LANSING Central School District
LCSD Budget Presentation
Chris Pettograsso, Superintendent of SchoolsMary June King, Administrator of Business
May 12, 2014
Lansing Central School District
AGENDA
2014-02015 Propositions Budget and Levy Drivers Effective Advocacy & Addressing the Gap Proposed Budget Recommendation Budget Vote Information
Lansing Central School District
ENROLLMENT DATA
BLDG 2011-2012 2012-2013 2013-2014 2014-2015
ES 402 450 444 443
BLDG 2011-2012 2012-1013 2013-2014 2014-2015
MS 365 351 337 340
BLDG 2011-2012 2012-2013 2013-2014 2014-2015
HS 365 345 349 357
DISTRICT 2011-2012 2012-2013 2013-2014 2014-2015
K-12 1132 1151 1134 1140
Lansing Central School District
ATTENDANCE DATA
BLDG 2011-2012 2012-2013 2013-2014
ES 96% 95% 96%
BLDG 2011-2012 2012-1013 2013-2014
MS 96% 95% 97%
BLDG 2011-2012 2012-2013 2013-2014
HS 96% 95% 95%
DISTRICT 2011-2012 2012-2013 2013-2014
K-12 96% 95% 96%
Lansing Central School District
LANSING CENTRAL SCHOOL DATA
NYS Lansing Report Card
Lansing Central School District
Proposition #1 – Budget Amount
That the Board of Education of Lansing Central School District be, and hereby is, authorized to expend the sums set forth of $27,820, 000 and to levy the necessary tax therefore.
Lansing Central School District
Proposition #2 – School Buses
Shall the Board of Education of Lansing Central School District be authorized to purchase and finance 2 school buses and 1 7-9 passenger van at an estimated cost not to exceed $275,000.
Lansing Central School District
Proposition #3 – Septic Construction Project
Shall the Board of Education of Lansing Central School District be authorized to undertake a capital project not to exceed $4,100,000.
Refer to Septic Project Newsletter
Lansing Central School District
Budget and Levy Drivers
Salaries & BOCES
Employee Benefits
Unfunded NYS mandates
Impact of Cayuga Power Plant
Impact of State Aid
Lansing Central School District
EXPENSES Budgeted2013-2014
Projected2014-2015
Change
SALARIES 11,325,000 11,795,000 470,000
NON-SALARIES 2,380,000 2,313,000 (67,000)
BOCES 3,473,000 3,840,000 367,000
BENEFITS 6,814,000 7,185,000 371,000
DEBT SERVICE 2,547,000 2,687,000 140,000
TOTAL $26,539,000
$27,820,000 $1,281,000
Benefit 2013-2014
2014-2015
FICA 897,000 902,000
ERS 447,000 462,000
TRS 1,493,000 1,665,000
Workers’ Comp 95,000 79,000
Unemployment Insurance
20,000 20,000
Dental Insurance 70,000 70,000
Health Insurance, active
2,172,000 2,119,000
Health Insurance, retired
1,620,000 1,860,000
TOTALS 6,814,000 7,177,000
Lansing Central School District
New Unfunded Mandates
COMMON CORE TRAINING and APPLICATION
ADMINISTRATIVE PROFESSIONAL DEVELOPMENT and APPLICATION
ANNUAL PROFESSIONAL PERFORMANCE REVIEW (APPR) –Data Entry
MATERIALS AND SUPPLIES
Embedded half-daysSummer trainingSummer curric. devSubstitutes
TrainingCertificationApplication – Time
Development (after-school)System – EdoctrinaIncreased data inputIncreased data verificationAssessment DevelopmentAssessment scoringSubstitutes required
K-12 NeedsTextbooks to align with Common CoreAssessments to align with common coreData input systemIncreased technology (embedded in common core curriculum)
Lansing Central School District
New Unfunded Mandates
DIGNITY FOR ALL STUDENTS ACT (DASA)
Systematic K- 12Training (All Faculty and Staff)
Understanding and UseReporting SystemsPersonnel Data Input
Lansing Central School District
Impact of Cayuga Power Plant
REDUCTION IN VALUE OF AES $100,000,000 500 HOMES AT $200,000 ea
LEFT DISTRICT
2010-2015
Lansing Central School District
Power Plant Pilot: Loss of RevenueSCHOOL YEAR REDUCTION Approximate Tax
LevyIncrease
2010-2011
$30,000,000 $600,000
2011-2012
$17,500,000 $350,000
2012-2013
$26,200,000 $524,000
2013-2014
$12,200,000 $244,000
2014-2015
$14,100,000 $282,000
TOTAL LOSS $100,000,00
0$2,000,00
0
Every $5M decrease in value = approximately $100,000 property tax levy increase
Lansing Central School District
State Aid: GAP ELIMINATION ADJUSTMENTSCHOOL YEAR REDUCTION
2010-2011
$1,342,620
2011-2012
$1,363,256
2012-2013
$1,297,301
2013-2014
$945,176
2014-2015
$811,623
TOTAL REDUCTION $5,760,000
Lansing Central School District
Addressing the Gap - Without increasing taxes or
reducing program
Our LCSD Advocacy Vision: To support, sustain, and strengthen our Lansing Community by forging partnerships among Lansing Central School District, Lansing Community Library, and the Town of Lansing while advocating collectively for equitable education funding.
Partnerships & Advocacy Local Partnerships Regional Partnerships State Partnerships
LCSD Advocacy Toolkit Advocacy for Education
Lansing Central School District
Organized and Effective Advocacy
Total state aid increase - $490,453Increase in GEA - $94,553 ($811,623 to go)Aid from local representatives - $50,000
We can’t stop now! We need to continue to advocate for adequate public education!
Lansing Central School District
How do we address the Budget GAP Increase revenues
Program adjustments (reductions)
BOCES consolidation/ Merge
Draw down reserves and fund balance
Exceed the tax levy limit – requiring a “super majority” (above 4.81% - LCSD Property Tax Cap Limit)
Lansing Central School District
Personnel Reductions
Reduced teaching positions (science/enrichment/electives/number of sections)
3 Teacher Assistants 8 clerical positions (main offices and support staff) 1 administrators (Athletic Director/ Assistant HS) Custodial/ Cleaners Microcomputer specialist (reduced)
Lansing Central School District
Efficiencies and Consolidations Reduced busing
Reduced Athletics & consolidated with Lansing Rec.
Consolidated business services (BOCES)
Implemented time clock/ reducing overtime
Reduced curriculum to .8 and through BOCES
Improved Medicaid reimbursement
Reduced building budgets by 50% in 2010-2011
Increased HS class size
Engaged in energy use studies and capital projects to
improve energy use (decrease of energy use)
Lansing Central School District
EXPENSES Budgeted2013-2014
Projected2014-2015
Change
SALARIES 11,325,000 11,795,000 470,000
NON-SALARIES 2,380,000 2,313,000 (67,000)
BOCES 3,473,000 3,840,000 367,000
BENEFITS 6,814,000 7,185,000 371,000
DEBT SERVICE 2,547,000 2,687,000 140,000
TOTAL $26,539,000
$27,820,000
$1,281,000
Lansing Central School District
General Support10%
Instruction50%
Transportation4%
Debt Service10%
Benefits26%
Proposed Expenditures
Lansing Central School District 2013-2014 2013-2014 2014-2015 2014-2015 2014-2015 Proposed Estimated Proposed Estimated $ Estimated % Budget Expenses Budget Inc/Dec Inc/Dec General Support Board of Education $ 12,550 $ 20,636 $ 22,114 $ 9,564 76.21%Chief School Administrator $ 211,072 $ 203,826 $ 206,110 $ (4,962) -2.35%Finance $ 405,606 $ 424,706 $ 442,001 $ 36,395 8.97%Staff $ 223,127 $ 195,379 $ 196,920 $ (26,207) -11.75%Central Services $ 1,875,464 $ 1,510,700 $ 1,578,350 $ (297,114) -15.84%Special Items $ 460,134 $ 446,993 $ 462,403 $ 2,269 0.49% Total - General Support $ 3,187,953 $ 2,802,240 $ 2,907,898 $ (280,055) -8.78% Instruction Administration & Improvement $ 778,067 $ 749,997 $ 774,119 $ (3,948) -0.51%Teaching Regular School $ 7,422,414 $ 7,402,907 $ 7,982,483 $ 560,069 7.55%Programs Handicapped Conditions $ 2,157,484 $ 2,164,730 $ 2,183,945 $ 26,461 1.23%Occupational Education $ 550,106 $ 551,239 $ 561,766 $ 11,660 2.12%
Special Schools - Alternative Education $ 60,549 $ 60,549 $ 62,443 $ 1,894 3.13%Instructional Media $ 946,479 $ 1,174,892 $ 1,246,077 $ 299,598 31.65%Pupil Services $ 1,061,886 $ 1,063,955 $ 1,138,849 $ 76,963 7.25% Total - Instruction $ 12,976,985 $ 13,168,269 $ 13,949,682 $ 972,697 7.50% Pupil Transportation District Transportation $ 974,053 $ 983,951 $ 1,062,079 $ 88,026 9.04%Garage - Building $ 28,243 $ 22,708 $ 28,802 $ 559 1.98%Contract Transportation $ - $ - $ - $ - Total - Pupil Transportation $ 1,002,296 $ 1,006,659 $ 1,090,881 $ 88,585 8.84% Undistributed Expenditures Employees Benefits $ 6,822,486 $ 6,776,500 $ 7,213,500 $ 391,014 5.73%Debt Services $ 2,546,577 $ 2,501,953 $ 2,658,039 $ 111,462 4.38% Total - Undistributed Expend. $ 9,369,063 $ 9,278,453 $ 9,871,539 $ 502,476 5.36% TOTAL - GENERAL FUND $ 26,536,297 $ 26,255,621 $ 27,820,000 $ 1,283,703 4.84%
Lansing Central School District
REVENUES 2014-2015Projected
STATE AID 7,377,000
FEDERAL AID 20,000
MISCELLANEOUS 760,000
PILOTS 1,758,000
TOTAL REVENUE $9,915,000
TOTAL EXPENSES $27,820,000
EXPENSES - REVENUE $17,905,000
APPROPRIATED FUNDS $1,335,000
Total Property Tax Increase $16,570,000
Lansing Central School District
Proposed Revenues
State Aid27%
Federal Aid0%
Miscel-laneous
3%
Appropriated Funds
5%
Combined Tax Levy
66%
Proposed Revenues
Lansing Central School District
2013-2014 2013-2014 2014-2015 2014-2015
Budgeted Estimated Proposed Proposed
RevenuesActual
Revenues Revenues Incr/(Decr)
State Aid 7,024,384 6,985,349 7,376,914 391,565
Federal Aid 10,000 17,868 20,000 2,132
Miscellaneous 689,948 860,226 759,909 (100,317)
Appropriated Fund Balance 1,265,000 1,265,000 1,335,000 70,000
PILOT 1,985,828 2,074,889 1,758,057 (316,832)
Taxes 15,561,136 15,810,597 16,570,120 759,523
Total 26,536,296 27,013,929 27,820,000 806,071
Lansing Central School District
Projected Combined Tax Levy Increase of 2.48%
Projected Property Tax Levy Increase of 4.80%(Estimated actual revenue to proposed revenue amounts)
Property Tax Cap Levy Limit w/exclusions 4.81%
Lansing Central School District
2014-2015 TAX IMPACT
ESTIMATED PROJECTED COMBINED TAX LEVY - $18,328,000
PROPERTY LEVY - $16,570,000PILOTS - $1,758,000TOTAL - $18,328,000
Lansing Central School DistrictDescription Amount
Proposed Budget $27,820,000
Budget Growth 4.84%
Projected Combined Tax Levy Increase-set in the summer of 2014
- PILOTS and Property Tax Levy2.48%
Property Tax CAP Increase-defined by law
-as of 4/8/14 – subject to variation4.81%
Projected Property Tax Levy Increase-set in the summer of 2014
-effected by Cayuga Power PILOT4.80%
Projected Combined Tax Rate Increase-set in the summer of 2014
-what property taxpayers will actually pay3.62%
Lansing Central School District
Projected Combined Tax Levy INCREASE
%
EST. TAX RATE
EST. ADDITION
AL REVENUES
EST.ADDITIONA
L COST/$200,000 HOME
EST.TAXPAYER COST PER MONTH
2.48% $21.44$806,0
00$150 $12.50
ALL NUMBERS ARE ESTIMATES
PROPERTY TAX FREEZE
30
Lansing Central School District
Basic StarProjected Tax
Increase
Assessed Value
Tax Bill Increase
$100,000 $63
$200,000 $138
$300,000 $213
Senior Enhanced Star
Projected Tax Increase
Assessed Value
Tax Bill Increase
$100,000 $51
$200,000 $126
$300,000 $201
Lansing Central School District
2007 2008 2009 2010 2011 2012 2013 2014
HIGH Dryden Dryden
Dryden Dryden Dryden Dryden Dryden
2nd Tburg Tburg Tburg Tburg Tburg Groton Groton
3rd Candor Candor Groton Groton Groton Candor Candor
4th Groton Groton Lansing
Lansing
Lansing
Lansing
Lansing
5th Newfield
Lansing
Candor Ithaca Candor Tburg Tburg
6th Lansing
Newfield
Cortland
Newfield
Newfield
Newfield
Newfield
7th Ithaca Cortland
Newfield
Cortland
Ithaca Ithaca Ithaca
LCSD Tax
Rate Increa
se
2.18% 7.08% (11.69%)
(0.90%) 5.00% 3.35% 3.87%
TOMPKINS COUNTY SCHOOL DISTRICT TAX RATES
Lansing Central School District
Lansing Central School DistrictConversion of 2014-15 Budget to Three Part Budget
Administrative Program Capital Total
Budget Function
General Support $1,350,382 $41,265 $1,427,402 $2,819,049 10.42%
Instruction & Co-curricular 646,550 13,241,451 0 13,888,001 51.36%
Transportation 0 1,065,382 0 1,065,382 3.94%
Debt Service 0 0 2,446,580 2,446,580 9.05%
Benefits 450,906 6,008,010 363,569 6,822,485 25.23%$2,447,838 $20,356,108 $4,237,551 $27,041,497 27,041,497
If a public school budget does not pass election, the option exists for the BOE to submit an adjusted budget for voter approval or to move to contingency budget. If LCSD moves to contingency budget we would have the option to increase our appropriated funds or reduce our budget by $780,000.
CLARIFICATION ON PROCESS
April - BOE vote
May public vote by law are on the budget amount only.
BOE sets levy in early August.
Assessment office calculates tax rate.
Lansing Central School District
Board of Education Election – Three school board positions are up for election.
Candidates1. Tony Lombardo2. Tom Robinson3. Glenn Swanson
Lansing Central School District
Absentee Ballots – Absentee ballot deadline has passed (must have been received by May 9.
Voter Registration – For individuals WHO HAVE registered to vote with the County Board of Elections, you are automatically registered to vote in the up-coming Lansing CSD Annual Meeting & Election to be held on May 20, 2014. For Those WHO HAVE NOT previously registered to vote, you are invited to register at the office of the District Clerk Monday – Friday 8a.m – 4p.m through Thursday May 19, 2014. VOTER REGISTRATION will also be held on May 20, 2014, however, if you choose to register to vote on May 20th you will NOT be permitted to vote on that day, rather you would be registering to vote for FUTURE elections held at the district. In addition to being a registered voter of the district, an individual MUST meet ALL Voter Qualifications in order to be eligible to vote on May 20, 2014.
Lansing Central School District
Voter Qualifications
A citizen of the United States. Eighteen or more years of age. A resident of the school district for a period of thirty (30) days preceding the day of vote. Must be a registered voter.
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