1 st Presentation January 15, 2020 St Stay ay w within t the t - PowerPoint PPT Presentation

1 st Presentation January 15, 2020

• St Stay ay w within t the t e tax ca cap } Main intain Q Qualit ity P Prog rograms an and F Facilit cilitie ies } Meet M Manda dated R d Requirements

Unanswered Questions and Potential Implications • Building Aid • Special Education Placements • Stable Population with increased needs • Health Insurance/ Pharmacy costs

Budget Summary % % 2019 2019-20 20 2020 2020-21 21 Differen ence ce Ch Chan ange Budg dget $12, 2,48 480, 0,879 879 12,828 828,802 802 $347 47,923 923 2.79% 79% Revenue nue $3,733 733,072 072 3,929, 929,32 325 $196 96,253 253 5.26% 26% Fund nd Balance nce $325 25,218 218 0 -$325, 325,21 218 Levy Amount unt $8,422 422,589 589 $8,899 899,477 477 $476 76,888 888 5.66% 66%

Tax Levy Limit Calculation 2020-21 $8,422,589 Prior Year Tax Levy 1.0001 Tax Base Growth Factor x $8,423,431 $0 Prior Year PILOT + $8,4423,431 $522,587 Prior Year Exemptions (Capital Expenditures) - Adjusted Prior Year Levy $7,900,844 1.0181 Allowable Growth Factor ( lesser of CPI or 2%) x $8,043,850 $0 PILOTS for Coming Year + Tax Levy Limit $8,0432,850 Coming School Year Exemptions: $440,000 Capital Exclusion for 2019-20 + Maximum Allowable Levy $8,483,850 0.73%

• Unsure of SPED placements / Technology Needs • Final BOCES Costs have not been distributed • Executive Budget is not available yet • Unsure of building aid / transportation aid

} BOCES OPEB redistribution over 5 Years ◦ Final Year $ $57, 7,85 854 C 4 Credit 2020-21 2019-20 Change Percentage Proposed Budget Change Budget General $815,153 $862,537 $47,384 5.81% Support

School Projected BOCES Year Total Amount Paid Year Administrative Costs 1 2015-16 $65,366 $65,366 2 2016-17 $67,327 $132,693 3 2017-18 $66,667 $199,360 4 2018-19 $66,991 $266,351 5 2019-20 $68,944 $335,295 6 2020-21 $57,854 Still Owed Total $393,149 $57,854

2020-21 2020 21 2019 2019-20 20 ange Per ercen entage e Propos posed d Ch Chan Budget et Ch Chan ange Budget et Operations $554,500 $550,000 -$4,500 0.81% Maintenance $386,500 $390,000 $3,500 0.91%

• No Changes 2020 2020-21 21 2019-20 2019 20 ange Per ercen entage e Propos posed d Ch Chan Budget et Ch Chan ange Budget et Instructional $4,327,810 $4,426,646 $98,836 2.28%

Continue with Part Time CSE Chair • Additional Outside Placements? • 2020-21 2019-20 Change Percentage Proposed Budget Change Budget Special $1,045,459 $1,075,932 $30,473 2.91% Education

Private Public BOCES Total 2013-14 4 0 3 7 2014-15 4 0 4 8 2015-16 4 2 3 9 2016-17 4 2 3 9 2018-19 2 1 3 6 2019-20 0 1 5 6 2020-21 1 0 5 6

Berlin merger has minimal impact on budget 2020-21 2019-20 Change Percentage Proposed Budget Change Budget Co-Curricular $189,400 $191,900 $2,500 1.32% and Athletics

2020-21 2020 21 2019 2019-20 20 ange Per ercen entage e Propos posed d Ch Chan Budget et Ch Chan ange Budget et Information Technology $207,450 $214,000 $6,550 3.16%

} Stay with Bus Replacement Schedule ◦ Purchase V ase Van ◦ Purchase 6 ase 66 P Passen senger er B Bus 2020 2020-21 21 2019-20 2019 20 $ % Propos posed d Budget et Ch Chan ange Ch Chan ange Budget et Trans $836,380 $885,000 $48,620 5.81%

} ERS- Rate increasing from 10.5% – 10.6% } TRS- Rate decreasing from 10.6%- 8.9% } Worker’s Comp } Social Security } Unemployment } Insurance } Bon ond Paymen ents ts } Interfund Transfers

2020-21 2020 21 2019 2019-20 20 $ $ % Propos posed d Budget et Chan Ch ange Ch Chan ange Budget et Undistributed $4,123,424 $4,232,787 $109,363 2.65% Expenses

• St Stay ay w within t the t e tax ca cap } Main intain Q Qualit ity P Prog rograms an and F Facilit cilitie ies } Meet M Manda dated R d Requirements

ACCT DESCRIPTION Propose sed Dif ifference Budge get Chan ange ge Budge get A 1090 Int. & Penalties On $10,000 $15,000 $5,000 50.00% Real Prop. Taxes A 1311 TUITION $8,000 $8,000 $0 0.00% Continuing A 1315 $18,000 $12,000 $0 0.00% Education Tuition A 1489 Other Charges For $70,000 $35,000 $0 0.00% Services Tuition - Out Of A 2395 $50,000 $45,000 $22,000 78.60% State Interest And A 2401 $36,000 $36,000 $13,000 56.50% Earnings Sale Of A 2666 Transportation $2,000 $8,000 $0 0.00% Equipment Refund Of Prior A 2703 $90,000 $90,000 $0 0.00% Years Expense A 2770 Other Unclassified $200,000 $240,000 $40,000 20.00% Revenues A E-RATE $50,000 $50,000 $0 0.00% 2770..1 Total R Revenue nue $552 000 $574 00 $67 000 13 21%

State Aid 2019-20 2020-21 Difference Foundation Aid $2,344,167 $2,350,000 $5,833 BOCES Aid $194,914 $195,000 $86 High Cost Excess Aid $2,581 $2,500 -$81 Private Excess Cost Aid $42,496 $43,000 $504 Instructional Material Aids $37,702 $38,000 $298 Transportation Aid $207,584 $240,000 $32,416 High Tax Aid $143,187 $143,000 -$187 Supplemental Excess Cost $3,825 $3,825 $0 Aid $375,000 $220,384 Building Aid $154,616 Total State Aid $3,131,072 $3,390,325 $259,253

Budget Summary % % 2019 2019-20 20 2020 2020-21 21 Differen ence ce Ch Chan ange Budg dget $12, 2,48 480, 0,879 879 12,828 828,802 802 $347 47,923 923 2.79% 79% Revenue nue $3,733 733,072 072 3,929, 929,32 325 $196 96,253 253 5.26% 26% Fund nd Balance nce $325 25,218 218 0 -$325, 325,21 218 Levy Amount unt $8,422 422,589 589 $8,899 899,477 477 $476 76,888 888 5.66% 66%