an insincere, contemptible, or impertinent
What a legacy of this Village is being created right now.
The imortance of minutes is summed up with this COOG opinion:
"From our perspective, every law, including the Open Meetings Law, must be implemented in a manner that gives reasonable effect to its intent. Based on that presumption, we believe that minutes must be sufficiently descriptive to enable the public and others (i.e., future school board members), upon their preparation and review, perhaps years later, to ascertain the nature of action taken by an entity subject to the Open Meetings Law, such as the School Board. Most importantly, minutes must be accurate."
These five servants fail grossly at multitasking, which what a board is required to do. Their absurd misrepresentation is beyond evident with 9/11/19 minutes, have become a joke, literally, such contempt they show for the very principals this country was found on, the PEOPLE's will.
As choose defy their sworn duties, and waste time in repeated violations, the jeopardizes our valued Electric. Too long the Electric and Water funds have been used to fill the void of the general fund misappropriations of nothing more the contracts and benefits, 85-90%.
They fail to work on the electric master plan even now, that has been long over due, refer to the MUB blog, but more important how much longer before our Electric is a complete shamble, and bankrupt like the water.
Read the years 2012-2013, specifically, but this is a quick read, you will see the decline and just who was there and is still here with the hands on your money and your safety.
https://harley508.wixsite.com/forbettergovernment/post/mub-the-lamica-years
Local governments undertake capital projects to acquire, develop, improve or maintain various facilities, other infrastructure and/or equipment. These projects are generally large in scale, require large sums of money and are long-term. A capital projects fund is used to account for the financial resources supporting capital projects during the life of the project. However, because capital projects are budgeted on an individual basis, and legal and contractual requirements vary from one project to another, the complexity of accounting for them can be a challenge.
The local governing board (board) is responsible for the oversight and management of capital projects, including ensuring that they are properly planned and managed, project funding is authorized and costs are kept within the approved budget.
Principle — Accounting and Reporting Capabilities Purpose: Explains the requirements for accounting records and reporting. Principle: A governmental accounting system must make it possible both: (a) to present fairly and with full disclosure the funds and activities of the governmental unit in conformity with generally accepted accounting principles; and (b) to determine and demonstrate compliance with financial-related legal and contractual provisions. Reference: GASB Codification Section 1200 In New York State there are few, if any, provisions of general statutory law that conflict with GAAP. However, if conflict does exist, financial statements must be prepared in conformance with GAAP. This does not mean that two accounting systems should be maintained. Books of account should be maintained on a legal-compliance basis, but should include sufficient additional reports to permit GAAP-based reporting.
The issue are numerous here, WHAT EXACTLY DID THEY AMEND? Again they fail, again no truth in fact 2018-2019 is long gone and been replaced with 2019-2020, Plenty of documentation that have been signed and sworn to, that will carry evidentiary weight in court, because there is much more to "amending" a budget.
Budget Modification Since the budget is an estimate, situations inevitably will arise when it will be necessary to amend the budget. Generally, an appropriation can be increased or created by: • Transferring from the unexpended balance of another appropriation(s). • Transferring from appropriation for contingency, if any. • Appropriating unreserved fund balance or unanticipated revenues, received or expected to be received. • Borrowing pursuant to the Local Finance Law. Budget modification must be authorized by a governing board resolution, and the resolution must stipulate both the appropriation account(s) to be increased and financing source(s) to support the modification. All budgetary amendments, after approval by the governing board, are journalized and posted to the appropriate general ledger and subsidiary accounts. A contingency line item may be included in the budget by the governing board to provide funding for unexpected events. Statutory law provides specific limits on the amount that can be budgeted in this line item. The following statutes authorize contingency appropriations: Counties County Law, Section 365 (1) (3) Villages Village Law, Section 5-506 (1) (a) (3) Towns Town Law, Section 107(2) Cities See city charter Expenditures may not be charged directly to the contingency appropriation. The governing board must first modify the budget by transferring from the contingency appropriation to the appropriation account needing funding. Using the contingency appropriation does not increase the original budget, it reallocates funding.
Encumbrances are informally defined as “an appropriation that’s spoken for.” They are commitments related to unperformed executed contracts for goods or services. The encumbrance account does not represent a GAAP expenditure; only a commitment to expend resources. Likewise, the account, “Reserve for Encumbrances,” is not synonymous with a liability account since the liability is recognized only when the goods are received or the services are performed. The formal use of encumbrance accounting as a continuous and integral part of the accounting system is encouraged as a means of enhancing budgetary control. However, unless a municipality has implemented a formal purchase order system, encumbrance accounting can be difficult and cumbersome. While some small governments may be able to function effectively without a formal system, at minimum, a listing of outstanding encumbrances must be compiled and recorded at year end in order to reserve a portion of the fund balance to meet these commitments. In a formal encumbrance system, each appropriation account shall show the amount appropriated, the amount encumbered, the amount expended, and the unencumbered balance. The principal purpose of this requirement is to guard against the creation of liabilities in excess of the appropriations approved by the governing board.
An Encumbrance would be used for a REIMBURSEMENT GRANT.
As such, a motion to conduct an executive session must include reference to the subject or subjects to be discussed, and the motion must be carried by majority vote of a public body's membership before such a session may validly be held. The ensuing provisions of §105(1) specify and limit the subjects that may appropriately be considered during an executive session.
The prohibition of 18 U.S.C. § 1001 requires that the false statement, concealment or cover up be "knowingly and willfully" done, which means that "The statement must have been made with an intent to deceive, a design to induce belief in the falsity or to mislead, but § 1001 does not require an intent to defraud -- that is, the intent to deprive someone of something by means of deceit."
What a legacy, these five are nothing more then molesters...burdensome, annoying an injurious effect.
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