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2024-1782024-178 Correspondence Log At a Regular Meeting of the Town Board of the Town of Wappinger, Dutchess County, New York, held at Town Hall, 20 Middlebush Road, Wappingers Falls, New York, on September 9, 2024. The meeting was called to order by Joseph D. Cavaccini, Town Supervisor, and upon roll being called, the following was recorded: ✓ Vote Record - Resolution RES -2024-178 Correspondence L - 2 24-09-09 Number TO Froin Date Date Rec' Re: Yes/Aye No/Nay Abstain Absent Q Adopted 71812324 May 2324 Realty Tax Report 919/2324 109-09-002 Torn ward Lee Anne Frena 7/812324 7/8/2324 June 2324 Tax Re -ort ❑ Adopted as Amended 139-39-1383 Joseph D. Cavaccini Voter Q ❑ ❑ ❑ ❑ Defeated Hu hsonville Fire District 7/18/2324 William H. Beale Voter Q ❑ ❑ ❑ ❑ Tabled 9/9/2324 Angela Bettina Voter Q ❑ ❑ ❑ ❑ Withdrawn Torn Board Christopher Phillips Seconder Q ❑ ❑ ❑ Barbara Roberti 8114/2324 Al Casella Mover Q ❑ ❑ ❑ The following Resolution was introduced by Casella and seconded by Councilman Phillips. Resolution Authorizing the Acceptance of the Correspondence Log 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: Correspondence L - 2 24-09-09 Number TO Froin Date Date Rec' Re: Agenda Date 39-39-001 Torn ward Lee Anne Frena 7/812324 71812324 May 2324 Realty Tax Report 919/2324 109-09-002 Torn ward Lee Anne Frena 7/812324 7/8/2324 June 2324 Tax Re -ort 919/2324 139-39-1383 Joseph P. Paoloni Barbara Roberti 7/17/2324 7/18/2324 June -July 2324 Performance Bonds 9/9/2324 39-39-1334 Torn Board Hu hsonville Fire District 7/18/2324 7/18/2324 Financial Report, December 2373 9/972324 39-39-335 Torn Board Lee Anne Freno 8/612024 8/312324 July 2324 Realty Tax Report 9/9/2324 39-39-336 Torn Board Nicholas G. Maselli 8/112324 81712324 Town Justice Report July 2324 919/2324 39-39-337 Torn Board Heather L. Kitchen 811/2324 8/712324 Town Justice Report July 2324 9/912324 39-39-338 Joseph P. Paoloni Barbara Roberti 8114/2324 8/1412324 August 2324 Performance Bonds 9/912324 39-39-339 Torn Board Lee Anne Freno 9/5/2324 9/512324 August 2324 Realty Tax Re -ort 9/9/2324 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: RESULT: ADOPTED [UNANIMOUS] MOVER: Al Casella, Councilman SECONDER: Christopher Phillips, Councilman AYES: Cavaccini, Beale, Bettina, Phillips, Casella Dated: Wappingers Falls, New York 9/9/2024 The Resolution is hereby duly declared Adopted. JOSEP4 P. PAOLONI, TOWN CLERK ww {0000000000 N N N N N N N N N N N N N N N N N N =orna)- a a a65a a m O d 'C Coop° � N N E 5 C U o (0 Qaµ°.. L L ] IL CL 0 A ON QO��d� O cq UUCN N N N N V 7 V CD N CD N (0 �� CD0 N LL O Itt Nv N N N N N N N N � N A q�00000000O � N 00 00 N \ � N OO� N oo N � m� N \ N \ N \ d' N U) U) - 0 O N O N N O N N O N N O N N 0 N N 0 N N 0 N N 0 NN N 0 � 0\0 a10 ]Z co (\O � � 't L�5 ❑ ti—i� W 0 c 0 A� W �rr O U 'L E N }� M� O ❑ W U. 00 U- a) O � L LLLi o=LLU 0Ll, O D N S > m Q Q Q o Q o (D cd a)U i -ion -jZa:od —J .E 0 E 0 0 0 0-P-R0--0-2-R7Ra-R 0 0 d 0 0 0 0 d 0 CL m 0 0 0 0 0 0 0 0 0 rr�rrrr�r Qtr N Md U)OL-�oom m o 0 0 0 o o 0 o 0 E o a o 0 0 0 0 0 0 =d)MMMd)a z o 0 0 0 0 0 MMM) 0 0 0 rnrnrnrnrnrnrnrno 0 0 0 0 0 0 I 0 0 0 RECEIVER OF FAXES L(T Anne Freno 20 MIDDLE,1311SH ROAD WAPPINGE'RS FALLS, NY 12i90 W , H) WN0 1 % AP P I NG ER N YJ AW (8 45) 297-41,58 Nhin (845) 297-4342 - Direct (84i) 297-H78 - hr� BEGINNING BANK BALANCE Receipts/Deposits Electronic Deposits Interest Other Total Less Disbursements/Adjustments Checks Paid Returned Checks Misc. ENDING BANK BAL. Less Pending Checks ENDING BOOK BALANCE '-]'OWN OFWAPPINCA"ER SUPERVISOR JOSETH D, CAVIACCINI TOWN BOARD William It. Beale '"aa gda Bettina C I hristopher Phillip's Al Casella "F() NN N CLERK ' RK Joseph 11, llaoloni HIGHWAY SUPFRINTENDENT Office of the Receiver of Taxes Nfidwel S'lieehan MAY 2024 REALTY TAX REPORT 9,eceWed TI) BANK PCSB 3U - 0 B "� 24 $ 272,167.17 $ 1,045,574.12 $ 368,582.17 c)f \Naqp�nger $ 113,754,00 $ 1,111.66 $ 3,050.88 $ 755,615.00 $ 1,048,625.00 $ 755,615.00 $ 1,048,625.00, $ (1,045,574.20) $ 755,615.00 $ 3,050.80 _q Subm"L ed by, LeeFnne Freno, Receiver of Taxes MAY 2024 REALTY TAX RECEIPTS A B C D E F G H I J 1 DATE AMOUNT BATCH I TAX PENALTY MEMO NOTICE OVR/DUP INTEREST RETURNED 2 RECEIVED NO. FEE FEE PAYMENT CHECK FEE 3 4 5/1/2024 $ 379.03 127 $ 371.60 $ 7.43 5 5/6/2024 $ 3,608.25 128 $ 3,537.50 $ 70.75 6 5/6/2024] $ 1,343.52 129 $ 1,317.16 $ 26.36 7 5/13/2024 $ 43,799.23 130 $ 42,901.17 $ 858.06 $ 40.00 8 5/15/2024 $ 25,803.23 131 $ 25,297,30 $ 505.93 9 5/14/2024 $ 2,098.86 132 $ 2,057.71 $ 41.15 10 5/15/2024 $ 15,654.50 133 $ 15,347.57 $ 306.93 11 5/15/2024 $ 5,003.97 134 $ 4,905.86 $ 98.11 12 5/21/2024 $ 2,521.53 135 $ 2,472.09 $ 49.44 13 5/22/2024 $ 52,352.42 136 $ 51,310.21 $ 1,026.21 $ 16.00 14 5/21/2024 $ 5,090.81 137 $ 4,989.03 $ 99.78 $ 2.00 15 5/24/2024 $ 44,275.15 138 $ 43,336.80 $ 866.72 $ 22.00 $ 49.63 16 5/24/2024 $ 5.00 $ 5.00 17 5/24/2024 $ 6,414.80 139 $ 6,287.06 $ 125.74 $ 2.00 18 5/29/2024 $ 77,466.06 140 $ 75,925.61 $ 1,518.45 $ 22.00 19 5/29/2024 $ 4,920.42 141 $ 4,821.98 $ 96,44 $ 2.00 20 5/31/2024 $ 89,690.15 142 $ 86,975.54 $ 1,739.58 $ 42.00 $ 933.03 21 5/31/2024 $ 9,686.53 143 $ 9,494.64 $ 189.89 $ 2.00 22 5/31/2024 $ 252,99 144 $ 248.03 $ 4.96 23 5/31/2024 $ 91,969.72 145 $ 90,144.85 $ 1,802.87 $ 22.00 24 TOTAL $ 482,336.17 $ 471,741,71 $ 9,434.80 $ 5.00 132.00 $ 982.66 $ 40,00 25 5/31/2024 $ 1,111.66 _$ 1111.66 26 TOTAL $ 483,447.83 $ 471,741.71 $ 9,434.80 $ 5.00 $ 132.00 , $ 982.66 $ 1,111.66 $ 40.00 MAY 2024 REALTY TAX DISBURSEMENTS A 8 C D E F G H 1 2 DATE AMOUNT DCCF SUPERVISOR OVR/DUP CHECK 3 DISBURSED PAYMENT ; NO, 4 5 5/30/2024 $ 8,212.63 $ 8,212.63 PCSB INTEREST - APRIL 1129 6 5/30/20241 $ 1,037,324.72 $ 1,037,324.72 1130 7 8 ITOTAL $ 1,045,537.35 $ 1,037,324.72 $ 8,212.63 RECEIVER OF TAXES LQQ Arlriv From 20 f4 ID ROAD WAPPINGERS FALI,S, NY 12590 MN<NAMNAOFNN 01INGIANN.CM, (845) 297-41,58 - Main (W) 2974342 - Direrl (845)297-1;171- Fa � BEGINNING BANK BALANCE Receipts/Deposits Electronic Deposits Interest Other Total Less Disbursements/Adjustments Checks Paid Returned Checks Misc. ENDING BANK BAL. Less Pending Checks ENDING BOOK BALANCE N 'qvdg1v7, 'IM q-0CA TOWN OF WAPPIN(YER SUPERVISOR 20, JOSEP11 D. CAVACCINI TONNA BOARD Wffliani H. Beale Anglela Bettina Christopher Phillips Al casell"I T0'vVN C I E R K Joseph P. flaoloni S U P E R I N't EN 1) E NT Office of the Receiver of Taxes Michad sbechan JUNE 2024 TAX REPORT TD $ 755,615.00 $ 162,022.68 $ 25,791.27 $ 2,321.71 $ 945,750.66 $ (49,63) $ (1,303.15) $ 944,397,88 $ 944,397.88 PCSB $ 1,048,625-00 $ 400.82 $ 1,049,025.82 -TO\NO Of �NapPjngev 0,,N Clerk $ (1,045,537.35) $ 3,488.47 $ (3637) $ 3,451.70 Sub tedby: Lee nne Freno of Taxes JUNE 2024 REALTY TAX RECEIPTS A B C D E F G I H i J 1 DATE AMOUNT BATCH TAX PENALTY MEMO NOTICE OVR/DUP INTEREST RETURNS 2 RECEIVED NO. FEE FEE PAYMENT CHECK FEE 3 4 6/5/2024 $ 32,401.82 146 $ 31,616.85 $ 778.97 $ 6.00 5 6/4/2024; $ 68.02 147 $ 66.69 $ 1,33 6 6/6/20241 $ 14,275.31 148 $ 13,984.83 $ 290.48 7 6/13/20241 $ 64,928.37 149 $ 62,417.64 $ 2,496.73 $ 14.00 , 8 6/13/2024 $ 6,667,33 150 $ 6,405.12 $ 256.21 $ 6.00 9 6/14/2024; $ 2,209,14 151 $ 2,137.72 $ 71.42 10 6/17/2024; $ 14,737.86 152 $ 14,169.08 $ 566.78 $ 2.00 11 6/20/2024; $ 2,988.44 153 $ 2,873.50 $ 114.94 12 6/26/2024? $ 38,303.58 154 $ 36,824.61 $ 1,472.97 $ 6.00 13 6/26/20241 $ 1,927.26 155 $ 1,853.14 $ 74.12 14 6/26/2024; $ 9,306.82 156 $ 8,946.92 $ 357.90 $ 2,00 15 TOTAL $ 187,813.95 $ 181,296.10 $ 6,481.85 $ 36.00 16 17 6/30/2024'1 2321.71 2321.71 18 $ 190,135.66 $ 181,296.10 $ 6,481.85 ! i $ 36.00 19 20 6/3/2024 -1303.15 142 -1277,59E -25.56 21 TOTAL $ 188,832.51 142 $ 180,018.51 j $ 6,456.29 $ 36.00 $ 2,321.71 JUNE 2024 DISBURSEMENTS A B C D E F G H 1 2 DATE AMOUNT DCCF SUPERVISOR OVR/DUP CHECK 3 DISBURSED PAYMENT NO. 4 5 6/3/2024 $ (49.63) $ (49.63) 1001 6 7 TOTAL $ (49.63) $ (49.63) Director of Strategic Planning chi Municipal Codes Barbara Roberti - Ext. 128 Deputy Zoning Administrator Judith Subriae -- Ext 129 PLANNING BOARD & ZONJN BOARD OF APPEALS SECRE'!`ARY Bea Ogunti -- Ext 122 To; From TOWN OF WAPPINGER ZONING DEPARTMENT 20 M1DDLB13USk ROAD WAPPrINGERS FALLS, NY 12590 (845) 297-1373 Ext 2 Fax (845) 2970579 www.town.ofwappingemy.gov Joseph Paoloni, Town Clerk SUPERVISOR Joseph D. Cavaceini TD'VN BOARD William H. Beale Chris Phillips Angela Bouffia At Casella Received JUL. 18 2024 appinger 1,01 Barbara Roberti, Director of Strategic Planning and Municipal Codes °TOwn�� Re: Schedule of Performance & Maintenance Bonds for the month of June — July 2024 July 17, 2024 PERFORMANCE BONDS SUBDIVISION (Sub.) SECURED SITE PLANS JSP) _ BY AMOUNT CALL EXPIRES „STATUS Malone Heights Subdivision Bond $222,120.00 11/19/23 11/19/24 -1" reduction (Abjad Nesheiwat) 47751805 accepted by TB 5/26/2020 Myers_Corners I,andng Cash Bond $122,000.00 Myers Run Subdivision Perf. Bond $278,900.00 (Michael Lund) Bond4UCSX333X3391 No expiration date 10/6/24 11/6/2024 Ridges Subdivision Letter of Credit $104,464.80 511125 MAINTENANCE BONDS 6130/25 Furnia Subdivision Letter of Credit $52,128.00 12/12/24 -accepted by TB 6/8/2020 accepted by TB 4/22/24 -1st Reduction accepted by the TB accepted by TB 12/12/22 SITE PLAN RESTORATION BONDS Chelsea Farms Cash Deposit $19,778.00 Hindu Samai Cash Deposit $7,500.00 Hudson_Vallev Lighting Cash Deposit $7,200.00 Old Mvers NY LLC Solar Farah Perf Bond $30,000.00 3-26-24 Red Cedar Arborist, Inc. Cash Deposit $10,000.00 SOLAR DECOMMISSIONING BOND Old Myers NY LLC Solar Farm Surety Bond $81,030.00 Cc: Planning Board Town Board Town Attorney File Larry Paggi Michael Sheehan Jessica Servidio - Accepted by TB on 2-28-22 tree felling. -Accepted by the TB on March 9, 2020 for tree felling. -Accepted by TB on March 8, 2021 Released upon Resolution Approval VTI signed reaps -Accepted by TB on March 27, 2023. Tree felling. -Accepted by TB August 23, 2021 Accepted by the TB 3111/24 2 Cq09 - 01culf - FINANCIAL REPORT Audited HUGHSONVILLE FIRE DISTRICT December 31, 2023 Audited for: Board of Fire Commissioners Hughsonville Fire District 1. . oer Audited by: RBT CPAs, LLP 11 Racquet Road Newburgh, NY 12550 (845) 567-9000 HUGIISONVILLE FIRE DISTRICT FINANCIAL SECTION Page Independent Auditor's Report 1 - 3 Other Information: Management's Discussion and Analysis 4 - 5 Financial Statements: Balance Sheet - Modified Accrual Basis - All Fund. Types and Account Groups 6 Results of Operation and Changes in Fund Balance - Modified Accrual Basis - Governmental Funds 7 Budgetary Comparison Statement - Modified Accrual Basis - Governmental Funds g Notes to Financial Statements 9-19 Other Information: Fire District Questionnaire 20 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 21 -22 Schedule of Findings 23 Table of Contents Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with the modified accrual basis of accounting as prescribed by New York State for the preparation of the Fire District's annual financial report; this includes determining that the modified accrual 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. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District's ability to continue as a going concern for twelve months beyond the financial statement date, including any current known information that may raise substantial doubt shortly thereafter. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements, In performing an audit in accordance with GAAS and Government Auditing Standards, we • exercise professional judgment and maintain professional skepticism throughout the audit. • identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements, • obtain an understanding of internal control relevant to the audit 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 District's internal control. Accordingly, no such opinion is expressed. • evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control -related matters that we identified during the audit. Other Information Management is responsible for the other information included in the annual report. The other information comprises the Management's Discussion and Analysis and Fire District Questionnaire but does not include the basic financial statements and our auditor's report thereon. Our opinion on the basic financial statements does not cover the other information, and we do not express an opinion or any form of assurance thereon, In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on work performed, we conclude that an uncorrected material misstatement of other information exists, we are required to describe it in our report. 2 HUGHSONVILLE FIRE DISTRICT OTHER 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, 2023. 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 Board of Fire Commissioners at the Hughsonville Fire District, P.O. Box 515, Hughsonville, NY 12537. Financial Highlights - As of the close of the current fiscal year, the Hughsonville Fire District's governmental funds reported a combined ending fund balance of $3,313,309, a increase of $31,263 in comparison with the prior year. - At the end of the current fiscal year, unassigned fund balance for the General Fund was $25,323. - Real Property taxes increased by $50,757 in 2023, 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 statements and 2) notes to the financial statements. In addition to the financial statements, this report contains other 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 balance sheet, 2) the results of operation and changes in fund balance and 3) the budgetary comparison statement, The next section of the basic financial statements is the notes. The notes to the financial statements explain in detail 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 General Municipal Law. All of the funds of the District are classified as governmental funds. Governmental Funds: The focus of the Hughsonville Fire District's governmental finds 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 $25,323, At December 31, 2023, the governmental funds of the Hughsonville Fire District reported a combined fund balance of $3,313,309, a 0.95% increase over last year's fund balance. The District sponsors a Length of Service Award Program ("LOSAP"). These assets are recorded in the General Fund. Budgetary Highlights General Fund actual revenues were more than budgeted revenues by $2,313 primarily due to LOSAP earnings recorded in the General Fund. General Fund actual expenditures were $122,235 more than budgeted expenditures primarily due to equipment and capital outlay. HUGHSONVILLE ]FIRE DISTRICT BALANCE SHEET - MODIFIED ACCRUAL BASIS - ALL FUND TYPES AND ACCOUNT GROUPS Governmental s of December,Fund Type Account Groups , LIABILITIES, FUND BALANCE AND OTHER CREDITS General Fixed General Long - ASSETS AND OTHER DEBITS General Assets Term Debt Assets: Net Pension Liability (Note 11 A) - - 17,815 Cash $ 143,503 $ - $ - Cash, Special Reserves 2,129,487 - - Service Award Program Assets (Note II B) 1,074,180 - - Accounts Receivable 125 - - Prepaid Expenses 4,150 - 80,169 Capital Assets (Note II C) - 4,840,998 - Total Assets 3,351,445 4,840,998 Total Liabilities, Fund Balance and Other Credits $ 3,351,445 $ 4,840,998 $ 724,831 Other Debits: Provision to be Made in Future Budgets_ - - 724,831 Total Assets and Other Debits $ 3,351,445 $ 4,840,998 $ 724,831 LIABILITIES, FUND BALANCE AND OTHER CREDITS Liabilities: Accrued Liabilities $ 38,136 $ - $ - Net Pension Liability (Note 11 A) - - 17,815 Long -Term Debt (Note 11 D) - - 707,016 _. ..,._ Total Liabilities 38,136 _. 724,831 Fund Balance and Other Credits: Investments in Non -Current Governmental Assets - 4,840,998 - Nonspendable Fund Balance 4,150 - - Restricted Fund Balance 3,203,667 - Assigned Fund Balance 80,169 - - Unassigned Fund Balance 25,323 - - _ Total Fund Balance and Other Credits 3,313,309 4,840,998 - Total Liabilities, Fund Balance and Other Credits $ 3,351,445 $ 4,840,998 $ 724,831 See .Notes to Financia! Statements. 6 HUGHSONVILLE FIRE DISTRICT BUDGETARY COMPARISON STATEMENT - MODIFIED ACCRUAL BASIS - GOVERNMENTAL FUNDS RESERVE Revenues: Interest and Earnings $ - $ 29,648 $ 29,648 Sales of Equipment - 53,250 53,250 Total Detail Revenue - 82,898 82,898 Other Financing Sources/(Uses): Interfund Transfers In - 429,560 429,560 Interfund Transfers Out _ 230,000 _ (375,540) (605,540) Total Detail Other Financing Sources/(Uses) 234,000 54,020 (175,980) Changes in Fund Balance 230,000 136,918 (93,082) Reserve Fund Balance - Beginning _ _1,992,569 1,992,569 - Reserve Fund Balance - Ending $ 2,222,569 $ _2,129,487 $ __(93,082) T See Nates to Financial Statements. 8 Actual Amounts Budgeted Modified Accrual Variance with For the Year Ended December 31, 2023 Amounts Basis Budget GENERAL Revenues: Real Property Taxes $ 1,124,337 $ 1,124,337 $ - Payments in Lieu of Taxes - 117 117 Interest and Earnings 250 64,019 63,769 Insurance Recoveries - 3,750 3,750 Refunds of Prior Year's Expenditures - 32 32 Other Revenues - 200,229 200,229 State Aid - Other 265,584 - (265,584) Total Detail Revenues 1,390,171 1,392,484 _ 2,313 Expenditures: Fire - Personal Service 59,100 44,592 14,508 Fire - Equipment and Capital Outlay 438,675 576,387 (137,712) Fire - Contractual Expenditures 507,700 595,176 (87,476) State Retirement System 4,500 3,770 730 Local Pension Fund 122,680 49,361 73,319 Social Security - Employer Contributions 4,000 3,407 593 Workers Compensation 40,000 27,829 12,171 Unemployment Insurance 2,000 420 1,580 Disability Insurance 150 98 52 Debt Principal - Installment Purchase 123,771 123,771 - Debt Interest - Installment Purchase 19,308 19,308 - Total Detail Expenditures 1,321,884 1,444,119 (122,235) Other Financing Sources/(Uses): Interfund Transfers In - 375,540 375,540 Interfund Transfers Out (230,000) (429,560) (199,560)_ Total Detail Other Financing Sources/(Uses) (230,000) (54,020) 175,980 _ Changes in Fund Balance (161,713) (105,655) 56,058 General Fund Balance - Beginning 1,297,312 1,297,312 - Prior Period Adjustment (Note F) - (7,834) (7,834) Restated General Fund Balance - Beginning 1,297,312 _ 1,289,478 (7,834)_ General Fund Balance - Ending $ 1,135,599 $ 1,183,823 $ 48,224 RESERVE Revenues: Interest and Earnings $ - $ 29,648 $ 29,648 Sales of Equipment - 53,250 53,250 Total Detail Revenue - 82,898 82,898 Other Financing Sources/(Uses): Interfund Transfers In - 429,560 429,560 Interfund Transfers Out _ 230,000 _ (375,540) (605,540) Total Detail Other Financing Sources/(Uses) 234,000 54,020 (175,980) Changes in Fund Balance 230,000 136,918 (93,082) Reserve Fund Balance - Beginning _ _1,992,569 1,992,569 - Reserve Fund Balance - Ending $ 2,222,569 $ _2,129,487 $ __(93,082) T See Nates to Financial Statements. 8 HUGHSONVILLE FIRE DISTRICT C. BASIS OF ACCOUNTING/MEASUREMENT FOCUS (CONTINUED) - 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 arc accounted 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 during the period earned; therefore, no receivable is necessary. Penalties and miscellaneous revenues are recorded as revenues when received in cash because they are generally not measurable until actually received. Investment earnings are recorded as earned since they are measurable and available. 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 not recorded, Expenditures .are generally recognized under the modified accrual basis of accounting when the related find 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 non-current assets and liabilities. Since they do not affect net current assets, such long- term amounts are not recognized as governmental fund type assets or liabilities. They are instead reported as assets in the General Fixed Assets Account Group or as liabilities in the General Long -Term Debt Account Group. Amounts paid to acquire capital assets or retire long-term debt are recorded as expenditures in the governmental funds. 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 taxpayer comments, the governing body adopts the budget. Certified copies are fled with the Town 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. E. ASSETS, LIABILITIES AND FUND BALANCE 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). The Hughsonville Fire District's investment policies are governed by State Statutes. 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 no less than 100 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 for cash in time deposits and up to $250,000 per depositor, per insured bank for cash in demand deposits. Deposits with a bank balance of $2,288,362 are categorized as follows to give an indication of the level of risk inherent therein at year-end. 10 HUGHSON`V'ILLE FIRE DISTRICT E. ASSETS, LIABILITIES AND FUND BALANCE (CONTINUED): Assigned: Amounts that are subject to a purpose constraint that represents an intended use established by the government's highest level of decision malting 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. a. The Assigned fund balance represents encumbrances at December 31, 2023. The balance at the end of 2023 was $24,112. b. The Assigned fund balance represents 2023 budgeted expenditures that will be made in 2024. The balance at the end of 2023 was $56,057. 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. F. PERVASIVENESS OF ESTIMATES The preparation of financial statements in conformity with the modified accrual 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, 2023, the date of the most recent balance sheet, have been evaluated for possible adjustment to the financial statements or disclosure is June 18, 2024, which is the date the financial statements were available to be issued. H. PENSION REPORTING Effective in 2015, New York State expanded the information local government employers must report on their Annual Financial Report regarding retirement plans. The employer's portion of the retirement system's net pension asset or liability (the over or under funded status of the system) must be reported in the General Long - Tenn Debt Account Group. Employers are also encouraged, but not required, to provide note disclosures. The District has elected to provide these disclosures. ILDETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS A. PENSION PLANS The District participates in the New York State and Local Employees' Retirement System ("System"), which is a cost sharing multiple -employer, public employee retirement system (the "System"). The System offers a wide range of plans and benefits which are related to years of service and final average salary, vesting of retirement benefits, death and disability. Plan Description: The System provides retirement benefits as well as death and disability benefits, Obligations of employers and employees to contribute and benefits to employees are governed by the New York Retirement and Social Security Law. The System issues a publicly available financial report that includes financial statements and required supplementary information. The report may be obtained by writing to the New York State Employees' Retirement System, 110 State Street, Albany NY 12244, Funding Policies: Employees are not required to contribute to the System, except for Tier III, IV, V and VI members who joined the New York State and Local Employees' Retirement System after July 27, 1976, Tier III, IV and V members contribute 3% of their salary; Tier VI members contribution rates vary between 3 - 6% depending on their salary. The Comptroller shall certify annually the rates, expressed as proportions of member payroll and employer contributions, used in computing the contributions required to be made by employers to the pension accumulation fund. An Eligible Tier III or IV member with ten or more years of me►nbcrship, or ten years credited service, will not be required to contribute to the Retirement System, Tier V and VI members must continue to contribute throughout their employment. 12 HUGHSONVILLE FIRE DISTRICT A. PENSION PLANS (CONTINUED): Actuarial Assumptions The total pension liability at March 31, 2023 was determined by using an actuarial valuation as of April 1, 2021, with update procedures used to roll forward the total pension liability to March 31, 2023. The actuarial valuation used the following actuarial assumptions: Mortality Improvement Society of Actuaries Scale MP - 2021 The long term expected rate of return on pension plan investments was determined using a building block method in which best estimate ranges of expected future real rates of return (expected return net of investment expenses and inflation) are developed for each major asset class, These ranges are combined to produce the long term expected rate of return by weighting the expected future real rates of return by each of the target asset allocation percentages and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the target asset allocation are summarized below: Asset Class System Inflation 2.9% Salary increases 4.4% Investment rate of return (net of investment expense, including 32.0% inflation) 5.9% 15.0% April 1, 2015 - Decrement Tables March 31, 2020 7.50% System's 9.0% Experience Mortality Improvement Society of Actuaries Scale MP - 2021 The long term expected rate of return on pension plan investments was determined using a building block method in which best estimate ranges of expected future real rates of return (expected return net of investment expenses and inflation) are developed for each major asset class, These ranges are combined to produce the long term expected rate of return by weighting the expected future real rates of return by each of the target asset allocation percentages and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the target asset allocation are summarized below: Asset Class Target Allocation Long -Term Ex ected Real Rate of Return Domestic Equity 32.0% 4.30% International Equity 15.0% 6.85% Private Equity 10.0% 7.50% Real Estate 9.0% 4,60% Opportunistic/ARS portfolio 3.0% 5.38% Credit 4.0% 5,43% Real Assets 3.0% 5.84% Fixed Income 23.0% 1.50% Cash 1.0% 0.00% Total 100 % Discount Rate The discount rate used to calculate the total pension liability was 5.9%. The projection of cash flows used to determine the discount rate assumes that contributions from plan members will be made at the current contribution rates and that contributions from employers will be made at statutorily required rates, actuarially. Based upon the assumptions, the System's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. 14 IIUGIISONVILLE FIRE DISTRICT B. LENGTH OF SERVICE AWARD PROGRAM (CONTINUED): 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 set -vice rendered prior to the establishment of the program as an active volunteer firefighter member of the Hughsonville Fire Department, 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 earned by the volunteer under the point system. The program was amended effective January 1, 2023, to increase the monthly service award to $30 multiplied by the total number of years of service credit earned by the volunteer under the point system, and to increase the maximum number of years of service credit a participant may earn under the program from 30 to 40 years. 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 increase their service award payments. The program provides death and disability benefits equal to the actuarial value of the participant's earned service award at the time of death and 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. 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 Firefly to assist in the administration of the program, The services provided by Firefly are described in the following paragraphs. Based on the certified calendar year volunteer firefighter listings, Firefly 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 finds to pay the service award, No service award benefit payment is made without the written certification from Firefly and the written directive from the authorized representative of the Board of Fire Commissioners. Firefly bills the Hughsonville Fire District for the services it provides. Firefly 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 Firefly 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. 16 HUGHSONVILLE FIRE DISTRICT B. LENGTH OF SERVICE AWARD PROGRAM (CONTINUED): Receipts and Disbursements Fund Balance Restricted for LOSAP Benefits - Beginning $ 983,914 Changes During the Year Plan Contributions Investment Income Investment Fees Plan Benefit Withdrawals Fund Balance Restricted for LOSAP Benefits - Ending 85,000 63,615 (8,987) (49,361) $ 1,074,181 Contributions Amount of District's Contribution Recommended by Actuary $ 30,880 Amount of District's Actual Contribution $ 85,000 Administrative Fees Fees Paid to Administrative/Actuarial Services Provider $ 8,987 C. ASSETS Capital Assets: Property, Buildings and Equipment - A summary of changes in the general fixed assets during fiscal year 2023 follows: Beginning Ending Balance Increases Decreases Reclass Balance Buildings and Improvements Machinery and Equipment Construction Work in Progress Total Capital Assets 640,045 $ 148,289 $ - $ (18,170) $ 770,164 4,332,829 191,004 - (452,999) 4,070,834 49,928 - - (49,928) $ 5,_022,802 $ 339,293 $ - - $ (521,097) $ 4,840,998 D. LIABILITIES Long -Term Debt: 1, The following is a summary of general obligation debt transactions of the District during the year ended December 31, 2023: Long -Term Debt - Beginning New Obligations Obligation Payments Long -Term Debt - Ending Governmental Activities 830,787 (123,771) $ 707,016 2. General obligation debt payable at December 31, 2023 is comprised of the following individual issues; Fiscal Year of Original Interest Final Outstanding Description Sale Date Borrowing Rate Maturity Principal 2023 Ladder Truck 10/14/2016 $ 669,811 2.39 % 2026 $ 214,777 Firchouse Serial Bonds 09/17/2021 $ 601,986 2.29 % 2031 492,239 Total Long -Term Debt $ 707,016 18 OTHER INFORIVI4 TION HUGHSONVILLE FIRE DISTRICT OTHER INFORMATION FIRE DISTRICT QUESTIONNAIRE Response 1} Has your Fire District adopted a written procurement policy and is complied with? Y 2) Does your Fire District have a written travel policy and is it complied with? Y 3) Does your Fire District perform monthly bank reconciliations? Y Has your Fire District adopted an investment policy as required by General Municipal Law, 4) Section 39? Y 5) Has your Fire District contracted to have an independent audit of its financial statements? Y 6} What is your Fire District's statutory spending Limitation* for the next fiscal year? $865,739 7) What is your Fire District's statutory spending limitation margin for the next fiscal year? $1,595,704 Does your Fire District have a Length of Service Award Program (LOSAP) for volunteer S) firefighters? Y 20 Compliance and Other Matters As part of obtaining reasonable assurance about whether the 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 Government Auditing Standards and which are described in the accompanying Schedule of Findings as items 23-1 and 23-2. 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. R�BT CP,As, LLT Newburgh, NY June 18, 2024 22 HUGHSONVILLE FIRE DISTRICT SCHEDULE OF FINDINGS A. Internal Control Findings No internal control findings noted. B. Compliance Findings 23-1 Annual Sexual Harassment Prevention Training Condition: The District did complete annual sexual harassment prevention training for all employees. Criteria: Every employer in New York is required to provide all employees with sexual harassment prevention training pursuant to Section 201-g of the Labor Law, and every employee must complete sexual harassment prevention training annually. Cause: The District was unaware of the requirement. Effect: The District was not in compliance with New York State laws. Repeat Finding: This is not a repeat finding. Recommendation: RBT recommends that the District provide all employees with sexual harassment prevention training and obtain certificates of completion for all employees annually. 23-2 Permissive Referendum Condition: The District made transfers out of the Building Reserve of $9,500 without publishing a permissive referendum. Criteria: New York State Law requires expenditures made from reserve funds to be subject to a permissive referendum, which is to be published within ten working days after the adoption of a resolution by a board of fire commissioners. Cause: The District was unaware that the reserve expenditures subject to bids required a permissive referendum for the funds to be spent. Effect: The District is not in compliance with requirements per NYS General Municipal Finance Laws. Recommendation: RBT recommends that a permissive referendum is published each time an expenditure is made from a reserve find, that specifically states funds will be used from a reserve fund to finance a project. 2) 1k E (T I V VR () F TA X ES Lee Anne From 20 NIH)DLE131,SH ROAD 'NAPHNGERS FALLS, NN 12,590 4A �NWAMOOI-M, kl'VINW.R','hAMV (84-5) 297- 4I58- Alaain (84i) 29743,12 - Direel (84i) 297-1-478 - Fay BEGINNING BANK BALANCE Deposits Electronic Deposits Interest Other Total Less Disbursements/Adjustments Checks Paid Returned Checks Misc. ENDING BANK BAL. Less Pending Checks ENDING BOOK BALANCE rl"OWN OF WAPPINGEReo SUPERVISOR JOSEMI D, CAVACCANI TOWN BOARD '1111 11, Beale Angela Bettina Christopher Phillips Al ( I asella TO"WN CLERK Joseph 1'. Paolon! 11IG1lWAY SUPERINTENDENT Office of the Receiver of Taxes Nlichael Sheehan I pteceNed JULY 2024 REALTY TAX REPORT AUG, 0 6 TD PCSBinger $ 944,397.88 $ 3,488.47fo\Nn 0� vVapp $ 41,630.18 Town oerk $ 45,262.82 $ 2,778.97 $ 10.18 $ 1,034,069.85 $ 3,498.65 $ (933,.03) $ 1,033,136,82 $ 3,498.65 $ 1,033,136.82 $ 3,498.65 Sub ted by: Lee AnneFre'no, Receiver of Taxes JULY 2024 REALTY TAX RECEIPTS A B C D E F G I H I 1 1 DATE AMOUNT BATCH TAX PENALTY MEMO NOTICE OVR/DUP INTEREST RETURNEE 2 RECEIVED NO. FEE FEE PAYMENT CHECK FEE 3 4 7/3/2024 $ 5.00 $ 5.00 5 7/3/2024 $ 6,130.11 157 $ 5,894.34 $ 235.77 6 7/10/2024 $ 430.44 158 $ 413.88 $ 16.56 7 7/11/2024 $ 477.74 159 $ 468.36 $ 9.38 8 7/11/2024 $ 10,972,99 160 $ 10,543.25 $ 421.74 $ 8.00 9 7/12/2024 $ 2,624.70 161 $ 2,521,83 $ 100.87 $ 2,00 10 7/12/2024 $ 5,099.20 162 $ 4,899,22 $ 195.98 $ 4,00 11 7/12/2024 $ 11,226.19 163 $ 10,790.57 $ 431,62 $ 4.00 12 7/15/2024 $ 31,187.39 164 $ 29,970.58 $ 1,198.81 $ 18.00 13 7/25/2024 $ 14,276.53 165 $ 13,715.89 $ 548.64 $ 12.00 14 7/25/2024 $ 1,320.09 166 $ 1,267.40 $ 50.69 $ 2,00 15 7/31/20241 3,142.62 167 $ 3,021.75 $ 120.87 16TOTAL 1 $ 86,893.00 $ 83,507.07 $ 3,330.93 $ 5.00 $ 50.00 7/31/2024 $ 2,778.97 $ 2,778.97 r17 18 TOTAL $ 89,671.97 $ 83,507.07 $ 3,330.93 $ 5.00 $ 50.00 $ 2,778.97 JULY 2024 REALTY DISBURSEMENTS A B C D E F G H 1 2 _ DATE AMOUNT DCCF SUPERVISOR OVR/DUP CHECK 3 DISBURSED PAYMENT NO. 4 _ 5 1 7/8/2024 $ 933.03 $ 933.03 1002 TOWN JUSTICE HEA'T'HER L. KJTCUEN iUW1N UVWAl'Yl-N (. EK TOWN JUSTICE NICHOLAS C. MASELLI XSTICE COURT Received 20 MIDDLEBUSH RD WAPPINGERS, NY 12590-0324 (845) 297-6070 U 297-7739 AUG(845) FAX: (845) 297-0145 COURT HOURS: Wappinger v g 'Tow Tuesday 5:30 F.M. 2"`i and 4's Wednesday's 5:30 P.M. n of 1P t'' g O e r k August 1", 2024 I51 and 3' Thursday's 5:30 P.M. TvqO Supervisor Cavaccini and Members of the Town Board Town of Wappinger Town Hall 20 Middlebush Road Wappingers, NY 12590 Re: Nicholas C. Maselli, Town Justice Monthly Report, July 2024 Dear Supervisor Cavaccizli and Members of the Town Board; The following is a report ofthe cases disposed of during the month of July 2024, 4 Penal Law matter resulting in $205.00 collected in fines and fees. 261 Vehicle andTraffic Law matters resulting in $26,533.00 collected in fines and fees. 11 Civil matters resulting in $99.00 collected in fees. 23 Termination of Suspension matters resulting in $2,100.00 collected in fees. 1 Executive Law matter resulting in $50.00 collected in fees. I have forwarded a check in the amount of $29,007.00 to the Town of Wappinger omptroller.-In additiozia I arra Wilding �25,fTS.00 in p�ndzng bail:f Respect lly gubmitt 64. za,�— �, Nicholas C. Maselli Town Justice cc: Joseph-Paoloni, Town Clerk TOWN OF WAPPINGER TOWN JUSTICE HEATHER L. KITCHEN August l', 2024 Supervisor Cavaccini and Members of the Town Board Town of Wappinger Town Hall 20 Middlebusb Road Wappingers, NY 12590 JUSTICE COURT 20 MIDDLEBUSH RD WAPPINGERS, NY 12590-0324 (845) 297-6070 FAX: (845) 297-0145 Re: Heather L. Kitchen, Town Justice Monthly Report, July 2024 Bear Supervisor Cavaccini and Members of the Town Board. The following is a report of the cases disposed of during the month of July 2024; 3 Penal Law matters resulting in $175.00 collected in fines and fees. 252 Vehicle and Traffic Law matters resulting in $27,215.00 collected in fines and fees. 8 Civil matters resulting in $51.00 collected in fees. 20 Termination of Suspension matters resulting in $1,820.00 collected in fees. I TAX Law matter resulting in $0.00 collected in fines. I Town Ordinance Law matter resulting in $0.00 collected in fines, TOWN JUSTICE NICHOLAS C. MASELLI of app�nger I have forwarded a check in the amount of $29,261.00 to the Town of Wappinger Comptroller. In addition, 1 am holding $27,693.00 in pending cc: Joseph Paoloni, Town Clerk Director of Strategic Planning & Municipal Coles Barbara Roberti - Ext. 128 Deputy Zoning Asd.tniaistrator ,Judith aubrize - Ext 129 PLANNING BOARD & ZONING BOARD OF APPEALS SECRETARY Sea agund — Ext 122 ZONINGEPS ENT 20 MIDDLE13USIl ROAD WAPP`TNGERS FALLS, NY 12590 (845) 297.1373 ExL 2 Fax (44.5) 297-0579 www, to,vnofwappi nglemy. gov SUPERVISOR Joseph D. Cavaccini TOWN POS William H. Beale Chris Phillips Angela Beffina Al Casella ve To: Joseph Paoloni, Town Clerk /& From: Barbara Roberti, Director of Strategic Planning and MunicipalCode Re: Schedule of Performance & Maintenance Bonds for the month o�r August 2024 August 14, 2024 1 PERFORMANCE BONDS SUBDIVISION (Sub.) SECURED SITE PLANS (SP) BY AMOUNT CALL EXPIRES STATUS Malonev Heiahts Subdivision Bond $222,120.00 11/19/23 11/19/24 -1st reduction (Abjad Nesheiwat) #7751.805 accepted by TB 5/26/2020 Myers Corners Landing Cash Bond $122,000.00 Myers Run Subdivision Perf Bond $278,900.00 (Michael Lund) Bond#UCSX333X3391 !Midges Subdivision Letter of Credit $104,464.80 No expiration date 10/6/24 11/6/2024 511125 6/30/25. MAINTENANCE BONDS Furbia Subdivision Letter of Credit $52,128.00 12/12/24 -accepted by TB 6/8/2020 -accepted by TB 4/22124 W l A Reduction accepted by the TB -accepted by TB 12/12/22 1 SITE PLAN RESTORATION BONDS Chelsea Farms Cash Deposit Hindu Samai Cash Deposit Hudson Valley Lighting; Cash Deposit Old Myers NY LLC Solar Farm Perf Bond $19,778.00 $7,500.00 $7,200.00 $30,000.00 Red Cedar Arborist, Inc. Cash Deposit $10,000.00 Accepted by TB on 2-28-22 tree felling. -Accepted by the TB on March 9, 2020 for tree felling. * * * * * * -Accepted by TB on March 8, 2021 Released upon Resolution Approval STI signed maps 3-26-24 -Accepted by TB on March 27, 2023. Tree felling. ****** -Accepted by TB August 23, 2021 SOLAR DECOMMISSIONING BOND Old Myers NY LLC Solar Farm Surety Bond $81,030800 Cc: Planning Board Town Board Town Attorney File Larry Paggi Michael Sheehan Jessica Servidio Accepted by the TB 3111124 2 RECEIVER OFTAXES Lee Amore Freno 20 MIDDLEBUSH ROAD NVAMNGERS FALLS, NY 12590 (845) 297-4158- Main (845) 297-43,42 - Direct (845) 297-1 478 .- Fax BEGINNING BANK BALANCE Deposits Electronic Deposits Interest Other Total Less Disbursements/Adjustments Checks Paid Returned Checks Misc. ENDING BANK BAL. Less Pending Checks FVk T910 W-106124 *-Y-11 W-11 0 14 0-0&y / oq - 09 TOWN OF WAPPINGER Office of the Receiver of Taxes AUGUST 2024 REALTY TAX REPORT TD $ 1,033,136.82 $ 318,046.63 $ 68,132.92 $ 3,320.00 $ 1,422,63637 $ 1,422,636-37 $ 1,422,636,37 SUPERVISOR JOSEPH D. CAVACCINI TOWN BOARD N,Villiam 11. Beale Angela Beffina Christopher Phillips Al Casella TOWN CI,ERI( Joseph 1. Paoloni HIGHWAY SUPERINTENDEN-r 11(fidael Sheehan Rec6\le sufl .,ngev c\e6( PCSB $ 3,498-65 $ 10.15 $ 3,508.80 $ (25,00) STOP PAYMENT $ 3,483.80 $ 3,483.80 Submi ed by: Lee'Anne Freno, Receiver of Taxes AUGUST 2024 REALTY TAX RECEIPTS A B C D L F G H i J 1 DATE AMOUNT BATCH TAX PENALTY MEMO NOTICE OVR/DUP INTEREST RETURNS 2 RECEIVED NO. FEE FEE PAYMENT CHECK FEE 3 8/2/2024 $ 44,172.98 168 $ 42,454.82 $ 1,698,16 $ 20.00 4 8/2/2024 $ 26,123.09 169 $ 25,045.31 $ 1,001,78 $ 76.00 5 8/6/2024 $ 17,409.77 170 $ 16,730,55 $ 669.22 $ 10,00 6 8/8/2024[ $ 6,916.82 171 $ 6,650.79 $ 266,03 7 8/13/2024 $ 15,512.00 172 $ 14,911,55 $ 596.45 $ 4.00 8 8/13/2024 $ 7,987,42 173 $ 7,674.43 $ 306.99 $ 6.00 9 8/16/2024 $ 11,634.67 174 $ 11,181.43 $ 447.24 $ 6.00 10 8/16/2024 $ 18,921.98 175 $ 18,165.36 $ 728,62 $ 28.00 11 8/20/2024 $ 3,108.04 176 $ 2,986.58 $ 119.46 $ 2,00 12 8/21/2024 $ 27,730.80 177 $ 26,654.63 $ 1,066.17 $ 10,00 13 8/23/2024 $ 13,547.13 178 $ 13,018.39 $ 520.74 $ 8.00 14 8/26/2024 $ 6,344.51 179 $ 6,096,65 $ 243.86 $ 4.00 15 8/26/2024 $ 6,401.56 180 $ 6,138.05 $ 245.51 16 8/26/2024 $ 5,484.94 181 $ 5,273.98 $ 210.96 m18 8/27/2024 $ 11,788.98 182 $ 11,335.56 $ 453.42 8/28/2024 $ 18,364.80 183 $ 17,648.84 $ 705.96 $ 10.00 19 8/29/2024 $ 10,642.83 184 $ 10,221.94 $ 408,89 $ 12.00 20 8/29/2024 $ 6,499,64 185 $ 6,247.73 $ 249.91 $ 2,00. 21 8/30/2024 $ 5.00 $ 5.00 22 8/30/2024 $ 5,440.17 186 $ 5,229.01 $ 209.16 $ 2.00 23 8/30/2024 $ 29,104.65 187 $ 27,981.36 $ 1,119,29 $ 4.00 24 8/30/2024 $ 81695.33 188 $ 8,358.97 $ 334.36 $ 2.00 25 8/30/2024 $ 14,133.07 189 $ 1.3,572.18. $ 544,89 $ 16,00 26 8/30/2024 $ 70,209.37 190 $ 67,491.71 $ 2,699.66 $ 18.00 27. _ 28TOTAL $ 386,179.55 ; $ 371,069.82 $ 14,846.73 $ 5.00 $ 258.00 29 8/31/2024 $ 3,320.00 $ 3,320.00 30 TOTAL $ 389,499,55 $ 371,069.82 $ 14,846,73 $ 5.00 $ 258.00 I $ 3,320.00 AUGUST 2024 REALTY TAX DISBURSEMENTS A B C D E F G H 1 2 DATE AMOUNT DCCF SUPERVISOR OVR/DUP CHECK NO 3 DISBURSED PAYMENT 4 5 $ -