Harrison Central School District Superintendent s 2017 18 Proposed Budget for Adoption Board of Education Meeting April 19, 2017
Superintendent s Proposed Budget Goals 2017 18 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
Superintendent s Proposed Budget Goals 2017 18 Continued Modifications to interscholastic athletics Provide additional oversight in athletics Cheerleading recognized as a modified sport Meet needs and mandates for special education & ENL
Superintendent s Budget Challenges 2017 18 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
Superintendent s Proposed Budget 2017 18 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.
Superintendent s Proposed Budget Enhancements 2017 18 Based on enrollment projections, mandates & increased participation. Elementary: Adds 2.5 FTE s Includes increases in the areas special education of 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
Superintendent s Proposed Budget Enhancements 2017 18 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: 2.0 + FTE s 2.0 Teaching Assistants for special education support Additional P/T aide support for lunch time supervision
2017 18 Budget Offsets Teachers Retirement Rate reduction PILOT agreements did not have an adverse impact on tax levy formula in 2017 18 Tax Base Growth Factor 1.0055 Consumer Price Index District Generated Offsets: Teacher Retirement Incentive
Harrison Central School District Tax Cap Calculation 2017-18 2016-17 2017-18 1) Prior Year Tax Levy $ 100,051,679 $ 100,949,750 2) 1 + Tax Base Growth Factor (provided by x 1.0098 1.0055 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 = $100,949,750 0.90% $102,816,021 1.85%
2017 2018 Tax Levy Limit/Changes Description 16 17 17 18 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%
Harrison Central School District State Aid Analysis 2016 17 vs 2017 18 Exec. Bud Enacted Exec. Bud Enacted Actual Inc. Proposal Budget Proposal Budget over 2016 17 2016 17 2016 17 2017 18 2017 18 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 2016 17 Budget to Budget Increase 1.78% Tax Levy Increase 1.84% Est. Est. Tax Rate Inc. 2.79%
Harrison Central School District Revenue Budget 2017-18 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 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 95,157,133 100,949,750 102,802,573 A 1081 PAYMENTS IN LIEU OF TAXES 1,443,708 1,620,478 1,729,002-869,535 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 99,558,189 100,252,958 101,977,671 103,856,171 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 8,560 - - A 1335 FEES & CHARGES (OTHER) 30,376 9,691 30,387 11,969 33,407 12,000 12,000 A 2230 TUITION-OTHER DISTRICTS 179,046-124,350 209,669 158,976 123,000 175,000 A 2280 HEALTH SERVICES - OTHER DIST. 256,357 225,864 226,635 251,203 240,472 240,000 240,000 A 2401 INTEREST & EARNINGS 168,586 134,349 121,877 100,731 133,699 125,000 280,000 A 2410 RENTAL OF PROPERTY - MISC 1,500 1,504-375 - 2,500 2,500 A 2620 FORFEITURE OF DEPOSITS - - - - 100 - - A 2665 SALE OF EQUIPMENT - - 5,565-46,383 - - A 2680 INSURANCE RECOVERIES 3,048 32,843 1,900-16,074 - - A 2683 SELF INS. RECOVERIES 17,906 33,243 1,157 37,779 18,912 - - A 2690 OTHER COMPENSATION FOR LOSS - - - - 75,000 - - 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. 482,546 476,905 412,416 497,928 452,603 300,000 300,000 A 2705 GIFTS & DONATIONS - - - 6,500 - - - A 2730 MTA PAYROLL TAX REIMBURSEMENT 126,845 - - - - - - A 2770 MISCELLANEOUS REVENUES 11,921 8,530 12,459 3,848 1,848 2,500 2,500 A 2770.01 HHS THEATER TICKET SALES 11,080 15,331 20,700 22,321 28,047 22,000 28,000 A 2770.02 HHS CAFÉ - - 3,880 - - - - 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 - - - 13,015 7,372 - - A 3103 BOCES AID 239,835 215,060 253,347 236,062 276,734 255,774 285,771 A 3104 CRP TUITION 326,469 135,684 191,433 156,800 69,689 189,000 A 3260 TEXTBOOK AID 270,227 278,727 274,008 273,775 272,086 270,053 271,555 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 44,210 100,000 - - - - A 4601 FEDERAL AID-MEDICAID ASSISTANCE 49,244 17,995 2,383 16,966 33,077-50,000 A 4960 FEDERAL EMER. ASSIST AID - - 7,645 - - - - A 5031 INTERFUND TRANSFER 11,332 6,485 14,997 43,778 3,417 - - 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 - - - - - 1,200,000 800,000 ERS RESERVE - - - - - 200,000 200,000 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.
Harrison Central School District 2017 18 Budget Re Cap As of April 19, 2017 Preliminary Budget $ 111,473,973 Less Est. Local Revenue (8,194,138) Preliminary Levy $ 103,279,835 Maximum Allowable Levy by NYS $ 102,816,021 Actual Levy Needed $ 102,802,573 Initial amount in excess of limit $ 477,262 Budget Adjustments: Teacher Retirement Incentive (330,065) Health Ins. budget adjustment (123,529) Eliminate vacant P/T position (30,000) 2017 18 Program enhancements/ enrollment driven additions $ 993,939 + Lane Change 4,393 + Contractual change 8,000 + Proposed Budget 111,996,711 Budget Offsets: ERS Reserve (200,000) Appropriated FB (800,000) Budget Shortage $ Current Position: Budget to Budget Increase 1.78% Tax Levy Increase 1.84% Est. Tax Rate Inc. 2.71% Harrison Central School District 2017 18 Budget Re Cap As of April 19, 2017 Preliminary Budget $ 111,473,973 Budget Adjustments: 2017 18 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 $ 111,996,711 1.78% Less Offsets ERS Reserve (200,000) Appropriated FB (800,000) Less Est. Local Revenue (8,194,138) Proposed Tax Levy 102,802,573 1.84% Assessments have declined $1.06M
Historical Budget Data School Year Budget Amount % Increase 2011 2012 $103,127,306 1.96% 2012 2013 $104,228,325 1.07% 2013 2014 $108,019,168 3.64% * 2014 2015 $109,113,297 1.01% 2015 2016 $109,280,120 0.15% 2016 2017 $110,033,382 0.69% 2017 2018 $111,996,711 1.78% *TRS rate increased 38% Seven Yr. Avg. 1.47%
Historical Tax Levy Data School Year Budget Amount % Increase 2011 2012 $91,332,837 1.62% 2012 2013 $93,131,321 1.97% 2013 2014 $96,363,847 3.47%* 2014 2015 $99,657,561 3.42% 2015 2016 $100,051,679 0.40% 2016 2017 $100,949,750 0.90% 2017 2018 $102,802,573 1.84% *TRS rate increased 38% Seven Yr. Avg. 1.95%
Capital Improvement Status & Goals 2017 18 2017 18 Capital Appropriations Partial roof replacement at HHS Completely resurface high school track 2017 18 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
Discussion Q & A