Board of Trustees

REVISED MEETING NOTICE Village of Scarsdale The Village of Scarsdale Board of Trustees is scheduled to meet in work sessions with the Budget Officer and staff for budget discussions via Zoom Video Conferencing on the following dates: Tuesday, December 15, 2020 6:00 P.M. Thursday, January 21, 2021 5:00 P.M. Monday, January 25, 2021 10:30 A.M. Thursday, January 28, 2021 10:00 A.M. Tuesday, February 02, 2021 5:00 P.M. Wednesday, February 10, 2021 5:00 P.M. Wednesday, February 17, 2021 5:00 P.M. Tuesday, March 09, 2021 5:00 P.M. Monday, March 15, 2021 6:00 P.M. ******** Briefing sessions on the preliminary operating and capital budgets will be held via Zoom Video Conferencing and have been scheduled for: Wednesday, February 24, 2021 5:00 P.M. Operating Budget Wednesday, March 03, 2021 5:00 P.M. Capital Budget ******** Members of the public wishing to participate in any of the meetings can do so via online link at https://zoom.us/j/93183703358, or call into the meeting using 1-929-436-2866 and entering the Meeting ID 931 8370 3358. CS: 03/10/21 FAX: Scarsdale Inquirer E-MAIL: Journal News (Lohud) Scarsdale 10583 Scarsdale Hamlet Hub The Daily Scarsdale cc: Lobby Bulletin Board Village of Scarsdale Memorandum To: Mayor Samwick and Trustees CC: Stephen M. Pappalardo, Village Manager From: Ann Scaglione, Village Treasurer Date: February 22, 2021 Re: 2021/2022 Budget – Changes and Analysis Requested at 3/9/21 Budget Meeting As requested at the 3/9/21 Budget Meeting, this memo addresses the following points:  Updated Year End Projections  Effects of Federal Aid  Non-Union Salary Adjustment  Changes to the 2021/2022 Tentative Budget  Tax Rate Scenarios Update to 2020/2021 Year End Projections As mentioned, the year-end projection is management’s best estimate at a specific point in time, and need to be reviewed and updated on a regular basis. At this point, the attached budget document includes the following changes to the current year end projections. 1. Interest and Penalties on Taxes from a total of $250,000 for both Village and Town to a total of $675,000 2. Building Department Code Enforcement Inspection Expense pursuant to proposed amendments to VC Chapter 205 – Noise, banning the use of gasoline powered leaf blowers for part of the year; update from $17,500 to $26,000. 3. Updated various revenue and expense accounts based on actual results year to date. Current Year End Projection, before any fund balance is appropriated is a deficit of $664,448.  2020-2021 Current Year 2020-2021 2020-2021 Actual Account Adopted Budget Amended Year End 2019-2020 Budget Amendments Budget Projection Revenue Summary Real Property Taxes 41,305,922 42,039,493 - 42,039,493 41,974,562 Other Revenue 15,938,033 16,175,556 - 16,175,556 13,623,651 Total Operating Revenue 57,243,955 58,215,049 - 58,215,049 55,598,213 Expense Summary Personnel Services 24,052,539 24,978,655 - 24,978,655 24,053,286 Equipment 132,027 213,900 14,528 228,428 187,750 Contractual/Operational Expenses 5,405,843 6,824,374 257,267 7,081,641 5,703,049 Special Items 571,669 1,467,549 (1,219) 1,466,330 1,405,594 Debt Principal 1,812,446 1,694,130 - 1,694,130 1,694,130 Debt Interest 936,758 674,989 - 674,989 674,989 Employee Benefits 15,301,560 16,665,850 - 16,665,850 15,825,461 Transfers 7,599,471 6,718,602 498,621 7,217,223 6,718,602 Total General Fund Expenses 55,812,311 59,238,049 769,197 60,007,246 56,262,861 Excess(Deficiency) of 1,431,644 (1,023,000) (769,197) (1,792,197) (664,648) Revenue Over Expenses Use of Fund Balance - 1,023,000 498,621 1,521,621 - Net Change in Fund Balance 1,431,644 - (270,576) (270,576) (664,648) Federal Aid Based on the information obtained, the Village of Scarsdale is estimated to receive $1,960,326 in Federal Aid. There is a NYCOM meeting scheduled for 3/16/21 at which we expect to receive further clarification on timing of receipts and any restrictions of use. At this point, we understand that these funds will be distributed in two installments, the first within the next 60-90 days and the second in the first half of 2022. To conservatively account for these funds, the first installment receipt is not included in our current year end projections, as we would like to confirm funding amounts. However, to illustrate the effects on our Fund Balance, the following chart is provided. Please note, I would recommend that these fund be recorded as Reserved Fund Balance – Funds from Federal COVID Relief.  2020-2021 2020-2021 Year Account 2019-2020 Year End End Projection - Projection With Federal Aid Fund Balance - Beginning Balance 14,300,755 15,732,393 15,732,393 Add: Re venue 57,243,955 55,598,213 56,578,213 Le ss: Expenditure s 55,812,317 56,262,861 56,262,861 Ending Fund Balance 15,732,393 15,067,745 16,047,745 - Percent of Total Fund Balance as Compared to Actual General Fund 28.2% 26.8% 28.5% Expenses Unassigned Fund Balance 8,359,812 7,696,037 7,696,037 Percent of Unassigned Fund Balance as Compared to Actual 15.0% 13.7% 13.7% General Fund Expenses Non Spe ndable Fund Balance Prepaid Expenditures 659,311 659,000 659,000 Total Non Spendable 659,311 659,000 659,000 Re stricted Fund Balance Debt Service 98,070 98,000 98,000 Federal Aid - - 980,000 Total Restricted Fund Balance 98,070 98,000 1,078,000 Assigned Fund Balance Encumbrances 272,492 272,000 272,000 Subsequent Years Expenditures 1,023,000 1,023,000 1,023,000 Contractual Obligations 585,000 585,000 585,000 Capital Projects 4,182,708 4,182,708 4,182,708 Retirement Obligations 452,000 452,000 452,000 Post Employment Benefit Obligations 100,000 100,000 100,000 Total Assigned Fund Balance 6,615,200 6,614,708 6,614,708 Unassigned Fund Balance 8,359,812 7,696,037 7,696,037 Total Fund Balance 15,732,393 15,067,745 16,047,745 Non-Union Salary Adjustment Should the Board like to consider a 2% salary adjustment for non-union staff once we are in receipt of Federal Aid, the following options are offered:  One Time Bonus – this would result in an expense of $90,000 and have no impact on the current 2021/2022 salary expense. It appears that this would be an allowable use of the Federal Aid funds, and therefore would not have an impact on operational results.  Salary Adjustment – with an effective date of 6/1/2020, again would increase salary expense $90,000. As this would compound with the projected salary increase of 6/1/2021 which is included in the Tentative Budget, this would increase the Tentative budget a total of $130,000. This includes the additional expense of employer taxes and pension. Changes to 2021/2022 Tentative Budget The following recommendations were discussed for the 2021/2022 operating budget: 1. Revised Teen Travel Camp Revenue and Expenses. Revenue was reduced from $132,000 to $66,000; Expenses were correspondingly reduced from $114,300 to $66,000. 2. Reduced Justice Court Fines from $450,000 to $350,000 3. Increased Building Department Code Enforcement Inspections by $30,000, pursuant to the expected local law amendment to the Noise Law partially banning the use of gasoline powered leaf blowers, from $17,500 to $47,500 4. Increased Meals on Wheels from $10,500 to $12,000 4th Pass Change 5th Pass Revenue: Fines Justice Court 450,000 (100,000) 350,000 Teen Travel Camp 132,000 (66,000) 66,000 Expense: Code Enforcement 17,500 30,000 47,500 Teen Travel Camp 114,300 (48,300) 66,000 Meals on Wheels 10,500 1,500 12,000 The net of these changes results in an increased budget gap as illustrated below:  4th Pass Change 5th Pass Revenue Property Tax Levy 41,809,855 41,809,855 All Other Revenue 14,641,934 (166,000) 14,475,934 Total Revenue 56,451,789 (166,000) 56,285,789 Total Expenditures 60,131,681 (16,800) 60,114,881 Use of Fund Balance 2,250,000 2,250,000 Budget Gap (1,429,892) (149,200) (1,579,092) Projected Tax Levy Increase 3.42% 3.78% Tax Rate Scenarios At this point I would like to offer the following Scenarios for consideration. Please note, all Scenarios are NYS Tax Cap compliant. 1. Scenario A – This is the 5th Pass budget changes outlined above and results in a tax levy increase of 3.78% 2. Scenario B – Increases Fund Balance appropriation by $200,000, with a tax levy increase of 3.30% 3. Scenario C – Increases Fund Balance appropriation by $300,000, with a tax levy increase of 3.06% 4. Scenario D – Increases Fund Balance appropriation by $350,000, with a tax levy increase of 2.94% 5. Scenario E – Increases Fund Balance appropriation by $530,000, with a tax levy increase of 2.50% Actual Scenario A Scenario B Scenario C Scenario D Scenario E 2020/2021 Tax Levy Limit 43,157,290 43,700,938 43,700,938 43,700,938 43,700,938 43,700,938 Actual Allowable Tax Levy Increase 2.77% 1.26% 1.26% 1.26% 1.26% 1.26% Current Year Actual/Proposed Tax Levy 41,809,855 43,388,947 43,188,947 43,088,947 43,038,947 42,856,947 Actual Tax Levy Increase 1.46% 3.78% 3.30% 3.06% 2.94% 2.50% Fund Balance Appropriation 1,023,000 2,250,000 2,450,000 2,550,000 2,782,000 2,782,000 Actual/Proposed Tax Rate 4.7095 4.8467 4.8244 4.8132 4.8076 4.7873 Difference from Prior Year $ 0.08 $ 0.14 $ 0.11 $ 0.10 $ 0.10 $ 0.08 Average Assessed Value 1,510,000 1,510,000 1,510,000 1,510,000 1,510,000 1,510,000 Village Taxes on Average Assed Value Property $ 7,111.35 $ 7,318.59 $ 7,284.85 $ 7,267.98 $ 7,259.55 $ 7,228.85 Increase from Prior Year $ 115.37 $ 207.24 $ 173.50 $ 156.64 $ 148.20 $ 117.50 Please feel free to contact me with any questions or comments. Thank you. Village of Scarsdale Non- Union Salary Percent Change for 2020/2021 and cy 2021 and 2019/2020 and cy 2020 Municipality % Change Budget Year % Change Budget Year Scarsdale 0.00% 2020/2021 2.00% 2019/2020 Beacon 2021 2.00% 2020 (.2.) New Rochelle 1.75% 2021 3.00% 2020 Peekskill 0.00% 2021 2.00% 2020 iti es Rye 3.25% 2021 3.25% 2020 C (.1.) Bedford 1.50% 2021 2.50% 2020 Carmel 2.00% 2021 2.00% 2020 Cortlandt 2.50% 2021 2020 Eastchester 0.00% 2021 2.50% 2020 Greenburg 2.40% 2021 2.40% 2020 Harrison 2.75% 2021 2020 Mamaroneck 2.00% 2021 2.25% 2020 Mt. Pleasant 2.00% 2021 2.00% 2020 New Castle 0.00% 2021 2.29% 2020 North Castle 2.25% 2021 2.25% 2020 To North Salem 2.00% 2021 2.00% 2020 wns Ossining 2.00% 2021 2020 (.8.) Somers 4.00% 2021 2020 (.3.) (.6.) Ardsley 2.50% 2020/2021 2.50% 2019/2020 (.2.) Bronxville 2.50% 2020/2021 2.50% 2019/2020 (.2.) Elmsford 1.50% 2020/2021 2.00% 2019/2020 Hastings 2.00% 2020/2021 2.00% 2019/2020 (.2.) Irvington 2.00% 2020/2021 2.00% 2019/2020 (.7.) Larchmont 2.00% 2020/2021 2.00% 2019/2020 Mamaroneck 1.00% 2021 2.00% 2019/2020 (.4.) Mount Kisco 2.50% 2020/2021 2.50% 2019/2020 Nyack 2020/2021 2.30% 2019/2020 (.2.) Ossining 2.50% 2021 2.50% 2019/2020 (.8.) Pelham 3.75% 2020/2021 2.00% 2019/2020 Port Chester 0.00% 2020/2021 2.50% 2019/2020 ill ag (.5.) Rye Brook 2.00% 2020/2021 2.60% 2019/2020 es (.2.) Tarrytown 2.00% 2021/2022 2.50% 2019/2020 V Average 1.95% 2.31% (.1.) Receives same percentage increase as Collective Bargaining Agreements (.2.) Receives same percentage increase as CSEA union, FY 2020-2021 also includes $250 not applied to base, will propose a 1.5% increase for FY 2021-2022 (.3.) Receives same percentage increase as Teamsters (.4.) Village staff, except some Department Heads, will propose a 1.5% increase for FY 2021-2022 (.5.) Compensation based upon merit, average 2.59% but ranged between 2.4% and 2.9%, not including Police Chief, Village Manager and four others who received special consideraton FY 2019-2020. (.6.) Will propose a 2.5% non-union salary increase for FY 2021-2022 (.7.) Has proposed a 2.0% non-union salary increase for FY 2021-2022 (.8.) Represents an average of non-union salary % change Village of Scarsdale Memorandum Parks, Recreation, and Conservation Department To: Stephen M. Pappalardo, Village Manager From: Brian Gray, Superintendent PRC Cc: Ann Scaglione, Village Treasurer Date: March 11, 2021 Re: 2021 Teen Travel Camp – revised revenue/expense estimates Upon preparing the FY 2021/22 budget in December of 2020, regulations regarding Travel Camp programs pertaining to Covid-19, as well as the availability of venues were fluid. As such, I submitted a budget with the anticipation of running our Teen Travel Camp in hopes of offering a Travel Camp program similar to what has been offered by the Department Pre-Covid. Unfortunately, as of March 11, 2021, information regarding regulations and venue availability has not been finalized and Department staff does not feel they can guarantee a safe program that will be accepted by the teen population of Scarsdale. Concerns over differing State regulations, venue safety plans, long hours on busses, and fear of potential outbreaks during trips being at the forefront of conversations, we have come to the conclusion we are not comfortable offering a Teen Travel Camp during the summer of 2021 with trips to venues such as Dorney Park, Six Flags, Lake Compounce and Mountain Creek. With the understanding of the aforementioned, Department staff has been working with our Travel Camp Director, as well as brainstorming with Municipalities throughout Westchester County, in an effort to establish a “local” modified program for Scarsdale’s teen demographic for the summer of 2021. The original FY 2021/22 request for expenses for Travel Camp totaled $114,300 with an estimated revenue projection of $132,000. The revenue projection was based off a full registration of 40 campers in session 1 x $1,900 = $76,000 and 40 campers in session 2 x $1,400. In an effort to provide modified revenue/expense projections in line with a modified program, I propose the following revised projections: EXPENSES Original FY 21/22 request Modified 3/11/21 request A.7020.CAMPS.TRAVL.100.13 $30,000 $21,000 A.7020.CAMPS.TRAVL.400.421 $4,000 $2,200 A.7020.CAMPS.TRAVL.400.431 $2,500 $0 A.7020.CAMPS.TRAVL.400.432 $500 $500 A.7020.CAMPS.TRAVL.400.449 $300 $300 A.7020.CAMPS.TRAVL.400.463 $35,000 $21,000 A.7020.CAMPS.TRAVL.400.499 $42,000 $21,000 TOTAL $114,300 $66,000 REVENUE Original FY 21/22 request Modified 3/11/21 request Session 1 & 2 $132,000 $66,000 It is important to note, the revised revenue and expenses outlined in this Memo reflect estimates based on unknown destination opportunities, combined with a modified travel program, which will potentially create negative camper registrations. Department staff will strive to offer an exciting teen camp experience with the health and safety of campers and staff at the forefront of programming while understanding the challenges presented when planning for the teen demographic in the Covid environment. At the conclusion of planning, Department Staff will be able to establish a budget in more detail with regard to expenses and cost per participant, however, at this time, I am comfortable with the revised figures outlined in this Memo. Thank you, if you have any questions, or require additional information, please contact me.  Page 2