part 1.D.2.m.,n.,and o.) I•i "Yes", answer questions a f. f "No",go to Section 16. Relevant No,or Moderate Part I small to large Question(s) impact impact may _ may occur occur a.The proposed action may produce sound above noise levels established by local D2m ❑ ❑ regulation. b.The proposed action may result in blasting within 1,500 feet of any residence, D2m,El d ❑ ❑ _ hospital,school,licensed day care center,or nursing home. c.The proposed action may result in routine odors for more than one hour per day. D2o ❑ ❑ Page 8 of 10 Page 307 of 608 d.The proposed action may result in light shining onto adjoining properties. D2n ❑ ❑ e.The proposed action may result in lighting creating sky-glow brighter than existing D2n,Ela ❑ ❑ area conditions. f.Other impacts: I ❑ 0 1 16. Impact on Human Health The proposed action may have an impact on human health from exposure ©NO EYES to new or existing sources of contaminants. (See Part 1.D.2.q.,E.1. d. f. g. and h.) If"Yes", answer questions a-m. If"No", go to Section 17. Relevant No,or Moderate Part I small to large Question(s) impact impact may ma, cccur occur a.The proposed action is located within 1500 feet of a school,hospital,licensed day Eld ❑ ❑ care center,group home,nursing home or retirement community. b.The site of the proposed action is currently undergoing remediation. Elg,Elh ❑ ❑ c.There is a completed emergency spill remediation,or a completed environmental site Elg,Elh ❑ ❑ remediation on,or adjacent to,the site of the proposed action. d.The site of the action is subject to an institutional control limiting the use of the Elg,Elh ❑ ❑ property(e.g.,easement or deed restriction). e.The proposed action may affect institutional control measures that were put in place El g,Elh ❑ ❑ to ensure that the site remains protective of the environment and human health. _ f.The proposed action has adequate control measures in place to ensure that future D2t ❑ ❑ generation,treatment and/or disposal of hazardous wastes will be protective of the environment and human health. g.The proposed action involves construction or modification of a solid waste D2q,Elf ❑ ❑ management facility. h.The proposed action may result in the unearthing of solid or hazardous waste. D2q,Elf ❑ ❑ i.The proposed action may result in an increase in the rate of disposal,or processing,of D2r,D2s ❑ ❑ solid waste. j.The proposed action may result in excavation or other disturbance within 2000 feet of Elf,Elg ❑ ❑ a site used for the disposal of solid or hazardous waste. Elh k.The proposed action may result in the migration of explosive gases from a landfill Elf,Elg ❑ ❑ site to adjacent off site structures. 1.The proposed action may result in the release of contaminated leachate from the D2s,Elf, ❑ ❑ project site. D2r m.Other impacts: • Page 9 of 10 Page 308 of 608 17. Consistency with Community Plans The proposed action is not consistent with adopted land use plans. ZNO EYES (See Part 1. C.1,C.2. and C.3.) If"Yes", answer questions a-h. If"No", go to Section 18. Relevant No,or Moderate Part I small to large Question(s) impact impact may matt occur occur a.The proposed action's land use components may be different from,or in sharp C2,C3,Dla ❑ ❑ contrast to,current surrounding land use pattem(s). Ela,Elb b.The proposed action will cause the permanent population of the city,town or village C2 ❑ ❑ in which the project is located to grow by more than 5%. c.The proposed action is inconsistent with local land use plans or zoning regulations. C2,C2,C3 ❑ ❑ d.The proposed action is inconsistent with any County plans,or other regional land use C2,C2 ❑ ❑ plans. e.The proposed action may cause a change in the density of development that is not C3,Dlc, ❑ ❑ supported by existing infrastructure or is distant from existing infrastructure. Dld,Dlf, Did,Elb f.The proposed action is located in an area characterized by low density development C4,D2c,D2d that will require new or expanded public infrastructure. D2j g.The proposed action may induce secondary development impacts(e.g.,residential or C2a ❑ ❑ commercial development not included in the proposed action) h.Other: ❑ ° 18. Consistency with Community Character The proposed project is inconsistent with the existing community character. EINO EIYES (See Part 1. C.2,C.3,D.2,E.3) If"Yes", answer questions a-g. If"No",proceed to Part 3. Relevant No,or Moderate Part I small to large Question(s) impact impact may mah occur occur a.The proposed action may replace or eliminate existing facilities,structures,or areas E3e,E3f,E3g ❑ ❑ of historic importance to the community. b.The proposed action may create a demand for additional community services(e.g. C4 ❑ ❑ schools,police and fire) c.The proposed action may displace affordable or low-income housing in an area where C2,C3,Dlf ❑ ❑ there is a shortage of such housing. Dlg,Ela d.The proposed action may interfere with the use or enjoyment of officially recognized C2,E3 ❑ ❑ or designated public resources. e.The proposed action is inconsistent with the predominant architectural scale and C2,C3 ❑ ❑ character. f.Proposed action is inconsistent with the character of the existing natural landscape. C2,C3 ❑ ❑ Ela,Elb E2g,E2h g.Other impacts: _ ❑ ° PRINT FULL FORM Page 10 of 10 Page 309 of 608 Agency Use Only [IfApplicable] Project: Adoption of the Regulation of Solar Law Date: April 2,2025 Full Environmental Assessment Form Part 3-Evaluation of the Magnitude and Importance of Project Impacts and Determination of Significance Part 3 provides the reasons in support of the determination of significance. The lead agency must complete Part 3 for every question in Part 2 where the impact has been identified as potentially moderate to large or where there is a need to explain why a particular element of the proposed action will not,or may,result in a significant adverse environmental impact. Based on the analysis in Part 3,the lead agency must decide whether to require an environmental impact statement to further assess the proposed action or whether available information is sufficient for the lead agency to conclude that the proposed action will not have a significant adverse environmental impact. By completing the certification on the next page,the lead agency can complete its determination of significance. Reasons Supporting This Determination: To complete this section: • Identify the impact based on the Part 2 responses and describe its magnitude. Magnitude considers factors such as severity, size or extent of an impact. • Assess the importance of the impact. Importance relates to the geographic scope,duration,probability of the impact occurring,number of people affected by the impact and any additional environmental consequences if the impact were to occur. • The assessment should take into consideration any design element or project changes. • Repeat this process for each Part 2 question where the impact has been identified as potentially moderate to large or where there is a need to explain why a particular element of the proposed action will not,or may,result in a significant adverse environmental impact. • Provide the reason(s)why the impact may,or will not,result in a significant adverse environmental impact • For Conditional Negative Declarations identify the specific condition(s)imposed that will modify the proposed action so that no significant adverse environmental impacts will result. • Attach additional sheets,as needed. See Attached Determination of Significance-Type 1 and Unlisted Actions SEQR Status: ©Type 1 ❑Unlisted Identify portions of EAF completed for this Project: ©Part 1 ©Part 2 ©Part 3 FEARagge 310 of 608 Upon review of the information recorded on this EAF,as noted,plus this additional support information and considering both the magnitude and importance of each identified potential impact,it is the conclusion of the Town Board of the Town of Mamaroneck _ as lead agency that: © A. This project will result in no significant adverse impacts on the environment,and,therefore,an environmental impact statement need not be prepared. Accordingly,this negative declaration is issued. ❑ B. Although this project could have a significant adverse impact on the environment,that impact will be avoided or substantially mitigated because of the following conditions which will be required by the lead agency: There will,therefore,be no significant adverse impacts from the project as conditioned,and,therefore,this conditioned negative declaration is issued. A conditioned negative declaration may be used only for UNLISTED actions(see 6 NYCRR 617.7(d)). ❑ C. This Project may result in one or more significant adverse impacts on the environment,and an environmental impact statement must be prepared to further assess the impact(s)and possible mitigation and to explore alternatives to avoid or reduce those impacts. Accordingly,this positive declaration is issued. Name of Action: Adoption of the Regulation of Solar Law Name of Lead Agency: Town Board of the Town of Mamaroneck Name of Responsible Officer in Lead Agency: Meredith S.Robson Title of Responsible Officer: Town Administrator Signature of Responsible Officer in Lead Agency: Date: Signature of Preparer(if different from Responsible Officer) Date: For Further Information: Contact Person: Meredith S.Robson Address: 740 West Boston Post Road,Mamaroneck,NY 10543 Telephone Number:914-381-7810 E-mail:TownAdministrator@townofmamaroneckny.gov For Type 1 Actions and Conditioned Negative Declarations,a copy of this Notice is sent to: Chief Executive Officer of the political subdivision in which the action will be principally located(e.g.,Town/City/Village of) Other involved agencies(if any) Applicant(if any) Environmental Notice Bulletin: httn://www.dec.nv.gov/enb/enb.html PRINT FULL FORM Page 2 of 2 Page 311 of 608 a Ali °',1 o Town of Mamaroneck F 1 County of Westchester f� ` 740 West Boston Post Road,Mamaroneck,NY 10543-3353 TEL: 914 /381-7815 COUNSEL / FAX: 914 /381-7809 WMakerJr@TownofMamaroneckNY.org March 14,2025 Westchester County Planning Board Clerk of the Village of Scarsdale Michaelian Office Building Village Hall 148 Martine Avenue,Room 414 1001 Post Road White Plains,NY 10601 Scarsdale,NY 10583 Clerk of the City of New Rochelle Clerk of the Town of Harrison City Hall—515 North Avenue Municipal Building New Rochelle, NY 10801 1 Heineman Place Harrison,NY 10528 Clerk of Village of Larchmont Clerk of the Town of Rye Municipal Building 20 Larchmont Avenue 222 Grace Church Street,3rd floor Larchmont,NY 10538 Port Chester, NY 10573 Clerk of the Village of Mamaroneck Village Hall at the Regatta 123 Mamaroneck Avenue Mamaroneck,NY 10543 Re:Proposed Amendment to the Zoning Code Greetings: On April 2, 2025, there will be a public hearing on the enclosed local law, which, if adopted,will amend the zoning code of the Town of Mamaroneck.This notice is being sent to the Westchester County Planning Board pursuant to section 277.61 of the Administrative Code of Westchester County and to the other municipalities pursuant to section 277.71 of that Code. Vry y rs, William Maker,Jr. Attorney for the Town ccs: Allison May,Town Clerk Meredith S. Robson,Town Administrator Page 312 of 608 Local Law No. -2025 This local law shall be known as the`Regulation of Solar Energy" law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1—Pur _ose The Town wishes to encourage the forms of energy that do not or minimize the use of fossil fuels. One such form is a system that converts sunlight into energy. Although the Town Board encourages the use of solar energy systems, it finds that regulating the construction and location of solar energy systems is important so that the installation of such systems will not have an unduly negative impact on the character of the Town. section 2-Adoption of anew Chapter of the Code of the Town of Mamaroneck: The Code of the Town of Mamaroneck hereby is amended by creating a new chapter that provides as follows: Chapter 181 Solar Energy § 181-1 Authority. This local law is adopted pursuant to sections 261-263 of the Town Law and section 20 of the Municipal Home Rule Law of the State of New York, which authorize the Town to adopt zoning provisions that advance and protect the health, safety and welfare of the community, and, in accordance with the Town law of the State of New York, to make provision, so far as conditions may permit, for the accommodation of solar energy systems (defined below) and equipment and access to sunlight necessary therefor. § 181-2 Purpose. This chapter is adopted for two purposes. First, to advance and protect the public health, safety, and welfare of the Town by creating regulations for the installation and use of solar energy generating systems and equipment,with the following objectives: 1. To take advantage of sunlight, a safe, abundant, renewable and non-polluting energy resource, 2. To decrease the cost of electricity to the owners of residential and commercial properties, including single-family houses, Page 313 of 608 3. To increase employment and business development in the Town, to the extent reasonably practical,by furthering the installation of solar energy systems, 4. To mitigate the impacts of solar energy systems on environmental resources such as trees, wetlands,wildlife, and other protected resources, and 5. To create synergy between the use of solar energy and other goals of the Town's Comprehensive Plan adopted on May 22,2024, and Second, regulate the construction and location of solar energy systems so that the installation of such systems will not have an unduly negative impact on the character of the Town. § 181-3 Definitions. As used in this section, the following terms shall have the meanings indicated,unless the context otherwise requires: BATTERY ENERGY STORAGE SYSTEM One or more devices, assembled together, capable of storing energy in order to supply electrical energy at a future time. A stand-alone 12-volt car battery or an electric motor vehicle shall not be deemed Battery Energy Storage Systems. BUILDING-INTEGRATED SOLAR ENERGY SYSTEM A combination of Solar Panels and Solar Energy Equipment integrated into any building envelope system such as vertical facades, semitransparent skylight systems, roofing materials,or shading over windows,which produce electricity for onsite consumption. FACILITY AREA The cumulative land area occupied for the operation of a solar energy generating facility. This shall include all areas and equipment within the facility area's perimeter boundary— including the solar energy system, onsite interconnection equipment, onsite electrical energy storage equipment, and any other associated equipment — as well as any site improvements beyond the facility area's perimeter boundary such as access roads, permanent parking areas, or other permanent improvements. The facility area shall not include site improvements established for impact mitigation purposes, including but not limited to vegetative buffers and landscaping features. GLARE The effect by reflections of light with intensity sufficient as determined in a commercially reasonable manner to cause annoyance, discomfort, or loss in visual performance and visibility in any material respect. 2 Page 314 of 608 GROUND-MOUNTED SOLAR ENERGY SYSTEM A solar energy system which is secured to the ground via a pole, ballast system, or other mounting system, is detached from any other structure, and generates electricity for onsite or offsite consumption. KILOWATT(kW) A unit of power equal to 1,000 watts. The nameplate capacity of residential and commercial solar energy systems may be described in terms of kW. MEGAWATT(MW) A unit of power equal to 1,000 kW. The nameplate capacity of larger solar energy systems may be described in terms of MW. NAMEPLATE CAPACITY A solar energy system's maximum electric power output under optimal operating conditions. Nameplate Capacity may be expressed in terms of Alternating Current (AC)or Direct Current(DC). NATIVE PERENNIAL VEGETATION Native wildflowers, forbs, and grasses that serve as habitat, forage, and migratory way stations for pollinators and shall not include any prohibited or regulated invasive species as determined by the NYS Department of Environmental Conservation. POLLINATOR Bees,birds, bats, and other insects or wildlife that pollinate flowering plants, and includes both wild and managed insects. ROOF-MOUNTED SOLAR ENERGY SYSTEM A solar energy system located on the roof of any legally permitted building or structure that produces electricity for onsite or offsite consumption. SOLAR ACCESS Space open to the sun and clear of overhangs or shade so as to permit the use of active and/or passive solar energy systems on individual properties. SOLAR ENERGY EQUIPMENT Electrical material,hardware, inverters, conduit, energy storage devices, or other electrical and photovoltaic equipment associated with the production and storage of electricity. SOLAR ENERGY SYSTEM The components and subsystems required to convert solar energy into electric energy suitable for use. The term includes, but is not limited to, solar panels and solar energy equipment. Solar energy systems are classified as follows. 3 Page 315 of 608 A. Tier 1 Solar Energy Systems are: 1. Roof-Mounted Solar Energy Systems, 2. Building-Integrated Solar Energy Systems, or 3. Ground-Mounted Solar Energy Systems with a Nameplate Capacity of up to 25 kW AC. B. Tier 2 Solar Energy Systems are Ground-Mounted Solar Energy Systems with a Nameplate Capacity of more than 25 kW AC but no more than 1 MW AC and which generate no more than 110%of the electricity consumed on the site over the previous 12 months. C. Tier 3 Solar Energy Systems are: 1. Ground-Mounted Solar Energy Systems with a Nameplate Capacity of more than 25 kW AC but no more than 1 MW AC and which generate 110% or more of the electricity consumed on the site over the previous 12 months,or 2. Ground-Mounted Solar Energy Systems with a Nameplate Capacity of more than 1 MW AC but no more than 5 MW AC. D. Tier 4 Solar Energy Systems are solar energy systems which do not meet the definition of a Tier 1,Tier 2,or Tier 3 Solar Energy System. SOLAR PANEL A photovoltaic device capable of collecting and converting solar energy into electricity. §181-4 Applicability. A. Solar energy systems constructed or installed prior to the effective date of this chapter shall not be required to meet its requirements. B. Modifications to a solar energy system constructed or installed prior to the effective date of this chapter that increases the Facility Area by more than 5% of the original Facility Area shall be subject to this chapter. Additional area enclosed due to the relocation of fencing shall not be included when calculating an increase in the size of a Facility Area. §181-5 General Requirements. A. A building permit shall be required for the installation of all Solar Energy Systems. B. Prior to the issuance of the building permit or final approval by the Planning Board, construction and/or site plan documents must be signed and stamped by a New York State licensed Professional Engineer or Registered Architect. 4 Page 316 of 608 C. Wherever feasible, the Town Board,the Planning Board and the Board of Appeals may, and are encouraged to, condition approval of proposed developments on sites adjacent to Solar Energy Systems in a manner that will protect access by such Solar Energy System to sufficient sunlight to remain economically feasible over time. D. Issuance of approvals by the Planning Board shall include review pursuant to the State Environmental Quality Review Act [ECL Article 8 and its implementing regulations at 6 NYCRR Part 617("SEQRA")]. E. All Solar Energy Systems shall be designed, erected, and installed in accordance with all applicable codes, regulations, and industry standards as referenced in the NYS Uniform Fire Prevention and Building Code ("Uniform Code"), the NYS Energy Conservation Code (`Energy.Code"), and the Town Code. F. An applicant for a permit for a Solar Energy System that is subject to site plan review shall be required to pay the fees incurred by the Planning Board as provided in section 177-15 or section 177-14 of the Code. § 181-6 Tier 1 Solar Energy Systems. The Solar Energy Systems described in this section are Tier 1 Solar Energy Systems. Tier 1 SoIar Energy Systems are permitted accessory buildings in all zoning districts and shall be exempt from site plan review but shall be subject to the following conditions: A. Roof-Mounted Solar Energy Systems (1) Roof-Mounted Solar Energy Systems shall incorporate, when feasible,the following design requirements (exceptions may be approved by the Building Inspector or the Director of Building Code Enforcement and Land Use Administration): (a) Solar Panels on pitched roofs shall be mounted with a maximum distance of eight (8) inches between the roof surface and the highest edge of the system, shall be installed parallel to the roof surface on which they are mounted or attached and shall not extend higher than the highest point of the roof surface on which they are mounted or attached. (b) Solar Panels on flat roofs shall not extend above the tap of the surrounding parapet, or more than twenty-four (24) inches above the flat surface of the roof, whichever is higher. (c) To reduce glare,all Solar Panels shall have anti-reflective coating(s). 5 Page 317 of 608 (d) All Roof-Mounted Solar Energy Systems must satisfy the height limitations specified for principal and accessory buildings within the zoning district in which the property is located. (2) Roof-Mounted solar Energy Systems shall be exempt from lot coverage requirements. B. Building-Integrated Solar Energy Systems shall be shown on the plans submitted with the building permit application for the building containing the system. C. Ground-Mounted Solar Energy Systems (a) Ground Mounted Solar Energy Systems must satisfy the setback requirements and the height limitations for accessory buildings within the zoning district in which the property is located. (b) In residential districts, Ground-Mounted Solar Energy Systems shall be installed only in rear yards. (c) To reduce glare, all Solar Panels shall have anti-reflective coating(s) D. All Tier 1 Solar Energy Systems shall be installed or erected in such a way as to minimize their appearance from adjacent properties to the extent reasonably practicable. E. Solar Energy Equipment shall be located to the extent reasonably practicable to avoid and/or minimize blocking the views of surrounding properties and shading of properties lying to the north,while still providing adequate Solar Access. §181-7 Tier 2 Solar Energy Systems. Tier 2 Solar Energy Systems are permitted accessory buildings in all zoning districts, shall be exempt from lot coverage requirements but shall be subject to site plan approval. Tier 2 Solar Energy Systems shall adhere to the same standards and requirements for Tier 1 Ground-Mounted Systems in Section 181-5. A. In addition to the requirements for submitting an application for site plan approval or residential site plan approval, applications for site plan approval of Tier 2 Solar Energy Systems shall include the following: (1) Name, address, and contact information of proposed or potential system installer and the owner and/or operator of the Tier 2 Solar Energy System. Such information of the final system installer shall be submitted to the building department prior to the issuance of building permit. (2) Name, address, contact information, and signature of the project applicant, as well as all the property owners, demonstrating their consent to the application and the use of the property for a Tier 2 Solar Energy System. 6 Page 318 of 608 (3) Nameplate Capacity of the Solar Energy System(as expressed in kW or MW). (4) Zoning district designation of the Facility Area. (5) Property lines and physical features,including roads, of the Facility Area. (6) Uses of the parcels that are contiguous to the Facility Area. (7) Proposed changes to the landscape of the Facility Area, including site grading, vegetation clearing and planting, the removal of any large trees, access roads, exterior lighting, signage,fencing,landscaping, and screening vegetation or structures. (8) A one- or three-line electrical diagram detailing the entire Solar Energy System layout, including the number of Solar Panels in each ground-mount array, solar collector installation, associated components, inverters, electrical interconnection methods, and utility meter, with all National Electrical Code compliant disconnects and over current devices. The diagram must describe the location and layout of all Battery Energy Storage System components if applicable and include applicable setback and other bulk and area standards. (9) A preliminary equipment specification sheet that identifies all proposed Solar Panels, system components,mounting systems, racking system details, and inverters that are to be installed. A final equipment specification sheet shall be submitted to the building department prior to the issuance of a building permit. (10)The FEMA designation of the Facility Area. B.Tier 2 Systems shall adhere to the following standards. (1) Tier 2 Solar Energy Systems shall be located to the extent reasonably practicable to avoid and/or minimize blocking the views of surrounding properties and screened to the extent reasonably practicable using architectural features, earth berms, landscaping, or other screening methods that will harmonize with the character of the property and surrounding area. (2) Removal of existing trees larger than 6 inches in diameter at breast height should be minimized to the extent possible. The Planning Board may authorize the removal of more trees than Chapter 207 otherwise would allow or require that the number of replacement trees to be planted on site be less than Chapter 207 otherwise would allow if in the applicant demonstrates to the satisfaction of the Planning Board that such variation from Chapter 207 is necessary in order for the Tier 2 Solar Energy System to perform properly. If fewer than the required number of replacement trees are planted on site, the applicant will make payment to the tree planting fund calculated in accordance with section 207-9 A. (3) To the extent practicable, native perennial vegetation shall be planted and maintained to provide foraging habitat for pollinators in all appropriate areas within the Facility Area 7 Page 319 of 608 and integrated pest management practices shall be utilized to limit pesticide use(including herbicides)for Iong-term operation and site maintenance. § 181-8 Tier 3 Solar Energy Systems. Tier 3 Solar Energy Systems are permitted uses in the following zoning districts only: R-30, R- 50,R-TA,B-R,SB-R,B-MUB and R but shall be subject to site plan approval. A.In addition to the requirements for submitting an application for site plan approval or residential site plan approval, applications for site plan approval of Tier 3 Solar Energy Systems shall include the following: (1) Name, address, and contact information of proposed or potential system installer and the owner and/or operator of the Solar Energy System. Such information of the final system installer shall be submitted to the building department prior to the issuance of building permit. (2) Name, address, contact information, and signature of the project applicant, as well as all the property owners, demonstrating their consent to the application and the use of the property for a Tier 3 Solar Energy System. (3) Nameplate Capacity of the Solar Energy System(as expressed in MW). (4) Zoning district designation of the Facility Area. (5) Property lines and physical features,including roads, of the Facility Area. (6) Uses of the parcels that are contiguous to the Facility Area. (7) Proposed changes to the landscape of the Facility Area, including site grading, vegetation clearing and planting, the removal of any large trees, access roads, exterior lighting, signage,fencing,landscaping, and screening vegetation or structures. (8) A one- or three-line electrical diagram detailing the entire Solar Energy System layout, including the number of Solar Panels in each ground-mount array, solar collector installation, associated components, inverters, electrical interconnection methods, and utility meter, with all National Electrical Code compliant disconnects and over current devices. The diagram must describe the location and layout of all Battery Energy Storage System components if applicable and include applicable setback and other bulk and area standards. (9) A preliminary equipment specification sheet that identifies all proposed Solar Panels, system components, mounting systems, racking system details, and inverters that are to be installed. A final equipment specification sheet shall be submitted to the building department prior to the issuance of a building permit. 8 Page 320 of 608 (10)The FEMA designation of the Facility Area. (11) Erosion and sediment control and storm water management plans prepared in accordance with the provisions of Chapter 95 of the Code. (12)A Property Operation and Maintenance Plan that describes continuing site maintenance, anticipated dual-use, and property upkeep, such as mowing and trimming. (13) Decommissioning Plan [see Appendix 1] signed by the owner and/or operator of the Solar Energy System that addresses the following: [1] The time required to decommission and remove the Solar Energy System and any ancillary structures. [2] The time required to repair any damage caused to the Facility Area by the installation and removal of the Solar Energy System. [3] The cost of decommissioning and removing the Solar Energy System, as well as all necessary site remediation or restoration. If the owner or operator of a Solar Energy System changes or there is a change in ownership of the Facility Area, the site plan approval shall remain in effect, provided that the successor owner or operator assumes in writing all obligations of the decommissioning plan.A new owner or operator of a Solar Energy System shall notify the building department of such change in ownership or operator within 30 days of the ownership change. B. Prior to the issuance of a building permit, a decommissioning security deposit shall be made with the Town Clerk in the form of cash, bond, or other form of security reasonably acceptable to the Attorney for the Town in an amount sufficient to ensure the good faith performance of the terms and conditions of the site plan approval. C. The amount of the bond or security shall be 115%of the cost of removal and site restoration for the Tier 3 Solar Energy System and shall be reviewed every 5 years and updated as needed to reflect any changes (due to inflation or other cost changes).The decommissioning amount shall be reduced by the amount of the estimated salvage value of the Solar Energy System. The Building Inspector, the Town Engineer or the Director of Buildings and Land Use Administration may require an estimate of such costs signed and sealed by an engineer licensed by the State of New York. The decommissioning security deposit shall remain in full force and effect until restoration of the property as set forth in the decommissioning plan is completed. 9 Page 321 of 608 D. The Planning Board may issue site plan approval for a Tier 3 Solar Energy System only after it finds that all the following standards and conditions have been satisfied: (1)All utility lines located outside of the Facility Area are designed to be placed underground to the extent feasible and as permitted by the serving utility, with the exception of the main service connection at the utility company right-of-way and any new interconnection equipment,including without limitation any poles,with new easements and right-of-way. (2)Vehicular paths within the Facility Area are designed in compliance with Uniform Code requirements to ensure emergency access, while minimizing the extent of impervious materials and soil compaction. E. No signage or graphic content shall be displayed on the Solar Energy Systems except the manufacturer's name, equipment specification information, safety information, and 24-hour emergency contact information.Such information shall be depicted within an area that is no more than 8 square feet in size. F. Disconnect and other emergency shutoff information shall be displayed clearly on a light reflective surface in a manner that complies with the National Electric Code (NEC), A clearly visible warning sign concerning voltage shall be placed at the base of all pad- mounted transformers and substations. G. All Solar Panels shall have anti-reflective coating(s). H. Lighting of Tier 3 Solar Energy Systems shall be limited to what is minimally needed for safety and operational purposes and shall be reasonably shielded and downcast from abutting properties. I. The property on which a Tier 3 Solar Energy System is proposed shall meet the minimum lot size requirements of the zoning district in which the property is located. J. A Tier 3 Solar Energy System shall comply with the setback and lot coverage requirements for principal structures in the zoning district in which the property is located. Fencing, collection lines, access roads and landscaping may occur within such setbacks. K. All mechanical equipment, including any structure for Battery Energy Storage System components, shall be enclosed by a 7-foot-high fence with a self-locking gate to prevent unauthorized access. L. A Tier 3 Solar Energy System on a parcel less than 10 acres shall be located to the extent reasonably practicable to avoid and/or minimize blocking the views of surrounding properties and screened to the extent reasonably practicable using architectural features, earth berms, landscaping, or other screening methods that will harmonize with the character of the property and surrounding area. M.A Tier 3 Solar Energy Systems on a parcel larger than 10 acres shall be required to: 10 Page 322 of 608 (1) Conduct a visual assessment of the visual impacts of the Solar Energy System on public roadways and adjacent properties. At a minimum, a line-of-sight profile analysis shall be provided.Depending upon the scope and potential significance of the visual impacts, additional impact analyses, including for example a digital viewshed report, may be required to submitted by the applicant. (2) Submit a screening and landscaping plan that shows measures to screen views of Solar Panels and Solar Energy Equipment from public roadways and adjacent properties to the extent reasonably practical through landscaping,grading,or other means. (i) The screening and landscaping plan shall specify the locations, elevations, height, plant species, and/or materials that will comprise the structures, landscaping, and/or grading used to screen and/or mitigate any adverse aesthetic effects of the system, following the applicable rules and standards established by the Town. (ii) The Planning Board may elect to waive certain screening and landscaping requirements in select locations based on an applicant's demonstration of non-impact or impact mitigation on adjacent parcels. N. Removal of existing trees larger than 6 inches in diameter at breast height should be minimized to the extent possible. The Planning Board may authorize the removal of more trees than Chapter 207 otherwise would allow or require that the number of replacement trees to be planted on site be less than Chapter 207 otherwise would allow if in the applicant demonstrates to the satisfaction of the Planning Board that such variation from Chapter 207 is necessary in order for the Tier 2 Solar Energy System to perform properly. If fewer than the required number of replacement trees are planted on site, the applicant will make payment to the tree planting fund calculated in accordance with section 207-9 A. O. Owners of a Tier 3 Solar Energy System shall develop, implement, and maintain native vegetation to the extent practicable pursuant to a vegetation management plan by providing Native Perennial Vegetation and foraging habitat beneficial to game birds, songbirds, and Pollinators. To the extent practicable, when establishing perennial vegetation and beneficial foraging habitat, the owners shall use native plant species and seed mixes and seed all appropriate areas within the Facility Area. P. To the extent practicable, native perennial vegetation shall be planted and maintained to provide foraging habitat for pollinators in all appropriate areas within the Facility Area and integrated pest management practices shall be utilized to limit pesticide use(including herbicides)for long-term operation and site maintenance. Q. A Tier 3 Solar Energy System may not exceed 15 feet in height. 11 Page 323 of 608 §181-9 Tier 4 Solar Energy Systems. All Tier 4 Solar Energy Systems are permitted uses in the following zoning districts only: LI and R and are subject to the site plan approval. A. In addition to the requirements for submitting an application for site plan approval, applications for site plan approval of a Tier 4 Solar Energy System shall follow the same application procedure as for a Tier 3 Solar Energy System. §181-10 Safety. A. Solar Energy Systems and Solar Energy Equipment shall be certified under the applicable electrical and/or building codes as required. B. Solar Energy Systems shall be maintained in good working order and in accordance with industry standards. Site access shall be maintained, including snow removal at a level acceptable to the Town of Mamaroneck Fire Department and,if a Tier 3 or a Tier 4 Solar Energy System is located in an ambulance district,the Town of Mamaroneck Ambulance District. C. If a Battery Energy Storage System is included as part of the Solar Energy System, it shall meet the requirements of any applicable fire prevention and building code when in use and, when no longer used, shall be disposed of in accordance with all applicable laws and regulations. D. To facilitate access to the Facility Area by local first responders, an emergency key box or similar device shall be installed. The type of box and its location shall comply with Chapter 91 of the Code. § 181-11 Abandonment of Approval. A.Site plan approval for a Solar Energy System shall expire if a building permit therefor is not obtained within 36 months after the approval is given. If a building permit is obtained within 36 months after the approval is given but construction is not completed within 12 months after the building permit is issued,the applicant shall be allowed to request two 6-month extensions to complete construction. Approval of a request to extend the time to complete construction shall not be unreasonably withheld. If the owner and/or operator fails to perform substantial construction before the building permit or the last extension thereof expires, the site plan approval shall expire. B. If a Solar Energy System ceases to generate electricity on a continuous basis for twelve consecutive months, the Town may instruct the owner and/or operator of the Solar Energy System to implement the decommissioning plan. The decommissioning plan must be completed within 12 months of notification. 12 Page 324 of 608 C. If the owner and/or operator fails to comply with decommissioning after being instructed to do so, the Town may utilize the decommissioning security deposit to remove the Solar Energy System and restore the Facility Area in accordance with the decommissioning plan. § 181-12 Enforcement. Any violation of this Solar Energy Law shall be subject to the same enforcement procedures, including the civil penalties,provided for violating the Town's zoning or land use laws. Appendix 1:Example Decommissioning Plan Date:IDatej Decommissioning Plan for[Solar Project NameL located at[Solar Project Addressl Prepared and submitted by[Solar Developer Name',the owner of[Solar Farm Namej The [Solar Developer Namej presents this decommissioning plan for [Solar Project Namej (the "Facility"). System decommissioning shall be required as a result of any of the following conditions: 1.The land lease—if any—ends,unless the project owner has acquired the land. 2. The Solar Energy System ceases to generate electricity on a continuous basis for 12 months. 3. The Solar Energy System is damaged and will not be repaired or replaced. If any of the above conditions are met, and upon instruction from the Town, [Solar Developer Name[ shall implement this decommissioning plan. System decommissioning and removal, as well as all necessary site restoration or remediation activities, shall be completed within 12 months. The owner of the land on which the Facility was installed or erected shall restore the property to its condition as it existed before the Facility was installed or erected, pursuant to which shall include the following: 1. Removal of all operator-owned equipment, concrete, conduits, structures, fencing, and foundations located less than 36-inches below the soil surface. 2. Removal of any solid and hazardous waste caused by the Facility in accordance with local, state,and federal waste disposal regulations. 3. Removal of all graveled areas and access roads unless the landowner requests in writing for it to remain. An appendix is included in this plan to provide a project schedule detailing a breakdown of tasks required for the decommissioning removal of the system,including: 1. Time required to decommission and remove the system and any ancillary structures. 2.Time required to repair any damage caused to the property by the installation and removal of the system. 13 Page 325 of 608 The cost of system decommissioning and removal, as well as all necessary site remediation and restoration activities, is estimated to be $(XXXJ as of the date and time this application is filed. A decommissioning security has been executed in the amount of 115% of the cost of system decommissioning,removal,and site restoration. This cost estimate and decommissioning surety may be revisited every 5 years and updated as needed to account for inflation or other cost changes. The owner of 'the Facility, currently [Solar Developer Name[, is responsible for this decommissioning. Facility Owner Signature: - - Date: Section 3—Amendment of an Existing Section of the Code of the Town of Mamaroneck Section 240-21 C. of the Code of the Town of Mamaroneck is amended to add the following new paragraphs (9), (10)and(11): §240-21 One-Family Residence Districts:R-50,R-30,R-20,R-15,R-10 and R-7.5 C. Accessory Uses (when located on the same lot with the principal uses to which they are accessory). (9) Tier 1 Solar Energy Systems subject to Chapter 181,Solar Energy. (10) Tier 2 Solar Energy Systems subject to Chapter 181,Solar Energy. (11) In R 30 and R-50 zoning districts only, Tier 3 Solar Energy Systems subject to Chapter 181, Solar Energy. Section 4—Amendment of an Existin Section of the Code of the Town of Mamaroneck Section 240-21.1 C. of the Code of the Town of Mamaroneck is amended to add the following new paragraphs(10), (11), (12 and(13): §240-21.1 Recreation District:R C. Accessory Uses (when located on the same lot with the principal uses to which they are accessory). (10) Tier 1 Solar Energy Systems subject to Chapter 181,Solar Energy. (11) Tier 2 Solar Energy Systems subject to Chapter 181,Solar Energy. 14 Page 326 of 608 (12) Tier 3 Solar Energy Systems subject to Chapter 181,Solar Energy. (13) Tier 4 Solar Energy Systems subject to Chapter 181,Solar Energy. Section 5—Amendment of an Existing Section of the Code of the Town of Mamaroneck Section 240-25 of the Code of the Town of Mamaroneck is amended to add the following new subsection D: §240-25 Business-Mixed Use Business District:B-MUB D.Accessory Uses (when located on the same lot with the principal uses to which they are accessory). (1) Tier 1 Solar Energy Systems subject to Chapter 181,Solar Energy. (2) Tier 2 Solar Energy Systems subject to Chapter 181,Solar Energy. (3) Tier 3 Solar Energy Systems subject to Chapter 181,Solar Energy. Existing subsections D.,E.,F and G.are re-lettered E.,F.,G,and H,respectively. Section 6—Amendment of an Existint.Section of the Code of the Town of Mamaroneck Section 240-27 C. of the Code of the Town of Mamaroneck is amended to add the following new paragraph(3): §240-27 Tower Apartment District:R-TA C. Accessory Uses(when located on the same lot with the principal uses to which they are accessory). (3) Tier 3 Solar Energy Systems subject to Chapter 181,Solar Energy. Section 7—Amendment of an Existing Section of the Code of the Town of Mamaroneck Section 240-30 D. of the Code of the Town of Mamaroneck is amended to add the following new paragraphs (4), (5)and(6): §240-30 Business-Residential District B-R D.Accessory Uses (when located on the same lot with the principal uses to which they are accessory). 15 Page 327 of 608 (4) Tier 1 Solar Energy Systems subject to Chapter 181,Solar Energy. (5) Tier 2 Solar Energy Systems subject to Chapter 181,Solar Energy. (6) Tier 3 Solar Energy Systems subject to Chapter 181,Solar Energy. Section 8—Amendment of an Existin:= Section of the Code of the Town of Mamaroneck Section 240-31 of the Code of the Town of Mamaroneck is renamed Service Business-Residential District:SB-R and subsection C.is amended to add the following new paragraphs(4), (5)and(6): §240-31 Service Business-Residential District:B-R C.Accessory Uses (when located on the same lot with the principal uses to which they are accessory). (4) Tier 1 Solar Energy Systems subject to Chapter 181,Solar Energy. (5) Tier 2 Solar Energy Systems subject to Chapter 181, Solar Energy. (6) Tier 3 Solar Energy Systems subject to Chapter 181,Solar Energy. Section 9—Amendment of an Existing Section of the Code of the Town of Mamaroneck Section 240-32 C. of the Code of the Town of Mamaroneck is repeated, and the following is substituted in its place: §240-32 Light Industrial:LI C. Accessory Uses (when located on the same lot with the principal uses to which they are accessory). (1) The same as§240-31, above (2) Tier 1 Solar Energy Systems subject to Chapter 181,Solar Energy. (3) Tier 2 Solar Energy Systems subject to Chapter 181,Solar Energy. (4) Tier 3 Solar Energy Systems subject to Chapter 181,Solar Energy. (5) Tier 4 Solar Energy Systems subject to Chapter 181,Solar Energy. Section 10—Amendment of an Existing Section of the Code of the Town of Mamaroneck Section 240-52 A. of the Code of the Town of Mamaroneck is repeated, and the following is substituted in its place: 16 Page 328 of 608 The yard requirements of this chapter shall not be deemed to prohibit any necessary retaining wall nor to prohibit any fence or wall, provided that in any residence district such fence or wall shall not exceed four feet in height in any required front yard and/or five feet in height in any required side or rear yard, except for fences or walls surrounding a Tier 3 Solar System (defined in Chapter 181) which can be as high as seven feet in height. For the purposes of this chapter, the height of any retaining wall shall be included in the computation of the height of a wall or fence placed on top of or above such retaining wall or at a distance of four feet or less horizontally from the retaining wall, in determining whether or not a wall or fence meets the heights restrictions of this provision. Section 11 -Severability: Should any provision of this Local Law be declared invalid or unconstitutional by any court of competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any other provisions of this Local Law, which may be implemented without the invalid or unconstitutional provisions. Section 12-Effective Date: This Local Law shall become effective upon filing with the Secretary of State. January 31, 2025 17 Page 329 of 608 �. �it4. o �a aPTown of Mamaroneck z Town Center I- LADED 1661 • 740 West Boston Post Road, Mamaroneck, NY 10543-3353 REPORT AND RECOMMENDATION OF THE TOWN OF MAMARONECK PLANNING BOARD ON THE TOWN BOARD'S PROPOSED SOLAR ENERGY LAW The following is submitted on behalf of the Town of Mamaroneck Planning Board, copied on this message: At the March 12, 2025 meeting of the Town Planning Board, the Board discussed the referral made by the Town Attorney on February 7, 2025 regarding the proposed solar energy law. In accordance with section 240-92.B of the Mamaroneck Town Code, below is the Planning Board's report: 1. The Planning Board is in favor of the Town updating its solar energy law to reflect current requirements and best practices. 2. The Planning Board recommends that prior to opening a public hearing, the proposed law be timely referred to the Westchester County Planning Board for review and comment. 3. The Planning Board asserts that there are Town employees or departments other than the Planning Board with greater understanding of the relevant technical requirements and recommends that the Planning Board be granted jurisdiction only if the proposed Solar Energy System is an integral element of a commercial or residential site plan application submitted for Planning Board approval. 4. The Planning Board expressed specific concern about proposed Sec. 181-5.0 which states: "Whenever feasible, ... the Planning Board ... [is]encouraged to condition approval of proposed developments on sites adjacent to Solar Energy Systems in a manner that will protect access by such Solar Energy System to sufficient sunlight to remain economically feasible over time" Planning Board members stated that this language lacks clarity with respect to the term "feasible" and gives rise to potential legal exposure associated with depriving a subset of property owners (those adjacent to Solar Energy Systems) of rights enjoyed by owners of properties that are not adjacent to Solar Energy Systems. Specifically, Planning Board members expressed concern about imposing restrictions on the same subset of property owners which would limit the height of structures below what would otherwise be permitted as-of-right. There was also concern expressed about how this provision would relate to trees on sites adjacent to Solar Energy Systems. 5. Planning Board members recommended that in each instance where the proposed legislation references "site plan", it should be specified whether it is for residential site plan, commercial site plan, or both. 6. Board members observed that in proposed Sec. 181-8.N there is an inadvertent reference to a Type 2 Solar Energy Facility where it should be Type 3. Page 330 of 608 Respectfully submitted by Lisa Hochman, counsel to the Planning Board Page 331 of 608 �. 4.it4. o � Pza Town of Mamaroneck Town Center I- LADED 1661 • 740 West Boston Post Road, Mamaroneck, NY 10543-3353 Below is an email drafted by Ralph Engel Re: the proposed amendment to the zoning ordinance. This is on the agenda to be discussed at the March 12th Planning Board meeting. On Mar 2, 2025, at 4:33 PM, Ralph <engelesq@gmail.com> wrote: Liz, As you know, the last item on the March PB agenda is a discussion of the above, potentially to be followed, very rapidly unless the PB, possibly via our new liaison, Robin, can get an extension from the TB, by a report by the PB to the TB (see Bill Maker's 1/31/25 memo to Meredith and to Allison). Below are my comments based upon my once-over review of the above (the best I can do at present): 1. On page 4, in Section 181-4, I suggest that the following wording should be added to the start of paragraph B, to clarify that 181-4B. overrides 181-4A.: "Anything in paragraph A. of this section to the contrary notwithstanding, " 2. On page 5, in Section 181-5C., the language seems to me to limit what owners of adjacent sites may do, if those sites are to be developed, as to, among other things, locating any building(s) and any trees on the adjacent site. For example, the owner of the adjacent site might be precluded by that paragraph from planting trees on his/her property, since trees may grow and, "over time", may interfere with "access by such Solar Energy System to sufficient sunlight to remain economically feasible over time." This is the opposite of the position the TB took as to the relative rights of adjacent landowners when it enacted the Tree Law not long ago. Furthermore, what does "economically feasible over time" mean, and how is the PB to determine same? 3. On that same page, in the introductory paragraph to Section 181-6, I suggest that the words "or uses" are missing after "buildings" in the second line. 4. In 181-6 A. (1) (c), and this also appears elsewhere, glare depends upon where the observer happens to be. Solar panels might glare significantly if one happens to be standing in front of them, or across the street, or on the street, or primarily, or exclusively, at certain times of day during certain seasons of the year. Each of us has no doubt been bothered by glare from the sun bouncing off cars, or cars' windows. The language provides no standard, and it provides no direction as to the extent glare is to be reduced (many if not most solar panels glare because the sun hits them (which is the whole point) and is reflected; there are no doubt several types of "anti-reflective coating(s)", which reduce glare to varying degrees, but the paragraph says nothing about the extent to which the glare is to be reduced. 5. On page 6, in paragraph B, the building rarely contains the system. I suggest that other wording is appropriate. 6. Please see paragraph C.(c) on that page for another reference to "glare." Page 332 of 608 7. In paragraph E on that page, I suggest that the TB wants to "minimize blocking the views from surrounding properties", not, as written, "the views of surrounding properties". Akin to "glare", this comes up more than once in the proposed new law. 8. In 181-7 A., the proposed law provides that: "In addition to the requirements for submitting an application for site plan approval or residential site plan approval..." but then, in the very same paragraph, only refers to "site plan approval", which at least suggests that it does not apply to "residential site plan approval". This wording issue also appears later on in the proposed new law. 9. In paragraph A. (1) near the bottom of that page, I suggest that the word "a" is missing from the end of the penultimate line. 10. In paragraph (8) on page 7, in the penultimate line, I suggest that the word "include" should be replaced by the words "comply with". 11. In paragraph B. (1) on that page, once again the language says minimizing "blocking the views of surrounding properties" whereas, I suggest, it should say "blocking the views from surrounding properties". 12. In paragraph 181-8 A., on page 8, again the language first refers to "site plan approval or residential site plan approval" but then, in the same sentence, only to "site plan approval". 13. In paragraph A. (1) on that page, in the penultimate line, I suggest that the word "a" is missing before the word "building". 14. Please see my comment #10 above as to paragraph A. (8) on page 8. 15. In paragraph A. (13), on page 9, who makes those determinations? Is the PB, at the applicant's expense, to hire an expert to do so? Is it simply to agree with whatever the applicant says? 16. In that same paragraph, in the introductory language, the Decommissioning Plan" is to be "signed by the owner and/or operator" of the system. The next (unnumbered) paragraph provides that if the owner or operator changes, "the site plan approval [note no reference to residential site plan approval] shall remain in effect, provided that the successor owner or operator assumes in writing all obligations of the decommissioning plan." The successor "shall notify the building department of such change in ownership or operator within 30 days of the ownership change." What if the successor doesn't do so, or doesn't do so timely? The 30 days run from "the ownership change", so that, if it's only the operator that changes, the time period never runs. 17. In paragraph C. on page 9, the cost of removal "...shall be reviewed every 5 years and updated, as needed...." By whom? At whose expense? What if the Town and the owner or operator disagree? What does "as needed" mean in this context? 18. Although the section deals with site plan approval as well as residential site plan approval, paragraph D. on page 10 only deals with site plan approval. Is that on purpose? 19. In paragraph D. (1), on page 10, why are utility lines "designed to be placed underground" instead of being required to be placed underground? Page 333 of 608 20. In paragraph E, which is apparently designed to limit signage, why is that limit "...,no more than 8 square feet in size"? That's a very large sign. 21. In paragraph F on that page, why is there no limit to the size of the sign required by that paragraph? 22. Paragraph G on that page again refers to "anti-reflective coating(s)." 23. Paragraph L on that page refers to "a parcel less than 10 acres", whereas paragraph M refers to "a parcel larger than 10 acres..." Neither paragraph, however, covers a parcel that is 10 acres in size. 24. Page 11 refers to Tier 3 systems, but, for some reason, the reference in paragraph N. on that page refers to Tier 2 systems. I suggest that that may be incorrect. 25. Paragraph Q. on that page limits the height of Tier 3 systems to 15 feet. Measured from where? 26. The sections on Tier 1, Tier 2 and Tier 3 systems cover the deconstruction cost deposit, but I find no mention of it in section 1891-9 on page 12. Why? 27. Section 181-11 A. deals with the expiration of"site plan approval" for solar energy systems, but does not also cover "residential site plan approvals". Why are the residential ones, as to solar energy systems, not subject to the same time limit? 28. The same paragraph permits an applicant to request two six-month extensions. From whom? What standard covers issuing, or not issuing, such extensions? 29. Section 181-11 does not deal with what happens if the deposit is insufficient, nor does it deal with what happens to any left-over funds. What if the owner or operator, whoever is on-the-hook, has no other assets, such as because it is a single- purpose LLC? 30. In Appendix 1, on pages 13 and 14, why are paragraph numbers 1 and 2 used three times, and paragraph 3 twice? 31. In the third line on page 14, I suggest that the word "deposit" is missing after the word "security" in the third line. 32. In the penultimate line above the signature line on that page, if the Owner is responsible for the decommissioning, why does the wording within the brackets read: "Solar Developer Name"? Please pardon the typos. This is the best I can do at the moment. There may well be more, and/or other, points to consider raising, but I leave those to the rest of the members of the PB, and to Lisa. Ralph M. Engel engelesq@gmail.com Page 334 of 608 c m Town of Mamaroneck Town Center FOUNDED 1661 740 West Boston Post Road, Mamaroneck,NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator Re: Flood Mitigation Update Date: April 2, 2025 Consultant "H2M Engineers" and the Engineering Depatlinent staff will provide an update on the Town's continued efforts related to flood mitigation and further design of storm sewer improvements, as identified through the 2024 Comprehensive Drainage Evaluation project. A brief presentation will outline the design development process to be followed through the 2025 calendar year. Time will be provided for response to questions raised by those in attendance. Page 335 of 608 o u `" m Town of Mamaroneck if X Town Center FOUNDED 1661 740 West Boston Post Road, Mamaroneck, NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator CC: Tracy Yogman, Town Comptroller Re: Fire Claims 4-2-25 Date: April 2, 2025 Action Requested: Resolved that the Board of Fire Commissioners hereby approves the attached list of fire claims. Page 336 of 608 u_rt1;' 'rn Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 tyogman@townofmamaroneckNY.org Date: April 2, 2025 To: Meredith Robson, Town Administrator From: Tracy Yogman, Town Comptroller Subject: Fire Claims 4-2-25 General: Attached is the list of fire claims for approval. Attachment/s: FIRE CLAIMS-4-2-25 Page 337 of 608 TOWN OF MAMARONECK FROM: TRACY YOGMAN-TOWN COMPTROLLER TT RE: Fire Claims Date April 02,2025 The following Town of Mamaroneck Fire Depaitinent claims have been certified by Chief Alex Rapp and submitted to the Comptroller's Office for payment: VENDOR DESCRIPTION AMOUNT Fire uniform pins,EMS bags,cleaning rags&towels, Marching Band gloves,bathroom brushes&holder,sheet rock Amazon.Com screws,ID covers $ 599.25 AAA Emergency Supplies Masks repair $ 617.89 Chatsworth Cleaners Uniform maintenance-Feb 2025 $ 47.99 Grainger Trash bags for building $ 41.79 Morris-Croker LLC Gloves $ 109.95 Ready Refresh Water Cooler rental 1/19-2/28/25 $ 195.96 Sound Shore Pest Control Exterminating services 2/25/25 $ 70.00 Town of Mam'k Fire Dept March Dept Drill supplies $ 161.43 Tony's Nursery,Inc. Propane for grill $ 33.99 United Door Garage door repair $ 545.00 Verizon Fire HQ service 3/10-4/9/25 $ 296.12 Total $ 2,719.37 Page 338 of 608 10 0 ul 1 rri Town of Mamaroneck in # x Town Center FOUNDED 1661 i 740 West Boston Post Road, Mamaroneck, NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator CC: Tracy Yogman, Town Comptroller Re: 2024 Town Justice Court Audit Date: April 2, 2025 Attached is a memo from Town Comptroller, Tracy Yogman, regarding the 2024 Justice Court Statements. The auditors from EFPR Group will attend the meeting to provide an overview and any questions the Board may have. Action Requested: Resolved that the Town Board acknowledges the completion of the 2024 audit report for the Town of Mamaroneck Justice Court and has reviewed and accepted the report as presented. Page 339 of 608 u_r "v t; rn Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 tyogman@townofmamaroneckNY.org Date: April 2, 2025 To: Meredith Robson, Town Administrator From: Tracy Yogman, Town Comptroller Subject: 2024 Town Justice Court Audit General: The Uniform Justice Court Act requires that each year town and village justices must provide their records and dockets to be examined and audited. The Town Justices of the Town of Mamaroneck have provided their records, and EFPR Group, the Town's auditors, have conducted an audit of the records, which is attached for your review. Another requirement of the law is a resolution of the Town Board to acknowledge that the examination and the audit have been conducted. Attachment/s: 2024 Town Justice Court Statements Page 340 of 608 TOWN OF MAMARONECK, NEW YORK Town Justice Court Statement of Cash Receipts, Cash Disbursements and Cash Balances December 31, 2024 Page 341 of 608 TOWN OF MAMARONECK, NEW YORK Table of Contents Page Independent Auditors' Report 1 - 2 Statement of Cash Receipts, Cash Disbursements and Cash Balances 3 Note to Financial Statement 4 Page 342 of 608 EFPRGROUPCPAS Certified Public Accountants 6390 Main Street,Suite 200 Williar 5ville,New York 14221 a 716.634.0700 TF 800.546.7556 INDEPENDENT AUDITORS' REPORT w EFPRadvisory.com The Honorable Supervisor and Town Board Town of Mamaroneck,New York Report on the Audit of the Financial Statements Opinion We have audited the accompanying cash basis statement of cash receipts, cash disbursements, and cash balances of the Town Justice Court of the Town of Mamaroneck, New York (the Court), as of and for the year ended December 31, 2024, and the related note to financial statement, which collectively comprise the Court's financial statement as listed in the table of contents. In our opinion, the financial statement referred to above presents fairly, in all material respects, the cash receipts, cash disbursements and cash balances of the Court as of December 31, 2024 and the respective changes in cash basis financial position for the year then ended in accordance with the cash basis of accounting described in the note to financial statement. Basis for Opinion We conducted our audit in accordance with auditing standards generally accepted in the United States of America(GAAS). Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Court and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Emphasis of Matter-Basis of Accounting We draw attention to the note to financial statement, which describes the basis of accounting. The financial statement is prepared on the cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to that matter. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statement in accordance with the cash basis of accounting described in the note to the financial statements, and determining that the cash basis of accounting is an acceptable basis for the preparation of the financial statement in the circumstances. Management is responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statement that are free from material misstatement, whether due to fraud or error. Page 343 of 608 Auditors' Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statement. In performing an audit in accordance with GAAS, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statement, whether due to fraud or error,and design and perform audit procedures responsive to those risks. Such procedures include examining,on a test basis,evidence regarding the amounts and disclosures in the financial statement. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Court's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statement. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Court's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding,among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit. Williamsville,New York ,2025 2 Page 344 of 608 TOWN OF MAMARONECK, NEW YORK Town Justice Court Statement of Cash Receipts, Cash Disbursements and Cash Balances Year ended December 31, 2024 Justice Justice Brescia Meister Joint Fine Fine Bail Account Account Account Cash receipts: Bail $ - - 2,000 Fines, fees and other 95,272 141,167 - Total cash receipts 95,272 141,167 2,000 Cash disbursements: Remittances to Town of Mamaroneck 98,793 142,167 - Bail refund - - 14,550 Total cash disbursements 98,793 142,167 14,550 Net change in cash balances (3,521) (1,000) (12,550) Cash balances at beginning of year 6,865 11,265 16,675 Cash balances at end of year $ 3,344 10,265 4,125 Cash balances represented by: Amounts due to Town- December dispositions 3,344 10,265 - Undisposed cases - - 4,125 Total cash balances- December 31, 2024 $ 3,344 10,265 4,125 See accompanying note to financial statement. 3 Page 345 of 608 TOWN OF MAMARONECK, NEW YORK Town Justice Court Note to Financial Statement December 31, 2024 Summary of Significant Accounting Policies (a) Basis of Accounting This financial statement was prepared on the cash basis of accounting in accordance with the accounting principles prescribed in the New York State Handbook for Town and Village Justices, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. (b) Deposits and Risk Disclosures Cash and equivalents consist of funds deposited in demand deposit accounts, time deposit accounts and certificates of deposit with original maturities of less than three months. The Town Justice Court's deposits and investment policies follow the Town of Mamaroneck, New York's (the Town) policies. The Town's investment policies are governed by New York State (the State) statutes. The Town has adopted its own written investment policy which provides for the deposit of funds in Federal Deposit Insurance Corporation(FDIC) insured commercial banks or trust companies located within the State. The Town is authorized to use demand deposit accounts, time deposit accounts and certificates of deposit. Permissible investments include obligations of the U.S. Treasury, U.S. Agencies and obligations of the State or its political divisions, and accordingly, the Town's policy provides for no credit risk on investments. Collateral is required for demand deposit accounts, time deposit accounts and certificates of deposit at 100% of all deposits not covered by Federal deposit insurance.. The Town has entered into custodial agreements with the various banks which hold their deposits. These agreements authorize the obligations that may be pledged as collateral. Such obligations include, among other instruments, obligations of the United States and its agencies and obligations of the State and its municipal and school district subdivisions. Custodial credit risk is the risk that in the event of a bank failure, the Town's deposits may not be returned to it. Governmental Accounting Standards Board Statement No.40 directs that deposits be disclosed as exposed to custodial credit risk if they are not covered by depository insurance and the deposits are either uncollateralized, collateralized by securities held by the pledging financial institution or collateralized by securities held by the pledging financial institution's trust department but not in the Town's name. The Town's aggregate bank balances are covered by FDIC insurance at December 31, 2024. The Town was invested only in the above mentioned obligations and, accordingly, was not exposed to any interest rate or credit risk. 4 Page 346 of 608 c m Town of Mamaroneck Town Center FOUNDED 1661 740 West Boston Post Road, Mamaroneck,NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator CC: Tracy Yogman, Town Comptroller Re: 2024 Financial Audit by EFPR Group Date: April 2, 2025 Attached is a memo from Town Comptroller, Tracy Yogman regarding the 2024 Financial Audit. The auditors from EFPR Group will attend the meeting to provide an overview and answer any questions the Board may have. Action Requested: Resolved that the Town Board hereby accepts the Town of Mamaroneck, New York Comprehensive Financial Report for the Fiscal Year ended December 31,2024. Page 347 of 608 v "v t; ' Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 tyogman@townofmamaroneckNY.org Date: April 2, 2025 To: Meredith Robson, Town Administrator From: Tracy Yogman, Town Comptroller Subject: 2024 Financial Audit by EFPR Group General: Attached is the Town of Mamaroneck New York Annual Comprehensive Financial Report for the fiscal year ending December 31, 2024. This is the first year that this comprehensive report is issued in compliance with the Government Finance Officer's Association (GFOA) guidelines. We will be submitting this report to the GFOA for the Certificate of Achievement in Excellence in Financial Reporting Program (COA). This report goes beyond the minimum requirements of generally accepted accounting principles that evidence the transparency and full disclosure of the Town's finances and provides information necessary to assess the Town's financial health. Thomas Smith from EFPR Group will be attending the work session and public session to review the documents with the Town Board. Attachment/s: 2024 Town of Mamaroneck Revised Draft FS 2024 Page 348 of 608 TOWN OF MAMARONECK, NEW YORK Annual Comprehensive Financial Report December 31, 2024 Page 349 of 608 TOWN OF MAMARONECK,NEW YORK Table of Contents Page INTRODUCTORY SECTION Principal Officials Organization Chart ii Letter of Transmittal iii - viii FINANCIAL SECTION Independent Auditors' Report 1 - 4 Management's Discussion and Analysis 5 - 13 Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Position 14 Statement of Activities 15 Governmental Fund Financial Statements: Balance Sheet- Governmental Funds 16 Reconciliation of the Balance Sheet - Governmental Funds to the Statement of Net Position 17 Statement of Revenue,Expenditures and Changes in Fund Balances - Governmental Funds 18 Reconciliation of the Statement of Revenue, Expenditures and Changes in Fund Balances - Governmental Funds to the Statement of Activities 19 Fiduciary Fund: Statement of Fiduciary Net Position- Custodial Fund 20 Statement of Changes in Fiduciary Net Position- Custodial Fund 21 Notes to Financial Statements 22 - 58 Required Supplementary Information: Schedule of Revenue,Expenditures and Changes in Fund Balance - Budget and Actual - General Fund 59 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget and Actual -Town Outside Village Fund 60 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget and Actual - Special Districts Fund 61 Schedule of Revenue, Expenditures and Changes in Fund Balance -Budget and Actual - Highway Fund 62 Schedule of Changes in the Town's Total OPEB Liability and Related Ratios 63 Schedule of Changes in the Town's LOSAP Liability and Related Ratios 64 Schedule of the Town's Proportionate Share of the Net Pension Asset/Liability 65 Schedule of the Town's Pension Contributions 66 Page 350 of 608 TOWN OF MAMARONECK,NEW YORK Table of Contents, Continued Page Other Supplementary Information: Combining Balance Sheet - Special District Fund 67 Combining Statement of Revenue, Expenditures and Changes in Fund Balances - Special Districts Fund 68 Combining Balance Sheet -Nonmajor Governmental Funds 69 Combining Statement of Revenue,Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds 70 General Fund: Comparative Balance Sheet 71 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 72 Town Outside Villages: Comparative Balance Sheet 73 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 74 Highway Fund: Comparative Balance Sheet 75 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 76 Capital Projects Fund: Comparative Balance Sheet 77 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 78 Project-Length Schedule 79 - 80 Water District Fund: Comparative Balance Sheet 81 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 82 Schedule of Revenue,Expenditures and Changes in Fund Balance- Budget and Actual 83 Sewer District Fund: Comparative Balance Sheet 84 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 85 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget and Actual 86 Page 351 of 608 TOWN OF MAMARONECK, NEW YORK Table of Contents, Continued Page Other Supplementary Information, Continued: Street Lighting District Fund: Comparative Balance Sheet 87 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 88 Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget and Actual 89 Refuse and Garbage District Fund: Comparative Balance Sheet 90 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 91 Schedule of Revenue,Expenditures and Changes in Fund Balance - Budget and Actual 92 Ambulance District Fund: Comparative Balance Sheet 93 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 94 Schedule of Revenue,Expenditures and Changes in Fund Balance - Budget and Actual 95 Fire Protection District Fund: Comparative Balance Sheet 96 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 97 Schedule of Revenue,Expenditures and Changes in Fund Balance - Budget and Actual 98 Tri-Municipal Cable T.V. Fund: Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 99 Debt Service Fund: Comparative Balance Sheet 100 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 101 Schedule of Revenue, Expenditures and Changes in Fund Balance -Budget and Actual 102 Section 8 Housing Assistance Fund: Comparative Balance Sheet 103 Comparative Statement of Revenue, Expenditures and Changes in Fund Balances 104 Page 352 of 608 TOWN OF MAMARONECK,NEW YORK Table of Contents, Continued Page STATISTICAL SECTION Financial Trends: Net Position by Component - Last Ten Fiscal Years 105 Changes in Net Position- Last Ten Fiscal Years 106 Fund Balances of Governmental Funds - Last Ten Fiscal Years 107 Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years 108 Revenue Capacity: Assessed Value and Estimated Actual Value of Taxable Property- Last Ten Fiscal Years 109 Direct and Overlapping Property Tax Rates Per$1,000 of Assessed Valuation- Last Ten Fiscal Years 110 Principal Taxpayers - Current Year and Nine Years Ago 111 Property Tax Levies and Collections -Last Ten Fiscal Years 112 Debt Capacity: Ratios of Outstanding Debt by Type - Last Ten Fiscal Years 113 Net Ratios of General Bonded Debt Outstanding 114 Direct and Overlapping Governmental Activities Debt 115 Legal Debt Margin Information- Last Ten Fiscal Years 116 Demographic and Economic Information: Demographic Statistics - Last Ten Fiscal Years 117 Principal Employers - Current Year and Nine Years Ago 118 Operating Information: Full-Time Equivalent City Government Employees by Function - Last Ten Fiscal Years 119 Operating Indicators by Function/Program- Last Ten Fiscal Years 120 - 121 Capital Asset Statistics by Function/Program- Last Ten Fiscal Years 122 FEDERAL AWARDS SECTION Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 123 - 124 Independent Auditors' Report on Compliance for Each Major Program and Report on Internal Control Over Compliance Required by the Uniform Guidance 125 - 127 Schedule of Expenditures of Federal Awards 128 Notes to Schedule of Expenditures of Federal Awards 129 Schedule of Findings and Questioned Costs 130 Status of Prior Year Audit Findings 131 * * * * * Page 353 of 608 INTRODUCTORY SECTION Page 354 of 608 TOWN OF MAMARONECK, NEW YORK PRINCIPAL 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 and 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 Page 355 of 608 04- Town of Mamaroneck ((t,om Town Center '' 740 West Boston Post Road,Mamaroneck,NY 10543-3353 TEL: 914/381-7860 FAX: 914/3 81-2110 TEL: 914/381-7860 FAX: 914/381-2110 , 2025 The Honorable Supervisor and Town Board Citizens of the Town of Mamaroneck,New York: Submitted herewith is the Annual Comprehensive Financial Report (ACFR) of the Town of Mamaroneck,New York(the Town) for the year ended December 31, 2024. Management assumes full responsibility for the completeness and reliability of the information contained in this report, based upon a comprehensive framework of internal control that it has established for this purpose. Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free of any material misstatements. Management asserts that to the best of our knowledge and belief, this ACFR is complete and reliable in all material aspects. The Town's financial statements have been audited by EFPR Group, CPAs, PLLC, a firm of licensed certified public accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the Town for the year ended December 31, 2024 are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering unmodified opinions that the Town's basic financial statements for the year ended December 31, 2024 are fairly presented in accordance with accounting principles generally accepted in the United States (GAAP). The independent auditor's report is presented as the first component of the financial section of this report. Management's discussion and analysis (MD&A) immediately follows the independent auditor's report and provides a narrative introduction, overview and analysis of the basic financial statements. MD&A complements this letter of transmittal and should be read in conjunction with it. This report has also been prepared and organized to meet the requirements of the Government Finance Officers Association's (GFOA) Certificate of Achievement for Excellence in Financial Reporting program. In accordance with those guidelines the report is presented with four major sections: Introductory, Financial, Statistical and Federal Awards Section. iii Page 356 of 608 Profile of the Town of Mamaroneck, New York 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. Today, the Town, 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 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 (the Villages) 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 including police, fire, sanitation, building 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 elects its own officials, adopts its own laws, and manages its own finances under the direction of a Supervisor and four Town Board members. The Supervisor is elected for a two- year term and the Town Board members for four years. The Town Board appoints a Town Administrator to manage the government and carry out the policy directives of the Town Board. 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. Established in 1661, the Town 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 Village of Mamaroneck section. The Village of Larchmont and the unincorporated Town were, and largely remains residential. The unincorporated Town has slightly over two miles of shoreline, a culturally diverse population, an award-winning school system, recreation facilities, easy access to New York City and a full range of housing options,making the Town a great place to live, work, relax and enjoy life. Within its 5.7 square miles, 44 miles of streets and roads, 58 miles of sanitary sewer lines, 15 miles of storm drains and 1,211 streetlights are maintained. The present Town Center, dedicated in 1963, was originally constructed in 1906 to serve as Mamaroneck High School. Town Center serves as the administrative hub for the Town. The Town also has a police station, one fire station, a park and playground, swimming pool, ice rink, fields and recreational facilities encompassing nearly 3 acres within the Town, a Senior Citizen Center, 4 public parking structures or lots, a highway garage and traffic sign shop. iv Page 357 of 608 The Town serves a population of 31,758 according to the U.S. Census Bureau, Quickfacts (https://www.census.gov/quickfacts/fact/table/mamaronecktownwestchestercountynewyork,US/ PST045224). The census also reports median income per capita for the Town of$111,707 and median household income of$161,504. Based on the most recent sales data, the average sales price of homes in the Town is $1,651,000, well above the state-wide average. The Town Administrator is appointed by the Town Board and is responsible for planning, implementing and budgeting the delivery of Town services, programs and capital projects and executes Town Board policies and directives. The Town Administrator also serves as an advisor to the Town Board and develops recommendations and alternatives leading toward the preservation and enhancement of the Town's physical and economic conditions as well as its social, recreational and cultural vitality. The Town provides a full range of services. General government services include vital statistics (birth, marriage and death certificates), licenses, elections, tax collection services for the Mamaroneck School District and the County of Westchester as well as the Town, and a myriad of administrative functions. Public safety is provided through full-time police and fire departments and ambulance services. Community environment services include community planning, engineering, building inspection, emergency disaster, street maintenance, snow removal, street lighting, off-street parking, maintenance of sewers and drains, street cleaning, refuse disposal and recycling, and street tree maintenance. 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. The Town 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. There is something for all of our community residents. There are two School Districts within the boundaries of the Town. Both the Mamaroneck Union Free School District and the Scarsdale Union Free School District are independent organizations with a separately elected board and adopted budget. The Districts prepare their own financial statements and, as such, are not reflected in the Town's report. The Town does provide tax collection services for the Mamaroneck Union Free School District and the small portion of the Town that falls within the Scarsdale Union Free School District boundaries. The annual budget serves as the foundation for the Town's financial planning and control. When adopted, it becomes an operational and fiscal guideline for the ensuing year. It is prepared pursuant to Town Legislative requirements, policy direction from the Supervisor and Town Board and a set of budget strategies developed by the Town Administrator and the administrative staff. Objectives and performance measures are established and tracked for each department. Budgetary control is at the function level of expenditures. Additional information on the v Page 358 of 608 budgetary process is provided in Note 2 of the notes to financial statements. The Town has maintained a credit rating of Aaa from Moody's Investors Service press release dated August 31, 2024. Following adoption of the budget, the Town Budget Policy establishes procedures for amendments during the fiscal year and processing transfers between appropriations. Amendments to the budget, which increase overall spending, must be formally adopted by resolution of the Town Board. Transfers from the contingent fund, or from one budget unit to another budget unit of over $10,000, must be approved by the unanimous consent of the Town Board. Transfers from one item to another item in the same budget unit may be made by the Town Administrator or Comptroller except that the Town Administrator does not have the authority to transfer any item that increases the authorized salary amounts. Factors Affecting Financial Condition The Town is subject to the provisions of the New York State "tax cap" legislation enacted in 2012, whose formula restricts the increase in the property tax levy to no more than 2% or the rate of inflation, whichever is less (subject to override by at least 5 of the 7 voting councilmembers). This restriction on property tax growth places an additional burden on our ability to provide services and maintain facilities within available resources. At this time, the Town's fund balance is healthy and is working towards stabilization of appropriated fund balance amounts to allow for even greater flexibility during difficult years and 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. In addition, the Town's exceptional wealth levels and housing values form a foundation which can more effectively weather the financial storms that may occur. The Town must respond to this adversity by creating a financial plan that will maintain the delivery of our basic services without placing an onerous burden on our taxpayers. Thus, the information presented in the financial statements is best understood when it is considered in light of the specific environment in which the Town operates. Local Economy The Town has many positive attributes that contribute to its reputation as one of the oldest communities in the County of Westchester with a vibrant community and a solid financial base, including: • A strong and growing housing stock having a market value of over$10 billion in 2024; • A property tax collection rate in excess of 99%, one of the highest in New York State; • An excellent school system. As a suburb of New York City, the Town's residential housing stock remains a key component of the Town's financial strength. For the most recent calendar year, the Town Assessor's data reveals that 503 homes were sold. Sales prices ranged from $355,000 to $7.2 million. The vi Page 359 of 608 average sales price of homes increased by over 7% over the previous twelve months to $1,651,000. The economic strength of the Town is further supported by its transportation infrastructure. The Town is accessible by rail, road and air links. Metro-North passenger trains run frequently to Grand Central Terminal in New York City. Amtrak passenger service is also available. An extensive network of highway facilities includes the New York State Thruway, the New England Thruway, and the Hutchinson River Parkway. The Town is in close proximity to three major airports: LaGuardia Airport, JFK International Airport and Westchester County Airport. Long-term Financial Planning The Town's Comprehensive Plan has been adopted in 2024 that 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. The 2025 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. Relevant Financial Policies The Town's annual budget document incorporates a series of financial policies designed to ensure the continued fiscal health of the Town. Included in that document are guidelines on staffing levels, expenditure growth, fund balance, debt management, enterprise fund operations, fees, self-insurance reserves and property tax rates. The Town also maintains an investment policy adopted by the Town Board that complies with Section 10 and 11 of the New York State General Municipal Law, which emphasize a conservative financial approach to the investment of municipal funds and collateralization of deposits in excess of Federal Deposit Insurance Corporation coverage. The Town's investment policy is reviewed annually and amended as needed or desired. The Town maintains a procurement policy adopted by the Town Board in accordance with Section 104-b of the New York State General Municipal Law. This policy outlines all bidding and procurement procedures that Town departments must adhere to when purchasing goods and services. The Town procures conventional insurance for general liability, excess liability, law enforcement, public officials' liability, automobile, crime, and property coverage. An actuarial study is performed annually to ensure that insurance resources are sufficient to fund current and anticipated claims. The Town continually assesses its risks to determine the appropriate mix of self-insurance retention and policy coverage. The Town prepares its budgets with these financial policies in mind and maintains aggressive and effective budgetary controls to ensure compliance with these documents. Quarterly budget reports are presented to the Town Board to apprise elected officials of any major variances that vii Page 360 of 608 may arise. The Town does not foresee any issues with its ability to comply with the current guidelines in the implementation of its near and long-teen initiatives. Awards The Town also received the GFOA's Distinguished Budget Presentation Award for its annual budget document for the year ended December 31, 2023. This is the highest form of recognition in governmental budgeting and represents the commitment of the governing body and staff to meet the nationally recognized criteria. We are proud that the budget is a transparent document that provides financial information to our citizens. Acknowledgements The preparation of this report would not have been possible without the efficient and dedicated services of the finance department staff, the guidance of our independent auditors, EFPR Group, CPAs, PLLC, and the assistance of all Town departments concerning information specific to their operations. Our gratitude is extended to the Town Administrator, Supervisor and Town Board for their continued leadership and support in enhancing the financial integrity of the Town and who continuously strive to enhance the quality of life for our citizens. Most importantly, our heartfelt thanks go to our citizens and residents, for giving us the opportunity to serve this fine Town. Respectfully submitted, "<tit-ed 4/. Tracy Yogman, CPA Comptroller& Receiver of Taxes Town of Mamaroneck,New York viii Page 361 of 608 FINANCIAL SECTION Page 362 of 608 ^EFPRGROUP CPAs Certified Public Accountants 6390 Main Street,Suite 200 Williamsville,New York 14221 P 716.634.0700 TF 800.546.7556 w EFPRadvisory.com INDEPENDENT AUDITORS' REPORT The Honorable Supervisor and Town Board Town of Mamaroneck, New York Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities,the discretely presented component unit, each major fund, and the aggregate remaining fiend information of the Town of Mamaroneck, New York (the Town), as of and for the year ended December 31,2024, and the related notes to financial statements, which collectively comprise the Town's basic financial statements as listed in the table of contents. In our opinion,based on our audit and the report of the other auditors,the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the Town, as of December 31, 2024, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. We did not audit the financial statements of the component unit, which represent 100% of the assets, net position and revenue of the discretely presented component unit. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for the Authority, is based solely on the report of other auditors. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards,issued by the Comptroller General of the United States. The financial statements of the discretely presented component were not audited in accordance with Government Auditing Standards. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Town and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Page 363 of 608 Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements,management is required to evaluate whether there are conditions or events,considered in the aggregate,that raise substantial doubt about the Town's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Auditors' Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS and Government Auditing Standards, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error,and design and perform audit procedures responsive to those risks. Such procedures include examining,on a test basis,evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Town's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding,among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control- related matters that we identified during the audit. 2 Page 364 of 608 Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and the additional information as listed in the table of contents on pages 59 through 66 be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town's basic financial statements. The accompanying other supplementary information on pages 67 through 104 and schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the other supplementary information and schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Infoiivation Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditors' report thereon. Our opinions on the basic financials statements do not cover the other information, and we do not express an opinion or anu form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If,based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. 3 Page 365 of 608 Other Reporting, Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated 2025 on our consideration of the Town's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Town's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Town's internal control over financial reporting and compliance. Williamsville,New York , 2025 4 Page 366 of 608 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis December 31, 2024 Introduction As management of the Town of Mamaroneck,New York(the Town),we offer readers of the Town's financial statements this narrative overview and analysis of the financial activities of the Town for the year ended December 31, 2024. It should be read in conjunction with the basic financial statements,which immediately follow this section, to enhance understanding of the Town's financial performance. Financial Highlights Key financial highlights for year ended December 31, 2024 are as follows: • As of the close of the current year,the Town's governmental funds reported combined ending fund balances of$52,868,430, an increase of$8,247,135 from the prior year. The increase in fund balance is primarily the result of a new bond issuance in the current year. • At the end of the current year, the total fund balance for the General Fund was $8,650,086 or 54%of total General Fund expenditures and other financing uses for 2024. The total General Fund fund balance consists of$252,857 (nonspendable), $351,846 (restricted), $1,227,909 (assigned) and $6,817,474 (unassigned). • Total fund balance for the Town Outside Villages Fund was $5,766,967 or 31% of total fund expenditures and other financing uses for 2024. • Total fund balance for Special Districts Funds is$5,696,109 or 46%of total fund expenditures and other financing uses for 2024. • The Town adopted a formal fund balance policy and surplus recovery plan on March 20,2013 which prescribes that a minimum of 15% to 25% of the subsequent year's budgeted appropriations be retained. The percentages at December 31, 2024, in most cases, are within the range of or exceed the surplus levels that are consistent with the Town's policy. • The Town, along with other municipalities, and the Westchester Joint Water Works entered into a settlement agreement. The settlement agreement resulted in an estimated total cost to the Town of$18,247,677, $395,377 of which was paid in fines. The remaining $17,852,300 is a liability on the statement of net position for future costs expected resulting from capital projects required by the settlement agreement. • On the government-wide financial statements,the liabilities and deferred inflows of resources of the primary government, which is reported separately from the component unit, the Town of Mamaroneck Housing Authority (the Authority), for which the Town is financially accountable, exceeded its assets and deferred outflows of resources at the close of the most recent year by $ . Of this amount,the unrestricted net position, which is available to meet the ongoing obligations of the Town, is reported as a deficit in the amount of $ due primarily from the required accrual in accordance with the provisions of Governmental Accounting Standards Board (GASB) Statement No. 75 -"Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions,"of$ 5 Page 367 of 608 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued Overview of Financial Statements This discussion and analysis is intended to serve as an introduction to the Town's basic financial statements. The basic financial statements include three components: 1) government-wide financial statements,2)fund financial statements and 3)notes to financial statements. This report also includes supplementary information as listed in the table of contents. Government-Wide Financial Statements The government-wide financial statements are designed to provide the readers with a broad overview of the Town's finances in a manner similar to a private-sector business. The Authority is a legally separate component unit of the primary government for which the Town is financially accountable. The financial information for the Authority is reported separately (discretely presented) from the financial information presented for the primary government. The reader may refer to the component unit's separately issued financial statements for additional information. The statement of net position presents information on all of the Town's assets and deferred outflows of resources and liabilities and deferred inflows of resources, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator as to whether the financial position of the Town is improving or deteriorating. The statement of activities presents information reflecting how the Town's net position changed during the most recent year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenue and expenses are reported in this statement for some items that will result in cash flows in future fiscal periods (for example, uncollected taxes and earned but unused vacation leave and other postemployment benefit obligations). The government-wide financial statements distinguish functions of the Town that are principally supported by taxes and intergovernmental revenue (governmental activities). The governmental activities of the Town include general government support, public safety, health, transportation, economic assistance and opportunity, culture and recreation, home and community services and interest. The government-wide financial statements can be found immediately following this discussion and analysis. 6 Page 368 of 608 TOWN OF MAMARONECK,NEW YORK Management's Discussion and Analysis, Continued Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The Town, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related and legal requirements. All of the funds of the Town can be divided into two categories: governmental funds and fiduciary funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements,governmental fund financial statements focus on near-term inflows and outflows of spendable resources,as well as on balances of spendable resources available at the end of the year. Such information may be useful in evaluating a government's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental funds' balance sheet and the governmental funds' statement of revenue,expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The Town maintains twelve individual governmental funds. Information is presented separately in the governmental funds' balance sheet and in the governmental funds' statement of revenue, expenditures and changes in fund balances for the General Fund, Town Outside Villages Fund, Special Districts Fund (Water, Sewer, Street Lighting, Refuse and Garbage, Ambulance and Fire Protection District), Highway Fund and Capital Projects Fund, which are considered to be major funds. Data for the two nonmajor governmental funds (Debt Service Funds and Section 8 Housing Assistance Fund) are combined into a single aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The Town adopts an annual appropriation budget for its General Fund,Town Outside Villages Fund, Special Districts Fund and Highway Fund which are major funds. A budgetary comparison statement has been provided for these funds within the basic financial statements to demonstrate compliance with the respective budgets. An annual budget is also adopted for the Debt Service Fund which is a nonmajor fund. 7 Page 369 of 608 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the Town's programs. Resources are held in the Custodial Fund by the Town purely in a custodial capacity, primarily to account for real property taxes collected for other governments. The financial statements for the governmental and fiduciary funds can be found in the basic financial statements section of this report. Notes to Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to financial statements are located following the basic financial statements section of this report. Government-wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of the Town's financial position. In the case of the Town, liabilities and deferred inflows of resources exceeded assets and deferred outflows of resources by ($45,995,178)at the close of the current fiscal year. 2024 2023 Current assets $ 60,898,914 51,908,127 Noncurrent assets 79,248,600 71,745,160 Total assets 140,147,514 123,653,287 Deferred outflows of resources 22,158,625 28,383,195 Current liabilities 9,811,315 8,148,274 Noncurrent liabilities 172,777,959 153,141,159 Total liabilities 182,589,274 161,289,433 Deferred inflows of resources 25,520,966 25,154,750 Net position: Net investment in capital assets 39,515,184 34,830,193 Restricted 3,518,423 2,250,007 Unrestricted(deficit) (89,028,785) (71,487,901) Total net position(deficit) $ (45,995,178) (34,407,701) 8 Page 370 of 608 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued Total assets increased in governmental activities by $16,494,227 from the prior year due to increased investment balances and capital asset additions. Noncurrent liabilities increased by $19,636,800 from the previous year for governmental activities primarily due to the issuance of a new bond and the judgement liability from the settlement agreement. Net investment in capital assets, net of accumulated depreciation and less any outstanding debt used to acquire those assets of$39,515,184. The Town uses these assets to provide services to citizens. Consequently, these assets cannot be used for future spending. Although the Town's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since capital assets cannot be used to liquidate these liabilities. $3,518,423 of the Town's net position is restricted for various purposes (future capital projects, debt service, and trusts). The restricted net position represents resources that are subject to external restrictions on how they may be used. The restrictions are as follows: Restricted Net Position 2024 2023 Future capital projects $ 351,846 342,293 Debt service 1,360,745 203,258 Pension benefits - fie district 1,805,832 1,704,456 Total assets $ 3,518,423 2,250,007 9 Page 371 of 608 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued The remaining balance of net position, representing unrestricted net position of ($89,028,785) is reported as a deficit as a result of having long-term commitments including compensated absences, OPEB obligations and pensions that are greater than currently available resources. Payments of these liabilities will be budgeted in the year that actual payment will be made. Change in Net Position 2024 2023 Program revenue: Charges for services $ 10,230,775 9,699,162 Operating grants and contributions 1,754,182 5,198,206 Capital grants and contributions 3,404,225 1,239,499 General revenue: Real property taxes 31,971,386 30,306,263 Real property tax items 1,030,921 984,811 Nonproperty tax items 3,731,317 3,768,043 Use of money and property 3,491,062 2,254,393 Sale of property and compensation for loss 200,021 235,649 Miscellaneous 499,743 360,665 Total revenue 56,313,632 54,046,691 Program expenses: General government support 8,611,843 8,814,492 Public safety 17,571,419 16,598,320 Health 2,668,137 2,494,698 Transportation 6,767,746 6,458,193 Economic assistance and opportunity 933,098 1,011,115 Culture and recreation 5,926,558 5,820,190 Home and community services 5,940,313 9,946,607 Interest on long-term debt 1,629,695 1,129,499 Total expenses 50,048,809 52,273,114 Extraordinary item 17,852,300 - Change in net position (11,587,477) 1,773,577 Net position at beginning of year (34,407,701) (36,181,278) Net position at end of year $ (45,995,178) (34,407,701) 10 Page 372 of 608 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued Governmental activities decreased the Town's net position by $11,587,477 for the year ended December 31, 2024. Total revenue for the year ended December 31, 2024 from governmental activities totaled $56,313,632. Real property taxes of $31,971,386 represent the largest revenue source (57%). Governmental activities expenses of the Town totaled$50,048,809. The largest components of these expenses are in the areas of public safety(35%),general government support(17%)and transportation (14%). Financial Analysis of the Town's Funds As noted earlier,the Town uses fund accounting to ensure and demonstrate compliance with finance- related legal requirements. Governmental Funds The focus of the Town's governmental funds is to provide information on near-term inflows,outflows and balances of spendable resources. Such information is useful in assessing the Town's financing requirements. In particular,unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the year. As of the end of the current year, the Town's governmental funds reported combined ending fund balance of$52,868,430, an increase of$8,247,135 compared to last year's ending fund balance of $44,621,295. The nonspendable fund balance component of $1,361,165 consists of amounts representing prepaid expenditures. Prepaid expenditures have been established primarily to account for a portion of the State retirement and liability insurance payments made in advance. Fund balance of$26,679,033 is restricted for special revenue funds, capital projects and debt service. The assigned fund balance classification aggregate of$18,010,758, consisting primarily of amounts designated to balance the fiscal 2025 budget and carry over encumbrances of $1,227,909 in the General Fund; $911,834 in the Town Outside Villages Fund, $233,767 in the Special Districts Funds and $287,742 in the Highway Fund and amounts available to be used at the Town's discretion in funds other than the General Fund; $4,205,573 in the Town Outside Villages Fund; $2,652,579 in the Highway Fund, $3,354,816 in the Special Districts Funds and $5,136,538 in nonmajor funds. The remaining fund balance of$6,817,474 is unassigned and represents the remaining positive fund balance in the General Fund. The General Fund is the primary operating fund of the Town. At the end of the current year, unassigned fund balance of the General Fund was $6,817,474,representing 79% of the total General Fund balance of$8,650,086. This is an increase over the prior year,when the total fund balance was $8,571,775. The Town Outside Villages Fund's total fund balance at the end of the year was $5,766,967, a decrease of$272,221 from the previous year. 11 Page 373 of 608 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued The Special Districts Fund's total fund balance at the end of the current year was $5,696,109, an increase of$181,906 from the previous year. This represents decreases in the Water District fund, the Sewer District fund and the Street Lighting fund and offset by increases in the Fire Protection District fund,the Refuse and Garbage District fund, and the Ambulance District fund. The Capital Projects Fund reflects a fund balance of$23,160,610 at the end of the current year, an increase of$5,630,121 from the previous year. The Town issued new long term debt of$12,116,500 in the form of serial bonds to fund all currently authorized capital projects during the year ended December 31, 2024. General Fund Budgetary Information Generally, budget amendments fall into one of three categories: 1) amendments made to adjust the estimates that are used to prepare the original budget ordinance once exact information is available; 2) amendments made to recognize new funding amounts from external sources, such as Federal and State grants; and 3) increases in appropriations that become necessary to maintain services. Capital Assets The Town's capital assets for its governmental activities as of December 31, 2024, amounted to $79,248,600 (net of accumulated depreciation). These capital assets includes land, buildings and improvements,machinery and equipment, infrastructure and construction-in-progress. Capital Assets (Net of Accumulated Depreciation) 2024 2023 Land $ 4,031,660 4,031,660 Construction-in-progress 4,018,273 2,655,302 Buildings and improvements 22,512,437 22,854,597 Machinery and equipment 7,071,904 7,245,803 Infrastructure 41,614,326 34,957,798 Total $79,248,600 71,745,160 Long-Term Debt and Short-Term Capital Borrowings At the end of the current year, the Town had total bonded debt outstanding of $60,536,500. As required by State Law, all bonds issued by the Town are general obligation bonds,backed by the full faith and credit of the Town. During the year ended December 31, 2024, the Town paid $3,651,300 in principal on outstanding long-term obligations and issued $12,116,500 in long-term obligations in the form of serial bonds in order to fund various capital projects. 12 Page 374 of 608 TOWN OF MAMARONECK, NEW YORK Management's Discussion and Analysis, Continued The Town is estimating that $17,852,300 will be incurred for its future costs of the settlement agreement. This is subject to change based on unanticipated construction costs. Economic Factors and Next Year's Budget and Rates The following economic factors currently affect the Town and were considered in developing the 2025 fiscal year budget. • The Town has the lowest unemployment rate in Westchester County for a Town and as a result a high tax collection rate. • Slowing housing market • A tax levy increase of 8.61%to fund increases in recurring expenditure obligations. • On the expenditure side, increases in State mandated costs such as health insurance and pension costs, capital project needs, cyber security and Townwide technology needs and supply chain challenges. Requests for Information This financial report is designed to provide a general overview of the Town's finances for all those with an interest in the government's finances. Questions concerning any of the information provided in this report or request for additional financial information should be addressed to Meredith Robson -Town Administrator or Tracy Yogman-Town Comptroller, Town of Mamaroneck, 740 W. Boston Post Road, Mamaroneck,New York 10543. 13 Page 375 of 608 TOWN OF MANLARONECK,NEW YORK Statement of Net Position December 31,2024 Component Unit Mamaroneck Governmental Housing Assets Activities Authority Current assets: Cash and equivalents-unrestricted $ 1,393,741 - Cash and equivalents-restricted - - Investments 52,375,293 - Receivables: Accounts 1,069,831 - Taxes,net 943,974 - Due from other governments 392,373 - State and Federal aid 1,044,150 - Lease 2,318,387 - Rents - - Prepaid expenses 1,361,165 - Tenant security deposits - - Total current assets 60,898,914 - Capital assets: Not being depreciated 8,049,933 - Being depreciated 71,198,667 Total capital assets 79,248,600 - Total assets 140,147,514 - Deferred Outflows of Resources Deferred charge on refunding bonds 316,165 - Pension related-retirement systems 11,293,158 - Pension related-length of service award program 649,219 - OPEB 9,900,083 Total deferred outflows of resources 22,158,625 - Liabilities Current liabilities: Accounts payable 3,168,073 - Accrued liabilities 736,060 - Deposits payable 750,383 - Tenant security deposits payable - - Unearned revenue 311,349 - Accrued interest payable 478,708 - Bonds payable 4,171,500 - Unamortized bond premiums 195,242 - Lease payable - - Total current liabilities 9,811,315 - Noncurrent liabilities: Bonds payable 56,365,000 - Unamortized bond premiums 2,478,449 - Lease payable - - Compensated absences 381,397 Net pension liability-ERS-proportionate share 3,616,982 Net pension liability-PFRS-proportionate share 7,576,848 Net pension liability-length of service award program 1,826,357 - Total OPEB liability 82,680,626 - Judgement 17,852,300 Total noncurrent liabilities 172,777,959 Total liabilities 182,589,274 - Deferred Inflows of Resources Lease 2,177,693 - Pension related-retirement systems 4,170,471 - Pension related-length of service award program 957,943 - OPEB 18,214,859 - Total deferred inflows of resources 25,520,966 Net Position Net investment in capital assets 39,515,184 - Restricted 3,518,423 - Unrestricted(deficit) (89,028,785) - Total net position(deficit) $ (45,995,178) - See accompanying notes to financial statements. 14 Page 376 of 608 TOWN OF MAMARONECK,NEW YORK Statement of Activities Year ended December 31,2024 Net Revenue(Expense) and Changes in Net Position Component Program Revenue Unit Operating Capital Total Mamaroneck Charges for Grants and Grants and Primary Housing Functions/Programs Expenses Services Contributions Contributions Government Authority Primary government: Governmental activities: General government support $ 8,611,843 2,059,626 1,653,210 - (4,899,007) - Public safety 17,571,419 1,105,307 7,725 75,000 (16,383,387) - Health 2,668,137 1,218,373 - - (1,449,764) - Transportation 6,767,746 933,623 2,456 1,029,047 (4,802,620) - Economic assistance and opportunity 933,098 - 76,770 - (856,328) - Culture and recreation 5,926,558. 2,929,355 - - (2,997,203) - Home and community services 5,940,313 1,984,491 14,021 2,300,178 (1,641,623) - Interest on long-term debt 1,629,695 - - - (1,629,695) - Total governmental activities $50,048,809 10,230,775 1,754,182 3,404,225 (34,659,627) - Component unit-Mamaroneck Housing Authority $ - - - - - - General revenue: Real property taxes 31,971,386 - Real property tax items 1,030,921 - Nonproperty tax items 3,731,317 - Use of money and property 3,491,062 - Sale of property and compensation for loss 200,021 - Miscellaneous 499,743 - Total general revenue 40,924,450 - Extraordinary item-judgement expense (17,852,300) - Change in net position (11,587,477) - Net position(deficit)at beginning of year (34,407,701) 2,258,670 Net position(deficit)at end of year $(45,995,178) 2,258,670 See accompanying notes to financial statements. 15 Page 377 of 608 TOWN OF MAMARONECK,NEW YORK Balance Sheet-Governmental Funds December 31,2024 Town Outside Special Capital Nonmajor Total General Villages Districts Highway Projects Governmental Governmental Assets Cash and equivalents $ 1,393,541 - - 200 - - 1,393,741 Investments 50,569,461 - 1,805,832 - - - 52,375,293 Receivables: Accounts 188,857 878,126 2,470 378 - - 1,069,831 Taxes,net 943,974 - - - - - 943,974 Due from other governments 94,747 170 175,493 45,763 76,200 - 392,373 State and Federal aid - 848,354 - - 195,796 - 1,044,150 Lease 2,318,387 - - - - - 2,318,387 Due from other funds - 4,342,946 3,603,319 3,025,361 25,742,132 6,497,283 43,211,041 Prepaid expenditures 252,857 649,560 301,694 157,054 - - 1,361,165 Total assets $ 55,761,824 6,719,156 5,888,808 3,228,756 26,014,128 6,497,283 104,109,955 Liabilities,Deferred Inflows of Resources and Fund Balances Liabilities: Accounts payable 242,312 143,235 74,793 97,177 2,610,556 - 3,168,073 Accrued liabilities 190,258 150,730 117,906 34,204 242,962 - 736,060 Deposits payable 177,109 573,274 - - - - 750,383 Due to other funds 43,211,041 - - - - - 43,211,041 Unearned revenue 226,399 84,950 - - - 311,349 Total liabilities 44,047,119 952,189 192,699 131,381 2,853,518 - 48,176,906 Deferred inflows of resources: Tax revenue 886,926 - - - - - 886,926 Lease 2,177,693 - - - - - 2,177,693 Total deferred inflows of resources 3,064,619 - - - - - 3,064,619 Fund balances: Nonspendable 252,857 649,560 301,694 157,054 - - 1,361,165 Restricted 351,846 - 1,805,832 - 23,160,610 1,360,745 26,679,033 Assigned 1,227,909 5,117,407 3,588,583 2,940,321 - 5,136,538 18,010,758 Unassigned 6,817,474 - - - - - 6,817,474 Total fund balance 8,650,086 5,766,967 5,696,109 3,097,375 23,160,610 6,497,283 52,868,430 Total liabilities,deferred inflows of resources and fund balances $ 55,761,824 6,719,156 5,888,808 3,228,756 26,014,128 6,497,283 104,109,955 See accompanying notes to financial statements. 16 Page 378 of 608 TOWN OF MAMARONECK,NEW YORK Reconciliation of Balance Sheet -Governmental Funds to the Statement of Net Position December 31, 2024 Total Governmental Fund Balances $ 52,868,430 Amounts reported for Governmental Activities in the statement of net position are different because: Capital assets, net of accumulated depreciation used in Governmental Activities are not financial resources and, therefore, are not reported in the funds. Capital assets-nondepreciable $ 8,049,933 Capital assets-depreciable 125,348,690 Accumulated depreciation (54,150,023) 79,248,600 Differences between expected and actual experiences, assumption changes and net differences between projected and actual earnings and contributions subsequent to the measurement date for the postretirement benefits (pension and OPEB) are recognized as deferred outflows of resources and deferred inflows of resources on the statement of net position. Deferred outflows of resources-pensions 11,293,158 Deferred outflows of resources-length of service award program 517,228 Deferred outflows of resources-OPEB 9,900,083 Deferred inflows of resources-pensions (4,170,471) Deferred inflows of resources-length of service award program (1,017,029) Deferred inflows of resources-OPEB (18,214,859) (1,691,890) Other long-term assets that are not available to pay for current period expenditures and, therefore, are either deferred or not reported in the funds-real property taxes. 886,926 Estimated long-term costs of the Westchester Joint Water Works filtration plant and related costs is a liability on the statement of net position but does not incur current economic resources. (17,852,300) Long-term liabilities that are not due and payable in the current period are not reported in the funds. Accrued interest payable (478,708) General obligation bonds payable (60,536,500) • Compensated absences (381,397) Net pension liability-ERS -proportionate share (3,616,982) Net pension liability-PFRS-proportionate share (7,576,848) Total pension liability-length of service award program (1,826,357) Total OPEB liability (82,680,626) (157,097,418) Governmental funds report the effect of premiums, discounts, and refundings and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. Deferred amount on refunding 316,165 Premium on general obligation bonds (2,673,691) (2,357,526) Net Position of Governmental Activities $ (45,995,178) See accompanying notes to financial statements. 17 Page 379 of 608 TOWN OF MAMARONECK,NEW YORK Statement of Revenue,Expenditures and Changes in Fund Balances-Governmental Funds Year ended December 31,2024 Town Outside Special Capital Nomnajor Total General Villages Disticts Highway Projects Governmental Governmental Revenue: Real property taxes $ 6,185,318 10,826,939 8,876,189 6,064,262 - - 31,952,708 Real property tax items 1,030,921 - - - - - 1,030,921 Nonproperty tax items - 3,731,317 - - - - 3,731,317 Departmental income 3,525,541 1,319,116 3,007,309 - - - 7,851,966 Intergovernmental charges 7,400 - 149,785 508,831 - - 666,016 Use of money and property 1,348,099 361,407 220,424 160,909 - 1,400,223 3,491,062 Licenses and permits 73,520 1,400,284 - - - - 1,473,804 Fines and forfeitures 236,439 2,550 - - - - 238,989 Sale of property and compensation for loss 22,311 46,617 37,640 101,567 - - 208,135 State aid 1,347,547 74,998 - - 2,570,973 - 3,993,518 Federal aid 323,912 7,725 - - 833,252 - 1,164,889 Miscellaneous 267,254 2,709 2 - 229,778 - 499,743 Total revenue 14,368,262 17,773,662 12,291,349 6,835,569 3,634,003 1,400,223 56,303,068 Expenditures: General government support 4,459,656 1,485,511 - - - - 5,945,167 Public safety - 8,018,382 2,403,716 - - - 10,422,098 Health 265,919 99,100 1,509,118 - - - 1,874,137 Transportation 7,054 19,305 173,035 3,541,769 - - 3,741,163 Economic assistance and opportunity 487,967 - - - - - 487,967 Culture and recreation 3,121,700 1,508,635 - - - - 4,630,335 Home and community services 177,795 620,007 2,812,884 - - 880,861 4,491,547 Employee benefits 2,926,613 5,892,946 2,335,374 1,661,970 - 2,016 12,818,919 Debt service: Principal 480,000 - - - - 3,651,300 4,131,300 Interest 21,600 - - - - 1,558,224 1,579,824 Capital outlay - - - - 11,131,207 - 11,131,207 Total expenditures 11,948,304 17,643,886 9,234,127 5,203,739 11,131,207 6,092,401 61,253,664 Excess(deficiency)of revenue over expenditures 2,419,958 129,776 3,057,222 1,631,830 (7,497,204) (4,692,178) (4,950,596) Other financing sources(uses): Bond issuance - - - - 12,116,500 - 12,116,500 BANs redeemed from appropriations - - - - 480,000 - 480,000 Issuance premium - - - - 360,900 240,331 601,231 Transfers in 1,772,136 771,528 282,664 110,015 4,424,146 6,772,447 14,132,936 Transfers out (4,113,783) (1,173,525) (3,157,980) (1,433,427) (4,254,221) - (14,132,936) Total other financing sources(uses) (2,341,647) (401,997) _(2,875,316) (1,323,412) 13,127,325 7,012,778 13,197,731 Net change in fund balance 78,311 (272,221) 181,906 308,418 5,630,121 2,320,600 8,247,135 Fund balances at beginning of year 8,571,775 6,039,188 5,514,203 2,788,957 17,530,489 4,176,683 44,621,295 Fund balances at end of year $ 8,650,086 5,766,967 5,696,109 3,097,375 23,160,610 6,497,283 52,868,430 See accompanying notes to financial statements. 18 Page 380 of 608 TOWN OF MAMARONECK,NEW YORK Reconciliation of the Statement of Revenue, Expenditures and Changes in Fund Balances-Governmental Funds to the Statement of Activities Year ended December 31, 2024 Net change in fund balances-Total Governmental Funds $ 8,247,135 Amounts reported for Governmental Activities in the Statement of Activities are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. Capital outlay $10,933,667 Disposals (8,114) Depreciation expense (3,422,113) 7,503,440 Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds - real property taxes. 18,678 Bond proceeds provides current financial resources to governmental funds, but issuing debt increases long-term liabilities in the statement of net position. Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. Also, governmental funds report the effect of premiums, discounts and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. General obligation bonds issued (12,116,500) Issuance premium (601,231) Principal paid on general obligation bonds 3,651,300 (9,066,431) Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. Accrued interest (187,732) Judgement expense (17,852,300) Compensated absences (56,224) Changes in pension asset and related deferred outflows and inflows of resources-ERS (587,616) Changes in pension liability and related deferred outflows and inflows of resources-PFRS (357,847) Changes in pension liability and related deferred outflows and inflows of resources-LOSAP (18,049) Changes in total OPEB liability and related deferred outflows and inflows of resources 631,608 Amortization of loss on refunding bonds and issuance premium 137,861 (18,290,299) Change in Net Position of Governmental Activities $(11,587,477) See accompanying notes to financial statements. 19 Page 381 of 608 TOWN OF MAMARONECK,NEW YORK Statement of Fiduciary Net Position Custodial Fund December 31, 2024 Assets: Cash and equivalents $ 19,820,095 Real property taxes receivable for other governments 47,005,435 Total assets $ 66,825,530 Liabilities - due to other governments $ 66,825,530 See accompanying notes to financial statements. 20 Page 382 of 608 TOWN OF MAMARONECK,NEW YORK Statement of Changes in Fiduciary Net Position Custodial Fund Year ended December 31, 2024 Additions-real property taxes collected for other governments $185,736,284 Deductions - payments of real property taxes to other governments 185,736,284 Change in fiduciary net position - Fiduciary net position at beginning of year - Fiduciary net position at end of year $ - See accompanying notes to financial statements. 21 Page 383 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements December 31, 2024 (1) Summary of Significant Accounting Policies The Town of Mamaroneck, New York (the Town) was established in 1661 and operates in accordance with Town Law and the various other applicable laws of the State of New York (the State). The Town Board is the legislative body responsible for overall operation. The Town Administrator serves as the chief executive officer and the Town Comptroller serves as the chief financial officer. The Town provides the following services to its residents: public safety, health, transportation, economic assistance and opportunity, culture and recreation, home and community services and general administrative support. The financial statements of the Town have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) as applied to governmental units and the Uniform System of Accounts as prescribed by the State. The Governmental Accounting Standards Board(GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The Town's significant accounting policies are described below: (a) Financial Reporting Entity The financial reporting entity consists of a) the primary government, which is the Town, b) organizations for which the Town is financially accountable and c)other organizations for which the nature and significance of their relationship with the Town are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete as set forth by GASB. In evaluating how to define the Town, for financial reporting purposes, management has considered all potential component units. The decision to include a potential component unit in the Town's reporting entity was made by applying the criteria set forth by GASB, including legal standing, fiscal dependency and financial accountability. Based upon the application of these criteria, the following individual component unit is included in the Town's reporting entity because of its operational and financial relationship with the Town. The Town of Mamaroneck Housing Authority (the Housing Authority)was organized in July 1992 as a municipal housing authority created and established under the Public Housing Law of the State to provide affordable housing. The members of the Housing Authority's Board are appointed by the Town Board and, therefore, the Town is considered able to impose its will on the Housing Authority. Bonds issued by the Housing Authority are guaranteed by the Town. Since the Housing Authority does not provide services entirely or almost entirely to the Town, the financial statements of the Housing Authority have been reflected as a discretely presented component unit. Complete financial statements of the component unit can be obtained from its administrative office at Town of Mamaroneck Housing Authority, 740 West Boston Post Road, Mamaroneck,New York 10543. 22 Page 384 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (b) Government-Wide Financial Statements The government-wide financial statements (i.e. the Statement of Net Position and the Statement of Activities) report information on all non-fiduciary activities of the primary government as a whole and its component unit. The effect of interfund activity has been removed from these statements. The Statement of Net Position presents the financial position of the Town at the end of its fiscal year. The Statement of Activities demonstrates the degree to which direct expenses of a given function or segment are offset by program revenue. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenue include (1) charges to customers or applicants who purchase, use or directly benefit from goods or services, or privileges provided by a given function or segment and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not identified as program revenue are reported as general revenue. The Town does not allocate indirect expenses to functions in the Statement of Activities. Separate financial statements are provided for governmental funds and fiduciary funds, even though the latter is excluded from the government-wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements. (c) Fund Financial Statements The accounts of the Town are organized and operated on the basis of funds. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts, which comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund balances, revenue and expenditures. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance related legal and contractual provisions. The Town maintains the minimum number of funds consistent with legal and managerial requirements. The focus of governmental fund financial statements is on major funds as that term is defined in professional pronouncements. Each major fund is to be presented in a separate column, with nonmajor funds aggregated and presented in a single column. Fiduciary funds are reported by type. Since the governmental fund statements are presented on a different measurement focus and basis of accounting than the government-wide statements' governmental activities column, a reconciliation is presented on the pages following, which briefly explain the adjustments necessary to transform the fund based financial statements into the governmental activities column of the government-wide presentation. The Town's resources are reflected in the fund financial statements in two broad fund categories, in accordance with GAAP as follows: 23 Page 385 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements. Continued (1) Summary of Significant Accounting Policies. Continued (c) Fund Financial Statements, Continued Fund Categories (1) Governmental Funds - Governmental Funds are those through which most general government functions are financed. The acquisition, use and balances of expendable financial resources and the related liabilities are accounted for through governmental funds. The following are the Town's major governmental funds: • General Fund - The General Fund constitutes the primary operating fund of the Town and is used to account for and report all financial resources not accounted for and reported in another fund. • Town Outside Villages Fund-The Town Outside Villages Fund is used to account for transactions, which by statute affect only those areas outside the boundaries of the villages located within the Town. The major revenues of this fund are real property taxes and non-property taxes. • Special Revenue Funds - Special revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted, committed, or assigned to expenditures for specific purposes other than debt service or capital projects. The major special revenue funds of the Town are as follows: • Special Districts Fund - The Special Districts Fund is provided to account for the operation and maintenance of the Town's water, sewer, street lighting,refuse and garbage, ambulance and fire protection. The major revenues of this fund are real property taxes and departmental income. • Highway Fund - The Highway Fund is used to account for road and bridge maintenance and improvements as defined in the Highway Law of the State. The major revenue of this fund is real property taxes. • Capital Projects Fund - The Capital Projects Fund is used to account for and report financial resources that are restricted, committed or assigned to expenditures for capital outlays, including the acquisition or construction of major capital facilities and other capital assets. The Town also reports the following nonmajor governmental funds. • Debt Service Fund - The Debt Service Fund is provided to account for and report financial resources that are restricted, committed or assigned to expenditures for principal and interest and for financial resources that are being accumulated for principal and interest maturing in future years. • Section 8 Housing Assistance Fund - The Section 8 Housing Assistance Fund is a special revenue fund that is provided to account for resources received from the U.S. Department of Housing and Urban Development for housing assistance payment purposes. As of June 2023,administration of the program has been transferred to New York State. 24 Page 386 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (c) Fund Financial Statements, Continued (2) Fiduciary Funds - The Fiduciary Funds are used to account for assets held by the Town on behalf of others. The Custodial Fund is used to account for real property taxes collected for other governments. (d) Measurement Focus, Basis of Accounting and Financial Statement Presentation The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources (current assets less current liabilities) or economic resources (all assets and liabilities). The basis of accounting indicates the timing of transactions or events for recognition in the financial statements. The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the Fiduciary funds. Revenue is recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenue in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenue is recognized when they have been earned and they are both measurable and available. Revenue is considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. Property taxes are considered to be available if collected within sixty days of the fiscal year end. If expenditures are the prime factor for determining eligibility, revenue from Federal and State grants are recognized as revenue when the expenditure is made and the amounts are expected to be collected within one year of the fiscal year end. A ninety-day availability period is generally used for revenue recognition for most other governmental fund revenues. Fees and other similar revenue is not susceptible to accrual because generally they are not measurable until received in cash. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, net pension liability,total pension liability and other postemployment benefit(OPEB) liability are recognized later based on specific accounting rules applicable to each, generally when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other financing sources. Component units are presented on the basis of accounting that most accurately reflects their activities. The Housing Authority is accounted for on the accrual basis of accounting. 25 Page 387 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (e) Cash and Equivalents, Investments and Risk Disclosure • Cash and Equivalents - Cash and equivalents consist of funds deposited in demand deposit accounts, time deposit accounts and short-term investments with original maturities of less than three months from the date of acquisition. The Town's deposits and investment policies are governed by State statutes. Town has adopted its own written investment policy which provides for the deposit of funds in Federal Deposit Insurance Corporation (FDIC) insured commercial banks or trust companies located within the State. The Town is authorized to use demand deposit accounts, time deposit accounts and certificates of deposit. Collateral is required for demand deposit accounts, time deposit accounts and certificates of deposit at 100% of all deposits not covered by FDIC insurance. The Town has entered into custodial agreements with the various banks which hold their deposits. These agreements authorize the obligations that may be pledged as collateral. Such obligations include, among other instruments, obligations of the United States and its agencies and obligations of the State and its municipal and school district subdivisions. • Investments - Permissible investments include obligations of the U.S. Treasury, U.S. Agencies, repurchase agreements and obligations of the State or its political subdivisions. The Town follows the provisions of GASB Statement No. 72 - "Fair Value Measurement and Application," which defines fair value and establishes a fair value hierarchy organized into three levels based upon the input assumptions used in pricing assets. Level 1 inputs have the highest reliability and are related to assets with unadjusted quoted prices in active markets. Level 2 inputs relate to assets with other than quoted prices in active markets which may include quoted prices for similar assets or liabilities or other inputs which can be corroborated by observable market data. Level 3 inputs are unobservable inputs and are used to the extent that observable inputs do not exist. The Town participates in the New York Cooperative Liquid Assets Securities System (NYCLASS), a cooperative investment pool, established pursuant to Articles 3A and 5G of General Municipal Law of the State of New York. NYCLASS has designated Public Trust Advisors, LLC as its registered investment advisor. Public Trust Advisors,LLC is registered with the Securities and Exchange Commission(SEC),and is subject to all of the rules and regulations of an investment advisor handling public funds. As such, the SEC provides regulatory oversight of NYCLASS. The pool is authorized to invest in various securities issued by the United States and its agencies, obligations of the State and repurchase agreements. These investments are reported at fair value. NYCLASS issues separately available audited financial statements with a year end of June 30th. 26 Page 388 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (e) Cash and Equivalents, Investments and Risk Disclosure, Continued The Town's position in the pool is equal to the value of the pool shares. The maximum maturity for any specific investment in the portfolio is 397 days. NYCLASS is rated AAA by Standard& Poor's. Local government investment cooperatives in this rating category meet the highest standards for credit quality,conservative investment policies and safety of principal. The cooperative invests in a high quality portfolio of investments legally permissible for municipalities and school districts in the State. Additional information concerning the cooperative is presented in the annual report of NYCLASS,which maybe obtained from Public Trust Advisors,LLC,717 17th Street, Suite 1850, Denver, CO 80202. Investments of the Fire Protection District are stated at fair value. The amounts are invested in various portfolios by the trustee of the Fund, who has been designated by the State Comptroller. These investments are unrated. The Town has no formal policy relating to interest rate or credit risk for the Fire Protection District's Investments. Investments of the Housing Authority consist of negotiable certificates of deposit and money market funds. Investments are stated at cost, which approximates fair value. The investments are not subject to risk categorization. The Town participates in the New York Liquid Asset Fund (NYLAF), a multi- municipal cooperative investment pool agreement pursuant to GML Article 3-A and 5-G, whereby it holds a portion of the investments in a cooperation with other participants. The investments are highly liquid and are considered to be cash equivalents. All NYLAF investment and collateral policies are in accordance with GML §10 and 11. The Town's investments in NYLAF consisted of repurchase agreements, U.S. Treasury Securities, and collateralized bank deposits, with various interest rates and due dates. NYLAF reports investments at amortized cost, consistent with GASB standards. Amortized costs involves valuing a security at its original date of purchase, and, thereafter, amortizing any premium or accreting any discount on a straight-line basis to maturity. Additional information concerning NYLAF, including the annual report, can be found on its website at nylaf.org. NYCLASS and NYLAF have agreed to merge, effective July 1, 2025. As a result, NYLAF will become a part of NYCLASS. • Interest Rate Risk - Interest rate risk is the risk that the government will incur losses in fair value caused by changing interest rates. The Town does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from changing interest rates. Generally,the Town does not invest in any long-term investment obligations. 27 Page 389 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (e) Cash and Equivalents, Investments and Risk Disclosure, Continued • Custodial Credit Risk - Custodial credit risk is the risk that in the event of a bank failure, the Town's deposits may not be returned to it. GASB Statement No. 40 - "Deposit and Investment Risk Disclosures - an amendment of GASB Statement No. 3," directs that deposits be disclosed as exposed to custodial credit risk if they are not covered by depository insurance and the deposits are either uncollateralized, collateralized by securities held by the pledging financial institution or collateralized by securities held by the pledging financial institution's trust department but not in the Town's name. The Town's aggregate bank balances that were not covered by depository insurance were not exposed to custodial credit risk at December 31, 2024. • Credit Risk - Credit risk is the risk that an issuer or other counterparty will not fulfill its specific obligation even without the entity's complete failure. The Town does not have a formal credit risk policy other than restrictions to obligations allowable under General Municipal Law of the State. • Concentration of Credit Risk - Concentration of credit risk is the risk attributed to the magnitude of a government's investments in a single issuer. The Town's investment policy limits the amount on deposit at each of its banking institutions. (f) Taxes Receivable Real property taxes attach as an enforceable lien on real property and are levied on January 1st. The Town collects county, town, highway and special district taxes, which are due April 1st and payable without penalty to April 30th. School districts taxes are levied on July 1st and are due on September 1st, with the first half payable without penalty until September 30th and the second half payable without penalty until January 31 st. The Town guarantees the full payment of the County and school districts warrants and assumes the responsibility for uncollected taxes. The Town also has the responsibility for conducting in-rem foreclosure proceedings. The Town functions in both a fiduciary and guarantor relationship with the County of Westchester, New York, and the various school districts located within the Town with respect to the collection and payment of real property taxes levied by such jurisdictions. County taxes are included in the Town's levy and are payable without penalty for thirty days. The County Charter provides for the Town to collect County and school districts taxes and remit them as collected to the respective municipality. However,the Town must remit to the County sixty percent of the amount levied by May 25th and satisfy the balance of forty percent by October 15th. With respect to school districts taxes, the Charter provides that the Town satisfy the warrant of each school district by April 5th. Thus, the Town's fiduciary responsibility is from the date of the levy until the due date of the respective tax warrant at which time the Town must satisfy its obligations regardless of the amounts collected. County and school districts taxes collected prior to the satisfaction of the respective warrants are considered a fiduciary activity under the provisions of GASB Statement No. 84 - "Fiduciary Activities," and therefore have been accounted for within the Custodial Fund. 28 Page 390 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (g) Other Receivables Other receivables include amounts due from other governments and individuals for services provided by the Town. Receivables are recorded and revenues recognized as earned or as specific program expenses/expenditures are incurred. Allowances are recorded when appropriate. (h) Due From/To Other Funds During the course of its operations, the Town has numerous transactions between funds to finance operations, provide services and construct assets. To the extent that certain transactions between funds had not been paid or received as of December 31, 2024, balances of interfund amounts receivable or payable have been recorded in the fund financial statements. (i) Inventory There are no inventory values presented on the balance sheet of the respective funds of the Town. Purchases of inventoriable items at various locations are recorded as expenditures at the time of purchase and year-end balances at these locations are not material. (j) Prepaid Expenses/Expenditures Certain payments to vendors reflect costs applicable to future accounting periods, and are recorded as prepaid items using the consumption method in both the government-wide and fund financial statements. Prepaid expenses/expenditures consist of costs which have been satisfied prior to the end of the fiscal year, but represent amounts which have been provided for in the subsequent year's budget and/or will benefit such periods. Reported amounts in governmental funds are equally offset by nonspendable fund balance, which indicates that these amounts do not constitute"available spendable resources"even though they are a component of current assets. (k) Restricted Assets The Housing Authority's restricted assets include rent security deposits required from tenants according to the terms of the lease agreements. In addition, certain proceeds from the Housing Authority revenue bonds, as well as certain other resources,are set aside pursuant to the terms of the bond indenture. (1) Capital Assets Capital assets,which includes land,buildings,equipment and infrastructure assets(e.g.,roads, bridges, sidewalks and similar items), are reported in the governmental activities column in the government-wide financial statements. Capital assets are defined by the Town as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation. Acquisition value is the price that would be paid to acquire an asset with equivalent service potential on the date of the donation. 29 Page 391 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (1) Capital Assets, Continued In the case of the initial capitalization of general infrastructure assets (i.e., those reported by governmental activities), the Town chose to include all such items regardless of their acquisition date or amount. The Town was able to estimate the historical cost for the initial reporting of these assets through backtrending (i.e., estimating the current replacement cost of the infrastructure to be capitalized and using an appropriate price- level index to deflate the cost to the acquisition year or estimated acquisition year). Major outlays for capital assets and improvements are capitalized as projects are constructed. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives is not capitalized. Land and construction-in-progress are not depreciated. Buildings, equipment and infrastructure of the Town are depreciated using the straight-line method over the following estimated useful lives. Life Class in Years Buildings and improvements 20 - 50 Machinery and equipment 5 - 20 Infrastructure 30 - 50 The costs associated with the acquisition or construction of capital assets are shown as capital outlay expenditures on the governmental fund financial statements. Capital assets are not shown on the governmental funds' balance sheet. (m) Lease Receivable The Town leases land to the Housing Authority. A lease receivable is measured and recorded at the present value of lease payments expected to be received by the Town during the lease term using an implicit discount rate,net of any provision for estimated uncollectible amounts. As lease payments are received from the lessee, they are first allocated to the amortization of the discount on the lease receivable and recognized as interest revenue, and them to lease receivable. (n) Unearned Revenue Unearned revenue arise when assets are recognized before revenue recognition criteria have been satisfied. In government-wide financial statements, unearned revenue consist of amounts received in advance and/or grants received before the eligibility requirements have been met. Unearned revenue in the fund financial statements are those where asset recognition criteria have been met, but for which revenue recognition criteria have not been met. The Town has reported unearned revenue of$212,310 for parking permits received in advance and $14,089 of miscellaneous items in the General Fund and $84,950 for parking permits received in advance in the Town Outside Villages Fund. This amount has been deemed to be measurable but not"available"pursuant to GAAP. 30 Page 392 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (o) Deferred Outflows/Inflows of Resources Deferred outflows of resources represents a consumption of net assets that applies to a future period and so will not be recognized as an outflow of resources (expense/expenditure) until then. The Town has four items that qualify for reporting in this category. The first item is related to pensions reported in the Statement of Net Position. This represents the effect of the net change in the Town's proportion of the collective net pension liability and difference during the measurement period between the Town's contributions and its proportion share of total contributions to the pension system not included in pension expense as well as the Town's contributions to the pension systems subsequent to the measurement date. The second item is related to OPEB reported in the Statement of Net Position. This represents changes of assumptions in the calculation of the liability. The third is related to the Length of Service Award Program (LOSAP) reported in the Statement of Net Position. This represents differences between expected and actual experience as well as changes of assumptions in the calculation of liability. The fourth item relates to the Town's deferred charge on refunding resulting from the difference in the carrying value of the refunded debt and its acquisition. Deferred inflows of resources represents an acquisition of net assets that applies to a future period and so will not be recognized as an inflow of resources (revenue) until that time. The Town has five items that qualify for reporting in this category. The first is related to pensions reported in the Statement of Net Position. This represents the effect of the net change in the Town's proportion of the collective net pension liability and difference during the measurement periods between the Town's contributions and its proportional share of total contributions to the pension systems not included in the pension expense. The second item represents differences between expected and actual experience related to the OPEB. The third item is reported on the Balance Sheet - Governmental Funds and relates to unavailable tax revenue for receivables not collected within 60 days of year end. The fourth item is reported on both the Balance Sheet - Governmental Funds and the Statement of Net Position and relates to long-term leases receivable. The fifth item represents differences between expected and actual experiences as well as changes of assumptions related to LOSAP. (p) Long-Term Liabilities In the government-wide financial statements, long-term debt and other long- term liabilities are reported as liabilities in the Statement of Net Position. Bond premiums and discounts are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are expensed as incurred. In the fund financial statements,governmental funds recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as expenditures. 31 Page 393 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (q) Compensated Absences The various collective bargaining agreements provide for the payment of accumulated vacation and sick leave upon separation from service. The liability for such accumulated leave is reflected in the government-wide Statement of Net Position as long-term liabilities. A liability for these amounts is reported in the governmental funds only if the liability has matured through employee resignation or retirement. The liability for compensated absences includes salary related payments, where applicable. (r) Net Pension Liability The net pension liability represents the Town's proportionate share of the net pension liability of the New York State and Local Employees' Retirement System and the New York State and Local Police and Fire Retirement System. The financial reporting of these amounts are presented in accordance with the provisions of GASB Statement No. 68 -"Accounting and Financial Reporting for Pensions"and GASB Statement No. 71 -"Pension Transition for Contributions Made Subsequent to the Measurement Date -An Amendment of GASB Statement No. 68." (s) Total Pension Liability - Length of Service Awards Program The financial reporting of these amounts are presented in accordance with the provisions of GASB Statement No. 73 -"Accounting and Financial Reporting for Pensions and Related Assets That Are Not Within the Scope of GASB Statement No. 68, and Amendments to Certain Provisions of GASB Statements No. 67 and 68." (t) Postemployment Benefits In addition to providing pension benefits, the Town provides health insurance coverage for retired employees and their dependents. Substantially all of the Town's employees may become eligible for these benefits if they reach normal retirement age and retire under the New York State and Local Employees' Retirement System while working for the Town. The cost of providing postretirement benefits is shared between the Town and the retired employee. The Town recognizes the cost of providing health insurance by recording its share of insurance premiums for retirees and their dependents, as an expenditure in the year paid. (u) Net Position Net Position represents the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position is comprised of three components: Net investment in capital assets - consists of capital assets, net of accumulated depreciation/amortization and reduced by outstanding balances of bonds and other debt that are attributable to the acquisition, construction, or improvement of those assets. Deferred outflows of resources and deferred inflows of resources that are attributable to the acquisition, construction, or improvement of those assets or related debt are also included in this component of net position. 32 Page 394 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (u) Net Position, Continued Restricted net position - consists of restricted assets reduced by liabilities and deferred inflows of resources related to those assets. Assets are reported as restricted when constraints are placed on asset use either through the enabling legislation adopted by the Town or through external restrictions imposed by creditors, grantors, or laws or regulations of other governments. Restricted net position for the Town includes restricted for special purpose trusts, special revenue funds, capital projects and debt service. Unrestricted -net position is the net amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that does not meet the definition of the two preceding categories. (v) Fund Balances Generally, fund balance represents the difference between current assets and deferred outflows of resources and current liabilities and deferred inflows of resources. In the fund financial statements, governmental funds report fund classifications that comprise a hierarchy based primarily on the extent to which the Town is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. Under this standard the fund balance classifications are as follows: Nonspendable fund balance - includes amounts that cannot be spent because they are either not in spendable form (inventories, prepaid amounts, long-term receivables, advances) or they are legally or contractually required.to be maintained intact (the corpus of a permanent fund). Restricted fund balance - is reported when constraints placed on the use of the resources are imposed by grantors, contributors, laws or regulations of other governments or imposed by law through enabling legislation. Enabling legislation includes a legally enforceable requirement that these resources be used only for the specific purposes as provided in the legislation. This fund balance classification is used to report funds that are restricted for debt service obligations and for other items contained in the General Municipal Law of the State. Committed fund balance - is reported for amounts that can only be used for specific purposes pursuant to formal action of the entity's highest level of decision making authority. The Town Board is the highest level of decision making authority for the Town that can, by the adoption of a resolution prior to the end of the fiscal year, commit fund balance. Once adopted, these funds may only be used for the purpose specified unless the Town Board removes or changes the purpose by taking the same action that was used to establish the commitment. This classification includes certain amounts established and approved by the Town Board. 33 Page 395 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (v) Fund Balances, Continued Assigned fund balance-represents amounts constrained either by policies of the Town Board for amounts assigned for balancing the subsequent year's budget or the Town Supervisor for amounts assigned as encumbrances. Unlike commitments,assignments generally only exist temporarily, in that additional action does not normally have to be taken for the removal of an assignment. An assignment cannot result in a deficit in the unassigned fund balance in the General Fund. Assigned fund balance in all funds except the General Fund includes all remaining amounts,except for negative balances, that are not classified as nonspendable and are neither restricted nor committed. Unassigned fund balance - represents amounts not classified as nonspendable, restricted,committed or assigned. The General Fund is the only fund that would report a positive unassigned fund balance. For all governmental funds other than the General Fund, any deficit fund balance is reported as unassigned. In order to calculate the amounts to report as restricted and unrestricted fund balance in the governmental fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. When both restricted and unrestricted amounts of fund balance are available for use for expenditures incurred, it is the Town's policy to use restricted amounts first and then unrestricted amounts as they are needed. For unrestricted amounts of fund balance,it is the Town's policy to use fund balance in the following order:committed,assigned and unassigned. (w) Use of Estimates The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates. Estimates and assumptions are made in a variety of areas, including compensated absences, other postemployment benefits, potential contingent liabilities and useful lives of long-lived assets. (x) Accounting Standards Issued But Not Yet Implemented GASB has issued the following pronouncements which will be implemented in the years required. The effects of the implementation of these pronouncements are not known at this time. Statement No. 102 - Certain Risk Disclosures. Effective for fiscal years beginning after June 15, 2024. Statement No. 103 - Financial Reporting Model Improvements. Effective for fiscal years beginning after June 15, 2025. Statement No. 104-Disclosure of Certain Capital Assets. Effective for fiscal years beginning after June 15, 2025. 34 Page 396 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (1) Summary of Significant Accounting Policies, Continued (y) Encumbrances In governmental funds, encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded in order to reserve applicable appropriations, is generally employed as an extension of formal budgetary integration in the General, Town Outside Villages, Highway and the Special Districts funds. Encumbrances outstanding at year-end are generally reported as assigned fund balance since they do not constitute expenditures or liabilities. (z) Subsequent Events The Town has evaluated subsequent events through the date of the report which is the date the financial statements were available to be issued. (2) Stewardship, Compliance and Accountability (a) Budgetary Data The Town generally follows the procedures enumerated below in establishing the budgetary data reflected in the financial statements: • Prior to October 20th, the head of each administrative unit shall submit to the budget officer an estimate of revenue and expenditures for such administrative unit for the ensuing year. • The budget officer, upon completion of the review of the estimates, shall prepare a tentative budget and file such budget in the office of the Town Clerk on or before October 30th. • On or before November 10th, the Town Clerk shall present the tentative budget to the Town Board. • The Town Board shall review the tentative budget and may make such changes,alterations and revisions as it shall consider advisable and which are consistent with law. Upon completion of such review,the tentative budget and any modifications as approved by the Town Board shall become the preliminary budget. • On or before December 10th, the Town Board shall hold a public hearing on the preliminary budget. • After the public hearing, the Town Board may further change, alter and revise the preliminary budget subject to provisions of the law. 35 Page 397 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (2) Stewardship. Compliance and Accountability, Continued (a) Budgetary Data, Continued • The preliminary budget as submitted or amended shall be adopted by resolution no later than December 20th. • Formal budgetary integration is employed during the year as a management control device for General, Town Outside Villages, Highway, Special Districts and Debt Service funds. • Budgets for General,Town Outside Villages,Highway,Special Districts and Debt Service funds are legally adopted annually on a basis consistent with generally accepted accounting principles. The Capital Projects Fund is budgeted on a project basis. Annual budgets are not adopted by the Town Board for the Special Purpose funds since other means control the use of these resources (e.g., grant awards) and sometimes span a period of more than one fiscal year. • The Town Board has established legal control of the budget at the function level of expenditures. Transfers between appropriation accounts, at the function level over $10,000, require approval by the Town Board. Any modifications to appropriations resulting from an increase in revenue estimates or supplemental reserve appropriations also require a majority vote by the Board. • Appropriations in General, Town Outside Villages, Highway, Special Districts and Debt Service funds lapse at the end of the fiscal year, except that outstanding encumbrances are reappropriated in the succeeding year pursuant to the Uniform System of Accounts promulgated by the Office of the State Comptroller. Budgeted amounts are as originally adopted, or as amended by the Town Board. (b) Property Tax Limitation Under New York State Town Law,the Town is not limited as to the maximum amount of real property taxes which may be raised. However, Chapter 97 of the New York State Laws of 2011, as amended (Tax Levy Limitation Law) modified previous law by imposing a limit on the amount of real property taxes a local government may levy. The following is a brief summary of certain relevant provisions of the Tax Levy Limitation Law. The summary is not complete and the full text of the Tax Levy Limitation Law should be read in order to understand the details and implementations thereof. The Tax Levy Limitation Law imposes a limitation on increases in the real property tax levy, subject to certain exceptions. The Tax Levy Limitation Law permits the Town to increase its overall real property tax levy over the tax levy of the prior year by no more than the "Allowable Levy Growth Factor," which is the lesser of one and two-one hundredths or the sum of one plus the Inflation Factor; provided, however that in no case shall the levy growth factor be less than one. The "Inflation Factor" is the quotient of: (i) the average of the National Consumer Price Indexes determined by the United States Department of Labor for the twelve-month period ending six months prior to the start of 36 Page 398 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (2) Stewardship, Compliance and Accountability, Continued (b) Property Tax Limitation, Continued year minus the average of the National Consumer Price Indexes determined by the United States Department of Labor for the twelve-month period ending six months prior to the start of the prior fiscal year, divided by (ii) the average of the National Consumer Price Indexes determined by the United States Department of Labor with the result expressed as a decimal to four places. The Town is required to calculate its tax levy limit for the upcoming year in accordance with the provision above and provide all relevant information to the New York State Comptroller prior to adopting its budget. The Tax Levy Limitation Law sets forth certain exclusions to the real property tax levy limitation of the Town, including exclusions for certain portions of the expenditures for retirement system contributions and tort judgments payable by the Town. The Town Board may adopt a budget that exceeds the tax levy limit for the coming fiscal year, only if the Town Board first enacts,by a vote of at least sixty percent of the total voting power of the Town Board, a local law to override such limit for such coming fiscal year. (3) Taxes Receivable Taxes receivable at December 31, 2024 consisted of the following: Town and County taxes - Current $ 271,287 Tax liens 1,171,441 1,442,728 Allowance for uncollectible amounts (498,754) $ 943,974 Taxes receivable are also partially offset by deferred tax revenues of$886,926, which represents an estimate of the taxes receivable which will not be collected within the first sixty days of the subsequent year. 37 Page 399 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (4) Capital Assets Changes in the Town's capital assets for the year ended December 31, 2024 are as follows: Balance Balance January 1, December 31, 2024 Additions Deletions Reclassifications 2024 Capital assets,not being depreciated: Land $ 4,031,660 - - - 4,031,660 Construction-in-progress 2,655,302 2,661,849 - (1,298,878) 4,018,273 Total capital assets,not being depreciated 6,686,962 2,661,849 - (1,298,878) 8,049,933 Capital assets,being depreciated: Buildings and improvements 36,018,910 792,725 - (1,812,385) 34,999,250 Machinery and equipment 20,126,383 1,083,153 603,975 1,084 20,606,645 Infrastructure 60,236,676 6,395,940 - 3,110,179 69,742,795 Total capital assets,being depreciated 116,381,969 8,271,818 603,975 1,298,878 125,348,690 Less accumulated depreciation for: Buildings and improvements 13,164,313 583,693 - (1,261,193) 12,486,813 Machinery and equipment 12,880,580 1,362,555 595,861 (112,533) 13,534,741 Infrastructure 25,278,878 1,475,865 - 1,373,726 28,128,469 Total accumulated depreciation 51,323,771 3,422,113 595,861 - 54,150,023 Total capital assets, being depreciated,net 65,058,198 4,849,705 8,114 1,298,878 71,198,667 Capital assets,net $ 71,745,160 7,511,554 8,114 - 79,248,600 Depreciation expense was charged to the Town's functions and programs as follows: General government support $ 325,101 Public safety 109,508 Transportation 1,461,243 Economic assistance and opportunity 225,859 Culture and recreation 75,286 Home and community services 1,225,116 Total depreciation expense $ 3,422,113 38 Page 400 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (4) Capital Assets, Continued Capital Assets - Component Unit Changes in the Housing Authority's capital assets for the year ended December 31, 2024 are as follows: Balance Balance January 1, December 31, 2024 Additions Deletions 2024 Capital assets,not being depreciated Construction-in-progress $ 1,698,704 Capital assets,being depreciated: Buildings and improvements 6,934,550 Machinery and equipment 764,550 Right-to-use leased land 2,969,581 Total capital assets,being depreciated 10,668,681 Less accumulated depreciation for: Buildings and improvements 4,890,118 Machinery and equipment 704,782 Right-to-use leased land 593,916 Total accumulated depreciation 6,188,816 Total capital assets, being depreciated,net 4,479,865 Capital assets,net S 6,178,569 (5) Lease Receivable The Town maintains an agreement to lease land to the Housing Authority. Under the agreement, the Town receives rent each year covered by the agreement through 2035. At December 31, 2024, the present value of the lease receivable and the corresponding deferred inflow of resources were $2,318,387 and $2,177,693, respectively. The following is the amortization schedule for the lease receivable: Year ending Principal Interest Total 2025 $ 177,482 33,702 211,184 2026 183,652 31,002 214,654 2027 189,976 28,208 218,184 2028 196,460 25,319 221,779 2029 203,105 22,331 225,436 2030 - 2034 1,121,126 63,224 1,184,350 2035 246,586 2,200 248,786 Total $ 2,318,387 205,986 2,524,373 39 Page 401 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (5) Lease Receivable, Continued The following is the amortization schedule for the deferred inflow of resources: Year ending 2025 $ 197,972 2026 197,972 2027 197,972 2028 197,972 2029 197,972 2030 - 2034 989,861 2035 197,972. Total $ 2,177,693 (6) Accrued Liabilities Accrued liabilities at December 31, 2024 were as follows: Town Outside Special Capital General Villages Districts Highway Projects Total Payroll and employee benefits $ 63,026 146,150 111,257 22,206 - 342,639 Other 127,232 4,580 6,649 11,998 242,962 393,421 $ 190,258 150,730 117,906 34,204 242,962 736,060 (7) Joint Ventures The Town, together with the Village of Larchmont and the Town and Village of Harrison, participate in the Westchester Joint Water Works. The purpose of the joint venture is to acquire, construct,provide, maintain and operate a water works system. The following is a summary of financial information included in the audited financial statements of the joint venture. General Capital Fund Fund Balance Sheet Date - December 31, 2023 Total assets $ 14,892,633 103,569,439 Total liabilities 81,629,395 Net capital (deficit) (66,736,762) 103,569,439 Revenue 34,636,060 - Expenses 34,512,918 - Change in net assets 123,142 - *The December 31, 2024 information was not available as of the date of the issuance of these financial statements. 40 Page 402 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (8) Long-Term Liabilities The following table summarizes changes in the Town's long-term liabilities for the year ended December 31, 2024: Balance Balance Due January 1, December 31, Within 2024 Increases Decreases 2024 One Year Governmental activities: General obligation bonds payable $ 52,071,300 12,116,500 3,651,300 60,536,500 4,171,500 Plus unamortized premium on bonds 2,251,685 601,231 179,225 2,673,691 195,242 54,322,985 12,717,731 3,830,525 63,210,191 4,366,742 Other noncurrent liabilities: Compensated absences 325,173 56,224 - 381,397 Net pension-ERS 4,957,553 - 1,340,571 3,616,982 Net pension liability-PFRS 9,021,000 - 1,444,152 7,576,848 - Total pension liability-length of service award program 1,999,385 - 173,028 1,826,357 - Total OPEB liability 86,329,442 - 3,648,816 82,680,626 - Judgement - 17,852,300 - 17,852,300 - Total other non-current liabilities 102,632,553 17,908,524 6,606,567 113,934,510 - Governmental activities-long-term liabilities $156,955,538 30,626,255 10,437,092 177,144,701 4,366,742 Mamaroneck Housing Authority: Revenue bond payable $ 3,225,000 Plus unamortized premium on bonds 130,546 Lease payable 2,489,849 Component Unit-long-term liabilities $ 5,845,395 Each governmental fund's liability for compensated absences, net pension liability,total pension liability, total OPEB liability and judgement liability are liquidated by the respective fund. Governmental liabilities for general obligation bonds are liquidated by the Debt Service Fund, which is funded by the General,Town Outside Villages,Highway and Special Districts funds. Governmental liabilities for installment purchase debt are liquidated by the Special Districts Fund - Ambulance District. 41 Page 403 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (8) Long-Term Liabilities, Continued (a) General Obligation Bonds Payable General Obligation Bonds payable at December 31, 2024 are comprised of the following individual issues: Amount Original Outstanding at Year of Issue Final Interest December 31, Purpose Issue Amount Maturity Rates 2024 Fire district improvements 2013 $ 996,000 May, 2026 2.590% 175,000 Fire district improvements 2016 2,185,000 July, 2031 2.000 - 3.000% 1,085,000 Public improvements 2016 8,990,845 October, 2036 2.000 - 2.300% 5,765,000 Refunding bonds 2017 7,040,000 March, 2030 2.000 - 2.350% 3,250,000 Public improvements 2018 5,815,500 December, 2038 3.000 - 5.000% 4,390,000 Fire district improvements 2018 1,400,000 December, 2038 3.000 - 5.000% 1,055,000 Public improvements 2019 3,830,000 September, 2039 2.000 - 5.000% 3,135,000 Fire district improvements 2019 2,470,000 September, 2039 2.000 - 5.000% 2,020,000 Public improvements 2020 3,385,000 August, 2035 1.000 - 5.000% 2,675,000 Refunding bonds 2020 8,115,000 May, 2028 0.650 - 2.000% 6,130,000 Public improvements 2021 6,100,000 August,2036 1.375 - 5.000% 5,160,000 Public improvements 2022 4,175,000 October,2042 4.000 - 5.000% 3,910,000 Fire district improvements 2022 1,082,000 October,2037 4.000 - 5.000% 965,000 Public improvements 2023 3,016,600 September, 2039 4.000 - 5.000% 2,870,000 Public improvements 2023 5,954,700 September,2053 4.000 - 5.000% 5,835,000 Fire district improvements 2024 5,220,000 August, 2039 3.000 - 5000% 5,220,000 Public improvements 2024 6,250,500 August, 2054 4.000 - 5.000% 6,250,500 Public improvements 2024 646,000 August, 2034 3.790% 646,000 $ 60,536,500 Interest expenditures of$1,558,224 were recorded in the fund financial statements in the Debt Service Fund. Interest expense of $1,629,695 was recorded in the government-wide financial statements for governmental activities. In 2024,the Town issued three bonds payable totaling$12,116,500. The public improvements bonds have interest rates of 3.00%-5.00% and the Town received premiums totaling $601,231. 42 Page 404 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (8) Long-Term Liabilities, Continued (b) Payments to Maturity The annual requirements to amortize the bonds outstanding as of December 31, 2024 are as follows: Year ending Principal Interest 2025 $ 4,171,500 1,953,294 2026 4,310,000 1,829,748 2027 4,330,000 1,690,327 2028 4,235,000 1,548,062 2029 4,045,000 1,409,828 2030 - 2034 18,510,000 5,203,823 2035 - 2039 12,600,000 2,757,050 2040 - 2044 3,005,000 1,405,000 2045 - 2049 2,555,000 875,200 2050 - 2054 2,775,000 320,011 $ 60,536,500 18,992,343 The above general obligation bonds are direct borrowings of the Town for which its full faith and credit are pledged and are payable from taxes levied on all taxable real property within the Town. Upon default of the payment of principal or interest on the serial bonds the bond holders have the right to litigate. Moody's Investor Service has maintained the Town's AAA bond rating, the highest the Agency issues. (c) Indebtedness - Component Unit Bonds payable at December 31, 2024 is comprised of the following: Amount Original Outstanding at Year of Issue Final Interest December 31, Purpose Issue Amount Maturity Rates 2024 Hammocks Park Apartments,Series B 2015 $ 650,000 October 2035 3.00-3.50% Hammocks Park Apartments 2023 2,800,000 April 2024 3.00-5.00% 43 Page 405 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (8) Long-Tenn Liabilities, Continued (c) Indebtedness - Component Unit, Continued The annual requirements to amortize the bond outstanding as of December 31, 2024 is as follows: Year ending Principal Interest Total 2025 $ 140,000 118,300 258,300 2026 140,000 111,900 251,900 2027 145,000 105,500 250,500 2028 150,000 98,825 248,825 2029 2030 - 2034 2035 - 2039 2040 - 2043 The revenue bonds are payable from the revenues received by the Housing Authority from the operation of the project. The Town has guaranteed payment of bond principal and interest. The bonds are subject to redemption prior to maturity, at the direction of the Housing Authority and with the consent of the Town, upon the occurrence of one or more of the following events. 1) The Project is damaged or destroyed to the extent that; a) it cannot be reasonably repaired within a six month period or b) the Housing Authority would thereby be prevented from carrying on the normal rental operations of the project, as it existed prior to the damage, for a period of six months or more. 2) Title to,or the use of or possession of, all or substantially the entire project is condemned or taken under the exercise of the power of eminent domain by any governmental authority. Under this extraordinary redemption provision,the bonds are subject to redemption as a whole at any time, but not in part, at a redemption price equal to 100% of the outstanding principal amount thereof without discount, together with accrued interest to the date of redemption. At the option of the Housing Authority,the 2015 Series B bonds maturing on or after October 15, 2024 will be subject to redemption prior to maturity on any date on or after October 15, 2023 and the 2023 bonds maturing on or after April 1, 2032 will be subject to redemption prior to maturity on any date on or after April 1, 2031. The bonds may be redeemed either as a whole or in part and if in part in order of maturity and in any amount within maturity, at the following redemption prices, plus accrued interest to the date of redemption. 44 Page 406 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (8) Long-Term Liabilities, Continued (c) Indebtedness - Component Unit, Continued Redemption Period Redemption Price Issue (Dates Inclusive) as a Percentage of Par 2015B October 15, 2024 100% 2023 April 1, 2032 100% (9) Compensated Absences Pursuant to its collective bargaining agreements, the Town is required to pay its civil service employees for accumulated sick leave upon retirement. The contract provides for the payment of $80 per day for those days earned in excess of 165 days but not more than 240 days. Maximum number of days to be paid will be 75 days. The contract also provides for these employees to be compensated at their regular rate of pay for unused vacation time upon separation of employment up to a maximum of 30 days. No payment is provided for unused sick leave or vacation time for police and fire employees. The value of compensated absences has been reflected in the government-wide financial statements. (10)Pension Plans (a) Plan Description and Benefits Provided The Town participates in the New York State and Local Employees' Retirement System (ERS) and the New York State and Local Police and Fire Retirement System (PFRS) which are collectively referred to as the New York State and Local Retirement System (System). These are cost-sharing, multiple-employer defined benefit pension plans. The System provides retirement benefits as well as death and disability benefits. The net position of the System is held in the New York State Common Retirement Fund (Fund), which was established to hold all assets and record changes in fiduciary net position allocated to the System. System benefits are established under the provisions of the New York State Retirement and Social Security Law (NYSRSSL). Once a public employer elects to participate in the System, the election is irrevocable. The New York State Constitution provides that pension membership is a contractual relationship and plan benefits cannot be diminished or impaired. Benefits can be changed for future members only by enactment of a State statute. The Town also participates in the Public Employees' Group Life Insurance Plan (GLIP), which provides death benefits in the form of life insurance. That report, including information with regard to benefits provided may be found at www.osc.state.ny.us/retire/publications/index.php or obtained by writing to the New York State and Local Retirement System, 110 State Street, Albany, NY 12244. 45 Page 407 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (10)Pension Plans, Continued (a) Plan Description and Benefits Provided, Continued The System is noncontributory except for employees who joined after July 27, 1976, who contribute 3% of their salary for the first ten years of membership, and employees who joined on or after January 1, 2010, who generally contribute between 3% and 6% of their salary for their entire length of service. The Comptroller annually certifies the actuarially determined rates expressly used in computing the employers' contributions based on salaries paid during the Systems' fiscal year ending March 31. (b) Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions At December 31, 2024,the Town reported the following for its proportionate share of the net pension liability for ERS and PFRS: ERS PFRS Measurement date March 31, 2024 March 31, 2024 Net pension liability $ 3,616,982 7,576,848 Town's proportion of the System's net pension liability 0.0245651% 0.1597539% Change in proportion from prior year 0.0014465 (0.0039526) For the year ended December 31, 2024, the Town recognized its proportionate share of pension expense in the government-wide financial statements of$1,679,992 for ERS and $2,767,836 for PFRS. Pension expenditures of$1,109,073 for ERS and $2,412,717 for PFRS were recorded in the fund financial statements and were charged to the following funds: ERS PFRS General $ 554,355 - Town Outside Villages 146,937 1,841,931 Special Districts 126,997 570,786 Highway 280,784 - Total $ 1,109,073 2,412,717 46 Page 408 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (10)Pension Plans, Continued (b) Pension Liabilities, Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions, Continued At December 31,2024,the Town reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: ERS PFRS _ Total Deferred Deferred Deferred Deferred Deferred Deferred Outflows Inflows Outflows Inflows Outflows Inflows Resources Resources Resources Resources Resources Resources Differences between expected and actual experience $ 1,165,027 98,626 2,334,325 - 3,499,352 98,626 Changes of assumptions 1,367,500 - 2,857,993 - 4,225,493 Net difference between projected and actual earnings on pension plan investments - 1,766,877 2,056,748 - 3,823,625 Changes in proportion and differences between Town contributions and proportionate share of contributions 289,715 20,269 526,910 227,951 816,625 248,220 Town contributions subsequent to the measurement date 869,708 - 1,881,980 - 2,751,688 $ 3,691,950 1,885,772 7,601,208 2,284,699 11,293,158 4,170,471 Town contributions subsequent to the measurement date will be recognized as a reduction of the net pension system in the year ending December 31,2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to the pensions will be recognized in pension expense as follows: Year ending ERS PFRS 2025 $ (571,076) (463,006) 2026 776,997 2,311,106 2027 1,088,973 1,364,532 2028 (358,424) (147,050) 2029 - 368,947 $ 936,470 3,434,529 47 Page 409 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (10)Pension Plans, Continued (c) Actuarial Assumption The total pension liabilities at March 31, 2024 were determined by using a roll forward procedure to advance the liability calculated using system assumptions and member demographics from the actuarial valuation completed as of April 1, 2023. Economic assumptions used in the April 1, 2023 actuarial valuation include: ERS PFRS Actuarial valuation date April 1, 2023 April 30, 2023 Measurement date March 31, 2024 March 31, 2024 Inflation 2.9% 2.9% Salary increases 4.4% 6.2% Investment rate of return, (net of investment expense including inflation) 5.9% 5.9% Cost-of-living adjustments 1.5% 1.5% To set the long-term rate of return on pension plan investments, consideration was given to a building-block method using best-estimate ranges of expected future real rates at return (expected return, net of investment expenses and inflation) for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Demographic assumptions used in the April 1,2023 actuarial valuation are based on the results of an actuarial experience study completed April 1, 2020. Demographic assumptions are primarily based on System experience over the period April 1, 2015 - March 31, 2020. Annuitant mortality rates are adjusted to incorporate mortality improvements under the Society of Actuaries' Scale MP-2021. 48 Page 410 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (10)Pension Plans, Continued (c) Actuarial Assumption The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table: Long-Term Target Expected Real Asset Class Allocation Rate of Return * Domestic equity 32% 4.00% International equity 15% 6.65% Private equity 10% 7.25% Real estate 9% 4.60% Opportunistic/ARS portfolio 3% 5.25% Credit 4% 5.40% Real assets 3% 5.79% Fixed income 23% 1.50% Cash 1% 0.25% 100% *The real rate of return is net of the long-term inflation assumption of 2.9%. (d) Discount Rate The discount rate used to calculate the total pension liabilities was 5.9%. The projection of cash flows used to determine the discount rate assumes that contributions from plan members will be made at the current contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based upon those assumptions, the System's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore,the long- term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liabilities. (e) Sensitivity of the Proportionate Share of the Net Pension Liabilities to the Discount Rate The following presents the Town's proportionate share of the net pension asset/(liability) calculated using the discount rate of 5.9%,as well as what the Town's proportionate share of the net pension asset/(liability) would be if it were calculated using a discount rate that is 1-percentage point lower 4.9%or 1-percentage point higher 6.9%than the current rate: 1% Current 1% Decrease Assumption Increase 4.9% 5.9% 6.9% ERS - Town's proportionate share of the net pension asset(liability) $ (11,372,162) (3,616,982) 2,860,202 PFRS - Town's proportionate share of the net pension asset(liability) $ (17,708,870) (7,576,848) 793,683 49 Page 411 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (10) Pension Plans, Continued (f) Pension Plan Fiduciary Net Position The components of each current-year net pension liability of all participating employers as of March 31, 2024, were as follows: (Dollars in Millions) ERS PFRS Employers' total pension liability $ (240,697) (46,138) Fiduciary net position 225,973 41,395 Employers' net pension liability $ (14,724) (4,743) Ratio of fiduciary net position to the Employers' total pension liability 93.88% 89.72% (g) Contributions to the Pension Plans Employer contributions to ERS and PFRS are based on the System's fiscal year, which ends on March 31St. Retirement contributions as of December 31, 2024 represent the projected employer contributions for the period of April 1, 2024 through March 31, 2025 based on paid employee wages multiplied by the employers' contribution rate, by tier. Retirement contributions to ERS and PFRS for the year ended December 31, 2024 were $1,109,073 and $2,412,717,respectively. (h) Voluntary Defined Contribution Plan The Town can offer a defined contribution plan to all non-union employees hired on or after July 1, 2013 and earning at the annual full-time salary rate of $75,000 or more. The employee contribution is between 3% and 6% depending on salary and the Town will contribute 8%. Employer contributions vest after 366 days of service. No current employees participated in this program. (11)Length of Service Award Program (a) Plan Description and Benefits The information contained in this note is based on information for the Town of Mamaroneck Fire District Length of Service Award Program for the program year ended on December 31,2024. The Program is accounted for in the Town's financial statements within the Fire Protection District Fund. 50 Page 412 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (11)Length of Service Award Program, Continued (a) Plan Description and Benefits, Continued The Town of Mamaroneck Fire District (the District), established a defined benefit Service Award Program (referred to as a"LOSAP" - Length Of Service Awards Program- under Section 457(e)(11) of the Internal Revenue Code) effective January 1, 1999 for the active volunteer firefighter members of the District. This is a single employer defined benefit plan. The Program was established pursuant to Article 11-A of the New York State General Municipal Law. The Program provides municipally-funded deferred compensation to volunteer firefighters to facilitate the recruitment and retention of active volunteer firefighters. The District is the Sponsor of the Program and the Program administrator. An eligible Program Participant is defined to be an active volunteer firefighter who is at least 18 years of age and has earned one year of Service Award Program Service Credit. An active volunteer firefighter earns a year of Service Credit for each calendar year after the establishment of the Program in which he or she accumulates 50 points. Points are granted for the performance of certain firefighter activities in accordance with a system established by the Sponsor on the basis of a statutory list of activities and point values. A Participant may also receive Service Credit for five years of active volunteer firefighting service rendered prior to the establishment of the Program. Participants acquire a non-forfeitable right to be paid a Service Award after earning five years of Service Credit, becoming totally and permanently disabled, dying while an active volunteer or upon attaining the Program's Entitlement Age while an active volunteer. The Program's Entitlement Age is age 60, and is the age at which benefits begin to be paid to Participants. A Participant's Service Award benefit is paid as a ten-year certain and continuous monthly payment life annuity. The amount payable each month equals $20 multiplied by the total number of years of Service Credit earned by the Participant. The maximum number of years of Service Credit a Participant may earn under the Program is 40 years. Currently, there are no other forms of payment of a volunteer's earned Service Award under the Program. Except in the case of Pre-Entitlement Age death or total and permanent disablement, a Participant's Service Award will not be paid until he or she attains the Entitlement Age. Volunteers who are active after attaining the Entitlement Age and who may have commenced receiving a Service Award have the opportunity to earn Service Credit and, thereby, increase their Service Award payments. The pre-Entitlement Age death and disability benefit is equal to the actuarial value of the Participant's earned Service Award at the time of death or disablement. Program does not provide extra line-of- duty death or disability benefits. All death and disability benefits are self-insured and are paid from the Program Trust Fund. 51 Page 413 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (11) Length of Service Award Program, Continued (b) Employees Covered by Benefit Terms Active Members 33 Vested-Terminated 28 Retired and Beneficiaries 6 Total 67 (c) Actuarial Assumptions The total pension liability in the January 1, 2024 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Inflation: 0.0% Investment rate of return: 4.28%net of pension plan investment expense, including inflation Salary Scale: Not applicable Mortality: No pre-retirement mortality; post retirement RP2000 projected to 2030 • Trust Assets Although assets have been accumulated in an irrevocable trust such that the assets are dedicated to providing pensions to plan members in accordance with benefit terms, the trust assets are not legally protected from creditors of the District. As such,the trust assets do not meet the criteria in paragraph 4 of GASB Statement No. 73. The trust assets are recorded in the Fire Protection District fund as investments and as a component of Restricted fund balance. • Contributions New York State General Municipal Law §219(d) requires the District to contribute an actuarially determined contribution on an annual basis. The actuarially determined contribution shall be appropriated annually by the District. (d) Measurement of Total Pension Liability The total pension liability of $1,826,357 was measured as of December 31, 2024 and was determined using an actuarial valuation as of January 1, 2024. (e) Changes in the Total Pension Liability LOSAP liability -beginning of year $ 1,999,385 Service cost 37,651 Interest 84,983 Differences between expected and actual experience (86,939) Changes of assumptions (178,943) Benefit payments and expenses (29,780) LOSAP liability - end of year $ 1,826,357 52 Page 414 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (11)Length of Service Award Program, Continued f) Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pension For the year ended December 31, 2024, the District recognized pension expense of$47,829. At December 31, 2024, the District reported deferred outflows of resources and deferred inflows of resources related to the pension from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Differences between expected and actual experience $ 21,678 140,298 Changes of assumptions 495,550 876,731 $ 517,228 1,017,029 Other amounts reported as deferred outflows of resources and deferred inflows of resources related to LOSAP will be recognized in pension expense as follows: Year ending 2025 $ (74,805) 2026 (74,801) 2027 (78,058) 2028 (78,056) 2029 (156,097) Thereafter (37,984) $ (499,801) (g) Sensitivity of the Total Pension Liability to Changes in the Discount Rate The following presents the total pension liability of the District as of the December 31, 2024 measurement date, calculated using the discount rate of 4.28%, as well as what the District's total pension liability would be if it were calculated using a discount rate that is 1-percentage point lower (3.28%) or 1-percentage point higher (5.28%) than the current rate: 1% Current 1% Decrease Assumption Increase (3.28%) (4.28%) (5.28%) Total pension liability $ 2,209,211 1,826,357 1,528,346 53 Page 415 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (12) Other Post Employment Benefit Liability (OPEB) (a) Plan Description and Benefits Provided In addition to providing pension benefits, the Town provides certain health care benefits for retired employees through a single employer defined benefit OPEB plan. The various collective bargaining agreements stipulate the employees covered and the percentage of contribution. Contributions by the Town may vary according to length of service. The cost of providing postemployment health care benefits is shared between the Town and the retired employee as noted below. Substantially all of the Town's employees may become eligible for those benefits if they reach normal retirement age while working for the Town. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75 - "Accounting and Financial Reporting for Postemployment Benefits Other than Pensions," so the net OPEB liability is equal to the total OPEB liability. Separate financial statements are not issued for the plan. (b) Employees Covered by Benefit Terms At December 31, 2024, the following employees were covered by the benefit terms: Inactive employees currently receiving benefit payments 129 Active employees 128 257 (c) Total OPEB Liability The Town's total OPEB liability of$82,680,626 was measured as of December 31,2024, and was determined by an actuarial valuation as of January 1, 2024. (d) Actuarial Assumptions The total OPEB liability in the January 1, 2024 actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified: Inflation 3.00% Salary increases 3.00% Discount rate 4.28% Healthcare cost trend rates 7.00%for 2024, decreasing by 0.5%per year to an ultimate rate of 4.5% Retirees' share of benefit-related costs Varies from 2%to 100%, depending on applicable retirement year and bargaining unit The discount rate was based on S&P 20-year High Grade Rate Index. Mortality rates were based on Pub-2010 with MP-2021 projection. 54 Page 416 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (12) Other Post Employment Benefit Liability (OPEB), Continued (e) Changes in the Total OPEB Liability The Town's change in the total OPEB liability for the year ended December 31, 2024 is as follows: Total OPEB liability -beginning of year $ 86,329,442 Service cost 2,460,130 Interest 3,384,369 Differences between expected and actual experience (661,204) Changes of assumptions (5,391,664) Benefit payments (3,440,447) Total OPEB liability - end of year $ 82,680,626 (f) Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following presents the total OPEB liability of the Town, as well as what the Town's total OPEB liability would be if it were calculated using a discount rate that is 1-percentage point lower (3.28%) or 1-percentage point higher (5.28%)than the current discount rate: 1% Current 1% Decrease Assumption Increase (3.28%) (4.28%) (5.28%) Total OPEB liability $ 95,074,701 82,680,626 72,633,821 (g) Sensitivity of the Total OPEB Liability to Changes in the Healthcare Trend Rates The following presents the total OPEB liability of the Town, as well as what the Town's total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1- percentage point lower (6.0% decreasing to 3.5%) or 1-percentage point higher (8.0% decreasing to 5.5%) than the current healthcare cost trend rates: Healthcare 1% Cost Trend 1% Decrease Rates Increase (6.0% (7.0% (8.0% decreasing decreasing decreasing to 3.5%) to 4.5%) to 5.5%) Total OPEB liability $ 72,018,442 82,680,626 96,024,645 55 Page 417 of 608 TOWN OF MAMARONECK,NEW YORK Notes to Financial Statements, Continued (12) Other Post Employment Benefit Liability (OPEB), Continued (h) OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended December 31, 2024, the Town recognized OPEB expense of$2,808,839 in the government-wide financial statements. At December 31, 2024, the Town reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Differences between expected and actual experience $ 4,818,981 1,024,260 Changes of assumptions 5,081,102 17,190,599 $ 9.900.083 18,214.859 Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Year ending 2025 $ (2,731,900) 2026 (4,917,347) 2027 545,043 2028 (1,210,572) $ 0,314,776) (13) Interfund Activity The balances reflected as due from/to other funds at December 31, 2024 were as follows: Due Due Fund From To General $ - 43,211,041 Town Outside Villages 4,342,946 - Special Districts 3,603,319 - Highway 3,025,361 - Capital Projects 25,742,132 - Nonmajor Governmental 6,497,283 - $ 43,211,041 43,211,041 The outstanding balances between funds results mainly from the time lag between the dates that 1) interfund goods and services are provided or reimbursable expenditures occur; 2) transactions are recorded in the accounting system; and 3)payments between funds are made. 56 Page 418 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (13)Interfund Activity, Continued Interfund transfers are defined as the flow of assets, such as cash or goods and services, without the equivalent flow of assets in return. The interfund transfers reflected below have been reflected as transfers: Transfers Transfers In Out General $ 1,772,136 4,113,783 Town Outside Villages 771,528 1,173,525 Special.Districts 282,664 3,157,980 Highway 110,015 1,433,427 Capital Projects 4,424,146 4,254,221 Nonmajor Governmental 6,772,447 - $ 14,132,936 14.132.936 Transfers are used to 1)move funds from the fund with collection authorization to the funds where additional amounts are needed and 2) to move amounts earmarked in the operating funds to fulfill commitments for Capital Projects and Debt Service funds expenditures. (14) Significant Contingencies (a) Litigation The Town, in common with other municipalities, receives numerous notices of claims for money damages arising from false arrest, property damage or personal injury. Of the claims currently pending, none are expected to have a material effect on the financial position of the Town if adversely settled. Westchester Joint Water Works (WJWW), a joint venture of the Town as reported in note 7, has entered into a settlement agreement along with other municipalities. The settlement agreement resulted in fines and commitments to capital projects. The Town's proportionate share of this settlement is 16.7%. As a result, the Town has paid fines of $395,377 for the year ended December 31, 2024. No additional fines are expected to be paid. Additionally, the Town estimates that its proportionate share of the capital projects to be $17,852,300 which is recognized on the statement of net position. The Town is also defendant in numerous tax certiorari proceedings, the results of which generally require tax refunds on the part of the Town. The amount of possible refunds cannot be determined at the present time and any refunds resulting from adverse settlements will be funded in the year in which the payments are made. 57 Page 419 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Financial Statements, Continued (14) Significant Contingencies, Continued (b) Risk Management The primary government purchases various conventional liability and workers' compensation insurance policies to protect against potential losses. The general liability policy provides coverage of$1 million per occurrence, not to exceed an aggregate of up to $3 million. In addition, there is a public officials liability policy providing coverage of$1 million per claim, not to exceed an aggregate of up to $2 million. Finally, there is an excess liability policy of$20 million per occurrence,not to exceed an aggregate of up to$40 million. The Town's workers' compensation policy provides coverage at statutory levels. Settled claims resulting from these risks have not exceeded commercial insurance coverage in any of the past three fiscal years. The Authority purchases various conventional insurance policies to reduce its exposure to loss. The Authority maintains a general liability policy with coverage up to $5 million. Settled claims resulting from these risks have not exceeded commercial coverage in any of the past three fiscal years. (c) Contingencies The Town participates in various Federal grant programs. These programs are subject to program compliance audits pursuant to the Single Audit Act. The amount of expenditures which may be disallowed by the granting agencies cannot be determined at this time, although the Town anticipates such amounts, if any, to be immaterial. (15)Tax Abatements The Town has real property tax abatement agreements exempt under Real Property Tax Law and General Municipal Law. However, the total value of the tax abatement agreements for the year ended December 31,2024 amounted to$5,903 and,therefore,detail information has been excluded from these financial statements. 58 Page 420 of 608 TOWN OF MAMARONECK, NEW YORK Required Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - General Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 6,118,300 6,118,300 6,185,318 67,018 Real property tax items 772,120 772,120 1,030,921 258,801 Departmental income 3,581,595 3,586,595 3,525,541 (61,054) Intergovernmental charges - - 7,400 7,400 Use of money and property 1,389,600 1,389,600 1,348,099 (41,501) Licenses and permits 80,200 80,200 73,520 (6,680) Fines and forfeitures 267,850 267,850 236,439 (31,411) Sale of property and compensation for loss - - 22,311 22,311 State aid 1,206,200 1,243,700 1,347,547 103,847 Federal aid 63,900 311,042 323,912 12,870 Miscellaneous 197,700 261,835 267,254 5,419 Total revenue 13,677,465 14,031,242 14,368,262 337,020 Expenditures: General government support 5,012,653 5,068,530 4,459,656 608,874 Health 450,000 450,000 265,919 184,081 Transportation 21,200 25,158 7,054 18,104 Economic assistance and opportunity 510,724 510,724 487,967 22,757 Culture and recreation 3,347,789 3,414,545 3,121,700 292,845 Home and community services 173,850 229,850 177,795 52,055 Employee benefits 3,024,100 3,024,100 2,926,613 97,487 Debt service: Principal 96,000 480,000 480,000 - Interest 21,600 21,600 21,600 - Total expenditures 12,657,916 13,224,507 11,948,304 1,276,203 Excess of revenue over expenditures 1,019,549 806,735 2,419,958 1,613,223 Other financing sources (uses): Transfers in 154,150 1,772,136 1,772,136 - Transfers out (3,071,974) (4,282,148) (4,113,783) 168,365 Total other financing sources (uses) (2,917,824) (2,510,012) (2,341,647) 168,365 Net change in fund balance $ (1,898,275) (1,703,277) 78,311 1,781,588 Fund balance at beginning of year 8,571,775 Fund balance at end of year $ 8,650,086 59 Page 421 of 608 TOWN OF MAMARONECK,NEW YORK Required Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balance- Budget to Actual -Town Outside Village Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $10,827,900 10,827,900 10,826,939 (961) Nonproperty tax items 3,508,000 3,508,000 3,731,317 223,317 Departmental income 452,500 551,500 1,319,116 767,616 Use of money and property 200,000 200,000 361,407 161,407 Licenses and permits 1,001,000 1,001,000 1,400,284 399,284 Fines and forfeitures 6,000 6,000 2,550 (3,450) Sale of property and compensation for loss - - 46,617 46,617 State aid - 74,998 74,998 - Federal aid 12,800 12,800 7,725 (5,075) Miscellaneous - - 2,709 2,709 Total revenue 16,008,200 16,182,198 17,773,662 1,591,464 Expenditures: General government support 1,914,380 1,714,429 1,485,511 228,918 Public safety 7,619,785 8,040,476 8,018,382 22,094 Health 99,100 99,100 99,100 - Transportation 34,060 21,860 19,305 2,555 Culture and recreation 1,515,257 1,510,905 1,508,635 2,270 Home and community services 682,033 663,728 620,007 43,721 Employee benefits 5,757,175 5,897,275 5,892,946 4,329 Total expenditures 17,621,790 17,947,773 17,643,886 303,887 Excess (deficiency)of revenue over expenditures (1,613,590) (1,765,575) 129,776 1,895,351 Other financing sources (uses): Transfers in 762,515 939,893 771,528 (168,365) Transfers out (698,525) (1,173,525) (1,173,525) - Total other financing sources(uses) 63,990 (233,632) (401,997) (168,365) Net change in fund balance $(1,549,600) (1,999,207) (272,221) 1,726,986 Fund balance at beginning of year 6,039,188 Fund balance at end of year $ 5,766,967 60 Page 422 of 608 TOWN OF MAMARONECK, NEW YORK Required Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - Special Districts Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 8,876,970 8,876,970 8,876,189 (781) Departmental income 3,279,600 3,320,574 3,007,309 (313,265) Intergovernmental charges 123,030 123,030 149,785 26,755 Use of money and property 26,764 31,764 220,424 188,660 Sale of property and compensation for loss - - 37,640 37,640 Miscellaneous - - 2 2 Total revenue 12,306,364 12,352,338 12,291,349 (60,989) Expenditures: Public safety 2,648,096 2,658,050 2,403,716 254,334 Health 1,478,013 1,518,886 1,509,118 9,768 Transportation 162,278 167,844 173,035 (5,191) Home and community services 3,018,603 2,941,554 2,812,884 128,670 Employee benefits 2,519,136 2,528,303 2,335,374 192,929 Total expenditures 9,826,126 9,814,637 9,234,127 580,510 Excess of revenue over expenditures 2,480,238 2,537,701 3,057,222 519,521 Other financing sources (uses): Transfers in - 282,664 282,664 - Transfers out (2,634,238) (3,157,980) (3,157,980) - Total other financing sources (uses) (2,634,238) (2,875,316) (2,875,316)Net change in fund balance $ (154,000) (337,615) 181,906 519,521 Fund balance at beginning of year 5,514,203 Fund balance at end of year $ 5,696,109 61 Page 423 of 608 TOWN OF MAMARONECK, NEW YORK Required Supplementary Infotination Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - Highway Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 6,064,800 6,064,800 6,064,262 (538) Intergovernmental charges 551,218 551,218 508,831 (42,387) Use of money and property 71,000 71,000 160,909 89,909 Sale of property and compensation for loss 26,500 26,500 101,567 75,067 Total revenue 6,713,518 6,713,518 6,835,569 122,051 Expenditures: Transportation 3,852,447 3,880,989 3,541,769 339,220 Employee benefits 1,779,224 1,779,224 1,661,970 117,254 Total expenditures 5,631,671 5,660,213 5,203,739 456,474 Excess of revenue over expenditures 1,081,847 1,053,305 1,631,830 578,525 Other financing sources (uses): Transfers in - 110,015 110,015 - Transfers out (1,301,847) (1,433,427) (1,433,427) - Total other financing sources (uses) (1,301,847) (1,323,412) (1,323,412)Net change in fund balance $ (220,000) (270,107) 308,418 578,525 Fund balance at beginning of year 2,788,957 Fund balance at end of year $ 3,097,375 62 Page 424 of 608 TOWN OF MAMARONECK,NEW YORK Required Supplementary Information Schedule of Changes in the Town's Total OPEB Liability and Related Ratios Year ended December 31,2024 2024 2023 2022 2021 2020 2019 2018 Total OPEB liability Service cost $ 2,460,130 2,035,941 2,675,752 2,701,975 2,187,127 2,071,412 2,209,552 Interest 3,384,369 3,177,652 2,184,968 1,872,227 2,655,669 2,940,383 3,049,245 Differences between expected and actual experience (661,204) 4,777,498 3,184,949 2,035,508 (2,971,792) (6,362,401) (5,645,533) Changes of assumptions (5,391,664) 4,000,599 (28,792,491) (4,080,811) 16,084,473 4,539,830 - Benefit payments (3,440,447) (2,779,351) (2,491,486) (2,360,168) (2,462,076) (2,551,390) (2,656,557) Net change in total OPEB liability (3,648,816) 11,212,339 (23,238,308) 168,731 15,493,401 637,834 (3,043,293) Total OPEB liability-beginning 86,329,442 75,117,103 98,355,411 98,186,680 82,693,279 82,055,445 85,098,738 Total OPEB liability-ending $82,680,626 86,329,442 75,117,103 98,355,411 98,186,680 82,693,279 82,055,445 Covered payroll 15,107,644 15,349,416 14,403,864 14,224,353 11,649,814 13,033,191 12,306,706 Total OPEB liability as a percentage of covered payroll 547.28% 562.43% 521.51% 691.46% 842.82% 634.48% 666.75% Notes to schedule: Changes of assumptions - Changes of assumptions and other inputs reflect the effects of changes in the discount rate each period. The following are the discount rates used in each period: 2024 2023 2022 2021 2020 2019 2018 4.28% 4.00% 4.31% 2.25% 1.93% 3.26% 3.64% This schedule is presented to illustrate the requirement to show information for 10 years. However,until a full 10 year trend is compiled,the Town is presenting information for those years for which information is available. Trust Assets-There are no assets accumulated in a trust that meets the criteria in GASB Statement No.75,paragraph 4. 63 Page 425 of 608 TOWN OF MAMARONECK,NEW YORK Required Supplementary Information Schedule of Changes in the Town's LOSAP Liability and Related Ratios Year ended December 31,2024 2024 2023 2022 2021 2020 2019 2018 2017 LOSAP liability Service cost $ 37,651 44,106 48,288 106,438 95,736 81,582 61,843 59,638 Interest 84,983 69,111 114,885 47,433 42,171 44,169 60,525 45,337 Differences between expected and actual experience (86,939) (22,647) (44,700) 30,135 (44,432) (4,799) 22,197 - Changes of assumptions (178,943) 99,982 (1,104,550) 100,267 397,195 393,292 (148,536) 172,911 Benefit payments (29,780) (27,160) (26,930) (24,130) (18,570) (5,680) (30,250) (5,171) Net change in LOSAP liability (173,028) 163,392 (1,013,007) 260,143 472,100 508,564 (34,221) 272,715 LOSAP liability-beginning 1,999,385 1,835,993 2,849,000 2,588,857 2,116,757 1,608,193 1,642,414 1,369,699 LOSAP liability-ending $1,826,357 1,999,385 1,835,993 2,849,000 2,588,857 2,116,757 1,608,193 1,642,414 Covered payroll N/A N/A N/A N/A N/A N/A N/A N/A LOSAP liability as a percentage of covered payroll 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Notes to schedule: Changes of assumptions - Changes of assumptions and other inputs reflect the effects of changes in the discount rate each period. The following are the discount rates used in each period: 2024 2023 2022 2021 2020 2019 2018 2017 4.28% 3.79% 4.05% 1.84% 2.75% 2.75% 3.71% 3.31% This schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10 year trend is compiled,the Town is presenting information for those years for which information is available. Trust Assets-There are no assets accumulated in a trust that meets the criteria in GASB Statement No.73,paragraph 4. 64 Page 426 of 608 TOWN OF MAMARONECK,NEW YORK Required Supplementary Information Schedule of Town's Proportionate Share of the Net Pension Asset/Liability December 31,2024 ERS 2024 2023 2022 2021 2020 2019 2018 2017 2016. 2015 Town's proportion of the net pension asset/liability 0.0245651% 0.0231186% 0.0233148% 0.0222323% 0.0228510% 0.0228534% 0.0217828% 0.0229223% 0.0212436% 0.0225153% Town's proportionate share of the net pension asset (liability) $(3,616,982) (4,957,553) 1,905,891 (22,138) (6,051,084) 1,619,233 (703,029) 2,153,827 (3,409,658) (760,623) Town's covered payroll $ 7,718,089 7,642,184 7,370,526 7,354,597 6,940,641 6,882,383 6,649,254 6,193,460 6,044,712 6,133,937 Town's proportionate share of the net pension liability as a percentage of its covered payroll 46.9% 64.9% 25.9% 0.3% 87.2% 23.5% 10.6% 34.8% 56.4% 12.4% Plan fiduciary net position as a percentage of the total pension asset/liability 93.88% 90.78% 103.65% 99.95% 86.4% 96.3% 98.2% 94.7% 90.7% 97.9% PFRS Town's proportion of the net pension liability 0.1597539% 0.1637065% 0.1666653% 0.1551869% 0.1711154% 0.1529885% 0.1526125% 0.1526963% 0.1601178% 0.1617364% Town's proportionate share of the net pension liability $(7,576,848) (9,021,000) (946,733) (2,694,473) (9,146,009) (2,565,650) (1,542,541) (3,164,863) (4,740,748) (445,195) Town's covered payroll $ 8,228,714 7,902,057 7,321,212 7,153,524 6,586,679 6,471,130 6,443,114 6,168,882 6,036,891 6,198,180 Town's proportionate share of the net pension liability as a percentage of its covered payroll 92.1% 114.2% 12.9% 37.7% 138.9% 39.6% 23.9% 513% 78.5% 7.2% Plan fiduciary net position as a percentage of the total pension liability 89.72% 87,43% 98.66% 95.79% 84.9% 95.1% 96.9% 93.5% 90.2% 99.0% 65 Page 427 of 608 • TOWN OF MAMARONECK,NEW YORK Required Supplementary Information Schedule of Town's Pension Contributions - December 31,2024 ERS 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Contractually required contribution $1,109,073 986,165 984,111 1,139,485 1,012,831 1,001,835 9,366,836 951,693 975,073 921,095 Contributions in relation to the contractually required contribution 1,109,073 986,165 984,111 1,139,485 1,012,831 1,001,835 9,366,836 951,693 975,073 921,095 Contribution deficiency(excess) $ Town's covered payroll $7,718,089 7,642,184 7,370,526 7,354,597 6,997,273 7,009,504 6,950,172 6,366,881 6,396,849 6,216,275 Contributions as a percentage of covered payroll 14.37% 12.90% 13.35% 15.49% 14.47% 14.29% 134.77% 14.95% 15.24% 14.82% PFRS Contractually required contribution $2,412,717 2,006,537 1,909,637 1,837,154 1,508,699 1,459,619 1,428,769 1,403,486 1,362,460 1,105,220 Contributions in relation to the contractually required contribution 2,412,717 2,006,537 1,909,637 1,837,154 1,508,699 1,459,619 1,428,769 1,403,486 1,362,460 1,105,220 Contribution deficiency(excess) $ Town's covered payroll $8,228,714 7,902,057 7,321,212 7,153,524 6,751,611 6,694,209 6,477,510 6,425,121 6,105,861 6,230,182 Contributions as a percentage of covered payroll 29.32% 25.39% 26.08% 25.68% 22.35% 21.80% 22.06% 21.84% 22.31% 17.74% 66 Page 428 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Combining Balance Sheet-Special Districts Fund December 31,2024 Street Refuse and Fire Water Sewer Lighting Garbage Ambulance Protection Assets District District District District District District Total Investments $ - - - - - 1,805,832 1,805,832 Receivables: Accounts 2,470 - - - - - 2,470 Due from other governments - 173,593 - - 1,900 - 175,493 Due from other funds 983,553 86,264 178,445 617,819 555,543 1,181,695 3,603,319 Prepaid expenditures 3,453 10,999 5,565 27,945 39,284 214,448 301,694 Total assets $ 989,476 270,856 184,010 645,764 596,727 3,201,975 5,888,808 Liabilities and Fund Balances Liabilities: Accounts payable 7,944 1,332 12,895 1,636 25,571 25,415 74,793 Accrued liabilities - 3,591 882 4,150 69,465 39,818 117,906 Total liabilities 7,944 4,923 13,777 5,786 95,036 65,233 192,699 Fund balances: Nonspendable 3,453 10,999 5,565 27,945 39,284 214,448 301,694 Restricted - - - - - 1,805,832 1,805,832 Assigned 978,079 254,934 164,668 612,033 462,407 1,116,462 3,588,583 Total fund balances 981,532 265,933 170,233 639,978 501,691 3,136,742 5,696,109 Total liabilities and fund balances $ 989,476 270,856 184,010 645,764 596,727 3,201,975 5,888,808 67 Page 429 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Combining Schedule of Revenue,Expenditures and Changes in Fund Balances-Special Districts Fund Year ended December 31,2024 Street Refuse and Fire Water Sewer Lighting Garbage Ambulance Protection District District District District District District Total Revenue: Real property taxes $ - - 305,473 2,507,447 724,942 5,338,327 8,876,189 Departmental income 1,208,119 724,814 - - 1,074,376 - 3,007,309 Intergovernmental charges - 5,788 - - 143,997 - 149,785 Use of money and property 36,674 - - - 24,174 159,576 220,424 Sale of property and compensation for loss - - 5,431 24,040 5,070 3,099 37,640 Miscellaneous - - - 2 - - 2 Total revenue 1,244,793 730,602 310,904 2,531,489 1,972,559 5,501,002 12,291,349 Expenditures: Public safety ir - - - - 2,403,716 2,403,716 Health - - 1,509,118 - 1,509,118 Transportation - - 173,035 - - - 173,035 Home and community services 303,190 147,739 - 2,361,955 - - 2,812,884 Employee benefits - 69,281 30,400 - 309,981 1,925,712 2,335,374 Total expenditures 303,190 217,020 203,435 2,361,955 1,819,099 4,329,428 9,234,127 Excess of revenue over expenditures 941,603 513,582 107,469 169,534 153,460 1,171,574 3,057,222 Other financing sources(uses): Transfers in 234,330 3,722 - - 14,058 30,554 282,664 Transfers out (1,585,917) (536,237) (112,573) (161,140) (144,812) (617,301) (3,157,980) Total other financing sources(uses) (1,351,587) (532,515) (112,573) (161,140) (130,754) (586,747) (2,875,316) Net change in fund balance (409,984) (18,933) (5,104) 8,394 22,706 584,827 181,906 Fund balances at beginning of year 1,391,516 284,866 175,337 631,584 478,985 2,551,915 5,514,203 Fund balances at end of year $ 981,532 265,933 170,233 639,978 501,691 3,136,742 5,696,109 68 Page 430 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Combining Balance Sheet-Nonmajor Governmental Funds December 31, 2024 Section 8 Debt Housing Service Assistance Total Assets Due from other funds $ 6,497,283 - 6,497,283 Fund Balances Fund balances: Restricted 1,360,745 - 1,360,745 Assigned 5,136,538 - 5,136,538 Total fund balances $ 6,497,283 - 6,497,283 69 Page 431 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Combining Schedule of Revenue, Expenditures and Changes in Fund Balances- Nonmajor Governmental Funds Year ended December 31, 2024 Section 8 Debt Housing Service Assistance Total Revenue - use of money and property $1,397,133 3,090 1,400,223 Expenditures: Home and community services - 880,861 880,861 Employee benefits - 2,016 2,016 Debt service: Principal 3,651,300 - 3,651,300 Interest 1,558,224 - 1,558,224 Total expenditures 5,209,524 882,877 6,092,401 Excess expenditures over revenue (3,812,391) (879,787) (4,692,178) Other financing sources (uses): Issuance premium 240,331 - 240,331 Transfers in 6,772,447 - 6,772,447 Total other financing sources (uses) 7,012,778 - 7,012,778 Net change in fund balance 3,200,387 (879,787) 2,320,600 Fund balances at beginning of year 3,296,896 879,787 4,176,683 Fund balances at end of year $6,497,283 - 6,497,283 70 Page 432 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Balance Sheet - General Fund December 31, 2024 and 2023 Assets 2024 2023 Change Cash and equivalents $ 1,393,541 2,029,348 (635,807) Investments 50,569,461 40,524,081 10,045,380 Receivables: Accounts 188,857 218,771 (29,914) Taxes, net 943,974 1,066,785 (122,811) Due from other governments 94,747 56,403 38,344 State and Federal aid - 38,051 (38,051) Lease 2,318,387 2,489,849 (171,462) Prepaid expenditures 252,857 279,971 (27,114) Total assets $ 55,761,824 46,703,259 9,058,565 Liabilities, Deferred Inflows of Resources and Fund Balances Liabilities: Accounts payable 242,312 242,124 188 Accrued liabilities 190,258 72,856 117,402 Deposits payable 177,109 155,509 21,600 Due to other funds 43,211,041 33,988,966 9,222,075 Unearned revenue 226,399 428,116 (201,717) Total liabilities 44,047,119 34,887,571 9,159,548 Deferred inflows of resources: Tax revenue 886,926 868,248 18,678 Lease 2,177,693 2,375,665 (197,972) Total deferred inflows of resources 3,064,619 3,243,913 (179,294) Fund balances: Nonspendable 252,857 279,971 (27,114) Restricted 351,846 342,293 9,553 Assigned 1,227,909 1,962,246 (734,337) Unassigned 6,817,474 5,987,265 830,209 Total fund balance 8,650,086 8,571,775 78,311 Total liabilities, deferred inflows of resources and fund balances $ 55,761,824 46,703,259 9,058,565 71 Page 433 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - General Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Real property taxes $ 6,185,318 5,790,484 394,834 Real property tax items 1,030,921 984,811 46,110 Departmental income 3,525,541 3,480,963 44,578 Intergovernmental charges 7,400 7,400 Use of money and property 1,348,099 1,279,758 68,341 Licenses and permits 73,520 88,248 (14,728) Fines and forfeitures 236,439 273,235 (36,796) Sale of property and compensation for loss 22,311 137,751 (115,440) State aid 1,347,547 1,201,062 146,485 Federal aid 323,912 372,035 (48,123) Miscellaneous 267,254 211,834 55,420 Total revenue 14,368,262 13,827,581 540,681 Expenditures: General government support 4,459,656 4,384,974 74,682 Health 265,919 188,335 77,584 Transportation 7,054 7,762 (708) Economic assistance and opportunity 487,967 513,089 (25,122) Culture and recreation 3,121,700 3,038,593 83,107 Home and community services 177,795 60,200 117,595 Employee benefits 2,926,613 2,527,331 399,282 Debt service: Principal 480,000 - 480,000 Interest 21,600 - 21,600 Total expenditures 11,948,304 10,720,284 1,228,020 Excess (deficiency) of revenue over expenditures 2,419,958 3,107,297 (687,339) Other financing sources (uses): Transfers in 1,772,136 207,719 1,564,417 Transfers out (4,113,783) (4,798,102) 684,319 Total other financing sources (uses) (2,341,647) (4,590,383) 2,248,736 Net change in fund balance 78,311 (1,483,086) 1,561,397 Fund balances at beginning of year 8,571,775 10,054,861 (1,483,086) Fund balances at end of year $ 8,650,086 8,571,775 78,311 72 Page 434 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Balance Sheet- Town Outside Villages December 31, 2024 and 2023 Assets 2024 2023 Change Receivables: Accounts $ 878,126 286,183 591,943 Due from other governments 170 4,245 (4,075) State and Federal aid 848,354 873,801 (25,447) Due from other funds 4,342,946 5,357,608 (1,014,662) Prepaid expenditures 649,560 813,788 (164,228) Total assets $ 6,719,156 7,335,625 (616,469) Liabilities, Deferred Inflows of Resources and Fund Balances Liabilities: Accounts payable 143,235 67,721 75,514 Accrued liabilities 150,730 651,705 (500,975) Deposits payable 573,274 502,599 70,675 Unearned revenue 84,950 74,412 10,538 Total liabilities 952,189 1,296,437 (344,248) Fund balances: Nonspendable 649,560 813,788 (164,228) Assigned 5,117,407 5,225,400 (107,993) Total fund balance 5,766,967 6,039,188 (272,221) Total liabilities, deferred inflows of resources and fund balances $ 6,719,156 7,335,625 (616,469) 73 Page 435 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances- Town Outside Villages Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Real property taxes $ 10,826,939 9,928,000 898,939 Nonproperty tax items 3,731,317 3,456,863 274,454 Departmental income 1,319,116 890,993 428,123 Use of money and property 361,407 96,996 264,411 Licenses and permits 1,400,284 1,284,154 116,130 Fines and forfeitures 2,550 5,287 (2,737) Sale of property and compensation for loss 46,617 18,934 27,683 State aid 74,998 37,498 37,500 Federal aid 7,725 4,245 3,480 Miscellaneous 2,709 3,951 (1,242) Total revenue 17,773,662 15,726,921 2,046,741 Expenditures: General government support 1,485,511 1,778,588 (293,077) Public safety 8,018,382 7,431,404 586,978 Health 99,100 89,100 10,000 Transportation 19,305 18,176 1,129 Culture and recreation 1,508,635 1,465,099 43,536 Home and community services 620,007 306,972 313,035 Employee benefits 5,892,946 5,467,150 425,796 Total expenditures 17,643,886 16,556,489 1,087,397 Excess (deficiency) of revenue over expenditures 129,776 (829,568) 959,344 Other financing sources (uses): Transfers in 771,528 1,254,307 (482,779) Transfers out (1,173,525) (1,264,427) 90,902 Total other financing sources (uses) (401,997) (10,120) (391,877) Net change in fund balance (272,221) (839,688) 567,467 Fund balances at beginning of year 6,039,188 6,878,876 (839,688) Fund balances at end of year $ 5,766,967 6,039,188 (272,221) 74 Page 436 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Balance Sheet- Highway Fund December 31, 2024 and 2023 Assets 2024 2023 Change Cash and equivalents $ 200 200 - Receivables: Accounts 378 8,144 (7,766) Due from other governments 45,763 61,593 (15,830) Due from other funds 3,025,361 2,589,111 436,250 Prepaid expenditures 157,054 245,480 (88,426) Total assets $ 3,228,756 2,904,528 324,228 Liabilities, Deferred Inflows of Resources and Fund Balances Liabilities: Accounts payable 97,177 99,112 (1,935) Accrued liabilities 34,204 16,459 17,745 Total liabilities 131,381 115,571 15,810 Fund balances: Nonspendable 157,054 245,480 (88,426) Assigned 2,940,321 2,543,477 396,844 Total fund balance 3,097,375 2,788,957 308,418 Total liabilities, deferred inflows of resources and fund balances $ 3,228,756 2,904,528 324,228 75 Page 437 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Highway Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Real property taxes $ 6,064,262 6,023,700 40,562 Intergovernmental charges 508,831 528,465 (19,634) Use of money and property 160,909 79,605 81,304 Sale of property and compensation for loss 101,567 73,555 28,012 State aid - 6,907 (6,907) Miscellaneous - 2,399 (2,399) Total revenue 6,835,569 6,714,631 120,938 Expenditures: Transportation 3,541,769 3,237,108 304,661 Employee benefits 1,661,970 1,535,906 126,064 Total expenditures 5,203,739 4,773,014 430,725 Excess (deficiency) of revenue over expenditures 1,631,830 1,941,617 (309,787) Other financing sources (uses): Transfers in 110,015 48,194 61,821 Transfers out (1,433,427) (1,305,245) (128,182) Total other financing sources (uses) (1,323,412) (1,257,051) (66,361) Net change in fund balance 308,418 684,566 (376,148) Fund balances at beginning of year 2,788,957 2,104,391 684,566 Fund balances at end of year $ 3,097,375 2,788,957 308,418 76 Page 438 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Comparative Balance Sheet- Capital Projects Fund December 31, 2024 and 2023 Assets 2024 2023 Change Receivables: Accounts $ - 55,131 (55,131) Due from other governments 76,200 - 76,200 State and Federal aid 195,796 195,349 447 Due from other funds 25,742,132 18,836,336 6,905,796 Total assets $ 26,014,128 19,086,816 6,927,312 Liabilities, Deferred Inflows of Resources and Fund Balances Liabilities: Accounts payable 2,610,556 1,034,121 1,576,435 Accrued liabilities 242,962 42,206 200,756 Bond anticipation note - 480,000 (480,000) Total liabilities 2,853,518 1,556,327 1,297,191 Fund balance -restricted 23,160,610 17,530,489 5,630,121 Total liabilities, deferred inflows of resources and fund balances $ 26,014,128 19,086,816 6,927,312 77 Page 439 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Infoiination Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Capital Projects Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: State aid $ 2,570,973 797,341 1,773,632 Federal aid 833,252 442,158 391,094 Miscellaneous 229,778 142,481 87,297 Total revenue 3,634,003 1,381,980 2,252,023 Expenditures - capital outlay 11,131,207 7,222,895 3,908,312 Excess expenditures over revenue (7,497,204) (5,840,915) (1,656,289) Other financing sources (uses): Bond issuance 12,116,500 8,971,300 3,145,200 BANs redeemed from appropriations 480,000 - 480,000 Issuance premium 360,900 - 360,900 Transfers in 4,424,146 4,870,802 (446,656) Transfers out (4,254,221) (929,779) (3,324,442) Total other financing sources (uses) 13,127,325 12,912,323 215,002 Net change in fund balance 5,630,121 7,071,408 (1,441,287) Fund balances at beginning of year 17,530,489 10,459,081 7,071,408 Fund balances at end of year $ 23,160,610 17,530,489 5,630,121 78 Page 440 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Project-Length Schedule-Capital Projects Fund Inception of Project through December 31,2024 Fund Balance (Deficit)at Project Project Expenditures Unexpended Total December 31, Project Number Budget and Transfers Balance Revenue 2024 Rye lake Filtration H1364 $ 24,601,500 1,628,949 22,972,551 12,531,000 10,902,051 Water Infrastructure Paving H1368 510,000 - 510,000 510,000 510,000 Rye Lake turbity Curtain H1386 168,200 147,858 20,342 168,200 20,342 Acorn Lane Water Main H1396 54,900 2,546 52,354 54,900 52,354 Park Lane Storage#2 H1397 392,500 15,797 376,703 392,500 376,703 Quarry Heights H1398 183,700 183,700 - 183,700 - Kensico Reservoir-Water Supp Env H1399 200,400 - 200,400 - - Lead Service Line Rep-Water Supp Env H1399 946,700 - 946,700 - - Waverly Bridge Water Main H1400 64,050 13,082 50,968 64,050 50,968 Brookside Place Water Main H1401 238,880 238,612 268 238,880 268 Kenilworth Booster-Phase 1/2 H1403 28,320 8,268 20,052 28,320 20,052 Trails End Water Main H1404 110,625 14,983 95,642 110,625 95,642 Kenilworth Booster-Phase 3 H1405 35,400 1,481 33,919 . 35,400 33,919 Town Center Generator H1603 732,641 - 732,641 732,641 732,641 Town Center HVAC H1614 421,935 346,608 75,327 421,935 75,327 Town Center Restrooms H1614 289,437 279,437 10,000 289,437 10,000 Town Center Improvements-Flat Roofs-5 areas H1614 700,031 326,481 373,550 700,030 373,549 Town Center Flooring-lst and 2nd floor H1614 121,275 - 121,275 121,275 121,275 Town Center Flooring-Admin/Clerk H1614 30,000 - 30,000 30,000 30,000 Town Center Flooring-Police H1614 9,500 - 9,500 9,500 9,500 Town Center-Elevator Modernization H1614 291,109 285,185 5,924 291,109 5,924 Town Center-Women's locker room/Relocating offices H1614 877,200 631,047 246,153 877,200 246,153 Town Center Painting-Police H1614 25,000 - 25,000 25,000 25,000 Town Center Backup boilers HI614 36,000 - 36,000 36,000 36,000 Town Center ATV with snow plow H1614 20,000 - 20,000 20,000 20,000 Computer Software/Hardware H1620 109,186 17,569 91,617 109,186 91,617 Server Replacement H1620 55,984 23,758 32,226 55,984 32,226 Laptop purchases H1620 50,827 49,997 830 50,827 830 Financial Enterprise System H1689 513,136 462,307 50,829 513,136 50,829 Town center-LMCTV H1690 500,000 19,063 480,937 - (19,063) Dam Improvements-Bypass Monitoring/Valve Control H2410 160,000 - 160,000 160,000 160,000 Environmental Systems Research Institute(ESRI)system installation H2419 37,300 31,387 5,913 37,300 5,913 Furniture-Engineering H2496 16,500 833 15,667 16,500 15,667 Police-Virtual Reality Training System H31103 75,000 - 75,000 75,000 75,000 Police Vehicles-Two Radio Patrol Cars H3172 132,595 . 132,595 - 132,595 - Police Vehicles-Three hybrid Radio Patrol Cars-2023 cars ordered in 22 H3172 168,076 168,076 - 168,076 - Police Vehicles-Three hybrid Radio Patrol Cars-2024 H3172 189,212 69,316 119,896 189,212 119,896 Police Vehicles-Three hybrid Radio Patrol Cars-2025 H3172 51,971 - 51,971 51,971 51,971 Police Ballistic Equipment H3177 15,100 9,002 6,098 15,100 6,098 Speed Complaint system H3177 15,409 9,756 5,653 15,409 5,653 Police-license plate reader H3177 41,000 - 41,000 41,000 41,000 Police Evidence Locker H3186 30,000 15,525 14,475 • 30,000 14,475 Madison Avenue Signal H3361 1,004,060 100,921 903,139 1,004,060 903,139 Traffic Signal Replacement-Myrtle/Murray H3361 633,444 573,338 60,106 633,444 60,106 Traffic Signal Replacement-Richbell/Palmer H3361 555,686 105,162 450,524 555,686 450,524 Replace the 2007 Fire engine pumper H3411 1,085,525 46,465 1,039,060 1,085,525 1,039,060 Computer Server-Fire Dept H3420 40,000 33,490 6,510 40,000 6,510 Fire Station HVAC-ARP H3429 . 57,000 57,000 - 57,000 - Fire Station HVAC H3429 22,000 22,000 - 22,000 - Concrete Pad H3429 16,000 - 16,000 16,000 16,000 Shed roof supplies for lifeboat H3429 5,000 - 5,000 5,000 5,000 Fire Chief Vehicle H3472 74,693 74,693 - 74,693 - Fire Apparatus-Replace Fire Engine#37(Storm Ida) H3492 1,082,345 22,685 1,059,660 1,082,345 1,059,660 Scot Air pks H3495 551,448 32,051 519,397 551,448 519,397 TBD New Equipment-Lexus donation H3495 12,500 7,319 5,181 12,500 5,181 Fleet Car-Building Dept H3672 • 40,000 - 40,000 40,000 40,000 Ambulance Radio Equipment H4133 27,651 23,633 4,018 27,651 4,018 MEMS Ambulance-furniture/chairs H4133 5,000 - 5,000 5,000 5,000 79 Page 441 of 608 TOWN OF MANLARONECK,NEW YORK Other Supplementary Information Project-Length Schedule-Capital Projects Fund,Continued Fund Balance (Deficit)at • Project Project Expenditures Unexpended Total December 31, Project Number Budget and Transfers Balance Revenue 2024 MEMS Ambulance-Portable radios H4133 $ 5,300 - 5,300 5,300 5,300 LVAC Electrical Upgrades H4159 25,000 - 25,000 25,000 25,000 Pagers/Communications Equip-Ambulance H4167 43,350 41,405 1,945 43,350 1,945 MEMS-Office Furniture H4168 19,000 4,432 14,568 19,000 14,568 Chevy Tahoe Fly Car-2024 H4172 70,000 404 69,596 70,000 69,596 Rockland Bridge H5050 889,200 - 889,200 120,000 120,000 East Valley Stream Bridge-Storm Ida Damages-Permanent H5092 1,829,163 1,639,865 189,298 1,829,163 189,298 Generator-Highway H5103 167,500 63,883 103,617 167,500 103,617 Roads,Sidewalks,Curbs H5104 1,468,807 1,135,493 333,314 1,479,213 343,720 Dump Truck-6 Wheel H5106 282,807 125,716 157,091 282,807 157,091 Repower Hybrid Truck H5106 45,000 - 45,000 45,000 45,000 Brush chipper H5106 65,000 84,700 (19,700) 65,000 (19,700) Pay Loader H5106 212,503 237,357 (24,854) 212,503 (24,854) Dump Truck with salt spreader H5106 300,000 - 300,000 300,000 300,000 Chipper Box H5106 13,230 - 13,230 13,230 13,230 Nancy Lane Storm Sewer Extension H5113 120,000 100,648 19,352 120,000 19,352 Murdoch Woods Easement H5113 50,000 30,000 20,000 50,000 20,000 Storm Water Drainage Study H5135 592,300 433,800 158,500 217,300 (216,500) Highway Garage Drainage Improvements H5136 200,885 196,460 4,425 200,885 4,425 Highway Tree Garage Reconstruction H5138 1,178,000 77,719 1,100,281 1,178,000 1,100,281 Brine System H5142 48,762 48,762 - 29,074 (19,688) Weaver Street-Sidewalk Extension H5145 395,000 263,681 131,319 80,000 (183,681) Waverly Ave Bridge H5162 4,944,731 4,021,011 923,720 1,946,455 (2,074,556) Archway-Stone Masonry(Larchmont Gardens) H5165 146,853 143,221 3,632 146,853 3,632 Replace Ford F550 with utility body for transporting tools and materials and snow removal H5172 145,882 134,312 11,570 145,882 11,570 Sidewalks&Curbs-Howell Ave/New Jeff&N Chatsworth/ Edgewood&N Chats(2024) H5173 408,570 327,445 81,125 408,570 81,125 Crosswalks H5173 - 10,460 (10,460) - (10,460) Madison Ave Green Improvements H5180 1,230,000 133,628 1,096,372 230,000 96,372 Sign Shop-Storm Isaias H5191 2,921,279 204,420 2,716,859 2,921,279 2,716,859 Roundabout H5198 2,000,000 - 2,000,000 - - Colonial Ave Sidewalk H5199 1,224,480 - 1,224,480 - - Sr Center Building Improvements-Generator H6703 - 3,750 (3,750) - (3,750) Sr Center Building Improvements-Yellow room H6758 442,000 55,623 386,377 134,000 78,377 Sr Center Building Improvements-(Donation from McGuire Foundation) H6758 25,663 - 25,663 25,663 25,663 Sr Center Building Improvements-Exterior H6758 257,000 - 257,000 257,000 257,000 Sr Center-Heat pump H6758 100,000 - 100,000 - - Sr Center Bus-20 Passenger-2024 H6772 70,000 - 70,000 70,000 70,000 Recreation Facility Storage Shed H7031 7,500 7,500 - 7,500 - Recreation-F250-with snow plow H7072 60,000 57,721 2,279 60,000 2,279 Pool Improvements H7125 3,318,500 1,000,000 2,318,500 1,000,000 - Sheldrake Improvements-Retaining Wall H7140 50,000 39,169 10,831 50,000 10,831 Sheldrake Driveway/Railings H7140 100,000 - 100,000 100,000 100,000 Sheldrake Boiler Replacement H7140 12,000 - 12,000 12,000 12,000 Ice Rink Office Improvs-HVAC Admin/Lobby H7224 423,363 417,469 5,894 423,363 5,894 Ice Rink-Skate Rental H7224 120,000 3,000 117,000 120,000 117,000 Ice Rink-Parking lot Repavement H7248 82,000 - 82,000 82,000 82,000 Comprehensive Plan H8066 180,000 157,394 22,606 180,000 22,606 Sanitary Sewer Pump Station 3(Baldwin Ave) H8123 155,500 35,500 120,000 155,500 120,000 Sanitary Sewer Improvements H8160 6,127,722 6,107,598 20,124 6,127,722 20,124 Conservation trails replacement railings H8539 52,750 28,415 24,335 52,750 24,335 Gardens Lake-Dredging Feasibility Study H8553 64,800 42,400 22,400 64,800 22,400 Sheldrake Trails-Drain Crossings H8579 10,000 - 10,000 10,000 10,000 20 Yard Garbage Truck H8609 303,000 4,144 298,856 303,000 298,856 Garbage Truck-1 arm-2024 H8609 483,162 4,084 479,078 483,162 479,078 $ 71,950,513 23,654,564 48,295,949 46,815,174 23,160,610 80 Page 442 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Balance Sheet- Water District Fund December 31, 2024 and 2023 Assets 2024 2023 Change Receivables: Accounts $ 2,470 - 2,470 Due from other governments - 312,734 (312,734) Due from other funds 983,553 1,082,764 (99,211) Prepaid expenditures 3,453 3,190 263 Total assets $ 989,476 1,398,688 (409,212) Liabilities and Fund Balances Liabilities - accounts payable 7,944 7,172 772 Fund balances: Nonspendable 3,453 3,190 263 Assigned 978,079 1,388,326 (410,247) Total fund balances 981,532 1,391,516 (409,984) Total liabilities and fund balances $ 989,476 1,398,688 (409,212) 81 Page 443 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Infotivation Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Water District Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Departmental income $ 1,208,119 1,325,516 (117,397) Use of money and property 36,674 24,221 12,453 Total revenue 1,244,793 1,349,737 (104,944) Expenditures - home and community services 303,190 100,246 202,944 Excess (deficiency) of revenue over expenditures 941,603 1,249,491 (307,888) Other financing sources (uses): Transfers in 234,330 786,838 (552,508) Transfers out (1,585,917) (1,256,954) (328,963) Total other financing sources (uses) (1,351,587) (470,116) (881,471) Net change in fund balance (409,984) 779,375 (1,189,359) Fund balances at beginning of year 1,391,516 612,141 779,375 Fund balances at end of year $ 981,532 1,391,516 (409,984) 82 Page 444 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - Water District Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Departmental income $ 1,553,000 1,553,000 1,208,119 (344,881) Use of money and property 24,764 24,764 36,674 11,910 Total revenue 1,577,764 1,577,764 1,244,793 (332,971) Expenditures -home and community services 394,900 308,722 303,190 5,532 Excess of revenue over expenditures 1,182,864 1,269,042 941,603 (327,439) Other financing sources (uses): Transfers in - 234,330 234,330 - Transfers out (1,182,864) (1,585,917) (1,585,917) - Total other financing sources (uses) (1,182,864) (1,351,587) (1,351,587)Net change in fund balance $ - (82,545) (409,984) (327,439) Fund balance at beginning of year 1,391,516 Fund balance at end of year $ 981,532 83 Page 445 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Comparative Balance Sheet - Sewer District Fund December 31, 2024 and 2023 Assets 2024 2023 Change Receivables: Due from other governments $ 173,593 149,317 24,276 Due from other funds 86,264 127,106 (40,842) Prepaid expenditures 10,999 11,656 (657) Total assets $ 270,856 288,079 (17,223) Liabilities and Fund Balances Liabilities: Accounts payable 1,332 1,943 (611) Accrued liabilities 3,591 1,270 2,321 Total liabilities 4,923 3,213 1,710 Fund balances: Nonspendable 10,999 11,656 (657) Assigned 254,934 273,210 (18,276) Total fund balances 265,933 284,866 (18,933) Total liabilities and fund balances $ 270,856 288,079 (17,223) 84 Page 446 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Sewer District Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Departmental income $ 724,814 698,032 26,782 Intergovernmental charges 5,788 9,712 (3,924) Total revenue 730,602 707,744 22,858 Expenditures: Home and community services 147,739 127,774 19,965 Employee benefits 69,281 56,281 13,000 Total expenditures 217,020 184,055 32,965 Excess (deficiency) of revenue over expenditures 513,582 523,689 (10,107) Other financing sources (uses): Transfers in 3,722 6,000 (2,278) Transfers out (536,237) (447,074) (89,163) Total other financing sources (uses) (532,515) (441,074) (91,441) Net change in fund balance (18,933) 82,615 (101,548) Fund balances at beginning of year 284,866 202,251 82,615 Fund balances at end of year $ 265,933 284,866 (18,933) 85 Page 447 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balances - Budget to Actual - Sewer District Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Departmental income $ 756,600 756,600 724,814 (31,786) Intergovernmental charges - - 5,788 5,788 Total revenue 756,600 756,600 730,602 (25,998) Expenditures: Home and community services 277,173 270,591 147,739 122,852 Employee benefits 63,190 69,772 69,281 491 Total expenditures 340,363 340,363 217,020 123,343 Excess of revenue over expenditures 416,237 416,237 513,582 97,345 Other financing sources (uses): Transfers in - 3,722 3,722 - Transfers out (416,237) (536,237) (536,237) - Total other financing sources (uses) (416,237) (532,515) (532,515)Net change in fund balance $ - (116,278) (18,933) 97,345 Fund balance at beginning of year 284,866 Fund balance at end of year $ 265,933 86 Page 448 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Balance Sheet- Street Lighting District Fund December 31, 2024 and 2023 Assets 2024 2023 Change Due from other funds $ 178,445 175,554 2,891 Prepaid expenditures 5,565 5,976 (411) Total assets $ 184,010 181,530 2,480 Liabilities and Fund Balances Liabilities: Accounts payable 12,895 6,007 6,888 Accrued liabilities 882 186 696 Total liabilities 13,777 6,193 7,584 Fund balances: Nonspendable 5,565 5,976 (411) Assigned 164,668 169,361 (4,693) Total fund balances 170,233 175,337 (5,104) Total liabilities and fund balances $ 184,010 181,530 2,480 87 Page 449 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Street Lighting District Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Real property taxes $ 305,473 298,000 7,473 Sale of property and compensation for loss 5,431 9,043 (3,612) Total revenue 310,904 307,043 3,861 Expenditures: Transportation 173,035 135,987 37,048 Employee benefits _ 30,400 26,914 3,486 Total expenditures 203,435 162,901 40,534 Excess (deficiency) of revenue over expenditures 107,469 144,142 (36,673) Other financing uses - transfers out (112,573) (115,377) 2,804 Net change in fund balance (5,104) 28,765 (33,869) Fund balances at beginning of year 175,337 146,572 28,765 Fund balances at end of year $ 170,233 175,337 (5,104) 88 Page 450 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balances - Budget to Actual - Street Lighting District Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 305,500 305,500 305,473 (27) Sale of property and compensation for loss - - 5,431 5,431 Total revenue 305,500 305,500 310,904 5,404 Expenditures: Transportation 162,278 167,844 173,035 (5,191) Employee benefits 30,649 30,460 30,400 60 Total expenditures 192,927 198,304 203,435 (5,131) Excess of revenue over expenditures 112,573 107,196 107,469 273 Other financing sources - transfers out (112,573) (112,573) (112,573)Net change in fund balance $ - (5,377) (5,104) 273 Fund balance at beginning of year 175,337 Fund balance at end of year $ 170,233 89 Page 451 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Balance Sheet - Refuse and Garbage District Fund December 31, 2024 and 2023 Assets 2024 2023 Change Due from other funds $ 617,819 606,372 11,447 Prepaid expenditures 27,945 25,212 2,733 Total assets $ 645,764 631,584 14,180 Liabilities and Fund Balances Liabilities: Accounts payable 1,636 - 1,636 Accrued liabilities 4,150 - 4,150 Total liabilities 5,786 - 5,786 Fund balances: Nonspendable 27,945 25,212 2,733 Assigned 612,033 606,372 5,661 Total fund balances 639,978 631,584 8,394 Total liabilities and fund balances $ 645,764 631,584 14,180 90 Page 452 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Refuse and Garbage District Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Real property taxes $ 2,507,447 2,606,855 (99,408) Sale of property and compensation for loss 24,040 - 24,040 Miscellaneous 2 - 2 Total revenue 2,531,489 2,606,855 (75,366) Expenditures- home and community services 2,361,955 2,388,272 (26,317) Excess (deficiency) of revenue over expenditures 169,534 218,583 (49,049) Other financing uses - transfers out (161,140) (113,123) (48,017) Net change in fund balance 8,394 105,460 (97,066) Fund balances at beginning of year 631,584 526,124 105,460 Fund balances at end of year $ 639,978 631,584 8,394 91 Page 453 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - Refuse and Garbage District Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 2,507,670 2,507,670 2,507,447 (223) Sale of property and compensation for loss - - 24,040 24,040 Miscellaneous - - 2 2 Total revenue 2,507,670 2,507,670 2,531,489 23,819 Expenditures - home and community services 2,346,530 2,362,241 2,361,955 286 Excess of revenue over expenditures 161,140 145,429 169,534 24,105 Other financing sources - transfers out (161,140) (161,140) (161,140)Net change in fund balance $ - (15,711) 8,394 24,105 Fund balance at beginning of year 631,584 Fund balance at end of year $ 639,978 92 Page 454 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Comparative Balance Sheet- Ambulance District Fund December 31, 2024 and 2023 Assets 2024 2023 Change Receivables: Due from other governments $ 1,900 69,377 (67,477) Due from other funds 555,543 419,745 135,798 Prepaid expenditures 39,284 72,390 (33,106) Total assets $ 596,727 561,512 35,215 Liabilities and Fund Balances Liabilities: Accounts payable 25,571 29,096 (3,525) Accrued liabilities 69,465 53,431 16,034 Total liabilities 95,036 82,527 12,509 Fund balances: Nonspendable 39,284 72,390 (33,106) Assigned 462,407 406,595 55,812 Total fund balances 501,691 478,985 22,706 Total liabilities and fund balances $ 596,727 561,512 35,215 93 Page 455 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Ambulance District Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Real property taxes $ 724,942 618,995 105,947 Departmental income 1,074,376 988,226 86,150 Intergovernmental charges 143,997 118,931 25,066 Use of money and property 24,174 3,473 20,701 Sale of property and compensation for loss 5,070 4,313 757 State aid - 15,133 (15,133) Total revenue 1,972,559 1,749,071 223,488 Expenditures: Health 1,509,118 1,457,126 51,992 Employee benefits 309,981 295,900 14,081 Total expenditures 1,819,099 1,753,026 66,073 Excess (deficiency) of revenue over expenditures 153,460 (3,955) 157,415 Other financing sources (uses): Transfers in 14,058 2,345 11,713 Transfers out (144,812) (118,773) (26,039) Total other financing sources (uses) (130,754) (116,428) (14,326) Net change in fund balance 22,706 (120,383) 143,089 Fund balances at beginning of year 478,985 599,368 (120,383) Fund balances at end of year $ 501,691 478,985 22,706 94 Page 456 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - Ambulance District Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 725,000 725,000 724,942 (58) Departmental income 970,000 1,010,974 1,074,376 63,402 Intergovernmental charges 123,030 123,030 143,997 20,967 Use of money and property - - 24,174 24,174 Sale of property and compensation for loss - - 5,070 5,070 Total revenue 1,818,030 1,859,004 1,972,559 113,555 Expenditures: Health 1,478,013 1,518,886 1,509,118 9,768 Employee benefits 309,205 311,979 309,981 1,998 Total expenditures 1,787,218 1,830,865 1,819,099 11,766 Excess of revenue over expenditures 30,812 28,139 153,460 125,321 Other financing sources (uses): Transfers in - 14,058 14,058 - Transfers out (144,812) (144,812) (144,812) - Total other financing sources (uses) (144,812) (130,754) (130,754)Net change in fund balance $ (114,000) (102,615) 22,706 125,321 Fund balance at beginning of year 478,985 Fund balance at end of year $ 501,691 95 Page 457 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Comparative Balance Sheet- Fire Protection District Fund December 31, 2024 and 2023 Assets 2024 2023 Change Investments $ 1,805,832 1,704,456 101,376 Due from other funds 1,181,695 607,775 573,920 Prepaid expenditures 214,448 306,646 (92,198) Total assets $ 3,201,975 2,618,877 583,098 Liabilities and Fund Balances Liabilities: Accounts payable 25,415 29,096 (3,681) Accrued liabilities 39,818 404,524 (364,706) Total liabilities 65,233 433,620 (368,387) Fund balances: Nonspendable 214,448 306,646 (92,198) Restricted 1,805,832 1,704,456 101,376 Assigned 1,116,462 540,813 575,649 Total fund balances 3,136,742 2,551,915 584,827 Total liabilities and fund balances $ 3,201,975 2,985,535 216,440 96 Page 458 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Fire Protection District Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Real property taxes $ 5,338,327 4,829,450 508,877 Use of money and property 159,576 73,495 86,081 Sale of property and compensation for loss 3,099 - 3,099 State aid - 45,213 (45,213) Total revenue 5,501,002 4,948,158 552,844 Expenditures: Public safety 2,403,716 2,381,705 22,011 Employee benefits 1,925,712 1,703,156 222,556 Total expenditures 4,329,428 4,084,861 244,567 Excess (deficiency) of revenue over expenditures 1,171,574 863,297 308,277 Other financing sources (uses): Transfers in 30,554 - 30,554 Transfers out (617,301) (738,798) 121,497 Total other financing sources (uses) (586,747) (738,798) 152,051 Net change in fund balance 584,827 124,499 460,328 Fund balances at beginning of year 2,551,915 2,427,416 124,499 Fund balances at end of year $ 3,136,742 2,551,915 584,827 97 Page 459 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual - Fire Protection District Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue: Real property taxes $ 5,338,800 5,338,800 5,338,327 (473) Use of money and property 2,000 7,000 159,576 152,576 Sale of property and compensation for loss - - 3,099 3,099 Total revenue 5,340,800 5,345,800 5,501,002 155,202 Expenditures: Public safety 2,648,096 2,658,050 2,403,716 254,334 Employee benefits 2,116,092 2,116,092 1,925,712 190,380 Total expenditures 4,764,188 4,774,142 4,329,428 444,714 Excess of revenue over expenditures 576,612 571,658 1,171,574 599,916 Other financing sources(uses): Transfers in - 30,554 30,554 - Transfers out (616,612) (617,301) (617,301) - Total other financing sources (uses) (616,612) (586,747) (586,747) - Net change in fund balance $ (40,000) (15,089) 584,827 599,916 Fund balance at beginning of year 2,551,915 Fund balance at end of year $ 3,136,742 98 Page 460 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Tri-Municipal Cable T.V. Fund Years ended December 31, 2024 and 2023 2024 2023 Change ' Revenue: Nonproperty tax items $ - 311,180 (311,180) Use of money and property - 10,607 (10,607) Total revenue - 321,787 (321,787) Expenditures -home and community services - 1,552,880 (1,552,880) Excess (deficiency) of revenue over expenditures - (1,231,093) 1,231,093 Other financing uses -transfers out - (441,186) 441,186 Net change in fund balance - (1,672,279) 1,672,279 Fund balances at beginning of year - 1,672,279 (1,672,279) Fund balances at end of year $ - - - 99 Page 461 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Balance Sheet - Debt Service Fund December 31, 2024 and 2023 Assets 2024 2023 Change Due from other funds $ 6,497,283 3,296,896 3,200,387 Fund Balances Fund balances: Restricted 1,360,745 203,258 1,157,487 Assigned 5,136,538 3,093,638 2,042,900 Total fund balances $ 6,497,283 3,296,896 3,200,387 100 Page 462 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances- Debt Service Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue - use of money and property $ 1,397,133 674,744 722,389 Expenditures: Debt service: Principal 3,651,300 3,292,000 359,300 Interest 1,558,224 1,282,577 275,647 Total expenditures 5,209,524 4,574,577 634,947 Excess (deficiency) of revenue over expenditures (3,812,391) (3,899,833) 87,442 Other financing sources: Issuance premium 240,331 238,409 1,922 Transfers in 6,772,447 4,352,633 2,419,814 Total other financing sources 7,012,778 4,591,042 2,421,736 Net change in fund balance 3,200,387 691,209 2,509,178 Fund balances at beginning of year 3,296,896 2,605,687 691,209 Fund balances at end of year $ 6,497,283 3,296,896 3,200,387 101 Page 463 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Schedule of Revenue, Expenditures and Changes in Fund Balance - Budget to Actual -Debt Service Fund Year ended December 31, 2024 Variance Budget Amounts Actual Favorable Original Final Amounts (Unfavorable) Revenue - use of money and property $ 300,000 300,000 1,397,133 1,097,133 Expenditures - debt service: Principal 3,651,300 3,651,300 3,651,300 - Interest 1,558,228 1,558,228 1,558,224 4 Total expenditures 5,209,528 5,209,528 5,209,524 4 Excess of revenue over expenditures (4,909,528) (4,909,528) (3,812,391) 1,097,137 Other financing sources (uses): Issuance premium - - 240,331 240,331 Transfers in 4,706,269 4,706,269 6,772,447 2,066,178 Total other financing sources (uses) 4,706,269 4,706,269 7,012,778 2,306,509 Net change in fund balance $ (203,259) (203,259) 3,200,387 3,403,646 Fund balance at beginning of year 3,296,896 Fund balance at end of year $ 6,497,283 102 Page 464 of 608 TOWN OF MAMARONECK, NEW YORK Other Supplementary Information Comparative Balance Sheet- Section 8 Housing Assistance Fund December 31, 2024 and 2023 Assets 2024 2023 Change Due from other funds $ - 889,699 (889,699) Liabilities and Fund Balances Liabilities - accounts payable - 9,912 (9,912) Fund balances - assigned - 879,787 (879,787) Total liabilities and fund balances $ - 889,699 (889,699) 103 Page 465 of 608 TOWN OF MAMARONECK,NEW YORK Other Supplementary Information Comparative Statement of Revenue, Expenditures and Changes in Fund Balances - Section 8 Housing Assistance Fund Years ended December 31, 2024 and 2023 2024 2023 Change Revenue: Use of money and property $ 3,090 11,494 (8,404) Federal aid - 3,516,113 (3,516,113) Total revenue 3,090 3,527,607 (3,524,517) Expenditures: Home and community services 880,861 3,685,642 (2,804,781) Employee benefits 2,016 167,005 (164,989) Total expenditures 882,877 3,852,647 (2,969,770) Excess (deficiency) of revenue over expenditures (879,787) (325,040) (554,747) Fund balances at beginning of year 879,787 1,204,827 (325,040) Fund balances at end of year $ - 879,787 (879,787) 104 Page 466 of 608 STATISTICAL SECTION Page 467 of 608 Financial Trends These schedules contain trend information to help the reader understand how the Town's financial performance and well-being have changed over time. These schedules include: Net Position by Component Changes in Net Position Fund Balances of Governmental Funds Changes in Fund Balances of Governmental Funds Page 468 of 608 TOWN OF MAMARONECK,NEW YORK Net Position by Component Last Ten Fiscal Years 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Governmental activities: Net investment in capital assets $39,515,184 34,830,193 30,788,717 25,787,996 23,930,948 22,693,069 21,534,691 20,552,890 17,142,172 1.7,115,975 Restricted 3,518,423 2,250,007 7,085,438 6,292,601 4,297,461 4,244,789 2,715,876 6,268,501 7,587,153 5,481,631 Unrestricted(deficit) (89,028,785) (71,487,901) (74,055,433) (79,330,405) (78,676,100) (72,181,546) (69,491,740) (17,311,086) (12,101,505) (9,165,834) Total primary government net position $(45,995,178) (34,407,701) (36,181,278) (47,249,808) (50,447,691) (45,243,688) (45,241,173) 9,510,305 12,627,820 13,431,772 (1) The Town implemented GASB Statement No.75 in 2018 resulting in a significant decrease in net position. isos 105 Page 469 of 608 TOWN OF MAMARONECK,NEW YORK Changes in Net Position Last Ten Fiscal Years 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Expenses: Governmental activities: General government support $ 8,611,843 8,814,492 7,079,766 8,040,805 9,121,870 8,365,091 8,416,341 8,558,953 7,886,168 6,788,325 Public safety 17,571,419 16,598,320 13,716,463 15,455,166 17,553,249 15,094,283 13,909,760 15,075,843 14,474,164 13,395,096 Health 2,668,137 2,494,698 2,106,883 2,355,457 2,438,103 2,248,074 2,210,349 2,341,289 2,240,164 2,125,316 Transportation 6,767,746 6,458,193 5,389,339 5,807,600 6,325,334 5,853,210 5,966,073 6,094,052 5,921,176 5,733,626 Economic assistance and opportunity 933,098 1,011,115 790,606 919,638 8,311,965 7,548,174 7,198,352 7,181,791 6,455,362 6,956,846 Culture and recreation 5,926,558 5,820,190 5,150,169 4,598,511 4,513,931 5,483,527 5,436,815 5,587,787 5,290,919 4,920,028 Home and community services 5,940,313 9,946,607 11,098,995 11,608,623 3,623,617 3,577,494 3,422,663 3,646,045 3,546,456 3,162,007 Interest on long-term debt 1,629,695 1,129,499 1,115,677 882,904 1,069,976 955,895 634,799 766,612 712,909 688,259 Total governmental activities 50,048,809 52,273,114 46,447,898 49,668,704 52,958,045 49,125,748 47,195,152 49,252,372 46,527,318 43,769,503 Program revenue: Governmental activities: Charges for services: 10,230,775 9,699,162 8,581,104 7,612,897 6,990,093 10,160,631 9,512,249 8,473,399 8,572,342 7,542,287 Operating grants and contributions 1,754,182 5,198,206 11,404,082 10,819,947 8,445,520 7,432,768 7,156,846 7,481,928 6,939,865 7,322,015 Capital grants and contributions 3,404,225 1,239,499 934,330 808,289 269,679 511,640 493,565 349,551 341,127 295,595 Total governmental activities program revenue 15,389,182 16,136,867 20,919,516 19,241,133 15,705,292 18,105,039 17,162,660 16,304,878 15,853,334 15,159,897 Net expense $(34,659,627) (36,136,247) (25,528,382) (30,427,571) (37,252,753) (31,020,709) (30,032,492) (32,947,494) (30,673,984) (28,609,606) General revenue: Governmental activities: Taxes: Real property taxes 31,971,386 30,306,263 29,310,060 27,918,380 26,881,964 26,225,787 25,729,260 25,233,805 23,708,098 23,636,365 Real property tax items 1,030,921 984,811 1,091,992 1,117,138 656,776 818,786 559,548 1,078,925 1,000,533 647,383 Nonproperty tax items 3,731,317 3,768,043 4,118,620 3,788,040 2,482,706 2,191,447 1,917,581 1,827,391 1,748,807 1,727,220 Use of money and property 3,491,062 2,254,393 866,501 418,768 121,172 284,394 88,486 36,289 27,642 52,238 Sale of property and compensation for loss 200,021 235,649 942,805 191,680 309,343 86,998 57,970 1,494,431 160,855 146,514 Unrestricted state aid - - - - 1,448,634 1,247,050 1,379,690 1,524,938 1,878,775 75,124 Miscellaneous 499,743 360,665 223,241 191,448 148,155 163,732 7,217 3,899 29,790 1,764,713 Total governmental activities 40,924,450 37,909,824 36,553,219 33,625,454 32,048,750 31,018,194 29,739,752 31,199,678 28,554,500 28,049,557 Extraordinary item (17,852,300) - - - - - - - - - Change in net position $(11,587,477) 1,773,577 11,024,837 3,197,883 (5,204,003) (2,515) (292,740) (1,747,816) (2,119,484) (560,049) 106 Page 470 of 608 TOWN OF MAMARONECK,NEW YORK Fund Balances of Governmental Funds Last Ten Fiscal Years 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 General fund: Nonspendable $ 252,857 279,971 264,614 219,430 316,376 229,478 232,605 339,732 213,450 206,496 Restricted 351,846 342,293 331,114 316,332 125,000 125,000 125,000 125,000 125,000 - Assigned 1,227,909 1,962,246 3,143,962 1,145,202 1,378,743 1,211,344 1,144,199 964,645 887,976 589,177 Unassigned 6,817,474 5,987,265 6,315,171 6,478,759 4,822,000 6,021,170 6,308,132 7,930,479 7,065,612 6,829,420 Total general fund $ 8,650,086 8,571,775 10,054,861 8,159,723 6,642,119 7,586,992 7,809,936 9,359,856 8,292,038 7,625,093 All other governmental funds: Nonspendable 1,108,308 1,484,338 1,405,429 893,789 1,328,604 820,087 760,926 1,578,747 732,390 666,273 Restricted 26,327,187 19,438,203 17,213,405 14,209,026 13,015,050 13,651,840 10,362,964 3,821,321 7,909,457 1,105,487 Assigned 16,782,849 15,126,979 10,820,179 11,111,278 9,356,998 8,949,812 10,060,681 10,559,022 11,157,486 10,193,012 Total all other governmental funds $44,218,344 36,049,520 29,439,013 26,214,093 23,700,652 23,421,739 21,184,571 15,959,090 19,799,333 11,964,772 Total governmental funds $52,868,430 44,621,295 39,493,874 34,373,816 30,342,771 31,008,731 28,994,507 25,318,946 28,091,371 19,589,865 lillik, VOlip 107 Page 471 of 608 TOWN OF MAMARONECK,NEW YORK Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Revenue: Real property taxes $31,952,708 30,095,484 29,459,100 27,618,184 27,001,329 26,367,087 25,544,231 25,474,698 23,443,483 23,543,249 Real property tax items 1,030,921 984,811 1,091,992 1,117,138 656,776 818,786 559,548 1,078,925 1,000,533 647,383 Nonproperty tax items 3,731,317 3,768,043 4,118,620 3,788,040 2,482,706 2,191,447 1,917,581 1,827,391 1,748,807 1,727,220 Departmental income 7,851,966 7,383,730 6,476,489 5,546,292 4,975,165 7,647,812 6,977,345 7,107,128 6,964,318 6,337,265 Intergovernmental charges 666,016 664,508 665,561 603,453 465,358 509,501 469,189 493,235 494,377 552,035 Use of money and property 3,491,062 2,254,393 866,501 418,768 551,232 823,173 493,008 378,795 512,398 324,529 Licenses and permits 1,473,804 1,372,402 1,173,589 1,247,518 963,582 1,130,746 972,254 854,093 895,500 545,780 Fines and forfeitures 238,989 278,522 265,465 215,634 140,573 296,017 279,793 298,035 329,758 329,478 Sale of property and compensation for loss 208,135 243,596 944,176 191,680 338,163 172,344 524,462 1,529,465 212,569 48,818 State aid 3,993,518 2,103,154 2,931,674 3,497,614 2,009,732 1,853,369 1,956,713 2,092,719 2,378,810 2,288,792 Federal aid 1,164,889 4,334,551 9,406,738 8,130,622 7,877,770 6,690,867 6,460,814 6,297,207 6,282,201 6,179,795 Miscellaneous 499,743 360,665 223,241 191,448 411,021 762,895 562,445 313,758 449,483 521,770 Total revenue 56,303,068 53,843,859 57,623,146 52,566,391 47,873,407 49,264,044 46,717,383 47,745,449 44,712,237 43,046,114 Expenditures: General government support 5,945,167 6,163,562 5,434,290 4,959,084 5,952,519 6,019,245 6,053,428 5,859,657 5,463,401 4,856,897 Public safety 10,422,098 9,813,109 9,618,925 8,728,679 8,249,417 8,711,165 7,916,467 7,678,411 7,478,299 7,573,748 Health 1,874,137 1,734,561 1,743,384 1,738,267 1,665,925 1,674,281 1,650,320 1,600,732 1,547,453 1,548,223 Transportation 3,741,163 3,399,033 3,401,805 3,292,310 3,213,681 3,280,178 3,374,910 3,219,603 3,095,738 3,204,661 Economic assistance and opportunity 487,967 513,089 440,341 410,124 7,892,847 7,211,167 6,880,525 6,821,194 6,696,347 6,680,082 Culture and recreation 4,630,335 4,503,692 4,199,027 3,650,812 3,312,991 4,077,103 4,003,888 3,915,388 3,692,098 3,783,659 Home and community services 4,491,547 8,221,986 10,553,430 10,961,336 2,761,606 2,898,142 2,868,725 2,847,528 2,789,696 2,603,700 Employee benefits 12,818,919 11,779,643 10,258,213 9,796,933 9,320,015 9,594,152 9,523,498 8,997,890 8,487,575 7,758,166 Debt service: Principal 4,131,300 3,292,000 3,080,000 2,675,000 2,420,000 2,449,800 2,489,300 2,350,145 1,774,300 1,754,300 Interest 1,579,824 1,282,577 1,129,993 1,025,700 1,189,725 909,975 646,887 983,963 681,610 711,367 Capital outlay 11,131,207 7,222,895 8,283,179 8,169,242 6,439,573 7,219,084 5,253,640 6,368,279 6,697,638 3,513,961 Total expenditures 61,253,664 57,926,147 58,142,587 55,407,487 52,418,299 54,044,292 50,661,588 50,642,790 48,404,155 43,988,764 Excess expenditures over revenue (4,950,596) (4,082,288) (519,441) (2,841,096) (4,544,892) (4,780,248) (3,944,205) (2,897,341) (3,691,918) (942,650) Other financing sources(uses): Bond issuance 12,116,500 8,971,300 5,257,000 6,100,000 11,500,000 6,300,000 7,215,500 7,040,000 11,175,845 - Installment purchase debt issued - - - - - - - - - 146,502 BANs redeemed from appropriations 480,000 - - - - - - - - - Issuance premium 601,231 238,409 338,806 772,141 445,260 494,472 404,266 51,989 2,047 75,124 Payment of refunded bond escrow account - - - - (8,066,328) - - (6,967,073) - - Transfers in 14,132,936 11,528,838 8,942,143 6,476,045 5,607,036 5,556,705 7,821,560 5,787,405 3,660,155 3,877,880 Transfers out (14,132,936) (11,528,838) (8,942,143) (6,476,045) (5,607,036) (5,556,705) (7,821,560) (5,787,405) (3,660,155) (3,877,880) Total other financing sources(uses) 13,197,731 9,209,709 5,595,806 6,872,141 3,878,932 6,794,472 7,619,766 124,916 11,177,892 221,626 Net change in fund balances $ 8,247,135 5,127,421 5,076,365 4,031,045 6( 65,960) 2,014,224 3,675,561 (2,772,425) 7,485,974 (721,024) Debt service as a percentage of non-capital expenditure: 11.4% 9.0% 8.4% 7.8% 7.9% 7.2% 6.9% 7.5% 5.9% 6.1% 108 Page 472 of 608 Revenue Capacity These schedules contain information to help the reader assess the Town's most significant local revenue source, the property tax. These schedules include: Assessed Value and Estimated Actual Value of Taxable Property Direct and Overlapping Property Tax Rates Per $1,000 of Assessed Valuation Principal Taxpayers Property Tax Levies and Collections Page 473 of 608 TOWN OF MAMARONECK,NEW YORK Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years Total State Estimated Total Taxable Special Actual Direct Residential Commercial Other Assessed Equalization Taxable Tax Year Property Property Property Value Rate(1) Value Rate 2015 $ 7,440,529,732 1,468,312,533 150,472,685 9,059,314,950 100.00% 9,059,314,950 5.684 2016 7,693,457,152 1,511,026,905 155,960,427 9,360,444,484 100.00% 9,360,444,484 5.199 2017 7,931,573,564 1,570,290,221 166,804,951 9,668,668,736 100.00% 9,668,668,736 5.469 2018 7,953,836,371 1,595,637,327 161,111,875 9,710,585,573 100.00% 9,710,585,573 5.403 2019 7,968,299,641 1,598,366,077 165,968,953 9,732,634,671 100.00% 9,732,634,671 5.465 2020 7,946,845,031 1,622,753,200 168,251,342 9,737,849,573 100.00% 9,737,849,573 5.580 2021 8,304,192,018 1,665,732,055 170,144,330 10,140,068,403 100.00% 10,140,068,403 5.648 2022 8,970,919,821 1,684,629,458 171,109,268 10,826,658,547 100.00% 10,826,658,547 5.717 2023 9,763,265,838 1,724,542,062 170,992,545 11,658,800,445 100.00% 11,658,800,445 5.600 2024 10,475,027,924 1,775,301,909 175,833,755 12,426,163,588 100.00% 12,426,163,588 5.488 (1) Provided by the New York State Office of Real Property Services. (2) Estimated actual taxable value is calculated by dividing taxable assessed value by the state special equalization rate. Tax rates are per$1,000 of assessed value. 109 Page 474 of 608 TOWN OF MAMARONECK, NEW YORK Direct and Overlapping Property Tax Rates Per $1,000 of Assessed Valuation Last Ten Fiscal Years Overlapping Rates Westchester County Total Refuse Direct Sewer Disposal School Year Rate (3) Operating Districts (1) District District (2) 2015 5.684 3.538 0.554 0.331 14.001 2016 5.199 3.373 0.551 0.307 13.409 2017 5.469 3.289 0.578 0.296 13.409 2018 5.403 3.227 0.572 0.283 13.397 2019 5.465 3.176 0.564 0.268 14.000 2020 5.580 3.093 0.579 0.259 13.757 2021 5.648 3.054 0.580 0.284 14.022 2022 5.717 2.878 0.572 0.307 13.795 2023 5.600 2.587 0.590 0.306 13.255 2024 5.488 2.359 0.587 0.298 12.636 Source: Town of Mamaroneck Comptroller's Office (1) Mamaroneck sewer district rate. (2) Reflects School District tax rate for fiscal year beginning July 1st in year indicated. (3) A single direct property tax rate applies to all classes of real property. 110 Page 475 of 608 TOWN OF MAMARONECK,NEW YORK Principal Taxpayers Current Year and Nine Years Ago 2024 Percent of Net Taxable Type of Assessed Assessed Rank Taxpayer Business Valuation Valuation 1 Con Edison Co Of NY Utility $ 196,768,063 1.69% 2 Avalon Properties Inc. Real Estate 45,640,000 0.39% 3 Larchmont Acres East Asso LLC Real Estate 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. Real Estate 18,220,811 0.16% Total $ 428,212,382 3.67% 2015 Percent of Net Taxable Type of Assessed Assessed Rank Taxpayer Business Valuation Valuation 1 Con Edison Co Of NY Utility $ 91,696,330 1.05% 2 Avalon Properties Inc. Real Estate 45,640,000 0.52% 3 Palmer Terrace Co-Op Inc. Co-Op 29,451,975 0.34% 4 Larchmont Acres East Asso LLC Real Estate 28,200,000 0.32% 5 Winged Foot Holding Corp. Country Club 28,048,000 0.32% 6 Mamaroneck Gardens Inc. Co-Op 24,628,343 0.28% 7 Ten Grand Manufacturing 22,360,000 0.26% 8 Larchmont Owners Corp. Real Estate 21,036,080 0.24% 9 16 North Chatsworth Av Corp. Commercial 18,266,163 0.21% 10 Carlshire Tenants Inc. Co-Op 18,188,516 0.21% Total $ 327,515,407 3.75% Source: Town of Mamaroneck Assessor's Office. 111 Page 476 of 608 TOWN OF MAMARONECK, NEW YORK Property Tax Levies and Collections Last Ten Fiscal Years Collected within the Fiscal Year of the Levy Total Collections to Date Taxes Levied Collections in for the Percentage Subsequent Percentage Year Fiscal Year Amount of Levy Years Amount of Levy 2015 $ 23,448,445 23,178,929 98.85% 269,364 23,448,293 1.000 2016 23,713,182 23,608,581 99.56% 103,912 23,712,493 1.000 2017 24,987,956 24,786,385 99.19% 198,363 24,984,748 1.000 2018 25,646,039 25,628,733 99.93% 8,291 25,637,024 1.000 2019 26,514,663 26,453,080 99.77% 60,753 26,513,833 1.000 2020 27,045,640 26,934,144 99.59% 106,777 27,040,921 1.000 2021 27,439,613 27,312,645 99.54% 119,441 27,432,086 1.000 2022 29,065,226 28,995,044 99.76% 59,370 29,054,414 1.000 2023 30,180,305 30,137,237 99.86% 1,038 30,138,275 0.999 2024 31,887,970 31,777,371 99.65% 25,120 31,802,491 0.997 Source: Town of Mamaroneck Comptroller's Office 112 Page 477 of 608 Debt Capacity These schedules present information to help the reader assess the affordability of the Town's current levels of outstanding debt and the Town's ability to issue additional debt in the future. These schedules include: Ratios of Outstanding Debt by Type Net Ratios of General Bonded Debt Outstanding Direct and Overlapping Governmental Activities Debt Legal Debt Margin Information Page 478 of 608 TOWN OF MAMARONECK, NEW YORK Ratios of Outstanding Debt by Type Last Ten Fiscal Years General Percentage Fiscal Obligation Per of Personal Year Bonds Capita(1) Income(1) 2015 $ 23,430,000 804 1.39% 2016 32,860,845 1,127 1.95% 2017 30,785,000 1,056 1.83% 2018 35,540,500 1,219 2.11% 2019 39,420,000 1,352 2.34% 2020 40,790,000 1,284 1.15% 2021 38,115,000 1,200 1.07% 2022 46,392,000 1,480 1.31% 2023 52,071,300 1,661 1.47% 2024 60,536,500 1,932 1.71% (1) Population and personal income data can be found in the schedule of demographic and economic statistics. Note: Details regarding the Town's outstanding debt can be found in the notes to financial statements 113 Page 479 of 608 TOWN OF MAMARONECK,NEW YORK Net Ratios of General Bonded Debt Outstanding, Last Ten Fiscal Years Governmental Activities Less: Amounts General Available Net Percentage Fiscal Obligation in Debt Long-Teuu Per of Personal Year Bonds Service Fund Debt Capita(1) Income (1) 2015 $ 23,430,000 760,410 22,669,590 778 1.34% 2016 32,860,845 933,413 31,927,432 1,095 1.89% 2017 30,785,000 871,666 29,913,334 1,026 1.77% 2018 35,540,500 1,853,539 33,686,961 1,155 2.00% 2019 39,420,000 2,177,326 37,242,674 1,277 2.21% 2020 40,790,000 2,186,923 38,603,077 1,216 1.09% 2021 38,115,000 2,211,334 35,903,666 1,131 1.01% 2022 46,392,000 2,605,687 43,786,313 1,397 1.23% 2023 52,071,300 3,296,896 48,774,404 1,556 1.37% 2024 60,536,500 6,497,283 54,039,217 1,724 1.52% (1) Population and personal income data can be found in the schedule of demographic and economic statistics. Note: Details Regarding the Town's outstanding debt can be found in the notes to financial statements. 114 Page 480 of 608 TOWN OF MAMARONECK,NEW YORK Direct and Overlapping Governmental Activities Debt December 31,2024 Net Amount Long-Term Percentage Applicable Debt Applicable to to Town of Government Unit Outstanding(1) Mamaroneck(2) Mamaroneck County of Westchester(3) $ 1,043,271,034 4.50% 46,947,197 Village of Mamaroneck(4) 27,573,748 49.00% 13,511,137 Village of Larchmont(4) 5,595,000 100.00% 5,595,000 Mamaroneck Union Free School District(5) 52,850,000 95.00% 50,207,500 Scarsdale Union Free School District(5) 47,910,000 5.00% 2,395,500 Net overlapping debt 118,656,333 Town direct debt(3) 60,536,500 Net direct and overlapping debt $ 179,192,833 (1)Excludes enterprise fund bonds and the amount available for repayment in the debt service fund. (2)The percentage of overlapping debt applicable is estimated using taxable assessed values. Applicable percentages were estimated by determining the portion of the Town's taxable assessed value that is within the government's boundaries and dividing it by the Town's total taxable assessed value. (3)As of December 31,2023 (4)As of May 31,2023 (5)As of June 30,2024 115 Page 481 of 608 TOWN OF MAMARONECK,NEW YORK Legal Debt Margin Information Last Ten Fiscal Years 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Debt limit $ 729,875,858 703,151,115 687,955,263 678,056,065 669,935,392 654,872,238 656,998,521 641,760,093 617,325,283 606,614,414 Total net debt applicable to limit 39,497,561 39,344,389 39,150,266 37,660,633 34,780,714 34,611,036 25,026,759 27,057,867 21,665,812 21,531,136 Legal debt margin $ 690,378,297 663,806,726 648,804,997 640,395,432 635,154,678 620,261,202 631,971,762 614,702,226 595,659,471 585,083,278 Total net debt applicable to the limit as a percentage of debt limit 5.41% 5.60% 5.69% 5.55% 5.19% 5.29% 3.81% 4.22% 3.51% 3.55% Legal Debt Margin Calculation for Fiscal Year 2024 Assessment Roll State Budget Assessed Equalization Full Year Year Valuation Rate Valuation 2023 2024 $12,426,163,588 100.00% 12,426,163,588 2022 2023 11,658,800,445 100.00% 11,658,800,445 2021 2022 10,826,658,547 100.00% 10,826,658,547 2020 2021 10,140,068,403 100.00% 10,140,068,403 2019 2020 9,737,849,573 100.00% 9,737,849,573 Total five year full valuation $54,789,540,556 Five year average full valuation of taxable real property _10,957,908,111 Debt limit-7%of five year average full valuation 767,053,568 Outstanding debt Serial bonds $ 38,290,871 Sewer 1,206,690 39,497,561 Net indebtedness subject to debt limit 39,497,561 Net debt contracting margin $ 727,556,007 Percentage of Debt-Contracting Power Exhausted 5.1% 116 Page 482 of 608 Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the Town's financial activities take place. These schedules include: Demographic Statistics Principal Employers Page 483 of 608 TOWN OF MAMARONECK,NEW YORK Demographic Statistics Last Ten Fiscal Years Median Median Unemploy- Median Personal Per Capita Household Family ment Year Population(1) Age(1) Income Income(2) Income(1) Income(1) Rate(2) 2015 29,156 40 1,685,858,232 57,822 84,213 118,722 3.80% 2016 29,156 39 1,685,858,232 57,822 84,213 118,722 3.60% 2017 29,156 39 1,685,858,232 57,822 84,213 118,722 3.90% 2018 29,156 42 1,685,858,232 57,822 84,213 118,722 3.40% 2019 29,156 40 1,685,858,232 57,822 84,213 118,722 3.00% 2020 31,758 41 3,547,590,906 111,707 161,504 121,672 5.90% 2021 31,758 39 3,547,590,906 111,707 161,504 121,672 3.80% 2022 31,758 41 3,547,590,906 111,707 161,504 121,672 2.50% 2023 31,758 41 3,547,590,906 111,707 161,504 121,672 3.10% 2024 31,758 41 3,547,590,906 111,707 161,504 121,672 2.90% Sources: (1) U.S. Bureau of Census (USBC) (2000 Census for 2004-2009; 2010 Census for 2010-2016)2020 DEC Redistricting Data& 2020 ACS 5 year. (2) New York State Department of Labor-Unemployment rates not seasonally adjusted.Unemployment rate from USBC. Census.gov (3) Data above includes the Town,the Village of Larchmont and the Village of Mamaroneck. Ille 117 Page 484 of 608 TOWN OF MAMARONECK, NEW YORK Principal Employers Current Year and Nine Years Ago 2024 Percentage of total Employer Employees employment The New Jewish Home, Sarah Neuman 420 4.00% Mamaroneck Union Free School District 245 2.33% Village of Mamaroneck 150 1.43% Town of Mamaroneck 134 1.28% Larchmont Yacht Club 120 1.14% Trader Joes 100 0.95% Westchester Day School 100 0.95% French American School of New York 100 0.95% Hampshire Country Club 90 0.86% Marval Industries 50 0.48% 1,509 14.37% 2015 Percentage of total Employer Employees employment Cine Mangetics 265 3.15% Mamaroneck Union Free School District 245 2.92% Village of Mamaroneck 150 1.79% Town of Mamaroneck 127 1.51% Semiconductor Packaging Materials,Inc. 80 0.95% Derecktor,Robert E., Inc 75 0.89% Argueso, M&Co. 55 0.65% Nessen Lighting Inc. 55 0.65% Archie Comic Publishing, Inc. 54 0.64% Marval Industries 50 0.60% 1,156 13.75% Data Source: DataUSA 118 Page 485 of 608 Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the Town's financial report relates to the services the Town provides and the activities it performs. These schedules include: Full-Time Equivalent Town Government Employees by Function Operating Indicators by Function/Program Capital Asset Statistics by Function/Program Page 486 of 608 TOWN OF MAMARONECK,NEW YORK Full-Time Equivalent Town Government Employees By Function Last Ten Fiscal Years < dv Full-time Equivalent Employees as of December 31, 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Function: General government support 34 32 31 29 32 31 31 37 37 37 Public safety 55 55 55 55 55 55 55 54 54 54 Transportation 25 24 24 24 25 25 25 24 24 24 Economic assistance and opportunity - 6 5 9 11 11 11 6 6 6 Culture and recreation 12 12 14 8 8 8 8 10 10 10 Home and community services 3 3 3 3 3 3 3 3 3 3 Total 129 132 132 128 134 133 133 134 134 134 Data Source:Various Town departments. \lie 119 Page 487 of 608 TOWN OF MAMARONECK,NEW YORK Operating Indicators by Function/Program Last Ten Fiscal Years 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 General government support: Parking permits issued 982 950 1,062 450 1,053 1,200 1,200 1,580 1,292 1,087 Alarm permits issued 1,040 975 1,297 1,300 1,250 1,250 1,250 1,309 1,289 1,323 STAR exemptions 1,227 1,494 1,954 2,075 2,285 2,589 3,034 3,930 4,115 4,420 Street opening permits 134 153 167 159 156 182 184 214 217 102 Payroll and vendor checks issued 11,825 11,579 13,355 12,709 13,827 15,138 16,196 15,461 15,119 15,171 Tax bills processed 17,966 17,968 17,695 17,966 17,962 17,945 17,937 17,924 17,966 17,476 Public safety: Police: Calls for service 10,500 10,279 11,130 9,829 9,479 9,960 10,035 7,934 8,464 8,356 Criminal cases 250 242 240 290 208 221 209 207 281 331 Auto accidents 200 204 195 208 161 244 275 265 273 311 Fire: Calls for service 1,210 1,301 1,238 1,416 1,146 1,280 1,284 1,220 1,237 1,271 Fire training sessions 42 43 41 45 28 51 54 41 42 38 Ambulance: Number of emergency calls 3,600 3,500 3,318 3,081 2,518 2,910 2,792 2,863 2,752 2,881 Students trained 250 250 250 250 100 300 300 946 1,023 742 Transportation: Street lights replaced 80 54 100 82 90 87 25 - - 1,209 Street signs replaced 230 226 151 145 110 140 170 167 160 150 Roads resurfaced 21 14 9 9 4 16 8 18 10 9 Vehicle repairs 398 360 495 565 575 588 592 606 720 854 120 Page 488 of 608 TOWN OF MAMARONECK,NEW YORK Operating Indicators by Function/Program,Continued Last Ten Fiscal Years 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Economic opportunity and development: Senior citizen nutrition meals served 2,600 2,534 1,281 683 2,000 3,200 3,026 n/a n/a n/a Meals on wheels served 6,000 5,057 5,072 7,700 8,500 8,000 6,707 n/a n/a n/a Transportation services for senior citizens 4,500 4,070 6,066 2,789 5,000 7,200 7,072 n/a n/a n/a Culture and recreation: Pool attendance 22,000 21,575 19,235 19,249 17,422 35,858 38,259 38,000 37,800 37,600 Ice rink attendance 33,612 26,500 27,334 13,600 10,567 29,084 30,047 30,000 29,000 28,000 Special events 10 9 9 9 9 9 9 9 9 9 Home and community services: Building,plumbing and related permits issued 991 886 1,085 1,031 748 950 951 1,050 1,199 770 Building inspections conducted 2,782 3,140 4,486 3,694 3,220 3,800 3,504 38,463 3,669 2,807 Number of trees planted 113 21 40 46 3 32 18 14 43 57 Data Source:Various Town departments. 121 Page 489 of 608 TOWN OF MAMARONECK,NEW YORK Capital Asset Statistics by Function/Program Last Ten Fiscal Years 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 General Government Support-number of general government buildings 1 1 1 1 1 1 1 1 1 I Public Safety: Number of police stations 1 1 1 1 1 1 1 1 1 1 Number of ambulance facilities 2 2 2 2 2 2 2 2 2 2 Number of firehouses 1 1 1 1 1 1 1 1 1 I Transportation: Highway garage 1 1 1 1 1 1 1 1 1 I Miles of streets 44 44 44 44 44 44 44 44 44 44 Number of street lights 1,211 1,209 1,209 1,209 1,209 1,209 1,209 1,209 1,209 1,209 Economic Assistance and Opportunity- number of senior citizens centers 1 1 1 1 1 1 1 1 1 I Culture and Recreation: Number of parks 1 1 1 1 1 1 1 1 1 I Acres of parks and recreation area 93 93 93 93 93 93 93 93 93 93 Swimming pools 1 1 1 1 1 1 1 1 1 I Ice rink 1 1 1 1 1 1 1 1 1 I Home and Community Services: Number of fire hydrants 345 345 345 345 345 345 345 345 345 345 Miles of sanitary sewers 58 58 58 58 58 58 58 58 58 58 Miles of storm drains 15 15 15 15 15 15 15 15 15 15 Parking Facilities: Number of parking structures 1 1 1 1 1 1 1 1 1 I Number of parking lots 4 4 4 4 4 4 4 4 4 4 Data Source:Various Town departments. 122 Page 490 of 608 FEDERAL AWARDS SECTION Page 491 of 608 rEFPRGROUPCPAs Certified Public Accountants 6390 Main Street,Suite 200 Williamsville,New York 14221 P 716.634.0700 TF 800.546.7556 w EFPRadvisory.com INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS The Honorable Supervisor and Town Board of the Town of Mamaroneck,New York We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities,the discretely presented component unit, each major fund, and the aggregate remaining fund information of the Town of Mamaroneck, New York (the Town), as of and for the year ended December 31, 2024, and the related notes to financial statements, which collectively comprise the Town's basic financial statements, and have issued our report thereon dated 2025. Our report includes a reference to other auditors who audited the financial statements of the Mamaroneck Housing Authority (the Authority), as described in our report on the Town's financial statements. The financial statements of the Authority were not audited in accordance with Government Auditing Standards, and accordingly, this report does not include reporting on internal control over financial reporting or compliance or instances of reportable noncompliance associated with the Authority or that are reported on separately by those auditors who audited the financial statements of the Authority. Report on Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Town's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control. Accordingly, we do not express an opinion on the effectiveness of the Town's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the Town's financial statements will not be prevented, or detected and corrected,on a timely basis. A significant deficiency is a deficiency,or a combination of deficiencies, in internal control that is less severe than a material weakness,yet important enough to merit attention by those charged with governance. 123 Page 492 of 608 Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the Town's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However,providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Town's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Williamsville,New York , 2025 124 Page 493 of 608 EFPRGROUp C'ASa Certified Public Accountants 6390 Main Street,Suite 200 Williamsville,New York 14221 P 716.634.0700 TF 800.546.7556 w EFPRadvisory.com INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE The Honorable Supervisor and Town Board of the Town of Mamaroneck,New York Report on Compliance for Each Major Federal Program Opinion on Each Major Federal Program We have audited the Town of Mamaroneck, New York's (the Town) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on the Town's major federal program for the year ended December 31, 2024. The Town's major federal program is identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. In our opinion,the Town complied,in all material respects,with the types of compliance requirements referred to above that could have a direct and material effect on its major federal program for the year ended December 31, 2024. Basis for Opinion on Each Major Federal Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditors' Responsibilities for the Audit of Compliance section of our report. We are required to be independent of the Town and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for the major federal program. Our audit does not provide a legal determination of the Town's compliance with the compliance requirements referred to above. 125 Page 494 of 608 Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation,and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the Town's federal programs. Auditors' Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the Town's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery,intentional omissions,misrepresentations,or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that,individually or in the aggregate,it would influence the judgment made by a reasonable user of the report on compliance about the Town's compliance with the requirements of each major federal program as a whole. In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniforui Guidance, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the Town's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the Town's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding,among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control Over Compliance A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, 126 Page 495 of 608 such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance,yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the Auditors'Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance.Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance.Accordingly, this report is not suitable for any other purpose. Williamsville,New York , 2025 127 Page 496 of 608 TOWN OF MAMARONECK,NEW YORK Schedule of Expenditures of Federal Awards December 31, 2024 Assistance Pass-through Expenditures Listing Grantor's Federal to Federal Grantor/Pass-Through Grantor/Program Title Number Number Expenditures Subrecipients U.S. Department of Justice - direct recipient- Bulletproof Vest Partnership Program 16.607 N/A $ 7,725 - U.S. Depaitutent of Treasury- direct recipient- COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 N/A 247,142 - U.S. Depatttuent of Health and Human Services - Indirect Programs - Passed through County of Westchester,New York- aging cluster: Aging Cluster: Special Programs for the Aging- Title III, Part B - Grants for Supportive Services and Senior Centers 93.044 AGE710335 0415 9,903 - Nutrition Services 93.045 AGTE9420415 66 867 - 710335 Total U.S. Department of Health and Human Services 76,770 - U.S. Department of Homeland Security-passed through New York State-Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.036 NY4397 833,252 - Total Expenditures of Federal Awards $1,164,889 - See accompanying notes to schedule of expenditures of federal awards. 128 Page 497 of 608 TOWN OF MAMARONECK, NEW YORK Notes to Schedule of Expenditures of Federal Awards December 31, 2024 (1) Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule)includes the federal award activity of the Town of Mamaroneck, New York (the Town) under programs of the Federal government for the year ended December 31, 2024. Federal awards received directly from the Federal agencies as well as Federal awards passed through other government agencies are included in the Schedule. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town, it is not intended to and does not present the financial position, changes in net position or cash flows of the Town. (2) Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. (3) Indirect Cost Rate Indirect costs are included in the reported expenditures to the extent that such costs are included in the Federal financial reports used as the source for the data presented. The de minimis election allows the Town to allocate 10%of indirect costs to grants with periods ending on or before September 30, 2024 and 15% of indirect costs to grants with periods after September 30, 2024. The Town does not use the de minimis election. (4) Subrecipients For the year ended December 31, 2024,the Town provided no funds to subrecipients. (5) Nonmonetary Assistance For the year ended December 31, 2024, the Town received no nonmonetary assistance. 129 Page 498 of 608 TOWN OF MAMARONECK, NEW YORK Schedule of Findings and Questioned Costs Year ended December 31, 2024 Part I - SUMMARY OF AUDITORS' RESULTS Financial Statements: Type of auditors' report issued on whether the basic financial statement audited were prepared in accordance with GAAP: Unmodified Internal control over financial reporting: 1. Material weakness(es) identified? Yes x No 2. Significant deficiency(ies) identified? Yes x None reported 3. Noncompliance material to financial statements noted? Yes x No Federal Awards: Internal control over major programs: 4. Material weakness(es) identified? Yes x No 5. Significant deficiency(ies) identified? Yes x None Reported Type of auditors' report issued on compliance for major programs: Unmodified 6. Any audit findings disclosed that are required to be reported in accordance with 2 CFR Section 200.516(a) (Uniform Guidance)? Yes x No 7. The Town's major program audited was: Assistance Listing Name of Federal Program Number COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 8. Dollar threshold used to distinguish between Type A and Type B programs. $750,000 9. Auditee qualified as low-risk auditee? x Yes No Part II - FINANCIAL STATEMENT FINDINGS SECTION No reportable findings. Part III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION No reportable findings. 130 Page 499 of 608 TOWN OF MAMARONECK, NEW YORK Status of Prior Year Audit Findings Year ended December 31, 2024 There were no audit findings in the prior year financial statements (December 31, 2023). 131 Page 500 of 608 EFPRGROUs Certified Public Accountants 6390 Main Street,Suite 200 Williamsville,New York 14221 P 716.634.0700 TF 800.546.7556 REPORT TO THE BOARD w EFPRadvisory.com , 2025 The Honorable Supervisor and Town Board Town of Mamaroneck, New York Dear Board Members: We have audited the financial statements of the governmental activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the Town of Mamaroneck, New York (the Town) for the year ended December 31, 2024. Professional standards requires that we provide you with information about our responsibilities under auditing standards generally accepted in the United States of America, Government Auditing Standards and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our engagement letter. Professional standards also require that we communicate to you the following information related to our audit. Significant Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Town are described in note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2024. We noted no transactions entered into by the Town during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting Estimates Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. For the year ended December 31, 2024, we evaluated the key factors and assumptions used to develop the accounting estimates and determined that they are reasonable in relation to the financial statements taken as a whole. Page 501 of 608 The Honorable Supervisor and Town Board Town of Mamaroneck, New York Page 2 Significant Disclosures The financial statement disclosures are neutral, consistent and clear. Difficulties Encountered in Performing the Audit We encountered no difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. Disagreements with Management For purposes of this report, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion." If a consultation involves application of an accounting principle to the Town's financial statements or a determination of the type of auditors' opinion that may be expressed on those statements, our professional standards require the consulting accounting to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants by management. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management prior to retention as the Town's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Page 502 of 608 The Honorable Supervisor and Town Board Town of Mamaroneck. New York Page 3 Other Matters We applied certain limited procedures to the required supplementary information(RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the other supplementary information, which accompanies the financial statements but is not RSI. With respect to this supplementary information, we made certain inquires of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We were not engaged to report on the introductory and statistical sections, which accompany the financial statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. * * * * This information is intended solely for the use of the Honorable Supervisor, Town Board and management of the Town of Mamaroneck, New York and is not intended to be and should not be used by anyone other than these specified parties. Very truly yours, EFPR GROUP, CPAs, PLLC Page 503 of 608 c m Town of Mamaroneck Town Center FOUNDED 1661 740 West Boston Post Road, Mamaroneck,NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator Re: Retainer Agreement for Labor& Employment Law Services Date: April 2, 2025 Attached is an engagement letter from Lars Mead, Partner of Coughlin & Gerhart, LLP to continue to serve as special legal counsel to Town of Mamaroneck with respect to labor& employment matters. The hourly rate for Partners and Of Counsel, Associates, and paralegals has increased $10 per hour from the 2024 rates. Future rate increases will not exceed five percent(5%)per calendar year without Town approval. The firm will continue to work on an as-needed basis and invoice the Town monthly. Should the Board wish to continue to retain these services, the increased fees would be in effect from April 1, 2025, to December 31, 2025. I would further ask for the authority to renew the agreement upon annual review through December 31, 2026. Action Requested: Resolved that the Town Board hereby approves the agreement with Coughlin & Gerhart, LLP for legal services regarding labor and employment matters as needed from April 1, 2025, through December 31, 2025, and authorizes the Town Administrator to execute the agreement, annual extension, and any related documents necessary to carry out its implementation. Attachment/s: EngagementRetainer Letter_03.25.2025 Page 504 of 608 Coughlin & BING BHAMTON Gerhart LLP HAR HANCOCK OCK ITHACA ATTORNEYS AND COUNSELORS MONTROSE OWEGO WALTON www.cglawoffices.com 99 Corporate Drive Binghamton,New York 13904 PO Box 2039 Binghamton,NY 13902-2039 (607)723-9511 (877)COUGHLIN March 25, 2025 Fax:(607)723-1530 e-mail: Imead@cglawoffices.com Via Email Town of Mamaroneck 40 West Boston Post Road Mamaroneck, NY 10543 Attn: Meredith Robson, Town Administrator Re: Engagement Letter for Labor & Employment Law Services Dear Meredith: This is to confirm our recent telephone conversation and to thank you for your request that this Firm continue to serve as special legal counsel to Town of Mamaroneck (hereinafter "Town" or "you") with respect to Labor & Employment ("L&E") matters, including: Civil Service Law, human resources and personnel-related issues; collective bargaining and related bargaining unit negotiations; grievance arbitrations; the defense of General Municipal Law Section 207-a and -c claims; the defense of discrimination and disability claims; representation of the Town in proceedings before the Public Employment Relations Board ("PERB"); and related L&E proceedings and actions before the federal and courts and agencies. We are pleased to have this opportunity to continue to assist you, and we want to acquaint you with our manner of handling your case. Scope of Representation Our representation of the Town is in connection with the above-referenced L&E matters only, unless we otherwise agree in writing. Firm Representation While I will be primarily responsible for providing legal services, other lawyers in the firm may, from time to time, be involved in the event I am out of town or otherwise unavailable. On occasion, I may ask C&G partner Nicholas S. Cortese to assist. To be cost effective, I may also ask a C&G associate or paralegal to assist with legal research or the drafting of documents, which I will review. Should I be unavailable when you call, please feel free to refer any questions to my paralegal, Ronitta J. McPherson or my legal assistant, Robert Bove. If either is unable to answer any immediate concern, I will be in touch with you as quickly as possible. Page 505 of 608 Cooperation We will need Town's cooperation from time to time to effectively represent it in this matter. This may include assistance in the preparation of for collective bargaining and litigation as well as attendance at meetings, depositions, hearings and other proceedings, etc. We will endeavor to coordinate this with all concerned in order to make this as little an imposition as possible. However, this cannot always be done. Billing Basis. Rates and Retainer We have agreed to provide legal services to Town based on an hourly basis. As such, we are not in a position to quote you a specific fee for our services because it is impossible to determine, at this point, how much work will be involved. We agree to invoice Town monthly with a detailed statement and payment will be due upon receipt of our invoice, but not later than thirty (30) days thereafter. We will send monthly invoices to your attention. Our statements to you will reflect the rates in effect at the time of billing. If you have questions about our billing rate or method, please feel free to discuss this matter early in our representation of you. As you know our rates for 2024 were as follows: Partners and Of Counsel Associates Paralegals $265.00 Per hour $225.00-$240.00 Per hour $190.00 Per hour The rates for the current year of 2025 which will be in effect from April 1, 2025, through December 31, 2025, are as follows: Partners and Of Counsel Associates Paralegals $275.00 Per hour $235.00-$250.00 Per hour $200.00 Per hour We agree to obtain your approval of any future rate increases which shall not exceed five percent (5%) per calendar year, effective January 1, 2026. We are not able to advance significant expenses on behalf of our clients, and we will try to anticipate same. If we do advance any monies for nominal expenses and fees on your behalf, such as filing fees, transcript costs, travel and photocopying, we will expect Town to promptly reimburse us upon billing. Notice of Arbitration Pursuant to Part 137 of the Rules of the Chief Administrator of the Courts of New York State, in the event of a fee dispute, the Town does have the right to demand arbitration against us in an effort to resolve such fee dispute. In the unlikely event that a fee dispute arises, and Town notifies us of its intention to arbitrate, at your request, we will provide Town with the appropriate forms to file to implement its right to arbitrate. Termination The Town shall at all times have the right to terminate our services upon written notice to that effect. We shall, subject to applicable court requirements with respect to withdrawal, have the right to terminate our services upon reasonable written notice. 2 Page 506 of 608 Statement of Client's Riahts Attached to this letter is a "Statement of the Client's Rights" which you should read prior to engaging of our Firm to perform legal services. If you have any questions about these terms, please let me know. Otherwise, if they are acceptable to you, I would appreciate the authorized Town officer signing a copy of this agreement and sending it back to me via email. We appreciate the opportunity to be of assistance to you and look forward to working with you in this matter. Sincerely, COUGHLIN & GERHART, LLP /6714 By: Lars P. Mead Partner We agree to the terms of representation and engagement as outlined above and have read the attached Statement of Client's Rights. TOWN OF MAMARONECK By: Signature Name: Please print Title: Date: 3 Page 507 of 608 STATEMENT OF CLIENT'S RIGHTS 1. You are entitled to be treated with courtesy and consideration at all times by your lawyer and the other lawyers and nonlawyer personnel in your lawyer's office. 2. You are entitled to have your attorney handle your legal matter competently and diligently, in accordance with the highest standards of the profession. If you are not satisfied with how your matter is being handled, you have the right to discharge your attorney and terminate the attorney-client relationship at any time. (Court approval may be required in some matters, and your attorney may have a claim against you for the value of services rendered to you up to the point of discharge.) 3. You are entitled to your lawyer's independent professional judgment and undivided loyalty uncompromised by conflicts of interest. 4. You are entitled to be charged reasonable fees and expenses and to have your lawyer explain before or within a reasonable time after commencement of the representation how the fees and expenses will be computed and the manner and frequency of billing. You are entitled to request and receive a written itemized bill from your attorney at reasonable intervals. You may refuse to enter into any arrangement for fees and expenses that you find unsatisfactory. In the event of a fee dispute, you may have the right to seek arbitration; your attorney will provide you with the necessary information regarding arbitration in the event of a fee dispute, or upon your request. 5. You are entitled to have your questions and concerns addressed promptly and to receive a prompt reply to your letters, telephone calls, emails, faxes, and other communications. 6. You are entitled to be kept reasonably informed as to the status of your matter and are entitled to have your attorney promptly comply with your reasonable requests for information, including your requests for copies of papers relevant to the matter. You are entitled to sufficient information to allow you to participate meaningfully in the development of your matter and make informed decisions regarding the representation. 7. You are entitled to have your legitimate objectives respected by your attorney. In particular, the decision of whether to settle your matter is yours and not your lawyer's. (Court approval of a settlement is required in some matters.) 8. You have the right to privacy in your communications with your lawyer and to have your confidential information preserved by your lawyer to the extent required by law. 9. You are entitled to have your attorney conduct himself or herself ethically in accordance with the New York Rules of Professional Conduct. 10. You may not be refused representation on the basis of race, creed, color, religion, sex, sexual orientation, age, national origin or disability. Source: https://ww2.nycourts.gov/attorneys/clientsrights.shtml 4 Page 508 of 608 6 m Town of Mamaroneck Town Center FOUNDED 1661 740 West Boston Post Road, Mamaroneck,NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator Re: Employee Assistance Program (EAP)Agreement- 2025-2029 Date: April 2, 2025 Authorization is requested to approve the enclosed Westchester County Employee Assistance Program (EAP)Agreement for the period from March 10, 2025, through December 31, 2029. The EAP offers a comprehensive range of employee programs, including preventive, rehabilitative, and treatment services for individuals dealing with mental health conditions, developmental disabilities, and substance use disorders. With a current full-time employee headcount of 128, the cost is $45 per employee, totaling $5,760 annually. For 2025, the amount will be prorated based on the effective date of March 10, 2025, resulting in a fee of$4,800. Although the 2025 rate is prorated, there was no lapse in coverage before the effective date of March 10. For the years 2026-2029, the fee will be based on the employee headcount provided by the Town of Mamaroneck each year. The Town has been participating in Westchester County's EAP for over nineteen years. Overall, we have been highly satisfied with the training programs and services provided. Action Requested: Resolved,that the Town Board hereby approves the Employee Assistance Program (EAP) Agreement, retroactive to March 10, 2025,with a prorated fee of$4,800 for the year 2025 and and hereby authorizes the Town Administrator to execute the agreement, any annual extensions, and any related documents necessary to carry out its implementation. The payment cost for the years 2026-2029 will be based on the number of full-time employees each year and will vary accordingly. Attachment/s: Mamaroneck, Town of(Employees) - EAP Agreement 2025-2029 CMH2025028 Page 509 of 608 Town of Mamaroneck(Employees)—EAP Agreement, CMH2025028 THIS AGREEMENT ("Agreement"), made the day of March 10, 2025 ("Effective Date"),by and between THE COUNTY OF WESTCHESTER, a municipal corporation of the State of New York, having its principal place of business in the Michaelian Office Building, 148 Martine Avenue, White Plains, New York 10601 (hereinafter referred to as the "County"), and TOWN OF MAMARONECK(EMPLOYEES), a municipal corporation of the State of New York, having an office and place of business at 740 West Boston Post Road, Mamaroneck,NY 10543 (hereinafter referred to as the "Agency") WITNESSETH: WHEREAS, the County, acting by and through its Depaitment of Community Mental Health ("Depaitinent"), and the Agency desire to enter into the Agreement to provide preventive, rehabilitative and treatment services under Article 25 (Funding for Substances Abuse Services) and Article 41 (Local and Unified Services) of the New York State Mental Hygiene Law ("Mental Hygiene Law"); and WHEREAS, pursuant to the provisions of Articles 25 and 41 of the Mental Hygiene Law, the County receives funding from the State of New York ("State") and/or local municipalities, among others, for preventive, rehabilitative and treatment service programs for the mentally ill, the mentally retarded, the developmentally disabled and those suffering from alcohol and substance abuse. Pursuant to Article 41, the County also operates an Employee Assistance Program, which provides such services to various municipalities and school districts employees within Westchester and Putnam counties; and 1 Page 510 of 608 Town of Mamaroneck(Employees) —EAP Agreement, CMH2025028 WHEREAS,the Agency has indicated it would like to receive these services. NOW, THEREFORE, the parties hereto in consideration of the premises and of the covenants, agreements, terms and conditions herein contained do agree as follows: Section 1. The Department shall provide services under Article 25 (Funding for Substances Abuse Services) and Article 41 (Local and Unified Services) of the Mental Hygiene Law to the Agency and render Employee Assistance Program services (hereinafter collectively the "Services") to the Agency as more particularly described in Schedule "A" which is attached hereto and made a part hereof. Section 2. In consideration of the Services to be provided to the Agency by the Department pursuant to Paragraph "1" above, the Agency shall pay to the County a certain fee per individual/employee per year, for a total aggregate yearly amount, as more fully set forth in the Budget set forth in Schedule "B"which is attached hereto and made a part hereof. Any and all payments to be made to the County, including any partial payment made in proportion to the provision of Services, shall be made on an annual basis, as set forth in Schedule "B." Section 3. All records compiled by the Depait,uient in completing the work described in this Agreement, including but not limited to evaluation, progress notes, written reports, studies, drawings, computer printouts, graphs, charts, and all other similar recorded data, shall become and remain the property of the Department. 2 Page 511 of 608 Town of Mamaroneck(Employees) —EAP Agreement, CMH2025028 Section 4. The term of the Agreement shall commence on the Effective Date and shall expire on December 31, 2029. Notwithstanding anything to the contrary herein, either party may, at any time, upon ten (10) business days' prior notice to the other party, terminate the Agreement, when it deems that doing so would be in its best interest. Section 5. The Agency agrees to procure and maintain insurance naming the County as additional insured, as provided and described in Schedule "C," entitled "Standard Insurance Provisions", which is attached hereto and made a part hereof. In addition to, and not in limitation of the insurance provisions contained in Schedule "C,"the Agency agrees: (a) that except for the amount, if any, of damage contributed to, caused by, or resulting from the sole negligence of the County, the Agency shall indemnify and hold harmless the County, its officers, employees, agents, and elected officials from and against any and all liability, damage, claims, demands, costs,judgments, fees, attorney's fees or loss arising directly or indirectly out of the performance or failure to perform hereunder by the Agency or third parties under the direction or control of the Agency; and (b) to provide defense for and defend, at its sole expense, any and all claims, demands or causes of action directly or indirectly arising out of this Agreement and to bear all other costs and expenses related thereto; and (c) In the event the Agency does not provide the above defense and indemnification to the County, and such refusal or denial to provide the above defense and indemnification is found to be in breach of this provision, then the Agency shall reimburse the County's reasonable attorney's fees incurred in connection with the defense of any action, and in connection with enforcing this provision of the Agreement. 3 Page 512 of 608 Town of Mamaroneck(Employees) —EAP Agreement, CMH2025028 Section 6. Confidentiality of Records: (a) The Department and the Agency shall observe and require the observance of applicable Federal and State requirements relating to confidentiality of records and information, . The Department and the Agency agree not to allow examination of records or the disclosure of information except as herein set forth or as may be required by applicable Law. (b) The Department and the Agency shall fully inform their own staff members to observe and require the observance of applicable Federal and State requirements relating to confidentiality of records and information. (c) The Department and the Agency shall implement the following procedures for the purpose of safeguarding information and ensuring the protection and confidentiality of said information. (1) Records containing individually identifiable information shall be marked "confidential" and kept in locked files or in rooms that are locked when the records are not in use. (2) When in use, records shall be maintained in such a manner as to prevent exposure of individual identifiable information to anyone other than the authorized party directly utilizing the case record. (3) Records shall be transmitted from one location to another in a sealed envelope stamped "confidential" and a receipt shall be obtained documenting delivery of said records. Records may be removed from Department's work locations only with the prior written permission of the Commissioner. (4) Interviews with clients shall be conducted at a location and in a manner which maximizes privacy. (5) The Agency consistent with applicable statute and regulation shall have access to the following: • All identifiable information released with client's consent. 4 Page 513 of 608 Town of Mamaroneck(Employees) —EAP Agreement, CMH2025028 • Information released is usually within the context of a supervisor's referral. • Released information normally includes information regarding compliance with Employee Assistance Program services and treatment and client's medical clearance to return to work Section 7. The Agency expressly agrees that neither it nor any contractor, subcontractor, employee, or any other person acting on its behalf shall discriminate against or intimidate any employee or other individual on the basis of race, creed, religion, color, gender, age, national origin, ethnicity, alienage or citizenship status, disability, marital status, sexual orientation, familial status, genetic predisposition or carrier status during the term of or in connection with this Agreement, as those terms may be defined in Chapter 700 of the Laws of Westchester County. The Agency acknowledges and understands that the County maintains a zero-tolerance policy prohibiting all forms of harassment or discrimination against its employees by co-workers, supervisors, vendors, contractors, or others. Section 8. Either party may cancel this Agreement upon ten (10) days prior written notice to the other by certified mail. Section 9. All notices, requests, demands or other communications required or permitted to be given hereunder shall be in writing and shall be deemed given when delivered by hand or mailed postage prepaid, certified mail, return receipt requested, addressed as follows: To the County: Commissioner Westchester County Department of Community Mental Health 112 East Post Road- Second Floor White Plains,New York 10601 5 Page 514 of 608 Town of Mamaroneck(Employees) —EAP Agreement, CMH2025028 with copy to: County Attorney Michaelian Office Building,Room 600 148 Martine Avenue White Plains,New York 10601 To the Agency: Town of Mamaroneck 740 West Boston Post Road Mamaroneck,NY 10543 Section 10. This Agreement may not be assigned by the Agency without the prior written consent of the County. Section 11. This Agreement shall not be enforceable until signed by all parties and approved by the Westchester County Board of Legislators and the Office of the County Attorney. Section 12. This Agreement shall be construed and enforced in accordance with the Laws of the State of New York. In addition, the parties hereby agree that for any cause of action arising out of this Agreement shall be brought in the County of Westchester. [REMAINDER OF PAGE LEFT INTENTIONALLY BLANK] 6 Page 515 of 608 Town of Mamaroneck(Employees)—EAP Agreement, CMH2025028 IN WITNESS WHEREOF,the County and the Agency have caused this Agreement to be executed. THE COUNTY OF WESTCHESTER By: Michael Orth, Commissioner Department of Community Mental Health TOWN OF MAMARONECK(EMPLOYEES) By: Name: Title: Authorized by the Board of Legislators of the County of Westchester on the 10th day of March, 2025, by Act No. 2025-29. Approved: Senior Assistant County Attorney The County of Westchester 2025-29 EAP.AgreementTemplate.cmc.03.102025 7 Page 516 of 608 ACKNOWLEDGMENT STATE OF NEW YORK ) ) ss.: COUNTY OF WESTCHESTER) On the day of in the year 20 before me, the undersigned, personally appeared , personally known to me or proved to me on the basis of satisfactory evidence to be the individual(s) whose name(s) is (are) subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their capacity(ies), and that by his/her/their signature(s) on the instrument, the individual(s), or the person upon behalf of which the individual(s) acted, executed the instrument. Date: Notary Public RPL § 309-a; NY CPLR § 4538 Page 517 of 608 CERTIFICATE OF AUTHORITY (MUNICIPALITY) I, (Official other than official signing Agreement) certify that I am a of (Title) (Name of Municipality) ("Municipal Corporation"), a municipal corporation duly organized and in good standing under the Laws of the State of ; that (Name of State) , who signed said Agreement on behalf of the (Name of official who signed Agreement) Municipal Corporation, was, at the time of execution of said Agreement, the of the Municipal Corporation; and that said Agreement (Title of official who signed Agreement) was duly signed for and on behalf of said Municipal Corporation by authority of its governing board, thereunto duly authorized and that such authority is in full force and effect at the date hereof. (Signature) STATE OF ) ) ss.: COUNTY OF ) On the day of in the year 20 before me, the undersigned, a Notary Public in and for said State, personally appeared, personally known to me or proved to me on the basis of satisfactory evidence to be the officer described in and who executed the above certificate, who being by me duly sworn did depose and say that he/she resides at , and he/she is an officer of said municipal corporation; that he/she is duly authorized to execute said certificate on behalf of said municipal corporation, and that he/she signed his/her name thereto pursuant to such authority. Date: Notary Public Page 518 of 608 SCHEDULE A Scope of Services TOWN OF MAMARONECK(EMPLOYEES) Town of Mamaroneck(Employees)will receive the following services from the Department of Community Mental Health (DCMH) Employee Assistance Program: 1. Program consultation and design including technical assistance for development of policies and procedures. 2. Staff development services: a. Program facilitator(s)training for appropriate jurisdictions; b. Labor/Management orientation and training; c. Supervisory training d. Employee Orientations 3. Program Administration a) Data collection; b) Statistical analysis; c) Reporting services for labor and management, as required. 4. Program Maintenance: a) On-going training and education; b) Collection and dissemination of appropriate program data and material; c) On-going training and support for program facilitators; d) Appropriate corrective action for local programs, as required. Page 519 of 608 Schedule "A" (continued) TOWN OF MAMARONECK(EMPLOYEES) 5. Client Evaluation and Referral: Upon contact from a supervisor or a self-referred employee, the local Employee Assistance Program coordinator will contact the County Employee Assistance Program; a) County Employee Assistance Program staff will make an appointment for the employee and assign a counselor for the contact; b) The Counselor will interview the employee and complete appropriate assessment and referral services; c) County Employee Assistance Program staff will monitor the employee's progress in treatment; d) The counselor will provide appropriate follow-up to the local Employee Assistance Program coordinator or other designated supervisory staff. Page 520 of 608 SCHEDULE B Budget TOWN OF MAMARONECK(EMPLOYEES) Town of Mamaroneck(Employees) shall pay to the County a fee of$45 per employee per year for all five years. For the purpose of this Agreement, Town of Mamaroneck (Employees) represents that as of the date hereof, Town of Mamaroneck (Employees) has 128 full-time employees at a rate of$45 per employee for a total of$5,760.00 per year. The total amount for 2025 is prorated based upon the Effective Date of March 10, 2025 for a fee of$4,800.00. The fee for 2025 shall be due and payable upon execution of this Agreement by both parties. The total amount billed by Westchester County Department of Community Mental Health for years 2026 through 2029 shall be based on the head count supplied by Town of Mamaroneck (Employees) in December of the preceding year and shall be paid within fifteen (15) days of submission of an invoice by the Department. Page 521 of 608 SCHEDULE "C" STANDARD INSURANCE PROVISIONS 1. Prior to commencing work, and through the term of the Agreement, the Agency shall obtain at its own cost and expense the required insurance as delineated below from insurance companies licensed in the State of New York, carrying a Bests financial rating of A or better. Agency shall provide evidence of such insurance to the County of Westchester ("County"), either by providing a copy of policies and/or certificates as may be required and approved by the Director of Risk Management of the County ("Director"). The policies or certificates thereof shall provide that ten (10) days prior to cancellation or material change in the policy, notices of same shall be given to the Director by overnight mail or personal delivery for all of the following stated insurance policies. All notices shall name the Agency and identify the Agreement. If at any time any of the policies required herein shall be or become unsatisfactory to the County, as to form or substance, or if a company issuing any such policy shall be or become unsatisfactory to the Director, the Agency shall upon notice to that effect from the County, promptly obtain a new policy, and submit the policy or the certificate as requested by the Director to the Office of Risk Management of the County of Westchester for approval by the Director. Upon failure of the Agency to furnish, deliver and maintain such insurance, the Agreement, at the election of the County, may be declared suspended, discontinued or terminated. Failure of the Agency to take out, maintain, or the taking out or maintenance of any required insurance, shall not relieve the Agency from any liability under the Agreement, nor shall the insurance requirements be construed to conflict with or otherwise limit the contractual obligations of the Agency concerning indemnification. All property losses shall be made payable to the "County of Westchester" and adjusted with the appropriate County personnel. In the event that claims, for which the County may be liable, in excess of the insured amounts provided herein are filed by reason of the Agency's negligent acts or omissions under the Agreement or by virtue of the provisions of the labor law or other statute or any other reason, the amount of excess of such claims or any portion thereof, may be withheld from payment due or to become due the Agency until such time as the Agency shall furnish such additional security covering such claims in form satisfactory to the Director. In the event of any loss, if the Agency maintains broader coverage and/or higher limits than the minimums identified herein, the County shall be entitled to the broader coverage and/or higher limits maintained by the Agency. Any available insurance proceeds in excess of the specified minimum limits of insurance and coverage shall be available to the County. 2. The Agency shall provide proof of the following coverage (if additional coverage is required for a specific agreement, those requirements will be described in the Agreement): (a) Workers' Compensation and Employer's Liability. Certificate form C-105.2 or State Fund Insurance Company form U-26.3 is required for proof of compliance with the New York State Workers' Compensation Law. State Workers' Compensation Board form 2 Page 522 of 608 DB-120.1 is required for proof of compliance with the New York State Disability Benefits Law. Location of operation shall be "All locations in Westchester County, New York." Where an applicant claims to not be required to carry either a Workers' Compensation Policy or Disability Benefits Policy, or both, the employer must complete NYS form CE- 200, available to download at: http://www.wcb.ny.gov/ If the employer is self-insured for Worker's Compensation, he/she should present a certificate from the New York State Worker's Compensation Board evidencing that fact (Either SI-12, Certificate of Workers' Compensation Self-Insurance, or GSI-105.2, Certificate of Participation in Workers' Compensation Group Self-Insurance). (b) Commercial General Liability Insurance with a combined single limit of $1,000,000 (c.s.1) per occurrence and a $2,000,000 aggregate limit naming the "County of Westchester" as an additional insured on a primary and non-contributory basis. This insurance shall include the following coverages: (i) Premises - Operations. (ii) Broad Form Contractual. (iii) Independent Contractor and Sub-Contractor (iv) Products and Completed Operations. (c) Commercial Umbrella/Excess Insurance: $2,000,000 each Occurrence and Aggregate naming the"County of Westchester" as additional insured, written on a"follow the form" basis. NOTE: Additional insured status shall be provided by standard or other endorsement that extends coverage to the County for both on-going and completed operations. All Contracts involving the use of explosives, demolition and/or underground work shall provide proof that XCU is covered. (d) Automobile Liability Insurance with a minimum limit of liability per occurrence of $1,000,000 for bodily injury and a minimum limit of $100,000 per occurrence for property damage or a combined single limit of $1,000,000 unless otherwise indicated in the contract specifications. This insurance shall include for bodily injury and property damage the following coverages and name the "County of Westchester" as additional insured: (i) Owned automobiles. (ii) Hired automobiles. (iii) Non-owned automobiles. 3. All policies of the Agency shall be endorsed to contain the following clauses: (a) Insurers shall have no right to recovery or subrogation against the County (including its employees and other agents and agencies), it being the intention of the parties that the insurance policies so effected shall protect both parties and be primary coverage for any and all losses covered by the above-described insurance. 3 Page 523 of 608 (b) The clause "other insurance provisions" in a policy in which the County is named as an insured, shall not apply to the County. (c) The insurance companies issuing the policy or policies shall have no recourse against the County (including its agents and agencies as aforesaid) for payment of any premiums or for assessments under any form of policy. (d) Any and all deductibles in the above described insurance policies shall be assumed by and be for the account of, and at the sole risk of, the Agency. 4 Page 524 of 608 0 ul 1 rrl Town of Mamaroneck in # x Town Center FOUNDED 1661 i 740 West Boston Post Road, Mamaroneck, NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator Re: 2025 Operating Budget Amendments Date: April 2, 2025 Attached please find a memo from Town Comptroller, Tracy Yogman, regarding 2025 Operating Budget Amendments. Action Requested: Resolved that the Town Board hereby authorizes the Comptroller to make the necessary budget amendments, as presented. Page 525 of 608 u_r "v t; rn Town of Mamaroneck Comptroller, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 @townofmamaroneckNY.org Date: April 2, 2025 To: Meredith Robson, Town Administrator From: Tracy Yogman, Town Comptroller Subject: 2025 Operating Budget Amendments General: In compliance with the Budget Policy, the following 2025 operating budget amendments are recommended for approval. 1. NYSERDA GRANT (A12109) Grant funds received in 2024 to be spent in 2025 for the Towns submission for Silver Climate Smart Communities (CSC). A budget amendment is recommended below to carry over these funds to the 2025 budget. 2. Consulting- General Funds (A1221) A new consultant has been awarded a contract for assisting the Town with communications. A budget amendment is recommended below to transfer funds for the additional cost from contingency. 3. Consulting- Highway (DB5130) The fleet manager at the Highway garage recently retired. As part of the transition, he has agreed to assist on a part time basis to transition of all of the functions to the current fleet manager. These funds were in the 2025 budget for consulting. A budget amendment is recommended below to transfer the funds to the part time wage budget line. 4. Records Management Grant(A14102/B80102) The Local Government Records Management Improvement Fund (LGRMIF) grant that was awarded in 2024 in the amount of$74,999 was deferred to 2025 for spending. This grant will fund the scanning of records in the Engineering Depailulent(50%) and the Zoning Board (50%)for archiving. A budget amendment is recommended below to carry the grant budget lines forward to 2025. Page 526 of 608 Attachment/s: 2025 OPERATING BUDGET AMENDMENTS - April 2, 2025 Page 527 of 608 2025 OPERATING BUDGET AMENDMENTS GENERAL FUND (FUND A) 1 Revenue A12109-4035 Consulting Services- Climate Increase $ 10,000.00 Expense A12109-3097 NYSERDAFunding Increase 10,000.00 2 Expense A1221-4035 Consulting Services-PR Increase 10,500.00 Expense A1900-4050 Contingency Decrease (10,500.00) 3 Expense DB5130-1021 Hwy Garage-Part time Increase 8,000.00 Expense DB5130-4035 Consulting Services Decrease 8,000.00 4 Revenue B80102-3089 NYSED Rcds gmt Grant Revenue Increase 50,228.26 Revenue A14102-3089 NYSED Rcds gmt Grant Revenue Increase 24,770.74 Expense B80102-4113 NYSED Rcds gmt Grant Expense Increase 50,228.26 Expense A14102-4113 NYSED Rcds gmt Grant Expense Increase 24,770.74 Page 528 of 608 7 0 ul 1 rrl Town of Mamaroneck in # x Town Center FOUNDED 1661 i 740 West Boston Post Road, Mamaroneck, NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator Re: Proposed Local Law - "Reducing Speed Limit on Harrison Drive" Date: April 2, 2025 Attached please find a memo from Town Attorney, William Maker Jr., regarding the proposed local law "Reducing Speed Limit on Harrison Drive." Should the Board consider the law ready for public discussion, it may set a public hearing at the April 16th Town Board meeting. Action Requested: Resolved that the Town Board hereby sets a public meeting for the proposed local law "Reducing Speed Limit on Harrison Drive" at the April 16, 2025 Town Board meeting. Attachment/s: 2025-3-21-Mx and LL for Harrison Drive Page 529 of 608 a © Town of Mamaroneck rcj County of Westchester F4WN --PEL]7G61 • 740 West Boston Post Road, Mamaroneck,NY 10543-3353 COUNSEL TEL: 914/381-7815 FAX: 914/381-7809 WMakerJr@TownofMamaroneckNY.org MEMORANDUM To: Members of the Town Board Town Board meeting---April 2,2025 cc: Meredith S. Robson,Town Administrator Allison May, Town Clerk From: William Maker,Jr.,Attorney for the Town Subject: Changing the speed limit on Harrison Drive Date: March 7, 2025 I attach the proposed local law that the Town Board discussed at its March 19th work session. If the Town Board considers the proposed law ready for public discussion, it may set a public hearing at its April 2nd meeting for some future date, Page 530 of 608 Local Law No. -2025 This local law shall be known as the "Reducing Speed Limit on Harrison Drive" law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1-Purpose: The purpose of this law is to reduce the speed limit on Harrison Drive from 30 miles per hour to 25 miles per hour for two reasons. First, Harrison Drive is a winding street. It can be dangerous for motor vehicles to travel 30 miles per hour along Harrison Drive. Second, Harrison Drive continues into the Village of Larchmont. The Village has lowered the speed limit on Harrison Drive to twenty-five miles per hour. Reducing the speed limit in the unincorporated area to 25 miles per hour will create continuity and avoid confusion. Section 2-Amendment of a current section of the Mamaroneck Code: Section 219-4 of the Code of the Town of Mamaroneck hereby is repealed and the following substituted in its place: Page 531 of 608 §219-4 Speed limits. The maximum speed at which motor vehicles may proceed on or along any public highways shall be 30 miles per hour, except on or along those public highways or parts of public highways described below: Speed Limit Name of Public Highway (mph) Location Dillon Road 25 Entire length Fernwood Road 15 From 47 Fernwood Road to Weaver Street Forest Avenue 15 From Sheldrake Avenue north to the end of the road Harmon Drive 25 From Weaver Street to the next posted speed limit sign Harrison Drive 25 Entire length Hillcrest Avenue 10 Along the curve between Judson Street and ending where the road straightens Huguenot Drive 20 From North Chatsworth Avenue to the next posted speed limit Murray Avenue 25 Entire length except in the school zone where it is 20 mph Myrtle Boulevard 25 From North Chatsworth Avenue to Lakeside Drive Old White Plains Road 15 Along the curve north of Bruce Road and ending Where the road straightens Section 3—Sign(s) to be Erected and Painting to be Done: Where required. appropriate signs shall be erected on and/or above, and/or striping shall be painted on the surface of the streets indicating the speed limit for such street. Section 4—Severability: Should any provision of this Local Law be declared invalid or unconstitutional by any court of competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any other provisions of this Local Law, which may be implemented without the invalid or unconstitutional provisions. Section 5—Effective Date: This Local Law shall become effective upon filing with the Secretary of State. Vehicle&Traffic Chapter/March 21,2025 2 Page 532 of 608 c m Town of Mamaroneck Town Center FOUNDED 1661 740 West Boston Post Road, Mamaroneck,NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator Re: Updated EV Charging Station Proposals - NYPA DCFC Level II Site & Revised Level II Charging Stations for Westchester County Municipal Infrastructure Improvement Initiative ("MI3") Date: April 2, 2025 Attached is a memo from Town Engineer, Rob Wasp, providing an update on the potential installation of electric vehicle (EV) charging stations in Town Parking Lot D and the Lot A Extension. Should the Board wish to pursue this project, I offer the following resolution for consideration. Action Requested: Resolved that the Town Board hereby authorizes the Host Site agreement and further authorizes the Town Administrator to execute the agreement, annual extensions, and any related documents necessary to carry out its implementation. Page 533 of 608 v vt; n Town of Mamaroneck Town Clerk, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 rwasp@townofm am aroneckNY.org Date: April 2, 2025 To: Meredith Robson, Town Administrator From: Robert P. Wasp, Town Engineer CC: Allison MayTown Clerk Subject: Updated EV Charging Station Proposals -NYPA DCFC Level II Site & Revised Level II Charging Stations for Westchester County Municipal Infrastructure Improvement Initiative ("MI3") General: Town applications were previously submitted to Westchester County in January 2024 for the installation of new public Level II EV Charging Stations in Town Parking Lot D and the Lot A Extension. A total of(4) charging ports were proposed to be added at each site. These two sites had been evaluated under the County's Municipal Infrastructure Improvement Initiative ("MI3") program and were determined to require no out-of-pocket cost to the Town after incentives from ConEdison and County funding were applied towards the construction costs. Changes in the federal rebate program for EV charging equipment necessitated new chargers to be specified under the County MI3 program. The new equipment manufactured by Chargepoint provides higher amperage output Level II unit that qualify for the federal rebate. The Town's consultant, INF Associates, has updated their project proposals based upon the re-evaluated costs of new equipment and escalation for 2025 installation. The revised proposals identify that the Town will still avoid out-of-pocket costs for the proposed installation at the original planned locations. Separate from The Town's application through the Westchester County MI3 program, New York Power Authority (NYPA) has identified Town Parking Lot D as potentially feasible site for installation of a new DCFC (Level III, rapid charging) facility. DCFC rapid chargers drastically reduce the required charge time for electric vehicles to under one hour. Under the Electrify America program, NYPA fully funds and operates the installation of DCFC sites that are leased from the property owner. Example of typical NYPA lease terms are attached to this agenda item. All design, construction and ongoing operation costs for the Facility are the responsibility of NYPA under the program. Additional literature regarding the NYPA program is attached to this agenda item. Confirmation of ConEdison's ability to supply electrical service to DCFC facilities is a critical milestone for the feasibility of the installation. NYPA has submitted their request to ConEdison and Page 534 of 608 expects to receive confirmation of their service ability to serve within the next 30-60 days. The Town should review and confirm the potential charging station locations during this time so that the final approved installations can be given direction to move forward. Please refer to attached charging station location maps "S-1" and "S-2" as prepared by the Engineering Depailiuent. The maps show the original approved Level II sites submitted to the County MI3 program as well as the NYPA DCFC and new 2025 alternate locations evaluated for the Level II chargers. Detailed layout for potential EV charging equipment in Town parking Lots D & B is shown on map "S-2". Installation of a new above ground transformer and switchgear would be required to power the potential DCFC facility. NYPA has confirmed the approximate size of this equipment that is shown to scale on map "S-2". Placement of these components is proposed on the grass lawn immediately adjoining the south edge of Lot "D". New landscape screening measured can be installed by NYPA surrounding the equipment subject to ConEdison's requirement to maintain access to the transformer. Please refer to the attached renderings provided by NYPA for visual depiction of typical equipment. Placement of the NYPA DCFC site will require the relocation of the original contemplated Level II charging site intended for Lot D. The adjoining outdoor parking spaces in Town Lot B have been identified by INF as a potentially suitable alternative. Integration of mixed charging equipment (Level II and Level III) at one location has been recommended to accommodate EV drivers with different charging needs. INF Associates has indicated that no out-of-pocket costs are anticipated for the Town if the new Level II site is adjusted to this location. It should be noted that relocation of the equipment to any other potential sites would require review of necessary improvements and associated costs by INF Associates if the Board wishes to explore such options. Please feel free to contact me with any questions. Attachment/s: S-1 EV CHARGER LOCATION MAP03122025 S-2_EV CHARGER LOCATION MAP03122025 NYPA Electrify America Brochure TBD_NYPA_175 Myrtle Blvd Larchmont_Site_Plan R3 early shrub growth pic 2 NYPA SITE LICENSE TERM SHEET NYPA Host Site Agreement Town of Mamaroneck Municipal Lot 3.19.25 EVSE ChargePoint Proposal_Mamaroneck Lot D rev.1 Page 535 of 608 Z r E z N .0 Z_ o QO �Nrmw rzJzro Nmzm�>Jo��z�.,orQ�Nm=�OrZZmZ�oz�zzQd�V ` Q5 w ZZZN `J\ W� o 12 r"'l I Yw QwZQ E d . Cm Q �wOn , ,IT:, O ` 6 up a.o=1 \ o � �=mvQ � 'W y OoV a �J�w \ rL � , zr % -a 'zo� z �\ `, ? 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Site Host("SH") Property Address ("Property") Licensee("NYPA") New York Power Authority Permitted Use The Premises will be used for the installation, operation, maintenance, repair and replacement of an EV charging station and related infrastructure. Customers shall have access to the Premises 24 hours per day, 365 days per year to the public Number of Electric Vehicle Minimum of four(4)DCFCs Charging Spaces to be created License Term Ten (10)years from the date the charging station is operational and open to the public Option to Extend Two (2)options to renew the term for a period of five (5)years Maintenance Fee At site commencement,NYPA will pay the maintenance fee on an annual basis upon invoice from SH Preliminary Site Prior to execution of the SLA,NYPA will prepare a site plan for review and approval Plan/Sample Designs by the SH,which will be attached to the SLA as Exhibit A. Site Plan Development and Post execution, SH will provide approval through written communication of plans and Permitting Period specification, including exact locations. NYPA will not commence such construction without approval. Electrical Service As a condition of NYPA's willingness to install a Charging Station at the Property, NYPA will, at its sole cost and expense, coordinate with the appropriate electrical utility provider and local building department for the installation of a new transformer at the Property, ensuring separately metered electrical service which NYPA will be obligated to pay for directly to the utility provider. SH will execute any utility easement necessary to permit the installation of a new transformer at the Property. Signage SH will approve signage to be professionally prepared, installed and maintained by NYPA SH Cooperation Plan approvals,permit applications and approvals;utility easement Delivery of Possession Upon receipt of permits and easements necessary for the installation of the Charging Station Maintenance of the NYPA will responsible for the maintenance, repair and/or replacement of any Charging Station improvements installed by or on behalf of NYPA at the Property, including the power cabinets, switchgear, and dispensers. Maintenance of the SH will be responsible to maintain the common areas of the Property, such as, debris, Property and garbage collection and removal, grounds maintenance, striping, and snow removal. SH will coordinate any parking lot maintenance with NYPA. Confidentiality SH and NYPA will not use either Party's name, trademark or logo without other Party's written consent. Page 549 of 608 Sample Designs Page 550 of 608 HOST SITE AGREEMENT This Host Agreement("Agreement")is effective as of (the"Effective Date") by and between the New York Power Authority, a corporate municipal instrumentality of the State of New York with an office located at 123 Main Street, White Plains, New York 10601 (the "Authority") and Town of Mamaroneck with offices located at 740 West Boston Post Rd, Mamaroneck,NY 10543 ("Host Site Owner"). WHEREAS, the Authority is permitted pursuant to Section 1005(9-a) of the New York Public Authorities Law, to construct,install, lease, operate and maintain electric vehicle charging stations throughout the state for use by the public; and WHEREAS, the Host Site Owner acknowledges the value of installing electric vehicle charging stations on its premises (described more accurately in Section 2, below), and desires to grant access and use of a portion of the premises to the Authority pursuant to the terms set forth herein; NOW THEREFORE,the Authority and the Host Site Owner(sometimes referred to herein collectively as the "Parties" and individually as a "Party"), in consideration of the above and for other good and valuable consideration, the receipt and legal sufficiency of which is hereby acknowledged, the Parties agree as follows: 1. DEFINITIONS: For the purposes of this Agreement the terms listed below shall have the following definitions: "Charging Station(s)" shall mean DCFC 150 kilowatt electric charging station to charge electric vehicles, and encompasses all requisite Trade Fixtures and ancillary equipment related thereto, but does not include Infrastructure. "Charging Station Hub" shall mean a bank or set of more than one Charging Stations sharing the same Infrastructure (as defined below). "Commencement Date" shall have the meaning attributed to it in Section 5. "Data" shall have the meaning attributed to it in Section 22. "Event of Default" shall have the meaning attributed to it in Section 15. "Hazardous Material" shall mean any petroleum, petroleum products or byproducts, and all other regulated hydrocarbons (including without limitation, petrochemicals and crude oil), or any fraction thereof, coal ash, radon gas, asbestos, asbestos-containing material, urea formaldehyde, polychlorinated biphenyls, chlorofluorocarbons, and other ozone-depleting substances; and any chemical, material, substance, product or waste (including thermal discharges and hazardous waste)that is prohibited, limited, or regulated by or pursuant to any environmental laws, this includes waste PCBs (as defined by the United States Environmental Protection Agency ("USEPA") in 40 CFR Part 761) and hazardous waste (as defined by the USEPA in 40 CFR Part 261 and the NYS DEC in 6 NYCRR Part 371)as well as other material Page 1 of 26 Host Site Agreement(Rev3; 11/2019) Page 551 of 608 regulated for purposes of release, reuse, disposal, or recycling (e.g. CFCs, ethylene glycol, mercury, oil, asbestos). "Host Site" shall have the meaning attributed to it in Section 2. "Infrastructure" shall mean the permanent improvements to the premises that serve the Charging Stations or Charging Station Hub, including but not limited to, the power supply, utility connections, concrete pads, and the conduit and wiring that run to the Trade Fixtures. "Initial Term" shall have the meaning attributed to it in Section 14. "Possession Date" shall have the meaning attributed to it in Section 5. "Property" shall have the meaning attributed to it in Section 2. "Renewal Term" shall have the meaning attributed to in Section 14. "Term" shall have the meaning attributed to in Section 14. "Trade Fixtures" shall mean the components that comprise the Charging Station including, without limitation, the charger cabinets, charge posts, switchgear, signage, and an energy storage system. Trade Fixtures may also include canopies and lighting systems that exclusively serve the Charging Station(s). 2. HOST SITE: (i) The Host Site Owner hereby grants to the Authority,its designated representative(s) and their suppliers and subcontractors, unlimited and unrestricted access to construct and maintain the infrastructure described in Exhibit B, attached hereto, in accordance with the site design plan depicted in Exhibit A, including up to ten(10) parking spaces (the "Host Site") and such other space as may be required for installation of the Charging Stations (or Charging Station Hub), Infrastructure, Trade Fixtures and appurtenant equipment on the property commonly known as Town of Mamaroneck Municipal Lot(the "Property"). (ii) The Host Site Owner will not place any additional electric vehicle charging equipment on the Property without obtaining the Authority's prior written approval, which will not be unreasonably withheld. The Host Site Owner will provide the Authority with at least sixty (60) days prior written notice before installing any additional electric vehicle charging equipment on the Property. The Host Site Owner will provide the Authority with all necessary information to permit Authority to determine whether the proposed additional electric vehicle charging equipment will interrupt or adversely affect the use of the Charging Station (or Charging Station Hub). A determination that the additional electronic vehicle charging equipment will interrupt or adversely affect the use of the Charging Station(or Charging Station Hub) constitutes a valid basis for withholding consent. Page 2 of 26 Host Site Agreement(Rev3; 11/2019) Page 552 of 608 (iii) The Host Site Owner acknowledges they have ownership and control of the property 3. CONSTRUCTION OF CHARGING STATIONS: (i) A total of 4 parking spaces shall be outfitted with one Charging Station per parking space and (1) additional parking spot will be marked for ADA accessibility. Upon securing access to the Host Site and obtaining any required approvals from the servicing electric utility, the Authority will, at its cost and expense, construct or install the Charging Station (or Charging Station Hub), Infrastructure, any additional Trade Fixtures, ancillary equipment and related improvements as described in Exhibit B, attached hereto, in accordance with the site design plan depicted in Exhibit A, attached hereto. The Authority will not commence such construction unless or until the plans and specifications, including exact locations,have been approved by the Host Site Owner, which approval may be by e-mail communication and shall not be unreasonably withheld, conditioned or delayed. All such construction and improvements shall at all times comply with applicable laws, codes and ordinances and shall be installed, maintained and replaced at the Authority's cost and expense, as described herein. (ii) This Agreement may be terminated without any liability on the part of the Authority in the event that: a. the Host Site Owner delays the approval of the plans and specifications as required in section 3(i) beyond a period of fifteen (15) days after written notice from the Authority; or b. the Authority cannot secure the required approvals to construct,own,operate and/or maintain the Charging Stations; or c. environmental or other site-related factors adversely affect the Authority's return on investment in the Charging Stations; or d. the Authority cannot obtain an economically viable interconnection with the local utility services as required to operate the Charging Stations and appurtenant equipment contemplated by this Agreement. 4. ACCESS DATE: The first date where the Authority may enter the Host Site and Property to begin their work pursuant to this Agreement is in accordance with the Effective Date (the "Access Date"). 5. COMMENCEMENT DATE: The date that the Charging Station(s) open to the public (the "Commencement Date") shall be within six(6)months following the completion of all external permitting, utility or other requirements necessary to commence construction of the Charging Station (or Charging Station Hub). The Authority will deliver written notice to the Host Site Page 3 of 26 Host Site Agreement(Rev3; 11/2019) Page 553 of 608 Owner promptly following the Commencement Date to confirm such date for recordkeeping purposes. 6. DELIVERABLES: (i) Maintenance. The Charging Station (or Charging Station Hub), Infrastructure, any additional Trade Fixtures, will be owned, operated and maintained by the Authority. Notwithstanding the foregoing, the Host Site Owner's normal responsibility to maintain the common areas of the Property shall also apply to the Host Site, such as debris and garbage collection and removal, grounds maintenance and snow removal. The Host Site Owner agrees to coordinate any parking lot maintenance with the Authority to ensure that Charging Station(s) remain(s) available to electric vehicle owners. The Authority may, in its discretion and at its cost, install security cameras and other equipment to monitor the Host Site remotely. (ii) Utilities. All utility services provided or used to operate and maintain the Charging Stations and related Trade Fixtures, if any, in or at the Host Site during the Term of the Agreement shall be separately metered and paid for by the Authority. The Host Site Owner shall not be responsible for any damages suffered by the Authority in connection with the quality, quantity or interruption of utility service,unless the cause of the disruption or damage was due to the Host Site Owner's negligence or willful misconduct. (iii) Training. The Authority will provide initial training to Host Site Owner's personnel for the operation of the Charging Stations,related Trade Fixtures and ancillary equipment. (iv) Contractors and Subcontractors. The Authority may in its sole discretion use a contractors or subcontractors of its choosing to perform its obligations under this Agreement. (v) Licenses. All licenses,permits or approvals in relation to the installation and operation of the Charging Station (or Charging Station Hub), Infrastructure, any additional Trade Fixtures, ancillary equipment and related improvements shall be obtained by the Authority. 7. COMPENSATION TO HOST SITE OWNER (i) In addition to the recognized value of siting the Charging Stations on the Host Site, the Authority will pay Host Site Owner the lump sum amount, in accordance with Exhibit E,for each full calendar year that the Charging Station(s)(or Charging Station Hub), Infrastructure, any additional Trade Fixtures, ancillary equipment and related improvements are maintained on the Host Site (the "Maintenance Fee"). (ii) Host Site Owner agrees that the Maintenance Fee is a reasonable amount that fairly offsets the additional cost and expense that the Host Site Owner may incur to provide the services set forth in Section 6, above, relative to the maintenance and monitoring of the Host Site, any additional insurance costs and related administrative costs to comply with the Host Site Owner's general obligations set forth in this Agreement. Page 4 of 26 Host Site Agreement(Rev3; 11/2019) Page 554 of 608 The Maintenance Fee is payable in advance by the Authority on an annual basis upon receipt of a proper invoice from Host Site Owner. Invoices shall be submitted by Host Site Owner and in accordance with the Authority's invoicing instructions that will be included on a separate purchase order issued upon execution of this Agreement. All payment obligations by the Authority are subject to attached Prompt Payment Policy (attached as Exhibit D). 8. HOST SITE OWNER REPRESENTS AND COVENANTS: (i) The Host Site Owner represents that it is the owner of the Property and that this Agreement does not violate any agreement,lease or other commitment of the Host Site Owner. (ii) The Host Site Owner is duly incorporated or organized, validly existing and in good standing under the laws of the jurisdiction of its organization and has all requisite corporate power and authority to carry out its obligation under this Agreement. (iii) The execution, delivery and performance by the Host Site Owner of this Agreement and each of the transactions contemplated hereby have been duly and validly authorized by the Host Site Owner and no other act or proceeding on the part of the Host Site Owner is necessary to authorize the execution, delivery or performance by the Host Site Owner of this Agreement or the consummation of any of the transactions contemplated hereby. This Agreement has been duly executed and delivered by the Host Site Owner and this Agreement constitutes, upon execution and delivery by the Host Site Owner,the valid and binding obligation of the Host Site Owner, enforceable against the Host Site Owner in accordance with its terms, subject only to the effect, if any, of applicable bankruptcy and similar laws affecting the rights of creditors generally and rules of law governing specific performance, injunctive relief and other equitable remedies. (iv) The Host Site Owner shall not take any action that would impair or interrupt the use of the Host Site or Charging Station(s), Infrastructure, any related Trade Fixtures, ancillary equipment and related improvements and agrees to use commercially reasonable efforts to protect against the misuse of the Charging Station(s) and ensure that parking spaces remain accessible and available to the owners of electric vehicles. (v) The Host Site Owner shall provide the Authority, its employees, agents and/or contractors safe,proper and timely access to the Property and the Host Site as necessary to install, operate and maintain the Charging Station(s), Infrastructure, any additional Trade Fixtures, ancillary equipment and related improvements. The Host Site Owner shall also permit the Authority to temporarily close down the parking area both surrounding and encompassing the Charging Station(s), Infrastructure, any additional Trade Fixtures, ancillary equipment and related improvements as necessary to carry out maintenance or repairs. (vi) The Host Site Owner must promptly notify the Authority of any site-specific construction, safety, technical or other requirements and restrictions related to its Host Site that might impact construction and installation of the Charging Station(s), Page 5 of 26 Host Site Agreement(Rev3; 11/2019) Page 555 of 608 Infrastructure, any additional Trade Fixtures, ancillary equipment and related improvements prior to the preparation of plans and specifications. The Host Site Owner's approval of the plans and specifications shall be deemed a representation that no such site-specific requirements are known (or should be known)to exist. (vii) The Host Site Owner shall provide the utility company,proper and timely access to the Property and/or Host Site as necessary to install a dedicated metering device to serve the Charging Station(s) and any additional Trade Fixtures. (viii) The Host Site Owner shall cooperate with the Authority and provide reasonable and customary resources to support the construction, installation and operation of the Charging Station(s), Infrastructure, any additional Trade Fixtures, ancillary equipment and related improvements during the Term of this Agreement. (ix) The Host Site Owner shall use commercially reasonable efforts to observe the operation of the Charging Stations and promptly notify the Authority if it observes, is notified or, or obtains actual knowledge of (i) any malfunctions of the Charging Stations (or Charging Station Hub), Infrastructure, any additional Trade Fixtures, ancillary equipment and related improvements, including but not limited to operational issues, abnormalities and damage; or (ii) (x) the impairment or misuse of the Host Site, Charging Station(s), Infrastructure, related Trade Fixtures, ancillary equipment or related improvements (by way of example, gas fueled vehicles intentional blocking access to the charging stations by electric vehicles known as "ICEing"); (xi) The Host Site Owner shall permit the Authority to install use-related controls including but not limited to signage, additional lighting and pavement markings to the Host Site. (xii) The Host Site Owner shall provide the Authority with all documents, including without limitation,plans,drawings, specifications,details and other information concerning the Host Site, as reasonably required by the Authority in connection with the installation and operation of the Charging Stations, Trade Fixtures, Infrastructure and related improvements. (xiii) No marketing, publicity, promotion or advertising regarding this Agreement will be issued by the Host Site without the Authority's prior approval, and, if applicable, also with the prior written approval from the Authority's customer where the Work will be or is being performed. Any responses to but not limited to, news media inquiries, letters, speeches, news and/or press releases, articles for publication related to this Agreement, will be coordinated with the Authority for review and approval prior to release. 9. OWNERSHIP: The Charging Station(s), Infrastructure, and any related Trade Fixtures, ancillary equipment and all related intellectual property shall remain the property of the Authority. At the fifth Commencement anniversary the Host Site Owner shall have the option to purchase the Charging Station and related Trade Fixtures from the Authority pursuant to the Page 6 of 26 Host Site Agreement(Rev3; 11/2019) Page 556 of 608 Depreciation Schedule annexed as Exhibit C. The Host Site Owner shall submit a request to transfer ownership to the Authority no less than ninety (90) days before the fifth Commencement anniversary. The Authority shall reserve the right to maintain ownership, at which time the option to transfer ownership may be requested by the Host Site Owner again at the end of the tenth anniversary.At any time during the duration of the agreement the Authority may provide an option to transfer ownership to the Host Site Owner. Upon transfer of ownership, the Charging Station(s) and related Trade Fixtures, including all underground Infrastructure, including all curbs and other permanent improvements, "as is" will be the property of the Host Site Owner. 10. USE: The Authority shall have the right to use, access and occupy the Host Site during the Term of this Agreement with respect to the Charging Station(s), Infrastructure, and any related Trade Fixtures, and for incidental purposes,including installation of telecommunication infrastructure, generating photovoltaic electricity and operating an energy storage system. All use of the Host Site by the Authority shall comply with applicable codes, laws, and ordinances. 11. PAYMENT FOR CHARGING SERVICES: The Host Site Owner shall have no right to request or accept payment in connection with use of the Charging Station(s). 12. CURTAILMENT OF CHARGING STATIONS: The Authority shall have the right to remotely control the Charging Station(s) in order to respond to grid conditions, including the curtailment of the total power output of the Charging Station(s) and any related Trade Fixtures during periods of peak demand. 13. HOST SITE OWNER COSTS: The Host Site Owner shall pay all costs associated with: (i) maintenance of the Host Site; (ii) disposal of Hazardous Materials in accordance with Section 24 14. TERM: The initial term of the Agreement shall expire ten (10)years from the Commencement Date(the"Initial Term"). The Authority shall have the option to renew or extend the term of this Agreement for two(2) additional terms of five(5)years each(the"Renewal Term" and together with the Initial Term, the "Term"). Following the Renewal Term, any further renewals will be subject to mutual agreement between the Authority and the Host Site Owner. To extend the Term, the Authority shall deliver written notice of such extension to Host Site Owner no later than thirty (30) days prior to the expiration of the Term. In the event of a sale or transfer of the Property or Host Site by Host Site Owner while this Agreement is in effect,the Host Site Owner shall ensure that the Authority's rights and remedies under this Agreement are conveyed with the Property or Host Site. 15. DESTRUCTION: Any total destruction of the Host Site shall, at the Host Site Owner's or the Authority's written election, within thirty (30) days of such destruction, terminate this Agreement. 16. DEFAULT: Each of the following shall constitute an"Event of Default" under this Agreement: Page 7 of 26 Host Site Agreement(Rev3; 11/2019) Page 557 of 608 (i) the failure by Host Site Owner to perform or observe any material term or condition of this Agreement and such failure continues for a period of thirty (30) days after receipt of written notice thereof,provided however, that if the nature of such default is such that the same cannot reasonably be cured within said thirty (30) day period, then Host Site Owner shall have such additional time as is reasonably required to cure such failure provided the Host Site Owner commences to cure such failure within such thirty (30) day period and proceeds to cure such failure with diligence and continuity; or (ii) the appointment of a receiver or trustee to take possession of all or substantially all of the assets of the Host Site Owner located at the Host Site if possession is not restored to the Host Site Owner within sixty (60) days; or a general assignment by the Host Site Owner for the benefit of creditors; or any action or proceeding commenced by or against the Host Site Owner under any insolvency or bankruptcy act, or under any other statute or regulation having as its purpose the protection of creditors and in the case of involuntary actions filed against the Host Site Owner the same are not discharged within sixty (60) days after the date of commencement. 17. TERMINATION: (i) Unless otherwise provided in this Agreement, the Authority may terminate this Agreement at any time upon thirty (30) days' prior written notice to the Host Site Owner. (ii) This Agreement may be terminated during the Term by the Authority upon the occurrence of an Event of Default. (iii) Upon expiration or termination of this Agreement for any reason, the Charging Station(s) and related Trade Fixtures will be promptly removed by the Authority. The Host Site Owner shall have the option to purchase the Charging Station(s) and related Trade Fixtures from the Authority on mutually agreed terms and in accordance with applicable law, rules and regulations governing the Authority's disposition of property. All underground Infrastructure, including all curbs and other permanent improvements to the Host Site, shall remain in"as is" condition at the time of termination. (iv) Upon termination of this Agreement as a result of an Event of Default, or if the Host Site Owner otherwise materially breaches this Agreement and such breach results in the early termination of this Agreement, then the Host Site Owner shall pay the Authority an early termination fee equal to the unamortized costs to construct the Charging Stations (including the costs of Trade Fixtures, Infrastructure and related improvements), calculated as of the early termination date based on straight-line depreciation over a ten (10) year period as reflected on the Depreciation Schedule annexed as Exhibit C. 18. INDEMNIFICATION AND LIMITATION OF LIABILITY To the extent permitted by law, each Party agrees to indemnify and hold the other Party from and against loss, damage, liability or expense (including without limitation, judgments, Page 8 of 26 Host Site Agreement(Rev3; 11/2019) Page 558 of 608 attorney's fees, and court costs) incurred as a result of injury to or death of any person or on account of damage to property, or any other claim arising out of, in connection with, or as a consequence of, the indemnifying Party's gross negligence or willful misconduct with respect to the utilization of the Host Site. IN NO EVENT SHALL EITHER PARTY BE LIABLE TO THE OTHER PARTY INDIRECT,INCIDENTAL, CONSEQUENTIAL, SPECIAL,PUNITIVE OR EXEMPLARY DAMAGES,EVEN IF A PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES ARISING FROM ANY PROVISION OF THIS AGREEMENT, AND EACH PARTY HEREBY WAIVES ANY CLAIM WITH REGARD TO SUCH INDIRECT, INCIDENTAL, CONSEQUENTIAL, SPECIAL, PUNITIVE AND EXEMPLARY DAMAGES PROVIDED, HOWEVER, THAT THIS LIMITATION SHALL NOT APPLY TO CLAIMS ARISING OUT OF EITHER PARTY'S GROSS NEGLIGENCE OR WILLFUL MISCONDUCT. IN NO EVENT SHALL THE AUTHORITY'S TOTAL LIABILITY (WHETHER IN CONTRACT, TORT OR OTHERWISE) FOR ALL CLAIMS UNDER THIS AGREEMENT EXCEED ONE HUNDRED THOUSAND DOLLARS ($100,000). 19.ASSIGNMENT: (i) The Host Site Owner shall not assign this Agreement voluntarily or by operation of law,or any right hereunder,without the prior written consent of the Authority;provided that the foregoing prohibition shall not limit the Host Site Owner's ability to transfer this Agreement to a company that is controlled by,controls,or is under common control with the Host Site Owner. Any assignment by Host Site Owner in violation of this provision shall be void. (ii) The Authority's right and remedies under this Agreement may be assigned and reassigned in whole or in part to one or more assignees without the necessity of obtaining the consent of the Host Site Owner; provided, however, that no such assignment shall be effective and binding on the Host Site Owner unless and until the Host Site Owner shall have received notice of the assignment disclosing the name and address of the assignee. The Host Site Owner agrees to execute all documents, including acknowledgements of assignment or financing statements, which may be reasonably requested by the Authority or its assignee to protect their interest in the Charging Station(s), Infrastructure, any additional Trade Fixtures, and ancillary equipment and in this Agreement. 20.ALTERATIONS: Excepting the items of Exhibit B,the Authority shall not make or permit to be made any alterations, changes in or additions to the Host Site without the prior written consent of the Host Site Owner, which shall not be unreasonably withheld, conditioned or delayed. 21. SIGNAGE: The Authority's signage to be installed at the Host Site is represented in Exhibit B. Any material revisions or additions to the signage depicted in Exhibit B shall be subject to the Host Site Owner's approval, which shall not be unreasonably withheld, conditioned or Page 9 of 26 Host Site Agreement(Rev3; 11/2019) Page 559 of 608 delayed. All such signage shall be professionally prepared, installed and maintained at the Authority's expense. 22. ACCESS TO INFORMATION. The Host Site Owner acknowledges that the Authority will be collecting Charging Station usage data, including charge event information ("Data"), such as when a charge event occurs, energy transferred during the charge event, duration of the plug-in event, and duration of the charging period. The Host Site Owner acknowledges that the Data may be used by the Authority for reasonable purposes, including, without limitation, analyzing usage and charging patterns, the effectiveness of infrastructure put in place to meet the needs of drivers of electric vehicles, and the efficacy of the Project. 23. INSURANCE: (i) Host Site Owner agrees to obtain and maintain at its expense a policy or policies of: (a) commercial general liability insurance with coverage to include bodily injury or death,personal injury, and property damage with per occurrence limits of at least $6,000,000, which may be met via umbrella coverage. (b) automobile liability insurance with a per accident combined single limit of not less than $1,000,000. Host Site Owner shall deliver to the Authority a certificate evidencing such insurance upon the execution of this Agreement and from time to time thereafter as such policy is renewed. The New York Power Authority and the State of New York must be named and scheduled as additional insureds to the Host Site Owner's policy and Waiver of Subrogation endorsement. Host Site Owner will also carry worker's compensation insurance in accordance with state and federal law. Under Sections 57 & 220 Subd. 8 of the New York State Workers' Compensation Law, it is required that Vendors/Contractors doing business with a Municipal or State entity evidence proof of workers' compensation coverage on approved forms, as listed below: 1. If coverage is with a private insurance carrier, the entity must provide evidence of coverage on a completed C 105.2 form. The C 105.2 form is supplied and completed by the insurance carrier or its authorized agent. 2. If coverage is with the State Insurance Fund, the entity must provide a completed U-26.3 form provided by the Fund. 3. If the business entity has been approved by the Workers' Compensation Board's Office of Self Insurance as a qualified self-insurer, a completed SI-12 4. Or Form CE-200, Certificate of Attestation of Exemption, if the business is not required to carry NYS specific Workers' compensation insurance. (ii) The Authority agrees to obtain and maintain at its expense a policy or policies of: (a) commercial general liability insurance with coverage to include bodily injury or death,personal injury, and property damage with per occurrence limits of at least $6,000,000, which may be met via umbrella coverage. (b) automobile liability insurance with a per accident combined single limit of not less than $1,000,000. (c) workers compensation insurance with statutory coverage and limits, (d) any additional insurance coverage(s)not specifically listed above but otherwise required by applicable law,rule, or Page 10 of 26 Host Site Agreement(Rev3; 11/2019) Page 560 of 608 regulation as same may pertain to the Charging Station(s) or Charging Station Hub. The Host Site Owner must be named and scheduled as additional insureds to the New York Power Authority's policy and Waiver of Subrogation endorsement. The Authority may, at its option, elect to self-insure any and all the coverages herein. (iii) Both Parties insurances shall provide that coverage thereunder shall not lapse or be terminated without at least(30) days prior written notice. Each policy obtained hereunder shall be written with one or more carriers that have and maintain a minimum A.M. Best rating of A- and VIII or better and are licensed to write insurance in the state wherein the site is located. 24. ENVIRONMENTAL MATTERS AND HAZARDOUS MATERIALS (i) To the best of Host Site Owner's knowledge, the Host Site are free of environmental contamination and Hazardous Material. The Authority shall have no liability for any environmental contamination unless caused by the Authority, its agents, employees or contractors. During the Term, the Host Site Owner is responsible, at its sole cost and expense, for remediating any contamination on the Host Site,including the disposal of any contaminated materials that may result from the construction of the Charging Stations and any excavated contaminated soil that needs to be properly disposed of. The Authority shall have no liability for diminution in value of the Property as it relates to environmental contamination. (ii) The Host Site Owner acknowledges that it is, and remains the generator of, and holds title to, any Hazardous Materials at the Host Site. In the event of a release of Hazardous Materials during construction of the Charging Stations, Host Site Owner shall, in accordance with applicable law and regulations, be responsible for all cost and obligations with respect to the discovery,reporting,handling, and disposal applicable to the Hazardous Materials to the extent that such disposal is required by applicable law or regulations. Notwithstanding, the Site Host Owner's obligations with respect to Hazardous Materials set forth above, the Authority may be obligated to report the discovery to the applicable regulatory agency having jurisdiction over the Host Site. All Hazardous Materials shall be handled, transported and disposed of in accordance with applicable local, state and federal laws and regulations. (iii) In addition, to the extent permitted by law, the Host Site Owner shall, at its sole cost and expense, indemnify, defend and hold harmless the Authority and the State of New York against any loss, liability (including, without limitation, judgments, attorney's fees, court costs,penalties or fines), or expenses of any type (including,but not limited to,required corrective actions)which the Authority or the State of New York incurs because of injury to, or death of any person, or on account of damage to property, or any other claim arising out of, in connection with, or as a consequence of any cleanup costs associated with any site where Hazardous Materials are disposed of or come to be situated traceable to such Hazardous Materials including, but not limited to, response and remedial costs. Page 11 of 26 Host Site Agreement(Rev3; 11/2019) Page 561 of 608 (iv) Except to the extent of any gross negligence,willful misconduct or breach of this Agreement on the part of the other Party, each Party hereby agrees to indemnify, hold harmless and defend the other Party, its managers, members, agents and representatives from all liability, damages, loss, costs and obligations, including, court costs and attorney's fees, on account of or arising out of or alleged to have arisen out of any claim of any third party directly related to environmental contamination arising out of the installation or operation of the Charging Station(s), Infrastructure, any additional Trade Fixtures, ancillary equipment or related improvements. 25. CONFIDENTIALITY AND PUBLICITY: Neither Party will use the other Parry's name, trademark or logo without such other Party's prior written consent. 26. NOTICES: All notices or demands shall be in writing and shall be deemed duly served or given only if delivered by prepaid(i)U.S.Mail,certified or registered,return receipt requested, or (ii) reputable, overnight courier service (such as UPS or FedEx) to the addresses of the respective Parties as specified below.The Host Site Owner and the Authority may change their respective addresses for notices by giving notice of such new address in accordance with the provisions of this paragraph. Host Site Owner's Address for Notices: Authority's Address for Notices: Address: 740 W Boston Post Rd, NEW YORK POWER AUTHORITY 123 Main Street Mamaroneck,NY 10543 White Plains,NY 10301 Attention: Debra Hopke Attention: Meredith S.Robson Phone: 914-390-8003 Town Administrator Email: Debra.Hopke@nypa.gov Phone: 914-381-7810 NEW YORK POWER AUTHORITY Email: mrobson@townofmamaronecicny.gov 123 Main Street White Plains,NY 10301 Attention: John Markowitz Phone: (914) 390-8209 Email:john.markowitz@nypa.gov NEW YORK POWER AUTHORITY 123 Main Street White Plains,NY 10301 Attention: Andrew Pelletier Phone: 518-433-6730 Email: Andrew.Pelletier@nypa.gov 27. BROKERS: The Host Site Owner and the Authority represent to each other that each has dealt with no broker and each hereby agrees to indemnify and hold the other harmless from any claims against the other Party for any commissions or fees in the event of a breach or failure of such representation. 28. THIRD PARTY BENEFICIARIES: Nothing contained in this Agreement shall, directly or indirectly, create a contractual relationship with, or give any claim or right of action in favor Page 12 of 26 Host Site Agreement(Rev3; 11/2019) Page 562 of 608 of, any third party against the Authority, including, without limitation, any sub-consultant or supplier. 29. SUCCESSORS AND ASSIGNS: This Agreement shall be binding upon and shall inure to the benefit of the Host Site Owner and the Authority and their respective successors and assigns. 30. GOVERNING LAW AND VENUE: This Agreement shall be governed by the laws of the State of New York, without giving effect to any choice or conflict of laws provision or rule that would cause the application of the laws of any jurisdiction other than New York. Any action at law, or in equity, for the enforcement of this Agreement or any dispute arising in connection herewith shall be instituted only in a court of competent jurisdiction located in the County of Albany, State of New York. 31. COUNTERPARTS: This Agreement may be executed in counterparts via inked signature or electronic mark, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument. The fully executed Agreement may be delivered using pdf or similar file type transmitted via electronic mail, cloud based server, e-signature technology or other similar electronic means. [signature page follows] Page 13 of 26 Host Site Agreement(Rev3; 11/2019) Page 563 of 608 IN WITNESS WHEREOF, the Parties hereto have each caused an authorized representative to execute this Agreement as of the Effective Date first written above. TOWN OF MAMARONECK NEW YORK POWER AUTHORITY By: By: Name: Meredith S. Robson Name: John Canale Title: Town Administrator Title: Senior Vice President, Strategic Supply Management Date: Date: Page 14 of 26 Host Site Agreement(Rev3; 11/2019) Page 564 of 608 EXHIBIT A 4 Chargers at Address: 175 Myrtle Blvd, Larchmont, NY, 10538 yIIFNIG}r/kt LAL:JR..WIDTH IUri I Page 15 of 26 Host Site Agreement(Rev3; 11/2019) Page 565 of 608 N i { 2 6, `o ' A ate°. i V ,, 1 N t2 P N fV U L / S J L M V a ~ n1 Y1 V a G g i 2 i $ g li i o c s Si x faa a s „ 1F a Cu az 25 a H my x w Z — — •a eC E ao L) 4.11111. C nv w CO z a H s� — I. u CO F N 6 a x o� W H i $ a•N + L' N d p/y �� V of 1 ra 7 L y u u m a a 8 'c , E y y a w. 5 JJ o z # i r LA s s s CO 0 �, w JJ 0 I Es 1.4.1.8..- [ . .: u V —C w to Page 566 of 608 m .'--z F ri 42 IA ,a1 10 FAA TT I F it * W U z irx Jl - ct Y J AI C Ij g-•—•'rir ■ IP r, N m J 7 Cillo _ I ! . d a i- n_ w z 0 x U rilitP1 :' . t e 1 2 5 w 7 MI Lu = v - , a 7 W 4 rl ID Page 17 of 26 Host Site Agreement(Rev3; 11/2019) Page 567 of 608 II • • 4:,� - I '+ ...0 Ai./ iii se 'ir Ins �, 1 lit' ri 4, . c • V 1? ..N 1(111 I " 111-------1' - I Ili 0 0....vii'-'' l'''-; ' ..._ ill i • le* EL uali- iJ t 4. •'�,. d 4 �' ' • I - j i .:. :1 _. . u C 4x 44 J ti "ten / - kk fi 7 1 � ' Ili: .4i . ,' ' Iii G ' • r • td Page 18 of 26 Host Site Agreement(Rev3; 11/2019) Page 568 of 608 1 a) 1 t , s £: -11 tie tvI R I' I se CC A10 i a 5 i Ca #y I Itla 1 I A rie i !. i% g b i € ± .. e! z'6 7 la L ffi i Y•f IA gi - -P 7 nkL- K.it g. a y W T k g a II9 up I Z o LI C z W 1 0 er i .iM s o ad g % o f4 I , 2 rP 3t t IC tg 12.. MI E.=i.. -g- j C W t * P t DO C p u p a 1 m Lun rsVn Page 19 of 26 Host Site Agreement(Rev3; 11/2019) Page 569 of 608 E I ' N11111111111111 kl o. .5 5 o I I .1, FEN 0 7.4 E I y , i 2 n, 2 0. , ..,-. ei ai 1I !i1H 'n a II W 11 El 0s u IDIDIHH I I I I ' I r o U N2 fl c w 0 >,. co z T .= a -5 VI z Ra s— a i I P ••a g ill Page 20 of 26 Host Site Agreement(Rev3; 11/2019) Page 570 of 608 I . 1.A_ 1 .. I . F g E •g il g a * § -- •g k i 8 , - a_ 8- 5•7 r IV -E . ai• .2,- : — — :— - 11 1D.-- 0 .. .5 : . ii i-Z rt •ILI, .,.. /5 #a .. . 1 1 ArAl 4=t 4,4 4.4 _i M I •. . LIJ ID — II LI, uz 1 0 u i_ z , z -g Al 2 z 2 ,g3 -8 0 . , . D 6 Eg .0 p 4 L'ii A .1 2 •▪gS — (le ,J - E. CL = r;zt 2gb i! , n z RI- i v.) w-§ 8 7▪ 7, -. -ckoE wig 21.. ia .c. ng ': 7 . -4 ; .,s ...-. . CI WP il Irl LA 0 ' IAR -3a Eris rg ci Page 21 of 26 Host Site Agreement(Rev3; 11/2019) Page 571 of 608 EXHIBIT C Exhibit C EVolve NY-4 Chargers Straightline Depreciation Calculation Equipment Cost $ 1,000,000.00 Salvage Value Period 10 years Depreciation rate 10% Book Value Book Value Year (Beginnning of Depreciation (End of year) year) 1 $ 1,000,000.00 $ 100,000,00 $ 900,000.00 2 $ 900,000.00 $ 100,000.00 $ 800,000.00 3 800,000.00 $ 100,000.00 $ 700,000.00 4 700,000.00 $ 100,000.00 $ 600,000.00 5 $ 600,000.00 $ 100,000.00 $ 500,000.00 6 500,000.00 $ 100,000.00 $ 400,000.00 7 400,000.00 $ 100,000.00 S 300,000.00 8 300,000.00 $ 100,000.00 $ 200,000.00 9 200,000.00 $ 100,000.00 $ 100,000.00 10 100,000.00 $ 100,000.00 $ EXHIBIT D Page 22 of 26 Host Site Agreement(Rev3; 11/2019) Page 572 of 608 711EWYURK NY Power PiLlq Uq —"'"""r Authority APPENDIX B-PROMPT PAYMENT STATEMENT The New York Power Authority (the "Authority'") is providing this statement pursuant to Section 2380 of the New York Public Authorities Law, which states that each contractor doing business with the Authority must receive a copy of the Authority's rules and regulations detailing its prompt payment policy. A. GENERAL 1. This statement is intended to establish rules and regulations as required under Section 2880 of the Public Authorities Law describing the policy of the Power Authority of the State of New York(the"Authority"). Subject to the conditions and exceptions set forth in Section 2880 and herein,in the event any proper invoice is riot paid promptly the Authority shall be liable for the payment of interest on late payments. This policy shall apply to all Contracts entered into on or after April 30, 1988. B. DEFINITIONS 1. "CONTRACT'means an enforceable agreement entered into between the Authority and a Contractor. 2. "CONTRACTOR" means any person, partnership. private corporation,or association. (1) selling materials,equipment or supplies or leasing property or equipment to the Authority; (2) constructing, reconstructing, rehabilitating or repairing buildings, highways or other improvements for or on behalf of the Authority;or(3)rendering or providing services to the Authority pursuant to a Contract. 3. "DESIGNATED PAYMENT OFFICE means the office designated by the Authority to which a proper invoice is to be submitted by a Contractor_ 4. "PROPER INVOICE"means a written request for a Contract payment that is submitted by a Contractor to the Authority's designated payment office setting forth the description, price and quantity of goods, property or services delivered or rendered in accordance with the terms of the Contract, in such form and supported by such other substantiating documentation as the Authority may reasonably require. 5. "RECEIPT OF AN INVOICE" and "INVOICE RECEIVED DATE" mean the later of! (1).the date on which a proper invoice is actually received in the designated payment office,or(b) the date on which the Authority receives the purchased goods, property, or services covered by the proper invoice which, with regard to final payments on construction contracts, shall mean the date on which all the Contract work has been accepted as completed by the Authority in accordance with the Contract terms. 6. "SET-OFF" means the reduction by the Authority of a payment due a Contractor by an PRO e-NYPA Prompt.Payment SIalemeni(row,i -riip-Pagel Page 23 of 26 Host Site Agreement(Revd; 11/2019) Page 573 of 608 J li-1:1EWY°11-+C NY Power Authority amount equal to the amount of an unpaid legally enforceable debt owed by the Contractor to the Authority. C. RESPONSIBIUTY FOR PROMPT PAYMENT 1, The Authority's Controller shall have the responsibility for thr; implornentation of the Prompt Payment Pulley arid Me prululil payment of all psiuper irrvoiues under Mu yerieiul guidance and supervision of the Executive Vice President & Chief Financial Officer. D, PROMPT PAYMENT PROCEDURE 1. A Contractor shall request payment under a Contract by submitting a proper invoice to the Authority at its designated payment office at the time and in the manner specified in the Corirrxd. 2, The Authority shall have Fifteen (15} calendar days after receipt of an invoice at its designated payment office to notify the Contractor of certain facts and conditions, including but not limited to those listed below, which, in the opinion of the Authority's Controller, justify extension of the statutory payment period, a) there is a defect in the delivered goods, property or services; ID) there is a defect in the invoice; c) there are suspected defects or improprieties of any kind, the existence of which prevent the commencement of the statutory payment period; d} prior to payment, a statutory or contractual provision requires an inspection period or an audit Io determine the resources applied or used by the Contractor in fulfilling the contract terms. e} a proper invoice must be examined by the Federal government prior to payment; I) the Authority is prevented from making payment by reason of the filing of a lien, attachment, other legal process or requirement of law. Any time taken to satisfy or rectify any such facts or conditions shall extend the date by which contract payment must be made in order for the Authority not to become liable for interest payments by an equal period of time. 3. should the Authority fail to notify a Contractor of such facts and conditions within fifteen (15) calendar days of the invoice received date, the number of days allowed for payment of the corrected proper invoice will be reduced by the number of days between the fifteenth day and the day that notification was transmitted to the Contractor. Should the PROC a—MYPA Prarxwpl Payment Statement(rev.08-18)—P ajc 2 Page 24 of 26 Host Site Agreement(Rev3; 11/2019) Page 574 of 608 wfwrYMIK NY Power '°""v Authority Authority, in such situations,fail to provide reasonable grounds for its conlenlion that a fact or condition justifying a time extension exists, the date by which contract payment must be made in order for the Authority not to become liable For interest payment shall be calculated from the invoice received date_ 4. The Authority shall make payment vuithin forty-five (45) calendar days after the invoice receivedi date, Effective July 1, 1989, the Auttiurity skull make payriiaiit within thirty (30) calendar days, excluding legal holidays, after invoice received dates occurring after that date. 5. EKcept for the payments described in Paragraph E, every payment by ihc. Authority to a Contractor pursuant to a Contract is eligible for interest should the Authority fail to make such payment within forty-five (45) days alter the invoice received date for contracts entered into between April 30, 1988 and June 30, 1989 and within thirty (30) days for contracts entered into on or after duly 1, 1989. 6. The Authority shall not be liable for interest on any retention amounts withheld by the Authority in accordance with the terms of the Contract. 7. Interest shall be computed at the rate set by the state tax commission for corporate taxes pursuant to paragraph one of subsection (e) of Section 1090 of the Tax Law, but the Authority shall not be liable for payment of interest when such interest is less than ten dollars. 8. The Authority has available funds in its custody to pay all interest penalties. E. EXCEPTIONS 1. Payments are riot eligible for interest when they are due and owing by the Authority: a) under the Eminent Domain Procedure Law; b) as interest allowed on a judgment by a court pursuant to any provision of law other than section 2880 of the Public Authorities Law; c) to the Federal govvernrnent, to any State agency or its instrumentalities; to any duly constituted unit of local government, including but not limited to counties, cities, towns, villages, school districts, or any of their related instrumentalities to any other public authority or public benefit corporation; or to its employees when acting in, or incidental to, their public employment capacity: d) in situations where the Authority exercises a legally authorized set-off against all or part of the payment due the Contractor. PROCA3- NYPA Presmp1 Pa rrnenr Sitf1Aflr uil :•!!.; ::tip '8}—Paget Page 25 of 26 Host Site Agreement(Rev3; 11/2019) Page 575 of 608 EXHIBIT E - (4) chargers Annual Compensation to Year Site Host 1 $6,000 2 $6,120 3 $6,242 4 $6,367 5 $6,495 6 $6,624 7 $6,757 8 $6,892 9 $7,030 10 $7,171 11 $7,314 12 $7,460 13 $7,609 14 $7,762 15 $7,917 16 $8,075 17 $8,237 18 $8,401 19 $8,569 20 $8,741 Page 26 of 26 Host Site Agreement(Rev3; 11/2019) Page 576 of 608 ((iji ) ASSOCIATES ENERGY SOLUTIONS . . • • . . . . • • • • • • • - - . • . • • . . . . . • . • . • • • • • . . . • . . . • . . • . . • . . . . . • . . . . • . . . • • • • . . • . • • • . else • • • • • . . . . . • . • • • e • • • • • . . . . . . . • • • • • . . . . . • • • • • . . . . r • . • • • • . . . . . . . . . . • • . . . . . • • • • • • • • • • • - • • . . . . . . . . • • . . . . • • e . • • . . • . . • • . . . . . . . . . . • . . . • . . . . . . . . . . . . . . . • • • . . . . • . • . • • . . . . . . . • • • • • . • . . • • • • . • • • • • • • • • • • • • • • • . . • . • . . . . . . . . - • . • • • • • • • • • • • • • • • • • • • - • • • . • . . . • • • . • • • • • • • • • • • • • • • • • . ■ • • • • • ■ • • • 1 • • • • • • • . • • • • • • • . • • • • • • • • . • • • • • • • • • • • . • . . • r • • • • • . • • • • • • • • • • • • • • • • 1 • • • • • • • • • • • • • • • • • • • • • • • • • • . • • • • • • • • • • • • • • • • • • - • • • • • • • • • • • • • • • • • • i • • . • . • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • . • • • • • • • • • • • • • • • • • • • • • • • . . . . . . . • I . . . . • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •I . • • • • • • • • • • • • • • • •• • • i••• • • • •• • • • • • • • • • • • • • • • • • • • • • • • • • • . . • ■ • . •4 • • • ••• • . • •• • • • • • • • • • • • • • • • • • • • • • • • • •• • •• • • • • . • • • • • • • • • e • • • • •i• • • • • • •i•4 • • • • • • •i• • • • • • • • • • • • •••• • • • • • • • • • • • • ••• • • • • • • • • • • • • • • • • • • • • •i • • • • • • • • • 1 • • • • • • • • • • • • • • • • • • • • • • i • • • • • i•• • • •i i • • • • • • • • • • • • • • • • • • ■ i• • i•i• • • • • • • • • 4 • • • • • ••• • • •i • • •••••• • • • • • •• • • • • . •. • . • • • ••• • • •• • r • • • e • r • • • ••• • • • • • • ••• • 4 • • • • • •••i• •• • • • • ••i• • • • •••• • • •i• • • • •• • • ••••• •• • • •ii • . • • • • •• • • • • • • • i• • • 1 • 00 • 4110•0000 • 4900 • . 00 • 000•0041100000•0. 019 • • • 0e . 4,0•4, 6000411 • 4100 • 4000 •004004. 041 • 04 • • • • •••••••• •• • • • • • • ••i••••••• • •••• • • • • ••• •• ••• • • • ••••••ii• • ••• • • i• • • • / • • • • • ••.•• • •i••••i• • •••• • • ••••••••• . • •• • ••• • • i••••••i• •i••• • ••• • • • • ••• 1 • •••• ••••• • • • • • •i•••••• •••••i•••••• • ••• • • • • •• ••••••••••i•••i• • ••••i• •• 1 •••••iii• • •••••••••••••ii!••i•+.•ii••••iii••i•ii• • ree••••••• • • •i•i•• • • •4 i..•ii.....•iiiii•••••••ii••••i•••• • •••ii•• •••i••••••i0•••iiii•• •i• •i•4 •••••i••i•i•ii••••i••••••iilii•••••••i••••••••i••• •••i•••i••ii•••i••S•4 •ii••iii•iiii•osioi••ii••i•i•••i••••••i• • • • • •••••••i•••••ii••!i••••••il !i•f••!•iiii•ii••i••i••i••••••••••i•ii•••i•••••!•i•i•i••••ii••••••••• •I 110•••S••••!••••••!••••••i••.0•••••••S••••••••••ii•i••i•••••S•S•ii•i••iO4 ••i••ii••••i!•i••••••!•iis••iii••••••• •••ii••i••••iis••i•••i•••i•i•••1 i••i• • • •i00004,04•i!••S••••000•41i•0100• i ••i•Sii••••i•••i••i••i••ii•i, •.•li!!••••N•i•••i••••••••••iii•••ii•• 00,000000004)004004,000800000•01 •Isis•!•• i•••!i•M•ii•••S•i!•••i•ii• i•iO• ••i•S••••i•S••!••••S•• il •••i••••• i0i••••i••i0/i••i•i•ii ••i•/iii• •ii••i•••i• ••i• i0006S•61 ••i i•Si•i•i•••• !•!! 00•S0i000000i0 •• i •i•i• •ii i• • •s 0i0•01 ••r•ii••••••••• •••• !!••i•ii•••• •••••iii0•�•••I .4 •• i•i !S!•! •! f!•i#! •• ! �•!i!I!S• s• •! •i! • •S •! l !• +4 S•i• • ••• •••if• !• 4 4 S • , 0 • • 4 4 ! t + �, •i• ••M• • • + . ! • 4-4 �• 4 4 * 1 tt4+44 • ` l - 4 4 44� ♦ ti44 •- ♦¢ tH • s #T* ` 4 w �T if ITT ♦♦ 4-+♦' w• 4 4 4 �T • • ♦ ... -4 4 •4 •• �1 S. 4 • ++ + , ♦ 4 + 4 +4tat -}ft ++ 4 +-ra•• 44444+-* 44-4 . 4 # 4 , 4 • O. + + •. •••-*-+- 1 444 4t 44 ♦ 4 4 +4 ♦ 4 . 4-•�.♦ -•+ • •• 4 1, • ♦ 44 4 + 41� • 4 •-4 -g • A 4 • 4 e c . 1 s :< .. r. 4A._,: : 44 4k 4. 4 + 4 * 4 + o • o ♦ 44 4i 44--4 4 #-4 4 t4 • ♦ i 44 4-4 4 4 44 + ♦ 4 7. , r 4 * • 4 • 4 4 4 + 4 + * i 4 4 ii0 + + + +4 • 4 4 44 4 • EIectric \IehicIe 4 4 * . . + 4 . • * ♦ 4 e 4 4 ♦ ♦ + • 4 4 O. 4 ♦ + • • • ♦ + • + + 4 • . . . . * A • - • • , • • . 4 + • . • • • • . , C J J Proposal In Pro osal Mamaroneck- Lot D 178 Myrtle Blvd. Larchmont, NY 10538 sage 577 of 608 14.13 Hardware - ChargePoint CP6000 Family 50 Amp, 12 kW Seamlessly integrating charging management software, station hardware, driver interface and customer support, the CP6000 Series offers complete charging control, • • flexibility and reliability with superior driver experience. Get the most out of your investment with an advanced, integrated solution that's ready to serve your business, now and in the future. • Tailor charging to your needs with flexible hardware configurations and network settings. • Manage cost and complexity as you grow. • Simplify maintenance and future upgrades with modular station architecture. Superior Driver Experience • Reduce operational headaches, keep stations in use, improve productivity and generate positive brand association by enhancing driver satisfaction. • Deliver unique value to your organization by giving drivers reliable, easy to use stations. • Allow drivers to get in line to charge when stations are full and get notified when others finish charging with Waitlist. • Attract drivers and offer convenience with our broad charging network, roaming partnerships, mobile app and driver services. Software - ChargePoint Commercial Cloud Plan Complete visibility and control • 1 ■ ■ 0 . Comprehensive charging management software provides all the tools you need to efficiently accomplish your business goals. + Eliminate uncertainty and make charging work for your business with easy station settings,real-time status and analytics. 11111 W + Make your investment go further with tools to increase station usage and the number of drivers each port can serve. V v + Reduce up-front infrastructure and ongoing energy costs through the Power Management controls. Page 578 of 608 14.13 Scope of Work • Design and engineering. o Project design and specification of charging equipment. o Engineering drawings. • Permitting and inspections with authority having jursidiction (AHJ). • Management and submission of incentive paperwork. • Supply of and installation of charging hardware. o (2) ChargePoint CP6021, 50A 12kW, Dual Port Pedestal Mounted. o (2) ChargePoint Concrete Mounting Kit. • Construction and Project Management. o Project plan at time of kick off outlining task and project schedule, key personnel, scope, etc. (pre project site visit upon request). o Daily virtual check ins with the on-site subcontractor, including video call and photo sharing. o Weekly progress reports(daily upon request)with a two week look out plan/schedule. o Virtual punch list meeting with customer and subcontractor(post project site visit upon request). • Electrical Infrastructure As per INF/Enginer of Record Drawings: EVSE-One Line Diagram E-2 dated 04/24/2024 o Run Sch 40 PVC conduit from existing utility manhole to location of new H-Frame per site plan o Install new H-Frame and mount new service end box, 150A 208V Trans-S switch, and 150A 208V Panel. Provide (4) 70A circuit breakers to power(2) new dual port stations o Trench through grass and run conduit and wire from new Panel to (2) new dual port EV Charging Stations. o Install (2) bollards in front of each station and new equipment for a total of(6). Install signage and line painting for all spaces covered by new EV Charging Stations. • Supply and installation of miscellaneous items. o (7) Bollards. o (4) EV signage kits. o (4) Striping and Stenciling. • Startup and commissioning of new system. • Coordination with electric utility as needed. Page 579 of 608 14.13 Additional Services (quoted separately) • ChargePoint Assure Parts&Labor Warranty. • INF Preventative Maintenance Agreement. • INF Charging Success Program. • Extended Parts Warranty. Site Plan Mamaroneck Lot D — L2 Site Design ° - Install new H-Frame and \ l- - mount new service end ' . ti� box,150A2O8VTrans 5 ° N. + switch,and 15OA 2Q81f L�, / Panel from new utility / °' +1 s `` feed. f - Trench along sound fr ' barrier to first(4)parking T , b : spaces in garage to `4 s�}'' &`; ;,, `' install(2)dual EV .a k+ f �44 :' Chargers. -, :,# Iqq' i 1, 7 4. rr # ,fir ,i W ChargePoint CP6000 — — — Underground Conduit Above Ground Conduit New Electrical Gear i—i 1 — i Potential DCFC Utility Transformer — Location Page 580 of 608 F Commercial Summary INF Associates proposes to provide the project scope as detailed above in the"INF Associates Scope of Work"section for the pricing and quantities shown below(not including applicable sales&labor taxes). Description Qty Unit Price Tot Price Equipment&Accessories ChargePoint-CP6021,Dual Port Pedestal Mounted, NA,AC Station,2 x Type 1 Cable,50A,1-Phase,18' Cable,6'Cable Management Kit,Pedestal Mount,8" 2.00 5,440.00 10,880.00 Touch Display,Contactless Credit Card and RFID Reader,Cellular/Wi-Fi,UL,EnergyStar,Power Share Juniper,1YR Parts Warranty ChargePoint-CP6000 Concrete Mounting Kit 2.00 112.50 225.00 S oftwa re ChargePoint-Initial Station Activation& Configuration Service includes activation of cloud services and configuration of radio groups,custom 2.00 149.45 298.90 groups,connections,access control,visibility control,pricing,reports and alerts. ChargePoint-5yr Prepaid Commercial Cloud Plan 4.00 902.00 3,608.00 Hardware and Software Subtotal: $ 15,011.90 ProfessionatServices&Labor Professional Services&Labor-Incentive Eligible 1.00 55,741.12 55,741.12 Bollards 7.00 100.00 700.00 Signage 4.00 50.00 200.00 Painting 4.00 50.00 200.00 con Edison Power Ready Incentive(paid to INF} 1.00 - (36,000.00) installation Labor and Misc.Subtotal(after Utility Incentive): $ 20,841.12 Total Upfront Cost of Project: $ 35,853.02 Deposit Received $ - Total Balance Owed $ 35,853.02 Total Coat,Incentive and Rebate Summary Total Cost of Project: $ 71,582.77 Utility Con Edison Power Ready(paid to INF) (36,000.00) Total Upfront Cost of Project Owed: $ 35,582.77 State:NYSERDA ChargeReady2.0 - 30C Federal Tax Credit - State Tax Credit, - County Westchester CountyfMA (3.,S52.77) Total Cost of Project After Incentives,Rebates&Tax Credits: $ - Page 581 of 608 Payment Schedule: 1 25%of Total Balance Owed billed upon $8,963.26 delivery of engineering drawings 2 25%of Total Balance Owed billed upon receipt $8,963.26 of EV Equipment and materials 3 20%of Total Balance Owed billed upon $16,133.86 completion of construction(not including utility side construction) 4 5%of Total Balance Owed billed upon $2,792.65 approval of punchlist Remaining Total Upfront Cost of Project Owed $35,853.02 (before County IMA): Prices do not include value added,sales,or other applicable taxes or any regulatory charges that may be imposed by any governmental authority.Taxes will be included at invoice.Subscriptions for networking software and maintenance require acceptance of the terms and conditions set forth in the Master Services Subscription Agreement.Subscriptions are effective commencing on the date on which a station or vehicle is activated and continues for the applicable subscription term.All prices are subject to terms and conditions of individual agreements. Page 582 of 608 14.13 Maintenance and Warranty (optional, quoted separately upon request): Check Description Qty Unit Price Total Amount Box INF Preventative Maintenance - 1 Year $50.00 $2 ; (Level II Only,priced per port) INF Preventative Maintenance-5 Year(Level $250.00 $1,000.00 II Only,priced per port) ChargePoint-1yr Prepaid Assure Parts& $378.40 $756.80 Labor Warranty Plan(priced per unit) ChargePoint-5yr Prepaid Assure Parts& $1,496.00 $2,992.00 Labor Warranty Plan(priced per unit) ChargePoint-Extended 4-year Parts $1,200.00 $2,400.00 Warranty(priced per unit) Hardware maintenance and extended parts warranties are not eligible items covered by utility or county funding. Upon request, INF Associates will prepare a separate agreement for the desired maintenance contract term. Pricing above is not reflected in the Commercial Summary or Total Price Owed in payment schedule. Page 583 of 608 General Conditions and Clarifications • This proposal is valid for 30 days. Due to current volatility in the commodities market, materials such as Copper,Steel, and PVC cannot be held for more than 30 days. • Pricing is based on the proposed site plan and preliminary design.Changes to scope or site design could be necessary, as determined during final engineering and utility coordination.Any changes will be communicated through change order requests. • Incentives,grants,and tax credits are estimated,and no guarantees are made to the amounts.Any changes will be communicated,and buyer is responsible for any difference in the amounts from estimated. • Hardware and software requirements for incentive eligibility are subject to change;if proposed hardware and/or software is ineligible at time of installation, INF Associates will attempt to identify a suitable alternative that meets eligibility requirements.Any resulting changes to pricing will be communicated through an updated proposal or change order. • Performance based incentives,such as a "speed bonus," are not accounted for in the estimated incentives.Any performance-based incentives obtained during project execution will be retained by INF Associates. • Standard lead time is estimated at 6-8 weeks after utility coordination and receipt of permit. Permitting and utility coordination varies greatly,and timing is out of the control of INF Associates. No expedited manufacturing or delivery has been included in this proposal. • This proposal is based on the use of approved industry standard materials and methods. • Engineering and design is inclusive of up to 1 revision.Additional revisions requested from client will be quoted as a change order. • Proposal is based upon a continuous construction schedule with no demobilization&re-mobilization. • Pricing is based on lay-down for tools,equipment and material being at the site,adjacent to work area. • This bid assumes that there is sufficient parking for the work crew. • This bid assumes that the facilities staff will provide access to the appropriate areas of the site during the installation and commissioning process. • Labor is to be performed during normal business hours;overtime rates not included • Sales and labor tax cannot be omitted from software and maintenance costs. • Manufacturer's warranty for charging equipment is parts only. • Enrollment in INF Charging Success Program is subject to acceptance of Terms and Conditions set forth in INF Charging Success Program Agreement. Exclusions • Furnishing or installation of electrical equipment or materials not specified in scope of work or drawings. • Arc flash/coordination study.Adder can be provided upon request. • Temporary power or lighting. • Hazardous material survey or removal and disposal of any hazardous materials,including any work in asbestos or lead contaminated environments or work requiring containment areas and/or special containment clothing/protection suits. • Liquidated damages. • Owner certified insurance programs. • Payment and performance bond. • Rectifying existing non-code compliant wiring or conduits not associated with scope noted above. • Lightning protection,cellular boosters,or cellular signal repeaters. Page 584 of 608 14.13 Proposal Acceptance To proceed with the project as proposed, please sign below,accepting the terms and payment schedule of this proposal. Engaging Parties INF Associates, LLC("INF") Address 1116 Main Street Fishkill, NY 12524 Company EIN 45-2977391 Contact Name Robert Miller Contact Email RMiller@infassociates.com Finance Contact Name Sarah Alvarado Finance Contact Email AR@infassociates.com ("Customer") Legal Entity Name Company EIN Contact Name Contact Email Finance Contact Name Finance Contact Email Special Invoicing Instructions (if applicable) INF Associates, LLC Customer Signature: Signature: Name: Name: Title: Title: Date: Date: Page 585 of 608 Appendix A - Terms and Conditions 1. Terms of payment for the Products and Services are net thirty(30)days.Any invoice not paid within thirty(30)days from the date of invoice will be subject to a service charge equal to the lesser of One and One-half percent(1.5%)per month on account balances or the maximum percentage permitted by law. INF reserves the right to de-activate the charging equipment for non-payment. 2. For projects that are delaye more than thirty(30)days for reasons out of the control of INF,or for delays in receiving necessary information for securing incentives, INF reserves the right to adjust payment schedule accordingly. 3. All prices shall include all federal,state, local and foreign taxes,duties,customs,and other fees relating to the sale, transportation, use, performance or possession by the Buyer of the Product and Services. 4. Buyer must meet all utility and state incentive operating and reporting requirements or they may be subject to repayment of rebates and incentives. In the case Buyer does not meet the utility and state incentive requirements, INF shall not be liable for the repayment of any rebates or incentives. 5. INF shall not be liable for delays or performance resulting from causes beyond its reasonable control,acts of God,acts or omissions of Buyer,fire,strike,or other labor difficulty.Should there be a delay,the date of delivery or performance shall be extended. 6. An order may be terminated only by mutual written agreement between Buyer and INF and only upon payment of costs and expenses already incurred by INF. 7. Assignment:The Customer shall neither assign this Agreement nor any claim arising under this Agreement without the prior written consent of INF. INF may assign this Agreement at any time in any of the following cases:a)to any affiliates or as part of a corporate reorganization,including in connection with a merger,acquisition,or sale of all or substantially of its business or assets;or b)to any appointed distributor or representative on its behalf. 8. Changes And Modifications: Any change or modification to this Agreement must be in writing and signed by both parties in the form of a Change Order. 9. Independent Status Of Company: Company,its employees,agents and Subcontractors are not partners,joint venturers,associates,employees or agents of Customer. Company will not hold itself out as, nor claim to be,an agent, officer or employee of Customer by reason of this Agreement or any SOW, nor will Company make any claim of right, privilege,or benefit which would accrue to any of Customer's employees. 10. Failure To Perform/Breach Of Contract: In the event of non-performance or unsatisfactory performance by Company of any of its obligations under this Agreement,which is not cured during the Cure Period,Customer may terminate this Agreement. Customer shall provide prior written notice to Company of said non-performance or unsatisfactory performance and Company shall have five(5)business days after such notice to cure said failure the("Cure Period")prior to a termination for cause of this Agreement and/or the applicable SOW. In the event the cure cannot be completed within the 5-day period,substantial undertaking shall be sufficient. 11. Licensing,Accreditation And Registration: Company shall comply with all applicable local,state,and federal licensing, accreditation,and registration requirements/standards, necessary for the performance of this Agreement and the Services. 12. Nondiscrimination: Company shall comply with all federal and state nondiscrimination laws, regulations,and policies in the administration of this Agreement. 13. Severability: If any provision of this Agreement or any provision of any document incorporated by reference shall be held invalid,such invalidity shall not affect other provisions of this Agreement which can be given effect without the invalid provision,and to this end the provisions of this Agreement are declared severable. 14. Termination For Convenience: This Agreement may be terminated without cause by Customer upon thirty(30)days' prior written notice. 15. Termination For Cause: Customer may, by written notice,terminate this Agreement for cause,in whole or in part,for failure of Company to perform its obligations under this Agreement or an SOW. Page 586 of 608 16. Termination Procedure: After receipt of notice of termination,and except as otherwise directed by the Customer, Company shall: a. Stop the performance of Services under this Agreement and any applicable SOW on the date and to the extent specified in the notice; b. Place no further orders for materials or services except as may be necessary for completion of such Services as are not terminated; c. Complete performance of any part of this Agreement and the applicable SOW as shall not have been terminated by Customer; d. Take all action as may be necessary,or as Customer may direct,for the protection and preservation of property of Customer which is in the possession of Company; Unless otherwise provided in this Agreement,Customer shall pay to Company the agreed upon price for Services provided to Customer prior to the effective date of termination, unless the termination is for cause,in which case Customer shall determine the extent of damages caused to Customer prior to making any remaining payment to Company,after appropriate offset. The rights and remedies of Customer provided in this clause shall not be exclusive and are in addition to any other rights and remedies provided by law or under this Agreement. 17. Waiver: Waiver of any breach of any provision of this Agreement shall not be considered a waiver of any other or subsequent breach and shall not be construed to be a modification of the terms of the Agreement unless stated to be such in writing,signed by INF. Page 587 of 608 8 1/4 Lu 4 m Town of Mamaroneck Town Center FOUNDED 1661 740 West Boston Post Road, Mamaroneck,NY 10543-3353 OFFICE OF THE TOWN ADMINISTRATOR TEL: (914) 381-7810 FAX: (914) 381-7809 mrobson@townofmamaroneckNY.org To: Supervisor and Town Board From: Meredith S. Robson, Town Administrator Re: Reports of Minutes Date: March 27, 2025 The minutes of these meetings are ready to post: February 19, 2025, February 25, 2025, March 5, 2025, and March 25, 2025. Action Requested: RESOLVED that the Town Board hereby approves the minutes of February 19, 2025, February 25, 2025,March 5, 2025, and March 25, 2025. Page 588 of 608 •" t; - Town of Mamaroneck Town Clerk, Town Center oINDED 1661 740 West Boston Post Road,Mamaroneck,NY 10543-3353 INTERDEPARTMENT MEMORANDUM TEL: (914) 381-7810 FAX: (914) 381-7809 amay@townofmamaroneckNY.org Date: March 27, 2025 To: Meredith Robson, Town Administrator From: Allison May, Town Clerk Subject: Reports of Minutes General: The minutes of these meetings are ready to post: February 19, 2025, February 25, 2025, March 5, 2025, and March 25, 2025. Attachment/s: 2025-02-19 Final Minutes (1) 2025-02-25 Final Minutes (1) 2025-03-05 Final Minutes 2025-03-25 Final Minutes Page 589 of 608 Town of Mamaroneck 447 .; Town Board Minutes o ,f_ } m Wednesday, February 19, 2025, Conference Room C, First z ` 4' 7-, 1 Floor of Town Center 5:00 PM FOUNDED 1661 PRESENT: Jaine Elkind Eney, Town Supervisor Sabrina Fiddelman, Councilmember Jeffery L. King, Councilmember Anant Nambiar, Councilmember ABSENT: Allison May, Town Clerk Robin Nichinsky, Councilmember ALSO PRESENT: Meredith S. Robson, Town Administrator William Maker Jr., Town Attorney Tracy Yogman, Town Comptroller Marc Romero, Assistant to the Town Administrator Christine Canavan, Assistant to the Town Administrator Jennifer Gonzalez, Deputy Town Clerk 5:00 PM THE TOWN BOARD WORK SESSION WORK SESSION ITEMS 1. Discussion -Town Supervisor Immigration Statement County Legislator and attorney David Imamura and Town Attorney William Maker Jr. reviewed the statement and found no necessary changes. There is no need for a Town Board vote; it will be presented to both the Village of Mamaroneck and the Village of Larchmont. The statement aligns with police policy. Council members agreed with the statement, stressing wanting to use positive language and prioritizing safety for all residents. Councilmember King recounted a car accident his wife witnessed on Thursday, February 13, where a man of color was struck by a vehicle and felt he was not helped, while the Caucasian driver received help. 2. Discussion - Lead Agency -Solar Energy Law The Town Board reviewed the proposed resolution and saw no issues with the Town becoming the lead agency. 3. Discussion - Proposed "Overtime Parking at a Parking Space Designated Exclusively for the Parking of Electric Vehicles" Law Supervisor Elkind Eney mentioned that there are additional New York State fines if someone is parked in a handicapped spot without a permit and the Town fine for that is $100.00. The Board would like to regulate if someone is parked overtime in an Electric Vehicle parking spot. The Board thought that a fine of$100.00 was too steep, deciding that the fine should be $50.00. Attorney Maker will revise the proposed law for the next scheduled meeting. Councilmember Nambiar entered the meeting at 5:16pm. Page 590 of 608 Town Board February 19, 2025 4. Discussion - Red Light Cameras Attorney Maker has been in communication with Pelham Manor Village Manager Lindsey Luft as they have red light cameras. The police department must review the footage from red light cameras and must have a clear visual of the vehicle's license plate to process a ticket. It was discussed whether a service can be hired to review the footage and the cost for that. Multiple intersections were highlighted as problematic: the intersection of Palmer Avenue and Chatsworth Avenue; Weaver Street and Boston Post Road; Chatsworth Avenue and Myrtle Avenue; Palmer Avenue and Weaver Street. Councilmember King emphasized safety concerns, vehicles turning at four-way intersections, where 'no turn on red'signs are posted, creating issues. Councilmember Nambiar while agreeing with the safety concerns; disagreed with using red light cameras, citing potential new problems and lack of effectiveness. The Board agreed that there are serious issues with current traffic behavior. Concerns about accidents and red-light running were voiced. The possibility of generating revenue through red light cameras was discussed, but also the thought that red light enforcement might not be the best solution for revenue. Instead, it may be better to consider enforcing school zone regulations. Resident Mark Kramer asked if it was okay to speak. Mr. Kramer stated that a police car with flashing lights may work to slow people down. The Board noted that while they can target enforcement, the police cannot always be there and will be an expensive alternative. Councilmember King worried that someone is going to get hurt, seriously hurt. Supervisor Elkind Eney suggested email blasts and a temporary increase in police presence. Councilmember King suggested three months. Administrator Robson will discuss enforcement options with Police Chief Creazzo. The speed bumps on Colonial Avenue were mentioned and how speed bumps were a measure to deter speeding. Visibility issues with signs at key intersections were discussed, as well as the timeline for the flashing lights at the North Chatsworth Avenue intersection. Those flashing lights are scheduled to come this week and hopefully will be installed as soon as possible. 5. Discussion -Award of Bid TA-25-02 -Landscape Maintenance Services Town Cemeteries & Right of Ways-Years 2025&2026 Administrator Robson explained that the Town has been pleased with past work by Ironwood Industries, Inc., who provided the lowest bid at$40,000.00. It was a close bid, as ACL Property Maintenance came in this year at$40,200.00. The maintenance services will cover various Town road rights-of-way and cemeteries throughout the Unincorporated Area. The price is comparable to prior years, even though a different company will be providing the services. 6. Discussion - Rejection of Bid TA-24-11A -Senior Center Renovations Administrator Robson stated that this is the second attempt to bid out the Senior Center Renovations, and the price was still over budget. The Town will now concentrate on the parts of the project that we have grant funding for. The price for steel and other materials is a concern. The removal of Asbestos was discussed and if needs to happen immediately. Page 591 of 608 Town Board February 19, 2025 7. Discussion -2025 Millennium Strategies Service Agreement Supervisor Elkind Eney said that this is the same contract that the Town has had with Millennium Strategies previously. Administrator Robson added that Town staff works with Millenium frequently and they have helped the Town secure a few grants. The Board then discussed the consultants and the grant writing process. 8. Discussion -2024 Operating Budget Amendments Comptroller Yogman recommended several 2024 operating budget amendments to close out 2024. The amendments include an increase in the appropriated fund balance for the Streetlighting District due to unexpected repairs and maintenance of the 2017 bucket truck, and for the Garbage District because of extensive repairs needed for three garbage trucks. Additionally, a budget amendment is proposed to increase ambulance fee revenue to cover the costs of EMT and Paramedic services in the Ambulance District. 9. Discussion -Support of School Zone at the Hommocks Intersection Supervisor Elkind Eney shared that the School Zone designation means the speed limit will be reduced to twenty miles per hour during school hours. In the past, Hommocks Middle School was excluded since it is not on Boston Post Road. Supervisor Elkind Eney wants to approve the resolution tonight so that the Town can send a copy of it to Senator Shelley Mayer and Assemblyman Steve Otis. 10. Request for Executive Session Moved by Councilmember King, seconded by Councilmember Nambiar, the Town Board agreed to enter into Executive Session to discuss the employment history of a particular person or persons and litigation with Larchmont, the potential sale of land, and litigation on the Tree Law. Carried Moved by Councilmember Fiddelman, seconded by Councilmember Nambiar, the Town Board unanimously agreed to resume the Regular Meeting. Carried 11. Updates • The Town is looking to fill seats on the Board of Architectural Review. • November 2026 marks the Larchmont Library's centennial. • Councilmember Fiddelman attended a seminar at the recent NYAOT meeting, where they discussed that by 2027 water treatment facilities must address PFAS (forever chemicals). Councilmember Fiddelman asked whether Westchester Joint Water Work's plant would comply with that requirement. • Councilmember King mentioned that Town Recreation's Teen Travel Camp sold out in just three minutes. • Implementation Plan—The Board will discuss further during the March 3rd Board Meeting. Councilmember Nambiar requested any materials be sent in advance. Administrator Robson stated there would be a format, but not a draft of the plan. Then, the process of the implementation plan was discussed. Administrator Robson mentioned that Pracademic Partners will review the comprehensive plan and comments, to determine feasibility and explained that the focus is on how to proceed to the next step. Page 592 of 608 Town Board February 19, 2025 • Flood Study Public Meeting Date--Administrator Robson wanted to set a date for the public meeting. Administrator Robson confirmed that the Town has applied for a Long Island Sound grant and is waiting to see if it is awarded. The Board requested quarterly updates, but this was not feasible. Supervisor Elkind Eney proposed scheduling the meeting before the typical flooding period, which is usually around late March to early April. The Board agreed that the meeting date should be separate from a Town Board meeting. 12. Changes to Regular Meeting Agenda • Add Item number 7, Resolution Advocating Establishment of School Zone on Boston Post Road near the Hommocks School. • Add Item number 8, Appointment to the Planning Board. 8:00 PM TOWN BOARD REGULAR MEETING The Town Board meeting convened in Conference Room C Located on the first floor at the Town Center. The Public was to view the meeting on cable access television (Optimum 76/ Fios 35) or on LMCMedia.orq CALL TO ORDER The Regular Meeting of the Town Board was called to order by Town Supervisor Elkind Eney at 8:15p.m. The Town Supervisor noted that the Town Board met for a Work Session beginning at 5:00 p.m. this evening, which was open to the public. SUPERVISOR'S REPORT Welcome to the February 19, 2025, meeting of the Town Board of the Town of Mamaroneck. The Town Board met today for a Work Session in Conference Room D, starting at 5:00pm, which was open to the Public. On February 11, I attended the Summit meeting on Emergency Preparedness, one of my favorite subjects. I am always so impressed by the level of emergency preparedness that we have available to us. To so many of us, emergency preparedness is out of sight, out of mind. But we are never out of their minds, as they constantly are working to develop new strategies in case of emergency; when we need them. February 13th was a day filled with events: 1. I attended a Mamaroneck Chamber of Commerce breakfast. There were two speakers, Joe Liberti from MHS speaking about the OCRA program, specifically a parking project that will inform the business community; and Newly elected Ken Jenkins, County Executive who discussed several county programs available to the business community 2. I attended a TVS (Town Village School) lunch meeting at which we discussed the immigrant issue in light of the policies of the new administration. We also discussed development in the community and its impact on traffic and the school population. 3. That evening, I attended a WMOA meeting. The new executive director of AOT spoke about the new and improved organization which offers many resources to our communities. On February 14, I, along with Anant, attended a press conference given by State Senator Shelley Mayer to protest the proposed ConEd rate hikes that are currently before the NYS PSC for approval. Many elected officials, and residents spoke about the undue burden placed on all of us as a result of ConEd's excessive charges. Although it's bitterly cold outside, the Recreation Department has planned the Town's spring and summertime programming! Their 2025 Spring/Summer Brochure is now available, located on our website's Recreation page. Check out our sports and fitness classes, senior center activities, summer camps for your kids, pool and ice-skating information and even our summer concert and movie schedule is up! I'd like to wish former Town Supervisor Valerie O'Keeffe a very happy birthday. Page 593 of 608 Town Board February 19, 2025 Councilmember Nambiar added that the February 14th press conference had great representation by elected officials as well as from the community and many residents brought their Con Edison bills. In general, most bills were forty percent usage of gas and electric and sixty percent of the bill was delivery charge. RESIDENT COMMENTS Supervisor Elkind Eney asked if anyone in the audience wished to address the Town Board and there was no one. BOARD OF FIRE COMMISSIONERS 1. Call to Order Commissioner Elkind Eney called the meeting to order, then on motion of Commissioner Nambiar, and seconded by Commissioner Fiddelman, the Board of Fire Commissioners was unanimously declared open. Present were the following Members of the Commission: Commissioner: Jaine Elkind Eney Commissioner: Sabrina Fiddelman Commissioner: Anant Nambiar 2. Fire Claims 2-19-25 Moved by Commissioner Nambiar, seconded by Commissioner Fiddelman, it was RESOLVED that the Board of Fire Commissioners hereby approves the attached list of fire claims in the amount of$16,283.98. Carried 3. Other Fire Department Business There being no further business to come before the Fire Commission, on motion of Commissioner Nambiar, seconded by Commissioner Fiddelman, the Commission unanimously adjourned and the Town Board reconvened. AFFAIRS OF THE TOWN OF MAMARONECK 1. Consideration of- Lead Agency Solar Energy Law Moved by Councilmember Fiddelman, seconded by Councilmember Nambiar, it was REVOLVED that the Town Board hereby designates itself as the Lead Agency pursuant to the State Environmental Quality Act for the review of the proposed "Solar Energy Law". Carried 2. Consideration of-Award of Bid TA-25-02 - Landscape Maintenance Services Town Cemeteries & Right of Ways-Years 2025 &2026 Moved by Councilmember Nambiar, seconded by Councilmember Fiddelman, it was RESOLVED that the Town Board hereby awards bid TA-25-02 "Landscape Maintenance Services Town Cemeteries &Right of Ways— Years 2025& 2026" to Ironwood Industries, Inc. for an amount not to exceed$40,000 for work in 2025 with the option to renew in 2026 for an additional year and hereby authorizes the Town Administrator to execute the agreement and year extension, if warranted, and any related documents necessary to carry out its implementation. Carried Page 594 of 608 Town Board February 19, 2025 3. Consideration of- Rejection of Bid TA-24-11A-Senior Center Renovations Moved by Councilmember Fiddelman, seconded by Councilmember Nambiar, it was RESOLVED that the Town Board hereby rejects Bid TA-24-11A -Senior Center Renovations because it exceeds budget estimates. Carried 4. Consideration of-2025 Millennium Strategies Service Agreement Moved by Councilmember Nambiar, seconded by Councilmember Fiddelman, it was RESOLVED that the Town Board hereby approves the agreement with Millennium Strategies for grant consulting services from March 1, 2025, through February 28, 2026, for an amount not to exceed$42,000 and hereby authorizes the Town Administrator to execute the agreement and any related documents necessary to carry out its implementation. Carried 5. Consideration of-2024 Operating Budget Amendments Comptroller Yogman explained that only three operating budget amendments were needed to close 2024, and that otherwise the Town was able to close the year without affecting the budget amount by moving money between budget lines. Comptroller Yogman said first budget amendment is necessary because repairs were needed for some of our older trucks and vehicles that caused one budget line to go over. The third budget amendment is necessary for the Ambulance District because the Town needed to spend more hours on our EMT's to provide services to our community. Comptroller Yogman stated that the Town has the ambulance revenue to support that, because ambulance revenue exceeded budget. Comptroller Yogman requested an increase in the ambulance revenue and salary for EMT's. Councilmember Fiddelman made a plea for EMT's and paramedics to come and join the Town of Mamaroneck. Moved by Councilmember Nambiar, seconded by Councilmember Fiddelman, it was RESOLVED that the Town Board hereby authorizes the Comptroller to make the necessary budget amendments, as presented. Carried 6. Consideration of-Appointment to the Zoning Board Moved by Councilmember Nambiar, seconded by Councilmember Fiddelman, it was RESOLVED that the Town Board hereby appoint Dan Smith to the Zoning Board, as Alternate A, said term to expire December 31, 2025. Carried 7. Resolution Advocating Establishment of School Zone on Boston Post Road near the Hommocks School Moved by Councilmember Fiddelman, seconded by Councilmember Nambiar, WHEREAS the intersection of the Boston Post Road and Weaver Street is one of the most traveled intersections in the Town of Mamaroneck, and WHEREAS, the students of the Hommocks School cross that intersection on their way to and from school on each school day, and WHEREAS, due to the hours of the school day and the reduced sunlight in the winter, there are many days when the students cross this intersection when visibility is limited for both pedestrians and motorists, and Page 595 of 608 Town Board February 19, 2025 WHEREAS, there have been vehicular accidents and near-accidents in the vicinity of this intersection, and WHEREAS, the Mamaroneck Union Free School District has formally requested that a section of the Boston Post Road in each direction from its intersection with Weaver Street be designated a school zone. NOW, THERFORE, BE IT RESOLVED, that in the interest of public safety, especially the safety of the Town's children, the Town Board joins in the request made by the Mamaroneck Union Free School District through its Supervisor of Transportation, Liju Thomas, in his letter to Assemblyman Steven Otis and Senator Shelley Mayer dated February 12, 2025 that a school zone be established along a section of the Boston Post Road in each direction from its intersection with Weaver Street, the exact length of which to be determined by the New York State Department of Transportation in consultation with the Town of Mamaroneck and the Mamaroneck Union Free School District. Carried 8. Consideration of-Appointment to the Planning Board, Alternate Member 1 Moved by Councilmember Nambiar, seconded by Councilmember Fiddelman, it was RESOLVED that the Town Board hereby appoint James Carroll to the Planning Board, as Alternate member 1, said term to expire December 31, 2027. Carried REPORTS OF MINUTES 1. Report of Minutes of February 5, 2025. Moved by Councilmember Fiddelman, seconded by Councilmember Nambiar, it was RESOLVED that the Town Board hereby approves the minutes of February 5, 2025. Carried REPORTS OF THE COUNCIL Councilmember Nambiar • Announced his endorsement as the Democratic candidate for District 7 in Westchester County. • Attended several events and press conferences, which he enjoyed and have kept him busy. • Will attend a Planning Board meeting scheduled for tomorrow, followed by a Zoning Board meeting next week. Councilmember Fiddelman • Attended a Larchmont-Mamaroneck Summit meeting on February 11 focusing on emergency preparedness. The speakers were Susan Spear, Commissioner of Westchester County Emergency Services, and Richard Valentine, Village of Larchmont Fire Chief. The next discussion will be on water quality. • Attended a Larchmont Library Board meeting and reminded everyone that their library cards expire every three years. The library now has a new app, the Westchester Library Mobile Service App. • A meeting will be held on February 20th at 7 p.m. at the Larchmont Village Center, titled "Researching Your Larchmont/Mamaroneck House"with Barbara Davis. • Earlier in the week, attended the New York Association of Towns (NYAOT) annual meeting alongside Deputy Town Clerk Jennifer Gonzalez and Town Judge Ron Meister. The opening meeting featured speakers such as Senator Chuck Schumer Page 596 of 608 Town Board February 19, 2025 and Comptroller Thomas DiNapoli. Expressed gratitude to NYAOT and the Town of Mamaroneck. TOWN CLERK'S REPORT Deputy Clerk Jennifer Gonzalez attended NYAOT earlier in the week for the first time. Thought it was a valuable learning experience and is grateful for the opportunity to have been able to go and connect with some fellow clerks as well. COMPTROLLER'S REPORT Comptroller Yogman reminded residents to pay their second half of the school taxes if they have not done so because penalties are adding up. Reminders will be sent to those who have not paid in full. Town and County taxes are due in April. Website notifications and email reminders will be sent out. TOWN ATTORNEY'S REPORT Attorney Maker will be heading to Milwaukee, Wisconsin with his son. While there, they will attend a basketball game and visit Mader's German Restaurant. ADJOURNMENT On motion of Councilmember Nambiar, seconded by Councilmember Fiddelman, the meeting was unanimously adjourned at 8:45 p.m. Carried REGULARLY SCHEDULED MEETING - March 5, 2025 Respectfully submitted by Allison May, Town Clerk Page 597 of 608 47 0� • y Town of Mamaroneck `'�,4 Town Board Minutes o a:( 9 Tuesday, February 25, 2025, Mamaroneck Schools s . 4; 72, Superintendent's Conference Room, First Floor of x Mamaroneck High School 6:30 PM FOUNDED 1661 PRESENT: Jaine Elkind Eney, Town Supervisor Sabrina Fiddelman, Councilmember Robin Nichinsky, Councilmember Anant Nambiar, Councilmember ABSENT: Jeffery L. King, Councilmember ALSO PRESENT: Allison May, Town Clerk Meredith S. Robson, Town Administrator 6:30 PM SPECIAL MEETING OF THE TOWN BOARD AND THE MAMARONECK FREE UNION SCHOOL DISTRICT SCHOOL BOARD CALL TO ORDER The Special Meeting of the Town Board was called to order by Town Supervisor Elkind Eney at 6:31 p.m. 1. Request for Executive Session Moved by Councilmember Nambiar, seconded by Councilmember Fiddelman, the Town Board agreed to enter into an Executive Session to discuss the proposed acquisition, sale or lease of real property, which if publicized would substantially affect the value thereof. Carried Moved by Councilmember Fiddelman, seconded by Councilmember Nichinsky, the Town Board unanimously agreed to end the Executive Session and close the meeting at 7:26 p.m. Carried Page 598 of 608 Town of Mamaroneck 47 '4 .; Town Board Minutes o ,f_ } z Wednesday, March 5,2025, Courtroom, Second Floor of z ` 4' �, 1 Town Center 5:00 PM FOUNDED 1661 PRESENT: Jaine Elkind Eney, Town Supervisor Sabrina Fiddelman, Councilmember Jeffery L. King, Councilmember Robin Nichinsky, Councilmember Anant Nambiar, Councilmember ABSENT: ALSO PRESENT: Allison May, Town Clerk Meredith S. Robson, Town Administrator William Maker Jr., Town Attorney Tracy Yogman, Town Comptroller Marc Romero, Assistant to the Town Administrator Christine Canavan, Assistant to the Town Administrator 5:00 PM THE TOWN BOARD WORK SESSION The Work Session of the Town Board was called to order by Town Supervisor Elkind Eney. Moved by Councilmember Fiddelman, seconded by Councilmember Nambiar, the Work Session unanimously opened at 5:05 p.m. WORK SESSION ITEMS Prior to the meeting, resident David Shlosh introduced himself to the Town Board. He was in attendance to raise his concern to the Town Board about addressing the ban on gas- powered leaf blowers. The Town Supervisor explained that the Town is actively publicizing the ban on gas-powered leaf blowers, including mailing letters to 86 landscapers. Next steps include plans to send additional letters and install English and Spanish signage on major thoroughfares by month's end. The Town will complement this with a banner announcement on the Town website, as well as online updates. Reporting and police enforcement were discussed briefly. 1. Discussion - Implementation Plan Next, the Board started their discussion of the Implementation Plan, driven by the Town's Comprehensive Plan. Town Administrator Meredith Robson reminded the Board that subsequent to the approval of a Comprehensive Plan is the creation of an Implementation Plan. The Town Board had agreed to hire Pracademic Partners to assist the Town Administrator in the development of this plan. Tonight, the consultants and Administrator Robson aimed to share a sample of where they were heading to ensure everyone was on the same page. Then, the consultants and Administrator Robson will continue to update the Town Board on their work on the development of the Implementation Plan. Consultants Ian Coyle, head of Pracademic Partners, and Angela Ellis joined via Page 599 of 608 Town Board March 5, 2025 Zoom and introduced the Implementation Plan framework, which would detail themes from the Comprehensive Plan such as Healthy Community, Quality Neighborhoods, Safe Connections, Resilient Environment, and Sound Economy. Each theme will include goals, policies, and action items prioritized by urgency and resources, with funding sources categorized into Operational Funds, Capital Improvement Plan, and Grants. Pracademic Partners explained that ultimately, the plan will encompass all goals and policies. This sample was intended to ensure alignment with the Town Board's vision and was illustrative rather than complete. Councilmember King expressed his approval to Administrator Robson and Pracademic Partners that the plan is heading in the right direction, noting that it would require work, but would result in a working document that is easily explainable and digestible by the community. The Town Board all agreed but highlighted the need to clarify action item prioritization and include both upfront and ongoing costs in the plan. Next steps suggested by the Town Board also included aligning the framework with the budget, adding specificity to prioritize actions (which both Town Board and staff would do), creating a legend for priorities, and adding a summary template to help ensure community understanding. When the Board suggested including financial feasibility and ongoing project costs next to each activity, Administrator Robson acknowledged the importance of connecting the implementation plan with future budget items. Administrator Robson explained that Munis will be utilized for that integration. See Attachment A. 2. Discussion - Harrison Drive Speed Analysis Administrator Robson mentioned that the Village of Larchmont had recently reduced the Village speed limit on Harrison Drive to twenty-five miles per hour. The Traffic Committee recently had a resident attend a meeting and ask that the Town consider a similar change for the Town's section of Harrison Drive. Councilmember Fiddelman shared that the only speed limit sign on Harrison Drive currently indicates thirty miles per hour on the Town's portion of the road, and there is no signage reflecting the new Village speed limit. This highlighted the need for effective communication of any future speed limit changes, with suggestions for additional signage and potential stop signs at hazardous curves. Councilmember Nambiar emphasized the importance of agreeing on the new speed limit by garnering community input as well, and ensuring it is clearly communicated. The Board discussed the challenges of enforcing the new limit, as well as the potential benefit of consistency across the two Villages and the Town. The Board agreed that Town Attorney William Maker Jr. should proceed with drafting a local law to reduce the speed limit on the entire length of Harrison Drive, and also that they would like to explore the possibility of implementing a twenty-five-mile-per-hour speed limit for the entire Town and that first they wanted to seek feedback from the Traffic Committee on the idea. The Board also mentioned wanting to discuss the idea, as well as enforcement strategies with the Police Department. 3. Discussion - Review of Bid Results -TA-25-04 Landscape Maintenance Services for Town Senior Center, Hommocks Fields and Pool Complex-2025-2026 Administrator Robson explained that recently the Town completed bid procurement for the 2025-2026 Landscape Maintenance Services contract for the Town Senior Center and Hommocks Park properties. Only two bid proposals were received, and the lowest bid was disqualified due to a missing bond deposit. Because the cost of these services are not over the bid threshold anyway and given potential changes in the maintenance needs at Hommocks Field, the Administrator recommended rejecting the bids and soliciting more informal month-to-month service proposals instead. 4. Proposed "Prohibition Against Parking Gas-Powered Motor Vehicles at Parking Page 600 of 608 Town Board March 5, 2025 Spaces Designated Exclusively for Parking Electric Vehicles" Law Town Attorney Maker introduced the revisions he had made to the proposed "Prohibition Against Parking Gas-Powered Motor Vehicles at Parking Spaces Designated Exclusively for Parking Electric Vehicles" law. If the Town Board considers the proposed law ready for public discussion, he explained, a public hearing may be scheduled. Supervisor Elkind Eney suggested that the law should exclusively target gas-and diesel-powered vehicles, as plug-in hybrids should be able to use these EV chargers and proposed a higher fine akin to the fines charged for vehicles illegally parked at handicapped parking spaces. The discussion emphasized that electric vehicles should be plugged in when parked in these designated spaces. The Board agreed to set the public hearing for the law in its current form and then revisit it later if enhancements are warranted. 5. OUT OF ORDER: Discussion -2024 Capital Budget Report Comptroller Yogman provided the Board with the new, quarterly capital projects report, which included a listing of all the major open capital projects, their current status, and project milestone dates. For each project, the original project budget, expenditures and encumbrances to date, and the unexpended balance were listed, along with a brief status update for each project. Comptroller Yogman explained that the Board would see a budget amendment if there was a change in costs. Councilmember Fiddelman asked about the Town Center flooring and then also the locker room savings, and whether or not those savings might be used for painting in the Town Center. Comptroller Yogman explained that it depends how much is left in savings, as well as whether or not the project was originally bonded. It a project was bonded, then the funds could only be used for that specific purpose then it is for just that purpose and could not be repurposed. 6. Updates Councilmember Nichinsky mentioned that the Town Code is incorrect for the Leaf Blower law. Town Clerk May explained that the new laws are located in the New Law section of the code, as well as in notes, until they are updated into the Code. The code is updated annually, so the Leaf Blower Law and Tree Law will soon be fully incorporated in the Town Code. Councilmember Nichinsky asked the Board if anyone was able to attend the next meeting of the Planning Board, as she would not be able to attend. Councilmember King attended a Coastal Zone meeting and noted that three members from the Village of Larchmont are still not participating in meetings. Councilmember King has since spoken with Village Trustee Peter Fanelli, suggesting that those members should perhaps resign, because they have now missed multiple meetings. Councilmember King mentioned that the Recreation Commission wanted to reappropriate the money allocated for the playground shade consultant to purchase tables with umbrellas. Their goal is to have an immediate impact on available shade this summer. Administrator Robson explained that the Recreation Commission cannot use that money because the Town has already signed the contract with the shade consultant. Administrator Robson added that she did not think that the consultant would take tons of time, but if the Town needs to purchase a large structure, or maybe large trees, for instance, then those items may take a while to install. Supervisor Elkind Eney informed the group that the Village of Larchmont is applying for a grant from the NYS DEC to remove invasive species at Flint Park along Long Island Sound. When the Village walked the property with the DEC, the DEC suggested they apply along with the Town of Mamaroneck. The DEC likes bigger projects and in the long term there will be a better outcome if all the invasives are removed along the shoreline. In addition, we will all realize a reduction in flooding because the replanted natives will filter more water and provide more environmental benefits. The Village wants to know if the Town will join in the grant application. The Page 601 of 608 Town Board March 5, 2025 Board discussed, mentioning the need to review the grant and to determine who will actually be removing the invasives and replanting the natives. In principle, the Board agreed. Councilmember Nichinsky will share with Sustainability Collaborative. Supervisor Elkind Eney reported that Noam Bramson, Executive Director of Sustainable Westchester, had called regarding Community Choice Aggregation mentioning that Sustainable Westchester would like participating municipalities to sign up earlier this year allowing a longer period of time to solicit lower power prices. In principle, the Board is interested in moving forward with the initiative. The Board discussed that the significant variation in pricing last year compared to the previous year prompted a more extensive contract review and the introduction of three pricing levels. The contracts are for a duration of one year. The Board agreed to move forward with Community Choice Aggregation. Supervisor Elkind Eney mentioned she had another call from Paul Noto. He mentioned that he does not want to go through the expense of an application if the Board will not consider a zoning change. The Board discussed various questions and concerns about his proposal, including the entrance and number of units in such a small space. The Board supports the need for more housing, but did not want to consider a zoning change. Administrator Robson mentioned that Rye Brook and Port Chester are looking for twenty municipalities to join in their fight against ConEd rate increases. This is the municipal arm of the fight. The cost of hiring an attorney would be capped at $100,000, so each municipality (if twenty join the case)would pay $5,000. Administrator Robson suggested a resolution at the next meeting on March 19th. Supervisor Elkind Eney presented a brief update on the CRC and Administrator Robson agreed to reach out to Chief Creazzo about a Spanish speaking officer presenting to the CRC's constituents. 7. OUT OF ORDER- Discussion -2025 Capital Budget Amendments Comptroller Yogman explained that these 2025 capital budget amendments are all good news. The Town Center flat roof epoxy, HVAC system replacement, restrooms, elevator modernization, the Esri GIS Software upgrade, and the Larchmont Gardens archway stone masonry projects were all completed, and these amendments are necessary to transfer the remaining funds to their respective accounts. Funds for the Sheldrake Trail Bridge project were not needed, so transfer of the remaining money to the General Fund was recommended. The Town Center flat roof rehabilitation was completed with significant savings, and Comptroller Yogman recommended transferring those remaining funds to the Debt Service Fund. Finally, completed drainage projects at Nancy Lane and Murdoch Woods required a budget transfer of remaining balances to other drainage projects in the Town. In total, Comptroller Yogman updated the Board, $67,700 of additional funds will be made available for drainage projects. Councilmember King asked if any remaining funds could be transferred to the Senior Center Project. Comptroller Yogman explained no--some must go back to debt service and the others must return to the funds from which they were originally allocated. 8. Discussion -Zencity Administrator Robson and Assistant to the Town Administrator Marc Romero explained that the Town has recently purchased new software to improve community outreach. The software consists of two subcategories. The first, the Organic Platform, consolidates real-time data mentioning the community, from media including, Facebook, online sources and other news vehicles. The consolidation now includes Village of Mamaroneck and Village of Larchmont data, but eventually that will be segmented and then the Organic side of Zencity will provide a general overview and Page 602 of 608 Town Board March 5, 2025 aggregate any Town news or trending topics for the Town Board and staff. Councilmember Nambiar asked Assistant Romero if he can summarize the Zencity analysis on a monthly or quarterly basis, by using the Zencity metadata to answer questions and develop recommended actions. Assistant Romero confirmed that he will eventually be reporting from Zencity either weekly or monthly, with Zencity training currently underway. The second subcategory, the Engage Platform, is public facing. The Town intends to use for the upcoming Pool Survey. Assistant Romero will send the Board a link to survey as it currently stands. Questions have been compiled using artificial intelligence, along with recommendations from Recreation Superintendent Jill Fisher and Administrator Robson. Councilmember King inquired about the possibility of holding quarterly Town Hall meetings, perhaps at the Senior Center, which would be informal gatherings addressing topics such as the Pool Survey and flooding. These meetings would provide an opportunity for residents to voice their concerns and for the Town to disseminate information. Councilmember Fiddelman asked if this new platform could be used to garner input from residents on the development of a new Town seal. 9. OUT OF ORDER: Request for Executive Session Moved by Councilmember King, seconded by Councilmember Nambiar, the Town Board agreed to enter into Executive Session to discuss the employment history of particular individuals. Carried Moved by Councilmember Fiddelman, seconded by Councilmember Nichinsky, the Town Board unanimously agreed to resume the Regular Meeting. Carried 10. Changes to Regular Meeting Agenda • Add in 'Appointment of Michael Henry Probationary Firefighter in the Fire Department' to Fire Commission. • Add in 'Consideration of-Agreement with BV Strategies LLC' 8:00 PM TOWN BOARD REGULAR MEETING The Town Board meeting convened in the Courtroom Located on the second floor at the Town Center. The Public was to view the meeting on cable access television (Optimum 76/ Fios 35) or on LMCMedia.orq CALL TO ORDER The Regular Meeting of the Town Board was called to order by Town Supervisor Elkind Eney at 8:15 p.m. The Town Supervisor noted that the Town Board met for a Work Session beginning at 5:00 p.m. this evening, which was open to the public. SUPERVISOR'S REPORT Welcome to the March 5, 2025, meeting of the Town Board of the Town of Mamaroneck. The Town Board met today for a Work Session in Conference Room A, starting at 5:00pm, which is open to the Public. I will be brief tonight. On February 25, the Town Board met with some members of the school board to discuss the use of the Hommocks fields. It was a productive meeting. We are one community, and it is always helpful when we are able to meet with the various stakeholders. We agreed to meet again on April 1. Stay tuned... Page 603 of 608 Town Board March 5, 2025 Last night I attended a Sustainability Collaborative meeting. I will let Robin report on the meeting itself. I do want to remind everyone that gas-powered leaf blowers are now banned in the unincorporated area of the Town of Mamaroneck. Landscapers and property owners are both liable if gas-powered leaf blowers are used. For the first offense during a calendar year, the fine is not less than $125 and not more than $250. For a second offense during the same calendar year, the fine is not less than $250 and not more than $500. For additional offenses during the same calendar year, the fine of$500 for each such offense. I also want to remind everyone about an important issue in our community...traffic safety. Please everyone, "Drive Like You Live Here"! This is our community--follow the rules of the road. This means slowing down and respecting speed limits, as speeding not only increases the risk of accidents, but also endangers the lives of our neighbors, family members and others who live and work here. Obeying traffic signals, using turn signals, and yielding to pedestrians are essential steps in keeping our streets safe for everyone. In addition to driving safely, we also need to remember the importance of parking safely, avoiding spaces that block driveways, are too close to a fire hydrant, or create hazards for others. By driving and parking responsibly and respectfully, we help create a safer, more harmonious environment for all of us whether we are walking, biking or driving! Coming up: The Sound Shore St. Patrick's Day parade will kick off Saturday, March 29 at 1:30. The parade starts at Mamaroneck Avenue School and proceeds down Mamaroneck Avenue to the Harbor. I hope to see everyone there! RESIDENT COMMENTS Supervisor Elkind Eney asked if anyone in the audience wished to address the Town Board and there was no one. BOARD OF FIRE COMMISSIONERS 1. Call to Order Commissioner Elkind Eney called the Meeting to order, then on motion of Commissioner King, and seconded by Commissioner Nichinsky, the Board of Fire Commissioners was unanimously declared open. Present were the following Members of the Commission: Commissioner: Jaine Elkind Eney Commissioner: Sabrina Fiddelman Commissioner: Jeffery L. King Commissioner: Robin Nichinsky Commissioner: Anant Nambiar 2. Fire Claims March 5, 2025 Moved by Councilmember King, seconded by Councilmember Nambiar RESOLVED that the Board of Fire Commissioners hereby approves the attached list of fire claims in the amount of$18,144.52. See Attachment B. Carried 3. Fire Report Page 604 of 608 Town Board March 5, 2025 Commissioner Elkind Eney read the Fire Report for the Month of February 2025, as follows: ALARM TYPE NUMBER Generals 31 Minors 19 Stills 2 Out of Town (Mutual Aid) 0 EMS 29 Drills 4 TOTAL 85 Total number of personnel responding: 624 Total time working: 40 hours and 30 minutes. See Attachment C. 4. ADDED: Appointment of Probationary Firefighter in the Fire Department Town of Mamaroneck Fire Department Chief Alexander Rapp recommends appointing Michael Henry to the full-time position of Probationary Firefighter in the Fire Department. Mr. Henry would receive an annual salary of$73,102, effective March 24, 2025. Moved by Commissioner Nichinsky, seconded by Commissioner Fiddelman, it was RESOLVED that the Board of Fire Commissioners hereby approves the appointment of Michael Henry to the full-time position of Probationary Firefighter at an annual salary of$73,102, effective March 24, 2025. See Attachment D. Carried 5. Other Fire Department Business There being no further business to come before the Fire Commission, on motion of Commissioner Fiddelman, Seconded by Commissioner King, the Commission unanimously adjourned and the Town Board reconvened. AFFAIRS OF THE TOWN OF MAMARONECK 1. OUT OF ORDER: Consideration to Set a Public Hearing - Proposed Local Law "Regulation of Solar Energy" Moved by Councilmember Nambiar, seconded by Councilmember King, it was RESOLVED that the Town Board hereby sets a Public Hearing for proposed local law "Regulation of Solar Energy"for the Town Board meeting on April 2, 2025. Carried 2. Consideration of Rejection of Bid TA-25-04 Landscape Maintenance Services for Town Senior Center, Hommocks Fields and Pool Complex-2025-2026 Page 605 of 608 Town Board March 5, 2025 Moved by Councilmember King, seconded by Councilmember Nambiar, it was RESOLVED that the Town Board hereby rejects bid TA-25-04 Landscape Maintenance Services due to an opportunity to save costs by seeking proposals on a month-to-month basis. Carried 3. ADDED: Consideration of Agreement with BV Strategies LLC Moved by Councilmember Fiddelman, seconded by Councilmember Nambiar, it was RESOLVED that the Town Board does hereby authorize the Town Supervisor to execute the agreement as amended with BV Strategies LLC, for consulting services, at a cost of$7,500.00 per month. Carried 4. OUT OF ORDER: Consideration of 2025 Capital Budget Amendments Moved by Councilmember Nambiar, seconded by Councilmember Nichinsky, it was RESOLVED that the Town Board hereby authorizes the Comptroller to make the necessary budget amendments, as presented. Carried REPORTS OF THE COUNCIL Councilmember Nambiar • With the changes in the Town Board liaison assignments,joined a Housing Authority meeting this week for the first time. Will miss Planning and Zoning. Councilmember Fiddelman • No committee meetings to report but wished everyone a happy St. Patrick's day. Councilmember King • Honored to be back after his short leave of absence. • Attended a Recreation Committee meeting. It is a very busy time of year for the Recreation Department. The brochure is out with Spring and Summer programs. Programs fill fast, so register, do not hesitate to register your son, daughter, grandchild or other! • Also recently attended a meeting with the Coastal Zone Committee. Always amazed at the expertise within that committee and commented that projects are moving ahead on this well-run committee. Councilmember Nichinsky • Also, back after missing the last two meetings that she was unable to attend. • Assigned to go back to being liaison for the Planning Board and also newly on the Ethics Committee. • Attended the Sustainability Collaborative meeting, where they always have many programs and initiatives going strong. They discussed how to advertise the Town's new gas-powered leaf blower ban that went into effect on January 1, 2025. • Reminded everyone that the Town's new Tree law went into effect Town-wide for all sizes of lots at the end of February. • Check the Town website for these two new laws intended to protect the environment. • Upcoming events on March 15th, from 10am to 1pm, the Westchester County Mobile Shredder will be at Maxwell Avenue. • On March 22nd at 3pm, there is an Edible Garden Workshop at the Mamaroneck Library. • On April 26th there is Town Clearn Up, from 10am to 2pm, at the Leatherstocking Trail. And, from 1 to 4pm there is an Earth Day celebration at Constitution Park--stop Page 606 of 608 Town Board March 5, 2025 by the Sustainability Collaborative table there for more information on the Collaborative and all they are doing. • On May 5th, the Town will be hosting a compost giveaway (time to be determined). TOWN CLERK'S REPORT Now that it is warming up outside, Town Clerk Allison May reminded Town residents about our Do Not Solicit Registry. Residents who do not want peddlers to knock on their doors should register using the Do Not Solicit Form on the Resident Hub section of our Town website. Once you have registered you can print out the No Solicitation sign after you submit your form and then post it near your front door. Supervisor Elkind Eney asked if this was applicable to the Villages as well, and Attorney Maker noted that this is only applicable to the Unincorporated Area of the Town of Mamaroneck. RETURN TO WORK SESSION The meeting recessed at 8:39 p.m. and the Board returned to a Work Session in Conference Room A. 10. OUT OF ORDER: Budget Committee Process The Board reviewed the outline provided for the budget committee process. See Attachment E. Moved by Councilmember Nambiar, seconded by Councilmember King, the Town Board agreed to enter into Executive Session to discuss the employment history of particular individual or individuals, and the potential sale of land. Carried ADJOURNMENT Moved by Councilmember Fiddelman, seconded by Councilmember Nichinsky, the Town Board unanimously agreed to resume the Regular Meeting and unanimously adjourned the meeting at 10:45 p.m. Carried REGULARLY SCHEDULED MEETING —March 19, 2025 Submitted by Allison May, Town Clerk Page 607 of 608 47 Town of Mamaroneck '4 Town Board Minutes o ,f_ } Tuesday, March 25,2025, Senior Center, z 7-, 1288 Boston Post Road, 6:30 PM FOUNDED 1661 PRESENT: Jaine Elkind Eney, Town Supervisor Sabrina Fiddelman, Councilmember Jeffery L. King, Councilmember Robin Nichinsky, Councilmember Anant Nambiar, Councilmember ABSENT: ALSO PRESENT: Allison May, Town Clerk 6:30 PM SPECIAL MEETING OF THE TOWN BOARD CALL TO ORDER The Regular Meeting of the Town Board was called to order by Town Supervisor Elkind Eney at 6:35 p.m. 1. Request for Executive Session Moved by Councilmember King, seconded by Councilmember Nambiar, the Town Board agreed to enter into an Executive Session to discuss the employment history of a particular individual. Carried Moved by Councilmember Fiddelman, seconded by Councilmember Nichinsky, the Town Board unanimously agreed to end the Executive Session and close the meeting at 8:40 p.m. Carried Page 608 of 608