MINUTES

GOVERNMENT OPERATIONS COMMITTEE

JANUARY 18, 2006         3:00 P.M.         SCOTT HEYMAN CONFERENCE ROOM


Present:  K. Herrera, Chair; D. Kiefer; T. Randall; M. Sigler; G. Stevenson

 

Staff:      C. Covert, Clerk of the Legislature; D. Squires, Finance Director; S. Whicher, County

  Administrator; A. Valenti, County Clerk; M. Reynolds, Deputy County Clerk

 

Called to Order

 

            The meeting was called to order at 3:00 p.m.

 

Changes to Agenda

 

            It was MOVED by Ms. Kiefer, seconded by Mr. Sigler, and unanimously adopted by voice vote, to add the resolution entitled Appointment of Temporary Board of Assessment Review Hearing Members to Serve on Administrative Hearing Panels.

 

Assessment Department

 

            It was MOVED by Ms. Kiefer, seconded by Mr. Sigler, and unanimously adopted by voice vote, to approve and submit the following resolution to the full Legislature for approval.  Ms. Kiefer noted that the individuals mentioned in the resolution are the same individuals who served last year. 

 

RESOLUTION NO.         – APPOINTMENT OF TEMPORARY BOARD OF ASSESSMENT

        REVIEW HEARING MEMBERS TO SERVE ON

        ADMINISTRATIVE HEARING PANELS

 

          WHEREAS, the Department of Assessment had entered into an annual reassessment program with the New York State Office of Real Property, and

          WHEREAS, Real Property Tax Law 523-a permits the County Board of Representatives to appoint up to six Temporary Board of Assessment Review members to serve on Administrative Review Panels, and

          WHEREAS, Real Property Tax Law 523-a permits the compensation of Temporary Board of Assessment Review Members, now therefore be it

          RESOLVED, on recommendation of the Government Operations Committee, that six Temporary Board of Assessment Review Members, namely Alice Moore, Edward Laine, Robert Walpole, Edith Spaulding, Michael Cannon, and Paul Banfield be appointed to serve on Administrative Review Panels,

          RESOLVED, further, That Temporary Board of Assessment Review members be compensated at a maximum annual compensation of $250.00.

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Committee Chair's Report

 

            Ms. Herrera said she did not have a report.

 

County Administrator's Report

 

            Mr. Whicher believes there is a tentative agreement with the Blue Collar Union and he will provide an update and report at the next Legislature's meeting.

 

County Attorney's Report

            Mr. Wood was not present for the meeting.

 

Report from the Finance Director

 

            Mr. Squires updated the Committee on the foreclosure process and said there are now 22 parcels on the list, down from 148 at the beginning of the process.  There are 11 residential and 11 commercial and vacant lots.  He will be visiting the properties in February with appropriate staff from the Department of Planning.  At this time, Mr. Squires explained the foreclosure process and said the City of Ithaca properties are handled a little differently as the County  enforces its own taxes and all municipal taxes except the City of Ithaca, which enforces  its own and the Ithaca City School District taxes.  However, during the auction proceedings, the County includes City properties being foreclosed. 

 

            Mr. Squires also provided an update on the Lakeside Nursing home bankruptcy case.  The approximate total of unpaid taxes for this property is $700,000.  One of the issues being raised in court is that the taxes accrued on the property were overstated because the value of the property was not accurate.  At one time, the property was assessed at 7.5 million dollars.  Lakeside Nursing home attorneys are requesting to the bankruptcy court that the assessment be reduced to allow a sale of the facility to a trustee to occur; however, it is tied up because of the creditors, Tompkins County being one of them.  Of the $700,000 back taxes owed, two-thirds of that amount belongs to the school district.  Tompkins County cannot settle with them voluntarily because of the responsibility of the school district taxes.  If the assessment is lowered it will result in the County having to charge back the Town of Ithaca and Ithaca City School District's share which has already been paid by the County. 

 

            Ms. Kiefer asked if there was any update on the report given at the last Committee meeting regarding the property owner in the Village of Freeville who defaulted on their agreement to pay back the taxes owed.  Mr. Squires said this property would likely appear on the next foreclosure cycle. 

 

            Ms. Herrera requested that the foreclosure process be explained in more detail at a future Committee meeting.  It was suggested that appropriate staff from the Planning Department be present as well for the discussion.

 

            Mr. Squires said the County guarantees school districts their taxes and if we sell a property and do not make enough to cover our interests; the County then needs to relevy more taxes to pay the taxes property owners do not pay.  Tompkins County has been very successful with this process and has never had to do that.  If the amount we sell a property for at auction yields more than what is owed, the excess is kept by the County.  In the future it is likely that New York State will require the County to return any excess to the original owner.  Should this happen, we will have little incentive to hold competitive auctions.

 

Report from the Public Information Officer

 

            Ms. Skinner provided the Committee with an overview of her program and explained her responsibilities: to ensure the public knows what the County is doing, to gather public input, and to maintain media relations.  She attends committee meetings to stay informed about what is happening, and she offers editorial services to the Legislature.  She asked that if anyone notices an error in any of her reports, it be corrected so it doesn’t become institutionalized.  She has a Public Information Advisory Board to advise her, and thus the Legislature, the Public Information Advisory Board meets every two months. 

 

            A brief discussion followed concerning the liaison assignment for the Public Information Advisory Board.  Mr. Randall expressed interest and the Committee agreed to appoint him as the liaison to the Public Information Advisory Board. 

 

County Clerk

 

            Resolution

            Ms. Valenti briefly explained the following resolution noting about $3 million is collected and sent to the State and said she was requesting a six percent increase this year.  The Department applies for payment by the State of New York for the work done with collecting the Mortgage Tax on an annual basis.  Mr. Squires inquired about whether he could add his costs to this claim and was told that Comptrollers  claim their own fees by separate action. 

 

            It was MOVED by Ms. Kiefer, seconded by Mr. Randall, and unanimously adopted by voice vote, to approve and submit the following resolution to the full Legislature for approval:

 

RESOLUTION NO.      - TO AMEND RESOLUTION NO. 15 OF FEBRUARY 2, 2005 -

    DETERMINATION AND CERTIFICATION OF COUNTY

    CLERK'S ALLOWANCE - ANNUAL EXPENSES FOR

    ADMINISTERING MORTGAGE TAX

 

            WHEREAS, pursuant to Section 262 of the Tax Law, recording officers are entitled to receive all their necessary expenses for purposes of administering mortgage taxes in their offices on approval and allowance by the New York State Tax Commission, and

            WHEREAS, the State Tax Commission, by resolution duly adopted July 1, 1946, did determine that such mortgage tax expenses be approved at the amount certified to the State Tax Commission by the County Board of Representatives [Tompkins County Legislature] provided it is a reasonable and necessary allowance for such expenses, and

            WHEREAS, the County Clerk has conducted a cost analysis and has recommended that the allowance for mortgage tax expenses be increased from $135,133 per annum to $143,042 per annum, now therefore be it

            RESOLVED, on recommendation of the Government Operations Committee, That the sum of $143,0423 per annum be, and the same hereby is, determined as a reasonable and necessary allowance of the Tompkins County Clerk, the recording officer of the County of Tompkins, for the hire of clerks and assistants and other expenses to assist in the administration of the mortgage recording tax law in her office, and that said sum of $143,042 is hereby certified to the State Tax Commission as the reasonable and necessary allowance for such expenses,

            RESOLVED, further, That the Clerk of the Legislature is hereby directed to send a certified copy of this resolution, with her original signature thereon, to the State Tax Commission,

            RESOLVED, further, That this resolution shall take effect immediately.

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Finance Department

 

            Resolution - Cash Management and Investment Policy

            Mr. Squires said this policy is reviewed annually and that the County invests in conservative investments. It was MOVED by Mr. Sigler, seconded by Mr. Stevenson, to approve and submit the following resolution to the full Legislature for approval.  A brief discussion followed and the suggestions listed below were accepted by the Committee as friendly amendments to the policy: 

·       Delete Partners Trust from list of Depositories as it is located outside the County

·       Section V - change 40% to 35% in the second bullet under Institution     

 

A voice vote resulted as follows on the resolution and policy as revised:  Ayes - 5; Noes - 0.  RESOLUTION CARRIED.  (A copy of the policy is on file with the original minutes in the Clerk of the Legislature's office.)

 

RESOLUTION NO.  - ADOPTION OF CASH MANAGEMENT AND INVESTMENT POLICY

 

            WHEREAS, Article 2 -Section 10 of the General Municipal Law requires each local government to authorize depositories for public funds, and

            WHEREAS, Article 2 -Section 11 of the General Municipal Law requires each local government to authorize Permitted Investments for public funds not required for immediate expenditure, and

            WHEREAS, Article 3 -Section 39 of the General Municipal Law requires each local government to adopt a comprehensive investment policy which details the local government's operative policy and instructions to officers and staff regarding the investment of public funds, and that the Investment Policy shall be annually reviewed by the local government, now therefore be it

            RESOLVED, on recommendation of the Government Operations Committee, That the Cash Management and Investment Policy dated January 2006, is hereby adopted.

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            Resolution - Extending Audit Contract

            Mr. Squires briefly explained the resolution and said the auditors have made a very attractive offer and recommends the County accepts the offer.  He is certain that if a Request for Proposal (RFP) were done that the costs would not be comparable and could cost the County at least $65,000.  He commented that this is the only firm in the County that does large governmental units.  There are other firms located in Elmira and Syracuse.  Mr. Randall feels that competition is a good thing.  He understands the reasons for staying with a local firm but agrees with a bidding process as well.

 

            It was MOVED by Mr. Stevenson, seconded by Ms. Kiefer, and unanimously adopted by voice vote, to approve and submit the following resolution to the full Legislature for approval:

 

RESOLUTION NO. - AUTHORIZING THE EXTENSION OF AUDIT CONTRACT WITH

                                    CIASCHI, DIETERSHAGEN, LITTLE, & MIKELSON, LLP

 

            WHEREAS, governmental accounting standards and financial reporting requirements are becoming more complex , and

            WHEREAS, Tompkins County will be required to implement the provisions of GASB 45 which provides information on the cost of providing benefits to retired employees, and

            WHEREAS, the modification of financial reporting for compliance with GASB 45 will be required before December 31, 2006, and

WHEREAS, our current auditor, Ciaschi, Dietershagen, Little, & Mikelson, LLP, has a significant understanding of the County’s financial reporting systems which would enhance the County’s effort to implement the new accounting standard for reporting of post-employment benefits, now therefore be it

            RESOLVED, on recommendation of the Government Operations Committee, That the Director of Finance is authorized to accept a proposal for contract extension of the audit engagement with Ciaschi, Dietershagen, Little, & Mikelson, LLP, for the years 2005–2006. 

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Board of Elections

            Report on Election Equipment - Trip to Henrietta

            This item was deferred until the Election Commissioners were available to attend a meeting.

 

Resolution - Designation of Successors - Legislators

 

            A brief discussion followed concerning the resolution below and Ms. Kiefer noted two problems with the proposed list of committee chairs:  (1) the Public Safety Committee Chair this year is the Legislature’s Vice Chair, so it makes no sense to list her as succeeding herself; and (2) the Facilities and Infrastructure Committee Chair this year is a brand new County Legislator, and having him high on the list of succession seems inappropriate.  She further pointed out that there are several Legislators who have served for many years and could be utilized in the list of succession, whether they are committee chairs or not.  She then specifically suggested Frank Proto, who has the most seniority and Chairs the Health and Human Services Committee this year, has much familiarity with County government and would, she is confident, make wise decisions in an emergency.

 

Ms. Kiefer said she supports the revised list, but noted she continues to believe the list should be by individual names, since that is what we all have in mind when we consider this, and not by chair titles.    Ms. Herrera said she preferred to have the list  by committees. 

 

            It was MOVED by Mr. Stevenson, seconded by Mr. Sigler, to approve and submit the following resolution to the full Legislature for approval.  A voice vote resulted as follows:  Ayes - 4, Noes - 1 (Kiefer).  RESOLUTION CARRIED. 

 

RESOLUTION NO. - APPROVAL OF 2006 SUCCESSION OF MEMBERS OF THE COUNTY

   LEGISLATURE TO SERVE IN THE ABSENCE OF THE CHAIR     

   AND VICE CHAIR

           

            WHEREAS, Section 2.05 of the County Charter, specifies the succession of members of the Legislature be designated annually by resolution to serve in the absence of the Chair and Vice Chair, and

            WHEREAS, the Government Operations Committee recommends the chairs of standing committees be designated, now therefore be it

RESOLVED, on recommendation of the Government Operations Committee, That the following order of succession of County Legislators for the year 2006 be approved to serve in the absence of the Chair and Vice Chair:

Chair, Health and Human Services Committee

Chair, Budget and Capital Committee

Chair, Government Operations Committee

Chair, Planning, Development and Environmental Quality Committee

Chair, Facilities and Infrastructure Committee

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Administrative Manual

 

            At this time, Mrs. Covert distributed copies of the Administrative Manual for Committee members to review this year.  Ms. Herrera said she hoped the Committee could review certain policies that may need modifying and/or updating.  Ms. Kiefer hoped that the policy statements in the manual could be separated out for legislative use.  She feels it would be helpful to have a list of policy statements for reference and asked either staff and/or Committee members to assist with this effort.

 

            Ms. Skinner said a review and possibly revamp of the Administrative Manual is part of County Administration's goals and objectives this year. 

 

            Ms. Herrera asked Committee members to familiarize themselves with the Manual and let Mrs. Covert know if there are policies members would like to review and discuss. 

 

Departmental Tours

 

            A discussion followed concerning tours of various departments that report to this Committee.   There was interest expressed in touring the following departments:

           

                        Finance and Law - February

                        Human Rights - March

                        Library - April

                        Assessment

                        County Clerk

 

            Ms. Kiefer feels that space and security issues should be included in the discussions during the tours. 

 

            As requested, Ms. Herrera explained the difference between the Committee's responsibilities for the library and the Special Library Committee and its charge.  She said the Special Committee will be looking at the relationship between the library and the Legislature and the level of support and funding needed.  This Committee's responsibility includes all other library matters as well as the rural libraries and reading centers.

 

Appointments

 

            It was MOVED by Mr. Sigler, seconded by Mr. Stevenson, and unanimously adopted by voice vote, to approve and submit the following appointments to the full Legislature for approval:

           

Library Board of Trustees

            Nancy Schuler - term expires December 31, 2008

           

            Public Information Advisory Board

            Larry Roberts - term expires December 31, 2007

 

Approval of Minutes

 

            It was MOVED by Ms. Kiefer, seconded by Ms. Herrera, and unanimously adopted by voice vote, to approve the minutes of the December 15, 2005 meeting as corrected.

 

2006 Committee Goals

 

            Ms. Herrera reviewed the list of proposed goals she prepared for the Committee to consider and discuss.  She hoped the Committee could be proactive and not reactive.  Ms. Kiefer asked and the Committee agreed to include privacy issues on the list of goals as a separate item.  Ms. Herrera commented that next month the Performance Reviews policy will be coming forward for the Committee to consider.  Ms. Kiefer also requested the Committee discuss the proposed changes to the Annual Financial Disclosure form as recommended previously by the Ethics Advisory Board at a future meeting.  Mr. Squires said that the Committee may want to look at human resource information systems such as the County's payroll system and consider modernizing the process.  Ms. Kiefer suggested that new Legislators may be interested in touring the rural libraries at some point during their term.  Mr. Sigler requested that special attention be given to the subject of Election equipment.

 

Adjournment

 

            The meeting adjourned at 4:56 p.m.

 

  

 

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