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Overview & Assumptions
April 1, 2020
Budget AssumptionsExpenditures = Revenues
Expenditures Salaries/Contractual Projections Health Insurance Projections TRS & ERS Projections
Revenueso State Aido Federal Aido Grantso Property Taxeso Reserves
Expenditures Projections
Category Change Est. Net
Salaries/Contractual PRELIMINARY (averaged) +3.17% +$252,910
Salaries for Instructional Program needs new +$297,333
Health Insurance: Excellus (Increase) +17% +$284,977
Health Insurance: United Health Care Medicare Advantage (Decrease)
-42% -$365,953
TRS: Estimated rates increase btw. 9.25% - 10.25% +0.89% +$47,158
ERS: Estimated rates by Tier of 9.7% to 16.2% none +$7,340
GST BOCES – PRELIMINARY based on a 1.9% increase • BOCES Director meeting scheduled for early March to
provide initial budget information. +1.9%GST BOCES Total Cost
$5,613,007
Instructional Program: Staffing
Middle School Principal
The Building Principal position has long been a demanding and impactful position. It is inside this level that we see a great need of additional supports. The TSI Designation adds to this need.
Building Leadership
Targeted Support and Improvement
Dir. Student Support Services
Special Education is an area we must have watched tightly sue to the needs of the students and legal nature of the area. The Digital Protection Officer and Community Schools initiative are additional areas of supervision.
Committee on Special Education
Digital Protection Officer
Community Schools Coordinator
After a review of personnel the following were determined to be the priority areas to move towards at this time. These positions have broad impact on our students and the quality of their education and general experiences on our schools every day.
Other items that did not make the cut for 20-21 at this time:
School Resource Officer
Reading Specialist: Secondary
Special Education Teacher: Secondary
UPK: 3rd Section
Social Studies Teacher
Teaching Assistant: Secondary
Dispatcher/Substitute Bus Driver
Review procedure: The Administrative team worked with our Business Official Martha Clark as we went through the requests and prioritized the list.
As we walked through the list, we determined areas of continued need of supports, as well as different combinations to cover the newly identified requests.
This was a highly collaborative process where tough choices were made.
None of these positions were without merit.
Review procedure: The Administrative team worked with our Business Official Martha Clark as we went through the requests and prioritized the list.
As we walked through the list, we determined areas of continued need of supports, as well as different combinations to cover the newly identified requests.
This was a highly collaborative process where tough choices were made.
None of these positions were without merit.
In the Budget: ????
Tractor Lease
Elem. Art Drying Rack
MS Technology – Router
Portable Basketball Shot Clocks
Not in the Budget:
Transportation - DOT Van
Golf Cart & Permanent Sound System Stadium
Tables & Chairs
MS Instrument Replacement
Equipment
Maintenance
Phase I: 2 Part Project = $225,000
1 @ $100,000 Capital Outlay Budget Appropriations
1 @ $125,000 Capital Project – Capital Reserve Funds
Amortized over 15 years
Update after review with Hunt 2/24:
Identified need - TAE front entryway:
Structural Concern, Security, Functionality/efficiency.
Changes that connect as a "Phase 1" of work to fully address needs @ TAE Main Entrance.
Complete project beyond the scope we can afford within 1 year. Too important to wait until a capital project (5 years away from completion).
Design will take care of a "Phase 1" of the full replacement/upgrade in safety & security.
Impact on Budget
Full review of existing Building Condition Survey and update summer 2020:
Known: Doors @ top of list.
Addressing the immediate need & connecting the work to next steps.
Entrance Safety & Security
Capital Outlay Project ‘20-’21 = $225,000
Updated scope of work to be completed at TAE 20-21.
o Renovation of Main Entrance doors:
o Outer Main Entrance Doors/framing, & concrete work.
o Update Outer Door Security, Electronics & Controls.
o Interior Vestibule Doors
o Bus Loop Exterior Doors.
o Sump Pump with warning sensor in Boiler Room.
o Updates to Lighting Switches in Gym.
o Technology & Security Improvements.
All work dependent upon cost constraints.
Addressing immediate needs with an eye forward.
Phase I: Address Immediate Needs Phase II*: Complete Remaining Priorities
Capital Outlay Project ‘21-’22 = $250,000
To be updated after Phase I completion.
Complete Safety & Security Renovation of Main Entrance:
o Entrance Security Design, Electronics & Controls.
o Other door needs tbd
Continue Connectivity Upgrades.
Other TBD – cost updates.
All work dependent upon cost constraints.
*This is NOT a part of this current Budget Proposal for 20-21
Instructional Program: General Needs
Maintain discretionary funds for conferences, building level unexpected needs, technology, and textbooks.
Maintain current field trip funding: 1 per grade/subject area
I-Ready: Elementary & Middle ELA
Moby Max: Elementary
Transportation
Continue Bus Replacement Cycle: 2 - 65 passenger bus
Conference monies to attend NYAPT
Spartan Athletics
Maintain current athletic program levels
Maintenance
Lead Testing: mandatory
Replacement of current tractor
Renewal of service contracts for Security Cameras, Gym Divider Door, Generators, and Water Softner
Expenditure Impact of Proposed Budget
19-20 Adopted Budget $22,797,180
20-21 Preliminary Proposed Budget $22,838,270
20-21 Projected Expenditure Increase $ 41,090
reflects a 1.10% increase
Projected Expenditures as presented on 3/4/2020
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Account2019-2020
Adopted Budget2020-2021
Proposed BudgetDollar
DifferencePercent
Difference
General Support 3,263,102 3,299,184 36,082 1.11%
Instructional 11,793,431 11,891,549 98,118 0.83%
Transportation 491,626 484,925 (6,701) -1.36%
Employee Benefits 4,986,467 5,022,204 35,737 0.72%
Debt Service 2,112,554 2,075,092 (37,462) -1.77%
Interfund Transfer 150,000 275,000 125,000 83.33%
Total 22,797,180 23,047,954 250,774 1.10%
Projected Expenditures as presented on 4/1/2020
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Account2019-2020
Adopted Budget2020-2021
Proposed BudgetDollar
DifferencePercent
Difference
General Support 3,263,102 3,299,184 36,082 1.11%
Instructional 11,793,431 11,722,642 (70,789) -0.60%
Transportation 491,626 484,925 (6,701) -1.36%
Employee Benefits 4,986,467 4,981,427 (5,040) -0.10%
Debt Service 2,112,554 2,075,092 (37,462) -1.77%
Interfund Transfer 150,000 275,000 125,000 83.33%
Total 22,797,180 22,838,270 41,090 0.18%
-Admin Proposal-1 FTE Instructional
Three Part Budget
FUNCTION 2019-20 2020-21 $ Change % Change
Total Administrative $ 2,304,488 $ 2,422,203 $ 117,715 5.11%
Total Capital $ 3,865,979 $ 3,893,529 $ 27,550 0.71%
Total Program $ 16,626,713 $ 16,522,538 $ (104,175) -0.63%
Totals $ 22,797,180 $ 22,838,270 $ 41,090 0.18%
Three Part BudgetAdministrative
10.51%
Capital16.90%
Program72.59%
2020-2021 BOCES Service Request2019-20 2020-21 $ Change
% ChangeYear to Year
Code Description Initial Request Initial Request Year to Year
1010 Board of Education $ 1,000 1,000 $ - 0.00%
1310 Business Administration $ 505,091 548,715 $ 43,624 7.95%
1680 Computer Services $ 676,274 695,163 $ 18,889 2.72%
1981 BOCES Administration $ 403,917 425,522 $ 21,605 5.08%
2020 Supervision $ 3,690 3,587 $ (103) -2.87%
2060 Research/Planning/Evaluation $ 6,247 6,330 $ 83 1.31%
2070 In-Service $ 181,596 182,891 $ 1,295 0.71%
2110 Teaching - Regular $ 291,460 308,140 $ 16,680 5.41%
2250 Special Education $ 2,503,461 2,565,157 $ 61,696 2.41%
2280 Occupational Education $ 892,986 737,660 $ (155,326) -21.06%
2330 Teaching - Special $ 125,606 137,542 $ 11,936 8.68%
5510 Transportation $ 1,625 $ 1,300 $ (325) -25.00%
TOTAL BOCES BUDGETED $ 5,592,953 $ 5,613,007 $ 20,054 0.36%
Sources of Revenue:State Aid
Proposed Budget
Foundation Aid – No increase over 2019-2020
Community School Set Aside – No allocated fund
Executive Budget Proposal includes consolidating 10 expense based aids into Foundation Aid.
Additionally this is the first year of Community Schools Set-aside allocation.
Expense Based Aid – Building, Transportation, & Public Excess Cost High Cost Aid. Revenue is based on projection of current year expenditures and are higher than can be expected to be received.
Sources of Revenue Reserves
Current BalancesRetirement Contributions Reserve $ 1,169,864
TRS Contribution Reserve $ 125,000
Unemployment $ 176,307
Workers Compensation $ 696,466
Employee Benefit Accrued Liability $ 259,068
Tax Certiorari $ 7,249
Capital $ 901,374
Repair Reserve $ 205,769
The establishment and funding of reserves is an important consideration in the maintenance of a sound financial plan for any school district.
Sources of Revenue: Property Taxes
2nd largest source of Revenue
Historical Impact on Revenues2011-12 $ 6,736,1382012-13 $ 6,997,7152013-14 $ 7,375,5922014015 $ 7,440,6662015-16 $ 7,433,5942016-17 $ 7,446,3832017-18 $ 7,631,7982018-19 $ 7,811,9972019-20 $ 7,969,265
Range 0% 7,969,265 to Projected Tax Cap 1.95% = $8,124,805
Preliminary Tax Cap CalculationsTax Levy Cap - Calculations and Totals
Tax Levy Limit (Cap) Before Exclusions
Tax Levy Fiscal Year Ending (FYE) 06/30/2020 $7,969,265
Total Tax Cap Reserve Amount from FYE 06/30/2020 $0
Tax Base Growth Factor** 1.0059
PILOTS receivable FYE 06/30/2020 $180,181
Capital Tax Levy for FYE 06/30/2020457,362
Allowable levy growth factor*** 1.081
PILOTS receivable FYE 06/30/2021 $82,321
Available Carryover from FYE 06/30/2020 $0
Total Levy Limit Before Exclusions $7,796,859
** As determined by the NYS Office of Real Property Tax Services (ORPTS)
*** As determined by the NYS Office of the State Comptroller
Preliminary Tax Cap Calculations Cont’d
ExclusionsTax levy necessary for expenditures resulting from tort orders/judgments over 5% FYE 06/30/2020 tax levy
$0
Capital Tax Levy for FYE 06/30/2021 $327,946
Tax levy necessary for pension contribution expenditures casued 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 $ 327,946 Tax Levy Limit, Plus Exclusions $ 8,124,805
Tax Levy Limit, Plus Exclusions % 1.95%
Proposed Levy for FYE 06/30/2021 $8,124,805
Difference Between Tax Levy Limit Plus Exclusions and Proposed Levy
($0)
Do you plan to override the cap in 2020? Yes No
Estimated Impact of Proposed Tax Levy on a $100,000 House
This chart estimates the possible 2020-2021 tax increase on a property with a $100,000 value with a 1.95% tax levy increase. THIS CHART DOES NOT TAKE INTO ACCOUNT ANY CHANGES IN YOUR TOWN
EQUALIZATION RATES AND ASSESSMENTS.** Maximum STAR increase per law is
2% over prior year.2019-20Actual
2020-21Proposed with Tax Cap of 1.95%
Property Value $100,000
Tax rate per $1000 of assessed value $22.72 $23.16
Average School Tax Bill $2,272 $2,313
Annual $ tax increase (before STAR) $41
Monthly $ tax increase (before STAR) $3.41
Basic STAR Savings $666 ???*
Average tax due after STAR $1,606 Will not be available until budget finalized
Annual $ tax increase (after STAR) $46
Monthly $ tax increase (after STAR) $3.83
What is at stake?
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If the resubmitted or revised budget is defeated the BOE must adopt a contingent budget consisting of “teachers” salaries & ordinary contingent expenses, subject to a cap on the administrative portion of
the budget, with no increase in tax levy over the prior year.
The Gap increases to $155,540
If the Voters reject the District’s proposed budget the Board of Education may do one of the following:
Resubmit the defeated budget
Submit a revised budget
Adopt a contingent budget
Questions?
Next Steps
April 22nd – BOCES Budget Vote
April 8 & 15 not needed due to 1st adjustment period per Gov.