3.16 3.16
SERVICES\LS&Z-Audit of Fire Co.'s and Squads for 2021-2023-9-13-2021
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 2021 - 2023
RESOLUTION NO.: ,2021
INTRODUCED BY:
WHO MOVED ITS ADOPTION
SECONDED BY:
WHEREAS, by Resolution No: 46,2019, the Queensbury Town Board authorized
engagement of the services of Lutz, Selig&Zeronda, Certified Public Accountants and Consultants
(LS&Z) 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 2019 -2020, and
WHEREAS, LS&Z has submitted a letter proposal dated August 5, 2021 to extend their
services for the years ending 2021-2023, and
WHEREAS, the Town Board and Town Budget Officer have been satisfied with the
services of LS&Z and the Town Board therefore wishes to authorize the extension of such services,
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 2021 - 2023 for amounts not to exceed:
• $33,500 for the year ending 2021;
• $33,500 for the year ending 2022; and
• $33,500 for the year ending 2023;
as set forth in LS&Z's August 5, 2021 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 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 131h day of September, 2021, by the following vote:
AYES
NOES
ABSENT:
1,04
LU 1 Z, SE'L>IG & .ZERONDA,L..L.P. 33Century Hill Drive Latham,NY 12110
17*0 CERTIFIED PUBLIC ACC0UNTA`rJ75 AND CONSULTANTS tel:{518)783-7200 •:• fax: (518)783-7385
William Lutz,CPA
Edward J.Selig,CPA,AB%'
William A.7_eronda,CPA
Paul R.Jankowski,CPA
Jeffrey R.Klahr,CPA
Richar(f J.Anastasia,CPA
Gregory J.Abbottisti,CPA
Mary E.MacKroll,CPA
Jennifer N1.Mohr,CPA
Christopher N1.Cannucciari,NiBA,CPA,ABV
August 5, 2021
Our goal at Lutz, Selig & Zeronda CPAS, 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, 2021 $33,500.00
December 31, 2022 $33,500.00
December 31, 2023 $33,500.00
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$220-$250 for Partner; $150-$180 for Manager; and $125-$165 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�Ikul__
yours,
Mary E. MacKrell, CPA
Partner
33 Century Hill Drive,Latham,NY 12110 •:• tel:(518)783-7200 •:e fax:(518)783-7385
420 Lexington Avenue,Suite 300,New York,NY 10170 tel:(212)297-6204
3748 State Hwy 30,Amsterdam,NY 12010 •:• tel: (518)773-2267 -e fax:(618)773-2273
www.lutzseligzeronda.com
U)EFPRGROUPi
Certified Public Accountants
6390 Main Street,Suite 200
VJilliam5ville,NY 14221
P 716.634.0700
7F 800,546.7556
F 716,634,0764
Report on the Firm's System of Quality Control w EFPRgrouu.com
January 30, 2021
To the Partners of
Lutz, Selig&Zeronda LLP
and the Peer Review Committee of the
Pennsylvania Institute of CPAs
We have reviewed the system of quality control for the accounting and auditing practice of
Lutz, Selig&Zeronda LLP (the firm) in effect for the year ended March 31, 2020. Our peer
review was conducted in accordance with the Standards for Performing and Reporting on Peer
Reviews established by the Peer Review Board of the American Institute of Certified Public
Accountants(Standards).
A summary of the nature, objectives, scope, limitations of, and the procedures performed in a
System Review as described in the Standards may be found at www.aicpa.org/prsummary. The
summary also includes an explanation of how engagements identified as not performed or
reported in conformity with applicable professional standards, if any, are evaluated by a peer
reviewer to determine a peer review rating.
Firm's Responsibility
The firm is responsible for designing a system of quality control and complying with it to
provide the firm with reasonable assurance of performing and reporting in conformity with
applicable professional standards in all material respects. The firm is also responsible for
evaluating actions to promptly remediate engagements deemed as not performed or reported in
conformity with professional standards, when appropriate,and for remediating weaknesses in its
system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of the system of quality control and the
firm's compliance therewith based on our review.
Page 2
January 30, 2021
Required Selections and Considerations
Engagements selected for review included an audit of an employee benefit plan and an
engagement performed under Government Auditing Standards including a compliance audit
under the Single Audit Act.
As a part of our peer review, we considered reviews by regulatory entities,as communicated by
the firm, if applicable, in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of
Lutz, Selig & Zeronda LLP in effect for the year ended March 31, 2020, has been suitably
designed and complied with to provide the firm with reasonable assurance of performing and
reporting in conformity with applicable professional standards in all material respects. Firms can
receive a rating of pass,pass Yv7117 61G ciency(ies) or fail. Lutz, Selig &Zeronda LLP has
received a peer review rating of pass.
Very truly yours,
EFPR GROUP, CPAs, PLLC
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.: 46,2019
INTRODUCED BY: Mr. George Ferone
WHO MOVED ITS ADOPTION
SECONDED BY: Mr. Anthony Metivier
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.
Duly adopted this 11 th day of February, 2019, by the following vote:
AYES: Mr. Ferone, Mrs. Switzer, Mr. Strough, Mr. Metivier, Mrs. Atherden
NOES: None I, Rose Mellon, Deputy Town Clerk of the Town of Queensbury,Warren County,
New York,do hereby certify that I have compared the foregoing with the
ABSENT: None original resolution as listed above adopted at a ej v � v./ meeting
of the Town Board of the Town of Queensbury held on the i I 4-h day of
i-00 Y v f,iY 201 ct at which a quorum was present and that the
same is a correct1ranscript therefrom and of the whole original thereof
to date,
IN WITNESS THEREOF,I have hereto set my hand and the SEAL of said Town
of Queensbury,this 1�+-h day of q, 8,v a'J 20 1 S'
SEAL SIGNED: '`'' A
Rose Mellon
Deputy Town Clerk
Town of Queensbury