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Existing Conditions Report Village of Harrisville and Town of Diana

June 2017

Prepared for:

Village of Harrisville Dissolution Study Committee

Gary Williams, Village of Harrisville Mayor David Parow, Town of Diana Supervisor Celia Bango Marianne Dicob Raymond Gregory Jessica Jenack John LaDuc Julie Malbeuf Donald Messer Autumn Stearne

This document was prepared with funding provided by the New York State Department of State under

the Local Government Efficiency Grant Program – Contract No. T00022GG-3800

Prepared by:

Dulles State Office Building 317 Washington Street Watertown, NY 13601 315.661-3200 23557 State Route 37 Watertown, NY 13601 315.661.3210 www.danc.org

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Table of Contents 1.0 INTRODUCTION ................................................................................................................................. 4

1.1 BACKGROUND ............................................................................................................................... 5

2.0 POPULATION TRENDS ....................................................................................................................... 6

2.1 DEMOGRAPHICS ............................................................................................................................ 8

2.2 SCHOOL DISTRICTS ........................................................................................................................ 9

3.0 REAL PROPERTY ............................................................................................................................... 10

3.1 REAL PROPERTY ASSESSMENTS .................................................................................................. 10

3.2 VILLAGE OWNED REAL PROPERTY, BUILDINGS, & ASSETS ......................................................... 11

4.0 MUNICIPAL FINANCIALS & SERVICES .............................................................................................. 13

4.1 VILLAGE GENERAL FUND REVENUE ............................................................................................ 13

4.2 VILLAGE GENERAL FUND EXPENDITURES ................................................................................... 14

4.3 VILLAGE SERVICES ....................................................................................................................... 17

4.3.1 Village Water Services ......................................................................................................... 17

4.3.2 Village Lighting Services ...................................................................................................... 18

4.3.3 Village Department of Public Works ................................................................................... 19

4.3.4 Village Fire Department ...................................................................................................... 20

4.4 TOWN OF DIANA REVENUE & EXPENDITURES ............................................................................ 23

4.5 TOWN SERVICES ......................................................................................................................... 25

4.6 FUND BALANCES - VILLAGE AND TOWN ..................................................................................... 26

4.7 DEBT LEVELS ................................................................................................................................ 27

5.0 MUNICIPAL EMPLOYEE SUMMARY ................................................................................................ 27

5.1 VILLAGE STAFFING ...................................................................................................................... 27

5.2 TOWN STAFFING ......................................................................................................................... 29

6.0 PROPERTY TAXES ............................................................................................................................ 33

7.0 LOCAL LAWS .................................................................................................................................... 34

8.0 CONCLUSION .................................................................................................................................. 37

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Figures & Tables

Figure 1 - Village and Town Municipal Boundaries ....................................................................................... 5

Figure 2 - Population Trends of Villages with Less Than 1,000 People ......................................................... 6

Figure 3 - School Districts .............................................................................................................................. 9

Figure 4 - Village of Harrisville Owned Parcels Map ................................................................................... 11

Figure 5 - Harrisville General Fund Revenue FYE 2016 ............................................................................... 14

Figure 6 - Village General Expenditures FYE 2016 ...................................................................................... 16

Figure 7 - Lighting vs Overall Expenditures ................................................................................................. 18

Figure 8 - Map of Village Street Lighting ..................................................................................................... 19

Figure 9 - Fire Services Coverage Map ........................................................................................................ 23

Figure 10 - Town of Diana Map of AUD Fund Coverages ............................................................................ 24

Table 1 - Villages in Lewis County by 2010 Population ................................................................................. 6

Table 2 - Lewis County Town 2010 Populations ........................................................................................... 7

Table 3 - Median Household Income and Poverty 2010 ............................................................................... 8

Table 4 - 2016 Harrisville and Diana Taxable Assessed Values ................................................................... 10

Table 5 - Village and Town 2016 Assessed Value Statistics ........................................................................ 10

Table 6 - Village of Harrisville Owned Parcels ............................................................................................. 11

Table 7 - Village Assets Valuation ............................................................................................................... 12

Table 8 - Harrisville General Fund Revenue FYE 2016 ................................................................................ 13

Table 9 - Village General Fund Expenditures FYE 2016 .............................................................................. 16

Table 10 - Water Fund Revenues FYE 2016 ................................................................................................ 17

Table 11 - Water Fund Expenditures FYE 2016 ........................................................................................... 17

Table 12 - Village Lighting Tax ..................................................................................................................... 18

Table 13 - Cost Comparison for Fire and Rescue Services .......................................................................... 22

Table 14 - Town Summary of Revenues and Expenditures FYE 2016 ......................................................... 24

Table 15 - Village of Harrisville General Fund Balance since FYE 2011 ....................................................... 26

Table 16 - Town of Diana Fund Balances FYE 2016..................................................................................... 26

Table 17 - Village Staffing FYE 2016 ............................................................................................................ 27

Table 18 - Village Staff Benefits and Costs FYE 2016 .................................................................................. 28

Table 19 - Village Total Salaries and Benefits FYE 2016 .............................................................................. 28

Table 20 - Comparison of Lewis County Villages Salaries and Benefits FYE 2016 ...................................... 29

Table 21 - Town Staffing FYE 2016 .............................................................................................................. 30

Table 22 - Town Benefits and Costs FYE 2016 ............................................................................................ 32

Table 23 - Town Total Salaries and Benefits FYE 2016 ............................................................................... 32

Table 24 - Comparison of Lewis County Towns Salaries and Benefits FYE 2016 ........................................ 33

Table 25 - Tax Rates per $1,000 Assessed Value for Village and Town Taxpayers FYE 2016 ..................... 33

Table 26 - Local Laws for Village and Town ................................................................................................ 36

Table 27 - Village Laws that May Sunset with Village Dissolution .............................................................. 36

Table 28 - Village Laws for Consideration by Town .................................................................................... 37

Table 29 - CETC Calculation Based on FYE 2017 Tax Levies ........................................................................ 38

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1.0 INTRODUCTION The primary objective of this project is to develop a detailed Dissolution Study with a

recommended plan and alternatives which answers questions that the Village of Harrisville and

Town of Diana residents have about the process, impacts, and how dissolution would affect

residents and local governments. The final report will provide the Village and Town with a

document that includes the following elements: Executive Summary, Introduction, Population

Trends, Local Government Tax Rates, Assets & Real Property Information, Operating Budget

Summary, Fund Balances & Outstanding Debt, Municipal Program Summaries, and Legal Issues

& Impediments. This information will be utilized by stakeholders to determine: 1) Potential

Financial Savings; 2) Management Improvements; 3) Service Delivery Changes resulting from a

local government re-organization; and 4) Alternative ways to organize local government service

and improve efficiencies. These items will be summarized in the Recommendations section of

the Plan.

The Board Members from the Village of Harrisville hired the Development Authority of the

North Country to oversee the dissolution study process. The Board also appointed a Dissolution

Study Committee (DSC) which has been charged with developing a study to evaluate dissolving

the Village and identifying alternative ways to deliver government services which considers

fiscal impacts, provision of service and other matters as identified. The DSC is comprised of

Gary Williams (Village of Harrisville Mayor), David Parow (Town of Diana Supervisor), Celia

Bango, Marianne Dicob, Raymond Gregory, Jessica Jenack, John LaDuc, Julie Malbeuf, Donald

Messer, and Autumn Stearne. The DSC began this initiative with a kick-off meeting on January

17, 2017. Since that time, the DSC has been working to develop a basis of understanding of the

Village and Town services provided, the way in which these services are provided, and the cost

to taxpayers to provide these services. The results of this initial phase of the project are

summarized in this report, known as the EXISTING CONDITIONS REPORT. This report is being

funded by and prepared in accordance with the New York State Department of State Work Plan

requirements, as outlined in Contract No. T00022GG-3800. All study-related documents are

available on the dissolution study website:

http://www.danc.org/operations/engineering/village-harrisville-dissolution-study

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1.1 BACKGROUND

The Village of Harrisville is located in the northern part of the Town of Diana, in Lewis County

and on the border of St. Lawrence County. In 1833, Foskit Harris acquired land along the

Oswegatchie River from Joseph Bonaparte. He constructed a sawmill and gristmill along the

river. By 1880, Harrisville was the commercial and industrial center of the Town of Diana. At its

height, the Village supported a chair factory, a sash and door factory, several lumber dealers,

carriage makers, blacksmiths, a harness shop, and numerous merchandise stores and retail

services. A large paper mill continued to provide economic significance until its closure in the

1950’s. The Harrisville Dry Kiln plant closed in 2013. The remaining major industry and

employers in the Village include Viking Cives, Inc., a maker of snow plows, the Central School

District, and a several small businesses (convenience stores, restaurants, etc.). Harrisville is

located along the New York State Route 3 Olympic Byway and is a significant contribution to

this tourism corridor; providing services and resources to travelers. Harrisville has not

conducted a formal study looking into Village dissolution in the past; however the question of

whether dissolution would positively impact Village taxpayers has been brought up in recent

years by Village residents, prompting this dissolution study. Figure 1 illustrates the Village and

Town municipal boundaries in relation to Lewis County.

Figure 1 - Village and Town Municipal Boundaries

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2.0 POPULATION TRENDS The population of the Village of Harrisville, according to the 2010 census, is 628. Harrisville is

the fourth largest Village, by population, in Lewis County. Table 1 lists Lewis County Villages by

population and Figure 2 illustrates the overall population trends in Harrisville and other Lewis

County Villages with less than 1,000 people, according to the 2010 census. Most of the Villages

in Lewis County show declining population trends since the 1960s, including Harrisville. While

Harrisville had a slight bump in population between 1970 and 1980, there was a sharp decrease

by 1990, which corresponds to the time when several mills and mines in the area were closing

and local jobs were being lost.

Village Population

Lowville 3,470

Copenhagen 801

Port Leyden 672

Harrisville 628

Croghan 618

Lyons Falls 566

Castorland 351

Constableville 242

Turin 232

Table 1 - Villages in Lewis County by 2010 Population

Figure 2 - Population Trends of Villages with Less Than 1,000 People

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The Town of Diana has a 2010 population of 1,081 people. Table 2 provides the population

information for all the Lewis County Towns.

Town Population

New Bremen 2,706

Croghan 2,475

Denmark 2,059

Watson 1,881

Leyden 1785

Lowville 1,512

Martinsburg 1,433

Lyonsdale 1,227

Greig 1,199

Diana 1,081

Lewis 854

West Leyden 852

Turin 529

Harrisburg 437

Pinckney 329

Osceola 229

Montague 78

Table 2 - Lewis County Town 2010 Populations

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2.1 DEMOGRAPHICS

Demographic data is included in this report for the Village and the surrounding areas for

reference purposes only. The data provide context to the population that lives in the Village

and compares the project area with surrounding Villages. Table 3 illustrates median household

income (MHI) and poverty percentages for Harrisville, Diana, and the rest of the Lewis County

Villages. The average MHI for all the Villages in Lewis County is $39,178. Harrisville’s MHI is

slightly lower at $36,019. Harrisville’s percentage of “All People” below the poverty line is 12%,

which is lower than the County’s average of 14.22%.1

Municipality Median

Household Income

Percentage "All People“

Below Poverty Line

Village of Port Leyden $31,417 21.40%

Village of Croghan $31,694 14.70%

Village of Castorland $34,063 32.90%

Village of Harrisville $36,019 12%

Village of Turin $37,614 2.40%

Village of Lowville $40,872 17.80%

Village of Lyons Falls $41,250 6.80%

Town of Diana $42,664 13.40%

Lewis County $42,846 14.60%

Village of Copenhagen $43,977 9.70%

Village of Constableville $55,694 10.30%

Table 3 - Median Household Income and Poverty 2010

1 The US Census Bureau poverty threshold in 2010 varied from $10,458 - $48,527 depending on how many people

lived in a household (1 person - 9 or more). The poverty threshold is set nationwide and does not vary geographically. The “All People” category in the Census statistics about poverty is the inclusion and average of all the types of families in the statistical area.

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2.2 SCHOOL DISTRICTS

School districts in New York State are separate taxing entities. The Dissolution study will have

no impact on school taxes, since these are separate from Village and Town taxes. This

information is provided for reference purposes only. The Village of Harrisville is served by the

Harrisville CSD. The Town of Diana is served by two school districts: Harrisville CSD, and

Carthage CSD. Figure 3 is a map of the local school districts.

Figure 3 - School Districts

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3.0 REAL PROPERTY

3.1 REAL PROPERTY ASSESSMENTS

The total taxable assessed values of real property in the Village and Town are detailed in Table

42. Taxable assessed values are used to calculate real property tax bills. The total taxable

assessed values do not include properties in the Village or Town that are tax-exempt, including

Village or Town-owned parcels, fire stations, churches, schools, etc.

Taxable Assessed Values 2016

Taxable Assessed Value

Harrisville $18,311,037

Diana (Town Outside Village)

$150,240,230

Table 4 - 2016 Harrisville and Diana Taxable Assessed Values

The study reviewed the real property assessed values within the Village and Town to determine

the range of values. See Table 5 below for an overview.

Real Property Assessed Values

All Parcels within Village or Town

Harrisville Diana

Highest (Property Owner)

$2,100,000 (Harrisville Central School - Tax Exempt)

$750,000 (Fortis Energy Group)

$15,494,921 (Iroquois Gas Transmission)

Average $64,746 $85,860

Median $54,250 $54,400

Table 5 - Village and Town 2016 Assessed Value Statistics

2 Assessment data and parcel breakdown data comes from Lewis County Real Property 2016 records. The Town

Outside Village taxable assessed value does not include parcels in the Village.

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3.2 VILLAGE OWNED REAL PROPERTY, BUILDINGS, & ASSETS

As part of this EXISTING CONDITIONS REPORT, an inventory of the real property owned by the

Village of Harrisville was compiled from the County’s Real Property Tax Database. The

inventory indicates that the Village owns 10 parcels with a total assessed value of $203,500.

The Village-owned properties are tax exempt. See Table 6 and Figure 4 for Village-owned

parcels.

# Use Address Parcel ID Total Assessed Value Acres

1 Water Supply Hands Flat Rd 013.09-01-13.000 $6,900 <1

2 Vacant Commercial River St 013.09-03-11.000 $5,000 3.3

3 Water Supply Washington St 013.09-01-04.000 $4,000 <1

4 Landfill/Dump NYS Rte. 3 013.00-04-20.100 $400 5.7

5 Playground Church St 013.13-02-02.100 $27,900 8.4

6 Rural Vacant River St 013.14-06-20.100 $2,200 1

7 Parking Lot Main St 013.14-06-18.000 $16,700 <1

8 Vacant Commercial State St 013.14-06-14.100 $4,900 <1

9 Water Supply Creek Rd 013.18-05-05.100 $25,000 3.5

10 Water Supply Creek Rd 013.18-05-07.000 $110,500 4.9

Table 6 - Village of Harrisville Owned Parcels

Figure 4 - Village of Harrisville Owned Parcels Map

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The Village owned major assets are listed below, including buildings, park structures and

equipment, and Department of Public Works vehicles and equipment. The Village does not

have a dedicated reserve fund for large equipment replacement. Insurance is a general fund

expenditure. See Table 7 for details and valuations of Village owned assets; the valuations are

sourced from Village Insurance Policy 2016-2017 through Eastern Shore Associates.

Asset Address Valuation of

Asset Valuation of

Contents

Pump Station S. Creek Rd $15,000 $5,900

Water Tower S. Creek Rd $292,400 -

DPW Building S. Creek Rd $120,000 $1,000

Water House Lower Maple St (Hands Flat Rd)

$7,600 $5,900

Pavilion S. Church St $7,600 -

Water Pump House Washington St $13,000 -

Gazebo River St $4,800 -

Equipment in Park River St - $3,300

Village Office in Town Building

5959 Old State Rte. Ext.

- $27,700

2001 Compactor Tractor with Accessories

S. Creek Rd $19,000 -

1995 Dump Truck S. Creek Rd $38,000 -

2004 Backhoe/Loader S. Creek Rd $35,000 -

2006 Gehl Skid Steer S. Creek Rd $20,752 -

2014 Ford Pickup w/Plow

S. Creek Rd $38,510 -

Table 7 - Village Assets Valuation

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4.0 MUNICIPAL FINANCIALS & SERVICES This section provides information on the services that are provided by the Village of Harrisville

and the Town of Diana to their taxpayers, and the municipal financials. Financial information is

sourced from the fiscal year end 2016 (FYE 2016) Village and Town Annual Update Documents

(AUD). The Village fiscal year is June-May, so the Village fiscal year 2016 figures are current to

5/31/16. The Town fiscal year is January-December, so the Town fiscal year 2016 figures are

current to 12/31/16. AUDs are divided into different fund categories that detail the revenues

and expenditures for each fund.

4.1 VILLAGE GENERAL FUND REVENUE

The majority of the Village’s General Fund revenue comes from Real Property Taxes. The

second largest revenue source is categorized under Miscellaneous Local Sources, which

includes Consolidated Local Street and Highway Improvement funds (CHIPS) and Harrisville Fire

Department income from the Towns of Diana and Pitcairn. Table 8 and Figure 5 show all of the

Village General Fund Revenue reported in the FYE 2016 AUD.

Village General Fund Revenue Total

Real Property Taxes $200,751

Real Property Tax Items Interest & Penalties on Real Property Taxes $3,804

Non Property Tax Items Franchises - municipal imposed fees on cable television and telecommunications company gross revenue

$5,125

Departmental Income Other General Departmental Income: softball league deposit, sidewalk repair reimbursement, 1-time County tax share; Park and Rec Charges: income from Diana and Pitcairn for playground maintenance; Other Cultural and Recreation Income: refund from State for state-owned land and an insurance adjustment from Eastern Shore municipal insurance; Zoning Fees

$4,896

Use of Money and Property Interest & Earnings $189

Miscellaneous Local Sources CHIPS - $32,286, Harrisville Fire Department Income : Diana $63,022 and Pitcairn $26,065 $121,373

State Aid Revenue Sharing, Mortgage Tax $14,565

Interfund Transfers $25,000

Total General Fund Revenue $375,703

Table 8 - Harrisville General Fund Revenue FYE 2016

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Figure 5 - Harrisville General Fund Revenue FYE 2016

4.2 VILLAGE GENERAL FUND EXPENDITURES

The Village spends its General Fund revenue by providing services to its residents.

Municipalities report their expenditures in the AUD as:

“Personal Services” - salaries and employee wages

“Equipment and Capital Outlay” - equipment and supply purchases

“Contractual Expenditures” - contracted services, wages paid to contractors

Harrisville municipal expenditures paid for the following services:

• Mayor (personal services, contractual expenditures)

• Legislative Board (personal services, contractual expenditures)

• Clerk/Treasurer/Tax Collector (personal services, equipment and capital outlay,

contractual expenditures)

• Law (contractual expenditures)

• Engineer (personal services)

• Department of Public Works (personal services)

• Buildings Maintenance (contractual expenditures)

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• Central Garage - New DPW building, tools, fuel, equipment repair (contractual

expenditures)

• Unallocated Insurance (contractual expenditures)

• Other General Government - Zoning Officer (personal services)

• Fire Services (equipment and capital outlay, contractual expenditures)

• Registrar of Vital Statistics (personal services)

• Historian (personal services)

• Insect Control (contractual expenditures)

• Maintenance of Streets & Permanent Highway Improvements (equipment and capital

outlay, contractual expenditures)

• Garage - Gas & Oil (contractual expenditures)

• Street Lighting (contractual expenditures)

• Playground and Recreational Centers (contractual expenditures)

• Youth Program (contractual expenditures)

• Celebrations - Fireworks (contractual expenditures)

• Adult Recreation - Senior Citizens Club (contractual expenditures)

• Garbage Services for Village municipal waste (contractual expenditures)

The AUD groups General Fund expenditures by categories. See Table 9 and Figure 6 for a

breakdown of Village expenditures in FYE 2016.

Village General Fund Expenditure Amount

General Government Support Legislative Board, Mayor, Treasurer, Tax Collection, Legal Services, Engineer, Public Works Administration, Buildings, Central Garage, Unallocated Insurance, Other General Government (Zoning Officer)

$245,694

Public Safety Workers Comp: $1,421; Village FD Vehicle Fund: $4,500; Village FD Contract: $12,374; Village FD turnout gear: $2,012; Diana FD O&M: $29,010; Diana FD Vehicle Fund: $34,012; Pitcairn FD O&M: $11,489; Pitcairn FD Vehicle Fund: $14,576; Village Rescue Services Payment: $4,805; Village Ambulance Payment: $2,015.

$116,214

Health Registrar of Vital Statistics, Historian, Insect Control

$5,883

Transportation Maintenance of Streets, Permanent Improvements Highway, Garage - Gas and Oil, Street Lighting

$65,448

Culture and Recreation Playground & Rec Centers, Youth Program, Celebrations, Adult Recreation

$4,621

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Home and Community Services Refuse and Garbage

$750

Employee Benefits* $29,510

Total $468,120

Table 9 - Village General Fund Expenditures FYE 2016

* Note: an additional $8,815 in employee benefit expenditures are reported in the Water Fund. See

section 4.3 for details.

Figure 6 - Village General Expenditures FYE 2016

Village expenditures exceeded revenue by $92,417 in FYE 2016. Harrisville used part of its fund

balance to cover construction costs for the new Department of Public Works building, which

was a planned expense.

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4.3 VILLAGE SERVICES

4.3.1 Village Water Services

The Village provides potable water to its residents. The Village AUD reports the revenue and

expenditures related to the water system and services separately from the General Fund. The

revenue and expenditures for the Water Fund are detailed below in Table 10 and Table 11.

Village Water Fund Revenues Total

Unmetered Water Sales $62,237

Water Service Charges $481

Interest & Penalties on Water Rents $857

Other Home & Community Services Income $11,448

Interest & Earnings $6

Total Water Fund Revenue $75,029

Table 10 - Water Fund Revenues FYE 2016

Village Water Fund Expenditures Total

Source Supply Power & Pump, Contract Expenditures $8,298

Water Transmission and Distribution $13,031

Employee Benefits $8,815

Transfers, Other Funds $25,000

Total Water Fund Expenditures $55,144

Table 11 - Water Fund Expenditures FYE 2016

The Village water system was originally built in the mid 1900’s, but the infrastructure has been

replaced and repaired in sections over the years. The water is sourced from one main well and

chlorinated in the water pump house, located near the Department of Public Works building at

14206 South Creek Road, prior to distribution. The Village has two auxiliary wells and an

additional water pump house located off Washington Street and Maple Street that can be put

into service, if needed. There are two active water storage tanks, each with a 200,000 gallon

capacity, and one abandoned old water tank, all located near the Department of Public Works

building. The Village maintains 8.4 miles of water main, 52 hydrants, 81 mainline valves, and

288 residential shutoff valves3. The permitted day maximum capacity is 576,000 gallons per

day, but the average use is 85,000 - 90,000 gallons per day4. The current water rate is $47 a

3 The Village water distribution system was mapped using Geographic Information Systems in 2014.

4 Harrisville’s Department of Environmental Conservation water withdrawal permit from 1990 needs to be updated

and has unmet conditions regarding metering that will need to be addressed.

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quarter for unlimited use; the water system is not metered. The two Department of Public

Works staff also serve as Water Operators and are both certified with Class C and D licenses.

Currently, the Water Department has no debt, but there is a water main replacement project

scheduled for July 2017 which would incur $25,000 in water debt. The $200,000 project will

replace approximately 1,800 feet of water main and water infrastructure along Church Street.

The Village received a New York State Water Grant for $120,000 to cover part of the project

costs. At the time of this report, the Village plans to use $55,000 from their water fund balance

and has applied for a bond for the remaining $25,000, but the financing has not been finalized

yet.

4.3.2 Village Lighting Services

Lighting is considered a Village service that is currently provided through a contract with

National Grid for lighting management and maintenance. Street lighting is relevant to this

dissolution study because if the Village were to dissolve, the Town would need to create a

lighting district for the area. All Village residents are taxed for street lighting as part of their

Village tax bill. In FYE 2016, the cost of lighting was $19,137. To determine what the tax rate

for Village lighting would be, broken out from the overall Village tax rate, the following formula

was used:

$19,137 (2016 Lighting cost) ÷ $18,311,037 (2016 Taxable Assessed Value) x $1,000 = $1.05

See Table 12 and Figures 7 and 8 for details about lighted areas and actual expense to the

Village.

Lighting Other Total

Village Tax FYE 2016 $1.05 $8.82 $9.87

Table 12 - Village Lighting Tax Rate

Figure 7 - Lighting vs Overall Expenditures

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Figure 8 - Map of Village Street Lighting

4.3.3 Village Department of Public Works

The Village Department of Public Works (DPW) includes two full-time employees, a DPW

Superintendent and a Motor Equipment Operator, and provides the following services to

Village residents:

I. Grass Mowing - the DPW mow and weed-whack the Village common areas during the

summer months, including the two Village parks and the street sides.

II. Snow Plowing and Removal - the Town plows all the Village streets with their large

plows; the Village DPW uses a pick-up truck with a plow, a skid steer tractor, and a

backhoe/loader tractor to clean up the streets with more precision plowing and to

remove the snow. The DPW plows the following parking lots: Island Park, Ball Field

and Ice Rink, Village Parking lot, Fire Department lot, and church parking lots. The

DPW will also remove snow for Village businesses, if requested. Sidewalks are

cleared on Main St., Locust St., Foskit St., High St., Maple St., Church St., and Elm St.,

using the skid steer tractor with a snow blower attachment.

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III. Street Maintenance - there are 5.36 miles of Village streets. The DPW is responsible

for street cleaning, removing winter sand and debris, removal of leaves, branches,

and green waste, street sign maintenance and replacement, maintaining street edges

and slopes for drainage improvement, and cleaning around and inside Village street

catch basins. The Town assists the Village with street paving by providing labor and

trucks; the Village uses CHIPS funds to pay for materials and the paving crew. There

is no formal agreement between the Village and Town for the paving assistance. In

exchange, the Village DPW will help the Town with tasks as requested.

IV. Park Maintenance - the two Village Parks, Grand View Island Park and the Recreation

Park, require the following maintenance: mowing, weed-whacking, snow removal,

cleaning and maintaining bathrooms, pavilion, gazebo, ice shanty, picnic tables and

benches. The DPW pick up garbage 1-2 times per week, including parking lots.

V. Sidewalks - property owners are responsible for the maintenance of the sidewalks in

front of their property. The Village has a sidewalk replacement program where the

homeowner pays for the materials and the DPW will provide the labor. The DPW

provides snow removal from sidewalks, as time permits. There are approximately 4

miles of sidewalks in the Village.

VI. Other Services/Duties - the DPW performs other services and duties, including:

installing and removing 50 seasonal flags on utility poles; maintenance of Village

equipment, buildings, and assets; assistance with the annual Community Festival; and

other tasks as directed by the Village Board.

4.3.4 Village Fire Department

Fire protection in New York State is complex and can be provided to the public in many ways.

Villages are required to provide fire protection to residents. A Village may have its own fire

department; contract with the fire department of another municipality; contract with a fire

district, fire protection district, or independent fire company; or form a joint fire district with

other towns and villages. Towns are not allowed to provide fire protection as a municipal

function; instead Towns must have a fire district or a fire protection district.

The Harrisville Fire Department is currently a department of the Village. The Village Board of

Trustees acts as the board of fire commissioners and approves the Fire Chief and two Assistant

Chiefs; approves new volunteer members; executes a Memorandum of Understanding with the

Harrisville Volunteer Fire Department Inc. for fire services in the Village; and contracts with the

Towns of Diana and Pitcairn for fire services. The Village is responsible for the Workers

Compensation Insurance coverage for the volunteer fire fighters through the Lewis County Self-

Insurance Plan5. The Village currently does not own anything related to the fire department,

5 The taxing jurisdiction (Village, Town, City) where a fire company is located is responsible for Workers

Compensation Insurance coverage under the NYS Volunteer Firefighter Benefits Law.

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including the Fire Hall, trucks, gear, etc. Everything is owned by the Harrisville Volunteer Fire

Department Inc.

The Harrisville Volunteer Fire Department Inc. (HVFD) is a not-for-profit corporation with 25

current members that provides fire protection services for the Village of Harrisville and the

Towns of Diana and Pitcairn. The HVFD members annually elect a President, Vice President,

Secretary, Treasurer, Fire Chief, two Assistant Chiefs, and six Board Members. The HVFD owns

the Fire Hall building and the land parcel it is built on; all the fire equipment, trucks, turnout

gear, etc.; and also pays for all the building utilities, fuel, and building maintenance.

Village Contract for Fire Services - In past years, the Village of Harrisville has executed annual

contracts with the HVFD for fire services. In 2016, the Village Board decided a contract was not

necessary because the Fire Department is a department of the Village. Instead of a contract, a

Memorandum of Understanding (MOU) was executed for FYE 2016 with the following fees:

$4,495 for the Vehicle Fund; and $5,777 for Operations and Maintenance.

The fees above represent the Village’s share of the Fire Department’s budget for June 2016 -

May 2017. The amounts are exclusive of any payments that flow to the Volunteer Fire

Department Inc. through the contracts with the Towns.

Village residents pay for Fire and Rescue services as part of their Village tax6; there is not a

separate tax rate for Fire and Rescue services. The calculated rate that Village residents paid on

their 2017 taxes, if it was broken out separately from the rest of Village services, is: $0.78 per

$1,000 of assessed value

Town of Diana Contract for Fire Services - The Town of Diana has a Fire Protection District that

is served by the HVFD. The Village of Harrisville, the HVFD, and the Town of Diana execute

annual contracts for these fire services. For FYE 2017, the contract fees are: $35,713 for the

Vehicle Fund; and $27,040 for Operations and Maintenance.

The Town Fire Protection District is also served by the Natural Bridge Fire Department: in 2017,

the contract with Natural Bridge Fire Department was $12,000; and the Harrisville Rescue

Squad: in FYE 2017, the contract with the Harrisville Rescue Squad was $29,700.

The costs for fire protection and rescue services are levied on the taxable property within the

Town Fire Protection District and collected with the Town taxes. The rate is the same across

6 Rescue services in the Village and the Towns of Diana and Pitcairn are provided by the Harrisville Rescue Squad,

which is a separate and independent not-for-profit corporation that is not part of the Village or the Harrisville Volunteer Fire Department Inc. The Harrisville Rescue Squad executes its own separate contracts for rescue services with the Villages and Towns. The current annual Village contract for rescue services was $4,000.

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the entire Fire Protection District and shows on the tax bill as “FP242 Diana Fire Protection”:

0.684871 per $1,000 of assessed value in FYE 2017.

The Town of Diana also has a Fire District located near Natural Bridge that is served by the

Natural Bridge Fire Department. The Natural Bridge Fire District is a separate unit of local

government with its own board of commissioners that levies taxes against taxable property

within the district. In FYE 2017, Town of Diana residents that are located in the Natural Bridge

Fire District paid a tax rate of 1.683278 per $1,000 of assessed value.

Town of Pitcairn Contract for Fire Services - the Town of Pitcairn has a Fire Protection District

that encompasses the entire Town and is served by the HVFD. The Village of Harrisville, the

HVFD, and the Town of Pitcairn execute annual contracts for these fire services. For FYE 2017,

the contract fees were: $15,305 for the Vehicle Fund; and $11,719 for Operations and

Maintenance.

The Town of Pitcairn Fire Protection District also contracts with the Harrisville Rescue Squad: in

2017, the contract with the Harrisville Rescue Squad was $12,753.

The costs for fire protection and rescue services are levied on the taxable property within the

Pitcairn Fire Protection District and collected with the Town taxes. The rate is the same across

the entire Fire Protection District and shows on the tax bill as “FD033 Pitcairn Fire Protection”:

0.607294 per $1,000 of assessed value in FYE 2017.

Table 13 provides a breakdown and comparison of the costs for fire and rescue services in each

municipality. Figure 9 is a map showing the coverage for fire services.

Table 13 - Cost Comparison for Fire and Rescue Services

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Figure 9 - Fire Services Coverage Map

4.4 TOWN OF DIANA REVENUE & EXPENDITURES

The Town of Diana, like the Village, receives most of its revenue from property taxes. The

Town’s AUD is more complicated than the Village’s because the Town divides its revenues and

expenditures into four different funds to account for revenues and expenditures that apply to

the entire Town including the Village, or that apply to the Town not including the Village.

Section 4.5 details the specific expenses that are applied either Town-wide or Town Outside

Village.

See Table 14 for a summary of the Town revenues and expenditures for each fund. Figure 10 is

a map showing the different fund taxing areas within the Town. A detailed breakdown of each

AUD funds’ revenues and expenditures can be found in the Town’s FYE 2016 AUD, which is

available in the Reference Documents section of the Dissolution Study website7.

7 The Town AUD can be accessed on the dissolution study website:

http://www.danc.org/files/public/Harrisville/Diana2016AnnualUpdateDocument.pdf

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Fund Revenue Expenditures

General Fund $284,735 $270,916

General Town - Outside Village $4,750 $6,363

Highway - Town-wide (including Village) $268,543 $238,414

Highway - Part-town (not including Village) $260,628 $331,173

Bridge DB Fund8 $0 $0

Fire Protection (Harrisville Fire Department, Harrisville Rescue Squad, Natural Bridge Fire Department)

$103,199 $103,199

Lighting (Natural Bridge) $300 $352

Total $922,155 $950,417

Table 14 - Town Summary of Revenues and Expenditures FYE 2016

Figure 10 - Town of Diana Map of AUD Fund Coverages

8 The Town reimburses its Bridge Fund with CHIPS money when it is received by the State. The FYE 2016 AUD also

includes a section called Capital Projects that duplicates the Bridge DB Fund accounting.

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4.5 TOWN SERVICES

The Town of Diana provides the following services to all Town residents, including the Village:

Supervisor (personal services, contractual expenditures)

Legislative Board (personal services, contractual expenditures)

Town Clerk (personal services, contractual expenditures)

Municipal Court (personal services, equipment and capital outlay, contractual

expenditures)

Auditor (personal services, equipment and capital outlay, contractual expenditures)

Budget (personal services)

Purchasing - Board of Assessment Review (personal services)

Assessor (personal services, equipment and capital outlay, contractual expenditures)

Law (contractual expenditures)

Buildings (contractual expenditures)

Central Garage (equipment and capital outlay, contractual expenditures)

Central Print and Mail (contractual expenditures)

Unallocated Insurance (contractual expenditures)

Municipal Association Dues (contractual expenditures)

Animal Control (contractual expenditures)

Street Administration (personal services)

Garage (contractual expenditures)

Program for Aging (contractual expenditures)

Museum - Art Gallery (contractual expenditures)

Historian (personal services, contractual expenditures)

Refuse and Garbage (contractual expenditures)

Cemetery (contractual expenditures)

Highway Machinery (equipment and capital outlay, contractual expenditures)

Snow Removal (personal services, contractual expenditures)

Diana provides the following services to Town Outside Village residents:

Public Health Officer (personal services)

Registrar of Vital Statistics (personal services, contractual expenditures)

Playground & Rec Centers (contractual expenditures)

Joint Recreation Project (contractual expenditures)

Joint Youth Program (contractual expenditures)

Maintenance of Streets (personal services, contractual expenditures)

Permanent Highway Improvements - Paving (equipment and capital outlay)

Brush and Weed Control (personal services, contractual expenditures)

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4.6 FUND BALANCES - VILLAGE AND TOWN

A municipality’s fund balance is the money that is unspent at the end of any fiscal year,

provided that revenues received in a given year exceeded the expenditures. These surpluses

are reported as the fund balance. The fund balances are tracked separately for General Fund,

Water Fund, and Highway Funds. If expenditures exceed revenues, then there will be negative

account balances in a given year and the overall fund balance will decrease to cover the

shortfall, as the Village had to do in FYE 2016 to cover expenditures that exceeded revenues.

Table 15 shows the Village fund balance trend since FYE 2011, and Table 16 shows the Town

fund balance for each AUD fund in FYE 2016.

Harrisville Fiscal Year Fund Balance

6/1/11 - 5/31/12 $226,422

6/1/12 - 5/31/13 $277,388

6/1/13 - 5/31/14 $293,852

6/1/14 - 5/31/15 $323,429

6/1/15 - 5/31/16 $231,012

Table 15 - Village of Harrisville General Fund Balance since FYE 2011

Diana AUD Fund 2016 Fund Balance

General Fund $227,258

General Town - Outside Village $9,100

Highway - Town-wide $207,360

Highway - Part-town $17,400

Bridge DB Fund9 -$100,000

Lighting $83

Table 16 - Town of Diana Fund Balances FYE 2016

If the Village were to dissolve, excess fund balance could be used toward capital improvements

related to general fund expenditures or it could be transferred to the newly created lighting

district to pay for future expenses. In that way, the fund balances would be used to benefit the

tax payers that contributed those funds through prior year tax collections.

9 The Town owes $100,000 (plus interest) on a bond for bridge work

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4.7 DEBT LEVELS

The Village does not have any debt except for the Water District, which will be incurring

$25,000 in debt for a 2017 water project (at the time of this report, financing terms for that

debt had not been finalized). This debt would stay within the Water District and would only be

paid for by tax payers within that special district. The Town has $100,000 (plus interest) in debt

for the Town bridge project. The Town bridge debt will be paid off in July 2017.

5.0 MUNICIPAL EMPLOYEE SUMMARY

5.1 VILLAGE STAFFING

Table 17 provides a breakdown of the Village employee staffing in 2016, with the salaries

(personal services expense) as reported in the AUD. In total, the Village has 9 employees,

including the Mayor and Village Trustees, who are elected officials. Please note that the Village

AUD expenditures include a line item for personal services expenses for an Engineer; however

this is not a Village employee, it is a consultant.

General Fund Personal Services Expenditures FYE 5/31/16

Position Salary as Reported

in FYE16 AUD

# of staff Individual Salaries

Legislative Board (Elected) $3,500

4 Trustees $800 each

Deputy Mayor receives additional $300

Mayor (Elected) $3,281 1 Mayor

Clerk/Treasurer $13,560 1 staff

Zoning Officer $500 Currently, DPW Superintendent is the

Zoning Officer

Public Works Admin (Public Works Staff) $62,033

2 staff Superintendent: $15.88/ hour Motor Equipment Operator: $13.90/hour

Registrar of Vital Statistics/ Historian $483

1 staff Historian receives $300

Registrar of Vital Statistics receives $183

Currently, the Clerk is the Registrar

Engineer (note this is not a Village employee, this was paid to C2AE for contracted engineer expenses even though it is listed as “personal services” in the AUD)

$435

Not Village Employee Contracted Engineer Expense

Table 17 - Village Staffing FYE 2016

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Village staff are eligible for certain benefits depending on whether they are full-time or part-

time employees. Table 18 details the benefits offered to Village staff and officials and the cost

of those benefits.

Benefit Full-time

Employees Part-time

Employees FYE16

Expenditure

State Retirement System

DPW Superintendent

DPW MEO

All employees and elected officials are eligible.

Only the Village Clerk is currently participating.

$8,987

Social Security

DPW Superintendent

DPW MEO

Village Clerk

4 Village Trustees Village Mayor

Historian

$6,338

Workers Compensation Insurance

DPW Superintendent

DPW MEO

Village Clerk

4 Village Trustees Village Mayor

Historian

$158

Medical Insurance

DPW Superintendent

DPW MEO

Village Clerk $22,843

Table 18 - Village Staff Benefits and Costs FYE 2016

The total compensation for Village employees and elected officials is detailed below in Table 19.

A list of all the Lewis County Villages that reported to the State in 2016 is provided with their

total salaries, benefits, and benefits as percent of salary is included as Table 20 for comparison

and reference. The Villages marked with a star are Villages that offer medical insurance

benefits.

Total Employee Salaries10 $83,356

Total Benefits Paid $38,326

Benefits as % of Salary 46%

Total Compensation $121,682

Table 19 - Village Total Salaries and Benefits FYE 2016

10

This total does not include the Engineer personal services expense listed in Table 17 because this is not a Village employee and so it is not a salary.

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Village Total Salaries

6/1/15 - 5/31/16

Total Benefits 6/1/15 - 5/31/16

Benefits as % of Salary

Turin $26,729.69 $2,189.78 8%

Lyons Falls* $139,333.50 $17,485.69 13%

Constableville $30,323.00 $4,667.00 15%

Port Leyden* $103,217.58 $17,842.50 17%

Castorland $46,810.00 $11,702.00 25%

Croghan* $79,820.33 $22,921.91 29%

Harrisville* $83,356.49 $38,325.21 46%

Copenhagen* $96,746.00 $53,132.00 55%

Lowville* $1,074,986.84 $656,200.69 61%

Table 20 - Comparison of Lewis County Villages Salaries and Benefits FYE 2016

Villages in Table 20 marked with an asterisk offer medical benefits to employees.

5.2 TOWN STAFFING

Table 21 provides a breakdown of the Town employee staffing in 2016, with the salaries

(personal services expense) as reported in the AUD. In total, the Town has 22 employees,

including the Supervisor, Town Legislators, and other elected officials.

General Funds Employee Cost FYE 12/31/2016

Position Salary as reported

in FYE 16 AUD # of staff

Individual Salaries

Legislative Board (Elected) $7,400

4 Council Members $1,775 each

Additional $300 for Deputy Supervisor

Municipal Court Justice (Elected)

$25,181 1 Justice: $13,910

1 Court Clerk: $12.36/hour Court Clerk (salary is reported combined with Justice salary)

Supervisor (Elected) $11,784 1 Supervisor

Town Clerk/ Tax Collector (Elected) $19,245 1 Clerk

Auditor/Accountant $11,095 1 Staff

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Purchasing (Board of Assessment Review) $525 3 Staff

$175 each

Assessor $20,800 1 Staff

Budget Officer (part of Supervisor duties) $600 Part of Supervisor’s duties

Animal Control $2,000 1 Staff

Historian $400 1 Staff

Registrar of Vital Statistics (Part of Clerk’s Duties) $300 Part of Clerk's duties

Public Health Officer $1,000 1 Staff

Highway Superintendent (Elected) $46,344 1 Superintendent: $45,844

$500 in additional pay to the Deputy Superintendent

Green Waste Staff Member (reported as contract expense)

$594 (contractual expenditure)

1 seasonal Staff Minimum Wage: $9.70/hour up to

$1,400

Building Cleaning Staff member (reported as contract expense)

$2,395 (contractual expenditure)

1 Staff $11.54/hour

Highway Operators - Snow Removal $79,561 4 FT staff (currently only 3 positions are filled) MEO*: $19.40/hour Seasonal Laborer: $15.30/hour Part-time MEO: 80-100% of MEO rate

Highway Operators - Maintenance of Streets $93,694

Table 21 - Town Staffing FYE 2016

Town staff are eligible for certain benefits depending on whether they are full-time or part-time

employees. Table 22 details the benefits offered to Town staff and officials and the cost of

those benefits.

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Benefit Full-time

Employees

Part-time

Employees

FYE 16 AUD Expenditure

State Retirement System

Hwy Superintendent 4 Highway Staff

All employees and elected officials and are eligible.

Only the following positions currently participate:

Town Clerk/Registrar Auditor/Purchasing

Assessor Justice

Court Clerk

Building cleaning staff member

$47,092

Social Security

Hwy Superintendent 4 Highway Staff

4 Legislators Justice

Court Clerk

Supervisor Town Clerk/Registrar Auditor/Purchasing

Assessor Animal Control

Historian

Public Health Officer Part-time Hwy staff member Green waste staff member

Building cleaning staff member

$24,843

Workers Compensation Insurance

Hwy Superintendent 4 Highway Staff

4 Legislators Justice

Court Clerk

Supervisor Town Clerk/Registrar Auditor/Purchasing

Assessor Animal Control

Historian

Public Health Officer Part-time Hwy staff member Green waste staff member

Building cleaning staff member

$10,381

Unemployment Insurance Hwy

Superintendent 4 Highway Staff

4 Legislators 1 Justice

1 Court Clerk Supervisor

Town Clerk/Registrar Auditor/Purchasing

Assessor Animal Control

Historian Public Health Officer

Part-time Hwy staff member Green waste staff member

Building cleaning staff member

$2,444

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Disability Insurance -

4 Legislators 1 Justice

1 Court Clerk Supervisor

Town Clerk/Registrar Auditor/Purchasing

Assessor Animal Control

Historian Public Health Officer

Part-time Hwy staff member Green waste staff member

Building cleaning staff member

$47

Medical Insurance Hwy

Superintendent 4 Highway Staff

No part-time employees are eligible $84,050

Table 22 - Town Benefits and Costs FYE 2016

The total compensation for Town employees and elected officials is detailed below in Table 23.

A list of all the Lewis County Towns that reported to the State in 2016 is provided with their

total salaries, benefits, and benefits as percent of salary is included as Table 24 for comparison

and reference. All Towns in Lewis County offer some type of medical insurance benefits.

Total Salaries $322,917

Total Benefits Paid $168,857

Benefits as Percent of Salary 52%

Total Compensation $491,774

Table 23 - Town Total Salaries and Benefits FYE 2016

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Town Total Salaries

1/1/16 - 12/31/16

Total Benefits

1/1/16 - 12/31/16 Benefits as % of Salary

Harrisburg $230,721.95 $68,660.27 30%

Turin $212,002.00 $62,627.00 30%

Martinsburg $625,383.00 $194,123.00 31%

Lewis $531,641.28 $207,507.58 39%

West Turin $344,053.00 $136,369.00 40%

Pinckney $173,005.00 $73,935.00 43%

Leyden $238,214.00 $105,238.00 44%

Diana $322,917.77 $168,857.08 52%

Lyonsdale $241,735.00 $131,100.00 54%

New Bremen $367,712.00 $206,665.00 56%

Watson $430,068.00 $251,268.00 58%

Denmark $420,788.00 $248,412.00 59%

Lowville $436,044.00 $304,762.00 70%

Table 24 - Comparison of Lewis County Towns Salaries and Benefits FYE 2016

6.0 PROPERTY TAXES This section addresses property taxes that are applied to Village or Town taxable properties,

which includes Village, Town, and County taxes. Taxes on special districts are not included in

this section because they are applied only to properties within each special district (at different

rates) and are not Village or Town-wide. Dissolution would not affect special districts or the tax

rates applied to those districts. Fire Protection Services are included in the table below,

because Village fire services would change in a dissolution scenario. Table 25 details Village and

Town Outside Village (TOV) tax rates from 2016. The figures in this table were provided by the

Lewis County Real Property Department.

Village TOV

County $7.44 $7.44

Town Inside Village $2.23 $0

Town Outside Village $0 $3.55

Village $9.87 $0

Fire Protection Services Part of Village tax rate 0.71

(Diana Fire Protection District)

Total $19.54 $11.70

Table 25 - Tax Rates per $1,000 Assessed Value for Village and Town Taxpayers FYE 2016

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7.0 LOCAL LAWS When a Village dissolves, its local laws are replaced with Town laws. By comparing the Village

and Town laws, stakeholders in the dissolution process can determine what similarities and

differences exist between Village and Town laws, and which laws are approximately equivalent

in terms of intent. The local law review also provides a summary of Village and Town Inter-

Municipal Agreements. Table 26 provides a summary of the all Village and Town laws

organized to show the laws that, based on review, cover the same intent to regulate.

All Local Laws

Village Town Local Law 2 1976 Open Containers

Local Law 1 1978 Restricting Winter Parking

Local Law 2 1982 Mill St Speed Limit

Local Law 1 1983 Junk and Junkyards (rescinded)

Local Law 2 1983 Administration and Enforcement of State Fire Prevention Code

Local Law 1 1986 Fire Prevention Building Code Enforcement

Local Law 1 1984 Termination of Village Status as an Assessing Unit

Local Law 2 1984 Alternative Veterans Exemption from Real Property Taxes

Local Law 1 1995 Veterans Real Property Tax Adjustment

Local Law 1 1985 Mobile Home Law

Local Law 1 1986 Reducing Speed Limit on Mill St

Local Law 1 1987 Allow Publication of Abstracts of Local Laws

Local Law 2 1987 Zoning Law Local Law 3 2002 Zoning Law

Local Law 1 1989 Abolishing Office of Village Justice

Local Law 2 1989 Rescinding Local Law 1 of 1983 Regulating Junk and Junkyards

Local Law 1 1991 Truck Route System

Local Law 1 1992 Curfew Law

Local Law 3 1992 Junkyard Law County

Local Law 1 1993 Creating Village of Harrisville Park Commission

Local Law 2 1993 The Unsafe Building Law

Local Law 1 1994 Dog Control and License Fee Local Law 1 2002 Dog Control License Fee

Local Law 1 1995 Games of Chance Law

Local Law 1 1996 Prohibit Discrimination in the Provision of Housing Services and Encourage Fair Housing

Local Law 1 1997 Amend Zoning Law

Local Law 2 1997 Regulating Traffic and Parking on Village Streets

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Local Law 1 2001 Closing Park St

Local Law 2 2001 Permitting ATV Use on Certain Village Streets

Local Law 2 1996 ATV Operation on Highway

Local Law 1 2002 Expand Term of Office for Trustees

Local Law 2 2002 Expand Term of Office for Mayor

Local Law 3 2002 Elections in March or November

Local Law 4 2002 Clutter, Litter, Debris

Local Law 1 2003 Parking on State St

Local Law 1 2007 Hoarding Animals

Local Law 1 2008 Regulating Activities at Village Playground

Local Law 1 2013 Annexation of Town Property into Village

Local Law 1 2013 Tax Parcel Annex to Harrisville

Local Law 1 2015 Expand Residency Requirement for Appointed Positions

Local Law 2 1985 Fire Prevention Code Opt Out

Local Law 3 1985 Prior Notice Civil Action

Local Law 2 1986 Fire Prevention Code Opt Out

Local Law 1 1988 Landfill Control and Regulation

Local Law 1 1989 Rescinding of 1970 LL1 Code of Ethics

Local Law 1 1990 Single Appointed Assessor

Local Law 1 1991 Single Appointed Assessor

Local Law 2 1991 Highway Employee Residency Requirement

Local Law 3 1991 Alternative Grievance Day

Local Law 2 1991 No Tax Exemption for Solar or Wind

Local Law 1 1992 Flood Damage Prevention

Local Law 1 1996 Snowmobile Operation on Highway

Local Law 2 1997 Amendment to 1994 LL1 Economic Development Zone

Local Law 1 1999 Town Clerk Salary Increase

Local Law 2 1999 Rescinding 1985 LL 1 Regarding Veterans Real Property Tax Exemption

Local Law 1 2000 Prohibition of Solid Waste Facility

Local Law 2 2002 Snow Mobile Management

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Local Law 1 2007 Amending of 1991 LL3 Alternative Grievance Day

Local Law 1 2010 Parking Prohibited North Shore Rd

Local Law 1 2011 Dog Control and Licensing

Local Law 2 2011 Override Tax Levy Limit

Local Law 1 2012 Override Tax Levy Limit

Local Law 2 2013 Override Tax Levy Limit

Local Law 1 2015 Override Tax Levy Limit

Table 26 - Local Laws for Village and Town

The following Village Laws in Table 27 are recommended to be sunset with the dissolution of

the Village, as there is either a similar existing local law in the Town, or they are not applicable

with the dissolution of the Village as a municipal entity. The reason for sunsetting the majority

of these laws is clear: they aim to regulate a particular governmental aspect for the Village, and

if the Village no longer exists, then there is no need for that regulation.

Village Local Law Recommended Action

Termination of Village Status as Assessing Unit

Local Law will sunset because the Village will no longer exist.

To Allow for the Publication of Abstracts

Abolishing the Office of Village Justice

Rescinding Local Law 1 of 1988 Regulating Junk and Junkyards

Expanded Term of Office for Trustees

Expanded Term of Office for Mayor

Allowing for Question of Elections to be Held in March or November

Annexation of Town Property into Village

Expand Residency Requirement for Appointed Positions

Table 27 - Village Laws that May Sunset with Village Dissolution

The following Village Local Laws in Table 28 regulate activities of residents. Each of these laws

could be reestablished and pertain only to the use being regulated. For the Village Laws that

correspond to similar laws that exist in the Town, such as dog control or ATV use on streets and

roads, the relevant local boards may want to consider reviewing any differences and potentially

updating the existing Town law to incorporate some aspects of the Village Law into the existing

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Town Law. These are topics for further consideration by the Town, if the Village elects to

dissolve.

Village Local Law Recommended Action

Creating Village of Harrisville Park Commission Consider keeping Commission and rewriting law

Setting Speed Limits on Mill Street

Consider a specific speed limit and parking law in area of former Village

Reducing Speed Limit on a Portion of Mill Street

Regulate Traffic and Parking on Village Streets

Parking on State Street

Mobile Home and Travel Trailer Control Law

Consider a similar law throughout Town or specific zone

Open Containers

Restricted Winter Parking

Curfew Law

Truck Route System

Games of Chance

Fair Housing

Regulating Hoarding of Animals

Table 28 - Village Laws for Consideration by Town

8.0 CONCLUSION This concludes the first phase of the Village of Harrisville Dissolution Study: the Existing

Conditions Report. This report is intended to give a comprehensive “snapshot in time” of how

the Village is currently providing services to residents. The next step in the process is to explore

alternatives to delivery of services to improve efficiencies; up to and including Village

Dissolution.

There is grant funding available through the New York State Local Government Efficiency (LGE)

program that provides financial and technical assistance to local governments for planning and

implementation activities necessary for the reorganization of municipal governments,

functions, and services. The Citizens Re-Organization Empowerment Grant (CREG) program

assists local governments with dissolution or consolidation. Local governments that complete a

municipal re-organization project are eligible for the Citizens Empowerment Tax Credit (CETC).

This funding is a separate source of additional annual aid that is awarded in amounts equal to

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15% of the combined real property taxes levied by all of the cities, towns, and villages that

participated in the re-organization.

If the voting residents in the Village of Harrisville decided to dissolve into the Town of Diana,

the combined tax levy would be $729,170, based on FYE 2017 tax levies. The CETC is computed

using 15% of the total combined tax levy in the last full year prior to dissolution11. Using FYE

2017 data, we can estimate the CETC and it would be $109,375. Therefore, the consolidated

Town would receive $109,375 in state aid CETC annually, in perpetuity. This amount does not

change annually and is set at the time of dissolution. See Table 29 for the potential CETC based

on current available figures.

Village 6/1/17-5/31/18

Town 1/1/17-

12/31/17

Total

FYE 2017 Tax Levy12 $175,633 $553,537 $729,170

Annual Citizens Empowerment Tax Credit (CETC) 15% of Total Tax Levy

- - $109,375

Tax Levy if Village Dissolves & 15% Property Tax Credit is Applied

- - $619,79513

Table 29 - CETC Calculation Based on FYE 2017 Tax Levies

11

The tax levy does not include special districts (fire protection district, fire district, or lighting district). 12

Tax Levies provided by Lewis County Real Property and confirmed by Village and Town Clerk/Treasurer. 13

Assuming that 100% of the CETC is applied to offset taxes