The Lincoln Town Council on April 7 corrected errors in its draft budget and approved a package of resolutions authorizing borrowing and transfers across capital, school and open-space accounts while staff and council members continued to refine items that will appear at the town's May financial town meeting.

Council members said a spreadsheet translation error had shifted FY25 figures into the FY26 column and briefly inflated the draft school budget; staff identified and corrected the mistake before the council voted on the cleaned-up totals. Councilors also discussed a written opinion from the town solicitor that $200,000 in projected internet-gambling and sports-betting receipts should be included in the town's $5,200,000 revenue cap, a determination that changes the estimated tax-levy increase and will require a formal vote on whether the council accepts the solicitor's interpretation.

Why it matters: The solicitor's reading of the revenue-cap language reduces the town's available non-property revenue and affects the headline tax-levy increase the council will report to voters. Council members said the estimate of the levy increase moves from a 2.12% rise to roughly 2.8% if the $400,000 in gambling-related receipts are excluded as separate revenue sources; if the council instead moves a planned curriculum capital item into the education operating contribution, the levy estimate would increase again to about 3.47%.

Most important actions and context

- Budget correction: Councilors and staff identified a translation/mapping error in spreadsheets used to compile the operating and school budgets; the error had placed about $500,000 in a prior-year column and altered totals. The finance staff and councilors conducted a line-by-line review and circulated corrected pages before votes on the committee's standing items.

- Solicitor opinion on gambling receipts: The town solicitor provided a written opinion that projected receipts from internet gambling and sports betting (combined about $200,000 in the draft) count toward the town's $5.2 million revenue cap. Councilors said they will take a formal vote at a later step to adopt or reject that interpretation; staff warned that accepting the solicitor's reading changes the levy numbers being circulated to other parties.

- Blue Street buyout (open-space transfer and NRCS grant): The council amended and approved a resolution authorizing up to $960,000 from the Open Space Restricted Surplus Fund (Fund 11) to support a locally led acquisition of properties on Blue Street tied to a 75% National Resources Conservation Service (NRCS) grant. The council increased the town's local authorization for the project from $700,000 to $750,000 after a motion and second; with NRCS participation the total project authorization now is described in the resolution as up to $3,000,000. Councilors discussed labeling the targeted parcels as 'NRCS-identified Blue Street properties' rather than listing a fixed number of structures, to allow flexibility if the agency adjusts the parcel list.

- Water commission schedule: Council members reported the town's water commission completed a rate-study workshop and expects to finalize rates at its May meeting; the commission plans to present a completed budget for approval in June, so a final water budget may not be available for the town's budget book.

- Library and some school capital items deferred: The council deferred action on the library capital resolution (Resolution 9) to allow staff to reformat and clarify itemized equipment and needs-assessment language. Members said they will reconvene to break out dollar amounts and ensure the proposal matches the formatting used for other capital items.

Votes at a glance (motions, authors, outcomes)

The meeting recorded repeated motions moved by a councilor named Bruce and seconded by a councilor named Mike; votes were taken by voice and recorded as 'ayes have it.' The council approved the following resolutions and motions (text below is the descriptive title or the leading sentence read into the record; dollar amounts are those listed in the motion):

- Approval of minutes (April 1, April 2, April 3): motions approved by voice vote (mover: Bruce; seconder: Mike). Outcome: approved.
- Human services budget correction (total clarified to $489,586): motion approved (mover: Aiden; seconder: Bruce). Outcome: approved.
- Resolution 1: Appropriations and crediting school receipts as required by state law. Outcome: approved.
- Resolution 2: Adoption of individual appropriations when there is no opposition. Outcome: approved.
- Resolution 3: Authorize treasurer to borrow up to $1,000,000 in anticipation of taxes (Rhode Island Gen. Laws 45-12-4 referenced). Outcome: approved.
- Resolution 4: Authorize a tax levy in a range ($59,000,000–$62,000,000) and set the assessment and installment schedule. Outcome: approved.
- Resolution 5: Authorization related to refunding bonds (Gen. Laws 45-12-5.2 referenced). Outcome: approved.
- Resolution 6: Transfer up to $960,000 from Open Space Restricted Surplus Fund No. 11 to support Blue Street property purchases, Handy Pond Dam design and a BRIC flood study; includes the $750,000 local share for NRCS-identified Blue Street properties and returns unexpended funds to Fund 11. Outcome: approved (amended to $750,000 local share; mover: Bruce; seconder: Mike).
- Resolution 7: Transfer up to $521,700 from Capital Projects Fund No. 50 for public-works and police equipment and upgrades (list read into record). Outcome: approved.
- Resolution 8: Transfer up to $155,000 from Capital Projects Fund No. 50 for town hall carpeting and electrical/HVAC improvements. Outcome: approved.
- Resolution 9: Transfer up to $39,300 for library computers, a needs assessment and related equipment — motion withdrawn and deferred for reformatting and itemization. Outcome: deferred (motion withdrawn by maker and seconder).
- Resolution 10: Grants — transfer $40,000 from Capital Projects Fund No. 50 (maintenance grant to Friends of Hearthside) and $16,600 from Open Space Fund No. 11 (Lincoln Little League improvements at Mandeville Park). Outcome: approved.
- Resolution 11: Transfer up to $58,700 from Open Space Fund No. 11 to the school capital reserve fund for athletic-field and turf treatments and related items; language revised during discussion to specify field 'treatment' or fertilization where appropriate. Outcome: approved (reworded to specify treatments).
- Resolution 12: Transfer up to $227,800 from Capital Projects Fund No. 50 to the school capital reserve for vehicles, dehumidifiers and a power-lift trailer; council discussed specifications and maintenance for some items (dehumidifiers); outcome: approved.
- Resolution 13: Transfer up to $508,130 from Capital Projects Fund No. 50 for district technology purchases (Chromebooks, displays and network switch replacements). Outcome: approved.
- Resolution 14: Transfer up to $576,745 from capital improvements (Fund 12) for various school and district infrastructure upgrades (security cameras, intercoms, roof/awning work). Outcome: approved.
- Resolution 15: (Curriculum item) The council flagged this item for discussion tomorrow to decide whether to move curriculum capital into the operating education contribution; action deferred until further discussion. Outcome: deferred.
- Resolution 16: Authorize projects already approved by the Rhode Island Department of Education for housing-aid reimbursement to go to the revolving-fund committee for prioritization and recommendation. Outcome: approved (with wording clarifications).
- Resolution 17: Authorize issuance of state-aid anticipation notes related to revolving-fund projects, not to exceed $5,000,000, to complete projects approved at the financial town meeting; notes to be repaid by the school-building revolving fund. Outcome: approved (language amended to tie notes to revolving-fund projects).

Discussion vs. formal decisions

- Discussion items: councilors debated whether to treat internet-gambling and sports-betting receipts as part of the revenue cap (solicitor's opinion), whether to move a curriculum capital item into the education operating budget, how to list and identify Blue Street parcels, and formatting/details for several capital resolution line items (library and school equipment). Several councilors pressed for clearer itemization or vendor specifications on equipment (for example, the size/spec for dehumidifiers and a Skyjack lift and trailer).

- Directions: staff were asked to reformat and bulletize several resolutions (library capital items and a needs assessment), to confirm vendor/specification details before purchase (dehumidifiers, lift and trailer), and to provide the final tax-levy figures after the council resolves the solicitor-opinion question and the curriculum capital decision.

- Formal actions: the council approved a slate of routine and capital resolutions by voice vote, amended the Blue Street buyout resolution to increase local authorization to $750,000 and to describe properties as NRCS-identified, and deferred a handful of items for further formatting or factual clarification.

Clarifying details and numbers from the meeting

- Corrected human-services total: $489,586 (approved by motion).
- Solicitor's opinion: $200,000 for internet gambling and sports betting should be included in the $5,200,000 revenue cap (staff said this would remove $400,000 from the separate revenue lines used in current levy calculations).
- Tax-levy estimates discussed: 2.12% (current draft), 2.8% (if $400,000 gambling receipts are counted under the cap), and 3.47% (if curriculum capital is moved into the education operating contribution).
- Blue Street buyout: local authorization amended from $700,000 to $750,000; transfer from Open Space Fund No. 11 increased to $960,000; total project authorization described as up to $3,000,000 with a 75% NRCS grant expected to cover most acquisition costs; project depends on NRCS identification of parcels and on homeowners' willingness to participate.
- Water commission: rate-study workshop complete; rates expected to be finalized in May and the commission's budget expected for approval in June (so updated water budget may be unavailable for the town's budget book).
- Library resolution: originally listed as up to $39,300 for equipment/needs assessment; motion withdrawn and party agreed to reformat and present the item for vote after clearer itemization.
- School dehumidifiers: resolution lists up to 12 commercial dehumidifiers; councilors asked about maintenance costs and warranty/first-year maintenance; staff said maintenance costs may begin in FY27.
- Vehicle and equipment line items: Resolution 12 includes a Chevrolet Equinox (or SUV equivalent), cargo van, facility replacement vehicle, a walk-behind lawn tractor with attachments, 12 dehumidifiers, and a 19-foot Skyjack interior power-lift platform with powered-tilt trailer (specifications discussed in meeting).

Proper names and agencies mentioned

- Lincoln (Town of Lincoln)
- National Resources Conservation Service (NRCS)
- Building Resilient Infrastructure and Communities (BRIC) grant program
- Rhode Island Department of Education
- True Green (field treatment vendor referenced in discussion)
- Skyjack (power-lift brand referenced in equipment list)
- Mario Carano (identified in the meeting as the school committee chair)

Meeting context and next steps

Councilors said the remaining open questions will be resolved at the next meeting or in follow-up with staff before the May 12 financial town meeting. Key follow-up tasks assigned during the meeting included: finalizing the tax-levy calculations after the council decides whether to accept the solicitor's interpretation on gambling receipts and whether to move curriculum capital into the education operating contribution; providing a re-formatted library resolution with itemized dollar amounts and vendor/specification details; and confirming exact parcels for the Blue Street buyout as identified by NRCS.

Ending note: Councilors adjourned after completing the bulk of the capital and operating transfers and scheduling remaining curriculum and formatting questions for further discussion.