The URL can be used to link to this page

2015-07-27Town of Wappinger Regular Meeting Minutes 20 Middlebush Road Wappingers Falls, NY 12590 townofwappinger.us Joseph Paoloni (845)297-5771 Monday, July 27, 2015 7:30 PM Town Hall Call to Order Attendee Name Barbara Gutzler William Ciccarelli William H. Beale Ismay Czarniecki Michael Kuzmicz Joseph P. Paoloni Grace Robinson Albert Roberts Vincent Bettina Jim Horan Bob Gray Salute to the Flag Organization Town of Wapping Town of Wapping Town of Wapping Town of Wapping Town of Wapping Town of Wapping Town of Wapping Consultant Town of Wapping Consultant Consultant Adoption of Agenda Title Supervisor Councilman Councilman Councilwoman Councilman Town Clerk Deputv Town Clerk Hi Status Present Present Present Present Present Present Present Present Present Present Present Arrived 7:30 PM 7:30 PM 7:30 PM 7:30 PM 7:30 PM 7:30 PM 7:30 PM 7:30 PM 7:30 PM 7:30 PM 7:30 PM 1. Motion To: Adopt Agenda Supervisor Gutzler made a motion to remove "Ron Hicks, Dutchess County Executive's Office: economic development in Wappinger" from the agenda as he was unable to attend. Councilman Beale seconded the amendment. All approved the amendment. RESULT: ADOPTED [UNANIMOUS] MOVER: Michael Kuzmicz, Councilman SECONDER: Ismay Czarniecki, Councilwoman AYES: Gutzler, Ciccarelli, Beale, Czarniecki, Kuzmicz IV. Accept Minutes 1. Motion To: Accept Minutes of July 6, 2015 - Special Meeting Town of Wappinger Page I Printed 912212015 Regular Meeting Minutes July 27, 2015 RESULT: ADOPTED [UNANIMOUS] MOVER: Michael Kuzmicz, Councilman SECONDER: William Ciccarelli, Councilman AYES: Gutzler, Ciccarelli, Beale, Czarnecki, Kuzmicz V. Correspondence Log RESOLUTION: 2015-169 Correspondence Log Resolution Authorizing the Acceptance of the Correspondence Log Number To From Date Date Rec" I Ree Agenda Bate 87-27-881 Town Board Jessica FLIIt017 7/7/2815 7/812815 2815 Winter and Sprinq Pro rams 7/27/2815 87;27-88.2 Town Board Vincent Bettina 71812815 71812815 Butt et Transfer 71.2712815 87-27-883 Bavah/Char in Albert P. Roberts 7/1812815 7'1812815' ater Main Extension to Chelsea Hamlet 7'1.27'1.2815 87.27-884 Albert P Roberts Andrew Martin 8122/2338 7/1312815 FEMA 712712815 87;27-885 Town Board Hu hsomAlle Fire District 12131/2014 4/1612815 Financial Report Audited 7/27/2815 87-27-888 Town Board Heather L. Kitchen I 71T20161 7116 015 Town Justice Report for June 2815 7' 712015 07-27-007 Town Board I Mark Liebermani7 I 7Z22120161 712212815 Mountain View Ranch -John Ostuni I 712712015 NOW, THEREFORE, BE IT RESOLVED, that the letters and communications itemized on the attached Correspondence Log are hereby accepted and placed on file in the Office of the Town Clerk. The foregoing was put to a vote which resulted as follows: ✓ Vote Record - Resolution RES -2015-169 No/Nay„ Abstain„ Absent Q Adopted „Yes/Aye„ ❑ Adopted as Amended Barbara Gutzler Voter Q ❑ ❑ ❑ ❑ DefeatedWilliam Ciccarelli ............................ Voter .......... ...... Q ....... ....I.... ❑ ....... .... ❑ ....... ....,................ ❑ ❑ Tabled William H. Beale..................... Voter Q ......,...... ❑ ... ❑ ......,..... ❑ ... ❑ Withdrawn Ismay Czarnecki Mover Q ❑ ❑ ❑ ., Michael Kuzmicz Seconder Q o o ❑ Dated: Wappingers Falls, New York July 27, 2015 The Resolution is hereby duly declared Adopted. VI. Public Portion 1. Motion To: Open Public Portion Mary Schmalz asked about the frozen pipes and the high cost associated with it. She asked how much insurance was received. Supervisor Gutzler did not have the amount but said that she believed that most of the claim was paid. She then went on to suggest that most of the recreation Town of Wappinger Page 2 Printed 912212015 Regular Meeting Minutes July 27, 2015 and parks monies for improvements are spent at Robinson Lane and Martz Field, but none at Carnwath. She went on to say that the town had events there in the past, i.e. Winterfest, the Ramble, etc... She asked why all of a sudden the town is not using it. She said it is a disgrace for that property not allowed to be used. She then directed her attention to the monies that developers gave to the town in lieu of land, i.e. The Parkland Trust, suggesting that those funds should be used in the ward where the development was. Supervisor Gutzler said that it goes where it's needed not necessarily where it originated. Although Mary Schmalz noted that the funds were to be used to mitigate the use of the land and thus to acquire land, Supervisor Gutzler said that it is used for Capital improvements only in the parks. Councilman Beale added that they just built a Pavillion with it. Mary Schmalz asked for an update on the amount received to get the park to be used for upcoming events. For historical purposes, the town received $25,000 from insurance to add to the $7,000 that was in the budget; however, $7,500 was transferred out to repair shingles at Martz Field. There is currently $21,000 in the budget left for Carnwath which is less due to O&M expenses paid to Camo pollution in the amount of $520 per month to do monthly checkups. RESULT: ADOPTED [UNANIMOUS] MOVER: Michael Kuzmicz, Councilman SECONDER: William H. Beale, Councilman AYES: Gutzler, Ciccarelli, Beale, Czarnecki, Kuzmicz 2. Motion To: Close Public Portion RESULT: ADOPTED [UNANIMOUS] MOVER: Michael Kuzmicz, Councilman SECONDER: William H. Beale, Councilman AYES: Gutzler, Ciccarelli, Beale, Czarnecki, Kuzmicz VII. Discussions 1. Motion To: FEMA: Andrew Martin and FEMA insurance - "to have our engineer and our attorney and work with FEMA and Mr. Martin to study the information we have on the topography, hydrology, and the final location of the flow." She corrected and called it "base study or A -Zone study of the watershed as seen on the map. And, that would involve Sprout creek tributary number 1" Andrew Martin appeared before the board and took some questions. Legislator Incoronato asked Andrew Martin to re -iterate the Kretch circle mapping issue. On May 20th he took a walking tour of the flood plains out there. He added that at the Kretch/Osborne area there was a mapping issue and determined that FEMA made a mistake made and FEMA will address through a letter of map revision starting on Labor Day and completed after 4-5 more months by the spring of 2016. Resident Bob Sieferman asked if there was any discussion on the Cloverdale and Rockingham area. He said that he brought a relatively inexpensive proposal and expected a vote on that proposal that night. Mr. Martin expanded on the relatively new maps that remapped the floodplains. He explained the addition of the 1996 Rockingham Drainage and its impact on the mapped flood plain adding that most of the grieving residents but not all have been removed Town of Wappinger Page 3 Printed 912212015 Regular Meeting Minutes July 27, 2015 9 from that flood plain. He said he should have a revision for the town in approximately 6 weeks. He said they need to understand what's underground to revise flood study in addition to ground hydrology and where it goes when it does flood. He has existing topology which the county already has that should speed things up. By evaluating the impact of Rockingham flood drainage project the flood plain will be smaller with a high level of certainty. He said the cost should be under $5,000 in cost which he hopes the town will move forward on that evening. Legislator Amparo asked if the LOMAs that were submitted need to be re -submitted. Andrew Martin responded that those that are added into will be notified. Mr. Martin said that this discussion was for A -Zones only. Beth Satterlee asked if she will have to resubmit a LOMA. Andrew will submit but should submit anyway. Robert Sieferman said, "The town will be doing the study and will study every aspect of that stream?" Andrew Martin replied that there is approximately 700 cubic feet per second being diverted and given the culverts capacity of 230 cubic feet per second can have a significant reduction. He said that the determination should be between 6 weeks and a couple of months. Mr. Bettina asked how the people be notified. Mr. Martin said the first step to notify property owners that are adversely affected sent from the 'town board'. Mrs. Martinez asked how her property's rating went from 2 feet to 4 feet. Mr. Martin explained that they had underestimated the size of culvert. Their estimates were larger, but found that the culvert was smaller in reality. Mr. Sieferman asked about cleaning drainage. Mr. Neckman from the state DEC said that the flood plain can only be changed by new culverts or trenches. Mr. Bettina pointed out that that the storm water management consultant, Walter Artus, walked through drainage trenches, and was told not to touch drainage easements. Attorney Horan pointed that storm water management was concerned with water quality not quantity. He added vegetation should not be removed. He added that fallen trees should be removed. Supervisor Gutzler said "she wanted to entertain a motion to discuss, to have our engineer and our attorney and work with FEMA and Mr. Martin to study the information we have on the topography, hydrology, and the final location of the flow." She corrected and called it "base study or A -Zone study of the watershed as seen on the map. And, that would involve Sprout creek tributary number V. Councilman Beale asked if this encompassed a letter of map revision. The Supervisor said yes. Andrew Martin said that FEMA would waive the FEMA review fee for the letter of map revision application if the town submits one. Mr. Martin said that, "Any homeowners that are removed from the high -hazard flood plain or the zone -A the special flood hazard area as a result of any letter of map revision, are eligible for not only a refund of their current Dolicv vear but anv Drevious Dolicv vears as well." RESULT: ADOPTED [UNANIMOUS] MOVER: Michael Kuzmicz, Councilman SECONDER: Ismay Czarnecki, Councilwoman AYES: Gutzler, Ciccarelli, Beale, Czarnecki, Kuzmicz Motion To: Village of Wappingers Falls: upcoming projects - Allow Supervisor to Sign Letters of Support Scott Williams, the grant writer from the village, appeared before the board to request three letters of support from the town. The first is a re -vitalization study of the Wappinger Creek. This will research glutens entering the creek and set out timetables for mitigation which include Phosphorus. He hopes that it would improve the water quality and flood storage. The second project is the addition of a bio-swale at Veterans Park. They want to use bio retention to slow the water down. The third project is the bleachery revival initiative. He said the infrastructure Town of Wappinger Page 4 Printed 912212015 Regular Meeting Minutes July 27, 2015 3. 4. was lacking. They were awarded $800,000 last year for sewer but are still in need of water. This project would include a water line down West Main Street would also serve as an alternate route for water in case of emergency. Councilman Beale noted that many of the damns throughout the county need to be maintained. A motion followed asking Supervisor Gutzler to sign. RESULT: ADOPTED [UNANIMOUS] MOVER: William H. Beale, Councilman SECONDER: William Ciccarelli, Councilman AYES: Gutzler, Ciccarelli, Beale, Czarnecki, Kuzmicz Nature's Preserve emergency water connection Engineer Gray explained the process of connecting the nearby water to the Nature Preserve town house projects in the case of emergency. He said it would take 65 feet of fire hose, a pressure reducing valve, a water meter, and 2 hours to connect. They also need to isolate their water plant to avoid cross contamination he added that this would not be needed as a short term need because they have a storage tank. Councilman Beale said their hydrants are not yet certified and have no rings. He said they were watering their lawn grass out of the fire hydrant and said that he cannot support this request unless the watering stops and hydrants are certified. He added that they did not notify the department of health. He said all these stipulations are met and resolved before any agreement is made. Engineer Gray added that they need phase protection that caused the problem and needs a re -design. Attorney Roberts added that they pay all the costs. Solar City proposal: Patrick Manning Pat Manning from Veridian Energy appeared before the board to discuss energy supply with regard to affordability and green content. He offered a reduction of costs and more stability in pricing. He noted that when prices are high they go very high and when they are low they go very low. Central Hudson rates are averaging 8.2 cents per kilo watt hour. Over the last 12 months there was a high of 13 cents per kilo watt hour. Eighteen months ago there was a high of 17 cents per kilo watt hour. He offered a fixed rate from Veridian because they can negotiate. He said "the utilities can't negotiate for you, we can." He referenced the "add-ons" that Central Hudson adds to your bill. Veridian offers stability and removes the add-ons. He added when you need to use electricity in winter or when you're using it the most, the rate is the same because it's fixed. He added that they are 75% green in the state of New York. He explained that the Solar City proposal that was to be the topic of discussion needs the town to have used an additional $105,000 kilo watt hours of usage to enjoy the discounts associated with the Solar City proposal for high usage commercial entities. He added, that the town uses only 495,000 kilo watt hours and needs to use at least 600,000 kilo watt hours. Supervisor Gutzler recommended he come back after finding the additional usage to be able to explore the Solar proposal. Steve Frazier asked if the lower usage due to energy saving lights that he intends to install will affect this. Mr. Manning said it would not have any effect. VIII. Resolutions RESOLUTION: 2015-170 Resolution Adopting The New York State Climate Smart Communities Pledge WHEREAS, The Town of Wappinger intends to continue to explore ways to increase its Town of Wappinger Page 5 Printed 912212015 Regular Meeting Minutes July 27, 2015 energy efficiency and in furtherance of this goal seeks to adopt the New York State Climate Smart Community Pledge; THEREFORE BE IT RESOLVED AS FOLLOWS: 1. That the Town of Wappinger, adopts the New York State Climate Smart Communities Pledge, which consists of the following ten elements: • Pledge to be a Climate Smart Community. • Set goals, inventory emissions, plan for climate action. • Decrease community energy use. • Increase community use of renewable energy. • Realize benefits of recycling and other climate -smart solid waste management practices. • Reduce greenhouse gas emissions through use of climate -smart land -use tools. • Enhance community resilience and prepare for the effects of climate change. • Support development of a green innovation economy. • Inform and inspire the public. • Commit to an evolving process of climate action. that the Town of Wappinger will reactivate the Conservation Advisory Council and charge it with the responsibility of planning the actions to meet the elements of the Climate Smart Communities Pledge. The foregoing was put to a vote which resulted as follows: ✓ Vote Record - Resolution RES -2015-170 Yes/Aye No/Nay Abstain Absent ❑ Adopted Q Adopted as Amended Barbara Gutzler Voter Q ❑ ❑ ❑ ❑Defeated William Ceccarelli Voter Q ❑ ❑ ❑ ❑ Tabled William H. Beale ..................... Voter Q ......,...... ❑ ... ❑ ............. ... ... ❑ ... ❑ Withdrawn Ismay Czarniecki Seconder Q ❑ ❑ ❑ .. Michael Kuzmicz Mover Q ❑ ❑ ❑ Dated: Wappingers Falls, New York July 27, 2015 Amended. The Resolution is hereby duly declared Adopted as RESOLUTION: 2015-171 Resolution Authorizing Refund Of Unused Escrow For St. Gregory The Theologian Church Site Plan (Account 09-3176) WHEREAS, on or about February 2, 2009, St. Gregory the Theologian Orthodox Catholic, Inc. (hereinafter the "Applicant") filed an application for Site Plan Approval under Application Number 09-3176; and WHEREAS, total escrow deposits in the amount of Thirteen Thousand Six Hundred Town of Wappinger Page 6 Printed 912212015 Regular Meeting Minutes July 27, 2015 Seventy -Two 30/100 Dollars ($13,672.30) were received from the Applicant for payment of the fees of the Town's professionals to review the application; and WHEREAS, all professional fees incurred during the review of the application have been paid and there remains a balance of Three Thousand Two Hundred Twenty -Two 00/100 Dollars ($3,222.00) in escrow account number 09-3176 and Applicant has requested a refund and the Town Accountant has audited the escrow account and reviewed the amount due. NOW, THEREFORE, BE IT RESOLVED: 1. The recitations above set forth are incorporated in this Resolution as if fully set forth and adopted herein. 2. The Town Board hereby authorizes a refund to St. Gregory the Theologian Orthodox Catholic, Inc., in the amount of Three Thousand Two Hundred Twenty -Two 00/100 Dollars ($3,222.00) from escrow account number 09-3176, representing the unused escrow balance for the above project. The foregoing was put to a vote which resulted as follows: ✓ Vote Record - Resolution RES -2015-171 No/Nay„ Abstain„ Absent Q Adopted „Yes/Aye„ ❑ Adopted as Amended Barbara Gutzler Voter ........... Q ❑ .. ......... .. ❑ ❑ ❑ Defeated ,,' William Ciccarelli ................ Voter ..Vote ...... Q ....... ......... ❑ ....... .... ❑ ....... ..................... ❑ ❑ Tabled William H. Beale ..................... ''William Voter ..... Q ............. ❑ ... .... ❑ ............ ❑ ... ❑ Withdrawn Ismay Czarniecki Seconder Q ❑ ❑ ❑ .. Michael Kuzmicz Mover Q ❑ ❑ ❑ Dated: Wappingers Falls, New York July 27, 2015 The Resolution is hereby duly declared Adopted. RESOLUTION: 2015-172 Resolution Authorizing Naming Of Private Roadways Located In Mountain View Ranch WHEREAS, in order to comply with the Dutchess County Enhanced 911 Response Program, the Town must name all public and private roads within the Town; and WHEREAS, Mountain View Realty, LLC, the owner of Mountain View Ranch, which is located between Maloney Road and Smith Crossing Road in the northern portion of the Town of Wappinger, has submitted to the Town of Wappinger Planning Board a request for subdivision plat approval which would alter the boundaries of the existing lots; and WHEREAS, the subdivision plat approval seeks to create new driveways to access the various lots and alter access from an existing private road designated as Julfran Farm Road which intersects with Smith Crossing Road; and WHEREAS, by letter dated July 16, 2015, James Tompkins of Dutchess County 911 Addressing Unit has advised that a new private road designation is required for the newly configured private road which will intersect with Smith Crossing Road and the name of the private road Julfran Farm Road should be removed from the Town's records; and WHEREAS, Mountain View Realty, LLC, requests the name of the newly configured private roadway to be Ostuni Way; and Town of Wappinger Page 7 Printed 912212015 Regular Meeting Minutes July 27, 2015 WHEREAS, Town of Wappinger Fire Inspector, Mark Liebermann, and James Tompkins of Dutchess County 911 Addressing Unit, concur with naming the private roadways Ostuni Way, and removing the name Julfran Farm Road. NOW, THEREFORE, BE IT RESOLVED, as follows: 1. The recitations above set forth are incorporated in this Resolution as if fully set forth and adopted herein. The private roadway providing access to Mountain View Farm from Smith Crossing Road in the Town of Wappinger is hereby named Ostuni Way and the name Julfran Farm Road is to remove from the list of private roads maintained by the Town of Wappinger. The foregoing was put to a vote which resulted as follows: ✓ Vote Record - Resolution RES -2015-172 Yes/Aye No/Nay Abstain Absent Q Adopted ❑ Adopted as Amended Barbara Gutzler Voter ..,.... Q .. ........ ❑ .. ........ ❑ .. .. ........... ❑ ❑ Defeated William Ciccarelli„ Voter Q ❑ ❑ ❑ ❑ Tabled WillH. Beale ................. Mover...,....... Q .... ❑ ......,...... ...... ❑ .... .... ❑ ... ..... ❑ Withdrawn Ismay Czarnecki Voter .........Q........ Q ❑ ........o ............. ❑ ❑ MichaelKuzmicz..................... Seconder o................ ❑ Dated: Wappingers Falls, New York July 27, 2015 The Resolution is hereby duly declared Adopted. IX. Items for Special Consideration/New Business 1. Motion To: Budget Transfer of $7,500 from DB1990.400 to D135142.401 Highway Sand This will utilize the rental of a screening plant to recycle the sand used during the sweeping of the roads. The screening plant will remove the impurities and allow the town to save on ordering sand. He would like a rental line put in the budget to rent a front-end loader. RESULT: ADOPTED [UNANIMOUS] MOVER: Michael Kuzmicz, Councilman SECONDER: Ismay Czarnecki, Councilwoman AYES: Gutzler, Ciccarelli, Beale, Czarnecki, Kuzmicz 2. Motion To: Grand Marshall Appointment of Joe Ennesser Ralph Holt recommended that Joe Ennesser be the Grand Marshall of the community day parade. Supervisor Gutzler said she did not receive the letter. Town of Wappinger Page 8 Printed 912212015 Regular Meeting Minutes July 27, 2015 RESULT: ADOPTED [UNANIMOUS] MOVER: William H. Beale, Councilman SECONDER: Michael Kuzmicz, Councilman AYES: Gutzler, Ciccarelli, Beale, Czarnecki, Kuzmicz 3. Motion To: Purchase Security Cameras for Martz Field From the Parkland Trust of $4,000 from Platz County Village Steve Frazier said that the Martz Field security camera quotes were $8,850 and $4,000, the low auote from Platz Countv Village. RESULT: ADOPTED [UNANIMOUS] MOVER: William H. Beale, Councilman SECONDER: Michael Kuzmicz, Councilman AYES: Gutzler, Ciccarelli, Beale, Czarnecki, Kuzmicz 4. Motion To: Replace Gate at Martz Field for Martz Field From the Parkland Trust of $3,100 The low quote for the repair of gate at Martz field is $3,100 from Decar fence. Another $5,800 was another quote. As the gate was classified as a replacement and capital, the attorney recommended using the Parkland Trust. RESULT: ADOPTED [UNANIMOUS] MOVER: Michael Kuzmicz, Councilman SECONDER: William H. Beale, Councilman AYES: Gutzler, Ciccarelli, Beale, Czarnecki, Kuzmicz 5. Motion To: Make the necessary revisions to the email contact form to include the Highway Address on the Town Website Mr. Bettina asked the contract form be revised on the town website from the A fund. RESULT: ADOPTED [UNANIMOUS] MOVER: Michael Kuzmicz, Councilman SECONDER: William H. Beale, Councilman AYES: Gutzler, Ciccarelli, Beale, Czarnecki, Kuzmicz 6. Motion To: Cancel The August 24th Meeting RESULT: ADOPTED [UNANIMOUS] MOVER: William H. Beale, Councilman SECONDER: Michael Kuzmicz, Councilman AYES: Gutzler, Ciccarelli, Beale, Czarnecki, Kuzmicz Town of Wappinger Page 9 Printed 912212015 Regular Meeting Minutes July 27, 2015 7. X. Tax Cap Supervisor Gutzler fore -warned the board that the tax cap, a recommended tax increase by the state, has been cut in half to 0.73 percent. For historical purposes, a town could increase taxes by more than the 0.73% by a simple majority, the same majority that approves a budget. She added that things that a town has no control over would be debt service, pension costs, mandatory raises, etc... She proposed calling a meeting with other Supervisors to protest the lack of mandate relief. She said she believes that this is an attempt to squeeze local town governments out of business. Councilman Beale pointed out that this town does have a well cushioned $3.5 million fund balance that can be dipped into along with the tax levy to help finance its expenses, should the town board choose to raise taxes by the recommended 0.73%. Adjournment Motion To: Wappinger Adjournment & Signature The meeting adjourned at 9:32 PM. Joseph P. Paoloni Town Clerk RESULT: ADOPTED [UNANIMOUS] MOVER: Michael Kuzmicz, Councilman SECONDER: William H. Beale, Councilman AYES: Gutzler, Ciccarelli, Beale, Czarnecki, Kuzmicz Town of Wappinger Page 10 Printed 912212015 5.1.a Packet Pg. 11 Lr) LO Lr) LO Lr) LO Lr) R 0 0 0 0 0 0 0 O N N N N N N N � ti ti ti� ti ti ti N N N N N N N d Q E m M 0 Cn N 0 O C O C Q CLU o o Cl)C O Q 0 U C �Ye L a) `f tea) �m L.L (n W Q IL a) M LO Q� G Mcc O m Li- I if l-- G ®Ln LO LO LO LO LO LO Ci r 0 r 0 r 0 r 0 r 0 r 0 r 0 M N N N N N N N ® O M M IM M O CO N m ti ti ti N 0 ti d' I` ti ® LO LnLOw"IT nLO J0 d T-- r 0 r 0 O 0 r 0 r 0 r 0 N N N N N N N R ti M O O N r (O N N ^+ O ti ti s N M` N FW+ V ti oO N ti r- 0 ® U L E N e� 0 C LL L a) Q C LM 0 L N Y -.. LL �M W O J _E ® L O u! J •N � L � � rtL+ .Y - >aQ==� o �' _0 � 0_0 -a -a 0 0 0 0 0 ca 0 0 M� 0 0 0 o d r N M ct LO 0 1- M 0 0 0 0 0 0 0 E_ O O. O O O O O 3 ti tirl- ti ti tirl- Z N N N N N N N f-- r-- rl- rl- r- ti rl- 0 0 0 0 0 0 0 5.1.a Packet Pg. 11 20 MIDDLEBUSH ROAD WAPPINGERS FALLS, NY 12590 WWW.TOWNOFWAPPINGER.US (845)297 -4158 -Main (845)297 -0720 -Direct (845)592 -7433 -Fax TOWN OF WAPPINGER 9DI510--7- �0?-f 5.1.a j. ---- RECREATION DIRECTOR J Jessica Fulton Recreation Department RECREATION COMMITTEE CHAIR Ralph Holt RECREATION SECRETARY Donna Lenhart MEMO TO: BARBARA GUTLZER, TOWN SUPERVISOR WILLIAM BE ALE, COUNCILMEMBER WILLIAM CICCARELLI, COUNCILMEMBER ISMAY CZARNIECKI, COUNCILMEMBER MICHAEL KUZMICZ, COUNCILMEMBER FROM: JESSICA FULTON, RECREATION DIRECTOR DATE: JULY 7, 2015 SUBJECT: 2015 WINTER AND SPRING PROGRAMS We are pleased to report that all Town of Wappinger Recreation programs Were financially self-sufficient in the first half of the year. 1. Winter Basketball • Expense $350 • Revenue $550 2. Winter Cardio & Strength • Expense $700 • Revenue $990 3. Spring Cardio & Strength • Expense $720 • Revenue $810- 4. Spring Gymnastics • Expense $3809.26 • Revenue $4637 Total Expense: $5579.26 Total Revenue: $6987 essica Fulton, Recreation Director JUL 0 8 2015 TOWN OF WAPPINGEP TOWN Packet Pg. 12 HIGHWAY SUPERINTENDENT VINCENT BETTINA vbettina@townofwappinger.us SECRETARY Karol Kelly kkelly@townofwappinger.us TOWN OF WAPPINGER SUPERVISOR BARBARA A. GUTZLER TOWN BOARD William H. Beale William Ciccarelli Ismay Czamiecki Micbael Kuzmicz SUPERINTENDENT OF HIGHWAYS GARAGE ADDRESS 10 HIGHWAY DRIVE (84) 297-9451 Office (845) 298-0524 Fax July 9, 2015 0 TO: TOWN BOARD CC: FREDRICK AWING cm FROM: VINCENT BETTINA coUj SUBJECT: BUDGET TRANSFER cm Due to the maintenance of the traffic light on Middlebush Road and Old Route 9N, our funds for said light have been depleted. We are waiting for the County to take over the responsibility of maintenance. I would like to transfer funds from the contingency account to our traffic light account, to cover outstanding bills and all costs for the remainder of the year. isis FROM ACCOUNT: A1-990.402 Thank you. Vincent Bettina TO ACCOUNT: A331-0.400 AMOUNT: $2,-500.00 H[FC[E� V IU JUL 0 9 2015 TOWN OF WAPPINGE Packet Pg. 13 b. Kenneth M. Stenger Albert P. Roberts Thomas R. Davis Stephen E. Diamond* Joan F. Garrett— James P. Horan* Marina V. O'Neill Ian C. Lindars A.J. luele Darren H. Fairlie OF COUNSEL Scott L. Volkman a0/6 Via Facsimile (845) 624-3822 & Regular Mail Savad/Ch urgin 55 Old Turnpike Road, Suite 209 Nanuet, New York 10954 Attention: Joseph A. Churgin, Esq. Re: Town of Wappinger Water Main Extension to Chelsea Hamlet Bibeau Construction Co., Inc.. Dear Mr. Churgin: no JUL U 9 2015 -TOWN OF WAPPING -,F -r'1; ,n, A, A �. q (7 Bibeau's claims for extra payment will be discussed with the Town Board in executive session next week. We will advise accordingly. Very truly yours, Karen MacNish STENGER, ROBERTS, DAVIS & DIAMOND, LLP PARALEGALS- ALBERT P. ROBERTS -MID C Sandra Oakley Dawn M. Paino APR/so I CLOSING COORDINATOR Maria L. Jones `ALSO ADMITTED IN FL & MA - ALSO ADMITTED IN CT -ALSO ADMITTED IN NJ cc: Town Board Robert J. Gray, P.E. Mark Long, P.E. John Lazarony, P.E. James P. Horan, Esq. Dan Michaud Chaandi McGruder, Esq. Ron Wiss JUL TOWN 0r ,rs, I Page Packet Pg. 14 - jo/J5 /0--T /0-1 — 5.1.a New York State Mapping Initiative Cooperating Technical State August 22, 2008 PFCW (GIS) The Honorable Christopher Colsey Community: Town of Wappin �n Wappinger Town Supervisor Dutchess -County Ey IEO V E C 20 Middlebush -Road New York Wappingers Falls, New York 12590 Community No.: 361387 JUL 13 2015 Dear Mr. Colsey: TOWN OF WAPPING can Please find enclosed copies of the preliminary Flood Insurance Study (FIS) report and accompanying Flood Insurance Rate Map (FIRM) for your community. This preliminary FIRM 0 was produced through a collaborative effort between the New York State Department of Environmental Conservation. (NYSDEC) and the Federal Emergency Management Agency (FEMA), under a Cooperating Technical Partners (CTP) program agreement. The CTP agreement provides a flexible partnership structure under which a range of products and services cm can be shared among FEMA, State, and/or local governments. As part of this effort, NYSDEC co UJ has joined in a CTP agreement to produce and maintain the Dutchess County, New York, digital FIRM. Please note that this FIS report and FIRM have been prepared. in the countywide format, whereby cm the flood hazard 'information for all jurisdictions within Dutchess County has been combined into one FIS report and FIRM. In addition, for the communities that had a Flood Boundary and Floodway Map (FBFM), as well as a FIRM, all information formerly shown on the FBFM has been combined to be shown on the FIRM only. In support of the preparation of this FIS report and FIRM, revised hydraulic and. hydrologic analyses were prepared for Fishkill Creek, the Temnile River and Maritje Kill by NYSDEC. The updated revised hydraulic and. hydrologic analyses result in changes to Base (1% annual chance) Flood Elevations and floodplain. boundaries and are referenced on the FIRM to the North American Vertical Datum of 1988 (NAVD 88). Flood hazard information for other streams within the county were also revised to reflect backwater effects from the above -noted restudied streams and to correct mismatches between contiguous communities. The digital files containing the corporate limits, roads and road names for all jurisdictions within Dutchess County were obtained from the NYS Office of Cyber Security and Critical Infrastructure Coordination (CSCIC) by way of the New York State GIS Clearinghouse. If there are any changes to the corporate limits or road names for your community, please contact the following: Packet Pg. 15 5.1.a 2 NYS Office of Cyber Security & Critical Infrastructure Coordination (CSCIC) 30 South Pearl Street 11th Floor Albany, New York 12207-3425 (51.8) 474-5212 nvsgis@cscic.state.ny.us Ricardo Lopez-Torrijos, Chief Watershed Geographic Information Technologies Support Group Department of Environmental Conservation 625 Broadway - Fourth Floor Albany, New York 12233-3502 (518) 402-8257 rxlopezr&,,gw.dec.state.ny.us Once the FIS report and FIRM are published in final format, the digital files containing the flood hazard data can be provided to your community for use .in a computer mapping system. These files can be used in conjunction with other thematic data for floodplain management purposes, insurance determinations, and many other planning applications. In addition, your community may be eligible for additional credits under the National Flood Insurance Program's (NFIP's) Community Rating System (CRS) if you implement your floodplain management activities using digital mapping files. Under the CRS, flood insurance premium rates are adjusted to reflect the reduced flood risk resulting from community activities that meet the three goals of the CRS: reduce flood losses; facilitate accurate insurance rating; and promote the awareness of flood insurance. To assist your community in maintaining the FIRM, we have enclosed a Summary of Map Actions to document previous Letters of Map Change (LOMCs) (i.e., Letters of Map Amendment [LOMAs], Letters of Map Revision [LOMRs]) that will be superseded when the revised FIRM panels become effective. Information on LOMCs is presented in four categories: Category 1 - LOMCs that have been incorporated into the preliminary FIS report and FIRM; Category 2 - LOMCs that have not been shown on the preliminary FIRM panels because of scale limitations or because the LOMC that was issued had determined that the lots or structures involved were outside the Special Flood Hazard Area shown on the FIRM; Category 3 - LOMCs that have not been included on the revised FIRM panels because they are being superseded by new detailed flood hazard. data; and Category 4 - LOMCs that will be re -determined. The LOMCs in Category 2 are automatically revalidated through a single letter that reaffirms the validity of a previously issued LOMC. LOMCs issued for multiple lots or structures where the determination for one or more of the lots or structures have changed (Category 4) cannot be revalidated through this administrative process. However, FEMA will review the previously submitted data as part of the original LOMA or LOMR request and issue a new determination for the subject properties upon request after the FIRM effective date. In the near future, a member of FEMA's Regional Office staff and of NYSDEC's Bureau of Flood Protection and Dam Safety staff will arrange a meeting with community officials and interested citizens from the County and its communities. We will work with County officials to schedule meeting times and locations for public officials and citizens. The purpose of these Packet Pg. 16 0 0 U M r 3 meetings is to officially present the findings contained in the enclosed preliminary FIS report and FIRM, discuss the process of reviewing and adopting the FIRM, and to solicit public comments. The community's comments are an important part of our review process and will be carefully considered before the FIS report and FIRM are published in final form. Your distribution of this report to the appropriate community officials so that they may have ample time to prepare questions and comments on the study and accompanying maps would be greatly appreciated. Should you have any questions regarding this matter, please do not hesitate to contact our Regional Office in New York, New York, at (212) 680-3620 or (212) 680-3600, the NYSDEC Bureau of Flood Protection and Dam Safety at (518) 402-8151, or the FEMA Map Assistance Center toll-free at (877) FEMA MAP (877-336-2627). Sincerely, wjzle�, William R. Blanton, Jr., CFM, Chief Engineering Management Branch Mitigation Directorate Enclosures 1*0 William Nechamen, Chief Floodplain Management Section Bureau of Flood Protection and Dam Safety New York State Department of Environmental Conservation Mr. George A. Kolb, Town of Wappinger Director of Code Enforcement Mr. Roger P. Akeley, Dutchess County Planning and Development Mr. Jason Fenn, FEMA, Region II Mr. William Nechamen, CFM, NFIP State Coordinator Mr. Bernard. Lohmann, NYSDEC Region 3 Mr. Bo Juza, Ph.D., Baker Engineering New York, Inc. 5.1.a Packet Pg. 17 5.1.a FedEx Ground P.O. Box 108 Pittsburgh, PA 15230-0108 September 5,2008 Dear Customer: The following is the proof -of -delivery for tracking number 417668310008374. Delivery Information: Status: Delivered Delivery location: 20 MIDDLEBUSH RD WAPPINGER TOWN SUPER Wappingers Falls, NY 12590 Signed for by: Signature Not Req Delivery date: Aug 26, 2008 11:41 Service type: Ground -Domestic 0 NO SIGNATURE REQUIRED Proof -of -delivery details appear below; however, no signature is available for this FedEx Ground shipment because a CL signature was not required. �+ 0 Thank you for choosing FedEx Ground. FedEx Worldwide Customer Service 1.800.GoFedEx 1.800.463.3339 Packet Pg. 18 Shipping Information: Tracking number: 417668310008374 Ship date: Aug 22, 2008 Weight: 9.4 lbs.co s UJI Recipient: Shipper: Supervisor, Christopher Colsey WINGERT, FRED WINGER T Town of Wappinger DEWBERRY 20 MIDDLEBUSH RD 8401 ARLINGTON BLVD WAPPINGER TOWN SUPERVISOR FAIRFAX, VA 220314619 US 0 WAPPINGERS FALLS, NY 12590 US Reference 50008752 E015PREL Thank you for choosing FedEx Ground. FedEx Worldwide Customer Service 1.800.GoFedEx 1.800.463.3339 Packet Pg. 18 sow FedEx Ground P.O. Box 108 Pittsburgh, PA 15230-0108 September 5,2008 Dear Customer: The following is the proof -of -delivery for tracking number 417668310008381. Delivery Information: Shipper. George A. Kolb Status: Delivered Delivery location: 20 MIDDLEBUSH RD Director of Code Enforcement 8401 ARLINGTON BLVD WAPPINGER TOWN FAIRFAX, VA 220314619 US WAPPINGERS FALLS, NY 12590 US SUPER Reference 50008752 E015PREL Wappingers Falls, NY FedEx Worldwide Customer Service 12590 Signed for by: Signature Not Req Delivery date: Aug 26, 2008 11:41 Service type: Ground -Domestic NO SIGNATURE REQUIRED Proof -of -delivery details appear below; however, no signature is available for this FedEx Ground shipment because a signature was not required. Shipping Information: Tracking number: 417668310008381 Ship date: Aug 22, 2008 Weight: 5.0 lbs. Recipient: Shipper. George A. Kolb WINGERT, FRED WINGER T Town of Wappinger DEWBERRY Director of Code Enforcement 8401 ARLINGTON BLVD 20 Middlebush Rd FAIRFAX, VA 220314619 US WAPPINGERS FALLS, NY 12590 US Reference 50008752 E015PREL Thank you for choosing FedEx Ground. FedEx Worldwide Customer Service 1.800.GoFedEx 1.800.463.3339 5.1.a Packet Pg. 19 1.1111011h,6 3 6 1387 Community NIMV tn:N171P! 12Z Date of FIRM: Interviewed By: CHIEF ELECTED OFFICIAL supervisor C hg 20 Middlebush Road, Town Offices. Wappingers, Falls NY 12%0 C80 PfiorM.4 _ CEO Email'. In Attendance? Yes No is this information correct`? z Yes No Mailing Address of Municipal Building for Community. Is this address corrrect? Town vilices 20 Middlebiash Road Wappingers Falls NY 125907= Town Dutdhess Cotuaty Date: 1016.10g: Time., I .�3OPH FLOOD PLAIN ADMINISTRATOR FPA Phohe: FPA Fax: FPA Email: In Attendance? 12 Yes R. Coo Is this information correct? Yes, Na Physical Address of Map Repository, (if different),', What the NEWSPAPER OF RECORD: for theCommunity? (The newpaper of.record. is the publication used .by the .community to post legal notifications for, public review or comment.) �S AJ14A_ 7 Name of Legal Representative,of Community: 41 Ro t&s Ala -A0 a a Community Representatives Attending Meeting: Please list ALL community representatives. (Use back.: of page if necessary). . ...... ... . .. ... .... .. kIOLS Name., Title: Address: Phone: '79 '19 - Email: TOWN OF W' A P1 4P NQ9�P George A. Director of Code Enforcement NYS Certified #1003-7754B 20 MIDDLEBUSH ROAD OFFICE 845-297-6256 WAPPINGERS FALLS, NY 12590 FAX 845-297-0579 ,e-mail: gkolb@tOwn0fWappingerus www,lownofwappinger.us I Packet Pg. 20 1 For each concern, please identify and note panel number and `issue: Packet Pg. 21 0 C C 0 0 e Cm e CO Cm 0 0 IziC 0 b. A)/5 /0 T 0-1 — FINANCIAL REPORT Audited HUGHSONVILLE FIRE DISTRICT December 31, 2014 Audited for: Board of Fire Commissioners Hughsonville Fire District JUL 16 2015 TOWN OF WAPPINGFr b. Audited by: Vanacore, DeBenedictus, DiGovanni & Weddell, CPAs LLP 11 Racquet Road Newburgh, NY 12550 (845) 567-9000 Packet Pg. 22 5.1.a Packet Pg. 23 t. HUGHSONVILLE FIRE DISTRICT FINANCIAL SECTION Page Independent Auditor's Report 1 - 2 Management's Discussion and Analysis 3 - 4 Financial Statements: Balance Sheet - All Fund Types and Account Groups 5 Results of Operation and Changes in Fund Equity - Governmental Funds 6 Budgetary Comparison Statement - Governmental Funds 7 Notes to Financial Statements - - - - 8-14 Supplementary Information: Fire District Questionnaire 15 COMPLIANCE SECTION Independent Auditor's 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 16-17 Schedule of Findings 18-19 Table of Contents 5.1.a Packet Pg. 24 5.1.a �- VANACORE DEBENEDICTUS IGOVANNI WEDDELL LIMITED LIABILrrY PARTNERSBIP CERTIFIED PUBLIC ACCOUNTANTS BUSINESS DEVELOPMENT CONSULTANTS INDEPENDENT AUDITOR'S REPORT Board of Fire Commissioners Hughsonville Fire District P.O. Box 545 Hughsonville, NY 12537 Report on the Financial Statements We have audited the accompanying financial statements of the Hughsonville Fire District, which comprise the balance sheet for each fund and account group as of December 31, 2014 and the related statements of results of operations and changes in fiend equity and budgetary comparison for the year then ended, and the related notes to the financial statements. Management's Responsibility) for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with the basis of accounting prescribed by New York State for the preparation of the Fire District's annual financial report; this includes determining that the New York State System of Accounts basis of accounting is an acceptable basis for the preparation of the financial statements in the circumstances. Management is also responsible for the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. -An audit involves performing procedures -to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe thattheaudit evidencewehave obtained is sufficient and appropriate to provide a basis for our audit opinion. 11 Racquet Road 2622 South Avenue One Industrial Drive Newburgh, NY 12550 Wappingers Falls, NY 12590 Middletown, NY 10941 (845) 567-9000 Fax (845) 567-9228 (845) 905-9000 Fax (845) 905-9904 (845) 695-6800 Fax (845) 695-6801 www.vddw.com tnvnv.vddw.com www.vddw.com 1 Packet Pg. 25 t. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of each fund and account group of the Hughsonville Fire District as of December 31, 2014, and their respective results of operation and budgetary results for the year then ended, in conformity with the New York State System of Accounts basis of accounting described in Note I C. Basis of Accounting We draw attention to Note I C of the financial statements, which describes the basis of accounting. As described in Note I C to the financial statements, the financial statements are prepared on the basis of accounting prescribed by New York State for the preparation of the Fire District's annual financial report, which is a basis of accounting other than accounting principles generally accepted in the United States of America to meet the requirements of New York State. Our opinion is not modified with respect to this matter. Other Matters Supplementary Information Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the Hughsonville Fire District's basic financial statements. The Management's Discussion and Analysis and Fire District Questionnaire are presented for purposes of additional analysis and are not a required part of the basic financial statements. The Management's Discussion and Analysis and Fire District Questionnaire have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report, dated June 10, 2015, on our consideration of Hughsonville Fire District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Hughsonville Fire District's internal control over financial reporting and compliance. Restriction on Use Our report is intended solely for the information and use of Hughsonville Fire District and New York State and is not intended to be and should not be used by anyone other than these specified parties. Newburgh, NY June10,2015 2 Packet Pg. 26 HUGHSONVILLE FIRE DISTRICT SUPPLEMENTAL INFORMATION MANAGEMENT'S DISCUSSION AND ANALYSIS The accompanying management discussion and analysis of the Hughsonville Fire District's financial performance has been prepared to provide an overview of the District's financial activities for the fiscal year ended December 31, 2014. This discussion and analysis is only an introduction and should be read in conjunction with the District's financial statements. Requests For Information This report is designed to provide an overview of the District's finances for those with an interest in this area. Questions concerning any of the information found in this report or requests for additional information should be directed to the Commissioners at the Hughsonville Fire District, P.O. Box 545, Hughsonville, NY 12537. Financial Highlights - As of the close of the current fiscal year, the Hughsonville Fire District's governmental funds reported an ending fund balance of $690,825, an increase of $163,699 in comparison with the prior year. 5.1.a - At the end of the current fiscal year, unassigned fund balance for the General Fund was $242,931. - Real Property taxes increased by $24,499 in 2014. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the Hughsonville Fire District's financial statements. The District's financial statements consist of two components: 1) fund and account group financial CL statements and 2) notes to the financial statements. In addition to the financial statements, this report contains supplemental information which will enhance the reader's understanding of the Hughsonville Fire District. Financial Statements The statements consist of the Fund and Account Group Financial Statements. These statements focus on the - activities of the individual parts of the District. There are three parts to the Fund Financial Statements: 1) the to balance sheet, 2) the results of operation and changes in fund equity and 3) the budgetary comparison statement. coe The next section of the basic financial statements is the notes. The notes to the financial statements explain in detail LIJ some of the data contained in these statements. Financial Analysis of the Hughsonville Fire District Funds The Hughsonville Fire District, like all other governmental entities in New York, uses fund accounting to ensure and reflect compliance with finance -related legal requirements, such as the General Statutes. All of the funds of the District are classified in two categories: governmental funds and fiduciary funds. Governmental Funds: The focus of the Hughsonville Fire District's governmental funds is to provide information on near-term inflows, outflows and balances of usable resources. Such information is useful in assessing the - Hughsonville Fire District's -financing requirements. Specifically, unassigned fund balance can be a useful measure of a government's net resources available for spending at the end of the fiscal year. The General Fund is the chief operating fund of the Hughsonville Fire District. At the end of the current fiscal year, the unassigned fund balance of the General Fund was $242,931. At December 31, 2014, the governmental funds of the Hughsonville Fire District reported a combined fund balance of $690,825, a 31.06 percent increase over last year. Fiduciary Funds: The District- acts in an agency capacity for assets associated with the Length of Service Award Program ("LOSAP"). These assets are recorded in a separate fund because they cannot be used to finance District operations. Budgetary Highlights General Fund actual revenues exceeded budgeted revenues by $15,586. The majority of this amount relates to sale of equipment. General Fund actual expenditures were $92,662 less than budgeted expenditures primarily due to cost savings in contractual expenditures. The District utilized the budget excess to increase the amount transferred to the reserve funds for future capital needs. Packet Pg. 27 HUGHSONVILLE FIRE DISTRICT 5.1.a Capital Assets and Debt Administration Capital Assets: The District's investment in capital assets as of December 31, 2014 totaled $3,202,195. These assets include vehicles, buildings and improvements, and machinery and equipment. Debt: As of December 31, 2014, the Hughsonville Fire District had general obligation debt outstanding of $398,571. The debt is backed by the full faith and credit of the District. The District's total debt decreased by $84,445 during the 2014 fiscal year. During 2014, it was noted the District had purchased a vehicle for $52,025 in 2013 that was not previously included in capital assets or long term debt. For more detailed information on capital assets and long-term debt, see the notes to the financial statements. CONDENSED FINANCIAL INFORMATION Balance Sheet Information: Current Assets LOSAP Assets Capital Assets Current Liabilities General Obligation Debt Fund Balances: Nonspendable Restricted Assigned Unassigned 2014 2013 $ 766,149 $ 534,588 $ 659,142 $ 623,103 131,284 $ 3,202,195 $ 3,207,258 $ 75,324 $ 7,462 65,461 $ 398,571 $ 483,016 3,264 2,516 686,382 718,514 CL0 $ 500 $ 1,000 $ 445,460 $ 315,273 $ 1,934 $ 33,110 $ 242,931 $ 177,743 M Statement of Operations: Revenue: e Property Tax Revenue $ 833,244 $ 808,745 co Uj Other Revenue 16,837 34,260 Total Revenue 850 081 843 005 Expenditures: Fire - Personal Service Fire - Equipment and Capital Outlay Fire - Contractual Expenditures Local Pension Fund Workers Compensation Debt Principal and Interest -- - - -- - - Other Expenditures Total Expenditures Change in Fund Equity 4 $ 163,699 $ 124,491 Packet Pg. 28 35,838 28,324 131,284 83,432 332,409 381,722 34,570 27,420 43,889 65,461 - 105,128 - -129,639 - - 3,264 2,516 686,382 718,514 $ 163,699 $ 124,491 Packet Pg. 28 HUGHSONVILLE FIRE DISTRICT 5.1.a BALANCESHEET ALL FUND TYPES AND ACCOUNT GROUPS Governmental Fiduciary Fund As of December 31, 2014 Fund Type Type Account Groups General Fixed General Long ASSETS AND OTHER DEBITS General Agency Assets Term Debt Assets: Cash $ 220,189 $ - $ - $ - Cash, Special Reserves 495,460 - - - Service Award Program Assets (Note II A) - 659,142 - - Due From Other Funds 50,000 - - - Prepaid Expenses 500 - - - Capital Assets (Note II B) - - 3,202,195 - Other Debits: Provision to be Made in Future Budgets - - - 398,571 Total Assets and Other Debits $ 766,149 $ 659,142 $ 3,202,195 $ 398,571 LIABILITIES, FUND EQUITY AND OTHER CREDITS Liabilities: Accounts Payable $ 25,324 $ 120 $ - $ - Due to Other Funds 50,000 - - - Agency Liabilities - 659,022 - Lo_ng-Term Debt (Note II C) - - - 398,571 Total Liabilities 75,324 659,142 - 398,571 Fund Equity and Other Credits: Investments in Non -Current Government Assets - - 3,202,195 - Nonspendable Fund Balance 500 - - - Restricted Fund Balance 445,460 - - - Assigned Fund Balance 1,934 - - - Unassigned Fund Balance 242,931 - - - Total Fund Equity and Other Credits 690,825 - 3,202,195 - Total Liabilities, Fund Equity and Other Credits $ 766,149 $ 659,142 $ 3,202,195 $ 398,571 See Independent Auditor's Report and !Votes to Financial Statements. 5 Packet Pg. 29 t. IIUGHSONVILLE FIRE DISTRICT RESULTS OF OPERATION AND CHANGES IN FUND EQUITY GOVERNMENTAL FUNDS For the Year Ended December 31, 2014 General Revenues: Real Property Taxes $ 833,244 Payments in Lieu of Taxes 135 Interest and Earnings 1,252 Sales of Equipment 15,100 Insurance Recoveries 350 Total Detail Revenue 850,081 Expenditures: Fire - Personal Service Fire - Equipment and Capital Outlay Fire - Contractual Expenditures Local Pension Fund 35,838 131,284 332,409 34,570 Social Security - Employer Contributions Workers Compensation Disability Insurance 3,180 43,889 84 Debt Principal - Installment Purchase Debt Interest - Installment Purchase 84,445 20,683 Total Detail Expenditures 686,382 Other Financing Sources/(Uses): Interfund Transfers In - _ Interfund Transfers Out _ _ _ 129,736 (129,736) Total Detail Other Financing Sources/(Uses) - Changes in Fund Equity Fund Equity - Beginning 163,699 527,126 Fund Equity - Ending $ 690,825 See -Inde ,penent Auditor's Report and Notes to Financial Statements. 6 5.1.a Packet Pg. 30 IIUGIISONVILLE EIRE DISTRICT BUDGETARY COMPARISON STATEMENT GOVERNMENTAL FUNDS RESERVE Revenues: Interest and Earnings Budgeted Actual Amounts Variance with For the Year Ended December 31, 2014 Amounts OCBOA Basis Budget GENERAL 55,000 129,736 74,736 Revenues: 55,000 129,736 74,736 Real Property Taxes $ 833,244 $ 833,244 $ - Payments in Lieu of Taxes - 135 135 Interest and Earnings 800 801 1 Sales of Equipment - 15,100 15,100 Insurance Recoveries - 350 350 Total Detail Revenue 834,044 849,630 15,586 Expenditures: Fire - Personal Service 44,000 35,838 8,162 Fire - Equipment and Capital Outlay Fire - Contractual Expenditures 72,700 580,244 131,284 332,409 (58,584) 247,835 Local Pension Fund 30,000 34,570 (4,570) Social Security - Employer Contributions 3,500 3,180 320 Workers Compensation 48,000 43,889 4,111 Unemployment Insurance 600 - 600 Disability Insurance Debt Principal - Installment Purchase - - 84 84,445 (84) (84,445) Debt Interest - Installment Purchase - 20,683 (20,683) Total Detail Expenditures 779,044 686,382 92,662 Other Financing (Uses): Interfund Transfers Out (55,000) (129,736) (74,736) Total Detail Other Financing (Uses) (55,000) (129,736) (74,736) Changes in Fund Equity - 33,512 33,512 General Fund Equity - Beginning 211,853 211,853 - General Fund Equity - Ending $ 211,853 $ 245,365 $ 33,512 RESERVE Revenues: Interest and Earnings $ - $ 451 $ 451 Other Financing Sources: Interfund Transfers In 55,000 129,736 74,736 Total Detail Other Financing Sources 55,000 129,736 74,736 Changes in Fund Equity 55,000 130,187 75,187 Reserve Fund Equity - Beginning 315,273 315,273 - Reserve Fund Equity - Ending $ 370,273 $ 445,460 $ 75,187 .-See Independent Auditor's Report and Notes to Financial Statements. 7 5.1.a Packet Pg. 31 t. HUGHSONVILLE FIRE DISTRICT NOTES TO FINANCIAL STATEMENTS I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: The Hughsonville Fire District (the "District") was established in 1934 and is governed by the general laws of the State of New York (the "State"). The Board of Fire Commissioners is the legislative body responsible for overall operations. The notes to the financial statements are an integral part of the statements and are intended to be read with them. A. ENTITY DEFINITION CRITERIA FOR FINANCIAL REPORTING PURPOSES All activities and functions performed for the Hughsonville Fire District are its direct responsibility. No other organizations have been included or excluded from the reporting entity. The financial reporting entity includes organizations, functions and activities over which elected officials exercise oversight responsibility. Oversight responsibility is determined on the basis of financial interdependency, selection of governing authority, designation of management and accountability for fiscal matters. B. FUND ACCOUNTING The District uses funds and account groups to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain types of functions or activities. The operations of each fund are accounted for with a separate set of self -balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures. Resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. The various funds are grouped by type in the financial statements. The following fund types and account groups are used by the District. 1. FUND TYPES: a. Governmental Fund Types - are those through which most general functions of the District are financed. The acquisition, use and balances of the District's expendable financial resources and the related current liabilities are accounted for through governmental funds. i. General Fund - The General Fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in other funds. ii. Reserve Fund - The Reserve Fund is designed to segregate resources to provide for future contingencies and plan for major capital outlays, thereby reducing the need to rely on borrowing or outlays of current revenue to finance such events. For financial reporting purposes, the Reserve fund is included in the General Fund. b. Fiduciary Fund Types - are used to account for assets held by the District in a trustee or custodial capacity. i. Agency Fund - The Agency Fund is custodial in nature (assets equal liabilities) and does not involve measurement of results of operations. 5.1.a - See Independent Auditor's Report. - 8 Packet Pg. 32 HUGHSONVILLE FIRE DISTRICT 5.1.a 2. ACCOUNT GROUPS: Account groups are used to establish accounting control and accountability for general fixed assets and general long-term debt. The two account groups are not "funds". They are concerned only with the measurement of financial position. They are not involved with measurement of results of operations. General Fixed Asset Account Group - This account group is established to account for the land, buildings, improvements and other equipment utilized by the District for general operating purposes. General Long -Term Debt Account Group - This account group is established to account for all long-term obligations of the District. It accounts for assets presently available for retirement of such indebtedness and the amount to be raised in future years to retire those debt obligations. C. BASIS OF ACCOUNTING/MEASUREMENT FOCUS The financial statements were prepared on the New York State System of Accounts basis of accounting for the Fire District annual financial report, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. Basis of accounting refers to when revenues, expenditures and transfers - and the related assets and liabilities - are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The accounting and reporting treatment applied to a fund is determined by its measurement focus. Measurement focus is the determination of what should be measured. All Governmental Funds are accounted CL for on a spending or "financial flow" measurement focus. This measurement focus means that only current assets and current liabilities are generally included on their balance sheets. Governmental Fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Real property taxes are recognized as revenue during the corresponding tax year. The taxes are collected in full e during the period earned; therefore, no receivable is necessary. Penalties and miscellaneous revenues are Mo recorded as revenues when received in cash because they are generally not measurable until actually received. c Investment earnings are recorded as earned since they are measurable and available. Uj Donated services are not reflected in this financial statement. The value of services performed by the volunteer firefighters has not been determined by the District and is therefore not recorded. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. Exceptions to this general rule include principal and interest on general long-term debt, which are recognized when due, and any service or payroll related taxes, fringes and benefits, which vest or accumulate, which are charged as an expenditure when paid or when they are to be paid with currently available resources. Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by noncurrent liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities. They are instead reported as liabilities in the General Long -Term Debt Account Group. D. BUDGETARY DATA The District's budget policies are as follows: 1. No later than 21 days prior to the third Tuesday in October, the District Treasurer submits a tentative budget. to .the Board of Fire _Commissioners for the fiscal_year commencing. the following January _1st. The tentative budget includes proposed expenditures and estimated revenues as the means of financing for all funds. 2. After public hearings are conducted to obtain taxpayers comments, the governing body adopts the budget. Certified copies are filed with the tax roll coordinator no later than November 7th for purposes Of preparing the tax levy. 3. All modifications of the budget must be approved by the Board of Fire Commissioners. -- See Independeni.4uditor s Report. - 9 Packet Pg. 33 HUGHSONVILLE FIRE DISTRICT E. ASSETS, LIABILITIES AND FUND EQUITY Cash: Cash includes (1) cash on hand (2) cash in demand deposits and (3) other types of deposits and accounts that have the same characteristics as demand deposits (deposits or withdrawals may be made at any time without notice or penalty). Hughsonville Fire District's investment policies are governed by State Statutes. In addition, the District has its own written investment policy. District monies shall be deposited in Federal Deposit Insurance Corporation (FDIC) insured commercial banks located within the State of New York. The Board of Fire Commissioners are authorized to use demand accounts and certificates of deposit. Collateral is required for demand deposits and certificates of deposit at 102 percent of all deposits not covered by FDIC. Obligations that may be pledged as collateral are obligations of the United States and its agencies and obligations of the State and its Municipalities and School Districts. Deposits: All deposits are carried at cost plus accrued interest. FDIC insurance covers up to $250,000 per depositor, per insured bank. Deposits with a bank balance of $720,750 are categorized as follows to give an indication of the level of risk inherent therein at year-end. Category 1 includes deposits that are insured by the FDIC. Category 2 includes deposits collateralized with securities held by the pledging financial institution's trust department or its agent in the District's name. Category 3 includes deposits uncollateralized, including any bank balance that is collateralized with securities held by the pledging financial institution, or by its trust department or agent, but not in the District's name. Bank Balance Categories Totals 1 2 3 Cash and cash equivalents in banks $ 250,000 $ 470,750 $ - $ 720,750 Property Tax Receivables: Real property taxes are collected by the Town of Wappingers (the "Town") and remitted to the District. No receivable is generated because the Town remits the entire amount due to the District during the tax year. Capital Assets: Acquisitions of land, capital facilities and equipment are recorded as expenditures in the various Governmental Funds at the time of purchase and are also recorded in the General Fixed Asset Account Group at cost. No depreciation has been provided on general fixed assets. The District has not maintained historical cost records for all of its capital asset inventory. Due to this lack of cost basis information, the District has valued certain equipment using the estimated historical cost of the capital asset calculated by back -trending. General Obligation Debt: - - Long-term obligations expected to be financed from governmental funds are accounted for in the General Long -Term Debt Account Group. The provision to be made in future years' budgets for the repayment of these obligations is also recorded in the General Long -Term Debt Account Group. Fund Equity - Reserves: Portions of fund equity are segregated for future use and are, therefore, not available for future appropriation or expenditure. See.lndependentAuditor's Report. 10 5.1.a Packet Pg. 34 t. HUGHSONVILLE FIRE DISTRICT Equity Classification: The following is a brief description of the five fund balance classifications, which are based primarily on the extent to which a government is bound to observe constraints imposed upon the use of resourced reported in govermental funds: Nonspendable: Amounts that cannot be spent in the current period either because of their form or because they must be maintained intact. Prepaid expenses are nonspendable assets because, by definition, the money has already been spent. Restricted: Amounts that are subject to externally enforceable legal purpose restrictions imposed by creditors, grantors, contributors or laws and regulations of other governments or though constitutional provisions or enabling legislation. Various New York State statutes allow local governments to establish reserve funds for various purposes. Since the State regulates the establishment, funding and use of these reserves, the District has classified the following reserve funds as restricted fund balances: a. The Building Fund includes reserve funds established for future repair, improvement and renovation projects. The balance at the end of 2014 was $234,348. b. The Apparatus Fund includes reserve funds established for future acquisition of new equipment and repairs. The balance at the end of 2014 was $211,112. Committed: Amounts that are subject to a purpose constraint imposed by a formal action of the government's highest level of decision making authority (the Board of Fire Commissioners) before the end of the fiscal year. The same level of formal action is required to remove the constraint. Assigned: Amounts that are subject to a purpose constraint that represents an intended use established by the government's highest level of decision making authority or by their designated body or official. The purpose of the assignment must be narrower than the purpose of the General Fund and, in funds other than the General Fund, assigned fund balance represents the residual amount of fund balance. Unassigned: Represents the residual amount of fund balance in the General Fund. In funds other than the General Fund, this should only be used to report a deficit balance. 5.1.a F. PERVASIVENESS OF ESTIMATES The preparation of financial statements in conformity with the New York State System of Accounts basis of accounting described in Note I C requires management to make estimates and assumptions that affect the _reported_ amounts _of _assets and liabilities and disclosure _of contingent_ assets _and liabilities -at-the date of the — - financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. G. SUBSEQUENT EVENTS The date to which events occurring after December 31, 2014, the date of the most recent balance sheet, have been evaluated for possible adjustment to the financial statements or disclosure is June 10, 2015, which is the date the financial statements were available to be issued. See Independent Auditors Report. I1 Packet Pg. 35 CD 0 0 U b. HUGHSONVILLE I+IRE DISTRICT II.DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS A. LENGTH OF SERVICE AWARD PROGRAM The information contained in this note is based on information for the Hughsonville Fire District Service Award Program for the program year ended on December 31, 2013, which is the most recent program year for which complete information is available. Penflex, Inc. provided a valuation packet for the fiscal year ended December 31, 2013 for the purposes of completing the audit. Information from that report is contained within this footnote. The Hughsonville Fire District established a defined benefit Service Award Program (referred to as a "LOSAP" - length of service award program - under Section 457(e)(11) of the Internal Revenue Code) effective January 1, 1990 for the active volunteer firefighter members of the Hughsonville Fire District. The program was established pursuant to Article 11-A of the New York State General Municipal Law. The program provides municipally -funded deferred compensation to volunteer firefighters to facilitate the recruitment and retention of active volunteer firefighters. The Hughsonville Fire District is the sponsor of the program and Penflex, Inc. is the program administrator. Under the program, participating volunteers begin to be paid a service award upon attainment of the program "entitlement age". The amount of the service award paid to a volunteer is based upon the number of years of service credit the volunteer earned under the program for performing active volunteer firefighter activities. Participation, Vesting and Service Credit: Active volunteer firefighters who have reached the age of 16 and who have completed one year of firefighting service are eligible to participate in the program. Participants acquire a nonforfeitable right to a service award after being credited with five years of firefighting service or upon attaining the program's entitlement age while an active volunteer. The program's entitlement age is 62. An active volunteer firefighter is credited with a year of firefighting service for each calendar year after the establishment of the program in which he or she accumulates fifty points. Points are granted for the performance of certain firefighter activities in accordance with a system established by the sponsor on the basis of a statutory list of activities and point values. A participant may also receive credit for five years of active volunteer firefighting service rendered prior to the establishment of the program as an active volunteer firefighter member of the Hughsonville Fire District. Benefits: A participant's service award benefit is paid as a ten year certain and continuous monthly payment life annuity. The amount payable each month equals $20 multiplied by the total number of years of service credit eared by the volunteer under the point system. The maximum number of years of service credit a participant may earn is o 20 years under the program. Currently, there are no other forms of payment of a volunteer's earned service award under the program. Except in the case of death or total and permanent disablement, service awards commence to be paid when a - _participant attains the entitlement age. -Volunteers who continue to be active after attaining the entitlement age_ and beginning to be paid a service award continue to have the opportunity to earn program credit and to thereby o increase their service award payments. The program provides death and disability benefits equal to the greater of $10,000 or the actuarial value of the participant's earned service award at the time of death or disablement. The program does not provide extra line -of -duty death or disability benefits. All death and disability benefits are "self insured" and are paid from the program trust fund. For a complete explanation of the program, a copy of the program document is available from the Fire District Secretary. Fiduciary Investment and Control: - - - After the end of each calendar year, the fire company prepares and certifies a list of names of all persons who were active volunteer members of the fire company during the year and indicates which volunteers earned fifty points. The certified list is delivered to the Board of Fire Commissioners for the Board's review and approval. The fire company must maintain the point system records to verify each volunteer's points on forms provided and/or approved by the Board of Fire Commissioners. The Board of Fire Commissioners has retained Penflex, Inc. (Penflex) to assist in the administration of the program. The services provided by Penflex are described in the following paragraphs. - - See IndependentAudiror-s Reporr. - - -- 12 Packet Pg. 36 HUGIISONVILLE FIRE DISTRICT 5.1.a Based on the certified calendar year volunteer firefighter listings, Penflex determines and certifies in writing to the Board of Fire Commissioners the amount of the service award to be paid to a participant or to a participant's designated beneficiary. The person(s) authorized by the Board of Fire Commissioners then authorizes, in writing, the custodian of the Hughsonville Fire District Service Award Program trust funds to pay the service award. No service award benefit payment is made without the written certification from Penflex and the written directive from the authorized representative of the Board of Fire Commissioners. Penflex bills the Hughsonville Fire District for the services it provides, Penflex invoices are authorized for payment by the Board of Fire Commissioners in the same manner as any other invoice presented to the District for payment. The District pays Penflex invoices from its General Fund. Article 11-A requires that program assets be held in trust for the exclusive purpose of providing benefits to participants and their beneficiaries or for the purpose of defraying the reasonable expenses of the operation and administration of the program. The Board of Fire Commissioners created a Service Award Program Trust Fund through the adoption of a trust document, a copy of which is available from the Fire District Secretary. The Board of Fire Commissioners is the program trustee. Authority to invest the program assets is vested in the program trustee. Program assets are invested in accordance with a statutory prudent person rule and in accordance with the written investment policy statement adopted by the Board of Fire Commissioners. Program Financial Condition: Assets and Liabilities Actuarial Present Value of Accrued Service Awards as of December 31, 2013 $ 569,944 Total Net Assets Available for Benefits as of December 31, 2014 $ 659,022 Funding Methodology and Actuarial Assumptions: Normal Costs The actuarial valuation methodology used by the actuary to determine the sponsor's contribution is the Attained Age Normal Frozen Initial Liability method. The assumptions used by the actuary to determine the sponsor's contribution and the actuarial present value of benefits are: Assumed rate of return on program investments 5.50% Tables used for: Withdrawal None Disability None Retirement 1994 Uninsured Pensioner Unisex Mortality Table projected with scale AA to 2007 Death (Actives) None Death (Inactives) None - *For program -cost calculation -purposes, all pre -entitlement age active volunteer firefighter participants are - assumed to: survive to the entitlement age; remain active and earn 50 points each year; and begin to be paid service awards upon attainment of the entitlement age. Receipts and Disbursements Plan Net Assets - Beginning $ 622,983 Changes during the year: Plan Contributions $ 30,000 Investment Income Earned (including accrued interest) 30,139 Plan Benefit Withdrawals (24,100) Plan Net Assets - Ending Contributions Amount of District's contribution recommended by actuary: Amount of District's actual contribution: See IndependentAuditor's Report. 13 $ 659,022 $ 16,935 $ 30,000 Packet Pg. 37 t. HUGHSONVILLE EIRE DISTRICT B. ASSETS Capital Assets: Property, Buildings and Equipment - A summary of changes in the general fixed assets during fiscal year 2014 follows: Beginning Balance Increases Decreases Ending Balance Vehicles $ 2,416,569 $ - $ (36,582) $ 2,379,987 Buildings and Improvements 359,288 - - 359,288 Machinery and Equipment 431,401 13,523 - 444,924 Construction Work in Progress - 17,996 - 17,996 Total Capital Assets $ 3,207,258 $ 31,519 $ (36,582) $ 3,202,195 C. INABILITIES - - Interest- --Total Long -Term Debt: $ 85,019 $ 19,435 1. The following is a summary of general obligation debt transactions of the District during the year ended December 31, 2014: 61,181 15,021 76,202 2017 Governmental 11,912 57,841 Activities Long -Term Debt - Beginning 9,744 $ 483,016 New Obligations 50,367 - Obligation Payments 2020-2021 (84,445) Long -Term Debt - Ending 115,682 $ 398,571 2. General obligation debt payable at December 31, 2014 is comprised of the following individual issues: Original Interest Fiscal Year of Outstanding Description Sale Date Borrowing Rate Final Maturity Principal 2014 Leased Equipment 01/15/2010 $ 62,050 4.79 % 2015 $ 13,598 Chevy Tahoe 05/07/2012 $ 51,366 6.10 % 2015 13,198 Rescue Vehicle 06/27/2006 $ 611,580 4.72 % 2021 338,113 Chevy Tahoe 07/09/2013 $ 52,025 6.00 % 2016 33,662 Total Long -Term Debt $ 398,571 5.1.a 3. The annual debt service requirements of the bonded indebtedness are as follows: - - - - -- - - - - -- - -Principal - - - Interest- --Total 2015 $ 85,019 $ 19,435 $ 104,454 2016 61,181 15,021 76,202 2017 45,929 11,912 57,841 2018 48,097 9,744 57,841 2019 50,367 7,474 57,841 2020-2021 107,978 7,704 115,682 Total $ 398,571 $ 71,290 $ 469,861 See independent Auditor's Report. - - 14 Packet Pg. 38 5.1.a SUPPLEMENTARY INFORMATION FIRE DISTRICT QUESTIONNAIRE Response 1) Has your district adopted a written procurement policy and is it complied with? y 2) Has your district contracted to have an independent audit of its financial statements? y If not, has the Board of Fire Commissioners performed an internal audit of the Treasurer's records and reports? y 3) Does your district have a written travel policy and is it complied with? y 4) Are monthly bank reconciliations performed? y 5) What is your district's statutory spending limitation margin (amount) for the next fiscal year? $- 6) Does your district have a Length of Service Award Program (LOSAP) for volunteer firefighters? If so, how are the LOSAP funds invested? Marketable Securities y Annuities N Life Insurance N Other (describe) 7) Has your Fire District adopted an investment policy as required by General Municipal Law, Section 39? y 0 CL srr 0 e CD e 0 0 See Independent Auditor's Report. 15 Packet Pg. 39 b. 5.1.a VANACORE DEBENEDICTUS DIGOVANNI WEDDELL LD=D LIABILITY PARTNERSHIP CERTIFIED PUBLIC ACCOUNTANTS BUSINESS DEVELOPMENT CONSULTANTS INDEPENDENT AUDITOR'S 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 Board of Fire Commissioners Hughsonville Fire District P.O. Box 545 Hughsonville, NY 12537 We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Hughsonville Fire District, which comprise the balance sheet as of December 31, 2014, and the related statements of results of operation and changes in fund equity and budgetary comparison for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated June 10, 2015. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Hughsonville Fire District's internal control over financial reporting to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Hughsonville Fire District's internal control. Accordingly, we do not express an opinion on the effectiveness of Hughsonville Fire District's internal control. . Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not - designed -to identify all deficiencies in internalcontrolthat might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying schedule of findings, we identified certain deficiencies in internal control that we consider to be material weaknesses and/or significant deficiencies. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be_prevented,..or detected and correctedon a timely basis. We consider the deficiency described in the accompanying schedule of findings as 14-1 to be a material weakness. A significant deficiency is a deficiency or combination of deficiencies in internal control, that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiency described in the accompanying schedule of findings as 14-2 to be a significant deficiency. 11 Racquet Road 2622 South Avenue One Industrial Drive Newburgh NTY 12550 Wappingers Falls, NY Middletown NY 10941 Newburgh, -� (845) 567-9000 Fax (845) 567-9228 (845) 905-9000 Fax (845) 905-9904 (845) 695-6800 Fax (845) 695-6801 www.vddw.com www.vddw.com www.vdd Packet Pg. 40 5.1.a Compliance and Other Matters As part of obtaining reasonable assurance about whether Hughsonville Fire District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed instances of noncompliance or other matters that are required to be reported under Governmental Auditing Standards and which are described in the accompanying Schedule of Findings as items 14-3 and 14-4. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Newburgh, NY June 10, 2015 17 Packet Pg. 41 0 C C 0 CL s� 0 e CD M Co Ui CD 0 0 IziC 0 U isis b. HUGHSONVILLE FIRE DISTRICT SCHEDULE OF FINDINGS A. Internal Control Findings Material Weaknesses in Internal Control 14-1 Budging Condition: The District does not enter the detailed budget approved by the Board of Commissioners into QuickBooks correctly. Criteria: The District should generate a budget to actual detail that reflects the approved budget so the District can monitor the current financial situation. Cause: The budget entered into QuickBooks did not accurately reflect the approved budget. Effect: A transfer was performed that was not properly authorized by the Board of Commissioners. Since the budget in QuickBooks was inaccurate, the monthly budget to actual review is ineffective. Recommendation: We recommend the District ensure the budget entered into QuickBooks reflects the approved budget and that on a monthly basis the commissioners review the budget to actual report to ensure its accuracy. Significant Deficiencies in Internal Control 14-2 Coital Assets Condition: The District does not maintain a listing of capital assets for financial reporting purposes. The listing should include important information, such as the date that each item was purchased, date of disposal (if applicable) and historical cost. In addition, the District's current capitalization policy is very low. coUjs Criteria: Capital assets are to be accurately reported on the financial statement. Cause: The District did not have a capital asset listing that matched the financial statement. Effect: The District may not be able to accurately account for its capital assets. The low 0 capitalization policy is inefficient because it requires the District to monitor and account for assets which do not have a material effect on the financial statement. Recommendation: We recommend that the District change its capitalization policy to $20,000 and - - - -- _ - -- -- compile an -update -annually a list of capital- assets over this amount at the -` - District. 18 Packet Pg. 42 HUGHSONVILLE FIRE DISTRICT B. Compliance Findings 14-3 Credit Cards Condition: The District is not receiving proper documentation for credit card charges per the District's policy. Criteria: The Board has the responsibility of fiscal oversight over all financial functions of the District. All purchases on the District credit card should follow the District's credit card policy. The Board should also review support all credit card charges in order to ensure that they are for District purposes. Cause: The District maintains credit cards, showing frequent usage by several people. Effect: The District is not in compliance with their own credit card policy and has an increased exposure to unauthorized charges. Charges have been made without proper receipts, sales tax has been paid, and non -itemized receipts have been accepted. Recommendation: We recommend reducing credit card usage and abiding by the District's credit policy. 14-4 Procurement Policy Condition: The District has a procurement policy but does not document adherence. Criteria: The District that has the responsibility to purchase items in accordance with the purchasing policy and in the best interest of the taxpayers. Cause: The District's minutes state that all items were purchased in accordance with the policy but there is no proof of this being true. Effect: There is no documentation of the District following the purchasing policy and obtaining the correct number of quotes and awarding purchases to the lowest price vendor Recommendation: We recommends that the District document each verbal and written quote in the minutes as well as maintain separate documentation when possible. 19 Packet Pg. 43 Tel (845) 297-4194 iFar,.- (845) 297-4560 Board of Fire Commissioners Ronald P. Andrews — Chairman. William Spinelli — Deputy Chairman Erin Corbett, Jason Morse, Sr., Mark Liebermann Ifughsonville Fire District P.O. Bo-, 545 — Town of'Wappinger Yfugfuonville, New Tork12537 www.HFD45.ora Subject: Corrective Action Plan to 2015 audit Mcett Sc ,d7VMd daymrd ?burtfi ,Monday of 2adr Mont( Timothy N. Laffin — Chief of Department Edward J. D'Anna —Is' Assistant Chief Tyler Pettit — 21d Assistant Chief 14-1 Bud etin Condition: The district does not enter the detailed budget approved by the Board of Commissioners into Quickbooks correctly. Action Plan: The treasurer will consult with the auditors to understand how the Quickbook budget should be entered correctly. 14-2 Capital Assets - Condition: The district does not maintain a listing of capital assets for financial reportingco T s purposes. The listing should include important information, such as the date that each item Ui W was purchased, date of disposal (if applicable) and historical cost. In addition, the District's current capitalization policy is very low. cm Action Plan: The District will review the capitalization policy on an annual basis and adjust the policy as recommended by the auditors. The District will inventory all assets and maintain a list of all assets that exceed the capitalization policy limit. .. -- - - - -14-3 _Credit -Cards - -- -- -- -- - -- - - - Condition: The District is not receiving proper documentation for credit card charges per the District's policy. Action Plan: The District has instituted a number of changes to the credit card policy after a state audit in late 2014. There are new forms for all credit card purchases. There has been a significant improvement in compliance with the credit card policy since the new policy was instituted. _ _ 14-4 Procurement Policy Condition: The District has a procurement policy but does not document adherence. Action Plan: The district will institute a form to document the procurement policy. Packet Pg. 44 TOWN JUSTICE HEATHER L. KITCHEN July 16, 2015 TOWN OF WAPPINGER JUSTICE COURT 20 MIDDLEBUSH ROAD WAPPINGERS FALLS, NY 12590-0324 (845)297-6070 • (845)297-0145 FAX: (845) 297-0145 COURT HOURS: Tuesday 5:30 P.M. 2nd and 4th Wednesdays 5:30 P.M. 1st and 3rd Thursdays 5:30 P.M. Supervisor Gutzler and Members of the Town Board Town Hall 20 Middlebush Rd. Wappingers Falls, NY 12590 Dear Supervisor Gutzler and Members of the Town Board: TOWN JUSTICE CARL S. WOLFSON The following cases were disposed of while I presided over the Justice Court during the month of June 2015: 291 Vehicle & Traffic law matters resulting in $25,369.00 collected in fines and fees. 17 Penal Law matters resulting in $430.00 collected in fines and fees. 18 Civil matters resulting in $180.00 collected in fees. 6 Town Ordinance matter resulting in $125.00 collected in fines. 18 Termination of Suspension matters resulting in $1,870.00 collected in fees. 1 Bail poundage matter resulting in $150.00 collected in fees. 1 Executive Law matter resulting in $50.00 collected in fees. I have forwarded a check in the amount of $28,174.00 to the Town of Wappinger on July 1, 2015. Additionally I am holding $18,040.00 in pending bail. Respect y submitted, He L. Kitchen Town Justice cc: Joseph Paoloni, Town Clerk "-",/ E�v� 2015 JUL . 16 ®WN OF VV App .NGEr Packet Pg. 45 FIRE INSPECTOR Mark Liebermann - Ext. 127 CLERICAL ASSISTANT Michelle Gale - Ext. 123 CODE; ENFORCEMENT OFFICER Salvatore A. Morello III - Ext. 142 CODE ENFORCEMENT OFFICER Sue Dao — Ext 126 ZONING ADMINISTRATOR Barbara Roberti - Ext. 128 PLANNING BOARD & ZONING BOARD OF APPEALS Beatrice Ogunti SECRETARY Ext. 122 p)OJ5 jo 1 TOWN OF WAPPINGER _.._�_.._.... FIRE INSPECTOR 20 MIDDLEBUSH ROAD WAPPINGERS FALLS, NY 12890 PH: 845-297-1373 Fax: 845-297-0579 M Llebermann((Dtownofwaapinaer. us www.townofWappinger.us `11 DATE: 7/22/2015 8:25 AM SUPERVISOR Barbara A. Gutzier TOWN BOARD William H. Beale William Ceccarelli Ismay Czamlecki Michael Kuzmiez [nIN71 FC�LrEHMC D JUL 241015 TOWN OF WAPPINGER DOWN CLERK TO: The Honorable Barbara A. Gutzler-Town Supervisor Town Board Members COPY: Albert P. Roberts -Attorney to the Town Vincent Bettina -Town Highway Superinb Joseph Paoloni - Town Clerk Fire District: X NKFD O HFD O CF Planning Board Assessor's Office FROM: Mark Liebermann - Fire I sp ct r SUBJECT: Mountain View Ranch ohn Ostuni James Tompkins from the Dutchess County E-911 addressing unit has - contacted me in -reference to the private -roads -located on Parcels - - - - 6359.01.050625,6359.01.134683 &. 6359.01.182562 (Smith Crossing Road) The proposed name for these grid #'s are as follows: OSTUNI WAY The Dutchess 911 addressing unit and the Fire Prevention Bureau have reviewed and approved this name per attached memo dated , Please place the above on the next available Town Board agenda for Town Board approval. Thank you for your attention to this matter. Packet Pg. 46 b. 5.1.a DUTCHESS COUNTY REAL PROPERTY TAX 22 MARKET ST POUGHKEEPSIE, NY 12601 Marr Lieberman, Fire Inspector Town of Wappinger 20 Middlebush Rd Wappinger Falls, N.Y.12590 Mr. Lieberman: Road names for the Mountain View Ranch Thursday, July 16, 2015 RF,001ED JUL 2.1.2015 FIRE INSPECrop' TCwN 6F wAPP1KGFR Our office was contacted by John Ostuni, Mountainview Ranch to review proposed street name for the Mountainview Ranch property. The proposed private drive is located on . parcels 6359-01-050625, 6359-01-134683 & 6359-01-182562. One name is required they have submitted the following suggested name: Ostuni Way e Upo creation of this new Drivate drive, we are requesting the removal of "Julfran Farm ease reference the attached letter our office sent to the town on September 11, s 2Q44. co Our office has reviewed the name and has not found. any conflicts. Our office requires a co of the resolution from the town board accepting the streets names. If you have, any questions or concerns please feel free to contact our office. o Ji ompkins Program .Assistant Dutchess County Rea[ Property Tax Service Agency 22 Market Street Poughkeepsie, NY 12601 Phone: (845) 486-6533 Fax: (845) 486-2093 Email: Jtomokins(a)-dutchessny.gov DUTCHESS COUNTY REAL PROPERTY TAX 22 MARKET ST POUGHKEEPSI E, NY 12601 Thursday, September 11, 2014 Mark Lieberman, Fire Inspector Town of Wappinger 20 Middlebush Rd � Wappinger Falls, N.Y. 12590 Mx. Lieberman: RRa0� wAPaxt4GsF' °raw Removal of Private Drive Our office was contacted by John Ostuni, Mortntainview Ranch requesting the removal of a private drive on property owned by Mountain View Realty LLC.'This private street known as "Julfran Farm Rd" was previously approved by the town by resolution on February 28, 2000 under Schedule "A". The drive is located on parcel 6359-0.1-182562. The property owner is currently in front of the building department seeking approval for two new driveways, when completed will provide access to two occupied structures each eliminating the need for a private drive. Mr. Ostuni has advised me the current entrance where Julfran Farm Rd enters from Smith Crossing Rd will access one future single family dwelling proposed on parcel 6359-01- 134683. ion of the removal of the private-dri assign new addresses for tue current structures to Nmim ur questions or concerns please feel free to contact our office. Jim Tompkins Program Assistant Dutchess County Real Property Tax Service. Agency 22 Market Street Poughkeepsie, NY 12601 Pho.ne:_(845) 486-6533 Fax:. (845)-486-2093. _ Email: Jtompkins(Qdutchessny.gov our office will then g Rd. ff you have, any 5.1.a 0 0 0 e M co 0 0 Izi U b. FIRE INSPECTOR Mark Liebermann - Ext. 127 CLERICAL ASSISTANT Michelle Cale - Ext. 123 CODE ENFORCEMENT OFFICER Salvatore A. Morello III - Ext. 142 CODE ENFORCEMENT OFFICER Sue Dao — Ext 126 ZONING ADMINISTRATOR Barbara Roberti - Ext. 128 PLANNING BOARD & ZONING BOARD OF APPEALS Beatrice Ogunti SECRETARY Ext. 122 DATE: TO: COPY: FROM: TOWN OF WAPPINGER FIRE INSPECTOR 20 MIDDLEBUSH ROAD WAPPINGERS FALLS, NY 1259D PH: 845-297-1373 Fax: 845-297-0579 MLiebermann ccDtownofwapginuer.us www. tow n ofwap p i n g e r. u s MEMO RAN ®UM SUBJECT: 7/22/2015 8:25 AM SUPERVISOR Barbara A. Gutzler TOWN BOARD William 11. Beale William Ciccarelli Ismay Czarniecki Michael Kuzmiez The Honorable Barbara A. Gutzler-Town Supervisor Town Board Members Albert P. Roberts -Attorney to the Town Vincent Bettina -Town Highway Superinb Joseph Paoloni - Town Clerk Fire District: X NKFD O HFD O CF Planning Board Assessor's Office „x Mark Liebermann - Fire I sp ctKr Mountain View Ranch ohn Ostuni 8.3.a James Tompkins from the Dutchess County E-911 addressing unit has contacted me in reference to the private roads located on Parcels 6359.01.050625,6359.01.134683 &. 6359.01.182562 (Smith Crossing Road) The proposed name for these grid #'s are as follows: OSTUNI WAY The Dutchess 911 addressing unit and the Fire Prevention Bureau have reviewed and approved this name per attached memo dated . Please place the above on the next available Town Board agenda for Town Board approval. Thank you for your attention to this matter. Packet Pg. 49 DUTCHESS COUNTY REAL PROPERTY TAX 22 MARKET ST POUGHKEEPSIE, NY 12601 Thursday, July 16, 2015 Marl(Lieberman, Fire Inspector Town of Wappinger 20 Middlebush Rd SECSIVED Wappinger Falls, N.Y. 12590 ,;UL 2015 Mr. Lieberman: riRr INSPECTOR ?OW1V OF WAPPINGelk Road names for the Mountain View Ranch Our office was contacted by John Ostuni, Mountainview Ranch to review proposed street name for the Mountainview Ranch property, The proposed private drive is located on parcels 6359-01-050625, 6359-01-134683 & 6359-01-182562. One name is required they have submitted the following suggested name: Ostuni Way creation of this new 2rivate drive, we are re uestiag the removal of "Julfran Fa . ease reference the attached letter our office sent to the town on September 11, 4. Our office has reviewed the name and has not found. any conflicts. Our office requires a copy of the resolution from the town board accepting_ the streets names. If you have, any or concerns Jim ompkins to contact our Program Assistant Dutchess County Rea! Property Tax Service Agency 22 Market Street Poughkeepsie, NY 12601 Phone: (845) 486-6533 Fax: (845) 486-2093 Email: JtompkinsAdutchessagov c: John Ostuni, Mountainview 8.3.a Packet Pg. 50 DUTCHESS COUNTY REAL PROPERTY TAX 22 MARKET ST POUGHKEEPSIE, NY 12601 Thursday, September 11, 2014 Mark Lieberman, Fire Inspector Town of Wappinger 20 Middlebush Rd C��1Vlw� Wappinger Falls, N.Y. 12590 JUL 21 Mr. Lieberman: IWSPFC IR 10140 OF WAPpINGER Removal of Private Drive Our office was contacted by John Ostuni, Mountainview Ranch requesting the removal of a private drive on property owned by Mountain View Realty LLC. This private street known as "Julfran Farm Rd" was previously approved by the town by resolution on February 28, 2000 under Schedule "A". The drive is located on parcel 6359-0.1-182562. The property owner is currently in front of the building department seeping approval for two new driveways, when completed will provide access to two occupied structures each eliminating the need for a private drive. Mr. Ostuni has advised me the current entrance where Julfran Farm Rd enters from Smith Crossing Rd will access one future single family dwelling proposed on parcel 6359-01- 134683. Please send us confirmation of the removal of the private drive; our office will then assign new addresses for the current structures to Smi Crossing Rd. If you have, any questions or concerns please feel. free to contact our office. Jinn Tompkins Program Assistant Dutchess County Beal Property Tax Service. Agency 22 Market Street Poughkeepsie, NY 1260. Phone: (845) 486-6533 Fax: (845) 486-2093 Email:. itomr)kins(a-),dutchessny,gov 8.3.a Packet Pg. 51