[{"_1":2,"_123":-5,"_124":-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",[32,75,87,99,111],{"_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":68,"_72":73,"_74":73},"mediaId",6467708,"mediaKeyId","5785365-8a46f5315da9602b08a26d350bd6ebbb","parentId",5785365,"title","Finance director outlines new state short-term-rental law, options to opt out and next steps for county occupancy-tax administration","audioSeconds",1126,"startMs",5875000,"endMs",7001000,"viewUrl","/Search/View?dp=1&key=5785365-8a46f5315da9602b08a26d350bd6ebbb&start=5875&end=7001","thumbnailUrl","https://assets.pipeline.soar.com/5785365-8a46f5315da9602b08a26d350bd6ebbb/thumbnail_5875000.jpg","articleUrl","/articles/6467708/Chautauqua-County/New-York/Finance-director-outlines-new-state-short-term-rental-law-options-to-opt-out-and-next-steps-for-county-occupancy-tax-administration","mediaUrl","https://secure.pipeline.soar.com/6467708-abb2bc6d4b0d18aa6de7de8d9a797ad7/orig.mp4?Expires=1770440008&Signature=X0nhMkXXLnVYuzHnG3z~v-P8q6svoa9XEINd3mKB0p5xLkJDEaLmPAdn6BxAetPB-YBhUOoHFz6kQIKdasGpgoWzZ4CYtSIneic~NRIY08f~dK0v1Zbar2ESDeDC5guFd-offTSF5A5y-D1O~CW6jXigv9SgiC-C9UeSeNq-TGhRdGL0j7ga4GNHfDuDP7CoU6rDmB73Rn8KM7OtYWXtYxQn~GOkJZzCaqbqn8Kbzj9w3Iaj6MadDQwi7CnnsAb5C9uRS3UTR1PI~iHocp08uA1BVE1tfWdLc5JUpHPCzFy4zol4tvVOFAPv9she2GeTOx9bZ9e3j4U2YP79iQTMlw__&Key-Pair-Id=KUT5TJCACFTXG","author","Chautauqua County, NY","date","2025-09-19T02:40:19Z","article","Chautauqua County’s director of finance briefed the Audit & Control Committee on new New York State legislation that changes how sales and occupancy taxes apply to short‑term rentals and what choices counties must make under the law.

Kitty Crow, county finance director, told the committee the state now requires booking platforms to collect and remit sales tax on short‑term rentals; that sales-tax collection by platforms began this month and revenue will flow to counties through the state sales-tax distribution. Crow said the county’s portion of that change was roughly estimated in the tentative 2026 budget — about $900,000 of county sales-tax share in staff estimates — and that the change will increase revenue compared with prior treatment where some short-term rentals were exempt from sales tax.

The state law also contains a registry component and places certain collection and code-enforcement responsibilities on counties if they “opt in” to the state framework. Crow said counties may opt out of the state-mandated registry by the statute’s deadline (the county would need to adopt an opting-out resolution by a date set in the law), but that opting out does not relieve a county of its local occupancy‑tax authority or of its ability to administer a local registration system. She warned that the state did not provide a single, statewide registry platform; if counties impose different registry systems, platforms would need to interface with multiple disparate registries — a complexity that could affect compliance and platform willingness to cooperate.

Crow explained the county already has several related efforts under way: a voluntary collection agreement with Airbnb that has the platform collecting occupancy tax on bookings, and a contract with a vendor (Decker Technologies) to implement an online registry and payment portal. She said the county is still evaluating whether to adopt the state’s registry approach or maintain its own locally controlled system and will work with the law department to align local law with the state statute.

Committee members asked for more detail and for a formal recommendation. Crow said staff would prepare a summary of the state law, a clean consolidated version of the county’s local ordinance, and a pro/con analysis of opting in or opting out; she recommended taking more time and planned to return with details in November or December so the legislature could avoid a rushed decision in spring.

Sources: Kitty Crow, Director of Finance; Pierre Shagnon, Chairman of the Legislature; Audit & Control Committee proceedings.","mediaType","Video","parentTitle","Audit & Control Committee Meeting 09/18/25","oneSentenceSummary","The county finance director briefed legislators on new New York State rules requiring platforms to collect sales tax on short-term rentals and explained counties have an opt‑out choice for the state’s registry approach while still retaining local occupancy‑tax authority.","taxTitle","Chautauqua County, New York","taxId",14530,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6467713,"County amends 2025 budget, adding $3.5 million for safety-net costs amid rising enrollments and expenses",393,3016000,3409000,"/Search/View?dp=1&key=5785365-8a46f5315da9602b08a26d350bd6ebbb&start=3016&end=3409","https://assets.pipeline.soar.com/5785365-8a46f5315da9602b08a26d350bd6ebbb/thumbnail_3016000.jpg","/articles/6467713/Chautauqua-County/New-York/County-amends-2025-budget-adding-35-million-for-safety-net-costs-amid-rising-enrollments-and-expenses","https://secure.pipeline.soar.com/6467713-87c9007f070992eae000147e12a518b1/orig.mp4?Expires=1770440008&Signature=OoQJOV2V5wZde8GsJiIPvlwsEAX8LTfJLFKbK~H3jivytVuPh8RukVeXuyKRytUSRfqntU0STkec419-gsT2zEAH4CU~Rt9XX7dQPwonNZlBfdWpTtQvVMFNtvC7Mfi2mLT7gAso0k~sSVk5gFUwSjtA3Iqj8DUMym2WdnLp9YFdUt~WQBpes1E0~JyqR28s0xXZzuhOL6J6e4jzKcDJpiJ3RqM6AzOFLqB8H3z5WZ0bWr7E57MeFxgwxujQVRfPsvpbY2UIeMt1iQSQoCNMQwhE3oRu0HPKTeV9xA0onwQ7SUKcdp1TWFffT22eIH3TqyFa9r4jkpmqH0VlQflTLA__&Key-Pair-Id=KUT5TJCACFTXG","Chautauqua County’s Audit & Control Committee approved a budget amendment to increase contractual safety-net spending by $3.5 million for 2025 and to use fund balance to cover part of the increase. County officials said caseloads and per-case expenses have risen, and the department is averaging roughly $1 million in safety-net costs per month as of August.

Carmela Hernandez, commissioner of Mental Hygiene and Social Services, and Blake Eric, director of administrative services, told the committee the increase responds to a mandated program and higher-than-anticipated use this year. Hernandez explained that some residents move from Temporary Assistance for Needy Families (TANF) into the safety-net program after TANF eligibility ends; under state reimbursement rules the county bears a larger share of costs for safety-net cases.

\"There are many factors,\" Hernandez said when members asked what is driving the increase. She listed mental-health needs, substance use disorders, homelessness, aging-related needs and long-duration cases as contributors. Officials said last year Chautauqua’s safety-net costs (excluding New York City) were consistent with statewide patterns and that safety net spending is a major expenditure statewide.

Deputy finance staff said the proposed increase would use approximately 8 percent of the county’s fund balance; they warned the county could still need additional adjustments before year-end if costs continue to increase. Committee members emphasized the need to seek long-term mitigation via upstream services — mental-health programs, housing, and early-intervention supports — to reduce future safety-net demand.

The committee approved the amendment; legislators asked staff to provide additional analysis during the next budget cycle about drivers, options to contain costs, and the long-term trend in legal and contracted costs that have shifted into the county attorney’s office previously.

Sources: Carmela Hernandez, Commissioner of Mental Hygiene and Social Services; Blake Eric, Director of Administrative Services; Audit & Control Committee proceedings.","Chautauqua County’s Audit & Control Committee approved a $3.5 million increase to contractual safety-net costs in the Department of Mental Hygiene and Social Services and will use fund balance to cover part of the gap, officials said.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6467718,"Legislature sets salary for digital forensic investigator after discussion on local capacity and evidence admissibility",860,1953000,2813000,"/Search/View?dp=1&key=5785365-8a46f5315da9602b08a26d350bd6ebbb&start=1953&end=2813","https://assets.pipeline.soar.com/5785365-8a46f5315da9602b08a26d350bd6ebbb/thumbnail_1953000.jpg","/articles/6467718/Chautauqua-County/New-York/Legislature-sets-salary-for-digital-forensic-investigator-after-discussion-on-local-capacity-and-evidence-admissibility","https://secure.pipeline.soar.com/6467718-fbf604c16f48576c224d88bcf7f9396d/orig.mp4?Expires=1770440008&Signature=b9GG4PG1gk4X~NmBlloLmGQzEB93Hb7ScPoaxqcSa6gY5USzhAZYLc9F~-3FYfwQDx931p5cgHINvJ4YmPmp036fdZsadOjfiTIdB-iDH0NIouan~1MIQ~~LtWNfQd5n34MLtGBVgQ-qJyBXfVzVf0esY3IgbUUvC-wtIuYE62peOyXFtjFElYumuDCxYoF0yhPqFgbZVGKP00RvzfNKo9KhXUICZlx5bXRPxH2VD4z2ZpqWfBeErnh-bCakkOz7R0KU-tHX6bPqOR6y5hWMHOLPTS0~eMB4MhHP2ZmB9-DMWyZDK0BRFmmZUpqh4Z1FTRzHRMrHiCHdL3RVBv-KTw__&Key-Pair-Id=KUT5TJCACFTXG","The Audit & Control Committee approved a resolution to set the salary for a newly classified county position, digital forensic investigator, at Grade 25. The district attorney’s office and county IT officials described the role’s responsibilities and why the county needs an in‑house capability rather than relying on outside vendors.

Jason Schmidt, Chautauqua County District Attorney, told the committee the employee, previously assigned to the sheriff’s office as an IT specialist, had been reclassified after performing data-extraction and evidence-enhancement work. Schmidt said having a local digital forensic investigator speeds investigations, allows on-scene extraction of electronic evidence, and aids authentication of enhanced video and other digital material for court.

\"Once we have that enhancement,\" Schmidt said, \"what we've encountered ... is what's the admissibility of that evidence once you start to change the metadata in order to enhance video by filling in pixels and so forth. That's something the criminal justice system is grappling with across the country.\" He added that having local expertise helps authenticate evidence so it can be admitted before a jury.

Sam Zafuto, deputy director of finance, said the salary change will add roughly $4,000 annually to the employee’s compensation at current step placement and that the change was already reflected in tentative 2026 budgeting. County Chief Information Officer John D'Angelo said IT will backfill the vacated IT role and has promoted or reassigned staff to cover operational gaps.

Committee members discussed whether the county was adding positions overall or merely moving existing staff. Officials said the action results in an additional full-time equivalent for the district attorney’s office (budgeted in subsequent years) while IT will promote or reassign staff to cover the backfill, and some long-term savings may come as older duties are automated.

The committee approved the salary-setting resolution; members voiced support for building local capacity to handle increasingly common digital evidence in criminal cases.

Sources: Jason Schmidt, Chautauqua County District Attorney; Sam Zafuto, Deputy Director of Finance; John D'Angelo, Chief Information Officer; Audit & Control Committee proceedings.","The Audit & Control Committee approved placing a digital forensic investigator position at Grade 25, moving an IT employee into the role to support local law enforcement and the district attorney's office with digital evidence extraction and authentication.",{"_33":100,"_35":36,"_37":38,"_39":101,"_41":102,"_43":103,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6467723,"Committee approves $50,000 engineering planning grant to study South and Center Chautauqua Lake wastewater capacity",720,282000,1002000,"/Search/View?dp=1&key=5785365-8a46f5315da9602b08a26d350bd6ebbb&start=282&end=1002","https://assets.pipeline.soar.com/5785365-8a46f5315da9602b08a26d350bd6ebbb/thumbnail_282000.jpg","/articles/6467723/Chautauqua-County/New-York/Committee-approves-50000-engineering-planning-grant-to-study-South-and-Center-Chautauqua-Lake-wastewater-capacity","https://secure.pipeline.soar.com/6467723-191283b14226a56ad1b24d7177bd2c35/orig.mp4?Expires=1770440008&Signature=H0DGb8ZVk~wanwqI8UatgAzFr9zzuCqOokbhJP~CWVwOD2NAd8oeZs39QtdxZUgU7KvSXEOkmhJAHEIvmfyYagvLdDOYhMmGF4DY7to3wkOHGNYFkvMU3TfMboiPhl8mx5gBLN8QBYa9l3QCftGoUm9hrP0liJPdtNcz7YJLTqC3elmEFDkmm8knrk0xtUUdB5wTZEmcmb21lfX6gK0YXPba-s6nxGnLEggx1M63jbkSMN2Kjt3turu2WbV4OESaCv3KP1Mg6YamcNvUQj-ZnGQ6KMAp3LPLhLkDIkC~Ju4SbFzYdYIZKTfKYmuZ~Rv7PN3wMTcTL7DgJodokOEwiA__&Key-Pair-Id=KUT5TJCACFTXG","Chautauqua County’s Audit & Control Committee voted to authorize a $50,000 engineering planning study and the appropriation of a local match for a capacity review of the South and Center Chautauqua Lake Wastewater Treatment Plant. Tom Walsh, director of the South and Center Chautauqua Lake Sewer District, presented the request and answered committee questions.

Walsh told the committee the plant originally began operating in 1981 and is currently permitted by the state Department of Environmental Conservation (DEC) for 4.1 million gallons per day. He said the district’s recent upgrades, including a fine-air diffusion system installed to reduce ammonia, likely have increased the plant’s effective capacity by roughly 25 percent, but that an outside engineering firm must confirm current flow and nutrient-handling limits.

“This study would be the engineer’s responsibility to find that out,” Walsh said, explaining the district needs an updated preliminary engineering report to understand whether it could accept additional flows — for example from the North Chautauqua Lake Sewer District, which committee members were told is at capacity — or from planned sewer extension phases around the lake.

A representative for the Environmental Facilities Corporation (EFC) said EFC’s engineering planning grants are capped at $50,000 because consulting firms often price planning work competitively when they expect to bid future design and construction work. \"If there were no anticipation of a future construction project,\" he said, \"I would estimate the cost of this study to be four or five times $50,000.\"

Committee members pressed on cost and process: some asked whether the district had obtained bid estimates before requesting the $50,000 authorization and whether the amount was negotiable. Walsh said the $50,000 was an engineer’s estimate and that the district would issue a request for qualifications (RFQ) to solicit firm bids; the county’s share would reflect the matching requirement of the EFC grant (Walsh referenced a local match in the range noted in the application).

Walsh and other speakers also described operational detail heard by the committee: the plant currently removes roughly 98–99 percent of nutrient loading and must maintain at least 85 percent removal efficiency under DEC rules; the plant’s annual average flow is about 2 million gallons per day though permitted capacity is higher and rain events and seasonal variation affect peak loading.

Committee members noted the county’s overall spending on studies in recent years and asked staff to be prudent; proponents said the study would open options for regionalizing service or for making cost-effective use of recently completed upgrades. The motion passed. During the roll call the committee chair recorded general assent and one legislator identified as Carrie registered opposition.

Looking ahead, staff said the study’s findings would be needed before the district could pursue construction funding or plan pump-station conveyance from other districts. The study also would produce the professional-engineer-signed preliminary engineering report required by EFC to seek larger construction grants.

Sources: Tom Walsh, South and Center Chautauqua Lake Sewer District; Environmental Facilities Corporation representative; Audit & Control Committee proceedings.","Chautauqua County Audit & Control approved authorization for a $50,000 preliminary engineering study and local match to determine current capacity at the South and Center Chautauqua Lake Wastewater Treatment Plant. Proponents said the study could show whether nearby flows now diverted or constrained could be routed to the plant.",{"_33":112,"_35":36,"_37":38,"_39":113,"_41":114,"_43":115,"_45":116,"_47":117,"_49":118,"_51":119,"_53":120,"_55":56,"_57":58,"_59":121,"_61":62,"_63":64,"_65":122,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6467704,"Votes at a glance: Audit & Control Committee resolutions, Sept. 22, 2025",6866,220000,7086000,"/Search/View?dp=1&key=5785365-8a46f5315da9602b08a26d350bd6ebbb&start=220&end=7086","https://assets.pipeline.soar.com/5785365-8a46f5315da9602b08a26d350bd6ebbb/thumbnail_220000.jpg","/articles/6467704/Chautauqua-County/New-York/Votes-at-a-glance-Audit-Control-Committee-resolutions-Sept-22-2025","https://secure.pipeline.soar.com/6467704-72a419c7506105d1217bfb2f01c006bb/orig.mp4?Expires=1770440008&Signature=OW8iwdSv3rCQfzwVUYHZlzrMdOr0PtcrcfMarv6WSv~0tf2~8FEc1yxqJwwpInAAMF-hlXb8jDJAfggpAn8ljYClU8L69yYd2WbsVTnm6eQTiCeNQSrVbPkBOC7DZDQ0i3wJ1uuUgYenqaQ4Sv4YXiNqWrYC2OYp5AUm5q7oMCI7X463GEAaj7e3i76MjKDiafs7B6P4t0sc3xstijVq97rjZ7ShkKqd7d7ltd3NfgAoa8qSTohgrTcAONgjSquWRCgr1YDbP8cdZ-FvaEUT6CfW66IXFeS9LJOg7L8uVvf-kSgPDIGjWDlzA4KAaO4Njl0v9CRGqxW9P2DWjs1rVQ__&Key-Pair-Id=KUT5TJCACFTXG","The Chautauqua County Audit & Control Committee considered and acted on the resolutions listed below during its meeting. This “votes at a glance” summary lists each resolution title, a short description of the committee action, and the recorded outcome as described in the meeting. Where the transcript named an opposing legislator, that is noted. If a motion’s mover or second were not recorded in the transcript excerpt, those fields are listed as not specified.

1) Resolution 1 — South and Center Chautauqua Lake Sewer District capacity study grant and local match: Approved (see separate article for details). Opposed: Carrie (recorded at roll call).

2) Resolution 2 — Authorize lease with Federal Aviation Administration for antenna and equipment space at Chautauqua County–Jamestown Airport (10-year term, $5,000 annually; no increase from prior term): Approved.

3) Resolution 3 — Amend 2025 CARTS budget for FTA grant for administrative vehicle ($37,000) and bus cameras ($200,000) (80% federal, 10% state, 10% local): Approved.

4) Resolution 4 — Adjust 2025 capital improvement accounts for CHIPS, PAVE New York and Pave Our Potholes funding changes (detailed adjustments to reflect state allocations and rollover): Approved.

5) Resolution 5 — Amend capital project accounts for Jamestown Community College (roofing overage and account-number corrections): Approved.

6) Resolution 6 — Set salary for digital forensic investigator at Grade 25 (reclassification of existing IT employee assigned to DA/sheriff work): Approved (see separate article for details).

7) Resolution 7 — Amend 2025 budget for County Attorney’s Office (use of fund balance to cover outsourcing and missed accruals): Approved.

8) Resolution 8 — Adopt updated county sales and compensating use tax resolution to align with state changes: Approved.

9) Resolution 9 — Authorize acceptance of Victim Assistance Program grant (2025–2028; roughly $313,373 total; hire an additional case manager): Approved.

10) Resolution 10 — Amend 2025 budget for EMS Fly Car and ambulance services (revenue uptick; department projecting improved collection and will likely still need a year-end amendment): Approved.

11) Resolution 11 — Amend 2026 tentative budget for OES and accept FY22 Technical Rescue and Urban Search & Rescue grant (competitive grant; no local share): Approved.

12) Resolution 12 — Authorize execution of NYS Office of Homeland Security explosive detection K‑9 grant for FY22 (overtime, training, equipment; no amendment needed): Approved.

13) Resolution 13 — Authorize execution of NYS Governor’s Traffic Safety Committee grant for Police Traffic Services Program (FY2026; seat-belt and speeding enforcement details): Approved.

14) Resolution 14 — Authorize Office for Aging to submit annual application for Medicare Improvements for Patients and Providers Act (MIPPA) funding (small, state-funded outreach funds to assist Medicare beneficiaries): Approved.

15) Resolution 15 — Execute county infrastructure grant agreements for the Homesteads at Dunkirk Landing and Welch’s Building (pass-through agreements tied to housing development infrastructure): Approved.

16) Resolution 16 — Amend 2025 occupancy-tax-funded projects to correct reserve allocations (fix clerical error): Approved.

17) Resolution 17 — Authorize clerk to publish public‑hearing notices for the 2026 tentative budget and member salary maximums (announce in local newspapers and county website): Approved.

Late Resolution — Authorize settlement agreement participation relating to the Purdue Pharma and Sackler-family opioid settlements (authorization to join proposed settlement led by Napoli Shkolnik; no cash total specified in resolution; distribution formula to be applied): Approved.

Votes: In most roll calls the clerk recorded “ayes” with a few named dissenters on several items (the transcript notes opposition from a legislator named Carrie on at least one vote and named “Gary” as an opponent on other items). The transcript excerpt did not include full recorded tallies for each legislator; the committee routinely passed motions by voice vote or recorded single named oppositions. For vote tallies not stated in the transcript the committee’s official minutes should be consulted for full roll-call details.

This summary is based solely on the committee meeting transcript and does not add details beyond the recorded discussion and procedural outcomes.","Summary of resolutions considered and outcomes at the Chautauqua County Audit & Control Committee meeting. Includes grant acceptances, budget amendments, contracts and position actions.","actionData","errors"]

Article not found

Finance director outlines new state short-term-rental law, options to opt out and next steps for county occupancy-tax administration

County amends 2025 budget, adding $3.5 million for safety-net costs amid rising enrollments and expenses

Legislature sets salary for digital forensic investigator after discussion on local capacity and evidence admissibility

Committee approves $50,000 engineering planning grant to study South and Center Chautauqua Lake wastewater capacity

Votes at a glance: Audit & Control Committee resolutions, Sept. 22, 2025