Tax Related Issues

See also 2009 Town Budget for a discussion of the 2009 town budget.

Document Search Fee (New town revenue source)


Background: During 2007 budget meetings, the board added $50,000 in revenue for this new fee that would be charged to some people who wanted certain documents from the Building Department, e.g., certificates of occupancy, building permits, etc. At the meeting, there was a brief discussion of the legality of the plan and who it was applied to but no decisions were made. Metz took the lead in proposing this new revenue source.


11/27/2007 (work session)
1. Metz said issue dates back to Bock administration
2. Gregory still not sure what town could charge for. He felt there could be a difference between the charge for a document and a charge for the search. Currently, if a search produces no document, the department
creates one and charges $25 for it. The fee has been in place for 15-20 years and amount hasn't been changed.
3. Town attorney said he checked law and his opinion was that it came under the Freedom of Information law (Metz had previously said that he felt it wasn't) and that there was no statutory authority for town to levy this kind of fee. (the $11 fee clerk charges for vital records is a statutory fee)
4. Metz said other municipalities do it so why not us; he wants the fee to be charged only to title companies
5. Campisi doesn't want it to be on homeowner; okay to charge realtors; other board members weren't sure
6. Metz will work with Gregory on details and come back to board; charges in other places appear to range from $75-100.
7. Metz asked Gregory how many title searches per year; Gregory never gave an answer.

See Budget Issues/March 24, 2009 and April 7, 2009 below for more on the Search Fee issue


Budget Issues


February 26, 2008 work session
2007 Budget Transfers

Comptroller Joan Goldberg advised the board that 2007 revenues came in $1 million over budget, with $600,000 additional from sales tax and $400,000 additional from the mortgage tax. The unexpected “surplus” would go for $400,000 in worker's compensation expenditures and $500,000 for capital projects.

A list of the individual budget transfers (a few pages long) will not be made available to the public until after it is “approved” by the board at its next regular meeting. Goldberg noted that all of the transfers had been previously approved by the board.

Note: The 5 page list was approved at the March 4th meeting and is now available to the public.


Tax Report: 2007/2008 changes
April 1, 2008

Councilman Bianco gave a summary of the new town/county tax bill that homeowners who pay their tax bill directly received in the mail. He noted the following tax rate changes over 2007
County tax: decrease of 15.97% (a result of additional development down county picking up a greater share of the county tax bill)
Town tax: increase of 3.47%
Yorktown Hts fire district tax: increase 1.14%
Yorktown garbage & refuse tax: increase 1.51%
Advanced life support: increase 2.99%
Hallocks Mill Sewers (O&M costs only): increase of 21.67% (for additions/improvements to the treatment plant)
Peekskill Sanitary Sewer District: decrease 3.16%
Water District: decrease of 8.29%


March 17, 2009
2008 Budget Transfers

The resolution approving 2008 budget transfers was taken off the agenda and will be discussed at a board work session before being approved.


March 24, 2009, work session
Budget transfers and related financial issues

Comptroller Joan Goldberg went over a series of budget transfer issues with the board. Prior to the meeting, she had given the board an eight page list of transfers. There were also two memos that discussed transfer issues as well as other financial issues. Only some of the specific budget transfers were identified during the meeting. She explained that most of the transfers were for projects or purchases that had been approved by the board.

1. Skate board park. The general fund overspent by $225,000 for the project. However, because the town will receive $222,000 in revenue from the county as a reimbursement, there will only have to be a net $3,000 transfer into the general fund to cover the balance.

2. Library. The department over spent its budget because of the emergency roof repair. Most of the money will come from the library's fund balance.

3. Highway. The department over spent its budget because of snow removal costs. Mr.
DiBartolo told the board that there had been 37 “events” so far this winter. Ms. Goldberg noted that the department had already spent $375,000 of its 2009 budget for salt and Mr. Dibartolo said he hoped that with what was currently in storage, plus the remaining roughly $90,000, the budgeted 2009 amount would be sufficient. He also said that while the town expected to receive a less state CHIPS money in 2009 for pavaing, he still hoped to be able to do some paving. Given the cost of blacktop, however, he said that most of the blacktop will likely be used for patching work.

4. Capital projects
Ms. Goldberg said that once the final bills come in for some completed capital projects, the cost will be bonded. These included the Route 118 sidewalks ($54,000) and costs associated with the comprehensive plan ($26,000).

5. Unauthorized purchases
Software: Ms. Goldberg noted that the Planning Department and the Building Department had spent $23,000 on software that would enable the departments to tie in to the software used by the assessor without prior authorization from the board. Neither expenditure was included in the departments' 2008 budgets. She added, however, that the purchase had been discussed with the board at more than one meeting and that its omission from the budget was likely an oversight.

Hunterbrook fields: The town also incurred bills from a company, Mike's Blue Wheel, for the removal of debris at the Hunterbrook ballfields that had not been authorized by the board or put out to bid. Mr. DiBartolo explained that when the work was done, there was no way of knowing in advance how much debris would have to be removed. The board approved paying the $15,000 outstanding bill. Later in the meeting, Acting Town Engineer Sharon Robinson explained that this was the site of the former Lakeside sewage treatment plant. When the plant was decommissioned and the sewer district connected to the Peekskill Sanitary Sewer district, the building was demolished. As costs for the removal of the debris escalated, her department stopped the removal work as at that time there were no plans for the reuse of the site. At the suggestion of Ms.Goldberg, the cost for the debris removal will be shared equally between the Parks Department and the Hunterbrook Sewer District. The board gave Mr. DiBartolo permission to seed the fields (which he said would not cost anything). The town is still awaiting DEC and DEP permits for the field and more community input on its use will be needed. Mr. DiBartolo said that there was one area resident who had expressed concerns about the field's future use.

Board members expressed concern over the fact that expenses were being incurred without board knowledge or approval and that something had to be done so that these kind of things didn't happen again. Ms. Roker said that she would resend all department heads a copy of the town's purchasing policy. It was also suggested that there be meetings with department heads to review the town's financial procedures.

6. Attorney's fees for Planning Board and Zoning Board and Tax Certioraris
On the issue of the bills for tax certiorari work, Mr. Buckley said he will be reviewing the separate bills for handling this work and that there had to be a clearer understanding of what was included in the basic retainer for this work. He told the board that in January, before Wormser was hired, the town knew that there was going to be a lot of certiorari trial work based on changes in the court calendar and the retirement of the attorney who had done this work for the town in the past. (For a discussion on Planning and Zoning Board fees see,
Legal Issues

7. Search fee
Ms. Goldberg called the board's attention to the fact that the board had included $50,000 in revenue from a new title search fee in both the 2008 and 2009 budgets but that the fee had never been imposed. Councilman Metz said that he had made repeated calls on the issue and that no local law was needed to implement it. Stating that it's a “joke” that it hasn't been implemented yet, it said that there's always been an excuse why it hadn't been done.

Mr. Buckley said that the fee should have been implemented but that the discussion was bordering on a personnel issue that should be discussed in a closed session.

8. Tax office software
Councilman Bianco raised the issue of the continued need for new software in the tax office so that it could interface with both the Finance and Water Departments and his frustration that the software had not been purchased sooner. The issue had been raised in previous years but nothing was done about it. The board voted to authorize the $30,000 purchase and proceed with the installation even if a town employee wasn't happy with the change.

9. State of town's finances
Ms. Goldberg reported that Moody's had reviewed the town's finances and was impressed with what it found. She said that there will be an increase in the General Fund fund balance for 2008. She did not provide details. She also said she planned to send the town more frequent financial updates.


April 7, 2009
Budget transfers
During Courtesy of the Floor, Susan Siegel (the person writing this summary), asked the board when it was going to account for the budget transfers associated with the consolidation of labor services. She reminded the board that at the December budget hearing, the comptroller stated that by the end of the year, departments would have to pay for work done for them by other town departments. She said that as of October 10th, the value of the shared services
totalted $65, 00. She asked for an update on the value of the shared services through the end of 2008.

In response, Councilman Bianco acknowledged that this was an issue and that the town should look into it. In response to a comment from Vishnu Patel that the real issue was whether the town was saving money, Mr. Bianco said that the issue was not about savings but about the legal requirements governing the use of special district funds.

Search Fee
During the pre-session meeting the board was advised that the building inspector has implemented a $50 search fee for title companies.


Capital Budget and Capital Projects


May 6, 2008

During the Courtesy of the Floor portion of the agenda, Susan Siegel, speaking on behalf of Citizens for an Informed Yorktown (and the observer writing these board summaries) asked the board to provide information at its next meeting on the $1M borrowing in 2007 for a series of capital projects. She also wanted to know how long the $5M bond authorization approved earlier was good for.

She also asked for information about the cost of the trailers currently being used to house the Recreation Department and future plans for the use of the trailers.


May 20, 2008
Ms. Siegel reminded the board about the questions she had asked at the previous meeting as no information had been forthcoming.

(Note: After the meeting, Supervisor Peters gave Ms. Siegel a 2-page document dated May, 2007 entitled "Pending Capital Projects May 2007 Work Session." A total of 14 projects were listed at a total cost of $5M. The following day, Mr. Peters provided the following additional information: The $5M bond authorization was approved on May 22, 2007 and is good for ten years; the $1M already borrowed has added slightly less than 1% to the tax rate; the total cost of the trailers for the Parks & Recreation Department is $213,392, $150,000 of which came from the initial $1M borrowing. Information on what projects have already been funded from the iniitial $1M borrowing was not made available.


April 14, 2009, work session
Federal stimulus money

Citing a press release from Gov. Paterson announcing that NY State was getting $430 million in stimulus funds for environmental projects, Councilman
Campisi said that the town should go after some of that money, possibly for sewer, drinking water or other “green” projects. To be eligible for the money, the projects have to be shovel ready so that contracts can be signed by January, 2010. The deadline for submitting projects is May 29, 2009. The funds require a 10% town match.

Councilman Campisi suggested that it may make sense to send assistant planner Lorraine DiSisto, the town's grant writer, to Albany or Washington to seek how much money Yorktown could get. No action was taken but the board will speak to Ms. DiSisto after she returns from a grant writing seminar she has been attending.


April 21, 2009
Councilman Campisi announced that Yorktown is entitled to $128,000 of a $430 million pot of money the federal government has made available to the EPA under the stimulus program. The money can be used for energy efficiency, green innovation and waterways projects. The town must submit its proposals by May 29, 2009 in order not to lose the money. The board agreed to send assistant planner Lorraine DeSisto to Albany to see if there were any additional funds.

During the pre-session meeting, Councilman Martorano said that he had given details about available stimulus funds to the supervisor and Planning Director John Tegeder about five weeks ago.

During Courtesy of the Floor, Susan Siegel (the person writing this summary) asked if there would be any public discussion and opportunity for public input on proposed projects prior to the May submission.


May 19, 2009
Without any discussion the board approved a resolution authorizing the supervisor “to apply for various grants under the American Recovery and Reinvestment Act of 2009.)

(Note: In a CIY follow-up after the meeting, it was learned that the resolution did not contain any specific projects but was passed so that the town can meet a May 29th submission deadline. The planning department is currently reviewing a list of possible projects that could meet the requirements for specific grants under the program. According to the department, approximately 200 possible programs have to be reviewed to see which ones might be applicable for possible town projects.)


2008 Revenue projections


June 3, 2008

During the Courtesy of the Floor portion of the agenda, Linda Miller of Citizens for an Informed Yorktown read a statement asking the board to report back to the community on whether revenue projections in the 2008 budget for the mortgage tax and sales tax were coming in as expected. She noted that the board had increased projections from these lines by $150,000 in order to reduce the tax rate increase, despite the fact that home sales and the general economy were in decline. She also raised questions about when some personnel promotions may have been voted on, noting the board's practice of reopening its meetings after a closed session and after the public was long gone.

Councilman Bianco agreed that the revenue receipts should be looked into and said he would ask for a report from the comptroller. (Note: subsequent to the meeting, Mr. Bianco notified the writer of this summary that the comptroller will make a five month report to the board at the June 24 work session.)

Councilman Jim Martorano said that he didn't think the $150,000 increase in revenue projections was a gamble.


June 10, 2008 work session
Town Comptroller Joan Goldberg gave a five month update of revenue receipts and expenditures. (Note: the presentation was in response to questions raised at last week's meeting by Citizens for an Informed Yorktown, the organization that prepares these meeting summaries.) Ms. Goldberg gave the board a two page listing of major revenue and expenditures figures as of June 10, 2008, noting either increases or shortfalls from 2008 budget projections.

At the conclusion of her presentation (see below), Supervisor Peters advised the board that other municipalities had already sent memos to town departments advising them to reduce their expenditures by 8-10%. The board agreed that he should send a similar memo to department heads and that they should be cautions about incurring any unbudgeted expenses.

Highlights of the report include:

Revenue
1. Sales tax: There has been a $675,000 increase in sales tax revenue because of higher gasoline prices – but she noted that the increase might not hold through the rest of the year if consumer spending fell in order to compensate for higher gasoline prices. This increase will offset the decrease in the mortgage tax.

2. Mortgage tax: She is projecting a $600,000 shortfall. Payments, to date, are 39% lower than the same period last year. She alerted the board that when preparing the 2009 budget, the lower projection for the mortgage tax will result in a 4% increase in the tax rate – even before other increases are factored in, such as wage increases.

3. Fees for the Building Department and Planning Department are lower than projected.

4. The proposed search fee to be paid by title companies that was projected to raise $50,000 has never been implemented. Councilman Metz will pursue discussions with Building Inspector Gregory who has been reluctant to implement this fee. (See earlier meeting notes relating to the Search Fee). He will also explore a new fee to license electricians with Mr. Gregory, something he said that most other towns do.

5. Revenue from tax receipts are down $1.25M. When taxes are not collected, the town still has to pay the county and school taxes out of general funds; it subsequently recoups the money with late fees and/or liens on the property.

6. Sale of Bernstein property. $300,000 has been budgeted from this sale. The house has not been put up for auction yet.

Expenditures
1. The town saved $630,000 on budgeted expenditures in 2007.

2. Police overtime. To date, $170,000 out of a budgeted $320,000 has been spent. If expenditures track the same way through the end of the year, there could be a $80,000 shortfall. In a separate presentation with pie chart graphics, the police chief explained that most of the overtime was to cover policemen out for bereavement, sick leave, comp time or to cover people in training. He explained that the only way to reduce overtime was to increase the overall number of patrolmen. Councilman Campisi asked what would happen if overtime wasn't used to cover a patrolman and there was one less patrolman on a shift. The chief's response was that it would hurt back up time. Councilman Bianco raised questions about the use of overtime to cover patrolman released for PBA activities in violation of the union contract; the supervisor will review this with labor counsel. The issue was also raised about the full cost of having resources officers in the schools if it resulted in increased overtime costs. There was also a discussion of the practice of patrolmen doing outside side jobs, such as being in uniform with a patrol car for a movie, that are now being billed and paid for through the town with the town making some extra money.

3. Water department. A shortfall of $156,000 is expected in the equipment line. The department purchased a piece of equipment in 2007 that is not capable of doing the job it was supposed to do. (Note: the equipment cost $284,7250.) Ms.Goldberg said that the company that was the sole bidder for the equipment has agreed to take back the machine for a 15% restocking fee. Instead, she suggested that the town might want to try to auction it. The equipment was purchased after discussions between Water Department staff and the sole bidder over what the equipment was supposed to be capable of doing. Town Attorney John Buckley will contact the company regarding its prior assurance that the equipment would do what the town staff said it needed the equipment to do.

4. Although not a 2008 expenditure, the board was advised that in 2009 it will have to replace the HVAC system in the library and that the new system will be “expensive.” No dollar amount was noted.

5. $100,000 of the snow budget remains, although salt supplies exceeded the budget by 63,000.

6. $70,000 in additional expense for school and town and county taxes for the Shallow Creek property acquired in 2007 and which won't be taken off the tax rolls until 2009.

Miscellaneous
1. As a result of a new contract with a new company, phone charges for town hall and the library will be reduced by $3/month. Both buildings will also be getting new phones.

2. Money has been saved by eliminating a position in the Finance Department and by consolidating several separate contracts for alarm services.

3. In general, department heads will be advised to limit overtime when possible. Mr. DiBartolo noted that some workers in the Parks Department were now working weekends under the flex time provisions in the union's contract.

4. Councilman Bianco noted that eliminating staff was the only way to make significant reductions in expenditures. Mr. DiBartolo said there had been a resignation in the Department of Environmental Conservation that would not be filled, although he would have to fill some vacancies for laborers.

5. Mr. DiBartolo said he had completed the paving program for the time being and was trying to use the funds available from the CHIPS program because of rumors that the program may be eliminated in the future. Paving will resume in September. He told the board that it had cost $144,000 to pave Granite Springs Road. Given the escalating cost of blacktop, he said that the usual 15 year cycle for repaving roads would likely have to be stretched out to a 20 year cycle.

6. Town Engineer Sharon Robinson advised the board that the bid for three sewer projects had come in lower than estimated and asked permission to use the excess money to hire an outside firm to supervise the construction. The board gave its approval although a resolution will have to be approved at a later date.


June 17, 2008
During Courtesy of the Floor, Linda Miller of Citizens for an Informed Yorktown asked how the town anticipated making up for the projected shortfall in revenue for 2008 and what impact the shortfall would have on the 2009 budget. She also asked that the comptroller present a shorter version of the 5-month financial update at a televised board meeting so that more residents would know about the state of the town's finances.

In response to Ms. Miller's comments, Supervisor Peters said that the board had nothing to hide and that he would have the comptroller give a presentation and answer questions at a future meeting. Councilman Martorano noted that while Ms. Miller focused on the revenue shortfalls, she said nothing about the increase in sales tax revenue. Councilman Bianco said that the way to reduce expenditures and save money was by not filling non critical jobs.


July 1, 2008
In response to a request at last month's meeting from Citizens for an Informed Yorktown, Supervisor Peters summarized the five month financial update report that the town's comptroller, Joan Goldberg, had presented tro the board at a work session.

He reported that revenues were flat, with the $1M increase in sales tax revenue due to higher gasoline prices offsetting shortfalls in other revenue sources. He also highlighted several expenditure areas that were coming in over budget, including police overtime. (See earlier meeting summaries for details of the comptroller's report.) During Courtesy of the Floor, Police Chief Daniel McMahon commented on the police overtime, stating that it was “not frivolous” and was due to the fact that there was a lag time between when people left the force and new hires were able to fill the positions. He noted that the dispatcher's position has been vacant for almost a year and has necessitated some overtime. He offered to repeat the presentation regarding overtime that he had made at a work session at a future televised meeting.


July 15, 2008
During Courtesy of the Floor, Susan Siegel (the person writing this summary) read on statement on behalf of Citizens for an Informed Yorktown asking the board to report back to the community at its August 5th meeting on steps the town was taking to collect on $4 million in uncollected taxes. She asked what procedures were in place to foreclose on properties with tax liens and sell off foreclosed properties at in-rem sales.

In response to her comments, Councilman Campisi explained that by law the town must send the school districts and county all the tax dollars they are due, whether or not the property owner has paid the tax. Eventually, when the taxes are paid the town recoups the money with interest. He said that the town attorney had advised him that there were currently 80 properties in foreclosure

Councilman James Martorano said that the town always had a back log for in-rem sales and that more had to be done to collect these outstanding taxes.

Councilman Bianco noted that in the past, one of the foreclosed properties had been owned by an elderly woman and rather than force her out of her home, the town rented the house to her. In some cases, we have to have a little heart, he said.


August 19, 2008
During Courtesy of the Floor, Linda Miller, speaking on behalf of Citizens for an Informed Yorktown repeated questions CIY had asked at the July 15th board meeting about what the town was doing to recoup the overdue tax payments that now total over $4 million. She asked where residents could get the information on both the raw numbers and the process followed by the town to move from lien to foreclosure to in
rem sale.

In response, Town Attorney John Buckley explained what he called the lengthy legal process for foreclosing on property. He said the town had to wait two years after the payment was due before initiating the foreclosure process which involved filling petitions and advertising. He said the town was currently initiating foreclosure proceedings on liens dating back to 2000.

Councilman Bianco said that the Tax Receiver's office had a book that listed who owed taxes, adding that perhaps the town needed to do a better job of collecting overdue taxes.

Councilman Campisi challenged the $4 million overdue figure cited by Ms. Miller which he said had also been stated by Susan Siegel (the person writing this summary) at the July 15th meeting. He said the overdue amount was about $1.9 million. At the second Courtesy of the Floor segment, Ms. Siegel responded to Mr. Campisi's comments, noting that both she and Ms. Miller had said that the $4 million figure was cumulative and did not represent a single year. She also advised the board that some of the liens dated back to 1988.

Supervisor Peters said he would like to sell some of the properties that the town has foreclosed on , put them back on the tax rolls and possibly make them available as affordable housing.

Councilman Metz explained that unpaid taxes are paid when the property is sold and said that a lot of the current situation would take care of itself when the real estate market turned around.


Outside Audits


July 8, 2008 work session
2007 Audit

Two representatives from Bennett Kielson Storch DeSantis, the town's outside auditors, discussed their 2007 audit of the town's finances.

In general, they said that the town's finances were “very good” and that the town was well positioned to weather the economic conditions of 2008 and the uncertainties going into 2009. They stressed the need for long term planning. The discussion touched on the following issues:

A. Fund balance in the General Fund
1) the increase in the fund balance at the end of the year ($3.3 million, compared to $2.6 million in 2006) was due to the town's controlling expenditures rather than generating surplus revenue. The fund balance represented 13% of the total amount of the General Fund budget. While total revenue projections exceeded the budget by $466,809, the excess revenue was considerably less than the $2,120,305 excess revenue in 2006. The biggest variance in revenue projections was property taxes which came in $1,238,000 lower than projected compared to $384,028 less in 2006.

Both the auditors and the board took note of 2008 trends, specifically the decrease in mortgage tax revenue and the increase in sales tax revenue. The auditors cautioned about being too optimistic about the sales tax revenue as the town had no control over it. Comptroller Joan Goldberg also noted that the economy is not likely to pick up for the balance of the year and the auditors noted that the forecast for 2009 was not any better. The auditors noted that approximately 80% of the town's expenditures were mandated costs, such as salaries, and that there wasn't much flexibility on the expenditure side. The major 2008 unknown expenditure would be snow removal costs.

2) in response to questions from Councilman Bianco about whether the town was keeping too large a fund balance, the auditors pointed out that the fund balance is the town's working capital for the first four months of the year before tax receipts start coming in. They also noted that whereas in the past the town has used the fund balance to finance capital projects instead of borrowing, in the near future there probably would not be sufficient funds in the fund balance to finance future capital projects. Ms. Goldberg explained that while the board authorized a $5 million bond for capital projects, none of the money has been borrowed yet; the bills for the first project, the new boilers at the YCC, haven't been paid yet so there has been no outlay on money to date.

Councilman Bianco noted that the town has only used 1% of its constitutionally permitted debt limit.

B. Borrowing for capital projects
Without expressing an opinion one way or the other, the auditors noted that there were two schools of thought regarding borrowing for capital projects: the town could borrow now when interest rates were low and have future residents pay for the projects that they will benefit from - or – use money in the fund balance (from the General Fund or a Special District Fund) that resulted from taxing the current residents even though they might not be benefiting from the project in the future.

The auditors advised the board to develop a plan that addressed the issue of why some of the funds were accumulating a surplus and how that money was going to be used.

C. Unpaid taxes
Comptroller Goldberg said that the town had over $4 million outstanding in tax liens.

Town Attorney John Buckley advised the board that there were 80 properties in foreclosure and that 40 were almost ready to be put up for sale in an in-rem sale. Petitions (from homeowners) have been filed in the remaining 40 instances.

This precipitated a brief discussion about the disposal of town-owned property. The auditors indicated that odd lots could be sold off to adjacent property owners as a way to raise money. Councilman Bianco noted that some of these parcels should be kept for open space and converted to parkland. Councilman Metz noted that probably some could be sold.

D. Fund Balance in Water District
In response to the auditor's comments about seeing a big increase in the fund balance, Director of Labor Operations Eric DiBartolo explained that there had been a 9% reduction in water rates last year. He also noted that money was being accumulated for a new pump station on French Hill but that the he has come up with an alternative plan that would be less costly. He also said that he was making management improvements that would reduce the 24% water loss (the difference between the amount of water the town buys from the Joint Water Works and the amount of water that is billed to district customers).

E. Highway Department Fund Balance
In response to the auditor's comments that the department did not have much of a fund balance, Mr. DiBartolo explained that before a three year contract came to an end, the department used funds for blacktopping projects.

F. Town's Bond Rating
Councilman Bianco asked why the town only had an A1 bond rating instead of AA or AAA. Ms. Goldberg explained that the town's fund balance was too low for a AA rating.

G. Miscellaneous
Ms. Goldberg noted that the time was approaching when the town would have to hire an actuary to calculate the future liability for benefits for current employees and retirees. (Note: Although not stated during the meeting, the understanding was that this was a mandated expense.)


July 28, 2009, work session
2008 Audit Report

A representative of Bennett
Kielson, the town's auditor presented the highlights of the firm's 2008 audit. Final copies of the report were not available pending the submission of two letters from law firms that did business with the town. The letters are needed to determine whether the town has any future liability in the cases. Town Comptroller Joan Goldberg said that based on the legal letters received to date, the legal letters are positive.

All in all, the auditor said that the news was good and that the town was in great financial condition. He added that reducing reliance on the fund balance was also a plus. (In 2009, only $50,000 was taken from the fund balance as a revenue.)

General Fund
The town received $408,372 more in revenue than it projected in the budget and spent $351,869 less than budgeted. When final budget numbers are factored in, the town spent $760,241 more than it received in revenue. However, when transfers into the General Fund from other sources are added in (mostly water, sewer and refuse funds), the town ended the year with a $797,270 fund balance, bringing the total fund balance to $4,054,082.

On the revenue side, the auditor noted that the revenue surplus was less than the $1 million surplus generated in past years. While the sales tax and franchise lines were better than projected, the major “hit” was on the mortgage tax that came in $503,645 less than projected. The auditor ventured to say that the revenue from this source could be lower for 2009.

Ms. Goldberg reported that the town has over $5 million in uncollected taxes, compared to the usual $3 or $4 million. (As of 12/21/08, there was $3.4 million in uncollected taxes; for 2009, the uncollected town and county taxes to date totals $1.8 million. Councilman Matt Metz said that people were still likely to pay some of this before the end of the year and Councilman Nick Bianco responded that he was concerned as school taxes will be due in September.)

The auditor noted that the town hasn't had a foreclosure sale in many years which prompted Council Bianco to say that “we can't get a handle on this.”
Town attorney John Buckley said that the town had recently gotten judgments on 30 properties; 28 were little pieces and only two had the potential for sale as buildable lots. He added though, that the parcels couldn't be sold for two years when the redemption period ran out.
Ms. Goldberg said she wanted to see the parcels off the tax rolls so that the town did not have to continue paying taxes on them. Director of Labor Operations DiBartolo said that it was a maintenance problem for the town to care for these small parcels and Councilman Bianco said that the Open Space Committee should review them.

The auditor noted that for the first time, the liabilities section of the audit report includes a $27 million liability line for medical benefits for retirees. The expense will be paid out over a 30 year period.

Highway Fund
The Fund ended the year with a $166,000 fund balance.

Water Fund
The Water Fund has a $6.7 million fund balance. Mr. DiBartolo said he had two projects planned. And Ms. Goldberg said that the tax rate had been reduced in 2009 in part because of the large fund balance.

Bond Rating
Ms. Goldberg explained that Moody's bond rating service would not increase the town's rating from A1 to AA because the town relied too heavily on sales tax revenue which the company felt was uncertain. A second factor was the amount of uncollected taxes in relationship to the town's per capita income.


August 11, 2009, work session
Agreement with auditor
The board authorized a one year “engagement letter” for the services of the auditing firm
Bennet Kielson for 2009. The firm has almost completed the town's 2008 audit.


Star Rebate Program


September 2, 2008
Councilman Nick Bianco, commenting on the school tax bills that are now in the mail, explained that in April, 2008 the NYS Legislature approved changes in the way the Star Rebate was calculated that had the effect of reducing the amount of the rebate by about 5%. The reduction applies to both the basic and enhanced program.
He noted that there had been no public announcement of the changes at the time.

Anyone having questions about their tax bill should contact either the Receiver of Taxes or the Assessor at 962-5722.


September 16, 2008
Councilman Nick Bianco reported that rebate checks for the Star Program will be mailed out beginning September 29th. Because the checks are being mailed out alphabetically by county, the Westchester checks probably won't be mailed until the end of October..

The amount of the “middle class” rebate checks, which are based on income, are the same as last year. Those eligible for the enhanced STAR rebate, however, will see a $393 increase in their checks. For residents with incomes less than $120,000, residents in the Lakeland district will receive $1,248.79. Yorktown residents will receive $1,185.32.

These rebate checks are in addition to the reductions on the school tax bill.

Repeating comments he made last year when the rebate checks were mailed, Mr. Bianco pointed out that some seniors eligible for the enhanced Star program receive rebates even though they don't pay any school taxes. He said that this year approximately 324 of the 1,621 seniors eligible for the enhanced program do not pay any taxes. (Note: In a phone call to the CIY the following day, Mr. Bianco said that based on new information he had just received, there were a total of 698 people in the enhanced Star program who did not pay any school taxes.)

More information about the Star program, both the rebate checks and the reduction in school taxes is available by calling the town assessor's office at 962-5722, , ext 224.


November 18, 2008
Councilman Nick Bianco advised residents that the NYS Star Rebate Program for the 2009-2010 school year will be cut by 10%. He called the cut, which was approved last April, “unacceptable” but said he didn't know what local officials could do about it.


January 6, 2009
Saying that residents have to be prepared for school tax increases next year, Councilman Nick
Bianco alerted residents to pending cuts in the 2009 Star Rebate program and asked town assessor Harold Girdlestone to provide additional information about the cuts. In 2008, the NYS Legislature changed the way the STAR rebate was calculated. The result was a decrease in savings that homeowners realized on their 2008 school taxes in both the basic and enhanced program. Councilman Bianco said that even if the school districts came up with a zero increase in their tax rate next year, homeowners might have to pay up to $1500 more because of the cuts.

The legislation calls for additional cuts in 2009 that will affect next year's school tax levy. In response to questions from the board, he explained that the reduction in the rebate could mean, depending on the assessed value of their property, that some homeowners in the enhanced STAR program who previously paid no school tax might have to pay a school tax in 2009-2010. Charts showing the cuts are available in the assessor's office. Additional information is also available by calling the assessor's office at 962-5722.

Mr. Girdlestone also advised residents that Governor Patterson's 2009 budget proposal calls for the total elimination of the Star Rebate check that was dependant on income.

Councilman Bianco said that he would draft a board resolution to be sent to our state legislators opposing the cuts. He also commented on a recent report about the dysfunctional New York State Legislature.


January 20, 2009
The board unanimously passed a resolution to send a letter to the governor and state legislature urging them to reconsider the elimination of the Star Rebate Program and the decreased Star Exemption.

It was noted that the New York City members of the Legislature, as well as the Governor who is from the City did not understand the impact of school taxes on suburban homeowners.

Assemblyman Greg Ball also spoke of his ongoing efforts to provide school tax relief.


April 7, 2009
Councilman
Bianco presented figures showing the impact of changes in the program enacted into law by the state legislature. The figures were for the Yorktown School District and were put together with the help of the district's business superintendent, the town assessor and resident Tony Grasso. He hadn't received any numbers to date from the Lakeland School District.

Commenting on the proposed tax impact and noting that the districts were likely to get funds from the federal stimulus program, Council Campisi said he hoped that the school districts would be able to rethink the potential staff layoffs.


Town Assessor Related Issues



Property Tax Exemptions for Cold War veterans
February 26, 2008 work session
There was a brief discussion on a proposal by the assessor on a proposed local law that would have extended tax exemptions to Cold War veterans similar to those already approved by the county. The exemption would represent a savings to the veteran of approximately $35 off the county tax and $29 off the town tax. Disabled veterans would save $116 on county taxes and $98 on town taxes. The total tax impact for the town was not discussed. The proposed will be advertised for a public hearing on March 3trd as it must be enacted into law by March 4th.

March 4, 2008
A public hearing was held to extend tax exemptions to Cold War veterans which covers veterans of active military service between 1945-1991. See earlier meeting notes for the savings which are the maximum allowed by law

There were no comments from the public and the board unanimously approved the exemption.  Interested parties can apply for the exemption, which is good for 10 years, in the Assessor's office in town hall.

January 12, 2010 work session

Assessor Harold Girdlestone reported that the existing exemptions, designed to acknowledge and reward service to our country, were passed 2 years ago, and covered the periods of WWII, Korea, Viet Nam and actions after 1990.  Last year the State passed legislation that would expand the program to allow alternate exemptions for periods not previously covered (1945-50, 1954-60, 1975-90).  The County has already passed those exemptions, and this proposal would enact them for eligible Town residents. The exemptions cover Town and County taxes, but not school taxes.

 

Currently, about 50 residents qualify as Cold War veterans, with 3 disabled, and they receive a maximum reduction of $264.  This year the new tax exemption would be limited to $1188. The average tax benefit per veteran under the expanded program is estimated to be an additional couple hundred dollars.  The calculation is 15% off the assessment capped by $54,000 times the equalization rate (which changes every year).  There are additional exemptions for disabled vets.  Total tax impact to the Town would be $5200. (The Town has a tax base of 14,350 parcels, so the individual impact would be about $.35 to make up the difference.)

 

Next step is to hold a public hearing to amend the existing law.  If passed, qualifying veterans would need to apply for the exemption by June 1, 2010 by providing a copy of their discharge papers (DD214). There is no need to re-apply if already receiving existing exemption.

 

 

February 2, 2010 Public Hearing

The assessor provided an overview, and indicated there will be a $6000 tax impact.  This also means that all Cold War vets are being treated fairly.

 

Public comments:

Ed Kileen appreciates the offer but feels it is wrong, vets get so much (he is one).  We are making things unaffordable for the young. If this was based on income level or disability it would be different. “We’ve been given so much.”

Gil Kaufman disagrees with Ed, is a combat veteran, says this will help.

Kevin Donahue, also a veteran sees this as an opportunity cost. “If you served you lost quite a bit of life.  They did it, they should get it.”

The Board passed the resolution adopting this exemption.

 

 


April 8, 2008 Work Session
a. Change in valuation date
Town Assessor Harold Girdlestone has proposed to the board that the town change the date that new assessables are valued from June 1, 2008 (the current practice) to 7/1/2007. The change is possible as a result of a change in the Westchester County Charter.

The rational for the change is that with real estate prices falling, the 2007 date may generate a higher figure for the current year and that this might help in some pending tax certiorari cases. However, if the market goes up, then the town would lose the benefit. The potential benefit would only apply for this first “adjustment” year. The change would have no impact on the equalization rate or on the assessment for already developed properties.

Mr. Girdlestone explained that so far about 3 or 4 other town have passed such legislation. Cortlandt is considering making the change.

The board wanted to know what Cortlandt decided before taking action and why only three towns, out of 43 in Westchester, have adopted the change so far. The town can make the change in May, before the June 1st deadline. The assessor will check on what Cortlandt is planning on doing and report back to the board.
(Note: see below for April 22, 2008 work session.)

b. Pending certiorari cases
The assessor reported that there are seven or eight cases set for trial, the earliest of which may begin on May 5th. However, there are tentative agreements for at least three of the cases. Some of the cases are 10-15 years old. (Note; at an earlier board meeting, it was explained that property owners challenging their assessment frequently do not aggressively pursue their cases until several years have elapsed in order to increase the amount of the potential settlement.) He said that the town did have an “exposure” in some of the cases. While he did not state any dollar figures, he said that there were no “large ones.” The total number of pending certiorari cases are between 50-60.


April 22, 2008 work session
On the recommendation of Town Assessor Harold Girdlestone, the board unanimously approved the change in date for valuing new construction. Mr. Girdlestone advised the board that Cortldant had already made the change.

May 13, 2008, work session
Mr. Girdlestone advised the board that there were some proposed certorari settlements but he couldn't go into any detail on them in an open session.

He also advised the board of the good news that the preliminary equalization rate was 1.99, compared with 1.97 last year. Despite the increase, he thinks the rate should be higher and he plans to challenges some of the state's numbers as well as its trends. He felt Yorktown's numbers should be the same as Cortlandt's.


June 16, 2009
Councilman Matt Metz advised the board that there were two bills pending in the state legislature, A05037 and S4558 that would create a county wide property revaluation commission for
Westchester. Both bills are still in committee. The bills would tax condos as single family homes. The board approved a resolution opposing both bills, noting that it would increase taxes for condominium owners and would be harmful to both young and older residents.

Councilman Campisi noted that the town had been down that path before, adding that we fought it earlier and we'll fight it again.


Tax Certiorari Issues


June 17, 2008

The board approved three certiorari settlements, two in the Lakeland School District and one in the Yorktown School District.

Councilman Bianco read out the amounts of each refund and apologized for the fact that the refunds for the school taxes, which accounted for a larger share of the settlement, were not available. In response to comments by Susan Siegel during Courtesy of the Floor, he noted that the settlements will reduce the assessment roll for 2009 tax purposes but not by very much, adding that the decrease would probably be beneficial for Lakeland School District homeowners.

Note: the total town refund indicated below includes special district taxes such as fire, water, sewer, etc.
a. Yorktown Self Storage, 2720 Lexington Ave (1997-1999) Refund: $4,312.75
b. Chemcial Bank, 3651 Lee Rd (1991-1993): Refund: $5,386.41
c. Chase Bank, 3660 Lee Rd (1988-1997) Refund: $7,685.07


October 7, 2008
The board approved the following two certiorari settlements.
a. Southland Corporation (Seven-Eleven) on Commerce St. The settlement covered 1999-2002 and involved a refund of $1,400 for town taxes, $6,121 for school taxes and $1,219 for county taxes.

b. Friendly Ice Cream. The settlement covered 1999-2002 and involved a refund of $2,087 for town taxes, $8,972 for school taxes and $1,957 for county taxes.


November 18, 2008
The board approved a tax certiorari settlement for Mavis Tire Supply Co. on Kear Street that will result in a total $8,028 town refund to the company and a $31,550 refund to the Yorktown School District.

The board approved a tax certiorari settlement with BT-Newyo located at 1785 Front Street. Under the terms of the settlement, the property owner discontinued his previous petitions covering 1999-2002 in exchange for an $84,000 reduction in the property's 2008 assessment.


July 7, 2009
The board approved a resolution accepting a tax certiorari settlement with the owner of the “
Biffer” property at 3641 Hill Blvd. The settlement calls for a refund of $10,346.16 covering the tax years 2001-2008. In consideration for the settlement, the property owner will drop certiorari claims for a second parcel.


See Budget Issues/March 24, 2009 above for more on the tax certiorari issues

2009 Budget


October 7, 2008
The town board will review the supervisor's tentative 2009 budget with department heads on Saturday, November 1st at the Yorktown Court located at 2295 Crompond Rd. The meeting will begin at 9am. While the meeting is open to the public, the public will not be permitted to speak during the meeting. The public hearing on the budget will be held on December 3, 2008.


Taxes on Town Owned Property

July 1, 2008
The board approved a resolution absolving interest payments on 52 properties that had liens and which the town had acquired title to. The list is available from the Town Clerk's office.

See also
Disposition of town owned vacant parcels


Workers' Compensation Program


January 6, 2009
In response to recent newspaper commentary by the Committee for a Yorktown Town Administrator (CYTA) criticizing certain aspects of the town's workers' compensation program, the town's Insurance Representative, Robert Spadaccia, made a presentation giving an overview of the program and how the town has saved $1 million over a five year period and $1.5-$2 million over the 15 years since the town decided in 1996 to become self insured for workers' comp. Mr. Spadaccia said that the program has cost the town an average of $300,000 over the past five years and that that cost was considerably less than three other possible providers: the state fund, PERMA and an private insurer where premium costs would have ranged from $500,000-$800,000. He said that the town only had one “bad” year since being self insured and that was the very first year of the program. In addition to the savings on the premiums, the town also benefits by getting the investment income on the money it retains. He said the town's third party claims administrator was doing a good job of investigating the claims and met with the board twice a year, in closed session, to review the claims. Councilman Metz said that the town aggressively investigated claims and tried to get employees back to work as soon as possible.

In response to questions from the town board regarding how Yorktown's costs compared with other towns, Mr. Spadaccia explained that comparisons weren't necessarily helpful because towns offered different services and had different numbers of employees.

During the Courtesy of the Floor portion of the agenda, Dr. Patricia Podolak and Susan Siegel, the co-authors of the CYTA workers' compensation report, presented board members with copies of their report and read a statement highlighting some its findings. (Note: Susan Siegel is the person writing this summary.) The speakers thanked Mr. Spadaccia for his presentation and reminded the board that the CYTA report never questioned the wisdom of remaining self insured; it only questioned whether the town had done cost comparisons since becoming self insured in 1996. They said that one of the reasons for doing the report was to shed light on the program. They also reminded the board that the key to reducing workers' compensation costs was preventing accidents from happening in the first place and that there was room for improvement in that area in the town's programs. The CYTA report is available online at www.yorktownadministrator.org/risk.html.

Councilman Martorano thanked both Mr. Spadaccia and the Committee for their reports and presentations and said the town was always interested in improving. He asked Mr. Spacaccia to look into some of the items mentioned in the report.

Several board members and Town Clerk Alice Roker spoke praised the town's employee safety training program.


April 29, 2009, work session
Comptroller Joan Goldberg advised the board that the town's existing contract with US TPA, the third party administrator of the town's workers' compensation program, had expired on March 31st. She said that the town had looked at 3 companies---US TPA, PERMA and PMA. She said that PERMA was out because it would not do self-insured; clients would have to join its pool in order to use its service. She said that the town had previously had used PMA but they the company wanted a portion of what they saved in claims. So they were out. She said that PMA also started at $32,000. So, that left US TPA which they were very happy with. The costs will be: year 1- $28,000, year 2- $30,000 and year 3- $30,000. In response to Councilman Matt Metz's question why there was no RFP, Ms. Goldberg basically responded that this had to do with professional service and that was not necessary. Town Clerk Alice Roker added that an RFP t had nothing to do with this sort of thing. The board will vote on the contract at its next meeting.


Mortage Tax and Sales Tax Revenue


February 3, 2009
County Legislator Michael
Kaplowitz reported that Yorktown had received $5.09 million in sales tax revenues, up from $4.9 million in 2007. Pointing out that the 2008 total included the fourth quarter downturn in the economy and that as own petroleum products (gasoline) accounted for only 5% of the sales tax revenue, he said he was hopeful that the same level of revenue would hold in 2009. (Yorktown had forecast $4.1 million in sales tax revenue in its 2008 budget.)


June 16, 2009
Duing Courtesy of the Floor, Mr. Kaplowitz informed the town that mortgage tax receipts for the town for the six month period October 1, 2008 through March 31, 2009 would be $519,000, down 32% from the $765,000 the town received last year for the comparable period. He also said that sales tax revenue for the county was down 11% from last year, although he did not have a specific dollar amount for Yorktown. He noted that if the NYS Legislature did not renew the county's authority to collect the 7.38% sales tax soon, the county was facing a 60% increase in property taxes.

In response, Councilman Bianco said he thought the town would be okay on both taxes as it had “low balled” both estimates during budget meetings.


MTA Payroll Tax


February 17, 2009
The board unanimously approved a resolution opposing the proposed MTA tax on employer payrolls and urged residents to contact their state lawmakers to urge them to oppose the proposal.

September 8, 2009, work session
At the suggestion of Councilman Bianco, the board approved a resolution to include a notation on the next town tax bill indicating that $70,000, or approximately ½ percent on the town tax rate, was to pay for the MTA tax. The board will want to see the precise language of the notion before those tax bills are sent out.

The MTA tax issue was followed by general comments assailing Albany for unfounded mandates and its lack of fiscal discipline and a call for residents to send a message to their state legislators that Albany needed to change its ways.


Town Pensions (New York State Retirement System)


March 17, 2009
During Courtesy of the Floor, resident Mara Ziedins wanted to know who held the pension money for town employees and what limits there were on retiring employees adding sick leave and vacation time to their final salaries in order to increase their pension payments. In response, the board explained that the money was safe and was held by the NYS Retirement System, the second largest system in the country. The system raised or lowered the fees it charges the town as it needed more revenue. Supervisor Peters said that the increase had been 8% this year. Recent changes in the retirement laws put a cap on pension benefits so that retiring workers add no more than 20% to their last salary before retiring.


Insurance Purchases


March 17, 2009
During Courtesy of the Floor, Susan Siegel (the person writing this summary) read a statement on behalf of the Committee for a Yorktown Town Administrator asking why the town did not solicit independent competitive quotes before purchasing 16 insurance policies that cost the town $833,000 in 2008. In the absence of town board votes approving the insurance contracts, she also wanted to know who was making the decision to purchase the policies.

In response to Councilman Metz's comments that the town did get competitive quotes from its insurance broker, Ms. Siegel said that the Committee's report explained why it would be in the town's best interest to get quotes from more than one broker.


October 6, 2009
During Courtesy of the Floor, Susan Siegel (the person writing this summary) said that she was pleased that the board had decided during its pre-meeting session to postpone any decision on its insurance coverage for 2010 for an additional 60 days so that two additional insurance brokers could submit quotes. At the meeting, Bob
Spadaccia, the town's current insurance broker, told the board that if they accepted a proposal from Travelers Insurance that evening, the town would save approximately $25,000 for the fourth quarter of 2009 and between $175,000-$184,000 in 2010. However, Councilman Bianco said he knew nothing about the supervisor's plans to change insurance carriers before the current policies expired in December and wanted to know why there was a rush to renew the policies earlier. In response, Mr. Spadaccia likened not signing the current Travelers' proposal to a roll of the dice and that the town's premium for 2010 could go up is something bad happened between now and December.

Mr. Bianco was also concerned that an insurance broker mentioned in a North County News article had not been given all the information he needed to submit a quote and said that there should be a level playing field for all brokers interested in submitting quotes. Supervisor Peters and comptroller Joan Goldberg said that they had cooperated with the broker.


Miscellaneous Tax and Spending Issues


April 21, 2009
Police salaries

Commenting on the recent Journal News article that reported on police salaries, Mara Ziedins asked the board what it was doing to control costs. She said that as management, it was up to the board to negotiate the contracts with the police which resulted in the added pay they were receiving above their base salaries. She cited the Journal News figure that the town spent $4.3 million in the “other pay” category.

In response, Councilmen Metz said that the town was trying to cut spending and had cut about $500,000 out of this year's budget. He said more needed to be done to cut spending and consolidate services.

Compensation for Police Chief
The board authorized the comptroller to calculate and pay compensation and/or benefits to Chief of Police Daniel McMahon pursuant to Section 207m of General Municipal Law. No details were provided. (Note: the section deals with increases in compensation.)


May 19, 2009
During Courtesy of the Floor, Susan Siegel (the person writing this summary) asked the board to provide information to the community at the next regular meeting on:
1) what the new MTA payroll tax would cost the town and when the tax went into effect
2) an update on revenue receipts from the mortgage tax, sales tax, and property tax, including whether there has been any increase in the number of taxpayers who have not paid their property taxes
3) an update on the status of the Marcy St. group home controversy

In response, Councilman
Bianco and Supervisor said he would ask Comptroller for an update, possibly to be discussed at a work session.


May 26, 2009, work session
Town
's petty cash fund
Although not on the agenda, Town Clerk Alice Roker raised the issue of the need for a petty cash type of fund to pay for last minute purchases such as those at BJs. Her office currently does not have such a fund. And the town does not have town credit cards.

After rejecting the idea of the comptroller giving an employee a blank check, it was decided that the comptroller, who already has a small petty cash fund, will put $100 into that fund, which will then be used by the clerk's office as well as the supervisor's office which currently has been laying out money and then submitting a voucher for repayment.


June 2, 2009
During Courtesy of the Floor Susan Siegel (the person writing this summary) asked the board if it had obtained the answers to the questions she had asked regarding the MTA payroll tax and the status of certain revenues receipts. In response, Councilman
Bianco said that the town comptroller would be giving a financial update in July. Councilmen Martorano and Metz both noted that the mortgage tax was coming in okay due to an increase in mortgage refinancing but that the sales tax revenue might be lower.


July 14, 2009, work session
Six
Month Financial Update
Comptroller Joan Goldberg gave the town a six month financial update. She said the town was being “hammered” on the revenue side of the budget and that it could end the year between $600,000 to $1 million short. She anticipated a $400,000 shortfall in mortgage tax revenue, $300,000 less in building permit fees and $200,000 less in interest earnings. The only good news on the revenue side was an additional $100,000 from Verizon and Cablevision franchise fees.

The next mortgage tax payment is not due until December but Ms. Goldberg said that her counterpart in Cortlandt keeps in touch with the Westchester County Clerk's office to get an advance sense of what the numbers are looking like.

On the expense side, the major expenses that are likely to exceed budget estimates are legal fees ($100,000 over), litigation expenses ($113,000 over) and repairs to the YCCC theater. She explained that the town will have to spend an estimated $40,000 to install a sprinkler system in the theater to separate the stage from the audience. The need for the sprinklers dates back to a 1989 violation notice. Town board members agreed that the sprinklers needed to be installed but wanted to see paperwork on the issue prior to spending any money.

The town overspent on snow materials by $250,000 but Highway Superintendent Eric DiBartolo said he felt confident that he had an adequate supply to carry through Jan or Feb or 2010.

On the plus side, the town did not have to spend $250,000 in debt service interest because last year's capital projects were financed from the fund balance instead of borrowing. The town also spent $125, 000 less than anticipated on medical benefits because the actual premium increase came in lower than projected. The unexpected MTA payroll tax will cost the town $75,000.

Commenting on the comproller's numbers, Councilman Campisi said that the decrease in building permit revenue might not be as bad as anticipated as there were three large projects on tap that hadn't yet gotten their permits. Councilman Matt Metz added that he thought that the revenue from the next quarterly mortgage tax installment might pick up due to refinancing and a federal stimulus program incentive for home buying.

Ms. Goldberg said was confident that the town could get through the year by using some of the $4 million fund balance and Councilman Bianco added that the real problem would be in 2010. He asked Ms. Goldberg whether there was a plan to go forward. She said she had asked the town's outside auditors for suggestions but their response was that that type of advice was not in their purview. Suggestions on how to control expenses boiled down to a hiring freeze. Ms. Goldberg said that in this year's budget two positions were currently vacant and Police Chief McMahon said that there might be one possible retirement in his department. She added that the town would have to prioritize services and mentioned closing the library on Sunday as one possible option. It was noted that police overtime was down.

Councilman Metz said he thought talking of cuts was premature and felt that the fund balance could pull the town through this year. Councilman Martorano asked Ms. Goldberg to give the board another financial update in 90 days.

In related financial issues, the comptroller said that the town's five year contract with its auditor had expired but that the auditor had agreed to do the 2008 audit at the 2007 price. She said the firm was asking for over $100,000/year in a new contract and it was suggested that the town do an RFP for 2009.

The town has also engaged the services of an company to do an electricity audit. There is no up front cost and the company will receive 30% of what they are able to save the town. The comptroller's office is also reviewing proposals for a new phone service at the police department. That discussion prompted the police chief to advise the board that on July 3rd at 4:50 in the afternoon, the police building's phone service went out and that a repair person did not show up until Monday morning.


September 1, 2009
Report on school taxes
Councilman Nick
Bianco reported on the school tax bills that are just arriving in residents' mailboxes. Residents in the Yorktown School District will see a $230 tax increase while Lakeland residents will see a $140 increase. However, Mr. Bianco pointed out that because the NYS Legislature reduced the reduction in the Star property tax exemption and the eliminated the Star rebate checks, the actual out of pocket tax increase will be much higher.

Mr. Bianco was joined by other board members in blaming the state Legislature for the Star program cutbacks and said that the town board was powerless to make any changes.

Mark Drexel, a member of the Yorktown School Board, explained that some of the increases in school taxes were due to unfunded mandated that came from Albany. While he said that some mandates, such as special ed programs, were necessary, he questioned others, citing the mandate to supply calculators to all students.

October 6, 2009
Pledge for fiscal responsibility
Councilman Matt Metz read the text of the Pledge for Fiscal Responsibility that the board had voted on at its previous meeting without having seen the actual text. The pledge was sent to all NYS lawmakers asking them to sign it. Mr. Metz said that others town were interested in following
Yorktown's example. He read a few responses from some or the legislators. He said that approximately 200 people had signed a petition asking Albany to exercise fiscal responsibility.


Westchester County Taxes

January 5, 2010

Although the County Legislature approved an overall 2.9% tax increase, Councilman Bianco explained the increase is not equal in all municipalities in the County.  In Yorktown the increase will be 1.80%.  The reason for this has to do with assessments and the equalization rate.  Yorktown assessments haven’t gone up as much as other Towns.  A Yorktown resident in the Lakeland School District, the Mohegan Fire District and with Peekskill Sewers (and County taxes) has 90% of their taxes based on the equalization rates.

 

February 2, 2010

The increase will be 1.7% in Yorktown.  County taxes are 20% of the typical bill in Yorktown.  The Board of Legislators will continue to try and keep expenditures down.  Mr. Kaplowitz indicated he supports the County Executive’s proposal to have employees share the cost of their health insurance, and is voluntarily doing it. Long range he believes the county should come up with a fair progressive formula allowing the Towns to take advantage of alternatives.


April 27, 2010, work session

 

Lock Box

System whereby taxes are sent directly to a bank - this will reduce Town staff in Tax Receiver Department.

 

 

 

 

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