Board of Trustees

MEETING NOTICE Village of Scarsdale A Work Session of the Scarsdale Village Board of Trustees is scheduled for 5:00 PM on Thursday, March 3, 2022. The meeting will be held in Rutherford Hall located on the 2nd Floor in Village Hall. Members of the public wishing to participate in the meeting remotely 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.* Agenda 1. Budget Discussions Please view the complete budget calendar by visiting www.scarsdale.com/budget. CS: 02-25-22 E-MAIL: Journal News (Lohud) Scarsdale 10583 Scarsdale Hamlet Hub Scarsdale Inquirer The Daily Scarsdale cc: Lobby Bulletin Board *For a brief Zoom tutorial or to troubleshoot a problem, see here: https://support.zoom.us/hc/en- us/articles/205566129-Raise-Hand-In-Webinar. For other user questions, please visit the Zoom Help Center: https://support.zoom.us/hc/en-us. Budget Work Session March 3, 2022 Continued Discussion on Water Rates  Current Structure: Total Average Quarterly Bill $4,000.00 Avg $3,531.62 Avg RTS $3,500.00 Multipl. Rate Units Charge Units Cons. $3,000.00 Tier 1 Up to 50 1 x $3.61 $16.11 23 Tier 2 51-125 3 x $10.83 $19.07 74 $2,500.00 Over Tier 3 3.5 x $12.64 $24.15 324 $2,000.00 125 Revenues from Consumption + RTS: ~$8.03 mil $1,500.00 $1,000.00 • Status Quo. - No increases to base rate or ready- $460.71 $500.00 to-serve charges $99.04 - Does not cover FY 22/23 expenses $0.00 Tier 1 Current Tier 2 Current Tier 3 Current % of Accts: 70% 23% 8% % of Total Rev: 39% 31% 30%  Scenario 1: 1% Rate Increase Total Average Quarterly Bill $4,000.00 $3,531.62 $3,590.85 Avg RTS Avg Units $3,500.00 Multipl. Rate Units Charge Cons. $3,000.00 Tier 1 Up to 50 1 x $3.65 $32.22 23 Tier 2 51-125 3 x $10.94 $38.14 74 $2,500.00 Over Tier 3 3.5 x $12.76 $48.30 324 $2,000.00 125 Revenues from Consumption + RTS: ~$8.50 mil $1,500.00 $1,000.00 • Enhance guaranteed revenues. $460.71 $484.19 $500.00 - 1% Rate Increase $99.04 $115.98 - 2x Ready to Serve Charge $0.00 Tier 1 Tier 1 Tier 2 Tier 2 Tier 3 Tier 3 - Produces revenue level needed for Current Scenario 1 Current Scenario 1 Current Scenario 1 FY 22/23 expenses % of Accts: 70% 23% 8% % of Total Rev: 39% 40% 31% 31% 30% 29%  Scenario 2: Proportional Increases Across Tiers Total Average Quarterly Bill $4,500.00 $4,117.76 Avg RTS Avg Units $4,000.00 Multipl. Rate Units Charge Cons. $3,531.62 $3,500.00 Tier 1 Up to 50 1 x $3.65 $32.22 23 Tier 2 51-125 3.6 x $13.13 $38.14 74 $3,000.00 Over $2,500.00 Tier 3 4 x $14.58 $48.30 324 125 $2,000.00 Revenues from Consumption + RTS: ~$9.33 mil $1,500.00 $1,000.00 $460.71 $536.94 • Enhance guaranteed revenues and $500.00 $99.04 $115.98 equalizes increase percentage across tiers. $0.00 - 1% Rate Increase Tier 1 Tier 1 Tier 2 Tier 2 Tier 3 Tier 3 - 2x Ready to Serve Charge Current Scenario 2 Current Scenario 2 Current Scenario 2 - Excess Tiers Multipliers Increased % of Accts: 70% 23% 8% % of Total Rev: 39% 36% 31% 33% 30% 30%  Scenario 3: 3% Rate Increase Total Average Quarterly Bill $4,000.00 $3,531.62 $3,619.17 $3,500.00 Avg RTS Avg Units Multipl. Rate Units Charge Cons. $3,000.00 Tier 1 Up to 50 1 x $3.72 $32.22 23 Tier 2 51-125 2.85 x $10.60 $38.14 74 $2,500.00 Over Tier 3 3.5 x $13.01 $48.30 324 $2,000.00 125 Revenues from Consumption + RTS: ~$8.53 mil $1,500.00 $1,000.00 • Increases guaranteed revenues and $460.71 $479.58 further incentivizes conservation. $500.00 $99.04 $117.64 - 3% Rate Increase $0.00 - 2x Ready to Serve Charge Tier 1 Tier 1 Tier 2 Tier 2 Tier 3 Tier 3 Current Scenario 3 Current Scenario 3 Current Scenario 3 - Middle Tier Multiplier Decreased % of Accts: 70% 23% 8% % of Total Rev: 39% 40% 31% 30% 30% 30%  Scenario 4: Five Tiers, 1% Increase Total Average Quarterly Bill $4,000 $3,635.06 $3,531.62 Avg Avg $3,500 Multipl. Rate RTS Units Units Charge Cons. $3,000 Tier 1 0-50 1 x $3.65 $32.22 23 $2,500 Tier 2 51-60 2.15 x $7.84 $24.62 55 $2,000 Tier 3 61-90 3.25 x $11.85 $37.22 73 Tier 4 91-125 3.375 x $12.61 $39.92 105 $1,500 Over Tier 5 3.5 x $12.76 $48.30 324 $1,000 $841.54 125 $460.71 $450.01 Revenues from Consumption + RTS: ~$8.50 mil $500 $257.09 $99.04 $115.98 $0 • Smooths the curve between first and Tier 1 Tier 1 Tier 2 New Tier 2New Tier 3New Tier 4 Tier 3 New Tier 5 last tier. Current Scen. 4 Current Scen. 4 Scen. 4 Scen. 4 Current Scen. 4 - 1% Rate Increase - 2x Ready to Serve Charge % of 70% 70% 23% 6% 11% 6% 8% 8% - Tier 2 divided into Three Tiers with new Accts: 23% multipliers % of Tot. 39% 40% 31% 6% 15% 10% 30% 29% Rev: 31%  Scenario 5: Five Tiers, 3% Increase $4,000 Total Average Quarterly Bill $3,662.86 $3,531.62 Avg Avg $3,500 Multipl. Rate RTS Units $3,000 Units Charge Cons. Tier 1 0-50 1 x $3.72 $32.22 23 $2,500 Tier 2 51-60 2 x $7.44 $24.62 55 $2,000 Tier 3 61-90 3 x $11.15 $37.22 73 Tier 4 91-125 3.3 x $12.27 $39.92 105 $1,500 Over Tier 5 3.5 x $13.01 $48.30 324 $1,000 $819.75 125 $460.71 $440.68 Revenues from Consumption + RTS: ~$8.51 mil $500 $258.64 $99.04 $117.74 $0 • Increases guaranteed revenues and Tier 1 Tier 1 Tier 2 New Tier 2 New Tier 3 New Tier 4 Tier 3 New Tier 5 smooths the curve between first and Current Scen. 4 Current Scen. 4 Scen. 4 Scen. 4 Current Scen. 4 last tier. % of 70% 70% 23% 6% 11% 6% 8% 8% - 3% Rate Increase Accts: - 2x Ready to Serve Charge 22% - New Tiers 2, 3, and 4 multipliers are % of Tot. 39% 40% 31% 6% 15% 10% 30% 29% lower compared to Scenario 4 Rev: 30% Debt Discussion March 3, 2022 Total Debt 50,000,000 45,643,063 45,000,000 1,501,506 41,535,714 42,269,815 1,645,000 1,353,707 40,000,000 38,810,321 1,201,474 36,273,492 35,000,000 1,044,674 33,683,207 883,170 24,331,557 30,000,000 17,995,714 23,271,109 22,178,847 25,000,000 21,053,818 19,895,037 20,000,000 15,000,000 21,895,000 10,000,000 19,810,000 17,645,000 15,430,000 14,175,000 12,905,000 5,000,000 - 2022 2023 2024 2025 2026 2027 Total Current Subtotal Staff Recommendation Subtotal Additional Bonding Opportunities Total Combined Principal and Interest Payments 6,000,000 5,135,398 5,000,000 192,844 4,895,905 192,844 4,370,484 192,844 4,000,000 3,883,901 3,864,109 1,956,761 1,979,343 192,844 192,844 1,204,029 3,000,000 2,002,602 2,026,559 2,000,000 2,973,611 2,985,793 2,723,718 1,000,000 1,688,455 1,644,705 - 2023 2024 2025 2026 2027 Total Current Subtotal Staff Recommendation Subtotal Additional Bonding Opportunities Village of Scarsdale - Budget Drivers Worksheet at 03/03/2022 Funding Source General Fund General Fund Bonding - 2nd Pass Transfer to Operating Sewer Parks Intra Bonding - Staff Additional Items Not Pr Cost Name Amount Capital Budget Rent ARPA Trust Agency Recommendation Opportunities Funded H Freightway Pedestrian Bridge Phase II Reconstruction 250,000 250,000 - H Residential Traffic Calming Pilot (Sprague Road) 200,000 200,000 - H Mask Mounted Regulators 66,290 66,290 - H Building Security Improvements 150,000 150,000 - H Highway Improvments: Roads, Walkways, and Curbing 2,225,000 1,292,039 932,961 - H Catherine Road Drainage Culverts (x2) Rehab 1,000,000 1,000,000 - H NPDES MS4; Watercourse Maintenance 65,000 65,000 - H Catch basin cleaning 10,000 10,000 - H Storm Drainage - Drainage Improvements 200,000 200,000 - H Sanitary Sewer: Cleaning, Inspection, Pipe Lining, Rehab 360,000 360,000 - H Sanitary Sewer: SSES and CMOM Repair Work 300,000 300,000 - H Crossway Firehouse Parking Lot Repaving 110,000 110,000 - H Fuel, light and power for all facilities 127,500 127,500 - H General Fund Transfer to Central Garage Fund 48,313 48,313 - H Uniforms Contract 24,000 24,000 - H Recreation Program Camp Entertainment 10,000 10,000 - H Recreation Program Contracted Vendors 187,485 187,485 - H Court Contractual Expenses 10,000 10,000 - H Tyler Financial Database Software 9,891 9,891 - H Debt Repayment 151,058 151,058 - H Buses/Trips (Revenue Matched) 29,000 29,000 - H Interest on BANS 10,000 10,000 - H Health Insurance 1,003,000 1,003,000 - H Social Security 28,000 28,000 - H Workers Compensation 40,000 40,000 - H Office 365 27,250 27,250 - H PAS 2.0 Implementation 44,200 44,200 - H Recreation Community Events Contractuals (Increase) 18,065 18,065 - H Other Recreation Contractual Expense (Revenue Offset) 31,000 31,000 - H Personnel / Salaries - FT - Existing Positions 611,898 611,898 - H Personnel / Salaries - PT 154,092 154,092 - H Overtime 151,912 151,912 - H New Position: FT Code Enforcement Officer 98,874 98,874 - H Project Planning 25,000 25,000 - H Roof Inspections 20,000 20,000 - H Facilities Maintenance 60,000 60,000 -  General Fund General Fund Bonding - 2nd Pass Transfer to Operating Sewer Parks Intra Bonding - Staff Additional Items Not Pr Cost Name Amount Capital Budget Rent ARPA Trust Agency Recommendation Opportunities Funded H New Firewall System Proposed (Palo Alto) 70,000 70,000 - H Portable Radios and HQ Radio Consoles 107,428 107,428 - H One new outfitted hybrid explorer police vehicle 44,000 44,000 - H Anti-Icing Equipment 295,000 295,000 - H Scarsdale PD Radio System 350,000 350,000 - H New World Modules - Bank Reconciliations 13,975 13,975 - H New World Modules - Tyler Content Manager 44,780 44,780 - H Village Center Transportation & Mobility - Final Design/CA 1,000,000 1,000,000 - H Scarsdale Municipal Pool Complex 15,205,000 15,205,000 - H Freightway Garage Renovation - Short Term Repairs 66,750 66,750 - H Temporary Repair of Village Hall Parking Lot 80,000 80,000 - H Village Hall Strategic Plan 75,000 75,000 - H Supply Field Building Fire Alarm System Replacement 55,000 55,000 - H Recycling Center Scale Replacement 120,000 120,000 - H Wage & Benefits Study 30,000 30,000 - H Planning Department Digitization Project 15,000 15,000 - H High Priority 22/23 Vehicles 2,102,728 312,014 1,790,714 - H New Position: Tree Trimmer 91,823 91,823 - H New Position: Maintenance Mechanic (Parks and Pool) 59,380 59,380 - H New Position: FT Naturalist 95,428 95,428 - H Barracuda email security gateway 11,146 11,146 - H Cloud Hosting 40,000 40,000 - H Laserfiche Upgrade, License, Training 32,000 32,000 - H Tyler Upgrades eSuite Self-Service 10,000 10,000 - H Electronic Grievance Receipt and Management Module 20,000 20,000 - H Firewall Maintenance (Cisco) 14,000 14,000 - H Network Vulnerability Scanning 10,000 10,000 - H Managed Detection and Response 35,000 35,000 - H Annual Tree Request 15,000 15,000 - H Downtown Streetscape Improvements 30,000 30,000 - H Library Pond Renhabilitation 235,000 235,000 - H Pickleball Courts at Crossway Field 410,000 410,000 - H GSH Parking Lot: Parking Lot Reconstruction 70,000 70,000 - M Biannual Community Survey 15,000 15,000 - Subtotal of Funded Priorities 28,725,266 1,743,789 3,911,619 660,000 1,836,183 - 932,961 17,995,714 1,645,000 - -  General Fund General Fund Bonding - 2nd Pass Transfer to Operating Sewer Parks Intra Bonding - Staff Additional Items Not Pr Cost Name Amount Capital Budget Rent ARPA Trust Agency Recommendation Opportunities Funded M Medium Priority 22/23 Vehicles 135,000 135,000 M New Position: Laborer 48,134 48,134 M One new outfitted hybrid explorer police vehicle 44,000 44,000 M Village Hall Air-Handle #2 Replacement 85,000 85,000 M Freightway Garage Security Camera Upgrade - Phase II 50,000 50,000 M Agenda Management Software 19,200 19,200 M Dog Park 175,000 175,000 L GSH Parking Lot: Pathways, Sidewalk, Stormwater 140,040 140,040 L New Position: Arborist 97,498 97,498 L Refuse Fleet Truck Cameras 79,200 79,200 L New Position: Helpdesk Tech 77,654 77,654 L New Position: Laborer (Sewers) 53,390 53,390 L Replacing Vehicle 2436 45,000 45,000 L One new outfitted hybrid explorer police vehicle 44,000 44,000 L Sanitary Sewer Camera and Vehicle 190,000 190,000 L Wayside Cottage Exterior Painting 25,000 25,000 L Low Priority 22/23 Vehicles 667,814 667,814 L Land Use Study Consulting Services 20,000 20,000 Subtotal of Unfunded Priorities 1,995,930 - - - - - - - - 1,995,930 Total 30,721,196 1,743,789 3,911,619 660,000 1,836,183 - 932,961 17,995,714 1,645,000 1,995,930 Village of Scarsdale Assumes a 3.9% Increase for 2022/2023 Projection of General Fund Expenses at 03/03/2022 2022-2023 Actual Actual 2021-2022 2021-2022 Year Third Pass at 2019-2020 2020-2021 Adopted Budget End Projection 3/1/2022 2023/2024 2024/2025 2025/2026 2026/2027 Revenue Real Property Taxes 41,305,922 41,828,469 43,060,000 43,082,750 44,740,000 47,505,276 50,688,491 51,036,896 50,611,906 Other Revenue 15,945,098 15,647,498 14,475,945 18,089,366 16,249,710 16,899,698 17,575,686 18,278,714 19,009,862 Fund Balance Appropriated 1,023,000 1,023,000 2,580,000 2,580,000 2,600,000 1,830,000 Total Revenue 58,274,020 58,498,967 60,115,945 63,752,116 63,589,710 66,234,974 68,264,177 69,315,610 69,621,768 Percent Increase of Income 0.39% 2.76% 6.05% -0.25% 4.16% 3.06% 1.54% 0.44% Expenses Personnel Services 24,052,539 23,239,986 25,407,161 25,661,697 26,738,532 27,273,303 27,818,769 28,375,144 28,942,647 Special Items 571,669 708,090 1,530,200 1,301,000 1,275,000 1,300,500 1,326,510 1,353,040 1,380,101 Debt Principal 1,812,446 1,694,130 1,661,841 1,773,588 1,812,899 2,892,651 3,373,247 3,459,495 2,536,829 Debt Interest 936,758 675,152 553,613 567,747 514,890 1,477,833 1,762,150 1,436,410 1,347,072 Employee Benefits 15,301,560 15,408,518 17,313,000 17,202,500 17,472,438 17,821,887 18,178,324 18,541,891 18,912,729 Equipment/Contractual/Transfers 13,144,411 11,656,300 13,650,130 13,916,896 15,345,951 15,468,801 15,805,177 16,149,630 16,502,390 Total General Fund Expenses 55,819,382 53,382,177 60,115,945 60,423,428 63,159,710 66,234,974 68,264,177 69,315,610 69,621,768 Additional Debt Payments 2,042,695 764,913 (239,493) (1,012,003) Percent Increase of Expenses -4.37% 12.61% 0.51% 4.53% 4.87% 3.06% 1.54% 0.44% Actual Fund Balance Used - - - - Unassigned/Undesignated 8,359,812 10,780,194 8,204,885 13,108,573 11,106,472 10,938,573 10,938,573 10,938,573 10,938,573 Percent of Unassigned Fund Balance as Compared to Ensuing Year Appropriations 20.75% 16.77% 16.02% 15.78% 15.71% Total Levy 41,305,922 41,828,469 43,060,000 44,740,000 47,505,276 50,688,491 51,036,896 50,611,906 Levy Increase Percentage 1.27% 2.94% 3.90% 6.18% 6.70% 0.69% -0.83% Tax Rate $ 4.6331 $ 4.7095 $ 4.8100 $ 4.9629 $ 5.2697 $ 5.6228 $ 5.6614 $ 5.6143 Dollar Increase in Taxes for Average Taxpayer 172.98 115.37 151.75 $ 230.90 $ 463.19 $ 533.19 $ 58.36 $ (71.19) Village of Scarsdale Projection of General Fund Expenses at 03/03/2022 2022-2023 Actual Actual 2021-2022 2021-2022 Year Third Pass at 2019-2020 2020-2021 Adopted Budget End Projection 3/1/2022 2023/2024 2024/2025 2025/2026 2026/2027 Revenue Real Property Taxes 41,305,922 41,828,469 43,060,000 43,082,750 44,310,000 47,935,276 50,688,491 51,036,896 50,611,906 Other Revenue 15,945,098 15,647,498 14,475,945 18,089,366 16,249,710 16,899,698 17,575,686 18,278,714 19,009,862 Fund Balance Appropriated 1,023,000 1,023,000 2,580,000 2,580,000 2,600,000 1,400,000 Total Revenue 58,274,020 58,498,967 60,115,945 63,752,116 63,159,710 66,234,974 68,264,177 69,315,610 69,621,768 Percent Increase of Income 0.39% 2.76% 6.05% -0.93% 4.87% 3.06% 1.54% 0.44% Expenses Personnel Services 24,052,539 23,239,986 25,407,161 25,661,697 26,738,532 27,273,303 27,818,769 28,375,144 28,942,647 Special Items 571,669 708,090 1,530,200 1,301,000 1,275,000 1,300,500 1,326,510 1,353,040 1,380,101 Debt Principal 1,812,446 1,694,130 1,661,841 1,773,588 1,812,899 2,892,651 3,373,247 3,459,495 2,536,829 Debt Interest 936,758 675,152 553,613 567,747 514,890 1,477,833 1,762,150 1,436,410 1,347,072 Employee Benefits 15,301,560 15,408,518 17,313,000 17,202,500 17,472,438 17,821,887 18,178,324 18,541,891 18,912,729 Equipment/Contractual/Transfers 13,144,411 11,656,300 13,650,130 13,916,896 15,345,951 15,468,801 15,805,177 16,149,630 16,502,390 Total General Fund Expenses 55,819,382 53,382,177 60,115,945 60,423,428 63,159,710 66,234,974 68,264,177 69,315,610 69,621,768 Additional Debt Payments 2,042,695 764,913 (239,493) (1,012,003) Percent Increase of Expenses -4.37% 12.61% 0.51% 4.53% 4.87% 3.06% 1.54% 0.44% Actual Fund Balance Used - - - - Unassigned/Undesignated 8,359,812 10,780,194 8,204,885 13,108,573 11,156,472 10,508,573 10,508,573 10,508,573 10,508,573 Percent of Unassigned Fund Balance as Compared to Ensuing Year Appropriations 20.75% 16.84% 15.39% 15.16% 15.09% Total Levy 41,305,922 41,828,469 43,060,000 44,310,000 47,935,276 50,688,491 51,036,896 50,611,906 Levy Increase Percentage 1.27% 2.94% 2.90% 8.18% 5.74% 0.69% -0.83% Tax Rate $ 4.6331 $ 4.7095 $ 4.8100 $ 4.9152 $ 5.3174 $ 5.6228 $ 5.6614 $ 5.6143 Dollar Increase in Taxes for Average Taxpayer 172.98 115.37 151.75 $ 158.88 $ 607.24 $ 461.17 $ 58.36 $ (71.19)