I believe the Westchester tax number is just county tax. It does not include local (Town,Village,City Towns and Villages will have a separate school tax also). For the most part emergency services actually is paid out of the local tax not the county tax. The county tax does pay for county control, hazmat and the other special services. The bulk of the county tax goes towards health and human services. I don't disagree that we need to look at how to best optimize the cost of delivering all services within government, however we have to also ensure that we are providing the quality of service expected by the public. The quality of service requirements must be managed by our politicians, as they are also responsible for providing the needed funding. This analysis should be performed independent of structure and staffing model. It is irrelevent whether the department is career, combination or all volunteer, as these are solutions that are used based on run count, geography, population density, etc.