County of Oswego 2016 Budget

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1 Oswego County County of Oswego 2016 Budget Legislature Finance and Personnel Committee Terry Wilbur, Chairman James Weatherup, Vice Chairman Shane Broadwell Robert Hayes David Holst Michael Kunzwiler John Martino Amy Tresidder Kevin Gardner, Legislature Chairman Philip Church, County Administrator

2 COUNTY OF OSWEGO OFFICE OF THE COUNTY ADMINISTRATOR County Office Building 46 East Bridge Street Oswego, NY Phone Fax Philip R. Church, County Administrator TO: Oswego County Legislature FROM: Phil Church DATE: December 30, 2015 RE: Post Budget Adoption Update to Budget Message The 2016 County Budget was adopted on December 10, The adopted budget includes certain differences from the budget officer s draft budget. These differences are due to updated information and projections, budgetary decisions by the Legislature, and a tax agreement which impacted the property tax levy and full value. This brief updates the original budget message (attached) with the adopted changes. Although specific numbers in the original message no longer apply, the conceptual information in the original message is still valid. Updated principal budget figures are underlined below. The 2016 budget for the County of Oswego is $194,733,416, and includes a real property tax levy of $45,917,944. The full value of the County is $5,964,479,761, which produces a generic tax rate of $7.70 per thousand dollars of assessed value. The overall budget is decreased by $2,116,525. The sum total of dependency on fund balance and reserves is $50,000 less than The County complied with the New York State tax cap. In comparison to the draft budget, the property tax levy is several million dollars less, and the full value is over a billion dollars less, because during the period between submission of the draft and adoption, the taxing jurisdictions entered into a tax agreement with the owners of Nine Mile Point Units 1 & 2, effectively removing the plants from the tax role and moving their payments into a budgeted revenue line. The result is a 2.8% increase in the generic tax rate. However, the combined tax rates, which include workers compensation and community college, will result in 14 of 24 tax jurisdictions experiencing a tax rate decrease in Additionally, the Legislature moved all Solid Waste employee health insurance costs into the Solid Waste budget, taking a further step toward making that department a true enterprise fund. pchurch@oswegocounty.com

3 COUNTY OF OSWEGO OFFICE OF THE COUNTY ADMINISTRATOR County Office Building 46 East Bridge Street Oswego, NY Phone Fax Philip R. Church, County Administrator 2016 Budget Message October 15, 2015 Summary The 2016 draft budget for the County of Oswego is $195,800,387, and includes a real property tax levy of $55,050,262. The full value of the County is $7,229,483,289, which produces a generic tax rate of $7.61 per thousand dollar of assessed value Adopted (Dec. 14) 2016 Requested (Aug. 15) 2016 Draft (Oct. 2016) Budget $196,849,941 $201,681,252 $195,800,387 Tax Levy $53,799,948 $62,110,190 $55,050,262 Rate per $-thousand $7.49 $8.59 $7.61 The budget is decreased by $1,049,554 from The property tax levy complies with the New York State property tax cap. The tax rate increases twelve cents or 1.6%. Because of the State s Property Tax Freeze policy and Oswego County s approved Local Government Efficiency Plan, any property tax increase in this budget up to the capped amount will be refunded to residential property tax payers. Significant factors determining the 2016 budget include increased costs caused by: Health Insurance Loss of CHHA revenue State and Federal mandates These increases are partially offset by: Decreases in the Net County Cost (the portion paid by local taxpayers) of most county departments. Lower NYS Retirement payments. Enterprise Fund proposal (see below) Expenses & Revenues The 2016 budget provides funding at responsible levels for the services mandated by law and those valued by residents, including snow removal, road maintenance, law enforcement, pchurch@oswegocounty.com

4 economic development, emergency communications and response, and human services for youth, elderly, the unemployed, and veterans. Costs have been reduced wherever possible. Of the budget s 36 cost centers, or Groups, only 13 have increases in net county cost. The remaining 23 are stable or decrease. Last year the Legislature asked departments to develop proposals that would reduce net costs by at least 3% and be sustainable. The proposals that were adopted remain intact in this budget, with the exception of right-of-way permits in the Highway Department, which were discontinued during Although the overall budget and expenses decreased, revenue sources decreased even more. While State aid is projected to increase by $1.6 million, local revenues are projected to decline by $800,000, and federal aid will decline by $2.7 million. Sales tax revenues have flattened and are budgeted unchanged from 2015 at $40.9 million. However, this estimated should be revisited by the Legislature later this year as we get closer to budget adoption. Three programs are benefitting from significant influx of new funding in 2016: Office for the Aging, Assigned Counsel, and Tourism. Personnel Related Costs Employee and retiree health insurance costs continue to climb and are the single largest increase in the 2016 budget. Significant cost drivers are prescription claims and health plan payments, together accounting for $1.4 million in increased costs over Workers Compensation costs remain relatively steady. The third-party administrator has advised that the 2016 draft budget is sufficient to pay claims and begin increasing funding to the reserves. Mandated NYS Retirement costs continue to decrease in 2016, dropping to a little over $7 million. Actual 2015 costs decreased as well, and will contribute significantly to year-end fund balance. These decreases are due to lower employer contribution rates set by the NYS Comptroller and the County s vacancy review process, which lowers the actual payroll costs upon which annual pension payments are calculated. The County s vacancy review and delayed hiring process continues to produce significant results. Savings from the 2015 budget are $2,215,870 so far this year. The draft 2016 budget eliminates 6 full-time positions and 2 part-time positions; downgrades 1 full-time position; and upgrades 2 full-time positions, one of which is 75% state funded. The budget requests 5 new full-time positions, one of which is 100% federally funded and another is 75% state funded. Two part-time positions are requested, which are 100% state funded. All new labor contracts are reflected in the budget, as is the proposed management compensation plan, as requested. pchurch@oswegocounty.com

5 Four-year Budget Goals, Reserves and Fund Balance Last year I included in the budget message an historical analysis of the Oswego County budget, and recommended the County pursue budget goals to reach within four years: 1) Halve the County s reliance on fund balance and reserves in the 2015 budget. (ACHIEVED) 2) Eliminate the County s reliance on fund balance and reserves in the 2016 budget. 3) Fund increases in 2017 and 2018: a) Increase funding for the County s self-insurance funds for Worker s Compensation and Health Insurance. (PROPOSED FOR 2016) b) Move annual capital expenses, such as paving, back into the operating budget, rather than relying on declining reserves. These goals remain unchanged and I recommend the County continue to pursue them within the original four-year timeframe. However, a significant increase of $1.4 million in Health Insurance costs for 2016 leads me to recommend we address the Health Insurance Fund s needs ahead of schedule. This will mean still relying on some fund balance in Application of Fund Balance and Reserves to the Budget Never-the-less, the draft 2016 budget continues to reduce reliance on fund balance and reserves. Reliance on the Retirement Reserve is eliminated. Applied fund balance is $1.75 million. The final allocation of $350,000 from Debt Reserve is used. In total, the 2016 budget uses $550,000 less fund balance and reserves than the 2015 budget. According to the Treasurer s Annual Report, the County had $27,187,585 in unassigned fund balance at the end of We have been stingy with fund balance this year and have used a little over $1 million to date, which is $1.4 million less than last year at this time. I anticipate building enough fund balance this year to cover the $1.75 million applied to the 2016 budget. Preserving fund balance is important because of the uncertain future of the FitzPatrick nuclear plant and that utility s tax litigation against the County. Although the County s position in the litigation is strong, if the litigation ends in favor of the utilities and re-payments are ordered, the County will have to make those re-payments from fund balance; or, if no fund balance is available, the County will have to borrow to make the payments and increase taxes on other property owners to repay that debt. Therefore, I recommend any cost reductions made pchurch@oswegocounty.com

6 by the Legislature to this budget be matched with an equal reduction in the amount of fund balance applied to the 2016 budget. Proposal: Steps Toward a True Enterprise Fund For the past decade Oswego County has attempted to operate its Solid Waste system as an enterprise fund, meaning its runs like a business, operating itself on its revenues, rather than being paid for on the property tax levy. This effort has been successful, but it is not yet a true enterprise fund. Certain recurring costs have never been applied to the Solid Waste Fund, such as employee health insurance, lesser fringe benefits, and depreciation. If the Legislature wants the system to operate as an enterprise, with the property tax levy freed from all Solid Waste costs, then these last few costs should be placed into the Solid Waste budget. For the Legislature s consideration, included in this draft 2016 budget is a proposal to begin the process of transferring these costs out of the General Fund and into the Solid Waste Enterprise Fund. This shift is too great to be absorbed into the Solid Waste budget in one year, therefore the proposal begins by budgeting health insurance costs for the Energy Recovery Facility only. The remaining costs can be phased into the Solid Waste budget over the next two to three years as budgetary needs and market conditions make such shifts feasible. Future Action In the coming weeks, the Legislature will be considering a tax agreement with the Excelon, the owner of the Nine Mile Point Units 1 & 2 nuclear power plants. If approved, this budget will be altered by increasing the PILOT revenue in the Treasurer s Budget, and decreasing the tax levy by a corresponding amount. The total assessed value will also drop, leading to a new tax rate. In either case, this draft budget is compliant with the NYS Tax Cap. Current If Tax Agreement (est.) Property Tax Levy $55,050,262 $47,913,704 Tax Cap (County Levy) $55,095,180 $47,958,622 Tax Rate $7.61 $7.69 Total Assessed Value $7,229,483,289 $6,229,483,289 Acknowledgements I greatly appreciate the work of all the department heads and their staffs in putting together their budget requests. This budget could not come together without the diligent and detailed work of Budget Analyst Steve Loadwick. Also contributing important work to the project were Central Services Director Rick Hogan, Employee Benefits Administrator Robert Chetney, DSS Director of Financial Management Veronica Turner, and Chief Accountant Robin McMillen. pchurch@oswegocounty.com

7 Oswego County 2016 Summary of Budgets - by Fund Adopted Interfund Interfund Transfers Transfers Net Appropriations Revenues (From) (To) Appropriations 001 General 142,180, ,984,521 23,872, ,067, County Road 12,327,257 8,003, ,323, Road Machinery 2,846, , ,246, Employment & Training 3,054,876 3,054, Enterprise Solid Waste 7,600,813 7,600, Self Insurance - Workers Comp. 4,946,216 4,946, Self Insurance - Health 19,097,290 4,312, ,784, Debt Service 2,680, , ,517, ,733, ,665,472 23,872,032 23,872,032 42,067,944 Less: Appropriated Fund Balance-General 2,250,000 Appropriation From Debt Service Reserve 350,000 Balance of Appropriations to be Raised by Real Property Tax Levy 39,467,944 Deferred Tax Revenue 6,450,000 TOTAL REAL PROPERTY TAX LEVY 45,917,944 Based on $5,964,479,761 of full valuations for 2016 the requested generic tax rate is $7.70 per thousand.

8 Oswego County Statement of Debt As of December 31, 2015 Debt Outstanding Date of Date of Outstanding Final Fund Purpose Issue Interest 1/01/2016 Due 2016 Maturity Bond Public Improvement 11/26/ % $12,040,000 P- $1,790,000 03/27/2021 (Communications) I- $623,476 Inst Public Improvement 12/04/ % $1,583,151 P- $230,783 07/15/2022 (Communications) I- $35,847 Total Outstanding: $13,623,151

9 OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Dept Page Dept Page GENERAL FUND Fire Advisory Fire Advisory Board Board of Elections Fund Transfers Board of Elections Interfund Transfers Buildings & Grounds Health Buildings and Grounds-Shared Bioterrorism & Homeland Sec Central Services Children With Special Needs Central Services CHHA Cert Home Health Agency Central Telephone Enviromental Health Clerk of the Legislature EIP 0 thru Clerk of Legislature Health - Administration Director of Weights/Measures Health Dept County Administrator Immunization Action Plan County Administrator Lead Poison Grant County Attorney Long Term Care County Attorney Oswego County Hospice Public Defender Preschool Special Education County Clerk Preventive Health County Clerk - Motor Vehicles Special Educat.-Admin County Clerk - Registrar Traffic Safety Grant Records Management Human Resources County Legislature Human Resources County Legislature Insurance District Attorney Unallocated Insurance District Attorney Legislative Accounts Drug Task Force Air One Grand Jury Co-op Ext. Operations Medical Exam. & Coroners County Library Council STOP DWI CNY Reg Plan & Dev Board Target Crime Initiative Municipal Association Dues Emergency Management Operation Oswego County Emergency Management Osw Co Search & Rescue EMS Oswego Co. Opport. Bus. Oper Homeland Security Grant Oswego County Federation Homeland Security Grant Oswego Industries Homeland Security Grant Reg. Transport.Auth. - Bus Homeland Security Grant Soil Conservation Dist Homeland Security Grant Mental Hygiene Programs Emergency 911 Alcohol & Substance Abuse Emergency Court Ordered

10 OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Dept Page Dept Page General Fund cont. Adult & Family Services Child Care Block Grant Mental Hygiene Programs cont. Child Day Care Registration Mental Hygiene CST Funding OPWDD Emergency Aid for Adults Office for the Aging Family Assistance-TANF EISEP Food Stamp Job Search Office for Aging - Admin HEAP Senior Nutrition Program Medicaid WIN Program Nutrition Education Project Planning NON RES DV Brownfield Grant State Training School Canal Corridor Initiative Transitional Jobs Program NYS Affordable Housing Transp Initiative Program Planning - Admin TANF BG 2013/ Promotion & Tourism TANF Services BG 2014/ Restore Program TANF Services BG-15/ Section Treasurer Small Cities-Septic System Community College Tuition Snowmobile Trail Program County Treasurer Probation Refund-Property Tax and Assess J-RISC Program Tax Advertising & Expense Prob. - Alternatives to Incar Taxes & Assess. Cty. Property Prob.- Administration Undistributed Benefits Ready Respite Program Compensated Absences-Undistrib % of Poverty ATI Employee Assistance Program Purchasing Federal Drug & Alc Testing Purchasing Group Life Insurance Real Property Health & Welfare Real Property Tax Long Term Disability Recreation & Parks Social Security Camp Hollis State Retirement Camp Zerbe Tuition Payments County Recreation Unemployment Benefits Sheriff Workers Comp County Jail Veterans County Sheriff Veterans Court Attendents Youth Bureau Social Services Federal Americorps Grant Admin Runaway Homeless Youth

11 OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Dept Page Dept Page General Fund cont. Insurance Administration(WC) Youth Bureau cont INSURANCE RESERVE SDPP Youth Admin - County Insurance Reserve Youth Admin -City Insurance Reserve Youth Prog. Svcs County SELF INSURANCE-HEALTH COUNTY ROAD Self Insurance-Health Highway Hospital & Medical County Airport Engineering DEBT SERVICE Forestry (Reforestation) Maintenance of Roads & Bridges Debt Services Public Works Installment Purchase Debt BOA Road Construction Serial Bonds Snow Removal Snow Removal-State ROAD MACHINERY Road & Machinery Machinery SOLID WASTE FUND Solid Waste Energy Recovery Facility Landfills & Transfer Stations EMPLOYMENT & TRAINING Employment & Training Employment & Training SELF INSURANCE (W/C) Self Insurance (W/C) Benefits and Awards(WC)

12 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 1 12/29/15 GROUP: 101 County Legislature 2016 Budget Finance&Personnel Dept 1010 County Legislature 5110 Salaries and Wages-Regular 330, , , , , , LEGISLATOR 12,345 12,715 12,715 12,345 12, CHAIRMAN OF LEGISLATURE 27,156 27,971 27,971 27,156 27, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR MINORITY LEADER 14,813 15,257 15,257 14,813 14, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR MAJORITY LEADER 14,813 15,257 15,257 14,813 14, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12, LEGISLATOR 12,345 12,715 12,715 12,345 12,345 Personal Services 330, , , , , , Postage-EMC Reproduction Expense-EMC Memberships & Dues-EMC Mileage Reimbursement 10,000 10,000 15,000 13,000 13,000 13, Other Travel Reimbursement 8,358 9,000 9,000 9,000 9,000 9, Other Supplies & Exp.-EMC Contractual Expense 19,004 20,000 25,000 23,000 23,000 23, Retirement 34,276 34,049 32,450 29,673 29,673 29,673

13 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 2 12/29/15 GROUP: 101 County Legislature 2016 Budget Finance&Personnel Dept 1010 County Legislature 5830 Social Security 24,864 25,120 25,873 25,873 25,120 25,120 Fringe Benefits 59,140 59,169 58,323 55,546 54,793 54,793 Total Appropriation 408, , , , , ,165 Total Revenue Net County Cost (Dept 1010 ) 408, , , , , ,165 Total Appropriation 408, , , , , ,165 Total Revenue Net County Cost (Group 101 ) 408, , , , , ,165

14 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 3 12/29/15 GROUP: 102 Legislative Accounts 2016 Budget Finance&Personnel Dept 1920 Municipal Association Dues 5427 Memberships & Dues 16,523 17,019 17,529 17,529 17,529 17,529 Contractual Expense 16,523 17,019 17,529 17,529 17,529 17,529 Total Appropriation 16,523 17,019 17,529 17,529 17,529 17,529 Total Revenue Net County Cost (Dept 1920 ) 16,523 17,019 17,529 17,529 17,529 17,529 Dept 3989 Air One 5465 Other Payments 10,000 10, ,000 10,000 Contractual Expenses 10,000 10, ,000 10,000 Total Appropriation 10,000 10, ,000 10,000 Total Revenue Net County Cost (Dept 3989 ) 10,000 10, ,000 10,000 Dept 5630 Reg. Transport.Auth. - Bus Other Payments 90,573 90,573 90,573 90,573 90,573 90,573 Contractual Expense 90,573 90,573 90,573 90,573 90,573 90,573 Total Appropriation 90,573 90,573 90,573 90,573 90,573 90,573 Total Revenue Net County Cost (Dept 5630 ) 90,573 90,573 90,573 90,573 90,573 90,573 Dept 5632 Oswego Co. Opport. Bus. Oper Other Payments 1,166, , , , , ,000 Contractual Expense 1,166, , , , , , Os Co Opport{s Bus Operations 1,166, , , , , ,000 State Aid 1,166, , , , , ,000 Total Appropriation 1,166, , , , , ,000 Total Revenue 1,166, , , , , ,000 Net County Cost (Dept 5632 )

15 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 4 12/29/15 GROUP: 102 Legislative Accounts 2016 Budget Finance&Personnel Dept 6989 Operation Oswego County 5465 Other Payments 430, , , , , , Economic Developmemnt Projects 25,000 24,250 25,000 24,250 24,250 24,250 Contractual Expense 455, , , , , ,350 Total Appropriation 455, , , , , ,350 Total Revenue Net County Cost (Dept 6989 ) 455, , , , , ,350 Dept 6991 Oswego Industries 5465 Other Payments 85,000 85,000 85,000 85,000 85,000 85,000 Contractual Expense 85,000 85,000 85,000 85,000 85,000 85,000 Total Appropriation 85,000 85,000 85,000 85,000 85,000 85,000 Total Revenue Net County Cost (Dept 6991 ) 85,000 85,000 85,000 85,000 85,000 85,000 Dept 7410 County Library Council 5465 Other Payments 55,000 53,350 53,350 53,350 53,350 53,350 Contractual Expense 55,000 53,350 53,350 53,350 53,350 53,350 Total Appropriation 55,000 53,350 53,350 53,350 53,350 53,350 Total Revenue Net County Cost (Dept 7410 ) 55,000 53,350 53,350 53,350 53,350 53,350 Dept 8025 CNY Reg Plan & Dev Board 5465 Other Payments 35,845 35,845 35,845 35,845 35,845 35,845 Contractual Expense 35,845 35,845 35,845 35,845 35,845 35,845 Total Appropriation 35,845 35,845 35,845 35,845 35,845 35,845 Total Revenue Net County Cost (Dept 8025 ) 35,845 35,845 35,845 35,845 35,845 35,845

16 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 5 12/29/15 GROUP: 102 Legislative Accounts 2016 Budget Finance&Personnel Dept 8690 Osw Co Search & Rescue 5465 Other Payments 3,500 3,395 3,500 3,395 3,500 3,500 Departmental Income 3,500 3,395 3,500 3,395 3,500 3,500 Total Appropriation 3,500 3,395 3,500 3,395 3,500 3,500 Total Revenue Net County Cost (Dept 8690 ) 3,500 3,395 3,500 3,395 3,500 3,500 Dept 8710 Soil Conservation Dist Other Payments 131, , , , , ,112 Contractual Expense 131, , , , , ,112 Total Appropriation 131, , , , , ,112 Total Revenue Net County Cost (Dept 8710 ) 131, , , , , ,112 Dept 8790 Oswego County Federation 5465 Other Payments 5,000 4,850 5,000 4,850 4,850 4,850 Contractual Expense 5,000 4,850 5,000 4,850 4,850 4,850 Total Appropriation 5,000 4,850 5,000 4,850 4,850 4,850 Total Revenue Net County Cost (Dept 8790 ) 5,000 4,850 5,000 4,850 4,850 4,850 Dept 8990 Co-op Ext. Operations 5465 Other Payments 423, , , , , , Other Payments-Agricultural Sp 41,250 40,013 41,250 40,013 40,013 40, Ag District Project 0 18, Contractual Expense 464, , , , , ,323 Total Appropriation 464, , , , , ,323 Total Revenue Net County Cost (Dept 8990 ) 464, , , , , ,323

17 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 6 12/29/15 GROUP: 102 Legislative Accounts 2016 Budget Finance&Personnel Total Appropriation 2,518,647 2,247,349 2,234,469 2,219,327 2,229,432 2,229,432 State Aid 1,166, , , , , ,000 Total Revenue 1,166, , , , , ,000 Net County Cost (Group 102 ) 1,351,734 1,347,349 1,334,469 1,319,327 1,329,432 1,329,432

18 CLERK OF THE LEGISLATURE County Law 475 establishes the position of Clerk of the Legislature. The primary purpose of the Office of Clerk of the Legislature is to assist the County Legislative Body in carrying out all of its basic programs. The Clerk serves at the pleasure of the Legislature and performs whatever tasks are assigned by the Legislature. Some examples are: Taking minutes for Standing Committees and Special Committees/Advisory Boards Developing the agenda for meetings of the Finance & Personnel Committee and the full Legislature Helping departments and legislators in the development of resolutions Serving as the Freedom of Information Law (FOIL) Officer for Oswego County; responding to requests for copies of public documents from Law Firms, Engineering Firms, businesses, community groups, individuals, media, etc. Supervising the Weights and Measures Department Developing Proclamations/Commendations reflecting expressions of the Legislature Organizing and facilitating monthly presentations to the Legislature by organizations and individuals Recording and tracking current membership of Standing Committees, Special Committees, Advisory Boards and Authorized Agencies Drafting letters for the Chairman to respond to letters from the public Fielding questions and concerns from groups, individuals and other governments and either providing answers directly or referring them to appropriate agencies/officials Also, there are a number of duties assigned to the Clerk of the Legislature through County Law. Some examples are: Keeping a record of all acts and proceedings of the Boards, 475 Presiding over the Legislature in the absence of a Chairman and Vice Chairman, 151 Calling special meetings, 152 Publishing official notices, 359 Certifying actions of the Legislature, 211

19 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 7 12/29/15 GROUP: 104 Clerk of the Legislature 2016 Budget Finance&Personnel Dept 1040 Clerk of Legislature 5110 Salaries and Wages-Regular 88,414 88,508 88,508 93,940 91,183 91, CLERK CO LEGISLATURE 52,450 52,450 55,669 54,035 54, ADMIN SEC/DEP. CLERK 36,058 36,058 38,271 37,148 37,148 Personal Services 88,414 88,508 88,508 93,940 91,183 91, Telephone 1,275 1, Postage 7,912 8,000 8,000 8,000 8,000 8, Reproduction Expense 6,463 8,000 8,000 12,000 8,000 8, Books & Periodicals Memberships & Dues Advertising Fees & Expenses 1,509 2,000 2,000 2,000 2,000 2, Other Fees & Services 2,281 2,600 2,600 2,600 2,600 2, Other Travel Reimbursement Other Supplies & Exp.-General 1,585 2,000 2,000 2,000 2,000 2,000 Contractual Expense 21,548 25,250 23,450 27,450 23,450 23, Retirement 17,049 16,934 15,509 13,980 13,980 13, Social Security 6,321 6,771 6,771 7,186 6,975 6,975 Fringe Benefits 23,370 23,705 22,280 21,166 20,955 20, Reimbursement From TASC 5,000 8,000 8,000 8,000 8,000 8,000 Intergovernmental Charges 5,000 8,000 8,000 8,000 8,000 8, OTB Distributed Earnings 120, , , , , ,000 Miscellaneous Local Sources 120, , , , , ,000 Total Appropriation 133, , , , , ,588 Total Revenue 125, , , , , ,000 Net County Cost (Dept 1040 ) 7,374 4,463 1,238 7, Dept 6610 Director of Weights/Measures 5110 Salaries and Wages-Regular 40,955 41,472 42,647 42,647 42,647 42, DIRECTOR OF WGTS & MEAS A. 41,472 42,647 42,647 42,647 42,647

20 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 8 12/29/15 GROUP: 104 Clerk of the Legislature 2016 Budget Finance&Personnel Dept 6610 Director of Weights/Measures Personal Services 40,955 41,472 42,647 42,647 42,647 42, Automotive Equipment , Other Equipment 318 6, Equipment 318 6,000 29, Repair & Maint. - Equip Telephone Reproduction Expense Memberships & Dues Automotive Supplies & Repair 1,154 1,500 1,500 1,500 1,500 1, Gasoline & Oil 4,106 3,800 4,000 4,000 3,800 3, Mileage Reimbursement Other Travel Reimbursement Other Supplies & Exp.-General Contractual Expense 7,226 7,475 7,175 7,175 6,975 6, Retirement 6,887 6,840 6,128 5,431 5,431 5, Social Security 2,859 3,173 3,262 3,262 3,262 3,262 Fringe Benefits 9,746 10,013 9,390 8,693 8,693 8, Weights & Measures Fees 0 26,000 26,000 26,000 26,000 29, Sealer Fines 600 1,000 1,000 1,000 1,000 1,000 Departmental Income ,000 27,000 27,000 27,000 30, City of Fulton/Oswego Contr. 44,000 22,000 22,000 22,000 22,000 22,000 Intergovernmental Charges 44,000 22,000 22,000 22,000 22,000 22, Petroleum Quality Contract 6,423 7,500 7,500 7,500 7,500 7,500 State Aid 6,423 7,500 7,500 7,500 7,500 7,500 Total Appropriation 58,245 64,960 88,812 59,315 59,115 59,115 Total Revenue 51,023 56,500 56,500 56,500 56,500 59,500 Net County Cost (Dept 6610 ) 7,222 8,460 32,312 2,815 2,

21 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 9 12/29/15 GROUP: 104 Clerk of the Legislature 2016 Budget Finance&Personnel Total Appropriation 191, , , , , ,703 Local Source 170, , , , , ,000 State Aid 6,423 7,500 7,500 7,500 7,500 7,500 Total Revenue 176, , , , , ,500 Net County Cost (Group 104 ) 14,596 12,923 33,550 10,371 3,

22 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 10 12/29/15 GROUP: 123 County Administrator 2016 Budget Finance&Personnel Dept 1230 County Administrator 5110 Salaries and Wages-Regular 293, , , , , , COUNTY ADMINISTRATOR 108, , , , , BUDGET ANALYST 61,923 61,923 66,558 64,606 64, ADMINISTRATIVE SECRETARY 36,058 36,058 38,271 37,148 37, PRINCIPAL ACCOUNT CLERK 45,291 45,291 45,291 45,291 45, ACCOUNT CLERK 33,745 33,982 33,982 33,982 33, AUDITOR 10,130 10,130 10,747 10,300 10, Wage Settlements 0 43, Vacation Buy-Back 6,222 6,262 6,262 6,262 6,262 6, Additional hours Personal Services 299, , , , , , Other Equipment 1, Equipment 1, Telephone 2,350 2, Postage Reproduction Expense Books & Periodicals Memberships & Dues Mileage Reimbursement Other Travel Reimbursement 847 1,500 1,500 1,500 1,500 1, Other Supplies & Expense 1,848 2,000 2,000 2,000 2,000 2,000 Contractual Expense 5,960 7,900 5,400 5,400 5,400 5, Retirement 56,040 55,662 51,268 46,357 46,357 46, Social Security 21,927 23,068 23,086 24,247 23,748 23, Social Security 0 3, Fringe Benefits 77,967 82,020 74,354 70,604 70,105 70,105 Total Appropriation 384, , , , , ,936 Total Revenue Net County Cost (Dept 1230 ) 384, , , , , ,936

23 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 11 12/29/15 GROUP: 123 County Administrator 2016 Budget Finance&Personnel Total Appropriation 384, , , , , ,936 Total Revenue Net County Cost (Group 123 ) 384, , , , , ,936

24 DISTRICT ATTORNEY S OFFICE The District Attorney s Office is responsible for the prosecution of all crimes and offenses occurring in the courts of Oswego County. This includes the statutory responsibility to present cases to a Grand Jury and where felony indictments are voted to prosecute those cases in County Court. County Law 702 grants authority to the District Attorney to appoint Assistant District Attorneys to perform such duties pertaining to the office of District Attorney as directed by the District Attorney. Further, the District Attorney must designate one or more Assistant District Attorney to exercise the authority of the District Attorney, in the event the D.A. becomes absent or unable to perform said duties. The District Attorney s Office appears in 26 local, town, city, village courts as well as county court prosecuting thousands of matters that are filed on a yearly basis. Approximately 600 to 700 felony charges are filed every year in all the courts of Oswego County. This in addition to the thousands of misdemeanor and violation charges that are also filed. The District Attorney also serves as the Coroner for Oswego County. The Coroner is required by statute to investigate the cause, manner, and circumstance of deaths occurring in the county. There are several Deputy Coroners that also assist in performing those duties. The goal of the District Attorney s Office in prosecuting criminal cases is to hold persons accountable for their conduct where they injure or harm innocent victims. Towards that end the support of the Oswego County Legislature is imperative to provide the funding necessary to accomplish the goal of prompt and fair prosecution of all cases in a timely fashion.

25 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 12 12/29/15 GROUP: 128 District Attorney 2016 Budget Finance&Personnel Dept 1161 Drug Task Force 5110 Salaries and Wages - Regular 0 152, , , , , DISTRICT ATTORNEY INVESTIGATOR 50,922 50,922 54,035 53,237 53, DISTRICT ATTORNEY INVESTIGATOR 50,922 50,922 54,035 53,237 53, DISTRICT ATTORNEY INVESTIGATOR 50,922 50,922 54,035 53,237 53,237 Personal Services 0 152, , , , , Other Supplies & Exp.-General 0 42,400 42,400 33,000 33,000 33,000 Contractual Expense 0 42,400 42,400 33,000 33,000 33, Social Security 0 11,687 11,687 12,401 12,218 12,218 Fringe Benefits 0 11,687 11,687 12,401 12,218 12,218 Total Appropriation 0 206, , , , ,929 Total Revenue Net County Cost (Dept 1161 ) 0 206, , , , ,929 Dept 1165 District Attorney 5110 Salaries and Wages-Regular 750, , , , , , ASST. DISTRICT ATTORNEY 70,490 70,490 75,272 73,063 73, SENIOR TYPIST 26,619 26,619 26,619 26,619 26, TYPIST 24,975 25,357 25,357 25,357 25, SECRETARY TO DA 44,184 44,184 46,895 45,519 45, DISTRICT ATTORNEY 152, , , , , ST ASSISTANT DA 95,033 95, ,198 98,229 98, ASST. DISTRICT ATTORNEY 68,839 68,839 73,063 70,920 70, ASST. DISTRICT ATTORNEY 73,914 73,914 78,710 76,401 76, D.A. INVESTIGATOR 52,450 52,450 55,669 54,035 54, TYPIST 24,975 25,668 25,668 25,668 23, ASSISTANT DA 70,490 70,490 75,272 73,063 73, ASST. DISTRICT ATTORNEY 70,490 70,490 75,272 73,063 73, Vacation Buy-Back 8,683 8,000 8,000 8,000 8,000 8, Additional Hours 5,942 1,000 1,000 1,000 1,000 1,000

26 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 13 12/29/15 GROUP: 128 District Attorney 2016 Budget Finance&Personnel Dept 1165 District Attorney Personal Services 765, , , , , , Other Equipment 12,637 1,000 1,000 1,000 1,000 1, Equipment-DCJS Grant 11, Equipment 24,100 1,000 1,000 1,000 1,000 1, Repair & Maint. - Equip Telephone 14,107 15, Postage 6,564 8,000 8,000 8,000 8,000 8, Reproduction Expense 3,852 5,000 5,000 5,000 5,000 5, Books & Periodicals 10,729 7,000 10,500 10,500 10,500 10, Memberships & Dues Witness Fees 1,306 1,500 2,000 2,000 2,000 2, Legal Fees 30,255 26,400 26,400 26,400 26,400 26, Consulting Fees 2,623 5,000 5,000 5,000 5,000 5, Other Fees & Services 2,557 3,500 3,500 3,500 3,500 3, Automotive Supplies & Repair Mileage Reimbursement 5,778 7,500 7,000 7,000 7,000 7, Other Travel Reimbursement 1,108 1,000 1,500 1,500 1,500 1, Other Supplies & Expense 16,621 18,000 18,000 18,000 18,000 18, Other Expense-Undercover Op. 22, Undercover Expense-Task Force 127, Contractual Expense 246,632 98,300 87,300 87,300 87,300 87, Retirement 136, , , , , , Social Security 55,258 57,543 57,625 60,338 59,033 58, Social Security 8, Fringe Benefits 200, , , , , , Victim Impact Panel 0 8,000 8,000 8,000 8,000 8, Public Safety Grant-Task Force 169, Federally Forfeited Funds 9, Local Law Forfeited Funds 22, Other Unclass Reven Miscellaneous Local Sources 201,994 8,000 8,000 8,000 8,000 8, District Attorney Salary 72,189 72,189 72,189 72,189 72,189 72,189

27 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 14 12/29/15 GROUP: 128 District Attorney 2016 Budget Finance&Personnel Dept 1165 District Attorney State Aid 72,189 72,189 72,189 72,189 72,189 72,189 Total Appropriation 1,236,507 1,044,684 1,024,639 1,050,415 1,032,052 1,029,949 Total Revenue 274,183 80,189 80,189 80,189 80,189 80,189 Net County Cost (Dept 1165 ) 962, , , , , ,760 Dept 1166 STOP DWI 5110 Salaries and Wages-Regular 144, , , , , , CLERK 22,307 22,307 22,307 22,307 22, STOP DWI COORDINATOR 30,000 30,000 30,000 30,000 30, TYPIST 24,116 24,938 24,938 24,938 24, ASST. DISTRICT ATTORNEY 31,761 31,761 31,761 31,761 31, CLERK 12,698 12,698 12,698 12,698 12, ASST. DISTRICT ATTORNEY 31,761 31,761 31,761 31,761 31, Vacation Buy-Back Personal Services 145, , , , , , Furniture & Furnishings Other Equipment 5,694 6,000 6,000 6,000 6,000 6,000 Equipment 5,694 6,250 6,250 6,250 6,250 6, Telephone 1,118 1,500 1,500 1,500 1,500 1, Postage Reproduction Expense 1,425 2,000 2,000 2,000 2,000 2, Books & Periodicals 1, Memberships & Dues Advertising Fees & Expenses 2,028 3,000 3,000 3,000 3,000 3, Other Fees & Services 100,114 51,000 48,131 49,518 49,518 49, Mileage Reimbursement 1,528 2,000 2,000 2,000 2,000 2, Other Travel Reimbursement 621 1,000 1,000 1,000 1,000 1, Other Supplies & Expense 5,142 6,000 8,494 8,494 8,494 8,494 Contractual Expense 114,303 68,300 67,925 69,312 69,312 69, Retirement 24,044 23,881 21,387 20,000 20,000 20, Social Security 10,597 11,881 11,944 11,944 11,944 11,944

28 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 15 12/29/15 GROUP: 128 District Attorney 2016 Budget Finance&Personnel Dept 1166 STOP DWI Fringe Benefits 34,641 35,762 33,331 31,944 31,944 31, Stop-DWI Program 206, , , , , ,636 Departmental Income 206, , , , , , Byrne Memorial MADD(20.600) 40, Federal Aid 40, Total Appropriation 299, , , , , ,636 Total Revenue 246, , , , , ,636 Net County Cost (Dept 1166 ) 53, Dept 1167 Target Crime Initiative 5110 Salaries and Wages-Regular 31,761 31,761 31,761 31,761 31,761 31,761 Personal Services 31,761 31,761 31,761 31,761 31,761 31, Social Security 2,600 2,430 2,430 2,430 2,430 2,430 Fringe Benefits 2,600 2,430 2,430 2,430 2,430 2, Target Crime Initiative 28,800 38,400 38,400 38,400 38,400 38,400 State Aid 28,800 38,400 38,400 38,400 38,400 38,400 Total Appropriation 34,361 34,191 34,191 34,191 34,191 34,191 Total Revenue 28,800 38,400 38,400 38,400 38,400 38,400 Net County Cost (Dept 1167 ) 5,561 4,209-4,209-4,209-4,209-4,209- Dept 1169 Grand Jury 5432 Witness Fees Other Fees And Services 17,680 18,500 18,500 18,500 18,500 18, Other Supllies & Exp-General Contractual Expenses 18,377 19,400 19,400 19,400 19,400 19,400

29 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 16 12/29/15 GROUP: 128 District Attorney 2016 Budget Finance&Personnel Dept 1169 Grand Jury Total Appropriation 18,377 19,400 19,400 19,400 19,400 19,400 Total Revenue Net County Cost (Dept 1169 ) 18,377 19,400 19,400 19,400 19,400 19,400 Dept 1185 Medical Exam. & Coroners 5110 Salaries and Wages-Regular 27,578 27,475 27,475 27,475 27,475 27, DEPUTY CORONER (PT) 5,495 5,495 5,495 5,495 5, DEPUTY CORONER (PT) 5,495 5,495 5,495 5,495 5, DEPUTY CORONER (PT) 5,495 5,495 5,495 5,495 5, SR DEPUTY CORONER (PT) 10,990 10,990 10,990 10,990 10,990 Personal Services 27,578 27,475 27,475 27,475 27,475 27, Medical Fees 180, , , , , , Other Fees & Services 42,596 30,000 30,000 30,000 30,000 30, Mileage Reimbursement Other Travel Contractual Expense 224, , , , , , Social Security 2,099 2,102 2,102 2,102 2,102 2,102 Fringe Benefits 2,099 2,102 2,102 2,102 2,102 2,102 Total Appropriation 253, , , , , ,177 Total Revenue Net County Cost (Dept 1185 ) 253, , , , , ,177

30 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 17 12/29/15 GROUP: 128 District Attorney 2016 Budget Finance&Personnel Total Appropriation 1,842,810 1,790,925 1,768,896 1,795,325 1,774,385 1,772,282 Local Source 407, , , , , ,636 State Aid 100, , , , , ,589 Federal Aid 40, Total Revenue 549, , , , , ,225 Net County Cost (Group 128 ) 1,293,276 1,406,716 1,386,671 1,413,100 1,392,160 1,390,057

31 COUNTY TREASURER The County Treasurer is an office provided for by 400 of the County Law and is elected for a four-year term as chief fiscal officer of the county. The County Treasurer is the custodian of all money belonging to the county and is responsible for collecting, disbursing and investing those monies, and for keeping a proper and accurate record of monies received and expended. The County Treasurer has numerous other duties provided for in State Law including collection of delinquent property taxes, the handling of court and administrator of estates. Residency certificates for students attending community colleges in New York State (outside of the county) are issued by the County Treasurer, as well as many other miscellaneous fiscal responsibilities. The County Treasurer is also responsible for collection and enforcement with regard to the Hotel and Motel Occupancy Tax imposed in Oswego County.

32 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 18 12/29/15 GROUP: 132 Treasurer 2016 Budget Finance&Personnel Dept 1325 County Treasurer 5110 Salaries and Wages-Regular 367, , , , , , SENIOR ACCOUNT CLERK 33,203 33,434 33,434 33,434 33, PRINCIPAL CLERK 40,449 40,449 40,449 40,449 40, ACCOUNT CLERK 25,066 24,937 24,937 24,937 24, JUNIOR ACCOUNTANT 52,085 32,538 32,538 32,538 32, COUNTY TREASURER 76,215 76,215 76,215 76,215 76, CHIEF ACCOUNTANT 77,000 77,000 82,305 79,890 79, DEPUTY COUNTY TREASURER 53,414 52,162 56,069 54,424 54, ACCOUNT CLERK 26,948 27,261 27,261 27,261 27, ACCOUNTANT 0 38,456 38,456 38,456 38, Overtime Payments 1, Vacation Buy-Back 3,375 7,000 7,000 4,500 4,500 4, Additional Hours 4, Personal Services 376, , , , , , Furniture & Furnishings 0 2, Other Equipment 3,980 2,000 2,500 2,500 2,500 2,500 Equipment 3,980 4,000 2,500 2,500 2,500 2, Rent - Equipment 1,361 1, Repair & Maint. - Equip Telephone 3,516 3, Postage 37,963 23,000 20,000 20,000 20,000 20, Reproduction Expense 1,476 2,500 2,500 2,500 2,500 2, Books & Periodicals 1,707 2,500 1,500 1,500 1,500 1, Memberships & Dues Accounting and Finance Fees 32,107 40,000 40,000 40,000 40,000 40, Advertising Fees & Expense Consulting Fees 71,440 90,000 90,000 90,000 90,000 90, Other Fees & Services 2, Mileage Reimbursement ,250 1,250 1,250 1, Other Travel Reimbursement 1,396 2,000 4,000 4,000 4,000 4, Other Supplies & Exp.-General 6,957 6,500 7,750 7,750 7,750 7, Other Payments-Sales Tax 10,772,053 10,610,000 10,620,000 10,480,000 10,480,000 10,480,000 Contractual Expense 10,933,765 10,782,950 10,787,950 10,647,950 10,647,950 10,647, Retirement 53,404 50,516 37,956 34,950 34,950 41,845

33 General Fund OSWEGO COUNTY OPERATING BUDGET BY DEPARTMENT Page 19 12/29/15 GROUP: 132 Treasurer 2016 Budget Finance&Personnel Dept 1325 County Treasurer VDC Retirement 2,667 6,895 6,895 6,895 6,895 6, Social Security 28,530 29,941 31,323 32,028 31,526 31,526 Fringe Benefits 84,601 87,352 76,174 73,873 73,371 80, Real Property Taxes Prior Year Taxes 5,323,895 5,300,000 5,300,000 5,300,000 5,300,000 5,300, Gain-Sale of Tax ACO PRP 1,536,845 1,600,000 1,500,000 1,500,000 1,500,000 1,500, Gain-Sale Tax ACO PRP Hastings 137, Other Pymts-Lieu of Tax 12,314,400 1,994,153 1,814,404 1,869,064 1,869,064 9,005, Int & Pen-Real Prop Tax 2,645,591 2,542,000 2,525,000 2,525,000 2,525,000 2,525, Property Search Fees 110,769 80,000 80,000 90,000 90,000 90,000 Real Property Taxes & Items 22,069,000 11,516,153 11,219,404 11,284,064 11,284,064 18,420, Sales Tax Revenue 42,068,484 40,900,000 40,500,000 40,900,000 40,900,000 40,900, Hotel/Motel Tax 2% Fee 6,990 7,400 7,400 9,400 9,400 9, Int. & Penalties-Hotel/Motel 1, Stumpage Tax-Section 480a 1, Non-Property Taxes-Local 42,078,874 40,907,400 40,507,400 40,909,400 40,909,400 40,909, Treasurers Fees 95,134 90,000 90,000 90,000 90,000 90,000 Departmental Income 95,134 90,000 90,000 90,000 90,000 90, Interest & Earnings 59,039 60,000 60,000 60,000 35,000 35, Int & Earn-Sales Tax 1,796 2,500 2,000 2,000 2,000 2, Lease Proceeds 84, Use of Money & Property 145,747 62,500 62,000 62,000 37,000 37, Games of Chance Fee Licenses and Permits Fines - Forfeit Bail 26,195 18,000 19,000 19,000 19,000 19, Forfeiture of Deposits Fines and Forfeitures 26,945 18,000 19,000 19,000 19,000 19, Minor Sales - Other 73, Insurance Recovery 110, Sale of Property & Comp Loss 184, Refund of Prior Years Expense 95, , , , , ,000