5-28-25 BOF Regular Meeting Agenda and Backup Documents

AGENDA
Waterford Town Hall
Regular Meeting
1
2.
May 28, 2025
7:00 p.m.
Establishment of a quorum and call to order.
Public Comment
Approval and acceptance of minutes from April 9, 2025.
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.
Review List of projected FY25/26 Revenues and Estimated Tax Rate based upon the RTM
2026 approved budget.
Establish the Tax Rate for Fiscal Year 2026.
To consider and act on a request from the Chief of Police, Marc Balestracci, for a FY25 Out-of-Series Transfer
in the amount of $10,000 to cover items that have reached end of life as well as needed training aids for
police academy recruits as indicated in the Transfer Request Form:
TOWN OF WATERFORD
TRANSFER REQUEST FORM
Out of Series Transfer Request
‘OEPARTHERT
‘APPROVED CURRENT ACCOUNT ACCOUNT. «REVISED
Avatable DECREASE © Avaladie
LineMe orp. Cade Object Cove (Object Description Amount "Budget Budget
1 10123 siaz0_ Paver 387369800] 932,163.00 130,000.00] 922,143.00.
2 40129 53180 __[Potce Eauie & Swootes w4zs00[ 251400] 10,000.00 125140
Tora 1000000 (1000600)
Explanation
‘To cover sems ceeded thai nave /eached end of Mo 88 weil as needed ing se fx potce academy recruits. none Body Worn Camera
‘Radat ad Lose unt replacements ft odor equiptment hal 209 duo 10 org ofae yie_emundon ating frearms 28 wel 25 g38 masts for SRT members

APPROVED CURRENT ACCOUNT ACCOUNT _—_REVIBED
Gudget Avaliable CGWEREAREDETTDECREASS) Avaliable
Line No Org. Code __Obpet Code ject Deacon Amowet___“Bodgat Budget
4 10129 1420 337369800] 94,163 00 (go000.00 932,143.00]
2 10123 $2000 [rus 8 abe sogsonco| 1357800] 1000000 2557400
Tom, Tannoy OGG
explanation
‘Tovcoves to! cots tend of cal yoo
9. To consider and act on a request from the Planning Director, Jon Mullen, for a FY25 Out-of-Series Transfer in
the amount of $10,000 to cover additional funds needed for consultant services performed in relation to the
Plan of Conservation and Development as indicated in the Transfer Request Form:
TOWN OF WATERFORD
TRANSFER REQUEST FORM
Out of Series Transfer Request
Pec orerne
Satine
oD Cop
Budget ‘Avalible (UINCREASE | DECREASE — Avaliable
“imee _op cam conacate __ouetomsryaen sane’ :
ri TT maze] __someco] | moa] __ sesaca
a PS a TT masoso| 000) tnooen oss
10. To consider and act on a request from the Assessor, Paige Walton, for a FY25 Out-of-Series Transfer in the
amount of $165 to cover the increase in course costs for UCONN Assessor's School as indicated in the
Transfer Request Form:
TOWN OF WATERFORD
TRANSFER REQUEST FORM
‘Out of Series Transfer Request
APPROVED ACCOUNT ACCOUNT REVisED
‘Budget OUINCREABE ISNT DECREASE ‘Budge
Line No. Org. Cede ___Ovjoct Code Object Deseripsion Amount Arent
+ 0104 Jove. corns & Cater 3290.00] 365.00] 3435.00]
2 10104) 33 ase 2370.00) 165.00 2205.00.
‘000
Toa Too T6555
Explanation
TO COVER INCREASE iM COURSE COSTS FOR UCONN ASSESSOR'S SCHOOL
‘Assessment Techsieian Couree 24

Assessor
‘pepaRTeNT
APPROVED ACCOUNT ACCOUNT. REVISED.
‘Budget TU WERRABESTLIIQESREASE © — Budget
LineNo _Orp. Code ___ Object Code Object Desertpton Amour
1 soos] '$2050)oun Coron easton 3290.00 300.00 3390.00
2 oro sonore swerucs 750.00 100.00 $5000
2.09
TOTAL Tao Too.00
‘explanation
‘TO COVER INCREASE N COURSE COSTS FOR UCONN ASSESSOR'S SCHOOL
12. To consider and act on a request from the Assessor, Paige Walton, for a FY25 Out-of-Series Transfer in the
amount of $261 to cover copier contract overage charges as indicated in the Transfer Request Form:
TOWN OF WATERFORD
TRANSFER REQUEST FORM
Out of Series Transfer Request
‘Sarai ———
Mfhucee,” ‘yeas SIINGREADESETONSRUABED Avease
Linea Org. code onjectcose ject omnerigion Ancim “ager pers
[ties] st0s0 [sorte cont one Raps essooo] 78] 200 2378
2 | 10:01 [53200 lPnerg nota 237000] s1000 reioo] 741.00]
000
a eC)
Explanation
“Te. cove: cope contact overage chasgoe

LinoNo Org. Code __ Object Coae Oject Ovsertetion seem “Sosger - ‘aocger
ri 10128 [—s3070 —uaonas rears ‘ogee so] 130700] 2.69790 1420409
= 10139 | e301 [ran time Frongnig 175,000.00 61,045.00 [19,902.00] 51085 0]
2 30328 | 82378 lene aaae Tstrg 2.100.00| _2.637.00 “pew 20
Tora WRI 08 AREF) _
ee contin danas d reps Gono ge ad vie_hn icons ot fandsin ps ine fafighing hes scored wih shits remang eovered dum 12
‘ne pan ers avalon Grout no6ee Toskng care’n below te quoted amon
14. To consider and act on a request from the Director of Fire Services, Michael Howley, for a FY25 Out-of-Series
‘Transfer in the amount of $12,617 for fire apparatus upkeep and part-time firefighting payroll as indicated in
the Transfer Request Form:
TOWN OF WATERFORD
TRANSFER REQUEST FORM
Out of Series Transfer Request
Approves CURRENT ACCOUNT ACCOUNT aasED
‘erorst,—‘Ayeliabis, (INCREASED DECREASES) valable
Line We. Org. Cege__Onject Code Object Devergtion Krave “Soadgee ‘Soopee
1 30123 33070 [automotive 110,000.00] 3387.00] 12,617.00 T 14,204.00.
2 303 $2320 [paras 379,000.00] 38,030.24 29,000. 78,080.24
2 10123 52375 |oroung Lngsor Testy 7200.00 | 2,617.00] (217.001 2.00
‘0.00
Tom ——aagi7es Tinea oa
fxplantion
43 2 contmane to demand ston recanas tom Ni Wane? tha budget wes pased on expecting on crane

apeRoveD revise
Line. Ory Cove __oueet cade pc owen sacs "Soda
4 30105 33010 force spptes 36000 3170] » 2
2 20106 3200 [ronage ‘3so000| 2774] xo os
TOTAL Ey Fy
Explanationmma has been under funded ue to postage at increanenbelore te budget was approved
16. To consider and act on a request from the BOE Director of Finance & Operations, Joseph Mancini
for an additional appropriation in the amount of $197,000 for the purchase of 400 ACER
Chromebooks ($179,000) and iPads ($17,100), to line #20560-57884 (Chromebooks & iPad
Equipment) and forward to the RTM if required.
17. To consider and act on a request from the BOE Director of Finance & Operations, Joseph Mancini,
for an additional appropriation in the amount of $243,335 for LED, new transformers, and new VFDs
across the District to line #20560-57883 (Energy Efficiency) and forward to the RTM if required.
18. To consider and act on a request from the Planning Director, Jonathan Mullen, for an additional
appropriation in the amount of $25,000 from designated line #20511-57767 (Nevins Cottage
Structural Repairs) and forward to the RTM if required.
19, RESOLUTION RECOMMENDING AN APPROPRIATION AND BOND AUTHORIZATION OF UP TO
$12,000,000 FOR THE CONSTRUCTION OF A NEW TOWN OF WATERFORD OSWEGATCHIE FIRE
STATION
RESOLVED, that the Board of Finance recommends that the Town of Waterford (the “Town”) appropriate up to
$12,000,000 for the demolition of the existing building and the construction of a new Town Fire Station, as described
in the plans prepared by Silver Petrucelli & Associates for the Oswegatchie Fire Station Building Committee (the
“Project”). The appropriation may be expended for design, construction, renovation and installation costs, engineering
and professional fees, fixtures, furnishings, materials, equipment, purchase costs, legal fees, financing costs, interest
expense on temporary borrowings, and other costs related to the Project. The appropriation shall include any federal,
state or other grants-in-aid received for the Project. The Oswegatchie Fire Station Building Committee for the Project.
is authorized to determine the scope and particulars of the Project. The Oswegatchie Fire Station Building Committee
may reduce or modify the scope of the Project within this appropriation and the entire appropriation may be expended
on the Project as so reduced or modified.
FURTHER RESOLVED, that the Board of Finance recommends that the Town finance the appropriation by
issuing the Town’s bonds, notes, temporary notes or other obligations in an amount not to exceed $12,000,000 or so
much thereof as may be necessary after deducting grants to be received for the Project.

23. Correspondence
a. Virginia Bielucki, Town Accountant, Periodic Financial Statements FY24 dated April 10, 2025.
b. Virginia Bielucki, Town Accountant, Status of General Fund Unassigned Balance dated Aprit
14, 2025.
c. Virginia Bielucki, Town Accountant, Status of Contingency FY24 dated April 16, 2025.
d. Virginia Bielucki, Town Accountant, Periodic Financial Statements FY24 dated May 12, 2025.
e. Virginia Bielucki, Town Accountant, Status of General Fund Unassigned Balance dated May
13, 2025.
f, March 2025 Special Revenue Reports
FY25 Capital Quarterly Reports - 3rd Quarter 3/31/2025
Quarterly Treasurer's Report ending 3/31/25 — Abbas Danesh, Treasurer
24, Adjournment
Glenn Patterson, Chairman

To: Board of Finance
From: Alan Wilensky, CCMC
Waterford Tax Collector
Date: May 6, 2025
Subject: Proposed Tax Accounts for Transfer to Suspense
Ihave 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.
twill be at your meeting on May 28th 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.
There are 26 accounts this year that have accounts that were placed in Suspense in previous
years. One taxpayer owes in excess of $5,600.00. My proposed suspense list for FY 2025 is
$81,016.36.
The Suspense List fluctuates from year-to-year and the inclusion of more recent bills
becomes necessary. Variables effecting the list include the following:
1. Taxpayers that move out-of-state or become difficult to find often do not cancel
their vehicle registrations. This extends the number of years that bills continue to generate.
2. Business Personal Property bills also continue to be generated by the Assessor's
Office even if a company goes out of business but does not file the proper dissolution of

5, The DMV has extended CT registrations to three years. That extends the number of
years that generate bills.
6. This office produces delinquent statements on a monthly basis. Therefore, by the
time a bill is one-year old, we could have generated upwards of twelve mailings on a single
account. With postage costs rising, once we have determined that the further pursuit of a
hard-to-locate taxpayer is likely futile, itis time to suspend the account. Should the taxpayer
move back to Connecticut, the bills would need to be paid in order to register the vehicle in-
state again.
Most of the categories for transfer to Suspense are self-explanatory. Virtually all
delinquent bills are turned over to our collection agency. In November, we contracted with a
new agency. The only bills that are not be sent to collection are those of known deceased
or bankrupt taxpayers where we are certain that further collection procedures would be
fruitless or contrary to state statutes.
Once this list is approved, most delinquent motor vehicle and personal property tax
accounts through the 2021 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 motor vehicle accounts will continue to be reported as delinquent to the OMV.
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, 2025.
Alan Wilensky, CCMC
Waterford Tax Colles

detailed examination shall be made by the authority to which such statement has been given of each
tax shown thereon and, after such examination, it shall designate in writing each tax which is
believed by it to be uncollectible. Thereupon, each tax so designated as uncollectible shall be
transferred by such collector to the suspense tax book. (3) Each tax so transferred shall not
thereafter be included as an asset of such municipality. The amount of each tax so transferred during
the last fiscal year and the name of the person against whom each such tax was levied shall be
published in the next annual report of such municipality or filed in the town clerk's office within sixty
days of the end of the fiscal year. (4) Nothing herein contained shall be construed as an abatement of
any tax so transferred, but any such tax, as it has been increased by interest or penalty, fees and
charges, may be collected by the collector then or subsequently in office.
I 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 6 day of May, 2025.
Respectfully submitted,
Tax Collector

2022 {113 $27,718.24
2021 65 $12,546.23,
2020 is $2,460.42
$81,016.36
Reason For Transfer
[Moved Out-of-State 130 $25,188.82|
[Whereabouts Unknown 96 $13,594.28
lOut-of-Business _ | a $11,189.55]
lExpired/Cancelled/Suspended 31 $6,668.48
[Deceased 24 $2,956.25
[Bankruptcy 6 $19,962.40
No DMV Records 5 $630.24]
To Collection; No Results 3 $826.44]
338 $81,016.36
Personal Property
Total = 49 $31,151.95
2023 27 $16,654.33, (Out-of-Business 43_[$11,109.55
2022 16 $13,298.76 [Bankruptcy 6 | $19,962.40
2023 5 $1,100.74
2020 1 $98.12 49 $31,151.95
a9 $31,151.95
Motor Vehicle
Total 289 $49,864.41
2023 [120 $21,637.14 [Moved Out-of-State 130_ [$25,188.22]
2022 95. $14,419.48, [Whereabouts Unknown | 96 | $13,594.28]
2021 ‘60. $11,445.49 Expired/Cancelled 31__| $6,668.48
2020 14 $2,362.30 Deceased 2a__| $2,956.25
289 $49,864.41 INo DMV Records Ss $630.14]
[To Collections/NoResult | 3 $826.44]
289 ($49,864.41

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 $2,546.12
2013 — $4,447.17
2014 $4,049.20 |
2015) $2,610.32
2016 = $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. 2 Stipulated Agreements Pers. Prop. $106,000 $14,186.17
2020| $36,864.95) $19,552.83
2021) $30,336.35 _ $18,454.64
2022| $94,359.77) _ $13,916.72
| 2023, $24,919.10] 13-Apr $21,280.81
2024) $129,754.69, 12,480.65 in Real Estate $16,631.10
2025| $83,016.36) $31,832.12 |as of 4/30

Order:
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-
ALL
BILLS,
Ordec:
Bill
Number,
Prop
Loc.
EMOAN
1200
S
SWEGLES
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Boeo843
850
HARTFORD
TPKE
26
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AVE
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533426
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LLC
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BANKRUPTCY

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Number,
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No.
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L
127
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|
Order:
8411
Numbec,
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No,
Recap
by
Dist:
Prop
Loc.
Dist
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108
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ALL
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Explanation
“To-cover items needed that have reached end of ife as well as needed training aids for police academy recruits. including Body Wom Camera batteries,
‘Radar and Laser unit replacements for oer equiptment tha is failing due to end of ie use. munition traning farms as well as gas masks for SRT members.
4/30/2025
Firat Sdiéctinan
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FROM: Jonathan Mullen AICP, Planning Directo EN,
DATE: April 12, 2025,
TITLE: Request for an Out-of-Series Transfer of funds for consultant fees for the Plan of
Conservation and Development.
‘This request is for an Out-of-Series transfer of funds in the amount of $10,000 from line 10110-51210 P&Z
Clerical and Technical, to line 10110-52030 Professional Fees for Consultant services performed in relation
to the Plan of Conservation and Development.
Please see the attached back up material.


19-Mar
20-Mar
21-Mar
23-Mar
24-Mar
25-Mar
27-Mar
29-Mar
Mullen re: completion of POCD update
Ming. w/J. Mullen and N. Kepple re: schedule
and process for POCD update
Begin review of draft Chapters 1 -7
Continue review of Chapters 1-7; write memo to
J. Mullen; begin review of Chapters 8-14
Continue review of Chapters 8-14; meet wid.
Mullen and telecon w. N. Kepple
Review staff edited Chapters 8-14, marking up all
chapters; write memo to J. Mullen
Review and comment on 2012 Scorecard and
2025 Implementation Plan
Meet wiPlanning staff and N. Kepple to
review/discuss all edits
Meet w/ Planning staff re: POCD completion; telecon \
R. Jacobsen of FHI
Prepare list of figures/tables which require updating;
email list to FHI; telecon. wIN. Kepple
Telecon. w/ J. Mullen; draft explanation of data used
for inclusion in Intro section; telecon w/ R. Jacobsen
Reviewed data updates in all data tables and figures;
email requested changes/corrections to FHI
TOTAL
15
3.5
65
25
35
15
35.5

$225
$525
$975
$375
$1,350
$150
$450
$150
$525
$150
$225
$5,325

2 10104 ctr 27000 500] 2a
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Nicole Sera Asst. Assessor s/7p202s
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