2012-2013 proposed budgetcms5.revize.com/revize/williamsvilleschools/about us/board of educ… ·...

Dr. Scott G. Martzloff, Superintendent of Schools Mr. Thomas Maturski, Assistant Superintendent,

Finance & Management Services

2012-2013 Preliminary Budget

Presented March 6, 2012

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2012-13 Budget Development

Transparent Process • Opening Day w/ Staff – September 1, 2011 • PTSA Meetings:

• 2012-13 Budget Development webpage launched late October ⁻ Budget Feedback link: November 3, 2011- February 7, 2012; 479 submissions ⁻ Budget Webpage Visits (through February 29): 2,417

• BoE Meetings – Public Expression – Budget Presentations/Discussions: November 14, December 13, January 10,

January 24, February 14, February 28, March 6 – Public Forums: January 24; February 28; March 6

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• Superintendent’s Community Council ⁻ October 17 and February 1

• Meeting with State Senators Michael Ranzenhofer and John Flanagan (with local superintendents)

• SOWNY Rotary E-Club – January 18, 2012 • Meeting with local legislators and parents:

- Assemblyman Ray Walter, February 2, 2012 - State Senator Ranzenhofer, February 9, 2012

• Focus Groups – Retiring teachers – February 1, 2012 – Building support staff – February 2, 2012 – Faculty – February 13, 2012

• Input from Principals & Administrators; thorough review by Leadership Team

• Preliminary Budget Presentation, March 6, 2012

2012-13 Budget Development

Transparent Process

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2012-13 Budget Decision Timeline

December 13

• More than 70 possible reduction options presented

January 10 •Board of Ed removes four areas from consideration for elimination: •Full-day Kindergarten •Grades 6-7 LOTE •School Libraries •AIM Program

January 24 •Budget Work Session & Public Forum •Expense reductions and increased revenue projections put shortfall now at $3 million •Possible reduction options revised based on Board consensus

February 14 •Benchmarking Data: LOTE and class size •Updated revenue projection •Tax cap calculation finalized

February 28 •Budget Work Session & Public Forum •Benchmarking Data: Administrative Staffing levels

March 6 •Preliminary Budget Presentation •Public Forum

March 20 •Budget Work Session

April 3 •2012-13 Proposed Budget adoption

Public input at each meeting

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Respectful process

Creative solutions to rising challenges

Reach agreement on a course of action

2012-13 Budget Development

Transparent Process

What is palatable?

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Our Vision – More opportunities for students Foreign language at the elementary level International Baccalaureate Program Expand UPK opportunities Mental health staffing Longer school day PPS Director Webmaster

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New York State Aid Cuts

State Aid to Williamsville Schools 2009

2011

Reduced by

$7 Million Over past 3 years

2012-13 Preliminary Budget

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NYS tax levy/tax threshold cap Reduced State aid Loss of federal jobs funding Use of reserves already

maximized No mandate relief New mandates (RTTT, APPR, DASA)

Higher fixed expenses (diesel fuel)

A new fiscal reality

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10

Developing the “whole student” • Participation in clubs/sports nurtures a

sense of belongingness and connection to school and those in it;

• Students gain self-confidence and an appreciation for others’ similarities and differences;

• Students learn the importance of time management; working as a team; organizational and critical thinking skills;

• Positive correlation between extracurricular activities and academic performance;

• Strong link to job and educational attainment.

Research-based findings:

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Co-Curricular Activities - Elementary 2,109 students 41 Activities 6 Schools

2012-13 Preliminary Budget

After School Fun Club Art Club Book Bytes Booster Club Chess Club Community Spirit Booster Club Computer Club Cross –Stitches Cupcake Stories Dance Troop Drama Club Farkle Club Fun With Animation-ish Club Games From Around the World Garden Club

Intramurals Kids Care Legos Library Service Club Math Olympiads Math Student Tutorials Morning Announcement Club Morning Fitness Club Multicultural Story Telling Mural Club Musical Props Club Nature Club No Put Downs Video Club Percussion Club

Podcasting Club Popular Board Games Primary Game Zone Reading Game Club Safety Patrol School Play Sing Along Club Study Skills Club Talent Show Technology Club Titans of Technology Club Writing Club

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Co-Curricular Activities - Middle 3,118 students 51 Activities 4 Schools

2012-13 Preliminary Budget

Air Band Art Club Book Club Book Store/School Store Brass Choir Broadcasting Club Card Club Chamber Music Chess Club Cooking Club Competition Club Drama Club Electronic Gaming Club Fantasy Football Club Fiddle Club French Club Games Club

Grandparents Club Home & Careers Club Homework Helpers International Club Jazz Band K.I.N.D. Club Kids Helping Kids Leadership Club Literary Club Math Club Math Olympiad Millrace Club Model Building National Jr. Honor Society Photography Club Rockets/Robots Club

SPCA School Anthology Science Club Science Olympiad Spanish Club Speed Stacking Club Spelling Bee Spirit Club Stage Crew Student Council Student Responsibility Stuffed Animal Club Technology Club Variety/Talent Show Video Club Visions Woodworking Club Yearbook Club

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Co-Curricular Activities - High 5,794 students 83 Activities 3 Schools

2012-13 Preliminary Budget

American Field Service Amnesty International Aquilo Architecture Club Art Club Astronomy Club Book Club Challenge Chess Cultural Awareness Dance DECA Drama Club EMPAC Earth Club Entrepreneurship Club Environmental Club Fall Play FBLA First Priority French Club Freshman Class

German Club German National Honor Society Guitar Hands Around the World History Club Indian Club Interact Club Inter-High Council International Cuisine Club Italian Club Japanese Club Jazz Band/Stage/Marching Band Junior Class Latin Club Leadership Camp Literary Literary Digest Masterminds Math Club Mathematics Honor Society

Mock Trial Model U.N. Multi-Media Club Music Mentors Musical Musical Director Musical Vocal Director Musical Orchestra/Pianist Musical Orchestra Director National Honor Society North S.T.A.R. Peer Educators Pep Club Philosophy Club Political Forum Club Principal’s Advisory Council Project Green ROCK S.A.D.D. School Newspaper Club Scholastic Bowl Science Olympiad

Select Chorus Senior Class Service Club Shakespeare Ski Club Sophomore Class Spanish Club Stage Crew Stand Up Stand Out Step Team Stock Market Investment Club Student Council Swing Choir Technology Club Unity in Diversity Vocal Jazz Group WISP Literary Magazine Yearbook

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Interscholastic Athletics SPRING 2011 1,208 students participated on 17 Teams

• Boys Track • Girls Track • Modified Track • Varsity Baseball • JV Baseball • Boys Varsity Lacrosse

• Boys JV Lacrosse • Boys Modified Lacrosse • Girls Varsity Lacrosse • Girls JV Lacrosse • Girls Modified Lacrosse • Boys Varsity Tennis • Modified Baseball A • Modified Baseball B • Varsity Softball • JV Softball • Modified Softball

2012-13 Preliminary Budget

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Interscholastic Athletics FALL 2011 1,564 students participated on 26 Teams

2012-13 Preliminary Budget

• Varsity Football • JV Football • Modified Football • Varsity Field Hockey • JV Field Hockey • Modified Field Hockey • Boys Varsity Soccer • Boys JV Soccer • Boys Modified Soccer • Girls Varsity Soccer • Girls JV Soccer • Girls Modified Soccer • Boys Varsity Volleyball

• Boys JV Volleyball • Girls Varsity Volleyball • Girls JV Volleyball • Boys Cross Country • Girls Cross Country • Boys Varsity Gymnastics • Girls Varsity Gymnastics • Boys Golf • Girls Golf • Girls Varsity Tennis • Girls Varsity Swimming • Girls Varsity Cheerleading • Girls JV Cheerleading

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Interscholastic Athletics WINTER 2011-12 957 students participate on 18 Teams

2012-13 Preliminary Budget

• Boys Varsity Basketball • Boys JV Basketball • Boys Modified Basketball • Girls Varsity Basketball • Girls JV Basketball • Girls Modified Basketball • Boys Varsity Swimming • Boys & Girls Modified

Swimming • Boys Varsity Indoor Track

• Girls Varsity Indoor Track • Boys Bowling • Girls Bowling • Varsity Wrestling • Modified Wrestling • Boys Varsity Ice Hockey • Girls Varsity Ice Hockey • Girls Varsity

Cheerleading • Girls JV Cheerleading

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Advanced Placement

• Biology • Calculus AB • Calculus BC • Chemistry • Computer Science • English Language & Comp. • English Literature & Comp. • Environmental Science • European History • French

• Macro Economics • Music Theory • Physics B • Psychology • Statistics • U.S. Government & Politics • Studio Art • U.S. History

1,961students are enrolled in 18 AP Courses across the three high schools

2012-13 Preliminary Budget

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Ongoing Cost-Saving Strategies

Purchasing bid process; cooperative bids

RFP’s for professional services, e.g. legal; audits

Use of BOCES shared services Participation in NYSIR for

cooperative insurance purchasing

Repair Reserve to address necessary building maintenance and repair

Federal and State grants total $5,725,379 (2011-12)

Auto turn off on all computers NYPA Partnership – annual

projected energy savings of $537,000

Participation in National Grid energy efficiency rebate program

Amherst Utility Cooperative – savings up to 25% on budgeted rates

2009 Facilities Improvement Project maximizes use of state aid; providing additional aid of $714,570 for 2012-13

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Budget-neutral/Supplemental $$ • Universal Pre-K – 100% State-funded • Child Nutrition Services – Self-sustaining

– Plus federal subsidies for free & reduced meals

• Community Education – Self-sustaining • Expense-driven state aid:

– School Transportation – Textbook – Software, Hardware – School Libraries

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Budget Feedback

Why don’t we just make students

“pay to play”?

Why not increase the walking distances for students?

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Budget Feedback

Could we save money by cutting Universal Pre-K?

Can we sell advertising space?

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Budget Feedback

Could we exceed the tax cap?

Why can’t we tap into our reserve funds?

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Decision-making Criteria • District Mission Statement & Beliefs

• 2011-12 District and Board Goals

• Degree of impact on students and instructional programs

• Services needed for student safety, security, and wellness

• Programs needed to support students at risk of failing or not graduating

• Programs supported by data and research

• “Mission critical” services and functions necessary to operate effectively and in accordance with the law

2012-13 Preliminary Budget

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ITEM REDUCTION ($) EXPLANATION

Wage Freeze

$123,373 Includes: • Superintendent • Assistant

Superintendents • Principals • Assistant Principals • Instructional

Specialists • Coordinators • Some confidential

employees

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Eliminate food for all staff meetings

$20,000

Excludes meetings with community members and/or students.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Teacher Retirements

$375,000 Teacher retirements; savings for 2012-13 are offset by payment of incentive (net reduction)

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Supplies

$469,118

Represents 40% average reduction of supplies and contractual services across the board including classrooms, athletics, music, elective courses, etc.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Equipment

$40,000

Results in the centralization of all but essential equipment dollars, which will be allocated on a prioritized need basis

2012-13 Preliminary Budget Reductions

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2012-13 Preliminary Budget Reductions

ITEM REDUCTION ($) EXPLANATION

Board Expenses

$13,000

• Elimination of affiliation dues with the National School Boards Association

• Limits on conference attendance

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ITEM REDUCTION ($) EXPLANATION

Mentoring & Induction

$20,000

The Mentoring and Induction program will be redesigned.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Six Sigma

$25,000

Facility department savings due to realignment of in-district school to school transportation services.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Conferences

$20,852 Travel to conferences will be severely limited.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

IPA for Technology

$50,000

Some enhancements to technology in classrooms will be deferred.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

GED Program

$55,496 Students who desire a GED will need to access the program at ECC or some other provider.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Transition Teacher

$60,000

By eliminating one of our two transition teacher positions, special education teachers, school counselors, and school psychologists would need to assume more of the transition planning responsibilities.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Transportation Mechanic

$60,000

Position eliminated. Crew chief now must complete bus repairs, bus inspection reports, and other required documentation.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Travel-related Competitions

$66,278

Transportation to competitions of any kind over 250 miles will not be paid for by the District. Booster clubs and parents will be asked to support such travel.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Aides

$68,000 A balancing of non-mandated aide positions will be achieved through attrition. This will result in a minimum reduction of 5 FTE’s and some movement between schools.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Energy Savings

$100,000 Due to the 2009 voter approved capital project and other conservation measures, we will achieve this savings.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

In-service Staff Development

$100,000

We will offer professional development that is connected to the District’s goals and New York State mandates.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Physical Education

Staffing (2.0 FTE)

$121,360

• By attrition; • This reduction will

result in slightly larger PE classes at the secondary level.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Change Sub Pay Rate

$50,000

Return to past practice; substitute pay will only increase after 30 consecutive days instead of 30 cumulative days.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Reduce Summer School

$100,000

To reduce staffing needs, we will combine the elementary and middle summer school sites; reduce the number of sections (elementary); combine low enrollment sections (middle school); reduce summer business courses and certain electives (high school). Also, supplies will be reduced.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Facilities

$170,000

We will balance cleaning and laborer positions at all schools through an attrition model initiated in January 2012.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

IDEAS Program (6 FTE’s)

$364,080

• NYS mandated health curriculum will be taught by other staff members; (necessary training will take place prior to September 2012);

• Students will have library time scheduled.

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Reduce Team Leaders

$439,709

• This will result in

administrators picking up more tasks.

• Certain team leader positions will be maintained, including CSE, CST, Elementary Administrative Assistants, Wellness, Guidance (HS only), and Special Education (HS only).

2012-13 Preliminary Budget Reductions

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ITEM REDUCTION ($) EXPLANATION

Increase Class Size, K-12

(estimated 9 FTE’s)

$540,000

• Projected enrollment decline

• Research on class size and benchmarking data

• Course requests & scheduling review

2012-13 Preliminary Budget Reductions

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Class Size Research

Small classes may yield benefits but only in certain contexts and settings. −Greatest benefits were shown for students from low-income

families; students in poverty; and students in inner-city schools.

−Greatest impact is when class size is 15 or less.

Class size in public education settings matter less than teacher quality and instructional methods.

Compared to U.S. schools, East Asian countries with high performance levels have very large class sizes.

Research does not support class size as a broad solution for increasing student achievement.

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References - Class Size Research

• Whitehurst, G.J. and Chingos, M.M. “Brookings. Class Size: What research Says and What it Means for State Policy.” Brown Center on Education Policy. (2011)

• Liberty Books. “Surprise – Public School Class Size Doesn’t Matter Much.” (2005)

• American Educational Research Association. Research Points, Essential Information for Education Policy. “Class Size: Counting Students Can Count.” (2003)

• Stergios, J. “Class Size Doesn’t Matter That Much.” (2001)

• Pritchard, I. “Reducing Class Size, What do We Know?” National Institute on Student Achievement, Curriculum and Assessment. (1999)

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Enrollment Trends - Elementary Five-Year Enrollment Projections

360 K-4

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Enrollment Trends – Middle Schools Five-Year Enrollment Projections

216

5-8

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Enrollment Trends – High Schools Five-Year Enrollment Projections

104 9-12

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Class Size & Enrollment

YEAR K-4 Enrollment* Average Student/Teacher

Ratio

2011-12 (actual) 3,708 21.94

2012-13 3,695* 22.53

2013-14 3,613* 22.03

2014-15 3,501* 21.34 *Projected

Grades 7-12: Slightly higher class sizes at all grade levels, particularly at 12th grade.

If nothing else changes, three years from now, class size will be less than what it is today due to declining

enrollment.

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Budget Highlights Adheres to the state-imposed

tax levy cap.

Keeps the focus on students.

Staff reductions are achieved primarily through attrition.

Considers projected decline in student enrollment to help achieve thoughtful budget reductions.

Firmly positions District for 2013-2014 (barring an economic downturn and/or reductions in state aid).

2012-13 Preliminary Budget

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Programs & Services maintained Academic Intervention Services Administrative Staffing AIM Program Advanced Placement Courses After-school Security Athletic Trainers Auto Tech Program BOCES Services & Vocational

Programs Clerical Staffing (DO & Building) Co-curricular Activities Driver Education Elective Courses, Grades 9-12 Full-day Kindergarten Gifted Programming, ES/MS High School Internship program

High School Monitors Interscholastic Athletics Keyboarding, Grade 5 Kindergarten Summer Camp Library Services LOTE (Grades 6 & 7) Music Programming, K-12 Modified Sports Planetarium Project Lead the Way School Counselors Social Workers Special Friends Program (ES) Summer School Technology Integration Program

2012-13 Preliminary Budget

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2012-13 Preliminary Budget $164,320,249 (1.55% budget-to-budget)

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First Tax Cap Discussion Revenue Tax Cap Estimate $2,146,867 Loss of Fed Job Funding (1,964,276) Net Revenue $ 182,591 Expense Salary & Health $4,175,000 Retirement 1,587,720 Other Expenses 0 Total Expenses ($5,762,720) Budget Gap August/September ($5,580,129)

2012-13 Budget Development

Recap – August/September 2011

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March Tax Cap Discussion Revenue Tax Cap Estimate $2,812,925 Loss of Fed Job Funding (1,964,276) Net Revenue $ 848,649 Expense Salary & Health $4,481,000 Retirement 900,000 Other 517,000 Total Expenses ($5,898,000) Budget Gap August/September ($5,049,351)

2012-13 Budget Development

Recap –March 2012

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August/September Net Revenue Tax Cap $ 182,591

Total Program Increase $5,762,720

Budget Gap ($5,580,129)

March Net Revenue Tax Cap (EJF) $ 848,649

Total Program Increase $5,898,000

Budget Gap ($5,049,351) Net Change Summary: $ 530,778

Positive change in reducing deficit

2012-13 Budget Development

Recap Summary

61

March Budget Gap ($5,049,351) Other Revenue: State Aid - Building Aid $741,570 State Aid – Transportation 287,349 State Aid - 2011-12 continuation 155,357 Other revenues 473,809 Subtotal $1,658,085 Budget Gap prior to Expense Reductions ($3,391,266)

2012-13 Budget Development

Recap Summary

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March Budget Gap prior to Expense Reductions ($3,391,266) Administrative salary freeze $123,373 Supply reduction 400,000 Equipment Reduction 40,000 Retirement savings 375,000 Subtotal expense savings 938,373 Budget Gap - March ($2,452,893)

2012-13 Budget Development

Recap Summary

63

Board Expense $ 13,000 IDEAS 364,080 Class size 540,000 Increase summer school efficiency 100,000 Team leaders 439,709 Utility/energy savings 100,000 Conferences 20,852 Increase efficiency on Aide use 68,000 Reduce Instructional Purchase – Technology equip 50,000 Reduce in-service staff development 100,000 Facility department staff restructure plan 170,000 Six Sigma savings 25,000

2012-13 Budget Development

Recap – March Expense Reductions

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Continued

Transition teacher $ 60,000 Physical Education program staffing level 121,360 Snacks for meetings 20,000 Travel related competition budget (athletic & co-curricular) 66,278 Substitute teachers 50,000 Reduction in District mentoring program 20,000 GED program 55,496 Additional contractual / supply reductions 69,118 Total Reductions $ 2,452,893 March Budget Gap (2,452,893) Budget Gap March Preliminary Budget $ 0

2012-13 Budget Development

Recap Summary

65

Program Increases ($5,898,000) Revenue Section: Add: Tax Cap revenue (EJF) $ 848,649 Add: State Aid 1,184,276 Add: Other revenue 473,809 Total Added Revenue 2,506,734

Expense Section: February-Expense Savings $ 938,373 March– Preliminary budget 2,452,893 Total Expense Reductions 3,391,266 Total Revenue Increases and Expense Reductions offsetting Program Increase $ 5,898,000 Zero Difference Equals Balanced Budget $ 0

2012-13 Budget Development

Recap Summary

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Expenditure Detail - GENERAL SUPPORT 2012-13 Preliminary Budget

2012-13 Budget % of Budget % of Category

Board of Education $ 71,227 0.04 0.38 Chief School Administrator 276,885 0.17 1.49

Finance 610,847 0.37 3.30 Public Information 154,421 0.09 0.83 Human Resources and Legal Services 1,044,363 0.64 5.62

Operations and Maintenance 13,208,424 8.04 71.13 Central Printing and Mailing 441,632 0.27 2.37

Data Processing 940,089 0.57 5.06 Special Items 1,823,703 1.11 9.82

Total $18,571,591 11.30% 100%

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Expenditure Detail - INSTRUCTION 2012-13 Preliminary Budget

2012-13 Budget % of Budget % of Category

Curriculum Staff Development $ 1,051,224 0.64 1.10

Supervision: Regular School 3,867,023 2.35 4.06

Teaching: Regular School 57,725,820 35.13 60.67

Exceptional Education & Student Services 18,361,033 11.17 19.30

Occupational Education 2,129,845 1.30 2.24

Teaching & Supervision – Special Schools 758,405 0.46 0.80

School Library and Audio-Visual Services 1,443,832 0.88 1.52

Computer-Assisted Instruction 2,745,648 1.67 2.89

Guidance Services 2,889,976 1.76 3.04

Other Pupil Services 2,330,596 1.42 2.45

Co-Curricular Activities 343,496 0.21 0.36

Interscholastic Athletics – Regular School 1,496,422 0.91 1.57

Total $95,143,320 57.90% 100% 68

Expenditure Detail - TRANSPORTATION 2012-13 Preliminary Budget

2012-13 Budget

% of Budget

% of Category

TOTAL

$7,893,384

4.80%

100%

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Expenditure Detail - OTHER COMMUNITY SERVICES 2012-13 Preliminary Budget

2012-13 Budget % of Budget % of Category

TOTAL $18,527 0.01% 100%

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Expenditure Detail - EMPLOYEE BENEFITS 2012-13 Preliminary Budget

2012-13 Budget % of Budget % of Category

New York State Retirement Systems $ 13,360,462 8.13 35.40

Social Security 6,675,428 4.06 17.69

Workers Compensation - 0.00 0.00

Life Insurance - 0.00 0.00

Unemployment Insurance 61,500 0.04 0.16

Medical Insurance 17,303,797 10.53 45.85

Other Benefits 340,418 0.21 0.90

TOTAL $37,741,605 22.97% 100%

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Expenditure Detail- LONG TERM DEBT, REVENUE ANTICIPATION & SPECIAL AID

2012-13 Preliminary Budget

2012-13 Budget % of Budget % of Category

Long Term Debt Funding 4,776,822 2.91 96.47

BAN Interest - 0.00 0.00

Revenue Anticipation - 0.00 0.00

Special Aid Fund 175,000 0.11 3.53

TOTAL $4,951,822 3.02% 100%

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Expenditure Summary 2012-13 Preliminary Budget

2012-13 Budget % of Budget

General Support 18,571,591 11.30

Instruction 95,143,320 57.90 Pupil Transportation 7,893,384 4.80 Other Community Services 18,527 0.01 Employee Benefits 37,741,605 22.97

Long Term Debt, Revenue Anticipation, and Special Aid

4,951,822 3.02

TOTAL $164,320,249 100%

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Estimated General Fund Appropriations (Expenditures) Comparison

2012-13 Preliminary Budget

57.90%

3.02%

11.30%

22.97%

0.01% 4.80% Instruction

L-T Debt

General Support

EmployeeBenefits

OtherCommunityServicesTransportation

Instruction

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REVENUES PROJECTED AMOUNT INFORMATION

State Aid – 19.70%

$32,370,000 -$780,000

Amount estimated in the Governor’s Proposed State Budget after analysis. Includes all projected state aids. (Reason for reduction is loss of Federal EJF aid of $1,964,276).

Sales Tax – 5.93%

$9,750,000 +$250,000

Amount based on last year’s receipts and extrapolation of first two payments of 2011-12 SY

Miscellaneous Revenues – 1.22%

$2,010,000 -$26,221

Amount includes health care services provided for non-resident students, tuitions, Medicaid reimbursement (Medicaid receipts down $50,000).

Payment in Lieu of Taxes (PILOTs) –

2.35%

$3,850,000 +$250,000

Industrial development agency agreements providing tax abatement to qualifying properties; revenue collected on reduced assessments is not included on tax roll.

Appropriated Fund Balance – 3.30%

$5,424,000 no change

Amount budgeted to offset the tax levy. No change from current year (2011-12).

Appropriated Reserves – 2.77%

$4,550,000 no change

The District continues to appropriate reserve funds to partially offset the 2012 Gap Elimination Assessment (GEA) included in the Governor’s State Aid Proposal. No change from current year (2011-12).

Property Tax Levy – 64.73%

$106,366,249 +$2,812,925

Amount necessary to collect from property owners to balance the spending plan. The levy amount is under the tax cap/tax threshold by $32,836. Also, it is estimated that $13,372,749 will be paid on behalf of our residents by the NY State STAR program.

Total – 100% $164,320,249

2012-13 Preliminary Budget - Estimated Revenue Detail

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2011-12 Estimated 2012-13 Appropriated Fund Balance $5,424,000 $5,424,000

Employee Benefit Liability Reserve $2,100,000 $750,000

Workers Compensation Reserve $500,000 $750,000

Repair Reserve $300,000 $300,000

Unemployment Reserve $150,000 $150,000

Retirement System Reserve $1,300,000 $2,300,000

Health Insurance Reserve $200,000 $300,000

Total $9,974,000 $9,974,000

Use of Appropriated Fund Balance & Reserves 2012-13 Preliminary Budget

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New York State Office of the State Comptroller Tax Cap Formulation #1 77

Tax Cap Formulation #2 New York State Office of the State Comptroller

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2011-12 Tax Levy $103,553,324 NYS Calculated Tax Base Growth Factor 1.0052 Subtotal 104,091,801 + Pilots Received in 2011-12 3,893,000 Subtotal 107,984,801 - General Fund Capital (0) Subtotal 107,984,801 Multiplied by Levy Growth Factor (2.0%) CPI=3.2% 1.02% Subtotal 110,144,497 - Pilots to be Received in 2012-13 (3,850,000) Subtotal 106,294,497 + Exclusions (Court Order & Pension Fund) 104,588 + Exclusions (General Fund Capital Expense) (0) 2012-13 Tax Levy Limit $106,399,085 Estimated Tax Cap/Tax Threshold Levy Increase $ 2,845,761 % Change in Tax Levy under tax threshold calculations 2.75%

Estimated Tax Cap/Tax Threshold 79

2012-13 Preliminary Budget Estimated Revenue Detail

64.73%

19.70%

5.93% 3.30% 2.77%

1.22%

2.35% Local Property Tax

State Aid

Sales Tax

Appropriated Fund Balance

Appropriated Reserves

Miscellaneous

PILOTs

Local Property Tax

State Aid

80

Next Steps: Management & Efficiency Work Group

Goal: $250,000 Savings in school

operations

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Next Steps: Continue Benchmarking Process

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Next Steps: Establish four internal work groups to review • Gifted Programming

Services • Summer School

• Staff Development Model

• AP Program & Course Offerings

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Work Group #1 Gifted Programming Services • Review philosophy,

program and selection criteria

• Review current research regarding 'best practices'

• Study instructional delivery models

• Investigate alternatives to current structure, including acceleration

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Work Group #2 Summer School Program • Review philosophy, purpose

and goals • Review referral process and

participation criteria • Review current program and

relevant research regarding 'best practices'

• Investigate instructional delivery models and alternatives to current structure

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Work Group #3 Staff Development Model

• Review current structures and articulate new procedures as warranted

• Establish the means by which specific courses offerings will be determined

• Define the considerations in terms of priority of need

• Ensure a process by which all staff are represented by the offerings

• Explore the research on professional development to include professional development models and best practices

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Work Group #4 Advanced Placement Courses

• Review philosophy, purpose, and goals

• Review current program and relevant research regarding 'best practices'

• Review referral process and participation criteria

• Review available data including student outcomes

• Use the benchmarking process to compare programs and results with identified districts

• Explore further actions to be taken to enhance the program

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Next Steps:

Continue to negotiate more cost saving measures with all employee bargaining units

88

Next Steps:

Begin plans for a new capital project in preparation for voter approval in

the next 6-12 months.

89

Lower tax levy Restore funding cuts in

certain areas Save for next year Or a combination….

2012-13 Budget Development

What if we get more aid?

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2012-13 Budget Development Timeline November - March Collect public & stakeholder feedback;

Develop preliminary budget

January 24 Budget Work Session & Public Forum

February 14 Review benchmarking data (class size; LOTE instruction); Discuss budget reduction options

February 28 Review of benchmarking data (Administrative staffing); Budget Work Session & Public Forum

March 6 2012-13 Preliminary Budget Presentation; Public Forum

March 20 Budget Work Session; Final review of Preliminary Budget

April 3 Board of Education adopts 2012-13 Proposed Budget

May 3 Public Hearing on 2012-13 Proposed Budget

MAY 15, 2012 ANNUAL DISTRICT BUDGET VOTE & SCHOOL BOARD ELECTION

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