City Council

TROY CITY COUNCIL FINANCE COMMITTEE AGENDA August 2, 2018 6:00 P.M. Pledge of Allegiance Roll Call Public Forum Second Quarter 2018 Financial Reports for the General, Water and Sewer Funds – Deputy Comptroller Andrew Piotrowski LOCAL LAW ORDINANCES 73. Ordinance Amending The 2018 General Fund Budget (Council President Mantello) (At The Request Of The Administration) 74. Ordinance Authorizing The Allocation Of Neighborhood Improvement Project Funds (Council President Mantello) 75. Ordinance Amending The Capital Projects Fund Budget (Council President Mantello) (At The Request Of The Administration) 76. Ordinance Transferring Funds Within The Special Grants Fund Budget (Council President Mantello) (At The Request Of The Administration) 77. Ordinance Amending The 2018 General Fund Budget To Reallocate Funds From The New York State Division Of Homeland Security And Emergency Services (NYS DHSES) For The Purpose Of Technical Rescue & Urban Search And Rescue (Council President Mantello) (At The Request Of The Administration) RESOLUTIONS  Wm. Patrick Madden Andrew Piotrowski Mayor Deputy City Comptroller Monica Kurzejeski Office of the City Comptroller Deputy Mayor City Hall 433 River Street – Suite 5001 Troy, New York 12180-3406 Date: July 30, 2018 To: Honorable Wm. Patrick Madden City Council Members From: Andrew Piotrowski Deputy City Comptroller Re: Second Quarter 2018 Financial Report – General Fund Part I – Revenues General Fund Revenues Revenue 06/30/2018 06/30/2017 $ Change % Change 2018 Actual 2018 Budget $ Diff % Achieved Real Property Taxes 13,998,752 13,602,680 396,072 2.91% 13,998,752 23,848,068 (9,849,316) 58.70% Local Sources 5,742,701 5,384,238 358,462 6.66% 5,742,701 19,066,000 (13,323,299) 30.12% General Government Support 119,215 122,970 (3,756) -3.05% 119,215 373,500 (254,285) 31.92% Public Safety 644,949 412,489 232,460 56.36% 644,949 485,000 159,949 132.98% Health 865,212 870,236 (5,024) -0.58% 865,212 2,065,000 (1,199,788) 41.90% Transportation 333,884 294,445 39,439 13.39% 333,884 645,000 (311,116) 51.76% Recreation 387,298 556,813 (169,515) -30.44% 387,298 1,207,000 (819,702) 32.09% Home & Community Services 1,641,518 559,539 1,081,979 193.37% 1,641,518 2,840,120 (1,198,602) 57.80% Intergovernmental Charges 0 0 0 - 0 250,000 (250,000) 0.00% Use Of Money & Property 18,402 8,831 9,571 108.37% 18,402 59,000 (40,599) 31.19% Licenses & Permits 354,128 427,202 (73,074) -17.11% 354,128 1,062,000 (707,872) 33.35% Fines & Forfeitures 852,748 619,945 232,804 37.55% 852,748 1,355,000 (502,252) 62.93% Sale Of Property & Compensation For Loss 49,527 91,134 (41,607) -45.65% 49,527 50,478 (951) 98.12% Miscellaneous 958,843 653,831 305,012 46.65% 958,843 1,317,000 (358,157) 72.81% Interfund Revenues 543,270 543,270 0 0.00% 543,270 1,700,971 (1,157,701) 31.94% State Aid 372,506 65,859 306,647 465.61% 372,506 14,641,858 (14,269,352) 2.54% Federal Aid 0 311,399 (311,399) -100.00% 0 557,006 (557,006) 0.00% Intrafund Revenues 0 0 0 - 0 2,222,000 (2,222,000) 0.00% Total 26,882,952 24,524,880 2,358,072 9.62% 26,882,952 73,745,001 (46,862,049) 36.45% Revenues in the General Fund totaled $26,882,952 as of June 30, 2018, which amounts to 36.45% of the 2018 budgeted total. Total revenues increased by 9.62%, or approximately $2,358,072, in comparison to the six month total of 2017. 2018 General Fund Second Quarter Report – Page 1 As noted in the first quarter report seasonality has a tremendous impact on the revenue recognition of the City throughout the fiscal year. For example the City’s AIM funding from New York State will not be received and recognized until the fourth quarter, as the City does not receive the principal amount until December 15th of the fiscal year. This revenue alone represents 16.65% of the total 2018 adjusted budget for revenues. Real property tax collections were $13,998,752 at the end of the first quarter in 2018, equaling 58.70% of the total revenue budgeted for. Real property tax collections improved significantly in the second quarter of 2018 causing the high percentage of budgeted revenues to be recognized and also the increase in revenues from the six month total of 2017. The increased revenues when comparing year to year is in agreement with the property tax increase that occurred in 2018. Revenues from Local Sources has only been recognized at 30.12% of the total amount budgeted for in 2018 due to the seasonality and revenue recognition timing of sales tax revenues. The total however in the first six months of 2018 has increased by 6.66%, or $358,000, in comparison to the six month total of 2017. The cause for this increase is from sales tax, which continues to increase quarterly from the prior year and defy the statewide trend, and interest collection on real property taxes. The cause specifically for the increase in penalty collection was from payment from property owners prior to the date of foreclosure. The revenues from Public Safety have both increased significantly and exceeded the total amount budgeted for in 2018 due to the collection rate of vacant building fees throughout the City. Revenues from Home & Community Services totaled $1,641,518 at the end of the second quarter, which is 57.80% of the total amount budgeted for in 2018. The significant increase from 2017 is due to the implementation of the refuse fee in 2018 whereas in 2017 the City had the recycling fee in place; thus, making it difficult to compare revenues from year to year. While collections have improved subsequent to the passing of legislation allowing interest to be charged there is still a concern as approximately 21.32% of the first installment payments due April 30th are still outstanding as of June 30, 2018. Also almost 50% of the total payments collected to date were both installments, meaning if payments continue on the current trend the collection of the second installment will sufficiently meet the total amount budgeted for in 2018. The significant increase in revenues in Fines & Forfeitures from 2017 and the high percentage in budgeted revenues recognized in the 2018 fiscal year is attributable to an increase in collections from traffic and parking fines. The increase in revenues classified as Miscellaneous from 2017 to 2018 are from both increased contributions from employees pertaining to health insurance and the premium received on the City’s Bond Anticipation Note (BAN) issuance in February. 2018 General Fund Second Quarter Report – Page 2  Part II – Expenditures General Fund Expenditures Expenditure 06/30/2018 06/30/2017 $ Change % Change 2018 Actual 2018 Budget $ Rem % Expended Code 1 - Salaries Permanent Salaries 11,682,476 11,214,312 468,164 4.17% 11,682,476 23,418,802 11,736,326 49.89% Temporary Salaries 197,613 184,616 12,997 7.04% 197,613 583,874 386,261 33.85% Overtime 86,821 57,902 28,920 49.95% 86,821 139,670 52,849 62.16% Overtime - Snow Plowing 151,726 133,124 18,602 13.97% 151,726 150,000 (1,726) 101.15% Overtime - Police 428,484 260,317 168,167 64.60% 428,484 850,000 421,517 50.41% Overtime - Fire 411,536 464,377 (52,841) -11.38% 411,536 1,145,000 733,464 35.94% Overtime - Public Safety Grants 19,635 236,413 (216,779) -91.69% 19,635 89,306 69,671 21.99% Misc. Other 577,226 542,438 34,789 6.41% 577,226 2,361,772 1,784,546 24.44% Total Code 1 13,555,517 13,093,499 462,018 3.53% 13,555,517 28,738,424 15,182,907 47.17% Code 2 - Equipment 89,441 4,649 84,791 1823.82% 89,441 155,714 66,273 57.44% Code 3 - Materials & Supplies 1,101,618 864,822 236,797 27.38% 1,101,618 2,398,004 1,296,385 45.94% Code 4 - Contractual Services Utilities 1,044,771 1,008,733 36,038 3.57% 1,044,771 2,181,500 1,136,729 47.89% Postage 14,824 17,990 (3,166) -17.60% 14,824 48,835 34,011 30.35% Printing & Advertising 23,131 22,205 926 4.17% 23,131 71,649 48,518 32.28% Repairs & Rentals 865,607 847,217 18,390 2.17% 865,607 2,018,716 1,153,109 42.88% Insurance 309,322 310,147 (825) -0.27% 309,322 332,465 23,143 93.04% Dues 9,888 22,190 (12,303) -55.44% 9,888 34,135 24,247 28.97% Consultant Services 850,664 826,229 24,435 2.96% 850,664 2,116,666 1,266,002 40.19% Training 49,669 77,177 (27,508) -35.64% 49,669 144,328 94,659 34.41% Travel 3,963 4,446 (482) -10.85% 3,963 18,311 14,348 21.64% Judgments & Claims 27,598 42,601 (15,003) -35.22% 27,598 250,000 222,402 11.04% Contingencies 0 0 0 - 0 938,340 938,340 0.00% Uniforms 39,364 38,914 450 1.16% 39,364 232,722 193,357 16.91% Medical Expenses 27,952 5,545 22,407 404.09% 27,952 48,000 20,048 58.23% Misc. Other 1,306 6,877 (5,572) -81.02% 1,306 17,500 16,194 7.46% Total Code 4 3,268,059 3,230,271 37,788 1.17% 3,268,059 8,453,166 5,185,108 38.66% Code 6/7 - Debt Service 5,025,888 4,606,832 419,057 9.10% 5,025,888 7,670,772 2,644,884 65.52% Code 8 - Benefits Pension 1,830,220 1,728,563 101,657 5.88% 1,830,220 7,398,940 5,568,720 24.74% Healthcare 6,344,643 6,060,461 284,182 4.69% 6,344,643 14,103,779 7,759,136 44.99% Dental 298,325 306,321 (7,996) -2.61% 298,325 631,425 333,100 47.25% Social Security 985,985 962,140 23,846 2.48% 985,985 2,198,519 1,212,534 44.85% Worker's Compensation 271,335 325,335 (54,000) -16.60% 271,335 400,000 128,665 67.83% Total Code 8 9,730,508 9,382,819 347,689 3.71% 9,730,508 24,732,663 15,002,155 39.34% Code 9 - Interfund Transfers 1,037,289 1,421,063 (383,774) - 1,037,289 1,109,865 72,576 93.46% Grand Total 33,808,320 32,603,955 1,204,366 3.69% 33,808,320 73,258,608 39,450,288 46.15% The six month total for expenditures in the General Fund was $33,808,320 which amounts to 46.15% of the total 2018 adjusted budget. The 2018 total is an increase of 3.69% from the six month total of 2017, or 2018 General Fund Second Quarter Report – Page 3 approximately $1,200,000. Similar to the first quarter the increase is primarily caused from areas of expenses that are fixed such as salaries to full-time employees, health insurance and debt service. Salaries for full-time employees were $11,682,476 as of June 30, 2018 which totals 49.89% of the total 2018 adjusted budget. This is an increase of 4.17%, or $468,164 from the six month total of 2017. The cause for the increase from year to year is due to the number of union contracts that were settled and the increased salaries. In the last twelve months the City has settled outstanding contracts with the PBA, COATS, UPSEU and CSEA that resulted in increased salaries in the 2018 fiscal year. Overtime relating to non-public safety totaled $86,821 at the end of the second quarter, which is 62.16% of the total 2018 adjusted budget. It is anticipated that budget transfers will be needed as the year progresses for these accounts. The cause for the amount of the budgeted expenditures used and also the increase of 49.95% from the six month total of 2017 is due to things such as garbage collection on holidays to ensure the department stays on schedule despite winter storms and other projects, required work to repair the City’s aging fleet and callbacks for maintenance of City facilities. Overtime in the Police Department totaled $428,484 at the end of the second quarter, which is 50.41% of the total amount budgeted for the 2018 fiscal year. The total has increased by approximately $168,000 from the six month total of 2017. As the graph below illustrates the total overtime is a five year when compared to the time period of 2014 through 2018. The cause for this increase is due to the settlement of the PBA and COATS contracts, which resulted in wages that were higher than the previous four years. There has also been the highest number of vacancies within the department when comparing the previous first six months of every year since 2014. Due to the staffing requirements of the department this results in overtime. 440,000 413,101 428,484 390,000 388,704 340,000 313,825 290,000 260,317 240,000 2014 2015 2016 2017 2018 Fire overtime, as illustrated in the line graph on the subsequent page, totaled $411,536 at the end of the second quarter in 2018. This total is 35.94% of the total 2018 adjusted budget amount. It is important to note that the majority of overtime costs within the Fire Department occur during the third and fourth quarters of the fiscal year historically when vacations are more common. The total overtime costs have decreased from the six month total of 2017 by $52,000 which is a decrease of 11.38%. The cause for the decrease is due to a decrease in the number of vacancies when comparing to 2018 to 2017 through the end of June. 2018 General Fund Second Quarter Report – Page 4  650,000 634,318 550,000 490,375 464,377 450,000 411,536 350,000 362,395 2014 2015 2016 2017 2018 Expenditures for equipment have increased from 2017 for purchases within the Police and Fire Departments that were approved to be spent in 2017 but had purchase orders carryover to 2018. This is a standard accounting procedure for the City and part of the accounting process. The purchases of expenditures relating to Materials & Supplies totaled $1,101,618 as of June 30, 2018, amounting to 45.94% of the total amount budgeted in 2018 for this category. The expenditures have increased by 27.38%, or $236,000, in comparison to the six month total of 2017. The increase is caused from the winter conditions and the increase costs related to the purchase of salt in the 2018 fiscal year. There have also been increased costs for the maintenance of city vehicles due to the aging fleet the City owns and operates with. Expenditures encompassing the Contractual Services totaled $3,268,059 at the end of the third quarter, which is an increase of $37,788 from 2017. This increase is very minimal especially when considering there are contractual costs, such as the 911 contract with the County, within this category that had increases annually that encompass the total increase. Health insurance costs totaled $6,344,643 at the end of the second quarter, which is 44.99% of the total amount budgeted in 2018. The costs have increased by 4.69% or approximately $284,000 from the six month total of 2017. The primary cause for the minimal increase is due to the City switching the Medicare Advantage Plan to a new provider which caused for significant savings in 2018. The actual results in 2018 are much improved from that of the first quarter; however, this is still an area of concern for the remainder of the fiscal year. The City experienced significant costs in the self-insured Blue Shield plan during the first quarter but over the last three months costs have stabilized. The concern still remains though that due to the number of high cost claims experiences and analyzing further the self-insured portion of the plan could be subject to more high claims that will drive costs up over the remaining six months. Part III – Conclusion 2018 2017 Difference Revenues 26,882,952 24,524,880 2,358,072 Expenditures 33,808,320 32,603,955 1,204,365 Difference (6,925,368) (8,079,075) 1,153,707 The results of the second quarter show in improved financial position than the six month total of 2017 due to increased revenue despite showing a “deficit” year to date. While there is a deficit currently, as was the case in 2017 as well, it is still too early to have a definitive thought on how the General Fund will end the 2018 General Fund Second Quarter Report – Page 5 fiscal year due to seasonality of how revenues and expenditures are recognized. What the report does indicate though is how items not subject to seasonality are trending for the year, such as revenues from parking and traffic tickets and overtime. If you have any questions regarding the information provided in this report please do not hesitate to contact me for answers. 2018 General Fund Second Quarter Report – Page 6  Wm. Patrick Madden Andrew Piotrowski Mayor Deputy City Comptroller Monica Kurzejeski Office of the City Comptroller Deputy Mayor City Hall 433 River Street – Suite 5001 Troy, New York 12180-3406 Date: July 30, 2018 To: Honorable Wm. Patrick Madden City Council Members From: Andrew Piotrowski Deputy City Comptroller Re: Second Quarter 2018 Financial Report – Sewer Fund Part I – Revenues Sewer Fund Revenues Revenue 06/30/2018 06/30/2017 $ Change % Change 2018 Actual 2018 Budget $ Diff % Achieved Sewer Rents 2,047,622 1,756,893 290,729 16.55% 2,047,622 4,650,000 (2,602,378) 44.03% Sewer Charges 197,161 81,344 115,817 142.38% 197,161 286,852 (89,691) 68.73% Use Of Money & Property 649 133 516 387.23% 649 500 149 129.83% Miscellaneous 14,565 9,955 4,610 46.32% 14,565 26,600 (12,035) 54.76% Total 2,259,997 1,848,325 411,672 22.27% 2,259,997 4,963,952 (2,703,955) 45.53% Revenues in the Sewer Fund totaled $2,259,997 at the end of the second quarter in 2018, which is 45.53% of the budgeted total. In comparison the 2018 revenues totaled $1,848,325; therefore the revenues in 2018 have increased by 22.27%. The primary source of revenue in the Sewer Fund comes from sewer rents charged to city residents, with revenue from this source totaling $2,047,622 as of June 30th, or 44.03% of the total 2018 budgeted amount. This is an increase of $290,729, or 16.55% from the six month total of 2017. The cause for the increase is similar to the first quarter of 2018 where the city sewer rate was increased in the beginning of 2017; therefore, the entire 2018 fiscal year is based on the new rate of 100% of the city water rate whereas the 2017 revenues were split between the two rates. 2018 Sewer Fund Second Quarter Report – Page 1  Part II – Expenditures Sewer Fund Expenditures Expenditure 06/30/2018 06/30/2017 $ Change % Change 2018 Actual 2018 Budget $ Rem % Expended Code 1 - Salaries Permanent Salaries 361,340 323,888 37,452 11.56% 361,340 813,258 451,918 44.43% Temporary Salaries 11,520 7,800 3,720 47.69% 11,520 32,500 20,980 35.45% Overtime 36,805 28,519 8,286 29.06% 36,805 90,000 53,195 40.89% Misc. Other 4,900 1,538 3,363 218.70% 4,900 17,500 12,600 28.00% Total Code 1 414,565 361,744 52,821 14.60% 414,565 953,258 538,693 43.49% Code 2 - Equipment 0 0 0 - 0 33,888 33,888 0.00% Code 3 - Materials & Supplies 58,812 80,681 (21,869) -27.11% 58,812 294,457 235,645 19.97% Code 4 - Contractual Services Utilities 4,102 4,686 (584) -12.46% 4,102 15,860 11,758 25.86% Repairs & Rentals 12,656 716 11,940 1667.64% 12,656 77,058 64,401 16.42% Insurance 15,094 15,083 10 0.07% 15,094 16,623 1,529 90.80% Consultant Services 28,761 7,353 21,408 291.16% 28,761 314,820 286,059 9.14% Training 0 0 0 - 0 10,000 10,000 0.00% Judgments & Claims 0 0 0 - 0 50,296 50,296 0.00% Uniforms 3,538 2,220 1,319 59.39% 3,538 8,500 4,962 41.63% Due To Other Funds 239,666 239,666 0 0.00% 239,666 479,332 239,666 50.00% Total Code 4 303,817 269,724 34,094 12.64% 303,817 972,489 668,671 31.24% Code 6/7 - Debt Service 62,764 62,086 678 1.09% 0 74,763 74,763 0.00% Code 8 - Benefits Pension 40,159 45,303 (5,144) -11.35% 40,159 155,791 115,632 25.78% Healthcare 129,058 148,512 (19,454) -13.10% 129,058 286,981 157,923 44.97% Dental 6,905 7,812 (907) -11.62% 6,905 14,614 7,709 47.25% Social Security 30,732 26,940 3,791 14.07% 30,732 72,924 42,192 42.14% Worker's Compensation 16,055 17,460 (1,405) -8.05% 16,055 30,000 13,945 53.52% Total Code 8 222,908 246,027 (23,119) -9.40% 222,908 560,310 337,402 39.78% Code 9 - Interfund Transfers 0 0 0 - 0 2,142,863 2,142,863 0.00% Grand Total 1,062,867 1,020,262 42,605 4.18% 1,000,103 5,032,028 4,031,925 19.87% Expenditures in the Sewer Fund totaled $1,062,867 as of June 30, 2018, an increase of $42,605 or 4.18% from that of 2017. When comparing the second quarter results to the overall Sewer Fund budget19.87% of the total expenditures have been recognized. When looking at the individual line items within the Sewer Fund the vast majority have not experienced a material increase or decrease in comparison to 2017. There was an increase in Permanent Salaries in the Sewer Fund which is primarily caused by the wage increase included in the settlement of the outstanding CSEA union contract. 2018 Sewer Fund Second Quarter Report – Page 2 The principal expenditure in the department is the annual transfer to the Capital Projects Fund for the Combined Sewer Overflow (CSO) Project. As discussed with the City Council this transfer will be recorded at the end of the 2018 fiscal year pursuant to the fund balance policy passed in March 2018. The amount of the transfer will be based on actual revenues and operating expenditures within the Sewer Fund. It is anticipated that expenditures will increase in the third and fourth quarters of the fiscal year within the Consultant Services line for two projects that have been budgeted for, and this is why only 9.14% of the line has been expended to date. Part III – Conclusion 2018 2017 Difference Revenues 2,259,997 1,848,325 411,672 Expenditures 1,062,867 1,020,262 42,605 Difference 1,197,130 828,063 369,067 The Sewer Fund has a surplus of $1,197,130 as of June 30, 2018, an increase of $369,067 from 2017. The cause of this increase is attributable to the increase in sewer rents to city residents and the rate increase passed in 2017. It is important to note that the Sewer Fund will show a surplus throughout the fiscal year because the transfer to the Capital Projects Fund will not occur until the 2018 year-end reconciliation. If you have any questions regarding the information provided in this report please do not hesitate to contact me for answers. 2018 Sewer Fund Second Quarter Report – Page 3  Wm. Patrick Madden Andrew Piotrowski Mayor Deputy City Comptroller Monica Kurzejeski Office of the City Comptroller Deputy Mayor City Hall 433 River Street – Suite 5001 Troy, New York 12180-3406 Date: July 30, 2018 To: Honorable Wm. Patrick Madden City Council Members From: Andrew Piotrowski Deputy City Comptroller Re: Second Quarter 2018 Financial Report – Water Fund Part I – Revenues Water Fund Revenues Revenue 06/30/2018 06/30/2017 $ Change % Change 2018 Actual 2018 Budget $ Diff % Achieved City Water Sales 2,063,293 2,034,440 28,853 1.42% 2,063,293 4,650,000 (2,586,707) 44.37% Outside Community Water Sales 2,729,950 3,412,130 (682,180) -19.99% 2,729,950 7,587,000 (4,857,050) 35.98% Unmetered Sales 125,149 110,361 14,789 13.40% 125,149 275,000 (149,851) 45.51% Use Of Money & Property 131,976 120,467 11,509 9.55% 131,976 210,000 (78,024) 62.85% Permits 5,410 6,240 (830) -13.30% 5,410 12,000 (6,590) 45.08% Sale Of Property 10,900 38,589 (27,689) -71.75% 10,900 51,000 (40,100) 21.37% Miscellaneous 60,578 48,794 11,784 24.15% 60,578 91,000 (30,422) 66.57% Interfund Revenues 163,500 163,500 0 0.00% 163,500 327,000 (163,500) 50.00% Appropriated Fund Balance 114,509 0 114,509 100.00% 114,509 1,635,000 (1,520,492) 7.00% Total 5,405,265 5,934,521 (529,256) -8.92% 5,405,265 14,838,000 (9,432,735) 36.43% Revenues in the Water Fund totaled $5,405,265 at the end of the second quarter of 2018, representative of 36.43% of the 2018 budgeted total. In comparison to the 2017 second quarter results of $5,934,521, the 2018 results have decreased by 8.92%. Water Fund revenues to city residents totaled $2,063,293 at the end of the second quarter in 2018, which is 44.37% of the budgeted total. The actual results have shown an increase from the six month total of 2017 amounting to 1.42%. It is anticipated that the revenues recognized from city residents will increase in the third and fourth quarter billings based on water consumption in the summer months. 2018 Water Fund Second Quarter Report – Page 1 Revenue from outside communities decreased by 19.99% from 2017, with a six month total in 2018 of $2,729,950, or 35.98% of the total amount budgeted. The cause of the decrease comes from three specific communities where consumption decreased. The first was Waterford/Halfmoon which decreased because of a timing difference from 2017 to 2018 and the period of billing will be corrected in the next bill. The other decreases were within Brunswick and North Greenbush. The City Comptroller’s Office is working with the Department of Public Utilities and the outside communities to review the meter readings for specific reasons why the decrease occurred. The revenues budgeted from Appropriated Fund Balance are primarily for the 2018 Water Fund Capital Plan. The revenue will be recorded as expenditures are incurred for the project. 2018 Water Fund Second Quarter Report – Page 2  Part II - Expenditures Water Fund Expenditures Expenditure 06/30/2018 06/30/2017 $ Change % Change 2018 Actual 2018 Budget $ Rem % Expended Code 1 - Salaries Permanent Salaries 1,331,360 1,306,698 24,662 1.89% 1,331,360 3,019,034 1,687,674 44.10% Temporary Salaries 936 11,940 (11,004) -92.16% 936 62,500 61,564 1.50% Overtime 88,996 49,159 39,837 81.04% 88,996 205,500 116,504 43.31% Misc Other 6,282 8,756 (2,474) -28.26% 6,282 76,332 70,050 8.23% Total Code 1 1,427,574 1,376,552 51,021 3.71% 1,427,574 3,363,366 1,935,792 42.44% Code 2 - Equipment 2,810 14,892 (12,083) -81.13% 2,810 57,810 55,000 4.86% Code 3 - Materials & Supplies 669,660 665,451 4,209 0.63% 669,660 2,061,779 1,392,119 32.48% Code 4 - Contractual Services Utilities 188,553 140,217 48,336 34.47% 188,553 428,265 239,712 44.03% Postage 17,928 12,720 5,207 40.94% 17,928 31,500 13,572 56.91% Printing & Advertising 5,069 3,681 1,388 37.71% 5,069 7,000 1,931 72.41% Repairs & Rentals 21,089 34,048 (12,959) -38.06% 21,089 84,000 62,911 25.11% Insurance 60,375 60,333 42 0.07% 60,375 67,491 7,116 89.46% Dues 0 113 (113) -100.00% 0 6,000 6,000 0.00% Consultant Services 147,545 43,729 103,816 237.41% 147,545 241,042 93,497 61.21% Training 4,246 3,066 1,180 38.48% 4,246 14,600 10,354 29.08% Travel 355 0 355 - 355 2,250 1,895 15.78% Uniforms 13,198 13,244 (46) -0.35% 13,198 31,500 18,302 41.90% Misc Other 1,064,986 1,054,542 10,445 0.99% 1,064,986 4,517,575 3,452,589 23.57% Total Code 4 1,523,344 1,365,693 157,651 11.54% 1,523,344 5,431,223 3,907,879 28.05% Code 6/7 - Debt Service 131,145 132,160 (1,015) -0.77% 131,145 563,745 432,600 23.26% Code 8 - Benefits Pension 143,969 161,004 (17,034) -10.58% 143,969 558,503 414,534 25.78% Healthcare 441,317 454,706 (13,388) -2.94% 441,317 981,342 540,025 44.97% Dental 22,579 24,666 (2,086) -8.46% 22,579 47,791 25,212 47.25% Social Security 105,048 101,901 3,146 3.09% 105,048 257,298 152,250 40.83% Workers' Compensation 13,638 17,166 (3,528) -20.55% 13,638 28,000 14,362 48.71% Total Code 8 726,552 759,443 (32,891) -4.33% 726,552 1,872,934 1,146,382 38.79% Code 9 - Interfund Transfers 0 0 0 - 0 1,495,000 1,495,000 0.00% Grand Total 4,481,084 4,314,191 166,893 3.87% 4,481,084 14,845,857 10,364,772 30.18% Expenditures in the Water Fund totaled $4,481,084 as of June 30, 2018, representative of 30.18% of the total amount budgeted in 2018. This 2018 total is an increase of 3.87%, or approximately $166,000 from the six month total of 2017. The primary cause for the increase in expenditures from 2017 to 2018 is within the Consultant Services line which increased $103,000. The increase and reason why $147,545 has been expended is due to the repairs needed for the water main that broke under the Poestenkill. 2018 Water Fund Second Quarter Report – Page 3 The increase in overtime is caused by the number of water main breaks that have occurred within the first six months of the 2018 fiscal year and the time needed to make the necessary repairs. In reviewing the other expenditures within the Water Fund all activity has marginal increases or remained the same as the first six months of 2017. Part III – Conclusion 2018 2017 Difference Revenues 5,405,265 5,934,521 (529,256) Expenditures 4,481,084 4,314,191 166,893 Difference 924,181 1,620,330 (696,149) As of June 30, 2018 the Water Fund has a surplus of $924,181 whereas in 2017 the six month surplus was $1,620,330. The decrease in current surplus is primarily caused by the decrease in revenues from outside communities. As noted above the City is working on resolving the cause for the decrease with the communities. While there is a decrease in current surplus the City Comptroller’s Office is still optimistic that the Water Fund will end the year with a healthy surplus based on historical trends of activity within the final six months of the fiscal year. If you have any questions regarding the information provided in this report please do not hesitate to contact me for answers. 2018 Water Fund Second Quarter Report – Page 4  Ord# 73 ORDINANCE AMENDING THE 2018 GENERAL FUND BUDGET The City of Troy, convened in City Council, ordains as follows: Section 1. The City of Troy 2018 budget is herein amended as set forth in Schedule A entitled: August 2018 Budget Amendments – CDBG Position which is attached hereto and made a part hereof Section 2. This act will take effect immediately. Approved as to form July 30, 2018 James A. Caruso, Corporation Counsel  Ord# 73 MEMO IN SUPPORT This amendment to the 2018 General Fund Budget provides the additional funding for a position within the CDBG Department (A-8022). This position is fully funded for through the City’s CDBG funding.  Schedule A Ord. #73 August 2018 Budget Amendments – CDBG Position Original Change Revised Department Account No. Description Budget* (+/-) Budget Revenues Interfund Revenues A.1000.2801.0407.0000 CDBG 614,553.00 59,811.00 674,364.00 Expenditures CDBG A.8022.0101.0000.0000 Permanent Salaries 228,830.00 45,232.00 274,062.00 CDBG A.8022.0805.0000.0000 Health 46,181.00 10,721.00 56,902.00 CDBG A.8022.0815.0000.0000 Dental 1,977.00 397.00 2,374.00 CDBG A.8022.0806.0000.0000 Social Security 17,505.00 3,461.00 20,966.00 Net Impact On General Fund 0.00 * Or as previously amended  Ord# 74 ORDINANCE AUTHORIZING THE ALLOCATION OF NEIGHBORHOOD IMPROVEMENT PROJECT FUNDS ________________________________________________________________________ The City of Troy, in City Council convened, ordains as follows: Section 1. $ 12,000 has been allocated in the 2018 City of Troy budget for 2018 Neighborhood Improvement Projects from Capital Resource Corporation. Section 2. The City Council of the City of Troy, New York, having given due deliberation and consideration to the several applications presented for Neighborhood Improvement Projects, does hereby allocate the 2018 Neighborhood Improvement Projects according to the attached schedule. Section 3. This ordinance will amend the allocation funding schedule set forth on May 3rd, 2018. Section 4. This ordinance shall take effect immediately. Approved as to form August 31, 2018 ________________________________________ James A. Caruso, Esq., Corporation Counsel  Ord# 74 NIP Subcommittee recommendations are forthcoming.  Ord# 75 ORDINANCE AMENDING THE CAPITAL PROJECTS FUND BUDGET The City of Troy, convened in City Council, ordains as follows: Section 1. The City of Troy 2018 budget is herein amended as set forth in Schedule A entitled: September 2018 Budget Amendments – Ingalls Avenue Boat/Kayak Launch which is attached hereto and made a part hereof Section 2. This act will take effect immediately. Approved as to form July 31, 2018 James A. Caruso, Corporation Counsel  Ord# 75 MEMO IN SUPPORT In reviewing the project budget for the Ingalls Avenue Boat and Kayak Launch it was discovered that the accounts were never properly setup. This ordinance amends the Capital Projects Fund to provide funding for both grants that cover the funding of the project along with the local share of the project.  Schedule A Ord# 75 September 2018 Budget Amendments – Ingalls Avenue Boat/Kayak Launch Original Change Revised Department Account No. Description Budget* (+/-) Budget Revenues Ingalls Avenue Boat Launch H.0000.3897.0553.0000 State Aid 0.00 1,050,000.00 1,050,000.00 Ingalls Avenue Boat Launch H.0000.3597.0553.0000 State Aid 0.00 43,762.50 43,762.50 Ingalls Avenue Boat Launch H.0000.5731.0553.0000 BANs Redeemed 0.00 14,587.50 14,587.50 Expenditures Ingalls Avenue Boat Launch H.7180.0200.0553.0000 Other Equipment & Capital Outlay 1,050,000.00 0.00 1,050,000.00 Ingalls Avenue Boat Launch H.7180.0203.0553.0000 Other Equipment & Capital Outlay 0.00 58,350.00 58,350.00 Net Impact On Capital Projects Fund 1,050,000.00 * Or as previously amended  Ord# 76 ORDINANCE TRANSFERRING FUNDS WITHIN THE SPECIAL GRANTS FUND BUDGET The City of Troy, convened in City Council, ordains as follows: Section 1. The City of Troy 2018 budget is herein amended as set forth in Schedule A entitled: August 2018 Budget Transfers – 2015 SLETPP which is attached hereto and made a part hereof Section 2. This act will take effect immediately. Approved as to form July 31, 2018 James A. Caruso, Corporation Counsel  Ord# 76 MEMO IN SUPPORT This ordnance amends the grant funding budget as requested by the Troy Police Department for the purchase of equipment with unused grant funding.  Schedule A August 2018 Budget Transfers – 2015 SLETPP Original Change Revised Department Account No. Description Budget* (+/-) Budget 2015 SLETPP CD.2016.0411.8000.8336 Training 7,250.00 (5,550.00) 1,700.00 2015 SLETPP CD.2016.0203.8000.8336 Equipment 92,750.00 5,550.00 98,300.00 Net Impact On Special Grants Fund 0.00 * Or as previously amended  Ord# 77 ORDINANCE AMENDING THE 2018 GENERAL FUND BUDGET TO REALLOCATE FUNDS FROM THE NEW YORK STATE DIVISION OF HOMELAND SECURITY AND EMERGENCY SERVICES (NYS DHSES) FOR THE PURPOSE OF TECHNICAL RESCUE & URBAN SEARCH AND RESCUE The City of Troy convened in City Council, ordains as follows: Section 1. The City of Troy 2018 budget is herein amended as set forth in Schedule A entitled: Technical Rescue & Urban Search and Rescue Grant which is attached hereto and made a part hereof Section 2. This act will take effect immediately. Approved as to form August 1, 2018 James A. Caruso, Corporation Counsel  Ord# 77 MEMO IN SUPPORT The Fire Department received grant funding from the NYS Division of Homeland Security and Emergency Services (NYS DHSES) for the purpose of Technical Rescue & Urban search and Rescue. This ordinance is to reallocate the remaining grant funding into the equipment line in an effort to utilize remaining funds prior to the expiration of the grant. The grant period is from December 7, 2015 through August 31, 2018.  SCHEDULE A City of Troy General Fund Budget Amendment Public Safety - Fire NYS Homeland Security Grant Technical Rescue & Urban Search and Rescue Grant Original * Revised Budget Change Budget Revenue A.3000.3389.0105 $ - $ 17,987 $ 17,987 NYS Homeland Security Total Revenue Increase $ 17,987 Expenditures A.3410.0303.0105 $ - $ 17,987 $ 17,987 Materials and Supplies Total Expenditures Increase $ 17,987 * or as previously revised