MARLBORO CENTRAL SCHOOL DISTRICT

Proposed Budget

2015-2016March 19, 2015 Joseph DiLorenzo

Interim Superintendent

Budget Development Process

Oct. 1, 2014 - Budget Review- Administrative Planning & Review

Jan. 8, 2015 - BOE Meeting/Budget Review - Presentation of YTD current budget performance

Jan. 22, 2015 -BOE Meeting-Budget Presentation Student Services

Feb. 19 2015 -BOE Meeting- Budget Presentation –Facilities, Athletics, Technology

Mar. 1 2015 -2015-2016 tax levy limit calculation to Comptroller and SED

March 5- 2015 -BOE Meeting – Budget Presentation- Curriculum and Instruction

Budget Development Process, con’t.March 19, 2015 Board of Education Meeting - Budget Review – Fine tuning of proposed

budget reflecting any new information.

If necessary, adoption of Special Propositions for Budget, in

order to be published in Notice of Annual Meeting on (four times, forty-five days prior) April 4 (Saturday) – First

Advertisement – April 3 (Friday)

April 9, 2015 Board of Education – Budget Workshop - Review and Recap of 2015-16

Budget

April 16, 2015 Board of Education – Budget Workshop -Budget and Property Tax

Report Card adoption

Review and Recap of 2015-16 Budget / Budget Adoption

April 13-17, 2015 Advertise 2nd Legal Notice

Budget Development Process, con’t.

April 20, 2015 Deadline for filing Board Candidate Petitions and deadline for

questions or propositions at Annual District Election

(30 days prior to vote)

April 23, 2015 Board of Education (If Needed) –Final date for budget adoption

(4/24).

April 24, 2015 Budget available to the public (14 days prior to vote and 7 days prior to Budget Hearing).

April 27, 2015 Submission of Revised Property Tax Report Card to SED (Within

24 hours of budget adoption but No later 24 days prior to vote).

Submission of Salary Disclosure to SED.

April 27-May 1, 2015 Advertise 3rd Legal Notice

Budget Development Process, con’t.

May 7, 2015 Board of Education Workshop

Budget Hearing @ 7:30PM (7 to 14 days prior to budget vote)

May 11, 2015 newsletter mailed out to voters (no later than (6) six days prior to vote).

May 5 – 15, 2015 Advertise 4th Legal Notice

May 19, 2015 UNIFORM BUDGET VOTE DAY – DISTRICT ANNUAL

MEETING & ELECTION, 6 A.M. TO 9:00 P.M., Marlboro

Elementary School Gymnasium

Deadline (5:00PM) for receipt of all Absentee Ballots in order

to be counted in the election vote.

Mandatory revote date, June 16, 2015(3rd Tuesday in June)

Public hearing June 11, 2015

Newsletter Mailing June 2, 2015

First Advertisement June 9, 2015

Second Advertisement June 10, 2015

FUNCTION CODE SBM CODE ADMIN PROGRAM CAPITAL TOTAL

Board of Education 1099.00 $ 58,282 $ 58,282

Central Administration 1299.00 $ 262,569 $ 262,569

Finance 1399.00 $ 524,031 $ 529,989

Legal Services 1420.00 $ 60,000 $ 40,000 $ 100,000

Personnel 1430.00 $ 175,800 $ 175,800

Records Management 1460.00 $ 1,000 $ 1,000

Public Information 1480.00 $ 13,500 $ 13,500

Operations of Plant 1620.00 $ 2,197,956 $ 2,197,956

Maintenance of Plant 1621.00 $ 515,694 $ 515,694

Other Central Services 1699.00 $ 52,856 $ 623,292 $ 676,148

Refund of Taxes 1964.40 $ 5,000 $ 5,000

Other Special Items 1998.00 $ 427,300 $ 427,300

Curr. Dev. & Supervision 2010.00 $ 116,173 $ 118,838

Supervision Reg. School 2020.00 $ 1,579,794 $ 1,580,994

Res. Eval. & Planning 2060.00 $ 25,000 $ 25,000

Instruction (Net of Supv.) 2999.00 $ 24,739,448 $ 24,732,326

Other Dist. Transportation 5510.00 $ 166,200 $ 49,700

Contract Transportation 5540.00 $ 3,043,978 $ 3,090,000

Employee Benefits 9098.00 $ 1,249,234 $ 9,861,492 $ 621,670 $ 11,729,619

Debt Service 9898.00 $ 5,765,850 $ 5,765,850

Other Transfers 9951.00 $ 70,000 $ 70,000

Totals $4,545,539 $ 38,544,410 $ 9,106,326 $ 52,196,275

3 PART BUDGET PRESENTATION

ADMINISTRATIVE PROGRAM CAPITAL TOTAL

2015-2016 $4,545,539 $ 38,544,410 $ 9,106,326 $ 52,196,275

8.71% 73.85% 17.45% 100.00%

2014-2015 $4,376,614 $38,315,439 $9,104,249 $51,796,302

8.45% 73.97% 17.58% 100.00%

CHANGE$168,925 $228,971 $2,077 $399,973

BUDGET COMPARISON

WHAT IS INCLUDED IN THE ADMINISTRATIVE BUDGET?

- The Board of Education and related expenses

- The Superintendent’s Office

- The Business Office

- Financial Auditing

- The Personnel/Technology Office

- 60% of Legal Expenses

- Insurance Premium Expenses

- BOCES Administrative Charges

- The Curriculum Office

- The Student Services Office

- All Building Principals

- All Building Assistant Principals

- All Building Clerical Staff

- All Employee Benefits associated with above staff

2015-2016 BUDGETARY ALLOCATION

$4,545,539

$38,544,410 $9,106,326

3 Part Budget

Administrative

Program

Capital

POTENTIAL 15-16 BUDGETS AND LEVIES COMPARISON TO 14-15 BUDGET AND LEVY

PROPOSED 15-16 BUDGET INCLUDES APPROPRIATION OF $1,070,710 OF RESERVES/FUND BALANCE

2014-2015 Proposed 2015-2016 $ Increase % Increase

Budget $51,796,302 $52,196,275 $399,973 0.77%

Levy $35,786,035 $35,465,477 -$320,558 -0.90%

2014-2015 Contingent 2015-2016 $ Increase % Increase

Budget $51,796,302 $52,112,775 $316,473 0.61%

Levy $35,786,035 $35,786,035 $0 0.00%

2014-2015 Tax Cap 2015-2016 $ Increase % Increase

Budget $51,796,302 $52,633,695 $837,393 1.62%

Levy $35,786,035 $36,623,428 $837,393 2.34%

$50,000,000

$51,000,000

$52,000,000

$53,000,000

2012-2013 2013-2014 2014-2015 2015-2016

$52,954,958

$50,421,603

$51,796,302$52,196,275

Budget History

Budget

BENEFIT COSTSUPPORT HS SOCIAL STUDIES $6,500

ADD 7TH GRADE SPANISH $13,000

SUPPORT MS MATH AIS $6,500

SUPPORT MS READING AIS $6,500

ESOL REQUIREMENT (K-12) $13,092

FULL TIME C&I DIRECTOR $62,000

FACILITIES DIRECTOR $39,500

MES COMPUTER AIDE $0

MODIFIED SPORTS $23,000

SPECED CLASS (HIGHLAND) ($88,163)

TOTAL $81,929

SUMMARY OF ENHANCED 2015-2016 PROGRAMS

$34,000,000

$36,000,000

$38,000,000

$40,000,000

2012-2013 2013-2014 2014-2015 2015-2016

$40,602,789

$35,019,116

$35,786,035

$35,465,477

Historical Levies

Levy

2015-2016

Percentage Tax

Increase From

2014-2015

15-16

Proposed

Levy

15-16

Contingent

Levy

15-16 Tax

Cap Levy

Marlborough &

Plattekill1.95% 2.88% 5.28%

Newburgh 1.95% 2.88% 5.28%

ESTIMATED TAX RATE INCREASE

Disclaimer: Tax Rate estimates are based on fixed 14-15 data. This includes municipal valuations and equalization rates. These variables will change and it will have an impact on the actual tax rate increases although it is not expected this impact will be significant.

$60.30418

$65.96400

$75.71566 $77.19519

$20.51548

$23.69428

$27.43936

$27.97554

$10

$15

$20

$25

$30

$35

$40

$40

$50

$60

$70

$80

$90

2012-2013 2013-2014 2014-2015 2015-2016

Newburgh Tax Rate M&P Tax Rate

Historical Tax Rates

MA

RL

BO

RO

UG

H &

PL

AT

TE

KIL

L

NE

WB

UR

GH

PROPOSED

BUDGET

15.49%

15.81%

1.95%

1.95%

9.39%

14.78%

Estimated Annual Tax

Increase for $250,000

Sale Price Home

15-16

Proposed

Levy

15-16

Contingent

Levy

15-16 Tax

Cap Levy

BASIC STAR

M&P $116 $171 $315

Newburgh $122 $179 $329

ENHANCED

STAR

M&P $96 $142 $260

Newburgh $97 $143 $262Tax Freeze Rebate Update – The MCSD expects to be compliant with the tax freeze rebate year 2

requirements. STAR eligible property owners will receive a rebate for the 14-15 SCHOOL YEAR TAX INCREASE IN ADDITION TO THE 15-16 SCHOOL YEAR TAX INCREASE in the Fall of 2015.

2015-2016 Enhanced Transportation ProgramATTRIBUTE EXISTING PROGRAM NEW PROGRAM

CAMERAS A few out of district buses2 cameras on every large bus,

1 camera on small bus

VOICE RECORDING A few out of district buses2 on every large bus, 1 on

small bus

VEHICLE SPEED RECORDING A few out of district buses Every conforming vehicle

HARD BRAKE RECORDING A few out of district buses Every conforming vehicle

RED FLASHERS RECORDING A few out of district buses Every conforming vehicle

STOP ARM RECORDING A few out of district buses Every conforming vehicle

AVG FLEET AGE 82% > 8 years < 7 years

OLDEST VEHICLES 25-30 Years 10 Years

SAFETY DIRECTOR None Part time

CHILD CHECK SAFETY SYSTEM No Yes

GPS VEHICLE TRACKING No Yes

YOUNG CHILD DROP OFF REQUIREMENT K K,1,2

DOT SAFETY INSPECTION PASSING RATE <88% >95%

Expected Reduction in Transportation Costs = $6,652/YR

2015-2016 Proposed Budget Summary

- The Proposed 2015-2016 Budget is $52,196,275

- This is an increase in spending of $399,973

- This is a 0.77% increase in spending

- The Proposed 2015-2016 Tax Levy is $35,465,477

- This is a DECREASE in the levy from last year of $320,558.

- This is a DECREASE of 0.90%

- The Proposed 2015-2016 Budget includes:

- The appropriation of $1,070,710 of reserves and/or fund balance

- The first year of a five year transportation contract

- The first year of a ten year inter-municipal lease of a fueling station

- The Proposed 2015-2016 Budget will result in an estimated tax rate increase of 1.95%

- The 2015-2016 contingent budget would result in a higher tax levy than currently

proposed and an estimated tax rate increase of 2.88%

QUESTIONS ????