TO:Budget & Finance Committee
Michael J. Pepe, Chairman, Legislator, District 7
Martin P. Kelly, Legislator, District 1
Brian D. Sweet, Legislator, District 2
Roy S. Dimond, Legislator, District 3
Robert Headwell, Jr., Legislator, District 4
Daniel P. Wilson, Legislator, District 5
John M. Duchessi, Legislator, District 6
Joseph M. Isabel, Legislator, District 8
Robert A. Purtell, Legislator, District 9
FROM:Cheryl A. Reese, Clerk of the Legislature
CC:Legislators, County Attorney, County Treasurer, Media
DATE:2/21/2018
RE:Committee Meetings

Chairman Michael Pepe has called a meeting of the Budget and Finance Committee for 6:00 p.m. on Tuesday, January 16, 2018 in the Legislative Chambers, County Office Building, 64 Broadway, Fonda, New York. Items on the agenda, at this time, are as follows:

1.  DISCUSSION

 A. Privilege of Committee Chair, Committee Members & Legislators to discuss items of interest, etc., regarding departments governed by this Committee 

2.  RESOLUTON CORRECTING APPLICATION FOR 2018 TOWN AND COUNTY TAX ROLL (REAL PROPERTY)

3.  RESOLUTION APPOINTING MEMBER TO THE AUDIT COMMITTEE  (COUNTY LEGISLATURE)

4.  RESOLUTION APPROVING ABSTRACT OF AUDITED CLAIMS (COUNTY LEGISLATURE)

5. OTHER



Proposed Resolutions

Res. #Sponsor/SecondRecommendation
9

RESOLUTON CORRECTING APPLICATION FOR 2018 TOWN AND COUNTY TAX ROLL (REAL PROPERTY) 

Purtell/WilsonMove to Full Legislature
10

RESOLUTION APPOINTING MEMBERS TO THE AUDIT COMMITTEE  (COUNTY LEGISLATURE)

Kelly/SweetMove to Full Legislature
11

RESOLUTION APPROVING ABSTRACT OF AUDITED CLAIMS (COUNTY LEGISLATURE)

Kelly/DimondMove to Full Legislature



Montgomery County Seal!RESOLUTION NO. 9 of 2018

DATED: January 23, 2018

RECOMMENDATION:
     

RESOLUTON CORRECTING APPLICATION FOR 2018 TOWN AND COUNTY TAX ROLL (REAL PROPERTY) 


Resolution by Legislator: Purtell
Seconded by: Wilson

WHEREAS, an Applications have been filed for Correction of the 2018 County & Town Tax Rolls, pursuant to Section 554 of the Real Property Tax Law, with the Real Property Director, alleging errors on the 2018 Tax Roll, and

WHEREAS, said Director has investigated and filed reports, pursuant to said statue, and

WHEREAS, the Montgomery County Legislature has reviewed the Real Property Tax Director's reports and application, and

WHEREAS, the Montgomery County Legislature finds that there was an Clerical Error that is applicable in the application for correction.

Application for Correction to the 2018 County and Town Tax Rolls

Approved -

See Attached List -

The Clerical Error is that there was an incorrect entry on the tax roll of a relevied school tax which was previously paid.  The school relevy should be removed for each of these parcels.

WHEREAS, Resolution 6 of 2018 only allows the Auditing Committee to sign correction that does not exceed $2,500

RESOLVED, that the tax levying body hereby is authorized and directed to approve said applications by making notations on the original applications and duplicates, and by entering the corrected extension of taxes, and

RESOLVED, that said County Director is also authorized and directed to make an order setting forth the corrected taxes, and directing the officer having jurisdiction over the tax roll to correct the rolls, and to affix the orders and approved applications to the tax rolls and the warrants, per Section 554 of the Real Property Tax Law, such annexed applications and warrants becoming a part of such tax rolls, and

RESOLVED, that the County Director shall immediately submit, to the officers having jurisdiction over the tax rolls, and above order, all approved applications, and

RESOLVED, that the County Director shall mail Notices of Approval of the Application to the applicants and the Auditing Department shall submit a monthly report, setting forth all corrections and/or refunds processed, to the Legislators, and

RESOLVED, that, provided the applications were filed pursuant to Paragraph 7A of Section 554 of the Real Property Tax Law, the application shall have eight days, from the date of the mailing of the Notice of Approval, to pay such corrected taxes, without interest, and

RESOLVED, that the said officers having charge of the tax rolls hereby are ordered and directed to immediately collect the correct tax, and

FURTHER RESOLVED, that the Treasurer is directed to charge any taxes deleted from the current rolls, by this resolution, whereever appropriate, against the account of the respective property-taxing jurisdiction for inclusion in the next ensuing tax levy, and

FURTHER RESOLVED, that the Treasurer is directed to notify the appropriate districts, prior to May 1, 2018 or any relevy cancelled by this resolution and will be charged back on the ensuing tax roll.

RESOLUTION VOTE, passed with Aye(8). Legislator Purtell was absent. (1/23/2018)



Correction of Tax Rolls

Statement of Legislative and Financial Impact:

I. Nature of Request:

Approving the applications for correction to the 2018 County and Town Tax Rolls


II. Justification:

Review of the application for Correction of Errors


III. Legislative Impact:

Pursuant to the RPTL 554, applications for corrections were filed with the Real Property Tax Director.  The Real Property Tax Director is recommending that the applications be approved, for over the $2,500 limit, making them subject to review by the Montgomery County Legislature.


IV. Financial Impact:

Loss to the County is $0



cc: County Clerk
County Treasurer
Real Property Director




Montgomery County Seal!RESOLUTION NO. 10 of 2018

DATED: January 23, 2018

RECOMMENDATION:
     

RESOLUTION APPOINTING MEMBERS TO THE AUDIT COMMITTEE  (COUNTY LEGISLATURE)


Resolution by Legislator: Kelly
Seconded by: Sweet

WHEREAS, pursuant to Section 2.10 of the Montgomery County Charter and Section 2.03 (A) xiv of the Rules of Procedure of the Montgomery County Legislature, there shall be an Audit Committee composed of the Chairperson of the Legislature, the Chairperson of the Standing Committee on Budget & Finance and one additional Legislator; and

WHEREAS, the Montgomery County Legislature appoints a member each month to fill the position of the additional Legislator on the Audit Committee; and

RESOLVED, Legislator Duchessi is hereby appointed to serve on the Audit Committee for the month of February 2018  and Legislator Kelly is hereby appointed to serve on the Audit Committee for the month of March 2018.

RESOLUTION VOTE, passed with Aye(8). Legislator Purtell was absent. (1/23/2018)



Statement of Legislative and Financial Impact:

I. Nature of Request:

 APPOINTING MEMBERS TO THE AUDIT COMMITTEE  


II. Justification:

The Legislature has chosen to make appointments to fill the third position on the Audit Committee.


III. Legislative Impact:

Pursuant to Section 2.10 of the Montgomery County Charter and Section 2.03 (A) xiv of the Rules of Procedure of the Montgomery County Legislature, there shall be an Audit Committee composed of the Chairperson of the Legislature, the Chairperson of the Standing Committee on Budget & Finance and one additional Legislator.


IV. Financial Impact:

To ensure that there is no negative impact of the Operating Budget.



cc: County Clerk
County Treasurer




Montgomery County Seal!RESOLUTION NO. 11 of 2018

DATED: January 23, 2018

RECOMMENDATION:
     

RESOLUTION APPROVING ABSTRACT OF AUDITED CLAIMS (COUNTY LEGISLATURE)


Resolution by Legislator: Kelly
Seconded by: Dimond

WHEREAS, pursuant to the Audit Guidelines, Section 13.2 (2), requires after examination and review of the claims by the audit committee, and there being no objection to any of the claims by any committee or Board member, shall move that the claims as audited are approved and presented to the Board for approval of payment; and

WHEREAS, the Audit Committee has audited claims for the period of December 19, 2017 through January 23, 2018 and recommends the payment of the claims as attached hereto in the "Abstract of Audited Claims".

RESOLVED, after examination and review of the claims by the Audit Committee, the claims are audited and attached hereto, are hereby approved for payment by the Montgomery County Legislature.

RESOLUTION VOTE, passed with Aye(8). Legislator Purtell was absent. (1/23/2018)



Abstract of Audited Claims - January 23, 2018

Statement of Legislative and Financial Impact:

I. Nature of Request:

APPROVING ABSTRACT OF AUDITED CLAIMS


II. Justification:

Pursuant to the Audit Guidelines, Section 13.2 (2), requires after examination and review of the claims by the audit committee, and there being no objection to any of the claims by any committee or Board member, shall move that the claims as audited are approved and presented to the Board for approval of payment.


III. Legislative Impact:

Pursuant to the Audit Guidelines, Section 13.2 (2), requires after examination and review of the claims by the audit committee, and there being no objection to any of the claims by any committee or Board member, shall move that the claims as audited are approved and presented to the Board for approval of payment.


IV. Financial Impact:

No impact to the fund balance



cc: County Clerk
County Treasurer