Jill McMahon, Board Member Dave Webster, Board Member Melissa Dominick, Board Member

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1 May 2016 Dear Spackenkill Residents, On May 17 th, Spackenkill school district voters have the opportunity to go to the polls to decide on a $44.4 million budget for the school year. Spending on the proposed budget would increase 2.2% from the current year and would result in an estimated tax levy increase of 0.947%, for an approximate $267,488 tax levy increase. In addition to voting on the budget, voters will elect one Board of Education member, as the term for Dr. James Willoughby expires, and consider a proposition to re-establish a capital reserve fund, for the purpose of acquiring one or more vehicles for transporting students and/or maintenance work, in the amount of $300,000 over a period of five (5) years. Each year brings change for school districts, and with the continued necessity of meeting tax cap levy legislation, we continue to seek out ways to face the challenges. While schools everywhere try to focus on preparing students for the increasingly high-tech world of tomorrow s jobs, New York school districts are also addressing the tax cap levy, detailed antibullying regulations (DASA, or Dignity for All Students Act), intervention mandates for struggling students, Annual Professional Performance Review (APPR), and Common Core. Each of these requirements is significant to the well-being of our school community, however difficult it may be. If you were unable to attend Board meetings, you can learn more about the budget through Spackenkill s website and this brochure. Thanks to additional state aid this year, we did not have to cut any programs or eliminate any staffing. For this reason the Forum was postponed and instead there were budget discussions at both March and April Board meetings. The following pages describe the general process used to create the budget and to respond to required changes. They also include answers to frequently asked questions. We, the Board of Education, ask you to read this brochure fully and give the proposed budget your careful consideration at the polls on May 17 th. We believe your understanding and support in past years has directly contributed to a high level of excellence for our schools. Respectfully yours, Thomas Keith, Jr., Board President Dr. James Willoughby, Vice-President Jill McMahon, Board Member Dave Webster, Board Member Melissa Dominick, Board Member

2 2 How was the budget developed? Our budget development process traditionally begins each fall at the administrative level. With the property tax cap still in place, the first step was to determine the amount needed to be cut from a rollover budget in order to meet the property tax cap requirements. This happens in December and from that point on, discussions began about what reductions could be made that would have the least impact on students. This is never easy when you consider that Spackenkill has worked long and hard to develop the program offerings that we currently have along with the fact that we had five years of budget cuts. This is where we begin: however, there are many steps to developing the budget. 1. Each of the mentioned presentations is posted on Spackenkill s website: You can go to our website at www. spackenkillschools.org. Then click on Information in the Quick Links sidebar which is routinely updated with the latest budget information to keep the community apprised of budgetary considerations. This is the go to link when you want to know about the budget and unable to attend meetings. 2. Administration presented the budget forecast to the Board and community with the Information Packet on December 4 th, This presentation provides a thorough, 44-page over-view of the district from class size and program to revenue analysis and prior reductions. As the property tax levy cap continues to impact all school districts, budgetary considerations are a constant factor in day-to-day operations. 3. On December 14 th, 2015, Spackenkill administration presented the Financial Update and Rollover. This is when the current budget is simply rolled over to look at the financial projections based on known or expected increases and other factors. This gives administration and the Board a general picture of the work that has to be done for the district to meet its goals and the tax cap levy. 4. On January 11 th, 2016, a Discussion presentation was given providing information regarding the Workers Compensation Reserve. Capital Vehicle Replacement Fund, and the Update. These presentations can be found on the website. Discussions continued on January 26th covering the Tax Certiorari, Unemployment Insurance Reserve Fund. As well as the Update. 5. February s Board meetings, held on the 8th and 29th, covered the presentation on the Insurance Reserve Fund, Reserve for Retirement Contributions, Reserve for Employee Benefits along with the continued Update. Because of the positive conversations with our legislature, it was decided to postpone the scheduled March and April Forums, which we have had in recent years. 6. Continuing the budget development discussion and process, the Superintendent shared Possible Cuts for Discussion and Recommendations at the March 14 th Board meeting. The previous presentation and discussions culminated in the informational presentation of a 29-page Proposed for both the Board and the community to review. This presentation provides specific and comparative data highlighting how Spackenkill compares to other county districts. 7. Each of these steps, and related changes, led to the presentation of the Proposed at the March 29 th Board of Education meeting. The proposed budget was then adopted by the Board at the April 11 th Board of Education meeting (page 10). Its approval allows it to be placed on the ballot for the May 17 th vote. We are indeed fortunate to have better news from the state this year with regard to funding, which in turn made the process a little less cumbersome. 8. In our continuing efforts to obtain feedback from the community, we will once again ask voters to fill out a Exit Survey after placing their votes on May 17th. While optional, we do hope you will share your thoughts. Along with providing a quality education for the children, it is our goal to keep our residents informed. If you do not have Internet access, please contact the District Office at

3 How many positions are being reduced in the proposed budget? This budget proposal does not contain any undue cost-cutting measures or staff reductions in order to stay under the tax cap. As you may recall, the district has had to make many cuts over the past five years. However, news is that the final state budget will provide more funding for the district than the Governor s proposal outlined. This means that we will not be required to make any additional staffing cuts in order to stay within the tax cap. What is the estimated impact on school taxes? We have estimated that on a house assessed at $150,000, the tax increase would be approximately $34. The taxes are based upon the tax rates, which are predicated on the assessed values of properties and the proportion allocated between the homestead and non-homestead properties. These proportions will be established by the Town of Poughkeepsie. Of note, Spackenkill s Board of Education passed a partial exemption for veterans in February Details can be found on our website by searching for veterans exemptions or by calling the Town of Poughkeepsie Assessor s Office at Why do we need to establish a vehicle reserve? Spackenkill s fleet of buses and maintenance vehicles age from The need to continue replacing the older, problematic vehicles having mechanical issues remains integral to providing required services to the district be it student transportation or maintenance of buildings and grounds. The initial capital reserve fund was established in 2005 and has been routinely renewed when it becomes substantially depleted, thus requiring voter approval on reestablishing this reserve Approval of this proposition will not increase the budget or taxes. Has the district spoken with elected officials about school funding issues? Yes. District officials are and have been active in statewide educational organizations such as the New York State School Boards Association, the New York State Council of School Superintendents, and New York State Association of School Business Officials. They have also met with Assemblymember Didi Barrett as well as Senator Sue Serino regarding unfunded mandates and diminishing school funding from State and Federal governments. 3

4 As the budget building process begins each year, we look at our needs anew and analyze the various factors that face us, now and for the future. While the property tax cap hit Spackenkill as hard as it did other school districts, it wasn t the beginning of our budget reductions. Spackenkill traditionally factors the economics of the community into the budget process, as well as our responsibility to provide our students with the education they need to succeed in today s world. Spackenkill began making reductions to its staff, athletics, professional development, transportation, technology, and administration years ago. Shown here are reductions made between the and budgets however reductions go back as far as This budget proposal does not contain any undue cost-cutting measures or staff reductions this year in order to stay under the tax cap. We continue to strive to meet the challenges as best as we can and keep our schools and programs vital and strong P R E V I O U S Y E A R S R E D U C T I O N S REDUCTIONS totaling $410,252 Staff reductions due to Property Tax Cap include: 1 - High School Varsity Assistant Coach 5 - Teaching Periods at Todd Middle School 1 - Middle School Clerical Reorganization Other reductions due to Property Tax Cap include: Employee Benefits Savings from Teacher Retirement REDUCTIONS totaling $1,236,858 * (* from roll-over budget) Staff reductions due to Property Tax Cap include: 1 - Kindergarten Teacher 1-1st Grade Teacher 2 teaching sections at High School 6 teaching sections at Todd (grades 7 & 8).5 - guidance counselor at Todd 1 - Kindergarten teaching assistant Facility/maintenance staffing reductions Other reductions due to Property Tax Cap include: Summer Scholars Program MAP Assessment at High School Middle school online science course Facilities - supplies Special Education (enrollment trends) REDUCTIONS totaling $1,250,586 Staff reductions due to Property Tax Cap include: Grade 6 Teacher High School Teacher (retirement) 4 Special Education Teacher (attrition) 0.3 Elementary Librarian High School In School Suspension Teaching Assistant Administrative Reconfiguration (due to retirement) Other reductions due to Property Tax Cap include: Elimination of Summer Academy Reduction of Professional Development Reduction of Shared Building Maintenance Reduction of Technology BOCES Use of Reserves ($100,000) Reduce Special Education (declining enrollment) REDUCTIONS totaled $1,160,221 Staff reductions due to Property Tax Cap include: 4 Elementary Teachers Elementary Enrichment Teacher 0.5 Elementary Librarian 0.4 Elementary Art Teacher 0.5 Clerical position at Elementary Elementary Teacher at Todd Foreign Language Teacher at Todd 0.5 Office Monitor at Todd 0.5 Custodian at Todd Dean of Students reduced to 10 months Greeter at High School Athletic Trainer 0.5 Clerical position at High School 0.5 Clerical staff at District Office Other reductions due to Property Tax Cap include: Elementary restructuring Grade Level Schools Athletic equipment REDUCTIONS totaled $1,202,969 Staff reductions to contain budget/tax increase: 0.5 Dean of Students Greeter position at Todd Kindergarten Teaching Assistant Attendance Monitor at High School 2 Greeter positions at High School Greeter position at Todd 0.4 Public Relations position Other reductions to contain budget/tax increase: Reduction of class sections in grades K-2 (Hagan) Give-backs from Administrators Give-backs from Teachers Elimination of 1 bus route Elimination of district newsletter Reduction of cell phones Consultants hired for professional development Athletic budget Clubs Miscellaneous other costs

5 The following chart illustrates our endeavor to reduce the tax levy impact for our residents over a five year span. The proposed budget represents maintaining the status quo with no cuts in staff or program due to an expected increase in State Aid. Category Administration $4,303,900 $4,290,553 $4,056,654 $4,421,235 $4,527,771 Program 31,611,697 32,748,519 33,720,863, 34,194,697 35,070,012 Capital 4,844,117 4,853,005 4,715,065 4,818,262 4,792,809 Total 40,759,714 41,892,077 42,492,582 43,434,194 44,390,592 Increase 3.15% 2.78% 1.43% 2.22% 2.20% Tax Levy Increase/Decrease *Pilot (11.00%)* 3.87% 1.12% 1.41%.947% ed Proposed ed Percent Change Total ed Amount, not including Separate Propositions $43,434,194 $44,390, % Proposed Tax Levy to Support the Total ed Amount 1 $28,247,623 $28,515,111 Total Proposed School Year Tax Levy $28,247,623 $28,515,111 Permissible Exclusions to the School Tax Levy Limit $328,449 $469,882 School Tax Levy Limit, Excluding Levy for Permissible Exclusions 3 27,941,408 $28,051, % Total Proposed Tax Levy for School Purposes, Excluding Permissible Exclusions & Levy for Library Debt, Plus Prior Year Tax Cap Reserve $27,919,174 $28,045,229 Difference (negative value requires 60.0% voter approval) 22,234 6,000 Public School Enrollment 1,498 1, % Consumer Price Index Actual Estimated Adjusted Restricted Fund Balance $7,300,000 $7,100,000 Assigned Appropriated Fund Balance $2,180,000 $2,059,174 Adjusted Unrestricted Fund Balance $1,737,368 $1,775,624 Adjusted Unrestricted Fund Balance as Percentage of the Total * 1 include any prior year reserve for excess tax levy, including interest 4.00% 4.00% * 3 For , including any carryover from & excludes any tax levy for library debt or prior year reserve for excess tax levy, including interest..12% 5

6 Thanks to today s computer technology, we can easily share both school and budget-related information with the community. We hope you are able to take advantage of our website to stay abreast of the latest news. cuts eliminated the long-standing district newsletter (to reduce monthly printing and postage expense), however, through the website we can provide up-to-date information, along with the annual budget brochure. The following is a list of the information currently found on our website specific to the budget. You can view all of this information at and click on Information in the Quick Links sidebar, or view the Plain Language Binder located in all school and district offices. A newer resource is a video archive of the more recent Board of Education meetings. This can also be found on our website (listed above) under the Board of Education tab. December 4, 2015: View the Information Packet December 14, 2015: View the Rollover Presentation January 11, 2016: View the Discussion: Workers Compensation Reserve Fund, Capital Vehicle Reserve Fund, Update January 26, 2016: View Discussion: Tax Certiorari and Unemployment Insurance Reserve Funds, Update February 8, 2016: View Presentation: Insurance Reserve Fund, Reserve for Retirement Contributions, Reserve for Employee Benefits, Update February 29, 2016: View Financial Update and Rollover March 14, 2016: View Possible Cuts for , Cuts and Additions Recommended by the Administration for March 29, 2016: View Proposed for April 11, 2016: View Final Proposed for * Video of the Board of Education meetings can be found on our website. Class of Graduates: 96 % Earned Regents Diploma 67 % Regents with Advanced Designation 31 % Regents with Advanced Designation and Honors 4 % Earned Local Diploma 95 % Attended College 29 % Attended Very Highly Selective or Most Selective College* 25 % Attended Somewhat Selective College* 11 % Attended Less Selective College* 30 % Attended 2-Year College 1 % Joined Military 4 % Pursued Employment 6 *College Selectivity based on The College Board ratings

7 The charts below provide a visual picture of where our monies come from and where they are spent. On the revenue side of the picture, the property tax percentage of the total proposed budget will decrease from 65.03% for this year to 64.23% for The slight percentage decrease is due to additional State Aid. The PILOT (Payment in Lieu of Taxes) payment remains the same in year five of the 15-year agreement with IBM at $4,356,900. On the expenses side, educational program expenses will decrease slightly from 79.36% for this year s budget to 78.72% for next year. Student enrollment has remained fairly constant this year. REVENUE EXPENSES Tax Levy 64% PILOT 10% State Aid 20% Local Sources 1.% Appropriated Fund Balance 5% Program 79% Capital 11% Admin 10% Q. Will the budget be put up for a re-vote if it fails the first time? A. While the Board has traditionally avoided the expense of holding a second budget vote, this is another difficult budget year and a decision on a second vote has not been made. The decision will most likely depend, in part, on how close the first vote is to passing. Q. What will not be included in a contingent budget? A. A contingent budget would require the reduction of $267,488 from the proposed budget. Should a contingent budget be necessary, $211,953 in equipment, $35,000 in student supplies and an additional $20,535 in general supplies and materials would need to be cut as required by law. Q. Are there other implications under a contingent budget? A. Yes. The district would be required to charge outside groups that are currently exempt from fees, like the PTA, for facility use costs. It would also be required to monitor certain expenditures to make sure it complies with contingent budget spending restrictions. Compliance with these rules adds administrative costs without benefitting the educational program. Q. Would a contingent budget mean that my taxes won t go up? A. No. A contingent budget would not necessarily mean that your taxes would remain the same, as individual assessments and equalization rates may change. Assessments and equalization rates are not determined by the school district, but by the Town of Poughkeepsie. Q. How can I obtain further information about the proposed and/or contingent budget? A. If you would like more specific information that cannot be found in this brochure, you may: Contact any Board member. They will be glad to discuss the budget with you. Board President Thomas Keith at ; Vice-President James Willoughby at ; Jill McMahon at : Dave Webster at , and Melissa Dominick at Speak with the Superintendent, Dr. Lois Powell, or the School Business Official, Ms. Michele Moloney, at the District Office, Monday through Friday, 8 a.m. to 4:00 p.m. at Visit our website at and click on Information in the Quick Links sidebar. 7

8 Thank you to our residents In May 2015, 76.4% of the school budget ballots cast were in support of the budget on the first vote. Spackenkill, along with other districts, ranks in the th percentile of districts passing their budgets on the first vote. For this we thank our residents. NYS District Ranking: 319. Penfield CSD 76.6% 323. Hinsdale CSD 76.5% 323. Lansingburgh CSD 76.5% 325. Spackenkill UFSD 76.4% 325. Chester UFSD 76.4% 325. Hicksville UFSD 76.4% 325. Seaford UFSD 76.4% Dutchess County Ranking: 1. Northeast CSD 82.2% 2. Spackenkill UFSD 76.4% 3. Rhinebeck CSD 75.0% 4. Dover UFSD 73.7% 5. Beacon City SD 73.5% Source: School/Meter.com 8 While the Property Tax Cap continues to require difficult decisions, we at Spackenkill maintain a positive perspective about the programs we are still able to offer our students and now staff. DISTRICT-WIDE: Marist Partnership for staff & immediate adult family Partners in Performance Silver Excellence Award Academic Competitions Exemplary RTI & AIS Programs 2016 Utica Insurance National School Safety Excellence Award (4-year Titanium winner) Wide Variety of Clubs Field Trips Arts & Music (4-year winner of Best Communities for Music Education) HIGH SCHOOL: Robust Electives (including a wide range of AP courses) SAT Prep Average Class Sizes of about 25 Students MIDDLE SCHOOL: Interdisciplinary Teaming Foreign Language in grade 6 Average Class Sizes of Students ELEMENTARY SCHOOLS: Full Day Kindergarten Kindergarten Teaching Assistants Average Class Size of Students ATHLETICS: All Levels of All Sports

9 BUDGET BREAKDOWN The New York State Department of Education requires that all school districts break down budgetary expenditures into three components: administrative, program, and capital, for the purpose of making it easier to understand. The first of these, administrative costs, are those costs that are necessary to administer the district s day-to-day operations. This includes administrative and business staff salaries, BOCES administrative fees, district insurances, legal counsel, and financial expenses, as you will see detailed on the next page Total Administrative Cost Comparisons District A District B District C District D District E District F District G Likewise, the program portion of the budget consists of those costs that relate to the educational program, such as all teaching, guidance, and nursing staff salaries, along with classroom supplies; library, computer, nursing, co-curricular and athletic supplies; equipment; classroom furniture; and textbooks. The capital portion of the budget refers to those costs that are necessary to operate, maintain and repair the district s facilities, such as utility expenses, custodial and maintenance staff salaries, custodial supplies, maintenance materials, and vehicle maintenance and repairs. District H Special Education % of Total Over 5 Years District I District J Spackenkill District K District L Left: Dutchess County BOCES routinely collects, documents, and provides comparative data on the 13 county school districts. According to this data, Spackenkill ranks 11 th when it comes to total administrative costs over the 5 year period, to This means that only two other school districts had a larger decrease of administrative budget costs. Previously we were ranked 10th. (Source: Dutchess County BOCES Fact Book) District A Total Classroom Cost Comparisons Spackenkill District B District C Over 5 Years District D District E District F Above: Spackenkill ranks 2nd highest of the 13 Dutchess County School Districts in expenditures per classroom for the to time period. This return to 2nd highest reflects decreases to other budget components and continuity in our educational programs. (Source: Dutchess County BOCES Fact Book) District G District H District I District J District K District L District A District B District C District D District E District F District G District H District I District J District K District L Spackenkill This overview is presented to you, the voters, so that you understand where schools funds are directed as you review the proposed budget on page 10. Left: Of the 13 county school districts, Spackenkill ranks 13 th, or the lowest percent of total budget in Special Education expenditures, over the 5-year span to while we continue to provide quality special education programs that meet the needs of our students. (Source: Dutchess County BOCES Fact Book) 9

10 BUDGET LINE Projected Actual Admin Program Capital Board of Education 52,744 45,952 50,044 50, Central Administration 245, , , , Finance 523, , , , Legal Fees 115,000 96, , , Public Information 80,310 76,023 75,279 75, Operations/Maintenance 2,787,216 2,631,270 2,451, ,451,268 Tax Refunds/BOCES Admin/ Insurance Supervision - Regular Schools 466, , , , ,236,781 1,222,567 1,316,403 1,316, Inservice Training 164, , , ,078 0 Teaching - Regular Schools 14,252,978 13,625,951 14,803, ,803,566 0 Teaching - Students with Disabilities 4,038,298 3,763,123 4,195, ,195,191 0 Teaching - Career Education 373, , , ,080 0 Teaching - Special Schools 115, , , ,653 0 Library & Audio Visual 550, , , ,648 0 Computer Assisted Instruction 1,017,658 1,220,804 1,044, ,044,636 0 Guidance 521, , , ,152 0 Health 296, , , ,073 0 Pupil Personnel Services 801, , , ,237 0 Co-Curricular Activities 246, , , ,576 0 Interscholastic Athletics 474, , , ,710 0 Transportation 1,464,471 1,397,784 1,519, ,519,136 0 Employee Benefits 11,773,767 11,577,497 11,821,144 1,540,017 9,807, ,851 Debt Service 1,685,000 1,682,500 1,767,690 1,767,690 Interfund Transfers 150, , , , ,000 TOTALS 43,434,194 42,363,387 44,390,592 4,527,771 35,070,012 4,792,809 to Increase 2.2% Dollar Increase $956,398 10

11 Revenue Source ed ed State Aid 8,072,171 8,836,329 Fund Balance 1,380,000 1,259,237 Key Facts $ Change % Change Reserves - Offset Aid 800, ,000 Local Sources 577, ,500 $44,390,592 $956, % PILOT Payment 4,356,900 4,372,415 Property Tax Levy 28,247,623 28,515,111 Tax Levy $28,515,111 $267, % TOTALS 43,434,194 44,390,592 ed Adopted for School Year Proposed for School Year Contingency for School Year* Total ed Amount, Not Including Separate Propositions $43,434,194 $44,390,592 $44,143,639 Increase/Decrease for School Year $956,398 $268,488 Percentage Increase/Decrease in Proposed 2.2%.6% Change in the Consumer Price Index 0.12% A. Proposed Tax Levy to Support the Total ed Amount $28,247,623 $28,515,111 E. Total Proposed School Year Tax Levy $28,247,623 $28,515,111 F. Total Permissible Exclusions $328,449 $469,882 G. School Tax Levy Limit Excluding Levy for Permissible Exclusions $27,941,408 $28,051,229 H. Total Proposed School Year Tax Levy, Excluding Levy to Support Permissible Exclusions Difference: G-H (Negative Value Requires 60.0% Voter Approval - See Note below regarding separate propositions)** $27,919,174 $28,045,229 $22,234 $6,000 Administrative Component $4,421,235 $4,527,771 $4,522,761 Program Component $34,194,697 $35,070,012 $34,876,869 Capital Component $4,818,262 $4,792,809 $4,744,009 * Contingent budget statement of assumptions should the proposed budget be defeated pursuant to Section 2023 of the Education Law -- $20,535 for supplies and materials. ** PROPOSITION not included in the Total Amount: Capital Reserve Proposition for the replacement of aging buses or maintenance vehicles in the amount of $300,000. Proposed for the School Year Estimated Basic STAR Exemption Savings $876 The basic school tax relief (STAR) exemption is authorized by section 425 of the Real Property Tax Law. The annual budget vote for the fiscal year by the qualified voters of the Spackenkill Union Free School District, Dutchess County, New York, will be held at Spackenkill High School in said district on Tuesday, May 17, 2016 between the hours of 7:00 a.m. and 9:00 p.m., prevailing time in the Spackenkill High School, at which time the polls will be opened to vote by ballot or machine. 11

12 Spackenkill Union Free School District 15 Croft Road Poughkeepsie NY Board of Education President - Thomas Keith, Jr. Vice-President - Dr. James Willoughby Jill McMahon Dave Webster Melissa Dominick Non-Profit Org. U.S. Postage PAID Permit No Newburgh NY Superintendent Lois C. Powell, Ed.D. Assistant Superintendent for Curriculum, Instruction, and Pupil Personnel Lori A. Mulford, Ed.D. Business Administrator Michele S. Moloney , proposition & trustee vote RESOLVED, that the Board of Education of the Spackenkill Union Free School District be and it is hereby authorized to appropriate the necessary funds to meet estimated expenditures of the district in the sum of $44,390,592 for the fiscal year; such funds to be raised by a tax on the taxable property of the district to be levied and collected as provided by law. SHALL THE BOARD OF EDUCATION of the Spackenkill Union Free School District be authorized to establish a capital reserve fund for the purpose of acquiring one or more vehicles for transporting students and maintenance work, in the ultimate amount not to exceed $300,000 and that the sum of $300,000, or so much thereof as may be necessary, shall be raised from the unexpended and unencumbered funds previously levied upon the taxable property located in the Spackenkill District over a probable term not to exceed five (5) years?