1. 2019 Preliminary Budget Public Hearing November 5, 2018
Town of Queensbury
2019 Preliminary Budget
Public Hearing
November 5, 2018

2. BUDGET EXPENDITURES TOWN-WIDE GENERAL OPERATIONS EMERGENCY SERVICES
LIGHTING DISTRICTS
WASTEWATER DISTRICTS
WATER DISTRICTS
OTHER DISTRICTS
AQUATIC PROTECTION
WASTEWATER DISPOSAL

3. TOWN-WIDE GENERAL OPERATIONS
TOWN-WIDE GO TOTALS
2019 $19,499,913
2018 $19,060,553
Difference
+$439,360
+2.31%
Amount to be raised by town tax
2019 $1,961,838
General Fund Tax Rate
-3.34%
General Fund Appropriations
2019 $13,903,588
$13,576,128
Cemetery Fund
2019 $648,800
2018 $647,950
Highway Fund
2019 $4,370,050
2018 $4,331,150
Solid Waste Fund
2019 $577,475
2018 $505,325
Town-wide General Operations up $439,360, up 2.3%
General Fund Tax Rate down 3.34%

4. TOWN OF QUEENSBURY GENERAL OPERATIONS
Assessor, Accounting, Animal Control, Building & Codes Enforcement, Building & Grounds Maintenance, Cemetery, Community Development (Planning, Zoning and Enforcement), Fire Marshall, Highway Administration and Maintenance (snow plowing, Paving, etc.), Information/Technology, Parks & Recreation, Town Clerk (Licensing, Receiver of Taxes, Records Maintenance), Town Counsel, Town Court, Town Supervisor & Board, Transfer Stations (Solid Waste)
YEAR HOME VALUE TOWN TAX FOR TOWN OPERATIONS
2019 $256,000 $133.38
2018 $256,000 $137.98
DECREASE $4.60
Emphasize:
Assessor, Accounting, Animal Control, Building & Codes Enforcement, Building & Grounds Maintenance, Cemetery, Community Development (Planning, Zoning and Enforcement), Fire Marshall, Highway Administration and Maintenance (snow plowing, Paving, etc.), Information/Technology, Parks & Recreation, Town Clerk (Licensing, Receiver of Taxes, Records Maintenance), Town Counsel, Town Court, Town Supervisor & Board, Transfer Stations (Solid Waste)
For the same value home, you are paying $4.60 less

5. EMERGENCY SERVICES Tax Rate Change Fire .771 to .748 -3.0%
2019 $3,017,000
2018 $2,913,000
+ $104,000
+ 3.57%
EMS
2019 $2,169,000
2018 $1,940,000
+ $229,000 %
TOTAL FIRE & EMS
2019 $5,186,000
2018 $4,853,000
+ $333,000
+ 6.86%
Total for 2019 = $5,186,000
Non-Taxable Revenues $1,126,000
Total to be raised by taxes: $3,885,000
Fire $2,922,000
EMS $963,000
EMS cost are on the rise throughout New York.
New ambulances cost between $125,000 and $150,000
Stretchers can cost up to $40,000
LUCAS compression machine about $15,000
Training costs
$300 for a set of EpiPens it all adds up
24/7 staffing costs. Volunteerism is down. 24/7 staffing costs
Medicare and Medicaid underpay for services – their payment to the town does not cover the costs
The Town is considering an EMS Coordinator – this person or entity will seek improved service and cost reductions. through development of improved Optimization operations, training, revenue production and fiscal management. Will also help with compliance requirements.
Tax Rate Change
Fire .771 to %
EMS .236 to %

6. LIGHTING DISTRICTS Fort Amherst TOTAL Cleverdale Pinewood
South Queensbury
West Queensbury
Queensbury
TOTAL
2019 $143,830
2018 $143,525
Difference
+$305
+ 0.21%

7. WASTEWATER DISTRICTS Appropriations Difference
Pershing-Ashley-Coolidge
Reservoir Park
Queensbury Consolidated
Technical Park
S. Queensbury/QBY. Ave.
Route 9
West Queensbury
Appropriations
2019 $2,334,280
2018 $2,227,267
Difference
+ $107,013
+4.80%
RATES WILL REMAIN THE SAME

8. WATER DISTRICTS Queensbury Consolidated Total Appropriations
Queensbury Consolidated-Exempt
Shore Colony
Total Appropriations
2019 $4,497,750
2018 $4,446,775
Difference
+$50,975
+1.146%
SOME RATES SUBJECT TO CHANGE

9. OTHER DISTRICTS ENVIRONMENTAL PROTECTION/MANAGEMENT * AQUATIC PROTECTION * WASTEWATER DISPOSAL
Appropriations DIFF
Glen Lake Benefit District $43, $43, $130
Lake Sunnyside Benefit District $12, $25, $12,822
N Qby WW Disposal District $4, $4,
Glen Lake Aquatic Plant Growth Control District
Property merger
North Queensbury Wastewater Disposal District
Great improvement in off shore water quality
Lake Sunnyside Aquatic Plant Growth Control District
Widely recognized management plan

10. GRAND TOTALS Tax Cap Compliant 2019 – Appropriations $31,722,265
Difference +$917,701
Estimated non-tax revenues $19,376,700
Appropriated from Fund Balances $829,485
Amount to be raised by taxes $7,328,280
Amount to be raised by taxes $7,194,206
Difference - +$134,074 – +1.86%
Tax Cap Compliant
Continuing the Town’s careful fiscal planning to assure tax cap compliance

11. The Fund Balance Policy
Unrestricted Fund Balance - The Town Board will strive to meet a minimum level of unrestricted fund balance in the General Fund of no less than three months of regular General Fund operating expenditures as well as three months of Highway and Cemetery Fund operating expenditures, as these funds are principally financed from General Fund revenues.

15. PLANNING FOR THE FUTURE
Our fiscal philosophy, community planning, and economic development strategies will prepare the Town to weather the inevitable economic downturns.
NOW & FUTURE Implementation of worker safety program to lower our workers’ compensation rate. Vehicle replacement, management and monitoring programs reduced expenses and cost spikes. Implemented efficiencies programs: Outsourced animal control and information technology, website development and management. Reduced administration personnel in Water/Wastewater Department, Town Clerk’s Office and Activities Center. Bulk purchasing with county. Electric savings of 25% using solar. Avoided bonding by reserving funding for capital projects.
IMPROVING ECONOMIC DEVELOPMENT
Job development + commercial development + sales tax revenues = lower taxes. We successfully developed flexible economic zones, like Main Street and Commercial Intensive Exit 18, that encourage commercial development. Working on securing a municipal sewer for Carey Road and eastern Corinth Road – to spur commercial and light industrial development. Investigating development of the Ciba Geigy brownfield site.
ADDITIONAL SAVINGS AND EFFICIENCIES CURRENTLY UNDER CONSTRUCTION
Records/archive to cloud. Changing street and building lighting to LED. Replace old and inefficient HVAC system at Town Office. New, more efficient, highway building. Improve efficiencies through Clean Energy Communities Program and More!

16. Town of Queensbury Comptroller’s Fiscal Stress Monitoring System
“The Office of the State Comptroller uses the Fiscal Stress Monitoring System to examine the annual financial information reported by your local government. This analysis provides an objective assessment of the fiscal challenges facing individual local governments and school districts, identifying situations where corrective action may be needed.”
4 ratings:
• Significant Fiscal Stress (50-100) – these entities are considered to be the most fiscally stressed.
• Moderate Fiscal Stress ( ) – these entities are fiscally stressed, but the level is less severe than for those in significant fiscal stress.
• Susceptible to Fiscal Stress ( ) – Entities exhibiting fiscal stress conditions, but less severe than those in moderate or significant fiscal stress.
• No Designation (0-29.9) – these entities do not meet the established point thresholds of the Fiscal Stress Monitoring System for classification in one of the stress categories noted above. However, these entities may still be struggling with various aspects of fiscal stress. As such, the fiscal stress score should be considered in order to determine

17. Town of Queensbury Comptroller’s Fiscal Stress Monitoring System
“The office of the State Comptroller uses the Fiscal Stress monitoring System to examine the annual financial information reported by your local government. This analysis provides an objective assessment of the fiscal challenges facing individual local governments and school districts, identifying situations where corrective action may be needed.”
Town of Queensbury
Town of Queensbury Comptroller’s Fiscal Stress Monitoring System
Fiscal Stress
Environmental Stress
FYE
Score
Designation
2015
0.0
No Designation
15.0
2016
5.0
2017
3.3
16.7
Yes, our stress test has been zero. That is zero out of being the worst in terms of Significant Fiscal Stress
So now it is 3.3. That is 3.3 out of being bad. So we are still in excellent fiscal shape.
“No Designation” means the Town of Queensbury is NOT in a stress category
No Designation (0-29.9)

18. Town of Queensbury Comptroller’s Fiscal Stress Monitoring System
Year End Fund Balance
1. Assigned and Unassigned Fund Balance
General Fund and Highway Town-wide Fund
Stress Level Points: 0
2. Total Fund Balance
Operating Deficits
Operating Deficit
Stress Level Points: 3.3 No Designation (0-29.9)
3.3 points = Deficit < 0% in 1/3 Last Fiscal Years
This was due to a transfer of funds to our capital budget (Highway Building and Town Office HVAC) – considered an expense from our operating budget.
Cash Ratio
Cash Position
Use of Short-Term Cash Flow Debt
Fixed Costs
Personal Services and Employee Benefits
Debt Service % Revenue

19. Town’s Moody’s rating Aa2
“Queensbury’s credit position is very strong”
“a robust financial position”
“Debt burden is negligible”
“Economy and tax base are very healthy”
Challenge:
2% property tax cap
Heavy reliance on unpredictable sales tax revenues
The reason why our cash balance as a percent of operating revenues (53.6%) and our fund balance as a percent of operating revenues (45.8%) is higher then the US median.

20. FUND BALANCES
All fund balances successfully audited in line with town fund policy. Because we depend on quarterly sales tax revenues as our primary cash flow (dependent on local economy), fund balances help us avoid incurring debt for capital projects (new highway garage) and unforeseen emergencies.

21. TOWN OF QUEENSBURY GENERAL OPERATIONS
General Fund Tax Rate
-3.34%
Emphasize:
Assessor, Accounting, Animal Control, Building & Codes Enforcement, Building & Grounds Maintenance, Cemetery, Community Development (Planning, Zoning and Enforcement), Fire Marshall, Highway Administration and Maintenance (snow plowing, Paving, etc.), Information/Technology, Parks & Recreation, Town Clerk (Licensing, Receiver of Taxes, Records Maintenance), Town Counsel, Town Court, Town Supervisor & Board, Transfer Stations (Solid Waste)
For the same value home, you are paying $4.60 less
YEAR HOME VALUE TOWN TAX FOR TOWN OPERATIONS
2019 $256,000 $133.38
2018 $256,000 $137.98
DECREASE $4.60

22. PROPOSED TOWN BUDGET FOR 2019 Comments?