FINANCE COMMITTEE Tuesday, March 10 th, :30 a.m. Members: Kim Park, Patti Marini, Steve Groat, Ken Miller, John Smith

Transcription

1 FINANCE COMMITTEE Tuesday, March 10 th, :30 a.m. Members: Kim Park, Patti Marini, Steve Groat, Ken Miller, John Smith 8:30 a.m. Approval of previous meeting minutes 8:30 a.m. Resolutions Referred to Committee 9:00 a.m. IT Director, Deb George TRANSMITTAL: Authorization to Create Desktop Installation Helper position IT03RES1 - Desktop Installation Helper.doc 9:10 a.m. Auditor, Patrick Schmitt REPORT: Audit03RPT1REV1.doc 9:20 a.m. Treasurer, Tom Warnick TRANSMITTAL: Restore Parcel # in the Town of Palmyra at 4775 Tellier Road to the Taxable Portion of the Tax Roll TRE03RES1REINSTATETOTAXABLE.doc DOC pdf 9:40 a.m. County Attorney, Dan Connors TRANSMITTAL: Authorization to Amend 2015 Budget Judgment & Claims (A1930) CA03RES01REV.doc 9:50 a.m. Real Property Tax, Karen Ambroz TRANSMITTALS: Tax Refund Error on Tax Roll RPT01RES1Refund.doc Approving Applications for Corrected Tax Rolls RPT01RES2CORR.doc Authorization to Share Defense Costs for Real Property Tax Assessment Review Proceedings (Article 7 Litigation) RPT01RES3CostShare.doc Authorization of Wayne County Board of Supervisors Petitioning Legislation Which Would Move the STAR Exemption from a Real Property Tax Exemption to a Personal Income Tax Credit RPT01RES4STaR_PIT.doc

2 Committee No. 1 Date: 3/10/2015 Committee Chair: Kim Park Department Head: Deborah George Transmittal Title: Authorization to Create Desktop Installation Helper position WHEREAS, installation of new PC s takes up a large amount of the computer technicians time; and WHEREAS, this process is straight forward but time consuming; and WHEREAS, money was budgeted to allow for seasonally help to minimize the impact of the department backlog; and WHEREAS, that the Director of Information Technology recommends creating a Desktop Installation Helper position at a rate of $10/hour; now, therefore be it RESOLVED, that the seasonal position of Desktop Installation Helper be created effective May 15, 2015; and be it further RESOLVED, that the County Treasurer is hereby authorized to amend the 2015 County budget as follows: A1680 Information Technology $2, from Non-Positions $5, from Personnel Clerk $3, to Desktop Installation Helper A1990 Contingent Fund Gen $3837 to Contractual Expenses Budgeted: yes no Proposed Cost: Reimbursed Amount County cost Human Resources Office Review & Approval: yes no by: Revised 1/2008

3 3/4/15 Finance Committee Meeting: Resolution: N/A Discussion Items: N/A Audits: -Department of Aging & Youth (Report Below) Date: 2/27/15 Scope: The County Auditor examined the Department of Aging & Youth for the period of 1/1/14-12/31/14. Objectives: The objective of this audit was to review the internal controls over Cash Receipts and Accounts Receivable/Revenue, to ensure compliance with policies and procedures. This audit addressed the following related questions: -Do proper controls over Cash Receipts exist? -Do proper controls over Accounts Receivable/Revenue exist? -Are policies and procedures followed? Report: Cash Receipts: The Department of Aging and Youth collects cash at 3 congregate meal sites (Clyde, Palmyra, and Wolcott). We reviewed the process and controls for each site and found that with the limited number of people available. At each site the Site Manager and a Participant count and verify the money collected, then fill out a slip that states the amount being deposited and both sign off on it. At the Palmyra and Wolcott sites money is deposited daily into a local bank (Community Bank and Lyons National Bank). Money collected at the Clyde site is transported back to the Aging and Youth Office once a week to be deposited. We were told this was done due to the Key Bank charging fees on the bank account they had previously with Key to facilitate daily deposits. The Department also received donations to help fund programs at its office. The Account Clerk or Senior Clerk Typist opens the mails and logs the donations on a log sheet. The money is then deposited. Recommendations 1) The participant who helps the site manager count the money each day should change when this is practical. Having the same two people count money every time increases the chance of collusion. 2) Aging and Youth should consider using the Lyons National Bank Branch in Clyde for making daily deposits, instead of transporting it back to the Office. Accounts Receivable/Revenue: The Department of Aging and Youth received funding from various grants administered by New York State and other Non- Profits. We reviewed a sample of invoices and found documentation supporting all amounts requests for reimbursement form the grants. All reimbursement request are reviewed and signed by the Director prior to submission. Aging and Youth also tracks the amount actually received compared to the amount request via a paper log, and follows up with the proper agency as to why they were not reimbursed the full amount of the request. The Departments systems appears to be sufficient to catch an errors that might occur. Management Response: Management agreed to work on implementing the recommendations via an on 3/4/15 Patrick Schmitt County Auditor 2/27/115

4 Committee No. 1 Date: 3/10/2015 Committee Chair: Kim Park Department Head: Thomas Warnick Transmittal Title: RESTORE PARCEL # IN THE TOWN OF PALMYRA AT 4775 TELLIER ROAD TO THE TAXABLE PORTION OF THE TAX ROLL WHEREAS; Resolution cancelled the taxes and put parcel # in the Town of Palmyra at 4775 Tellier Road in the exempt portion of the tax roll and WHEREAS, there was a barrier to tax enforcement and WHEREAS, the Town of Palmyra will remove this barrier; now therefore, be it RESOLVED, that the Board of Supervisors determines that this parcel be restored to the taxable section of the assessment roll, and the County Treasurer shall file a certificate of restoration with the assessor and the County Director of Real Property Tax. Budgeted: yes _x_ no Proposed Cost: Reimbursed Amount County cost Human Resources Office Review & Approval: yes no by: Revised 1/2008

5 Committee No: 1 Date: 03/10/15 Committee Chair: Kim Park Department Head: Daniel C. Connors, Esq. Transmittal Title: AUTHORIZATION TO AMEND 2015 BUDGET JUDGMENT & CLAIMS (A1930) Brief Explanation: WHEREAS, pursuant to Wayne County Board of Supervisors resolution #587-14, duly enacted September 16, 2014, New York State Association of Counties (NYSAC) and other New York State Counties agreed to share in litigation costs for a case pending in Bankruptcy Court; and WHEREAS, NYSAC and other Counties offered to support Wayne County in this pending litigation; and WHEREAS, the 2015 Wayne County Budget does not reflect the additional revenue and appropriations; and WHEREAS, the County Attorney is desirous of amending the 2015 Wayne County Budget to reflect the increased revenue and appropriations amounts; now, therefore, be it RESOLVED, that the County Treasurer is hereby authorized to amend the 2015 County Budget as follows: A1930 Judgments & Claims (revenues) $16, to Miscellaneous Revenues (appropriations) $16, to Contractual Expenses Budgeted: yes no Proposed Cost: Reimbursed Amount $16, County cost Personnel Office Review & Approval: yes no by:

6 Committee No. 1 Date: March 10, 2015 Committee Chair: Kim Park Department Head: Karen Ambroz Transmittal Title: TAX REFUND ERROR ON TAX ROLL WHEREAS, applications for refund of real property tax claimed to be attributable to an error on the tax roll has duly been filed with the Director of Real Property Tax Services ( Director ) for the properties listed below, pursuant to the provisions of Article Five, Title 3 of the Real Property Tax Law; and WHEREAS, the Director investigated the circumstances of the claimed errors and has submitted a report recommending the applications be approved; now, therefore, be it RESOLVED, pursuant to Article 5, Title 3 of the Real Property Tax Law, that the following applications are hereby approved and the County Treasurer is hereby authorized and directed to pay the refunds: TOWN OF HURON Account No Assessed to: Green, Ronald & Lydia Total Tax Difference $ Total County Tax Difference: $ 0 Corrected Total Tax: $1, TOWN OF SODUS Account No Assessed to: Haensch, Richard K & Laurie J Doyle Total Tax Difference $ Total County Tax Difference: $ Corrected Total Tax: $ And be it further, RESOLVED, that the County Treasurer is hereby authorized and directed to charge back the Refunds in the manner prescribed by Section 556 of the Real Property Tax Law. Budgeted Yes No Proposed Cost Reimbursable Amount County Cost Departmental Transfer $ from Account No. to Account No. Personnel Office Review & Approval (circle one) N/A YES NO By: Standing Committee: Ayes Nays Date: Signature Signature/Date Rec'd: Clerk, Board of Supervisors

7 Committee No. 1 Date: March 10, 2015 Committee Chair: Kim Park Department Head: Karen Ambroz Transmittal Title: APPROVING APPLICATIONS FOR CORRECTED TAX ROLLS WHEREAS, applications for correction of tax rolls in relation to parcels of property identified below have been filed with the Director of Real Property Tax Services ( Director ); and WHEREAS, the Director investigated the circumstances of the claimed errors on the tax rolls and recommends that the applications be approved; now, therefore, be it RESOLVED, pursuant to Article 5, Title 3 of the Real Property Tax Law, the applications are approved and the officers having jurisdiction of the tax rolls are hereby authorized to make the following corrections: TOWN OF ARCADIA Account No Assessed To: Nexhmije, Emerllahu Total Tax Difference $1, Total County Tax Difference: $ Corrected Total Tax: $ TOWN OF SODUS Account No Assessed To: Peters, Timothy P & Christine P Total Tax Difference: $ Total County Tax Difference: $ Corrected Total Tax: $2, Account No Assessed To: Ellsworth, Terry L & Donna L Total Tax Difference: $ Total County Difference: $ 8.16 Corrected Total Tax: $ And be it further, RESOLVED, that the County Treasurer is hereby authorized and directed to charge back the Refunds in the manner prescribed by Section 556 of the Real Property Tax Law. Budgeted Yes No Proposed Cost Reimbursable Amount County Cost Departmental Transfer $ from Account No. to Account No. Personnel Office Review & Approval (circle one) N/A YES NO By: Standing Committee: Ayes Nays Date: Signature Signature/Date Rec'd: Clerk, Board of Supervisors

8 Committee No. 1 Date March 10, 2015 Committee Chair: Kim Park Department Head: Karen Ambroz Transmittal Title: AUTHORIZATION TO SHARE DEFENSE COSTS FOR REAL PROPERTY TAX ASSESSMENT REVIEW PROCEEDINGS (ARTICLE 7 LITIGATION) WHEREAS, proceedings to review real property tax assessments are annually commenced against assessing units, namely the Towns of Wayne County; and WHEREAS, County taxes are based upon assessments established by the assessing units; and WHEREAS, the County tax levy is, therefore, affected by any court ordered or stipulated reduction in assessed valuation; and WHEREAS, this Board approved Resolution No , amended by Resolution No , which was amended by Resolution No and subsequently Resolution No which defined standards and procedures for County participation in litigation involving challenges to real property assessments; and WHEREAS, a request from the Town of Sodus has been received by the Real Property Tax Services Director and reviewed and recommended by the Director and the County Attorney; and WHEREAS, the written request from the Town of Sodus does include statement of fact that the Town of Sodus, Village of Sodus and the Sodus Central School District have all resolved for their respective Board approval to share in the defense costs for Real Property Tax Assessment review Article 7 proceedings, RESOLVED, that the County of Wayne will participate in providing financial assistance for litigation challenges of real property tax assessments per the provisions of Resolution No for the following Town and their respective petition: TOWN Property Owner Parcel ID# Index #(s) Sodus-V Sodus Benton Place Estates, LP CV Sodus Lehigh Hanson Sodus Budgeted: yes no Proposed Cost: Reimbursed Amount County cost Human Resources Office Review & Approval: yes no by:

9 Committee No. 1 Date March 10, 2015 Committee Chair: Kim Park Department Head: Karen Ambroz Transmittal Title: AUTHORIZATION OF THE WAYNE COUNTY BOARD OF SUPERVISORS PETITIONING GOVERNOR CUOMO AND THE STATE LEGISLATURE TO DELAY PROPOSED LEGISLATION WHICH WOULD MOVE THE STAR EXEMPTION FROM A REAL PROPERTY TAX EXEMPTION TO A PERSONAL INCOME TAX CREDIT WHEREAS, included in the 2015/16 New York State Budget is a proposal to convert the STAR real property tax exemption to a Personal Income Tax (PIT) credit; and WHEREAS, this transition is supported by both the New York State Assessors Association and the New York State Association of County Directors of Real Property Tax Services as New York State is better equipped to ensure the accuracy of this exemption; and WHEREAS, this transition to a PIT credit would start with any STAR exemption that was granted for property owners that were not eligible as of March 3, 2014; and WHEREAS, this transition would result in much confusion to the local property owner who has been under the assumption that they would be eligible for the exemption since they timely applied with their local Assessor; and WHEREAS, when additional confusion is added to an already complicated property tax system taxpayers become more frustrated with the whole tax system; and WHEREAS, this transition will require the Assessor s offices in Wayne County to send out approximately 300 denial letters for this exemption which will increase the amount of phone calls, letters, and foot traffic to explain why the denial has to occur when an approval was already sent out; and WHEREAS, this transition will result in either a shortage in their escrow account which would then have to be made up in double for the next escrow payment year or their anticipated tax bill will be approximately $630 more with Basic STAR and $1,348 more with Enhanced STAR than they budgeted on their own; and WHEREAS, this additional tax amount might disqualify potential buyers of real property as it will put them over the 43% Debt to Income ratio established in the provisions of Federal Law (DODD-FRANK) that became effective January 2014; now therefore BE IT RESOLVED, that the Wayne County Board of Supervisors on recommendation of the Finance Committee petitions New York State to delay this transition to any STAR exemption that was granted after the 2015 Assessment Roll to more adequately inform the public of this important change in their taxes; and be it FURTHER RESOLVED, that the Clerk of this Board shall forward copies of this resolution to Governor Andrew M Cuomo, New York State Senator Michael Nozzolio, New York State Assemblyman Robert Oaks, New York State Association of Counties and all others deemed necessary and proper. Budgeted: yes no Proposed Cost: Reimbursed Amount County cost Human Resources Office Review & Approval: yes no by: