A Guide to the Scarsdale Schools Budget

Transcription

1 Issue A Guide to the Scarsdale Schools After five years of economic difficulty, it s not uncommon to hear of districts that have eliminated electives, art and music; increased elementary class size, and have high school classes of 30 or 35. In contrast, Scarsdale residents have sent a consistent message to the Board of Education: take fiscal care, but sustain and enhance our national landmark schools. The proposed budget seeks to achieve both goals. It preserves traditional elementary school class size and adds staff to accommodate rising high school enrollments. It will sustain a broad program of academics, arts and athletics and enhance ongoing Education for Tomorrow initiatives in critical thinking, global learning and global benchmarking. It adds support staff to improve student security and the use of educational technology. It will maintain and upgrade buildings and grounds, including a relocated Center for lifelong fitness and health. The long-awaited fitness center renovation will provide physical education classes with larger and more suitable space; the current center cannot adequately accommodate one full class. The move is also a necessary first step in a longer term plan to free space near the center of the building for academic instruction and for enlarging the overcrowded library and cafeteria. Proposed budget growth is 2.47 percent, consistent with past half decade s average budget and tax levy growth of 2.5 percent. Non-personnel investment texts, equipment and so on is lower than it was five years ago. The staff is smaller by 20 people. Almost two percent of the proposed budget growth third lowest in three decades is due to increases in state retirement charges over which localities have no control. However, the low budget growth translates into tax-levy growth of 3.9 percent. The difference between the two is due to a decision to guard against large future tax spikes by using less surplus for income and offsetting that decrease with added funding from taxes in the coming year. Tax-rate growth in Scarsdale is estimated to be 3.91 percent and 4.0 percent in the Mamaroneck section. The difference between Scarsdale and Mamaroneck figures reflects state and county formulae the District does not control. The Board did not use the state-mandated tax cap as a target. Because tax levy growth exceeds the 3.38 percent ceiling applicable in Scarsdale, the budget will require a 60 percent favorable vote to be approved $ Difference % Growth Total $141,790,579 $145,286,213 $3,495, % Tax Levy 127,045, ,037,363 4,991, %* Estimated Scarsdale Tax Rate $ $ $ % Estimated Mamaroneck Tax Rate $ $ $ % *Tax levy growth exceeds the New York State maximum allowable levy limit calculated for Scarsdale. See the BOE Presentation and Responses to Community Groups on Cablevision channel 77 or FIOS channel 27 Visit our website ( for viewing times VOTE Tuesday, May 21 7 a.m. to 9 p.m. Middle School Gymnasium

2 2 A Letter to the Community: The Scarsdale Board of Education is pleased to present the proposed budget for the school year. Scarsdale is an extraordinary learning community where teachers, students, parents, residents, administrators, and Board members work together to make the schools outstanding. We believe that the proposed budget continues our commitment to high quality education while fulfilling our obligation to manage finances prudently. Scarsdale Education for Tomorrow The proposed budget serves a projected enrollment of 4,795 students, 42 more than the current year. The Scarsdale Education for Tomorrow recognizes that today s students, as tomorrow s graduates, must be prepared to know, think, and act in an interdependent world. Specifically, it addresses: Knowledge, by providing students with globally competitive skills and experiences, while fostering a love of learning. The Middle School house system, CHOICE, and the Alternative School prepare students in smaller learning communities. Cross-disciplinary High Board of Education Letter School studies supplement a range of invigorating coursework. Thinking, by teachers who design learning experiences with an inquiry approach that allows students to choose a topic of interest, formulate an investigatory question, and use critical and creative thinking to carry out the process. Students begin inquiry research as early as first grade, culminating in the fifth grade Capstone project. Action, by inspiring students to work together and contribute. The schools support service learning, overseas service projects, and sustainability education. Standards of Excellence Scarsdale holds itself accountable by creating and using local assessments to evaluate student work. Elementary school narrative writing assessments, Middle School e-portfolios, and the ninth grade world cities project at the High School are examples of measures we use to determine how students are progressing while also providing a motivating education. benefit payments and an uncertain economy. The District has continued to streamline the budget. At the same time, we remain committed to providing instruction, programs, professional development, and facilities that are vital to a high quality education. We have carefully and conservatively reviewed staffing changes throughout the District. The budget continues current class-size practices in the elementary grades and supports some staffing adjustments at the Middle School and High School as a large eighth grade class transitions into ninth grade. At the High School, it adds one English teacher, upgrades a part-time performing arts teacher to a full-time position, and maintains two High School librarian positions. The proposal also funds an additional network specialist and computer tech- Inside 4 Questions & Answers 6 Voter Information 7 Summary 8 General Support 9 Special Projects 14 Revenues 15 Comparison with other Districts Preserving Educational Values In crafting the budget, we ve again faced the challenge of high increases for state mandated retirement

3 3 nician as well as equipment upgrades. This will enable technology teachers to work more directly with teachers and students, and also meet rising data requirements from the state government. Both the facilities and personnel budget lines contain safety-related expenditures, following the Newtown tragedy. The budget will also create 80 additional seats in and adjacent to the High School cafeteria, and it allocates funds to relocate a substandard fitness center, renovating existing unused space to create an enhanced center for health, fitness, and learning. Overall, the request for plant and capital improvement funding is actually less for than for the current year. and Tax Rates The Board has developed a budget based on educational goals and fiscal prudence, not on an arbitrary budget or tax limit. These dual priorities translate into a total budget of $145,286,213, which is a 2.47 percent budget increase, third lowest in 30 years. The property tax rate, which remains the major source of revenue for the District, is estimated to increase 3.91 percent for Scarsdale residents and 4.0 percent for Mamaroneck Strip residents. The difference between budget and tax-rate increases is primarily due to a multi-year effort to decrease the District s reliance on fund balance. As in the current year, the District will hold less taxpayer money in anticipation of future needs, so the budget includes less revenue from surplus. The proposed school budget results in a tax-levy increase that exceeds the maximum allowable tax-levy limit under the state-imposed tax cap. That means the budget will require a 60 percent vote to pass. Community Participation Throughout the budget process, the Board has sought, listened to, and incorporated community feedback. We have done our best to get the budget right and to be sensitive to economic realities. If you have comments or questions, please call us at , write to the Board of Education office at 2 Brewster Road, or send us an at boardofed@scarsdaleschools.org. A complete copy of the proposed budget is available at the Scarsdale Public Library, at the Board of Education office, and online at Please mark your calendars for the school budget vote on Tuesday, May 21, from 7 a.m. to 9 p.m. at the Scarsdale Middle School. At that time, you also will have the opportunity to vote to fill three School Board positions. If you need an absentee ballot, please call the District Clerk at Thank you for your interest and participation. SCARSDALE BOARD OF EDUCATION Elizabeth M. Guggenheimer, President Suzanne Seiden, Vice President Mary Beth Gose Lewis Leone, Jr. Jonathan Lewis Jill Spieler Sunil Subbakrishna

4 4 Questions and Answers Q. What does the budget achieve? It preserves core curriculum, maintains current class size, invests in teacher education, funds physical plant improvements, and continues to advance strategic initiatives in critical and creative thinking, global interdependence, and research and technology. It funds additional staff and equipment for instructional technology and administrative support to meet the 21st-century needs of students as well as state-mandated data reporting requirements. It includes a moderate growth in staff to meet rising enrollment at the High School. It also maintains two librarian positions there. It will support long-awaited renovations to the Fitness Center, relocated to a larger and more suitable space. This accomplishes two purposes: it opens up prime real estate in the center of the High School for future development of expanded flexible learning spaces, library, and food service; and, it accommodates the emerging shift in physical education curriculum nationally away from sports skills toward health and fitness for life. Later this year, the Board will begin a community conversation about a long-range plan to meet 21st-century building needs. Q. What main factors are driving the budget? A. The same marketplace and demographic forces affect all school districts in Westchester and the region. This year, districts again face a significant rise in state-mandated retirement costs. In Scarsdale, these account for about 70 percent of the 2.47 percent projected growth in the proposed budget. Among other forces that affect the budget are mandated special education programs, whose costs are unpredictable. Health care and energy costs also affect the school budget in the same way that they affect the individual consumer. Schools are a people-driven enterprise, operating in the public sector and highly regulated by law. As a result, approximately 80 percent of any school budget is committed to salaries and employee benefits. Teachers in Scarsdale are well compensated by design, consistent with the value the community has long placed on retaining the best available talent. At the same time, the Board of Education remains mindful of the interplay between the need to maintain its landmark school district which undergirds everyone s property values -- and the need to contain costs and taxes. It has made considerable efforts over the years to determine what is important to residents. While interests never coincide completely, the Board strives to find the best balance. Q. Why doesn t the District use the Consumer Price Index as a budget target? A. The school budget is a financial plan to provide the quality of programs and services the community expects. The Board

5 Questions and Answers, continued 5 considers current economic conditions as it makes that plan, but the investment required to achieve its objectives may not coincide with CPI growth. The CPI market basket is different from the education market basket. Forces that drive the cost of consumer goods and services (food, e.g.) drive only some school costs. The reverse is also true: costs that drive the education market basket (textbooks, e.g.) don t necessarily affect consumers. The school environment is highly regulated. Some major costs (special education, retirement, e.g.) are mandated, and create budget growth that is beyond local control. Q. 70 percent of next year s budget growth relates to pension costs. How are these costs determined? A. The state pension system is an independent entity with its own governing board. Local school districts have no control over its structure, requirements, or operation. Retirement funds are invested in the financial markets, including stocks and bonds. In good economic times, the system meets most of its obligations by relying on investment income. In more difficult times, investments cover less of the annual cost of obligations. The state system charges employers the difference between obligations and investment income. Employer contributions are based on multi-year performance of the financial markets, and determined as of a specific date. In practical terms: despite the fact that equity performance has grown stronger recently, the system is basing its projected charges for on several years -worth of more mixed experience. Next year s exceptionally large growth in pension costs is forecast to continue for one more year beyond Many current employees once had to pay a required 3 percent contribution. However, the state legislature and then- Governor Pataki eliminated that requirement for employees with more than ten years in the system. The contribution has been reinstated for more recent employees, and the newest have an optional defined contribution plan, provided they are not members of a union. However, it will be several years before the impact of these changes is felt at the local level, especially in communities with stable work forces. Q. How does the Tax Cap affect the Scarsdale School? A. The Scarsdale Board of Education has long resisted the imposition of arbitrary external limits on programs, services, and resourcing. Boards have proposed the budget they feel is right for Scarsdale s schools. New York has adopted a law that limits the growth of local tax levies to 2 percent unless 60 percent of the governing body (towns, villages, etc.) or the voters (school districts) approve a budget with higher growth. This nominal tax-levy cap of 2 percent is adjusted by one or more factors, including real property growth in the community, excessive pension cost growth, and capital project appropriations, such as construction and debt service. The actual allowable levy growth will almost never be 2 percent. This year, in Scarsdale, the tax-cap calculation is 3.38 percent. Q. What happens if the budget doesn t pass? In Scarsdale this year, the combined impact of decreased revenue from state aid, interest income, and prior year surpluses is causing the tax levy to rise by 3.93 percent even though the budget-to-budget increase is only 2.47 percent (the third lowest such increase in thirty years, and among the lowest in Westchester.) Since tax growth exceeds the calculated cap of 3.38 percent, the budget will require a 60 percent YES vote to be approved. If the budget is not approved by a 60 percent super-majority, the Board may re-submit it to voters, or propose another version, to be voted upon on June 18. If that resubmitted budget is not approved, the levy limit may not increase at all for the budget. This would lead to drastic cuts in the educational program.

6 6 Voter Information OFFICIAL BALLOT MAY 21, 2013 Write In Vote Slots BUDGET RESOLUTION YES NO RESOLVED, that the sum of One Hundred Forty-five Million, Two Hundred Eighty-six Thousand, Two Hundred Thirteen Dollars ($145,286,213), of which Two Hundred Twenty-eight Thousand, Four Hundred Six Dollars ($228,406) is for the cost of transportation beyond that mandated by law, shall be appropriated to meet the estimated expenditures for school purposes for the school year , and that the Board of Education be authorized to levy the necessary taxes to meet the same. VOTE FOR THREE SCHOOL BOARD MEMBERS School Board Member Term Expiring June 30, 2016 Office last held by Suzanne Seiden School Board Member Term Expiring June 30, 2016 Office Last Held by Jill Spieler School Board Member Term Expiring June 30, 2016 Office Last Held by Elizabeth Guggenheimer Suzanne Seiden William J. Natbony Leila Shames Maude

7 7 Summary Expenditures Major Expense Sections Proposed Administrative Program Capital Total General Support $4,179,879 $42,726 $10,089,749 $14,312,355 Instruction 4,013,608 74,422,928-78,436,536 Pupil Transportation 103,070 3,563, ,083 3,850,129 Community Svces - 347, ,195 Undistributed 5,221,452 30,051,923 12,697,589 47,970,963 Transfers - 44, , ,035 Total Expenditures $13,518,009 $108,472,784 $23,295,421 $145,286,213 Proposed Expenditures Total Expenditures General Support 14,312,355 Instruction 78,436,536 Pupil Transportation 3,850,129 Community Services 347,195 Undistributed 47,970,963 Transfer to Other Funds 369,035 Total Expenditures 145,286,213 What accounts for proposed budget growth? Major Components of $ Growth % of Growth State retirement system contributions $2,437, % Other employee benefits 874, % Negotiated salaries 729, % Other program needs 253, % Added technology staff, special education aides, security personnel, offset by other staff reductions 118, % Increase in estimated retirement savings (500,000) (14.3%) Reduction of plant improvement budget (385,000) (11.0%) Refinancing savings (125,057) (3.6%) Other (net) 91, % Total Growth $3,495, %

8 8 General Support General Support funds services that support the educational programs of the District, including the Board of Education, central administration, central services, and special items. The General Support budget will increase by 3.35 percent, or $464,103 as compared to the budget. Board of Education: Included are supplies, a stipend for the District Clerk and Board Secretary, voting machine rental and printing associated with the annual election, and board advisors and travel, as needed. Central Administration: This encompasses the operation of the Superintendent s office, finance office, legal services, personnel, and public information. Expenditures include salaries, equipment, supplies, legal and personnel advertising, auditing services, postage, equipment repair, and newsletter publication. Central Services: This covers various services provided on a District-wide level. Included are the District s Administrative Computer Center, which keeps all non-student computers functioning, and Plant Operation and Maintenance, which operates and maintains the facilities of seven schools. Special Items: This includes District-wide costs not associated with a particular department or category of the budget. Included are liability insurance, District-wide memberships, mandated BOCES administrative costs, and budget appropriations related to tax certiorari settlements. General Support Adopted Proposed $ Increase % Increase Board of Education $50,016 $51,235 $1, % Central Administration 2,403,783 2,493,588 89, % Facilities Department 9,778,176 10,089, , % Administrative Technology 624, ,060 53, % Special Items 991, ,722 8, % Total General Support $13,848,252 $14,312,355 $464, %

9 Attending to maintenance issues in a timely manner may prevent costlier expenditures in future years, assures a healthy and safe learning environment, and preserves the value of the facilities. In addition, particular security upgrades are included this year. The following maintenance and upgrade priorities will be addressed in the proposed budget. Replacing concrete pads under the oil tanks at Edgewood and Quaker Ridge, and replacing the condensate station at Greenacres. Relocating the main office at Greenacres to a room next to the vestibule, and installing a window so that guest passes can be issued. Upgrading four bathrooms in the Heathcote kindergarten Special Projects classes that are original to the building. Renovating large bathrooms in the Middle School that are located near the auditorium, band room, and gyms. These bathrooms are over 60 years old. Replacing the Middle School kitchen ceiling, which contains asbestos, and repairing the retaining wall at the top of the bus ramp. Performing asbestos abatement in High School classrooms, where carpeting has been glued over vinyl asbestos tile (VAT). Renovating High School commons area to provide added lunch seating. Facilities Improvements 9 Repairing roofs and masonry at all seven buildings. Replacing all classroom and office door locks throughout the District. Occupants will be able to lock doors from the inside without opening the door, but the lock sets will still allow egress without having to locate a key, as required by NYS building codes. Relocating the High School s fitness center to an area under the new gymnasium. This will permit consideration of expanded library, food services, and collaborative learning spaces in the center of the building, as part of the development of a studentcentered Learning Commons. Estimated Project Cost Edgewood New oil tank concrete pad $20,000 Greenacres Replace condensate station 35,000 Relocate office to improve security 75,000 Heathcote Renovate kindergarten bathrooms 75,000 Quaker Ridge New oil tank concrete pad 20,000 Middle School Bathroom renovations (auditorium, band room, gyms A/B) 150,000 Kitchen ceiling asbestos abatement 50,000 Masonry repair: bus ramp retaining wall 25,000 High School Carpet/VAT abatement (classrooms) 120,000 Expand lunch seating in commons area 40,000 Additional appropriation Fitness Center relocation 625,000 Less: transfer capital project funds for auto shop renovation (300,000) Net additional funding for Fitness Center 325,000 District-wide Masonry and roofing repairs 365,000 Lockset replacement 235,000 TOTAL FACILITY IMPROVEMENTS $1,535,000 Funding General Fund $1,210,000 Capital Fund $325,000

10 10 Instruction The Instruction budget encompasses teaching, instructional support, administration and improvement, and pupil personnel services. Administration and Program Improvement This includes the curriculum office and the Assistant Superintendent for Instruction, who is responsible for coordinating the K-12 curriculum, strategic plan implementation, staff development, and supervision of coordinators and specialists. Also included are salaries for building principals and assistant principals, and the operating expenses of principals offices in the seven schools, as well as the salary of the Director of Arts and Aesthetic Education. Program Improvement supports projects that implement the strategic plan, such as District initiatives in balanced literacy, mathematics, inquiry research, science, special education inclusion, and technology integration at the elementary level, and curriculum development by subject at the secondary level. Teaching and Special Education In New York, teacher salaries must be established through collective bargaining under the Taylor Law. The District has made a long-term effort to recruit and hold highly educated and effective teachers by providing salaries that have historically been among the most favorable in the metropolitan area. This plan has enabled Scarsdale to recruit veteran faculty from public and independent schools across the country. State and federal laws regulate much of the special education program for all eligible children ages 3 to 21. Scarsdale pro- vides a comprehensive system of services to comply with these mandates. To the maximum extent appropriate, students participate in the general education curriculum, but may also receive added support in general education classrooms, part-time special class settings (Learning Resource Centers), and full-time special class settings. In addition to academic instruction, the program addresses physical, health, language, and emotional needs by offering counseling, nursing, occupational therapy, physical therapy, and other support. The level and types of special education services are determined by the Committee on Special Education, which by law cannot consider costs as a factor in determining students educational plans. Instructional Support The audiovisual department provides instruction in the use of multi-media materials and equipment, helps prepare teaching materials, repairs media equipment and computers, and provides technical services to the schools computer education programs. Pupil Personnel Services These funds include salaries, equipment, supplies, and other expenses necessary to provide guidance, psychological, and health services, and interscholastic athletic programs. Instruction Adopted Proposed $ Increase % Increase Administration, Program Improvement $5,136,625 $5,176,939 $40, % Day School Program 54,258,351 54,156,911 (101,440) (0.2%) Special Education 10,957,152 11,269, , % Instructional Support 1,148,814 1,376, , % Pupil Personnel 6,379,561 6,456,616 77, % Total Instruction $77,880,503 $78,436,536 $556, %

11 Pupil Transportation Pupil Transportation provides student transportation to and from school, maintenance of the District s fleet (which travels 600,000 miles in a school year), and acquisition of new vehicles. The District provides transportation for: Students residing more than 1.5 miles from the District school they attend (approximately 40% of 4,700 students, a percentage that remains stable over time). Students living at least 1.5 miles from private/parochial schools they attend that are located within a 15-mile radius of Scarsdale. Classified special education students attending District-approved programs outside Scarsdale, without regard to distance. School-related field trips and student transportation to athletic and other extracurricular events. A small number of students from other Districts to schools attended by Scarsdale residents. Fees are collected for these arrangements. Contracted Services includes maintenance/repair of the District s fleet, and transportation not provided by District vehicles. Since 1991, the District has contracted with the Village of Scarsdale for inspections, scheduled maintenance, and repairs. This cost-effective relationship has improved the efficiency and effectiveness of our maintenance program, as evident from outstanding report cards (the equivalent of an A ) from the State Dept. of Transportation. 11 Pupil Transportation Adopted Proposed $ Increase % Increase District-Operated Vehicles Salaries $2,290,949 $2,311,106 $20, % Equipment 279, ,083 (92,917) (33.3%) Supplies/Materials 326, , % All Other 43,700 43, Contractual Services Vehicle Maintenance 793, ,500 20, % Lease Maintenance Facility 85, ,000 40, % All Other 41,590 42, % Total Pupil Transportation $3,860,689 $3,850,129 ($10,560) (0.3%)

12 12 Community Services Community Services provides funds for civic activities and the annual school census. Civic activities included in the Community Services budget include community activities sponsored by the Village Recreation Department, student groups, and community groups. These programs are usually scheduled in the evenings and on weekends. These funds cover custodial overtime related to these activities. Although the District receives a limited amount of reimbursement from some groups for these services, most of the costs are borne directly by the District as a community service. Funds for the operation of the Teen Center and the school census function are also budgeted here. Community Services Adopted Proposed $ Increase % Increase Civic Activities Recreation Dept. $36,640 $36, Community Groups 42,830 42, School Functions 134, , Teen Center 65,000 65, Census 69,642 68,392 $(1,250) 1.8% Total Community Activities $348,445 $347,195 $(1,250) (0.4%)

13 Undistributed Expenses This section of the budget funds employee benefits and debt service. Employee Benefits includes mandated undistrib exp and long-term debt and negotiated fringe benefits for all employees. Debt Service includes funds for the payment of principal and interest on the District s outstanding bond issues and leases. Teachers Retirement System/Employees Retirement System assessments are mandatory contributions to the two NYS Retirement Systems. Assessments for the budget will increase significantly as a result of diminished investment returns over the last five years. For the Employee Retirement System, the required contribution for was 18.9 percent of salary; for , that rate will increase to 20.9 percent, or growth of 10.6 percent. The Teachers Retirement System (TRS) contribution for was percent of salary; for , that rate will increase to an estimated percent, a 37.2 percent increase. Health Insurance costs will again increase, consistent with the metropolitan market. The proposed budget for the District s self-insured plan reflects a 6 percent increase. Employee cost-sharing has created direct program savings. However, actual claims experience for is expected to exceed budget; the deficit will be funded by a reserve kept for this purpose. The District also purchases stop-loss insurance to reduce its risk from excessive claims volatility. 13 In 2008 and 2010, the District refinanced much of its outstanding debt at a total savings of $3.2 million. The District continues to explore opportunities for re-financing existing debt in order to save money. This category also includes installment purchase payments for the District s long-range technology plan. The District plans to purchase $1,128,000 in computer equipment as a continuation of its long-range replacement plan. This is the first increase in over a decade. Undistributed Expenses Employee Benefits Adopted Proposed $ Increase % Increase Retirement Systems $12,987,527 $15,425,495 $2,437, % Social Security 5,648,000 5,673,515 25, % Health Insurance 13,800,361 14,625, , % All Other 2,634,954 2,659,370 24, % Total Benefits 35,070,842 38,383,768 3,312, % Debt Service - Leases 1,836,431 1,880,870 44, % Debt Service - Bonds 7,831,382 7,706,325 (125,057) (1.6%) Total Undistributed $44,738,655 $47,970,963 $3,232, %

14 14 Revenue Five sources of revenue are available to support budget expenditures: State Aid, Prior Year Surplus, Transfer from Reserves, Other Receipts, and Property Taxes. The State Aid revenue estimate is $5,788,580, a decrease of $11,814. Another source of revenue is prior year surplus, which this budget returns in the amount of approximately $4.3 million to offset next year s tax levy. In addition to prior year surplus, the District will transfer $912,000 from its reserves to offset tax growth. Westchester County sales tax is apportioned between the County, towns, and villages and school districts, with school districts receiving the smallest percentage. Other Receipts include interest from investment of District funds, charges to other districts for mandated health services for students at Immaculate Heart of Mary and the French-American School, fees for use of school buildings, boundary line taxes, and tuition from out-of-district special education students. Property Tax Levy: The Board of Education determines the total funds needed to operate the District. Anticipated revenues from sources other than taxes (as described above) are subtracted from this total; the balance comes from local property taxes from the towns of Scarsdale and a small part of Mamaroneck. The proposed tax levy of $132,037,363 is $701,267 above the maximum permitted under the recently enacted tax cap legislation. As a result, the budget will need approval by 60 percent of voters. Equalization rates set by Westchester County and the assessment rolls of the two towns determine the taxes to be collected from property owners in each town. The result this year is a 4.0 percent increase for the Mamaroneck Strip properties, and a 3.9 percent increase for Scarsdale residents. Under current law, a portion of the tax levy comes from the School Tax Relief Program (STAR). Revenue Major Revenue Sources Adopted Proposed % Increase % of Total Revenues State Aid $5,800,394 $5,788, % Prior Year Surplus 6,313,598 4,300,000 (31.6%) 3.0% Other Receipts 2,375,814 2,247,221 (5.4%) 1.5% Transfer from Reserves 255, , % 0.6% Tax Levy/STAR 127,045, ,037, % 90.9% Total Revenue $141,790,579 $145,286, % 100.0% Proposed Revenues Total Proposed State Aid 5,788,580 Prior Year Surplus 4,300,000 Other Receipts 2,248,270 Transfer From Reserves 912,000 Tax Levy / STAR 132,037,363 Total Revenue 145,286,213

15 Comparisons with Other Westchester/Putnam School Districts The Scarsdale Public Schools constitute one of 46 school districts in the Westchester / Putnam region. The Clearinghouse of Educational Services, Putnam Northern Westchester BOCES, annually develops a comparative study of these 46 districts. 15 Per Pupil Expenditures Among Actual Expenditures Rank Order 1 Highest 9 Scarsdale Median Total Expend. Per Pupil $41,416 $27,856 $25,114 True Tax Rates (the relationship between property taxes and the value of real estate) using final State Equalization Rates. A lower rank means a better property value. Rank Order 1 Highest median 36 Scarsdale True Tax Rate $37.20 $19.08 $16.24 Central Administrative & Board of Education Costs Per Pupil Actual Expenditures Debt Service Per Pupil Among Actual Expenditures Rank Order 1 Highest median 34 Scarsdale Rank Order 1 Highest 12 Scarsdale median Admin.Costs Per Pupil $1,916 $637 $506 Debt Service Per Pupil $13,522 $2,026 $1,665 Adjusted Gross Income per Pupil Based on 2010 NYS Adjusted Gross Income Rank Order 1 Highest (Scarsdale) median AGI Per Pupil $938,254 $265,391

16 Scarsdale Public Schools 2 Brewster Road, Scarsdale, NY BOARD OF EDUCATION Elizabeth Guggenheimer, President Suzanne Seiden, Vice President Mary Beth Gose Lewis Leone, Jr. Jonathan Lewis Jill Spieler Sunil Subbakrishna Superintendent of Schools Michael V. McGill, Ed.D. Non-Profit U.S. POSTAGE PAID White Plains, NY Permit No No discrimination on the basis of race, gender, or religion is exercised in connection with the educational programs or activities of the District. Scarsdale High School Scarsdale Middle School Edgewood School Fox Meadow School Greenacres School Heathcote School Quaker Ridge School Public Information Officer Victoria Free Presser Cablevision Channel 77 Verizon FIOS Channel 27 Tuesday, May 21 7 a.m. to 9 p.m. Middle School Gymnasium Voter Eligibility For the May 21, 2013 vote and School Board Election To be eligible to vote in a school election you must: Be registered with the Westchester County Board of Elections to vote in general elections OR Be registered with the School District s Board of Registration, or have voted in a school election within the past four years. Local voter registration for the May 21 school election will take place on Tuesday, May 14, from 4-9 p.m., and Thursday, May 16, from 1-5 p.m., in the Board of Education offices (Brewster Road side of the High School). Voter Qualifications for Registration: Must be a United States citizen; Must be a resident of the School District for at least 30 days preceding the vote; and Must be at least 18 years old by May 21, 2013.