Committee approves package of 2024 year‑end reconciliations and OKs several election grants and an extension

The Chautauqua County Administrative Services Committee on Feb. 18 approved a package of year‑end budget reconciliations affecting multiple county funds and authorized several Board of Elections (BOE) grant actions, including an extension to a previously awarded technology grant and acceptance of grants for the 2024 general election, ballot‑by‑mail postage and electronic poll books.

Sam Zafuto, Deputy Director of Finance, represented Information Technology and the Finance Office at different points in the meeting. Zafuto said the county has been working with the New York State Board of Elections to finalize reimbursements tied to 2024 purchases and that the county could seek as much as $38,000 from one of the grants. “I can't guarantee you we'll get a dollar, but we could get up to $38,000 and we will make the effort,” Zafuto said.

Why it matters: the votes close out 2024 accounting for multiple departments and funds, allocate grant revenue options for election administration, and keep in place a recurring request to the state to continue a 1% local option sales tax the county has relied on in prior cycles.

Most significant items

Board of Elections grants and reimbursement issues: The committee authorized an extension to an amended Technology Innovations and Election Resource grant so the county can submit claims for voting machines purchased in 2024 whose delivery fell just outside the original grant period. Zafuto said the amendment will allow the county to seek reimbursement once the state processes a contract amendment. The committee also accepted a 2024 General Election grant (potentially up to $38,000), a Ballot‑by‑Mail postage grant (budget amendment to record the revenue), and an Electronic Poll Book grant (which reimburses recent iPad purchases the BOE completed at year end). The BOE accepted these grants with the understanding that some expenses may be reimbursable and some may not; Zafuto described the acceptances as an effort to pursue reimbursement where possible.

Year‑end budget reconciliations: The committee approved a series of budget neutral adjustments to close 2024 across departments including Information Technology; the County Clerk; the County Executive's Office; Human Resources; Unified Courts; the County Attorney; Board of Elections (year‑end reconciliation); Workers' Compensation fund; Health Insurance (the M fund); the Insurance Liability CS fund; Department of Finance adjustments; and the Energy fund. Presenters repeatedly described these as “budget neutral” reconciliations that move appropriations between line items to reflect vacancy savings, overages in contractual or benefit lines, retiree surcharges, unemployment charges and revenue surpluses such as communications billings and stop‑loss proceeds. For IT, Zafuto said the department would return about $40,000 to the subdepartment after underspending a communications vendor that was not needed as much as initially anticipated.

Sales tax continuation request: The committee approved a proposed resolution requesting continuation of state authorization for a 1% additional local sales tax. A speaker identified in the transcript as Chair Shagun described the request as recurring and said the additional tax benefits the county and its municipalities.

Other business: A proposed lease with Jamestown Rental Properties, LLC (item 7) was noted as having been tabled at a prior committee meeting and was skipped at this session.

Votes at a glance (committee outcomes)

- Resolution 1 — Amend 2024 budget, Information Technology: approved (budget neutral; presenters said overages in personal services offset by vacancy savings and communications revenue; about $40,000 returned to a subdepartment). (voice vote; ayes recorded; numerical tally not specified.) - Resolution 2 — Amend 2024 budget, County Clerk: approved (budget neutral; moved contractual funds to cover personal services and benefits). (voice vote; ayes recorded.) - Amended copy motion (procedural) — Adopt amended copies on desk (procedural adoption of amended text): approved. - Resolution (County Executive's Office appropriation change noted as 3,890 to 4,296): approved (budget neutral; adjustment due to unemployment charges). (voice vote.) - Resolution 4 — Amend 2024 budget, Human Resources: approved (offsets for health insurance election changes; budget neutral). (voice vote.) - Resolution 5 — Amend 2024 budget, Unified Courts: approved (offset by other departmental funds; budget neutral). (voice vote.) - Resolution — Request continuation of state authorization for a 1% additional sales tax: approved (committee vote to send request to state legislature). (voice vote.) - Resolution 7 — Authorize lease agreement with Jamestown Rental Properties, LLC: skipped at this meeting (previously tabled). (no action taken at this meeting.) - Resolution 8 — Amend 2024 budget, County Attorney: approved (move funds to contractual line for legal costs; budget neutral). (voice vote.) - Resolution 9 — Authorize extension of amended Technology Innovations and Election Resource grant (NY State BOE): approved (authorizes amendment to extend grant term so county can submit reimbursement claims for 2024 purchases made slightly outside original grant period). (voice vote.) - Resolution 10 — Accept 2024 General Election Grant (Board of Elections): approved (county will pursue what expenses are reimbursable; Zafuto said it is possible to seek up to $38,000). (voice vote.) - Resolution 11 — Accept Ballot‑by‑Mail Grant (Board of Elections): approved (includes budget amendment for postage revenue). (voice vote.) - Resolution 12 — Accept Electronic Poll Book Grant (Board of Elections): approved (reimbursement for iPad purchases completed at year end; revenue accruals discussed). (voice vote.) - Resolution 13 — Amend 2024 budget, Board of Elections year‑end reconciliation: approved (vacancy savings and grant revenue offset purchases; budget neutral). (voice vote.) - Resolution 14 — Amend 2024 budget, Workers' Compensation Fund: approved (claims and one‑time settlements exceeded budget; offsets from stop‑loss and refunds; actuarial report due early March may prompt further changes). (voice vote.) - Resolution 15 — Amend 2024 budget, Health Insurance (M fund): approved (claims for retirees exceeded budget but were offset by active employee claims under budget and by pharmacy rebates and stop‑loss proceeds; net surplus noted). (voice vote.) - Resolution 16 — Amend 2024 budget, Insurance Liability CS Fund: approved as amended copy (offsets for liability and premium increases; healthy fund balance remains). (voice vote.) - Resolution 17 — Amend 2024 budget, Department of Finance adjustments: approved as amended copy (personnel transfers, offsets from Office for the Aging and other departmental adjustments; backup worksheet circulated). (voice vote.) - Resolution 18 — Amend 2024 budget, Energy Fund: approved (interest/accrual differences offset by surplus interest earnings). (voice vote.)

Discussion, directions and decisions

Committee discussion was primarily technical and focused on closing out 2024 accounts: presenters described overages (unemployment charges, retiree surcharges, legal expenses, claims) and sources used to offset them (vacancy savings, interdepartmental billings, surplus revenues, stop‑loss proceeds, pharmacy rebates). Where necessary the committee approved amended copies of resolutions on the desk before voting. The BOE presenter discussed coordinating with the New York State Board of Elections to secure reimbursements and to amend grant terms; the committee directed staff to execute the necessary acceptance or amendment documents. The lease with Jamestown Rental Properties was not acted on at this meeting because it had been tabled earlier.

Ending

Committee members repeatedly described the reconciliations as “budget neutral” while noting specific offsets and one‑time accounting items that required adjustment as 2024 closed. With no further business, the committee moved to adjourn.