Town of Haverstraw, NY
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2023-12-12
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Part II: General Legislation
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Chapter 137 Sewers
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Part 2 User Charges, Sewer Use and Pretreatment Regulations
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Article VI Accounting Procedure
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Alternate Members: Land Use Boards
- Ch 4 Appearance Tickets
- Ch 6 Attorney, Town
- Ch 8 Beautification Committee
- Ch 10 Defense and Indemnification
- Ch 12 Ethics
- Ch 18 Local Laws, Publication of
- Ch 22 Offices, Municipal
- Ch 25 Personnel Policies
- Ch 28 Planning Board
- Ch 31 Police Department
- Ch 33 Procurement Policy
- Ch 34 Retirement Health Insurance Benefits
- Ch 35 Site Selection Committee
- Ch 38 Traffic and Traffic Fire Safety Advisory Board
- Ch 43 Youth and Recreation Committee
- Part II: General Legislation
- Ch 48 Alarms
- Ch 50 Alcoholic Beverages
- Ch 52 Amusement Devices
- Ch 53 Apprenticeship Training Programs
- Ch 56 Auctions
- Ch 60 Bingo
- Ch 63 Blasting
- Ch 69 Curfew
- Ch 72 Dogs and Other Animals
- Ch 73 Dog Licensing
- Ch 76 Electrical Standards
- Ch 79 Fees
- Ch 81 Firearms
- Ch 84 Fire Prevention and Building Construction
- Ch 87 Flood Damage Prevention
- Ch 90 Freshwater Wetlands
- Ch 92 Games of Chance
- Ch 97 Home Building Financial Security
- Ch 100 Junk and Junk Dealers
- Ch 103 Refuse Removal
- Ch 107 Littering
- Ch 110 Loitering
- Ch 114 Noise
- Ch 118 Parks
- Ch 123 Peddling and Soliciting
- Ch 125 Posting of Signs
- Ch 127 Property Maintenance
- Ch 128 Real Property Rental Units
- Ch 130 Records, Public Access to
- Ch 132 Recycling
- Ch 137 Sewers
- Ch 137 Pt 2 Art VI Accounting Procedure
- § 137-25 User charges.
- Ch 139 Snowmobiles and All-Terrain Vehicles
- Ch 140 Soil Erosion and Sediment Control
- Ch 142 Solid Waste Disposal
- Ch 147 Streets and Sidewalks
- Ch 150 Swimming Pools and Ponds
- Ch 152 Taxation
- Ch 155 Underground Storage Tanks
- Ch 157 Vehicles, Abandoned
- Ch 158 Vehicles and Traffic
- Ch 162 Wireless Communication Facilities
- Ch 167 Zoning
- Appendix
- Ch A172 Construction Standards
- Ch A173 Site Development Plans
- Ch A176 Subdivision of Land
- Disposition List
- Ch DL Disposition List
A.
Moneys. All user charge moneys shall be placed in the JRSB Fund. Such moneys shall be used only to cover the costs of operation, maintenance, replacement and toxics handling and sampling as well as other costs as outlined in § 137-19 of this law.
B.
Expenditures. Expenditures shall be made from the
user charge moneys by the fiscal officer in accordance with the detailed
annual budget as authorized by the JRSB.
C.
Replacement reserve expenditures. Expenditures from
the accrued replacement reserve for facilities shall be utilized for
making renewals to reverse the effect of the physical elements on
the facilities and/or to purchase movable property. Such expenditures
would result in an extended useful life or meet the anticipated useful
life of the facilities.
D.
Renewals. Renewals to reverse the effects of the physical
elements and/or to purchase movable property shall be capital expenditures
that cause the annual estimate for accrued reserves from depreciation
and replacement to be evaluated in terms of extended useful life as
a result of preventive maintenance programs or of such renewals. The
expenditures to overcome physical and/or functional obsolescence shall
be capitalized against the element of the facility and charged to
the fixed-asset groups of accounts as an improvement to such element.
Future estimates of accrued reserve requirements shall be evaluated
and reflected in the replacement reserve requirements.
E.
Audit. An audit shall be performed annually by a certified
public accountant selected by the JRSB.
