Opportunity for ChangeGENERAL FUND BUDGET

2010-2011

March 16, 2010William W. CristSuperintendent of Schools

Oswego City School DistrictMission and Vision Statements

Mission To empower each student to reach their full potential in the best

possible engaging learning environment

VisionTo provide all students with an excellent education, preparing

them for their future as productive members of society

Points of Pride

• Class size

• Comprehensive programs in music, art and technology

• Interscholastic athletic opportunities

• Schools of choice for college bound students

• Preparing students for the work force or military

Points of Pride

• Units of Study

• Positive Behavioral Interventions and Supports

• Check and Connect Mentoring Program

• Positive Trends in Annual Academic Testing

Areas For Improvement

• Continue to Increase Graduation Rate

• Reduce Drop Out Rate

• Continue to Improve Home/School Connections

• Increase Student Engagement

Budget Priorities

Use District’s Mission & Vision to Guide Decisions

Maintain Quality Programs and Efficient Staffing

Recognize the Community’s Ability to Support “Oswego’s” Programs

Provide a Fiscally Responsible Budget

Address Declining Enrollment

Unique ChallengesRevenues

Economic Climate

Contract for Excellence (C4E)

New York State Deficit - American Recovery and Reinvestment Act (ARRA) - State Aid Reduction

Continuing Impact of PILOT Agreement Provisions - Tax Rolls vs. Tax Agreement

Anticipation for Future Years - Community’s Ability to Support Levy Increases - State Aid Instability - Nine Mile 1 and Nine Mile 2 - Increase in Health Insurance For Employees & Retirees - Increase in Employer Contribution for Employee

Retirement

Unique ChallengesAppropriations

Contract for Excellence (C4E)

Contractual Obligations - Active and Retired Health Insurance - Salary Adjustments (OCTA, COASA, CSEA) - ERS/TRS Contributions

Anticipation for Future Years - Increase in Health Insurance for Employees

and Retirees - Increase in Employer Contributions for

Employee Retirement

1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

4000

4200

4400

4600

4800

5000

52005112

50104961 4974

4809

4719

4605

4505

4327

4252

4164

Data taken from BEDS Forms

Enrollment Trend Data 1999-2010

Contingency Threshold History

A reduced tax levy creates the risk of tax levy spikes for unanticipated expenses or reductions in other revenue streams

A Contingency Budget is the maximum budget that is allowed by New York State if the proposed budget is not locally approved

History LevyLevy Increase

Prior YearPercent Increase

Tax RateIncrease

RateIncrease

2005-06 $ 26,815,020.00 $ 4,414,861.00 19.71% $ 1.44 6.64%

2006-07 $ 28,567,233.00 $ 1,752,213.00 6.53% $ -2.42 -10.47%

2007-08 $ 27,370,133.00 $ -1,197,100.00 -4.19% $ - 0.03 -0.14%

2008-09 $ 28,668,250.00 $ 1,298,117.00 4.74% $ 0.78 3.77%

2009-10 $ 28,668,250.00 $ 0 0.00% $ 0.08 0.37%

Appropriations Analysis

Budget Appropriations2009-10 Budget

2010-11Roll Budget

2010-11Proposed Budget

Increase/Decrease

GENERAL SUPPORT $8,489,847.00 $9,026,593.00 $8,231,133.00 -$795,460.00

INSTRUCTION $34,669,696.00 $36,244,756.00 $33,987,226.00 -$2,257,530.00

TRANSPORTATION $3,031,990.00 $3,179,649.00 3,179,649.00 $0.00

EMPLOYEE BENEFITS $19,972,887.00 $23,144,899.00 $22,412,293.00 -$732,606.00

DEBT SERVICE $2,565,159.00 $6,556,894.00 $6,556,894.00 $0.00

INTERFUND TRANSFERS $80,000.00 $80,000.00 $80,000.00 $0.00

TOTAL $68,809,579.00 $78,232,791.00 $74,447,195.00 ($3,785,596.00)

Revenue Analysis“Contingent” Budget

(2.5% Tax Levy Change)

Revenue Source 2009-10 2010-11

App. fund Balance $ 4,160,000.00 $ 5,922,761.00

Levy $ 28,668,250.00 $ 29,397,311.00

Interfund Transfer $ 0.00 $ 1,009,689.00

State Aid (Gov.) $ 16,457,867.00 $ 15,301,152.00

Building Aid $ 1,070,032.00 $ 4,362,852.00

Other sources $ 18,453,430.00 $ 18,453,430.00

TOTAL $ 68,809,579.00 $ 74,447,195.00

Revenue Analysis“Contingent” Budget

(0% Tax Levy Change)

Revenue Source 2009-10 2010-11

Appropriated Fund Balance $ 4,160,000.00 $ 6,651,822.00

Levy $ 28,668,250.00 $ 28,668,250.00

Interfund Transfer $ 0.00 $ 1,009,689.00

State Aid (Gov.) $ 16,457,867.00 $ 15,301,152.00

Building Aid $ 1,070,032.00 $ 4,362,852.00

Other sources $ 18,453,430.00 $ 18,453,430.00

TOTAL $ 68,809,579.00 $ 74,447,195.00

Budget Comparison

Budget $68,809,579.00

Original Roll Budget $78,232,791.00

Governor’s Contingency Cap (0%) $72,684,434.00

Legislative Contingency Cap (3.1%) $75,017,782.00

Proposed Budget $74,447,195.00

Gap (Proposed – Governor’s Contingency Cap) $1,762,761.00

Gap Closing StrategiesBudget Option #1

5 Elementary Buildings

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Reductions Positions Total SavingsClassroom teachers (K-2=25; 3-6=30) 13 $ 964,623.00 Extra-Comp (intramurals, student council, clubs, band, chorus, orchestra) Varies $ 54,265.00 All Art Teachers

• Fitzhugh Park• Leighton• Kingsford Park• Minetto• Riley 5 $ 418,002.00

All Library Media Specialists• Fitzhugh Park• Leighton• Minetto• Riley 4 $ 312,265.00

Instrumental Music Teachers 4 $ 327,630.00 Total $2,076,785.00

Gap Closing StrategiesBudget Option #2

Four(4) Elementary Schools

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Reductions Total SavingsClassroom Teachers (10) $ 755,707.00 Other Area teachers•Psychologist (1)•Special Education (2)•PE (2)•Art (1)•Music (1) $ 542,284.00 Administrator (1 Principal) $ 104,612.00

Gap Closing StrategiesBudget Option #2

Four (4) Elementary Schools

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Custodians (4) $ 188,511.00 Clerical (2) 1 senior typist & 1 typist $ 109,099.00 Related Instructional Support Staff•Teacher Aides (3.5)•Teaching Assistants (2)•Library Clerk (1)•Registered Nurse (1)•Traffic Monitor (1)

$ 152,747.00 Total $1,852,960.00

Why Leighton?

• Proximity to the high school - campus complex– Allows for possible alternative education

programs such as Big Picture School, 8+ program

– 9th grade academy/team• Largest elementary facility (appropriate use for

school and district offices)• Reduce congestion• BOCES classroom/district support• Use of primary wing to house district and integrated

Universal Pre-K

Gap Closing StrategiesOswego Middle School

6-8 Configuration

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Category FTE Reduction Amount Home and Careers 1 $87,847.00 Math 1 $63,960.00 Social Studies 1 $58,720.00 Science 1 $62,134.00 ELA 1 $74,346.00 Special Education 1 $80,985.00 Total $427,992.00

Gap Closing StrategiesOswego High School

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Category FTE Reduction Amount Math 2 $149,682.00 Social Studies 2 $156,681.00 Science 2 $182,971.00 ELA 2 $145,570.00

Clubs

$44,182.00PE 1 $66,026.00Music 1 $86,668.00Foreign Language 2 $133,724.00Special Education 1 $60,165.00 Theatre 1 $57,962.00Clerical 1 $25,739.00Total $1,109,370.00

Gap Closing StrategiesEducation Center/District

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Category FTE Reduction Amount Teacher on Assignment 1 $33,314.00 Clerical 2 $120,792.00 Administrator 1 $95,149.00 Part Time Hourly Custodian .5 $18,998.00Nurse .4 $16,354.00Buildings and Grounds 1 $45,985.00Assistant Coaches -Athletics varies $64,682.00Total $395,274.00

Difference to Balance Budget

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Total Reduction to Date $3,785,596 Gap $5,548,357Difference $1,762,761

Levy Increase Impact

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  1% Levy 3% Levy  5% Levy Tax Increase with $30K STAR Reduction Annual Monthly Annual Monthly Annual Monthly$100,000 Home $ 15.08 $ 1.26 $ 45.23 $ 3.77 $ 75.39 $ 6.28

$70,000 Home $ 8.62 $ 0.72 $ 25.85 $ 2.15 $ 43.08 $ 3.59

$50,000 Home $ 4.31 $ 0.36 $ 12.92 $ 1.08 $ 21.54 $ 1.80

Gap Closing Strategies

Additional Revenues to Bridge Gap– Use of Surplus– Responsible Use of Some Reserves– Increase in Levy – Education Center Sale

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Gap Closing Strategies

• Additional Revenue Use - Reduce appropriated fund balance- Reduce tax levy- Fund Capital Reserve- Fund Nuclear Facility Tax Stabilization Reserve- Relocation of Education Center

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Considerations

Use of surplus and reserves creates – a need for matching funds in future years – Once depleted, they can no longer sustain the need

for revenue they provided

Contingency budgets – A reduced levy diminishes the district’s ability to

generate the revenues necessary to sustain future program budgets

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A Contingency Budget is the maximum budget that is allowed by New York State if the proposed budget is not locally approved

Other Propositions For Consideration

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Proposition #2 – 3 Full Size Busses $321,906.00

Proposition #3 - Sale of the Education Center Sale Price-TBD

Next Steps

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Date Description

February 23 Budget Workshop

March 2 Board Discussion

March 9 Budget Workshop

March 16 Finalize preliminary budget to present to the public – Superintendent’s proposed budget

March 30 Proposed Budget Workshop

April 6 Preliminary budget hearing (open to the public)

April 13 Budget discussion – adoption of the budget by the Board

April 14 Real Property Tax Report Card to SED (within 24 hours of adoption)

April 26 Budget available for public review (at each school building)

May 4 Budget Hearing (regular meeting) Adm/Program/Capital Components

May 5-12 Mail School Budget Notice/District Newsletter (after budget hearing)

May 18 Budget Vote/Annual Meeting (Voting – 12:00 pm to 9:00 pm)

Questions

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