[{"_1":2,"_112":-5,"_113":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6186873,"mediaKeyId","5074069-54d03646a413f3e725cf08b4cfc9ce37","parentId",5074069,"title","Auditor flags tax-recap gap, pension risks and control gaps in Town of Templeton fiscal 2024 review","audioSeconds",1840,"startMs",1037000,"endMs",2877000,"viewUrl","/Search/View?dp=1&key=5074069-54d03646a413f3e725cf08b4cfc9ce37&start=1037&end=2877","thumbnailUrl","https://assets.pipeline.soar.com/5074069-54d03646a413f3e725cf08b4cfc9ce37/thumbnail_1037000.jpg","articleUrl","/articles/6186873/Massachusetts/Auditor-flags-tax-recap-gap-pension-risks-and-control-gaps-in-Town-of-Templeton-fiscal-2024-review","mediaUrl","https://secure.pipeline.soar.com/6186873-162b8ca1ec251bf06c187bcd0cb7aa3c/orig.mp4?Expires=1771144997&Signature=VpHDVPq3v1mMV~ca7mqmuCCWYmSbDP6XRu4bAmC36l28iMtC6HqDoU8~-ym4Qwcgz4bcjB5mgiRTOkrWy976PgA43Dp2G7qeEfADi9Yd5IkY96rQBWqYf-7w0M1NtWwIk2IV-rAQboYITko6jk1aaviv4uf42NE3lKE9~kuZLx~yaXqx1s8GP752rCd7iCB-nW22a3oK9-qo0aAaOlyK10S1lQqJAgIMc5~gfSZSGKHC6QFkefAWlJfJp1iRv-V8pgAc50Jkd4SRJeI5~kGjKRYp~leEuCYAXXOZE9oRZPJRCLQ3UfZZoNYc6zLZaxeWKpySp6t4YiJCBgCF4W3GBA__&Key-Pair-Id=KUT5TJCACFTXG","author","Town of Templeton, MA","date","2025-06-26T13:35:29Z","article","Tony Roselli, managing partner of Roselli Clark & Associates, presented highlights from the Town of Templeton's fiscal 2024 audit at the Select Board meeting on June 25, saying the report includes several observations the town should address.

Roselli told the board auditors could not reconcile the town's tax recap with budget workpapers and reported a variance of $112,000. \"We were unable to reconcile that. It was off a $112,000,\" he said. He described that discrepancy as an audit finding that whoever prepares budget-to-recap reconciliations should resolve.

The audit also pointed to pension and retiree-health liabilities that could strain future budgets. Roselli said the town's other-post-employment-benefit (OPEB) liability was about $9,000,000, and the plan-asset ratio for the town side of OPEB was roughly 13 percent, while the town's participation in the Worcester County contributory retirement system showed plan assets still at about 50 percent. \"You're only at 50% with Worcester County,\" Roselli said. \"In order to be fully funded by the plan date of 2034 or 2035, you can expect contributions to start really increasing.\"

On cash management and investment income, Roselli said the town has millions in cash and investments but has been slow to shift funds into higher-yield instruments available after recent interest-rate increases. He noted about $2.6 million in general-fund cash and $2.2 million in other investments, and estimated potential interest income if those balances were managed more aggressively. \"If you took 5 percent of that, you should be earning about $300,000 in the general fund,\" he said, and urged staff to work with bank advisers on optimizing short-term investments.

The auditors raised recurring control and operational suggestions: implement regular monthly cash forecasting in the treasurer's office, consolidate unnecessary bank accounts to simplify reconciliations, strengthen cash-handling controls for smaller departments that accept cash, and reexamine the capital-asset inventory to remove assets no longer in use. Roselli also urged vigilance on cybersecurity training and suggested simulated phishing exercises for employees.

Other technical points in the audit included an unusually large allowance for tax abatements relative to outstanding appellate board cases, an approximately $10,000 deficit long carried on a liability account, and classification issues on the tax recap where water, sewer and light indirect costs were treated as revenues instead of other financing sources.

Select Board members asked clarifying questions during the presentation about depreciation and the practicality of achieving investment returns similar to those reported for pension funds. Roselli explained the town's legal investment options are more limited than a pension fund's and therefore will not produce the same equity-style returns the retirement fund can earn.

The audit report is an annual management communication; Roselli stressed the findings reflect the fiscal 2024 records and some operational changes underway in 2025 may not be captured in this report. He said the town's new accountant had been engaging with the firm on outstanding items.

The board did not take immediate formal action on the audit presentation itself at the meeting; Select Board members asked for the items to be addressed in follow-up work by staff and for several recommendations to be returned with implementation plans.

Roselli concluded by offering to provide the capital-asset spreadsheets and other supporting schedules to town staff to assist with follow-up work.

","mediaType","Video","parentTitle","Templeton Select Board Meeting of June 25, 2025","oneSentenceSummary","Tony Roselli, managing partner of Roselli Clark & Associates, presented highlights from the Town of Templeton's fiscal 2024 audit at the Select Board meeting on June 25, saying auditors found a $112,000 variance between the tax recap and budget workpapers and flagged pension and retiree-health funding risks.","taxTitle","Town of Templeton, Worcester County, Massachusetts","taxId",51753,"location","Massachusetts","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6186858,"TCTV seeks Select Board support for summer video camp; logistics, space and equipment remain unsettled",337,7291000,7628000,"/Search/View?dp=1&key=5074069-54d03646a413f3e725cf08b4cfc9ce37&start=7291&end=7628","https://assets.pipeline.soar.com/5074069-54d03646a413f3e725cf08b4cfc9ce37/thumbnail_7291000.jpg","/articles/6186858/Massachusetts/TCTV-seeks-Select-Board-support-for-summer-video-camp-logistics-space-and-equipment-remain-unsettled","https://secure.pipeline.soar.com/6186858-917284598f72fd7563f26d63dac328c6/orig.mp4?Expires=1771144997&Signature=R89F1b2oOa58IYFoanU7n9pRZmqs~4vo~URoWJYxWK2ae8QOwwlnDdyZKnW8S2HLfEdqEBtS3UO0eqNh2yFV-k9l-FDD7KCzVy5U2ghueLv18xGNCNJh49dPOo-Qc7ouIJ5YWv6O6pyaqpRUdlvASZtA3Bi-Kv55kth3EfOI3KMKp-vQNHJZXtYPgNvvvaMDkuUZhoKKx~y0vwXuYL~iMPJQp1I2pQZPdufwAPjlUueORHiBtaOoHIQHJcRThkJU~ue69Kapag01bg17idR5zqDqN1bSGxXZWbKk2AOo4oefu77jF7vK4o4z7yIVc2uk5WAQhDNI3D4fyxrgvnHQOw__&Key-Pair-Id=KUT5TJCACFTXG","TCTV staff presented a proposal to the Select Board on June 25 for a youth video camp this summer and described logistical challenges after lightning damage to Town Hall interrupted normal operations.

TCTV said the planned camp would target ages 12 and up, run afternoons for about three hours on two days per week, and feature hands-on activities such as producing short news segments. Staff identified a preferred model of two short sessions (Thursdays and Fridays) with limited capacity because of space and equipment constraints; one presenter said Scout Hall could accommodate a small group of campers but that the senior center, local churches or WBI (a partner training site) might be alternatives.

TCTV staff also explained the operation is still recovering from a lightning strike and some gear and acoustic treatments remain at offsite locations. They said the station has applied for a digital-equity grant (about $56,600 mentioned) to fund digital-literacy programming, and if the grant is awarded that would support additional youth and senior training. Staffing would be handled by existing TCTV employees and volunteers, with staff noting the program would add to an already busy schedule and that scheduling and location must be finalized before public registration.

Board members asked whether the board needed to vote to authorize the camp. Several members said departmental autonomy applies and that TCTV should proceed with scheduling and coordination with town staff and building custodians; the board did not require a formal vote but asked TCTV to provide a schedule and confirm space and equipment availability.

TCTV said an August session was most feasible, contingent on site and equipment arrangements; staff said they would follow up with a proposed schedule and location and would coordinate with the town's bookings office for use of Scout Hall or other municipal spaces.

","Templeton Community Television discussed plans for a youth video camp at Scott's Hall and alternative sites after a lightning strike damaged town facilities. TCTV staff proposed age 12-plus sessions in August, outlined staffing and equipment needs, and said a pending digital-equity grant would support digital-literacy programs if awarded.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6186863,"Advisory Committee urges Select Board to press state for higher PILOT payments, quicker veterans reimbursement and resolution on regional school agreement",603,4368000,4971000,"/Search/View?dp=1&key=5074069-54d03646a413f3e725cf08b4cfc9ce37&start=4368&end=4971","https://assets.pipeline.soar.com/5074069-54d03646a413f3e725cf08b4cfc9ce37/thumbnail_4368000.jpg","/articles/6186863/Massachusetts/Advisory-Committee-urges-Select-Board-to-press-state-for-higher-PILOT-payments-quicker-veterans-reimbursement-and-resolution-on-regional-school-agreement","https://secure.pipeline.soar.com/6186863-ba4f64d794d82b726c271afcfab26b21/orig.mp4?Expires=1771144997&Signature=Puyju4aXxWdT5fNQtU3y9AZwum3oWnDc4Vr7dLsfermOzM5~0-~B7GRD9qh3SexDce~b7~GXSOBdztF5m0WoPDDuz82Dzd8eFjXGSYct~AuGRRvYXtlFDAI5ENr0wypDwEdl3Kg-5s9tFEdwWAMK6CTmIRLLq6dD1qr2Zbp8OizPq~EkvktQLcFAeEAgdiT-LNtLHYb7FPG~EtTzB2oUCO7wZW6pxawZWqdeCc2YlyNvRrme-gogISxwSCDRf-Lx2uaE6uNdVAODfy711AO3if-LKn7D5cgEeLF-wgTEMYQogmj07F7e5RGWrdm0kU0HXgZ68AqfUYvPdZuwoZSqvA__&Key-Pair-Id=KUT5TJCACFTXG","Members of the Templeton Advisory Committee outlined seven items for the Select Board at its June 25 meeting, focusing on state-level funding formulas, veteran-services reimbursement timing, the town's share of Commonwealth-owned land payments (PILOT), and an unresolved regional-school agreement with the town of Phillipston.

An advisory committee speaker summarized a recent state auditor report showing Templeton received about $154,381 for fiscal 2024 in payments in lieu of taxes (PILOT) for Commonwealth-owned acreage; the report calculated Templeton's reimbursement at roughly $60 per acre and noted a median reimbursement across towns nearer $127 per acre. The advisory presenter urged the board to support a pending Senate bill (identified in the presentation as S1939) that would raise PILOT per-acre levels and said pursuing legislative support could add roughly $150,000 annually to the town under the higher-per-acre scenario.

On veterans services, advisory members urged the town to back a proposal to shorten state reimbursement timelines for veteran-services costs from about one year to six months. Advisory members said the delay strains municipal budgets and noted a possible legislative fix championed by Senator Joe Comerford.

The committee also raised the long-stalled Templeton-Phillipston regional agreement relating to the elementary school and reported the town's amendment had been approved on Templeton's floor but not acted on by Phillipston. Advisory members asked the Select Board to consult town counsel and consider pressing the state Department of Elementary and Secondary Education (DESE) for assistance; they described the matter as unresolved for years and urged clear next steps, including potential legal remedies if Phillipston does not act.

Advisory said it would draft formal recommendations for the Select Board on several items, including the PILOT advocacy and a potential demand letter regarding the school agreement. At the end of the presentation, the Select Board voted to send a letter to state lawmakers requesting additional local aid, with members voting in favor.

Advisory also proposed creating a financial-plan recommendation using comparative data from similar towns and suggested the town consider a pension stabilization fund to smooth future Worcester County retirement-contribution increases. On sewer billing, advisory recommended forming a small cross-departmental study group to assess unified billing options and costs to determine if converting to a combined water/sewer bill would improve collection and customer service.

The Select Board asked advisory to provide written recommendations and supporting data; several board members said they would consult counsel where appropriate before any formal legal steps.

","Templeton's Advisory Committee presented several recommendations to the Select Board including urging action on state payments for Commonwealth-owned land (PILOT), advocating for faster reimbursement of veteran-services costs, asking the board to pursue the stalled regional agreement with Phillipston over school funding, and proposing study of a",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6186868,"Select Board votes to repair Scott's Hall and retain cupola after fire damage",1033,3266000,4299000,"/Search/View?dp=1&key=5074069-54d03646a413f3e725cf08b4cfc9ce37&start=3266&end=4299","https://assets.pipeline.soar.com/5074069-54d03646a413f3e725cf08b4cfc9ce37/thumbnail_3266000.jpg","/articles/6186868/Massachusetts/Select-Board-votes-to-repair-Scotts-Hall-and-retain-cupola-after-fire-damage","https://secure.pipeline.soar.com/6186868-fc3f712968f5a80a55851010142832ac/orig.mp4?Expires=1771144997&Signature=kM6Kd-OHUvPiOzQy7yoxex5BpO~pHquGXXjJkynQUobM9t3kokHtumyaABxHT2ECTtUKwKRbrpWq4UDS0BkvtEkZyneEaBe9683TwPX8-fkoV~A76eyuaL2UyoSN4gRe2WuOIDDdU3MYGBD1NtPxhKJxvXFL1gLSHjsomQ2gQ4YbpXqYlS7Urk494fgr9YdtgnsAfZ3~Mm7NtERXMFpgAOVFxGje4qX4wkusHBdnBRXQbcPHO6msl9-OBqwK2lYqlsjGLRvZsPskNQsNyDzzGfrywhJFa-pMuDtOvpjzDcSDoum7dm1uKxVF8~CAEux1~1kN21Xr7aqITZ0DszA~iA__&Key-Pair-Id=KUT5TJCACFTXG","Bob Salter, Department of Public Services, updated the Select Board on restoration work at Scott's Hall and recommended moving forward with repairs while retaining the building's cupola.

Salter said contractors had removed insulation, dried interior spaces and replaced a hot-water heater after the building sustained fire and water damage. He told the board some mold and rotted boards were uncovered during repairs and that the insurance adjuster is awaiting the town's decision on the cupola before completing estimates. \"I would personally like to see the cupola removed,\" Salter said, describing the cupola as a recurring water trap and a source of additional repairs.

Members of the Historical Commission attended the meeting; one representative, identified in the discussion as Mister Dixon, provided material for the board's review and urged preservation where feasible. A resident speaker argued the cupola has historical value and should be retained.

Board members asked about shingles, lightning protection and whether the cupola sits on top of or is integrated into the roof structure. Salter said the shingles beneath the cupola are original in places and that removing the cupola would likely be followed by reroofing with asphalt shingles because matching original materials is difficult.

Select Board members then considered a motion to instruct the Department of Public Services to proceed with repair work and keep the cupola on the building known as Scott's Hall. The motion was approved by roll call; members present voted in the affirmative.

During the public exchange, the historical commission clarified the building is not currently in a state or federally protected historic district and therefore the Select Board has authority to decide the building's restoration approach, though the commission recommended preservation if feasible. The board directed staff to proceed with repairs consistent with the decision and to work with the insurance adjuster and historical commission where appropriate.

Salter estimated the building might be usable again in about six weeks, depending on bidding and scheduling of remaining work.

","Following fire-related damage to Scott's Hall, the Select Board voted to proceed with repairs and keep the building's cupola after hearing structural, historical and cost details from public services and the historical commission.","actionData","errors"]

Article not found

Auditor flags tax-recap gap, pension risks and control gaps in Town of Templeton fiscal 2024 review

TCTV seeks Select Board support for summer video camp; logistics, space and equipment remain unsettled

Advisory Committee urges Select Board to press state for higher PILOT payments, quicker veterans reimbursement and resolution on regional school agreement

Select Board votes to repair Scott's Hall and retain cupola after fire damage