2019-2020 Preliminary Budget

March 2019

2019-2020 PRELIMINARY BUDGET

Planning Priorities• Preserve academic & extracurricular

programming for students.

• Build and manage a fiscally responsible budget that taxpayers can support.

• Prioritize expense reductions and maximize potential savings.

WCSD’s 2019 New York State Girls Hockey Champions!

Photo credits: James P. McCoy/Buffalo News

2019-2020 PRELIMINARY BUDGET

EXPENSE - PROGRAM CONTINUATION

EXPENSE AREA AMOUNT

Employee Salaries $ 3,598,562Social Security (FICA) $ 425,000Health Insurance $ 400,000BOCES Services $ 400,000Contract Services & Supplies $ 450,000

Total Required Expense Increases $5,273,562

2019-2020 PRELIMINARY BUDGET

EXPENSE - PROGRAM SUPPORT

EXPENSE AREA AMOUNT

InstructionUnits of Study: Continued implementation* -0-LOTE-Languages Other Than English - Mandarin $100,000

Administration** Enhance administrative support at elementary schools

$154,000

Total Program Support Increase $254,000

*Explore other funding sources to continue implementation.**Supports Year 2 of three-year implementation plan.

2019-2020 PRELIMINARY BUDGET

TOTAL EXPENSE INCREASE

Program Continuation $ 5,273,562

Added Program Support $ 254,000

Total 2019-2020 Budget Increase $ 5,527,562

2019-2020 PRELIMINARY BUDGET

ANTICIPATED EXPENSE REDUCTIONS

Utilities $ (75,000)TRS (Teacher Retirement System; rate reduction) $ (425,000)Teacher Retirements $ (500,000)Facility Repair Reserve $ (8,413)Computer Supplies $ (50,000)Legal $ (100,000)

Total Expense Reductions $ (1,158,413)

2019-2020 PRELIMINARY BUDGET

EXPENSE SUMMARY

2018-2019 Base Budget $ 190,815,689

Total Expense Increase $ 5,527,562Anticipated Expense Reduction $ (1,158,413)

Net Expense Increase $ 4,369,1492019-2020 Preliminary Budget Total $ 195,184,838

Percent Budget Increase 2.29%

2019-2020 PRELIMINARY BUDGET

Williamsville CSDNew York State Tax Cap

(a/o March 2019)

NYSTax Cap3.18%

ProjectedLevy Increase:

$3,875,057Or a

3.15% Increase($36,000 under tax cap)

2019-2020 PRELIMINARY BUDGET

REVENUE SUMMARY

2018-19 Base Budget $ 190,815,689Tax Levy $ 3,875,057State Aid $ 363,491Other Revenue $ 130,601

Total Estimated Revenue Increase $ 4,369,149

2019-2020 Revenue Budget $ 195,184,838

2019-2020 Budget Development

Preliminary Budget Summary

2019-2020 PRELIMINARY BUDGET:

$195,184,838Estimated Budget Increase:

$4,369,149 or 2.29%Estimated Tax Levy Increase:

3.15% (Below NYS Tax Cap)

Estimated Tax Rate Increase: 2.36%*

*Based on 2018 equalization rates

Goin’ Bald for Bucks at Transit Middle 3.01.19

2019-2020 PRELIMINARY BUDGET

Maintains current level of instructional & extracurricular programming for students.

Maintains focus on Physical,

Mental, Emotional well-

being of students at all

levels.

Introduces Mandarin

Chinese as new high school

LOTE elective.

Continues to offer expansive

AP course selection; supports

university & college

partnerships.

2019-2020 PRELIMINARY BUDGET

Provides more classroom

supply funds that will reduce extra costs for

parents.

Supports second year of 3-year plan to

strengthenadministrative support at the

elementary level.

Continues to support a high

level of professional development

for all teachers and staff

members.

Keeps tax levy increase below

the state tax cap.

TIMELINE2019-2020 Budget Development

• Program Continuation Report• Required Expenses

Jan. 8 – Board Meeting

• Tax Cap Review• Initial Revenue Outlook • Budget Reduction Options, if necessary

Feb. 12 – Budget Work Session

• 2019-2020 Preliminary Budget Presentation• Consider Proposition Resolutions

Mar. 12 – Board Meeting & Budget Forum

• Review revenue estimates, impact of tax cap, and critical cost components

• Discuss Budget Reduction Items, as needed• Adopt Proposition Resolutions

Mar. 26 – Budget Work Session

• Adopt 2019-2020 Proposed Budget

April 9 – Board Meeting

• Annual Budget Hearing• PTSA School Board Candidates’ Night

May 9 – Budget Hearing

• Annual Budget Vote and School Board Election

May 21 – VOTE!

2019-2020 Preliminary Budget

March 2019