2015 Tentative Budget

I've sent my comments on the 2015 Tentative Budget to the Supervisor and Councilperson with a copy to Comptroller Phillips and Town Clerk Kennedy. 

Following are some of my comments/observations/concerns. 

Pete Stenson

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·         It appears that the wrong 2014 Budget file may have been used:

o   The 2014 Adopted Budget Column is erroneous in that the $110,000 in 1990.4 – Contingency (page 6) is not included in Expense calculations … Total General Fund CE should be $1,245,538 and Total General Fund Expense should be $8,042,372.  This is likely a formula error.

o   Similarly, the 1990.4 – Contingency in the amount of $110,000 is not included in Expense calculations.  Total Expense should be $8,184,511.  Again, this is likely a formula error.

·         Numerous YTD 9/30/14 Actual Revenues and Expenses exceed those included in the respective 2015 Tentative Budget Accounts, raising concern about the latter estimates.

·         “All-Funds” Personal Service (excluding Ambulance District) increases by about $74,000. 

o   Various accounts appear to include funding for many of the positions eliminated at the 1/2/14 Organizational Meeting.  Is funding for these positions included in or excluded from the 2015 Tentative Budget?  If included, is it by oversight or will the positions be filled now that a year has lapsed?

o   Similarly, funding for positions created and raises for existing positions implemented at the 1/2/14 Organizational Meeting appear to be missing from the impacted accounts.

·         “All-Funds” Employee Benefits (excluding Ambulance District) decrease by $145,037 despite increased All-Funds Personal Service.  Can this be explained?

·         Have the Personal Service, Employee Benefit, CE and Equip Account Allocations been recalculated? 

·         Total Sewer Debt payments increase by roughly $68,000.  I believe the WWTP Project was scheduled to be completed by the end of 2014.  Are the debt payments included in the 2015 Tentative Budget? 

·         Is there a 2015 financial impact of the Memorandum of Agreement with the East Greenbush Emergency Communications Union approved at the 10/15/14 Town Board Meeting and if so, is it reflected in the 2015 Tentative Budget?  If so in what amount?

·         How are the Police and CSEA negotiations progressing?  Are provisions made for raises in the 2015 Tentative Budget?

·         2015 Tentative Budget General Water Fund shows a deficit of $47,831.

·         What, if any Fee increases are included in the 2015 Tentative Budget?

·         What, if any, new positions, reorganizations and/or salary increases are included in the 2015 Tentative Budget?

·         What, if any, position eliminations are reflected in the 2015 Tentative Budget?

·         General Fund Account:

o   3020.1 - Emergency Communications PS increases $138,912.

o   3120.1 - Police & Constable PS increases $101,549 over 2014.

o   8160.4 - Refuse/Garbage CE decreases $56,831 from 2014 Adopted.

o   Other - Reserves/Debt Reduction 962 - Provision for Other Uses is split into 3 lines for a total of $177,316.  The purpose should be identified.

o   3005 - State Aid Mtg Tax decreases $125,000 from 2014 Adopted and $765 below 9/30/14 YTD.