BUDGET BUDGET DEVELOPMENTDEVELOPMENT

2013-20142013-2014

OUR STRENGTHOUR STRENGTH

Strong Academic Program K-12Strong Academic Program K-12 Comprehensive HS Program with many Comprehensive HS Program with many

opportunities for electives and college creditopportunities for electives and college credit Strong special ed, academic intervention and Strong special ed, academic intervention and

ESL programs for students at riskESL programs for students at risk Strong K-12 fine arts programsStrong K-12 fine arts programs Strong interscholastic sports programs 7-12Strong interscholastic sports programs 7-12 Strong counseling servicesStrong counseling services Opportunity for community service and Opportunity for community service and

involvementinvolvement

OUR CONTINUED OUR CONTINUED CHALLENGECHALLENGE Revenue is still at riskRevenue is still at risk Significant cost drivers continue Significant cost drivers continue

to increaseto increase Major education reform underway Major education reform underway

in NYS with significant expensein NYS with significant expense Making budget development Making budget development

increasingly complex and difficultincreasingly complex and difficult

Last ThreeYears Last ThreeYears Local Districts Had Local Districts Had to Find a Way to Find a Way

To Deliver an Educational To Deliver an Educational Program that Met State and Program that Met State and Local Expectations with Less Local Expectations with Less Available RevenueAvailable Revenue

EXPENSESEXPENSES

Year Budget $M EnrollmentYear Budget $M Enrollment

09-10 $47.00 2.94% 2868 09-10 $47.00 2.94% 2868

10-11 $47.40 0.7% 287510-11 $47.40 0.7% 2875

11-12 $47.36 0.06%- 283211-12 $47.36 0.06%- 2832

12-13 $47.84 1.01% 287112-13 $47.84 1.01% 2871

2010-11 BUDGET2010-11 BUDGET

Debt service down Debt service down 12.5%12.5%

Fringe Benefits up Fringe Benefits up 4.32% with pension rate 4.32% with pension rate and health insurance and health insurance rate increasesrate increases

Transportation down Transportation down 2.3% with staff 2.3% with staff reductionsreductions

Custodial up 1.96% with Custodial up 1.96% with staff reductionstaff reduction

Maintenance up 2.26% - Maintenance up 2.26% - status quostatus quo

Athletics down 3% with Athletics down 3% with staff reductionsstaff reductions

Technology down .59% Technology down .59% with ordering less with ordering less equipmentequipment

District office down District office down 3.6% with staff 3.6% with staff reductionreduction

Instructional up 1.61% Instructional up 1.61% with staff reductions and with staff reductions and decreased staff decreased staff developmentdevelopment

2010-11 STAFF 2010-11 STAFF REDUCTIONSREDUCTIONS Non-instructionalNon-instructional 1 bus driver1 bus driver 1.2 mechanics1.2 mechanics 1 custodian – MS1 custodian – MS 1.5 clerical1.5 clerical 3.5 teacher aides-library 3.5 teacher aides-library

& elementary& elementary 2 coaches 2 coaches

InstructionalInstructional 2.6 elementary teachers 2.6 elementary teachers 1.0 instructional 1.0 instructional

specialistspecialist 2.0 MS teachers –2.0 MS teachers –

reductions in phys ed, reductions in phys ed, remediation, French & remediation, French & Spanish- due to Spanish- due to enrollment & phys ed enrollment & phys ed schedule modificationschedule modification

3.3 HS teachers-3.3 HS teachers-reductions in all reductions in all disciplines but science disciplines but science due to enrollmentdue to enrollment

2011-12 BUDGET2011-12 BUDGET

Debt service down 6.3%Debt service down 6.3% Fringe Benefits up Fringe Benefits up

8.51% with pension and 8.51% with pension and health insurance rate health insurance rate increasesincreases

Transportation up 3.01% Transportation up 3.01% with staff reduction, with staff reduction, extra run reductionsextra run reductions

Operations & Operations & maintenancemaintenance

down 2.12% with staff down 2.12% with staff reductionreduction

Athletics down 8.8% Athletics down 8.8% with staff reductionswith staff reductions

Technology down 1.6% Technology down 1.6% with ordering less with ordering less equipmentequipment

District office down 1.8% District office down 1.8% with staff reductionwith staff reduction

Instructional down Instructional down 4.18% with staff 4.18% with staff reductions, decreased reductions, decreased staff development, staff development, centralizing copying, centralizing copying, reducing audio visual reducing audio visual support support

2011-12 STAFF 2011-12 STAFF REDUCTIONSREDUCTIONS Non-instructionalNon-instructional 1 transportation director1 transportation director 1 custodian – HS1 custodian – HS 1.5 clerical1.5 clerical 1 aide1 aide 13 coaches 13 coaches

InstructionalInstructional .3 Special ed .3 Special ed

administratoradministrator 1.0 elementary teacher 1.0 elementary teacher 1.0 special ed teacher1.0 special ed teacher 5.0 HS teachers –5.0 HS teachers –

reductions due to reductions due to enrollmentenrollment

.4 Psychologist.4 Psychologist 3.0 teaching assistants3.0 teaching assistants 1.0 elementary librarian 1.0 elementary librarian

through attritionthrough attrition

2012-2013 BUDGET2012-2013 BUDGET

Debt service down Debt service down 3.62%3.62%

Fringe Benefits up Fringe Benefits up 4.54% with pension and 4.54% with pension and health insurance rate health insurance rate increasesincreases

Transportation up 1.46% Transportation up 1.46% with increase in with increase in insuranceinsurance

Operations & Operations & maintenancemaintenance

down up .93%down up .93%

Athletics up 2.76% with Athletics up 2.76% with coaching positions restoredcoaching positions restored

Technology up 23% with Technology up 23% with upgrade of networksupgrade of networks

District office down 1.0% District office down 1.0% with staff reductionswith staff reductions

Instructional down 0.11% Instructional down 0.11% with retirement savings, with retirement savings, increased special ed costs, increased special ed costs, increased staff increased staff development, increased development, increased test requirements, new test requirements, new elementary math elementary math instructional materials, instructional materials, instructional specialist instructional specialist restoredrestored

2012-13 STAFF 2012-13 STAFF REDUCTIONSREDUCTIONS

Non-InstructionalNon-Instructional.4 Clerical.4 Clerical

InstructionalInstructionalDistrict District Curriculum Curriculum AdministratorAdministrator1 elementary 1 elementary teacherteacher

REDUCTIONS OVER REDUCTIONS OVER TIMETIME 2010-112010-11

Reductions made as far from classroom as Reductions made as far from classroom as possible – mostly in non-instructional and support possible – mostly in non-instructional and support areasareas

2011-122011-12

Further significant non-instructional reductions Further significant non-instructional reductions were not possiblewere not possible

Significant reductions made in budgets directly Significant reductions made in budgets directly affecting studentsaffecting students

2012-132012-13

Reduction in administrative staffReduction in administrative staff

PROPOSED EXPENSE PROPOSED EXPENSE PLANPLAN

2013-20142013-2014

DEBT SERVICEDEBT SERVICE

Payment of interest and/or principal Payment of interest and/or principal continues on former and current building continues on former and current building projectsprojects

TOTALSTOTALS

12-13 Budget 12-13 Budget $3,493,457 $3,493,45713-14 Proposed Budget $3,406,88413-14 Proposed Budget $3,406,884Difference = - $865,573 2.48% DecreaseDifference = - $865,573 2.48% Decrease

TRANSPORTATIONTRANSPORTATION

Status quo budget Status quo budget No changes in bus runsNo changes in bus runs No changes in personnelNo changes in personnel Vehicle insurance up slightly Vehicle insurance up slightly Diesel fuel budget status quo Diesel fuel budget status quo

TOTALSTOTALS

12-13 Budget 12-13 Budget $1,840,692$1,840,692

13-14 Proposed Budget $1,867,707 13-14 Proposed Budget $1,867,707

Difference = $27,013Difference = $27,013 1.47% increase 1.47% increase

2013-14 Bus Purchases2013-14 Bus Purchases

4- 65 passenger buses w/o luggage storage4- 65 passenger buses w/o luggage storage

$109,000 each$109,000 each

TOTAL $436,000TOTAL $436,000

Last year we purchased 3 66 passenger buses,Last year we purchased 3 66 passenger buses,

1 30 passenger bus TOTAL $409,2001 30 passenger bus TOTAL $409,200

TRANSPORTATION TRANSPORTATION PERSONNELPERSONNEL

.5 Safety Officer.5 Safety Officer 1FTE dispatcher1FTE dispatcher 32 Drivers32 Drivers 4 Mechanics4 Mechanics

OPERATIONS&MAINTENANCOPERATIONS&MAINTENANCEE Status quo budgetStatus quo budget No changes in personnel No changes in personnel Decrease in natural gasDecrease in natural gas Decrease in electricityDecrease in electricity Increase in BOCES Data ProcessingIncrease in BOCES Data Processing

TOTALSTOTALS12-13 Budget 12-13 Budget $3,294,795$3,294,79513-14 Proposed Budget $3,261,17313-14 Proposed Budget $3,261,173Difference = - $33,622 1.02% Difference = - $33,622 1.02%

decreasedecrease

PROPOSED PROPOSED EQUIPMENT EQUIPMENT REPLACEMENTREPLACEMENT

5 Vacuum cleaners5 Vacuum cleaners1 Burnisher1 Burnisher1 Pick-up truck 1 Pick-up truck

Total = $25,000Total = $25,000

OPERATIONS&MAINTENANCOPERATIONS&MAINTENANCEE PERSONNEL PERSONNEL 1 Director1 Director 26 Custodians26 Custodians 5 Maintenance Workers5 Maintenance Workers

FRINGE BENEFITSFRINGE BENEFITS

Increase in payment to Teacher Retirement Increase in payment to Teacher Retirement System and Employee Retirement SystemSystem and Employee Retirement System $1,000,231 increase$1,000,231 increase

Increase in health and dental insurance Increase in health and dental insurance 3% rate increase = $219,3863% rate increase = $219,386

TOTALSTOTALS 13-14 Budget = $14,402,33913-14 Budget = $14,402,339 12-13 Proposed Budget = $13,137,23212-13 Proposed Budget = $13,137,232 Difference =$1,265,107 = 9.63% IncreaseDifference =$1,265,107 = 9.63% Increase

TECHNOLOGYTECHNOLOGY

Status quo budget as we transition to new Status quo budget as we transition to new network infrastructurenetwork infrastructure

No change in personnelNo change in personnel Substantial increase in summer hourly workSubstantial increase in summer hourly work New equipment cost decreasedNew equipment cost decreased

TOTALSTOTALS12-13 Budget 12-13 Budget $1,098,713$1,098,71313-14 Proposed Budget $1,105,92813-14 Proposed Budget $1,105,928Difference = - $7,215 .66% increaseDifference = - $7,215 .66% increase

TECHNOLOGY TECHNOLOGY PERSONNELPERSONNEL

1 District Coordinator1 District Coordinator 1 Network Technician1 Network Technician 5 District Assistants5 District Assistants

ATHLETICSATHLETICS

Status quo program budgetStatus quo program budget Increase in official costsIncrease in official costs Increase in equipment and suppliesIncrease in equipment and supplies

$20,819$20,819 Increase in uniformsIncrease in uniforms

$5000$5000

TOTALSTOTALS

13-14 Budget $669,25913-14 Budget $669,259

12-13 Budget $630,07512-13 Budget $630,075

Difference = $39,184= 6.22% increaseDifference = $39,184= 6.22% increase

ATHLETIC PERSONNELATHLETIC PERSONNEL

1 Director1 Director 1 clerical1 clerical 96 coaching positions96 coaching positions

CENTRAL OFFICECENTRAL OFFICE

Board of Education status quoBoard of Education status quo Central Administration status quoCentral Administration status quo Business/General Support status quoBusiness/General Support status quo General Support – slight increase in liability General Support – slight increase in liability

insurance costinsurance cost Central office curriculum coordination status Central office curriculum coordination status

quo program budgetquo program budget

slight increase in personnel costs slight increase in personnel costs

CENTRAL OFFICECENTRAL OFFICEPERSONNELPERSONNEL

SuperintendentSuperintendent Administrative assistantAdministrative assistant Assistant SuperintendentAssistant Superintendent Administrative assistant/receptionistAdministrative assistant/receptionist Business OfficialBusiness Official 3.0 business staff3.0 business staff

CENTRAL OFFICECENTRAL OFFICETOTALSTOTALS

13-14 12-13 Change13-14 12-13 Change Central Admin $239,475 $233,741 2.45%Central Admin $239,475 $233,741 2.45% Business/Gen $348,495 $343,238 1.53%Business/Gen $348,495 $343,238 1.53% Insurance/tax $338,393 $329,850 2.59% Insurance/tax $338,393 $329,850 2.59%

BOCES AdminBOCES Admin Cur/Personnel $264,383 $250,099 5.71%Cur/Personnel $264,383 $250,099 5.71%

TOTALTOTAL $1,281,446 $1,247,628 2.7% $1,281,446 $1,247,628 2.7%

BUILDING LEVEL BUILDING LEVEL INSTRUCTIONAL INSTRUCTIONAL

BUDGETBUDGET No change in building administrationNo change in building administration Increase of 0.6 in number of K-12 teachers due to Increase of 0.6 in number of K-12 teachers due to

increase in 4-8 instrumental program, flexibility to increase in 4-8 instrumental program, flexibility to assign K-6 staff as indicated by enrollmentassign K-6 staff as indicated by enrollment

No change in number of assistantsNo change in number of assistants No change in number of aidesNo change in number of aides No change in library staffNo change in library staff No change in guidanceNo change in guidance New testing requirements from Albany New testing requirements from Albany $65,000 retained$65,000 retained New elementary math program support New elementary math program support $105,000 retained$105,000 retained

SPECIAL EDUCATIONSPECIAL EDUCATION

Budget reflects cost to serve students Budget reflects cost to serve students in non-public schools in districtin non-public schools in district

No change in number of special ed No change in number of special ed teachersteachers

No change in number of assistants or No change in number of assistants or aides, aides,

No change in number of psychologistsNo change in number of psychologists Increase in cost for BOCES placementsIncrease in cost for BOCES placements

$158,000 $158,000

INSTRUCTIONAL STAFFINSTRUCTIONAL STAFF

5 Principals, 4 assistant principals5 Principals, 4 assistant principals 63 K-4 Teachers63 K-4 Teachers 68.8 5-8 Teachers68.8 5-8 Teachers 62.9 High School Teachers62.9 High School Teachers 13 Teaching Assistants, 13 aides13 Teaching Assistants, 13 aides 6.8 Clerical6.8 Clerical

SPECIAL EDUCATION SPECIAL EDUCATION STAFFSTAFF

28.8 Teachers28.8 Teachers 2 administrators2 administrators 25 Teaching Assistants25 Teaching Assistants 2 clerical assistants2 clerical assistants 40 Teacher aides40 Teacher aides 3.4 Occupational/Physical 3.4 Occupational/Physical

TherapistsTherapists

OTHER OTHER INSTRUCTIONAL STAFFINSTRUCTIONAL STAFF

4 Librarians4 Librarians 1 AV Specialist1 AV Specialist 8 Guidance Counselors8 Guidance Counselors 4 Guidance clerical staff4 Guidance clerical staff 1 Attendance Aid1 Attendance Aid 5.4 Nurses5.4 Nurses 5.4 Psychologists5.4 Psychologists 2 Alcohol/Drug Counselors (ADAPEP)2 Alcohol/Drug Counselors (ADAPEP)

INSTRUCTIONALINSTRUCTIONALTOTALSTOTALS

13-14 Budget $25,727,61713-14 Budget $25,727,617 12-13 Budget $25,062,87612-13 Budget $25,062,876 Total Increase = 2.65%Total Increase = 2.65%

TOTAL BUDGET PLANTOTAL BUDGET PLAN2013-20142013-2014

13-14 Proposed Budget 13-14 Proposed Budget $49,636,676$49,636,676

12-13 Budget $47,847,19512-13 Budget $47,847,195

Difference =$1,789,481Difference =$1,789,481

3.74% increase3.74% increase

REVENUE PICTURE AT REVENUE PICTURE AT J-D J-D

SOURCES OF REVENUESOURCES OF REVENUE

% 10-11 11-12 12-13% 10-11 11-12 12-13

State aid 24State aid 24 21 21 2222

Other sources 7Other sources 7 8 5 8 5

federal & countyfederal & county

Property Tax Levy 69 71 73Property Tax Levy 69 71 73

STATE AID SUMMARYSTATE AID SUMMARY

YearYear Total Aid Total Aid

2008-20092008-2009 $12,309,000$12,309,000

2009-20102009-2010 $12,395,000$12,395,000

2010-20112010-2011 $11,230,000$11,230,000

2011-20122011-2012 $ 9,899,000$ 9,899,000

2012-20132012-2013 $10,533,000$10,533,000

2013-2014 2013-2014 $11,309,213$11,309,213

STATE AID 2013-14STATE AID 2013-14

Total Total $11,309,213$11,309,213

Foundation $6,075,575Foundation $6,075,575

BOCES $1,183,697 BOCES $1,183,697

Building $2,581,696Building $2,581,696

Gap Elimination -$1,223,419Gap Elimination -$1,223,419

LOCAL TAX LEVYLOCAL TAX LEVY

Year Levy $ M Rate $/KYear Levy $ M Rate $/K

09-10 $31.9 1.9% $20.43 .78%09-10 $31.9 1.9% $20.43 .78%

10-11 $32.7 2.5% $20.74 1.54%10-11 $32.7 2.5% $20.74 1.54%

11-12 $33.9 3.6% $21.37 2.5%11-12 $33.9 3.6% $21.37 2.5%

12-13 $35.0 3.2% $21.95 2.7% 12-13 $35.0 3.2% $21.95 2.7%

LOCAL TAX LEVY LOCAL TAX LEVY PROJECTIONSPROJECTIONS 12-13 levy is $35,007,068 12-13 levy is $35,007,068 Multiplied by tax base growth factor Multiplied by tax base growth factor

determined by the state estimated to be determined by the state estimated to be 0.71%0.71%

This is multiplied by the allowable growth This is multiplied by the allowable growth factor based on CPI which this year will be 2%factor based on CPI which this year will be 2%

Law specifies expenses that can be exempted Law specifies expenses that can be exempted from the limit such as capital expenses from the limit such as capital expenses supported by local levy and a portion of state supported by local levy and a portion of state pension costspension costs

ESTIMATED ESTIMATED ALLOWABLE ALLOWABLE TAX LEVY PROJECTIONTAX LEVY PROJECTION For J-D the exemptions are:For J-D the exemptions are:

local capital expenditures =$1,007,727local capital expenditures =$1,007,727

2.41% of pension rate increases =2.41% of pension rate increases =

$507,945$507,945 Allowable Tax Levy for 13-14 Allowable Tax Levy for 13-14

$36,455,249 which represents a$36,455,249 which represents a

4.1% increase in the levy4.1% increase in the levy

Not the highly publicized 2%Not the highly publicized 2%

RESERVESRESERVES

Designated Reserve to Offset Levy Designated Reserve to Offset Levy

09-10 10-11 11-1209-10 10-11 11-12 12-13 12-13

$950,000 $825,000 $1.98 M $709,000$950,000 $825,000 $1.98 M $709,000

Undesignated Fund Balance Undesignated Fund Balance

09-10 10-11 11-12 12-1309-10 10-11 11-12 12-13

$1.88 M $1.89 M $1.0 M $1.93 M$1.88 M $1.89 M $1.0 M $1.93 M

OTHER REVENUE OTHER REVENUE SOURCESSOURCES

Federal $ County $Federal $ County $

Year Spec Ed Remedial Sales TaxYear Spec Ed Remedial Sales Tax

09-10 1.22 million 330,000 668,000 09-10 1.22 million 330,000 668,000

10-11 1.22 million 282,000 600,00010-11 1.22 million 282,000 600,000

11-12 789,000 220,000 319,00011-12 789,000 220,000 319,000

12-13 822,906 230,000 160,63512-13 822,906 230,000 160,635

13-14 780,000 225,000 160,63513-14 780,000 225,000 160,635

(projected) (projected)

MAJOR REVENUE MAJOR REVENUE SOURCES 2013-14SOURCES 2013-14

Other Revenue SourcesOther Revenue Sources $1,512,359$1,512,359

State AidState Aid $11,309,213 $11,309,213 Tax Levy at 2.93 $36,034,150Tax Levy at 2.93 $36,034,150 Fund BalanceFund Balance $780,954 $780,954 Total Revenue Total Revenue $49,636,676 $49,636,676

PUTTING THE BUDGET PUTTING THE BUDGET PIECES TOGETHERPIECES TOGETHER

• J-D High Achieving District With High J-D High Achieving District With High ExpectationsExpectations

• Economic Environment - Calls for Economic Environment - Calls for Vigilance in Monitoring and Controlling Vigilance in Monitoring and Controlling What We SpendWhat We Spend

• Political Environment- Where Every Political Environment- Where Every Government Entity is Being Asked/Forced Government Entity is Being Asked/Forced to Do More with Lessto Do More with Less

• Environment of Significant Educational Environment of Significant Educational Reform on Accelerated Time Schedule Reform on Accelerated Time Schedule

EXPENSE SIDE - SHORT EXPENSE SIDE - SHORT AND LONG TERMAND LONG TERM

Majority of Our Cost is PeopleMajority of Our Cost is People Downsized Non-instructional Downsized Non-instructional

Operations Operations Refinanced DebtRefinanced Debt Participate in consortiums that Participate in consortiums that

Help Moderate Benefit, Energy, Help Moderate Benefit, Energy, and Purchasing Costsand Purchasing Costs

BUDGET STRATEGYBUDGET STRATEGY

Goal is to Maintain a Quality Goal is to Maintain a Quality Comprehensive K-12 ProgramComprehensive K-12 Program

Decreased the Expenses in Some Decreased the Expenses in Some Areas So We Can Maintain All of Areas So We Can Maintain All of Our Programs and Opportunities Our Programs and Opportunities for Students for Students

LONG TERM GOALSLONG TERM GOALS

No loss of program No loss of program Long term sustainability of Long term sustainability of

current statecurrent state

COMING NEXTCOMING NEXT

Budget Hearing May 13Budget Hearing May 13thth Budget Vote May 21Budget Vote May 21stst