North Syracuse Central School District

Transcription

1 North Syracuse Central School District Budget March 26,

2 Agenda Estimated Revenues Foundation Aid Final Tax Cap Calculation Filed with NYS Comptroller Proposed Expenditures Program Initiatives Related to Vision 2020 Vehicle Bonding Proposition Projected Fund Balance & Reserves Budget Process Timeline Vote & Election Information 2

3 Estimated Revenues $162,485,013 Other Revenue $2,144,383 Sales Tax 1.32% $300, % PILOTS $219, % Interest $100, % Fund Balance $2,700, % Rent $400, % Medicaid $400, % Tax Levy $87,777, % State Aid $68,443, % 3

4 Estimated Revenues Continued Reliance on Fund Balance Variance General Aid (1) $61,560,489 $62,427,218 $866, % PILOTS $518,640 $219,470 ($299,170) (57.68%) Sales Tax $350,000 $300,000 ($50,000) (14.29%) Interest $60,000 $100,000 $40, % Fund Balance $2,700,876 $2,700,000 ($876) (.03%) Rent $400,000 $400,000 $0 0.00% Medicaid $350,000 $400,000 $50, % Other Revenue $2,126,610 $2,144,383 $17,773.84% Sub Total $68,066,615 $68,691,048 $624,433.92% Building Aid $5,351,628 $6,016,398 $664, % Possible Tax Levy $85,272,237 $87,777,567 $2,505, % Total $158,690,480 $162,485,013 $3,794, % (1) The largest component of General Aid is Foundation Aid $45.8 million for

5 Foundation Aid Funding Shortfall The Laws of 2007 reformed the State s method of allocating resources to school districts by consolidating some thirty existing aid programs into a Foundation Aid formula. This formula distributes funds to school districts based on the cost of providing a sound basic education and adjusted to reflect regional costs. The Enacted Budget also included a four-year phase in of Foundation Aid. The Enacted Budget extended the phase in to and froze and payable Foundation Aid to Foundation Aid. The Enacted Budget extended the phase in to The promised phase in has not happened. 5

6 Foundation Aid Campaign for Fiscal Equity Law Suit ($155 Million Short) Enacted State Budget/School Year Current Year Aid Full Phase-in Level Shortfall $38,127,395 $51,905,964 ($13,778,569) $42,285,090 $54,710,908 ($12,425,818) $42,317,268 $59,749,290 ($17,432,022) $42,317,268 $59,606,170 ($17,288,902) $42,317,268 $56,889,215 ($14,571,947) $42,579,693 $57,754,076 ($15,174,383) $42,699,660 $59,296,055 ($16,596,395) $43,178,688 $53,814,000 ($10,635,312) $43,324,523 $52,716,600 ($9,392,077) $43,747,558 $53,135,617 ($9,388,059) $44,998,315 $53,278,729 ($8,280,414) $45,760,006 $56,522,084 ($10,762,078) 6

7 Final Tax Cap Calculation As Filed with NYS Comptroller Tax Levy : $85,272,237 Tax Base Growth Factor: x ,124,959 PILOT Revenue for : 494,011 Tax Levy for Capital for : (2,673,950) 83,945,020 Allowable Levy Growth Factor: x ,623,920 PILOT Revenue for : (219,470) Tax Levy for Capital for : 2,373,117 Other Exclusions (ERS & TRS > 2%): 0 Available Carryover: 0 Tax Levy Limit Plus Exclusions: $87,777,567 Tax Levy Limit Increase: $ 2,505,330 (2.94%) Estimated tax levy increase on a home of $100,000 BEFORE STAR is $70 7

8 Projected School Tax Rates & Amounts (2.94% Increase) Cicero Clay Salina FULL VALUE $ 100,000 $ 100,000 $ 100,000 ASSESSED VALUE (AV) $ 100,000 $ 4,270 $ 100,000 EST. TAX RATE PER $1,000 OF AV $ $ $ EST. ANNUAL SCHOOL TAX $ 2,436 $ 2,436 $ 2,436 TAX INCREASE YR./MO. $70/$5.83 $70/$5.83 $70/$5.83 These calculations exclude the benefits of STAR 8

9 Actual Tax Rate vs. Projected ($/$1,000 of True Value) School Year Projected Tax Rate $22.69 $23.18 $23.44 $23.51 $23.88 Projected % Increase 3.45% 2.24% 2.03% 1.09% 3.02% Actual Tax Rate $22.67 $22.98 $23.26 $23.18 $23.65 Rate Difference ($0.02) ($0.20) ($0.18) ($0.33) ($0.23) Actual Rate Increase 3.37% 1.37% 1.22% (.30%) 2.03% Since the school district is not involved in the property assessment process and final assessments are not available until after the school budget process is completed, the school tax rates quoted in connection with the budget are estimates. Actual rates and increases are usually lower than projected. 9

10 Tax on True Value CNY Districts ($/$1, Data from Office of NYS Comptroller $ $ $25.00 $ $ $10.00 $5.00 $

11 Proposed Expenditures $163,121,729 Salaries $76,275, % Benefits $50,672, % Debt Service $9,785, % Equipment $603, % Special Project $100, % Contractual $6,820, % BOCES $15,500, % Supplies & Other $3,363, % 11

12 Proposed Expenditures Vs. Prior Year Approved Budget Variance Salaries $73,805,705 $76,275,967 $2,470, % Benefits $50,183,312 $50,672,600 $489, % Debt Service $9,329,105 $9,785,173 $456, % Contractual $6,867,369 $6,820,317 ($47,052) (.69%) BOCES $14,500,000 $15,500,000 $1,000, % Equipment $475,000 $603,734 $128, % Supplies & Other $3,429,989 $3,363,938 ($66,051) (1.93%) Special Project $100,000 $100,000 $0 0.00% Total $158,690,480 $163,121,729 $4,431, % Deficit ($636,716) Estimated Revenues $158,690,480 $162,485,013 $3,794, % 12

13 Program Initiatives Related to Vision 2020 Increase educational experiences & opportunities for students Expand course options for students at C-NS High School Increase the minimum credit requirement for C-NS High School students Increase staffing level to ensure that all students have an opportunity to take Art, Health & Family and Consumer Science (FACS) at the North Syracuse Junior High School Additional sections of science added at the North Syracuse Junior High School in an effort to reduce class sizes Continue to monitor and address staffing needs associated with our special education programs Increase number of sections in several core subjects to maintain or lower class size Add additional resources to focus on safety, security and the social-emotional wellbeing of students and staff 13

14 Expanded Course Options for Students at C-NS High School Business English FACS Subject Addition Deletion Intro to Criminal Justice SUPA Financial Accounting Sports Media SUPA Writing Journalism B Tablet Applications & Marketing Food Science B Math AP Computer Science Principles Project Math SUPA Computer Engineering Science Astronomy Meteorology Myth Busting Science Cinema Science Explorations A Science Explorations B Topics in Astronomy / Meteorology Science Explorations Social Studies American History Through Film Current Events AP World History (Grade 10) Crucible of Change 14

15 Increase the Minimum Credit Requirement for C-NS High School Students Currently one third of our C-NS High School seniors either arrive late or leave early. While we have maintained the number of electives, we have been forced to reduce the number of times these are offered; thereby, creating scheduling difficulties. By increasing the number of credits required, we believe that seniors will be less likely to arrive late and leave early. The increase in credits also sends a message to colleges about the rigor of C-NS High School programs. 15

16 Increase Staffing to Ensure that all Students have an Opportunity to Take Art, Health & FACS at the NSJH Current staffing levels have limited opportunities for all students to be scheduled for these subjects at the junior high school. Increased staffing will allow for both capacity and flexibility when scheduling these courses. 16

17 Additional Sections of Science Added at the North Syracuse Junior High School to Reduce Class Sizes More students are taking Living Environment in Grade 9. Additional staffing will provide more appropriate class sizes in lab settings. 17

18 Continue to Monitor and Address Staffing Needs Associated with our Special Education Programs We have worked hard over the past two years to refine our more inclusive special education settings. We will continue to monitor and fine tune staffing in connection with the budget process. Although overall enrollment has declined modestly over the past 5 years, the number of students with disabilities has increased over the same period. 18

19 Percentage of Students Number Students Students With Disabilities Increasing Number and Percentage 16.0% 1, % 12.0% 11.0% 13.0% 12.9% 13.8% 1, % 1,246 1, % 1,260 1,240 1, % 1,197 1, % 1,172 1, % 1, % 1,142 1,140 1, % 1, % School Year 1,080 19

20 Increase Number of Sections of Core Subjects to Maintain or Lower Class Size Middle school enrollment shifts have resulted in increasing class sizes. In connection with the budget, we propose increasing middle school staffing levels slightly to address this issue. 20

21 Additional Resources for Safety, Security and the Social-Emotional Wellbeing of Students and Staff Increase security by reconstructing / reconfiguring entryways at Roxboro Road Middle School and North Syracuse Junior High School Further training opportunities to address the safety of students and staff Expand professional development to support student social-emotional wellbeing Additional SRO under consideration currently in conversations with Onondaga County Sheriff s Department. Increase the number of school psychologists. 21

22 Consultant Teacher Program Continued investment in the Peer Assistance and Review (PAR) program which provides support and professional development for over 100 probationary teachers Collaborative approach to ensure high quality instruction Increase in the number of probationary teachers Probationary period extended by law from 3 to 4 years Staffing levels as per contractual agreement 22

23 Highlights of Personnel Changes 28 retirements of instructional staff Additional staffing at C-NS High School to support expanded course offerings Increase School Psychology Services Increase the number of Consultant Teachers Increase staffing to ensure that all students have an opportunity to take Art, Health & FACS at the North Syracuse Junior High School Additional English New Language(ENL) staffing to support increasing population of English Language Learners (ELL) students 23

24 Expenditure Per Pupil OCM BOCES School Spending Per Pupil State Rank 1 $26, $25, $25, $24, $23, $23, $22, $22, $21, $21, $21, $20, School Spending Per Pupil State Rank 13 $20, $19, $19, $19, $19, $18, $18, $18, North Syracuse $17, $17, $16, Source: Forecast 5-5Sight data from NYSED ST-3 filings for 2016 (General Fund & Special Aid Fund only) 24

25 Vehicle Bonding Proposition Maintain the average age of our transportation fleet with a limited number of vehicles over 10 years old. Reduce the cost of repairs and avoid problems associated with rusting frames that prevent the vehicles from passing D.O.T. inspection. New Delivery Truck Proposed bus purchases for : passenger diesel school buses 1-42-passenger diesel school bus with one to three wheelchair positions, hydraulic lift and air conditioning 1-48-passenger bus with air conditioning Total estimated cost of all 15 vehicles is $1,472,440. Tax Impact, after Trans Aid: approximately $1.82 per year for a house assessed at $100,000 before STAR. 25

26 Projected Fund Balance June 30, 2018 Unassigned Fund Balance at 6/30/17 (3.99% of Budget) $6,334,156 Variance in Revenues ($ TBD) Variance in Expenditures $1,500,000 Est. Appropriation to Reduce Tax Levy ($2,700,000) Increase / Replenishment of Reserves $ 0 Unassigned Fund Balance 6/30/18 $5,134,156 Budget for : $163,121,729 Percentage of Budget: 3.15% 26

27 Projected Reserves June 30, 2018 June 30, 2017 June 30, 2018 Tax Certiorari $2,000,000 $2,001,100 Workers Compensation $2,106,621 $2,107,800 General Liability $1,000,000 $1,000,600 Capital Reserve $2,501,834 $2,503,000 Total $7,608,455 $7,612,500 27

28 Summary The Governor s Budget Proposal increases our General Aid by $866,729 or 1.41%. Although Foundation Aid increased, it is still $10.8 million lower than the amount required to provide a sound basic education according to the Campaign for Fiscal Equity law suit. Current State Aid, specifically Foundation Aid, is inadequate. We have a deficit of $636,716. We are hopeful that the final NYS budget will increase our aid. The Preliminary Tax Levy increase of 2.94% is at the tax cap. The Tax Levy vote will only require a simple majority and tax payers will receive their rebate checks. The Budget includes total revenues of $162,485,013, which increased by $3,794,533 or 2.39%. However, the district continues to rely on fund balance appropriation. The Budget includes total expenditures of $163,121,729, which increased by $4,431,249 or 2.79%. We are still reviewing several areas of the budget and attempting to trim our expenses further. We are also considering increasing the fund balance appropriation to eliminate the deficit and balance the budget. 28

29 Budget Process Timeline October 2 nd BOE Approval of Budget Calendar November 14 th February 23 rd Principals, Directors & Cabinet and BOE subcommittee develop initial budget December 4 th - Board of Education Budget Assumptions December 18 th Board of Education Budget Process Overview & Status January 22 nd Board of Education Governor s Budget proposal Preliminary Tax Cap Calculation Fund Balance & Reserve Projections February 26 th Board of Education Initial Budget March 5 th - Board of Education A more detailed look at the initial budget Approve Bus Bond Proposition Approve Notice of Budget Hearing/Election March 26 th Board of Education Budget Update Final Tax Cap April 2 nd Proposed Budget Presentation Budget Discussion & Deliberation BOE Adoption of Budget April 16 th BOCES Election and Budget Vote May 1 st Budget Hearing May 15 th Budget Vote 29

30 Vote & Election Tuesday, May 15, 2018 from 6:00 AM to 9:00 PM Polling Places: For residents living NORTH of Route 481, Cicero Elementary School (5979 Route 31) For residents living SOUTH of Route 481, Jerome F. Melvin Administrative Office Building (5355 West Taft Road) in North Syracuse Registration: If you are not registered to vote with Onondaga County or the North Syracuse Central School District, you must pre-register. The District will hold a special evening registration on Tuesday, May 1 st, from 4:00 PM to 8:00 PM at the District Office and at Cicero Elementary School. Residents may also register at the District Offices, Monday through Friday from 8:00 AM to 4:00 PM until Thursday, May 10 th. If you are not sure whether or not you are registered with the County or the District, or wish to obtain an application for an absentee ballot, please call Connie Gibson at or cgibson@nscsd.org. 30