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HomeMy WebLinkAboutLaurel Lake Preservation & Trail Plan RESOLUTION 2012-79 ADOPTED DOC ID: 7478 THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2012-79 WAS ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON JANUARY 17, 2012: RESOLVED the Town Board of the Town of Southold hereby authorizes and directs Supervisor Scott Russell to execute an amendment to the contract between the Town of Southold and the New York State Office of Parks.Recreation and Historic Preservation for the Laurel Lake Preservation & Trail Plan (EPF 540328) that extends the contract throueh June 30, 2012, all subject to approval of the Town Attorney. Elizabeth A. Neville Southold Town Clerk RESULT: ADOPTED [UNANIMOUS] MOVER: Jill Doherty, Councilwoman SECONDER:William Ruland, Councilman AYES: Ruland, Talbot, Doherty, Krupski Jr., Evans, Russell APPENDIX X-MODIFICATION AGREEMENT FORM Period From: April 22,2004 to December 31,2010 Agency Code: 49070 To: April 22, 2004 to June 30, 2012 Project#: EPF-W328-1-2 Contract#: C540328 Funding Amount for Period: $97,500.00 This is an AGREEMENT between THE STATE OF NEW YORK, acting by and through the Office of Parks, Recreation and Historic Preservation, having its principal office at Agency Building One, Empire State Plaza, Albany, New York 12238 (hereinafter referred to as the STATE), and the Town of Southold, having its principal office at 53095 Main Road, P.O. Box 1179, Southold New York 11971 (hereinafter referred to as the CONTRACTOR), for modification of Contract Number C540328, as amended in this Appendix and the attached Appendix B. All other provisions of said AGREEMENT shall remain in full force and effect. IN WITNESS WHEREOF, the parties hereto have executed this AGREEMENT as of the dates appearing under their signatures. CONTRACTOR: STATE AGENCY: Town of hold New York State Office of Parks, Recreation and Historic Preservation Scott A. Russell By: Town Supervisor Date: Date State Agency Certification: "in addition to the acceptance of this contract, I also certify that original copies of this signature page will be attached to all other exact copies of this contract." STATE OF NEW YORK ) SS.: COUNTY of Sur-rd/-K ) On the I IM day of J�t-vl Lc-a-�"IV in the year a®La , before me, the undersigned, personally appeared Scott A. Russell, personally known to me or proved to me on the basis of satisfactory evidence to be the individual(k) whose name(li) is (are) subscribed to the within instrument and acknowledged to me that he%Hekhey executed the same in hisAhe9g;ee0-capacity (iee), and that by hisA;@644eir signatureN on the instrument, the individual('4, or the person upon behalf of which the individuaIN acted, executed the instrument. IJ't\f (N tary P )d,+®ttERMA J� ZM1tJWYo* 46 QaVad M Suffolk County �� ATTORNEY GENERAL: Approved: ConxnlesionE)VresJanuary 14,20k Thomas P. DiNapoli State Comptroller By Date Town of Southold Laurel Lake Preservation and Trail Plan EPF-540328-1-2 APPENDIX B- BUDGET The detailed estimated budget for the project as outlined in this AGREEMENT is as follows: EXPENSES: Acquisition $744,000.00 To include: 30.7 acres Development 56,000.00 To include: Demolition and removal of old buildings and debris, removal and disposal of dock, parking lot improvements, picnic tables, waste receptacles Administration To include: Audit $7.000.00 TOTAL COST $807,000.00 FUNDING BREAKDOWN: STATE Share $97,500.00 CONTRACTOR Share $709,500.00 APPENDIX X-MODIFICATION AGREEMENT FORM Period From: April 22,2004 to December 31, 2010 Agency Code: 49070 To: April 22,2004 to June 30, 2012 Project#: EPF-540328-1-2 Contract#: C540328 Funding Amount for Period: $97,500.00 This is an AGREEMENT between THE STATE OF NEW YORK, acting by and through the Office of Parks, Recreation and Historic Preservation, having its principal office at Agency Building One, Empire State Plaza, Albany, New York 12238 (hereinafter referred to as the STATE), and the Town of Southold, having its principal office at 53095 Main Road, P.O. Box 1179, Southold New York 11971 (hereinafter referred to as the CONTRACTOR), for modification of Contract Number C540328, as amended in this Appendix and the attached Appendix B. All other provisions of said AGREEMENT shall remain in full force and effect. IN WITNESS WHEREOF, the parties hereto have executed this AGREEMENT as of the dates appearing under their signatures. CONTRACTOR: STATE AGENCY: Town of So old New York State Office of Parks, Recreation and Historic Preservation Scott . Russell By: ✓`%� civ Town Supervisor Date: „ h� Z�— Date v` State Agency Certification: "In addition to the acceptance of this contract, I also certify that original copies of this signature page will be attached to all other exact copies of this contract." STATE OF NEW YORK ) SS.: COUNTY of S C kfr 0 K ) On the (1t-Aday of Sctj-1�cccr-y✓ in the year o7 O (.z?, before me, the undersigned, personally appeared Scott A. Russell, personally known to me or proved to me on the basis of satisfactory evidence to be the individual(V whose name(X) is (are} subscribed to the within instrument and acknowledged to me that hek44sAh" executed the same in his4mWAhoic capacity (i9e), and that by hisAkeeft*r signature(E,), on the instrument, the individualft or the person upon behalf of which the individual(' acted, executed the instrument. ( ota Public, State offl00W'E8rh#DAL0R. Notary Public,Stale of New York AS 10 FO No.02ANWM46 ATTORN �F EY GEN Approved: �Exores arasain SuWk ry�i'4 20EO N 14 1p12 Thomas P. DiNapoli APPROVED FEB State Comptroller OFPT ^J AilrnT o rONTROL � BY �B �$ 2nq21 J Date FO THE STATE COM ROLLER Town of Southold Laurel Lake Preservation and Trail Plan EPF-540328-1-2 APPENDIX B - BUDGET The detailed estimated budget for the project as outlined in this AGREEMENT is as follows: EXPENSES: Acquisition $744,000.00 To include: 30.7 acres Development 56,000.00 To include: Demolition and removal of old buildings and debris, removal and disposal of dock, parking lot improvements, picnic tables, waste receptacles Administration To include: Audit $7.000.00 TOTAL COST $807,000.00 FUNDING BREAKDOWN: STATE Share $97,500.00 CONTRACTOR Share $709,500.00 • • • TOWN OF SOUTHOLD AGREED-UPON PROCEDURES REPORT • CONTRACT CLOSEOUT Laurel Lake Preservation and Trail Plan Contract No. EPF 540328 • • • • • • • • TABLE OF CONTENTS • Paae Independent Accountants' Report on Applying Agreed-Upon Procedures................................. 1-2 • Schedule of Contract Revenues and Expenditures..................................................................... 3 Notes to Schedule of Contract Revenues and Expenditures ...................................................... 4 Supplemental Schedules • Schedule of Project Expenditures by Vendors...................................................................... 5 Schedule of Matching Funds by Funding Source.................................................................. 6 • • • • • • FAXXV CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT ACCOUNTANTS' REPORT ON APPLYING AGREED-UPON PROCEDURES • Town Board Town of Southold PO Box 1179 • Southold, NY 11971 Re: Agreed-Upon Procedures Report on Contract#EPF 540328 We have performed the procedures enumerated below, which were agreed to by the NYS Office of Parks, Recreation, and Historic Preservation solely to assist in evaluating the Town of Southold's • assertion that the revenues and expenditures submitted under Contract EPF #540328 are allowable based on the contract provisions, guidelines, rules and regulations, and the policies prescribed by the New York State Office of Parks, Recreation, and Historic Preservation. This agreed-upon procedures engagement was performed in accordance with attestation standards established by the American Institute of Certified Public Accountants and in accordance with Government Auditing Standards issued by the Comptroller General of the United States of America. The sufficiency of • these procedures is solely the responsibility of the specified users of the report. Consequently, we make no representation regarding the sufficiency of procedures described below either for the purpose for which this report has been requested or for any other purpose. The procedures performed and related findings are summarized as follows: • Procedure #1 Verify that all payments claimed by grantee in the final report were made by examining cancelled checks, payee endorsement, and/or other evidentiary material. Findings • We verified that all payments claimed by the grantee in the final report were made by examining cancelled checks, payee endorsement, and/or other evidentiary material. Procedure #2 • In cases where "force account expenditures" (salaries of the grantee's staff), verify time and attendance/payroll documentation exists supporting the charge for personnel used on grant project. • PERSONAL SERVICE.TRUSTED ADVICE. ALBRECHT,VIGGIANO,ZURECK&COMPANY, P.C. 245 PARK AVENUE, 24TH FLOOR 25 SUFFOLK COURT NEW YORK, NY 10167 HAUPPAUGE, NY 11788-3715 • T:212.792.4075 T.631.434.9500 F: 631.434.9518 www.avz.com INDEPENDENT MEMBER OF BKR INTERNATIONAL • -2- Findinqs We verified that no "force account expenditures" were made relative to the grant project. • Procedure #3 In cases where "donations" of labor, materials, equipment, supplies, and real property were claimed verify that the donations were applicable to grant activities, that values assigned to donations are legitimate and all donations are matched by documented eligible expenditures for grant activities. • Findinqs We verified that no "donations" were made relative to the grant project. • Procedure #4 Verify that the "Schedule of Project Expenditures by Vendors" supports the documented eligible project expenses. Findinqs • We verified that the "Schedule of Project Expenditures by Vendors" supports the documented eligible project expenses. Procedure #5 • Verify that the "Schedule of Revenues by Source" clearly identifies the source of all eligible matching funds. Findinqs • We verified that the "Schedule of Revenues by Source" clearly identifies the source of all eligible matching funds. We were not engaged to, and did not perform an examination, the objective of which would be the expression of an opinion on management's assertion. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention • that would have been reported to you. This report is intended solely for the use of the State of New York Office of Parks, Recreation, and Historic Preservation and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record and its distribution is not limited. • Hauppauge, New York • April 2, 2012 • 0 -3- TOWN OF SOUTHOLD AGREED-UPON PROCEDURES REPORT— CONTRACT CLOSEOUT LAUREL LAKE PRESERVATION AND TRAIL PLAN 0 CONTRACT NO. EPF 540328 Schedule of Contract Revenues and Expenditures For the Period April 22, 2004 through March 31, 2012 • REVENUES: As Submitted Adjustments As Adjusted Contract Revenue $ 97,500 Match Funds, organization sources 705,855 0 Total Revenues $ 803,355 $ -0- $ 803,355 EXPENDITURES: Acquisition $ 744,000 Restoration 40,000 0 RCA Blend 6,975 Grass Seed and Fertilizer 231 Dock Removal 8,149 Contract Administration 4,000 Total Expenditures $ 803,355 $ -0- 803,355 • Excess (Deficiency) $ -0- $ -0- $ -0- 0 Explanation of Adjustments: None • • • 0 See notes to schedule of contract revenues and contract expenditures. • -4- TOWN OF SOUTHOLD AGREED-UPON PROCEDURES REPORT — CONTRACT CLOSEOUT LAUREL LAKE PRESERVATION AND TRAIL PLAN • CONTRACT NO. EPF 540328 NOTES TO SCHEDULE OF CONTRACT REVENUES AND CONTRACT EXPENDITURES NOTE 1 - CONTRACT DESCRIPTION Contract # EPF 540328 dated April 22, 2004 is an agreement between the Town of Southold and • the New York State Office of Parks, Recreation and Historic Preservation (NYS OPRHP). The contract provides for NYS OPRHP to reimburse the Town for up to 50% (maximum of $97,500) of the budgeted $807,500 of eligible project expenditures, as listed in Appendix B, to implement the Laurel Lake Preservation and Trail Plan. NOTE 2 - BASIS OF ACCOUNTING AND ACCOUNTING POLICIES • The schedule of contract revenues and expenditures has been prepared on the accrual basis. Revenue Recognition • Contract and matching revenue is recognized when project expenditures are incurred in compliance with the terms of the contract, irrespective of the filing of claims for reimbursement of actual cash receipts. Acquisition and Development Costs • Acquisition costs recognized when incurred and are capitalized as part of the cost of the asset. Development costs are recognized when incurred and have been recorded as contract expenditures in the financial statements in accordance with the contract terms, rather than being capitalized. Use of Estimates • The eligible expenses are subject to review by NYS OPRHP upon submission of required detail information and proof of payment. Management is required to determine the allowable expenses under the contract, and generally consults with NYS OPRHP in matters of judgment; however, the final determination of allowable expenses will be made by NYS OPRHP upon final submission of project costs. • NOTE 3 - NYS OPRHP CONTRACT REVENUE AND UNREIMBURSED CONTRACT COSTS The following schedule presents the contract revenue recognized at March 31, 2012 as cash received from NYS OPRHP based on payment requisitions and the unreimbursed project costs at March 31, 2012: • Contract revenue $ 97,500.00 Cash receipts: 4/22/10 $ 47,205.50 Total Cash receipts $ 47,205.50 • Unreimbursed costs at March 31, 2012 $ 50,294.50 • • -5- TOWN OF SOUTHOLD AGREED-UPON PROCEDURES REPORT — CONTRACT CLOSEOUT LAUREL LAKE PRESERVATION AND TRAIL PLAN • CONTRACT NO. EPF 540328 Schedule of Project Expenditures by Vendors Contractor/Vendor Name Description Total Paid Amount • A. Acquisition Costs: John McFeely Land — 30.785 acres $ 744,000 Totals Acquisition Costs 744,000 B. Development Costs: Dirtworks Restoration 40,000 Dirtworks RCA Blend 6,975 Long Island Cauliflower Assoc. Grass seed & fertilizer 231 Terra Tech Site Development Dock & Building Removal 8,149 • Albrecht, Viggiano, Zureck & Co. Professional services 4,000 Total Development Costs 59,355 Grand Total (A plus B) $ 803 355 • • • • • • See accountants' report. • -6- TOWN OF SOUTHOLD AGREED-UPON PROCEDURES REPORT — CONTRACT CLOSEOUT • LAUREL LAKE PRESERVATION AND TRAIL PLAN CONTRACT NO. EPF 540328 Schedule of Matching Funds by Funding Source A. Source of Matching Funds Town of Southold — Community Preservation Fund $ 705,855 Subtotal A $ 705,855 B. Source of Other Revenues OPRHP Grant Contract#EPF 540328 $ 97,500 Sub-Total B $ 97,500 • Grand Total (A plus B) $ 803,355 • • • • • See accountants' report.