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HomeMy WebLinkAbout2025_10_20 Town Board Meeting Packet IN.0 w � FOUNDED 1661 Town of Mamaroneck Town Board Agenda Monday, October 20, 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 E located on the First Floor at the Town Center. WORK SESSION ITEMS 1. Request for Executive Session 2. Discussion - Proposed Local Law - "Amendment to Certain Dimensional 4 - 8 Requirements in the R-A Zoning District" Proposed Local Law - "Amendment to Certain Dimensional Requirements in the RA Zoning District" 3. Discussion - Proposed Local Law - "Prohibition on Parking within Forty 9 - 12 Feet of the Driveway on North Chatsworth Avenue that serves the Property at 16 North Chatsworth Avenue" Proposed Local Law - "Prohibition on Parking within Forty Feet of the Driveway on North Chatsworth Avenue that serves the Property at 16 - Pdf 4. Discussion - Proposed Local Law - "Revision to the Mailing Area for 13 - 17 Notification in Land Use Applications" Proposed Local Law - "Revision to the Mailing Area for Notification in Land Use Applications" - Pdf 5. Discussion - Film Permit Application 18 - 39 Film Permit Application - Pdf Town of Mamaroneck - Birnham Wood Documents Proposed Local Law - Temporary Suspension of Chapter 99 of the Code of the Town of Mamaroneck - Pdf(1) 6. Discussion - 2026 Revised Budget Calendar 40 - 41 2026 Budget Calendar - Pdf 7. Discussion - 2026 Tentative Budget Highlights 42 - 361 2026 Tentative Budget Highlights - Pdf 8. Discussion - Hommocks Fields with Recreation Commission 9. Updates 10. Changes to Regular Meeting Agenda Page 1 of 374 8:00 PM TOWN BOARD REGULAR MEETING The Town Board meeting will convene in the Conference Room C located on the first floor of the Town Center. The Public is able to view the meeting on cable access television (Optimum 76/ Fios 35) or on LMCMedia.orq CALL TO ORDER SUPERVISOR'S REPORT PUBLIC HEARING(S) RESIDENT COMMENTS STAFF COMMENTS/ PRESENTATIONS 1. 2026 Tentative Budget Highlights 362 - 363 2026 Tentative Budget Highlights 10.20.25 BOARD OF FIRE COMMISSIONERS 1. Call to Order 2. Fire Claims 3. Fire Report 4. Other Fire Department Business AFFAIRS OF THE TOWN OF MAMARONECK 1. Consideration to Set A Public Hearing - Proposed Local Law - 364 - 368 "Amendment to Certain Dimensional Requirements in the R-A Zoning District" Proposed Local Law - "Amendment to Certain Dimensional Requirements in the RA Zoning District" 2. Consideration to Set A Public Hearing - Proposed Local Law - 369 - 372 "Prohibition on Parking within Forty Feet of the Driveway on North Chatsworth Avenue that serves the Property at 16 North Chatsworth Avenue" Proposed Local Law - "Prohibition on Parking within Forty Feet of the Driveway on North Chatsworth Avenue that serves the Property at 16 - Pdf 3. Consideration of - 2026 Revised Budget Calendar 373 - 374 2026 Budget Calendar - Pdf 4. Consideration of - Agreement A 5. Consideration of - Agreement B REPORTS OF MINUTES REPORTS OF THE COUNCIL TOWN CLERK'S REPORT TOWN ATTORNEY'S REPORT ADJOURNMENT REGULARLY SCHEDULED MEETING - November 5, 2025 Page 2 of 374 Any physically handicapped person needing special assistance in order to attend the meeting should contact the Town Administrator's office at 914-381-7810. Page 3 of 374 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: William Maker Jr., Town Attorney Re: Discussion - Proposed Local Law - "Amendment to Certain Dimensional Requirements in the R-A Zoning District" Date: October 20, 2025 Attached please find a memo from Town Attorney, William Maker, for a proposed local law regarding a zoning amendment for attached properties on Elkan Road, as well as comments from the Planning Board. Should you agree, we offer the following resolution. Action Requested: RESOLVED, that the Town Board hereby sets a public hearing for proposed local law "Amendment to Certain Dimensional Requirements in the R-A Zoning District" for November 19,2025. Attachment/s: 2025-10-10-mx to TB w PB comments and LL Page 4 of 374 oa Town of Mamaroneck rc r County of Westchester • "FOUNDED 3661 ` 740 West Boston Post Road, Mamaroneck,NY 10543-3353 COUNSEL TEL: 914/381-7815 FAX: 914/381-7809 WMakerJr@TownofMamaroneckNY.gov MEMORANDUM To: Members of the Town Board---October 20,2025 agenda ccs: Meredith S. Robson,Town Administrator Allison May,Town Clerk From: William Maker,Jr.,Attorney for the Town Subject: Rezoning of Elkan Park Date: October 10, 2025 At its September 17, 2025 meeting, the Town Board resolved to refer a proposed amendment to the zoning ordinance to the Planning Board for a report as required by section 240- 92B of the Mamaroneck Code. If adopted,the law will amend the zoning ordinance to eliminate the requirement to maintain side yard setbacks for interior parcels within the R-A District. On October 9th, the Planning Board's counsel sent an email reporting that the Planning Board endorsed the proposed local law, with one member dissenting (see attached email from Lisa Hochman dated 10/10/25). For ease of reference, I also attach a copy of the proposed law. The Town Board may now set a public hearing for a discussion of the proposed local law. 1 Page 5 of 374 Outlook PB Report and Recommendation on Proposed LL re Zoning Requirements for Elkan Park properties From Lisa Hochman <lisahochmanlaw@gmail.com> Date Fri 10/10/2025 12:22 PM To Maker Jr.,William <WMakerJr@townofmamaroneckny.gov>;William Maker <wmaker@mfd-law.com> Cc Jami Sheeky <JSheeky@townofmamaroneckny.gov>; Carol Murray <CMurray@townofmamaroneckny.gov>; Aitchison, Elizabeth <EAitchison@townofmamaroneckny.gov>;Anthony Oliveri <aoliveri@aiengineers.com>; Ralph <engelesq@gmail.com>; Ira Block <irahblock@gmail.com>;James Carroll <carrollj92@gmail.com>; Elizabeth Cooney <elcoone@yahoo.com>; Edmund Papazian <Ed.Papazian@libertymutual.com>; Ron Mandel <ronmandel@gmail.com>; Nichinsky, Robin <RNichinsky@townofmamaroneckny.gov>; Polcari, Richard <RPo lcari @townofmamaroneckny.gov> Bill, This message is in response to your memo to the Town of Mamaroneck Planning Board dated September 18, 2025 regarding a proposed amendment to the zoning ordinance to change the zoning requirements for Elkan Park properties. As counsel to and on behalf of the Planning Board, I hereby report that at the October 8th regular meeting of the Planning Board, of the six members present (one being an alternate member), five members recommend adoption of the proposed local law to change the zoning requirements to eliminate the need for fully attached Elkan Park properties to obtain variances for otherwise zoning compliant construction. One board member objected. This concludes the Planning Board's report and recommendation Sincerely, /s/ Lisa Hochman Counsel to Town of Mamaroneck Planning Board Page 6 of 374 Local Law No. -2025 This local law shall be known as the "Amendment to Certain Dimensional Requirements in the R- A Zoning District" Law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1—Purl}ose: The Larchmont Veterans' Building Corporation developed Elkan Park with a series of attached buildings, each containing a number of dwelling units. It was built to address the post- World War II housing shortage. When built, each individual building satisfied the side yard setback requirements of the zoning ordinance. In 1947, the Corporation began transferring title to the individual dwelling units within each building. Each dwelling unit became its own individual building lot. Units attached to other units on each side no longer had any side yards and became nonconforming. Under the zoning ordinance, nonconforming structures cannot be enlarged or expanded without obtaining a variance. Even if a proposed extension to the front or rear of any completely attached unit meets the dimensional requirements for front or rear yards, the owner still must obtain a variance because of the unit's nonconforming status. Because of the unique situation posed by Elkan Park, the Board of Appeals, barring some other problem, has granted such variances. Thus, the agenda of the Board of Appeals can be cluttered with applications for variances for construction that but for the nonconforming nature of the unit would be permitted as-of-right. This law would eliminate the need for properties in Elkan Park, whose side walls are attached to adjoining units on each side, from having to obtain a variance for expansions that otherwise satisfy the zoning ordinance. The proposed law also increases the maximum lot coverage from 25%to 35%. Section 2—Amendment of a current section of the Mamaroneck Code: Section 240-4 of the Code of the Town of Mamaroneck hereby is amended by adding a new definition to be placed within that section in its proper alphabetical position: LOT LINE, INTERIOR A lot line or lines on a parcel in the R-A: Attached Residence District that is improved with a party wall that separates the lot from an abutting lot. Page 7 of 374 Section 3-Amendment of a current section of the Mamaroneck Code: Section 240-42 of the Code of the Town of Mamaroneck hereby is amended by deleting paragraph A. (3) and substituting the following in its place: (3) Maximum coverage of lot: 35%. Section 4-Amendment of a current section of the Mamaroneck Code: Section 240-42 of the Code of the Town of Mamaroneck hereby is amended by deleting paragraph B. (2) and substituting the following in its place: (2) Minimum side yards. (a) For a lot with only one interior lot line: One at least: 25 feet. (b) For a lot with only one interior lot line:Total of two at least: 25 feet. (c) For a lot with two interior lot lines: 0 feet (d) An unattached accessory building not over one story or 15 feet in height and located on the rear one-third (1/3) of the lot may be placed at a minimum distance of five feet from the property line. On a corner lot, such accessory building shall not be located nearer to the street line than the required minimum front yard setback for the zoning district. Section 5-Severability: Should any provision of this Local Law be declared invalid or unconstitutional by any court of competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any other provisions of this Local Law, which may be implemented without the invalid or unconstitutional provisions. Section 6-Effective Date: This Local Law shall become effective upon filing with the Secretary of State. September 12,2025 2 Page 8 of 374 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: William Maker Jr., Town Attorney Robert P. Wasp, Town Engineer Re: Proposed Local Law - "Prohibition on Parking within Forty Feet of the Driveway on North Chatsworth Avenue that serves the Property at 16 North Chatsworth Avenue" Date: October 20, 2025 Attached please find a memo from Town Attorney, William Maker, regarding a proposed local law to formally designate a 40-foot"No Parking" zone on each side of the driveway at 16 North Chatsworth Avenue. The Town Code currently does not include this restriction. If passed, this law would resolve the ongoing visibility issues. Should you agree, we offer the following resolution. Action Requested: RESOLVED, that the Town Board hereby sets a public hearing for Proposed Local Law "Prohibition on Parking within Forty Feet of the Driveway on North Chatsworth Avenue that serves the Property at 16 North Chatsworth Avenue" for November 5,2025. Attachment/s: 2025-9-5-LL-no pkg 40 ft from 16 North C Page 9 of 374 , . o 'o Town of Mamaroneck x ', ' m County of Westchester ~ o„N„Ea,b�,72 740 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 ccs: Meredith S. Robson, Town Administrator Robert P. Wasp, Town Engineer Allison May, Town Clerk From: William Maker, Jr., Attorney for the Town Subject: Local law regarding parking near the 16 North Chatsworth driveway Date: September 5, 2025 There is no parking zone near the entrance to the driveway for 16 North Chatsworth Avenue. Recently, the staff realized that this zone is not contained in the Town Code. I attach a proposed law which, if enacted, will rectify the situation. If the Town Board considers the proposal ready for a public hearing, it can set the date for such a hearing at one of its upcoming meetings, or it can refer the proposed law to the Traffic Committee for its opinion before setting a date for the hearing. Page 10 of 374 Local Law No. -2025 This local law shall be known as the "Prohibition on Parking within Forty Feet of the Driveway on North Chatsworth Avenue that serves the Property at 16 North Chatsworth Avenue" Law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1 -Purpose: The purpose of this law is to improve visibility for drivers exiting the driveway that serves the property at 16 North Chatsworth Avenue. Section 2-Prohibition of Parkin on Maple Hill Drive within Thin Feet of Murray Avenue: Section 219-18 of the Code of the Town of Mamaroneck hereby is amended to add thereto the following: Name of Public Highway Direction of Travel Location North Chatsworth Avenue North East side from where the southerly boundary of the driveway that serves the property at 16 North Chatsworth Avenue (formerly known as Old Jefferson Street) meets North Chatsworth Avenue for a distance of 40 feet toward the intersection of North Chatsworth Avenue and Myrtle Boulevard Section 3-Sign(s) to be Erected and Painting to be Done: An appropriate sign or signs shall be erected on and/or above, and/or striping shall be painted on the surface of North Chatsworth Avenue indicating where parking is prohibited by this law. 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. Page 11 of 374 Section 5—Effective Date: This Local Law shall become effective upon filing with the Secretary of State. August 29,2025 2 Page 12 of 374 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: Proposed Local Law - "Revision to the Mailing Area for Notification in Land Use Applications" Date: October 20, 2025 Attached please find a memo from Town Attorney, William Maker, regarding an amendment to the rules for mailing notice of land use applications. Action Requested: For discussion purposes, only, at this time. Attachment/s: 2025-9-05-Mx to TB tr proposed LL Page 13 of 374 4.) o Town of Mamaroneck Lij `_4 n County of Westchester ~FOUNDED 1661 x 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 ccs: Meredith S. Robson,Town Administrator Allison May,Town Clerk From: William Maker,Jr.,Attorney for the Town Subject: Mailing notification of land use application Date: September 5, 2025 At a recent Town Board work session, the Board members directed me to draft an amendment to the rules for mailing notice of land use applications.1 I attach a proposed local law that will differentiate between properties in the Town's business/residential and industrial districts and properties in the Town's residential districts. The law will continue the 300-foot range for mailing notice of land use applications for properties in the residential districts and increase the range to 1,300 feet, which is a few feet shy of a quarter mile, for larger properties in the business and industrial districts. The 5,000 square foot demarcation that you will read in the proposed law was suggested by the Building Inspector. In his opinion, a 1,300-foot range for properties of a lesser size would impose on the owners and tenants of smaller properties the same type of unnecessary, far- reaching requirement for notification that this law is designed to prevent. Rather than use zoning districts for determining ranges for notification, I tried to isolate the uses that may have a greater impact,such as new multifamily buildings or new supermarkets, but abandoned that approach due to definitional concerns (e.g., 1,300 foot range for a five-story apartment building,but not for a three-story one, for a supermarket but not for a grocery store, etc.) and because of a concern that a particular use might be omitted even though because of the 1 Land use applications consist of applications for wetland/watercourse permits, site plans, subdivisions,variances or special use permits. Land use applications also include application for an interpretation of the zoning ordinance and petitions to amend the zoning ordinance initiated by a property owner. Page 14 of 374 To: Members of the Town Board ccs: Meredith S. Robson,Town Administrator Allison May,Town Clerk From: William Maker,Jr.,Attorney for the Town Subject: Mailing notification of land use application Date: September 5, 2025 Page Two subject property's location, its development with such use might have a significant impact on its environs. Also using zoning districts to distinguish mailing ranges makes application of the rule easier for the Town staff. If the Town Board considers this proposed law worthy of public discussion, it may set a public hearing and after the hearing is closed, decide whether to enact it. Although this law is not an amendment to the zoning ordinance requiring referral to the Planning Board, the Town Board may want its opinion as well as the opinion of the Board of Appeals since those are the municipal agencies where land use applications are heard. Indeed,when the notification law was last amended in 2022, the Town Board solicited the opinions of these boards regarding that change. Page 15 of 374 Local Law No. -2025 This local law shall be known as the "Revision to the Mailing Area for Notification in Land Use Applications" Law BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1 -Purpose: In 2013, the Town Board passed Local Law No. 7 of 2013. That law created two different ranges for mailing notice of land use applications: a 300-foot range for properties in zoning districts other than the R-15, the R-20, the R-30 and the R-50 districts and a 1,500-foot range for properties in those four larger districts. Thus, applicants within the R-15, the R-20, the R-30 and the R-50 zoning districts were required to mail notices of, for example, an application for a variance to reduce a side yard for an outdoor deck to properties more than a quarter mile away. At times 300 or more properties received notice. Because this mailing requirement was deemed excessive, Local Law No. 8 of 2022 was enacted to make 300 feet the range of notification for all land use applications. The Town Board has determined that while a 300-foot range is adequate for most land use matters, principal and special uses in the Town's business and industrial districts may have an impact on a broader scale and therefore more citizens should be notified by mail of applications for such uses. Section 2-Amendment of a current section of the Mamaroneck Code: Section 144-2 of the Code of the Town of Mamaroneck hereby is repealed and the following substituted in its place: MAILING AREA 1,300 linear feet from each of the lot lines and corners of the subject property if the subject property is 5,000 square feet or greater in size and is located in the B-MUB, B-R, B-SR or LI zoning district. 300 linear feet from each of the lot lines and corners of the subject property if the subject property is located in a zoning district other than the B-MUB,B-R, B-SR or LI zoning district. Section 3-Severability Should any provision of this Local Law be declared invalid or unconstitutional by any court of competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any other provisions of this Local Law, which may be implemented without the invalid or unconstitutional provisions. Page 16 of 374 Section 4—Effective Date: This Local Law shall become effective upon filing with the Secretary of State. September 5,2025 2 Page 17 of 374 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: Film Permit Application Date: October 20, 2025 For your consideration, please find attached a film permit application submitted by SPEED BUMP LLC for filming outside of a private home located on a cul de sac and the surrounding area in Town. The proposed filming is scheduled to take place from January through May 2026, over multiple days each month, at this single location. A description of the request is attached for your review. Captain Maher and I have met with one of the filming company representatives for an initial discussion. They are aware of the fact that this request goes well beyond our typical filming parameters. Action Requested: For discussion purposes, only, at this time. Attachment/s: film permit Page 18 of 374 v �° Town of Mamaroneck w 8 m ° 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 Please Print LICENSE NO. Company: SPEED BUMP LLC Address: Silver Cup Studios North-295 Locust Ave. Bronx, NY 10454 Production Contact: Olaf Gilliam-Location Manager Phone #: Cell Phone: 845-825-7794 Fax # Email:ogilliam45@gmail.com Location(s): 12 Park Hill Ln. Larchmont, NY 10538 Date(s):January 29,2025 Hours:Approx. 8:00 AM- 11:00 PM Type of Production (Title, Celebrities): - 1 Hour Episodic TV-"The Spot" -Claire Danes If TV Commercial, Product Name: Scene Description: -Ext.Cul De Sac and Shadwick Home-Actors pull up in vehicle to the house and into the garage. Kids trick or treating around the cul de sac and neighborhood. Equipment: Standard HD Film Package, 80'condor lift(tbd placement) Generator: 1-2 van generators # In Cast and Crew:CAST-5/CREW-65/BACKGROUND-30 # of Vehicles:6- 15 PASS VANS,(4)40'BOX TRUCKS Types of Vehicles: BOX TRUCKS,PASSENGER VANS Director:ARIEL KLEIMAN Production Manager: MIKE BUONANNO, UNIT PRODUCTION MANAGER &PARRY CREEDON,LINE PRODUCER Insurance Company: Insurance TBD Signature of Film Representative & Title: Copies Forwarded To: Police Dept. Fire Dept. Town Clerk Highway Dept. Recreation Is Insurance Certificate on file: Yes No Date of Approval: Name of Approver: Meredith S. Robson Title of Approver: Town Administrator Signature of Approver: Application Fee: $500 License Fee: Police Department Fee: Total Amount to be Paid: NOTICE: You have a right to appeal a denial of this application to the Committee of Review (Supervisor & one Town Board member). Appeals should be delivered to the Office of the Town Clerk. 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Rubicon was used on a previous show and was causing confusion, however when the show airs on Hulu it will be called "The Spot". • We have decided to do the construction scene with the road work plates (where the boy is supposed to be hit) in another town. This will reduce our occurrences during the first block between January 12 -Feb 18. • We have started our neighborhood outreach and most of our requests for these neighbors specifically in the cul-de-sac and along Bonnie Way between Park Hill Ln &Weaver St. will be for set dressing front lawns and facades of the homes. I will be sharing a document outlining who has received the filming notice/resident letter by Friday 10/17 morning. In the meantime I have attached a copy of what has been distributed so far. In regards to Meredith's and James concern over the communication process I have outlined what we plan to do and propose with the Town of Mamaroneck below Neighborhood Communication Plan for Upcoming Filming To ensure transparency and maintain a respectful partnership with the Mamaroneck community, we are committed to proactive and consistent communication throughout the filming process. Resident Notification Letters Prior to each scheduled filming date, all neighbors in the vicinity will receive a detailed filming notice. These letters will outline the specific dates, times, and nature of the filming activity, including any potential impact such as parking adjustments or night shoots. Each notice will include direct contact information for key members of our location team: • Olaf Gilliam—Location Manager • Lauren Marszal—Assistant Location Manager • TBD —Location Assistant Residents are encouraged to reach out with any questions, concerns, or feedback. We are here to listen and respond promptly. Direct Contact Access Our team's phone numbers and email addresses will be clearly listed on every notice to ensure open lines of communication. We welcome dialogue and are committed to addressing community needs with professionalism and care. Town Coordination In addition to resident outreach, we will conduct weekly or bi-weekly check-ins with the Town of Mamaroneck's leadership, including the Town Administrator, Clerk, and Police Captain. These meetings will help us stay aligned with municipal expectations, address any emerging concerns, and reinforce our commitment to safe, respectful filming practices. Page 31 of 374 BIRNAM WOOD I have attached the following for you to have on hand at the board meeting this upcoming Monday, October 20, 2025. 1. Resident Notice Letter for upcoming filming -this letter is our initial outreach as we begin to speak with neighbors and make requests to work with them but also notify them of our filming activities. 2. Resident notice detailing our dates of filming, time, film contact info and parking plan 3. Mamaroneck Request and Introduction of the show - outlining what we are looking to achieve over the course of our season, which we discussed in our meeting. 4. List of contacts we have made contact with already in the neighborhood. This is a work in progress and will be updated. Page 32 of 374 hulu A24 October 2025 Dear Homeowner/Resident, I hope this message finds you well. My name is Lauren Marszal, and I'm part of the location management team for an upcoming A24/Hulu original series using the working title Birnam Wood, scheduled to begin principal photography in January 2026. Birnam Wood follows the unraveling of a seemingly perfect life. When a successful surgeon and her schoolteacher husband begin to suspect she may be involved in a tragic hit-and-run death, their search for truth spirals into a web of suspicion, secrets, and emotional reckoning. We've selected a property located on Park Hill Lane as a recurring exterior location for the series. Filming is expected to take place periodically between January and May 2026, and we will be revisiting the neighborhood throughout this time. Our preliminary schedule has our first occurrence in the neighborhood on January 21, 2026, and we are committed to giving advance notice to all residents ahead of each filming date. Some filming will include night shoots, which are essential to the story's visual tone. We will take every measure to minimize disruption and maintain a respectful presence. We also hope to collaborate with residents on some preliminary requests: • Set dressing requests on front lawns • Driveway rentals for various film equipment and support space. • General filming coordination and logistics Please note that we are working in full cooperation with the NY State Governor's Office, Town of Mamaroneck ordinances, and the Town of Mamaroneck Police Department in regards to all aspects of the production. Thank you for considering being part of this exciting new series. We look forward to working together and bringing this story to life in your neighborhood. Please feel free to reach out to me directly at (860) 575-8934. We'd be happy to answer any questions and provide additional details about the project and filming logistics. Warm regards, Lauren Marszal Olaf Gilliam Assistant Location Manager Location Manager (860) 575-8934 (845) 825-7794 lomarszal@gmail.com ogilliam45@gmail.com Page 33 of 374 hulu A2zi_ Dear Resident, Speed Bump LLC (Hulu/A24) is currently in production for the first season of a new drama series entitled Birnam Wood. Birnam Wood follows the unraveling of a seemingly perfect life. When a successful surgeon and her schoolteacher husband begin to suspect she may be involved in a tragic hit-and-run death, their search for truth spirals into a web of suspicion, secrets, and emotional reckoning. r Speed Bump LLC - Birnam Wood is scheduled to film in your area on: January 21, 2026 (TBD TIME) In order to facilitate filming it is necessary to hold street parking for equipment vehicles on: - TBD Parking Plan We understand that filming activity can be disruptive, and we sincerely apologize in advance for any inconvenience. Our team will make every effort to minimize our impact and accommodate residents throughout the process. A representative from our Locations Department will be on site at all times to ensure filming runs smoothly and respectfully. If you have specific concerns regarding deliveries, accessibility, or other logistical matters, please don't hesitate to reach out. Each filming notice will include direct contact information for our location team: ▪ Olaf Gilliam—Location Manager (845) 825-7794 ▪ Lauren Marszal—Assistant Location Manager - (860) 575-8934 • TBD —Location Assistant We are working in full cooperation with the Town of Mamaroneck, the Mamaroneck Police Department, and have secured all necessary permits. Our production is fully insured for all activities. Your cooperation helps make this location shoot a success and supports the thousands of New Yorkers who work in the city's entertainment industry. We are grateful for your understanding and partnership. Warm regards, Birnam Wood—Locations Department Speed Bump LLC (Hulu/A24) Speed Bump LLC - Silvercup Studios North 295 Locust Ave. Bronx,NY 10454 Page 34 of 374 "Birnam Wood" - Hero House Larchmont List as of 10/16/2025 Bonnie Way Name Address Phone Number Type of Notes Communication 7 Bonnie Way Letter Dropped 8 Bonnie Way Letter Dropped 9 Bonnie Way Letter Dropped 10 Bonnie Way Letter Dropped 14 Bonnie Way Letter Dropped 17 Bonnie Way Letter Dropped 19 Bonnie Way Letter Dropped 20 Bonnie Way Letter Dropped Susan Obyrne 21 Bonnie Way 914-262-3524 Spoke with in -Set person dressing Rocio Sibony 23 Bonnie Way 706-207-7719 Spoke with in person 25 Bonnie Way Letter Dropped 26 Bonnie Way Letter Dropped 27 Bonnie Way Letter Dropped Howard/ Lisa 28 Bonnie Way 917-545-2006 Spoke with in -Set Neuthaler person dressing -Lights -Driveway 29 Bonnie Way Letter Dropped Sharon Bell 30 Bonnie Way 914-329-9181 Spoke with in -Set person Dressing -Driveway -Lighting Michael Autoro 32 Bonnie Way 718-541-3724 Spoke with in -Set person dressing Page 35 of 374 Park Hill Lane Name Address Phone Number Type of Notes Communication Melissa Shokrian 6 Park Hill 914-315-1149 Phone Call -Set dressing -Driveway -Lighting Diane Aprile 8 Park Hill 917-592-4977 Spoke with in -Set Lane person dressing -Driveway 10 Park Hill Letter Dropped Lane Sheri Danehy 12 Park Hill 914-329-3741 Hero Location Lane Addee Circle Name Address Phone Number Type of Notes Communication Scott Locke 1 Addee Circle 917-348-6420 Spoke with in -Set Person dressing 2 Addee Circle Letter Dropped 3 Addee Circle Letter Dropped Briar Close Road Name Address Phone Number Type of Notes Communication Joel Freimark 1 Briar Close 216-407-2014 Phone Call -Set Road dressing 2 Briar Close Letter Dropped Road 3 Briar Close Letter Dropped Road 4 Briar Close Letter Dropped Road Page 36 of 374 6 Briar Close Letter Dropped Road 8 Briar Close Letter Dropped Road 11 Briar Close Letter Dropped Road Page 37 of 374 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: Proposed Local Law - "Temporary Suspension of Chapter 99 of the Code of the Town of Mamaroneck" Date: October 20, 2025 Attached please find a memo from Town Attorney, William Maker, regarding a temporary suspension of Chapter 99 of of the Town Code in order to facilitate further review. This item relates to the filming request also on the agenda. If you are inclined to move forward with expanding the filming parameters in our current local law, additional authorization will be required. However, this is for discussion purposes only at this time. If you allow this to move forward,we will move forward with the local law process in subsequent meetings. Action Requested: For discussion purposes, only, at this time. Attachment/s: 2025-10-17- Local Law Page 38 of 374 Local Law No. -2025 This local law shall be known as the "Temporary Suspension of Chapter 99 of the Code of the Town of Mamaroneck" law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1 -Purpose: The Town Board finds that the Town should conduct a review of the Town's laws on Filming and Videotaping to determine whether its provisions should be amended. Section 2-Suspension of a current chapter of the Mamaroneck Code: Chapter 99 of the Code of Mamaroneck hereby is suspended from the effective date of this local law until May 31, 2026. Unless amended on or before May 31, 2026, Chapter 99 as it exists on the effective date of this local law shall go back into effect on April 1, 2026. Section 3-Severability: Should any provision of this Local Law be declared invalid or unconstitutional by any court of competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any other provisions of this Local Law, which may be implemented without the invalid or unconstitutional provisions. Section 4-Effective Date: This Local Law shall become effective upon filing with the Secretary of State. October 17,2025 Page 39 of 374 61' 47, 1 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: 2026 Revised Budget Calendar Date: October 20, 2025 Attached is the 2026 Revised Budget Calendar for review and approval. Keep in mind we can also save room on the November 5th Town Board agenda for additional budget discussions. If the budget meeting dates are approved by you, I will schedule the depailuient heads in the following manner: 10/23 2:00—Garage, Highway, Engineering 3:30—Recreation 4:30—Fire 10/30 5:00—Police 6:00—Ambulance 6:30—IT Action Requested: Resolved that the Town Board hereby approves the 2026 Revised Budget Calendar as presented. Attachment/s: 2026 Updated Budget Calendar Page 40 of 374 TOWN OF MAMARONECK REVISED BUDGET CALENDAR 10-8-25 2026 TOWN BUDGET Monday, April 21, 2025 Five Year Capital Budget Worksheets will be posted in the 2026 Budget file on Town Drive for Department Heads Friday, August 1, 2025 Completion of Capital Budget Worksheets on Town Drive for review Wednesday, August 13, 2025 Preliminary Capital Budget Discussion during Work Session Friday, August 22, 2025 Completion of input of Operating Budgets into Munis Budget System Friday, August 22, 2025 Completion of all Operating Budget narratives Tuesday August 26, 2025 through Departmental Budget Staff Work Sessions to be scheduled Friday, September 12, 2025 Friday, September 19, 2025 Department Budget requests finalized Thursday, September 25, 2025 Capital Budget review and limited initial Operating Budget discussion with Town Board Monday, October 20, 2025 Submission of Tentative Budget to the Town Clerk Wednesday, November 5,2025 Review and Presentation of the Tentative Budget* Thursday, October 23, 2025 2-5:30pm Budget Review Saturday, October 25, 2025 8am-11 am Budget Review (If needed) Thursday, October 30, 2025 5pm-9pm Budget Review Wednesday November 26, 2025 Submission of the Preliminary Budget** Wednesday, December 3, 2025 Budget Hearing—2026 Preliminary Budget*** Thursday, December 4, 2025 Budget Review (If needed) Wednesday, December 17, 2025 Final Adoption of 2026 Budget**** *2026 Tentative Budget must be submitted to the Town Clerk on or before October 30,2025 **2026 Preliminary Budget must be submitted at least five days prior to the public hearing *** 2026 Preliminary Budget Hearing must be held no later than December 10, 2025 **** 2026 Budget must be Adopted on or before December 20, 2025 17 Page 41 of 3-74 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: 2026 Tentative Budget Highlights Date: October 17, 2025 The 2026 Tentative Budget is now available for Town Board and public review. The Town Comptroller and I have prepared this budget, which as you know is the first of three budget versions. It reflects my professional opinion regarding the operation and capital needs of the Town for 2026. As is always the case, it has been prepared after much discussion with our department heads who have, in turn, shared their professional opinions about their needs to maintain operations, assets, and infrastructure. Since you are getting this in the packet today (Friday, October 17th) and our next meeting is on Monday, October 20th, you will not have ample time to review it for full discussion at the meeting. Therefore, along with the budget document itself, we are providing a summary of key budgetary figures in the 2026 Tentative Budget for your review. It is those key budgetary figures that we will highlight Monday night. This budget results in a much lower tax rate increase than we originally anticipated. Though there are many reasons for this, increased revenues play a significant role in this outcome. We will discuss in more detail during our upcoming budget meetings. Final dates for these meetings are presented for approval on Monday. Attachment/s: 2026 Tentative Budget Summary 2026 TENTATIVE BUDGET Page 42 of 374 2026 TENTATIVE BUDGET A B C 2024 2025 2026 Adopted Adopted Tentative Line# Budget Highlights Budget Budget Budget 1 Total Operating Expense Budget $ 53,444,087 $ 55,750,512 $ 58,419,591 2 Total Non Tax Revenue $ 17,734,242 $ 18,877,812 $ 20,851,591 3 2026 Tax Cap 2.83%(2025 was 2.93%) $ 905,272 $ 935,714 $ 981,803 4 Tax Levy $ 31,887,970 $ 34,633,500 $ 36,004,000 s Tax Levy Increase $ 1,707,665 $ 2,745,530 $ 1,370,500 6 Tax Levy Over Tax Cap $ 802,393 $ 1,809,816 $ 388,697 7 Tax Levy%Increase 5.66% 8.61% 3.96% 8 Tax Rate per$1k AV 5.487731 5.545808 5.566401 9 Tax Rate%Increase -2.00% 1.06% 0.37% 10 Appropriated Fund Balance-Operations $ 1,926,225 $ 1,297,200 $ 62,500 11 Appropriated Fund Balance-Capital $ 1,895,650 $ 942,000 $ 1,501,500 12 Total Approriated Fund Balance $ 3,821,875 $ 2,239,200 $ 1,564,000 Estimated Unrestricted Fund Balance @ 12/31 13 (Without Debt Service) $ 19,691,691 $ 20,902,143 $ 19,270,643 14 Fund Balance%of Revenues 38.0% 45.0% 40.0% - - —IV 1 1s Current Year Actual Tax @ AV 2025:$1,651,00/2026:$1,708,000 $ 8,435 $ 9,156 $ 9,507 16 Prior Year actual Tax @ AV 2024:$1,537,000/2025:$1,651,000 $ 7,884 $ 8,435 $ 9,156 17 Townwide Total Tax Increase $ 550 $ 721 $ 351 18 Townwide Actual Tax%Increase for$1.7 m AV Home 6.98% 8.55% 3.83% I 19 Village Tax Levy Increase $ 349,000 $ 1,077,800 $ 533,900 20 Village Tax Rate Increase -0.012918 $ (1.074212) $ 0.019582 21 Village Tax Rate%Increase -2.03% -183.23% 3.08% 22 Village Residents Tax 901.08 $ 1,051 $ 1,121 23 Village Total Tax Increase $ 58 $ 150 $ 70 24 Actual Village Tax%Increase for$1.7m AV Home 6.87% 16.64% 6.65% 10/15/2025 I:\BUDGETS\BUDGET-FY2026\ANALYTICS\2026 Builorgyo 43k§fN374 TOWN OF MAMARONECK 2026 TENTATIVE BUDGET FISCAL YEAR JANUARY 1-DECEMBER 31, 2026 TOWN SUPERVISOR Jaine Elkind Eney TOWN BOARD MEMBERS Sabrina Fiddelman Jeffery L. King Robin J. Nichinsky Anant Nambiar TOWN ADMINISTRATOR/CHIEF BUDGET OFFICER Meredith Robson TOWN COMPTROLLER/DIRECTOR OF FINANCE Tracy Yogman, CPA Page 44ef3-74 Left Intentionally Blank Page 45e# 3-74 TOWN OF MAMARONECK 2026 TENTATIVE BUDGET SUBMITTED BY TOWN ADMINISTRATOR FOR TOWN BOARD REVIEW AND CONSIDERATION Page 46 9f 3-74 Left Intentionally Blank Page 47 e# 3-74 GOVERNMENT FINANCE OFFICERS ASSOCIATION Dzstnigulshed Budget Presentation Award PRESENTED TO Town of Mamaroneck New York For the Fiscal Year Beginning' January 01, 2025 P2,4 Executive Director Page 48 of 374 Left Intentionally Blank Page 49 e# 3-74 TOWN OF MAMARONECK TABLE OF CONTENTS Page I. BUDGET MESSAGE i-vii II. BUDGET GUIDE 1 III. INTRODUCTION a. TOWN OFFICIALS 4 b. ORGANIZATIONAL CHART 5 c. MISSION &VISION 6 d. ACTION PAN 7 e. COMMUNITY PROFILE 9 f. BUDGET STRATEGY 14 g. BUDGET CALENDAR 17 IV. BUDGET OVERVIEW a. BUDGET HIGHLIGHTS 19 b. BUDGET SUMMARY 23 V. MAJOR REVENUES a. REVENUE DEFINITIONS AND FORECAST METHODOLOGY 36 b. MAJOR REVENUE SOURCES 37 VI. MAJOR EXPENDITURES 43 VII. FUND BUDGETS a. FUND STRUCTURE 48 b. FUND AND FUNCTION RELATIONSHIP MATRIX 51 c. BUDGET SUMMARIES-BY FUND 55 VIII. DEPARTMENTAL BUDGETS a. REVENUE BUDGET SUMMARY-BY DEPARTMENT 74 b. EXPENSE BUDGET SUMMARY-BY DEPARTMENT 75 c. AMBULANCE 77 d. ASSESSOR 85 e. BUILDING DEPARTMENT 91 f. BUILDINGS& GROUNDS 97 g. COMPTROLLER 103 h. CONSERVATION 109 i. ENGINEERING 115 j. FIRE DEPARTMENT 123 k. GARBAGE DISTRICT 131 I. HIGHWAY 135 m. INFORMATION TECHNOLOGY 147 n. JUSTICE COURT 151 Page 50 of 3-74 TOWN OF MAMARONECK TABLE OF CONTENTS Page DEPARTMENTAL BUDGETS(continued) o. POLICE DEPARTMENT 155 p RECREATION 161 q. TOWN ADMINISTRATOR 175 r. TOWN ATTORNEY 183 s. TOWN BOARD 187 t. TOWN CLERK 191 u. TOWN SUPERVISOR 199 v. UNALLOCATED 205 w. WATER DISTRICT 219 IX. TAX LEVIES& RATES a. TAX LEVIES& RATES 224 b. TAX LEVY COMPARISON 225 c. TAX LEVIES& RATES- BY FUND 226 d. TAX REFUNDS BASED ON TAX CERTIORARIS 228 e. PROPERTY TAX CAP CALCULATION 229 f. AVERAGE PROPERTY TAX BILL 230 g. AVERAGE PROPERTY TAX BILL BREAKDOWN-TOWN &VILLAGE 231 h. SCHEDULE OF ASSESSED VALUES-ALL DISTRICTS 232 i. TAX EXEMPTIONS 233 j. TAX LEVY AND RATE HISTORY 233 X. SUPPLEMENTAL SCHEDULES a. BUDGETED POSITION SUMMARY-BY DEPARTMENT 237 b. FINANCIAL POLICIES 239 XI. CAPITAL BUDGET a. PROGRAM NARRATIVE 253 b. CAPITAL BUDGET SUMMARIES 255 c. DEFERRED CAPITAL PROJECTS 257 d. CAPITAL BUDGET 258 e. FIVE YEAR CAPITAL PLAN 265 XIV. DEBT SERVICE FUND a. DEBT OVERVIEW 278 b. CONSTITUTIONAL DEBT LIMIT 281 c. COMPARATIVE SCHEDULE OF INDEBTEDNESS 282 d.THREE YEAR DEBT SERVICE BY PROJECT 286 e. LONG TERM DEBT 289 XV. GLOSSARY 293 Page 51 of 3-74 i°� �9�� TOWN OF MAMARONECK �m TOWN CENTER w x 740 West Boston Post Road,Mamaroneck,NY 10543-3353 •FOUNDED 1661 OFFICE OF THE TOWN ADMINISTRATOR Tel:914-381-7810 October 20, 2025 Honorable Supervisor Jaine Elkind-Eney Honorable Members of the Town Board Honorable Allison May-Town Clerk Re:Town of Mamaroneck 2026 Tentative Budget We are pleased to present the 2026 Tentative Operating and Capital Budget for the Town of Mamaroneck.The Tentative Budget is developed with staff input and proposes the necessary resources to continue to provide high level municipal services. We look forward to the opportunity to review the document and have staff meet with you to review budget submissions. As you know, the next step is your review of this budget and the development of the Preliminary Budget.A public hearing on the Preliminary budget must be held no later than December 10' and is, in fact, expected to be held on December 3rd to receive comments from the residents. The Preliminary Budget will include changes made by the Town Board to the Tentative Budget after full budget discussions. 2026 Tentative Budget Overview The annual budget process is one of the most important financial planning activities undertaken by the Town each year.The process incorporates short and long-term perspectives,establishes links to organizational goals, focuses on results and outcomes and provides a financial plan for the provision of services and capital assets. As is typical, we continue to experience significant challenges, including supply chain delays, mandated employee benefit cost increases, capital project cost demands, as well as aging infrastructure and equipment. We have attempted to balance this uncertainty and the need to be able to maintain services at current levels, improve infrastructure and allocate resources while respecting the taxpayer interests. Consistent with prior budgets,this 2026 Tentative Budget has been crafted in such a way as to allow the Town to address routine operational demands, as well as the unanticipated demands that will surely come. While we have not yet achieved a structurally balanced budget,this financial plan moves us much closer to that goal. The financial strength of the Town government and its ability to successfully take on the challenges of the coming year is the hallmark of this organization.Our practice of taking on a conservative approach to projecting revenues and expenses continues with this budget, however, we believe that our estimates are as accurate as possible. Our reliance on financial projections for both expenditure and revenues help to avoid large fluctuations in the Town budget and ensures that we are well-positioned to plan for future years. The Town's fund balance management policy protects fund balances and avoids mismanagement of funds that can cause structural deficits in future budgets. Page 52 of 374 The Tentative Budget reflects our ongoing commitment to providing high-quality services to our community, while also investing in necessary equipment, vehicles, and capital improvements. It also takes a cautious approach to the market instability we are currently experiencing and for those things that we do not have sufficient information on at the time this budget is prepared. The proposed tax rate in the 2026 Tentative Budget is an increase of 0.37%. This increase is a combination of a tax levy increase and the increase in total assessed valuation as a result of the cyclical reassessments of Town properties to ensure that taxes are fairly distributed based on current market values.The Town's total assessed value increased by nearly$411 million, or 3.3%. On a homeowner's level, the average home price within the Town has increased by $57,000 or 3.5%. The tax levy is therefore spread over a larger base which helps to reduce the tax rate. There are many future advantages to the residents inherent in this budget: ➢ The 2026 budget includes $3,563,790 for capital projects on a pay-as-you-go basis, reducing the need for borrowing and resulting in substantial savings on future debt service and borrowing costs. If carried forward in subsequent budgets, current and future taxpayers will benefit. Approximately 60% of this amount is dedicated to the Rye Lake Filtration Plant project and the Sanitary Sewer pump station replacement.These projects are funded through the water/sewer fees that do not impact the tax levy. The remaining balance of$1,483,000 is funded by appropriating fund balance and again does not affect the 2026 tax levy. ➢ The $1.5 million for capital projects funded with fund balance will avoid additional debt service costs. ➢ This budget gets the Town very close to being structurally balanced with more flexibility in the future to fund the Town's capital needs. ➢ We anticipate that the Town will be in compliance with bond rating agency guidelines if the revenues and expenses meet the proposed budget. ➢ Fund balance levels will stabilize and not erode with a structurally balanced budget. Despite the challenges facing the Town, we have once again been successful in having our AAA credit rating reaffirmed by Moody's in 2025. The rating allowed the Town to issue short-term debt in 2025 of $4.1 million for capital projects at a rate of 4.0%. While high compared to rates in the recent past, this rate is still lower than it would have been had the Town not maintained its AAA rating. Maintaining the Town's credit rating remains a strategic goal that the Town is committed to as we move forward with critical capital projects at a lower cost. As a result of having the highest bond rating possible, the Town received a premium of over $48k and a very competitive interest rate on our debt issued in 2025. Moody's credit opinion did indicate that further erosion of fund balance, structurally imbalanced budgets and increased debt could have a negative effect on the Town's bond rating. We believe we are progressing on these goals in this budget. We have focused on the following benefits in preparing this budget: ➢ Investments in vehicles, including public safety vehicles and communication equipment, water infrastructure, roadway improvements, drainage improvements, sanitary sewer improvements, and other infrastructure projects to meet the needs of the community. ➢ Provision for the anticipated but still largely unknown extent of inflation impacts as products and equipment remain difficult and expensive to purchase. ➢ Tight, but realistic estimation of revenues and expenses. ii Page 53 of 374 Revenues Total revenue of $58.4 million to meet 2026 expenditures is comprised of $36 million in tax revenue, $4.1 million in non-property tax revenue. Other revenues increased by $2.0 to $16.8 million. The tax levy increase, or the amount to be raised by taxes, is$1.4 million. The Town depends upon a variety of revenue sources to finance government operations. Property tax remains the largest source of revenue (62%) for the Town. For 2026, the estimated tax levy is $36 million, or an increase of 3.96% over the 2025 Adopted Budget. The tax levy is not only a function of increases in expenses but also the performance of non-property tax revenues. Several categories of non-property revenue directly reflect the performance of regional and national economic trends over which the Town has no control. This is especially true for mortgage tax, which is estimated to stay flat at$1.3 million. Historically,the Town has been able to estimate fairly substantial increases in this revenue which simply does not exist today. The volatility in these revenues is therefore further cause for estimating revenue projections conservatively and maintaining a strong fund balance.The Town benefitted from a slower decline in investment earnings than was anticipated in the 2025 Adopted Budget. The change to the Real Property tax law legislation which would have limited the penalty rates to the prime rate for non-payment of taxes was vetoed by the Governor which resulted in revenue to the Town of$118,000. Of positive note, revenue increases have been made in a number of areas in the 2026 Tentative Budget which include investment earnings, police special duty reimbursements, recreation revenue, ambulance revenue and water revenue among others. The net total combined increase of non-tax revenue is $2.0 million, which has assisted in keeping the tax rate increase as low as possible. Expenditures The Town's total expenditures for 2026 are projected to be $58.4 million, an increase of$2.7 million,or 4.79% from 2025. The increase in expenditures is a result of increases in bargaining unit costs ($.4 million), benefits ($.9 million), contractual expense savings ($.2 million)and capital projects($1.4 million) and debt service($.2). The Town participates in the New York State Health Insurance Program (NYSHIP) and the New York State Retirement Services (NYSLRS). The budget includes an estimated 10% rate increase in the health insurance rates and a 6% increase in the retirement rate provided by the State. Combined, they represent 30% of the expense budget increase. As expected, debt service will be on the rise as a result of the prior capital project investments. However, debt service to be transferred from operating funds has decreased as a result of significant investment earnings, high premiums that the Town has received on bond sales and return of bond funds on completed projects. These revenues in the debt fund have offset debt service by$2.0 million. Property Tax Cap In accordance with the Property Tax Cap legislation enacted by the Governor and New York State Legislature in 2011, local governments in New York State are required to consider adopting budgets that comply with the tax cap guidelines. However, many local officials concur that the tax cap legislation does not reflect the realities of delivering quality municipal services,does not adequately account for long-term capital infrastructure needs and, in fact, often hampers the appropriate maintenance of such community assets. Furthermore, compliance with the tax cap can be particularly challenging for local governments, as the State government has not increased aid to local governments in over 16 years, unlike the funding provided to school districts in New York. Since 2011, the Town has complied with the tax cap guideline in six of the last fourteen budgets. The tax levy in the 2026 Tentative Budget is above the State tax levy cap. Based upon the mandated formula, the 2026 Page 54 of 374 Town tax levy cap limit is 2.83%,which would provide for a maximum increase on the 2025 tax levy of$981,803. The proposed tax levy of $36,004,000 is an increase of $1,370,500 over the 2025 Adopted Budget. The levy increase allowed by the cap is simply not attainable, even to cover the basic labor and benefit increases let alone increases driven by other needs including equipment, programs and other operational requirements. Our goal each year is to present a budget that finances municipal services at the greatest value possible to the community. We recognize that this increase exceeds the tax cap, but it is important to understand that this reflects investments in services and capital projects discussed in this memo, as well as a continuing attempt to regard the appropriation of fund balance largely driven by prudent financial planning and stricter bond rating compliance requirements. 2026 Property Taxes The apportionment of the tax levy is a function of total property assessments for each of the Town's seven budget funds that are levied. Property taxes for 2026 are based upon property assessments that were finalized in September of 2025 by the Town Assessor in accordance with Real Property New York State law. In compliance with State guidelines and adhering to the Town's plan for cyclical reassessment, a reassessment was completed in 2025 and is planned for 2026. Completing a systematic analysis in accordance with State guidelines will ensure that home values will be maintained at 100% of their market value. Each budget fund, by law, must have its own property assessments and tax rates. The exception to the revaluation requirement is for those funds financed completely by fees and charges. The average residential assessed valuation experienced an increase, reflecting the fluctuations in the local real estate market between 2024 and 2025.Consequently,the total assessments applicable to the Town-wide fund rose by approximately$411 million, representing a 3.3%growth. Similarly,assessments for other budget funds also increased, with increments ranging from $131 million to $402 million. Understanding the Town of Mamaroneck budget is not always easy because of the use of different budget funds. Many do not realize that the Town provides services to the unincorporated Town as well as the Villages of Larchmont and Mamaroneck. Property owners in the Villages receive from the Town tax collection services for school and county taxes, recreational services, property assessment services and ambulance service among others. Property owners in the unincorporated area receive additional services including police,fire, sanitation collection and road maintenance. A property owner in the unincorporated area with an average assessment of$1.7 million will incur a property tax obligation of $9,507 for all services. This represents a tax rate increase of 0.37%. Due to the average increase in assessments,the average tax bill will rise by$351, or 3.83%. It is worth noting that property owners in the Villages have a different tax structure, whereby they pay taxes to the Town for the General and Ambulance Fund and separately pay taxes to the Villages for all other services. For property owners in the Villages with an average assessment of$1.7 million, their property tax obligation to the Town will be $1,121, or an increase of$73 for the year. It is essential to recognize that individual property tax bills will vary based on the specific assessment of each property. Consequently, property owners with assessments below the average will experience a smaller increase in their tax obligation, which will be less than the $351 or $73 increase. Capital Projects The 2026 Tentative Budget includes funding for capital projects that are currently underway or represent new initiatives. To ensure effective resource allocation, capital projects are prioritized based on their urgency and importance. The capital plan serves as a strategic tool for evaluating the Town's long-term capital project iv Page 55 of 374 requirements and identifying corresponding funding sources. As a dynamic document, the comprehensive capital plan is updated annually to reflect changes in project status,emerging priorities, revised cost estimates, and the coordination of funding sources. This iterative process enables the Town to adapt to evolving needs and ensure that its capital investments align with its strategic objectives. The capital plan proposed for 2026 totals $11.5 million. A total of$1.5 million of fund balance will be used to offset capital project costs. Fund balance of$62,500 has been applied to offset operational costs. The capital plan includes utilization of$1.8 million of grant funding and $6.1 million of serial bond financing. A section of the budget document is dedicated to a detailed presentation of the 2026 capital plan and includes a projected capital plan for an additional four years. The challenge of maintaining our infrastructure will require continuous effort by the Town. Investments in capital infrastructure are critical if we are to continue to provide municipal services to the community to ensure clean water, safe roads, safe and efficient equipment and a healthy environment. While often overlooked,the underground utility systems such as those that provide clean water and carry away sanitary sewage from our kitchens and bathrooms are vital to the daily lives of our residents. As our infrastructure ages, the need for maintenance and replacement grows. Consistent with our Comprehensive Plan, we have prioritized addressing our capital needs, with a particular focus on stormwater management, public safety, and recreation. By proactively investing in these areas, we aim to mitigate the risks associated with aging infrastructure and ensure the continued delivery of high-quality services to our community. By doing so, we can safeguard the health, safety, and well-being of our residents, while also protecting the environment and promoting sustainable growth and development. In keeping with the goals of the Town's new Comprehensive Plan, there are projects included that specifically adhere to the plan. Some of the major projects included in the 2026 Capital Plan in accordance with the Action Plan Goals outlined in the Town's Comprehensive Plan include the following: ➢ Support Healthy Communities: Maintain/Enhance Parks:Tennis courts rehabilitation, shade options at Memorial Park; Upgrade Town Buildings/Facilities- Sr Center roof, and water infrastructure. ➢ Create Safe Connections: Study/Modify physical improvements Roadways- Reconstruct roadways Townwide; Expand Pedestrian/bicycle operations- Replace various sidewalks and curbs. ➢ Enhance Resiliency: Upgrade Stormwater Infrastructure-Storm water resiliency project and Baldwin Ave pump station construction; reduce carbon emissions with equipment and vehicle replacements necessary to maintain Town services; replacement of fire engine. Addressing ongoing capital needs is a persistent challenge that must be met annually, despite the difficulties of absorbing these costs within the budget.The reality is that costs continue to escalate,and deferring projects will only put more pressure on future budgets. However, in an effort to reduce what easily could have been a much higher tax rate in the Tentative Budget, $2.1 million of capital needs have been deferred to future years. While this is certainly not an ideal practice since it does not allow the Town to fully maintain its assets, it has been done to recognize the fiscal uncertainty that exists at this point in time. In order to ensure transparency, however, regarding the true level of capital need, we have included a list of deferred capital items that we believe should have been included in funding in order to avoid significant imbalance of capital costs in future years. v Page 56 of 374 Fund Balance The 2026 Tentative Budget allocates a total of$1,564,000 from the fund balance, with $1.5 million designated to address capital needs, encompassing strategic projects and equipment purchases. An additional $62,500 has been allocated to fund operational expenses. While the current fund balance is robust, we recognize that relying on it to fund recurring operations can create structural deficits in future budgets. Therefore, we have made a concerted effort to utilize the fund balance in a manner that promotes a structurally balanced budget, which will enable us to better manage and stabilize operational costs on an annual basis. We are committed to adopting a fiscally responsible budget that prioritizes long-term sustainability. By doing so, we will be better equipped to navigate challenging years, respond to unforeseen events, and allocate resources effectively without incurring unnecessary debt. Our goal is to strike a balance between meeting our infrastructure and equipment needs, while also ensuring that the burden of capital projects and equipment expenditures is distributed fairly among current and future taxpayers. By taking a proactive and prudent approach to budgeting, we can ensure the continued financial health and stability of our community. Long Term Planning The Comprehensive Plan was adopted in 2024. This plan includes a significant amount of public input into future planning, capital improvement needs and operational improvements. The plan is a framework establishing policies for the area's long-range planning and development.This budget continues to incorporate 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, ensuring that our investments are targeted and effective. By integrating the Comprehensive Plan into our budgeting process, we are committed to creating a more resilient, sustainable, and thriving community for our residents. The implementation plan currently in progress will prioritize issues, assets and challenges for budget planning in future years. Education In the Spring of 2025, the Town Board established a Budget Committee to review the Town's budget and process. The Committee's objective was to identify opportunities for cost reduction, revenue enhancement, and operational improvement. To support the Committee's efforts, the Town Administrator and Town Comptroller provided expert guidance and staff support. A report from the Committee is expected later this Fall. As part of the process of working with the Committee,the Town Administrator and Town Comptroller provided a lengthy educational session on municipal finance and operations to give the Committee an overview of the complexities involved. In addition to this educational session, both also presented a similar, albeit shorter, session for the public at a Town Board meeting. The intent of these efforts was to provide greater awareness and transparency into the regulations, laws, and other requirements under which Town government operates. Conclusion In light of the ongoing global uncertainties under which this budget is prepared, we believe the 2026 Tentative Budget strikes a responsible balance between addressing the community's needs and ensuring the long-term financial sustainability of the Town. The budget not only has made significant strides toward achieving structural balance but stabilizes fund balance for future generations and reduces future borrowing and debt service increases. Our history of conservative financial management has paid off and allowed Town government to endure a series of events that had significant impacts on our operations while maintaining vi Page 57 of 374 critical services at an excellent value.Of equal,if not greater importance, is that this budget provides the means for the Town to plan and protect our community in the future.Ours is an older community and with that comes the task and the challenge of maintaining old infrastructure to continue municipal services now and in the future. Specifically, our 2026 capital improvement program is focused on maintaining and upgrading our infrastructure and facilities, ensuring that we can continue to provide essential municipal services to our residents. Although it is less robust than in previous years, we will be working through the impact of delaying funding of a significant amount of capital needs as we move forward. We hope that the community will take the time to read the budget document.The budget document provides a wealth of information and illustrations that will help you understand in detail the workings of the Town government. In closing, our sincere thanks once again to the staff of the Town for their work on the 2026 Tentative Budget. Their resourcefulness and professionalism were invaluable in preparing a budget that maintains the quality of life in the community, plans for the future and endeavors to improve services for our residents. Our team consistently demonstrates exceptional resilience and adaptability, effectively managing their budgets and collaborating seamlessly to address unexpected challenges and critical situations, always prioritizing the well- being and interests of our community and its residents.We also value and appreciate the Supervisor and Town Board for their guidance in identifying the priorities to be met in the budget. Meredith S. Robson Tracy Yogman CPA Town Administrator/Budget Officer Comptroller/Director of Finance vii Page 58 of 374 Page 59 of 374 TOWN OF MAMARONECK BUDGET GUIDE Town Organization and Services The Town of Mamaroneck was established in 1661 and is governed by Town Law, General Municipal Law and other general laws of the State of New York and various local laws and ordinances. The Town Supervisor is a member of the Town Board and serves as the Chief Executive Officer/Chief Financial Officer.The Town Board is the policy-making body of the Town. The Town provides the following services to its residents: general and administrative, public safety, community services, parking, recreation,water,engineering,planning,refuse disposal and recycling.The 2025 Budget provides the funding for all such services. Budget Guide This budget document describes how the Town will achieve its goals, objectives and meet the community's needs. The intent of this budget document is to present the Town of Mamaroneck's budget in a comprehensive and easy to read format. This Budget Document is organized in the following major sections: 1. Budget Message: The Budget Message, a letter from the Town Administrator and Town Comptroller to the Town Supervisor and the Town Board that provides an overview of the upcoming fiscal year budget and financial plan. 2. Introduction: Includes elected and appointed officials, mission, vision, community profile, budget strategy and budget calendar. 3. Budget Overview: This section includes an Executive Budget Summary that summarizes the budget highlights. 4. Financial Summaries: This section provides a summary of revenue, expenditures and fund balance information for the Town, information provided in both numerical and narrative formats,the Town's fund structure, budgeted positions by fund and organization and departmental summaries. This section includes a summary of the fund, budgets for each fund presented in both numerical and graphical formats and a budget for each department containing Actual Expenses for Fiscal Years 2024, Adopted Budget for Fiscal Year 2025, Actual Year-to-Date Expenses for Fiscal Year 2025, Projected Expenses for Fiscal Year 2025,the Budget for Fiscal Year 2026 and variances to the budget. 1 Page 60 Qf 3-74 TOWN OF MAMARONECK BUDGET GUIDE 5. Departmental Budgets: Each departmental budget contains a summary of appropriations, a proposed revenue summary, a departmental mission, accomplishments, and goals for the upcoming year, performance measures followed by a position summary report. 6. Tax Levies& Rates:This section includes tax levies, rates, comparison,tax refunds on tax certioraris and the property tax cap calculation. 7. Supplemental Schedules: This section includes information about the Town, debt information, tax rate schedules, sample tax bill,tax rate history. 8. Financial Policies:This section includes financial policies the Town has adopted, including a Budget Policy. 9. Capital Budget:This section includes capital projects of$5,000 more with a useful life of at least five years listed in the Town's Capital Plan. Included is a description of each project and the associated cost by fiscal year. 10. Five Year Capital Plan:This section includes a projection of capital projects for the next five years. 11. Debt Service Fund: This section includes information on the Town's debt, bond rating, debt projections and debt service. 12. Glossary:This section provides brief descriptions of terms used in the budget document. 2 Page 61 of 3-74 INTRODUCTION 3 Page 62 e# 3-74 TOWN OF MAMARONECK TOWN OFFICIALS TOWN SUPERVISOR AND TOWN BOARD MEMBERS Town Supervisor Jaine Elkind Eney Deputy Town Supervisor Sabrina Fiddelman Town Board Member Jeffery L. King Town Board Member Robin J. Nichinsky Town Board Member Anant Nambiar TOWN OFFICIALS Town Administrator Meredith Robson Deputy Town Administrator Vacant Ambulance District Administrator Michael Liverzani Assessor Pamela Valenza Building Inspector Richard Polcari Buildings & Grounds Superintendent Michael Orchanian Comptroller Tracy Yogman Environmental Planner Elizabeth Aitchison Town Engineer Robert Wasp Fire Chief Alex Rapp 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 4 Page 639f3-7'1 TOWN OF MAMARONECK ORGANIZATIONAL CHART 11114 0 Town of Mamaroneck Organizational Chart Elected Justicn esTown Supervisor Town Jean Marie Bresda Jame Mind Eney Clerk Ronald Meister Allison May Town Board Members / Sabrina Fiddelman,Deputy Town Supervisor \ / Jeffery King Town Board Member S. Robin Nlchlnucy,Town Board Member Anant Nambiar,TownBoard Member S. S. S. / S. / S. / \ / S. / S. Fire Town Alex Rapp Town Administrator Attorney Fire CAIe1 Meredith Robson MAlllam Maker,Jr. Ambulance Assessments Buildings Buildings& Mkhael tJverzanl Pam Valens Rkhard Polcari, Grounds Ambulance District Assesses• 9uA1d rng inspector M k ha e I Or ds ani a n. Admmatrotor 9 S.G Supe,r,:e.nden: Comptroller/ Conservation Engineering Highway Tax Receiver Elzabeth Aitchison. Robert Wasp. John Barreto. Tracy Yog man an Ennratimcn:a..' .,= -'" General eJoh Gala Planner Fleet Manager Info Tech Police Recreation ShyamPandya, Pau ICreazzo, I JII Fisher, IT Dvrector Owl o PolKe Superiraenden: Recreobon 5 Page 64 e# 3-74 TOWN OF MAMARONECK MISSION & VISION MISSION The Town of Mamaroneck's mission is to serve residents by promoting the health, safety and general welfare of our residents and community with cost effective services through fiscally responsive administration and planning. VISION The Town of Mamaroneck is working to adhere to its goals of providing healthy communities, quality neighborhoods, safe connections, resilient environment and a sound economy while preserving its values, qualities, and community character. STRATEGIES The Town will implement the following strategies developed in the Comprehensive Plan to achieve its mission and vision: I. Support healthy community togetherness & wellness through efficiently delivering town services, optimizing infrastructure and enhancing spaces for community gathering and recreation. II. Preserve quality neighborhoods by updating land use laws allowing for the creation of more vibrant mixed use centers, creating housing choices, incentiving creation of more affordable housing, providing inclusive neighborhoods and commercial areas that preserve the Town's small-town feel. III. Create safe connections through enhanced pedestrian, bicycle infrastructure and roadway operation improvements. IV. Enhance resiliency by limiting impacts on the natural environment, restoring natural areas,trees and vegetation, preventing and minimizing damage from extreme weather and reducing the Town's carbon footrpint. V. Strengthen the Town's economic health by supporting local businesses and attracting commerical development to improve the tax base. > New York > Mamaroneck Trails • 4 , C l >K ✓' .c,S , J lA -1 - C'1 •^ .,- Y ff t.t. Lf , - ' � ir * s vs � ,�70, � f • c �,�, �T1L4 t 'R5 M 5 ?j ' �, Mamaroneck Tr: a aps fti ,2''My`, .-� � ! * i Rev i,mltr I.e'' - C : ' i ..--- "a...n , ,.4.4 Il H g ails �1aigTrail J lWalknrrail- Running Trails 6 Page 65 of 3-74 TOWN OF MAMARONECK MISSION & VISION ACTION PLAN The Town is in the process of developing an implementation plan based on the comprehensive plan to include the following actions organized by strategy: Support Healthy Communities la/c. Continue to maintain and enhance parks,trails and open spaces. lb. Optimize recreational facilities 2a. Provide community programming to serve all of the Town's population 4a. Upgrade,strengthen and protect town center buildings,facilities and telecommunications infrastructure 4b. Optimize waste management services, cleanliness of public/private spaces and address service needs of lower income, elderly and limited abiluty households. II. Preserve Quality Neighborhoods la. Update land use regulations,engage residents in the Town's development. 2a. Encourage reuse of underutilized properties for housing. 3a. Regularly evaluate opportunities for improving affordable housing III. Create Safe Connections la/4a. Expand and improve pedestrian, bicycle and roadway operations for pedestrian and bicycle safety 2a. Study, modify and implement physical improvements to roadways that include access,safety, directional signage and traffic regulations 3a. Adopt operational changes, signage, physical improvements and urban design and landscape for parking facilities IV. Enhance resiliency la. Maintain and protect and expand the tree canopy and vegetation, support efforts that protect the quality and function of the Long Island Sound ecosystem and reduce sources of noise and air pollution. 2a. Seek to eliminate direct/indirect stormwater discharges; manage land use activities to minimize pollution of rivers, streams and coastal waters and infrastructure improvements that demonstrate water quality protection and stormwater control. 3a. Upgrade existing stormwater infrastructure 4a. Ensure new construction, additions, expansions are constructed in a manner to protect lives and minimize property damage. 5a. Reduce carbon emissions and support energy efficiency and renewable energy in Town facilities,transportation and infrastructure and increase the number of EV Chargers. V. Sound Economy la. Enhance spaces and attractiveness of existing business and ensure permitting/approvals processes for businesses is clear, consistent and transparent lb. Attract new commerical/mixed use development that generates local jobs and tax revenue 2a. Strive to limit property tax increases,diversify revenue sources, maximize operating cost- efficiences and continue to engage in responsible bonding practices to maintain high financial rating. Page 66ef3-74 Left Intentionally Blank 8 Page 67 of 3-74 TOWN OF MAMARONECK COMMUNITY PROFILE Overview The Town of Mamaroneck, a Native American name translated as "the place where the sweet waters fall into the sea," is located just twenty-three miles north of New York City on Long Island Sound. The Town was established at the mouth of a river and at the head of a harbor. Established in 1661, the Town of Mamaroneck was officially created by an act of the New York State Legislature on May 17, 1788. 18th and 19th Century residents earned their livelihoods by farming, fishing, lumbering and milling. Manufacturing arrived with the 19th century, and most was located (as it is today) in the Mamaroneck Village section. Larchmont Village and the Unincorporated Town were, and largely remain, residential. Ridge Golf Club Ha l�C�` edFool Golf Club ) 0-Flo-recce Park 11 tl "P Mama o eG araltezf©QM9m Cxme�• e t3�. 0 1 d �. Lar FP`FilnaaYbi Priin I Today,the Town of Mamaroneck,with its beautiful Long Island Sound waterfront and easy access to highways, airports and Metro North train service to New York City and Stamford is a prime suburban residential community. The Town of Mamaroneck includes the entire Village of Larchmont (one square mile), the Unincorporated Area (5.7 square miles which is not part of either village), and that part of the Village of Mamaroneck west of the Mamaroneck River bordering Rye Neck (2.3 square miles). Both the incorporated villages and the unincorporated Town are self-governing and define the Town as a political and governmental subdivision of the State of New York.Although the Town government does provide a select menu of services for the Villages to all residents. The Town provides direct municipal services -police,fire, sanitation, and highway among others-to the residents of the unincorporated area, and recreation,ambulance,senior citizen services, property assessment services and tax collection for all Town residents. Town Government The Town of Mamaroneck elects its own officials, adopts its own laws, and manages its own finances under the direction of a Supervisor and four Council Members.The Supervisor is elected for a two-year term and the Council Members for four years. The Town Board appoints a Town Administrator to serve as the Chief Administrative Officer. The Town Board is vested by New York State with control of legislation, appropriation of monies and decision- making on general local governmental policies.The Board authorizes the annual budget and the collection of taxes required to finance it. Each of the Council Members is appointed by the Supervisor to serve as liaison to several committees and commissions. 9 Page 68 of 374 TOWN OF MAMARONECK COMMUNITY PROFILE Town Services The Town provides the following services: Planning and Community Development: Environmental, land management, zoning, buildings review Public Safety: Police, fire, emergency management, code enforcement, animal control, ambulance and special services Highway: Street and drainage maintenance, snow removal, roadway improvements, leaf collection and fleet management. Support Services/Legislative/Administrative: Facilities, financial, human resources, technology, legal,tax collection, records management, historic preservation, assessments ➢ Culture and Recreation Services: Parks, recreational, youth programs, ice skating, swimming pool, senior citizen services ➢ Utilities: Sewer Services to properties within the district ➢ Water: Participation in the Westchester Joint Water Works (WJWW).The Town funds capital improvements in the district and receives a distribution from WJWW. ➢ Other Operations: Participation in the Larchmont-Mamaroneck Joint Garbage Disposal Commission for refuse collection and disposal, recycling, and environmental protection. Mamaroneck is home to the Winged Foot Golf Club that has hosted numerous national amateur and professional golf championships since 1929, including the 2020 U.S. Open Championship. The Town offers a variety of programs and activities tailored to individuals of all ages and interests for residents and visitors. There are learn to skate programs at the ice rink, figure skating camps, ice hockey programs, skate with the Easter Bunny event,tot and youth swim programs at our indoor/outdoor pool, swim clubs, swim lessons for all ages,tennis and pickleball programs,tot and youth recreational programs, S.T.E.M programs, summer day camps, teen travel camp. The Town operates a Senior Center offering an engaging selection of social, educational and recreational programs, including a Senior Nutrition Program providing hot lunch on weekdays, Meals on Wheels for homebound seniors and senior bus services for shopping and medical appointments. In addition, the Town hosts a 5k Run & Lil' Bunny Hop and outdoor movies, summer concert series. There is something for all of our community residents. ' • R11311101cAll tMttl • fo io ; --. 1 it pQyy ! c ��4 US F6R UUR AVYOryGfcAtieUikeI' FRIDAY,SEPTEMBER 13TH 10:30AM Q RSVP REQUIRE LIMITED CAPACITY anneck3 • Ali:r� AFFL FOOD-MUSIC RES �,o.',,.,.....,,,,,..^.,•,<•wya'.....,.a..u...,o,.xo....o,......,.. ,FRIDAY,SEPTEMBER 20TH s PER MEMBER vsv PAYMENT REQUIRED sePTEMBEx .c.., 11, frd 10 Page 69 Qf 3-74 TOWN OF MAMARONECK COMMUNITY PROFILE Demographics Population The Town's population has experienced two major growth periods over the last 50 years and reached a peak of approximately 31,243 residents in 1970. By 1990, the Town's population decreased by 11.3%to 27,706 residents as the number of family members per household declined. By 2000,the Town population increased by approximately 5% to 28,967 residents. According to the 2010 census, the Town's population remained stable with a slight increase to 29,156 residents. The 2020 census indicates that the Townwide population grew about 8.9%to 31,758. TOWN OF MAMARONECK POPULATION 34,000 32,000 30,000 ♦/♦`♦ ♦�♦� 4' 28,000 •� 26,000 24,000 1960 1970 1980 1990 2000 2010 2020 Per the most recent United States Census Bureau: Population (2020 Census Data) 31,758 Males/Females 16,546/15,212 Median Age 40 Median Household Income $156,782 Taxable Parcels 8,985 Educational Attainment High School Graduates or Higher 92.0% Bachelor's Degree or Higher 69.1% Number of Businesses 1,133 11 Page 709f3-74 TOWN OF MAMARONECK COMMUNITY PROFILE AGE DISTRIBUTION 20,000 59% 18,000 59% 59% 58% 16,000 14,000 IA w 12,000 ;a 10,000 y 27% 26% I 26% 26% cc 8,000 3t 6,000 I 14% 15% 16% °Q- 4,000 • 1 2,000 2000 2010 2019 2020 Under 18 yrs ■18-65 Yrs 65 Yrs+ Principal Taxpayers Nature of Assessed Percent of Rank Taxpayer Assessed Business Valuation Valuation 1 Con Edison Co Of NY Utilities $ 253,037,696 1.97% 2 CF Westchester Multifamily Apartments 45,640,000 0.35% 3 Larchmont Acres East Asso LLC Apartments 28,500,000 0.22% 4 Palmer Terrace Co-Op Inc Co-Op 27,901,006 0.22% 5 845 Palmer Ave Realty LLC Co-Op 25,680,000 0.20% 6 Larchmont Prime Assets I LLC Shopping Center 24,127,600 0.19% 7 Sheldrake Station Dev LLC Apartments 22,500,000 0.17% 8 Mamaroneck Gardens Inc Co-Op 22,231,590 0.17% 9 Winged Foot Holding Corp Country Club 21,600,000 0.17% 10 Larchmont Owners Corp Co-Op 21,036,080 0.16% TOTAL $ 492,253,972 3.82% 12 Page 71 of 3-74 TOWN OF MAMARONECK COMMUNITY PROFILE Employment Mamaroneck's unemployment rate of 3.6% remains below the New York State rate of 4.1%and the nation's rate of 3.8%.The Town is within commuting distance of New York City and always trends below the State and Federal unemployment rates. UNEMPLOYMENT DATA 15.0% s 10.0% ra s 0.0% 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Town tUS NYS Town Features The Town is fortunate to have access to wonderful natural amenities such as the Long Island Sound, Larchmont Reservoir, Leatherstocking Trails and Hommocks Conservation Area. These resources provide a convenient way for our residents to stay in touch with nature. Throughout the Town, we provide several electric vehicles charging stations. We recognize the need to increase community access to charging stations to allow for electric vehicles to be a more viable option. As we plan our fleet, we move toward electric operations whenever it is possible. Our Recreation facilities contribute to the quality of life of our residents. The Memorial Park Playground has been reconstructed offering a safe playground for our children. Our Senior Center is dedicated to providing a wide variety of social, educational and recreational programs to meet the needs of aging adults in our community. The Senior Center is embarking on the last phase of renovations that will enhance the environment for our seniors. The Hommocks Park Ice Rink offers skating, hockey and plays host to a wide variety of community events.The Hom mocks Pool Complex offers swim programs and general swimming at a seasonal outdoor pool in addition to access to the School District 's indoor pool through a cooperative agreement. These are all fee-based programs. 13 Page 72 9f 3-74 TOWN OF MAMARONECK BUDGET STRATEGY Methodology The framework upon which the Town Budget is prepared each year is based on the following: ➢ Maintaining the Town's financial stability through fiscal responsibility and conservative budgeting ➢ Ensuring the safety of the community and improving the quality of life ➢ Improving, maintaining and enhancing Town facilities and infrastructure ➢ Improving conservation and sustainability where it is most effective ➢ Ensuring that the Town Budget is not only a document for the next year but considers future years as well ➢ Engaging the community in the Town's governance and community activities to remind citizens of the importance of local government in everyday life It is this framework that makes the Town Budget so relevant to the citizens of the community. Without question, the Town budget is the most important document considered by the Town Board. The budget provides the means by which we fund our municipal services, buildings, recreation facilities, utility infrastructure, roads, sidewalks and capital equipment and improvements. All of these components are critical to the delivery of services to the community. Funding in the budget also ensures that Town employees have the right training and tools to do their jobs each day in a way that is of benefit to the community. We continually invest in technology to improve services to the residents. The 2026 Town Budget continues our emphasis on ensuring the Town's efficient and effective operations. Basis of Budgeting All Governmental Funds are reported and budgeted using a modified accrual basis of budgeting. Revenues are considered to be available when measurable and collectible and expenditures are recorded when incurred. Long-term accruals are not budgeted. The Town budget reports under the same basis of accounting that governmental funds do in the Town's Annual Comprehensive Financial Report.This includes the General Fund, Part Town Fund, Highway Fund, Fire District Fund,Ambulance Fund, Streetlighting Fund,Sewer Fund,Garbage District Fund and Water Fund. Review Early in the budget process, each department outlines functions and goals for the coming fiscal year and submits an estimate of revenues and appropriation requests in the financial system to accomplish those goals. The Town Administrator, Deputy Town Administrator and the Town Comptroller meet with Department Heads in September to review the department submissions. Tentative Budget This is the budget version that the Budget Officer/Town Administrator submits to the Town Board for consideration. It is based on the Town Administrator's professional opinion and reflects the Town's operational and capital needs. In accordance with Town Law,the Tentative Budget is submitted to the Town Clerk on or before October 30th of each year. Departmental budget presentations of both operating and capital requests are made to the Town Board and revisions to the Tentative Budget are submitted. 14 Page 73 9f 3-74 TOWN OF MAMARONECK BUDGET STRATEGY Preliminary Budget This is the second version of the budget and it reflects the Town Board's changes thus far to the Tentative Budget submitted by the Town Administrator. The Budget Hearing on the Preliminary Budget is required to be held no later than December 10th of each year. Adoption A formal public hearing on the budget is held no later than December 10t" to allow public input. Based on a review of the budget,the Town Administrator and Town Comptroller will make revisions per the Town Board requests to the Preliminary Budget.A final budget is prepared and submitted to the Town Board for adoption. The budget must be adopted by December 20th of each year. 15 Page 74 of 3-74 Left Intentionally Blank 16 Page 75 of 374 TOWN OF MAMARONECK REVISED BUDGET CALENDAR 10-8-25 2026 TOWN BUDGET Monday, April 21, 2025 Five Year Capital Budget Worksheets will be posted in the 2026 Budget file on Town Drive for Department Heads Friday, August 1, 2025 Completion of Capital Budget Worksheets on Town Drive for review Wednesday, August 13, 2025 Preliminary Capital Budget Discussion during Work Session Friday, August 22, 2025 Completion of input of Operating Budgets into Munis Budget System Friday, August 22, 2025 Completion of all Operating Budget narratives Tuesday August 26, 2025 through Departmental Budget Staff Work Sessions to be scheduled Friday, September 12, 2025 Friday, September 19, 2025 Department Budget requests finalized Thursday, September 25, 2025 Capital Budget review and limited initial Operating Budget discussion with Town Board Monday, October 20, 2025 Submission of Tentative Budget to the Town Clerk Wednesday, November 5,2025 Review and Presentation of the Tentative Budget* Thursday, October 23, 2025 2-5:30pm Budget Review Saturday, October 25, 2025 8am-11am Budget Review (If needed) Thursday, October 30, 2025 5pm-9pm Budget Review Wednesday November 26, 2025 Submission of the Preliminary Budget** Wednesday, December 3, 2025 Budget Hearing —2026 Preliminary Budget*** Thursday, December 4, 2025 Budget Review (If needed) Wednesday, December 17, 2025 Final Adoption of 2026 Budget**** *2026 Tentative Budget must be submitted to the Town Clerk on or before October 30,2025 **2026 Preliminary Budget must be submitted at least five days prior to the public hearing *** 2026 Preliminary Budget Hearing must be held no later than December 10, 2025 **** 2026 Budget must be Adopted on or before December 20, 2025 17 Page 76 of 374 Left Intentionally Blank 18 Page 77 of 374 BUDGET HIGHLIGHTS 19 Page 78 gf 3-74 TOWN OF MAMARONECK BUDGET HIGHLIGHTS Summary The Fiscal Year 2026 Budget is prepared based on policies and direction established by the Town Supervisor and the Town Board in accordance with economic,social and political factors.The Town's economic health depends in part on municipal government providing services that create an environment that attracts and keeps businesses prospering and residents who want to continue to make Mamaroneck their home. The Comprehensive Plan goals and strategies have been incorporated into the 2026 budget framework and an implementation plan is in process. In light of the local economic conditions, limited revenue growth and New York State Tax Cap restrictions, the following budget strategy was employed in reviewing the departmental requests and preparing the budget: ✓ Developed a structurally balanced budget eliminating fund balance appropriations for recurring operating ✓ Appropriated fund balance for one-time uses and capital needs ✓ Maintained healthy fund balances for unanticipated purposes ✓ Reviewed and analyzed departmental budget proposals ✓ Estimated revenues with a conservative outlook and long-term high inflation rates ✓ Incorporated estimated fringe benefit rates provided by the State ✓ Developed a capital plan with a projected financing plan that allows the Town to invest in infrastructure and technology and spread the cost of larger projects over the useful life of improvements.A review of available fund balances, anticipated grants, remaining balances in current projects and debt were considered when determining funding sources for each project. ✓ Debt service costs are fully funded for current and new debt based on the sale of Bond Anticipation Notes (BAN) in 2025. ✓ Align budget income/expenses to the priorities outlined in the Comprehensive Plan Budget Highlights The key components and challenges of the Fiscal Year 2026 Budget are as follows: Financial Priorities ➢ Develop a structurally balanced budget that eliminates reliance on fund balance ➢ Maintain current level of services for the community ➢ Invest in new technology that will provide Townwide efficiencies, enhance security and streamline on-line services to the community ➢ Use the tax cap as an effective guide for measuring property tax adjustments ➢ Strategically limit the use of fund balance to fund capital projects while maintaining a healthy fund balance to withstand unforeseen circumstances, cash flow needs and maintain bond rating ➢ Budget for inflation and supply chain delays based on current and future economic conditions ➢ Align capital projects with goals set forth in the comprehensive plan as the first step of the implementation plan 20 Page 79 of 3-74 TOWN OF MAMARONECK BUDGET HIGHLIGHTS (continued) Major Factors Impacting the Budget ➢ Regional economy and the impact of the pandemic ➢ Changes in State mandated costs such as pension and health insurance. ➢ Capital project needs, including debt service ➢ Continued high Inflation rates and supply chain challenges ➢ Slowing housing market Actions ✓ Increase tax levy by 3.96%or$1.4 million,which is$389,000 above the tax cap rate of 2.83%or$982k ✓ Increase investment earnings to reflect current and anticipated investment earnings while planning for a rate cut in 2026 ✓ Fund known and anticipated general cost increases such as insurance, equipment and purchased goods and services ✓ Significantly reduce appropriations of fund balance for recurring expenses ✓ Appropriate fund balance for one-time uses and capital projects on a limited basis to preserve the fund balance ✓ Maintain fund balance levels for future emergencies ✓ Budget for estimated bargaining unit salary increases and fringes ✓ Invest in capital infrastructure that are critical for providing municipal services to the community to ensure clean water, safe roads, public safety and a healthy environment ✓ Invest in technology that will streamline on-line services for residents, secure town systems and ensure greater operational efficiencies 21 Page 80 of 3-74 Left Intentionally Blank 22 Page 81 of 3-74 BUDGET SUMMARY 23 Page 82 of 374 TOWN OF MAMARONECK BUDGET SUMMARY-BY FUND The $58.4 million budget demonstrates the Town's commitment to sound financial management practices that strive to produce structurally balanced budgets. The Town Budget is comprised of nine separate operating funds. Conservative budgeting of sales tax, mortgage tax revenue, permit revenue, fully funding existing labor contracts, incorporating anticipated health insurance rate increases, and maintaining services and programs at current levels are challenges of the 2026 budget. 2025 2026 Adopted Proposed % $ Budget Budget Budget Change Change Revenues(includes tax levy) General Fund-Townwide $ 14,314,171 $ 15,479,509 27% $ 1,165,338 8% General Fund-Part Town 18,572,650 19,011,800 33% 439,150 2% Highway Fund 6,978,000 7,385,200 13% 407,200 6% Fire District 5,437,100 5,648,000 10% 210,900 4% Street Lighting District 331,300 346,000 1% 14,700 4% Ambulance District 2,196,530 2,300,030 4% 103,500 5% Garbage District 2,784,100 2,944,000 5% 159,900 6% Sewer District 773,000 773,000 1% - 0% Water District 2,124,461 2,968,052 5% 843,591 40% TOTAL BUDGETED REVENUES $ 53,511,312 $ 56,855,591 100% $ 3,344,279 6% Expenses General Fund-Townwide $ 15,491,171 $ 16,176,509 28% $ 685,338 4% General Fund-Part Town 19,139,850 19,541,800 33% 401,950 2% Highway Fund 7,263,000 7,602,200 13% 339,200 5% Fire District 5,437,100 5,733,000 10% 295,900 5% Street Lighting District 331,300 381,000 1% 49,700 15% Ambulance District 2,196,530 2,300,030 4% 103,500 5% Garbage District 2,844,100 2,944,000 5% 99,900 4% Sewer District 773,000 773,000 1% - 0% Water District 2,274,461 2,968,052 5% 693,591 30% TOTAL BUDGETED EXPENSES $ 55,750,512 $ 58,419,591 100% $ 2,669,079 5% APPROPRIATED FUND BALANCE $ 2,239,200 $ 1,564,000 $ (675,200) -30% 24 Page 83 of 374 TOWN OF MAMARONECK BUDGET SUMMARY-COMPARISON COMBINED BUDGET 2026 2026 2026 Estimated Appropriated 2026 Fund Fund Appropriations Revenues Fund Balance Tax Levy A General Fund-Townwide $ 16,176,509 $ 7,771,509 $ 697,000 $ 7,708,000 B General Fund-Part Town 19,541,800 6,921,800 530,000 12,090,000 DB Highway Fund 7,602,200 756,200 217,000 6,629,000 SF Fire District 5,733,000 108,000 85,000 5,540,000 SL Street Lighting District 381,000 - 35,000 346,000 SM Ambulance District 2,300,030 1,553,030 - 747,000 SR Garbage District 2,944,000 - - 2,944,000 SS Sewer District 773,000 773,000 - - SW Water District 2,968,052 2,968,052 - - TOTAL $ 58,419,591 $ 20,851,591 $ 1,564,000 $ 36,004,000 2025 2025 2025 Estimated Appropriated 2025 Fund Fund Appropriations Revenues Fund Balance Tax Levy A General Fund-Townwide $ 15,491,171 $ 7,326,571 $ 1,177,000 $ 6,987,600 B General Fund-Part Town 19,139,850 6,657,650 567,200 11,915,000 DB Highway Fund 7,263,000 650,000 285,000 6,328,000 SF Fire District 5,437,100 83,100 - 5,354,000 SL Street Lighting District 331,300 - - 331,300 SM Ambulance District 2,196,530 1,263,030 - 933,500 SR Garbage District 2,844,100 - 60,000 2,784,100 SS Sewer District 773,000 773,000 - - SW Water District 2,274,461 2,124,461 150,000 - TOTAL $ 55,750,512 $ 18,877,812 $ 2,239,200 $ 34,633,500 25 Page 84 of 374 TOWN OF MAMARONECK BUDGET SUMMARIES-BY CLASSIFICATION COMBINED FUNDS 2026 Budget to 2024 2025 2025 2025 2026 % 2025 Budget DECSRIPTION Actual Adopted Budget YTD Projected Budget Budget Variance Variance Revenues Property Taxes $ 31,952,708 $ 34,633,500 $ 34,636,000 $ 34,635,727 $ 36,004,000 61.6% $ 1,370,500 3.96% Other Tax Items 4,478,815 3,966,400 2,349,467 4,198,748 4,107,400 7.0% 141,000 3.55% Departmental Income 7,874,266 8,172,500 5,740,295 8,963,040 9,686,217 16.6% 1,513,717 18.52% Intergovernmental Charges/Revenues 661,219 607,930 262,669 632,430 684,130 1.2% 76,200 12.53% Use of Money&Property 2,090,840 1,457,751 1,454,555 1,834,190 1,681,052 2.9% 223,301 15.32% Licenses&Permits 1,473,804 1,378,300 1,120,628 1,348,300 1,390,500 2.4% 12,200 0.89% Fines&Forfeitures 238,989 258,000 202,124 255,500 258,000 0.4% - 0.00% Sale of Property/Compensation for loss 209,519 41,500 367,626 81,816 41,500 0.1% - 0.00% Miscellaneous 268,579 203,600 85,710 220,055 215,506 0.4% 11,906 5.85% State&Federal Aid 2,020,101 1,840,206 822,892 1,909,747 1,829,586 3.1% (10,620) -0.58% Interfund Transfers 2,936,343 951,625 297,584 1,128,498 957,700 1.6% 6,075 0.64% Appropriated Fund Balance-Operating - 1,297,200 - - 62,500 0.1% (1,234,700) -95.18% Appropriated Fund Balance-Capital - 942,000 - - 1,501,500 2.6% 559,500 59.39% TOTAL REVENUES $ 54,205,183 $ 55,750,512 $ 47,339,550 $ 55,208,051 $ 58,419,591 100.0% $ 2,669,079 4,79% Expenditures Personal Services $ 18,490,774 $ 18,968,451 $ 13,368,364 $ 18,665,352 $ 19,348,206 33.1% $ 379,755 2.00% Employee Benefits 12,816,904 13,961,223 8,425,665 13,383,452 14,815,637 25.4% 854,414 6.12% Equipment 421,584 640,790 423,871 673,007 627,890 1.1% (12,900) -2.01% Contractual 11,714,559 14,843,372 9,219,515 14,595,913 14,653,876 25.1% (189,496) -1.28% Debt Service 501,600 - - - 366,868 0.6% 366,868 - Interfund Transfers-Operations 748,300 951,625 121,350 951,625 957,700 1.6% 6,075 0.64% Interfund Transfers-Capital 4,424,146 2,121,000 1,464,199 1,464,199 3,563,790 6.1% 1,442,790 68.02% Interfund Transfers-Debt Service 4,706,269 4,264,051 4,264,051 4,264,051 4,085,624 7.0% (178,427) -4.18% TOTAL EXPENDITURES $ 53,824,136 $ 55,750,512 $ 37,287,015 $ 53,997,599 $ 58,419,591 100.0% $ 2,669,079 4.79% NET CHANGE IN FUND BALANCE $ 381,047 $ • $ 10,052,535 $ 1,210,452 $ • $ • 26 Page 35 e# 3-74 TOWN OF MAMARONECK BUDGET SUMMARY A five-year comparison review of the Town's budget demonstrates the responsible budgeting practices that keep expenses down, the tax levy as low as possible and the use of fund balances at responsible levels. The 2026 Budget continues that practice. COMBINED COMPARATIVE BUDGET CATEGORIES $60,000,000 $40,000,000 111 $20,000,000 Expenses Tax Levy Revenues $0MI, AMP Appropriated Fund Balance 2021 2022 2023 2024 2025 2026 Appropriated Fund Balance I Revenues Tax Levy Expenses Property Tax Levy The Town has various taxing districts. The General Fund, Part Town, Highway and Fire District Fund provide the majority of the revenue to fund services to Town residents. The majority of Town expenses are found in these funds as well. Tax adjustments from year to year are very stable and generally this is a preferable approach to financing government services. TAX LEVY - MAJOR FUNDS (in millions) $15.0 In $10.0 J $- 2021 2022 2023 2024 2025 2026 General Fund 410 .Part Town — —Highway — —Fire District 27 Page 36 of 3-74 TOWN OF MAMARONECK BUDGET SUMMARY Staffing Levels Municipal services remain very labor intensive requiring a well-trained and dedicated staff of municipal employees. Since 2024, the Town's staffing level has remained stable with a full-time staff of 128 for all departments. Part time staff total 437. The majority of the part time staff is the seasonal staff hired for our summer camp and pool programs. The Town negotiates collective bargaining units with three unions representing: Police Officers, Career Firefighters and Office/Highway Department employees. A new agreement with the Police and Civil Service Employees Association Bargaining units is currently in negotiations. Unionized positions comprise 101 of the 128 budgeted full time staff. The 27 management and non-union staff comprise the balance of our full time staff in 2026. Budgeted Full Time Positions 150 145 140 135 0 y 130 T 0 a 125 E 120 115 110 105 100 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Budgeted Full Time Positions 28 Page 87of3-74 TOWN OF MAMARONECK BUDGET SUMMARY Fund Balances The Town,on March 20, 2013,adopted a formal fund balance policy(see supplemental schedules)and surplus recovery plan.The plan prescribes that a minimum of 15 to 25%of the subsequent year's budgeted combined appropriations be retained.The Town is in compliance with the adopted policy. The strategic use of fund balances is a standard municipal budgeting practice to ensure stable operating budgets. Budgetary savings achieved are set aside in fund balances to minimize tax increases. Fund balances are invaluable for funding unanticipated events and emergencies that may come up during the fiscal year.The most recent examples of unanticipated events were the pandemic, Tropical Storm Isaias and Tropical Storm Ida that impacted Town services. Weather related events continue to be severe and occur more often than we would like. Fund balances used for one-time capital projects reduce the need for borrowing funds for capital projects. It is also important to note that Town taxes are collected in April of each year. The Town must have at least 4 months of cash liquidity to fund the budgeted expenses until taxes are collected. In addition, the Town remits the full tax levy for the two school districts within the Town and Westchester County whether or not the Town collects all taxes levied. The Town has maintained a healthy and stable fund balance over the last ten years for the Town's Operating Funds (General Fund, Part Town, Highway, Fire District, Streetlighting, Ambulance, Garbage, Sewer and Water). Sales tax and mortgage tax have remained stable since 2023. COMBINED OPERATING FUND BALANCE $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 (EST) (EST) 29 Page 88of3-74 TOWN OF MAMARONECK BUDGET SUMMARY The Town's intention has been to achieve a structurally balanced budget over the next several years and utilize fund balances for funding capital projects and one-time expenses. This will be in compliance with best practices and maintains fund balances in accordance with the fund balance policy. We have made significant strides towards that goal in the 2026 Budget by using only$62,500 or a reduction of$1,235,000 as compared to the 2025 Budget. As planned,we have significantly increased the fund balance appropriation for one-time capital to $1,501,500 or a $559,500 increase as compared to the 2025 budget. All other capital projects have been funded through the issuance of a bond or on pay-as-you-go basis. Fund Balances The chart below provides the estimated Unassigned Fund Balances by fund for 2026 based on the budget. The fund balances are analyzed each year as part of the budget process to determine the amount of funding that will be utilized for operations and capital projects while maintaining a healthy balance. Fund balances are monitored throughout the year to ensure compliance with the fund balance policy. You will note that the budget is close to structural balance with limited use of fund balance for operations. As described above, one-time expenses for capital projects have been budgeted from fund balance and account for the majority of the variances in the 2026 ending fund balances in each fund. 2026 Estimated Projected Unassigned 2026 2026 Appropriated FB for 2026 Unassigned Fund Balance @ Budgeted Budgeted Capital Transfer/ Appropriation for Balance @ % % Fund 1/1/26 Revenue Expenses 1-Time Operating 12/31/26 Expenditures Revenues GENERAL TOWNWIDE $ 7,906,600 $ 15,479,509/ $ 16,176,509/ $ 673,000 $ 24,000 $ 7,209,600 44.57% 46.58% PART TOWN 4,695,663 19,011,800 19,541,800 491,500 38,500 4,165,663 21.32% 21.91% HIGHWAY 2,785,950 7,385,200 7,602,200 217,000 - 2,568,950 33.79% 34.79% FIRE DISTRICT 1,330,257 5,648,000 5,733,000 85,000 1,245,257 21.72% 22.05% ST.LIGHT DIST 160,359 346,000 381,000 35,000 125,359 32.90% 36.23% AMBULANCE 515,643 2,300,030, 2,300,030 515,643 22.42% 22.42% GARBAGE 554,176 2,944,000 2,944,000 554,176 18.82% 18.82% SEWER 277,214 773,000 773,000 277,214 35.86% 35.86% WATER 2,676,281 2,968,052 2,968,052 150,000 2,676,281 90.17% 90.17% DEBT SERVICE 6,878,543 5,085,625 6,139,748 5,824,420 94.86% 114.53% TOTAL $ 27,780,686 $ 61,941,216 $ 64,559,339 $ 1,651,500 $ 62,500 $ 25,162,563 38.98% 40.62% 30 Page a9of174 TOWN OF MAMARONECK BUDGET SUMMARY DEBT The Town has conservatively managed debt so that debt service remains stable. However,investment in aging infrastructure has and will continue to be a priority for the Town. Capital projects that were approved in the 2025 Capital Plan were partially financed through the issuance of new debt. Debt service on these projects will begin in calendar year 2026. The Town's overall outstanding debt at the end of 2025 will be$60.4 million and accounts for 5.4% of its $730 million debt capacity. The Town's 2026 operating budget can sustain the planned debt service of $6.1 million or 10.4% of the total appropriations of the Town. Debt service for new debt issued in 2026 will begin in 2027. Although the Town intends to keep debt service level and outstanding debt declining going forward, debt service will continue to climb as a result of the funding needed over the next three years for the new Rye Lake Filtration Plant in addition to a number of significant major infrastructure projects per the capital plan.A portion of the construction costs and debt service will be funded through increased water rates. Current Outstanding Debt $60,000,000 $50,000,000 3 $40,000,000 $30,000,000 0 $20,000,000 $10,000,000 $0 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 •Outstanding Debt Capital Plan The Town has implemented the fifth year of its historic five-year capital plan.The 2026 Capital Plan presented in the budget reflects strategic priorities,funding sources and the coordination of resources. The capital plan is just that, a plan. The plan is reviewed often throughout the year and adjusted based on circumstances. Lately, capital project bids have come in extremely high and additional funding is often necessary to complete projects. Project plans evolve for many reasons- available funding, weather, efficiencies and future needs are just some of those reasons.Approximately$2 million of capital projects have been deferred to minimize the tax impact to the taxpayers in 2026.A schedule of deferred projects is provided in the Capital budget section of this budget. This budget has aligned many of the planned capital projects to the goals developed in the comprehensive plan. The five year capital plan includes a reference to the action plan number as outlined on the Mission & Vision page presented earlier in the budget. 31 Page 90 9f 3-74 TOWN OF MAMARONECK BUDGET SUMMARY Long Range Financial Plan (continued) The Town is in good financial standing and has steadily increased fund balances through conservative budgeting practices, carefully planned capital projects and reallocated available resources. Moody's Investor Services has recently affirmed the Town's Aaa bond rating siting that the Town has a strong financial position supported by proactive budget management. It is fortunate that the Town has a healthy fund balance as the fiscal challenges resulting from the pandemic place hardships on municipalities, taxpayers and small businesses. However, Moody's has indicated that the trend of structurally imbalanced operations may lead to material deterioration of reserve levels below 40%of revenue can lead to a bond rating downgrade. The Town has recently adopted a Comprehensive Plan that outlines goals and strategies to promote the health, safety and general welfare of the people.The strategies and action plan have been incorporated into the Mission &Vision of this budget. The Town is committed to aligning the budget with these strategies and goals through the implementation of an action plan.As the first step in this process,the five-year capital plan has been aligned with the goals in the action plan as appropriate.The next step will be to align departmental operational goals with the action plan. With careful consideration, this budget has made significant progress in meeting the strategic goal of being structurally balanced without appropriating fund balance. The Town recognizes that any tax increase given the economic conditions at this point is challenging. However, structurally stabilizing the operating budget and the fund balance will manage risk provide consistent services as long as required tax increases in the future are implemented. The 2026 budget has not only reduced the appropriation of fund balance as compared to the 2025 Budget and has significantly shifted the use of fund balance from supporting the normal operations of the Town to the recommended use of fund balance for one-time capital projects/purchases. Budgets are continuously monitored throughout the year in accordance with the Town's Budget Policy to identify significant variances and budget amendments are made monthly. The Town intends to maintain infrastructure that ensures clean water, safe roads, safe equipment and a healthy environment. The Town is in the process of developing and implementing an action plan based on the strategic goals set forth in the adopted comprehensive plan.The plan is a framework establishing policies for the area's long-range planning and development.The comprehensive plan created a blueprint for a more environmental, equitable, and economically sound unincorporated area of the Town of Mamaroneck. The Town Board formally adopted the plan in 2024.We have begun to align operations and capital budget projects with the stated goals and objectives An implementation plan is in development and has already begun to align with the 2026 budget. Now that the operating budget has made significant strides to being structurally balanced, the Town's long term plan is to implement needed tax increases in future years to fund operations without the use of fund balance. Fund balance will remain stable and be used for one-time capital projects and unanticipated needs. The 2026 Budget was challenging in that respect,as inflation has continued to cause higher than normal price increases, including health insurance and retirement costs with no end in sight. 32 Page 91 of 3-74 TOWN OF MAMARONECK BUDGET SUMMARY Long Range Financial Plan (continued) On the positive side, revenues are higher than anticipated in 2025 and non-tax revenues rates will increase to keep pace with the cost of services. As a result, the tax increase proposed in this budget is lower than we projected last year and primarily funds payroll and benefit increases. The budget projections below are provided by Fund and demonstrate that the Town will continue to protect and enhance the lives of our residents by providing cost-effective services, utilizing fund balance appropriately and investing in the infrastructure of the Town. The five year plan below includes an estimate for all financial information available to be estimated. 2025 2026 2027 2028 2029 ADOPTED PROJECTED PROJECTED PROJECTED PROJECTED Fund BUDGET BUDGET BUDGET BUDGET BUDGET REVENUES: GENERAL FUND $ 14,314,171 $ 15,479,509 $ 16,823,569 $ 17,496,512 $ 18,196,373 PART TOWN 18,572,650 19,011,800 $ 20,323,472 21,136,411 21,981,867 HIGHWAY 6,978,000 7,385,200 $ 7,906,288 8,222,540 8,551,441 FIRE DISTRICT 5,437,100 5,648,000 $ 5,962,320 6,200,813 6,448,845 ST.LIGHT DIST 331,300 346,000 $ 396,240 412,090 428,573 AMBULANCE 2,196,530 2,300,030 $ 2,392,031 2,487,712 2,587,221 GARBAGE 2,784,100 2,944,000 $ 3,061,760 3,184,230 3,311,600 SEWER 773,000 773,000 $ 803,920 836,077 869,520 WATER 2,124,461 2,968,052 $ 3,086,774 3,210,245 3,338,655 TOTAL REVENUES $ 53,511,312 $ 56,855,591 $ 60,756,375 $ 63,186,630 $ 65,714,095 EXPENSES: GENERAL FUND $ 15,491,171 $ 16,176,509 $ 16,823,569 $ 17,496,512 $ 18,196,373 PART TOWN 19,139,850 19,541,800 20,323,472 21,136,411 21,981,867 HIGHWAY 7,263,000 7,602,200 7,906,288 8,222,540 8,551,441 FIRE DISTRICT 5,437,100 5,733,000 5,962,320 6,200,813 6,448,845 ST.LIGHT DIST 331,300 381,000 396,240 412,090 428,573 AMBULANCE 2,196,530 2,300,030 2,392,031 2,487,712 2,587,221 GARBAGE 2,844,100 2,944,000 3,061,760 3,184,230 3,311,600 SEWER 773,000 773,000 803,920 836,077 869,520 WATER 2,274,461 2,968,052 3,086,774 3,210,245 3,338,655 TOTAL REVENUES $ 55,750,512 $ 58,419,591 $ 60,756,375 $ 63,186,630 $ 65,714,095 Net Change in Fund BalancE $ (2,239,200) $ (1,564,000) $ - $ - $ - 33 Page 92 of 3-74 Left Intentionally Blank 34 Page 93of3-7/1 MAJOR REVENUE SOURCES 35 Page 94 9f 3-74 TOWN OF MAMARONECK BUDGET SUMMARY REVENUE DEFINITIONS AND FORECAST METHODOLOGY The purpose of providing the methods for forecasting revenues is to validate the forecast over time and to utilize the information in making future forecasts. The following assumptions and methods were used to formulate the revenues in the 2026 Budget: Revenue Source Definition Forecast Methodology Property Taxes-Advalorem Property Tax is based on value of Property taxes are calculated by real property.The assessed value of multiplying the taxable value (tax each parcel less exemptions is the roll) of all properties in the Town by taxable value. Advalorem property the rate of taxation or rate per taxes are based on the taxable $1,000 of assessed valuation. value Other Tax Items Sales tax, late penalties on Historical trend analysis and delinquent tax payments, utility economic climate receipts and PILOT Departmental Income Income generated by each Historical trend analysis adjusted department's operations that are for any rate increases fee based. Includes franchise fees. Mortgage Tax Revenue New York State imposes a tax on Historical trend analysis based on (included in Federal and State Aid) the privilege of recording a housing sale trends mortgage on real property located within the state a portion of which is provided to local governments Interest and Earnings Revenue derived from the Historical trend analysis adjusted (included in Use of Money and investment of cash balances. The for current rate changes Property) Town maximizes cash flow whenever possible to generate interest earnings. Licenses and Permits Building and engineering permits, Historical trend analysis animal licenses, bingo permits, parking permits, mooring permits, filming permits, GIS fees, accessory apartment permits and sign permits Fines and Forfeitures Settlement of cases taken to court. Historical trend analysis Sales Tax Distributed from Westchester Historical trend analysis (included in Other Tax Items) County to Towns and Villages on a per capita basis. Sales tax rate is 8.375%. Federal and State Aid Funding provided by the Federal Historical trend analysis adjusted and State government for any Federal/State funding allocation modifications Interfund Revenues Allocation of common costs Allocation of common costs based on the annual budget 36 Page 95 of a74 TOWN OF MAMARONECK MAJOR REVENUE SOURCES The Town of Mamaroneck's primary source of revenue is the local real property tax. Charges and fees assessed by Town departments are a distant second. Other sources include mortgage tax, franchise revenue, state aid, federal aid and interest revenue. In 2026, the total budgeted revenue for all funds is $58,419,591 which includes a tax levy increase, limited use of fund balance and transfers between funds. All funds are balanced.Therefore,total revenues equal total expenses. This analysis includes the General, Part Town, Highway, Fire District, Street Lighting, Ambulance, Garbage, Sewer and Water District. 2024 2025 2025 2026 % %Change Funding Sources Adopted Budget 2026vs Actual Projected Budget Budget Budget Variance 2025 Property Taxes $ 31,952,708 $ 34,633,500 $ 34,636,000 $ 36,004,000 $ 1,370,500 61.6% 3.96% Other Tax Items 4,478,815 3,966,400 2,349,467 4,107,400 141,000 7.0% 3.55% Departmental Income 7,874,266 8,172,500 5,740,295 9,686,217 1,513,717 16.6% 18.52% Intergovernmental Funds 661,219 607,930 262,669 684,130 76,200 1.2% 12.53% Use of Money and Property 2,090,840 1,457,751 1,454,555 1,681,052 223,301 2.9% 15.32% Licenses&Permits 1,473,804 1,378,300 1,120,628 1,390,500 12,200 2.4% 0.89% Fines&Forfeitures 238,989 258,000 202,124 258,000 - 0.4% 0.00% Sale of Property/Losses 209,519 41,500 367,626 41,500 - 0.1% 0.00% Federal and State Aid 268,579 203,600 85,710 215,506 11,906 0.4% 5.85% Interfund Transfers 2,020,101 1,840,206 822,892 1,829,586 (10,620) 3.1% -0.58% Miscellaneous 2,936,343 951,625 297,584 957,700 6,075 1.6% 0.64% Appropriated Fund Balance-Ops 1,297,200 - 62,500 (1,234,700) 0.1% -95.18% Appropriated Fund Balance-Capital 942,000 - 1,501,500 559,500 2.6% 59.39% TOTAL $ 54,205,183 $ 55,750,512 $ 47,339,550 $ 58,419,591 $ 2,669,079 100.0% 4.79% 37 Page % 9fa74 TOWN OF MAMARONECK MAJOR REVENUE SOURCES Licenses& Federal&State Aid Miscellaneous 2026 Revenue Budgpet Permits $215,506 $999,200 b $1,390,500 0% 2% Interfund Transfers Use of Money and $2,513,716 Appropriated Fund Property Balance $1,681,052 $1,564,000 3% Departmental Income $9,944,217 Other Tax Items $4,107,400 / Property Taxes • $36,004,000 62% Property Tax The Town's property tax serves as its largest and most vital revenue stream, accounting for approximately 62%of total revenue. As the default revenue source, it is responsible for covering all expenses that cannot be funded through alternative means. The tax increase in 2026 is largely attributed to expense increases that exceed non-tax revenues. Furthermore, property taxes are determined by the Town's revenues, assessed property values, and the equalization rate established by New York State. The Town Assessor is responsible for determining the value of each taxable real property parcel within the Town. The aggregate value of all taxable properties, minus exemptions, forms the tax base from which the Town's required revenue must be derived. A town-wide reassessment of property values was conducted, resulting in an average assessed home value increase from $1,651,000 to$1,708,000, representing a$57,000 or 3.4%increase. The tax rate is calculated by dividing the required revenue by the total assessed valuation of all taxable properties. Each property owner is taxed based on their proportionate share of the total tax base. In 2026, property tax revenue is budgeted at $36.0 million for all taxing districts, accounting for 62% of the Town's operating revenues. This represents a $1.4 million or 3.96% increase in tax revenue compared to 2025, resulting from fee increases, investment income, and tax penalty increases, offset by salary and employee benefit increases and general price hikes. In alignment with the Town's objective of achieving a structurally balanced budget, appropriations from the fund balance for operations have been significantly reduced in the 2026 Budget. Consistent with the long- term plan, approximately 13% of the 2026 capital projects and equipment were funded through a fund balance appropriation. The Town typically collects around 99%of its tax levy, maintaining a stable collection rate despite the current economic climate. It is essential to note, however, that the Town assumes responsibility for all uncollected County and School taxes and must collect and guarantee 100%of the tax revenue to both the County and the two School Districts (Mamaroneck and Scarsdale). 38 Page g-7of3-74 TOWN OF MAMARONECK MAJOR REVENUE SOURCES Other Tax Items-Sales Tax Sales tax revenue, generated from the sale of goods and services, remains stable despite and as a result of increasing costs. The 2026 budget reflects a modest increase of $20,000, based on actual 2025 projected revenue. As a result of inflation-driven cost escalations, sales tax revenue has experienced growth and is anticipated to remain steady in 2026. SALES TAX HISTORY $4,000,000 $3,500,000 c $3,000,000 E $2,500,000 x $2,000,000 1— $1,500,000 $1,000,000 (r) $500,000 $0 b c) O y ti R LO, LOB LOB LOl LO LOl LOl LO �.a b% O ■Budget •Actual Other Tax Items- Penalties/Interest The 2024 proposed Real Property Tax Law Legislation limiting tax penalty rates was vetoed. As a result, the $118k penalty revenue decrease that was projected in the 2025 budget was returned to the 2026 budget. Department Income Departmental Income has increased significantly by$1.5 million from 2025, primarily due to fee adjustments for water, ambulance, recreation, and police special duty services.The Town aims to stabilize property taxes by implementing fees for services as an alternative to ad valorem taxation, allowing residents to control their expenses for specific municipal services by paying only for what they use. This approach is reflected in the Departmental Income budget line. The Town has applied this philosophy to various services, including: Recreation: In 2026,the Recreation Department is expected to generate approximately$3.3 million in revenue, covering 79%of its direct operating budget. Residents will pay for the programs and services they utilize, with rates based on costs and comparable rates charged by local organizations. Historically, recreation revenues have covered around 93%of costs, but due to rising expenses and attendance rates,tax revenue will supplement the programs. Recreation revenues have never covered debt and employee benefit expenses. 39 Page 98 9f 3-74 TOWN OF MAMARONECK MAJOR REVENUE SOURCES Water Service:As a member of the Westchester Joint Water Works(WJWW), residents pay their water service fees directly to the WJWW.The Town's water rates increased by 5% in 2025 and are expected to rise similarly over the next few years to fund debt service on the Rye Lake Filtration Plant. Water use fees cover 100%of water-related expenses,which are determined based on the cost of services provided.The Town incurs water-related expenses for infrastructure and capital projects, but receives net proceeds from WJWW's 2025 operations to fund 2026 debt service and capital projects. Sewer Service:The Town introduced a sewer rent in 2014 to cover the cost of operating and maintaining the sanitary sewer system. Like water service, sewer rent fees subsidize 100%of the cost of sewer service.The operating budget includes funding for the construction of a replacement pump station on Baldwin Avenue, which is 35 years old. An allocation of investment revenue and bond premiums has reduced the 2026 debt service expense, resulting in no increase in sewer rent for 2026. Ambulance Service: Providing emergency medical care is essential for the medical well-being of the Town's residents. Rates have been increased significantly to account for rising costs of services and insurance reimbursements.The fund is supplemented with tax revenue,and the Town utilizes available revenue sources, such as Medicare, Medicaid, and private health insurance plans, to cover approximately 80% of the cost of maintaining this service based on increased rates, current and anticipated call volume.Tax revenue funds the balance. Use of Money and Property The Town's Use of Money encompasses a $223,000 increase in investment and rental income. On average, the Town has$35 million available for investment throughout the year. However, investment rates applicable to local governments are expected to decline in 2026,driven by actual and anticipated federal reserve interest rate reductions.Conversely,lower interest rates will lead to decreased debt service costs.To minimize interest expenses in a rising interest rate environment, maintaining the Aaa bond rating is crucial. In accordance with the Town's Investment Policy and General Municipal Law,the Town will continue to invest its funds to achieve optimal returns. Licenses& Permits The issuance of building permits remains consistent, driven by ongoing property improvements by residents. The 2026 budget reflects a modest revenue increase of $25,000, bringing the total to $1,308,000. This represents a slight increase of.5%increase, indicating a stable trend. State Aid & Federal Aid State Aid and Federal Aid revenues comprise mortgage tax and health funding allocations. Notably, Mortgage Tax revenues have stabilized since 2023, despite a slowdown in home sales. The sustained high prices of homes,resulting from limited inventory,have contributed to this stability.Consequently,the Town anticipates mortgage tax revenue to remain consistent at $1.3 million, which appears to be the new baseline. As such, the 2026 budget for Mortgage Tax will remain unchanged. 40 Page 99of3-74 TOWN OF MAMARONECK MAJOR REVENUE SOURCES Mortgage Tax Revenue $2,500,000 $2,000,000 $1,500,000 n ❑ n $1,000,000 LJ ❑ ❑ a $500,000 $0 A P O OB 4> �i O y 'L 3 A 000 ,' P P 'L P P P P oa�0e 0�00 2 0 Budget Actual Appropriated Fund Balance: The final revenue component in the Town Budget is the accumulated savings,or fund balance,maintained across various budget funds. The 2026 Budget marks significant progress towards achieving a structurally balanced budget, reducing reliance on fund balance for operational expenses and prioritizing capital budget funding to minimize future debt service. The budget allocates $1.5 million from fund balance to support projects that cannot be bonded, smaller initiatives, or those with a useful life under 15 years. Notably, the appropriation of fund balance for operations has decreased substantially from$1.3 million to$62,500, demonstrating the Town's commitment to reducing its reliance on fund balance for operational purposes. 2,5ver the past five years, the Town has successfully maintained a fund balance management program, targeting levels between 15-25% of appropriations in most funds.With nine operational funds,a surplus is maintained for each,which is crucial since New York State Finance Law prohibits transferring funds between accounts. Maintaining a robust fund balance is essential to the Town government's overall financial health.A strong fund balance position, exceeding 40%of revenues, is viewed favorably by bond rating agencies and is a key factor in preserving the Town's Aaa bond rating. This ensures the availability of funds for unexpected events, mitigates risk, and provides collateral for outstanding debt. Additionally,the Town must maintain sufficient cash reserves to cover four months of expenses,as taxes are not collected until April each year. As the guarantor of both the School District tax levy and the Town's portion of the Westchester County tax levy, a surplus serves as a vital cash flow tool to ensure timely remittance of these tax levies. APPROPRIATED FUND BALANCE HISTORY $4,000,000 , $3,500,000 3 $3,000,000 E $2,500,000 8 $2,000,000 m• $1,500,000 co $1,000,000 LL $500,000 $0 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 -Operations --Capital 41 Page 1-9C 9f 3-74 Left Intentionally Blank 42 Page 101 of 374 MAJOR EXPENDITURES 43 Page 1-02 9# 374 TOWN OF MAMARONECK MAJOR EXPENDITURES Expenditures The Town of Mamaroneck's proposed 2026 expenditure budget totals $58,419,591, representing a 4.8% increase of$2,669,079 from the previous year. The primary drivers of this increase include salary and wage rate adjustments, health insurance premium hikes, New York State retirement plan contributions, and contractual service expenses. The 2026 budget allocates significant funding for pay-as-you-go capital renovation projects,vehicle replacements, and infrastructure investments,while also accounting for inflation and maintaining the current level of services provided to Town residents.To facilitate a clearer understanding of the budget expenditures, the accompanying pie chart illustrates the major expense categories and government functions as a percentage of the total budget. Interfund Transfers- InterfundTransfers- Expenses by Classification Capital Debt Service Interfund Transfers- $3,563,790 7% Operating 6% $957,700 Personal Services $19,348,206 2% 33% Debt Service $366,868 1% Contractual $14,653,876 25% Equipment Employee Benefits $627,890 $14,815,637 1% 25% Public Works GeneralGovt. Expenses by Function $8,164,175 $7,692,938 14% 13% Public Safety Culture&Rec. $10,124,932 $5,747,606 17% 10% Transportation $238,781 Debt Sery 1% $4,452,492 8% 111111, Health $2,483,021 4% Home& Employee Land Use Comm Svces Benefits Admin $4,168,247 $14,815,637 $531,762 7% 25% 1% 44 Page 103 9f 3-7/1 TOWN OF MAMARONECK MAJOR EXPENDITURES Expense Drivers • On-going and future costs for personnel, retirees and employee benefits • Technology Improvements to enhance the delivery of services • Economic conditions in the nation and in the region that effect pricing of goods and services • Aging infrastructure that must be replaced and maintained • Maintaining fiscal stability with adequate funds in place to sustain unplanned events The aforementioned expense drivers represent only a fraction of the comprehensive evaluation process the Town undertakes when estimating expenses. The Town's public safety departments, including Police, Fire, and Ambulance Services, operate on a 24/7 basis throughout the year, requiring continuous resource allocation. Together these required services represent 20% of the 2026 Budget. Similarly, the Highway Department's response to snowstorms and other emergencies demands sustained effort until the issue is fully resolved, often extending beyond regular working hours. Furthermore, the Town's waste management services are not limited to a fixed daily limit, but rather must collect all garbage set out by residential and commercial property owners, making it a challenging aspect of budget preparation. The Town's provision of services on an essentially unlimited basis poses a unique challenge during the budgeting process. Expense Variances 2024 2025 2025 2025 2026 2026 Budget to 2025 % DECSRIPTION Actual Adopted Budget VTD Projected Budget Budget Variance Variance Expenditures Personal Services $ 18,490,774 $ 18,968,451 $ 13,368,364 $ 18,665,352 $ 19,348,206 $ 379,755 2,00% Employee Benefits 12,816,904 13,961,223 8,425,665 13,383,452 14,815,637 854,414 6,12% Equipment 421,584 640,790 423,871 673,007 627,890 12,900) -2,01% Contractual 11,714,559 14,843,372 9,219,515 14,595,913 14,653,876 189,496) -1,28% DebtSeivice 501,600 366,868 366,868 InterfundTransfers-Operations 748,300 951,625 121,350 951,625 957,700 6,075 0,64% InterfundTransfers-Capital 4,424,146 2,121,000 1,464,199 1,464,199 3,563,790 1,442,790 68,02% InterfundTransfers-Debt Service 4,706,269 4,264,051 4,264,051 4,264,051 4,085,624 178,427) -4,18% TOTAL EXPENDITURES $ 53,824,136 P$ 55,750,512 $ 37,287,015 $ 53,997,599 $ 58,419,591 $ 2,669,079 4.79% 45 Page 104 of 374 TOWN OF MAMARONECK MAJOR EXPENDITURES The Town anticipates a challenging year ahead in many areas such as supply chain persistence, declining investment income, and volatile inflation. However, the Town budget has been impacted by other expense increases. The most significant variances in expenses are as follows: Personal Services Generally, salary increases are based on collective bargaining contractual agreements. Two of the Town's three collective bargaining agreements are currently still in negotiation. The Firefighter's contract is in place through 2028.This budget includes an estimated increase for these negotiations in the contingency line that may need further budget adjustments. As a result of declining volunteers, the budget includes additional funding for paid EMT/Paramedics to provide emergency services to the community. Employee Benefits Overall, employee benefits are expected to rise by 6.1%. This increase of over $854k represents almost 62% of the tax levy increase for 2026.The Town is a member of the New State Health Insurance Plan.The budget includes an estimated 10% health insurance rate increase that amounts to a $560k or 8.6% budget increase over 2026. The New York State Retirement Plan has provided estimates that are $235k or 5.7% higher than 2025.Together these two plans amount to a $795k budget increase alone. Contractual Expenses Contractual expenses have decreased by $189k. The most significant decrease of $651k including collective bargaining estimates as the first year of the new contracts are larger than the remaining years, planned pool closures and retirements in 2025 that are not needed in 2026. Offsetting the savings are increases for utilities, garbage services various other general costs as a result of economic conditions and supply chain issues. Interfund Transfers-Capital As discussed earlier in the budget document,the Town has appropriated $3,563,790 for capital projects on a pay-as-you-go basis. Of this total, only$1,501,500 has been appropriated from fund balance.The balance is for the water and sewer projects that are funded through fees. As discussed throughout the budget,this is a significant increase over 2025 of$1.4 million as we move toward a structurally balanced budget and utilize fund balance for one-time capital projects. Debt Service The increase in debt service includes funding for debt issued in 2025 for capital projects. Interest rates are just starting to trend down, later than economic indicators had predicted. Investment earnings, bond premiums and excess bond funds have been applied to the 2026 debt service of almost $190k higher than 2025. As a result of amortizing premiums and capital project balances over the life of the related bonds,there is a budgetary savings in debt service of$178k. 46 Page 105 9f 3-74 FUND BUDGETS 47 Page 106 of 3-74 TOWN OF MAMARONECK FUND STRUCTURE The Town Budget is made up of eleven Town Funds and one component unit. All of the Town funds other than the component unit are appropriated by the Town Board. Major Funds General Fund: appropriates all general government activity Townwide(including the Villages)and the services traditionally provided to the Town's residents. This includes services provided by the Town Board, Town Supervisor and Town Administrator as well as the following administrative offices: Assessor, Comptroller/Tax Receiver, Town Clerk, Human Resources, Town Attorney, Recreation Services, Town Center, Engineering, Town Justices, Conservation and Community/Senior Citizen services. Part Town Fund:appropriates all government activity for services provided to Town residents who live in the unincorporated area of the Town, residing outside of the Village of Mamaroneck or the Village of Larchmont. This includes, Police, Building department services, Zoning services and Information Technology. Highway Fund:appropriates the maintenance and repair of over 44 miles of streets, roads, right-of-ways and all storm drainage systems throughout the Town that are not within Villages. Special District Funds Fire District:appropriates the operational expenses and funding provided for the Town Fire District#1. Street Lighting Fund: appropriates the operational and administrative services providing over 1,300 streetlights on town, county and state roads throughout the Town and municipal commuter parking lots and garages other than those that are in the Villages. Ambulance District: appropriates the contracted funding of both the Larchmont/Mamaroneck Volunteer Ambulance District (SM4191) and the Mamaroneck Village Emergency Medical Services (SM4190) and a Paramedic Unit (SM4189) to provide emergency medical services to Town residents, including those in the Villages of Larchmont and Mamaroneck. Garbage District Fund: appropriates the of the Town's share (unincorporated area) of sanitation, recycling and yard-waste collection services provided by the Larchmont Mamaroneck Joint Garbage Disposal Commission, a joint agency of the Town of Mamaroneck and the Village of Larchmont. Sewer District: accounts for sewer rent revenue and appropriates the cost of operating and maintaining the sanitary sewer system. Water District: accounts for water revenue received from Westchester Joint Water Works and appropriates related expenses for capital projects and maintaining the water system. 48 Page 107 of 3-74 TOWN OF MAMARONECK FUND STRUCTURE (continued) Non-Major Funds Debt Service Fund: appropriates debt service for financed debt. Capital Fund accounts: accounts for financial resources and appropriates for the construction of major capital projects or purchase of capital assets. The assets must have a cost over $5,000 and useful life of over five years. Component Units The Mamaroneck Housing Authority is a legally separate component unit of the Town and because of the nature and significance of its relationship with the primary government, is combined in the Town's Annual Financial Report.The Housing Authority is governed by a legally separate board and their annual budgets are not included in the Town's adopted budgets. 49 Page 108 t f 3-74 Left Intentionally Blank 50 Page 109 of 3-74 TOWN OF MAMARONECK FUND STRUCTURE (continued) TOWN OF MAMARONECK OPERATING BUDGET= $58,419,591 GOVERNMENTAL GOVERNMENTAL FUNDS FUNDS FUNDING:TAXES&FEES FUNDING: 100% COMPONENT $54,678,539 FEE BASED UNITS 93.60% $3,741,052 NOT BUDGETED 6.40% I MAJOR FUNDS SPECIAL DISTRICTS SPECIAL DISTRICTS $43,320,509 $11,358,030 ON MAJOR FUNDS $3,741,052 MAMARO AUTHORITYHOUSING 74.16% 19.44% 6.40% GENERAL FUND FIRE DISTRICT SEWER DISTRICT $16,176,509 $5,733,000 DEBT SERVICE $773,000 27.69% 9.81% 1.32% PART TOWN FUND AMBULANCE DISTRICT WATER DISTRICT $19,541,800 $2,300,030 CAPITAL FUND $2,968,052 33.45% 3.94% 5.08% HIGHWAY FUND GARBAGE DISTRICT $7,602,200 $2,944,000 13.02% 5.04% STREET LIGHTING DISTRICT $381,000 .65% 51 Page 11-0 9# a7/1 TOWN OF MAMARONECK FUND AND FUNCTION RELATIONSHIP MATRIX Dept General Part Street Name Fund Town Highway Fire Lighting Ambulance Assessor X Buildings X Buildings& Grounds X Comptroller X Conservation X X Engineering X X Fire X Garbage District Highway X X X X Information Technology X X Justice Court X Police X Recreation X X Town Administrator X X Town Attorney X Town Board X Town Clerk X X Town Supervisor X X Water District 52 Page 111 of 374 TOWN OF MAMARONECK FUND AND FUNCTION RELATIONSHIP MATRIX Ambulance Garbage Sewer Water Debt Service Capital Fund X X X X X X X X X X X X X X X X 53 Page 11-2 of 3-7/1 Left Intentionally Blank 54 Page 113 of 374 BUDGET SUMMARIES BY FUND 55 Page 11/1 9f 3-7'1 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND GENERAL FUND (A) 2024 2025 2025 2025 2026 Budget DECSRIPTION Actual Adopted Budget YTD Projected Budget Variance %Variance Revenues Property Taxes $ 6,185,318 $ 6,987,600 $ 6,987,846 $ 6,987,600 $ 7,708,000 $ 720,400 10.31% Other Tax Items 1,030,921 566,400 582,008 738,748 687,400 121,000 21.36% Departmental Income 3,259,622 3,322,925 2,658,774 3,379,925 3,554,017 231,092 6.95% Intergovernmental Charges 7,400 7,400 7,400 7,400 7,400 - 0.00% Use of Money&Property 1,348,099 950,190 949,220 1,140,190 1,013,000 62,810 6.61% Licenses&Permits 73,520 77,300 59,967 77,300 82,500 5,200 6.73% Fines&Forfeitures 236,439 250,000 197,999 250,000 250,000 - 0.00% Sale of Property/Compensation for loss 22,311 - 10,955 9,955 - - 0.0% Miscellaneous 267,254 203,600 47,999 214,775 215,506 11,906 5.8% State&Federal Aid 1,937,377 1,827,406 822,892 1,846,719 1,825,786 (1,620) -0.1% Interfund Transfers 1,772,136 121,350 274,447 274,447 135,900 14,550 12.0% Appropriated Fund Balance-Operating - 1,077,000 - - 24,000 (1,053,000) -97.8% Appropriated Fund Balance-Capital - 100,000 - - 673,000 573,000 573.0% ,TOTAL REVENUES $ 16,140,397 $ 15,491,171 $ 12,599,507 $ 14,927,059 $ 16,176,509 $ 685,338 4.42% Expenditures Personal Services $ 4,953,290 $ 5,365,990 $ 3,715,284 $ 5,043,392 $ 5,419,157 $ 53,167 0.99% Employee Benefits 2,926,613 3,206,208 2,051,805 3,011,125 3,355,790 149,582 4.67% Equipment 31,875 52,500 13,160 42,991 40,800 (11,700) -22.29% Contractual 3,501,827 4,789,010 2,668,649 4,810,293 4,553,425 (235,585) -4.92% Debt Service 501,600 - - - 119,122 119,122 - Interfund Transfers-Operations 594,150 830,275 - 830,275 770,500 (59,775) -7.20% Interfund Transfers-Capital 2,328,449 100,000 180,577 180,577 673,000 573,000 573.00% Interfund Transfers-Debt Service 1,191,184 1,147,188 1,147,188 1,147,188 1,244,715 97,527 8.50% TOTAL EXPENDITURES $ 16,028,988 $ 15,491,171 $ 9,776,663 $ 15,065,841 $ 16,176,509 $ 685,338 4.42% NET CHANGE IN FUND BALANCE $ 111,409 $ - $ 2,822,844 $ (138,782) $ - $ - 56 Pa e 11-5 9# a-7/1 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND GENERAL FUND (A) The $16.2 million General Fund budget appropriates funding for all Townwide activities including administrative, tax collection, finance, payroll, legal, information technology, recreation, assessment, engineering, justice court, conservation and senior citizen services to all Townwide residents (including Villages). This is an increase of $.7 million or (4.42%). The most significant budget variances in 2026 are as follows: Revenue Property Taxes: The General Fund is moving towards being structurally balanced without the use of fund balance.This budget has made significant strides toward that goal and as a result of increasing revenues based on current trends,the tax levy increase will bring stability to the budgeting process. If future tax increases are implemented as needed, then the budget will no longer rely on the use of fund balance for recurring operations. A tax levy increase of$.7m or 10.3%increase is required. Other tax Items: Tax penalties/interest has increased over the past few years as the Town is proactive in collecting outstanding taxes due. The Real Property Tax Law Legislation limiting tax penalty rates that was anticipated in 2025 was not passed. As a result, the revenue that was reduced in 2025 was restored to the 2026 budget. Fines/Fees have been increased by$121k based on current revenue trends. Departmental Income:The 2026 budget projects a full schedule for both the pool and the ice rink.Attendance at the Town's recreational facility has increased and is reflected in the increased revenues. Fees are reviewed annually and are typically increased based on the cost of delivery and comparison with fees charged by neighboring Towns. Use of Money: Contrary to initial expectations, interest rates did not decline as sharply in 2025 as predicted by economic indicators. However, the 2026 budget still anticipates a reduction in federal reserve interest rates. A decline in interest rates will have a positive impact on debt service, leading to decreased costs. The 2026 budget incorporates a conservative estimate of a 0.6%interest rate decline,from 4%to 3.4%,to account for this anticipated reduction.The budget line reflects projected investment revenue for 2026. Fines and Forfeitures:The court schedule has been full and revenues are anticipated to be steady. State and Federal Funds: State Aid includes the Town's Mortgage Tax. Although housing sales have slowed, house prices have remained high. As a result, anticipated mortgage tax will remain steady in 2026. Fund Balance Appropriation:This fund is close to being structurally balanced without the use of fund balance for recurring operational costs. Overall, this is a decrease of$1.1 million as compared to the 2025 Adopted Budget. Fund balance appropriation for capital projects increased by$573k to$673k in 2026. Fund Balance at the end of 2026 is anticipated to be$7.2 million or 44%of appropriations and in compliance with Fund Balance Policy. 57 Page 11-6 of a7/1 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND GENERAL FUND (A) Expenses Salaries/Wages:The increase is largely attributable to contractual salary increases and cost of living increases for part timers. In order to be competitive and retain employees,wages for seasonal and part time employees must be kept up with the market. Employee Benefits:The Town participates in the New York State Health Insurance Plan and as such is subject to premium increases. The budget includes a rate increase of 10%or $115k. The State Retirement plan has increased by$45k or 7.0%.Together they represent a $160k increase. In addition, medicare reimbursement rates for retirees have increased as well. Contractual: The decrease of$235k in this category accounts for recreational program contracts, bargaining unit increases in negotiations, utility increases and various other increases. These increases are offset by budgetary decreases for one-time operational costs that were budgeted in the 2025 plan and not needed in the 2026 plan. Debt Service:The debt service budget allocation pertains to the Bond Anticipation Note (BAN), a short-term borrowing instrument utilized to fund capital projects in the 2025 budget. The budget accounts for both principal and interest payments due during the year. Should bond rates become favorable, the Town will consider converting the BAN to a long-term bond in 2026, optimizing its financing strategy. Interfund Transfers:This transfer is the General Fund's 54%share of Information Technology expenses of$.8 million allocated from the Part Town Fund.This includes the operating budget. Interfund Transfers- Capital:The 2026 budget includes transfers to the capital fund for capital projects on a pay-as-you-go basis. It is significantly higher than 2025 based on the difference in capital projects each year. Interfund Transfers -Debt Service: The increase in debt service is due to a decrease in the amortization of investment earning,bond premiums and excess bond funds that is used to offset debt expense. The amortized amount varies from year to year based on the investment earnings, return of bond funds on closed capital projects and premiums received on sale of bond. In 2025, a short-term BAN was issued with a premium rather than a long-term bond. 58 Page 117 Af 377'1 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND PART TOWN FUND (B) 2024 2025 2025 2025 2026 Budget DECSRIPTION Actual Adopted Budget YTD Projected Budget Variance Variance Revenues Property Taxes $ 10,826,939 $ 11,915,000 $ 11,915,965 $ 11,915,965 $ 12,090,000 $ 175,000 1.47% Other Tax Items-Sales Tax 3,447,894 3,400,000 1,767,459 3,460,000 3,420,000 20,000 0.59% Departmental Income 1,578,506 831,575 469,455 797,575 998,200 166,625 20.04% Intergovernmental Charges 24,033 24,000 - 24,000 24,000 - 0.00% Use of Money&Property 361,407 250,000 265,777 348,000 338,000 88,000 35.20% Licenses&Permits 1,400,284 1,301,000 1,060,661 1,271,000 1,308,000 7,000 0.54% Fines&Forfeitures-False Alarms 2,550 8,000 4,125 5,500 8,000 - 0.00% Sale of Property/Compensation for loss 46,617 - 1,638 1,638 - - - Miscellaneous 2,709 - - - - - - State&Federal Aid 82,723 12,800 - 63,028 3,800 (9,000) -70.31% Interfund Transfers 771,528 830,275 18,024 848,299 821,800 (8,475) -1.02% Appropriated Fund Balance-Operating - 220,200 - - 38,500 (181,700) -82.52% Appropriated Fund Balance-Capital - 347,000 - - 491,500 144,500 41.64% TOTAL REVENUES $ 18,545,190 $ 19,139,850 $ 15,503,104 $ 18,735,005 $ 19,541,800 $ 401,950 2.10% Expenditures Personal Services $ 8,165,598 $ 7,882,746 $ 5,745,705 $ 8,003,539 $ 8,022,708 $ 139,962 1.78% Employee Benefits 5,892,946 6,284,253 3,573,324 6,133,764 6,732,003 447,750 7.12% Equipment 261,936 197,850 107,145 216,461 195,250 (2,600) -1.31% Contractual 3,279,294 4,133,703 2,580,578 4,161,685 3,872,096 (261,607) -6.33% Interfund Transfers-Operations 83,150 78,350 78,350 78,350 83,400 5,050 6.45% Interfund Transfers-Capital 828,375 347,000 347,000 347,000 491,500 144,500 - Interfund Transfers-Debt Service 262,000 215,948 215,948 215,948 144,843 (71,105) -32.93% TOTAL EXPENDITURES $ 18,773,299 r$ 19,139,850 $ 12,648,050 $ 19,156,747 $ 19,541,800 $ 401,950 2.10% NET CHANGE IN FUND BALANCE $ (228,109) $ - $ 2,855,054 $ (421,742) $ - $ - 59 Page 11-89fa7/1 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND PART TOWN FUND (B) The Part Town Fund is made up of services that are provided to Town residents who live in the unincorporated area of the Town and reside outside of the Village of Mamaroneck or the Village of Larchmont. Services includes Traffic, Police, Environmental, Planning&Zoning, Information Technology and Building. The Part Town Budget is $19.5 million which is an increase of $402k or 2.1%. The most significant budget variances for 2026 are as follows: Revenue Property Taxes: The Part Town Fund is moving towards being structurally balanced without the use of fund balance.This budget has made significant strides toward that goal and as a result of increasing revenues based on current trends,the tax levy increase will bring stability to the budgeting process. If future tax increases are implemented as needed, then the budget will no longer rely on the use of fund balance for recurring operations. A tax levy increase of$.2m or 1.47%increase is required. Other tax Items:Sales tax has been on the rise over the past few years and the budget has increased to reflect an estimated revenue based on inflationary prices.The Town continues to see steady revenue of$3.4 million or approximately 17.4%of revenue. Departmental Income: Police special duty are reimbursements typically from utility companies for police services has been steadily increasing which is the majority of the increase in this budget line. Use of Money: Contrary to initial expectations, interest rates did not decline as sharply in 2025 as predicted by economic indicators. However, the 2026 budget still anticipates a reduction in federal reserve interest rates. A decline in interest rates will have a positive impact on debt service, leading to decreased costs. The 2026 budget incorporates a conservative estimate of a 0.6%interest rate decline,from 4%to 3.4%,to account for this anticipated reduction.The budget line reflects projected investment revenue for 2026. Licenses/Permits: Building permit revenue has also been steady and although the housing market is cooling down, it historically has not affected this steady revenue source. Interfund Transfers: This budget line includes the reimbursement of 54% of the allocated Information Technology expenses from the General Fund. Fund Balance Appropriation: The fund is nearing structural balance, with minimal reliance on fund balance to support recurring operational expenses.This represents a decrease of$0.2 million compared to the 2025 Adopted Budget. Notably,the appropriation of fund balance for capital projects has increased by$145,000 to $492,000 in 2026. As of the end of 2026, the anticipated Fund Balance is expected to be $4.2 million, equivalent to 21%of appropriations, and remains in compliance with the established Fund Balance Policy. 60 Page 11-99fa7/1 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND PART TOWN FUND (B) Expenses Salaries/Wages:This increase is largely attributable to bargaining unit general wage increases and an increase in anticipated police special duty that is reimbursable to the Town. Employee Benefits:The Town participates in the New York State Health Insurance Plan and as such is subject to premium increases. The budget includes a rate increase of 10%or $229k. The State Retirement plan has increased by$175k or 7.6%.Together they represent a $404k increase. In addition, medicare reimbursement rates for retirees have increased as well. Contractual:This category includes an estimated budget for increase for the Town's portion of library services of 2.4%. Other variances include a decrease for contingencies for bargaining unit increases in negotiations and various price increases. Interfund Transfers- Capital:The 2026 budget includes transfers to the capital fund for capital projects on a pay-as-you-go basis. It is significantly higher than 2025 based on the difference in capital projects each year. Interfund Transfers -Debt Service: The reduction in debt service is attributed to an increase in the amortization of investment earnings, bond premiums,and excess bond funds,which are utilized to offset debt expenses. The amortized amount fluctuates annually based on investment earnings, returns on bond funds from completed capital projects, and premiums received from bond sales. Notably, in 2025, bond funds allocated for a planned traffic signal project that was not implemented was returned to the Debt Service Fund. This funding will be amortized over the next 12 years, resulting in a decrease in debt expenses required in the 2026 budget. 61 Page 1-20 9f 3-74 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND HIGHWAY FUND (DB) 2025 2024 Adopted 2025 2025 2026 Budget % Description Actual Budget YTD Projected Budget Variance Variance Revenues Property Taxes $ 6,064,262 $ 6,328,000 $ 6,328,540 $ 6,328,540 $ 6,629,000 $ 301,000 4.76% Other Tax Items - - - - - - - Other Real Property Taxes - - - - - -Departmental Income 28,829 25,000 10,724 25,000 25,000 - - Intergovernmental Charges 116,642 113,000 81,429 148,000 153,000 40,000 35.4% Use of Money&Property 160,909 130,000 116,597 161,000 160,000 30,000 23.1% Licenses&Permits - - - - - - - Fines&Forfeitures - - - - - - - Sale of Property/Compensation for loss 102,952 41,500 15,571 41,500 41,500 - - Miscellaneous (1,385) - 21,005 3 - - - State&Federal Aid - - - - - - - Interfund Revenues 363,360 340,500 173,840 330,000 376,700 36,200 - Interfund Transfers 110,015 - 5,113 5,113 - - - Appropriated Fund Balance-Capital - 285,000 - - 217,000 (68,000) - Appropriated Fund Balance-Operating - - - - - - - TOTAL REVENUES $ 6,945,584 $ 7,263,000 $ 6,752,819 $ 7,039,156 $ 7,602,200 $ 339,200 4.67% Expenditures Personal Services $ 2,130,641 $ 2,192,277 $ 1,494,582 $ 2,145,854 $ 2,225,701 $ 33,424 1.5% Employee Benefits 1,661,970 1,801,991 1,222,756 1,760,300 1,978,902 176,911 9.8% Equipment 31,113 49,000 32,177 49,000 49,400 400 0.8% Contractual Expenses 1,373,565 1,715,852 1,042,130 1,685,847 1,779,720 63,868 3.7% Debt Service-BAN - - - - 160,434 160,434 - Interfund Transfers-Capital 301,580 285,000 333,645 333,645 217,000 (68,000) -23.9% Interfund Transfers-Operating - - - - 39,000 39,000 - Interfund Transfers-Debt 1,131,847 1,218,880 1,218,880 1,218,880 1,152,043 (66,837) -5.5% TOTAL EXPENDITURES $ 6,630,716 $ 7,263,000 $ 5,344,170 $ 7,193,526 $ 7,602,200 $ 339,200 4.67% 62 Page 121 of 374 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND HIGHWAY FUND (DB) The Highway Fund is used for the maintenance and repair of over 44 miles of streets, roads, right-of ways and drainage systems in the unincorporated areas of Town (those not located in one of the Town's two villages). The Highway Budget is $7.6 million which is an increase of $.4 million or 4.67% as compared to the 2025 Adopted Budget. The most significant budget variances in 2026 are as follows: Revenue Property Taxes:The Highway Fund is now structurally balanced without the use of fund balance for recurring expenses. The tax increase proposed is a result of salary/benefit and debt increases as outlined below. A tax levy increase of$.3m or 4.76% increase is required. Intergovernmental Charges/Interfund Revenue: This budget line includes the reimbursement of fuel and vehicle maintenance costs. The Town provides fee based services to internal departments and to other local municipalities. This is advantageous as it is less costly for them and generates revenue for the Town. The increase is based on current mileage trends and related fuel and auto parts costs. Use of Money:Use of Money:Contrary to initial expectations, interest rates did not decline as sharply in 2025 as predicted by economic indicators. However,the 2026 budget still anticipates a reduction in federal reserve interest rates. A decline in interest rates will have a positive impact on debt service, leading to decreased costs.The 2026 budget incorporates a conservative estimate of a 0.6%interest rate decline,from 4%to 3.4%, to account for this anticipated reduction.The budget line reflects projected investment revenue for 2026. Fund Balance Appropriation: This fund is structurally balanced, without reliance on fund balance to support recurring operational expenses. Notably,the appropriation of fund balance for capital projects has decreased by $68,000 to $217,000 in 2026. As of the end of 2026, the anticipated Fund Balance is expected to be $2.6 million, equivalent to 34% of appropriations, and remains in compliance with the established Fund Balance Policy. Expenses Salaries/Wages:This increase is largely attributable to general wage increases. Employee Benefits:The Town participates in the New York State Health Insurance Plan and as such is subject to premium increases. The budget includes a rate increase of 10% or $154k. The State Retirement plan has increased by $31k or 10%. Together they represent a $185k increase. In addition, medicare reimbursement rates for retirees have increased as well. 63 Page 122 of 374 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND HIGHWAY FUND (DB) Contractual: This category includes fuel, auto parts and liability insurance increases based on inflation and supply chain challenges that are likely to continue. The most significant increase is the disposal of organic waste of$35k.This is due to a required change in the Town's vendor. Various budget lines were adjusted to reflect current expenses. Debt Service- BAN:The debt service budget allocation pertains to the Bond Anticipation Note (BAN), a short- term borrowing instrument utilized to fund capital projects included in the 2025 budget.The budget accounts for both principal and interest payments due during the year. Should bond rates become favorable,the Town will consider converting the BAN to a long-term bond in 2026, optimizing its financing strategy. Interfund Transfers- Capital:The 2026 budget includes transfers to the capital fund for capital projects on a pay-as-you-go basis and varies each year.The appropriation for capital projects has decreased by$68,000 to $217,000 in 2026. Interfund Transfers -Debt Service: The reduction in debt service is attributed to an increase in the amortization of investment earnings, bond premiums,and excess bond funds,which are utilized to offset debt expenses. The amortized amount fluctuates annually based on investment earnings, returns on bond funds from completed capital projects, and premiums received from bond sales resulting in a decrease in debt expenses required in the 2026 budget. 64 Page 123 of 374 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND FIRE DISTRICT FUND (SF) 2025 2024 Adopted 2025 2025 2026 Budget DESCRIPTION Actual Budget YTD Projected Budget Variance Variance Revenues Property Taxes $ 5,338,327 $ 5,354,000 $ 5,354,470 $ 5,354,470 $ 5,540,000 $ 186,000 3,47% Other Tax Items - - - - - - - Departmental Income - - - - - - - Use of Money&Property 159,576 83,100 78,983 112,000 108,000 24,900 100% Sale of Property/Compensation for loss 3,099 - 300,000 - - - - Miscellaneous - - 5,000 5,000 - - - State&Federal Aid - - - - - - - Interfund Transfers 30,554 - - - - - - Appropriated Fund Balance-Capital - - - - 85,000 85,000 - TOTAL REVENUES $ 5,531,556 $ 5,437,100 $ 5,738,453 $ 5,471,470 $ 5,733,000 $ 295,900 5.44% Expenditures Personal Services $ 1,960,417 $ 2,161,188 $ 1,440,269 $ 2,108,517 $ 2,260,245 $ 99,057 4.58% Employee Benefits 1,925,712 2,224,762 1,307,861 2,042,337 2,275,093 50,331 2.26% Equipment 49,692 90,300 40,608 115,066 90,300 - 0.00% Contractual Expenses 392,632 454,850 296,846 485,755 477,745 22,895 5.03% Interfund Transfers-Operating - - - - 12,300 12,300 - InterfundTransfers-Capital 40,689 - - - 85,000 85,000 - Interfund Transfers-Debt 576,612 506,000 506,000 506,000 532,317 26,317 5.20% TOTAL EXPENDITURES $ 4,945,754 $ 5,437,100 $ 3,591,584 $ 5,257,675 $ 5,733,000 $ 295,900 5.44% NET CHANGE IN FUND BALANCE $ 585,802 $ - $ 2,146,869 $ 213,795 $ - $ - 65 Page 124 of 374 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND STREET LIGHTING DISTRICT FUND (SL) 2025 2024 Adopted 2025 2025 2026 Budget % DESCRIPTION Actual Budget YTD Projected Budget Variance Variance Revenues Property Taxes $ 305,473 $ 331,300 $ 331,327 $ 331,300 $ 346,000 $ 14,700 4.44% Other Tax Items - - - - - -Departmental Income - - - - - -Use of Money&Property - - - - - - - Sale of Property/Compensation for loss 5,431 - 10,738 - - - - Miscellaneous - - - - - - - State&Federal Aid - - - - - - - InterfundTransfers - - - - - - - Appropriated Fund Balance-Capital - - - - 35,000 $ 35,000 - TOTAL REVENUES $ 310,904 $ 331,300 $ 342,065 $ 331,300 $ 381,000 $ 49,700 15.00% Expenditures Personal Services $ 63,872 $ 64,764 $ 46,812 $ 64,764 $ 65,631 $ 867 1.34% Employee Benefits 30,400 34,181 20,475 33,386 35,124 943 2.76% Equipment 28,202 31,200 31,655 31,200 31,200 - 0.00% Contractual Expenses 80,961 85,839 55,886 90,943 99,500 13,661 15.91% I nterfund Transfers-Capital - - - - 35,000 35,000 - InterfundTransfers-Debt 112,573 115,316 115,316 115,316 114,545 (771) -0.67% TOTAL EXPENDITURES $ 316,008 $ 331,300 $ 270,144 $ 335,609 $ 381,000 $ 49,700 15.00% NET CHANGE IN FUND BALANCE $ (5,104) $ - $ 71,921 $ (4,309) $ - $ - 66 Page 1-25 9f 3-74 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND AMBULANCE DISTRICT FUND (SM) 2025 2024 Adopted 2025 2025 2026 Budget % DESCRIPTION Actual Budget YTD Projected Budget Variance Variance Revenues Property Taxes $ 724,942 $ 933,500 $ 933,531 $ 933,531 $ 747,000 $ (186,500) -19.98% r Other Tax Items - - - - - - - Departmental Income 1,074,376 1,120,000 838,477 1,144,000 1,400,000 280,000 25.00% Intergovernmental Charges 143,997 123,030 0 123,030 123,030 - 0.00% Use of Money&Propertyy 24,174 20,000 21,713 32,000 30,000 10,000 - Sale of Property/Compensation for loss 5,070 - 28,723 28,723 - - - Miscellaneous - - - - - - - State&Federal Aid - - - - - - - Interfund Transfers 14,058 - - 638 - - - Appropriated Fund Balance-Operating - - - - - - - Appropriated Fund Balance-Capital - - - - - - - TOTAL REVENUES $ 1,986,617 $ 2,196,530 $ 1,822,444 $ 2,261,922 $ 2,300,030 $ 103,500 4,71% Expenditures Personal Services $ 1,118,497 $ 1,199,173 $ 855,450 $ 1,199,173 $ 1,252,521 $ 53,348 4.45% Employee Benefits 309,981 330,311 205,859 335,514 368,168 37,857 11,46% Equipment 14,568 214,500 197,606 212,848 215,500 1,000 0.47% Contractual Expenses 376,053 425,889 288,920 434,494 437,440 11,551 2.71% Interfund Transfers-Capital 114,000 - - - - - - Interfund Transfers-Debt 30,812 26,657 26,657 26,657 26,401 (256) -0.96% TOTAL EXPENDITURES $ 1,963,911 $ 2,196,530 $ 1,574,492 $ 2,208,686 $ 2,300,030 $ 103,500 4.71% NET CHANGE IN FUND BALANCE $ 22,706 $ • $ 247,952 $ 53,236 $ • $ 67 Page 126 of 374 TOWN OF MAMARONECK BUDGET SUMMARIES—BY FUND GARBAGE DISTRICT FUND (SR) 2025 2024 Adopted 2025 2025 2026 Budget DECSRIPTION Actual Budget YTD Projected Budget Variance Variance Revenues Property Taxes $ 2,507,447 $ 2,784,100 $ 2,784,321 $ 2,784,321 $ 2,944,000 $ 159,900 5.74% Other Tax Items - - - - - - - Departmental Income - - - - - - - Use of Money&Property - - - - - - - Sale of Property/Compensation for loss 24,040 - - - - - - Miscellaneous 1 - 276 277 - - - Interfund Transfers - - - - - - - Appropriated Fund Balance - 60,000 - - - (60,000) - TOTAL REVENUES $ 2,531,488 $ 2,844,100 $ 2,784,597 $ 2,784,598 $ 2,944,000 $ 99,900 3.51% Expenditures Personal Services - - - - - - - Employee Benefits - - - - - - - Contractual Expenses $ 2,361,955 $ 2,634,409 $ 2,197,166 $ 2,632,764 $ 2,813,150 178,741 6.78% Interfund Transfers-Capital 28,000 60,000 60,000 60,000 - (60,000) - Inte rfund Transfers-Debt 133,140 149,691 149,691 149,691 130,850 (18,841) -12.59% TOTAL EXPENDITURES $ 2,523,095 $ 2,844,100 $ 2,406,857 $ 2,842,455 $ 2,944,000 $ 99,900 3.51% NET CHANGE IN FUND BALANCE $ 8,393 $ $ 377,740 $ (57,857) $ • $ 68 Page 1-27 of 3-74 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND SEWER DISTRICT FUND (SS) 2025 2024 Adopted 2025 2025 2026 Budget % DESCRIPTION Actual Budget YID Projected Budget Variance Variance Revenues Property Taxes - - - - - -Other Tax Items - - - - - - - Departmental Income $ 724,814 773,000 $ 295,515 $ 773,000 $ 773,000 - 0,00% Intergovernmental Charges 5,788 - - - - -Use of Money&Property - - - - - - - Sale of Property/Compensation for loss - - - - - - - Miscellaneous - - - - - - - Interfund Transfers 3,722 - - - - - - Appropriated Fund Balance-Operations - - - - - - - TOTAL REVENUES $ 734,324 $ 773,000 $ 295,515 $ 773,000 $ 773,000 $ - 0.00% Expenditures Personal Services $ 98,459 $ 102,313 $ 70,262 $ 100,113 $ 102,243 $ (70) -0,07% Employee Benefits 69,281 79,517 43,586 67,025 70,557 (8,960) -11,27% Equipment 4,197 5,440 1,519 5,440 5,440 - 0,00% Contractual Expenses 45,083 208,620 23,392 201,031 225,400 16,780 8,04% Interfund Transfers-Operations 71,000 43,000 43,000 43,000 52,500 9,500 22,09% Interfund Transfers-Capital 120,000 200,000 200,000 200,000 247,000 47,000 23,50% Interfund Transfers-Debt 345,237 134,110 134,110 134,110 69,860 (64,250) -47.91% Undistributed - - - - - - - Payments to Other Agencies - - - - - - - TOTAL EXPENDITURES $ 753,257 $ 113,000 $ 515,869 $ 750,719 $ 773,000 $ - 0,00% NET CHANGE IN FUND BALANCE $ (18,933) $ - $ (220,354) $ 22,281 $ - $ - 69 Page 128 of 374 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND WATER DISTRICT FUND (SW) 2025 2024 Adopted 2025 2025 2026 Budget DESCRIPTION Actual Budget YTD Projected Budget Variance Variance Revenues Property Taxes Other Tax Items Departmental Income $ 1,208,119 $ 2,100,000 $ 1,467,350 $ 2,843,540 $ 2,936,000 $ 836,000 39.81% Use of Money&Property 36,674 24,461 22,265 41,000 32,052 7,591 31.03% Sale of Property/Compensation for loss Miscellaneous - 11,429 Interfund Transfers 234,330 Appropriated Fund Balance-Capital - 150,000 - - (150,000) TOTAL REVENUES $ 1,479,123 $ 2,274,461 $ 1,501,044 $ 2,884,540 $ 2,968,052 $ 693,591 30,49% Expenditures Personal Services Employee Benefits Equipment Contractual Expenses $ 303,190 $ 395,200 $ 65,947 $ 93,100 $ 395,400 $ 200 0.05% Debt Service - 87,312 87,312 Interfund Transfers-Capital 663,053 1,129,000 342,978 342,978 1,815,290 686,290 60.79% Interfund Transfers-Debt 922,864 750,261 750,261 750,261 670,050 (80,211) -10.69% Interfund Transfers Payments to Other Agencies TOTAL EXPENDITURES $ 1,889,107 $ 2,274,461 $ 1,159,186 $ 1,186,339 $ 2,968,052 $ 693,591 30,49% 70 Page 129of174 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND SPECIAL DISTRICTS Special District Funds include Fire, Ambulance, Street lighting, Refuse, Sewer and Water District provide various services for residents. These funds are each less than $5.7m and each are balanced through the tax levy and/or fees. The 2026 Special District Funds appropriations total $15.1 million, an increase of$1.2 million or 9%.The most significant budget variances in 2026 are as follows: Revenue Property Taxes: The Special District Funds are structurally balanced without the use of fund balance for recurring expenses. The tax increase proposed is a result of salary/benefit and debt increases as outlined below. A tax levy increase of $.2m or 1.9% increase is required. Ambulance fee rates were significantly increased and as a result, property taxes in that fund were greatly reduced offsetting the increase on other funds. Departmental Income: The most significant increase is the Water Fund revenue which is fee based and reviewed annually. The water rates have been increased to fund the debt service and construction costs associated with the multi-year Rye Lake Filtration project. The ambulance fee rate increases have been implemented resulting in a significant revenue increase of$280k based on current cost of providing the service and insurance rates. Fund Balance Appropriation: These funds are structurally balanced, without reliance on fund balance to support recurring operational expenses.The appropriation of fund balance for capital projects has decreased by$90,000 to $120,000 in 2026. Expenses Salaries/Wages:This increase is largely attributable to bargaining unit general wage increases. Employee Benefits:The Town participates in the New York State Health Insurance Plan and as such is subject to premium increases.The budget includes a rate increase of 10%or$61k. Contractual: This includes various increases and decreases for contractual needs that include liability insurance and the Towns share of garbage collection services. Debt Service- BAN:The debt service budget allocation pertains to the Bond Anticipation Note (BAN), a short- term borrowing instrument utilized to fund capital projects included in the 2025 budget.The budget accounts for both principal and interest payments due during the year. Should bond rates become favorable,the Town will consider converting the BAN to a long-term bond in 2026, optimizing its financing strategy. 71 Page 130 of 3-74 TOWN OF MAMARONECK BUDGET SUMMARIES-BY FUND SPECIAL DISTRICTS Interfund Transfers- Capital:The 2026 budget includes transfers to the capital fund for capital projects on a pay-as-you-go basis and varies each year.The appropriation for capital projects has increased by$793,000 to $2,182,290 in 2026.The most significant transfer is for Rye Lake projects. Interfund Transfers -Debt Service: The reduction in debt service is attributed to an increase in the amortization of investment earnings, bond premiums,and excess bond funds,which are utilized to offset debt expenses. The amortized amount fluctuates annually based on investment earnings, returns on bond funds from completed capital projects, and premiums received from bond sales resulting in a decrease in debt expenses required in the 2026 budget. 72 Page 131 of 374 DEPARTMENTAL BUDGETS 73 Page 1-32 of 374 TOWN OF MAMARONECK REVENUE BUDGET SUMMARY BY DEPARTMENT 2024 2025 2026 Increase %Increase %of Department Actual Budget Budget (Decrease) (Decrease) Budget Ambulance District $ 1,223,443 $ 1,243,030 $ 1,523,030 $ 280,000 22.53% 2.61% Assessor - - - - - 0.00% Building Department 1,405,983 1,278,000 1,286,000 8,000 0.63% 2.20% Buildings& Grounds 13,995 16,000 16,000 - 0.00% 0.03% Comptroller 1,774,314 1,167,561 1,384,052 216,491 18.54% 2.37% Conservation 81,290 30,000 30,000 - 0.00% 0.05% Engineering 117,186 73,000 77,000 4,000 5.48% 0.13% Fire Department - - - - - 0.00% Garbage District - - - - - 0.00% Highway 1,306,848 1,283,000 1,359,200 76,200 r 5.94% 2.33% Information Technology - - - - - 0.00% Justice Court 236,439 250,000 250,000 - 0.00% 0.43% Police Department 1,113,032 357,100 528,100 171,000 47.89% 0.90% Recreation 3,061,586 3,111,231 3,327,109 215,878 6.94% 5.70% Town Administrator 11,546 7,400 7,400 - 0.00% 0.01% Town Attorney - - - - - 0.00% Town Board - - - - - 0.00% Town Clerk 554,864 547,875 581,000 33,125 r 6.05% 0.99% Town Supervisor 5,000 - - - - 0.00% Unallocated-RE Taxes 31,952,708 34,633,500 36,004,000 1,370,500 3.96% Unallocated 10,138,831 9,652,815 9,110,700 (542,115) -5.62% 15.60% Water District 1,208,119 2,100,000 2,936,000 836,000 39.81% 5.03% Total Revenue $ 54,205,184 $ 55,750,512 $ 58,419,591 $ 2,669,079 4.79% 100.00% 74 Page 1-333 9f 3-7/1 TOWN OF MAMARONECK EXPENSE BUDGET SUMMARY BY DEPARTMENT 2025 2024 Adopted 2026 Increase %Increase Department Actual Budget Budget (Decrease) (Decrease) Budget Ambulance District $ 1,509,118 $ 1,839,562 $ 1,905,461 $ 65,899 3.58% 3.26% Assessor 619,894 624,660 571,759 (52,901) -8.47% 0.98% Building Department 561,348 521,984 531,762 9,778 1.87% 0.91% Buildings&Grounds 537,806 560,531 579,464 18,933 3.38% 0.99% Comptroller 755,574 910,063 890,913 (19,150) -2.10% 1.53% Conservation 255,274 233,434 237,183 3,749 1.61% 0.41% Engineering 642,939 674,009 681,582 7,573 1.12% 1.17% Fire Department 2,402,741 2,706,338 2,828,290 121,952 4.51% 4.84% Garbage District 2,361,955 2,634,409 2,813,150 178,741 6.78% 4.82% Highway 4,017,187 4,641,780 4,788,680 146,900 3.16% 8.20% Human Resources 180,871 199,301 - (199,301) -100.00% 0.00% Information Technology 1,159,994 1,370,644 1,430,831 60,187 4.39% 2.45% Justice Court 335,246 383,512 398,962 15,450 4.03% 0.68% Police Department 7,370,331 7,019,026 7,150,447 131,421 1.87% 12.24% Recreation 3,666,289 4,120,522 4,238,416 117,894 2.86% 7.26% Town Administrator 530,065 652,151 831,224 179,073 27.46% 1.42% Town Attorney 248,879 313,300 342,700 29,400 9.38% 0.59% Town Board 34,596 33,208 35,080 1,872 5.64% 0.06% Town Clerk 367,640 400,265 402,163 1,898 0.47% 0.69% Town Supervisor 130,587 135,256 138,075 2,819 2.08% 0.24% Unallocated 25,832,612 25,381,357 27,228,049 1,846,692 7.28% 46.61% Water District 303,190 395,200 395,400 200 0.05% 0.68% Total Expenses $ 53,824,136 $ 55,750,512 $ 58,419,591 $ 2,669,079 4.79% 100.00% Net Revenue (Expenses) $ 381,048 $ - $ - $ - 75 Page 134 of 374 Left Intentionally Blank 76 Page 135 of 3-74 TOWN OF MAMARONECK AMBULANCE DISTRICT Michael Liverzani,Administrator DEPARTMENTAL MISSION The mission of the Ambulance District is to provide our patients with the highest quality, compassionate pre-hospital care and safe medical transportation services through a unified team of caring professionals 24 hours a day, 365 days per year. The Ambulance District is committed to the health and safety of our neighbors. It is our mission to maintain a high standard of EMS education within the corps. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Town of Mamaroneck Ambulance District, established in 1994, oversees the administration, operations, and quality of emergency paramedic ambulance services, Larchmont/Town of Mamaroneck Volunteer Ambulance Corps (LVAC) and the Village of Mamaroneck Emergency Medical Services (MEMS). The volunteers of LVAC and MEMS are trained in Basic Life Support (BLS), while the part-time paid paramedics provide Advanced Life Support (ALS). Through their coordinated efforts, the Ambulance District is able to provide round-the-clock lifesaving services throughout the year. It is becoming increasingly challenging to recruit/retain volunteer EMS providers.Therefore, the increased paid EMT hours bears monitoring for budget purposes.This is a national issue and does not reflect poorly on the two volunteer services in the Town. 2025 ACCOMPLISHMENTS ➢ Responded to approximately 3,500 emergency calls. ➢ As an American Heart Association Training Center,we train over 250 people in CPR,ACLS and PALS, each year. This includes members of the community and responders from the local EMS, PD and FD agencies. ➢ Provide monthly Continuing Medical Education (CME) classes for volunteers, paid staff and FD personnel. ➢ Implemented a cost effective leasing program for ambulance equipment that ensures compliance with equipment mandates. 2026 GOALS ➢ Continue to provide efficient and compassionate emergency medical care to our community. ➢ Work closely with the two volunteer ambulance services to ensure round-the-clock volunteer coverage. ➢ Maintain the high level of care we currently provide through offering a wide range of training programs to employees, volunteers, and the community. ➢ Continue to maintain a safe and stable working environment to attract and retain quality volunteer and highly qualified Paramedic and EMT personnel. 77 Page 136 of 374 TOWN OF MAMARONECK AMBULANCE DISTRICT Michael Liverzani,Administrator SUMMARY OF REVENUES 2025 2025 Budget 2024 Adopted Revised 2025 2025 2026 %Increase DEPT Code Actual Budget Budget Year•to•Date Projected Budget (Decrease) Ambulance Charges SM1640 $ 1,074,376 $ 1,120,000 $ 1,111,401 $ 838,477 $ 1,144,000 $ 1,400,000 25% I nte rgove rn me nt Charges SM2210 143,997 123,030 123,030 123,030 123,030 0% Insurance Recovery SM2680 5,070 28,723 28,723 0% TOTAL REVENUES $ 1,223,443 r$ 1,243,030 $ 1,234,431 $ 867,200 $ 1,295,753 $ 1,523,030 23% SUMMARY OF APPROPRIATIONS 2025 2025 2024 Adopted Revised 2025 2025 2026 %Increase DEPT Budget Code Actual Budget Budget Year•to•Date Projected Budget (Decrease) Paramedic Services SM4189 $ 1,294,318 $ 1,583,262 S 1,578,271 $ 1,216,854 $ 1,582,601 $ 1,639,321 4% Mamroneck Village EMS SM4190 108,603 132,900 131,880 82,408 130,232 134,400 1% Larchmont/MamaroneckVAC SM4191 106,197 123,400 126,130 92,102 133,682 131,740 7% TOTAL APPROPRIATIONS $ 1,509,118 $ 1,839,562 $ 1,836,281 $ 1,391,364 $ 1,846,515 $ 1,905,461 4% PERFORMANCE MEASURES Item 2021 2022 2023 2024 2025 2026 Actual Actual Actual Actual Estimate Estimate 1. Number of emergency calls 3,081 3,381 3,500 3317 3460 3500 2. Students trained 250 250 250 227 250 250 3. Paid EMT Hours 4,840 5,720 4,700 4816 4300 4600 78 Page 137 of 374 TOWN OF MAMARONECK o AMBULANCE DISTRICT Michael Liverzani,Administrator 2026 FULL-TIME POSITION SUMMARY 2024 2025 2026 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP/STEP Budget Positions Positions Positions SM 4189 400829001 Administrator/Deputy Emergency Mgr MN GMT $ 141,825 1.00 1.00 1.00 SM 4189 100826001 BLS Coordinator-Coord BasicLife Support X/8 87,666 1.00 1.00 1.00 SM TOTAL FULL TIME SF4189.1010 $ 229,491 2,00 2,00 2,00 2026 PART-TIME POSITION SUMMARY 2024 2025 2026 Hrly 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP/STEP Rates Budget Positions Positions Positions SM 4189 r600824001 EMT PTA $30.10/hr $ 145,480 20.00 21.00 25.00 SM TOTAL 5M4189-1027 $ 145,480 20.00 21.00 25.00 SM 4189 60083001-24 Paramedics PT $47.10/hr 837,120 24.00 24.00 24.00 r SM 4189 600830025 Paramedics PTA $47.10/hr 34,880 1.00 1.00 1.00 SM TOTAL 5M4189-1028 $ 872,000 25.00 25.00 25.00 SM TOTAL PART TIME $ 1,017,480 45.00 46.00 50.00 SM DEPARTMENT TOTAL $ 1,246,971 47.00 48.00 52.00 79 Page 138 of 374 Left Intentionally Blank 80 Page 1 of 3-74 Town of Mamaroneck-NY 54652- ___4111=3 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Ambulance ACTUAL °RIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE SM4189 PARAMEDICS 5M4189 1640 AMB CHARGE -1,074,375.83 -1,120,000.00 -1,111,401.16 -838,476.68 -1,144,000.00 -1,400,000.00 25.0% SM4189 2210 OTHR GOVT -143,997.00 -123,030.00 -123,030.00 .00 -123,030.00 -123,030.00 .0% 5M4189 2680 INS REC -5,069.74 .00 .00 -28,722.98 -28,722.98 .00 .0% SM4189 3089 ST AID-OTH .00 .00 .00 .00 .00 .00 .0% TOTAL PARAMEDICS -1,223,442.57 -1,243,030.00 -1,234,431.16 -867,199.66 -1,295,752.98 -1,523,030.00 22.5% TOTAL Ambulance -1,223,442.57 -1,243,030.00 -1,234,431.16 -867,199.66 -1,295,752.98 -1,523,030.00 22.5% GRAND TOTAL -1,223,442.57 -1,243,030.00 -1,234,431.16 -867,199.66 -1,295,752.98 -1,523,030.00 22.5% _a END OF REPORT - Generated by William Lacerenza t_ 81 Page 140 of 374 Town of Mamaroneck-NY 54652- ___ Iii= NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Ambulance ACTUAL CRIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE SM4189 PARAMEDICS 5M4189 1010 SALARIES 221,349.96 225,361.00 225,361.00 175,280.69 225,361.00 229,491.00 1.8% 5M4189 1015 OVERTIME 1,806.26 2,400.00 2,400.00 1,300.56 2,400.00 2,400.00 .0% 5M4189 1016 LONGEVITY 2,100.00 2,100.00 2,100.00 .00 2,100.00 3,150.00 50.0% 5M4189 1027 SALRY-EMT 133,641.37 138,554.00 138,554.00 108,174.83 138,554.00 145,480.00 5.0% SM4189 1028 SALRY-PARA 759,599.33 830,758.00 830,758.00 620,081.70 830,758.00 872,000.00 5.0% 5M4189 2103 MED EQUP .00 190,000.00 190,000.00 188,348.00 188,348.00 190,000.00 .0% SM4189 2105 UNIFORMS 4,274.12 5,000.00 5,000.00 445.32 5,000.00 5,000.00 .0% 5M4189 2107 AUTOEQUIP .00 .00 .00 .00 .00 .00 .0% 5M4189 2122 RADIOS .00 500.00 500.00 .00 500.00 500.00 .0% 5M4189 2136 COMP EQUP .00 3,000.00 -3,000.00 .00 3,000.00 3,000.00 .0% 5M4189 4001 TELEPHONE 5,902.26 4,500.00 4,500.00 3,966.37 4,500.00 4,500.00 .0% SM4189 4002 SVCE CTS 15,732.96 1,000.00 5,991.20 5,991.20 5,991.20 6,000.00 500.0% 5M4189 4009 OFFICE SUP 172.87 400.00 400.00 31.26 400.00 400.00 .0% 5M4189 4010 OP SPPLIES 56.75 4,000.00 17.60 1,191.27 4,000.00 2,000.00 -50.0% 5M4189 4020 TEMP SVCES .00 .00 .00 .00 .00 .00 .0% 5M4189 4025 POSTAGE .00 50.00 50.00 .00 50.00 50.00 .0% 5M4189 4029 VEH RPRS 5,407.77 9,000.00 9,000.00 876.84 5,000.00 4,000.00 -55.6% SM4189 4030 PRINTG .00 100.00 100.00 .00 100.00 100.00 .0% 5M4189 4050 CONTGNCY .00 7,189.00 7,189.00 .00 7,189.00 7,700.00 7.1% SM4189 4052 TAX CERTS 1,632.06 2,000.00 2,000.00 195.69 2,000.00 2,000.00 .0% SM4189 4059 LIAR INS 20,788.31 24,000.00 24,000.00 23,397.55 24,000.00 22,000.00 -8.3% SM4189 4064 VEH FUEL 2,285.83 3,100.00 3,100.00 878.12 3,100.00 2,300.00 -25.8% 5M4189 4123 EQUP MAINT 725.90 3,000.00 3,000.00 6.64 3,000.00 2,000.00 -33.3% 5M4189 4140 MED SUPPS 16,671.62 20,250.00 20,250.00 12,090.56 20,250.00 20,250.00 .0% 5M4189 4283 BLLNG SVCE 106,522.82 102,000.00 102,000.00 72,181.16 102,000.00 110,000.00 7.8% SM4189 4284 TRAING PR -4,352.40 5,000.00 5,000.00 2,415.98 5,000.00 5,000.00 .0% SM4189 4340 TEMP-EMT .00 .00 .00 .00 .00 .00 .0% SM4189 4341 TEMP-PARA .00 .00 .00 .00 .00 .00 .0% TOTAL PARAMEDICS 1,294,317.79 1,583,262.00 1,578,270.80 1,216,853.74 1,582,601.20 1,639,321.00 3.5% SM4190 MEMS 5M4190 2105 UNIFORMS 5,987.95 7,000.00 7,000.00 4,799.07 7,000.00 8,000.00 14.3% SM4190 2122 RADIOS .00 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% 5M4190 4001 TELEPHONE 5,677.26 4,800.00 4,800.00 4,415.73 4,800.00 4,800.00 .0% SM4190 4002 SVCE CTS 7,008.52 10,000.00 10,000.00 7,598.11 10,000.00 10,000.00 .0% SM4190 4003 ELECTRIC 6,833.38 10,000.00 9,350.00 .00 .00 12,000.00 20.0% 5M4190 4006 DIESEL FUL 7,668.18 18,000.00 18,000.00 .00 18,000.00 12,000.00 -33.3% 5M4190 4008 WATER/SWR 4,907.74 1,800.00 1,800.00 .00 1,800.00 1,800.00 .0% 5M4190 4009 OFFICE SUP 10.89 450.00 450.00 .00 450.00 3,450.00 666.7% 5M4190 4011 BAG SPPS 4,664.70 3,000.00 3,000.00 1,346.74 3,000.00 3,000.00 .0% 82 Page 141 of 374 Town of Mamaroneck-NY 54652- ___4111=3 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Ambulance ACTUAL °RIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE 5M4190 4012 B&G R&M 6,236.35 6,000.00 6,000.00 4,052.45 6,000.00 6,000.00 .0% 5M4190 4025 POSTAGE .00 50.00 50.00 .00 50.00 2,050.00 4000.0% 5M4190 4029 VEH RPRS 5,845.55 10,000.00 10,188.14 12,365.28 18,000.00 8,000.00 -20.0% 5M4190 4030 PRINTG .00 500.00 .00 .00 .00 500.00 .0% 5M4190 4039 HEALTH&WEL .00 150.00 .00 .00 150.00 150.00 .0% 5M4190 4055 NATRL GAS 4,694.76 6,500.00 6,500.00 4,067.30 5,500.00 6,000.00 -7.7% SM4190 4059 LIAB INS 27,848.50 30,000.00 30,831.50 30,831.50 30,831.50 32,000.00 6.7% 5M4190 4064 VEH FUEL 403.24 300.00 300.00 86.23 300.00 300.00 .0% SM4190 4123 EQUP MAINT 1,767.15 2,000.00 2,000.00 1,481.46 2,000.00 2,000.00 .0% 5M4190 4140 MED SUPPS 6,656.88 9,000.00 8,260.72 6,433.26 9,000.00 9,000.00 .0% SM4190 4142 INSP DINNR 5,750.00 5,750.00 5,750.00 .00 5,750.00 5,750.00 .0% 5M4190 4196 OXGEN REFL 1,983.77 2,600.00 2,600.00 2,228.28 2,600.00 2,600.00 .0% SM4190 4284 TRAING PR 4,657.96 4,000.00 4,000.00 2,702.82 4,000.00 4,000.00 .0% TOTAL MEMS 108,602.78 132,900.00 131,880.36 82,408.23 130,231.50 134,400.00 1.1% 5M4191 LVAC 5M4191 2105 UNIFORMS 3,901.00 7,000.00 7,000.00 3,407.00 7,000.00 7,000.00 .0% 5M4191 2122 RADIOS 405.00 1,000.00 1,000.00 606.23 1,000.00 1,000.00 .0% SM4191 4001 TELEPHONE 5,698.84 6,000.00 6,000.00 4,306.59 6,000.00 6,000.00 .0% SM4191 4002 SVCE CTS 7,341.76 12,650.00 12,650.00 10,330.68 12,650.00 12,650.00 .0% 5M4191 4003 ELECTRIC 6,892.17 7,000.00 7,000.00 5,323.81 8,256.00 9,100.00 30.0% 5M4191 4008 WATER/SWR 1,875.84 1,500.00 1,657.00 2,230.10 2,840.00 2,840.00 89.3% 5M4191 4009 OFFICE SUP 500.87 600.00 600.00 84.81 600.00 600.00 .0% 5M4191 4011 MG SPPS 2,377.50 2,500.00 2,787.19 2,981.04 2,800.00 2,500.00 .0% SM4191 4012 B&G R&M 6,912.30 8,000.00 8,000.00 8,760.82 8,000.00 8,000.00 .0% 5M4191 4029 VEH RPRS 7,797.14 10,000.00 10,000.00 4,423.16 10,000.00 8,000.00 -20.0% 5M4191 4055 NATRL GAS 6,028.40 6,000.00 6,000.00 5,481.97 7,500.00 8,000.00 33.3% 5M4191 4059 LIAB INS 26,322.50 28,000.00 30,285.50 33,885.50 33,886.00 35,000.00 25.0% 5M4191 4064 VEH FUEL 8,932.78 12,100.00 12,100.00 3,833.53 12,100.00 10,000.00 -17.4% 5M4191 4123 EQUP MAINT 3,008.06 2,000.00 2,000.00 230.00 2,000.00 2,000.00 .0% 5M4191 4140 MED SUPPS 6,028.15 7,000.00 7,000.00 3,900.55 7,000.00 7,000.00 .0% 5M4191 4142 INSP DINNR 5,750.00 5,750.00 5,750.00 .00 5,750.00 5,750.00 .0% 5M4191 4196 OXGEN REFL 2,553.50 2,300.00 2,300.00 1,677.07 2,300.00 2,300.00 .0% 5M4191 4284 TRAING PR 3,871.12 4,000.00 4,000.00 638.79 4,000.00 4,000.00 .0% TOTAL LVAC 106,196.93 123,400.00 126,129.69 92,101.65 133,682.00 131,740.00 6.8% TOTAL Ambulance 1,509,117.50 1,839,562.00 1,836,280.85 1,391,363.62 1,846,514.70 1,905,461.00 3.6% GRAND TOTAL 1,509,117.50 1,839,562.00 1,836,280.85 1,391,363.62 1,846,514.70 1,905,461.00 3.6% -= END OF REPORT - Generated by William Lacerenza " 83 Page 142 of 374 Left Intentionally Blank 84 Page 1'1-3 e# 3-7d TOWN OF MAMARONECK ASSESSOR Pamela Valenza,Town Assessor DEPARTMENTAL MISSION The mission of the Assessor's Office is to maintain a fair, accurate and equitable assessment roll. Through reassessment, the intention of this office is to preserve uniformity and level as well as maintain and update property inventories, exemption records and tax maps. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Assessor's Office is responsible for the completion of the assessment roll, the basis of which real property taxes are calculated and levied for the Town of Mamaroneck, Westchester County, the Mamaroneck School District, a portion of the Scarsdale School District and a portion of the Village of Mamaroneck. The department evaluates all real property in the Town, improved and unimproved, verifies property inventories via online and interior/exterior field inspections, records all deed transfers, administers and processes all exemptions allowable under State and Local law, and records and reviews all permits in the unincorporated Town and both Villages of Mamaroneck and Larchmont. The office establishes parcel identifiers and subdivides or apportions when appropriate, manages and updates tax maps and maintains assessment software that includes sketches, photos, dimensions, descriptions, and areas for all structures. The department records and processes grievance complaints, supports the Board of Assessment Review with hearings/assessment data and prepares defense for and attends all small claims assessment review proceedings. The office is responsible for reviewing Real Property System (RPS) software reports/market data and collaborates with our revaluation contractor to analyze market conditions, review neighborhood delineations, and ultimately complete a systematic analysis/reappraisal reassessment of all parcels within the Town. The department performs RPS software maintenance including updates and patches to all relevant computers as directed by New York State Office of Real Property Tax Services (ORPTS) and submits all annual reporting for New York State Department of Taxation and Finance ORPTS compliance. Item 2022 2023 2024 2025 2026 Actual Actual Actual Estimate Estimate 1. Parcel Count 8,985 8,983 8,985 8,989 8,990 2. Grievance applications 367 629 668 711 700 3. SCAR applications 72 291 300 325 310 4. Certiorari 130 127 127 125 125 5. Senior citizen exemptions 177 257 256 281 275 6. Veterans 500 489 435 431 420 7. Basic STAR exemption 1,954 1,494 1,227 1,012 825 8. Enhanced STAR exemption 529 536 538 514 495 9. Volunteer Fire & - 22 36 40 42 Ambulance 10. Deeds processed 715 923 715 630 650 85 Page 144 of 374 TOWN OF MAMARONECK ASSESSOR Pamela Valenza,Town Assessor 2025 ACCOMPLISHMENTS ➢ Completed a non-reappraisal reassessment project for the 2025 assessment roll. • Maintained an equalization rate/level of assessment of 100%of full value. ➢ Converted tax map parcels from CAD to GIS. • Complied with NYS ORPTS administrative mandates regulating STAR exemptions, STAR credits and Senior Citizen Exemptions. 2026 GOALS • Ensure equity by conducting a non-reappraisal reassessment of all parcels on our assessment roll and to adjust the roll as results indicate to reflect market conditions at 100%of full value. • Continue to adhere to New York State Department of Real Property Tax Service directives and procedures. SUMMARY OF APPROPRIATIONS 2025 2025 % 2024 Adopted Revised 2025 2025 2026 Increase DEPT Budget Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Town Assessor A1355 $ 619,894 $ 624,660 $ 624,660 $ 457,154 $ 596,160 $ 571,759 -8% TOTAL APPROPRIATIONS $ 619,894 $ 624,660 $ 624,660 $ 457,154 $ 596,160 $ 571,759 -8% PERFORMANCE MEASURES Assessed Values for Tax Year 2026 Item 2022 2023 2024 2025 Estimate Taxable Assessed Value $10,837,203,585 $11,677,946,519 $12,461,466,726 12,873,157,617 13,388,083,922 2026 FULL-TIME POSITION SUMMARY 2024 2025 2026 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP/STEP Budget Positions Positions Positions A 1355 400062001 Town Assessor MNGMT 147,666 1.00 1.00 1.00 A 1355 100073001 Deputy Assessor XI/8 96,636 1.00 1.00 1.00 A 1355 100089001 Assessment Clerk VI/8 73,131 1.00 1.00 1.00 A 1355 100089002 Assessment Clerk VI/8 73,131 1.00 1.00 1.00 TOTALA1355-1010 $ 390,564 4.00 4.00 4.00 86 Page 145 of 374 TOWN OF MAMARONECK ASSESSOR Pamela Valenza,Town Assessor 2026 PART-TIME POSITION SUMMARY 2024 2025 2026 GROUP! 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP HrlyRates Budget Positions Positions Positions A 1355 600187009 Intermediate Clerk-Assessor $28 $ - 1.00 - TOTAL A1355.1021 $ • 1.00 DEPARTMENTAL TOTAL $ 390,564 5.00 4,00 4,00 87 Page 146 of 374 Left Intentionally Blank 88 Page 147 of 3-74 Town of Mamaroneck-NY 54652- ___4111=11 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund ACTUAL CRIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE A1355 ASSESSOR A1355 1010 SALARIES 382,085.08 386,260.00 386,260.00 300,425.38 386,260.00 390,564.00 1.1% A1355 1011 AUTO ALL 9,600.24 9,600.00 9,600.00 7,466.76 9,600.00 9,600.00 .0% A1355 1015 OVERTIME 1,018.16 4,000.00 4,000.00 699.60 1,500.00 2,000.00 -50.0% A1355 1016 LONGEVITY 4,075.00 4,200.00 4,200.00 .00 4,200.00 5,250.00 25.0% A1355 1021 SALRY-PT 1,960.00 .00 .00 .00 .00 .00 .0% A1355 1030 MED BYOUT 5,000.00 .00 .00 .00 .00 .00 .0% A1355 2101 OFFICE EQU 520.10 .00 .00 .00 .00 .00 .0% A1355 2105 UNIFORMS .00 .00 .00 .00 .00 300.00 .0% A1355 4009 OFFICE SUP 377.36 750.00 750.00 .00 750.00 .00 -100.0% A1355 4017 SEMINARS 400.00 4,000.00 4,000.00 120.00 3,000.00 3,820.00 -4.5% A1355 4019 DUES/PUBS 2,502.00 1,500.00 1,500.00 1,345.00 1,500.00 2,225.00 48.3% A1355 4021 PBLC NOTCE 372.65 600.00 600.00 377.60 600.00 750.00 25.0% A1355 4030 PRINTG 3,432.83 6,000.00 6,000.00 3,097.07 6,000.00 4,000.00 -33.3% A1355 4108 APPRAISER 71,551.00 65,000.00 65,000.00 21,700.75 40,000.00 65,000.00 .0% A1355 4109 TAX MAP EX 1,750.00 45,000.00 45,000.00 40,000.00 45,000.00 7,000.00 -84.4% A1355 4110 ASS RVWS 130,000.00 90,000.00 90,000.00 75,000.00 90,000.00 75,000.00 -16.7% A1355 4111 STIPNDSBD 5,250.00 6,250.00 6,250.00 6,250.00 6,250.00 6,250.00 .0% A1355 4186 PROF DEV .00 1,500.00 1,500.00 671.48 1,500.00 .00 -100.0% TOTAL ASSESSOR 619,894.42 624,660.00 624,660.00 457,153.64 596,160.00 571,759.00 -8.5% TOTAL General Fund 619,894.42 624,660.00 624,660.00 457,153.64 596,160.00 571,759.00 -8.5% GRAND TOTAL 619,894.42 624,660.00 624,660.00 457,153.64 596,160.00 571,759.00 -8.5% ** END OF REPORT - Generated by William Lacerenza *- 89 Page 148 of 374 Left Intentionally Blank 90 Page 149 of 3-74 TOWN OF MAMARONECK Pts BUILDING DEPARTMENT Richard Polcari, Building Inspector DEPARTMENTAL MISSION The Building Department provides exceptional service to the residents, property owners, commercial tenants and contractors, by assisting with permitting requirements, quality of life complaints and answers to any questions regarding local and state codes. The Building Department provides services that protect the health, safety, & welfare of the public through the interpretation and enforcement of local and state building and land use codes. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Building Department is responsible for the administration of the building permit process to ensure that all construction complies with the relevant provisions of the Federal,State and Local Codes, including but not limited to, Building Construction, Fire Prevention, Plumbing and accessibility. Personnel administer and apply the applicable codes as adopted by the State of New York and The Town of Mamaroneck.This Department is responsible for accepting, reviewing and approving applications, issuing permits and inspecting the various stages of construction. Certificates of Occupancy(CO)are issued when all documentation is received, and inspections have been completed. Building and land use files are maintained for all properties within the unincorporated Town of Mamaroneck.The Department maintains a vast number of records of the building permit and land use histories of each property. 2025 ACCOMPLISHMENTS In the 2025 calendar year, the Building Department issued permits, Certificates of Occupancy and Letters of Completion, investigated complaints and performed inspections. The department is continuing to expand the use of our new software system, Opengov.This allows the public to apply for permits, request property files, property record searches, make payments online through a public portal. The online permitting software gives applicants and their guests the ability to apply for a permit at any time day or night 360 days a year. With this new system, we have greatly decreased our environmental footprint and gone virtually paperless by only accepting permit applications, plans and supporting documents in electronic form. Our Inspectors utilize a tablet to perform onsite inspections while in the field.This allows the inspection results to go directly to the applicant and their guests without the need to print the report or email the report separately. We have continued to scan all new permits into Laserfiche and are moving forward with scanning existing permits and property records. Additionally, we have digitized all the Zoning Board of Appeals files with the help of a scanning company. This was made possible through a NYS grant. 91 Page 150 of 374 TOWN OF MAMARONECK PLANS BUILDING DEPARTMENT Richard Polcari, Building Inspector 2026 GOALS The Building Department's goals for 2026 are to work with the new permitting software to streamline the permitting process by creating "Projects" where the applicant will be guided by Opengov to apply for all the required permits for their particular projects regardless of what department the permit is granted through along with implementing online inspection requests through Opengov. Additionally, we will continue to work with the Town Attorney to update the Building, Zoning, and Land Use Codes. SUMMARY OF REVENUES 2025 2025 Budget 2024 2025 Adjusted Year-to- 2025 2026 Increase DEPT Code Actual Budget Budget Date Projected Budget (Decrease) Zoning Fees B8010 $ 21,675 $ 18,000 $ 18,000 $ 20,100 $ 18,000 $ 21,000 17% Building Permits B2555 1,229,170 1,100,000 1,100,000 933,802 1,100,000 1,125,000 2% Other Permits B2590 128,889 160,000 160,000 101,520 130,000 140,000 -13% Records Mgmt State Grant B36102 26,249 - - - - - 0% TOTAL REVENUE $ 1,405,983 $ 1,278,000 $ 1,278,000 $1,055,422 $ 1,24,4,000 $1,286,000 1% SUMMARY OF APPROPRIATIONS 2025 Budget 2024 2025 Adjusted 2025 2025 2026 Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Buildings B3620 $ 439,560 $ 447,309 $ 448,166 $ 350,406 $ 456,857 $ 455,982 2% Records Management Project B36102 $ 52,498 $ - $ - $ - $ - $ - 0% Zoning Board of Appeals B8010 69,290 74,675 74,675 65,006 74,811 75,780 1% TOTAL APPROPRIATIONS $ 561,348 $ 521,984 $ 522,841 $ 415,412 $ 531,668 $ 531,762 2% PERFORMANCE MEASURES Item 2021 2022 2023 2024 2025 2026 Actual Actual Actual Actual YTD Estimate 1. Building Permits issued 1,031 1,085 886 1,682 546 1,000 2. Inspections 3,694 4,486 3140 3,520 2,807 3,500 3. Complaints 235 196 151 155 163 200 4. Active Permits 327 335 552 700 802 350 5. Zoning Board Applications 66 50 39 54 53 50 92 Page 151 of 374 TOWN OF MAMARONECK PLANS BUILDING DEPARTMENT Richard Polcari, Building Inspector 2026 FULL-TIME POSITION SUMMARY 2024 2025 2026 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP I STEP Budget Positions Positions Positions B 3620 400518001 Building Inspector MNGMT 148,870 1.00 1.00 1.00 B 3620 100520001/2 Assistant Building Inspector XIN8 205,357 2.00 2.00 2.00 B 3620 100887001 Secretary ZBA VII/8 33,280 0.50 0.50 0.50 TOTAL B3620.1010 $ 387,507 3,50 3.50 3.50 B 8010 100887001 Secretary ZBA VII/8 33,280 0.50 0.50 0.50 TOTAL B8010.1010 $ 33,280 0.50 0.50 0.50 Full-Time Total $ 420,787 4.00 4.00 4.00 2026 PART-TIME POSITION SUMMARY 2024 2025 2026 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP I STEP Hrly Rates Budget Positions Positions Positions B 3620 600159001 Code Enforcement Officer PT $36.34/hr $ 35,000 1.00 1.00 1.00 B 3620 600750003 Part Time Office Scanner PTA $23.25/hr $ 20,600 1.00 1.00 1.00 TOTAL B3620.1021 $ 55,600 2.00 2.00 2.00 DEPARTMENTAL TOTAL $ 476,387 5.75 6.00 6.00 93 Page 152 of 374 Left Intentionally Blank 94 Page 153 9f 3-7/1 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Part Town A T e ■: : I • I : I T e P . T IN T-n . l - . ..etCHANGE B36102 RECORDS MGMT PROJECT-NYSED B36102 3089 STAIDRECMG -26,249.40 .00 .00 .00 .00 .00 .0% TOTAL RECORDS MGMT PROJECT-N -26,249.40 .00 .00 .00 .00 .00 .0% B3620 BUILDING DEPT B3620 2555 BLDNG PMTS -1,229,169.62 -1,100,000.00 -1,100,000.00 -933,801.99 -1,100,000.00 -1,125,000.00 2.3% B3620 2590 OTHER PMT -128,889.00 -160,000.00 -160,000.00 -101,519.75 -130,000.00 -140,000.00 -12.5% TOTAL BUILDING DEPT -1,358,058.62 -1,260,000.00 -1,260,000.00 -1,035,321.74 -1,230,000.00 -1,265,000.00 .4% B8010 ZONING BOA B8010 2110 ZONINGFEES -21,675.00 -18,000.00 -18,000.00 -20,100.00 -18,000.00 -21,000.00 16.7% TOTAL ZONING BOA -21,675.00 -18,000.00 -18,000.00 -20,100.00 -18,000.00 -21,000.00 16.7% TOTAL Part Town -1,405,983.02 -1,278,000.00 -1,278,000.00 -1,055,421.74 -1,248,000.00 -1,286,000.00 .6% GRAND TOTAL -1,405,983.02 -1,278,000.00 -1,278,000.00 -1,055,421.74 -1,248,000.00 -1,286,000.00 .6% _' END OF REPORT - Generated by William Lacerenza -* 95 Page 154 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Part Town A T e ■[ : I • I : I T e Pt, T IN T-n . l - . ..etCHANGE B36102 RECORDS MGMT PROJECT-NYSED B36102 4113 RECDS MNGM 52,498.00 .00 .00 .00 .00 .00 .0% TOTAL RECORDS MGMT PROJECT-N 52,498.00 .00 .00 .00 .00 .00 .0% B3620 BUILDING DEPT B3620 1010 SALARIES 376,847.62 382,334.00 382,334.00 307,804.75 391,025.00 387,507.00 1.4% B3620 1012 CLTH ALLW 550.00 550.00 550.00 550.00 550.00 550.00 .0% B3620 1015 OVERTIME 1,578.09 1,500.00 1,500.00 .00 1,500.00 1,500.00 .0% B3620 1016 LONGEVITY 3,275.00 3,275.00 3,275.00 .00 3,275.00 4,325.00 32.1% B3620 1018 SICK INCTV 800.00 1,400.00 1,400.00 .00 1,400.00 1,400.00 .0% B3620 1021 SALRY-PT 52,552.02 55,600.00 55,600.00 39,358.40 55,600.00 55,600.00 .0% B3620 2105 UNIFORMS 390.00 400.00 400.00 .00 400.00 400.00 .0% B3620 4009 OFFICE SUP 794.73 1,000.00 1,000.00 585.87 1,000.00 1,000.00 .0% B3620 4017 SEMINARS 2,673.39 1,000.00 .00 .00 .00 1,000.00 .0% B3620 4019 DUES/PUBS 99.00 250.00 2,107.29 2,107.29 2,107.29 2,700.00 980.0% TOTAL BUILDING DEPT 439,559.85 447,309.00 448,166.29 350,406.31 456,857.29 455,982.00 1.9% 68010 ZONING BOA B8010 1010 SALARIES 31,472.06 33,195.00 33,195.00 25,721.89 33,331.00 33,280.00 .3% B8010 1015 OVERTIME .00 1,000.00 1,000.00 53.41 1,000.00 1,000.00 .0% B8010 1019 STIPEND 1,120.00 980.00 980.00 840.00 980.00 .00 -100.0% B8010 4021 PBLC NOTCE 1,022.93 2,000.00 2,000.00 890.95 2,000.00 1,500.00 -25.0% B8010 4046 RETAINER 35,675.00 37,500.00 37,500.00 37,500.00 37,500.00 40,000.00 6.7% TOTAL ZONING BOA 69,289.99 74,675.00 74,675.00 65,006.25 74,811.00 75,780.00 1.5% TOTAL Part Town 561,347.84 521,984.00 522,841.29 415,412.56 531,668.29 531,762.00 1.9% GRAND TOTAL 561,347.84 521,984.00 522,841.29 415,412.56 531,668.29 531,762.00 1.9% _' END OF REPORT - Generated by William Lacerenza -* 96 Page 155 of 374 TOWN OF MAMARONECK °° BUILDINGS & GROUNDS Michael Orchanian, Building&Grounds Superintendent DEPARTMENTAL MISSION Buildings & Grounds is dedicated to providing a safe, clean, attractive, well-planned and maintained facilities for both employees and the public. OPERATING ENVIRONMENT/WORKLOAD INDICATORS Administers, supervises and implements the maintenance and repair of the Town Center, Recreation Facility and Senior Center. This work includes electrical, plumbing, carpentry, masonry, painting and general maintenance of these buildings as well as set up, cleanup and coordination of special events and meetings. Control and maintain building security as well as fire protection equipment at Town Hall and Sheldrake Environmental Center. Oversees and schedules daytime/nighttime receptionists at Town Hall. The Town Center building serves as the government center hosting operating departments, Town Court and Town police station.The Town Center is the designated meeting place for virtually all boards and commissions of the Town. The building is also used by a wide variety of community groups and serves as a polling place for all elections. 2025 ACCOMPLISHMENTS ➢ Completed preventative maintenance for mechanical systems to ensure that they are operating and functioning efficiently. ➢ Maintained the facility's structural soundness, cleanliness, climate control and overall appearance and day to day operation. ➢ Planned for maintenance proactively, to minimize unexpected costs. ➢ Coordinated and participated in multiple office re-locations and ongoing renovations in the Town Center, flat roof restoration, elevator modernization and numerous Board of Election facility usage requests. ➢ Participated in the energy saving "grid rewards" program. 2026 GOALS ➢ Maintain the facility's structural soundness, cleanliness, and temperature and overall appearance and day to day operation. ➢ Plan for maintenance proactively to minimize unexpected costs. ➢ Coordinate reception area staff coverage and ongoing requests for facility usage by Board of Elections and numerous other outside organizations. ➢ Coordinate Town Center improvement projects and ongoing renovations and repairs. 97 Page 156 of 374 TOWN OF MAMARONECK °° BUILDINGS & GROUNDS Michael Orchanian, Building&Grounds Superintendent SUMMARY OF REVENUES 2025 2025 BUDGET 2024 Adopted Revised 2025 2025 2026 Increase DEPT CODE Actual Budget Budget Year-to-Date Projected Budget (Decrease) Electric Vehicle Charger Fees A2150 13,995 $ 16,000 $ 16,000 $ 11,659 $ 16,000 $ 16,000 0% TOTAL REVENUE $ 13,995 $ 16,000 $ 16,000 $ 11,659 $ 16,000 $ 16,000 0% SUMMARY OF APPROPRIATIONS 2025 2025 Budget 2024 Adopted Revised 2025 2025 2026 Increase Dept Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Town Center A1620 $ 504,535 $ 524,131 $ 526,137 $ 375,027 $ 536,513 $ 545,564 4% Special Recreation Facility A7150 33,272 36,400 36,400 20,855 36,311 33,900 -7% TOTAL APPROPRIATIONS $ 537,807 $ 560,531 $ 562,537 $ 395,882 $ 572,824 $ 579,464 3% PERFORMANCE MEASURES Item 2020 2021 2022 2023 2024 2025 2026 Actual Actual Actual Actual Actual Estimate Estimate 1. Service Contracts managed 12 12 12 12 11 11 11 2. Capital projects in progress 4 2 3 3 2 3 1 3. Evening Meetings 15 74 75 75 85 85 87 2026 FULL-TIME POSITION SUMMARY 2024 2025 2026 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP!STEP Budget Positions Positions Positions A 1620 400450001 Building&Grounds Superintendent MNGMT $ 130,877 1.00 1.00 1.00 A 1620 100446001 Caretaker H/8 $ 61,012 1.00 1.00 1.00 TOTAL A1620-1010 $ 191,889 2,00 2,00 2,00 98 Page 157 of 374 TOWN OF MAMARONECK ma - ' ° BUILDINGS & GROUNDS Michael Orchanian, Building&Grounds Superintendent 2026 PART-TIME POSITION SUMMARY 2024 2025 2026 GROUP/ Hrly 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Rates Budget Positions Positions Positions A 1620 600194001-3 Receptionist PT $21.50/hr 3.00 3.00 3.00 A 1620 600194004 Receptionist PTA $21.50/hr $ 45,000 1.00 1.00 1.00 TOTAL A1620.1021 45,000 4.00 4.00 4.00 DEPARTMENT TOTAL $ 236,889 6.00 6.00 6.00 99 Page 158 of 374 Left Intentionally Blank 100 Page 159 of 3-74 Town of Mamaroneck-NY 54652- ___41111=111 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund ACTUAL °RIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE A162O TOWN CENTR A162O 2150 ELECVHFEE -13,995.38 -16,000.00 -16,000.00 -11,658.91 -16,000.00 -16,000.00 .0% TOTAL TOWN CENTR -13,995.38 -16,000.00 -16,000.00 -11,658.91 -16,000.00 -16,000.00 .0% TOTAL General Fund -13,995.38 -16,000.00 -16,000.00 -11,658.91 -16,000.00 -16,000.00 .0% GRAND TOTAL -13,995.38 -16,000.00 -16,0OO.00 -11,658.91 -16,000.00 -16,000.00 .0% -- END OF REPORT - Generated by William Lacerenza - 101 Page 160 of 374 Town of Mamaroneck-NY 54652- ___4111=3 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund ACTUAL °RIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE A1620 TOWN CENTR A1620 1010 SALARIES 184,375.10 188,076.00 188,076.00 146,281.96 188,076.00 191,889.00 2.0% A1620 1012 CLTH ALLW 900.00 900.00 900.00 900.00 900.00 900.00 .0% A1620 1015 OVERTIME 27,644.61 3,000.00 3,951.16 5,057.43 6,000.00 6,500.00 116.7% A1620 1016 LONGEVITY 2,350.00 2,350.00 2,350.00 .00 2,350.00 3,275.00 39.4% A1620 1018 SICK INCTV 400.00 800.00 800.00 .00 800.00 800.00 .0% A1620 1021 SALRY-PT 41,054.27 43,805.00 43,805.00 26,749.26 43,805.00 45,000.00 2.7% A1620 2102 MISC EQUIP .00 2,700.00 2,700.00 610.00 1,500.00 1,500.00 -44.4% A1620 4002 SVCE CTS 62,788.51 68,000.00 70,005.90 59,235.42 70,005.90 71,700.00 5.4% A1620 4003 ELECTRIC 71,361.28 72,000.00 72,000.00 55,388.15 85,576.00 94,000.00 30.6% A1620 4005 HTING FL .00 1,000.00 1,000.00 .00 1,000.00 .00 -100.0% A1620 4008 WATER/SWR 3,354.99 4,500.00 4,500.00 2,328.29 4,500.00 4,500.00 .0% A1620 4011 B&G SPPS 16,462.75 27,000.00 26,048.84 14,522.01 27,000.00 20,000.00 -25.9% A1620 4012 B&G R&M 63,941.57 65,000.00 65,000.00 46,164.15 65,000.00 74,500.00 14.6% A1620 4015 ELECTRICAL 7,154.00 8,500.00 8,500.00 .00 8,500.00 .00 -100.0% A1620 4016 PLUMBING 624.00 6,500.00 6,500.00 .00 6,500.00 .00 -100.0% A1620 4055 NATRL GAS 22,123.44 30,000.00 30,000.00 17,790.28 25,000.00 31,000.00 3.3% TOTAL TOWN CENTR 504,534.52 524,131.00 526,136.90 375,026.95 536,512.90 545,564.00 4.1% A7150 SHELDRAKE A7150 4002 SVCE CTS 6,209.78 5,000.00 5,000.00 4,576.40 5,000.00 5,000.00 .0% A7150 4003 ELECTRIC 4,935.95 6,000.00 6,000.00 3,778.30 5,911.00 6,500.00 8.3% A7150 4005 HTING FL 5,673.64 10,000.00 10,000.00 5,112.12 10,000.00 8,000.00 -20.0% A7150 4008 WATER/SWR 1,463.24 1,600.00 1,600.00 1,250.61 1,600.00 1,600.00 .0% A7150 4011 B&G SPPS 1,641.45 3,800.00 3,800.00 1,230.49 3,800.00 2,800.00 -26.3% A7150 4012 B&G R&M 13,347.89 10,000.00 10,000.00 4,906.66 10,000.00 10,000.00 .0% TOTAL SHELDRAKE 33,271.95 36,400.00 36,400.00 20,854.58 36,311.00 33,900.00 -6.9% TOTAL General Fund 537,806.47 560,531.00 562,536.90 395,881.53 572,823.90 579,464.00 3.4% GRAND TOTAL 537,806.47 560,531.00 562,536.90 395,881.53 572,823.90 579,464.00 3.4% END OF REPORT - Generated by William Lacerenza *- '02 Page 161 of 374 TOWN OF MAMARONECK r COMPTROLLER Tracy Yogman, CPA, Comptroller/Tax Receiver DEPARTMENTAL MISSION The mission of the Town Comptroller's office is to safeguard and administer the Town's assets and provide comprehensive financial management information on the financial health of the Town. The department supports the Town's mission to maintain financial strength. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Town Comptroller's office is responsible for disbursing and accounting for $58.4 million in operating expenses for wages, benefits, supplies and services. And also for making certain the accounting and collection of revenues due to the Town are accurate and timely. Other duties include compiling and issuing the Town's Financial Statements as well as working with the Town Administrator in preparing the Town-wide annual operating and capital budgets.The Comptroller's office safeguards and manages all of the Town's cash and investments to maximize interest earnings and minimize risk. 2025 ACCOMPLISHMENTS ➢ Completed the implementation of the new MUNIS payroll module. This includes building the module from the ground up and inputting all employee and benefit data. ➢ Began the implementation of the new Munis tax module and conversion of data from the current system. ➢ Received the Government Finance Officers Association Distinguished Budget Presentation Award for the 2025 Budget for a fifth year in a row. ➢ Successfully completed the Town audit and applied for Certificate of Achievement for Excellence in Financial Reporting (COA) Program ➢ Maintained the Town's Aaa bond rating. ➢ Provided financial support for the LM Joint Garbage Commission. ➢ Assisted in negotiations of two bargaining unit agreements. ➢ Ensured that all functions of the Comptroller's office continued with vacant positions. ➢ Developed new Budget-in-Brief and Capital-in-Brief communication flyers for the public. ➢ Completed an IRS audit of a bond issuance. ➢ Worked with the Town Administration to organize a new Budget Committee, provided information and guidance to the members. ➢ Developed and presented an education session on public finance for the Budget Committee and a budget session for the community. 103 Page 162 of 374 TOWN OF MAMARONECK 'fir iii COMPTROLLER Tracy Yogman, CPA, Comptroller/Tax Receiver 2026 GOALS ➢ Comprehensive Plan-Goal V-2a: Strive to limit property tax increases, diversify revenue sources, maximize operating cost efficiences and continue to engage in responsible bonding practices to maintain high financial rating. ➢ Complete the implementation of the tax system as the final phase of the new financial system ➢ Secure Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting and Certificate of Achievement for Excellence in Financial Reporting(COA) Program. ➢ Centralize purchasing and contract management. ➢ Maximize investment earnings. The 2026 interest income budget projection factors in a decline in interest rates from 4.20% to 3.65% over the course of the year. Total investment earnings is significantly higher than 2025 as the predicted interest rate decline did not occur as anticipated in 2025. SUMMARY OF REVENUES 2025 2025 2024 Adopted Revised 2025 2025 2026 %Increase DEPT Budget Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Interest Earnings-General A1315-2401 $ 1,031,573 $ 660,000 $ 660,000 $ 681,996 $ 850,000 $ 716,000 8% Interest Earnings-Part Town B1315-2401 $ 361,407 $ 250,000 $ 250,000 $ 265,777 $ 348,000 $ 338,000 35% Interest Earnings-Highway DB1315-2401 160,908 130,000 130,000 116,597 161,000 160,000 23% Interest Earnings-Fire SF1315-2401 159,576 83,100 83,100 78,983 112,000 108,000 30% Interest Earnings-Ambulance SM1315-2401 24,174 20,000 35,603 21,713 32,000 30,000 100% Interest Earnings-Water SW1315-2401 36,674 24,461 24,461 22,265 41,000 32,052 31% TOTAL REVENUES $ 1,774,312 $ 1,167,561 $ 1,183,164 $ 1,187,331 $ 1,544,000 $ 1,384,052 19% SUMMARY OF APPROPRIATIONS 2025 2025 Budget 2024 Adopted Revised 2025 2025 2026 °%Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Town Comptroller A1315 $ 545,760 $ 632,503 $ 632,503 $ 428,903 $ 581,119 $ 637,513 1% Audit Fee A1320 47,100 53,800 53,800 53,380 53,380 56,000 4% Central Services-General Fund A1670 68,431 115,100 115,100 47,990 108,500 96,900 -16% Central Services-Part Town B1670 94,283 108,660 108,660 50,387 97,000 100,500 -8% TOTAL APPROPRIATIONS $ 755,574 $ 910,063 $ 910,063 $ 580,660 $ 839,999 $ 890,913 -2% 104 Page 163 of 374 TOWN OF MAMARONECK 'fir COMPTROLLER Tracy Yogman, CPA, Comptroller/Tax Receiver PERFORMANCE MEASURES Comp Item Plan 2022 2023 2024 2025 2026 Goal Actual Actual Actual Estimate Estimate Submit the annual financial report and budget within required time frames to receive the GFOA award. 1 1 1 2 2 Accounts Payable Payments - - - 2,867 2,900 3,900 Technology initiatives implemented 1 2 2 2 1 Bond Rating V-2a Aaa Aaa Aaa Aaa Aaa 2026 FULL-TIME POSITION SUMMARY 2024 2025 2026 GROUP/ 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Budget Positions Positions Positions A 1315 400060001 Town Comptroller/Receiver of Taxes MNGMT $ 203,689 1.00 1.00 1.00 A 1315 100710001 Accounting Supervisor XIA/8 $ 100,777 1.00 1.00 1.00 A 1315 100713001 Int Account Clerk(Payroll) VIIV8 $ 78,644 1.00 1.00 1.00 A 1315 100713002 Int Account Clerk(Accounts Payable) VIV8 $ 75,771 1.00 1.00 1.00 A 1315 100713003 Int Account Clerk VII/7/8 $ 75,771 1.00 1.00 1.00 A 1315 100713004 Int Account Clerk VIV5 $ 64,801 1.00 1.00 1.00 TOTAL A1315-1010 $ 599,453 6.00 6.00 6.00 2026 PART-TIME POSITION SUMMARY 2024 2025 2026 Hrly 2026 Budgeted Budgeted Budgeted Fund Dept Title Group/Step Rates Budget Positions Positions Positions A 1315 Clerk-Comptroller PT $39.25/hr $ 2,500 - - 1.00 TOTAL A1315-1021 $ 2,500 - - 1.00 DEPARTMENTAL TOTAL $ 601,953 6.00 6.00 7.00 105 Page 164 of 374 Left Intentionally Blank 106 Page 165 of 3-74 Town of Mamaroneck-NY 54652- ___4111=11 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund ACTUAL °RIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE A1315 COMPTROLLR A1315 2401 INTERSTINC -1,031,573.41 -660,000.00 -660,000.00 -681,996.30 -850,000.00 -716,000.00 8.5% TOTAL COMPTROLLR -1,031,573.41 -660,000.00 -660,000.00 -681,996.30 -850,000.00 -716,000.00 8.5% TOTAL General Fund -1,031,573.41 -660,000.00 -660,000.00 -681,996.30 -850,000.00 -716,000.00 8.5% B1315 COMPTROLLR B1315 2401 INTERSTINC -361,406.95 -250,000.00 -250,000.00 -265,777.28 -348,000.00 -338,000.00 35.2% TOTAL COMPTROLLR -361,406.95 -250,000.00 -250,000.00 -265,777.28 -348,000.00 -338,000.00 35.2% TOTAL Part Town -361,406.95 -250,000.00 -250,000.00 -265,777.28 -348,000.00 -338,000.00 35.2% DB131S COMPTROLLER DB131S 2401 INTERSTINC -160,908.97 -130,000.00 -130,000.00 -116,597.14 -161,000.00 -160,000.00 23.1% TOTAL COMPTROLLER -160,908.97 -130,000.00 -130,000.00 -116,597.14 -161,000.00 -160,000.00 23.1% TOTAL Highway -160,908.97 -130,000.00 -130,000.00 -116,597.14 -161,000.00 -160,000.00 23.1% SF1315 COMPTROLLER SF1315 2401 INTERSTINC -159,576.35 -83,100.00 -83,100.00 -78,983.46 -112,000.00 -108,000.00 30.0% TOTAL COMPTROLLER -159,576.35 -83,100.00 -83,100.00 -78,983.46 -112,000.00 -108,000.00 30.0% TOTAL Fire -159,576.35 -83,100.00 -83,100.00 -78,983.46 -112,000.00 -108,000.00 30.0% 5M1315 COMPTROLLER 5M1315 2401 INTERSTINC -24,174.39 -20,000.00 -35,602.64 -21,713.07 -32,000.00 -30,000.00 50.0% TOTAL COMPTROLLER -24,174.39 -20,000.00 -35,602.64 -21,713.07 -32,000.00 -30,000.00 50.0% TOTAL Ambulance -24,174.39 -20,000.00 -35,602.64 -21,713.07 -32,000.00 -30,000.00 50.0% SW1315 COMPTROLLER SW1315 2401 INTERSTINC -36,673.86 -24,461.00 -24,461.00 -22,264.57 -41,000.00 -32,052.00 31.0% TOTAL COMPTROLLER -36,673.86 -24,461.00 -24,461.00 -22,264.57 -41,000.00 -32,052.00 31.0% TOTAL Water -36,673.86 -24,461.00 -24,461.00 -22,264.57 -41,000.00 -32,052.00 31.0% GRAND TOTAL -1,774,313.93 -1,167,561.00 -1,183,163.64 -1,187,331.82 -1,544,000.00 -1,384,052.00 18.5% -= END OF REPORT - Generated by William Lacerenza -' 107 Page 166 of 374 Town of Mamaroneck-NY 54652- = NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund ACTUAL °RIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE A1315 COMPTROLLR A1315 1010 SALARIES 520,409.23 593,518.00 593,518.00 411,222.61 547,465.00 599,453.00 1.0% A1315 1015 OVERTIME 4,774.60 12,000.00 11,290.64 650.52 8,000.00 10,000.00 -16.7% A1315 1016 LONGEVITY 2,400.00 3,075.00 3,075.00 .00 3,075.00 2,250.00 -26.8% A1315 1018 SICK INCTV 1,200.00 800.00 800.00 .00 800.00 800.00 .0% A1315 1021 SALRY-PT 523.04 .00 269.36 788.84 269.36 2,500.00 .0% A1315 4009 OFFICE SUP 47.97 500.00 500.00 267.53 500.00 500.00 .0% A1315 4017 SEMINARS 5,608.90 6,000.00 6,000.00 6,686.27 6,800.00 6,400.00 6.7% A1315 4019 DUES/PUBS 1,231.00 2,150.00 2,150.00 2,411.99 2,150.00 2,150.00 .0% A1315 4021 PBLC NOTCE 830.40 160.00 600.00 259.40 260.00 160.00 .0% A1315 4022 BOND EXP 2,500.00 2,500.00 2,500.00 2,700.00 2,500.00 2,500.00 .0% A1315 4030 PRINTG 825.04 2,800.00 2,800.00 1,497.19 2,800.00 2,800.00 .0% A1315 4101 TAX BILLS 5,409.45 9,000.00 9,000.00 2,418.82 6,500.00 8,000.00 -11.1% TOTAL COMPTROLLR 545,759.63 632,503.00 632,503.00 428,903.17 581,119.36 637,513.00 .8% A1320 AUDIT Milli A1320 4107 AUDIT FEE 47,100.00 53,800.00 53,800.00 53,380.00 53,380.00 56,000.00 4.1% TOTAL AUDIT 47,100.00 53,800.00 53,800.00 53,380.00 53,380.00 56,000.00 4.1% A1670 CENTRAL SV A1670 2101 OFFICE EQU 1,584.57 15,000.00 15,000.00 .00 15,000.00 5,000.00 -66.7° A1670 4002 SVCE CTS 2,987.12 6,000.00 6,000.00 2,987.12 6,000.00 3,500.00 -41.7% A1670 4009 OFFICE SUP 7,493.06 8,000.00 8,000.00 4,466.28 8,000.00 10,000.00 25.0% A1670 4025 POSTAGE 29,851.07 35,000.00 35,000.00 21,384.66 35,000.00 30,000.00 -14.3% A1670 4029 VEH RPRS 14,396.13 25,000.00 25,000.00 8,052.53 20,000.00 22,000.00 -12.0% A1670 4030 PRINTG 1,727.57 5,000.00 5,000.00 1,035.79 5,000.00 4,000.00 -20.0% A1670 4064 VEH FUEL 5,518.16 7,600.00 7,600.00 2,148.15 6,000.00 7,400.00 -2.6% A1670 4167 SP EVENTS 4,872.86 13,500.00 13,500.00 7,915.00 13,500.00 15,000.00 11.1% TOTAL CENTRAL SV 68,430.54 115,100.00 115,100.00 47,989.53 108,500.00 96,900.00 -15.8% TOTAL General Fund 661,290.17 801,403.00 801,403.00 530,272.70 742,999.36 790,413.00 -1.4% B1670 CENTRL SERVICES B1670 4025 POSTAGE 3,279.77 7,000.00 7,000.00 2,075.77 7,000.00 5,500.00 -21.4% B1670 4029 VEH RPRS 57,801.09 54,660.00 54,660.00 35,078.03 60,000.00 60,000.00 9.8% B1670 4030 PRINTG .00 1,000.00 1,000.00 .00 .00 .00 -100.0% B1670 4064 VEH FUEL 33,202.50 46,000.00 46,000.00 13,233.20 30,000.00 35,000.00 -23.9% TOTAL CENTRL SERVICES 94,283.36 108,660.00 108,660.00 50,387.00 97,000.00 100,500.00 -7.5% TOTAL Part Town 94,283.36 108,660.00 108,660.00 50,387.00 97,000.00 100,500.00 -7.5% GRAND TOTAL 755,573.53 910,063.00 910,063.00 580,659.70 839,999.36 890,913.00 -2.1% _* END OF REPORT - Generated by William Lacerenza .' 108 Page 167 of 374 TOWN OF MAMARONECK u Per'. � z Q © �ST CONSERVATION Elizabeth Aitchison, Environmental Coordinator DEPARTMENTAL MISSION The Conservation Department mission is to protect the environment by maintaining conservation areas, providing technical assistance to the Town on environmental issues, assisting the Coastal Zone Management Commission with the implementation of the Local Waterfront Revitalization Program and developing and enforcing environmental regulations. OPERATING ENVIRONMENT/WORKLOAD INDICATORS This department is responsible for several conservation tasks: • Community Beautification- Maintain conservation areas including hiking trails, bridges and boardwalks with the seasonal help of local high school and college students who collect trash, cut back weeds and branches, woodchip trail surfaces, repair and maintain bridges and boardwalks, and improve drainage on trails during the summer. Plant street trees and dedication trees throughout the Town using the Tree planting Fund and donations to the Trees for Our Town (TFOT) program. Organize annual Arbor Day events and apply for "Tree City" status. Organize two annual clean up events for community volunteers. Assist with the operation of the Paine to Pain annual trail race, organized by the New Ro Runners Club. Seek grant funding for habitat restoration and trail improvement projects. • Coastal Zone Management Commission- Provide staff support for the bi-municipal commission charged with the implementation of the Town/Village Local Waterfront Revitalization Program. Attend all meetings, prepare agendas, letters and minutes. The Commission provides technical assistance to both the Town and Village Boards, the Planning Board and the Zoning Board with the review of proposed construction activities, environmental laws and other actions that may impact the coastal zone. The commission meets monthly. • Environmental Control- Enforce environmental ordinances including tree protection, wetlands protection, SEAR and quality of life ordinances. Complete annual reporting required for Town compliance with State and Federal stormwater regulations. Maintain GIS maps for all Departments including annual updates of Tax Maps. Attend monthly Planning Board meetings, review applications, prepare SEAR documents, advise the planning and zoning boards on environmental issues. Administer the Town tree ordinance by reviewing and issuing tree permits, conducting inspections and managing the online permit portal for these records. Assist with drafting of Town ordinances. 109 Page 168 of 374 TOWN OF MAMARONECK © 1-*Aer � CONSERVATION Elizabeth Aitchison, Environmental Coordinator 2025 ACCOMPLISHMENTS ➢ Maintained 8 Conservation areas including 26 boardwalks and bridges with the assistance of 6 local teens and young adults. Cleaned and repaired 8 boardwalks during the summer and cleared trails. ➢ Planted 27 trees throughout the Town during the spring. ➢ Will apply for the Tree City award in November. The Town has been a Tree City USA for 33 years. ➢ Worked with 6 residents who donated dedication trees through the Trees for Our Town Program. Met with each family to choose locations and species of trees and ordered bronze plaques. ➢ The Coastal Zone Management Commission reviewed 13 applications for consistency with the Local Waterfront Revitalization Program between January and August. ➢ Reviewed 50 projects and applications for the Planning Board between January and August and attended meetings. ➢ Worked on the development of mobile GIS applications and a CCTV application for the Highway and Engineering Departments. ➢ Updated GIS mapping for use with the OpenGov permitting system. ➢ Updated online application forms for the Planning Board to issue Tree Permits. Preparing an appeals application this fall. ➢ During the fall, updating 10 tax maps for the Assessor's office and updated GIS files. Assisting contractor and Assessor with conversion of tax maps to ArcGIS format from AutoCAD format. ➢ Distributed GIS data to Westchester County, Larchmont, and Mamaroneck Villages, Recollect and Municity. ➢ Reviewed and issued 48 tree permits between January 1st and August 1st of 2025. ➢ Organized one clean up event and one Arbor Day event this spring. This fall, we are planning a coastal clean-up event and the Paine to Pain Trail Race. ➢ Worked with Engineering on compliance with our Phase II stormwater permit. ➢ Provided assistance to the Sanitation Commission for GIS mapping of routes. 2026 GOALS ➢ Maintain 8 Conservation areas with the assistance of seasonal staff. Clean and repair at least 6 boardwalks and bridges. Prepare RFPs for the rebuilding of the footbridge in the Sheldrake River Trails Conservation Area and the repair of the railings for the Viewing Platform at Hommocks Conservation Area. ➢ Plant approximately 50 trees throughout the Town and apply for the Tree City Award. ➢ Assist the Coastal Zone Management Commission with the review of 20 to 30 applications for consistency with the Local Waterfront Revitalization Program. ➢ Review of approximately 70 applications for the Planning Board. ➢ Update Conservation Area maps,Tax maps and sign inventory. ➢ Create a map of Street Lights and Traffic Lights, continue GIS support to Town Departments. 110 Page 169 of 374 TOWN OF MAMARONECK © ill,. CONSERVATION Elizabeth Aitchison, Environmental Coordinator 2026 GOALS (continued) ➢ Prepare a survey for the reporting of damage from future storms and work on mobile mapping applications for CCTV data and sewer maintenance. ➢ Review and issue approximately 120 tree permits. ➢ Organize 2 clean up events, 1 Arbor Day celebration and the Paine to Pain trail Race. ➢ Complete the Phase II stormwater annual report. SUMMARY OF REVENUES 2025 2025 % Budget 2024 Adopted Revised 2025 2025 2026 Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (decrease) Community Beautification A8510 $ 26,290 $ 30,000 $ 30,000 $ - $ 30,000 $ 30,000 0.00% Community Beautification-Dontn A8515 55,000 - - - - - 0.00% Coastal Zone A8510 - - - - - - 0.00% TOTAL APPROPRIATIONS $ 81,290 $ 30,000 $ 30,000 $ - $ 30,000 $ 30,000 0.00% SUMMARY OF APPROPRIATIONS 2025 2025 % Budget 2024 Adopted Revised 2025 2025 2026 Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (decrease) Community Beautification A8510 $ 102,865 $ 131,450 $ 131,450 $ 83,732 $ 124,313 $ 126,250 -4% Community Beautification-Dntn A8515 $ 55,000 $ - $ - $ - $ - $ - 0% Coastal Zone B8030 - 250 250 19 250 5,100 1940% Environmental Control B8090 97,409 101,734 101,734 75,822 101,734 105,833 4% TOTAL APPROPRIATIONS $ 255,274 $ 233,434 $ 233,434 $ 159,573 $ 226,297 $ 237,183 2% PERFORMANCE MEASURES Item Comp 2021 2022 2023 2024 2025 2026 Plan Actual Actual Actual Actual Estimate Estimate 1. Conservation Areas IV-2a 8 8 8 8 8 8 maintained 2. Trees/seedlings planted IV-la 46 40 21 113 28 50 3. CZMC referrals reviewed IV-la 28 8 14 23 25 25 4. Tree Permits issued IV-la 42 40 34 63 100 125 5. Map updates 15 17 7 15 10 15 111 Page 170 of 374 TOWN OF MAMARONECK © <tr� CONSERVATION Elizabeth Aitchison, Environmental Coordinator 2026 FULL-TIME POSITION SUMMARY 2024 2025 2026 GROUP/ 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Budget Positions Positions Positions B 8090 400500001 Environmental Coordinator MNGMT $ 99,533 1.00 1.00 1.00 TOTAL B8090-1010 $ 99,533 1.00 1.00 1.00 2026 PART-TIME POSITION SUMMARY 2024 2025 2026 GROUP/ Hrly 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Rates Budget Positions Positions Positions A 8510 600425007 Summer Conservation Corp Seasonal $15-18/hr $ 24,000 6.00 6.00 6.00 TOTAL A8510-1021 $ 24,000 6.00 6.00 6.00 DEPARTMENTAL TOTAL $ 123,533 7.00 7.00 7.00 112 Page 171 of 374 Town of Mamaroneck-NY 54652- = NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund ACTUAL CRIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE A8510 COMM BEAUTIFICATION A8510 2705 GIFTS -26,290.00 -30,000.00 -30,000.00 .00 -30,000.00 -30,000.00 .0% TOTAL COMM BEAUTIFICATION -26,290.00 -30,000.00 -30,000.00 .00 -30,000.00 -30,000.00 .0% A8515 TREES-DONOR RESTRICTED A8515 2705 GIFTS -55,000.00 .00 .00 .00 .00 .00 .0% TOTAL TREES-DONOR RESTRICTED -55,000.00 .00 .00 .00 .00 .00 .0% TOTAL General Fund -81,290.00 -30,000.00 -30,000.00 .00 -30,000.00 -30,000.00 .0% GRAND TOTAL -81,290.00 -30,000.00 -30,000.00 .00 -30,000.00 -30,000.00 .0% ..a END OF REPORT - Generated by William Lacerenza y_ 113 Page 172 of 374 Town of Mamaroneck-NY 54652- ___4111=11 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund ACTUAL °RIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE A8510 COMM BEAUTIFICATION A8510 1021 SALRY-PT 19,970.00 25,000.00 25,000.00 17,863.00 17,863.00 24,000.00 -4.0% A8510 4002 SVCE CTS 54,750.00 60,000.00 60,000.00 46,875.00 60,000.00 65,000.00 8.3% A8510 4010 oP SPPLIES 753.63 1,250.00 1,250.00 835.74 1,250.00 1,250.00 .0% A8510 4177 TOOLS/LUMB 2,388.97 5,000.00 5,000.00 1,304.44 5,000.00 4,000.00 -20.0% A8510 4178 TREES/PLNT 25,002.31 30,000.00 30,000.00 15,253.83 30,000.00 30,000.00 .0% A8510 4180 SURVEYS .00 500.00 500.00 .00 500.00 .00 -100.0% A8510 4290 GRNDS MAIN .00 9,700.00 9,700.00 1,600.00 9,700.00 2,000.00 -79.4% TOTAL COMM BEAUTIFICATION 102,864.91 131,450.00 131,450.00 83,732.01 124,313.00 126,250.00 -4.0% A8515 TREES-DONOR RESTRICTED A8515 4178 TREES/PLNT 55,000.00 .00 .00 .00 .00 .00 .0% TOTAL TREES-DONOR RESTRICTED 55,000.00 .00 .00 .00 .00 .00 .0% TOTAL General Fund 157,864.91 131,450.00 131,450.00 83,732.01 124,313.00 126,250.00 -4.0% B8030 COASTAL ZONE B8030 4009 OFFICE SUP .00 50.00 50.00 .00 50.00 .00 -100.0% B8030 4030 PRINTG .00 200.00 200.00 19.00 200.00 100.00 -50.0% B8030 4035 CONS SVCES .00 .00 .00 .00 .00 5,000.00 .0% TOTAL COASTAL ZONE .00 250.00 250.00 19.00 250.00 5,100.00 1940.0% B8090 ENVIR CONTROL B8090 1010 SALARIES 93,818.92 96,634.00 96,634.00 75,159.76 96,634.00 99,533.00 3.0% B8090 1012 CLTH ALLW 500.00 500.00 500.00 500.00 500.00 500.00 .0% B8090 1016 LONGEVITY 1,050.00 1,050.00 1,050.00 .00 1,050.00 2,100.00 100.0% B8090 4009 OFFICE SUP 120.49 200.00 200.00 162.23 200.00 .00 -100.0% B8090 4017 SEMINARS 1,920.00 3,050.00 3,050.00 .00 3,050.00 3,200.00 4.9% B8090 4030 PRINTG .00 300.00 300.00 .00 300.00 .00 -100.0% B8090 4294 LISWIC .00 .00 .00 .00 .00 500.00 .0% TOTAL ENVIR CONTROL 97,409.41 101,734.00 101,734.00 75,821.99 101,734.00 105,833.00 4.0% TOTAL Part Town 97,409.41 101,984.00 101,984.00 75,840.99 101,984.00 110,933.00 8.8% GRAND TOTAL 255,274.32 233,434.00 233,434.00 159,573.00 226,297.00 237,183.00 1.6% ** END OF REPORT - Generated by William Lacerenza =" 114 Page 173 of 374 TOWN OF MAMARONECK ° ENGINEERING Robert Wasp, P.E.,Town Engineer DEPARTMENTAL MISSION To provide the Town of Mamaroneck with high quality engineering services related to capital infrastructure and effective implementation of land development regulations. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Engineering Department provides a variety of professional engineering review, design and construction management/supervision services to the Town of Mamaroneck. Core functions of the Department can be separated under two primary focuses: Management of Town Capital Infrastructure; and Implementation of Land Development Regulation. All proposed improvements to Town owned facilities and utilities are planned, designed, and constructed under the general oversight of the Engineering Department. The Department plays a key role in providing technical guidance, cost estimation and grant support to other Town Departments as well as coordination with utility providers and the general public on all matters related to construction. Implementation of safe construction conditions and protection of local community and environmental resources are the primary goals of the Department through regulation of land development. Enforcement of applicable regulations and local code requirements through the approval of permits and inspection of work during construction ensures that proposed impacts are mitigated. Daily operations of the Engineering Department are split amongst its various responsibilities for the oversight of capital infrastructure projects, land development permit programs and as a general informational resource to Town Staff and Residents. Specific tasks performed by The Department vary dependent on seasonal project needs, permit application queue and construction schedules. Greater detail on specific functions and production indicators for the Department is summarized by category. Capital Infrastructure Engineering is responsible for the in-house design and development of plans and specifications for the renovation and expansion of Town facilities and utilities. Typical projects designed within the Department include small scale replacements and extensions to stormwater and sanitary sewers, sidewalks,curbing, and walkways. Larger scale projects require the procurement of consultant contracts where design requires specific expertise or work production beyond the in-house resources of the Engineering Department. The Department oversees the procurement of consultant contracts and reviews their work products throughout the life of design development. Following completion of design, the Engineering Department also oversees the bidding and construction administration during the actual construction of improvements. Improvements to Town Infrastructure include several annual functions provided by the Highway Department through maintenance of Town Roads, sanitary and storm sewer system. The Engineering Department works closely to provide technical support and oversight to the Highway Department in 115 Page 174 of 374 TOWN OF MAMARONECK ° ENGINEERING Robert Wasp, P.E.,Town Engineer these capacities. Evaluation of roadway pavement conditions and annual resurfacing project planning are completed under the supervision of the Town Engineer. Design documents for all sewer repairs and replacements installed by Highway Department personnel are developed and supervised by the Engineering Department in this collaborative relationship. Key workload indicators for the Engineering Department for the current reporting year are: ➢ Active and Completed Construction Contracts: +/- $9,665,000* ➢ Active and Completed Consultant Contracts: +/-$1,728,000 ➢ 2025 Annual Town Roads Resurfaced: 2.95 lane-miles ➢ 2025 Length of Sidewalks/Crosswalks Replaced: 1,611 Liner feet/ 1 Crosswalk *- Includes projected construction scheduled to commence in fall 2025 Land Development Regulation Adherence to state and local code requirements as well as best engineering principles ensures that temporary and permanent impacts from construction can be mitigated to the greatest extent practicable. The Engineering Department implements this charge through its involvement as technical advisor to the Town of Mamaroneck Planning Board and its management of the Town Surface Water and Erosion Control and Street Opening Permit programs. Land development projects of all scale from proposed subdivisions to residential site plans and wetlands permits receive technical review by the Engineering Department while in review before the Planning Board. Conditions imposed by the Planning Board are implemented by Department during construction subsequent to the issuance of permits. Project requirements involving the Town Building and Highway Departments are also coordinated through the Engineering Department. All construction activities involving the regulated creation of impervious surfaces, land disturbance and work within the Town road rights-of-way are reviewed and approved by the Engineering Department relative to Town Code standards. Important functions provided in this capacity are proper sizing and construction of stormwater management facilities as well as installation of proper controls and land restoration at completion of work. Review and verification of standardized construction for sidewalks, curbing,and road surface restoration through Street Opening Permit program ensures both the longevity and maintenance of safe conditions on Town roadways. The following performance metrics are illustrative of the quantities of various tasks/workload that the Department provided in the 2025 calendar year: ➢ SWEC Permits Issued: 41 YTD ➢ Street Opening Permits Issued: 99 YTD ➢ Active Capital Projects Managed: 23 YTD Planning Board Approvals: 24 YTD 116 Page 175 of 374 TOWN OF MAMARONECK ° ENGINEERING Robert Wasp, P.E.,Town Engineer 2025 ACCOMPLISHMENTS Goals established for the 2025 calendar year continue to be actively pursued in addition to other responsibilities held by the Department. Noteworthy accomplishments made by the Engineering Department include but are not limited to the following: • Completed replacement of the Waverly Ave Bridge, improving bridge load rating and flow capacity of the structure. Construction was completed within the original authorized contract cost total amount. Grant funding covered approximately 80% of the overall project cost including design. • Completed traffic signal upgrades and pedestrian improvements at the intersection of Myrtle Boulevard and N. Chatsworth Ave. The new signal system utilizes video detection for more efficient traffic flow through the intersection from all approaches. Pedestrian improvements included upgraded ADA-complaint push buttons at pedestrian crossings. • Coordinated successful grant applications through NYSERDA Energy performance (Parks Building Renovations) for a total of$210,000 in project funding secured. • Utilized OpenGov software to automate generation of Bond Release forms after inspection results are entered. Reduces department paperwork and processing time. • Continued implementation of the Town's 2025 Sanitary Sewer Capacity, Management, Operations and Maintenance (CMOM) update in collaboration with the Town Highway Department. Approximately 10% of the Town's sanitary sewer system was cleaned and inspected with records kept in accordance with CMOM program objectives. • Advanced design development for Storm Sewer Improvements recommended by the Town's 2024 Comprehensive Drainage Evaluation and Storm Sewer Improvements project. Three mitigation construction projects are being pursued for potential funding and will be ready for implementation in 2026. • Continued maintenance of Town Road pavement inventory on SAM IS software platform. Pavement evaluation data was utilized to scope the 2025 townwide road resurfacing project and the Department's new recommended next three-year paving plan (FY2026- 2028). • Completed 2025 Zoning Board and Engineering Flat Files scanning project based upon NYSID grant award for Planning Board record files into Laserfiche repository. 117 Page 176 of 374 TOWN OF MAMARONECK ° ENGINEERING Robert Wasp, P.E.,Town Engineer 2026 GOALS The Department intends to continue its efforts to expand and modernize various Town functions used for effective infrastructure maintenance planning and implementation of land-use regulation. Continued high performance by experienced, technical department staff will be critical for achievement of the Department's goals. Key goals for the Engineering Department in 2025 include but are not limited to: ➢ Utilize 2024 collected data and 2025 consultant recommendations to develop new multi-year capital improvement plan for sidewalk replacement and pedestrian safety improvements. ➢ Pursue additional grant opportunities for planned infrastructure improvements with focus on opportunities for flood mitigation and storm sewer improvements. ➢ Continue design development and construction implementation efforts for flood mitigation and storm sewer improvement projects ➢ Continue updates to the Town of Mamaroneck Stormwater Management Plan and operations for compliance with recently issued NYSDEC Municipal Separate Storm Sewer Systems (MS4) Permit GP-0-24-001. ➢ Continue to provide engineering review and recommendations to Traffic Committee and provide design and implementation of recommended pedestrian improvements ➢ Continue implementation of the Town's multi-year traffic signal replacement project, resulting in an increased level of service at renovated intersections. ➢ Continue deployment of new mobile ArcGIS resources including but not limited to mobile inspection forms for storm sewer, sidewalk and roadway conditions, and access to sewer inspection CCTV footage. Provide training on new resources to appropriate Town Highway Department personnel. ➢ Continue oversight of technical Highway Department operational programs for Sewer CMOM and MS4 Permit Compliance. Continue collaboration with Highway Department on training programs for sewer inspection, confined space entry and DigSafelyNY excavation compliance. 118 Page 177 of 374 TOWN OF MAMARONECK ° ENGINEERING Robert Wasp, P.E.,Town Engineer SUMMARY OF REVENUES 2025 2025 2025 Budget 2024 Adopted Revised Year-to- 2025 2026 %Increase DEPT Code Actual Budget Budget Date Projected Budget (Decrease) Street Opening Permits A2560 $ 61,737 $ 65,000 $ 65,000 $ 52,208 $ 65,000 $ 70,000 8% Records Management- B80102 48,749 - 50,228 - 50,228 - - Planning Fees B8020-2116 6,700 8,000 8,000 5,450 8,000 7,000 -13% TOTAL REVENUE $ 117,186 $ 73,000 $ 123,228 $ 57,658 $ 123,228 $ 77,000 5% SUMMARY OF APPROPRIATIONS 2025 2025 Budget 2024 Adopted Revised 2025 2025 2026 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Town Engineer A1440 $ 510,498 $ 555,636 $ 577,303 $ 392,623 528,014 $ 562,676 1% Records Management B80102 22,499 - 50,228 50,228 50,228 - 0% Planning Board B8020 109,942 118,373 118,373 94,792 117,433 118,906 0% TOTAL APPROPRIATIONS $ 642,939 $ 674,009 $ 745,904 $ 537,643 $ 695,675 $ 681,582 1% PERFORMANCE MEASURES Item 2021 2022 2023 2024 2025 2026 Actual Actual Actual Actual Estimate Estimate 1. Surface Water& Erosion Permits 49 66 55 66 60 60 2. Street Opening Permits 159 167 153 134 150 150 3. Planning Bd App Approvals 10 19 28 25 24 25 4. Capital Projects Managed 18 25 20 30 25 20 2026 FULL-TIME POSITION SUMMARY 2024 2025 2026 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP/STEP Budget Positions Positions Positions A 1440 400370001 Town Engineer MNGMT $ 155,910 0.80 0.80 0.80 A 1440 100381001 Deputy Town Engineer MNGMT $ 133,675 1.00 1.00 1.00 A 1440 100382001 Junior Engineer X/5 $ 81,819 1.00 1.00 1.00 A 1440 100750001-2 Office Assistant-Highway III/8 $ 12,788 0.40 0.20 0.20 A 1440 100885001 Secretary Planning Board VII/6 $ 34,651 0.50 0.50 0.50 TOTAL A1440-1010 $ 418,843 3.70 3.50 3.50 B 8020 400370001 Town Engineer MNGMT $ 38,975 0.20 0.20 0.20 B 8020 100885001 Secretary Planning Board VII/6 $ 34,651 0.50 0.50 0.50 TOTAL B8020-1010 $ 73,626 0.70 0.70 0.70 Full-Time Total $ 492,469 4.40 4.40 4.20 119 Page 178 of 374 TOWN OF MAMARONECK ° ENGINEERING Robert Wasp, P.E.,Town Engineer 2026 PART-TIME POSITION SUMMARY 2024 2025 2026 GROUP/ Hrly 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Rates Budget Positions Positions Positions A 1440 600547001 Engineering Aide PT $23/hr $ 12,251 1.00 1.00 1.00 A 1440 600425001 Hourly Laborer-Street Opening PS $38.87/hr $ 52,552 1.00 1.00 1.00 TOTALA1440.1021 $ 64,803 2.00 2.00 2.00 DEPARTMENTAL TOTAL $ 557,272 6A0 6.40 6.20 120 Page 179 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund A T e ■: : I • II : I T e P . T IN T-n . i - . ..etCHANGE A144O ENGINEER A144O 2560 ST OPEN PE -61,737.00 -65,000.00 -65,000.00 -52,208.00 -65,000.00 -70,000.00 7.7% TOTAL ENGINEER -61,737.00 -65,000.00 -65,000.00 -52,208.00 -65,000.00 -70,000.00 7.7% TOTAL General Fund -61,737.00 -65,000.00 -65,000.00 -52,208.00 -65,000.00 -70,000.00 7.7% B8O1O2 RECORDS MGMT PROJECT-NYSED B8O1O2 3089 STAIDRECMG -48,748.60 .00 -50,228.26 .00 -50,228.26 .00 .0% TOTAL RECORDS MGMT PROJECT-N -48,748.60 .00 -50,228.26 .00 -50,228.26 .00 .0% B8O2O PLANNG BD B8O2O 2115 PLANG FEES -6,700.00 -8,000.00 -8,000.00 -5,450.00 -8,000.00 -7,000.00 -12.5% TOTAL PLANNG BD -6,700.00 -8,000.00 -8,000.00 -5,450.00 -8,000.00 -7,000.00 -12.5% TOTAL Part Town -55,448.60 -8,000.00 -58,228.26 -5,450.00 -58,228.26 -7,000.00 -12.5% GRAND TOTAL -117,185.60 -73,000.00 -123,228.26 -57,658.00 -123,228.26 -77,000.00 5.5% -' END OF REPORT - Generated by William Lacerenza '- Report generated: 10/07/2025 10:35 Page 1 User: 5465v1 acerenza Program ID: bgnyrpts 121 Page 180 of 374 Town of Mamaroneck-NY 54652- ___4111=3 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund ACTUAL °RIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE A1440 ENGINEER A1440 1010 SALARIES 384,394.18 402,301.00 402,301.00 290,566.46 391,430.00 418,843.00 4.1% A1440 1016 LONGEVITY 700.00 835.00 835.00 .00 835.00 880.00 5.4% A1440 1018 SICK INCTV 320.00 400.00 400.00 .00 400.00 400.00 .0% A1440 1021 SALRY-PT 74,965.00 74,500.00 74,500.00 32,744.72 38,000.00 64,803.00 -13.0% A1440 1030 MED BYOUT 5,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 .0% A1440 2105 UNIFORMS 478.49 400.00 432.56 432.56 432.56 500.00 25.0% A1440 4009 OFFICE SUP 269.12 200.00 200.00 246.74 250.00 250.00 25.0% A1440 4017 SEMINARS 828.53 4,000.00 4,000.00 1,740.00 2,000.00 4,000.00 .0% A1440 4019 DUES/PUBS 1,321.27 2,000.00 1,967.44 1,956.55 2,000.00 2,000.00 .0% A1440 4035 CONS SVCES 42,221.27 70,000.00 91,666.62 63,936.45 91,666.62 70,000.00 .0% TOTAL ENGINEER 510,497.86 555,636.00 577,302.62 392,623.48 528,014.18 562,676.00 1.3% TOTAL General Fund 510,497.86 555,636.00 577,302.62 392,623.48 528,014.18 562,676.00 1.3% B80102 RECORDS MGMT PROJECT-NYSED B80102 4113 RECDS MNGM 22,499.00 .00 50,228.26 50,228.26 50,228.26 .00 .0% TOTAL RECORDS MGMT PROJECT-N 22,499.00 .00 50,228.26 50,228.26 50,228.26 .00 .0% B8020 PLANNG BD 111111111111 B8020 1010 SALARIES 67,677.63 70,683.00 70,683.00 54,640.12 70,243.00 73,626.00 4.2% B8020 1015 OVERTIME .00 900.00 900.00 .00 900.00 900.00 .0% B8020 1016 LONGEVITY 135.00 .00 .00 .00 .00 180.00 .0% B8020 1019 STIPEND 770.00 490.00 490.00 560.00 490.00 .00 -1D0.0% B8020 4009 OFFICE SUP 461.46 400.00 400.00 57.98 400.00 400.00 .0% 88020 4017 SEMINARS 300.00 400.00 400.00 300.00 400.00 .00 -100.0% B8020 4019 DUES/PUBS .00 .00 .00 .00 .00 300.00 .0% B8020 4020 TEMP SVCES .00 500.00 500.00 .00 500.00 .00 -100.0% B8020 4021 PBLC NOTCE 963.90 2,500.00 2,500.00 645.15 2,500.00 1,500.00 -40.0% B8020 4035 CONS SVCES 1,284.10 5,000.00 5,000.00 538.88 2,000.00 2,000.00 -60.0% 88020 4046 RETAINER 38,350.00 37,500.00 37,500.00 38,050.00 40,000.00 40,000.00 6.7% TOTAL PLANNG BD 109,942.09 118,373.00 118,373.00 94,792.13 117,433.00 118,906.00 .5% TOTAL Part Town 132,441.09 118,373.00 168,601.26 145,020.39 167,661.26 118,906.00 .5% GRAND TOTAL 642,938.95 674,009.00 745,903.88 537,643.87 695,675.44 681,582.00 1.1% -= END OF REPORT - Generated by William Lacerenza =- '22 Page 181 of 374 TOWN OF MAMARONECK Ali liii FIRE DEPARTMENT Alex Rapp, Fire Chief DEPARTMENTAL MISSION The mission of the Fire Department is to prevent and minimize the loss of life and property through the delivery of the highest quality, efficient emergency fire and rescue services, hazardous material emergency first responder services, fire prevention, public education services to the residents and businesses in the Fire District. We are committed to excellence, professionalism, courtesy and devotion to duty. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Town Board serves as the Board of Fire Commissioners and governs the five square miles of the Town of Mamaroneck Fire District.Approximately 60 volunteer firefighters, 14 career firefighters,and an active Junior Firefighter program serve the district.The Fire Department works with the Building Department on commercial plan examinations for compliance with fire safety codes and conducts fire safety inspections to ensure compliance. 2025 ACCOMPLISHMENTS • Continuation of Training in Flood Rescue response: o Annual Training at Badger Pool • New Chief's Car put in Service. • Had another Successful Recruit NY Open House Resulting in: o 32 Applicants since 2022 o 12 of them are now Interior Qualified Firefighters o 2 are currently in Interior Firefighter Class o 3 Junior Firefighters o 6 are currently working on requirements for Interior Firefighter status • Promoted two new career Lieutenants and completion of Officer school. • Continued fire prevention program outreach to schools, camps, and multiple dwelling apartment buildings. 2026 GOALS • Continue to provide Fire and EMS services in the Fire District. • Complete transition off Iron Compass and over to IamResponding for dispatch. • Complete installation of new Computer Dispatch in all apparatus and chiefs'vehicles. • Continue to grow community outreach and fire prevention programs. • Continue the success of the Recruit NY Open House. 123 Page 182 of 374 TOWN OF MAMARONECK it (4) t FIRE DEPARTMENT Alex Rapp, Fire Chief SUMMARY OF REVENUES 2025 2025 Budget 2024 Adopted Revised 2025 2025 2026 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Sale of Property SF3410 - - - 300,000 - - 0% Grants-Perma SF3410 $ - $ - - $ 5,000 $ 5,000 $ - 0% State Aid SF3410 45,213 - - - - - 0% TOTAL REVENUE $ 45,213 $ - $ 5,000 $ 305,000 $ 5,000 $ - $ - SUMMARY OF APPROPRIATIONS 2025 2025 Budget 2024 Adopted Revised 2025 2025 2026 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Fire SF3410 $ 2,402,741 $ 2,706,338 $ 2,730,105 $ 1,848,789 $ 2,709,339 $ 2,828,290 4.51% TOTALAPPROPRIATIONS $ 2,402,741 $ 2,706,338 $ 2,730,105 $ 1,848,789 $ 2,709,339 $ 2,828,290 4.51% PERFORMANCE MEASURES Item 2021 2022 2023 2024 2025 2026 Actual Actual Actual Actual Estimate Estimate 1. Fire and EMS Calls 1,416 1,238 1,301 1,322 1,365 1,400 2. Training 45 41 43 45 45 45 3. Fire Prevention 25 23 25 24 25 26 2026 FULL-TIME POSITION SUMMARY 2024 2025 2026 Annual 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP/STEP Salary Budget Positions Positions Positions SF 3410 300105001-4 Firefighter-Lieutenant Lieutenant $ 136,611 $ 546,444 4 4 4 SF 3410 300106001-6,8,9 Firefighter-1st Grade FF 1st Grade $ 141,532 858,724 10 10 7 SF 3410 300106011 Firefighter In-Grade-Yr4 $ 83,355 $ 90,200 - - 1 SF 3410 300106010 Firefighter In-Grade-Vr3 $ 84,629 $ 84,629 - - 1 SF 3410 300106007 Firefighter In-Grade-Vr3 $ 79,673 $ 79,673 - - 1 SF 3410 300106006 Firefighter In-Grade-Yr2 $ 76,575 $ 76,575 - - 1 TOTAL FULL TIME SF3410.1010 $ 1,736,245 r 14 14 15 124 Page 183 of 374 TOWN OF MAMARONECK Mair FIRE DEPARTMENT Alex Rapp, Fire Chief 2026 PART-TIME POSITION SUMMARY 2024 2025 2026 Hrly 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP/STEP Rates Budget Positions Positions Positions SF 3410 600187011 Secretary to Fi re Council PA 1,850 - 1 1 SF 3410 600187003 Intermediate Clerk PA $24.25/hr 5,000 3 3 2 SF TOTAL PARTTIME SF3410•1021 $ 6,850 3 4 3 DEPARTMENTAL TOTAL $ 1,743,095 17 18 18 125 Page 184 of 374 Left Intentionally Blank 126 Page 185 9# 3-74 Town of Mamaroneck-NY 54652- ___41111=111 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Fire ACTUAL GRID BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE SF3410 FIRE SF3410 2660 SALE PRTY .00 .00 .00 -300,000.00 .00 .00 .0% SF3410 2704 PERMAFFGRN .00 .00 .00 -5,000.00 -5,000.00 .00 .0% TOTAL FIRE .00 .00 .00 -305,000.00 -5,000.00 .00 .0% TOTAL Fire .00 .00 .00 -305,000.00 -5,000.00 .00 .0% GRAND TOTAL .00 .00 .00 -305,000.00 -5,000.00 .00 .0% _a END OF REPORT - Generated by William Lacerenza " 127 Page 186 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Fire A T e ■[ : I • I : I T e P[■ T ■N T-n . i - . ..etCHANGE SF3410 FIRE SF3410 1010 SALARIES 1,460,132.08 1,662,513.00 1,662,513.00 1,235,620.63 1,603,854.00 1,736,245.00 4.4% SF3410 1012 CLTH ALLW 3,000.00 7,200.00 7,200.00 3,438.00 3,438.00 3,750.00 -47.9% SF3410 1013 SHOE ALLOW 1,500.00 2,000.00 2,000.00 1,750.00 1,750.00 1,875.00 -6.3% SF3410 1015 OVERTIME 376,181.21 351,000.00 351,000.00 183,802.37 351,000.00 367,000.00 4.6% SF3410 1016 LONGEVITY 8,225.00 9,775.00 9,775.00 10,150.00 9,775.00 10,525.00 7.7% SF3410 1017 HOLIDAY 83,831.46 84,000.00 84,000.00 47,301.24 94,000.00 99,000.00 17.9% SF3410 1018 SICK INCTV 627.03 5,700.00 5,700.00 .00 5,700.00 5,000.00 -12.3% SF3410 1019 STIPEND 24,000.00 32,000.00 32,000.00 27,500.00 32,000.00 30,000.00 -6.3% SF3410 1021 SALRY-PT 2,920.52 7,000.00 7,000.00 1,771.85 7,000.00 6,850.00 -2.1% SF3410 2104 BLDNG EQUP .00 .00 10,980.00 .00 10,980.00 .00 .0% SF3410 2105 UNIFORMS 9,509.98 8,500.00 8,500.00 4,672.89 9,500.00 8,500.00 .0% SF3410 2108 FURNITURE .00 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% SF3410 2122 RADIOS 612.43 15,000.00 15,000.00 2,112.71 15,000.00 15,000.00 .0% SF3410 2133 ALARM EQU 794.05 1,000.00 1,000.00 413.68 1,000.00 1,000.00 .0% SF3410 2134 UNIFRM-VOL 5,438.28 8,000.00 8,000.00 6,931.71 8,000.00 8,000.00 .0% SF3410 2135 FFE EQUIP 33,336.90 56,800.00 69,586.87 26,477.84 69,586.87 56,800.00 .0% SF3410 4001 TELEPHONE 256.00 .00 .00 .00 .00 .00 .0% SF3410 4002 SVCE CTS 7,769.65 7,000.00 7,000.00 3,806.95 7,000.00 7,000.00 .0% SF3410 4003 ELECTRICTY 27,285.84 28,400.00 28,400.00 22,391.46 33,105.00 36,400.00 28.2% SF3410 4006 DIESEL FUL 369.78 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% SF3410 4008 WATER/SWR 3,287.26 5,000.00 5,000.00 4,704.61 5,000.00 5,000.00 .0% SF3410 4009 OFFICE SUP 1,224.17 2,000.00 2,000.00 994.95 2,000.00 2,000.00 .0% SF3410 4011 B&G SPPS 16,127.05 12,000.00 12,000.00 8,355.38 12,000.00 12,000.00 .0% SF3410 4012 B&G R&M 15,632.84 14,000.00 14,000.00 10,168.67 14,000.00 12,000.00 -14.3% SF3410 4013 GENRTRR&M 3,602.52 2,000.00 2,000.00 .00 2,000.00 2,000.00 .0% SF3410 4014 ALARM SYST 1,811.93 1,500.00 1,500.00 250.01 1,500.00 1,500.00 .0% SF3410 4015 ELECTRICAL .00 2,500.00 2,500.00 112.83 2,500.00 2,500.00 .0% SF3410 4016 PLUMBING .00 2,500.00 2,500.00 975.00 2,500.00 2,500.00 .0% SF3410 4018 COM MAINT 14,065.47 14,850.00 14,850.00 6,132.72 14,850.00 17,500.00 17.8% SF3410 4019 DUES/PUBS .00 .00 1,000.00 1,000.00 1,000.00 1,045.00 .0% SF3410 4022 BOND EXP 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 .0% SF3410 4029 VEH RPRS 67,048.86 50,000.00 50,000.00 28,418.43 50,000.00 40,000.00 -20.0% SF3410 4033 EQU RPRS 22,343.88 15,000.00 15,000.00 17,427.21 15,000.00 18,000.00 20.0% SF3410 4039 HEALTH&WEL 10,350.00 13,000.00 13,000.00 48.00 13,000.00 13,000.00 .0% SF3410 4050 CONTGNCY .00 50,000.00 50,000.00 .00 50,000.00 50,000.00 .0% SF3410 4052 TAX CERTS 2,606.14 8,000.00 5,601.49 -370.93 3,000.00 5,000.00 -37.5% SF3410 4054 MEAL ALLOW 93.30 1,000.00 1,000.00 96.87 1,000.00 200.00 -80.0% SF3410 4055 NATRL GAS 12,801.42 7,000.00 8,398.51 8,980.26 13,200.00 14,500.00 107.1% SF3410 4057 UNFM MAINT 1,327.43 1,000.00 1,000.00 432.89 1,000.00 1,000.00 .0% SF3410 4059 LIAB INS 83,255.60 88,000.00 88,000.00 110,815.63 111,000.00 110,000.00 25.0% SF3410 4064 VEH FUEL 14,970.76 20,000.00 20,000.00 6,842.15 20,000.00 19,000.00 -5.0% 128 Page 187 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Fire A T e ■: : I • I : I T e P:■ T ■N T-n . i - . ..etCHANGE SF3410 4140 MED SUPPS 3,452.76 3,500.00 3,500.00 884.05 3,500.00 3,500.00 .0% SF3410 4142 INSP DINNR 6,750.00 10,000.00 10,000.00 .00 10,000.00 10,000.00 .0% SF3410 4157 EDUC PRGRM 13,181.62 17,000.00 17,000.00 14,260.07 17,000.00 17,000.00 .0% SF3410 4166 FRE PREV P 1,674.88 3,000.00 3,000.00 782.09 3,000.00 3,000.00 .0% SF3410 4190 BPER REPRS 1,115.40 3,000.00 3,000.00 .00 3,000.00 3,000.00 .0% SF3410 4239 TELEPHONE 50,944.89 51,605.00 51,605.00 38,925.93 51,605.00 51,605.00 .0% SF3410 4247 SEWER TAX 3,130.53 3,500.00 3,500.00 3,326.35 3,500.00 3,500.00 .0% SF3410 4255 TooLS 943.72 5,000.00 5,000.00 1,122.91 5,000.00 4,000.00 -20.0% SF3410 4256 REFILLS .00 3,500.00 3,500.00 592.01 3,500.00 1,000.00 -71.4% SF3410 4258 LIVQTRFFE 1,024.79 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% SF3410 4262 LANDSCAP 431.87 2,000.00 2,000.00 219.86 2,000.00 1,000.00 -50.0% SF3410 4263 AIRHORN .00 .00 .00 .00 1,000.00 .00 .0% SF3410 4265 CONFERNCE 645.00 845.00 845.00 .00 845.00 845.00 .0% SF3410 4311 COPIER 606.89 2,650.00 2,650.00 2,650.00 2,650.00 2,650.00 .0% TOTAL FIRE 2,402,741.19 2,706,338.00 2,730,104.87 1,848,789.28 2,709,338.87 2,828,290.00 4.5% TOTAL Fire 2,402,741.19 2,706,338.00 2,730,104.87 1,848,789.28 2,709,338.87 2,828,290.00 4.5% GRAND TOTAL 2,402,741.19 2,706,338.00 2,730,104.87 1,848,789.28 2,709,338.87 2,828,290.00 4.5% END OF REPORT - Generated by William Lacerenza x_ 129 Page 188 of 374 Left Intentionally Blank 130 Page 189 of 3-74 TOWN OF MAMARONECK GARBAGE DISTRICT DEPARTMENTAL MISSION The Town of Mamaroneck and Village of Larchmont created the Larchmont Mamaroneck Joint Garbage Disposal Commission (Commission) by an act of the New York State Legislature in 1938 as a shared service for garbage collection. The Town budgets for a share of the Commission expense through the Garbage District. The Town's Garbage District budget includes the Town's share of the Commission's budget, the purchase of trucks to cover collection throughout the Town,vehicle repairs, insurance,and tax certioraris. The Town supports the Commission's mission to provide waste management and recycling services of the highest quality, delivered in a professional manner to our customers in the Town of Mamaroneck and the Village of Larchmont, utilizing environmentally sensitive equipment that is safe, efficient, reliable, and appropriate for the work performed. In carrying out our mission, we intend to provide and maintain the best possible work environment for our employees. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Commission provides waste management and recycling collection services to over 4,800 residential and commercial customers. Salaries/benefits and operating expenses are paid by the Commission, and services are provided to the Town of Mamaroneck and the Village of Larchmont. However,truck purchase and repair costs for the fleet are the responsibility of each municipality. 2025 ACCOMPLISHMENTS ➢ To provide more convenience to our customers,the Commission continued to offer for purchase waste and recycling receptacles at the Maxwell Avenue Facility. ➢ Began investigating resident interest in curbside pickup of food waste via an outside vendor. ➢ Collaborated with Westchester County to host Mobile Shredder events for residents at the Maxwell Avenue Facility. ➢ Tested the feasibility of implementing automated refuse collection vehicles into daily operations. ➢ Worked on reviewing alternatives to current system of allocating Commission expenses and revenue and organization structure. ➢ Contracted for construction services related to demolition of incinerator. ➢ Hired new Foreman to oversee Sanitation operations. ➢ Began negotiations for new collective bargaining agreement. 131 Page 190 of 374 TOWN OF MAMARONECK i - GARBAGE DISTRICT 2026 GOALS ➢ Review of the organizational structure and/or efficiency of services offered by the Commission to determine the feasibility and effectiveness of transitioning to a new organization, as determined by the Town and Village Boards. ➢ Once reorganization decisions are made, begin to further investigate food waste collection and other possible services for future years. ➢ Continue oversight of incinerator demolition. ➢ Complete negotiation of new collective bargaining agreement if not completed in 2025. SUMMARY OF APPROPRIATIONS 2025 2025 Budget 2024 Adopted Revised 2025 2025 2026 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Garbage District SR8160 $ 2,361,955 $ 2,634,409 $ 2,634,409 $ 2,197,166 $ 2,632,764 $ 2,813,150 7% TOTAL APPROPRIATIONS $ 2,361,955 $ 2,634,409 $ 2,634,409 $ 2,197,166 $ 2,632,764 $ 2,813,150 7% 132 Page 191 of 374 Town of Mamaroneck-NY 54652- ___4111=3 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Garbage District ACTUAL GRID BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE SR8160 GARBAGE 5R8160 4029 VEH RPRS 115,101.01 88,469.00 88,469.00 62,593.76 88,469.00 118,500.00 33.9% 5R8160 4052 TAX CERTS 1,415.31 950.00 950.00 -233.86 950.00 650.00 -31.6% 5R8160 4059 LIAR INS 39,184.69 41,033.00 41,033.00 39,387.66 39,388.00 39,000.00 -5.0% SR8160 4114 PROF SVCES .00 .00 .00 8,788.05 .00 .00 .0% SR8160 4251 JOINT COMM 2,206,254.00 2,503,957.00 2,503,957.00 2,086,630.80 2,503,957.00 2,655,000.00 6.0% TOTAL GARBAGE 2,361,955.01 2,634,409.00 2,634,409.00 2,197,166.41 2,632,764.00 2,813,150.00 6.8% TOTAL Garbage District 2,361,955.01 2,634,409.00 2,634,409.00 2,197,166.41 2,632,764.00 2,813,150.00 6.8% GRAND TOTAL 2,361,955.01 2,634,409.00 2,634,409.00 2,197,166.41 2,632,764.00 2,813,150.00 6.8% ** END OF REPORT - Generated by William Lacerenza 133 Page 192 of 374 Left Intentionally Blank 134 Page 1-9-3 e# 3-7d TOWN OF MAMARONECK RD:ED WORK AHEAD HIGHWAY DEPARTMENT John Barreto, General Foreman John Galli, Fleet Manager DEPARTMENTAL MISSION The Highway Department strives to maintain, improve and provide services to keep the Town's residents safe. These services include, maintaining roadways and parks, trees and cemeteries, snow removal, leaf collection, operating and maintaining the street lighting system, maintaining off-street parking lots, the Town's sewer system and the maintenance of all Town vehicles and equipment. In addition, the Highway Department responds to emergencies that impact the Town's infrastructure. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Highway Department is responsible for maintaining the infrastructure and associated roadwork within the unincorporated area of the Town. The Department performs a wide array of tasks pertaining to routine maintenance, seasonal activities, such as leaf collection and snow removal and special projects. The department may engage outside contractors, when necessary for specific projects. Purchasing and maintaining equipment and vehicles is a critical function of the department. The department also handles the issuance of street permits, including the inspections for work performed within the Town's right-of-way. The primary objective of the Highway Department is to provide residents and the public with safe and well- maintained streets and roads. Through sound and prudent financial administration, the Highway Department has been able to deliver these services at a time when there are limited resources. A variety of factors influence the work needed on roads and drainage systems throughout their service life. In addition to normal wear and tear associated with usage, there are environmental factors such as snow, ice, rain and dramatic fluctuations in temperature that take a toll on existing systems.The weather freeze- thaw cycle is particularly damaging to roads. This has proven to weaken subgrades and bring about a more rapid deterioration of the road pavement. In addition to planned improvements, a major responsibility of this department is to respond to requests from residents and Town, County, State and Federal officials. The Highway Department provides the following Townwide services: Highway Administration: Provides administrative services for the department, issues street opening permits and handles inquiries from residents,Town officials and the public. Traffic Control: Maintains four(4) traffic lights, street painting and two thousand two hundred (2,200) traffic signs to ensure safety on all Town roads and compliance with traffic regulations. Conducts traffic studies and field investigations to improve vehicle and pedestrian safety. 135 Page 194 of 374 TOWN OF MAMARONECK RD.D WORK AHEAD HIGHWAY DEPARTMENT John Barreto, General Foreman John Galli, Fleet Manager OPERATING ENVIRONMENT/WORKLOAD INDICATORS (CONT) Road Maintenance: Performs repairs and maintenance for approximately forty-four (44) miles of roadways, storm water management, collection of approximately two thousand four hundred (2,400) tons of leaves, emergency roadwork, sidewalk repairs and replacement and street cleaning. Central Garage: Provides fleet maintenance and repair services for Town vehicles and sanitation trucks owned by the Town and the Village of Larchmont. In an effort to expand cost effective shared services to other entities, in 2018, the Town began servicing Village of Larchmont sanitation trucks and, in 2019, the Town started fueling vehicles for the Mamaroneck School District. Parks/Tree Maintenance: Maintains all road shoulders and medians, including the four thousand nine hundred (4,900)trees along the roads, ninety-three (93)acres of park grounds and three point two (3.2) miles of trails in the conservation areas and Town rights-of-way. Pruning, measuring, planting, trimming and removal of dead trees are among the tasks the department handles. This includes cutting grass, pruning, planting brush and collecting trash in parks, trails and parking lots. Provides annual leaf collection, periodic ecological plantings and landscaping projects throughout the Town. Setup of special events is also the responsibility of the Parks and Tree Maintenance crew. Snow and Ice Removal: The Highway Department is responsible for the removal of snow and ice from forty- three (43) miles of roads and sidewalks to provide for the safe and orderly movement of emergency equipment, vehicle traffic and pedestrians throughout the Town during winter months. In accordance with Westchester County and New York State agreements,the department also removes snow and ice from County and State roads located in the Town. Street Lighting: Operates and maintains one thousand three hundred (1,300) street lighting fixtures throughout the Town. Off-Street Parking: Provides and maintains the commuter parking lots. Also responsible for the collection and maintenance of parking pay stations and infrastructure maintenance. Sewer District: Operates and maintains fifty-seven and a half(57%) miles of the sanitary sewer system, which includes six hundred fifty (650) manholes and a pump station. Services include cleaning sewer lines, camera inspections, preventative maintenance, manhole replacements and repair. In addition, the department performs work as required by the Sanitary Sewer Evaluation Study. Cemeteries: Maintains eight (8) historic cemeteries in the Town through landscaping, masonry and beautification. 136 Page 195 of 374 TOWN OF MAMARONECK ROAD WORK AHEAD - HIGHWAY DEPARTMENT John Barreto,General Foreman John Galli, Fleet Manager 2025 ACCOMPLISHMENTS ➢ Filled in potholes using more than 200 tons of asphalt ➢ Replaced 300 faded street and traffic signs ➢ Cleaned and repaired approximately 500 catch basins ➢ Inspected 10%of the Town's sewer lines utilizing the camera truck ➢ Maintained and repaired Town vehicles and Village of Larchmont's sanitation trucks ➢ Implemented the RTA fleet management system to communicate with Munis for enhance reporting and more fleet data ➢ Three Bus Shelters Refurbished by removing rot and painting surfaces ➢ Completed over 300 highway work orders ➢ Enhanced the lighting on West Brookside Drive by installing a new pole and light ➢ Enhanced the lighting at the Vine Street intersection with Myrtle Blvd. by installing a new pole and light 2026 GOALS ➢ Increase or maintain the number of roads to be repaired ➢ Increase the repair and replacement of sidewalks and curbs ➢ Perform in-house maintenance and repairs of vehicles and equipment ➢ Paint streetlight poles on Myrtle Blvd., North Chatsworth Ave. and Madison Ave. ➢ Inspect 10%of the Town's sewer lines utilizing the camera truck ➢ Replace the valve and controls at the reservoir ➢ Replace the roof on the gazebo at Memorial Park ➢ Stabilize the road's edge at E. W. Brookside Drive SUMMARY OF REVENUES 2025 2025 2024 Adopted Revised 2025 2025 2026 %Increase DEPT Budget Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Bus Shelter Revenue B3310-2770 $31 - - - - - - Sale of Equipment/Scrap Metal DB5110 58,384 $ 1,500 $ 1,500 $ 1,682 $ 1,500 $ 1,500 - VehicleFuel/Maint-Garage DB5130 483,572 483,500 483,500 255,269 508,000 559,700 16% Snow Removal-Other Govts DB2300/2213 28,829 25,000 25,000 10,724 25,000 25,000 - Streetlighting-Insurance Reimbsmt SL2680 5,431 - - 10,738 - -Sewer Fees SS2120 724,813 773,000 773,000 295,515 773,000 773,000 - Sewer Svce-Other Govts SS2374 5,788 - - - - - - TOTAL REVENUE $ 1,306,848 $ 1,283,000 $ 1,283,000 $ 573,928 $ 1,307,500 $ 1,359,200 6% 137 Page 196 of 374 TOWN OF MAMARONECK ROAD WORK AHEAD 4. HIGHWAY DEPARTMENT John Barreto,General Foreman John Galli, Fleet Manager SUMMARY OF APPROPRIATIONS 2025 2025 Budget 2024 Adopted Revised 2025 2025 2026 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Highway Administration A5010 $ 400 $ 6,800 $ 6,800 $ 1,950 $ 6,800 $ 6,500 -4.41% Traffic Control B3310 114,805 114,625 114,625 71,441 113,448 135,395 18.12% Road Maintenance DB5110 1,874,125 2,073,867 2,037,533 1,369,476 2,034,108 2,156,588 3.99% Central Garage DB5130 1,363,584 1,443,692 1,431,994 983,859 1,409,888 1,473,073 2.04% Parks/Tree Maintenance DB5140 112,656 143,070 145,200 85,898 143,205 138,660 -3.08% Snow Removal DB5142 184,955 296,500 296,500 207,795 293,500 286,500 -3.37% Street Lighting District SL5182 173,035 181,803 181,803 136,659 186,907 196,331 7.99% Off Street Parking-Townwide A5650 6,654 12,900 12,900 5,045 8,550 10,550 -18.22% Off Street Parking-Part Town B5650 19,305 29,550 29,550 12,208 24,320 25,400 -14.04% Sewer District SS8120 147,738 316,373 316,373 98,565 306,584 333,083 5.28% Cemeteries A8810 19,930 22,600 24,070 20,625 25,000 26,600 17.70% TOTAL APPROPRIATIONS $ 4,017,187 $4,641,780 $4,597,348 $ 2,993,521 $ 4,552,310 $ 4,788,680 3.16% PERFORMANCE MEASURES 2021 2022 2023 2024 2025 2026 Item Actual Actual Actual Actual Estimate Estimate 1 Highway work orders completed 380 371 375 375 375 375 2 Signs replaced 145 151 226 245 300 300 3 Catch basins replaced/repaired 75 52 50 47 60 100 4 Catch basins cleaned 450 480 446 507 500 500 5 Sewer lines inspected 1% 14% 10% 10% 6 Streetlights replaced/repaired 82 100 54 301 302 300 7 Vehicles and equipment serviced 565 575 575 575 575 575 138 Page 197 of 374 TOWN OF MAMARONECK ROAD WORK AHEAD 4. HIGHWAY DEPARTMENT John Barreto,General Foreman John Galli, Fleet Manager 2026 FULL-TIME POSITION SUMMARY 2024 2025 2026 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP/STEP Budget Positions Positions Positions B 3310 100957001 Maint Mech-Sign&Mark CSEA III/8 $ 48,920 0.60 0.60 0.60 Subtotal B3310 $ 48,920 0.60 0.60 0.60 DB 5110 400420001 General Foreman MGMT $ 131,674 0.93 0.93 0.93 DB 5110 410422001 Labor Foreman MGMT 93,538 0.80 0.80 0.80 DB 5110 100650001 Sewer Maint Foreman CSEA IV/8 42,699 0.50 0.50 0.50 DB 5110 100425001 Laborer CSEA I/5-6 68,032 1.00 1.00 1.00 DB 5110 100425002 Laborer CSEA I/8 75,507 1.00 1.00 1.00 DB 5110 100425003 Laborer CSEA I/6 68,593 1.00 1.00 1.00 DB 5110 100423001 Skilled Laborer CSEA II/8 39,261 0.50 0.50 0.50 DB 5110 100423002 Skilled Laborer CSEA II/8 39,261 0.50 0.50 0.50 DB 5110 100427001 MED I CSEA II/8 78,522 1.00 1.00 1.00 DB 5110 100427003 MED I CSEA II/8 78,522 1.00 1.00 1.00 DB 5110 100427002 MED I CSEA II/8 78,522 1.00 1.00 1.00 DB 5110 100427006 MED II CSEA III/8 81,534 1.00 1.00 1.00 DB 5110 100427007 MED II CSEA III/8 81,534 1.00 1.00 1.00 DB 5110 100427008 MED II CSEA III/8 81,534 1.00 1.00 1.00 DB 5110 100957001 Maint Mech-Sign&Mark CSEA III/8 32,613 0.40 0.40 0.40 DB 5110 100286001 Park Foreman CSEA IV/8 85,398 1.00 1.00 1.00 DB 5110 100486001 Tree Trimmer CSEA III/8 81,534 1.00 1.00 1.00 DB 5110 100486002 Tree Trimmer CSEA III/8 81,534 1.00 1.00 1.00 DB 5110 100750001 Office Assistant CSEA III/8 51,150 1.60 0.80 0.80 Out of Title 2,500 Subtotal DB5110 $ 1,373,462 17.23 16.43 16.43 DB 5130 400441001 Lead Maint Mechanic MNGMT $ 134,734 1.00 1.00 1.00 DB 5130 100481001 Auto Mechanic CSEA-IV/8 85,398 1.00 1.00 1.00 DB 5130 100481002 Auto Mechanic CSEA-IV/8 85,398 1.00 1.00 1.00 DB 5130 100481003 Auto Mechanic CSEA-IV/8 85,398 1.00 1.00 1.00 DB 5130 100481004 Auto Mechanic CSEA-IV/5 73,445 1.00 1.00 1.00 Out of Title - 5,000 - - - Subtotal DB5130 $ 469,373 r 5.00 r 5.00 r 5.00 SL 5182 400422001 Labor Foreman MNGMT 23,385 0.20 0.20 0.20 SL 5182 100423002 Skilled Laborer CSEA II/8 $ 39,261 0.50 0.50 0.50 Subtotal SL5182 $ 62,646 0.70 0.70 0.70 SS 8120 400420001 General Foreman MNGMT $ 9,911 0.07 0.07 0.07 SS 8120 100650001 Sewer Maint Foremen CSEA IV/8 42,699 0.50 0.50 0.50 SS 8120 100423001 Skilled Laborer CSEA II/8 39,261 0.50 0.50 0.50 Subtotal SS8120 $ 91,871 1.07 1.07 1.07 TOTAL FULL-TIME $ 2,046,272 24.60 23.80 23.80 139 Page 198 of 374 TOWN OF MAMARONECK ROAD WORK - AHEAD 4. HIGHWAY DEPARTMENT John Barreto,General Foreman John Galli, Fleet Manager 2026 PART-TIME POSITION SUMMARY 2024 2025 2026 Group/ 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title Step Hourly Budget Positions Positions Positions DB 5110 600425008 Seasonal Laborers-Summer PS $20.50/hr $ 18,100 2.00 2.00 2.00 DB 5110 600425008 Seasonal Laborers-Fall PS $20.50/hr $ 18,100 2.00 2.00 2.00 Subtotal DB5110-1021 36,200 4.00 4.00 4.00 DB 5130 600425009 Laborer PA $21.50/hr 16,100 3.00 2.00 1.00 DB 5130 600481005 Auto Mechanic PA $40.00/hr 30,000 - 1.00 1.00 DB 5130 600481005 Auto Mechanic PA $62.25/hr 25,000 - 1.00 Subtotal DB5130-1021 71,100 3.00 3.00 3.00 DB 5142 Laborer PA 500 - 1.00 1.00 Subtotal DB5142-1021 500 - 1.00 1.00 A 5650 600425002 Laborer-Meter Maintenance PA $31.00/hr 3,900 0.50 0.50 0.50 Subtotal A5650.1021 3,900 0.50 0.50 0.50 B 3310 600425010 Laborer-Signs PA - 1.00 1.00 - Subtotal B3310.1021 - 1.00 1.00 - B 5650 600425002 Laborer-Meter Maintenance PA $31.00/hr P 9,100 0.50 0.50 0.50 Subtotal B5650.1021 9,100 0.50 0.50 0.50 TOTALPARTTIME-HIGHWAY $ 120,800 9.00 10.00 9.00 DEPARTMENTAL TOTAL $ 2,167,072 33.60 33.80 32.80 14o Page 199 of 374 Town of Mamaroneck-NY 54652- ___4111=3 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Part Town ACTUAL GRID BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE B3310 TRAFFC CONTROL B3310 2770 BUSREV -30.97 .00 .00 .00 .00 .00 .0% TOTAL TRAFFC CONTROL -30.97 .00 .00 .00 .00 .00 .0% TOTAL Part Town -30.97 .00 .00 .00 .00 .00 .0% DB5110 ROAD MAINT DB5110 2650 SCRAPREVNU -2,883.65 -1,500.00 -1,500.00 -1,681.90 -1,500.00 -1,500.00 .0% DB5110 2665 SALE EQUP -55,500.00 .00 .00 .00 .00 .00 .0% TOTAL ROAD MAINT -58,383.65 -1,500.00 -1,500.00 -1,681.90 -1,500.00 -1,500.00 .0% DB5130 CENTRAL GARAGE DB5130 2210 VEHFUELOTH -76,508.02 -88,000.00 -88,000.00 -35,026.29 -88,000.00 -88,000.00 .0% DB5130 2211 VMAINTOTHR -40,134.28 -25,000.00 -25,000.00 -46,402.91 -60,000.00 -65,000.00 160.0% DB5130 2665 SALE EQUIP -3,570.00 -30,000.00 -30,000.00 .00 -30,000.00 -30,000.00 .0% DB5130 2801 VFUELTWNWD -70,873.34 -97,500.00 -97,500.00 -29,732.75 -70,000.00 -81,700.00 -16.2% DB5130 2808 VEHMAINTTW -292,486.69 -243,000.00 -243,000.00 -144,107.03 -260,000.00 -295,000.00 21.4% TOTAL CENTRAL GARAGE -483,572.33 -483,500.00 -483,500.00 -255,268.98 -508,000.00 -559,700.00 15.8% DB5142 SNOW REMOVAL DB5142 2213 ROAD SVCES .00 .00 .00 .00 .00 .00 .0% DB5142 2300 SNOW REMVL -28,828.62 -25,000.00 -25,000.00 -10,724.00 -25,000.00 -25,000.00 .0% TOTAL SNOW REMOVAL -28,828.62 -25,000.00 -25,000.00 -10,724.00 -25,000.00 -25,000.00 .0% TOTAL Highway -570,784.60 -510,000.00 -510,000.00 -267,674.88 -534,500.00 -586,200.00 14.9% 5L5182 STREETLIGHT 5L5182 2680 INS REC -5,431.23 .00 .00 -10,738.22 .00 .00 .0% TOTAL STREETLIGHT -5,431.23 .00 .00 -10,738.22 .00 .00 .0% TOTAL Streetlighting -5,431.23 .00 .00 -10,738.22 .00 .00 .0% SS8120 SEWER DISTRICT 558120 2120 SEWER RENT -724,813.63 -773,000.00 -773,000.00 -295,515.19 -773,000.00 -773,000.00 .0% 558120 2374 SEWER SVC- -5,787.60 .00 .00 .00 .00 .00 .0% TOTAL SEWER DISTRICT -730,601.23 -773,000.00 -773,000.00 -295,515.19 -773,000.00 -773,000.00 .0% TOTAL Sewer -730,601.23 -773,000.00 -773,000.00 -295,515.19 -773,000.00 -773,000.00 .0% GRAND TOTAL -1,306,848.03 -1,283,000.00 -1,283,000.00 -573,928.29 -1,307,500.00 -1,359,200.00 5.9% -- END OF REPORT - Generated by William Lacerenza ** 141 Page 200 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund A T e ■: : I • I : I T e P:■ T ■N T-n . 1 - . ..etCHANGE A5010 HIGHWAYADM A5010 4017 SEMINARS .00 3,000.00 3,000.00 .00 3,000.00 3,000.00 .0% A5010 4019 DUES/PUBS 400.00 800.00 800.00 500.00 800.00 500.00 -37.5% A5010 4241 BRDGE RPR .00 3,000.00 3,000.00 1,449.98 3,000.00 3,000.00 .0% TOTAL HIGHWAYADM 400.00 6,800.00 6,800.00 1,949.98 6,800.00 6,500.00 -4.4% A5650 OFFST PKNG A5650 1021 SALRY-PT 3,168.42 3,700.00 3,700.00 2,803.36 3,700.00 3,900.00 5.4% A5650 4041 METER RPRS .00 500.00 500.00 .00 500.00 500.00 .0% A5650 4042 DECALS 948.36 1,050.00 1,050.00 .00 1,050.00 1,050.00 .0% A5650 4043 SIGN SUPPS .00 1,200.00 1,200.00 862.00 .00 600.00 -50.0% A5650 4047 SNOW REMVL .00 3,000.00 3,000.00 .00 .00 1,500.00 -50.0% A5650 4144 GEN REPRS 2,537.00 3,300.00 3,300.00 1,380.00 3,300.00 3,000.00 -9.1% A5650 4271 RENT EXP .00 150.00 150.00 .00 .00 .00 -100.0% TOTAL OFFST PKNG 6,653.78 12,900.00 12,900.00 5,045.36 8,550.00 10,550.00 -18.2% A8810 CEMETERIES A8810 4002 SVCE CTS 15,070.00 17,600.00 19,070.00 18,530.00 20,000.00 20,600.00 17.0% A8810 4100 GR R&M 4,859.99 5,000.00 5,000.00 2,095.00 5,000.00 6,000.00 20.0% TOTAL CEMETERIES 19,929.99 22,600.00 24,070.00 20,625.00 25,000.00 26,600.00 17.7% TOTAL General Fund 26,983.77 42,300.00 43,770.00 27,620.34 40,350.00 43,650.00 3.2% B3310 TRAFFC CONTROL B3310 1010 SALARIES 48,920.30 48,920.00 48,920.00 38,049.33 48,920.00 48,920.00 .0% B3310 1012 CLTH ALLW 270.00 .00 270.00 270.00 270.00 270.00 .0% B3310 1015 OVERTIME 8,491.80 5,000.00 5,000.00 4,460.97 5,000.00 8,500.00 70.0% B3310 1016 LONGEVITY 630.00 705.00 705.00 .00 705.00 705.00 .0% B3310 1019 STIPEND 350.00 700.00 700.00 280.00 700.00 1,500.00 114.3% B3310 1021 SALRY-PT .00 1,000.00 1,000.00 .00 1,000.00 .00 -100.0% B3310 2102 MISC EQUIP 4,051.35 3,000.00 3,000.00 .00 3,000.00 3,200.00 6.7% B3310 2105 UNIFORMS 290.55 300.00 300.00 129.69 300.00 300.00 .0% B3310 2128 SIGNS 11,900.59 17,500.00 16,977.97 12,956.59 17,000.00 17,500.00 .0% B3310 2129 TRFFIC SIG 1,155.91 7,500.00 7,500.00 1,230.00 7,500.00 7,500.00 .0% B3310 4010 OP SPPLIES 3,570.80 7,000.00 7,000.00 3,733.14 7,000.00 7,000.00 .0% B3310 4043 SIGN sUPPs 7,046.30 9,000.00 9,000.00 3,871.03 9,000.00 9,000.00 .0% B3310 4058 R&M 3,213.77 3,000.00 3,000.00 108.99 3,000.00 3,000.00 .0% B3310 4202 STRTPAINT 24,913.39 10,000.00 10,000.00 5,099.43 8,800.00 27,000.00 170.0% B3310 4203 BUS SHELTR .00 1,000.00 1,252.03 1,252.03 1,253.00 1,000.00 .0% 142 Page 201 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Part Town A T e ■: : I • I : I T e P:■ T ■N T-n . 1 - . ..etCHANGE TOTAL TRAFFC CONTROL 114,804.76 114,625.00 114,625.00 71,441.20 113,448.00 135,395.00 18.1% B5650 OFFST PARKING 65650 1021 SALRY-PT 7,393.25 8,600.00 8,600.00 6,541.18 8,600.00 9,100.00 5.8% B5650 4003 ELECTRIC 7,704.75 9,000.00 9,000.00 5,357.94 7,770.00 8,600.00 -4.4% B5650 4041 METER RPRS 3,620.79 6,000.00 6,000.00 229.29 5,000.00 4,000.00 -33.3% B5650 4042 DECALS 482.60 1,200.00 1,200.00 .00 1,200.00 1,200.00 .0% B5650 4043 SIGN SUPPS .00 750.00 750.00 .00 750.00 500.00 -33.3% B5650 4144 GEN REPRS 103.47 4,000.00 4,000.00 79.59 1,000.00 2,000.00 -50.0% TOTAL OFFST PARKING 19,304.86 29,550.00 29,550.00 12,208.00 24,320.00 25,400.00 -14.0% TOTAL Part Town 134,109.62 144,175.00 144,175.00 83,649.20 137,768.00 160,795.00 11.5% DB5110 ROAD MAINT DB5110 1010 SALARIES 1,331,041.82 1,350,091.00 1,350,091.00 1,049,368.62 1,348,155.00 1,373,462.00 1.7% DB5110 1012 CLOTHING 7,033.50 7,304.00 7,304.00 7,033.50 7,304.00 7,035.00 -3.7% DB5110 1015 OVERTIME 86,966.37 79,500.00 79,500.00 15,870.56 79,500.00 79,500.00 .0% DB5110 1016 LONGEVITY 12,180.25 12,330.00 12,330.00 .00 12,330.00 14,581.00 18.3% DB5110 1018 SICK INCTV 1,372.00 1,400.00 1,400.00 .00 1,400.00 1,400.00 .0% DB5110 1019 STIPEND 3,900.00 1,950.00 1,950.00 .00 1,950.00 1,950.00 .0% DB5110 1021 SALRY-PT 26,060.00 35,200.00 35,200.00 18,880.00 35,200.00 36,200.00 2.8% DB5110 1030 MED BYOUT 12,000.00 4,000.00 4,000.00 4,000.00 4,000.00 4,000.00 .0% DB5110 2102 MISC EQUIP 4,404.55 6,000.00 6,000.00 2,789.60 6,000.00 6,400.00 6.7% DB5110 2105 UNIFORMS 4,955.04 4,500.00 4,500.00 1,988.58 4,500.00 4,500.00 .0% DB5110 2108 FURNITURE .00 800.00 800.00 .00 800.00 800.00 .0% DB5110 4001 TELEPHONE 13,956.00 13,960.00 13,960.00 10,467.00 13,960.00 13,960.00 .0% DB5110 4002 SERVCONTRC 649.97 .00 .00 .00 .00 .00 .0% DB5110 4003 ELECTRICTY 23,599.37 24,000.00 24,000.00 19,143.36 28,829.00 31,700.00 32.1% DB5110 4008 WATER 2,819.30 3,700.00 3,700.00 3,259.51 3,700.00 3,700.00 .0% DB5110 4010 OP SUPPLS 15,150.94 22,000.00 22,000.00 13,565.57 20,000.00 22,000.00 .0% DB5110 4017 SEMINAR 3,015.00 7,000.00 7,000.00 2,470.00 7,000.00 4,000.00 -42.9% DB5110 4050 CONTGNCY .00 96,232.00 71,532.00 .00 71,532.00 122,800.00 27.6% DB5110 4052 TAX CERTS 3,245.03 5,000.00 5,000.00 -508.35 2,000.00 5,000.00 .0% DB5110 4055 NATRL GAS 30,351.69 35,000.00 35,000.00 17,150.16 31,000.00 35,000.00 .0% DB5110 4059 LIAB INS 117,566.00 120,000.00 120,000.00 125,208.43 126,000.00 123,200.00 2.7% DB5110 4228 CTCH BASIN 1,665.22 20,000.00 20,000.00 3,864.10 15,000.00 15,000.00 -25.0% DB5110 4229 DRAINAGE 9,942.17 20,000.00 20,000.00 728.88 20,000.00 15,000.00 -25.0% DB5110 4232 PATCHING 28,230.67 33,000.00 33,000.00 16,349.00 33,000.00 30,000.00 -9.1% DB5110 4233 SIDEWALK 4,158.50 15,000.00 5,047.03 5,047.03 6,730.00 10,000.00 -33.3% DB5110 4234 CURBS 1,043.12 4,000.00 2,318.66 898.71 2,318.00 4,000.00 .0% DB5110 4235 STRT CLNG 30,208.00 43,200.00 43,200.00 39,720.00 43,200.00 43,200.00 .0% DB5110 4236 BLDG REPS 15,899.83 20,000.00 20,000.00 8,531.35 20,000.00 20,000.00 .0% 143 Page 202 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Hl.hway A T e ■: . I • I . I T e P:■ T ■N T-n . 1 - . ..etCHANGE DB5110 4240 ROAD WALLS 200.00 5,000.00 5,000.00 3,650.84 5,000.00 5,000.00 .0% DB5110 4243 OUTSIDE SV 1,550.00 3,500.00 3,500.00 .00 3,500.00 8,000.00 128.6% DB5110 4275 ORG WASTE 80,960.60 80,200.00 80,200.00 .00 80,200.00 115,200.00 43.6% TOTAL ROAD MAINT 1,874,124.94 2,073,867.00 2,037,532.69 1,369,476.45 2,034,108.00 2,156,588.00 4.0% DB5130 CENTRAL GARAGE DB5130 1010 SALARIES 487,208.62 477,402.00 477,402.00 332,190.23 432,415.00 469,373.00 -1.7% DB5130 1012 CLOTHING 2,250.00 2,250.00 2,250.00 1,800.00 2,250.00 2,250.00 .0% DB5130 1014 TOOL ALL 1,500.00 1,500.00 1,500.00 1,200.00 1,500.00 1,700.00 13.3% DB5130 1015 OVERTIME 54,779.88 55,000.00 55,000.00 10,860.22 35,000.00 55,000.00 .0% DB5130 1016 LONGEVITY 3,825.00 3,950.00 3,950.00 .00 3,950.00 3,650.00 -7.6% DB5130 1018 SICK INC .00 1,200.00 1,200.00 .00 1,200.00 1,200.00 .0% DB5130 1019 STIPEND 4,200.00 4,200.00 4,200.00 .00 4,200.00 2,800.00 -33.3% DB5130 1021 SALRY-PT 50,396.50 54,500.00 62,500.00 58,710.53 75,000.00 71,100.00 30.5% DB5130 2102 MISC EQUIP 8,297.49 17,500.00 17,500.00 17,040.25 17,500.00 17,500.00 .0% DB5130 2105 UNIFORMS 2,033.85 2,000.00 2,000.00 907.83 2,000.00 2,000.00 .0% DB5130 2108 FURNITURE 122.99 800.00 800.00 .00 800.00 800.00 .0% DB5130 4001 TELEPHONE 2,400.00 .00 .00 .00 .00 .00 .0% DB5130 4002 SVCE cTS 960.00 6,000.00 6,000.00 9,705.81 6,000.00 6,000.00 .0% DB5130 4004 GASOLINE 95,868.60 125,000.00 125,000.00 72,422.07 125,000.00 120,000.00 -4.0% DB5130 4006 DIESEL FL 96,165.16 125,000.00 125,000.00 65,385.38 125,000.00 120,000.00 -4.0% DB5130 4010 OP SUPPLS 36,596.38 30,000.00 30,000.00 24,462.80 37,000.00 30,000.00 .0% DB5130 4017 SEMINARS 733.00 9,000.00 7,618.08 .00 1,000.00 3,000.00 -66.7% DB5130 4033 EQUIP REP 14,022.37 15,000.00 16,381.92 16,381.92 16,382.00 15,000.00 .0% DB5130 4035 CONS SVCES .00 8,000.00 .00 .00 .00 .00 -100.0% DB5130 4050 CONTGNCY .00 54,390.00 42,079.60 .00 42,079.00 47,700.00 -12.3% DB5130 4063 AUTO FLUID 11,337.52 16,000.00 16,000.00 11,745.75 16,000.00 16,000.00 .0% DB5130 4237 AUTO PARTS 318,571.62 275,000.00 275,612.33 220,808.56 275,612.33 300,000.00 9.1% DB5130 4242 TIRES 54,105.04 62,000.00 62,000.00 50,995.88 62,000.00 65,000.00 4.8% DB5130 4243 OUTSIDE SV 110,238.70 90,000.00 90,000.00 88,566.79 120,000.00 118,000.00 31.1% DB5130 4244 RADIO REP 7,971.37 8,000.00 8,000.00 674.75 8,000.00 5,000.00 -37.5% TOTAL CENTRAL GARAGE 1,363,584.09 1,443,692.00 1,431,993.93 983,858.77 1,409,888.33 1,473,073.00 2.0% DB5140 PARKS/TREE MAINTENANCE DB5140 2102 MISC EQUIP 8,941.77 10,000.00 10,000.00 5,389.13 10,000.00 10,000.00 .0% DB5140 2105 UNIFORMS 2,227.55 2,400.00 2,400.00 994.29 2,400.00 2,400.00 .0% DB5140 4002 SERV CTS 23,146.00 24,610.00 26,740.00 17,870.00 22,000.00 24,000.00 -2.5% DB5140 4003 ELECTRICTY 3,162.68 4,000.00 4,000.00 2,393.49 3,781.00 4,200.00 5.0% DB5140 4005 HEAT FUEL 6,614.34 12,000.00 12,000.00 5,902.70 12,000.00 8,000.00 -33.3% DB5140 4008 WATER 4,178.01 7,500.00 7,500.00 3,377.78 7,500.00 7,500.00 .0% DB5140 4010 OP SUPPLS 13,287.55 18,000.00 18,000.00 15,663.96 22,000.00 18,000.00 .0% DB5140 4017 SEMINARS 1,810.00 2,100.00 2,100.00 229.00 2,100.00 2,100.00 .0% 144 Page 203 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Hi.hway A T e ■: . I • I . I T e P:■ T ■N T-n . l - . ..etCHANGE DB5140 4029 VEH RPRS .00 .00 .00 .00 .00 .00 .0% DB5140 4243 OUTSIDE SV 39,900.00 45,500.00 45,500.00 22,705.12 45,500.00 45,500.00 .0% DB5140 4245 EQUIP REP 1,661.26 4,000.00 4,000.00 1,586.00 4,000.00 4,000.00 .0% DB5140 4246 BLDG MAINT 926.70 4,000.00 4,000.00 1,143.56 4,000.00 4,000.00 .0% DB5140 4247 SEWER TAX 3,739.66 5,000.00 5,000.00 3,963.20 3,964.00 5,000.00 .0% DB5140 4248 EXTERMINTG 3,060.00 3,960.00 3,960.00 4,680.00 3,960.00 3,960.00 .0% TOTAL PARKS/TREE MAINTENANCE 112,655.52 143,070.00 145,200.00 85,898.23 143,205.00 138,660.00 -3.1% DB5142 SNOW REMOVAL DB5142 1015 OVERTIME 45,567.29 100,000.00 100,000.00 67,308.60 100,000.00 100,000.00 .0% DB5142 1021 SALRY-PT 360.00 500.00 500.00 .00 500.00 500.00 .0% DB5142 2102 MISc EQUIP 129.90 5,000.00 5,000.00 3,921.24 5,000.00 5,000.00 .0% DB5142 4002 SERV CTS .00 3,000.00 3,000.00 .00 .00 3,000.00 .0% DB5142 4050 CONT .00 10,000.00 10,000.00 .00 10,000.00 .00 -100.0% DB5142 4245 EQUIP REP 10,179.43 18,000.00 18,000.00 12,838.38 18,000.00 18,000.00 .0% DB5142 4250 ROCK SALT 128,717.88 160,000.00 160,000.00 123,727.27 160,000.00 160,000.00 .0% TOTAL SNOW REMOVAL 184,954.50 296,500.00 296,500.00 207,795.49 293,500.00 286,500.00 -3.4% TOTAL Highway 3,535,319.05 3,957,129.00 3,911,226.62 2,647,028.94 3,880,701.33 4,054,821.00 2.5% SL5182 STREETLIGHT 5L5182 1010 SALARIES 61,167.39 61,964.00 61,964.00 48,244.81 61,964.00 62,646.00 1.1% 5L5182 1012 CLTH ALLW 315.00 315.00 315.00 315.00 315.00 315.00 .0% 5L5182 1015 OVERTIME 679.53 1,500.00 1,500.00 557.85 1,500.00 1,500.00 .0% 5L5182 1016 LONGEVITY 210.00 235.00 235.00 .00 235.00 420.00 78.7% 5L5182 1019 STIPEND 1,500.00 750.00 750.00 .00 750.00 750.00 .0% 5L5182 2105 UNIFORMS 193.70 200.00 200.00 86.46 200.00 200.00 .0% 5L5182 2132 LIGHT FIX 28,008.66 31,000.00 31,000.00 31,568.51 31,000.00 31,000.00 .0% SL5182 4003 ELECTRIC 60,695.68 59,700.00 59,700.00 42,161.45 71,304.00 78,500.00 31.5% 5L5182 4010 OP SPPLIES 2,279.77 6,000.00 6,000.00 2,862.55 .00 .00 .0% 5L5182 4029 VEH RPRS 9,156.95 6,000.00 6,000.00 2,190.33 6,000.00 6,000.00 .0% 5L5182 4050 CONT .00 2,839.00 2,839.00 .00 2,839.00 3,400.00 19.8% 5L5182 4052 TAX CERTS 181.34 2,000.00 2,000.00 -34.81 1,000.00 2,000.00 .0% 5L5182 4058 R&M 2,754.47 2,800.00 2,800.00 2,542.97 2,800.00 2,800.00 .0% 5L5182 4059 LIAR INS 4,916.22 5,300.00 5,300.00 5,776.51 5,800.00 5,600.00 5.7% 5L5182 4064 VEH FUEL 976.42 1,200.00 1,200.00 387.34 1,200.00 1,200.00 .0% TOTAL STREETLIGHT 173,035.13 181,803.00 181,803.00 136,658.97 186,907.00 196,331.00 8.0% TOTAL Streetlighting 173,035.13 181,803.00 181,803.00 136,658.97 186,907.00 196,331.00 8.0% 558120 SEWER DISTRICT 558120 1010 SALARIES 91,301.86 91,582.00 91,582.00 71,269.03 91,582.00 91,871.00 .3% 145 Page 204 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Sewer A T e ■: : I • I : I T e P:■ T ■N T-n . i - . ..etCHANGE ss8120 1012 CLTH ALLW 481.50 481.00 481.00 481.50 481.00 482.00 .2% ss812O 1015 OVERTIME 3,878.00 8,200.00 8,200.00 1,903.34 6,000.00 7,500.00 -8.5% ss8120 1016 LONGEVITY 1,069.75 1,070.00 1,070.00 .00 1,070.00 1,410.00 31.8% ss812O 1018 SICK INCTV 228.00 230.00 230.00 .00 230.00 230.00 .0% ss8120 1019 STIPEND 1,500.00 750.00 750.00 .00 750.00 750.00 .0% ss812O 2102 MISC EQUIP 3,712.84 5,000.00 5,000.00 1,302.75 5,000.00 5,000.00 .0% 558120 2105 UNIFORMS 484.24 440.00 440.00 216.15 440.00 440.00 .0% 558120 4003 ELECTRICTY 13,581.08 13,200.00 13,200.00 8,892.59 15,211.00 16,700.00 26.5% 55812O 4008 WATER 221.64 400.00 400.00 163.22 400.00 400.00 .0% SS812O 4010 OP SUPPS 6,280.72 10,000.00 10,000.00 2,633.36 8,000.00 10,000.00 .0% 55812O 4017 SEMINARS .00 1,500.00 1,500.00 .00 800.00 800.00 -46.7% 558120 4029 VEHICLE RP 10,805.79 2,000.00 2,000.00 86.49 2,000.00 2,000.00 .0% 55812O 4035 CONS SVCES 1,900.00 5,000.00 5,000.00 .00 5,000.00 5,000.00 .0% SS812O 4050 CONTGNCY .00 136,720.00 136,720.00 .00 136,720.00 150,800.00 10.3% 55812O 4052 TAX CERTS .00 500.00 500.00 .00 500.00 500.00 .0% SS812O 4053 TV INSP 2,000.45 2,000.00 2,000.00 8.86 2,000.00 2,000.00 .0% 558120 4059 LIABILITY 6,039.65 6,500.00 6,500.00 6,597.51 6,600.00 6,400.00 -1.5% SS812O 4064 VEH FUEL 503.58 800.00 800.00 355.34 800.00 800.00 .0% 558120 4246 BLDG MAINT .00 2,000.00 2,000.00 .00 .00 2,000.00 .0% 558120 4253 SWRCONSTRN .00 15,000.00 15,000.00 86.74 10,000.00 15,000.00 .0% 558120 4254 MANHOLES .00 10,000.00 10,000.00 5,318.50 10,000.00 10,000.00 .0% 5s812O 4283 BLLNG SVCE 3,750.00 3,000.00 3,000.00 -750.00 3,000.00 3,000.00 .0% TOTAL SEWER DISTRICT 147,739.10 316,373.00 316,373.00 98,565.38 306,584.00 333,083.00 5.3% TOTAL Sewer 147,739.10 316,373.00 316,373.00 98,565.38 306,584.00 333,083.00 5.3% GRAND TOTAL 4,017,186.67 4,641,780.00 4,597,347.62 2,993,522.83 4,552,310.33 4,788,680.00 3.2% END OF REPORT - Generated by William Lacerenza x_ 146 Page 205 of 374 TOWN OF MAMARONECK INFORMRT IOG ONY-���-- TECHNOL NA r' INFORMATION TECHNOLOGY Shyam Pandya, Information Technology Director DEPARTMENTAL MISSION The IT Department's mission is to work collaboratively with other departments and organizations to improve the quality of life in the Town. Providing public access to timely information, will achieve innovative, practical, and reliable solutions to technical problems, optimize processes through information technology leadership & professional services; and provide a secure environment offering users training and the tools necessary to achieve success in meeting their operational and service objectives. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Information Technology Department is responsible for the connectivity, security, maintenance and procurement of all Town technology equipment. In addition to the maintenance and user support, administrative functions include project planning, equipment and software procurement, consultant management, policy updates and invoice processing. 2025 Accomplishments ➢ Responded to > 2,000 Help Desk Tickets ➢ Upgraded Networking infrastructure at all locations ➢ Began Phase 4 of financial system implementation ➢ Replaced and Upgraded Domain Controllers ➢ Upgraded Cybersecurity Software ➢ Switched from .org to .gov domain on website ➢ Implemented new cybersecurity training and testing for users ➢ Upgraded Servers to newer operating system ➢ Upgraded 911 emergency service recording system with CJIS Compliant system ➢ Implemented new network management and logging system ➢ Replaced UPS systems throughout the town ➢ Added access controls to Ice Rink ➢ Provided assistance to the Sanitation Commission for various technology improvements 2026 Goals and Objectives ➢ Continue scheduled computer rotation for users ➢ GPO upgrade/AD upgradeAD upgrade ➢ Domain migration ➢ Continue with Implementation police ticketing system 147 Page 206 of 374 TOWN OF MAMARONECK INFCHNOLOORMRT IGY ON to-- TE 8= or r' INFORMATION TECHNOLOGY Shyam Pandya, Information Technology Director ➢ Continuing replacement of UPSs on network ➢ Initial response to all help desk calls within 4 hours ➢ All Information Technology expenses will be charged to the General Fund (A) and an interfund transfer for approximately 55% of those expenses that serve Town-wide functions will be transferred to the Part Town Fund (B). SUMMARY OF APPROPRIATIONS 2025 2025 Budget 2024 Adopted Revised 2025 2025 2026 Increase Dept Code Actual Budget Budget Year•to-Date Projected Budget (Decrease) Central Communications A1650 $ 20,849 $ 24,000 $ 23,942 $ 14,102 $ 24,058 $ 24,000 0% Information Technology A1680 - - _ _ _ _ 0% Central Communications B1650 131,669 $ 139,880 $ 147,647 122,030 148,720 $ 144,880 4% Information Technology B1680 1,007,476 1,206,764 1,210,714 1,083,981 1,213,762 1,261,951 5% TOTAL APPROPRIATIONS $1,159,994 $ 1,370,644 $ 1,382,303 $ 1,220,113 $ 1,386,540 $ 1,430,831 4% PERFORMANCE MEASURES Item 2022 2023 2024 2025 2026 Actual Actual Actual Actual Estimate 1. Help Desk Tickets responded to within 4 hrs 1,125 1,200 2,080 2,100 2,100 2. Software systems upgraded 7 3 4 2 3 3. Number of departments acquired 16 16 16 16 16 4. Number of offsite locations managed 8 8 8 8 8 5. Number of workstations supported 250 250 250 250 250 6. Number of users supported 300 300 300 300 300 2026 FULL-TIME POSITION SUMMARY 2024 2025 2026 GROUP 1 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Budget Positions Positions Positions B 1680 400734001 IT Director-Coord Comp Svces MNGMT $ 133,871 1.00 1.00 1.00 6 1680 100758001 Tech Support Specialist XIAI617 100,777 1.00 1.00 1.00 B 1680 100760001 Jr Network Specialist VI7 69,712 1.00 1.00 1.00 TOTAL B1680.1010 $ 304,360 3.00 3.00 3.00 FULL TIME TOTAL $ 304,360 3.00 3.00 3.00 148 Page 207 of 374 Town of Mamaroneck-NY 54652- ___4111=3 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund ACTUAL CRIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE A1650 CENTRL COM A1650 2102 MISC EQUIP .00 .00 58.36 -1,621.64 58.36 .00 .0% A1650 4001 TELEPHONE 20,849.41 24,000.00 23,941.64 15,723.22 24,000.00 24,000.00 .0% TOTAL CENTRL COM 20,849.41 24,000.00 24,000.00 14,101.58 24,058.36 24,000.00 .0% TOTAL General Fund 20,849.41 24,000.00 24,000.00 14,101.58 24,058.36 24,000.00 .0% B1650 CENTRL COMMUNICTNS B1650 4001 TELEPHONE 123,395.40 130,000.00 137,766.59 112,053.69 135,000.00 130,000.00 .0% B1650 4132 CELL PH AL 480.00 2,880.00 2,880.00 2,880.00 2,880.00 2,880.00 .0% B1650 4133 ELCT-MOB R 7,793.37 7,000.00 7,000.00 7,095.96 10,840.00 12,000.00 71.4% TOTAL CENTRL COMMUNICTNS 131,668.77 139,880.00 147,646.59 122,029.65 148,720.00 144,880.00 3.6% B1680 IT B1680 1010 SALARIES 245,004.66 294,916.00 294,916.00 228,309.00 292,416.00 304,360.00 3.2% B1680 1015 OVERTIME 1,217.63 9,948.00 9,948.00 383.48 3,000.00 3,000.00 -69.8% B1680 1016 LONGEVITY .00 .00 .00 .00 .00 675.00 .0% B1680 1018 SICK INCTV 400.00 .00 .00 .00 .00 .00 .0% B1680 2136 COMP EQUP 54,514.22 50,000.00 53,950.34 20,980.08 53,950.34 60,000.00 20.0% B1680 4001 TELEPHONE 381.84 .00 .00 .00 .00 .00 .0% B1680 4017 SEMINARS .00 3,600.00 4,595.33 4,595.33 4,595.33 3,500.00 -2.8% B1680 4018 COM MAINT 463,401.93 545,000.00 545,000.00 538,777.33 545,000.00 606,316.00 11.3% B1680 4019 DUES/PUBS .00 50.00 50.00 .00 50.00 50.00 .0% B1680 4027 COMP SPPS 9,516.89 18,200.00 18,200.00 13,178.96 18,200.00 18,200.00 .0% B1680 4035 CONS SVCES 190,947.50 209,200.00 209,200.00 229,100.00 229,200.00 219,000.00 4.7% B1680 4056 EMP TRAING 5,650.00 16,500.00 15,504.67 6,395.00 8,000.00 7,500.00 -54.5% B1680 4310 COMP SFTWR 17,220.46 20,000.00 20,000.00 15,661.38 20,000.00 .00 -100.0% B1680 4311 COPIER LSE 19,220.37 39,350.00 39,350.00 26,600.00 39,350.00 39,350.00 .0% TOTAL IT 1,007,475.50 1,206,764.00 1,210,714.34 1,083,980.56 1,213,761.67 1,261,951.00 4.6% TOTAL Part Town 1,139,144.27 1,346,644.00 1,358,360.93 1,206,010.21 1,362,481.67 1,406,831.00 4.5% GRAND TOTAL 1,159,993.68 1,370,644.00 1,382,360.93 1,220,111.79 1,386,540.03 1,430,831.00 4.4% -* END OF REPORT - Generated by William Lacerenza *- 149 Page 208 of 374 Left Intentionally Blank 150 Page 2O9 of 3-74 TOWN OF MAMARONECK JUSTICE COURT Honorable Jean Marie Brescia, Town Justice Honorable Ronald W. Meister, Town Justice Dominique Patterson, Court Clerk DEPARTMENTAL MISSION The Justice Court of the Town of Mamaroneck is an independent branch of government constitutionally and statutorily entrusted with the fair and just resolution of disputes in order to preserve the rule of law and to protect the rights and liberties guaranteed by the Constitution and laws of the United States and the State of New York. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Justice Court is the judicial branch of the Town of Mamaroneck, which adjudicates criminal cases, charges of violations of Town Ordinances, civil disputes within its jurisdiction, including summary landlord-tenant proceedings, motor vehicle and parking charges. 2025 ACCOMPLISHMENTS ➢ Complied with the new mandates issued by the New York State Legislature and the Office of Court Administration for all Town/Village Courts ➢ Updated archived documents in compliance with the Office of Court Administration's records retention schedule for Town and Village Courts. ➢ Reviewed delinquent/outstanding parking/traffic violations to reach dispositions and if appropriate collect outstanding fines. 2026 GOALS ➢ Continue to comply with the new mandates issued by the New York State Legislature and the Office of Court Administration for all Town/Village Courts. ➢ Continue to update archived documents in compliance with the Office of Court Administration's records retention schedule for Town and Village Courts. Continue to review delinquent/outstanding parking/traffic violations to reach dispositions and if appropriate collect outstanding fines. SUMMARY OF REVENUES 2025 2025 2025 Budget 2024 Adopted Revised Year-to- 2025 2026 %Increase DEPT Code Actual Budget Budget Date Projected Budget (Decrease) Fines/Fees A2610 $ 236,439 $ 250,000 $ 250,000 $ 197,999 $ 250,000 $ 250,000 0.00% TOTAL REVENUE $ 236,439 $ 250,000 $ 250,000 $ 197,999 $ 250,000 $ 250,000 0.00% 151 Page 210 of 374 TOWN OF MAMARONECK JUSTICE COURT Honorable Jean Marie Brescia, Town Justice Honorable Ronald W. Meister, Town Justice Dominique Patterson, Court Clerk SUMMARY OF APPROPRIATIONS 2025 2025 Budget 2024 Adopted Revised 2025 2025 2026 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Town Justice A1110 $ 335,246 $ 383,512 $ 383,512 $ 278,010 $ 387,206 $ 398,962 4.03% TOTAL APPROPRIATIONS $ 335,246 $ 383,512 $ 383,512 $ 278,010 $ 387,206 $ 398,962 4.03% PERFORMANCE MEASURES Item 2021 2022 2023 2024 2025 2026 Actual Actual Actuals Actual Estimate Estimate 1. NYS New mandates 5 5 7 6 5 4 2. Number of Cases Filed 3,594 4,710 4,623 4,296 4,000 4,000 3. Number of Cases Closed 3,028 3,568 3,951 3,977 3,800 3,800 2026 FULL-TIME POSITION SUMMARY 2024 2025 2026 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP/STEP Budget Positions Positions Positions A 1110 100046001 Court Clerk X1/8 $ 96,636 1.00 1.00 1.00 A 1110 100050001 Assistant Court Clerk V1/4/5 $ 59,531 1.00 1.00 1.00 TOTALA1110-1010 $ 156,167 2.00 2.00 2.00 2026 PART-TIME POSITION SUMMARY 2024 2025 2026 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUPISTEP HrlyRate Budget Positions Positions Positions A 1110 500005001 Town Justices MNGMT - $ 24,132 1.00 1.00 1.00 A 1110 500005002 Town Justices MNGMT - 24,132 1.00 1.00 1.00 A 1110 600051001 Court Attendants PA $45.25/hr 25,981 7.00 7.00 7.00 A 1110 600187001 Intermediate Clerk-Court PT $23.75/hr 14,250 1.00 1.00 1.00 A 1110 600046001 PT Court Clerk PA - - 1.00 - - TOTAL A1110.1021 $ 88,495 11.00 10.00 10.00 DEPARTMENT TOTAL $ 244,662 13.00 12.00 12.00 152 Page 211 of 374 Town of Mamaroneck-NY 54652- ___41111=111 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund ACTUAL °RIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE A1110 JUSTICE CT A1110 2610 FINES & FO -236,439.00 -250,000.00 -250,000.00 -197,999.00 -250,000.00 -250,000.00 .0% TOTAL JUSTICE CT -236,439.00 -250,000.00 -250,000.00 -197,999.00 -250,000.00 -250,000.00 .0% TOTAL General Fund -236,439.00 -250,000.00 -250,000.00 -197,999.00 -250,000.00 -250,000.00 .0% GRAND TOTAL -236,439.00 -250,000.00 -250,000.00 -197,999.00 -250,000.00 -250,000.00 .0% -- END OF REPORT - Generated by William Lacerenza 153 Page 212 of 374 •. munis° Town of Mamaroneck-NY 54652- • atyler erp solution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 COUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT eneral Fund ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Tentative Bud•-tCHANGE A1110 JUSTICE CT A1110 1010 SALARIES 96,332.24 150,460.00 150,460.00 117,589.59 151,506.00 156,167.00 2.3% A1110 1015 OVERTIME 11,798.40 19,000.00 19,000.00 13,112.14 19,000.00 19,000.00 .0% A1110 1018 SICK INCTV .00 400.00 400.00 .00 400.00 400.00 .0% A1110 1021 SALRY-PT 130,947.37 96,152.00 96,152.00 69,011.01 91,000.00 88,495.00 -5.6% A1110 1030 MED BYOUT .00 .00 .00 .00 5,000.00 5,000.00 .0% A1110 4009 OFFICE SUP 428.56 500.00 500.00 .00 500.00 500.00 .0% A1110 4017 SEMINARS 3,159.27 5,000.00 5,000.00 1,837.51 5,000.00 5,000.00 .0% A1110 4019 DUES/PUBS 520.00 600.00 600.00 600.00 600.00 700.00 16.7% A1110 4030 PRINT/STAT 582.17 600.00 600.00 -455.17 600.00 600.00 .0% A1110 4040 LAW BOOKS 7,372.44 6,700.00 6,700.00 7,383.89 7,500.00 8,000.00 19.4% A1110 4102 COURTSTEN 21,806.55 24,000.00 24,000.00 14,505.00 20,000.00 29,000.00 20.8% A1110 4105 JUROR .00 100.00 100.00 .00 100.00 100.00 .0% A1110 4138 PKNG VL CO 15,463.50 20,000.00 20,000.00 17,253.00 23,000.00 23,000.00 15.0% A1110 4291 NYSPORTION 46,836.00 60,000.00 60,000.00 37,173.00 63,000.00 63,000.00 5.0% TOTAL JUSTICE CT 335,246.50 383,512.00 383,512.00 278,009.97 387,206.00 398,962.00 4.0% TOTAL General Fund 335,246.50 383,512.00 383,512.00 278,009.97 387,206.00 398,962.00 4.0% GRAND TOTAL 335,246.50 383,512.00 383,512.00 278,009.97 387,206.00 398,962.00 4.0% ** END OF REPORT - Generated by William Lacerenza ** 154 Page 213 of 374 TOWN OF MAMARONECK to = n i, POLICE DEPARTMENT Paul Creazzo, Police Chief DEPARTMENTAL MISSION To work in partnership with the Town Board, in their capacity as Police Commissioners, the Town Administrator and community members to ensure that all people enjoy a high quality of life without fear of crime. To work towards solving problems and provide the most responsive, highest quality, fair and impartial police service. To proactively prevent crime, maintain order, and apprehend offenders without discrimination and in a manner consistent with the law. Policing in Town of Mamaroneck shall be conducted in a bias free manner and in accordance with state statutes. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The department's primary function is to provide uninterrupted police services 24 hours a day, 365 days a year. This is accomplished through a cooperative effort between the Patrol, Detective,and Administrative Divisions. The Patrol division is focused on random patrol for the purpose of prevention. When an emergency does occur,the Patrol Division responds immediately to stabilize the situation and then begins the investigative process. The Detective Division primarily centers on expanding preliminary patrol investigations into thorough criminal investigations that ultimately lead to arrests of offenders. The Detective Division accomplishes their duties by locating and collecting evidence and witnesses to facilitate a successful prosecution by the District Attorney's Office. The Administrative Division serves as a repository for all department records, ensures adherence to department policy and accepted police practices as well as providing resources to the Patrol and Detective Divisions while maintaining budgetary discipline. 2025 Accomplishments ➢ The department continued to provide uninterrupted service to the residents of the town. ➢ The department has continued its training efforts both individually and departmentally. Some of the many topics included: Active Shooter training, Procedural Justice, Defensive tactics and Supervision/Leadership training. ➢ The department community engagement efforts continue. Our car seat installation program has been popular, members of the Department have participated in numerous community events throughout the year. ➢ The department is in the midst of establishing a virtual reality training system. The program was fully funded with a technology grant from the New York State Division of Criminal Justice Services. ➢ The Department successfully replaced all in-car mobile radios with multi-band radios which facilitate better communications with all agencies in the County in the event of a major incident. ➢ The Department deployed rifle rated ballistic shields in patrol vehicles to further enhance officer safety in the event of an active shooter response. 155 Page 214 of 374 TOWN OF MAMARONECK tceR POLICE DEPARTMENT Paul Creazzo, Police Chief 2026 Goals and Objectives ➢ Provide conspicuous, twenty-four hours a day, seven days a week, patrol of the town. ➢ Respond immediately to calls for service. Review and investigate all crimes and make arrests as appropriate. ➢ Maintain New York State Accreditation standards. ➢ Explore options for upgrading the records management system in the Department in conjunction with available grant funding. ➢ Continue to provide the best possible training, which will reflect positively on the department's professionalism and allow members of the department to maintain a level of proficiency with their equipment,tactics, and practices necessary to provide the community with high quality service. SUMMARY OF REVENUES 2025 2025 2025 Budget 2024 Adopted Revised Year-to- 2025 2026 %Increase DEPT Code Actual Budget Budget Date Projected Budget (Decrease) Police Fees B1520 $ 118 $ 300 $ 300 $ 90 $ 300 $ 300 0% Special Duty B1529 1,081,156 320,000 320,000 133,266 320,000 500,000 56% Rink Security Reimbursement B2800 24,033 24,000 24,000 - 24,000 24,000 0% Bulletproof Vests-UD DO1 Grant B4305 7,725 12,800 12,800 - 12,800 3,800 -70% TOTAL REVENUE $ 1,113,032 $ 357,100 $ 357,100 $ 133,356 $ 357,100 $ 528,100 48% SUMMARY OF APPROPRIATIONS 2025 2025 Budget 2024 Adopted Revised 2025 2025 2026 °%Increase DEPT Code Actual Budget Budget Year•to-Date Projected Budget (Decrease) Police B3120 $ 7,370,331 $ 7,019,026 $ 7,036,209 $ 5,367,625 $ 7,152,604 $ 7,150,447 1,87°% TOTAL APPROPRIATIONS $ 7,370,331 $ 7,019,026 $ 7,036,209 $ 5,367,625 $ 7,152,604 $ 7,150,447 1.87°% 156 Page 215 of 374 TOWN OF MAMARONECK t_ POLICE DEPARTMENT Paul Creazzo, Police Chief PERFORMANCE MEASURES Item 2021 2022 2023 2024 2025 2026 Actual Actual Actual Actual Estimate Estimate 1. Calls 9829 11,130 10,279 10,185 10,500 11,000 2. Criminal Cases 290 240 242 198 175 200 3.Auto accidents 208 195 204 205 175 200 4. Medical service calls 597 627 687 627 625 650 2026 FULL-TIME POSITION SUMMARY 2024 2025 2026 GROUP I Annual 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Salary Budget Positions Positions Positions B 3120 400130001 Police Chief NNGMr $ 225,455 S 225,455 1 1 1 B 3120 400131001 Police Captain IuNGMr 203,282 203,282 1 1 1 B 3120 200132001-3 Lieutenants Lieutenant 164,349 493,047 3 3 3 B 3120 200133001-6 Sergeant Sergeant 146,372 878,232 6 6 6 B 3120 200134001-4 Detective Detective 137,945 618,722 4 4 4 B 3120 200135001 1st Grade Patrolman-Spanish Speaking Patrolman 127,286 127,285 1 1 1 B 3120 200134005-22 1st Grade Patrolman Patrolman 127,286 2,400,801 18 20 19 B 3120 200134018 1st Grade Patrolman Patrolman Gr 3 92,338 - - 1 B 3120 200134015/22 In-Grade Patrolman Patrolman Gr 2 156,342 4 2 2 B 3120 410750007 Office Assistant IvNGMr 79,373 79,373 1 1 1 B TOTAL FULL TIME B3120-1010 $ 5,274,877 39 39 39 2025 PART-TIME POSITION SUMMARY 2024 2025 2026 GROUP/ 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Hrly Rates Budget Positions Positions Positions B 3120 600142001-2 Parking Enforce me nt Office r PT $25.5O/hr $ 33,000 2 2 2 B 3120 TOTAL B312O-1020 $ 33,000 2 2 2 B 3120 600141001-11 School Crossing Guards PT $60/day 12 11 11 $ 155,000 B 3120 , 600141014 School Crossing Guards PTA $60/day 7 8 8 TOTAL B312O-1021 $ 155,000 19 19 19 TOTAL PART TIME $ 188,000 21 21 21 B DEPARTMENT TOTAL $ 5,462,877 60 60 60 157 Page 216 of 374 Left Intentionally Blank 158 Page 217 of 374 Town of Mamaroneck-NY 54652- ___4111=3 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Part Town ACTUAL GRIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE B3120 POLICE B3120 1520 POLICE FEE -118.50 -300.00 -300.00 -90.00 -300.00 -300.00 .0% B3120 1529 SPLDUTYREV -1,081,156.00 -320,000.00 -320,000.00 -133,265.50 -320,000.00 -500,000.00 56.3% B3120 2800 RINK SECTY -24,032.50 -24,000.00 -24,000.00 .00 -24,000.00 -24,000.00 .0% 83120 4305 BP VESTS -7,725.00 -12,800.00 -12,800.00 .00 -12,800.00 -3,800.00 -70.3% TOTAL POLICE -1,113,032.00 -357,100.00 -357,100.00 -133,355.50 -357,100.00 -528,100.00 47.9% TOTAL Part Town -1,113,032.00 -357,100.00 -357,100.00 -133,355.50 -357,100.00 -528,100.00 47.9% GRAND TOTAL -1,113,032.00 -357,100.00 -357,100.00 -133,355.50 -357,100.00 -528,100.00 47.9% _a END OF REPORT - Generated by William Lacerenza t_ 159 Page 218 of 374 illitalliMO Town of Mamaroneck-NY 54652- __ Iiiiifiall NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Part Town A T e ■[ : I • I : I T e Pt, T ■N T-n . l - . ..etCHANGE B3120 POLICE B3120 1010 SALARIES 5,233,742.63 5,358,016.00 5,358,016.00 4,016,550.00 4,953,000.00 5,274,877.00 -1.6% B3120 1012 CLTH ALLW 11,200.00 11,200.00 12,800.00 12,800.00 12,800.00 13,600.00 21.4% B3120 1013 SHOE ALLOW 6,650.00 6,650.00 6,650.00 6,475.00 6,650.00 6,800.00 2.3% B3120 1015 OVERTIME 1,051,087.78 675,000.00 675,000.00 744,684.59 1,200,000.00 723,000.00 7.1% B3120 1016 LONGEVITY 72,000.00 76,000.00 76,000.00 .00 76,000.00 88,900.00 17.0% B3120 1017 HOLIDAY 263,292.58 275,000.00 275,000.00 129,253.70 275,000.00 275,000.00 .0% B3120 1018 SICK INCTV 15,910.00 20,000.00 20,000.00 .00 20,000.00 20,000.00 .0% B3120 1020 sALRY-PEO 29,374.50 33,000.00 33,000.00 24,910.00 33,000.00 33,000.00 .0% B3120 1021 SALRY-PT 155,192.00 155,000.00 155,000.00 103,464.50 155,000.00 155,000.00 .0% B3120 1029 OT-SP DUTY 328,488.18 200,000.00 200,000.00 190,149.87 200,000.00 330,000.00 65.0% B3120 1030 MED BYOUT 17,000.00 17,000.00 17,000.00 9,000.00 17,000.00 26,000.00 52.9% B3120 2105 UNIFORMS 20,848.62 25,000.00 25,000.00 17,439.20 25,000.00 26,000.00 4.0% B3120 2108 FURNITURE 224.97 3,500.00 6,637.69 2,474.00 6,637.69 3,500.00 .0% B3120 2121 UNFRMS-SG 3,163.30 3,500.00 3,500.00 844.49 3,500.00 3,500.00 .0% B3120 2122 RADIOS .00 2,300.00 2,300.00 244.80 2,300.00 2,300.00 .0% B3120 2123 POLICEEQUP 7,889.83 6,150.00 6,150.00 6,108.00 6,150.00 6,150.00 .0% B3120 2124 DET EQUIP 1,490.30 1,700.00 1,700.00 .00 1,700.00 1,700.00 .0% B3120 2125 GUN EQUP 15,906.73 6,000.00 20,077.27 20,037.75 20,023.00 21,000.00 250.0% B3120 2126 PHOTO EQUP 1,915.86 2,000.00 2,000.00 .00 2,000.00 2,000.00 .0% B3120 2127 BP VESTS 21,879.44 22,000.00 22,000.00 16,267.04 22,000.00 8,000.00 -63.6% B3120 4002 SVCE cTS 6,454.50 8,300.00 8,300.00 5,676.50 8,300.00 8,300.00 .0% B3120 4009 OFFICE SUP 1,630.35 1,700.00 1,700.00 505.27 1,700.00 1,700.00 .0% B3120 4010 OP SPPLIES 14,616.21 18,500.00 19,009.02 14,011.97 19,009.02 19,500.00 5.4% B3120 4017 SEMINARS 6,064.06 9,000.00 9,000.00 5,001.12 9,000.00 9,000.00 .0% B3120 4019 DUES/PUBS 1,645.00 2,270.00 2,270.00 1,645.00 2,270.00 2,030.00 -10.6% B3120 4030 PRINTG 147.75 640.00 640.00 .00 640.00 640.00 .0% B3120 4031 PHOTO SUPP 483.80 500.00 500.00 483.72 500.00 500.00 .0% B3120 4034 MISC. EXP .00 500.00 500.00 .00 500.00 .00 -100.0% B3120 4035 CONS SVCES 18,985.50 22,000.00 22,000.00 21,292.69 21,500.00 21,500.00 -2.3% B3120 4039 HEALTH&WEL 13,268.87 23,000.00 23,000.00 1,636.00 18,000.00 19,400.00 -15.7% B3120 4040 LAW BOOKS 1,739.41 1,800.00 1,800.00 1,224.80 1,800.00 1,300.00 -27.8% B3120 4057 UNFM MAINT 7,536.50 9,500.00 9,500.00 6,120.73 9,500.00 9,500.00 .0% B3120 4186 PROF DEV 7,356.00 12,000.00 8,934.00 6,499.58 10,900.00 12,000.00 .0% B3120 4188 RADIO MAIN 1,688.26 4,000.00 4,000.00 1,515.45 4,000.00 1,000.00 -75.0% B3120 4189 INVESTGTN 711.97 1,000.00 1,210.08 .00 1,210.08 1,200.00 20.0% B3120 4191 PRSNR MEAL 257.70 450.00 450.00 96.85 450.00 250.00 -44.4% B3120 4193 PERSDAMGES .00 150.00 150.00 .00 150.00 300.00 100.0% B3120 4195 AMMUNITION 26,738.12 .00 1,214.48 .00 1,214.48 20,000.00 .0% B3120 4198 PLCE MATR .00 500.00 .00 .00 .00 .00 -100.0% B3120 4199 TOWIMPND .00 200.00 200.00 .00 200.00 .00 -100.0% B3120 4245 EQUIPRPS 3,750.60 4,000.00 4,000.00 1,212.10 4,000.00 2,000.00 -50.0% TOTAL POLICE 7,370,331.32 7,019,026.00 7,036,208.54 5,367,624.72 7,152,604.27 7,150,447.00 1.9% TOTAL Part Town 7,370,331.32 7,019,026.00 7,036,208.54 5,367,624.72 7,152,604.27 7,150,447.00 1.9% GRAND TOTAL 7,370,331.32 7,019,026.00 7,036,208.54 5,367,624.72 7,152,604.27 7,150,447.00 1.9% _a END OF REPORT - Generated by William Lacerenza x_ 160 Page 219 of 374 TOWN OF MAMARONECK e RECREATION DEPARTMENT Jill Fisher, Superintendent of Recreation DEPARTMENTAL MISSION The mission of the Recreation Department is to improve the quality of life for all residents by providing a wide variety of leisure and cultural activity, special events,facilities and services to encourage health, fitness, relaxation, enjoyment, cultural enrichment and learning as well as providing opportunities for community involvement. We strive to enrich and improve the well-being and quality of life for present and future generations through sound planning, development, maintenance, preservation and the development of quality leisure services and facilities. OPERATING ENVIRONMENT/WORKLOAD INDICATORS Memorial Park: Local Park that allows for various active and passive use of the park, playgrounds and tennis/pickleball courts and for planned recreational activities such as outdoor movies, summer concerts, tennis lessons, playgrounds and organized youth activities. Host site of the Annual 5k Run/ Bunny Hop and Food Truck Festival. Hommocks Park Ice Rink: Enclosed public ice-skating facility that offers public ice-skating sessions, ice skating lessons,youth hockey programs, ice rentals to many local hockey teams and special events. Host to the Hommocks summer day camp and other recreational activities hosted in the rink's community room. Hommocks Pool: Operation of a year-round indoor pool and summer outdoor swimming pool complex. Provide learn to swim classes, public swim times, fitness programs, municipal camp use, and summer swim team. General Recreation:Administration of the Town's Recreation Department and the operation of the Carpino-Steffens (Hommocks) Fields. Youth Programs: High quality recreation/leisure activities offered at affordable rates for youth residents. Adult Programs: High quality recreation/leisure activities offered at affordable rates for adult residents. Senior Center/Programs: The Town of Mamaroneck Senior Center offers an engaging selection of social, educational and recreational programs to meet the needs of our aging population. Members can choose to participate in various exercise classes, group games, educational programs, and/or monthly special events. The center offers curb to curb transportation services for residents aged 60 and older living in the Town of Mamaroneck and Villages of Larchmont and Mamaroneck. These services include grocery shopping, transportation to and from the senior center and medical appointments. The center is also a nutrition site serving hot meals on weekdays to seniors at the center and delivering Meals on Wheels to homebound seniors who are frail, recovering from an illness or accident, and those unable to prepare food on their own. Southeast Consortium/COOP Day Camp: Annual funding provided to nonprofit agencies for recreational programs for children and adults with special needs and Co-op Summer Enrichment for at-risk students in the Mamaroneck School District. The Town does not administer these programs. 161 Page 220 of 374 TOWN OF MAMARONECK e RECREATION DEPARTMENT Jill Fisher, Superintendent of Recreation 2026 ACCOMPLISHMENTS Memorial Park 1. Provided outdoor programming events including four summer concerts, 3 movie nights, the Spring 5K and Lil' Bunny Run and Fall Food Truck Festival. 2. Had the largest enrollment yet for the 5k and Lil' Bunny Run. 3. Painted the tunnel bays and added a pickleball warmup area. 4. Patched and repaired court surface areas. 5. Hired a consultant firm to evaluate the shade for the playground area. Ice Rink 1. Increased off-peak rentals revenue using CatchCorner software. 2. Repainted the ice surface. 3. Increased enrollment in Skating School programs. 4. Successfully hosted holiday tree lighting event. 5. Added additional security cameras and keyless access points. 6. Offered indoor pickleball courts on the sports court during the summer. 7. Increased the number of birthday party rentals. 8. Planned a celebration for the 50th Anniversary of the Hommocks Park Ice Rink. 9. Increased special events held at the rink. 10. Added additional skating school programs and shows for both youth and adults. 11. In cooperation with the NY Rangers and Benjamin Moore,the rink and lobby have been repainted. Pool 1. Reinstated the Summer Team Diving program. 2. Increased summer Swim Club enrollment. 3. Offered a variety of aquatic programs over the summer. 4. Hosted a summer pool party with over 475 attendees. 5. Resumed aquatic programs and recreation swimming after a lengthy closure. 6. Conducted a Pool Survey. Youth Programs 1. Added new programs during the year. 2. Had increased enrollments in many of our youth programs. 3. Successfully operated two day camp programs. 4. Provided a Teen Travel Camp for 164 teens which is the largest ever. 162 Page 221 of 374 TOWN OF MAMARONECK RECREATION DEPARTMENT Jill Fisher, Superintendent of Recreation Adult Programs 1. Increased the number of adult fitness programs offered. Senior Center/Programs 1. Provided a broad range of group and individual activities and services that respond to the needs and interests of older adults in the community. 2. Diversified monthly program calendar with addition of new programs: Indoor Chair Volleyball, New Member Social, Mindful terrarium building, Did You Know?, Writing Your Story Workshop New Monthly Art Program: Card Making, Pressed floral crafting, Diamond Painting,Jewelry making for women's shelters. 3. Added more Informative lectures: Building Safe& Healthy Home Environment, Consumer Protection, Fire Safety & Smoke Alarm Installation By Red Cross, Citizen Emergency Preparedness Seminar By National Guard, Navigating Life's, Transitions 4. Added New Trips:White Plains Performing Arts Center, Bush Holley House, Malcolm Pray Achievement Center, Sound Bound NYC Boat Trip, New restaurants for Lunch Outings 5. Passed Federal Transportation Audit 6. Retained and gained volunteers for the Meals on Wheels delivery services 7. Continued to be a focal point in the community that is a source of information, community education, advocacy, and opportunities for older adults. 8. Enhanced the quality of life of local seniors through recreational and nutritional services. 9. Home Delivery Meal (HDM)fulfilled 100%of its meal deliveries with several dedicated community volunteers without any service disruptions. 10. Delivered 3,979 meals to 23 Frail, homebound seniors as July 2025 11. Received 100%senior satisfaction survey with Home Delivery& Congregate program 12. Created new collaborative programs with local groups,associations and institutions with the prime purpose of assisting to help identity those in need and provide information about the services provide. 13. Began renovations of front porch,stair hallway and yellow room area while continuing to provide senior services. 2026 GOALS Memorial Park 1. Host more Town-wide group events held at the park. 2. Continue to increase the sales of permits and use of the courts. 3. Resurface the tennis courts. 4. Make provisions to provide additional shade. 163 Page 222 of 374 TOWN OF MAMARONECK RECREATION DEPARTMENT Jill Fisher, Superintendent of Recreation Ice Rink 1. Installation of new rubber flooring for lobby and office areas. 2. Repair the floor in the skate rental room. 3. Replace entryway awning. 4. Increase usage of the community room with programs and private rentals. 5. Increase rental of the sports court in the summer months. 6. Host a Skating Competition. 7. Continue to grow Skating School Recital participation. 8. Replace coin operated personal lockers. 9. Increase enrollment in all programs and attendance. Pool 1. Increase pool membership and program enrollment. 2. Expand and improve the outdoor pool complex and aquatic features. 3. Offer a new year-round diving program. Youth Programs 1. Continue to increase participation numbers in all youth programs. 2. Provide new program offerings. 3. Increase enrollment numbers in the day camps. Senior Center/Programs 1. Collaborate with Mamaroneck High school to create an intergenerational club that meets with seniors on a monthly basis. 2. Continue to add new programs to diversify monthly recreation calendar. 3. Continue to increase membership and participation in senior center programs. 4. Continue to add new trip outings. 5. Increase participation in the Congregate and Home Delivery Meal program. 6. Enhance the quality of life of local seniors through recreational and nutritional services. General Recreation 1. Renovate the Hommocks Fields. 164 Page 223 of 374 TOWN OF MAMARONECK gi 0.1K, RECREATION DEPARTMENT Jill Fisher,Superintendent of Recreation SUMMARY OF REVENUES 2025 2025 2024 Adopted Revised 2025 2025 2026 Increase DEPT Budget Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Senior Programs Revenue A6772 $ 120,751 $ 108,806 $ 108,806 $ 38,269 $ 107,962 $ 119,092 9.45% Hommocks Fields A7020 $ 41,385 $ 58,000 $ 58,000 $ - $ 58,000 $ 64,000 10.34% Pool A7180 345,451 465,000 465,000 346,071 390,000 442,000 -4.95% Ice Rink A7265 1,496,198 1,453,425 1,464,651 883,949 1,462,306 1,545,017 6.30% Youth Programs A7310 849,359 845,000 845,000 918,561 925,000 945,000 11.83% Adult Recreation A7620 157,438 135,000 135,000 167,712 150,000 160,000 18.52% Memorial Park B7140 51,004 46,000 46,000 49,803 50,000 52,000 13.04% TOTAL REVENUE $ 3,061,586 $3,111,231 $3,122,457 $2,404,365 $3,143,268 $ 3,327,109 6.94% SUMMARY OF APPROPRIATIONS 2025 2025 Budget 2024 Adopted Revised 2025 2025 2026 Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Senior Programs&Services A6772 472,967 $ 498,794 $ 501,794 $ 336,990 $ 486,651 $ 507,001 1.65% General Recreation A7020 516,040 634,295 634,295 453,647 587,199 628,282 -0.95% Pool A7180 777,295 867,789 867,789 284,532 741,901 868,339 0.06% Ice Rink A7265 952,008 1,135,174 1,155,937 725,045 1,191,860 1,159,864 2.17% Youth Programs A7310 712,579 771,420 771,420 701,540 793,875 835,230 8.27% Adult Rec A7620 132,151 102,700 102,700 80,951 102,700 121,700 18.50% Playgrounds&Rec B7140 82,249 89,350 89,350 65,565 92,120 97,000 8.56% Recreation Programs-Emelin/COOP B7310 21,000 21,000 21,000 1,000 21,000 21,000 0.00% TOTAL APPROPRIATIONS $ 3,666,289 $ 4,120,522 $ 4,144,285 $ 2,649,270 $ 4,017,306 $ 4,238,416 2.86% 165 Page 224 of 374 TOWN OF MAMARONECK iiii tCli..., RECREATION DEPARTMENT Jill Fisher,Superintendent of Recreation PERFORMANCE MEASURES 2021 2022 2023 2024 2025 2026 Item Actual Actual Actual Actual Estimate Estimate 1 Pool attendance 19,249 19,235 21,575 22,047 13,500 21,500 2 Ice rink public session attendance 13,600 27,334 26,500 33,773 30,500 32,000 3 Pool permits issued 0 750 759 663 600 700 4 Summer camp enrollment 402 305 363 440 488 500 5 Tennis permits issued 174 233 247 252 230 240 6 Nutrition site meals served 683 1,281 2,534 2,695 2,708 2,700 7 Meals on wheels served 7,700 5,072 5,057 6,541 6,800 6,600 8 One-way trips 2,789 6,066 4,070 5,514 5,840 5,600 9 Senior Center Memberships 237 289 336 371 403 400 10 Medical Visits 349 431 465 480 2026 FULL-TIME POSITION SUMMARY 2024 2025 2026 2026 Budgeted Budgeted Budgeted Fund DEPT Position# POSITION TITLE Group/Grade Budget Positions Positions Positions A 6772 100283001 Sr Recreation Leader-Sr Citizens IX/6/7 82,122 1.00 1.00 1.00 A 6772 100269002 Recreation Assistant-Sr Citizens Iv/8 67,302 1.00 1.00 1.00 A 6772 100269003 Recreation Assistant-Sr Citizens Iv/8 67,302 1.00 1.00 1.00 SUBTOTAL A6772 $ 216,726 3.00 3.00 3.00 A 7020 400260001 Superintendent Recreation MNGMT $ 174,280 1.00 1.00 1.00 A 7020 410261001 Assistant Superintendent Recreation MNGMT 113,455 1.00 1.00 1.00 A 7020 100185001 Sr Office Assistant-Recreation vii/6 63,254 1.00 1.00 1.00 A 7020 100267001 Sr.Recreation Leader IX/8 82,122 1.00 1.00 1.00 A 7020 100470001 Maintenance Worker-Repair vII/8 75,771 0.67 1.00 1.00 SUBTOTAL A7020 $ 508,882 4.67 5.00 5.00 A 7180 100265001 Recreation Supervisor XA/8 90,414 1.00 1.00 1.00 SUBTOTAL A7180 $ 90,414 1.00 1.00 1.00 A 7265 410461001 Maintenance Mechanic-Ice Rink MNGMT 120,721 1.00 1.00 1.00 A 7265 101038001 Maintenance Worker-Ice Rink X/8 87,666 1.00 1.00 1.00 A 7265 100470001 Maintenance Worker-Repair vii/8 - 0.33 - - A 7265 100269001 Recreation Assistant-Ice Rink IV/8 67,302 1.00 1.00 1.00 SUBTOTAL A7265 $ 275,689 3.33 3.00 3.00 RECREATION TOTAL GL 1010 $ 1,091,711 12.00 12.00 12.00 166 Page 225 of 374 TOWN OF MAMARONECK e iiii _ RECREATION DEPARTMENT Jill Fisher, Superintendent of Recreation 2026 PART-TIME POSITION SUMMARY 2024 2025 2026 Group/ 2026 Budgeted Budgeted Budgeted Fund Fund DEPT Position# POSITION TITLE Grade Hrly Rate Budget Positions Positions Positions A 6772 Sr Center 600204001-2 Bus Drivers PT $21-25/hr $ 17,150 2.00 2.00 2.00 600204003 Bus Drivers PA $21-25/hr $ 65,250 3.00 3.00 4.00 600268010 Recreation Leader-PT PT - - - - - 600268011 Recreation Leader-Senior Center PA $21-22/hr 12,900 1.00 1.00 1.00 SubtotalA6772.1021 $ 95,300 6.00 6.00 7.00 A 7020 General Rec 600270009 Recreation Attendant-PA PA $25-30/hr 5,000 1.00 1.00 1.00 SubtotalA7020.1021 $ 5,000 1.00 1.00 1.00 B 7140 Playgrnds 600270002 Recreation Attendant-Mem Park PA $16-18.50/hr 35,800 5.00 6.00 6.00 600425006 Park Maintenance Aide-Laborer PT $15-22/hr 500 1.00 1.00 1.00 600141013,14 Crossing Guards-Mem Park PA $22/hr 1,200 1.00 1.00 5.00 Subtotal B7140-1021 37,500 7.00 8.00 12.00 A 7180 Pool 600265001 Pool Manager-Recreation Supervisor PA $18-31/hr 000 7.00 9.00 9.00 600265003 Pool Manager/CPO-Recreation Supervisor PA $28-32/hr 4.00 5.00 5.00 600296001 Lifeguards PA $15-25/hr 174,000 51.00 54.00 54.00 600268009 Lifeguard Instructor PA $30-$32/hr 2,900 1.00 1.00 2.00 600270003 Recreation Attendant-Key Attendant PS $13-20/hr 21,000 6.00 6.00 6.00 600446002 Custodian(Summer)-Caretaker PS $17-23/hr 12,000 4.00 4.00 4.00 600268001 Pool Instructors-RecLeaders PA $18-70/hr 17,000 20.00 21.00 21.00 SubtotalA7180.1021 $ 274,900 93.00 100.00 101.00 A 7180 Pool 600268002 Recreation Leader-Swim Coach-Dolphins PA $25-32/hr 6,000 5.00 6.00 6.00 600268007 Recreation Leader-Summer Swim Coaches PA $35-85/hr 19,500 4.00 4.00 4.00 Subtotal A7180-1022 $ 25,500 9.00 10.00 10.00 A 7265 IceRlnk 600720001 Cashiers PA $17-26.50/hr 45,000 3.00 4.00 4.00 600265002 Assistant Manager-Ice Rink-Recreation Supervisor PA $20-27/hr 78,000 6.00 6.00 6.00 600424002 Rink Custodian(Summer)-MaintenanceLabor PA $15-20/hr 4,000 2.00 2.00 2.00 600270005 Skateguards-Recreation Attendant PA $12.50-19.50/hr 74,000 12.00 12.00 14.00 Subtotal A7265-1021 $ 201,000 23.00 24.00 26.00 600265008 Skate Director-Recreation Supervisor PA $40/hr 27,000 1.00 1.00 1.00 600265009 Assistant Skate Director PA $30/hr - - 2.00 - 600268003 Figure Skating Instructor-Re c Leader PA $28-44/hr 36,000 28.00 30.00 35.00 SubtotalA7265.1024 $ 63,000 29.00 33.00 36.00 600268004 Hockey Instructor/Coaches-Rec Leader PA $20-57.50/hr 33,000 10.00 10.00 10.00 SubtotalA7265.1025 $ 33,000 10.00 10.00 10.00 1 s' Page 226 of 374 TOWN OF MAMARONECK 46 Ili RECREATION DEPARTMENT Jill Fisher,Superintendent of Recreation 2026 PART-TIME POSITION SUMMARY 2024 2025 2026 Group/ 2026 Budgeted Budgeted Budgeted Fund Dept Dept Position# Title Grade Hrly Rate Budget Positions Positions Positions A 7310 Youth 600268012 Music Programs-Rec Leader PA $100/hr $ 15,000 1.00 1.00 1.00 600270007 Youth Programs Sr Ctr-Recreation Attendant PA $20-26/hr 3,500 1.00 1.00 1.00 600270006 Misc Programs-Recreation Attendant PA $9-30/hr 3,200 3.00 3.00 3.00 600265004 Director&Asst.Director-HMX Camp PS $35-66/hr 22,000 2.00 2.00 2.00 600268005 Unit Leader-HMX Camp PS $18-28/hr 25,000 3.00 6.00 5.00 600269001 Counselors-HMX Camp PS $15-21/hr 174,850 43.00 48.00 50.00 600296002 Lifeguards-Hmx Camp PS $20-$25 21,500 - 6.00 5.00 600266001 Recreation Specialists-HMX Camp PS $18-31/hr 13,000 2.00 2.00 3.00 600446001 Custodian-HMX Camp PS $17-19/hr 3,800 1.00 1.00 1.00 600187008 Secretary-HMX Camp PS $18-22/hr 4,350 1.00 1.00 1.00 600268008 Recreation Leader-HMX Camp breakfast PS $20-27/hr 1,500 3.00 3.00 3.00 600424001 Maint Laborers-Floor Change Over-HMX Camp PA $15-$25/hr 2,400 4.00 6.00 6.00 600266005 EMT Specialist-Hmx PS $18-30.50/hr 6,000 1.00 1.00 1.00 600265006 Director -Rockingstone PS $40-53/hr 8,100 1.00 1.00 1.00 600268006 Unit Leader-Rockingstone PS $22-$30 4,000 1.00 1.00 1.00 600269002 Counselors-Rockingstone PS $15-22/hr 23,400 10.00 15.00 10.00 600266002 Recreation Specialist-Rockingstone PS $16-$22/hr 6,300 2.00 2.00 2.00 600266003 EMT Specialist-Rockingstone PS $28-25/hr 3,500 1.00 1.00 1.00 600265007 Teen Travel Camp-Rec Supervisors PS 1.00 1.00 2.00 $18-40.5/hr 50,500 600269004 Teen Travel Camp-Rec Assistant PS 5.00 6.00 12.00 Subtotal A7310-1021 $ 391,900 86.00 108.00 111.00 A 7620 Adult Rec 600268010 Recreation Leaders-Volleyabll/Fitness PA $45-70/hr 11,700 7.00 7.00 7.00 Subtotal A7620-1021 $ 11,700 7.00 7.00 7.00 TOTAL PART TIME-RECREATION $ 1,138,800 271.00 307.00 321.00 DEPARTMENT TOTAL $ 2,230,511 283.00 319.00 330.00 168 Page 227 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund A T e ■: : I • I : I T e P:■ T ■N T-n . 1 - . ..etCHANGE A6772 SENIOR PROGRAMS A6772 2705 GIFTS .00 -4,500.00 -4,500.00 -2,945.00 -600.00 -11,006.00 144.6% A6772 2775 CONTWIN -1,549.00 -1,300.00 -1,300.00 -701.00 -1,300.00 -800.00 -38.5% A6772 2776 CONTMOW -1,577.00 -2,000.00 -2,000.00 -2,687.00 -2,000.00 -2,000.00 .0% A6772 2777 CONTTRANS -1,997.00 -1,600.00 -1,600.00 -1,324.00 -1,600.00 -1,800.00 12.5% A6772 2778 CONTCONG -9,181.30 -6,000.00 -6,000.00 -6,126.00 -6,000.00 -8,500.00 41.7% A6772 2779 CONTDUES -15,948.00 -15,000.00 -15,000.00 -18,193.00 -18,000.00 -18,000.00 20.0% A6772 2780 CONTSTRANS -1,398.00 -1,000.00 -1,000.00 -1,274.00 -1,000.00 -1,200.00 20.0% A6772 3770 AAA TRANSP -2,456.00 -2,400.00 -2,400.00 -2,456.00 -2,456.00 -2,456.00 2.3% A6772 3988 ST AID-WIN -9,875.35 -7,194.00 -7,194.00 2,954.72 -7,194.00 -4,618.00 -35.8% A6772 4770 III-B TRAN -9,903.29 -8,172.00 -8,172.00 -221.10 -8,172.00 -8,172.00 .0% A6772 4771 III-Cl CON -17,837.30 -17,608.00 -17,608.00 -5,296.93 -17,608.00 -17,608.00 .0% A6772 4772 III-C2 MEA -49,029.12 -42,032.00 -42,032.00 .04 -42,032.00 -42,932.00 2.1% TOTAL SENIOR PROGRAMS -120,751.36 -108,806.00 -108,806.00 -38,269.27 -107,962.00 -119,092.00 9.5% A7020 GENERAL REC A7020 2010 HMXREIMB -41,385.07 -58,000.00 -58,000.00 .00 -58,000.00 -64,000.00 10.3% TOTAL GENERAL REC -41,385.07 -58,000.00 -58,000.00 .00 -58,000.00 -64,000.00 10.3% A7180 POOL A7180 2025 POOLPERMIT -260,062.00 -340,000.00 -340,000.00 -286,094.62 -340,000.00 -310,000.00 -8.8% A7180 2026 POOL PRGRM -49,726.13 -75,000.00 -75,000.00 -30,260.00 -25,000.00 -82,000.00 9.3% A7180 2070 SWIM CLUB -35,662.50 -50,000.00 -50,000.00 -29,716.00 -25,000.00 -50,000.00 .0% TOTAL POOL -345,450.63 -465,000.00 -465,000.00 -346,070.62 -390,000.00 -442,000.00 -4.9% A7265 ICE RINK A7265 2013 RINK-CONC -32,700.00 -33,000.00 -33,000.00 -36,587.00 -33,000.00 -34,092.00 3.3% A7265 2014 ICEROOMRNT -3,281.00 -2,500.00 -2,500.00 -1,650.00 -2,500.00 -3,000.00 20.0% A7265 2015 ICESOLARRF -27,924.54 -27,925.00 -27,925.00 .00 -27,925.00 -27,925.00 .0% A7265 2065 RINKGENADM -482,343.24 -450,000.00 -450,000.00 -259,566.02 -450,000.00 -475,000.00 5.6% A7265 2066 ICE RENTAL -506,069.89 -555,000.00 -555,000.00 -314,992.10 -555,000.00 -580,000.00 4.5% A7265 2067 HOCKEY PRG -175,957.75 -165,000.00 -165,000.00 -100,062.57 -165,000.00 -175,000.00 6.1% A7265 2068 SKATESCHL -256,442.00 -220,000.00 -220,000.00 -162,210.00 -220,000.00 -250,000.00 13.6% A7265 2705 GIFTS -11,479.68 .00 -11,226.15 -8,881.15 -8,881.15 .00 .0% TOTAL ICE RINK -1,496,198.10 -1,453,425.00 -1,464,651.15 -883,948.84 -1,462,306.15 -1,545,017.00 6.3% A7310 YOUTH PRGM A7310 2002 REC-YOUTH -849,358.76 -845,000.00 -845,000.00 -918,561.19 -925,000.00 -945,000.00 11.8% 169 Page 228 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund A T e ■: : I • I : I T e P . T IN T-n . l - . ..etCHANGE TOTAL YOUTH PRGM -849,358.76 -845,000.00 -845,000.00 -918,561.19 -925,000.00 -945,000.00 11.8% A7620 ADULT REC A7620 2001 REC ADULT -157,437.95 -135,000.00 -135,000.00 -167,712.12 -150,000.00 -160,000.00 18.5% TOTAL ADULT REC -157,437.95 -135,000.00 -135,000.00 -167,712.12 -150,000.00 -160,000.00 18.5% TOTAL General Fund -3,010,581.87 -3,065,231.00 -3,076,457.15 -2,354,562.04 -3,093,268.15 -3,275,109.00 6.8% B7140 MEMORIAL PARK B7140 2001 REC FEES -51,004.00 -46,000.00 -46,000.00 -49,803.07 -50,000.00 -52,000.00 13.0% TOTAL MEMORIAL PARK -51,004.00 -46,000.00 -46,000.00 -49,803.07 -50,000.00 -52,000.00 13.0% TOTAL Part Town -51,004.00 -46,000.00 -46,000.00 -49,803.07 -50,000.00 -52,000.00 13.0% GRAND TOTAL -3,061,585.87 -3,111,231.00 -3,122,457.15 -2,404,365.11 -3,143,268.15 -3,327,109.00 6.9% _' END OF REPORT - Generated by William Lacerenza x_ 170 Page 229 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund A T e ■: : I • I : I T e P:■ T ■N T-n . 1 - . ..etCHANGE A6772 SENIOR PROGRAMS A6772 1010 SALARIES 224,560.51 220,584.00 220,584.00 163,764.62 209,621.00 216,726.00 -1.7% A6772 1015 OVERTIME .00 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% A6772 1016 LONGEVITY 925.00 .00 .00 .00 .00 675.00 .0% A6772 1018 SICK INCTV .00 400.00 400.00 .00 400.00 400.00 .0% A6772 1021 SALRY-PT 83,400.02 96,000.00 96,000.00 59,677.82 96,000.00 95,300.00 -.7% A6772 1030 MED BYOUT .00 .00 .00 .00 .00 5,000.00 .0% A6772 2102 MIsc EQUIP 1,055.13 4,000.00 4,000.00 640.00 2,000.00 4,000.00 .0% A6772 2104 BLDNG EQUP .00 4,000.00 4,000.00 .00 2,000.00 4,000.00 .0% A6772 4002 SVCE cTs 6,540.49 8,110.00 8,110.00 6,658.60 8,110.00 7,400.00 -8.8% A6772 4003 ELECTRIC 9,882.45 13,000.00 13,000.00 8,527.82 12,819.00 14,100.00 8.5% A6772 4005 HTING FL 9,973.50 15,000.00 15,000.00 6,742.35 15,000.00 12,000.00 -20.0% A6772 4008 WATER/SWR 1,962.96 2,000.00 2,000.00 1,407.22 2,000.00 2,000.00 .0% A6772 4011 B&G sPPs 2,440.11 4,500.00 4,500.00 2,258.32 4,500.00 4,500.00 .0% A6772 4012 B&G R&M 15,537.79 14,000.00 15,499.20 7,462.36 15,500.00 11,000.00 -21.4% A6772 4029 VEH RPRS .00 .00 1,500.80 1,500.80 1,500.80 5,000.00 .0% A6772 4037 PROG INST 20,900.40 16,000.00 16,000.00 10,864.80 16,000.00 16,500.00 3.1% A6772 4048 oP EXPNSEs 10,092.52 12,000.00 12,000.00 7,860.50 12,000.00 12,000.00 .0% A6772 4055 NATRL GAs 1,424.78 1,500.00 1,500.00 1,154.54 1,500.00 2,000.00 33.3% A6772 4060 MLs oN WHL 52,491.73 54,000.00 54,000.00 38,895.10 54,000.00 60,000.00 11.1% A6772 4061 coNG MEALS 22,686.61 21,000.00 21,000.00 14,474.57 21,000.00 22,500.00 7.1% A6772 4062 WIN (SNAP) 4,280.16 5,200.00 5,200.00 3,132.00 5,200.00 5,200.00 .0% A6772 4064 VEH FUEL 4,813.17 6,500.00 6,500.00 1,968.69 6,500.00 5,700.00 -12.3% TOTAL SENIOR PROGRAMS 472,967.33 498,794.00 501,794.00 336,990.11 486,650.80 507,001.00 1.6% A7O2O GENERAL REC A7O2O 1010 SALARIES 422,034.90 505,705.00 505,705.00 362,255.38 473,009.00 508,882.00 .6% A7O2O 1012 CLTH ALLW 301.50 450.00 450.00 301.50 450.00 450.00 .0% A7O2O 1015 OVERTIME 2,060.81 7,500.00 7,500.00 2,685.28 7,500.00 4,500.00 -40.0% A7O2O 1016 LONGEVITY 2,650.00 2,650.00 2,650.00 .00 2,650.00 3,800.00 43.4% A7O2O 1018 SICK INCTV 400.00 400.00 400.00 .00 400.00 400.00 .0% A7O2O 1019 STIPEND 630.00 840.00 840.00 630.00 840.00 .00 -100.0% A7O2O 1021 SALRY-PT 22,856.99 10,000.00 10,000.00 .00 .00 5,000.00 -50.0% A7O2O 2102 MIsc EQUIP 5,045.23 6,900.00 6,900.00 1,221.00 2,500.00 2,500.00 -63.8% A7O2O 4008 WATER/SWR 32,076.29 33,000.00 33,000.00 28,159.47 33,000.00 33,000.00 .0% A7O2O 4009 OFFICE SUP 82.72 600.00 600.00 90.26 600.00 500.00 -16.7% A7O2O 4010 oP sPPLIEs 215.50 550.00 550.00 89.38 550.00 550.00 .0% A7O2O 4017 SEMINARS 531.14 3,500.00 3,500.00 905.00 3,500.00 3,500.00 .0% A7O2O 4019 DUES/PUBS 1,240.00 1,800.00 1,800.00 1,305.00 1,800.00 1,800.00 .0% A7O2O 4030 PRINTG 69.50 .00 .00 .00 .00 .00 .0% A7O2O 4100 Gil R&M 25,844.97 60,000.00 60,000.00 56,004.60 60,000.00 63,000.00 5.0% 171 Page 230 of 374 illitalliMO Town of Mamaroneck-NY 54652- __ Iiiiifiall NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund A T e ■: : I • I : I T e P:■ T ■N T-n . 1 - . ..etCHANGE A7020 4301 RBPLYMT .00 400.00 400.00 .00 400.00 400.00 .0% TOTAL GENERAL REC 516,039.55 634,295.00 634,295.00 453,646.87 587,199.00 628,282.00 -.9% A7180 POOL A7180 1010 SALARIES 90,413.96 90,414.00 90,414.00 70,322.06 90,414.00 90,414.00 .0% A7180 1012 CLTH ALLW 275.00 275.00 275.00 275.00 275.00 275.00 .0% A7180 1016 LONGEVITY 925.00 1,050.00 1,050.00 .00 1,050.00 1,050.00 .0% A7180 1021 SALRY-PT 250,280.56 273,900.00 273,900.00 138,361.46 150,000.00 274,900.00 .4% A7180 1022 SALRY-SWM 15,319.60 25,500.00 25,500.00 17,269.50 25,500.00 25,500.00 .0% A7180 2102 MISC EQUIP -1,000.00 3,000.00 3,000.00 .00 3,000.00 6,000.00 100.0% A7180 4003 ELECTRIC 6,890.63 9,000.00 9,000.00 5,329.47 7,012.00 7,700.00 -14.4% A7180 4008 WATER/SWR 16,697.24 30,000.00 30,000.00 14,606.51 30,000.00 25,000.00 -16.7% A7180 4010 OP SPPLIES 10,046.65 11,500.00 11,500.00 3,782.67 11,500.00 11,500.00 .0% A7180 4037 FROG INST 5,887.00 7,000.00 7,000.00 935.00 7,000.00 7,000.00 .0% A7180 4045 ID SUPPS 1,000.00 1,000.00 1,000.00 .00 1,000.00 500.00 -50.0% A7180 4100 GR R&M 9,004.70 20,000.00 20,000.00 6,707.83 20,000.00 15,000.00 -25.0% A7180 4158 POOL MAINT 368,487.01 390,000.00 390,000.00 23,497.37 390,000.00 398,000.00 2.1% A7180 4160 LIFGD UNFM 1,923.70 2,200.00 2,200.00 2,134.83 2,200.00 2,500.00 13.6% A7180 4161 SWIM MEETS 950.00 950.00 950.00 950.00 950.00 1,000.00 5.3% A7180 4162 MAM SWM CL 193.52 2,000.00 2,000.00 360.45 2,000.00 2,000.00 .0% TOTAL POOL 777,294.57 867,789.00 867,789.00 284,532.15 741,901.00 868,339.00 .1% A7265 ICE RINK A7265 1010 SALARIES 290,088.88 272,174.00 272,174.00 212,617.86 273,106.00 275,689.00 1.3% A7265 1012 CLTH ALLW 598.50 900.00 900.00 598.50 900.00 900.00 .0% A7265 1015 OVERTIME 1,034.87 2,500.00 2,500.00 1,553.43 2,500.00 2,500.00 .0% A7265 1016 LONGEVITY .00 .00 .00 .00 .00 675.00 .0% A7265 1018 SICK INCTV 400.00 400.00 400.00 .00 400.00 400.00 .0% A7265 1021 SALRY-PT 155,755.32 195,000.00 195,000.00 107,094.16 195,000.00 201,000.00 3.1% A7265 1024 SALRY-FIGR 55,888.00 55,000.00 55,000.00 31,506.39 55,000.00 63,000.00 14.5% A7265 1025 SALRY-HCKY 23,763.00 32,500.00 32,500.00 13,492.25 32,500.00 33,000.00 1.5% A7265 1030 MED BYOUT 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 .0% A7265 2102 MISC EQUIP 1,095.00 2,000.00 2,000.00 .00 2,000.00 2,000.00 .0% A7265 2104 BLDNG EQUP 507.36 .00 .00 .00 .00 .00 .0% A7265 2109 SKATES 6,008.00 6,000.00 6,000.00 5,878.00 6,000.00 6,500.00 8.3% A7265 2137 ZAMBNIPART 3,484.10 7,500.00 7,500.00 6,000.50 7,500.00 7,500.00 .0% A7265 4002 SVCE CTS 55,498.72 93,000.00 102,536.68 59,683.97 102,536.68 85,000.00 -8.6% A7265 4003 ELECTRIC 164,686.60 160,000.00 160,000.00 140,316.34 215,217.00 237,000.00 48.1% A7265 4008 WATER/SWR 35,047.53 37,000.00 37,000.00 18,228.33 37,000.00 37,000.00 .0% A7265 4010 OP SPPLIES 16,425.37 38,000.00 38,000.00 14,017.32 38,000.00 28,000.00 -26.3% A7265 4017 SEMINARS .00 1,200.00 1,200.00 319.88 1,200.00 1,200.00 .0% A7265 4036 FROG OP SP 19,076.80 24,000.00 35,226.15 19,517.66 24,000.00 30,000.00 25.0% 172 Page 231 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund A T e ■: : I • I : I T e P:■ T ■N T-n . 1 - . ..etCHANGE A7265 4055 NATRL GAs 41,140.85 56,000.00 56,000.00 27,619.95 47,000.00 50,000.00 -10.7% A7265 4163 EQUP RPRs 43,276.78 120,000.00 120,000.00 40,620.28 120,000.00 60,000.00 -50.0% A7265 4164 PUBLICITY 1,919.83 3,000.00 3,000.00 1,360.00 3,000.00 3,000.00 .0% A7265 4276 RINK sECTY 31,312.50 24,000.00 24,000.00 19,620.00 24,000.00 30,500.00 27.1% TOTAL ICE RINK 952,008.01 1,135,174.00 1,155,936.83 725,044.82 1,191,859.68 1,159,864.00 2.2% A7310 YOUTH PROM A7310 1021 sALRY-PT 332,145.75 377,000.00 377,000.00 347,395.21 355,000.00 391,900.00 4.0% A7310 2102 MIsc EQUIP 2,975.03 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% A7310 4036 PROG OP SP 17,406.88 18,500.00 18,500.00 14,797.47 18,500.00 18,500.00 .0% A7310 4037 PROG INST 230,818.00 235,000.00 235,000.00 161,813.50 235,000.00 225,000.00 -4.3% A7310 4167 sP EVENTS 17,286.05 18,000.00 18,000.00 13,792.40 18,000.00 18,000.00 .0% A7310 4169 TEEN EscPE 83,155.40 91,000.00 91,000.00 135,053.69 135,454.96 150,500.00 65.4% A7310 4172 sE CONSORT 26,685.75 27,420.00 27,420.00 27,352.92 27,420.00 27,830.00 1.5% A7310 4173 OTHER SERV 2,106.28 3,500.00 3,500.00 1,334.43 3,500.00 2,500.00 -28.6% TOTAL YOUTH PROM 712,579.14 771,420.00 771,420.00 701,539.62 793,874.96 835,230.00 8.3% A7620 ADULT REC A7620 1021 sALRY-PT 10,260.00 11,700.00 11,700.00 7,080.00 11,700.00 11,700.00 .0% A7620 4036 PROG oP sP 257.89 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% A7620 4037 PROG INST 121,632.90 90,000.00 90,000.00 73,870.87 90,000.00 109,000.00 21.1% TOTAL ADULT REc 132,150.79 102,700.00 102,700.00 80,950.87 102,700.00 121,700.00 18.5% TOTAL General Fund 3,563,039.39 4,010,172.00 4,033,934.83 2,582,704.44 3,904,185.44 4,120,416.00 2.7% B7140 MEMORIAL PARK 67140 1021 sALRY-PT 36,835.99 36,000.00 36,000.00 29,831.99 36,000.00 37,500.00 4.2% B7140 2102 MISC EQUIP 2,975.03 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% B7140 4002 sVCE cTs 17,851.95 19,000.00 19,000.00 11,294.61 19,000.00 21,000.00 10.5% B7140 4003 ELECTRIC 8,211.80 7,500.00 7,500.00 6,505.47 10,270.00 12,000.00 60.0% B7140 4008 WATER/SWR 8,872.04 7,000.00 7,000.00 3,005.70 7,000.00 7,000.00 .0% B7140 4010 OP sPPLIEs 5,741.07 8,200.00 8,200.00 7,386.19 8,200.00 8,500.00 3.7% B7140 4012 B&G R&M 395.32 1,500.00 1,500.00 822.18 1,500.00 1,500.00 .0% B7140 4033 EQU R&M 99.41 750.00 750.00 18.68 750.00 300.00 -60.0% B7140 4044 TENNIS cT 774.63 8,000.00 8,000.00 6,699.87 8,000.00 8,000.00 .0% B7140 4045 ID SUPPS 492.00 400.00 400.00 .00 400.00 200.00 -50.0% TOTAL MEMORIAL PARK 82,249.24 89,350.00 89,350.00 65,564.69 92,120.00 97,000.00 8.6% B7310 YOUTH PROM B7310 4171 COOP CAMP 20,000.00 20,000.00 20,000.00 .00 20,000.00 20,000.00 .0% 173 Page 232 of 374 ••••••• Town of Mamaroneck-NY 54652- m u n i s • a tyler Pm solution NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Part Town ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION Tentative BUdgetCHANGE B7310 4208 EMELIN TH 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 .0% TOTAL YOUTH PROM 21,000.00 21,000.00 21,000.00 1,000.00 21,000.00 21,000.00 .0% TOTAL Part Town 103,249.24 110,350.00 110,350.00 66,564.69 113,120.00 118,000.00 6.9% GRAND TOTAL 3,666,288.63 4,120,522.00 4,144,284.83 2,649,269.13 4,017,305.44 4,238,416.00 2.9% •- END OF REPORT - Generated by William Lacerenza =• 174 Page 233 of 374 TOWN OF MAMARONECK TOWN ADMINISTRATOR Meredith S. Robson,Town Administrator DEPARTMENTAL MISSION The mission of the Town Administrator's Office is to provide professional management and ensure the efficient operation of all municipal services. The office is responsible for organizational oversight, strategic planning, and fiscal accountability. Through these efforts, the office advances effective governance, operational excellence, and the long-term interests of the community. OPERATING ENVIRONMENT/WORKLOAD INDICATORS Appointed by the Town Board, the Town Administrator is the Chief Administrative Officer responsible for daily operations and is the Town's designated Emergency Manager and Budget Officer. The Town Administrator is responsible for implementing Town Board policies, preparing and administering the annual budget, overseeing human resources and workforce development, administering the Town's insurance program, and promoting collaboration and fiscal responsibility across twenty one departments. DEPARTMENTAL CHANGE Starting in 2026, the Human Resources budget—formerly reported separately—will be consolidated into the Town Administrator's budget. This change aligns with the existing reporting structure, as the Human Resources function already is part of the Town Administrator's office. 2025 ACCOMPLISHMENTS ➢ Supported the Town Board with the adoption of the 2024 Comprehensive Plan and commenced work on an Implementation Plan. ➢ Continued negotiations between the Police Benevolent Association and the Civil Service Employees Association 1000 AFSCME,AFL-CIO for their collective bargaining agreements which expired on December 31, 2024. ➢ Worked with Town Comptroller and Special Counsel on ongoing cable franchise negotiations. ➢ Supported the newly formed Budget Committee by providing education, analysis and guidance to help develop future budget recommendations. ➢ Coordinated work of staff on capital projects and improvements. ➢ Managed various matters of litigation with applicable attorneys. ➢ Assisted with development of grant applications and provided oversight on awarded grants. ➢ Restructured Human Resources function under Administration to improve efficiencies and streamline administrative processes. ➢ Began revision of leases for various Town properties and offices. ➢ Implemented new ZenCity software to increase opportunities for public engagement. 175 Page 234 of 374 TOWN OF MAMARONECK keils TOWN ADMINISTRATOR Meredith S. Robson,Town Administrator 2026 GOALS ➢ Finalize all collective bargaining agreements which expired on December 31, 2024, if not completed in 2025. ➢ Lead succession planning by replacing key retiring staff to ensure smooth leadership transitions. ➢ Support Budget Committee in their second year to obtain new ideas and strategies for 2027 budget development. ➢ Continue to pursue grant opportunities to offset the cost of Town capital projects. ➢ Begin to digitize all administrative office files. ➢ Develop greater use of Zencity and other public communication outreach. SUMMARY OF REVENUES 2025 2025 2025 BUDGET 2024 Adopted Adjusted Year-to- 2025 2026 %Increase DEPT CODE Actual Budget Budget Date Projected Budget (Decrease) Reimb-OtherGovt-Stipends A221.2210 $ 2,400 $ 2,400 $ 2,400 $ 2,400 $ 2,400 $ 7,400 -208% Food Waste State Grant A1270.3910 4,146 - - - - - 0% Human Resources A1430 5,000 5,000 5,000 5,000 5,000 - -100% TOTAL REVENUE $ 11,546 $ 7,400 $ 7,400 $ 7,400 $ 7,400 $ 7,400 0% SUMMARY OF APPROPRIATIONS 2025 2025 Budget 2024 Adopted Adjusted 2025 2025 2026 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Town Adminsitrator A1221 $ 519,959 $ 630,651 $ 662,463 $ 480,968 $ 627,395 $ 818,599 30% Human Resources A1430 180,871 199,301 199,459 171,630 191,359 - -100% Public Safety B3010 8,890 13,500 13,500 10,182 10,237 10,800 -20% Sustainability B8095 1,216 8,000 8,000 558 3,200 1,825 -77% TOTAL APPROPRIATIONS $ 710,936 $ 851,452 $ 883,422 $ 663,338 $ 832,191 $ 831,224 -2% 176 Page 235 of 374 TOWN OF MAMARONECK s TOWN ADMINISTRATOR Meredith S. Robson,Town Administrator PERFORMANCE MEASURES 2021 2022 2023 2024 2025 2026 Item Actual Actual Actual Actual Estimate Estimate Grants Secured 0 1 3 5 6 5 Employees hired full-time 8 9 11 5 8 5 Training programs offered 4 4 5 4 4 4 Workers' Compensation claims 13 19 20 25 18 20 New York State Disability claims 7 12 7 9 8 6 Liability Claims 21 23 23 16 19 22 Canvassed Civil Service lists 3 9 6 11 7 6 Phone calls and walk-ins 7,500 6,000 5,500 5,500 5,500 5,500 NYS Deferred Comp. Info Sessions 2 2 2 2 2 2 Covid 19 Paid Sick Leave Claims 60 62 13 9 3 0 2026 FULL-TIME POSITION SUMMARY 2024 2025 2026 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP I STEP Budget Positions Positions Positions A 1221 400008001 Town Administrator MNGMT S 242,263 1.00 1.00 1.00 A 1221 400018001 Assistant Town Administrator MNGMT 166,000 1.00 1.00 1.00 A 1221 410009001 Assistant to the Town Administrator MNGMT 89,712 1.00 1.00 1.00 A 1221 410172001 Administrative Aide MNGMT 80,628 1.00 1.00 1.00 A 1221 410022001 Secretary to Town Administrator MNGMT 67,631 1.00 1.00 1.00 TOTAL A1221.1010 $ 646,234 5.00 5.00 5.00 2026 PART-TIME POSITION SUMMARY 2024 2025 2026 Hrly 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP!STEP Rates Budget Positions Positions Positions A 1221 600187004 Intermediate Account Clerk PA $39,25/hr $ 5,000 1 1 1 TOTAL PART TIME A1221•1021 $ 5,000 1 1 1 DEPARTMENTAL TOTAL $ 651,234 6 6 6 177 Page 236 of 374 Left Intentionally Blank 178 Page 237 of 3-74 Town of Mamaroneck-NY 54652- ___4111=3 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund ACTUAL CRIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE A1221 TOWN ADMIN A1221 2210 OTHR GOVT -2,400.00 -2,400.00 -2,400.00 -2,400.00 -2,400.00 -7,400.00 208.3% TOTAL TOWN ADMIN -2,400.00 -2,400.00 -2,400.00 -2,400.00 -2,400.00 -7,400.00 208.3% A1270 FOOD SCRAP A1270 3910 ST GRFDWST -4,145.66 .00 .00 .00 .00 .00 .0% TOTAL FOOD SCRAP -4,145.66 .00 .00 .00 .00 .00 .0% A1430 HUMAN RESOURCES A1430 2210 OTHR GOVT -5,000.00 -5,000.00 -5,000.00 -5,000.00 -5,000.00 .00 -100.0% TOTAL HUMAN RESOURCES -5,000.00 -5,000.00 -5,000.00 -5,000.00 -5,000.00 .00 -100.0% TOTAL General Fund -11,545.66 -7,400.00 -7,400.00 -7,400.00 -7,400.00 -7,400.00 .0% GRAND TOTAL -11,545.66 -7,400.00 -7,400.00 -7,400.00 -7,400.00 -7,400.00 .0% ** END OF REPORT - Generated by William Lacerenza -' 179 Page 238 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund A T e ■: : I • I : I T e P:■ T ■N T-n . 1 - . ..etCHANGE A1221 TOWN ADMIN A1221 1010 SALARIES 401,887.87 466,246.00 466,246.00 362,636.58 466,246.00 646,234.00 38.6% A1221 1015 OVERTIME .00 1,500.00 1,500.00 .00 .00 1,250.00 -16.7% A1221 1018 SICK INCTV 800.00 800.00 800.00 .00 800.00 1,200.00 50.0% A1221 1019 STIPEND 910.00 840.00 840.00 560.00 840.00 .00 -100.0% A1221 1021 SALRY-PT 7,812.80 15,000.00 15,000.00 .00 5,000.00 5,000.00 -66.7% A1221 1030 MED BYOUT 4,000.00 .00 .00 .00 .00 .00 .0% A1221 4009 OFFICE SUP 75.91 1,950.00 1,950.00 103.20 1,950.00 300.00 -84.6% A1221 4017 SEMINARS 6,258.91 12,180.00 12,180.00 2,922.11 12,180.00 14,000.00 14.9% A1221 4019 DUES/PUBS 3,558.20 4,135.00 4,135.00 4,500.00 4,135.00 4,600.00 11.2% A1221 4021 PBLC NOTCE 1,013.95 .00 1,244.10 1,244.10 1,244.10 1,500.00 .0% A1221 4035 CONS SVCES 93,641.71 128,000.00 158,567.50 109,002.50 135,000.00 129,515.00 1.2% A1221 4056 EMP TRAING .00 .00 .00 .00 .00 1,500.00 .0% A1221 4270 OUTSIDE SV .00 .00 .00 .00 .00 6,000.00 .0% A1221 4298 COUNTY FEE .00 .00 .00 .00 .00 500.00 .0% A1221 4337 EMP EVAL .00 .00 .00 .00 .00 7,000.00 .0% TOTAL TOWN ADMIN 519,959.35 630,651.00 662,462.60 480,968.49 627,395.10 818,599.00 29.8% A1430 HUMAN RESOURCES A1430 1010 SALARIES 156,699.92 167,401.00 167,401.00 160,805.15 167,401.00 .00 -100.0% A1430 1011 AUTO ALL 4,800.12 4,800.00 4,800.00 .00 .00 .00 -100.0% A1430 1016 LONGEVITY 925.00 1,050.00 1,050.00 925.00 1,050.00 .00 -100.0% A1430 1018 SICK INCTV .00 400.00 400.00 .00 400.00 .00 -100.0% A1430 1019 STIPEND 4,999.80 5,000.00 5,000.00 .00 5,000.00 .00 -100.0% A1430 4009 OFFICE SUP 636.48 600.00 600.00 359.61 600.00 .00 -100.0% A1430 4017 SEMINARS 1,207.04 1,700.00 1,700.00 345.80 1,700.00 .00 -100.0% A1430 4019 DUES/PUBS .00 250.00 250.00 184.00 250.00 .00 -100.0% A1430 4023 TRAVEL EXP .00 100.00 100.00 .00 .00 .00 -100.0% A1430 4035 CONS SVCES .00 2,000.00 2,000.00 .00 .00 .00 -100.0% A1430 4056 EMP TRAING 3,847.26 1,500.00 1,500.00 .00 1,500.00 .00 -100.0% A1430 4186 PROF DEV 275.00 1,000.00 1,000.00 .00 1,000.00 .00 -100.0% A1430 4270 EAP 5,535.00 6,000.00 6,000.00 4,800.00 4,800.00 .00 -100.0% A1430 4298 COUNTY FEE 280.00 500.00 500.00 220.00 500.00 .00 -100.0% A1430 4337 EMP EVAL 1,665.00 7,000.00 7,000.00 3,832.00 7,000.00 .00 -100.0% TOTAL HUMAN RESOURCES 180,870.62 199,301.00 199,301.00 171,471.56 191,201.00 .00 -100.0% TOTAL General Fund 700,829.97 829,952.00 861,763.60 652,440.05 818,596.10 818,599.00 -1.4% 81430 HUMAN RESOURCES B1430 4337 EMP EVAL .00 .00 158.00 158.00 158.00 .00 .0% 180 Page 239 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Part Town A T e ■: : I • I : I T e P:■ T ■N T-n . l - . ..etCHANGE TOTAL HUMAN RESOURCES .00 .00 158.00 158.00 158.00 .00 .0% B3010 PUBLIC SAFETY B3010 2102 MISC EQUIP .00 2,000.00 2,000.00 .00 .00 .00 -100.0% B3010 4010 OP SPPLIES -18.00 1,000.00 1,000.00 45.00 100.00 .00 -100.0% B3010 4018 COM MAINT .00 .00 .00 10,136.87 10,136.87 10,800.00 .0% B3010 4048 OP EXPNSES .00 1,500.00 1,500.00 .00 .00 .00 -100.0% B3010 4310 COMP SFTWR 8,908.11 9,000.00 9,000.00 .00 .00 .00 -100.0% TOTAL PUBLIC SAFETY 8,890.11 13,500.00 13,500.00 10,181.87 10,236.87 10,800.00 -20.0% B8095 SUSTAINABILTY B8095 4010 OP SPPLIES 802.73 2,500.00 2,500.00 38.90 2,500.00 1,000.00 -60.0% B8095 4017 SEMINARS 50.00 .00 .00 .00 .00 .00 .0% B8095 4019 DUES/PUBS .00 .00 .00 50.00 .00 125.00 .0% B8095 4030 PRINTG 188.59 500.00 500.00 469.00 500.00 500.00 .0% B8095 4035 CONS SVCES .00 3,000.00 3,000.00 .00 .00 .00 -100.0% B8095 4167 SP EVENTS 175.00 2,000.00 2,000.00 .00 200.00 200.00 -90.0% TOTAL SUSTAINABILTY 1,216.32 8,000.00 8,000.00 557.90 3,200.00 1,825.00 -77.2% TOTAL Part Town 10,106.43 21,500.00 21,658.00 10,897.77 13,594.87 12,625.00 -41.3% GRAND TOTAL 710,936.40 851,452.00 883,421.60 663,337.82 832,190.97 831,224.00 -2.4% -" END OF REPORT - Generated by William Lacerenza 181 Page 240 of 374 Left Intentionally Blank 182 Page 241 of 3-74 TOWN OF MAMARONECK TOWN ATTORNEY William Maker,Town Attorney DEPARTMENTAL MISSION Provide legal representation and advice to the Town. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Town Attorney handles a variety of legal issues. General Legal Representation includes contract litigation and negotiations, real estate matters,advising in the day-to-day operation of Town government and other matters. Legislative responsibilities include preparing, reviewing, and recommending all Town ordinances, local laws, amendments to the Town Code, and related public notices and resolutions. The Town Attorney attends all Town Board meetings. 2025 ACCOMPLISHMENTS ➢ Continued to oversee the In Rem foreclosure process which resulted in the collection of$200k in tax and penalties. ➢ Advised staff and Town Board members on legal matters throughout the year. ➢ Worked with consulting attorney on the telecommunications local law. 2026 GOALS ➢ Complete the In Rem foreclosure process currently underway. ➢ Continue to provide representation and advice in a manner that promotes the Town's best interest. ➢ Respond in a timely manner to requests by Town staff for advice regarding daily operations. SUMMARY OF APPROPRIATIONS 2025 2025 2025 Budget 2024 Adopted Revised Year-to- 2025 2026 %Increase DEPT Code Actual Budget Budget Date Projected Budget (Decrease) Town Attorney A1420 $ 248,879 $ 313,300 $ 319,530 $ 190,110 $ 321,615 $ 342,700 9% TOTAL APPROPRIATIONS $ 248,879 $ 313,300 $ 319,530 $ 190,110 $ 321,615 $ 342,700 9% PERFORMANCE MEASURES 2021 2022 2023 2024 2025 2026 Description Actual Actual Actual Estimate Estimate Estimate Local Laws 17 11 9 8 6 10 2026 FULL-TIME POSITION SUMMARY 2024 2025 2026 2026 Budgeted Budgeted Budgeted Fund Dept Title GROUP/STEP Budget Positions Positions Positions A 1220DEPARTMENTAL TOTAL $ - - - - 183 Page 242 of 374 Left Intentionally Blank 184 Page 243 of 3-7/1 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund A T e ■: : I • II : I T e P . T IN T-n . i - . ..etCHANGE A142O ATTORNEY A142O 4040 LAW BOOKS 9,586.50 11,200.00 11,200.00 7,189.90 10,785.00 11,200.00 .0% A142O 4046 LEGALRET 109,999.92 110,000.00 110,000.00 83,305.20 110,000.00 135,000.00 22.7% A142O 4114 PROF SVCES 105,953.00 170,000.00 176,230.05 96,915.08 176,230.05 170,000.00 .0% A142O 4116 TITLE SEAR 5,039.80 1,000.00 1,000.00 .00 4,000.00 1,000.00 .0% A142O 4117 TRIAL EXP .00 500.00 500.00 .00 .00 500.00 .0% A142O 4119 PROS FEE 18,300.00 20,600.00 20,600.00 2,700.00 20,600.00 25,000.00 21.4% TOTAL ATTORNEY 248,879.22 313,300.00 319,530.05 190,110.18 321,615.05 342,700.00 9.4% TOTAL General Fund 248,879.22 313,300.00 319,530.05 190,110.18 321,615.05 342,700.00 9.4% GRAND TOTAL 248,879.22 313,300.00 319,530.05 190,110.18 321,615.05 342,700.00 9.4% END OF REPORT - Generated by William Lacerenza x_ Report generated: 10/07/2025 11:27 Page 1 User: 5465v1 acerenza Program ID: bgnyrpts 185 Page 244 of 374 Left Intentionally Blank 186 Page 245 of 3-74 TOWN OF MAMARONECK TOWN BOARD Town Board Members:Sabrina Fiddelman,Jeffery King, Robin Nichinsky,Anant Nambiar DEPARTMENTAL MISSION Provide leadership and set policy to deliver effective and efficient public services. The Town Board is committed to ensuring that the Town of Mamaroneck is an outstanding Town in which to live, work, and visit. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Town Board is the legislative and policy-making body of the Town. It is comprised of four elected members and the Town Supervisor. Residents of the Town-wide area, which includes the residents of the Villages of Larchmont and Mamaroneck, elect the Town Board members. Town Board members serve four-year terms, while the Town Supervisor serves a two-year term. Collectively, the Town Board enacts local laws and ordinances, adopts the Town Budget, awards contracts, sets policies, and appoints a Town Administrator and members of various boards and commissions; including, but not limited to, the Planning Board, Zoning Board of Appeals, and Board of Assessment Review. 2025 ACCOMPLISHMENTS ➢ Adopted various local laws. ➢ Authorized various capital projects and awarded bids related to such capital projects. ➢ Worked with the Village of Larchmont Board of Trustees to analyze the delivery of Sanitation services. ➢ Began negotiations for the renewal of the cable access franchise agreement. ➢ Support the implementation of the adopted Comprehensive Plan. ➢ Served as liaison for various Town Boards, Committees and Commissions ➢ Authorized and supported traffic safety improvements Authorized and supported the use of the Hommocks Fields during the 2025-26 Winter season. 2026 GOALS ➢ Provide policy guidance to ensure the highest quality of life for Town residents. ➢ Authorize funding sources to diversify the Town's revenue structure. ➢ Continue to support essential infrastructure projects. ➢ Develop and authorize the Implementation Plan for the Comprehensive Plan. ➢ Determine the future of the Larchmont-Mamaroneck Joint Sanitation Commission. ➢ Authorize various updated policies. ➢ Authorize updated Town facility leases. 187 Page 246 of 374 TOWN OF MAMARONECK TOWN BOARD Town Board Members:Sabrina Fiddelman,Jeffery King, Robin Nichinsky,Anant Nambiar SUMMARY OF APPROPRIATIONS 2025 2025 Budget 2024 Adopted Revised 2025 2025 2026 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Town Board A1010 $ 34,596 $ 33,208 $ 33,208 $ 24,502 $ 33,208 $ 35,080 6% TOTAL APPROPRIATIONS $ 34,596 $ 33,208 $ 33,208 $ 24,502 $ 33,208 $ 35,080 6% 2026 PART-TIME POSITION SUMMARY 2024 2025 2026 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP/STEP Budget Positions Positions Positions A 1010 500002001-4 Council Member ELECTED(4) $ 27,580 4,00 4,00 4.00 DEPARTMENTAL TOTAL $ 27,580 4,00 4,00 4.00 188 Page 247 of 374 Town of Mamaroneck-NY 54652- ___4111=3 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund ACTUAL CRIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE A1010 TOWN BOARD A1010 1021 SALRY-PT 28,047.24 27,308.00 27,308.00 20,228.00 27,308.00 27,580.00 1.0% A1010 4009 OFFICE SUP 107.57 500.00 500.00 15.99 500.00 500.00 .0% A1010 4017 TBMEETINGS 6,320.10 5,200.00 5,200.00 4,188.43 5,200.00 6,800.00 30.8% A1010 4030 PRINTG 121.50 200.00 200.00 69.74 200.00 200.00 .0% TOTAL TOWN BOARD 34,596.41 33,208.00 33,208.00 24,502.16 33,208.00 35,080.00 5.6% TOTAL General Fund 34,596.41 33,208.00 33,208.00 24,502.16 33,208.00 35,080.00 5.6% GRAND TOTAL 34,596.41 33,208.00 33,208.00 24,502.16 33,208.00 35,080.00 5.6% _a END OF REPORT - Generated by William Lacerenza t_ 189 Page 248 of 374 Left Intentionally Blank 190 Page 249 of 3-74 TOWN OF MAMARONECK TOWN CLERK Allison May,Town Clerk DEPARTMENTAL MISSION Our mission is to provide friendly, accurate, and efficient service, while seeking cost savings in all we do. As the link between the community and Town government, we understand that our work reflects directly on the Town and Town Board. We preserve and manage the Town's records with great care, ensuring compliance with New York State retention requirements, accessibility for the public, and transparency in government. We continually develop our skills and share our expertise to better serve our community. OPERATING ENVIRONMENT The Town Clerk serves as the licensing agent for the State and Town, issuing a wide range of permits and licenses in compliance with State laws and local ordinances. The Town Clerk, independently elected to a five year term, acts as Secretary to the Town Board, recording and managing all official actions, laws, and legal filings. As the designated Records Access Officer, the Clerk processes Freedom of Information requests and ensures compliance with records laws.The Office oversees the Town's Records Management Program and Archives, preserving and providing access to both current and historical documents. WORKLOAD INDICATORS The Town Clerk's Office processes a significant and diverse workload: ➢ Licenses &Permits—Many requiring detailed document and identification review. o 1,000+alarm permits and hundreds of activations o 1,000+ parking permits issued o 500+ dog licenses o 100+ marriage licenses o And many more, PLUS renewals, replacements, waitlists, and daily inquiries ➢ Town Board Support—Preparation of minutes and resolutions; publication of legal notices; filing of local laws with New York State; maintenance of the Town Code; and ensuring all Board records are accessible. ➢ Records Management—Oversight of more than 1,100 boxes of archival records; management of the Laserfiche system & Public Access on website; support for departmental scanning projects and records management; and guidance on best practices; serve as Records Access Officer. ➢ FOIL Administration—Process hundreds of FOIL requests each year. Respond in compliance with NYS Town law, in consultation with Town Counsel, working with all Town Departments, and providing responses to the public in a timely and transparent manner. ➢ Other Statutory Functions/Services—Serve as Registrar of Vital Records; liaison to the Board of Elections; administration of Fire District elections; and management of ethics filings, oaths of office, and required reports. Offer EZ Passes for sale for the convenience of our residents. 191 Page 250 of 374 TOWN OF MAMARONECK TOWN CLERK Allison May,Town Clerk 2025 ACCOMPLISHMENTS Licensing, Permits& Revenue ➢ Transitioned 97%of parking permit applications to OpenGov online. ➢ Developed and proposed parking changes from parking survey—to include resident single use one-day Daytime permits, multiple HH resident Lot B permits and limited non-resident Daytime. ➢ Implemented new pricing reducing senior and increasing business/commercial alarm permit rates;Activations via OpenGov generating revenue up 22%verses 2024, with 228 YTD. ➢ Have sold nearly 100 EZ Pass permits YTD, confirming residents' interest in added services. Records Management, Archives&Transparency Projects ➢ Managed 235 FOIL responses (YTD August) in compliance with New York State Town law. ➢ Created 26,405 new files in Laserfiche, including import of 2024 Building-grant files into Laserfiche and worked with General Code on OpenGov/Laserfiche integration. ➢ Facilitated $74,997 LGRMIF Grant for Building & Engineering records and submitted 2026 LGRMIF application ($25,580)for Police Department record identification and organization. ➢ Completed processing 45 Community Services & 2 years of Comptroller archives for destruction. ➢ Continued review/quality control of scanned Building files; created new Laserfiche workflows. ➢ Completed scanning of Town Board agenda packets from 1967—present. ➢ Supported Building & Engineering in scanning and archiving property files. ➢ Continued scanning Planning files in-house. ➢ Added a new file cabinet in Clerk's Office (removed broken unit). ➢ Arranged for New York State Archives representative visit (Sept. 2025) meeting to review Records Management practices and long-term grant planning. ➢ Assisted with many deep dive research requests from other departments/boards. Online Services,Translation Services &Cost Savings ➢ Transitioned 98%of permits, licenses, and FOIL requests to online OpenGov software; reduced paper and postage costs through online renewals; postage costs down in 2025 an estimated additional 25% and paper costs down an estimated 20%YTD. ➢ Provided Spanish-language support for residents within our office and with other Town departments; provided written translations as well. ➢ Now offer a Spanish marriage license appointment via OpenGov. ➢ Eliminated full year of cost associated with a separate Town Clerk bank account, streamlining. Professional Development &Training • Town Clerk earned Registered Municipal Clerk designation (NYSTCA). • Continued professional development and cross-training for staff to expand job knowledge. 192 Page 251 of 374 TOWN OF MAMARONECK TOWN CLERK Allison May,Town Clerk 2026 GOALS Licensing, Permits& Revenue ➢ Implement new parking offers and explore other offers/improvements. ➢ Reevaluate alarm permits to identify possible new rate structures and to increase participation. ➢ Consider Dog Enumeration program, to encourage dog licensing. Records Management, Archives &Transparency Projects ➢ Expand OG—Laserfiche integration and continue to develop additional workflows. ➢ Develop Laserfiche workflow for parking and record request files from OpenGov. ➢ Scan marriage records from 1986-1996 into Laserfiche. ➢ Publish historic agenda packets from 1967 to present, as well as build in Public Access. ➢ Transition Local Laws from file drawers to binder system for improved retrieval. ➢ Complete import and management of Zoning and large-file records from the '25 LGRMIF grant into Laserfiche; assist with completing the 2024 grant. Develop 2026 grant application. ➢ Work with New York State Archives representatives to review the Town's Records Management systems and establish longer-term goals. Online Services & Cost Savings ➢ Continue refining and expanding OpenGov online applications and payment options for all Town Clerk permits and licenses; develop Spanish-language applications for Marriage Record requests, One-day Officiant, and parking applications online via OpenGov. ➢ Create "how-to"videos for dog licenses, parking permits, and other OpenGov processes, and post them, if possible, to Town website. ➢ Research resident interest in a "how-to" class for navigating OpenGov applications and uploads. ➢ Continue to provide after-work service hours, as requested, to align with Town Board meetings or Court nights,for first responders and teachers. ➢ Reconsider pursuing U.S. Passport Processing Center designation, contingent on identifying secure office space. Professional Development &Training ➢ Town Clerk to pursue Master Municipal Clerk designation and Deputy Clerk to pursue Certified Municipal Clerk designation. ➢ Expand and enhance Laserfiche training for all of Town Clerk's office staff. ➢ Continue staff professional development through online and in-person Town Clerks' academies and training opportunities; continue cross-training of staff. 193 Page 252 of 374 TOWN OF MAMARONECK TOWN CLERK Allison May,Town Clerk SUMMARY OF REVENUES 2025 2025 2025 Budget 2024 Adopted Revised Year-to- 2025 2026 %Increase DEPT Code Actual Budget Budget Date Projected Budget (Decrease) Town Clerk Fees A1410 $ 317,197 $ 340,300 $ 340,300 $ 366,090 $ 377,300 $ 382,500 12% Election Services-County A1450 61,863 22,500 22,500 (2,425) 22,500 12,000 -47% Parking Permits-Lot A B1410 175,805 185,075 185,075 178,074 194,575 186,500 1% TOTAL REVENUE $ 554,865 $ 547,875 $ 547,875 $ 541,739 $ 594,375 $ 581,000 6% SUMMARY OF APPROPRIATIONS 2025 2025 Budget 2024 Adopted Revised 2025 2025 2026 %Increase DEPT Code Actual Budget Budget Year-to-Date Projected Budget (Decrease) Town Clerk A1410 $ 307,327 $ 325,265 $ 325,265 $ 238,241 $ 321,265 $ 324,063 -0.37% Elections A1450 60,313 $ 75,000 $ 77,301 64,599 77,301 $ 78,100 4.13% TOTAL APPROPRIATIONS $ 367,640 $ 400,265 $ 402,566 $ 302,840 $ 398,566 $ 402,163 0.47% PERFORMANCE MEASURES Item 2021 2022 2023 2024 2025 2026 Actual Actual Actual Actual Estimate Estimate 1. Parking Permits Issued 450 1,062 950 662 978 1,025 2. Alarm Permits Issued 1,300 1,297 975 1,052 1,052 1,052 3. False alarms issued 60 N/A 30 11 48 75 4. Other permits/licenses issued 697 700 725 581 680 700 5. Dog licenses issued 606 610 580 560 461 465 6. FOIL Request 135 200 200 255 235 205 7. New documents in Laserfiche 36,133 21,052 18,000 63,000 26,405 10,000 *Dependent on possible implementation of new parking permit concept. ** Estimate includes outsourced 23/24 LGRMIF grant scans; documents to hit Town Laserfiche for 2025. 194 Page 253 of 374 TOWN OF MAMARONECK TOWN CLERK Allison May,Town Clerk 2026 FULL-TIME POSITION SUMMARY 2024 2025 2026 GROUP/ 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title STEP Budget Positions Positions Positions A 1410 500003001 Town Clerk ELECTED $ 112,136 1.00 1.00 1.00 A 1410 100007002 Deputy Town Clerk IX/8 $ 82,122 1.00 1.00 1.00 A 1410 100007001 Deputy Town Clerk VI/7 $ 71,305 1.00 1.00 1.00 TOTAL A1410-1010 $ 265,563 3.00 3.00 3.00 2026 PART-TIME POSITION SUMMARY 2024 2025 2026 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP/STEP Hrly Rate Budget Positions Positions Positions A 1410 600187005-7 Records Mgmt Clerk PA $22.50/hr $ 40,000 3.00 3.00 3.00 TOTAL A1410-1021 $ 40,000 3.00 3.00 3.00 DEPARTMENT TOTAL $ 305,563 6.00 6.00 6.00 195 Page 254 of 374 Left Intentionally Blank 196 Page 255 9# 3-74 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund A T e ■: : I • I : I T e P . T IN T-n . l - . ..etCHANGE A1410 TOWN CLERK A1410 1255 TOWN CLERK -11,651.50 -10,000.00 -10,000.00 -10,075.00 -11,000.00 -14,000.00 40.0% A1410 1720 PERMITSLTA -253,070.30 -258,000.00 -258,000.00 -282,325.00 -284,000.00 -285,000.00 10.5% A1410 1740 METERS-LTA -40,691.40 -60,000.00 -60,000.00 -65,688.65 -70,000.00 -71,000.00 18.3% A1410 2544 DOG LICNSE -11,543.00 -12,000.00 -12,000.00 -7,801.00 -12,000.00 -12,500.00 4.2% A1410 2590 OTHER PMT -240.00 -300.00 -300.00 -200.00 -300.00 .00 -100.0% TOTAL TOWN CLERK -317,196.20 -340,300.00 -340,300.00 -366,089.65 -377,300.00 -382,500.00 12.4% A1450 ELECTION S A1450 1270 ELECTION -61,862.62 -22,500.00 -22,500.00 2,425.16 -22,500.00 -12,000.00 -46.7% TOTAL ELECTION S -61,862.62 -22,500.00 -22,500.00 2,425.16 -22,500.00 -12,000.00 -46.7% TOTAL General Fund -379,058.82 -362,800.00 -362,800.00 -363,664.49 -399,800.00 -394,500.00 8.7% B1410 TOWN CLERK B1410 1720 LOTBPERMIT -101,531.79 -105,000.00 -105,000.00 -117,132.74 -117,000.00 -103,500.00 -1.4% B1410 1730 PRMTWSALST -8,120.00 -10,000.00 -10,000.00 -4,265.00 -10,000.00 -10,000.00 .0% B1410 1740 STPKGMETER -21,378.00 -21,075.00 -21,075.00 -15,936.50 -21,075.00 -22,000.00 4.4% B1410 2545 ALARM LIC -42,225.00 -41,000.00 -41,000.00 -36,615.00 -41,000.00 -43,000.00 4.9% B1410 2611 FALSEALRMS -2,550.00 -8,000.00 -8,000.00 -4,125.00 -5,500.00 -8,000.00 .0% TOTAL TOWN CLERK -175,804.79 -185,075.00 -185,075.00 -178,074.24 -194,575.00 -186,500.00 .8% TOTAL Part Town -175,804.79 -185,075.00 -185,075.00 -178,074.24 -194,575.00 -186,500.00 .8% GRAND TOTAL -554,863.61 -547,875.00 -547,875.00 -541,738.73 -594,375.00 -581,000.00 6.0% _' END OF REPORT - Generated by William Lacerenza -* 197 Page 256 of 374 Town of Mamaroneck-NY 54652- ___4111=11 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund ACTUAL °RIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE A1410 TOWN CLERK A1410 1010 SALARIES 256,207.94 260,740.00 260,740.00 202,491.59 260,740.00 265,563.00 1.8% A1410 1015 OVERTIME .00 1,000.00 1,000.00 .00 .00 500.00 -50.0% A1410 1016 LONGEVITY 675.00 675.00 675.00 .00 675.00 675.00 .0% A1410 1021 SALRY-PT 40,730.42 45,000.00 45,000.00 26,137.33 42,000.00 40,000.00 -11.1% A1410 4009 OFFICE SUP 858.25 1,000.00 1,000.00 649.52 1,000.00 1,000.00 .0% A1410 4017 SEMINARS 5,320.87 7,650.00 7,650.00 3,036.72 7,650.00 8,125.00 6.2% A1410 4019 DUES/PUBS 802.17 800.00 800.00 765.00 800.00 800.00 .0% A1410 4020 TEMP SVCES 232.24 .00 .00 .00 .00 .00 .0% A1410 4021 PBLC NOTCE 1,533.94 2,500.00 2,220.00 732.75 2,220.00 1,000.00 -60.0% A1410 4030 PRINTG 815.88 1,400.00 1,400.00 147.75 1,400.00 1,400.00 .0% A1410 4112 TWN CODE .00 4,000.00 4,280.00 4,280.00 4,280.00 4,500.00 12.5% A1410 4113 RECDS MNGM 150.00 500.00 500.00 .00 500.00 500.00 .0% TOTAL TOWN CLERK 307,326.71 325,265.00 325,265.00 238,240.66 321,265.00 324,063.00 -.4% A1450 ELECTION S A1450 1015 OVERTIME 5,386.00 20,000.00 20,000.00 7,298.69 20,000.00 20,600.00 3.0% A1450 1021 SALRY-PT .00 .00 726.57 726.57 727.00 .00 .0% A1450 4130 CTyFEES 54,926.99 55,000.00 56,574.00 56,574.00 56,574.00 57,500.00 4.5% TOTAL ELECTION S 60,312.99 75,000.00 77,300.57 64,599.26 77,301.00 78,100.00 4.1% TOTAL General Fund 367,639.70 400,265.00 402,565.57 302,839.92 398,566.00 402,163.00 .5% GRAND TOTAL 367,639.70 400,265.00 402,565.57 302,839.92 398,566.00 402,163.00 .5% ** END OF REPORT - Generated by William Lacerenza -' 198 Page 257 of 374 TOWN OF MAMARONECK TOWN SUPERVISOR Jaine Elkind Eney,Town Supervisor DEPARTMENTAL MISSION The mission of the Town Supervisor is to communicate with and assist residents, provide leadership and policy direction to the Town Board and Town employees for the future of the Town and facilitate the implementation of Town Board priorities to ensure the delivery of cost-effective, high-level, customer- responsive services. In addition, the Supervisor interacts with all levels of government from village to federal representatives to facilitate relationships that benefit the Town. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Town Supervisor is the Chief Executive Officer and Chief Financial Officer of Town government, responsible to lead and manage its finances. The Town Supervisor is independently elected to a two- year term and chairs the meetings of the five member Town Board. The Town Supervisor also manages appointments to the Town's volunteer boards. Communications with residents is a top priority for the Office of the Town Supervisor. Interacting with representatives from all levels of government is a consistent operational task. The Town Supervisor sits on the board of Westchester Joint Water Works, the Larchmont Mamaroneck Joint Garbage Commission and participates on the Town, Village, School (TVS) task force. 2025 ACCOMPLISHMENTS ✓ Maintained Aaa bond rating. ✓ Achieved Climate Smart Community silver certification (highest level). Ranked 6th in NYS of 1700 communities. ✓ Achieved Tree City USA designation for the 33rd year. ✓ Authorized and supported traffic safety improvements including illuminated enhanced crosswalks, speed humps, traffic signal at Murray& Myrtle intersection. ✓ Shepherded the adoption of various local laws including a gas powered leafblower ban. ✓ Obtained grant funding that reduced the burden of infrastructure improvements on the taxpayers. ✓ Provided complete and timely responses to resident inquiries. ✓ Provided communications at Town Board Meetings, through monthly electronic newsletters and on social media. ✓ Chaired Board of Westchester Joint Water Works. Settled 20-year enforcement litigation by NYSDIH and USEPA saving potential $200MM fines. ✓ Broke ground on WJWW water treatment plant ensuring safe drinking water for 100,000 Westchester residents for generations. ✓ Served as Co-commissioner of Larchmont-Mamaroneck Joint Garbage Disposal Commission and evaluated the service delivery of sanitation services. 199 Page 258 of 374 TOWN OF MAMARONECK TOWN SUPERVISOR Jaine Elkind Eney,Town Supervisor 2025 ACCOMPLISHMENTS (continued) V Conducted cleanups of Leatherstocking Trail and Hommocks Conservation Area V Authorized and supported the use of the Hommocks Fields during the 2025-26 Winter season. 2026 GOALS ➢ Support the implementation of the adopted Comprehensive Plan ➢ Lead efforts to improve sustainability and resilience throughout the Town. ➢ Improve resident communications through expansion of social media and continuation of monthly e- newsletter publications. ➢ Support initiatives to diversify the Town's sources of revenue. ➢ Continue to ensure that residents receive high-level quality services and continue to strive to deliver them efficiently. ➢ Seek applicable grant funding to reduce the burden of infrastructure improvements on the taxpayers. ➢ Seek opportunities for a more diverse housing stock. ➢ Seek to improve recreation facilities and offerings in collaboration with schools and the community. ➢ Seek to plant more street trees. ➢ Ensure that the Town's annual budget is presented and adopted in compliance with General Municipal Law ➢ Support resident volunteerism and resident-led sustainability efforts ➢ Determine the future of the Larchmont Mamaroneck Joint Garbage Disposal Commission. ➢ Negotiate the renewal of two cable television franchise agreements. ➢ Negotiate an agreement with LMC Media to provide media services to the Town and its residents. ➢ Commence flood projects ➢ Address the Town logo SUMMARY OF REVENUES 2025 2025 2025 BUDGET 2024 Adopted Revised Year-to- 2025 2026 %Increase DEPT CODE Actual Budget Budget Date Projected Budget (Decrease) NYSERDA Grant A1220.3097 $ 5,000 $ - $ - $ - $ - $ - 0% TOTAL REVENUE $ 5,000 $ - $ - $ - $ - $ - 0% 200 Page 259 of 374 TOWN OF MAMARONECK \h: TOWN SUPERVISOR Jaine Elkind Eney,Town Supervisor SUMMARY OF APPROPRIATIONS 2025 2025 2025 BUDGET 2024 Adopted Revised Year-to- 2025 2026 %Increase DEPT CODE Actual Budget Budget Date Projected Budget (Decrease) Town Supervisor A1220 $ 130,587 $ 135,256 $ 135,256 $ 101,772 $ 132,256 $ 138,075 2% TOTALAPPROPRIATIONS $ 130,587 $ 135,256 $ 135,256 $ 101,772 $ 132,256 $ 138,075 2% 2026 FULL-TIME POSITIONS 2024 2025 2026 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP I STEP Budget Positions Positions Positions A 1220 500001001 Town Supervisor ELECTED $ 43,093 1.00 1.00 1.00 A 1220 410027001 Confidential Secretary MNGMT $ 90,657 1.00 1.00 1.00 FULL-TIME TOTAL $ 133,750 2.00 2.00 2.00 2026 PART-TIME POSITIONS 2024 2025 2026 2026 Budgeted Budgeted Budgeted Fund Dept Position# Title GROUP/STEP Budget Positions Positions Positions A 1220 Summer Intern Seasonal $ 1,500 1.00 1.00 PART TIME TOTAL $ 1,500 • 1.00 1.00 DEPARTMENTAL TOTAL $ 135,250 • 3.00 3.00 201 Page 260 of 374 Left Intentionally Blank 202 Page 261 of 3-74 Town of Mamaroneck-NY 54652- ___ Iiill= NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund ACTUAL °RIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE A1220 SUPERVISOR A1220 3097 ST GRNYSDA -5,000.00 .00 .00 .00 .00 .00 .0% TOTAL SUPERVISOR -5,000.00 .00 .00 .00 .00 .00 .0% TOTAL General Fund -5,000.00 .00 .00 .00 .00 .00 .0% GRAND TOTAL -5,000.00 .00 .00 .00 .00 .00 .0% ** END OF REPORT - Generated by William Lacerenza ;,_ 203 Page 262 of 374 Town of Mamaroneck-NY 54652- ___4111=3 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT General Fund ACTUAL °RIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE A1220 SUPERVISOR A1220 1010 SALARIES 127,694.84 130,681.00 130,681.00 101,641.53 130,681.00 133,750.00 2.3% A1220 1016 LONGEVITY 675.00 675.00 675.00 .00 675.00 1,200.00 77.8% A1220 1018 SICK INCTV 400.00 400.00 400.00 .00 400.00 400.00 .0% A1220 1021 SALRY-PT 1,305.00 1,500.00 1,500.00 .00 .00 1,500.00 .0% A1220 4009 OFFICE SUP 392.45 500.00 500.00 130.31 .00 500.00 .0% A1220 4017 SEMINARS 120.00 1,000.00 1,000.00 .00 500.00 500.00 -50.0% A1220 4019 DUES/PUBS .00 500.00 500.00 .00 .00 225.00 -55.0% TOTAL SUPERVISOR 130,587.29 135,256.00 135,256.00 101,771.84 132,256.00 138,075.00 2.1% TOTAL General Fund 130,587.29 135,256.00 135,256.00 101,771.84 132,256.00 138,075.00 2.1% GRAND TOTAL 130,587.29 135,256.00 135,256.00 101,771.84 132,256.00 138,075.00 2.1% -= END OF REPORT - Generated by William Lacerenza -' 204 Page 263 of 374 TOWN OF MAMARONECK UNALLOCATED GENERAL GOVERNMENT DEPARTMENTAL MISSION This budget supports the community, includes unallocated revenues and unallocated Townwide expenses not attributable to any specific department. OPERATING ENVIRONMENT/WORKLOAD INDICATORS Liability Insurance:Townwide Liability insurance is allocated by Fund and not to each department. Tax Certiorari: Refunds to taxpayers based on tax reduction proceedings. Judgements/Claims:There are no pending legal settlements anticipated in 2026. Contingency: The contingency includes estimated union contract wage increases for two contracts in negotiation,anticipated retirements and a contingency for unanticipated expenses. Estimates have been provided in this budget line for these items. Employee Benefits: Employee Benefits include all benefits paid on behalf of employees that includes New York State Retirement contributions, health insurance, dental insurance, vision insurance, employee wellness programs, medical reimbursements, Social Security Tax, Workers Comp, Life Insurance, Disability Insurance, Medicare B Reimbursement for retirees. These benefits are recorded in each Fund but are not allocated to each department. Transfers to Capital Projects Fund: Funding transfers to the Capital Project Fund for approved capital projects. Interfund Transfers: The General Fund interfund transfer is an allocation of information technology expenses to the Part Town Fund. The Part Town's share of Town Center operating costs is made through an interfund transfer to the General Fund. The Sanitary Sewer District's allocation of the Engineering Department costs is made through an interfund transfer to the General Fund. Transfers to Debt Service Fund: Funding transfers from operating budgets to the Debt Service Fund for debt service costs for capital projects. Narcotics Guidance Council: Passthrough funding received from the County to provide counseling services. Control of Animals: Funding for animal shelter services provided to the Humane Society and animal removal services. Library: The Larchmont Public Library is located within the Village of Larchmont and is a non-profit organization serving the Town. The Library provides free services that include library materials, 205 Page 264 of 374 TOWN OF MAMARONECK UNALLOCATED GENERAL GOVERNMENT educational opportunities, homebound services, adult, senior, student programs, and museum passes. Town funding supports all programs offered by the library. SUMMARY OF REVENUES 2025 2025 2024 Original Revised 2025 2025 2026 REVENUES Actual Budget Budget Actual Projection Budget Real Property Taxes 31,952,708 34,633,500 34,633,500 34,636,000 34,635,727 36,004,000 Non-Property Taxes-Sales Tax 3,447,894 3,400,000 3,400,000 1,767,459 3,460,000 3,420,000 Franchise Fees 286,823 303,200 303,200 126,678 253,200 282,400 Use of Money&Property 316,526 290,190 290,190 267,223 290,190 297,000 SaleofProp/Comp Loss 137,065 10,000 10,000 26,483 21,593 10,000 Miscellaneous 144,128 142,200 142,200 6,148 145,674 142,200 Interfund Revenues - - - - - - State Aid 1,591,989 1,750,000 1,750,000 744,434 1,750,000 1,750,000 FEDERAL AID-ARP 247,142 - - 54,182 - - FED AID-FEMA - - - 8,042 - - Interfund Transfers 2,936,343 951,625 1,142,973 297,584 1,128,498 957,700 Appropriated FundBal - 2,239,200 2,070,021 - - 1,564,000 Other Tax items 1,030,921 566,400 579,468 592,687 738,748 687,400 Total Revenue $ 42,091,539 $ 44,286,315 $ 44,321,552 $ 38,526,920 $ 42,423,630 $ 45,114,700 206 Page 265 of 374 TOWN OF MAMARONECK UNALLOCATED GENERAL GOVERNMENT SUMMARY OF APPROPRIATIONS 2025 2025 2024 Adopted Revised 2025 2025 2026 DEPT Object Code Actual Budget Budget Year-to-Date Projected Budget Municipal Dues 4019 4,025 4,875 6,075 5,375 5,375 4,175 Employee Evaluations 4337 3,480 5,000 5,000 457 5,000 5,655 Tax Certs 1930 19,311 37,000 35,122 636 10,000 28,000 Judgements/Claims 1931 6,171 10,000 16,276 12,476 17,476 10,000 Taxes-Town Properties 1950 84,016 100,000 100,000 85,940 100,000 95,000 Equipment-Memorial A/2102 10,122 - - - - - Cable B/2102/4267/4268 315,590 249,800 249,800 174,100 249,800 237,000 Contingency 4050 - 1,222,709 1,131,632 - 1,131,632 582,200 Liability Insurance 4059 361,424 379,000 379,000 356,797 357,000 378,500 Community Counseling 4139 365,019 549,100 549,100 388,191 549,100 549,100 Community Resource Cen 4149 15,000 15,000 15,000 - 15,000 15,000 Animal Services 4204/4292 22,550 28,080 28,080 23,680 28,080 28,460 ETPA 4206 3,980 4,100 4,100 - 4,100 4,100 Library 4219 1,402,238 1,437,294 1,437,294 823,480 1,437,294 1,471,790 Memorial Day Parade 4219 3,148 3,500 3,500 - 3,500 3,500 Human Rights Comm 4224 - 1,000 1,000 - 1,000 1,000 Credit Card Fees 4299 19,318 37,000 37,000 8,783 37,000 24,950 BAN PR/Interest 6000-7000 501,600 - - - - 366,868 Employee Benefits 9010-9090 12,816,904 13,961,223 13,971,988 8,474,566 13,383,452 14,815,637 Interfund Transfers 9901-9902 748,300 951,625 951,625 121,350 951,625 957,700 Transfers to Capital 9950 4,424,146 2,121,000 1,470,475 1,464,199 1,464,199 3,563,790 Transfers to Debt 9960-9970 4,706,269 4,264,051 4,264,051 4,264,051 4,264,051 4,085,624 TOTAL EXPENSES $ 25,832,611 $ 25,381,357 $ 24,656,118 $ 16,204,081 $ 24,014,684 $ 27,228,049 207 Page 266 of 374 Left Intentionally Blank 208 Page 26-7 of 3-74 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Real Property Taxes A T e ■: : I • I : I T e P:■ T ■N T-n . 1 - . ..etCHANGE A9999 1001 RE TAXES -6,185,317.74 -6,987,600.00 -6,987,600.00 -6,987,845.99 -6,987,600.00 -7,708,000.00 10.3% B9999 1001 RE TAXES -10,826,939.11 -11,915,000.00 -11,915,000.00 -11,915,964.94 -11,915,965.00 -12,090,000.00 1.5% DB9999 1001 RE TAXES -6,064,262.08 -6,328,000.00 -6,328,000.00 -6,328,539.86 -6,328,540.00 -6,629,000.00 4.8% SR9999 1001 RE TAXES -5,338,327.22 -5,354,000.00 -5,354,000.00 -5,354,469.52 -5,354,470.00 -5,540,000.00 3.5% 5L9999 1001 RE TAXES -305,472.68 -331,300.00 -331,300.00 -331,327.33 -331,300.00 -346,000.00 4.4% 5M9999 1001 RE TAXES -724,941.72 -933,500.00 -933,500.00 -933,530.84 -933,531.00 -747,000.00 -20.0% SR9999 1001 RE TAXES -2,507,447.26 -2,784,100.00 -2,784,100.00 -2,784,321.18 -2,784,321.00 -2,944,000.00 5.7% TOTAL Real Property Taxes -31,952,707.81 -34,633,500.00 -34,633,500.00 -34,635,999.66 -34,635,727.00 -36,004,000.00 4.0% B9999 1162 SALES TAX -3,447,894.00 -3,400,000.00 -3,400,000.00 -1,767,459.00 -3,460,000.00 -3,420,000.00 .6% TOTAL Non-Property Taxes -3,447,894.00 -3,400,000.00 -3,400,000.00 -1,767,459.00 -3,460,000.00 -3,420,000.00 .6% B8611 2165 ETPA FEES -3,400.00 -3,200.00 -3,200.00 -2,820.00 -3,200.00 -3,200.00 .0% B8989 1170 FRANCHISE -283,423.09 -256,000.00 -256,000.00 -123,858.39 -250,000.00 -248,000.00 -3.1% B8989 2189 PEG .00 -44,000.00 -44,000.00 .00 .00 -31,200.00 -29.1% TOTAL Departmental Income -286,823.09 -303,200.00 -303,200.00 -126,678.39 -253,200.00 -282,400.00 -6.9% A9999 2410 RENTINCOME -316,525.97 -290,190.00 -290,190.00 -267,223.40 -290,190.00 -297,000.00 2.3% TOTAL Use of Money & Prop -316,525.97 -290,190.00 -290,190.00 -267,223.40 -290,190.00 -297,000.00 2.3% A9999 2660 SALEPROPTY -105.00 .00 .00 .00 .00 .00 .0% A9999 2665 SALE EQUP -10,640.00 .00 .00 -3,000.00 -3,000.00 .00 .0% A9999 2680 INS REC -11,565.61 .00 .00 -7,955.32 -6,955.32 .00 .0% B9999 2665 SALE EQUP -27,575.00 .00 .00 .00 .00 .00 .0% B9999 2680 INS REC -19,041.72 .00 .00 -1,637.64 -1,637.64 .00 .0% DB9999 2680 INS REC -40,998.23 -10,000.00 -10,000.00 -13,889.56 -10,000.00 -10,000.00 .0% 5F9999 2680 INS REC -3,099.05 .00 .00 .00 .00 .00 .0% SR9999 2665 SALE EQUP -24,040.00 .00 .00 .00 .00 .00 .0% 5R9999 2680 INS REC .00 .00 .00 .00 .00 .00 .0% TOTAL SaleofProp/comp Loss -137,064.61 -10,000.00 -10,000.00 -26,482.52 -21,592.96 -10,000.00 .0% A9730 2710 PREM OBLIG .00 .00 .00 -15,593.33 .00 .00 .0% A9999 2701 REFND PR Y .00 .00 .00 .00 .00 .00 .0% A9999 2705 GIFTS 938.01 .00 .00 12,893.32 .00 .00 .0% A9999 2750 AIM -142,194.00 -142,200.00 -142,200.00 .00 -142,194.00 -142,200.00 .0% A9999 2770 MISc -1,577.90 .00 .00 -3,168.15 -3,200.00 .00 .0% B9999 2701 REFND PR Y .00 .00 .00 .00 .00 .00 .0% B9999 2770 MISC -2,678.06 .00 .00 .00 .00 .00 .0% 209 Page 268 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Miscellaneous A T e ■: : I • I : I T e P:■ T ■N T-n . i - . ..etCHANGE DB9999 2770 MIsc 1,384.98 .00 .00 -3.29 -3.29 .00 .0% 5M9999 2701 REFND PR Y .00 .00 .00 .00 .00 .00 .0% 5R9999 2770 MIsc -1.00 .00 .00 -276.35 -277.00 .00 .0% TOTAL Miscellaneous -144,127.97 -142,200.00 -142,200.00 -6,147.80 -145,674.29 -142,200.00 .0% A4210 3484 CCREV -265,918.63 -450,000.00 -450,000.00 -290,091.29 -450,000.00 -450,000.00 .0% A9999 3005 MTGE TAX -1,316,122.95 -1,300,000.00 -1,300,000.00 -438,002.40 -1,300,000.00 -1,300,000.00 .0% A9999 3089 ST AID-OTH -9,947.00 .00 .00 -16,340.00 .00 .00 .0% TOTAL State Aid -1,591,988.58 -1,750,000.00 -1,750,000.00 -744,433.69 -1,750,000.00 -1,750,000.00 .0% A9981 4988 FEMACOVID .00 .00 .00 -8,041.87 .00 .00 .0% A9999 4089 FEDRL-ARP -247,142.12 .00 .00 -54,182.00 .00 .00 .0% TOTAL Federal Aid -247,142.12 .00 .00 -62,223.87 .00 .00 .0% A9900 5032 TX FR B -83,150.00 -78,350.00 -78,350.00 -78,350.00 -78,350.00 -83,400.00 6.4% A9900 5036 TX FR SS -71,000.00 -43,000.00 -43,000.00 -43,000.00 -43,000.00 -52,500.00 22.1% A9900 5040 TX FR H -1,617,986.11 .00 -153,097.11 -153,097.11 -153,097.11 .00 .0% B9900 5031 TX FR A -594,150.00 -830,275.00 -830,275.00 .00 -830,275.00 -770,500.00 -7.2% B9900 5033 TX FR DB .00 .00 .00 .00 .00 -39,000.00 .0% B9900 5034 TX FR SF .00 .00 .00 .00 .00 -12,300.00 .0% B9900 5040 TX FR H -177,377.65 .00 -32,499.27 -18,024.27 -18,024.27 .00 .0% B9900 5050 TX FR V .00 .00 .00 .00 .00 .00 .0% B9900 5090 TX FR J .00 .00 .00 .00 .00 .00 .0% DB9900 5040 TX FR H -110,015.35 .00 -5,113.08 -5,113.08 -5,113.08 .00 .0% SF9900 5040 TX FR H -30,554.26 .00 .00 .00 .00 .00 .0% 5M9900 5040 TX FR H -14,058.01 .00 -638.38 .00 -638.38 .00 .0% SS9900 5040 TX FR H -3,721.54 .00 .00 .00 .00 .00 .0% 5W9900 5040 TX FR H -234,330.41 .00 .00 .00 .00 .00 .0% TOTAL Interfund Transfers -2,936,343.33 -951,625.00 -1,142,972.84 -297,584.46 -1,128,497.84 -957,700.00 .6% A9999 5995 APP FB .00 -1,177,000.00 -1,074,812.14 .00 .00 -697,000.00 -40.8% B9999 5995 APP FB .00 -567,200.00 -563,600.20 .00 .00 -530,000.00 -6.6% DB9999 5995 APP FB .00 -285,000.00 -282,629.25 .00 .00 -217,000.00 -23.9% SF9999 5995 APP FB .00 .00 -23,766.87 .00 .00 -85,000.00 .0% SL9999 5995 APP FB .00 .00 .00 .00 .00 -35,000.00 .0% 5M9999 5995 APP FB .00 .00 .00 .00 .00 .00 .0% 5R9999 5995 APP FB .00 -60,000.00 -60,000.00 .00 .00 .00 -100.0% 5S9999 5995 APP FB .00 .00 .00 .00 .00 .00 .0% SW9999 5995 APP FB .00 -150,000.00 -65,212.10 .00 .00 .00 -100.0% TOTAL Appropriated FundBal .00 -2,239,200.00 -2,070,020.56 .00 .00 -1,564,000.00 -30.2% A9999 1081 PILOT -2,168.11 -2,400.00 -2,400.00 -2,248.35 -2,248.35 -2,400.00 .0% 210 Page 269 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT other Tax items A T e ■: : I • I : I T e P:■ T ■N T-n . l - . ..etCHANGE A9999 1090 PENALTIES -1,021,169.15 -557,000.00 -570,067.50 -581,105.04 -725,000.00 -675,000.00 21.2% A9999 1130 UTILTYRECT -7,584.09 -7,000.00 -7,000.00 -9,333.82 -11,500.00 -10,000.00 42.9% TOTAL other Tax items -1,030,921.35 -566,400.00 -579,467.50 -592,687.21 -738,748.35 -687,400.00 21.4% GRAND TOTAL -42,091,538.83 -44,286,315.00 -44,321,550.90 -38,526,920.00 -42,423,630.44 -45,114,700.00 1.9% END OF REPORT - Generated by William Lacerenza x_ 211 Page 270 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT TAX CERTIORARIS A T e ■[ : I • I : I T e Pt, T ■N T-n . 1 - . ..etCHANGE A1900 1930 TAX CERTS 13,170.36 27,000.00 25,979.04 1,719.93 5,000.00 18,000.00 -33.3% B1900 1930 TAX CERTS 6,140.70 10,000.00 9,142.71 -1,083.79 5,000.00 10,000.00 .0% TOTAL TAX CERTIORARIS 19,311.06 37,000.00 35,121.75 636.14 10,000.00 28,000.00 -24.3% A1900 1931 JUDGEMENTS 2,315.19 5,000.00 12,476.29 12,476.29 12,476.29 5,000.00 .0% B1900 1931 JUDGEMENTS 3,855.55 5,000.00 3,800.00 .00 5,000.00 5,000.00 .0% TOTAL JUDGEMENTS & CLAIMS 6,170.74 10,000.00 16,276.29 12,476.29 17,476.29 10,000.00 .0% A1900 1950 TAX-TWN PR 84,016.46 100,000.00 100,000.00 85,939.70 100,000.00 95,000.00 -5.0% TOTAL TAXES ON TOWN PROPERTY 84,016.46 100,000.00 100,000.00 85,939.70 100,000.00 95,000.00 -5.0% A1900 2102 MISC EQUIP 10,122.23 .00 .00 .00 .00 .00 .0% B8989 2102 MISC EQUIP 113,339.76 44,000.00 44,000.00 8,433.68 44,000.00 31,200.00 -29.1% TOTAL MISCELLANEOUS EQUIPMEN 123,461.99 44,000.00 44,000.00 8,433.68 44,000.00 31,200.00 -29.1% A1900 4019 MUNIDUES 3,025.00 3,875.00 3,875.00 3,175.00 3,175.00 3,175.00 -18.1% B1900 4019 DUES/PUBS 1,000.00 1,000.00 2,200.00 2,200.00 2,200.00 1,000.00 .0% TOTAL DUES/PUBLICATIONS 4,025.00 4,875.00 6,075.00 5,375.00 5,375.00 4,175.00 -14.4% A1900 4050 CONTGNCY .00 558,980.00 467,903.12 .00 467,903.12 297,000.00 -46.9% B1900 4050 CONTGNCY .00 663,729.00 663,729.00 .00 663,729.00 285,200.00 -57.0% TOTAL CONTINGENCY .00 1,222,709.00 1,131,632.12 .00 1,131,632.12 582,200.00 -52.4% A1900 4059 LIAB INS 162,629.88 171,000.00 171,000.00 162,803.74 163,000.00 157,000.00 -8.2% B1900 4059 LIAB INS 198,794.43 208,000.00 208,000.00 193,993.42 194,000.00 221,500.00 6.5% TOTAL LIABILITY INSURANCE 361,424.31 379,000.00 379,000.00 356,797.16 357,000.00 378,500.00 -.1% A4210 4139 CCC 265,918.63 450,000.00 450,000.00 289,091.29 450,000.00 450,000.00 .0% B4210 4139 CCC 99,100.00 99,100.00 99,100.00 99,100.00 99,100.00 99,100.00 .0% TOTAL COMM COUNSELING CENTER 365,018.63 549,100.00 549,100.00 388,191.29 549,100.00 549,100.00 .0% A6310 4149 COMMRESCE 15,000.00 15,000.00 15,000.00 .00 15,000.00 15,000.00 .0% TOTAL COMMUNITY RESOURCE CEN 15,000.00 15,000.00 15,000.00 .00 15,000.00 15,000.00 .0% B3510 4204 HUMANESOC 12,280.00 12,680.00 12,680.00 12,280.00 12,680.00 13,060.00 3.0% 212 Page 271 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT HUMANE SOCIETY A T e ■[ : I • I : I T e Pt, T ■N T-n . 1 - . ..etCHANGE TOTAL HUMANE SOCIETY 12,280.00 12,680.00 12,680.00 12,280.00 12,680.00 13,060.00 3.0% B8611 4206 ETPA EXP 3,980.00 4,100.00 4,100.00 .00 4,100.00 4,100.00 .0% TOTAL E.T.P.A.-ADMINISTRATIV 3,980.00 4,100.00 4,100.00 .00 4,100.00 4,100.00 .0% B7410 4217 LIBRY UPS 1,402,238.00 1,437,294.00 1,437,294.00 823,480.00 1,437,294.00 1,471,790.00 2.4% TOTAL LIBRARY OPS- TOWN SHAR 1,402,238.00 1,437,294.00 1,437,294.00 823,480.00 1,437,294.00 1,471,790.00 2.4% B7550 4219 MEMRL DAY 3,148.00 3,500.00 3,500.00 .00 3,500.00 3,500.00 .0% TOTAL MEMORIAL DAY 3,148.00 3,500.00 3,500.00 .00 3,500.00 3,500.00 .0% A8830 4224 HUMAN RGHT .00 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% TOTAL HUMAN RIGHTS COMM .00 1,000.00 1,000.00 .00 1,000.00 1,000.00 .0% B8989 4267 LEGALFEES 3,450.00 7,000.00 7,000.00 .00 7,000.00 7,000.00 .0% TOTAL LEGAL FEES 3,450.00 7,000.00 7,000.00 .00 7,000.00 7,000.00 .0% B8989 4268 CABLETV 198,800.04 198,800.00 198,800.00 165,666.64 198,800.00 198,800.00 .0% TOTAL LMCTV OPERATION 198,800.04 198,800.00 198,800.00 165,666.64 198,800.00 198,800.00 .0% B3510 4292 ANIMREM 10,270.00 15,400.00 15,400.00 11,400.00 15,400.00 15,400.00 .0% TOTAL ANIMAL REMOVAL SERVICE 10,270.00 15,400.00 15,400.00 11,400.00 15,400.00 15,400.00 .0% A1900 4299 CC FEES 14,789.16 30,000.00 30,000.00 5,841.73 30,000.00 18,000.00 -40.0% B1900 4299 CC FEES 4,529.02 7,000.00 7,000.00 2,941.02 7,000.00 6,950.00 -.7% TOTAL CREDIT CARD FEES 19,318.18 37,000.00 37,000.00 8,782.75 37,000.00 24,950.00 -32.6% B1900 4337 EMP EVAL 3,480.00 5,000.00 5,000.00 456.50 5,000.00 5,655.00 13.1% TOTAL EMPLOYEE EVALUATIONS 3,480.00 5,000.00 5,000.00 456.50 5,000.00 5,655.00 13.1% A9730 6000 PRINCIPAL 480,000.00 .00 .00 .00 .00 66,710.00 .0% DB9730 6000 PRINCIPAL .00 .00 .00 .00 .00 89,844.00 .0% SW9730 6000 PRINCIPAL .00 .00 .00 .00 .00 48,896.00 .0% TOTAL BOND/BAN PRINCIPAL 480,000.00 .00 .00 .00 .00 205,450.00 .0% A9730 7000 INTERESTEX 21,600.00 .00 .00 .00 .00 52,412.00 .0% 213 Page 272 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT BOND/BAN INTEREST A T e ■[ : I • I : I T e Pt, T ■N T-n . 1 - . ..etCHANGE DB9730 7000 INTERESTEX .00 .00 .00 .00 .00 70,590.00 .0% 5W9730 7000 INTERESTEX .00 .00 .00 .00 .00 38,416.00 .0% TOTAL BOND/BAN INTEREST 21,600.00 .00 .00 .00 .00 161,418.00 .0% A9000 9010 NYSLRS 554,355.00 645,000.00 645,000.00 145,453.00 612,802.00 690,000.00 7.0% B9000 9010 NYSLRS 146,937.00 170,000.00 170,000.00 38,350.00 166,667.00 190,000.00 11.8% DB9000 9010 NYSLRS 280,784.00 325,000.00 325,832.00 72,563.00 325,832.00 356,000.00 9.5% SF9000 9010 NYSLRS 235.00 1,000.00 1,000.00 48.00 123.00 200.00 -80.0% SL9000 9010 NYSLRS 8,018.00 10,000.00 10,000.00 2,112.00 9,571.00 11,000.00 10.0% SM9000 9010 NYSLRS 94,909.00 110,000.00 114,200.00 24,651.00 114,200.00 132,000.00 20.0% SS9000 9010 NYSLRS 23,835.00 30,000.00 30,000.00 6,725.00 21,912.00 21,500.00 -28.3% TOTAL STATE RETIREMENT-NYSLR 1,109,073.00 1,291,000.00 1,296,032.00 289,902.00 1,251,107.00 1,400,700.00 8.5% B9000 9015 PD/FF RET 1,841,931.00 2,125,000.00 2,125,000.00 478,230.00 2,116,545.00 2,280,000.00 7.3% SF9000 9015 PD/FF RET 570,786.00 680,000.00 680,000.00 149,097.00 624,810.00 650,000.00 -4.4% TOTAL STATE RETIREMENT-PFRS 2,412,717.00 2,805,000.00 2,805,000.00 627,327.00 2,741,355.00 2,930,000.00 4.5% A9000 9030 FICA/MED 364,893.62 407,539.00 407,539.00 287,874.48 407,539.00 414,270.00 1.7% B9000 9030 FICA/MED 558,021.08 600,800.00 600,642.00 444,143.17 600,800.00 632,553.00 5.3% DB9000 9030 FICA/MED 159,374.06 172,018.00 172,018.00 116,365.11 172,018.00 170,042.00 -1.1% SF9000 9030 FICA/MED 136,259.00 165,447.00 165,447.00 105,481.98 165,447.00 172,638.00 4.3% SL9000 9030 FICA/MED 4,712.40 4,900.00 4,900.00 3,616.36 4,900.00 4,899.00 .0% SM9000 9030 FICA/MED 85,463.25 90,756.00 90,756.00 69,139.45 90,756.00 96,548.00 6.4% SS9000 9030 FICA/MED 7,455.96 7,857.00 7,857.00 5,574.80 7,857.00 7,917.00 .8% TOTAL F.I.C.A. / MED 1,316,179.37 1,449,317.00 1,449,159.00 1,032,195.35 1,449,317.00 1,498,867.00 3.4% A9000 9035 MTA TAX 16,449.53 18,212.00 18,212.00 8,402.34 8,402.34 .00 -100.0% B9000 9035 MTA TAX 27,290.17 26,488.00 26,488.00 14,424.10 14,424.10 .00 -100.0% DB9000 9035 MTA TAX 7,083.80 7,650.00 5,255.00 3,825.55 3,825.55 .00 -100.0% SF9000 9035 MTA TAX 6,094.73 7,350.00 7,350.00 3,724.40 3,724.40 .00 -100.0% SL9000 9035 MTA TAX 204.99 246.00 246.00 118.70 118.70 .00 -100.0% SM9000 9035 MTA TAX 3,795.82 4,065.00 165.76 2,115.38 2,115.38 .00 -100.0% SS9000 9035 MTA TAX 334.07 350.00 350.00 181.22 181.22 .00 -100.0% TOTAL COMMUTER TAX 61,253.11 64,361.00 58,066.76 32,791.69 32,791.69 .00 -100.0% A9000 9040 WKRS COMP 56,516.00 49,000.00 49,000.00 43,805.00 43,805.00 47,000.00 -4.1% B9000 9040 WKRS COMP 37,361.00 33,000.00 33,000.00 28,896.00 28,896.00 32,000.00 -3.0% DB9000 9040 WKRS COMP 106,374.00 92,000.00 92,000.00 82,796.00 82,796.00 90,000.00 -2.2% SF9000 9040 WKRS COMP 121,171.00 104,000.00 104,000.00 94,313.00 94,313.00 100,000.00 -3.8% 214 Page 273 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT WORKERS COMPENSATION A T e ■[ : I • I : I T e P[■ T ■N T-n . 1 - . ..etCHANGE SL9000 9040 WKRS COMP 1,106.00 1,100.00 1,100.00 861.00 861.00 1,000.00 -9.1% SM9000 9040 WKRS COMP 41,771.66 33,000.00 43,622.57 43,622.57 43,623.00 47,000.00 42.4% SS9000 9040 WKRS COMP 4,091.00 4,500.00 4,500.00 3,185.00 3,185.00 4,000.00 -11.1% TOTAL WORKERS COMPENSATION 368,390.66 316,600.00 327,222.57 297,478.57 297,479.00 321,000.00 1.4% B9000 9041 WC-PD INDM 203,723.00 175,000.00 175,000.00 167,607.00 167,607.00 176,000.00 .6% TOTAL WORKERS COMP - POLICE 203,723.00 175,000.00 175,000.00 167,607.00 167,607.00 176,000.00 .6% B9000 9042 WC-POLICE 30,000.00 21,000.00 21,000.00 28,032.71 .00 40,000.00 90.5% TOTAL WORKERS COMP INDEMNITY 30,000.00 21,000.00 21,000.00 28,032.71 .00 40,000.00 90.5% A9000 9045 LIFE INS 6,114.83 6,357.00 6,357.00 5,159.12 6,357.00 6,420.00 1.0% B9000 9045 LIFE INS 2,417.89 2,715.00 2,715.00 1,045.61 2,715.00 2,600.00 -4.2% DB9000 9045 LIFE INS 3,893.61 3,823.00 3,823.00 3,320.67 .00 4,560.00 19.3% SF9000 9045 LIFE INS 2,719.56 3,065.00 3,065.00 770.28 3,065.00 3,220.00 5.1% SL9000 9045 LIFE INS 22.56 25.00 25.00 18.83 25.00 25.00 .0% SM9000 9045 LIFE INS 59.18 70.00 70.00 53.80 70.00 70.00 .0% SS9000 9045 LIFE INS 34.32 40.00 40.00 28.70 40.00 40.00 .0% TOTAL LIFE INSURANCE 15,261.95 16,095.00 16,095.00 10,397.01 12,272.00 16,935.00 5.2% A9000 9050 NYSUI 6,425.70 15,000.00 15,000.00 .00 10,000.00 15,000.00 .0% B9000 9050 NYSUI 19,390.99 15,000.00 15,000.00 12,414.47 15,000.00 15,000.00 .0% DB9000 9050 NYSUI .00 .00 1,563.00 1,503.00 .00 .00 .0% TOTAL UNEMPLOYMENT INSURANCE 25,816.69 30,000.00 31,563.00 13,917.47 25,000.00 30,000.00 .0% A9000 9055 DBL INS 5,750.93 6,100.00 6,100.00 4,487.09 6,100.00 6,100.00 .0% B9000 9055 DBL INS 2,165.18 2,300.00 2,300.00 1,689.05 2,000.00 2,300.00 .0% DB9000 9055 DISABILIT 2,941.30 3,000.00 3,000.00 2,148.56 3,328.00 3,000.00 .0% SL9000 9055 DEL INS 88.37 100.00 100.00 64.36 100.00 100.00 .0% SM9000 9055 DEL INS 1,684.80 1,750.00 1,750.00 1,263.60 1,750.00 1,750.00 .0% SS9000 9055 DEL INS 135.02 150.00 150.00 99.74 150.00 150.00 .0% TOTAL DISABILITY INSURANCE 12,765.60 13,400.00 13,400.00 9,752.40 13,428.00 13,400.00 .0% A9000 9060 HEALTH INS 1,730,681.59 1,853,000.00 1,853,000.00 1,432,379.85 1,725,000.00 1,968,500.00 6.2% B9000 9060 HEALTH INS 2,772,486.18 2,860,250.00 2,860,250.00 2,196,756.59 2,760,000.00 3,089,000.00 8.0% DB9000 9060 HEALTH INS 1,019,262.93 1,099,000.00 1,099,000.00 876,250.39 1,080,000.00 1,253,100.00 14.0% SF9000 9060 HEALTH INS 783,200.48 845,800.00 845,800.00 644,516.48 795,000.00 906,700.00 7.2% SL9000 9060 HEALTH INS 15,113.32 16,560.00 16,560.00 12,879.38 16,560.00 16,800.00 1.4% 215 Page 274 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT HEALTH INSURANCE A T e ■[ : I • I : I T e Pt, T ■N T-n . 1 - . ..etCHANGE SM9000 9060 HEALTH INS 79,050.45 86,670.00 86,670.00 66,017.69 79,000.00 86,700.00 .0% 559000 9060 HEALTH INS 31,661.45 34,720.00 34,720.00 26,562.27 31,800.00 35,000.00 .8% TOTAL HEALTH INSURANCE 6,431,456.40 6,796,000.00 6,796,000.00 5,255,362.65 6,487,360.00 7,355,800.00 8.2% SF9000 9061 VOLFF HLTH 8,275.00 9,500.00 9,500.00 8,255.00 8,255.00 9,500.00 .0% TOTAL VOL F.F. HEALTH INSURA 8,275.00 9,500.00 9,500.00 8,255.00 8,255.00 9,500.00 .0% A9000 9065 MED B REIM 109,772.20 125,000.00 125,000.00 75,036.45 110,000.00 120,000.00 -4.0% B9000 9065 MED B REIM 176,051.80 175,000.00 175,000.00 121,653.30 175,000.00 184,500.00 5.4% DB9000 9065 MED PARTB 47,867.80 62,000.00 62,000.00 40,811.00 55,000.00 63,000.00 1.6% SF9000 9065 MED B REIM 40,355.69 46,000.00 46,000.00 30,153.81 42,000.00 45,000.00 -2.2% TOTAL MEDICARE PART B REIMBU 374,047.49 408,000.00 408,000.00 267,654.56 382,000.00 412,500.00 1.1% A9000 9070 DENTAL INS 54,480.83 61,800.00 61,800.00 48,001.43 58,420.00 64,900.00 5.0% B9000 9070 DENTAL INS 72,048.84 74,000.00 74,000.00 60,242.38 80,555.00 84,000.00 13.5% DB9000 9070 DENTAL INS 26,557.87 28,000.00 28,000.00 22,807.14 28,000.00 29,600.00 5.7% SF9000 9070 DENTAL INS 17,026.12 20,500.00 20,500.00 15,876.05 20,500.00 21,500.00 4.9% SL9000 9070 DENTAL INS 904.86 1,000.00 1,000.00 777.44 1,000.00 1,050.00 5.0% SM9000 9070 DENTAL INS 2,590.66 2,800.00 2,800.00 2,221.16 2,800.00 2,900.00 3.6% SS9000 9070 DENTAL INS 1,383.12 1,500.00 1,500.00 1,188.35 1,500.00 1,550.00 3.3% TOTAL DENTAL INSURANCE 174,992.30 189,600.00 189,600.00 151,113.95 192,775.00 205,500.00 8.4% SF9000 9086 SVCE AWRDS 33,881.17 62,000.00 62,000.00 75,690.08 62,000.00 62,000.00 .0% TOTAL SERVICE AWARDS-VOL 33,881.17 62,000.00 62,000.00 75,690.08 62,000.00 62,000.00 .0% SF9000 9087 207A 201,387.06 275,000.00 275,000.00 180,877.90 218,000.00 299,135.00 8.8% TOTAL 207A RETIREE REIMB 201,387.06 275,000.00 275,000.00 180,877.90 218,000.00 299,135.00 8.8% A9000 9089 OPTCAL INS 14,222.06 15,200.00 15,200.00 12,143.62 15,200.00 16,100.00 5.9% B9000 9089 OPTCAL INS 2,888.22 3,200.00 3,200.00 2,543.36 3,055.00 3,550.00 10.9% DB9000 9089 OPTCAL INS 7,005.97 7,300.00 7,300.00 5,741.96 7,300.00 7,400.00 1.4% SF9000 9089 OPTCAL INS 4,321.30 5,100.00 5,100.00 3,911.05 5,100.00 5,200.00 2.0% 5L9000 9089 OPTCAL INS 229.80 250.00 250.00 196.47 250.00 250.00 .0% 5M9000 9089 VISION INS 656.40 700.00 700.00 547.00 700.00 700.00 .0% SS9000 9089 OPTCAL INS 351.00 400.00 400.00 297.36 400.00 400.00 .0% TOTAL OPTICAL INSURANCE 29,674.75 32,150.00 32,150.00 25,380.82 32,005.00 33,600.00 4.5% A9000 9090 EMP WELLNS 6,951.05 4,000.00 4,000.00 830.26 7,500.00 7,500.00 87.5% 216 Page 275 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT EMPLOYEE WELLNESS PROGRAM A T e ■: : I • I : I T e P:■ T ■N T-n . 1 - . ..etCHANGE B9000 9090 EMP WELLNS 233.40 500.00 500.00 .00 500.00 500.00 .0% DB9000 9090 EMP WELLNS 825.00 2,200.00 2,200.00 .00 2,200.00 2,200.00 .0% sM9000 9090 EMP WELLNS .00 500.00 500.00 .00 500.00 500.00 .0% TOTAL EMPLOYEE WELLNESS PROG 8,009.45 7,200.00 7,200.00 830.26 10,700.00 10,700.00 48.6% B9900 9901 Tx to A 83,150.00 78,350.00 78,350.00 78,350.00 78,350.00 83,400.00 6.4% SS9900 9901 Tx to A 71,000.00 43,000.00 43,000.00 43,000.00 43,000.00 52,500.00 22.1% TOTAL TRANSFER TO A 154,150.00 121,350.00 121,350.00 121,350.00 121,350.00 135,900.00 12.0% A9900 9902 Tx to B 594,150.00 830,275.00 830,275.00 .00 830,275.00 770,500.00 -7.2% DB9900 9902 Tx to B .00 .00 .00 .00 .00 39,000.00 .0% SF9900 9902 Tx to B .00 .00 .00 .00 .00 12,300.00 .0% TOTAL TRANSFER TO B 594,150.00 830,275.00 830,275.00 .00 830,275.00 821,800.00 -1.0% A9900 9950 Tx to 2,328,449.38 100,000.00 180,576.88 180,576.88 180,576.88 673,000.00 573.0% B9900 9950 Tx to 828,375.00 347,000.00 347,000.00 347,000.00 347,000.00 491,500.00 41.6% DB9900 9950 TX To 301,580.30 285,000.00 333,644.71 333,644.71 333,644.71 217,000.00 -23.9% SF9900 9950 Tx to 40,688.56 .00 .00 .00 .00 85,000.00 .0% SL9900 9950 Tx to .00 .00 .00 .00 .00 35,000.00 .0% sM9900 9950 Tx to 114,000.00 .00 .00 .00 .00 .00 .0% sR9900 9950 Tx to 28,000.00 60,000.00 60,000.00 60,000.00 60,000.00 .00 -100.0% SS9900 9950 Tx to 120,000.00 200,000.00 206,276.05 200,000.00 200,000.00 247,000.00 23.5% SW9900 9950 TX To 663,053.17 1,129,000.00 342,977.65 342,977.65 342,977.65 1,815,290.00 60.8% TOTAL TRANSFER To H 4,424,146.41 2,121,000.00 1,470,475.29 1,464,199.24 1,464,199.24 3,563,790.00 68.0% A9900 9960 Tx to V-PR 1,013,220.00 1,147,188.00 1,147,188.00 1,147,188.00 1,147,188.00 1,169,781.00 2.0% B9900 9960 Tx to V-PR 210,136.00 215,948.00 215,948.00 215,948.00 215,948.00 144,843.00 -32.9% DB9900 9960 TX To V-PR 880,680.00 1,023,415.00 1,023,415.00 1,023,415.00 1,023,415.00 1,053,935.00 3.0% SF9900 9960 Tx to V-PR 445,000.00 506,000.00 506,000.00 506,000.00 506,000.00 532,317.00 5.2% SL9900 9960 Tx to V-PR 105,914.00 106,953.00 106,953.00 106,953.00 106,953.00 107,991.00 1.0% SM9900 9960 Tx to V-PR 25,775.00 26,657.00 26,657.00 26,657.00 26,657.00 26,401.00 -1.0% sR9900 9960 Tx to V-PR 113,744.00 136,009.00 136,009.00 136,009.00 136,009.00 130,850.00 -3.8% SS9900 9960 Tx to V-PR 250,034.00 134,110.00 134,110.00 134,110.00 134,110.00 62,392.00 -53.5% SW9900 9960 TX To V-PR 606,797.00 750,261.00 750,261.00 750,261.00 750,261.00 578,193.00 -22.9% TOTAL TRANSFER To DEBT - PRI 3,651,300.00 4,046,541.00 4,046,541.00 4,046,541.00 4,046,541.00 3,806,703.00 -5.9% A9900 9970 Tx to V-IN 177,964.00 .00 .00 .00 .00 74,934.00 .0% B9900 9970 Tx to V-IN 51,864.00 .00 .00 .00 .00 .00 .0% DB9900 9970 TX To V-IN 251,167.00 195,465.00 195,465.00 195,465.00 195,465.00 98,108.00 -49.8% 21 Page 276 of 374 illitalliMO Town of Mamaroneck-NY 54652- ' NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT TRANSFER TO DEBT - INTEREST A T e ■: : I • I : I T e P:■ T ■N T-n . i - . ..etCHANGE SF9900 9970 Tx to V-IN 131,612.00 .00 .00 .00 .00 .00 .0% SL9900 9970 Tx to V-IN 6,659.00 8,363.00 8,363.00 8,363.00 8,363.00 6,554.00 -21.6% SM9900 9970 Tx to V-IN 5,037.00 .00 .00 .00 .00 .00 .0% SR9900 9970 Tx to V-IN 19,396.00 13,682.00 13,682.00 13,682.00 13,682.00 .00 -100.0% SS9900 9970 Tx to V-IN 95,203.00 .00 .00 .00 .00 7,468.00 .0% SW9900 9970 TX To V-IN 316,067.00 .00 .00 .00 .00 91,857.00 .0% TOTAL TRANSFER TO DEBT - INT 1,054,969.00 217,510.00 217,510.00 217,510.00 217,510.00 278,921.00 28.2% GRAND TOTAL 25,832,611.82 25,381,357.00 24,656,118.78 16,204,081.81 24,014,684.34 27,228,049.00 7.3% END OF REPORT - Generated by William Lacerenza x_ 218 Page 277 of 374 TOWN OF MAMARONECK WATER DISTRICT DEPARTMENTAL MISSION To fund the infrastructure of water to the public in a safe, reliable, environmentally sensitive, and financially responsible manner through the Westchester Joint Water Works. OPERATING ENVIRONMENT/WORKLOAD INDICATORS The Town of Mamaroneck is a participating community in the Westchester Joint Water Works. The Water Works was established to operate and maintain the water transmission system in the unincorporated portion of the Town. Other communities in the Water Works include the Town of Harrison and the Village of Mamaroneck. All operating expenses for the Water Works are funded through the water charges paid by consumers. Capital improvement projects are paid for by the participating communities. Capital projects are either categorized as local projects or joint projects. Local projects are financed entirely by the community in which the project is undertaken. Joint projects are funded proportionally by the three communities based upon total water consumption. The Rye Lake Filtration Plant for the Rye Lake Water Source is in the process of being built to remove naturally occurring organic matter and restore disinfection efficiency. It is a multi-year project of $205 million and the Town's share will be $34.2 million. We have already bonded $12.5 million to date and anticipate that we will borrow an additional $13.9 million through 2027. WJWW has applied for grant funds that if awarded,would reduce the amount required to bond.The cost of this project will significantly increase debt service and as a result will require significant rate increases. SUMMARY OF REVENUES 2025 2025 2025 BUDGET 2024 Adopted Adjusted Year-to- 2025 2026 %Increase DEPT CODE Actual Budget Budget Date Projected Budget (Decrease) Water District SW $ 1,208,119 $ 2,100,000 $ 1,398,558 $ 1,467,350 $ 2,843,540 $ 2,936,000 40% TOTAL REVENUE $ 1,208,119 $ 2,100,000 $ 1,398,558 $1,467,350 $ 2,843,540 $ 2,936,000 40% SUMMARY OF APPROPRIATIONS 2025 2025 BUDGET 2024 Adopted Adjusted 2025 2025 2026 %Increase DEPT CODE Actual Budget Budget Year-to-Date Projected Budget (Decrease) Water District SW8340 $ 303,190 $ 395,200 $ 388,716 $ 65,947 $ 93,100 $ 395,400 0.1% TOTAL APPROPRIATIONS $ 303,190 $ 395,200 $ 1,481,995 $ 65,947 $ 93,100 $ 395,400 0.1% 219 Page 278 of 374 Left Intentionally Blank 220 Page 279 9f 374 Town of Mamaroneck-NY 54652- ___41111=111 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Water ACTUAL GRIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE 5W834O WATER DISTRICT 5W834O 2773 WATER REVS -1,208,119.02 -2,100,000.00 -1,398,557.95 -1,467,350.19 -2,843,540.00 -2,936,000.00 39.8% TOTAL WATER DISTRICT -1,208,119.02 -2,100,000.00 -1,398,557.95 -1,467,350.19 -2,843,540.00 -2,936,000.00 39.8% TOTAL Water -1,208,119.02 -2,100,000.00 -1,398,557.95 -1,467,350.19 -2,843,540.00 -2,936,000.00 39.8% GRAND TOTAL -1,208,119.02 -2,100,000.00 -1,398,557.95 -1,467,350.19 -2,843,540.00 -2,936,000.00 39.8% -- END OF REPORT - Generated by William Lacerenza - 221 Page 280 of 374 Town of Mamaroneck-NY 54652- ___4111=3 NEXT YEAR/CURRENT YEAR BUDGET ANALYSIS PROJECTION: 26000 FY26 OPERATING BUDGET PROJECTION FOR PERIOD 99 ACCOUNTS FOR: 2024 2025 2025 2025 2025 2026 PCT Water ACTUAL GRIG BUD REVISED BUD ACTUAL PROJECTION Tentative BudgetCHANGE 5W8340 WATER DISTRICT 5W8340 4021 PBLC NOTCE 2,129.00 .00 .00 .00 .00 .00 .0% SW8340 4050 CONTGNCY .00 300,000.00 293,516.35 .00 .00 300,000.00 .0% 5W8340 4052 TAX CERTS .00 .00 .00 .00 .00 .00 .0% 5W8340 4059 LIAB INS 4,916.22 5,200.00 5,200.00 5,104.35 5,100.00 4,900.00 -5.8% 5W8340 4230 HYDRNT RNT 86,937.72 90,000.00 90,000.00 58,372.38 88,000.00 90,500.00 .6% 5W8340 4267 LEGALEXP 209,206.92 .00 .00 2,470.00 .00 .00 .0% TOTAL WATER DISTRICT 303,189.86 395,200.00 388,716.35 65,946.73 93,100.00 395,400.00 .1% TOTAL Water 303,189.86 395,200.00 388,716.35 65,946.73 93,100.00 395,400.00 .1% GRAND TOTAL 303,189.86 395,200.00 388,716.35 65,946.73 93,100.00 395,400.00 .1% _a END OF REPORT - Generated by William Lacerenza '" 222 Page 281 of 374 TAX LEVIES, RATES & ASSESSED VALUES 223 Page 282 of 374 TOWN OF MAMARONECK TAX LEVIES & RATES The calculation of tax levies and tax rates can be confusing. The amount of property tax for each property owner is based on the following: Assessed Values:The 2025 final assessed values estimate the reasonable market value of properties as of July 1, 2024 and the condition of properties as of May 1, 2025 for the 2026 budget. Adjustments to the Town's final assessment roll such as court orders, small claims assessment review decisions, exemption adjustments and NYS Department of Taxation and Finance- Office of Real Property Tax Service directives are made in compliance with NYS Real Property Tax Law. The Town and County tax rates will be calculated using the taxable assessed values in March 2026 which may vary from the current assessed values used to calculate tax rates in the 2026 Budget. Tax Levy: The Town's budgeted expenses less non-tax revenues is the amount needed to be raised through property taxes. This net amount is called the Tax Levy. As described in the Budget Message, the increase in the levy is capped based on a NYS mandated formula. A Town Board vote is required to override the tax cap. The tax levy cap for 2026 was calculated at 2.83% or $981,803. The proposed tax levy increase in the 2026 Budget is 3.96%or an increase of$2,669,079. Tax Rate: The tax rate is the tax levy divided by the total taxable assessed value of all property in the Town. The amount needed to run the Town is divided proportionately to each property based on assessed values. There is not a cap on the tax rate increase as the change reflects both the change in assessed value and the change in the tax levy. Equalization Rate: The percentage of full value at which taxable real property in a city, town or village is assessed as determined by the NYS Department of Taxation and Finance-Office of Real Property Tax Services (ORPTS). The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPTS's estimate of total full value for that same roll. The Town's current equalization rate remains at 100% meaning that the current assessed values represent 100% of a property's full market value. The rate is used to equalize the market value between municipalities and in the apportionment of taxes among municipal segments of school district and county taxes. 2026 Tax Increase Summary Tax Increase$ Tax Inc% Tax Levy Tax Levy Tax Rate Tax Rate for AV for AV Fund Fund $Increase %Increase Increase %Increase $1.7m $1.7m A General Fund-Townwide $ 720,400 10.31% 0.036436 6.48% $ 94.29 10.16% B General Fund-Part Town 175,000 1.47% (0.035625) -1.62% 64.33 1.77% DB Highway Fund 301,000 4.76% 0.018255 1.57% 97.65 5.07% SF Fire District 186,000 3.47% 0.004182 43.00% 62.89 3.89% SL Street Lighting District 14,700 4.44% 0.000824 1.36% 4.86 4.86% SM Ambulance District (186,500) -19.98% (0.016855) -22.66% (24.55) -19.99% SR Garbage District 159,900 5.74% 0.013375 2.63% 51.83 6.17% TOTAL $ 1,370,500 3.96% 0.020592 0.37% $ 351.30 3.83% 224 Page 283 of 3-7/1 TOWN OF MAMARONECK 2025/2026 TAX LEVY COMPARISON Tax Cap = 2.83% $ 981,803 2026 Tax Levy Increase $ 1,370,500 Tax Levy Over Cap $ 388,697 2025 2026 %Change in Fund Fund Tax Levy Tax Levy Variance Tax Levy A General Fund-Townwide $ 6,987,600 $ 7,708,000 $ 720,400 10.31% B General Fund-Part Town 11,915,000 12,090,000 175,000 1.47% DB Highway Fund 6,328,000 6,629,000 301,000 4.76% SF Fire District 5,354,000 5,540,000 186,000 3.47% SL Street Lighting District 331,300 346,000 14,700 4.44% SM Ambulance District 933,500 747,000 (186,500) -19.98% SR Garbage District 2,784,100 2,944,000 159,900 5.74% TOTAL $ 34,633,500 $ 36,004,000 $ 1,370,500 3.96% 2025/2026 TAX RATE COMPARISON (Per $1,000 of Taxable A.V.) 2025 2026 Tax Rate Tax Rate Increase Fund Fund Estimate (Decrease) A General Fund-Townwide 0.562329 0.598765 0.036436 B General Fund-Part Town 2.195840 2.160215 (0.035625) DB Highway Fund 1.166200 1.184455 0.018255 SF Fire District 0.977989 0.982171 0.004182 SL Street Lighting District 0.060517 0.061341 0.000824 SM Ambulance District 0.074375 0.057520 (0.016855) SR Garbage District 0.508558 0.521933 0.013375 TOTAL 5.545808 5.566400 0.020592 Tax Rate Increase 0.37% 225 Page 284 of 374 TOWN OF MAMARONECK TAX LEVIES & RATES *Assessed Values for 2025 and 2026 are actuals as of March 2025 and September 2026 respectively. GENERAL FUND AMBULANCE 2025 2026 2025 2026 Assessed Valuation $12,461,466,726 $ 12,873,157,617 $12,585,499,247 $ 12,986,798,820 Average Assessed Value $ 1,651,000 $ 1,708,000 $ 1,651,000 $ 1,708,000 Tax Levy: $ 6,987,600 $ 7,708,000 $ 933,500 $ 747,000 Percentage Change-Tax Levy 14.21% 10.31% 28.76% -19.98% Tax Rates-Current Year 0.562329 0.598765 0.074375 0.057520 Tax Rates- Prior Year 0.524724 0.562329 0.061534 0.074375 Tax Rates- Increase 0.036013 0.036436 0.012639 (0.016855) Percentage Change-Tax Rate 6.86% 6.48% 20.54% -22.66% Tax-Average AV $ 928.41 $ 1,022.69 $ 122.79 $ 98.24 Year to Year Annual Tax Increase $ 119.28 $ 94.29 $ 27.88 $ (24.55) Tax Increase% 14.79% 10.16% 29.48% -19.99% PART TOWN HIGHWAY 2025 2026 2025 2026 Assessed Valuation $ 5,435,953,003 $ 5,596,665,177 $ 5,435,953,003 $ 5,596,665,177 Average Assessed Value $ 1,651,000 $ 1,708,000 $ 1,651,000 $ 1,708,000 Tax Levy: $ 11,915,000 $ 12,090,000 $ 6,328,000 $ 6,629,000 Percentage Change-Tax Levy 10.04% 1.47% 4.34% 4.76% Tax Rates-Current Year 2.195840 2.160215 1.166200 1.184455 Tax Rates- Prior Year 2.125861 2.195840 1.190713 1.166200 Tax Rates- Increase 0.066026 (0.035625) (0.026611) 0.018255 Percentage Change-Tax Rate 3.11% -1.62% -2.23% 1.57% Tax-Average AV $ 3,625.33 $ 3,689.65 $ 1,925.40 $ 2,023.05 Year to Year Annual Tax Increase $ 351.36 $ 64.33 $ 91.81 $ 97.65 Tax Increase% 10.75% 1.77% 5.02% 5.07% 226 Page 285 of 374 TOWN OF MAMARONECK TAX LEVIES & RATES STREETLIGHTING GARBAGE 2025 2026 2025 2026 Assessed Valuation $ 5,483,825,445 $ 5,640,568,486 $ 5,483,825,445 $ 5,640,568,486 Average Assessed Value $ 1,651,000 $ 1,708,000 $ 1,651,000 $ 1,708,000 Tax Levy: $ 331,300 $ 346,000 $ 2,784,100 $ 2,944,000 Percentage Change-Tax Levy 8.45% 4.44% 11.02% 5.74% Tax Rates-Current Year 0.060517 0.061341 0.508558 0.521933 Tax Rates- Prior Year 0.059395 0.060517 0.487539 0.508558 Tax Rates- Increase 0.001019 0.000824 0.020155 0.013375 Percentage Change-Tax Rates 1.72% 1.36% 4.13% 2.63% Tax-Average AV $ 99.91 $ 104.77 $ 839.63 1 $ 891.46 Annual Increase $ 8.45 $ 4.86 $ 88.85 $ 51.83 Tax Increase% 9.26% 4.86% 11.86% 6.17% FIRE TOTAL 2025 2026 2025 2026 Assessed Valuation $ 5,483,825,445 $ 5,640,568,486 Average Assessed Value $ 1,651,000 $ 1,708,000 $ 1,651,000 $ 1,708,000 Tax Levy: $ 5,354,000 $ 5,540,000 $ 34,633,500 $ 36,004,000 Percentage Change-Tax Levy 0.28% 3.47% 8.61% 3.96% Tax Rates-Current Year 0.977989 0.982171 5.545808 5.566401 Tax Rates-Prior Year 1.037965 0.977989 5.487731 5.545808 Tax Rates- Increase (0.061640) 0.004182 0.058077 0.020592 Percentage Change-Tax Rates -5.94% 0.43% 1.06% 0.37% Tax-Average AV HH $ 1,614.66 $ 1,677.55 $ 9,156.12 1 $ 9,507.40 Annual Increase $ 16.56 $ 62.89 $ 722.17 $ 351.30 Tax Increase% 1.04% 3.89% 9.16% 3.83% 227 Page 286 of 374 TOWN OF MAMARONECK TAX REFUNDS BASED ON TAX CERTIORARIS 2017-2026 Adopted YEAR Budget Actual 2017 193,500 165,930 2018 188,500 292,094 2019 430,100 396,691 2020 338,830 165,115 2021 260,000 4,735 2022 260,000 110,622 2023 164,500 11,099 2024 96,500 8,000 2025 (Estimate) 55,450 19,450 2026 (Budget) 43,150 - TAX CERTIORARIS $600,000 $500,000 c $400,000 $300,000 8 $200,000 $100,000 so 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 BUDGET ACTUAL 228 Page 287 of 374 TOWN OF MAMARONECK PROPERTY TAX CAP CALCULATION 2025 Tax Levy $34,633,500 Tax Base Growth Factor X 1.0062% ➢ Based on State Tax and Finance determination of"quantity change" such as new construction, newly taxable status of existing property or measurable improvements to taxable property or measurable improvements to taxable property within the Town of Mamaroneck $34,848,228 Plus: PILOTs receivables in 2025 -0- Allowable Levy Growth Factor X 1.02% ➢ Lesser of 1.02%or inflation factor(percent change in CPI for the 12 month period ending 6 months before the start of the coming fiscal year over the prior 12 month period) but not lower than 1.00% $35,545,192 Less PILOT receivables in 2025 -0- Plus:Available carryover from FYE 2025 -0- Plus: Expenditures from court orders or judgments arising from tort actions in excess of 5%of the tax levy (certioraris cannot be included) -0- Plus: Increases to the average actuarial contribution rate of pension funds in excess of 2%: ➢ Employees Retirement System- Excess of 2% -0- • Police and Firefighters Retirement System-Excess 2.0% 70,111 Total Tax Levy Limit for 2026 $35,615,303 Total Increase for All Budget Funds $981,803 Total Increase on a percentage basis 2.83% 229 Page 288 of 374 TOWN OF MAMARONECK AVERAGE PROPERTY TAX BILL Below is a breakdown of an average tax bill for the services that cannot be reasonably captured solely with a separate fee. The comparison is based on tax rates for the 2025/26 School District Rates and the current 2025/26 Village Rates. Average Assessed Value $1,708,000 2026 Estimated Tax Bill Town Town Village Village Resident Resident Larchmont Mamaroneck Rate Mam Sewer NR Sewer Resident Resident General Town 0.599 $ 1,023 $ 1,023 $ 1,023 $ 1,023 Ambulance District-Townwide 0.058 $ 98 $ 98 $ 98 $ 98 Part Town 2.160 $ 3,690 3,690 - - Highway- Part Town 1.184 2,023 2,023 - - Special Districts-Town 1.565 2,674 2,674 - - County 2.295 3,896 3,896 3,896 3,896 County Refuse 0.298 509 509 509 509 County-Sewer New Rochelle 1.038 - 1,773 1,773 - Mamaroneck 0.624 1,066 - - 1,066 School-Mamaroneck 12.451 21,266 21,266 21,266 21,266 Village of Larchmont 4.482 - - 7,655 - Village of Mamaroneck 6.486 - - 11,077 TOTAL ANNUAL TAX $ 36,244 $ 36,951 $ 36,221 $ 38,935 TOTAL BY TAXING DISTRICT: Town $ 9,507 $ 9,507 $ 1,121 $ 1,121 County 5,471 6,179 6,179 5,471 School 21,266 21,266 21,266 21,266 Village - - 7,655 11,077 TOTAL ANNUAL TAX @ AV$1.7 m $ 36,244 $ 36,951 $ 36,221 $ 38,935 TOTAL 2025 ACTUAL TAX @ AV$1.6m $ 35,027 $ 35,710 $ 35,005 $ 37,630 $ Increase from 2025 $ 1,218 $ 1,242 $ 1,217 $ 1,305 Increase from 2025 3.48% 3.48% 3.48% 3.47% 230 Page 2a9 of a-74 TOWN OF MAMARONECK AVERAGE PROPERTY TAX BILL BREAKDOWN Average Assessed Value $1,708,000 TOWN RESIDENTS (Mamaroneck Sewer District) AVERAGE TOTAL TAXES $36,244 Town Taxes $9,507 26% School Taxes $21,266 County Taxes 59% $5,471 15% VILLAGE OF LARCHMONT RESIDENT AVERAGE TOTAL TAXES $36,221 Town Taxes Village Taxes $1,121 County Taxes $7,655 3% $6,179 21% 17% feaffigo School Taxes $21,266 59% VILLAGE OF MAMARONECK RESIDENT AVERAGE TOTAL TAXES $38,935 Town Taxes Village Taxes $1,121 County Taxes $11,077 3% $5,471 28% 14% School Taxes $21,266 55% 231 Page 290 9f 3-74 TOWN OF MAMARONECK SCHEDULE OF ASSESSED VALUES- ALL DISTRICTS TAXABLE ASSESSED VALUES* AV GENERAL GENERA Highway Fire District Street Ambulance Garbage Sewer Water District Year FUND L FUND- Fund(DB) (SF) Lighting District(SM) District(SR) District (SW) End TOWNWIDE PART District(SL) (55)*** (A) TOWN (B) 2025 12,873,157,617 5,596,665,1 5,596,665,177 5,640,568,486 5,640,568,486 12,986,798,820 5,640,568,486 5,368,838,586 5,640,568,486 2024 12,461,466,726 5,435,953,0 5,435,953,003 5,483,825,445 5,483,825,445 12,585,499,247 5,483,825,445 5,230,081,545 5,483,825,445 2023 11,660,040,445 5,093,419,7 5,093,419,715 5,143,523,782 5,143,523,782 11,782,045,213 5,143,523,782 4,906,894,882 5,143,523,782 2022 10,829,121,547 4,723,512,4 4,723,512,446 4,764,352,883 4,764,352,883 10,930,501,397 4,764,352,883 4,548,069,983 4,766,307,883 2021 10,148,610,903 4,437,382,3 4,437,382,377 4,474,985,834 4,474,985,834 10,242,944,670 4,474,985,834 4,275,639,434 4,479,156,334 2020 9,747,124,073 4,288,772,7 4,288,772,791 4,324,239,013 4,324,239,013 9,840,315,812 4,324,239,013 4,125,017,413 4,324,239,013 2019 9,749,092,921 4,294,625,3 4,294,625,309 4,327,051,466 4,327,051,466 9,836,668,541 4,327,051,466 4,122,053,365 4,327,051,466 2018 9,751,130,223 4,308,315,4 4,308,315,488 4,341,181,950 4,341,181,950 9,865,111,723 4,341,181,950 4,136,201,850 4,341,181,950 2017 9,743,703,508 4,261,254,6 4,261,254,601 4,298,239,002 4,298,239,002 9,841,241,101 4,298,239,002 4,114,212,152 4,310,659,752 2016 9,441,524,597 4,099,787,5 4,099,787,504 4,139,769,408 4,139,769,408 9,547,112,115 4,139,769,408 3,806,851,004 4,153,155,278 2015 9,210,122,797 4,100,331 4,100,331,806 4,144,372,145 4,144,372,145 9,308,604,018 4,144,372,145 3,949,444,895 4,144,372,145 ,806 *Taxable Assessed Values reflected are based on property assessments at the end of May in the year the budget was adopted. The 2026 tax rates calculated in this budget are based on the AV Year Ended May 31, 2025. ** Reflects Townwide reassessment ***Sewer Tax was converted to Sewer Fees based on usage beginning in 2015. ASSESSED VALUES- BY MUNICIPALITY % of Total Municipality Assessed Value AV Town of Mamaroneck(Unincorporated) $ 5,596,665,177 43.48% Village of Larchmont $ 3,925,742,371 30.50% Village of Mamaroneck $ 3,350,750,069 26,02% Total Taxable Value (Town Wide) $ 12,873,157,617 100% *Taxable Assessed Values reflected are based on property assessments at the end of May in the year the budget was adopted. The 2026 tax rates calculated in this budget are based on the AV Year Ended May 31, 2025. 232 Page 291 of 374 TOWN OF MAMARONECK TAX EXEMPTIONS TOWNWIDE (UNICORPORATED AREA) DBL/LIMITED VETERANS AGED CLERGY Vol INCOME WHOLLY EXEMPT AV YEAR Tax Year TAXABLE AV EXEMPTION EXEMPTIONS EXEMPTIONS Firefighters EXEMPTIONS MUNICORP PROPERTY (RPTL 458,458a) (RPTL 467) (RPTL 460) (RPTL 466-a) (RPTL 459-c) (RPTL 406(5)) 2025 2026 12,873,157,617 43,221,923 61,760,237 - 3,124,942 3,129,035 - 737,846,373 2024 2025 12,461,466,726 43,009,825 68,768,453 - 3,625,342 2,667,035 - 761,488,373 2023 2024 11,677,946,519 44,541,245 64,958,906 1,500 3,111,642 2,455,035 - 760,004,373 2022 2023 10,837,203,585 45,415,242 42,235,777 1,500 - 1,388,285 - 760,109,373 2021 2022 10,157,805,458 38,336,720 43,356,499 1,500 - 1,307,985 - 840,456,077 2020 2021 9,747,124,073 40,639,380 38,563,866 1,500 - 1,124,485 35,500 757,742,873 2019 2020 9,749,092,921 42,226,692 32,807,435 1,500 - 703,985 35,500 756,565,873 2018 2019 9,751,130,223 43,293,764 34,865,746 - - 538,485 35,500 754,747,873 2017 2018 9,771,592,337 48,661,459 36,283,764 - - 292,225 976,000 755,047,873 2016 2017 9,475,721,071 53,062,776 40,220,292 - - 547,756 - 752,325,473 TAX LEVY AND TAX RATE HISTORY COUNTY(2) COUNTY(3) TOWN WIDE TOWN(1) MAM SEWER NR SEWER YEAR ASSESSMENT TAX LEVY TAX RATE TAX RATE TAX RATE 2026 12,873,157,617 $ 36,004,000 5.60 3.22 3.63 2025 12,461,466,726 34,633,500 5.50 3.24 3.64 2024 11,677,946,519 31,887,970 5.48 3.48 3.93 2023 10,837,203,585 30,180,305 5.60 3.76 4.27 2022 10,157,805,458 29,065,226 5.71 3.76 4.27 2021 9,747,124,073 27,439,613 5.65 3.92 4.44 2020 9,749,092,921 27,045,640 5.58 3.93 4.61 2019 9,751,130,223 26,514,663 5.46 4.01 4.65 2018 9,771,592,337 25,646,039 5.41 4.08 4.86 2017 9,475,721,071 24,987,956 5.47 4.16 5.01 2016 9,210,122,797 23,713,182 5.20 4.23 - Schedule represents actual applied tax rates&assessments after adjustment for certioraris. (1)Town tax rate reflects General Townwide,Town Outside Village,Highway,Ambulance, Fire,Garbage and Street Lighting Districts. (2)County tax rate includes-General County Tax,County Refuse District&County Sewer District-Mamaroneck Valley. 233 Page 29-29fa-74 Left Intentionally Blank 234 Page 293 9f 37/1 SUPPLEMENTAL SCHEDULES 235 Page 294 9f 174 Left Intentionally Blank 236 P age 295 9f 3-74 TOWN OF MAMARONECK BUDGETED POSITION SUMMARY BY DEPARTMENT 2024 2025 2026 VARIANCE Budget Function Full-Time Part-Time* Full-Time Part-Time* Full-Time Part-Time* Full-Time Part-Time* Ambulance 2.00 45.00 2.00 46.00 2.00 50.00 - 4.00 Assessor 4.00 1.00 4.00 - 4.00 - - - Building Department 4.00 2.00 4.00 2.00 4.00 2.00 - - Buildings&Grounds 2.00 4.00 2.00 4.00 2.00 4.00 - - Community Services - - - - - - - - Comptroller 6.00 - 6.00 - 6.00 - - - Conservation 1.00 6.00 1.00 6.00 1.00 6.00 - - Engineering 4.40 2.00 4.20 2.00 4.20 2.00 - - Fire Department 14.00 3.00 15.00 3.00 15.00 3.00 - - Garbage District - - - - - - - - Highway 24.60 9.00 23.80 10.00 23.80 9.00 - (1.00) Human Resources 1.00 - 1.00 - - - (1.00) - Information Technology 3.00 - 3.00 - 3.00 - - - Justice Court 2.00 11.00 2.00 11.00 2.00 10.00 - (1.00) Police Department 39.00 21.00 39.00 21.00 39.00 21.00 - - Recreation 12.00 271.00 12.00 307.00 12.00 321.00 - 14.00 Town Administrator 4.00 2.00 4.00 2.00 5.00 1.00 1.00 (1.00) Town Attorney - - - - - - - - Town Board - 4.00 - 4.00 - 4.00 - - Town Clerk 3.00 3.00 3.00 3.00 3.00 3.00 - - Town Supervisor 2.00 - 2.00 - 2.00 1.00 - 1.00 Unallocated - - - - - - - - Water District - - - - - - - - 128.00 384.00 128.00 421.00 128.00 437.00 - 16.00 Full-Time Positions by Type Collective Bargaining Unit Term Positions Civil Service Employees Association 1/1/21-12/31/24 50 Police Benevolent Association 1/1/23-12/31/24 36 Professional Firefighters Association 1/1/24-12/31/28 15 Management/Non-Union/Elected - 27 TOTAL 128 237 Page29.6of3-74 TOWN OF MAMARONECK BUDGETED POSITION SUMMARY Typically the Town strives to keep the number of budgeted positions stable but as services change and technology is implemented there is often a need to change the staffing model. The number of full-time positions has not changed since 2024. The Human Resource Department was consolidated into the Town Administrator's office for efficiency. As a result, one full-time position was moved into to the Town Administrator's Office. Part time positions are reported as the number of employees on payroll or estimated. Recreation budgets are appropriated by dollar amount with various number of seasonal and part time employees filling those positions that cannot be accurately converted to Full Time Equivalents. Both the Civil Service Employees Association and Police Benevolent Association contracts are currently in negotiations. 238 Page 297 of 374 FINANCIAL POLICIES 239 Page 2989f374 TOWN OF MAMARONECK FINANCIAL POLICIES The Town Board has adopted financial policy statements to provide for improved long-term decision making. The development of effective strategies first requires an understanding of the causes of problems and the inter-relationships among them. Second, we must relate our understanding of the problems to specific community needs and objectives. One way to do this is by specifying our financial objectives in policy statements. Using policy statements to set financial goals provides a means of measuring the Town's progress toward improving its financial condition. These financial policy statements are in compliance with the Federal guidelines and regulations. Although a broad range of statements, decisions, and activities could be construed as financial policies, financial policies are defined here as goals for our financial operation. Setting goals gives us a long-range perspective on our current approach to financial management. It also helps us agree on the kind of financial condition we want for our community. The establishment of financial policies is useful for the following reasons: 1. A formal set of policies can help the Town Board and Town Administrator discover inconsistencies, and gaps in our financial operations. It can also help develop similar expectations regarding financial decision making. 2. Publicly adopted policy statements can contribute greatly to the credibility of (and public confidence in) the Town. Such statements show the credit rating industry and other business partners the Town's commitment to sound financial management and fiscal integrity. 3. Established policies can save the Town Administrator and the Town Board time and energy. Once certain policies are set,they can be followed by all Town employees providing consistent procedures Townwide. 4. The process of developing overall policies directs the attention of management and elected officials to the Town's total financial condition rather than to single issues. This process requires that long term financial planning be linked to day-to-day operations. 5. Discussing and approving financial policies can make elected officials more aware of their role as policy makers in maintaining the Town's good financial condition. 6. Discussing financial issues and adopting a formal position can help the Town to prepare for financial emergencies and to avoid relying on short-term solutions. 7. Setting policies can improve fiscal stability by helping local officials look down the road, plan tax rates and expenditures two to four years ahead and be consistent in their approaches to planning. 8. Finally, explicit policies contribute to continuity in the government's financial affairs. Local officials may change overtime,but policies can continue to guide whoever manages the Town's finances. With the information from multi-year financial planning,the Town Board can develop its goal for the financial future of the organization. Recommendations for the Town's financial policies are based on sound planning principles put forth by local government finance practitioners, bond rating firms, best practices and the staff's professional judgments. While the Town continues to function under these policies it is prudent to review them annually and is recommended that the updated polices be adopted following the budget adoption. 240 Page 299 of 3-74 TOWN OF MAMARONECK FINANCIAL POLICIES PURCHASING POLICY The Town of Mamaroneck does hereby adopt the following policy and procedures governing the purchase and procurement of all goods and services. The following items are not subject to competitive bidding pursuant to Section 103 of the New York State General Municipal Law. 1) Purchase contracts under$20,000, or as may be further amended pursuant to GML Section 103. 2) Public Works contracts under$35,000 or as may be further amended pursuant to GML Section 103 3) Emergency Purchases approved by the Town Administrator(See Section 3.6(4)) 4) Goods purchased from agencies for the blind and severely handicapped 5) Goods purchased from correctional institutions 6) Purchases under New York State and Westchester County Contracts 7) Purchases under contracts from other political subdivisions within the United States if such contract was publicly bid and made available for use by other governmental entities. 8) Surplus and secondhand purchases from another governmental entity. Methods for Securing Goods and Services All goods and services will be secured by the use of written requests for proposals,written quotations,verbal quotations,or any method that assures goods will be purchased at the lowest price and best value. Exceptions to this requirement are as follows: a) Emergency Purchases approved by the Town Administrator b) Goods purchased from agencies for the blind or severely handicapped c) Goods purchased from correctional institutions d) Purchases under New York State Contracts, Westchester County Contracts or Federal General Services Administration Contracts e) Purchases under contracts from other political subdivisions within the United States if such contract was publicly bid and made available for use by other governmental entities. f) Goods purchased from purchasing consortiums that utilize some form of competitive bidding to establish pricing. Purchases of Goods and Services Purchases up to $2,000 Purchases of not more than $2,000 may be made without authorization from the Town Administrator. Verbal quotes are preferred and are to be documented on the claim form. 241 Page 300 9f 3-7'l TOWN OF MAMARONECK FINANCIAL POLICIES PURCHASING POLICY (continued) Purchases between $2,001-19,999 Purchases require authorization from the Town Administrator. At least 3 written quotes are required. Requisition and purchase order to be signed by the Town Comptroller and the Town Administrator before ordering. Purchases of$20,000 or above Purchases must be publicly advertised bid or RFP and must be circulated to at least 3 companies. Contracts may be approved by Town Board. Requisition and purchase order must be signed by the Town Comptroller and the Town Administrator. Public Works Projects Public Works up to $2,999 At least 2 verbal or written quotations documented on the claim form. Public Works between $3,000-$9,999 At least 3 written quotations documented on the requisition form. Requisition and purchase order to be signed by the Town Comptroller and the Town Administrator before ordering. Public Works between $10,000-$34,999 Must be publicly advertised bid or RFP and circulated to at least 3 companies. Contracts may be approved by Town Board. Requisition and purchase order must be signed by the Town Comptroller and the Town Administrator before ordering. Public Works$35,000 and above Subject to a publicly advertised bid pursuant to GML Section 103. Contracts must be approved by Town Board and a formal contract must be signed by the Town Administrator after Town Board approval. Exemptions There may be circumstances when, certain types of procurements for which, the solicitation of alternative proposals or quotations will not be in the best interest of the Town. In the following circumstances it may not be in the best interest of the Town of Mamaroneck to solicit alternate quotations or not accept the lowest bid: 1) Professional services or services requiring special or technical skill,training or expertise.The individual or company must be chosen based upon qualifications showing accountability, reliability, skill, education and training, integrity and moral worth. 242 Page 301 of 374 TOWN OF MAMARONECK FINANCIAL POLICIES PURCHASING POLICY (continued) 2) In determining whether a service fits into this category,the Town shall take into consideration the following guidelines: a) Whether the services are subject to state licensing or testing requirements. b) Whether substantial formal education or training is a necessary prerequisite to the performance of services c) Whether the services require a personal relationship between the individual and municipal officials. 3) Professional or technical services shall include but not be limited to the following: services of an attorney; services of a physician;technical services of an engineer engaged to prepare plans, maps, or estimates; services of a consultant; services of an insurance broker/carrier, services of a public accountant, investment management services, printing services that involve extensive writing, editing or art work; management of municipally owned property; computer software or programming services for customized programs, or services involving substantial modification and customizing of prepackaged software. 4) Emergency Purchases pursuant to Section 103(4) of the GML. Due to the nature of this exception, these goods or services must be purchased immediately and a delay in order to seek alternate proposals may threaten the life, health, safety or welfare of the community and its residents.This section does not preclude alternate proposals if time permits.The emergency situation must be documented. All emergency purchases are subject to the prior approval of the Town Administrator. Credit Card Purchases A. Subject to the approval of the Town Administrator or Comptroller, credit card purchases will be acceptable in accordance with the Town's procurement policy. B. The Town maintains a master credit card that may be utilized by Department heads or other authorized Town employees for the purpose of facilitating departmental purchases. C. No purchases of personal items shall be made on Town credit cards, even if the intent is to reimburse the Town of such purchases. D. No department, Department Head or Town employee shall request a "store" or any other type of credit card under the name of the Town of Mamaroneck. No additional bank credit lines or accounts will be established without the authorization of the Town Administrator E. This section does not pertain to vendor accounts established for the purpose of"buying on account" with an invoice subsequently sent to the Town for payment.These accounts should be established on an as needed basis through the Comptroller's Office. 243 Page 302 of 374 TOWN OF MAMARONECK FINANCIAL POLICIES FUND BALANCE POLICY Purpose:The Town of Mamaroneck,in order to address the implications of Government Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting adopted a Fund Balance Policy to consider the implications of unanticipated events that could adversely impact the Town's financial condition and the continuation of municipal services. The policy establishes the framework to maintain adequate fund balances and cash reserves to: • Provide sufficient cash flow for daily financial needs and commitments • Protect and maintain investment downturns or revenue shortfalls • Offset significant economic downturns or revenue shortfalls • Provide funds for unanticipated expenditures and events related to emergencies Minimum Unassigned Fund Balances: The Town will endeavor to maintain a minimum of unassigned fund balance in its General Fund, Highway Fund and Special District Funds ranging from 15-25% of the subsequent Year's budgeted appropriations. The minimum fund balance is to protect against cash flow shortfalls related to the timing of projected revenue and to maintain a stable budget. Replenishing of Fund Balances: When fund balances fall below the minimum 15%, the Town will replenish the fund balances using various budget strategies including but not limited to the following: • Reduce recurring expenditures to eliminate the structural deficit • Increase taxes,fees for service or pursue alternate funding sources • Follow strategies that are a combination of the two alternatives To ensure the timely replenishment of fund balances in each of the budget funds,the following replenishment guidelines: • Should a fund balance fall below 15%of the subsequent year's appropriations,such fund balance shall be replenished over a period not to exceed two years. • Should a fund balance fall between 15%and 20%of the subsequent year's appropriations, such fund balance shall be replenished over a period not to exceed four years. • Should a fund balance fall between 20%and 25%of the subsequent year's appropriations, such fund balance shall be replenished over a period not to exceed six years. 244 Page 303 9f 3-7'l TOWN OF MAMARONECK FINANCIAL POLICIES FUND BALANCE POLICY Should unassigned fund balances in any Town fund exceed 25% of budgeted appropriations, the Town will give consideration to using fund balance surpluses for the following priorities: 1. For one-time expenditures that are non-recurring in nature. 2. Capital expenditures such as equipment replacement, infrastructure improvements or repairs and facility improvements. 3. Offset recurring expenditures however this use of funds should be carefully evaluated to avoid future fund balance deficiencies.The use of surplus funds for this purpose should be considered where there is a reasonable expectation that the surplus funds can be replenished in the time periods specified by this policy. 245 Page 30/1 of 374 TOWN OF MAMARONECK FINANCIAL POLICIES INVESTMENT POLICY Objectives:The primary objectives of the Town's investment activities are, in priority order: a.Delegation of Duties: The Town Board's responsibility for administration of the investment program is delegated to the Comptroller who shall establish written procedures for the investment program consistent with these guidelines. Such procedures shall include an adequate internal control structure. b.Diversification: It is the policy of the Town to diversify its deposits and investments by financial institution, investment instrument and by maturity. c.Internal Controls: To conform with all applicable federal, state and other legal requirements (legal); adequately safeguard principal (safety); provide sufficient liquidity to meet all operating requirements (liquidity); and obtain a reasonable rate of return (yield). It is the policy of the Town for all moneys collected by a Town employee to transfer those funds to the Comptroller within 2 days, or within the time period specified in law, whichever is shorter. The Comptroller is responsible for establishing and maintaining an internal control structure to provide reasonable, but not absolute,assurance that deposits and investments are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorization and recorded properly in compliance with applicable laws and regulations. Designation of Depositories: The banks authorized for deposits: Chase, Webster Bank, HSBC, Wells Fargo, Signature, Citibank, People's United Bank,Wilmington Bank and Bank of New York. Collateralizing Deposits: In accordance with the provisions of General Municipal Law, Section 10, all deposits of the Town, including certificates of deposits and special time deposits, in excess of the amount insured under the provisions of the Federal Deposit Insurance Act shall be secured: a. By a pledge of"eligible securities"with an aggregate "market value" as provided by GML Section 10, equal to the aggregate amount of deposits from the categories designated in this policy. b. By an eligible surety bond payable to the government for an amount at least equal to 100%of the aggregate amount of deposits and the agreed upon interest, if any, executed by an insurance company authorized to do business in New York state,whose claims-paying ability is rated in the highest category. c. By an eligible irrevocable letter of credit issued by a qualified bank other than the bank with the deposits in favor of the Town with an aggregate value equal to 100%of the aggregate amount of deposits and the agreed-upon interest. Permitted Investments: Eligible securities used for collateralizing deposits include:Special time deposit accounts; Certificates of Deposit; Obligations of the United States of America; and Obligations of the State of New York. 246 Page 305 9f 3-7'l TOWN OF MAMARONECK FINANCIAL POLICIES BUDGET POLICY This policy establishes guidelines to develop, prepare and administer the Town's annual budget and to promote sound fiscal planning based on comprehensive historical and current economic data. Balanced Budget The Town shall annually prepare an itemized operating budget for each fund. The annual operating budget shall present proposed revenues and expenses for each operating budget account. The budget will be balanced with revenues equal to or greater than current expenditures. In any fund in which expenditures exceed revenue, fund balance and reserve balances may be used to meet shortfalls to the extent available. The annual operating budget process and format shall be performance based and focused on goals,objectives and performance indicators. In accordance with §106 of Town Law, a Tentative Budget must be submitted to the Town Clerk, Supervisor and Town Board on or before October 30th of each year. Upon completion of the review of the Tentative Budget by the Supervisor and Town Board, a Preliminary Budget shall be prepared. The Preliminary Budget shall be the subject of a public hearing that shall take place no later than December 15. A notice of the public hearing shall be posted no later than five (5) days prior to the date of the hearing. The content of the Preliminary Budget shall be in the format prescribed by the State Comptroller in accordance with §107 of Town Law. The Town Board adopts an annual budget for each fund based on budget requests submitted by each Department Director who have accurately identified and justified their fiscal needs as part of the annual budget process.The Budget must be adopted by resolution of the Town Board no later than December 20th of each year. Operating Budget Budget transfers are a useful and necessary management tool that permits reallocation of funds within the budget in order to respond to changing circumstances, unanticipated needs and price increases. Department Directors are authorized to request the Comptroller to transfer operating budget appropriations from one line item to another within the same fund. Department Directors may request transfers of funds from full-time salaries budget accounts to or from part- time salaries, benefits or utilities. Department Directors may not request transfers from full time or part time salary accounts into equipment or contractual expense accounts. The Comptroller, after reviewing the necessity of the transfer and that funds are available, is authorized to complete transfers within departments from one line item to another in the operating budget and transfers of up to$5,000 between departments. Budget transfers between departments in the operating budget between $5,001-$10,000 requires both the approval of the Town Administrator and the Comptroller. 247 Page 306 of 374 TOWN OF MAMARONECK FINANCIAL POLICIES BUDGET POLICY Operating Budget(continued) Budget transfers of more than $10,000 require the approval of the Town Board except for year-end transfers that are required to close the Town's accounting records. Year-end transfers require the Comptroller's approval. Capital Budget Transfers Department Directors are authorized to request the Comptroller to transfer capital project budget appropriations from one project expense line item within the same project. The Comptroller, with the approval of the Town Administrator after reviewing the necessity of each transfer and that funds are available, is authorized to complete transfers from one object code to another for the same project or purpose. The Comptroller is authorized, with the approval of the Town Administrator to transfer up to $20,000 of remaining Capital Budget appropriations for completed projects funded with the Town's fund balance to other projects requiring funding.The transfer must be between projects in the same Town Budget Fund. Remaining balances will be returned to the original funding source. Any portion of bond proceeds,inclusive of premiums,that is not expended for the purpose for which the bond was issued must be applied only to the payment of the principal and interest on such obligations respectively and cannot be transferred to a different project in accordance with GML§165 of the Local Finance Law. Budget Amendments Amendments to the Town's adopted operating budget require an approval by Town Board resolution and the Comptroller's electronic approval. Personal Services Budget An approval by Town Board resolution amending the operational budget is required to abolish, create and upgrade positions. 248 Page 307 of 3-7/1 TOWN OF MAMARONECK BUDGET POLICY Budget Administration /Schedule and Procedures A. Budget Development Calendar Annual budget preparation for the ensuing fiscal year is performed in accordance with §106 of Town Law as follows: Months Action January to March Comptroller closes the books on the prior fiscal year April Issuance of Audited Annual Financial Report July Distribution of budget instructions for both Operating &Capital Budget to Department Heads August Submission of capital budget requests to Town Administrator and Comptroller September Submission of operating Budget requests to the Town Administrator and Comptroller Departmental work sessions scheduled to review budget submissions October Submission of Tentative Budget to the Town Board no later than October 30 Preliminary Review of Tentative Budget November Departmental operating and Capital Budget Review with the Town Board Submission of Preliminary Budget to Town Board December Budget Hearing for Preliminary Budget before December 15th Final Adoption of Budget no later than December 20th B. Budget Transfer Requests For internal control purposes, budget transfers of$5,000 or less require an email request from the Department Head to the Comptroller. Comptroller will confirm funds are available and enter transfer into the financial system. Budget transfers of$5,000-$10,000 require an email request from the Department Head to the Town Administrator and Comptroller.The e-mail request must specify the amount and reason for the transfer. The Comptroller will confirm funds are available and enter transfer into the financial system upon written approval of the Town Administrator. 249 Page 308 of 3-7'l TOWN OF MAMARONECK BUDGET POLICY Budget transfer requests of more than $10,000 require an approved Town Board resolution: 1. Department Heads must submit a memorandum to the Town Administrator explaining the reason for budget transfers of more than $10,000 in the electronic board agenda system.The Comptroller will review, provide financial information required and workflow to the Town Administrator for inclusion on the Town Board Agenda. 2. Upon Town Board approval,the Comptroller's office will enter the transfer electronically, release and post it in accordance with the approved resolution. C. Personal Services Budget The addition or removal of full-time positions from the budget requires an approval from the Town Administrator: 1.The Department Director may submit a written position change request to the Deputy Town Administrator explaining the purpose of the personnel action. 2.The approved request will be submitted to the Town Board for approval. 3. Upon approval by the Town Board,the request will be submitted to the Town Administrator's office and the Comptroller for processing and budget amendment. D. Post Budget Adoption Monitoring Department Heads are responsible for effectively monitoring their operations to ensure that actual results meet budget expectations. Department Heads should immediately take all necessary actions to address and remedy negative budget variances, including requesting budget transfers. The Comptroller monitors budget variances and will meet or discuss with Department Heads as necessary. Monthly budget reports of revenues and expenditures will be submitted to the Town Administrator for review E. Quarterly budget reports will be provided to the Town Board and submitted in the electronic Town Board Agenda system. 250 Page 309 of 3-7'l CAPITAL BUDGET 251 Page 310 of 374 Left Intentionally Blank 252 Page 311 of 374 TOWN OF MAMARONECK 2026 CAPITAL BUDGET PROGRAM NARRATIVE The Capital Projects Fund is used to account for financial resources allocated for the acquisition, construction or renovation of major capital facilities, road rehabilitation, infrastructure improvements or the purchase of capital assets. Capital expenditures occur periodically and are spent over multiple years. This fund also includes routine capital expenditures such as furniture, computer equipment and replacement of the vehicle fleet. Capital Assets, as they are commonly referred to, are inventoried physical assets, constructed, purchased or donated to the Town valued at$5,000 or more with a useful life of at least five years. All Capital Assets must be tagged to facilitate tracking. The Comptroller maintains accountability over all tangible asset records and such records are verified once a year by a physical inventory conducted by the department responsible for its care and maintenance. All capital projects are undertaken only after analysis of need, review of alternative options, and funding identification.The Town may fund the cost to acquire and maintain Capital Assets in one of several ways:the issuance of a bond,government grants for qualifying assets,operating revenue or fund balances.The method of funding is determined at the time the funds are required. Capital expenditures tend to vary from year to year much more than operating expenses. The 2026 Capital Budget totals $11.5 million, of which $.8 million for roadway infrastructure, $.8 million is for recreation facilities, $.8 million is for the replacement of aging vehicles and equipment; $1.2 million for Town Facility Improvements; $1.8 million is for water system improvements, and the balance of $.3 million is for other equipment, $3.7 million for storm drainage improvements and $2.1 for sanitary sewer projects. The Capital Budget also includes bond issuance costs of$96,750. As part of the capital planning process, a five year capital plan has been developed in order to project debt service and smooth capital expenses while maintaining the Town's assets. Department Heads submit their proposed projects to the Town Administrator and Comptroller including, an estimated price,justification and purpose, priority ranking,expected useful life and operating budget impact. Capital Budget meetings are held with each department to review the requested projects to determine priorities on a Townwide basis. Projects that are required for safety, required by a mandate and projects that are on a planned replacement plan are prioritized and included in the Tentative Budget for Town Board review. Funding for any one capital project may include several different sources of funds.The Town's goal is to bond an amount that does not increase debt service in the operating budget. However, as infrastructure is aging and can no longer be deferred, debt of$6.8 million is anticipated to be issued in 2026 that includes projects in progress. Debt service in 2027 will increase by approximately$510k per year on a thirty year bond. The Operating Budget Impact column will indicate any anticipated costs or savings for repairs/maintenance, utilities or technology services. Most of the projects are for replacements and will have little to no operating budget impact for 2026 but may have future cost savings. 253 Page 31-2 9# 3-7/1 TOWN OF MAMARONECK 2026 CAPITAL BUDGET PROGRAM NARRATIVE The 2026 capital budget includes Interfund Transfers for Capital projects from fund balance and transfers from the operating budget. Capital column indicates the amount of funding reflected in both columns that will be on a pay-as-you-go basis for a total of$3.6 million or 31.3%of the Capital Budget. The total anticipated debt service savings for all proposed projects is$5.4 million over a twenty year period. This is a significant savings based on the use of fund balance for one-time capital projects.The Town will continue to follow its long term financial goal of utilizing fund balance for capital projects and reduce reliance of fund balance to balance the operating budget. In order to keep taxes and the use of fund balance for capital projects as low as possible,the Town deferred many capital projects. A list of those projects are provided in a separate list detailed in this section. It is important to note that vehicles and equipment take between 1-5 years to be delivered to the Town. Deferring costs to future years impacts the current budget through higher maintenance costs and future budgets through higher purchase prices. Both capital and non-capital expenditures play an important role in the long-range financial health of the Town and both must be planned for, implemented, and controlled with equal care to prevent them from precipitating future financial burdens. As such, a five year capital plan is presented with the understanding that the plan has identified and prioritized the Town's capital needs. It is anticipated that debt will need to increase to fund the plan as set forth however,funding resources for 2027 and beyond will be determined as part of the annual budget process. As noted earlier in the budget document, the Town adopted a comprehensive plan in 2024. An implementation plan is in progress. The five year capital plan projects include references to the Comprehensive Plan goal indicated on the Mission &Vision page. 254 Page 313 of 374 TOWN OF MAMARONECK 2026 CAPITAL BUDGET PROJECTS SUMMARY GRANTS/ TRANSFER OPERATING 2025 2026 FROM PROJECT DESCRIPTION BUDGET PROJECTS PROJECTS BONDS LOCAL FUND SERVICES TRANSFER BALANCE Vehicles&Equipment $2,080,000 $762,000 $295,000 $ - $ 467,000 $ - Town Building Improvements 1,390,000 1,223,000 1,088,000 - 135,000 - Recreation Facilities 210,000 835,000 130,000 106,000 599,000 - Roadway& Highway Improvements 1,658,065 785,000 471,750 278,250 35,000 - Storm Drainage Improvements 1,344,000 3,656,500 2,224,500 1,432,000 - - Information Technology 226,500 - - - - - Sanitary Sewer System 200,000 2,100,000 1,853,000 - - 247,000 Water System Improvements 1,129,000 1,815,290 - - - 1,815,290 Other Projects 437,200 265,500 - - 265,500 - Bond Costs 84,000 96,750 96,750 - - - Total $8,758,765 $11,539,040 $6,159,000 $1,816,250 $1,501,500 $2,062,290 Other Projects Bond costs CAPITAL PROJECTS BY TYPE Water System $265,500 Improvements 2% $96,750 $ 1,815,290 1% 16% Vehicles &Equipment in‘l $762,000 Town Building 7% Improvements $ 1,223,000 10% Sanitary Sewer System Recreation Facilities $2,100,000 $835,000 18% 7% Information Technology $- Roadway & Highway 0% Improvements $785,000 S. 7% Storm Drainage Improvements $3,656,500 32% 255 Page 31/1 9f 3-7/1 TOWN OF MAMARONECK 2026 CAPITAL BUDGET BY FUND TRANSFER 2025 2026 GRANTS/ FROM OPERATING PROJECT DESCRIPTION Fund BONDS LOCAL BUDGET PROJECTS PROJECTS FUND SERVICES BALANCE TRANSFER General Fund-Townwide A $ 1,780,500 $ 1,173,000 $488,000 $ 12,000 $ 673,000 $ - Part Town Fund B 952,200 715,500 130,000 94,000 491,500 - Highway DB 2,273,065 4,918,500 2,991,250 1,710,250 217,000 - Fire District SF 1,500,000 85,000 - - 85,000 - Streetlighting SL 70,000 35,000 - 35,000 - Ambulance SM - - - - - Garbage District SR 770,000 600,000 600,000 - - - Sewer District SS 200,000 2,100,000 1,853,000 - - 247,000 Water District SW 1,129,000 1,815,290 - - - 1,815,290 Bond Costs 96,750 96,750 96,750 - - - Total $ 8,771,515 $ 11,539,040 $ 6,159,000 $ 1,816,250 $1,501,500 $2,062,290 Water District CAPITAL PROJECTS BY FUND $1,815,290 16% General Fund- Townwide Sewer District $1,173,000 $2,100,000 10% 2% Part Town 1 Fund Garbage L $715,500 District 6% $600,000 ,,. 9% Streetlighting lik $35,000 - Highway 0% Fire District $4,918,500 $85,000 43% 1% 256 Page 31-59f3-7/1 TOWN OF MAMARONECK 2026 CAPITAL BUDGET 2026 DEFERRED CAPITAL PROJECTS Deferred From Deferred to Item# Fund Dept Project 2026 2027 2028 1 SM Amb LVAC-Walkway replacement $ 96,000 - $ 96,000 2 A B&G Town Center Painting 90,000 - 90,000 3 A B&G Sr Center-Exterior Windows,sidings,railings, ext doors 220,000 - 220,000 5 B Eng Traffic signal at Forest Ave/Murray Ave replacement 690,000 $ 26,350 663,650 4 DB Eng Highway Parking lot repaving 95,000 95,000 - 6 DB Hwy Highway 2010 Ford F150 Pickup Truck#220 65,000 - 65,000 7 DB Hwy Highway Garage Window Replacement 108,000 - 108,000 8 DB Hwy 2014 Highway Ford 1 ton dump truck#245 replacement 175,000 175,000 - 9 B PD 2017 Ford Utility Police Car#47 Replacement 76,000 76,000 - 10 A Rec 2010 Ice Rink Zamboni replacement 130,000 130,000 - 11 A Rec Ice Rink-rubber flooring replacement 127,000 - 127,000 12 B Rec Shade at Memorial Park playground-second half 200,000 200,000 - TOTAL $2,072,000 $702,350 $1,369,650 257 Page 316 of 374 TOWN OF MAMARONECK 2026 CAPITAL BUDGET VEHICLES & EQUIPMENT Vehicles and equipment are evaluated and replaced in accordance with a five-year replacement plan. The majority of the equipment listed below are replacements for vehicles/equipment that are beyond their useful life. It is anticipated that these investments may slightly reduce repair and fuel costs in the operating budget. Debt service will begin in 2027. FUNDING SOURCES 2026 BUDGET USEFUL OPERATING TOTAL GRANTS/ INTERFUND PROJECT DESCRIPTION FUND CODE LIFE BUDGET PROJECT BONDS LOCAL TRANSFERTO IMPACT BUDGET SERVICES CAPITAL Replace Recreation 2013 Ford Fusion with a 2026 Electric or hybrid vehicle. A H7072 5-9 - $ 46,000 $ 46,000 I Replace 2 Hybrid Ford Police Vehicles with outfitting B H3172 5-9 (2,000) 154,000 154,000 I Replace a 2005 I NPLL 7300 6-Wheel Dump/Spreader DB H5106 10-19 (1,000) 295,000 295,000 Replace a 2008 John Deere riding lawn mower for Parks Dept DB H5106 10-19 (1,000) 55,000 55,000 Replace a 2016 John Deere tractor DB H5106 10-19 - 52,000 52,000 Replace Highway 2015 Ford F250 pickup for DB H5172 10-19 (1,000) 75,000 75,000 Replace the 2013 Chevy vehicle used 24 hrs./day by the Fire Chief SF H3472 10-19 - 85,000 85,000 TOTAL VEHICLES&EQUIPMENT $ (5,000) $ 762,000 $ 295,000 $ - $ 467,000 258 Page 317 of 374 TOWN OF MAMARONECK 2026 CAPITAL BUDGET TOWN BUILDING IMPROVEMENTS An assessment of town-wide buildings was completed, and renovation projects were prioritized based on building conditions, need and funding sources. Debt service will begin in 2027. OPERATING 2026 GRANTS/ INTERFUND PROJECT DESCRIPTION FUND BUDGET USEFUL BUDGET TO TOTAL BUDGET BONDS LOCAL TRANSFER TO CODE LIFE IMPACT DATE PROJECT SERVICES CAPITAL BUDGET Bathroom renovation of third floor bathrooms that are the original to the buildings and are 40 years old.Tile floors are cracking and require patching, partitions are rusted,scratched and dented. These could be hazards to the public. A H1614 20+ - 100,000 100,000 Exterior improvements at the Senior Center building is the last phase of the required improvements.The shingles and flat roof areas that are over 30 years old,two doorways,eight windows and metal railings are included in the project.Roof areas will be replaced in 2026 and the balance of the work will be done in 2028.This project will be eligible for the next round of CDBG funding in 2028. A H6758 20+ 188,000 188,000 Replace 100 year old lead glass windows; Roof is deteriorating and is approximately 40 years old;Replace siding and windows that are over 25 years old and have been repaired and patched.Windows do not open and close properly. A H7140 20+ (2,400) 300,000 300,000 Replace two of the highway garage doors that are over 30 years,have bent rails and rot.The pass doors cannot be used and do not close correctly.These doors have been repaired multiple times and are a safety hazard.This project will replace these doors with energy efficient doors. DB H51100 20+ (400) 35,000 35,000 Town's share of taking down the second halt of the defunct incinerator at the Sanitation/Highway facility. Estimates are in progress. SR H8610 20+ 500,000 600,000 600,000 Total $ (2,800) $ 500,000 $ 1,223,000 $ 1,088,000 $ - $ 135,000 259 Page 318 of 374 TOWN OF MAMARONECK 2026 CAPITAL BUDGET RECREATION FACILITIES We look to identify the greatest need for our recreation facilities and meet that need with either renovation or expansion of existing facilities or develop new facilities. The projects listed below are intended to meet some of the recreation needs of the community and improve our operations. Debt service will begin in 2027. FUNDING SOURCES OPERATING 2026 GRANTS/ INTERFUND PROJECT DESCRIPTION FUND BUDGET USEFUL BUDGET TO TOTAL BUDGET BONDS LOCAL TRANSFER TO CODE LIFE IMPACT DATE PROJECT SERVICES CAPITAL BUDGET Design development for the reconstruction and improvements to the Hommocks Park recreation fields. 100%design developme\nt for field and geotech engineering in 2026.Design will be done in 2026 and construction in 2027. A H70101 20+ 310,000 310,000 Skate Rental Shop-Additional funding for the new micro plates and grade beams will provide additional foundation support to prevent further settlement.The project estimate is $216,372 and$115,000 has been funded in 2025.Additional funding of 101,375 is needed to complete the project. A H7219 20+ 120,000 97,000 97,000 Replace Ice Rink compressor. Engineering services required to review load test results and provide recommendations.S pec ifications and plans for future upgrades/replacement of ice rink compressors/chiller system that meets our operation.The design will be in 2026 and the upgrade/replacement is anticipated to be done in 2027. A H7224 10-19 120,000 120,000 Replacement of worn and torn Ice Rink front door entry awning and new one would extend over Pool Concession window to replace the seasonal existing post awning. Funding will be transferred from the Ice Rink Trust. A H7224 10-19 12,000 12,000 Rehabilitation of tennis courts at Memorial Park.The courts were last resurfaced in 2013 and are discolored,cracked and peeling.A grant application for a USTA grant WI!be submitted to fund the majority of this project. B H71106 10-19 96,000 24,000 72,000 Shade structures-Memorial Park Playground.Construction new canopy structures in conjunction with plantings to improve shade coverage in the playground area.- Trees$70k and tension shades. Fundign for trees is anticipated to be funded with donations/trust funds. B H7131 20+ 200,000 130,000 70,000 TOTAL $ - $ 120,000 $ 835,000 $ 130,000 $ 106,000 $ 599,000 260 Page 31-9 0f 37/1 TOWN OF MAMARONECK 2026 CAPITAL BUDGET ROADS & HIGHWAY IMPROVEMENTS Roadway conditions are evaluated annually and prioritized based on their condition.Annual funding from the State helps fund the Town's road resurfacing program. Curbs and sidewalks are also assessed and prioritized for funding. FUNDING SOURCES Operating GRANTS/ INTERFUND PROJECT DESCRIPTION FUND BUDGET Useful Life Budget BUDGET TO 2026 BONDS LOCAL TRANSFER TO CODE Impact DATE PROJECTS SERVICES CAPITAL Milling and repaving of various roads with 2"depth wearing course& resetting various utility structures to grade.Selected roadways exhibit visible deterioration including cracks, potholes,and failing temporary patchwork.NYSDOT funding will be used to fund a large portion of this project. DB H5104 10-19 - 480,000 271,750 208,250 Reconstruction of concrete sidewalks, ada ramps and resetting utility structures at Edgewood Ave,new sidewalks on Bryson St including a crosswalk at N Chatsworth. DB H5173 20+ - 200,000 200,000 Roundabout roadway improvements. Design in 2026 and construction in 2027.Fed grant funding of$410k is in place.Anticipating addtnl grants of $70k. DB H5198 40 - 2,000,000 70,000 70,000 Streetlight replacement on Boston Post Rd-lights are over 20 years old and are rotting and falling over.Fourteen replacements have been budgeted in 2026 and an additional 14 to complete the replacement plan will be completed in 2027. SL H51105 20+ - 35,000 - 35,000 TOTAL $2,000,000 $ 785,000 $ 471,750 $ 278,250 $ 35,000 261 Page 320 of 374 TOWN OF MAMARONECK 2026 CAPITAL BUDGET STORM DRAINAGE IMPROVEMENTS The storm water improvements are based on priority locations for flood mitigation projects. FUNDING SOURCES INTERFUND PROJECT DESCRIPTION FUND BUDGET USEFUL Operating 2026 BONDS GRANTS/LOCAL TRANSFER TO CODE LIFE Budget Impact PROJECTS SERVICES CAPITAL Design development of Madison/Fifth Ave, Kolbert Dr&Adrian Circle and to advance Colonial/Homerglenn/Echo/Maplewood and Cabot Rd/Myrtle Blvd. DB H5135 20+ - 505,000 $ 505,000 - Construction of flood mitigation storm sewer improvements based on the comprehensive drainage evaluation project.Fenimore Rd culvert replacement,7 County Rd realignment and Old White Plains improvements will begin in 2026. DB H5135 20+ - 2,864,000 1,432,000 $ 1,432,000 Replacement of the deteriorated culvert crossing of Griffen Ave is needed so that it can handle the peak water flows without flooding the roadway.This project will be a joint project with the Village of Scarsdale.An application for a grant from Westchester County Flood Mitigation Grant program with up to a 50%match.The porject cost is $575,000 and will be shared equally with the Village of Scarsdale. DB H5135 20+ 287,500 287,500 TOTAL $ - $ 3,656,500 $ 2,224,500 $ 1,432,000 $ SANITARY SEWER IMPROVEMENTS The pump station is experiencing failures and lacks modern monitoring. It is essential that full pump station is replaced.The 2026 Capital Budget is for the replacement of the pump station. FUNDING SOURCES BUDGET USEFUL Operating GRANTS/ OPERATING BUDGET TO 2026 PROJECT DESCRIPTION FUND CODE LIFE Budget DATE PROJECTS BONDS LOCAL BUDGET Impact SERVICES TRANSFER Badlwin Ave pump station construction including a generator. Design was funded in 2025. SS H8123 40 Yrs - 320,000 $ 2,100,000 $ 1,853,000 - $ 247,000 TOTAL $ - $ 320,000 $ 2,100,000 $ 1,853,000 $ - $ 247,000 262 Page 321 of 374 TOWN OF MAMARONECK 2026 CAPITAL BUDGET WATER SYSTEM IMPROVEMENTS The Town is a member of the Westchester Joint Water Works (WJWW), a public benefit corporation who supplies water to its members. The Town is required to fund a share (approximately 16.7%)of these projects and will made on a pay-as-you-go basis saving future debt service and provide funding for project increases. FUNDING SOURCES OPERATING GRANTS/ OPERATING PROJECT DESCRIPTION FUND BUDGET USEFUL BUDGET 2026 BONDS LOCAL BUDGET CODE LIFE IMPACT PROJECTS SERVICES TRANSFER The Rye Lake Pump Station Upgrade Project(A-1406)will involve replacing the five eAsting pumps at the facility to match the hydraulic requirements and capacity of the Rye Lake Filter Plant which will result in greater operational efficiency and significantly reduced electric power costs. SW H1403 40+Vrs - $ 45,000 $ - - $ 45,000 Rye Lake Filtration Plant Construction SW H1364 40+Vrs $27,454,710 $ 1,770,290 $ 1,770,290 Total $27,454,710 $ 1,815,290 $ - $ - $ 1,815,290 263 Page 322 of 374 TOWN OF MAMARONECK 2026 CAPITAL BUDGET OTHER PROJECTS Various Police capital purchases are planned for 2026. They are not eligible for bonding and will be funded on a pay-as-you-go basis. FUNDING SOURCES BUDGET USEFUL OPERATING GRANTS/ INTERFUND BUDGET TO 2026 PROJECT DESCRIPTION FUND BUDGET BONDS LOCAL TRANSFER TO CODE LIFE IMPACT DATE PROJECTS SERVICES CAPITAL Purchase 7 rifle rated response shields for active shooter responses. Seven were purchased in 2025 and an additional seven were deferred and will be purchased in 2026 to complete the oder with one in each car. B H3177 5-9 - 30,000 23,500 - - 23,500 Replace 30 portable radios with more modern multi-band radios to communicate throughout the County. This is vital during mutual aid events and major emergencies. Consequence of inaction:Officers will be unable to communicate with Officers from many outside jurisdictions during an emergency. B H3177 5-9 - - 160,000 - - 160,000 Replacement of 40 weapons are needed to ensure that our officers remain proficient,well-equipment and mission ready.The current firearms are aging and presenting a potential risk to both the officers and the public. B H3177 10-19 - - 70,000 - - 70,000 A new updated,modern ID card system will provide security features, store training and contact information for the department's employees. B H3177 5-9 - - 12,000 - - 12,000 Total $ - $ 30,000 $ 265,500 $ - $ - $ 265,500 264 Page 323 of 374 FIVE YEAR CAPITAL PLAN 265 Page 32/1 of 374 TOWN OF MAMARONECK FIVE YEAR CAPITAL PLAN 2026 TENTATIVE BUDGET Item Estimated Project Fund h3472 Asset# Comp Plan# Dept Budget Categories Project Useful Life Operating Budget Impact Upgrade domain controllers,server switches and communications equipment to meet current security 1 Server Replacement B H1620 V-2a IT Info Technology standards. 3-4 Approximately 35 laptops to replace end of life desktops. They serve a Laptop purchases as dual purpose in that they can be 2 desktop replacements B H1620 V-2a IT Info Technology unplugged and used remotely. 3-4 Convert the Police records management system to the new Hexagon Records Management System in collaboration with Westchester County.Transfer of data by consultant Current system underperforms and is difficult to navigate.Lacks any analytics and Hexagon Conversion for ability to incorporate digital evidence 3 Police RMS System B H1620 V-2a IT Info Technology smoothly. 5-9 Enterprise cloud controller to unify Unifi Enterprise Cloud and centralize our network systems 4 Controller B H1620 V-2a IT Info Technology through Unifi. 3-4 Body/dash cams with data storage. Provides transparency and additional source of evidence.$60k for Body Cam hardware,$165k for Dashcams/body cams Dash Cam hardware,$75k for a 5 and storage B H3120 V-2a Police Info Technology server,$400k for storage. 10 Town Center-Police Desk System Replace the Police desk system that 6 Replacement B H3120 V-2a Police Info Technology is aging with new technology. 20+ Info Technology Total 1 Purchase 7 rifle rated response shields for active shooter responses. Seven were purchased in 2025 and an additional seven were deferred and will be purchased in 2026 to Rifle rated response complete the oder with one in each 7 Shields B H3177 Police Other Projects car. 5-9 Replace 30 portable radios with more modern multi-band radios to communicate throughout the County. This is vital during mutual aid events and major emergencies. Consequence of inaction:Officers will be unable to communicate with Portable Radio Officers from many outside 8 Upgrades B H3177 Police Other Projects jurisdictions during an emergency. 5-9 The current firearms are aging and presenting a potential risk to both the officers and the public.Replacement of 40 weapons are needed to ensure that our officers remain proficient, 9 Service Weapons B H3177 Police Other Projects well-equipment and mission ready. 10-19 Replace civil unrest equipment 10 Civil unrest Equipment B H3177 Police Other Projects purchased in 2023. Drones offer a unique aerial perspective,allowing officers to assess situations from above, monitor large areas,and track suspects,all while potentially reducing the risk to personnel. The current drone was purchased in 11 Police Drone B H3177 Police Other Projects 2023. 2-5 This equipment is an effective tool that aids in investigations by identifying vehicles in the area at a given time.The equipment would be part of the County-wide network sites that collect intelligence to solve 12 License Plate Reader B H3177 Police Other Projects crimes. A new updated,modern ID card system will provide security features, Identification Card store training and contact information 13 System B H3177 Police Other Projects for the departments employees. 5-9 Purchase and installation of an automatic lawn sprinkler system in 14 Lawn Sprinkler SF H3495 IV-la Fire Other Projects 2029. 20+ Other Projects Total 266 Page 325 of 374 2026 2026 2027 2028 2029 2030 GRANTS/ INTERFUND Project Project Project Project Project LOCAL TRANSFER TO Five Year Total Budget Budget Budget Budget Budget Bond SERVICES CAPITAL 185,000 - 75,000 35,000 75,000 - 120,000 - 40,000 40,000 40,000 - 450,000 450,000 16,000 16,000 - 700,000 700,000 400,000 400,000 1,871,000 - 581,000 775,000 515,000 - - - - 23,500 23,500 23,500 160,000 160,000 160,000 70,000 70,000 70,000 40,000 40,000 25,000 25,000 80,000 40,000 40,000 12,000 12,000 12,000 22,000 22,000 432,500 265,500110 40,000 40,000 22,000 65,000 - - 265,500 267 Page 326 of 374 TOWN OF MAMARONECK FIVE YEAR CAPITAL PLAN 2026 TENTATIVE BUDGET Item Estimated Project Fund h3472 Asset# Comp Plan# Dept Budget Categories Project Useful Life Operating Budget Impact Design development for the reconstruction and improvements to the Hommocks Park recreation fields. 100%design developme\nt for field and geotech engineering in Field Reconstruction 2026.Design will be done in 2026 15 design A H70101 1-lb Recreation Recreation and construction in 2027. 20+ The current skate rental shop in the ice rink is inadequately support by the asphalt pavement that has experienced settlement as the site is on a former landfill.New micro plates and grade beams will provide additional foundation support to prevent further settlement.The project estimate is$216,372 and $115,000 has been funded in 2025. Ice Rink Skate rental Additional funding of 101,375 is 16 shop A H7219 1-1 b Recreation Recreation needed to complete the project. 20+ Engineering services required to review load test results and provide recommendations.specifications and plans for future upgrades/replacement of ice rink compressors/chiller system that meets our operation.The design will be in 2026 and the upgrade/replacement is anticipated 17 Ice Rink Compressors A H7224 1-1 b Recreation Recreation to be done in 2027. 10-19 Existing outside air supply does not meet current ventilation code requirements.Automated building controls,modifications to ductwork and ventilation improvements with filtration upgrades will result in a Ice Rink-AIR Quality more efficient HVAC operations and 18 Improvements A H7224 1-1b Recreation Recreation energy savings. 20+ Removal and replacement of current flooring and installation of new Ice Rink-Rubber rubber flooring in lobby are,offices, 19 Flooring A H7224 1-1 b Recreation Recreation bathrooms and community room. 10-19 flooring and installation of new Ice Rink-Rubber rubber flooring around the ice 20 Flooring A H7224 1-1 b Recreation Recreation surface. 10-19 Replacement of worn and torn Ice Rink front door entry awning and Ice Rink-Entry Awning new one would extend over Pool and New Pool Concession window to replace the 21 Concession Awning A H7224 1-1 b Recreation Recreation seasonal existing post awning. 10-19 Rehabilitation of tennis courts at Memorial Park.The courts were last Memorial Park Tennis resurfaced in 2013 and are 22 Court Reconstruction B H71106 1-1a/c Recreation Recreation discolored,cracked and peeling. 10-19 Construction of new platform tennis courts that will provide an additional recreational opportunity for residents.Courts would be multi-use and portable and can be used for Plafform/Pickleball pickleball,basketball or paddle 23 Tennis Courts B H71106 1-1a/c Recreation Recreation tennis. 10-19 Construction new canopy structures in conjunction with plantings to improve shade coverage in the Shade Improvements at playground area.-Trees$70k, 24 Memorial Park B H7131 1-1a/c Recreation Recreation tension shade 20+ Recreation Total The Hickory Grove Drive Bridge deck is obsolete and in poor condition. A replacement is planned Hickory Grove Drive for 2028 and the Town intends to 25 Bridge Replacement A H5182 III-2a Engineering Roads&Highway apply for BridgeNYfunding. 20+ Traffic Signal Replacement of traffic signal at 26 Replacement B H3361 III-2a Engineering Roads&Highway Forest Ave/Murray Ave. 20+ Milling and repaving of various roads with 2"depth wearing course& resetting various utility structures to grade.Selected roadways exhibit visible deterioration including cracks, potholes,and failing temporary 27 Resurfacing of Roads DB H5104 III-2a Engineering Roads&Highway patchwork. 10-19 Reconstruction of concrete sidewalks,ada ramps and resetting utility structures at Edgewood Ave, new sidewalks on Bryson St Sidewalks and Curbs- including a crosswalk at N 28 Edgewood DB H5173 III-1a/4a Engineering Roads&Highway Chatsworth. 20+ 268 Page 327 of 374 2026 2026 2027 2028 2029 2030 GRANTS/ INTERFUND Project Project Project Project Project LOCAL TRANSFER TO Five Year Total Budget Budget Budget Budget Budget Bond SERVICES CAPITAL 8,310,000 310,000 8,000,000 310,000 97,000 97,000 97,000 2,225,000 120,000 2,105,000 120,000 868,250 - 868,250 127,000 127,000 - 448,000 - 448,000 12,000 12,000 12,000 96,000 96,000 24,000 72,000 650,000 - 650,000 400,000 200,000 200,000 130,000 70,000 13,233,250 835,000 10,305,000 127,000 1,966,250 - 130,000 106,000 599,000 900,000 900,000 690,000 26,350 663,650 - 3,130,000 480,000 850,000 900,000 900,000 271,750 208,250 900,000 200,000 400,000 300,000 200,000 269 Page 328 of 374 TOWN OF MAMARONECK FIVE YEAR CAPITAL PLAN 2026 TENTATIVE BUDGET Item Estimated Project Fund h3472 Asset# Comp Plan# Dept Budget Categories Project Useful Life Operating Budget Impact Roundabout roadway improvements. Design in 2026 and construction in 2027.Grant determinations will be 29 Roundabout DB H5198 III-2a Engineering Roads&Highway received at end of 2025. 40 The streetlights on Boston Post Rd are over 20 years old and are rotting and falling over.Fourteen replacements have been budgeted in 2026 and an additional 14 to complete the replacement plan will 30 Decorative Streetlights SL H51105 III-2a Highway Roads&Highway be completed in 2027. 20+ Roads&Highway Total Design development and construction of a replacement of the Baldwin Ave pump station including Baldwin Ave Pump a generator.Design to be completed 31 Station Replacement SS H8123 IV-3a Engineering Sanitary Sewer in Q1 2026. 40 Sanitary Sewer Total Forebay reconfiguration to improve Gardens Lake Forebay maintenance and reduce dredge 32 Improvements A H8553 IV-3a Engineering Storm Drainage frequency. 5-9 Design development of Madison/Fifth Ave,Kolbert Dr& Adrian Circle and to advance Storm Sewer Colonial/Homerglenn/Echo/Maplewo 33 Improvements Design DB H5135 IV-3a Engineering Storm Drainage od and Cabot Rd/Myrtle Blvd. 20+ Construction of flood mitigation storm sewer improvements based on the comprehensive drainage evaluation project.Fenimore Rd culvert replacement,7 County Rd Storm Sewer realignment and Old White Plains 34 Improvements DB H5135 IV-3a Engineering Storm Drainage improvements will begin in 2026. 20+ Replacement of the deteriorated culvert crossing of Griffen Ave is needed so that it can handle the peak water flows without flooding the roadway.This project will be a joint project with the Village of Scarsdale. An application for a grant from Westchester County Flood Mitigation Grant program with up to a 50% match.The porject cost is$575,000 Storm Sewer and will shared equally with the 35 Improvements DB H5135 IV-3a Engineering Storm Drainage Village of Scarsdale. 20+ Storm Drainage Total Bathroom renovation of third floor bathrooms that are the original to the buildings and are 40 years old.Tile floors are cracking and require patching,partitions are rusted, Town Center-Third Floor Buildings& scratched and dented.These could 36 Bathrooms(2) A H1614 I-4a Grounds Town Buildings be hazards to the public. 20+ Covered entryways for second floor building entrance to provide Town Center-Covered Buildings& protection from the weather 37 entryways A H1614 I-4a Grounds Town Buildings elements. 40 Replace windows in Town Center that are over 40 years old.At this point,seals weaken or fail,which leaves the building open to drafts and water seepage,they do not open and close properly and are not Town Center-Window Buildings& eenrgy efficient. Design is planned 38 Replacement A H1614 I-4a,IV-5a Grounds Town Buildings in 2027 and construction in 2028. 40+ Town Center lintels are rusting and Town Center-Brick impact windows;brick pointing is pointing and window Buildings& needed to avoid leaking and pest 39 lintel replacement A H1614 I-4a Grounds Town Buildings infiltration. 40+ Replace Police Department lockers in the male lockeroom that are Town Center-Male susceptible to breaking which create Locker Room Buildings& security issues,replace carpet 40 refurbishment A H1614 I-4a Grounds Town Buildings flooring. 20+ Painting Town Center First floor hallways,2 conference room, recreation,roof Buildings& railings/soffets/stairwells,exterior 41 Town Center-Painting A H1614 I-4a Grounds Town Buildings railings 20+ Renovation to provide better lighting and area of refuge to the area Town Center-Police Buildings& immediately outside the main entry 42 Front Entrance A H1614 I-4a Grounds Town Buildings doors. 40+ 270 Page 329 of 374 2026 2026 2027 2028 2029 2030 GRANTS/ INTERFUND Project Project Project Project Project LOCAL TRANSFER TO Five Year Total Budget Budget Budget Budget Budget Bond SERVICES CAPITAL 3,333,000 70,000 3,263,000 70,000 71,000 35,000 36,000 - 35,000 9,024,000 785,000 4,575,350 2,763,650 900,000 - 471,750 278,250 35,000 2,100,000 2,100,000 1,853,000 247,000 2,100,000 2,100,000 - - - - 1,853,000 - 247,000 1,200,000 1,200,000 505,000 505,000 505,000 2,864,000 2,864,000 1,432,000 1,432,000 287,500 287,500 287,500 4,856,500 3,656,500 - 1,200,000 - - 2,224,500 1,432,000 - 100,000 100,000 100,000 70,000 70,000 2,000,000 160,000 1,840,000 150,000 150,000 55,000 55,000 90,000 90,000 - 50,000 50,000 27 Page 330 of 374 TOWN OF MAMARONECK FIVE YEAR CAPITAL PLAN 2026 TENTATIVE BUDGET Item Estimated Project Fund h3472 Asset# Comp Plan# Dept Budget Categories Project Useful Life Operating Budget Impact Exterior improvements at the Senior Center building is the last phase of the required improvements.The shingles and flat roof areas that are over 30 years old,two doorways, eight windows and metal railings are included in the project.Roof areas will be replaced in 2026 and the balance of the work will be done in 2028.This project will be eligible for Senior Center Exterior Buildings& the next round of CDBG funding in 43 Improvements A H6758 I-4a Grounds Town Buildings 2028. 20+ Replace 100 year old lead glass windows;Roof is deteriorating and is approximately 40 years old;Replace siding and windows that are over 25 years old and have been repaired Sheldrake/Monroe Camp Buildings& and patched.VVindows do not open 44 Improvements A H7140 I-4a Grounds Town Buildings and close properly. 20+ (2,400) The Highway Garage windows and front door are over 60 years old.The windows are cracked and many cannot be open.20 new windows and a new door assembly with new energy efficient models. Design will Highway Garage be done in 2027 and construction in 45 VVindows DB H51100 1-4a;IV-5a Highway Town Buildings 2028. 20+ (500) The Highway yard exhibits visible deterioration including cracking, potholes and failing patchwork and Highway Yard Parking will be in need of replacement in 46 Lot Resurfacing DB H51100 I-4a Highway Town Buildings 2027. 20+ Two of the highway garage doors are over 30 years,have bent rails and rot.The pass doors cannot be used and do not close correctly. These doors have been repaired multiple times and are a safety hazard.This project will replace these doors with 47 Highway Garage Doors DB H51100 1-4a;IV-5a Highway Town Buildings energy efficient doors. 20+ (400) Replace aging windows in the Fire Fire House Window Station.Design in 2027 and 48 Replacement SF H3429 I-4a,IV-5a Fire Town Buildings construction in 2028. 20+ The walkway to the LVAC building is over 20 years old.The base material underneath the pavers has washed away causing extreme buckling and divots.It is a tripping flooding and ice hazard.This project is for the removal,and instllation of the 49 LVAC-Walkway SM H4159 I-4a Ambulance Town Buildings walkway pavers. 20+ Design and installation of new LVAC-Generator emergency backup generators to 50 Replacement SM H4159 I-4a Engineering Town Buildings serve the LVAC building. 20+ Town's share of taking down the Demolish incinerator- second half of the defunct incinerator Tom NOL 50%of at the Sanitation/Highway facility. 51 Estimated cost SR H8610 I-4a Garbage Town Buildings Estimates are in progress. 20+ Town Buildings Total (3,300) Senior Center-17 2027 Ford E450 to replace the 2017 52 Passenger Bus A H6772 73 IV-5a Garage Vehicles&Equip FORD E450-17 PAS 10-15 2028 Ford Transit Connect to replace the 2015 Ford Transit Senior Center-Ford Connect that is used for medical 53 Transit Connect A H6772 78 IV-5a Garage Vehicles&Equip pickups for seniors 10-15 Replace Recreation 2013 Ford Fusion with a 2026 Electric or hybrid 54 Vehicle Replacement A H7072 84 IV-5a Garage Vehicles&Equip vehicle. 5-9 Replace 2015 pick up truck for 55 Vehicle Replacement A H7072 96 IV-5a Garage Vehicles&Equip Recreation Dept. 5-9 2030 Ford Escape Hybrid to replace 56 Vehicle Replacement A H7072 85 IV-5a Garage Vehicles&Equip the 2020 Ford Escape Hybrid 10-15 57 Zamboni-Ice Rink A H7271 194 I-4a Garage Vehicles&Equip Replace 2010 Zamboni for ice rink. 10-19 epiaue 2018 Nissan Leaf for code 58 Fleet Car Replacement B B3672 91 IV-5a Garage Vehicles&Equip enforcement. 5-9 Replace 2 Hybrid Ford Police 59 Radio Motor Patrol Cars B H3172 2,46,47 IV-5a Garage Vehicles&Equip Vehicles with outfitting 5-9 (2,000) Replace 2018 Grand Cherokee for 60 Radio Motor Patrol Cars B H3172 192 IV-5a Garage Vehicles&Equip Police Department. 5-9 Two motorcycles to enhance police 61 Motorcycles(2) B H3172 IV-5a Garage Vehicles&Equip profile at various events 5-9 272 Page 331 of 374 2026 2026 2027 2028 2029 2030 GRANTS/ INTERFUND Project Project Project Project Project LOCAL TRANSFER TO Five Year Total Budget Budget Budget Budget Budget Bond SERVICES CAPITAL 408,000 188,000 220,000 188,000 300,000 300,000 300,000 117,000 9,000 108,000 - 95,000 95,000 - 35,000 35,000 35,000 1,393,000 103,000 1,290,000 96,000 96,000 - 110,000 110,000 600,000 600,000 600,000 5,669,000 1,223,000 437,000 3,849,000 160,000 - 1,088,000 - 135,000 75,000 75,000 - 50,000 50,000 46,000 46,000 - 46,000 72,000 72,000 35,000 35,000 130,000 130,000 - 40,000 40,000 1,089,000 154,000 285,000 164,000 240,000 246,000 154,000 60,000 60,000 85,000 85,000 273 Page 332 of 374 TOWN OF MAMARONECK FIVE YEAR CAPITAL PLAN 2026 TENTATIVE BUDGET Item Estimated # Project Fund h3472 Asset# Comp Plan# Dept Budget Categories Project Useful Life Operating Budget Impact Replace 2014 1 Ton Ford dump truck with a Ford F450 4 wheel drive with plow.The 2014 is used for leaf/snow emergencies,collects trash in trash cans and other daily 62 Dump Trucks-1 Ton DB H5106 245 IV-5a Garage Vehicles&Equip activities. 10-19 (1,000) Replace a 2005 INT'LL 7300 63 Dump Truck-6 VVheel DB H5106 200 IV-5a Garage Vehicles&Equip Dump/Spreader 10-19 (1,000) Replace a 2008 John Deere riding 64 Lawn Mower DB H5106 180 IV-5a Garage Vehicles&Equip lawn mower for Parks Dept 10-19 (1,000) Purchase a 2026 10 VVheel dump 65 Dump Truck-10 VVheel DB H5106 239 IV-5a Garage Vehicles&Equip truck to replace the 2010 Mack. 20 66 Tractor DB H5106 182 IV-5a Garage Vehicles&Equip Replace a 2016 John Deere tractor 10-19 67 Utility Trailer DB H5106 228 IV-5a Garage Vehicles&Equip Replace 1998 Utility Trailer. 10-20 Replace a 2012 Freightliner M2106 68 Leaf Vac Truck DB H5106 243 IV-5a Garage Vehicles&Equip truck that vacuums the leaves. 20 tower set with generator for streetlighting repairs during 69 Light Towers DB H5106 434 III-2a Garage Vehicles&Equip emergencies. 10 2029 Payloader to replace the 2009 KOMATSU WA320-6 that is beyond 70 Pay loader DB H5106 168 IV-5a Garage Vehicles&Equip its useful life. 10-19 Replace 2009 Ford F450 PU used for masonry will be 20 years old in 71 Flatbed Truck DB H5106 237 IV-5a Garage Vehicles&Equip 2029. 10-19 Purchase a 2026 compressor to replace the 1994 Atlas Copco 72 Compressor DB H5106 221 IV-5a Garage Vehicles&Equip compressor(jackhammer). 30 Replace the 2017 Falco RME-Hot 73 Hot Box DB H5106 189 IV-5a Garage Vehicles&Equip box. 5-9 74 Snow Blower DB H5106 924 IV-5a Garage Vehicles&Equip Replace a 2000 Ariens Snowblower Replace Highway 2015 Ford F250 75 Pickup Truck DB H5172 247 IV-5a Garage Vehicles&Equip pickup for 10-19 (1,000) Replace a 2010 Ford F-150 for 76 Pickup Truck DB H5172 261 IV-5a Garage Vehicles&Equip Conservation 10-19 Replace a 2009 Ford Focus pool 77 Vehicle DB H5172 89 IV-5a Garage Vehicles&Equip vehicle 2026 Chevy Tahoe to Replace the 2013 Chevy vehicle used 24 hrs./day 78 Fire Chief Car SF H3472 317 IV-5a Garage Vehicles&Equip by the Fire Chief. 10-19 2025 Chevy Tahoe to replace the 2015 Chevy vehicle used 24 hrs./day 79 Fire Chief Car SF H3472 318 IV-5a Garage Vehicles&Equip by the Fire Chief. 5-9 2029 Ford utility to replace the 2017 80 Ford Utility SF H3472 319 IV-5a Garage Vehicles&Equip Ford Utility. 10-19 2026 Chevy Tahoe to replace 2017 81 Vehicle Replacement SM H4172 440 IV-5a Garage Vehicles&Equip Chevy Tahoe. 5-9 Garbage truck replacement(25 yard) 82 20 Yard Garbage Truck SR H8609 121 IV-5a Garage Vehicles&Equip for a 2012 Mack in 2025. 10-19 Replace a 2006 vactor sewer truck that is used to clean and unclog sewer lines and other underground 83 Vactor Sewer Truck SS H5172 196 IV-5a Garage Vehicles&Equip pipes. 20+ Vehicles&Equip Total (6,000) 84 Rye Lake Filtration Plant SVV I-4a VVater VVater Rye Lake Filtration Plant 40+ VVater Projects Road 85 Paving SVV H1368 I-4a VVater VVater Paving estimate for 2026 Projects. 40+ The Rye Lake Pump Station Upgrade Project(A-1406)will involve replacing the five existing pumps at the facility to match the hydraulic requirements and capacity of the Rye Lake Filter Plant which will result in greater operational efficiency and Rye Lake Pumpstation significantly reduced electric power 86 Upgrade SVV I-4a VVater VVater costs. 40+ Water Total - Grand Total $ (9,300) 274 Page 333 of 374 2026 2026 2027 2028 2029 2030 GRANTS/ INTERFUND Project Project Project Project Project LOCAL TRANSFER TO Five Year Total Budget Budget Budget Budget Budget Bond SERVICES CAPITAL 265,000 175,000 90,000 - 870,000 295,000 275,000 300,000 295,000 85,000 55,000 30,000 55,000 825,000 325,000 500,000 - 52,000 52,000 52,000 10,000 10,000 325,000 325,000 35,000 - 35,000 525,000 - 245,000 280,000 - 70,000 70,000 50,000 50,000 - 50,000 - 50,000 6,000 6,000 520,000 75,000 85,000 170,000 190,000 75,000 65,000 65,000 - 45,000 45,000 85,000 85,000 85,000 80,000 80,000 80,000 80,000 80,000 80,000 - 590,000 290,000 - 300,000 500,000 500,000 6,895,000 762,000 1,595,000 1,491,000 1,490,000 1,557,000 295,000 - 467,000 1,770,290 1,770,290 1,770,290 590,000 - 290,000 300,000 - 450,000 45,000 405,000 45,000 2,810,290 1,815,290 695,000 300,000 - - - - 1,815,290 $ 46,891,540 $ 11,442,290 $ 18,228,350 $ 10,545,650 $ 5,053,250 $ 1,622,000 $ 6,062,250 $ 1,816,250 $ 3,563,790 275 Page 334 of 374 Left Intentionally Blank 276 Page 335 e# 3-7d DEBT SERVICE FUND 27 Page 336 of 374 TOWN OF MAMARONECK 2026 DEBT SERVICE FUND DEBT OVERVIEW The Town takes a planned and programmed approach to the management of its outstanding debt. General Obligation Bonds are issued to finance capital improvements or capital assets and will not be issued to finance current operations or normal maintenance. Effectively managing debt preserves the Town's credit rating, provides flexibility in current and future operating budgets and provides funding for long-term assets that maintain and improve quality of life. The Town has the authority to issue debt in all taxing districts and is backed by the full faith and credit of the Town. Debt must be kept within 7% of the average full valuation of taxable real estate within the Town as prescribed by Local Finance Law§104. For the Town the statutory limit at December 31, 2025 is$768 million. The Town's outstanding debt as of January 2026 will increase by$8.4 million to a total of$60.5 million which is still well below the statutory limit. This is largely due to the construction of a new water plant required by a consent decree. The Town has cautiously issued debt when necessary to fund major projects and aggressively refunds debt when economically beneficial that reduces debt service. Like most municipalities that have struggled with lean budgets and tax caps, issuing debt is a major method used to finance capital projects that allows a municipality to spread the cost of assets over their useful lives that provides service to multiple generations. BOND RATING It is important to note that the Town's credit rating from Moody's Investor Service has been successfully maintained at Aaa as a result of conservative budgeting practices and solid management. The rating also reflects the town's average debt burden and moderate pension liability. DEBT PROJECTIONS Indebtedness as of the end of 2026 is summarized below and projected to be $62.7 million. New debt to be incurred in 2026 will be determined upon final approval of the capital plan. Estimated debt of$6.8 to be issued in 2026 will include $.7 million for two 2025 projects and 2026 projects estimated at $6.1m. In addition, consideration will be given to converting a $3.8 million short-term BAN issued in 2025 to a long-term bond. Including 2026 Projected BAN @ Anticipated 2026 Debt @ (in millions) 1/1/2026 New Debt Retired Debt 12/31/26 General Fund $ 13.3 $ 0.5 $ (1.2) $ 12.6 Part Town 2.5 0.1 (0.2) 2.4 Highway Fund 14.6 3.2 (1.2) 16.6 Street Lighting 0.9 - (0.1) 0.8 Ambulance District 0.2 - (0.1) 0.1 Garbage District 1.3 1.1 (0.1) 2.3 Sewer District 3.6 1.9 (0.3) 5.2 Water District 18.6 - (0.8) 17.8 Fire District 5.4 - (0.5) 4.9 TOTAL GENERAL OBLIGATION BONDS $ 60.4 $ 6.8 $ (4.5) $ 62.7 278 Page 337 of 374 TOWN OF MAMARONECK 2026 DEBT SERVICE FUND DEBT SERVICE Based upon new indebtedness incurred in 2025, appropriations in the Debt Service Fund in 2026 will be $6.1 million for the projected annual debt service payments due. The 2026 capital plan includes long term borrowing. Funding will be transferred from each of the funds issuing debt to the Debt Service Fund. When the Town issues debt to fund capital projects, various bonds are issued with different terms. In order to share the cost of these projects evenly over the course of the life of the assets, it is a standard practice to attempt to keep debt level each year. The final consideration in determining acceptable levels of debt service is the Town's ability to pay its annual debt obligations. Debt service of$6.1 million represents 10.4%of the Town's operating expenditures in Fiscal Year 2026. This is largely due to the construction of a water treatment plant, Gardens Lake dredging,Weaver St Extension and the Lead Service Line project that are in progress. Water fees have and will be increased to fund the debt service on the plant and lead service line project. Based on the current outstanding debt,annual debt service in all funds for the next ten years will be as follows: DEBT SERVICE $7,000,000 $6,000,000 E $5,000,000 - w $4,000,000 U $3,000,000 $2,0 0 0,0 0 0 cu $1,000,000 $0 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 1 DEBT SERVICE DEBT SERVICE FUND BALANCE The fund balance in the Debt Service Fund is an accumulation of premiums, interest earned and savings and will be utilized to fund future debt costs.These premiums have been amortized over the life of the debt.The 2026 Budget includes the appropriation of fund balance in the amount of$1,054,128 that will be utilized to reduce the interest expense charged to each fund by 17.2%. It is anticipated that the use of debt service fund balance will continue to be utilized to fund interest expense over the forthcoming years. Projected 2026 2026 Estimated Balance @ Budget Budget Balance @ %Of Fund 1/1/26 Revenue Expenses 12/31/26 Expenditures DEBT SERVICE $ 6,878,543 $ 5,085,624 $ 6,139,748 $ 5,824,419 95% 279 Page 338 of 3-7'l TOWN OF MAMARONECK 2026 DEBT SERVICE & DEBT SERVICE FUND SUMMARY (V) 2024 2025 2025 Actual Adopted Adjusted 2025 2025 2026 Budget Budget YTD Projected Budget Revenues Use of Money & Property $1,397,134 $ 500,000 $ 500,000 $ 941,295 $ 1,005,000 $1,000,000 Miscellaneous- Bond Premiun 240,331 - - - - - Interfund Transfers 6,772,447 4,264,051 5,557,581 5,501,058 5,557,581 4,085,624 Appopriated Fund Balance - 1,360,747 67,217 - 1,054,124 TOTAL REVENUES $8,409,912 $ 6,124,798 $6,124,798 $6,442,353 $6,562,581 $6,139,748 Expenditures Interfund Transfers $ - $ - $ - $ - $ - $ - Debt Service -Principle 3,651,300 4,171,500 4,171,500 3,851,500 4,171,500 4,310,000 Debt Service -Interest 1,558,224 1,953,298 1,953,298 1,823,010 1,953,298 1,829,748 TOTAL EXPENDITURES $5,209,524 $ 6,124,798 $6,124,798 $5,674,510 $6,124,798 $6,139,748 ;HANGE IN FUND BALANCE $3,200,388 $ - $ - $ 767,843 $ 437,783 $ - 280 Page 339 of 3-7/1 TOWN OF MAMARONECK CONSITUTIONAL DEBT LIMIT As of 12/31/25 The Local Finance Law of the State of New York establishes a cap on the level of debt that Town's may incur. The constitutional debt limit is calculated at 7% pf the five-year average of full valuations. The Town will exhaust 5.2% of its available debt limit at the end of 2025 and will have approximately $728 million of borrowing authority available as of December 31, 2025. State FISCAL YEAR ENDED Equalization Full DECEMBER 31, Assessed Valuation Ratio Valuation 2021 9,747,124,073 1.00 9,747,124,073 2022 10,148,610,903 1.00 10,148,610,903 2023 10,829,121,547 1.00 10,829,121,547 2024 11,660,040,445 1.00 11,660,040,445 2025 12,461,466,726 1.00 12,461,466,726 TOTAL FIVE-YEAR FULL VALUATION $ 54,846,363,694 AVERAGE FIVE-YEAR FULL VALUATION $ 10,969,272,739 DEBT CONTRACTING LIMITATION-7%of AVERAGE FULL VALUATION $ 767,849,092 Outstanding Debt: General Purpose (inc Fire) $ 34,168,301 Bond Anticipation Note (BAN) $ 4,035,450 Water 18,580,753 Sewer 3,615,946 Total Gross Direct Indebtedness $ 60,400,450 Less Exclusions and Deductions: Water Bonds (18,580,753) Appropriations for Non Exempt Indebtedness (2,192,471) Total Net Direct Indebtedness $ 39,627,226 Debt Contracting Margin $ 728,221,866 Percentage of Debt-Contracting Power Exhausted 5.2% 281 Page 3/10 of 374 TOWN OF MAMARONECK COMPARATIVE SCHEDULE OF INDEBTEDNESS General Obligation Bonds Original Outstanding Outstanding Outstanding Purpose of Obligations Issue Date Borrowing 12/31/25 12/31/26 12/31/27 General Fund(A) ir Townwide Improvs-Refunded 9/10/20 943,023 417,654 279,166 140,681 PP Energy Efficiency/Bridges- Refunded 9/10/20 3,602,909 2,631,270 2,317,448 2,000,610 VFW/I m prove me nts • 10/14/16 3,525,545 2,091,996 1,921,422 1,746,927 Refunding Bond 12/28/17 1,698,900 557,333 382,029 204,653 Town Center Improvs 12/27/18 227,500 792,554 Pryor Manor Bridge Imprvs 12/27/18 103,500 741,700 689,887 Town Center Imprvs 12/27/18 785,000 Waverly Avenue Bridge Improvs 9/17/19 124,200 94,212 88,829 83,287 Hillside Avenue Bridge Improvs 9/17/19 207,000 157,018 148,046 138,810 Ice Rink Improvements 9/17/19 200,000 151,710 143,041 134,117 Comprehensive Plan 9/17/19 180,000 40,961 38,621 36,211 Ice Rink Improvements 8/25/20 1,318,092 963,744 881,972 796,307 Computer Systems 8/25/21 135,863 107,353 99,446 91,094 Financial Software- Munis 8/25/21 126,095 99,636 92,298 84,546 East Valley Stream Bridge 8/25/21 343,654 271,544 251,544 230,418 Zamboni 8/25/21 101,676 80,341 74,424 68,173 Richbell Playground Surface 8/25/21 44,844 35,434 32,824 30,067 Town Center Improvements-Flat 9/13/22 765,000 690,447 662,976 634,589 Financial Enterprise System 9/13/22 203,299 183,578 176,274 168,726 Police Dept Locker Room Renovation 9/6/23 432,000 389,525 367,328 344,415 Parks Building replacement 8/22/24 2,310,272 2,199,627 2,086,769 1,967,272 TOTAL GENERAL FUND PROJECTS 17,378,372 11,955,937 10,786,157 9,590,790 Part Town Fund(B) Comprehensive Plan 9/17/19 180,000 95,577 90,115 84,493 Various Projects-2013 Refunded • 9/10/20 108,333 47,978 32,070 16,161 PP LV Public Library Roof-Refunded 2020 9/10/20 84,225 61,511 54,175 46,768 ir Police HQReno/StormwaterDrainage 10/14/16 988,825 586,748 538,905 489,963 LV Public Library Improvs/Parking Meters ir 12/27/18 583,258 222,366 163,576 103,782 Parking Lot Improvs • 12/27/18 125,000 88,770 83,074 77,271 Memorial Park Playground 8/25/21 472,858 373,636 346,117 317,048 Madison Ave Traffic Signal 8/25/21 776,464 613,534 568,346 520,613 Traffic Signal Replacement-3 Locations 9/13/22 414,793 374,556 359,653 344,253 TOTAL PART TOWN FUND PROJECTS 3,733,756 2,464,676 2,236,031 2,000,352 Highway Fund(DB) Highway Improvs • 9/10/20 634,530 281,028 187,847 94,666 Highway Improvs • 9/10/20 872,579 637,260 561,257 484,522 ir Highway Improvs 10/14/16 1,720,475 1,020,897 937,656 852,501 Highway Refunding 12/28/17 2,490,629 969,981 733,024 489,848 Sidewalk/Curb Improvements 12/27/18 1,567,500 1,113,191 1,041,763 968,988 Highway Vehicles&Equipment 9/17/19 424,000 321,621 303,243 284,324 Highway Roads,Sidewalks,Curbs • 9/17/19 783,000 593,938 559,999 525,061 PP Sidewalk Extension-Hickory Grove Dr 8/25/20 226,300 171,657 161,848 151,750 Highway Truck • 8/25/21 250,270 182,989 167,463 151,197 Highway Roads Re pavement • 8/25/21 508,822 402,053 372,441 341,161 ir Highway-Sidewalks 8/25/21 299,699 236,810 219,369 200,945 Highway- Harmon Drive Sidewalk • 8/25/21 190,475 150,506 139,421 127,711 Highway Vehicles&Equipment ▪ 8/25/21 218,003 172,257 159,569 146,167 Highway Garage- HVAC/Doors • 8/25/21 436,006 344,516 319,142 292,338 Highway-Tree garage Reconstruction • 8/25/21 341,878 270,140 250,244 229,227 ROADS,SIDEWALKS&CURBS 10/4/22 642,060 579,777 556,709 532,872 Highway Vehicles&Equipment 10/4/22 342,829 309,573 297,256 284,528 Sidewalks and curb repairs 10/4/22 618,192 558,224 536,014 513,063 Overhead Lube System-Vehicle Garage 10/4/22 74,963 67,691 64,998 62,215 282 Page 3/11 of 374 TOWN OF MAMARONECK COMPARATIVE SCHEDULE OF INDEBTEDNESS General Obligation Bonds Original Outstanding Outstanding Outstanding Purpose of Obligations Issue Date Borrowing 12/31/25 12/31/26 12/31/27 HIGHWAY FUND(Cont) Generator for Highway Garage 9/6/23 167,500 151,031 142,424 133,540 Roads,Sidewalks&Curb Improvements 9/6/23 995,000 897,168 846,042 793,267 Blacktop truck 9/6/23 283,000 255,175 240,634 225,624 Drainage- Highway Garage 9/6/23 114,000 102,791 96,933 90,886 Guardrails 9/6/23 76,100 68,618 64,708 60,672 Highway trucks(3)- Ford F250/F350/F550 9/6/23 255,000 229,928 216,826 203,301 Curb improvements- Maple Hill Drive 9/6/23 391,000 352,556 332,466 311,727 Curb improvements 8/22/24 274,053 260,928 247,540 233,365 Tree Equipemnt 8/22/24 741,719 706,196 669,963 631,598 Highwya Maintenance Equipment 8/22/24 472,904 450,255 427,153 402,692 Roads,Sidewalks&Curb Improvements 8/22/24 1,005,764 957,595 908,463 856,441 TOTAL HIGHWAY PROJECTS $ 17,418,250 $ 12,816,350 $ 11,762,415 $ 10,676,197 FIRE DISTRICT(SF) Fire Apparatus(2) 5/15/13 1,050,000 90,000 - - p, Fire Apparatus(2)/Energy Efficiency Impovs/Building Improvs 7/27/16 2,185,000 940,000 790,000 640,000 Fire Building Improvs Lower Level 9/17/19 2,475,000 1,920,000 1,810,000 1,695,000 Fire Building Improvs ' 12/27/18 1,150,000 995,000 Fire Turnout Gear 12/27/18 250,000 930,000 865,000 Fire Apparatus(1) ' 10/4/22 900,000 Fire Apparatus(1)-Storm Damage r 10/4/22 1,082,000 835,000 770,000 Fire Apparatus 8/22/24 127,000 116,977 105,181 93,385 Scott Pack Replacements 8/22/24 519,000 478,023 429,819 381,615 TOTAL FIRE DISTRICT PROJECTS $ 8,838,000 $ 5,440,000 $ 4,900,000 $ 4,445,000 Ambulance District(SM) Ambulance Equipment-Lifepack/Defib 5/15/13 $ 30,940 $ 13,705 $ 9,159 $ 4,612 Ambulance Equipment-Lucas machine ' 7/15/14 21,898 15,993 14,086 12,160 Ambulance Equipment-REFUNDING 12/28/17 84,758 37,590 30,542 23,132 VAC Parking Lot Improvs 12/27/18 41,500 29,473 27,582 25,655 VAC Building HVAC 8/25/20 106,133 77,601 71,017 64,119 Heart monitors/stair chairs 8/25/21 93,240 73,675 68,249 62,517 TOTAL AMBULANCE PROJECTS $ 378,469 $ 248,037 $ 220,635 $ 192,195 Garbage District(SR) Garbage TruckS(2) 5/15/13 190,872 84,535 56,506 28,476 Garbage TruckS(1) ® 9/10/20 124,653 91,036 80,178 69,216 Garbage District Refunding 12/28/17 420,559 152,969 109,787 66,011 Garbage TruckS(1) 12/27/18 170,500 121,084 113,315 105,399 Garbage TruckS(1) 8/25/20 148,308 108,438 99,237 89,598 Garbage Truck Body(1) 8/25/21 90,576 71,570 66,299 60,731 Garbage TruckS(1) 9/6/23 303,000 273,208 257,639 241,568 Garbage TruckS(1) 8/22/24 415,288 395,399 375,112 353,632 TOTAL GARBAGE DISTRICT PROJECTS $ 1,863,756 $ 1,298,239 $ 1,158,073 $ 1,014,631 283 Page 3/12 of 374 TOWN OF MAMARONECK COMPARATIVE SCHEDULE OF INDEBTEDNESS General Obligation Bonds Original Outstanding Outstanding Outstanding Purpose of Obligations Issue Date Borrowing 12/31/25 12/31/26 12/31/27 Sewer(SS) Pump Station Improvs/Sewer Cameras r 9/10/20 69,641 30,845 20,618 10,391 Sanitary Sewer Pump Station Improvs r 9/10/20 23,917 17,468 15,385 13,282 Sanitary Sewer Improvements-SSES r 10/14/16 1,200,000 712,057 653,998 594,604 Sanitary Sewer Pump Improvements r12/28/17 41,072 17,092 12,977 8,783 Sanitary Sewer Refunding r12/27/18 2,795,000 1,984,928 1,857,566 1,727,800 Sanitary Sewer Improvements-Phase 2 r 8/25/20 1,007,875 57,166 52,315 47,233 Sewer Camera Vehicle r 8/25/21 78,186 796,390 737,736 675,777 TOTAL SEWER DISTRICT PROJECTS $ 5,215,691 $ 3,615,946 $ 3,350,595 $ 3,077,870 StreetLighting r Energy Efficiency Streetlight Replacemts 7/15/14 $ 1,239,819 $ 905,462 $ 797,471 $ 688,442 TOTAL STREETLIGHTING PROJECTS $ 1,239,819 $ 905,462 $ 797,471 $ 688,442 Water District(SW) Shaft 2 Rehab/Water Storage Tanks Rehab 5/15/13 167,661 74,255 49,634 25,013 Water Main Replacement/Kenilworth Booster Stn 10/14/16 1,556,000 923,302 848,019 771,005 Water District Refunding 12/28/17 1,720,824 622,669 463,065 298,791 New Kenilworth Water Tank 9/17/19 798,500 605,697 571,086 535,457 Water Infrastructure 9/17/19 479,000 363,343 342,581 321,208 Rye Lake UV Facility 9/17/19 500,000 379,266 357,591 335,282 Rye Lake UV Facility 8/25/20 463,464 338,871 310,118 279,996 Winged Foot Storage Tank 8/25/20 533,910 390,378 357,255 322,555 Rye Lake Filtration 8/25/20 486,637 355,813 325,623 293,995 Rye Lake Filtration 8/25/21 279,719 221,024 204,745 187,549 Paving-Water Projects 8/25/21 88,800 70,166 64,998 59,539 Purchase Booster Pump St 8/25/21 142,967 112,967 104,647 95,858 Rye Lake Reg Vault#3 8/25/21 41,736 32,978 30,549 27,983 Dudley Lane water main 8/25/21 358,750 283,470 262,592 240,538 Rye Lake Filtration 10/4/22 500,445 451,899 433,919 415,340 Water Storage Tank#1 Rehab 10/4/22 306,900 554,255 532,201 509,414 Purchase Water Storage Tank#2 Rehabilitation 10/4/22 306,900 284 Page 3/13 of 374 TOWN OF MAMARONECK COMPARATIVE SCHEDULE OF INDEBTEDNESS General Obligation Bonds Original Outstanding Outstanding Outstanding Description Issue Date Borrowing 12/31/25 12/31/26 12/31/27 Rye Lake Turbity Curtain 9/6/23 168,200 161,429 157,898 154,226 Country Lane water main replacement 9/6/23 252,500 242,336 237,036 231,524 Rye Lake Filtration Plant-2023-2026 9/6/23 5,534,000 5,311,235 5,195,066 5,074,250 Brookside PI water main replacement 8/22/24 202,000 197,942 193,741 189,378 Park Lane Storage#2 8/22/24 392,500 384,617 376,454 367,977 Rye Lake Filtration Plant 8/22/24 5,656,000 5,542,441 5,424,805 5,302,645 Total Water Projects 20,937,413 17,620,353 16,843,623 16,039,523 2010 VT(Hackney)Fire Rescue#6(FLEET#310) 5/15/13 1,050,000 90,000 - - 2019 Fire Seagrave Ladder#19 (Fleet#305) 7/27/16 1,821,000 940,000 790,000 640,000 2017 Fire KME Pumper-Engine#36 7/27/16 Fire HQ-Building Improvs Lower Level 9/17/19 2,475,000 1,920,000 1,810,000 1,695,000 12/27/18 1,150,000 Fire Building Improvs 250,000 995,000 930,000 865,000 2024 Pumper-replace the 2007 Fire engine pumper 2024 Fire apparatus-Pumper(Eng 37-2012 original flooded) 10/1/22 1,082,000 900,000 835,000 770,000 Fire Engine 8/22/24 127,000 116,977 105,181 93,385 Scott Pack Replacements 8/22/24 519,000 478,023 429,819 381,615 Total Fire Projects 8,474,000 5,440,000 4,900,000 4,445,000 Grand Total $ 56,365,000 I$ 52,055,000 $ 47,725,000 285 Page 3/Hof 374 TOWN OF MAMARONECK THREE YEAR DEBT SERVICE BY PROJECT 2025 2026 2027 Fund Debt Debt Debt Purpose of Obligations Service Service Service Townwide Improvs A $ 138,682 $ 142,123 140,908 Energy Efficiency/Bridges A 343,879 344,710 344,965 VFW/Improvements A 215,176 213,766 214,275 Refunding Bond A 183,847 185,303 183,759 Town Center Improvs A 80,492 78,956 77,373 Waverly Avenue Bridge Improvs A 7,975 8,039 7,928 Hillside Avenue Bridge Improvs A 13,293 13,398 13,214 Ice Rink Improvements-Locker Room A 12,843 12,945 12,766 Comprehensive Plan A 3,468 3,495 3,447 Ice Rink Improvements-Locker Room A 106,801 106,802 106,607 Computer Systems A 11,239 11,193 11,244 Financial System Software-Munis A 10,430 10,390 10,436 East Valley Stream Bridge A 28,426 28,314 28,440 Zamboni A 8,411 8,377 8,415 Richbell Playground Surface A 3,708 3,694 3,711 Town Center Improvements-Flat Roofs/Elevator A 57,553 58,102 57,650 Financial Enterprise System A 15,302 15,448 15,327 Police Dept Locker Room renovation A 39,597 39,239 38,845 Park Building Replacement A 208,240 206,857 207,853 GENERAL FUND A Total $ 1,489,362 $ 1,491,151 $ 1,487,163 Comprehensive Plan B $ 8,091 $ 8,155 $ 8,043 Computer Hardware/Tennis Courts-Memorial Park-2013 B 15,931 16,325 16,187 Computer Hardware/Tennis Courts-Memorial Park B 8,039 8,058 8,064 Larchmont Public Library Roof-Paid off&refunded 2020 B 60,353 59,957 60,099 Police HQ Reno/Stormwater Drainage B 62,142 62,923 62,711 Larchmont Public Library Improvs/Parking Meters B 9,017 8,844 8,665 Memorial Park Playground B 39,114 38,959 39,133 Traffic Signal Replacement-3 Locations B 64,228 63,972 64,259 Traffic Signal Replacement-3 Locations B 31,221 31,520 31,271 PAR TOWN FUND B Total $ 298,136 $ 298,713 $ 298,432 Highway Improvs DB $ 93,314 $ 95,628 $ 94,811 Highway Improvs DB 83,284 83,481 83,547 Highway Improvs DB 105,008 104,319 104,568 Highway Improvs DB 254,997 255,352 256,648 Highway Improvs DB 113,056 110,900 108,675 Highway Vehicles& Equipment DB 27,227 27,444 27,066 Highway Roads,Sidewalks,Curbs DB 50,281 50,681 49,982 Sidewalk Extension-Hickory Grove Dr DB 14,532 14,647 14,446 Highway Dump Truck DB 20,279 20,278 20,242 Highway Roads Repavement DB 42,089 41,922 42,110 Highway-Sidewalks DB 24,791 24,691 24,802 Highway-Harmon Drive Sidewalk DB 15,755 15,693 15,764 Highway Vehicles& Equipment DB 18,034 17,962 18,042 Highway Garage-HVAC/Doors DB 36,066 35,922 36,084 Highway-Tree garage Reconstruction DB 28,279 28,168 28,292 ROADS,SIDEWALKS&CURBS DB 48,327 48,789 48,404 Highway Vehicles& Equipment DB 25,805 26,051 25,846 Sidewalks and curb repairs DB 46,531 46,975 46,605 Overhead Lube System-Vehicle Garage DB 5,643 5,696 5,651 286 Page 3/15 of 374 TOWN OF MAMARONECK THREE YEAR DEBT SERVICE BY PROJECT 2025 2026 2027 Fund Debt Debt Debt Purpose of Obligations Service Service Service Generator for Highway Garage DB $ 15,353 $ 15,215 $ 15,061 Roads, Sidewalks&Curb Improvements DB 91,201 90,377 89,470 Blacktop truck DB 25,940 25,705 25,447 Drainage- Highway Garage DB 10,450 10,355 10,251 Guardrails DB 6,975 6,912 6,843 Highway trucks-Three Ford F250/F350/F550 DB 23,373 23,161 22,929 Curb improvements- Maple Hill Drive DB 35,838 35,514 35,159 Curb improvements DB 24,702 24,538 24,656 Tree Equipment DB 66,856 66,412 66,732 Highway Maintenance Equipment DB 42,626 42,343 42,547 Road ReconstructionsthroughoutTown DB 90,657 90,054 90,487 HIGHWAY FUND DB Total $ 1,487,270 $ 1,485,184 $ 1,481,167 Energy Efficiency Streetlight Replacements SL $ 118,335 $ 118,620 $ 118,708 STREETLIGHTING FUND SL Total $ 118,335 $ 118,620 $ 118,708 Ambulance Equipment-Lifepack/Defib SM $ 4,547 $ 4,665 $ 4,626 Ambulance Equipment-Lifepack/Defib SM 2,089 2,094 2,097 Ambulance Equipment- Lucas SM 7,936 7,795 8,009 VAC Parking Lot Improvs SM 2,993 2,937 2,877 VAC Building HVAC SM 8,601 8,600 8,584 Heart Monitors/Stairchairs SM 7,713 7,682 7,716 AMBULANCE FUND SM Total $ 33,879 $ 33,773 $ 33,909 Garbage Trucks (2) SR 28,069 28,764 28,521 Garbage Trucks (1) SR 11,898 11,927 11,935 Garbage Trucks (1) SR 45,379 45,986 45,688 Garbage Trucks (1) SR 12,298 12,062 11,821 Garbage Trucks (1) SR 12,017 12,017 11,995 Refurbish Garbage Truck(1) SR 7,492 7,463 7,496 Garbage Trucks (1) SR 27,773 27,522 27,245 Garbage Trucks (1) SR 37,432 37,184 37,363 GARBAGE DISTRICT SR Total $ 182,358 $ 182,925 $ 182,064 Pump station Improvements SS $ 10,242 $ 10,495 $ 10,406 Pump station Improvements SS 2,283 2,288 2,290 Pump station Improvements SS 73,241 72,760 72,934 Sanitary Sewer Improvements SS 4,360 4,437 4,431 Sanitary Sewer Improvements SS 201,589 197,744 193,780 Sewer Camera Vehicle SS 6,336 6,337 6,324 Sanitary Sewer Improvements-Phase 2 SS 83,367 83,038 83,409 SANITARY SEWER DISTRICT SS Total $ 381,418 $ 377,099 $ 373,574 287 Page 3/16 of 374 TOWN OF MAMARONECK THREE YEAR DEBT SERVICE BY PROJECT 2025 2026 2027 Fund Debt Debt Debt Purpose of Obligations Service Service Service Shaft 2 Rehab/Water Storage Tanks SW $ 24,656 $ 25,267 $ 25,052 Water Main Replacement/Kenilworth Booster SW 94,969 94,346 94,571 Water District Projects SW 173,061 171,377 172,726 New Kenilworth Water tank SW 51,277 51,683 50,971 Water Infrastructure SW 30,759 31,004 30,577 Rye Lake UV Facility SW 32,108 32,365 31,915 Rye Lake UV Facility SW 37,553 37,553 37,486 Winged Foot Storage Tank SW 43,262 43,261 43,182 Rye Lake Filtration SW 39,431 39,432 39,360 Rye Lake Filtration SW 23,137 23,047 23,150 Paving-Water Projects SW 7,346 7,316 7,349 Purchase Booster Pump St SW 11,827 11,778 11,831 Rye Lake Reg Vault#3 SW 3,452 3,439 3,454 Dudley Lane water main SW 29,671 29,557 29,689 Rye Lake Filtration SW 37,668 38,028 37,728 Water Storage Tank#1 Rehab/Purchase#2 SW 46,201 46,643 46,273 Rye Lake Turbity Curtain SW 10,280 10,251 10,216 Country Lane water main replacement SW 15,430 15,386 15,334 Rye Lake Filtration SW 338,190 337,263 336,100 Brookside PI water main replacement SW 12,493 12,600 12,552 Park Lane Storage#2 SW 24,272 24,483 24,389 Rye Lake Filtration Plant SW 349,734 352,817 351,459 WATER DISTRICT SW Total $ 1,436,777 $ 1,438,896 $ 1,435,364 Fire Apparatus (2) SF 88,431 91,166 Fire Apparatus (2)/Energy Efficiency Improvs SF 166,906 169,006 166,006 Fire Building Improvs SF 159,200 164,200 163,700 Fire Turnout Gear SF 96,213 98,213 94,963 Fire Apparatus (2) SF 111,500 108,250 105,000 Fire Engine SF 14,743 16,229 15,782 Scott Pack Replacements SF 60,265 66,321 64,494 FIRE DISTRICT SF Total $ 697,258 $ 713,385 $ 609,945 GRAND TOTAL $ 6,124,793 $ 6,139,745 $ 6,020,327 288 Page 3/17 of 374 TOWN OF MAMARONECK LONG TERM DEBT TOTAL Outstanding Debt Total Debt Service Year @1/1 New Debt Principal Interest P&I 2026 56,365,000 - 4,310,000 1,829,745 6,139,745 2027 52,055,000 - 4,330,000 1,690,327 6,020,327 2028 47,725,000 - 4,235,000 1,548,061 5,783,061 2029 43,490,000 - 4,045,000 1,409,828 5,454,828 2030 39,445,000 - 3,880,000 1,270,837 5,150,837 2031 35,565,000 - 3,780,000 1,147,371 4,927,371 2032 31,785,000 - 3,715,000 1,032,365 4,747,365 2033 28,070,000 - 3,810,000 928,431 4,738,431 2034 24,260,000 - 3,325,000 824,811 4,149,811 2035-2039 20,935,000 - 12,600,000 2,757,057 15,357,057 2040-2044 8,335,000 - 3,005,000 1,405,002 4,410,002 2045-2049 5,330,000 - 2,555,000 875,202 3,430,202 2050-2054 2,775,000 - 2,775,000 320,011 3,095,011 Long Term Debt $12,116,500 $64,187,800 $20,550,569 $ 84,738,369 GENERAL FUND AMBULANCE DISTRICT FUND Outstanding Total Debt Outstanding New Total Debt Year Debt @1/1 New Debt Principal Interest Service P&I Debt @1/1 Debt Principal Interest Service P&I 2026 11,955,937 - 1,169,781 321,369 1,491,150 248,037 - 27,402 6,371 33,773 2027 10,786,157 - 1,195,367 291,796 1,487,163 220,635 - 28,440 5,469 33,909 2028 9,590,790 - 1,141,559 260,900 1,402,459 192,195 - 29,316 4,512 33,828 2029 8,449,231 - 1,032,506 230,751 1,263,257 162,879 - 25,589 3,551 29,140 2030 7,416,725 - 974,458 201,062 1,175,519 137,290 26,718 2,566 29,284 2031 6,442,267 - 986,361 175,908 1,162,269 110,572 19,086 2,016 21,102 2032 5,455,906 - 1,012,456 151,338 1,163,794 91,486 19,581 1,636 21,217 2033 4,443,450 - 1,037,926 126,836 1,164,762 71,905 19,997 1,310 21,307 2034 3,405,524 - 710,002 103,795 813,797 51,908 - 18,037 972 19,009 2035-2039 2,695,522 - 2,492,666 244,984 2,737,650 33,871 33,871 1,320 35,191 2040-2044 202,856 - 202,856 16,460 219,316 - - 2045-2049 - - - - - 2050-2054 - - - - - Long Term Debt $2,310,272 $14,106,226 $ 2,746,343 $16,852,568 $1,895,941 $- $300,469 $45,023 $345,492 289 Page 3/18 of 374 TOWN OF MAMARONECK LONG TERM DEBT PART TOWN FUND HIGHWAY FUND Outstanding Total Debt Outstanding Total Debt Year Debt @1/1 New Debt Principal Interest Service P&I Debt @1/1 New Debt Principal Interest Service P&I 2026 2,464,676 - 228,644 70,068 298,713 12,816,350 - 1,053,935 431,249 1,485,184 2027 2,236,031 - 235,679 62,753 298,432 11,762,415 - 1,086,218 394,949 1,481,167 2028 2,000,352 - 231,555 55,169 286,723 10,676,197 - 1,071,191 357,271 1,428,462 2029 1,768,797 - 222,548 47,582 270,130 9,605,006 - 1,013,660 320,289 1,333,949 2030 1,546,249 - 182,844 40,296 223,141 8,591,346 - 936,824 283,272 1,220,096 2031 1,363,405 - 185,514 34,145 219,658 7,654,522 - 872,883 249,375 1,122,258 2032 1,177,891 - 191,195 28,862 220,057 6,781,639 - 901,026 218,340 1,119,366 2033 986,696 - 195,854 24,421 220,275 5,880,613 - 927,533 189,892 1,117,425 2034 790,842 - 191,234 19,889 211,123 4,953,080 - 868,918 160,994 1,029,912 2035-2039 599,608 - 512,675 46,165 558,840 4,084,162 - 3,732,475 413,522 4,145,997 2040-2044 86,933 - 86,933 7054.04 93,987 351,687 - 351,687 28,537 380,224 2045-2049 - - - - - - - 2050-2054 - - - - - - Long Term Debt $ - $2,900,880 $597,368 $3,498,248 $2,494,440 $14,720,445 $3,897,466 $18,617,911 REFUSE DISTRICT FUND FIRE DISTRICT FUND Outstanding Total Debt Outstanding Total Debt Year Debt @1/1 New Debt Principal Interest Service P&I Debt @1/1 New Debt Principal Interest Service P&I 2026 1,298,239 - 140,166 42,759 182,925 5,440,000 - 540,000 173,385 713,385 2027 1,158,073 - 143,442 38,622 182,064 4,900,000 - 455,000 154,945 609,945 2028 1,014,631 - 135,576 34,337 169,913 4,445,000 - 470,000 138,071 608,071 2029 879,055 - 111,345 30,213 141,558 3,975,000 - 490,000 122,447 612,447 2030 767,710 - 80,904 26,438 107,342 3,485,000 - 495,000 106,184 601,184 2031 686,806 83,220 23,415 106,635 2,990,000 - 520,000 89,720 609,720 2032 603,586 85,859 20,432 106,291 2,470,000 360,000 73,511 433,511 2033 517,727 88,426 17,583 106,009 2,110,000 365,000 62,058 427,058 2034 429,301 78,881 14,714 93,595 1,745,000 380,000 50,355 430,355 2035-2039 350,420• - 350,420 35,126 385,546 1,365,000 - 1,365,000 98,900 1,463,900 2040-2044 - - - - - - 2045-2049 - - 2050-2054 - - Long Term Debt $ 415,288 $1,547,992 $ 361,691 $1,909,683 $646,000 $6,391,000 $1,445,385 $7,836,385 290 Page 349 of 37/1 TOWN OF MAMARONECK LONG TERM DEBT SEWER DISTRICT FUND WATER DISTRICT FUND Outstanding New Total Debt Outstanding Total Debt Year Debt @1/1 Debt Principal Interest Service P&I Debt @1/1 New Debt Principal Interest Service P&I 2026 3,615,946 - 265,351 111,748 377,099117,620,353 - 776,730 662,166 1,438,896 2027 3,350,595 - 272,725 100,849 373,574 16,843,623 - 804,100 631,264 1,435,364 2028 3,077,870 - 281,918 89,591 371,509 16,039,523 - 763,817 599,755 1,363,572 2029 2,795,952 - 280,768 79,320 360,088 15,275,706 - 756,440 568,612 1,325,052 2030 2,515,184 - 284,478 68,771 353,249 14,519,266 - 784,553 536,647 1,321,200 2031 2,230,706 293,784 58,880 352,664 13,734,713 - 703,892 509,819 1,213,711 2032 1,936,922 302,558 50,868 353,426 13,030,821 724,989 484,862 1,209,851 2033 1,634,364 310,510 43,369 353,879 12,305,832 745,341 462,109 1,207,450 2034 1,323,854 315,169 35,639 350,808 11,560,491 762,759 438,454 1,201,213 2035-2039 1,008,685 - 1,008,685 65,986 1,074,671 10,797,732 - 3,104,208 1,851,053 4,955,261 2040-2044 - - - 7,693,524 - 2,363,524 1,352,951 3,716,475 2045-2049 5,330,000 2,555,000 875,202 3,430,202 2050-2054 2,775,000 2,775,000 320,011 3,095,011 Long Term Debt $31,490,142 $- $4,125,049 $959,988 $5,085,037 $6,250,500 $18,977,411 $10,424,240 $29,401,651 STREETLIGHTING FUND _ Outstanding Total Debt Year Debt @1/1 New Debt Principal Interest Service P&I 2026 905,462 - 107,991 10,629 118,620 2027 797,471 - 109,029 9,679 118,708 2028 688,442 - 110,068 8,457 118,525 2029 578,374 - 112,144 7,062 119,206 2030 466,230 - 114,221 5,602 119,823 2031 352,009 - 115,260 4,093 119,353 2032 236,749 - 117,336 2,517 119,853 2033 119,413 - 119,413 854 120,267 2034 - - - 2035-2039 - - - - 2040-2044 - - - - - 2045-2049 - - - - - 2050-2054 - - - - - Long Term Debt $ - $1,118,329 $ 73,064 $ 1,191,393 291 Page 350 of 374 Left Intentionally Blank 292 Page 351 of 374 Glossary 293 Page 352 of 374 TOWN OF MAMARONECK GLOSSARY ACCRUAL BASIS ACCOUNTING Most commonly used accounting method. Reports income when earned and expenses when incurred as opposed to cash basis accounting, which reports income when received and expenses when paid. ACTUAL Actual (as opposed to budgeted) revenues and expenses for the fiscal year indicated. AD VALOREM TAXES Commonly referred to as property taxes levied on both real and personal property according to the property's valuation and the tax rate. AMENDED BUDGET The revised budget is the budget that results from the adopted budget, plus changes made in the budget after it is approved. ADOPTED BUDGET The financial plan for the fiscal year beginning January 1 as amended and adopted by resolution by the Town Board. The budget, once adopted, is the legal authorization to expend Town funds during the fiscal year identified. APPROPRIATION A legal authorization or allocation that permits officials to incur obligations against and to make expenses for defined purposes ASSESSMENT ROLL The official list prepared by the Assessor that contains the legal description of each parcel or item of property and its assessed valuation. This term is used to denote the total valuation of all taxable property in the Town. ASSESSED VALUE A value set upon real estate by the Town as a basis for levying real estate taxes. AUTHORIZED POSITIONS Employee positions, authorized in the adopted budget that are to be filled during the year. BALANCED BUDGET Planned revenues match or exceed the amount of planned expenses without the use of appropriated fund balance. BASIS OF BUDGETING Governmental Funds are budgeted using a modified accrual basis of budgeting. Revenues budgeted and considered to be available when measurable and collectible and expenditures are recorded when incurred. Long term accruals are not budgeted. 294 Page 353 9f 37/1 TOWN OF MAMARONECK GLOSSARY (continued) BOND A debt instrument issued for a period of more than one year for the purpose of raising capital by borrowing.The government obtaining the bond promises to pay a defined sum of money(principle)at a specified future date (date of maturity) along with periodic interest paid at a designated percentage of principal. (rate of interest) BOND RATINGS A number of companies assign a risk level to the bonds or debt issued by a government. Risk means the likelihood of default or nonpayment.The lower the risk of nonpayment,the lower the interest the government will pay on their bonds. Some of the top rating agencies are Standard & Poor's Corporation, Moody's Investor Services and Fitch Investor's Services. BUDGET A plan of financial operation embodying an estimate of proposed expenditures for a given fiscal year and the proposed means of financing them (revenue estimates).The term is sometimes used for the officially approved expenditure ceilings under which a government and its departments operate. BUDGET SCHEDULE Schedule of key dates or milestones that the Town will follow to prepare and adopt the budget. CAPITAL PROJECT A major physical improvement such as construction, acquisition,technology enhancement, and or infrastructure improvement that adds value to the physical assets of a government or significantly increases the useful life of an asset. Can also refer to building and construction of a new government asset. CAPITAL BUDGET A fiscal year for capital expenditures (long-lived and significant) expenditures indicating the method of financing. CDC Centers for Disease Control CERTIORARI A judicial proceeding to review an assessment of real property. COLLECTIVE BARGAINING AGREEMENT A legal contract between the employer and an authorized representative of a recognized bargaining unit for specific terms and conditions of employment. CONTINGENCY ACCOUNT An appropriation of money set aside for indeterminate future events such as union salary and benefit settlements, storm cleanups or lawsuit judgements.The amount needed is transferred to the appropriate expenditure account. 295 Page 35/1 of 374 TOWN OF MAMARONECK GLOSSARY (continued) COMMISSION A joint agency of the Town of Mamaroneck and Village of Larchmont created by an act of the New York State Legislature in 1938. CONTRACTUAL SERVICES Services rendered to a government that includes COOP COOP Summer Enrichment camp that provides academic and recreational experiences to students in the Mamaroneck School District Elementary School.The program serves mostly families who cannot afford to attend other summer programs. DEBT Liability or obligation in the form of bonds, loan notes or mortgages required to be paid by a specific date (maturity). DEBT LIMIT A statutory limitation whereby a government's net General Obligation debt cannot exceed a specific percentage of appraised value of property subject to taxation. DEBT SERVICE The payment of principal and interest on borrowed funds according to a predetermined payment schedule. DEBT SERVICE FUND A fund established to account for the accumulation of resources for the payment of principal and interest on long-term debt. DEPARTMENT A component of the Town that provides unique programs or services within it. DOH New York State Department of Health DEPARTMENT REQUEST The budget requested by each department for annual operations. DEPARTMENTAL INCOME Revenue generated through fees for services based on usage including permits, parking, planning/zoning, ambulance, sewer and water fees among other incidental fees. DEPRECIATION Expiration in the service life of capital assets, attributable to wear and tear,deterioration, inadequacy or obsolescence. 296 Page 355 9f 37/1 TOWN OF MAMARONECK GLOSSARY (continued) EXPENSE The cost of goods or services. FEES A charge imposed on the recipient of a service provided by the Town. Its purpose is to help recover some or all of the costs incurred by the Town in providing the service. FFCRA Federal Funding provided through the Families First Coronavirus Response Act FINANCIAL POLICIES A government's policies with respect to revenues, expenses and debt management as these relate to government services, programs and capital investment. FISCAL YEAR A government's twelve month period designated as the operating year for accounting and budgeting purposes.The Town of Mamaroneck's fiscal year is January 1 through December 31. FIXED ASSETS Assets of long-term intended to continue to be held or used. FOIL Freedom of information law requests for Town documents. FRANCHISEE Cable providers in the Town of Mamaroneck. FRINGE BENEFITS Contributions made by a government for employee benefits that include health insurance, pensions plans, social Security, dental insurance, vision care etc. FULL FAITH AND CREDIT A pledge of a government's taxing power to repay debt obligations. FULL-TIME EQUIVALENT(FTE) POSITION A full-time position or a part-time position converted to the equivalent of a full-time position based on 2,080 hours per year (or a variation relative the contract agreed upon for that classification). FUND An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves and equities that carry out a specific activity or purpose. Each fund is separate and maintains individual records of income and expenses. By law, expenses cannot exceed revenue. 297 Page 356 of 374 TOWN OF MAMARONECK GLOSSARY (continued) FUND BALANCE The excess of assets over liabilities for a fund. A negative fund balance is sometimes called a deficit. GENERAL FUND The primary fund used by the Town for which revenues and expenses are not legally restricted for use. GENERAL OBLIGATION BOND(GO BOND) Type of municipal bonds where principal and interest are secured by the full faith and credit of the Town and supported by the Town's taxing power. GOAL A broad operational statement of what a department/program expects to achieve in the future. GRANT A contribution by a government or other organization to support a particular function and/or purpose, Grants may come from other governments or from private donors. HOURLY Employees who work on a per-hour basis and receive limited benefits. HOUSING ASSISTANCE PROGRAM A Federal program for assisting very low-income families,the elderly,and the disabled to afford decent, safe, and sanitary housing in the private market. HUD The Department of Housing and Urban Development is the Federal agency responsible for national policy and programs that address America's housing needs, that improve and develop the Nation's communities, and enforce fair housing laws. INTEREST The fee charged by a lender to a borrower for the use of borrowed money. Usually expressed as a percentage of the principal. The rate is dependent on the time value pf money, the credit risk of the borrower and the inflation rate. INTEREST INCOME Revenue earned on investments. JUDGEMENT An amount to be paid or collected by a government as the result of a court decision. LEVY A fixed rate for services that is imposed by a government to support its operations. 298 Page 357 of 374 TOWN OF MAMARONECK GLOSSARY (continued) LIABILITY Debt or other obligation arising out of a past transaction that must be liquidated, renewed or refunded at some future date.The term does not include encumbrances. LMC Media Larchmont Mamaroneck Media is a non-profit organization that is a full-service video production and education center servicing the Town of Mamaroneck and the Village of Mamaroneck. LONG TERM DEBT Debt with a maturity of more than one year after the date of issuance. MATURITY The date on which the principal or stated value of an investment or debt obligations is due and may be reclaimed. MISSION STATEMENT A broad high-level statement of purpose for an agency/department. A mission statement defines an agency's fundamental purpose, where there is a close relationship between the description of service provided by the divisions within the agency and the planned outcomes. NYSHIP New York State Health Insurance Program OBJECTIVE A defined method to accomplish an established goal that is specific, well-defined and measurable. OPERATING BUDGET The annual spending plan for the daily, recurring operating costs of the government. OPERATING ENVIRONMENT Internal and external factors that impact the Department's daily operations. OPERATING FUNDS Resources derived from recurring revenue sources and used to finance ongoing operating expenses and pay- as-you-go capital projects. ORIGINAL BUDGET The adopted budget as approved by the Town Board. ORPTS New York State Office of Real Property Tax Assessment OTPS Other than Personal Services. 299 Page 358 of 3-7'l TOWN OF MAMARONECK GLOSSARY (continued) PAYGO BASIS A term used to describe a financial policy where capital outlays are financed from current revenues to avoid incurring costly debt financing or issuing new debt. P.E. Professional Engineer PEG Public Education and Government funding provided by cable franchisors to ensure availability of pubic, educational and government programming. This funding is restricted for access equipment to support PEG programming. PERFORMANCE MEASUREMENT A process of assessing progress toward achieving predetermined goals,including information on the efficiency with which resources are transformed into goods and services (outputs); the quality of those outputs, i.e., how well they are delivered to customers and the extent to which customers are satisfied (service quality); and the qualitative results of a program activity compared to its intended purpose (outcome). PERSONAL SERVICES Expenses for salaries, wages and fringe benefits of a government's employee. POLICY A principle used to guide a managerial, operational, or financial decision PRELIMINARY BUDGET The second version of the budget reflecting the Town Board's changes to the Tentative Budget submitted by the Town Administrator. The budget hearing on the Preliminary Budget is required to be held no later than December 10th of each year. PRINCIPAL The original amount borrowed through a loan, bond issue or other form of debt. REVENUE The taxes,fees, charges, special assessments, grants, and other funds collected and received by the Town to support its services and/or capital improvement projects. SALES TAX A tax on receipt from sales usually added to the selling price by the seller. SCAR Small Claims Assessment Review. STAR School Tax Relief. 300 Page 359 of 3-7'l TOWN OF MAMARONECK GLOSSARY (continued) STRAIGHT- LINE DEPRECIATION Depreciating an asset, minus its salvage value by the same (fixed) amount every year over its useful life. For example: If a vehicle costs $20,000 with a salvage value of $2,000 and useful life of three years, it will be depreciated at a cost of$6,000 per year. SURPLUS The amount by which the government's total revenues exceed its total outlays in a given period, usually a fiscal year. TAX Compulsory charge levied to finance services performed by the government for the benefit of the community(citizens, businesses, etc.). TAX LEVY The product of the tax base multiplies the tax rate per $100. Revenues are less than the levy because of delinquencies,tax roll errors, and court cases contesting assessed property value. TAX RATE The amount of tax levied for each$100 of assessed valuations.The tax rate is applied to the assessed valuation to derive the tax levy. TAXING LIMIT The maximum rate at which the Town may levy a tax. In New York State,the taxing limit is 2%of the average of the full valuation of assessable property within the Town for the past five years. TENTATIVE BUDGET The Town Administrator's recommendation for the Town's financial operations that includes an estimate of expenses and revenues for a given fiscal year. TRANSFERS Amount transferred from one fund to another to assist in financing the services for the recipient fund. TRUST FUND A trust fund consists of resources received and held by a government unit as a trustee, to be expended or invested in accordance with the conditions of the trust. UNDESIGNATED FUND BALANCE That portion of the fund balance available for use in subsequent budgets. UNDISTRIBUTED The costs of government services or operations which are not directly attributable to Town Departments. 301 Page 360 9f 3-7'l TOWN OF MAMARONECK GLOSSARY (continued) USEFUL LIFE The length of time that a depreciable asset is expected to be useable. WJWW Westchester Joint Water Works was established to operate and maintain the water transmission system in the unincorporated portion of the Town. Other communities in WJWW include the Town of Harrison and the Village of Mamaroneck. 302 Page 361 of 374 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: 2026 Tentative Budget Highlights Date: October 17, 2025 The 2026 Tentative Budget is now available for Town Board and public review. The Town Comptroller and I have prepared this budget, which as you know is the first of three budget versions. It reflects my professional opinion regarding the operation and capital needs of the Town for 2026. As is always the case, it has been prepared after much discussion with our department heads who have, in turn, shared their professional opinions about their needs to maintain operations, assets, and infrastructure. Since you are getting this in the packet today (Friday, October 17th) and our next meeting is on Monday, October 20th, you will not have ample time to review it for full discussion at the meeting. Therefore, along with the budget document itself, we are providing a summary of key budgetary figures in the 2026 Tentative Budget for your review. It is those key budgetary figures that we will highlight Monday night. This budget results in a much lower tax rate increase than we originally anticipated. Though there are many reasons for this, increased revenues play a significant role in this outcome. We will discuss in more detail during our upcoming budget meetings. Final dates for these meetings are presented for approval on Monday. Page 362 of 374 2026 TENTATIVE BUDGET A B C 2024 2025 2026 Adopted Adopted Tentative Line# Budget Highlights Budget Budget Budget 1 Total Operating Expense Budget $ 53,444,087 $ 55,750,512 $ 58,419,591 2 Total Non Tax Revenue $ 17,734,242 $ 18,877,812 $ 20,851,591 3 2026 Tax Cap 2.83%(2025 was 2.93%) $ 905,272 $ 935,714 $ 981,803 4 Tax Levy $ 31,887,970 $ 34,633,500 $ 36,004,000 s Tax Levy Increase $ 1,707,665 $ 2,745,530 $ 1,370,500 6 Tax Levy Over Tax Cap $ 802,393 $ 1,809,816 $ 388,697 7 Tax Levy%Increase 5.66% 8.61% 3.96% 8 Tax Rate per$1k AV 5.487731 5.545808 5.566401 9 Tax Rate%Increase -2.00% 1.06% 0.37% 10 Appropriated Fund Balance-Operations $ 1,926,225 $ 1,297,200 $ 62,500 11 Appropriated Fund Balance-Capital $ 1,895,650 $ 942,000 $ 1,501,500 12 Total Approriated Fund Balance $ 3,821,875 $ 2,239,200 $ 1,564,000 Estimated Unrestricted Fund Balance @ 12/31 13 (Without Debt Service) $ 19,691,691 $ 20,902,143 $ 19,270,643 14 Fund Balance%of Revenues 38.0% 45.0% 40.0% - - —IV 1 1s Current Year Actual Tax @ AV 2025:$1,651,00/2026:$1,708,000 $ 8,435 $ 9,156 $ 9,507 16 Prior Year actual Tax @ AV 2024:$1,537,000/2025:$1,651,000 $ 7,884 $ 8,435 $ 9,156 17 Townwide Total Tax Increase $ 550 $ 721 $ 351 18 Townwide Actual Tax%Increase for$1.7 m AV Home 6.98% 8.55% 3.83% I 19 Village Tax Levy Increase $ 349,000 $ 1,077,800 $ 533,900 20 Village Tax Rate Increase -0.012918 $ (1.074212) $ 0.019582 21 Village Tax Rate%Increase -2.03% -183.23% 3.08% 22 Village Residents Tax 901.08 $ 1,051 $ 1,121 23 Village Total Tax Increase $ 58 $ 150 $ 70 24 Actual Village Tax%Increase for$1.7m AV Home 6.87% 16.64% 6.65% 10/15/2025 I:\BUDGETS\BUDGET-FY2026\ANALYTICS\2026 Bpa& 609,6 bf 374 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: William Maker Jr., Town Attorney Re: Discussion - Proposed Local Law - "Amendment to Certain Dimensional Requirements in the R-A Zoning District" Date: October 20, 2025 Attached please find a memo from Town Attorney, William Maker, for a proposed local law regarding a zoning amendment for attached properties on Elkan Road, as well as comments from the Planning Board. Should you agree, we offer the following resolution. Action Requested: RESOLVED, that the Town Board hereby sets a public hearing for proposed local law "Amendment to Certain Dimensional Requirements in the R-A Zoning District" for November 19,2025. Attachment/s: 2025-10-10-mx to TB w PB comments and LL Page 364 of 374 oa Town of Mamaroneck rc r County of Westchester • "FOUNDED 3661 ` 740 West Boston Post Road, Mamaroneck,NY 10543-3353 COUNSEL TEL: 914/381-7815 FAX: 914/381-7809 WMakerJr@TownofMamaroneckNY.gov MEMORANDUM To: Members of the Town Board---October 20,2025 agenda ccs: Meredith S. Robson,Town Administrator Allison May,Town Clerk From: William Maker,Jr.,Attorney for the Town Subject: Rezoning of Elkan Park Date: October 10, 2025 At its September 17, 2025 meeting, the Town Board resolved to refer a proposed amendment to the zoning ordinance to the Planning Board for a report as required by section 240- 92B of the Mamaroneck Code. If adopted,the law will amend the zoning ordinance to eliminate the requirement to maintain side yard setbacks for interior parcels within the R-A District. On October 9th, the Planning Board's counsel sent an email reporting that the Planning Board endorsed the proposed local law, with one member dissenting (see attached email from Lisa Hochman dated 10/10/25). For ease of reference, I also attach a copy of the proposed law. The Town Board may now set a public hearing for a discussion of the proposed local law. 1 Page 365 of 374 Outlook PB Report and Recommendation on Proposed LL re Zoning Requirements for Elkan Park properties From Lisa Hochman <lisahochmanlaw@gmail.com> Date Fri 10/10/2025 12:22 PM To Maker Jr.,William <WMakerJr@townofmamaroneckny.gov>;William Maker <wmaker@mfd-law.com> Cc Jami Sheeky <JSheeky@townofmamaroneckny.gov>; Carol Murray <CMurray@townofmamaroneckny.gov>; Aitchison, Elizabeth <EAitchison@townofmamaroneckny.gov>;Anthony Oliveri <aoliveri@aiengineers.com>; Ralph <engelesq@gmail.com>; Ira Block <irahblock@gmail.com>;James Carroll <carrollj92@gmail.com>; Elizabeth Cooney <elcoone@yahoo.com>; Edmund Papazian <Ed.Papazian@libertymutual.com>; Ron Mandel <ronmandel@gmail.com>; Nichinsky, Robin <RNichinsky@townofmamaroneckny.gov>; Polcari, Richard <RPo lcari @townofmamaroneckny.gov> Bill, This message is in response to your memo to the Town of Mamaroneck Planning Board dated September 18, 2025 regarding a proposed amendment to the zoning ordinance to change the zoning requirements for Elkan Park properties. As counsel to and on behalf of the Planning Board, I hereby report that at the October 8th regular meeting of the Planning Board, of the six members present (one being an alternate member), five members recommend adoption of the proposed local law to change the zoning requirements to eliminate the need for fully attached Elkan Park properties to obtain variances for otherwise zoning compliant construction. One board member objected. This concludes the Planning Board's report and recommendation Sincerely, /s/ Lisa Hochman Counsel to Town of Mamaroneck Planning Board Page 366 of 374 Local Law No. -2025 This local law shall be known as the "Amendment to Certain Dimensional Requirements in the R- A Zoning District" Law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1—Purl}ose: The Larchmont Veterans' Building Corporation developed Elkan Park with a series of attached buildings, each containing a number of dwelling units. It was built to address the post- World War II housing shortage. When built, each individual building satisfied the side yard setback requirements of the zoning ordinance. In 1947, the Corporation began transferring title to the individual dwelling units within each building. Each dwelling unit became its own individual building lot. Units attached to other units on each side no longer had any side yards and became nonconforming. Under the zoning ordinance, nonconforming structures cannot be enlarged or expanded without obtaining a variance. Even if a proposed extension to the front or rear of any completely attached unit meets the dimensional requirements for front or rear yards, the owner still must obtain a variance because of the unit's nonconforming status. Because of the unique situation posed by Elkan Park, the Board of Appeals, barring some other problem, has granted such variances. Thus, the agenda of the Board of Appeals can be cluttered with applications for variances for construction that but for the nonconforming nature of the unit would be permitted as-of-right. This law would eliminate the need for properties in Elkan Park, whose side walls are attached to adjoining units on each side, from having to obtain a variance for expansions that otherwise satisfy the zoning ordinance. The proposed law also increases the maximum lot coverage from 25%to 35%. Section 2—Amendment of a current section of the Mamaroneck Code: Section 240-4 of the Code of the Town of Mamaroneck hereby is amended by adding a new definition to be placed within that section in its proper alphabetical position: LOT LINE, INTERIOR A lot line or lines on a parcel in the R-A: Attached Residence District that is improved with a party wall that separates the lot from an abutting lot. Page 367 of 374 Section 3-Amendment of a current section of the Mamaroneck Code: Section 240-42 of the Code of the Town of Mamaroneck hereby is amended by deleting paragraph A. (3) and substituting the following in its place: (3) Maximum coverage of lot: 35%. Section 4-Amendment of a current section of the Mamaroneck Code: Section 240-42 of the Code of the Town of Mamaroneck hereby is amended by deleting paragraph B. (2) and substituting the following in its place: (2) Minimum side yards. (a) For a lot with only one interior lot line: One at least: 25 feet. (b) For a lot with only one interior lot line:Total of two at least: 25 feet. (c) For a lot with two interior lot lines: 0 feet (d) An unattached accessory building not over one story or 15 feet in height and located on the rear one-third (1/3) of the lot may be placed at a minimum distance of five feet from the property line. On a corner lot, such accessory building shall not be located nearer to the street line than the required minimum front yard setback for the zoning district. Section 5-Severability: Should any provision of this Local Law be declared invalid or unconstitutional by any court of competent jurisdiction, such declaration of unconstitutionality or invalidity shall not affect any other provisions of this Local Law, which may be implemented without the invalid or unconstitutional provisions. Section 6-Effective Date: This Local Law shall become effective upon filing with the Secretary of State. September 12,2025 2 Page 368 of 374 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: William Maker Jr., Town Attorney Robert P. Wasp, Town Engineer Re: Proposed Local Law - "Prohibition on Parking within Forty Feet of the Driveway on North Chatsworth Avenue that serves the Property at 16 North Chatsworth Avenue" Date: October 20, 2025 Attached please find a memo from Town Attorney, William Maker, regarding a proposed local law to formally designate a 40-foot"No Parking" zone on each side of the driveway at 16 North Chatsworth Avenue. The Town Code currently does not include this restriction. If passed, this law would resolve the ongoing visibility issues. Should you agree, we offer the following resolution. Action Requested: RESOLVED, that the Town Board hereby sets a public hearing for Proposed Local Law "Prohibition on Parking within Forty Feet of the Driveway on North Chatsworth Avenue that serves the Property at 16 North Chatsworth Avenue" for November 5,2025. Attachment/s: 2025-9-5-LL-no pkg 40 ft from 16 North C Page 369 of 374 , . o 'o Town of Mamaroneck x ', ' m County of Westchester ~ o„N„Ea,b�,72 740 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 ccs: Meredith S. Robson, Town Administrator Robert P. Wasp, Town Engineer Allison May, Town Clerk From: William Maker, Jr., Attorney for the Town Subject: Local law regarding parking near the 16 North Chatsworth driveway Date: September 5, 2025 There is no parking zone near the entrance to the driveway for 16 North Chatsworth Avenue. Recently, the staff realized that this zone is not contained in the Town Code. I attach a proposed law which, if enacted, will rectify the situation. If the Town Board considers the proposal ready for a public hearing, it can set the date for such a hearing at one of its upcoming meetings, or it can refer the proposed law to the Traffic Committee for its opinion before setting a date for the hearing. Page 370 of 374 Local Law No. -2025 This local law shall be known as the "Prohibition on Parking within Forty Feet of the Driveway on North Chatsworth Avenue that serves the Property at 16 North Chatsworth Avenue" Law. BE IT ENACTED by the Town Board of the Town of Mamaroneck Section 1 -Purpose: The purpose of this law is to improve visibility for drivers exiting the driveway that serves the property at 16 North Chatsworth Avenue. Section 2-Prohibition of Parkin on Maple Hill Drive within Thin Feet of Murray Avenue: Section 219-18 of the Code of the Town of Mamaroneck hereby is amended to add thereto the following: Name of Public Highway Direction of Travel Location North Chatsworth Avenue North East side from where the southerly boundary of the driveway that serves the property at 16 North Chatsworth Avenue (formerly known as Old Jefferson Street) meets North Chatsworth Avenue for a distance of 40 feet toward the intersection of North Chatsworth Avenue and Myrtle Boulevard Section 3-Sign(s) to be Erected and Painting to be Done: An appropriate sign or signs shall be erected on and/or above, and/or striping shall be painted on the surface of North Chatsworth Avenue indicating where parking is prohibited by this law. 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. Page 371 of 374 Section 5—Effective Date: This Local Law shall become effective upon filing with the Secretary of State. August 29,2025 2 Page 372 of 374 61' 47, IS LLP 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: 2026 Revised Budget Calendar Date: October 20, 2025 Attached is the 2026 Revised Budget Calendar for review and approval. Keep in mind we can also save room on the November 5th Town Board agenda for additional budget discussions. If the budget meeting dates are approved by you, I will schedule the depailuient heads in the following manner: 10/23 2:00—Garage, Highway, Engineering 3:30—Recreation 4:30—Fire 10/30 5:00—Police 6:00—Ambulance 6:30—IT Action Requested: Resolved that the Town Board hereby approves the 2026 Revised Budget Calendar as presented. Attachment/s: 2026 Updated Budget Calendar Page 373 of 374 TOWN OF MAMARONECK REVISED BUDGET CALENDAR 10-8-25 2026 TOWN BUDGET Monday, April 21, 2025 Five Year Capital Budget Worksheets will be posted in the 2026 Budget file on Town Drive for Department Heads Friday, August 1, 2025 Completion of Capital Budget Worksheets on Town Drive for review Wednesday, August 13, 2025 Preliminary Capital Budget Discussion during Work Session Friday, August 22, 2025 Completion of input of Operating Budgets into Munis Budget System Friday, August 22, 2025 Completion of all Operating Budget narratives Tuesday August 26, 2025 through Departmental Budget Staff Work Sessions to be scheduled Friday, September 12, 2025 Friday, September 19, 2025 Department Budget requests finalized Thursday, September 25, 2025 Capital Budget review and limited initial Operating Budget discussion with Town Board Monday, October 20, 2025 Submission of Tentative Budget to the Town Clerk Wednesday, November 5,2025 Review and Presentation of the Tentative Budget* Thursday, October 23, 2025 2-5:30pm Budget Review Saturday, October 25, 2025 8am-11 am Budget Review (If needed) Thursday, October 30, 2025 5pm-9pm Budget Review Wednesday November 26, 2025 Submission of the Preliminary Budget** Wednesday, December 3, 2025 Budget Hearing—2026 Preliminary Budget*** Thursday, December 4, 2025 Budget Review (If needed) Wednesday, December 17, 2025 Final Adoption of 2026 Budget**** *2026 Tentative Budget must be submitted to the Town Clerk on or before October 30,2025 **2026 Preliminary Budget must be submitted at least five days prior to the public hearing *** 2026 Preliminary Budget Hearing must be held no later than December 10, 2025 **** 2026 Budget must be Adopted on or before December 20, 2025 17 Page 3-7/1 of 3-7/1