BUDGET BUDGET DEVELOPMENTDEVELOPMENT

2014-152014-15

BUDGET BUDGET COMPONENTSCOMPONENTS Debt ServiceDebt Service Fringe BenefitsFringe Benefits TransportationTransportation Operations and MaintenanceOperations and Maintenance Central OfficeCentral Office InstructionalInstructional AthleticsAthletics TechnologyTechnology

DEBT SERVICEDEBT SERVICE

Payment of interest and/or principal Payment of interest and/or principal continues on former and current building continues on former and current building projectsprojects

Carrying debt for projects approved by voters Carrying debt for projects approved by voters inin

2002, 2006, and 20102002, 2006, and 2010 Bonds for the 2002 project were refinancedBonds for the 2002 project were refinanced 2002 project will be paid off in 2018-192002 project will be paid off in 2018-19 Until that time, debt service will remain flat Until that time, debt service will remain flat

unless we take on more debtunless we take on more debt

DEBT SERVICEDEBT SERVICE

TOTALSTOTALS

13-14 Budget 13-14 Budget $3,360,067 $3,360,06714-15 Proposed Budget $3,363,96914-15 Proposed Budget $3,363,969Difference = $3,902 0.12% Difference = $3,902 0.12%

increaseincrease

TRANSPORTATIONTRANSPORTATION

Status quo budget Status quo budget No changes in bus runsNo changes in bus runs No changes in personnelNo changes in personnel Reduction in field trip expensesReduction in field trip expenses Vehicle insurance up slightlyVehicle insurance up slightly Tires and bus parts up slightly Tires and bus parts up slightly Diesel fuel budget status quo Diesel fuel budget status quo

TOTALSTOTALS

13-14 Budget 13-14 Budget $1,868,017$1,868,017

14-15 Proposed Budget $1,887,677 14-15 Proposed Budget $1,887,677

Difference = $19,660Difference = $19,660 1.05% increase 1.05% increase

2014-15 Bus Purchases2014-15 Bus Purchases

3- 65 passenger buses with luggage storage3- 65 passenger buses with luggage storage

$112,235 each$112,235 each

2- 8 passenger vans2- 8 passenger vans

$ 33,700 each$ 33,700 each

TOTAL $404, 105TOTAL $404, 105

Last year we purchased 4 - 66 passenger buses,Last year we purchased 4 - 66 passenger buses,

TOTAL $436,000TOTAL $436,000

TRANSPORTATION TRANSPORTATION PERSONNELPERSONNEL

.5 Safety Officer.5 Safety Officer 1 dispatcher1 dispatcher 32 Drivers32 Drivers 4 Mechanics4 Mechanics

OPERATIONS&MAINTENANCOPERATIONS&MAINTENANCEE Status quo budgetStatus quo budget No changes in personnel No changes in personnel Slight increase in trash removalSlight increase in trash removal Slight decrease in BOCES Health & SafetySlight decrease in BOCES Health & Safety Increase in BOCES Data Processing – will relocateIncrease in BOCES Data Processing – will relocate this function to the instructional technology budgetthis function to the instructional technology budget

TOTALSTOTALS13-14 Budget 13-14 Budget $3,261,173$3,261,17314-15 Proposed Budget $3,311,244 before 14-15 Proposed Budget $3,311,244 before

relocation of Data Processing 1.54% increaserelocation of Data Processing 1.54% increase14-15 Proposed Budget w/o data processing14-15 Proposed Budget w/o data processing $3,080,044 : Difference = - $181,129 a 5.55% $3,080,044 : Difference = - $181,129 a 5.55% decreasedecrease

PROPOSED PROPOSED EQUIPMENT EQUIPMENT REPLACEMENTREPLACEMENT

3 Vacuum cleaners3 Vacuum cleaners1 Burnisher1 Burnisher1 Pick-up truck 1 Pick-up truck

Total = $35,000Total = $35,000

OPERATIONS&MAINTENANCOPERATIONS&MAINTENANCEE PERSONNEL PERSONNEL 1 Director1 Director 26 Custodians26 Custodians 5 Maintenance Workers5 Maintenance Workers

FRINGE BENEFITSFRINGE BENEFITS

Increase in payment to Teacher Retirement Increase in payment to Teacher Retirement System System

Slight decrease in payment to the Slight decrease in payment to the Employee Retirement System Employee Retirement System

Increase in health insurance of 5%Increase in health insurance of 5% Increase in dental insurance of 4%Increase in dental insurance of 4% Increase in workers comp due to Increase in workers comp due to

regulatory changes regulatory changes TOTALSTOTALS

13-14 Budget = $14,398,94813-14 Budget = $14,398,948 14-15 Proposed Budget = $15,046,47414-15 Proposed Budget = $15,046,474 Difference =$647,526 = 4.5% IncreaseDifference =$647,526 = 4.5% Increase

ATHLETICSATHLETICS

Status quo program budgetStatus quo program budget Increase in official costsIncrease in official costs Increase in dues and feesIncrease in dues and fees Increase in student insuranceIncrease in student insurance

TOTALSTOTALS

13-14 Budget $669,25913-14 Budget $669,259

14-15 Budget $687,75014-15 Budget $687,750

Difference = $18,491 = 2.76% increaseDifference = $18,491 = 2.76% increase

ATHLETIC PERSONNELATHLETIC PERSONNEL

1 Director1 Director 1 clerical1 clerical 96 coaching positions96 coaching positions

CENTRAL OFFICECENTRAL OFFICE

Board of Education status quoBoard of Education status quo Central Administration status quoCentral Administration status quo Business/General Support status quoBusiness/General Support status quo General Support – slight increase in liability General Support – slight increase in liability

insurance cost and BOCES administrative insurance cost and BOCES administrative costscosts

Central office curriculum coordination- Central office curriculum coordination- reduction in contractual staff development reduction in contractual staff development expensesexpenses

CENTRAL OFFICECENTRAL OFFICETOTALSTOTALS

13-14 14-15 Change13-14 14-15 Change Central Admin $239,475 $244,101 2.0%Central Admin $239,475 $244,101 2.0% Business/Gen $348,495 $355,350 1.97%Business/Gen $348,495 $355,350 1.97% Insurance/tax $338,393 $350,565 3.60% Insurance/tax $338,393 $350,565 3.60%

BOCES AdminBOCES Admin Cur/Personnel $269,909 $248,608 -7.9%Cur/Personnel $269,909 $248,608 -7.9%

TOTALTOTAL $1,286,972 $1,289,824 0.2% $1,286,972 $1,289,824 0.2%

CENTRAL OFFICECENTRAL OFFICEPERSONNELPERSONNEL

SuperintendentSuperintendent Administrative assistantAdministrative assistant Assistant SuperintendentAssistant Superintendent Administrative assistant/receptionistAdministrative assistant/receptionist Business OfficialBusiness Official 3.0 business staff3.0 business staff

TECHNOLOGYTECHNOLOGY

Status quo budget Status quo budget No change in personnelNo change in personnel Substantial decrease in summer hourly work – back Substantial decrease in summer hourly work – back

to normto norm Minimal increase in BOCES network costsMinimal increase in BOCES network costs Data processing costs transferred to this budget Data processing costs transferred to this budget Some new equipment ($120,000) Some new equipment ($120,000)

TOTALSTOTALS13-14 Budget 13-14 Budget $1,104,577$1,104,57714-15 Proposed Budget $1,325,50514-15 Proposed Budget $1,325,505Difference = - $220,928 20.0%Difference = - $220,928 20.0% Excluding data processing costs 0%Excluding data processing costs 0%

TECHNOLOGY TECHNOLOGY PERSONNELPERSONNEL

1 District Coordinator1 District Coordinator 1 Network Technician1 Network Technician 5 District Assistants5 District Assistants

BUILDING LEVEL BUILDING LEVEL INSTRUCTIONAL INSTRUCTIONAL

BUDGETBUDGET No change in building administrationNo change in building administration Decrease in K-4 teachers with removal of 3 Decrease in K-4 teachers with removal of 3

instructional specialists and 3 teachers added instructional specialists and 3 teachers added due to enrollmentdue to enrollment

No change in number of assistantsNo change in number of assistants No change in number of aidesNo change in number of aides No change in library staffNo change in library staff No change in guidanceNo change in guidance Reduced APPR testing materialsReduced APPR testing materials Reduced elementary math curriculum supportReduced elementary math curriculum support Reduced teacher inservice costsReduced teacher inservice costs Reduced lines that have not been expended Reduced lines that have not been expended

SPECIAL EDUCATIONSPECIAL EDUCATION

Budget reflects cost to serve students Budget reflects cost to serve students in non-public schools in districtin non-public schools in district

No change in number of special ed No change in number of special ed teachersteachers

Increase in number of assistants and Increase in number of assistants and aidesaides

No change in number of psychologistsNo change in number of psychologists Increase in cost for BOCES placementsIncrease in cost for BOCES placements

INSTRUCTIONAL STAFFINSTRUCTIONAL STAFF

5 Principals, 4 assistant principals5 Principals, 4 assistant principals 67.67 K-4 Teachers67.67 K-4 Teachers 71 5-8 Teachers71 5-8 Teachers 64.3 High School Teachers64.3 High School Teachers 10 Teaching Assistants, 12 aides10 Teaching Assistants, 12 aides 6.8 Clerical6.8 Clerical

SPECIAL EDUCATION SPECIAL EDUCATION STAFFSTAFF

27 Teachers27 Teachers 2.25 administrators2.25 administrators 30 Teaching Assistants30 Teaching Assistants 2 clerical assistants2 clerical assistants 43 Teacher aides43 Teacher aides 4.2 Occupational/Physical 4.2 Occupational/Physical

TherapistsTherapists

OTHER OTHER INSTRUCTIONAL STAFFINSTRUCTIONAL STAFF 4 Librarians4 Librarians 1 AV Specialist1 AV Specialist 8 Guidance Counselors8 Guidance Counselors 4 Guidance clerical staff4 Guidance clerical staff 1 Attendance Aid1 Attendance Aid 5.4 Nurses5.4 Nurses 5.4 Psychologists5.4 Psychologists 2 Alcohol/Drug Counselors (ADAPEP)2 Alcohol/Drug Counselors (ADAPEP)

TOTAL BUDGET PLANTOTAL BUDGET PLAN2014-152014-15

13-14 Budget $49,636,67613-14 Budget $49,636,676

14-15 Proposed Budget $51,069,34914-15 Proposed Budget $51,069,349

Difference =$1,432,673 Difference =$1,432,673

2.89% increase2.89% increase

REVENUE PICTURE AT REVENUE PICTURE AT J-D J-D

SOURCES OF REVENUESOURCES OF REVENUE

% 10-11 11-12 12-13 13-% 10-11 11-12 12-13 13-1414

State aid 24State aid 24 21 22 21 22 2222

Other sources 7Other sources 7 8 5 8 5 55

federal & countyfederal & county

Property Tax Levy 69 71 73 Property Tax Levy 69 71 73 7373

STATE AID SUMMARYSTATE AID SUMMARY

YearYear Total Aid Total Aid

2008-20092008-2009 $12,309,000$12,309,000

2009-20102009-2010 $12,395,000$12,395,000

2010-20112010-2011 $11,230,000$11,230,000

2011-20122011-2012 $ 9,899,000$ 9,899,000

2012-20132012-2013 $10,533,000$10,533,000

2013-2014 2013-2014 $11,309,213$11,309,213

2014-2015 $11,605,2232014-2015 $11,605,223

STATE AID STATE AID

13-14 14-1513-14 14-15

Total Total $11,309,213 $11,605,223 $11,309,213 $11,605,223

Foundation $6,075,575 $6,312,939Foundation $6,075,575 $6,312,939

Gap Elimination -$1,223,419 -$1,040,690 Gap Elimination -$1,223,419 -$1,040,690

Building $2,581,696 $2,397,302Building $2,581,696 $2,397,302

% Change 6.51% 2.61% % Change 6.51% 2.61%

LOCAL TAX LEVYLOCAL TAX LEVY

Year Levy $ M Rate $/KYear Levy $ M Rate $/K

09-10 $31.9 1.9% $20.43 .78%09-10 $31.9 1.9% $20.43 .78%

10-11 $32.7 2.5% $20.74 1.54%10-11 $32.7 2.5% $20.74 1.54%

11-12 $33.9 3.6% $21.37 2.46%11-12 $33.9 3.6% $21.37 2.46%

12-13 $35.0 3.2% $21.95 2.7%12-13 $35.0 3.2% $21.95 2.7%

13-14 $36.0 2.9% $22.48 2.4% 13-14 $36.0 2.9% $22.48 2.4%

LOCAL TAX LEVY LOCAL TAX LEVY PROJECTIONSPROJECTIONS Estimated tax levy limit for J-DEstimated tax levy limit for J-D

Prior year levy $36,034,150 Prior year levy $36,034,150

Multiplied by tax base growth factor determined Multiplied by tax base growth factor determined by the state estimated to be 0.52%by the state estimated to be 0.52%

Taxes levied for prior year exclusions Taxes levied for prior year exclusions subtracted $1,007,727subtracted $1,007,727

This is multiplied by the allowable growth factor This is multiplied by the allowable growth factor based on CPI which this year will be 1.46%based on CPI which this year will be 1.46%

Levy Limit prior to exemptions estimated at Levy Limit prior to exemptions estimated at $35,727,922$35,727,922

TAX LEVY TAX LEVY PROJECTIONS PROJECTIONS CONTINUEDCONTINUED The tax levy law specifies certain The tax levy law specifies certain

expenses that are exempted from the expenses that are exempted from the cap - local capital expenditurescap - local capital expenditures

court orderscourt orders

portion of retirement costsportion of retirement costs For J-D the exemptions are:For J-D the exemptions are:

local capital expenditures $1,078,842local capital expenditures $1,078,842

ESTIMATED ESTIMATED ALLOWABLE ALLOWABLE TAX LEVY PROJECTIONTAX LEVY PROJECTION

Allowable Tax LevyAllowable Tax Levy

$36,806,764 which represents a$36,806,764 which represents a

2.14% increase in the levy2.14% increase in the levy

RESERVESRESERVES

Designated Reserve to Offset Levy Designated Reserve to Offset Levy

09-10 10-11 11-12 12-13 13-1409-10 10-11 11-12 12-13 13-14

$950,000 $825,000 $1.98 M $709,000 $950,000 $825,000 $1.98 M $709,000 $780,954$780,954

Undesignated Fund Balance Undesignated Fund Balance

09-10 10-11 11-12 12-13 13-1409-10 10-11 11-12 12-13 13-14

$1.88 M $1.89 M $1.0 M $1.93 M $1.98 $1.88 M $1.89 M $1.0 M $1.93 M $1.98 MM

OTHER REVENUE SOURCESOTHER REVENUE SOURCES

Non-public special ed services $300,000Non-public special ed services $300,000 County Sales Tax $160,635County Sales Tax $160,635 Interest Income $130,000 Interest Income $130,000 Medicare –Part D $158,500Medicare –Part D $158,500 E-rate Reimbursement $97,500E-rate Reimbursement $97,500 Health Services-Other Districts $249,207Health Services-Other Districts $249,207

MAJOR REVENUE MAJOR REVENUE SOURCES 2014-15SOURCES 2014-15

Other Revenue SourcesOther Revenue Sources $1,512,362$1,512,362

State Aid $11,605,223State Aid $11,605,223 Tax Levy at 2.14 $36,806,764Tax Levy at 2.14 $36,806,764 Fund BalanceFund Balance $1,145,000 $1,145,000 Total Revenue Total Revenue $51,069,349 $51,069,349

REVENUE SUMMARYREVENUE SUMMARY

We received an increase in state We received an increase in state aid over last yearaid over last year

We can legally increase the tax We can legally increase the tax levy by 2.14% with a simple levy by 2.14% with a simple majoritymajority

We plan to use more reserves as We plan to use more reserves as revenue than the past few yearsrevenue than the past few years

THE BUDGET GAPTHE BUDGET GAP

IFIF14-15 state aid increases by $300,00014-15 state aid increases by $300,000We keep within the 2.14% levy limit We keep within the 2.14% levy limit We increase amount of reserves as We increase amount of reserves as revenue for 14-15 budget to slightly revenue for 14-15 budget to slightly over $1 millionover $1 millionExpense revenue gap is 0Expense revenue gap is 0

RECOMMENDATIONRECOMMENDATION

Adopt budget as presented (2.89% Adopt budget as presented (2.89% increase over current budget)increase over current budget)

Increase revenueIncrease revenue

Use of additional state aidUse of additional state aid

Ask tax payers to support a levy at Ask tax payers to support a levy at

the majority limit (2.14%) the majority limit (2.14%)

Use more designated reserves Use more designated reserves

($1,145,000) ($1,145,000)

WHATEVER WE DOWHATEVER WE DO

We should remember both revenue We should remember both revenue shortfalls and expense increases are shortfalls and expense increases are multi-year challengesmulti-year challenges

State aid gap elimination adjustment is State aid gap elimination adjustment is still in placestill in place

Pension costs and health insurance Pension costs and health insurance costs will continue to increasecosts will continue to increase

Special education costs will continue to Special education costs will continue to increaseincrease

BOARD ACTIONBOARD ACTION

The Board unanimously approved The Board unanimously approved the budget plan as presented with the budget plan as presented with deep appreciation to the community deep appreciation to the community members who worked so hard to members who worked so hard to communicate their needs both to communicate their needs both to the school board and to our the school board and to our legislative representatives who legislative representatives who responded positively with additional responded positively with additional state aid.state aid.

COMING NEXTCOMING NEXT

Budget Adoption April 7Budget Adoption April 7thth Budget Hearing May 12Budget Hearing May 12thth Budget Vote May 20Budget Vote May 20thth