Called to Order

 Mr. Koplinka-Loehr called the meeting to order at 11:34 a.m.

Changes to the Agenda

 Mr. Koplinka-Loehr announced the addition of a presentation and discussion of the TCAT Transportation Agreement and Capital Lease to the agenda.

Privilege of the Floor by the Public

 No member of the public was present to speak.

Approval of Minutes of October 12 and November 9, 2004

 It was MOVED by Mr. Booth, seconded by Mr. Penniman, and unanimously adopted by voice vote by members present, to approve the minutes of October 12 and November 9, 2004 as submitted.  MINUTES APPROVED.

Report from the Finance Director

 Mr. Squires said last week he distributed a copy of the Countywide financial report which was reflective of the transition to the new accounting model -- GASBY 34.

 Mr. Mickelson reviewed the financial report that was prepared for Tompkins County.   Mr. Mickelson said during the process they review business cycles and the various tests of internal control and environment.  He reported there were no material weaknesses in the internal control structure and no material instances of non-compliance with laws and regulations.  He said there were no issues of concern with the single audit.   He said with the exception of the new reporting model there are no changes in accounting policies as this year is compared to last year.   He concluded his remarks, stating Tompkins County received a very positive report.

 Ms. Spurger explained the GASBY 34 format and stated most governments are adopting this reporting model and that this model is required in order to get an unqualified opinion on their audit report.  She said this is a premise when counties are looking at bonding.  She said it is a very extensive process, and although the fund financial statements are close to the way they used to be, there is a slight focus on major funds.    The report includes additions of capital assets that haven't been there before, including infrastructure assets which are now being depreciated.  The debt used to be reported in an account group but is not included on the balance sheets as part of the County's net assets.   Ms. Spurger said the model is to provide a reader with an overview of the County's financial picture.

 Mr. Squires reported on sales tax receipts and stated as of October 31, 2004, receipts were $1.6 million above in sales tax last year.

 The final item brought forward by Mr. Squires was a request to discuss budgetary control policies.  He said there is ambiguity in terms of monitoring the transfer of funds from personnel lines.  He stated when a department submits a request to transfer from a major classification the system will automatically report back that there are no funds available; and this initiates a review into the request.   He said he has been operating under the premise that funds cannot be moved out of salary lines in the budget without specific legislative approval.  Mr. Squires said the Sheriff asked where this policy is written and Mr. Squires recalled it went into effect by the Fiscal Management Committee in 2002.

 Ms. Thomas looked into this issue and distributed copies of the Fiscal Policy with regard to the transfers of funds, minutes of the Budget and Capital Committee from September 26, 2001, and Resolution No. 74 of 2002 which implemented budget restrictions and administrative guidelines.   The Resolution states that for the year 2002 transfers to and from Personnel lines shall be subject to review and approval by both the Finance Director and County Administrator.  Mr. Squires said that practice has continued since that time and asked if it was the Legislature's intention for that to continue.

 RESOLUTION NO.      – ADDENDUM TO RESOLUTION NO. 74 OF 2002 – IMPLEMENTING ADMINISTRATIVE GUIDELINES RELATING TO TRANSFER OF MONIES TO
                                            AND FROM PERSONNEL LINES

 It was MOVED by Mr. Penniman, seconded by Mr. Booth.   Mr. Koplinka-Loehr asked if this would pose any hardship to department heads. Mr. Meskill said he has bills that need to be paid and if they are not services will not be provided.  He said there is a lot of money in his budget to cover expenses but is located in the personnel line.  Mr. Koplinka-Loehr advised him he should bring a request to transfer funds to the Public Safety Committee, if the transfer is not approved by the Finance Director and County Administrator.  Sheriff Meskill stated the County's Fiscal Policy is designed to give managers maximum flexibility in dealing with funds and if restrictions are inserted into that Policy he would like it done by a formal process to change the Fiscal Policy.  He further stated that this not only changes the budgeting process, but also dramatically changes the foundation the policy was built on.   Mr. Penniman said he will support the motion because it is the current practice; however, he would like this item to be discussed further.   Mr. Marx advised that department head input be sought during discussion of fiscal policy changes.   A voice vote resulted as follows:  Ayes - 3, Noes - 0, Excused - 2 (Legislators McBean-Clairborne and Todd).  MOTION CARRIED.

 WHEREAS, Resolution No. 74 of 2002 implemented budget restrictions and administrative guidelines for 2002 and created the Fiscal Management Committee, and
 WHEREAS, Resolution No. 74 put in place a requirement that departments transferring monies to and from Personnel lines during the year 2002 would be subject to review and approval by both the Finance Director and County Administrator, and
 WHEREAS, the Finance Director has recommended that the practice of reviewing these transfer requests continue, now therefore be it
 RESOLVED, on recommendation of the Budget and Capital Committee, That transfers of  monies to and from Personnel lines shall be subject to review and approval by both the Finance Director and County Administrator through December 31, 2005,
RESOLVED, further, That the Budget and Capital Committee shall review the Fiscal Policy prior to December 31, 2005 along with department head input, and will determine if this practice shall continue beyond 2005.
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 Mr. Squires distributed a Contingent Fund report dated November 23, 2004 showing a total available balance of $448,061.

Report from the County Administrator

 Mr. Whicher was not in attendance.  Mr. Marx, Deputy County Administrator, had no report.

RESOLUTION NO.  - APPROVING COMPLETED TAX ROLLS AND DIRECTING THE  EXECUTING AND DELIVERY OF WARRANTS

 It was MOVED by Mr. Booth, seconded by Mr. Penniman, and unanimously adopted by voice vote by members present, to approve the following resolution and submit to the full Legislature:

 WHEREAS, it is necessary annually to provide that upon the tax rolls of the several towns and City, the several taxes will be extended, now therefore be it
 RESOLVED, on recommendation of the Budget and Capital Committee, That the tax rolls be approved as completed and that there shall be extended and carried out upon the roll the amount to be levied against each parcel of real property shown thereon,

 RESOLVED, further, That there be annexed to each of said rolls a tax warrant prepared by the Director of Assessment as provided for in Section 4.00(b) of the Tompkins County Charter, that such warrants shall be the respective amounts theretofore authorized to be levied upon each of said rolls, that the several warrants be signed by the Chair and the Clerk of the Legislature under seal of the Legislature and by the Director of Assessment, that said rolls with said warrants annexed are to be forthwith delivered to the respective collectors of the several districts of the County.
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RESOLUTION NO.   - PRINTING OF TAX RATES

 It was MOVED by Mr. Booth, seconded by Mr. Penniman, and unanimously adopted by voice vote by members present, to approve the following resolution and submit to the full Legislature:

 RESOLVED, on recommendation of the Budget and Capital Committee, That after the tax rates are ascertained for the various towns and the City of Ithaca, the Clerk shall print such rates in the 2004 Proceedings of the Legislature following budgets of the several towns and City.
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RESOLUTION NO.    - TOWN BUDGETS

 It was MOVED by Mr. Booth, seconded by Mr. Penniman, and unanimously adopted by voice vote by members present, to approve the following resolution and submit to the full Legislature:

 RESOLVED, on recommendation of the Budget and Capital Committee, That in accordance with the laws of the State of New York and with budgets adopted by the several town boards of the County of Tompkins now on file with the Clerk of the Legislature there be levied upon and collected from the taxable property of the several towns of the County and the City of Ithaca the sums contained in those budgets,
 RESOLVED, further, That said summaries of the budgets of the several towns of the County and the City of Ithaca be printed in the 2004 Proceedings of the Tompkins County Legislature.
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RESOLUTION NO.  -  AUTHORIZING PAYMENTS FOR COMMUNITY COLLEGE                       OPERATING BUDGET

 It was MOVED by Mr. Booth, seconded by Mr. Penniman, and unanimously adopted by voice vote by members present, to approve the following resolution and submit to the full Legislature:

 WHEREAS, this Legislature has heretofore and by resolution approved the 2004-2005 operating budget for the Tompkins Cortland Community College and appropriated the necessary funds to pay the Tompkins County proportionate share of the operating budget of said college, now therefore be it
 RESOLVED, on recommendation of the Budget and Capital Committee, That the County Administrator be and he hereby is authorized and directed, pursuant to the provisions of the Education Law of the State of New York and within the authorization provided by this Legislature, to pay Tompkins Cortland Community College an amount up to but not to exceed the Tompkins County budgeted share of the operating costs of said college for the fiscal year 2004-2005 on the following dates in the following amounts:
  January 1, 2005  $   531,894
  March 1, 2005       531,894
  May 1, 2005       531,894
  July 1, 2005       531,894
   Total  $2,127,192
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RESOLUTION NO.         -  AUTHORIZATION FOR DIRECTOR OF FINANCE TO MAKE YEAR-END TRANSFERS, APPROPRIATIONS AND BUDGET
                                             ADJUSTMENTS AS REQUIRED

 It was MOVED by Mr. Booth, seconded by Mr. Penniman, and unanimously adopted by voice vote by members present, to approve the following resolution and submit to the full Legislature:

 RESOLVED, on recommendation of the Budget and Capital Committee, That during 2005 the County Finance Director be and he hereby is authorized and directed to make year-end transfers, appropriations, and budget adjustments required to clear credit balances from the books at year-end,
 RESOLVED, further, That any such additional entries made by the County Finance Director shall be reported back to the Tompkins County Legislature.
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RESOLUTION NO.         - AUTHORIZATION TO SIGN DRAFTS - COUNTY  ADMINISTRATOR

 It was MOVED by Mr. Booth, seconded by Mr. Penniman, and unanimously adopted by voice vote by members present, to approve the following resolution and submit to the full Legislature:

 RESOLVED, on recommendation of the Budget and Capital Committee, That during 2005 the County Administrator be and he hereby is authorized to sign all drafts of the County of Tompkins and to delegate this authority to the Deputy County Administrator.
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RESOLUTION NO.        - WORKER’S COMPENSATION BUDGET AND  APPORTIONMENT - MUTUAL SELF-INSURANCE PLAN

 It was MOVED by Mr. Booth, seconded by Mr. Penniman, and unanimously adopted by voice vote by members present, to approve the following resolution and submit to the full Legislature:

 WHEREAS, the Budget and Capital Committee estimates that the sum of $2,000 will be required during the year 2005 for the payment of compensation in old and pending cases on behalf of the County and participating municipalities under the Mutual Self-Insurance Plan and for the expenses of administering same, now therefore be it
 RESOLVED, on recommendation of the Budget and Capital Committee, That there be raised from the County and participating municipalities in 2005 the total sum of $2,000 the same to be apportioned to the County and the several participating municipalities in the proportion that their equalized valuation bears to the aggregate valuation of the County and all participating municipal corporations as follows:

Municipality Assessed Full Value Apportionment
Caroline 126,067,010 $     27.41
Danby  159,930,551 $     34.84
Dryden 523,667,395 $   115.36
Enfield 124,929,715 $     25.50
Groton 121,427,633 $     26.16
Ithaca (Town) 639,154,814 $   130.34
Lansing 961,878,140 $   213.09
Newfield 181,788,028 $     39.35
Ulysses 217,829,352 $     62.19
Ithaca (City)                                          1,024,420,073 $   222.73
Dryden (Village)   75,736,206 $     16.51
Freeville (Village)   16,293,928 $       3.55
Groton (Village)   61,564,227 $     13.60
Cayuga Heights (Village) 300,400,564 $     69.37
County of Tompkins                             4,612,905,463 $1,000.00
Total                                                      9,147,993,099 $2,000.00
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RESOLUTION NO.     - DELEGATING TO THE FINANCE DIRECTOR OF THE COUNTY OF TOMPKINS, NEW YORK, THE POWER TO AUTHORIZE THE ISSUANCE
                                            OF AND TO SELL $6,000,000  REVENUE ANTICIPATION NOTES OF SAID COUNTY IN ANTICIPATION OF RECEIPT OF STATE AID DURING THE
                                            FISCAL YEAR OF SAID COUNTY COMMENCING JANUARY 1, 2005

 It was MOVED by Mr. Booth, seconded by Mr. Penniman, and unanimously adopted by voice vote by members present, to approve the following resolution and submit to the full Legislature:

 WHEREAS, it is prudent to allow for the possible issuance of revenue anticipation notes should there be a cash flow problem resulting from delays in State Aid during 2005, now therefore be it
 RESOLVED, on recommendation of the Budget and Capital Committee, by the Legislature of the County of Tompkins, New York as follows:
 Section 1.  The power to authorize the issuance and to sell $6,000,000 revenue anticipation notes of the County of Tompkins, New York, including renewals thereof, in anticipation of the receipt of State Aid due said County during the fiscal year of said County commencing January 1, 2005, is hereby delegated to the Finance Director, the chief fiscal officer of such County.  Such notes shall be of such terms, for and contents, and shall be sold in such manner as may be determined by the Finance Director, consistent with the provisions of the Local Finance Law.
 Section 2.  This resolution shall take effect immediately.
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RESOLUTION NO.    - REVISION OF ADMNISTRATIVE MANUAL POLICY NUMBER 01-10 - CREATING AND ABOLISHING NEW POSITIONS AND
                                        CHANGING EXISTING POSISITONS

 It was MOVED by Mr. Penniman, seconded by Mr. Booth, and unanimously adopted by voice vote by members present, to approve the following resolution and submit to the full Legislature.

 RESOLVED, on recommendation of the Budget and Capital Program Committee, That the following Administrative Manual Policy is adopted and amended:

  01-10 Creating and Abolishing New Positions and Changing Existing Positions
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 Mrs. McBean-Clairborne arrived at 12:46 p.m.

 Mr. Penniman was excused at 12:46 p.m.

Budget Process

 Mr. Koplinka-Loehr said all legislators will receive an evaluation form to complete following the adoption of a final 2005 Tompkins County Budget.   Ms. Thomas said the State requires counties to adopt a budget by December 20th; however, Tompkins County's Code requires a budget be adopted by December 10th.  She asked which date the County is legally bound to; Mr. Wood stated the County must adopt a budget by the date established in State Law, December 20th.   Mr. Wood stated all Legislators should have received a memorandum from him stating his legal opinion on the Tentative Budget.

Personnel - Affirmative Action Policy

 Ms. Fitzpatrick distributed copies of the Training and Development Report - Diversity Initiatives and stated that many of the affirmative action programs are being handled by programs listed in the report.  Mr. Koplinka-Loehr asked if there are any areas where there are gaps or that need to be strengthened.  Ms. Fitzpatrick said for the next meeting she can look at the Affirmative Action Plan and pull those areas out that may need discussion.  She said there may also be funding components that need to be addressed.

 When asked about the Community Affirmative Action Committee, Ms. Fitzpatrick stated the Committee has been inactive for 18 months.  She stated the group wasn't being as productive as it could or should have; however, the Diversity Consortium has been helping out and members of the Community Affirmative Action Committee are also involved with the Consortium.

Revenue Options

 Ms. Thomas said the County Clerk's Office gave her an estimate that if the transfer tax were raised from the present $4 per thousand to $5 per thousand, it would raise approximately an additional $220,000 to $250,000.  Following a brief discussion, the Committee chose not to take action on this issue at the present time.

TCAT

 Susan Brock, TCAT Attorney, provided the Committee with an overview of the TCAT, Inc. Transportation Agreement and stated this would replace the current consolidation agreement; with the City, County, and Cornell all being signatories.  The Agreement states that the TCAT joint venture will cease its operations in terms of providing public transportation services effective January 1, 2005 and that TCAT, Inc. will commence services at the same time.  At the present time the TCAT joint venture owns a lot of the assets that are being used and they are able to hold title because they are a public entity.   TCAT, Inc. is a private entity and cannot hold title to the buses and shelters; therefore, they have decided to transfer the assets to the County and each of the current TCAT partners will each continue to hold a one-third equitable interest in those assets.  Those assets contained in the capital lease will be leased to the County in exchange for $1 per year for TCAT, Inc. operating the services.  Ms. Brock noted this is not an unusual public transportation arrangement.

 She stated they are running this agreement by tax advisors to make sure there is nothing that prevents them from obtaining 501c designation.   She said the rest of the agreement pretty much follows the other agreement, but that the five-year withdrawal period has been shortened to three-years.

 Mr. Koplinka-Loehr brought to the Committee's attention six areas within the agreement where Ms. Kiefer submitted comments.  Those comments were passed along to Ms. Brock.

 Mr. Booth said he thought one reason that precipitated this was because there was a concern that Cornell was exposed to punitive damages where the City and County were not.  Ms. Brock said she believes this isolates them even more and provides the layer of insulation they feel they need.  A question was raised as to whether or not this creates any additional liability for the County.  Mr. Wood said all three parties would be jointly responsible for all liabilities and that most of the buses are already owned by the County.  Ms. Brock said bylaws will be approved in early December and noted that all meetings are open to the public.   Ms. Brock said the Committee will be presented with a resolution at its next meeting to approve the agreement.   She asked anyone who has comments or suggestions to get them to her or Mr. Proto as soon as possible.

Adjournment

 The meeting adjourned at 1:30 p.m.
 

Respectfully submitted by Michelle Pottorff, TC Legislature Office