Budget and Capital

July 24, 2006

3 p.m.

Scott Heyman Conference Room


Present:   M. Koplinka-Loehr, P. Mackesey, R. Booth, M. Sigler, N. Shinagawa

Staff:      M. Lynch, N. Jayne, J. Grogan, County Administration; E. Marx, Departments of Planning and Public Works; D. Squires; Finance

Guests:    J. Little, L. Spurgin, Ciaschi, Dietershagen, Little Mickelson, and Company, LLP; News Media

 

Called to Order

 

            Mr. Koplinka-Loehr called the meeting to order at 3:06 p.m.

 

Changes to the Agenda

 

            There were no changes to the agenda.

 

Approval of Minutes of July 10, 2006

 

            It was MOVED by Mr. Booth, seconded by Mr. Shinagawa, to approve the minutes of July 10, 2006.   A voice vote resulted as follows:   Ayes - 4, Noes - 0, Temporarily out of the room - 1 (Sigler).   MINUTES APPROVED.

 

Privilege of the Floor by the Public

 

            No member of the public was present.

 

Chair's Report

 

            Mr. Koplinka-Loehr thanked Ms. Mackesey for providing the Legislature with a report in his absence.

 

Finance Director's Report

 

            Mr. Squires distributed a 2006 Contingent Fund report dated July 24, 2006 showing a balance of $398,874.  He also distributed a 2006 Sales Tax summary; to date, receipts are $550,000 above budget.

 

            Mr. Squires said $330,000 was allocated in the Contingent Fund for Jail boardouts and $25,000 was placed in the budget for this purpose.  For the first four and a half months of this year, $225,000 has been paid out for jail boardouts; therefore, this area will need to be closely monitored. 

 

County Administrator's Report

 

            Mr. Whicher was not in attendance.

 

            Ms. Jayne noted this is Jovan Grogan's last meeting.  The Committee thanked him for his dedicated and valuable service during the short time he was an intern with the Administration Department. 

 

 

 

Public Information Coordinator's Report

 

            Ms. Lynch reported the Public Information Advisory Board recently held a meeting and it went very well.   They discussed the public budget forum and outreach, as well as ways to achieve diversity and have more rural representation.  The next meeting will be August 24th; at that meeting there will be discussion of the four existing vacancies on the advisory board. 

 

            Mr. Booth spoke of the current posting on the County's website and stated he does not believe one of the highlights of the last Legislature meeting should be a resolution in which the County advises government on the national level, specifically referring to the resolution entitled:  “Urging President Bush to Stop Warrantless Surveillance of Americans and to Follow the Foreign Intelligence Surveillance Act.

 

RESOLUTION NO.        – INCREASE IN HOURS – DEPARTMENT OF MOTOR VEHICLE SUPERVISOR – COUNTY CLERK

 

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

 

            WHEREAS, the Tompkins County Clerk wishes to increase the hours for the position of Department of Motor Vehicle Supervisor from 37.5 hours per week to 40.0 hours per week to accommodate the pressure of business, and

            WHEREAS, the Tompkins County Clerk wishes to maintain a level of service only possible by having this position designated as a forty-hour work-week, and

            WHEREAS, such change would be beneficial to the organization and would result in increased efficiency, and

            WHEREAS, revenue generated by the clerk’s office will cover these additional expenses, now therefore be it

            RESOLVED, on recommendation of the Government Operations and the Budget and Capital Committees, That the standard work week for one position of Department of Motor Vehicle Supervisor (210) Labor Grade N84, be increased from 37.5 hours per week to 40.0 hours per week, effective August 7, 2006,

            RESOLVED, further, That no additional funding is required.

SEQR ACTION:  TYPE II-20

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RESOLUTION NO.    - A CALL FOR STATEWIDE SCHOOL AID REFORM

 

            It was MOVED by Ms. Mackesey, seconded by Mr. Shinagawa, and unanimously adopted by voice vote, to approve the following resolution and submit to the full Legislature.

 

            WHEREAS, there is a dual crisis within New York State's school system; New York State is 48th in graduation rates and number one in property taxes, and

            WHEREAS, as the State's share of public education costs drop, local school districts are forced to either make cuts in programs or increase their local school taxes to make up the difference and the result is struggling schools and skyrocketing property taxes, and

 

            WHEREAS, a shifting of a larger share of school funding away from local property taxes and into the State budget would produce fundamental changes in the growth of property taxes, and

            WHEREAS, the only way to solve both problems is to fundamentally reform school funding so that a much larger share is funded through the State budget, and

            WHEREAS, such reform, coupled with a commitment by the State to provide a large infusion of additional school funding resources to school districts with the greatest unmet educational needs will have significant positive impacts in brining property taxes under control and improving graduation rates and other educational outcomes, and

            WHEREAS, any reforms that seek to solve only one part of this two-pronged crisis are likely to exacerbate the other, now therefore be it

            RESOLVED, on recommendation of the Budget and Capital Committee, That the Tompkins County Legislature supports the enactment of Statewide legislation to resolve both the problem of low graduation rates and skyrocketing local taxes,

            RESOLVED, further, That we call upon State leaders to adopt real school aid reform that shifts the burden of paying for our schools away from local tax dollars and into the State budget and targets additional money toward those districts with the highest need,

            RESOLVED, further, That this resolution be sent to Governor Pataki, gubernatorial candidate Eliot Spitzer, gubernatorial candidate John Faso, gubernatorial candidate Tom Suozzi, and all members of the State Legislature representing Tompkins County.

SEQR ACTION:  TYPE II-20

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RESOLUTION NO.   - BUDGET ADJUSTMENT AND APPROPRIATION OF UNSPENT     GENERAL FUNDS FROM 2005 TO VARIOUS ACCOUNTS

 

            It was MOVED by Ms. Mackesey, seconded by Mr. Sigler, and unanimously adopted by voice vote, to approve the following resolution and submit to the full Legislature.

 

            WHEREAS, various departments have been certified by the Director of Finance to have unspent appropriations and excess revenues from 2005 resulting in a surplus of $808,028 on the County’s books as of December 31, 2005, and

WHEREAS, Resolution No. 116 – “Budget Adjustment and Appropriation of Unspent General Funds from 2005 to Various Accounts” was adopted on July 6, 2006, which transferred surplus funds in the amount of $328,197 to various departments’ current year budgets, and

            WHEREAS, the rollover request period was extended to August 2006, and

WHEREAS, pursuant to County Fiscal Policy, additional surplus funds have been requested for use in the amount of $63,355 in the current year budget, now therefore be it

RESOLVED, on recommendation of the Public Safety, the Government Operations, and the Budget and Capital Committees, That the following transactions are approved:

 

BUDGET APPROPRIATION:

FROM:      General Fund Balance                                                             $ 63,355

TO:     

 

 

 

 

Legislature – Project Assistant

1040.51000049

$3,900

 

 

 

 

$3,900

Information Technology Services – Software Licenses

1680.52230

$5,294

 

 

 

 

$5,294

Finance  - Upgrade Financial System

1315.54442

$5,642

 

Finance  - License Fee

1315.54400

$2,104

 

Finance  - Dedicated Server to host Application

1315.52206

$4,768

 

 

 

 

$12,514

Assigned Counsel – Rent (to Facilities

1170.54432

$1,647

 

 

 

 

 

$1,647

Emergency Response – Equipment 

3410.52220

$20,000

 

Emergency Response – Service Contracts

3410.54425

 $20,000

 

 

 

 

$40,000

 

SEQR ACTION: TYPE II-20

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Fiscal Policy Review

 

            The Committee reviewed and made minor changes to the Fiscal Policy.  A final revised version of the Policy will come before this Committee at its next meeting.

 

Expanded Budget Committee Calendar

 

            The Committee reviewed changes made to the latest draft calendar for the Expanded Budget Committee calendar.  A final calendar will be created and work will begin on scheduling individual departments. 

 

Capital Project Review

 

            The Committee reviewed capital projects that will be included in the 2007 budget packets.  There was discussion of the Ellis Hollow Road Reconstruction project.   Mr. Squires noted the project has been approved but has not yet been financed.  Mr. Squires said the scope of this project continues to change and it is evolving into a two-phase project with federal funding being sought for phase two.   Efforts continue to pursue other financing through the Statewide Wireless Network for the Public Safety Communication System.    The list includes design for a new Health Department facility.  Mr. Marx noted this is the only new item included on the list. The Facilities and Infrastructure Committee will be discussing these projects at its meeting tomorrow.

 

Audit

 

            Mr. Little and Ms. Spurgin presented the Committee with a draft of the County's audit for 2005.  Mr. Little summarized the audit, stating that in the three areas addressed including:

 

·       Report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with government auditing standards - there were no material instances of noncompliance and no material internal control weaknesses at the financial statement level;

·       Report on compliance with requirements applicable to each major program and internal control over compliance in accordance with OMB Circular A-133 - there were no material instances of noncompliance and no material internal control weaknesses regarding compliance in accordance with OMB circular A-133;

·       There were numerous federal award programs with expenditures that amounted to $32,665,267;

·       Auditors letter on required communication to the Tompkins County Legislature - no comments of concern to be reported regarding the following: significant accounting policies, accounting estimates, audit adjustments, disagreements with management, consultations with other accountants, consultations with other accountants, issues discussed prior to retention of independent auditors, and difficulties encountered in performing the audit.

 

Current year findings:

 

            Departmental Bank Accounts

            Finding:  During the current year audit, several departmental bank accounts that contain significant funds held by the County in a fiduciary capacity that are not reported to the Finance Director and were not included in the County's Annual Update Document.   Recommendation:  It was recommended that the Finance Director receive periodic copies of bank reconciliations and statements during the year and that the accounts be reported in the Agency Fund.

 

            Mr. Little noted that the County's cash balances are still maintained at a strong level; they concluded their presentation stating everything looks very good. 

 

RESOLUTION NO.                   - ADOPTION OF LOCAL LAW NO. a OF 2006 - A LOCAL LAW  AUTHORIZING A TAX ON REAL ESTATE TRANSFERS

 

            It was MOVED by Mr. Booth, seconded by Mr. Shinagawa, to approve the following resolution and submit to the full Legislature.   A voice vote on the resolution resulted as follows:  Ayes - 3 (Koplinka-Loehr, Booth, and Shinagawa); Noes - 2 (Mackesey and Sigler).  MOTION CARRIED.   A request was made that Mr. Wood, County Attorney, be asked about inclusion of language of what these funds would be spent on). 

 

            WHEREAS, Resolution No. 141 of 2005 requested an amendment to New York State Tax Law Article 31 to permit Tompkins County to Impose a County Transfer Tax, and

            WHEREAS, the request was approved by the New York State Assembly, New York State Senate, and the Governor of New York State, and

            WHEREAS, a public hearing was held before the Tompkins County Legislature on August 1, 2006, to hear all persons interested in proposed Local Law No. a of 2006 - A Local Law Authorizing a Tax on Real Estate Transfers, now therefore be it

            RESOLVED, on recommendation of the Budget and Capital Committee, That proposed Local Law No. a of 2006 - A Local Law Authorizing a Tax on Real Estate Transfers, is hereby adopted,

RESOLVED, further, That the Clerk of the Legislature shall publish in the official newspaper of the County a notice of adoption containing a synopsis of said local law and shall within twenty days file one certified copy in the Office of the County Clerk, and one copy with the Secretary of State.

SEQR ACTION:  TYPE II-20

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Adjournment

 

            The meeting adjourned at 3:52 p.m.

 

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