Niskayuna 2013-14 Budget Development

7/29/2019 Niskayuna 2013-14 Budget Development

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2013-14 Budget Development

Board of Education MeetingMarch 28, 2013

1

Presentation updated to reflect Board of

Education deliberations of Mach 28, 2013


2/26

Tonights Meeting

State Budget Approved - Update

Budget development Status Report

Continue budget discussion Likely to Occur Discussion Items

Adjusted list of potential program reductions

2


3/26

2013-14 State Aid in Final NYS Budget

State Aid Category

Executive Proposal (Jan. 22)

2013-14

Final State Budget (March 27)

2013-14

Foundation Aid $9,793,292 $9,822,671BOCES Aid $1,201,213 $1,173,211

High Cost Excess Aid $353,992 $337,926

Private Excess Cost Aid $313,789 $310,738

Hardware and Technology $59,164 $57,982

Software/Library/Textbook Aid $350,982 $343,814

Transportation $2,299,444 $2,299,444

Building Aid $7,236,559 $7,189,173

Gap Elimination Adjustment ($3,288,411) ($3,018,925)

Total $18,320,024 $18,516,034

Difference, Additional state aid above executive proposal: +$196,010

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4/26

State Aid: Year-to-Year Comparison

Year State Aid- All Sources

2012-13 (Current Year) $18,778,361

2013-14 (Next year - Final NYS Budget) $18,516,034

Difference $262,327

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5/26

Budget Status: Reductions Scenarios & Additional Factors

5

Reduction

Amount

Amt as % on

Tax Levy Tax LevyTax Levy Prior to Reductions 11.80%

Reductions by Category

1 Likely to OccurConsensus Items ($993,545) -1.95% 9.85%

2 Bus Garage Acquisition ($125,000) -0.25% 9.61%

3 Program ReductionsAdjusted ($220,000) -0.43% 9.18%4 Admin Reductions ($526,875) -1.03% 8.14%

5 Likely to Occur Discussion Items ($306,000) -0.60% 7.54%

Updated to reflect Board deliberations of 3/28/13


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6

Reduction

Amount

Amt as %

on Tax Levy Tax Levy

6 Additional State Aid ($196,010) 0.38% 7.16%

7 New Revenue

8 Pension Relief

9 Fund Balance


7/26


7

Amount

Amt as a %

of Tax Levy

Other Considerations

Less Likely to Occur (1,096,605) -2.15%

Building Closure-Elem (456,700) -0.90%

Building Closure-VA (967,950) -1.90%


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Level 1 ReductionsLikely to Occur

DISCUSSION ITEMS

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9/26

Likely to occur Discussion Items

9

# Level Reduction

Original

Reduction

Amount

Budget

Items

Restored

Adjusted

Reduction

Amount

Amt as a %

of tax levy

DIRECT INSTRUCTION

14 1

ELIMINATE ELEMENTARY EXPLORER

POSITION (1.0 FTE) 55,000 55,000 0.11%

FRINGE BENEFITS W/ TRS (30%) 16,500 16,500

Total Direct Instruction Reductions 71,500 71,500 0.14%

INSTRUCTIONAL SUPPORT

23 1

REDUCE 1.0 FTE ELEM MEDIA SPECIALIST-

SHARE (7) MEDIA SPECIALISTS AT K-8 55,000 55,000 0.11%

24 1

REDUCE 6-12 GUIDANCE COUNSELOR 1.0

FTE 55,000 55,000 0.11%

26 1 REDUCE 1.0 FTE SOCIAL WORKER 55,000 55,000 0.11%

28 1

REDUCE DISTRICT CONTRIBUTION TO

ANNUAL MUSICAL 20,000 20,000 0.04%

FRINGE BENEFITS W/ TRS (30%) 49,500 49,500 0.10%

Total Instructional Support Reductions 234,500 234,500 0.46%

Total All Reductions - Discussion Items 306,000 306,000 0.60%


10/26

Potential Program Reductions

10

Updates based on leadership work following 3/12


11/26

11

Restore: Kindergarten specials (Art, Music, PE) taught by content-area certified teachers

Restore: Business Law 0.2 FTE (remain at 6 sections)

Restore: 6th Grade Foreign Language 1.4 FTE

New reduction: German I 0.2 FTE

Restore: 1 section of Midi I/II (Music), 0.1 FTE

Adjustment: Reduce HS music lessons instead of ensembles from 6 to 3 sections; Reduction of

0.3 FTE is the same

Restore: 1 section PE spring 0.1 FTE

Restore: Science Labs for Non-Regents, AP Courses & Honors Classes 0.7 FT

Adjustment: Technology - Reduce Sustainable Architecturein lieu of Advanced

New tonight: Restore Social Studies Global I (1 section) 0.20 FTE

Manufacturing from a full year to half year course Reduction of 0.1 FTE is the same

Program Reductions Updated totals for 3/27 Discussion

Original Reduction Amount

3/12 Meeting

Restoration

3/27 Decisions

Adjusted Reduction

Amount Total

$487,525 ($267,525) $220,000

Potential Program ReductionsPossible restorations & updates following 3/12


12/26

12

Rank ART-RETIREMENT FTE Amount

1

RESTORE: Art - Kdg Art taught by TA - (12 sections

x .04 = .48 FTE X $55,000 = $26,400)

1a

RESTORE: Art - TA cost to teach Art in Kdg - (.48 x

$16K = $7,680)

2 Art - Photo I reduced from 5 to 4 sections - .1 FTE 0.10 5,500

3

Art - Studio in Graphic Design reduced from 2 to 1

sections - .1 FTE 0.10 5,500

4 Art - Sculpture reduce from 2 to 1 section - .1 FTE 0.10 5,500

TOTAL ART REDUCTIONS 0.30 $16,500

Program Reductions - Art


13/26

13

Rank BUSINESS - NO RETIREMENT FTE Amount

1 Business - Reduce CEIP by 1 section from .6 to .4 -.2 FTE 0.20 11,000

2

RESTORE: Business - Business Law (9th and 10th) reduce

from 1.2 to 1.0/ 6 sections to 5 (0.2 FTE, $11,000) TOTAL BUSINESS REDUCTIONS 0.20 11,000

Program Reductions - Business


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Rank ELA-RETIREMENT FTE Amount1 ELA - Reduce Drama from 2 to 1 sections0.1 FTE 0.10 5,5002 ELA - AIS reduced by .1 FTE 0.10 5,500

TOTAL ELA REDUCTIONS 0.20 11,000

Program Reductions English Language Arts


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Rank FACS-NO RETIREMENT FTE Amount1 FACS - Reduce Fashion from 2 to 1 section - .1FTE 0.10 5,500

TOTAL FACS REDUCTIONS 0.10 5,500

Program Reductions Family & Consumer Sciences


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Rank FOREIGN LANGUAGE-RETIREMENT FTE Amount

1 German II combined with other sections -.2 FTE 0.20 11,000

2 RESTORE: Foreign Language eliminated at6th grade (1.4 FTE, $77,000) 3

*New Potential Reduction 3/27*

Eliminate German I 0.20 11,000

TOTAL FOREIGN LANGUAGE REDUCTIONS 0.4 $22,000

Program Reductions Foreign Language


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Rank MATH REDUCTIONS-NO RETIREMENT FTE Amount

1 Math - Eliminate Computer Science A2(Semester course, 2 sections to 0 sections) 0.20 11,000

2Math - AP Computer Science - reduce from 2

to 1 sections - .2 FTE 0.20 11,000TOTAL MATH REDUCTIONS 0.40 22,000

Program Reductions Math


18/26

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Rank MUSIC-RETIREMENTS(3) FTE Amount1 RESTORE: Music - Kindergarten Music taught by TA(12 sections x .05 = .60 FTE X $55,000 = $33,000) 1a RESTORE: Music - TA cost to teach Music in Kdg =(12 sections x .05 = .60 FTE X $16,000 = $9,600)

2RESTORE: Music - Reduce Midi I and II from 3 to 1

section = .2 FTE (Restoration of 1 section for a total

of 2, 0.1 FTE, $5,500) 0.10 5,500

3ADJUSTMENT: Music - Reduce HS lessons instead

of choir/band/orchestra from 6 to 3 sections - .3

FTE 0.30 16,5004 Music - Reduce Elem/MS music lesson groups by .2at each level - .4 FTE 0.40 22,000

TOTAL MUSIC REDUCTIONS 0.80 $44,000

Program Reductions Music


19/26

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Rank PE-RETIREMENT FTE Amount1 RESTORE: PE - Kindergarten PE taught by TA(12 sections x .05 = .60 FTE X $55,000 = $33,000) 1a RESTORE: PE - TA cost to teach PE in Kdg =(12 sections x .05 = .60 FTE X $16,000 = $9,600)

2 PE - Reduce Lifetime Fall and Spring sections from10 to 9 each semester - (2 x .05 = .1 FTE) 0.10 5,500

3PE - Adaptive PE - Reduce District sections from 4

to 2 - .2 FTE

**Re-label as Staffing to Enrollment** 0.20 11,0004 RESTORE: PE - Reduce additional section in fall orspring depending on requests (0.1 FTE, $5,500)

TOTAL PE REDUCTIONS 0.30 $16,500

Program Reductions Physical Education


20/26

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Rank SCIENCE-NO RETIREMENT FTE Amount

1RESTORE: Science - Eliminate labs for Non-Regents Chem and Physics - (4 sections x

.05=.20 FTE, 11,000)

2RESTORE: Science - Reduce labs for AP

courses - (5 sections x .025= .125 FTE,

$6,875)

3RESTORE: Science - Reduce labs for Honors

classes - (15 sections x .025= .375 FTE,

$20,625)

TOTAL SCIENCE REDUCTIONS

Program Reductions Science


21/26

21

Rank SOC ST-RETIREMENT FTE Amount

1

*RESTORE: Social Studies - Reduce Global I

from 10 to 9 sections (maintain @ 10

sections), 0.2 FTE, $11,000

3

Social Studies - Reduce Sociology from 2 to 1

section - .1 FTE 0.10 5,500

4

Social Studies - Reduce Psychology from 4 to 3

sections - .1 FTE 0.10 5,500

5 Social Studies - Reduce AIS - .1 FTE 0.10 5,500

TOTAL SOC STUDIES REDUCTIONS 0.30 16,500

Program Reductions Social Studies


22/26

22

Rank TECHNOLOGY-NO RETIREMENT FTE Amount

1

Technology - Reduce Robotics from full

to half year - .1 FTE 0.10 5,500

2

ADJUSTMENT: Reduce Sustainable

Architecturein lieu of full year to halfyear course - .1 FTE 0.10 5,500

TOTAL TECHNOLOGY REDUCTIONS 0.20 11,000

Program Reductions Technology


23/26

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Reduction Amount3/12

Restoration

3/27Decisions

Reduction Amount3/27

Staffing 7.38 FTE 4.00 FTE 3.38 FTE

Salary 390,020 (214,020) 176,000

Benefits @ 25% 97,505 (53,505) $44,000

Total Reduction

Amount ($) 487,525 (267,525) 220,000

Reduction as a % of

the tax levy 0.96% -0.53% 0.43%

Program Reductions Summary March 27


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Potential

Administrative Reductions

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Administrative Reductions

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ADMINISTRATION FTE AmountDirectors increase teaching to 0.4 resulting in reduction of 1.3FTEteaching staff

(FTE Increase: HS ELA: 0.1; K-8 ELA: 0.4; Math: 0.2 FTE; Science: 0.2

FTE; SS: 0.2 FTE; Music: 0.2) 1.30 71,500

Savings from retiring teacher salary to new teacher hire salary (14

retirements x $25K = $350,000) 350,000TOTAL ADMINISTRATION REDUCTIONS 1.30 421,500

TOTAL REDUCTIONS 1.30 421,500Benefits @ 25% 105,375

Total Reductions Including Benefits 526,875Reduction as a % of the tax levy 1.03%


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Tax Levy Increase & Tax Bill Increase Estimates

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Fair

Market

Value

Equalization

Rate

Assessed

Value

Increase

=5%

Increase

=7%

Increase =

9%

$250,000 1.0765 $269,125 $240 $336 $432

Cost per month at various scenarios $20 $28 $36

*2012-13 Homestead Tax Levy per $1,000 Assessed Value

for the Town of Niskayuna: `

$17.8186

Town of Niskayuna

Niskayuna 2013-14 Budget Development

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