Review and Analysis of the Proposed 2022 Budget - An Evaluation of the County Executive's Proposed Budget
Starting in 2017, the Rockland County Legislature engaged CGR to review and analyze the proposed 2018, 2019, 2020, 2021 and 2022 Executive Budgets for Rockland County. Each year, our report had three components. First, CGR reviewed a series of contextual elements, including budget priorities, economic trends, alignment with community plans, which are important for understanding the proposed budget. Second, reviewing the proposed budget on a fund basis, CGR identified major year-over-year changes. As part of this, CGR offered analysis of the budget and its underlying assumptions, including a line-item review, identifying (where applicable) cost and / or revenue line-items where our analysis indicated additional budgetary flexibility to adjust appropriations and / or revenues within the context of a balanced budget. Third, we presented a summary of budgetary elements the Legislature requested that CGR review in further detail, including staffing, vacancies, pension benefits, health insurance costs, and sales tax projections. For 2022, CGR identified potential savings in salary for vacant positions and healthcare expenses. We also identified that sales tax and mortgage tax revenue estimates in the budget are likely conservative and the County will more money from those sources. When the legislature adopted the budget for 2022, they included changes suggested by CGR in relation to salary savings for vacant positions in the Department of Social Services and the elimination of the Motor Vehicle Tax based on strong sales and mortgage tax revenue forecasts.
Report Date: Nov 2021
Author(s): Paul Bishop
, David Riley
, Kieran Bezila
Subject(s): Financial/Budgetary Analysis
, Government Reorganization/Dissolution
Location: Rockland, New York