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HomeMy WebLinkAbout02-27-13 City Administration Committee Meeting Agenda1 CA Meeting DATE:February 27,2013 TIME: 6:00 pm LOCATION: 3rd Floor, City Administration Committee City Hall Council Chambers AGENDA ITEMS Item Voting Presenter(s) Time Item? Allotted Chair,Chris Proulx 1. Call To Order *Note:We will review the number of 10 Min* 1.1 Agenda Review No cards received at the beginning of each 1.2 Statements From the Public No meeting and adjust time if needed. 1.3 Statements From Employees No 1.4 Council Response No 1.5 Review and Approval of Minutes Yes (6:10 pm) 2. Standing Sub-Committee and Staff Reports 2.1 Workforce Diversity Committee No 2.3 Others as Needed No 3. City Administration,Human Resources,and Policy 3.1 Amendment to Personnel Roster— DPW—Golf Course Manager Yes Ray Benjamin,Acting Supt. of DPW 5 Min 3.2 Authorization for Home Rule Request and Settlement Agreement Regarding Conversion of Firefighter James Crowley's Retirement Plan with the State of New York to the§ 384-d Plan Yes 5 Min 3.3 Amendment to Personnel Roster— Department of Planning,Building and Economic Development Yes 5 Min 3.4 Amendment to Personnel Roster— Yes 5 Min Director of Engineering 3.5 Amendment to Personnel Roster— Yes 5 Min Temporary Civil Engineer to DPW Engineering (6:35 pm) 4. Finance,Budget,and Appropriations 4.1 Request for Funding for Water Supply Project Yes Erik Whitney,Asst. Supt for W&S 15 Min Construction Phase 4.2 Request for Waiver of Penalty on School Taxes Yes Debra Parsons,City Chamberlain 5 Min 4.3 Approval of Funding for Floral Ave Multi Use Facility Yes 5 Min 4.4 Controller's Office—Release Funds From Yes Steve Thayer,City Controller 5 Min Restricted Contingency for Software Training and Improvements 4.5 Approval of 2011 Single Audit Yes Steve Thayer,City Controller 5 Min 4.6 Old Elmira Road Reconstruction and Sidewalks No Alderperson Donna Fleming 15 Min (7:25 pm) 5. Committee Discussion Items 5.1 2014 Budget Process No Alderperson Chris Proulx 30 Min 5.2 2013 CA Work Plan No Alderperson Chris Proulx 30 Min 5.3 Wood Smoke Update No Alderperson Cynthia Brock 5 Min (8:30 pm) 6. Meeting Wrap-up 6.1 Announcements No All 5 Min 6.2 Review Agenda Items for Next Meeting No 6.3 Adjourn Yes (8:35 pm) Committee Charge: The CA committee will: (1) Review financial and administrative issues pertaining to the City,along with items relating to the City of Ithaca workforce environment,intergovernmental relations and human resources. If you have a disability that will require special arrangements to be made in order for you to fully participate in the meeting,please contact the City Controller's Office at 607-274-6576 at least 48 hours before the meeting. Date: February 21,2013 3. City Administration, Human Resources, and Policy 3.1 Amendment to Personnel Roster—DPW—Golf Course Manager- Resolution WHEREAS the City wishes Newman Golf Course to become financially self sustaining and WHEREAS the Board of Public Works has approved a new management plan for achieving self- sustaining status and WHEREAS that plan supports creation of a Golf Course Manager position and WHEREAS Common Council has funded a Golf Course Manager in the 2013 budget and WHEREAS The Golf Course Manager position as defined, is evaluated as appropriate to be assigned to the Executive Association bargaining unit; now, therefore be it RESOLVED, That the Personnel Roster of the Department of Public Works is amended as follows: Add: One (1) Golf Course Manager(40 hours) and be it further RESOLVED, That the position of Golf Course Manager shall be assigned to the City Executive Association at salary grade C (Position Grade 5), and be it further RESOLVED, That for the sole purpose of determining days worked reportable to the New York State and Local Employees' Retirement System, the standard workday for this position shall be established at eight(8) hours per day (forty (40) hours per week). ort CITY OF ITHACA �., -' • 4 245 Pier Rd., Ithaca,New York 14850 (�XtUV �� _ %•. , 9� DEPARTMENT OF PUBLIC WORKS,STREETS&FACILITIES Ray Benjamin Asst.Superintendent of Public Works Streets&Facilities Division �'� '`'•~••''ip� Telephone: 607/272-1718 Fax: 607/272-4374 Memo February 14, 2013 To: City Administration Committee From: Ray Benjamin Acting Superintendent of Public Works Re: Golf Course Manager Background: 1. The Golf Course Manager of 30 years retired in Jan. 2011 2. Seasonal Staff that worked for the former manager was hired to operate the Golf Course under Asst. Supt. Benjamin's general supervision and with Working Supervisor(Grounds Keeper)watching day to day operations for the 2011 season. 3. City didn't like the arrangement of a single contract for former Golf Course Manager and wanted to revise the job duties and job description and incorporate it into one of the current bargaining units. 4. As 2012 budget cuts were developed there was conversation of closing down the Golf Course because it operated at a deficit and that the Golf Course was considered a possible location for dredging spoils. The Managers position was left unfilled and the same seasonal staff was hired to cover the Golf Course operations in 2012. 5. In 2012 Staff and Friends of Newman combined their efforts and developed a plan to make Newman financially self sustaining. 6. Golf Course staff came up with a plan to add a driving range that could be built by City staff and be operational by 2014. 7. The plan was presented to the Board of Public Works and approved. The Golf Course Managers position is part of the plan and funded in the 2013 budget. "An Equal Opportunity Employer with a commitment to workforce diversification." 3.2 Authorization for Home Rule Request and Settlement Agreement Regarding Conversion of firefighter James Crowley's Retirement Plan with the State of New York to the 4 384-d Plan - Resolution WHEREAS, Firefighter James Crowley has served the City as a professional Firefighter in excess of 20 years; and WHEREAS, pursuant to New York State Retirement and Social Security Law § 384-d, the State offered an optional twenty (20) year retirement plan for firefighters who choose to enroll in said plan, and WHEREAS, upon commencement of Firefighter Crowley's employment in March 1989, the paperwork that enrolled him in a retirement plan was filed with the State in a manner that did not enroll him in the § 3 84-d Plan; and WHEREAS, Conversion of Firefighter Crowley's retirement plan to the § 384-d Plan would permit him to retire this year,to the mutual benefit of Firefighter Crowley and the City; and WHEREAS, Conversion of Firefighter Crowley's retirement plan to the § 3 84-d Plan can only be achieved via special legislation enacted by the State after issuance of a Home Rule request by the City; and WHEREAS, the fiscal implications of said conversion, special legislation, and home rule request will result in the State billing the City in an amount estimated at$112,000, and not to exceed $125,000; and WHEREAS, subject to approval of the Common Council, Firefighter Crowley, the Ithaca Professional Firefighters Association(IPFFA), and the City have negotiated a mutually- satisfactory cost-sharing for Firefighter Crowley's enrollment conversion into the § 384-d retirement plan, as reflected in a Settlement Agreement dated February 1, 2013, to date signed by Firefighter Crowley and the IPFFA but not by the City; and WHEREAS, said Settlement Agreement specifies that—upon State legislative enactment effectuating Firefighter Crowley's retirement conversion—Firefighter Crowley will relinquish to the City $78,640 in accrued time and will thereafter retire within 60 days of the City sending him notice of the retirement conversion; and WHEREAS, said Settlement Agreement would therefore leave the City to absorb an estimated $33,360 of the expense of said conversion; AND WHEREAS, the Common Council believes that it would be in the best interest of the City to request the New York State Legislature to adopt such home rule legislation; now, therefore, be it RESOLVED,As follows: 1. The Mayor is hereby authorized to execute the Settlement Agreement dated February 1, 2013, to date signed by Firefighter Crowley and the IPFFA but not by the City, by which Firefighter Crowley will relinquish to the City $78,640 in accrued time towards the estimated $112,000 cost of Firefighter Crowley's retirement conversion; and 2. The Mayor is hereby authorized to request the New York State Assembly and New York State Senate to enact legislation to allow Firefighter James M. Crowley conversion of his Retirement Plan to the § 384-d Plan under the Retirement and Social Security Law in order to enable Firefighter Crowley's prompt retirement this year; and 3. The Mayor or his designee is hereby authorized to execute and to submit any documentation or related paperwork that may be required to implement Firefighter Crowley's retirement conversion to the § 3 84-d Plan; and 4. Subject to successful conversion of Firefighter Crowley's retirement plan pursuant to State legislative enactment, the Common Council hereby approves payment by the City Controller to the State of an amount not to exceed $125,000 from Account A3410-9015; and 5. The City Controller is authorized to make any needed account transfer to allow for said retirement payment. q0 i7k4li SETTLEMENT AGREEMENT This settlement agreement("Agreement")is made and entered into on the�day off, 2013,by and between the City of Ithaca, 108 E. Green St.,Ithaca,NY 14850 and the Ithaca Professional Fire Fighters Association(IPFFA),Local 737,IAFF,benefitting fire fighter and Local 737 member James Crowley,on whose behalf the IPFFA has brought about this Agreement(all three of aforesaid parties shall collectively be referred to as"the parties"). The parties' signatures below each indicate their individual and collective approval,binding agreement,and willingness to perform each of the terms herein,as follows: 1. This Agreement and each agreement in it is hereby made and entered for good and adequate consideration between the parties in resolution of the dispute amongst them regarding the New York State retirement plan enrollment of fire fighter James Crowley. 2. The parties enter this Agreement for the purpose of accomplishing(a)a conversion of Mr. Crowley's retirement plan with the State of New York to the 3 84d retirement plan and(b)Mr. Crowley's actual retirement from City service within the time period specified below.However,this Agreement shall only bind the parties in the event that a "Picture Bill"converting Mr.Crowley's retirement status to 384d is duly enacted and implemented by the State of New York("Successful Retirement Conversion").Failing Successful Retirement Conversion,no party to this Agreement shall bear any responsibilities or liabilities whatsoever as a function of this contract. 3. The City hereby agrees that it will in good faith voice support for James Crowley's Successful Retirement Conversion and all of the provisions of this Agreement before its own City Council,including any request from State Legislative or Retirement agencies' requesting from the Ithaca City Council a"home rule message"as part of this Retirement Conversion process for Mr. Crowley.Further,the city agrees that it will in good faith voice support for James Crowley's Successful Retirement Conversion and all of this Agreement's provisions before any State Legislative,Executive,or Retirement agency and that the City will pay all proper bills directed to the City of Ithaca by New York State resulting from this said Successfiil Retirement Conversion. 4. The City further agrees that upon this Successful Retirement Conversion,the City will send written notice of the same to Mr.Crowley at 32 Fleming Street,Auburn,NY, 13201 and to the President of the IPFFA at P.O.Box 711,Ithaca,NY 14851. 5. Mr. Crowley and the IPFFA further irrevocably and unconditionally agree and commit that,upon Successful.Retirement Conversion,W. Crowley will fully retire from all City employment no later than 60 days after the City has sent said written notice of Successful Retirement Conversion. Should he fail to retire by that time,the City may initiate proceedings to require the same and,pending resolution of those proceedings,the parties agree that Mr.Crowley will irrevocably waive all benefits and compensation in excess of $1 per year. 1 6. Mr.Crowley and the IPFFA hereby agree that upon Successful Retirement Conversion, and by force of this Agreement alone,Mr.Crowley will automatically,irrevocably,and without need for further authorization from Mr. Crowley or the IPFFA relinquish to the City without right or reservation$78,640 in accrued time,as valued by the City Controller at the time that the City Controller deducts the same from Mr. Crowley's accrued time.The$78,640 value will consist of the following,if available to Mr. Crowley at the time that the City Controller makes the deductions from Mr.Crowley's accrued time: 240 Vacation hours, 1969 Sick hours, 110 Holiday hours,and 7 Comp hours,using the 2013 buyout rate of$33.8434 to calculate the$78,640.00 value.If any of the specific time/benefits described here are for any reason unavailable for"payment" towards the said$78,640 total,the City reserves the right to deduct from Mr.Crowley any other accrued/available time/benefits,as valued by the City Controller,in order to reach this said$78,640 amount that Mr. Crowley owes.Any accrued time balance left in excess of the$78,640 amount described herein shall be paid to Mr. Crowley pursuant to the parties' CBA. 7. Mr.Crowley further agues that he will maintain at least$78,640 in accrued time with the City until Successful Retirement Conversion,and that failing the same he hereby accepts- -by force of this agreement--legally binding personal liability to the City for that amount by which his accrued time falls short of$78,640 in value,as valued by the City Controller,said liability to be paid to the City no later than 14 days after the City has sent notice of Successful Retirement Conversion.Mr. Crowley further agrees that his failure to pay any such liability no later than 14 days after the City has sent notice of Successful Retirement Conversion shall entitle the City to(a)deduct without further process the amount of that liability from any subsequent compensation due to Mr. Crowley and(b) initiate legal proceedings for recovery of such liability,and that Mr.Crowley will be liable for all legal fees and costs incurred by the City in recovering such liability. 8. Mr. Crowley also understands that he has had the opportunity to show this document to outside counsel for review but has reviewed the provisions herein,the financial figures, and the reciprocal promises of all parties,and is satisfied that there is no need to have this Agreement reviewed by outside counsel.He further acknowledges that in all of the negotiations that created this Agreement,neither the City's counsel nor Local 737's counsel had or presently has a lawyer-client relationship with Mr.Crowley,and he accepts the terms of this document and agrees the Local Union has advanced its best efforts to achieve a positive result for Mr. Crowley given the underlying circumstances. Agreed to by: (City of Ithaca.) (IPFFA,Local.737) 9 l /3 (James Crowley) 2 2 3.3 Amendment to Personnel Roster—Department of Planning, Building and Economic Development- Resolution WHEREAS, funding for an additional Housing Inspector position was approved as part of the 2013 budget, and WHEREAS, the Department of Planning, Building and Economic Development wishes to move forward with creating and filling this position, and WHEREAS, the additional Housing Inspector position is needed to fulfill New York State mandates for the number of housing inspections performed, now, therefore, be it RESOLVED, That the Personnel Roster of the Department of Planning, Building and Economic Development be amended as follows: Add: One (1) Housing Inspector and be it further RESOLVED, That the funding for this position shall be derived from the currently approved 2013 Building Division of the Department of Planning, Building and Economic Development budget. 3.4 DPW-Amendment to Personnel Roster —Director of Engineering- Resolution WHEREAS, funding for the Director of Engineering position was approved as part of the 2013 budget: now. therefore, be it RESOLVED, That the Personnel Roster of the Department of Public Works be amended as follows: Add: One (1) Director of Engineering Delete: One (1) Assistant City Engineer and be it further RESOLVED, That the position of Director of Engineering shall be assigned to the Managerial Compensation Plan at salary grade 4, and be it further RESOLVED, That for the sole purpose of determining days worked reportable to the New York State and Local Employees' Retirement System, the standard workday for this positiod shall be established at eight (8) hours per day (forty (40) hours per week). 3.5 DPW—Resolution to Add Temporary Civil Enizineer to Roster WHEREAS, the Commons Rehabilitation Project is of significant scope and duration as to require creation of a project management team dedicated to efficient administration and management of the project, and WHEREAS, the current project load and staff levels precludes the DPW Engineering Division from dedicating adequate personnel to this assignment, and WHEREAS, the position of temporary Civil Engineer has been authorized by the Civil Service Commission for the duration of the project, and WHEREAS, the project budget was structured to include staffing for the services of a Temporary Civil Engineer to provide construction oversight and inspection, now therefore be it RESOLVED, That the City Administration Committee recommends the inclusion of a Temporary Civil Engineer position on the 2013 DPW Engineering roster. &L Uol-tAl 05 5 o�a1TH ty CITY OF ITHACA 108 East Green Street, Ithaca, New York 14850-5690 a OFFICE OF THE CITY ENGINEER Telephone: 607/274-6530 Fax: 607/274-6587 �PORA`C�� To: City Administration Committee Steve Thayer, Controller From: Tom West, Director of Engineering Date: February 20, 2013 Re: DPW - Engineering —Temporary Civil Engineer I am requesting the creation of a temporary Civil Engineer title to be added to the roster of the Engineering Division of the City of Ithaca Department of Public Works. This position is being created specifically to meet the short term needs of the Engineering Division (9 — 10 months). The position will be staffed for the 2013 construction season from March through November. The position will be vacated while projects are shut down for the winter, 2013/14. We will fill the position again in 2014 for the same duration. Funding for this position is provided by authorized project budgets. The title will be de-funded upon completion of the projects. As with similar titles in the Engineering Division this position has a strong focus on construction contract administration, inspection and technical compliance with specifications. "An Equal opportunity Employer with a commitment to workforce diversification." 4. Finance, Budget, and Appropriations 4.1 Request for Funding for Water Supply Project Construction Phase- Resolution WHEREAS, The City of Ithaca Water distribution system serves approximately 30,000 customers, and the City's Water Treatment Plant produces approximately a thousand million gallons of water annually, and WHEREAS, the City's Water Treatment Plant was originally constructed in 1903 and upgraded in 1951. Since its construction, City workers have maintained the functionality of the plant to meet changing water quality regulations. Now beyond 110 years, the facility is operating past its useful life, and WHEREAS, the City of Ithaca, in April 1996, issued a Request for Proposals for a "comprehensive water system evaluation", intended to "focus on studying, recommending, designing and managing initial construction improvements principally to serve the City of Ithaca and its surrounding customer needs for the next 50 years", and WHEREAS, following the submission of proposals, the City selected O'Brien& Gere for this work and entered into an initial contract with them in September of 1996, and WHEREAS, in 1999, as part of its adopted City budget for 2000, Common Council established a Capital Project for the Water Source Project (CP#510), in the amount of six million dollars ($6,000,000.00), and WHEREAS, in 2005, the rebuild of City system or the purchase of water from Bolton Point were selected as the two alternatives for evaluation by the City, and WHEREAS, Common Council approved a new contract with O'Brien& Gere in October of 2005 to provide "phased engineering and environmental review assistance to support proposed improvements to the City's water supply system", contract executed by Mayor and OB&G December 9, 2005, and WHEREAS, a Final Environmental Impact Study was published in 2009, and WHEREAS, on October 14, 2009 Common Council approved the rebuild option to address the City of Ithaca's future water supply needs, and WHEREAS, and the City of Ithaca Site Plan Review process was completed in 2012, and WHEREAS, the City's engineering consultant O'Brien and Gere entered the final design phases of the Water Supply Project in 2012 and will be complete in 2013, and, WHEREAS, we are currently in the bidding phase of the project for the membrane purchase, the control systems integration contract, and contracts number 2 and 3 of the Water Supply Project, and WHEREAS, our consultant has estimated the cost of the construction phases for the Water Supply Project and has provided us with this estimate as well as a cash flow projection for the entire project (copy attached), and WHEREAS, the total project cost estimate is $36,969,969 which is distributed within all the Water Supply Project contracts as follows: Contract No. Contract Name Cost Est. Bid Date 1 Sixty Foot Dam & Reservoir Improvements $5,05000 June 2013 2 Water System Improvements $11300,000 March 2013 3 Giles Street and Interconnection Building $3,150,000 March 2013 4 Water Treatment Plant $15,300,000 Sept. 2013 Part of 4 Membrane Purchase $400,000 February 2013 Part of All Control Systems Integration Contract $50000 February 2013 OB&G Design& Construction Engineering $4,000,000 Ongoing Contingency (10%) $3,669,969 and WHEREAS, capital project#510 Water Treatment Plant Improvements/Reconstruction has a remaining balance of$3,041,191 from the original $6,000,000 authorization, and WHEREAS, approximately $600,000 of the funds expended from Capital Project#510 were not included as part of the engineer's project cost estimate and therefore need to be added to the overall authorization, and WHEREAS, the City has established Capital Reserve 416 Water Sources Development with a current balance of approximately $3,766,000, to help offset some costs of said project; now, therefore, be it RESOLVED, That Common Council hereby amends Capital Project#510 Water Treatment Plant Improvements/Reconstruction by an amount not to exceed $30,969,969 for a total project authorization of$36,969,969, and be it further RESOLVED, That funds needed for said project amendment shall be derived from a combination of fund transfers from Capital Reserve #16 Water Sources Development and the issuance of Serial Bonds as determined by the City Controller, and be it further RESOLVED, That the Board of Public Works with the Superintendent of Public Works are authorized to bid and award of each of the component contracts (listed above). 4.2 Request for Waiver of Penalty on School Taxes - Resolution WHEREAS, the owners of 403 S. Aurora Street did not receive the bill for Ithaca City School District taxes because the district had not been provided the correct mailing address, and WHEREAS, the taxes were returned to the City of Ithaca for collection and enforcement in January, 2013, and WHEREAS, the City after investigation mailed the notice of the unpaid taxes to the correct mailing address, and WHEREAS, the owners of the property request a waiver of the interest and penalties because they did not receive a copy of the tax bill during the penalty free period, and WHEREAS, the New York State Real Property Tax Law §922 and §1154 state that the failure to receive the bill does not affect the validity of the taxes, interest and penalties, and WHEREAS,New York State Real Property Tax Law §1182 prohibits the City from waiving penalties due to the Ithaca City School District and WHEREAS, the State Comptroller's office has issued opinions that there is no authority to waive the 5%penalty due to the City; now therefore be it RESOLVED, The request is hereby denied. CITY OF ITHACA �r c blq 108 East Green Street Ithaca New York 14850-5690 00. •% OFFICE OF THE HE C.HAMBIM AIN 'Telephone: 607r27,i-6580 Fax: 607;272-73 f8 To: City Administration Committee From: Debra Parsons, City Chamberlain Re: Request for Waiver of Penalty on School Taxes Date: February 12, 2013 1 received the attached letter requesting the waiver of penalty on school taxes. The City receives address changes from multiple sources throughout the year. Periodically,we send these address changes to the Assessment department so that they can update their records. Our records show that we sent a new mailing address for the property located at 403 S. Aurora Street to Assessment in November,2011. This should have permanently changed the address for all taxing authorities from that point forward. Apparently,this address change was not done by the Assessment department. Ithaca City School District issues tax bills, from October,payable without penalty, through December,payable with an additional 3%penalty,based on information received from Tompkins County Assessment. After the initial collection period,they turn the taxes over to the appropriate enforcing officer; the City in the case of properties within the City,or the County for properties outside the City. The amount collected becomes the base tax plus 3%,plus 1%interest penalty per month due the school, plus 5%penalty due the City. Because the address change had not been completed at the Assessment department,the School District was given these owners' old mailing address. The forwarding period had expired when the bill for 2012-2013 taxes was issued, and this bill was returned to the school as undeliverable. When it remained unpaid at the end of December, 20121)the school turned it over to the City for collection. The amount due for the School taxes on 403 S. Aurora Street in January was $2,962.95, calculated as $2,712.54 due in October, 2012,plus $81.38 due in interest through December, 2012, plus an additional $27.94 due the school district in January,plus $141.09 due the City. We maintain multiple sets of addresses for each property; one address for the"owner" and as many"mailing" addresses as necessary for owners,third parties,escrow companies,managing agents, etc. Each December,we receive an electronic tax roll from the County that updates name and address information as necessary, as well as assessment and tax levy figures. In this case, we still had the owners' previous"mailing" address listed as such, and when we received the files for the 2013 taxes from the County, the "owner"record reverted to the previous address since it still had not been changed by the County,but the mailing address did not, because that old address was listed as a previous address in the mailing address tables. Consequently, 2013 City and County bills 'An Equal Opport a iti Employer with a eoniminnent to workl0rce divrrsilication.- r.. were sent to the correct mailing address. However,the notice that is issued in January for unpaid school tax bills, a form created using our report writer function,uses the "owner"address,not the "mailing address." The notice we issued for the unpaid school taxes was returned, and we then discovered the failure of the Assessment department to update the mailing address for this property. The notice was re-mailed to the correct address. New York Real Property Tax Law §922 (relating to the levy and collection of taxes) and §1182 (relating to the collection of delinquent taxes)both state that a statement will be mailed to the tax billing address listed. They further state that the failure to receive the bill does not invalidate the tax or the interest and/or penalty prescribed by law. Section 1154 states"The failure of the collecting officer to mail such statements shall not invalidate or otherwise affect such tax nor prevent accruing of any interest or penalty imposed for the non-payment thereof..." Section 1182 states"If the governing body of any tax district shall determine that is for the best interests of the tax district, it shall have the power, by resolution,to authorize the enforcing officer to permit the cancellation in whole or in part of an interest, penalties or other charges imposed by law to which the tax district or any other municipal corporation shall be lawfully entitled...(N)o reduction or remission in whole or in part of such interest,penalties, or other charges shall be made without the consent of the municipal corporation affected..." The state comptroller has issued opinions under Real Property Tax Law Article 13, "Special Provisions Relating to School Districts,"that no municipal officer or board may waive the penalties imposed for paying school district taxes after the initial 31-day interest free period,and that there is no authority by which the additional 5%penalty can be waived. In 2001, Common Council passed a resolution establishing guidelines under which penalties might be waived. That resolution excluded instances where the customer had not received the tax bill. Reviewing this case, I believe: • That we do our best to insure each bill is delivered to the correct address, changing many hundreds of mailing addresses each year, and in this case, can show we notified the County Assessment office of the owners' new correct mailing address. When the second notice for these taxes was returned in January, (the first notice issued by the School District in October), we made the effort to find the new address and re-mail the notice. I also spoke to the Assessment department about correcting their records. The delinquent school tax roll is dated January 151h. We mailed our first notices on January 171h. This notice was re-mailed on January 30th. The warrant to collect these school taxes wasn't signed until January 22nd" • That I as the collecting officer am required by law to collect the interest and penalties as defined by the law. • That the City has no authority to waive the interest penalties due the school district,and that the State Comptroller's office has issued an opinion that the school district has no authority to waive the interest penalty. The school district has indicated they will not waive their penalties. • That it is possible that Common Council could waive all or part of the 5% due to the City,if it believes it is for the"best interests of the tax district," although there is a conflicting opinion from the State Comptroller's office. I can certainly understand the frustration of the property owner. I can also appreciate that waiving penalties on taxes cannot be a judgment call for me, subject to my interpretations, inclinations or prejudices. As a starting point,I have submitted a resolution to deny the waiver of the penalties. WHEREAS,the owners of 403 S. Aurora Street did not receive the bill for Ithaca City School District taxes because the district had not been provided the correct mailing address, and WHEREAS,the taxes were returned to the City of Ithaca for collection and enforcement in January,2013, and WHEREAS,the City after investigation mailed the notice of the unpaid taxes to the correct mailing address, and WHEREAS,the owners of the property request a waiver of the interest and penalties because they did not receive a copy of the tax bill during the penalty free period, and WHEREAS,the New York State Real Property Tax Law §922 and §1154 state that the failure to receive the bill does not affect the validity of the taxes, interest and penalties, and WHEREAS,New York State Real Property Tax Law §1182 prohibits the City from waiving penalties due to the Ithaca City School District and WHEREAS,the State Comptroller's office has issued opinions that there is no authority to waive the 5%penalty due to the City,now therefore be it RESOLVED,the request is hereby denied. Linda A. Jaffe PO Box 4, Meridale, NY 13806 phone 607-746-6303 lindajaffe@gmail.com February 6, 2013 City Administration Committee Ithaca Common Council 108 East Greene Street Ithaca, NY 14850 Re: penalty resulting from City clerical error in billing for school tax on property at 403 South Aurora St. My school tax bill was mailed to the wrong address. The taxing authorities had our correct address, but sent the school tax bill to the wrong address.This was clearly a clerical error on the part of the taxing authorities, so a penalty should not be attached to this tax. I am appealing this penalty to the Ithaca Common Council, which I have been told is the only current mechanism for appealing fines of this type. 1 am writing to have the penalty removed, since the error was on the part of the taxing authority. I am also requesting that you create a mechanism for due process for the penalty system, which is currently lacking. It should be obvious that any government entity which claims the authority to punish citizens must have due process within that system. It appears that the only mechanism resembling due process is to appeal to this committee of a legislative body. I pay my tax bills on time and in full. I am not disputing the amount of tax. I am disputing the penalty, which is not appropriate, as the failure was that of the taxing authority which did not follow its legal responsibility to mail the bill to our mailing address. The taxing authority did not meet the following requirement under"NY State Real Property Tax law,Title 3,Statement of Tax to be Mailed." § 922. Statement of taxes to be mailed. 1. (a) Upon receipt of the tax roll and warrant, the collecting officer shall mail or, subject to the provisions of section one hundred four of this chapter, transmit electronically to each owner of real property at the tax billing address listed thereon a statement showing the amount of taxes due on the property. The statement must contain the mailing address of the owner. Our correct mailing address was on file with city offices and the Chamberlain, but the school tax billed was not mailed to that address as required. I received all my other bills (city, water and sewer, county) at the correct address. In my conversations with the Chamberlain, there was agreement that an error was made in a city office in not telling the school taxing authority the correct address. Due to the clerical error on the part of the taxing officials, I was forced to engage in a time consuming,frustrating, and at times insulting process trying to get the taxing officials to take responsibility for their error. They would not. I won't bore you with all the details of the multiple phone conversations I had with city offices and the school tax officials. But I will characterize the experience as Orwellian. Part of the taxing officials' script involved repeating a part of the tax law,from the same section quoted above,which does not actually address penalties. That sections states 3. The failure to mail any such statement, or the failure of the addressee to receive the same, shall not in any way affect the validity of the taxes or interest prescribed by law with respect thereto. Again, I am not disputing the taxes.The section above does not address the question of penalty, which is neither tax nor interest. Nowhere in the letter that we received assessing the penalty(which is enclosed) is the penalty characterized as interest. In fact, he word 'interest' does not appear in the letter.The penalty is repeatedly characterized as 'penalty'. This section of the statute above does not address the "validity" of penalties. Financial penalties, i.e.fines, should involve due process. In summary I am making two requests: 1.. Waive the penalty. 2. Create a mechanism which includes due process and fairness within the current penalty system,so citizens can seek redress for clerical errors made by the taxing authorities. Sincerely, r Linda A. Jaffe J cc:Jennifer Dotson,Acting Mayor, First Ward Cynthia Brock, First Ward Mayor Svante L. Myrick CITY OF ITHACA 108 East Green Street Ithaca. New York 14850-5690 OFFICE OF THE CHAMBERLAIN Telephone: 607/274-6580 Fax: 607/272-7348 1/17/2013 KENNETH P JAFFE LINDA A JAFFE �� J PO BOX 7 G �, DELHI NY 13753 RE: 403 AURORA St S-81.-6-9 Dear Property Owner, We have been notified by the Ithaca City School District that the 2012-2013 school taxes on the above referenced Property have not been paid. The amount of the unpaid taxes is listed below,and is due no later than January 31,2013 to avoid additional penalty. Please make checks payable to the City of Ithaca,and mail to the address above. Penalties will accrue on these taxes at a rate of 1%per month,plus 5%,up to an including October 1. If the taxes are not paid on or before September 30,2013,we will be required by law to file a List of Delinquent taxes in the office of the County Clerk. The inclusion of your property on this list serves as public notice that a proceeding is pending against your property. As well,an additional fifteen percent penalty will be added on October 1,2013. If these taxes should have been paid through a real property tax escrow account,please immediately notify the holder of the account that the taxes have not yet been paid. 2012-2013 Returned School Taxes Unpaid Tax $2,793.92 Penalty $169.03 Office Use Only-AR ID N. tunbe- 1435768 Total Due _ _.__ $2,962-95 _ Total Due $2,962.95 This notice refers only to Ithaca City School Taxes for the current school district fiscal year. Other taxes and/or liens may be outstanding. This notice should not be relied upon as a search of unpaid taxes. 4 cf � Z a 00 Vk a z tal �3 w 4.3 Authorization to Implement and Fund the First Instance 100% of the Federal Aid- Eligible Costs and State "Marchiselli" Program-Aid Eligible Costs, of a Transportation Federal-Aid Project, and Appropriate Funds - Resolution WHEREAS, a Project for the Floral Avenue Multi-Use Facility, P.I.N. 375463 (the "Project') is eligible for funding under Title 23 U.S. Code, as amended, that calls for the apportionment of the costs of such program to be borne at the ratio of 80% Federal funds and 20% non-federal funds, and WHEREAS, the City of Ithaca desires to advance the Project by making a commitment of 100% of the non-federal share of the costs of Preliminary Engineering/Desi sign, Right-of-Way Incidentals, Construction and Construction Inspection; and WHEREAS, on March 2, 2011, Common Council authorized Capital Project# 770 in the amount of$92,000 for the preliminary engineering/design and right-of-way phases of the project, with the understanding that the City share would be $18,400, WHEREAS, as part of the 2012 City Budget, Common Council approved an additional $324;000 for the Project, for a total of$416,000, and WHEREAS, the Board of Public Works, acting as the lead agency, declared on March 2&_'2012, that the project would not have a significant negative environmental impact in accordance with the City Environmental Quality Review Ordinance and the New York State Environmental Quality Review Act, and WHEREAS, on March 26, 2012, the Board of Public Works approved plans for the project, now, therefore, be it RESOLVED, That the Common Council hereby approves the Floral Ave Multi-Use Facility project; and be it further RESOLVED, That the Common Council hereby authorizes the City of Ithaca to pay in the first instance 100% of the federal and non-federal share of the cost of Preliminary Engineering/Design,_ Right-of-Way Incidentals, Construction and Construction Inspection work for the Project or portions thereof, and be it further RESOLVED, That the sum of$130,000 is hereby appropriated from the issuance of serial bonds and made available to cover the cost of participation in the above phase of the Project, and.belt further RESOLVED,That Common Council hereby amends Capital Project# 770, Floral Avenue Multi-Use Facility, to include the Project costs of$130,000, for a total capital project authorization of$546,000, and be it further RESOLVED, That in the event the full federal and non-federal share costs of the project exceeds the amount appropriated above, the Common Council of the City of Ithaca shall convene as soon as possible to appropriate said excess amount immediately upon the notification by the NYSDOT thereof, and be it further RESOLVED, That the Mayor of the City of Ithaca be and is hereby authorized to execute all necessary Agreements, certifications or reimbursement requests for Federal Aid on behalf of the City of Ithaca with the New York State Department of Transportation in connection with the advancement or approval of the Project and providing for the administration of the Project and the municipality's first instance funding of Project costs and permanent funding of the local share of federal-aid and state-aid eligible Project costs and all Project costs within appropriations therefore that are not so eligible, and be it further RESOLVED, That this project be undertaken with the understanding that the final cost of the Project to the City of Ithaca will be roughly 20% of said portion, currently estimated at$109,200 of the $546,000 authorized for this portion of the project, in monies and in-kind services as managed by the Superintendent of Public Works and monitored by the City Controller, and be it further RESOLVED, That a certified copy of this resolution be filed with the New York State Commissioner of Transportation by attaching it to any necessary Agreement in connection with the Project, and be it further RESOLVED, That this Resolution shall take effect immediately. t 4.4 Controller's Office—Release Funds from Restricted Contingency for Software Training and Improvements - Resolution WHEREAS, as part of the 2013 Authorized City Budget, an amount of$45,000 was placed in Restricted Contingency to allow for improvements and training to the City's financial software MUNIS, and WHEREAS, the improvements will include the Capital Project Fund Development, payroll system improvements, various MUNIS training and a general redeployment of MUNIS to various City staff, and WHEREAS, the Controller's Office is currently working with our MUNIS representative to establish a work plan and timeline for the improvements and training, which will occur during 2013 and 2014; now, therefore be it RESOLVED, That Common Council hereby authorizes the transfer of an amount not to exceed $45,000 from Account A1990 Restricted Contingency to Account A1315-5435 Controller's Office Contracts for the purpose of said MUNIS software improvements and training. 4.5 Finance/Controller's Office -Approval of 2011 Single Audit- Resolution RESOLVED, That the Independent Auditor's Report for the period January 11 20111 through December 31, 2011, prepared by the accounting firm of Ciaschi, Dietershagen, Little, Mickelson & Company, LLP be accepted to comply with all the City's applicable Governmental Accounting Standards Board (GASB) Statement 34 and other related audit and single audit requirements.