Village of Tuckahoe Citizens Budget Advisory Committee 2013 Final Report Delivered: April 8, 2013 Mission Statement The Citizens Budget Advisory Committee aids the Village Board in its mission to ensure that (a) expenditures, and any debt or future obligations accumulated, are appropriate for the income of the individuals living in the village; (b) expenditures promote the core missions of government and the priorities of the Village Board; (c) opportunities for efficiency and the elimination of wasteful spending are investigated; and, (d) taxes, fees, and fines imposed are done in a way that promote the priorities of the Village Board and minimize economic distortion. Tuckahoe CBAC Final Report 2013-04-08 1 | P a g e Table of Contents Mission Statement ........................................................................................................................................ 1 Acknowledgements ....................................................................................................................................... 5 Executive Summary ....................................................................................................................................... 6 Analyses of 2012-2013 Budget ..................................................................................................................... 7 Spending vs. Income of Residents ............................................................................................................ 7 Debt and Obligations ................................................................................................................................ 8 Spending to Support the Core Missions of Government ........................................................................ 10 Analysis of Revenues ................................................................................................................................... 12 Real Estate Taxes .................................................................................................................................... 12 Tax on Utilities ........................................................................................................................................ 13 Tax on Commerce ................................................................................................................................... 13 Use of Village Asset ................................................................................................................................. 14 Budget & Policy Recommendations ............................................................................................................ 15 Law & Order ............................................................................................................................................ 15 Recommendation 1 (Law & Order): Eliminate the Village Court by consolidating into Eastchester Town Court ($200k in Annual Savings) ............................................................................................................. 15 Rec 2 (Law & Order): Reduce Over-Capacity in Police Department by Eliminating Four Power of Arrest Officer Positions ($550k in Annual Savings)............................................................................................ 16 Rec 3 (Law & Order): Maintain Police Outreach Programs .................................................................... 19 Rec 4 (Law & Order): Maintain Police Emergency Response Unit (ERU) ................................................ 19 Employee Benefits & Compensation Policies ......................................................................................... 21 Rec 5 (Benefits): Lower Number of Sick Days and Eliminate Accrual of Pay for Unused Sick Days ($90,000 per year) ................................................................................................................................... 21 Rec 6 (Benefits): Eliminate ‘Show-Up for Work’ Bonus ($4,000 in Annual Savings) .............................. 22 Rec 7 (Benefits): Reduce Paid Holidays from 15 to 12 ($18,000) ........................................................... 22 Rec 8 (Benefits): Maintain Vacation Schedule but Clarify Carry-Over Policy ......................................... 23 Rec 9 (Benefits): Increase Family Portion of Retiree Healthcare Contributions to 50% from 35% ($5,000) ................................................................................................................................................... 23 Rec 10 (Benefits): Increase Healthcare Contributions to 50% ($90,000 in Annual Savings) .................. 23 Rec 11 (Benefits): Eliminate Longevity Bonus Policy ($15,000 in Annual Savings) ................................. 24 Rec 12 (Benefits): Increase Staff and Departmental Head Salaries by $3–5,000 subject to implementation of Benefit/Longevity recommendations ($100-$150,000 increase in annual spend) . 24 Rec 13 (Benefits): Establish Employee Benefits Committee ................................................................... 24 Rec 14 (Benefits): Change Residency Requirement to require staff to live outside of the Village borders ................................................................................................................................................................ 25 Community Enrichment .......................................................................................................................... 26 Tuckahoe CBAC Final Report 2013-04-08 2 | P a g e Rec 15 (Community): Expand Mandate of Library Board to Community Enrichment Board ................. 26 Rec 16 (Community): Eliminate Full-time Recreation Director ($110,000 in Annual Savings) ............... 26 Rec 17 (Community): Increase Community Enrichment (Library) Budget by $70,000 subject to Rec 16 ................................................................................................................................................................ 27 Rec 18 (Community): Increase Use of Space Fees for Community Center ($12,000) ............................ 27 Rec 19 (Community): Investigate Coordination of Services with Eastchester / Bronxville Library ........ 27 Roads / Parks & Refuse / Recycling ......................................................................................................... 28 Rec 20 (Public Works): Increase Contributions for Healthcare to 50% .................................................. 28 Rec 21 (Public Works): Maintain Cross-Training ..................................................................................... 28 Rec 22 (Public Works): Maintain Trash Collection Schedule .................................................................. 28 Rec 23 (Parks): Consolidate Tree and Environmental Committee into the Tuckahoe Beautification Committee .............................................................................................................................................. 28 Rec 24 (Parks): Implement a Formal Teen Summer Employment Program ($15,000) ........................... 29 Rec 25 (Parks): Transform Quarry Park to White Marble Fields ($3,000,000 to the Village in One-time Fees) ........................................................................................................................................................ 29 Zoning & Community Standards ............................................................................................................. 32 Rec 26 (Standards): Reduce Building Fees from 3% to 1% ..................................................................... 32 Rec 27 (Standards): Designate Large Scale Building Fees to Capital Improvement Fund ...................... 33 Rec 28 (Standards): Consolidate Planning and Sign & Awning Board ($1,000) ...................................... 33 Administration & Taxes ........................................................................................................................... 34 Rec 29 (Admin): Increase Budget for Website ($20,000 Increase in Annual Spend) .............................. 34 Rec 30 (Admin): Eliminate Monthly Stipend for Village Doctor ............................................................. 34 Rec 31 (Admin): Create Reserve Fund Line Item for future Healthcare Payments ................................ 34 Rec 32 (Taxes): Eliminate 1% Utility Tax on Phone ($20,000 decrease in Annual Revenue) .................. 35 Rec 33 (Taxes): Eliminate 1% Utility Tax on Cable ($90,000 decrease in Annual Revenue) ................... 35 Rec 34 (Taxes): Maintain Utility Tax on Water & Electricity at 1% ......................................................... 35 Recommendations for Improved Transparency and Communication ....................................................... 36 Process Recommendation 1: Net-Down Library Fund Transfers from Budget Presentation ................. 36 Process Rec 2: Post Village Budget in both Accounting form and CBAC form ........................................ 36 Process Rec 3: Post Trial Balances on Village Website each quarter ...................................................... 36 Process Rec 4: Post the Collective Bargaining Agreements on the Village Website .............................. 36 Process Rec 5: Post the Employee Manuals on the Village Website ...................................................... 36 Process Rec 6: Maintain a Capital Improvement Project Plan ................................................................ 37 Process