As used in this chapter, the following terms
shall have the meanings indicated:
CAPITAL BUDGET
The first year of the capital program, to be incorporated
in the annual Town budget, together with the necessary funding through
direct budgetary appropriation, bonded loans or reimbursements and
grants-in-aid.
CAPITAL PROGRAM
A plan of capital projects proposed to be undertaken during
a six-year period, the priority of their implementation, the estimated
cost thereof, and the proposed method of financing.
[Amended 11-10-2009 by L.L. No. 47-2009]
CAPITAL PROGRAM COMMITTEE
A committee chaired by the Town Supervisor or his/her designee
and comprised of the Comptroller and heads of the General Services,
Municipal Works, Highway, Water District and Parks and Recreation
Departments, or their designees, who are responsible for recommending
capital program policies and project rankings to the Supervisor and
the Town Board.
[Amended 9-25-2012 by L.L. No. 13-2012]
CAPITAL PROJECT
A.
Any physical betterment or improvement, including
furnishings, machinery, apparatus or equipment for such physical betterment
or improvement when first constructed or acquired;
B.
Any project to renovate, restore, redecorate,
maintain or upgrade municipal facilities that exceeds threshold established
by the Town Board for both budget and useful life through its adoption
of capital program policies recommended by the Capital Program Committee;
C.
Any preliminary studies and surveys that result
in any betterment or improvements;
[Amended 9-25-2012 by L.L. No. 13-2012]
D.
The acquisition of land or rights in land except
the purchases of land or rights in land that are purchased through
the Community Preservation Fund; or
E.
Any combination of Subsections
A,
B,
C, and
D.
CAPITAL PROJECT PROCEDURE MANUAL
The Town's official procedure manual, detailing the administrative
procedures for requesting, planning, implementing, reporting on and
closure of capital projects, and any amendments thereto, as adopted
by the Town Board from time to time and filed with the Town Clerk.
[Added 9-25-2012 by L.L. No. 13-2012]
CAPITAL RESERVE FUND
A fund for the purpose of financing all or part of the cost
of the construction, reconstruction or acquisition of a specific or
type of capital improvement under General Municipal Law § 6-c[2].
OPERATING BUDGET
The projected revenues and expenditures of the Town, including
all transactions and other events that are not defined as capital
activities. The operating budget for the Town of Southampton includes
its part-town and full-town operating funds, and its enterprise funds.
PARK RESERVE FUND
A capital reserve fund containing park fees paid in accordance
with the Town's subdivision and planned development district regulations,
and used to fund parks and recreation capital projects.
SPECIAL DISTRICT
A district formed to provide improvements or services paid
for by the beneficiaries within the district boundaries, including
but not limited to the following: water, streetlight, sewer, park,
public parking, fire protection, ambulance, erosion control, and special
road improvements.
[Amended 11-24-2009 by L.L. No. 53-2009; 9-25-2012 by L.L. No.
13-2012]
A. To
support the development of both the capital program and budget, the
Town Comptroller shall provide the following reports to the Supervisor
and the Town Board prior to July 31 of each year:
(1) A report detailing the special capital reserve funds held for dedications
from developers under the subdivision regulations and the Town Zoning
Code, including but not limited to park reserve funds, public parking
reserve funds, and other trust funds for public improvements.
(2) A fund balance report and a variance report on all capital projects.
B. The
Town Comptroller shall prepare an annual capital forecast statement
to be included as an integral part of the tentative capital budget.
The forecast statement shall be submitted to the Supervisor and Town
Board prior to September 30 of each year and shall include the following
information:
(1) A consolidated debt service maturity schedule of all bonded indebtedness
incurred by the Town;
(2) A forecast of the projected debt service requirements of all projects
proposed in the tentative capital budget, and an analysis of the impacts
of these debt service requirements on the amortized debt payment schedule,
the debt service fund and the projected tax rate; and
(3) A forecast of the projected impact on capital reserve funds, fund
balances, park reserve funds, public parking reserve funds, and other
trust funds for public benefit.
C. Funding authorizations upon adoption of capital budget. The Town
Comptroller shall prepare bond resolutions for on or before December
20 of each year, following the adoption of the capital budget.
D. Debt financing statement for capital improvements.
(1) Whenever the Town Supervisor executes a bond issuance or bond anticipation
note (BAN) in furtherance of financing capital improvements, within
30 days following issuance of the financing, the Town Comptroller
shall file a debt financing statement with the Town Board and Town
Clerk detailing the amount of money, the various municipal purposes,
a listing of the Town Board resolutions which authorized the bonding
or BAN with dates and project names, and the balance of bonding remaining
for each bond authorization, if any.
(2) Appended to the aforementioned statement, the Town Comptroller shall
also provide an updated itemization of authorized but unissued bonds
and updated indebtedness schedules that include serial bonds and all
BANs.
[Amended 9-25-2012 by L.L. No. 13-2012]
A. The Town Board may amend the capital program by adding,
modifying or abandoning any of the capital projects or by modifying
the methods of financing, description of projects, project rankings,
project manager or other program details. Such amendments shall be
by Town Board resolution.
B. Notwithstanding the provisions of §
10-5A above, an amendment to increase the capital program may not be approved except by supermajority vote of the Town Board.
C. Except as provided for in Subsection
E below, all capital program and capital budget amendments shall comply with §
10-2, as applicable, and have a financial analysis completed by the Town Comptroller to assess the fiscal impacts of the proposed project on the Capital Program, inclusive of any current and future operating budget impacts. Such analysis shall be provided, in writing, to the Town Board and Capital Program Committee prior to consideration of the amendment.
[Added 7-22-2014 by L.L. No. 21-2014; amended 10-9-2018 by L.L. No. 23-2018]
D. Prior to any amendment to the capital program and/or capital budget or grant application associated with a potential capital project that proposes to amend the capital program and capital budget, a department shall follow the procedure outlined in §
10-2. Specifically, all applicable forms as outlined in the Capital Project Procedure Manual must be completed for review and scoring by the Capital Program Committee. Upon completion of the review by the Capital Program Committee, the grant application, capital project request forms, reviews and score sheets completed by the Capital Program Committee and the financial analysis completed by the Town Comptroller shall be distributed to all members of the Town Board for consideration.
[Added 7-22-2014 by L.L. No. 21-2014]
E. In the event that there is an increase in, or source change in, funding for an approved capital project that does not impact the scope of work or use of the approved project, the provisions of §
10-2 will not apply, and the increase or change in funding source may be reviewed by the Town Comptroller for his/her recommendation and circulated to all members of the Town Board for review prior to the Town Board meeting at which the increase or change will be considered by resolution. Similarly, in cases of grant applications, the grant application and applicable forms as outlined in the Capital Project Procedure Manual shall be circulated to all members of the Town Board for review prior to the Town Board meeting at which such an application will be considered. If the grant application is approved at the Town Board meeting, a formal review of the capital project shall occur as outlined in §
10-2.
[Added 7-22-2014 by L.L. No. 21-2014; amended 10-9-2018 by L.L. No. 23-2018]
F. If a grant is awarded and accepted, a resolution accepting the grant,
inclusive of any and all conditions, and a resolution creating a capital
project must be adopted at the next Town Board meeting, as outlined
in the Capital Project Procedure Manual. The resolution creating the
capital project shall include, at a minimum, the total estimated project
cost to completion, the sources of financing and/or funding for the
entirety of the project, the source of funding for the current fiscal
year, and all other required information as stated in the Capital
Project Procedure Manual.
[Added 7-22-2014 by L.L. No. 21-2014; amended 10-9-2018 by L.L. No. 23-2018]
Pursuant to Article 2, § 6-c, of the
General Municipal Law, the Town Board of the Town of Southampton hereby
authorizes the establishment of capital reserve funds as provided
for in Article 2, § 6-c, of the General Municipal Law. Such
capital reserve funds shall be established by resolution of the Southampton
Town Board.
[Added 11-24-2009 by L.L. No. 53-2009; amended 7-22-2014 by L.L. No.
21-2014]
A. The capital
program shall clearly identify the source of funding for any projects
proposed to be financed in whole or in part through direct appropriation
of the operating budget or fund balance not otherwise reserved. A
Town Board resolution shall also be required prior to the commencement
of any such capital project proposed to be financed in whole or in
part through direct appropriation of the operating budget or fund
balance not otherwise reserved.
B. Capital
projects with anticipated funding sources, such as reimbursable grants,
greater than $100,000 shall have a bond authorization resolution in
the full amount of the anticipated funding adopted by the Town Board.
[Added 9-25-2012 by L.L. No. 13-2012]
Recurring expenses and small capital assets such as passenger
vehicles, computers, and small equipment, including but not limited
to equipment repair and equipment purchases which, although they do
not occur in the same department each year, are costs that are incurred
on an annual basis, whose per-item price is $5,000 or less, the aggregate
cost of which is less than $25,000, and whose useful life is five
years or fewer, shall not be funded by bond indebtedness. The Town
Board may waive this requirement by adopting, by supermajority, a
resolution making findings of its necessity. A new unallocated operating
budget cost center will be created and funded annually to fund the
purchases of these types of assets.