April Coffee Talk. State Budget Analysis, Property Tax Report Card & Budget Notice, and Budget Statement

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1 April Coffee Talk State Budget Analysis, Property Tax Report Card & Budget Notice, and Budget Statement State Aid & Financial Planning Service April 17, 2019

2 Agenda 2 State Budget Year to year increase New/rejected items Governor s Executive Budget vs. Enacted Budget Foundation Aid Property Tax Report Card (PTRC) Budget Notice Administrative Salary Disclosure STAR Items Instructional Materials Aid (IMA) Attendance Spring Reminders

3 NYS State Budget 3 Governor Cuomo proposed the Executive Budget $27.01 billion in formula-based school aid Enacted State Budget $27.34 billion in formula-based school aid Overall Foundation Aid Increase of $618 million

4 Year to Year Comparison Enacted Budget Enacted Budget Public Excess High Cost Aid $658.52m Public Excess High Cost Aid $623.96m (-$34.56m) Private Excess High Cost Aid Private Excess High Cost Aid $396.08m $409.42m (+$13.34m) Instructional Material Aids Instructional Material Aids $276.63m $277.07m (+$440) Full Day K Conversion Aid Full Day K Conversion Aid $4.654m $4.002m (-$.652) (*) Charter School Transitional Aid Charter School Transitional Aid $41.13m $42.77m (+$1.64m) Building/ Reorg. Incentive Bldg. Building/ Reorg. Incentive Bldg. Aid Aid $3.022b $3.237b (+$215m) BOCES Aid BOCES Aid $949.14m $983.96m (+$34.82m) Transportation Aid Transportation Aid $1.911b $1.998b (+$87m) *Only formula change was for Full Day K Conversion Aid

5 Executive Budget Proposal vs Enacted Budget Executive Budget Proposal vs Enacted Budget Public Excess High Cost Aid $619.71m Public Excess High Cost Aid $623.96m (+$4.25m) Private Excess High Cost Aid $404.33m Private Excess High Cost Aid $409.42m (+$5.09m) Instructional Material Aids $278.74m Instructional Material Aids $277.07m (-$1.67m) Full Day K Conversion Aid $2.82m (*) Full Day K Conversion Aid $4.00m ($1.18m) (*) Charter School Transitional Aid $39.88m Charter School Transitional Aid $42.77m (+$2.89m) Building/ Reorg. Incentive Bldg. Building/ Reorg. Incentive Bldg. Aid Aid $3.229b $3.237b (+$8m) BOCES Aid BOCES Aid $971.06m $983.96m (+$12.9m) Transportation Aid Transportation Aid $1.990b $1.998b (+$8m) *Only formula change was for Full Day K Conversion Aid

6 New Legislative Items Included Under the Enacted Budget 6 School Level Funding Plans All districts that submitted these plans in will be required to do so again in : districts which have at least 4 schools in : all districts eligible for Foundation Aid Submission is required by on or before the Friday prior to Labor Day For the plan the date is August 30, 2019 School Equity Plan A variation of the original School Equity Plan under the Executive Budget was approved Director of the Budget to produce a list of districts by May 1 st of schools identified as high need and underfunded Underfunded schools are those which are 5% below district average School Equity plan to be submitted to SED Due date will be September 1 st of each school year Districts are to identify how they will "effectuate prioritizing equity" for those schools.

7 New Legislative Items Included Under the Enacted Budget 7 TRS Reserve - Effective April 1st, 2019 Authorized under GML 6-r as sub-fund of the ERS Reserve fund BOE and/or trustees must approve a resolution Restrictions: Contributions into the TRS Reserve in a fiscal year may not exceed 2% of the total compensation or salaries of the teachers employed by the school district or BOCES (those who are members of the NYS teachers retirement system) paid during the prior fiscal year. Balance of the TRS Reserve not to exceed 10% of the total compensation or salaries of teachers employed and who are members of the NYS teachers retirement system paid during the prior fiscal school year. This reserve is authorized under GML 6-r Property Tax Cap made permanent w/out modifications Authorization of Piggy-back Transportation Contracts Building Condition Surveys (BCS) SED will stagger the surveys beginning in January 1 st, 2020 School Aid Growth to be capped at the 10-year avg. of State personal income growth vs. the single year under current law BOCES District Superintendent Salary Increase Maximum of 6% increase above the salary in the preceding school year or 98% of the salary earned by the Commissioner in the state fiscal year (whichever is less)

8 New Legislative Items Included Under the Enacted Budget 8 STAR Changes STAR Exemption Program Capped at 0% growth for (currently at 2%) Option to switch from STAR Exemption program to the STAR Credit program Once you switch you cannot go back to STAR Exemption See here for more information on switching programs and registering for Star Credit Program: STAR Credit Program is not subject to 0% growth cap

9 Proposed Changes NOT Included in Enacted Budget 9 Services Aid Would have combined 11 current year aid categories to begin during the school year 11 categories of aid: Instructional Materials Aid/IMA (Textbooks, Library Materials, Computer Software, Instructional Hardware and Technology) BOCES Aid Supplemental Public Excess Cost Aid Transportation Aid Special Services Aid Academic Enhancement Aid High Tax Aid Transitional Aid for Charter Schools Cap State Aid at amounts shown on the state aid runs under the Executive Budget End Prior Year Adjustment (PYA) payments starting in the SY

10 Proposed Changes NOT Included in Enacted State Budget 10 Building Aid Proposed changes to Building Aid would impact prospective capital projects w/voter approval after July 1 st, 2019 Aid ratios, incentive decimals, and incidental cost allowances would have been subject to changes

11 Foundation Aid Under Governor s Executive Budget Proposal 11 Base Increase is the greatest of 4 possible Tiers Base + Base Increase + Community Schools Increase

12 Foundation Aid Calculation in Enacted Budget Total Foundation Aid = $18.409b Foundation Aid Base (FAB) Executive Budget FA Increase Executive Budget FA - Foundation Aid Base + Maximum of Tiers A-J

13 Foundation Aid Base (FAB) FAB = $17.791b The payable Foundation Aid total for the current school year

14 Executive Budget FA 14 Increase Exec. Budget FA Increase = $338m Base Incr. + Community Schools Set-Aside Incr Base Increase = $288m Community Schools Set-Aside Increase = $50m

15 2019-20 Executive Budget Base Increase 2019-20 Base Increase is the greatest of: Tier A: Phase in Factor (64 districts) Tier B:

15 Executive Budget Base Increase Base Increase is the greatest of: Tier A: Phase in Factor (64 districts) Tier B: Extraordinary Needs and Sparsity (329 districts) Tier C: Pupil Wealth Ratio for Foundation Aid (90 districts) Tier D: Due Minimum (191 districts)

16 16 Community Schools Set-Aside Increase Under Executive Budget Community Schools Set-Aside Increase = $50m Greater of: 1. Community Schools Formula Increase OR 2. Community Schools Level-Up Increase

17 Executive Budget FA 17 minus Foundation Aid Base Executive Budget FA - Foundation Aid Base = $189k Impacts 10 districts statewide This is the Positive Difference between: Executive Budget Foundation Aid = $17,790,981, Executive Budget Foundation Aid Base (FAB) = $17,790,792,253

18 Tiers A-B Increase in Enacted Budget 18 Tier A-J Increase = $280.2m The increase is the maximum amount under Tiers A-J Statewide data for new tiers: Tier A = 163 Districts Tier B = 109 Districts Tier C = 13 Districts Tier D = 4 Districts Tier E = 13 Districts Tier F = 7 Districts Tier G = 15 Districts Tier H = 34 Districts Tier I = 30 Districts Tier J = 286 Districts

19 Additional Foundation Aid Factors for Tier Increase Referenced in Enacted Budget 19 Average Direct Certification Percentage 3-Year Avg. for 16-17, 17-18, and School Years Direct Certification Count Direct Certification Enrollment Foundation Aid Remaining Total Foundation Aid Foundation Aid Base (FAB) Foundation Aid Pupil Wealth Ratio (FAPWR) Selected Actual Value Per Pupil Statewide Average Total Foundation Aid Selected Foundation Aid per Pupil Selected TAFPU

20 20

21 Foundation Aid Backup Details in Enacted Budget 21 A + B C

22 A D F G Here is the crosswalk to help you tie out the data reported to OSC to the figures listed under the PTRC

23 G F D A 23

projected to be as of June 30, 2019 List estimated ending balance projection as

24 List your final balance as of June 30, 2018 List your actual balance as of March 31 st, 2019 under this column List what your estimated final balance is projected to be as of June 30, 2019 List estimated ending balance projection as of June 30, 2019 List intended use for the upcoming school year under this column

25 Figures used to calculate Admin. Cap which is calc as follows: Admin.Component Admin. Comp.+ Prog. Comp. List any separate propositions which may impact the tax levy that are not already included within the budget 25 New income threshold is $250k or less

26 2019-20 Administrator Salary Disclosure Form Report estimated salaries in the budget for 2019-20 Only report the financial

Do not list the amount budgeted by other participating districts.

26 Administrator Salary Disclosure Form Report estimated salaries in the budget for Only report the financial commitment which your individual district has budgeted for shared administrative staff members. Do not list the amount budgeted by other participating districts. You would list the other participating district(s) here if your district is sharing a Superintendent. If your district is sharing other administrative staff, then you should send an to SED s Education Management Services at: EMSCMGTS@nysed.gov

27 Administrator Salary Disclosure Form Enter information for other supervisory or administrative positions which exceed the $138k threshold here

28 New income threshold at $250k There is an option to switch from STAR Exemption to STAR Credit program if income is at or below the $250k threshold

29 29

30 30 Property Tax Relief Credit

31 Instructional Material Aids 31 Instructional Material Aid frozen April 30 th, 2019 Ensure your ST-3 expenditures reflect accurate information Reallocate excess expenditures via Schedule C Cannot reallocate excess expenditures to claim Library Materials Aid Changes were due by April 15 th, 2019

32 Instructional Materials Aid (IMA) Output Report 32 IMA Output Report can be found via SAMS or SED s State Aid Unit Website

33 33 Textbook Aid was not maximized. Difference between actual ST-3 expenditures of $15,716 and maximum aid total of $24,698 is $8,982. Actual expenditures for software exceeds maximum apportionment by $4,838

34 Actual expenditures for library exceeds maximum apportionment by $1, Actual expenditures for computer hardware and technology exceeds maximum apportionment by $2,720

Sample Schedule C in SAMS 35 Aid Area 1. District Reported 2017-18 Expense Eligible for Instructional Materials (ST-3) 2. 2018-19 Maximum Aid Allocations 3.

Textbook 15,716 24,698 24,698 B - Software 11,175 6,337 6,337 C- Library Materials 4,397 2,643 2,643 D - Instructional Hardware 11,125 8,405 8,735 E - Total: 42,413 42,083

35 Sample Schedule C in SAMS 35 Aid Area 1. District Reported Expense Eligible for Instructional Materials (ST-3) Maximum Aid Allocations 3. District Designated Expense for Instructional Materials Aids Calculations This district would reallocate their IMA expenses as follows: $4,838 from Software A - Textbook 15,716 24,698 24,698 B - Software 11,175 6,337 6,337 C- Library Materials 4,397 2,643 2,643 D - Instructional Hardware 11,125 8,405 8,735 E - Total: 42,413 42,083 42,413 $1,754 from Library $2,390 from Hardware A total of $8,982 would be reallocated into Textbook category to maximize aid and increase the $15,716 expense up to the maximum amount of $24,698

36 180 Day Requirement and Model 36 School Calendar Amendment to of the Commissioner s Regulations were adopted by the Board of Regents during September 2018 meeting Regulations were backdated for an effective date of July 1, 2018 Districts to meet annual hours over 180 days 900 for elementary 990 for secondary

37 Version of SED s Model Calendar

38 38 Form A Schedule A5

39 39 Form A Schedule A5

40 Spring Reminders/Updates 40 ESSA Actual spending per school building data now has a due date of March 1, 2020 Guidance and submission process will be released this summer

Spring Reminders/Updates 41 Non-Allowable Pupil Decimal (March, April or May) Final Cost Reports due June 30, 2019 (Pre-Chapter 97) 2018-19 Instructional Materials Aids frozen April 30th, 2019

41 Spring Reminders/Updates 41 Non-Allowable Pupil Decimal (March, April or May) Final Cost Reports due June 30, 2019 (Pre-Chapter 97) Instructional Materials Aids frozen April 30th, 2019 Revisions to claims forms and/or projections was due on April 15 th for May database STACs Review to ensure all students are accounted for Special Education Verifications DVPUB & DCPUB (April 19 th ) Gold Star Report to be updated May 8th DVSSY (June 1 st ) DVPRV (June 30 th ) DVHOM (June 30 th ) All Summer Programs (June 30 th )

42 Upcoming Coffee Talk Session 42 May 8th Health Services & Non-Resident Billing

43 THANK YOU 43 Questar III 10 Empire State Boulevard Castleton, NY (518) Fax (518)

Understanding State Aid Projections and Calculating the Property Tax Cap. January 2019 Coffee Talk State Aid and Financial Planning Service

Understanding State Aid Projections and Calculating the Property Tax Cap January 2019 Coffee Talk State Aid and Financial Planning Service Agenda 2 State Aid Projections 18-19 State Aid 19-20 Projected