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Video-1: youtube.com/watch?v=O_6fFzPzBX8

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Good evening. Welcome to the Town of Air Finance Committee meeting on Thursday, June 4th, 2026 at 6 PM at the AIR Town Hall. This is a hybrid meeting. This meeting of the finance committee will be held in person at the location provided

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on this notice. Members of the public are welcome to attend this in-person meeting. Please note that while an option for remote attendance and/or participation via Zoom is being provided as a courtesy to the public, the meeting hearing will not be suspended or

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terminated if technological problems interrupt the virtual or broadcast unless otherwise required by law. Members of the public with particular interest in a specific item on this agenda should make plans for inperson versus virtual attendance accordingly.

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This meeting will be live on Zoom. The public may access the proceedings by joining Zoom meeting ID 978-772822 or by calling 9292056099. For additional information about remote participation, please contact Carly

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Antelis assistant town manager atmirair.mma. us or 9787728-22 extension 100 prior to the meeting. Okay. Um like to call the meeting to order. Um we've got just a very short meeting this

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evening. We've got three reserve fund transfers to review and approve. And uh Robert, I'm going to turn it over to you to discuss those. >> Mr. Chair. Uh, good evening. If there's no objection, ask the finance manager to

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come up as well. Is that all right? >> Yes. So, uh, good evening members of the finance committee and we appreciate um, you meeting. It's that time of year as we're approaching the end of the fiscal year. It's reserve fund transfer time. And just for public benefit, the reserve

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fund is a fund within uh the budget that is designed uh to cover any unforeseen expenditures or extraordinary or unique expenditures um or situations. Of course, every department has a budget uh

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which we follow, but under the state law, things do happen that are not we're not aware of um throughout the budget year. And the reserve fund is a mechanism in which municipalities can address those um unforeseen or

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extraordinary um expenses. And so uh reserve fund transfer requires approval of the select board and the finance committee to be um activated. The current balance in the FY26 reserve fund is $150,000.

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We have not accessed anything uh through the year. Um, and we have three uh RFTs for your consideration. Uh, Barbara and I and the town accountant, we don't anticipate any other uh need for reserve

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fund transfer um for the rest of FY 26 um as of June 30th. So, this uh should be it. So, the first one um is for the information technology department I have on the screen. It is for $40,000.

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Uh the present balance in the budget is -10,675. Uh the reserve fund was reviewed and approved by the select board on June 2nd. And you have a memo from the IT uh director explaining what is driving

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this. And so this particular department remains in sort of transition. And a couple things that happened since the budget was set. And I'm pulling up the third page on the budget will show this is previously we had up until January of

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this year we had an IT coordinator position. It was a model we tried and um that model the town's IT needs were greater than that and so we went with a IT manager position. So there is a

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higher salary based on qualifications. John Maxwell uh joined us. So there's a portion uh you'll see there's about $9,000 shortfall on the salary because the position's salary changed in the nature

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of the position in January. The other big piece is under the service and support line but it's about a negative 29,000. It's the worldband Adobe and wireless. So the town also had to switch its IT consulting firm. We were not

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originally planning to do this, but the firm we had was not performing and we had issues and so we went with a new firm uh Worldband that has been working um very well. Um there were some unforeseen

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um costs related to that as they got uh underway into working here. But the other thing that happened is the police department and the fire department uh towards the end of last summer are required were required to change their

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email. So they have the.gov email addresses and this is a heightened security requirement um for police and fire. So there the costs part of that um cost is in that 29,000 was to change over all of those emails. Also as part

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of that we have moved all of the data from police and fire to the cloud getting rid of the physical service because the physical service we have are extremely old and are not as secure. So they've migrated the next final phase

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will be the town hall in DPW but is moving all of the data um to the cloud. The other thing that just happened in the last month and a half under the hardware is negative9,655. We received notification from Verizon

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that effective August 1st, I believe it is, I can double check on that, that the copper lines that we use in the fire station for communication are going to be discontinued. So, we have to put new

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um wiring in place. Now, both Chuck, the facilities director and it John are with the chief, they're ahead of the game on this, but that was another um unforeseen cost. So, when you factor that in, that

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is what um is the request for the $40,000 uh dollar. Again, when we set the budget at the amount that we did, we did not know we were going to be making a change with the IT position. We did not know that we were going to be

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changing having to change the emails and public safety and migrate to the cloud and we just we had no way of knowing about this copper hardware in the fire department. So that is it um in a

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nutshell. If I missed anything, Barbara, through the chair, let me know. >> Did the chair know that covered it? >> Okay. >> I just had um actually one question, General, I think Jonathan, what this

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what six months now coming up? >> Yeah. Yeah. So, but I've been noticing little things like there's now the hornet security on the email, things like that. So, um, and I think this is he's probably a real prof.

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And I'm just >> I guess my question is that we get from what I can see and what I'm seeing here is that he's really stepping up our IT services which is needed.

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>> Yes. uh and and nothing against the previous model that we had, but the security. So, John Maxwell, I mean, he has degrees and certification in IT, cyber security. He came to us from the Clinton school system where he handled

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all of the IT. He did all the IT for West Minister in Ashram. So, he has a lot of municipal experience. And he came from there, he did the Providence Police Department for a long time, Providence, Rhode Island. So he's the he's the real deal. Um he has identified a lot of

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areas that we are improving um such as the cloud and so forth. So we're happy he's here. >> Yeah. I mean again it's I think the the example everybody uses is the Littleton water department two years ago. >> 60 minutes. Yep.

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>> Not not not to be personal or that I need an exact number, but how old is he? >> I don't >> you just you just listed a lot of experience and I thought he was younger. He I believe he's in his 30s. >> Oh, okay. That's what I thought. >> Apparently, he has a lot of experience.

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>> I think he did something simultaneously like he would he was working with Westminster and the school system >> and he had a conflict this evening or he would be here prior conflict, but he did say to me, he'd be happy to come, you know, come to a pincom meeting in the future and talk in more detail about it

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and the IT budget as we move forward. No, I mean it's I my my overall observation is this is an investment that's well worth the money. I mean it's just >> Yeah. And the other thing I'm just

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thinking again with the fire department and >> the police department, this also ties into the 911 service, the fact that we have >> um the ambulance service and everything

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like that. So this is I'm assuming this is all part of keeping that up to date. >> Yes. >> Okay. Good. Good job. >> All right. Do we need to vote on these individually, do you think? >> Yes.

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>> Oh, okay. All right. Um, I move that we vote uh approve to approve a reserve fund transfer for the IT department for $40,000 as presented. >> I second.

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>> We have a second from Jen. All those in favor? >> I >> I Okay, so the next um reserve fund transfer comes from the assessing department. Um

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and it is a request for so the current balance in that budget is $35,983 and the request of the RFT is $32,000 uh which the select board reviewed and approved on Tuesday and you have there's

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a memo from the assessing administrator um April Anaone and I'm pulling up So, there are a couple of things that are driving this RFT request that were unforeseen

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um when we started the budget. So, there are currently two appelllet tax board cases um pending with the town. um the appellet tax board in Massachusetts, if somebody uh wants to dispute or appeal

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their taxation or tax issues after it goes to the local level with the board of assessors, everybody has the right to go to the appellet tax board. When we go to the appellet tax board, when the town is the defendant in that or defending

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that in that context, one of the things we often have to do is an appraisal in the case. So, there were two ATB cases that presented themselves. Um, and they're still open, so I can't get into all of the the the details, but the

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first one has to do with the vacant hospital. So, the hospital, of course, as everybody knows, is vacant. Um, they're appealing their tax uh tax issue. we had to do a appraisal of the hospital uh which was a very unique

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appraisal in the sense of finding a qualified appraiser. I mean there's appraises out there for all types of things but as the fin can appreciate appraising former hospital sites um is sort of a specialty type of thing. The

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other one is a business uh that uh is also at the appellet tax board that we had to do some appraisal work for as well. The other piece is so with town council we have a specialist that deals

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with tax issues. There were some um associated costs with that. The other piece as she put is that the assessors need to transfer the current software that they use and to go to a vision

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what's called vision system. It's going to be a better um system and product not only for the assessors and for the town to do its work but also for um the customer. I think it has more functionality and so forth on it. So

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they have started that transition. So if you take the vision software and the two ATB cases, that's what um has driven the the deficit in in the budget. Hence the

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need for the reserve fund transfer. And again, did I miss anything on that? No, it's just because we're coming into a certification year, we have to run the two softwares parallel. So, that's part of it. And then I just wanted to point out that she mentions on her request

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that her budget is negative 35,000, but is only asking for 32. She just wrote down that one expense line. Um, when you factor in the other expense lines, she didn't need the full 35,000. >> Gotcha. I was going to ask I didn't get

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quite asked when we did the first one the same thing that I was wondering how people come up with this uh the request amount I can understand but the uh present balance in budget uh I look at the spreadsheet I kind of could guess a

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little bit but it seemed like they were you know choosing I I mean like I didn't know how this number came about here I could see that it I you not do exact math but uh roughly seems like uh she was adding

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maybe like the uh first few item I think she was skipping this one and adding all those out as the dis. So, how did people >> when she came up with the 35,000 on the day she filled this out? >> Um, she didn't include that there would

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be some wages left over at the end of the year because we had somebody who started after the beginning of the year. >> Um, so once you account for everything, the accountant sat with her and did these analysis and um, >> yeah, I figured >> you only needed the 32. Yeah.

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And then you have to remember they're also anticipating, you know, the June invoices are are >> so then it's pretty much kind of like a shouldn't take this number too seriously. It's it's a a kind of a >> Yeah. The key number is how much they're

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going to need for the RFT. >> Yeah. >> And the point in time when they make the request versus the point in the time she did the analysis make a difference. Okay. And I think one other key point under the statute a depart when you come

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for an RFT you have to either have a zero balance or be in a negative balance. So that's what that shows because if that wasn't a requirement you could theoretically not that we have any departments that would do this but come for an RFT when they don't actually need it which has never been the case.

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>> Right. >> Good good point. Does does this relate to the third RFT request in any way? >> Not um

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>> because it's about Okay. >> So, the third RFT is mine and it is for prior 88B cases, not something that occurred this year. But then when you do the refund, um I would have to pay interest. Mhm. >> on the refunds and this isn't something

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we budget for. Uh it's first time I've had to do it here in air >> and um >> I don't we we can finish the second I don't mean to >> Sorry about that. I forgot to do one at a time. My apologies.

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>> Yeah. No, I I was actually thinking the same thing. Was it were the the assessments tied? Did that result in the abments in the next one? But no, this was just in fact getting the hospital assessed and getting these >> soft new software

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uh up to date and everything. Okay. Um I I don't have any other questions. Anyone else? >> No. >> Like someone like to make a motion? >> I will move to approve the reserve fund transfer of $32,000.

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>> Second. >> Okay. So, all those in favor? I >> I >> I Okay, so that's three in favor for the reserve fund transfer of 32,000 for the assessor services. Okay. And Mr. Chair, members of the thing, the last one is

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from the treasurer. So I for you, Mr. Chair, I'll turn it over to Barbara. Uh you have her memo and is looking for an reserve fund transfer in the amount of $2,926.32. And so that's why we're framing that for the committee.

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>> Yep. So you Mr. Chair, as mentioned, um we have had in the past some ATB cases. This is a case that I did do a re two refunds for during the fiscal year and

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was am required to pay interest on. So it is not something we budget for that I had budgeted for. So there was no budget. >> Um >> and just to make you aware in case you're wondering um generally these the

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interest will be negotiated as part of the uh abatement and it just was not in this circumstance. It was an unusual circumstance. >> So there so there there were two cases I guess that's why there's two lines. Um,

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one of them, I mean, they're both fairly high in a way. One of them is almost $2,100. What was the um imputed interest rate? >> So, it's >> on that cuz that's a >> it's 8%. step by statute. And then

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because that one was going back multiple years, it was about um 400 going to say 457 days of interest on that larger one cuz sometimes cases don't get settled um for years later.

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I have the uh spreadsheet. I didn't uh provide the spreadsheet, but >> I I'm just like flabbergasted >> and and don't quote me on the number of days. cuz I know it was multiple years. >> I present interest. >> I mean, that's

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>> I believe Yes. going on my memory without having it in front of me. >> Was it was that a was that a commercial property? Cuz that's like >> um >> that's like you know 20 to $30,000 of real estate tax bill that that was >> Yeah, that was

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>> that was renegotiated. Not their actual bill, but what came down. >> Yeah, I have to defer to APO with that. I didn't really I don't really know a lot about the case. Um I come in after the fact when it when we have to produce

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a refund and was just told I had to pay the interest. >> But wow. >> Yeah. Similar the the interest rates were set many many years ago and it it stays at 8%.

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>> Even even when interest rates say are zero five six 10 years ago. >> Yeah. Yeah, the way they were set in the statutes, they actually set the rate in the statute. So, unless somebody goes back and changes the Mass General law, the rate stays the same.

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>> Okay. >> So, just I'm just get I don't want to get down too far and we So, this this this uh entity applied for an abatement. We didn't give it. It was negotiated back and forth and finally the the the

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administrative agency said yes, you could get the abatement and then we had to pay them pay. >> Yeah. Which created a credit scenario. So we had to refund them >> and then they get interest >> and they and we had to pay them interest on that refund. >> Wow. >> Boy.

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>> So it sounds interested to kind of process this kind of resolve this kind of issue quickly. Oh, I I I feel like it's almost like if you owe IRS some money, they will slap you with 14% that I would like to I I guess maybe just out

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of curiosity wonder what the what the property was cuz that say a again really rough numbers just say a $20,000 difference in assessed tax. That's >> means the value must be millions of dollars. I was just going to say I'll fight with a million dollars that

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information from the assessor. >> We can but that would definitely be an April an assessor >> that info. >> Yeah. >> It's a good question. Yeah. >> Okay. Unfortunately, it is what it is.

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>> Okay. More so just wondering. >> Yeah. Oh, yeah. No, it's it's uh >> I'm sure if it's public information, which if once something's settled and comes public, she she would have all that to share with you. Okay. Um any other questions,

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discussions? Okay. Uh I'd like to make a motion that um we vote to approve reserve fund transfer of $2,926.32 um from uh for the treasurer for the interest on an abatement.

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>> I second the motion. >> And all those in favor? I >> I >> I Okay, we have three votes in favor then. Okay. Um I think that's all three items. Um do we have any public input?

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Nobody on the screen. >> Okay. Um then the last item on the agenda is our uh next meeting would be June 16th, Thursday. And I'm going to continue to leave that on the our calendar.

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Sound good? >> Okay. Um, I think we're all set. Since Andrew isn't here, Jyn, do you want to >> uh I move the we adjourn the meeting. >> I'll second that. All those in favor? I

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>> I meeting is adjourned as of 6:25.