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Budget workshop Meeting, October 2017 1 Town of Niles TOWN BOARD BUDGET WORKSHOP MEETING October 28, 2017 Niles Town Hall PRESENT: Joan Jayne, Supervisor Steven Cuddeback, Councilman Bernard Juli, Deputy Supervisor Attorney Brody Smith Clarence Edmonds, Councilman Joe MacDuffee, Councilman Tiffany Landis, Deputy Town Clerk OTHERS PRESENT: Pat Steger, Twila and John MacDuffee and James Matijas A. Meeting called to order at 9:00 am by Supervisor Jayne B. Pledge of Allegiance C. RESOLUTION TO PAY $1000 TO SCAT VAN SERVICE RESOLUTION #2017-85 On a motion by Supervisor Jayne, seconded by Councilman Cuddeback the following Resolution was ADOPTED Ayes Cuddeback, Jayne, Juli, MacDuffee Nays RESOLVED to pay the 2017 budgeted amount of $1000 to Scan Van service from A6772.42. Councilman Edmonds arrived 9:05 am. D. 2018 Tentative Budget Presentation led by Bookkeeper Anderson Bookkeeper Kelly Anderson handed out a new draft of the budget entitled “working 2018” which reflected adjustments made after the filing of the Tentative Budget on September 30. This document was for discussion purposes only and included some changes made since the 10/12/17 board meeting based on better estimates of some numbers. The next official draft will be the Preliminary Budget. The garbage district is not subject to the tax cap. The garbage district cost is not based on the assessed value of property. The garbage district is a contract for a service. We are below the tax cap. Bookkeeper Anderson said she has been in touch with the State Comptroller's office and she confirmed that the garbage district is not subject to the cap because it is a use fee and a contractual amount for a service. ---PAGE BREAK--- Budget workshop Meeting, October 2017 2 Last year the Town levied $90,400 for the Highway Department. The levy has been the same for the last few years. The tax cap is $94,109. Bookkeeper Anderson stated that one of the most important aspects for her when creating this budget was increased communication between departments. She discovered that in the past some expenses were not earmarked in the right spot - a bill may be paid out of one line one year and a different line the next year. She stated that her goal is to streamline everything and label account lines clearly so it is easier for the Board and easy for the Departments to know which line to pay from. The Bookkeeper and the Clerk's office are making very clear lists of what is paid out of what account line so that the process will become much more streamlined and consistent which will make it easier during audits and budget planning. Bookkeeper Anderson then started to go line by line through the entire budget. Appropriations - General Government Support Town Board - Bookkeeper Anderson said this section is straight forward. There is a 2.8 percent increase in salaries this year. Occasionally we have budgeted for travel but this year cut from $500 to $200 because we haven't had much travel happening in the past few years. Justices - The Judge's salary is budgeted for $5,580.00. There is a decrease in the contractual line because the software for the court database is going to be accounted for in an overall software/database accounting line. Supervisor - Bookkeeper Anderson stated that she broke out the bookkeeper and payroll salary lines. They have been the same in the past. The bookkeeper is the budget officer, the Supervisor's confidential secretary and the bookkeeper so it is really 3 jobs in one. Glen Porter handles the payroll. Other towns do it various other ways. Bookkeeper Anderson said she has discovered that nobody was really monitoring and overseeing the whole budget and billing/payment process. In the past, one person made the budget and another person was paying the bills and nobody was even reviewing the process or communicating. Bookkeeper Anderson stated how important constant monitoring of this process is. She said she has worked hard to analyze the current process and make a more efficient and transparent budget. She stated she further defined the contractual accounting lines. An Audit and Payroll services line and a Community day events line was also added. Councilman Cuddeback stated that the Supervisor's budget is more streamlined and it was shaved a bit. Supervisor Salary; 2.8% increase from 2017 budget Bookkeeper Salary; 14,000.00, which was increased to align with work being done and the value of the skillset provided to the Town. Payroll Clerk; $2,056, 2.8% increase Assessor - The Assessor's budget due was trimmed but still should cover the upcoming reevaluation. The training line was increased because the Assessor is required to ---PAGE BREAK--- Budget workshop Meeting, October 2017 3 keep up with continuing education. The training this year was local, next year more travel will be required. The state will pay back about 60% of the cost. The Board of Assessment Review (BAR) line was reduced because for the last couple of years the BAR hasn't used what was budgeted. Clerk - The second Deputy Clerk position has been removed. The contractual line decreased - this has historically been the catchall line to pay bills. This current budget has more detailed accounting lines - ie. software line, an office supply line so items that have been historically paid out of the Clerk's line will have a more properly labeled accounting line. Clerk Salary; $15,120.00 - 5.46% increase - after survey of other towns and increase in hours during tax season. Law - tentative budget has $70,000 on the legal contractual line. Attorney Smith feels this can be lowered to $50,000. He stated that for the last few years the cost more due to the water and sewer district legal work. Attorney Smith stated that $35-42,000 is a more normal cost. Election - projection based on numbers from the County Board of Elections; $2000. Records Management - $500 for supplies to index Town file cabinets and vault shelves and for routine record maintenance. Buildings- New lines for Office Supplies and cleaning services...general operation, day to day stuff. Most of the cost is utilities (electric, internet, phones, etc.). Tentative budget has $41,500 - year to date expense total as of 9/30/17 is $19,334.42. Discussion ensued that maybe the building budget is too much and it should be decreased. Bills paid from this line have historically been varied. The Clerk's office and the Bookkeeper will further refine this as we move forward. Consensus was to lower building lines to $35,000. Central Data Processing – Every department’s annual software/database fees are in this line; $3,800. Special Items - Unallocated Insurance - Adams liability insurance...we received a letter that there will be an increase in fees next year. Consensus was to leave budget at $31,000. Municipal Association line - increased so that all municipal dues come out of one line, every department has been doing it differently. Bookkeeper said we will further refine as we go through the year; $1,200. Contingent Account - Bookkeeper Anderson said that the Town doesn't have a history of touching this account. Bookkeeper Anderson dropped the line from $25,057 (2017 budget) to $10,000. Councilman MacDuffee asked what this would cover. Bookkeeper Anderson stated that this line would be used for a totally unplanned expense that we missed the mark on or an emergency that none of the other accounts could absorb. Discussion on what right amount is...for a safety net...consensus was that the amount budgeted should remain at $10,000. Appropriations - Public Safety Signs and Posts - Consensus was that $2,000 was appropriate amount. ---PAGE BREAK--- Budget workshop Meeting, October 2017 4 Dog Control - reports will be given by Dog Warden starting in January of 2018. Salary of Dog Warden is $4,967. Contractual line was reduced to $500 from $2500 that was budgeted in 2017 because it isn't being used. Codes Enforcement - salary is $17,159.38; 2.8% increase. Contractual line was reduced from $1,500 to $750 to align with actual use. Appropriations - Public Health Vital Statistics - Remaining at $100 Ambulance - $11,500.00 ; 14.8% decrease from last year's budget but based on a letter from the ambulance district for the actual 2018 billing amount. Appropriations - Transportation Supt of Highways - salary $53,160; 2.8% increase. Contractual line was reduced to $1,500 from $2,500 to align with actual use and because some expenses were moved to other areas of the budget like Municipal Dues and Software. Mr. Steger requested a software update for his highwaymen. Engineering for Transportation - $0 budgeted. Discussion about the Murray Bridge project ensued. Capital reserves are available and maybe a possible grant from the state and/or CHIPs money. Board agreed to leave $0 in that line. Garage - $10,000 budgeted. Maintenance of the highway garage comes from this line. Street Lighting - $150. Discussion ensued about what lights the Town owns. Appropriations - Economic Assistance and Opportunity Programs for the Aging - no changes from 2017 budget numbers. All Board members feel programs are a benefit to the community. Appropriations - Culture and Recreation Youth Programs - The Board commended the Youth Director Karen Porter. All agreed to increase her stipend by 2.8%; $864. The stipend will be paid in September instead of at the end of the year. The swim ($3,600) and recreation ($5,000) programs will each have their own accounting lines. Historian - Salary is $1,159; 2.8% increase. Contractual line is decreasing from $2,500 to $400 to align with actual use. report will be given starting in January 2018. Appropriations - Home and Community Services Planning - No significant changes. The Planning Board is paid annually and the Board of Appeals is paid per meeting only when they meet. All salaries increased by 2.8%. Contractual lines decreased to align with actual use. It appears that the Board of Appeals has historically been paid from the "Other Services" accounting lines A8989. Bookkeeper is going to coordinate with the Payroll officer to create better labeling for the personal services accounting lines. ---PAGE BREAK--- Budget workshop Meeting, October 2017 5 Sewer and Water administration - are both going to $0 because cost is now covered under the capital project. Refuse and Garbage - $3,200 for recycling costs. Discussion ensued about changes for the recycling of tires. New regulations will be in place - no truck tires can be accepted. Updates will be sent out in the 2018 Newsletter. The Board would like the accounting label to have "recycling" in it. Conservation - Skaneateles Lake Study - The Board did not reach a consensus on whether the Town should or should not financially contribute to the Skaneateles Lake Study. Bookkeeper Anderson reminded the Board that just because the study contribution ($1,000) is in the budget does not mean the Town has to pay it. A resolution would be needed. Appropriations - Employee Benefits Employee Benefits - Straight percentages - state retirement, social security, worker's compensation, unemployment insurance, disability insurance and hospital and medical insurance - ....Bookkeeper Anderson looked at historical and projected numbers and aligned budget numbers to match; $116,750.00. Appropriations - Interfund Transfers Bookkeeper Anderson explained that this is where we designate how much of our sales tax revenue is going to offset the highway fund. Last year funds went to offset the garbage district and the highway department. Going forward the garbage district will fund itself so only transfer out will be to the Highway Department. $309,323.00 is the budgeted money to transfer to the Highway Department from projected sales tax revenue. Total projected appropriations are $826,561.44. Revenues Real Property Tax Items Interest rates and penalties - $1,500 Non-Property Tax Items Property Tax Distribution - sales Tax; $775,000.00 Departmental Income Clerk and Dog Control - $650 Licenses and Permits Dog - $600 Building Permits - $3000 Fines and Forfeitures Fines and Forfeited Bail - $1,000 Sales of Property and Compensation For Sale of Scrap and excess materials - $500 Mortgage Tax - $26,000 ---PAGE BREAK--- Budget workshop Meeting, October 2017 6 Total Revenue - $814,290.00 Appropriated Fund Balance - $12,271.44 Total Revenue and Other Sources - $826,561.44 Highway - DA The Board moved onto the Highway budget. Discussion occurred about what appropriate levy should be. The levy has been $90,400. Bookkeeper Anderson explained that if you don't ever move your number you are tightening the tax cap. Bookkeeper Anderson recommends increasing to $92,300 which is a $1,900 increase. The Board concurred. Superintendent Steger explained his budget. Appropriations - General Government Support - Discussion about the Appletree Road widening ensued. CHIPs money can be used for engineering fees. The Board concurred that the amount should remain at Appropriations - Transportation General Repairs - $287,933 Permanent improvements - Capital Outlay - $95,000 Bridges - $1,500 Machinery Superintendent Steger said that when the 10-wheeler comes in the Capital fund will be depleted. Equipment - $45,000 - covers the cost of replacement pick-up. Discussion ensued about perhaps getting an extended warranty on the loader. Contractual - $20,000 Brush and Weeds - $12,550.00 Snow Removal - $100,000.00 In Summary, Superintendent Steger stated that his budget is about the same as last year except for the new pick-up and increase in laundry because they have an additional highwayman. Appropriations Transportation Total - $561,983.00 Appropriation - Home and Community Services - $1,000.00 Appropriation - Employee Benefits - $52,931.00 Total Highway Appropriations - $615,914.00 Highway Revenues ---PAGE BREAK--- Budget workshop Meeting, October 2017 7 Real Property Taxes - $92,300.00 Intergovernmental charges - $29,266.00 Use of Money and Property - $25.00 Sale of Property and Compensation For - $90,000.00 State Aid - $95,000.00 Interfund Transfers - $309,323.00 Total Highway Revenues & Other Sources - $615,914.00 The Clerk will publish the public hearing on the Preliminary budget in the Citizen. The hearing will align with the next regular Town board meeting on November 9, 2017 at 7 pm. Copies of the preliminary budget are available for the public to see during normal working hours at the Clerk's office. Councilman MacDuffee asked a question about the Deputy Supervisor position. Supervisor Jayne said that yes, there will be a Deputy Supervisor but that person will not be paid. Bookkeeper Kelly asked if there were any questions on her position and/or salary; $12,216 in 2017 and proposed salary of $14,000 for 2018 budget. She explained what her specific skillsets bring to the Town. The benefit of oversight of the budget and having monitoring of fiscal processes was explained by Bookkeeper Anderson. The Town needs constant oversight. There was a period of time where this oversight was not occurring and Bookkeeper Kelly explained that she is working with the other Departments to streamline and correct processes. Bookkeeper Anderson said her service is a professional skill and without it the Town is vulnerable. She stated that this is her town too and she wants to ensure everything is done correctly. Bookkeeper Anderson explained that the Bookkeeper needs to and should be interacting with other Town employees and be available at all times. There was discussion how the atmosphere has improved. Councilman MacDuffee stated he wants to make sure that the Townspeople are ok with the raise. Bookkeeper Anderson stated the Town is spending $1.6 million dollars in appropriations in this budget and to spend $14,000 for oversight on how those dollars are allocated is in her opinion a fair and critical investment for the Town. Supervisor Jayne stated that the improved coordination between the Clerk's office and the Bookkeeper is highly beneficial to the Town. Supervisor Jayne asked if there was a decision on the Bookkeeper's proposed salary. All Councilman supported. Councilman MacDuffee then asked to revisit the Clerk's budget. Bookkeeper Anderson explained that Deputy Clerk Landis calculated the personal services by looking at hours and ---PAGE BREAK--- Budget workshop Meeting, October 2017 8 surveying standards in other towns. Her request was to get the Town in alignment with other Clerk salaries in the county. The clerk salary was $14,366 for the 2017 budget and proposed salary is $15,120 for the 2018 budget. Deputy Clerk Landis is running for the Clerk position in the upcoming election and she prepared the Clerk's budget. Councilman MacDuffee stated that Deputy Clerk Landis is already getting a raise going from Deputy Clerk to Clerk. He said he is looking at this from the point of view of the public. Councilman MacDuffee said he is not ready to make a decision and requested that Deputy Clerk Landis provide him with the hours she intends the office to be open if elected and what amount of money her salary has been year to date. Deputy Clerk provided the information to Councilman MacDuffee. Salary to date is $8,111. Proposed hours are Tuesday 10 am - 1 pm, Thursday 4 pm - 7 pm and Saturday 10 am - 1 pm. During tax season the office will be open on Monday 4 pm - 7 pm as well. Councilman Cuddeback said he isn't concerned about the extra expenditures because we are getting what we are paying for. Councilman Edmonds stated that if the public elects the Clerk, then they are accepting the salary that she will be paid. Councilman MacDuffee then requested to talk about the vault. He asked who has access to the vault. Deputy Clerk Landis responded that only the Clerk and Deputy Clerk have the authority to open the vault. Everyone has access to the office...share a copier, printer...etc.. Councilman MacDuffee asked why the Judge's Clerk was in the vault. Deputy Clerk Landis stated because there are court documents in the vault that the Court Clerk needs to do her job. Supervisor Jayne then stated that the Assessor has files in the vault and so does the Dog Warden, the Planning Board, etc.... Deputy Supervisor Juli stated that the Clerk is here when someone has to go in the vault. E. Motion made by Supervisor Jayne to adjourn, seconded by Councilman MacDuffee, motion unanimously carried to adjourn at 11:57 pm. Respectfully Submitted, Tiffany H. Landis Deputy Town Clerk