COUNTY OF ROCKLAND 2009 ADOPTED BUDGET TABLE OF CONTENTS Section A – Executive Summary - Budget Message

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Section B – Executive Summary - Government Organization Mission Statement - Office of the County Executive Organizational Chart of County Government Members of the Legislature

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Section C – Executive Summary - Budget Document and Policies How To Use The Budget Document Budget Process Key Budget Dates Basis of Budgeting & Accounting Budget Layout Component Units Glossary of Terms Glossary of Acronyms Fiscal Strategies Debt Management Policy

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Section D – Executive Summary - Profile of Rockland County Profile of the County Principal Taxpayers Demographic & Statistical Data

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Section E – Executive Summary - Budget Summaries, Graphs and Charts Summary of Gross Budget – By Fund Summary of Net Budget – By Fund Summary of Gross Budget – By Activity Summary of Gross Budget – By Account & Activity – General Fund Summary of Net Budget – By Activity Net Operating Budget - Financial Summary Gross Summary By Agency Personal Services Summary County Government Roster Staff Composition By Fund Staff Composition By Agency Staff Composition By Department (Roll-Up) Staff Composition For All Units Positions Abolished/Created by Resolution New Positions Abolished Positions

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Rebandings, Reallocations & Reclassifications Salary Savings Bargaining Units Statement of Debt Summary of Principal & Interest By Fund Constitutional Debt Limit Calculation Largest New York State Mandated Programs By Appropriation Largest New York State Mandated Programs By Local Share Budget History – Twenty-Seven Years Where The Money Comes From Where The Money Goes Property Tax Levy & Rate Local Taxation Sales Tax Rates Local Taxation Capital Budget Summary

Section F – Index – Department Budgets

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COUNTY OF ROCKLAND 2009 ADOPTED BUDGET EXECUTIVE SUMMARY SECTION A BUDGET MESSAGE

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, 2008 To the Honorable Members of the Rockland County Legislature: In accordance with Section 4.04 of the Rockland County Charter, I am respectfully submitting the 2009 Proposed Budget for your review and consideration. As you are aware, the past several weeks have brought much uncertainty to national and global economies. The mortgage, credit and equity markets are in turmoil, which has a direct and adverse impact on our local governmental revenues. My administration began budget cuts last year when the economy began to slip into recession and New York State began to reduce its aid to counties. In 2008, I directed our County departments to hold the line on increases to expenditures and to consolidate functions wherever possible in order to achieve efficiencies. In light of the drastic economic conditions facing federal, state and County government, my administration has prepared a budget that continues the valuable human service programs for the residents of Rockland. The total net proposed spending plan for 2009 is $694.6 million, an increase of 4.06-percent, or $27.1 million, over last year’s budget. I am always reluctant to increase taxes, but with our local sales and mortgage tax revenues decreasing as much as they have, I have no alternative. In order to preserve services and present a balanced budget, we have had to increase the County property tax levy by 9.85percent. This represents an average increase of less than $55 per year for homes with market values of $550,000. Even with this increase, our County tax rate is

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still 51-percent lower than when I took office in 1994 and is among the lowest in the State of New York. The County tax represents approximately seven-percent of residents’ total property tax bills. In order to lessen the burden on taxpayers, we have taken several proactive measures such as consolidation of services that we believe will result in a reduction of costs. In the 2008 Budget I, along with the Legislature, reduced personnel levels by 110 positions and for 2009 we are proposing to eliminate an additional 62 positions, a result of the hiring freeze my administration implemented last year and will continue into the foreseeable future. At my request, this Legislature passed a Targeted Retirement Program that we anticipate could eliminate an additional 30 to 40 positions in 2009 and possibly save County taxpayers $3.8 million dollars. In conjunction with the Legislature, my department heads and staff will implement a plan to ensure that all vital services to our residents will not be affected. We have also in this proposed 2009 Budget reinstated a hotel/motel occupancy tax that was suspended in the late 1980s. We are optimistic that this tax will generate $2.5 million in 2009. We have also consolidated transportation services for the Mental Health, Hospital and Departments of Social Services and have absorbed the Health and Human Services Policy division into the DSS Department, saving hundreds of thousands of dollars while preserving essential services. One of the more difficult decisions we faced in this budget process was the necessity to reduce our payments by 15-percent to our not-for-profit organizations that provide critical services to our residents. As I have directed our County departments to “do more with less,” the current economic conditions force us to ask Rockland’s non-profit organizations to do the same. We understand this puts a strain on their finances, but I pledge that if the economy improves, we will revisit this difficult decision.

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I am pleased to report that one of my long-term initiatives that I announced in last year’s budget message and reemphasized again in my State of the County Address has been realized. In less than one year, the Department of Hospitals has returned to profitability. This means that no taxpayer dollars will be used to subsidize the Hospital in 2009. Given the condition of the local and state economies, we have been granted a oneyear extension on plans to build a new hospital and nursing home in Rockland. Although this project is crucial to addressing the long-term care needs of Rockland’s rapidly aging population, I feel it prudent not to burden our taxpayers with any more debt at this time. I have continued the process of reviewing our current capital projects in order to further reduce further debt, decreasing the total 2009 Capital Project Budget by $48 million, with new funding requests reduced by 35-percent. However, be assured that all public safety projects, including a Countywide interoperable radio program, continue to move forward in order protect the well being of our residents. With the economy weakening, County services are in demand now more than ever. We are the safety net for our residents, providing food stamps, Medicaid, public transportation, and vital healthcare services. As I have expressed to Legislative leadership, this was the hardest budget that we have had to prepare since I took office. The tax increase I propose is unwanted and certainly unwelcome, but it is necessary to continue to support our residents during these difficult times. I would like to take extend my appreciation to Sean Mathews, Chief of Staff, H. Chris Kopf, Commissioner of Finance/Budget Director, Steven J. Grogan, Deputy Budget Director, and their staff. I would also like to thank former Chief of Staff and current Director of Consumer Protection Terry Grosselfinger, and Human Resources Coordinator Laurie Rindskopf. The 2009 Proposed Budget is available online at www.rockland.ny.us. Members of my administration are available for any questions Legislators or their committees may have. C. Scott Vanderhoef, County Executive

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Office of the County Executive C. Scott Vanderhoef, County Executive Sean Matthews, Chief of Staff

Department of Budget & Management H. Chris Kopf, Budget Director Steven J. Grogan, Deputy Budget Director

Nancy J. Hoffman, Operations Analyst - Budget James E. Hayden, Budget Examiner III Michael S. Drummond, Senior Budget Specialist

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COUNTY OF ROCKLAND 2009 ADOPTED BUDGET EXECUTIVE SUMMARY

www.co.rockland.ny.us

COUNTY OF ROCKLAND 2009 ADOPTED BUDGET EXECUTIVE SUMMARY SECTION B 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.

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Safe, secure neighborhoods.

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Outstanding schools.

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Access to excellent health care and human services.

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A diverse population.

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

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A wide range of recreational and cultural activities.

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

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

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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.

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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.

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

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Reduced County welfare rolls by more than 60 percent.

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

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

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Expanded environmental health programs.

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

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ORGANIZATION OF ROCKLAND COUNTY GOVERNMENT CITIZENS

COUNTY

COUNTY EXECUTIVE

LEGISLATURE

Elected

Elected

COUNTY CLERK

SHERIFF

DISTRICT ATTORNEY

Elected

Elected

Elected

BOARD OF ELECTIONS

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 DISTRICT District 1 District 2 District 3 District 4 District 5 District 6 District 7 District 8 District 9 District 10 District 11 District 12 District 13 District 14 District 15 District 16 District 17

LEGISLATOR Hon. Douglas J. Jobson Hon. Michael M. Grant Hon. Jay Hood, Jr. Hon. Ilan S. Schoenberger Hon. Edwin J. Day Hon. Alden H. Wolfe Hon. Philip Soskin Hon. William L. Darden Hon. Gerold M. Bierker Hon. Harriet D. Cornell Hon. Frank Sparaco Hon. Joseph L. Meyers Hon. Jacques O. D'I. Michel Hon. Robert Jackson Hon. Patrick J. Moroney Hon. John A. Murphy Hon. Connie L. Coker

LEGISLATIVE LEADERSHIP Harriet D. Cornell

Chairwoman of the Legislature

William L. Darden

Vice-Chairman

Michael M. Grant

Majority Leader

Alden H. Wolfe

Deputy Majority Leader

Gerold M. Bierker

Minority Leader

Patrick J. Moroney

Deputy Minority Leader

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COUNTY OF ROCKLAND 2009 ADOPTED BUDGET EXECUTIVE SUMMARY SECTION C 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 a glossary of terms to assist you. The budget document is organized into six (6) main sections: 1) Section A – Executive Summary - Budget Message This section contains the budget message from the County Executive. 2) Section B – Executive Summary – Government Organization This section contains the County’s mission statement and various facts about living and working in Rockland, accomplishments and efficiency of Rockland’s government over the past ten years, organizational structure of Rockland’s government and a listing of the members of the Legislature. 3) Section C – Executive Summary - 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, a glossary of acronyms, fiscal strategies and debt management policy. 4) Section D – Executive Summary - Profile of Rockland County This section contains a profile and demographic data of the County, and listing of principal taxpayers. 5) Section E – Executive Summary - 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 New York State mandated programs, contract agency schedules, budget history, fund balance summaries, plus additional highlights in the current budget. 6) Section F – Executive Summary - 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 and a listing & head count by category of the positions in each department. 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 Budget becomes public record in the Clerk’s office and is 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 the 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

Dates

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

Month of May

County departments submit their budget requests to the Departments of Budget & Finance.

June - July

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

June - July

Departments of Budget & Finance begin departmental budget reviews.

Month of August

Departments of Budget & Finance make departmental recommendations.

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.

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

5 working days after receipt from the Legislature

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 APPROACH TO BUDGETING: The Rockland County annual budget serves as the foundation for the County’s financial planning and control. It presents a statement to the public of how the County expects to convert its short and long range plans into programs and services. The budget provides detailed cost information regarding County services and programs and the sources of revenue required to support them.

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.

Rockland County budgets on a line item basis. Expenditures and revenue categories are listed separately for each department, along with the amounts budgeted for each category. County Departments submit budget requests taking into account mandates, program needs, infrastructure maintenance requirements and elements essential to County operations.

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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 The County budget and accounting system are operated on a fund basis, which is the basic fiscal and accounting entity in governmental accounting. A fund is an accounting entity with a separate set of selfbalancing 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. The County divides its funds into three categories: governmental funds, proprietary funds, and fiduciary funds. Most of the basic services provided by the County are financed and accounted for through governmental funds. There are eight individual governmental funds: General, County Road, Road Machinery, Community Development, Sewer District, Special Purpose, Debt Service and Capital Projects Fund. The County adopts an annual budget for the General Fund, County Road Fund, Road Machinery Fund, and Sewer District Fund. Proprietary funds show activities that operate similar to private business enterprises. Fees are charged for services that are provided. The Enterprise Hospital Fund, Internal Services Fund, Liability Fund, Unemployment Fund and Workers’ Compensation Consortium Fund are proprietary. These funds are part of the County annual operating budget. Fiduciary funds are used to account for resources that are held for the benefit of parties outside of the County, thus they are not reflected in the countywide financial statements nor are they part of the County annual operating budget. County Fiduciary funds are Special Purpose Fund and Fiduciary Fund. In addition to three categories of funds, the county has five component units Rockland Community College, Solid Waste Authority, Industrial Development Agency, Soil and Water Conservation District, and Rockland Tobacco Asset Securitization Corporations for which it is financially accountable. Financial information for these component units is reported separately from the financial information presented for the primary government. These funds are not part of the County annual operating budget. The following provides a detailed description of each of the funds:

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 NEW YORK 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.

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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 Departments 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.

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NON-OPERATING BUDGET FUNDS The following funds are not part of the operating budget: 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 ABOLISH POSITION - A currently authorized position deleted from the budget. ACCOUNT NUMBER - An expenditure classification based upon types of spending, such as salaries, fringe benefits, equipment, supplies, contractual expense, program expense and allocated costs. 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. ADOPTED BUDGET - The budget plan for the next fiscal year which has been formally approved pursuant to the provisions of Article 4 of the Rockland County Charter. 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 various user departments. APPROPRIATED FUND BALANCE - The amount of fund balance estimated to be available from previous years and designated for use in the current year and/or ensuing years. 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. Expenditures must be matched by an equivalent dollar amount of revenues for each department and fund. BUDGET MESSAGE - An introductory statement of the proposed budget presented in narrative form. The budget message explains principal budget issues, provides a summary of the most important aspects of the budget, the changes from the previous years and the views and recommendations of the County Executive. CAPITAL BUDGET - The capital program includes capital improvement project appropriations and revenues 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.

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CAPITAL EXPENDITURES - Expenditures in the Capital Projects Funds for major physical improvements and construction or for purchase of equipment having a useful life of at least five years. COMMUNITY DEVELOPMENT FUND - A Special Revenue Fund used to assist participating municipalities in the development of locally approved community or economic development activities, including housing programs, which are eligible under Federal program regulations. This fund is not part of the operating budget nor is it considered an operating fund. COMPONENT UNITS - Legally separate entities for which the County is financially accountable. 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. CONTINGENCY - A budgetary reserve set aside for unforeseen expenditures. 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. 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 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. DISTINGUISHED BUDGET PRESENTATION AWARD - An award given by the Government Finance Officers Association for an efficiently organized and easily readable budget document. Budget documents must meet program criteria as a policy document, operations guide, financial plan and communications device to receive the award. ENCUMBRANCES - Encumbrances are informally defined as “an appropriation that’s spoken for.” They are commitments related to underperformed executed contracts for goods or services.

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ENTERPRISE FUNDS - Self-supporting governmental funds in which the services provided are financed and operated similarly to those of a private business, with the user charges providing the majority of the revenues necessary to support operations. The Hospital (EH) Fund is budgeted as an Enterprise Fund. 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. FIDUCIARY FUND - A fund used to account for resources held for the benefit of parties outside the County. Fiduciary funds are not reflected in government-wide financial statements because the assets of these funds are not available to support the activities of the County. 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. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) - A uniform set of reporting standards derived by certain authorities, principally the Government Accounting Standards Board, with the intended purpose of fairly presenting the results of an organization’s financial activities. GENERAL FUND - The principal operating fund of the County, which includes the budgets, revenues and expenditures for most County departments. GOVERNMENTAL FUND – A fund through which most of the basic services provided by the County are financed and accounted for. Governmental funds utilize the flow of current financial resources measurement focus and the modified accrual basis of accounting. GRANT - A contribution of assets (usually cash) by one government unit to other government organizations. HOSPITAL FUND - A proprietary or enterprise fund used to account for all revenues and expenditures related to the long-term care, nursing home and mental health services provided by the Robert L. Yeager Health Center. INTER-DEPARTMENTAL CHARGES - The charge that a County provider department assesses another County user department for providing direct and measurable services. These represent an appropriation in the County user department’s budget and revenue in the County provider department’s budget. INTEREST - The price paid for the use of money or the return on investment obtained from investing money.

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INTER-FUND TRANSFERS - Transfer of net operating support from one fund to another. For example, the General Fund transfers the net local dollars required to operate the County Road Fund, similar to a subsidy. INTERNAL SERVICES FUND - A fund that provides functions or services by one County department for other County departments on a cost reimbursement basis. LIABILITY FUND - Accounts for liability insurance coverage for the County. LOCAL SHARE - The amount of support required from general County resources such as sales, mortgage and property taxes after all other revenues sources attributed to the operations of a department are subtracted from total appropriations or expenditures. LOCAL SHARE REQUIRED - The amount of support required from general county resources such as sales, mortgage and property taxes, after all other revenues sources attributed to the operations of a department are subtracted from total appropriations or expenditures. MANDATE - Any responsibility, action or procedure that is imposed by one sphere of government on another through legislative, executive or judicial actions as a direct order and/or that is required as a condition for reimbursement of expenditure. 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 available funds within the Contingent Account department. Appropriating unreserved fund balance or unanticipated revenues received or expected to be received. Borrowing pursuant to the Local Finance Law. 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. NET LOCAL SHARE - The difference between General Fund appropriations and revenues, which must be raised through the property tax levy, the County’s sales tax and/or the County’s mortgage tax. NEW POSITION - A new position is an existing job title and/or new job title not previously budgeted. NON-OPERATING BUDGET - The portion of the budget that does not pertain to daily operations, such as the Capital Budget. 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 1. 1000 2. 2000 3. 3000 4. 4000 5. 5000 6. 6000 7. 7000 8. 8000 9. 9000

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

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OPERATING BUDGET – The portion of the budget that pertains to daily operations and provides basic governmental services. The operating budget contains all appropriations and revenues necessary to operate the government. 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. PERSONAL SERVICES - Expenses for salaries and related employee benefits for those employed by the County. Employee benefits include health, dental, and vision insurance, retirement, social security, unemployment, worker’s compensation insurance and tuition reimbursement. PRINCIPAL - The par value or face value of a bond, note and other fixed amount security, not including accrued interest. PROPERTY TAX LEVY - The total amount of real property tax revenue to be raised by the County. PROPOSED BUDGET - The budget plan for the upcoming fiscal year recommended by the County Executive to the County Legislature. PROPRIETARY FUND - A governmental accounting fund in which the services provided are financed and operated similarly to those of a private business. The rate schedules for these services are established with the intent that revenues are adequate to meet all necessary expenditures, on a full accrual accounting basis. REALLOCATION/REBAND - A change in job grade but not in position title for a currently authorized position; an upgrading of a position. RECLASSIFICATION - A change in position title, which may or may not change the job grade for a currently authorized position. RETITLING - A change in position title, which does not change the job grade for a currently authorized position. RESERVE - An account used to indicate that a portion of an operating fund’s fund balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. RESERVED FUND BALANCE - One of three components of total fund balance which indicates the portion of fund balance which can not be appropriated because of legal restrictions, for example encumbrance from prior year budget for contracts to be completed. REVENUE - Funds that the government receives as income. It includes such items as tax payments, fees for specific services, aid from other governments such as state aid and/or federal aid, fines forfeitures, grants, shared revenue and interest income. ROAD (D) FUND - Special Revenue Fund used to account for all revenues and expenditures related to the maintenance and improvement of county roads and bridges and snow removal. The Road Fund is part of the operating budget for the County and is considered an operating fund.

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ROAD (DM) MACHINERY FUND - A fund 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. SEWER (G) FUND - A fund used to account for all the revenues and expenditures related to sewer facility operations, services and normal maintenance. The Sewer Fund is a self-supporting entity with a separate authority to levy real property taxes; Sewer Property Benefit Taxes. UNDESIGNATED FUND BALANCE - One of the three components of total fund balance, which indicates the portion of fund balance, which is neither legally restricted / encumbered or specifically segregated or designated for future purposes. UNEMPLOYMENT FUND - Accounts for the County’s self-insured unemployment insurance program. WORKERS COMPENSATION CONSORTIUM FUND - Accounts for the worker’s compensation self-insurance plan that is comprised of the County and several municipalities.

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GLOSSARY OF ACRONYMS ACP

Assigned Counsel Plan

HRC

Human Rights Commission

AUD

Auditor

HSP

Department of Hospitals

BANS

Bond Anticipation Notes

INS

Insurance Department

BOE

Board of Elections

LAW

Department of Law

CA

Contract Agencies

LEG

County Legislature

CAFR

Comprehensive Annual Financial Report

LSR

Local Share Required

CD

Community Development

MMIS

Medicaid Manged Information System (Medicaid)

CDBG

Community Development Block Grant

OFA

Office for the Aging

CHIPS

Consolidated Local Street & Highway Improvement Pg

PATH

Port Authority Trans Hudson

CLK

County Clerk

PER

Personnel Department

CRF

County Road Fund (Highways)

PLN

Planning Department

DA

District Attorney

PRO

Probation Department

DBL

Disability Services

RANS

Revenue Anticipation Notes

DGS

Department of General Services

RC

Rockland County

DMH

Department of Mental Health

RCC

Rockland Community College

DOH

Department of Health

RMF

Road Machinery Fund

DOT

Department of Transportation

SHF

Sheriff

DSV

Debt Service Fund

SNAP

Supplemental Nutrition Assistance Pg

EDU

Education

SUNY

State University of New York

EISEP

Expanded In-Home Services for the Elderly Pg

SWR

Sewer

EME

Emergency Services

TANS

Tax Anticipation Notes

ENV

Environmental Control

TRF

Transfers (Subsidies)

ERS

Employees' Retirement System

UMTA

Urban Mass Transportation Administration

EXE

County Executive

UNC

Unclassified

FB

Fringe Benefits

VET

Veterans's Services

FIN

Finance Department

VP

Various Purposes

FTA

Federal Tranist Administration

WCC

Workers Compensation Consortium

GAAP

Generally Accepted Accounting Principles

WM

Weights & Measures (Consumer Affairs)

GFOA

Government Finance Officers Association

YB

Youth Bureau

HOPWA

Housing Opportunities for Persons with Aids

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FISCAL STRATEGIES 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.

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

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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-.

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COUNTY OF ROCKLAND 2009 ADOPTED BUDGET EXECUTIVE SUMMARY SECTION D PROFILE OF THE COUNTY OF ROCKLAND

COUNTY PROFILE The County was organized in 1798 and has a land area of 176 square miles. 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. 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, the 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

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public hearing on the budget prior to November 20, and after the public hearing, the Legislature may make changes to the budget. The budget is adopted no later than December 7th. 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. FACTORS AFFECTING FINANCIAL CONDITION The information presented in the financial statements is perhaps best understood when it is considered from the broader perspective of the specific environment within which the County operates. Local Economy A major part of the County's labor force, over 49%, is employed in service related jobs. According to data compiled in 2000 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 287187. 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, Orange and Rockland Utilities, Good Samaritan Hospital and Nyack Hospital. Wealth levels for the County's residents are significantly above State and national averages. The estimated per capita income of County residents in 2006 was $43,751. State per capita income averages reported on this basis were $38,264. The median household income for families residing in the County for 2006 was $67,852, which was significantly greater than the median household income of $45,343 for the State. These statistics were prepared by the U.S. Census Bureau, Small Area Estimates Branch. Hospital services are provided by Good Samaritan Hospital, Helen Hayes Hospital, Nyack Hospital, and Summit Park Hospital (a County owned facility), which 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 lnterstate 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. Freight service is provided by Conrail. 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 the 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 as well. 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, lona College Rockland Campus and Long Island University Rockland Campus, all offer graduate programs.

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The County has a wide array of recreational and cultural facilities highlighted by the Palisades lnterstate 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, museum, winter sports and row boating. The County has 13 parks, all of which have natural scenic areas, some affording panoramic views of the County. There are also over 20 private 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 2007, the County of Rockland experienced a leveling off of retail sales with sales tax revenue showing a modest 1.8% increase over the previous year. The County's housing market softened in 2007, with our mortgage tax revenues declining 9.5% over the previous year, bringing in $9.2 million. LONG TERM FlNANClAL PLANNING The County's future projects include the following: Develop, in conjunction with other County municipalities, a uniform, countywide emergency communication system. Restoration and historic preservation of Dutch Gardens Park in New City. The Village of Haverstraw approved a $200 million waterfront development project of which Phase I is complete. Phase II of the project is in progress Develop a Countywide Emergency Service Radio Communications System, which will allow all agencies to communicate with each other during Countywide events. Extension of the Sewer District's boundaries to include Hillburn, Sloatsburg and Western Ramapo. Additionally, the proposed new 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. Creation of a revolving fund to purchase land/property to construct housing for people with special needs and/or low income. Continuing the open space acquisition program to preserve and protect environmentally sensitive parcels, agricultural value, historical integrity and significant natural beauty. Construction of a new Highway facility that will house all of the County's equipment. Expand academic space for the Early Childhood Program and the Campus Fun & Learn Daycare Center at Rockland Community College. Conduct a preliminary study of County watersheds with regard to drainage issues impacting the multiple jurisdictions within each watershed. Construction of a new state of the art nursing facility at Summit Park Hospital. Continue the process of the redesign and improvement of various County roads to meet the traffic demands of an ever-growing community.

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A feasibility study to determine the value of implementing a 311 Call Center to make government services more accessible to the people of Rockland County. Implementation of a West Shore Railroad Safety and Quiet Zone Project to be funded with an 80% Federal Grant.

CASH MANAGEMENT POLICIES AND PRACTICES The County's investment policies are governed by statutes of the State of New York. The County invests its idle cash in local commercial banks that are authorized by the Legislature. These investments are placed by a competitive bid process 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 2007, the County had an average monthly cash balance in the General Fund of $41.2 million. Earnings from these investments amounted to approximately $2,034,070 for an average rate of return of 4.93%. Additional information on the County's cash management program can be found in Note 1,F in the notes to financial statements.

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.

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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 the current fiscal year, there were 1,830 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. Additional information on the County's pension arrangements and post-employment health care benefits can be found in Note 3 F and J, respectively.

AWARDS AND ACKNOWLEDGEMENTS GFOA - Certificates of Achievement for Excellence in Financial Reporting & Distinguished Budget Presentation The Government Finance Officers Association (GFOA) of the United States and Canada awarded a Certificate of Achievement for Excellence in Financial Reporting to the County of Rockland, New York for its comprehensive annual financial report (CAFR) for the year ended December 31, 2006. The Certificate of Achievement is a prestigious national award-recognizing conformance with the highest standards for preparation of state and local government reports. In order to be awarded a Certificate of Achievement, a government unit must publish an easily readable and efficiently organized comprehensive annual financial report, whose contents conform to program standards. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of only one year. We believe our current report continues to conform to the Certificate of Achievement program requirements, and we are submitting it to GFOA to determine its eligibility for another certificate. The Government Finance Officers Association (GFOA) bestowed a Distinguished Budget Presentation Award to the County of Rockland for the 2005, 2006, 2007 and the 2008 Budget. In order to achieve this prestigious award, a budget document must meet program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. The Budget Award is valid for a period of one year. We intend to continue participation in the program and will be submitting our 2009 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, 2006, amounts to $640.2 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 debt outstanding of $387,415,386 at end of FY 2006. 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 2006, the County received an A1 rating from Moody’s Investors Services. The County has a very favorable bond rating of AA from Standard & Poor’s.

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PRINCIPAL TAXPAYERS

Taxpayer

Type of Business

Mirant

Public Utility

Palisades Interstate Park

State Lands

Pyramid/Eklecco Properties

Assessed Valuation

$

Percent of Total Assessed Valuation

735,380,729

1.56%

1,096,518,337

2.33

Shopping Center

928,288,807

1.97

Wyeth-Ayerest Laboratories Pharmaceuticals

962,418,338

2.05

Orange & Rockland Utilities Public Utility

547,438,599

1.16

United Water

Public Utility

406,594,684

0.86

Verizon

Public Utility

234,342,314

0.50

Glorious Sun Roberts

Retirement Community

124,149,940

0.26

Consolidated Edison

Public Utility

173,120,494

0.37

Novartis Pharmaceuticals

Pharmaceuticals

125,539,176

0.27

$

5,333,791,418

Note…Total Assessed valuation of the 2007 roll is $

47,011,411,426

Source County Officials

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11.35%

DEMOGRAPHIC DATA Year

Population

1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

279,082 282,044 285,265 286,753 287,555 289,644 293,555 294,171 294,636 294,965 296,483

Unemployment Rate 4.0% 3.4% 3.4% 3.3% 3.6% 4.4% 4.7% 4.4% 4.1% 3.7% 3.8%

Source: County of Rockland, NY Comprehensive Annual Financial Report (CAFR) for fiscal year ended December 31, 2007.

Per Capita Personal Income

Year 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

$

36,984 38,396 41,133 40,929 40,789 41,259 44,847 44,847 44,847 46,505

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Median Age 36.9 36.9 36.2 36.3 36.8 37.3 36.9 37.4 37.4 N/A

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 D-8

COUNTY OF ROCKLAND 2009 ADOPTED BUDGET EXECUTIVE SUMMARY SECTION E BUDGET SUMMARIES & GRAPHS

COUNTY OF ROCKLAND 2009 BUDGET SUMMARY OF GROSS BUDGET - BY FUND & ACCOUNT

Account Category

1000's

Salary Accounts

1900's

Fringes

2000's

Equipment

3000's

Supplies

4000's

GENERAL FUND (A) $

103,657,997

ROAD MACHINERY FUND (DM)

COUNTY ROAD FUND (D) $

46,289,949

5,940,969

$

3,406,327

20,000

541,804

HOSPITAL FUND (EH) $

311,583

-

46,524,183

SEWER FUND (G) $

25,077,240

655,000

5,581,717

INTERNAL PUBLIC SERVICES FUND LIABILITY FUND (M) (MS) $

2,829,201

-

11,299,258

$

5,553,309

127,250

-

-

UNEMPLOYMENT FUND (Q) $

-

WORKERS COMP CONSORTIUM DEBT SERVICE FUND FUND (S) (V) $

85,812

$

-

TOTAL ALL FUNDS $

173,631,740

-

-

74,672

-

83,542,281

-

-

-

-

802,250

3,336,385

693,760

423,700

6,288,182

1,554,020

3,239,450

-

-

500

-

15,535,997

Contractual Expense

21,415,620

1,654,350

37,700

5,905,340

7,635,675

6,844,320

-

-

822,580

-

44,315,585

4000's

Aid to Municipalities-Sales Tax Sharing

11,500,000

-

-

-

11,500,000

5000's

Program Expense

-

212,781,920

6000's

Debt Service & Other Expense

7000's

Allocated Costs

21,159,000

8000's

Benefit Control

9,357,250

-

-

-

9000's

Interfund Transfers

53,318,589

-

-

-

-

203,604,670

-

433,900

2,541,000

1,079,300

-

-

-

69,500

1,370,500

670,050

300,000

-

2,201,500

1,171,000

1,751,000

-

-

-

76,200

13,098,700

820,088

1,849,700

-

-

41,400

-

38,124,388

-

-

9,498,250

11,446,000

2,313,200

-

-

-

-

-

-

4,020,100

141,000 -

33,699,000

-

41,363,500

7,500,000

72,264,589

Total Gross Appropriations

$

476,200,460

$

13,208,606

$

2,115,487

$

100,465,645

$

31,835,001

$

30,837,037

$

2,313,200

$

141,000

$

5,045,064

$

41,199,000

$

703,360,500

Departmental Income

$

83,185,797

$

2,668,980

$

797,587

$

90,436,980

$

1,612,840

$

30,211,037

$

2,313,200

$

141,000

$

5,045,064

$

33,699,000

$

250,111,485

-

Contribution from General (A) Fund

8,663,626

1,317,900

5,698,525

-

State Aid

97,593,039

1,698,000

-

3,050,140

-

Federal Aid

40,521,624

178,000

-

1,280,000

-

-

Sewer Tax

-

-

-

-

-

15,680,051

-

-

-

-

102,967,179

-

-

-

-

-

41,979,624

-

28,344,209

626,000

-

-

-

28,344,209

-

-

-

-

1,877,952

-

-

-

-

Appropriated Fund Balance-Special

6,800,000

-

-

-

Mortgage Tax

6,000,000

-

-

-

-

-

-

-

-

-

6,000,000

183,000,000

-

-

-

-

-

-

-

-

-

183,000,000

59,100,000

-

-

-

-

-

-

-

-

-

59,100,000

Sales Tax Property Tax

Total Gross Revenues

Local Share

$

$

476,200,460

-

$

$

13,208,606

-

$

$

2,115,487

-

$

$

100,465,645

-

E-1

$

$

31,835,001

-

$

$

30,837,037

-

$

$

2,313,200

-

$

$

141,000

-

$

$

5,045,064

-

7,500,000

$

$

16,177,952

41,199,000

-

703,360,500

$

-

COUNTY OF ROCKLAND 2009 BUDGET SUMMARY OF NET BUDGET - BY FUND

Category

GENERAL FUND

COUNTY ROAD FUND

ROAD MACHINERY FUND

HOSPITAL FUND

(A)

(D)

(DM)

(EH)

SEWER

FUND

INTERNAL SERVICES FUND

PUBLIC LIABILITY FUND

UNEMPLOYMENT FUND

WORKERS COMP CONSORTIUM FUND

DEBT SERVICE FUND

(M)

(MS)

(Q)

(S)

(V)

(G)

TOTAL ALL FUNDS

Appropriations

$

460,520,409

$

13,208,606

$

2,115,487

$

100,465,645

$

31,835,001

$

30,837,037

$

2,313,200

$

141,000

$

5,045,064

$

41,199,000

$

687,680,449

TOTAL APPROPRIATIONS

$

460,520,409

$

13,208,606

$

2,115,487

$

100,465,645

$

31,835,001

$

30,837,037

$

2,313,200

$

141,000

$

5,045,064

$

41,199,000

$

687,680,449

Departmental

$

83,185,797

$

2,668,980

$

797,587

$

90,436,980

$

1,612,840

$

30,211,037

$

2,313,200

$

141,000

$

5,045,064

$

33,699,000

$

250,111,485

State Aid

97,593,039

1,698,000

-

3,050,140

-

Federal Aid

40,521,624

178,000

-

1,280,000

-

-

Sewer Tax

6,800,000

Approp. Fund Balance - Special

-

-

$

41,979,624

-

$

28,344,209

7,500,000

$

16,177,952

41,199,000

$

439,580,449

$

248,100,000

-

-

1,877,952

-

-

-

-

$

LOCAL SHARE REQUIRED

$

232,419,949

$

8,663,626

$

1,317,900

$

5,698,525

$

County Property Tax

-

-

94,767,120

Sales Tax

-

-

$

$

-

-

797,587

County Mortgage Tax

102,967,179

-

$

0

$

$

-

4,544,980

232,419,949

-

28,344,209

$

$

-

-

228,100,460

NET LOCAL SHARE

-

-

$

0

-

-

TOTAL REVENUES

Less: Approp. Fund Balance

626,000

8,663,626

0

$

1,317,900

31,835,001

-

0

$

5,698,525

$

$

30,837,037

-

0

$

-

$

$

2,313,200

-

0

-

0

$

-

$

$

5,045,064

-

0

$

-

$

$

-

0

$

-

0 $

$

-

-

248,100,000

6,000,000

$

6,000,000

$

183,000,000

$

183,000,000

$

59,100,000

$

59,100,000

$

1.29

E-2

-

$

141,000

$

RATE PER $1,000

$

$

COUNTY OF ROCKLAND 2009 BUDGET SUMMARY OF GROSS BUDGET - ALL FUNDS BY ACTIVITY

Activity Category

County Road Fund

Road Machinery

Hospital Fund

Sewer Fund

Internal Services Fund

Public Liability Fund

Unemployment Fund

Workers Compensation Fund

Debt Service Fund

(A)

(D)

(DM)

(EH)

(G)

(M)

(MS)

(Q)

(S)

(V)

65,707,487

$

General Government

2000

Education

71,631,088

-

-

-

-

-

-

-

-

-

71,631,088

3000

Public Safety

57,861,156

-

-

-

-

-

-

-

-

-

57,861,156

4000

Health Services

35,617,443

-

-

-

-

-

-

-

-

129,293,998

5000

Transportation

28,461,152

-

-

-

-

70,248,572

6000

Economic Assistance & Opportunity

7000

Culture & Recreation

8000

Home & Community Services

9000

Undistributed

Departmental Income

Contribution from General (A) Fund

$

12,059,436

-

$

-

$

93,676,555

2,115,487

465,050

-

-

-

$

27,612,497

2,313,200

$

-

$

5,045,064

$

-

$

73,530,801

-

-

-

-

-

-

-

-

-

158,976,898

575,127

-

-

-

-

-

-

-

-

-

575,127

7,586,058

-

-

-

-

-

-

-

-

25,693,099

1,149,170

-

18,107,041

6,789,090

13,262,910

3,224,540

-

141,000

-

41,199,000

115,549,761

476,200,460

$

13,208,606

$

2,115,487

$

100,465,645

$

31,835,001

$

30,837,037

$

2,313,200

$

141,000

$

5,045,064

$

41,199,000

$

703,360,500

83,185,797

$

2,668,980

$

797,587

$

90,436,980

$

1,612,840

$

30,211,037

$

2,313,200

$

141,000

$

5,045,064

$

33,699,000

$

250,111,485

-

8,663,626

1,317,900

5,698,525

-

State Aid

97,593,039

1,698,000

-

3,050,140

-

Federal Aid

40,521,624

178,000

-

1,280,000

-

Sewer Tax

$

158,976,898

49,784,051

$

-

Grand Total

1000

Total Gross Expenses

$

General Fund

-

-

-

-

-

-

15,680,051

-

-

-

-

102,967,179

-

-

-

-

-

41,979,624

-

28,344,209

626,000

-

-

-

28,344,209

-

-

-

-

1,877,952

-

-

-

-

7,500,000

Appropriated Fund Balance-Special

6,800,000

-

-

-

Mortgage Tax

6,000,000

-

-

-

-

-

-

-

-

-

6,000,000

183,000,000

-

-

-

-

-

-

-

-

-

183,000,000

59,100,000

-

-

-

-

-

-

-

-

-

59,100,000

Sales Tax

Property Tax

Total Gross Revenues

$

Total Gross Local Share

$

476,200,460

-

$

$

13,208,606

-

$

$

2,115,487

-

$

$

100,465,645

-

$

$

31,835,001

-

$

$

E-3

30,837,037

-

$

$

2,313,200

-

$

$

141,000

-

$

$

5,045,064

-

$

$

41,199,000

-

16,177,952

$

$

703,360,500

-

COUNTY OF ROCKLAND 2009 BUDGET

SUMMARY OF GROSS BUDGET - GENERAL FUND BY ACTIVITY & ACCOUNT Activity 1000 General Government

Account Category

1000's

Salary Accounts

1900's

Fringes

2000's

Equipment

3000's

Supplies

4000's

$

Activity 2000 Education

22,025,006

$

10,400,013

Activity 3000 Public Safety

-

$

-

-

Activity 4000 Health Services

33,584,999

$

12,866,872

-

Activity 5000 Transportation

11,909,416

$

5,497,422

-

Activity 6000 Economic Assistance

1,774,226

$

913,326

20,000

Activity 7000 Culture & Recreation

31,441,164

$

15,359,427

-

Activity 8000 Home & Community Svcs

7,341

$

911

-

2,915,845

Activity 9000 Undistributed

$

1,251,978

Grand Total

-

$

103,657,997

-

46,289,949

-

-

-

20,000

748,895

72,000

1,144,950

614,040

319,700

363,500

-

73,300

-

3,336,385

Contractual Expense

16,197,191

1,150

4,192,215

4,901,710

1,392,700

5,667,954

-

562,700

-

32,915,620

5000's

Program Expense

10,715,432

56,172,400

586,720

10,257,355

23,274,000

99,881,153

2,150,835

-

203,604,670

6000's

Debt Service & Other Expense

7000's

Allocated Costs

5,573,700

-

8000's

Benefit Control

47,250

-

9000's

Interfund Transfers

-

-

-

-

-

5,485,400

15,385,538

-

2,417,500

566,775

-

787,200

-

6,263,700

100

-

-

9,310,000

9,357,250

-

-

-

-

-

-

37,933,051

53,318,589

71,631,088

$

57,861,156

$

35,617,443

$

28,461,152

$

158,976,898

$

Departmental Income

$

17,740,130

$

859,000

$

4,655,790

$

6,321,645

$

11,979,152

$

5,578,440

$

778,505

-

21,159,000

-

$

Federal Aid

-

-

65,707,487

33,249,625

631,400

2,541,000

-

$

2,034,669

2,541,000

-

Total Gross Expenses

State Aid

-

575,127

-

$

7,586,058

$

49,784,051

$

476,200,460

$

1,152,340

$

34,899,300

$

83,185,797

1,555,600

14,430,310

15,492,000

29,890,835

-

665,000

614,500

487,280

990,000

37,426,339

-

225,000

275,000

97,593,039

-

40,521,624

Appropriated Fund Balance-Special

-

-

-

-

-

-

-

-

6,800,000

6,800,000

Mortgage Tax

-

-

-

-

-

-

-

-

6,000,000

6,000,000

Sales Tax

-

-

-

-

-

-

-

-

183,000,000

183,000,000

Property Tax

-

-

-

-

-

-

-

-

59,100,000

59,100,000

Total Gross Revenues

$

20,553,304

$

34,108,625

$

6,825,890

$

21,239,235

$

Total Gross Local Share

$

45,154,183

$

37,522,463

$

51,035,266

$

14,378,208

$

E-4

28,461,152

-

$

72,895,614

$

$

86,081,284

$

-

575,127

$

2,042,340

$

$

5,543,718

$

290,074,300

$

(240,290,249) $

476,200,460

-

COUNTY OF ROCKLAND 2009 BUDGET SUMMARY OF NET BUDGET - BY ACTIVITY

DEPT SERIES

TOTAL APPROPRIATIONS

FUNCTION

65,707,487

$

LOCAL SHARE

1000

General Government

2000

Education

71,631,088

34,108,625

37,522,463

3000

Public Safety

57,861,156

6,825,890

51,035,266

4000

Health Services

35,617,443

21,239,235

14,378,208

5000

Transportation

28,461,152

28,461,152

6000

Economic Assistance & Opportunity

158,976,898

72,895,614

7000

Culture & Recreation

8000

Home & Community Services

9000

Undistributed TOTAL-GENERAL FUND

$

TOTAL REVENUES

575,127

$

45,154,183

86,081,284

-

575,127

2,042,340

5,543,718

34,104,000

41,974,300

(7,870,300)

$

13,208,606

DM Fund Road Machinery Fund

$

7,586,058

460,520,409

D Fund County Road Fund

20,553,304

228,100,460

$

232,419,949

4,544,980

8,663,626

2,115,487

797,587

1,317,900

EH Fund Hospital Fund

100,465,645

94,767,120

5,698,525

G Fund Sewer Fund

31,835,001

31,835,001

-

M Fund Internal Services Fund

30,837,037

30,837,037

-

2,313,200

2,313,200

-

141,000

141,000

-

5,045,064

5,045,064

-

41,199,000

41,199,000

-

MS Fund Liability Fund Q Fund Unemployment Fund S Fund Workers Comp. Consortium V Fund Debt Service Fund TOTAL-OTHER FUNDS

$

227,160,040

$

211,479,989

$

15,680,051

TOTAL ALL FUNDS

$

687,680,449

$

439,580,449

$

248,100,000

$

248,100,000

LOCAL SHARE REQUIRED

Less: Appropriated Fund Balance - General Fund

-

NET LOCAL SHARE

$

Mortgage Tax

248,100,000

6,000,000

Sales Tax

183,000,000

AMOUNT TO BE RAISED BY PROPERTY TAX LEVY

$

59,100,000

RATE PER $1,000

$

1.29

E-5

COUNTY OF ROCKLAND 2009 BUDGET NET FINANCIAL SUMMARY - ALL FUNDS Variance 2008 Adopted to 2009 Adopted 2006 ADOPTED

EXPENSE CATEGORY 1000

Personal Services

2000

Equipment

$

2007 ADOPTED

240,795,382

$

2,251,228

2008 ADOPTED

246,495,910

$

2009 PROPOSED

244,513,251

1,052,910

$

2009 ADOPTED

264,779,371

1,619,215

$

1,287,490

$

257,174,021

$

% 12,660,770

802,250

(816,965)

5.18% -50.45%

3000

Supplies

14,540,743

14,373,219

14,929,586

16,033,307

15,535,997

606,411

4.06%

4000

Contractual Expense

39,034,724

41,451,869

55,004,766

57,943,245

55,815,585

810,819

1.47%

5000

Program Expense

188,308,064

195,461,585

206,337,463

208,374,083

212,781,920

6,444,457

6000

Debt Service & Other

34,808,844

52,245,800

42,148,970

41,363,500

41,363,500

35,433,300

35,653,800

37,485,900

38,797,800

8,007,780

8,191,437

8,803,446

9,498,250

45,178,957

50,475,280

56,693,989

56,584,538

7000

Allocated Costs

8000

Benefit Control Accounts

9000

Interfund Transfers

TOTAL EXPENSE

$

608,359,022

$

645,401,810

$

667,536,586

$

694,661,584

$

3.12%

(785,470)

-1.86%

38,124,388

638,488

1.70%

9,498,250

694,804

7.89%

56,584,538

(109,451)

-0.19%

687,680,449

$

20,143,863

3.02%

Total State Aid

90,203,935

93,627,211

93,938,781

103,968,179

102,967,179 $

9,028,398

9.61%

Total Federal Aid

40,334,898

37,431,958

40,569,216

42,762,735

41,979,624 $

1,410,408

3.48%

Sewer Tax

23,566,268

26,278,645

27,007,288

28,344,209

28,344,209 $

1,336,921

Total Approp. Fund Bal.-Special Funds

15,789,859

16,616,472

16,514,775

16,300,000

16,177,952 $

Total Revenues Other Than Taxes

220,491,062

247,194,524

245,704,602

255,186,461

(336,823)

4.95% -2.04%

250,111,485

$

4,406,883

1.79%

TOTAL REVENUE

$

390,386,022

$

421,148,810

$

423,734,662

$

446,561,584

$

439,580,449

$

15,845,787

3.74%

BUDGETARY FUNDS REQUIRED - LSR

$

217,973,000

$

224,253,000

$

243,801,924

$

248,100,000

$

248,100,000

$

4,298,076

1.76%

Appropriated Fund Balance - A Fund

0

0

0

0

0

0

0.00%

Appropriated Fund Balance - D Fund

0

0

0

0

0

0

0.00%

Appropriated Fund Balance - DM Fund

0

0

0

0

0

0

0.00%

NET LOCAL SHARE

$

Mortgage Tax Sales Tax

217,973,000

$

224,253,000

$

243,801,924

$

248,100,000

$

248,100,000

$

4,298,076

1.76% -27.71%

11,350,000

9,750,000

8,300,000

6,000,000

6,000,000

$

(2,300,000)

160,370,000

168,250,000

181,700,000

183,000,000

183,000,000

$

1,300,000

0.72%

$

5,298,076

9.85%

REAL PROPERTY TAX

$

46,253,000

$

46,253,000

$

53,801,924

$

59,100,000

$

59,100,000

PROPERTY TAX RATE PER $1,000

$

1.17

$

1.03

$

1.11

$

1.29

$

1.29

Expenses & Revenues 2006-2009 (in millions)

$440 2009 ADOPTED

$688

$248 $447

2009 PROPOSED

$695

$248 $424

2008 ADOPTED

$668

$244 $421 2007 ADOPTED

$645

$224 $390

2006 ADOPTED

$608

$218

$-

$100 Taxation

$200

$300

$400

Total Expenses

$500

$600 Total Revenues

E-6

$700

$800

COUNTY OF ROCKLAND 2009 BUDGET GROSS SUMMARY - BY AGENCY

Fund

Agency

Agency Desc

A

ACP

ASSIGNED COUNSEL PLAN

A

AUD

COUNTY AUDITOR

A

BOE

A

CA

2008 Adopted Appropriations $

1,355,160

2008 Adopted Revenues $

300,000

2008 Adopted Local Share $

1,055,160

2009 Adopted Approprations $

1,314,825

2009 Adopted Revenues $

274,500

2009 Adopted Local Share $

1,040,325

111,899

94,500

17,399

45,462

25,400

20,062

BOARD OF ELECTIONS

3,129,404

30,000

3,099,404

3,098,648

69,080

3,029,568

CONTRACT AGENCY

5,164,755

-

5,164,755

4,959,870

-

4,959,870

A

CD

COMMUNITY DEVELOPMENT

1,127,324

1,127,324

1,292,355

1,292,355

A

CLK

COUNTY CLERK

4,289,891

3,228,000

1,061,891

4,095,903

3,904,280

191,623

9,880,549

193,600

9,686,949

10,290,132

887,269

9,402,863

A

DA

DISTRICT ATTORNEY

A

DBL

DISABILITY SERVICES

A

DMH

MENTAL HEALTH

A

DOH

A

DOT

A

DSS

SOCIAL SERVICES

A

EDU

EDUCATION

A

EME

EMERGENCY SERVICES

3,808,512

A

ENV

ENVIRONMENTAL CONTROL

2,119,418

A

EXE

EXECUTIVE

A

FB

FRINGE BENEFITS

-

-

-

-

-

-

-

-

8,210,800

6,638,800

1,572,000

9,733,775

8,036,825

1,696,950

HEALTH

75,813,542

43,987,382

31,826,160

81,158,123

47,389,310

33,768,813

PUBLIC TRANSPORTATION

25,727,072

25,736,672

28,461,152

28,461,152

140,697,334

64,929,580

75,767,754

149,916,043

68,502,734

16,221,409

16,785,538

2,393,000

1,415,512

3,900,500

2,541,680

37,000

2,082,418

2,069,156

72,160

1,996,996

5,808,500

2,918,342

2,890,158

5,089,806

2,844,925

2,244,881

8,616,380

13,003,380

(4,387,000)

9,310,000

9,310,000

28,578,062

17,471,155

11,106,907

29,062,871

15,265,140

395,471

480,527

4,120

1,000,747

1,103,720

A

FIN

FINANCE

A

HRC

HUMAN RIGHTS

A

INS

INSURANCE

16,221,409

(9,600)

-

395,471

-

1,168,100

1,168,100

-

81,413,309

-

16,785,538 1,358,820

13,797,731 476,407 (102,973)

A

LAW

LAW

3,093,565

2,457,100

636,465

3,095,877

2,545,020

550,857

A

LEG

LEGISLATURE

3,990,818

189,200

3,801,618

3,974,859

303,160

3,671,699

A

OFA

OFFICE FOR THE AGING

5,232,351

2,734,600

2,497,751

5,083,001

2,842,340

2,240,661

A

PDF

PUBLIC DEFENDER

2,933,335

637,000

2,296,335

3,137,639

726,360

2,411,279

A

PER

PERSONNEL

3,920,909

2,344,900

1,576,009

4,178,610

2,462,240

1,716,370

A

PLN

PLANNING

2,858,604

2,190,300

668,304

2,901,659

1,965,440

936,219

A

PRO

PROBATION

A

SHF

SHERIFF

5,974,703

1,086,600

4,888,103

5,941,563

1,042,500

4,899,063

44,627,105

2,426,875

42,200,230

44,867,142

3,224,950

41,642,192

A

TRF

CONTRIBUTIONS

16,651,411

A

UNC

UNCLASSIFIED

22,941,917

259,389,799

-

16,651,411

15,680,051

(236,447,882)

20,764,709

268,472,380

A

VET

VETERANS' SERVICES

493,283

28,000

556,343

35,580

A

WM

CONSUMER AFFAIRS

1,855,333

1,335,000

520,333

2,006,541

1,514,960

491,581

A

YB

YOUTH BUREAU

2,053,793

774,500

1,279,293

1,947,033

1,080,880

866,153

12,376,883

12,376,883

-

13,208,606

13,208,606

-

2,124,658

2,124,658

-

2,115,487

2,115,487

-

35,084,694

27,726,360

7,358,334

65,380,951

67,565,760

(2,184,809)

5,173,525

(5,173,525)

465,283

-

15,680,051 (247,707,671) 520,763

D

CRF

HIGHWAYS

DM

RMF

ROAD MACHINERY

EH

DMH

MENTAL HEALTH

37,998,204

33,160,611

EH

HSP

HOSPITAL

64,343,105

64,615,408

(272,303)

EH

UNC

UNCLASSIFIED

4,565,290

(4,565,290)

G

SWR

SEWER

30,369,053

30,369,053

-

31,835,001

31,835,001

-

M

DGS

GENERAL SERVICES

30,392,986

30,392,986

-

30,837,037

30,837,037

-

MS

INS

INSURANCE

2,123,000

2,123,000

-

2,313,200

2,313,200

-

Q

PER

PERSONNEL

137,066

137,066

-

141,000

141,000

-

S

WCC

WORKERS' COMP. CONSORTIUM

3,699,753

3,699,753

-

5,045,064

5,045,064

-

V

DSV

DEBT SERVICE

Total

-

41,772,580 $

684,187,997

4,837,593

41,772,580 $

684,187,997 E-7

-

$

-

41,199,000 $

703,360,500

41,199,000 $

703,360,500

$

-

COUNTY OF ROCKLAND 2009 BUDGET PERSONAL SERVICES SUMMARY - ALL FUNDS

Variance 2008 Adopted To 2009 Adopted ACCOUNT NUMBER & DESCRIPTION

2006 ADOPTED

2007 ADOPTED

2008 ADOPTED

2009 PROPOSED

2009 ADOPTED

$

$

$

$

$

1100

Salaries, Employees

154,679,581

157,340,899

1110

Overtime

4,841,049

4,936,300

5,517,956

6,560,000

6,154,264

1130

Temporary

231,000

210,000

1,077,480

740,500

740,500

1170

Summer/Student Employment

181,700

170,900

173,200

164,500

164,500

1190

GML 207-C Payments

25,000

100,075

1800

Relief

2,482,047

2,682,158

3,249,655

TOTAL SALARIES

151,567,731

169,079,500

162,752,176

-

$ $

11,184,445

-

3,820,300

%

3,820,300

7.38%

636,308

11.53%

(336,980)

-31.27%

(8,700)

-5.02%

(100,075)

-100.00%

1,138,142

42.43%

$

163,182,985

$

165,165,146

$

161,118,600

$

180,364,800

$

173,631,740

$

12,513,140

7.77%

$

41,943,620

$

46,153,326

$

49,544,833

$

50,511,850

$

50,511,850

$

967,017

1.95%

1910

Health

1911

Dental

2,262,790

1,997,996

2,468,310

2,535,593

2,535,593

67,283

2.73%

1912

Vision

541,560

619,580

615,420

628,650

628,650

13,230

2.15%

1920

Retirement

18,847,775

18,975,963

16,012,887

13,032,485

12,467,543

1930

Social Security

11,918,977

12,415,161

12,293,431

13,519,928

13,212,580

1940

Unemployment

1950

Workers Compensation

1960

Tuition Chargeback

(3,545,344)

-22.14%

919,149

7.48%

140,000

139,460

137,066

141,000

141,000

3,934

2.87%

1,868,625

939,278

2,232,704

3,955,065

3,955,065

1,722,361

77.14%

89,050

90,000

90,000

90,000

90,000

-

0.00%

TOTAL FRINGES

$

77,612,397

$

81,330,764

$

83,394,651

$

84,414,571

$

83,542,281

$

147,630

0.18%

TOTAL PERSONAL SERVICES

$

240,795,382

$

246,495,910

$

244,513,251

$

264,779,371

$

257,174,021

$

12,660,770

5.18%

PERSONAL SERVICES BUDGET 2006-2009 (in millions)

Total Salaries

Total Fringes

$84

2009 Adopted

$174

$83

2008 Adopted

$161

$81

2007 Adopted

$165

$78

2006 Adopted

$163

$74

2005 Adopted

$150 $0

$20

$40

$60

$80

$100 E-8

$120

$140

$160

$180

$200

COUNTY OF ROCKLAND 2009 BUDGET COUNTY GOVERNMENT ROSTER 1983 - 2009 Budget Year

Position Count

1983 Adopted

2,718

1984 Adopted

2,805

1985 Adopted 1986 Adopted

Annual Change (+/-) %

87

3.20%

2,879

74

2.64%

2,982

103

3.58%

1987 Adopted

2,947

(35)

-1.17%

1988 Adopted

3,066

119

4.04%

1989 Adopted

3,093

27

0.88%

1990 Adopted

3,169

76

2.46%

1991 Adopted

3,157

(12)

-0.38%

1992 Adopted

2,853

(304)

-9.63%

1993 Adopted

2,875

22

0.77%

1994 Adopted

2,888

13

0.45%

1995 Adopted

2,911

23

0.80%

1996 Adopted

2,831

(80)

-2.75%

1997 Adopted

2,809

(22)

-0.78%

1998 Adopted

2,854

45

1.60%

1999 Adopted

2,956

102

3.57%

2000 Adopted

3,023

67

2.27%

2001 Adopted

3,064

41

1.36%

2002 Adopted

3,003

(61)

-1.99%

2003 Adopted

3,011

8

0.27%

2004 Adopted

2,918

(93)

-3.09%

2005 Adopted

2,958

40

1.37%

2006 Adopted

2,962

4

0.14%

2007 Adopted

2,939

(23)

-0.78% -3.44%

2008 Adopted

2,838

(101)

2008 Modified

2,848

10

2009 Adopted

2,731

0.35%

(117)

-4.11%

County Government Roster

3,100 3,000 2,900 2,800 2,700 2,600

09

08

20

07

20

06

20

05

20

04

20

03

20

02

20

01

20

00

20

99

20

98

19

97

19

96

19

95

19

94

19

93

19

92

19

91

19

90

19

89

19

88

19

87

19

86

19

85

19

84

19

19

83

2,500 19

Number of Positions

3,200

Budget Year Position Count

E-9

COUNTY OF ROCKLAND 2009 BUDGET STAFF COMPOSITION BY FUND

Fund Name

Fund

2008 Adopted Budget

2008 Modified Budget

2009 Proposed Budget

2009

Adopted Budget

1602

1612

1610

1581

A

GENERAL FUND

D

COUNTY ROAD FUND

94

94

91

87

DM

ROAD MACHINERY FUND

9

9

9

9

EH

ENTERPRISE FUND

843

843

787

773

G

SEWER FUND

93

93

93

88

M

INTERNAL SERVICES FUND

189

189

188

185

S

WORKERS COMP FUND

8

8

8

8

2,838

2,848

2,786

2,731

TOTAL POSITIONS

2009 Adopted Budget - Positions By Fund

INTERNAL SERVICES FUND M 6.8%

WORKERS COMP FUND S 0.3%

SEWER FUND G 3.2%

ENTERPRISE FUND EH 28.3%

GENERAL FUND A 57.9%

ROAD MACHINERY FUND DM 0.3% COUNTY ROAD FUND D 3.2%

A GENERAL FUND

D COUNTY ROAD FUND

DM ROAD MACHINERY FUND

G SEWER FUND

M INTERNAL SERVICES FUND

S WORKERS COMP FUND

E-10

EH ENTERPRISE FUND

COUNTY OF ROCKLAND 2009 BUDGET STAFF COMPOSITION BY AGENCY

2008 Adopted Budget

2008 Modified Budget

2009 Proposed Budget

County Auditor

2

2

2

2

BOE

Board of Elections

16

16

20

19

A

CD

Community Development

11

11

12

12

A

CLK

County Clerk

42

42

42

38

A

DA

District Attorney

71

74

73

70

A

DBL

Disability Services

0

0

0

0

A

DOH

Health

252

256

246

237

A

DOT

Public Transportation

30

31

31

30

A

DSS

Social Services

492

493

508

480

A

EME

Emergency Services

15

15

15

15

A

ENV

Environmental Resources

22

22

20

19

A

EXE

County Executive

37

37

31

30

A

FIN

Finance

27

27

26

26

A

HRC

Human Rights

4

4

4

4

A

INS

Insurance

8

8

8

7

A

LAW

County Attorney/Law

24

24

23

23

A

LEG

Legislature

44

44

44

42

A

OFA

Office for the Aging

16

16

16

15

A

PDF

Public Defender

28

28

28

28

A

PER

Personnel

40

40

40

38

A

PLN

Planning

21

21

20

19

A

PRO

Probation

51

52

49

47

A

SHF

Sheriff

316

316

320

301

A

UNC

Unclassified

1

1

1

48

A

VET

Veterans

4

4

4

4

A

WM

Consumer Affairs

20

20

19

19

A

YB

Youth Bureau

8

8

8

8

D

CRF

County Road Fund/Highways

94

94

91

87

DM

RMF

Road Machinery

9

9

9

9

EH

DMH

Mental Health

283

283

249

242

EH

HSP

Hospitals

560

560

538

531

G

SWR

Sewer District

93

93

93

88

M

DGS

General Services

189

189

188

185

S

WCC

Workers' Comp Consortium

8

8

8

8

2,838

2,848

2,786

2,731

Fund

Agency Code

A

AUD

A

Agency Name

TOTAL POSITIONS E-11

2009

Adopted Budget

COUNTY OF ROCKLAND 2009 BUDGET Staff Composition By Org 1 Departments

Fund A

Agency Org. Code No. AUD 1320 Auditor AUD - AUDITOR

Organization Name

2008 Adopted Budget 2 2

2008 Legislative Changes Through 10/2008 Establish Abolish 0 0 0 0

2009 County Executive Changes Proposed

2008 Modified Budget 2

Establish 0

Abolish 0

Transfer In 0

2

0

0

2008 Legislative Changes Adopted

Transfer Out 0

2009 Proposed Budget 2

Establish 0

Abolish 0

Transfer In 0

Transfer Out 0

2009 Adopted Budget 2

0

0

2

0

0

0

0

2

A

BOE 1450 Board of Elections BOE - BOARD OF ELECTIONS

16 16

4 4

-4 -4

16 16

4 4

0 0

0 0

0 0

20 20

0 0

0 0

0 0

-1 -1

19 19

A

CD 1260 Community Development Program CD - COMMUNITY DEVELOPMENT

11 11

0 0

0 0

11 11

2 2

-1 -1

0 0

0 0

12 12

0 0

0 0

0 0

0 0

12 12

A A

CLK 1410 County Clerk CLK 1460 County Archivist CLK - CLERK

36 6 42

0 0 0

0 0 0

36 6 42

0 0 0

0 0 0

1 1 2

-1 -1 -2

36 6 42

0 0 0

-3 0 -3

0 0 0

0 -1 -1

33 5 38

A A A A A

DA 1164 Domestic Violence Pg. (grant) DA 1165 District Attorney DA 1167 Crime Victims Witness Pg. (grant) DA 1168 Aid to Prosecution Pg. (grant) DA 3190 Narcotics Task Force DA - DISTRICT ATTORNEY

1 52 0 4 14 71

0 1 0 0 9 10

0 -1 0 0 -6 -7

1 52 0 4 17 74

0 3 0 0 0 3

0 -4 0 0 0 -4

0 0 0 0 0 0

0 0 0 0 0 0

1 51 0 4 17 73

0 0 0 1 0 1

0 0 0 -1 -1 -2

0 0 0 0 0 0

0 -2 0 0 0 -2

1 49 0 4 16 70

A

DBL 8825 Office for People With Disabilities DBL - DISABILITIES

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

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

DOH 1185 Medical Examiner DOH 4010 Department of Health DOH 4012 Cancer & Chronic Illness Prevention Pgs. DOH 4015 Flow Control DOH 4035 Family Health Services DOH 4040 Ryan White Title I Pg. (grant) DOH 4041 HIV Reporting & PNA Pg. (grant) DOH 4043 Ryan White Title II (grant) DOH 4044 Lead Poisoning Prevention Pg. (grant) DOH 4045 EIP/IHAP (grant) DOH 4047 TB Control Outreach Pg. (grant) DOH 4048 Healthy Neighborhoods Pg. (grant) DOH 4049 Child/Family Health Plus Pg - DOH DOH 4050 Emergency Medical Service DOH 4051 Bioterrorism (grant) DOH 4052 Childhood Immunization Pg. (grant) DOH 4053 Mosquito Control Pg. DOH 4054 TANF-EDASP (grant) DOH 4057 Healthy Heart Worksite Wellness Pg. (grant) DOH 4058 Safe Drinking Water Pg. (grant) DOH 4060 Youth Empowerment Against Tobacco Use Pg. (grant) DOH 4061 Steps to a Healthier U.S. Pg. (grant) DOH 4062 Eat Well, Play Hard Pg. (grant) DOH 4082 WIC Program (grant) DOH - DEPT OF HEALTH

10 160 11 0 10 5 2 2 1 5 4 2 3 2 3 2 6 0 0 1 1 4 1 17 252

0 1 0 5 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 7

0 -2 0 0 0 0 0 0 0 0 0 0 0 0 0 -1 0 0 0 0 0 0 0 0 -3

10 159 11 5 10 5 2 2 1 5 4 2 3 2 3 2 6 0 0 1 1 4 1 17 256

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 -6 -1 0 0 0 0 0 0 0 -1 0 0 0 0 0 0 0 0 0 0 -2 0 0 -10

0 1 0.5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 2.5

0 -1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -1 0 -0.5 0 0 -2.5

10 153 10.5 5 10 5 2 2 1 5 3 2 3 2 3 2 6 0 0 1 1 1.5 1 17 246

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

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 -4 0 0 -1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -2 -7

10 147 10.5 5 9 5 2 2 1 5 3 2 3 2 3 2 6 0 0 1 1 1.5 1 15 237

A

DOT 5630 Department of Public Transportation DOT - PUBLIC TRANSPORTATION

30 30

1 1

0 0

31 31

0 0

0 0

0 0

0 0

31 31

0 0

-1 -1

0 0

0 0

30 30

A A A A A A A A

DSS 6010 Department of Social Services DSS 6011 DSS-Transportation DSS 6015 DSS-Displaced Homemaker Pg. (grant) DSS 6034 DSS-TANF Services/Next Steps Pg. (grant) DSS 6035 DSS-NY Works Block Grant Pg.-CASP (grant) DSS 6040 DSS-Child/Family Health Plus Pg.-DSS (grant) DSS 6041 DSS-Child Advocacy Center Pg. (grant) DSS 6042 DSS-CPS Enhanced Staffing Grt DSS - SOCIAL SERVICES

485 0 4 2 0 0 1 0 492

1 0 0 0 0 0 0 1 2

-1 0 0 0 0 0 0 0 -1

485 0 4 2 0 0 1 1 493

10 0 0 0 0 0 0 0 10

-16 0 0 0 0 0 0 0 -16

11 17 0 0 0 0 0 0 28

-5 0 0 0 0 0 -1 -1 -7

485 17 4 2 0 0 0 0 508

0 0 0 0 0 0 0 0 0

-4 0 0 0 0 0 0 0 -4

0 0 0 0 0 0 0 0 0

-24 0 0 0 0 0 0 0 -24

457 17 4 2 0 0 0 0 480

E-12 12 of 40

COUNTY OF ROCKLAND 2009 BUDGET Staff Composition By Org 1 Departments

Fund A A A A

Agency Org. Code No. Organization Name EME 3020 E-911 EME 3410 Fire & Emergency Services EME 3643 Emergency Preparedness Pg. (grant) EME 3644 Hazardous Materials Title III EME - EMERGENCY SERVICES

2008 Adopted Budget 3 11 0 1 15

2008 Legislative Changes Through 10/2008 Establish Abolish 0 0 0 0 0 0 0 0 0 0

2009 County Executive Changes Proposed

2008 Modified Budget 3 11 0 1 15

Establish 0 0 0 0 0

Abolish 0 0 0 0 0

Transfer In 0 0 0 0 0

2008 Legislative Changes Adopted

Transfer Out 0 0 0 0 0

2009 Proposed Budget 3 11 0 1 15

Establish 0 0 0 0 0

Abolish 0 0 0 0 0

Transfer In 0 0 0 0 0

Transfer Out 0 0 0 0 0

2009 Adopted Budget 3 11 0 1 15

A

ENV 8060 Environmental Resources ENV -ENVIRONMENTAL RESOURCES

22 22

0 0

0 0

22 22

0 0

-2 -2

0 0

0 0

20 20

0 0

-1 -1

0 0

0 0

19 19

A A A A A A A A

EXE 1230 County Executive EXE 1235 Office of Health & Human Services Policy EXE 1236 Tourism EXE 1237 Office of Employee Rights & Training EXE 1340 Budget & Management EXE 1470 Board of Ethics EXE 4250 Stop DWI EXE 7510 County Historian EXE - EXECUTIVE

11 6 3 7 6 1 2 1 37

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

11 6 3 7 6 1 2 1 37

0 0 0 0 0 0 0 0 0

0 -1 0 -1 0 0 0 0 -2

0 0 0 0 1 0 0 0 1

0 -5 0 0 0 0 0 0 -5

11 0 3 6 7 1 2 1 31

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 -1 0 -1

0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0

11 0 3 6 7 1 1 1 30

A

FIN 1325 Department of Finance FIN - FINANCE

27 27

0 0

0 0

27 27

0 0

-1 -1

0 0

0 0

26 26

0 0

0 0

0 0

0 0

26 26

A

HRC 8040 Human Rights Commission HRC - HUMAN RIGHTS

4 4

1 1

-1 -1

4 4

0 0

0 0

0 0

0 0

4 4

0 0

0 0

0 0

0 0

4 4

A

INS 1910 Insurance INS - INSURANCE

8 8

0 0

0 0

8 8

0 0

0 0

0 0

0 0

8 8

0 0

0 0

0 0

-1 -1

7 7

A

LAW 1420 Department of Law LAW - COUNTY ATTORNEY

24 24

0 0

0 0

24 24

0 0

-1 -1

0 0

0 0

23 23

0 0

0 0

0 0

0 0

23 23

A A

LEG 1010 Legislative Board LEG 1040 Clerk of the Legislative Board LEG - LEGISLATURE

24 20 44

0 0 0

0 0 0

24 20 44

0 0 0

0 0 0

0 0 0

0 0 0

24 20 44

0 0 0

-1 -1 -2

0 0 0

0 0 0

23 19 42

A

OFA 6772 Office for the Aging OFA - OFFICE FOR THE AGING

16 16

0 0

0 0

16 16

0 0

0 0

0 0

0 0

16 16

0 0

0 0

0 0

-1 -1

15 15

A A

PDF 1169 Aid to Defense Pg. (grant) PDF 1170 Public Defender PDF - PUBLIC DEFENDER

1 27 28

0 0 0

0 0 0

1 27 28

0 0 0

0 0 0

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 1430 Personnel PER - PERSONNEL

40 40

0 0

0 0

40 40

0 0

0 0

0 0

0 0

40 40

0 0

-2 -2

0 0

0 0

38 38

A

PLN 8020 Planning PLN - PLANNING

21 21

1 1

-1 -1

21 21

0 0

-1 -1

0 0

0 0

20 20

0 0

-1 -1

0 0

0 0

19 19

A A A A A

PRO 3140 Probation PRO 3142 Intensive Supervision Pg. (grant) PRO 3143 Juvenile Intensive Supervision Pg. (grant) PRO 3144 Juvenile Accountability Incentive Pg. (grant) PRO 3145 Offender Reentry Grt PRO - PROBATION

49 1 1 0 0 51

0 0 0 0 1 1

0 0 0 0 0 0

49 1 1 0 1 52

0 0 0 0 0 0

-3 0 0 0 0 -3

1 0 0 0 0 1

0 0 -1 0 0 -1

47 1 0 0 1 49

0 0 0 0 0 0

-1 0 0 0 0 -1

0 0 0 0 0 0

-1 0 0 0 0 -1

45 1 0 0 1 47

132 7 177

0 0 0

0 0 0

132 7 177

6 0 0

-1 0 -1

0 0 0

0 0 0

137 7 176

0 0 0

-8 0 -2

0 0 0

-5 -1 -3

124 6 171

A A A

SHF SHF SHF

3100 Office of the Sheriff (3107-16 & 3313) 3101 Sheriff-Police Operations (3117-18 & 3120) 3102 Correctional Facility (3141 & 3150)

E-12 13 of 40

COUNTY OF ROCKLAND 2009 BUDGET Staff Composition By Org 1 Departments

Fund

Agency Org. Code No. SHF - SHERIFF

Organization Name

2008 Adopted Budget 316

2008 Legislative Changes Through 10/2008 Establish Abolish 0 0

2009 County Executive Changes Proposed

2008 Modified Budget 316

Establish 6

Abolish -2

Transfer In 0

2008 Legislative Changes Adopted

Transfer Out 0

2009 Proposed Budget 320

Establish 0

Abolish -10

Transfer In 0

Transfer Out -9

2009 Adopted Budget 301

A A

UNC 1990 Contingency UNC 8050 Commissioner of Labor UNC - UNCLASSIFIED

0 1 1

0 0 0

0 0 0

0 1 1

0 0 0

0 0 0

0 0 0

0 0 0

0 1 1

0 0 0

0 0 0

47 0 47

0 0 0

47 1 48

A

VET 6510 Veterans' Services VET - VERTERANS

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 6610 Consumer Affairs WM - CONSUMER AFFAIRS

20 20

1 1

-1 -1

20 20

0 0

-1 -1

0 0

0 0

19 19

0 0

0 0

0 0

0 0

19 19

A A

YB 1250 Youth Bureau YB 1251 AmeriCorps Pg.(grant) YB - YOUTH BUREAU

7 1 8

0 0 0

0 0 0

7 1 8

0 0 0

0 0 0

0 0 0

0 0 0

7 1 8

0 0 0

0 0 0

0 0 0

0 0 0

7 1 8

D D D D D D

CRF 1992 Highway - Contingency CRF 5010 Highway - Administration CRF 5015 Highway - Traffic & Safety CRF 5020 Highway - Engineering CRF 5110 Highway - Maintenance of Roads & Bridges CRF 5120 Highway - Drainage CRF - COUNTY ROAD FUND/HIGHWAYS

0 7 2 13 57 15 94

0 0 0 1 0 1 2

0 0 0 -1 0 -1 -2

0 7 2 13 57 15 94

0 0 0 0 0 0 0

0 0 0 0 -2 -1 -3

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 7 2 13 55 14 91

0 0 0 0 0 0 0

0 0 0 0 -3 -1 -4

1 0 0 0 0 0 1

0 0 0 0 -1 0 -1

1 7 2 13 51 13 87

DM

RMF 5130 Road Machinery RMF - ROAD MACHINERY

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

EH EH

DMH 1994 DMH - Contingency DMH 4301 Department of Mental Health (m001 - m999) DMH - MENTAL HEALTH

0 283 283

0 0 0

0 0 0

0 283 283

0 0 0

0 -23 -23

0 31.45 31.45

0 -42.45 -42.45

0 249 249

0 0 0

0 -7 -7

16 0 16

0 -16 -16

16 226 242

EH EH EH EH EH EH EH

HSP 1995 Hospital - Contingency HSP 4080 Correctional Health Services HSP 4500 Hospitals-Administration (e301-e401) HSP 4550 Hospitals-Admin. Support Services (e601 - e659) HSP 4600 Hospitals-Finance HSP 4700 Hospitals-Medical Services (e501 - e513) HSP 4750 Hospitals-Patient Services (e801 - e965) HSP - HOSPITALS

0 11.2 12 63 18 8 447.8 560

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 11.2 12 63 18 8 447.8 560

0 0 0 0 0 0 2 2

0 -1 0 -4 -1 -1 -11 -18

0 0 0 0 0 1 1 2

0 0 0 -6 0 -1 -1 -8

0 10.2 12 53 17 7 438.8 538

0 0 0 0 0 0 0 0

0 0 0 -2 0 0 -5 -7

28 0 0 0 0 0 0 28

0 0 0 -2 0 -1 -25 -28

28 10.2 12 49 17 6 408.8 531

G G G G

SWR 1991 SWR 8110 SWR 8120 SWR 8130 SWR - SEWER

0 26 39 28 93

0 0 0 0 0

0 0 0 0 0

0 26 39 28 93

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 26 39 28 93

0 0 0 0 0

0 -1 -2 -2 -5

2 0 0 0 2

0 -1 -1 0 -2

2 24 36 26 88

M M M M M M

DGS 1996 DGS - Contingency DGS 2100 DGS-Administration DGS 2200 DGS-Purchasing (i222 - i223) DGS 2300 DGS-MIS DGS 2400 DGS-Facilities (iI241 - i249) DGS 2500 DGS-Communications (i252 - i254) DGS - GENERAL SERVICES

0 8 12 37 119 13 189

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 8 12 37 119 13 189

0 0 0 0 0 0 0

0 0 0 -1 0 0 -1

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 8 12 36 119 13 188

0 0 0 0 0 0 0

0 0 0 -1 -2 0 -3

6 0 0 0 0 0 6

0 0 0 -1 -5 0 -6

6 8 12 34 112 13 185

S

WCC 1710 RC Workers' Compensation Consortium WCC - WORKERS COMP. 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

2,838.00

30.00

-20.00

2,848.00

27.00

-89.00

67.95

-67.95

2,786.00

1.00

-56.00

100.00

-100.00

2,731.00

Sewer - Contingency Sewer - Administration Sewer - Maintenance Sewer - Sewage Treatment & Disposal

TOTAL POSITIONS

E-12 14 of 40

COUNTY OF ROCKLAND 2009 BUDGET Staff Composition For All Units

Fund A

A

A

A A

A A A A A

A

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

A

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

A A A A

Agency Org1 AUD 1320 AUD - AUDITOR

Org2

Organization Name Auditor

BOE 1450 BOE - BOARD OF ELECTIONS

Board of Elections

2008 Adopted Budget

0.00

0.00

2.00

0.00

0.00

0.00

0.00

16

4 4.00

-4 -4.00

16 16.00

4 4.00

0.00

0.00

0.00

20.00 20.00

0.00

0.00

0.00

-1.00 -1.00

19.00 19.00

0.00

0.00

11.00

2 2.00

-1 -1.00

0.00

0.00

12.00 12.00

0.00

0.00

0.00

0.00

12.00 12.00

0.00

0.00

42.00

0.00

0.00

1 1 2.00

-1 -1 -2.00

36.00 6.00 42.00

0.00

-3.00

0.00

-1.00 -1.00

33.00 5.00 38.00

1

-1

52

3

-4

3.00

-4.00

0.00

0.00

1.00 51.00 0.00 4.00 17.00 73.00

1.00

-1.00 -1.00 -2.00

0.00

-2.00

1.00 49.00 0.00 4.00 16.00 70.00

0.00

0.00

0.00

0.00

0.00 0.00

0.00

0.00

0.00

0.00

0.00 0.00

-6

1

-1

16.00

11.00

CLK CLK CLK - CLERK

42.00

County Clerk County Archivist

DA 1164 DA 1165 DA 1167 DA 1168 DA 3190 DA - DISTRICT ATTORNEY

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

DBL 8825 DBL - DISABILITIES

Office for People With Disabilities

DOH 1185 DOH 4010 DOH 4012 4011 DOH 4012 4013 DOH 4012 4014 DOH 4012 4055 DOH 4012 4056 DOH 4015 DOH 4035 DOH 4040 DOH 4041 DOH 4043 DOH 4044 DOH 4045 DOH 4047 DOH 4048 DOH 4049 DOH 4050 DOH 4051 DOH 4052 DOH 4053 DOH 4054 DOH 4057 DOH 4058 DOH 4060 DOH 4061 DOH 4062 DOH 4082 DOH - DEPT OF HEALTH

Medical Examiner Department of Health Cancer Care Institute Pg Colorectal, Prostate Educ Chronic Disease Prevention Breast Educ & Treatment (BEAT) Tobacco Prevention & Enforcement Pgs Flow Control 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. 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) Eat Well, Play Hard Pg. (grant) WIC Program (grant)

DSS 6010 DSS 6010 DSS 6010 DSS 6010 DSS 6010 DSS 6011 DSS 6015 DSS 6034 DSS 6035 DSS 6040 DSS 6041 DSS 6042 DSS - SOCIAL SERVICES

EME 3020 EME 3410 EME 3643 EME 3644 EME - EMERGENCY SERVICES

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

4

9 10.00

-6 -7.00

74.00

0.00

0.00

0.00

1

-2

159

0

17

0

10

0.00

-10.00

2.50

-2.50

10.00 153.00 3.00 0.00 0.50 3.00 4.00 5.00 10.00 5.00 2.00 2.00 1.00 5.00 3.00 2.00 3.00 2.00 3.00 2.00 6.00 0.00 0.00 1.00 1.00 1.50 1.00 17.00 246.00

31.00

0.00

0.00

0.00

0.00

31.00 31.00

479

10

-16

10 1

-1 -4

10

3

3

1

1

0

0

3

3

4

4

5

10

5

5

2

2

2

2

1

1

5

5

4

4

2

2

3

3

2

-1

2 6

0

0

0

0

1

1

1

1

4

4

1

1 -2

-1 -0.5

1

17

17

252.00

7.00

-3.00

256.00

30 30.00

1 1.00

0 0.00

479

1

-1

31

6

6

0

0

0

0

0

0

0

0

4

4

2

2

0

-1 -1 -7.00

482.00 3.00 0.00 0.00 0.00 17.00 4.00 2.00 0.00 0.00 0.00 0.00 508.00

0.00

3.00 11.00 0.00 1.00 15.00

17

0

0

0

1

1

1 2.00

1

-1.00

493.00

3

3

11

11

0

0

1 15.00

-1

3

1

6

0

0.5

2

3 2

-1

5

10

492.00

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

0

4

0

Transfer Out

1

0

160

Transfer In

6

1

14

Abolish

36

6

0.00

6030 6031 6032 6033

11

36

52

Establish

2

11

71.00

DOT 5630 Department of Public Transportation DOT - PUBLIC TRANSPORTATION

2009 Legislative Changes Adopted

2.00

2

2008 Modified Budget

2009 County Executive Changes Proposed

2009 Proposed Budget 2.00 2.00

CD 1260 Community Development Program CD - COMMUNITY DEVELOPMENT

1410 1460

2008 Legislative Changes Through 10/2008 Establish Abolish

10.00

-16.00

28.00

1

0.00

0.00

15.00

0.00

E-13 16 of 40

0.00

0.00

Establish

Abolish

Transfer In

Transfer Out

0.00

0.00

0.00

0.00

2009 Adopted Budget 2.00 2.00

-3.00

-2.00 1.00

0.00

-2.00

0.00

-2.00 -7.00

10.00 147.00 3.00 0.00 0.50 3.00 4.00 5.00 9.00 5.00 2.00 2.00 1.00 5.00 3.00 2.00 3.00 2.00 3.00 2.00 6.00 0.00 0.00 1.00 1.00 1.50 1.00 15.00 237.00

0.00

-1.00 -1.00

0.00

0.00

30.00 30.00

-2.00

-4.00

-1.00

-4.00

0.00

0.00

-4.00

0.00

-24.00

0.00

0.00

-24.00

454.00 3.00 0.00 0.00 0.00 17.00 4.00 2.00 0.00 0.00 0.00 0.00 480.00

0.00

3.00 11.00 0.00 1.00 15.00

COUNTY OF ROCKLAND 2009 BUDGET Staff Composition For All Units

Fund A

A A A A A A A A

A

A

A

A

A A

A

A A

A

A

A A A A A

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

A A

Agency

Org1

Org2

Organization Name

ENV 8060 Environmental Resources ENV -ENVIRONMENTAL RESOURCES

EXE 1230 EXE 1235 EXE 1236 EXE 1237 EXE 1340 EXE 1470 EXE 4250 EXE 7510 EXE - EXECUTIVE

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

FIN 1325 FIN - FINANCE

Department of Finance

HRC 8040 HRC - HUMAN RIGHTS

Human Rights Commission

INS 1910 INS - INSURANCE

Insurance

LAW 1420 LAW - COUNTY ATTORNEY

Department of Law

LEG 1010 LEG 1040 LEG - LEGISLATURE

Legislative Board Clerk of the Legislative Board

OFA 6772 OFA - OFFICE FOR THE AGING

Office for the Aging

PDF 1169 PDF 1170 PDF - PUBLIC DEFENDER

Aid to Defense Pg. (grant) Public Defender

PER 1430 PER - PERSONNEL

Personnel

PLN 8020 PLN - PLANNING

Planning

PRO 3140 PRO 3142 PRO 3143 PRO 3144 PRO 3145 PRO - PROBATION

Probation Intensive Supervision Pg. (grant) Juvenile Intensive Supervision Pg. (grant) Juvenile Accountability Incentive Pg. (grant) Offender Reentry Grt

SHF SHF SHF SHF SHF SHF SHF SHF SHF SHF SHF SHF SHF SHF SHF SHF SHF SHF - SHERIFF

3100 3100 3100 3100 3100 3100 3100 3100 3100 3100 3100 3101 3101 3101 3101 3102 3102

UNC 1990 UNC 8050 UNC - UNCLASSIFIED

2008 Adopted Budget 22 22.00

22.00

11 6 3

7

7

6

6

1

1

2

2

1

0.00

37.00

27.00

0.00

0.00

27.00

4

1 1.00

-1 -1.00

4.00

8.00

0.00

0.00

8.00

24

0 0.00

0 0.00

24.00

0.00

0.00

44.00

0.00

0.00

16.00

0.00

0.00

28.00

40.00

0.00

0.00

40.00

21

1 1.00

-1 -1.00

21.00

27

1

0.00

20.00 20.00

1 1 0

1 1.00

52.00

4

4

9

9

4

4

13

13

21

21

56

56

3

3

2

2

18

18

0

0

2

2

3

3

2

2

0

0

2

316.00

0.00

0.00

1.00

0

0.00

19.00 19.00

26.00 26.00

0.00

0.00

0.00

0.00

26.00 26.00

0.00

0.00

0.00

0.00

4.00 4.00

0.00

0.00

0.00

0.00

4.00 4.00

0.00

0.00

0.00

0.00

8.00 8.00

0.00

0.00

0.00

-1.00 -1.00

7.00 7.00

0.00

-1 -1.00

0.00

0.00

23.00 23.00

0.00

0.00

0.00

0.00

23.00 23.00

0.00

0.00

0.00

0.00

24.00 20.00 44.00

0.00

-1.00 -1.00 -2.00

0.00

0.00

23.00 19.00 42.00

0.00

0.00

0.00

0.00

16.00 16.00

0.00

0.00

0.00

-1.00 -1.00

15.00 15.00

0.00

0.00

0.00

0.00

1.00 27.00 28.00

0.00

0.00

0.00

0.00

1.00 27.00 28.00

0.00

0.00

0.00

0.00

40.00 40.00

0.00

-2.00 -2.00

0.00

0.00

38.00 38.00

0.00

-1 -1.00

0.00

0.00

20.00 20.00

0.00

-1.00 -1.00

0.00

0.00

19.00 19.00

-3

1

0.00

-3.00

1.00

-1.00

0.00

0.00

-1.00

-1.00

-1.00

-1.00

0.00

-2.00 -10.00

0.00

0.00

0.00

47.00

6.00

-1 -2.00

0.00

0.00

4.00 9.00 4.00 13.00 21.00 56.00 3.00 2.00 24.00 0.00 1.00 3.00 2.00 0.00 2.00 3.00 173.00 320.00

0.00

0.00

0.00

0.00

0.00 1.00 1.00

6 -1

1

E-13 17 of 40

0.00

11.00 0.00 3.00 6.00 7.00 1.00 1.00 1.00 30.00

47.00 1.00 0.00 0.00 1.00 49.00

-1

0

1

0.00

0.00

3

0.00

-1.00 -1.00

0.00

174

0.00

0.00

-1 -1.00

2

3 174

2009 Adopted Budget

0.00

1

0.00

Transfer Out

-5.00

21

49

Transfer In

1.00

40

0

Abolish

-2.00

1

1

1

Establish

0.00

-5

-1

24

1

2009 Legislative Changes Adopted

11.00 0.00 3.00 6.00 7.00 1.00 2.00 1.00 31.00

-1

4

49

1.00

0.00

27

40

316.00

-2 -2.00

16

27

0

0.00

20

16

51.00

Transfer Out

24

20

21.00

Transfer In

8

24

28.00

Abolish

27

8

16.00

Establish

2009 Proposed Budget

1

0.00

44.00

Contingency Commissioner of Labor

0.00

3

24.00

2009 County Executive Changes Proposed

22

0.00

6

4.00

Sheriff-Bomb Disposal Unit Sheriff - Administration Sheriff - Family Ct Invst Unit Sheriff - Civil Sheriff - BCI Sheriff - Police Patrol Sheriff - River Patrol Sheriff - Computer Crime Unit Sheriff - Communications Sheriff - Mounted Patrol Sheriff - Traffic Safety Sheriff - Intelligence Unit Sheriff - Police Info Network Sheriff - REACT Unit Sheriff - Police Academy Sheriff - Alternatives to Incarceration Sheriff - Jail

2008 Modified Budget

11

37.00

3107 3108 3109 3110 3111 3112 3113 3114 3115 3116 3313 3117 3118 3119 3120 3141 3150

2008 Legislative Changes Through 10/2008 Establish Abolish

0.00

-1.00

0.00

-1.00

-3.00 -9.00

4.00 8.00 4.00 13.00 20.00 51.00 3.00 2.00 18.00 0.00 1.00 3.00 2.00 0.00 1.00 3.00 168.00 301.00

0.00

47.00 1.00 48.00

-1.00

-1.00 -1.00

45.00 1.00 0.00 0.00 1.00 47.00

-4.00

-6.00

-1.00

47.00

COUNTY OF ROCKLAND 2009 BUDGET Staff Composition For All Units

Fund A

A

A A

D D D D D D

DM

EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH

Agency

Org1

Org2

Organization Name

VET 6510 VET - VERTERANS

Veterans' Services

WM 6610 WM - CONSUMER AFFAIRS

Consumer Affairs

YB 1250 YB 1251 YB - YOUTH BUREAU

Youth Bureau AmeriCorps Pg.(grant)

2008 Adopted Budget

2008 Legislative Changes Through 10/2008 Establish Abolish

4

2008 Modified Budget

0.00

0.00

4.00

20

1 1.00

-1 -1.00

20.00

0.00

0.00

8.00

7

CRF 1992 Highway - Contingency CRF 5010 Highway - Administration CRF 5015 Highway - Traffic & Safety CRF 5020 Highway - Engineering CRF 5110 Highway - Maintenance of Roads & Bridges CRF 5120 Highway - Drainage CRF - COUNTY ROAD FUND/HIGHWAYS

94.00

RMF 5130 RMF - ROAD MACHINERY

Road Machinery

9.00

DMH 1994 DMH 4301 m001 DMH 4301 m020 DMH 4301 m110 DMH 4301 m111 DMH 4301 m112 DMH 4301 m220 DMH 4301 m221 DMH 4301 m320 DMH 4301 m325 DMH 4301 m340 DMH 4301 m422 DMH 4301 m441 DMH 4301 m510 DMH 4301 m758 DMH 4301 m759 DMH 4301 m760 DMH 4301 m761 DMH 4301 m800 DMH 4301 m801 DMH 4301 m803 DMH 4301 m812 DMH 4301 m870 DMH 4301 m890 DMH 4301 m900 DMH 4301 m990 DMH 4301 m991 DMH 4301 m992 DMH 4301 m993 DMH 4301 m994 DMH 4301 m999 DMH - MENTAL HEALTH

DMH - Contingency DMH - Emergency Unit Clinic DMH - Inpatient Unit DMH - Pomona Clinic DMH - Sexual Offender Treatment Program DMH - Haverstraw Clinic DMH - Drug Abuse Control DMH - Methadone Maint Treatmnt DMH - Partial Hospital DMH - Alcohol Day Rehab DMH - Child Development Center DMH - Garnerville Center DMH - Youth Adult Center DMH - Alcohol Clinic (Closed) DMH - Drug Court DMH - Correctional Behavrl Hlth DMH - Forensic Advocacy Svcs DMH - School Based MH Svcs DMH - Case Management DMH - Spprt Case Mgmt Personnel DMH - SCM Adult Home DMH - Transportation DMH - Monitor & Evaluation DMH - Local Government Unit DMH - Intensive Case Mgmt DMH - Staff Training & Development DMH - Personnel Office DMH - Data Control (Control) DMH - Finance Office DMH - Care Management (Closed) DMH - Administration

0 7

2

2

1

-1

13

1 2.00

-1 -2.00

94.00

0.00

0.00

9.00

57

Transfer Out

0.00

0.00

0.00

0.00

4.00 4.00

0.00

0.00

0.00

0.00

4.00 4.00

0.00

-1 -1.00

0.00

0.00

19.00 19.00

0.00

0.00

0.00

0.00

19.00 19.00

0.00

0.00

0.00

0.00

7.00 1.00 8.00

0.00

0.00

0.00

0.00

7.00 1.00 8.00

0.00

-3.00 -1.00 -4.00

1.00

-1.00

1.00 7.00 2.00 13.00 51.00 13.00 87.00

0.00

0.00

0.00

0.00

9.00 9.00

0.00

-2 -1 -3.00

0.00

0.00

0.00 7.00 2.00 13.00 55.00 14.00 91.00

0.00

0.00

0.00

0.00

9.00 9.00

-2 -3 -5

2 0.1 2 1 0 1

57

9

15

9

0

0

7

7

64.5

64.5

34

34

0

0

7

7

0

0

10.7

10.7

8

8

7.25

7.25

14

14

23.75

23.75

19

19

5.5

5.5

2

-0.7 -7.25

0

-2 -2 -3

1.65 8 -5.5 -1

2

4

4

2.3

2.3

2

2

11

11

7

-2 -1 -1

7

3

3

11

11

1

1

3

3

4

4

0

0

5

5

0

0

18

18

0

0

9

9

283.00

Transfer In

1

7

15

Abolish

20

0

13

Establish

7

1 8.00

0.00

0.00

283.00

2009 Legislative Changes Adopted

2009 Proposed Budget

4

4.00

20.00

2009 County Executive Changes Proposed

2 3.7 -8 3 1 2 2 1 1

-3 -11

-1

0.00

E-13 18 of 40

-1

-2

-1 -23.00

-3 -42.45

31.45

0.00 7.00 61.60 31.00 1.00 7.00 1.00 10.00 8.00 0.00 12.00 23.40 24.00 0.00 1.00 6.00 4.00 2.00 2.00 9.00 0.00 1.00 3.00 5.00 5.00 1.00 4.00 0.00 15.00 0.00 5.00 249.00

Establish

Abolish

Transfer In

Transfer Out

2009 Adopted Budget

1.00

-1.00

16.00 -1.00 -2.00

-4.00 -1.00

-1.00 -1.00 -4.00 -1.00

-1.00 -1.00

-1.00

-1.00

-1.00

0.00

-1.00 -7.00

-2.00

16.00

-16.00

16.00 7.00 56.60 28.00 1.00 7.00 1.00 9.00 7.00 0.00 8.00 21.40 23.00 0.00 1.00 6.00 4.00 2.00 2.00 8.00 0.00 1.00 3.00 5.00 5.00 0.00 4.00 0.00 12.00 0.00 4.00 242.00

COUNTY OF ROCKLAND 2009 BUDGET Staff Composition For All Units

Fund EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH

G G G G

M M M M M M M M M M M M M M M M M

S

Agency

Org1

HSP 1995 HSP 4080 HSP 4500 HSP 4500 HSP 4500 HSP 4500 HSP 4550 HSP 4550 HSP 4550 HSP 4550 HSP 4600 HSP 4700 HSP 4700 HSP 4700 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP 4750 HSP - HOSPITALS

SWR SWR SWR SWR SWR - SEWER

Org2

e301 e302 e304 e401 e607 e628 e631 e659 e501 e504 e510 e801 e804 e825 e901 e904 e905 e907 e908 e910 e913 e922 e928 e931 e934 e937 e940 e947 e950 e956 e962 e965

1991 8110 8120 8130

DGS 1996 DGS 2100 DGS 2200 i222 DGS 2200 i223 DGS 2300 DGS 2400 i241 DGS 2400 i242 DGS 2400 i243 DGS 2400 i244 DGS 2400 i245 DGS 2400 i246 DGS 2400 i247 DGS 2400 i248 DGS 2400 i249 DGS 2500 i252 DGS 2500 i253 DGS 2500 i254 DGS - GENERAL SERVICES

Organization Name Hospital - Contingency Hospital - Correctional Health Services Hospital - Administration Hospital - Medical Library Hospital - Quality Assurance Hospital - Personnel Hospital - Transportation Hospital - Housekeeping Hospital - Materials Mgmt Hospital - Central Supply Hospital - Finance Hospital - Medical Admin Hospital - Physicians Chronic Hospital - Physicians SNF Hospital - Food Services Hospital - Cafeteria Hospital - Laundry Hospital - Patient Svcs Admin Hospital - Medical Records Hospital - Admissions Hospital - Social Worker Hospital - Adult Day Health Hospital - Pharmacy Hospital - Nursing Admin Hospital - Nursing SPH Hospital - Nursing SNF (N.Home) Hospital - Radiology Hospital - Laboratory Hospital - Rehab Therapy Hospital - Physical Therapy Hospital - Occupational Therapy Hospital - Recreational Therapy Hospital - Personal Care Hospital - Outpatient Hospital - Volunteers

Sewer - Contingency Sewer - Administration Sewer - Maintenance Sewer - Sewage Treatment & Disposal

2008 Modified Budget

0

0 11.2

5

5

2

2

3

3

2

6

51

51

4

4

2

2

18

18

2

2

3

3

3

3

49

49

5

5

14

14

2

2

17

17

4

4

7

7

7

7

10

10

17

17

67

67

193.8

193.8

5

5

9

Establish

Abolish

Transfer In

Transfer Out

3 11

6

6

9

9

6

0.00

560.00

0.00

-3.00

6.00

-6.00

0.00

0.00

0.00

0.00

8.00 8.00

1.00

-56.00

100.00

-100.00

2,731.00

-1 -1 -3 -1

-3

-1

0

0

26

26

39

39

28

2.00

28

0.00

0.00

0

93.00

0.00

0.00

0.00

0

8

8

12

12

0

0

37

37

6

-1

6

5

5

10

10

4

4

32

32

12.5

12.5

29

29

13.5

13.5

7

7

7

7

3

3

3

3

0.00

0.00

189.00

0.00

-1.00

0.00

8.00

0.00

0.00

8.00

0.00

0.00

0.00

0.00

8.00 8.00

2,838.00

30.00

-20.00

2,848.00

27.00

-89.00

67.95

-67.95

2,786.00

8

8

E-13 19 of 40

28.00

2009 Adopted Budget

0.00

1

-18.00

Transfer Out

6.00 8.00 12.00 0.00 34.00 4.00 4.00 9.00 4.00 30.00 12.50 29.00 12.50 7.00 7.00 3.00 3.00 185.00

1

2.00

Transfer In

0.00 8.00 12.00 0.00 36.00 6.00 5.00 10.00 4.00 32.00 12.50 29.00 13.50 7.00 7.00 3.00 3.00 188.00

-2 1

2

0.00

Abolish

0.00

-1 1

4

2

Establish

0.00 26.00 39.00 28.00 93.00

-1

6

4

2009 Legislative Changes Adopted

-8.00

-6 -4

-1

2009 Proposed Budget 0.00 10.20 5.00 2.00 3.00 2.00 0.00 47.00 4.00 2.00 17.00 2.00 1.00 4.00 47.00 5.00 15.00 2.00 17.00 5.00 7.00 8.00 10.00 16.00 66.00 190.80 4.00 9.00 3.00 8.00 6.00 9.00 6.00 3.00 2.00 538.00

-1

9

3 11

189.00

2009 County Executive Changes Proposed

2

6

93.00

DGS - Contingency DGS - Administration DGS - Purchasing Division DGS - Materials Management DGS - MIS DGS - Facilities - Admin DGS - Utility Plant DGS - Grounds DGS - Automotive DGS - Maintenance DGS - Housekeeping DGS - Security DGS- Court Facilities DGS- Capital Projects DGS- Mail Svcs DGS - Telephone DGS - Reproduction

2008 Legislative Changes Through 10/2008 Establish Abolish

11.2

560.00

WCC 1710 RC Workers' Compensation Consortium WCC - WORKERS COMP. CONSORTIUM

TOTAL POSITIONS

2008 Adopted Budget

-2.00

-2.00

-1.00

-1.00

-1.00 -1.00 -1.00 -1.00 -3.00 -7.00 -11.00

-4.00

0.00

-7.00

0.00

-1.00 -2.00 -2.00 -5.00

28.00

-28.00

2.00 -1.00 -1.00 2.00

-2.00

6.00

-1.00

-1.00 -2.00 -1.00

-1.00 -1.00

-1.00

-1.00

28.00 10.20 5.00 2.00 3.00 2.00 0.00 43.00 4.00 2.00 17.00 1.00 1.00 4.00 46.00 5.00 15.00 2.00 16.00 5.00 6.00 7.00 9.00 13.00 59.00 175.80 4.00 9.00 3.00 8.00 6.00 9.00 6.00 3.00 2.00 531.00

2.00 24.00 36.00 26.00 88.00

COUNTY OF ROCKLAND 2009 BUDGET Positions Created / Abolished By Resolution - 2008 Positions Established

Date

Resolution#

Fund

Agency

Department Number & Name

Add

Control#

12/18/2007

652

A

DA

3190

Narcotics Task Force

1 1 1 1 1 1 1 1 1

8717 8718 8719 8720 8721 8722 8723 8724 8725

12/18/2007

644

A

DSS

6042

DSS-CPS Enhanced Staffing Grt

1

8731K

2/7/2008

30

A

DOT

2/7/2008

32

A

PRO

5630

Public Transportation

1

3145

PRO-Offender Reentry Grant

1

Position Title

Positions Abolished

Abolish

Net

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

1 1 0 0 0 0 0 0 1

Case Supervisor B

0

1

8732K

Transportation Systems Coordinator

0

1

8733K

Offender Re-Entry Program Coordinator

0

1 0

Undercover Investigator I Undercover Investigator I Undercover Investigator I Undercover Investigator I (Spanish Spkg) Undercover Investigator II Undercover Investigator II Undercover Investigator II Undercover Investigator II Undercover Investigator II

Control#

7055Z 7056Z 4057 6014 5931 7020 7780 8446

Position Title

Investigative Aide I (Narc) Relief Investigative Aide I (Narc) Relief Investigative Aide II (Narc) Investigative Aide II (Narc) Investigative Aide III (Narc) Investigative Aide III (Narc) Investigative Aide III (Narc) Investigative Aide III (Narc)

4/4/2008

113

D

CRF

5020

Highway-Engineering

1

8734

Sr Engineering Technician

7806

Principal Engineering Technician

-1

4/15/2008

217

A

HRC

8040

Human Rights

1

8735

Sr Typist

1124

Clerk Typist

-1

0

5/6/2008

259

A

WM

6610

Consumer Affairs

1

8736

Inspection Specialist (Con Prot)

2088

Consumer Services Inspector I

-1

0

5/6/2008

260

A

DSS

6010

Social Services

1

8737

Child Supp Unit Spvsr

7373

Child Support Specialist

-1

0

5/6/2008

261

D

CRF

5120

Highway-Drainage

1

8738

Sr Engineering Technician

7896

Clerk of the Works I

-1

0

5/20/2008

302

A

PLN

8020

Planning

1

8739

Principal Planner

7828

Associate Planner

-1

0

6/17/2008

335

A

BOE

1450

Board of Elections (positions terminate on 12/31/2008)

1 1 1 1

8740K 8741K 8742K 8743K

Voting Systems Machine Technician Voting Systems Machine Technician Voting Poll Site Coordinator Voting Poll Site Coordinator

-1 -1 -1 -1

0 0 0 0

Voting Systems Machine Technician Voting Systems Machine Technician Voting Poll Site Coordinator Voting Poll Site Coordinator

8740K 8741K 8742K 8743K

9/2/2008

435

A

DOH

4010

Health Department

1

8744

PH Specialist II

8202

PH Assessment Asst II (French/Creole Spkg)

-1

0

9/16/2008

487

A

DA

1165

District Attorney

1

8745

Executive District Attorney

8138

Supervising Asst DA

-1

0

9/16/2008

468

A

DOH

4052

DOH-Child Immunization Grant

1

8746K

Sr Medical Clerk-Typist

8005

Medical Clerk-Typist

-1

0

9/16/2008

486

A

DOH

4015

DOH-Flow Control

1 1 1 1 1

8747K 8748K 8749K 8750K 8751K

Public Health Technician I Public Health Technician I Public Health Technician I Clerk-Typist Flow Control Engineer

0 0 0 0 0

1 1 1 1 1

9/16/2008

486

A

DOH

4010

Health Department

-1

-1

-20

10

Total Position Changes By Legislative Resolution

7710 Public Health Engineer 30

Summary 2008 Adopted Position Count

2,838

Established By Resolution

30

Abolished By Resolution

-20

2008 Modified Position Count

2,848

E-14

COUNTY OF ROCKLAND 2009 BUDGET

APPROVED NEW POSITIONS

Activity

Category

Position Number

Board of Elections

1000

CLASN

N001

VotingSyst&MachTech (HAVA 8740K)

$

46,350

1

BOE1450

Board of Elections

1000

CLASN

N002

VotingSyst&MachTech (HAVA 8741K)

$

46,350

1

A

BOE1450

Board of Elections

1000

CLASN

N003

Voting Poll Site Coord (HAVA 8742K)

$

42,945

1

A

BOE1450

Board of Elections

1000

CLASN

N004

Voting Poll Site Coord (HAVA 8743K)

$

42,945

1

A

CD1260

Community Development

1000

CLASN

N001

Asst to the Director CD-MB2 (8761)

$

60,000

1

A

CD1260

Community Development

1000

CLASN

N002

Community Builder (8762) Re:X8205

$

46,000

1

A

DA1165

District Attorney

1000

CLASN

N001

Sr Clerk (8764) re: X6409

$

34,610

1

A

DA1165

District Attorney

1000

CLASN

N002

First Asst DA (8765) re:X2103

$

136,673

1

A

DA1165

District Attorney

1000

CLASN

N003

Chief Criminal Investgtr (8766) re:X0551

$

143,650

1

A

DA1168

Aid to Prosecution Prg

1000

CLASN

N001

CrimJusticeAsst-SpS(8768)sg12 re:X7917

$

46,066

1

A

DSS6010

Department of Social Services

6000

CLASN

N001

Social Welfare Examiner (8771) re:X7470

$

45,500

1

A

DSS6010

Department of Social Services

6000

CLASN

N002

Sr Account Clerk (8772) re:X2477

$

37,700

1

A

DSS6010

Department of Social Services

6000

CLASN

N003

Rcds Mgmt Specialist (8773) re:X7617

$

57,700

1

A

DSS6010

Department of Social Services

6000

CLASN

N004

Senior Typist (8774) re:X1622

$

36,200

1

A

DSS6010

Department of Social Services

6000

CLASN

N005

Case Supervisor Grd B (8775) re:X5014

$

76,400

1

A

DSS6010

Department of Social Services

6000

CLASN

N006

Housing Locator (8776) re:X1386

$

80,200

1

A

DSS6010

Department of Social Services

6000

CLASN

N007

Sr Social Welf Examiner (8777) re:X6555

$

50,200

1

A

DSS6010

Department of Social Services

6000

CLASN

N008

Paralegal Specialist I (ML)(8778) re:X8184

$

47,800

1

A

DSS6010

Department of Social Services

6000

CLASN

N009

Community Svcs Wkr I (8779) re:X5022

$

32,800

1

A

DSS6010

Department of Social Services

6000

CLASN

N010

Social Welfare Examiner (8780) Re:X1533

$

43,450

1

EH

HSPE825

Hospital-Laundry

4000

CLASN

N001

Lndry Wkr I HSP(8797)e825 re:X1480e801

$

29,965

1

EH

HSPE905

Hospital-Admissions

4000

CLASN

N002

AdmsClkHsp-sg8(8798)e905re:X7648e928

$

37,858

1

$

1,221,362

22

Fund

Dept

A

BOE1450

A

Dept Desc

E-15

2009 Adopted

Description

Count

COUNTY OF ROCKLAND 2009 BUDGET ABOLISHED POSITIONS

Fund

Dept

Activity

Category

Position Number

A

CD1260

Community Development

1000

CLASX

X8205

Comm Dev Aide Re:N002

$

(35,940)

-1

A

CLK1410

County Clerk

1000

CLASX

X5309

Records Clerk

$

(43,454)

-1

A

CLK1410

County Clerk

1000

CLASX

X7184

Records Clerk

$

(34,610)

-1

A

CLK1410

County Clerk

1000

CLASX

X8065

Clerk

$

(35,638)

-1

A

DA1165

District Attorney

1000

CLASX

X0551

Sr Criminal Investigator Re: N003

$

(143,650)

-1

A

DA1165

District Attorney

1000

CLASX

X2103

Exec ADA re: N002

$

(126,000)

-1

A

DA1165

District Attorney

1000

CLASX

X5242

Sr Asst DA (Vacant)

$

(55,000)

-1

A

DA1165

District Attorney

1000

CLASX

X6409

Sr Typist re: N001

$

(34,610)

-1

A

DA1168

Aid to Prosecution Prg

1000

CLASX

X7917

Career Crim Pg Asst re:N001

$

(46,066)

-1

A

DA3190

Narcotics Task Force

3000

CLASX

X8725

Project Asst II

$

(60,390)

-1

A

DOH4010

Department of Health

4000

CLASX

X1134

PH Nurse (Vacant)

$

(69,532)

-1

A

DOH4010

Department of Health

4000

CLASX

X4091

Med Clerk Typist (Vacant)

$

(37,858)

-1

A

DOH4010

Department of Health

4000

CLASX

X5591

Acct Clk Typist

$

(37,998)

-1

A

DOH4010

Department of Health

4000

CLASX

X6371

Princ Acccount Clerk

$

(54,998)

-1

A

DOH4010

Department of Health

4000

CLASX

X7366

PH Technician I (Vacant)

$

(43,454)

-1

A

DOH4010

Department of Health

4000

CLASX

X7707

Dental Hygienist LTFT re:R001Z

$

(61,586)

-1

A

DOH4010

Department of Health

4000

CLASX

X8331

GIS Tech II (Vacant)

$

(63,854)

-1

A

DOH4010

Department of Health

4000

CLASX

X8559

PH Social Worker I (Vacant)

$

(76,442)

-1

A

DOH4013

DOH-Colorectal, Prostate Education

4000

CLASX

X8626

PH Aide LFT (Vacant)

$

(16,613)

-1

A

DOH4047

DOH-TB Control Outreach Grt

4000

CLASX

X6895

PH Aide (Vacant)

$

(34,610)

-1

A

DOH4061

DOH-Steps to a Healthier U.S. Grt

4000

CLASX

X8297

Prg Spec PH Educ (Vacant)

$

(72,988)

-1

A

DOH4061

DOH-Steps to a Healthier U.S. Grt

4000

CLASX

X8299

Secty Ast I (Vacant)

$

(51,728)

-1

A

DOT5630

Department of Public Transportation

5000

CLASX

X8621

Transit Analyst II

$

(69,586)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X1386

Caseworker re:N006

$

(76,442)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X1533

Sr SW Examiner Re: N010

$

(63,402)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X1622

Clerk re:N004

$

(39,676)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X1655

Homemaker-A (Vacant)

$

(41,480)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X1684

Sr Caseworker (Vacant)

$

(57,690)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X2477

Account Clerk re:N002

$

(31,454)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X3825

Account Clerk

$

(35,819)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X5014

SS Investigator (Fraud) re:N005

$

(43,454)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X5022

Data Entry Operator I re:N009

$

(32,142)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X5076

Support Inv I

$

(43,454)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X5442

Caseworker (Vacant)

$

(52,480)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X5735

Caseworker Sp Spkg

$

(52,480)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X6555

SS Investigator (Fraud) re:N007

$

(43,454)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X7237

Shelter Svcs Wkr 1/2 (Vacant)

$

(16,416)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X7470

Employment Asst II re:N001

$

(45,518)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X7617

Sr Admin Analyst re:N003

$

(63,402)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X7897

Crd Enh Dr/Alc Svcs (Vacant)

$

(60,232)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X8156

Support Invest I (55A) 1/2 (Vacant)

$

(28,844)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X8180

Comm Svcs Wkr II

$

(34,610)

-1

A

DSS6010

Department of Social Services

6000

CLASX

X8184

SS Investigator (Fraud) re:N008

$

(43,454)

-1

A

ENV8060

Environmental Resources

8000

CLASX

X7631

Park Ranger I (Vacant)

$

(62,561)

-1

A

ENV8060

Environmental Resources

8000

CLASX

X7834

Groundsworker (Vacant)

$

(27,324)

-1

A

ENV8060

Environmental Resources

8000

CLASX

X8671

Security Aide

$

(41,520)

-1

A

EXE1235

Health/Human Svcs Policy (Closed)

1000

CLASX

X8461

Ast to CE Health/Human Svcs (Vacant)

$

(25,440)

-1

A

EXE1237

Office of Employee Rights & Training

1000

CLASX

X8212

Sr Clerk 55a (Vacant)

$

(34,610)

-1

A

EXE4250

Stop DWI

4000

CLASX

X8188

Stop DWI Asst

$

(50,168)

-1

A

FIN1325

Department of Finance

1000

CLASX

X3227

Sr Acct Clerk-Typist (Vacant)

$

(36,182)

-1

A

LAW1420

Department of Law

1000

CLASX

X8244

Princ Ast County Atty (Vacant)

$

(81,827)

-1

Dept Desc

E-16 22 of 40

Description

2009 Adopted

Count

COUNTY OF ROCKLAND 2009 BUDGET ABOLISHED POSITIONS

Fund

Dept

Activity

Category

Position Number

A

LEG1010

Legislative Board

1000

CLASX

X7442

Leg Asst (ERI)

$

(55,132)

-1

A

LEG1040

Clerk of the Legislative Board

1000

CLASX

X7912

Sr Commitee Clerk

$

(38,719)

-1

A

PER1430

Department of Personnel

1000

CLASX

X7569

Personnel Specialist

$

(63,402)

-1

A

PER1430

Department of Personnel

1000

CLASX

X8251

Personnel Asst

$

(50,168)

-1

A

PLN8020

Planning

8000

CLASX

X8485

Sr Planner

$

(60,232)

-1

A

PLN8020

Planning

8000

CLASX

X8689

Planner (Vacant)

$

(54,998)

-1

A

PRO3140

Probation

3000

CLASX

X5964

Probation Officer Spanish Spkg

$

(57,690)

-1

A

PRO3140

Probation

3000

CLASX

X6071

Sr Probation Officer (Vacant)

$

(92,480)

-1

A

PRO3140

Probation

3000

CLASX

X6274

Probation Officer 1/2 (Vacant)

$

(28,844)

-1

A

PRO3140

Probation

3000

CLASX

X8146

Clerk (Vacant)

$

(41,480)

-1

A

SHF3111

Sheriff - B.C.I.

3000

CLASX

X5925

Sr Typist

$

(34,610)

-1

A

SHF3112

Sheriff - Patrol

3000

CLASX

X8690

Sr Typist

$

(34,610)

-1

A

SHF3150

Sheriff - Jail

3000

CLASX

X7590

Cook I (Vacant)

$

(34,572)

-1

A

SHF3150

Sheriff - Jail

3000

CLASX

X7778

Food Service Helper

$

(29,962)

-1

A

SHF3150

Sheriff - Jail

3000

CLASX

X8693

Clerk-Typist

$

(30,014)

-1

A

SHF3313

Sheriff - Traffic Safety Board

3000

CLASX

X5494

Program Asst PT (Vacant) SHF3313

$

(21,288)

-1

A

WM6610

Consumer Affairs

6000

CLASX

X8634

Consumer Svcs Insp I (Vacant)

$

(45,518)

-1

D

CRF5110

Highway-Maint of Roads & Bridges

5000

CLASX

X0405

Laborer II

$

(39,764)

-1

D

CRF5110

Highway-Maint of Roads & Bridges

5000

CLASX

X0406

Laborer II

$

(39,764)

-1

D

CRF5110

Highway-Maint of Roads & Bridges

5000

CLASX

X0412

Laborer II

$

(39,764)

-1

D

CRF5110

Highway-Maint of Roads & Bridges

5000

CLASX

X0414

Laborer II (Vacant)

$

(39,764)

-1

D

CRF5110

Highway-Maint of Roads & Bridges

5000

CLASX

X8698

Laborer II (Vacant)

$

(39,764)

-1

D

CRF5120

Highway-Drainage

5000

CLASX

X8579

Engineer III

$

(81,827)

-1

D

CRF5120

Highway-Drainage

5000

CLASX

X8738

Sr Engineering Tech (Vacant)

$

(45,466)

-1

EH

DMHM001

DMH-Emergency Unit Clinic Treatment

4000

CLASX

X4037

Mental Hlth Wkr III (Vacant) DMHm001

$

(63,194)

-1

EH

DMHM001

DMH-Emergency Unit Clinic Treatment

4000

CLASX

X5378

Mental Health Wkr III (Vacant) DMHm001

$

(57,766)

-1

EH

DMHM020

DMH-Inpatient

4000

CLASX

X0372

Asst Head Nurse

$

(63,194)

-1

EH

DMHM020

DMH-Inpatient

4000

CLASX

X2570

Mental Health Aide (Vacant) DMHm020

$

(29,962)

-1

EH

DMHM020

DMH-Inpatient

4000

CLASX

X7635

Mental Health Aide (Vacant) DMHm020

$

(34,572)

-1

EH

DMHM020

DMH-Inpatient

4000

CLASX

X8165

Music Therapist (Vacant) DMHm020

$

(60,232)

-1

EH

DMHM110

DMH-Pomona Clinic

4000

CLASX

X2903

Psych Soc Wkr II (Vacant) DMHm110

$

(97,116)

-1

EH

DMHM110

DMH-Pomona Clinic

4000

CLASX

X2913

Psychiatrist II (Vacant) DMHm110

$

(140,936)

-1

EH

DMHM110

DMH-Pomona Clinic

4000

CLASX

X5114

Asst Head Nurse

$

(63,194)

-1

EH

DMHM110

DMH-Pomona Clinic

4000

CLASX

X5385

Mental Health Wkr I (Vacant) DMHm110

$

(43,428)

-1

EH

DMHM110

DMH-Pomona Clinic

4000

CLASX

X8159

Nursing Cord Psych DMHm110 (Vacant)

$

(97,124)

-1

EH

DMHM110

DMH-Pomona Clinic

4000

CLASX

X8494

Sex Offender Treatment Spec

$

(80,196)

-1

EH

DMHM110

DMH-Pomona Clinic

4000

CLASX

X8703

Psych Soc Wkr I (Vacant) DMHm110

$

(54,998)

-1

EH

DMHM340

DMH-Child Development Center

4000

CLASX

X0297

Special Ed Teacher (Vacant) DMHm340

$

(76,442)

-1

EH

DMHM340

DMH-Child Development Center

4000

CLASX

X5398

Psy Soc Wkr I LTFT (Vacant) DMHm340

$

(45,492)

-1

EH

DMHM422

DMH-Garnerville Center

4000

CLASX

X0618

Mental Health Aide (Vacant) DMHm422

$

(29,962)

-1

EH

DMHM422

DMH-Garnerville Center

4000

CLASX

X1003

Psychiatrist I (Vacant) DMHm422

$

(139,454)

-1

EH

DMHM422

DMH-Garnerville Center

4000

CLASX

X3102

Art Therapist

$

(72,988)

-1

EH

DMHM441

DMH-Young Adult Center

4000

CLASX

X3088

Food Svc Instructor (Vacant) DMHm441

$

(39,676)

-1

EH

DMHM441

DMH-Young Adult Center

4000

CLASX

X7383

Psy Soc Wkr I (Vacant) DMHm441

$

(54,998)

-1

EH

DMHM441

DMH-Young Adult Center

4000

CLASX

X8164

Rehab Counselor III

$

(112,064)

-1

EH

DMHM441

DMH-Young Adult Center

4000

CLASX

X8592

Asst Head Nurse (Vacant) DMHm441

$

(63,194)

-1

EH

DMHM760

DMH-Forensic Advocacy Services

4000

CLASX

X2539

Psychiatrist I PT (Vacant) DMHm760

$

(16,470)

-1

EH

DMHM760

DMH-Forensic Advocacy Services

4000

CLASX

X8702

Billing Clerk DMHm760 (Vacant)

$

(34,610)

-1

EH

DMHM800

DMH-Case Management

4000

CLASX

X5464

Psych Soc Wkr II (Vacant) DMHm800

$

(66,338)

-1

EH

DMHM801

DMH-Support Case Mgmt Personnel

4000

CLASX

X8585

CCSA II (Vacant) DMHm801

$

(47,820)

-1

EH

DMHM993

DMH-Finance

4000

CLASX

X5007

Mental Health Wkr I (Vacant) DMHm993

$

(32,842)

-1

Dept Desc

E-16 23 of 40

Description

2009 Adopted

Count

COUNTY OF ROCKLAND 2009 BUDGET ABOLISHED POSITIONS

Fund

Dept

Activity

Category

Position Number

EH

DMHM993

DMH-Finance

4000

CLASX

X7684

Clerk

$

(30,014)

-1

EH

DMHM999

DMH-Administration & Overhead

4000

CLASX

X7120

Discharge Coord Asst (Vacant) DMHm999

$

(47,820)

-1

EH

DMHM999

DMH-Administration & Overhead

4000

CLASX

X7683

Clerk

$

(33,720)

-1

EH

HSP4080

Hospital-Correctional Hlth Svcs

4000

CLASX

X7258

Jail Physician PT (Vacant)

$

(52,846)

-1

EH

HSP4600

Hospital-Finance

4000

CLASX

X8500

Asst Chief Fiscal Officer (Vacant)

$

(93,577)

-1

EH

HSPE504

Hospital-Physicians Chronic

4000

CLASX

X1435

Internist HSPe504 (Vacant)

$

(140,936)

-1

EH

HSPE628

Hospital-Housekeeping

4000

CLASX

X0097

Cleaner HSPe628 (Vacant)

$

(31,586)

-1

EH

HSPE628

Hospital-Housekeeping

4000

CLASX

X2210

Cleaner HSPe628 (Vacant)

$

(27,324)

-1

EH

HSPE628

Hospital-Housekeeping

4000

CLASX

X2637

Cleaner

$

(32,842)

-1

EH

HSPE628

Hospital-Housekeeping

4000

CLASX

X5312

Cleaner HSPe628 (Vacant)

$

(31,586)

-1

EH

HSPE628

Hospital-Housekeeping

4000

CLASX

X6021

Cleaner HSPe628 (Vacant)

$

(35,946)

-1

EH

HSPE628

Hospital-Housekeeping

4000

CLASX

X8273

Supervising Housekeeper

$

(55,002)

-1

EH

HSPE801

Hospital-Food Services

4000

CLASX

X1480

Sr Food Svc Helpr HSPe801Re:N001e825

$

(34,572)

-1

EH

HSPE801

Hospital-Food Services

4000

CLASX

X5422

Cook II HSPe801 (Vacant)

$

(55,002)

-1

EH

HSPE910

Hospital-Pharmacy

4000

CLASX

X7399

Pharmacy Asst 1/2

$

(17,361)

-1

EH

HSPE922

Hospital-Nursing SPH

4000

CLASX

X5071

Clerk-Typist HSPe922 (Vacant)

$

(30,014)

-1

EH

HSPE928

Hospital-Nursing SNF (Nursing Home)

4000

CLASX

X1332

Nurses Aide-Inst

$

(31,586)

-1

EH

HSPE928

Hospital-Nursing SNF (Nursing Home)

4000

CLASX

X1701

Nurses Aide-Inst

$

(39,820)

-1

EH

HSPE928

Hospital-Nursing SNF (Nursing Home)

4000

CLASX

X1723

Nurses Aide Inst (Vacant) HSPe928

$

(43,428)

-1

EH

HSPE928

Hospital-Nursing SNF (Nursing Home)

4000

CLASX

X1743

Nurses Aide Inst (Vacant) HSPe928

$

(37,752)

-1

EH

HSPE928

Hospital-Nursing SNF (Nursing Home)

4000

CLASX

X1750

Nurses Aide-Inst

$

(31,586)

-1

EH

HSPE928

Hospital-Nursing SNF (Nursing Home)

4000

CLASX

X3003

Nurses Aide-Inst

$

(37,752)

-1

EH

HSPE928

Hospital-Nursing SNF (Nursing Home)

4000

CLASX

X7648

Tel Oper-Typ HSPe928 re:N002 HSPe905

$

(37,858)

-1

EH

HSPE931

Hospital-Radiology

4000

CLASX

X1525

Radiologic Tech 1/2 HSPe931 (Vacant)

$

(45,466)

-1

EH

HSPE940

Hospital-Physical Therapy

4000

CLASX

X1078

Phys Therapist 1/2 HSPe940 (Vacant)

$

(50,168)

-1

EH

HSPE940

Hospital-Physical Therapy

4000

CLASX

X7146

Sr Phys Thrpy Aide HSPe940 (Vacant)

$

(52,480)

-1

EH

HSPE940

Hospital-Physical Therapy

4000

CLASX

X7991

Phys Therapist LFT HSPe940 (Vacant)

$

(50,168)

-1

EH

HSPE962

Hospital-Outpatient Department

4000

CLASX

X7144

Rec Clerk-Typ Med HSPe962 (Vacant)

$

(37,729)

-1

G

SWR8110

Sewer-Administration

8000

CLASX

X5502

Engineer IV (Sewers)

$

(131,860)

-1

G

SWR8120

Sewer-Maintenance

8000

CLASX

X0924

Maint Mech General

$

(63,194)

-1

G

SWR8120

Sewer-Maintenance

8000

CLASX

X5903

Maintenance Helper

$

(32,214)

-1

G

SWR8130

Sewer-Sewage Treatment & Disposal

8000

CLASX

X0929

Maintenance Helper

$

(32,842)

-1

G

SWR8130

Sewer-Sewage Treatment & Disposal

8000

CLASX

X0934

Maintenance Helper

$

(43,428)

-1

M

DGS2300

DGS-MIS

5000

CLASX

X7530

Sys Svcs Specialist (MIS) (Vacant)

$

(53,157)

-1

M

DGS2300

DGS-MIS

5000

CLASX

X8712

Systems Admin MIS (Vacant)

$

(69,586)

-1

M

DGSI243

DGS-Grounds

5000

CLASX

X8629

Maintenance Helper

$

(33,441)

-1

M

DGSI245

DGS-Maintenance

5000

CLASX

X3239

Maint Mech General

$

(47,832)

-1

$

(7,143,729)

Dept Desc

Total Abolishments

E-16 24 of 40

Description

2009 Adopted

Count

-139

COUNTY OF ROCKLAND 2009 BUDGET APPROVED RECLASSIFICATIONS

Fund

Dept

A

CLK1460

A

DA1165

Activity

Category

Position Number

County Archivist

1000

CLASY

Y8549

Sr Rcds Clk (8763) fr Sr Rcds Clk Typ

$

-

District Attorney

1000

CLASY

Y8648

ParalegSpICrmL(8767) frParagSpICrmLSS

$

-

Dept Name

Description

2009 Adopted

A

DOH4010 Department of Health

4000

CLASY

Y7458

Prog Aide (EI)(8769)SG8 fr AcctClkTyp

$

3,180

A

DSS6010 Department of Social Services

6000

CLASY

Y6795

Soc Welf Examiner (8781) fr CSWII

$

2,300

A

DSS6010 Department of Social Services

6000

CLASY

Y7238

Soc Welf Examiner (8782) fr CSWII

$

2,500

A

DSS6010 Department of Social Services

6000

CLASY

Y7319

PrinSocWelfExam (8783) fr SrSocWelfEx

$

3,300

A

DSS6010 Department of Social Services

6000

CLASY

Y8157

Soc Welf Examiner (8784) fr CSWII

$

2,500

A

DSS6010 Department of Social Services

6000

CLASY

Y8180

Soc Welf Examiner (8785) fr CSWII

$

10,900

A

EXE1237 Office of Employee Rights & Train

1000

CLASY

Y7732

EmpRts/EQComplAsstII(8786) fr Ereqcai

$

2,517

A

LAW1420 Department of Law

1000

CLASY

Y8241

Chief Ast Cnty Atty (8787) fr Atty III MA

$

-

A

PDF1170 Public Defender

1000

CLASY

Y7727

Clerk(8788) fr Clerk Typist

$

-

A

PER1430 Department of Personnel

1000

CLASY

Y7568

Personnel Tech (8789) fr Pers Specialist

$

(5,700)

A

PER1430 Department of Personnel

1000

CLASY

Y8378

Pers System Tech (8790)sg19 fr PerTech

$

-

A

PER1430 Department of Personnel

1000

CLASY

Y8571

Personnel Asst(8791) fr Pers Clk

$

5,712

A

VET6510

Veterans' Services

6000

CLASY

Y8695

Sr Clerk (8792) fr Receptionist

$

1,700

A

WM6610

Consumer Affairs

6000

CLASY

Y8440

Sr Acct Clk Typist (8793) fr DEO I

$

1,750

EH

DMHM422 DMH-Garnerville Center

4000

CLASY

Y5470

MHW II (8794) fr MHW III DMHm422

$

(3,700)

EH

HSP4600 Hospital-Finance

4000

CLASY

Y6566

Princ Payroll Clerk (8796)fr Sr Payroll Clk

$

5,220

EH

HSPE301 Hospital-Administration

4000

CLASY

Y3015

Conf Secy (8795)fr Admin Secy HSPe301

$

3,480

$

35,659

Total Reclassifications

E-17

COUNTY OF ROCKLAND 2009 BUDGET Salary Savings

Fund A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A D D D D D D DM EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH EH G G G G M M M M M M M M

Dept # AUD1320 CLK1410 CLK1460 DA1165 DA3190 DOH1185 DOH4010 DOH4035 DOH4053 DOH4056 DOT5630 DSS6010 EME3410 ENV8060 EXE1230 EXE1235 EXE1237 EXE4250 FIN1325 HRC8040 LAW1420 LEG1040 PDF1170 PER1430 PLN8020 PRO3140 SHF3108 SHF3109 SHF3110 SHF3111 SHF3112 SHF3115 SHF3117 SHF3118 SHF3150 UNC1990 WM6610 YB1250 CRF1992 CRF5010 CRF5015 CRF5020 CRF5110 CRF5120 RMF5130 DMH1994 DMHM001 DMHM020 DMHM110 DMHM112 DMHM220 DMHM221 DMHM340 DMHM422 DMHM441 DMHM760 DMHM801 DMHM812 DMHM870 DMHM890 DMHM900 DMHM910 DMHM990 DMHM991 DMHM993 DMHM999 HSP1995 HSP4080 HSP4600 HSPE304 HSPE628 HSPE631 HSPE801 HSPE904 HSPE910 HSPE913 HSPE922 HSPE928 HSPE934 HSPE940 HSPE947 HSPE962 SWR1991 SWR8110 SWR8120 SWR8130 DGS1996 DGS2100 DGS2300 DGSI222 DGSI243 DGSI244 DGSI245 DGSI247

Department Name County Auditor County Clerk County Archivist District Attorney Narcotics Task Force DOH-Medical Examiner Department of Health DOH-Family Health Services DOH-Mosquito Control Program Tobacco Prevention & Enforcement Prg Department of Public Transportation Department of Social Services Fire & Emergency Services Environmental Resources Office of the County Executive Health/Human Svcs Policy (Closed) Office of Employee Rights & Training Stop DWI Department of Finance Human Rights Commission Department of Law Clerk of the Legislative Board Public Defender Department of Personnel Planning Probation Sheriff - Administration Sheriff-Family Court Investigation Unit Sheriff-Civil Division Sheriff - B.C.I. Sheriff - Patrol Sheriff - Communications Sheriff - Intelligence Unit Sheriff - RC Police Information Network Sheriff - Jail UNC-Contingency Consumer Affairs Youth Bureau Highway-Contingency Highway-Administration Highway-Traffic & Safety Highway-Engineering Highway-Maint of Roads & Bridges Highway-Drainage Road Machinery DMH-Contingency DMH-Emergency Unit Clinic Treatment DMH-Inpatient DMH-Pomona Clinic DMH-Haverstraw Clinic DMH-Drug Abuse Control DMH-Methadone Maint Treatment Pg DMH-Child Development Center DMH-Garnerville Center DMH-Young Adult Center DMH-Forensic Advocacy Services DMH-Support Case Mgmt Personnel DMH-Transportation DMH-Monitor & Evaluation DMH-Local Government Unit DMH-Intensive Case Mmgt DMH-ICM Special Client Demand DMH-Staff Training & Dev DMH-Personnel Office DMH-Finance DMH-Administration & Overhead Hospital-Contingency Hospital-Correctional Hlth Svcs Hospital-Finance Hospital-Quality Assurance Hospital-Housekeeping Hospital-Materials Management Hospital-Food Services Hospital-Medical Records Hospital-Pharmacy Hospital-Nursing Admin Hospital-Nursing SPH Hospital-Nursing SNF (Nursing Home) Hospital-Laboratory Hospital-Physical Therapy Hospital-Occupational Therapy Hospital-Outpatient Department Sewer-Contingency Sewer-Administration Sewer-Maintenance Sewer-Sewage Treatment & Disposal DGS-Contingency DGS-Administration DGS-MIS DGS-Purchasing DGS-Grounds DGS-Automotive DGS-Maintenance DGS-Security

Total Salary Savings E-18

Activity

Account Number

1000 1000 1000 1000 3000 1000 4000 4000 4000 4000 5000 6000 3000 8000 1000 1000 1000 4000 1000 8000 1000 1000 1000 1000 8000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 1000 6000 1000 1000 5000 5000 5000 5000 5000 5000 1000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 1000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 1000 8000 8000 8000 1000 5000 5000 5000 5000 5000 5000 5000

Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999 Z999

2009 Adopted $

(28,000) (45,000) (50,000) (100,000) (70,000) (100,000) (340,000) (115,000) (50,000) (35,000) (1,090,000) (30,000) (2,517) (25,000) (10,000) (2,500) (99,712) (50,000) (50,000) (28,000) (75,000) (50,000) (292,000) (3,477,428) (72,414) (140,000) (40,000) (45,000) (1,314,850) (125,613) (15,000) (19,000) (1,843,981) (65,000) (45,000) (120,000) (280,000) (167,295) (65,000) (50,000) (42,000) (614,242) (100,000) (25,000) (25,000) -

$

(11,429,552)

COUNTY OF ROCKLAND 2009 BUDGET

Bargaining Units Date of Contract Expiration

Union Contracts

CSEA - Rockland County Local #844 & Local #1000

12/31/2010

RAM - Rockland Association of Management

12/31/2010

COR - Correction Officers' Benevolent Association of Rockland

12/31/2006 *

SOC - Sheriffs' Superior Officers Council

12/31/2006 *

DOC - Doctors Council

12/31/2006

UPSEU - United Public Service Employees #424

12/31/2010

SHFF - Sheriff's Deputies Association

12/31/2006

CRIM - District Attorney's Criminal Investigators Association

12/31/2010

RCIA - District Attorney's Investigative Aides Association

12/31/2006

Sheriff's Transport

12/31/2006

*A Memorandum of Agreement (MOA) was ratified delaying commencement of negotiation for a successor bargaining agreement. A minimum 2% salary increase to the pay rates in effect on December 31, 2006 was granted.

E-19

COUNTY OF ROCKLAND 2009 BUDGET STATEMENT OF DEBT AS OF DECEMBER 31, 2008

SERIAL BONDS

AMOUNT OUTSTANDING AS OF 12/31/2008

ISSUE DATE

395,000

$

ALL FUNDS TOTAL INTEREST

-

$

-

$

-

$

PRINCIPAL

-

$

SEWER (G) FUND

INTEREST

-

$

PRINCIPAL

-

$

INTERNAL SVCS (M) FUND

INTEREST

1,425,000

475,000

85,000

-

-

-

-

-

-

475,000

85,000

-

-

1,265,000

420,000

80,000

-

-

-

-

-

-

420,000

80,000

-

-

Sewer- EFC - B

1993

775,000

150,000

23,000

-

-

-

-

-

-

150,000

23,000

-

-

Sewer - EFC B

2001

5,280,000

135,000

264,000

-

-

-

-

-

-

135,000

264,000

-

-

Sewer - Refunding 1992 A EFC

2002

6,296,000

80,000

28,000

-

-

-

-

-

-

80,000

28,000

-

-

Sewer - Refunding 1992 B EFC

2002

783,000

232,000

57,000

-

-

-

-

-

-

232,000

57,000

-

-

Sewer - Refunding 1993 A EFC

2002

1,946,000

177,000

47,000

-

-

-

-

-

-

177,000

47,000

-

-

Sewer - Refunding 1990 B EFC

2002

1,653,000

451,000

202,000

-

-

-

-

-

-

451,000

202,000

-

-

Sewer - Refunding EFC

2003

2,115,000

255,000

72,000

-

-

-

-

-

-

255,000

72,000

-

-

Sewer - Refunding 1996 A EFC

2003

3,795,000

175,000

114,000

-

-

-

-

-

-

175,000

114,000

-

-

Sewer - EFC

2004

28,755,000

800,000

754,000

-

-

-

-

-

-

800,000

754,000

-

-

Sewer -EFC - A

2005

11,030,000

355,000

254,000

-

-

-

-

-

-

355,000

254,000

-

Sewer- EFC - B

2005

31,430,000

1,005,000

670,000

-

-

-

-

-

-

1,005,000

670,000

-

-

Sewer- EFC

2006

14,120,177

411,000

357,000

-

-

-

-

-

-

411,000

357,000

-

-

Sewer Portion - Various Purposes

2007

Est. Borrowing - Sewer

2008

Est. Borrowing - Sewer- EFC W. Ramapo Proj

2009

28,900,000

Est. Borrowing - Sewer- EFC W. Ramapo Proj Unsubsidized

2009

1,500,000

Est. Borrowing - Sewer-EFC Town & Village

2009

6,300,000

Est. Borrowing - Sewer-EFC Town & Village Unsubsidized

2009

1,000,000

Est. Borrowing - Sewer-EFC Plant Upgrade Phase I

2009

8,100,000

Est. Borrowing - Sewer-EFC Plant Upgrade Phase II

2009

44,000

-

35,000 -

-

-

-

-

-

676,000

-

-

-

-

-

-

-

61,000

-

-

-

-

-

-

148,000

-

-

-

-

-

-

41,000

-

-

-

-

-

-

224,000

190,000

-

-

-

-

-

-

10,000,000

277,000

234,000

-

-

-

-

-

-

175,000 -

$

2,000

-

19,000

$

INTEREST

1986

799,000

395,000

PRINCIPAL

1986

35,000

$

ENTERPRISE MENTAL HEALTH (EH) FUND

INTEREST

Sewer- EFC - B

-

19,000

PRINCIPAL

Sewer- EFC - A

1989

$

INTEREST

1984

1,000,000

395,000

ENTERPRISE HOSPITAL (EH) FUND

GENERAL (A) FUND PRINCIPAL

Sewer - EFC

Various Purpose

$

ALL FUNDS TOTAL PRINCIPAL

-

$

-

-

44,000

-

-

-

676,000

-

-

-

61,000

-

-

148,000

-

-

41,000

-

-

224,000

190,000

-

-

277,000

234,000

-

-

799,000 175,000 -

42,000

42,000

-

42,000

2,000

-

-

-

-

-

-

Various Purpose

1992

48,000

12,000

3,500

-

-

7,000

2,000

5,000

1,500

-

-

-

-

Various Purpose

1994 A

273,000

96,000

14,000

96,000

14,000

-

-

-

-

-

-

-

Various Purpose

1994 B

264,000

69,000

16,000

-

19,000

7,000

50,000

9,000

-

-

Various Purpose

1997

2,120,000

2,122,000

108,000

1,488,000

75,000

205,000

11,000

-

-

-

-

429,000

22,000

Various Purpose

1998

10,235,000

1,876,000

402,000

1,543,000

330,000

69,000

15,000

4,000

1,000

-

-

260,000

56,000

-

-

-

-

Various Purpose

1999

6,465,000

667,000

356,000

589,000

314,000

78,000

42,000

-

-

-

-

-

Various Purpose

2000

9,440,000

991,000

475,000

971,000

465,000

20,000

10,000

-

-

-

-

-

Various Purpose

2001

9,150,000

990,000

431,000

976,000

425,000

14,000

6,000

-

-

-

-

-

-

Various Purpose

2002

11,570,000

1,107,000

413,000

961,000

358,000

86,000

32,000

-

-

-

-

60,000

23,000

Various Purpose

2003

17,410,000

866,000

620,000

837,000

599,000

29,000

21,000

-

-

-

-

Pension Incentive

2003

Various Purpose

2004

1,510,000

582,000

375,000

145,000

-

-

-

-

316,000

122,000

Various Purpose

-

2,201,000

-

-

-

849,000

25,090,000

1,912,000

853,000

1,607,000

717,000

62,000

27,000

8,000

4,000

-

-

235,000

105,000

Various Purpose

2006

22,005,000

2,102,000

820,000

1,742,000

679,000

267,000

104,000

48,000

19,000

-

-

45,000

18,000

Various Purpose

2006 B

12,720,000

776,000

492,000

656,000

416,000

35,000

22,000

85,000

54,000

-

-

-

-

Various Purpose

2007 A

27,824,000

971,000

1,317,000

877,000

1,200,000

67,000

84,000

-

-

-

-

27,000

33,000

Mirant Settlement

2007 B

Various Purpose

2005

-

23,090,000

-

8,095,748

2008

TOTAL SERIAL BONDS

General Purposes

2008

Sewer Purposes

2008

286,000

24,000,000

330,000

-

286,000

1,610,000

330,000

-

-

1,610,000

377,704,925

$

24,112,000

$

13,531,500

$

14,139,000

$

8,114,000

$

$

19,071,000

$

410,000

$

574,000

$

410,000

$

566,000

$

2,500,000

-

75,000

-

-

$

1,375,000

-

-

-

-

-

$

530,000

$

$

8,000

$

200,000

-

-

$

$

88,500

-

-

$

$

7,026,000

-

-

$

$

4,420,000

-

-

$

$

1,372,000

-

$

$

379,000

-

75,000

Sewer-Est. New Borrowing - Weatherization

2009

5,000,000

-

85,000

-

-

-

-

-

-

-

85,000

-

-

Sewer-Est. New Borrowing - Pump Station Clarkstown

2009

5,000,000

-

75,000

-

-

-

-

-

-

-

75,000

-

-

Sewer-Est. New Borrowing - Interceptor Phase I

2009

4,000,000

-

60,000

-

-

-

-

-

-

-

60,000

-

-

Sewer Purposes

2008

800,000

16,000

-

-

-

-

-

-

16,000

-

-

Sewer Purposes

2008

2,370,000

60,000

-

-

-

-

-

-

60,000

-

TOTAL BOND ANTICIPATION NOTES (BANS)

General Purposes TOTAL REVENUE ANTICIPATION NOTES (RANS)

$

2008

800,000 -

38,741,000

$

$

80,000,000

$

-

$

80,000,000

$

-

$

-

$

-

$

-

$

-

General Purposes TOTAL TAX ANTICIPATION NOTES (TANS)

$

GRAND TOTAL - ALL DEBT

$

-

496,445,925

$

1,210,000

25,322,000

$

945,000

$

$

1,565,000

$

-

$

1,565,000

$

-

$

-

$

-

$

-

$

-

$

16,041,500

$

410,000

14,549,000

$

566,000

$

$

1,565,000

$

1,565,000

$

10,245,000

E-20

-

$

$

-

$

-

$

-

$

-

$

1,375,000

8,000

$

$

-

$

-

$

-

$

-

$

538,000

-

$

$

-

$

-

$

-

$

-

$

200,000

800,000 -

-

$

800,000

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

88,500

$

7,826,000

$

$

371,000

4,791,000

$

-

-

$

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

1,372,000

$

-

379,000

COUNTY OF ROCKLAND 2009 BUDGET SUMMARY OF PRINCIPAL & INTEREST - BY FUND

FUND CODE & NAME

A

GENERAL FUND

EH

ENTERPRISE FUND

G

SEWER FUND

M

INTERNAL SERVICES FUND TOTAL

SERIAL BONDS

$

22,253,000

BOND ANTICIPATION NOTES

$

976,000

$

TAX ANTICIPATION NOTES

1,565,000

-

TOTAL

$

% of Total

24,794,000

60%

2,193,500

8,000

-

-

2,201,500

5%

11,446,000

1,171,000

-

-

12,617,000

31%

-

-

1,751,000

4%

41,363,500

100%

1,751,000 $

REVENUE ANTICIPATION NOTES

37,643,500

$

2,155,000

$

1,565,000

$

-

$

2009 BUDGET DEBT BY FUND INTERNAL SERVICES FUND 4%

SEWER FUND 31%

ENTERPRISE FUND 5%

GENERAL FUND

GENERAL FUND 60%

ENTERPRISE FUND

SEWER FUND

E-21

INTERNAL SERVICES FUND

COUNTY OF ROCKLAND 2009 BUDGET CONSTITUTIONAL DEBT LIMIT 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 done 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

2003 2004 2005 2006 2007

32,713,388,432 31,581,533,884 33,775,416,256 39,549,592,471 44,273,013,422

Total Five Year Valuation

$

181,892,944,465

Average Five Year Valuation

$

36,378,588,893

Debt Limit 7% of Average Full Valuation

$

2,546,501,223

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

$

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

% of Debt Service

Amount

2,546,501,223

330,508,675 80,000,000 0 11,170,000 $

421,678,675

100.00%

12.98% 3.14% 0.00% 0.44% 16.56%

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

15,362,170 113,987,604 80,000,000 0

0.60% 4.48% 3.14% 0.00%

Total Exclusions and Deductions:

$

209,349,774

8.22%

Total Net Direct Debt

$

212,328,901

8.34%

Debt – Contracting Margin

$

2,334,172,322

91.66%

Source: September 3, 2008 Offering Statement by Capital Markets Advisors, LLC

E-22

COUNTY OF ROCKLAND 2009 BUDGET LARGEST NYS MANDATED PROGRAMS - 13 YEAR APPROPRIATION HISTORY

DSS-Medicaid (MMIS)

All Other DSS Programs

DOH-Pre-K Program 3-5

DOH-Early Intervention Program 0-2

Count

Fiscal Year

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

12

2008 Adopted

$

61,760,000

$

29,420,000

$

26,700,000

$

23,361,700

13

2009 Adopted

$

63,700,000

$

30,735,000

$

28,170,400

$

26,675,150

2009 Budget - Total Appropriations Mandated Programs DOH-Early Intervention Program 0-2 18%

DSS-Medicaid (MMIS) 42%

DOH-Pre-K Program 3-5 19%

All Other DSS Programs 21%

E-23

COUNTY OF ROCKLAND 2009 BUDGET LARGEST NYS MANDATED PROGRAMS - 13 YEAR LOCAL SHARE HISTORY

DSS-Medicaid (MMIS)

All Other DSS Programs

DOH-Pre-K Program 3- DOH-Early Intervention 5 Program 0-2

Count

Fiscal Year

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

12

2008 Adopted

$

61,760,000

$

5,766,000

$

11,750,000

$

7,352,700

13

2009 Adopted

$

63,700,000

$

6,488,000

$

12,156,900

$

8,580,025

2009 Budget - Local Share History $80,000,000 $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

DSS-Medicaid (MMIS)

1999 Adopted

2000 Adopted

2001 Adopted

2002 Adopted

All Other DSS Programs

2003 Adopted

2004 Adopted

2005 Adopted

DOH-Pre-K Program 3-5

E-24

2006 Adopted

2007 Adopted

2008 Adopted

2009 Adopted

DOH-Early Intervention Program 0-2

COUNTY OF ROCKLAND 2009 BUDGET 27 YEAR BUDGET HISTORY Total

Total

Allowance for

Local

Appropriated

Mortgage

Sales

Property

Net Appropriations

Net Revenues

Uncollectible Taxes

Share Required

Fund Balance

Tax Revenue

Tax Revenue

Tax Levy

Count

Fiscal Year

1

1983 Adopted

2

1984 Adopted

178,377,178

119,969,782

300,000

58,707,396

295,100

-

3

1985 Adopted

209,819,504

143,771,581

300,000

66,347,923

363,650

4

1986 Adopted

221,379,716

150,252,544

300,000

71,427,172

5

1987 Adopted

242,310,505

162,900,367

300,000

6

1988 Adopted

262,749,562

181,017,048

7

1989 Adopted

283,816,909

193,987,946

8

1990 Adopted

302,496,966

9

1991 Adopted

10

$

$

47,669,135

11,250,000

$

47,162,296

-

26,000,000

$

39,984,273

4,826,000

-

28,300,000

$

38,301,172

79,710,138

3,527,000

-

38,500,000

$

37,683,138

81,732,514

38,132,514

-

43,600,000

$

300,000

90,128,963

5,400,000

-

45,700,000

$

39,028,963

207,600,524

300,000

95,196,442

8,500,000

-

47,700,000

$

38,996,442

322,093,177

218,004,531

300,000

104,388,646

6,610,000

-

55,141,000

$

42,637,646

1992 Adopted

341,445,002

228,228,635

3,000,000

116,216,367

1,300,000

-

66,200,000

$

48,716,367

11

1993 Adopted

353,178,299

238,348,369

2,000,000

116,829,930

-

66,240,000

$

50,589,930

12

1994 Adopted

346,719,455

224,347,284

1,000,000

123,372,171

4,000,000

-

68,914,803

$

50,457,368

13

1995 Adopted

362,196,969

235,431,002

-

126,765,967

4,000,000

-

73,424,667

$

49,341,300

14

1996 Adopted

374,329,566

244,495,699

-

129,833,867

5,000,000

-

76,000,000

$

48,833,867

15

1997 Adopted

378,425,908

249,259,200

-

129,166,708

1,500,000

-

79,290,000

$

48,376,708

16

1998 Adopted

393,776,788

256,926,231

-

136,850,557

5,500,000

-

86,180,055

$

45,170,502

17

1999 Adopted

418,595,416

266,465,444

-

152,129,972

15,453,123

-

96,200,000

$

40,476,849

18

2000 Adopted

442,708,191

284,546,215

-

158,161,976

16,412,674

-

102,000,000

$

39,749,302

19

2001 Adopted

488,779,401

318,940,660

-

169,838,741

20,245,741

-

110,440,000

$

39,153,000

20

2002 Adopted

479,940,337

312,435,412

-

167,504,925

8,290,864

-

119,082,236

$

40,131,825

21

2003 Adopted

516,242,838

333,682,398

-

182,560,440

12,440

5,200,000

135,000,000

$

42,348,000

22

2004 Adopted

555,276,579

356,777,869

-

198,498,710

-

8,750,000

144,250,000

$

45,498,710

23

2005 Adopted

588,634,964

374,915,064

-

213,719,900

-

10,470,000

156,500,000

$

46,749,900

24

2006 Adopted

608,359,022

390,386,022

-

217,973,000

-

11,350,000

160,370,000

$

46,253,000

25

2007 Adopted

645,401,810

421,148,810

-

224,253,000

-

9,750,000

168,250,000

$

46,253,000

26

2008 Adopted

667,536,586

423,734,662

-

243,801,924

-

8,300,000

181,700,000

$

53,801,924

27

2009 Adopted

183,000,000

$

59,100,000

$

164,207,831

687,680,449

$

$

113,863,996

439,580,449

$

100,000

$

50,443,835

-

$

-

$

248,100,000

E-25

$

2,774,700

$

-

$

-

$

-

6,000,000

$

$

-

-

COUNTY OF ROCKLAND 2009 BUDGET Where the Money Comes From

2009 BUDGET

Total Budget Expense: 2003-2009

(percent of total)

($ in millions)

$688 $668

$646

State Aid 15%

$608

$589

$103

$94

$556

Mortgage Tax 1%

Federal Aid 6%

$94

$516

$90 $95

$42

$41

$37

$92

Sales Tax 26%

$40

$94

$47 All Other Revenue 38%

$46 $42

$263

$260

Real Property Tax 9%

$263 $234

$209

Sewer 5%

$200 $181

$20 $46

$19 $42

$24

$27

$28

$47

$46

$46

$30

$32

$54

$59

State Aid Federal Aid All Other Revenue

$144

$157

$161

$168

$135

$5

$9

$11

$11

$10

$182

$183

Sewer Real Property Tax $8

$6

Sales Tax

2003

2004

2005

2006

2007 E-26

2008

2009

Mortgage Tax

COUNTY OF ROCKLAND 2009 BUDGET Where the Money Goes

Total Budget Expense: 2003-2009

2009 BUDGET

($ in millions)

(percent of total)

$688 $668

$646 $589

$608

Public Safety 8%

$54 $54 $56 $56

$72 $61

$66

$56

$57

$58

$46 $41

Culture & Recreation 1% Health Services 19%

$54

$50

$52

Undistributed & Other Home & 15% Community Svcs 4%

$58

$50 $47

General Government 11%

$74 $75

$62

$556 $516

Education 10%

$108

$126

$129

$63

$66

$129

Transportation & Internal Svcs 10%

$116

Economic Assist. & Opportunity 22%

$108 $102 $51

$58

$70

$47 $46

General Government $157

$163

$151

$150 $0.7 $17

$0.6

$60

$73

$18

$20

$159

$150

Education Public Safety

$0.6

$0.6

$21

$23

$24

$0.6 $26

$96

$105

$101

$100

$0.7

$0.7

$150

Health Services Transportation & Internal Svcs

$86

Economic Assist. & Opportunity Culture & Recreation Home & Community Svcs

2003

2004

2005

2006

2007

2008 E-27

2009

Undistributed & Other

COUNTY OF ROCKLAND 2009 BUDGET Property Tax Levy & Rate History

Year

Budget

1992

Adopted

1993

Adopted

1994 1995

Tax Levy $

48,716,367

County Tax Rate

Full Value $

17,813,510,037

$

2.734799

50,589,930

19,652,298,845

$

2.574250

Adopted

50,457,368

19,167,850,319

$

2.632396

Adopted

49,341,300

18,533,362,410

$

2.662296

1996

Adopted

48,833,867

18,659,910,134

$

2.617047

1997

Adopted

48,376,708

18,695,639,313

$

2.587593

1998

Adopted

45,170,502

18,795,889,785

$

2.403212

1999

Adopted

40,476,849

19,411,552,624

$

2.085194

2000

Adopted

39,749,302

19,684,266,096

$

2.019344

2001

Adopted

39,153,000

23,824,679,124

$

1.643380

2002

Adopted

40,131,825

27,167,732,267

$

1.477187

2003

Adopted

42,348,000

29,112,479,511

$

1.454634

2004

Adopted

45,498,710

32,713,388,432

$

1.390828

2005

Adopted

46,749,900

35,295,501,267

$

1.324529

2006

Adopted

46,253,000

39,549,592,471

$

1.169494

2007

Adopted

46,253,000

44,779,409,312

$

1.032908

2008

Adopted

53,801,924

48,274,170,415

$

1.114507

2009

Adopted

45,960,460,550

$

1.285888

$

59,100,000

$

County Tax Rate 1992 - 2009 $3.00 $2.75 $2.50 $2.25 $2.00 $1.75 $1.50 $1.25 $1.00 $0.75 $0.50 $0.25 $0.00 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

E-28

COUNTY OF ROCKLAND 2009 BUDGET Local Taxation 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 County shares its portion of the sales tax revenue with towns and villages and beginning in 2007 a portion went to town & villages with police departments. A new accounting standard requires the County to budget the gross amount to be collected for the County and a corresponding appropriation for the appropriation of the sales tax sharing with the towns & villages.

The 2009 Adopted Budget estimates a total of $183,000,000 of which $11,500,000 is to be distributed to towns & villages within the County for their share of the sales tax revenue.

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 2009 Adopted Budget estimates a real property tax levy of $59,100,000 or $1.29 per $1,000.

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 2009 Adopted Budget estimates total mortgage tax collections of $6,000,000. This figure represents a decrease of $2,300,000 over the 2008 Adopted amount.

E-29

COUNTY OF ROCKLAND 2009 BUDGET Sales Tax Rates Within Rockland

MTA

Towns & Villages

County

Total

4.000%

0.250%

0.0000%

3.000%

7.250%

1999

4.000%

0.250%

0.0000%

3.000%

7.250%

2000

4.000%

0.250%

0.0000%

3.000%

7.250%

2001

4.000%

0.250%

0.0000%

3.000%

7.250%

2002

4.000%

0.250%

0.1250%

3.500%

7.875%

2003

4.250%

0.250%

0.1250%

3.500%

8.125%

2004

4.250%

0.250%

0.1250%

3.500%

8.125%

2005

4.000%

0.375%

0.1250%

3.500%

8.000%

2006

4.000%

0.375%

0.1250%

3.500%

8.000%

2007

4.000%

0.375%

0.1875%

3.813%

8.375%

2008

4.000%

0.375%

0.2500%

3.750%

8.375%

2009

4.000%

0.375%

0.2500%

3.750%

8.375%

Fiscal Years

New York State

1998

E-30

COUNTY OF ROCKLAND 2009 BUDGET Sources of Funds - Local Taxation

Local Taxation : 2003-2009

2009 BUDGET

($ in millions)

(percent of total)

$248.

$244.

$199.

$182.

$157.0

$144.0

$135.0

$224.

$218.

$215.

Sales Tax 75%

$183.00

$182.0

$168.0

$161.0

Mortgage Tax 2% Real Property Tax 23%

$47.0

$46.0

$42.0

$54.0

$46.0

$46.0

$59.10 $5.0

$11.0

$9.0

2003

2004

$10.0

$11.0

2005

2006

2007

2008

2009 BUDGET $ $ $ $

6,000,000 Mortgage Tax 183,000,000 Sales Tax 59,100,000 Real Property Tax Levy Rate Per $1000 = 248,100,000

$

$6.00

$8.0

1.29

E-31

2009

Sales Tax Real Property Tax Mortgage Tax

COUNTY OF ROCKLAND 2009 BUDGET 2009 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 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 various schedules in this Executive Summary.

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

Project Costs $

202,529,202 13,675,000 80,706,149 19,505,800 8,710,000 79,990,250 29,900,000 435,016,401

$

2009 Capital Budget - By Location

Community College Projects 7%

Drainage Projects 18%

General Projects 47%

Planning Projects 2%

Hospital Fund Projects 4% Highway Projects 19%

Health Complex Projects 3%

General Projects

Health Complex Projects

Highway Projects

Planning Projects

Drainage Projects

Community College Projects

Note..Excludes the Sewer Fund

E-32

Hospital Fund Projects