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Budgets

Assemblyman Steve Englebright speaks in opposition of the Gap Elimination Adjustment during a 2013 protest against the state school aid cut. File photo by Rohma Abbas

New York State is doing away with a funding cut that has kept billions of dollars out of schools, Gov. Andrew Cuomo’s office announced last week.

Legislators recently agreed on a state budget that would end the Gap Elimination Adjustment, a deduction taken out of each school district’s aid for the last several years, originally enacted to close a state budget deficit.

Parents, educators and even legislators have long been advocating for the adjustment’s finish but the push became a shove after state Sen. John Flanagan (R-East Northport), the majority leader, sponsored legislation to get rid of it. Flanagan called axing the Gap Elimination Adjustment his “top education funding priority” earlier this year.

“We will not pass any budget that does not fully eliminate it this year,” he said. The deduction “has been hurting schools and students for way too long and it is past time that we end it once and for all.”

Over the past five years, legislators had reduced the total statewide deduction from $3 billion to $434 million. In the next school year, it will be removed all together.

“Over the years, the GEA forced many school districts to cut educational programs and reduce services,” Sen. Ken LaValle (R-Port Jefferson) said in a statement. “This restoration of aid will greatly help local school districts, and our taxpayers, with the budget funds necessary to educate our children.”

State school aid is projected to increase to almost $25 billion overall — and Long Island is slated to get $3 billion of that.

The New York State School Boards Association noted that the additional aid comes just as the state’s almost 700 school districts are grappling with a “record low” cap on how much they can increase their tax levies, a limit mandated by the state.

“The infusion of state aid will help them preserve student programs and services while still keeping property taxes in check,” the group’s executive director, Timothy G. Kremer, said in a statement.

However, the association said the state should “make sensible adjustments” to the tax levy cap, suggesting officials no longer use the rate of inflation as the standard for setting the limit each year.

The Northport Public Library. File photo from library

It’s budget season for libraries across Huntington Town, and they’re looking to keep costs low.

The Northport-East Northport Public Library has proposed an overall lower budget, but with a slight increase in the tax levy. The total budget is an approximate $160,000 decrease from last year’s; however, the board is proposing to collect $21,000 more in taxes than the year before.

Among the reasons for this is the fact that the library had $165,000 in unrestricted fund appropriation for last year’s budget, but not this year. Compared to revenues collected last year, the library expects to collect about $181,000 less.

The biggest costs for this year’s budget include employee salaries, health insurance, books and electronic resources.

Northport-East Northport 30-year-resident Margaret Hartough is running for re-election as library trustee. She is currently the head of the teen services department at the Half Hollow Hills Community Library.

“The Northport-East Northport Public Library has always been a special place for me and my family,” she said in a statement. “My children spent many hours at the library, and benefited from all the great resources and wonderful programs. I believe the library is truly the heart of the community and strong libraries build strong communities.”

Over at Huntington Public Library, the board of trustees has proposed a 0 percent increase for the budget; asking residents to approve the same approximate $8.8 million budget as last year.

The Harborfields Public Library. File photo
The Harborfields Public Library. File photo

Compared to the 2015-16 budget, building renovation costs are less than half of last year’s, with a difference of about $540,000. This contributes to the 0 percent overall increase. Costs are also going down by 80 percent for printing supplies and 100 percent for bibliographic utility, which is a service that provides record keeping.

Library trustee incumbent Charles Rosner is running unopposed for re-election. He first joined the board in 2011. Rosner received an MBA from Harvard Business School and before retiring in 2002 was a CEO at Gemcoware in Hauppauge.

Harborfields Public Library is following suit with Huntington and proposing a 0 percent increase for its 2016-17 budget, with a $4.8 million overall total. Most of the library’s costs mirror last year’s numbers, with the biggest difference in retirement and health insurance. Retirement costs decreased by $83,000, and health insurance costs increased by $50,000.

Centerport resident David Clemens is running for a seat in the Harborfields Public Library board of trustees. He previously served as a trustee for the Huntington Historical Society and the Greenlawn-Centerport Historical Association. Clemens is currently a trustee of the Suffolk County Historical Society and chairman of the library committee there.

Finishing out the Huntington area is Cold Spring Harbor Library, with a proposed budget of about $2 million and an overall 0 percent increase. By far the biggest item on the budget is salaries for employees, which comes in at just over $1 million.

According to the library’s website, highlights of the budget include supporting vital programs like free e-books and homework help.

Residents can cast their votes on Tuesday, April 5, at their respective libraries.

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Above, Chris McCrary is running for a spot on the Comsewogue library board. His opponent, Richard Evans, did not provide a photo to the library. File photo

Comsewogue and Port Jefferson readers will vote on their libraries’ budgets on April 5, as well as one board trustee.

Ali Gordon, the library board president in Comsewogue who also serves on the school board, is not running for another term and two candidates are vying for the library seat she will vacate at the end of June, following a seven-year stint on that board.

Richard Evans, 50, is running for the five-year seat because, “I would like to be of service to my community,” according to a candidate profile on the Comsewogue library website. He listed his occupation as a special agent with the U.S. Secret Service, saying that role has given him experience interacting with the public.

In addition, he said, “My experience as a computer forensic examiner gives me insight and growth of electronic media and its uses.”

He has lived in the district since 2011, and is an assistant coach with the Terryville Soccer Club.

Chris McCrary, 49, on the other hand, is running because, “Comsewogue Public Library has been a huge part of my life since I joined the summer reading club in 1971.”

According to his own candidate profile, the longtime resident and high school biology teacher wants to share his passion for reading and show kids “the tremendous resource they have in our own backyard.”

McCrary’s name may be familiar to some voters — in addition to coaching soccer and lacrosse in the area over the years, he has run a couple of times for the Comsewogue school board, albeit unsuccessfully.

Comsewogue budget

As residents vote for a trustee, they will also be asked to cast ballots for a proposed $5.4 million budget.

While that number represents a decrease from last year’s budget total, taxes would go up slightly, mainly because the library would pull less money from its reserves to fund the budget. According to a library brochure, the district is asking to collect 1 percent more in taxes in 2016-17 — a number significantly less than its state-mandated levy cap of 1.48 percent would allow.

If the budget passes, residents would pay almost $0.13 more for every $100 of their homes’ assessed values.

The library plans to spend more on its materials and programs next year and less on staffing and mandated expenses.

According to library Director Debbie Engelhardt, both library visits and overall circulation of library materials has increased since last year.

Port Jefferson budget

Over in Port Jefferson, the library is proposing a nearly $4.2 million budget, which also represents a decrease from the current year’s spending plan. In this library’s case, however, taxes would remain about the same in 2016-17.

According to a library brochure, Port Jefferson has seen savings from retirements. In addition, “a reasonable conclusion of collective bargaining negotiations also helps keep costs in line.”

One budget line that would increase is in programs, which would go up almost $18,000, while costs for books, audio and visual materials and periodicals would all decrease. The brochure said further movement toward cheaper digital formats has contributed to that shift.

If the budget is approved, each resident would pay about $12.54 for every $100 of a home’s assessed value.

Voting at the Comsewogue library on Terryville Road in Port Jefferson Station will take place on Tuesday from 9:30 a.m. to 9 p.m. Polls will be open at the Port Jefferson library on Thompson Street from 10 a.m. to 9 p.m.

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Rocky Point school district will be spending half of its budget on the teachers, classes and programs, while spending the least amount on debt service and fund transfers.

By Giselle Barkley

Rocky Point school district will be spending half of its budget on the teachers, classes and programs, while spending the least amount on debt service and fund transfers.
Rocky Point school district will be spending half of its budget on the teachers, classes and programs, while spending the least amount on debt service and fund transfers.

Taxpayers in Rocky Point school district may see rebate checks from the government, thanks to Rocky Point school district’s 2016-17 budget proposal.

Rocky Point Superintendent of Schools Michael Ring held the final budget presentation on March 21, announcing that the district’s $80.6 million budget will help maintain the existing instructional, athletic and co-curricular programs, while also working to tackle improvements in the buildings and campuses, like fence and parking lot repairs, and increasing the number of cafeteria tables and cameras across the campus.

Although Ring said the district is confident it will receive money from the Gap Elimination Adjustment restoration, Rocky Point will currently receive $25.2 million in regular state aid, with the possibility of an increase, depending on the results of a vote to restore funds from the GEA. According to Ring, the district receives most of its revenue from tax levies. Residents will see an approximate 0.75 percent increase year over year in the tax levy in the district. Despite the increase, the district’s budget falls within the 0.12 percent tax cap. In light of the limited tax cap, the district only increased its budget by 2.34 percent.

“We believe that the budgets we have presented in previous years and [the one] we’re presenting this year are efficient and effective,” Ring said. “Efficient in that the level of expenditures is very conservative and within the tax cap, and effective because they continue to hold our programs together, both instructionally and co-curricular.”

Rocky Point’s instructional programs, which include courses for general and special education, make up around 50 percent of the district’s budget, followed by employee benefits, among other categories.

“I think this is a place to give every student an opportunity to succeed,” said Scott Reh, vice president of Rocky Point’s board of education.

The superintendent echoed Reh’s stance during the meeting regarding Rocky Point students.

“Success for our students is at the intersection of many roads, and these roads are the main components of our budget,” Ring said. “These many roads are represented by the breadth and depth of academic programs, instructional supports, and co-curricular opportunities we offer in order to allow each of our students to excel.”

Residents who are at least 18 years old and have lived in the school district for at least 30 days are eligible to vote. Community members can vote on the budget on Tuesday May 17, from 7 a.m. to 9 p.m. in the high school gymnasium. Community members can register to vote by calling the District Clerk, Patricia Jones, at 631-849-7243.

If the budget doesn’t pass, the district would have to cut around $360,000 from the proposal. Ring added that the board would also have to eliminate new additions to the budget and restrict the public’s use of various school facilities, to reduce the district’s expenditures. A contingency budget would still help the district fund new projects and maintain old programs.

“The Board of Education remained steadfast in its commitment to develop a financial plan that not only supported our district’s current educational and co-curricular offerings, but also provided for instructional enhancements geared toward further preparing today’s students to become tomorrow’s leaders,” President of Rocky Point Board of Education Susan Sullivan said. “The Board believes that the proposed budget not only meets this mission, but also supports our commitment to taxpayers by staying within the confines of the New York State tax cap.”

This version corrects information about the Rocky Point school district’s contingency budget.

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Comsewogue school board President John Swenning and Superintendent Joe Rella, along with the rest of the board and administration, have begun 2018-19 budget preparations. File photo by Alex Petroski

If Comsewogue School District wants to maintain all of its academic programs in the coming year, it’s going to need state officials to return aid that was previously taken away.

Superintendent Joe Rella released his first budget draft for the 2016-17 school year at a board of education meeting on Monday night, projecting an $87.2 million spending plan that would keep all existing programs. That budget would represent an increase of about $2 million over the current school year, due in large part to increasing costs in instruction.

But Rella’s proposed budget hinges upon a full restoration of the Gap Elimination Adjustment, a deduction of state aid taken from all New York school districts, enacted several years ago in an effort to close a state budget deficit.

State Sen. John Flanagan (R-East Northport), his chamber’s majority leader, recently sponsored legislation that would completely eliminate the adjustment in the next school year, though nothing is set in stone — his bill, S6377, passed in the Senate in January but has yet to come to a vote in the Assembly.

Comsewogue is not alone; school districts statewide are counting on a full restoration of the GEA this year due to a relatively low state-mandated cap on tax levy increases, which limits the amount of property taxes districts can collect and is largely determined each year by the rate of inflation. Before exemptions for a few items, such as spending on capital projects, school districts are looking at a 0.12 percent limit on how much they can add to their tax levies next year.

Comsewogue’s exempted spending, which includes funds to replace the roof at Clinton Avenue Elementary School, brings its proposed tax levy increase to 1.2 percent.

Restored state aid from the GEA could be crucial for some.

“If that doesn’t happen, then it’s a whole different world,” Rella said in an interview. “We’re anticipating it will happen. Albany’s been very quiet about it, and I’m taking that as ‘no news is good news.’”

Rella’s proposal suggests there would be cuts to staffing, including teachers, coaches and aides, as well as clubs, supplies and athletics if the schools don’t receive that additional state aid. His presentation also says Comsewogue would have to use $425,000 in reserves to help fund whatever is left.

If the state funding does come in, according to his proposal, the district would receive about $30 million in total state aid, which is an increase of $1.9 million over the current year.

Jeff Carlson outlines budget figures. Photo by Andrea Moore Paldy

As school districts begin to move into budget-planning season, the Three Village board will be making decisions with one less board member.

Susanne Mendelson, a trustee since 2010, resigned Wednesday night, saying she wanted to focus on her master’s program in speech language pathology. Her term expires at the end of June.

As far as the budget goes, the forecast looks good and will include staff increases. Jeff Carlson, assistant superintendent for business services, told school board members that there will be no reductions to programs and services in a bid to meet the cap on the tax levy increase.

While the cap for the 2016-17 year is 2.41 percent, state aid will increase by $4.4 million, Carlson said. Of that increase, $2.9 million is building aid that is tied to the district’s construction bond, which was passed in 2014. Carlson said that the final number on state aid usually increases with the approved state budget.

Even so, New York school districts are still losing aid to the Gap Elimination Adjustment (GEA), a measure that deducts money from aid packages to fund the state’s budget. Though the State Senate has voted to eliminate the GEA, the Assembly has yet to vote on the bill. Three Village expects to lose $2.3 million to the GEA for the coming school year. This is down from last year’s $3.3 million. Since the inception of the GEA, the district has lost $34.7 million in aid, which is about $2,576 for the average taxpayer, Carlson said.

He said the plan for next school year includes decreasing dependency on the assigned fund balance, money left over from the previous year and used as revenue to balance the current budget. Currently, $2 million is being used from the fund balance, a decrease from the previous year. Carlson explained that by decreasing the sum allocated from the assigned fund balance, the district will save more money to handle budgetary issues that might arise due to “tax cap issues.”

At the end of the 2015 fiscal year, the district had $17.4 million in its unassigned fund balance — a “rainy day” fund for emergencies — and restricted funds — money designated for specific uses such as workers compensation and unemployment insurance funds.

The continued decline in enrollment at the elementary level — the district anticipates 110 to 120 fewer students — means that 3.0 full-time equivalent (FTE) teaching positions will be reassigned to math academic intervention services (AIS), based on need, at the five elementary schools, Superintendent Cheryl Pedisich said.

The secondary level will see an increase of 1.6 FTE positions to rebuild the business department and put back courses such as virtual enterprises and web design. Those “reflect 21st century learning,” Pedisich said. There will also be a .4 increase for American Sign Language.

Additionally, the district plans to add computer science instruction and writing centers at both junior highs. Pedisich said the approximately 60-student decline will mean that existing staff can cover the new programs. The writing center at the high school will get additional staff, a .4 FTE increase. The district will also bring in a technology lead and a special education mentor/behavioral consultant.  Neither of those positions will require additional staffing.

Other staffing changes include a floating nurse — one FTE — an assistant director of facilities, and an addition of 2 FTEs for clerical staff.

Carlson explained that improvements to buildings and property are excluded from the tax cap so that they don’t compete with educational programs. Proposed projects for the next school budget year include reconfiguring the Setauket Elementary School bus loop for better traffic flow, adding air conditioners to the elementary school auditoriums and junior high cafeterias and a generator at W.S. Mount Elementary School.

The budget is set to be adopted on April 13 and the hearing is scheduled for May 4. The public will vote on the budget and select a replacement for Mendelson on May 17.

Mendelson read her resignation letter early in the meeting.

“I have always valued public education and have worked enthusiastically to help ensure that the students of today and tomorrow will have at least — if not more than — what my peers and I were privileged to experience here in Three Village,” she said as she read her letter.

“I must lead by example, and make my own education paramount at this time.”

Mendelson, who has a son in junior high, promised to remain involved with the district as both a parent and a member of the community.

Superintendent Jim Polansky. File photo by Rohma Abbas

Huntington school district has begun preparing for budget season.

Superintendent Jim Polansky discussed the state of the 2016-17 budget on Feb. 11, and said the district will have to work hard to create a budget that stays within its 1.68 percent cap on its tax levy increase.

A rollover of programs from the 2015-16 budget would put the district above that cap, and would cost about $2 million more than last year’s budget. That figure comes from an increase in health insurance costs for the district and other personnel items, despite an expected savings of almost $1 million in pension costs, according to Polansky.

As of Feb. 29, the district’s $122 million working budget was still about $132,000 over the allowable limit, meaning that costs need to be cut or additional revenue needs to be found to close the gap. Polansky has said that the district’s goal is still to adopt a budget that comes in below the cap on the tax levy.

“These are decisions that have to be made by the board as we move forward over the next couple of months,” Polansky said at the Feb. 11 meeting.

Piercing the tax cap, which requires a super majority vote of 60 percent from the community, is probably not an option.

“I don’t think that the board is interested in piercing the cap at this point,” Polansky said. “I will state that on the record even though we haven’t discussed it.”

To help matters, the district is also expecting an increase in state aid, due to a partial restoration of money lost to the Gap Elimination Adjustment, a deduction enacted several years ago that cut into state aid for New York school districts in an effort to close a state budget deficit.

The district has additional budget meetings coming up on March 14 and March 21. The vote to adopt a 2016-17 budget will take place on May 17, at which point the budget will be sent to residents for approval.

The New York State Capitol building in Albany. File photo

For New York schools, cutting the Gap Elimination Adjustment could be an addition by subtraction.

The adjustment, a deduction taken out of each New York school district’s state aid, was enacted several years ago to help the state government close a budget deficit. While the amount deducted has decreased in recent years and there have been efforts to completely restore the funding, state Sen. John Flanagan (R-East Northport) has recently sponsored legislation that would completely eliminate the system this year, giving more financial help to public schools struggling to make ends meet.

The bill passed in the Senate and must make its way through the Assembly before heading to Gov. Andrew M. Cuomo (D). And as schools across the state wait for the final vote, administrators applauded Flanagan’s efforts in helping them restore their funding.

“Over the past several years our district has been proactive in imploring our elected officials to restore the funds lost under the Gap Elimination Adjustment,” said Cheryl Pedisich, superintendent of schools for the Three Village Central School District. “As we enter our latest budget preparations, we are pleased at the news that this effort has taken an important step forward.”

Over in Northport, Superintendent Robert Banzer said restoring aid would “support critical instructional programming and operational budgets that districts rely on to provide a sound environment for our educational community.”

According to Banzer, aid cuts add to pressure on school budgets.

“Marginal tax caps, decreases in revenues and increases in state mandates leave districts with little room to navigate yearly budgets, and the elimination of the GEA would help alleviate the impact of some of these restraints.”

Port Jefferson Assistant Superintendent for Business Sean Leister was not as optimistic that the Gap Elimination Adjustment would be removed.

Sen. John Flanagan file photo
Sen. John Flanagan file photo

“I’ll believe it when I see it,” he said during a budget presentation at a school board meeting last week.

Leister is estimating a 6 percent increase in state aid next year, a number he called “conservative,” but if the adjustment is eliminated and Port Jefferson receives more state aid than it allots for in the budget, he said school officials would decide together how to spend it.

Comsewogue’s assistant superintendent for business, Susan Casali, said her school district has lost out on almost $23 million in state aid since the first year of the adjustment. In the next school year, Comsewogue schools could lose out on another $1.3 million if the Gap Elimination Adjustment remains. But that could create a problem for the district, which is currently crafting its 2016-17 budget.

“To maintain our financial position and programs, we need to have the full [deduction] restored,” she said in an email this week.

Flanagan said that eliminating the school funding cuts was the Senate’s top priority in education this session. There are currently about $434 million in GEA cuts still in place for schools in 2016-17 but if the bill becomes law, Flanagan said, his legislation would permanently abolish such education budget reductions.

“The Senate’s top education funding priority this year will be the complete elimination of the GEA,” Flanagan said. “Since 2011, the Senate Republicans have worked to restore $3 billion in funding that was lost to schools because of the GEA and we will not pass any budget that does not fully eliminate it this year. The GEA has been hurting schools and students for way too long and it is past time that we end it once and for all.”

Former Gov. David Paterson (D) imposed the GEA in 2010 despite widespread opposition from Republicans. Since it was approved, Flanagan said he and his Republican colleagues have been leading the charge to abolish the GEA and deliver funding increases to help mitigate its impacts on education. Over the past five years, he said, the GEA cuts have been reduced by roughly 85 percent, to $434 million in the 2015-16 budget.

State Sen. Ken LaValle (R-Port Jefferson) co-sponsored the legislation alongside Flanagan. In a statement, he said the move was long overdue.

“The elimination of the GEA has been a top priority of mine since it was imposed,” LaValle said. “It has hurt our students and increased costs for taxpayers. The bill we passed completely abolishes the GEA this year and ends its devastating impact on state funding to public schools.”

The legislation has already gained support on the other side of the state Legislature, with Assemblyman Mike Fitzpatrick (R-St. James) saying he was in favor of the GEA elimination and calling on the governor to return all the funds taken from schools since it was imposed.

“It’s simple: The state has an obligation to fully fund our school districts. Some members of the legislature made the shortsighted decision to allow the governor to borrow against the future of our children to close a budget gap created by rampant, uncontrolled spending,” Fitzpatrick said. “It was wrong then and must be resolved once and for all.”

Victoria Espinoza, Elana Glowatz and Alex Petroski contributed reporting.

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The Smithtown Library. File photo by Rachel Shapiro

Smithtown Library patrons will hit the polls this week as they mull over the 2016 budget as well as two trustee positions.

The library unveiled the $14,143,257 2016 proposed budget earlier this year, calling for an estimated $4.93, or 1.22 percent, increase in the tax levy. Two incumbent trustees are seeking re-election in this year’s vote, including the library board’s president. The budget and trustee votes are scheduled for Tuesday, Oct. 13, from 10 a.m. to 9 p.m.

The largest portion of the budget is going toward salaries and employment benefits, totaling approximately $10 million dollars. Library materials and programs come in second, with a total of $733,800. The most expensive materials cost is for books, and the second is for online materials.

Incumbents John Martins and Suzanne Mohr will be on the ballot for re-election to the library’s board of trustees.

Martins, president of the board, has been a resident of Nesconset for more than 30 years, and has been a volunteer at the Nesconset Fire Department for the last 13 year. Currently, he is 1st assistant chief. He works as a project manager for Alpine Software Inc.

In Martin’s statement on the Smithtown Library website, he said he is excited about the new changes happening to the library, and he would like to play an active role in those changes. He also wants to make sure the library offers the best available materials and resources to its residents.

“I would also like to see the Library stay on the cutting edge of technology and programming,” Martins said online. “If elected, I will make sure we hold a tight line on the budget during these hard economic times, while still providing outstanding service to the community.”

Mohr is a Smithtown resident, and president of Advanced Marketing Development. In her statement on Smithtown’s Library website, she said her first priority is to advocate for funding so that the library can continue to provide top-notch programs and services to the community.

“I would like to continue working with fellow trustees to improve and seek out the best library programs and to expand on our cultural and recreational offerings, making The Smithtown Library district a premier community resource center,” Mohr said online.

Mayor blasts state comptroller’s scoring of village

Huntington Bay Village’s mayor is contesting a fiscal rating by the state comptroller’s office. Photo by Victoria Espinoza

Huntington Bay Village’s mayor strongly disagrees with a recent release by the New York State Comptroller’s office ranking the municipality as susceptible to fiscal stress.

The comptroller’s office sent out a statement about the scores last week but Herb Morrow said  the score is misleading and Huntington Bay is in sound fiscal shape.

“The report is worthless because what they do is take a snapshot of one point in the year,” Morrow said in a phone interview. “They don’t take the financial planning into consideration.”

Morrow said the comptroller’s office ranked Huntington Bay as “susceptible” to fiscal stress in February because its reserve fund decreased.

“We did some major reconstruction of the police department to save taxpayers an enormous amount of money in the long term,” Morrow said. The reorganization included incentives and retirement costs that reduced reserve funds but, Morrow said, over time would reduce village payroll for police by $400,000.

“We are in great shape, and the residents are not listening to the comptroller’s story.”

Despite what Morrow said, the state comptroller’s office confirms Huntington Bay is susceptible to fiscal stress.

According to a statement from Comptroller Thomas P. DiNapoli’s office, “susceptible to fiscal stress” is the least severe of three categories that all municipalities found to be under fiscal stress were filed into. The other two category designations are “moderate fiscal stress” and “significant fiscal stress.”

In order to be designated as “susceptible to fiscal stress,” a municipality has to reach at least 45 percent of the total points of the fiscal stress score. The scores are made using annual financial reports that are submitted by local governments to the state comptroller’s office. Fiscal stress is usually defined as a local government’s inability to generate enough revenues within its current fiscal period to meet its costs. The comptroller’s system evaluates local governments based on both financial and environmental indicators.

The indicators of a local government’s financial state are its year-end balance, operating deficits, cash position, use of short-term debt and fixed costs. Environmental indicators include population, age, poverty, employment base and more. Fund balances, like Huntington Bay’s reserve fund balance, are used to identify the amount of money available to cushion revenue shortfalls or expenditure overruns.

According to DiNapoli’s office, a negative or low-level fund balance can affect the local government’s ability to provide services at current levels. It also claims that fund balance is a strong measure of the financial condition of a local government.

In a letter Morrow posted to the Huntington Bay website when the scores were originally released in February, he criticized the message that the comptroller’s office was sending to residents.

“It makes the jobs of local leaders harder. It is a waste of New York State taxpayer dollars,” Morrow said in the letter. “With no conversation or discussion with our village, we were given a negative designation that is very misleading to our residents. By releasing reports that create inane headlines, they confuse residents.”