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Home My WebLink About08/15/2019 ,If Ca 11lY{tll. SEP 1 9 2019 Southold Town Clerk September 19, 2019 Ms. Elizabeth A. Neville, Town Clerk Town of Southold PO Box 1179 Southold,NY 11971-0959 RE: Mattituck Park District Dear Ms. Neville: Enclosed please find Mattituck Park District's meeting packet from our meeting held on August 15, 2019, containing the Meeting Agenda, approved Minutes and Resolutions, Treasurer's Report and Clerk's Reports for filing with your office. Also enclosed are the minutes and resolutions from Special meetings held on August 13, 19 and 23, 2019. If you have any questions regarding the enclosed, please do not hesitate to contact me. Thank you for your attention. Sincerely, 9t Jennifer Mannino Mattituck Park District Secretary Enclosures MATTITUCK PARK DISTRICT BOARD OF COMMISSIONERS REGULAR MEETING MINUTES AUGUST 15, 2019 Attendance Doris McGreevy, Co-Chairperson George Lomaga, Commissioner Angela Noncarrow, Treasurer Tim Pumillo, Maintenance Beth Siar, Clerk Jennifer Mannino, Secretary David B. Prokop, Attorney Ron McGreevy, Donna Westenmann, Tom Westermann, John Pratnicki were present from the public CALL TO ORDER D. McGreevy called the meeting to order at 8:32 p.m. PLEDGE OF ALLEGIANCE APPROVAL OF MINUTES Motion by G Lomaga, seconded by D McGreevy, all in favor and motion carried unanimously to approve the Minutes from the July 11, 2019 Meeting and Special meeting July 16, 2019 submitted via email. TREASURER'S REPORT (A. Noncarrow) Presented/Discussed: • Bill Payment Register dated August 6, 2019 • Budget Ledger dated July 31, 2019 • Balance sheet dated August 8, 2019 • Open Purchase Orders Report as of August 8, 2019 (Numbers 18185-19210) • Discussed Nawrocki/Smith Quarterly report and pricing (attached) • CUFR report will take approx. 4-6 hours by Nawrocki/Smith price depends on who does the report, fee is based on seniority within the firm. • Commissioners to approve $2500.00 per quarter for Nawrocki/Smith to Audit Clerk and Treasurer reports. • The Firm would like MPD to use Sage bookkeeping system instead of Excel but A. Noncarrow feels Excel works better for MPD situation. • A. Noncarrow to follow up with Nawrocki/Smith regarding statement on page 4 that they will not be able to verify accuracy without using their accounting system -or they may charge for more time. Motion by G. Lomaga, seconded by D. McGreevy, all in favor and motion carried unanimously to accept and approve the Treasurer's Report. MAINTENANCE REPORT (T. Pumillo) Given at work session CLERK REPORT (B. Siar) Presented/Discussed: • Clerk's Report of Receipts period covering July 1, 2019—July 31, 2019 (attached) • _B Siar to confirm that Boy Scout troop received their refund_ of$125.00 • Council'audited Girl Scout Troop 2081 and Boy Scout 161 from the clerk's report and found them to be in order and recommended that the board vote to approve the report Motion by D. McGreevy, seconded by G. Lomaga, all in favor and motion carried unanimously to accept and approve the Clerk's Report. Budget Vote Results 30-22. Budget passed RESOLUTIONS Resolution 2019-77 and 2019-78 were moved to the Special meeting on July 16, 2019. Resolution 2019-83 was changed from Quad Solar to Suffolk County Water Authority will be installed at Scouts Lodge at Bailie Beach Deposit to be sent in by MPD. Resolution 2019-84 was eliminated as not necessary to hire additional clear and 2019- 85 was renumbered as 2019-84. RESOLUTION 2019-79 RESOLUTION SETTING MEETING DATES FOR SEPTEMBER 2019 RESOLVED that the Board of Commissioners of the Mattituck Park District hereby set the following meeting dates for the month of September 2019: Work Session, Thursday, September 5, 2019 at 6:30 p.m. and monthly meeting, Thursday, September 12, 2019 at 6:30 p.m. RESULT: Motion by D. McGreevy, seconded by G. Lomaga, all in favor and motion carried unanimously to approve Resolution 2019-79. RESOLUTION 2019-80 RESOLUTION APPROVING BILL REGISTER AND AUTHORIZING PAYMENT OF CURRENT BILLS RESOLVED that the Board of Commissioners of the Mattituck Park District hereby approve the Bill Register submitted by the Treasurer for the July 11, 2019 meeting and further authorizes payment of the current bills. RESULT: Motion by D. McGreevy, seconded by G. Lomaga, all in favor and motion carried unanimously to approve Resolution 2019-80. RESOLUTION 2019-81 RESOLUTION APPROVING MEETING MINUTES FROM JULY 2019 RESOLVED that the Board of Commissioners of the Mattituck Park District hereby approve the July 11, 2019 meeting minutes and July 16, 2019 Special meeting minutes. RESULT: Motion by D. McGreevy, seconded by G. Lomaga, all in favor and motion carried unanimously to approve Resolution 2019-81. RESOLUTION 2019-82 RESOLUTION APPOINTING ADDITIONAL LIFEGUARD FOR THE 2019 SUMMER SEASON RESOLVED that the Board of Commissioners of the Mattituck Park District hereby appoints the following Lifeguards for the 2019 Summer Season whose name and hourly rate is listed below, effective immediately. Hayden Kitz $14.00 1St year Mia Roces $14.00 1St year RESULT: ' Motion by D. McGreevy, seconded by G. Lomaga, all in favor and motion carried unanimously to approve Resolution 2019-82 RESOLUTION 2019-83 RESOLUTION ACCEPTING AGREEMENT WITH SUFFOLK COUNTY WATER AUTHORITY TO SUPPLY PUBLIC WATER TO THE LODGE AT BAILIE BEACH RESOLVED that the Board of Commissioners of the Mattituck Park District hereby enter an agreement with The Suffolk County Water Authority (SCWA) to provide water to the Lodge at Bailie Beach. The total fee will be approximately$10,000.00 with a deposit of $1500.00. RESULT: Motion by D. McGreevy, seconded by G. Lomaga, all in favor and motion carried unanimously to approve Resolution 2019-83. RESOLUTION 2019-84 RESOLUTION APPOINTING ADDITIONAL BEACH ATTENDANTS FOR THE 2019 SUMMER SEASON RESOLVED that the Board of Commissioners of the Mattituck Park District hereby appoints the following Beach Attendants for the 2019 Summer Season whose name and hourly"rate is listed below, effective immediately. Samantha Hildesheim $12.00 1St year Ryan Zlatniski $12.00 1St year RESULT: Motion by D. McGreevy, seconded by G. Lomaga, all in favor and motion carried unanimously to approve Resolution 2019-84 Regular meeting adjourned 9:15 P.M. EXECUTIVE SESSION Motion by D. McGreevy, seconded by G. Lomaga, all in favor and motion carried to enter Executive Session at 9:16 p.m. Mattituck Park District Balance Sheet 8/8/2019 Assets Account Account Name A.200.1 BNB,(Operating) Balance A.201.2 BNB,,- Cash in Time (Money Market) 15,092.87 A.202.1 BN�B,Payroll,Acct 961,405.55 A.210 Petty Cash 4,287.60 0.00 Totai'Assets 980,786.02 Mattituck Park District Bill Register 8/06/2019 Check# Date Payee Amount Debit 7/25/19 FIDELIS CARE NEW YORK 395.55 26717 8/6/19 Petty Cash 90.00 3 Bch Attendants Setup 26718 8/6/19 Advance Auto Parts 121.36 26719 8/6/19 BP 382.14 26720 8/6/19 ICALLAHEAD 389.00 26721 8/6/19 DJK Heating&Cooling 150.00 26722 8/6/19 Harry Goldman Water Testing 175.00 26723 8/6/19 Griffing Hardware Co., Inc. 63.78 26724 8/6/19 Kaelin's Service Center Inc. 357.88 26725 8/6/19 Lydia Tortora 39.99 26726 8/6/19 National Grid 88.23 26727 8/6/19 OneStep GPS 27.90 26728 8/6/19 10ptimum 222.77 26729 8/6/19 Orlowski Hardware Company, Inc. 146.44 26730 8/6/19 David B Prokop 1,000.00 26731 8/6/19 PSEG Long Island 1,212.93 26732 8/6/19 Christopher Shashkin 105.00 26733 8/6/19 Sound Shore Irrigation, Inc. 327.29 26734 8/6/19 Staples Credit Plan 266.64 26735 8/6/19 Southold Town Clerk 40.00 Dump/Alarm permits 26736 8/6/19 Times/Review Newspapers 20.12 26737 8/6/19 Scott Tyler's Automotive, Inc. 89.30 26738 8/6/19 Verizon 36.71 26739 8/6/19 Verizon Wireless 133.16 26740 8/6/19 W.B.Mason Co, Inc. 164.65 Total 6,045.84 Add On: 26741 8/6/19 Nawrocki Smith 2,250.00 Total 8,295.84 Mattituck Park District �a Budget Ledger July 31,2019 Account ID Description Current E:234.07 Year to Date Remaining __ Budget Budget X.1001 Real Property Taxes _ $ 283,000.00 .00 $ 283,000.00 X.1090 Interest-Real-Prop.Tax - 0.00 p 0.00 .00 _ 0.00 0.00 X.2401 Interest&Earnings 3,500.00 1,661.94 T1,838.06 X.2440 Concession Rental _ 0.00 0.00 0.00 X.2590 Beach Fee Non-Resident -- �_ 0.00 9,000.00 5,470.00 8,095.00 905.00 X.2591 Beach Fee Resident - - 10,000.00-_� 1,865.00 3,675.00 6,325.00 A•2650 Sale of Excess Materials_ 0.00 0:00. 0.00 _- � A.2701� Refunds Prior Year Expense(In's) 0.00 0.00 0.00 1,864.69 (1,864.69) X.2705 Gifts&Donations 0.00 0.00 0.00 X.2771 Other Revenues 0.00 37,000.00 _ _0.00 1.50 36,998:50 a.2771.1 Lodge 0.00 _ 760.06 __(9,125.00) X.2771.2 Community Room 0:00 3,775.00 16,755.00 (16,755.00) _X.2771.3 Picnic Area 0.00 _950.00 2,450.00_ �~ 2,450.00)X.2771.4 Fields 0.00 207.50 158375X.599 Appro riated Fu----" (1,583.75) nd Balance 450,000.00 0.00 0.60 450,000.00 Total Revenues 742,500 13,262 328,212 464,288.12 X.5650.12 Parking Attend.,Hourly 6,500 `865.00 2,215.00 X.7110.12 Parks,Part-Time Hourl - - - 00 4,285.00 Y _ 28,000 4,260.00_ _ 16,678.00 11,322 00 X.77111.12 Parks,Full-time Hourly 57;000 6,743.75, 33,071.88 23,928.12 X.7112.12 Parks,O_fftce 54;825 7,142.38 31,197.54 23,627.46 X.7110.452 Secretary ^� 7;673 692:31 u� 3,461.43 4,211:57, X.7110.453 Treasurer 9;733 1,123.05 5,604.36 .4,IZ8.64 X.7180.11 Beach Manager _ 5,600 1,875.00^ 3,125.00 2,475.00 A.7180.12 ` X.71_80.12_ Beaches,Attendants Hourly13,350 7,156.40 10,282.75 3,067.25 X.7180.14 Lifeguards,Hourly 25,500' 13,247.55 13,247.55 12,252.45 ' Total Personnel Expense 208,181_ 43,105.44 118,883.51 -�� $9,297,49 I_X.7110.242 Site improvements_ _ 300,000 r 136,773.30 164,225.40 135,774.60 A-7110-243 Equipment 55,000 0.00 13,748.82 41,251.18 Total Capital Outlay 355,000.00 136,773.30 177,974,22 771 771 025 78 0 _ 240.27 240.27--- -2'--- X.5002__Mileage Reimbursement 0 964.54 y � 964.54 -� X.7110.411 Supplies&Materials - -- - - _____� -964.54 40.27 _ 35,000 3,145.78 y� 16,827.32_ 18,172.68 A.7110.421 Telephone 5,500 392.21 2,815.99 2,684.01 X.7110.422 Electric --------- ____-_________ 20,000 1,151.52 7,115.84 12,884:16 X.7110.423 Water 500 0.00 112.43 387.57 X.7110.424 Natural Gas w �m7,500 168.02 3,321.34 ~�4,178.66 X.7110.425 Oil _ 4,500 0.00 ~-y'1,710.77 2,789.23 X.7110.431 Insurance _ - 30,000 __ 0.00 5,294.15 24,705.85, X.7110.442 Site Maint/Facility Rprs_ Y 26,000 1,7_90.58 31,494.63 (5,494.63) A-7110.443 Equipment Repairs _ 9,000 1,015.17 3,362.58 5,637.42 A-7110.451 Legal Council 12,000 1,000.00 _ 7,000.58- - _. 5,000. 00 ;. Mattituck Park District 'Budget Ledger July 31,2019 A:7110.461 Postage 600 0.00 500.00 100.00 A.7110.454 Election Tellers 450 0.00 0.00 450.00 A.7110.455 Auditing Services 9,000 _ 0.00 2,750.00 6,250000 A.7116.456 Professional Fees' _ 1,027.80, 12,096.35 A.,1990 Contingency 12,000 0.00 A.7110.462 Permits' 2,000 '0.00 345.00 1,655.00 A.7109 Payroll Fees 3,000 412.30 2,104.63 '895.37 AM 10 Bank Fees 100 0.00 10.00 90.00 Total Contractual Expense .177,150 10,103 96,861 80,385 A.9030.8 FICA,Employee Benefits 25,006 4,472.25 10,315.61 14,684.39 A.9060.8 Medical Insurance 5,000 _ 309.39 2,311.33 2,688.67 A.9061.8 Disability Ins A.9062.8 Workers Comp.Ins. 10,000 Total Employee Benefits 30,000 �~ 4,782 12,627 17,373 Total Budget _ $ 7,„7,0,331 $,' 194,764 T 466,3461$' � 364,082 'Mattituck Park District--Open Purchase Order Report-August_0?3;2019-_-- ,PO.No -I PO-Date-. !Vendor"Name PO State - I =Original=Cast] ,: =Received Cost`- Remaining Cost- �18185 J10/1/18- {Na�jvrocki Smith LLP !Open 7,750.00, 7,750.00 - 0:00 '18204 12/1/18 I Lighthouse Security Inc, j0pen 780.00 0.001 780.00 18205 3/1/19 1 Displays 2 Go }Open 136.14 0.001 136.14 19102 i/1/19 IAdvanc a Auto Parts Open _ 800.00 --345.36 454.64 19103 1111 19 Talmage Enterprises,LTD Oen - 750.00 - 0.00 750.00 19104 1/1/19 All=Out Fire Equipment Go.,-Inc. Open 650,00 0.00 650.00 19105 4112/19 Arragansett Building Materials Open 750-.001 447.49 302.51 - 19106 41/2/19 Bellringer Security 10pen 2;500.00 999:50( 1,500.50 " 19107 4112119 Blue Water Irrigation Open 4 1,500.00 0.00 1,500.00- 19108 . 1/2/19 IBP Open 4 4,750.00 2,329.64 2,420.36 19109 4112/19 4Riverhead Building Su ply Open 500.001 0.00 .500.00 19110 1/2/19 -4CALLAHEAD Open ! 2,500.001 1,764.00, 736.00 19113 1/2/19 Complete Landscape&Irrigation,-Inc. Open 2,500.004 1,100.00 -1,400.00• 19114 1/2/19 Costello's Marine-ContractingCorp. Open 2,000.004 0.00- 21000.00 19115 1/2119 Cutchogue Hardware Inc. Open 200.00 0.00 200.00 19116 1/2/19 DJK Heating-&Cooling Open 1;500.00 705.00 795.00 119117 112119 East End Sporting Goods Open 1,500.00 962.10-1-1 - 537.90 19119 11/2/19 Eckeit-Oil Service, Inc. Open"-- 4,500 00 =_ -1,694.7-7 , -2,805.23 " 19120 1/2/19 Egan Marine Construction Oen 900.00 --- 0.00 900.00 19121 1/2/19 (North Fork Fence, Inc. - Open-- 1,500.00 =: 0.00--- 1;500.00 19122 11/2119 iFiDELIS CARE NEW YORK Open ._ -4,750.00 - --0:00- "4,750.00 - 19123 11/2119 lFine Care Landscape,Inc. Open"-_ 11,000.00 . 3,697:78 7,302.22 19124 11/2!19 1 Northville Flagpole-Company _ Open-- -- .800.00-- ---50.001 750.00 - 19125 1112flg 1'Full Cycle Equipment Repair Open 2,500.00 -488.24 , -2,011.76- 119126 2,011.76-19126 1/2119 1Glatfelter Brokerage Services Open 850:00 : 0.00 = "850.00 19127 112/19 jGNS Mermaid 4Open 450:00 = 121.45 - " 328.55 19128 1/2/19 4Harry Goldman Water Testing Open 1,4-00.001- -875.00 525.00 19129 41/2/19 Great White"Propane Oen --1,000.00 1 o'.00 , 1-1000.00 19130 41/2/19 Griffing-Hardwafe Co., Inc. 10pen 350.001 63.78 -286.22 19131 1/2/19 Hampton Fence Co. 40pen 1,000.00 0.001 1,000.00 19132 1/2/19 The Hartford Open- 4 1;500:00 0.00 1,500.00 - 19133 41/2/19 Home Depot Credit Services Open - _ 2,500:00 1,099.91 1,400.09 19134 1/2119 HOS-fWAY BILLING.CTR _Open- 200.00 0.00 -200.00 19135 1/2/19 Ilce,Electdc - Open 250.00- 0.00 - 250.00 19136 11/2119 41.JANVEY Open 1.00.00 _ 0.00 100.00 19137 41/2/19 4The Ink Spot 4Open. -1,500.00 942.00 558.00 19138 1/2/19 1 Integrity Repair Corp 40pen 500:00 - 0.00 500.00 19139 11/2/19 4Jamesport Hardware I Open _ 250.00{ -95.36• _ 154.64 _ 119140 1/2119 1Kaelin's Service-Center-Inc. Oen -2;500.00{- -382.88-- 2;117.12 19141 1/2119 - 4Kolb Mechanical Corp. 4Open =• 350.00 = : 0:00 - 350.00 19142 1/2119 1 Laurel Stone Supply Plus Inc. Open - -100.00 0.00 - 100.00 19143 1/2/19 ;Long Island Cauliflower Association- Open 950.00 627:23 322.77 19144 41/2119 (Lindsay Irrigation,Inc. O en =_4,500.00 0.001 4,500,00 19145 41/2119 Lund Valve Testing .Open "150.00 0.00, 150.00 19146 41/2%19 MarjamSupplyCo._ (Open -1,100.00 = 0.001- -1;100.00 19147 1/2119 Mattituck Environmental-Services Open 3,500.00 ` -1,450.001 2,050.00-_- 19148 1/2/19 IL.K.McLean-Associates;P.C.- Open , 25,000.00 0.00 ----25;000:00 19149 1/2/19 National Grid Open- - -3,000.00 1,-708.23 -1,291.77 Mattituck Park District--Open Purchase-Order 116P-ort-August_08;-2019---_ _ 19150 1/2/19 Nawrocki Smith-LLP = Open 9,000.00 -0.-00 9,000.00 191.x.- 112/19 North Fork Welding&Steel Supply, Inc. Open 100.001 0.00 100.00 `19152 1/2/19 Northeastern Equipment Unlimited, Inc. Open 400.001 0.00 400.00 19153 1/2/19 NYS Department of Environmental Com Open 500.001 0.001 500.00 19154 1/2/19 New York State Insurance Fund Oen 8,500.001 4,434.45 4;065.55 19155 1/2/19 OneStep GPS Open 350.00 223.901 126.10 - 19156 1/2/19 Optimum Open 3,000.00 1,812.771 1,187.23 19157 1/2/19 Orlowski Hardware.Company, Inc. Open 3,000.00 1,946:441 1,053.56 19158 1/2/19 PAYCHEX OF NEW YORK LLC Open 3,000.00 0.001 3,000.00 19159 1/2/19 Platinum East Electric,--Inc. Open- 4,000.00 0.00 4,000.00 19160 1/2/19 Mattituck Plumbing Supply Inc. Open 7,500.00 250.00 7,250.00 19161 1/2/19 Postmaster Open 600.00 498.00 102.00 19162 112/19 David B Prokop Open 12;000.00 7,720.001 4,280.00 19163 1/2119 PSEG Long Island Open ( 16,000.001 7,452.931 8,547.07 19164 1/2119 Roy H.Reeve Agency-Inc._ Open. 25-,000.001, 0.00 25,000.00 19165 1/2/19 Reflective-Image Manufacturing Open 1,000.00 -0.001 1,000.00 119166 1/2/19 Robert E.-Paladino Open 1,000.00 0:001 11000.00 19167 1/2/19 IRSF Open 1,000.001 0.001 1,000.00 19168 1/2/19 ISchwing Electrical Supply Corp.- Open = -75.00 59.061 15.94 19169 112/19 Suffolk-County Water-Authority- _ Open, 500.00 _ "115.13 -384.87 -119171 1/2119 Southold Town Dept Solid Waste- - Open - -350.00 31.501 _ -318,50' 19172 1/2119 Staples:Cfedit Plan 10pen- 1,575.00 -1,054.14 520.86 19173 1/2/19 Southold Town-Clerk IOpen - 100.00 40'.001 60.00 19175 1/2/19 Twin Fork Tire Corp. Open 1750;00 -D.001 750.00 19177 112/19 Southold Town Trustees Open 1100.00 0.001-- 100:00 19178 11/2119, Verizon Open 600:00 -384.71- 215.29 19179 1/2/19 Verizon Wireless Oen 1,550.001 97.0.16 579.84 19180 1/2/19 W.B.Mason Co;-Inc. Open 1,100.001- 494.65 605.35 19181 1/2/19 Wesco Distribution- Open, 5,000.00 0.00 5,000.00 19182 1/2119 Williamson Law Book Co. Open , 350.00- 0.00 "350.00 19183 112/19 Wily's Carpentry-Inc. Open- 1,500.00 =0.00 1,500.00 19184 11/2/19 JL.K McLean Associatesi P.C. Open -12,980.00 6,100.60 _ 6,879.40 19185 •11/2/19 LK McLean Associates,P.C. Open 7,190.50 3,328.76 - 3,861.-74 19186 1/2119 L.K-McLean Associates,.P.C. Open- 1 4,969.00 0.00 4,969.00 19189 1/1/19 Daniel Wilcenski Electrical Contracting: Open- -3,000.00 _ 2,910.00 90.00 19200 5/28/19 Marine Rescue Products Open 130.00 130.00 0.00 19200 5/28/19 Marine Rescue Products Open 40.50 40.50 0.00 19200 5/28/19 Marine-Rescue Products _ Open 50.06 12.5,0 37.50 19201 5/28/19 Masune First Aid&Safety Open 250.00: 126.70 123.30 19203 6/4/19 Times/Review Newspapers Open_ 1 850.00' 122.121 727.88 19205 6/6/19 Sound Shore Irrigation;-Inc. Open- 4,000.00 1,727.291 2,272.71 19206 6/11/18 Blue Water Irrigation Open_ 1,500.001- -0.00 -"1,500.00 19208 6/11/19 Blue Water Irrigation Open- _ 0:00 0.001 0.00 - 19207 6/11/19 Daniel Wilcenski Electrical-Contracting-. Open 1,500.00-; -Y9-3.741 1,206.26- 19208 ,206.26-19208 6/20/19 Marine Rescue Products -,Open '_ i 800.00 - 682.45 117.55 19209 6/3119 Irwin Contracting,Inc. 10pen 143,693.00 _ - 136,508.35 _ -7,184.651- 19210 16/1119 Scott Tyler's Automotive,"Inc. ; Open- -; 2,500:00 `. " -89.30 -2,410.7 Michael E.Nawrocki Lauren M.Agunzo Ernest Patrick Smith John K.Hoffman Darin V.lacobelli David M.Tellier NawrockiSmil CERTIFIED PUBLIC ACCOUNTANTS BUSINESS CONSULTANTS August 9,2019 VIA EMAIL TO DPR TONLINENET Mr.Nicholas Deegan, Chairperson Mr. Gerard Goehringer,Commissioner Ms. Doris McGreevy,Commissioner Mattituck Park District 11280 Peconic Day Blvd. P.O.Box 1413 Mattituck,NY 11952 Re. Agreed Upon Services Report for„the Quarter Edi g, iihe 2019 District Commissioners: We have performed our agreed upon servi66§-,;,1br the$4' ituck P r�k,,- istrict for the quarter ending June '2019. Our field work was-pdif6rhibd on July 30;,`2019. The''96mi, s we'performed include reviewing bank "I J,�;6ofitrols P.e-r',tami'ig"t`t6 das `�Id c reconciliations and testing 'inteM is urse ents and selected payroll transactions. The pur06§6,of this repbft'is to upda'�t"'6',".t"b'6',District Co , ii"ssioners on work perf'r'med to date, our findings,and recommendations. For case of refer' 6,,,,we have categortied't4�'r6maind6r,, this report as follows: Table,4;C"'o'ontents Summa o e ations....... 0 ....................................................................................................2 BankRe onci afi6#,'§',..... ............. ......................................................................o...............................3 Cash .....................................................................................................3 Payroll Disbursements..... ..................o.......................................................6................... ............... 4 Budget to Actual Variance Analysis........................................ .........................................o.........4 MawrockiSmilt District Commissioners Mattituck Park District August 9,2019 Re: Agreed Upon Services Report for the Quarter Ending June 2019 Summary of Observations —Date of Field Work: July 30, 2019 Bank Reconciliations—April 2019.throu h'June 2019—3 Bank Accounts. The District's ending book balances as of May 2019 were$9,975.36 for operating,$1,142,458.35 for money market and$1,034.18 for payroll accounts,respectively:',,,,, ® ' The District had no outstanding checks in any'of its three (3),liank' accounts. Cash D'isb'ursements—5 claims tested in the amount of,$1"5'<612: I§-for garter endingJune 2019. , � ® 'One(1)cash disbursement did not include an invoice"to support the reported expense. One(1)expense had occurred before a purchase girder was enciunbered:'` Payroll Disbursements—5[�avroll transactions testedfor the pavroll 1period Jen "Jim, Jure 16.2019. ,,`' O payroll' We verified the rate of pay as reported on\the payroll jouriial',for all five 5transactions. All five(5)payroll transactions were, the required timesheets. Bndtet to Actual Analysis—iExainined Tt easrurer',repbrt dated'161ne 30.2019. i a One(1)budgetaryexpe'nse''account reported in`Sage: NawroddSmith District Commissioners Madituck Parti District August 9,2019 Re: Agreed Upon Services Report for the Quarter Ending June 2019 Bank Reconciliations We analyzed the bank reconciliations prepared by the District for the months of April 2019 through June 2019 and made the following observations: • The District's ending book balances as of May 2019 were$9,975:36 for operating,$1,142,458.35 for money market and$1,034.18 for payroll accounts,respeedy ly r, • The District had no outstanding checlo in any of its three(3'y'bank accounts. • The District had a difference of$0.06 in its money market bank reconciliation. ➢ No recommendations at this times Cash Disbursements '"'4:, .'`''•;}`_ `Ir''jey ': ��'sir t• 1.i�,e�.�.ti , We selected a random sample of five(5)casli;disburseMents ieported�on,the Sage cash disbiirsemcnt journal. ducting the period of April 2019,through June'20.19.Based',on the te`sttpg-;procedures,performed we noted the following: ''', t;,l • One(1)cash disbursement was expensed-before,a',purchase order was encumbered. ' ui' #, ";; :Accodtetr' "Clieck,#„i ;(7heek'IDate' ,f Vendiir' t ',1l3easou,=]Fop e�aata' 1' ,Amount,,`; NdfihTork Invoice date precedes 26668°,.3', ; 6/,1'1%1'9",;; 306:00 if{;;1''U eratin °`'Y,:'f ''”a,, 6t'' '•, r ?. i Bedrock' LLC ptrchW order date' ' tit.. •` , t , ➢ All�invoices should hay„,,a piir.Ai a order e`tcunibered prior to the purchase. Tlus will ensure all rclaases are approved. c 1'15„ •r\w{1t FF • One(1)cash di'sliursement did`not include an invoice. ;Inquiry,#` z t Account •»''' Ctiecit#' ;tChcck)[Date ,,Veiedor Reason ior,'Inq'uivy, ;;$,Amomit`- 1 Operating 26620F: 5/2/19 Town of Southold Did not include an invoice 145:00 ➢ The Treasurer should maintain all vendor invoices to support the accuracy of the expenses reported on the purchase orders and cash disbursement journal Page 3 of 4 District Commissioners Maitituck Park District August 9,2019 Re: Agreed upon Services Report for the Quarter Ending June 2019 Payroll Disbursemolits We analyzed the payroll journals and selected a random sample of five(5)total payroll transactions for the payroll period ending June 16,2019.'Based on our analysis,we noted the following: We verified the rate of pay as reported on the payroll journal for all five(5)payroll transactions. e All five(5)payroll transactions were supported by the required.timesheets. No recommendations at this bine. Bucl�et to Actual `6�ariance ,halysi — r „ ludger report;prepared by�the Treasurer``and5noted the following: We analyzed the June 30,2019 Budget o One(1)budgetary expense account,,,,, reportedin S,age'vir`i6inot;included in the Treasurer's'budget ledger; ",,.r. ^' -`;:,'',;,<;' '> guaet'�ed cr;'':,,;,''`,';;B,itd et'.InSa e" ;.Diffeirencie tl ccount'r�`' - Descri"tion�Y:.`''ti,;�`l �" 9 000 )°000'. A3110.450 Accountin '8i'Auditin;'d i;'t.,". -„id �t,� , .'Total: ,,••.l.,,r;,;J, � ,-r,, ,,�.' �. , , • The Treasurer utilizes4'm4iliaf8xcel spreadsheets instead of'the budg&inodule in the Sage`accounting �A tl , software to monit4Ahe'District's`budgetary and�ctual`''revenue and expenses. t ' "`4;''° 2019,'ive re ended that the Aspresented ivitliigi•ourpreviously'issued'report dated fune.10, Treasurer,should utullie,the,ni6dukin Sage fo nonitor'D strict neofzthly budget to actual revenue and expea�ses and ensure a'epoi tan accurdc to the Board of Coinrnissio►:ers. %,;,,; t sponse,the Ti�egsurer,,indicated that b�iconti►auiaYg to crea �i�;'rete an Excel spreadsheet based on the"Freports obtained fr®zia Sage aldpws for a more timely and accurate presentation o tlae Bridget to act ial information to the Board�,,of eozzzamssiorters. it shouldl+6e::,noted that creating a fuuancial report outside of the accounting system will zrot reconcile rvitls''tlze rzroritluoti` reIrorting of the,bank statements and the accounti!ig systein itself. 1' Board o s,Comntussiooaers is it' agreement to receive and'accept the Excel If the farrz:at the f,. , Treasurer creates<outsade�the accounting system post month end, IVawrocki Smith will not be able to verify its acc:'Ii;cy ivithin the current scope of our services Additional billable tinge May be incurred to verify the accuracy of the Treasurer reports. The District has engaged Nawrocki Smith to conduct quarterly internal audit procedure's. The next visit is scheduled for October 22,2019. Please contact our Melville, New York office @ 631-756-9500 should you have any questions in this regard. Page 4 of 4 Michael E.Nawrocki �b, ; 1 Lauren M.Agunzo Ernest Patrick Smith John K.Hoffman Darin V.lacobelli David M.Tellier „ yCiER I" 14 ^�i "- d• a 't {Ir +2" ,i, I;',�3 'I i't tt�r i+• �'�, "'4{„ ,mi pp T F ED PUBLIC°ACCOUNTANTS&,BUSINESS'CONSULTANTS !>„� 'r alSh�'.�"fit Y<�t''';'{:}R' `�pP,l •.t erg d R i,�st.t: t, 'qtr"y'R!,)4�'":¢e „trr,i n,q _+.f '' nr,.,,,(„a„ t' ��i Pj '�i;{� .r.Ir'> ;'^ �” 1• "'� R. „ r „'rti .u,'", st,i'� ''l '� i I: ry ey ,,, .. F „v ,r 7}G t" ,t�h', ,+ rs , .r 1,, i ff +� `., ad ja `r 1+;,{ .,;Q,, f,l 'ti f „„p;„f,ij !', q:;•fi;,,l;i; ti'1 ° "1 h„ o- August' 6p,"2019”" u s i, i `,3 p7l,y'*;Ii,l 1, iVlA EMAIL I I a' 11', .'r'nYk (°.P.f rl' $„y?'9 ',,4 "A''i+, ,'',wv'`'IR, ra "Y,.;r� •1 I' 4r y,6`,.j i'iJ t , „a'{ ,. ror C JMattitucka'Park trict,Trust�• ;,�Dis :,�,�.; �°.��'�{,�':J.�h^,,, :,;,�t,�'',,,,.;;,�fi.,', •��t';,,�r' �,"l's ,".�.: „{:,':�� ',,,�'", si,a,; n�,,,r.,,. � ,i {," ey.eso 11280 Peconic Bay Blvd. . f',';, , .Irb, t ' j P.O.,BoxJ1413,.'. - i , Nattituck,NY a;,:yrP;,,`i^,,,;4§`°2'. f;,'�,!1,�•,�,5� 'P'� r'`!.d'ry'.?t•',iJ`,It i.;`;; i '''"S Ar' r, "{(`.>�s} +' v,;t,,:4y ; zr,r wt, Dear Trustees; We are pleased to confirm our understanding of the terms and conditions of our engagement and the,nature and limitations of the services we will provide to the Mattituck Park District(the"District")., We will apply certain procedures to selected,records and transactions of the District for the objective 11,of completing the duties and.responsibilities,outlined'in the supplement to this letter:'The"Administrado'riof the bistrici is ultimately responsible for t:6 sufficiency of the procedures;'t'' be`jierf, d. 'We,willtperform, this engagement following the standards','established, by' .the American 'Institute of Certified 4Public Accountants. a ;' t4°�„J'�' '�k,' X49�'.1,„5.,rP,`..+)”te•i^,t.L�''r ,i�`�,i, The procedures to be performed will not constitute an audit made in accordance with U.S.generally accepted auditing standards and accordingly, we will not'express'an opinion on any of the items specified,i' die, , 'Supplement. r , Our engagementwill not include a'detailed e'xaimimAti6h',of ill fr,arisa'ctions'aiW' aniiotbeMfiid.ori to'disa6e',2` errors, irregularities, or illegal acts, including.fraud or defalcations, which'may exist 'However, we will inform you of any such matters that come to'our attention. We direct your attention to the fact that the Administration has the responsibility for the'propeir recording of the,transactions'in'the accounting'records and for-preparation of financial statements in conformitywith,F,,t; U.S.generally accepted accounting principles., Nawrocki Smith LLP 1290 Broad Hollow Road,Suite 115E I Melville, New York 11747 w:nsllpcpa.com I t:631.756.9500 f:631-756.9818 / �s��ry'•�va�,[;;%q�ll''tn��+ki�i lj��'^r'�AY- , ir�gill�},�"^�Q'L't11�:i,,•Gtitn. ,`Hta'�"^�.,.. � , a-,w, ro,CkISM' It t8 Exhibit I Agreed-Upon Procedures Pertaining ` to L�m�ted Aceo`'unting Slices BUDGET TOACTUAL VARIANCE ANALYSIS 'Q:'artely : o Verify accuracy of General Ledge't o Prepare a budget to actual variance analysis BANK RECONCILIATIONS-Quarterly o Select one month per quarter for,detailed testing for accuracy,, o Spot check other months ACCOUNTS PAYABLE ASSESSMENT-Quarteriy o Test a'sample of payments for,appropriate'supporting',documentation,'approvals and are accurate. PAYROLL ASSESSMENT-Quarterly o Test,on a,sample basis,for accuracy of payroil,limesheets,,and other related transactions.Test on a sample basis for ghost employees. BALLING/COLLECTIONS-Q r�terly o Test,on a sample basis,the,scheduling/billing/collectioris/accounts'receivable'of rental and other fees charged by the District. MAIIVTANANCE OF HUMAN RFSOURCE FILES-2Ouarterli o Test, on a sample basis, that the District is appropriately maintaining employee Human Resource files. OTHIER SER VICES-As needed o Available to Treasurer by phone,if needed,to troubleshoot and provide guidance. -. Oil- NAWROCKI SMITH LLE Page two Our fees for the agreed upon services listed within Exhibit I will be$2,500 per quarter. Our fees for the preparation of the annual CUFR schedules will be based upon our hourly rates listed below and the actual time incurred.We anticipate the time incurred will range between 4 to G hours. The following rates will apply: Partner $175, Manager $150, Senior, $125, Staff $110. A separate written agreement will be put in place prior to incurring fees for any requests not addressed in this engagement letter. This fee estimate is based on anticipated cooperation from your,personnel and the assumption that unexpected circumstances will not be encountered during the engagement. If significantadditional time is necessary,we will discuss it with you and arrive at a new fee estimate before we incur the.additional costs. Our invoices for these,fees will be rendered on a monthly basis and are payable on presentation. We will be pleased to discuss this letter with you at any time. If the foregoing is in accordance with your understanding,please sign the enclosed copy and return it to us. We appreciate the opportunity to be of professional service. Very truly yours, NAWROCKI SMITH LLP By: Darin V.Iacobelli,CPA/CFF,CFE RESPONSE: This letter correctly sets forth the understanding of the Mattituck Park District By: Title: Date: Month-and year: Jul-19 Location: Year to Date Revenue at Previous month end: 20982 Month to date Total Beach &Guest Permit Revenue $7,185.00 Total Lodge Revenue $1,125.00 Total Picnic Revenue $400.00 Total Community Room Revenue $4,300.00 Total Field Revenue $0.00 Total Other Revenue $6,535.00 Total Donations $0.00 Total Concession Rental $0.00 Total all Revenue $13,720.00 Revenue in other months (same year) January 4600 February 1822 March 5321 April 2175 May 5125 June 5280 July 13720 August September October November December Total $38,042.75 Year to date at previous month end Year to date 4535 $11,720.00 84651 $9,590.00 2125 $2,525.00 12355 $16,655.00 1376 $1,376.00 2 $6,536.50 0 $0.00 0 $0.00 243231 $38,042.75 Month and year: --"Jul-19� Location: Mattituck Park District _ Year to Date Revenue at Previous month _ 5280 Total Beach&Guest Lodge Rentals(Total Month Beach Permits Sold Price Per Permit Guest Permits Sold Price per unit Permit Revenue #of people paid for) Day of the month 1 16 $5.00 5 $25.00 $20500 Tuesday 2 14 $5.00, 1 $2500 $95.00 Wed 3 8 $5.00 1 $25.00 $6500 Thursday 4 36 $5.00 44 $2500 $1,28000 Friday 5 21 $5.00 8 $2500 $305.00 15 Saturday 6 27 $5.00 19 $25.00 $610.00 Sunday 7 15 $5.00 13 $25.00 $400.00 Monday 8 4 $5.00 3 $2500 $9500 Tuesday 9 7 $5.00 10 $25.00 $285 00' Wed 10 4 $5.00 4 $25.00 $12000 Thursday 11 10 $5.00 2 $25.00 $100.00 Friday 12 6 $5.00 2 $25.00 $80.00 15 Saturday 13 21 $5.00 10 $25.00 $355.00 Sunday 14 16 $5.00 11 $25.00 $35500 15 Monday ' 15 6 $5.00 6 $25.00 $180.00 Tuesday 16 7 $5.00 4 $25.00 $135.00, Wed 17 5 $500 1 $25.00 $50.00 Thursday;- 18 0 $500 0 $25.00 $0.00 Friday 19 6 $5.00 7 $25.00 $205.00 Saturday 20 11 $5.00 23 $25.00 $630.00_ Sunday 21 7 $5.00 10 $25.00 $285.00 Monday 22 5 $5.00 1 25001 $50.00 Tuesday' 23 0 $5 00 0 $25.00 $0.00 Wed 24 4 $5.00 1 $2500 $45.00 Thursday.' 25 5 $5.00 3 $2500 $100.00 Friday 26 9 $500 3 $2500 $120.00 Saturday 27 9 $5.00 15 $25.00 $420.00 Sunday 28 16 $500 15 $25.00 $455.00 Monday 29 1 $5.00 0 $25 00 $5.00 Tuesday 301 7 $500 0 $25.00 $35.00 wed 31 4 $500 4 $25.00 $120.00 Totals: 307 226 7,185.00 45 Price per Picnic Community Room Picnic Area Rentals Rental under 50 Picnic Area Rentals Price per Picnic Rentals over 25 Price per lodge rental Under 50 people people over 50 people Rental over 50 people people Price per Rental Field Rental $25.00 $100.00 0 $150.00 0 $400.00 $25.00 $100.00 $150.00 $400.00 $2500 $100.00 150.001 00.00 $2500 1 $100.00 $150.00 $400.00 $25.00 $100.00 $150.00 $400.00 $25.00 $100.00 $150.00 1 $400.00 $25.00 $100.00 $150.00 1 $400.00 $25.00 $100.00 $150.00 $400.00 $25.00 $100.00 $150.00 $400.00 $2500 $10000 $150.00 $400.00 $25.00 $100.00 $150.00 $400.00 $25.00 $100.00 $150.00 1 $400.00 $25.00 $10000 $150.00 1 $400.00 $25.00 $100.00 1 $150.00 $400.00 $25.00 $100.00 1 $150.00 $400.00 $2500 $100.00 $150.00 $400.00 $25.00 $100.00 $150.00 $400.00 $2500 $10000 $150.00 $400.00 $25.00 $100.00 $150.00 1 $400.00 $2500 $10000 $150.00 1 $400.00 $25.00 $100.00 $150.00 1 $400.00 $25.00 $100.00 $150.00 $400.00 $2500 $100.00 $150.00 $400.00 $25.00 $100.00 $150.00 $400.00 $25.00 $100.00 $150.00 $400.00 $25.00 $100.00 $150.00 1 $400.00 $25.00 $100.00 $150.00 1 $400 00 $25.00,' $100.00 $150.00 1 $400.00 $25.00 $100.001 $150.00 $400.00 $25.00 $100.001 $150.00 $400.00 $25.00 $100.001 $150.00 $400.00 0 1. Price per Rental Misc. Revenue Total Other Revenue Donations Concession Rental Total Daily Revenue $1000 $0.00 $0.00 $205.00 $10.00 $0.00 $95.00 $10.00 $0.00 $65.00 $10.00 $100.00 $1,380.00 $1000 $375.00 $680.00 $10.00 $25.00 $42500 $1,035.00 $10.00 $25.00 $425.00 $825.00 $1000 $0.00 $95.00 $1000 $0.00 $285.00 $10.00 $0.00 $12000 $10.00 $0.00 $100.00 $10.00 $125.00 $90000 $980.00 $10.00 $25.00 $425.00 $780.00 $10.00 $25.00 $550.00 $905.00 $10.00 $75.00 $22500 $405.00 $10.00 $0.00 $135.00 $10.00 $0.00 $50.00 $10.00 $0.00 $0.00 $10.00 $85.00 $485.00 $690.00 $10.00 $125.00 $525.00 $1,155.00 $10.00 $25:00 $425.00 $710.00 $1000 $0.00 $50.00 $1000 $0.00 $0.00 $10.00 $0.00 $45.00 $10.00 $0.00 $100.00 $10.00 $125.00 $525.00 $645.00 $1000 $25.00 $425.00 $845.00 $10.00 $25.00 $42500 $880.00 $10001 $0.00 $5.00 $10.001 $300.00 $300.00 $335.00 $10001 $000 $120.00 ,010.00 $6,535.00 $0.001 $13,720.001 MATTITUCK PARK DISTRICT BOARD OF COMMISSIONERS SPECIAL MEETING MINUTES AUGUST 13, 2019 Attendance Doris McGreevy, Co-Chairperson George Lomaga, Commissioner Gerard Goehringer Co-Chairperson Angela Noncarrow, Treasurer Call to Order Meeting called to order at 6:20 P.M. The Commissioners discussed the need for a new 4-wheel drive 2500 series truck as the current truck did not pass inspection. A leak in the roof at Veterans Park Building was discovered, J. Goehringer has a roofer scheduled for 8/14/19 to assess the problem. After such time, the Board will assess possibly replacing the roof as it was damaged during super storm Sandy and the threat of another storm could cause a larger leak. This is a priority matter as the community room is booked for events. Therefore the Commissioners may need to forego the bidding process if the roof needs immediate attention. The Board may need to hire a contractor early next month to begin the repairs. 7:20 P.M. Special Meeting adjourned. s �r MATTITUCK PARK DISTRICT BOARD OF COMMISSIONERS SPECIAL MEETING MINUTES AUGUST 19, 2019 Attendance Doris McGreevy, Co-Chairperson George Lomaga, Commissioner Gerard Goehringer Co-Chairperson Ken Reeves, Beach Manager Ron McGreevy, Andrew Hildesheim, Tammie Hildesheim, David Hildesheim and Edward Thompson were in attendance from the public. Call to Order The Commissioners called the meeting to order at 5:15 P.M. Bailie.Beach Lodge • The Commissioners unanimously approved to install public water to the Lodge • The total cost will be approximately $10,000.00. A $1500.00 deposit was sent to Suffolk County Water Authority (SCWA) to begin work. • R McGreevy stated the current well is unapproved and will have to be moved about 100 feet-towards the inlet. • B Siar to find the drawings on the Lodge to see where the line should run • The Board is waiting for 2 neighbors to send in their deposit. If not sent in, all checks will be sent back to property owners. Once all checks are received, SCWA will give a time frame for installation. • A Hildesheim discussed his Eagle Scout firepit project for the Lodge. • Tammie and David Hildesheim will be helping with the project, gravel will be placed around the firepit. • J Goehringer requested that a stake be placed in the center of the firepit Miscellaneous • The Commissioners approved an Employee Evaluation form for the Beach Attendants. • K Reeves to consider Evaluation forms for the Lifeguards • Wage and reimbursement was discussed, possibly increase the expenditure for the lifeguards RESOLUTION 2019-85 A RESOLUTION APPROVING SALARY INCREASE FOR BETH SIAR, MATTITUCK PARK DISTRICT CLERK RESOLVED that the Board of Commissioners of the Mattituck Park District hereby Approve a salary increase to $25.00 per hour effective August 26, 2019 and an additional increase to $30.00 per hour effective January 1, 2020. RESULT: Motion by D. McGreevy seconded by G. Lomaga , all in favor and motion carried unanimously to approve Resolution 2019-85. Special meeting adjourned at 7:00 P.M. MATTITUCK PARK DISTRICT BOARD OF COMMISSIONERS SPECIAL MEETING MINUTES AUGUST 23, 2019 Attendance Doris McGreevy, Co-Chairperson George Lomaga, Commissioner Gerard Goehringer Co-Chairperson Ron McGreevy and Andrew Hildesheim were in attendance from the public. Call to Order Meeting called to order at 8:30 A.M. Aldrich Lane • The Commissioners approved Suffolk County Water Authority (SCWA) hook up for Aldrich Lane • The total cost will be $13,459.00, a $1500.00 deposit will be sent to SCWA to begin work. Veterans Beach Park • K Reeves to find out size of ropes for the bathing area • K Reeves will work with D Prokop to figure out maximum capacity for beach Bailie Beach Lodge • Andrew Hildesheim presented a donation brick to be put around the firepit as part of his Eagle Scout project. • It will cost Andrew approximately $35.00 to make the bricks, the proposed selling price for the bricks is $75.00. • The Commissioners unanimously approved. • B Siar to send letter to campers about opportunity to purchase a brick once Commissioners approve the letter Miscellaneous • The Commissioners approved a $150.00 concession fee for Ice Cream truck for all beaches. • B Siar will design permit • The Commissioners approved to purchase a new maintenance pick up instead of used as there will be a warranty. • Price quotes were compared with Lucas Ford ($36,810.00), Ramp Ford ($38,343.00) and Riverhead Ford ($41,515.00) • Lucas Ford was chosen to purchase 2500 series truck with snowplow for $36810.00 with $500.00 trade in. RESOLUTIONS RESOLUTION 2019-86 RESOLUTION AUTHORIZING PURCHSE OF REPLACEMENT MAINTENANCE VEHICLE RESOLVED that the Board of Commissioners of the Mattituck Park District hereby authorize the purchase of new maintenance truck from Lucas Ford at 3245 Hortons Lane, Southold, NY 11971. The total purchase price is approximately $36,810.00.'This includes the trade in of current maintenance vehicle, and the transfer, license and inspection fees. A deposit of$500.00 will be required. , RESULT: Motion by G Goehringer, seconded by G. Lomaga, all in favor and motion carried unanimously to approve Resolution 2019-86. RESOLUTION 2019-87 RESOLUTION ACCEPTING AGREEMENT WITH SUFFOLK COUNTY WATER AUTHORITY (SCWA) TO SUPPLY PUBLIC WATER TO THE ALDRICH LANE BUILDING RESOLVED that the Board of Commissioners of the Mattituck Park District hereby accept the agreement with the SCWA to supply public water to the Aldrich Lane building. The approximate cost will be $13,459.00 with a $1500.00 deposit. RESULT: Motion by D McGreevy, seconded by G. Goehringer, all in favor and motion carried unanimously to approve Resolution 2019-87. 10:15 A.M. Special Meeting adjourned.