[HISTORY: Adopted by the Town Meeting of the Town of Cohasset
as Art. VI of the 1988 General Bylaws. Amendments noted where applicable.]
[Amended 4-6-1991]
All accounts of the Town shall be audited biennially, either
under the supervision of the Director of Accounts, Department of Revenue,
in accordance with the provisions of MGL c. 44, § 35, or
by a person chosen by the Selectmen, in accordance with MGL c. 44,
§ 42.
Each head of a department, board, or committee authorized to
expend money shall furnish the Town Accountant at the close of the
fiscal year a list of unpaid bills, indicating the amount due, to
whom it is owed, and for what purpose. This information shall be incorporated
in the Town Accountant's annual report. Authorization for payment
of expenditures from a prior fiscal year which have exceeded the Town's
appropriation requires a four-fifths vote at an Annual Town Meeting
and a nine-tenths vote at a Special Town Meeting.
Town officers, boards and committees shall comply with Massachusetts
statutes regarding solicitation of bids relating to public works projects,
public buildings and municipal contracts, including, without limitation,
MGL c. 30B; MGL c. 30, §§ 39A through 39M; and MGL
c. 149, §§ 44A through 44M.
Any officer contracting for work for the Town at a cost in excess
of $2,000 shall require the contractor to furnish a bond to guarantee
the faithful performance of the contract, in accordance with MGL c.
149, § 29.
No board, committee, or officer having charge of any work for
which partial payment is to be contributed by private citizens shall
undertake the work until a sum estimated by the officer, board, or
committee as sufficient to cover the portion of the cost chargeable
to such private citizens has been deposited with the Town Treasurer-Collector.
A.
The Town Accountant shall refuse to authorize payment for purchase
of any hardware or software that does not conform to the standards
of the Computer Advisory Committee.
[Amended 6-10-1994]
B.
The use of Town-owned computer hardware or software for private,
non-work-related purposes or the use of software not properly licensed
shall be a violation of this bylaw punishable by fine and/or disciplinary
action by the appropriate authority.
C.
The School Department and Paul Pratt Memorial Library are exempt
from the provisions of this section except for hardware and software
purchased and used for general administrative purposes.
[Added 6-28-2005]
A.
The Town
Director of Finance shall present to the Board of Selectmen on a monthly
basis an accurate monthly expense status report of the line items
in all Town budgets, including month to date, and year to date figures
to track the rate of expenditures, together with any encumbrances
for which the Town is obligated to pay in the future. The Cohasset
School Committee shall cause to be prepared on a monthly basis an
accurate monthly expense status report of the expenditure items in
the school budget, except as may otherwise be required by law, including
month to date, and year to date figures to track the rate of expenditures,
together with any encumbrances for which the Town is obligated to
pay in the future and shall provide a copy thereof to the Director
of Finance of the Town. Copies shall be made available to the public
at the Town Clerk's office and the Paul Pratt Memorial Library.
[Amended 4-30-2018 ATM
by Art. 18]
B.
The Town
Director of Finance shall present to the Board of Selectmen on a monthly
basis an accurate monthly income and expense status report of the
expenditures, direct and indirect, in all Town revolving and enterprise
accounts, including month to date, and year to date figures to track
the rate of expenditures. The Cohasset School Committee shall cause
to be prepared on a monthly basis an accurate monthly income and expense
status report of the expenditures, direct and indirect, in all school
revolving and enterprise accounts, including month to date, and year
to date figures to track the rate of expenditures, except as may otherwise
be required by law, with a copy to the Town's Director of Finance.
Copies shall be made available to the public at the Town Clerk's office
and the Paul Pratt Memorial Library.
[Amended 2-3-2014]
A.
Any Town board, officer or department or other local licensing or
permitting authority may deny any application for or revoke or suspend
a building permit or any local license or permit, including renewals
and transfers, issued by any board, officer, or department for any
person, corporation or business enterprise that has neglected or refused
to pay any local taxes, fees, assessments, betterments or any other
municipal charges, including amounts assessed under the provisions
of MGL c. 21D, or with respect to any activity, event or other matter
which is the subject of such license or permit and which activity,
event or matter is carried out or exercised or is to be carried out
or exercised on or about real estate whose owner has neglected or
refused to pay any local taxes, fees, assessments, betterments or
any other municipal charges.
B.
The Treasurer-Collector or other municipal official responsible for
records of all municipal taxes, assessments, betterments and other
municipal charges, hereinafter referred to as the "Tax Collector,"
shall annually and may periodically furnish to each department, board,
commission or division, hereinafter referred to as the "licensing
authority," that issues licenses or permits, including renewals and
transfers, a list of any person, corporation, or business enterprise,
hereinafter referred to as the "party," that has neglected or refused
to pay any local taxes, fees, assessments, betterments or other municipal
charges and that such party has not filed in good faith a pending
application for an abatement of such tax or a pending petition before
the Appellate Tax Board.
[Amended 5-1-2017 ATM
by Art. 16]
C.
The licensing authority may deny, revoke or suspend any license or
permit, including renewals and transfers, of any party whose name
appears on said list furnished to the licensing authority from the
Tax Collector or with respect to any activity, event or other matter
which is the subject of such license or permit and which activity,
event or matter is carried out or exercised or is to be carried out
or exercised on or about real estate owned by any party whose name
appears on said list furnished to the licensing authority from the
Tax Collector; provided, however, that written notice is given to
the party and the Tax Collector, as required by applicable provisions
of law, and the party is given a hearing, to be held not earlier than
14 days after said notice. Said list shall be prima facie evidence
for denial, revocation or suspension of said license or permit to
any party. The Tax Collector shall have the right to intervene in
any hearing conducted with respect to such license denial, revocation
or suspension. Any findings made by the licensing authority with respect
to such license denial, revocation or suspension shall be made only
for the purposes of such proceeding and shall not be relevant to or
introduced in any other proceeding at law, except for any appeal from
such license denial, revocation or suspension. Any license or permit
denied, suspended or revoked under this section shall not be reissued
or renewed until the license authority receives a certificate issued
by the Tax Collector that the party is in good standing with respect
to any and all local taxes, fees, assessments, betterments or other
municipal charges, payable to the Town as of the date of issuance
of said certificate.
D.
Any party shall be given an opportunity to enter into a payment agreement,
thereby allowing the licensing authority to issue a certificate indicating
said limitations to the license or permit, and the validity of said
license shall be conditioned upon the satisfactory compliance with
said agreement. Failure to comply with said agreement shall be grounds
for the suspension or revocation of said license or permit; provided,
however, that the holder be given notice and a hearing as required
by applicable provisions of law.
E.
The Board of Selectmen may waive such denial, suspension or revocation
if it finds there is no direct or indirect business interest by the
property owner, its officers or stockholders, if any, or members of
his immediate family, as defined in MGL c. 268A, § 1, in
the business or activity conducted in or on said property.
F.
This section shall not apply to the following licenses and permits:
open burning, MGL 48, § 13; sales of articles for charitable
purposes, MGL c. 101, § 33; children work permits, MGL c.
149, § 69; clubs, associations dispensing food or beverage
licenses, MGL c. 140, § 21E; dog licenses, MGL c. 140, § 137;
fishing, hunting, trapping license, MGL c. 131, § 12; marriage
licenses, MGL c. 207, § 28; and theatrical events, public
exhibition permits, MGL c. 140, § 181.
[Amended 4-30-2018 ATM
by Art. 18]
