CHENANGO COUNTY TENTATIVE BUDGET
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1 CHENANGO COUNTY TENTATIVE BUDGET PRESENTATION 2019
2 Have a balanced budget using reasonable revenue and expense expectations. Other than in exigent circumstances adhere to the tax cap. Maintain a NY State Comptroller s rating of not in fiscal stress. Remain debt free. Maintain a minimum of $ 15,000,000 general fund surplus ( i.e. not otherwise earmarked). The surplus balance at 12/31/17 was $ 19,475,000. The application of General Fund surplus applied to the following years budget should not exceed $ 1,500,000 ( >2% of the General and Social Services budgets.)
3 Under the tax cap for the Eighth straight year - of $616,000 by about $11,000. Meeting the CAP will allow for state reimbursement of Raise the Age Costs budgeted at $307,000 The average tax rate increases by $.28/$1,000 of assessed value or 2.05% from 2018 (about $25 annually per average residence). Individual town rates will vary depending on equalization rates and assessed value totals. Taxable values are up Three-tenths (.33%) of one percent. The County remains debt free. Maintains a NY Comptroller's rating of "not in fiscal stress.
4 Maintains our repaving and equipment replacement programs for the County Road system. Increased interest rates on invested funds have provided a significant benefit to revenue. Traffic Diversion Program revenues will help in the reduction of property taxes. We are now operating a school based Mental Health Service in the Norwich, Otselic Valley and Oxford School Districts. We are in discussions with Afton and Greene about opening school based clinics. Our self-funded health plan has a 2019 cost increase of just 3.3%. Since 2013 benefit cost (less salary escrow) have increased about 2% per year.
5 All 2018 programs are continued in 2019 with the Veteran s Service Agency now include in the annual budget cycle. Spending is up $2,759,000 or 3.06% from 2018 s total of $90.30 million and only 7.3% in total from 2013 ($86.7 million or about 1.2% per year. Revenue, continue to be at very at robust levels. Lessens the application of 2018 General Fund Surplus toward reducing the 2019 budget by $520,000 to $1,380,000. This is the seventh consecutive reduction from the $3,683,000 applied to balance the 2011 budget. This brings us into compliance with our desired goal of applying less than 2% of our General and Social Services budget (less Medicaid) to reduce the following year s tax levy.
6 We are fully aligned with our 6 financial precepts. Nearly 40% of our local real property tax levy of 25.8 million goes to Albany to support Medicaid. Notes : A) Subject to Board of Supervisor s action / revision B) Subject to adjustment until public filing on 11/15/18
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8 Inflation Factor 2.50% 2.00% 2.00% 2.00% 1.66% 1.56% 1.84% 2.00% 1.50% 1.00% 0.73% 0.68% Average FYE 12/ % 0.00% est Fiscal Year Beginning As Defined in law, the allowable levy growth factor is the lesser of one plus the inflation factor or one and two-onehundredths. For periods where the inflation factor is less then 2 percent, the allowable levy growth factor is equal to one plus the inflation factor.
9 How the County Tax Levy is distributed Based on Average Tentative County Rate For every 1,000 Dollars in Taxable Full Value CHENANGO COUNTY 2019 PROPERTY TAX RATE DISTRIBUTION Economic Assistance $ 6.76 Public Safety $ 2.37 County Roads & Transportation $ 2.51 Health $ 0.90 Home & Community Services $ 0.43 Education $ 0.42 General Government $ 0.41 Economic Development $ 0.05 Culture & Recreation $ 0.05 Social Service Programs 48.66% County Roads & Transportation 18.09% Culture & Recreation 0.37% Public Safety 17.05% Education 3.02% Economic Development 0.33% General Government 2.92% Home & Community Services 3.08% Health 6.48% AVERAGE COUNTY RATE PER THOUSAND $ 13.90
10 Transportation 20.62% Culture And Recreation 0.16% Economic Assistance 29.21% CHENANGO COUNTY 2019 TENTATIVE BUDGET APPROPRIATIONS Public Safety 12.72% Education 1.49% CHENANGO COUNTY APPROPRIATION COMPARISON Home And Community Svces 3.77% Health 11.91% General Government 7.06% Public Safety 12.27% Fringe Benefits 13.06% Transportation 21.02% Culture And Recreation 0.16% Economic Assistance 30.52% CHENANGO COUNTY 2018 ADOPTED BUDGET APPROPRIATIONS Education 1.45% Home And Community Svces 3.56% Fringe Benefits 12.39% Health 11.71% General Government 6.92%
11 State Aid 16.36% Federal Aid 12.08% Applied Surplus 2.36% Real Property Taxes 29.59% CHENANGO COUNTY 2019 TENTATIVE BUDGET REVENUES Sales Tax 16.44% CHENANGO COUNTY REVENUE COMPARISON Departmental Income 20.39% Other Tax Related Items 2.78% Federal Aid, 12.96% Other, 1.82% Applied Surplus, 3.03% Real Property Taxes, 27.60% State Aid, 16.28% CHENANGO COUNTY 2018 ADOPTED BUDGET REVENUES Sales Tax, 15.92% Departmental Income, 20.02% Other Tax Related Items 2.37%
12 Tax Rate Per Thousand Chenango County 10 Year Tax Rate Comparison Tax Cap Imposed Year
13 Expense Revenue
14 Millions Years
15 7.00% 6.00% 5.00% 4.00% 3.00% 2.00% 1.00% 0.00% Capital District Cenral New York Finger Lakes Long Island Mid- Hudson Mohawk Valley North Country Southern Tier Western New York State Total
16 Millions 1,400, ,200, ,000, , , , , Capital District Cenral New York Finger Lakes Long Island Mid- Hudson Regions Mohawk Valley North Country Southern Tier Western New York
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18 Rank Description Taxable Sales % of Total Taxable Sales Cumulative % of Total Sales 1 Automobile Dealers $96,395, % 16.9% 2 Gasoline Stations $54,394, % 26.5% 3 Gen. Merch. Stores, incl. Warehouse Clubs & Supercenters $47,385, % 34.8% 4 Petroleum and Petroleum Products Merchant Wholesalers $36,479, % 41.2% 5 Building Material and Supplies Dealers $35,065, % 47.3% 6 Restaurants and Other Eating Places $31,403, % 52.8% 7 Wired and Wireless Telecommunications Carriers $20,215, % 56.4% 8 Automotive Repair and Maintenance $18,297, % 59.6% 9 Electronic Shopping and Mail-Order Houses $12,486, % 61.8% 10 Grocery Stores $12,175, % 63.9% 11 Electric Power Generation, Transmission and Distribution $10,379, % 65.7% 12 Other Miscellaneous Store Retailers $9,207, % 67.3% 13 Commercial and Industrial Machinery and Equipment Rental and Leasing $7,472, % 68.7% 14 Direct Selling Establishments $7,428, % 70.0% 15 Automotive Parts, Accessories, and Tire Stores $7,160, % 71.2% 16 Software Publishers $7,041, % 72.4% 17 Other Motor Vehicle Dealers $6,690, % 73.6% 18 Industrial Machinery Manufacturing $6,566, % 74.8% 19 Electronics and Appliance Stores $6,009, % 75.8% 20 Computer Systems Design and Related Services $5,557, % 76.8% Subtotal Top 20 in Taxable Sales $437,812, % Total All Taxable Sales $570,073, % Total Vehicle and Truck related Sales $219,417, %
19 IN BILLIONS YEAR
20 Percent Exhausted
21 Chenango County 10 Year Comparison Of Use Of General Fund Surplus $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $ est Applied Fund Balance Appropriation Of Surplus During The Fiscal Year
22 PERCENT OF BUDGET SPENDING 5.00% 4.50% 4.00% 3.50% 3.00% 2.50% Chenango County New York State 2.00% 1.50% 1.00% 0.50% 0.00% EST
23 750, , , , , , , , , , Off Track Betting Tobacco Settlement VLT Tribal Compact 250, , , , Note: a one time Tobacco NPM adjustment of 729K was received in 2016 in addition to the regular payment. 50, EST.
24 System Components Utilizes existing data ( AUD) Objective Transparent Early Warning Real Value over time
25 Year-end Fund Balance ( 50 % ) Operating Deficits ( 10 % ) Cash Positions ( 20% ) Short Term Debt ( 10 % ) Fixed Costs ( 10 % ) **Weighted score based on points
26 Fiscal Year Ending In County Stress Designation Current Year 1 Year Prior 2 Years Prior Environmental Score 2017 Allegany No Designation Chenango No Designation Delaware No Designation Essex No Designation Greene No Designation Herkimer No Designation Schoharie No Designation Schuyler No Designation Steuben No Designation Tompkins No Designation Warren No Designation Yates No Designation Cattaraugus No Designation Cayuga No Designation Dutchess No Designation Livingston No Designation Madison No Designation Tioga No Designation Otsego No Designation Onondaga Susceptible Broome Susceptible Franklin Moderate Rockland Moderate Nassau Significant Monroe Significant Westchester Significant Suffolk Significant New York State Comptrollers Office Abbreviated Listing September 2018
27 Financial Indicators Fiscal Stress Financial Indicators Assigned and Unassigned Fund Balance as a Percentage (%) of Gross Expenditures Total Fund Balance as a Percentage (%) of Gross Expenditures Operating Deficits Cash Ratio - Cash and Investments as a Percentage (%) of Current Liabilities Cash as a Percentage (%) of Monthly Gross Expenditures Short-Term Cash-Flow Debt Issuance as a Percentage (%) of Total Revenues Short-Term Cash-Flow Debt Issuance Trend Personal Service and Employee Benefits as a Percentage (%) of Total Revenues (3 year avg) Debt Service as a Percentage (%) of Total Revenues (3 year avg) Total Points* Score Classification No Designation No Designation No Designation
28 Value Fiscal Stress Environmental Indicators Change in Population -3.71% Percent of Households with Public Assistance 19.24% 0 3 Percent of Population Under 18 & Over % 0 4 Percent Change in Home Value 4.12% Median Household Income $46, Unemployment Rate 7.00% 0 7 Reliance on State and Federal Aid 24.00% Total Points* 33.3 Score Classification Susceptible Environmental Stress Score
29 COMPARING UPSTATE NEW YORK S JOB GROWTH WITH THE REST OF THE U.S. Most Recent Data Available
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32 Mandated programs require a county to strictly adhere to rules set by the state, which define the scope, eligibility, frequency and level of service, amount of benefits, etc. The State also controls the levels of funding participation for these mandated programs Counties have virtually no ability to control the cost of these state dictated mandates. According to NYSAC, over the next several years the State will implement state tax rebate check programs and tax breaks for select special interest groups and industrial sectors, not including STAR, that will exceed $3 billion on an annual basis none of which will actually reduce any homeowner s or small businesses property tax bills. New York State has required county taxpayers to finance with local property taxes dozens of state mandated programs that, for the most part, other states do not finance through property taxes. We believe that one of the best ways to improve New York s economic climate and competitiveness is to not just to slow the rate of growth in property taxes, but to actually lower them from today s levels. We believe that aligning the cost of the state s mandated programs with the State Government, that defines and controls them, will result in an historic and sustainable reduction in county property taxes and create a more appropriate and equitable distribution of program costs. Combined, the following ten mandated programs make up 80.35% of the tentative County tax levy for 2019 compared to 83.48% in 2018.
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34 2015 NEW YORK STATE RANKING FOR USE OF LOCAL GOVERNMENT PROPERTY TAX DOLLARS AS A REVENUE SOURCE TO FUND STATE GOVERNMENT SOURCE: Counties in New York differ greatly from other local governments across the state due to the large number of state programs counties must administer and fund with local resources. Counties are required under New York State law to implement and finance more than 40 state defined and controlled programs including: Medicaid Public assistance for adults and families Indigent criminal defense legal services Child welfare, Preschool special education...and dozens more. In most states, counties are not required to pay for these types of programs to the same degree as counties in New York. In return for administering and paying for these mandated services, the State partially reimburses counties, but the shortfall is made up by county property taxpayers.
35 CHENANGO COUNTY MEDICAID COSTS $10,300,000 $10,250,000 $10,200,000 $10,150,000 $10,100,000 $10,050,000 $10,000,000 $9,950,000 $9,900,000 $9,850,000 $9,800,000 $9,750, MEDICAID- EACH WEEK COUNTIES AND NYC SEND $140 MILLION IN LOCAL TAXES TO STATE BANK ACCOUNTS, IN ORDER TO COVER COSTS FOR THE STATE MEDICAID PROGRAM. COUNTIES IN NEW YORK SPEND MORE ON MEDICAID THAN ALL THE COUNTIES IN THE REST OF THE NATION COMBINED. THESE ARE BIG NUMBERS AND THEY HAVE BIG IMPACTS ON LOCAL PROPERTY TAXPAYERS. THE POSITIVE THING IS THAT THE STATE CAPPED THE GROWTH IN LOCAL MEDICAID COSTS TO NO MORE THAN 3 % PER YEAR BEGINNING IN 2005, AND BEGINNING IN 2015 THESE COSTS ARE TO NO LONGER GROW. IMPACT TO 2019 TAX LEVY 10,087,109 PERCENT OF 2019 TAX LEVY 39.10%
36 CHENANGO COUNTY TEMPORARY ASSISTANCE FOR NEEDY FAMILIES COSTS $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $ TEMPORARY ASSISTANCE FOR NEEDY FAMILIES-(TANF)-PROVIDES TIME-LIMITED CASH ASSISTANCE AND NON-CASH SUPPORT SERVICES TO LOW INCOME FAMILIES. THE IMPACT OF THE STATE WITHDRAWING ITS FISCAL COMMITMENT TO THEIR PROGRAMS PUTS COUNTIES AT FULL FINANCIAL RISK FOR ADMINISTERING THESE PROGRAMS AND HAS SHIFTED MORE THAN $300 MILLION ANNUALLY TO COUNTIES TAXPAYERS IN ORDER TO BACKFILL THE LOSS OF STATE ADMINISTRATIVE FUNDING. IMPACT TO 2019 TAX LEVY $859,500 PERCENT OF 2019 TAX LEVY 3.33%
37 CHENANGO COUNTY SAFETY NET COSTS $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $ SAFETY NET-WHILE THE PROGRAM HISTORICALLY WAS FUNDED 50 PERCENT BY THE STATE AND 50 PERCENT BY COUNTIES, THE STATE BUDGET INCREASED THE LOCAL SHARE TO 71 PERCENT AND DROPPED THE STATE SHARE TO 29 PERCENT. INDIGENT BURIALS MANDATED UNDER THIS PROGRAM ARE SUBSIDIZED BY THE STATE AT $ PER BURIAL. IMPACT TO 2019 TAX LEVY $585,000 PERCENT OF 2019 TAX 2.27%
38 CHENANGO COUNTY CHILD WELFARE COSTS $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $ CHILD WELFARE-COUNTIES ADMINISTER AND FUND A SHARE OF THE COSTS OF PROVIDING CHILD WELFARE SERVICES TO CHILDREN AND FAMILIES IN NEED. THESE ACTIVITIES INCLUDE SERVICES, INTERVENTIONS AND INVESTIGATIONS DESIGNED TO PREVENT CHILD ABUSE AND PROTECT CHILDREN S WELFARE. OVER THE LAST TWO BUDGET CYCLES THE STATE HAS CUT ITS SHARE OF NON-FEDERAL FUNDING FROM ABOUT 65 PERCENT DOWN TO 62 PERCENT, SHIFTING ABOUT $60 MILLION IN COSTS TO COUNTIES, WHICH NOW COVER 38 PERCENT OF THE COSTS FOR CHILD WELFARE. THESE COST SHIFTS RESULT IN DIRECT COST INCREASES FOR LOCAL PROPERTY TAXPAYERS TO SUPPORT STATE PROGRAM. IMPACT TO 2019 TAX LEVY $1,065,000 PERCENT OF 2019 TAX LEVY 4.13%
39 CHENANGO COUNTY INDIGENT DEFENSE COSTS $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $ INDIGENT DEFENSE-AS REQUIRED BY CONSTITUTIONAL MANDATE, NEW YORK ENACTED ARTICLE 18-B OF THE COUNTY LAW THAT REQUIRES EACH COUNTY TO ESTABLISH A PLAN TO PROVIDE COUNSEL TO INDIGENT DEFENDANTS. ONE OF THE MAJOR PROBLEMS WITH THIS SYSTEM IS THAT IT PLACES SIGNIFICANT FINANCIAL BURDEN ON THE COUNTIES AS WELL AS POTENTIALLY HUGE, UNEXPECTED COST SWINGS BETWEEN FISCAL YEARS. CURRENT LEGISLATION PASSED UNANIMOUSLY BY THE STATE LEGISLATURE, CURRENTLY SITS ON THE GOVERNOR'S DESK UNSIGNED. IMPACT TO 2019 TAX LEVY $514,530 PERCENT OF 2019 TAX LEVY 1.99%
40 CHENANGO COUNTY PRESCHOOL EDUCATION AND EARLY INTERVENTION COSTS $1,150,000 $1,100,000 $1,050,000 $1,000,000 $950,000 $900,000 $850, PRESCHOOL SPECIAL EDUCATION AND EARLY INTERVENTION -EVEN THOUGH COUNTIES CONTINUE TO BEAR THE FINANCIAL BURDEN FOR SERVICE. FEDERAL AND STATE LAW PLACES RESPONSIBILITY FOR THE PROGRAM WITH THE EDUCATION SYSTEM AND GIVES DECISION-MAKING AUTHORITY TO SCHOOL DISTRICTS. THE EARLY INTERVENTION PROGRAM (EIP) PROVIDES SERVICES TO CHILDREN 0-3 YEARS OF AGE WHO HAVE DEVELOPMENTAL DELAYS OR DISABILITIES. SINCE ITS INCEPTION, THE COST TO PROVIDE SERVICES TO ELIGIBLE CHILDREN HAS INCREASED DRAMATICALLY. IMPACT TO 2019 TAX LEVY $1,105,787 PERCENT OF 2019 TAX LEVY 4.29%
41 CHENANGO COUNTY PROBATION COSTS $400,000 $390,000 $380,000 $370,000 $360,000 $350,000 $340, PROBATION-PROBATION SERVICES ARE PROVIDED BY COUNTIES AS MANDATED UNDER NEW YORK STATE EXECUTIVE LAW. OVER THE LAST SEVERAL DECADES, STATE REIMBURSEMENT TO COUNTIES FOR PROBATION HAS DWINDLED, LEAVING COUNTIES TO SHOULDER AN INCREASING SHARE OF THE COSTS FOR THIS PROGRAM % OF COSTS ARE NOW SUPPORTED BY COUNTY TAXPAYERS. IMPACT TO 2019 TAX LEVY $398,496 PERCENT OF 2019 TAX LEVY 1.54%
42 CHENANGO COUNTY CORRECTIONAL FACILITY COSTS $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $ JAIL AND CORRECTIONAL FACILITY-COUNTIES ARE REQUIRED UNDER STATE LAW TO OPERATE AND MAINTAIN LOCAL JAILS AT LOCAL EXPENSE. THE STATE DETERMINES THE STANDARDS FOR THE OPERATION AND MAINTENANCE OF JAIL FACILITIES INCLUDING MANDATORY STAFFING LEVELS, SIZE AND CONSTRUCTION OF THE FACILITIES WITH LITTLE REGARD FOR COST SAVINGS AND EFFICIENCIES IMPACT TO 2019 TAX LEVY $1,755,961 PERCENT OF 2019 TAX LEVY 6.81%
43 CHENANGO COUNTY NYS RETIREMENT FUND COSTS $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $ EST NYS RETIREMENT FUND-COUNTIES ARE REQUIRED TO PARTICIPATE IN THE NEW YORK STATE PUBLIC EMPLOYEES RETIREMENT SYSTEM, ALONG WITH OTHER LOCAL GOVERNMENTS. HOWEVER, COUNTIES HAVE NO CONTROL OVER PENSION COSTS OR BENEFITS AWARDED TO THEIR OWN EMPLOYEES AS THESE BENEFIT LEVELS ARE DETERMINED BY THE GOVERNOR AND STATE LEGISLATURE. IMPACT TO 2019 TAX LEVY $3,303,430 PERCENT OF 2019 TAX LEVY 12.81%
44 COMMUNITY COLLEGE CHARGEBACKS Est EST Per Budget General Charges High School Charges COMMUNITY COLLEGE FUNDING-COSTS ASSOCIATED WITH COMMUNITY COLLEGES WERE ESTABLISHED UNDER STATE LAW AS A THREE WAY PARTNERSHIP BETWEEN THE STATE, COUNTY AND THE STUDENT WITH AN EXPECTATION AND STATUTORY REQUIREMENT THAT EACH WOULD SHARE EQUALLY IN THE COST OF PROVIDING EDUCATIONAL SERVICES. OVER THE YEARS THE EQUAL SHARING OF COSTS ARRANGEMENT HAS BEEN BREACHED BY THE STATE LEGISLATURE THROUGH PERMANENT LAW FORMULA OVERRIDES AS PART OF THE ANNUAL STATE BUDGET PROCESS AND TO ADDRESS STATE BUDGET SHORTFALLS. A RECENT TREND IS FOR COMMUNITY COLLEGES TO SPONSOR CREDIT BEARING COURSES IN DISTRICT HIGH SCHOOLS USING DISTRICT STAFF AND FACILITIES AND CHARGING BACK COUNTIES FOR SPONSORED FTE UNITS AS WELL AS CAPITAL CHARGEBACKS FOR ON-CAMPUS INFRASTRUCTURE IMPROVEMENTS. COMMUNITY COLLEGE CHARGES ASSOCIATED WITH THESE COURSES INCREASED MANDATED CHARGEBACK COSTS BY 22.75% IN IMPACT TO 2019 TAX LEVY $1,300,000 PERCENT OF 2019 TAX LEVY 5.23% *A2490A
45 Objectives: 1. Keep our physical plant up to date. 2. To the degree possible, avoid unreimbursable debt. 1. Court Facility > 30 Year Lease ( ) avoids capital costs 2. Landfill > Cell Four ( 2017) $ 4,000,000 Funded and open Cell Five ( 2025) $ 6,000,000 Funding Annually 3. Sheriff and Correctional Facility > Repairs to our 15 year old facility as necessary Funding from Prison boarding in revenue that exceeds $ 50,000 per year (2019 and future) Allocation of Unassigned Surplus 4. County Office Building > Roof, ADA, windows, etc on 1960 wing. Funding from Allocation of Unassigned Surplus Annual Budget Line $ 15,000, $ 10,000, $ 2,000, ,000, $ 5,000, $ 7,000, $ 32,000, $ 35,000, Note : $ 35,000,000 borrowed for 30 years at 4% interest will generate $ 25,000,000 in interest expense or about $ 800,000 per year. Our annual tax cap is about $ 600,000 per year.
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