# Declaration of Charlene G. Kagel

# Exhibit 01 Resolution 2014-1239, Budget Modification

## East Hampton Town Board Meeting: 10/16/14 06:30 PM 159 Pantigo Road Department: Bookkeeping East Hampton, NY 11937 Category: Budget Prepared By: Len Bernard 

## A DOPTED Initiator: Len Bernard Sponsors: Councilwoman Kathee Burke-Gonzalez 

## RESOLUTION 2014-1239 DOC ID: 14497



## Updated: 10/6/2014 1:57 PM by Len Bernard Page 1 

# Budget Modification - Airport (Aviation Fuel) Whereas, the Airport has been purchasing and re-selling larger than expected volumes of aviation fuel in 2014, and Whereas, the Airport Manager has estimated the amount of fuel that will be needed to be purchased for the remainder of the year, and Whereas, the Airport budget needs to be modified to reflect the estimated increase in expected volume, now therefore be it Resolved, that the Town Board instructs the Budget Office to make the following modification to the 2014 operating budget: Add $400,000 to Revenue Line SX0-42656 (Revenue from sale of aviation fuel) Add $400,000 to SX 5610-54990 (Aviation Fuel)

RESULT: ADOPTED [UNANIMOUS] MOVER: Kathee Burke-Gonzalez, Councilwoman SECONDER: Peter Van Scoyoc, Councilman AYES: Burke-Gonzalez, Van Scoyoc, Overby, Overton, Cantwell 

## 4.A.2

Packet Pg. 15

# Exhibit 02 Five Year Airport Fund Totals

# TOWN OF EAST HAMPTON 12/31/2009 12/31/2010 12/31/2011 12/31/2012 12/31/2013 Airport Fund Balance 1,260,895 $ 1,733,498 $ 2,100,297 $ 1,467,293 $ 1,490,354 $ AS OF:

# Exhibit 03 Excerpts from 2014 and 2015 Town BudgetSX 0000 42769 DENTAL & OPTICAL PREMIUM REIMB $465 $130 $25 $473 $533 $500 1900.00% SX 0000 41774 AIRPORT VENDING MACHINES $2,946 $1,426 $5,000 $455 $555 $4,000 -20.00% SX 0000 41772 AIRPORT ADVERSITING INCOME $43,750 $32,500 $0 $12,500 $12,500 $23,000 100.00%

SX 0000 42401 INTEREST ON INVESTMENTS $4,408 $2,847 $2,000 $1,133 $1,258 $1,500 -25.00%

SX 0000 42701 REFUNDS,PRIOR YR.APPROPRIATI $1,273 $0 $0 $77 $77 $0 0.00% SX 0000 42656 SALE OF AVIATION FUEL $2,882,653 $2,854,588 $2,500,000 $2,800,870 $3,009,203 $2,475,134 -0.99% SX 0000 42405 INTEREST INC - INTERFUND LOA $537 $253 $0 $0 $0 $0 0.00% SX 0000 41771 AIRPORT LANDING FEES $624,337 $806,847 $1,197,500 $974,788 $1,094,788 $1,132,486 -5.43%

SX 0000 42771 MEDICAL PREMIUM REIMBURSEMEN $248 $99 $250 $1,112 $1,262 $1,200 380.00% SX 0000 41775 APPROPRIATED UNRESERVED SURP $0 $0 $108,472 $0 $407,735 $0 -100.00%

SX 0000 42770 MISCELLANEOUS $292 $0 $50,000 $2 $2 $0 -100.00% SX 0000 41770 AIRPORT RENTALS & LEASES $568,223 $555,098 $500,000 $391,044 $444,044 $491,236 -1.75%

SX 0000 Total $4,129,131 $4,253,788 $4,363,247 $4,182,454 $4,971,957 $4,129,056 -5.37% SX 0000 UNALLOCATED



### TOTALS: $4,129,131 $4,253,788 $4,363,247 $4,182,454 $4,971,957 $4,129,056 -5.37% 

## 2014 Town of East Hampton ADOPTED BUDGET 

# FUND: EAST HAMPTON TOWN AIRPORT REVENUES

ACCOUNT DESCRIPTION 2011 Actual 2012 Actual 2013 Adopted 2013 Actual YTD 2013 Projected 2014 Adopted % Change



### DESCRIPTION 2011 Actual 2012 Actual 2013 Adopted 2013 Actual YTD 2013 Projected 2014 Adopted % Change SX 5610 MUNICIPAL AIRPORT SX 5610 51100 FULL-TIME SALARIES $190,986 $151,834 $174,598 $152,662 $170,171 $178,041 1.97% SX 5610 51103 LONGEVITY $4,100 $4,200 $4,300 $4,300 $4,300 $4,900 13.95% SX 5610 51200 PART TIME SALARIES $21,896 $25,626 $44,086 $23,803 $28,303 $41,400 -6.09% SX 5610 51990 CONTINGENCY $0 $0 $15,000 $0 $10,000 $0 -100.00% SX 5610 52200 OFFICE EQUIPMENT $77 $0 $0 $3,146 $3,146 $3,504 100.00% SX 5610 52450 COMPUTER EQUIPMENT $468 $0 $0 $1,236 $1,236 $1,500 100.00% SX 5610 54100 OFFICE EXPENSE $3,227 $1,613 $0 $3,484 $3,484 $4,980 100.00% SX 5610 54120 POSTAGE $0 $2,303 $600 $447 $447 $100 -83.33% SX 5610 54124 AIRPORT-BILLING SVCS LANDING FEES $0 $94,808 $95,000 $126,699 $141,699 $100,000 5.26% SX 5610 54150 GENERAL INSURANCE $77,817 $79,957 $82,050 $82,020 $90,716 $82,871 1.00% SX 5610 54155 COMPUTER SOFTWARE $0 $0 $250 $0 $0 $250 0.00% SX 5610 54200 TRAVEL CONFERENCES & DUES $0 $0 $3,000 $0 $0 $500 -83.33% SX 5610 54300 TELEPHONE $4,856 $5,039 $15,000 $12,346 $12,346 $22,600 50.67% SX 5610 54310 LIGHT & POWER $42,339 $36,000 $42,000 $39,649 $42,000 $40,200 -4.29% SX 5610 54320 WATER $477 $463 $504 $504 $504 $700 38.89% SX 5610 54330 HEAT $5,871 $3,522 $7,500 $4,500 $6,062 $7,500 0.00% SX 5610 54420 OTHER EQUIPMENT RENTAL/MAINT $565 $592 $600 $592 $593 $600 0.00% SX 5610 54500 SUBCONTRACT COSTS $131,064 $1,200,189 $745,100 $974,932 $1,005,591 $622,422 -16.46% SX 5610 54520 OUTSIDE PROF ESSIONAL $218,619 $29,266 $200,004 $128,915 $129,729 $100,000 -50.00% SX 5610 54560 MOTOR VEHICLE REPAIRS & SUPP $382 $1,681 $865 $595 $695 $500 -42.20% SX 5610 54562 FUEL - MOTOR VEHICLE $2,118 $3,105 $2,760 $3,363 $4,063 $3,000 8.70% SX 5610 54600 UNIFORMS $0 $0 $1, 000 $0 $1,000 $1,000 0.00% SX 5610 54660 REPAIRS - GENERAL $5,093 $1,923 $2,500 $1,766 $2,301 $1,600 -36.00% SX 5610 54703 SIGNS-LIGHT & MAINT. SUPPLIE $3,538 $3,661 $6,000 $5,991 $5,991 $6,000 0.00% SX 5610 54709 MTA TAX DUE $738 $618 $758 $615 $690 $763 0.61% SX 5610 54850 SMALL TOOLS & EQUIPMENT $1, 440 $2,130 $3,600 $2,285 $2,290 $4,020 11.67% SX 5610 54990 AVIATION FUEL $2,708,764 $2,796,621 $2,438,000 $2,691,173 $2,841,173 $2,438,000 0.00% SX 5610 59010 NYS RETIREMENT $28,463 $33,801 $36,227 $9,057 $36,227 $37,457 3.40% SX 5610 59030 SOCIAL SECURITY & MEDICARE $16,597 $13,897 $17,058 $13,829 $15,513 $17,162 0.61% SX 5610 59060 HEALTH INSURANCE $37,758 $37,558 $51,420 $46,330 $50,477 $52,320 1.75% SX 5610 59090 DENTAL/OPTICAL BENEFITS $4, 290 $3,809 $5,004 $4,178 $4,454 $5,148 2.88% SX 5610 59995 TRANSFER-GEN. ADMINISTRATION $0 $183,128 $178,369 $0 $178,369 $178,369 0.00% SX 5610 Total $3,511,540 $4,717,343 $4,173,154 $4,338,415 $4,793,568 $3,957,407 -5.17% SX 9000 EMPLOYEE BENEFITS SX 9000 59010 NYS RETIREMENT $0 $10,000 $16,730 $5,649 $16,730 $6,900 -58.76% SX 9000 59040 WORKER'S COMPENSATION $0 $21 $10,000 $6,495 $7, 245 $10,000 0.00% SX 9000 59050 UNEMPLOYMENT INSURANCE EXPEN $5,265 $0 $1,000 $0 $250 $1,000 0.00% SX 9000 59060 HEALTH INSURANCE $24,885 $26,708 $29,000 $21,256 $22,726 $21,868 -24.59% SX 9000 59090 DENTAL/OPTICAL BENEFITS $101 $896 $1,800 $127 $127 $500 -72.22% SX 9000 Total $30,250 $37,624 $58,530 $33,526 $47,078 $40,268 -31.20% SX 9700 BOND ANTICIPATION NOTES SX 9700 56001 PRINCIPAL-BOND ANTIC. NOTE $39,000 $0 $0 $0 $0 $0 0.00% SX 9700 57003 INTEREST-BOND ANTIC.NOTE $753 $0 $0 $0 $0 $0 0.00% SX 9700 Total $39,753 $0 $0 $0 $0 $0 0.00% 

### 2014 Town of East Ha mpton ADOPTED BUDGET 

# FUND: EAST HAMPTON TOWN AIRPORT EXPENDITURES

ACCOUNT



### 

### DESCRIPTION 2011 Actual 2012 Actual 2013 Adopted 2013 Actual YTD 2013 Projected 2014 Adopted % Change 

### 2014 Town of East Ha mpton ADOPTED BUDGET 

# FUND: EAST HAMPTON TOWN AIRPORT EXPENDITURES

ACCOUNT SX 9710 SERIAL BONDS SX 9710 56000 DEBT PRINCIPAL $89,297 $101,264 $105,417 $105,417 $105,417 $107,527 2.00% SX 9710 57001 INTEREST-SERIAL BOND $39,250 $29,971 $26,146 $17,444 $26,143 $23,854 -8.77% SX 9710 Total $128,547 $131,235 $131,563 $122,861 $131,560 $131,381 -0.14% SX 9795 INTERFUND LOANS SX 9795 70000 INTERFUND LOAN - INTEREST $1,250 $582 $0 $0 $0 $0 0.00% SX 9795 Total $1,250 $582 $0 $0 $0 $0 0.00% SX 9901 INTERFUND TRANSFERS SX 9901 59995 TRANSFER-GEN. ADMINISTRATION $51,000 $0 $0 $0 $0 $0 0.00% SX 9901 Total $51,000 $0 $0 $0 $0 $0 0.00%



### TOTALS: $3,762,341 $4,886,784 $4,363,247 $4,494,803 $4,972,207 $4,129,056 -5.37%



### ### DESCRIPTION 2012 Actual 2013 Actual 2014 Adopted 2014 Actual YTD 2014 Projected 2015 Adopted % Change SX 0000 UNALLOCATED SX 0000 41770 AIRPORT RENTALS & LEASES $555, 098 $821,661 $491,236 $423,581 $464,517 $612,007 24.59% SX 0000 41771 AIRPORT LANDING FEES $806,847 $1,131, 838 $1,132,486 $1,167,292 $1, 550,000 $1,446,667 27.74% SX 0000 41772 AIRPORT ADVERSITING INCOME $32, 500 $12,500 $23,000 $27,719 $29,636 $50,000 117.39% SX 0000 41774 AIRPORT VENDING MACHINES $1,426 $1,145 $4,000 $79 $79 $500 -87.50% SX 0000 41775 APPROPRIATED UNRESERVED SURP $0 $0 $0 $0 $0 $0 0.00% SX 0000 42401 INTEREST ON INVESTMENTS $2,847 $1,167 $1,500 $244 $369 $1,500 0.00% SX 0000 42405 INTEREST INC - INTERFUND LOA $253 $313 $0 $0 $0 $0 0.00% SX 0000 42656 SALE OF AVIATION FUEL $2,854,588 $3,064,915 $2,475,134 $2,922,460 $3,200,000 $2,774,000 12.07% SX 0000 42701 REFUNDS,PRIOR YR.APPROPRIATI $0 $88 $0 $3,168 $3,168 $0 0.00% SX 0000 42712 PREMIUM & INT.ON BONDS $0 $0 $0 $5,051 $5,051 $0 0.00% SX 0000 42769 DENTAL & OPTICAL PREMIUM REIMB $130 $473 $500 $167 $209 $500 0.00% SX 0000 42770 MISCELLANEOUS $0 $2 $0 $2 $2 $0 0.00% SX 0000 42771 MEDICAL PREMIUM REIMBURSEMEN $99 $1,112 $1,200 $949 $1,049 $1,200 0.00% SX 0000 Total $4,253,788 $5,035,215 $4,129,056 $4,550,714 $5,254,081 $4,886,374 18.34%



### TOTALS: $4,253,788 $5,035,215 $4,129,056 $4,550,714 $5,254,081 $4,886,374 18.34% 

### 2015 Town of East Ha mpton ADOPTED BUDGET 

# FUND: EAST HAMPTON TOWN AIRPORT REVENUES

ACCOUNT



### 236

### DESCRIPTION 2012 Actual 2013 Actual 2014 Adopted 2014 Actual YTD 2014 Projected 2015 Adopted % Change SX 5610 MUNICIPAL AIRPORT SX 5610 51100 FULL-TIME SALARIES $156,034 $165,085 $178,041 $152,402 $208,800 $163,536 -8.15% SX 5610 51103 LONGEVITY $0 $4,300 $4,900 $2,400 $4,483 $2,400 -51.02% SX 5610 51200 PART TIME SALARIES $25,626 $25,615 $41,400 $23,679 $27,819 $46,400 12.08% SX 5610 51300 OVERTIME $0 $0 $0 $92 $92 $0 0.00% SX 5610 51990 CONTINGENCY $0 $0 $0 $0 $0 $320,951 100.00% SX 5610 51991 CONTINGENCY ALP $0 $0 $0 $0 $0 $0 0.00% SX 5610 52200 OFFICE EQUIPMENT $0 $3,145 $3,504 $0 $0 $3,504 0.00% SX 5610 52450 COMPUTER EQUIPMENT $ 0 $1,236 $1,500 $0 $0 $1,500 0.00% SX 5610 54100 OFFICE EXPENSE $1,613 $2,628 $4,980 $2,736 $2,736 $3,650 -26.71% SX 5610 54120 POSTAGE $2,303 $470 $100 $41 $49 $120 20.00% SX 5610 54124 AIRPORT-BILLING SVCS LANDING FEES $94,808 $175,182 $100,000 $188, 835 $239,094 $187,000 87.00% SX 5610 54150 GENERAL INSURANCE $79,957 $82,020 $82,871 $81,977 $81,977 $84,528 2.00% SX 5610 54155 COMPUTER SOFTWARE $0 $0 $250 $0 $0 $500 100.00% SX 5610 54200 TRAVEL CONFERENCES & DUES $0 $0 $500 $457 $457 $1,000 100.00% SX 5610 54300 TELEPHONE $5,039 $8,258 $22, 600 $22,562 $22,562 $9,600 -57.52% SX 5610 54310 LIGHT & POWER $36,000 $41,448 $40,200 $40,752 $40,752 $42,000 4.48% SX 5610 54320 WATER $463 $466 $700 $525 $525 $800 14.29% SX 5610 54330 HEAT $3,522 $3,562 $7,500 $10,703 $10,709 $10,000 33.33% SX 5610 54420 OTHER EQUIPMENT RENTAL/MAINT $592 $543 $600 $529 $530 $600 0.00% SX 5610 54500 SUBCONTRACT COSTS $1,200,189 $1, 008,458 $622,422 $699,335 $713,726 $681,383 9.47% SX 5610 54520 OUTSIDE PROF ESSIONAL $29,266 $115,568 $100,000 $225, 736 $225,736 $270,000 170.00% SX 5610 54560 MOTOR VEHICLE REPAIRS & SUPP $1,681 $637 $500 $359 $359 $800 60.00% SX 5610 54562 FUEL - MOTOR VEHICLE $3,105 $3,803 $3,000 $3,562 $4,262 $4,200 40.00% SX 5610 54600 UNIFORMS $0 $0 $1,000 $0 $0 $1,000 0.00% SX 5610 54660 REPAIRS - GENERAL $1,923 $2,932 $1,600 $2,697 $2,766 $5,000 212.50% SX 5610 54703 SIGNS-LIGHT & MAINT. SUPPLIE $3,661 $5,329 $6,000 $4,533 $4,533 $6,000 0.00% SX 5610 54709 MTA TAX DUE $618 $663 $763 $607 $820 $722 -5.35% SX 5610 54850 SMALL TOOLS & EQUIPMENT $2, 130 $1,314 $4,020 $3,920 $3,932 $4,020 0.00% SX 5610 54990 AVIATION FUEL $2,796,621 $2,898,639 $2,438,000 $2,829,795 $2,999,167 $2,528,000 3.69% SX 5610 59010 NYS RETIREMENT $33,801 $36,227 $37,457 $37,457 $37,457 $32,067 -14.39% SX 5610 59030 SOCIAL SECURITY & MEDICARE $13,897 $14,918 $17,162 $13,661 $18,452 $16,244 -5.35% SX 5610 59060 HEALTH INSURANCE $37,558 $48,172 $52,320 $49,784 $54,933 $67,860 29.70% SX 5610 59090 DENTAL/OPTICAL BENEFITS $3, 809 $4,454 $5,148 $4,338 $4,763 $5,199 0.99% SX 5610 59995 TRANSFER-GEN. ADMINISTRATION $183,128 $178,369 $178,369 $0 $178,369 $216,254 21.24% SX 5610 Total $4,717,343 $4,833,439 $3,957,407 $4,403,474 $4,889,861 $4,716,837 19.19% SX 9000 EMPLOYEE BENEFITS SX 9000 59010 NYS RETIREMENT $10,000 $16,730 $6,900 $6,900 $6,900 $6,900 0.00% SX 9000 59030 SOCIAL SECURITY & MEDICARE $0 $0 $0 $0 $0 $0 0.00% SX 9000 59040 WORKER'S COMPENSATION $21 $7,707 $10,000 $6,816 $7,649 $10,000 0.00% SX 9000 59050 UNEMPLOYMENT INSURANCE EXPEN $0 $0 $1,000 $0 $250 $1,000 0.00% SX 9000 59060 HEALTH INSURANCE $26,708 $21,903 $21,868 $14,296 $16,013 $17,928 -18.02% SX 9000 59090 DENTAL/OPTICAL BENEFITS $896 $127 $500 $0 $500 $500 0.00% SX 9000 Total $37,624 $46,466 $40,268 $28,012 $31,312 $36,328 -9.78% SX 9700 BOND ANTICIPATION NOTES SX 9700 57003 INTEREST-BOND ANTIC.NOTE $0 $0 $0 $0 $0 $1,185 100.00% SX 9700 Total $0 $0 $0 $0 $0 $1,185 100.00% 

### 2015 Town of East Ha mpton ADOPTED BUDGET 

# FUND: EAST HAMPTON TOWN AIRPORT EXPENDITURES

ACCOUNT



### 237

### DESCRIPTION 2012 Actual 2013 Actual 2014 Adopted 2014 Actual YTD 2014 Projected 2015 Adopted % Change 

### 2015 Town of East Ha mpton ADOPTED BUDGET 

# FUND: EAST HAMPTON TOWN AIRPORT EXPENDITURES

ACCOUNT SX 9710 SERIAL BONDS SX 9710 56000 DEBT PRINCIPAL $101,264 $105,417 $107,527 $107,527 $107,527 $111,934 4.10% SX 9710 57001 INTEREST-SERIAL BOND $29,971 $26,143 $23,854 $15,693 $23,853 $20,090 -15.78% SX 9710 Total $131,235 $131,560 $131,381 $123,220 $131,380 $132,024 0.49% SX 9795 INTERFUND LOANS SX 9795 70000 INTERFUND LOAN - INTEREST $582 $688 $0 $0 $0 $0 0.00% SX 9795 Total $582 $688 $0 $0 $0 $0 0.00%



### TOTALS: $4,886,784 $5,012,152 $4,129,056 $4,554,705 $5,052,553 $4,886,374 18.34%



### 238

# Exhibit 04 2011-2013 Outside Professional Invoices

# Exhibit 05 2011-2013 Summary of Outside Professional Costs

### Professional Purchase Order No. Fees Paid Summary of Services Provided Town Budget Report

2011 Actuals

Savik & Murray 30002659 1,500.00 $ Prepare and submit Form 7460 to FAA requesting approval for a seasonal Air Traffic Control Tower Gilmartin & Bregman 31001284 14,210.00 $ Airport Litigation Gilmartin & Bregman 31001284 6,443.80 $ Airport Litigation Kaplan, Kirsch & Rockwell 31002026 4,577.50 $ Legal advice on federal airport law Young Environmental Sciences 31002025 19,065.70 $ Environmental Professional Service for AIrport Litigation

Fine Arts & Sciences 31002100 3,600.75 $ Work for Airport related to airport planning and lawsuit against Town

Gilmartin & Bregman 31002139 6,156.05 $ Legal work related to defense of Article 78 Airport Master Plan Kaplan, Kirsch & Rockwell 31002138 17,307.30 $ Legal advice on federal airport law DY Consulting Engineers 31002358 27,394.51 $ Airport Layout Plan updated drawing se t Gilmartin & Bregman 31002484 18,501.33 $ Airport litigation Kaplan, Kirsch & Rockwell 31002537 30,448.43 $ Legal advice on federal airport law Kaplan, Kirsch & Rockwell 31002391 26,678.40 $ Legal advice on federal airport law Kimley

‐ Horn and Assoc. 31002483 2,500.00 $ Prepare independent fee estimate for Kaplan, Kirsch & Rockwell ‐ 39,802.52 $ Legal advice on federal airport law 432.33 $ Bond Issuance Costs

SUBTOTAL 2011 218,618.62 $ 218,619.00 $

2012 Actuals Gilmartin & Bregman 32000902 9,657.00 $ Airport Litigation Gilmartin & Bregman 32001359 11,256.52 $ Airport Litigation Gilmartin & Bregman 32002069 986.00 $ Airport Litigation Gilmartin & Bregman 32002513 7,366.00 $ Airport Litigation

SUBTOTAL 2012 29,265.52 $ 29,266.00 $

2013 Actuals 3,960.30 $ 3,277.00 $ 1,479.00 $ 2,620.42 $ 3,437.50 $ 25,724.07 $ 5,979.20 $ 4,858.43 $ 3,894.28 $ 6,901.79 $ 16,752.73 $ 773.73 $ 4,404.20 $ 7,978.52 $ Farrell Fritz 33000830 1,740.76 $ Airport Litigation Farrell Fritz 33000830 3,223.00 $ Airport Litigation Farrell Fritz 33000830 7,076.00 $ Airport Litigation Simplex Grinnell 33001821 953.60 $ Annual Airport Fire Alarm Test/Inspection Simplex Grinnell 33001822 710.23 $ Airport Fire Alarm Service Call Farrell Fritz 33000830 58.00 $ Airport Litigation Farrell Fritz 33000830 986.00 $ Airport Litigation 9,454.00 $ 5,399.13 $

S ubtotal (before offsets ) 121,641.89 $

DY Consulting Engineers (5,979.20) $ DY Consulting Engineers (42.57) $ DY Consulting Engineers (9.60) $ DY Consulting Engineers (33.29) $ DY Consulting Engineers (7.00) $ DY Consulting Engineers (2.00) $

SUBTOTAL 2013 (with offsets) 115,568.23 $ 155,568.00 $ Farrell Fritz 33000830 Airport Litigation 2011 Outside Professional Expenses

2012 Outside Professional Expenses

2013 Outside Professional Expenses

Offsets, referencing Warrant '10B/SX13_ Farrell Fritz 33000830 Airport Litigation

DY Consulting Engineers 33001264 On

‐ call consulting services related to airport and aircraft noise assistance project