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Town of Mamakating Budget 2016-ADOPTED
TownofMamakatingAdoptedAnnualBudgetfor2016 TownofMamakating,NY ADOPTEDBudget ForJanuary1,2016 ThroughDecember31,2016 CERTIFICATIONOFTHETOWNCLERK I,JeanM.Dougherty,TownClerk,certifythatthefollowingisatrueandcorrectcopyofthe2016budgetoftheTownof MamakatingasadoptedbytheTownBoardonNovember17h,2015 Page1of43 TownofMamakatingAdoptedAnnualBudgetfor2016 TABLEOFCONTENTS 1.GENERALFUNDANDHIGHWAYFUND......................................................................................4 2.SPECIALDISTRICTS.............................................................................................................................4 3.DISTRICTPASS-THROUGHACCOUNTS.......................................................................................4 4.WHEREDOESTHEMONEYCOMEFROM?.................................................................................5 5.WHEREDOESTHEMONEYGO?.....................................................................................................6 6.ACCOUNTCODES................................................................................................................................13 7.TOWNTAXES.......................................................................................................................................15 8.GENERALFUNDTOWN-WIDEFEESCOLLECTED...............................................................17 9.GENERALFUNDTOWNOUTSIDE-OF-VILLAGEFEESCOLLECTED.............................20 10.BUDGETSUMMARY........................................................................................................................21 11.TAXCAPCALCULATION:..............................................................................................................22 12.TOWN-WIDEREVENUES..............................................................................................................23 13.TOWN-WIDEAPPROPRIATIONS..............................................................................................24 14.TOWNOUTSIDE-OF-VILLAGEREVENUES...........................................................................32 15.TOWNOUTSIDE-OF-VILLAGEAPPROPRIATIONS............................................................33 16.HIGHWAYTOWN-WIDEREVENUES.......................................................................................36 Page2of43 TownofMamakatingAdoptedAnnualBudgetfor2016 17.HIGHWAYTOWN-WIDEAPPROPRIATIONS........................................................................37 18.HIGHWAYOUTSIDE-OF-VILLAGEREVENUE......................................................................38 19.HIGHWAYOUTSIDE-OF-VILLAGEAPPROPRIATIONS....................................................38 20.SPECIALDISTRICTSAPPROPRIATIONS................................................................................39 21.SCHEDULEOFSALARIESOFELECTEDOFFICIALS–2016...........................................40 22.ASSESSOREXEMPTIONIMPACTREPORT............................................................................41 Page3of43 TownofMamakatingAdoptedAnnualBudgetfor2016 1.GeneralFundandHighwayFund ThetownbudgetconsistsofaGeneralFundandHighwayFund.Eachofthosefundsistaxedseparatelyandappearsonyourtaxbill astwoseparatelines. Additionallyeachofthosefundsmusteachbesplitinto: • Town-wide(whichincludesthevillageofWurtsboroandthevillageofBloomingburg)and • TownOutsideofVillage(TOV),whichisanymoniescollectedandspentwhichdoesnotincludethevillages.Those TOVfundsareforservicesthevillagesalreadyprovidefortheirresidentslikeVitalStatisticsrecord-keeping(birthand deathrecords). 2.SpecialDistricts Therearealsospecialdistricts,whichintheTownofMamakatingconsistofthefollowing: • WurtsboroHillsRefuse&GarbageDistrict • SummitvilleLightingDistrict • PhillipsportLightingDistrict • WestbrookvilleFireCompanyFireProtectionDistrict Thesedistrictsaretaxedforthepeoplethatlivewithinthem,buttheTownBoardmanagesthefunds,andspendsthemoneyfor thesedistricts.WestbrookvilleFireCompanyisunderacontractwiththetowntomanagetheirown 3.Districtpass-throughaccounts Pass-throughaccountsappearonthetownbudgetforthosemoniescollectedseparatelyintaxesbutpassedthroughtothefinancial bodiesthathandletheexpensesforthataccount.ExamplesincludeFireDistrictsandtheLibraryDistrict.Eachdistrictconsistsof geographicalboundariesandonlythepeoplewholivewithinthosedistrictspaytaxesintothoseaccounts.TheTowncollectsthe taxesforpropertiesinthosedistrictsthatarewithinthetownandthenprovideseachdistrictboardthemoneyinonelumpsumat thebeginningoftheyear. Page4of43 TownofMamakatingAdoptedAnnualBudgetfor2016 4.Wheredoesthemoneycomefrom? AllmoneythattheTowntakesiniscalledRevenue.Themajorityofthetown’srevenuecomesfrompropertytaxes,butadditionally thereareothermoniescollectedbythetowntofundtheTown’sexpenses.ThischartshowswheretheTown’srevenuecomesfrom, excludingthepass-throughdistrictfunds. Planning, Buildingand ZoningFees 25,205 Highway Servicesfor OtherGovt 195,000 Interest35000 StateAid 225,000 Misc.Fees 996,471 TownTaxes 1,422,106 SpecialDistricts 244,805 HighwayTaxes 2,595,774 Source:2015AdoptedBudget Page5of43 TownofMamakatingAdoptedAnnualBudgetfor2016 5.Wheredoesthemoneygo? TheTownmustadoptabalancedbudgetsothatfundsprojectedtobespentdonotexceedtheamountsofmoniescollected.Of courseabudgetisonlyaprediction.Weestimatewhatfeeswewillcollectandweestimatewhatwewillneedtospend.Theonly amountswecanrelyonarethetaxesbecausetheyareraisedbasedonassessedpropertyvaluesandguaranteedbythecounty. RememberthatTownGeneralFundandHighwayFundarecollectedseparatelyandmustbekeptseparateandspentseparately withsomeexceptionsprovidedbylaw. TheTownGeneralFundcanbeconsideredthemoneythatrunsthetownhallandtheservicesthatthetownhallprovides.The GeneralFundisusedforeverythingtheTownneedstospendmoneyonwhichisnotcoveredbytheHighwayFund.Therearetown employeesandelectedofficialswhoarepaidasemployees,aswellascontractedprofessionalssuchastheengineer,attorney,and accountant.Therearealsoequipmentandotherexpenses,whicharecalled“contractual”evenwhenaformalcontractdoesnot exist.Forexamplethephonebillsareconsidered“contractual”. Page6of43 TownofMamakatingAdoptedAnnualBudgetfor2016 ThisisthechartofthepredictedTown-wideexpensesfor2016: Transportation, 131,582 TownBoard, 46,968 Justice,201,604 Supervisor& Clerks,185,089 Accountant, 18,000 Employee Benebits,579,717 TaxCollection, 41,013 Assessors, 108,989 TownClerk, 97,269 Attorney, 175,100 Engineer,12,000 PublicWorks, 53,229 Culture&Rec, 354,366 PublicSafety, 101,953 Misc,183,100 Buildingsand Grounds, 286,738 Page7of43 TownofMamakatingAdoptedAnnualBudgetfor2016 ThisisthechartofthepredictedTownOutside-of-villageexpensesfor2016: Employee Benebits, 100,545 Safety Inspection, 131,756 TownClean up,10,000 Planning, 117,807 Boardof Health,1,650 Vital Statistics, 6,216 Zoning, 17,337 Duringtheyear,someamountscollectedandspentmaydifferfromwhatisbudgetedsinceplanningandzoningrevenuesand expensesarebasedontheapplicants’projects,whichvaryfromyeartoyear.Likewisethebuildingdepartmentamountsalsovary basedonapplicationsandviolations,whicharenothighlypredictable. Page8of43 TownofMamakatingAdoptedAnnualBudgetfor2016 TheTownHighwayFundsarethemoniesthatruntheHighwayDepartment,includingtheemployees,costofmaintainingand replacingtheequipment,andthemaintenanceoftheroadsofMamakating.Muchofthecontractualamountisformaterialsused forroadmaintenance,includingpavingmaterialsandsaltandsandusedinthewinter. HereisachartofthepredictedHighwayTown-widefundexpensesfor2016: Page9of43 TownofMamakatingAdoptedAnnualBudgetfor2016 Employee Benebits, 193,527 Debt-Principal, 25,892 MachineryPersonal, 159,494 MachineryContractual, 355,000 SnowContractual, 390,000 BrushRemoval, 1,000 Snow-Personal, 482,777 Page10of43 TownofMamakatingAdoptedAnnualBudgetfor2016 HereischartofthepredictedHighwayOutside-of-Villagefundexpensesfor2016: Employee Benebits, 456,237 Permanent Improvements -Capital HiwayMaint.- Outlay, Insurance, 200,000 70,000 Page11of43 HiwayMaint.- Personal, 316,788 HiwayMaint.- Contractual, 470,000 TownofMamakatingAdoptedAnnualBudgetfor2016 TheMamakatingHighwayDepartmentmaintainsthetownroadsyear-roundandcontractswithSullivanCountytomaintainthe Countryroadsduringthewinterforiceandsnowremoval.TheTownhas266.94lanemilesofroadsaccordingtotheNYState DepartmentofTransportation.1 TheCHIPSProgramistheNewYorkStateConsolidatedLocalStreetandHighwayImprovementProgram.Annually,aftertheState Budgethasbeenenacted,NYSDOTcalculateseachmunicipality'sfinalCHIPSCapitalapportionmentfortheStatefiscalyear(April1- March31).ThemunicipalityisthennotifiedoftheamountavailableviatheletterforthescheduledJunepaymentandapostingto theCapitalApportionmentBalanceslinkontheCHIPSWebsite. 1 https://www.dot.ny.gov/programs/chips/chips-repository/Formula_Data_Inputs_for_SFY_15-16.pdf Page12of43 TownofMamakatingAdoptedAnnualBudgetfor2016 6.AccountCodes NewYorkState(OfficeoftheStateComptroller)hassetupastandardaccountcodingsystemthatallmunicipalitiesaretofollow. Thecodingsystemfollowsthefollowingpattern: “A9999.99” Where: ! “A”categorizestheaccountintooneofthefollowing: A: General–Townwide B: General–OutsideofVillage DA:Highway–Townwide DB:Highway–OutsideofVillage S: SpecialDistricts SR:RefuseCollectionDistrict SL:LightingDistrict SF:FireProtectionDistrict Otherfundcategoriesexist,howevertheTownofMamakatingdoesnothaveaneedforallofthem,suchasWaterand Sewerdistrictdesignations. ! “9999”categorizestheaccountnumbersuchas: 1010.10 LegislativeBoard,PersonalServices 1110.10 MunicipalCourt,PersonalServices 1010.20 LegislativeBoard,Equipment&CapitalOutlay 1110.20 MunicipalCourt,Equipment&CapitalOutlay 1010.40 LegislativeBoard,ContractualExpenses 1110.40 MunicipalCourt,ContractualExpenses Page13of43 TownofMamakatingAdoptedAnnualBudgetfor2016 ThereareRevenueaccountsandExpenseaccounts.Revenueaccountcodesare4digits,andExpenseaccountcodesare6digits. Revenuecodesarearrangedbyrevenuesource,forexampletherangeof1000-2999isusedforlocalsources. Expenseaccountcodesarearrangedbyfunctionalunitforthefirst4digits,andthelast2digitidentifiestheobjectofthe expenditure. ThetableofallaccountcodesisavailablefromtheNYSComptrollersOfficewebsite2.FortheGeneralFundTown-wide(“A” accounts)alone,thereare225Revenuecodesand761Expensecodesavailableforuse.Thetownuses32revenueaccountcodes and146expenseaccountcodes. 2 http://wwe1.osc.state.ny.us/acctlookup/accountlookup.cfm Page14of43 TownofMamakatingAdoptedAnnualBudgetfor2016 7.Towntaxes MosttaxpayerswouldbesurprisedtolearnthatthetaxestheypaytotheTownofMamakatingisaverysmallpercentageofthe totaltaxesyoupayasapropertyowner.About60%ofthetaxesapropertyownerpaysaretheSchoolDistricttaxes,althoughthat willvaryslightlyfromschooldistricttoschooldistrict.Theremainingamount(about40%)isforCountyandTowncombinedwith anypass-throughdistrictssuchasFireandLibrary. TheSchoolDistricttaxbillisdueinSeptemberandtheCounty/TowntaxbillisdueinJanuary.TheTownTaxCollectorcollectsthe County/TowntaxesdueinJanuary,butonlyabout1%ofyourtotalannualtaxbillisfortheTownGeneralFundandabout2%of yourtotalannualtaxbillisfortheTownHighwayFund. Forexample,apropertyoutsidethevillagesofWurtsboroandBloomingburg,assessedat$200,000maypayaTownGeneralFund taxofapproximately$30andaTownHighwaytaxofapproximately$60.Individualtaxeswillbeslightlydifferentforeachproperty becauseofexemptionsandothervariables. Page15of43 TownofMamakatingAdoptedAnnualBudgetfor2016 SampleTown-Outside-VillageTaxpercentages DelinquentpropertytaxesduetotheTownarecoveredbytheCounty,whichiswhywhenpropertytaxesareunpaideventuallythe Countyattemptstorecoverthatmoneythroughataxsale.Meanwhile,theTownismadewholeeveryyearbytheCounty,sothat anyunpaidtaxesarenotaliabilityfortheTown. Page16of43 TownofMamakatingAdoptedAnnualBudgetfor2016 8.GeneralFundTown-wideFeescollected 8.1PaymentsinLieuofTaxes(A1081) ThesearepaymentsmadetotheTownbycommercialpropertyowners,whohavenegotiatedeitherwiththetownorwiththe SullivanCountyIDAtomakepaymentsusuallyonaprogressivescalethatwouldbelessthanthetaxesontheirfullyassessed property.Thisisusuallydonetoencouragecommercialpropertyownerstoprovideeconomicgrowthtothecommunity,which shouldoffsetthelossintaxes.TheserecordsaremaintainedbytheTownAssessor. 8.2InterestandPenalties(A1090) InterestandPenaltiesonanyrevenuetheTowncollects,e.g.PropertyTaxespaidlate. 8.3FranchiseFees(A1170) TimeWarnerCableistheonlyfranchisewecurrentlycollectmoneyfrom. 8.4ClerkFees(A1255) TheTownClerkcollectsfeesformarriagelicenses,catspay/neuterprogram,andcopiesofofficialrecordssuchasdeathand marriagecertificates. 8.5DogPoundFees(A1550) WhenevertheTownDogControlOfficerhastotakeadogtoashelter,theshelterthathousesthedogchargestheTownforthat service.Theownerofthedogisresponsibleforthesefeesandtheyarecollectedintothisfund. 8.6ParkFees(A2001) FeescollectedbyindividualsandorganizationsforrentingtheuseofourParkfacilities. 8.7PoolRevenue(A2002) Separatefeescollectedforuseofthepool. 8.8BallFieldSignRevenue(A2003) Feescollectedforadvertisingontheparkballfieldfenceorelsewhereontheballfield. Page17of43 TownofMamakatingAdoptedAnnualBudgetfor2016 8.9RecreationConcessions(A2012) Moniescollectedattheconcessionstandduringthesummer. 8.10BasketballRevenue(A2013) Feescollectedforparticipationinthebasketballprogram. 8.11PoolFees(A2025) Feescollectedfromindividualsandfamiliesfortheuseofthepool. 8.12CampFees(A2089) Feescollectedforparticipationinthesummercampprogram. 8.13InterestEarnings(A2401) Interestcollectedonourbankaccounts. 8.14RentalofRealProperty–CellularTower(A2410) Rentalfeescollectedforthepropertyuponwhichthecelltowerison. 8.15Rental,Other–73SullivanStreet(A2440) Rentalfeescollectedfortherentalof73SullivanStreettotheWurtsboroArtsAlliance 8.16BusinessandOccupationLicenses(A2501) Licensesfeesarecollectedforcertainbusinessesandoccupations.Currentlywecollectpeddlerlicensefeesandtrailerparklicense fees. 8.17DogLicenses(A2544) Aseparateaccountfordoglicensefeescollected. 8.18FinesandBail(A2610) FinesandbailmoniescollectedbytheTownCourt.SomeofthismoneyisthenpaidouttoNewYorkState. Page18of43 TownofMamakatingAdoptedAnnualBudgetfor2016 8.19StateAidPerCapita(A3001) Thetowncollectsayearlystateaidamountbasedonthenumberofresidents.NewYorkStatedeterminesthisamount. 8.20MortgageTax(A3005) Thetowncollectsataxwheneverapropertyownerfilesamortgagewiththecountyforapropertywithinthetown. 8.21YouthProgramAid(A3820) Youthprogramsanddonationstoyouthprograms Page19of43 TownofMamakatingAdoptedAnnualBudgetfor2016 9.GeneralFundTownOutside-of-VillageFeescollected 9.1ZoningFees ThesearefeescollectedfromapplicantstoappearbeforetheZoningBoardofAppeals. 9.2ProfessionalPlanner ThesearefeescollectedfromapplicantstothePlanningorZoningBoardwhereaProfessionalPlannerneedstobeconsulted. 9.3PlanningFees ThesearefeescollectedfromapplicantstoappearbeforethePlanningBoard. 9.4BuildingFees Thesearefeescollectedfrombuildingdepartmentapplications. 9.5ParklandFees Thesearefeescollectedfrommulti-lotsubdivisionstowardsparklands. 9.6PlanningAttorneyFees ThesearefeespaidbyPlanningBoardapplicantstopayforattorneyservicesofthePlanningBoard. 9.7EngineeringFees ThesearefeespaidbyPlanningBoardapplicantstopayforengineerservicesofthePlanningBoard. 9.8GeneralServicesOtherGovernments Anyservicesthetownperformsforanyothergovernment,includingthetwovillagesandtheCounty. Page20of43 TownofMamakatingAdoptedAnnualBudgetfor2016 10.BudgetSummary Appropriations 2016 MainFunds A:GeneralTown-wide B:GeneralTown-Outside-Village DA:HighwayTown-wide DB:HighwayTown-Outside-Village Total SpecialDistricts SR:WurtsboroHillsRefuse SL:SummitvilleLighting SL:PhillipsportLighting SF:WestbrookvilleFireCo.FPD Total TownTotal Pass-ThruDistricts MamakatingLibraryDistrict HowellsFireDistrict BloomingburgFireDistrict WurtsboroFireDistrict SummitvilleFireDistrict MountaindaleFireDistrict Pass-ThruTotal Page21of43 Less Estimated Revenues 2016 Less Amounttobe Unexpended Raisedby Balance Taxes2016 2,604,217 385,311 1,607,690 1,513,025 6,110,243 992,900 223,000 196,000 200,000 1,611,900 71,000 8,000 6,000 164,398 249,398 6,359,641 1,611,900 250,000 63,983 648,126 545,496 238,985 9,384 1,755,974 165,000 - 125,892 100,000 390,892 1,446,317 162,311 1,285,798 1,213,025 4,107,451 390,892 4,356,849 Amount Raisedby Taxes2015 Amount Increase (Decrease) 1,268,310 153,796 1,348,867 1,246,907 4,017,880 71,000 7,130 5,500 161,175 244,805 178,007 8,515 (63,069) (33,882) 89,571 - 870 500 3,223 4,593 250,000 63,983 648,126 545,496 238,985 9,384 4,262,685 250,000 64,389 643,626 534,800 237,323 8,963 94,164 - (406) 4,500 10,696 1,662 421 1,755,974 1,739,101 16,873 71,000 8,000 6,000 164,398 249,398 TownofMamakatingAdoptedAnnualBudgetfor2016 11.TaxCapCalculation: ThetaxcapiscalculatedaccordingtoaformulapublishedbytheNYStateOfficeofStateComptrollerasfollows: Reference Description A TaxLevyFYE2015 B TaxCapReservePlusInterestFYE2014usedtoreduce2015Levy C TaxCapReserveAmount(includinginterestearned)FYE2015 D TaxBaseGrowthFactor(publishedbyOSC) E PILOTsreceivableFYE2015 F TaxExclusionAmountClaimedinFYE2015 G AllowableLevyGrowthFactor(publishedbyOSC) H PILOTSreceivableFYE2016 J AvailableCarryoverfromFYE2015 T TotalAllowableTaxLevy2016 Amount 4,262,685 - - 1.0066 110,000 - 1.0073 100,000 35,432 4,368,377 TheTaxCapCalculationisusedtoderivetheallowabletaxlevyfor2016aboveasfollows: T=((((A–B+C)*D)+E–F)*G)–H+J ProposedTaxLevy2016 Amount(Under)/OverAllowableTaxLevy2016 Page22of43 4,356,849 (11,528) TownofMamakatingAdoptedAnnualBudgetfor2016 12.Town-wideRevenues Account Code A1081 A1090 A1170 A1255 A1550 A2001 A2002 A2003 A2012 A2013 A2025 A2089 A2401 A2410 A2440 A2501 A2544 A2610 A3001 A3005 A3820 Account PaymentsinLieuofTaxes Interest&Penalties FranchiseFees ClerksFees DogPoundFees ParkFees PoolRevenue BallFieldSignRevenue RecreationConcessions BasketballRevenue PoolFees CampFees InterestEarnings RentalofRealProperty(CellTower) Rental,Other(73SullivanSt) Buss&OCCLicenses DogLicenses Fines&Bail StateAid-PerCapita MortgageTax YouthProgramAid TotalRevenues Page23of43 Final Adopted 2015 187,000 31,000 61,000 8,000 1,500 25,000 5,870 1,000 4,000 3,000 2,000 115,000 3,000 45,000 601 6,000 4,000 375,000 25,000 150,000 2,500 Final Adopted 2016 100,000 35,000 70,000 10,000 2,000 25,000 7,000 1,500 6,500 3,000 2,000 115,000 2,800 55,000 600 6,000 4,000 400,000 25,000 120,000 2,500 1,055,471 992,900 Increase (Decrease) (87,000) 4,000 9,000 2,000 500 - 1,130 500 2,500 - - - (200) 10,000 (1) - - 25,000 - (30,000) - (62,571) TownofMamakatingAdoptedAnnualBudgetfor2016 13.Town-wideAppropriations Final Adopted 2015 Account Code Account GENERALGOVERNMENTANDSUPPORT TOWNBOARD PersonalServices ContractualExpenditures Insurance A1010.10 A1010.40 A1010.41 A1110.10 JUSTICES PersonalServices–JudgeDolan PersonalServices–JudgeWelsh PersonalServices–Clerks-DolanFT PersonalServices–Clerks-DolanPT PersonalServices–Clerks-WelshFT PersonalServices–Clerks-WelshPT PersonalServices–Bailiffs–Welsh PersonalServices–Bailiffs–Dolan ContractualExpenditures–Dolan ContractualExpenditures–Welsh A1110.10A A1110.11 A1110.11A A1110.11B A1110.11C A1110.13 A1110.14 A1110.40 A1110.40A TOTAL SUPERVISOR PersonalServices–Supervisor PersonalServices-DeputySupervisor PersonalServices-AcctClerk PersonalServices–Bookkeeper PersonalServices-AcctClerk PersonalServices-BudgetOfficer ContractualExpenditures ContractualExpenditures-Paychex A1220.10 A1220.10A A1220.11 A1220.13 A1220.12 A1220.14 A1220.40 A1220.42 TOTAL Page24of43 Increase (Decrease) TOTAL Final Adopted 2016 41,600 2,300 13,025 56,925 44,668 2,300 - 46,968 3,068 - (13,025) (9,957) 27,705 29,705 35,671 15,860 35,671 15,860 9,866 9,866 8,000 8,000 28,536 30,536 36,696 16,336 36,696 16,336 12,234 12,234 6,000 6,000 831 831 1,025 476 1,025 476 2,368 2,368 (2,000) (2,000) 196,204 201,604 5,400 28,394 5,200 34,171 14,851 35,501 - 13,000 13,000 144,117 29,246 5,200 38,459 15,297 36,551 34,336 12,000 14,000 185,089 852 - 4,288 446 1,050 34,336 (1,000) 1,000 40,972 TownofMamakatingAdoptedAnnualBudgetfor2016 Final Adopted 2015 Account Code Account INDEPENDENTACCOUNTANT ContractualExpenditures A1320.40 18,000 18,000 6,000 6,000 14,468 6,419 9,095 200 7,000 37,182 14,902 6,611 12,000 - 7,500 41,013 434 192 2,905 (200) 500 3,831 64,226 34,671 500 6,700 106,097 66,093 35,696 500 6,700 108,989 1,867 1,025 - - 2,892 A1410.10 44,944 46,292 1,348 A1410.11 A1410.16 A1410.40 A1410.12 A1410.41 34,671 6,098 10,000 500 500 35,696 6,281 8,000 500 500 1,025 183 (2,000) - - 96,713 97,269 556 A1330.10 A1330.11 A1330.12 A1330.20 A1330.40 TOTAL A1355.10 ASSESSOR PersonalServices–Assessor PersonalServices-Asst.Assessor EquipmentContractualExpenditures ContractualExpenditures A1355.14 A1355.20 A1355.40 TOTAL TOWNCLERK PersonalServices–Clerk PersonalServices-DeputyClerk RecordsManagementOfficer ContractualExpenditures RecordsMgt.–PersonalServices RecordsMgt.-ContractualExpenditures TOTAL Page25of43 Increase (Decrease) 12,000 12,000 TOTAL TAXCOLLECTION PersonalServices-TaxCollector PersonalServices-DeputyCollector PersonalServices–Clerks EquipmentContractualExpenditures ContractualExpenditures Final Adopted 2016 TownofMamakatingAdoptedAnnualBudgetfor2016 Account ATTORNEY ContractualExpenditures ContractualExpenditures TaxCerts-ContractualExpenditures Attorney-Prosecutor–Dolan Attorney-Prosecutor-Welsh A1420.40 A1420.41 A1420.42 A1420.43 A1420.43A TOTAL A1440.40 ENGINEER ContractualExpenditures TOTAL ELECTIONS ContractualExpenditures A1450.40 TOTAL A1470.10 BOARDOFETHICS PersonalServices ContractualExpenditures A1470.40 TOTAL A1490.10 PUBLICWORKSADMIN PersonalServices PersonalServices-Overtime A1490.11 TOTAL Page26of43 Final Adopted 2015 Account Code 68,627 100 32,000 15,000 15,000 130,727 Final Adopted 2016 Increase (Decrease) 125,000 100 20,000 15,000 15,000 175,100 56,373 - (12,000) - - 44,373 10,000 12,000 2,000 10,000 12,000 2,000 250 250 250 250 - - 500 1000 1,500 - 1000 1,000 (500) - (500) 41,543 8,000 44,729 8,500 3,186 500 49,543 53,229 3,686 TownofMamakatingAdoptedAnnualBudgetfor2016 Final Adopted 2015 Account Code Account INTERGOVERNMENTCO-OR PersonalServices Equipment-ContractualExpenditures ContractualExpenditures PerDiem-ContractualExpenditures A1500.10 A1500.20 A1500.40 A1500.41 TOTAL BUILDINGS/GROUNDS PersonalServices ConcessionStandPersonalServices ContractualExpenditures ConcessionStandContractualExpenditures NewEquipmentTownHall Troopers-ContractualExpenditures TOTAL CENTRALPRINTINGANDMAILING ContractualExpenditures TOTAL CENTRALDATAPROCESSING ContractualExpenses A1620.10 A1620.11 A1620.40 A1620.41 A1620.42 A1620.45 A1670.40 A1680.40 TOTAL Final Adopted 2016 - 200 750 19,776 20,726 Increase (Decrease) - - - - - - (200) (750) (19,776) (20,726) 38,563 - 164,700 4,000 32,433 18,000 257,696 - 39,720 1,600 165,985 4,000 67,433 8,000 286,738 8,400 1,157 1,600 1,285 - 35,000 (10,000) 29,042 8,400 - 8,400 8,400 12,000 12,000 12,000 12,000 - - SPECIALITEMS UnallocatedInsurance MunicipalAssociationDues ContingencyFund A1910.40 A1920.40 A1990.00 TOTAL 41,638 110,000 68,362 1,450 43,088 1,450 50,000 161,450 - 50,000 118,362 1,174,768 1,409,099 234,331 TOTALGENERALGOVERNMENT&SUPPORT Page27of43 TheseappropriationshavebeenreassignedtotheA7020account (ParksandRecreation)uponadviceoftheaccountant. Seepage28 ThisappropriationhasbeenreassignedfromtheA9070.80 account(Postage)uponadviceoftheaccountant. Seepage29 TownofMamakatingAdoptedAnnualBudgetfor2016 Account PUBLICSAFETY CONTROLOFDOGS PersonalServices Equipment-ContractualExpenditures ContractualExpenditures ControlofCats-ContractualExpenditures TOTAL AMBULANCE ContractualExpenditures TOTAL Account Code A3510.10 A3510.20 A3510.40 A3510.50 A04540.40 TOTALPUBLICSAFETY TRANSPORTATION SUPERINTENDENTOFHIGHWAYS PersonalServices PersonalServices ContractualExpenditures A5010.10 A5010.11 A5010.40 TOTAL A5182.40 STREETLIGHTING ContractualExpenditures TOTAL Page28of43 TOTALTRANSPORTATION Final Adopted 2015 Final Adopted 2016 Increase (Decrease) 38,479 1,000 7,500 6,000 52,979 39,633 1,000 7,500 6,000 54,133 47,820 47,820 47,820 47,820 - - 100,799 101,953 1,154 63,582 2,000 40,000 105,582 63,582 - 45,000 108,582 - (2000) 5,000 3,000 22,320 22,230 23,000 23,000 680 680 127,902 131,582 3,680 1,154 - - - 1,154 TownofMamakatingAdoptedAnnualBudgetfor2016 Account Code Account ECONOMICASSISTANCE PUBLICITY ContractualExpenditures VETERANSSERVICES ContractualExpenditures A6410.40 A6510.40 Final Adopted 2015 Final Adopted 2016 Increase (Decrease) 17,500 25,000 7,500 2,500 2,500 - TOTALECONOMICASSISTANCE 20,000 27,500 7,500 Page29of43 TownofMamakatingAdoptedAnnualBudgetfor2016 Account Code Account CULTUREANDRECREATION PARKS,RECS&HISTORICALPRESERV. PersonalServices-Director PersonalServices ContractualExpenditures Equipment(GrantOffice) ContractualExpenditures(GrantOffice) PerDiem(GrantOffice) A7110.10 A7110.11 A7110.40 A7020.20 A7020.40 A7020.41 TOTAL A7150.10 SPECIALRECREATION PersonalServices ContractualServices YouthActivities PersonalServices ContractualServices A7150.40 A7170.40 A7180.10 A7180.40 TOTAL YOUTHPROGRAM PersonalServices ContractualExpenditures Boys&GirlsClub YouthActivities TOTAL CELEBRATIONS ContractualExpenditures ADULTRECREATION MamakatingWalks–PersonalServices Seniors-ContractualExpenditures MamakatingWalks-ContractualExpenditures TOTAL A7310.10 A7310.40 A7310.41 A7310.42 A7550.40 A7620.10 A7620.40 A7620.41 Page30of43 Final Final Adopted Adopted Increase 2015 2016 (Decrease) 34,171 37,196 3,025 68,217 56,270 (11,947) 60,000 62,000 2,000 200 200 TheseappropriationshavebeenreassignedfromtheA1500 1,000 1,000 account(ParksandRecreation)uponadviceoftheaccountant. Seepage25. 12,000 12,000 162,388 168,666 6,278 ReassignedtoA7180.10 30,000 - (30,000) ReassignedtoA7180.40 5,000 - (5,000) ReassignedtoA7310.42 8,500 - (8,500) ReassignedfromA7150.10 - 40,000 40,000 ReassignedfromA7150.40 - 5,000 5,000 43,500 45,000 1,500 95,000 5,000 30,000 - 130,000 100,000 10,000 - 8,500 118,500 5,000 5,000 (30,000) 8,500 (11,500) `1,500 - (1,500) 2,000 7,600 200 11,300 2,000 7,600 - 9,600 - - (200) (1,700) ReassignedfromA7170.4 TownofMamakatingAdoptedAnnualBudgetfor2016 HOMEANDCOMMUNITYSERVICES LandfillMonitoring–ContractualExpenditures A8160.40 - 12,000 12,000 Cemetery–ContractualExpenditures A8810.40 600 600 - TOTAL 600 12,600 12,000 TOTALCULTURE&RECREATION 347,788 354,366 6,578 EMPLOYEEBENEFITS NYSRetirement SocialSecurity UnemploymentInsurance DisabilityInsurance Medical&DentalInsurance TOTAL POSTAGE A9010.80 A9030.80 A9050.80 A9055.80 A9060.80 155,000 79,739 - 6,050 302,135 146,826 83,000 5,000 6,500 338,391 (8,174) 3,261 5,000 450 36,256 542,924 579,717 36,793 TOTAL TOTALUNDISTRIBUTED TOTALGENERALFUNDTOWN-WIDE APPROPRIATIONS Page31of43 A9070.80 UnallocatedPostage 9,600 9,600 552,524 (9,600) - 579,717 ThisappropriationhasbeenreassignedtotheA1670.40 account(Postage)uponadviceoftheaccountant. Seepage25 (9,600) 27,193 2,323,781 2,604,217 280,436 TownofMamakatingAdoptedAnnualBudgetfor2016 14.TownOutside-of-VillageRevenues Account ZoningFees B2110 ProfessionalPlanner B2111 PlanningFees B2115 BuildingFees B1560 ParklandFees B2116 PlanningAttorneyFees B2117 EngineeringFees B2770 GeneralServicesOtherGovernment B2210 TOTALTOWNOUTSIDE-OF-VILLAGEREVENUES Page32of43 Final Adopted 2015 Account Code 4,000 Final Adopted 2016 Increase (Decrease) 4,000 - 8,000 8,000 - 12,000 12,000 - 110,000 110,000 - 12,000 12,000 - 1,000 1,000 - 50,000 50,000 - 25,205 26,000 795 222,205 223,000 795 TownofMamakatingAdoptedAnnualBudgetfor2016 15.TownOutside-of-VillageAppropriations Final Adopted 2015 Account Code Account SAFETYINSPECTION PersonalServices-BuildingInspector B3620.10 PersonalServices-AssistantBuildingInspector Final Adopted 2016 Increase (Decrease) 50,402 52,399 1,997 B3620.10A 25,205 25,961 756 PersonalServices-ClerkFT B3620.12 35,671 37,196 1,525 Equipment-ContractualExpenditures B3620.20 2,700 2,700 - ContractualExpenditures B3620.40 7,500 7,500 - Demolitions-ContractualExpenditures B3620.41 - 1,000 1,000 UnsafeBuildings/Court-Contractual B3620.44 5,000 - (5,000) UnsafeBuildings/Court-Contractual B3650.40 - 5,000 5,000 126,478 131,756 5,278 B4010.10 1,500 1,500 - B4010.40 150 150 - 1,650 1,650 - TOTAL ReassignedtoB3650.40 ReassignedfromB3620.44 BOARDOFHEALTH PersonalServices ContractualExpenditures TOTAL VITALSTATISTICS PersonalServices B4020.10 4,093 4,216 123 RecordsManagement B4020.40 200 2,000 1,800 4,293 6,216 1,923 TOTAL Page33of43 TownofMamakatingAdoptedAnnualBudgetfor2016 Account Code Account Final Adopted 2015 Final Adopted 2016 Increase (Decrease) ZONING PersonalServices B8010.10 5,861 6,037 176 ContractualExpenditures B8010.40 2,300 2,300 - BoardMembers B8010.11 4,000 4,000 - ZoningLegal B8010.41 5,000 5,000 - 17,161 17,337 176 TOTAL PLANNING PersonalServices B8020.10 17,454 17,978 524 BoardMembers B8020.11 11,000 11,000 - ContractualExpenditures B8020.40 6,000 6,000 - PersonalServices–Legal B8020.41 15,929 15,929 - PersonalServices-MasterPlanSecretary B8030.10 500 500 - Research(MasterPlan)Contractual B8030.40 5,000 5,000 ContractualExpenditures–Engineer B8040.42 50,000 50,000 - ContractualExpenditures–Planner B8040.45 8,000 8,000 - LegalServices B8020.46 3,000 3,000 - Equipment B8020.20 400 400 - 112,283 117,807 5,524 Page34of43 TOTAL ReassignedfromB511N.Seepage35 TownofMamakatingAdoptedAnnualBudgetfor2016 Final Adopted 2015 Account Code Account TOWNCLEANUP B8160.40 TownCleanUpContractual TOTAL Final Adopted 2016 Increase (Decrease) 10,000 10,000 - 10,000 10,000 - EMPLOYEEBENEFITS StateRetirement B9010.80 40,295 35,000 (5,295) SocialSecurity B9030.80 10,436 11,000 564 DisabilityInsurance B9055.80 1,000 1,451 451 Medical&DentalInsurance B9060.80 47,405 53,094 5,689 99,136 100,545 1,409 5,000 - (5,000) 5,000 - (5,000) 376,001 385,311 9,310 TOTAL BUDGETARYPROVISIONS B511N MasterPlanReserveFund TOTAL ThisappropriationhasbeenreassignedtotheB8030,40 account(Postage)uponadviceoftheaccountant.Seepage32 TOTALOUTSIDE-OF-VILLAGEAPPROPRIATIONS Page35of43 TownofMamakatingAdoptedAnnualBudgetfor2016 16.HighwayTown-WideRevenues Account Code Account Final Adopted 2015 Final Adopted 2016 Increase (Decrease) ServicesforOtherGovernments DA2300 195,000 195,000 - InterestEarnings DA2401 1,000 1,000 - 196,000 196,000 - TOTALHIGHWAYTOWN-WIDEREVENUES Page36of43 TownofMamakatingAdoptedAnnualBudgetfor2016 17.HighwayTown-WideAppropriations Final Adopted 2015 Account Code Account Final Adopted 2016 Increase (Decrease) MACHINERY PersonalServices DA5130.10 Equipment ContractualExpenditures 159,494 159,494 DA5130.20 170,000 190,000 20,000 DA5130.40 160,000 165,000 5,000 489,494 514,494 25,000 TOTAL BRUSHREMOVAL Brush–ContractualExpenditures DA5140.40 TOTAL - 1,000 1,000 - 1,000 - - 1,000 SNOWREMOVAL PersonalServices DA5142.10 386,777 386,777 PersonalServices-Overtime DA5142.11 80,000 80,000 - PersonalServices-Parttime DA5142.12 15,000 16,000 1,000 ContractualExpenditures DA5142.40 375,000 390,000 15,000 872,777 16,000 TOTAL 856,777 EMPLOYEEBENEFITS StateRetirement DA9010.80 101,000 91,000 (10,000) SocialSecurity DA9030.80 46,965 47,000 35 DisabilityIns DA9055.80 500 500 - Medical&DentalInsurance DA9060.80 49,131 55,027 5,896 193,527 (4,069) - 25,892 25,892 - 25,892 25,892 1,544,867 1,607,690 62,823 TOTAL 197,596 DEBTSERVICE OtherDebt,Principal DA9785.60 TOTAL TOTALHIGHWAYTOWN-WIDEAPPROPRIATIONS Page37of43 TownofMamakatingAdoptedAnnualBudgetfor2016 18.HighwayOutside-Of-VillageRevenue Final Adopted 2015 Account Code Account StateAid DB3501 TOTALHIGHWAYOUTSIDE-OF-VILLAGEREVENUE Final Adopted 2016 Increase (Decrease) 200,000 200,000 - 200,000 200,000 - 19.HighwayOutside-Of-VillageAppropriations Account Code Account HIGHWAYMAINTENANCE PersonalServices Contractual GasolineandDiesel Contractual-Insurance Contractual-CHIPS 316,788 340,000 130,000 70,000 - - - 32,611 DB5110.42 200,000 - (200,000) 1,024,177 856,788 (167,389) 200,000 200,000 - 200,000 200,000 47,622 40,000 3,200 331,908 41,000 40,000 3,500 371,737 (6,622) - 300 39,829 422,730 456,237 33,507 1,446,907 1,513,025 66,118 DB5112.20 DB9010.80 DB9030.80 DB9055.80 DB9060.80 TOTAL TOTALHIGHWAYOUTSIDE-OF-VILLAGE APPROPRIATIONS Page38of43 Increase (Decrease) 316,788 340,000 130,000 37,389 TOTAL EMPLOYEEBENEFITS StateRetirement SocialSecurity DisabilityInsurance Medical&DentalInsurance Final Adopted 2016 DB5110.10 DB5110.40 DB5110.40A DB5110.41 TOTAL IMPROVEMENTS PermanentImprovements–CapitalOutlay Final Adopted 2015 Thisappropriationhasbeenreassignedto DB5112.20uponadviceoftheaccountant Thisappropriationhasbeenreassignedfrom DB5110.42uponadviceoftheaccountant TownofMamakatingAdoptedAnnualBudgetfor2016 20.SpecialDistrictsAppropriations Account Code Account WurtsboroHillsRefuse&GarbageDistrict SR8160.40 TOTAL Final Adopted 2015 Final Adopted 2016 Increase (Decrease) 71,000 71,000 - 71,000 71,000 - SummitvilleLightingDistrict SL5182.40 7,130 8,000 870 PhillipsportLightingDistrict SL5182.41 5,500 6,000 500 12,630 14,000 1,370 161,175 164,398 3,223 161,175 164,398 3,223 244,805 249,398 4,593 TOTAL SF3410.40 WestbrookvilleFireProtectionDistrict TOTAL TOTALSPECIALDISTRICTS Page39of43 TownofMamakatingAdoptedAnnualBudgetfor2016 21.ScheduleofSalariesofElectedOfficials–2016 Account Code Number of persons Title A1220.10 Supervisor A1010.10 TownBoard A1410.10 Official Salary per person Totalfor all persons 1 29,246 29,246 4 11,167 44,668 TownClerk 1 46,292 46,292 A1330.10 TaxCollector 1 14,902 14,902 A1110.10 TownJusticeDolan 1 28,536 28,536 1 30,536 30,536 1 63,582 63,582 A1110.10A TownJusticeWelsh A5010.10 HighwaySuperintendent Page40of43 TownofMamakatingAdoptedAnnualBudgetfor2016 22.AssessorExemptionImpactReport Page41of43 TownofMamakatingAdoptedAnnualBudgetfor2016 Page42of43 TownofMamakatingAdoptedAnnualBudgetfor2016 Page43of43
