1. Authorize Apportionment of Mortgage Tax Monies, Treasurer’s Office – Dr. DiGiovanni moved adoption; seconded by Mrs. Brown. All members voting in favor; none opposed; resolution adopted.

2. Authorize Public Hearing, Tompkins Cortland Community College (2005-2006 Operating Budget) – Mrs. Brown moved adoption; seconded by Dr. DiGiovanni. All members voting in favor; none opposed; resolution adopted.

3. Authorize Agreements, Cortland County (1890 House Museum and Historical Society) – Dr. DiGiovanni moved adoption; seconded by Mr. Ross. Dr. DiGiovanni asked how this compared to last year. Chairman Steve explained that the Museum fund is new. In the past, these two organizations have received funding from the occupancy tax, which is not the proper use of these funds as far as operating costs for the organizations. This provides about 15% of the budget of each of the organizations. Dr. DiGiovanni asked if this depletes the budgeted museum fund. Chairman Steve indicated that currently these are the only two operating museums in the County. Chairman Steve indicated that there may be a third museum in the County later this year. If that comes to fruition, next year we would need to look at budgeting 15% of the budget for that facility as well. Chairman Steve indicated that the Historical Society has not applied for money from the occupancy tax, even though Mr. Dempsey from the Convention and Visitors Bureau has contacted them to ask if they would like funding from the occupancy tax. Dr. DiGiovanni feels that the budget lines should be included in the resolution. All members voting in favor; none opposed; resolution adopted.

4. Amend 2004 Budget – Dr. DiGiovanni moved adoption; seconded by Mrs. Brown. There was a discussion about whether there was a penalty relative to making this payment. Mr. Ferris indicated that there was a cost to the County of about $24,000 because the State changed the rules surrounding this payment. Mr. Schrader indicated that this money was not budgeted for 2004, but it was budgeted for 2005. However, there will be an additional "hit" in 2005 and it will be approximately the same amount as this resolution. Mr. Schrader indicated that we did not know this amount until late March or early April. Mr. Schrader indicated that this is being "blessed" by the independent auditor so that our financials don’t conflict with the new opinion of the State Comptroller. All members voting in favor; none opposed; resolution adopted.

5. Authorize Grant Application, Planning Department (Cortland County Snowmobile Trail Development and Maintenance)

6. Authorize Agreements, Planning Department (Cortland County and Cortland County Snowmobile Clubs)

7. Create GIS Specialist Trainee/GIS Specialist (temporary)/ Amend Budget, Planning Department – Dr. DiGiovanni moved adoption; seconded by Mrs. Tytler. Dr. DiGiovanni asked for some background on the information. Mr. Schrader indicated that the GIS Specialist position will be vacant. Because of the technical nature of the files and software, it is prudent to train someone while the incumbent is still on the payroll. This allows for the training period by the incumbent for the new person. All members voting in favor; none opposed; resolution adopted.

8. Authorize Chairman to Sign Agreement/ Amend Budget, Planning Department (Federal Section 5311 Transit Capital Equipment Project)

10. Authorize Agreement/ Accept Funds/ Amend Budget, Health Department/Environmental Health (Drinking Water Program) – Mrs. Brown moved adoption; seconded by Mrs. Willcox. Mr. Willcox indicated that Ms. Lewis indicated that we cannot get outside help because of the way it is structured. Please explain "structured." Mr. Schrader indicated that we are a full-service Health Department, which means that we are providing services in our County that in other counties who are not full-service are provided by the State. This full-service structure allows us to access these funds. Mr. Willcox asked if the State did this, would the County save money and how much would we save? Dr. DiGiovanni indicated that with access to these funds, we have control over what we do with the money as opposed to being mandated by the State. Mr. Schrader indicated that if we did not have this program and services were provided by the State, it would save the County one-quarter of a million dollars at a minimum. Mrs. Breed asked if the same programs would be provided if the State took over the program. Mr. Schrader indicated that if we were not a full-service Health Department, the State would have to establish a regional Health Office to handle the programs. There is not a program in Syracuse at this time to provide this service. All counties in the region are currently providing full-service Health Departments, so there isn’t a need for a regional State Health Office. Mrs. Tytler asked if there aren’t programs we provide to the community that the State would not provide. Mr. Schrader indicated that he believes the State would provide a majority of the programs. However, there is an argument that we provide a faster and more efficient provision of services. Mrs. Brown indicated that we have discussed this before and the reason it has not gone further is because the State cannot provide the services in a timely manner as we provide locally. Dr. DiGiovanni indicated that this issue is being handled in the Health Committee looking at each division of the Health Department for cost effectiveness and service provision. Mrs. Brown indicated that she believes that we need to have the services as we need to be able to respond to the community quickly. Mr. Willcox asked if there is any private company we can hire to do this. Mr. Behrenfeld asked Mr. Schrader if he feels we are efficient and cost effective as providing the services. Mr. Schrader responded that in comparison to the State, we are more effective and efficient. Mr. Schrader also indicated that the State will fight us, stating that we established a full-service Health Department in the 1920’s and we must continue. Mr. Schrader indicated that we could do it by abandoning the Board of Health. However, we would have to do it in conjunction with the other counties in this region. All members voting in favor, none opposed; resolution adopted.

11. Authorize Agreement/ Accept Funds/ Amend Budget, Health Department/ Nursing (Immunization Action Plan Grant)

12. Authorize Agreement/ Accept Funds Health Department/ Administration (Susan B. Komen Breast Cancer Grant) – Mr. Ross moved adoption; seconded by Mrs. Brown. Dr. DiGiovanni abstained from voting because of a conflict of interest and clarified that Mr. McKee should sponsor the resolution. All members voting in favor; none opposed; resolution adopted.

13. Authorize Agreement/ Accept Funds/ Amend Budget Health Department/ Administration (Healthy Heart Disabilities Initiative) – Mr. Willcox moved adoption; seconded by Mrs. Tytler. Dr. DiGiovanni indicated that there was much discussion about this in Health Committee. He believes it is a stretch to use this funding for the purposes at the J. M. McDonald Center. Dr. DiGiovanni read an e-mail from M.J. Uttech, Deputy Public Health Director, clarifying the usage of the funds. The funds will not be used to change the curb cuts at the J.M. McDonald Center, that may have been miscommunicated at the Health Committee on Tuesday. Mrs. Tytler believes the money could be better utilized to purchase handicapped accessible equipment for the J. M. McDonald Center as opposed to making interior changes to the building itself. Mr. Willcox is concerned with the concept that we have unused money that we must spend. Chairman Steve indicated that we have an association in our County that is supposed to ensure that all buildings are appropriately handicapped accessible. This association does not come around to make certain that it is in compliance prior to construction; they get involved afterwards and then state that money needs to be spent to bring the building in to compliance. There is an agency that is being funded that should be checking on these items before the building is constructed. All members voting in favor except Mrs. Breed, Mrs. Tytler, Dr. DiGiovanni, Mr. Behrenfeld, Mrs. Brown, Mr. Willcox, and Mr. Ross opposed; motion defeated.

14. Authorize Agreements Health Department/ Children with Special Needs (Contract for Services) – Mrs. Breed moved adoption; seconded by Mr. Ross. Dr. DiGiovanni spoke about the tuition for the Jowonio School as opposed to the Racker Center tuition. The CPSE Chair makes decisions about where to send children in Cortland for services. Racker Center is commencing an autism program in September; however, the Chair is making the decision to send a child needing services to Jowonio School, which will cost the County approximately $30,000 to $35,000 annually. Mr. Behrenfeld asked why we can’t cap what we are willing to pay. Mr. Schrader indicated because the State sets the rate. Dr. DiGiovanni indicated that our only means of recourse is to meet with the school superintendents and inform them that we are not pleased with this situation and we will be making a public statement about this. Mr. Ross asked if we could sit down with parents on a one-on-one basis and explain what services are available and offer Racker Center as alternative and provide them an opportunity to view the program. Dr. DiGiovanni indicated that is an option after the school superintendent meeting. Mr. Schrader indicated that NYSAC has been attempting for ten years to get changes in this programming, since the funding stream design and structure for this program are so bad. Mr. Behrenfeld asked a resolution being sent to the State about changing this program. Dr. DiGiovanni has received a rather extensive list from Cathy Feuerherm and Jackie Gailor of issues to be discussed with the schools. The list has been sent to Kristen Monroe for review to include Human Services issues. There may be the need to establish a special committee to deal with school-based issues. All members voting in favor; none opposed; resolution adopted.

17. Resolution in Support of Bringing Dialysis to Cortland County – Mrs. Brown moved adoption; seconded by Mr. Willcox. Dr. DiGiovanni asked why it is on the Budget and Finance agenda. Dr. DiGiovanni withdrew it from the Budget and Finance agenda.

18. Resolution Authorizing Project to Replace Bridge Damaged by Flood, East River Road Bridge over Chenango Creek, B.I.N. 3312280, Highway Department

19. Leachate Pipe Line & Landfill Capping Project, Engineering Agreement, Highway Department/Landfill – Dr. DiGiovanni moved adoption; seconded by Mrs. Brown. Chairman Steve indicated that work needs to be done on moving forward to design and engineering and on the leachate removal at the landfill. By combining these two projects, NYSDEC can provide 50% of the funding for these projects. Chairman Steve indicated that trucking leachate is becoming a larger problem. Mr. Ross indicated that he is concerned about the impact on the McGraw pumping station as well as the cost to McGraw for having the pipeline going to their facility. Mr. Ross asked if we couldn’t do on-site treatment and then dumped the remainder back on the landfill. Mr. Willcox asked if this has been sent out to bid. Chairman Steve indicated it was not; B & L are the recognized experts in this field. Chairman Steve indicated that there is a 10-year payback period on this project. Dr. DiGiovanni moved to amend the RESOLVED clause to include the appropriate language; seconded by Mrs. Brown; all members voting in favor of the amendment. All members voting in favor; none opposed; resolution as amended adopted.

20. Amend Budget/ Transfer Funds, Highway Department – Dr. DiGiovanni moved adoption; seconded by Mrs. Brown. Dr. DiGiovanni is concerned about the lack of whereas clause on this resolution and on number 21. This resolution is due to the increase in the cost of fuel and the fact that the City is once again purchasing fuel from our facility. Mr. Schrader will add a WHEREAS clause. All members voting in favor; none opposed; resolution adopted.

21. Amend Budget/ Transfer Funds, Highway Department – Dr. DiGiovanni moved adoption; seconded by Mrs. Brown. Mr. Schrader will add a WHEREAS clause. All members voting in favor; none opposed; resolution adopted.

22. Award Replacement of Two (2) Booms and Two (2) Flail Mowers Highway Department/Recycling

23. Authorize Issuance of a Theatrical Production and Custodial License, Highway Department, Dwyer Park (Cortland Repertory Theatre)

24. Authorize Maintenance Agreement, Sheriff’s Department/911 Center Bio-Key International, Inc.

25. Authorize Agreement, Fire and Emergency Management (Miller Technical Advisory Services) – Dr. DiGiovanni moved adoption; seconded by Mrs. Brown. Chairman Steve indicated that this resolution has come about as an identified need for better communications for the fire service in Cortland County. Information on the funding stream needs to be added. Mr. Schrader will add information on the funding stream for this. Mr. Willcox asked about the $.405 per mile. What is the mileage for? Is it open-ended. Chairman Steve indicated that it is to travel to other counties to look at their system. All members voting in favor; none opposed; resolution adopted.

26. Create Employment & Training Specialist Programs Counselors (temporary- 2 positions) Employment and Training Department

28. Authorize Agreement – Recycle America – Chairman Steve explained the purpose of this resolution. We have been talking to Recycle America since the day after we opened our Recycling Center about this. Dr. DiGiovanni moved adoption; seconded by Mr. Ross. Chairman Steve explained how the market rate works for this program based on regions. We will net about $30 per ton on this proposal. Mr. Willcox asked we are not including plastics. Chairman Steve indicated that we will be looking at plastics in the future. Mr. Willcox, Mr. Ross, and Mrs. Brown asked for a time frame on this resolution. Chairman Steve indicated that it would be until their facility is up and running again. Dr. DiGiovanni asked why the tonnage was identified in the resolution; they could bring more or less tonnage and then we would be in violation of the agreement. Mr. Behrenfeld asked about notice requirements. Mr. Schrader indicated that the termination notice will be included in the agreement. All members voting in favor; none opposed; resolution adopted.

1. Mr. Schrader brought to the committee’s attention the State Legislative bill which would allow municipalities at their option to take into account a property that was diminished due to the flooding and have the damage done to the property taken into consideration for the assessment value. If this State bill is adopted, the Legislature will have to take into consideration whether or not to extend the taxable status date until April 15, 2005, after the flood. Mr. Cinquanti indicated that counties have to adopt a resolution by May 24, on whether or not they want to invoke this privilege.

2. Mortgage Tax Report for the Period October 1, 2004, and March 31, 2005 – The Treasurer distributed the report for the referenced period. Mrs. Breed said it was interesting to note that Virgil had a substantial increase.

3. The Treasurer distributed the balance sheet dated May 9, 2005. The Treasurer indicated that we are in a good financial position at this time. Mrs. Breed asked how the reconciliations are coming. Mrs. Kennedy indicated that the reconciliations are completed by the 20^th of each month. Mrs. Kennedy indicated that she is still getting adjusting entries on a regular basis; the Highway Department is one of the perpetual departments submitting adjusting entries. Sometimes this is due to lack of transfer of funds. She also is not certain what their process is at the Highway Department; she does know that they tend to hold on to invoices. There was considerable discussion about the MUNIS system upgrades and purchase of new modules. Mrs. Breed asked Mrs. Kennedy what she has seen with the trial version of the new MUNIS. Mrs. Kennedy has seen substantial changes in how data is input; there will be a major training and learning curve. The new module offers a significant change in the generation of reports. Mrs. Breed asked Mrs. Kennedy to bring to Mr. Schrader’s and Mr. Whitt’s attention where there are continuing problems with data input and problems which generate adjusting entries. Mrs. Breed would like to see Mr. Schrader and Mr. Whitt address the problems in the Highway Department and then to have Mrs. Kennedy provide the committee a report on whether problems have been rectified. Mr. Behrenfeld asked if the fund balance adjustments are reflected in the balance sheet – particularly the retirement amount. Mr. Ferris indicated that the retirement payment is reflected in the balance sheet. Mrs. Kennedy indicated that the only change reflected in the fund balance is in the appropriated fund balance. Mr. Schrader indicated that there will be a significant impact on the financial status due to the recent flood.

4. Revenue Report. Mr. Schrader briefly reviewed the revenue report. The only department that is raising some concern is Fire and Emergency Management. They have had some significant costs for them that will cause their budget to go over. This overage will need to be addressed. These have been unanticipated expenditures.

5. Mr. Ferris reported that he and Mr. Schrader have talked about the fixed assets and inventory. The field work is being done on that at this time. The work on the first two floors of the building is nearly completed; new inventory tags, new identification numbers. This should be completed by last this year – both the field work and the reconciliation.

6. Mr. Ferris spoke about the tax foreclosure auctions. The Court documents were received in late March. A tour of the properties will be done the week of the 23^rd to determine if title will be transferred to the County. If there are environmental issues, the title will not be transferred. We need to authorize Mr. Schrader to pursue an auction facility to conduct the auction for us. There are several providers who do the marketing, research work, etc. They have a fantastic network of buyers. The way we have done it in the past has worked, but this could be an even more effective way to conduct business. We have some prime properties available this year. Mr. Schrader’s intent is to send out request for qualifications for interested auction firms. This will be done in time for the next meeting, so a recommendation can be brought forth at the next meeting.

7. Mr. Ferris spoke about the extension of the redemption of properties on delinquent taxes. No one redeemed during that period.

8. Mr. Ferris, and Mr. Whitt reported on the meeting with Rose Donnelly from the Comptroller’s Office that was conducted on Monday, May 9, 2005. There were six recommendations from the Comptroller’s Office. Mr. Ferris expects a one-page letter stating that the County has fully complied or nearly complied with all of the recommendations. There is nothing with which we are not going to comply. Mr. Whitt indicated that the Chairman, the County Administrator, the County Auditor, and the Treasurer were present at the meeting. Mr. Whitt’s standpoint is that we have complied 100% with all of the issues. The Comptroller’s Office may see some of the items as only partially completed (e.g. training). Mr. Whitt indicated that the Comptroller’s Office recommended that we create an Audit Committee. They wanted a standing committee assigned the responsibility for the Single Audit. It would appear that this has not happened before. Mr. Whitt’s position is that the Legislature did comply by the creation of the APAT Committee. Mr. Whitt briefly reviewed Mr. Schrader’s report on his role as liaison to the auditor completing the Single Audit. The Legislature now needs to decide to whom the audit function is being charged – will it be charged to the Budget and Finance Committee or will it require the creation of a new and separate committee. Mr. Whitt would like to see the dissolution of the APAT Committee after the report comes in the near future from the Comptroller’s Office. Mr. Whitt distributed a report on the responsibilities of auditing. Mr. Whitt indicated that there are several viewpoints of how the Audit Committee should be comprised. Mr. Whitt believes that at a minimum, a Single Audit Committee should be created so that when Mr. McNeilly leaves, there is a committee to look at the Single Audit. Mr. Whitt believes we are far ahead of where we were last year. Mr. Schrader reported that we have a goal for the Single Audit to be completed by the end of the June. Mrs. Breed commented that audit is a function that has a lot of different aspects to it. Her focus on audit right now is to continue the performance and policies and procedures out of the contract audits. The financial side of the audit function will come out through auditing contracts. She believes all the contracts should be audit and a report generated on what was found and how we fix it. The financial side will come out when the contracts are audited. She personally feels that the entire Budget and Finance Committee can serve as the Audit Committee. She believes everyone should be involved, and the Budget and Finance Committee should be designated as the Audit Committee. Mr. Whitt distributed an "Audit Committee Toolkit" provided by Mr. Behrenfeld. Mr. Behrenfeld feels the committee should have an additional meeting to talk about structure. There are additional policy decisions that must be made as a Legislature. Then there is an aspect that an audit function has certain aspects depending on how far you want to go with it that are somewhat technical in nature. Mr. Behrenfeld does not believe that we can say at this point that the Budget and Finance Committee should be the Audit Committee. Dr. DiGiovanni indicated that the Budget and Finance Committee does not have to physically perform all of the activities of the audit. However, the committee should have overall supervisory responsibility of the audit function. Mrs. Tytler stated that she is trying to get an understanding of her role. She perceives her role as being one of hearing reports from the Auditor, looking at systemic issues, and then addressing them in a County-wide manner. She is not expecting to hear or be involved in the day-to-day auditing of all these things. She expects an Auditor will find things that are wrong that can be corrected on a basis with the department/individual and not made a larger issue. Mr. Behrenfeld feels that an audit function cannot be added to the workload of the Budget and Finance Committee. Dr. DiGiovanni stated that the APAT specifically stated that the Single Audit function be given to Budget and Finance. Why can’t the Budget and Finance Committee have the Single Audit function, and then create the APAT as a standing committee to continue as the actual Audit Committee. Mr. Whitt indicated that audit functions need to be separated; the Single Audit is one function; other auditing is another function. Dr. DiGiovanni feels that bringing this year’s Single Audit to conclusion is what APAT was created for and needs to see it through to the end. APAT has designated that the Single Audit will be overseen by the Budget and Finance Committee so we should leave it at that and then deal with the other audit issues at a later date. APAT can meet in June and July and then hand off the issue for the future to the Budget and Finance Committee. There was much discussion by several members on the Audit Committee and the responsibilities of the Auditor. Mrs. Breed stated that she would like to see a monthly overview from the County Auditor of the projects he has been working. She would like to see a broad brush overview. Mr. Behrenfeld would also like to see such a report from the County Auditor on a monthly basis; the content can be left to the discretion of the County Auditor.

The meeting adjourned at 10:35 a.m.

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