Clarence Central School District Board of Education · Classroom & Google Apps for Education 6 1...
Transcript of Clarence Central School District Board of Education · Classroom & Google Apps for Education 6 1...
Clarence Central School District Board of Education
Regular Board Meeting
Ledgeview Elementary 7:00 PM
Agenda – Tuesday, October 16, 2019
REGULAR BOARD MEETING TYPE
I.
PUBLIC SESSION CALL TO ORDER 1. Pledge of Allegiance 2. Roll Call 3. Announcements
Action
II. APPROVAL OF AGENDA Action
III. APPROVAL OF MINUTES 1. Meeting Minutes and Executive Session—September 16, 2019 2. Audit Committee Meeting Minutes—September 16, 2019
Action Action
IV. CORRESPONDENCE None
V. PUBLIC COMMENT SESSION
VI. UNFINISHED BUSINESS
VII. SUPERINTENDENT’S REPORT S1. Ledgeview New Assembly Composition—LV students will share the new format of their assemblies this year where they take leadership roles in planning and delivery. S2. Capital Project—Mr. Mancuso will review the upcoming capital project.
Informational Informational
VIII. FINANCE
F1. July and August 2019 Financial Reports F2. Schedule of Bills and Check Warrant Report F3. External Audit 2018-19 F4. SEQRA F5. Capital Project Resolution
Action Action Action Action Action
IX. PERSONNEL
INSTRUCTIONAL P1. Appointments P2. Presentation Compensation P3. Summer Guidance P4. Community Education P5. Salary Adjustments P6. Substitute Teacher List
Action Action Action Action Action Action
NON-INSTRUCTIONAL P7. Amend Previous Board Action P8. Resignations P9. Change in Status P10. Request for Extension of Leave of Absence
Action Action Action Action
Clarence Central School District Board of Education
Regular Board Meeting
Ledgeview Elementary 7:00 PM
Agenda – Tuesday, October 16, 2019
P11. Appointments P12. Informational Item P13. Substitutes
Action Informational
Action
X. SPECIAL NEEDS & STUDENT ACTIVITIES S1. Committee on Special Education Report S2. Committee on Pre-School Special Education Report
Action Action
XI. BOARD DEVELOPMENT/POLICY B1. Facility Naming—(Discussion Item) B2. Athletic Placement Process—Policy 7420 B3. CHS Model UN Conference—November 8-9, 2019—Gannon University, Erie, PA B4. CHS Varsity Ice Hockey to Pelham Tournament—December 13-15, 2019—Mt. Vernon, NY
Informational
Action Action Action
XII. PUBLIC COMMENT SESSION
XIII. COMMITTEE OF THE WHOLE/ITEMS OF INFORMATION 1. Schedule of Meetings 2. Upcoming Events
Informational Informational
XIV. EXECUTIVE SESSION For the purpose of discussing upcoming CSEA negotiations.
Action
MEETING NO. 3 CLARENCE CENTRAL SCHOOL DISTRICT
SEPTEMBER 16, 2019
A Regular School Board of Education was held on Monday evening, September 16, 2019 at the Clarence Center Elementary, 9600 Clarence Center Road, Clarence, New York. Mr. Michael Fuchs, Board President, called the meeting to order at 7:00 p.m. and led the Pledge of Allegiance. SCHOOL BOARD MEMBERS: ABSENT LATE ARRIVAL
Michael Fuchs, President Matthew Stock, Vice President Tricia Andrews James Boglioli X Dennis Priore Dawn Snyder Marybeth Sweeney
OTHERS:
Geoffrey Hicks, Superintendent Richard Mancuso, Clerk of the Board Robert Michel, Director of Personnel Kristin Overholt, Assistant Superintendent for Curriculum
39. It was moved by Mr. Priore and seconded by Mrs. Snyder that the Board remove B-1, Facility Naming, from the meeting agenda as submitted and recommended. CARRIED – All Members Present Voted YES
Agenda amendment
40. It was moved by Mr. Stock and seconded by Mrs. Andrews that the Board approve the meeting agenda for September 16, 2019. CARRIED – All Members Present Voted YES
Approval of September 16, 2019 agenda
41. It was moved by Mrs. Andrews and seconded by Mrs. Sweeney that the Board approve the Meeting Minutes and Executive Session of August 26, 2019 as submitted and recommended.
CARRIED – All Members Present Voted YES
Approval of August 26, 2019 Meeting Minutes
42. President Fuchs opened the meeting for a Question and Answer Period for those in attendance who wished to address the Board of Education.
Question & Answer
43. The Board recognized Fred Vosburgh, National Academy of Finance Information
Clarence Central School Board Minutes September 16, 2019
2
Board Champion on his many efforts on behalf of the Academy of Business and Finance program.
44. Mary Ellen Colling and Colleen Coggins presented the Board with an
overview on the Behavior/Social Emotional Learning 8:1:2 Program.
Information
45. It was moved by Mr. Priore and seconded by Mrs. Andrews that the Board approve the following: Schedule of Bills; Check Warrant Report; Transportation Contract for Students; the Capital Project/BOE October Meeting Date of October 15, 2019 and to accept the Internal Auditor’s report as submitted and recommended.
CARRIED – All Members Present Voted YES
Schedule of Bills, Check Warrant Report, Transportation Contract, BOE October meeting date change, Internal Auditor’s report
46. It was moved by Mr. Stock and seconded by Mrs. Snyder that the Board approve the following Instructional Staff Personnel Changes as submitted and recommended: RESIGNATION Acceptance of the following instructional resignation:
Diane Giangreco, CMS Home & Careers Club co-advisor, resigns effective September 9, 2019. Susan Voll, CMS Clarence Service Club advisor, resigns effective August 30, 2019.
REQUEST FOR LEAVE OF ABSENCE
Approval of the following request for unpaid leave of absence: Kelly Woods, CHS Mathematics teacher, requests an unpaid child-care leave of absence from her teaching position effective October 21, 2019 through January 26, 2020. APPOINTMENTS Approval of the following administrative/instructional appointments:
EXTRACURRICULAR
SPORTS
Instructional Staff Changes
Clarence Central School Board Minutes September 16, 2019
3
CHS Position Name Rate Supervisor of Spectators (29 events) Mark Tayler $2,601.00
CMS ACTIVITY ADVISOR
Position Name Level Stipend Clarence Service Club Tracy Seinar X $1,281.00
SUMMER WORK The following individual is being recommended for additional summer work at her per diem rate:
Name/
Location No. of
Days/Hours Description of
Work Hourly Rate
Gretchen Greenman 1 day New Student Screening
$527.70
2019-20 MENTOR The following administrator will provide mentor services for the 2019-20 school year:
AREA MENTOR STIPEND INTERN
District Office Keith Kuwik $500.00 Finune Shaibi
Winter Sports Recommendations for approval from Jason Lehmbeck for CHS and CMS Winter Sports 2019-20.
ACTIVITY COACH LEVEL STEP SALARY Basketball, Var. Boys, CHS Doug Ratka I 3 7,952 Basketball, Var. Girls, CHS Erin Booker I 3 7,952 Basketball, J.V. Boys, CHS TBD - - - Basketball, J.V. Girls, CHS Jocelyn Canaday III 3 6,445 Basketball, Freshman Boys, CHS Charlie Vesper IV 3 5,694 Bowling, Var. Boys, CHS TBD - - - Bowling, Var. Girls, CHS TBD - - - Ice Hockey, Var. Head, CHS Rick Brooks I 3 7,952
Clarence Central School Board Minutes September 16, 2019
4
Ice Hockey, Var. Ass't, CHS Mike Lock IV 2 4,988 Indoor Track, Boys Var. Head, CHS Justin Weldon III 3 6,445 Indoor Track, Girls Var. Head CHS Kevin McCuen III 3 6,445 Indoor Track, B/G Var. Ass't CHS
(co-coach) Frank Payne V 3 3462.90
Indoor Track, B/G Var. Ass't CHS
(co-coach) Nick Riniolo V 3 1484.10
Rifle, CHS Brittney Belko III 1 4,837 Swimming, Var. Boys Head, CHS Eric McClaren I 3 7,952 Swimming, Var. Boys, Ass't, CHS Tom Steuer IV 3 5,694 Swimming, Var. Boys Ass’t (Diving) Stuart Adams VI 2 1,835 Wrestling, Var. Head, CHS Jason Chase I 3 7,952 Wrestling, Var. Ass't, CHS Matt Dawson IV 3 5,699 Basketball, Boys, MS Kurt Diesfeld V 3 4,947 Basketball, Girls, MS Brian Maley V 3 4,947 Basketball, Girls, MS (Gr. 7) VII
Swimming, MS Joe Zwierzchowski V 3 4,947
Swimming Ass’t, MS Abigail MacDonald VII 3 3,448
Wrestling, Boys, MS Scott Beebe V 3 4,947
Wrestling Ass't, MS Anthony Liberatore VII 2 2,955
Bowling, Unified Beth Brawn X - 641 * New Recommendation The following individuals will be working as unpaid coaches for the winter 2018-2019 season: Matt Lauer - Boys Basketball Program Denise Ianello - Boys Basketball Program Katherine Devine - Girls Basketball Program Dan Graf - Rifle Program Add: Christna Davies
PRESENTATION COMPENSATION The following individuals are recommended to facilitate Professional
Clarence Central School Board Minutes September 16, 2019
5
Development Workshops. Compensation will be at a rate of $40 per hour per session outside the school day:
Name Presentation Title Presentation Hours
Sessions Offered
Debra Crahen Website Update Session 2 1 Ronald Kotlik Advanced Digital
Storytelling with WeVideo
6 1
Ronald Kotlik Advanced Google Apps for Education
6 1
Ronald Kotlik Advanced Screencasting and the Flipped Classroom
6 1
Ronald Kotlik Cell Phones & Tablets in the Classroom
6 1
Ronald Kotlik Digital Storytelling with WeVideo
6 1
Ronald Kotlik Gamification of Your Classroom
6 1
Ronald Kotlik Going Paperless with Kami
6 1
Ronald Kotlik Going Paperless with Schoology & Turnitin
6 1
Ronald Kotlik Introduction to Chromebooks
6 1
Ronald Kotlik Introduction to Google Classroom & Google Apps for Education
6 1
Ronald Kotlik Screencasting Basics and the Flipped Classroom
6 1
Ronald Kotlik Social Media in the Classroom with Schoology Advanced Techniques
6 1
Ronald Kotlik Social Media in the Classroom with Schoology Basic Techniques
6 1
Ronald Kotlik Tech Tools for Common Core Close Reading of Text
6 1
Clarence Central School Board Minutes September 16, 2019
6
Ronald Kotlik Using Google Sites in the Classroom
6 1
Ronald Kotlik Virtual Reality in the Classroom
6 1
SUMMER CURRICULUM PROJECTS
Approval for 2019 Summer Curriculum Project requests from Kristin Overholt requesting teacher workdays at $145/day.
SUMMER CURRICULUM PROJECTS PROJECT TITILE SCHOOL PARTICIPANT DAYS
No Red Ink Training SH Haas, Cheryl .5 No Red Ink Training CC Layer, Michelle .5 Leader in Me LV Papilli, Janine 1 Kindergarten Orientation HH Hausrath, Michelle .5 Kindergarten Orientation HH Muraco, Gillian .5 Kindergarten Orientation HH Bush, Julie .5 Kindergarten Orientation HH Stone, Pamela .5 Kindergarten Orientation HH Zahn, Kristin .5 Kindergarten Orientation LV Cieslewicz, Sonya .5 Kindergarten Orientation LV Maskell, Diana .5 Kindergarten Orientation LV McDowell, Angela .5 Kindergarten Orientation LV Szymanski, Sarah .5
FALL/WINTER CURRICULUM PROJECTS
Approval for 2019 Fall/Winter Curriculum Project requests from Kristin Overholt requesting teacher workdays at $145/day.
CURRICULUM PROJECTS PROJECT TITILE SCHOOL PARTICIPANT DAYS
Science 6 CMS Deborah Wehrlin 7 Science 6 CMS Christine Hanlon 7 Science 6 CMS Kathryn Wright 7 Science 6 CMS Mallory Brownell 7
SUBSTITUTE TEACHER LIST
Additions:
James Benz Art K-12
Natalie Berrafato Not Certified, (40 day limit)
Clarence Central School Board Minutes September 16, 2019
7
Hope Bongiorno Special Education Carolyn Cimato Not Certified, (40 day limit) Brian Cory Health Deborah Maxey Not Certified, (40 day limit)
Matthew Millace Not Certified, (40 day limit)
Gloria O’Neill N, K & Grades 1-6, Reading
Deletion: Stacy Reiter (Literacy B-6 & 5-12, Students w/Disabilities B-2 & 7-12 Generalist)
AMEND PREVIOUS BOARD ACTION
Acceptance of the following instructional Board Action Amendment:
Finune Shaibi was originally appointed to the Curriculum Coordinator and Chief Information Officer position with a start date of August 27, 2019 on the August 26, 2019 Board agenda. Miss Shaibi’s actual start date is September 27, 2019. Her probationary period is September 27, 2019 through September 26, 2023.
CARRIED – All Members Present Voted YES
47. It was moved by Mr. Priore and seconded by Mrs. Andrews that the Board approved the following Non-Instructional Staff Personnel Changes as submitted and recommended: AMEND PREVIOUS BOARD ACTION
Acceptance of the following non-instructional Board Action Amendment: At the August 26, 2019 Board of Education meeting, Christopher Cozzarin was appointed to a custodian position at the rate of $15.41/hour, plus $.55/hour night differential. The rate of pay should be $15.66/hour, plus $.55/hour night differential effective August 27, 2019.
RESIGNATIONS Acceptance of the following non-instructional resignations:
Non-Instructional Staff Changes
Clarence Central School Board Minutes September 16, 2019
8
Lauren Cianciulli, teacher aide, resigns effective September 10, 2019.
Sandra Pavlock, principal clerk typist, resigns for retirement purposes effective December 6, 2019. Sandy began her career in 2006 as a senior clerk typist working in the Special Education Office. In 2008, Sandy promoted to the Curriculum Office as a principal clerk typist. In 2013, she moved to the high school as the secretary to the principal. Sandy retires after thirteen and a half years of service to the District. Heidi Richmond, teacher aide, resigns effective July 26, 2019. Christine Santora, bus attendant, resigns effective August 26, 2019.
CHANGE IN STATUS
Approval of the following non-instructional change in status: Judith Alexin, teacher aide at Clarence Middle School, increase in hours from 6.5 hours/day to 6.75 hours/day based on student needs. Nancy Colosimo, teacher aide at Clarence Middle School, increase in hours from 6.5 hours/day to 6.75 hours/day based on student needs. Patricia Dobrick, teacher aide at Clarence Middle School, increase in hours from 6.5 hours/day to 6.75 hours/day based on student needs. Martha Kenney, teacher aide at Ledgeview Elementary, increase in hours from 6.0 hours/day to 6.25 hours/day based on student needs. Sandra Klingensmith, teacher aide at Clarence Middle School, increase in hours from 6.5 hours/day to 6.75 hours/day based on student needs. Diane Mantzanis, teacher aide at Clarence Middle School, increase in hours from 6.5 hours/day to 6.75 hours/ day based on student needs. Christopher McGee, teacher aide at Clarence Middle School, increase in hours from 6.5 hours/day to 6.75 hours/day based on student needs. Michelle Ross, teacher aide at Clarence Middle School, increase in hours from 6.5 hours/day to 6.75 hours/day based on student needs.
Silvia Terpin, front door monitor at Sheridan Hill Elementary, decrease in hours from 7.75 hours/day to 6.75 hours/day. Suzanne Thur, teacher aide at Clarence Middle School, increase in hours from 6.75 hours/day to 7.5 hours/day (Monday – Thursday) based on
Clarence Central School Board Minutes September 16, 2019
9
student needs.
REQUEST FOR EXTENSION OF LEAVE OF ABSENCE
Approval of the following non-instructional request for extension of leave of absence: Barbara Birkmeyer, cleaner, requests an extension of her unpaid medical leave of absence effective September 13, 2019 – October 8, 2019. Barbara Proszek, bus attendant, requests an extension of her unpaid medical leave of absence effective September 4, 2019 – October 1, 2019. APPOINTMENTS Approval of the following non-instructional appointments: Name: Christin Baker Assignment: Teacher Aide (Probationary) - CHS Effective: September 17, 2019 Salary: $12.42/hour, 6.75 hours/day Additional Information: Ms. Baker comes to the district with experience as a classroom aide at Arcade Elementary School. She previously worked in a childcare setting with students ranging from age three to age six. This is a new position.
Name: Lisa Berghorn Assignment: Teacher Aide (Probationary) Ledgeview Elementary Effective: September 17, 2019 Salary: $12.42/hour, 6.25 hours/day Additional Information: Ms. Berghorn began subbing as a teacher aide in the district during the 2018-19 school year. This is a new position.
Name: James Boglioli Assignment: School/Pool Monitor (Temporary) – CHS/CMS Effective: September 16, 2019 – November 1, 2019 Salary: $11.10/hour, 2 hours/day Additional Information: Mr. Boglioli will serve as a lifeguard during the girls’ & boys’ swimming season. This is an annual appointment.
Name: Karen Jozwiak Assignment: Teacher Aide (Probationary) - CHS Effective: September 17, 2019 Salary: $12.42/hour, 6.5 hours/day
Clarence Central School Board Minutes September 16, 2019
10
Additional Information: Ms. Jozwiak previously held sales positions in the private sector. She replaces Sue Andrews who resigned.
Name: Michael Losi Assignment: Laborer – Project Crew (Probationary) Effective: September 17, 2019 Salary: $14.00/hour, plus $.55/hr night differential 8 hours/day Additional Information: Mr. Losi held positions with both BJ’s and Home Depot. He replaces Chris Cozzarin who was promoted to a custodial position.
Name: Denise Nagle Assignment: Teacher Aide (Probationary) – CMS Effective: September 23, 2019 Salary: $12.42/hour, 6.75 hours/day Additional Information: Ms. Nagel earned a bachelor’s degree in Environmental Studies from the University at Buffalo. She has experience working as a youth minister and religious educator. This is a new position.
SUBSTITUTES
Bus Attendant Add: Robert Benkleman Jill Felber Registered Professional Nurse (School) Add: Kristine Spiegel Teacher Aide/Monitor
Add: Ruth Bassarath Siobhan Comeau Ruth Harner Debra Kustas Jocelyn Kurtz Mary Malone Deborah Morley Vinessa Schreckengost Julie Zang
Clarence Central School Board Minutes September 16, 2019
11
Remove: Lisa Berghorn Eileen Bull Claire Greene Karen Jozwiak Laura Miller
CARRIED – All Members Present Voted YES
48. It was moved by Mrs. Andrews and seconded by Mrs. Snyder that the Board approve the Committee on Special Education recommendations as submitted for the meetings of May 17, August 17, 22, 26, 28, 29, 30, September 3, 4 and 9, 2019. The Board also approved the Committee on Preschool Special Education recommendations as submitted for the meetings of August 22, 28, 29, September 4 and 9, 2019.
CARRIED – All Members Present Voted YES
Committee on Special Education (CSE), Committee on Preschool Special Education (CPSE)
49. It was moved by Mrs. Andrews and seconded by Mr. Stock that the Board approve the following field trips as submitted and recommended:
CHS 2019 NYSSMA All State Music Conference Rochester, NY, December 5-8, 2019 Girls Varsity Volleyball Horseheads Classic Invitation Horseheads, NY, October 18-19, 2019 CARRIED – All Members Present Voted YES
Field Trips
50. The Board held a discussion on the Athletic Placement Process.
Information
51. President Fuchs opened the meeting for a Question and Answer Period for those in attendance who wished to address the Board of Education.
Question & Answer
52. The Board received the following Schedule of Meetings for the months of October, November and December 2019. The next regular Board Meeting will be held on October 15, 2019 at the Ledgeview Elementary School at 7:00 p.m. October 15, 2019 Meeting with Keith Kuwik Ledgeview 6:15 PM BOE Meeting 7 PM October 23-26, 2019 NYSSBA 100th Annual Convention Rochester, NY
Schedule of Meetings
Clarence Central School Board Minutes September 16, 2019
12
Attending: Michael Fuchs, Tricia Andrews, Dawn Snyder, Dennis Priore, Geoffrey Hicks November 18, 2019 Meeting with Jenna Arroyo Sheridan Hill 6:15 PM BOE Meeting 7 PM December16, 2019 Meeting with Margaret Aldrich Harris Hill 6:15 PM BOE Meeting 7 PM
53. The Board received the following Schedule of Events for the months of September and October 2019. PLEASE CHECK THE CCSD DISTRICT CALENDAR/HANDBOOK OR THE WEBSITE FOR MORE DETAILED INFORMATION September 17 CMS Grade 8 Open House 6:30 pm September 18 CMS Grade 6 Open House 6:30 pm September 10 CMS Grade 7 Open House 6:30 pm SH Grade 5 to Camp Weona September 24 CHS PTO Meeting in Library 7 pm September 26 HH 65th Anniversary Opening Assembly September 27 SH Cider Run SH PTO Bingo Night 6 pm September 28 Practice SAT/ACT Test—CHS Library 9 am
Schedule of Upcoming Events
Clarence Central School Board Minutes September 16, 2019
13
October 1 CC PTO Meeting 6:30 pm CHS Financial Aid Night 7 pm Winter Sports Registration opens October 4 Emergency Drill-15 minute early dismissal October 7 CHS Powderpuff Football 7 pm October 8 SH PTO Meeting 6:15 pm October 10 CHS Homecoming Pep Rally HH Book Fair Family Night October 11 Homecoming Football Game 7 pm October 12 Fun Run at CHS, 9 AM CSEF Community Carnival Homecoming Dance
54. At 8:06 pm, it was moved by Mrs. Snyder and seconded by Mr. Priore that the meeting adjourn and move to Executive Session for the purpose of discussing upcoming negotiations with the CSEA.
CARRIED – All Members Present Voted YES
Adjournment to Executive Session
___________________________________
Richard J. Mancuso, Clerk of the Board
EXECUTIVE SESSION
FOR
MEETING NO. 3
The topics discussed at this Executive Sessions were as follows:
For the purpose of discussing upcoming negotiations with the CSEA.
Clarence Central School District
Capital Project Proposal
October 2019
a Board of Education appointed 13 member committee was Tasked to:
• To examine the capital needs of the District and determine if a capital project is needed• Recommend the basic scope of a potential project• Recommend the size of a potential project• Recommend the timing of a potential project
Committee Members
• Christine Brophy Rick Mancuso• Jim Dorigo Joe Moronski• Andrea Duquette Keith Parwulski• Geoff Hicks Dennis Priore• Maryellen Kloss Paul Runfola• Jason Lahti Stacey Victoria• Brian Logel
In general - What did the Committee do??
• Met from February through April• Reviewed the 2015 Building Condition Survey; a document that is
produced every five years that shows the condition of every system in every area of all buildings, including their useful life• Reviewed the Debt Service of the District; how much the district has
invested in capital needs and how much is paid for by NYS compared to our local community• Debated, discussed and came to a general consensus regarding a
recommendation to the Board of Education
Basic Recommendation
• The Districts buildings are valued at nearly $300,000,000. As such capital needs must be addressed on a regular basis.• The BOE should consider a Capital Improvement Project that
coincides with old debt dropping off so that the net effect on individual tax payers is no increase to their taxes. An ongoing program such as this is important to safeguard the Districts assets.
Final Recommendation
• A capital project for needed maintenance items and the following items of consensus by the committee is recommended for a fall vote to coincide with the districts debt relief schedule• Include:
• Family support center• Auditorium & various music upgrades
The following pictures show some of the areas the committee and BOE have decided are necessary
maintenance items
Not shown is a large amount of paving needed throughout the district but especially at the bus garage
Exterior Walls throughout the District
Repointing & re-facing walls will prevent leaks which could harbor mold
Also providing better climate control & safety
Weather takes a toll on many sets of stairsPresenting many safety issues
STAIRS II
Flooring throughout the district must be addressedMany areas similar to this are in need of repair.Repairing small sections without a new base and updated flexible tile is a never ending project
Outside light standards While we do safety inspections several of these will need replacing or repairing; doing it outside of a project is more expensive and does not receive NYS aid
Old façade not up to standardA few areas from the 1950’s or 1960’s are simply out dated and should be upgraded
Many roof top HVAC units are past or approaching their end of life
HVAC IIThere are over 80 units district wide at least 30 should be considered for replacement
Roofing District wide
We have over 800,000 square feet of roofs in the districtWe have a charted schedule for useful lifeApprox. 100,000 square feet should be included in this project
Separate secure visitor area. Reconfigure the entrances to our buildings to make a secure visitor entrance.
All bldgs. (2 @ HS)• Secure room makes door monitor safe instead of
being first in an emergency• Door monitor being in a secure room will have
time to “sound alarm” in an emergency
BOE Deliberations
• The BOE toured facilities• Received detailed lists of work proposed
• The five year facilities plan had over $40MM of potential work• Reviewed debt service schedules and fold in• Reviewed fund balance for $1MM contribution
• BOCES Cap. Project mandatory contribution was taken into consideration
• Discussed and debated
Capital Project Vote 12/3/19$27.2MM
Funding
$700,000EXCEL monies must be used for ADA or Energy Efficiencies
$25,500,000Borrowed fundsBUDGET NEUTRAL AS PREVIOUS DEBT DROPS OFF
$1,000,000District fund balance contribution
$27,200,000
Breakdown of $27.2 MM by Category
Building Security Reconfiguration of entrances $1,600,000 Family Support Center $750,000 Auditorium and Music room upgrades HS & MS $650,000 Heating, Ventilating & air conditioning replacement & repair $6MM Roofing and associated masonry work $5.7MM Flooring including classrooms, kitchens and gym walls $3.9MM Paving (Including an entire replacement at the bus garage) $3.5MM Masonry, Brick restoration, stairs, sidewalks $1.6MM Safety and code requirements (h/c accessibility, fire alarms) $1.1MM Building Structure Items, Doors, soffits, windows $1MM Plumbing, hot water heaters, piping, lavatories $800K Electrical, lights, panels, sound $600K
Breakdown of $27.2 MM by BuildingBuilding Security Reconfiguration of entrances $1,600,000 Family Support Center $750,000 Auditorium and Music room upgrades HS & MS $650,000 High School* $8.6MM Middle School $6.5MM CC $2.8MM Transp $2.1MM LV $1.6MM SH $1.2MM HH $1MM Bldgs and Grounds $400K *includes $700K for renovation of Sports Ctr & new Storage building
Detailed information is on our website
www.clarenceschools.org
• The facilities committee work
• The scope of the project
•Voting information
CLARENCE CENTRAL SCHOOL DIST
Appropriation Status Summary Report By Function From 7/1/2019 To 6/30/2020
Account Description Adjustments Adj. Budget Expensed Encumbered AvailableBudget
*BOARD OF EDUCATION1010 18,000.000.0018,000.00 2,450.002,752.97 12,797.03
*DISTRICT MEETING1060 1,000.000.001,000.00 0.000.00 1,000.00
*CHIEF SCHOOL ADMINISTRATOR1240 312,300.241,090.24311,210.00 156,933.9784,814.87 70,551.40
*BUSINESS ADMINISTRATION1310 553,778.976,763.97547,015.00 143,285.51121,695.39 288,798.07
*AUDITING1320 29,000.000.0029,000.00 0.0022,549.00 6,451.00
*TREASURER1325 4,000.000.004,000.00 0.000.00 4,000.00
*TAX COLLECTOR1330 8,000.000.008,000.00 0.000.00 8,000.00
*FISCAL AGENT FEE1380 7,200.000.007,200.00 0.005,487.25 1,712.75
*LEGAL1420 71,200.000.0071,200.00 0.0010,955.20 60,244.80
*PERSONNEL1430 340,907.00717.00340,190.00 92,900.7982,372.04 165,634.17
*OPERATION OF PLANT1620 5,437,074.23769,104.234,667,970.00 1,885,370.521,017,381.09 2,534,322.62
*MAINTENANCE OF PLANT1621 820,726.92109,806.92710,920.00 59,600.09310,784.39 450,342.44
*CENTRAL PRINTING & MAILING1670 30,000.000.0030,000.00 0.006,666.68 23,333.32
*CENTRAL DATA PROCESSING1680 749,900.000.00749,900.00 578.87222,728.73 526,592.40
*UNALLOCATED INSURANCE1910 335,000.000.00335,000.00 0.00287,045.00 47,955.00
*SCHOOL ASSOCIATION DUES1920 30,000.000.0030,000.00 0.008,363.00 21,637.00
*ASSESSMENTS ON SCHOOL PROPERTY1950 68,600.000.0068,600.00 0.000.00 68,600.00
*REFUND ON REAL PROPERTY TAXES1964 1,000.000.001,000.00 0.000.00 1,000.00
*BOCES ADMINISTRATIVE COSTS1981 445,900.000.00445,900.00 0.00145,359.64 300,540.36
*CURRICULUM DEVEL & SUPERVISION2010 289,130.0095,000.00194,130.00 87,027.1355,602.07 146,500.80
*SUPERVISION-REGULAR SCHOOL2020 1,639,201.9437,506.941,601,695.00 1,793,236.82402,507.15 -556,542.03
*SUPERVISION-SPECIAL SCHOOLS2040 211,245.000.00211,245.00 151,431.4455,790.56 4,023.00
*RESEARCH, PLANNING & EVALUAT2060 60,000.000.0060,000.00 0.0018,736.43 41,263.57
*INSERVICE TRAINING-INSTRUCTION2070 195,000.000.00195,000.00 0.0072,715.42 122,284.58
*TEACHING-REGULAR SCHOOL2110 30,101,413.74318,053.7429,783,360.00 39,927,682.343,810,707.65 -13,636,976.25
*PROGRAMS-STUDENTS W/ DISABILITIES2250 9,942,898.91516,713.919,426,185.00 11,147,301.651,582,180.74 -2,786,583.48
*OCCUPATIONAL EDUCATION2280 850,000.000.00850,000.00 0.00136,079.16 713,920.84
*TEACHING-SPECIAL SCHOOLS2330 243,400.0035,970.00207,430.00 18,347.00132,233.29 92,819.71
*SCHOOL LIBRARY & AUDIOVISUAL2610 418,273.53-12,791.47431,065.00 542,611.5263,114.08 -187,452.07
*COMPUTER ASSISTED INSTRUCTION2630 1,862,509.951,366,049.95496,460.00 68,236.051,466,550.03 327,723.87
*GUIDANCE-REGULAR SCHOOL2810 718,845.00-16,485.00735,330.00 1,176,754.36125,255.48 -583,164.84
*HEALTH SERVICES-REGULAR SCHOOL2815 716,822.6611,372.66705,450.00 21,184.2769,625.40 626,012.99
*PSYCHOLOGICAL SRVC-REG SCHOOL2820 484,620.000.00484,620.00 819,012.2260,393.78 -394,786.00
10/10/2019 12:24 PM 1/2Page
CLARENCE CENTRAL SCHOOL DIST
Appropriation Status Summary Report By Function From 7/1/2019 To 6/30/2020
Account Description Adjustments Adj. Budget Expensed Encumbered AvailableBudget
*SOCIAL WORK SRVC-REG SCHOOL2825 210,527.6632,517.66178,010.00 44,223.3417,811.88 148,492.44
*CO-CURRICULAR ACTIV-REG SCHL2850 6,916.004,916.002,000.00 912.971,117.00 4,886.03
*INTERSCHOL ATHLETICS-REG SCHL2855 186,358.5716,358.57170,000.00 3,724.7034,639.22 147,994.65
*DISTRICT TRANSPORT-MEDICAID5510 4,324,394.61266,969.614,057,425.00 1,161,680.46679,918.02 2,482,796.13
*GARAGE BUILDING5530 55,141.2211,016.2244,125.00 44,929.455,186.77 5,025.00
*STATE RETIREMENT9010 1,395,000.000.001,395,000.00 0.000.00 1,395,000.00
*TEACHERS' RETIREMENT9020 3,718,405.000.003,718,405.00 0.00101.56 3,718,303.44
*SOCIAL SECURITY9030 3,500,000.000.003,500,000.00 0.00449,180.37 3,050,819.63
*WORKERS' COMPENSATION9040 612,000.000.00612,000.00 0.00511,954.00 100,046.00
*LIFE INSURANCE9045 74,000.000.0074,000.00 0.0012,908.00 61,092.00
*UNEMPLOYMENT INSURANCE9050 20,000.000.0020,000.00 750.001,981.90 17,268.10
*HOSPITAL, MEDICAL & DENTAL INS9060 9,544,790.982,740.989,542,050.00 1,141,835.371,875,283.12 6,527,672.49
*OTHER BENEFITS9089 60,360.000.0060,360.00 29,412.000.00 30,948.00
*DEBT SERVICE9711 7,541,750.000.007,541,750.00 0.000.00 7,541,750.00
*BOND ANTICIPATION NOTES9732 994,385.000.00994,385.00 0.00994,380.23 4.77
85,667,585.00 3,573,392.13 89,240,977.13 13,754,655.7314,964,908.56 60,521,412.84Fund ATotals:
85,667,585.00 3,573,392.13 89,240,977.13 13,754,655.7314,964,908.56 60,521,412.84Grand Totals:
10/10/2019 12:24 PM 2/2Page
CLARENCE CENTRAL SCHOOL DIST
Revenue Status Report From 7/1/2019 To 6/30/2020
Account Description Budget Adjustments Revised Budget Revenue Earned Unearned Revenue
A 1001 REAL PROPERTY TAXES 49,401,840.00 0.00 49,401,840.00 0.00 49,401,840.00
A 1001.001 PROPERTY TAX CLARENCE 0.00 0.00 0.00 20,937,789.59 -20,937,789.59
A 1001.003 PROPERTY TAX AMHERST 0.00 0.00 0.00 812,534.21 -812,534.21
A 1001.004 PROPERTY TAX LANCASTER 0.00 0.00 0.00 33,200.00 -33,200.00
A 1081 OTHER PAYMENTS IN LIEU OF 788,000.00 0.00 788,000.00 443,672.74 344,327.26
A 1090 INTEREST/PENALTIES ON PROP. TAXES 2,000.00 0.00 2,000.00 0.00 2,000.00
A 1120 SALES TAX 5,798,000.00 0.00 5,798,000.00 1,463,573.93 4,334,426.07
A 1315 CONTINUING EDUCATION TUITION FROMINDIVI
170,000.00 0.00 170,000.00 89,505.00 80,495.00
A 1335 OTHER STUDENT FEES AND CH 1,000.00 0.00 1,000.00 12,061.00 -11,061.00
A 1410 ADMISSIONS 5,000.00 0.00 5,000.00 5,460.25 -460.25
A 1489 OTHER CHARGES FOR SERVICE 1,000.00 0.00 1,000.00 4,331.49 -3,331.49
A 2230 DAY SCHOOL TUITIION OTHER DISTS 0.00 0.00 0.00 11,823.00 -11,823.00
A 2235 BOCES CLASSROOMS SERVICES 60,445.00 0.00 60,445.00 0.00 60,445.00
A 2280 HEALTH SERV FOR OTHER GOV 70,000.00 0.00 70,000.00 0.00 70,000.00
A 2401 INTEREST AND EARNINGS 80,000.00 0.00 80,000.00 27,110.11 52,889.89
A 2401.884 DEBT RESERVE 0.00 0.00 0.00 117.09 -117.09
A 2410 USE OF BUILDINGS 1,000.00 0.00 1,000.00 0.00 1,000.00
A 2440 BAND INSTRUMENT RENTAL 10,000.00 0.00 10,000.00 5,500.00 4,500.00
A 2650 SALE OF SCRAP & EXCESS MATERIAL 6,000.00 0.00 6,000.00 419.44 5,580.56
A 2680 INS. RECOVERIES TRANSP. 15,000.00 0.00 15,000.00 0.00 15,000.00
A 2690 OTHER COMPENSATION 1,000.00 0.00 1,000.00 75.00 925.00
A 2701 BOCES REFUND PRIOR YR 276,000.00 0.00 276,000.00 0.00 276,000.00
A 2703 OTHER REFUNDS PRIOR YR 0.00 0.00 0.00 130,594.16 -130,594.16
A 2705 GIFTS AND DONATIONS 0.00 0.00 0.00 179.72 -179.72
A 2710 PREMIUM ON OBLIGATIONS 0.00 0.00 0.00 14,960.00 -14,960.00
A 3101 STATE AID (BASIC) 26,211,300.00 0.00 26,211,300.00 0.00 26,211,300.00
A 3101.001 MEDICAID 0.00 0.00 0.00 81,895.65 -81,895.65
A 3101.002 STATE AID EXCESS COST 0.00 0.00 0.00 694,545.55 -694,545.55
A 3102 LOTTERY AID (Section 3609b) 0.00 0.00 0.00 4,198,068.90 -4,198,068.90
A 3102.001 VLT LOTTERY GRANTS 0.00 0.00 0.00 90,625.03 -90,625.03
A 3103 BOCES AID 0.00 0.00 0.00 482,217.63 -482,217.63
A 3104 TUITION FOR HANDICAP 0.00 0.00 0.00 8,103.50 -8,103.50
A 4601 MEDICAID ASSISTANCE 570,000.00 0.00 570,000.00 81,895.65 488,104.35
10/10/2019 12:34 PM 1/2Page
CLARENCE CENTRAL SCHOOL DIST
Revenue Status Report From 7/1/2019 To 6/30/2020
Account Description Budget Adjustments Revised Budget Revenue Earned Unearned Revenue
0.0083,467,585.00 83,467,585.00 53,837,326.3629,630,258.64A Totals:
83,467,585.0083,467,585.00 0.00 53,837,326.36Grand Totals: 29,630,258.64
10/10/2019 12:34 PM 2/2Page
CLARENCE CENTRAL SCHOOL DIST
Appropriation Status Summary Report By Function From 7/1/2019 To 7/31/2019
Account Description Adjustments Adj. Budget Expensed Encumbered AvailableBudget
*BOARD OF EDUCATION1010 18,000.000.0018,000.00 3,426.48405.71 14,167.81
*DISTRICT MEETING1060 1,000.000.001,000.00 0.000.00 1,000.00
*CHIEF SCHOOL ADMINISTRATOR1240 312,300.241,090.24311,210.00 136.0727,361.69 284,802.48
*BUSINESS ADMINISTRATION1310 554,182.977,167.97547,015.00 11,480.5234,283.57 508,418.88
*AUDITING1320 29,000.000.0029,000.00 0.000.00 29,000.00
*TREASURER1325 4,000.000.004,000.00 0.000.00 4,000.00
*TAX COLLECTOR1330 8,000.000.008,000.00 0.000.00 8,000.00
*FISCAL AGENT FEE1380 7,200.000.007,200.00 0.000.00 7,200.00
*LEGAL1420 71,200.000.0071,200.00 0.006,880.23 64,319.77
*PERSONNEL1430 340,503.00313.00340,190.00 570.0023,213.08 316,719.92
*OPERATION OF PLANT1620 5,472,074.23804,104.234,667,970.00 2,083,636.83212,899.46 3,175,537.94
*MAINTENANCE OF PLANT1621 785,726.9274,806.92710,920.00 79,450.8397,883.11 608,392.98
*CENTRAL PRINTING & MAILING1670 30,000.000.0030,000.00 0.001,666.67 28,333.33
*CENTRAL DATA PROCESSING1680 749,900.000.00749,900.00 0.0055,085.28 694,814.72
*UNALLOCATED INSURANCE1910 335,000.000.00335,000.00 0.00281,897.00 53,103.00
*SCHOOL ASSOCIATION DUES1920 30,000.000.0030,000.00 0.008,363.00 21,637.00
*ASSESSMENTS ON SCHOOL PROPERTY1950 68,600.000.0068,600.00 0.000.00 68,600.00
*REFUND ON REAL PROPERTY TAXES1964 1,000.000.001,000.00 0.000.00 1,000.00
*BOCES ADMINISTRATIVE COSTS1981 445,900.000.00445,900.00 0.0036,339.91 409,560.09
*CURRICULUM DEVEL & SUPERVISION2010 194,130.000.00194,130.00 4,891.9711,825.60 177,412.43
*SUPERVISION-REGULAR SCHOOL2020 1,636,401.9434,706.941,601,695.00 11,437.43121,010.37 1,503,954.14
*SUPERVISION-SPECIAL SCHOOLS2040 211,245.000.00211,245.00 0.0015,940.16 195,304.84
*RESEARCH, PLANNING & EVALUAT2060 60,000.000.0060,000.00 0.004,338.88 55,661.12
*INSERVICE TRAINING-INSTRUCTION2070 195,000.000.00195,000.00 0.0016,515.94 178,484.06
*TEACHING-REGULAR SCHOOL2110 30,186,534.74403,174.7429,783,360.00 574,024.99235,689.57 29,376,820.18
*PROGRAMS-STUDENTS W/ DISABILITIES2250 9,942,898.91516,713.919,426,185.00 360,543.43260,689.54 9,321,665.94
*OCCUPATIONAL EDUCATION2280 850,000.000.00850,000.00 0.000.00 850,000.00
*TEACHING-SPECIAL SCHOOLS2330 243,400.0035,970.00207,430.00 22,135.5845,762.65 175,501.77
*SCHOOL LIBRARY & AUDIOVISUAL2610 418,273.53-12,791.47431,065.00 9,391.046,502.67 402,379.82
*COMPUTER ASSISTED INSTRUCTION2630 1,862,509.951,366,049.95496,460.00 1,327,997.55161,817.35 372,695.05
*GUIDANCE-REGULAR SCHOOL2810 730,845.00-4,485.00735,330.00 1,140.007,864.47 721,840.53
*HEALTH SERVICES-REGULAR SCHOOL2815 716,822.6611,372.66705,450.00 34,145.2613,782.19 668,895.21
*PSYCHOLOGICAL SRVC-REG SCHOOL2820 484,620.000.00484,620.00 0.002,200.00 482,420.00
10/10/2019 12:25 PM 1/2Page
CLARENCE CENTRAL SCHOOL DIST
Appropriation Status Summary Report By Function From 7/1/2019 To 7/31/2019
Account Description Adjustments Adj. Budget Expensed Encumbered AvailableBudget
*SOCIAL WORK SRVC-REG SCHOOL2825 210,527.6632,517.66178,010.00 517.661,943.97 208,066.03
*CO-CURRICULAR ACTIV-REG SCHL2850 6,916.004,916.002,000.00 0.00997.00 5,919.00
*INTERSCHOL ATHLETICS-REG SCHL2855 178,071.578,071.57170,000.00 17,208.671,055.50 159,807.40
*DISTRICT TRANSPORT-MEDICAID5510 4,324,394.61266,969.614,057,425.00 1,121,806.51227,166.22 2,975,421.88
*GARAGE BUILDING5530 55,141.2211,016.2244,125.00 48,921.021,195.20 5,025.00
*STATE RETIREMENT9010 1,395,000.000.001,395,000.00 0.000.00 1,395,000.00
*TEACHERS' RETIREMENT9020 3,718,405.000.003,718,405.00 0.000.00 3,718,405.00
*SOCIAL SECURITY9030 3,500,000.000.003,500,000.00 0.0057,028.48 3,442,971.52
*WORKERS' COMPENSATION9040 612,000.000.00612,000.00 0.00511,954.00 100,046.00
*LIFE INSURANCE9045 74,000.000.0074,000.00 0.003,408.00 70,592.00
*UNEMPLOYMENT INSURANCE9050 20,000.000.0020,000.00 1,125.001,606.90 17,268.10
*HOSPITAL, MEDICAL & DENTAL INS9060 9,553,756.9811,706.989,542,050.00 1,452,088.86680,260.97 7,421,407.15
*OTHER BENEFITS9089 60,360.000.0060,360.00 29,412.000.00 30,948.00
*DEBT SERVICE9711 7,541,750.000.007,541,750.00 0.000.00 7,541,750.00
*BOND ANTICIPATION NOTES9732 994,385.000.00994,385.00 0.00994,380.23 4.77
85,667,585.00 3,573,392.13 89,240,977.13 77,874,274.864,171,214.57 7,195,487.70Fund ATotals:
85,667,585.00 3,573,392.13 89,240,977.13 77,874,274.864,171,214.57 7,195,487.70Grand Totals:
10/10/2019 12:25 PM 2/2Page
CLARENCE CENTRAL SCHOOL DIST
Revenue Status Report From 7/1/2019 To 7/31/2019
Account Description Budget Adjustments Revised Budget Revenue Earned Unearned Revenue
A 1001 REAL PROPERTY TAXES 49,401,840.00 0.00 49,401,840.00 0.00 49,401,840.00
A 1081 OTHER PAYMENTS IN LIEU OF 788,000.00 0.00 788,000.00 0.00 788,000.00
A 1090 INTEREST/PENALTIES ON PROP. TAXES 2,000.00 0.00 2,000.00 0.00 2,000.00
A 1120 SALES TAX 5,798,000.00 0.00 5,798,000.00 0.00 5,798,000.00
A 1315 CONTINUING EDUCATION TUITION FROMINDIVI
170,000.00 0.00 170,000.00 36,654.00 133,346.00
A 1335 OTHER STUDENT FEES AND CH 1,000.00 0.00 1,000.00 242.25 757.75
A 1410 ADMISSIONS 5,000.00 0.00 5,000.00 0.00 5,000.00
A 1489 OTHER CHARGES FOR SERVICE 1,000.00 0.00 1,000.00 431.49 568.51
A 2230 DAY SCHOOL TUITIION OTHER DISTS 0.00 0.00 0.00 11,823.00 -11,823.00
A 2235 BOCES CLASSROOMS SERVICES 60,445.00 0.00 60,445.00 0.00 60,445.00
A 2280 HEALTH SERV FOR OTHER GOV 70,000.00 0.00 70,000.00 0.00 70,000.00
A 2401 INTEREST AND EARNINGS 80,000.00 0.00 80,000.00 11,036.30 68,963.70
A 2401.884 DEBT RESERVE 0.00 0.00 0.00 3.20 -3.20
A 2410 USE OF BUILDINGS 1,000.00 0.00 1,000.00 0.00 1,000.00
A 2440 BAND INSTRUMENT RENTAL 10,000.00 0.00 10,000.00 0.00 10,000.00
A 2650 SALE OF SCRAP & EXCESS MATERIAL 6,000.00 0.00 6,000.00 129.44 5,870.56
A 2680 INS. RECOVERIES TRANSP. 15,000.00 0.00 15,000.00 0.00 15,000.00
A 2690 OTHER COMPENSATION 1,000.00 0.00 1,000.00 0.00 1,000.00
A 2701 BOCES REFUND PRIOR YR 276,000.00 0.00 276,000.00 0.00 276,000.00
A 2703 OTHER REFUNDS PRIOR YR 0.00 0.00 0.00 50,332.80 -50,332.80
A 2710 PREMIUM ON OBLIGATIONS 0.00 0.00 0.00 14,960.00 -14,960.00
A 3101 STATE AID (BASIC) 26,211,300.00 0.00 26,211,300.00 0.00 26,211,300.00
A 3101.001 MEDICAID 0.00 0.00 0.00 75,463.11 -75,463.11
A 4601 MEDICAID ASSISTANCE 570,000.00 0.00 570,000.00 75,463.11 494,536.89
0.0083,467,585.00 83,467,585.00 83,191,046.30276,538.70A Totals:
83,467,585.0083,467,585.00 0.00 83,191,046.30Grand Totals: 276,538.70
10/10/2019 12:35 PM 1/1Page
CLARENCE CENTRAL SCHOOL DIST
Appropriation Status Detail Report By Function From 7/1/2019 To 7/31/2019
Account Description Adjustments Adj. Budget Expensed Encumbered AvailableBudget
HB20 2110.240-51-5510 CONTRACTUAL 5,000.00 0.00 5,000.00 0.00 0.00 5,000.00
HSSB 2110.200-51 IT EQUIPMENT SMART SCHOOLS BOND 810.28 0.00 810.28 0.00 0.00 810.28
HSSB 2110.200-90 NATIVITY IT EQUIPMENT SMART SCHOOLSBOND
257.40 0.00 257.40 0.00 0.00 257.40
HB19 5510.210-51-5510 TRANSPORTATION EQUIPMENT 6,285.24 0.00 6,285.24 0.00 0.00 6,285.24
HB20 5510.210-51-5510 TRANSPORTATION EQUIPMENT 935,000.00 0.00 935,000.00 0.00 0.00 935,000.00
947,352.92 0.00 947,352.92 947,352.920.00 0.00Grand Totals:
10/10/2019 12:37 PM 1/1Page
CLARENCE CENTRAL SCHOOL DIST
Revenue Status Report From 7/1/2019 To 7/31/2019
Account Description Budget Adjustments Revised Budget Revenue Earned Unearned Revenue
HB15 5731 BOND ANTICIPATION NOTES 0.00 0.00 0.00 248,750.00 -248,750.00
0.000.00 0.00 -248,750.00248,750.00HB15 Totals:
HB16 5731 BOND ANTICIPATION NOTE 0.00 0.00 0.00 247,500.00 -247,500.00
0.000.00 0.00 -247,500.00247,500.00HB16 Totals:
HB17 5731 BOND ANTICIPATION NOTES 0.00 0.00 0.00 206,250.00 -206,250.00
0.000.00 0.00 -206,250.00206,250.00HB17 Totals:
HB18 5731 BOND ANTICIPATION NOTES 0.00 0.00 0.00 206,250.00 -206,250.00
0.000.00 0.00 -206,250.00206,250.00HB18 Totals:
0.000.00 0.00 -908,750.00Grand Totals: 908,750.00
10/10/2019 12:40 PM 1/1Page
CLARENCE CENTRAL SCHOOL DIST
Appropriation Status Detail Report By Function From 7/1/2019 To 7/31/2019
Account Description Adjustments Adj. Budget Expensed Encumbered AvailableBudget
C 2860.217-10 EQUIPMENT 122,000.00 123,648.00 245,648.00 0.00 123,648.00 122,000.00
C 2860.401-10 MANAGEMENT COMPANY FEES 1,103,000.00 0.00 1,103,000.00 0.00 0.00 1,103,000.00
C 2860.408-10 NUTRIKIDS FEES 15,000.00 0.00 15,000.00 113.75 0.00 14,886.25
C 2860.409-10 CONTRACTUAL 40,000.00 8,274.46 48,274.46 189.00 42,178.72 5,906.74
C 2860.410-10 FOOD PURCHASE COMMODITIES 100,000.00 0.00 100,000.00 0.00 0.00 100,000.00
C 2860.450-10 SUPPLIES 20,000.00 0.00 20,000.00 0.00 0.00 20,000.00
1,400,000.00 131,922.46 1,531,922.46 1,365,792.99302.75 165,826.72Fund CTotals:
1,400,000.00 131,922.46 1,531,922.46 1,365,792.99302.75 165,826.72Grand Totals:
10/10/2019 12:41 PM 1/1Page
CLARENCE CENTRAL SCHOOL DIST
Revenue Status Report From 7/1/2019 To 7/31/2019
Account Description Budget Adjustments Revised Budget Revenue Earned Unearned Revenue
C 1440.100 SALE OF TYPE A LUNCH LUN 550,000.00 0.00 550,000.00 2,135.34 547,864.66
C 1440.200 SALE OF TYPE A LUNCH BKF 45,000.00 0.00 45,000.00 0.00 45,000.00
C 1445.100 OTHER FOOD SALES LUN 289,000.00 0.00 289,000.00 0.00 289,000.00
C 1445.200 OTHER FOOD SALES BKF 30,000.00 0.00 30,000.00 0.00 30,000.00
C 2401.100 INTEREST AND EARNINGS 3,000.00 0.00 3,000.00 0.00 3,000.00
C 2701.100 REFUND OF PRIOR YR 1,000.00 0.00 1,000.00 0.00 1,000.00
C 2770.100 REBATES 1,000.00 0.00 1,000.00 0.00 1,000.00
C 3190.100 STATE AID LUN 30,000.00 0.00 30,000.00 0.00 30,000.00
C 3190.200 STATE AID BKF 1,000.00 0.00 1,000.00 0.00 1,000.00
C 4190.100 FEDERAL AID LUN 225,000.00 0.00 225,000.00 0.00 225,000.00
C 4190.101 FEDERAL COMMODITIES 95,000.00 0.00 95,000.00 0.00 95,000.00
C 4190.200 FEDERAL AID BKF 30,000.00 0.00 30,000.00 0.00 30,000.00
0.001,300,000.00 1,300,000.00 1,297,864.662,135.34C Totals:
1,300,000.001,300,000.00 0.00 1,297,864.66Grand Totals: 2,135.34
10/10/2019 12:43 PM 1/1Page
CLARENCE CENTRAL SCHOOL DIST
Appropriation Status Detail Report By Function From 7/1/2019 To 7/31/2019
Account Description Adjustments Adj. Budget Expensed Encumbered AvailableBudget
FMT19 2110.400-54 CONTRACTUAL 3,021.50 0.00 3,021.50 0.00 0.00 3,021.50
FMT19 2110.450-54 SUPPLIES & MATERIALS 10,668.00 0.00 10,668.00 0.00 0.00 10,668.00
FT118 2110.150-54 INSTRUCTIONAL WAGES 601.00 0.00 601.00 0.00 0.00 601.00
FT118 2110.152-54 STIPENDS 9,804.50 0.00 9,804.50 0.00 0.00 9,804.50
FT118 2110.400-54 CONTRACTUAL 298.00 0.00 298.00 0.00 0.00 298.00
FT118 2110.401-54 OUT OF DIST ALLOCATIONS 2,182.78 0.00 2,182.78 0.00 0.00 2,182.78
FT118 2110.450-54 SUPPLIES & MATERIAL 3,596.33 0.00 3,596.33 0.00 2,459.39 1,136.94
FT118 2110.460-54 TRAVEL EXPENSES 45,015.06 0.00 45,015.06 0.00 0.00 45,015.06
FT119 2110.150-54 INSTRUCTIONAL WAGES 10,305.00 0.00 10,305.00 0.00 0.00 10,305.00
FT119 2110.152-54 STIPENDS 27,586.00 0.00 27,586.00 0.00 0.00 27,586.00
FT119 2110.400-54 CONTRACTUAL 13,070.06 0.00 13,070.06 0.00 0.00 13,070.06
FT119 2110.401-54 OUT OF DIST ALLOCATIONS 17,437.10 0.00 17,437.10 0.00 0.00 17,437.10
FT119 2110.450-54 SUPPLIES & MATERIAL 27,685.83 0.00 27,685.83 0.00 3,214.46 24,471.37
FT119 2110.460-54 TRAVEL EXPENSES 15,175.39 0.00 15,175.39 0.00 0.00 15,175.39
FT218 2110.152-54 STIPENDS 4,548.00 0.00 4,548.00 0.00 0.00 4,548.00
FT218 2110.400-54 CONTRACTUAL 1,108.00 0.00 1,108.00 0.00 0.00 1,108.00
FT218 2110.450-54 SUPPLIES & MATERIALS 292.10 0.00 292.10 0.00 120.61 171.49
FT218 2110.460-54 TRAVEL EXPENSES 0.69 0.00 0.69 0.00 0.00 0.69
FT218 2110.490-54 BOCES SERVICE 3,920.00 0.00 3,920.00 0.00 0.00 3,920.00
FT219 2110.150-54 INSTRUCTIONAL WAGES 4,999.00 0.00 4,999.00 0.00 0.00 4,999.00
FT219 2110.152-54 STIPENDS 16,379.00 0.00 16,379.00 0.00 0.00 16,379.00
FT219 2110.400-54 CONTRACTUAL 16,500.00 0.00 16,500.00 0.00 12,000.00 4,500.00
FT219 2110.450-54 SUPPLIES & MATERIALS 5,705.92 0.00 5,705.92 0.00 0.00 5,705.92
FT219 2110.460-54 TRAVEL EXPENSES 9,532.95 0.00 9,532.95 0.00 0.00 9,532.95
FT318 2110.151-54 STIPENDS 5,130.00 0.00 5,130.00 0.00 0.00 5,130.00
FT318 2110.400-54 CONTRACTUAL 5,150.00 0.00 5,150.00 0.00 0.00 5,150.00
FT318 2110.401-54 OUT OF DIST ALLOCATIONS 630.00 0.00 630.00 0.00 0.00 630.00
FT318 2110.450-54 SUPPLIES & MATERIALS 0.54 0.00 0.54 0.00 0.00 0.54
FT318 2110.460-54 TRAVEL EXPENSES 4,425.00 0.00 4,425.00 0.00 0.00 4,425.00
FT319 2110.151-54 STIPENDS 1,620.00 0.00 1,620.00 0.00 0.00 1,620.00
FT319 2110.450-54 SUPPLIES & MATERIALS 16,455.00 0.00 16,455.00 0.00 0.00 16,455.00
FTIV19 2110.150-54 STIPENDS 3,500.00 0.00 3,500.00 0.00 0.00 3,500.00
FTIV19 2110.400-54 CONTRACTUAL 1,000.00 0.00 1,000.00 0.00 0.00 1,000.00
10/10/2019 12:45 PM 1/2Page
CLARENCE CENTRAL SCHOOL DIST
Appropriation Status Detail Report By Function From 7/1/2019 To 7/31/2019
Account Description Adjustments Adj. Budget Expensed Encumbered AvailableBudget
FTIV19 2110.450-54 SUPPLIES AND MATERIALS 20,031.90 0.00 20,031.90 0.00 6,437.10 13,594.80
FS118 2250.400-51 CONTRACTUAL 1,656.78 0.00 1,656.78 0.00 0.00 1,656.78
FS118 2250.472-51 TUITION ALLOCATION 4,161.00 0.00 4,161.00 0.00 0.00 4,161.00
FS119 2250.150-51 INSTRUCTIONAL WAGES 6,555.00 0.00 6,555.00 0.00 0.00 6,555.00
FS119 2250.400-51 CONTRACTUAL 65,971.28 0.00 65,971.28 0.00 0.00 65,971.28
FS119 2250.450-51 SUPPLIES & MATERIALS 761.00 0.00 761.00 0.00 0.00 761.00
FS119 2250.472-51 TUITION ALLOCATION 1.67 0.00 1.67 0.00 0.00 1.67
FS918 2250.450-51 SUPPLIES & MATERIALS 174.06 0.00 174.06 0.00 0.00 174.06
FS918 2250.472-51 TUITION ALLOCATION 281.00 0.00 281.00 0.00 0.00 281.00
FS919 2250.400-51 CONTRACTUAL 931.00 0.00 931.00 0.00 0.00 931.00
FS919 2250.472-51 TUITION ALLOCATION 1.33 0.00 1.33 0.00 0.00 1.33
FPK19 2510.400-51 CONTRACTUAL PROVIDERS 1,037.92 0.00 1,037.92 0.00 0.00 1,037.92
FPK19 2510.450-51 SUPPLIES & MATERIALS 11.53 0.00 11.53 0.00 0.00 11.53
FS118 2820.150-51 PSYCHOLOGIST WAGES 13,870.00 0.00 13,870.00 0.00 0.00 13,870.00
FSP4 5511.164-51 TRANSPORTATION 69,794.11 0.00 69,794.11 0.00 0.00 69,794.11
472,582.33 0.00 472,582.33 448,350.770.00 24,231.56Grand Totals:
10/10/2019 12:45 PM 2/2Page
CLARENCE CENTRAL SCHOOL DIST
Revenue Status Report From 7/1/2019 To 7/31/2019
Account Description Budget Adjustments Revised Budget Revenue Earned Unearned Revenue
FPK19 3289 UNIVERSAL PRE-K 2018-19 1,049.45 0.00 1,049.45 0.00 1,049.45
FT118 4126 TITLE 1 NCLB, BASIC GRANT 61,497.67 0.00 61,497.67 0.00 61,497.67
FT119 4126 TITLE 1 NCLB, BASIC GRANT 111,259.38 0.00 111,259.38 0.00 111,259.38
FTIV19 4128 TITLE IV NCLB, INNOV PROG GRANT 24,531.90 0.00 24,531.90 0.00 24,531.90
FS118 4256 SECTION 611 OTHER FEDERAL AID 5,817.78 0.00 5,817.78 0.00 5,817.78
FS918 4256 SECTION 619 OTHER FEDERAL AID 455.06 0.00 455.06 0.00 455.06
FMT19 4289 OTHER FED FUNDS, MENTOR 43,200.00 0.00 43,200.00 0.00 43,200.00
FT218 4289 OTHER FED FUNDS TITLE IIA 9,868.79 0.00 9,868.79 0.00 9,868.79
FT219 4289 OTHER FED FUNDS TITLE IIA 53,116.87 0.00 53,116.87 0.00 53,116.87
FT318 4289 OTHER FED FUNDS TITLE III,A 15,335.54 0.00 15,335.54 0.00 15,335.54
FT319 4289 OTHER FED FUNDS TITLE III,A 18,075.00 0.00 18,075.00 0.00 18,075.00
344,207.44344,207.44 0.00 344,207.44Grand Totals: 0.00
10/10/2019 01:08 PM 1/1Page
CLARENCE CENTRAL SCHOOL DIST
Appropriation Status Summary Report By Function From 7/1/2019 To 8/31/2019
Account Description Adjustments Adj. Budget Expensed Encumbered AvailableBudget
*BOARD OF EDUCATION1010 18,000.000.0018,000.00 3,050.001,566.20 13,383.80
*DISTRICT MEETING1060 1,000.000.001,000.00 0.000.00 1,000.00
*CHIEF SCHOOL ADMINISTRATOR1240 312,300.241,090.24311,210.00 184,058.3949,561.91 78,679.94
*BUSINESS ADMINISTRATION1310 554,182.977,167.97547,015.00 145,372.9270,017.35 338,792.70
*AUDITING1320 29,000.000.0029,000.00 0.002,800.00 26,200.00
*TREASURER1325 4,000.000.004,000.00 0.000.00 4,000.00
*TAX COLLECTOR1330 8,000.000.008,000.00 0.000.00 8,000.00
*FISCAL AGENT FEE1380 7,200.000.007,200.00 0.000.00 7,200.00
*LEGAL1420 71,200.000.0071,200.00 0.006,880.23 64,319.77
*PERSONNEL1430 340,503.00313.00340,190.00 108,020.8445,626.96 186,855.20
*OPERATION OF PLANT1620 5,472,074.23804,104.234,667,970.00 2,157,493.21478,421.86 2,836,159.16
*MAINTENANCE OF PLANT1621 785,726.9274,806.92710,920.00 84,919.00183,323.34 517,484.58
*CENTRAL PRINTING & MAILING1670 30,000.000.0030,000.00 0.001,666.67 28,333.33
*CENTRAL DATA PROCESSING1680 749,900.000.00749,900.00 130.0955,205.41 694,564.50
*UNALLOCATED INSURANCE1910 335,000.000.00335,000.00 0.00283,533.00 51,467.00
*SCHOOL ASSOCIATION DUES1920 30,000.000.0030,000.00 0.008,363.00 21,637.00
*ASSESSMENTS ON SCHOOL PROPERTY1950 68,600.000.0068,600.00 0.000.00 68,600.00
*REFUND ON REAL PROPERTY TAXES1964 1,000.000.001,000.00 0.000.00 1,000.00
*BOCES ADMINISTRATIVE COSTS1981 445,900.000.00445,900.00 0.0036,339.91 409,560.09
*CURRICULUM DEVEL & SUPERVISION2010 194,130.000.00194,130.00 108,109.1725,841.32 60,179.51
*SUPERVISION-REGULAR SCHOOL2020 1,636,401.9434,706.941,601,695.00 1,930,395.42240,844.37 -534,837.85
*SUPERVISION-SPECIAL SCHOOLS2040 211,245.000.00211,245.00 175,341.6831,880.32 4,023.00
*RESEARCH, PLANNING & EVALUAT2060 60,000.000.0060,000.00 0.004,338.88 55,661.12
*INSERVICE TRAINING-INSTRUCTION2070 195,000.000.00195,000.00 0.0016,515.94 178,484.06
*TEACHING-REGULAR SCHOOL2110 30,186,534.74403,174.7429,783,360.00 42,248,476.34432,048.51 -12,493,990.11
*PROGRAMS-STUDENTS W/ DISABILITIES2250 9,942,898.91516,713.919,426,185.00 11,971,401.78335,725.66 -2,364,228.53
*OCCUPATIONAL EDUCATION2280 850,000.000.00850,000.00 0.000.00 850,000.00
*TEACHING-SPECIAL SCHOOLS2330 243,400.0035,970.00207,430.00 24,930.0082,582.52 135,887.48
*SCHOOL LIBRARY & AUDIOVISUAL2610 418,273.53-12,791.47431,065.00 570,751.226,502.67 -158,980.36
*COMPUTER ASSISTED INSTRUCTION2630 1,862,509.951,366,049.95496,460.00 800,401.15689,256.72 372,852.08
*GUIDANCE-REGULAR SCHOOL2810 730,845.00-4,485.00735,330.00 1,242,803.0032,325.59 -544,283.59
*HEALTH SERVICES-REGULAR SCHOOL2815 716,822.6611,372.66705,450.00 31,800.6618,658.27 666,363.73
*PSYCHOLOGICAL SRVC-REG SCHOOL2820 484,620.000.00484,620.00 883,049.002,200.00 -400,629.00
10/10/2019 01:03 PM 1/2Page
CLARENCE CENTRAL SCHOOL DIST
Appropriation Status Summary Report By Function From 7/1/2019 To 8/31/2019
Account Description Adjustments Adj. Budget Expensed Encumbered AvailableBudget
*SOCIAL WORK SRVC-REG SCHOOL2825 210,527.6632,517.66178,010.00 48,971.002,705.88 158,850.78
*CO-CURRICULAR ACTIV-REG SCHL2850 6,916.004,916.002,000.00 0.00997.00 5,919.00
*INTERSCHOL ATHLETICS-REG SCHL2855 178,071.578,071.57170,000.00 26,631.411,535.30 149,904.86
*DISTRICT TRANSPORT-MEDICAID5510 4,324,394.61266,969.614,057,425.00 1,215,255.82408,573.92 2,700,564.87
*GARAGE BUILDING5530 55,141.2211,016.2244,125.00 48,019.492,096.73 5,025.00
*STATE RETIREMENT9010 1,395,000.000.001,395,000.00 0.000.00 1,395,000.00
*TEACHERS' RETIREMENT9020 3,718,405.000.003,718,405.00 0.00101.56 3,718,303.44
*SOCIAL SECURITY9030 3,500,000.000.003,500,000.00 0.00107,763.68 3,392,236.32
*WORKERS' COMPENSATION9040 612,000.000.00612,000.00 0.00511,954.00 100,046.00
*LIFE INSURANCE9045 74,000.000.0074,000.00 0.0010,408.00 63,592.00
*UNEMPLOYMENT INSURANCE9050 20,000.000.0020,000.00 1,125.001,606.90 17,268.10
*HOSPITAL, MEDICAL & DENTAL INS9060 9,553,756.9811,706.989,542,050.00 1,300,194.511,503,908.55 6,749,653.92
*OTHER BENEFITS9089 60,360.000.0060,360.00 29,412.000.00 30,948.00
*DEBT SERVICE9711 7,541,750.000.007,541,750.00 0.000.00 7,541,750.00
*BOND ANTICIPATION NOTES9732 994,385.000.00994,385.00 0.00994,380.23 4.77
85,667,585.00 3,573,392.13 89,240,977.13 17,212,805.676,688,058.36 65,340,113.10Fund ATotals:
85,667,585.00 3,573,392.13 89,240,977.13 17,212,805.676,688,058.36 65,340,113.10Grand Totals:
10/10/2019 01:03 PM 2/2Page
CLARENCE CENTRAL SCHOOL DIST
Revenue Status Report From 7/1/2019 To 8/31/2019
Account Description Budget Adjustments Revised Budget Revenue Earned Unearned Revenue
A 1001 REAL PROPERTY TAXES 49,401,840.00 0.00 49,401,840.00 0.00 49,401,840.00
A 1081 OTHER PAYMENTS IN LIEU OF 788,000.00 0.00 788,000.00 0.00 788,000.00
A 1090 INTEREST/PENALTIES ON PROP. TAXES 2,000.00 0.00 2,000.00 0.00 2,000.00
A 1120 SALES TAX 5,798,000.00 0.00 5,798,000.00 0.00 5,798,000.00
A 1315 CONTINUING EDUCATION TUITION FROMINDIVI
170,000.00 0.00 170,000.00 48,929.00 121,071.00
A 1335 OTHER STUDENT FEES AND CH 1,000.00 0.00 1,000.00 6,792.25 -5,792.25
A 1410 ADMISSIONS 5,000.00 0.00 5,000.00 0.00 5,000.00
A 1489 OTHER CHARGES FOR SERVICE 1,000.00 0.00 1,000.00 2,931.49 -1,931.49
A 2230 DAY SCHOOL TUITIION OTHER DISTS 0.00 0.00 0.00 11,823.00 -11,823.00
A 2235 BOCES CLASSROOMS SERVICES 60,445.00 0.00 60,445.00 0.00 60,445.00
A 2280 HEALTH SERV FOR OTHER GOV 70,000.00 0.00 70,000.00 0.00 70,000.00
A 2401 INTEREST AND EARNINGS 80,000.00 0.00 80,000.00 19,940.27 60,059.73
A 2401.884 DEBT RESERVE 0.00 0.00 0.00 117.09 -117.09
A 2410 USE OF BUILDINGS 1,000.00 0.00 1,000.00 0.00 1,000.00
A 2440 BAND INSTRUMENT RENTAL 10,000.00 0.00 10,000.00 0.00 10,000.00
A 2650 SALE OF SCRAP & EXCESS MATERIAL 6,000.00 0.00 6,000.00 419.44 5,580.56
A 2680 INS. RECOVERIES TRANSP. 15,000.00 0.00 15,000.00 0.00 15,000.00
A 2690 OTHER COMPENSATION 1,000.00 0.00 1,000.00 75.00 925.00
A 2701 BOCES REFUND PRIOR YR 276,000.00 0.00 276,000.00 0.00 276,000.00
A 2703 OTHER REFUNDS PRIOR YR 0.00 0.00 0.00 124,778.47 -124,778.47
A 2705 GIFTS AND DONATIONS 0.00 0.00 0.00 179.72 -179.72
A 2710 PREMIUM ON OBLIGATIONS 0.00 0.00 0.00 14,960.00 -14,960.00
A 3101 STATE AID (BASIC) 26,211,300.00 0.00 26,211,300.00 0.00 26,211,300.00
A 3101.001 MEDICAID 0.00 0.00 0.00 75,463.11 -75,463.11
A 3101.002 STATE AID EXCESS COST 0.00 0.00 0.00 694,545.55 -694,545.55
A 3104 TUITION FOR HANDICAP 0.00 0.00 0.00 8,103.50 -8,103.50
A 4601 MEDICAID ASSISTANCE 570,000.00 0.00 570,000.00 75,463.11 494,536.89
0.0083,467,585.00 83,467,585.00 82,383,064.001,084,521.00A Totals:
83,467,585.0083,467,585.00 0.00 82,383,064.00Grand Totals: 1,084,521.00
10/10/2019 12:35 PM 1/1Page
CLARENCE CENTRAL SCHOOL DIST
Appropriation Status Detail Report By Function From 7/1/2019 To 8/31/2019
Account Description Adjustments Adj. Budget Expensed Encumbered AvailableBudget
HB20 2110.240-51-5510 CONTRACTUAL 5,000.00 0.00 5,000.00 0.00 0.00 5,000.00
HSSB 2110.200-51 IT EQUIPMENT SMART SCHOOLS BOND 810.28 0.00 810.28 0.00 0.00 810.28
HSSB 2110.200-90 NATIVITY IT EQUIPMENT SMART SCHOOLSBOND
257.40 0.00 257.40 0.00 0.00 257.40
HB19 5510.210-51-5510 TRANSPORTATION EQUIPMENT 6,285.24 0.00 6,285.24 0.00 0.00 6,285.24
HB20 5510.210-51-5510 TRANSPORTATION EQUIPMENT 935,000.00 0.00 935,000.00 934,088.41 0.00 911.59
947,352.92 0.00 947,352.92 13,264.51934,088.41 0.00Grand Totals:
10/10/2019 12:39 PM 1/1Page
CLARENCE CENTRAL SCHOOL DIST
Revenue Status Report From 7/1/2019 To 8/31/2019
Account Description Budget Adjustments Revised Budget Revenue Earned Unearned Revenue
HB15 5731 BOND ANTICIPATION NOTES 0.00 0.00 0.00 248,750.00 -248,750.00
0.000.00 0.00 -248,750.00248,750.00HB15 Totals:
HB16 5731 BOND ANTICIPATION NOTE 0.00 0.00 0.00 247,500.00 -247,500.00
0.000.00 0.00 -247,500.00247,500.00HB16 Totals:
HB17 5731 BOND ANTICIPATION NOTES 0.00 0.00 0.00 206,250.00 -206,250.00
0.000.00 0.00 -206,250.00206,250.00HB17 Totals:
HB18 5731 BOND ANTICIPATION NOTES 0.00 0.00 0.00 206,250.00 -206,250.00
0.000.00 0.00 -206,250.00206,250.00HB18 Totals:
0.000.00 0.00 -908,750.00Grand Totals: 908,750.00
10/10/2019 12:41 PM 1/1Page
CLARENCE CENTRAL SCHOOL DIST
Appropriation Status Detail Report By Function From 7/1/2019 To 8/31/2019
Account Description Adjustments Adj. Budget Expensed Encumbered AvailableBudget
C 2860.217-10 EQUIPMENT 122,000.00 123,648.00 245,648.00 84,339.00 54,438.90 106,870.10
C 2860.401-10 MANAGEMENT COMPANY FEES 1,103,000.00 0.00 1,103,000.00 0.00 0.00 1,103,000.00
C 2860.408-10 NUTRIKIDS FEES 15,000.00 0.00 15,000.00 246.75 0.00 14,753.25
C 2860.409-10 CONTRACTUAL 40,000.00 8,274.46 48,274.46 413.00 40,029.47 7,831.99
C 2860.410-10 FOOD PURCHASE COMMODITIES 100,000.00 0.00 100,000.00 0.00 0.00 100,000.00
C 2860.450-10 SUPPLIES 20,000.00 0.00 20,000.00 0.00 439.20 19,560.80
1,400,000.00 131,922.46 1,531,922.46 1,352,016.1484,998.75 94,907.57Fund CTotals:
1,400,000.00 131,922.46 1,531,922.46 1,352,016.1484,998.75 94,907.57Grand Totals:
10/10/2019 12:42 PM 1/1Page
CLARENCE CENTRAL SCHOOL DIST
Revenue Status Report From 7/1/2019 To 8/31/2019
Account Description Budget Adjustments Revised Budget Revenue Earned Unearned Revenue
C 1440.100 SALE OF TYPE A LUNCH LUN 550,000.00 0.00 550,000.00 5,823.65 544,176.35
C 1440.200 SALE OF TYPE A LUNCH BKF 45,000.00 0.00 45,000.00 0.00 45,000.00
C 1445.100 OTHER FOOD SALES LUN 289,000.00 0.00 289,000.00 0.00 289,000.00
C 1445.200 OTHER FOOD SALES BKF 30,000.00 0.00 30,000.00 0.00 30,000.00
C 2401.100 INTEREST AND EARNINGS 3,000.00 0.00 3,000.00 0.00 3,000.00
C 2701.100 REFUND OF PRIOR YR 1,000.00 0.00 1,000.00 0.00 1,000.00
C 2770.100 REBATES 1,000.00 0.00 1,000.00 0.00 1,000.00
C 3190.100 STATE AID LUN 30,000.00 0.00 30,000.00 0.00 30,000.00
C 3190.200 STATE AID BKF 1,000.00 0.00 1,000.00 0.00 1,000.00
C 4190.100 FEDERAL AID LUN 225,000.00 0.00 225,000.00 0.00 225,000.00
C 4190.101 FEDERAL COMMODITIES 95,000.00 0.00 95,000.00 0.00 95,000.00
C 4190.200 FEDERAL AID BKF 30,000.00 0.00 30,000.00 0.00 30,000.00
0.001,300,000.00 1,300,000.00 1,294,176.355,823.65C Totals:
1,300,000.001,300,000.00 0.00 1,294,176.35Grand Totals: 5,823.65
10/10/2019 12:43 PM 1/1Page
CLARENCE CENTRAL SCHOOL DIST
Appropriation Status Detail Report By Function From 7/1/2019 To 8/31/2019
Account Description Adjustments Adj. Budget Expensed Encumbered AvailableBudget
FMT19 2110.400-54 CONTRACTUAL 3,021.50 0.00 3,021.50 0.00 0.00 3,021.50
FMT19 2110.450-54 SUPPLIES & MATERIALS 10,668.00 0.00 10,668.00 0.00 0.00 10,668.00
FT118 2110.150-54 INSTRUCTIONAL WAGES 601.00 0.00 601.00 0.00 0.00 601.00
FT118 2110.152-54 STIPENDS 9,804.50 0.00 9,804.50 0.00 0.00 9,804.50
FT118 2110.400-54 CONTRACTUAL 298.00 0.00 298.00 0.00 0.00 298.00
FT118 2110.401-54 OUT OF DIST ALLOCATIONS 2,182.78 0.00 2,182.78 0.00 0.00 2,182.78
FT118 2110.450-54 SUPPLIES & MATERIAL 3,596.33 0.00 3,596.33 0.00 2,459.39 1,136.94
FT118 2110.460-54 TRAVEL EXPENSES 45,015.06 0.00 45,015.06 0.00 0.00 45,015.06
FT119 2110.150-54 INSTRUCTIONAL WAGES 10,305.00 0.00 10,305.00 0.00 0.00 10,305.00
FT119 2110.152-54 STIPENDS 27,586.00 0.00 27,586.00 0.00 0.00 27,586.00
FT119 2110.400-54 CONTRACTUAL 13,070.06 0.00 13,070.06 2,700.00 8,488.54 1,881.52
FT119 2110.401-54 OUT OF DIST ALLOCATIONS 17,437.10 0.00 17,437.10 3,500.00 0.00 13,937.10
FT119 2110.450-54 SUPPLIES & MATERIAL 27,685.83 0.00 27,685.83 3,087.08 24,460.44 138.31
FT119 2110.460-54 TRAVEL EXPENSES 15,175.39 0.00 15,175.39 4,439.63 0.00 10,735.76
FT218 2110.152-54 STIPENDS 4,548.00 0.00 4,548.00 0.00 0.00 4,548.00
FT218 2110.400-54 CONTRACTUAL 1,108.00 0.00 1,108.00 0.00 0.00 1,108.00
FT218 2110.450-54 SUPPLIES & MATERIALS 292.10 0.00 292.10 0.00 120.61 171.49
FT218 2110.460-54 TRAVEL EXPENSES 0.69 0.00 0.69 0.00 0.00 0.69
FT218 2110.490-54 BOCES SERVICE 3,920.00 0.00 3,920.00 0.00 0.00 3,920.00
FT219 2110.150-54 INSTRUCTIONAL WAGES 4,999.00 0.00 4,999.00 0.00 0.00 4,999.00
FT219 2110.152-54 STIPENDS 16,379.00 0.00 16,379.00 0.00 0.00 16,379.00
FT219 2110.400-54 CONTRACTUAL 16,500.00 0.00 16,500.00 0.00 8,488.54 8,011.46
FT219 2110.450-54 SUPPLIES & MATERIALS 5,705.92 0.00 5,705.92 223.02 3,806.99 1,675.91
FT219 2110.460-54 TRAVEL EXPENSES 9,532.95 0.00 9,532.95 5,106.43 0.00 4,426.52
FT318 2110.151-54 STIPENDS 5,130.00 0.00 5,130.00 0.00 0.00 5,130.00
FT318 2110.400-54 CONTRACTUAL 5,150.00 0.00 5,150.00 0.00 0.00 5,150.00
FT318 2110.401-54 OUT OF DIST ALLOCATIONS 630.00 0.00 630.00 0.00 0.00 630.00
FT318 2110.450-54 SUPPLIES & MATERIALS 0.54 0.00 0.54 0.00 0.00 0.54
FT318 2110.460-54 TRAVEL EXPENSES 4,425.00 0.00 4,425.00 0.00 0.00 4,425.00
FT319 2110.151-54 STIPENDS 1,620.00 0.00 1,620.00 0.00 0.00 1,620.00
FT319 2110.450-54 SUPPLIES & MATERIALS 16,455.00 0.00 16,455.00 0.00 13,444.62 3,010.38
FTIV19 2110.150-54 STIPENDS 3,500.00 0.00 3,500.00 0.00 0.00 3,500.00
FTIV19 2110.400-54 CONTRACTUAL 1,000.00 0.00 1,000.00 0.00 0.00 1,000.00
10/10/2019 01:09 PM 1/2Page
CLARENCE CENTRAL SCHOOL DIST
Appropriation Status Detail Report By Function From 7/1/2019 To 8/31/2019
Account Description Adjustments Adj. Budget Expensed Encumbered AvailableBudget
FTIV19 2110.450-54 SUPPLIES AND MATERIALS 20,031.90 0.00 20,031.90 11,850.76 0.00 8,181.14
FS118 2250.400-51 CONTRACTUAL 1,656.78 0.00 1,656.78 0.00 0.00 1,656.78
FS118 2250.472-51 TUITION ALLOCATION 4,161.00 0.00 4,161.00 0.00 0.00 4,161.00
FS119 2250.150-51 INSTRUCTIONAL WAGES 6,555.00 0.00 6,555.00 0.00 0.00 6,555.00
FS119 2250.400-51 CONTRACTUAL 65,971.28 0.00 65,971.28 0.00 0.00 65,971.28
FS119 2250.450-51 SUPPLIES & MATERIALS 761.00 0.00 761.00 0.00 0.00 761.00
FS119 2250.472-51 TUITION ALLOCATION 1.67 0.00 1.67 0.00 0.00 1.67
FS918 2250.450-51 SUPPLIES & MATERIALS 174.06 0.00 174.06 0.00 0.00 174.06
FS918 2250.472-51 TUITION ALLOCATION 281.00 0.00 281.00 0.00 0.00 281.00
FS919 2250.400-51 CONTRACTUAL 931.00 0.00 931.00 0.00 0.00 931.00
FS919 2250.472-51 TUITION ALLOCATION 1.33 0.00 1.33 0.00 0.00 1.33
FPK19 2510.400-51 CONTRACTUAL PROVIDERS 1,037.92 0.00 1,037.92 0.00 0.00 1,037.92
FPK19 2510.450-51 SUPPLIES & MATERIALS 11.53 0.00 11.53 0.00 0.00 11.53
FS118 2820.150-51 PSYCHOLOGIST WAGES 13,870.00 0.00 13,870.00 0.00 0.00 13,870.00
FSP4 5511.164-51 TRANSPORTATION 69,794.11 0.00 69,794.11 0.00 0.00 69,794.11
472,582.33 0.00 472,582.33 380,406.2830,906.92 61,269.13Grand Totals:
10/10/2019 01:09 PM 2/2Page
CLARENCE CENTRAL SCHOOL DIST
Revenue Status Report From 7/1/2019 To 8/31/2019
Account Description Budget Adjustments Revised Budget Revenue Earned Unearned Revenue
FMT19 3289 State Revenue 0.00 0.00 0.00 18,711.00 -18,711.00
FPK19 3289 UNIVERSAL PRE-K 2018-19 1,049.45 0.00 1,049.45 0.00 1,049.45
FT118 4126 TITLE 1 NCLB, BASIC GRANT 61,497.67 0.00 61,497.67 0.00 61,497.67
FT119 4126 TITLE 1 NCLB, BASIC GRANT 111,259.38 0.00 111,259.38 0.00 111,259.38
FTIV19 4128 TITLE IV NCLB, INNOV PROG GRANT 24,531.90 0.00 24,531.90 0.00 24,531.90
FS118 4256 SECTION 611 OTHER FEDERAL AID 5,817.78 0.00 5,817.78 0.00 5,817.78
FS918 4256 SECTION 619 OTHER FEDERAL AID 455.06 0.00 455.06 0.00 455.06
FMT19 4289 OTHER FED FUNDS, MENTOR 43,200.00 0.00 43,200.00 0.00 43,200.00
FT218 4289 OTHER FED FUNDS TITLE IIA 9,868.79 0.00 9,868.79 0.00 9,868.79
FT219 4289 OTHER FED FUNDS TITLE IIA 53,116.87 0.00 53,116.87 0.00 53,116.87
FT318 4289 OTHER FED FUNDS TITLE III,A 15,335.54 0.00 15,335.54 0.00 15,335.54
FT319 4289 OTHER FED FUNDS TITLE III,A 18,075.00 0.00 18,075.00 0.00 18,075.00
344,207.44344,207.44 0.00 325,496.44Grand Totals: 18,711.00
10/10/2019 01:08 PM 1/1Page
Check # 51357 ‐ Check # 51473 $1,071,630.14
PAYROLL # 6 $1,747,296.21
PAYROLL # 7 $1,776,248.89
TOTAL: $4,595,175.24
SCHEDULE OF BILLS
10/15/2019
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
121.70121.70A 2610.460-51-2200229109200861ABDO PUBLISHING -797910/16/201951474
Check Totals: 121.70121.70
620.00620.00A 2855.525-55-2810229402201135ADPRO SPORTS, LLC -564610/16/201951475
1,298.001,298.00A 2855.525-55-2810229447201135
1,500.001,500.00A 2855.534-55-2810228069200454
Check Totals: 3,418.003,418.00
5,901.875,901.87A 1620.405-51-6050ARI.5004098191753ADVANTAGE SPORT &FITNESS INC -
5310/16/201951476
Check Totals: 5,901.875,901.87
219.96242.96A 2110.511-72-229027201032AIR TECH FILTER,S LLC -968610/16/201951477
Check Totals: 219.96242.96
100.2280.25A 1680.502-51-22221PC3-W3LR-HFLT
200812AMAZON -10110/16/201951484
33.0833.08A 1680.502-51-22221DG3-TLVQ-FM4X
201018
544.41544.41A 1680.503-51-22221PJC-VY99-FH4N
201033
156.03156.03A 2010.511-54-20101R31-6DGC-CHR7
201115
154.99154.99A 2020.215-73-21101W47-7RTD-7W6F
201168
126.10126.10A 2020.215-74-21101HY9-T47D-KYDK
200956
126.10126.10A 2020.215-74-21101QPR-WCNW-D9HF
200956
0.00-63.05A 2020.215-74-21101YPF-G7W6-V6R6
200956
0.0064.99A 2020.215-74-211019TG-9LGT-W9YF
200956
84.4986.86A 2020.506-71-21101V1R-XF7K-CTDK
200705
75.9275.92A 2020.506-72-21101T7L-XHDN-DDKX
200958
1.251.25A 2020.506-72-21101HK3-6NKY-CPN7
200980
10/09/2019 04:01 PM 1/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
82.5482.54A 2020.506-72-21101DYQ-JK6H-PCJH
200958
43.7925.98A 2020.506-73-21101KJG-9HR3-CPC6
201009
72.3872.38A 2110.211-71-22001QLX-1X7W-6WFF
200052
22.9222.92A 2110.213-71-221014P7-RPVJ-QL11
200058
25.6825.68A 2110.213-72-2280199G-336K-639H
200970
44.9544.95A 2110.213-72-22901N6G-3P4L-LQ3G
200972
154.09154.09A 2110.480-72-22001L19-NRTJ-J4RM
200961
157.06149.07A 2110.480-72-22001DYQ-JK6H-PPMQ
200962
40.9740.97A 2110.480-72-22001HY9-T47D-GCDK
200965
102.93102.93A 2110.480-72-2200199G-336K-147Q
200966
155.23155.23A 2110.480-72-220013TH-VTLC-HVQX
200967
39.7510.98A 2110.480-72-22001M7P-NVC9-DNTR
200969
16.2216.22A 2110.480-72-22001M7P-NVC9-1TNK
200976
166.47166.47A 2110.480-72-2200146G-G9VJ-DFK9
201045
50.4950.49A 2110.480-72-220017JD-JFKG-VDPM
200979
53.4853.48A 2110.503-51-22221RXF-Q6GT-77P3
201065
495.36449.82A 2110.511-71-23601CJY-LHGG-1HLP
200052
85.9185.91A 2110.511-72-22701L4R-PTQ4-1HP3
201010
186.85186.85A 2110.511-72-22701RPT-G1Y9-R7JL
201011
32.9332.93A 2110.511-72-22701N6G-3P4L-LQ3G
200972
236.95236.95A 2110.511-72-2280199G-336K-639H
200970
10/09/2019 04:01 PM 2/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
36.5936.59A 2110.511-72-23001KWP-N4X7-N3M4
200963
95.9795.97A 2110.511-72-230019TQ-PGCL-6V7C
201046
121.36121.36A 2110.511-72-23001HY9-T47D-GCDK
200965
69.0369.03A 2110.511-72-231019T1-H4N6-RJ1V
201012
19.2219.22A 2110.511-72-23101N6G-3P4L-J61C
200972
284.22284.22A 2110.511-72-2340171W-TQXG-M47R
200960
162.05162.05A 2110.511-72-234016FR-9HMR-6HQL
200964
279.74279.74A 2110.511-72-2340163K-JLLC-79QJ
200971
39.9039.90A 2110.511-72-23401KWP-N4X7-MF7R
200964
34.6334.63A 2110.511-72-236016FR-9HMR-4JPP
200957
96.0996.09A 2110.511-72-23601RPT-G1Y9-MQGK
200975
41.9441.94A 2110.511-72-23601TNP-HX3Q-9MKP
200977
79.9079.90A 2110.511-72-236016FR-9HMR-14C4
200978
278.88278.88A 2110.511-72-236016FR-9HMR-CQ69
200977
64.5264.52A 2110.511-72-23601M7P-NVC9-1TNK
200976
28.9928.99A 2110.511-72-23601DYQ-JK6H-KJ1J
200957
26.9826.98A 2110.511-72-2370173M-7JK9-LXFH
200968
125.45125.45A 2110.511-72-23701DYQ-JK6H-PHY9
200973
148.90148.90A 2110.511-72-23701M7P-NVC9-DNTR
200969
62.8662.86A 2110.511-72-23701KWP-N4X7-LGXC
200968
16.9516.95A 2110.511-72-237016FR-9HMR-3LVF
200969
10/09/2019 04:01 PM 3/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
37.9837.98A 2110.511-73-24601NW7-RVQ3-4XRX
200706
279.63279.63A 2110.511-73-24601X1J-YLCF-D3D4
200706
4.994.99A 2110.511-73-24601FFM-1KHJ-FFXR
200706
98.5498.54A 2110.511-74-24601MPT-DNC7-R9HT
201117
91.9791.97A 2110.511-75-24601YNV-XNKQ-7MT6
200003
338.37338.37A 2110.511-77-246013FY-NGWV-NVYY
201116
18.2318.23A 2110.514-72-23801N6G-3P4L-LQ3G
200972
233.07233.07A 2250.511-51-24101MY4-TDRV-PXKR
200815
159.90159.90A 2250.511-51-24101WYC-J3P4-L4JG
200856
103.38100.90A 2250.511-51-24101Q71-3VWL-MJTH
201034
67.7867.78A 2250.511-51-24101PJC-VY99-TQMF
201035
38.0738.07A 2250.511-51-241019P3-93PP-1FYM
201036
20.9420.94A 2250.511-72-24811Y17-7TL4-7119
200982
79.8879.88A 2250.511-72-24811VVQ-HKYC-6QM3
200983
62.9662.96A 2250.511-72-24811KWP-N4X7-L467
200982
43.9943.99A 2250.511-72-24831XJJ-LRTX-JLH1
200981
14.4914.49A 2250.511-72-24841N6G-3P4L-LQ3G
200972
218.21218.21A 2250.511-72-24861FNL-NVGK-VTFD
201044
122.87122.87A 2250.511-72-24891T9C-CTT6-1QMM
201047
65.6965.69A 2250.511-72-24931HK3-6NKY-CPN7
200980
31.8331.83A 2250.511-72-249417JD-JFKG-VDPM
200979
10/09/2019 04:01 PM 4/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
79.9179.91A 2250.511-72-24951T9C-CTT6-CVL3
201049
104.60104.60A 2250.511-77-24921T9C-CTT6-3Q4L
201038
Check Totals: 8,100.997,982.74
81.0081.00A 2020.506-74-211018853201029AMBIND CORPORATION -12310/16/201951485
100.00100.00A 2110.400-51-220018838192439
100.00100.00A 2110.400-51-220018869192439
642.44642.44A 2110.400-51-220018773192439
Check Totals: 923.44923.44
129.40143.51A 2110.511-71-2360430218200536ARBOR SCIENTIFIC -401710/16/201951486
Check Totals: 129.40143.51
224.00224.00A 1240.401-51-11000013415940201008ASCD -15710/16/201951487
Check Totals: 224.00224.00
160.95160.95A 2110.213-71-2210160944559200538B&H PHOTO -17710/16/201951488
398.43398.43A 2110.511-71-2210160944559200538
Check Totals: 559.38559.38
426.00426.00A 2110.480-72-22003899549192013BARNES & NOBLE -448710/16/201951489
78.9278.92A 2110.480-73-22003892105200869
78.9278.92A 2110.480-74-22003892105200869
78.9278.92A 2110.480-75-22003892105200869
257.67257.67A 2110.480-77-22003879244200431
78.9278.92A 2110.480-77-22003892105200869
859.60859.60A 2110.513-54-22003894962200952
13.4213.42A 2610.460-51-22003893117200909
15.7615.76A 2610.460-51-22003893118200909
Check Totals: 1,888.131,888.13
10/09/2019 04:01 PM 5/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
296.10296.10A 2110.480-74-22003873820192428BARNES & NOBLEBOOKSTORES -
20010/16/201951490
Check Totals: 296.10296.10
67.8076.30A 2110.511-71-224072117192303BE PUBLISHING -586210/16/201951491
Check Totals: 67.8076.30
100.00100.00A 2855.400-55-2855REDDRAGONINVITE9/7/2019
200539BEMUS POINT TRACK FUND -893410/16/201951492
Check Totals: 100.00100.00
119.00149.75A 2110.511-71-2360903737219201006BIO-RAD LABORATORIES,INC. -
892110/16/201951493
Check Totals: 119.00149.75
982.03982.03A 2110.511-71-22101891578200360BLICK ART MATERIALS -67410/16/201951495
132.41132.41A 2110.511-71-22101897825200360
29.2829.28A 2110.511-71-22101927162200360
31.5831.58A 2110.511-71-22101944656200360
6.436.43A 2110.511-71-22102012501200360
740.19740.19A 2110.511-72-22101913027200541
17.9517.95A 2110.511-72-22102012334200544
0.00-63.64A 2110.511-72-22101969758200541
546.66546.66A 2110.511-72-22101918357200544
0.0063.64A 2110.511-72-22102037841200541
317.10317.10A 2110.511-77-2210 1915436200358
37.3538.32A 2110.511-77-22101926306200358
Check Totals: 2,840.982,841.95
198.00198.00A 2010.401-54-2010175243120200809BLUESNAP INC. -606510/16/201951496
Check Totals: 198.00198.00
7,302.847,302.84A 1620.217-51-60101418679192442BOBCAT OF BUFFALO -872310/16/201951497
10/09/2019 04:01 PM 6/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
9,076.909,076.90A 1620.217-51-60101444342192444
Check Totals: 16,379.7416,379.74
307.78307.78A 2110.480-77-2200119791200999BRAINSPRING -850710/16/201951498
Check Totals: 307.78307.78
1,068.801,068.80A 2855.522-55-2810905946107200871BSN SPORTS, LLC -32810/16/201951499
Check Totals: 1,068.801,068.80
7,705.307,705.30A 1620.515-82-60102014092252200749BUFFALO CANVAS -945110/16/201951500
Check Totals: 7,705.307,705.30
1,056.001,056.00A 5510.556-51-5100IN114827200482BUS PARTS WAREHOUSE -36310/16/201951501
Check Totals: 1,056.001,056.00
119.38119.38A 2110.511-71-236050758107 RI200548CAROLINA BIOLOGICALSUPPLY COM -
41010/16/201951502
114.15122.09A 2110.511-71-236050758090 RI200550
Check Totals: 233.53241.47
3,367.443,367.44A 2110.213-51-22339304252192411CASCIO INTERSTATE MUSIC-
313510/16/201951503
Check Totals: 3,367.443,367.44
5,767.505,767.50A 2110.480-71-220068308137200551CENGAGE LEARNING -323910/16/201951504
3,705.003,705.00A 2110.480-71-220068308160200552
Check Totals: 9,472.509,472.50
285.00285.00A 2110.403-51-2232091719201003CHIMES MUSIC CORP -47310/16/201951505
Check Totals: 285.00285.00
411.75411.75A 2855.532-55-2810178200553CHIP CLOVER -937610/16/201951506
Check Totals: 411.75411.75
10/09/2019 04:01 PM 7/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
16.4816.48A 2020.506-71-21108/5/2019TICKET NO. 2
201074CLARENCE CENTER PIZZACOMPANY -
195410/16/201951507
18.9718.97A 2020.506-71-21108/6/2019TICKET NO. 2
201074
56.0556.05A 2020.506-71-21108/9/2019TICKET NO. 1
201074
Check Totals: 91.5091.50
97.3797.37A 2250.401-51-22508/8/2019 CHKNO. 2002
200873CLARENCE PIZZA COMPANY-
490110/16/201951508
Check Totals: 97.3797.37
852.00852.00A 5510.401-51-510017473201075COMPUTER SEARCH -34510/16/201951509
Check Totals: 852.00852.00
43.4843.48A 2110.400-51-2200680495200374COPIER FAX BUSINESSTECHNOLOGIES -
54610/16/201951510
21.2521.25A 2110.400-51-2200 677525201131
Check Totals: 64.7364.73
216.08216.08A 1620.401-51-6000W2-15049200517CUMMINS NORTHEAST INC -59410/16/201951512
216.08216.08A 1620.401-51-6000W2-15050200517
190.50190.50A 1620.401-51-6000W2-15051200517
183.46183.46A 1620.401-51-6000W2-15052200517
186.46186.46A 1620.401-51-6000W2-15053200517
183.46183.46A 1620.401-51-6000W2-15054200517
190.50190.50A 1620.401-51-6000W2-15055200517
142.88142.88A 1620.401-51-6000W2-15056200517
190.50190.50A 1620.401-51-6000W2-15057200517
142.88142.88A 1620.401-51-6000W2-15058200517
190.50190.50A 1620.401-51-6000W2-15059200517
142.88142.88A 1620.401-51-6000W2-15060200517
190.50190.50A 1620.401-51-6000W2-15061200517
142.88142.88A 1620.401-51-6000W2-15062200517
142.88142.88A 1620.401-51-6000W2-15063200517
10/09/2019 04:01 PM 8/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
1,720.871,720.87A 1620.405-51-6070W2-13895201058
Check Totals: 4,373.314,373.31
160.27160.27A 2110.480-74-220090600927200436CURRICULUM ASSOCIATESLLC -
59710/16/201951513
Check Totals: 160.27160.27
175.00175.00A 1620.405-51-605169293200157DADSWELL'S SERVICE INC -61510/16/201951514
Check Totals: 175.00175.00
9.999.99A 1240.506-51-11007/27/2019201007DASH'S MARKET -430110/16/201951515
250.0092.95A 1240.506-51-11009/12/2019201043
19.9819.98A 1240.506-51-11008/22/2019201007
23.3626.58A 1430.404-51-14008/17/2019200914
80.0069.15A 2810.536-72-29109/13/2019201039
90.0042.15A 2810.536-72-29109/18/219201040
90.0044.40A 2810.536-72-29109/27/2019201077
Check Totals: 563.33305.20
200.00200.00A 2110.480-77-22006212201002David Kilpatrick, Inc -968410/16/201951516
Check Totals: 200.00200.00
117.00117.00A 2855.534-55-28100474398-IN201067DEARY'S GYMNASTICSSUPPLY -
64410/16/201951517
Check Totals: 117.00117.00
1,760.001,760.00A 1621.426-51-60502876200946E & D SPECIALTY STANDS,INC. -
854210/16/201951518
1,760.001,760.00A 1621.426-51-60502877200954
Check Totals: 3,520.003,520.00
150.00150.00A 2855.400-55-2855KNOX INVITE9/14/2019
200626EAST AURORA CROSSCOUNTRY BOOSTER CLUB -
966410/16/201951519
Check Totals: 150.00150.00
10/09/2019 04:01 PM 9/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
3,491.183,491.18A 2110.211-74-2200PINV37019192332EATON OFFICE SUPPLY COINC -
72810/16/201951520
494.84494.84A 2110.211-74-2200PINV743309192332
58.9458.94A 2110.211-74-2200PINV747709192332
Check Totals: 4,044.964,044.96
120.00120.00A 1010.401-51-01004823201041ECASB -587610/16/201951521
Check Totals: 120.00120.00
300.00300.00A 2855.400-55-2855CAN AMINVITE9/7/2019
200557EDEN ALL SPORTSBOOSTER CLUB -
687610/16/201951522
Check Totals: 300.00300.00
225.00225.00A 2855.400-55-2855BOYS JV VBINVITE9/14/2019
200558EDEN ALL SPORTSBOOSTER CLUB -
687610/16/201951523
Check Totals: 225.00225.00
56.0056.00A 2110.511-71-236076609200629EDUWARE INC. -683710/16/201951524
Check Totals: 56.0056.00
504.60420.86A 2110.511-72-23404358333200631EPIC SPORTS INC. -845110/16/201951525
Check Totals: 504.60420.86
190.00190.00A 1620.401-51-600057497200170FIRE SAFETY SYSTEMS INC -84410/16/201951526
1,376.001,376.00A 1620.401-51-600057496200170
Check Totals: 1,566.001,566.00
126.21126.21A 5510.556-51-510034426130200502FLEETPRIDE -85510/16/201951527
1,831.541,831.54A 5510.556-51-510035048798200502
286.30286.30A 5510.556-51-510035430806200502
675.48675.48A 5510.556-51-510035579747200502
728.76728.76A 5510.556-51-510035187761200502
286.30286.30A 5510.556-51-510035579278200502
10/09/2019 04:01 PM 10/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
Check Totals: 3,934.593,934.59
75.9089.85A 2110.511-71-23602371626200389FLINN SCIENTIFIC -85710/16/201951528
Check Totals: 75.9089.85
1,043.131,043.13A 2610.460-71-2200522059200561FOLLETT SCHOOLSOLUTIONS, INC. -
731610/16/201951529
309.88309.88A 2610.460-71-2200522059A200561
144.9576.67A 2610.460-71-2200522059F200561
Check Totals: 1,497.961,429.68
200.00200.00A 5510.404-51-51003054632192025FRONTIER GLASS -607710/16/201951530
Check Totals: 200.00200.00
84.5584.55A 5510.556-51-51005618200460GENESEE DISTRIBUTORS -93810/16/201951531
Check Totals: 84.5584.55
98.0098.00A 2010.401-54-201042521001201169GENESEE GRANDE HOTEL -585210/16/201951532
Check Totals: 98.0098.00
1,400.001,400.00A 1430.404-51-14009622201110GLOBAL COMPLIANCENETWORK, INC. -
969310/16/201951533
Check Totals: 1,400.001,400.00
194.00194.00A 2855.532-55-2810279940A200634GOLF TEAM PRODUCTS, INC.-
401610/16/201951534
Check Totals: 194.00194.00
1,194.121,194.12A 2110.480-74-2200INV036908200635GREAT MINDS LLC -888910/16/201951535
Check Totals: 1,194.121,194.12
8.298.29A 2110.511-71-2290608044/3201078GUI'S -102810/16/201951536
Check Totals: 8.298.29
10/09/2019 04:01 PM 11/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
36.9753.97A 2110.213-51-2231SALE NO.8151328878
201079GUITAR CENTER -361110/16/201951537
Check Totals: 36.9753.97
358.75374.51A 2815.538-51-29404129263200700HALO BRANDED SOLUTIONS,INC. -
45310/16/201951538
Check Totals: 358.75374.51
231.44231.44A 2815.538-51-2940190805-788651
200455Health Products For You -965810/16/201951539
80.4580.45A 2815.538-51-2940190806-789229
200457
Check Totals: 311.89311.89
13.5813.58A 5510.556-51-510026896190182HECTOR'S HARDWARE &PAINT COMP -
108510/16/201951540
Check Totals: 13.5813.58
54.6054.60A 2110.511-72-23007107299200711HEINEMANN COMPANY -108810/16/201951541
Check Totals: 54.6054.60
50.7150.71A 2815.538-51-294067510355200425HENRY SCHEIN INC -109710/16/201951542
227.52227.52A 2815.538-51-294067530461200426
190.72190.72A 2815.538-51-294067512112200428
104.24104.24A 2815.538-51-294067530484200430
17.3917.39A 2815.538-51-294067530462200426
230.78229.49A 2815.538-51-294067793734200426
Check Totals: 821.36820.07
21,767.5521,767.23A 2110.213-73-2460648774192418HERTZ FURNITURE -830910/16/201951543
Check Totals: 21,767.5521,767.23
66.9566.95A 2110.511-51-22331248419200640HICKEY'S MUSIC CENTER -966310/16/201951544
65.4465.44A 2110.511-51-22331253881200640
101.90101.90A 2110.511-51-22331256590200640
10/09/2019 04:01 PM 12/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
83.4583.45A 2110.511-51-22331257984200640
311.45311.45A 2110.511-51-22331257220200640
138.45138.45A 2110.511-51-22331257224200640
Check Totals: 767.64767.64
14.9814.98A 1621.546-51-60505011057200523HOME DEPOT CREDITSERVICES -
113610/16/201951545
9.789.78A 1621.546-51-60508906665200523
18.3518.35A 1621.546-51-60505321458200523
Check Totals: 43.1143.11
8,632.038,632.03A 1620.217-51-6010733558192240HON COMPANY LLC -311510/16/201951546
337.70337.70A 1620.217-51-6010794176200751
1,307.401,307.40A 2110.211-71-2200794166192330
2,422.682,422.68A 2110.211-71-2200794165192331
290.92290.92A 2110.211-72-2200793890200567
988.74988.74A 2110.211-72-2200786108200568
Check Totals: 13,979.4713,979.47
100.00100.00A 1240.401-51-11002019-20 HMLANNUSLDUES
201042HORACE MANN LEAGUE OFTHE USA -
691710/16/201951547
Check Totals: 100.00100.00
4,712.504,712.50A 2110.403-51-223119123201150J & E INSTRUMENT SERVICE-
120710/16/201951548
Check Totals: 4,712.504,712.50
85.0585.05A 1620.405-51-6060114-S100263181.001
200190JOHNSTONE SUPPLY -125010/16/201951549
Check Totals: 85.0585.05
1,305.501,305.50A 2610.460-71-2200479928200647JUNIOR LIBRARY GUILD -932010/16/201951550
Check Totals: 1,305.501,305.50
10/09/2019 04:01 PM 13/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
2,250.001,691.55A 1620.405-51-6051592585201052KURK FUEL COMPANY -134810/16/201951551
Check Totals: 2,250.001,691.55
185.59185.59A 2020.506-74-211054487.00200257KURTZ BROTHERS -134910/16/201951554
0.00-75.00A 2020.506-74-211054487.00CM200257
57.5657.56A 2110.511-72-230060352.00200721
194.03194.03A 2110.511-72-231055752.00200283
129.43125.55A 2110.511-72-231055753.00200284
67.6365.76A 2110.511-72-231055754.00200285
0.00A 2110.511-72-231055754.01200285
0.00A 2110.511-72-231055753.01200284
107.20105.56A 2110.511-73-246055746.00200277
112.28108.72A 2110.511-73-246055748.00200279
22.6822.68A 2110.511-73-246055748.01200279
26.8626.86A 2110.511-73-246055746.01200277
106.99106.99A 2110.511-74-246054483.00200251
111.68111.68A 2110.511-74-246054484.00200252
109.90109.90A 2110.511-74-246054486.00200254
13.1513.15A 2110.511-74-246054486.01200254
19.5219.52A 2110.511-74-246054484.01200252
24.2523.54A 2110.511-74-246054483.01200251
135.49123.48A 2110.511-75-246054498.00200238
35.8335.83A 2250.511-72-248455737.00200296
121.43105.25A 2250.511-72-248558744.00200575
0.00A 2250.511-72-248558744.01200575
22.2015.12A 2250.511-72-249566008.00200949
103.8192.90A 2250.511-73-248355741.00200274
21.3921.39A 2250.511-73-248355741.01200274
Check Totals: 1,728.901,596.06
680.83680.83A 5510.556-51-51009306985795190185LAWSON PRODUCTS INC -138310/16/201951555
77.7077.70A 5510.556-51-51009306985794190185
Check Totals: 758.53758.53
10/09/2019 04:01 PM 14/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
359.55359.55A 2110.480-75-22002133961200653LEARNING A-Z -315610/16/201951556
Check Totals: 359.55359.55
135.00135.00A 2250.401-51-225081825201082LEARNING ALLY -207410/16/201951557
Check Totals: 135.00135.00
350.90350.90A 2110.480-75-2200INV34995200784LEARNING WITHOUT TEARS -967410/16/201951558
Check Totals: 350.90350.90
148.78148.78A 2610.460-51-22001335966200862LERNER PUBLISHINGGROUP -
406710/16/201951559
Check Totals: 148.78148.78
40.0040.00A 2250.511-51-24104459246201083LRP PUBLICATIONS -145510/16/201951560
Check Totals: 40.0040.00
110.00110.00A 2110.480-73-22002019-0912-05201025MAP OF THE MONTH -624810/16/201951561
110.00110.00A 2110.480-74-22002019-0912-06201026
110.00110.00A 2110.480-77-22002019-0912-01201027
110.00110.00A 2110.513-54-22002019-0912-02201028
Check Totals: 440.00440.00
407.35407.35A 5510.556-51-5100X500133948:02
190187MATTHEWS BUSES INC -153410/16/201951562
19.4419.44A 5510.556-51-5100X500133642:01
190187
98.2698.26A 5510.556-51-5100X500133775:01
190187
356.74356.74A 5510.556-51-5100X500133948:01
190187
58.5058.50A 5510.556-51-5100X500133642:02
190187
Check Totals: 940.29940.29
3,367.773,367.77A 1310.508-51-2110109796650001
200611MCGRAW-HILL -155810/16/201951563
10/09/2019 04:01 PM 15/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
Check Totals: 3,367.773,367.77
291.80291.80A 2815.538-51-2940IN91699037200384MEDCO SUPPLY -156710/16/201951566
213.27213.27A 2815.538-51-2940IN91695750200386
140.90140.90A 2815.538-51-2940IN91699043200387
41.6241.62A 2815.538-51-2940IN91695373200383
327.59327.59A 2815.538-51-2940IN91706992200385
3.831.11A 2815.538-51-2940IN91706927200383
4.834.83A 2815.538-51-2940IN91776173200385
1.961.96A 2815.538-51-2940IN91723849200387
4.444.44A 2815.538-51-2940IN91706995200384
3.713.71A 2815.538-51-2940IN91756019200386
4.444.44A 2815.538-51-2940IN91706943200386
41.3041.30A 2815.538-51-2940IN91751157200387
0.270.27A 2815.538-51-2940IN91751154200384
6.896.89A 2815.538-51-2940IN91792600200385
3.382.02A 2815.538-51-2940IN91698910200385
3.713.71A 2815.538-51-2940IN91756097200384
24.1524.15A 2815.538-51-2940IN91776194200387
13.3513.35A 2815.538-51-2940IN91698668200386
6.896.89A 2815.538-51-2940IN91792613200387
4.803.44A 2815.538-51-2940IN91792524200386
9.039.03A 2815.538-51-2940IN91768414200384
21.3421.34A 2815.538-51-2940IN91776197200384
6.896.89A 2815.538-51-2940IN91792612200384
Check Totals: 1,180.391,174.95
4,907.004,617.00A 1620.408-82-603027141200529MOLLENBERG-BETZ, INC. -850510/16/201951567
4,993.004,993.00A 1621.426-51-605027142200516
Check Totals: 9,900.009,610.00
481.46481.46A 1620.405-51-605003-250516201059MTE -163210/16/201951568
327.81327.81A 1620.405-51-605101-250554200198
10/09/2019 04:01 PM 16/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
341.93341.93A 1620.405-51-605101-250494200198
1,487.251,516.78A 1620.405-51-605101-249033200198
Check Totals: 2,638.452,667.98
68.0068.00A 2110.511-51-2232INV018099370
201004MUSIC & ARTS -802910/16/201951569
Check Totals: 68.0068.00
60.3060.30A 5510.556-51-5100842069192257NAPA AUTO PART -159010/16/201951570
282.88282.88A 5510.556-51-5100843634192257
830.17830.17A 5510.556-51-5100843667192257
143.28143.28A 5510.556-51-5100843428192257
Check Totals: 1,316.631,316.63
289.99289.99A 5510.200-51-51003168-996261201152NAPA AUTO PARTS -168910/16/201951571
Check Totals: 289.99289.99
660.00627.50A 1310.508-51-2110497892200698NASCO -169310/16/201951572
131.70111.96A 2250.511-51-2410525720200887
Check Totals: 791.70739.46
287.38287.37A 2110.480-74-22001000022062200663NATIONAL GEOGRAPHICSOCIETY -
170710/16/201951573
Check Totals: 287.38287.37
528.10528.10A 2250.401-51-2250INV-1008990200889NEWS-2-YOU, INC -505010/16/201951574
Check Totals: 528.10528.10
10,750.0010,750.00A 2110.480-72-220000053294201023NEWSELA -890710/16/201951575
Check Totals: 10,750.0010,750.00
582.37582.37A 1620.406-51-602032796200200NIAGARA IMPLEMENT INC -550010/16/201951576
Check Totals: 582.37582.37
10/09/2019 04:01 PM 17/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
600.00600.00A 1620.405-84-6070022342200890NICKERSON CORPORATION -176210/16/201951577
Check Totals: 600.00600.00
607.29607.29A 1620.405-84-60802019-002-05201056NUMARCO, INC. -851510/16/201951578
1,683.341,683.34A 1620.405-87-60802019-002-04201057
Check Totals: 2,290.632,290.63
510.00510.00A 2110.446-51-2233L.CHALMERS
201092NYSSMA NYS SCHOOLMUSIC ASSOCI -
181510/16/201951579
510.00510.00A 2110.446-51-2233M.CHALMERS
201092
510.00510.00A 2110.446-51-2233T. ELAGOR201092
510.00510.00A 2110.446-51-2233G.GIANGRASSO
201092
510.00510.00A 2110.446-51-2233I. KREHER201092
510.00510.00A 2110.446-51-2233N.MASTRODOMENICO
201092
510.00510.00A 2110.446-51-2233C. MILLER201092
510.00510.00A 2110.446-51-2233A. RENZONI201092
510.00510.00A 2110.446-51-2233B. RENZONI201092
510.00510.00A 2110.446-51-2233C. YAP201092
Check Totals: 5,100.005,100.00
3,733.003,733.00A 2330.402-51-2331FALL 2019192336O'DAY'S SCHOOL OFDRIVING INC -
182510/16/201951580
Check Totals: 3,733.003,733.00
436.00436.00A 5510.401-51-51002457190159OCCUSTAR INC. -182110/16/201951581
84.0084.00A 5510.401-51-51002354190159
299.00299.00A 5510.401-51-51002668190159
Check Totals: 819.00819.00
75.0075.00A 2855.400-55-2855OLEANRELAY9/14/2019
201093OLEAN SPORTS BOOSTERCLUB -
696410/16/201951582
10/09/2019 04:01 PM 18/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
Check Totals: 75.0075.00
19.9519.95A 2110.511-74-2460697424569-01200655OTC BRANDS, INC. -162110/16/201951583
13.9514.95A 2110.511-74-2460698079630-01200655
Check Totals: 33.9034.90
4,585.004,585.00A 2250.401-51-22505855910200854PEARSON - TEXAS -440310/16/201951584
235.00235.00A 2250.401-51-225056818201111
Check Totals: 4,820.004,820.00
620.25620.25A 2250.401-51-22505899539200855PEARSON CLINICALASSESSMENT-TX -
538810/16/201951585
93.2593.25A 2250.401-51-22507168011200855
2,825.942,825.94A 2250.511-51-24105913864200851
Check Totals: 3,539.443,539.44
373.93373.93A 2110.480-71-22007026817707200399PEARSON EDUCATION, INC. -190810/16/201951587
7,946.647,946.64A 2110.480-73-22007026766076192389
4,419.904,419.90A 2110.480-73-22007026854874200793
0.00A 2110.480-73-22004025934627200793
0.000.00A 2110.480-73-22004025870428192389
0.000.00A 2110.480-73-22004025869789192389
14,330.4414,330.44A 2110.480-74-22007026814294200398
217.80217.80A 2110.480-74-22004025936074200785
0.00A 2110.480-74-22004025938783200398
0.00A 2110.480-74-22004025951306200398
13,376.8413,376.84A 2110.480-75-22007026814326200397
0.00A 2110.480-75-22004025906928200397
0.00A 2110.480-75-22004025938654200397
80.9380.93A 2110.480-77-22004025898580192391
529.77529.77A 2110.480-77-22007026899260200950
499.09499.09A 2110.480-77-22004025958922200950
323.73323.73A 2110.480-77-22004025907181192391
53.9653.96A 2110.480-77-22004025895726192391
10/09/2019 04:01 PM 19/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
7,681.757,681.75A 2110.480-77-22007026766075192391
1,025.151,025.15A 2110.480-77-22004025869858192391
Check Totals: 50,859.9350,859.93
3,912.503,912.50A 2110.480-71-22001834089-00200726PERMA BOUND BOOKS -193110/16/201951588
443.25443.25A 2110.480-71-22001834089-01200726
Check Totals: 4,355.754,355.75
214.90214.90A 5510.553-51-51009340778268201024PERSONNEL CONCEPTS INC.-
968310/16/201951589
Check Totals: 214.90214.90
6,698.006,698.00A 1620.217-51-6040125629200989PHOENIX MACHINE REPAIR -758510/16/201951590
166.25166.25A 1620.405-51-6040124875200204
Check Totals: 6,864.256,864.25
700.00700.00A 2110.446-77-220012535200891PIG BELLY ENTERTAINMENT-
609910/16/201951591
Check Totals: 700.00700.00
1,357.851,357.85A 2110.511-72-2290746613-1200892PITSCO -195310/16/201951592
Check Totals: 1,357.851,357.85
2,065.052,065.05A 2855.549-55-2810Q 133497200893PLAQUES AND SUCH -195710/16/201951593
Check Totals: 2,065.052,065.05
774.40774.40A 2250.511-51-24102791462200894PRO-ED INC. -857610/16/201951594
237.60237.60A 2250.511-51-24102791464200895
Check Totals: 1,012.001,012.00
539.00539.00A 2110.480-75-220038140201021PROJECT WISDOM, INC. -968710/16/201951595
Check Totals: 539.00539.00
73.5883.88A 2110.511-72-23106996922200577REALLY GOOD STUFF, LLC -207110/16/201951596
10/09/2019 04:01 PM 20/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
44.1452.94A 2110.511-72-23106996921200578
128.0297.32A 2110.511-73-24606977686200311
24.9724.93A 2110.511-75-24607108272201020
16.6416.64A 2110.511-77-24606990302200317
18.0218.02A 2110.511-77-24606978954200317
Check Totals: 305.37293.73
75.4575.45A 1620.405-51-605103360162200209REGIONAL INTERNATIONALOF WNY -
855710/16/201951597
Check Totals: 75.4575.45
4,245.624,245.62A 2855.400-55-2855950840420192378RIDDELL ALL AMERICAN -211110/16/201951598
3,825.953,825.95A 2855.521-55-2810950836049192379
780.35780.35A 2855.521-55-2810951013913201156
Check Totals: 8,851.928,851.92
176.00174.68A 2110.507-51-2200M 1994200375RIEGLE PRESS INC -211210/16/201951599
Check Totals: 176.00174.68
135.00135.00A 2110.511-77-2460INV34843200993ROCHESTER 100 INC -213110/16/201951600
Check Totals: 135.00135.00
69.0069.00A 2110.511-72-22906317299200676ROCKLER WOODWORKING &HARDWARE -
213310/16/201951601
Check Totals: 69.0069.00
7,673.377,673.37A 1620.408-51-6030928000480-1200837SAIA COMMUNICATIONS INC-
219110/16/201951602
3,158.033,158.03A 1621.426-51-6050928000479-1200838
Check Totals: 10,831.4010,831.40
1,452.111,517.82A 2110.511-72-228079037200678SANE -219810/16/201951603
Check Totals: 1,452.111,517.82
10/09/2019 04:01 PM 21/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
239.58158.88A 2110.511-72-23608087475617200992SARGENT WELCH -220010/16/201951604
Check Totals: 239.58158.88
5,480.225,480.22A 2110.480-72-2200M6714927200899SCHOLASTIC INC -223110/16/201951605
3,304.813,304.81A 2110.480-77-2200M6807541200442
Check Totals: 8,785.038,785.03
218.27208.78A 2110.480-71-2200M6806520200403SCHOLASTIC MAGAZINE -223410/16/201951606
275.66263.67A 2110.480-71-2200M6806523200404
556.60556.60A 2110.480-75-2200M6806531200405
265.65265.65A 2110.480-75-2200M6806537200406
493.35493.35A 2110.480-75-2200M6785416200407
90.7590.75A 2110.480-75-2200M6806538200408
328.90328.90A 2110.480-75-2200M6806542200410
Check Totals: 2,229.182,207.70
462.1343.89A 2815.538-51-29403636889-00200603SCHOOL HEALTHCORPORATION -
224110/16/201951607
189.9248.97A 2815.538-51-29403636896-00200606
29.3429.34A 2815.538-51-29403636898-00200607
71.1814.80A 2815.538-51-29403637633-00200609
94.4194.41A 2815.538-51-29403643606-00200775
591.73591.73A 2815.538-51-29403643574-00200773
3.783.78A 2815.538-51-29403643606-01200775
594.34531.37A 2815.538-51-29403643574-01200773
127.3412.96A 2815.538-51-29403636898-01200607
19.2219.22A 2815.538-51-29403636896-01200606
Check Totals: 2,183.391,390.47
325.21345.16A 2815.538-51-29400751594-IN200842SCHOOL NURSE SUPPLY INC-
224410/16/201951608
51.6460.89A 2815.538-51-29400752210-IN200857
Check Totals: 376.85406.05
10/09/2019 04:01 PM 22/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
10.7710.77A 2010.511-54-2010208123302464
200119SCHOOL SPECIALTY -224810/16/201951616
131.20131.20A 2010.511-54-2010208123247168
200119
47.0047.00A 2020.506-71-2110208124022337
201096
18.7518.75A 2020.506-71-2110208124014719
201096
28.5028.50A 2020.506-73-2110208123888254
201013
91.9391.93A 2020.506-75-2110208123887765
201015
5.065.06A 2020.506-75-2110208123950424
201015
392.21392.21A 2110.211-72-2200208123800256
200614
72.5072.50A 2110.507-51-2200208123598966
200755
69.6069.60A 2110.507-51-2200208123915739
200755
52.2443.59A 2110.511-72-2310208123527452
200613
68.1868.18A 2110.511-72-2360208123885387
200996
61.4561.45A 2110.511-72-2360208123915399
200996
1,038.281,038.28A 2110.511-73-2210208123335284
200272
15.7915.79A 2110.511-73-2210208123856770
200272
113.51113.51A 2110.511-73-2330208123335140
200260
3.283.28A 2110.511-73-2330208123855057
200260
41.9241.92A 2110.511-73-2460208123335142
200261
105.58105.58A 2110.511-73-2460208123335143
200263
3.283.28A 2110.511-73-2460208123855490
200263
11.5811.58A 2110.511-73-2460208123855076
200261
10/09/2019 04:01 PM 23/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
220.22220.22A 2110.511-74-2210208123400724
200340
199.35199.35A 2110.511-74-2350208123365497
200343
2.302.30A 2110.511-74-2350208123577424
200343
11.1411.14A 2110.511-74-2350208123694030
200343
15.4715.47A 2110.511-74-2460208123250416
200120
129.61118.97A 2110.511-74-2460208123365501
200127
125.99110.52A 2110.511-74-2460208123274158
200139
94.7494.74A 2110.511-74-2460208123274136
200120
74.8374.83A 2110.511-75-2460208123274009
200065
119.33119.33A 2110.511-75-2460208123274283
200068
93.8093.80A 2110.511-75-2460208123274266
200070
29.0129.01A 2110.511-75-2460208123274306
200072
9.029.02A 2110.511-75-2460208123247335
200076
12.8912.89A 2110.511-75-2460208123643618
200088
52.1952.19A 2110.511-75-2460208123274386
200089
123.22123.22A 2110.511-75-2460208123274317
200091
280.00280.00A 2110.511-75-2460208123896533
201014
8.448.44A 2110.511-75-2460208123479199
200088
16.4116.41A 2110.511-75-2460208123433416
200089
112.64112.64A 2110.511-75-24602081232742686
200076
7.727.72A 2110.511-75-2460208123634677
200070
10/09/2019 04:01 PM 24/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
74.9674.96A 2110.511-75-2460208123633288
200089
217.42216.59A 2110.511-75-2460208123384453
200088
160.08160.08A 2110.511-77-2460208123135983
192356
65.6365.63A 2110.511-77-2460208123274218
200093
74.2874.28A 2110.511-77-2460208123274252
200094
35.4035.40A 2110.511-77-2460208123274229
200096
130.96130.96A 2110.511-77-2460208123274239
200097
641.54641.54A 2110.511-77-2460208123274228
200099
56.4656.46A 2110.511-77-2460208123274237
200100
15.4715.47A 2110.511-77-2460208123247021
200102
130.20130.20A 2110.511-77-2460208123274254
200105
11.8411.84A 2110.511-77-2460208123250348
200107
122.93122.93A 2110.511-77-2460208123274242
200109
11.0211.02A 2110.511-77-2460208123247179
200116
74.1774.17A 2110.511-77-2460208123247603
200117
8.578.57A 2110.511-77-2460208123707560
200818
84.7584.75A 2110.511-77-2460208123274248
200117
122.09122.09A 2110.511-77-2460208123274222
200116
5.025.02A 2110.511-77-2460208123401127
200109
117.06117.06A 2110.511-77-2460208123274247
200107
13.8113.81A 2110.511-77-2460208123707498
200105
10/09/2019 04:01 PM 25/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
89.3189.31A 2110.511-77-2460208123274258
200102
23.5523.55A 2110.511-77-2460208123452665
200099
23.1623.16A 2110.511-77-2460208123577393
200094
8.708.70A 2110.511-77-2460208123135976
192356
423.48423.48A 2110.511-77-2460208123144254
192356
25.1025.10A 2110.511-77-2460208123452657
200117
42.8542.85A 2110.511-77-2460208123933484
200117
99.9499.94A 2110.511-77-2460208123144263
192356
1,190.041,190.04A 2110.511-77-2460208123144268
192356
284.80284.80A 2110.511-77-2460208123144270
192356
102.52102.52A 2110.511-77-2460208123144275
192356
134.54134.54A 2110.511-77-2460208123144278
192356
19.3419.34A 2110.511-77-2460208123303472
192356
27.6227.62A 2110.511-77-2460208123529849
192356
25.7925.79A 2250.511-77-2480208123775222
200112
28.4128.41A 2250.511-77-2480208123247520
200112
34.0334.03A 2250.511-77-2480208123274230
200112
245.08245.08A 2250.511-77-2481208123274221
200110
197.31197.31A 2250.511-77-2490208123274234
200115
28.4128.41A 2250.511-77-2490208123247522
200115
4.774.77A 2610.460-77-2200208123577403
200111
10/09/2019 04:01 PM 26/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
60.4760.47A 2610.460-77-2200208123274220
200111
Check Totals: 9,413.819,378.22
310.00310.00A 2110.511-51-22319/11/2019201097SCOTT C. SHELSTA -969010/16/201951617
Check Totals: 310.00310.00
42.6942.69A 1621.546-51-60502918-0200215SHERWIN WILLIAMS -230310/16/201951618
Check Totals: 42.6942.69
277.50279.40A 2250.511-51-24100208924200901SLOSSON EDUCATIONALPUBLICATIO -
233710/16/201951619
Check Totals: 277.50279.40
129.75129.75A 2110.511-72-2370SI50453200680SOCIAL STUDIES SCHOOLSERVICE -
926210/16/201951620
61.5461.54A 2110.511-72-2370SI51684200680
Check Totals: 191.29191.29
125.82143.16A 2110.511-75-2460SI50455200679SOCIAL STUDIES SCHOOLSERVICE -
235810/16/201951621
Check Totals: 125.82143.16
293.11265.48A 2250.511-51-2410144849200948SOCIAL THINKING -596410/16/201951622
Check Totals: 293.11265.48
285.00285.00A 2855.400-55-2855V VBTOURNAMENT 9/7/2019
200798ST. MARYS HIGH SCHOOL -760810/16/201951623
Check Totals: 285.00285.00
26.9426.94A 1310.503-51-13003422187515192438STAPLES CONTRACT &COMMERCIAL -
240610/16/201951628
25.4025.40A 1310.503-51-13003424678379192438
25.4025.40A 1310.503-51-13003424678382192438
9.279.27A 1310.503-51-13003422187514192438
10/09/2019 04:01 PM 27/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
37.5337.53A 1310.503-51-13003422739379192438
20.3220.32A 1310.503-51-13003424678383192438
70.5870.58A 1310.503-51-13003422739378192438
64.5064.50A 1310.503-51-13003422502462192438
68.0568.05A 1310.503-51-13003422739380192438
114.95114.95A 1310.503-51-13003423015257192438
58.8658.86A 1310.503-51-13003423015256192438
72.7272.72A 1310.503-51-13003423168353192438
84.7284.72A 1680.502-51-22223424742452201030
22.9922.99A 2020.506-71-21103423015260200907
933.01933.01A 2020.506-71-21103425788678201099
16.4416.44A 2020.506-72-21103421652327200742
29.4429.44A 2020.506-72-21103423015259200865
97.8297.82A 2020.506-72-21103423330778200947
42.1542.15A 2020.506-72-21103424314715201000
29.3629.36A 2020.506-73-21103424595802201016
445.69445.69A 2020.506-74-21103424595803201017
117.23117.23A 2110.511-72-23003421565773200730
97.1897.18A 2110.511-72-23003421565774200731
77.9277.92A 2110.511-72-23003421565777200733
17.8517.85A 2110.511-72-23003424314715201000
235.92235.92A 2110.511-72-23103421652324200740
5.825.82A 2110.511-72-23103421725287200741
29.7929.79A 2110.511-72-23103421652329200743
55.4155.41A 2110.511-72-23103421652325200741
4.334.33A 2110.511-72-23103421652328200742
2.082.08A 2110.511-72-23103421652326200741
11.8211.82A 2110.511-72-23103421652327200742
23.3223.32A 2110.511-72-23603423330778200947
51.8951.89A 2110.511-72-23703421565778200734
66.3766.37A 2110.511-72-23703421565779200735
67.9967.99A 2250.511-72-24813421652323200739
170.36170.36A 2250.511-72-24843421565783200738
10/09/2019 04:01 PM 28/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
5.135.13A 2250.511-72-24843422091755200738
85.0585.05A 2250.511-72-24923421565780200736
100.12100.12A 2250.511-72-24943421565781200737
7.607.60A 2250.511-72-24943421565782200737
156.04156.04A 2815.538-51-29403424253474200995
78.0278.02A 2815.538-51-29403424253476200995
117.03117.03A 2815.538-51-29403424253475200995
39.0139.01A 2815.538-51-29403424253478200995
195.05195.05A 2815.538-51-29403424253473200995
39.0139.01A 2815.538-51-29403424253477200995
396.06396.06A 5510.553-51-51003422812445200864
Check Totals: 4,549.544,549.54
210.00210.00A 2110.480-75-22001856-9845-2003
200683STARFALL EDUCATIONFOUNDATION -
830510/16/201951629
Check Totals: 210.00210.00
4,320.004,320.00A 2110.213-51-223345267200821STRINGED INSTRUMENTSERVICES I -
244410/16/201951630
Check Totals: 4,320.004,320.00
596.25596.25A 2110.480-74-2200268298200445STUDIES WEEKLY, INC. -805610/16/201951631
795.00795.00A 2110.480-74-2200268295200446
Check Totals: 1,391.251,391.25
299.00199.00A 2110.480-77-22002471854201160SUPER DUPER SCHOOLCOMPANY -
247110/16/201951632
121.80121.80A 2250.511-77-24922470969A201102
Check Totals: 420.80320.80
85.0085.00A 5510.551-51-510000639625192275SUPERIOR LUBRICANTS -247310/16/201951633
Check Totals: 85.0085.00
164.18164.17A 2110.480-74-22006514755200416TEACHER CREATEDRESOURCES INC. -
251010/16/201951634
10/09/2019 04:01 PM 29/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
46.3046.30A 2110.511-74-24606514758200415
5.0012.99A 2110.511-74-24606514758A200415
15.3921.98A 2110.511-75-24606514749200412
12.9912.99A 2110.511-77-24606514757A200414
72.9472.94A 2110.511-77-24606514757200414
Check Totals: 316.80331.37
129.96101.18A 2110.511-73-2460INV/2019/28876/67
200346TEACHER DIRECT -251110/16/201951635
125.40125.40A 2110.511-73-2460INV/2019/28742/30
200351
135.28135.28A 2110.511-74-2460INV/2019/28431/10
200350
31.8840.08A 2110.511-74-2460INV/2019/28727/15
200353
67.2467.24A 2110.511-74-2460INV/2019/28407/83
200354
76.6072.12A 2110.511-77-2460INV/2019/28445/24
200349
74.6074.60A 2250.511-72-2487INV/2019/289881/05
200583
242.36253.74A 2250.511-74-2451INV/2019/32757/68
200347
Check Totals: 883.32869.64
384.00391.99A 2110.480-72-2200150626200585TEACHER'S DISCOVERY -251610/16/201951636
91.2097.60A 2110.511-72-2270147015200586
73.4377.93A 2110.511-72-2270147016200588
7.807.80A 2110.511-72-2270147856200591
107.64114.04A 2110.511-72-2270147019200591
80.9886.85A 2110.511-72-2300147242200744
119.20119.20A 2110.511-72-2300148815200904
57.1857.18A 2110.511-72-2370146719200584
36.5044.45A 2110.511-72-2370147163200587
Check Totals: 957.93997.04
10/09/2019 04:01 PM 30/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
1,120.001,120.00A 2250.401-51-2250CONF NO.24828347
200692THE STATLER HOTEL -827610/16/201951637
Check Totals: 1,120.001,120.00
388.01392.41A 2250.511-51-2410344141200905THERAPY SHOPPE INC -253910/16/201951638
Check Totals: 388.01392.41
361.35361.35A 2110.480-75-2200ACCT NO.4079900454
200593TIME FOR KIDS -255810/16/201951639
Check Totals: 361.35361.35
364.00544.00A 1620.406-51-601036302200745TOTH'S SPORTS -257610/16/201951640
Check Totals: 364.00544.00
31.3831.38A 2110.511-72-23002086658 RI200746TREND ENTERPRISES INC -259610/16/201951641
Check Totals: 31.3831.38
21.9221.92A 1620.464-51-60108/14/2019201055TROY & BANKS, INC. -967710/16/201951642
Check Totals: 21.9221.92
6,459.006,459.00A 2110.213-51-223364674192407TWIN VILLAGE MUSIC -260810/16/201951643
114.00114.00A 2110.511-51-223166138201104
93.0093.00A 2110.511-51-223166139201161
Check Totals: 6,666.006,666.00
92.3492.34A 5510.401-51-5100055 1654522190193UNIFIRST CORPORATION -881110/16/201951644
92.3492.34A 5510.401-51-5100055 1653084190193
92.3492.34A 5510.401-51-5100055 1651608190193
92.3492.34A 5510.401-51-5100055 1650152190193
131.39131.39A 5510.401-51-5100055 1648644190193
92.3492.34A 5510.401-51-5100055 1647211190193
92.3492.34A 5510.401-51-5100055 1656018190193
Check Totals: 685.43685.43
10/09/2019 04:01 PM 31/32Page
Check #
CLARENCE CENTRAL SCHOOL DIST
Cash Disbursement Query Displaying PO and Non PO Payments From 7/1/2019 - 6/30/2020 In Between $0.00 And $999,999,999.99
LiquidatedAmount PaidAccountInvoice #PO NumberManualVoidedExplanationVendor IDDate
6,415.006,415.00A 1621.426-51-60503080192162UNIVERSAL WOODWORKS,INC. -
890810/16/201951645
Check Totals: 6,415.006,415.00
239.94239.94A 2010.401-54-2010091919201071UNIVERSITY OF OREGON -928710/16/201951646
Check Totals: 239.94239.94
Group Totals: 337,393.43 339,532.64Number of Cash Disbursements: 149
10/09/2019 04:01 PM 32/32Page
CLARENCE CENTRAL SCHOOL DISTRICT
Memorandum
Business Office To: Board of Education From: Richard J. Mancuso Date: October 15, 2019 Regarding: 2018-19 Annual External Audit Our annual external audit, required by New York State, is complete and was presented to the Audit Committee September 16, 2019. The Audit was performed by Lumsden and McCormick, CPA’s in accordance with all NYS and Federal regulations and audit requirements. Attached are: -Letter to the Board of Education -District Wide Financial Statements -Activity Fund Financial Statements -Management Letter -NYS Correspondence: Corrective Action Plan The District is in a healthy financial condition and ended the year as anticipated with enough funds to appropriate $2,200,000 to reduce the 2019-20 tax levy and sustain a substantial fund balance. All necessary paperwork has been filed and we have updated our website. I would like to recommend that we accept the 2018-19 annual external audit. RJM/ms Cc: file Attachments
COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE
September 16, 2019
Members of the Audit Committee and The Board of EducationClarence Central School District
We have audited the financial statements of the governmental activities, each major fund, and the remaining fund information of Clarence Central School District (the District) for the year ended June 30, 2019. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information to you in our engagement letter dated June 17, 2019 and in our audit planning document that we provided to management and the audit committee. Professional standards also require that we communicate to you the following information related to our audit.
Significant Audit Findings
Qualitative Aspects of Accounting PracticesManagement is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the District are described in Note 1 to the financial statements. No new accounting policies were adopted, and the application of existing policies was not changed during 2019. We noted no transactions entered into by the District during the year for which there is a lack of authoritative guidance or consensus.
EstimatesAccounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly important because of their significance to the financial statementsand because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were:
Recognition of capital assets at historical or estimated historical cost within established threshold valuesand the consistent application of depreciable lives and methods
Accrual of compensated absences (vacation and sick pay liabilities), the net pension position of the District’s pension plans and other postemployment benefits (OPEB) and the related disclosures associated with these employee benefits
Self-funded health insurance liabilities
Reserves established, funded, and reported in the general fund as restricted fund balance
Management’s process for determining the above estimates is based on firm concepts and reasonable assumptions of future events. We evaluated the key factors and assumptions used to develop these estimates in determining that they are reasonable in relation to the financial statements taken as a whole.
2
Footnote DisclosuresCertain financial statement disclosures are particularly important because of their significance to financial statement users. The most important disclosures affecting the financial statements are reflected in Note 2 –Stewardship and Compliance, Note 7 – Long-Term Liabilities, Note 8 – Pension Plans, Note 9 – OPEB, and Note 10 –Risk Management. These disclosures present items of compliance requirements of State law; the existing long-term obligations of the District; the actuarially determined net pension position for the District’s participation in the State’s pension plans; the total OPEB liability; and the District’s self-funded health insurance plan.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has taken responsibility and agreed to the adjustments suggested by us during our audit.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors’ report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated September 16, 2019.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the District’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the District’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
3
Other Matters
We applied certain limited procedures to management’s discussion and analysis and other required supplementary information (RSI) regarding pensions and OPEB. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the financial statements, and other knowledge we obtained during our audit of the financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
We were engaged to report on certain supplementary information accompanying the financial statements that is not RSI, which includes the schedule of expenditures of federal awards and schedules required by the New York State Education Department. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
Restriction on Use
This information is intended solely for the use of the Audit Committee, Board of Education, and management of the District. It is not intended to be, and should not be, used by anyone other than these specified parties.
CLARENCE CENTRAL SCHOOL DISTRICT
FINANCIAL STATEMENTS
JUNE 30, 2019
CLARENCE CENTRAL SCHOOL DISTRICT
Table of Contents
June 30, 2019
Independent Auditors’ Report
Management’s Discussion and Analysis
Financial StatementsStatement of Net PositionStatement of Activities Balance Sheet – Governmental FundsReconciliation of the Governmental Funds Balance Sheet to the Statement of Net PositionStatement of Revenues, Expenditures, and Changes in Fund Balances – Governmental FundsReconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the
Statement of ActivitiesStatement of Revenues, Expenditures, and Changes in Fund Balance Budget (Non-GAAP) and Actual - General FundStatement of Fiduciary Net Position and Statement of Changes in Fiduciary Net PositionNotes to Financial Statements
Required Supplementary Information (Unaudited)Schedule of the District’s Proportionate Share of the Net Pension Position – New York State Teachers’ Retirement
SystemSchedule of District Contributions – New York State Teachers’ Retirement SystemSchedule of the District’s Proportionate Share of the Net Pension Position – New York State and Local Employees’
Retirement SystemSchedule of District Contributions – New York State and Local Employees’ Retirement SystemSchedule of Changes in the District’s Total OPEB Liability and Related Ratios
Supplementary InformationSchedule of Change from Original to Final Budget and Calculation of Unrestricted Fund Balance Limit – General FundSchedule of Expenditures of Federal Awards and related notes
Reports on Federal Award ProgramsIndependent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters
Based on an Audit of Financial Statements Performed in Accordance with Government Auditing StandardsIndependent Auditors’ Report on Compliance for Each Major Federal Program and on Internal Control over Compliance
Required by the Uniform GuidanceSchedule of Findings and Questioned Costs
INDEPENDENT AUDITORS’ REPORT
The Board of EducationClarence Central School District
We have audited the accompanying financial statements of the governmental activities, each major fund, and the remaining fund information of Clarence Central School District (the District) as of and for the year ended June 30, 2019, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the remaining fund information of the District as of June 30, 2019, and the respective changes in financial position and budgetary comparison for the general fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.
2
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that management’s discussion and analysis and other required supplementary information, as listed in the table of contents, be presented to supplement the financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the financial statements, and other knowledge we obtained during our audit of the financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The accompanying supplementary information as listed in the table of contents, including the schedule of expenditures of federal awards required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the financial statements.
The accompanying supplementary information including the schedule of expenditures of federal awards is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the accompanying supplementary information including the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated September 16, 2019 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.
September 16, 2019
3
CLARENCE CENTRAL SCHOOL DISTRICTManagement’s Discussion and Analysis
June 30, 2019(Unaudited)
Introduction
Management’s Discussion and Analysis (MD&A) of Clarence Central School District (the District) provides an overview of the District’s financial activities and performance for the year ended June 30, 2019. The information contained in the MD&A should be considered in conjunction with the information presented as part of the District’s financial statements that follow. This MD&A, the financial statements, and notes thereto are essential to obtaining a full understanding of the District’s financial position and results of operations. The District’s financial statements have the following components: (1) government-wide financial statements; (2) governmental fund financial statements; (3) reconciliations between the government-wide and governmental fund financial statements; (4) agency fund statements; (5) notes to the financial statements; and (6) supplementary information.
The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances in a manner similar to a private-sector business. The statement of net position presents information on all of the District’s assets,deferred outflows of resources, liabilities, and deferred inflows of resources with the net difference reported as net position. The statement of activities presents information showing how the District’s net position changed during each year. All changesin net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of the related cash flows. Thus, revenues and expenses are reported in the statement for some items that will result in cash flows in future periods. The government-wide financial statements present information about the District as a whole. All of the activities of the District are considered to be governmental activities.
Governmental fund financial statements focus on near-term inflows and outflows of resources, as well as on balances of resources available at the end of the year. Such information may be useful in evaluating the District’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide statements, it is useful to compare the information presented for governmental activities in the government-wide financial statements. By doing so, the reader may better understand the long-term impact of the District’s near-term financing decisions. The reconciliation portion of the financial statements facilitates the comparison between governmental funds and governmental activities.
Agency funds are used to account for resources held for the benefit of parties outside the District. Agency funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the District’s programs. The notes to the financial statements provide additional information that is essential for a full understanding of the government-wide and governmental fund financial statements.
Supplementary information further explains and supports the financial statements and includes information required by generally accepted accounting principles and the New York State Education Department.
4
ChangeCondensed Statement of Net Position 2019 2018 $ %
Current assets $ 22,467,000 $ 20,072,000 $ 2,395,000 11.9%Net pension asset 3,485,000 1,453,000 2,032,000 139.8%Capital assets 92,330,000 95,595,000 (3,265,000) (3.4%)
Total assets 118,282,000 117,120,000 1,162,000 1.0%
Deferred outflows of resources 21,532,000 23,128,000 (1,596,000) (6.9%)
Long-term liabilities 50,482,000 55,877,000 (5,395,000) (9.7%)Net pension and OPEB liability 6,660,000 4,667,000 1,993,000 42.7%Current liabilities 8,911,000 9,085,000 (174,000) (1.9%)
Total liabilities 66,053,000 69,629,000 (3,576,000) (5.1%)
Deferred inflows of resources 5,736,000 7,508,000 (1,772,000) (23.6%)
Net positionNet investment in capital assets 44,766,000 42,499,000 2,267,000 5.3%Restricted 2,390,000 2,323,000 67,000 2.9%Unrestricted 20,869,000 18,289,000 2,580,000 14.1%
Total net position $ 68,025,000 $ 63,111,000 $ 4,914,000 7.8%
Net position amounted to $68,025,000 and $63,111,000 as of June 30, 2019 and 2018. The largest portion of the District’s net position reflects its investment in capital assets consisting of land, buildings and improvements, furniture, equipment, and vehicles, less outstanding debt used to acquire those assets. The District uses capital assets to provide services to students; consequently, these assets are not available for future spending.
The District’s net position also includes resources that are subject to external restrictions on how they may be used, which includes reserves set aside for specific purposes governed by law and regulations. Such items include the debt service reserve, which is set aside for the repayment of bonds issued to finance capital projects; the tax certiorari reserve, which is used to pay tax judgments and claims; and amounts restricted to pay future accumulated vacation and sick leave under the District's employee benefit accrued liability reserve.
Current assets increased by $2,395,000 (decrease of $5,682,000 in 2018). These balances consist of cash and receivables from other governments and third parties. The changes in individual account balances reflect the timing of cash flows and the impact of the District’s current year operating results. The decrease in capital assets of $3,265,000 (increase of $5,524,000 in 2018) is due to depreciation expense exceeding capital asset additions, which mainly consisted of buses and computer equipment. The net pension asset of the New York State Teachers’ Retirement System (TRS) increased $2,032,000 in 2019 due to changes in actuarial assumptions.
Total liabilities decreased $3,576,000 (decrease of $7,986,000 in 2018) due to bond principal payments of $5,225,000 offset by an $899,000 increase in the net pension liability for the New York State and Local Employees’ Retirement System (ERS) and a $1,094,000 increase in the actuarial computation of the total other postemployment benefits (OPEB) liability. The increases in the ERS and OPEB liabilities are due to changes in actuarial assumptions and differences between expected and actual experience.
Changes in deferred outflows and deferred inflows of resources include changes in pension activity at the State level, which arerequired to be reflected on the District’s financial statements. Deferred outflows of resources include contributions required to be paid by the District to the State pension systems after the measurement date, and as such are not included in the current net pension position. Deferred outflows and deferred inflows of resources also reflect variances from actuarial assumptions, actual results of investment earnings compared to projected earnings, and changes of assumptions. The District has no control or authority over these transactions.
5
ChangeCondensed Statement of Activities 2019 2018 $ %
RevenuesProgram revenues
Charges for services $ 1,142,000 $ 1,155,000 $ (13,000) (1.1%)Operating grants and contributions 3,009,000 2,634,000 375,000 14.2%Capital grants and contributions 14,000 1,371,000 (1,357,000) (99.0%)
General revenuesProperty taxes 48,432,000 46,897,000 1,535,000 3.3%Sales tax 5,443,000 5,257,000 186,000 3.5%State aid 25,387,000 24,978,000 409,000 1.6%Other 1,274,000 1,329,000 (55,000) (4.1%)
Total revenue 84,701,000 83,621,000 1,080,000 1.3%
ExpensesInstruction 62,295,000 62,718,000 (423,000) (0.7%)Support services
General support 9,338,000 10,024,000 (686,000) (6.8%)Pupil transportation 5,196,000 4,814,000 382,000 7.9%Food service 1,115,000 1,138,000 (23,000) (2.0%)
Interest and other 1,843,000 1,471,000 372,000 25.3%
Total expenses 79,787,000 80,165,000 (378,000) (0.5%)
Change in net position 4,914,000 3,456,000 1,458,000 42.2%
Net position – beginning 63,111,000 59,655,000 3,456,000 5.8%
Net position – ending $ 68,025,000 $ 63,111,000 $ 4,914,000 7.8%
District revenues increased by $1,080,000 ($2,611,000 increase in 2018). The District received a $409,000 increase in State aid in 2019. Property taxes and related items increased by $1,535,000 ($835,000 increase in 2018) which is consistent with the budgeted tax levy increase. Capital grants and contributions decreased $1,357,000 (increase of $792,000 in 2018) due to State aid received through the Smart Schools Bond Act in 2018 but not in 2019.
Total expenses decreased by $378,000 compared to an increase of $4,951,000 in 2018. Employee benefits, which are allocated to general support, instruction, and transportation, decreased $635,000 in 2019. In 2018, the District offered a teachers’ retirement incentive which increased employee benefits expense by approximately $900,000. The District also paid $341,000 in bond issuance costs in 2018. These decreases were offset by an increase in depreciation expense of $714,000 due to the addition of $23,332,000 related to buildings and improvements. Payroll expenses increased approximately $766,000 or 1.9% ($1,340,000 or 3.4% in 2018) due to salary increases as dictated by the District’s agreements with bargaining units offset by retirements that occurred in 2018.
Financial Analysis of the District’s Funds
Total fund balances for the government funds increased by $2,496,000 to a total fund balance of $13,021,000 as further described below:
Total expenditures decreased $12,238,000 or 12.9% (increase of $51,000 in 2018) due to a reduction in capital outlay of$9,802,000 upon completion of the District’s capital projects. Expenditures were further reduced by a decrease in debt principal payments of $1,210,000.
Revenue increased $1,461,000 or 1.8% (increase of $2,562,000 or 3.2% in 2018) due to the previously discussed increases in real property taxes and State aid offset by a decrease in funding from the Smart Schools Bond Act.
6
General Fund Budgetary Highlights
The original and final revenue budget for 2019 was $81,443,000 and was consistent with actual revenue.
Actual expenditures and carryover encumbrances were less than the final amended budget by $3,967,000 or 4.6%. Overall, the fluctuations between budgeted and actual expenditures are due to conservative budgeting and a conscious effort to manage expenses.
Capital Assets
2019 2018
Land and land improvements $ 4,674,000 $ 4,674,000Buildings and improvements 132,844,000 132,844,000Furniture and equipment 14,734,000 13,763,000Vehicles 8,996,000 9,779,000
161,248,000 161,060,000Accumulated depreciation (68,918,000) (65,465,000)
$ 92,330,000 $ 95,595,000
The District purchased buses, furniture, and equipment totaling $1,951,000. The additions were offset by $5,216,000 of depreciation expense and losses on disposals.
Debt
At June 30, 2019, the District had $40,105,000 in bonds outstanding, with $5,785,000 due within one year ($45,330,000 outstanding in 2018). Outstanding compensated absences payable were $5,463,000 ($5,001,000 in 2018) with $367,000 expected to be paid within the next year.
Additional information on the District’s long-term liabilities can be found in the notes to the financial statements.
Factors Bearing on the District’s Future
New York State’s financial and political situation will dictate the level of local funding needed to sustain current programs. The State’s tax levy cap, which is now permanent, and overall low inflation rates limit the District’s ability to raise taxes and further stretches resources requiring the use of reserves and creative solutions.
Economic conditions of Erie County and specifically Clarence, New York will affect future growth.
Contacting the District’s Financial Management
This report is designed to provide our citizens, taxpayers, and creditors with a general overview of the District’s finances. It should only be used in conjunction with a thorough review of the District’s audited financial statements. If you have any questions about this report or need additional information, contact Mr. Richard J. Mancuso, Business Administrator, Clarence Central School, 9625 Main Street, Clarence, New York 14031; phone number 716-407-9011.
CLARENCE CENTRAL SCHOOL DISTRICT
Statement of Net Position
(with comparative totals as of June 30, 2018) 2019 2018
AssetsCash 18,478,750$ 15,235,343$ Due from other governments 2,455,776 2,638,213 State and federal aid receivable 1,493,173 2,151,515 Inventory 39,703 46,669 Net pension asset 3,484,521 1,452,718 Capital assets (Note 5) 161,248,402 161,060,002 Accumulated depreciation (68,918,359) (65,464,635)
Total assets 118,281,966 117,119,825
Deferred Outflows of ResourcesDefeasance loss 577,875 684,965 Deferred outflows of resources related to pensions 19,932,393 22,185,172 Deferred outflows of resources related to OPEB 1,022,115 258,178
Total deferred outflows of resources 21,532,383 23,128,315
LiabilitiesAccounts payable 1,285,674 1,888,429 Accrued liabilities 557,115 682,938 Due to retirement systems 3,790,812 3,492,877 Due to fiduciary funds 119,252 96,380 Unearned revenue 36,151 34,607 Bond anticipation note 3,122,500 2,890,000 Long-term liabilities
Due within one year:Bonds 5,785,000 5,225,000 Compensated absences 367,000 468,000
Due beyond one year:Bonds and related premiums 39,234,441 45,651,543 Compensated absences 5,096,000 4,533,000 Net pension liability 1,762,585 864,242 Total OPEB liability 4,896,964 3,802,685 Total liabilities 66,053,494 69,629,701
Deferred Inflows of ResourcesDeferred inflows of resources related to pensions 5,349,600 7,043,042 Deferred inflows of resources related to OPEB 386,437 464,636
Total deferred inflows of resources 5,736,037 7,507,678
Net PositionNet investment in capital assets 44,765,977 42,499,406 Restricted 2,390,260 2,322,813 Unrestricted 20,868,581 18,288,542
Total net position 68,024,818$ 63,110,761$
June 30, 2019
See accompanying notes. 7
CLARENCE CENTRAL SCHOOL DISTRICT
Statement of Activities
For the year ended June 30, 2019(With summarized comparative totals for June 30, 2018)
Operating CapitalCharges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions 2019 2018
Governmental activitiesGeneral support 9,337,716$ 20,060$ -$ -$ (9,317,656)$ (10,005,068)$ Instruction 62,295,489 399,248 2,578,452 14,384 (59,303,405) (58,695,452) Pupil transportation 5,195,592 - - - (5,195,592) (4,813,960) Interest expense 1,842,951 - - - (1,842,951) (1,470,572) School food service 1,115,463 722,592 430,587 - 37,716 (19,705)
79,787,211$ 1,141,900$ 3,009,039$ 14,384$ (75,621,888) (75,004,757)
General revenuesReal property taxes 48,431,953 46,896,846 Sales taxes 5,443,337 5,256,644 Miscellaneous 1,273,669 1,328,811 State aid 25,386,986 24,978,728 Total general revenues 80,535,945 78,461,029
Change in net position 4,914,057 3,456,272
Net position - beginning 63,110,761 59,654,489 Net position - ending 68,024,818$ 63,110,761$
Program Revenues Net (Expense) Revenue
See accompanying notes. 8
CLARENCE CENTRAL SCHOOL DISTRICT
Balance Sheet - Governmental Funds
(with summarized comparative totals as of June 30, 2018)
Capital Special School
General Projects Aid Lunch 2019 2018
Assets
Cash 17,917,414$ 18,883$ 174,826$ 367,627$ 18,478,750$ 15,235,343$
Due from other governments 1,754,776 - - - 1,754,776 1,990,213
State and federal aid receivable 781,845 - 644,076 67,252 1,493,173 2,151,515
Due from other funds, net 417,412 - - 296,392 713,804 1,694,393
Inventory - - - 39,703 39,703 46,669 Total assets 20,871,447$ 18,883$ 818,902$ 770,974$ 22,480,206$ 21,118,133$
Liabilities and Fund Balances
Accounts payable 1,214,892$ -$ -$ 70,782$ 1,285,674$ 1,888,429$
Accrued liabilities 390,565 - - 850 391,415 496,438
Due to retirement systems 3,790,812 - - - 3,790,812 3,492,877
Due to other funds, net - 18,883 814,173 - 833,056 1,790,773
Unearned revenue - - 4,729 31,422 36,151 34,607
Bond anticipation note - 3,122,500 - - 3,122,500 2,890,000
Total liabilities 5,396,269 3,141,383 818,902 103,054 9,459,608 10,593,124
Fund Balances
Nonspendable:
Inventory - - - 39,703 39,703 46,669
Restricted:
Debt service 1,210,076 - - - 1,210,076 1,142,629
Employee benefit accrued liability 658,365 - - - 658,365 658,365
Tax certiorari 521,819 - - - 521,819 521,819
Assigned:
Designated for subsequent
year's expenditures 2,200,000 - - - 2,200,000 1,700,000
Other purposes 3,573,392 - - 628,217 4,201,609 3,777,932
Unassigned 7,311,526 (3,122,500) - - 4,189,026 2,677,595
Total fund balances (deficit) 15,475,178 (3,122,500) - 667,920 13,020,598 10,525,009 Total liabilities and fund balances 20,871,447$ 18,883$ 818,902$ 770,974$ 22,480,206$ 21,118,133$
Total
June 30, 2019
Governmental Funds
See accompanying notes. 9
CLARENCE CENTRAL SCHOOL DISTRICT
Reconciliation of the Governmental Funds
Balance Sheet to the Statement of Net Position
Total fund balances - governmental funds 13,020,598$
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and are not reported asassets in governmental funds. 92,330,043
Sales tax collected after the period of availability to pay current period expenditures is notrecognized in the governmental funds until received. 701,000
The District's proportionate share of net pension position as well as pension-related deferredoutflows and deferred inflows of resources are recognized in the government-widestatements and include:
Net pension asset 3,484,521 Deferred outflows of resources related to pensions 19,932,393 Net pension liability (1,762,585) Deferred inflows of resources related to pensions (5,349,600) 16,304,729
The District's total OPEB liability as well as OPEB-related deferred outflows and deferredinflows of resources are recognized on the government-wide statements and include:
Deferred outflows of resources related to OPEB 1,022,115 Total OPEB liability (4,896,964) Deferred inflows of resources related to OPEB (386,437) (4,261,286)
Certain liabilities are not due and payable currently and therefore are not reported as liabilitiesin the governmental funds. These liabilities are:
Bonds and related premiums (45,019,441)Accrued interest (165,700) Compensated absences (5,463,000) (50,648,141)
Defeasance losses associated with bond refundings are recognized as deferred outflows of resources in the government-wide statements. 577,875
Net position - governmental activities 68,024,818$
June 30, 2019
See accompanying notes. 10
CLARENCE CENTRAL SCHOOL DISTRICT
Statement of Revenues, Expenditures, and
Changes in Fund Balances - Governmental Funds
For the year ended June 30, 2019(With summarized comparative totals for June 30, 2018)
Special SchoolAid Lunch 2019 2018
RevenuesReal property taxes -$ -$ 44,726,632$ 43,058,236$ Real property tax items - - 3,705,321 3,838,610 Nonproperty taxes - - 5,390,337 5,276,644 Charges for services - - 399,248 399,366 Use of money and property - - 309,223 156,406 Sale of property and compensation for loss - - 90,380 143,782 Miscellaneous - 25,964 902,190 575,590 State sources 658,966 17,501 26,077,837 27,001,565 Federal sources 1,359,924 387,122 2,306,608 1,982,079 Sales - 722,592 722,592 736,637
Total revenues 2,018,890 1,153,179 84,630,368 83,168,915
ExpendituresGeneral support - 991,028 8,928,926 9,316,919 Instruction 2,019,680 - 45,298,505 44,955,200 Pupil transportation 96,086 - 3,767,624 3,320,149 Employee benefits - - 15,523,747 16,177,486 Debt service
Principal - - 5,927,500 8,281,022 Interest - - 2,388,763 2,228,036
Cost of sales - 95,889 95,889 87,658 Capital outlay - - 929,330 10,731,435
Total expenditures 2,115,766 1,086,917 82,860,284 95,097,905
Excess revenues (expenditures) (96,876) 66,262 1,770,084 (11,928,990)
Other financing sources (uses)Operating transfers, net 96,876 - - - Proceeds from the issuance of debt - - - 25,780,000 Premiums on bond and BAN obligations - - - 23,005 3,259,810 BANs redeemed from appropriations - - 702,500 4,266,022
Total other financing sources (uses) 96,876 - 725,505 33,305,832
Net change in fund balances - 66,262 2,495,589 21,376,842
Fund balances (deficit) - beginning - 601,658 10,525,009 (10,851,833) Fund balances (deficit) - ending -$ 667,920$ 13,020,598$ 10,525,009$
-
-
(914,946)
-
-
(218,117)
(2,904,383)
- -
(5,671)
-
Projects
-$ - - -
696,829 702,500
- -
929,330 929,330
(3,122,500)$
Governmental FundsTotal
Capital
-
14,384 - -
14,384
-
General
44,726,632$ 3,705,321 5,390,337
399,248 309,223
90,380 876,226
25,386,986 559,562
- 81,443,915
7,937,898 43,278,825
3,671,538 15,523,747
5,927,500 2,388,763
- -
78,728,271
2,715,644
(91,205)
12,827,734 15,475,178$
- 23,005
- (68,200)
2,647,444
See accompanying notes. 11
CLARENCE CENTRAL SCHOOL DISTRICT
Reconciliation of the Governmental Funds Statement of Revenues,
Expenditures, and Changes in Fund Balances to the Statement of Activities
For the year ended June 30, 2019
Total net change in fund balances - governmental funds 2,495,589$
Amounts reported for governmental activities in the statement of activities are different because:
Capital outlays are reported in governmental funds as expenditures. In the statement of activities,the cost of the assets is allocated over their estimated useful lives as depreciation expense. Thisis the amount by which depreciation expense and disposals exceeds capital outlays. (3,265,324)
Pension expense is recognized when paid on the fund statement of revenues, expenditures, andchanges in fund balances and actuarially determined on the statement of activities. Thesedifferences are:
2019 TRS and ERS contributions 4,661,291 2019 ERS accrued contribution 316,000 2018 ERS accrued contribution (327,000) 2019 TRS net pension expense (2,669,898) 2019 ERS net pension expense (1,406,270) 574,123
OPEB expense is recognized when paid on the fund statement of revenues, expenditures, andchanges in fund balances and actuarially determined on the statement of activities. (252,143)
Payments of long-term liabilities are reported as expenditures in the governmental funds and as areduction of debt in the statement of net position. 5,225,000
In the statement of activities, certain expenses are measured by the amounts earned duringthe year. In the governmental funds these expenditures are reported when paid.These differences are:
Amortization of defeasance loss (107,090) Amortization of bond premiums 632,102 Interest 20,800 Compensated absences (462,000) 83,812
Local sales taxes will not be collected until several months after the District's year end, andare not considered available or recognized in the governmental funds until received. This amount is the difference between sales tax receivable in the beginning and end of year accruals. 53,000
Change in net position - governmental activities 4,914,057$
See accompanying notes. 12
CLARENCE CENTRAL SCHOOL DISTRICT
Statement of Revenues, Expenditures, and Changes in
Fund Balance Budget (Non-GAAP) and Actual - General Fund
For the year ended June 30, 2019Actual Variance with
(Budgetary Final BudgetBasis) Encumbrances Over/(Under)
RevenuesLocal sources
Real property taxes 44,726,632$ (226,213)$ Real property tax items 3,705,321 (1,834) Nonproperty taxes 5,390,337 (307,663) Charges for services 399,248 91,803 Use of money and property 309,223 218,223 Sale of property and compensation for loss 90,380 68,380 Miscellaneous 876,226 600,226
State sources 25,386,986 (431,499) Federal sources 559,562 (10,438)
Total revenues 81,443,915 985
ExpendituresGeneral support
Board of education 19,707 - (7,293) Central administration 307,127 1,090 (58) Finance 583,110 7,168 (7,682) Staff 444,911 20 (138) Central services 5,741,619 910,911 (93,855) Special items 841,424 - (96,576)
InstructionInstruction, administration, and improvement 2,209,898 8,687 (95,302) Teaching - regular school 28,167,750 411,456 (17,130) Programs for children with handicapping conditions 7,565,138 518,214 (1,261,910) Occupational education 612,415 - (155,385) Teaching - special schools 224,226 35,970 (84) Instructional media 2,291,849 1,367,975 (64,133) Pupil services 2,207,549 22,018 (10,135)
Pupil transportation 3,671,538 278,176 (777,500) Employee benefits 15,523,747 11,707 (1,339,672) Debt service
Principal 5,927,500 - (40,455) Interest 2,388,763 - (2) Total expenditures 78,728,271 3,573,392 (3,967,310)
Excess revenues (expenditures) 2,715,644 (3,573,392) 3,968,295
Other financing sources (uses)Operating transfers in - - 5,671 5,671 Operating transfers out (96,876) (24) Premiums on bond and BAN obligations 23,005 23,005 Appropriated fund balance and carryover encumbrances - (4,922,943)
Total other financing sources (uses) (68,200) (4,894,243)
Excess revenues (expenditures)and other financing sources (uses) 2,647,444$ (3,573,392)$ (925,948)$
Original
-$
86,268,973
(4,826,043)
(96,900)
5,967,955 2,388,765
4,922,943 4,826,043
-
260,280 3,723,957 2,239,702 4,727,214
16,875,126
938,000
2,313,887 28,596,336
9,345,262 767,800
27,000 308,275 597,960 445,069
6,746,385
3,707,155
25,818,485 570,000
81,442,930
Budgeted Amounts
5,698,000 307,445
91,000 22,000
276,000
Final
44,952,845$ 44,952,845$ 3,707,155 5,698,000
307,445 91,000 22,000
276,000 25,818,485
570,000 81,442,930
19,000 303,875 579,960 392,566
6,484,308 843,900
2,109,827 28,600,853
9,468,657 767,800 258,980
2,431,201 2,071,652 4,727,214
18,949,360
6,372,500 1,984,220
86,365,873
(4,922,943)
-$
- -
4,922,943 4,922,943
See accompanying notes. 13
CLARENCE CENTRAL SCHOOL DISTRICT
Statement of Fiduciary Net Position
Private-PurposeTrusts Agency
AssetsCash 119,173$ 238,962$ Due from governmental funds - 119,252
Total assets 119,173 358,214$
LiabilitiesExtraclassroom activities balances - 97,511$ Agency liabilities - 260,703
Total liabilities - 358,214$
Net PositionRestricted for scholarships 119,173$
CLARENCE CENTRAL SCHOOL DISTRICT
Statement of Changes in Fiduciary Net Position
Private-PurposeTrusts
AdditionsScholarship gifts 17,357$ Interest income 1,059
18,416 Deductions
Scholarship awards 19,691
Change in net position (1,275)
Net position - beginning 120,448 Net position - ending 119,173$
* * *
June 30, 2019
For the year ended June 30, 2019
See accompanying notes. 14
15
CLARENCE CENTRAL SCHOOL DISTRICT
Notes to Financial Statements
1. Summary of Significant Accounting Policies
Reporting Entity
Clarence Central School District (the District) is governed by Education and other laws of the State of New York (the State). The District’s Board of Education has responsibility and control over all activities related to public school education within the District. The District’s Superintendent is the chief executive officer and the President of the Board serves as the chief fiscal officer. The Board members are elected by the public and have decision-making authority, the power to designate management, the ability to influence operations, and the primary accountability for fiscal matters.
The District provides education and support services such as administration, transportation, and plant maintenance. The District receives funding from local, state, and federal sources and must comply with requirements of these funding sources. However, the District is not included in any other governmental reporting entity as defined by accounting principles generally accepted in the United States of America, nor does it contain any component units.
The financial statements of the District have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant of the District’s accounting policies are described below.
Joint Venture
The District is one of 19 participating school districts in the Erie 1 Board of Cooperative Educational Services (BOCES). Formed under §1950 of Education Law, a BOCES is a voluntary cooperative association of school districts in a geographic area that shares planning, services, and programs, and also provides educational and support activities. There is no authority or process by which the District can terminate its status as a component of BOCES.
The component school district boards elect the members of the BOCES governing body. There are no equity interests and no single participant controls the financial or operating policies. BOCES may also contract with other municipalities on a cooperative basis under State General Municipal Law.
A BOCES’ budget is comprised of separate spending plans for administrative, program, and capital costs. Each component schooldistrict shares in administrative and capital costs determined by its enrollment. Participating districts are charged a service fee for programs in which students participate, and for other shared contracted administrative services. Participating districts mayalso issue debt on behalf of BOCES; there is no such debt issued by the District.
During the year ended June 30, 2019, the District was billed $3,693,156 for BOCES administrative, program, and capital costsand recognized revenue of $240,000 as a refund from prior year expenditures paid to BOCES. Audited financial statements are available from BOCES’ administrative offices.
Basis of Presentation
Government-wide Statements: The statement of net position and the statement of activities display financial activities of the overall District, except for fiduciary activities. Eliminations have been made to minimize double counting of internal activities. These statements are required to distinguish between governmental and business-type activities of the District. Governmental activities generally are financed through taxes, intergovernmental revenues, and other nonexchange transactions. Business-type activities are financed in whole or in part by fees charged to external parties. The District does not maintain any business-type activities.
16
The statement of activities presents a comparison between direct expenses and program revenues for each function of the District’s governmental activities.
Direct expenses are those that are specifically associated with a program or are clearly identifiable to a particular function. Indirect expenses relate to the administration and support of the District’s programs, including personnel, overall administration, and finance. Employee benefits are allocated to functional expenses as a percentage of related payroll expense.
Program revenues include (a) charges paid by the recipients of goods or services offered by the programs, (b) grants and contributions that are restricted to meeting the operational requirements of a particular program, and (c) grants and contributions limited to the purchase of specific capital assets. Revenues that are not classified as program revenues, including all taxes and state aid, are presented as general revenues.
Fund Financial Statements: The fund financial statements provide information about the District’s funds, including fiduciary funds. Separate statements for each fund category - governmental and fiduciary - are presented. The emphasis of the fund financial statements is on major governmental funds, each displayed in a separate column.
The District reports the following major funds:
General fund. This is the District’s primary operating fund. It accounts for all financial resources except those required to be accounted for in another fund.
Capital projects fund. This fund is used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets.
The District also elected to display the following as major funds:
Special aid fund. This fund is used to account for the proceeds of specific revenue sources - other than expendable trusts or major capital projects - such as federal, state, and local grants and awards that are restricted or committed to expenditure for specific purposes. Either governments or other third parties providing the grant funds impose these restrictions.
School lunch fund. This fund is a special revenue fund whose specific revenue sources, including free and reduced meal subsidies received from state and federal programs, are assigned to the operation of the District's breakfast and lunch programs.
The District has elected not to use a debt service fund as debt activity is currently reflected in the general fund. Amountsaccumulated for the payment of future principal and interest payments restricted for such purposes are included in the general fund.
The District reports the following fiduciary funds:
Private-purpose trust fund. This fund reports trust arrangements under which principal and income benefit various third party scholarship arrangements.
Agency fund. This fund accounts for assets held by the District as agent for various student groups and clubs, payroll, and employee third party withholdings. The agency fund is custodial in nature and does not involve measurement of results of operations.
The financial statements include certain prior year summarized comparative information in total but not by separate governmental activities and major funds. Such information does not include sufficient detail to constitute a presentation in conformity with accounting principles generally accepted in the United States of America. Accordingly, such information should be read in conjunction with the District's financial statements for the year ended June 30, 2018, from which the summarized information was derived.
17
Basis of Accounting and Measurement Focus
The government-wide and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the District receives value directly without giving equal value in exchange, include property and sales taxes, grants, and donations. Revenue from property taxes is recognized in the fiscal year for which taxes are levied. Revenue from grants and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.
Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The District considers all revenues reported in the governmental funds to be available if they are collected within sixty days after year end. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent that they have matured. Capital asset purchases are reported as expenditures in governmental funds. Proceeds of long-term liabilities and equipment andproperty purchased under capital leases are reported as other financing sources.
Under the terms of grant agreements, revenues are recognized to the extent of program expenditures. Amounts received in advance of the expenditures are considered unearned and reported as revenue when the expense is incurred.
Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
Property Taxes
The District levies real property taxes no later than September 15th. For the year ended June 30, 2019, the tax lien was issued on August 27, 2018 for collection from September 15, 2018 through December 1, 2018. Thereafter, uncollected amounts became the responsibility of Erie County and were submitted to the District by April 1st of the following year as required by law.
The District is subject to tax abatements granted by the Town of Clarence Industrial Development Agency (TCIDA) and the Erie County Industrial Development Agency (ECIDA). TCIDA and ECIDA are public benefit corporations created by acts of the New York State Legislature to promote and assist private sector industrial and business development.
Through TCIDA and ECIDA, companies promise to expand or maintain facilities or employment within the Town of Clarence (the Town), to establish a new business within the Town, or to relocate an existing business to the Town. Economic development agreements entered into by TCIDA and ECIDA can include the abatement of county, town, and school district taxes, in addition to other assistance. In the case of the District, these abatements have resulted in reductions of property taxes, which the District administers as a temporary reduction in the assessed value of the property involved. The abatement agreementstipulates a percentage reduction of property taxes, which can be as much as 100%.
For the year ended June 30, 2019, the District’s taxes were abated $161,000 under these agreements. However, because the abated amounts are spread across the District’s entire tax base, there is no impact on the overall property taxes collected.
Budget Process, Amendments, and Encumbrances
District administration prepares a proposed budget for the general fund requiring approval by the Board. A public hearing is held upon completion and filing of the tentative budget. Subsequently, the budget is adopted by the Board. The proposed budget is then presented to voters of the District. The budget for the fiscal year beginning July 1, 2018 was approved by a majority of the voters in a general election held on May 15, 2018.
18
Annual appropriations are adopted and employed for control of the general fund. These budgets are adopted on a GAAP basis under the modified accrual basis of accounting. Appropriations established by the adoption of the budget constitute a limitation on expenditures (and encumbrances) which may be incurred. Appropriations authorized for the current year may be increased by the planned use of specific restricted, committed, and assigned fund balances and subsequent budget amendments approved by the Board as a result of new revenue sources not included in the original budget.
Major capital expenditures are subject to individual project budgets based on the cost of the project and external financingrather than annual appropriations. For the capital projects fund, these budgets do not lapse at year end and are carried over to the completion of the project.
Encumbrance accounting is used to assure budgetary control over commitments related to unperformed (executory) contracts for goods or services outstanding at the end of each year. Encumbrances are budgetary expenditures in the year committed and again in the subsequent period when the expenditure is paid. All budget appropriations that are unencumbered lapse at the end of the fiscal year. Encumbrances outstanding at year end are presented for GAAP-related purposes as committed or assigned fund balances and do not constitute expenditures or liabilities. At July 1, encumbrances carried forward from the prior year are reestablished as budgeted appropriations.
Inventory
Inventory consists of food and similar food service goods related to school lunch operations and is recorded at the lower of first-in, first-out cost or net realizable value. Donated commodities are stated at values which approximate market.
Capital Assets
Capital assets are reported at actual or estimated historical cost based on appraisal. Contributed assets are recorded at fair value at the time received. Depreciation is provided in the government-wide statements over estimated useful lives using the straight-line method. Maintenance and repairs are expensed as incurred; significant improvements are capitalized.
Capitalization thresholds for determining which asset purchases are added to capital accounts and the estimated useful lives of capital assets are:
CapitalizationPolicy
Estimated Useful Life in Years
Land improvements $ 1,000 20Buildings and improvements $ 1,000 20-40Furniture and fixtures $ 1,000 5-20Vehicles $ 1,000 8-15
Bond Premiums
Premiums received upon the issuance of debt are included as other financing sources in the governmental funds statements when issued. In the government-wide statements, premiums are recognized with the related debt issue and amortized on a straight-line basis as a component of interest expense over the life of the related obligation.
Bond Defeasances
In the government-wide financial statements, gains or losses on bond refundings represent the difference between the price required to repay previously issued debt and the net carrying amount of the retired debt, and are recorded as either a deferred outflow or deferred inflow of resources. In subsequent years, these amounts are amortized on a straight-line basis as a component of interest expense over the shorter of the life of the old or new debt.
19
Pensions
The District participates in the New York State Teachers’ Retirement System (TRS) and the New York State and Local Employees’ Retirement System (ERS) (the Systems) as mandated by State Law. The Systems recognize benefit payments when due and payable in accordance with benefit terms; investment assets are reported at fair value. On the government-wide statements, the District recognizes its proportionate share of net pension position, deferred outflows and deferred inflows of resources, pension expense (revenue), and information about and changes in the fiduciary net position on the same basis as reported by the respective defined benefit pension plans.
Postemployment Benefits Other Than Pensions (OPEB)
The total OPEB liability, deferred outflows and deferred inflows of resources, and OPEB expense of the District’s defined benefit healthcare plan (Note 9) have been measured on the same basis as reported by the plan on the government-wide statements. Benefit payments are due and payable in accordance with benefit terms on the governmental fund statements.
Compensated Absences
The liability for compensated absences reported in the government-wide financial statements consists of unpaid accumulated sick and vacation time. The liability has been calculated using the vesting method, in which leave amounts for both employeescurrently eligible to receive payments and those expected to become eligible to receive such payments are included. Sick pay is accrued on the basis of negotiated contracts with administrators and employee groups which provide for the payment of accumulated sick time at retirement or the option of converting this vested amount to provide for payment of health insurance at retirement until exhausted.
The government-wide financial statements reflect the entire estimated liability, while in the governmental funds financial statements, only the amount of matured liabilities is accrued based on expendable available financial resources.
Equity Classifications
Government-Wide Statements
Net investment in capital assets – consists of capital assets, net of accumulated depreciation, and defeasance losses, reduced by outstanding balances of any related debt obligations that are attributable to the acquisition, construction, or improvement of those assets.
Restricted – consists of restricted assets reduced by liabilities and deferred inflows of resources related to those assets if their use is constrained to a particular purpose. Restrictions are imposed by external organizations such as federal or state laws or the terms of the District’s bonds.
Unrestricted – the net amount of assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets or the restricted component of net position and therefore are available for general use by the District.
Governmental Fund Statements
The District considers unrestricted resources to have been spent first when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available, unless the use of the restricted amount was appropriated in the current year's budget. Within unrestricted fund balance, the District considers committed, assigned, then unassigned resources to have been spent when an expenditure is incurred for which amounts in any of those fund balance classifications could be used.
Restricted fund balances generally result from reserves created by the State of New York Legislature and included in General Municipal Law, State Education Law, or Real Property Tax Law as authorized for use by the Board of Education. Certain reserves may require voter approval for their establishment and/or use. Earnings on invested resources are required to be added to thevarious reserves.
20
Committed fund balances are authorized by the Board of Education as recommended by the District’s management prior to the end of the fiscal year, although funding of the commitment may be established subsequent to year end. Assigned fund balances include the planned use of existing fund balance to offset the subsequent year’s tax levy. Additionally, the Board of Education has given the District’s management the authority to assign fund balances for specific purposes that are neither restricted nor committed. Nonspendable fund balances represent resources that cannot be spent as they are not expected to be converted to cash and include inventory.
Fund balance restrictions consist of the following reserves:
Debt service – is used to account for proceeds from the sale of property that was financed by obligations still outstanding, interest and earnings on outstanding obligations (including bond premiums), and remaining bond proceeds not needed for their original purpose as required by §165 of Finance Law. This reserve must be used to pay the debt service obligations for which the original money was generated.
Employee benefit accrued liability – is used to account for the payment of accumulated vacation and sick time due upon termination of an employee’s services. It is established by a majority vote of the Board and is funded by budgetary appropriations and such other reserves and funds that may be legally appropriated.
Tax certiorari – used to pay judgments and claims resulting from certiorari proceedings. Funds not used by July 1 of the fourth fiscal year following their deposit must be returned to unassigned fund balance.
Interfund Balances
The operations of the District include transactions between funds including resources for cash flow purposes. These interfund receivables and payables are repaid within one year. Permanent transfers of funds provide financing or other services.
In the government-wide statements, the amounts reported on the statement of net position for interfund receivables and payables represent amounts due between different fund types (governmental activities and fiduciary funds). Eliminations havebeen made for all interfund receivables and payables between the funds, with the exception of those due from or to fiduciary funds.
Interfund receivables and payables are netted on the accompanying governmental funds balance sheet as the right of legal offset exists. It is the District’s practice to settle these amounts at the net balances due between funds.
2. Stewardship and Compliance
The capital projects deficit fund balance of $3,122,500 will be funded when bond anticipation notes are redeemed from subsequent budget appropriations or converted to permanent financing.
The District’s unassigned fund balance in the general fund exceeds the 4% limit of the 2020 budget, which is a limitation imposed by New York State Real Property Tax Law §1318.
3. Cash
Cash management is governed by State laws and as established in the District’s written policies. Cash resources must be deposited in FDIC-insured commercial banks or trust companies located within the State. Policies permit the Treasurer to use demand accounts and certificates of deposit. Invested resources are limited to obligations of the United States Treasury and its Agencies, repurchase agreements, and obligations of the State or its localities.
Collateral is required for demand and time deposits and certificates of deposit not covered by Federal Deposit Insurance. Obligations that may be pledged as collateral are obligations of the United States and its agencies and obligations of the State and its municipalities and school districts.
Custodial credit risk is the risk that in the event of a bank failure the District’s deposits may not be returned to it. At June 30, 2019, the District's bank deposits were fully collateralized by FDIC coverage and securities held by the pledging institutions’ trust departments through a perfected security interest in the pledged assets or by its agents in the District’s name.
21
4. Interfund Transactions – Fund Financial Statements
Transfers
Fund Receivable Payable In Out
General $ 833,056 $ 415,644 $ 5,671 $ 96,876Special aid - 814,173 96,876 -Fiduciary 119,252 - - -School lunch 296,392 - - -Capital projects - 18,883 - 5,671
$ 1,248,700 $ 1,248,700 $ 102,547 $ 102,547
The District’s general fund provides cash flow to the various other funds; these amounts will be repaid when funds are received from the State after final expenditure reports have been submitted and approved or when permanent financing is obtained. The amount owed to the fiduciary fund by the general fund represents employee payroll and benefit withholdings. The amount owed to the school lunch fund by the general fund represents state and federal funds received for child nutrition. The general fund made a permanent transfer to the special aid fund to cover its share of costs related to the summer school handicap program and the capital projects fund made a permanent transfer to the general fund for reimbursement of funds.
5. Capital Assets
Retirements/ReclassificationsJuly 1, 2018 Increases June 30, 2019
Non-depreciable capital assets:Land $ 1,960,844 $ - $ - $ 1,960,844
Depreciable capital assets:Land improvements 2,713,364 - - 2,713,364Buildings and improvements 132,844,177 - - 132,844,177Furniture and equipment 13,762,968 970,944 - 14,733,912Vehicles 9,778,649 980,232 (1,762,776) 8,996,105
Total depreciable assets 159,099,158 1,951,176 (1,762,776) 159,287,558
Less accumulated depreciation:Land improvements 2,503,798 38,105 - 2,541,903Buildings and improvements 46,772,417 3,403,281 - 50,175,698Furniture and equipment 9,565,838 940,765 (1,757,671) 8,748,932Vehicles 6,622,582 829,244 - 7,451,826
Total accumulated depreciation 65,464,635 5,211,395 (1,757,671) 68,918,359
Total depreciable assets, net 93,634,523 (3,260,219) (5,105) 90,369,199
$ 95,595,367 $ (3,260,219) $ (5,105) $ 92,330,043
Depreciation expense has been allocated to the following functions: general support $47,970, instruction $4,516,378, pupil transportation $618,501, and food service $28,546.
As of June 30, 2019, net investment in capital assets consists of the following:
Capital assets, net of accumulated depreciation $ 92,330,043Defeasance loss 577,875Bond anticipation note (3,122,500)Bonds and related premiums (45,019,441)
$ 44,765,977
22
6. Short-Term Debt
Bond anticipation note (BAN) outstanding at June 30, 2019 amounted to $3,122,500 ($2,890,000 as of June 30, 2018) and carries interest at 2.75% (2.25% in 2018). In 2019, the District issued a BAN in the amount of $935,000 for bus purchases, and $702,500 was redeemed from appropriations. In July 2019, the remaining BAN matured and the District issued a new BAN totaling $2,213,750 with a stated interest rate of 2.25% which matures in July 2020. The District intends to continue to reissueBANs as needed.
7. Long-Term Liabilities
July 1,2018 Increases Decreases
June 30,2019
AmountDue in
One Year
Bonds $ 45,330,000 $ - $ 5,225,000 $ 40,105,000 $ 5,785,000Bond premiums 5,546,543 - 632,102 4,914,441 -Compensated absences 5,001,000 462,000 - 5,463,000 367,000
$ 55,877,543 $ 462,000 $ 5,857,102 $ 50,482,441 $ 6,152,000
Existing Obligations
Description Maturity Rate Balance
Refunding bonds 2012 May 2021 2.0% - 4.0% $ 2,290,000Serial bonds 2012 June 2026 2.36% 1,705,000Refunding bonds 2015 June 2027 2.0% - 5.0% 11,380,000DASNY bond 2018 June 2032 4.0% - 5.0% 24,730,000
$ 40,105,000
Debt Service Requirements
Years ending June 30, Principal Interest
2020 $ 5,785,000 $ 1,756,7502021 6,010,000 1,551,4502022 5,050,000 1,285,0882023 2,305,000 1,055,0382024 2,390,000 963,136
2025-2029 11,575,000 3,076,3382030-2032 6,990,000 561,400
$ 40,105,000 $ 10,249,200
8. Pension Plans
Plan Descriptions
The District participates in the following cost-sharing, multiple employer, public employee retirement systems:
TRS is administered by the New York State Teachers’ Retirement Board and provides benefits to plan members and beneficiaries as authorized by the Education Law and the Retirement and Social Security Law of the State of New York. TRS issues a publicly available financial report that contains financial statements and required supplementary information. The report may be obtained from the New York State Teachers’ Retirement System at www.nystrs.org.
ERS provides retirement benefits as well as death and disability benefits. New York State Retirement and Social Security Law governs obligations of employers and employees to contribute and provide benefits to employees. ERS issues a publicly available financial report that includes financial statements and required supplementary information. This report may be obtained from the New York State and Local Retirement System at www.osc.state.ny.us/retire.
23
Benefits: The Systems provide retirement, disability, and death benefits for eligible members, including automatic cost of living adjustments. In general, retirement benefits are determined based on an employee’s individual circumstances using a pension factor, an age factor, and final average salary. The benefits vary depending on the individual’s employment tier. Pension factors are determined based on tier and an employee’s years of service, among other factors.
Contribution Requirements: No employee contribution is required for those hired prior to July 1976. The Systems require employee contributions of 3% of salary for the first 10 years of service for those employees who joined the Systems from July 1976 through December 2009. Participants hired on or after January 1, 2010 through March 31, 2012 are required to contribute3.5% (TRS) or 3% (ERS) of compensation throughout their active membership in the Systems. Participants hired on or after April 1, 2012 are required to contribute a percentage ranging from 3% to 6% each year, based on their level of compensation. Pursuant to Article 11 of Education Law, an actuarially determined contribution rate is established annually for TRS by the New York State Teachers' Retirement Board. This rate was 10.62% for 2019. For ERS, the Comptroller annually certifies the rates used, expressed as a percentage of the wages of participants, to compute the contributions required to be made by the District to the pension accumulation fund. For 2019, these rates ranged from 9.4% - 19.7%.
The amount accrued by the District for TRS for the year ended June 30, 2019 was $3,402,000. A liability to ERS of $316,000 is accrued based on the District’s legally required contribution for employee services rendered from April 1, 2019 through June 30, 2019.
Net Pension Position, Pension Expense, and Deferred Outflows and Deferred Inflows of Resources
At June 30, 2019, the District reported an asset of $3,484,521 for its proportionate share of the TRS net pension position and a liability of $1,762,585 for its proportionate share of the ERS net pension position.
The TRS net pension position was measured as of June 30, 2018, and the total pension liability was determined by an actuarial valuation as of June 30, 2017, with update procedures applied to roll forward the net pension position to June 30, 2018. The District’s proportion of the net pension position was based on the ratio of its actuarially determined employer contribution to TRS’s total actuarially determined employer contributions for the fiscal year ended on the measurement date. At June 30, 2018, the District’s proportion was 0.1927%, an increase of 0.001578 from its proportion measured as of June 30, 2017.
The ERS net pension position was measured as of March 31, 2019, and the total pension liability was determined by an actuarial valuation as of April 1, 2018. The District’s proportion of the net pension position was based on the ratio of its actuarially determined employer contribution to ERS’s total actuarially determined employer contributions for the fiscal year ended on the measurement date. At the March 31, 2019 measurement date, the District’s proportion was 0.0248766%, a decrease of 0.0019013 from its proportion measured as of March 31, 2018.
For the year ended June 30, 2019, the District recognized net pension expense of $4,076,168 on the government-wide statements (TRS expense of $2,669,898 and ERS expense of $1,406,270). At June 30, 2019, the District reported deferred outflows and deferred inflows of resources as follows:
TRS ERS
Deferred Outflows of Resources
Deferred Inflows of Resources
Deferred Outflows of Resources
Deferred Inflows of Resources
Differences between expected and actual experience $ 2,603,954 $ 471,678 $ 347,090 $ 118,319
Changes of assumptions 12,180,686 - 443,042 -
Net difference between projected and actual earnings on pension plan investments - 3,868,083 - 452,377
Changes in proportion and differences between contributions and proportionate share of contributions 22,485 331,885 617,136 107,258
District contributions subsequent to the measurement date 3,402,000 - 316,000 -
$ 18,209,125 $ 4,671,646 $ 1,723,268 $ 677,954
24
District contributions subsequent to the measurement date will be recognized as an addition to (a reduction of) the net pension asset (liability) in the year ending June 30, 2020. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in pension expense as follows:
Years ending June 30, TRS ERS
2020 $ 3,428,910 $ 581,3002021 2,307,566 (200,954)2022 186,337 75,1652023 2,299,356 273,8032024 1,559,987 -
Thereafter 353,323 -
$ 10,135,479 $ 729,314
Actuarial Assumptions
For TRS, the actuarial assumptions used in the June 30, 2017 valuation, with update procedures used to roll forward the total pension liability to June 30, 2018, were based on the results of an actuarial experience study for the period July 1, 2009 to June 30, 2014. These assumptions are:
Inflation – 2.25% (2.50% for the 2017 measurement)Salary increases – Based on TRS member experience, dependent on service, ranging from 1.90%-4.72%Projected Cost of Living Adjustments (COLA) – 1.5% compounded annuallyInvestment rate of return – 7.25% compounded annually, net of investment expense, including inflationMortality – Based on TRS member experience, with adjustments for mortality improvements based on Society of Actuaries’Scale MP-2014, applied on a generational basisDiscount rate – 7.25%
The long-term expected rate of return on TRS pension plan investments was determined in accordance with Actuarial Standard of Practice No. 27, Selection of Economic Assumptions for Measuring Pension Obligations. Consideration was given to expected future real rates of return (expected returns, net of pension plan investment expense and inflation) for each major asset class as well as historical investment data and plan performance.
For ERS, the actuarial assumptions used in the April 1, 2018 valuation, with update procedures used to roll forward the total pension liability to March 31, 2019, were based on the results of an actuarial experience study for the period April 1, 2010 to March 31, 2015. These assumptions are:
Inflation – 2.5%Salary increases – 4.2% (3.8% for the 2018 measurement)COLA – 1.3% annuallyInvestment rate of return – 7.0% compounded annually, net of investment expense, including inflationMortality – Society of Actuaries’ Scale MP-2014Discount rate – 7.0%
The long-term expected rate of return on ERS pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected return, net of investment expenses and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation.
25
Investment Asset Allocation
Best estimates of arithmetic real rates of return (net of long-term inflation assumptions) for each major asset class and the Systems’ target asset allocations as of the applicable valuation dates are summarized as follows:
TRS ERS
Asset ClassTarget
Allocation
Long-Term Expected Real Rate of Return
Target Allocation
Long-Term Expected Real Rateof Return
Domestic equities 33% 5.8% 36% 4.6%Global and international equities 20% 6.7%-7.3% 14% 6.4%Private equities 8% 8.9% 10% 7.5%Real estate 11% 4.9% 10% 5.6%Inflation-indexed bonds - - 4% 1.3%Domestic fixed income securities 16% 1.3% - -Global fixed income securities 2% 0.9% - -Bonds and mortgages 7% 2.8% 17% 1.3%Short-term 1% 0.3% 1% (0.3)%Other 2% 3.5%-6.8% 8% 3.8%-5.7%
100% 100%
Discount Rate
The discount rate projection of cash flows assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Systems’ fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
The following presents the District’s proportionate share of its net pension position calculated using the discount rate of 7.25% (TRS) and 7.0% (ERS) and the impact of using a discount rate that is 1% higher or lower than the current rate.
1.0% DecreaseAt Current
Discount Rate 1.0% Increase
District’s proportionate share of the TRS netpension asset (liability) $ (23,939,226) $ 3,484,521 $ 26,457,999
District’s proportionate share of the ERS net pension asset (liability) $ (7,706,303) $ (1,762,585) $ 3,230,560
9. OPEB
Plan Description
The District maintains a single-employer defined benefit healthcare plan (the Plan) providing for continuation of medical insurance benefits for District employees and their spouses based on various bargaining unit agreements and individual contracts. Eligibility for benefits is based on covered employees who retire from the District at age 55 or older and have met vesting requirements. The Plan provides an implicit rate subsidy for retirees that choose to remain on the District’s Plansubsequent to retirement. Superintendents receive coverage based upon years of service and retirement age. The Plan is experience-rated and the retiree pays the entire amount of the monthly insurance premium. The Plan has no assets, does not issue financial statements, and is not a trust.
26
At March 31, 2019, employees covered by the Plan include:
Active employees 546Inactive employees or beneficiaries currently receiving benefits 106Inactive employees entitled to but not yet receiving benefits -
652
Total OPEB Liability
The District’s total OPEB liability of $4,896,964 was measured as of March 31, 2019 and was determined by an actuarialvaluation as of June 30, 2019.
The total OPEB liability in the June 30, 2019 actuarial valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified:
Healthcare cost trend rates – based on the National Health Expenditure Projections 2010-2026 for short-term rates and the Society of Actuaries Getzen Long-Term Healthcare Cost Trend Resource Model v2019_b (updated October 2018) for long-term rates, initially 5.20%, with an ultimate rate of 4.32% after 2070Salary increases – 3.36% (previously 3.31%)Mortality – Pub-2010 Public Retirement Plans Mortality Tables, Headcount-Weighted, without separate contingent survivor mortality, fully generational using scale MP-2018 (previously 2015 TRS mortality rates using MP-2017); if retiree classifications are not available, retiree mortality is weighted as a rate of 60% Teachers and 40% GeneralDiscount rate – 3.44% (previously 3.61%) based on the Fidelity Municipal Go AA 20-Year Bond rate as of the measurement dateInflation rate – 2.36% (previously 2.31%)
Changes in the Total OPEB Liability
Total OPEBLiability
Balance at June 30, 2018 $ 3,802,685
Changes for the year:Service cost 146,114Interest 137,786Changes of benefit terms (80,540)Differences between expected and actual experience 1,015,579Changes of assumptions or other inputs 7,345Benefit payments (132,005)
Net changes 1,094,279
Balance at June 30, 2019 $ 4,896,964
The following presents the sensitivity of the District’s total OPEB liability to changes in the discount rate, including what the District’s total OPEB liability would be if it were calculated using a discount rate that is 1% higher or lower than the current discount rate:
1.0% Decrease(2.44%)
Discount Rate(3.44%)
1.0% Increase(4.44%)
Total OPEB liability $ (5,337,344) $ (4,896,964) $ (4,496,486)
27
The following presents the sensitivity of the District’s total OPEB liability to changes in the healthcare cost trend rates, including what the District’s total OPEB liability would be if it were calculated using trend rates that are 1% higher or lower than the projected healthcare cost trend rates:
1.0% Decrease(4.20% to 3.32%)
Discount Rate(5.20% to 4.32%)
1.0% Increase(6.20% to 5.32%)
Total OPEB liability $ (4,366,942) $ (4,896,964) $ (5,521,425)
OPEB Expense and Deferred Outflows and Deferred Inflows of Resources
For the year ended June 30, 2019, the District recognized OPEB expense of $384,148. At June 30, 2019, the District reported deferred outflows and deferred inflows of resources related to OPEB from the following sources:
Deferred Outflows of Resources
Deferred Inflows of Resources
Differences between expected and actual experience $ 967,818 $ 281,256Changes of assumptions or other inputs 54,297 105,181
$ 1,022,115 $ 386,437
The net amount reported as deferred outflows and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:
Years ending June 30,
2020 $ 180,7882021 180,7882022 180,7882023 91,8372024 (15,729)
Thereafter 17,206
$ 635,678
10. Risk Management
General Liability
The District purchases commercial insurance for various risks of loss due to torts, theft, damage, errors and omissions, and natural disasters. Settled claims resulting from these risks have not exceeded commercial insurance coverage in any of the past three years.
The District maintains a self-funded health insurance plan. The District makes monthly payments based on employee claims as well as payments for fees charged for administering the program and for excess insurance coverage. The District maintainsexcess insurance coverage that limits self-funded exposure to $160,000 per individual participant in a given plan year and $1,000,000 in the aggregate.
Claim activity is as follows:
Beginningof Year
Current Claimsand Changesin Estimates Claims Paid End of Year
2019 $ 949,000 $ 6,484,586 $ 6,353,586 $ 1,080,000
2018 $ 1,290,000 $ 6,787,871 $ 7,128,871 $ 949,000
28
The amount is included in the government-wide and fund financial statements as it is expected to be paid with currently available financial resources.
11. Commitments and Contingencies
Grants
The District receives financial assistance from federal and state agencies in the form of grants and calculated aid as determined by the State. The expenditure of grant funds generally requires compliance with the terms and conditions specified in the agreements and are subject to audit by the grantor agencies. State aid payments are based upon estimated expenditures and pupil statistics, are complex, and subject to adjustment. Any disallowed claims resulting from such audits could become a liability of the District. Based on prior experience, management expects any such amounts to be immaterial.
Encumbrances
Significant outstanding encumbrances in the general fund as of June 30, 2019 include $1,266,000 for technology and equipmentand $761,000 for maintenance supplies and equipment.
CLARENCE CENTRAL SCHOOL DISTRICT
Required Supplementary Information
Schedule of the District's Proportionate Share of the Net Pension Position
New York State Teachers' Retirement System
As of the measurement date of June 30, 2017 2016 2015 2014 2013
District's proportion of the net pension position 0.191122% 0.189694% 0.187325% 0.183857% 0.190986%
District's proportionate share of the net pension asset (liability) 1,452,718$ (2,031,699)$ 19,457,074$ 20,480,560$ 1,257,173$
District's covered payroll 30,546,075$ 29,532,428$ 28,138,722$ 27,158,591$ 27,975,321$
District's proportionate share of the net pension positionas a percentage of its covered payroll 4.76% 6.88% 69.15% 75.41% 4.49%
Plan fiduciary net position as a percentage of the total pension liability 100.66% 99.01% 110.46% 111.48% 100.70%
The following is a summary of changes of assumptions:
Inflation 2.5% 2.5% 3.0% 3.0% 3.0%Salary increases 1.90%-4.72% 1.90%-4.72% 4.0%-10.9% 4.0%-10.9% 4.0%-10.9%Cost of living adjustments 1.5% 1.5% 1.625% 1.625% 1.625%Investment rate of return 7.25% 7.5% 8.0% 8.0% 8.0%Discount rate 7.25% 7.5% 8.0% 8.0% 8.0%Society of Actuaries' mortality scale MP-2014 MP-2014 AA AA AA
Data prior to 2013 is unavailable.
MP-2014
2.25%1.90%-4.72%
1.5%7.25%7.25%
31,704,082$
10.99%
101.53%
2018
0.192700%
3,484,521$
29
CLARENCE CENTRAL SCHOOL DISTRICT
Required Supplementary Information
Schedule of District Contributions
New York State Teachers' Retirement System
June 30, 2018 2017 2016 2015 2014 2013
Contractually required contribution 3,107,000$ 3,580,000$ 3,916,000$ 4,932,718$ 4,413,271$ 3,312,278$
Contribution in relation to thecontractually required contribution (3,107,000) (3,580,000) (3,916,000) (4,932,718) (4,413,271) (3,312,278)
Contribution deficiency (excess) -$ -$ -$ -$ -$ -$
District's covered payroll 31,704,082 30,546,075 29,532,428 28,138,722 27,158,591 27,975,321
Contributions as a percentage of covered payroll 9.80% 11.72% 13.26% 17.53% 16.25% 11.84%
Data prior to 2013 is unavailable.
-$
32,033,898
10.62%
2019
3,402,000$
(3,402,000)
30
CLARENCE CENTRAL SCHOOL DISTRICT
Required Supplementary Information
Schedule of the District's Proportionate Share of the Net Pension Position
New York State and Local Employees' Retirement System
As of the measurement date of March 31, 2018 2017 2016 2015
District's proportion of the net pension position 0.0267779% 0.0247145% 0.0262085% 0.0249545%
District's proportionate share of the net pension liability (864,242)$ (2,322,226)$ (4,206,536)$ (843,026)$
District's covered payroll 8,681,134$ 8,020,367$ 7,822,156$ 7,659,494$
District's proportionate share of the net pension positionas a percentage of its covered payroll 9.96% 28.95% 53.78% 11.01%
Plan fiduciary net position as a percentage of the total pension liability 98.24% 94.70% 90.70% 97.90%
The following is a summary of changes of assumptions:
Inflation 2.5% 2.5% 2.5% 2.7%Salary increases 3.8% 3.8% 3.8% 4.9%Cost of living adjustments 1.3% 1.3% 1.3% 1.4%Investment rate of return 7.0% 7.0% 7.0% 7.5%Discount rate 7.0% 7.0% 7.0% 7.5%
Data prior to 2015 is unavailable.
2.5%4.2%1.3%7.0%7.0%
2019
0.0248766%
(1,762,585)$
96.27%
8,671,445
20.33%
31
CLARENCE CENTRAL SCHOOL DISTRICT
Required Supplementary Information
Schedule of District Contributions
New York State and Local Employees' Retirement System
June 30, 2017 2016 2015 2014 2013
Contractually required contribution 1,225,625$ 1,453,657$ 1,398,210$ 1,524,873$ 1,706,543$
Contribution in relation to the contractually required contribution (1,225,625) (1,453,657) (1,398,210) (1,524,873) (1,706,543)
Contribution deficiency (excess) -$ -$ -$ -$ -$
District's covered payroll 8,020,367$ 7,822,156$ 7,659,494$ 8,205,465$ 9,056,279$
Contributions as a percentage of covered payroll 15.28% 18.58% 18.25% 18.58% 18.84%
Data prior to 2013 is unavailable.
(1,259,291) -$
8,671,445$
14.52%
2018
1,301,754$
2019
1,259,291$
(1,301,754) -$
8,681,134$
15.00%
32
CLARENCE CENTRAL SCHOOL DISTRICT
Required Supplementary Information
Schedule of Changes in the District's
Total OPEB Liability and Related Ratios
June 30, 2019 2018 2017
Total OPEB liability - beginning 3,802,685$ 3,957,153$ 3,704,357$
Changes for the year:
Service cost 146,114 162,118 155,052
Interest 137,786 151,517 125,084
Changes of benefit terms (80,540) - -
Differences between expected and actual experience 1,015,579 (406,258) 250,489
Changes of assumptions or other inputs 7,345 70,125 (152,275)
Benefit payments (132,005) (131,970) (125,554)
Net change in total OPEB liability 1,094,279 (154,468) 252,796
Total OPEB liability - ending 4,896,964$ 3,802,685$ 3,957,153$
Covered-employee payroll 41,772,400$ 41,208,759$ 39,869,030$
Total OPEB liability as a percentage of covered-employee payroll 11.72% 9.23% 9.93%
Data prior to 2017 is unavailable.
No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75.
33
CLARENCE CENTRAL SCHOOL DISTRICT
Supplementary Information
Schedule of Change from Original to Final Budget and
Calculation of Unrestricted Fund Balance Limit - General Fund
For the year ended June 30, 2019
Original expenditure budget 83,142,930$
Encumbrances carried over from prior year 3,222,943
Revised expenditure budget 86,365,873$
Unrestricted Fund Balance
Assigned 5,773,392$ Unassigned 7,311,526
13,084,918
Encumbrances included in assigned fund balance (3,573,392) Appropriated fund balance used for tax levy (2,200,000)
Amount subject to 4% limit pursuant to Real Property Tax Law §1318 7,311,526$
§1318 of Real Property Tax Law - unrestricted fund balance limit calculation
2020 expenditure budget (unaudited) 85,667,585$ 4% of budget 3,426,703
Actual percentage of 2020 expenditure budget 8.5%
* * *
34
CLARENCE CENTRAL SCHOOL DISTRICT
Supplementary Information
Schedule of Expenditures of Federal Awards
For the year ended June 30, 2019CFDA Grantor
Federal Grantor/Pass-Through Grantor/Program Title Number Number Expenditures
U.S. Department of Education: Passed Through New York State Education Department:
Special Education Cluster:Special Education Grants to States 84.027 0032-19-0221 834,085$ Special Education Preschool Grants 84.173 0033-19-0221 20,365
Total Special Education Cluster 854,450
Title I Grants to Local Educational Agencies 84.010 0021-19-0770 335,071 Title I Grants to Local Educational Agencies 84.010 0021-18-0770 65,958 Supporting Effective Instruction State Grants 84.367 0147-19-0770 69,894 Supporting Effective Instruction State Grants 84.367 0147-18-0770 23,480 English Language Acquisition State Grants 84.365 0149-18-0770 1,515 Student Support and Academic Enrichment Program 84.424 0204-19-0770 4,740 Disaster Recovery Assistance for Education 84.938 0084-19-0770 566 Disaster Recovery Assistance for Education 84.938 0080-18-0770 4,250
Total U.S. Department of Education 1,359,924
U.S. Department of Agriculture: Passed Through New York State Education Department:
Child Nutrition Cluster:School Breakfast Program 10.553 N/A 39,723 National School Lunch Program 10.555 N/A 264,665
Total Child Nutrition Cluster 304,388
Passed Through New York State Office of General Services:Child Nutrition Discretionary Grants Limited Availability 10.579 N/A 82,734
Total U.S. Department of Agriculture 387,122
Total Expenditures of Federal Awards 1,747,046$
See accompanying notes. 35
36
CLARENCE CENTRAL SCHOOL DISTRICT
Notes to Schedule of Expenditures of Federal Awards
1. Summary of Significant Accounting Policies
Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs administered by Clarence Central School District (the District), an entity as defined in Note 1 to the District’s basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other governmentalagencies, are included on the Schedule of Expenditures of Federal Awards.
Basis of Accounting
The District uses the modified accrual basis of accounting for each federal program, consistent with the fund basis financial statements.
The amounts reported as federal expenditures generally were obtained from the appropriate federal financial reports for the applicable programs and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program, which are periodically reconciled with the District’s financial reporting system.
Indirect Costs
The District does not use the 10% de minimis indirect cost rate introduced by the Uniform Guidance.
Non-Monetary Federal Program
The District is the recipient of a federal award program that does not result in cash receipts or disbursements, termed a “non-monetary program.” During the year ended June 30, 2019, the District used $82,734 worth of commodities under the Child Nutrition Discretionary Grants Limited Availability program (CFDA Number 10.579).
37
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
The Board of EducationClarence Central School District
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, each major fund, and the remaining fund information of Clarence Central School District (the District) as of and for the year ended June 30, 2019, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated September 16, 2019.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
38
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
September 16, 2019
39
INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
The Board of EducationClarence Central School District
Report on Compliance for Each Major Federal Program
We have audited Clarence Central School District’s (the District) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the District’s major federal programs for the year ended June 30, 2019. The District’s major federal programs are identified in the summary of auditors’ results section of the accompanying schedule of findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs.
Auditors’ Responsibility
Our responsibility is to express an opinion on compliance for each of the District’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the District’s compliance.
Opinion on Each Major Federal Program
In our opinion, the District complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2019.
40
Report on Internal Control Over Compliance
Management of the District is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the District’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
September 16, 2019
41
CLARENCE CENTRAL SCHOOL DISTRICT
Schedule of Findings and Questioned Costs
For the year ended June 30, 2019
Section I. Summary of Auditors’ Results
Financial Statements
Type of auditors’ report issued: Unmodified
Internal control over financial reporting: Material weakness(es) identified? No Significant deficiency(ies) identified? None reported
Noncompliance material to financial statements noted? No
Federal Awards
Internal control over major programs: Material weakness(es) identified? No Significant deficiency(ies) identified? None reported
Type of auditors’ report issued on compliance for major programs: Unmodified
Any audit findings disclosed that are required to be reported inaccordance with section 2 CFR 200.516(a)? No
Identification of major programs:
Name of Federal Program or Cluster CFDA # Amount
Special Education Cluster:Special Education Grants to States 84.027 $ 834,085Special Education Preschool Grants 84.173 20,365
$ 854,450
Dollar threshold used to distinguish between type A and type B programs: $750,000
Auditee qualified as low-risk auditee? Yes
Section II. Financial Statement Findings
No matters were reported.
Section III. Federal Award Findings and Questioned Costs
No matters were reported.
CLARENCE CENTRAL SCHOOL DISTRICT
EXTRACLASSROOM ACTIVITY
JUNE 30, 2019
INDEPENDENT AUDITORS’ REPORT
The Board of EducationClarence Central School District
We have audited the accompanying statement of cash receipts and disbursements of Clarence Central School District(the District) Extraclassroom Activity for the year ended June 30, 2019, and the related notes to the financial statement.
Management’s Responsibility for the Financial Statement
Management is responsible for the preparation and fair presentation of this financial statement in accordance with the cash basis of accounting described in Note 1; this includes determining that the cash basis of accounting is an acceptable basis for the preparation of this financial statement in the circumstances. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express an opinion on this financial statement based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statement. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statement.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion.
Basis for Qualified Opinion
Certain accounting records of Clarence Central School District Extraclassroom Activity accounts were not adequate for us to form an opinion regarding the completeness of cash receipts in the accompanying statement of cash receipts and disbursements stated at $235,994.
2
Qualified Opinion
In our opinion, except for the possible effects of the matter discussed in the Basis for Qualified Opinion paragraph, the financial statement referred to in the first paragraph presents fairly, in all material respects, the cash receipts and disbursements of Clarence Central School District Extraclassroom Activity for the year ended June 30, 2019, in accordance with the cash basis of accounting as described in Note 1.
Basis of Accounting
We draw attention to Note 1 of this financial statement, which describes the basis of accounting. This financial statement is prepared on the cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to that matter.
September 16, 2019
CLARENCE CENTRAL SCHOOL DISTRICT EXTRACLASSROOM ACTIVITY
Statement of Cash Receipts and Disbursements
For the year ended June 30, 2019
Receipts Disbursements June 30, 2019
High School
Class Clubs:
2019 47,993$ 47,889$ 3,264$
2020 14,786 15,443 3,025
2021 1,506 1,173 2,103
2022 6,551 3,644 2,907
- - 742
Art Club 723 723 361
Chrysalis 2,200 2,587 2
Drama Club 32,430 30,789 8,222
Engineering Club 1,239 1,536 1,530
Environmental Club - - 1,178
FBLA 3,568 5,788 15
Future Teachers of America - - 2,637
Garden Club 277 - 277
Guitar Club - - 266
History Society Club 1,098 992 107
Interact 208 208 1
International Club 414 486 7,945
Latin Club 4,767 4,641 2,263
Leadership Club 4,067 4,062 635
Media Arts Club 138 - 4,963
Mock Trial 932 1,319 4,443
Model UN Club 10,622 10,637 909
Music Enrichment Club 9,552 11,368 6,222
National Art Honor Society 1,965 2,031 383
National Honor Society 8,225 8,866 4,935
Reach Out Club - - 25
Rifle Club 297 - 297
Students Against Drunk Driving 5,903 5,864 2,715
S.A.G.A. 29,282 26,101 7,011
Science Club 2,473 3,202 1,462
Student Council 19,438 15,705 10,088
Scholastic Bowl - - 129
The Advocate - 894 1,151
Varsity Club 2 4,046 3,840 207
Sales Tax Account 2,897 3,241 43
217,597 213,029 82,463
3,682
129
266
1
1
25
8,017
2,137
630
4,825
4,830
924
8,038
449
5,576
-
July 1, 2018
2,637
361
389
6,581
3,160$
742
1,770
Academy of Finance
-
1,178
2,235
1,827
-
77,895
2,676
3,830
2,191
6,355
1
2,045
387
See accompanying notes. 3
CLARENCE CENTRAL SCHOOL DISTRICT EXTRACLASSROOM ACTIVITY
Statement of Cash Receipts and Disbursements, continued
For the year ended June 30, 2019
Receipts Disbursements June 30, 2019
Middle School
All Science Club 840$ 1,088$ 1,690$
Drama Club - - 18
Student Council 16,532 13,947 12,125
Yearbook Club - 732 720
Sales Tax Account 1,025 720 495
18,397 16,487 15,048
Total 235,994$ 229,516$ 97,511$
July 1, 2018
1,938$
18
91,033$
9,540
1,452
190
13,138
See accompanying notes. 4
5
CLARENCE CENTRAL SCHOOL DISTRICT EXTRACLASSROOM ACTIVITY
Notes to Financial Statement
1. Summary of Significant Accounting Policies
Financial Reporting Entity
Extraclassroom Activity accounts are those operated by and for the students. Proceeds are voluntarily collected by students and are spent by them, as they deem appropriate under established guidelines. The cash balances of the Extraclassroom Activity accounts are included in the financial statements of Clarence Central School District (the District). These amounts are included in the Agency column of the Statement of Fiduciary Net Position.
Basis of Presentation
The District’s policy is to prepare the accompanying financial statement on the cash basis of accounting. Consequently, revenues are recognized when received rather than when earned, and expenses are recognized when cash is disbursed rather than when theobligation is incurred.
MANAGEMENT LETTER
September 16, 2019
The Audit Committee, Board of Education,and Management
Clarence Central School District
In planning and performing our audit of the financial statements of the governmental activities, each major fund, and the remaining fund information of Clarence Central School District (the District) as of and for the year ended June 30, 2019, in accordance with auditing standards generally accepted in the United States of America, we considered the District’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis.
Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses. In addition, because of inherent limitations in internal control, including the possibility of management override of controls, misstatements due to error or fraud may occur and not be detected by such controls. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
OBSERVATION
Unassigned fund balance over 4% and use of appropriated reserves
The unassigned fund balance in the general fund was approximately $7,312,000 at June 30, 2019 and represents approximately 8.5% of the 2020 expenditure budget. The statutory limit as stated in property tax law is 4% of the ensuing year’s expenditure budget.
PRIOR YEAR RECOMMENDATION
In the previous year, ledgers maintained by the students did not agree to the records kept by the central treasurer. The student ledgers selected for testing for this year’s audit agreed to the central treasurer’s records.
_____________________________________________________
We have discussed these comments with District personnel and would be pleased to discuss them in further detail, perform any additional studies, or assist you in implementing the recommendations.
2
This communication is intended solely for the information and use of the District's management, Audit Committeeand Board of Education; others within the District; the NYS Education Department Office of Audit Services; and the Office of the NYS Comptroller, Division of Local Government and School Accountability. It is not intended to be,and should not be, used by anyone other than these specified parties.
9625 MAIN STREET • CLARENCE, NEW YORK 14031-2083 • (716) 407-9100 • FAX (716) 407-9126 • www.clarenceschools.org
October 1, 2019 NYS Education Dept. Albany, NY ---------------------------------- Office of NYS Comptroller Albany, NY To whom it may concern: Please let this letter serve as our response and Corrective Action Plan (CAP) regarding our June 30, 2019 External Audit. Lumsden and McCormick, CPA’s LLP preformed the audit and offered only the following comment: “The unassigned fund balance in the general fund was approximately $7,312,000 at June 30, 2019 and represents approximately 8.5% of the 2020 expenditure budget. The statutory limit as stated in property tax law is 4% of the ensuing year’s expenditure budget.” The District’s Audit Committee and the Board of Education have reviewed the audit and management letter and have a plan of corrective action regarding this comment. The plan will reduce fund balance through: a) The funding of a repair reserve that was just authorized b) A large contribution toward a Capital Improvement and Security Enhancement Capital Project Proposal slated for December of 2019 c) Our local Board of Cooperative Educational Services (Erie #1 BOCES) has authorized a Capital Improvement and Repair Project which is funded over three years and will require a large Clarence Central School District contribution d) Examining our Employee Benefit Accrued Liability Reserve as it is funded at a very low level e) Examining our Certiorari Reserve to determine how much additional funding is required. Thank you. Sincerely,
R J Mancuso Richard J. Mancuso Business Administrator
CLARENCE CENTRAL SCHOOL DISTRICT BOARD OF EDUCATION
Resolution Issuing SEQRA Negative Declaration for
Proposed Capital Improvements Project, 2019
WHEREAS, the Clarence Central School District (the “District”) and its Board of Education (the “Board”) propose to undertake a Capital Improvements Project, 2019 (the “Project”) at the District’s facilities and sites; and
WHEREAS, as a Type I action, a coordinated review has been conducted with the District/Board as the “lead agency” in accordance with the State Environmental Quality Review Act and its implementing regulations promulgated by the New York State Department of Environmental Conservation (“NYSDEC”) (collectively “SEQRA”); and
WHEREAS, such review included consideration of the proposed Project, the SEQRA Environmental Assessment Form for the Project, the criteria for determining whether the Project will have a significant adverse impact on the environment as set forth in 6 N.Y.C.R.R. § 617.7(c) of the SEQRA regulations, input from involved agencies including the NYSDEC, and such other information deemed appropriate; and
WHEREAS, the District/Board identified the relevant areas of environmental concern, took a hard look at these areas, and made a reasoned elaboration of the basis for its determination;
NOW, THEREFORE, BE IT RESOLVED by the Clarence Central School District Board of Education that:
1. The District/Board is the lead agency for the review of the proposed Type I action under SEQRA, and the Capital Improvements Project, 2019 will not result in a significant adverse impact on the environment.
2. The attached Negative Declaration, incorporated herein by reference, is issued and adopted for the reasons stated in the attached Negative Declaration, and Parts 1, 2, and 3 of the Environmental Assessment Form are also incorporated herein by reference.
3. The Superintendent of the District is authorized to sign and file or have filed on behalf of the District/Board all documents necessary to comply with SEQRA.
4. This resolution is effective immediately.
State Environmental Quality Review NEGATIVE DECLARATION
Notice of Determination of Non-Significance Lead Agency: Clarence Central School District Dated: October 15, 2019
This notice is issued pursuant to Part 617 of the implementing regulations pertaining to Article 8 (State Environmental Quality Review Act) of the Environmental Conservation Law. A coordinated review of the proposed Capital Improvements Project, 2019 has been undertaken, and it has been determined that the proposed project will not have a significant adverse environmental impact and that a Draft Environmental Impact Statement will not be prepared.
Name of Action: Clarence Central School District Capital Improvements Project 2019 Locations of Action: Clarence High School and Maintenance Building 9625 Main Street Clarence, New York 14031
Harris Hill Elementary School 4260 Harris Hill Road Williamsville, New York 14221
Clarence Middle School 10150 Greiner Road Clarence, New York 14031
Ledgeview Elementary School 5150 Old Goodrich Road Clarence, New York 14031
Clarence Center Elementary School 9600 Clarence Center Road Clarence Center, New York 14032
Sheridan Hill Elementary School 4560 Boncrest Drive East Williamsville, New York 14221
Bus Garage 9825 County Line Road Clarence, New York 14032
All locations in Erie County, NY SEQR Status: Type I Description of Action: The Clarence Central School District (“District”) proposes to undertake a Capital Improvements Project, 2019 which includes various renovations, upgrades, and improvements at the District’s sites and facilities including the High School, Middle School, Elementary Schools, bus garage, and buildings and grounds building.
2
Proposed improvements at all of the schools include reconstruction of entrances with new vestibule spaces / additions for improved security, various flooring upgrades, and hardwired carbon monoxide detection systems. Other upgrades proposed at more than one of the facilities include improvements to roofs, flashing, masonry, doors, walls, ceilings, foundations, and HVAC equipment such as rooftop units, split systems, unit ventilators, air handling units, and transfer grilles with smoke and fire dampers in kitchen/cafeteria walls. Other proposed items include ADA and code-required upgrades including renovations to restrooms, a kitchen serving line, locker room benches, and a fire-rated rolling shutter and man door; asbestos abatement; and various building systems upgrades including water heaters and water piping. Besides the various improvements proposed at several buildings, additional proposed upgrades include a building addition for a Family Support Center, music upgrades at the auditorium, locker room upgrades, a storage shed, elevator sump pump, and science room acid neutralization tanks upgrades at the High School. At the Middle School, proposed upgrades include improvements to the music rooms, LED lighting, smoke detectors, acid neutralization tank, gymnasium sound system, and dust collection system for technology classrooms; reconstruction of loading dock and stairs at kitchen; and renovating a basement storage area into a team locker room. Proposed Elementary School upgrades include the main entrance exterior stairs at Clarence Center ES; gymnasium windows and wall pads at Harris Hill ES; restrooms and kitchen cooler/freezer at Ledgeview ES; and kitchen equipment at Sheridan Hill ES. Infrared heaters are proposed in the bus bays at the bus garage. Proposed site work includes parking areas at the High School and bus garage, site lighting poles at Sheridan ES, and abandoning the sidewalk elevator in the basement and installing a new sidewalk at grade at Harris Hill ES. If the budget allows after receiving construction bids or if other items are identified, additional similar renovations, upgrades, and improvements could be undertaken. Reasons Supporting this Determination:
Potential environmental impacts associated with the project were identified in the Environmental Assessment Form to assess potential adverse environmental impacts and compared to the criteria for determining significance identified in 6 NYCRR § 617.7(c)(1) and in accordance with 6 NYCRR § 617.7(c)(2) and (3). As indicated below in the discussion of each criterion specified in 6 NYCRR § 617.7(c)(1), the proposed project will not have a significant adverse impact on the environment.
(i) a substantial adverse change in existing air quality, ground or surface water quality or quantity, traffic or noise levels; a substantial increase in solid waste production; a substantial increase in potential for erosion, flooding, leaching or drainage problems;
Capital project work, including multiple renovation, reconstruction, and upgrade work at the District’s buildings and facilities, a small building addition for the Family Support Center, security vestibules, a new storage shed, and site work at the District’s campuses will not create a substantial adverse impact to any of the above criteria.
3
Most of the land to be disturbed involves the reconstruction of existing pavement at the
High School and bus garage sites. Small areas of disturbance will occur with the Family Support Center building addition, the additional Buildings & Grounds storage shed at the High School campus, and various other improvements including security vestibules. No undeveloped land will be disturbed. Some proposed site work, including the Family Support Center building addition, the additional Buildings & Grounds storage shed and related new paved areas, and various other upgrades including security vestibules, will involve excavation of natural material. Excavated subsoils will be reused for backfill in fill areas as necessary, and topsoil will be segregated and reused on site to the extent possible. Excess materials will be removed from the site for use as fill or topsoil off site in accordance with NYSDEC regulations or other applicable requirements. According to the U.S. Department of Agriculture Natural Resource Conservation Service (“USDA-NRCS”) Web Soil Survey, portions of the sites, including the High School campus, may have bedrock within 5 feet of the existing ground surface. Much of the proposed site work involves pavement reconstruction without significant excavation of natural material, and the new building and new pavement work will be limited. However, if shallow bedrock is found in an area requiring excavation related to site work, appropriate design and construction techniques will be utilized to avoid significant adverse impacts to bedrock. There will not be a significant impact to land
According to the NYSDEC EAF Mapper, the sites are not located over, or immediately
adjoining, a primary, principal, or sole source aquifer or floodways, or floodplains. Construction-related erosion and sediment controls, including compliance with the New York State Department of Environmental Conservation’s (“NYSDEC”) SPDES General Permit for Storm Water Discharges from Construction Activity (“Storm Water General Permit”) and development and implementation of a Storm Water Pollution Prevention Plan (“SWPPP”), will be utilized with respect to site work. Storm water management at the sites will be provided in accordance with appropriate storm water management design standards including the NYSDEC Storm Water Management Design Manual. Post-construction storm water management will utilize existing features, with upgrades as needed. In keeping with common practice, prior to seeking coverage under the SPDES General Permit for Storm Water Discharges from Construction Activity for the site work at the High School and bus garage where one acre or more will be disturbed, a SWPPP will be submitted to the Town of Clarence for review and acceptance. In turn, the Town’s signed “MS4 Acceptance Form” will be included with the Notice of Intent submittal to the NYSDEC confirming coverage under the SPDES General Permit. According to the USDA-NRCS, the depth to water table soil types in some areas where there will be site work is typically shallow. If depth to water table at any of the site work locations is found to be shallow, dewatering methods and erosion and sediment control best management practices in accordance with the Storm Water General Permit and SWPPP will be employed, as necessary.
According to the NYSDEC EAF Mapper, streams and wetlands are located on and/or near some of the District sites. From a recent capital project, it is known that a State Freshwater Wetlands complex is located at the edge of the High School campus. No site work will occur in a stream or wetlands. The site work related to the additional Buildings & Grounds storage shed and associated extended driveway and parking area on the High School campus may occur in the 100 foot adjacent area of the State Freshwater Wetlands complex located on the edge of that
4
campus. If so, the NYSDEC would be notified and permit authorization would be obtained, if required. There will not be a significant adverse impact to wetlands.
There will not be a significant adverse environmental impact including a substantial
increase in potential for erosion, flooding, leaching or drainage problems or substantial adverse change in ground or surface water quality or quantity.
The proposed capital project will not create a substantial adverse change in existing air
quality, noise or odor levels, or traffic during construction. Air quality, noise, and odor impacts from construction will be minimal and temporary, consistent with typical site work and building construction activities including temporary traffic associated with construction workers, removal of construction and demolition debris and excavated pavement and possibly earth. Dust-suppression techniques including wetting ground surfaces and equipment as necessary, and other measures such as emission controls on construction equipment and work hour limits will be employed. The proposed project would be undertaken over an estimated 24-36 +/- month period. Work would be undertaken at multiple areas of the District’s sites at various times taking into account school schedules and construction efficiencies, and not all of the work would be undertaken at the same time. Construction and demolition debris, including excavated pavement, pavement sub-base material, concrete, and or asphalt, will be reused, recycled or disposed in accordance with applicable requirements. Also, waste such as asbestos-containing materials and elemental lead and mercury will be removed and managed in accordance with applicable requirements. There will not be a significant adverse environmental impact.
Student and staff populations at the school sites will not change as a result of the project, and the project will not create a substantial adverse change in existing air quality, noise or odor levels, light, solid waste / refuse or sanitary wastewater generation, water usage, or traffic after construction is completed. Existing site lighting and infrastructure will be improved with upgrades such as new poles at Sheridan Hill ES and new LED lighting fixtures on existing poles at the Middle School, with lighting directed downward. Reconstructed paved areas at the High School and bus garage and a new sidewalk at grade at Harris Hill ES will improve conditions.
(ii) the removal or destruction of large quantities of vegetation or fauna; substantial interference with the movement of any resident or migratory fish or wildlife species; impacts on a significant habitat area; substantial adverse impacts on a threatened or endangered species of animal or plant, or the habitat of such a species; or other significant adverse impacts to natural resources;
According to NYSDEC databases, some of the District sites are located in areas identified as containing or possibly containing species of plant or animal that are endangered, threatened, rare, or of special concern and in or near designated significant natural communities. However, proposed site work is located on developed sites and mainly consists of reconstruction of existing paved areas and small buildings/additions. No undeveloped land will be disturbed. The project will not remove or destroy large quantities of fauna or substantially interfere with the movement of resident or migratory fish or wildlife species. The project will not have a
5
substantial adverse impact on a threatened or endangered species of animals or plants, impact a significant habitat area, or have other significant adverse impacts to natural resources. (iii) the impairment of the environmental characteristics of a Critical Environmental Area as designated pursuant to subdivision 617.14(g) of this Part;
The District sites are not within or adjacent to a Critical Environmental Area as designated pursuant to 6 NYCRR § 617.14(g), and the proposed project will not impair the environmental characteristics of a Critical Environmental Area. (iv) the creation of a material conflict with a community's current plans or goals as officially approved or adopted;
The proposed project will not create a conflict with the community’s current plans or goals as officially approved or adopted. The District’s schools and sites have been used by the District for years, and the renovations and upgrades will enhance them and the District’s ability to serve the community.
(v) the impairment of the character or quality of important historical, archeological, architectural, or aesthetic resources or of existing community or neighborhood character;
The proposed capital project will maintain and improve the District’s schools, facilities and sites and enhance the District’s ability to continue to serve the community and will not impair any of the above criteria.
According to the New York State Office of Parks, Recreation and Historic Preservation (State Historic Preservation Office or “SHPO”) Cultural Resource Information System (“CRIS”) database at the commencement of the review of this project, none of the District’s buildings were listed on or determined to be “eligible” for listing in the State or National Registers of Historic Places (the “Registers”), and those that had been reviewed in the past had been designated as “not eligible”. Two “eligible” sites (Strickler House near the Middle School and Harris Hill Cemetery near Harris Hill ES) are located near District sites. Also, according to CRIS, all of the District sites are located within areas designated as archaeologically sensitive.
Much of the proposed work is exempt from SHPO review due to the nature of the work items as identified in the Memorandum of Understanding between SHPO and the State Education Department. However, in keeping with common practice, project information was submitted to SHPO. SHPO reviewed the submittal, and it requested information regarding areas of site disturbance at the High School campus since it is within an area designated as sensitive for archaeological sites. SHPO reviewed the information and determined that no properties, including archaeological and/or historic resources, listed in or eligible for the Registers will be impacted by the project at any of the District’s sites, including the High School.
6
Given SHPO’s determinations, there will not be a significant adverse impact to historical, archaeological, architectural, or aesthetic resources. Also, the proposed project, which will maintain and improve the District’s buildings, facilities, and campuses, will not impair the character or quality of existing community or neighborhood character.
(vi) a major change in the use of either the quantity or type of energy;
The proposed project involves mainly improvements to existing buildings and sites, with only some upgrades, such as the Family Support Center building addition, an additional storage shed, and security vestibules, resulting in some increase in energy use. Temporary construction will require minor energy use and will be undertaken in accordance with existing energy codes and use more energy-efficient materials/equipment. Proposed upgrades include HVAC equipment, water heaters, and LED lighting. There will not be a major change in the quantity of electricity or natural gas to be used by the District, and the project will not affect the community’s sources of fuel or energy supply. (vii) the creation of a hazard to human health;
The project includes many proposed security and safety enhancements such as reconstruction of entrances with new vestibule spaces / additions for improved security, hardwired carbon monoxide detection systems, transfer grilles with smoke and fire dampers in kitchen/cafeteria walls, a fire-rated rolling shutter and man door, acid neutralization tank, dust collection system for technology classrooms, various ADA and code-required upgrades, and pavement improvements. Hazardous materials, such as asbestos-containing materials or elemental lead or mercury encountered during renovations will be handled and disposed in accordance with applicable rules and regulations. All reported spills identified in the NYSDEC database at or near the District sites have been closed by the NYSDEC, and the project will not impact or be impacted by any of the spills. The project will not create a hazard to human health. (viii) a substantial change in the use, or intensity of use, of land including agricultural, open space or recreational resources, or in its capacity to support existing uses;
The proposed project will be undertaken at existing schools and the bus garage. The continued use of the District’s sites which will be updated and improved will not cause a substantial change in use or intensity of use of sites or constitute a substantial change in capacity to support existing uses. Building and site work will be undertaken at various locations over approximately 24 to 36 months, with scheduling done with consideration of school schedules and construction efficiencies.
According to the NYSDEC EAF Mapper, the bus garage is the only project site within an
Agricultural District. Site work at the bus garage will consist of reconstruction of existing pavement. According to the USDA-NRCS, the sites have some soil groups classified as agricultural type soils, but they have been developed as District sites for decades and have
7
disturbed soils. Most of the soils to be disturbed will remain on the sites, and if some soil were removed, it would be used offsite. There will be no significant adverse impacts to open space or agricultural resources. Proposed improvements, such as locker room upgrades and gymnasium wall pads, will enhance recreational resources. (ix) the encouraging or attracting of a large number of people to a place or places for more than a few days, compared to the number of people who would come to such place absent the action;
The proposed project consists of renovations and upgrades at sites which the District has owned and operated for many years. Construction activity including the presence of construction workers will be temporary. The project will not increase the student and staff populations, or encourage or attract large numbers of visitors to the sites, including the Family Support Center which will be a small addition to the existing High School complex. The improvements will not create significant adverse impacts. (x) the creation of a material demand for other actions that would result in one of the above consequences;
The proposed renovations and upgrades to District facilities at its existing sites will not create a material demand for other actions that would result in one of the above consequences. (xi) changes in two or more elements of the environment, no one of which has a significant impact on the environment, but when considered together result in a substantial adverse impact on the environment; or
The project will not result in changes in two or more elements of the environment which, when considered together, would result in a substantial adverse impact on the environment. (xii) two or more related actions undertaken, funded or approved by an agency, none of which has or would have a significant impact on the environment, but when considered cumulatively would meet one or more of the criteria in this subdivision.
The proposed project has been reviewed as one action. All of the elements of the proposed project at multiple sites have been reviewed together and do not meet any of the above criteria.
For Further Information: Contact Person: Geoffrey M. Hicks, Ed.D., Superintendent Address: Clarence Central School District
9625 Main Street Clarence, NY 14031 Telephone Number: (716) 407-9100
Page 1 of 12
CLARENCE CENTRAL SCHOOL DISTRICT CAPITAL IMPROVEMENTS PROJECT, 2019
Full Environmental Assessment Form
Part 2 – Identification of Potential Project Impacts
Part 2 is to be completed by the lead agency. Part 2 is designed to help the lead agency inventory all potential resources that could be affected by a proposed project or action. We recognize that the lead agency’s reviewer(s) will not necessarily be environmental professionals. So, the questions are designed to walk a reviewer through the assessment process by providing a series of questions that can be answered using the information found in Part 1. To further assist the lead agency in completing Part 2, the form identifies the most relevant questions in Part 1 that will provide the information needed to answer the Part 2 question. When Part 2 is completed, the lead agency will have identified the relevant environmental areas that may be impacted by the proposed activity.
If the lead agency is a state agency and the action is in any Coastal Area, complete the Coastal Assessment Form before proceeding with this assessment.
Tips for completing Part 2: Review all of the information provided in Part 1. Review any application, maps, supporting materials and the Full EAF Workbook. Answer each of the 18 questions in Part 2. If you answer “Yes” to a numbered question, please complete all the questions that follow in that section. If you answer “No” to a numbered question, move on to the next numbered question. Check appropriate column to indicate the anticipated size of the impact. Proposed projects that would exceed a numeric threshold contained in a question should result in the reviewing agency
checking the box “Moderate to large impact may occur.” The reviewer is not expected to be an expert in environmental analysis. If you are not sure or undecided about the size of an impact, it may help to review the sub-questions for the general question
and consult the workbook. When answering a question consider all components of the proposed activity, that is, the “whole action”. Consider the possibility for long-term and cumulative impacts as well as direct impacts. Answer the question in a reasonable manner considering the scale and context of the project.
1. Impact on Land Proposed action may involve construction on, or physical alteration of, the land surface of the proposed site. (See Part 1. D.1) If “Yes”, answer questions a - j. If “No”, move on to Section 2.
☐ NO ☒ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large
impact may occur
a. The proposed action may involve construction on land where depth to water table is less than 3 feet.
E2d ☐ ☒
b. The proposed action may involve construction on slopes of 15% or greater. E2f ☒ ☐
c. The proposed action may involve construction on land where bedrock is exposed, or within 5 feet of existing generally ground surface.
E2a ☐ ☒
d. The proposed action may involve the excavation and removal of more than 1,000 tons of natural material.
D2a ☐ ☒
e. The proposed action may involve construction that continues for more than one year or in multiple phases.
NOTE: 24-36 +/- MONTHS
D1e ☐ ☒
Page 2 of 12
f. The proposed action may result in increased erosion, whether from physical disturbance or vegetation removal (including from treatment by herbicides).
NOTE: EROSION AND SEDIMENT CONTROLS AND STORM WATER MANAGEMENT UPGRADES IN ACCORDANCE WITH SWPPP/NYSDEC REQUIREMENTS WILL BE IMPLEMENTED.
D2e, D2q ☒ ☐
g. The proposed action is, or may be, located within a Coastal Erosion hazard area. B1i ☒ ☐
h. Other impacts:
☐ ☐
2. Impact on Geological Features
The proposed action may result in the modification or destruction of, or inhibit access to, any unique or unusual land forms on the site (e.g., cliffs, dunes, minerals, fossils, caves). (See Part 1. E.2.g) If “Yes”, answer questions a - c. If “No”, move on to Section 3.
☒ NO ☐ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. Identify the specific land form(s) attached:
E2g ☐ ☐
b. The proposed action may affect or is adjacent to a geological feature listed as a registered National Natural Landmark. Specific feature:
E3c ☐ ☐
c. Other impacts:
☐ ☐
3. Impacts on Surface Water
The proposed action may affect one or more wetlands or other surface water bodies (e.g., streams, rivers, ponds or lakes). (See Part 1. D.2 and E.2.h) If “Yes”, answer questions a - l. If “No”, move on to Section 4.
☐ NO ☒ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. The proposed action may create a new water body. D2b, D1h ☒ ☐
b. The proposed action may result in an increase or decrease of over 10% or more than a 10 acre increase or decrease in the surface area of any body of water.
D2b ☒ ☐
c. The proposed action may involve dredging more than 100 cubic yards of material from a wetland or water body.
D2a ☒ ☐
d. The proposed action may involve construction within or adjoining a freshwater or tidal wetland, or in the bed or banks of any other water body. NOTE: SITE WORK FOR AN ADDITIONAL BUILDINGS & GROUNDS STORAGE SHED AND EXTENDED DRIVEWAY AND PARKING AREA IN THAT SMALL PORTION OF THE HIGH SCHOOL GROUNDS MAY OCCUR WITHIN 100’ ADJACENT AREA RELATED TO A STATE FRESHWATER WETLANDS. AUTHORIZATION FROM THE NYSDEC WILL BE OBTAINED, IF REQUIRED.
E2h ☐ ☒
e. The proposed action may create turbidity in a waterbody, either from upland erosion, runoff or by disturbing bottom sediments.
D2a, D2h ☒ ☐
Page 3 of 12
f. The proposed action may include construction of one or more intake(s) for withdrawal of water from surface water.
D2c ☒ ☐
g. The proposed action may include construction of one or more outfall(s) for discharge of wastewater to surface water(s).
D2d ☒ ☐
h. The proposed action may cause soil erosion, or otherwise create a source of stormwater discharge that may lead to siltation or other degradation of receiving water bodies.
NOTE: EROSION AND SEDIMENT CONTROLS AND STORM WATER MANAGEMENT MEASURES FOR SITE WORK IN ACCORDANCE WITH SWPPP/NYSDEC REQUIREMENTS WILL BE IMPLEMENTED.
D2e ☒ ☐
i. The proposed action may affect the water quality of any water bodies within or downstream of the site of the proposed action. NOTE: SEE ABOVE
E2h ☒ ☐
j. The proposed action may involve the application of pesticides or herbicides in or around any water body.
D2q, E2h ☒ ☐
k. The proposed action may require the construction of new, or expansion of existing, wastewater treatment facilities.
D1a, D2d ☒ ☐
l. Other impacts:
☐ ☐
4. Impact on Groundwater
The proposed action may result in new or additional use of ground water, or may have the potential to introduce contaminants to ground water or an aquifer. (See Part 1. D.2.a, D.2.c, D.2.d, D.2.p, D.2.q and D.2.t) If “Yes”, answer questions a - h. If “No”, move on to Section 5.
☒ NO ☐ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. The proposed action may require new water supply wells, or create additional demand on supplies from existing water supply wells.
D2c ☐ ☐
b. Water supply demand from the proposed action may exceed safe and sustainable withdrawal capacity rate of the local supply or aquifer. Cite Source:
D2c ☐ ☐
c. The proposed action may allow or result in residential uses in areas without water and sewer services.
D1a, D2c ☐ ☐
d. The proposed action may include or require wastewater discharged to groundwater. D2d, E21 ☐ ☐
e. The proposed action may result in the construction of water supply wells in locations where groundwater is, or is suspected to be, contaminated.
D2c, E1f, E1g, E1h
☐ ☐
f. The proposed action may require the bulk storage of petroleum or chemical products over ground water or an aquifer.
D2p, E21 ☐ ☐
g. The proposed action may involve the commercial application of pesticides within 100 feet of potable drinking water or irrigation sources.
E2h, D2q, E21, D2c
☐ ☐
h. Other impacts: NOTE: THE PROJECT INCLUDES SITE WORK THAT WILL INVOLVE REMOVAL OF PAVEMENT SUBBASE AND SOIL/SUBSOIL. EROSION AND SEDIMENT CONTROLS AND STORM WATER MANAGEMENT UPGRADES IN ACCORDANCE WITH NYSDEC REQUIREMENTS WILL BE IMPLEMENTED.
☐ ☐
Page 4 of 12
5. Impact on Flooding The proposed action may result in development on lands subject to flooding. (See Part 1. E.2) If “Yes”, answer questions a - g. If “No”, move on to Section 6.
☒ NO ☐ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. The proposed action may result in development in a designated floodway. E2i ☐ ☐
b. The proposed action may result in development within a 100 year floodplain. E2j ☐ ☐
c. The proposed action may result in development within a 500 year floodplain.
E2k ☐ ☐
d. The proposed action may result in, or require, modification of existing drainage patterns.
D2b, D2e ☐ ☐
e. The proposed action may change flood water flows that contribute to flooding. D2b, E2i, E2j, E2k
☐ ☐
f. If there is a dam located on the site of the proposed action, is the dam in need of repair, or upgrade?
E1e ☐ ☐
g. Other impacts: ☐ ☐
6. Impacts on Air
The proposed action may include a state regulated air emission source. (See Part 1. D.2.f, D.2.h and D.2.g) If “Yes”, answer questions a - f. If “No”, move on to Section 7.
☒ NO ☐ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. If the proposed action requires federal or state air emission permits, the action may also emit one or more greenhouse gases at or above the following levels:
i. More than 1000 tons/year of carbon dioxide (CO2) D2g ☐ ☐
ii. More than 3.5 tons/year of nitrous oxide (N2O) D2g ☐ ☐
iii. More than 1000 tons/year of carbon equivalent of perfluorocarbons (PFCs) D2g ☐ ☐
iv. More than .045 tons/year of sulfur hexafluoride (SF6) D2g ☐ ☐
v. More than 1000 tons/year of carbon dioxide equivalent of hydrochloroflourocarbons (HFCs) emissions
D2g ☐ ☐
vi. 43 tons/year or more of methane D2h ☐ ☐
b. The proposed action may generate 10 tons/year or more of any one designated hazardous air pollutant, or 25 tons/year or more of any combination of such hazardous air pollutants.
D2g ☐ ☐
c. The proposed action may require a state air registration, or may produce an emissions rate of total contaminants that may exceed 5 lbs. per hour, or may include a heat source capable of producing more than 10 million BTU’s per hour.
D2f, D2g ☐ ☐
d. The proposed action may reach 50% of any of the thresholds in “a” through “c”, above.
D2g ☐ ☐
e. The proposed action may result in the combustion or thermal treatment of more than 1 ton of refuse per hour.
D2s ☐ ☐
Page 5 of 12
f. Other impacts: NOTE: DUST SUPPRESSION TECHNIQUES WILL BE UTILIZED AS NECESSARY DURING CONSTRUCTION.
☐ ☐
7. Impact on Plants and Animals
The proposed action may result in a loss of flora or fauna. (See Part 1. E.2.m-q) If “Yes”, answer questions a - j. If “No”, move on to Section 8.
☒ NO ☐ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. The proposed action may cause reduction in population or loss of individuals of any threatened or endangered species, as listed by New York State or the Federal government, that use the site, or are found on, over, or near the site.
E2o ☐ ☐
b. The proposed action may result in a reduction or degradation of any habitat used by any rare, threatened or endangered species, as listed by New York State or the federal government.
NOTE: ACCORDING TO THE NYSDEC ENVIRONMENTAL RESOURCE MAPPER, SEVERAL SITES ARE LOCATED IN SUCH GENERAL AREAS, HOWEVER, PROPOSED SITE WORK IS PLANNED WITHIN AREAS THAT ARE ALREADY DEVELOPED (SEE NEGATIVE DECLARATION).
E2o ☐ ☐
c. The proposed action may cause reduction in population, or loss of individuals, of any species of special concern or conservation need, as listed by New York State or the Federal government, that use the site, or are found on, over, or near the site. NOTE: SEE NOTE ABOVE AND NEGATIVE DECLARATION
☐ ☐
d. The proposed action may result in a reduction or degradation of any habitat used by any species of special concern and conservation need, as listed by New York State or the Federal government.
E2p ☐ ☐
e. The proposed action may diminish the capacity of a registered National Natural Landmark to support the biological community it was established to protect.
E3c ☐ ☐
f. The proposed action may result in the removal of, or ground disturbance in, any portion of a designated significant natural community. Source: NOTE: NYSDEC ENVIRONMENTAL RESOURCE MAPPER IDENTIFIES PORTIONS OF THE SHERIDAN HILL ES SITE AS BEING LOCATED WITHIN A SIGNIFICANT NATURAL COMMUNITY. HOWEVER, SITE WORK IS LIMITED AT THIS SITE AND NO WORK WILL BE UNDERTAKEN IN UNDEVELOPED AREAS.
E2n ☐ ☐
g. The proposed action may substantially interfere with nesting/breeding, foraging, or over-wintering habitat for the predominant species that occupy or use the project site.
E2m ☐ ☐
h. The proposed action requires the conversion of more than 10 acres of forest, grassland or any other regionally or locally important habitat. Habitat type & information source:
E1b ☐ ☐
i. Proposed action (commercial, industrial or recreational projects, only) involves use of herbicides or pesticides.
D2q ☐ ☐
j. Other impacts: NOTE: ONLY 0.5 +/- ACRE OF NEW IMPERVIOUS SURFACES ANTICIPATED TO BE CREATED AT THE HIGH SCHOOL CAMPUS.
☐ ☐
Page 6 of 12
8. Impact on Agricultural Resources The proposed action may impact agricultural resources. (See Part 1. E.3.a and b) If “Yes”, answer questions a - h. If “No”, move on to Section 9.
☒ NO ☐ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. The proposed action may impact soil classified within soil group 1 through 4 of the NYS Land Classification System.
NOTE: ALTHOUGH SOME SOILS ON THE SITES ARE CLASSIFIED WITHIN SOME OF THESE SOIL GROUPS, THE SITES HAVE NOT BEEN USED FOR AGRICULTURE FOR YEARS. SOILS DISTURBED DURING SITE WORK WILL BE SEGREGATED AND USED ON- OR OFF-SITE.
E2c, E3b ☐ ☐
b. The proposed action may sever, cross or otherwise limit access to agricultural land (includes cropland, hayfields, pasture, vineyard, orchard, etc.).
E1a, E1b ☐ ☐
c. The proposed action may result in the excavation or compaction of the soil profile of active agricultural land.
E3b ☐ ☐
d. The proposed action may irreversibly convert agricultural land to non-agricultural uses, either more than 2.5 acres if located in an Agricultural District, or more than 10 acres if not within an Agricultural District. NOTE: ACCORDING TO THE NYSDEC EAF MAPPER, THE BUS GARAGE IS WITHIN AN AGRICULTURAL DISTRICT. HOWEVER, THE SITE WORK WILL CONSIST OF RECONSTRUCTION OF EXISTING PAVEMENT.
E1b, E3a ☐ ☐
e. The proposed action may disrupt or prevent installation of an agricultural land management system.
E1a, E1b ☐ ☐
f. The proposed action may result, directly or indirectly, in increased development potential or pressure on farmland.
C2c, C3, D2c, D2d
☐ ☐
g. The proposed project is not consistent with the adopted municipal Farmland Protection Plan.
C2c ☐ ☐
h. Other impacts:
☐ ☐
9. Impact on Aesthetic Resources
The land use of the proposed action are obviously different from, or are in sharp contrast to, current land use patterns between the proposed project and a scenic or aesthetic resource. (Part 1. E.1.a, E.1.b and E.3.h) If “Yes”, answer questions a - g. If “No”, go to Section 10.
☒ NO ☐ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. Proposed action may be visible from any officially designated federal, state, or local scenic or aesthetic resource.
E3h ☐ ☐
b. The proposed action may result in the obstruction, elimination or significant screening of one or more officially designated scenic views.
E3h, C2b ☐ ☐
c. The proposed action may be visible from publicly accessible vantage points: E3h
i. Seasonally (e.g., screened by summer foliage, but visible during other seasons) ☐ ☐
ii. Year round ☐ ☐
Page 7 of 12
d. The situation or activity in which viewers are engaged while viewing the proposed action is:
E3h
i. Routine travel by residents, including travel to and from work E2q ☐ ☐
ii. Recreational or tourism based activities E1c ☐ ☐
e. The proposed action may cause a diminishment of the public enjoyment and appreciation of the designated aesthetic resource.
E3h ☐ ☐
f. There are similar projects visible within the following distance of the proposed project:
0-1/2 mile 1/2 - 3 mile 3-5 mile 5+ mile
D1a, E1a, D1f, D1g
☐ ☐
g. Other impacts:
☐ ☐
10. Impact on Historic and Archeological Resources
The proposed action may occur in or adjacent to a historic or archaeological resource. (Part 1. E.3.e, f and g) If “Yes”, answer questions a - e. If “No”, go to Section 11.
☐ NO ☒ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. The proposed action may occur wholly or partially within, or substantially contiguous to, any buildings, archaeological site or district which is listed on the National or State Register of Historic Places, or that has been determined by the Commissioner of the NYS Office of Parks, Recreation, and Historic Preservation to be eligible for listing on the State Register of Historic Places. NOTE: PROPOSED UPGRADES AND IMPROVEMENTS ASSOCIATED WITH THE PROPOSED PROJECT WERE SUBMITTED TO THE NY STATE HISTORIC PRESERVATION OFFICE (“SHPO”) FOR CONSULTATION / REVIEW. SHPO HAS REVIEWED THE PROPOSED PROJECT AND CONCLUDED THE PROJECT WILL HAVE NO IMPACT ON HISTORIC RESOURCES LISTED IN OR ELIGIBLE FOR THE NEW YORK STATE AND NATIONAL REGISTERS OF HISTORIC PLACES FOR EACH OF THE SITES.
E3e ☒ ☐
b. The proposed action may occur wholly or partially within, or substantially contiguous to, an area designated as sensitive for archaeological sites on the NY State Historic Preservation Office (SHPO) archaeological site inventory.
NOTE: FOR THE HIGH SCHOOL SITE, SHPO REQUESTED INFORMATION REGARDING AREAS OF SITE DISTURBANCE SINCE THE CAMPUS IS WITHIN AN AREA DESIGNATED AS SENSITIVE FOR ARCHAEOLOGICAL SITES. SHPO REVIEWED THE INFORMATION AND DETERMINED THAT THE PROJECT WILL HAVE NO IMPACT ON ARCHAEOLOGICAL RESOURCES AT THE HIGH SCHOOL CAMPUS OR ANY OF THE OTHER SITES.
E3f ☐ ☒
c. The proposed action may occur wholly or partially within, or substantially contiguous to, an archaeological site not included on the NY SHPO inventory. Source:
E3g ☒ ☐
d. Other impacts:
☐ ☐
Page 8 of 12
e. If any of the above (a-d) are answered “Yes”, continue with the following questions to help support conclusions in Part 3:
i. The proposed action may result in the destruction or alteration of all or part of the site or property.
E3e, E3g, E3f
☒ ☐
ii. The proposed action may result in the alteration of the property’s setting or integrity.
E3e, E3f, E3g, E1a, E1b
☒ ☐
iii. The proposed action may result in the introduction of visual elements which are out of character with the site or property, or may alter its setting.
E3e, E3f, E3g, E3h, C2, C3
☒ ☐
11. Impact on Open Space and Recreation
The proposed action may result in a loss of recreational opportunities or a reduction of an open space resource as designated in any adopted municipal open space plan. (Part 1. C.2.c, E.1.c and E.2.q) If “Yes”, answer questions a - e. If “No”, go to Section 12.
☒ NO ☐ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. The proposed action may result in an impairment of natural functions, or “ecosystem services”, provided by an undeveloped area, including but not limited to stormwater storage, nutrient cycling, wildlife habitat.
D2e, E1b, E2h, E2m, E2o, E2n, E2p
☐ ☐
b. The proposed action may result in the loss of a current or future recreational resource.
C2a, E1c, C2c, E2q
☐ ☐
c. The proposed action may eliminate open space or recreational resource in an area with few such resources.
C2a, C2c, E1c, E2q
☐ ☐
d. The proposed action may result in loss of an area now used informally by the community as an open space resource.
C2c, E1c ☐ ☐
e. Other impacts: ___________________________________________________ ☐ ☐
12. Impact on Critical Environmental Areas
The proposed action may be located within or adjacent to a critical environmental area (CEA). (See Part 1. E.3.d) If “Yes”, answer questions a - c. If “No”, go to Section 13.
☒ NO ☐ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. The proposed action may result in a reduction in the quantity of the resource or characteristic which was the basis for designation of the CEA.
E3d ☐ ☐
b. The proposed action may result in a reduction in the quality of the resource or characteristic which was the basis for designation of the CEA.
E3d ☐ ☐
c. Other impacts:
☐ ☐
Page 9 of 12
13. Impact on Transportation The proposed action may result in a change to existing transportation systems. (Part 1. D.2.j) If “Yes”, answer questions a - g. If “No”, go to Section 14.
☒ NO ☐ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. Projected traffic increase may exceed capacity of existing road network. D2j ☐ ☐
b. The proposed action may result in the construction of paved parking area for 500 or more vehicles.
D2j ☐ ☐
c. The proposed action will degrade existing transit access. D2j ☐ ☐
d. The proposed action will degrade existing pedestrian or bicycle accommodations. D2j ☐ ☐
e. The proposed action may alter the present pattern of movement of people or goods. D2j ☐ ☐
f. Other impacts: NOTE: RECONSTRUCTED PAVED AREAS WILL HAVE POSITIVE IMPACT. TRAFFIC VOLUMES ASSOCIATED WITH SCHOOL OPERATIONS WILL NOT CHANGE SIGNIFICANTLY AS SCHOOL POPULATIONS WILL NOT CHANGE AS A RESULT OF THE PROJECT. IN ADDITION, THERE WILL BE TEMPORARY CONSTRUCTION TRAFFIC ASSOCIATED WITH THE PROPOSED IMPROVEMENTS.
☐ ☐
14. Impact on Energy
The proposed action may cause an increase in the use of any form of energy. (Part 1. D.2.k) If “Yes”, answer questions a - e. If “No”, go to Section 15.
☐ NO ☒ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. The proposed action will require a new, or an upgrade to an existing, substation. D2k ☒ ☐
b. The proposed action will require the creation or extension of an energy transmission or supply system to serve more than 50 single or two-family residences or to serve a commercial or industrial use.
D1f, D1q, D2k
☒ ☐
c. The proposed action may utilize more than 2,500 MW hrs per year of electricity. D2k ☒ ☐
d. The proposed action may involve heating and/or cooling of more than 100,000 square feet of building area when completed.
D1g ☒ ☐
e. Other impacts: THERE WILL BE SMALL ADDITIONAL BUILDING SPACES, BUT THE INCREASE WILL NOT BE SUBSTANTIAL. UPGRADES SUCH AS LED LIGHTING, BUILDING ENVELOPE IMPROVEMENTS, AND HVAC EQUIPMENT AND CONTROLS WOULD PROMOTE ENERGY EFFICIENCIES.
☒ ☐
Page 10 of 12
15. Impact on Noise, Odor, and Light The proposed action may result in an increase in noise, odors, or outdoor lighting. (Part 1. D.2.m, n, and o) If “Yes”, answer questions a - f. If “No”, go to Section 16.
☐ NO ☒ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. The proposed action may produce sound above noise levels established by local regulation.
NOTE: MINIMAL NOISE WITH CONSTRUCTION EQUIPMENT
D2m ☒ ☐
b. The proposed action may result in blasting within 1,500 feet of any residence, hospital, school, licensed day care center, or nursing home.
D2m, E1d ☒ ☐
c. The proposed action may result in routine odors for more than one hour per day. NOTE: MINIMAL ODOR WITH CONSTRUCTION EQUIPMENT
D2o ☒ ☐
d. The proposed action may result in light shining onto adjoining properties.
NOTE: LIGHTING POLES WILL BE UPGRADED, AND FIXTURES WILL BE REPLACED WITH ENERGY-EFFICIENT LED LIGHTING DIRECTED DOWNWARD.
D2n ☒ ☐
e. The proposed action may result in lighting creating sky-glow brighter than existing area conditions.
D2n, E1a ☒ ☐
f. Other impacts:
☐ ☐
16. Impact on Human Health
The proposed action may have an impact on human health from exposure to new or existing sources of contaminants. (See Part 1. D.2.q, E.1.d, f, g and h) If “Yes”, answer questions a - m. If “No”, go to Section 17.
☒ NO ☐ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. The proposed action is located within 1500 feet of a school, hospital, licensed day care center, group home, nursing home or retirement community.
NOTE: THE PROJECT SITES ARE SCHOOL CAMPUSES, AND THE PROJECT INCLUDES ITEMS TO IMPROVE HEALTH AND SAFETY.
E1d ☐ ☐
b. The site of the proposed action is currently undergoing remediation. E1g, E1h ☐ ☐
c. There is a completed emergency spill remediation, or a completed environmental site remediation on, or adjacent to, the site of the proposed action.
E1g, E1h ☐ ☐
d. The site of the action is subject to an institutional control limiting the use of the property (e.g., easement or deed restriction).
E1g, E1h ☐ ☐
e. The proposed action may affect institutional control measures that were put in place to ensure that the site remains protective of the environmental and human health.
E1g, E1h ☐ ☐
f. The proposed action has adequate control measures in place to ensure that future generation, treatment and/or disposal of hazardous wastes will be protective of the environment and human health.
D2t ☐ ☐
g. The proposed action involves construction or modification of a solid waste management facility.
D2q, E1f ☐ ☐
Page 11 of 12
h. The proposed action may result in the unearthing of solid or hazardous waste. D2q, E1f ☐ ☐
i. The proposed action may result in an increase in the rate of disposal, or processing, of solid waste.
D2r, D2s ☐ ☐
j. The proposed action may result in excavation or other disturbance within 2000 feet of a site used for the disposal of solid or hazardous waste.
E1f, E1g, E1h
☐ ☐
k. The proposed action may result in the migration of explosive gases from a landfill site to adjacent off site structures.
E1f, E1g ☐ ☐
l. The proposed action may result in the release of contaminated leachate from the project site.
D2s, E1f, D2r
☐ ☐
m. Other impacts: NOTE: CONSTRUCTION AND DEMOLITION DEBRIS WILL BE MANAGED AND REUSED, RECYCLED, OR DISPOSED IN ACCORDANCE WITH APPLICABLE REQUIREMENTS. ANY HAZARDOUS MATERIALS INCLUDING ASBESTOS MATERIALS WILL BE MANAGED AND DISPOSED IN ACCORDANCE WITH APPLICABLE STANDARDS AND REQUIREMENTS. DEMOLITION & CONSTRUCTION ACTIVITIES WILL BE UNDERTAKEN IN ACCORDANCE WITH APPROPRIATE NOTIFICATIONS. PRIOR REPORTED SPILL INCIDENTS WERE REVIEWED/ADDRESSED BY THE NYSDEC AND “CLOSED” BY THE NYSDEC. THE PROJECT WILL HAVE NO IMPACT ON, OR BE IMPACTED BY, THESE FORMER SPILL INCIDENTS.
☐ ☐
17. Consistency with Community Plans
The proposed action is not consistent with adopted land use plans. (See Part 1. C.1, C.2 and C.3) If “Yes”, answer questions a - h. If “No”, go to Section 18.
☒ NO ☐ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. The proposed action’s land use components may be different from, or in sharp contrast to, current surrounding land use pattern(s).
C2, C3, D1a, E1a, E1b
☐ ☐
b. The proposed action will cause the permanent population of the city, town or village in which the project is located to grow by more than 5%.
C2 ☐ ☐
c. The proposed action is inconsistent with local land use plans or zoning regulations. C2, C2, C3 ☐ ☐
d. The proposed action is inconsistent with any County plans, or other regional land use plans.
C2, C2 ☐ ☐
e. The proposed action may cause a change in the density of development that is not supported by existing infrastructure or is distant from existing infrastructure.
C3, D1c, D1d, D1f, D1d, Elb
☐ ☐
f. The proposed action is located in an area characterized by low density development that will require new or expanded public infrastructure.
C4, D2c, D2d, D2j
☐ ☐
g. The proposed action may induce secondary development impacts (e.g., residential or commercial development not included in the proposed action).
C2a ☐ ☐
h. Other: ☐ ☐
Page 12 of 12
18. Consistency with Community Character The proposed project is inconsistent with the existing community character. (See Part 1. C.2, C.3, D.2 and E.3) If “Yes”, answer questions a - g. If “No”, proceed to Part 3.
☒ NO ☐ YES
Relevant Part I
Question(s)
No, or small
impact may occur
Moderate to large impact
may occur
a. The proposed action may replace or eliminate existing facilities, structures, or areas of historic importance to the community.
E3e, E3f, E3g
☐ ☐
b. The proposed action may create a demand for additional community services (e.g. schools, police and fire).
C4 ☐ ☐
c. The proposed action may displace affordable or low-income housing in an area where there is a shortage of such housing.
C2, C3, D1f, D1g, E1a
☐ ☐
d. The proposed action may interfere with the use or enjoyment of officially recognized or designated public resources.
C2, E3 ☐ ☐
e. The proposed action is inconsistent with the predominant architectural scale and character.
C2, C3 ☐ ☐
f. Proposed action is inconsistent with the character of the existing natural landscape. C2, C3, E1a, E1b, E2g, E2h
☐ ☐
g. Other impacts:
☐ ☐
CLARENCE CENTRAL SCHOOL DISTRICT CAPITAL IMPROVEMENTS PROJECT, 2019
Full Environmental Assessment Form Part 3 – Evaluation of the Magnitude and Importance of Project Impacts
and Determination of Significance
Part 3 provides the reasons in support of the determination of significance. The lead agency must complete Part 3 for every question in Part 2 where the impact has been identified as potentially moderate to large or where there is a need to explain why a particular element of the proposed action will not, or may, result in a significant adverse environmental impact. Based on the analysis in Part 3, the lead agency must decide whether to require an environmental impact statement to further assess the proposed action or whether available information is sufficient for the lead agency to conclude that the proposed action will not have a significant adverse environmental impact. By completing the certification on the next page, the lead agency can complete its determination of significance. Reasons Supporting This Determination: To complete this section:
Identify the impact based on the Part 2 responses and describe its magnitude. Magnitude considers factors such as severity, size or extent of an impact.
Assess the importance of the impact. Importance relates to the geographic scope, duration, probability of the impact occurring, number of people affected by the impact and any additional environmental consequences if the impact were to occur.
The assessment should take into consideration any design element or project changes. Repeat this process for each Part 2 question where the impact has been identified as potentially moderate to large or where
there is a need to explain why a particular element of the proposed action will not, or may, result in a significant adverse environmental impact.
Provide the reason(s) why the impact may, or will not, result in a significant adverse environmental impact. For Conditional Negative Declarations identify the specific condition(s) imposed that will modify the proposed action so that
no significant adverse environmental impacts will result. Attach additional sheets, as needed.
The “moderate to large impact may occur” box for Question 1.a., “[t]he proposed action may involve construction on land where depth to water table is less than 3 feet,” was checked because, according to data from the U.S. Department of Agriculture Natural Resource Conservation Service (USDA-NRCS), depths to water table for soil types at the District’s sites with proposed land disturbance are typically less than 3 feet in areas where there will be site work, and Part 2’s instructions suggest that if a numeric threshold contained in a question is exceeded, the “moderate to large impact may occur” box should be checked. If depth to water table at any of the site work locations is found to be actually less than 3 feet, dewatering methods and erosion and sediment best management practices in accordance with the NYSDEC SPDES General Permit for Storm Water Discharges from Construction Activity and a Storm Water Pollution Prevention Plan will be employed, as necessary, in site work areas, and there will not be a significant adverse environmental impact to land or the water table. The “moderate to large impact may occur” box for Question 1.c., “[t]he proposed action may involve construction on land where bedrock is exposed, or generally within 5 feet of existing ground surface,” was checked because, according to the USDA-NRCS Web Soil Survey, portions of the sites may have bedrock within 5 feet of the existing ground surface, and Part 2’s instructions suggest that if a numeric threshold contained in a question is exceeded, the “moderate to large impact may occur” box should be checked. Much of the proposed site work involves pavement reconstruction without significant excavation of natural material, and the new building and new pavement work will be limited. However, if shallow bedrock is found in an area requiring excavation related to site work, appropriate design and construction techniques will be utilized to avoid significant adverse impacts to bedrock. The “moderate to large impact may occur” box for Question 1.d., “[t]he proposed action may involve the excavation and removal of more than 1,000 tons of natural material,” was checked because a preliminary estimate indicates that more than 1,000 tons of natural material may be excavated for site work. Subsoils that will be excavated will be reused for grading as necessary, and topsoil will be segregated and reused on-site to the extent possible. If necessary, excess materials will be removed from the site for use as fill or topsoil off-site in accordance with NYSDEC regulations or other applicable requirements. There will not be a significant adverse environmental impact to land.
The “moderate to large impact may occur” box for Question 1.e., “[t]he proposed action may involve construction that continues for more than one year or in multiple phases,” was checked because the proposed project would be undertaken over an estimated 24-36 +/- month period, and Part 2’s instructions suggest that if a numeric threshold contained in a question is exceeded, the “moderate to large impact may occur” box should be checked. Work for this one capital project would be undertaken at multiple areas of the District’s sites at various times taking into account school schedules and construction efficiencies, and not all of the work would be undertaken at the same time. There will not be a significant adverse environmental impact. The “moderate to large impact may occur” box for Question 3.d., “[t]he proposed action may involve construction within or adjoining a freshwater or tidal wetland, or in the bed and banks of any other water body,” was checked because the site work related to the additional Buildings & Grounds storage shed and associated extended driveway and parking area on the High School campus may occur in the 100’ adjacent area of a New York State Freshwater Wetlands. If so, the NYSDEC would be notified, and authorization would be obtained, if required. There will not be a significant adverse impact to wetlands. The “moderate to large impact may occur” box for Question 10.b., “[t]he proposed action may occur wholly or partially within, or substantially contiguous to, an area designated as sensitive for archaeological sites on the NY State Historic Preservation Office (SHPO) archaeological site inventory,” was checked because District sites are identified as being in sensitive areas. Site work is not expected to impair archaeological features as there has been prior ground disturbance on these developed campuses during prior construction and site work. Proposed upgrades and improvements associated with the proposed project were submitted to SHPO for consultation / review. For the High School site, SHPO requested information regarding areas of site disturbance since the campus is within an area designated as sensitive for archaeological sites. SHPO reviewed the proposed project information, including the site work locations at the High School campus, and concluded for each of the sites that the project will have no impact on archaeological or historic resources listed in or eligible for the New York State and National Registers of Historic Places. There will not be a significant impact on archaeological resources. As discussed in the Negative Declaration, which is attached and is incorporated herein by reference, no significant adverse impacts have been identified relating to the proposed capital project.
SEQR Status: ☒ Type 1 ☐ Unlisted
Identify portions of EAF completed for this Project: ☒ Part 1 ☒ Part 2 ☒ Part 3
Upon review of the information recorded on this EAF, as noted, plus this additional support information and considering both the magnitude and importance of each identified potential impact, it is the conclusion of the Clarence Central School District as lead agency that:
☒ A. This project will result in no significant adverse impacts on the environment, and, therefore, an environmental impact statement need not be prepared. Accordingly, this negative declaration is issued.
☐ B. Although this project could have a significant adverse impact on the environment, that impact will be avoided or substantially mitigated because of the following conditions which will be required by the lead agency:
There will, therefore, be no significant adverse impacts from the project as conditioned, and therefore, this conditioned negative declaration is issued. A conditioned negative declaration may be used only for UNLISTED actions (see 6 NYCRR 617.d).
☐ C. This Project may result in one or more significant adverse impacts on the environment, and an environmental impact statement
must be prepared to further assess the impact(s) and possible mitigation and to explore alternatives to avoid or reduce those impacts. Accordingly, this positive declaration is issued.
Name of Action: Clarence Central School District Capital Improvements Project, 2019
Name of Lead Agency: Clarence Central School District
Name of Responsible Officer in Lead Agency: Geoffrey M. Hicks, Ed.D.
Title of Responsible Officer: Superintendent of Schools
Signature of Responsible Officer in Lead Agency: Date:
Signature of Preparer (if different from Responsible Officer) Date:
For Further Information: Contact Person: Geoffrey M. Hicks, Superintendent of Schools Address: 9625 Main Street, Clarence, New York 14031 Telephone Number: (716) 407-9100 Email: [email protected] For Type 1 Actions and Conditioned Negative Declarations, a copy of this Notice is sent to: Chief Executive Officer of the political subdivision in which the action will be principally located (e.g., Town / City / Village of) Other involved agencies (if any) Applicant (if any) Environmental Notice Bulletin: http://www.dec.ny.gov/enb/enb.html
CLARENCE CENTRAL SCHOOL DISTRICT
Memorandum
Business Office To: Board of Education From: Richard J. Mancuso Date: October 15, 2019 Regarding: Capital Project Attached please find the official resolution for the Board of Education to approve for the Capital Project vote to be held on December 3, 2019. Details of the resolution are in legal ease and accurately portrays details of the Capital Project that we just reviewed. One thing to note, since it happened at our last Capital Project vote, should December 3, 2019 happen to be a day of inclement weather and schools are closed, the Vote is automatically moved to the next day schools are open. I would like to recommend the Board of Education approve this resolution. RJM/ms Cc: file Attachments
A RESOLUTION AS TO SPECIAL MEETING AND VOTE
CLARENCE CENTRAL SCHOOL DISTRICT ERIE COUNTY, NEW YORK
OCTOBER 15, 2019
BE IT RESOLVED, by the Board of Education (the “Board”) of the Clarence Central School District, Erie County, New York (the “District”), as follows:
Section 1. That the provisions of this resolution shall be effective regardless of anything to the contrary in the policies of this Board, or the previous minutes of this Board, or otherwise.
Section 2. That the Board wishes to propose a capital improvements project involving the reconstruction and renovation of, and the construction of improvements, additions and upgrades to, various District buildings and facilities (and the sites thereof), all as described in greater detail in Proposition No. 1 in the legal notice set forth below (collectively, the “Project”) and, as part of that process, pursuant to the State Environmental Quality Review Act (“SEQRA”), an Environmental Assessment Form has been completed for the Project, which is a Type I action under SEQRA, a thorough review of the Project’s potential environmental impacts has been undertaken, it has been found that the Project will not result in a significant adverse impact on the environment, and a written, reasoned elaboration of the SEQRA determination of significance has been provided in a Negative Declaration.
Section 3. That a special meeting and vote of the qualified voters of the District (the “Special Meeting and Vote”) will be held in the gymnasium of the Clarence High School at 9625 Main Street, Clarence, New York, on Tuesday, December 3, 2019, at 7:00 a.m., prevailing time, for the purpose of voting upon the proposition hereinafter set forth.
Section 4. That the notice of the Special Meeting and Vote, including the proposition to be voted upon, shall be in substantially the following form, to-wit:
NOTICE OF SPECIAL SCHOOL DISTRICT MEETING AND VOTE
------------------------------------
CLARENCE CENTRAL SCHOOL DISTRICT ERIE COUNTY, NEW YORK
The Board of Education of the Clarence Central School District, Erie County, New York (the “District”) HEREBY GIVES NOTICE that a special meeting and vote of the qualified voters of the District (the “Special Meeting and Vote”) will be held on Tuesday, December 3, 2019 in the gymnasium of the Clarence High School at 9625 Main Street, Clarence, New York, at 7:00 a.m., prevailing time, for the purpose of voting (by electronic scan voting machines) upon the proposition hereinafter set forth. Polls for the purpose of voting will be kept open between the hours of 7:00 a.m. and 9:00 p.m., prevailing time, on that day. In the event that the District’s schools are closed on December 3, 2019 due to emergency or inclement weather (or for any other reason), the date of the Special Meeting and Vote will be changed, without further notice, to the date on which the District’s schools are next open.
PROPOSITION NO. 1--CAPITAL IMPROVEMENTS PROJECT, 2019
Shall the following resolutions be adopted, to-wit:
RESOLVED, that the Board of Education (the “Board”) of the Clarence Central School District, Erie County, New York (the “District”), is hereby authorized to undertake a proposed Capital Improvements Project, 2019 (the “Project”) consisting of the reconstruction and renovation of, and the construction of improvements, additions and upgrades to, various District buildings and facilities (and the sites thereof), at an estimated maximum cost of $27,200,000, to implement various health, safety, accessibility and Code compliance measures required by the State Education Department in connection with any significant capital improvements project, and various other measures that are generally described in (but are not to be limited by) the written plan for the Project that was prepared by the District with the assistance of Kideney Architects, P.C. (the “Project Plan”), which is available for public inspection in the offices of the District Clerk, such work being anticipated to include, without limitation and to the extent as and where required, the particular items described below. Proposed improvements at all of the schools are anticipated to include the reconstruction of entrances with new vestibule spaces/additions for improved security, various flooring upgrades, and hardwired carbon monoxide detection systems. Other upgrades proposed at more than one of the facilities are anticipated to include improvements to roofs, flashing, masonry, doors, walls, ceilings, foundations, and HVAC equipment such as rooftop units, split systems, unit ventilators, air handling units, and transfer grilles with smoke and fire dampers in kitchen/cafeteria walls. Other proposed items that include ADA and Code-required upgrades are anticipated to include renovations to restrooms, a kitchen serving line, locker room benches, and a fire-rated rolling shutter and man door; asbestos abatement; and various building systems upgrades including water heaters and water piping. Besides the various improvements proposed at several buildings, additional proposed upgrades at the High School are anticipated to include a building addition for a Family Support Center, music upgrades at the auditorium, locker room upgrades, a storage shed, elevator sump pump, and science room acid neutralization tanks. At the Middle School, proposed upgrades are anticipated to include improvements to the music
rooms, LED lighting, smoke detectors, an acid neutralization tank, gymnasium sound system, and a dust collection system for technology classrooms; reconstruction of the loading dock and stairs at the kitchen; and renovation of a basement storage area into a team locker room. Proposed Elementary School upgrades are anticipated to include the main entrance exterior stairs at Clarence Center Elementary School; gymnasium windows and wall pads at Harris Hill Elementary School; restrooms and kitchen cooler/freezer at Ledgeview Elementary School; and kitchen equipment at Sheridan Hill Elementary School. Infrared heaters are proposed for the bus bays at the bus garage. Proposed site work is anticipated to include parking areas at the High School and bus garage, site lighting poles at Sheridan Elementary School, and abandoning the sidewalk elevator in the basement and installing a new sidewalk at grade at Harris Hill Elementary School. The foregoing components of the Project (or so much thereof as can be accomplished within the overall budget for the Project, once the construction bids are received) are to be undertaken at an estimated maximum cost of $27,200,000, and will include the purchase of original furnishings, equipment, machinery and apparatus required in connection with the purposes for which such buildings, facilities and sites are used, and all ancillary or related work required in connection therewith, and the Board is authorized to expend therefor, including for preliminary costs and costs incidental thereto and in connection with the financing thereof, an amount not to exceed the estimated maximum cost of $27,200,000, provided that the detailed costs of the components of the Project (as generally described in the Project Plan) may be reallocated among such components, or such components may be deleted, revised or supplemented if (1) the Board shall determine that such reallocation, deletion, revision or supplementation is in the best interests of the District and (2) the aggregate amount to be expended for the Project shall not exceed $27,200,000 and (3) no material change shall be made in the overall scope and nature of the Project; and be it further RESOLVED, that the Board is hereby authorized to expend or apply toward the Project $1,000,000 of available District funds; and be it further
RESOLVED, that a tax is hereby voted to finance the balance of the estimated maximum cost of the Project in an amount not to exceed $26,200,000, such tax to be levied and collected in installments in such years and in such amounts as shall be determined by the Board; and be it further
RESOLVED, that in anticipation of such tax, obligations of the District (including, without limitation, serial bonds, statutory installment bonds and/or lease/purchase obligations) are hereby authorized to be issued in the aggregate principal amount not to exceed $26,200,000, and a tax is hereby voted to pay the interest on such obligations as the same shall become due and payable; and be it further
RESOLVED, that the New York State Building Aid funds (including EXCEL Aid funds) expected to be received by the District are anticipated to offset a substantial part of such costs, and such funds shall, to the extent received, be applied to offset and reduce the amount of taxes herein authorized to be levied.
NOTICE IS HEREBY FURTHER GIVEN that such Proposition No. 1 shall appear on the scannable ballot sheets to be utilized for voting in substantially the following abbreviated form:
PROPOSITION NO. 1—CAPITAL IMPROVEMENTS PROJECT, 2019
YES NO
Shall the following resolution be adopted, to-wit:
RESOLVED, that (a) the Board of Education (the “Board”) of the Clarence Central School District, Erie County, New York (the “District”) is hereby authorized to undertake a Capital Improvements Project, 2019 (the “Project”) consisting of the reconstruction and renovation of, and the construction of improvements, additions and upgrades to, various District buildings and facilities (and the sites thereof), to implement various health, safety, accessibility and Code compliance measures and various other measures that are included and generally described in (but are not to be limited by) the Project Plan that was referred to in the public notice of the vote on this Proposition, and to expend therefor an amount not to exceed $27,200,000; (b) the Board is hereby authorized to expend or apply toward the Project $1,000,000 of available District funds; (c) a tax is hereby voted in an amount not to exceed $26,200,000 to finance the balance of the estimated maximum cost of the Project, such tax to be levied and collected in installments in such years and in such amounts as shall be determined by the Board; (d) in anticipation of such tax, obligations of the District are hereby authorized to be issued in the aggregate principal amount of not to exceed $26,200,000, and a tax is hereby voted to pay the interest on such obligations as the same shall become due and payable; and (e) New York State Building Aid funds (including EXCEL Aid funds) expected to be received by the District are anticipated to offset a substantial part of such costs, and such funds, to the extent received, shall be applied to offset and reduce the amount of taxes herein authorized to be levied.
NOTICE IS HEREBY FURTHER GIVEN that an Environmental Assessment Form has been completed for all of the anticipated work involved in the Project, which constitutes a Type I action under the State Environmental Quality Review Act (“SEQRA”), a thorough review of the Project’s potential environmental impacts has been undertaken, it has been found that the Project will not result in a significant adverse impact on the environment, and a reasoned elaboration of the SEQRA review and findings has been provided in a Negative Declaration.
NOTICE IS HEREBY FURTHER GIVEN that applications for absentee ballots may be obtained at the office of the District Clerk between the hours of 8:00 a.m. and 4:00 p.m., prevailing time, except Saturdays, Sundays and holidays. Completed applications must be received by the District Clerk at least seven days before the Special Meeting and Vote, if the ballot is to be mailed to the voter, or on the day before the Special Meeting and Vote, if the ballot is to be issued personally to the voter. The list of all persons to whom absentee ballots shall have been issued will be available for inspection, in the office of the District Clerk, between the hours of 8:00 a.m. and 4:00 p.m., prevailing time, until the day set for voting, except for Saturdays, Sundays and holidays. No absentee ballot will be canvassed unless it is received prior to 5:00 p.m., prevailing time, on December 3, 2019, in the office of the District Clerk, 9625 Main Street, Clarence, New York.
Dated: October 15, 2019 Clarence, New York
BY ORDER OF THE BOARD OF EDUCATION OF THE CLARENCE CENTRAL SCHOOL DISTRICT ERIE COUNTY, NEW YORK By:_______________________________________________ District Clerk
Section 5. That the District Clerk is hereby authorized and directed to cause notice to be given of such Special Meeting and Vote, in substantially the form hereinbefore prescribed, by publishing the same four (4) times within the seven (7) weeks next preceding the date of the Special Meeting and Vote, the first publication to be at least 45 days (but not more than 49 days) before the Special Meeting and Vote, in the Clarence Bee and in the Buffalo News, which are both newspapers having general circulation in the District, and by giving such other notice as in the District Clerk’s discretion may be deemed advisable.
Section 6. That the temporary use of available funds of the District, not immediately required for the purpose or purposes for which the same were borrowed, raised or otherwise created, is hereby authorized pursuant to Section 165.10 of the Local Finance Law, for the purpose or purposes described in Section 2 of this resolution. The District then reasonably expects to reimburse any such expenditures (to the extent made after the date hereof or within 60 days prior to the earlier of (A) the date hereof or (B) the date of any earlier expression by the District of its intent to reimburse expenditures for this or any earlier iteration of the Project) with the proceeds of the bonds, notes, lease/purchase arrangements or other obligations contemplated by this resolution. This resolution shall constitute the declaration (or reaffirmation) of the District’s “official intent” to reimburse the expenditures authorized by Section 2 hereof (or expenditures for any earlier iteration of the Project) with such proceeds, as required by United States Treasury Regulations Section 1.150-2.
Section 7. That this resolution shall take effect immediately.
* * * * * * * * * *
INSTRUCTIONAL PERSONNEL OCTOBER 15, 2019 P1 APPOINTMENTS
Recommended Action: Approval of the following instructional appointments:
A. NAME: Rachael Saeva
TYPE: Regular Substitute SUBJECT AREA: School Guidance Counselor BEGINNING DATE: November 7, 2019 ENDING DATE: June 30, 2020 or earlier at the discretion of the
Board of Education CERTIFICATION STATUS: Holds Provisional Certification as a School Counselor ANNUAL SALARY: $43,120 prorated MA+15 Step 1 ASSIGNMENT: Ms. Saeva earned both her bachelor’s degree in English and a master’s degree in school counseling from the University at Buffalo. Rachel has recently completed a long-term substitute assignment as a guidance counselor for the Cheektowaga-Sloan UFSD. She replaces Kara Elvin, CMS guidance counselor, who will be off on disability and eventually an unpaid child-care leave of absence.
B. EXTRACURRICULAR
Winter Sports See attached memorandum for approval from Jason Lehmbeck for CHS and CMS Winter Sports 2019-20 recommendations.
CHS
ACTIVITY ADVISOR
Position Name Level Step Stipend Musical Director Assistant Jon Aumiller VI 1 $3,152
CMS
ACTIVITY ADVISOR
Recommended Action: The following individual is being recommended for an additional 10 meetings due to the resignation of Diane Giangreco:
Position Name Level Stipend Home/Careers Club Tracy Seinar X $1,281
C. 2019-20 MENTORS
The following individuals will provide mentor services for the 2019-20 school year:
AREA MENTOR STIPEND INTERN CMS Scott Aspinall $1,760 Rachael Saeva
(11/7/19-6/30/20) CMS Joseph Zahn $1,100 John O’Rourke
(9/26/19-2/21/20)
INSTRUCTIONAL PERSONNEL -2- OCTOBER 15, 2019
D. TCI TRAINING
The following individual is recommended to provide TCI Training outside the school day. Compensation will be at a rate of $40/hour:
Name School Hours Laura Kopf MS 9
The following individuals are recommended to provide TCI Training during staff development days. Compensation will be at a rate of $20/hour:
Name School Hours Douglas Dermott HS 10 Kristen Hake HS 10 Laura Kopf MS 15
The following individuals are recommended for TCI Training. Compensation will be at a rate of $38/hour:
Name School Hours Paul Cary MS 12 Christopher Cole MS 12 Daniel Fox MS 12 Jessica Mohr MS 12 David Romanowski MS 12 Michelle Barkley HH 12 Gretchen Burden HH 12 Julie Bush HH 12 Scott Gretch HH 12 Rebecca Rajk HH 12 Peggy Strauss HH 12 Susan Bouchane LV 12 Christine Berry SH 12 Ashley Clingersmith SH 12 Deborah Gardiner SH 12 Jody Marshall SH 12 Andrea Pusateri SH 12
INSTRUCTIONAL PERSONNEL -3- OCTOBER 15, 2019 P2 PRESENTATION COMPENSATION The following individuals are recommended to facilitate Professional Development Workshops.
Compensation will be at a rate of $40 per hour per session:
Name Presentation Title Presentation Hours
Sessions Offered
Laura Chriswell Schoology Ninja Battle 1.25 1 Debra Crahen Calkins Phonics Units of Study
K-2 6 1
Debra Crahen Earth’s Features – Processes that Shape the Earth
2 1
Dianna Kolek Schoology Ninja Battle 1.25 1 Laura Kopf Therapeutic Crisis Intervention 2.5 1 Kate Lucia Schoology Ninja Battle 1.25 1 Amy Ratajczak Advanced Book Share 2.5 1 Jenifer Zoeller Mindfulness in the Classroom 2.5 1
P3 SUMMER GUIDANCE
The following CHS guidance counselor worked an additional day during the summer at her per diem rate:
Name No. of Additional Days Per Diem Rate Genevieve Fuller 1 day $270.30
P4 COMMUNITY EDUCATION Recommended Action: Approval of Fall 2019 community education courses, instructors and stipends
submitted by Richard Mancuso – see attachment.
INSTRUCTIONAL PERSONNEL -4- OCTOBER 15, 2019 P5 SALARY ADJUSTMENTS
The following staff members are eligible for salary adjustment due to completion of additional graduate hours and/or in-service training retroactive to September 1, 2019:
Coursework required to obtain a graduate degree and permanent/professional certification (Annual salary increase $336)
NAME
FROM
SALARY
TO
SALARY
Jablonski, Shannon B+18, Step 3 $41,188 B+24, Step 3 $41,524 Coursework taken for skill enhancement (Annual salary increase $5,880)
NAME
FROM
SALARY
TO
SALARY
Aspinall, Scott M, Step 6 $47,405 M+3, Step 6 $47,573 Barkley, Michelle M, Step 15 $67,180 M+6, Step 15 $67,516 Benz, Nancy M+45, Step 21 $103,020 M+48, Step 21 $103,188 Brunetto, Mari-Jo M+3, Step 6 $47,573 M+6, Step 6 $47,741 Cassata, Martha M+9, Step 20 $95,709 M+12, Step 20 $95,877 Celej, Kate M+12, Step 17 $76,952 M+15, Step 17 $77,120 Ciepiela, Catherine M+9, Step 17 $76,784 M+12, Step 17 $76,952 Crotty, Kimberly M+45, Step 21 $103,020 M+48, Step 21 $103,188 Esposito, Cynthia M+21, Step 17 $77,456 M+24, Step 17 $77,624 Frankowski, Maria M+9, Step 6 $47,909 M+12, Step 6 $48,077 Glauser, Lisa M+6, Step 15 $67,516 M+9, Step15 $67,684 Gordon, Tammy M+18, Step 21 $101,508 M+21, Step 21 $101,676 Grostefon, Nicholas M, Step 3 $43,705 M+3, Step 3 $43,873 Haas, Cheryl M+63, Step 21 $104,028 M+66, Step 21 $104,196 Hanlon, Christine M+18, Step 21 $101,508 M+21, Step 21 $101,676 Hartmann, Heather M+24, Step 13 $62,674 M+27, Step 13 $62,842 Hodgson, Colleen M+15, Step 15 $68,020 M+18, Step 15 $68,188 Kincella, Melissa M+54, Step 21 $103,524 M+57, Step 21 $103,692 Koch, Geoffrey M+21, Step 16 $72,356 M+24, Step 16 $72,524 Kohler, Charles M, Step 21 $100,500 M+3, Step 21 $100,668 Leavitt, Kristin M+18, Step 16 $72,188 M+21, Step 16 $72,356 LiPuma, Brenda M+30, Step 17 $77,960 M+33, Step 17 $78,128 Marshall, Jody M+57, Step 18 $85,922 M+60, Step 18 $86,090 Mazurowski, Karen M+3, Step 14 $63,723 M+6, Step 14 $63,891 McMullen, Christine M, Step 12 $59,130 M+3, Step 12 $59,298 Mohr, Jessica M+12, Step 14 $64,227 M+15, Step 14 $64,395 Ohnmeiss, Harold M+6, Step 7 $49,307 M+9, Step 7 $49,475 Pukalo, Jennifer M+3, Step 18 $82,898 M+6, Step 18 $83,066 Rajk, Rebecca M+21, Step 16 $72,356 M+24, Step 16 $72,524 Rose-Burton, Jennifer M+33, Step 20 $97,053 M+36, Step 20 $97,221 Schnitter, Mary M+12, Step 19 $91,637 M+15, Step 19 $91,805 Sugg, Kathleen M+72, Step 21 $104,532 M+75, Step 21 $104,700 Wehrlin, Deborah M+27, Step 21 $102,012 M+30, Step 21 $102,180 Wilding, Angela M, Step 6 $47,405 M+3, Step 6 $47,573
INSTRUCTIONAL PERSONNEL -5- OCTOBER 15, 2019 P6 SUBSTITUTE TEACHER LIST
Additions: Marissa Bannister 11 Roseville Street 445-4204 Not Certified Buffalo, NY 14210 (40 day limit)
Kimberly Brancato 4605 Sawmill Road 983-7351 Students w/Disabilities 1-6, Clarence, NY 14031 Childhood Education 1-6
Taylor Cavaretta 4975 Red Tail Run 697-2523 Not Certified Williamsville, NY 14221 (40 day limit) Mona Jamal 137 Canterbury Court 216-870-2763 Not Certified Williamsville, NY 14221 (40 day limit)
Katherine Knauf 90 Parkledge Drive 949-1359 Childhood Ed. 1-6 Amherst, NY 14226
Victoria Mikulec 33 Tiernon Park 819-7927 Physical Education Buffalo, NY 14223 Steven Monkelbaan 42 Ferndale Road 982-3326 Not Certified Williamsville, NY 14221 (40 day limit) Ashley Moulin 4306 Cameron Drive 238-3257 Early Childhood Ed. B-2, Williamsville, NY 14221 Childhood Ed. 1-6 Maggie Nobumoto 581 Pin Oak Circle 564-7760 Music Grand Island, NY 14072 John O’Rourke 2250 Lancelot Drive 564-7200 Social Studies 7-12
Wheatfield, NY 14304
Karl Rottner 97 Autumn Meadows Lane 207-7560 Pre K-6 Amherst, NY 14051 Gabrielle Rose 7109 Academy Lane 628-6796 Childhood Ed. 1-6 Lockport, NY 14094
Adam Silverman 280 Merrymont Road 516-510-2862 Social Studies 7-12 Cheektowaga, NY 4225
Jessica Whalen 8690 Sheridan Hill Drive 901-4365 Not Certified Williamsville, NY 14221 (40 day limit) Deborah Woeppel 8370 Bridlewood Drive 998-8755 Special Education East Amherst, NY 14051 (Home Instruction Only)
Deletions: Hope Bongiorno (Special Education)
Carmen DeAngelo (Not Certified) Son Mi Lim (Not Certified)
NON-INSTRUCTIONAL PERSONNEL OCTOBER 15, 2019
P7 AMEND PREVIOUS BOARD ACTION
Recommended Action: Acceptance of the following non-instructional Board Action Amendment:
Michael Losi was originally appointed to a laborer position with the project crew with a start date of September 17, 2019 on the September 16, 2019 agenda. Mr. Losi’s actual start date is October 1, 2019.
P8 RESIGNATIONS
Recommended Action: Acceptance of the following non-instructional resignations:
Shirley Brohman, bus driver, resigns for retirement purposes effective October 11, 2019. Mrs. Brohman began as a substitute bus driver in 1984. She retires after 35 years of service to the District. (See attached letter.)
Colleen Clifford, bus driver and cafeteria monitor, resigns effective September 25, 2019. (See attached letters.)
Marianne Cummiskey, teacher aide, resigns for retirement purposes effective January 2, 2019. Marianne retires after 13 years of service as an elementary teacher aide. (See attached letter.)
Emily Hoerner, teacher aide, resigns effective October 18, 2019. (See attached letter.)
Jennifer Kitchen McGann, clerk typist part-time, resigns effective October 22, 2019. (See attached letter.)
Nicole Rassman, teacher aide, resigns effective October 9, 2019. (See attached letter.)
Kathleen Stubbe, Registered Professional Nurse, resigns for retirement purposes effective January 3, 2019. Mrs. Stubbe began her career as a pediatric nurse before joining the District as a substitute in 2001. Kathleen has been the school nurse at Harris Hill Elementary for the last 17 years. (See attached letter.)
Scott Wicenzcik, cleaner, resigns for retirement purposes effective September 21, 2019. Scott has served as a cleaner in the district for over 34 years. His assignments during his career included Sheridan Hill Elementary, Harris Hill Elementary, and CMS. (See attached letter.)
P9 CHANGE IN STATUS
Recommended Action: Approval of the following non-instructional change in status:
Jodi Arthur, teacher aide at Clarence High School, increase in hours from 6 hours/day to 6.5 hours/day based on student needs.
Karen Jozwiak, teacher aide at Clarence High School, increase in hours from 6.5 hours/day to 7.25 hours/day based on student needs.
Jennifer Ladowski, teacher aide at Clarence Middle School, increase in hours from 6.5 hours/day to 6.75 hours/day based on student needs.
Linda Stephan, teacher aide at Clarence High School, increase in hours from 6 hours/day to 6.75 hours/day based on student needs.
NON-INSTRUCTIONAL PERSONNEL -2- OCTOBER 15, 2019
P10 REQUESTS FOR EXTENSION OF LEAVE OF ABSENCE
Recommended Action: Approval of the following non-instructional requests for extension of leave of absence:
Barbara Birkmeyer, cleaner, requests an extension to her unpaid medical leave of absence effective October 8, 2019 – October 29, 2019.
Darlene Coffta, bus driver, requests an extension to her unpaid medical leave of absence effective September 1, 2019 – November 7, 2019.
P11 APPOINTMENTS
Recommended Action: Approval of the following non-instructional appointments:
A. Name: Ruth Harner
Assignment: Teacher Aide (Probationary) - CMS Effective: October 16, 2019 Salary: $12.42/hour 6.75 hours/day Additional Information: Ms. Harner previously worked as a Spanish interpreter. She
replaces Kristina Strauss who resigned
B. Name: Debra Kustas Assignment: Teacher Aide (Probationary) – CMS Effective: October 16, 2019 Salary: $12.42/hour 6.5 hours/day Additional Information: Ms. Kustas previously worked in the training of new cashiers and
the supervision of children for Wegmans. She replaces Lauren Cianciulli who resigned.
C. Name: Steven Monkelbaan
Assignment: School Monitor-Pool (Temporary) – CMS/CHS Effective: November 1, 2019 – April 1, 2020 Salary: $12.42/hour 6 hours/day Additional Information: Mr. Monkelbaan will serve as the “Second Set of Eyes” during the
high school and middle school swimming units as well as during the boys’ varsity and boys’/ girls’ modified swimming seasons. This is an annual appointment.
D. Name: Nicole Rassman
Assignment: Teacher Aide (Temporary) – Clarence Center Effective: October 3, 2019 – June 30, 2020 Salary: $12.99/hour 3 hours/week Additional Information: Mrs. Rassman previously served as an aide in Clarence Center
Elementary. She resigned from her 6 hour/day position. This position supports a student participating in after school band rehearsals.
NON-INSTRUCTIONAL PERSONNEL -3- OCTOBER 15, 2019
E. Name: Karen Rogowski
Assignment: School Monitor-Pool (Temporary) – CMS/CHS Effective: October 16, 2019 – April 1, 2020 Salary: $12.51/hour 6 hours/day Additional Information: Ms. Rogowski will serve as the “Second Set of Eyes” during the
high school and middle school swimming units as well as during the boys’ varsity and boys’/ girls’ modified swimming seasons. This is an annual appointment.
F. Name: Scott Rollo
Assignment: School Monitor-Pool (Temporary) – CMS/CHS Effective: October 16, 2019 – April 1, 2020 Salary: $12.47/hour 6 hours/day Additional Information: Mr. Rollo will serve as the “Second Set of Eyes” during the high
school and middle school swimming units as well as during the boys’ varsity and boys’/ girls’ modified swimming seasons. This is an annual appointment.
G. Name: Barbara Steffan Assignment: School Monitor-Pool (Temporary) – CMS/CHS Effective: October 16, 2019 – April 1, 2020 Salary: $12.47/hour 6 hours/day Additional Information: Ms. Steffan will serve as the “Second Set of Eyes” during the high
school and middle school swimming units as well as during the boys’ varsity and boys’/ girls’ modified swimming seasons. This is an annual appointment.
H. Name: Thomas Steuer
Assignment: School Monitor-Pool (Temporary) – CMS/CHS Effective: October 16, 2019 – April 1, 2020 Salary: $12.55/hour 6 hours/day Additional Information: Mr. Steuer will serve as the “Second Set of Eyes” during the high
school and middle school swimming units as well as during the boys’ varsity and boys’/ girls’ modified swimming seasons. This is an annual appointment.
I. Name: Richard Szpylman III
Assignment: Cleaner – Clarence High School Effective: October 16, 2019 Salary: $12.59/hour, plus $.55/hour night shift differential 8 hours/day Additional Information: Mr. Szpylman replaces Julie Marcolivio who retired
J. Name: Alfred Zielinski Assignment: Bus Driver (Probationary) – Transportation Effective: October 21, 2019 Salary: $16.47/hour 6.5 hours/day Additional Information: Mr. Zielinski replaces Carl Longwell who retired
NON-INSTRUCTIONAL PERSONNEL -4- OCTOBER 15, 2019
K. TCI Training The following individuals are recommended for TCI Training throughout the 2019/2020 school year.
NAME BUILDING HOURS RATE OF PAY
Tammy Bell Harris Hill 12 $12.73/hr
MaryBeth Chrzanowski Harris Hill 12 $12.62/hr
Kate Kleismit Harris Hill 12 $13.17/hr
Christine Rich‐Reese Harris Hill 19.5 $13.95/hr, plus $.50/hr longevity
Sherry Gangloff Ledgeview 12 $13.67/hr, plus $.50/hr longevity
Debbie Geiger Ledgeview 12 $12.91/hr, plus $.25/hr longevity
Robin Teall Ledgeview 12 $17.17/hr, plus $.70/hr longevity
Kelli Farrell Sheridan Hill 19.5 $12.55/hr
Mary Tamrowski Sheridan Hill 12 $16.46/hr, plus $.70/hr longevity
Lisa Campione Middle School 12 $14.75/hr
Nancy Colosimo Middle School 12 $12.63/hr
Patty Dobrick Middle School 12 $13.15/hr
Ramona Hales Middle School 12 $12.63/hr
Michelle Musiolowski Middle School 12 $13.73/hr
Vicki Raquet Middle School 12 $18.05/hr, plus $.90/hr longevity
Michele Ross Middle School 12 $15.58/hr, plus $.70/hr longevity
Catherine Tutko Middle School 12 $12.99/hr
Christel Van Allen Middle School 12 $12.55/hr
P12 INFORMATIONAL ITEM Recommended Action: Approval of the following informational item:
Mary Goldhawk, part-time cleaner at Clarence Center, transfers to Clarence Middle School and increase her hours to full-time (8 hours/day) effective October 21, 2019. Mary replaces Scott Wicenzcik who retired.
P13 SUBSTITUTES
Bus Attendant Add:
Darlene Hudson 6533 Wolcottsville Road, Akron, NY 14001 716-777-1556
Joseph Miano 935 Akron Road, Corfu, NY 14036 585-815-2002
Remove:
Robert Benkleman
Charise Czaplicki
NON-INSTRUCTIONAL PERSONNEL -5- OCTOBER 15, 2019
Bus Driver Add:
John Auriemma 182 Rue Madeleine, Williamsville, NY 14221 716-634-3976(H)
716-536-3716(C)
David Leising 6585 Strickler Road, Clarence, NY 14031 716-868-8173
Cleaner Add:
Margaret Rosowicz 11 Golden Pond Estates, Akron, NY 14001 716-238-5694
Clerical Add:
Julie Zang 9435 Kristina Circle, Clarence Center, NY 14032 716-860-3353
Registered Professional Nurse (School) Add:
Marisa Shaff 4609 Hampstead Drive, Clarence, NY 14031 410-830-9815
Teacher Aide/Monitor Add:
Tiffani Sutton 4163 Harris Hill Road, Williamsville, NY 14221 (716) 622-6329
Sharon Whitacre 6345 Mayfair Drive, Clarence Center, NY 14032 (716) 741-2653
Remove:
Deborah Morley
2019 7420 1 of 2 Students SUBJECT: SPORTS AND THE ATHLETIC PROGRAM
Athletics are an integral part of a well balanced educational program. Therefore, the Board supports, within its resources, a broad sports program with equal access for both males and females, with emphasis on maximum participation, through interscholastic and intramural activity. The District will comply with recommendations from the U.S. Department of Education's Office for Civil Rights (OCR) regarding Title IX equal opportunity for males and females in the District's total athletic program.
The interscholastic athletic program shall conform to the Regulations of the Commissioner of Education as well as the established rules of the New York State Public High Schools Athletic Association and the State Education Department.
Eligibility for interscholastic athletic competition requires that students:
1. a) Provide written parental/guardian consent; 2. b) Pass satisfactorily the medical examination administered by the school
physician/nurse practitioner or the student's personal physician. The school physician/nurse practitioner retains final approval on all physicals performed by the student's personal physician; and
3. c) Meet the requirements for interscholastic competition as set forth by the Commissioner's Regulations and the New York State Public High School Athletic Association.
Athletic Placement Process for Interschool Athletic Programs (APP)*
The APP is a method for evaluating students who want to participate in sports at higher or lower levels, consistent with their physical and emotional maturity, size, fitness level, and skills. The Board approves the use of the APP for all secondary school interscholastic team members. The Superintendent will implement procedures for the APP, and will direct the athletic director to maintain records of students who have successfully completed the APP.
Middle School students in grades 7 and 8 may be considered for participation on high school varsity, junior varsity, and Freshman athletic teams. The following conditions shall be adhered to:
• The student is an unusually gifted athlete that has the physical maturity and athletic skills to participate as well as being able to safety compete with older, more physically developed athletes.
• The Clarence Middle School and Clarence High School principals shall provide a recommendation for the student that includes academic, behavioral and emotional readiness.
2019 7420 1 of 2 Students
Student Athletic Injuries
No student should be allowed to practice or play in an athletic contest if he/she is suffering from an injury. The diagnosis of and prescription of treatment for injuries is strictly a medical matter and should under no circumstances be considered within the province of the coach. A coach's responsibility is to see that injured players are given prompt and competent medical attention, and that all details of a doctor's instructions concerning the student's functioning as a team member are carried out. No student will be allowed to practice or compete if there is a question whether he/she is in adequate physical condition.
A physician's certificate may be required before an athlete is permitted to return to practice or competition.
Athletic Program - Safety
The District will take reasonable steps to see that physical risks to students participating in the interscholastic athletic program shall be kept at a minimum by:
1. a) Requiring medical examinations of participants; 2. b) Obtaining appropriately certified and/or licensed officials to officiate all
varsity, junior
varsity, freshmen, and modified games; and
3. c) Ensuring that equipment is both safe and operative within approved
guidelines.
Title IX of the Education Amendments of 1972, 20 United States Code (USC) Section 168 I et seq. 45 Code of Federal Regulations Part 86 8 New York Code of Rules and Regulations (NYCRR) Section 135
NOTE: Refer also to Policies #3420 -- Non-Discrimination and Anti-Harassment in the School District
#7522 -- Concussion Management
Adoption Date: ?
CLARENCE CENTRAL SCHOOL DISTRICT MEMORANDUM
Superintendent’s Office TO: Board of Education FROM: Geoffrey M. Hicks DATE: September 11, 2019 RE: Schedule of Meetings
October 23-26, 2019 NYSSBA 100th Annual Convention Rochester, NY Attending: Michael Fuchs, Tricia Andrews, Dawn Snyder, Dennis Priore, Geoffrey Hicks November 18, 2019 Meeting with Jenna Arroyo Sheridan Hill 6:15 PM BOE Meeting 7 PM December 3, 2019 Capital Project Vote CHS Gymnasium 7 AM—9 PM December 16, 2019 Meeting with Margaret Aldrich Harris Hill 6:15 PM BOE Meeting 7 PM January 13, 2020 Meeting with Administrators CMS 6:15 PM BOE Meeting 7 PM /smr
CLARENCE CENTRAL SCHOOL DISTRICT
MEMORANDUM Superintendent’s Office TO: Board of Education FROM: Geoffrey M. Hicks DATE: October 10, 2019 RE: Upcoming Events
PLEASE CHECK THE CCSD DISTRICT CALENDAR/HANDBOOK
OR THE WEBSITE FOR MORE DETAILED INFORMATION October 16 CMS PTO Meeting 7 PM October 18 CSEF Grant Deadline October 19 CHS PSAT/NMSQT Test October 22 CHS Orchestras Concert 7 PM October 23 CHS PTO Meeting 7 PM October 24 Grades 6, 7, 8 Orchestras Concert at CMS 7:30 PM October 26 CHS ACT Test November 2 CHS SAT Test November 5 Superintendent’s Conference Day (No School) November 7 CHS Fall Band Concert 7 PM November11 Veterans Day November 13 CMS PTO Meeting 7 PM November 15 Staff Development Half Day Grades K-5 November 18 BOE Meeting at Sheridan Hill 7 PM