Emerick board accepts 2025 audit, approves budget and several measures

An EFPR Group auditor told the Town of Emerick board on March 18 that the firm will issue a "minor unmodified opinion" on the town's 2025 financial statements and a clean opinion on the town justice court, and that the audit revealed no internal control deficiencies or regulatory noncompliance.

"Overall, the governmental fund balance decreased by approximately $2,900,000," the EFPR Group auditor said, attributing the drop largely to capital-project spending; the auditor added that the general fund rose about $1,400,000 because of budget savings and higher mortgage tax and interest revenue. The auditor also warned that mortgage tax, sales tax and interest revenue are hard to predict going forward.

Following the presentation, the board approved a slate of motions by roll call. The board approved payment of Tell Meyernick Fire Department claims certified by Chief Alex Rapp totaling $13,260.45, with the largest invoice $5,516 for new gear lockers. The board then moved to accept the town's Comprehensive Financial Report for the year ended Dec. 31, 2025, and approved operating and capital budget amendments described by Tracy, the town controller.

Tracy told the board the operating amendments include a retroactive senior citizen rent-exemption payment, a $103,000 shortfall in snow-removal funds after seven snow events so far in 2026, and a $1,000 appropriation to LMC (public education and government) funds for equipment purchases. On capital projects, the board established a capital project for electric vehicle charging stations in lots A and B at no net town cost; Tracy said the chargers will be reimbursed by Con Edison and county funding. The board also authorized adjustments to the Rye Lake Filtration project to reduce borrowing by issuing a loan instead of a bond, returned an $8,000 savings from a highway garage alarm system to the highway fund, and returned a $3,000 saving from the Kenilworth booster station to the Water Fund.

The board approved the 2026 town and county tax warrant and authorized the supervisor to execute it; the board also approved a renewal agreement with Housing Action Council Incorporated (about a 3.5% increase) to provide income-qualification and certification services for 10 affordable units at Cambium Apartments. The board voted to reject bid TA2602 for reflectorized pavement markings and striping for 2026–2027 in order to revise bid documents and seek more competitive pricing.

Other actions included a reappointment of Joyce Callahan to the Recreation Commission through Dec. 31, 2032, and approval of a contract with Nexus Creative to lead public engagement and redesign the town logo. Board members set public hearings for April 8, 2026, on adopting the state's updated "stretch" energy code and on changing field opening hours (a request from the Larchmont-Mamaroneck Youth Lacrosse League to open Saturdays at 8 a.m. instead of 9 a.m. while nearby fields are under construction).

Votes at a glance

- Accept 2025 Comprehensive Financial Report (audit): approved by roll call (ayes recorded). - Fire claims (Tell Meyernick Fire Department): approved, $13,260.45. - Operating budget amendments (judgments/claims, snow removal, LMC equipment): approved by roll call. - Capital budget amendments (EV chargers, Rye Lake Filtration, garage alarm savings, Kenilworth booster): approved by roll call. - 2026 town and county tax warrant: approved; supervisor authorized to execute. - Housing Action Council agreement renewal: approved (3.5% increase). - Reject bid TA2602 (reflectorized pavement markings/striping): approved. - Reappoint Joyce Callahan to Recreation Commission: approved. - Contract with Nexus Creative for town logo: approved.

What it means

Board members said the audit and the approvals demonstrate a generally healthy municipal position while acknowledging near-term fiscal risks — chiefly revenue volatility (mortgage tax, sales tax, interest) and unplanned snow costs. The EV charging project was presented as a near-term infrastructure win because it requires no town capital outlay and will be reimbursed. The board signaled multiple follow-ups: revised procurement for street striping, planning-board review of proposed zoning changes (separate item), and public hearings in April on the stretch code and field-hour change.

The board scheduled its next regular meeting for April 8, 2026.