ELDRED, NY — A week after Highland voters returned two incumbent councilmen and elected a third as the town’s new supervisor, the board still felt the need to justify its financial planning.

Criticism of that planning, much of it arising from 2014’s property tax increase, had been the primary issue in the supervisor’s race between builder Charles “Chuck” Petersheim and Councilman Jeff Haas, the winner replacing long-time incumbent Andy Boyar, who cited health reasons in choosing not to seek re-election.

According to the November 10 agenda, Boyar was absent, “out of town due to medical reasons,” seeking treatment in Florida.

Haas did not comment on the election during the meeting and Petersheim did not attend, but Deputy Supervisor Jim Gutekunst said he had been asked to introduce documentation prepared by the Office of the State Comptroller (OCS) that statistically measures comparative financial stress in the state’s various municipal subdivision and districts.

The OCS Financial Stress Monitoring System rates all units of government on a three-level stress measurement gradient, plus those that have not filed documentation and those listed “no designation” as not being subject to any significant financial stress.

Those with stress are measured in “fiscal score” percentages, downward from “significant,” to “moderate” to those that are “susceptible.”

Sullivan and Orange counties, as well as the Eldred School District, were listed as susceptible. All other Sullivan towns, villages and school districts, including Highland, had low-end, “no designation” ratings.

A chart prepared by Highland assessor Lorry King, showing property tax rates in Sullivan towns, was also distributed. The chart showed Highland’s tax rate of $5.10 per $1,000 valuation was tied for the county’s lowest, and its “town general tax bill,” at $479.40, was rated as fourth-lowest among the 15 towns.

In other business last week, the board among other actions, agreed to surplus a tandem dump truck and separately to sell the truck to the Town of Lumberland for $10,000; accepted the November 27 resignation of bookkeeper Jean VanDeMark, and citing pension requirements separately agreed to rehire her; scheduled December 8 public hearings, beginning at 6:45 p.m., to hear 2016 contracts for the American Legion Ambulance Service, the Yulan and Highland fire departments; and passed two local laws, one providing property tax exemptions for persons 65 years of age and older, and one for similar exemptions for surviving Gold Star parents of members of the military who died on active duty.