Huntington Union Free School District Board of Education Meeting Monday, February 25, 2019
Estimated levy limit for 2019-20 = $110,400,611 (represents 2.58% increase over the 2018-19 levy) Primary factors contributing to the limit: 2.44% average annual CPI-U increase (= 2.00% cap) 1.0013 tax base growth factor $475,611 carry-over (amount under the 2018-19 limit) Tax levy increase greater than $110,400,611 requires 60% supermajority voter approval
SCHOOL YEAR CPI-U GROWTH (prior calendar year) ALLOWABLE LEVY GROWTH FACTOR 2012-2013 3.16% 2.00% 2013-2014 2.07% 2.00% 2014-2015 1.46% 1.46% 2015-2016 1.62% 1.62% 2016-2017 0.12% 0.12% 2017-2018 1.26% 1.26% 2018-2019 2.13% 2.00% 2019-2020 2.44% 2.00% Source: Office of the State Comptroller
3.50% 3.00% 2.50% 2.00% 1.50% 1.00% CPI-U Growth Levy Growth 0.50% 0.00% Source: Office of the State Comptroller
2018-2019 INITIAL DRAFT BUDGET 2019-2020 AT LEVY LIMIT 2019-2020 BUDGET $129,812,991 $135,182,058 $132,393,192 REVENUE (includes state aid, fund balance, reserve use, other) 22,187,778 21,992,581 21,992,581 TAX LEVY 107,625,213 113,189,477 110,400,611 ASSESSED VALUATION 45,105,429 (budgeted) 44,963,399 (fall actual) 44,963,399 44,963,399
INITIAL DRAFT BUDGET 2019-2020 AT TAX LEVY LIMIT 2019-2020 CHANGE IN BUDGET ($) FROM 18-19 to 19-20 $5,369,067 $2,580,201 CHANGE IN BUDGET (%) FROM 18-19 to 19-20 4.14% 1.99%
ALLOWABLE TAX LEVY LIMIT INCREASE FOR 2019-20 $2,775,398 DRAFT BUDGET TAX LEVY INCREASE $5,564,264 DIFFERENCE AS OF 2/25/2019 ($2,788,866)
2018-2019 DRAFT BUDGET 2019-2020 AT LEVY LIMIT 2019-2020 TAX RATE (per $100 assessed value) EST. TAX RATE $ CHANGE (per $100 assessed value) EST. TAX RATE % CHANGE $239.36 $251.74 $245.53 $12.38 $6.17 5.17% 2.58%
Salary and Contractual Obligations Pension Contributions (TRS/ERS) Insurance Premiums Debt Service BOCES Administrative & Capital Charges Utilities Special Education Transportation
Instructional and non-instructional salaries Overtime and sick/personal leaves Health insurance premiums Extracurricular stipends Substitute employees
2018-2019 BUDGET 2019-2020 DRAFT BUDGET $ Change % Change $81,661,287 $84,535,958 $2,874,671 3.52%
Teachers Retirement System (TRS) All certificated employees 2019-20 employer contribution rate: 8.86% (compared to 10.82% for 2018-19) Employees Retirement System (ERS) All civil service employees 2019-20 employer contribution rate: 14.60% (compared to 14.90% for 2018-19)
2018-2019 BUDGET 2019-2020 DRAFT BUDGET $ Change % Change $7,409,253 $7,082,996 ($326,257) (4.40%)
Includes premiums for: Property insurance Liability insurance Excess liability & umbrella policies Student accident insurance Boiler & machinery insurance Underground storage tank insurance Catastrophic insurance Cybersecurity insurance Does not include employee benefit insurances (health, dental, life)
2018-2019 BUDGET 2019-2020 DRAFT BUDGET $ Change % Change $685,191 $735,000 $49,809 7.27%
Amount Balance 2006 Bond Issue $230,800 $1,220,000
2018-2019 BUDGET 2019-2020 DRAFT BUDGET $ Change % Change $230,900 $230,800 ($100) (0.04%)
HUFSD share of all BOCES administrative costs (salaries, pensions, fringe benefits) HUFSD share of all BOCES operational costs (rents, mortgages, maintenance, etc.)
2018-2019 BUDGET 2019-2020 DRAFT BUDGET $ Change % Change $362,194 $374,482 $12,288 3.39%
Fuel oil Electricity Gas Water Telephone Sewer
2018-2019 BUDGET 2019-2020 DRAFT BUDGET $ Change % Change $1,334,425 $1,342,265 $7,840 0.59%
Out-of-district student tuitions Contracted services in- and out-of-district (speech, OT/PT, related services) Services to non-resident students attending private and parochial schools within the Huntington School District (matching revenue)
2018-2019 BUDGET 2019-2020 DRAFT BUDGET $ Change % Change $3,675,000 $3,900,700 $225,700 6.14%
$ Increase Salary & Contractual Obligations $2,874,671 Pension Contributions (326,257) General Insurance Premiums 49,809 Debt Service (100) BOCES Admin & Capital Charges 12,288 Utilities 7,840 Special Education 225,700 Percentage of Increase $2,843,951 52.97%
Includes expenditures related to: Staffing Textbooks Supplies & equipment Instructional technologies Co-/Extra-curricular activities Travel & conference Capital improvements & maintenance
Percent 8% 1% 0% 26% 10% 55% Instruction Employee Benefits General Support Transportation Interfund Transfers Debt Service
13% Percent 0% 1% 0% 1% 1% 2% 9% 26% 47% Salaries Benefits Other Services BOCES Services Tuition Materials & Supplies Debt Service Equipment Text/Workbook Interfund Transfers
21% 11% 1% 0% 1% 4% 2% Percent 60% Salaries Benefits BOCES Services Other Services Tuition Materials & Supplies Equipment Textbooks
Salary/stipend increases across units Increase in health insurance costs (considerably smaller than in previous years) Increase in transportation costs (based on CPI-U increase for 2018) Increase in technology costs Increase in insurance premiums
Decrease in ERS/TRS contributions Continued debt service reductions Certain aidable costs shifted to BOCES (e.g., technology staff, copiers)
120,000,000 100,000,000 80,000,000 60,000,000 40,000,000 State Aid Valuation 20,000,000 0
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 5,000 4,750 4,500 4,250 4,000 3,750 Sept. Enrollment 3,500 3,250 3,000
Board of Education District Clerk and District Meetings Chief School Administrator Business Administrator Legal Services Human Resources (Personnel) Public Information Plant Operation Plant Maintenance Central Storage, Printing, Mailing Central Data Processing General Insurance School Association Dues BOCES Administrative and Capital Costs
2017-2018 Actual 2018-2019 Est. Actual $11,126,936 $11,944,216 2018-2019 2019-2020 $ Change % Change $11,934,663 $12,792,907 $858,274 7.19%
Conferences/workshops for Board of Education members Office supplies, postage, photocopy costs
2017-2018 Actual 2018-2019 Est. Actual $3,085 $4,400 2018-2019 2019-2020 $ Change % Change $4,400 $4,400 $0 0.00%
Staff District clerk workshop Freedom of Information Law compliance Office supplies, postage
2017-2018 Actual 2018-2019 Est. Actual $21,647 $23,583 2018-2019 2019-2020 $ Change % Change $23,583 $24,023 $440 1.87%
Board of Education meeting needs School budget vote: Voting machines information mailings Legal notices Poll workers
2017-2018 Actual 2018-2019 Est. Actual $19,936 $22,620 2018-2019 2019-2020 $ Change % Change $22,620 $22,809 $189 0.84%
Staff Mailings to residents, postage Contracted services Workshops and conferences School district subscriptions/publications Staff development (Superintendent s Conference Days) Office supplies, photocopy costs
2017-2018 Actual 2018-2019 Est. Actual $313,576 $324,829 2018-2019 2019-2020 $ Change % Change $324,829 $327,803 $2,974 0.92%
Staff NYSED filings and annual audit Contracted services (e.g., Booksmart, Questar) Revenue collection Accounts payable Purchasing Payroll Employee benefits Postage, photocopy expenses
2017-2018 Actual 2018-2019 Est. Actual $1,124,391 $1,085,818 2018-2019 2019-2020 $ Change % Change $1,095,818 $1,197,263 $101,445 9.26%
Required under NYS law: Annual (external) independent audit by CPA firm Internal audit services Claims Audit Services Financial statement preparation
2017-2018 Actual 2018-2019 Est. Actual $113,136 $140,000 2018-2019 2019-2020 $ Change % Change $140,000 $145,000 $5,000 3.57%
Staff Cash management and investments Income and expenditure reports Banking transactions Trust and agency funds
2017-2018 Actual 2018-2019 Est. Actual $76,257 $78,012 2018-2019 2019-2020 $ Change % Change $78,012 $79,574 $1,562 2.00%
Fee to participate in ES BOCES cooperative purchasing program Tutoring services Health services Kitchen repairs Instrument repairs Office supplies
2017-2018 Actual 2018-2019 Est. Actual $8,951 $9,205 2018-2019 2019-2020 $ Change % Change $9,000 $9,389 $389 4.32%
General Counsel: School district municipal and education law Labor Counsel: Collective bargaining agreements Arbitrations and labor-related grievances
2017-2018 Actual 2018-2019 Est. Actual $304,140 $422,515 2018-2019 2019-2020 $ Change % Change $422,515 $431,425 $8,910 2.11%
Staff Recruitment and hiring (instructional/noninstructional) Advertising Certifications and classifications AESOP substitute call-in service Online application system (OLAS) BOCES personnel co-ser
2017-2018 Actual 2018-2019 Est. Actual $335,328 $344,133 2018-2019 2019-2020 $ Change % Change $324,755 $352,741 $27,986 8.62%
Records retention needs Storage
2017-2018 Actual 2018-2019 Est. Actual $131 $2,500 2018-2019 2019-2020 $ Change % Change $2,500 $2,500 $0 0.00%
Staff District website District calendar brochure Other
2017-2018 Actual 2018-2019 Est. Actual $124,244 $142,145 2018-2019 2019-2020 $ Change % Change $142,145 $144,468 $2,323 1.63%
Operation of buildings (8) Staff (custodial) Equipment (vehicles, tractors, plows) Custodial supplies Utilities
2017-2018 Actual 2018-2019 Est. Actual $5,427,462 $5,872,400 2018-2019 2019-2020 $ Change % Change $5,872,400 $6,154,762 $282,362 4.81%
Staff (maintenance, grounds) Building repairs Contracted services Supplies (heating, plumbing, electrical, etc.)
2017-2018 Actual 2018-2019 Est. Actual $1,181,315 $1,212,421 2018-2019 2019-2020 $ Change % Change $1,212,421 $1,275,372 $62,951 5.19%
Staff Cameras Uniforms
2017-2018 Actual 2018-2019 Est. Actual $806,369 $863,563 2018-2019 2019-2020 $ Change % Change $863,563 $933,458 $69,895 8.09%
State reporting mandates Payroll processing Student management software/assistance E-rate filing and processing
2017-2018 Actual 2018-2019 Est. Actual $302,465 $318,437 2018-2019 2019-2020 $ Change % Change $318,437 $545,188 $226,751 71.21%
Property insurance Vehicle insurance Liability insurance Excess and umbrella policies Student accident insurance Boiler and machinery insurance Underground storage tank insurance Pollution liability insurance Catastrophic insurance Cybersecurity insurance
2017-2018 Actual 2018-2019 Est. Actual $597,203 $685,191 2018-2019 2019-2020 $ Change % Change $685,191 $735,000 $49,809 7.27%
Examples: NYS School Boards Association Nassau-Suffolk School Boards Association SCOPE NYS Council of School Superintendents NYS Association of School Business Officials American Association of School Personnel Admin
2017-2018 Actual 2018-2019 Est. Actual $25,837 $30,250 2018-2019 2019-2020 $ Change % Change $30,250 $33,250 $3,000 9.92%
Share of all BOCES administrative and operational costs: Salaries, pensions and fringe benefits Rents, mortgages and maintenance
2017-2018 Actual 2018-2019 Est. Actual $341,463 $362,194 2018-2019 2019-2020 $ Change % Change $362,194 $374,482 $12,288 3.39%
2017-2018 Actual 2018-2019 Est. Actual $11,126,936 $11,944,216 2018-2019 2019-2020 $ Change % Change $11,934,663 $12,792,907 $858,274 7.19%
Current Huntington Coach contract: One-year term set to expire on June 30, 2019 53 large buses 87 vans Cost based on packages, each including routes associated with multiple schools
4,960 eligible students transported daily to: Eight district schools 32 private/parochial schools 25 special needs schools
2017-2018 Actual 2018-2019 Est. Actual $10,380,625 $10,645,215 2018-2019 2019-2020 $ Change % Change $10,707,714 $11,018,090 $310,376 2.90%
Transportation Office: Staff Supplies
2017-2018 Actual 2018-2019 Est. Actual $136,406 $146,304 2018-2019 2019-2020 $ Change % Change $146,304 $155,307 $9,003 6.15%
Regular daily transportation Special education transportation Athletics Music Late buses Daily rentals (e.g., field trips)
2017-2018 Actual 2018-2019 Est. Actual $10,230,759 $10,473,911 2018-2019 2019-2020 $ Change % Change $10,536,410 $10,837,783 $301,373 2.86%
Greenkill (costs covered by students/grant) Athletic tournaments/playoffs Marching band
2017-2018 Actual 2018-2019 Est. Actual $13,460 $25,000 2018-2019 2019-2020 $ Change % Change $25,000 $25,000 $0 0.00%
2017-2018 Actual 2018-2019 Est. Actual $10,380,625 $10,645,215 2018-2019 2019-2020 $ Change % Change $10,707,714 $11,018,090 $310,376 2.90%
AS OF 2/25/19 $ AMOUNT BUDGET- TO-BUDGET INCREASE EST. TAX RATE INCREASE INITIAL DRAFT $135,182,058 4.14% 5.17% AT LEVY LIMIT $132,393,192 1.99% 2.58%
Incorporates the same tax levy adopted for 2018-2019 (0% levy increase, no exclusions) Required budget reduction: $5,564,264 Must include equipment removal -$736,066 Remaining budget reduction: $4,828,198
Monday, 3/11: Employee Benefits, Debt Service, Fund (work session) Transfers, Capital Monday, 3/25: Instruction and Staffing Monday, 4/8: Monday, 4/15: Adoption Monday, 5/13: Revenue/ Review (workshop) Hearing Tuesday, 5/21: Vote/Election