2017-18 Proposed Budget

Presentation OWEGO APALACHIN SCHOOL DISTRICT

MAY 4, 2017

Administrative Team

Bob Farrell – Assistant Superintendent of Curriculum & Instruction

Randy Pryor – Business Official

Jill Bennedum – Director of Human Resources

Tom Comerford, III – Director of Pupil Personnel Services

Heath Georgia – Principal of Owego Free Academy

Ryan Hallenbeck – OFA Assistant Principal

Tom Beatty – Principal of Owego Apalachin Middle School

Kenneth Francisco – OAMS Assistant Principal

Joe DiCosimo – Principal of Apalachin Elementary School

Laurie McKeveny – Principal of Owego Elementary School

Andy Buchsbaum– Director of Athletics

Tony Quaranta - Director of Transportation

Ron Bieber – Supervisor of Facilities, Maintenance, & Operations

Budget Framework & Finding Balance

Maintain and add high-quality programs and services for students

Avoid further cuts, maintaining adequate resources to deliver

programs and services to students

Control and reduce costs wherever possible

Stay within the tax levy limit of NY’s Property Tax Cap

Agenda

Budget At A Glance

Review of Projected Expense

3 Part Component Budget

Review of Projected Revenue

Tax Cap

History of Tax Levy and Budget to Budget

Assessed Valuations

Enrollment Trends

Bus Proposition

Budget Timeline

2017-2018

Budget At A Glance

Total Revenue Budget = $45,927,442 (Increased by 2.01%)

Total Expense Budget = $45,927,442 (Increased by 2.01%)

Total State Aid = $21,940,210 (Increased by 2.15%)

Property Tax Levy = $16,768,512 (Increased by 1.05%)

Use of Reserves/Fund Balance = $347,000 (Increased by 1,185.19%)

Expenses

EXPENDITURES

2016-2017

BUDGET

2017-2018 DRAFT

BUDGET

% INCREASE

BUDGET TO

BUDGET

$ INCREASE

BUDGET TO

BUDGET

INSTRUCTIONAL SALARIES 14,549,943 14,575,459 0.18% 25,516

NON-INSTRUCTIONAL SALARIES 4,621,688 4,848,223 4.90% 226,536

EQUIPMENT 463,500 348,500 -24.81% (115,000)

CONTRACTUAL EXPENSES 2,341,309 2,518,454 7.56% 177,145

MATERIALS AND SUPPLIES 1,023,481 985,785 -3.68% (37,696)

BOCES 5,414,003 6,038,582 11.54% 624,579

DEBT SERVICE 4,313,664 4,247,694 -1.53% (65,970)

BENEFITS 12,164,021 12,233,745 0.57% 69,724

TRANSFERS 131,000 131,000 0.00% -

TOTAL 45,022,608 45,927,442 2.01% 904,834

Expenditure Overview For 2017-18

Over 50% of budget lines were held flat or decreased compared to 2016-17

Big decreases in:

Teachers Retirement = ($244,292)

Debt Service = ($89,285) (offset by building aide decrease)

Gasoline and Diesel Fuel ($55,000)

Big Increases in:

Special Education also big cost driver, with $500k increase

Utilities up $80,667

Expenditures by Function

Account 2016-2017 Budget 2017-2018 Actuals $ Change

1010 BOARD OF EDUCATION 6,907.00 6,896.31 (10.69)

1040 DISTRICT CLERK 6,000.00 6,120.00 120.00

1060 DISTRICT MEETING 3,250.00 3,650.00 400.00

1240 CHIEF SCHOOL ADMINISTRATOR 229,797.00 220,315.00 (9,482.00)

1310 BUSINESS ADMINISTRATION 566,924.00 595,943.48 29,019.48

1320 AUDITING 36,685.00 37,853.12 1,168.12

1330 TAX COLLECTOR 9,000.00 14,620.00 5,620.00

1420 LEGAL 68,000.00 72,000.00 4,000.00

1430 PERSONNEL 204,759.14 211,983.00 7,223.86

1460 RECORDS MANAGEMENT OFFICER 0.00 0.00 -

1480 PUBLIC INFORMATION & SERVICES 102,650.00 103,660.00 1,010.00

1620 OPERATION OF PLANT 2,322,829.50 2,361,781.58 38,952.08

1621 MAINTENANCE OF PLANT 371,506.00 429,000.00 57,494.00

1670 CENTRAL PRINTING & MAILING 40,000.00 40,000.00 -

1680 CENTRAL DATA PROCESSING 1,032,282.00 1,159,851.31 127,569.31

1910 UNALLOCATED INSURANCE 270,000.00 283,500.00 13,500.00

1920 SCHOOL ASSOCIATION DUES 9,800.00 9,900.00 100.00

Description

Expenditures by Function Continued

Expenditures by Function Continued

Where does the money go?

ADMINISTRATIVE

Provide funds for general management and support activities, including Board of Education, central and financial administration, staff support, central services, and special items. Also included are instructional administration and curriculum development.

2016-2017: $5,158,887 (11.46%) 2017-2018: $5,339,217 (11.63%) Change: $180,330 (+0.17%)

PROGRAM

Provides funds for instructional and educational support, computer assisted instruction, guidance, health, co-curricular, and interscholastic sports programs. Provides funds for the purchase of computers,, network upgrades, computer enrichment programs, and music programs.

2016-2017: $32,051,156 (71.19%) 2017-2018: $32,681,364 (71.16%) Change: $630,208 (-0.03%)

CAPITAL

Provides funds for the operation and maintenance of the school district’s physical plant, including utilities. Also, includes debt service payments.

2016-2017: $7,812,565 (17.35%) 2017-2018: $7,906,861 (17.22%) Change: $94,296 (-0.13%)

2017-18 Budget by Component

Capital

[PERCENTAGE]

Program

[PERCENTAGE]

Administrative

[PERCENTAGE]

Projected Revenue

REVENUE

2016-2017

BUDGET

2017-2018 DRAFT

BUDGET

% INCREASE

BUDGET TO

BUDGET

$ INCREASE

BUDGET TO

BUDGET

TAX LEVY 16,594,707 16,768,512 1.05% 173,805

OTHER REVENUE 5,023,091 5,071,720 0.97% 48,629

STATE AID 21,477,810 21,940,210 2.15% 462,400

APPROPRIATED FUND BALANCE 1,900,000 1,800,000 -5.26% (100,000)

APPROPRIATED RESERVES 27,000 347,000 1481.48% 320,000

ADDITIONAL REVENUE - -

TOTAL REVENUE BUDGET 45,022,608 45,927,442 2.01% 904,834

% INCREASE TO TAX LEVY 1.05%

Surplus/(Gap) (0)

State Aid

$ %

$12,489,515 $12,681,969 $13,230,396 $548,427 4.15%

-$580,178 $0 $0 $0 0.00%

$1,774,837 $2,062,669 $2,155,518 $92,849 4.31%

$404,316 $353,000 $208,000 -$145,000 -69.71%

$30,680 $88,265 167,000$ $78,735 47.15%

$19,678 $19,678 $19,678 $0 0.00%

$174,542 $240,000 $161,000 -$79,000 -49.07%

$2,211,729 $1,917,531 $2,216,045 $298,514 13.47%

$39,172 $37,356 $36,734 -$622 -1.69%

$126,286 $123,540 $163,718 $40,178 24.54%

$13,525 $12,868 $0 -$12,868 #DIV/0!

$32,416 $30,843 $0 -$30,843 #DIV/0!

$3,465,337 $3,800,091 $3,452,121 -$347,970 -10.08%

$0 $0 $0 $0 0.00%

$85,000 $110,000 $130,000 $20,000 15.38%

20,286,855$ 21,477,810$ 21,940,210$ $462,400 2.11%TOTAL STATE AID

Transportation

Hardware & Technology

Library Materials

Software

Building Aid

Supplemental Excess Cost Aid

Other Aid (Incarcerated Youth)

Excess Cost-Public High Cost

Excess Cost-Private High Cost

Excess Cost - Supplemental

Tuition Aid Chapter 47/66/721

Textbook

BOCES

Source

State Aid

Foundation Aid

Gap Elimination Adjustment

2017-2018

Proposed

Change from

Previous Year

2015-2016

Budget

2016-2017

Budget

Miscellaneous Local Sources of

Revenue

$ %

$3,011,390 $3,166,869 $3,522,179 $355,310 10.09%

$6,000 $6,000 $0 -$6,000 -100.00%

$42,500 $42,500 $30,000 -$12,500 -41.67%

$8,000 $6,000 $8,500 $2,500 29.41%

Health Services-Other Districts $7,000 $7,000 $7,000 $0 0.00%

Rental Individuals $25,000 $15,000 $15,000 $0 0.00%

$105,000 $0 $0 $0 0.00%

$425,000 $410,000 $410,000 $0 0.00%

$826,186 $739,051 $391,953 -$347,098 -88.56%

$5,000 $5,000 $5,000 $0 0.00%

$37,000 $37,000 $15,000 -$22,000 -146.67%

Interfund Transfer - Debt Service $241,053 $348,671 $282,088 -$66,583 -23.60%

$120,000 $170,000 $315,000 $145,000 46.03%

$4,859,129 $4,953,091 $5,001,720 $48,629 1.00%

Unclassified Revenue****

Total Miscellaneous Local Sources

Gifts and Donations*

Payments In Lieu Of Taxes (PILOT)

Day School Tuition-Individuals

Day School Tuition-Other Districts

Interest Earnings

Refund BOCES

Refunds Other***

Play Receipts

Source

Medicare D Distribution*****

2015-2016

Budget

2016-2017

Budget

2017-2018

Proposed

Change from

Previous Year

Miscellaneous Local Sources

Property Tax Reserves and Fund

Balance Revenues

$ %

$35,000 $35,000 $35,000 $0 0.00%

$35,000 $35,000 $35,000 $0 0.00%

$2,000,000 $1,900,000 $1,800,000 -$100,000 -5.56%

$42,500 $27,000 $347,000 $320,000 92.22%

$16,446,676 $16,594,707 $16,768,512 $173,805 1.05%

$18,524,176 $18,556,707 $18,950,512 $393,805 2.08%

$43,705,160 $45,022,608 $45,927,442 $904,834 2.01%TOTAL ALL REVENUES

Source

Total Prop Tax, Reserves & Fund Balance

Total Medicaid Reimbursement

Property Tax, Reserves, & Fund Balance

2016-2017

Budget

2017-2018

ProposedChange from

Previous Year

Property Taxes

2015-2016

Budget

Appropriated Reserves

Interest & Penalties Taxes

Fund Balance Appropriation

Revenue Assumptions 2017-18

Continued

Continuing with long-range plan to reduce appropriated fund balance,

from $1,900,000 to $1,800,000

Corresponding reduction on expenditure side – from $1,800,000 to

$1,700,000

Using $27,000 from tax reduction reserve (required)

Proposed budget calls for 1.05% increase in property tax levy - $ 173,805

Tax Cap Levy Calculation

Prior Year Tax Levy 16,594,707

Less Amount Placed in Reserve $0

Tax Base Growth Factor X 1.0023

2016-17 PILOT Receivable + 3,166,869

2016-17 Capital Levy - -

2016-17 Exemption for Torts/Judgements - -

Allowable Growth Factor X 1.26%

2017-18 PILOT Receivable - (3,522,179)

Allowable Carryover + -

TAX LEVY LIMIT = 16,527,042

2017-18 Allowable TRS exemption + -

Allowable 2017-18 Exemption for Torts/Judgements + -

2017-18 Capital Levy + 241,470

MAXIMUM ALLOWABLE TAX LEVY* (without voter approval greater than 60%) = 16,768,512

% Increase from 2016-17 Levy 1.05% $ Increase from 16-17 Levy 173,805

District Budget 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-18

Voter Approved 41,715,748 40,983,192 40,639,767 42,393,272 45,022,608 43,705,160 45,022,608

45,927,442

Budget to Budget 2.09% -1.76% -0.84% 4.31% 6.20% -2.93% 3.01% 2.01%

Tax Levy 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-18

Actual Levy 15,464,306 15,698,134 15,698,134 15,855,115 15,857,542 16,446,676 16,594,207 16,768,512

Tax Levy % 1.65% 1.50% 0% 1.00% 0.015 3.715% 0.90% 1.05%

Tax Levy and Budget to Budget

10,000,000.00

11,000,000.00

12,000,000.00

13,000,000.00

14,000,000.00

15,000,000.00

16,000,000.00

17,000,000.00

18,000,000.00

19,000,000.00

20,000,000.00

2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018

Tax Levy

2016-2017 SCHOOL TAX RATES

TOWN ASSESSMENT EQUALIZATION TRUE PORTION LEVY PER 2016-2017 2016-2017 2015-2016 PERCENT 2016-2017

PER TOWN RATE VALUE OF WARRANT TOWN PER $1000 TAX RATE TAX RATE INCREASE RATE

ASSESSED PER $1000 INCREASE

TRUE PER $1000

OWEGO 516,930,040 0.759 681,080,264 84.66% 14,048,633 27.177048 20.62738 26.755184 1.58% 0.42

NICHOLS 8,635,959 0.235 36,748,762 4.57% 758,016 87.774405 20.62699 89.569364 -2.00% -1.79

CANDOR 5,721,861 1 5,721,861 0.71% 118,025 20.626985 20.62699 20.914674 -1.38% -0.29

N.V. 1,047,880 0.7 1,496,971 0.19% 30,878 29.467122 20.62699 30.978878 -4.88% -1.51

TIOGA 5,562,659 0.07 79,466,557 9.88% 1,639,156 294.671218 20.62699 302.955202 -2.73% -8.28

100.00%

Totals 537,898,399.00 804,514,415 16,594,707

Assessment Clergy (41400) Total Assessment

Owego 516,930,040.00 9,880.00 516,939,920

Assessed and True Valuation

854,197,781

772,287,702

863,541,265

805,765,862 762,843,778 761,662,194 764,826,013 772,213,809

798,327,835 804,501,398

617,435,736

528,819,437 538,367,032 542,375,585 543,180,639 540,568,918 536,436,955 535,413,970 537,979,609 537,898,399

0

100,000,000

200,000,000

300,000,000

400,000,000

500,000,000

600,000,000

700,000,000

800,000,000

900,000,000

1,000,000,000

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17

TRUE ASSESSED

Enrollment

Live Birth Rates

175

162

138

131

136

150

140

125

136

100

110

120

130

140

150

160

170

180

2012 2013 2014 2015 2016 2017 2018 2019 2020

Birth Rate

Linear (Birth Rate)

Enrollment Trends K-5

Enrollment Trends 6-12

Staffing Breakdown K-5

OFA & OAMS 6-12

TC3 Associates Degree

Additional Elective & AP/College Courses in High School

Aligned STEAM Program Grades 6-12

Addition of Agriculture, Aquaponics, Robotics, 3D Virtual Learning & FAB Lab

STEAM Courses - All Students in Middle School

Pathways (STEAM, Humanities & Arts, Business, Health, Agriculture)

Aligning Guidance / Schedules in Grades 6-12

MS/HS Career Exploration

Expand Summer Camps (Academics, Arts, Athletics)

PLC Time – Daily Collaboration Time for All Faculty

Common Formative Assessment

Blue Printing (Create Condensed Living Curriculum Documents)

UPK-5

Increase in STEAM & Enrichment Programs

Full Day UPK option at OES & AES (Growing UPK Numbers)

Agriculture In The Classroom

Expand Summer Camps (Academics / Arts /Athletics)

PLC Time – Daily Collaboration Time for All Faculty

Common Formative Assessment System

Blue Printing (Create Condensed Living Curriculum Documents)

Included in Budget

Equipment funds for 6-12 STEAM Program $100,000

Erichment budget increase $100,000

Summer Camps

Attrition

District Warehouse For Materials and Supplies

New Item: Free Breakfast for Students UPK-Grade 8

4 New Buses on replacement plan (Proposition 1)

Bus Proposition

Purchase of 4 new buses not to exceed $490,000

Transportation Aid ratio is 84%

Approximate net cost to local tax payers $78,000

Cost offset by better fuel mileage, fewer bus parts, and reduced labor

costs.

Additionally new buses are safer as well.

Budget Timeline

March 9, 2017

Proposed Budget

April 13, 2017

Final Budget Approval

May 2, 2017

Budget Information Session (Apalachin Elementary School)

May 4, 2017

Official Budget Hearing

May 16, 2017,

Annual Budget Vote