Board of Selectman Regular Meeting 8-6-24 Agenda & Backup Documents

FIFTEEN ROPE FERRY ROAD
WATERFORD, CT 06385-2886
PHONE: 860-442-0553
www waterfordctorg
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AGENDA PN
BOARD OF SELECTMEN REGULAR MEETIN!
Tuesday, August 6, 2024
5:00 PM
Waterford Town Hall (Appleby Room)
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(Procedural Action: Check register to be signed by the Board of Selectmen in
accordance with CGS 7-83)
1
2.
3.
4,
Call to Order & Roll Call:
Pledge of Allegiance
Public Comment:
Board of Education: To consider and act on a request for a FY25
appropriation, to replace the tennis court at Waterford High School with post
tension concrete from the Waterford Public Schools Director of Finance,
Joseph Mancini, in the amount of $1,200,000 and forward on to the Board of
Finance if approved.
Board of Education: To consider and act on a request for a FY25
appropriation, to replace the turf multipurpose field at Waterford High School
from the Waterford Public Schools Director of Finance, Joseph Mancini, in
the amount of $1,200,000 and forward on to the Board of Finance if approved.
Assessor: To consider and act on a recommendation from Shea Davy,
Purchasing Agent, to obtain Personal Property Auditing and Consulting
Services from Charles B. Feldman & Associates LLC (pending the approval
for an additional appropriation), in the amount of $24,500, from line # 10104-
52030 (Professional Fees).
Assessor: To consider and act on a request for a FY24 additional appropriation
from the Assessor, Paige Walton, in the amount of $24,500, for personal
property auditing services, to account #10104-52030 (Professional Fees) and
forward on to the Board of Finance if approved.

8. Fire Services: To consider and act on a request for a FY25 additional
appropriation from the Director of Fire Services, Michael Howley, in the
amount of $49,226, for an employee payout per negotiated contract, to account
#10123-51410 (Full Time Firefighting) and forward on to the Board of Finance
if approved.
9. Fire Services: To consider and act on the following request for a FY25 In-
Series Transfer from the Director of Fire Services, Michael Howley, in the
amount of $4,123 to cover cost of insurance increased for FY25.
10. Fire Services: To consider and act on a recommendation from, Purchasing
Agent, Shea Davy, for surplus disposal of several items including portable
radios, chargers, monitors, pagers, power supplies, batteries, and belt cases.
11. Public Works: To consider and act upon awarding the Catch Basins Cleaning
contract to Shaw Vac Service LIC, from the Director of Public Works, Gary
Schneider, for $25,350 in accordance with CRCOG contract #757. Funds
available from line item #10130-52030 (Professional Fees)
12. Seniors: To consider and act on the following request for a FY24 Out-of-
Series Transfer from the Human Services Administrator, Dani Gorman, in the
amount of $1,003 to cover increased fuel costs after the budget was approved
and additional physical exams for new hires and forward on to the Board of
Finance if approved.
13. Human Resources: To consider and act on the following request for a FY24
Out-of-Series Transfer from the Director of Human Resources, Christine
Walters, in the amount of $14,040 to cover expenditures and forward on to the
Board of Finance if approved.
14, Recreation and Parks: To consider and act on the following request for a
FY24 Out-of-Series Transfer from the Director of Recreation and Parks, Ryan
McNamara, in the amount of $3,545 to cover increased costs after budget
approved and forward on to the Board of Finance if approved.
15. Planning: To consider and act on the following request for a FY24 Out-of-
Series Transfer from the Director of Planning, Jon Mullen, in the amount of
$25,700 to cover budget expenditures and forward on to the Board of Finance
if approved.

16. Facilities: To consider and act on the following request for a FY24 In-Series
Transfer from the Director of Finance, Kim Allen, in the amount of $15,494
due to Facilities taking over the custodial service contract for the Community
Center, which was not budgeted.
17. Finance: To consider and act on the following request for a FY24 Out-of-
Series Transfer from the Director of Finance, Kim Allen, in the amount of $779
to cover increased need for town-wide supplies by individual departments and
forward on to the Board of Finance if approved.
18. Retirement: To consider and act on the following request for a FY24 In-Series
Transfer from the Director of Finance, Kim Allen, in the amount of $56,757 to
cover retiree benefits actuals over forecasted.
19. Various: To consider and act on the following request for a FY24 Out-of-
Series Transfer from the Director of Finance, Kim Allen, in the amount of
$34,674 to cover increased salaries and increased postage and forward on to
the Board of Finance if approved.
20. First Selectman: To consider and act on the following request for a FY24 Out-
of-Series Transfer from the First Selectman, Rob Brule, in the amount of $237
to cover increased costs after the budget was approved and forward on to the
Board of Finance if approved.
21. Public Works: To consider and act on the following request for a FY24 In-
Series Transfer from the Director of Public Works, Gary Schneider, in the
amount of $10,788 to cover the cost of fuel.
22. Appointments & Resignations:
23. New Business:
24. Old Business:
25. Correspondence:
25a. FY24 4th Qtr Capital Report
25b. Lake Brandegee email — Tiffany Jones
25e. US Treasury Report - Town of Waterford CT Quarterly Report
26. Consent Agenda
26a. Tax Refund

26b. Board of Selectmen Regular Meeting Minutes July 23, 2024
27, Adjournment:

Mr. Joseph P. Mancini
Director of Finance
Mr. Thomas W. Giard ft
‘Superintendent of Schools
July 12, 2024
Mr. First Selectman,
At the June 27th Board of Education meeting, the Board of Education directed administration to request
‘an appropriation from fund balance for the following two items:
+ Replacement of tennis court at Waterford High School with post tension concrete; and
* Replacement of turf multipurpose field.
The tennis courts at WHS are at the end of their useful life. In 2021, Waterford Public Schools contracted
with Linden Landscape Architects to perform an evaluation of the courts and produce site plans for their
Feplacement. The request to fund the replacement was denied and Waterford Public Schools contracted out
remediation and repainting of the surfaces. This remediation did not last and the courts are in need of
replacement. The expected cost of replacement of the surface is expected to be $1,200,000.
‘The turf multipurpose field was installed in 2011 and has been in continual use since installation. Each
year the field goes through a GMAX testing, which measures the ability of the playing surface to absorb the
*shock’ or kinetic energy from a collision. It's normal to see an erosion in the scores and in 2021-2022
additional crumb rubber was placed on the field after seeing lower scores. Once the crumb rubber was added,
the GMAX score was 186.8. By October of 2023, the score had returned near the remediation level of 161
Meaning in less than 24 months, the GMAX scores fell by as much as they had in the initial 120 month period.
The evaluation stated "Fibers are breaking down, thin and hairy, may not be adequate to hold infill in place.”
{In the May 2024 evaluation from Thomas Testing, the report stated “My recommendation is to look at new turf
‘options and plan for replacement within a year — two at the very most.” Estimates for this project are also
$1,200,000.
Thanks,
Respectively,
Joseph Mar
Director of Finance
CC: Board of Finance
15 Rope Ferry Road * P.O. Box 284 * Waterford, CT 06385
Phone: 860-444-5849 * Fax: 860-444-5870 * www.walerfordschools.org

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Sports Surface Impact Test Report
Waterford High School
Stadium Field
Waterford, CT
Test Date: Oct. 5, 2023, Report Date: Oct. 7, 2023
Test Methods. ASTM F 265: Standard Test Method for Shock-Absorbing Properties of Paying Surface Systems,
‘and Materia, Procedure A, ASTM F 1936: Standard Speciation for Shock-Absorbing Properties of North
‘Amesican Football Field Playing Systems as Measured inthe Field. Accoleromete Int calibrated February 2023.
“Tests performed by Sabrina Thomas.
Surface Description: Fieldturt -monoianent soe, saniutber inf, artical tur syste ul spr fd
Feild with foal, soccer, aig across, wih cener logo. Fd was camped in th fall of 2011
Fibers ar beating dwn - hin ond hy, may net be adequate old infin place Cored (cange) lines breaking down the wos.
{nil needed at lacrosse gol and soccer hash marks. Patces/clays need wok t boys lacrosse area a mein enrnce end
Fld Averago Gmaxis fr 10 tal crop eaten.
Weather Conditions: Suny. warm, dy Summary of Results,
[Max Temp. 75 degrees F Field Average Gmax 167
Iain Temp. 74 degrees F
JHumicty 50% laverage inf Depth ~ Era
Inlays need work at main end,
Orange lines broken down,
‘Test rests reported herein retect the conditions of the tested fad a tho time of testing and atthe temperatures reper.
Under the stated test conditions, al points cd meet the requirement of < 200 Gmax when tested in accordance with ASTM F1998,
= gS Member
70006 S. 25th St_ Scotts, Mi 45088 eal
(269) 327-4690 F(269) 323-0940
Emait_ marvinthomas@thomastesting.com

1511 Route 22 #160. Brewster, NY 10507_Phone (8663274690 Ema sobnnasrewo@z0icom
May 3, 2024
Jay Miner — Director of Buildings and Grounds
Waterford Public Schools
15 Rope Ferry Rd.
Waterford, CT 06385
To Jay Miner,
| visited your Stadium synthetic turf field on April 26. | believe the field was installed in
2011. This field has always been a very nice field and is still playable for probably a very
short time.
| have been providing the annual Gmax (shock attenuation) testing on this field for many
years. The field has been maintained extremely weil and that is the reason that the field
has lasted as long as it has.
Synthetic turf fields were designed to last approximately 10 years.
This field has done incredibly well, especially with the number of Sports that this field has
to support (it’s not just football and soccer anymore).
My observations / concerns are:
1. The fibers are very worn and thin ~ breakage of fibers ail across the field. Fibers can
be broken off with just pulling on them with your fingers, or just wiping your hand across
the top of the fibers.
2. Shorter fibers will prevent the ability of the field to support the proper amount of infill
to maintain the proper shock absorbency.
3. Any patching that will be necessary from this point forward will cause trip hazards
and never blend with the height of the older, shorter turf.
4. Playing on the field will become difficult - without the proper fiber height, the players
will be running on mostly just loose infill, with no grip or control/footing.
4. There is a lot of moss and weeds growing on the edges of the turf - this is very
difficult to get rid of once it has started.

Turf fibers breaking easily all across the field
Fiber tips broken and laying loose across the field.
Any patches will be at a different height — causing trip hazards
Moss and weeds growing at the edges — very difficult to get
rid of.

My recommendation is to look at new turf options and plan for replacement within a year
- two at the very most
Thank you very much for your consideration.
Sincerely,
Sabrina Thomas
Thomas Testing, Inc.

Fin,
e Departmen:
Memo
July 29, 2024
Re: Bid Waiver-Charles B. Feldman & Associates LLC-Personal Prope!
Auditing & Consultin:
Mr. Brule:
In accordance with the Purchasing Ordinance Section 3.08.050, the Purchasing Agent,
on behalf of the Assessor's Office, respectfully seeks a Bid Waiver to obtain Personal
Property Auditing and Consulting Services from Charles B. Feldman & Associates LLC
(pending the approval for an additional appropriation) for $24,500.00. Charles B.
Feldman & Associates LLC has expertise in this area and have completed similar audits
across the state of CT.
Funds will be made available in line 10104-52030 (Professional Fees), if approved
Respectfully
hee Duy
Shea Davy
Purchasing Agent
Town of Waterford

‘Town of Waterford
Assessor's Office
15 Rope Ferry Road
Waterford, CT 06385
Phone: (860) 444-5820
Fax: (860) 444-8819
TO: Robert Brule, First Selectman
Kimberly Allen, Finance Director
Ce Shea Davy, Purchasing Agent
FROM: Paige Walton, Assessor
RE: Additional Appropriation & Bid Waiver Request - Charles B. Feldman & Associates LLC
Personal Property Auditing & Consulting
DATE: July 19, 2024
The Assessor's office seeks to establish a personal property audit program, which includes the physical
inspection of business personal property and records. Audits should be conducted regularly to maintain equity
and to ensure filing accuracy. In addition to the fair and equitable distribution of the tax burden, a consistent
auditing program allows for the discovery of unlisted or under-listed personal property and provides an
‘opportunity for taxpayer education concerning complex reporting standards and requirements.
The annual personal property filing requirement is a self-reporting system. To date, other than the self-
declaration form, there has been no taxpayer compliance/audit program in place to assist with the discovery
and verification of taxable personal property
As such, the Assessor's Office respectfully requests an additional appropriation in the amount of $24,500 for
line 10104-52030 Professional Fees for personal property auditing services, to be conducted pursuant to §12-
53 of the Connecticut General Statutes for the 2021, 2022 & 2023 Grand List years.
Additionally, the Assessor's Office would like to request a waiver of competitive bidding for personal property
auditing services.
Auditors must be well versed in accounting, personal property valuation, governing state statutes pertaining to
the assessment and audit process, and relevant case law. Charles 8. Feldman & Associates LLC have
completed similar audit work throughout the state of Connecticut over the past several decades and as.
municipal assessors specializing in personal property, possess a very specific level of expertise in the field of
auditing. As such, Charles B. Feldman & Associates LLC are uniquely qualified to assist us in establishing a
robust auditing program.
We would like our request to be included on the Board of Selectman's August 6" agenda and to be forwarded
to the other Boards as necessary,
Attachment:
Charles B. Feldman & Associates LLC Quote

Charles B. Feldman & Associates, LLC
Personal Property Auditing & Consulting
PO Box 1236
Madison, CT. 06443
(203) 421-8338
July 2, 2024
Paige Walton, CCMA II, Assessor
Waterford Town Hall
15 Rope Ferry Road
Waterford CT 06385
Re: Personal Property Audit Proposal
Dear Ms. Walton:
Please accept our proposal to provide personal property audit services to the Waterford Assessor's office.
‘The purpose of this letter is to explain the methodology and scope of services that we are prepared to engage
in, aS a consultant for the Town of Waterford.
‘The auditing services that we will perform for the Town of Waterford, based on the allocation of $24,500, will
include selected personal property accounts to be determined by the Assessor. The audits will cover the Grand
Ust years of 2021, 2022 and 2023.
The auditing services that we will perform for the Town of Waterford will consist of the following:
We shall determine reporting accuracy, by conducting a comparison of the Personal Property Declaration
filed with the Assessor to the taxpayers’ Federal Income Tax Retum. Specifically, we will be reviewing
the following schedules: Schedule L, the Balance Sheet, Form 4562 Depreciation and Amortization,
Location Fixed Asset/Depreciation Ledgers, General Ledgers, Trial Balances, Schedules of “Other
Deductions” and any other schedule or books(s) of account that is necessary to successfully complete
the audit. Additionally, we shall review the taxpayer's lease agreements to determine reporting accuracy.
Finally, we will perform an on-site inspection of each company selected for audit.
Upon completion of each audit, the following shall be accomplished:
A.) Deliver to the Assessor a written audit report summarizing procedures and the results of the audit. This shall
be considered the legal documentation of such audit, and may be retained by the Assessor on file. This
report will be signed by the Auditor and the Assessor.
B,) The written statements and reports utilized and mentioned above shall be made on forms approved by the
Assessor.
C,) All statements and reports mentioned above shall be submitted to the Assessor within thirty (30) days of the
date on which the audit is completed.

‘The audits will take place at a predetermined, mutually satisfactory place to both the taxpayer and the Assessor,
Pursuant to section 12-53 of the Connecticut General Statutes. We will be reviewing the personal property
declaration from the aforementioned Grand List years that have been submitted to the Assessor. The Assessor
will notify the taxpayer by certified mail of such audits.
‘The results of this audit will be supported by the administration of personal Property assessment practices, used
within the parameters of the Connecticut General Statutes. If necessary, we would defend the audit valuations
in a court of law at the fee of $500 per day.
Charles B. Feldman & Associates, LLC maintains three Certified Connecticut Municipal Assessors with over 80
years of experience on staff to provide you the utmost in professional auditing service.
If after reviewing this proposal you have any questions or would like to discuss this in more detail, please feel
free to call us at (203) 421-8338. Thank you for your consideration and we look forward to serving the Town of
Waterford.
Sincerely,
Dek Be foe Pees.
Charles B. Feldman & Associt , LLC

Personnel Assigned to Waterford Audits |
Charles B. Feldman & Associates LLC
(Personal Property Auditors and Certified Personal Property Revaluation Company)
City of West Haven, Assessment Auditor 1994- 2002
City of New Haven, Personal Property Auditor 1982 ~1994 (On contract 1982 -1984)
Independent Personal Property Auditor 1982-Present
Professions} and Service Organizations:
Intemational Association of Assessing Officers-Personal Property Section
Connecticut Association of Assessing Officers, President, 2000
Co-Chairman and member of Connecticut Association of Assessing Officers
Personal Property Committee, 1984- present
Connecticut Association of Assessing Officers Legislative Committee, 1993- 2010
New Haven County Assessors Association, President, 1997- 1998
Publications, Presentations, and Awards:
Primary author of Public Act 99-189 “An Act Concerning Technical Changes and Clarifications to the Assessment
of Personal Property” 1999
‘Author of “Audit section” of Handbook for Connecticut Assessors 1988 and 1998
‘Author of "A Systematic Methodology of Personal Property Auditing" 1987
Connecticut Schoo! for Assessors and Boards of Assessment Appeals, University of Connecticut -Institute of Public
Service, Special Instructor of Personal Property Audit and Legislative workshops 1985 - present
Instructor of many and varied Personal Property workshops sponsored by CAAO, and the Society of Professional
‘Assessors throughout New England 1987- present
Connecticut Society of Certified Public Accountants Continuing Education Conference- State Tax Forum,
Instructor, October 1997
Co- developer of the Standardized Connecticut Declaration of Personal Property, 1997.
‘Assessor of the Year Award -Connecticut Association of Assessing Officers, 1998.
Distinguished Service Award- Connecticut Association of Assessing Officers, May 1998.
Received CCMA Designation, June 1985.

‘Steven Kosofsky, CCMA IL, Assessor
Mr. Kasofsky Is very well known in the assessment community as an expert in the field of personal property assessment
and his credentials are listed below. Mr. Kosofsky will be assisting me in this project, as his expertise Is undeniable and
Invaluable. Any and all work done by Mr. Kosofsky will be reviewed and approved by me before being reviewed with the
‘Assessor. Mr. Kasofsky brings over 40 years of Personal Property Assessment and audit experience to this project. His
‘wealth of knowledge In the field of personal property audits and administration will entiance our efforts exponentially
Professional Experience
‘Steven Kosofsky & Associates, LLC
(Personal Property Auditing & Consulting Company)
eQuality Valuations LLC, Waterbury, CT. 2022-Present (Director of evaluations)
Assessor, Town of Newington, CT. 2016-2022
Quality Data Services, Waterbury CT. 2011-2016 (Software Support Consultant)
Assessor, Town of Windsor, CT. 1987-2011
Professional and Service Organizations
State of Connecticut General Assembly Task Force on Uniform Depreciation Schedules & Assessment Practices
November 1995-January 1996
International Association of Assessing Officers-Personal Property Section
Connecticut Association of Assessing Officers- Co-Chairman Legislative Committee 1997-2010
Connecticut Association of Assessing Officers- Co-Chairman Personal Property Committee 1987-1991.
Publications, Presentations & Awards
Final Minority Report- State of Connecticut General Assembly Task Force on Uniform Depreciation
‘Schedules &Assessment Practices
‘The Personal Property Repoit- Personal Property Committee
Connecticut Association of Assessing Officers, November 1988
Connecticut Society of Certified Public Accountants Continuing Education Conference- State Tax Forum
Instructor, 1993, 1997-2001
‘Connecticut School for Assessors & Board of Assessment Appeals
University of Connecticut/Institute of Public Service
Personal | Property Workshop Instructor 1987-1991, 1997, 2001
Connecticut Association of Assessing Officers- Assessor of the Year, 1996
Received Connecticut Certified Municipal Assessor Designation, January 1980
Gourt Experience
3.C, Penney Company vs. Town of Manchester, CT. 2007
CLAP & Yankee Gas Services vs. City of Meriden, CT. 2001
TBM Corporation vs. Town of Southbury, CT. 1998

City of Ansonia
Town of Bethlehem
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Town of Essex
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‘Town of Hamden
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City of Meriden
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al LIST
‘Town of Barkhamsted
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Town of Clinton
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Town of East Granby
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Town Watertown
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LIENT ‘CONT.
Town of New Fairfield
Town of New Milford
Town of North Branford
City of Norwich:
Town of Plymouth
Town of Seymour
Town of Southington
Town of Suffield
Town of Trumbull
Town of Washington
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Town of Windham
Law firm of Rome McGuigan
City of New Haven
Town of Newington
Town of North Haven
Town of Orange
Town of Prospect
Town of Simsbury
City of Stamford
Town of Tolland
Town of Vernon
City of Waterbury
City of West Haven
Town of Weston
Town of Windsor

‘SERVICE DELIVERY PLAN
Please reference the enclosed “summary of implementation of Personal Property Audit Program
addendum”.
All delivery of materials and timetables for the audit program are pursuant to 12-53 of the Connecticut General
Statutes,

immary of Implementation of Personal Pi Audit ral
1, Assessor delivers accounts to be audited, and pertinent data to the auditor.
2. Assessor delivers notice of audit via certified mail to taxpayer.
3. Auditor makes contact with account in question and person responsible for handling audit process.
4. Mutually satisfactory arrangement made between taxpayer and auditor to exchange information
requested,
5. Data analyzed and personal property audit report developed. All data used to develop the assessment
shall be attached to the audit report. An audit reconciliation sheet shall be attached so that the
Assessor can easily tie in to the audit data and audit result.
6. Audit report analyzed by Assessor and auditor.
7 Assessor reviews and signs audit report.
8. Taxpayer notified of audit result and appeal process and sent personal property audit report. This
will aid the taxpayer to comprehend the audit resuits and file accurate personal property
declarations in the future.
9. The taxpayer may present any unresolved discrepancies to the Assessor and auditor and a meeting
be scheduled to discuss the problem.
10. Assessor makes certificate of correction based on results of the audit and a new tax bill is
generated,

[Methodologies Used For Personal Property Auditing
‘The methodologies employed by the auditor must remain consistent with the methodologies requested and
used by the Assessor to determine the value originally. The purpose of an aucit is to add omitted property
Not to revalue existing property. The only true practical method used in the State of Connecticut to value
Personal property is acquisition cost minus depreciation (per CAAO Handbook). The Personal Property
declaration requires information to be submitted in a specific format: Asset cost, asset type and acquisition
year; we audit on that format. We as auditors must remain uniform and equitable in our audit practices and
Procedures. The Assessor has inherent powers to employ alternate methodologies but should first give the
taxpayer the opportunity to declare on that alternative method before any audit on that method Is initiated.
In the case of non-compliance by the taxpayer, alternative methods, i.e. gross rent multipliers, unit cost,
income approach and even sales comparison approach may be employed as it becomes necessary to assess
on “the best available information” per 12-53(b) of the Connecticut General Statutes. However, these
circumstances are extremely uncommon. There is no justifiable basis to change methodology if the taxpayer
complies with the audit data requests in the format that the Assessor has originally required.

{Number of Years in Business Specializing in Municipal Personal Property Tax Audits
T have been an individual performing Personal Property audits continually from 1982 to the present. I have
@ unique perspective in the fact that I am one of the only Personal Property Auditors who is also a Certified
Connecticut Municipal Assessor. I have over 40 years of experience in this very specific field and am also
valuation certified. 1 am very active In the assessment community; being President of the Connecticut
Association of Assessing Officers, Co-Chairman of the CAAO Personal Property Committee and a member of
the CAAO Legislative Committee. I am the primary author of the most comprehensive personal property
legislation ever enacted into law In the State of Connecticut, which passed in the 1999 legislative session.
This gives me experience into audit administration and law that a CPA does not possess, I have been and
Continue to be an instructor at the University of Connecticut Assessor's School. I have been teaching auditing
techniques and legislative interpretation each summer since 1985. I pride myself on the solid, positive
relationships that have been developed with my fellow assessors through the years. I retain a reputation of
being available for my colleagues long after the audit process has been completed,
10.

Costs and Billing
‘The cost to complete an audit for any account with a pre-audited gross assessment of 1.0 million or under is
$650.00 per account.
For any account with @ pre-audited gross assessment exceeding 1.0 million dollars, the cost to complete the
audit per account shall be as follows:
1.01 million — 2.5 million $2,000.00
2.51 million — 5.0 million $3,000.00
5.01 million — 10 million $4,000.00
10.1 million - 20 million $5,500.00
20 million + $6,000.00 + up
Billi
Upon approval by the Assessor, we prefer to bill on a mutually agreed amount at the inception of the audit
Process, and the balance upon completion of said audits.
in.

Dear Taxpayer,
‘As you may know, Personal Property Declarations filed with this office are subject to audit, as authorized by
Section 12-53 of the Connecticut General Statutes.
A representative of the Assessor's Office, Mr. Charles Feldman, will call on you to review your Declaration,
We assume the amounts reported can be directly traced to amounts recorded in your accounting records
and Federal Income Tax depreciation schedule. In accordance with Section 12-53 of the Connecticut General
Statutes, the audit will be continued until all evidence has been provided.
The examination will require but is not limited to the following documentation, copies of which should be
prepared for the auditor:
Page one of your Federal Tax returns, Forms 4562 and Schedule L from the last THREE most recently
filed Federal Income Tax Retums.
General Ledger and location Fixed Asset records can be used for consolidated retums.
The detailed Depreciation and/or Fixed Asset schedules in support of the above, showing original
cost and acquisition year, including Section 179 property. This may be obtained from the accountant
who prepares your Federal income tax returns and should be updated through 10/1/2023.
A detailed listing of fixed assets recorded as Leasehold or Building Improvements, along with
Supporting documentation for any items that the Company claims to be included as realty.
isting of all leased equipment along with copies of the lease agreements.
‘The schedule of “Other Deductions” detail.
Mr. Feldman will call on you shortly and you may feel free to contact him at (203) 421-8338 if you have
any questions.
Sincerely,
Assessor
12.

Dear Taxpayer,
Recently a letter of audit intent was sent to you regarding the Personal Property located in:
and owned by
Pursuant to Section 12-53(b) of the Connecticut General Statutes, "No person shall be excused from
giving testimony or producing books of account, papers, documents and other records... All property which
the Assessor or Board of Assessors believes should have been declared for taxation and was not declared,
and concerning which sufficient information cannot be obtained by them at such audit or any adjoummment
thereof, shall be added to the declaration at such percentage of the actual valuation thereof from the best
information obtainable by the Assessor or Board of Assessors, and twenty-five percent shall be added
to such assessment.
Failure to respond to this final request by will constitute implementation of
the aforementioned statute, plus applicable penalties and/or fines. We anticipate your cooperation in this
matter.
Sincerely,
Assessor
13.

Dear Taxpayer,
We have sent you two letters of audit intent regarding Personal Property owned by you at
We have not received the information we have requested. Therefore, pursuant to Section 12-53(b) of the
Connecticut General Statutes, your assessment(s) are as follows:
Grand List Year Assessments
You may appeal these audit results at the next session of the Board of Assessment Appeals meeting that
handles Personal Property cases. For additional information, please call at
(000) 123-4567.
Sincerely,
Assessor
14.

September 22, 2023
Re: Results of Personal Property Audit
‘As you know, the Personal Property Schedule you recenty filed was reviewed by auditors from the Assessors Office.
You are hereby notified that the results of that review are as follows:
ASSESSMENT ASSESSMENT
GRAND LIST PRIOR TO AUDIT AFTER AUDIT
October 1, 2023
October 1, 2022
October 1, 2021
Enclosed is a copy of the audit report for your records. If you wish to contest the results of this audit, you may
appeal to the Board of Assessment Appeals at their next regularly scheduled meetings. If you have any questions
concerning this matter, please feel free to contact me at ( ) « Thank you for your cooperation.
Town Assessor
15.

TOWN OF: WATERFORD Year 2023
PERSO? UDIT
Account Name: ‘Account #:
Address: Auditor:
City, State, Zip Date:
1. Accountant Information:
Accountant or Financial Representative, and of what firm:
‘Name: Phone:
Address:
City, State, Zi
IL. Dats Entry Information:
‘A. Net Assessment by Assessor:
C. Business typelcode:
E. Filed Declaration:
IM. Business Type:
() Professional (/-) Retail ( ) Other
() Manufacturer (Service
() Wholesaler (() Construction
IV. Schedules Reviewed:
() Schedule L Balance Sheet) COs 4562 (Other
( ) Depreciation/Fixed Asset (DIRS 8394
( ) General Ledger (.) Invoices
() Disbursement Ledger () Financial Statement
(Sales Contract, (irs 4797
V. Audit Result:
[Net Assessment per
Reported net assessment by taxpayer:
Net Assessment Gains/Loss:
6

VL. MENT COMP! ON(S):
Year 2023
je #9 : Unregist tor Vehi ides Deal ir Plat
Per Audit Assessment
Year Make Model @10%
0
0
Total oO oO
ui it
Per Audit Assessment
Year Original Cost % Good Net Value @70%
2023 t 95% 0 0
2022 oj 90% o 0
2021 0 80% 0 0
2020 ) 70% 0 0
2019 | 60% o 0
2018 0 50% 0 0
2017 ol 40% 0 0
Prior 0 30% 0 0
Total | 0 0
7

Lode #1; & ment
[Per Audit Assessment
Year Original Cost % Good Net Value |__@70%
2023 t) 95% 0 0
2022 ) 90% 0 0)
2021 t) 80% 0 0
2020 t) 70% o 0
2019 ) 60% o 0
2018 C) 50% 0 0)
2017 ) 40% 0 )
Prior ) 30% 0 0
Total ) 0 )
Per Audit Assessment
Year Original Cost % Good Net Value @10%
2023 t) 95% 0 0
2022 ) 90% 0 0
2021 t) 80% 0 0
2020 t) 10% 0 )
2019 ) 60% 0 0
2018 t) 50% 0 C)
2017 9) 40% 0 0
Prior Y) 30% 0) 0)
Total | 0 o
*

de 12 cer Equi
[Per Audit Assessment
Year Original Cost % Good Net Value @10%
2023 | 95% 0 0
2022 ) 80% 0 0
2021 t) 60% 0 0
2020 0) 40% 0 0
Prior | 20% 0 0
Total | o 0
ode #23: Si
Per Audit Assessment
Year Original Cost Monthly Average @10%
2023 0 0 0
Total ° 0 0

Code #24: All Other Equipment
Per Audit Assessment
Year Original Cost % Good Net Value @10%
2023, ft) 95% 0 0
2022 ) 90% oO o
2021 Q 80% 0 0
2020 0] 10% 0 0
2019 d 60% 0 0
2018 d 50% 0 0
2017 Oj 40% 0 0
Prior 0 30% fy 0
Total 9 0 0
SUMMARY
Code No. Net Value Net Assessment
ICode #9 0 o
ICode #10 0 o
Code #13 0 0
[Code #16 0 0
\Code #20 0 0
[Code #23 0 0
[Code #24 0 0
[Sub-Total 0 0
[Code #25 Penalty
“inal Assessment per Audit 0

VIL Audit
[Net Assessment per audit:
Reported net assessment:
Net Assessment Gains/Loss:
‘Add 25% Penalty:
‘Total Net Assessment:
Auditors Signature:
Date Reviewed:
‘Assessors Signature:
Date Reviewed:
a

Article I
Declaration
The TOWN agrees to retain Charles B. Feldman & Associates, LLC as the CONSULTANT for Personal
Property Audit Services, and the CONSULTANT agrees to serve the TOWN in this capacity.
Article 17
Scope of Professional Services
‘The CONSULTANT agrees to performance of the following obligations as the basis for compensation
under Article IIT:
1, The CONSULTANT shall determine reporting accuracy by conducting a comparison of the
Personal Property Declaration to the taxpayer's Federal Income Tax Records, to the
taxpayer’s Books of Account, or any other pertinent data necessary to complete the audit.
2. Additionally, CONSULTANT shall review the taxpayers file of leases to determine reporting
accuracy.
3. Upon completion of each audit, CONSULTANT shall accomplish the following:
‘A. Deliver to the Assessor a written Report summarizing the procedures used by the
CONSULTANT in conducting the audit, and the results. Such Report shall be
required to be filed with the Assessor regardless of whether CONSULTANT'S
auditing process discloses reporting discrepancies.
8. Written Statements and Reports utilized by CONSULTANT in connection with the
Performance of his services as described in Subsection (A) above, shall be made
on forms approved by the Assessor,
C, CONSULTANT shall submit all Statements and Reports, as described in Subsection
(A) above within thirty (30) days of the date on which the audit was completed.
D. The services described above will be performed on selected accounts as
determined by the Assessor.

Article IZ
Compensation
The TOWN agrees to compensate the CONSULTANT Twenty-Four Thousand Five Hundred Dollars
($24,500) paid out as per the following schedule:
A. Twelve Thousand Two Hundred and Fifty Dollars ($12,250) at the inception of audit process.
8. Twelve Thousand Two Hundred and Fifty Dollars ($12,250) within thirty (30) days of the conclusion
of the project
Article IV
Expenses
If upon prior approval or at the direction of the Assessor, CONSULTANT is required to make trips outside
the legal boundaries of the Town of Waterford, mileage for such trips shall be reimbursed by the TOWN
‘on the basis of $0.50 per mile,
Article V
Delegation
CONSULTANT is permitted to delegate part of his duties under this Agreement with prior consent of the
Assessor.
Article VI
Conflicts of Interests
CONSULTANT shall be prohibited from the discharge of his service where there exists a conflict of interest
such as would create an appearence of impropriety. A conflict of interest shall be determined to exist
where CONSULTANT, individually or through any proprietorship interest or involvement in the location
and/or business where his services are to be performed. A potential conflict of interest shall be attributed
to CONSULTANT if any member of his family, either in ascendancy, descendancy or laterally, has a similar
interest or involvement in said location and/or business. Any such conflicts or potential conflicts of interest
shall be reported in writing to the Assessor prior to commencing work, who may make a written
recommendation that such conflict or potential conflict Is remote enough to avoid an appearance of
impropriety. Such recommendation shall be first submitted to the office of the TOWN Attomey for review.
23.

Article VII
Amendments
‘No change or amendment to the language or terms of this Agreement shall be effective to bind the
parties unless in writing signed and attested to by both parties.
Article VIII
Termination of Agreement
If the CONSULTANT fails, for any reason, to fulfill his contractual duties as stated herein, the TOWN shall
have the right to terminate this Agreement upon thirty (30) days written notice from the date of mailing.
‘Such notice shall be sent to CONSULTANT'S address as described above, registered or certified mail,
return receipt requested. CONSULTANT expressly agrees that all Documents, Statements and Reports
Prepared in connection with the services herein described, whether finished or unfinished are the
property of the Town of Waterford and that, upon receipt of notice of termination mailed pursuant to
this Article, all such materials will be immediately delivered to the TOWN in their original form, and
CONSULTANT relinquishes any claim, right or interest in such materials,
Delivery of any and all materials in CONSULTANT'S possession or control shall be a condition precedent
for payment of CONSULTANT'S services.
Upon receipt of documents and upon the effective date of termination pursuant to properly delivered
notice, the TOWN will be obligated to compensate CONSULTANT for authorized and completed work
performed to the effective date of termination of the Agreement.
‘The TOWN shall not be prevented from taking such alternate or substitute performance, as it determines.
to be in its best interests, to have any unfinished work completed as a result of CONSULTANT'S
termination.
Article IX
Relationship Between the Parties
Nothing in the Agreement shall be construed to create the relationship of employer and employee
between the parties and CONSULTANT shall, at all times, be deemed an independent contractor.
The CONSULTANT shail not be considered to have employee status as a result of this Agreement, and
shall not be covered by any of the municipal benefits or policies accorded regular employees of the Town
of Waterford.
24,

IN WITNESS WHEROF, the parties have set their hands and seals as of the day and year first above written.
WITNESS: ‘TOWN OF WATERFORD, CT.
WITNESS: CONSULTANT:
‘STATE OF CONNECTICUT)
) ss: 2024
COUNTY OF )
Personally appeared, of the Town of Waterford, Connecticut
Signer and sealer of the foregoing instrument, and acknowledged the same to be free act and deed, and the
free act and deed of the Town of Waterford, before me.
Commissioner of the Superior Court
Notary Public
My Commission Expires,
‘STATE OF CONNECTICU’
dss JOY 3, 2024
COUNTY OF eo tguers)
Personally appeared, Charles 8. Feldman, CONSULTANT, Signer and sealer of the foregoing instrument,
and acknowledged the same to be his free act and deed, before me.
Commissioner of the Superior Court
Notary Public
My Commission Bepires_ \W\20\20R9

CHARLES B. FELDMAN & ASSOCIATES IS AN EQUAL OPPORTUNITY EMPLOYER

Town of Waterford Phone: (860) 444-5820
Assessor's Office Fax: (860) 444-5819
15 Rope Ferry Road
Waterford, CT 06385
TO: Robert Brule, First Selectman
Kimberly Allen, Finance Director
Ce: Shea Davy, Purchasing Agent
FROM: Paige Walton, Assessor
RE: Additional Appropriation & Bid Waiver Request — Charles B. Feldman & Associates LLC
Personal Property Auditing & Consulting
DATE: July 19, 2024
The Assessor's office seeks to establish a personal property audit program, which includes the physical
inspection of business personal property and records. Audits should be conducted regularly to maintain equity
and to ensure filing accuracy. In addition to the fair and equitable distribution of the tax burden, a consistent
auditing program allows for the discovery of unlisted or under-listed personal property and provides an
opportunity for taxpayer education concerning complex reporting standards and requirements.
The annual personal property filing requirement is a self-reporting system. To date, other than the self-
declaration form, there has been no taxpayer compliance/audit program in place to assist with the discovery
and verification of taxable personal property.
As such, the Assessor's Office respectfully requests an additional appropriation in the amount of $24,500 for
line 10104-52030 Professional Fees for personal property auditing services, to be conducted pursuant to §12-
53 of the Connecticut General Statutes for the 2021, 2022 & 2023 Grand List years.
Additionally, the Assessor's Office would like to request a waiver of competitive bidding for personal property
auditing services.
Auditors must be well versed in accounting, personal property valuation, governing state statutes pertaining to
the assessment and audit process, and relevant case law. Charles B. Feldman & Associates LLC have
completed similar audit work throughout the state of Connecticut over the past several decades and as
municipal assessors specializing in personal property, possess a very specific level of expertise in the field of
auditing. As such, Charles B. Feldman & Associates LLC are uniquely qualified to assist us in establishing a
robust auditing program.
We would like our request to be included on the Board of Selectman's August 6" agenda and to be forwarded
to the other Boards as necessary.
Attachment:
Charles B. Feldman & Associates LLC Quote


Charles B. Feldman & Associates, LLC
Personal Property Auditing & Consutting
PO Box 1236
Madison, CT. 06443
(203) 421-8338
July 2, 2024
Paige Walton, CCMA II, Assessor
Waterford Town Hall
15 Rope Ferry Road
Waterford CT 06385
Re: Personal Property Audit Proposal
Dear Ms. Walton:
Please accept our proposal to provide personal property audit services to the Waterford Assessor's office.
“The purpose of this letter is to explain the methodology and scope of services that we are prepared to engage
in, as a consultant for the Town of Waterford.
‘The auditing services that we will perform for the Town of Waterford, based on the allocation of $24,500, will
Indude selected personal property accounts to be determined by the Assessor. The audits will cover the Grand
Ust years of 2021, 2022 and 2023.
‘The auditing services that we will perform for the Town of Waterford will consist of the following:
We shall determine reporting accuracy, by conducting a comparison of the Personal Property Declaration
filed with the Assessor to the taxpayers’ Federal Income Tax Return. Specifically, we will be reviewing
the following schedules: Schedule 1, the Balance Sheet, Form 4562 Depreciation and Amortization,
Location Fixed Asset/Depreciation Ledgers, General Ledgers, Trial Balances, Schedules of “Other
Deductions” and any other schedule or books(s) of account that Is necessary to successfully complete
the audit. Additionally, we shall review the taxpayer's lease agreements to determine reporting accuracy.
Finally, we will perform an on-site inspection of each company selected for audit.
Upon completion of each audit, the following shall be accomplished:
A.) Deliver to the Assessor a written audit report summarizing procedures and the results of the audit. This shall
be considered the legal documentation of such audit, and may be retained by the Assessor on file. This
report will be signed by the Auditor and the Assessor.
B.) The written statements and reports utilized and mentioned above shall be made on forms approved by the
Assessor.
.) All statements and reports mentioned above shall be submitted to the Assessor within thirty (30) days of the
date on which the audit is completed.

‘The audits will take place at a predetermined, mutually satisfactory place to both the taxpayer and the Assessor,
Pursuant to section 12-53 of the Connecticut General Statutes. We will be reviewing the personal property
declaration from the aforementioned Grand List years that have been submitted to the Assessor. The Assessor
will notify the taxpayer by certified mail of such audits.
The results of this audit will be supported by the administration of personal property assessment practices, used
within the parameters of the Connecticut General Statutes. If necessary, we would defend the audit valuations
In a court of law at the fee of $500 per day.
Charles B. Feldman & Assodates, LLC maintains three Certified Connecticut Municipal Assessors with over 80
years of experience on staff to provide you the utmost in professional auditing service.
If after reviewing this proposal you have any questions or would like to discuss this in more detail, please fee!
free to call us at (203) 421-8338. Thank you for your consideration and we look forward to serving the Town of
Waterford,
Sincerely,
Qt. Be fa PRS.
Charles B. Feldman &

Personnel Assigned to Waterford Audits
Charies B, Feidman, CCMA IL, Personal Property Auditor,
-Professional Experience:
Charles B. Fekiman & Associates LLC
(Personal Property Auditors and Certified Persona! Propesty Revaluation Company)
ty of West Haven, Assessment Auditor 1994- 2002
ity of New Haven, Personal Property Auditor 1982 ~1994 (On contract 1982 -1984)
Independent Personal Property Auditor 1982-Present
Professional and Service Organizations:
‘Connecticut Association of Assessing Officers, President, 2000
Co-Chairman and member of Connecticut Assodation of Assessing Officers
Personal Property Committee, 1984- present
Connecticut Association of Assessing Officers Legislative Committee, 1993- 2010
New Haven County Assessors Association, President, 1997- 1998
Publications, Presentations, and Awards:
Primary author of Public Act 99-189 "An Act Conceming Technical Changes and Clarifications to the Assessment
of Personal Property” 1999
Author of "Audit section” of Handbook for Connecticut Assessors 1988 and 1998
‘Author of "A Systematic Methodology of Personal Property Auditing" 1987
Connecticut School for Assessors and Boards of Assessment Appeals, University of Connecticut -Institute of Public
Service, Special Instructor of Personal Property Audit and Legislative workshops 1985 - present
Instructor of many and varied Personal Property workshops sponsored by CAAO, and the Society of Professional
‘Assessors throughout New England 1987- present
Connecticut Society of Certified Public Accountants Continuing Education Conference- State Tax Forum,
Instructor, October 1997
Co- developer of the Standardized Connecticut Deciaration of Personal Property, 1997.
‘Assessor of the Year Award -Connecticut Association of Assessing Officers, 1998.
Distinguished Service Award- Connecticut Association of Assessing Officers, May 1998,
Received CCMA Designation, June 1985.

‘Steven Kosofsky, CCMA IL Assessor
Mr. Kasofsky Is very well known in the assessment community as an expert in the field of personal property assessment
and his credentials are listed below. Mr. Kosofsky will be assisting me in this project, as his expertise Is undeniable end
Invaluable. Any and all work done by Mr. Kosofsky will be reviewed and approved by me before being reviewed with the
Assessor. Mr. Kasofsky brings over 40 years of Personal Property Assessment and audit experience to this project. His
wealth of knowledge In the field of personal property audits and administration will enhance our efforts exponentially
Professional Exverience
‘Steven Kosofsky & Associates, LLC
(Personal Property Auditing & Consulting Company)
Quality Valuations LLC, Waterbury, CT. 2022-Present (Director of Revaluations)
Assessor, Town of Newington, CT. 2016-2022
Quality Data Services, Waterbury CT. 2011-2016 (Software