RESOLUTION TO ADOPT 2025-2026 BUDGET

Village Law Article 5-A governs the annual budget process for villages, including requirements for the tentative budget, notice, public hearing, and formal adoption. The resolution recites that a public hearing was held, which aligns with these requirements, but the resolution text does not specify the date of the hearing, the notice method, or confirm that the hearing was held within the statutorily required window relative to the fiscal year start (June 1). Consider whether counsel or the Village Clerk can confirm that all Article 5-A procedural prerequisites were satisfied and are documented in the record.

The resolution states the General Fund budget 'will be within the NYS Comptroller Formula for the tax cap,' but does not recite the specific levy amount, the prior-year base, or the calculated cap figure. GML §3-c requires the tax levy not exceed the statutory limit unless the governing body adopts a local law overriding the cap by a 60% supermajority vote. Reliance on a bare assertion of compliance, without the supporting figures in the resolution record, may be insufficient if the levy calculation is later challenged. Consider whether the resolution should incorporate or reference the tax-cap compliance worksheet filed with OSC.

The resolution reclassifies a $2,000 line from A8040.4 (Human Relations Committee) to A7510.4 (Historian – Contractual) on the stated rationale that the funds are for historical services. If the Human Relations Committee was established by local law, ordinance, or charter provision, a budget reclassification alone may not be sufficient to redirect its appropriation; a separate amendment may be required under Municipal Home Rule Law §10. Consider whether counsel can confirm that no local law or prior resolution created a dedicated Human Relations Committee appropriation that constrains this reallocation.

Village Law Articles 11 and 11-A govern water and sewer systems respectively, and generally require that these funds be self-sustaining through rates charged to users. The resolution adopts lump-sum figures ($593,500 and $365,689) without reciting revenue projections or confirming rate adequacy. If user revenues are insufficient to cover these appropriations and General Fund moneys are used to supplement them, questions may arise about the propriety of the transfer. Consider whether the Treasurer's report or rate study documentation supports these budget figures and whether any interfund transfer is separately authorized.

OSC's Understanding the Budget Process guide emphasizes that 'spending levels and financial resources must be accurately gauged at budget preparation time' using current revenue and expenditure data, debt service schedules, contracts, and other commitments, and that 'the budget is a document that must be monitored and amended from time to time, as needed.' The resolution recites that funding and expense lines were 'developed, reviewed and established in Board Workshop Meetings' based on 'income projections and expenses from trending and history,' which aligns directionally with OSC guidance. However, consider whether the workshop deliberations are separately documented in a way that would satisfy OSC expectations for a well-supported budget record, and whether a mid-year monitoring process has been established.

For a budget adoption — one of the most consequential annual actions a Village Board takes — best practice under Robert's Rules and Village Law §4-414 is to record the vote by name or at minimum by numeric tally (e.g., 5 in favor, 0 opposed, 0 abstaining). A bare 'unanimous' notation, while not facially invalid, does not confirm quorum, total board composition, or whether any trustee was absent and thus not voting. Consider amending the minutes to reflect the full tally and confirm quorum was present.

The fourth RESOLVED clause authorizes the Treasurer 'to be fully advised and authorized to proceed accordingly,' which is a broad delegation without express dollar limits, conditions, or reporting-back requirements. While such language is common in budget adoptions, OSC's budget guidance recommends that monitoring and amendment procedures be established to ensure accountability. Consider whether the resolution or a companion finance policy should specify the Treasurer's authority to transfer between line items, the threshold for Board approval of amendments, and the reporting cadence.