April 19, Jeff Delorme, Assistant Superintendent for Administrative Services Paul Webster, School Business Official

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1 April 19, 2017 Jeff Delorme, Assistant Superintendent for Administrative Services Paul Webster, School Business Official

2 This presentation will provide the Board of Education with: A summary of the status of the budget based on adopted NYS budget Proposed actions to achieve a balanced budget Budget propositions for the public vote Budget calendar dates 2

3 Department Budget Proposed Budget Increase / (Decrease) % Increase / (Decrease) Transportation $ 4,786,823 $ 4,902,592 $ 115, % Superintendent/BOE $ 256,350 $ 256,770 $ % Business Services $ 742,500 $ 783,500 $ 41, % Personnel/Records Mgmt $ 63,100 $ 63,100 $ 0.0% Buildings & Grounds $ 1,158,970 $ 1,231,950 $ 72, % Utilities $ 1,510,000 $ 1,510,000 $ 0.0% Curriculum & Instruction $ 627,138 $ 627,138 $ 0.0% Pupil Personnel/Special Ed $ 1,289,750 $ 1,303,650 $ 13, % Phys. Ed./Athletics $ 333,950 $ 346,595 $ 12, % Computer Services $ 317,600 $ 284,400 $ (33,200) 10.5% School Building Budgets $ 828,237 $ 834,934 $ 6, % Debt Service $ 11,107,720 $ 11,023,018 $ (84,702) 0.8% BOCES $ 9,392,012 $ 10,092,941 $ 700, % Salaries $ 44,150,261 $ 45,442,402 $ 1,292, % Employee Benefits $ 28,152,729 $ 29,502,733 $ 1,350, % Total $ 104,717,140 $ 108,205,723 $ 3,488, % 3

4 CPP Preliminary Budget Estimates Scenario #1 Executive Budget Proposal Preliminary Budget Preliminary CURRENT YEAR Estimates Percent of Expenditures INCREASE CHANGE DEBT SERVICE $ 11,107,720 $ 11,023,018 10% 0.76% $ (84,702) SALARIES $ 44,150,261 $ 45,442,402 42% 2.93% $ 1,292,141 FRINGE BENEFITS $ 28,152,729 $ 29,502,733 27% 4.80% $ 1,350,004 TRANSPORTATION $ 4,786,823 $ 4,902,592 5% 2.42% $ 115,769 UTILITIES $ 1,510,000 $ 1,510,000 1% 0.00% $ BOCES $ 9,392,012 $ 10,092,941 9% 7.46% $ 700,929 OTHER EXPENDITURES $ 5,617,595 $ 5,732,037 5% 2.04% $ 114,442 TOTAL COSTS $ 104,717,140 $ 108,205, % 3.33% $ 3,488,583 $ $ 108,205,723 Percent of Revenues STATE OPERATING AID (FOUNDATION AID) $ 28,027,690 $ 28,450,532 27% 1.51% $ 422,842 STATE AID TRANS, BOCES $ 8,973,379 $ 9,453,644 9% 5.35% $ 480,265 STATE BUILDING AID $ 8,709,842 $ 8,159,541 8% 6.32% $ (550,301) OTHER REVENUES $ 5,257,432 $ 5,363,093 5% 2.01% $ 105,661 FUND BALANCE APPROPRIATION $ 1,500,000 $ 1,100,000 1% 26.67% $ (400,000) TRANSFER FROM DEBT SERVICE $ $ 0% 0.00% $ TRANSFER FROM ERS RESERVE $ 1,240,000 $ 1,000,000 LESS THAN 1% 19.35% $ (240,000) TRANSFER FROM UNEMPLOYMENT RESERVE $ 40,000 $ 40,000 LESS THAN 1% 0.00% $ TRANSFER FROM WORKERS' COMP. RESERVE $ $ 0% 0.00% $ SUB TOTAL OF REVENUE $ 53,748,343 $ 53,566,810 51% 0.34% $ (181,533) 4

5 CPP Preliminary Budget Estimates Scenario #1 Executive Budget Proposal Preliminary Budget Preliminary CURRENT YEAR Estimates Percent of Expenditures INCREASE CHANGE TOTAL COSTS $ 104,717,140 $ 108,205, % 3.33% $ 3,488,583 $ $ 108,205,723 Percent of Revenues SUB TOTAL OF REVENUE $ 53,748,343 $ 53,566,810 51% 0.34% $ (181,533) TAX LEVY $ 50,968,797 $ 51,854,114 49% 1.74% $ 885,317 TOTAL REVENUE $ 104,717,140 $ 105,420, % 0.67% $ 703,784 ESTIMATED SURPLUS OR (DEFICIT) $ $ (2,784,799) ESTIMATED BUDGET FOR VOTER APPROVAL $ 104,717,140 $ 105,420, % $ 703,784 5

6 Foundation Aid Executive Budget (January) Final NYS Budget (April) Year to Year Increase $28,033,685 $28,450,532 $29,009,320 $975,635 (+3.48%) to Foundation Aid Increase = $1,655, Full Phase In Foundation Aid (amount due to CPP under current law) = $29,819,293 6

7 Budget Action Approximate Value in Dollars Reduced Department Budgets and Building Budgets Reduced BOCES Budget (Eliminate Instructional Tech Support/Instructional Budget /Reduce PTech slots) Reduced Summer Curriculum Work (50,000) (165,000) (40,000) Reduced Elementary Curriculum Days (80,000) Reduced Hawk Days at High School to 1x/marking period Elementary 2.0 FTEs Teachers Middle School 4.0 FTE s Teachers 1.0 Eng, 1.0 Math, 2.0 Gr. 6 Reductions in assistant coaches (15,000) (125,000) (275,000) (50,000) Custodial Operations Supervisor deferred hiring (39,280) 7

8 Deferred hiring of several positions Transfer of management of the Food Service program to GST BOCES Generates BOCES aid on service Eliminated Director of Food Services and one clerical support position Administrators in the District Administrators in the District 8

9 Type of Action Budget Action Dollar Value Adjusted Budget Deficit Comments/Notes Budget deficit reflecting final state aid in all categories of the adopted state budget $2,074,565 Budget Increase Elementary Foss Kits Purchase and Replenishment + $80,000 $2,154,565 Purchase of additional FOSS science kits and replenish/ update current ones to meet the new NYS Science Standards for grades K5. 9

10 Type of Action Budget Action Dollar Value Adjusted Budget Deficit Comments/Notes Revenue Revenue Revenue Use of the Workers Compensation Reserve Increase Use of Appropriated Fund Balance Increase the use of the Employee Retirement System Reserve (ERS) $300,000 $1,854,565 This is a new reserve in to cover the costs of workers compensation claims. $200,000 $1,654,565 This is an increase from $1.1 to $1.3 million. This still is a reduction ($200,000) in use of appropriated fund balance from $1.5 million in the budget. $190,000 $1,464,565 This maximizes the allowable use of the ERS reserve to $1,190,000 for This still is a $50,000 decrease in the use of the ERS reserve from

11 Type of Action Budget Action Dollar Value Adjusted Budget Deficit Comments/Notes Budget Reduction Budget Reduction Budget Reduction Budget Reduction Health Insurance Budget Adjustment Fringe Benefit Budget Adjustments TRS and 403b Reduce summer curriculum work Textbook Monies (NonAidable) $300,000 $1,164,565 Updated claims experience is reflected in revised budget forecast and allows this adjustment. $100,000 1,064,565 TRS (Teacher Retirement System) employer contribution and 403b payments budgets were adjusted. $102,265 $962,300 Summer curriculum work would be very limited. The annual August Days staff development for teachers which will focus on applying technology in the classroom will take place. $60,000 $902,300 Textbook purchases not covered by state aid would be reduced by the stated amount. 11

12 Type of Action Budget Action Dollar Value Adjusted Budget Deficit Comments/Notes Budget Reduction Conferences $45,000 $857,300 All nonmandated conferences would be eliminated. Conferences for state and federal mandates would remain. Budget Reduction Transportation Contracts $30,000 $827,300 Original budget estimated the increase state maximum of 3.5%, but state has lowered maximum rate based on CPI. The budget was adjusted to reflect the lower inflation rate. Budget Reduction Utilities $100, ,300 This adjustment reflects actual usage for as well as the budget history over the last three years. Budget Reduction BOCES Budget Grant Writing and STEM Support reductions 97, ,000 Eliminates the competitive grant writing service and reduces the amount of STEM support from the BOCES budget. 12

13 Type of Action Budget Action Dollar Value Adjusted Budget Deficit Comments/Notes Position Reduction Position Reduction Position Reduction 6.00 FTE s HS Soc Studies ELA Math Foreign Language Business Art 2.0 FTE s Custodial 1.0 Cleaner 1.0 Custodial Ops. Supervisor 2.0 FTE s Secondary Teaching Assistants $450,000 $180, FTE s are Do Not Fill (DNF) Increased class sizes in some courses May reduce elective offerings $100,000 $80,000 Both are DNF s $80,000 $0 Reduces coverage for various support duties in the buildings. This does not reduce or directly impact services to students with 1:1 TA s 13

14 CPP Preliminary Budget Estimates Adopted NYS Budget Budget Reductions/Modifications Included Preliminary Budget Preliminary CURRENT YEAR Estimates Percent of Expenditures INCREASE CHANGE DEBT SERVICE $ 11,107,720 $ 10,980,064 10% 1.15% $ (127,656) SALARIES $ 44,150,261 $ 44,892,435 42% 1.68% $ 742,174 FRINGE BENEFITS $ 28,152,729 $ 28,920,435 27% 2.73% $ 767,706 TRANSPORTATION $ 4,786,823 $ 4,872,592 5% 1.79% $ 85,769 UTILITIES $ 1,510,000 $ 1,410,000 1% 6.62% $ (100,000) BOCES $ 9,392,012 $ 9,995,641 9% 6.43% $ 603,629 OTHER EXPENDITURES $ 5,617,595 $ 5,707,037 5% 1.59% $ 89,442 TOTAL COSTS $ 104,717,140 $ 106,778, % 1.97% $ 2,061,064 $ $ 106,778,204 Percent of Revenues STATE OPERATING AID (FOUNDATION AID) $ 28,027,690 $ 29,009,320 27% 3.50% $ 981,630 STATE AID TRANS, BOCES $ 8,973,379 $ 9,481,022 9% 5.66% $ 507,643 STATE BUILDING AID $ 8,709,842 $ 8,115,655 8% 6.82% $ (594,187) OTHER REVENUES $ 5,257,432 $ 5,488,093 5% 4.39% $ 230,661 FUND BALANCE APPROPRIATION $ 1,500,000 $ 1,300,000 1% 13.33% $ (200,000) TRANSFER FROM DEBT SERVICE $ $ 0% 0.00% $ TRANSFER FROM ERS RESERVE $ 1,240,000 $ 1,190,000 LESS THAN 1% 4.03% $ (50,000) TRANSFER FROM UNEMPLOYMENT RESERVE $ 40,000 $ 40,000 LESS THAN 1% 0.00% $ TRANSFER FROM WORKERS' COMP. RESERVE $ $ 300,000 0% 0.00% $ 300,000 SUB TOTAL OF REVENUE $ 53,748,343 $ 54,924,090 51% 2.19% $ 1,175,747 14

15 CPP Preliminary Budget Estimates Adopted NYS Budget Budget Reductions/Modifications Included Preliminary Budget Preliminary CURRENT YEAR Estimates Percent of Expenditures INCREASE CHANGE TOTAL COSTS $ 104,717,140 $ 106,778, % 1.97% $ 2,061,064 $ $ 106,778,204 Percent of Revenues SUB TOTAL OF REVENUE $ 53,748,343 $ 54,924,090 51% 2.19% $ 1,175,747 TAX LEVY $ 50,968,797 $ 51,854,114 49% 1.74% $ 885,317 TOTAL REVENUE $ 104,717,140 $ 106,778, % 1.97% $ 2,061,064 ESTIMATED SURPLUS OR (DEFICIT) $ $ ESTIMATED BUDGET FOR VOTER APPROVAL $ 104,717,140 $ 106,778, % $ 2,061,064 15

16 Proposition #1 Shall the annual budget of the Corning City School District for the fiscal year in the amount of $106,778,204, be adopted? 16

17 Proposition #2 Shall the Bond Resolution of the City School District of the City of Corning, New York, entitled: Bond Resolution of the City School District of the City of Corning, New York, adopted February 15, 2017, authorizing the acquisition of various school buses and vehicles; stating the estimated total cost thereof is $455,000; appropriating said amount therefor; and authorizing the issuance of $455,000 serial bonds of said District to finance said appropriation, be approved? 17

18 Budget Hearing May 9 Budget Vote May 16 Canvass of the Vote May 17 18