Yearly Archives: 2016

Port Jefferson Free Library's children's section is bursting with books. Photo by Heidi Sutton

A library board president was unseated on Wednesday, in an election that will also fill the board for the first time in a while.

Two incumbents and two newcomers were gunning for three positions as Port Jefferson Free Library trustees this week, at a time when the library is working on plans to expand its facilities.

The library announced on its website that Trustee Susan Prechtl-Loper was re-elected to the board with 129 votes and newcomers Carl Siegel — who once served on the board in the late 1990s — and Joel Rosenthal were elected with 135 votes and 126 votes, respectively.

President Laura Hill Timpanaro lost her re-election bid, garnering only 77 votes, according to Tom Donlon, the interim library director.

Being the top two vote-getters, Siegel and Prechtl-Loper won five-year terms on the board, while third-place winner Rosenthal won a two-year stint that became available after former Trustee Harriet Martin vacated her spot on the board with the time still left on her term.

The library has recently acquired two properties adjacent to its corner building at Thompson and East Main streets in downtown Port Jefferson — a residential property on Thompson and a business on East Main — and is working on developing those properties to help satisfy the library’s parking and general needs.

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The Smithtown board of education meets on Tuesday night to discuss potential school closures. Photo by Alex Petroski

The Smithtown school district board of education is weighing its options for ways to cut costs, and thus far parents in the district have delivered a clear message: Do not close Branch Brook Elementary School.

In a housing report released in November 2015 by the school board with Superintendent James Grossane’s name on it, the recommended course of action was to close one of the district’s eight elementary schools, specifically Branch Brook.

The report estimated that closing an elementary school would save the district about $725,000 annually, though very little data was provided to back that up. Prior to the 2012 school year, an advisory housing committee was formed and recommended that Nesconset Elementary School be closed, based on substantial data accumulated about the district and the community. Residents accepted the closure.

This time around there is little evidence that any data was used to come to the conclusion that Branch Brook deserves to be closed, according to Peter Troiano, who is a member of the Save Branch Brook group.

The organization is comprised of about three dozen parents, Troiano said in a phone interview last week, but a look at the group’s Facebook page or their petition showed support in the hundreds.

“I’m not a PTA dad, I’m not involved in the schools,” Troiano said. “When I saw this proposal I knew right away looking at it that it doesn’t make sense.” Troiano said that he’s never a fan of closing schools, though he understood the necessity to close Nesconset a few years ago based on the data and research provided by the district.

The overwhelming sentiment from the Save Branch Brook parents at the meetings has been to ask for another housing committee to be assembled, and the same due diligence done as was done prior to 2012’s closure. A housing committee was assembled in 2014 to assess the feasibility of closing another elementary school, but no specific one was chosen, Annemarie Vinas, a member of that housing committee said at Tuesday night’s board meeting. Vinas contended that none of their findings would lead them to suggest Branch Brook be closed, but that is what the board recommended anyway.

“No one wants to close a school,” Grossane said in an interview following Tuesday’s meeting. “We need to be fiscally responsible. The board asked me to look at the results [of the housing committee’s findings]. These were my suggestions. The board is listening to the community. It’s their decision. I’m not sure where they’re going to go.”

Grossane declined to get any more specific than that prior to the Jan. 19 public work session for the school board, which will be their first chance to address the specific questions and concerns that the community has presented since November.

Since that November 2015 school board meeting that made it evident closing Branch Brook was on the table for the board, very little else has emerged as a topic of conversation at multiple school board meetings, workshops and hearings.

The Save Branch Brook parents came armed not only with matching blue T-shirts sporting the group name, but also with substantial statistical data.

Parents involved in the Save Branch Brook movement who wish to remain anonymous who are also analysts put together their own presentation for the board ahead of the December 2015 meeting. Entitled “Quantitative Analysis of Smithtown Elementary School Information,” the report concluded that Branch Brook was the elementary school that made the least sense of the eight to close based on the following factors: projected enrollment decrease over the next 10 years; building occupancy; square foot per student; students per usable classroom; and utility cost.

Another area of contention is the New York Avenue district office building. The housing committee that condemned Nesconset Elementary also suggested that this building be sold, and another space in a school in the district be used for the school board. To date that has not happened, though Grossane said at Tuesday night’s meeting that the board is working with the community on a way to repurpose the building and move to save costs.

The debate seems to be just getting started, though more will be clear following the work session on Jan. 19.

Ethan Feuer, of East Northport, will serve as USY president for 12 months. Photo from Laurie Kamens

A Northport High School senior has proven to be a diverse and formidable leader.

Ethan Feuer was recently elected by his peers as international president of United Synagogue Youth. USY is Conservative Judaism’s premiere youth group and has taught young men and woman the values and skills they need to become exceptional leaders in their religious and secular communities.

“I want to spend this year inspiring others,” Feuer said in a statement. “Starting right now, we need to redefine USY as being about relationships. If you can change one person’s understanding of what they’re capable of, how much people care about them, or how powerful a source for change they can be, you change everything.”

The international presidency is the highest office a young man or woman can achieve at USY, and according to a statement, USY said Feuer is a leader in both his home community and at the organization, and he serves as a role model to his peers.

“Each of the newly elected leaders impressed us with their vision for the future of USY. We can’t wait to work with them as they empower new generations of teens and make their dreams a reality,” David Levy, director of Teen Learning for the United Synagogue of Conservative Judaism said.

Feuer is a senior and honor roll student at Northport High School, where he has worked in peer tutoring and several other extracurricular activities.

As president, Feuer will spend this year leading thousands of teens from across North America and guiding them toward the organization’s principles of social action/justice, social acceptance and inclusion, and the nourishing of their Jewish identities.

It is the most exciting, yet most humbling, experience I have ever encountered,” Feuer said in an email. “This opportunity means the world to me, since I have dreamed of leading United Synagogue Youth since the eighth grade. It is truly an honor to serve as a leader and role model to thousands of Jewish teens, and the newly elected board is already proactive and ready to be the change that USY needs.”

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U.S. Rep. Steve Israel is stepping aside at the end of the year, declining to run for another term in the House this November, after what will be 16 years as the Democratic representative for the Huntington and Smithtown areas. But his departure will affect more than just western Suffolk County.

Long Island residents in general should be paying attention to the 3rd Congressional District seat in the coming year. Our officials at the federal and state levels work with their neighboring colleagues to get things done that benefit Long Island — sometimes in a quid pro quo sort of way. That means that no matter the elected body or who our representative is, the priorities and the character of the person who is elected in the next district over from us are important. And with Israel gone, no matter who is elected to replace him, Suffolk County will have two longtime congressman exiting in two years, after Rep. Lee Zeldin (R-Shirley) unseated Democrat Tim Bishop in 2014.

That’s not to say that new blood is a bad thing.

Zeldin kept himself busy during his first year in the House, authoring several bills. Most recently, he introduced the Earnings Contingent Education Loans (ExCEL) Act of 2015, which aims to help young people manage their federal student loan debt by making the repayment system more flexible, with payment amounts based on the borrower’s salary. And in interviews with this newspaper, Zeldin has called being a newcomer a positive — party leadership supports their freshmen, he said, because they want to help them retain their seats.

We appreciate Israel’s long service to our community. That being said, electing a new point of view to Congress has the potential to be a good thing for Long Island, which is in a state of flux as we try to plan our economic and environmental future.

3rd District candidates, all eyes are on you.

Money will fund the purchase of a cataloging program

Tesla Science Center at Wardenclyffe’s new grant will help the center document important information and provide a temperature controlled-storage unit to house artifacts. Photo by Giselle Barkley

Tesla Science Center at Wardenclyffe rang in the new year with another grant.

On Jan. 5, the center announced that it received a grant from the Robert David Lion Gardiner Foundation. The news comes just two days before the anniversary of Nikola Tesla’s death, which was on Jan. 7, 1943.

The money from the grant will fund the purchase of a cataloging program and storage unit. While the new unit allows the center to store artifacts and collections, the program, PastPerfect, will help the center record and document those artifacts and collections.

The organization applied for the $3,800 grant in October and was approved the following month. Although it received the grant in December, the organization was unable to buy the program at the time. But the news that they received the full $3,800 grant was a surprise.

The Robert David Lion Gardiner Foundation supports and aims to preserve New York State history, particularly in Suffolk County. The foundation is known for meeting organizations halfway on an approved grant.

“We support [the organizations],” said Kathryn Curran, president of the foundation. “But they also need to find ways to be sustainable.”

Organizations applying for a grant must be able to fund half the money it requests on the application. Curran said Tesla Science Center at Wardenclyffe received the full grant they applied for because the organization wasn’t requesting a significant amount of money and because, when it comes to fundraising, Curran said, the center is one of the best. Although Tesla Science Center applied for the grant in hopes of purchasing the program, Treasurer Mary Daum said the program hasn’t been installed yet, but will be soon.

In 2012, the center raised $1.37 million dollars in one month from a crowdfunding campaign. Daum said this was the organization’s first real fundraising campaign. The money they raised helped purchase the Tesla Science Center property at the time. As Nikola Tesla’s last and only existing laboratory, Tesla Science Center at Wardenclyffe is world-renowned, leaving them with thousands of followers. Some followers are active donors, while others like to keep up with the center’s newsletter.

Although the organization didn’t use crowdfunding to help raise money for its last fundraiser, they raised around $17,000 during its six-week campaign.

“We’ve done so much work on construction or improving the grounds, and that’s not the kind of thing the Robert David Lion Gardiner Foundation supports,” Daum said. “But what they do support is preserving Long Island’s historic legacy.”

While it was the first time the center applied for a grant from the Robert David Lion Gardiner Foundation, it wasn’t the first time the foundation gave an organization the full grant it applied for. The foundation wants to know that organizations like the center at Wardenclyffe are meeting their fundraising goals.

It will be a few years before the center achieves its main goal of establishing a science center and museum, but Jane Alcorn, president of Tesla Science Center, said it recently purchased a collection of historic electrical equipment that are similar to tools Tesla may have used during his lifetime and other artifacts the center can catalog.

“We feel very fortunate that the Robert David Lion Gardiner Foundation provided funding for us to start our collection on the right foot,” Alcorn said. “We’re grateful to their foresight in providing grants to us and local institutions.”

UGG boots on the loose
Suffolk County Crime Stoppers and Suffolk County Police Fourth Squad detectives are seeking the public’s help to identify and locate the man who stole more than a dozen pairs of boots from a Commack store in November. A man wearing glasses and a hooded jacket stole 15 pairs of UGG boots from Sports Authority on Veterans Memorial Highway, on Nov. 29 at about 4 p.m. The boots have a combined value of approximately $2,800. Suffolk County Crime Stoppers offers a cash reward of up to $5,000 for information that leads to an arrest. Anyone with information about this crime is asked to call anonymously to Crime Stoppers at 1-800-220-TIPS (8477).

Televisions teleported
A 36-year-old man from Medford and 39-year-old woman from Middle Island were arrested on Jan. 9 at 9:50 p.m. after police said they stole three televisions from Walmart on Veterans Highway in Islandia. They were both charged with petit larceny.

Tools taken
On Jan. 7 a 29-year-old man from Smithtown was arrested after police said he stole power tools from a residence on Wayside Lane in Smithtown at 9 a.m. He was charged with petit larceny.

Blurred lines
Police said a 50-year-old from Rocky Point was driving drunk at 11:25 p.m. on Jan. 7. He was pulled over on Route 25 in St. James after police said he turned left in the right lane and drove across traffic. He was charged with aggravated driving while intoxicated.

Busted at Busters
A 56-year-old man from Greenlawn was arrested on Jan. 9 at 8:30 p.m. after police said he was selling alcohol to an underage person at Beverage Busters in Commack. He was charged with first-degree unlawfully dealing with a child with alcohol.

Pill problem
On Jan. 7 a 32-year-old man from Commack was arrested after police said he was in possession of prescription pills without a prescription inside a 2015 Dodge Ram pickup truck on Wesleyan Road at about 10:45 p.m. He was charged with seventh-degree criminal possession of a controlled substance.

Purse nabbed at Napper’s
Police said an unknown person stole a pocketbook with credit cards and a license from Napper Tandy’s Irish Pub in Smithtown on Jan. 7 just after midnight.

Ale House to Jailhouse
A 20-year-old man from Port Jefferson Station was arrested on Jan. 8 for robbery. Police said the man approached another person with a silver semi-automatic handgun and stole cash and a cellphone from the victim outside Miller’s Commack Ale House on Veterans Memorial Highway in Commack. Police arrested the man that day around 1:15 p.m. at his residence.

Double the trouble
Police arrested a 24-year-old man and an 18-year-old woman from Coram for loitering and unlawful possession of a controlled substance on Jan. 5. The man allegedly injected himself with heroin before throwing the needle into the woods near Crystal Brook Hollow Road in Port Jefferson Station and was also found to be in possession of marijuana.

Tools of the trade
On Jan. 8 at 5 p.m., police arrested a 24-year-old man from Mount Sinai for criminal possession of stolen property. Police said he had three power tools that he received in December from another unidentified person, who had stolen them. Police said the man was also in possession of a plastic bag of cocaine, but he was not charged with drug possession.

The seat warmer
A 19-year-old Miller Place resident was arrested on Jan. 5 for unauthorized use of a car. Police said the man entered a 2011 Jeep Cherokee at a residence on North Country Road, then a 2002 Chevrolet on the same road shortly afterward. Police said the man didn’t steal anything but remained in the car. He was arrested around 2 a.m.

Swipe left
According to police, an unknown person stole an iPhone from a home on Beaver Lane in East Setauket. Police said the individual didn’t break into the home. The incident happened on Jan. 7 at 7 p.m.

A handy heist
Police said someone entered the Lowe’s on Nesconset Highway in Stony Brook on Jan. 8 at 11 p.m. and stole an electric heater and leaf blower.

Push it, push it real good
According to police, two unidentified males got into a physical altercation on Jan. 10 on West Broadway in Port Jefferson. The two men shoved one another multiple times. One was transported to Stony Brook University Hospital for a laceration.

Idling while intoxicated
Police arrested a woman from Port Jefferson for driving while ability impaired after receiving a call about the 45-year-old woman sitting in a 2010 red Toyota Prius outside the Applebee’s on  Route 25A in Miller Place. Police said the engine was running when officials arrested the woman on Jan. 4 at 9:40 p.m.

Stopped in a flash
Police arrested a 26-year-old man from Setauket on Jan. 7 at 12:23 a.m. for driving while ability impaired in a 2006 Honda Civic. According to police, officials pulled the man over on Route 25A in East Setauket for speeding and discovered he was intoxicated.

Path to prison
A 35-year-old man from Centereach was arrested for driving while ability impaired in a 2008 Jeep on Jan. 5. He was heading west on North Bicycle Path in Selden when he got into a car crash. Police discovered the man was impaired by drugs and he was arrested at the scene.

License to steal
On Jan. 7 at 1:35 a.m., a 47-year-old Holbrook man was arrested for stealing two license plates from a 1998 Ford Explorer on South Coleman Road in Selden. And between Jan. 6 at 5:30 p.m. and 5 p.m. on the following day, an unknown person stole license plates from a car parked on Old Town Road in Port Jefferson Station. It was not clear whether the two incidents were related.

A safe decision
On Jan. 8 between 6 and 8 p.m., an unknown person broke into Old Coach Motors in Mount Sinai and stole a safe that stored money and papers.

Hickory dickory smash
An unknown person broke a window of a residence on Hickory Street in Mount Sinai on Jan. 4 at 2:56 p.m.

Mad for music
On Jan. 10, an unknown person stole headphones and batteries from the Walmart on Nesconset Highway in East Setauket. The incident happened around 12:25 p.m.

Lost and found
Someone stole a 2000 Honda Civic from a residence in Lake Grove on Jan. 9. Police said the owner of the car didn’t know it was stolen until after the car was recovered on Elwood Road in Centereach on Jan. 10, around 1 a.m.

Shell game
According to police, just past midnight on Jan. 10 someone stole a television from a shed at a residence on Shell Road in Rocky Point.

Port Jefferson Village Center hosts traveling exhibit’s last stop

A unique barn on the North Fork with clapboard siding (wood shingles and vertical planks are the preferred sidings). Photo by Mary Ann Spencer

By Ellen Barcel

The Port Jefferson Gallery at the Port Jefferson Village Center is currently showing The Barns of the North Fork, a photographic exhibit by Mary Ann Spencer, of the disappearing agricultural heritage of Long Island.

Spencer, who was a board member of the Society for the Preservation of Long Island Antiquities, has long been interested in local history. The exhibit was first shown in SPLIA’s gallery in Cold Spring Harbor.

“I’ve been driving out east since I arrived here 30 years ago,” said Spencer in an interview 10 years ago when she first completed the exhibit. Originally from Wyoming, the East Setauket resident had spent several years documenting these vestiges of Long Island’s agricultural past and present. Most of the photos are from the Southold area.

An Estate Carriage House in Bayview (Jamesport). Photo by Mary Ann Spencer
An Estate Carriage House in Bayview (Jamesport). Photo by Mary Ann Spencer

Spencer became so closely associated with the history of barns that people began to recognize her not by name but as “The Barn Lady.” So, Spencer added, “My husband got me a vanity plate that says, ‘Barn Lady’.”

Now, 10 years later, when asked how many of the barns are now gone, Spencer noted, “That’s an interesting question. I have been out there (recently) and a few are gone, but not a large number. It’s a good thing to hear.”

“The exhibit was inspired by the book [of Spencer’s photos]. It represents the antiquity of the barns which are vanishing. It preserves that important history of Long Island when we were basically farmland,” said Sue Orifici, administrator of Graphic, Archival and Special Projects of the Village Center. While the book and exhibit are not intended to be a detailed history of each barn, basic information is provided such as town, approximate date if known, use and other miscellaneous information.

Noting that this is the last time that the traveling exhibit will be shown, Orifici added, “It’s a great show for cultural reasons. That’s our focus at the gallery. As you go through the exhibit [with the blown-up photos] there is information on the background, the architecture, the names of the types of barns and their purpose … It’s not just a photo essay.”

Spencer, a freelance photographer, added that while she has hung the exhibit many times, “the time that was the most fun was the State Fair in Syracuse because I’m a fan of state fairs,” another part of local history.

All of the photos in the exhibit — there are approximately 70 of them — were taken with film. So, now, 10 years later, how does Spencer feel about digital photography? “I did come into this century. My work is now digital. I started the (barn) survey in 2001, all in film. I had negatives everywhere.” The negatives were specially printed in a custom lab. “Now that I’ve gone digital I do all my own printing, matting and framing.”

A three-story estate dairy barn with a Gambrel roof in Bayview (Jamesport). Photo by Mary Ann Spencer
A three-story estate dairy barn with a Gambrel roof in Bayview (Jamesport). Photo by Mary Ann Spencer

Spencer noted that in going digital, she bought a very expensive camera, but added, “I haven’t taken a picture (digitally) that I think is as fine as film,” and that while most people can’t see the difference, “I can see the difference. There’s a depth in a print made from film,” that you just don’t see in digital images. “I used film for 40 years. To my eye it was better.” Now it’s hard to even find film in stores. “Now you have to go into the city to develop color film.”

While this is the last time she plans to show this exhibit, she still does a PowerPoint presentation on the barns. She changes the presentation based on the audience’s interests and locale. She can be reached at [email protected].

Don’t miss this exquisite show, which was partly funded by Suffolk County under the auspices of the Cultural Affairs office and the New York State Council of the Arts. It is open now through Feb. 28. A reception, which is open to the public, will be held on Friday, Jan. 15, from 7 to 9 p.m. at the PJVC. Spencer’s book, “The Barns of the North Fork” (Quantuck Lane Press, 2005), is available locally and online. She will also have copies of the book available for sale at the reception.

The Port Jefferson Village Center, 101-A East Broadway, Port Jefferson, is open daily from 9 a.m. to 9 p.m. The center can be reached at 631-802-2160 or go to www.portjeff.com.

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Rainbow over NSLS-II: Brookhaven National Laboratory’s National Synchrotron Light Source II is a state-of-the-art 3-GeV electron storage ring. Photo from BNL

They built something that makes Superman’s x-ray vision seem antiquated by comparison. Many of them have dedicated as much as a decade of their lives to constructing a cutting-edge technology that will help researchers around the world see small, rapid processes as they are happening.

As 2016 begins, scientists from around the world are heading to Brookhaven National Laboratory in Upton to look closely at processes and atomic configurations at the National Synchrotron Light Source II, a $912 million scientific facility completed last year. At the same time, those involved in constructing this project plan to continue to add beamlines.

The project originally came in under budget and ahead of schedule, allowing BNL to expand the size of the ring building, which improves the performance from the instruments, among other enhancements.

“In principal, at least in a peripheral way, if it involves analysis of the structure and function of materials, there is nothing beyond the reach of a facility like NSLS-II,” said Erik Johnson, who has held a variety of positions at NSLS-II from accelerator interface manager to finishing as the deputy project director.

“This is not only an increase in quantity but on quality” of information,” said Ferdinand Willeke, who came to BNL in 2007 as the head of the Accelerator Division, which built and operates the magnet storage ring. “In an extreme case, data are collected 10,000 times faster.” Willeke said the process involved a seven-layer structure with about 30,000 activities.

“The project was more a marathon than a sprint, but, as in each large project, there are issues to resolve to keep everything proceeding smoothly,” Willeke said. “This required enormous commitment from the entire staff” who routinely went the extra mile “from the start to the end.”

Those who worked on the project credited a large team of people for helping to complete the NSLS-II. That includes Steven Dierker, who was the project director, Marty Fallier, who was the Facilities Division director during the design and construction, Diane Hatton, who was the business manager, and John Hill, Qun Shen and Paul Zschack, who were, at various times, in charge of the beamlines. Satoshi Ozaki served as senior project advisor. Samuel Krinsky “was a prominent accelerator scientist who had a large influence on NSLS-II accelerator layout in the pre-project phase,” Willeke said. Krinsky passed away last year.

The project itself included hundreds of workers in various stages, while leaders from different groups routinely met in person or sent emails back and forth during weekends, vacations or personal time, ensuring that the process stayed on target and under budget. “I’ve invested 10 or 15 years of my life to bring this to reality,” said Johnson.

So far, the reviews from the beamlines that have gone live have been encouraging. “The performance of the accelerator itself is a dream,” said Elaine DiMasi, a physicist in the Photon Sciences Division at BNL. “According to all reports, its stability and brightness are every bit as good as what was theoretically planned.”

As a facility funded by the Department of Energy, the NSLS-II can uncover undocumented details about batteries while they are in use. Indeed, scientists can place batteries in front of the beamline and determine exactly what happens as they discharge, potentially leading to a more effective design of future batteries and energy storage devices.

“Imagine all the material things you could do with the capabilities we have here, in trying to improve energy efficiency or energy conversion,” Johnson said. “In my view, next to food security, [energy security] is at the top of the geopolitical issues that shape the world.”

Johnson is interested in seeing what the NSLS-II can reveal about catalytic reactions and chemical pathways. In some biochemical reactions, catalysts help speed up or direct processes. Along the way, however, some intermediate steps are far preferable to others, which might slow a reaction.

“When you have a chemical reaction, you may want this [molecule or intermediate step] and not the other six,” Johnson said. The NSLS-II will allow scientists to focus on what they can do to the catalyst to encourage one particular step. “You may wind up making configuration changes to the way the molecules are absorbed on the working catalyst surface so some chemical pathways are more favored than others. There’s a whole gamut you can look at now that you couldn’t [see] before.”

While the team who made the NSLS-II a reality is pleased with what it can do, they realize there’s still considerable work ahead. “We are still in the process of bringing this machine to full performance,” said Willeke.

DiMasi said those who are building the second, third and fourth waves of beamlines are “sprinting to complete our tasks and help make the full build-out a reality.”

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By Nancy Burner, Esq.

The New York State estate tax exclusion amount will be increasing again as of April 1, 2016, to $4,187,500. This is an increase from the $3,125,000 exclusion amount that has been in effect since April 1, 2015. As of Jan. 1, 2016, the federal estate tax exclusion is $5,450,000.

The New York State estate tax exclusion will increase again on April 1, 2017, to $5,250,000. This exclusion amount will remain in effect until Dec. 31, 2018. On Jan. 1, 2019, the basic exclusion amount will be indexed for inflation annually and will be equal to the federal exclusion amount. The New York State and federal exclusion amount is estimated to be $5,900,000 in 2019.

An item still of particular concern to many is the “cliff” language contained in the law. If the estate is valued between 100 and 105 percent of the exclusion amount, the amount over the exclusion will be taxed. As of April 1, 2016, the 105 percent amount is $4,396,875. However, once an estate exceeds the exclusion amount by more than 5 percent, not just the amount in excess of the exclusion amount is taxed, but, rather, the entire estate is subject to estate tax.

Practically, this means that taxable estates greater than 105 percent of the exclusion amount receive no benefit from the exclusion amounts shown above and will pay the same tax that would have been paid under the prior estate tax law.

New York repealed its gift tax in 2000.  This meant that as a New York resident, if you made lifetime gifts to friends or family members, the gift was not taxed or included in your New York gross estate for purposes of calculating your estate tax. With the estate tax law as enacted in 2014, there is a limited three-year look-back period for gifts made between April 1, 2014, and Jan. 1, 2019. This means that if a New York resident dies within three years of making a taxable gift, the value of the gift will be included in the decedent’s estate for purposes of computing the New York estate tax. 

The following gifts are excluded from the three-year look-back: (1) gifts made when the decedent was not a New York resident; (2) gifts made by a New York resident before April 1, 2014; (3) gifts made by a New York resident on or after Jan. 1, 2019; and (4) gifts that are otherwise includible in the decedent’s estate under another provision of the federal estate tax law (that is, such gifts aren’t taxed twice).

For federal gift tax purposes, in 2016, you can still make annual gifts of $14,000 per person without having to report these gifts on a gift tax return. These $14,000 gifts are also not included for New York State estate tax purposes.

The New York State estate tax law does not contain a portability provision like in the federal estate tax law. Portability is a provision in the federal estate tax law that allows the unused estate tax exemption of a married taxpayer to carry over to his or her surviving spouse. Without portability, the manner in which a married couple holds title to their assets may continue to have a significant effect on the amount of New York State estate tax ultimately payable upon the survivors’ death.

This New York estate tax law is working to close, and eventually eliminate, the gap between the New York and federal estate tax exclusion amounts. For the next three years, however, as the exclusion amount increases and the three-year look-back for taxable gifts applies, tax planning will still be complex. That being said, it is important for anyone considering whether to make changes to their estate plans or gifting strategies to see an estate planning attorney specializing in these matters.

Nancy Burner, Esq. has practiced elder law and estate planning for 25 years.

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Kings Park Central School District Superintendent Timothy Eagen says the district has already responded to recommendations made by the state comptroller’s office. File photo by Barbara Donlon

Changes have been made to the way that Kings Park Central School District officials track and record fuel usage for district vehicles, following an audit by the Office of the State Comptroller Thomas DiNapoli.

The comptroller’s report recommended that written policies and procedures be adopted to ensure that fuel inventory is measured and records maintained, especially when fuel is delivered or pumped. The district has approximately 62 vehicles, according to the report.

“New formal fuel accountability procedures were adopted and went into effect on Dec. 14, 2015,” Eagen’s response said. “The new formal fuel accountability procedures require that tank fuel levels be measured — morning and afternoon — and reconciled both daily and every 10 days. The procedures also require that any significant reconciliation issues be submitted in writing to the superintendent of schools.”

The audit was conducted from July 1, 2014 through July 31, 2015, but the results were given to the district back in December. 

“The district has embraced all of OSC’s recommendations, and as of today, all of these recommendations have been fully implemented,” said Timothy Eagen, Kings Park Central School District superintendent.

Eagen said in his statement that he was happy to report that fuel accountability was the sole focus of the audit, and not issues with the district’s budget overall. “This speaks to the high level of internal controls and budgeting procedures that are typical of the Kings Park CSD,” Eagen said.

Issues with the district’s tracking of fuel stemmed from sloppy record keeping, not a loss of fuel, which would indicate potential theft or environmentally dangerous leakage, Eagen said. 

“On both the diesel and gasoline forms, Department personnel entered the same beginning and ending inventory amount on multiple lines of the forms or entered the same beginning and ending inventory amount even when fuel use was recorded that day,” the report said. These forms were provided during the audit period, in lieu of the hand written notes that were the only real source of record keeping before the audit.

“District officials are responsible for establishing procedures to provide assurance that vehicle fuel is accurately accounted for and used for appropriate District purposes,” DiNapoli’s report said.

“To determine day-to-day use for each fuel pump, department personnel subtract the previous day’s pump reading from the current day’s reading and note the gallons pumped. No reconciliation was performed to determine if the gallons pumped agreed with the change in stick reading from one day to the next.”

Prior to the audit period, the fuel pumps and tanks at the district’s bus garage were monitored by security personnel 24 hours per day along with video surveillance, though no official written policies or procedures were in place to assist employees in accurate tracking of the fuel inventory. The comptroller also recommended that all employees who use fuel document the gallons pumped, vehicle and type of fuel.