Public Schools of the Tarrytowns

Transcription

1 Union Free School District of the Tarrytowns Board of Education Fiscal 2018/2019 Budget Development Empower students to make informed choices as they become self-directed, lifelong learners committed to a sustainable local and global society, in partnership with our diverse community and in a climate of collaboration and mutual respect.

2 Union Free School District of the Tarrytowns Annual Budget Vote & Board of Education Member Election Tuesday May 15, 2018 Winfield L. Morse Elementary School Washington Irving Intermediate School 7:00 AM 9:00 PM

3 Budget Development Process General Overview November 2017: December 2017: January 2018: February 2018: March 2018: April 2018: May 2018: Budget guidelines and Budget Requisition Forms are distributed to Administrative Staff for work on developing our educational programs for 2018/2019 school year. Business Office collects district program requisitions and commences development of a preliminary budget document. Superintendent of Schools with the School Business Administrator hold budget review sessions with school building principals and other district staff to refine individual proposals and assumptions. The Board of Education and community members review a preliminary budget and offer input on further budget development. Further budget review with school district personnel and submission of the Property Tax Cap Worksheet with the Office of the New York State Comptroller. Superintendent of Schools completes budget review. Budget projections are distributed to the Board of Education and community budget development work sessions are held for further input. Legal notices are published in the district s official newspaper. Board of Education finalizes and adopts the fiscal 2018/2019 budget. School district submits the New York State Property Tax Report Card information and other required supplemental reports. The district prepares the final budget document for public distribution. The district holds a public hearing on the 2018/2019 budget. The annual budget vote including election of board members and other propositions to be held on May 15, 2018.

4 Three Part Budget Components Administrative 6,185,056. Includes, but not limited to, Board of Education & school / student policy development, annual district budget vote, Office of the Superintendent of Schools, Auditing, Purchasing, Human Resources, Legal Services, District Insurance, BOCES Administrative Charges & Other Assessments. Student program implementation and supervision. Program 59,422,725. Includes, but not limited to, Kindergarten through 12 th grade classroom instruction. Learning and development of lifelong skills through teaching and interaction in reading, writing, mathematics, social studies, science, art, music physical education, and other areas. Classroom equipment, materials and supplies, technology, textbooks for both public and non-public schools. Programs for Students with Disabilities, Library Services, Guidance, Health Services, Social Workers, Co-Curricular activities, Interscholastic Athletics and Student Transportation Services. Capital 12,677,131. Includes, but not limited to, Buildings and Ground, District Wide Security Services, fuel oil, gas, electric, water, telephone and elevators. Cleaning supplies, community use of schools. On-going renovation projects. School Construction Serial Bonds, Bond Anticipation Notes, Energy Performance Contract Projects. Total 78,284,912. Preliminary Budget Increase 2,628,081 or 3.47%

5 Three Part Component Administrative Program Capital

6 Operation & Maintenance Department Ensure all facilities are clean, safe, secure and ready for student educational programs. They work to improve the health, safety and efficiencies of our buildings. The department also performs on-going improvement projects involving lighting, temperature controls, plumbing systems and other services for a more appropriate learning environment year round. Professional Staff Superintendent of Building & Grounds, Clerical Support, Head Custodians, Cleaners, Maintenance Mechanics & Groundsmen Clean & Maintain over 410,000 sq. ft. of building space daily. Manage and care for over 29 acres of sports fields and park lands.

7 Operation & Maintenance Department Program Costs Safety Training & Materials Handling, Right to Know Training, Building Inspections, Fire Alarm Systems. District Wide Security Services & Evening Patrols. Replacement of Instructional, Tables & Desks. District Wide Painting, Cleaning & Floor Replacement Water Testing and Remediation. Fuel Oil, Water, Gas, Electric, Telephone & Elevators. Professional Organizations / Best Practices. Equipment for Grass Cutting, Snow Removal & Operations. Preparation of Athletic Fields for Student Activities.

8 District Wide Capital Reserve Fund-2015 Restricted Funds for Capital Improvements No effect on Tax Levy or Real Property Tax Rates Discussion Install safety & security system enhancements. Maintenance, repair and/or replacement of existing blacktopped areas. Winfield L Morse School Replace boilers and infill unused subterranean chamber below parking lot. Washington Irving School Replace gas boilers. District Administration Removal of red operation & maintenance garage. Tappan Hill School Repair and/or replace boilers, replace roof sectional and replace window sectional.

9 Proposed Capital Improvement Bond District Wide Capital Improvement Proposition Cost Neutral Retirement of Existing Debt Service Discussion Replace existing lights with LED lighting, maintenance, repair and/or replacement of existing blacktopped areas, internal technology infrastructure upgrades and installations, upgrade bathrooms, install safety & security systems, enhancements and upgrade ventilation systems. John Paulding School Replacement windows. Winfield L Morse School Replace existing auditorium seating and lighting. Sleepy Hollow Middle & High School Replacement of remaining gravel roof, replacement of existing press box, bleacher upgrades, stairs to upper field, replace existing dugouts on softball & baseball fields.

10 Debt Service Summary Serial Bonds Next 5 Years Year Principal Interest Total 2017/2018 4,225,000 2,063,377 6,288, /2019 4,250,000 2,015,925 6,265, /2020 4,080,000 1,874,119 5,954, /2021 3,270,000 1,726,169 4,996, /2022 3,380,000 1,616,894 4,996,894 Debt Service December 31, 2017

11 Debt Service Summary Serial Bonds 4,500,000 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 Princpal Interest 1,000, , / / / / /2022

12 Smart Schools Bond Act Initial Plan Submission Fall 2016 Revisions January 2018 School Connectivity (High Speed Broadband and Wireless Connectivity) Internal Connections & Components 437,100. (i.e.. Infrastructure, Routers, High Speed Switches, Ports, Cabling) Professional Services (i.e. Removal of Legacy Equipment & Reorganize Wiring Closets) Total 542,000. Classroom Technology Interactive Whiteboards 157,770. Desktop Computers 24,900. Laptop Computers 128,870. Total 311,540. School District Must Fund Project for Reimbursement at Later Date.

13 Student Transportation Services Safely & efficiently transporting students to over 45 locations daily including public, non-public, BOCES programs, charter schools and other governmental agencies. The department also provides transportation services for field trips, afterschool activities and interscholastic athletics programs. Professional Staff Supervisor of Transportation, Dispatcher, Bus Trainer Bus Drivers, Bus Monitors & Mechanics 21 Buses travel over 158,151 miles annually 33 Vans travel over 243,391 miles annually.

14 Student Transportation Services Program Costs Pupil Personnel Safety Training & Materials Fleet Weather Forecasting School Bus Garage Rental New Bus Camera & Radio Systems School Bus Repair & Parts Fuel, Tires, Oil, Inspections & Vehicle Insurance Uniform Service Other Student Trips

15 Student Transportation Services Bus Replacement Proposition Currently In-service : Currently In-service: Four - 66 Passenger School Buses 1994 International, 1998 Freightliner 1998 Freightliner, 2004 Thomas (Driven Over 91, ,000 student miles) One - 20 Passenger Van 1998 Chevrolet (Driven Over 155,000 student miles) Replacements: New School Buses: $496,000. New Van: $53,000. Total $549,000.

16 District Wide Benefits New York State Teachers Retirement System (Certified Personnel) 10.63% Estimate New York State Employee Retirement System 15.7% Estimate (Non-Certified Personnel) Workers Compensation Program 2.0% Projected Unemployment Insurance Life, Dental, Vision & Other Insurances Hospital & Medical Insurance Unchanged 2.0% Projected 4.4% Projected

17 2018/19 Tax Levy Cap Worksheet A. Total Real Property Tax Levy for base year $ 56,814,887 B. Excess Levy in Reserve (NA in 2017/18) $ - C. Tax Levy subtotal (A - B) $ 56,814,887 D. Tax Base Growth Factor (min of 1.0) E. Adjusted Tax Levy subtotal (C x D) $ 59,019,305 F. Base Year PILOTS $ 1,610,000 G. Base Year Levy plus PILOTS $ 60,629,305 H. Base year Torts and Judgments > 5% $ - I. Base year Capital Exp. Net of aid $ 3,459,230 J. Total base year Torts and Capital exp. $ 3,459,230 K. Levy less base year Torts and Capital (G - J) $ 57,170,075 L. Allowable Levy Growth Factor based on CPI (2.13% for 2018/19) 1.02 M. Levy including levy Growth Factor $ 58,313,476 N. Budget year PILOT receivables $ 1,695,000 O. Levy less budget year PILOTS (M - N) $ 56,618,476 P. Eligible Carry Over from base year budget (NA 2017/18) $ - Q. Tax Levy Limit - before Exclusions (O + P) $ 56,618, %

18 2018/19 Tax Levy Cap Worksheet page 2 Budget Year Exclusions R. Capital Expenditures net of aid $ 3,141,930 S. Pension Expenditures above 2% $ - T. Court orders/judgments in > 5% base year levy $ - U. Total Exclusions (R + S + T) $ 3,141,930 Total Tax Levy including Exclusions (Q + U) $ 59,760, % Real Property Tax Levy Change $ 2,945,519

19 2018/2019 Budget Revenues Version 2.0 Budget Projected Increase Description 2017/ /2019 (Decrease) Real Property Tax Items 50,287,047 51,423,344 1,136,297 Other Tax Items 8,137,840 8,222,840 85,000 Non-Property Tax Items 1,000,000 1,000,000 0 Charge For Services 1,115,000 1,542, ,875 Use of Money and Property 95, , ,250 Sale of Property & Comp Loss 0 22,500 22,500 Miscellaneous 285, ,000 0 State Aid 12,329,263 12,543, ,193 Federal Aid 35,000 35,000 0 Interfund Transfers Appropriated Fund Balance 2,372,181 2,372,181 0 TOTAL GENERAL FUND 75,656,831 77,670,946 2,014,115

20 2018/2019 Revenues Real Property Tax Items Other Tax Items Non-Property Tax Items Charge For Services Use of Money and Property Property & Comp for Loss Miscellaneous State Aid Federal Aid

21 2018/2019 Budget Development Equalization Rates 2016 (2017/18 Budget) 2017 (2018/19 Budget) Greenburgh Mt. Pleasant Greenburgh Mt. Pleasant Assessed Valuation $ 1,551,218,320 $ 15,924,800 $ 1,551,218,320 $ 15,924,800 New York State Equalization Rates % % % % Full Value $ 1,551,218,320 $ 1,047,684,211 $ 1,551,218,320 $ 1,113,622,378 % of Tax Levy (Based on Full Value) ILLUSTRATION PURPOSES ONLY: Based on changes in equalization rates for the towns of Greenburgh and Mt Pleasant. Actual Assessed Valuations and the impact of ongoing Tax Certiorari settlements will effect the final tax rate per $1,000. AV.

22 2018/2019 Budget Development Future Sessions Community Workshops March 10 th, March 17 th & March 24, 2018 (Revised March 8, 2018) Public Budget Presentation and Board of Education Adoption April 17, 2018 Annual Public Hearing of the Fiscal 2018/2019 Budget May 3, 2018 Annual Budget Vote & Election of Board of Education Members May 15, 2018

23 Thank You for your interest and participation in the Union Free School District of the Tarrytowns Board of Education Fiscal 2018/2019 Budget Development Session Questions / Discussion