COUNTY OF ROCKLAND 2007 BUDGET TABLE OF CONTENTS Budget Message

1

Section A – Government Organization




Mission Statement - Office of the County Executive Organizational Chart of County Government Members of the Legislature

A-1 A-3 A-4

Section B – Budget Document & Policies










How To Use The Budget Document Budget Process Key Budget Dates Basis of Budgeting & Accounting Budget Layout Component Units Glossary of Terms Fiscal Strategies Debt Management Policy

B-1 B-2 B-3 B-4 B-5 B-7 B-8 B-11 B-12

Section C – Profile of Rockland County




Profile of the County Principal Taxpayers Demographic & Statistical Data

C-1 C-8 C-9

Section D – Budget Summaries, Graphs and Charts


















Sum of All Funds Summary By Activity Net Operating Budget - Financial Summary Personal Services Summary County Government Roster Staff Composition By Agency Staff Composition By Department Statement of Debt Summary of Principal & Interest By Fund Constitutional Debt Limit Calculation Largest New York State Mandated Programs By Appropriation & By Local Share Budget History – Twenty-Four Years Where The Money Comes From Where The Money Goes Major Revenue Sources Local Taxation Capital Budget Summary

D-1 D-2 D-3 D-4 D-5 D-6 D-7 D-8 D-9 D-10 D-11 D-13 D-14 D-15 D-16 D-17 D-18

Index Section E – Department Budgets 1-314

COUNTY OF ROCKLAND OFFICE OF THE COUNTY EXECUTIVE Allison-Parris County Office Building New City, NY 10956 Tel. (845) 638-5122 Fax. (845) 638-5426 C. SCOTT VANDERHOEF County Executive October 23, 2006 To the Honorable Members of the Rockland County Legislature: In accordance with Section 4.04 of the Rockland County Charter, I am submitting the 2007 Proposed Budget for your review and consideration. This year has proven to be an unexpectedly financially challenging one for our County, with the Mirant tax delinquency and bankruptcy case once again impacting Rockland's fiscal present as well as its future. A proposed settlement, which would have allowed our residents in North Rockland to pay property tax increases over time from a tax stabilization trust fund, was not ratified by all parties and, as you well know, has caused the case to linger unresolved in New York State Supreme and Texas bankruptcy courts. For the fourth consecutive year, this ongoing Mirant problem has caused the County to dramatically increase its debt. We have had to borrow more than $175 million to date in order to keep the North Rockland School District and its towns and villages whole and operational. All county taxpayers are burdened by the Mirant situation, but those in North Rockland have been hardest hit by escalating town, village and, most of all, school property taxes. I believe that our property taxpayers cannot continue to take on additional financial burden at this time. Therefore I am proposing a 2007 Budget with no County property tax increase. In light of unavoidable cost increases due to contracts, mandates, price escalation, debt service and other non-discretionary expenses, this plan proposes $647,468,348 in spending in 2007, an increase of $39 million over last year’s adopted budget, of which almost 39-percent is directly attributable to the Mirant tax delinquency case. Health care, pension costs and contractual salary increases remain our largest cost driver, followed by debt service for Mirant and other borrowing for capital construction. Early Intervention, Pre-K programs, other mandated programs and the county hospital and nursing home have also contributed to the budget increase for 2007. In order to meet these required expenditures, we in County government have worked hard 1

to find more constructive and innovative ways to meet this budgetary challenge, rather than asking our taxpayers to carry the financial burden alone. In the spirit of a government responsible to the people it serves, we have asked our County workforce to do its part to keep costs to a minimum. As a result, I am pleased to report that significant cuts have been made in County spending, including: 1. With the elimination of 14 net positions and freezing and de-funding 35 more, we will save approximately $2.2 million in County payroll this year. All positions are vacant; there are no layoffs included in this plan. Our workforce is already lean, and employees will be asked once again to rise to the occasion and do more with less. 2. We are holding salaries down and giving elected officials, commissioners, department heads and managers not covered by union contracts a very modest twopercent increase this year. We are beginning contract negotiations with most of our unions at this time, and we will be calling on them to help hold taxes down by working with us in a labor-management partnership to control the ever-escalating cost of health benefits. 3. Annual savings of $1 million by asking County employees to contribute a $15 copay for prescriptions at the Employee Pharmacy. These efficiencies are consistent with my administration’s philosophy of "continuous improvement" and streamlining operations through fiscal control, ongoing staffing reviews and smart organizational planning. We are serving more people and providing needed services with fewer employees. It is this same fiscally responsible philosophy that has consistently kept the county portion of Rockland’s property tax bill the lowest, at about five-percent of the total tax bill. Because of sound management and controlled spending, county property taxes remain more than eight-percent lower than they were 13 years ago when I proposed my first budget. Compounding the Mirant burden, there have been shortfalls this year in both Rockland's sales tax and mortgage tax receipts. Sales tax is projected to be $9 million below budget this year. Mortgage tax revenues in Rockland are also down at about $1.6 million short of projection, due in no small part to the dramatic downturn in the residential sales market, which has also been harmed in North Rockland by the Mirant tax dispute. Because I will not add to the burden of property taxes imposed by schools and municipalities this year, we must look to other potential revenue sources. We have not, and will not again this year reach into our undesignated fund balance. Since out-ofcounty spending at the Palisades Center and Rockland’s other many tourist attractions generates a significant portion of Rockland’s sales tax revenue, we believe that raising the sales tax rate next year is necessary to increase our revenues without asking our residents to bear the entire burden. I am proposing that sales tax be increased 3/8-percent, which we project will generate an additional $11.2 million in revenue. Receipts will be shared so that all towns and villages with police departments receive 1/16-percent, or a projected $2.25 million, specifically for homeland security efforts and law enforcement. This sharing of sales tax revenues should also help all property taxpayers -- including our neighbors in North Rockland -- by sharing the cost of these services at the local level.

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Given the obstacles we must overcome this year, we must focus primarily on keeping costs down and maintaining a high level of quality service to our constituents. Although some very important program initiatives, such as our 311 informational call-in service and some personnel restructuring to effect changes in the delivery of human care services have been delayed and are not included in this year’s proposed budget, we are still planning for the future. We look forward to a resolution of the Mirant case in the coming months so that we may move forward with these vital initiatives. Even in light of the fiscal challenges we face moving into 2007, we have continued to fulfill our commitment to the county’s important contract agencies by funding current agencies that re-applied in this budget cycle at 2006 levels, for a total of $4.9 million. These agencies provide the high quality of human care that Rockland is known for, offer critical supplemental health care services for populations at risk, and enrich our cultural and artistic environment as well. They are an essential part of what makes this County a better place to live. We are proud to continue to give them our support. We, in County government, have done our best to find ways to meet the challenges brought by the Mirant tax case, unfunded state mandates and revenue shortfalls. We believe that delivering a budget with no increase in property taxes and, instead, by controlling spending and increasing the sales tax rate is a practical way to meet our County needs without requiring our taxpayers to carry the bulk of the burden. We believe that this proposed budget and the good work of our Rockland County employees will enable us to continue to provide the services our taxpayers need at a cost we can all afford. In conclusion, I am pleased to report that once again, the County’s Budget and Finance Department received national recognition for our 2006 budget presentation from the National Government Finance Officers Association. We are one of a select few counties in New York State to receive this distinction, along with GFOA’s companion award for Excellence in Financial Reporting, which Rockland County has won each year for the past 21 years. I would like to particularly thank Commissioner of Finance Robert Bergman, H. Chris Kopf, Deputy Finance Commissioner; Steve Grogan, Deputy Budget Director, and their staff for their hard work during this budget process. I would also like to thank Deputy County Executive Susan Sherwood, former Chief of Staff and current Director of Consumer Protection Terry Grosselfinger; and Human Resources Coordinator Laurie Rindskopf for their invaluable assistance with this year’s budget. The proposed 2007 Budget is available on-line at www.rocklandgov.com. Members of my administration are available for presentations and any questions Legislators and Committee Chairpersons may have. Sincerely,

C. Scott Vanderhoef COUNTY EXECUTIVE 3

COUNTY OF ROCKLAND 2007 BUDGET EXECUTIVE SUMMARY

www.co.rockland.ny.us

COUNTY OF ROCKLAND 2007 BUDGET EXECUTIVE SUMMARY SECTION A GOVERNMENT ORGANIZATION

COUNTY OF ROCKLAND OFFICE OF THE COUNTY EXECUTIVE Mission Rockland County employees continually strive to meet their primary mission: To serve the people of Rockland County well by providing needed services in a high quality, ethical, courteous, timely and cost-effective manner.

Quality of Life Rockland County is a thriving, diverse community with a strong economy. Our residents, workers and employers all enjoy a community that offers: •

A healthy economy with relatively low unemployment.

•

Safe, secure neighborhoods.

•

Outstanding schools.

•

Access to excellent health care and human services.

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A diverse population.

•

A mix of businesses -- including health, retail, manufacturing, pharmaceutical, construction and research.

•

A wide range of recreational and cultural activities.

•

An extensive park system that has grown because of the Rockland’s Open Space Preservation Program.

These factors make Rockland County a desirable community to live, work, own a business and raise a family.

A-1

Accomplishments Rockland County government has achieved an impressive list of accomplishments over the past 10 years including: •

Preserved 622 acres of land, including the creation of five new parks and the preservation of two farms.

•

Improved transportation with new trains, express service, enhanced transportation stations and more parking for Rockland commuters, as well as enhanced bus services and a ferry to Westchester.

•

Constructed and rehabilitated more than 1,600 units of affordable housing and revitalized our downtowns.

•

Reduced County welfare rolls by more than 60 percent.

•

Increased the safety of our communities with new programs and resources for our Sheriff, District Attorney and Office of Fire and Emergency Services.

•

Partnered the federal government to open the Veterans’ Health Clinic in Rockland, which has 6,000 patients.

•

Expanded environmental health programs.

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Opened a 41 bed state-of-the-art Alzheimer’s unit at the Summit Park Hospital in Pomona.

•

The first county in the U.S. to develop a “School of the 21st Century.”

Government Efficiency Over the past 10 years, Rockland County Government has cut costs, streamlined operations, reduced departments by one-third and improved efficiency. Even though inflation has grown, the population has increased and services have expanded, County property taxes are 9.09% lower from 1994 to 2006.

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ORGANIZATION OF ROCKLAND COUNTY GOVERNMENT VOTERS & CITIZENS

COUNTY

COUNTY EXECUTIVE

LEGISLATURE

Elected

Elected

COUNTY CLERK

SHERIFF

DISTRICT ATTORNEY

Elected

Elected

Elected

Quasi-Independent

BOARD OF ELECTIONS

Elected Offices

Soil & Water Consv Dist Industrial Dev. Agency RC Community College RC Tobacco Asset Corps

SEWER DISTRICT

ALL OTHER CHARTERED DEPARTMENTS Dept of Planning Commissioner

Dept of Personnel Commissioner

Dept of Health Commissioner

Dept of Hospitals Commissioner

Charter 5.01

Charter 6.01

Charter 7.01

Charter 8.01

Dept of Mental Health Commissioner

Dept of Social Services Commissioner

Dept of Highways Superintendent

Office of the Public Defender

Charter 9.01

Charter 10.01

Charter 11.01

Charter 15.01

Dept of Law County Attorney

Dept of Finance Commissioner

Dept of Audit County Auditor

Human Rights Commissioner

Charter 16.01

Charter 17.01

Charter 18.01

Charter 19.01

Other County Boards, Offices, Institutions & Functions Charter 20.04

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ROCKLAND COUNTY LEGISLATURE

2007 LEGISLATURE DISTRICT

LEGISLATOR

District 1

Hon. Douglas J. Jobson

District 2

Hon. Michael Grant

District 3

Hon. Roman Rodriguez

District 4

Hon. Ilan S. Schoenberger

District 5

Hon. Edwin J. Day

District 6

Hon. Alden H. Wolfe

District 7

Hon. Philip Soskin

District 8

Hon. William L. Darden

District 9

Hon. Gerold M. Bierker

District 10

Hon. Harriet D. Cornell

District 11

Hon. Theodore R. Dusanenko

District 12

Hon. Ellen C. Jaffee

District 13

Hon. David Fried

District 14

Hon. VJ Pradhan

District 15

Hon. Patrick J. Moroney

District 16

Hon. John A. Murphy

District 17

Hon. Connie Coker

LEGISLATIVE LEADERSHIP Harriet D. Cornell

Chairwoman of the Legislature

William L. Darden

Vice-Chairman

Michael M. Grant

Majority Leader

David Fried

Deputy Majority Leader

Gerold M. Bierker

Minority Leader

Patrick J. Moroney

Deputy Minority Leader

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COUNTY OF ROCKLAND 2007 BUDGET EXECUTIVE SUMMARY SECTION B BUDGET DOCUMENT & POLICIES

HOW TO USE THE BUDGET This budget document presents information about appropriations and revenues for each County department. From the charts, diagrams, tables and narratives throughout this document, an individual can learn about the government of Rockland County, including each department’s organizational structure, staffing, achievements and goals. The section you are currently reading is How To Use The Budget. This section outlines and explains how the budget document is organized, describes the budget development process, and includes glossary of terms to assist you. The budget document is organized into five (5) main sections:

1) Section A – Budget Message This section contains a budget message from the County Executive, the mission statement of the Office of the County Executive, the organization of County government, and members of the Legislature. 2) Section B – Budget Document & Policies This section contains descriptive material concerning the County’s budget process, basis of budgeting, key budget dates, budget layout, component units of the County, a glossary of terms, fiscal strategies and debt management policy. 3) Section C – Profile of Rockland County This section contains a profile and demographic data of the County, a listing of principal taxpayers, and property tax levies & collections for the last 10 years. 4) Section D – Budget Summaries, Charts & Graphs This section contains various budgetary summaries, graphs, and charts by fund, and activity, a County government roster, staff composition, debt summaries, constitutional debt limit, largest N.Y. State mandated programs, contract agency schedules, budget history, fund balance summaries, plus additional highlights in the current budget. 5) Section E – Department Budgets This section presents detailed information on each County department. For each agency in the budget, there is a narrative detailing the agency’s mission statement, a brief outline of each department under the agency, a listing & head count by category of the employees in each department, the agency’s achievements for the prior year and goals for the next. We hope we have succeeded in presenting a budget document that is both informative and useful for the residents of Rockland County. Please direct your comments or suggestions to the County of Rockland’s Departments of Budget & Finance, 18 New Hempstead Road, New City, NY 10956, telephone number 845-638-5262 or visit the County’s website at www.co.rockland.ny.us

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BUDGET PROCESS The County budgets, maintains accounting records, and prepares financial statements on a calendar year basis. Rockland Community College observes a fiscal year ending on August 31. The County Executive annually prepares and files the County budget, in accordance with the provisions of the County Charter and County Law. On or before August 1, or such earlier date as the County Executive may prescribe, the administrative heads of all County departments and/or authorized agencies submit estimates of expenses and revenues for the following year. On or before October 23, the County Executive submits a proposed operating and capital budget for the ensuing year together with his/her budget message to the Clerk to the County Legislature. Upon submission, the Proposed County Budgets become public record in the Clerk’s office and are available for inspection and distribution. The proposed County operating budget presents actual expenditures and revenues for the last two completed fiscal years, the adopted and amended/modified budgeted appropriations and estimated revenues of the current fiscal year and appropriations and estimated revenues for the ensuing fiscal year. The County is required by law to prepare and adopt a balanced budget. The capital budget lists all existing projects, their sources of funding, funds expended to date, project status and any changes requested. The capital budget also indicates cost estimates and funding requirements for new projects. The County Legislature or a committee designated by it reviews and holds hearings on the proposed County budget. The attendance by the heads of units or their representatives at such hearings may be required as deemed appropriate by the Legislature. No later than November 20 of each year, the County Legislature holds a public hearing on the proposed budget. The County Legislature may add, delete, increase or decrease items in the County budget provided that such additions or increases are separately and distinctly stated. The County budget with such modifications, if any, must be adopted by resolution of the Legislature not later than December 7. The budget as submitted by the County Executive is deemed to be the adopted budget, if the Legislature takes no action by December 7. If the budget is modified by the Legislature, it must be returned to the County Executive for examination and reconsideration. The Executive may approve the budget, as modified by the Legislature, by transmitting such budget and his approval to the Clerk to the Legislature. If the Executive objects to any modification to the budget, he must return the budget and a statement setting forth his objections and reason therefore to the Clerk to Legislature within five days after receiving the budget from the Legislature. The Legislature must then reconsider and approve the budget no later than December 20. A two-thirds vote of the Legislature is needed to override the Executive’s objections.

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KEY DATES – BUDGET PROCESS The following chart summarizes the key dates for review and adoption of the budget, as stated in Article IV of the County Charter and Article IV of the Administrative Code. Action The Departments of Budget & Finance distribute personnel budget request worksheets to County departments.

Dates May1

County departments submit their personnel changes & adjustments to the Departments of Budget & Finance.

June 1

The Departments of Budget & Finance begin reviewing, correcting, adjusting and entering departmental personnel worksheets.

Month of June

The Departments of Budget & Finance distribute operating budget request worksheets to County departments.

June 1

County departments submit their operating budget request worksheets to the Department of Budget & Finance.

July 1

The Departments of Budget & Finance begin reviewing, correcting, adjusting and entering departmental operating worksheets.

Month of July

Departments of Budget & Finance begin departmental budget reviews.

Month of August

Departments of Budget & Finance begin departmental reductions.

Months of August & September

The County Executive submits the proposed budget to the County Legislature for review.

No Later Than October 23

The County Legislature holds a public hearing on the proposed budget.

No Later Than November 20

The full Legislature meets to adopt the budget and/or submit changes to the County Executive. If the Legislature takes no action, the budget is deemed adopted.

No Later Than December 7

The County Executive must respond to any Legislative changes made to the budget. If the Executive vetoes any change, the budget is returned to the Legislature. If the Executive makes no vetoes, then the proposed budget with any Legislative changes is deemed adopted.

5 working days after receipt from the Legislature

The Legislature can override any Executive veto with a two-thirds majority vote. If the Legislature takes no action, the budget is deemed adopted.

No later than December 20

If any limitation date mentioned in the above falls on a holiday, Saturday or Sunday, then any time limitations required herein shall be extended to the next business day of the County (County Charter Section C4.08)

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BASIS: BUDGETING & ACCOUNTING BASIS OF BUDGETING: The County of Rockland is required by law to prepare and adopt a balanced budget annually. As such all expenditures must be matched by an equivalent dollar amount of revenues for each department and each fund. The accounting policies of the County of Rockland conform to generally accepted accounting principles (GAAP) as applicable to government units and the Uniform System of Accounts as prescribed by the State of New York.

The Rockland County budget is prepared in accordance with generally accepted accounting principles with the exception of encumbrances, which are considered expenditures in the period during which the commitment is made.

BASIS OF ACCOUNTING: Government funds are accounted for using the modified accrual basis of accounting. Under this basis of accounting, revenues are recognized when measurable and available to pay current liabilities. Expenditures are recognized when the related fund liability is incurred as under accrual accounting. However, debt service (principal and interest) expenditures, as well as expenditures related to compensated absences, claims and judgments and pension costs are recorded only when payment is due.

Proprietary funds are accounted for using the accrual basis of accounting. Under this basis of accounting, revenues are recognized when earned and expenses are recorded when the liabilities are incurred regardless of the timing of related cash flows.

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BUDGET LAYOUT OPERATING BUDGET FUNDS A-General Fund: The General Fund constitutes the primary operating fund of the County in that it includes all revenues and expenditures not required by law to be accounted for in other funds. This fund is considered a governmental fund. The budgeting basis for this fund is modified accrual and the accounting basis is modified accrual. D-County Road Fund: The County Road Fund is established pursuant to NY State Highway Law and is used to account for certain public works functions for the maintenance and improvement of county roads, highways and bridges. This fund is considered a governmental fund. The Budgeting basis for this fund is modified accrual and the accounting basis is modified accrual. DM-Road Machinery Fund: The Road Machinery Fund is used to account for the purchase, repair and maintenance of highway machinery, tools and equipment and the purchase, construction and maintenance of buildings for the storage and repair of highway machinery and equipment. The fund is operated on a modified accrual basis. This fund is considered a governmental fund. The budgeting basis for this fund is modified accrual and the accounting basis is modified accrual. G-Sewer Fund: The conveyance and treatment of sewage is provided for users within Rockland County Sewer District #1. This fund is considered a governmental fund. The budgeting basis for this fund is modified accrual and the accounting basis is modified accrual. EH-Enterprise Hospital Fund: Long-term care, nursing home, and mental health services are provided by the Robert L. Yeager Health Center for the benefit and well being of all Rockland’s residents. An enterprise fund is used to account for operations that are financed and operated in a manner similar to private enterprises or where the governing body has decided that periodic determination of revenues earned, expenses incurred and/or net income is necessary for management accountability. The operations of the Summit Park Hospital & Nursing Care Center are recorded in this fund. This fund is considered a proprietary fund. The budgeting basis for this fund is accrual and the accounting basis is accrual. M-Internal Services Fund: This Internal Services Fund provides specific functions or services by one County department for other County departments on a cost reimbursement basis. The operations of the Department of Purchasing, MIS, Facilities, and Communications are recorded in this fund. This fund is considered a proprietary fund. The budgeting basis for this fund is accrual and the accounting basis is accrual. MS-Liability Fund: This fund accounts for liability insurance coverage for the County. This fund is considered a proprietary fund. The budgeting basis for this fund is accrual and the accounting basis is accrual. Q-Unemployment Fund: This fund accounts for the County’s self-insured unemployment insurance program. This fund is considered a proprietary fund. The budgeting basis for this fund is accrual and the accounting basis is accrual. S-Workers Comp. Consortium Fund: This fund accounts for the worker’s compensation self-insurance plan that is comprised of the County and several municipalities. This fund is considered a proprietary fund. The budgeting basis for this fund is accrual and the accounting basis is accrual. V-Debt Service Fund: The Debt Service Fund is provided to account for the accumulation of resources to be used for the redemption of principal and interest on general long-term debt. This fund is considered a governmental fund. The budgeting basis for this fund is modified accrual and the accounting basis is modified accrual. B-5

BUDGET LAYOUT NON-OPERATING BUDGET FUNDS F-Community Development Fund: The Community Development Fund was established to administer federal Community Development Block Grants. This fund is considered a governmental fund. The Budgeting basis for this fund is Modified Accrual and the Accounting Basis is Modified Accrual.

H-Capital Projects Fund: The Capital Projects Fund is used to account for financial resources to be used for the acquisition or construction of major capital facilities, other than those financed by proprietary funds. This fund is considered a governmental fund. The Budgeting basis for this fund is Modified Accrual and the Accounting Basis is Modified Accrual.

T&A-Special Purpose Fund: The Special Purpose Fund is used to account for assets held by the County in accordance with terms of a trust agreement. This fund is considered a fiduciary fund. The accounting basis for this fund is Accrual.

T&A-Fiduciary Funds: The Fiduciary Funds are used to account for assets held by the County in an agency capacity on behalf of others. This fund is considered a fiduciary fund. The accounting basis for this fund is Accrual.

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COMPONENT UNITS COMPONENT UNITS Component units are legally separate entities for which the County is financially accountable. The Component units are listed and described below:

COMMUNITY COLLEGE Rockland Community College was established in 1959 with the County as the local sponsor under provisions of Article 126 of the Education Law. The College is administered by: a board of trustees consisting of nine voting members; five members appointed by the County Legislature and four members by the governor. The College budget is subject to the approval of the County Legislature. One half of the capital costs and approximately one-fourth of operating expenses are paid for by the County. The title to real property of the College vests with the County; the County issues debt to finance capital projects of the College. The College reports its financial transactions on a fiscal year that ends on August 31st.

SOLID WASTE AUTHORITY The New York State Department of Environmental Conservation approved the County’s Solid Waste Management Plan (the “Plan”) in 1992. In 1994, the Solid Waste Management Authority (the “Authority”) was created by the County Legislature to implement the Plan. In carrying out the Plan, the Authority was made responsible for developing various facilities that would help divert the different types of waste streams from being landfilled. In 1994, the Household Hazardous Waste Facility, the first of the facilities, was constructed. The facility is an environmentally responsible outlet for disposing of household chemicals that should not otherwise be thrown away with the regular trash. At least twice monthly the facility is open to the residents of the County wishing to dispose of materials such as used motor oil, herbicides and pesticides, pool and photo chemicals, paints and stains, etc. In 1996, the Authority entered into an agreement with the Town of Clarkstown for providing yard-waste composting services for all Rockland County. The town operates the facility, which accepts leaves, grass and brush from throughout the County.

INDUSTRIAL DEVELOPMENT AGENCY The agency was created in 1981 by the Legislature of Rockland County under the provision of Chapter 24, Article 18A and Section 925-1 of the 1969 Laws of New York State for the purpose of encouraging economic growth in the County of Rockland. The Agency, although established by the County Legislature, is a separate entity and operates independently of the County of Rockland.

SOIL & WATER CONSERVATION DISTRICT The district is to develop responsible soil and water conservation programs to protect and conserve soil, water, prime and unique farmland, wildlife, energy and other renewable resources to meet the needs of the local land user on non-federal lands.

ROCKLAND TOBACCO ASSET SECURITIZATION CORPORATIONS The two corporations were created under the authority of Local Law 14 of 2001 and Local 11 of 2003 in order to securitize future tobacco payments under the MSA to provide for the County a source of financing for certain capital projects and the defeasment of County debt service.

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GLOSSARY OF TERMS ACCRUAL BASIS ACCOUNTING - Most commonly used accounting method. Revenues are reported when earned and expenditures when incurred as opposed to cash basis accounting, which reports revenues when received and expenditures when paid. AGENCY - The highest organizational level - related organizations that are displayed and/or grouped as one. An agency may be comprised of departments, divisions, offices or units. ALLOCATED COSTS - The budget and accounting practice that allocates centralized expense such as finance office operations, building and grounds maintenance, utility bills, and liability insurance to the various user departments. APPROPRIATIONS - A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. BALANCED BUDGET - The amount of budgeted appropriations is equal to or less than the amount of budgeted revenues and other available funding sources. BOND - A debt instrument issued for a period of more than one year for the purpose of raising capital by borrowing. The government obtaining the bond promises to pay a defined sum of money (principal) at a specified future date (date of maturity) along with periodic interest paid at a designated percentage of principal (rate of interest). BUDGET - A plan of all proposed appropriations and expenditures necessary to carry out programs and estimates of revenues expected to be available to support those expenditures. The County’s budget submission by law must be balanced; where expenditures must be matched by an equivalent dollar amount of revenues for each department and fund. CAPITAL BUDGET - The first year of the capital program that includes capital improvement project appropriations and revenue required to support the project. CAPITAL ASSETS - Capital assets, which include property, plant, and equipment, are reported in the applicable government or business-type activities columns in the government-wide financial statements. Capital assets are defined by the County as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of one year. CAPITAL EXPENDITURES CONSTITUTIONAL DEBT LIMIT - In accordance with Article VIII of the State Constitution, this limits the amount of debt, which can be incurred to 7% of the five-year average full value of taxable real property. CONTRACT AGENCY - A not-for-profit organization that contracts with the County to provide specific services and benefits to the community. In consideration of the contract is a specific local share amount, authorized by the Legislature in the adopted budget or by resolution thereafter. COUNTY SHARE - The difference between appropriations and attributable revenue that must be raised through the property tax levy on non-attributable revenue.

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DEBT - An obligation resulting from the borrowing of money or from the purchase of goods and services. Principal and interest amounts are budgeted and paid for the following types of borrowing:
Serial Bonds – Long term debt issued by the County.
Bond Anticipation Notes (BANS) – Annual notes issued primarily to & authorized by a serial bond authorization.
Tax Anticipation Notes (TANS) – One year borrowings whose authorization and issuance are in anticipation of receipt of revenues due the County for real property tax revenue. Thus, the principal amount is a “cash flow” fiscal item and, being repaid from a receivable, it does not require a budgetary appropriation. However, the interest expense associated with the issuance of these notes requires a budget appropriation.
Revenue Anticipation Notes (RANS) – One year borrowings whose authorization and issuance are in anticipation of receipt of revenues due the County for sales tax revenue, New York State and Federal aid revenue. Thus, the principal amount is a “cash flow” fiscal item and, being repaid from a receivable, it does not require a budgetary appropriation. However, the interest expense associated with the issuance of these notes requires a budget appropriation. DEBT SERVICE - Required payments of principal and interest on bond and notes issued. ENCUMBRANCES - Encumbrances are informally defined as “an appropriation that’s spoken for.” They are commitments related to underperformed executed contracts for goods or services. ESTIMATED REVENUE - A budgetary account to record and summarize aggregated estimated revenues. EXPENSES - Outflows or other using up of assets or incurrence of liabilities or combination of both from delivering or producing goods, rendering services or carrying out other activities that constitute the entity’s ongoing major / central operations. FISCAL YEAR - For the County of Rockland, the same as the calendar year – January 1 through December 31. FUND - A fund is an accounting entity with a separate set of self-balancing accounts that comprise its assets, liabilities, fund balances, revenues, and expenditures or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. FUND BALANCE - The difference between assets and liabilities recorded on the balance sheet at the end of the fiscal period for each fund. MODIFIED BUDGET - Since the budget is an estimate, situations inevitably will arise when it will be necessary to amend the budget. Generally, an appropriation can be increased or created by:
Transferring from the unexpended balance of another appropriation(s).
Transferring from appropriation for contingency, if any.
Appropriating unreserved fund balance or unanticipated revenues received or expected to be received.
Borrowing pursuant to the Local Finance Law.

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Budget modifications must be authorized by a Legislative resolution, and the resolution must stipulate both the appropriation account(s) to be increased and financing source(s) to support the modification. OBJECT - A subcategory of expense such as salaries, overtime, computer equipment, office supplies within an object class. OBJECT CLASS - A major category of budget appropriation. The County of Rockland uses nine object classes: System Level

Object Class

1. 2. 3. 4. 5. 6. 7. 8. 9.

Personal Services Equipment Supplies Contractual Other Expense Debt Service Allocated Costs Benefit Control Inter-fund Transfers

1000 2000 3000 4000 5000 6000 7000 8000 9000

ORGANIZATION - Department, office, or unit of county government. PENSION PLANS - The County of Rockland and certain component units participate in the New York State and Local Employees’ Retirement (ERS System). The Pension System is a cost-sharing defined benefit plan. The Pension System provides retirement, disability and death benefits to plan members.

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FISCAL STRATEGIES 2007 The Rockland County Executive’s Office developed financial guidelines and approaches. These strategies were developed to assist in managing their financial affairs during the course of the coming year. 1.

County departments shall continue to develop and refine a system of key measurements to monitor the performance of departmental services. Financial and operational goals shall be a yardstick for evaluating department performance during the year.

2.

The County departments must encourage new rateables to strengthen the property tax base by encouraging commercial development and expansion. They must also work to retain existing rateables.

3.

Long-range planning processes are to be integrated with the capital improvement program, capital budget and operating budget.

4.

Duplicative functions within County government shall be eliminated where feasible and warranted. Consolidation of functions within and between departments shall be pursued wherever such consolidation will result in greater economy and efficiency or improved quality service. Cooperative approaches between departments to deliver community services are encouraged. Cooperative approaches and joint programs between municipalities are encouraged and developed.

5.

Annual budgets shall be planned and implemented to develop positive fund balances at the end of each fiscal year.

6.

Annual budgets shall be prepared and presented in accordance with standards set by New York State Law, the regulations of the New York State Comptroller and the guidelines of the Government Finance Officers Association of the United States.

7.

The cash management system shall be administered in accordance with the County’s investment policy to ensure safety of principal, provide adequate liquidity and to maximize investment earnings.

8.

Capital projects requiring debt financing should be planned and implemented so that debt obligations are issued in the most cost effective way.

9.

The County will adhere to the principles and practices of sound “asset/liability management” which generally requires the matching of liabilities with appropriately structured assets to minimize interest rate volatility risks.

10.

The system of internal controls is structured to ensure compliance with all applicable laws, optimal cost effectiveness of County services and prudent stewardship over public assets. Management shall endeavor to consistently monitor and improve the system of controls.

11.

All departments are responsible for recovery of budgeted non-tax revenues as planned in the annual budget. Departments shall maintain an adequate billing and claiming process in order to effectively manage their accounts receivable system in conformance with the fiscal plan and sound business principles.

12.

Maintaining a well-trained and properly skilled workforce is a continuing goal of the County; programs to enhance skill levels and maintain technical proficiency are planned and offered.

13.

The County will continue to maintain financial information systems that are state of the art and shall install enhancements as they become available. B-11

DEBT MANAGEMENT POLICY Debt is an effective way to finance capital improvements or to even out short-term revenue flows. Properly managed debt will protect the County’s credit rating, and provide flexibility in current and future operating budgets. To provide for the appropriate issuance and responsible use of debt, the County of Rockland has adopted the following debt management policy:
Long-term debt (Serial Bonds) will be issued for purposes having a useful life in aggregate of at least ten (10) years under New York State Local Finance Law.
Short-term debt (RANs & TANs) will be issued for purposes having usefulness of five (5) years or less under New York State Local Finance Law.
Short-term debt (Revenue Anticipation Notes) may be issued to stabilize cash flow needs in order to finance current operating expenditures in anticipation of reimbursement from the state and federal governments.
The County’s annual budget for all funds will be maintained so as to ensure the full and timely repayment of debt principal and interest payments due that year.
The County’s debt limits, which are established by law, will be reviewed and calculated each year.
The County will maintain positive communications with bond counsel, bond rating agencies, banks, financial advisors and others involved in debt issuance / management. The County’s Commissioner of Finance shall be the County’s representative in all official matters involving debt.
The County’s Comprehensive Annual Financial Report (CAFR) reflect this County’s commitment to full and open disclosure concerning our debt.
Moody’s Investor Services has assigned its municipal bond rating of A1.
Standard and Poor’s has assigned its municipal bond rating of AA-.

B-12

COUNTY OF ROCKLAND 2007 BUDGET EXECUTIVE SUMMARY SECTION C PROFILE OF ROCKLAND COUNTY

PROFILE OF THE COUNTY Rockland County was organized in 1798 and has a land area of 199 square miles (516 km). The County is approximately 33 miles northwest of Manhattan and is bordered by Orange County to the north and west, Bergen County, New Jersey to the south and the Hudson River to the east. Within the County are 5 towns and 19 incorporated villages.

The County is one of the suburban counties located within the New York Metropolitan Area and is primarily residential in character. Southern portions of the County are in close proximity to the New York State Thruway and are well developed and heavily populated. Approximately 83% of the County's population resides in this area. Northern sections of the County are more rural due in part to the extensive system of parks located in this part of the County.

Pursuant to the provisions of Local Law 14 of 1984, the County adopted a charter form of government in accordance with the provisions of the Municipal Home Rule Law of the State. The charter provides for separate and independent executive and legislative functions. A County Executive was elected in November 1985 and took office on January 31, 1986, when the provisions of Local Law 14 became effective. The County Executive is elected from the County at large for a term of four years with the right of unlimited self-succession. The County Executive must reside in the County for a minimum of five years before his/her election and may not concurrently hold another public office. The County Executive is the chief executive officer responsible for the administration of all County affairs and also acts as the County’s Budget Officer. The County Executive is required to consider all acts of the County Legislature for approval or disapproval.

The County Legislature is the legislative, appropriating and policy determining body of the County. It consists of 17 members elected from single member districts located within the County. Members are elected to serve an unlimited number of four-year terms and each legislator has one vote instead of a weighted vote. Duties of the Legislature include; review and adoption of the County’s annual budget, approval of budgetary modifications during the year and authorization by resolution for the issuance of debt by the County.

The Chief Fiscal Officer of the County is the Commissioner of Finance who is appointed by the County Executive and confirmed by the County Legislature. The Commissioner of Finance is responsible for the administration of the financial affairs of the County. Duties of this position include; collecting and disbursing County funds, investing such funds for temporary periods, issuing debt, maintaining accounting records and preparing financial statements there from.

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The County provides a full range of services to its residents, including education, public safety, health, transportation, economic opportunity and development, culture and recreation, home and community services and general administrative support. This report includes all of the funds of the County. It includes all County organizations and activities for which the County is financially accountable. The County has considered all potential component units based on criteria set forth in GASB Statement No. 14, including legal standing, fiscal dependency and financial accountability. Based on these criteria, Rockland Community College, the Industrial Development Agency, the Soil and Water Conservation District and the Solid Waste Management Authority are considered component units and are included in the County's reporting entity as discrete presentations. The County also maintains budgetary controls to ensure compliance with legal provisions embodied in the annual budget approved by the County Legislature. The administrative head of each department, on or before August 1, is required to submit to the County Executive the expenditure requirements for the ensuing fiscal year. The County Executive is required to file the tentative budget for the ensuing year with the Clerk of the Legislature on or before October 23. Subsequent to October 23, the Legislature conducts the necessary review of the tentative budget and proposes any changes thereto. The Legislature holds a public hearing on the budget no later than November 20, and after the public hearing, the Legislature may make changes to the budget. The budget is adopted no later than December 7. Budget to actual comparisons are provided in this report for each individual governmental fund for which an appropriated annual budget has been adopted. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established within individual funds at the function level.

In 2004 the County chose to upgrade its financial system to a web-based package provided by PeopleSoft, a division of Oracle, Inc. This product will allow for more flexibility and better reporting which will enable us to serve County employees and the community with greater efficiency. The first phase of the implementation took place on August 1, 2005. Phases II and III should be in place by January 2006 and June 2006 respectively.

FACTORS AFFECTING FINANCIAL CONDITION The information presented in this document is perhaps best understood when it is considered from the broader perspective of the specific environment within which the County of Rockland operates. For year ending 2004, the County reserved $64.5 million for a long-term receivable. This was caused by the failure of one of the County’s largest taxpayers to pay their taxes for 2003 and 2004. As a result the County was required by law to make payment to the towns and school district for the amount of unpaid taxes. The

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County is currently involved in negotiations to settle this matter. When settled the County will be reimbursed for the amounts paid. The County’s portion of the liability should amount to $6.4 million.

LOCAL ECONOMY A major part of the County’s labor force, over 49%, is employed in service related jobs. According to 2000 data compiled by the State Labor Department only 7% of the workforce is employed by companies engaged in manufacturing. Many residents commute to jobs in New York City or Westchester County, which is connected to the County by the Tappan Zee Bridge and U.S. Interstate 287/87. Approximately 18% of the County’s labor force is classified as government related, a significant part of this group of employees works at the various State hospitals and institutions located in the County. Major nongovernmental employers in the County include Wyeth Corporation, Bon Secours Good Samaritan Hospital, Nyack Hospital and Northern Services Group. Wealth levels for the County’s residents are significantly above State and national averages. The estimated per capita income of County residents in 2004 was $31,680. State and U.S. per capita income averages reported on this basis were $26,844 and $24,020, respectively. The median household income for families residing in the County for 2004 was $75,306, which was significantly greater than the median household income of $47,349 for the State.

Hospital services are provided by Bon Secours Good Samaritan Hospital, Helen Hayes Hospital, Nyack Hospital, and Summit Park Hospital & Nursing Care Center (a County owned facility) that offer residents of the County a wide range of inpatient and outpatient services.

A network consisting of all the major forms of transportation serves the County. Several primary State and U.S. Highways including the New York State Thruway, Palisades Interstate Parkway, Garden State Parkway and U.S. Routes 9W and 17 run through the County. The Metro-North Commuter Railroad division of the New York Metropolitan Transportation Authority, in cooperation with New Jersey Transit, provides rail service to Manhattan via the PATH rapid transit. Conrail provides freight service. NY Waterways, Transport of Rockland, Shortline and Adirondack Trailways provide bus and ferry passenger service to New York City and other points in and outside of the County. Air transportation is provided by three New York metropolitan airports; (Kennedy, LaGuardia and Newark), as well as Westchester County Airport and Stewart International Airport in Newburgh, New York.

Primary education is the responsibility of the nine independent public school districts located within the County. There are numerous colleges, universities and vocational schools located throughout the County.

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Rockland Community College offers two-year associate degree and one-year certificate programs. Dominican College and St. Thomas Aquinas College are four-year independent liberal arts colleges. Empire State College/SUNY, Iona College - Rockland Campus and Long Island University - Rockland Campus, all offer graduate programs.

The County has a wide array of recreational and cultural facilities highlighted by the Palisades Interstate Park System, the County Park System and the Community College. Over one-third of the Palisades Interstate Park System’s 80,000 acres lie within the County and the parklands account for approximately 30% of the County’s area. The Bear Mountain-Harriman State Park on the Hudson River, in the County’s northeast corner, has 26,118 of its 51,026 acres in the County. Facilities include fishing, hiking, camping, swimming, picnicking, a museum, a playfield, winter sports and row boating. The County has many parks, all of which have natural scenic areas, some affording panoramic views of the County. There are also over 20 commercial swimming pools and lakes, and twelve golf courses, eight of which are open to the public. All of the towns and many of the villages have separate park facilities. In addition, there are numerous libraries, museums and marinas in the County.

In 2005, the County of Rockland experienced robust retail sales with the Sales Tax Revenue showing an increase over the previous year. The County’s housing market remained strong, with our mortgage tax revenues growing 4.7% over the previous year, bringing in $10.2 million.

The County opened the Haverstraw Bay County Park, which is a beautiful 50-acre park, situated along the Hudson River. The park boasts a doublewide boat launch, large soft surface playground area, fishing piers, walking path and a September 11 memorial monument and reflection area. The land was acquired as a result of the County Executive’s Open Space Acquisition Plan. The park was funded in part by the Hudson River Valley Greenway Communities Council.

In 2004 The County continued its Open Space Program with the acquisition of 36.9 acres adjacent to the Clausland Mountain County Park and 235.5 acres adjacent to Harriman State Park and Dater Mountain County Park.

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LONG TERM FINANCIAL PLANNING The County’s future projects include the following:  Develop, in conjunction with other County municipalities, a uniform, County-wide communication system.  Improve the Letchworth Developmental Center property in the Towns of Haverstraw and Stony Point into a mixed-use recreation, commercial, and residential purpose site which includes over 500 units of senior housing.  The Village of Haverstraw approved a $200 million dollar waterfront development project of which Phase I is nearing completion and Phase II is will begin in Spring 2007.  Extension of the Sewer District’s boundaries to include Hillburn, Sloatsburg and Western Ramapo. Additionally, the proposed new treatment plant will provide advanced treatment to enhance the water supply in the Ramapo River basin, which is the sole source aquifer for the County’s needs.  Continuing the open space acquisition program to preserve and protect environmentally sensitive parcels, agricultural value, historical integrity and significant natural beauty. In 2006, the County, in partnership with the Town of Clarkstown will purchase twenty-one acres of Cropsey Farm for parkland purposes.  Construction of a new Highway facility that will house all of the County’s equipment.  Acquisition of a golf course to add to our parks and open space initiative.  Construction of a new Health Services Training Center at RCC to meet the growing demand of health care professionals in Rockland County.  Construction of a new state of the art nursing facility at Summit Park Hospital is awaiting a NY State certificate of need to proceed.  Continue the process of the redesign and improvement of various County roads to meet the traffic demands of an ever-growing community.  Participation in the Tappan Zee Bridge Alternatives Study, to accommodate the County’s future transportation needs.  Implementation of a West Shore Railroad Safety & Quite Zone Project to be funded with an 80% Federal Grant. C-5

CASH MANAGEMENT POLICIES AND PRACTICES The statues of New York State govern the County of Rockland’s investment policies. The County invests its idle cash in local commercial banks that are authorized by the Legislature. Investments are placed by competitive bid that enables the County to obtain the best available rates.

The County is authorized to use demand deposit accounts, time deposit accounts and certificates of deposit. Permissible investments include obligations of the U.S. Treasury, U.S. Agencies, repurchase agreements and obligations of New York State or its political subdivisions. These transactions require the issuer to post collateral of 105% of value to secure the investments. This collateral must consist of securities issued by either the Federal government, an agency thereof or from the State of New York or a subdivision of the State.

During 2005, the County had an average monthly cash balance in the General Fund of $37.5 million. Earnings from these investments amounted to approximately $1.55 million for an average rate of return of 4.13% RISK MANAGEMENT The County is currently self-insured for general liability, property damage and medical malpractice claims. Conventional insurance is purchased for catastrophic losses. The County is also self-insured for workers’ compensation benefits through a multi-municipal consortium. The County has secured conventional insurance coverage for individual losses in excess of $550,000. The County purchases conventional health insurance for all full-time employees and retirees.

PENSION AND OTHER POST-EMPLOYMENT BENEFITS The County participates in the New York State and Local Employees' Retirement System (System). This System is a cost sharing multiple employer defined benefit pension plan. The System provides retirement, disability and death benefits to plan members. The New York State Retirement and Social Security Law govern obligations of employers and employees to contribute and benefits to employees. The County contribution to the system is equal to 100% of the actuarially required contribution for the current fiscal year. In the recent past, the System has offered Statewide Retirement Incentive Programs in which the County has opted to participate.

The County also provides health care benefits for retired employees. The various collective bargaining agreements stipulate the employees covered and the percentage of required contribution. As of the end of C-6

the current fiscal year, there were approximately 1,785 retired employees receiving these benefits. GAAP does not currently require governments to report a liability in the financial statements in connection with an employer’s obligation to provide these benefits.

AWARDS AND ACKNOWLEDGEMENTS

GFOA – Award for Distinguished Budget Presentation In 2004 the County chose to participate in the Distinguished Budget Presentation Award Program, which is offered through The Government Finance Officers Association (GFOA). The 2005 & 2006 Budgets were prepared in accordance with the criteria required by the GFOA. The budget document must meet program criteria as a policy document, an operations guide, a financial plan and a communications device. The Budget Award is valid for a period of one year. The County intends to continue participation in the program and will be submitting the 2007 Budget for review.

CAPITAL ASSETS & DEBT ADMINISTRATION

Capital Assets The County’s investment in capital assets for its governmental and business type activities as of December 31, 2005, amounts to $616.8 million (net of accumulated depreciation). The investments in capital assets include land, buildings, improvements, equipment, infrastructure and construction-inprogress. Long-Term Debt The County had total general obligation bond debt outstanding of $263,173,020 for FY 2004 and $350,857,840 for FY 2005 for an increase of $87,684,820. Through sound financial management and manageable debt levels, the County has been successful in maintaining its high-grade rating for its general obligation bonds. In 2005, the County received an A1 rating from Moody’s Investor Services. The County has a very favorable bond rating of AA from Standard & Poor’s.

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PRINCIPAL TAXPAYERS Taxpayer Mirant

Pyramid

Type of Business Public Utility

Full Valuation $1,378,061,335

Percentage of Total Full Valuation 4.1%

Retail Shopping

926,644,330

2.7

Industrial

812,573,867

2.4

State Lands

705,525,050

2.1

Orange & Rockland Utilities

Public Utility

546,220,280

1.6

United Water

Water Supply

340,435,393

1.0

Verizon

Public Utility

210,786,233

0.6

Consolidated Edison

Public Utility

152,911,076

0.5

Glorious Sun Robert Martin LLC

Office Complex

151,515,152

0.5

Novartis Pharmaceuticals

Pharmaceuticals

114,763,871

0.3

American Cyanamid Corp.

Palisades Interstate Park

$5,339,436,587

Total

Source: County Officials

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15.8%

DEMOGRAPHIC DATA Year

Population

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Town Population

276,898 278,000 279,860 281,838 284,022 286,753 289,084 291,230 292,898 293,049 292,916

1970

Clarkstown Haverstraw Orangetown Ramapo Stony Point Total County

Unemployment Rate

1980

4.90% 4.30% 4.10% 3.30% 3.50% 3.00% 3.10% 3.80% 3.70% 0.05% -0.05%

1990

2000

61,653 25,311 53,533 76,702 12,704

77,091 31,929 48,612 89,060 12,838

79,346 32,712 46,742 93,861 12,814

82,082 33,811 47,711 108,905 14,244

229,903

259,530

265,475

286,753

Population By County, State and Nation 1990 County State United States

1998

1999

2000

265,475

281,338

284,022

286,753

17,900,455

18,175,301

18,196,601

18,976,457

248,710,000

270,298,524

272,690,813

284,370,690

Source: U.S. Department of Commerce, Census Bureau

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Incorporated Villages in Rockland Airmont Chestnut Ridge Grandview Haverstraw Hillburn Kaser Montebello New Hempstead New Square Nyack Piermont Pomona Sloatsburg South Nyack Spring Valley Suffern Upper Nyack Wesley Hills West Haverstraw

Town of Ramapo Town of Ramapo Town of Orangetown Town of Haverstraw Town of Ramapo Town of Ramapo Town of Ramapo Town of Ramapo Town of Ramapo Town of Orangetown/Clarkstown Town of Orangetown Town of Ramapo/Haverstraw Town of Ramapo Town of Orangetown Town of Ramapo/Clarkstown Town of Ramapo Town of Clarkstown Town of Ramapo Town of Haverstraw

Unincorporated Hamlets in Rockland Bardonia Blauvelt Central Nyack Congers Garnerville Grassy Point Hillcrest Jones Point Ladentown Monsey Mount Ivy Nanuet New City Orangeburg Palisades Pearl River Sparkill Stony Point Tappan Thiells Tomkins Cove Valley Cottage Viola West Nyack

Town of Clarkstown Town of Orangetown Town of Clarkstown Town of Clarkstown Town of Haverstraw Town of Stony Point Town of Ramapo Town of Stony Point Town of Ramapo Town of Ramapo Town of Haverstraw Town of Clarkstown Town of Clarkstown Town of Orangetown Town of Orangetown Town of Orangetown Town of Orangetown Town of Stony Point Town of Orangetown Town of Haverstraw Town of Stony Point Town of Clarkstown Town of Ramapo Town of Clarkstown C-10

COUNTY OF ROCKLAND 2007 BUDGET EXECUTIVE SUMMARY SECTION D BUDGET SUMMARIES & GRAPHS

COUNTY OF ROCKLAND 2007 BUDGET SUMMARY OF NET BUDGET - BY FUNDS

COUNTY ROAD FUND (D)

GENERAL FUND (A)

Appropriations

Exchanges

TOTAL APPROPRIATIONS

$

Revenue Other than Taxes

ROAD MACHINERY FUND (DM)

HOSPITAL FUND (EH)

INTERNAL SERVICES FUND (M)

SEWER FUND (G)

405,942,027

10,907,060

851,340

95,284,045

27,409,117

2,206,000

25,412,268

1,600,000

727,000

5,137,025

500,000

27,214,225

431,354,295

$

65,171,068

Sewer Property Benefit Tax

12,507,060

$

289,000

-

1,578,340

$

57,800

-

100,421,070

$

85,585,435

-

27,909,117

902,000

-

88,271,650

1,412,850

-

3,311,711

-

Federal Aid

35,952,220

130,000

-

1,349,738

-

Exchanges

25,412,268

1,600,000

Approp. Fund Balance - Special

7,200,000

-

5,137,025

-

$

222,007,206

$

3,431,850

$

784,800

$

95,383,909

$

LOCAL SHARE REQUIRED

$

209,347,089

$

9,075,210

$

793,540

$

5,037,161

$

Less: Approp. Fund Balance

NET LOCAL SHARE

0

$

209,347,089

0

$

9,075,210

0

$

793,540

-

27,909,117

-

0

$

631,000

27,214,225

228,472

TOTAL REVENUES

5,037,161

$

$

-

-

-

1,940,800

-

-

-

-

-

-

$

$

-

-

$

$

3,702,674

7,188,000

553,490,263

29,239,800

91,911,547

36,427,800

$

645,401,810

155,282,977

-

-

26,278,645

-

-

-

93,627,211

-

-

-

37,431,958

-

2,000,000

140,429

-

$

$

3,702,674

-

0

$

$

1,702,674

-

1,940,800

-

$

TOTAL ALL FUNDS

-

0

$

-

140,429

-

29,420,225

140,429

-

0

$

$

DEBT SERVICE FUND (V)

3,702,674

140,429

1,940,800

-

0

$

$

-

500,000

-

29,420,225

UNEMPLOYMENT FUND (Q)

1,940,800

1,575,000

26,278,645

State Aid

727,000

$

LIABILITY FUND (MS)

WORKER'S COMP. CONSORTIUM (S)

-

$

$

29,239,800

91,911,547

7,188,000

16,616,472

36,427,800

-

0

$

-

$

421,148,810

$

224,253,000

0

$

-

0

$

Less: Sales Tax

224,253,000

168,250,000

Less: County Mortgage Tax

9,750,000

AMOUNT TO BE RAISED BY PROPERTY TAX LEVY

$ D-1

46,253,000

COUNTY OF ROCKLAND 2007 BUDGET SUMMARY OF NET BUDGET - BY ACTIVITY

DEPT. SERIES 1000 2000 3000 4000 5000 6000 7000 8000 9000

General Government Education Public Safety Health Services Transportation Economic Assistance & Opportunity Culture & Recreation Home & Community Services Undistributed TOTAL-GENERAL FUND

D Fund DM Fund EH Fund G Fund M Fund MS Fund Q Fund S Fund V Fund

TOTAL APPROPRIATIONS

FUNCTION

TOTAL REVENUES

COST TO COUNTY

$

55,672,050 60,812,230 55,602,697 33,551,061 23,830,853 149,470,255 631,591 7,318,550 44,465,008

$

17,621,797 27,850,700 5,550,830 18,277,680 23,830,853 69,319,770 1,862,400 57,693,176

$

38,050,253 32,961,530 50,051,867 15,273,381 80,150,485 631,591 5,456,150 (13,228,168)

$

431,354,295

$

222,007,206

$

209,347,089

12,507,060 1,578,340 100,421,070 27,909,117 29,420,225 1,940,800 140,429 3,702,674 36,427,800

County Road Fund Road Machinery Fund Hospital Fund Sewer Fund Internal Services Fund Liability Fund Unemployment Fund Workers Comp. Consortium Debt Service Fund

3,431,850 784,800 95,383,909 27,909,117 29,420,225 1,940,800 140,429 3,702,674 36,427,800

9,075,210 793,540 5,037,161 -

TOTAL-OTHER FUNDS

$

214,047,515

$

199,141,604

$

14,905,911

TOTAL ALL FUNDS

$

645,401,810

$

421,148,810

$

224,253,000

$

224,253,000

LOCAL SHARE REQUIRED

Less: Appropriated Fund Balance

-

NET LOCAL SHARE

$

Less: Sales Tax

168,250,000

Less: Mortgage Tax

9,750,000

AMOUNT TO BE RAISED BY PROPERTY TAX LEVY General Government Education

$

General Fund Appropriations Home & Community Services 2% Undistributed

Public Safety

General Government 13%

10%

Health Services Transportation Economic Assistance & Opportunity Culture & Recreation

224,253,000

Culture & Recreation 0%

Education 14%

Home & Community Services Undistributed

Economic Assistance & Opportunity 34% Public Safety 13% Transportation 6%

D-2

Health Services 8%

46,253,000

COUNTY OF ROCKLAND 2007 BUDGET NET OPERATING BUDGET - FINANCIAL SUMMARY 2004 ADOPTED

CATEGORY

$

1000

Personal Services

2000

Equipment

3000 4000 5000

Program Expense

6000

Debt Service & Prior Yrs

6000

Debt Service (Mirant)

7000

Allocated Costs

8000

Benefit Control Accounts

9000

Interfund Transfers

2005 ADOPTED

216,783,878

$

2006 ADOPTED

224,477,603

$

2007 PROPOSED

240,795,382

$

VARIANCE 2006 ADOPTED TO 2007 ADOPTED

2007 ADOPTED

247,938,847

$

$

246,495,910

$

% 5,700,528

2.4%

779,419

1,250,236

2,251,228

2,082,465

1,052,910

Supplies

13,666,926

13,906,330

14,540,743

14,373,219

14,373,219

Contractual Expense

33,066,375

37,875,164

39,034,724

43,124,633

41,451,869

2,417,145

198,190,320

203,953,170

188,308,064

194,222,867

195,461,585

7,153,521

3.8%

18,505,283

25,652,938

34,808,844

36,673,800

36,953,800

2,144,956

6.2%

15,292,000

15,292,000

15,292,000

N/A

30,490,287

32,689,014

35,433,300

35,653,800

35,653,800

220,500

0.6%

TOTAL EXPENSE

$

(1,198,318)

-53.2%

(167,524)

-1.2% 6.2%

8,795,162

9,171,743

8,007,780

8,191,437

8,191,437

183,657

2.3%

34,998,929

39,658,766

45,178,957

49,915,280

50,475,280

5,296,323

11.7%

$

37,042,788

6.1%

$

555,276,579

$

588,634,964

$

608,359,022

$

647,468,348

$

645,401,810

145,417,228

154,317,674

159,148,657

181,265,654

181,561,622

22,412,965

14.1%

9,795,303

9,777,979

15,789,859

16,108,000

16,616,472

826,613

5.2%

Total Interfund Revenues

63,396,887

68,324,252

84,908,673

91,710,970

91,911,547

7,002,874

8.2%

Total State Aid

91,998,985

95,458,845

90,203,935

95,268,966

93,627,211

3,423,276

3.8%

Total Federal Aid

46,169,466

47,036,314

40,334,898

38,861,758

37,431,958

(2,902,940)

-7.2%

Total Other Than Taxes Revenue Total Approp. Fund Bal.-Special Funds

TOTAL REVENUE

$

356,777,869

$

374,915,064

$

390,386,022

$

423,215,348

$

421,148,810

$

30,762,788

7.88%

BUDGETARY FUNDS REQUIRED - LSR

$

198,498,710

$

213,719,900

$

217,973,000

$

224,253,000

$

224,253,000

$

6,280,000

2.9%

Appropriated Fund Balance - A Fund

0

0

0

0

0

0

0.0%

Appropriated Fund Balance - D Fund

0

0

0

0

0

0

0.0%

Appropriated Fund Balance - DM Fund

0

0

0

0

0

0

0.0%

Appropriated Designated. Fund Balance-Tobacco Reserve

0

0

0

0

0

0

0.0%

NET LOCAL SHARE

$

Mortgage Tax Revenue Sales Tax Revenue

$

REAL PROPERTY TAX LEVY

198,498,710

$

213,719,900

$

217,973,000

$

224,253,000

$

224,253,000

8,750,000

10,470,000

11,350,000

9,750,000

9,750,000

144,250,000

156,500,000

160,370,000

168,250,000

168,250,000

45,498,710

$

46,749,900

$

46,253,000

$

46,253,000

$

46,253,000

$

6,280,000

2.9%

(1,600,000)

-14.1%

7,880,000 $

4.9%

-

0.0%

Expenses & Revenues 2004-2007 (in millions) $421

2007

$645 $390

2006

$608 $375

2005

$589 $357

2004 $-

$555 $100

$200

$300

Total Expenses

$400

Total Revenues D-3

$500

$600

$700

COUNTY OF ROCKLAND 2007 BUDGET PERSONAL SERVICES SUMMARY VARIANCE 2004 ADOPTED

ACCOUNT NUMBER & DESCRIPTION 1100

Salaries, Employees

1110

Overtime

1130

$

2005 ADOPTED

141,003,325

$

2006 ADOPTED

142,753,200

$

2007 PROPOSED

154,679,581

$

157,843,387

2006 ADOPTED TO 2007 ADOPTED $ %

2007 ADOPTED $

157,340,899

$

2,661,318

1.72%

95,251

1.97%

3,962,089

4,249,765

4,841,049

4,936,300

4,936,300

Temporary

218,568

218,500

231,000

210,000

210,000

(21,000)

-9.09%

1170

Summer/Student Employment

153,450

195,200

181,700

170,900

170,900

(10,800)

-5.94%

1190

GML 207-C Payments

25,000

25,000

25,000

1800

Relief

3,422,496

2,482,047

-

-

2,658,405

TOTAL SALARIES

-

2,977,606

3,249,655

$

147,995,837

$

150,394,271

$

163,182,985

$

166,608,083

$

165,165,146

$

35,947,800

$

38,667,297

$

41,943,620

$

46,153,326

$

46,153,326

1910

Health

1911

Dental

1,692,100

1,748,649

2,262,790

1,997,996

1,997,996

1912

Vision

467,850

442,449

541,560

619,580

1920

Retirement

16,504,910

19,360,676

18,847,775

1930

Social Security

11,093,264

11,059,536

1940

Unemployment

150,000

1950

Workers Compensation

1960

Tuition Chargeback

N/A

(767,608)

$

-23.62%

1,982,161

1.21%

4,209,706

10.04%

(264,794)

-11.70%

619,580

78,020

14.41%

18,975,963

18,975,963

128,188

0.68%

11,918,977

12,415,161

12,415,161

496,184

4.16%

100,000

140,000

139,460

139,460

(540)

-0.39%

2,838,417

2,609,725

1,868,625

939,278

939,278

(929,347)

-49.73%

93,700

95,000

89,050

90,000

90,000

950

1.07%

TOTAL FRINGES

$

68,788,041

$

74,083,332

$

77,612,397

$

81,330,764

$

81,330,764

$

3,718,367

4.79%

TOTAL PERSONAL SERVICES

$

216,783,878

$

224,477,603

$

240,795,382

$

247,938,847

$

246,495,910

$

5,700,528

2.37%

PERSONAL SERVICES BUDGET 2004-2007 (in millions)

Total Fringes

$81

2007

$165

$78

2006

$163

$74

2005

$150

$69

2004

$-

Total Salaries

$148

$20

$40

$60

$80

$100 D-4

$120

$140

$160

$180

COUNTY OF ROCKLAND 2007 BUDGET COUNTY GOVERNMENT ROSTER 1983 - 2007 Budget Year 1983 Adopted 1984 Adopted 1985 Adopted 1986 Adopted 1987 Adopted 1988 Adopted 1989 Adopted 1990 Adopted 1991 Adopted 1992 Adopted 1993 Adopted 1994 Adopted 1995 Adopted 1996 Adopted 1997 Adopted 1998 Adopted 1999 Adopted 2000 Adopted 2001 Adopted 2002 Adopted 2003 Adopted 2004 Adopted 2005 Adopted 2006 Adopted 2006 Modified

Position Count 2,718 2,805 2,879 2,982 2,947 3,066 3,093 3,169 3,157 2,853 2,875 2,888 2,911 2,831 2,809 2,854 2,956 3,023 3,064 3,003 3,011 2,918 2,958 2,962 2,972

2007 Adopted

2,939

Annual Change (+/-) % 87 74 103 -35 119 27 76 -12 -304 22 13 23 -80 -22 45 102 67 41 -61 8 -93 40 4 10

3.20% 2.64% 3.58% -1.17% 4.04% 0.88% 2.46% -0.38% -9.63% 0.77% 0.45% 0.80% -2.75% -0.78% 1.60% 3.57% 2.27% 1.36% -1.99% 0.27% -3.09% 1.37% 0.14% 0.34%

-23

-0.78%

County Government Roster

3,000

2,750

Budget Year D-5

06

05

04

03

02

01

00

99

98

07 20

20

20

20

20

20

20

20

19

19

96

95

97 19

19

93

92

91

90

89

88

87

86

85

84

94

19

19

19

19

19

19

19

19

19

19

19

19

83

2,500

19

Number of Positions

3,250

Position Count

COUNTY OF ROCKLAND 2007 BUDGET STAFF COMPOSITION BY FUND & AGENCY

Fund A

Agency AUD County Auditor

2006 Legislative Changes Through Oct-06

2006 Adopted Budget

2006 Modified Budget

2007 Proposed Budget

2007 Legislative Changes

2007 Adopted Budget

2

0

2

2

0

2

14

0

18

16

0

16

A

BOE Board of Elections

A

CD Community Development

11

4

11

11

0

11

A

CLK County Clerk

43

0

43

43

0

43

A

DA District Attorney

73

0

73

72

0

72

A

DBL Disability Services

A

DOH Health

A

2

0

2

0

0

0

259

0

259

259

-4

255

DOT Transportation

29

2

31

30

0

30

A

DSS Social Services

514

1

515

515

-3

512

A

EME Emergency Services

15

0

15

15

0

15

A

ENV Environmental Resources

21

0

21

21

0

21

A

EXE County Executive

35

0

35

39

0

39

A

FIN Finance

25

0

25

25

0

25

A

HRC Human Rights

5

0

5

5

0

5

A

INS Insurance

9

0

9

9

0

9

A

LAW Law

25

0

25

24

0

24

A

LEG Legislature

45

0

45

45

0

45

A

OFA Office for the Aging

37

0

37

16

0

16

A

PDF Public Defender

29

0

29

28

0

28

A

PER Personnel

39

0

39

39

0

39

A

PLN Planning

21

0

21

20

0

20

A

PRO Probation

54

0

54

54

-1

53

A

SHF Sheriff

309

2

311

314

0

314

A

UNC Unclassified

1

0

1

1

0

1

A

VET Veterans

4

0

4

4

0

4

A

WM Consumer Affairs

18

0

18

18

0

18

A

YB Youth Bureau

D

CRF Highways

8

0

8

8

0

8

94

0

94

94

-3

91

9

0

9

9

0

9

DM

RMF Road Machinery Fund

EH

DMH Mental Health

319

0

319

326

-6

320

EH

HSP Hospitals

593

0

593

596

-1

595

98

0

98

97

0

97

194

1

195

195

-1

194

8

0

8

8

0

8

G

SWR Sewer

M

DGS General Services

S

WCC Workers' Comp Consortium TOTAL POSITIONS

2,962

10

D-6

2,972

2,958

(19)

2,939

COUNTY OF ROCKLAND 2007 BUDGET Staff Composition Agency & Department 2006 Legislative Changes Through 10/2006 Establish Abolish

2007 Legislative Changes Adopted

Establish

Abolish

Transfer In

Transfer Out

Establish

Abolish

Transfer In

Transfer Out

2007 Adopted Budget

A

AUD AUD Total

1320 Auditor

2 2

0 0

0 0

2 2

0 0

0 0

0 0

0 0

2 2

0 0

0 0

0 0

0 0

2 2

A

BOE BOE Total

1450 Board of Elections

14 14

6 6

-2 -2

18 18

0 0

-2 -2

0 0

0 0

16 16

0 0

0 0

0 0

0 0

16 16

A

CD CD Total

1260 Community Development Program

11 11

0 0

0 0

11 11

0 0

0 0

0 0

0 0

11 11

0 0

0 0

0 0

0 0

11 11

A A

CLK CLK CLK Total

1410 County Clerk 1460 County Archivist

37 6 43

0 0 0

0 0 0

37 6 43

1 0 1

-1 0 -1

1 1 2

-1 -1 -2

37 6 43

0 0 0

0 0 0

0 0 0

0 0 0

37 6 43

A A A A A

DA DA DA DA DA DA Total

1164 1165 1167 1168 3190

Domestic Violence Pg. (grant) District Attorney Crime Victims Witness Pg. (grant) Aid to Prosecution Pg. (grant) Narcotics Task Force

1 51 1 4 16 73

0 0 0 0 0 0

0 0 0 0 0 0

1 51 1 4 16 73

0 0 0 0 0 0

0 0 -1 0 0 -1

0 0 0 0 0 0

0 0 0 0 0 0

1 51 0 4 16 72

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

1 51 0 4 16 72

A

DBL DBL Total

8825 Office for People With Disabilities

2 2

0 0

0 0

2 2

0 0

0 0

0 0

-2 -2

0 0

0 0

0 0

0 0

0 0

0 0

A A A A A A A A A A A A A A A A

DOH DOH DOH DOH DOH DOH DOH DOH DOH DOH DOH DOH DOH DOH DOH DOH

10 169 10 10 6 2 2 1 5 4 2 3 2 3 2 6

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

10 169 10 10 6 2 2 1 5 4 2 3 2 3 2 6

1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0

-1 -1 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 -1 0 0 0 0 0 0 0 0 0 0 0

10 170 10 10 5 2 2 1 5 4 2 3 2 3 2 6

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 -4 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

10 166 10 10 5 2 2 1 5 4 2 3 2 3 2 6

Fund

Org. No.

1185 4010 4012 4035 4040 4041 4043 4044 4045 4047 4048 4049 4050 4051 4052 4053

Organization Name

Medical Examiner Department of Health Cancer & Chronic Illness Prevention Pgs. Family Health Services Ryan White Title I Pg. (grant) HIV Reporting & PNA Pg. (grant) Ryan White Title II (grant) Lead Poisoning Prevention Pg. (grant) EIP/IHAP (grant) TB Control Outreach Pg. (grant) Healthy Neighborhoods Pg. (grant) Child/Family Health Plus Pg - DOH Emergency Medical Service Bioterrorism (grant) Childhood Immunization Pg. (grant) Mosquito Control Pg.

2006 Modified Budget

2007 County Executive Changes Proposed

2007 Proposed Budget

Agency Code

2006 Adopted Budget

D-7 7 of 26

COUNTY OF ROCKLAND 2007 BUDGET Staff Composition Agency & Department

Agency Code

Org. No.

A A A A A A

DOH DOH DOH DOH DOH DOH DOH Total

4054 4057 4058 4060 4061 4082

A

DOT DOT Total

A A A A A A A A A

Fund

Organization Name TANF-EDASP (grant) Healthy Heart Worksite Wellness Pg. (grant) Safe Drinking Water Pg. (grant) Youth Empowerment Against Tobacco Use Pg. (grant) Steps to a Healthier U.S. Pg. (grant) WIC Program (grant)

2006 Adopted Budget

2006 Legislative Changes Through 10/2006 Establish Abolish

2007 County Executive Changes Proposed

2006 Modified Budget

Establish

Abolish

Transfer In

2007 Legislative Changes Adopted

Transfer Out

2007 Proposed Budget

Establish

Abolish

Transfer In

Transfer Out

2007 Adopted Budget

0 0 1 1 4 16 259

0 0 0 0 0 2 2

0 0 0 0 0 -2 -2

0 0 1 1 4 16 259

0 0 0 0 0 0 2

0 0 0 0 0 0 -2

0 0 0 0 0 0 1

0 0 0 0 0 0 -1

0 0 1 1 4 16 259

0 0 0 0 0 0 0

0 0 0 0 0 0 -4

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 1 1 4 16 255

5630 Department of Public Transportation

29 29

3 3

-1 -1

31 31

0 0

-1 -1

1 1

-1 -1

30 30

0 0

0 0

0 0

0 0

30 30

DSS DSS DSS DSS DSS DSS DSS DSS DSS DSS Total

6010 6015 6030 6031 6032 6033 6034 6035 6040

Department of Social Services Displaced Homemaker Pg. (grant) Family Day Care Provider Pg. (grant) Child Assistance Pg. (grant) TANF Services Block Pg.-DSS (grant) Medicaid Managed Care Pg. (grant) TANF Services/Next Steps Pg. (grant) NY Works Block Grant Pg.-CASP (grant) Child/Family Health Plus Pg.-DSS (grant)

503 4 5 0 0 2 0 0 0 514

1 0 1 0 0 0 0 0 0 2

-1 0 0 0 0 0 0 0 0 -1

503 4 6 0 0 2 0 0 0 515

2 0 0 0 0 0 0 0 0 2

-2 0 0 0 0 0 0 0 0 -2

2 0 0 0 0 0 0 0 0 2

0 0 0 0 0 -2 0 0 0 -2

505 4 6 0 0 0 0 0 0 515

0 0 0 0 0 0 0 0 0 0

-3 0 0 0 0 0 0 0 0 -3

0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

502 4 6 0 0 0 0 0 0 512

A A A A

EME EME EME EME EME Total

3020 3410 3643 3644

E-911 Fire & Emergency Services Emergency Preparedness Pg. (grant) Hazardous Materials Title III

3 11 0 1 15

0 0 0 0 0

0 0 0 0 0

3 11 0 1 15

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

3 11 0 1 15

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

3 11 0 1 15

A

ENV ENV Total

8060 Environmental Resources

21 21

0 0

0 0

21 21

0 0

0 0

0 0

0 0

21 21

0 0

0 0

0 0

0 0

21 21

D-7 8 of 26

COUNTY OF ROCKLAND 2007 BUDGET Staff Composition Agency & Department

Agency Code

Org. No.

A A A A A A A A

EXE EXE EXE EXE EXE EXE EXE EXE EXE Total

1230 1235 1236 1237 1340 1470 4250 7510

A

FIN FIN Total

A

Fund

Organization Name

County Executive Office of Health & Human Services Policy Tourism Office of Human Resources & Employee Relations Budget & Management Board of Ethics Stop DWI County Historian

2006 Adopted Budget

2006 Legislative Changes Through 10/2006 Establish Abolish

2007 County Executive Changes Proposed

2006 Modified Budget

Establish

Abolish

Transfer In

2007 Legislative Changes Adopted

Transfer Out

2007 Proposed Budget

Establish

Abolish

Transfer In

Transfer Out

2007 Adopted Budget

10 5 3 6 7 1 2 1 35

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

10 5 3 6 7 1 2 1 35

0 1 0 0 0 0 0 0 1

-1 0 0 0 0 0 0 0 -1

0 0 0 3 1 0 0 0 4

0 0 0 0 0 0 0 0 0

9 6 3 9 8 1 2 1 39

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

9 6 3 9 8 1 2 1 39

1325 Department of Finance

25 25

1 1

-1 -1

25 25

0 0

0 0

0 0

0 0

25 25

0 0

0 0

0 0

0 0

25 25

HRC HRC Total

8040 Human Rights Commission

5 5

0 0

0 0

5 5

0 0

0 0

0 0

0 0

5 5

0 0

0 0

0 0

0 0

5 5

A

INS INS Total

1910 Insurance

9 9

0 0

0 0

9 9

0 0

0 0

0 0

0 0

9 9

0 0

0 0

0 0

0 0

9 9

A

LAW LAW Total

1420 Department of Law

25 25

0 0

0 0

25 25

0 0

-1 -1

0 0

0 0

24 24

0 0

0 0

0 0

0 0

24 24

A A

LEG LEG LEG Total

1010 Legislative Board 1040 Clerk of the Legislative Board

24 21 45

0 0 0

0 0 0

24 21 45

0 0 0

0 0 0

0 0 0

0 0 0

24 21 45

0 0 0

0 0 0

0 0 0

0 0 0

24 21 45

A

OFA OFA Total

6772 Office for the Aging

37 37

0 0

0 0

37 37

0 0

-21 -21

0 0

0 0

16 16

0 0

0 0

0 0

0 0

16 16

A A

PDF PDF PDF Total

1169 Aid to Defense Pg. (grant) 1170 Public Defender

1 28 29

0 0 0

0 0 0

1 28 29

0 0 0

0 -1 -1

0 0 0

0 0 0

1 27 28

0 0 0

0 0 0

0 0 0

0 0 0

1 27 28

A

PER PER Total

1430 Personnel

39 39

0 0

0 0

39 39

0 0

0 0

0 0

0 0

39 39

0 0

0 0

0 0

0 0

39 39

D-7 9 of 26

COUNTY OF ROCKLAND 2007 BUDGET Staff Composition Agency & Department

Fund

Agency Code

Org. No.

Organization Name

2006 Adopted Budget

2006 Legislative Changes Through 10/2006 Establish Abolish

2006 Modified Budget

2007 County Executive Changes Proposed Establish

D-7 10 of 26

Abolish

Transfer In

Transfer Out

2007 Proposed Budget

2007 Legislative Changes Adopted Establish

Abolish

Transfer In

Transfer Out

2007 Adopted Budget

COUNTY OF ROCKLAND 2007 BUDGET Staff Composition Agency & Department

Fund

Agency Code

Org. No.

Organization Name

2006 Adopted Budget

2006 Legislative Changes Through 10/2006 Establish Abolish

2007 County Executive Changes Proposed

2007 Legislative Changes Adopted

2006 Modified Budget

Establish

Abolish

Transfer In

Transfer Out

2007 Proposed Budget

Establish

Abolish

Transfer In

Transfer Out

2007 Adopted Budget

A

PLN PLN Total

8020 Planning

21 21

0 0

0 0

21 21

0 0

0 0

0 0

-1 -1

20 20

0 0

0 0

0 0

0 0

20 20

A A A A

PRO PRO PRO PRO PRO Total

3140 3142 3143 3144

Probation Intensive Supervision Pg. (grant) Juvenile Intensive Supervision Pg. (grant) Juvenile Accountability Incentive Pg. (grant)

52 1 1 0 54

0 0 0 0 0

0 0 0 0 0

52 1 1 0 54

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

52 1 1 0 54

0 0 0 0 0

-1 0 0 0 -1

0 0 0 0 0

0 0 0 0 0

51 1 1 0 53

A A A

SHF SHF SHF SHF Total

3100 Office of the Sheriff (3108-16 & 3313) 3101 Sheriff-Police Operations (3117-18 & 3120) 3102 Correctional Facility (3141 & 3150)

128 6 175 309

2 0 0 2

0 0 0 0

130 6 175 311

2 0 1 3

0 0 0 0

0 0 0 0

0 0 0 0

132 6 176 314

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

132 6 176 314

A

UNC UNC Total

8050 Commissioner of Labor

1 1

0 0

0 0

1 1

0 0

0 0

0 0

0 0

1 1

0 0

0 0

0 0

0 0

1 1

A

VET VET Total

6510 Veterans' Services

4 4

0 0

0 0

4 4

0 0

0 0

0 0

0 0

4 4

0 0

0 0

0 0

0 0

4 4

A

WM WM Total

6610 Consumer Affairs

18 18

0 0

0 0

18 18

0 0

0 0

0 0

0 0

18 18

0 0

0 0

0 0

0 0

18 18

A A

YB YB YB Total

1250 Youth Bureau 1251 AmeriCorps Pg.(grant)

6 2 8

0 0 0

0 0 0

6 2 8

0 0 0

0 0 0

0 0 0

0 0 0

6 2 8

0 0 0

0 0 0

0 0 0

0 0 0

6 2 8

D D D D D

CRF CRF CRF CRF CRF CRF Total

5010 5015 5020 5110 5120

7 2 14 57 14 94

0 0 0 0 0 0

0 0 0 0 0 0

7 2 14 57 14 94

0 0 0 0 0 0

0 0 0 0 0 0

0 0 1 0 1 2

0 0 -1 0 -1 -2

7 2 14 57 14 94

0 0 0 0 0 0

0 0 -1 -2 0 -3

0 0 0 0 0 0

0 0 0 0 0 0

7 2 13 55 14 91

Highway-Administration Highway-Traffic & Safety Highway-Engineering Highway-Maint. of Roads & Bridges Highway-Drainage

D-7 11 of 26

COUNTY OF ROCKLAND 2007 BUDGET Staff Composition Agency & Department

Fund

Agency Code

Org. No.

Organization Name

DM

RMF RMF Total

5130 Highway-Road Machinery

EH

DMH DMH Total

EH EH EH EH EH EH

2006 Adopted Budget

2006 Legislative Changes Through 10/2006 Establish Abolish

2007 County Executive Changes Proposed

2007 Legislative Changes Adopted

2006 Modified Budget

Establish

Abolish

Transfer In

Transfer Out

2007 Proposed Budget

Establish

Abolish

Transfer In

Transfer Out

2007 Adopted Budget

9 9

0 0

0 0

9 9

0 0

0 0

0 0

0 0

9 9

0 0

0 0

0 0

0 0

9 9

4301 Department of Mental Health

319 319

1 1

-1 -1

319 319

10 10

-3 -3

0 0

0 0

326 326

0 0

-6 -6

0 0

0 0

320 320

HSP HSP HSP HSP HSP HSP HSP Total

4080 4500 4550 4600 4700 4750

11 18 66 20 8 470 593

0 0 0 0 0 0 0

0 0 0 0 0 0 0

11 18 66 20 8 470 593

0 0 0 0 0 7 7

0 -2 0 -1 0 0 -3

1 1 1 0 0 1 4

0 -1 -2 0 0 -2 -5

12 16 65 19 8 476 596

0 0 0 0 0 0 0

0 0 0 1 0 -2 -1

0 0 0 0 0 0 0

0 0 0 0 0 0 0

12 16 65 20 8 474 595

G G G

SWR SWR SWR SWR Total

8110 Sewer-Administration 8120 Sewer-Maintenance 8130 Sewer-Sewage Treatment & Disposal

26 41 31 98

0 0 0 0

0 0 0 0

26 41 31 98

1 0 0 1

-2 0 0 -2

0 0 0 0

0 0 0 0

25 41 31 97

0 0 0 0

1 -1 0 0

0 0 0 0

0 0 0 0

26 40 31 97

M M M M M

DGS DGS DGS DGS DGS DGS Total

2100 2200 2300 2400 2500

7 12 41 121 13 194

0 0 3 0 0 3

0 0 -2 0 0 -2

7 12 42 121 13 195

0 0 1 1 0 2

0 0 0 -2 0 -2

0 0 0 0 0 0

0 0 0 0 0 0

7 12 43 120 13 195

0 0 -1 0 0 -1

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

7 12 42 120 13 194

S

WCC WCC Total

1710 RC Workers' Compensation Consortium

8 8

0 0

0 0

8 8

0 0

0 0

0 0

0 0

8 8

0 0

0 0

0 0

0 0

8 8

TOTAL POSITIONS

Correctional Health Services Hospitals-Administration Hospitals-Admin. Support Services Hospitals-Finance Hospitals-Medical Services Hospitals-Patient Services

DGS-Administration DGS-Purchasing DGS-MIS DGS-Facilities DGS-Communications

2,962

20

(10)

2,972

29

D-7 12 of 26

(43)

16

(16)

2,958

(1)

(18)

-

-

2,939

COUNTY OF ROCKLAND 2007 BUDGET STATEMENT OF DEBT AS OF DECEMBER 31, 2007

SERIAL BONDS SEWER SEWER SEWER PUB IMP SWR B-SRF SWR A-SRF SWR B-SRF PUB IMP SWR A-SRF SWR B-SRF VP VP VP VP VP VP VP SEWER SWR EFC REF 90B SWR EFC REF 92A SWR EFC REF 92B SWR EFC REF 93A VP VP SWR REF 1993 SWR EFC REF 96A PENSION SWR EFC 04D VP VP SWR EFC 05A SWR EFC 05B VP SWR EFC EST VP EST VP EST SWR EFC EST

ISSUE DATE 1984 1986 1986 1989 1990 1992 1992 1992 1993 1993 1994 1994 1997 1998 1999 2000 2001 2001 2002 2002 2002 2002 2002 2003 2003 2003 2003 2004 2004 2005 2005 2005 2006 2006 2006 2007 2007

AVG. NET INT COST % 9.41 7.45 7.00 6.58 7.23 6.23 5.59 5.33 5.28 4.87 5.37 6.00 4.51 4.13 5.00 4.96 4.57 4.57 4.71 4.11 4.15 4.07 3.55 3.63 3.41 4.00 3.42 4.48 3.50 3.40 3.90 3.90 3.74 3.90 4.00 4.50

BALANCE DUE 1,295,000 2,325,000 2,105,000 126,000 257,000 264,000 1,005,000 158,000 865,000 1,065,000 460,000 400,000 6,065,000 13,765,000 7,701,000 11,285,000 11,020,000 5,535,000 6,963,000 669,000 1,390,000 1,127,000 13,680,000 19,070,000 2,635,000 4,135,000 5,395,000 30,327,062 27,300,000 28,750,000 11,720,713 33,391,050 24,512,500 14,930,180 10,100,000 25,000,000 20,400,000

TOTAL PRINCIPAL 450,000 450,000 420,000 42,000 98,000 43,000 160,000 79,000 117,000 145,000 100,000 68,000 1,925,000 1,728,000 600,000 898,000 923,000 125,000 368,000 33,000 62,000 50,000 1,038,000 818,000 265,000 170,000 2,648,200 782,000 2,067,000 1,805,000 345,000 975,000 491,000 395,000 280,000 539,000

$

347,191,505

$

5,500,000 152,000,000 7,500,000 165,000,000

$

$

55,000,000 55,000,000

$

TOTAL TAX ANTICIPATION NOTES

$

83,800,000 175,000,000 258,800,000

$

GRAND TOTAL ALL DEBT

$

825,991,505

$

TOTAL SERIAL BONDS

$

21,502,200

TOTAL INTEREST 102,000 148,000 141,000 7,000 16,000 18,000 46,000 10,000 38,000 30,000 26,000 29,000 286,000 548,000 419,000 562,000 507,000 275,000 190,000 14,000 19,000 16,000 483,000 693,000 86,000 118,000 202,600 765,000 1,018,000 964,000 272,000 689,000 1,399,000 359,000 404,000 630,000 740,000

$

12,269,600

BOND ANTICIPATION NOTES General Purposes General Purposes (Mirant) Sewer Purposes TOTAL BOND ANTICIPATION NOTES

800,000

800,000

190,000 5,700,000 276,000

$

6,166,000

$

1,916,000

REVENUE ANTICIPATION NOTES General Purposes TOTAL REVENUE ANTICIPATION NOTES

-

-

1,916,000

TAX ANTICIPATION NOTES General Purposed (Mirant) General Purposes (Mirant)

D-8

3,352,000 6,240,000

-

-

22,302,200

$

9,592,000

$

29,943,600

COUNTY OF ROCKLAND 2007 BUDGET SUMMARY OF PRINCIPAL & INTEREST - BY FUND

FUND CODE & NAME A

GENERAL FUND

D

COUNTY ROAD FUND

$

DM

ROAD MACHINERY FUND

EH

ENTERPRISE FUND

BOND ANTICIPATION NOTES

SERIAL BONDS

G

SEWER FUND

M

INTERNAL SERVICES FUND

S

WORKERS COMP CONSORTIUM FUND

19,016,000

$

1,916,000

9,592,000

TOTAL $

36,414,000

-

-

-

$

100,000

7,800

-

-

-

$

7,800

2,748,000

-

-

-

$

2,748,000

-

-

$

11,192,000

-

-

-

$

1,784,000

-

-

-

$

1,076,000

1,784,000 $

$

TAX ANTICIPATION NOTES

100,000

10,116,000

TOTAL

5,890,000

REVENUE ANTICIPATION NOTES

33,771,800

$

6,966,000

$

1,916,000

$

9,592,000

$

52,245,800

2007 BUDGET DEBT - BY FUND SEWER FUND 21%

INTERNAL SERVICES FUND 3%

ENTERPRISE FUND 5%

ROAD MACHINERY FUND 0%

GENERAL FUND

COUNTY ROAD FUND

GENERAL FUND 71%

ROAD MACHINERY FUND

D-9

ENTERPRISE FUND

SEWER FUND

INTERNAL SERVICES FUND

COUNTY OF ROCKLAND 2007 BUDGET CONSTITUTIONAL DEBT LIMIT AS OF DECEMBER 31, 2005 The County has the power to contract indebtedness for any County purpose so long as the principal amount thereof shall not exceed seven percent of the most recent five-year average full valuation of taxable real estate of the County and subject to certain enumerated exclusions and deductions such as water and certain sewer facilities and cash appropriations for current debt service. The constitutional method of determining full valuation is by taking the assessed valuation of taxable real estate for the last completed assessment roll and applying thereto the ratio which such assessed valuation bear to the full valuation as determined by the State Board of Real Property Services. The State Legislature is required to prescribe the manner by which such ratio shall be determined. There is no constitutional limitation on the amount that may be raised by the County tax on real estate in any fiscal year to pay principal & interest on County indebtedness. Fiscal Year

Full Valuation

2000 2001 2002 2003 2004

20,462,986,529 23,156,226,257 26,159,184,627 28,084,285,213 31,581,533,884

Total Five Year Valuation

$

129,444,216,510

Average Five Year Valuation

$

25,888,843,302

Debt Limit 7% of Average Full Valuation

$

1,812,219,031

Debt Contracting Limitation: Seven Per Centum of Five Year Average Full Valuation (See Above)

Amount

$

Gross Direct Debt: Serial Bonds Revenue Anticipation Notes Tax Anticipation Notes (Mirant) Bond Anticipation Notes Total Gross Direct Debt

1,812,219,031

269,524,373 40,000,000 119,000,000 11,375,000 $

439,899,373

% of Debt Service

100.00%

14.87% 2.21% 6.57% 0.63% 24.27%

Exclusions and Deductions: Current Budget Appropriations to Pay Non-Exempt Debt Sewer Debt Revenue Anticipation Notes Tax Anticipation Notes (Mirant)

6,245,082 115,365,446 40,000,000 119,000,000

0.34% 6.37% 2.21% 6.57%

Total Exclusions and Deductions:

$

280,610,528

15.48%

Total Net Direct Debt

$

159,288,845

8.79%

Debt – Contracting Margin

$

1,652,930,186

91.21%

D-10

COUNTY OF ROCKLAND 2007 BUDGET LARGEST NYS MANDATED PROGRAMS - 11 YEAR APPROPRIATION HISTORY

Appropriations

Count

Fiscal Years

All Other DSS Programs

1

1997 Adopted

$

35,599,400

$

39,822,000

$

14,144,450

$

4,199,850

2

1998 Adopted

$

35,000,000

$

36,854,200

$

14,800,000

$

5,660,200

3

1999 Adopted

$

38,329,112

$

35,984,000

$

14,775,000

$

6,874,800

4

2000 Adopted

$

38,013,716

$

35,272,200

$

16,160,000

$

10,454,500

5

2001 Adopted

$

43,850,212

$

32,045,000

$

15,283,500

$

11,966,660

6

2002 Adopted

$

52,220,000

$

31,882,050

$

17,524,000

$

16,703,000

7

2003 Adopted

$

66,000,000

$

37,416,250

$

17,595,000

$

21,230,135

8

2004 Adopted

$

69,500,000

$

36,573,750

$

19,218,700

$

23,261,135

9

2005 Adopted

$

71,750,000

$

38,655,000

$

18,705,525

$

23,488,645

10

2006 Adopted

$

62,000,000

$

31,540,000

$

20,795,000

$

22,182,635

11

2007 Adopted

$

59,700,000

$

30,585,000

$

23,732,750

$

21,782,000

MMIS-Medicaid

Pre-K 3-5

Early Intervention 0-2

2007 Budget Total Appropriations Mandated Programs Early Intervention 0-2 16%

MMIS-Medicaid 44%

Pre-K 3-5 17% DSS Programs All Other 23%

D-11

COUNTY OF ROCKLAND 2007 BUDGET LARGEST NYS MANDATED PROGRAMS - 11 YEAR LOCAL SHARE HISTORY

Local Share

Count

Fiscal Years

All Other DSS Programs

1

1997 Adopted

$

25,699,400

$

10,216,400

$

5,744,258

$

1,625,315

2

1998 Adopted

$

25,100,000

$

8,851,900

$

6,339,000

$

2,815,400

3

1999 Adopted

$

28,120,000

$

8,506,100

$

6,401,748

$

2,568,825

4

2000 Adopted

$

26,040,970

$

8,660,776

$

6,553,050

$

4,139,250

5

2001 Adopted

$

30,294,649

$

7,103,500

$

6,903,742

$

4,607,810

6

2002 Adopted

$

36,362,394

$

7,856,250

$

7,719,750

$

10,692,993

7

2003 Adopted

$

45,300,000

$

6,098,000

$

7,590,820

$

7,373,785

8

2004 Adopted

$

51,750,000

$

2,285,300

$

7,901,324

$

8,170,068

9

2005 Adopted

$

57,250,000

$

4,414,725

$

8,214,028

$

8,314,733

10

2006 Adopted

$

62,000,000

$

6,195,500

$

8,636,200

$

7,651,935

11

2007 Adopted

$

59,700,000

$

6,117,000

$

10,342,250

$

7,321,800

MMIS-Medicaid

Pre-K 3-5

Early Intervention 0-2

$70,000,000 $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $1997 Adopted

1998 Adopted

1999 Adopted

2000 Adopted

MMIS-Medicaid

2001 Adopted

2002 Adopted

All Other DSS Programs

D-12

2003 Adopted Pre-K 3-5

2004 Adopted

2005 Adopted

Early Intervention 0-2

2006 Adopted

2007 Adopted

COUNTY OF ROCKLAND 2007 BUDGET 25 YEAR BUDGET HISTORY

Total Appropriations

Total Revenues

Allowance For Uncollectible Taxes

Local Share Required

Approp. Fund Balance

Count 1

1983 Adopted

$164,207,831

$113,863,996

$100,000

$50,443,835

$2,774,700

$0

$0

$47,669,135

2

1984 Adopted

$178,377,178

$119,969,782

$300,000

$58,707,396

$295,100

$0

$11,250,000

$47,162,296

3

1985 Adopted

$209,819,504

$143,771,581

$300,000

$66,347,923

$363,650

$0

$26,000,000

$39,984,273

4

1986 Adopted

$221,379,716

$150,252,544

$300,000

$71,427,172

$4,826,000

$0

$28,300,000

$38,301,172

5

1987 Adopted

$242,310,505

$162,900,367

$300,000

$79,710,138

$3,527,000

$0

$38,500,000

$37,683,138

6

1988 Adopted

$262,749,562

$181,017,048

$0

$81,732,514

$38,132,514

$0

$43,600,000

$0

7

1989 Adopted

$283,816,909

$193,987,946

$300,000

$90,128,963

$5,400,000

$0

$45,700,000

$39,028,963

8

1990 Adopted

$302,496,966

$207,600,524

$300,000

$95,196,442

$8,500,000

$0

$47,700,000

$38,996,442

9

1991 Adopted

$322,093,177

$218,004,531

$300,000

$104,388,646

$6,610,000

$0

$55,141,000

$42,637,646

10

1992 Adopted

$341,445,002

$228,228,635

$3,000,000

$116,216,367

$1,300,000

$0

$66,200,000

$48,716,367

11

1993 Adopted

$353,178,299

$238,348,369

$2,000,000

$116,829,930

$0

$0

$66,240,000

$50,589,930

12

1994 Adopted

$346,719,455

$224,347,284

$1,000,000

$123,372,171

$4,000,000

$0

$68,914,803

$50,457,368

13

1995 Adopted

$362,196,969

$235,431,002

$0

$126,765,967

$4,000,000

$0

$73,424,667

$49,341,300

14

1996 Adopted

$374,329,566

$244,495,699

$0

$129,833,867

$5,000,000

$0

$76,000,000

$48,833,867

15

1997 Adopted

$378,425,908

$249,259,200

$0

$129,166,708

$1,500,000

$0

$79,290,000

$48,376,708

16

1998 Adopted

$393,776,788

$256,926,231

$0

$136,850,557

$5,500,000

$0

$86,180,055

$45,170,502

17

1999 Adopted

$418,595,416

$266,465,444

$0

$152,129,972

$15,453,123

$0

$96,200,000

$40,476,849

18

2000 Adopted

$442,708,191

$284,546,215

$0

$158,161,976

$16,412,674

$0

$102,000,000

$39,749,302

19

2001 Adopted

$488,779,401

$318,940,660

$0

$169,838,741

$20,245,741

$0

$110,440,000

$39,153,000

20

2002 Adopted

$479,940,337

$312,435,412

$0

$167,504,925

$8,290,864

$0

$119,082,236

$40,131,825

21

2003 Adopted

$516,242,838

$333,682,398

$0

$182,560,440

$12,440

$5,200,000

$135,000,000

$42,348,000

22

2004 Adopted

$555,276,579

$356,777,869

$0

$198,498,710

$0

$8,750,000

$144,250,000

$45,498,710

23

2005 Adopted

$588,634,964

$374,915,064

$0

$213,719,900

$0

$10,470,000

$156,500,000

$46,749,900

24

2006 Adopted

$608,359,022

$390,386,022

$0

$217,973,000

$0

$11,350,000

$160,370,000

$46,253,000

25

2007 Adopted

$645,401,810

$421,148,810

$0

$224,253,000

$0

$9,750,000

$168,250,000

$46,253,000

D-13

Mortgage Tax Revenue

Property Tax Levy

Fiscal Years

Sales Tax Revenue

COUNTY OF ROCKLAND 2007 BUDGET Where the Money Comes From

Total Budget Revenue: 2002-2007

2007 Budget

($ in millions)

(percent of total)

Federal Aid 6%

$645.4 $608.4

$588.7 $479.9

$555.4

$516.2

$93.6 $90.2

$41.9

$95.5 $91.9 $8.8

$93.5

$9.8 Sales Tax 26%

$11.4

$10.5 $168.3 $160.4

$5.2

$-

Real Property Tax 7%

$156.5

$144.3 $135.0

$119.1

$46.3 $46.3

$46.7 $40.1

$42.3

$17.8

$19.0

$179.3

$180.4

All Other Revenue 40%

$40.3 $47.0

$86.2

Mortgage Tax 2%

$37.4

$46.2 $36.3

State Aid 15%

$27.9

$26.7

$45.5 $20.0

$24.3

$198.7

$208.2

Federal Aid State Aid

$262.1

$233.1

Mortgage Tax Sales Tax Real Property Tax

2002

2003

2004

2005

2006

2007

Sewer All Other Revenue

D-14

Sewer 4%

COUNTY OF ROCKLAND 2007 BUDGET Where the Money Goes

Total Budget Expense: 2002-2007

2007 Budget

($ in millions)

$645.4 $608.4

$588.7 $555.4

Undistributed & Other 16%

$54.5

Public Safety 9%

$54.1

Home & Community Svcs 3%

$60.8

$49.9

$57.5 $56.4

$47.5

Culture & Recreation 0%

$55.6

$56.2

$47.2

$53.9

Health Services 20%

$50.2

$52.5

General Government 10%

$61.8

$516.2 $479.8

Education 9%

Economic Assist. & Opportunity 23%

$46.2

$47.8

$126.3

$115.7

$40.8 $36.5

Transportation & Internal Svcs 10%

$107.8

$107.5 $101.7

$57.6

$100.5

$63.2

$50.7 $47.3

$46.1

General Government

$43.7 $151.4 $157.0 $127.5

Public Safety

$163.0

$149.9

$0.7

$16.1

$17.0

$59.9

$60.0

$0.7

$0.6

$0.7

$0.6

Education

$149.5

Health Services

$0.6

$20.7

Transportation & Internal Svcs

$23.1

$19.5

$17.5

Economic Assist. & Opportunity Culture & Recreation

2002

$73.2

2003

2004

$104.5

$96.4

$86.3

2005

Home & Community Svcs

2006 D-15

2007

Undistributed & Other

COUNTY OF ROCKLAND 2007 BUDGET MAJOR REVENUE SOURCES The following revenues constitute the largest receipts coming from local sources. SALES TAX Approximately three-quarters of the total local share required for County operations is supplied through local sales tax collected by merchants and administered by the State of New York. The current percentage levied for County purposes is 3.625% with .125% being shared with towns and villages .

For 2007 we are proposing an increase in the sales tax rate of 3/8% with sharing 1/16% with towns and villages for law enforcement. The Proposed Budget estimates total sales tax collections of $168,250,000. This figure represents an increase of $7,880,000 from the 2006 Adopted Budget amount. PROPERTY TAX The property tax levied for County purposes is calculated based on the taxable assessed value of all parcels within the County borders. The tax is collected by individual towns and remitted to the County in the months of January, February and March. The general objective of levying property taxes is to provide sufficient resources for the delivery of quality public services. At the same time, significant effort is devoted to keeping property tax rates as low as possible. This is because other municipal entities including towns, villages and school districts rely exclusively on the property tax. In the end, the property tax levy is the last calculation made in the development of the budget and constitutes the resource of last resort. The 2007 Proposed Budget estimates a real property tax levy of $46,253,000. This figure represents the same figure as the 2006 Adopted amount. MORTGAGE TAX The County mortgage tax is applied to the filing on the value of real estate mortgages and levied at ¼ of 1%. This levy was put into place in 2003 and became effective October 1 of that year. The 2007 Proposed Budget estimates total mortgage tax collections of $9,750,000. This figure represents a decrease of $1,600,000 over the 2006 Adopted amount.

Since the history of this revenue source is so short, trend analysis is not applicable. In its place we used some assumptions on the growth of mortgage activity and the general increase in the cost of properties that are subject to mortgage borrowing. It is expected that a large number of new housing units will be constructed and completed in 2007 due to a substantial condominium development along the Hudson River in the Town of Haverstraw. The increase in interest rates and the uncertainty of the Mirant tax lawsuit has caused a slowdown in mortgage activity and required a reduction in this revenue.

D-16

COUNTY OF ROCKLAND 2007 BUDGET Sources of Funds - Local Taxation

Local Taxation : 2002-2007

2007 Budget

($ in millions)

(percent of total)

$217.97 .97

$213.7 $198.6

$224.25 .97 Sales Tax 75%

$182.5 $159.2

$135.0

$168.25

$160.4

$156.5

$119.1

$144.3 Mortgage Tax 4%

Real Property Tax 21%

$40.1

$42.3

$45.5

$5.2

$8.8

$-

2002

2003

$46.7

$11.4

$10.5

2004

$46.25

$46.3

2005

$9.75

2006

2007

Sales Tax Real Property Tax Mortgage Tax

2007 ADOPTED BUDGET $ $ $ $

168,250,000 Sales Tax 46,253,000 Real Property Tax Levy 9,750,000 Mortgage Tax 224,253,000

D-17

COUNTY OF ROCKLAND 2007 BUDGET 2007 CAPITAL BUDGET The Capital Process: Section 404 of the County Charter formally establishes a capital budgeting process for Rockland County and directs the preparation and submission of the Capital Program by the County Executive in conjunction with the Capital Projects Committee. The Committee is to consider the necessity, priority, feasibility, location, cost and method of financing of all proposed capital projects. Such committee is responsible for preparing a capital plan for the ensuing fiscal year and a proposed capital program for the next six fiscal years, which is prepared in conjunction with the Department of Planning. The Capital Budget serves as a mechanism for defining and prioritizing capital projects. The Capital Budget represents those capital projects that are needed by Rockland County during the next several years. This Capital Budget would meet the County's capital improvement requirements to the fullest extent possible with the County's ability to finance these projects. The County's capital planning membership committee includes the County Executive, members of the County Legislature and various department heads in a process, which determines capital needs and priorities. The development of the Capital Budget takes place over several months beginning in July and ending in October. Capital projects can affect the operating budget in several ways. First, when funds are borrowed, annual principal and interest payments to retire the debt must be made. The County's budget to pay scheduled debt is reflected on Schedules D-8 Statement of Debt, D-9 Debt by Fund, and D-10 Statutory Debt Limit.

Location General Projects Health Complex Projects Highway Projects Hospital Fund Projects Planning Projects Drainage Projects Community College Projects Total Projects Funded & Unfunded

$

$

Project Costs 262,852,200 18,625,000 92,064,540 31,015,800 3,600,000 114,138,250 63,609,359 585,905,149

2007 Capital Budget Community College Projects 11% General Projects 45%

Drainage Projects 19%

Planning Projects 1% Hospital Fund Projects 5%

Highway Projects 16%

D-18

Health Complex Projects 3%