Existing Conditions Report Village of Harrisville and Town of Diana

Transcription

1 Existing Conditions Report Village of Harrisville and Town of Diana June 2017 Prepared for: Village of Harrisville Dissolution Study Committee Gary Williams, Village of Harrisville Mayor David Parow, Town of Diana Supervisor Celia Bango Marianne Dicob Raymond Gregory Jessica Jenack John LaDuc Julie Malbeuf Donald Messer Autumn Stearne This document was prepared with funding provided by the New York State Department of State under the Local Government Efficiency Grant Program Contract No. T00022GG-3800 Prepared by: Dulles State Office Building 317 Washington Street Watertown, NY State Route 37 Watertown, NY i P a g e

2 Table of Contents 1.0 INTRODUCTION BACKGROUND POPULATION TRENDS DEMOGRAPHICS SCHOOL DISTRICTS REAL PROPERTY REAL PROPERTY ASSESSMENTS VILLAGE OWNED REAL PROPERTY, BUILDINGS, & ASSETS MUNICIPAL FINANCIALS & SERVICES VILLAGE GENERAL FUND REVENUE VILLAGE GENERAL FUND EXPENDITURES VILLAGE SERVICES Village Water Services Village Lighting Services Village Department of Public Works Village Fire Department TOWN OF DIANA REVENUE & EXPENDITURES TOWN SERVICES FUND BALANCES - VILLAGE AND TOWN DEBT LEVELS MUNICIPAL EMPLOYEE SUMMARY VILLAGE STAFFING TOWN STAFFING PROPERTY TAXES LOCAL LAWS CONCLUSION ii P a g e

3 Figures & Tables Figure 1 - Village and Town Municipal Boundaries... 5 Figure 2 - Population Trends of Villages with Less Than 1,000 People... 6 Figure 3 - School Districts... 9 Figure 4 - Village of Harrisville Owned Parcels Map Figure 5 - Harrisville General Fund Revenue FYE Figure 6 - Village General Expenditures FYE Figure 7 - Lighting vs Overall Expenditures Figure 8 - Map of Village Street Lighting Figure 9 - Fire Services Coverage Map Figure 10 - Town of Diana Map of AUD Fund Coverages Table 1 - Villages in Lewis County by 2010 Population... 6 Table 2 - Lewis County Town 2010 Populations... 7 Table 3 - Median Household Income and Poverty Table Harrisville and Diana Taxable Assessed Values Table 5 - Village and Town 2016 Assessed Value Statistics Table 6 - Village of Harrisville Owned Parcels Table 7 - Village Assets Valuation Table 8 - Harrisville General Fund Revenue FYE Table 9 - Village General Fund Expenditures FYE Table 10 - Water Fund Revenues FYE Table 11 - Water Fund Expenditures FYE Table 12 - Village Lighting Tax Table 13 - Cost Comparison for Fire and Rescue Services Table 14 - Town Summary of Revenues and Expenditures FYE Table 15 - Village of Harrisville General Fund Balance since FYE Table 16 - Town of Diana Fund Balances FYE Table 17 - Village Staffing FYE Table 18 - Village Staff Benefits and Costs FYE Table 19 - Village Total Salaries and Benefits FYE Table 20 - Comparison of Lewis County Villages Salaries and Benefits FYE Table 21 - Town Staffing FYE Table 22 - Town Benefits and Costs FYE Table 23 - Town Total Salaries and Benefits FYE Table 24 - Comparison of Lewis County Towns Salaries and Benefits FYE Table 25 - Tax Rates per $1,000 Assessed Value for Village and Town Taxpayers FYE Table 26 - Local Laws for Village and Town Table 27 - Village Laws that May Sunset with Village Dissolution Table 28 - Village Laws for Consideration by Town Table 29 - CETC Calculation Based on FYE 2017 Tax Levies iii P a g e

4 1.0 INTRODUCTION The primary objective of this project is to develop a detailed Dissolution Study with a recommended plan and alternatives which answers questions that the Village of Harrisville and Town of Diana residents have about the process, impacts, and how dissolution would affect residents and local governments. The final report will provide the Village and Town with a document that includes the following elements: Executive Summary, Introduction, Population Trends, Local Government Tax Rates, Assets & Real Property Information, Operating Budget Summary, Fund Balances & Outstanding Debt, Municipal Program Summaries, and Legal Issues & Impediments. This information will be utilized by stakeholders to determine: 1) Potential Financial Savings; 2) Management Improvements; 3) Service Delivery Changes resulting from a local government re-organization; and 4) Alternative ways to organize local government service and improve efficiencies. These items will be summarized in the Recommendations section of the Plan. The Board Members from the Village of Harrisville hired the Development Authority of the North Country to oversee the dissolution study process. The Board also appointed a Dissolution Study Committee (DSC) which has been charged with developing a study to evaluate dissolving the Village and identifying alternative ways to deliver government services which considers fiscal impacts, provision of service and other matters as identified. The DSC is comprised of Gary Williams (Village of Harrisville Mayor), David Parow (Town of Diana Supervisor), Celia Bango, Marianne Dicob, Raymond Gregory, Jessica Jenack, John LaDuc, Julie Malbeuf, Donald Messer, and Autumn Stearne. The DSC began this initiative with a kick-off meeting on January 17, Since that time, the DSC has been working to develop a basis of understanding of the Village and Town services provided, the way in which these services are provided, and the cost to taxpayers to provide these services. The results of this initial phase of the project are summarized in this report, known as the EXISTING CONDITIONS REPORT. This report is being funded by and prepared in accordance with the New York State Department of State Work Plan requirements, as outlined in Contract No. T00022GG All study-related documents are available on the dissolution study website: 4 P a g e

5 1.1 BACKGROUND The Village of Harrisville is located in the northern part of the Town of Diana, in Lewis County and on the border of St. Lawrence County. In 1833, Foskit Harris acquired land along the Oswegatchie River from Joseph Bonaparte. He constructed a sawmill and gristmill along the river. By 1880, Harrisville was the commercial and industrial center of the Town of Diana. At its height, the Village supported a chair factory, a sash and door factory, several lumber dealers, carriage makers, blacksmiths, a harness shop, and numerous merchandise stores and retail services. A large paper mill continued to provide economic significance until its closure in the 1950 s. The Harrisville Dry Kiln plant closed in The remaining major industry and employers in the Village include Viking Cives, Inc., a maker of snow plows, the Central School District, and a several small businesses (convenience stores, restaurants, etc.). Harrisville is located along the New York State Route 3 Olympic Byway and is a significant contribution to this tourism corridor; providing services and resources to travelers. Harrisville has not conducted a formal study looking into Village dissolution in the past; however the question of whether dissolution would positively impact Village taxpayers has been brought up in recent years by Village residents, prompting this dissolution study. Figure 1 illustrates the Village and Town municipal boundaries in relation to Lewis County. Figure 1 - Village and Town Municipal Boundaries 5 P a g e

6 2.0 POPULATION TRENDS The population of the Village of Harrisville, according to the 2010 census, is 628. Harrisville is the fourth largest Village, by population, in Lewis County. Table 1 lists Lewis County Villages by population and Figure 2 illustrates the overall population trends in Harrisville and other Lewis County Villages with less than 1,000 people, according to the 2010 census. Most of the Villages in Lewis County show declining population trends since the 1960s, including Harrisville. While Harrisville had a slight bump in population between 1970 and 1980, there was a sharp decrease by 1990, which corresponds to the time when several mills and mines in the area were closing and local jobs were being lost. Village Population Lowville 3,470 Copenhagen 801 Port Leyden 672 Harrisville 628 Croghan 618 Lyons Falls 566 Castorland 351 Constableville 242 Turin 232 Table 1 - Villages in Lewis County by 2010 Population Figure 2 - Population Trends of Villages with Less Than 1,000 People 6 P a g e

7 The Town of Diana has a 2010 population of 1,081 people. Table 2 provides the population information for all the Lewis County Towns. Town Population New Bremen 2,706 Croghan 2,475 Denmark 2,059 Watson 1,881 Leyden 1785 Lowville 1,512 Martinsburg 1,433 Lyonsdale 1,227 Greig 1,199 Diana 1,081 Lewis 854 West Leyden 852 Turin 529 Harrisburg 437 Pinckney 329 Osceola 229 Montague 78 Table 2 - Lewis County Town 2010 Populations 7 P a g e

8 2.1 DEMOGRAPHICS Demographic data is included in this report for the Village and the surrounding areas for reference purposes only. The data provide context to the population that lives in the Village and compares the project area with surrounding Villages. Table 3 illustrates median household income (MHI) and poverty percentages for Harrisville, Diana, and the rest of the Lewis County Villages. The average MHI for all the Villages in Lewis County is $39,178. Harrisville s MHI is slightly lower at $36,019. Harrisville s percentage of All People below the poverty line is 12%, which is lower than the County s average of 14.22%. 1 Municipality Median Household Income Percentage "All People Below Poverty Line Village of Port Leyden $31, % Village of Croghan $31, % Village of Castorland $34, % Village of Harrisville $36,019 12% Village of Turin $37, % Village of Lowville $40, % Village of Lyons Falls $41, % Town of Diana $42, % Lewis County $42, % Village of Copenhagen $43, % Village of Constableville $55, % Table 3 - Median Household Income and Poverty The US Census Bureau poverty threshold in 2010 varied from $10,458 - $48,527 depending on how many people lived in a household (1 person - 9 or more). The poverty threshold is set nationwide and does not vary geographically. The All People category in the Census statistics about poverty is the inclusion and average of all the types of families in the statistical area. 8 P a g e

9 2.2 SCHOOL DISTRICTS School districts in New York State are separate taxing entities. The Dissolution study will have no impact on school taxes, since these are separate from Village and Town taxes. This information is provided for reference purposes only. The Village of Harrisville is served by the Harrisville CSD. The Town of Diana is served by two school districts: Harrisville CSD, and Carthage CSD. Figure 3 is a map of the local school districts. Figure 3 - School Districts 9 P a g e

10 3.0 REAL PROPERTY 3.1 REAL PROPERTY ASSESSMENTS The total taxable assessed values of real property in the Village and Town are detailed in Table 4 2. Taxable assessed values are used to calculate real property tax bills. The total taxable assessed values do not include properties in the Village or Town that are tax-exempt, including Village or Town-owned parcels, fire stations, churches, schools, etc. Taxable Assessed Values 2016 Taxable Assessed Value Harrisville $18,311,037 Diana (Town Outside Village) $150,240,230 Table Harrisville and Diana Taxable Assessed Values The study reviewed the real property assessed values within the Village and Town to determine the range of values. See Table 5 below for an overview. Real Property Assessed Values All Parcels within Village or Town Highest (Property Owner) Harrisville $2,100,000 (Harrisville Central School - Tax Exempt) $750,000 (Fortis Energy Group) Diana $15,494,921 (Iroquois Gas Transmission) Average $64,746 $85,860 Median $54,250 $54,400 Table 5 - Village and Town 2016 Assessed Value Statistics 2 Assessment data and parcel breakdown data comes from Lewis County Real Property 2016 records. The Town Outside Village taxable assessed value does not include parcels in the Village. 10 P a g e

11 3.2 VILLAGE OWNED REAL PROPERTY, BUILDINGS, & ASSETS As part of this EXISTING CONDITIONS REPORT, an inventory of the real property owned by the Village of Harrisville was compiled from the County s Real Property Tax Database. The inventory indicates that the Village owns 10 parcels with a total assessed value of $203,500. The Village-owned properties are tax exempt. See Table 6 and Figure 4 for Village-owned parcels. # Use Address Parcel ID Total Assessed Value Acres 1 Water Supply Hands Flat Rd $6,900 <1 2 Vacant Commercial River St $5, Water Supply Washington St $4,000 <1 4 Landfill/Dump NYS Rte $ Playground Church St $27, Rural Vacant River St $2, Parking Lot Main St $16,700 <1 8 Vacant Commercial State St $4,900 <1 9 Water Supply Creek Rd $25, Water Supply Creek Rd $110, Table 6 - Village of Harrisville Owned Parcels Figure 4 - Village of Harrisville Owned Parcels Map 11 P a g e

12 The Village owned major assets are listed below, including buildings, park structures and equipment, and Department of Public Works vehicles and equipment. The Village does not have a dedicated reserve fund for large equipment replacement. Insurance is a general fund expenditure. See Table 7 for details and valuations of Village owned assets; the valuations are sourced from Village Insurance Policy through Eastern Shore Associates. Asset Address Valuation of Asset Valuation of Contents Pump Station S. Creek Rd $15,000 $5,900 Water Tower S. Creek Rd $292,400 - DPW Building S. Creek Rd $120,000 $1,000 Water House Lower Maple St (Hands Flat Rd) $7,600 $5,900 Pavilion S. Church St $7,600 - Water Pump House Washington St $13,000 - Gazebo River St $4,800 - Equipment in Park River St - $3,300 Village Office in Town Building 5959 Old State Rte. Ext. - $27, Compactor Tractor with Accessories S. Creek Rd $19, Dump Truck S. Creek Rd $38, Backhoe/Loader S. Creek Rd $35, Gehl Skid Steer S. Creek Rd $20, Ford Pickup w/plow S. Creek Rd $38,510 - Table 7 - Village Assets Valuation 12 P a g e

13 4.0 MUNICIPAL FINANCIALS & SERVICES This section provides information on the services that are provided by the Village of Harrisville and the Town of Diana to their taxpayers, and the municipal financials. Financial information is sourced from the fiscal year end 2016 (FYE 2016) Village and Town Annual Update Documents (AUD). The Village fiscal year is June-May, so the Village fiscal year 2016 figures are current to 5/31/16. The Town fiscal year is January-December, so the Town fiscal year 2016 figures are current to 12/31/16. AUDs are divided into different fund categories that detail the revenues and expenditures for each fund. 4.1 VILLAGE GENERAL FUND REVENUE The majority of the Village s General Fund revenue comes from Real Property Taxes. The second largest revenue source is categorized under Miscellaneous Local Sources, which includes Consolidated Local Street and Highway Improvement funds (CHIPS) and Harrisville Fire Department income from the Towns of Diana and Pitcairn. Table 8 and Figure 5 show all of the Village General Fund Revenue reported in the FYE 2016 AUD. Village General Fund Revenue Total Real Property Taxes $200,751 Real Property Tax Items Interest & Penalties on Real Property Taxes $3,804 Non Property Tax Items Franchises - municipal imposed fees on cable television and telecommunications company gross revenue Departmental Income Other General Departmental Income: softball league deposit, sidewalk repair reimbursement, 1-time County tax share; Park and Rec Charges: income from Diana and Pitcairn for playground maintenance; Other Cultural and Recreation Income: refund from State for state-owned land and an insurance adjustment from Eastern Shore municipal insurance; Zoning Fees $5,125 $4,896 Use of Money and Property Interest & Earnings $189 Miscellaneous Local Sources CHIPS - $32,286, Harrisville Fire Department Income : Diana $63,022 and Pitcairn $26,065 $121,373 State Aid Revenue Sharing, Mortgage Tax $14,565 Interfund Transfers $25,000 Total General Fund Revenue $375,703 Table 8 - Harrisville General Fund Revenue FYE P a g e

14 Figure 5 - Harrisville General Fund Revenue FYE VILLAGE GENERAL FUND EXPENDITURES The Village spends its General Fund revenue by providing services to its residents. Municipalities report their expenditures in the AUD as: Personal Services - salaries and employee wages Equipment and Capital Outlay - equipment and supply purchases Contractual Expenditures - contracted services, wages paid to contractors Harrisville municipal expenditures paid for the following services: Mayor (personal services, contractual expenditures) Legislative Board (personal services, contractual expenditures) Clerk/Treasurer/Tax Collector (personal services, equipment and capital outlay, contractual expenditures) Law (contractual expenditures) Engineer (personal services) Department of Public Works (personal services) Buildings Maintenance (contractual expenditures) 14 P a g e

15 Central Garage - New DPW building, tools, fuel, equipment repair (contractual expenditures) Unallocated Insurance (contractual expenditures) Other General Government - Zoning Officer (personal services) Fire Services (equipment and capital outlay, contractual expenditures) Registrar of Vital Statistics (personal services) Historian (personal services) Insect Control (contractual expenditures) Maintenance of Streets & Permanent Highway Improvements (equipment and capital outlay, contractual expenditures) Garage - Gas & Oil (contractual expenditures) Street Lighting (contractual expenditures) Playground and Recreational Centers (contractual expenditures) Youth Program (contractual expenditures) Celebrations - Fireworks (contractual expenditures) Adult Recreation - Senior Citizens Club (contractual expenditures) Garbage Services for Village municipal waste (contractual expenditures) The AUD groups General Fund expenditures by categories. See Table 9 and Figure 6 for a breakdown of Village expenditures in FYE Village General Fund Expenditure General Government Support Legislative Board, Mayor, Treasurer, Tax Collection, Legal Services, Engineer, Public Works Administration, Buildings, Central Garage, Unallocated Insurance, Other General Government (Zoning Officer) Public Safety Workers Comp: $1,421; Village FD Vehicle Fund: $4,500; Village FD Contract: $12,374; Village FD turnout gear: $2,012; Diana FD O&M: $29,010; Diana FD Vehicle Fund: $34,012; Pitcairn FD O&M: $11,489; Pitcairn FD Vehicle Fund: $14,576; Village Rescue Services Payment: $4,805; Village Ambulance Payment: $2,015. Health Registrar of Vital Statistics, Historian, Insect Control Transportation Maintenance of Streets, Permanent Improvements Highway, Garage - Gas and Oil, Street Lighting Culture and Recreation Playground & Rec Centers, Youth Program, Celebrations, Adult Recreation Amount $245,694 $116,214 $5,883 $65,448 $4, P a g e

16 Home and Community Services Refuse and Garbage $750 Employee Benefits* $29,510 Total $468,120 Table 9 - Village General Fund Expenditures FYE 2016 * Note: an additional $8,815 in employee benefit expenditures are reported in the Water Fund. See section 4.3 for details. Figure 6 - Village General Expenditures FYE 2016 Village expenditures exceeded revenue by $92,417 in FYE Harrisville used part of its fund balance to cover construction costs for the new Department of Public Works building, which was a planned expense. 16 P a g e

17 4.3 VILLAGE SERVICES Village Water Services The Village provides potable water to its residents. The Village AUD reports the revenue and expenditures related to the water system and services separately from the General Fund. The revenue and expenditures for the Water Fund are detailed below in Table 10 and Table 11. Village Water Fund Revenues Total Unmetered Water Sales $62,237 Water Service Charges $481 Interest & Penalties on Water Rents $857 Other Home & Community Services Income $11,448 Interest & Earnings $6 Total Water Fund Revenue $75,029 Table 10 - Water Fund Revenues FYE 2016 Village Water Fund Expenditures Total Source Supply Power & Pump, Contract Expenditures $8,298 Water Transmission and Distribution $13,031 Employee Benefits $8,815 Transfers, Other Funds $25,000 Total Water Fund Expenditures $55,144 Table 11 - Water Fund Expenditures FYE 2016 The Village water system was originally built in the mid 1900 s, but the infrastructure has been replaced and repaired in sections over the years. The water is sourced from one main well and chlorinated in the water pump house, located near the Department of Public Works building at South Creek Road, prior to distribution. The Village has two auxiliary wells and an additional water pump house located off Washington Street and Maple Street that can be put into service, if needed. There are two active water storage tanks, each with a 200,000 gallon capacity, and one abandoned old water tank, all located near the Department of Public Works building. The Village maintains 8.4 miles of water main, 52 hydrants, 81 mainline valves, and 288 residential shutoff valves 3. The permitted day maximum capacity is 576,000 gallons per day, but the average use is 85,000-90,000 gallons per day 4. The current water rate is $47 a 3 The Village water distribution system was mapped using Geographic Information Systems in Harrisville s Department of Environmental Conservation water withdrawal permit from 1990 needs to be updated and has unmet conditions regarding metering that will need to be addressed. 17 P a g e

18 quarter for unlimited use; the water system is not metered. The two Department of Public Works staff also serve as Water Operators and are both certified with Class C and D licenses. Currently, the Water Department has no debt, but there is a water main replacement project scheduled for July 2017 which would incur $25,000 in water debt. The $200,000 project will replace approximately 1,800 feet of water main and water infrastructure along Church Street. The Village received a New York State Water Grant for $120,000 to cover part of the project costs. At the time of this report, the Village plans to use $55,000 from their water fund balance and has applied for a bond for the remaining $25,000, but the financing has not been finalized yet Village Lighting Services Lighting is considered a Village service that is currently provided through a contract with National Grid for lighting management and maintenance. Street lighting is relevant to this dissolution study because if the Village were to dissolve, the Town would need to create a lighting district for the area. All Village residents are taxed for street lighting as part of their Village tax bill. In FYE 2016, the cost of lighting was $19,137. To determine what the tax rate for Village lighting would be, broken out from the overall Village tax rate, the following formula was used: $19,137 (2016 Lighting cost) $18,311,037 (2016 Taxable Assessed Value) x $1,000 = $1.05 See Table 12 and Figures 7 and 8 for details about lighted areas and actual expense to the Village. Lighting Other Total Village Tax FYE 2016 $1.05 $8.82 $9.87 Table 12 - Village Lighting Tax Rate Figure 7 - Lighting vs Overall Expenditures 18 P a g e

19 Figure 8 - Map of Village Street Lighting Village Department of Public Works The Village Department of Public Works (DPW) includes two full-time employees, a DPW Superintendent and a Motor Equipment Operator, and provides the following services to Village residents: I. Grass Mowing - the DPW mow and weed-whack the Village common areas during the summer months, including the two Village parks and the street sides. II. Snow Plowing and Removal - the Town plows all the Village streets with their large plows; the Village DPW uses a pick-up truck with a plow, a skid steer tractor, and a backhoe/loader tractor to clean up the streets with more precision plowing and to remove the snow. The DPW plows the following parking lots: Island Park, Ball Field and Ice Rink, Village Parking lot, Fire Department lot, and church parking lots. The DPW will also remove snow for Village businesses, if requested. Sidewalks are cleared on Main St., Locust St., Foskit St., High St., Maple St., Church St., and Elm St., using the skid steer tractor with a snow blower attachment. 19 P a g e

20 III. Street Maintenance - there are 5.36 miles of Village streets. The DPW is responsible for street cleaning, removing winter sand and debris, removal of leaves, branches, and green waste, street sign maintenance and replacement, maintaining street edges and slopes for drainage improvement, and cleaning around and inside Village street catch basins. The Town assists the Village with street paving by providing labor and trucks; the Village uses CHIPS funds to pay for materials and the paving crew. There is no formal agreement between the Village and Town for the paving assistance. In exchange, the Village DPW will help the Town with tasks as requested. IV. Park Maintenance - the two Village Parks, Grand View Island Park and the Recreation Park, require the following maintenance: mowing, weed-whacking, snow removal, cleaning and maintaining bathrooms, pavilion, gazebo, ice shanty, picnic tables and benches. The DPW pick up garbage 1-2 times per week, including parking lots. V. Sidewalks - property owners are responsible for the maintenance of the sidewalks in front of their property. The Village has a sidewalk replacement program where the homeowner pays for the materials and the DPW will provide the labor. The DPW provides snow removal from sidewalks, as time permits. There are approximately 4 miles of sidewalks in the Village. VI. Other Services/Duties - the DPW performs other services and duties, including: installing and removing 50 seasonal flags on utility poles; maintenance of Village equipment, buildings, and assets; assistance with the annual Community Festival; and other tasks as directed by the Village Board Village Fire Department Fire protection in New York State is complex and can be provided to the public in many ways. Villages are required to provide fire protection to residents. A Village may have its own fire department; contract with the fire department of another municipality; contract with a fire district, fire protection district, or independent fire company; or form a joint fire district with other towns and villages. Towns are not allowed to provide fire protection as a municipal function; instead Towns must have a fire district or a fire protection district. The Harrisville Fire Department is currently a department of the Village. The Village Board of Trustees acts as the board of fire commissioners and approves the Fire Chief and two Assistant Chiefs; approves new volunteer members; executes a Memorandum of Understanding with the Harrisville Volunteer Fire Department Inc. for fire services in the Village; and contracts with the Towns of Diana and Pitcairn for fire services. The Village is responsible for the Workers Compensation Insurance coverage for the volunteer fire fighters through the Lewis County Self- Insurance Plan 5. The Village currently does not own anything related to the fire department, 5 The taxing jurisdiction (Village, Town, City) where a fire company is located is responsible for Workers Compensation Insurance coverage under the NYS Volunteer Firefighter Benefits Law. 20 P a g e

21 including the Fire Hall, trucks, gear, etc. Everything is owned by the Harrisville Volunteer Fire Department Inc. The Harrisville Volunteer Fire Department Inc. (HVFD) is a not-for-profit corporation with 25 current members that provides fire protection services for the Village of Harrisville and the Towns of Diana and Pitcairn. The HVFD members annually elect a President, Vice President, Secretary, Treasurer, Fire Chief, two Assistant Chiefs, and six Board Members. The HVFD owns the Fire Hall building and the land parcel it is built on; all the fire equipment, trucks, turnout gear, etc.; and also pays for all the building utilities, fuel, and building maintenance. Village Contract for Fire Services - In past years, the Village of Harrisville has executed annual contracts with the HVFD for fire services. In 2016, the Village Board decided a contract was not necessary because the Fire Department is a department of the Village. Instead of a contract, a Memorandum of Understanding (MOU) was executed for FYE 2016 with the following fees: $4,495 for the Vehicle Fund; and $5,777 for Operations and Maintenance. The fees above represent the Village s share of the Fire Department s budget for June May The amounts are exclusive of any payments that flow to the Volunteer Fire Department Inc. through the contracts with the Towns. Village residents pay for Fire and Rescue services as part of their Village tax 6 ; there is not a separate tax rate for Fire and Rescue services. The calculated rate that Village residents paid on their 2017 taxes, if it was broken out separately from the rest of Village services, is: $0.78 per $1,000 of assessed value Town of Diana Contract for Fire Services - The Town of Diana has a Fire Protection District that is served by the HVFD. The Village of Harrisville, the HVFD, and the Town of Diana execute annual contracts for these fire services. For FYE 2017, the contract fees are: $35,713 for the Vehicle Fund; and $27,040 for Operations and Maintenance. The Town Fire Protection District is also served by the Natural Bridge Fire Department: in 2017, the contract with Natural Bridge Fire Department was $12,000; and the Harrisville Rescue Squad: in FYE 2017, the contract with the Harrisville Rescue Squad was $29,700. The costs for fire protection and rescue services are levied on the taxable property within the Town Fire Protection District and collected with the Town taxes. The rate is the same across 6 Rescue services in the Village and the Towns of Diana and Pitcairn are provided by the Harrisville Rescue Squad, which is a separate and independent not-for-profit corporation that is not part of the Village or the Harrisville Volunteer Fire Department Inc. The Harrisville Rescue Squad executes its own separate contracts for rescue services with the Villages and Towns. The current annual Village contract for rescue services was $4, P a g e

22 the entire Fire Protection District and shows on the tax bill as FP242 Diana Fire Protection : per $1,000 of assessed value in FYE The Town of Diana also has a Fire District located near Natural Bridge that is served by the Natural Bridge Fire Department. The Natural Bridge Fire District is a separate unit of local government with its own board of commissioners that levies taxes against taxable property within the district. In FYE 2017, Town of Diana residents that are located in the Natural Bridge Fire District paid a tax rate of per $1,000 of assessed value. Town of Pitcairn Contract for Fire Services - the Town of Pitcairn has a Fire Protection District that encompasses the entire Town and is served by the HVFD. The Village of Harrisville, the HVFD, and the Town of Pitcairn execute annual contracts for these fire services. For FYE 2017, the contract fees were: $15,305 for the Vehicle Fund; and $11,719 for Operations and Maintenance. The Town of Pitcairn Fire Protection District also contracts with the Harrisville Rescue Squad: in 2017, the contract with the Harrisville Rescue Squad was $12,753. The costs for fire protection and rescue services are levied on the taxable property within the Pitcairn Fire Protection District and collected with the Town taxes. The rate is the same across the entire Fire Protection District and shows on the tax bill as FD033 Pitcairn Fire Protection : per $1,000 of assessed value in FYE Table 13 provides a breakdown and comparison of the costs for fire and rescue services in each municipality. Figure 9 is a map showing the coverage for fire services. Table 13 - Cost Comparison for Fire and Rescue Services 22 P a g e

23 Figure 9 - Fire Services Coverage Map 4.4 TOWN OF DIANA REVENUE & EXPENDITURES The Town of Diana, like the Village, receives most of its revenue from property taxes. The Town s AUD is more complicated than the Village s because the Town divides its revenues and expenditures into four different funds to account for revenues and expenditures that apply to the entire Town including the Village, or that apply to the Town not including the Village. Section 4.5 details the specific expenses that are applied either Town-wide or Town Outside Village. See Table 14 for a summary of the Town revenues and expenditures for each fund. Figure 10 is a map showing the different fund taxing areas within the Town. A detailed breakdown of each AUD funds revenues and expenditures can be found in the Town s FYE 2016 AUD, which is available in the Reference Documents section of the Dissolution Study website 7. 7 The Town AUD can be accessed on the dissolution study website: 23 P a g e

24 Fund Revenue Expenditures General Fund $284,735 $270,916 General Town - Outside Village $4,750 $6,363 Highway - Town-wide (including Village) $268,543 $238,414 Highway - Part-town (not including Village) $260,628 $331,173 Bridge DB Fund 8 $0 $0 Fire Protection (Harrisville Fire Department, Harrisville Rescue Squad, Natural Bridge Fire Department) $103,199 $103,199 Lighting (Natural Bridge) $300 $352 Total $922,155 $950,417 Table 14 - Town Summary of Revenues and Expenditures FYE 2016 Figure 10 - Town of Diana Map of AUD Fund Coverages 8 The Town reimburses its Bridge Fund with CHIPS money when it is received by the State. The FYE 2016 AUD also includes a section called Capital Projects that duplicates the Bridge DB Fund accounting. 24 P a g e

25 4.5 TOWN SERVICES The Town of Diana provides the following services to all Town residents, including the Village: Supervisor (personal services, contractual expenditures) Legislative Board (personal services, contractual expenditures) Town Clerk (personal services, contractual expenditures) Municipal Court (personal services, equipment and capital outlay, contractual expenditures) Auditor (personal services, equipment and capital outlay, contractual expenditures) Budget (personal services) Purchasing - Board of Assessment Review (personal services) Assessor (personal services, equipment and capital outlay, contractual expenditures) Law (contractual expenditures) Buildings (contractual expenditures) Central Garage (equipment and capital outlay, contractual expenditures) Central Print and Mail (contractual expenditures) Unallocated Insurance (contractual expenditures) Municipal Association Dues (contractual expenditures) Animal Control (contractual expenditures) Street Administration (personal services) Garage (contractual expenditures) Program for Aging (contractual expenditures) Museum - Art Gallery (contractual expenditures) Historian (personal services, contractual expenditures) Refuse and Garbage (contractual expenditures) Cemetery (contractual expenditures) Highway Machinery (equipment and capital outlay, contractual expenditures) Snow Removal (personal services, contractual expenditures) Diana provides the following services to Town Outside Village residents: Public Health Officer (personal services) Registrar of Vital Statistics (personal services, contractual expenditures) Playground & Rec Centers (contractual expenditures) Joint Recreation Project (contractual expenditures) Joint Youth Program (contractual expenditures) Maintenance of Streets (personal services, contractual expenditures) Permanent Highway Improvements - Paving (equipment and capital outlay) Brush and Weed Control (personal services, contractual expenditures) 25 P a g e

26 4.6 FUND BALANCES - VILLAGE AND TOWN A municipality s fund balance is the money that is unspent at the end of any fiscal year, provided that revenues received in a given year exceeded the expenditures. These surpluses are reported as the fund balance. The fund balances are tracked separately for General Fund, Water Fund, and Highway Funds. If expenditures exceed revenues, then there will be negative account balances in a given year and the overall fund balance will decrease to cover the shortfall, as the Village had to do in FYE 2016 to cover expenditures that exceeded revenues. Table 15 shows the Village fund balance trend since FYE 2011, and Table 16 shows the Town fund balance for each AUD fund in FYE Harrisville Fiscal Year Fund Balance 6/1/11-5/31/12 $226,422 6/1/12-5/31/13 $277,388 6/1/13-5/31/14 $293,852 6/1/14-5/31/15 $323,429 6/1/15-5/31/16 $231,012 Table 15 - Village of Harrisville General Fund Balance since FYE 2011 Diana AUD Fund 2016 Fund Balance General Fund $227,258 General Town - Outside Village $9,100 Highway - Town-wide $207,360 Highway - Part-town $17,400 Bridge DB Fund 9 -$100,000 Lighting $83 Table 16 - Town of Diana Fund Balances FYE 2016 If the Village were to dissolve, excess fund balance could be used toward capital improvements related to general fund expenditures or it could be transferred to the newly created lighting district to pay for future expenses. In that way, the fund balances would be used to benefit the tax payers that contributed those funds through prior year tax collections. 9 The Town owes $100,000 (plus interest) on a bond for bridge work 26 P a g e

27 4.7 DEBT LEVELS The Village does not have any debt except for the Water District, which will be incurring $25,000 in debt for a 2017 water project (at the time of this report, financing terms for that debt had not been finalized). This debt would stay within the Water District and would only be paid for by tax payers within that special district. The Town has $100,000 (plus interest) in debt for the Town bridge project. The Town bridge debt will be paid off in July MUNICIPAL EMPLOYEE SUMMARY 5.1 VILLAGE STAFFING Table 17 provides a breakdown of the Village employee staffing in 2016, with the salaries (personal services expense) as reported in the AUD. In total, the Village has 9 employees, including the Mayor and Village Trustees, who are elected officials. Please note that the Village AUD expenditures include a line item for personal services expenses for an Engineer; however this is not a Village employee, it is a consultant. General Fund Personal Services Expenditures FYE 5/31/16 Position Salary as Reported in FYE16 AUD # of staff Individual Salaries Legislative Board (Elected) $3,500 4 Trustees $800 each Deputy Mayor receives additional $300 Mayor (Elected) $3,281 1 Mayor Clerk/Treasurer $13,560 1 staff Zoning Officer $500 Public Works Admin (Public Works Staff) $62,033 Registrar of Vital Statistics/ Historian $483 Currently, DPW Superintendent is the Zoning Officer 2 staff Superintendent: $15.88/ hour Motor Equipment Operator: $13.90/hour 1 staff Historian receives $300 Registrar of Vital Statistics receives $183 Currently, the Clerk is the Registrar Engineer (note this is not a Village employee, this was paid to C2AE for contracted engineer expenses even though it is listed as personal services in the AUD) $435 Table 17 - Village Staffing FYE 2016 Not Village Employee Contracted Engineer Expense 27 P a g e

28 Village staff are eligible for certain benefits depending on whether they are full-time or parttime employees. Table 18 details the benefits offered to Village staff and officials and the cost of those benefits. Benefit Full-time Employees Part-time Employees FYE16 Expenditure State Retirement System DPW Superintendent DPW MEO All employees and elected officials are eligible. Only the Village Clerk is currently participating. $8,987 Social Security DPW Superintendent DPW MEO Village Clerk 4 Village Trustees Village Mayor Historian $6,338 Workers Compensation Insurance DPW Superintendent DPW MEO Village Clerk 4 Village Trustees Village Mayor Historian $158 Medical Insurance DPW Superintendent DPW MEO Village Clerk $22,843 Table 18 - Village Staff Benefits and Costs FYE 2016 The total compensation for Village employees and elected officials is detailed below in Table 19. A list of all the Lewis County Villages that reported to the State in 2016 is provided with their total salaries, benefits, and benefits as percent of salary is included as Table 20 for comparison and reference. The Villages marked with a star are Villages that offer medical insurance benefits. Total Employee Salaries 10 $83,356 Total Benefits Paid $38,326 Benefits as % of Salary 46% Total Compensation $121,682 Table 19 - Village Total Salaries and Benefits FYE This total does not include the Engineer personal services expense listed in Table 17 because this is not a Village employee and so it is not a salary. 28 P a g e

29 Village Total Salaries 6/1/15-5/31/16 Total Benefits 6/1/15-5/31/16 Benefits as % of Salary Turin $26, $2, % Lyons Falls* $139, $17, % Constableville $30, $4, % Port Leyden* $103, $17, % Castorland $46, $11, % Croghan* $79, $22, % Harrisville* $83, $38, % Copenhagen* $96, $53, % Lowville* $1,074, $656, % Table 20 - Comparison of Lewis County Villages Salaries and Benefits FYE 2016 Villages in Table 20 marked with an asterisk offer medical benefits to employees. 5.2 TOWN STAFFING Table 21 provides a breakdown of the Town employee staffing in 2016, with the salaries (personal services expense) as reported in the AUD. In total, the Town has 22 employees, including the Supervisor, Town Legislators, and other elected officials. General Funds Employee Cost FYE 12/31/2016 Position Salary as reported in FYE 16 AUD Legislative Board (Elected) $7,400 # of staff Individual Salaries 4 Council Members $1,775 each Additional $300 for Deputy Supervisor Municipal Court Justice (Elected) Court Clerk (salary is reported combined with Justice salary) $25,181 1 Justice: $13,910 1 Court Clerk: $12.36/hour Supervisor (Elected) $11,784 1 Supervisor Town Clerk/ Tax Collector (Elected) $19,245 1 Clerk Auditor/Accountant $11,095 1 Staff 29 P a g e

30 Purchasing (Board of Assessment Review) $525 3 Staff $175 each Assessor $20,800 1 Staff Budget Officer (part of Supervisor duties) $600 Part of Supervisor s duties Animal Control $2,000 1 Staff Historian $400 1 Staff Registrar of Vital Statistics (Part of Clerk s Duties) $300 Part of Clerk's duties Public Health Officer $1,000 1 Staff Highway Superintendent (Elected) $46,344 Green Waste Staff Member (reported as contract expense) Building Cleaning Staff member (reported as contract expense) $594 (contractual expenditure) $2,395 (contractual expenditure) Highway Operators - Snow Removal $79,561 Highway Operators - Maintenance of Streets $93,694 Table 21 - Town Staffing FYE Superintendent: $45,844 $500 in additional pay to the Deputy Superintendent 1 seasonal Staff Minimum Wage: $9.70/hour up to $1,400 1 Staff $11.54/hour 4 FT staff (currently only 3 positions are filled) MEO*: $19.40/hour Seasonal Laborer: $15.30/hour Part-time MEO: % of MEO rate Town staff are eligible for certain benefits depending on whether they are full-time or part-time employees. Table 22 details the benefits offered to Town staff and officials and the cost of those benefits. 30 P a g e

31 Benefit Full-time Employees Part-time Employees FYE 16 AUD Expenditure State Retirement System Hwy Superintendent 4 Highway Staff All employees and elected officials and are eligible. Only the following positions currently participate: Town Clerk/Registrar Auditor/Purchasing Assessor Justice Court Clerk Building cleaning staff member $47,092 Social Security Hwy Superintendent 4 Highway Staff 4 Legislators Justice Court Clerk Supervisor Town Clerk/Registrar Auditor/Purchasing Assessor Animal Control Historian Public Health Officer Part-time Hwy staff member Green waste staff member Building cleaning staff member $24,843 Workers Compensation Insurance Hwy Superintendent 4 Highway Staff 4 Legislators Justice Court Clerk Supervisor Town Clerk/Registrar Auditor/Purchasing Assessor Animal Control Historian Public Health Officer Part-time Hwy staff member Green waste staff member Building cleaning staff member $10,381 Unemployment Insurance Hwy Superintendent 4 Highway Staff 4 Legislators 1 Justice 1 Court Clerk Supervisor Town Clerk/Registrar Auditor/Purchasing Assessor Animal Control Historian Public Health Officer Part-time Hwy staff member Green waste staff member Building cleaning staff member $2, P a g e

32 Disability Insurance - 4 Legislators 1 Justice 1 Court Clerk Supervisor Town Clerk/Registrar Auditor/Purchasing Assessor Animal Control Historian Public Health Officer Part-time Hwy staff member Green waste staff member Building cleaning staff member $47 Medical Insurance Hwy Superintendent 4 Highway Staff Table 22 - Town Benefits and Costs FYE 2016 No part-time employees are eligible $84,050 The total compensation for Town employees and elected officials is detailed below in Table 23. A list of all the Lewis County Towns that reported to the State in 2016 is provided with their total salaries, benefits, and benefits as percent of salary is included as Table 24 for comparison and reference. All Towns in Lewis County offer some type of medical insurance benefits. Total Salaries $322,917 Total Benefits Paid $168,857 Benefits as Percent of Salary 52% Total Compensation $491,774 Table 23 - Town Total Salaries and Benefits FYE P a g e

33 Town Total Salaries 1/1/16-12/31/16 Total Benefits 1/1/16-12/31/16 Benefits as % of Salary Harrisburg $230, $68, % Turin $212, $62, % Martinsburg $625, $194, % Lewis $531, $207, % West Turin $344, $136, % Pinckney $173, $73, % Leyden $238, $105, % Diana $322, $168, % Lyonsdale $241, $131, % New Bremen $367, $206, % Watson $430, $251, % Denmark $420, $248, % Lowville $436, $304, % Table 24 - Comparison of Lewis County Towns Salaries and Benefits FYE PROPERTY TAXES This section addresses property taxes that are applied to Village or Town taxable properties, which includes Village, Town, and County taxes. Taxes on special districts are not included in this section because they are applied only to properties within each special district (at different rates) and are not Village or Town-wide. Dissolution would not affect special districts or the tax rates applied to those districts. Fire Protection Services are included in the table below, because Village fire services would change in a dissolution scenario. Table 25 details Village and Town Outside Village (TOV) tax rates from The figures in this table were provided by the Lewis County Real Property Department. Village TOV County $7.44 $7.44 Town Inside Village $2.23 $0 Town Outside Village $0 $3.55 Village $9.87 $0 Fire Protection Services Part of Village tax rate 0.71 (Diana Fire Protection District) Total $19.54 $11.70 Table 25 - Tax Rates per $1,000 Assessed Value for Village and Town Taxpayers FYE P a g e

34 7.0 LOCAL LAWS When a Village dissolves, its local laws are replaced with Town laws. By comparing the Village and Town laws, stakeholders in the dissolution process can determine what similarities and differences exist between Village and Town laws, and which laws are approximately equivalent in terms of intent. The local law review also provides a summary of Village and Town Inter- Municipal Agreements. Table 26 provides a summary of the all Village and Town laws organized to show the laws that, based on review, cover the same intent to regulate. All Local Laws Village Town Local Law Open Containers Local Law Restricting Winter Parking Local Law Mill St Speed Limit Local Law Junk and Junkyards (rescinded) Local Law Administration and Local Law Fire Prevention Building Code Enforcement of State Fire Prevention Code Enforcement Local Law Termination of Village Status as an Assessing Unit Local Law Alternative Veterans Local Law Veterans Real Property Tax Exemption from Real Property Taxes Adjustment Local Law Mobile Home Law Local Law Reducing Speed Limit on Mill St Local Law Allow Publication of Abstracts of Local Laws Local Law Zoning Law Local Law Zoning Law Local Law Abolishing Office of Village Justice Local Law Rescinding Local Law 1 of 1983 Regulating Junk and Junkyards Local Law Truck Route System Local Law Curfew Law Local Law Junkyard Law County Local Law Creating Village of Harrisville Park Commission Local Law The Unsafe Building Law Local Law Dog Control and License Fee Local Law Dog Control License Fee Local Law Games of Chance Law Local Law Prohibit Discrimination in the Provision of Housing Services and Encourage Fair Housing Local Law Amend Zoning Law Local Law Regulating Traffic and Parking on Village Streets 34 P a g e