Harrison Central School District Proposed Budget Adopted April 19, Annual Budget Hearing May 3, 2017

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1 Harrison Central School District Proposed Budget Adopted April 19, 2017 Annual Budget Hearing May 3, 2017

2 Superintendent s Proposed Budget Goals Maintain class sizes and programmatic options amidst increasing enrollment /participation Strengthen instructional continuity grades 6 10, introduction of IB middle years program Fully fund the cost of International Baccalaureate & Advanced Placement Assessments Improve support for: Struggling high school students underperforming high school students these are not struggling students pushing the middle

3 Superintendent s Proposed Budget Goals Continued Modifications to interscholastic athletics Provide additional oversight in athletics Cheerleading recognized as a modified sport Meet needs and mandates for special education & ENL

4 Superintendent s Proposed Budget Enhancements Based on enrollment projections, mandates & increased participation. Elementary: Adds 2.5 FTE s Includes increases in the areas of special education, art, music, PE, and ENL. Middle School: Adds 1.0 FTE s Includes increase in music, art, PE and ENL High School: Adds 3.4 FTE s Includes increase in co teaching, adaptive theater, ENL, ELA, science, business, technology, dance, music, art, accommodates growing enrollment/participation

5 Superintendent s Proposed Budget Enhancements Cont d. Based on enrollment projections, mandates & increased participation. Instructional support: 1.0 FTE HHS Learning Center Athletics : 2.0 FTE s Assistant Athletic Director Modified Cheerleading coach Support staff: FTE s 2.0 Teaching Assistants for special education support Additional P/T aide support for lunch time supervision

6 Superintendent s Proposed Budget In addition we will continue to maintain last year s instructional improvements: Developed an extended year in district special education program. The current program serves special education students requiring year round service. The result is improved program oversight and quality control. Students remain in our schools.

7 Superintendent s Budget Challenges Maintaining low class sizes while enrollment continues to grow Instructional space continues to be a significant challenge No measurable growth in state aid CPI continues to be below 2% reducing districts ability to maximize the cap limit Decrease in tax base growth factor

8 Budget Offsets Teachers Retirement Rate reduction PILOT agreements did not have an adverse impact on tax levy formula in Tax Base Growth Factor Consumer Price Index District Generated Offsets: Teacher Retirement Incentive

9 Harrison Central School District Tax Cap Calculation ) Prior Year Tax Levy $ 100,051,679 $ 100,949,750 2) 1 + Tax Base Growth Factor (provided by x Commissioner of Tax & Finance by February 15th.) Total Tax Levy plus Growth Factor $101,032,186 $101,504,973 3) Prior Year PILOTS + 869,337 1,027,921 4) Levy for Judgements over 5% of total tax levy Capital Debt Service(net of Bldg. Aid) (prior Yr) - Capital Tax Levy - (2,523,493) (2,480,387) TAX LEVY LIMIT = $99,378,030 $100,052,507 5) Allowable Levy Growth Factor (1 + inflation factor, up to 2%) x 0.12% 1.26% $119,254 $1,260,662 6) Next Years PILOTS - (1,027,921) (1,053,598) TAX LEVY LIMIT (to be submitted to State Comptroller, Commissioner of Tax & Finance and the = $98,469,363 $100,259,571 Commissioner of Education by March 1st) Cap Exclusions Levy for excess increases to ERS Levy for excess increases to TRS Capital Debt Service(net of Bldg. Aid) Capital Tax Levy (expenditures not budget) + 2,480,387 2,556,450 9) Erroneous levy plus interest from prior year - $0 $0 ALLOWED TAX LEVY WITH 50% plus 1 voter approval = $100,949, % $102,816, %

10 Tax Levy Limit/Changes Description Tax Base Growth Factor $ 980,507 $ 555,223 Net PILOT Change $ 158,584 $ 25,677 CPI Change (.12%) $ 119,254 $ 1,260,662 (1.26%) Net Capital Changes $ 43,106 $ 76,063 Net Change in Tax Levy Limit $ 898,071 $1,866,271 Percent increase.90% 1.85%

11 Harrison Central School District State Aid Analysis vs Exec. Bud Enacted Exec. Bud Enacted Actual Inc. Proposal Budget Proposal Budget over Enacted Bud. A B C D D B Foundation Aid $ 2,975,110 $ 2,975,110 $ 3,004,861 $ 3,056,628 $ 81,518 Boces Aid $ 290,341 $ 255,774 $ 294,413 $ 285,771 $ 29,997 High Cost Excess Cost $ 122,956 $ 196,574 $ 229,028 $ 229,028 $ 32,454 Private Excess Cost Aid$ 58,188 $ 117,999 $ 49,065 $ 36,700 $ (81,299) Software/Library/Text $ 358,556 $ 359,304 $ 355,517 $ 360,763 $ 1,459 Transportation Aid $ 301,248 $ 341,469 $ 331,906 $ 331,906 $ (9,563) Building Aid $ 41,388 $ 47,793 $ 60,744 $ 60,744 $ 12,951 Sub Total Aid $ 4,147,787 $ 4,294,023 $ 4,325,534 $ 4,361,540 $ 67,517 Gap Elimination Adj. $ $ (420,015) $ $ GEA Restoration $ $ 420,015 $ $ Estimated Total Aid $ 4,147,787 $ 4,294,023 $ 4,325,534 $ 4,361,540 Harrison Central School District Budget Snap Shot Summary Increase according to SED reports $213,753 This is the true change in Aid from Budget to Budget Increase 1.78% Tax Levy Increase 1.84% Est. Est. Tax Rate Inc. 2.79%

12 Harrison Central School District Revenue Budget Actual Actual Actual Actual Actual Adopted Proposed Code Revenue Type Revenue Revenue Revenue Revenue Revenue Revenue Revenue A 1001 REAL PROPERTY TAXES 86,748,282 88,658,120 91,935,329 95,436,657 95,157, ,949, ,802,573 A 1081 PAYMENTS IN LIEU OF TAXES 1,443,708 1,620,478 1,729, ,535 1,027,921 1,053,598 A 1085 SCHOOL TAX RELIEF REIMBURSEMENT 4,449,404 4,338,769 4,339,382 4,121,532 4,226,290 TBD* TBD* Sub Total Property Taxes & PILOT 92,641,394 94,617,367 98,003,713 99,558, ,252, ,977, ,856,171 A 1120 NON-PROPERTY TAX DIST. BY COUNTY 1,303,441 1,366,063 1,427,973 1,418,146 1,445,746 1,440,000 1,475,000 A 1310 DAY SCH. TUITION FROM INDIVIDUALS 3,345 3,600 7,953 5,837 8, A 1335 FEES & CHARGES (OTHER) 30,376 9,691 30,387 11,969 33,407 12,000 12,000 A 2230 TUITION-OTHER DISTRICTS 179, , , , , ,000 A 2280 HEALTH SERVICES - OTHER DIST. 256, , , , , , ,000 A 2401 INTEREST & EARNINGS 168, , , , , , ,000 A 2410 RENTAL OF PROPERTY - MISC 1,500 1, ,500 2,500 A 2620 FORFEITURE OF DEPOSITS A 2665 SALE OF EQUIPMENT - - 5,565-46, A 2680 INSURANCE RECOVERIES 3,048 32,843 1,900-16, A 2683 SELF INS. RECOVERIES 17,906 33,243 1,157 37,779 18, A 2690 OTHER COMPENSATION FOR LOSS , A 2701 REFUNDS FOR BOCES AIDED SERV. 148,291 41,981 73,645 13,195 61,528 25,000 25,000 A 2703 REFUND OF PRIOR YRS EXPEND. 482, , , , , , ,000 A 2705 GIFTS & DONATIONS , A 2730 MTA PAYROLL TAX REIMBURSEMENT 126, A 2770 MISCELLANEOUS REVENUES 11,921 8,530 12,459 3,848 1,848 2,500 2,500 A HHS THEATER TICKET SALES 11,080 15,331 20,700 22,321 28,047 22,000 28,000 A HHS CAFÉ - - 3, A 3101 STATE AID - BASIC FORMULA 2,425,082 2,428,951 2,804,459 2,802,325 2,998,729 3,678,944 3,715,006 A 3102 EXCEL AID ,015 7, A 3103 BOCES AID 239, , , , , , ,771 A 3104 CRP TUITION 326, , , ,800 69, ,000 A 3260 TEXTBOOK AID 270, , , , , , ,555 A 3262 COMPUTER SOFTWARE AID 64,310 63,755 62,647 62,467 62,976 62,976 62,946 A 3263 LIBRARY AID 26,831 26,600 26,137 26,062 26,275 26,275 26,262 A 3289 STATE AID OTHER 70,903 44, , A 4601 FEDERAL AID-MEDICAID ASSISTANCE 49,244 17,995 2,383 16,966 33,077-50,000 A 4960 FEDERAL EMER. ASSIST AID - - 7, A 5031 INTERFUND TRANSFER 11,332 6,485 14,997 43,778 3, Sub Total Local Revenue 5,902,052 5,758,156 6,152,204 6,245,383 6,558,821 6,655,711 7,140,540 APPROPRIATED FUND BALANCE ,200, ,000 ERS RESERVE , ,000 Total Revenue $98,543,446 $100,375,523 $104,155,917 $105,803,572 $106,811,779 $110,033,382 $111,996,711 * Since the STAR amount cannot be determined at this time, the revenue associated with STAR is included with Real Property Taxes.

13 Harrison Central School District Budget Re Cap As of April 19, 2017 Preliminary Budget $ 111,473,973 Budget Adjustments: Program enhancements/ enrollment driven additions $ 993,939 + Teacher Retirement Incentive (330,065) Health Ins. budget adjustment (123,529) Eliminate vacant P/T position (30,000) Contractual changes 12,393 + Proposed Budget $ 111,996, % Final Percentages * Budget to Budget Increase 1.78%* Tax Levy Increase 1.84%* Est. Tax Rate Inc. 2.71% Assessments have declined $1.06M Less Offsets ERS Reserve (200,000) Appropriated FB (800,000) Less Est. Local Revenue (8,194,138) Proposed Tax Levy $ 102,802, % Property Tax Cap Limit $102,816,021 Amount Below Levy Limit ($13,448)

14 Historical Budget Data School Year Budget Amount % Increase $103,127, % $104,228, % $108,019, % * $109,113, % $109,280, % $110,033, % $111,996, % *TRS rate increased 38% Seven Yr. Avg. 1.47%

15 Historical Tax Levy Data School Year Budget Amount % Increase $91,332, % $93,131, % $96,363, %* $99,657, % $100,051, % $100,949, % $102,802, % *TRS rate increased 38% Seven Yr. Avg. 1.95%

16 Capital Improvement Status & Goals Capital Appropriations Partial roof replacement at HHS Completely resurface high school track Bond Project Schedule LMK track and field completion High School music spaces completion LMK field restrooms possible completion Complete submission & design process for Harrison Ave. addition Complete submission & design process for Parsons school Complete submission & design process for LMK auditorium

17 Discussion Q & A