2018 ADOPTED BUDGET NIAGARA COUNTY, NEW YORK

Transcription

1 BOOK 1 of 2 ADOPTED BUDGET NIAGARA COUNTY, NEW YORK OFFICE OF THE COUNTY MANAGER RICHARD E. UPDEGROVE COUNTY MANAGER DANIEL HUNTINGTON BUDGET DIRECTOR

2 NIAGARA COUNTY LEGISLATURE LEGISLATIVE DISTRICT LEGISLATORS LEGISLATIVE LEADERSHIP 1 HON. CLYDE L. BURMASTER CHAIRMAN HON. WM. KEITH MCNALL 2 HON. REBECCA J. WYDYSH VICE CHAIRMAN HON. CLYDE L. BURMASTER 3 HON. MARK J. GROZIO MAJORITY LEADER HON. RANDY R. BRADT 4 HON. OWEN T. STEED FIRST DEPUTY HON. JOHN SYRACUSE 5 HON. JASON A. ZONA SECOND DEPUTY HON. MIKE A. HILL 6 HON. DENNIS F. VIRTUOSO MINORITY LEADER HON. DENNIS F. VIRTUOSO 7 HON. KATHRYN L. LANCE FIRST DEPUTY HON. JASON A. ZONA 8 HON. RICHARD L. ANDRES SECOND DEPUTY HON. OWEN T. STEED 9 HON. RANDY R. BRADT 10 HON. DAVID E. GODFREY 11 HON. ANTHONY J. NEMI 12 HON. WILLIAM J. COLLINS SR. 13 HON. WM. KEITH MCNALL 14 HON. JOHN SYRACUSE 15 HON. MICHAEL A. HILL

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4 INDEX

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6 PAGE INDEX PAGE TIER 2 - COMMUNITY SERVICES 3-6 Property Tax Exemption Report 129 Community Services Graph 9 Organizational Chart Statistical Data & Summary Information SHARED SERVICES 131 A County Clerk TIER 1 - SAFETY AND SECURITY 135 A County Clerk/DMV 139 A County Clerk/Partner Agencies 59 Safety and Security Graph EDUCATION JUDICIAL 140 A Community College Tuition 61 A Unified Court 142 A Contribution to NCCC 62 A Justices 143 A Education Handicapped Children 63 A Grand Jury 64 A District Attorney HEALTH 147 A PH-Administration 69 A Public Defender 151 A Early Intervention 155 A Environmental Health 73 A Conflict Defender/Assigned Counsel Administrator 160 A PH-Nursing 77 A Coroners MENTAL HEALTH 165 A Mental Health Administration PUBLIC SAFETY 170 A Community Disaster Crisis Prog. 79 A E A NF Community Mental Health 83 A Sheriff 173 A Mental Health Association 88 A Jail 175 A North Pointe Council 93 A STOP-DWI 177 A Cazenovia Recovery 95 A Homeland Security 97 A Domestic Violence 101 A Welfare Fraud TRANSPORTATION 179 A Bus Operation PROBATION 105 A Probation 110 A TASC Emergency Services 114 A Fire Coordinator 118 A Emergency Management

7 PAGE INDEX PAGE SOCIAL SERVICES TIER 3 - INFRASTRUCTURE AND FACILITIES 180 A Social Services Administration 186 A Day Care 227 Infrastructure and Facilities Graph 188 A Services for Recipients 190 A Medical Assistance INFRASTRUCTURE AND FACILITIES 192 A Medical Assistance-MMIS 229 A DPW-Engineering 193 A Adult Family Homes 233 A DPW-Administration 195 A Family Assistance 237 A DPW-Procurement Group 197 A Foster Care 239 A DPW-Buildings & Grounds 199 A Educ. Handicapped Children 244 A DPW-N.C. Power Mgmt 201 A Juvenile Delinquent Care 246 A Sealer-Weights & Measures 203 A State Training School 250 A Niagara County Parks 204 A Safety Net 254 A Solid Waste Recycling 206 A Home Energy Assistance 258 A Information Technology 208 A Emergency Aid for Adults 262 A Geographical Info System (GIS) 210 A Youth Bureau 213 A Youth Service Application TIER 4 - ECONOMIC DEVELOPMENT 215 A Other Ec Dev-Partner Agency 267 Economic Development Graph OFFICE FOR THE AGING 216 A Office of the Aging ECONOMIC DEVELOPMENT 220 A Nutrition Program 269 A Sportfishing 224 A Outside Agencies 272 A Economic Development 278 A Economic Development Alliance 279 A Beautification Funds 281 A Casino Revenue 283 A Empower Niagara Funds

8 INDEX PAGE PAGE TIER 5 - ADMINISTRATION ALL OTHER ITEMS 287 Administration Graph SPECIAL ITEMS 341 A General Insurance 289 Appropriated Fund Balance 342 A Special Litigations 343 A Taxes & Assess./County Prop LEGISLATIVE 344 A Distribution of Sales Tax 290 A Legislative Board 346 A Distribution of Casino Moneys 293 A Clerk of the Legislature 349 A Contingency Fund 296 A County Attorney EMPLOYEE BENEFITS 300 A Board of Elections 353 A Unemployment Insurance 354 A Disability Insurance 356 A Hospital & Medical Insurance ADMINISTRATION 358 A Flexible Benefits 304 A Office of the County Manager 307 A of Audit DEBT SERVICE 311 A County Treasurer 363 A Serial Bonds 315 A Management & 365 A Bond Anticipation Notes 319 A Real Property Tax Services 323 A Human Resources OTHER MISC. 327 A Risk Management Ben/Adm 369 A Interfund Transfers 331 A Public Information & Services 334 A Central Printing & Mailing

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10 PROPERTY TAX EXEMPTION REPORT 1

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12 NYS - Real Property System County of Niagara Assessor's Report - - Current Year File S495 Exemption Impact Report County Summary RPS221/V04/L001 -REV Date/Time - 11/7/ 08:10:37 Total Assessed Value 13,695,459,467 Equalized Total Assessed Value 17,425,463,398 Exemption Code Exemption Name Statutory Authority of Exemptions Total Equalized Value of Exemptions Percent of Value Exempted NYS - GENERALLY RPTL 404(1) PUBLIC AUTHORITY - STATE RPTL STATE AUTHORITIES SPECIFIED RPTL CO - GENERALLY RPTL 406(1) CITY - GENERALLY RPTL 406(1) CITY - NOT EX BY RPTL 406(1) GEN MUNY L TOWN - GENERALLY RPTL 406(1) TOWN - CEMETERY LAND RPTL VG - GENERALLY RPTL 406(1) VG O/S LIMITS - SPECIFIED USES RPTL 406(2) VG O/S LIMITS - SEWER OR WATER RPTL 406(3) SCHOOL DISTRICT RPTL BOCES RPTL SPEC DIST USED FOR PURPOSE ESTAB RPTL REGIONAL OTB CORPORATION RACING L USA - GENERALLY RPTL 400(1) USA - SPECIFIED USES STATE L INDIAN RESERVATION RPTL MUNICIPAL INDUSTRIAL DEV AGENCY RPTL 412-a URBAN REN: OWNER-MUN U R AGENCY GEN MUNY 555 & HOUSING: OWNER - MUNICIPALITY P H FI L 36-a(2) UDC OWNED NON-HOUSING PROJECT MC K UCON L RES OF CLERGY - RELIG CORP OWNER RPTL NONPROF CORP - RELIG(CONST PROT) RPTL 420-a NONPROF CORP - EDUCL(CONST PROT) RPTL 420-a NONPROF CORP - CHAR (CONST PROT) RPTL 420-a NONPROF CORP - HOSPITAL RPTL 420-a NONPROF CORP - MORAL/MENTAL IMP RPTL 420-a NONPROF CORP - SPECIFIED USES RPTL 420-b NONPROFIT HEALTH MAINTENANCE ORG RPTL 486-a VETERANS ORGANIZATION RPTL HISTORICAL SOCIETY RPTL INC VOLUNTEER FIRE CO OR DEPT RPTL 464(2) ,932, ,490,532, ,452, ,464, ,507, , ,892, ,558, ,213, , , ,176, ,480, ,361, ,209, ,072, ,906, ,700, ,020,259, ,073, ,058, , ,516, ,304, ,909, ,424, ,918, ,479, ,525, ,822, ,251, ,094, ,990, Page 1 of 4 3

13 NYS - Real Property System County of Niagara Assessor's Report - - Current Year File S495 Exemption Impact Report County Summary RPS221/V04/L001 Date/Time - 11/7/ 08:10:37 Total Assessed Value 13,695,459,467 Equalized Total Assessed Value 17,425,463,398 Exemption Code Exemption Name Statutory Authority of Exemptions Total Equalized Value of Exemptions Percent of Value Exempted PRIVATELY OWNED CEMETERY LAND RPTL NOT-FOR-PROFIT HOUSING CO RPTL NOT-FOR-PROFIT HOUSING COMPANY RPTL NOT-FOR-PROFIT HOUSING CO RPTL URBAN REN:OWNER-COMM DEV CORP P H FI L NOT-FOR-PROFIT NURSING HOME CO RPTL NOT-FOR-PROFIT HOUS CO-SR CITS CTR RPTL SOLAR OR WIND ENERGY SYSTEM RPTL TAX SALE - CITY OWNED RPTL 406(5) MUN HSNG AUTH -NYS AIDED PUB HSNG L 52(4)&(5) VETS EX BASED ON ELIGIBLE FUNDS RPTL 458(1) VETS EX BASED ON ELIGIBLE FUNDS RPTL 458(1) VET PRO RATA: FULL VALUE ASSMT RPTL 458(5) VET PRO RATA: FULL VALUE ASSMT RPTL 458(5) ALT VET EX-WAR PERIOD-NON-COMBAT RPTL 458-a 2, ALT VET EX-WAR PERIOD-NON-COMBAT RPTL 458-a 1, ALT VET EX-WAR PERIOD-NON-COMBAT RPTL 458-a 1, ALT VET EX-WAR PERIOD-COMBAT RPTL 458-a 2, ALT VET EX-WAR PERIOD-COMBAT RPTL 458-a 1, ALT VET EX-WAR PERIOD-COMBAT RPTL 458-a 1, ALT VET EX-WAR PERIOD-DISABILITY RPTL 458-a ALT VET EX-WAR PERIOD-DISABILITY RPTL 458-a ALT VET EX-WAR PERIOD-DISABILITY RPTL 458-a ALT VET EX-WAR PERIOD-DISABILITY RPTL 458-a COLD WAR VETERANS (10%) RPTL 458-b COLD WAR VETERANS (10%) RPTL 458-b COLD WAR VETERANS (DISABLED) RPTL 458-b PARAPLEGIC VETS RPTL 458(3) CLERGY RPTL AGRICULTURAL BUILDING RPTL AGRICULTURAL DISTRICT AG-MKTS L 305 1, AGRIC LAND-INDIV NOT IN AG DIST AG MKTS L AG LAND ELIGIBLE FOR AG ASSMT AG-MKTS 305(7) 15 9,246, ,261, ,155, ,694, ,237, ,097, ,167, , ,959, ,791, , , ,710, ,248, ,648, ,930, ,432, ,747, ,052, ,627, ,407, ,718, ,834, , , ,563, , ,721, , ,579, ,336, ,875, , Page 2 of 4 4

14 NYS - Real Property System County of Niagara Assessor's Report - - Current Year File S495 Exemption Impact Report County Summary RPS221/V04/L001 Date/Time - 11/7/ 08:10:37 Total Assessed Value 13,695,459,467 Equalized Total Assessed Value 17,425,463,398 Exemption Code Exemption Name Statutory Authority of Exemptions Total Equalized Value of Exemptions Percent of Value Exempted PERSONS AGE 65 OR OVER RPTL PERSONS AGE 65 OR OVER RPTL 467 1, PERSONS AGE 65 OR OVER RPTL 467 1, PERSONS AGE 65 OR OVER RPTL PHYSICALLY DISABLED RPTL PHYSICALLY DISABLED RPTL DISABILITIES AND LIMITED INCOMES RPTL 459-c DISABILITIES AND LIMITED INCOMES RPTL 459-c DISABILITIES AND LIMITED INCOMES RPTL 459-c DISABILITIES AND LIMITED INCOMES RPTL 459-c SILOS, MANURE STORAGE TANKS, RPTL 483-a TEMPORARY GREENHOUSES RPTL 483-c FARM OR FOOD PROCESSING LABOR CAMPS RPTL 483-d HOME IMPROVEMENTS RPTL 421-f RAILROAD - PARTIALLY EXEMPT RPTL 489-d&dd Mix-use Properties outside NYC RPTL S485-a BUSINESS INVESTMENT PROPERTY POST 8/5/ RPTL 485-b BUSINESS INVESTMENT PROPERTY POST 8/5/ RPTL 485-b BUSINESS INVESTMENT PROPERTY POST 8/5/ RPTL 485-b Green Bldg LEED - Platinum RPTL S FAIR POLLUTION CONTROL FACILITY RPTL 477-a LTD PROF HOUSING CO P H FI L 33,556,654-a REDEVELOPMENT HOUSING CO P H FI L 125 & SOLAR OR WIND ENERGY SYSTEM RPTL INDUSTRIAL WASTE TREATMENT FAC RPTL ,877, ,029, ,503, ,504, , , , ,572, ,172, ,207, ,102, , ,053, , ,968, , ,220, ,187, ,641, , ,125, ,039, , , , Page 3 of 4 5

15 NYS - Real Property System County of Niagara Assessor's Report - - Current Year File S495 Exemption Impact Report County Summary RPS221/V04/L001 Date/Time - 11/7/ 08:10:37 Total Assessed Value 13,695,459,467 Equalized Total Assessed Value 17,425,463,398 Exemption Code Exemption Name Statutory Authority of Exemptions Total Equalized Value of Exemptions Percent of Value Exempted SYSTEM CODE STATUTORY AUTH NOT DEFINED 53 1,598, Total Exemptions Exclusive of System Exemptions: 21,023 6,229,707, Total System Exemptions: 53 1,598, Totals: 21,076 6,231,306, Values have been equalized using the Uniform Percentage of Value. The Exempt amounts do not take into consideration, payments in lieu of taxes or other payments for municipal services., if any, attributable to payments in lieu of taxes: $ 2,674, Page 4 of 4 6

16 ORGANIZATIONAL CHART 7

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18 NIAGARA COUNTY ORGANIZATIONAL CHART CITIZENS OF NIAGARA COUNTY Administration Community Services Community Safety & Security NIAGARA COUNTY LEGISLATURE Infastructure and Faciltiies Committee Economic Development Refuse Committee COUNTY MANAGER Probation Mgmt & Information Technology Social Services Sheriff District Attorney Treasurer Printing/ Mailing Clerk/Legislature Public Information Officer Fire Coordinator Emergency Services Human Resources Risk Management Real Property Youth Bureau Employment & Training Office of Aging Public Health Mental Health Niagara Co. Bd.of Health Community Services Board Water District Sewer District Niagara County Water Commission Niagara County Sewer District #1 Coroners Clerk/DMV County Attorney Audit Economic Development NCIDA Public Works NCCC NCCC Board of Trustees Refuse District Niagara County Refuse Board Historian Public Defender Enginerring Highway Buildings & Grounds Weights & Measures Solid Waste Veterans Svcs Conflict Office Niagara County Parks Board of Elections Civil Service Golf Course Nov-17 9

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20 BUDGET SUMMARY 11

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22 NIAGARA COUNTY ADOPTED BUDGET BUDGET SUMMARY TOTALS AND TAX LEVY BY FUND Appropriated Other Difference % Fund Appropriations Revenue Fund Balance Reserves Tax Levy Tax Levy vs Change General 324,716, ,003,282 4,335,500 1,079,680 72,016,960 70,474,549 1,542, % Grants 5,602,799 5,388, , ,775 25, % Workforce Innovation & Opportunity Act 2,765,994 2,765, ,375 * 266,085 15, % County Roads 7,968,929 1,435, ,533,229 6,413, , % Road Machinery 1,727,293 1,256, , , , % Golf Course 490, , % Refuse District 686, , ,318 10, % Water District 11,741,473 6,010,374 37, ,931 4,964,543 4,871,975 92, % Sewer District 6,836,956 2,841, , ,220,228 3,181,204 39, % Totals 362,537, ,191,426 5,148,646 1,808,611 88,388,712 86,345,310 2,043, % *Note: NYS requires this amount to be treated as an interfund transfer, however it is property tax in the A fund Equalized/Modified Taxable Value $11,195,686,085 Full Value Tax Rate $7.10 Full Value Tax Rate $7.27 Increase (Decrease) $0.16 % Increase (Decrease) 2.24%

23 REVENUES Sales Fund Real Property Dept ID Appropriations Local State Federal Total Tax Balance Tax TIER GRAND TOTALS Tier 1 - Safety and Security 59,345,101 9,508,389 3,554,265 1,299,040 14,361, ,983,407 Tier 2 - Community Services 183,078,168 18,327,917 30,411,589 46,236,500 94,976, ,102,162 Tier 3 - Infrastructure and Facilities 26,449,479 13,986,590 1,566, ,228 15,799, ,680 10,490,453 Tier 4 - Economic Development 1,311, , , , ,247 Tier 5 - Administration 10,047,649 9,724,029 12, ,736,749 67,777,500 4,335,500-71,802,100 All Other Items 63,040,460 50,095,237 4,074,817 1,218,453 55,388, ,000 6,801,953 Total Tiers and Other Items (W/O Districts) 343,272, ,942,205 39,619,919 49,000, ,562,345 67,777,500 5,415,180 79,517,122 Tax Levy 79,517,122 A FUND - BREAKDOWN BY NYS CHART OF ACCOUNTS A1000 Legislature 942, ,195 A1100 Judicial 7,574, , , ,041, ,533,335 A1200 Executive 425, ,717 A1300 Finance 3,154,192 7,275, ,276,012 67,777,500 4,335,500-76,234,820 A1400 Staff 14,597,509 9,692, ,413 6,228 9,816, ,781,373 A1600 Shared Services 10,806,019 8,866, , ,469, ,680 1,177,199 A1900 Special Items 51,729,179 49,690, ,690, ,039,179 A2000 Education 25,239,430 3,210,000 7,741, ,192 11,381, ,858,351 A3000 Public Safety 51,770,586 9,346,698 2,674,776 1,299,040 13,320, ,450,072 A4000 Health 21,976,475 4,686,071 5,943,020 4,472,946 15,102, ,874,438 A5000 Transportation 442, ,800 A6000 Economic Assistance and Opportunity 124,607,267 5,446,643 16,183,536 38,144,213 59,774, ,832,875 A7000 Culture and Recreation 3,669, , , ,530 1,649, ,019,415 A8000 Home and Community Services 1,409, ,543 99, , , ,733 A9000 Employee Benefits 1,425, , , ,184,988 A9700 Debt Service 4,665,298 69, , ,596,110 A9900 Interfund Transfers 281, , ,625 Total breakdown of A Fund 324,716,797 99,400,531 34,633,102 45,192, ,225,782 67,777,500 5,415,180 72,298,335 72,298,335 CM Fund CM Grant Fund 5,602,799 95,049 4,074,817 1,218,453 5,388, ,480 CD Fund CD WIOA (Job Training) 2,765, ,375 77,000 2,349,619 2,765, D Fund D County Road 7,968, , , ,000 1,435, ,533,229 DM Fund DM Road Machinery 1,727,293 1,256, ,256, ,078 ER Fund ER Enterprise Recreation (Golf) 490, , , Total All Funds w/o Districts 343,272, ,942,205 39,619,919 49,000, ,562,345 67,777,500 5,415,180 79,517,122 to be Raised by Property Tax Levy 79,517,

24 REVENUES Sales Fund Dept ID Appropriations Local State Federal Total Tax Balance Real Property Tax TIER 1 - SAFETY AND SECURITY DISTRICT ATTORNEY A County Court 12, ,500 A Justices 4, ,000 A Grand Jury 85, ,629 A District Attorney 3,590, , , , ,227,277 Total District Attorney 3,692, , , , ,329,406 A Public Defender 2,484, , , ,806,773 1,806,773 A Assigned Counsel & Conflict Admin 863, , ,417 A Coroners 533, , ,739 SHERIFF A E-911 3,337,848 1,745, , ,920, ,417,661 A Sheriff 19,398,149 1,661, ,341 41,262 2,281, ,116,441 A Jail 20,051,888 5,031, , ,200, ,851,579 A Stop DWI 345, , , , A Homeland Security 945, , , , A Domestic Violence 607, , , ,374 A Welfare Fraud 308, , , Total Sheriff 44,994,446 9,050,318 1,595, ,614 11,382, ,612,055 PROBATION A Probation 4,694, , , ,105, ,588,755 A TASC 430, , , ,239 Total Probation 5,124, ,380 1,079, ,375, ,748,994 EMERGENCY SERVICES A Fire Coordinator 752, ,880 A Emergency Management 336, ,143 A Homeland Security 562, , , Total Emergency Services 1,651, , , ,089,023 Total Tier 1 59,345,101 9,508,389 3,554,265 1,299,040 14,361, ,983,407 TIER 2 - COMMUNITY SERVICES COUNTY CLERK A County Clerk 2,918,077 1,520, , ,625, ,292,304 A County Clerk/DMV 2,511,301 2,835, ,835, ,397 Total County Clerk 5,429,378 4,356, , ,461, ,907 15

25 REVENUES Sales Fund Dept ID Appropriations Local State Federal Total Tax Balance Real Property Tax A County Clerk/Partner Agencies 664, , ,179 A Community College Tuition 1,400,000 1,400, ,400, A Contribution to NCCC 8,871, ,871,000 8,871,000 HEALTH A Education Hndcpd. Children 14,968,430 1,810,000 7,741, ,192 9,981, ,987,351 A PH-Administration 952, ,529 16, , ,180 A PH-E.I. & Therapeutic Services 5,059, ,000 1,176, ,530 2,869, ,189,730 A PH-Environmental 2,716, , ,415 6,995 1,499, ,217,040 A PH-Nursing 2,381, , , , ,749,080 Total Public Health 26,078,707 3,403,731 10,594,878 1,368,717 15,367,326 10,711,381 MENTAL HEALTH A Mental Health Admin. 7,188,149 3,092,340 2,720, ,818 6,210, ,487 A Cmnty.Disaster Crisis Prgm 33, , , A NF Community Health Center 3, ,300 A Mental Health Association 103, , , ,699 A Northpointe Council 2,142, ,664 1,805,706 2,017, ,372 A Cazenovia Recovery 1,395, ,817 1,329,897 1,386, ,550 Total Mental Health 10,866,198 3,092,340 3,090,029 3,533,421 9,715, ,150,408 A NFTA Bus Operation 442, , ,800 SOCIAL SERVICES A Social Services Admin. 39,081, ,000 8,542,485 19,390,582 28,353, ,728,221 A Day Care 3,100,000 2, ,000 2,114,000 2,736, ,000 A Services for Recipients 2,200, ,200,000 2,200, A Medical Assistance 150,000 1,300, , , , A Medical Assistance MMIS 43,751, ,751,812 A Adult Family Homes A Family Assistance 11,600,000 1,845,000 5,000 10,550,000 12,400, ,000 A Foster Care 9,400, ,000 3,734,950 3,605,500 7,470, ,929,550 A Educ.Handicapped Children 200, , , ,000 A Juvenile Delinquent Care 750,000 80, , , ,250 A State Training School 1,222, ,222,000 A Safety Net 10,000,000 1,275,000 2,443, ,000 4,058, ,942,000 A Home Energy Assistance 150, , , A Emergency Aid for Adults 225,000 1, , , ,000 A Niagara County Youth Bureau 511, , , , ,580 A Youth Service Application 276, , , Total Social Services 122,617,533 5,203,000 15,454,038 37,990,082 58,647, ,970,413 16

26 REVENUES Sales Fund Dept ID Appropriations Local State Federal Total Tax Balance Real Property Tax A Social Services Partner Agency 82, ,077 82,077 OFFICE FOR THE AGING A Office for the Aging 2,507, ,143 1,090, ,131 1,722, ,478 A CI - Nutrition Program 1,338, , , , ,519 Total Office for the Aging 3,845, ,293 1,090, ,661 2,618, ,226,997 A Outside Agencies 15, ,000 15,000 Total Tier 2 180,312,174 17,988,542 30,334,589 43,886,881 92,210, ,102,162 TIER 3 - INFRASTRUCTURE AND FACILITIES A DPW - Engineering 514,797 2, ,228 8, ,569 A DPW - Administration 472,877 13, , ,177 A Procurement Group 3,200,000 3,200, ,200, A Bldgs. & Grounds/Telecommunications 5,912,249 5,589, , ,192, ,877 A Power Management 1,900,000 1,900, ,900, A Sealer/Weights & Measures 187,987 40,500 5, , ,487 A Niagara County Parks 1,392,648 85,000 23, , ,283,848 A DPW-Solid Waste Recycling 233, , , ,954 A Information Technology 2,323,963 1,049, ,049, ,680 1,115,269 A Geographic Information System (GIS) 124, ,719 Total Tier 3 16,262,922 11,879, ,528 6,228 12,617, ,680 3,486,146 TIER 4 - ECONOMIC DEVELOPMENT A Sport Fishing 135,968 4, , , ,468 ECONOMIC DEVELOPMENT A Economic Development 906,107 97, , ,104 A Relicense Power Authority A Econ. Development Alliance A Beautification Funds 145,000 75, , ,000 0 A Empower Niagara Funds 123, , , Total Economic Development 1,175, , , , ,779 Total Tier 4 1,311, , , , ,247 17

27 REVENUES Sales Fund Dept ID Appropriations Local State Federal Total Tax Balance Real Property Tax TIER 5 - ADMINISTRATION A Appropriated Fund Balance ,335,500 4,335,500 4,335,500 LEGISLATURE A Legislative Board 549, ,710 A Clerk of the Legislature 392, ,485 Total Legislature 942, ,195 A County Attorney 1,155, , , , ,751 A Board of Elections 2,242,378 1,176,423 12, ,188, ,053,835 1,053,835 ADMINISTRATION A Office of County Manager 425, ,717 A Audit 345, ,902 A County Treasurer 1,569,576 6,994, ,994,579 67,777, ,202,503 A Office of Management & 679,768 31, , ,575 A Real Property Tax Services 558, , , ,706 A Human Resources 758,447 40, , ,447 A Risk Management 707, , , ,379 A Public Information and Services 117, ,308 A Central Printing & Mailing 545, , , ,088 Total Administration 5,707,833 8,291, ,291,714 67,777, ,361,381 Total Tier 5 10,047,649 9,724,029 12, ,736,749 67,777,500 4,335,500 71,802,100 SPECIAL ITEMS A General Insurance 950, ,000 A Special Litigations 165, ,000 A Taxes/Assess-Cnty. Property 60, ,000 A Distribution of Sales Tax 49,690,000 49,690, ,690, A Distribution of Casino Moneys A Contingency Fund 200, ,000 A General Government Support Total Special Items 51,065,000 49,690, ,690, ,375,000 EMPLOYEE BENEFITS A Unemployment Insurance 100, ,000 A Disability Insurance 91,000 91, , A Hospital & Medical Insurance 1,164, , , ,014,988 A Flexible Benefits 70, ,000 Total Employee Benefits 1,425, , , ,184,988 18

28 REVENUES Sales Fund Dept ID Appropriations Local State Federal Total Tax Balance Real Property Tax DEBT SERVICE A Bonds 4,665,298 69, , ,596,110 A Bans A Interfund Transfer/Debt Reserve 281, , ,625 Total Debt Service 4,946,673 69, , ,000 4,027,485 GRAND TOTAL "A" FUND 324,716,797 99,400,531 34,633,102 45,192, ,225,782 67,777,500 5,415,180 72,298,335 CM GRANT FUND CM Motor Vehicle Theft Ins Fraud 149, , , ,166 CM Project IMPACT/Project GIVE 228, , , ,964 CM Bond Lake CM Traffic Safety Program 68, ,144 68, CM PH-Children/Special Needs 79, ,176 29,465 40, ,169 CM PH-Childhood Lead Poisoning Prgm. 241, , , CM PH-Lead Poison Prevention 122, ,789 30,769 99, ,984 CM PH-Vaccine Distribution 204, , , , ,497 CM PH-Healthy Neighborhoods 197, , , , CM PH-Emergency Planning Grant 249,678 15,000 11, , , ,700 CM MH-Community Support Sys. 1,708, ,708, ,708, CM MH-Intensive Case Mgmt. 1,007, ,007, ,007, CM MH-Supported Housing 391, , , CM HEAP Program - Aging 26, ,313 26, CM NY Connects-Aging 223, , , , CM Wellness in Nutrition-Aging 382,055 80, ,333 32, , CM Hazardous Substances- 200, , , CM EPA Brownfield Petro 100, , , CM Petroleum 20, ,947 20, Total Grant Fund 5,602,799 95,049 4,074,817 1,218,453 5,388, ,480 TIER 2 - OTHER FUNDS CD-WORKFORCE INNOVATION AND OPPORTUNITY ACT CD General Insurance CD Workforce Innovation and Opportunity Act 1,831,917 58,000 77,000 1,421,295 1,556, ,622 CD Workforce Innovation and Opportunity Act 928, , , CD Unemployment 5, ,000 CD Interfund Transfer 0 281, , ,375 Total Workforce Invest. 2,765, ,375 77,000 2,349,619 2,765, Total Tier 2 - Other Funds 2,765, ,375 77,000 2,349,619 2,765,

29 REVENUES Sales Fund Dept ID Appropriations Local State Federal Total Tax Balance Real Property Tax TIER 3 - OTHER FUNDS D - COUNTY ROAD FUND D Appropriated Fund Balance D Highway Administration 394, ,370 D Highway Maintenance 4,507, , , ,031, ,476,659 D Bridge Maintenance 406, , , ,800 D Drainage 429, ,900 D Snow Removal - County 2,070, ,070,000 D Snow Removal - State 155, , , D Unemployment 5, ,000 D Hospital & Medical Insurance 0 9, , ,500 Total County Road 7,968, , , ,000 1,435, ,533,229 DM - ROAD MACHINERY DM Appropriated Fund Balance DM General Insurance 6, ,841 DM Road Machinery Admin. 444,330 1,177, ,177, ,635 DM Vehicle Maintenance 1,276,122 77, , ,198,622 DM Hospital & Medical Insurance DM Interfund Transfer Total Road Machinery 1,727,293 1,256, ,256, ,078 ER - N.C. GOLF COURSE ER Credit Card 5, ,000 ER General Insurance 1, ,300 ER Niagara County Golf Course 482, , , ,050 ER Unemployment 1, ,750 Total Golf Course 490, , , Total Tier 3 - Other Funds 10,186,557 2,107, , ,000 3,182, ,004,307 Total Real Property Tax on "A" Fund, Grants 343,272, ,942,205 39,619,919 49,000, ,562,345 67,777,500 5,415,180 79,517,122 E & T, Highway, Golf Course Deferred Tax Revenue 0 Tax Levy 79,517,122 EL - REFUSE DISTRICT EL Appropriated Fund Balance EL General Insurance 4, ,371 EL C & D Landfill 111, ,636 EL Landfill #1 Remediation 202, ,647 EL Landfill #2 Post Closure 59, ,589 EL Household Hazardous Waste EL Wheatfield Remediation 34, ,689 20

30 REVENUES Sales Fund Dept ID Appropriations Local State Federal Total Tax Balance Real Property Tax EL Bonds 166, ,813 EL BAN 107, ,074 EL Interfund Transfers EL Transfers to Capital Projects Total "EL" Refuse District 686, ,819 FX - WATER DISTRICT FX Appropriated Fund Balance ,625 37,625 FX General Insurance 100, ,276 FX Taxes on Real Property 17, ,280 FX Contingency 100, ,000 FX Water Administration 350,983 6,010, ,010, ,659,391 FX Source of Supply 40, ,000 FX Purification 3,788, ,788,969 FX Transmission & Distribution 1,820, ,820,398 FX Water Bond Expense FX Unemployment FX Bonds 4,373, ,373,567 FX BANS FX Interfund Transfers 1,150, , ,069 Total "FX" Water District 11,741,473 6,010, ,010, ,556 4,964,543 G - SEWER DISTRICT G Appropriated Fund Balance , ,521 G General Insurance 91, ,023 G Taxes & Assessments on County Property 25, ,000 G Sewer District Administration 564,782 2,840, ,840, ,275,425 G Sewage Treatment & Disposal 4,995,200 1, , ,994,200 G Unemployment 1, ,500 G Bonds 1,159, ,159,451 G Interfund Transfers Total "G" Sewer District 6,836,956 2,841, ,841, ,521 3,220,228 21

31 NIAGARA COUNTY ADOPTED BUDGET WHERE THE MONEY GOES ($293,582,147)* Tier 5 - Administration, $10,047,649 Tier 4 - Economic Development, $1,311,290 All Other Items, $13,350,460 Tier 1 - Safety and Security, $59,345,101 Tier 3 - Public Works, $26,449,479 Tier 2 - Community Services, $183,078,168 NOTE: All Other Items include: Employee Benefits, Debt Service, the CM Fund, and Special Items. * This figure does not include $49,690,000 of appropriations which is offset by corresponding revenue of $49,690,000 for sales tax shared with other government entities. 22

32 NIAGARA COUNTY ADOPTED BUDGET WHERE THE MONEY COMES FROM ($293,582,147)* Fund Balance, $5,415,180 Local Revenue, $52,252,205 Property Tax, $79,517,122 State Revenue, $39,619,919 Federal Revenue, $49,000,221 Sales Tax, $67,777,500 * This figure does not include $49,690,000 of revenue which is offset by corresponding appropriations of $49,690,000 for sales tax shared with other government entities. 23

33 NIAGARA COUNTY ADOPTED BUDGET COUNTY COST COMPARISON Fund/Dept Code Name County Cost County Cost vs. A General Fund Appropriated Fund Balance (4,287,000) (4,335,500) (48,500) A Legislative Board 473, ,710 75,988 A Clerk of the Legislature 362, ,485 30,335 A Coroners 459, ,739 74,505 A Public Information and Services 110, ,308 6,454 A Central Printing & Mailing 198, ,088 18,440 A Unified Court 12,100 12, A Justices 4,000 4,000 0 A Grand Jury 91,144 85,629 (5,515) A District Attorney 3,069,849 3,227, ,428 A Public Defender 1,766,281 1,806,773 40,492 A Assigned Counsel Administrator 835, ,417 27,971 A Office of County Manager 351, ,717 73,854 A of Audit 330, ,902 15,021 A County Treasurer (72,677,388) (73,202,503) (525,115) A Distribution of Sales Tax A Distribution of Casino Moneys A Community College Tuition A Bonds 4,629,498 4,596,110 (33,388) A Bond Anticipation A Interfund Transfer Capital Reserve *1 (514,267) (568,625) (54,358) A Management & 650, ,575 (2,282) A Contingency 200, ,000 0 A General Govt Support 120,000 0 (120,000) A Contribution to NCCC 8,871,000 8,871,000 0 A Real Property Tax Services 300, ,706 8,313 A Taxes on County Property 70,000 60,000 (10,000) A County Clerk 1,286,912 1,292,304 5,392 A County Clerk/DMV (300,757) (324,397) (23,640) 24

34 NIAGARA COUNTY ADOPTED BUDGET COUNTY COST COMPARISON Fund/Dept Code Name County Cost County Cost vs. A County Clerk/Partner Agencies 664, ,179 0 A County Attorney 875, ,751 22,983 A Special Litigations 165, ,000 0 A NFTA Bus Operation 442, ,800 0 A Outside Agency Grants 15,000 15,000 0 A Human Resources 669, ,447 48,660 A Unemployment Insurance 97, ,000 2,500 A Risk Management 58,076 59,379 1,303 A General Insurance 1,000, ,000 (50,000) A Disability Insurance A Hospital & Medical Insurance 849,651 1,014, ,337 A Flexible Benefits 70,000 70,000 0 A Board of Elections 1,109,098 1,053,835 (55,263) A DPW Engineering 489, ,569 17,288 A DPW Administration 279, , ,913 A Procurement Group A Bldg/Grounds (98,732) (279,877) (181,145) A Power Management A Sealer/Weights & Measures 136, ,487 6,408 A Parks 1,219,192 1,283,848 64,656 A PW Solid Waste Recycling 106, ,954 27,666 A Information Technology *2 1,042,877 1,115,269 72,392 A GIS 149, ,719 (24,924) A E 911 1,312,544 1,417, ,117 A Sheriff 16,651,530 17,116, ,911 A Jail 14,524,650 14,851, ,929 A STOP DWI A Homeland Security A Domestic Violence 174, ,374 51,739 25

35 NIAGARA COUNTY ADOPTED BUDGET COUNTY COST COMPARISON Fund/Dept Code Name County Cost County Cost vs. A Welfare Fraud A Probation 3,446,955 3,588, ,800 A TASC 153, ,239 6,272 A Fire Coordinator 647, , ,951 A Emergency Management 326, ,143 9,742 A Homeland Security 84,726 0 (84,726) A Educate Handicapped Children 4,771,962 4,987, ,389 A PH Administration 541, ,180 26,646 A PH E.I. & Therapeutic Services 2,083,536 2,189, ,194 A PH Environmental 1,201,215 1,217,040 15,825 A PH Nursing 1,752,540 1,749,080 (3,460) A Mental Health Administration 979, ,487 (2,243) A Community Disaster Crisis Prgm A N.F. Community Health Center 3,300 3,300 0 A Mental Health Association 35,699 35,699 0 A Northpointe Council 125, ,372 0 A Cazenovia Recovery 8,550 8,550 0 A Social Services Administration 10,177,032 10,728, ,189 A Day Care 364, ,000 0 A Services for Recipients A Medical Assistance A Medical Assistance MMIS 43,726,666 43,751,812 25,146 A Adult Family Homes A Family Assistance (705,000) (800,000) (95,000) A Foster Care 1,974,000 1,929,550 (44,450) A Educ.Handicapped Children 100, ,000 0 A Juvenile Delinquent Care 281, , ,250 A State Training School 1,150,000 1,222,000 72,000 A Safety Net 6,698,500 5,942,000 (756,500) 26

36 NIAGARA COUNTY ADOPTED BUDGET COUNTY COST COMPARISON Fund/Dept Code Name County Cost County Cost vs. A Home Energy Assistance A Emergency Aid for Adults 118, ,000 (6,000) A Social Services Partner Agency 82,077 82,077 0 A Niagara County Youth Bureau 143, ,580 3,156 A Youth Service Application A Office for the Aging 680, , ,894 A CI Nutrition Program 488, ,519 (46,464) A Sportfishing 129, ,468 2,260 A Economic Development 748, ,104 60,572 A Relicense NYS Power Authority A Economic Development Alliance (7) A National Grid Grant A Empire State Development Grant A Beautification Funds * A Casino Revenue A Empower Niagara Funds CM Grant Fund 188, ,480 25,705 CD Workforce Innovation and Opportunity Act ER Niagara County Golf Course D County Road Fund 6,413,162 6,533, ,067 DM Road Machinery 252, , ,836 Tax Levy $ 77,594,813 $ 79,517,122 $ 1,922,309 *1 County cost reflects $850,000 of debt reserve. *2 County cost reflects $159,680 of committed fund balance from low cost power. *3 County cost reflects $70,000 of committed fund balance from beautification funds. 27

37 NIAGARA COUNTY ADOPTED BUDGET LOCAL TAXATION $10.5 $8.1 $5.2 $5.4 $74.9 $76.2 $77.6 $79.5 Appropriated Fund Balance Assigned, $4,335,500 Debt Reserve, $850,000 Committted Funds-Power Credits/Beaut ification Funds, $229,680 $ in Millions Sales Tax, $67,777, $66.5 $67.1 $66.5 $ Property Tax, $79,517,122 Sales Tax Property Tax Fund Balance 28

38 NIAGARA COUNTY ADOPTED BUDGET LISTED BY OBJECTS OF EXPENSE OBJECTS OF EXPENSE 2015 TENTATIVE ADOPTED EXPENDITURES EXPENDITURES BUDGET BUDGET BUDGET.1 - PERSONNEL A General Fund $ 64,244,355 $ 65,014,307 $ 68,439,913 $ 70,822,106 $ 70,845,855 CD WIOA (Job Training) 1,113,089 1,073,366 1,207,972 1,229,428 1,229,428 CM Grant Fund 900,637 1,092,128 1,209,724 1,147,903 1,147,903 D County Road 1,414,100 1,380,746 1,463,509 1,535,284 1,535,284 DM Road Machinery 368, , , , ,056 ER Enterprise Recreation (Golf) 210, , , , ,632 Sub-Total 68,250,670 69,158,961 72,940,649 75,328,409 75,352, EQUIPMENT & CAPITAL OUTLAY A General Fund $ 5,901,017 $ 1,692,512 $ 1,504,764 $ 2,185,333 $ 2,182,833 CD WIOA (Job Training) 2, CM Grant Fund 39,275 31,322 4,000 4,000 4,000 D County Road 4,585 28,519 10,600 46,800 46,800 DM Road Machinery 350, , , , ,750 ER Enterprise Recreation (Golf) 23, ,000 4,000 Sub-Total 6,321,514 2,102,852 1,768,740 2,524,883 2,522, CONTRACTUAL EXPENSES A General Fund $ 191,131,110 $ 191,059,849 $ 199,638,480 $ 199,662,293 $ 199,756,793 CD WIOA (Job Training) 483, , , , ,000 CM Grant Fund 3,253,363 3,910,920 3,935,242 3,930,898 3,930,898 D County Road 5,284,649 4,197,254 5,030,033 5,172,514 5,172,514 DM Road Machinery 814, , , , ,935 ER Enterprise Recreation (Golf) 117, , , , ,392 Sub-Total 201,084, ,563, ,291, ,552, ,646,532 29

39 NIAGARA COUNTY ADOPTED BUDGET LISTED BY OBJECTS OF EXPENSE OBJECTS OF EXPENSE 2015 TENTATIVE ADOPTED EXPENDITURES EXPENDITURES BUDGET BUDGET BUDGET.6 - PRINCIPAL ON INDEBTEDNESS (A Fund) 11,242,807 $ 15,953,223 $ 3,137,978 $ 3,423,388 $ 3,423, INTEREST ON INDEBTEDNESS A General Fund 817,286 1,001,810 1,560,708 1,241,910 1,241,910 ER Enterprise Recreation (Golf) 0 11,987 11,988 8,005 8,005 Sub-Total 12,060,093 16,967,021 4,710,674 4,673,303 4,673, EMPLOYEE BENEFITS A General Fund $ 48,179,078 $ 43,209,675 $ 45,969,428 $ 46,991,442 $ 46,984,643 CD WIOA (Job Training) 737, , , , ,566 CM Grant Fund 420, , , , ,998 D County Road 1,319,359 1,127,590 1,223,750 1,214,331 1,214,331 DM Road Machinery 248, , , , ,552 ER Enterprise Recreation (Golf) 246, ,742 86,584 90,306 90,306 Sub-Total 51,152,275 45,810,814 48,805,935 49,803,195 49,796, INTERFUND TRANSFERS $ 2,375,135 $ 3,786,547 $ 325,233 $ 281,375 $ 281,375 Totals: $ 341,244,378 $ 338,389,925 $ 338,842,813 $ 343,163,197 $ 343,272,147 30

40 NIAGARA COUNTY ADOPTED BUDGET APPROPRIATIONS OVERVIEW OF ALL FUNDS Water District Fund $11,741,473 Sewer District Fund $6,836,956 General Fund $324,716,797 Grant Fund $5,602,799 Refuse District Fund $686,819 Niagara County All Funds $362,537,395 Workforce Innovation & Opportunity Act Fund $2,765,994 Golf Course Fund $490,335 County Road Machinery Fund $1,727,293 County Road Fund $7,968,929 31

41 NIAGARA COUNTY ADOPTED BUDGET 10 YEAR BUDGET HISTORY Does not include Refuse, Water, or Sewer Districts Allowance Local/State/ for Appropriated Sales Property Full Fiscal Total Federal Uncollectible Fund Tax Tax Value Year Appropriations Revenues Taxes Balance Revenue Levy Tax Rate ,771, ,989, ,000 4,979,000 53,005,000 67,598, ,155, ,615, ,000 7,226,093 53,515,000 67,598, ,110, ,011, ,000 10,784,874 54,700,000 69,313, ,508, ,974, ,299,938 58,450,000 71,783, ,810, ,674, ,122,655 61,874,000 73,139, ,014, ,139, ,636,431 64,500,000 72,739, ,663, ,842, ,489,180 66,472,000 74,859, ,421, ,000, ,104,044 67,135,000 76,181, ,842, ,506, ,241,500 66,500,000 77,594, ,272, ,562, ,415,180 67,777,500 79,517,

42 2015 $ % Salary Related Salaries and Allowances 64,825,092 66,382,447 70,494,491 72,835,000 2,340, % Overtime 1,852,926 1,995,502 2,096,621 2,181,179 84, % Longevity 384, , , ,979 13, % Total 67,062,129 68,741,717 72,940,649 75,352,158 2,411, % Benefit Related NIAGARA COUNTY ADOPTED BUDGET SALARY AND BENEFITS COMPARISON Does not include Refuse, Water, or Sewer Districts - Variance Retirement 12,892,596 11,450,183 11,497,584 11,537,637 40, % FICA 5,127,376 5,256,495 5,582,161 5,765, , % Worker's Compensation * 1,810, , ,045 1,280, , % Health Ins for Act/Retirees 30,164,002 28,391,558 29,172,112 30,453,921 1,281, % Unemployment 114, , , ,750 1, % Disability Insurance 153, , , , % Flexible Benefits 468, , , ,918 13, % Total 50,730,677 46,185,566 47,980,018 49,796,396 1,816, % * W.C. rate adjustments in,, and are the result of planned use of fund balance in the worker's compensation fund. For, we plan to use less fund balance than, resulting in increased funding while maintaining historically low rates. 33

43 $ in Millions NIAGARA COUNTY ADOPTED BUDGET GRAPHING OF SALARY AND BENEFITS Salaries 2015 $ in Millions Benefits

44 NIAGARA COUNTY ADOPTED BUDGET Tax Rate $7.60 $7.50 $7.40 $7.30 $7.20 $7.10 $7.00 $6.90 $ Full Value Tax Rate 35

45 NIAGARA COUNTY ADOPTED BUDGET NET APPROPRIATIONS, PROPERTY TAX LEVY, AND EQUALIZED ASSESSED VALUATION FOR THE YEARS % Property % Equalized/Modified Full Net Increase Tax Increase Assessed Value Year Appropriations (Decrease) Levy (Decrease) Valuation Tax Rate ,695,506 67,598,282 8,969,049,328 $ ,078, % 67,598, % 9,196,266, ,110, % 69,313, % 9,250,487, ,508, % 71,783, % 9,412,318, ,935, % 73,139, % 9,475,481, ,314, % 72,739, % 9,570,723, ,728, % 74,859, % 9,773,166, ,996, % 76,181, % 10,323,758, ,887, % 77,594, % 10,680,592, ,582, % 79,517, % 11,195,686, *Note: For comparison purposes, net appropriations does not include $49,690,000 of shared sales tax revenue with other government entities. This budgeted amount was necessitated by the Governmental ing Standards Board and is budgeted as both an appropriation and a revenue. 36

46 NIAGARA COUNTY ADOPTED BUDGET DEMOGRAPHIC STATISTICS Niagara New York Niagara County State U.S. County Unemployment Unemployment Unemployment Year Population Rate Rate Rate , % 7.6% 7.2% , % 5.6% 5.9% , % 4.8% 5.1% 211, % 5.1% 5.0% Data not available 4.9% 4.7% 4.2% Note: Unemployment statistics as of Sept Data provided by the United States Census Bureau, the New York State of Labor, and the U.S. of Labor. 37

47 NIAGARA COUNTY ADOPTED BUDGET GRAPHING THE UNEMPLOYMENT RATE Unemployment Rate 10.0% 9.0% 8.0% 7.0% 6.0% 5.0% 4.0% 3.0% Niagara County New York State U.S. 38

48 NIAGARA COUNTY ADOPTED BUDGET SUMMARY OF BUDGETED POSITIONS BY DEPT Dept ID Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total TIER 1 - SAFETY AND SECURITY A District Attorney A Public Defender A Assigned Counsel Administrator A Coroners Public Safety A E A Sheriff A Jail A Domestic Violence A Welfare Fraud Total Public Safety Emergency Services A Fire Coordinator A Emergency Management A Homeland Security Total Emergency Services Probation A Probation A TASC Total Probation Total Tier TIER 2 - COMMUNITY SERVICES County Clerk A County Clerk A County Clerk/DMV Total County Clerk

49 NIAGARA COUNTY ADOPTED BUDGET SUMMARY OF BUDGETED POSITIONS BY DEPT Dept ID Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total Public Health A Education Hndcpd. Children A PH-Administration A PH-E.I. & Therapeutic Services A PH-Environmental A PH-Nursing Total Public Health Mental Health A Mental Health Administration Social Services A Social Services Administration A Niagara County Youth Bureau Office for the Aging A Office for the Aging A CI - Nutrition Program Total Office for the Aging Total Tier TIER 3 - INFRASTRUCTURE AND FACILITIES A DPW - Engineering A DPW - Administration A Bldgs. & Grounds/Telecommunications A Sealer/Weights & Measures A Niagara County Parks A DPW-Solid Waste Recycling A Information Technology A GIS Total Tier TIER 4 - Economic Development A Sportfishing A Economic Development Total Tier

50 NIAGARA COUNTY ADOPTED BUDGET SUMMARY OF BUDGETED POSITIONS BY DEPT Dept ID Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total TIER 5 - ADMINISTRATION Legislature A Legislative Board A Clerk of the Legislature Total Legislature A County Attorney A Board of Elections Administration A Office of County Manager A Audit A County Treasurer A Office A Real Property Tax Services A Human Resources A Risk Management A Public Information Services A Central Printing & Mailing Total Administration Total Tier GRAND TOTAL "A" FUND CM GRANT FUND CM Motor Vehicle Theft Ins Fraud CM Project IMPACT CM Traffic Safety Program CM PH-Lead Poison Prevention CM PH-Vaccine Distribution CM PH-Healthy Neighborhoods CM PH-Emergency Planning Grant CM PH-Cancer Services Program CM PH-Children/Special Needs CM PH-Childhood Lead Poisoning Program CM HEAP Program - Aging CM Point of Entry CM SNAP-Aging - Full time Total "CM" Grant Fund

51 NIAGARA COUNTY ADOPTED BUDGET SUMMARY OF BUDGETED POSITIONS BY DEPT Dept ID Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total TIER 2 - OTHER FUNDS CD-WORKFORCE INVESTMENT ACT CD Workforce Investment Act - Full Time TIER 3 - OTHER FUNDS Total Tier 2 - Other Funds D - COUNTY ROAD FUND D Highway Administration D Highway Maintenance Total County Road DM - ROAD MACHINERY DM Vehicle Maintenance ER - N.C. GOLF COURSE ER Niagara County Golf Course Total Tier 3 - Other Funds Total "A" Fund, JTPA, Mt. View, Highway, and Golf Course EL - REFUSE DISTRICT EL C & D Landfill Total "EL" Refuse District FX - WATER DISTRICT FX Water Administration FX Purification FX Transmission & Distribution Total "FX" Water District G - SEWER DISTRICT G Sewer District Administration G Sewage Treatment & Disposal Total "G" Sewer District

52 NIAGARA COUNTY ADOPTED BUDGET SUMMARY OF BUDGETED POSITIONS BY DEPT Dept ID Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total Full-Time Part-Time Seasonal Total TIER GRAND TOTALS Tier 1 - Safety and Security Tier 2 - Community Services Tier 3 - Infrastructure and Facilities Tier 4 - Economic Development Tier 5 - Administration CM Fund Total Tiers and Other Items (W/O Districts) Total Refuse, Water, and Sewer District Total Tiers and Other Items with Districts

53 NIAGARA COUNTY ADOPTED BUDGET LARGEST NYS MANDATED PROGRAMS Total Mandated MMIS-Medicaid Total Mandated All Other DSS Programs Total Mandated Pre-K 3-5 Year Olds Year Expense Revenue County Cost Expense Revenue County Cost Expense Revenue County Cost ,532, ,000 47,232,614 59,586,862 49,372,574 10,214,288 10,353,193 6,757,000 3,596, ,085, ,000 46,785,391 77,592,297 54,772,966 22,819,331 11,467,531 7,669,927 3,797, ,668, ,000 45,168,448 79,587,229 56,616,316 22,970,913 12,661,564 8,561,303 4,100,261 44,057, ,000 43,657,049 79,111,321 56,817,726 22,293,595 14,152,563 9,529,280 4,623,283 44,026, ,000 43,726,666 78,468,030 58,167,074 20,300,956 14,334,217 9,562,255 4,771,962 43,901, ,000 43,751,812 78,715,721 58,497,120 20,218,601 14,968,430 9,981,079 4,987,351 44

54 LARGEST NYS MANDATED PROGRAMS MMIS-MEDICAID $ in Millions County Cost Revenue All Other DSS Programs $ in Millions Pre-K 3-5 year Olds $ in Millions Revenue County Cost Revenue County Cost 45