AUTHORIZING AMENDMENT TO THE 2025 COUNTY BUDGET RELATED TO CAPITAL PROJECTS

BUDGET, FINANCE & PERSONNEL RESOLUTION NO. 2025229 RE: AUTHORIZING AMENDMENT TO THE 2025 COUNTY BUDGET RELATED TO CAPITAL PROJECTS Legislators CASWELL, TRUITT, HOUSTON, POLASEK, D'AQUANNI, FAUST, GARITO, GORMAN, HOUSE, MC HOUL, METZGER, PAOLONI, ROLISON, TRAVELPIECE, VERSACI offer the following and move its adoption: WHEREAS, the Commissioner of Finance has advised that certain completed capital projects as identified in Exhibit "A" and summarized in Exhibit "B" attached hereto, require transfers to and/or from the general fund in order to close the projects), and WHEREAS, certain capital projects have unexpended proceeds and those proceeds shall be used to: (a) pay future debt service, or (b) to fund existing authorized capital projects or fund the capital reserve if there is no future debt service related to the closed capital project, or (c) to pay general fund or enterprise fund operating expenses or fund the capital reserve if the capital project was funded exclusively via an interfund transfer of funds from the general fund and there is no debt service related to the project, and WHEREAS, certain capital projects have deficits which will be funded by the unexpended proceeds from closed projects which have no future debt service or via an interfund transfer from the general fund, now therefore be it RESOLVED, that this Legislature hereby approves the transfer of funds from the general fund to the capital project funds or from the capital project funds to the general fund or within an enterprise fund as set forth in Exhibit "A" and as summarized in Exhibit "B", and be it further RESOLVED, that the Commissioner of Finance is hereby authorized, empowered and directed to amend the 2025 Adopted County Budget as set forth on Exhibit "A". CA-171-25 EMW/rjw G-0145-A 11/12/2025 Fiscal Impact: See Attached APPROVED Sue Serio SUSAN J. SERINO COUNTY EXECUTIVE neto. Dec. 10, 3025 STATE OF NEW YORK SS: COUNTY OF DUTCHESS This is to certify that I, the undersigned Deputy Clerk of the Legislature of the County of Dutchess, have compared the forgoing resolution with the original resolution now on file in the office of said clerk, and which was adopted by said Legislature on the 8h day of December 2025, and that the same is a true and correct transcript of said original resolution and of the whole thereof. IN WITNESS WHEREOF, I have hereunto set my hand and seal of said Legislature this go day of December 2025. Rama Phillips PHILLIPS DEPUTY CLERK OF THE LEGISLATURE SUE SERINO COUNTY EXECUTIVE HEIDI SEELBACH COMMISSIONER DutchesS COUNTY GoVERNMENT DEPARTMENT OF FINANCE To: From: Date: RE: Jessica White, Budget Director Heid sebach, Commissioner of find a te November 5, 2025 Proposed Legislative Resolution - December 4, 2025 Attached, please find a resolution request for December, authorizing the closure of the capital projects listed on Exhibits A and B and the transfer of funds between the general fund and the capital project funds as detailed in Exhibit B. For non-enterprise fund capital projects with excess funds, the resolution should authorize that those excess funds be transferred to the general fund. For projects that had funding shortfalls and required advances from the general fund, the resolution should authorize a transfer of funds from the general fund to the capital project funds. Exhibit A details the budget entries required to facilitate the transfers between the general fund and each capital project fund. There is one project for which we are still awaiting final receipt and payment of invoices, H0631 - 2024 Sheriff Vehicle Bond. As long as the invoices are received and paid by year-end, we will close the capital project. If we do not receive and pay the invoices prior to year-end, we will have to wait to officially close the capital project, and it will be included in a new resolution. Please let me know if you have any additional questions. CC: Michele Belmonte Tiffanie Massey Cullen O'Shea Rachel Kashimer A. Gregg Pulver Colleen Pillus Rachel Whispell Michelle Robison Elizabeth Wolf 22 Market Street, Poughkeepsie, NY 12601 | (845) 486-2025 | Fax: (845) 486-2198 dutchessny.gov FISCAL IMPACT STATEMENT L NO FISCAL IMPACT PROJECTED APPROPRIATION RESOLUTIONS (To be completed by requesting department) Total Current Year Cost $ 1,690,227 Total Current Year Revenue $ 4,277,393 and Source Source of County Funds (check one): •Transfer of Existing Appropriations, Identify Line Items(s): See attached schedule which identifies account lines • Existing Appropriations, •contingency, • Additional Appropriations, [] Other (explain). Related Expenses: Amount $ Nature/Reason: Anticipated Savings to County: Net County Cost (this year): Over Five Years: Additional Comments/Explanation: Certain capital projects are completed and have unexpended proceeds to the positive of 4,277,393 which will be recorded as revenue in A.9700.50500.xx - Interfund Transfer. Certain capital projects are completed and have negative balances totaling ($1,690,227) which will be recorded as expense in A.9950.9000 Transfer to Capital Project Fund. The net impact to the general fund will be a positive $2,587,166. However, depending upon the circumstances of each closed project, the funds may be restricted to pay debt service or offset future capital project costs. Prepared by: Heidi Seelbach Prepared On: 11-5-2025 Out poi EXHIBIT A TRANSFERS FROM THE CAPITAL PROJECT FUNDS) TO THE GENERAL FUND: APPROPRIATIONS Increase H0491.5110.9000 H0498.5110.9000 H0538.5110.9000 HO575.7110.9000 HO598.5110.9000 H0599.7110.9000 H0604.3110.25.9000 H0605.7110.66.9000 H0618.1640.9000 H0642,1640.9000 2016 Hwy & Bridge Improvements - Interfund Transfer 2016 Fallkill Dam Improvements - Interfund Transfer 2019 Highway & Bridge Improvements - Interfund Transfer DPW Parks 21 Dutchess Urban Trl - Interfund Transfer 2022 CR 32 Road Improvements - Interfund Transfer 2022 Rail Trail Capital Maint. - Interfund Transfer 2022 Sheriff Vehicle Bond - Interfund Transfer Stadium Improvements - Interfund Transfer 2023 Auto Center Vehcile Replace - Interfund Transfer 2024 Vehicle Replacement - Interfund Transfer REVENUE Increase H0491.5110.95990 2016 Hwy & Bridge Improvements - Appropriated Fund Balance H0498.5110.95990 H0538.5110.95990 2016 Fallkill Dam Improvements - Appropriated Fund Balance 2019 Highway & Bridge Improvements - Appropriated Fund Balance H0S75.7110.95990 DPW Parks'21 Dutchess Urban Tri - Appropriated Fund Balance H0598.5110.95990 H0599.7110.95990 2022 CR 32 Road Improvements - Appropriated Fund Balance 2022 Rail Trail Capital Maint. - Appropriated Fund Balance H0604.3110.25.95990 2022 Sheriff Vehicle Bond - Appropriated Fund Balance H0605.7110.66.95990 Stadiur Improvements- Appropriated Fund Balance H0618.1640.95990 2023 Auto Center Vehcile Replace - Appropriated Fund Balance H0642.1640.95990 2024 Vehicle Replacement - Appropriated Fund Balance TRANSFERS FROM THE GENERAL FUND TO THE CAPITAL PROJECT FUND(S): APPROPRIATIONS Increase A.9950.9000 Transfer to Capital Project Fund - Interfund REVENUE Increase A.9998.95990.01 HOS66.7110.50310 H0571.1620.50310 H0631.3110.25.50310 ET0551.5680.50310 ET0591.5680.50310 Appropriated Fund Balance - General Parks Improvements - Interfund Transfers 2021 Vehicle Replacement - Interfund Transfers 2024 Sheriff Vehicle Bond - Interfund Transfers 2019 Bus Replacement/Facilities - Interfund Transfers 2022 Bus Replacement - Interfund Transfers Decrease H0566.7110.95990 Parks Improvements- Appropriated Fund Balance HO571.1620.95990 2021 Vehicle Replacement - Appropriated Fund Balance H0631.3110.25.95990 2024 Sheriff Vehicle Bond - Appropriated Fund Balance ET0551.5680.95990 2019 Bus Replacement/Facilities - Apropriated Fund Balance ETO591.5680.95990 2022 Bus Replacement - Appropriated Fund Balance TRANSEERS WITHIN ENTERPRISE FUND(SLEROM CAPITAL PROJECT FUNDS TO ENTERPRISE OPERATING FUNDS: APPROPRIATIONS Increase EA0533.5610.9000 2019 Master Plan - Interfund Transfer REVENUE Increase EA0533.5610.95990 2019 Master Plan - Appropriated Fund Balance 169,337 282,383 355,828 302,937 272,004 12 3,053 2,482,377 256,538 152,930 169,337 282,383 355,828 302,937 272,004 12 3,053 2,482,377 256,538 152,930 1,690,229 1,690,229 764,722 71,687 843,000 20,813 764,722 71,687 843,000 10,818 2 1,886 1,886 Project H0491 2016 Hwy & Bridge Improvements H0498 2016 Fallkill Dam Improvements H0538 2019 Highway & Bridge Improvements HOS75 OPW Parks '21 Dutchess Urban Tri HOS98 2022 CR 32 Road Improvements H0599 2022 Rail Trail Capital Maint. H0604 2022 Sheriff Vehicle Bond H0605 Stadium Improvements H0618 2023 Auto Center Vehcile Replace H0642 2024 Vehicle Replacement HO566 Parks Improvements H0571 2021 Vehicle Replacement H0531 2024 Sheriff Vehicle Bond ETOS51 Bus Replacement/Facilities ETOS91 2022 Bus Replacement Project EAC533 2019 Master Plan EXHIBIT B GOVERNMENTAL FUNDS Budgeted Appropriations 7.735,040 5.000.000] 1,429,000 843.000 1,344,359 1.052,701 Actual Actual Expenditures 7,176,590 Revenues 7,345,926 2,647.746 10,173,429 2,930,128 10,529,257 13.557,211 77,997 13,860,148 499,989 272,003 350,000 934,894 11 6,426 500,000 24,017,623 982,377 937,947 453,462 256,538 26,500,000 508,070 152,930 710,000 661,000 TOTAL INTERFUND TRANSFER TO THE GENERAL FUND 2,063,467 2,936,533 1,298,746 1,410,687 18.313 843,000 1,339,000 1,344,355 1,052,700 1,333538 1,052,699 TOTAL INTERFUND TRANSFER FROM THE GENERAL FUND NET INTERFUND TRANSFER TO / (FROM) THE GENERAL FUND ENTERPRISE FUNDS Transfer Comment 169,336 |Actual expenditures came in less than budgeted 282,382 Actual expenditures came in less than budgeted 355,828 Actual expenditures came in less than budgeted 302,936 Actual expenditures came in less than budgeted 272.003 Actual expenditures came in less than budgeted 3.052 Actual expenditures came in less than budgeted 2,482,377 Actual expenditures came in less than budgete 256,538 | Actual expenditures came in iess than budgeted 152,930 Actual expenditures came in less than budgeted 4,277,393 (764,721) ARPA funds allocated elsewhere (71,687) Actual revenue less than budgeted (843,000) ARPA funds allocated elsewhere (10,817)| Actual revenue less than budgeted (1)i (3,690.227) 2,587,166 Transfer to Operating from Capital Project Fund Budgeted Actual Appropriations Expenditures 543,000 | 505,500 Remainin Appropriation 37,500 | Actual Revenues 507.385 ] Comment 1,885 Actual expenditures came in less than budgeted Budget, Finance, and Personnel Committee Roll Call District District 7 - Hyde Park and Pleasant Valley District 25 - Amenia, Washington, Pleasant Valley & Millbrook District 3 - LaGrange District 16 - Fishkill and Beacon District 9 - City of Poughkeepsie District 2 - LaGrange, Pleasant Valley & Town of Poughkeepsie District 5 - Town of Poughkeepsie District 8 - City and Town of Poughkeepsie District 10 - City of Poughkeepsie District 12 - East Fishkill District 17 - Town and Village of Fishkill District 21 - East Fishkill Present: Absent: Vacant: Resolution: V Motion: Name Truitt* Yes Houston* Polasek* Valdés Smith* Atkins* Travelpiece (VC) D'Aquanni Brendli Johnson Metzger McHoul Caswell (C) Total : Yes Abstentions: No @brent No 2025229 AUTHORIZING AMENDMENT TO THE 2025 COUNTY BUDGET RELATED TO CAPITAL PROJECTS DECEMBER 4, 2025 Roll Call Sheets District Present: Absent: Vacant: Last Name YES District 7 - Hyde Park and Pleasant Valley Truitt District 25 - Amenia, Washington, Pleasant Valley & Millbrook District 3 - LaGrange District 16 - Fishkill and Beacon District 9 - City of Poughkeepsie District 1 - Town of Poughkeepsie District 2 - LaGrange, Pleasant Valley & Town of Poughkeepsie District 4 - Hyde Park and Town of Poughkeepsie District 5 - Town of Poughkeepsie District 6 - Town of Poughkeepsie District 8 - City and Town of Poughkeepsie District 10 - City of Poughkeepsie District 11 - Clinton, Pleasant Valley, and Rhinebeck District 12 - East Fishkill District 13 - East Fishkill and Wappinger District 14 - Wappinger and Town of Poughkeepsie District 15 - Wappinger District 17 - Town and Village of Fishkill District 18 - City of Beacon and Fishkill District 19 - North East, Stanford, Pine Plains, Milan & Red Hook District 20 - Red Hook, Tivoli, and Rhinebeck District 21 - East Fishkill District 22 - Beekman and Union Vale District 23 - Pawling, Beekman and East Fishkill 24 District 24 - Dover and Pawling Resolution: _ Motion: Houston Polasek Valdés Smith Atkins Gorman Travelpiece Lawler D'Aquanni Kaul Brendli Johnson abseut Kearney Metzger Paoloni Versaci Faust McHoul Page Drago Munn Caswell Garito Rolison House Total : 24 Yes Abstentions: O NO No 2025229 AUTHORIZING AMENDMENT TO THE 2025 COUNTY BUDGET RELATED TO CAPITAL PROJECTS DECEMBER 8, 2025