[Added 7-14-1987 by L.L. No. 40-1987; amended 6-28-1988 by L.L. No. 35-1988; 6-9-1993 by L.L. No. 26-1993; 6-11-1996 by L.L. No. 21-1996; 12-15-1998 by L.L. No. 35-1999;[2] 8-7-2007 by L.L. No. 24-2007; 8-2-2011 by L.L. No. 44-2011; 7-29-2014 by L.L. No. 31-2014; 7-21-2020 by L.L. No. 50-2020;[3] 6-25-2024 by L.L. No. 32-2024[4]]
[1]
Editor's Note: Former Art. XII, Department of Fire Safety, added 10-28-1963 by L.L. No. 5-1963 and amended 1-6-1964 by L.L. No. 1-1964, was repealed 9-27-1983 by L.L. No. 16-1983. See now Art. XI of this Charter.
[2]
Editor's Note: This local law was approved at referendum 11-2-1999 and took effect 12-1-2000.
[3]
Editor's Note: This local law was approved at referendum 11-3-2020.
[4]
Editor's Note: This local law was approved at referendum 11-5-2024.
A Suffolk County Drinking Water Protection Program designed to provide funding for sewer district tax rate stabilization, environmental protection, and property tax mitigation is hereby extended in a modified form beginning on December 1, 2007, and ending on November 30, 2060.
In the event that the New York State Legislature enacts enabling state legislation prior to November 30, 2007, for the explicit purpose of extending, within the territorial limits of the County of Suffolk, on the terms and conditions set forth in this law, the additional sales and compensating use tax of 1/4 of 1% authorized and imposed by the County of Suffolk pursuant to the provisions of § 1210-A of the New York Tax Law and Suffolk County Resolution Nos. 1568-1988, 650-2000, and 1186-2007, as amended by 965-2008, then the County of Suffolk shall extend, prior to December 31, 2007, by appropriate legislative action, within the territorial limits of the County of Suffolk, the additional sales and compensating use tax of 1/4 of 1% imposed by the County of Suffolk pursuant to the provisions of § 1210-A of the New York Tax Law and Suffolk County Resolution No. 745-1968 as amended by Resolution Nos. 1568-1988, 650-2000, and 1186-2007, as amended by 965-008,[1] and any revenues generated by the extension of such 1/4 of 1% sales and compensating use tax so authorized by appropriate state and local action, during the period commencing December 1, 2007, and concluding November 30, 2060, shall be allocated annually only in accordance with the following formula throughout this entire period of time:
A. 
Specific environmental protection:
(1) 
31.10% of the total revenues generated each calendar year to reduce or stabilize the County's general property taxes for the subsequent fiscal year by being credited to revenues in direct proportion to real property taxes assessed and collected by the County of Suffolk from parcels within the County, said revenues to be used to offset the County cost of the acquisition of:
(a) 
Freshwater/Tidal wetlands and buffer lands for same.
(b) 
Lands within the watershed of a coastal stream, as determined by a reasonable planning or hydrological study.
(c) 
Any tract of land located fully or partially within a statutorily designated special groundwater protection area.
(d) 
Lands determined by the County Department of Planning to be necessary for maintaining the quality of surface water and/or groundwater in Suffolk County.
(e) 
Lands identified by the South Shore Estuary Reserve (SSER), Peconic Estuary Program (PEP), and/or Long Island Sound Comprehensive Conservation Management Plan (LICMP) as needed to protect coastal water resources.
(f) 
Farmland development rights pursuant to Chapter 8 of the Suffolk County Code and in accordance with the rating system set forth in Exhibit A attached hereto and made a part hereof, and/or any successor exhibit thereto.[2]
[2]
Editor's Note: Exhibit A is on file in the County offices.
(g) 
Open space, in accordance with the criteria set forth in Exhibit B attached hereto and made a part hereof, and/or any successor exhibit thereto.[3]
[3]
Editor's Note: Exhibit B is on file in the County offices.
(h) 
Wetlands, woodlands, pine barrens, and other lands which are suitable only for passive, recreational use, subject to such terms and conditions regarding the actual use of such land as may be imposed by duly enacted resolution of the County of Suffolk, including, but not limited to, traditional preexisting use of such land, anything in § C1-7 of the Suffolk County Charter to the contrary notwithstanding, as are determined to be eligible for acquisition, via duly enacted resolution of the County of Suffolk, in accordance with the criteria set forth in Exhibit B, attached hereto and made a part hereof, and/or any successor exhibit thereto.
(i) 
Land for use as hamlet greens, hamlet parks, pocket parks (with the effect of providing public spaces that reinforce community livability by enhancing the pedestrian-friendly nature of communities, including uses for outdoor activities, playgrounds, and other public gathering purposes), active parkland, active recreation, historic and/or cultural park uses, all subject to continued public access to such property, as are determined to be eligible for acquisition via duly enacted resolution of the County of Suffolk, in accordance with the criteria set forth in Exhibit C attached hereto and made a part hereof,[4] and/or any successor exhibit thereto, after taking into consideration the advisory recommendations, if any, of the Suffolk County Planning Department and the Suffolk County Board of Trustees of Parks, Recreation, and Conservation, which Suffolk County resolution shall also explicitly designate the authorized use of such land.
[4]
Editor's Note: Exhibit C is on file in the County offices.
(2) 
The Suffolk County Environmental Programs Trust Fund is hereby created; 31.10% of the total revenues generated each calendar year by such sales and compensating use tax shall be allocated and deposited annually to this trust fund. The annual appropriation of such revenues shall be effectuated via duly enacted resolution of the County of Suffolk. If the revenues generated in any year, including calendar year 2060, exceed the amount necessary to provide for such environmental projects, then such excess revenues shall be carried over as a fund balance for such environmental projects to be consummated in subsequent years.
(a) 
The revenues allocated and deposited into the trust fund may be used for the purchase of farmland development rights, open space, wetlands, woodlands, pine barrens, and other lands which are suitable only for passive, recreational use, land for use as hamlet greens, hamlet parks, pocket parks (with the effect of providing public spaces that reinforce community livability by enhancing the pedestrian-friendly nature of communities, including uses for outdoor activities, playgrounds, and other public gathering purposes), active parkland, active recreation, historic and/or cultural park uses, or the payment of debt service on serial bonds or notes authorized via duly enacted resolution of the County of Suffolk and issued for the purchase of farmland development rights, open space, wetlands, woodlands, pine barrens, and other lands which are suitable only for passive, recreational use, land for use as hamlet greens, hamlet parks, pocket parks (with the effect of providing public spaces that reinforce community livability by enhancing the pedestrian-friendly nature of communities, including uses for outdoor activities, playgrounds, and other public gathering purposes), active parkland, active recreation, historic and/or cultural park uses. Principal and interest expenses, bond or note issuance costs and all other expenses directly related to the bonds or notes issued for such farmland development rights, open space, wetlands, woodlands, pine barrens, and other lands which are suitable only for passive, recreational use, land for use as hamlet greens, hamlet parks, pocket parks (with the effect of providing public spaces that reinforce community livability by enhancing the pedestrian-friendly nature of communities, including uses for outdoor activities, playgrounds, and other public gathering purposes), active parkland, active recreation, historic and/or cultural park uses acquisition may be paid from the sales tax revenues in the trust fund. The amount of debt service and bond or note issuance costs paid from the trust fund in any calendar year shall not exceed 80% of the unobligated projected sales tax revenues for such calendar year. A projection of annual sales tax revenues for the current calendar year, and the three calendar years immediately following, shall be prepared in a written report and shall be jointly certified by the County Executive's Office and the Legislative Budget Review Office as follows: one month prior to the sale of any Suffolk County bond or note, or 45 days prior to the debt service of any bond or note becoming due and payable by Suffolk County, whichever is sooner, and on September 1 of each calendar year. On an annual basis, actual sales tax revenues allocated and deposited into the trust fund that exceed debt service requirements for the current calendar year shall be reserved by Suffolk County for future debt service payments in the event future annual debt service requirements are projected to exceed 80% of the unobligated projected sales tax revenues. In the event such reserved revenues become unnecessary to ensure that the eighty-percent cap is not exceeded, such revenues may be used for the acquisition of farmland development rights, open space, wetlands, woodlands, pine barrens, and other lands which are suitable only for passive, recreational use, land for use as hamlet greens, hamlet parks, pocket parks (with the effect of providing public spaces that reinforce community livability by enhancing the pedestrian-friendly nature of communities, including uses for outdoor activities, playgrounds, and other public gathering purposes), active parkland, active recreation, historic and/or cultural park uses under this program.
(b) 
For purposes of this section, "unobligated projected sales tax revenues" means the total projected sales tax revenues generated each calendar year that are allocated and deposited into the trust fund and are not committed by Suffolk County under a fully executed contract for the purchase of farmland development rights, open space, wetlands, woodlands, pine barrens, and other lands which are suitable only for passive, recreational use, land for use as hamlet greens, hamlet parks, pocket parks (with the effect of providing public spaces that reinforce community livability by enhancing the pedestrian-friendly nature of communities, including uses for outdoor activities, playgrounds, and other public gathering purposes), active parkland, active recreation, historic and/or cultural park uses, or for the payment of bonds or notes obtained for the acquisition of other farmland development rights, open space, wetlands, woodlands, pine barrens, and other lands which are suitable only for passive, recreational use, land for use as hamlet greens, hamlet parks, pocket parks (with the effect of providing public spaces that reinforce community livability by enhancing the pedestrian-friendly nature of communities, including uses for outdoor activities, playgrounds, and other public gathering purposes), active parkland, active recreation, historic and/or cultural park uses under this program.
(c) 
The County of Suffolk hereby reserves the right to dedicate and transfer development rights from land acquired under this law (exclusive of transactions involving farmland development rights, active parkland, hamlet parks, and historic parks), and hold for use for the sole purpose of providing workforce housing, as defined in Article XXXVI of the Suffolk County Administrative Code, pursuant to a program established by the Suffolk County Department of Planning and via subsequent duly enacted resolution of the County of Suffolk. In each individual use or sale of such development rights, such use or sale shall be subject to approval by duly enacted resolution of the County of Suffolk and shall be consistent with Resolution No. 412-2005, as amended.
(d) 
Serial bonds or notes issued for the purchase of development rights or land under this program may only be authorized by a duly enacted bond or note resolution of the County of Suffolk adopted in calendar year 2008, 2009, 2010 or 2011. Any such bonds or notes must be issued on or prior to December 31, 2011, and the final maturity of such bonds and notes shall be no later than December 31, 2030.
B. 
Water quality protection and restoration program and land stewardship initiatives.
(1) 
11.75% of the total revenues generated each calendar year to reduce or stabilize the County's general property taxes for the subsequent fiscal year by being credited to revenues in direct proportion to real property taxes assessed and collected by the County of Suffolk from parcels within the County, said revenues to be used to offset the County cost of environmental programs limited to:
(a) 
Projects recommended by the Management Committee of SSER, PEP, and/or LICMP, if approved by duly enacted resolution of the County of Suffolk, for infrastructure improvements or operating expenses which may include, but not be limited to, the following:
[1] 
Nonpoint source abatement and control:
[a] 
Conventional or innovative structural or nonstructural stormwater abatement or prevention.
[b] 
Establishment and/or testing of innovative and alternative on-site sanitary waste disposal systems.
[c] 
Best management practice demonstration and implementation at commercial, industrial, and/or residential sites.
[2] 
Aquatic habitat restoration:
[a] 
Wetlands preservation and enhancement.
[b] 
Submerged aquatic vegetation restoration and enhancement.
[c] 
Bay scallop and other aquatic species restoration efforts, including the management of underwater lands subject to the Suffolk County Shellfish Aquaculture Leasing Authority.
[d] 
Integrated marsh management.
[e] 
Native plantings and other near-shore vegetative preservation and restoration projects.
[f] 
Nonstructural shore stabilization and restoration projects.
[g] 
Preservation and restoration initiatives targeted at protection of rare, threatened, or endangered species, or other priority species or critical natural resource areas identified by the County of Suffolk.
[3] 
Agricultural nonpoint source abatement and control:
[a] 
Best management practice demonstration and implementation to control or reduce pollutants such as nutrients, pesticides, and herbicides from agricultural sites and their impact on surface water quality and habitat.
[4] 
Pollution prevention initiatives:
[a] 
Best management practice demonstration and implementation to prevent pollution at commercial, industrial, and/or residential sites.
(b) 
Freshwater and tidal stream corridor restoration.
(c) 
Projects to implement "no discharge zones."
(d) 
Programs for educational outreach, as long as a matching non-County share of 50% is provided.
(e) 
Programs to remediate other nonpoint source pollution.
(f) 
Land stewardship initiatives:
[1] 
The Department of Parks, Recreation and Conservation shall create a Suffolk County Open Space Management and Practices Manual, which will be an updated version of the existing Nature Preserve Handbook, to include the following:
[a] 
Open Space Best Management Practices Plan to ensure open space is preserved in its natural state in perpetuity while promoting public access to open spaces where appropriate;
[b] 
Inventory of plants, animals and natural communities in Suffolk County;
[c] 
Species Protection Best Management Practices Plan to identify criteria and actions needed to maintain stable, well-distributed populations of Suffolk County's native species of plant, animals and natural communities;
[d] 
Land Protection Best Management Practices Plan to ensure protection of scenic and wildlife habitat resources and provide for compatible uses by the residents of Suffolk County; and
[e] 
Complete and usable, mapped inventory of all preserved and protected lands acquired by the County of Suffolk.
[2] 
Projects to manage, maintain or restore terrestrial plants, animals, and damaged habitats.
[3] 
Invasive species prevention and management, including early detection, monitoring, removal, research, and education, as recommended by the Final Report and Recommendations of the Suffolk County Water and Land Invasive Control Task Force dated December 2006, and prioritized by the Water Quality Protection and Restoration Program and Land Stewardship Review Committee established by this law.
[4] 
Mechanical treatment and prescribed fires to reduce hazardous fuels, such as leaf and twig buildup.
[5] 
Grasslands restoration and management.
[6] 
Cleaning and maintenance of ponds, lakes and tidal tributaries.
[7] 
Cleaning up of illegal dumping.
[8] 
Building and maintenance of trails.
(2) 
The County of Suffolk may use these funds to match offers, grants or donations of funding to the County by third parties consistent with the water quality protection and restoration and land stewardship initiatives set forth above.
(3) 
(a) 
A Water Quality Protection and Restoration Program and Land Stewardship Review Committee (Committee) is hereby created consisting of the following nine members:
[1] 
County Executive or designee;
[2] 
County Legislator to be appointed by the Presiding Officer;
[3] 
Commissioner of Public Works or designee;
[4] 
Commissioner of Health Services or designee;
[5] 
Commissioner of Parks, Recreation and Conservation or designee;
[6] 
Director of Planning or designee;
[7] 
Commissioner of Environment and Energy or designee to serve as Chairman;
[8] 
One representative from a widely recognized and publicly acknowledged environmental group, to be selected by the Presiding Officer of the Suffolk County Legislature; and
[9] 
One representative to be appointed by the County Legislature from amongst the following: Citizen Advisory Committee Chairs for the South Shore Estuary Preserve, Long Island Sound Estuary, and Peconic Estuary Program.
(b) 
The Committee is hereby authorized and directed to solicit and review all proposed projects submitted pursuant to the Water Quality Protection and Restoration Program and Land Stewardship Initiatives and make recommendations thereon to the County Executive and the Suffolk County Legislature.
(c) 
The Committee shall establish its rules of procedure and shall meet regularly on a schedule adopted by its members.
(d) 
All projects shall be subject to the approval of the Suffolk County Legislature after review and submission of recommendations by the Committee.
(e) 
The Department of Environment and Energy is designated to administer this program.
(f) 
The Commissioner of said Department shall issue and promulgate such rules and regulations as may be necessary to implement and carry out the provisions of this article.
(g) 
The Department of Environment and Energy shall implement and administer such projects as have been duly approved by the Legislature and shall be responsible for reporting the progress of each such project on an annual basis to the County Executive and the Legislature.
(h) 
The Department of Environment and Energy shall provide staff support to the Committee.
(4) 
The Suffolk County Environmental Programs Trust Fund is hereby created; 11.75% of the total revenues generated each calendar year by such sales and compensating use tax shall be allocated and deposited annually to this trust fund. The annual appropriation of such revenues shall be effectuated via duly enacted resolution of the County of Suffolk. If the revenues generated in any year, including calendar year 2060, exceed the amount necessary to provide for such environmental projects, then such excess revenues shall be carried over as a fund balance for such environmental projects to be consummated in subsequent years.
C. 
County-wide property tax protection: 32.15% of the total revenues generated each calendar year to reduce or stabilize the County's general property taxes and/or police/public safety property taxes for the subsequent fiscal year by being credited to revenues in direct proportion to real property taxes assessed and collected by the County of Suffolk from parcels within the County. The Suffolk County Taxpayers Trust Fund is hereby created; 32.15% of the total revenues generated each calendar year by such sales and compensating use tax shall be allocated and deposited annually to this trust fund. The annual appropriation of such revenues shall be effectuated via duly enacted resolution of the County of Suffolk. These revenues shall not be used to fund new programs or positions of employment (defined as programs or positions not budgeted by Suffolk County in the prior fiscal year).
D. 
Sewer taxpayer protection: 25% of the total revenues generated each calendar year for sewer district tax rate stabilization only in those instances in which the pertinent sewer district will experience an increase in rates of at least 3% in the aggregate for user charges, operations and maintenance charges, per-parcel charges, and ad valorem assessments in the calendar year for which these sewer district tax stabilization revenues are being allocated. The Suffolk County Sewer Assessment Stabilization Fund is hereby created; after first deducting from the 25% of the total revenues generated each calendar year by such sales and compensating use tax the percentage of such total revenues required to be transferred to the water quality restoration fund established pursuant to § 256-b of the New York County Law and within Part 2 of this article, pursuant to and consistent with § 1210-A(d)(iv) of the New York Tax Law as set forth in the schedule below, the net revenue of such portion of the sales and compensating use tax shall be allocated and deposited annually to this trust fund. The annual appropriation of such revenues shall be effectuated via duly enacted resolution of the County of Suffolk and shall be used only in those instances in which the pertinent sewer district will experience an increase in rates of at least 3% in the aggregate for user charges, operations and maintenance charges, per-parcel charges, and ad valorem assessments in the calendar year for which these sewer district tax stabilization revenues are being allocated, and shall not reduce the projected rate increase below 3% in the aggregate for user charges, operations and maintenance charges, per-parcel charges, and ad valorem assessments for the year in question.
The percentage of revenues required to be transferred to the Water Quality Restoration Fund, consistent with § 1210-A(d)(iv) of the Tax Law, shall be as follows:
Fiscal Year
Percentage
2025
5%
2026
5%
2027
5%
2028
5%
2029
20%
2030
30%
2031
40%
2032
50%
2033
70%
2034
70%
And for all subsequent fiscal years after fiscal year 2034, the percentage of such revenues transferred to the water quality restoration fund shall be 50%.
[1]
Editor's Note: Resolution No. 745-1968 was also amended 10-11-2023 by Res. No. 837-2023. Said resolution is on file in the County offices.
The management, administration, and day-to-day care and supervision of this program (not the actual allocation of revenues or appropriations) shall be provided by the Department of Environment and Energy, while the Budget Office shall maintain the official records of moneys expended pursuant to each of the funding components of this article.
In the event that the sales and compensating use tax extension contemplated by § C12-2 of the Suffolk County Charter is brought before the County of Suffolk for legislative action and approval, then such sales and compensating use tax extension may only be approved by the County Legislature and County Executive on the condition that the resolution, local law, or charter law imposing such extension contain a condition, term, and/or provision mandating the expiration of such sales and compensating use tax extension no later than November 30, 2060.
A. 
Notwithstanding any law to the contrary, expenditures made during fiscal year 2008 only, pursuant to this Part 1 of this article, shall not be subject to §§ C4-6B, C4-10E, F and G, and C4-11D of the Suffolk County Charter. In all subsequent years, all pertinent tax cap and expenditure cap laws shall apply to expenditures made and revenues received under this Part 1 of this article.
B. 
The revenues generated under this law shall not be available for funding the program contemplated by § C4-6J of the Suffolk County Charter, enacted by Local Law No. 18-1998, which program is funded under its own separate revenue source.[1]
[1]
Editor's Note: Former Art. XIIA, Community Greenways Fund, added 6-19-1998 by L.L. No. 27-1998, which immediately followed this section, was repealed 11-17-2009 by L.L. No. 39-2009.
A Suffolk County Water Quality Restoration Fund, designed to provide funding for water quality improvement projects, as such term is defined herein, in addition to other expenses related to the implementation of the Suffolk County Subwatersheds Wastewater Plan for which the Final Generic Environmental Impact Statement and Finding Statement was approved by the Suffolk County Legislature on March 17, 2020, via Resolution No. 215-2020, and as it may be amended from time to time ("SWP"), as also set forth herein, is hereby established effective March 1, 2025, and shall remain in existence through February 29, 2060. Monies may only be paid into the Fund and expended therefrom as set forth in this Part 2 of this article, and in accordance with § 1210-A of the Tax Law, § 1210-F of the Tax Law, and § 256-b of the County Law.
A. 
Pursuant to the enabling authority granted to Suffolk County pursuant to Chapter 58 of the New York Laws of 2023, as amended by Chapter 118 of the New York Laws of 2024, amending Subpart B of Article 29 of the New York Tax Law and amending Article 5-a of the New York County Law, with the explicit purpose of imposing, within the territorial limits of the County of Suffolk on the terms and conditions set forth therein, an additional sales and compensating use tax of 1/8 of 1% is authorized and imposed by the County of Suffolk pursuant to the provisions of § 1210-F of the New York Tax Law, and amendment to Suffolk County Resolution No. 745-1968, in the event of such adoption by the electorate of the County of Suffolk. Any and all revenues generated by the imposition of the 1/8 of 1% sales and compensating use tax during the period commencing March 1, 2025, through February 29, 2060, shall be allocated only to Suffolk County Water Quality Restoration Fund established under this Part 2 of this article in order to implement the powers granted to Suffolk County pursuant to § 256-b of the New York County Law.
B. 
Pursuant to § 1210-A(d)(iv) of the Tax Law, beginning March 1, 2025, the percentage of the net collections of the 1/4 of 1% additional sales and compensating use tax for such fiscal year, as required by and in accordance with the schedule set forth therein and as also set forth in the schedule within § C12-2D of this article, shall be transferred and allocated to the Suffolk County Water Quality Restoration Fund established as set forth above. All net collections transferred to the Suffolk County Water Quality Restoration Fund in accordance with § C12-7A shall be used solely to fund individual septic system projects and shall be used for no other purpose whatsoever.
C. 
In addition to the revenues generated and required to be deposited into the Fund as set forth in § C12-7A and B above, pursuant to § 1210-F(b) of the Tax Law, via the approval of the Suffolk County Legislature by a duly adopted resolution, other revenues of Suffolk County from whatever source, or gifts, may be deposited into the Fund.
D. 
The Fund shall be kept separate and apart from other funds and accounts. All monies deposited into the Fund shall be deposited and secured consistent with § 10 of the General Municipal Law, and pending expenditure, monies may be invested in the manner provided in § 11 of the General Municipal Law. Any interest earned or capital gain realized on monies deposited into the Fund or invested shall accrue to and become part of the Fund. Other than a lawful appropriation, transfer or expenditure from the Fund as specifically set forth in this Part 2 of this article, § 1210-A(d)(iv) or 1210-F of the Tax Law, and § 256-b of the County Law, in no event shall any monies deposited into the Fund be deposited into any other account or expended for any other purposes whatsoever.
E. 
For the entire duration of the existence of the Fund, the permitted uses of the Fund shall be limited exclusively to:
(1) 
Water Quality Improvement Projects, which shall be defined as, and mean, projects that include the planning, design, construction, acquisition, enlargement, extension, or alteration of (i) a county, town or village wastewater treatment facility, including individual hookups and projects for the reuse of treated effluent from such treatment facilities; and (ii) an individual septic system, including an alternative wastewater treatment facility or an individual septic system with active treatment to treat, neutralize, stabilize, eliminate or partially eliminate sewage or reduce pollutants, including permanent or pilot demonstration wastewater treatment projects, or equipment or furnishings thereof. For individual septic system projects, the definition of water quality improvement projects shall include the operation and maintenance costs.
(2) 
The repayment of any indebtedness or obligations incurred pursuant to the Local Finance Law for water quality improvement projects and consistent with this Part 2 of this article.
(3) 
The administrative costs of the Suffolk County Wastewater Management District established in accordance with § 256-b of the County Law, including the costs associated with the annual preparation of the Suffolk County Subwatersheds Wastewater Implementation Plan as set forth in § C12-11 below, shall be limited to 10% of the collections generated from the additional sales and compensating use tax of 1/8 of 1% authorized and imposed under § C12-6 of this Part 2 of this article.
(4) 
The costs of the annual audit as set forth in § C12-10B(5) below.
(5) 
Unless expressly permitted under this § C2-7, any expenditure from the Fund shall be strictly prohibited.
A. 
In order to be eligible for consideration for the use of and transfer from the Suffolk County Water Quality Restoration Fund in accordance with the process set forth in § C12-9, a water quality improvement project shall be included within the most current Suffolk County Subwatersheds Wastewater Implementation Plan adopted by the County Legislature in accordance § C12-11, or any adopted amendment thereto.
B. 
In order for water quality improvement projects that are individual septic system projects to be eligible for consideration for the use of and transfer from the Suffolk County Water Quality Restoration Fund in accordance with the process set forth in § C12-9, such individual septic system project shall have as its purpose, as set forth and determined within the most current Suffolk County Subwatersheds Wastewater Implementation Plan approved by the County Legislature in accordance § C12-11, or any adopted amendment thereto, the remediation of existing water quality to meet specific water quality standards consistent with the Suffolk County Subwatersheds Plan for which the Final Generic Environmental Impact Statement and Finding Statement was approved on March 17, 2020, by the Suffolk County Legislature via Resolution No. 215-2020, or any adopted amendment thereto.
A. 
All transfers and appropriations out of the Suffolk County Water Quality Restoration Fund, from whatever source, shall be effectuated via a duly approved standalone legislative resolution.
B. 
Any transfer or appropriation out of the Suffolk County Water Quality Restoration Fund for an eligible water quality improvement project shall be accompanied by a report from the County Executive, or his/her designee, that shall give an accounting of the Fund demonstrating that there are sufficient revenues within the Fund for the subject project and the amount being transferred or appropriated.
C. 
Any transfer or appropriation out of the Suffolk County Water Quality Restoration Fund for an eligible water quality improvement project that, in addition to utilizing monies from the Fund, proposes to finance the project in whole or in part, consistent with the Local Finance Law, and proposes that monies from the Fund shall be used to repay any portion of the indebtedness, shall be considered by the County Legislature in conjunction with a resolution authorizing such indebtedness. Further, the resolution authorizing such indebtedness shall be accompanied by a report from the County Executive, or his/her designee. The report from the County Executive shall demonstrate how indebtedness from the Fund for the subject project will be repaid, an estimate of projected revenues to the Fund during the same period of the subject project's indebtedness, and an accounting of all other indebtedness against the Fund during the same period of the subject project's indebtedness. Based on the report, the County Legislature shall find and determine whether there are sufficient monies within the Fund to repay such indebtedness as proposed within the report prior to authorizing such indebtedness and prior to authorizing the use of the Fund for such project.
D. 
No greater than 10% of the annual collections from the 1/8 of 1% tax imposed by the County of Suffolk under § C12-7, pursuant to the provisions of § 1210-F of the New York Tax Law, shall be transferred, appropriated, or otherwise expended on the combination of the administrative costs associated with the Suffolk County Wastewater Management District established in accordance with § 256-b of the County Law and for the costs associated with the preparation of the Suffolk County Subwatersheds Wastewater Implementation Plan, in any fiscal year.
E. 
After taking into consideration and deducting the administrative costs transferred, appropriated or otherwise expended toward the Suffolk County Wastewater Management District established in accordance with § 256-b of the County Law and the costs associated with the preparation of the Suffolk County Subwatersheds Wastewater Implementation Plan in that fiscal year, 50% of the remaining annual collections from the 1/8 of 1% tax imposed by the County of Suffolk under § C12-7, pursuant to the provisions of § 1210-F of the New York Tax Law, shall be used toward wastewater treatment facility projects and 50% shall be used toward individual septic system projects, consistent with the definition of water quality improvement projects as set forth in § C12-7E(1) above.
A. 
(1) 
There is hereby established a Suffolk County Water Quality Restoration Fund Board of Trustees that shall consist of 21 members, consisting of: (A) a representative from the Department of Environmental Conservation; (B) a representative from the East End Supervisors and Mayors Association; (C) a representative of the Suffolk County Supervisors Association; (D) a representative of the Suffolk County Village Officials Association; (E) a town representative from the State Central Pine Barrens Joint Planning and Policy Commission to be designated by the Commission; (F) a municipal representative from the Peconic Estuary Partnership; (G) a municipal representative from the State South Shore Estuary Reserve; (H) a municipal representative from the Long Island Sound Estuary; (I) a representative of the Long Island Federation of Labor; (J) a representative of the Building and Construction Trades Council of Nassau and Suffolk Counties; (K) a representative from a regional environmental organization; (L) the Chair of the Suffolk County Planning Commission; (M) the County Executive or his/her designee; (N) the presiding officer of the County Legislature or his/her designee; (O) the minority leader of the County Legislature or his/her designee; (P) the County Department of Public Works Commissioner or his/her designee; (Q) the County Department of Health Services Commissioner or his/her designee; (R) a representative from a regional economic development organization; (S) a representative from the liquid waste industry; (T) a representative from the Suffolk County Alliance of Chambers, Inc.; and (U) a representative from the Long Island Contractors Association.
(2) 
The appointment of all members shall be subject to approval by the County Legislature by a resolution approving such appointment by the appropriate appointing entity. The Board of Trustees shall elect one of its members to serve as Chairperson, Vice Chairperson, Secretary and Treasurer. All members shall be appointed for a term of two years. Any vacancy occurring on the Board shall be filled by nomination of a successor by the appropriate nominating authority within 60 days of such vacancy. Eleven members shall constitute a quorum through which the Board shall have the power to act by a majority vote of the entire membership of the Board. Members shall receive no compensation for serving on the Board. The Board shall meet at least semi-monthly, or at such additional meetings as needed as determined by the Board. The County shall provide such assistance in the form of County personnel to assist in the operations of the Board, and for such other operating expenses, as it deems appropriate and subject to approval by the Suffolk County Legislature.
B. 
The Board shall have the following powers and duties:
(1) 
To hold meetings at regular times and places for the necessary and efficient discharge of its responsibilities under this Part 2 of this article and § 256-b of the New York County Law.
(2) 
To make rules for the conduct of its meetings and to keep a minute book of its proceedings and other official actions.
(3) 
To make prudent recommendations for resource allocations for County-approved alternative wastewater treatment technologies not contemplated in the Suffolk County Subwatersheds Wastewater Plan, and submit such recommendations in writing to the Suffolk County Legislature and the Suffolk County Executive on an annual basis.
(4) 
To monitor the progress and long-term progress of the implementation of the Suffolk County Subwatersheds Wastewater Plan focusing on nitrogen load reduction achievements and ecological endpoints, and to submit such recommendations in writing to the Suffolk County Legislature and the Suffolk County Executive on an annual basis.
(5) 
Through the Chairperson of the Board of Trustees, to annually initiate and oversee the preparation, submission and publication of the annual independent audit of the Suffolk County Water Quality Restoration Fund required to be submitted by the County pursuant to § C12-10 of this Part 2 of this article and in accordance with § 256-b, Subdivision 11(e), of the New York County Law. The Chairperson shall ensure that the audit shall include all necessary information required to be included and that the audit shall be submitted timely and in the manner as set forth in the New York County Law. A copy of the audit shall be delivered by the Chairperson of the Board of Trustees to the Suffolk County Legislature and the Suffolk County Executive on an annual basis in advance of its submission and publication, no later than 90 days of the close of the prior County fiscal year. The cost of the audit is a permissible charge against the Fund.
(6) 
Through the Chairperson of the Board of Trustees, to annually prepare and deliver to the Suffolk County Legislature, no later than May 15 of each year, a report that: describes in detail the projects undertaken directly funded by the Suffolk County Water Quality Restoration Fund or projects financed pursuant to the Local Finance Law where such indebtedness or obligations are repaid or scheduled to be repaid with the Suffolk County Water Quality Restoration Fund; all Suffolk County Water Quality Restoration Fund monies expended during the past year prior to submission; and all the administrative activities relative to the Fund and the Suffolk County Wastewater Management District undertaken in the past year prior to submission. After submission of the report, the Chairperson shall be available to answer questions by the Suffolk County Legislature at a regularly scheduled general meeting, pertaining to the report, including the projects undertaken, the Fund monies expended, and administrative activities.
(7) 
To prepare, review and approve by its members, and submit to the County Executive, no later than May 1, 2025, the first Suffolk County Subwatersheds Wastewater Implementation Plan, which shall list every proposed water quality improvement project the County plans to undertake and is eligible for use of the Suffolk County Water Quality Restoration Fund, and shall state how each project would improve existing water quality. The Board of Trustees shall consider for inclusion in the Subwatersheds Wastewater Implementation Plan such water quality improvement projects that have been included in an adopted plan by another local government, are consistent with or are included within the Suffolk County Subwatersheds Wastewater Plan, and have been determined by the Board that such projects will result in net nitrogen reduction. Prior to the adoption of the Suffolk County Subwatersheds Wastewater Implementation Plan, or any amendment thereto, as set forth in § C12-11 below, the Board of Trustees shall conduct a hearing on the plan. Subsequent to the adoption of the initial Suffolk County Subwatersheds Wastewater Implementation Plan, the Board of Trustees shall, in like manner, prepare, review and approve a new plan every five years no later than May 1 of the appropriate year for the duration of the existence of the Suffolk County Water Quality Restoration Fund.
(8) 
To promulgate such rules and/or regulations as may be necessary to carry out the administration of the Board and to effectuate its powers and duties as set forth in this Part 2 of this article in connection with the Suffolk County Water Quality Restoration Fund, § 256-b of the New York County Law, and the Suffolk County Water Quality Act. Such rules and regulations shall be filed with the Suffolk County Legislature, prior to implementation of such rules and regulations by the Board.
A. 
A Suffolk County Subwatersheds Wastewater Implementation Plan that includes every water quality improvement project the County plans to undertake and is eligible for use of the Suffolk County Water Quality Restoration Fund shall be adopted every five years, as set forth in § 256-b of the New York County Law, after first being proposed by the Suffolk County Water Quality Board of Trustees and adopted in accordance with § C12-10B(7). The plan shall include the name, capital improvement number, if applicable, or some other identifier for each particular project, an explanation of the scope of each project, the estimated cost of each project, the expected date of commencement and completion for each project, and the priority ranking of each project. Upon approval of the plan submitted to the County Executive by the Board of Trustees as set forth in § C12-10B(7), the plan shall be submitted to the County Legislature, and the County Legislature shall determine whether to approve the plan by local law. If the plan is not approved, it shall be remanded to the Board of Trustees for further study and revision. The plan shall only become effective by approval of the County Legislature in the form of a local law. All amendments to the plan that may add or remove projects from the approved plan shall likewise be approved only in the form of a local law. No monies from the Suffolk County Water Quality Restoration Fund shall be expended until the Suffolk County Subwatersheds Wastewater Implementation Plan has been approved. The plan shall be renewed in accordance with the same procedure and requirements every five years after the adoption of the first Suffolk County Subwatersheds Wastewater Implementation Plan.
B. 
In addition to the provisions above, the Suffolk County Subwatersheds Wastewater Implementation Plan adopted by the County Legislature shall be consistent with state, federal, County, and local government land use and wastewater management plans. Only projects that are included in the approved Suffolk County Subwatersheds Wastewater Implementation Plan, or as it may be amended in accordance with Subsection A above, are eligible for funding from the Suffolk County Water Quality Restoration Fund.
The County, acting through the Chairperson of the Suffolk County Water Quality Restoration Fund Board of Trustees, as set forth in § C12-10B(5) above, shall annually commission an independent audit of the Suffolk County Water Quality Restoration Fund. Such audit shall be conducted by an independent certified public accountant or an independent public accountant that is independent of the accountant that performs the general audit of the County's finances. The audit shall examine the Suffolk County Water Quality Restoration Fund and determine whether the Fund has been administered consistent with the provisions of the § 256-b of the New York County Law, § 1210-A(d)(iv) of the New York Tax Law, § 1210-F of the New York Tax Law, and all other applicable provisions of state law. The audit shall be initiated each year within 60 days of the close of the prior fiscal year, and shall be completed within 120 days of the close of the prior fiscal year, and upon completion, a copy shall be submitted each year to the New York State Comptroller and the Suffolk County Comptroller. Within 30 days of completion, a copy shall be made available to the public, and a notice of the completion of the audit shall both be published in the official papers of the County and posted on the County's website. The cost of the audit is a permissible charge against the Fund.