Alden Central School District Budget. Board of Education Meeting March 15, 2018

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1 Alden Central School District Budget Board of Education Meeting March 15, 2018

2 Agenda Board Member Questions from March 1 st Presentation State Update Updated Budget Discussion

3 State Update

4 Revenue Governor s State Aid Proposal Proposed $769 million increase in State Aid $288 million increase in Foundation Aid Each district is guaranteed a 0.25% increase over the current year High need districts will receive 81% of the increase - Alden is not a high needs district $317 million increase in expenditure driven aids For : Caps growth in BOCES and Transportation Aid at 2% Caps growth in Building Aid to 2%, prorating each district s share of the reduction within the statewide cap $64 million increase in Fiscal Stabilization Funds $50 million for Community Schools Aid formula $15 million to expand pre-k program for 3 and 4 year olds in high need districts

5 Governor s Budget Other Proposal Highlights Summer Special Education Programs Approved tuition expense X State sharing ratio (minimum of.25, Max of.9) Will reduce the reimbursement rate for the majority of the districts Ban of Lunch Shaming Plans Develop and submit plan to Commissioner ensuring students with unpaid meal fees are not treated differently than other students Increase the school lunch reimbursement rate $0.25 per meal for districts that purchase 30% or more of food product from in-state farmers, growers or processors School Bus Safety Purchase and install school bus safety cameras (not Transportation Aidable) Impose monetary liability on drivers who illegally pass school buses Partner with local law enforcement and may receive all or a portion of the $250 fine resulting from violations Revenue received from fines can pay for cameras

6 State Update Assembly s Proposal Proposed $1.5 billion increase in education funding $1.2 billion increase in Foundation Aid (triple the Governor's proposal) Commitment to a four year phase-in of the Foundation Aid formula Authorization for districts to create a TRS reserve fund Increase in aidable limit on BOCES teachers salaries Rejects the Governor s proposal to cap growth in BOCES, transportation and building aid Rejects the Governor s proposal to shift summer school special education costs to districts

7 State Update Senate s Proposal Proposed $957 million increase in education funding $717 million increase in Foundation Aid Rejects the Governor s proposal to cap growth in BOCES, transportation and building aid Add a school safety and security package that would establish grant programs for security officers, mental health professionals and other safety initiatives Changes to Charter School laws including the elimination of the charter school cap, creation of a building aid program and increases in tuition

8 Updated Budget

9 Preliminary Expenditure Budget as of February 1, 2018 $34,554, Projected Budget Adjustments: TRS rate adjustment 3/1/2018 ($46,123) Savings from 3 teacher retirements 3/1/2018 ($181,132) BOCES pricing adjustments 3/1/2018 ($11,764) Educational program reductions due to student course selections, decreasing enrollment, and reorganization of some academic programs (4.5 FTEs) Administrative reductions, including Board of Education trainings and conferences 3/1/2018 3/1/2018 ($308,722) ($10,000) Possible additional unemployment costs 3/1/2018 $56,550 Savings from 1 teacher and 1 administrator retirements 3/15/2018 ($139,732) BOCES pricing adjustments 3/15/2018 $29,615 Health insurance rate adjustment 3/15/2018 ($58,430) Add 1.0 FTE Elementary position to reduce class sizes 3/15/2018 $65,715 Add 0.5 FTE Teacher Aide to support One-to-World Initiative 3/15/2018 $22,282 ($581,741) Revised Expenditure Budget as of March 15, 2018 $33,972,380 Revenue: Non-Property Tax Revenue $15,912,163 Property Tax Levy % Increase 14,916,667 Total Revenue $30,828,830 Use of Fund Balance: Appropriated Fund Balance for Next Year's Taxes 3,000,000 Debt Service Reserve 87,000 Unemployment Reserve 56,550 Total Fund Balance 3,143,550 Total Revenue and Fund Balance $33,972,380 Revenues and expenditures are not yet finalized. They will be revised as additional information is received throughout the budget process.

10 Preliminary Expenditure Budget Breakdown of the Preliminary Budget by Expenditure Category Category Budget Budget Dollar Change Salaries $17,163,122 $17,311,436 $148,314 Benefits 8,254,525 8,687, ,521 Equipment 192, ,351 (50,184) Supplies/Books 1,053,391 1,088,229 34,838 Contractual 3,042,186 2,875,551 (166,635) BOCES 2,314,714 2,634, ,288 Debt Service 2,259,303 1,133,765 (1,125,538) Transfer to Capital 100, ,000 0 Total $34,379,776 $33,972,380 ($407,396) Decrease over the current year -1.18%

11 Proposed Expenditure Budget by Component Component Variance Administrative $3,170,738 $3,252,303 $81,565 Program 25,444,345 26,174, ,860 Capital 5,764,693 4,545,872 (1,218,821) Total $34,379,776 $33,972,380 ($407,396) Percent Decrease -1.18%

12 Budget Unknowns Additional staffing changes: Kindergarten enrollment Additional elementary teacher included in budget proposal To cover kindergarten enrollment if higher than anticipated or can be used to reduce class size at another grade level The State budget process: State budget is due by April 1 st Could positively or negatively impact the proposed budget Tax Levy: Need to finalize the tax levy prior to adopting the budget, currently 2.49% Could be higher or lower depending on the State budget and other unknown expenditure factors

13 Where do we go from here? Proposed Required Expenditure Expenditure Tax Levy Tax Levy Tax Levy Expenditure $ Increase/ % Increase/ To Support $ Increase/ % Increase/ Budget (Decrease) (Decrease) Budget (Decrease) (Decrease) Comments $33,610,317 -$769, % $14,554,604 $0 0.00% Would require 50% Voter approval to pass budget $33,683,090 -$696, % $14,627,377 $72, % $33,755,863 -$623, % $14,700,150 $145, % $33,828,636 -$551, % $14,772,923 $218, % $33,865,023 -$514, % $14,809,310 $254, % $33,901,409 -$478, % $14,845,696 $291, % $33,937,796 -$441, % $14,882,083 $327, % $33,972,380 -$407, % $14,916,667 $362, % $34,202,067 -$177, % $15,146,354 $591, % Tax Cap Limit Amount Would require 60% Voter approval to pass budget $34,554,121 $174, % $15,498,408 $943, %

14 Rank School District Tax Levy Tax Levy Tax Levy Tax Levy Tax Levy Tax Levy Percent Change (from to ) Average Annual Change 1 Jamestown City SD 14,641,567 14,641,567 14,641,567 14,860,842 14,641,567 14,641, % 0.00% 2 Cheektowaga-Sloan UFSD 15,331,487 14,882,613 15,089,534 15,232,624 15,236,351 15,364, % 0.04% 3 Dunkirk City SD 9,614,516 9,614,516 9,705,854 9,361,295 9,548,521 9,771, % 0.33% 4 Alden CSD 14,127,454 14,551,328 14,554,604 14,554,604 14,554,604 14,554, % 0.60% 5 Cleveland Hill UFSD 11,778,307 12,189,370 12,278,352 12,155,568 12,060,755 12,299, % 0.89% 6 Southwestern CSD 12,084,548 12,376,950 12,719,160 12,780,720 12,644,068 12,707, % 1.03% 7 Brocton CSD 4,399,586 4,486,946 4,552,172 4,495,650 4,558,742 4,649, % 1.14% 8 Clymer CSD 3,867,770 3,966,909 4,042,171 4,102,937 4,116,464 4,111, % 1.26% 9 Falconer CSD 6,640,677 6,856,116 6,957,882 7,108,753 7,008,316 7,081, % 1.33% 10 Gowanda CSD 4,702,947 4,844,036 4,890,814 4,970,045 4,976,507 5,045, % 1.46% 11 Akron CSD 8,987,410 9,324,438 9,435,800 9,525,000 9,595,000 9,690, % 1.56% 12 Fredonia CSD 14,642,239 15,079,019 15,210,823 15,473,631 15,611,280 15,822, % 1.61% 13 Frewsburg CSD 4,879,574 4,982,166 5,081,905 5,180,585 5,191,989 5,275, % 1.62% 14 Tonawanda City SD 10,892,593 11,241,156 11,527,795 11,675,351 11,449,561 11,815, % 1.70% 15 North Collins CSD 4,881,423 5,024,017 5,166,082 5,249,933 5,249,933 5,301, % 1.72% 16 Holland CSD 6,616,360 6,914,000 7,086,850 7,193,150 7,193,150 7,193, % 1.74% 17 Depew UFSD 16,110,437 16,588,816 16,754,674 17,243,582 17,370,360 17,558, % 1.80% 18 Springville-Griffith Institute CSD 14,562,441 14,709,577 15,157,008 15,378,653 15,500,961 15,894, % 1.83% 19 Silver Creek CSD 5,512,849 5,661,824 5,777,850 5,893,985 5,975,199 6,034, % 1.89% 20 Hamburg CSD 31,801,349 33,519,094 34,936,619 36,974,654 35,324,513 34,946, % 1.98% 21 Cheektowaga CSD 21,797,311 22,434,322 22,814,991 22,965,481 23,306,729 23,997, % 2.02% 22 Lackawanna City SD 8,590,000 8,590,000 8,933,600 9,112,272 9,294,517 9,480, % 2.07% 23 Eden CSD 12,907,599 13,045,189 13,276,679 13,571,363 13,697,708 14,275, % 2.12% 24 Amherst CSD 31,376,126 32,559,006 33,234,186 34,153,763 33,990,163 34,921, % 2.26% 25 Cheektowaga-Maryvale UFSD 18,477,678 19,021,734 19,371,581 19,854,462 20,369,120 20,775, % 2.49% 26 Iroquois CSD 25,532,769 26,103,470 26,923,682 27,842,604 28,068,629 28,847, % 2.60% 27 Sherman CSD 2,305,843 2,398,032 2,496,712 2,555,479 2,555,479 2,605, % 2.60% 28 Williamsville CSD 106,366, ,505, ,384, ,922, ,227, ,353, % 2.63% 29 Grand Island CSD 29,263,924 30,044,924 30,807,924 31,345,630 32,281,397 33,126, % 2.64% 30 Lancaster CSD 44,450,137 46,211,252 47,789,584 48,664,133 49,472,993 50,544, % 2.74% 31 West Seneca CSD 52,549,019 54,084,762 55,151,920 58,390,170 58,942,391 59,879, % 2.79% 32 Kenmore-Tonawanda UFSD 72,269,837 75,249,941 77,321,512 79,236,785 82,390,409 82,390, % 2.80% 33 Frontier CSD 33,778,041 34,969,020 36,227,031 36,996,183 37,808,502 38,727, % 2.93% 34 Orchard Park CSD 53,072,743 54,814,641 57,129,054 59,211,985 60,170,654 61,554, % 3.20% 35 Clarence CSD 39,704,000 43,592,709 42,439,977 44,068,450 45,286,097 46,074, % 3.21% 36 East Aurora UFSD 17,404,174 17,991,247 18,514,187 18,962,486 19,144,742 20,465, % 3.52% 37 Sweet Home CSD 37,793,144 39,130,963 41,505,052 42,968,153 44,033,641 45,433, % 4.04% Alden had the 4th lowest tax levy increase of the 37 component districts in Erie 1 and Erie 2 BOCES over the past 5 fiscal years Data for all Erie 1 BOCES and Erie 2 BOCES Component Districts Data Source: New York Property Tax Report Card Data Available online at:

15 True Value Tax Rate True Value Tax Rates by District Rank District True Value Tax Rate 1 East Aurora UFSD $ Frontier CSD $ Clarence CSD $ Iroquois CSD $ Lakeshore CSD $ Springville-Griffith Institute CSD $ Cheektowaga CSD $ Williamsville CSD $ Alden CSD $ Lancaster CSD $ Sweet Home CSD $ Akron CSD $ Lewiston Porter CSD $ West Seneca CSD $ Orchard Park CSD $ Cheektowaga-Maryvale UFSD $ Tonawanda City SD $ Hamburg CSD $ Lackawanna City SD $ Amherst CSD $ Eden CSD $ Grand Island CSD $ Kenmore-Tonawanda UFSD $ Starpoint CSD $ Depew UFSD $ Newfane CSD $ North Collins CSD $ Cleveland Hill UFSD $ Cheektowaga-Sloan UFSD $32.19 Average $18.66 $35.00 $30.00 $25.00 $20.00 $15.00 $10.00 $5.00 $0.00 District Information obtained from the Erie County Association of School Boards, Facts and Figures Information

16 Tax Levy and Additional Reductions Required Tax Levy Increase Additional Reductions Required True Value Tax Impact with Basic STAR Exemption 100K Home 150K Home 200K Home 4.07% N/A $47.85 $82.02 $ % N/A $29.24 $50.13 $ % $34,584 $26.45 $45.35 $ % $70,971 $23.51 $40.31 $ % $107,357 $20.57 $35.27 $ % $143,744 $17.63 $30.23 $ % $180,130 $14.70 $25.19 $ % $216,517 $11.76 $20.15 $28.55

17 Discussion