Board of Finance Regular Meeting Agenda (PDF)

FIFTEEN ROPE FERRY ROAD
WATERFORD, CT 06385-2886
BOARD OF FINANCE
AGENDA
Waterford Town Hall May 18, 2022
Regular Meeting 7:00 p.m.
9.
Establishment of a quorum and call to order.
Public Comment.
Approval and acceptance of minutes from April 13, 2022.
To consider and act on a request from Gary Schneider, Director of Public Works, for an
appropriation of $1,705,358 from the CNR Undesignated Fund #205-31520 to resurface
several roads and forward onto the RTM. Note that this request substitutes Gardiners
Woods Road for Oil Mill Road.
To consider and act on a request from Alan Wilensky, Tax Collector, to review a list of tax
accounts to approve for transfer to suspense for the current fiscal year.
To consider and act a request from Abby Piersall, Planning Director, for an additional
appropriation request in the amount of $78,235.51 and forward on to the RTM.
To consider and act on a request from Gary Schneider, Director of Public Works, to
approve and appropriate funds for a new project in the amount of $155,000 from Capital
Non-recurring line #205-31520 for the Southwest School Underground Tank
Removal/Closure and forward on to the RTM.
To consider and act on a request from Gary Schneider, Director of Public Works, to
approve and appropriate funds for an emergency project in the amount of $10,000 from
Capital Non-recurring line #205-31520 for a new tank installation at the Eugene O’Neill.
Establish the Tax Rate for Fiscal Year 2023.
10. Old Business:

Board of Finance Agenda, May 18, 2022
Page 2
11. New Business:
a. Discussion of FY22 Spending Freeze currently in place.
12. Liaison Reports
13. Correspondence
a. Abbas Danesh, Town Treasurer, Quarterly Treasurer’s Report and Related
Financials ending 3/31/2022
b. Virginia Bielucki, Town Accountant, Revised Periodic Financial Statements FY22
dated April 12, 2022
c. Virginia Bielucki, Town Accountant, Status of General Fund Unassigned Balance
dated April 12, 2022
d. Virginia Bielucki, Town Accountant, Status of Contingency FY22 dated April 20,
2022.
e. Virginia Bielucki, Town Accountant, April 2022 Periodic Financial Statements FY22
dated May 9, 2022
f. Town of Waterford Civic Triangle Upgrade Petition
American Rescue Fund Quarterly Expenditure Report
FY23 Utility Commission Draft Budget
=z 90
14. Adjournment
Glenn Patterson, Chairman

Board of Finance Wednesday, April 13, 2022
Regular Meeting Minutes Waterford Town Hall
7:00 pm
Present: Chairman Glenn Patterson, Ronald Fedor, John Sheehan, Kevin Petchark; agd Joe.
Filippetti .
Pr
Elected: Robert Brule, First Selectman
Absent: Robert Tuneski and Baird Welch-Collins
Staff: Dani Gorman, Director Youth & Family Services; Kimberly Allen, Finance Director:
Maryellen McConnell, Secretary ' = o
1. Establishment of a quorum and call to order:
A quorum and a call to order was established at 7:00 pm, April 13, 2022
2. Public comment: No public comment.
3. Approval and acceptance of minutes from March 16, 2022 and March 28, 2022.
Motion by John Sheehan and seconded by Ronald Fedor to approve the minutes
of March 16, 2022 and March 28, 2022.
Vote: 5-0-0 Motion: Passed
4, To consider and act on a request from Tax Collector, Alan Wilensky, for an Out of
Series Transfer as follows:
Account | Description Approved | Current | Account Account Revised
Budget Available | Increase Decrease Available
Amount | Budget . Budget
Amount Amount
10106- | Clerical 82,334 26,955.92 (900) 26,055.92
51210 | Technical
10106- | Postage 6,000 93.08 900 993.08
52020 Total 900 (900)
Motion by John Sheehan and seconded by Ronald Fedor to approve the Out of
Series Transfer in the amount of $900.
Vote: 5-0-0 Motion: Passed

Board of Finance Regular Meeting Minutes — April 13, 2022
Page 2
5, Toconsider and act ona request from Dani Gorman, Director Youth and Family
Services, for an Out of Series Transfer as follows:
Account | Description Approved | Currant | Account Account Revised
Budget Available | Increase Decrease Available
Amount | Budget Budget
. Amount Amount
10121- | Contingency 265,000 | 86,313 (5,000) 81,313
59010
10119- | Professional 22,000 0 5,000 5,000
52030 FeesTotal 5,000 (5,000)
Motion by Joe Filippetti and seconded by John Sheehan to approve the Out of ©
Series transfer in the amount of $5,000.
Vote: 5-0-0
6. To consider and act on a request from Dani Gorman, Director of Youth and
Motion: Passed
Family Services, for an Out of Series transfer as follows:
Account | Description Approved.; Current | Account Account Revised
Budget Available | Increase Decrease Available
Amount | Budget Budget
Amount Amount
10119- | Clerical 109,034 | 35,532.78 (1,728) 33,804.78
51210 | Technical .
10119- | Postage 200 29.65 100 129.65
52020
10119- | Service 1,060 ) 550 550
52040 Contracts
10119- | Telephone 2,200 (116.76) | 1,000 883.24
52080
10119- | Programs 3,800 128.76 78 206.76
52380 Total 1,728 (1,728)
Motion by John Sheehan and seconded by Ronald Fedor to approve the Out of
Series transfer in the amount of $1,728.
Vote: 5-0-0
Motion: Passed

Board of Finance Regular Meeting Minutes — April 13, 2022
Page 3
7, Old Business:
a.
Discussion of Tom Dembek letter dated March 29, 2022. John Sheehan —
while | agree with the sentiment, | don’t agree with how we do it. We did
the lransfer; we have yel lo see the requests from Public Works. Ifa
company gives them an estimate they can’t bid on the project due to state
law. We do need guidelines on how to get this accomplished. Per Kim Allen,
Finance Director; we do go to bid on projects so we know what we need for
an appropriation. Glenn Patterson — read a statement addressing the letter
noting that the Board of Finance acted in the agenda item as presented and
that there was nothing the Board of Finance could do until an appropriation
was requested.
Continuation of discussion around a Board of Finance Policy/Guidelines
Manual. Abbas Danesh, Treasurer; will be submitting an updated policy on
investments. Kimberly Allen, Finance Director; will be submitting an updated
policy on bonding. When Capital projects are no longer considered “current
‘ year projects” and to go into the CNR a lot of them seem to linger for a long
time. The First Selectman is meeting quarterly to make sure departments.
close those outstanding projects or make sure they complete them. The
Board of Finance concurred with the Finance Director that additional Board
of Finance policies and direction would help clarify Department Head
responsibilities in the following areas:
* Requirements when current year capital projects are not completed
within the current Fiscal Year to expedite project completion.
e Requirements when submitting capital projects outside of the budget
cycle to expedite receiving bids and awarding projects.
Director Allen will be drafting policies on these topics for the Board of
Finance to consider. She is also in the process of reviewing the Town’s
Finance Manual. She expects to report back to the Board of Finance on these
topics at the June meeting.
8. New Business: No new business
9. Lialson Reports: The Long Range Fiscal Planning Committee was cancelled for
this month due to the fact that so many people said they could not attend and
we would not have quorum.

Board of Finance Regular Meeting Minutes — April 13, 2022
Page 4
10.
11.
Correspondence:
a,
b.
Virginia Bielucki, Town Accountant, Perlodic Financial Statements FY22 dated
February 8, 2022.
Virginia Bielucki, Town Accountant, Status of General Fund Unassigned
Balance dated February 11, 2022.
Virginia Bielucki, Town Accountant, Status of Contingency FY22 dated
February 11, 2022.
Virginia Bielucki, Town Accountant, Periodic Financial Statements FY22 dated
March 8, 2022.
Virginia Bielucki, Town Accountant, Status of General Fund Unassigned
Balance dated March 8, 2022.
Virginia Bielucki, Town Accountant, Status of Contingency FY22 dated March
8, 2022.
Adjournment:
Motion by John Sheehan and seconded by Kevin Petchark to adjourn the
Meeting of the Board of Finance at 7:46 p.m.
Vote: 5-0-0 Motion: Passed
Respectfully submitted,
Ut Luh. de dale
John Sheehan, Clerk Maryellen McConnell, Secretary

FIFTEEN ROPE FERRY ROAD
WATERFORD, CT 06385-2886
PHONE: 860-442-0553
www.waterfordct.org
April 20, 2022
Mr. Glenn Patterson
Chairman
Board of Finance
15 Rope Ferry Road
Waterford, CT 06385
Dear Chairman Patterson,
The Board of Selectmen, at the meeting on Tuesday, April 19, 2022 voted to approve the
following request for an appropriation;
Public Works: To consider and act on the following request for an
appropriation of $1,705,358 from the CNR Undesignated Fund #205-31520 to
resurface several roads. This request substitutes Gardiners Woods Road for Oil
Mill Road. If approved, please forward to the Board of Finance for further
consideration.
Therefore, I respectfully request that you consider and act on this request. I have attached
pertinent back up material from the designated department.
Sincerely,
Robert Seale
Robert Brule
First Selectman
ce: Kimberly Allen, Director of Finance

INTER-OFFICE MEMORANDUM TOWN_OF WATERFORD
To: Robert Brule, First Selectman
From: Gary J. Schneider, Director of Public Works
Date: April 12, 2022
Re: Paving Projects
The Public Works Department is requesting an appropriation of $1,705,358 from
the CNR Undesignated Fund #205-31520 to resurface several roads. This
request substitutes Gardiners Woods Road for Oil Mill Road. If approved, please
forward to the Board of Finance for further consideration.
The Department is also requesting that this project be treated as one project and
not be broken into the individual roads. Although the Department is confident in
the estimates, this will allow flexibility if one road comes under and funds are
needed to complete another on the list.
Background:
The Department had presented to the Boards and RTM a resurfacing project that
would address the following roads;
e Lakes Pond (PCI = 60)
e Builertown (PCI = 58)
e Daniels (PCI = 62)
e Niantic River Road (portion of) (PCI = 55)
e Oil Mill Road (PCI = 56)
The funds for these roads were placed into a CNR Undesignated Fund project
line item. The Department is recommending that instead of resurfacing Oil Mill
Road, the conditions on Gardiner’s Wood Road (PCI = 52) have greater needs
that must be addressed.
The condition of Gardiners Wood Road had deteriorated to a point where the
Department must continuously expend resources to keep the road in a passable
condition. When a road surface reaches a point where there are patches on
patches and nothing is stable, it must be addressed not as spot repairs anymore,
but as a resurfacing project. As part of this project, in the northern section, the
Department will place several small diameter pipes under the road and raise the
road by several inches in an attempt to keep the water off the road.

Although Oil Mill Road will still need to be addressed, there are several projects
that would impact the timing when the resurfacing of Oil Mill should take place.
On the section north of Parkway North there is the construction of the solar field.
The Department has concerns that the truck traffic may affect the condition of the
existing pavement. The construction of this site should be completed before any
road work on this portion of Oil Mill Road is attempted.
On the section south of Parkway South there is a potential development in the
vicinity of Gurley and Oi! Mill Road. This development, Stone Ridge Business
Park proposes to provide water and sewer to the site by trenching 600 (+/-) feet
south on Oil Mill Road to the existing water and sewer lines. This development is
in the planning and permitting phase. Again, this work should be completed
before any road work on this portion of Oil Mill Road is attempted.
The Department current estimates are:
e Lakes Pond $175,265
e Butlertown $571,468
e Daniels $263,705
e Niantic River Road (portion of) $350,795
e Gardiners Wood Road $344,125
Oil Mill Road will be placed in the FY 24 Capital Program for resurfacing
Public Works requests to be on the next Board of Selectman’s meeting and have
this project forwarded to the Board of Finance, if approved.
Cc: Kimberly Allen, Finance Director

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FIFTEEN ROPE FERRY ROAD
WATERFORD, CT 06385-2886
PHONE: 860-442-0553
www.waterfordct.org
To: Board of Finance
From: Alan Wilensky, CCMC
Waterford Tax Collector
Date: § ~+=-May 3, 2022
Subject: Proposed Tax Accounts for Transfer to Suspense
| have attached a list of tax accounts that | request you approve for transfer to suspense for the
current fiscal year. This action is required under State Statute 12-165 and must be completed
by the close of the fiscal year.
| will be at your meeting on May 18th to discuss the suspense process, our collection efforts,
and these accounts specifically. Historically, the suspense list has been based on an evaluation
of a single year of delinquent accounts and selected other individual bills. | have found that this
does not represent a true picture of the suspense process wherein one person’s accounts that
require transfer to the suspense account may span several years and there are many current
circumstances that suggest a transfer to suspense would be prudent. My proposed suspense list
for FY 2022 is $94,735.65.
Again this year, virtually all delinquent bills are being turned over to Rossi Law, a debt collection
law practice. The only bills that are not being sent to collection are those of known deceased or
bankrupt taxpayers where we are certain that further collection procedures would be fruitless.
Once this list is approved, most delinquent motor vehicle and personal property tax accounts
through the 2018 Grand List will be in suspense. Exceptions are made when the tax office has
reason to believe that an individual is still in the area, or that a business is still in operation.

This allows the tax office to concentrate its efforts on the past three years of delinquent motor
vehicle and personal property tax bills.
Collection is not precluded once accounts are placed on the suspense list. Rather, our financial
statements are adjusted to reflect our opinion that collection is not likely. All suspended
vehicle accounts will continue to be reported as delinquent to the DMV.
Upon approval, the original and one copy of the list should be signed and returned to me to
enable compliance in filing the list with the Town Clerk by June 30, 2022.
ye
Thank you, Z On ge
Alan Wilensky, CC
Waterford Tax Collector
Attachments

| hereby certify that to the best of my knowledge and belief each tax in the above statement
has not been paid, is uncollectible, and should be transferred to the suspense book.
Dated at Waterford, Connecticut, the 18th day of May, 2022
Respectfully submitted,
Alan Wilensky, CCMC
Waterford Tax Collector
ACTION TAKEN BY THE BOARD OF FINANCE
To: Alan Wilensky CCMC, Tax Collector of the Town of Waterford:
A detailed examination has been made of the above statement, dated the 18th of May,
2022, recommending the transfer of certain uncollected taxes to the suspense tax book. The
taxes listed in such statement are believed to be uncollectible, and pursuant to section 12-165
of the General Statutes, authority is hereby given to you to transfer such taxes, in accordance
with law, to the suspense book.
Dated at Waterford, Connecticut, the 18th day of May, 2022
Town of Waterford by
Clerk, Board of Finance

Analysis of 2022 Suspense List
Total 2022 Suspense:
Total # 451 $ 94,735.65
Breakdown by year:
2017- 37 $ 6,238.30
2018 — 127 $ 39,537.62
2019 — 188 $ 31,563.47
2020-— 99 $ 17,396.26
Reason for Transfer:
Moved Out-of-State
Exp./Cancel Registration 1 year +
Bankruptcy
Out-of-Business
Deceased
No DMV Records
Whereabouts Unknown
133
171
42
71
19
$ 34,513.86
$ 21,894.40
$ 17,694.55
$ 8,616.88
$ 6,731.31
$ 3,601.02
$ 1,683.63

Personal Property:
Total # 47 $26,398.42
Breakdown by Year:
2017- 1
2018 - 11
2019-17
2020 - 18
Reason for Transfer:
Out-of-Business 38
Bankruptcy 6
Deceased 2
Out-of-State 1
Motor Vehicle:
Total # 404
Breakdown by year:
2017 - 36
2018 - 116
2019 - 171
2020- 81
Reason for Transfer:
Exp./Cancel Registration 1 year+
Moved out-of-state
Deceased
No DMV Records
Whereabouts Unknown
Out-of-Business
Total
$ 62.52
$ 16,131.03
$ 3,705.87
$ 6,499.00
$ 7,830.72
$ 17,694.55
$ 848.00
$ 25.15
$ 68,337.23
~$ 6,175.78
$ 23,406.59
$ 27,857.60
$ 10,897.26
171.
132
69
<e)
$ 21,894.40
$ 34,483.71
$ 5,883.31
> 3,601.02
> 1,683.63
> 786.16

Suspense History 1993-Present
Year Amount Collected from Suspense
1993 $21,027.75 $3,648.75
1994 $22,451.95 $3,908.29
1995 $17,019.34 $3,009.94
1996 $24,077.02 $5,915.89
1997 $16,709.94 $2,327.54
1998 $15,954.53 $5,107.23
1999 $23,649.29 oo $5,215.91
2000 $27,204.25 $2,407.25
2001 $29,700.44 $1,108.64
2002 $21,658.09 $3,908.29
2003 $23,503.37 $3,648.75
2004 $166,476.68 $6,110.19
2005 $41,034.10 $8,690.37
2006 $32,815.91 $5,783.72
2007 $16,707.81 $3,156.08
2008 $40,908.18 $3,152.48
2009 $3,286.97
2010 $38,720.27 $3,105.35
2011 $23,951.30 $5,160.84
2012 $26,952.40 $2,546.12
2013 $25,883.99 $4,447.17
2014 $21,081.50 $4,049.20
2015 $48,213.78 $2,610.32
2016 $61,038.38 $5,868.34
2017 $111,855.48 Real Estate $16,126; Bankruptcies $50,979 $6,157.96
2018 $80,671.69 $11,224.53
2019 $200,538.83 2 Stipulated Agreements Pers. Prop. $106,000 $14,186.17
2020 $36,864.95 $19,552.83
2021 $30,336.15 $18,454.64
2022 $94,735.65 $11,165.22 |\Y¥TD thru April

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