In his 12th and final budget proposal, Westchester County Executive Andrew Spano released a $1.819 billion spending plan that calls for an average tax increase countywide of 4.9%.

Coming off a humbling defeat to former county legislator Rob Astorino, Spano’s budget also includes the elimination of 37 positions (34 of which are currently vacant), a five-day unpaid furlough for most county workers and the end to the county executive’s security detail and taxpayer-funded automobile.

“This budget is unique in a lot of ways,” Spano said. “I tried to be responsible in terms of taxes, preserving any quality of life issues and maintaining our triple A bond rating. This is a little different for me, not hard. There were easier decisions for me being that I lost the election.”

Calling it “A Year of Transition,” Spano cited several hurdles he faced in putting together the budget, such as a projected $50.9 million decrease in revenues, a $24 million increase in health care costs and a $1.9 million drop in interest income.

“The budget recognizes the extraordinary economic times, which all levels of government are facing,” he said. “It minimizes the effect of the economic downturn on taxpayers while providing essential services for the residents of Westchester.”

A few days after the budget was released, members of the Board of Legislators, which must approve a spending plan by December 27, began scrutinizing every department in an effort to reduce the proposed tax hike.

“We must make our best effort to do more with less,” said Board of Legislators Chairman William Ryan (D/White Plains). “The time has come for government to work smarter, become more efficient and less expensive.”

After finding some inflated figures and other numbers that didn’t add up in the budget, some legislators charged Spano was trying to handcuff Astorino before he takes office in January.

County taxes represent approximately 15 percent of the average property owner’s total tax bill.