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Committee approves year-end budget amendments, ARPA carryforwards and supports state tax-extension bills

3805943 · May 14, 2025
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Summary

The committee approved a package of routine budget and procedural resolutions, including year-end sales-tax reconciliations, ARPA project carryforwards and support for state legislation to extend local sales and occupancy taxes.

At its April 14 meeting the Chautauqua County Administrative Services Committee approved several routine budget and policy resolutions by voice vote.

Katie Crow, director of finance, presented a year-end budget amendment to record higher sales-tax receipts that will be passed on to municipalities; she described the change as balancing corresponding revenue and expense accounts so municipalities receive more than originally budgeted due to higher collections. The committee approved the resolution.

Crow also presented a resolution to transfer American Rescue Plan Act (ARPA) spending-plan budgets from 2024 into 2025 so ongoing projects can be completed with previously appropriated funds; she said all funds had already been appropriated and the vote merely carries the projects forward. A separate resolution closed out a number of county ARPA projects completed in 2024 and made necessary budget adjustments to close the year. Both ARPA resolutions were approved by voice vote.

The committee also approved two resolutions asking the county’s state legislative delegation to support state bills extending local tax authorizations: one asking support for bills to continue a county-authorized additional 1% sales and compensating use tax (identified in the meeting as bills numbered 7251 and S7149), and another asking support for bills to extend the county’s 5% hotel/motel occupancy tax (identified as bills 7256 and S7195 and referencing chapter 405 of the laws of 2007 and chapter 335 of the laws of 2023). The presenter noted the resolutions do not change how the taxes are used locally but request state action to extend the expiration dates.

All items were approved by voice vote. The transcript records no roll-call tallies, movers, or seconders for these items.