3.03
3.3
SERVICES\\ LS&Z - Audit of Fire Co.’s and Squads for 2019-2020 - 2-11-19
RESOLUTION AUTHORIZING ENGAGEMENT OF LUTZ, SELIG &
ZERONDA, L.L.P. CERTIFIED PUBLIC ACCOUNTANTS AND
CONSULTANTS TO AUDIT TOWN FIRE COMPANIES AND
EMERGENCY SQUADS FOR YEARS ENDING 2019 - 2020
RESOLUTION NO.: _______________________________________________________, 2019
INTRODUCED BY: _______________________________________________________
WHO MOVED ITS ADOPTION
SECONDED BY: _______________________________________________________
WHEREAS, by Resolution No: 337,2016, the Queensbury Town Board authorized
engagement of the services of LCS&Z, L.L.P., Certified Public Accountants and Consultants to audit
the statements of financial position and related statements of activities, functional expenses and cash
flows, of the Town of Queensbury’s Fire Companies and Emergency Squads records, and also prepare
the Federal Return of the Organizations Exempt From Income Tax (Form 990) and appropriate State
Tax Returns, for the years ended 2016 - 2018, with such services to be extended for another two (2)
years upon mutual agreement of the parties at an agreed upon price, and
WHEREAS, Lutz, Selig & Zeronda, Certified Public Accountants and Consultants (LS&Z),
formerly known as LCS&Z, LLP, has submitted a letter proposal dated January 31, 2019 to extend
their services for the years ending 2019-20, and
WHEREAS, the Town Board has been satisfied with the services of LS&Z and wishes to
authorize extension of their services for the years ending 2019-2020, and
NOW, THEREFORE, BE IT
RESOLVED, that the Queensbury Town Board hereby authorizes the extension of the services
of Lutz, Selig & Zeronda, Certified Public Accountants and Consultants (LS&Z) to audit the Town’s
Fire Companies and Emergency Squads records and provide tax services for the years ended 2019 -
2020 for amounts not to exceed:
$29,000 for the year ending 2019; and
$29,000 for the year ending 2020;
as set forth in LS&Z’s January 31, 2019 letter proposal presented at this meeting, and
BE IT FURTHER,
RESOLVED, that payment for these services shall be paid for from Account No.’s: 005-
3410-4401-4980 and 005-3410-4401-4981, and
BE IT FURTHER,
RESOLVED, that after such two (2) year period, such services may be extended another
two (2) years upon mutual agreement of the parties at an agreed upon price, and
BE IT FURTHER,
RESOLVED, that the Town Board further authorizes and directs the Town Supervisor to
execute any needed Agreement or documentation and the Town Supervisor, Budget Officer and/or
Purchasing Agent to take any and all action necessary to effectuate the terms of this Resolution.
th
Duly adopted this 11 day of February, 2019, by the following vote:
AYES :
NOES :
ABSENT:
LUTZ, SELIG & ZERQNDA,L.L.P. 33 Century Hill Drive :• Latham, NY 12110
CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS tel: (518)783-7200 •3 fax: (518)783-7385
William Lutz, CPA
Edward J. Selig,CPA, ABV
William A. Zeronda, CPA
Paul R. Jankowski, CPA
Jeffrey R, Klahr, CPA
Richard J.Anastasia, CPA
Gregory J.Abbattisti, CPA
Mary E. Mac Krell, CPA
Jennifer M. Getter, CPA
Christopher M. Cannucciari, MBA,CPA,ABV
January 31, 2019
Our goal at Lutz, Selig &Zeronda, LLP is to provide the highest quality service for a fair and competitive
price. We firmly believe that in order to ensure your satisfaction, we must bring value in excess of our
fees.
We anticipate our audits and tax services will be provided to:
North Queensbury Volunteer Fire Co., Inc.
Bay Ridge Volunteer Fire Co., Inc.
Queensbury Central Volunteer Fire Co.,
Inc. West Glens Falls Volunteer Fire Co.,
Inc. South Queensbury Volunteer Fire Co.,
Inc. North Queensbury Volunteer Fire Co.,
Inc. Bay Ridge Rescue Squad, Inc.
West Glens Falls Emergency Squad, Inc.
Our all-inclusive maximum fees will be as follows:
December 31, 2019 $29,000.00
December 31, 2020 $29,000.00
These maximum all-inclusive fees are based on the assumption that the books and records will be
completed in accordance with generally accepted accounting principles and reconciled to the subsidiary
records by the time we begin our fieldwork. If accounting records are not complete and reconciled, we
will reach out to the Fire Company or Rescue Squad (Entity) and the records will be returned to them for
correction and completion or our firm will work with them to resolve issues and time charges will be billed
to the Entity based on the fee structure below. Our fee structure is based upon the degree of
responsibility involved and the skill required at the standard hourly billing rates of$205 -$225 for Partner;
$150-$180 for Manager; and $100-$125 for Associates. We estimate a total of 205 hours to complete
these engagements. We believe the longevity of our relationship with our clients indicates that our fees
are considered a good investment.
Billing
Our standard billing policy is that we do not charge for brief telephone calls. We consider these calls an
opportunity to add value to the services we provide. We believe that maintaining open and free lines of
communication will enhance our working relationship and provide a deeper understanding of your
organization. If we are asked to perform research or respond in writing to a request, we will discuss with
you the estimated time we will incur to respond.
Very truly yours,
�14K_
Mary E. MacKrell, CPA
Partner
420 Lexington Avenue, Suite 300, New York, NY 10170 3748 State Hwy 30,Amsterdam, NY 12010
Global Representation:INTEGRA International, Inc.
www.lutzseligzeronda.com
RESOLUTION AUTHORIZING ENGAGEMENT OF LCS&Z, L.L.P.,
CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS TO AUDIT
TOWN OF QUEENSBURY FIRE COMPANIES AND EMERGENCY
SQUADS FOR YEARS ENDING 2016 - 2018
RESOLUTION NO.:337,2016
INTRODUCED BY: Mr. William VanNess
WHO MOVED ITS ADOPTION
SECONDED BY: Mr. Brian Clements
WHEREAS, the Queensbury Town Board wishes to authorize engagement of the services
of an accounting firm to audit the statements of financial position and related statements of
activities, functional expenses and cash flows, of the Town of Queensbury's Fire Companies and
Emergency Squads records, and also prepare the Federal Return of the Organizations Exempt From
Income Tax(Form 990) and appropriate State Tax Returns, for the years ended 2016 -2018, and
WHEREAS, the Town Purchasing Agent requested and received, and with the Town
Budget Officer reviewed,proposals for such auditing services, and
WHEREAS, LCS&Z, L.L.P., Certified Public Accountants and Consultants submitted the
lowest proposal for provision of these services and therefore the Town Purchasing Agent and Town
Budget Officer have recommended that the Town Board authorize engagement of LCS&Z, L.L.P.,
Certified Public Accountants and Consultants,
NOW, THEREFORE, BE IT
RESOLVED, that the Queensbury Town Board hereby authorizes engagement of the
services of LCS&Z, L.L.P., Certified Public Accountants and Consultants,to audit the Town's Fire
Companies and Emergency Squads records and provide tax services for the years ended 2016 -
2017 for amounts not to exceed:
• $28,500 for the year ending 2016;
• $29,000 for the year ending 2017; and
• $29,000 for the year ending 2018;
and
BE IT FURTHER,
RESOLVED, that payment for these services shall be paid for from Account No.'s: 005-
3410-4401-4980 and 005-3410-4401-4981, and
BE IT FURTHER,
RESOLVED, that after such three year period, such services may be extended another two
years upon mutual agreement of the parties at an agreed upon price, and
BE IT FURTHER,
RESOLVED, that the Town Board further authorizes and directs the Town Supervisor to
execute any needed Agreement or documentation and the Town Supervisor, Budget Officer and/or
Purchasing Agent to take any and all action necessary to effectuate the terms of this Resolution.
Duly adopted this 3rd day of October, 2016,by the following vote:
AYES Mr. Irish, Mr. VanNess, Mr. Strough, Mr. Metivier, Mr. Clements
NOES None
ABSENT: None