2018-2019 APRIL 16, 2018 2018-19 BUDGET PROPOSITION SHALL THE - PowerPoint PPT Presentation

TRUMANSBURG CENTRAL SCHOOL DISTRICT PROPOSED BUDGET 2018-2019 APRIL 16, 2018

2018-19 BUDGET PROPOSITION SHALL THE FOLLOWING RESOLUTION BE ADOPTED, TO-WIT RESOLVED: That the Board of Education of the Trumansburg Central School District, in the Counties of Tompkins, Schuyler, and Seneca, New York, by and hereby is authorized to expend the sums set forth in the General Fund Appropriations in the amount of $26,664,946 and to levy the necessary tax therefore.

2018-19 PROPOSITION FOR PURCHASE OF SCHOOL BUSES SHALL THE FOLLOWING RESOLUTION BE ADOPTED, TO-WIT RESOLVED: Resolved that the Board of Education of the Trumansburg Central School District is hereby authorized to expend up to $300,000 from the existing vehicle and equipment reserve fund for acquisition of 3 full-sized buses.

2018-19 PROPOSITION FOR ULYSSES LIBRARY TAX SHALL THE FOLLOWING RESOLUTION BE ADOPTED, TO-WIT RESOLVED: Resolved that the board of education of the Trumansburg Central School District, in the counties of Tompkins, Schuyler, and Seneca, New York, is hereby authorized to raise the tax levy by $3,566 (from $114,931 to $118,497) for the support of the Ulysses Philomathic Library, and such sum shall be paid annually to the Trustees of said library.

EXPENDITURE BUDGET HISTORY 2015-2016 $26,016,051 2016-2017 $24,821,750 2017-2018 $24,808,744 2018-2019 $26,664,946 7.5% With Transfer to Capital 5.5% Without Transfer to Capital

2018-2019 PROPERTY TAX CAP Tax Levy Tax Base Allowable Tax Levy Limit Carryover Growth Factor Growth Factor 2017-2018 1.0124% 1.0126% $10,908,880 $100,000 $10,808,880 2018-2019 $11,211,053 1.0078% 1.02% $11,211,053 $0 Remaining Tax Levy Limit + Exclusions= Adjusted Tax Levy Limit Additional Tax Revenue = $ 402,173 Tax Levy Increase = 3.7%

2018-2019 PROPERTY TAX RATE Tax Levy Tax Levy Tax on a $100,000 Full Value Tax Increase Home Rate Without STAR 2017-2018 2% $1,897 $18.97 $10,808,880 2018-2019 $1,967 3.7% $19.67 EST $11,211,053 ($70 Increase) Tax Levy Increase = 3.7%

PROPOSED REVENUES 2016-2017 2017-2018 2018-2019 Actual Approved Increase (Decrease) Revenue Budget Proposed TOTAL TAX LEVY $ 10,634,174 $ 10,808,880 $ 11,211,053 $ 402,173 TOTAL LOCAL REVENUES 839,616 711,999 746,100 34,101 TOTAL STATE AID 13,386,233 12,947,365 13,377,944 430,579 TOTAL FEDERAL AID 38,347 30,000 30,000 - TRANSFER FROM DEBT 25,000 500,000 475,000 SERVICE APPROPRIATED FUND 245,000 460,849 215,849 BALANCE APPROPRIATED RESERVES 10,000 40,500 339,000 298,500 TOTAL REVENUES AND $ 24,908,370 $ 24,808,744 $ 26,664,946 $ 1,856,202 APPLIED RESERVES

FUND BALANCE AND RESERVES BALANCE JUNE ESTIMATED ALLOCATED TO ESTIMATED 30,2017 INCREASE 2018-19 BALANCE FUND BALANCE AND (DECREASE) IN BUDGET JUNE 30, 2019 RESERVES 2017-18 Unemployment Insurance Reserve $ 277,326 $ (10,000) $ (10,000) $ 257,326 Retirement Contribution Reserve 1,958,723 1,629,723 (329,000) Capital Reserve, Fund Balance 4,524,431 500,000 … Estimate for Construction 3,824,431 (1,200,000) Capital Reserve, Transportation 420,822 (117,827) (300,000) 2,995 Reserve for Repairs 64,516 - 64,516 Assigned Appropriated Fund ` Balance 245,500 460,849 460,849 (245,500) Unassigned Fund Balance 1,026,586 300,000 (460,849) 865,737 $ 8,517,904 $ (73,327) $ (1,339,000) $ 7,105,577 Unassigned Fund Balance = 3.25% of 2018-19 Budget

NEW YORK STATE THREE PART BUDGET DESCRIPTIONS Administrative Component - Board of Education, Superintendent, Business Administration, and related services for the Administration of the school as well as Central Office. Program Component - Instruction, Special Education, Occupational Education, Summer School, Adult Education, and all related services that enable the district to deliver a sound curriculum. Capital Component - Debt service, lease expenditures, operations & maintenance, custodial salaries and benefits, service contracts, utilities and bus purchases.

HISTORICAL COMPONENT SPENDING

Administrative Component (1 of 2) 2016-2017 2017-2018 2017-2018 2018-19 Increase ACTUAL APPROVED PROJECTED PROPOSED (Decrease) Board Of Education $ 59,769 $ 59,375 $ 57,023 $ 60,380 $1,005 District Clerk 6,630 6,630 6,630 6,870 240 District Meeting 2,749 5,380 1,831 5,390 10 Chief School 217,585 216,757 208,709 218,970 2,213 Administrator Business Administration 299,030 252,152 257,720 258,410 6,258 Auditing 18,600 24,000 21,900 24,000 - Tax Collector 25,611 24,450 24,450 25,120 670 Legal 4,004 23,500 7,812 23,500 -

Administrative Component (2 of 2)* 2016-2017 2017-2018 2017-2018 2018-2019 Increase ACTUAL APPROVED PROJECTED PROPOSED (Decrease) Personnel $ 45,898 $ 48,410 $ 49,889 $ 59,570 $ 11,160 Public Information and 25,108 28,500 20,437 19,520 (8,980) Services Central Printing & 59,788 65,444 56,717 63,400 (2,044) Mailing Unallocated Insurance 2,726 3,200 2,570 3,200 - BOCES Administrative 313,783 315,656 315,366 330,700 15,044 Costs BOCES Capital Expenses 25,197 24,516 24,490 24,800 284 Curriculum Development 21,866 7,100 102,031 10,620 3,520 and Supervision Supervision-Regular 660,807 695,831 758,269 786,700 90,869 School Benefits 412,017 692,061 644,520 748,308 56,247 TOTAL $ 2,201,168 $ 2,492,962 $ 2,560,364 $ 2,669,458 $ 176,496 ADMINISTRATIVE *Reclassified Salaries of Dean of Students and Director of Special Education as Administrative

Program Component (1 of 3) 2016-2017 2017-2018 2017-2018 2018-2019 Increase ACTUAL APPROVED PROJECTED PROPOSED (Decrease) Legal $ 4,004 $ 23,500 $ 7,812 $ 23,500 $ - In service Training and 107,492 148,849 94,171 225,805 76,956 Instruction Teaching-Regular School 5,357,900 6,066,233 5,666,855 6,070,450 4,217 Program for Students with 2,706,484 2,779,065 3,518,472 3,842,895 1,063,830 Disabilities Occupational Education 695,973 721,641 745,664 793,010 71,369 Teaching-Special Schools 5,938 43,529 48,565 - (43,529)

Program Component (2 of 3) 2016-2017 2017-2018 2017-2018 2018-2019 Increase ACTUAL APPROVED PROJECTED PROPOSED (Decrease) School Library $ 237,929 $ 254,082 $ 205,024 $ 242,275 $ (11,807) Computer Assisted Instruction 1,293,455 1,347,660 1,162,708 1,351,875 4,215 Guidance-Regular School 491,664 510,145 517,296 508,940 (1,205) Health Servics 137,379 190,112 142,517 156,905 (33,207) Diagnostic Screening 5,000 1,320 2,000 (3,000) Psychological Services 228,680 241,818 254,084 258,200 16,382 Social Work Services 2,624 431 4,000 1,376 Pupil Personnel Servics 71,622 29,819 30,405 31,320 1,501

Program Component (3 of 3) 2016-2017 2017-2018 2017-2018 2018-2019 Increase ACTUAL APPROVED PROJECTED PROPOSED (Decrease) Co-Curricular $ 131,770 $183,435 $ 159,485 $ 162,450 $(20,985) Interscholastic Athletics 358,435 337,606 278,078 355,050 17,444 District Transportation Services 996,580 1,057,959 923,138 995,850 (62,109) Garage Building 22,790 35,013 123,885 128,000 92,987 Civic Activities 25,977 28,600 10,410 33,950 5,350 Census 5,000 - 5,000 - Transfer to Other Funds 120,322 99,000 93,623 165,000 66,000 Benefits 4,245,943 4,409,841 4,149,933 4,818,200 408,359 TOTAL PROGRAM $ 17,240,337 $ 18,520,531 $ 18,133,876 $ 20,174,675 $ 1,654,144

Capital Component 2016-2017 2017-2018 2017-2018 2018-2019 Increase ACTUAL APPROVED PROJECTED PROPOSED (Decrease) Operation of Plant $ 871,001 $ 1,057,789 $ 997,539 $ 970,315 $ (87,474) Maintenance of Plant 553,154 543,304 636,974 535,080 8,224) Repairs Vehicle, Equipment, 240,000 - - Building Refund on Real Property Taxes 1,107 3,000 - 3,000 - Bus Purchases 220,000 337,553 30,000 - (190,000) Debt Service 2,186,725 1,576,250 1,530,258 1,425,650 (150,600) Transfer to Capital Fund* 308,419 100,000 100,000 535,000 435,000 Benefits 284,231 294,908 277,139 321,768 26,860 *35K Safety and Security 4,444,637 3,795,251 3,879,463 3,820,813 25,562 TOTAL $23,886,142 $ 24,808,744 $ 24,573,703 $26,664,946 $ 1,856,202

Summary of Components 2016-17 2017-18 PROPOSED Increase ACTUAL APPROVED 2018-19 (Decrease) ADMINISTRATIVE $ 2,332,778 $ 2,492,962 $ 2,532,715 $ 39,753 CAPITAL 4,444,637 3,795,251 3,820,813 25,562 PROGRAM 17,108,727 18,520,531 20,311,418 1,790,887 TOTAL GENERAL FUND BUDGET $ 23,886,142 $ 24,808,744 $ 26,664,946 $ 1,856,202 Increase from 2017-18 Budget to 2018-19 Budget 7.5% Without Transfer to Capital 5.5%

EMPLOYEE BENEFITS 2016-2017 2017-2018 2018-2019 ACTUAL APPROVED PROPOSED Increase (Decrease) State Retirement $ 247,348 $ 302,499 $ 329,000 $ 26,501 Teachers' Retirement 875,295 803,597 975,000 171,403 Social Security 735,524 843,492 873,000 29,508 Workers' Compensation 138,737 148,995 190,000 41,005 Unemployment Insurance 5,897 4,000 10,000 6,000 Hospital, Medical, Dental Insurance 2,867,908 3,098,255 3,315,000 216,745 Dental Hlth. Insurance 66,056 62,975 62,975 - Other (specify) 5,427 133,000 133,300 300 TOTAL BENEFITS $ 4,942,192 $ 5,396,813 $ 5,888,275 $ 491,462