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2018-2019 Audit Report
THE TOWNSHIP OF SOUTH ORANGE VILLAGE ESSEX COUNTY, NEW JERSEY REPORT OF AUDIT YEARS ENDED DECEMBER 31, 2019 AND 2018 TOWNSHIP OF SOUTH ORANGE VILLAGE TABLE OF CONTENTS Exhibit Page Part I Independent Auditors’ Report 1 Report on Internal Control Over Financial Reporting and on Compliance 4 and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards Financial Statements Current Fund Balance Sheets A 6 Statements of Operations and Change in Fund Balance A-1 8 Statement of Revenues A-2 9 Statement of Revenues – Analysis of Realized Revenues A-2a 11 Statement of Revenues – Analysis of Nonbudget Revenues A-2b 12 Statement of Expenditures A-3 13 Trust Fund Balance Sheets B 17 General Capital Fund Balance Sheets C 18 Fund Balance C-1 19 Water Utility Balance Sheets D 20 Statement of Operations and Changes in Fund Balance D-1 21 Statement of Fund Balance D-2 22 Statement of Revenue – Operating Fund D-3 23 Statement of Expenditures D-4 24 Public Assistance Fund Balance Sheets E 25 Trustees of Free Public Library Balance Sheets F 26 Statement of Revenues and Expenditures F-1 27 Statement of Governmental Fixed Assets – Regulatory Basis G 28 Notes to Financial Statements 29 TOWNSHIP OF SOUTH ORANGE VILLAGE TABLE OF CONTENTS Exhibit Page Part II – Supplementary Information Current Fund Schedule of: Cash Receipts and Disbursements – Treasurer A-4 62 Change Funds A-5 63 Due To/From State of New Jersey per Chapter 129, P.L. 1976 A-6 64 Taxes Receivable and Analysis of Property Tax Levy A-7 65 -
State of New Jersey Office of the State Comptroller
STATE OF NEW JERSEY OFFICE OF THE STATE COMPTROLLER WASHINGTON BOROUGH (WARREN COUNTY) A PERFORMANCE AUDIT OF PROCUREMENT PRACTICES A. Matthew Boxer May 6, 2009 COMPTROLLER PA-03 TABLE OF CONTENTS Background ..................................................................................... 1 Audit Objective, Scope and Methodology ................................... 4 Summary of Audit Results ............................................................ 5 Audit Findings and Recommendations ........................................ 6 Procurement Practices ............................................................ 6 Construction of Public Works Garage ................................ 11 Purchase of Fire Truck ......................................................... 16 Internal Controls ................................................................... 18 Reporting Requirements ............................................................. 20 Auditee Response ........................................................ Appendix A 0 BACKGROUND Washington Borough (Borough) was incorporated as a borough by an Act of the New Jersey Legislature on February 20, 1868. As of the 2000 census, the Borough had 6,712 residents. Washington Borough is governed under the Faulkner Act/Council-Manager form of municipal government. This form of government consists of a Mayor, a Municipal Manager, and a Council. Under this form of government, the Municipal Manager serves as the chief executive and administrative official. The Municipal Manager appoints and -
Elective Office in Local Government
Elective Office in Local Government > ready > set > succeed newPA.com Elective Office in Local Government Eleventh Edition September 2010 Comments or inquiries on the subject matter of this publica tion should be addressed to: Gov er nor’s Cen ter for Lo cal Gov ern ment Ser vices De part ment of Com mu nity and Eco nomic De vel op ment Com mon wealth Key stone Build ing 400 North Street, 4th Floor Har ris burg, Penn syl va nia 17120-0225 (717) 787-8158 1-888-223-6837 E-mail: [email protected] This and other publica tions are available for viewing or downloading free-of-charge from he Department of Commu nity and Economic Devel op ment web site. Printed copies may be ordered and purchased through a private vendor as indicated on the web site. Ac cess www.newPA.com Se lect Get Local Gov Support Se lect Pub li ca tions No liability is assumed with respect to the use of informa tion contained in this publica tion. Laws may be amended or court rulings made that could affect a particular procedure, issue or interpre ta tion. The Department of Commu nity and Economic Devel op ment assumes no responsi bility for errors and omissions nor any liability for damages resulting from the use of informa tion contained herein. Please contact your local solicitor for legal advise. Prepa ration of this publica tion was financed from appropri a tions of the General Assembly of the Common wealth of Pennsyl vania. Copyright © 2010, Pennsylvania Department of Commu nity and Economic Devel op ment, all rights reserved. -
BOROUGH COUNCIL HANDBOOK Twelfth Edition | August 2019
BOROUGH COUNCIL HANDBOOK Twelfth Edition | August 2019 Harrisburg, PA Commonwealth of Pennsylvania PA Department of Community & Economic Development | dced.pa.gov Comments or inquiries on the subject matter of this publication should be addressed to: Governor’s Center for Local Government Services Department of Community and Economic Development Commonwealth Keystone Building 400 North Street, 4th Floor Harrisburg, Pennsylvania 17120-0225 (717) 787-8158 1-888-223-6837 E-mail: [email protected] dced.pa.gov No liability is assumed with respect to the use of information contained in this publication. Laws may be amended or court rulings issued that could affect a particular procedure, issue or interpretation. The Department of Community and Economic Development assumes no responsibility for errors and omissions nor any liability for damages resulting from the use of information contained herein. Please contact your local solicitor for legal advice. Preparation of this publication was financed from appropriations of the General Assembly of the Commonwealth of Pennsylvania. Copyright © 2019, Pennsylvania Department of Community and Economic Development, all rights reserved. Table of Contents I. Office of Borough Council Member . .1 Ward Redistricting . .1 Redistricting by Ordinance . .1 II. Legislative Powers . .7 General Powers . .7 The Legislative Role . .7 Quasi-Judicial Role . .8 Conduct of Meetings . .8 Parliamentary Procedure . .10 Sunshine Act . .11 Minutes and Records . .11 Intergovernmental Cooperation . .12 III. Administrative and Appointive Powers . .14 Appointed Administrator . .14 Personnel Management . .16 Appointment Powers . .17 Boards and Commissions . .18 Municipal Authorities . .19 IV. Fiscal Powers . .22 Taxes . .22 Act 50 . .23 The Budget . .24 The Budget Calendar . .25 Capital Improvements Planning and Budgeting . -
Offering Memorandum
OFFERING MEMORANDUM Liquor Store & Mixed Use Investment Property CLIFFSIDE PARK, NJ OFFERING MEMORANDUM KW COMMERCIAL PRESENTED BY: 2200 Fletcher Avenue, 5th floor BRUCE ELIA JR. Fort Lee, NJ 07024 Broker-Associate 0: 201.917.5884 X701 C: 201.315.1223 [email protected] NJ #0893523 OFFERING MEMORANDUM Confidentiality & Disclaimer CLIFFSIDE PARK, NJ All materials and information received or derived from KW Commercial its directors, officers, agents, advisors, affiliates and/or any third party sources are provided without representation or warranty as to completeness , veracity, or accuracy, condition of the property, compliance or lack of compliance with applicable governmental requirements, developability or suitability, financial performance of the property, projected financial performance of the property for any party’s intended use or any and all other matters. Neither KW Commercial its directors, officers, agents, advisors, or affiliates makes any representation or warranty, express or implied, as to accuracy or completeness of the materials or information provided, derived, or received. Materials and information from any source, whether written or verbal, that may be furnished for review are not a substitute for a party’s active conduct of its own due diligence to determine these and other matters of significance to such party. KW Commercial will not investigate or verify any such matters or conduct due diligence for a party unless otherwise agreed in writing. EACH PARTY SHALL CONDUCT ITS OWN INDEPENDENT INVESTIGATION AND DUE DILIGENCE. Any party contemplating or under contract or in escrow for a transaction is urged to verify all information and to conduct their own inspections and investigations including through appropriate third party independent professionals selected by such party. -
ZONING MAP 11X17
ZONING LEGEND TOWNSHIP LANDS CP COUNTY PARK WA WILDERNESS AREA DISTRICT BOARD OF EDUCATION LANDS R-1 RESIDENCE DISTRICT (ONE FAMILY - MAX. DENSITY: ONE D.U./3.5 ACRES: MIN. LOT SIZE: 100,000 SQ.FT.) LOT SIZE AVERAGING PERMITTED R-1 R-1A RESIDENCE DISTRICT (ONE FAMILY - MAX. DENSITY: ONE D.U./2.5 ACRES: MIN. LOT SIZE:100,000 SQ.FT.) LOT SIZE AVERAGING PERMITTED R-2 RESIDENCE DISTRICT (ONE FAMILY - MAX. DENSITY: ONE D.U./1.5 ACRES: MIN. LOT SIZE: 60,000 SQ.FT.) PCD LOT SIZE AVERAGING PERMITTED R-2A RESIDENCE DISTRICT (ONE FAMILY - MAX. DENSITY: ONE D.U./1.5 ACRES: MIN. LOT SIZE: 60,000 SQ.FT.) LOT SIZE AVERAGING & TOWNHOUSE DEVELOPMENT PERMITTED R-2B-1 RESIDENCE DISTRICT R-1 (ONE FAMILY - MAX. DENSITY: ONE D.U./1.5 ACRES: MIN. LOT SIZE: 60,000 SQ.FT.) CLUSTER, LOT SIZE AVERAGING & PRIVATE RECREATION PERMITTED R-2B-2 RESIDENCE DISTRICT (ONE FAMILY - MAX. DENSITY: ONE D.U./1.5 ACRES: MIN. LOT SIZE: 60,000 SQ.FT.) CLUSTER, LOT SIZE AVERAGING & PRIVATE RECREATION PERMITTED TOWNSHIP OF R-3 RESIDENCE DISTRICT HARDING (ONE FAMILY - MIN. LOT SIZE: 20,000 SQ.FT.) R-4 RESIDENCE DISTRICT (ONE FAMILY - MIN. LOT SIZE: 10,000 SQ.FT.) R-5 RESIDENCE DISTRICT (ONE FAMILY - MIN. LOT SIZE: 41,250 SQ.FT.) CP R-5A RESIDENCE DISTRICT (ONE FAMILY - MIN. LOT SIZE: 41,250 SQ.FT.) SENIOR HOUSING PERMITTED R-6A TOWNHOUSE DISTRICT R-6B TOWNHOUSE DISTRICT R-6C RESIDENCE DISTRICT R-1 (ONE FAMILY & MULTI-FAMILY DWELLINGS DENSITY: TWO D.U./1.0 ACRES, MAX. -
The Founding of Oakland to the Surge to Independence 1695 - 1902
The Founding of Oakland to The Surge to Independence 1695 - 1902 It May Not Be What You Thought Kevin Heffernan April 2, 2014 Commonly Accepted Oakland History • Oakland Was Settled Following the 1694 Land Patent of Arent Schuyler • 10 Dutch Families Came Here in 1695 and Settled This Valley as Farmers • The Dutch Generally and Our Settlers Specifically Had Warm, Peaceful Relationships With the Indians • George Washington Slept at the Van Alen House on July 14, 1777 • The Bergen County Court House Was Here During the American Revolution • Oakland Became a Borough in 1902 A Few Questions About Accepted Oakland History • Oakland Was Settled Following the 1694 via the Land Patent of Arent Schuyler - Is It Documented? Why Did He Do It? • 10 Dutch Families Came Here in 1695 and Settled This Valley as Farmers - How Do We Know That? Who Were They? • The Dutch Generally and Our Settlers Specifically Had Warm, Peaceful Relationships With the Indians - Is My Teepee Your Teepee? A Few Questions About Accepted Oakland History • George Washington Stayed at the Van Alen House on July 14, 1777 - What Does His Dispatch Say? • The Bergen County Court House Was Here During the American Revolution - How Did That Happen? • Oakland Became a Borough in 1902 - How and Why Did That Happen? Discussion • Consider the Role of Mother Nature in Oakland’s Independence • Explore the Anglo-Dutch Foundation of This Valley • Attempt to ID the Names of the Original Settlers • Chart the Dutch and British Views Toward the Indians • Discuss Important Aspects of Oakland’s Development during the 1700 - 1800 Period • Present the Events and Environment Within and Beyond Oakland That Led to Our Independence: 1800 - 1901 • Examine Oakland’s Independence Process Itself The Role of Nature to Create Oakland Ramapo Mountains Created Millions of Years Ago. -
Guide to Borough Government
The Pennsylvania State Association of Boroughs Junior Council Person Program: Guide to Borough Government Thank you for committing to serve your borough through the Pennsylvania State Association of Boroughs Junior Council Person (JCP) Program. From its inception, the JCP program has aimed to provide high school juniors and seniors across the Commonwealth an opportunity to learn about and actively participate in borough government. By becoming a junior council person you have taken a step to strengthen your community and become a leader for future generations of public service minded individuals. The following pages are designed to assist you during your term on borough council. This guide will explain, as simply as possible, the structure and nature of local government in Pennsylvania. It will give you details on the qualifications to become a borough councilperson and the powers granted once a citizen is elected to the position. It will explain to you how meetings are conducted, why it is important to be accountable and transparent in your actions, and the various responsibilities placed on borough councils throughout the state. It will give you information on the fiscal powers of borough council and will explain to you the importance of providing municipal services to the residents of your community. We encourage you to ask your borough officials questions throughout the year and to dig deeper into important community issues. We have also included “Questions to Consider” and “Challenges” at the end of each section. These questions and challenges are designed to stimulate your thinking and encourage you to delve deeper into the topic areas. -
2-19 an Ordinance Providing Compensation for Certain Officers and Employees of the Borough of Lincoln Park
Ordinance 2-19 AN ORDINANCE PROVIDING COMPENSATION FOR CERTAIN OFFICERS AND EMPLOYEES OF THE BOROUGH OF LINCOLN PARK WHEREAS, N.J.S.A. 40:69A-180 provides that, for municipalities governed by the Faulkner Act form of government, the salary, wages or other compensation of the Mayor, Council members and Department Heads/Directors shall be fixed by Council; and WHEREAS, N.J.S.A. 40:69A-43a provides that the Mayor shall fix the amount of salary, wages or other compensation paid to employees of the administrative departments other than the Department Heads/Directors of each department, and except that salaries which are required by law to be fixed by ordinance shall be fixed by ordinance; and WHEREAS, the salary, wages or other compensation for the Borough Clerk, Deputy Borough Clerk, Tax Assessor, Tax Collector, Borough Attorney and Municipal Court Judge must also be authorized by the Council via Ordinance as these positions do not fall within the category of the positions for which the Mayor may set the salary; and WHEREAS, the Borough of Lincoln Park desires to set a range for the salary, wages and other compensation for those officials and employees as set forth herein, which excludes only compensation for overtime and sell back of unused vacation days and sick days; NOW, THEREFORE, BE IT ORDAINED by the Governing Body of the Borough of Lincoln Park, County of Morris, State of New Jersey, as follows: SECTION ONE: The annual compensation range for the Department Heads/Directors within the Borough of Lincoln Park effective January 1, 2019 -
Emerson: a Brief History
Old picture post card of Emerson, looking east toward Emerson Hotel and Linwood School. Emerson: A Brief History Beginnings e take for granted what Emerson is today - a bustling community of over 7,000 W residents, with modern roadways, our own public school system and retail establishments that cater to our many needs. But we didn’t get that way overnight, and our community’s foundations were laid long before we were incorporated as a borough in 1903. Prior to the first non-native settlers, what is today Emerson was part of a tribal territory of Lenape Indians. Since there’s no written record of their activity, we cannot be sure how intensively they used the land – whether they made settlements here or just passed through. But we are reminded of their presence by Kinderkamack Road, which gets its name from a Lenape word for the local area. Though the true meaning of Kinderkamack has been debated for many years, most historians now agree that it should be translated as “upland”, a reference to the prominent ridge that extends from western Emerson south to River Edge. Of course there was no “Emerson” when the first non-native settlers came to this region. The area was known by two unofficial names, the aforementioned Kinderkamack on the west, which included parts of present-day Oradell and River Edge, and Old Hook on the east, the “hook” from a Dutch word meaning “angle” or “corner”. That angle of land was delineated by three connecting water courses – the Hackensack River, the Pascack Brook and the Musquapsink Brook. -
Village of Ridgewood Paramus Borough Ho-Ho-Kus Borough
U.S. Department of the Interior Prepared in cooperation with the Scientific Investigations Map 3299 U.S. Geological Survey New Jersey Department of Environmental Protection Sheet 2 of 10 Pamphlet accompanies map 74°07' 74°06' 74°05' 74°04' HOLLYWOOD AVENUE 41°00' Ho-Ho-Kus 41°00' EXPLANATION Borough Flood-inundation area Limit of study reach Flow arrow—Indicates direction of water flow Washington U.S. Geological Survey streamgage 01390500 and number Township 17 17 State route marker G A R D E N S 01390500 T A 40°59' T 40°59' E Village of P A Ridgewood R K W A Y EAST RIDGEWOOD AVENUE r e v i R Paramus e l Borough d GROVE STREET d 40°58' a 40°58' S Study area Glen Rock Borough NEW JERSEY 74°07' 74°06' 74°05' 74°04' UNCERTAINTIES AND LIMITATIONS FOR USE OF FLOOD-INUNDATION MAPS Although the flood-inundation maps represent the boundaries of inundated areas with a distinct line, some uncertainty is associated with these maps. The flood boundaries shown were estimated based on water stages (water-surface elevations) and streamflows at selected USGS streamgages. Water-surface elevations along the stream reaches were estimated by steady-state hydraulic modeling, assuming unobstructed flow, and using streamflows and hydrologic conditions anticipated at the USGS streamgage(s). The hydraulic model reflects the land-cover characteristics and any bridge, dam, levee, or other hydraulic structures existing as of 2013. Unique meteorological factors (timing and distribution of precipitation) may cause actual streamflows along the modeled reach to vary from those assumed during a flood, which may lead to deviations in the water-surface elevations and inundation boundaries shown. -
Table of Contents
Housing Element and Fair Share Plan Borough of Far Hills, Somerset County NJ July 2019 Introduction / Overview The Borough of Far Hills first addressed its affordable housing obligations through Superior Court action of the Honorable Eugene D. Serpentelli in the 1980’s which resulted in construction of the Polo Club neighborhood in Far Hills including 125 homes, of which 25 of the units are affordable housing. Following that decision, the Borough of Far Hills first petitioned the NJ Council on Affordable Housing (COAH) on June 5, 2000 and received second round substantive certification from COAH on February 7, 2001. The Borough’s second round affordable housing obligation that was assigned by COAH was 37 new construction units, which were addressed in the Borough’s certified second round fair share plan. The Borough’s 2001 six-year certification from COAH was set to expire on February 7, 2007. Pursuant to COAH’s initially-adopted third round rules, Far Hills Borough adopted it’s third round fair share plan on January 9, 2007, prior to the anticipated expiration of the Borough’s second round certification, which was set to expire on February 7, 2007. The 2007 Plan fully satisfied Far Hills Borough’s then Third Round (2004-2014) affordable housing obligation in accordance with N.J.A.C. 5:94-1 et seq. Subsequent to the Borough petitioning COAH for 3rd Round substantive certification, the NJ Appellate Division stayed action on all petitions for substantive certification and ordered COAH to revise its initially adopted third round rules and address a series of flaws that the Court found to exist as a result of challenges brought by builders and affordable housing advocates.