Public Hearing2014-15 Proposed Budget

May 12, 2014

Elmira Heights Central School District

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Budget Development 2014-15

3-Part Budget

Estimated Revenue

Fund Balance & Reserves

Property Taxes

Additional Information

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Budget Development 2014-15

3-Part Budget

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Three-Part Budget

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Function 2013‐14 2014‐15 $ Change % Change

Administrative $1,986,214 $2,016,762 $30,547 1.54%

Capital $4,426,201 $3,874,176 $(552,025) (12.47)%

Program $13,642,110 $14,165,049 $522,939 3.83%

Total Budget $20,054,526 $20,055,987 $1,461 0.01%

Administrative Budget

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The administrative component of the 2014-15 proposed budget is 10.06%. It includes office and central administrative expenses for all certified school administrators. This includes salaries and benefits, as well as all other costs to operate the District office, each school’s main office, and Board of Education expenses. Increases are due to contractual salary & benefits, (TRS, ERS, health insurance), Board conference in NYC. Decreases are due to elimination of BOCES health care costs and budgeted contractual costs and materials and supplies that have been cut.

Administrative Budget

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Function 2013‐14 2014‐15 $ Change % Change

Board of Education $12,336 $16,333 $3,997 32.4%

Central Admin 219,538 227,983 8,445 3.8

Business Admin 446,545 439,911 (6,634) (3.8)

Legal 6,500 5,250 (1,250) (19.2)

Personnel 31,620 29,098 (2,522) (8.0)

Public Information 7,600 4,200 (3,400) (44.7)

Printing/Mailing 12,040 12,345 305 2.5

Central Data Process 173,978 197,152 23,174 13.3

Other Central Services 31,588 26,085 (5,503) (17.4)

Insurance 55,098 61,361 6,263 11.4

BOCES Admin 299,951 317,160 17,209 5.7

Supervision/Reg School 315,252 327,506 12,254 3.9

Planning/Evaluation 41,941 5,906 (36,035) (85.9)

Employee Benefits 332,228 346,472 14,244 4.3

Total Admin Budget $1,986,214 $2,016,762 $30,547 1.54%

Capital Budget

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The capital component of the 2014-15 proposed budget represents 19.32% of the total budget. This portion of the budget covers the entire cost of cleaning and maintaining District facilities including salaries, benefits, service contracts, utilities, materials and supplies and debt service. Increases are due to fringe benefits (health insurance, ERS) and a transfer to Capital Fund for a Capital Outlay project. Operation & Maintenance of plant decreased due to cuts in utilities and materials & supplies.

Capital Budget

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Function 2013‐14 2014‐15 $ Change % Change

Operation of Plant $734,601 $679,493 $(55,108) (7.5)%

Maintenance of Plant 328,630 311,761 (16,869) (5.1)

Judgments/Claims 450 450 0 0.0

Debt Service 2,903,369 2,286,963 (616,406) (21.2)

Transfer to Capital 22,000 153,000 131,000 595.5

Employee Benefits 437,151 442,509 5,358 1.2

Total Capital Budget $4,426,201 $3,874,176 $(552,025) (12.47)%

Program Budget

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The program component of the 2014-15 proposed budget is 70.63% of the total budget. It includes funding for all K-12 educational programs, including teacher and support staff salaries and benefits, BOCES Special Education and instructional services, interscholastic athletics and transportation. Increases are due to contractual salaries, professional development for Common Core and STEM, special education costs, occupational education (increase in the number of students attending & RWADA). Decreases are due to a change in transportation mileage limits, changes to health insurance plan, decrease in ERS rate.

Personnel Changes Reflected in the Program Budget

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Replace current open Special Education teacher position

Replace two teacher positions due to retirements (1. 0 Family & Consumer Science; 1.0 Elementary Classroom).

Shift one teacher position currently assigned in Reading to an Elementary Classroom (increase number of sections to maintain appropriate class sizes).

Program Budget

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Function 2013‐14 2014‐15 $ Change % Change

In‐Service Training $45,388 $63,062 17,674 16.5%

Instruction‐Regular School 5,225,655 5,349,153 123,498 3.0

Special Education 2,967,919 3,247,391 279,472 9.4

Occupational Education 660,076 807,604 147,528 22.4

Instruction‐Special Schools 119,065 114,970 (4,095) (3.4)

Library/Media 87,422 90,397 2,975 3.4

Computer Assist Instruction 35,507 32,713 (2,794) (7.9)

Guidance 110,658 109,928 (730) (0.7)

Health Services 107,546 120,667 13,121 12.2

Co‐Curricular Activities 25,275 25,775 500 2.0

Interscholastic Athletics 188,540 193,941 5,401 2.9

Transportation 471,494 452,648 (18,846) (4.0)

Transfers to other funds 45,000 50,000 5,000 11.1

Employee Benefits 3,552,565 3,506,800 (45,765) (1.3)

Total Program Budget $13,642,110 $14,165,049 $522,939 3.83%

Budget Development 2014-15

Estimated Revenue

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Revenue Description 2013‐14 2014‐15 $ Change % Change

Real Property Tax (incl STAR) $7,375,592 $7,440,666 $65,074 0.88%

Other Tax Items 137,910 140,000 2,090 1.52

Charges for Services 109,400 107,800 (1,600) (1.46)

State Aid 10,627,788 10,902,782 274,994 2.59

Federal Aid 125,000 50,000 (75,000) (60.00)

Other 345,400 300,450 (44,950) (13.01)

Inter‐fund Transfer Debt Service

0 135,000 135,000 0.00

Appropriated Reserves 733,436 375,830 (357,606) (48.76)

Appropriated Fund Balance 600,000 600,000 0 0.00

Total Revenue $20,054,526 $20,055,987 $1,461 0.01%

Revenue Projection

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Aid Category 2013-14 Budget

2014-15 ExecutiveProposal

2014-15 Legislative

Budget$ Change %

Change

Foundation Aid $6,737,513 $6,737,513 $6,830,275 $92,762 1.38%

GEA (1,087,952) (1,087,952) (1,087,952) 0 0.0

GEA Restoration 155,806 351,234 351,234

Excess Cost Aid 306,215 353,393 353,150 46,935 15.33

Tuition for SWD 200,000 400,000 400,000 200,000 100.00

BOCES Aid 1,444,511 1,599,931 1,599,931 155,420 10.76

Transportation 506,965 541,742 533,106 26,141 5.16

Building Aid 2,410,917 1,815,483 1,815,483 (595,434) (24.70)

InstructionalMaterials 109,619 110,771 107,555 2,064 (1.89)

Total General Aids $10,627,788 $10,626,687 $10,902,782 $274,994 2.59%

Proposed State Aid Revenue

Budget Development 2014-15

Fund Balance & Reserves

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Unassigned Fund Balance & Reserve Summary

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Reserve/Fund BalanceCurrent Balance

EstimatedTransfer to

2014-15 Budget

Remaining Funds

Capital Reserve $808,163 $0 $808,163

Repair Reserve $203,957 $0 $203,957

Workers’ Compensation $87,414 $43,707 $43,707

Unemployment $25,000 $18,000 $7,000

Tax Certiorari $2,796 $2,796 $0

EBALR (excess as allowed by law)

$257,743 $109,866 $147,877

ERS Reserve $462,478 $201,461 $261,017

Unassigned Fund Balance $767,074 $0 $767,074

Total Unassigned Fund Balance/Reserves

$2,614,625 $375,830 $2,238,795

Budget Development 2014-15

Property Taxes

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Property Tax Cap

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** As determined by the NYS Office of Real Property Tax Services (ORPTS) *** As determined by the NYS Office of the State Comptroller

Tax Levy Limit (Cap) Before Exclusions

Tax Levy Fiscal Year Ending (FYE) 06/30/2014 $7,375,592 Total Tax Cap Reserve Amount from FYE 06/30/2014 $0 Tax Base Growth Factor** 1.0040 PILOTS receivable FYE 06/30/2014 (pre-populated by OSC) $122,910 Capital Tax Levy for FYE 06/30/2014 (pre-populated by OSC) $399,267Allowable levy growth factor*** 1.0146 PILOTS receivable FYI 06/30/2015 $132,301 Available Carryover from FYE 06/30/2014 $0 Total Levy Limit Before Exclusions $7,100,516

Property Tax Cap (continued)

19 Tax levy increase allowed under cap is $65,074.

Exclusions:Tax levy necessary for expenditures resulting from tort orders/judgments over 5% FYE 06/30/2014 tax levy

$0

Capital Tax Levy for FYE 06/30/2015 $340,150

Tax levy necessary for pension contribution expenditures caused by growth in the system average actuarial contribution rate (ERS) or normal contribution rate (TRS) in excess of 2 percentage points:

ERS $0 TRS $0 Total Exclusions $ 340,150Tax Levy Limit Plus Exclusions $ 7,440,666 0.88%

Impact of Proposed Tax Levy on a $100,000 HouseThis chart estimates the possible 2014-15 tax increases on a property with a $100,000 value with a 0.88% tax levy increase. THIS CHART DOES NOT TAKE INTO ACCOUNT ANY CHANGES IN YOUR TOWN EQUALIZATION RATES AND ASSESSMENTS.

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** Maximum STAR increase per law is 2% over prior year.

2013-14 Actual

2014-15Proposed

BudgetProperty Value $100,000Tax rate per $1000 of assessed value $22.66 $22.86Average School Tax Bill $2,266 $2,286Annual $ tax increase (before STAR) $20Monthly $ tax increase (before STAR) $1.67

Basic STAR Exemption $669 $682**Average tax due after STAR $1,597 $1,604Annual $ tax increase (after STAR) $7Monthly $ tax increase (after STAR) $0.59

Chemung County Budget Stats

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Elmira Heights Elmira Horseheads

Spending Increase 0.01% 3.64% 0.90%

Tax Levy Increase 0.88% 2.00% 1.72%

Average Tax Rate Increase 0.88% 2.00% 1.72%

Budget Development 2014-15

Additional Information

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Contingent Budget

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A contingent budget would result in the tax levy being the same amount in 2014-15 as in 2013-14 ($7,375,592.00).

Under a contingent budget the administrative component would not exceed the administrative budget cap.

The District would use $65,074 in additional reserves.

Should there be additional costs associated with the facility use by an outside group, the group will be charged for that additional cost.

Property Tax Report Card

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070902-ELMIRA HEIGHTS SCHOOL DISTRICTCONTACT PERSON – Deb PalmerTELEPHONE NUMBER: 607-734-7114

Budgeted2013-14

(A)

Budgeted2014-2015

(B)

PercentChange

(C)

Total Proposed Spending $20,054,526 $20,055,987 0.01%

Total Proposed School Tax Levy $7,375,592 $7,440,666 0.88%

Permissible Exclusions to Tax Levy Limit $526,574 $340,150

Proposed School Year Tax Levy, Not Including Levy for Permissible Exclusions $6,849,018 $7,100,516

School Tax Levy Limit $6,850,174 $7,100,516

Difference (positive value requires 60% voter Approval) ($1,156) $0

Public School Enrollment 1,055 1,067 1.14%

Consumer Price Index 1.46%

1.) All proposed levies should exclude any prior years reserve for excess tax levy, including interest. 2.) For 2014-2015, includes any carryover from 2013-2014 and excludes any tax levy for prior year reserve for excess tax levy, including interest.

Property Tax Report Card (continued)

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Actual2013-14

(D)

Estimated2014-2015

(E )

Adjusted Restricted Fund Balance $2,577,799 $2,238,795

Assigned Appropriated Fund Balance $643,000 $650,000

Adjusted Unrestricted Fund Balance $767,074 $802,000

Adjusted Unrestricted Fund Balance as a Percent of the Total Budget 3.82% 4.00%

Salary Disclosure

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New York State legislation requires the disclosure of information regarding budgeted salary and benefits of the Superintendent and the salary of any other public school officials in excess of $128,000. No employee of the Elmira Heights Central School District receives a salary in excess of $128,000 other than the Superintendent. Information on the salary and benefits of the Superintendent can be reviewed in the District Office or any of the school offices prior to the budget vote.

New York State School Report Card-Fiscal Accountability Supplement

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New York State Educational Law and the Commissioner’s Regulations require the attachment of the NYS School Report Card to the public school district budget proposal. The regulations require that certain expenditure ratios for general education and special education students be reported and compared with ratios for similar districts and all public schools. The required ratios for this district are reported here.

These data are from the 2011-2012 school year.

2011-2012 School Year General Education Special Education

This School District

Instructional Expenditures $9,588,862 $3,904,272

Pupils 1,005 131Expenditures Per Pupil $9,541 $29,804

Similar District Group

Instructional Expenditures $8,266,153,234 $3,167,391,005

Pupils 785,995 108,241Expenditures Per Pupil $10,517 $29,262

Total of All School Districts in NYS

Instructional Expenditures $31,088,294,986 $12,418,610,168

Pupils 2,676,495 411,123Expenditures Per Pupil $11,615 $30,207

2011-2012 School Year This School District Similar District Group Total of All School Districts in NY State

Total Expenditures Per Pupil $18,897 $19,290 $20,906

New York State School Report Card-Information about Students with Disabilities

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New York State Education Law and the Commissioner’s Regulations require the attachment of the NYS School Report Card to the public school district budget proposal. The regulations require reporting students with disabilities by the percent of time they are in general education classrooms and the classification rate of students with disabilities. These data are to be compared with percentages for similar districts and all public schools. The required percentages for this district are reported here.

Student Counts as of October 3, 2012 This School District Similar District

Group

Total of All School

Districts in NY State

Student Placement –Percent of Time Inside Regular Classroom

Count of Students

with Disabilities

Percentage of Students with

Disabilities

Percentage of Students with

Disabilities

Percentage of Students with

Disabilities

80% or more 82 68.9% 57.7% 57.8%

40% to 79% 11 9.2% 18.8% 11.7%

Less than 40% 26 21.8% 16.9% 21.4%

Separate Settings 0 0.0% 4.1% 6.2%

Other Settings 0 0.0% 2.5% 2.9%

School-age Students with Disabilities Classification Rate

2012-13 School Year This School District

Similar District Group

Total of All School Districts in NY State

Special Ed. Classification Rate 10.9% 12.1% 13.1%

Similar District Group Description: Average Need / Resource Capacity

Budget Proposition

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Board of Education Vacancies - There are two (2) five-year terms available on the Board of Education. There is one candidate running for election. His biography is on the next slide.

Proposition Number 1 - Budget

Shall the following proposition be adopted, to wit:

BE IT RESOLVED, that the proposed budget of $20,055,987 of the Elmira Heights Central School District for 2014-2015 be approved in accordance with Section 2022 of the Education Law and that the balance of said budget after applying available public moneys thereto be raised by a tax upon the taxable property of said District.

Adoption of this budget requires a tax levy increase of 0.88% which does not exceed the statutory limit of 0.88% for this school fiscal year and therefore does not exceed the state tax cap and must be approved by a simple majority, more than fifty percent (50%) of the qualified voters present and voting.

School Board Candidate

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MICHAEL LEPAK167 Halderman Hollow Road

I have lived in the Elmira Heights School District for the past twenty-two years. I live with my wife Marilyn and dog Jessie. Marilyn is a Clinical Denials Manager at Arnot Ogden and St. Josephs hospitals. I have two children and three grandchildren. In December 2012, I acquired a real estate license and I am a realtor with Realty USA. With all my professional experience, I feel that I will be an asset to the Elmira Heights School District. My priorities are with the students in the school district.

Education: B.S. in Education, SUNY Fredonia M.S. in Education, Elmira College

Experience: ● Forty-Six And A Half Years Teaching 7th-10th Grade Math Courses ● Interim Vice-Principal At Ernie Davis On Occasions ● Treasurer Of Ernie Davis Extra-Curricular Accounts ● Boys And Girls Basketball Coach ● Math Department Chair ● Teacher Mentor ● President Of SPTO (Student, Parent Teacher Organization) ● Taught At Elmira Correctional Facility ● Tutored In Glove House ● Morning Gym Supervisor For Over Twenty-five Years ● Elmira Teachers’ Association Trustee and Vice President 2009-2012

Key Skills Demonstrated through Proven Success in the Above Areas: ● Solid rapport with all staff: administration, teachers, custodians, secretaries, aides, transportation, & cafeteria workers ● Relate well with people from all walks of life—have a BS Degree, a “Bachelor of the Streets” as a person once said ● Initiative to try new things and tackle tough obstacles ●Desire to reach every child no matter what it takes, and belief that that is possible ● Commitment to meeting difficult challenges ● Willingness to commit 100% of myself to difficult tasks.

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BUDGET VOTETuesday, May 20th, 20147:00am - 9:00pmTAE Gymnasium