Huntington Union Free School District Board of Education Meeting Monday, February 26, 2018
Estimated levy limit for 2018-19 = $108,100,824 (represents 3.14% increase over the 2017-18 levy) Primary factors contributing to the limit: 2.00% average annual CPI-U increase 1.0060 tax base growth factor $566,420 carry-over (amount under the 2017-18 limit) Tax levy increase greater than $108,100,824 requires 60% supermajority voter approval
Source: Office of the State Comptroller
2017-2018 INITIAL DRAFT BUDGET 2018-2019 AT LEVY LIMIT 2018-2019 BUDGET $126,213,223 $132,294,449 $129,654,082 REVENUE (includes state aid, fund balance, reserve use, other) 21,399,116 21,553,258 21,553,258 TAX LEVY 104,814,107 110,741,191 108,100,824 ASSESSED VALUATION 45,081,357 (budgeted) 45,105,429 (fall actual) 45,105,429 45,105,429
INITIAL DRAFT BUDGET 2018-2019 TAX LEVY LIMIT 2018-2019 CHANGE IN BUDGET ($) FROM 17-18 to 18-19 $6,081,226 $3,440,859 CHANGE IN BUDGET (%) FROM 17-18 to 18-19 4.82% 2.73%
ALLOWABLE TAX LEVY LIMIT INCREASE FOR 2017-18 $3,286,717 DRAFT BUDGET TAX LEVY INCREASE $6,081,226 DIFFERENCE AS OF 2/26/2018 ($2,640,367)
2017-2018 DRAFT BUDGET 2018-2019 AT LEVY LIMIT 2018-2019 TAX RATE (per $100 assessed value) EST. TAX RATE $ CHANGE (per $100 assessed value) EST. TAX RATE % CHANGE $232.38 $245.52 $239.66 $13.14 $7.28 5.65% 3.13%
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
2017-2018 BUDGET 2018-2019 DRAFT BUDGET $ Change % Change $78,752,636 $84,239,374 $5,486,738 6.97%
Teachers Retirement System (TRS) All certificated employees 2018-19 employer contribution rate: 10.63% (compared to 9.80% for 2017-18) Employees Retirement System (ERS) All civil service employees 2017-18 employer contribution rate: 14.90% (compared to 15.30% for 2017-18)
2017-2018 BUDGET 2018-2019 DRAFT BUDGET $ Change % Change $6,893,008 $7,495,893 $602,885 8.75%
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)
2017-2018 BUDGET 2018-2019 DRAFT BUDGET $ Change % Change $665,234 $685,191 $19,957 3.00%
Amount Balance 2006 Bond Issue $230,900 $1,395,000 2006 Energy Performance Contract $0 $0
2017-2018 BUDGET 2018-2019 DRAFT BUDGET $ Change % Change $225,700 $230,900 $5,700 2.53%
HUFSD share of all BOCES administrative costs (salaries, pensions, fringe benefits) HUFSD share of all BOCES operational costs (rents, mortgages, maintenance, etc.)
2017-2018 BUDGET 2018-2019 DRAFT BUDGET $ Change % Change $341,463 $362,194 $20,731 6.07%
Fuel oil Electricity Gas Water Telephone Sewer
2017-2018 BUDGET 2018-2019 DRAFT BUDGET $ Change % Change $1,295,050 $1,334,425 $39,375 3.04%
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)
2017-2018 BUDGET 2018-2019 DRAFT BUDGET $ Change % Change $3,425,000 $3,675,000 $250,000 7.30%
$ Increase % Increase Salary & Contractual Obligations $5,486,738 6.97% Pension Contributions 602,885 8.75% General Insurance Premiums 19,957 3.00% Debt Service 5,700 2.53% BOCES Admin & Capital Charges 20,731 6.07% Utilities 39,375 3.04% Special Education 250,000 7.30% Percentage of Increase $6,425,386 105.66%
Includes premiums for: Staffing Textbooks Supplies & equipment Instructional technologies Co-/Extra-curricular activities Travel & conference Capital improvements & maintenance
Percent 8% 1% 0% 9% 28% 54% Instruction Employee Benefits General Support Transportation Interfund Transfers Debt Service
14% 1% 0% 2% 8% 27% 1% 0% 1% Percent 46% Salaries Benefits Other Services BOCES Services Tuition Materials & Supplies Debt Service Equipment Text/Workbook Interfund Transfers
19% 11% 4% 1% 0% 1% Percent 3% 61% Salaries Benefits BOCES Services Other Services Tuition Materials & Supplies Equipment Textbooks
Salary/stipend increases across units Increase in health insurance costs Increase in TRS contribution Increase in transportation costs Increase in utility costs (i.e., electricity)
Decrease in ERS contribution 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
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
2016-2017 Actual 2017-2018 Est. Actual $10,951,899 $11,617,045 2017-2018 2018-2019 $ Change % Change $11,658,440 $12,202,281 $543,841 4.66%
Conferences/workshops for Board of Education members Office supplies, postage, photocopy costs Board policy services
2016-2017 Actual 2017-2018 Est. Actual $865 $4,400 2017-2018 2018-2019 $ Change % Change $4,400 $4,400 $0 0.00%
Staff District clerk workshop Freedom of Information Law compliance Legal processes Paperless board document service Clerical support Office supplies, postage
2016-2017 Actual 2017-2018 Est. Actual $21,810 $23,153 2017-2018 2018-2019 $ Change % Change $23,153 $23,583 $430 1.86%
Board of Education meetings School budget vote: Voting machines information mailings Legal notices Poll workers
2016-2017 Actual 2017-2018 Est. Actual $11,777 $22,120 2017-2018 2018-2019 $ Change % Change $22,620 $22,620 $0 0.00%
Staff Mailings to residents, postage Contracted services Workshops and conferences School district subscriptions/publications Staff development (Superintendent s Conference Days) Office supplies, photocopy costs
2016-2017 Actual 2017-2018 Est. Actual $307,289 $314,752 2017-2018 2018-2019 $ Change % Change $314,752 $320,251 $5,499 1.75%
Staff NYSED filings and annual audit Contracted services (e.g., Booksmart, Questar) Revenue collection Accounts payable Purchasing Payroll Employee benefits Postage, photocopy expenses
2016-2017 Actual 2017-2018 Est. Actual $1,113,448 $1,111,971 2017-2018 2018-2019 $ Change % Change $1,019,647 $1,172,044 $152,397 14.95%
Required under NYS law: Annual (external) independent audit by CPA firm Internal audit services Claims Audit Services Financial statement preparation
2016-2017 Actual 2017-2018 Est. Actual $141,023 $140,000 2017-2018 2018-2019 $ Change % Change $140,000 $140,000 $140,000 0.00%
Staff Cash management and investments Income and expenditure reports Banking transactions Trust and agency funds
2016-2017 Actual 2017-2018 Est. Actual $74,762 $76,482 2017-2018 2018-2019 $ Change % Change $76,482 $78,012 $1,530 2.00%
General Counsel: School district municipal and education law Labor Counsel: Collective bargaining agreements Arbitrations and labor-related grievances
2016-2017 Actual 2017-2018 Est. Actual $399,911 $416,731 2017-2018 2018-2019 $ Change % Change $416,731 $422,515 $5,784 1.39%
Staff Recruitment and hiring (instructional/noninstructional) Advertising Collective bargaining/negotiations Certifications and classifications Observation/evaluation management Audit
2016-2017 Actual 2017-2018 Est. Actual $269,491 $302,613 2017-2018 2018-2019 $ Change % Change $307,390 $325,755 $18,365 5.97%
Records retention Supplies
2016-2017 Actual 2017-2018 Est. Actual $237 $5,500 2017-2018 2018-2019 $ Change % Change $5,500 $2,500 ($3,000) (55.00%)
Staff Press releases District calendar brochure District website
2016-2017 Actual 2017-2018 Est. Actual $128,396 $139,368 2017-2018 2018-2019 $ Change % Change $139,868 $142,145 $2,277 1.63%
Operation of buildings (8) Staff (custodial) Equipment (vehicles, tractors, plows) Custodial supplies Utilities
2016-2017 Actual 2017-2018 Est. Actual $5,357,212 $5,744,722 2017-2018 2018-2019 $ Change % Change $5,830,463 $5,977,400 $146,937 2.52%
Staff (maintenance, grounds) Building repairs Contracted services Supplies (heating, plumbing, electrical, etc.)
2016-2017 Actual 2017-2018 Est. Actual $942,568 $1,218,874 2017-2018 2018-2019 $ Change % Change $1,235,589 $1,302,421 $66,832 5.41%
Staff Cameras Uniforms
2016-2017 Actual 2017-2018 Est. Actual $808,261 $764,503 2017-2018 2018-2019 $ Change % Change $780,341 $863,563 $83,222 10.66%
State reporting mandates Payroll processing Student management software/assistance E-rate filing and processing
2016-2017 Actual 2017-2018 Est. Actual $353,449 $290,700 2017-2018 2018-2019 $ Change % Change $295,734 $318,437 $22,703 7.68%
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
2016-2017 Actual 2017-2018 Est. Actual $609,080 $665,234 2017-2018 2018-2019 $ Change % Change $665,234 $685,191 $19,957 3.00%
Examples: NYS School Boards Association Nassau-Suffolk School Boards Association SCOPE NYS Council of School Superintendents NYS Association of School Business Officials
2016-2017 Actual 2017-2018 Est. Actual $20,500 $25,636 2017-2018 2018-2019 $ Change % Change $30,250 $30,250 $0 0.00%
Share of all BOCES administrative and operational costs: Salaries, pensions and fringe benefits Rents, mortgages and maintenance
2016-2017 Actual 2017-2018 Est. Actual $324,496 $341,463 2017-2018 2018-2019 $ Change % Change $341,463 $362,194 $20,031 6.10%
2016-2017 Actual 2017-2018 Est. Actual $10,951,899 $11,617,045 2017-2018 2018-2019 $ Change % Change $11,658,440 $12,202,281 $543,841 4.66%
Current Huntington Coach contract: One-year term set to expire on June 30, 2018 53 large buses 87 vans Cost based on packages, each including routes associated with multiple schools
5,120 eligible students transported daily to: Eight district schools 39 private/parochial schools 25 special needs schools
2016-2017 Actual 2017-2018 Est. Actual $10,298,229 $10,340,396 2017-2018 2018-2019 $ Change % Change $10,433,007 $10,782,714 $349,707 3.35%
Transportation supervisor s office: Staff Supplies
2016-2017 Actual 2017-2018 Est. Actual $130,712 $144,764 2017-2018 2018-2019 $ Change % Change $144,764 $146,304 $1,540 1.06%
Regular daily transportation Special education transportation Athletics Music Late buses Daily rentals (e.g., field trips)
2016-2017 Actual 2017-2018 Est. Actual $10,151,431 $10,195,632 2017-2018 2018-2019 $ Change % Change $10,254,243 $10,636,410 $382,167 3.73%
Greenkill (costs covered by students/grant) Athletic tournaments/playoffs Marching band
2016-2017 Actual 2017-2018 Est. Actual $16,085 $0 2017-2018 2018-2019 $ Change % Change $34,000 $0 ($34,000) (100.00%)
2016-2017 Actual 2017-2018 Est. Actual $10,298,229 $10,340,396 2017-2018 2018-2019 $ Change % Change $10,433,007 $10,782,714 $349,707 3.35%
INITIAL DRAFT BUDGET 2017-2018 BUDGET INCREASE EST. TAX RATE INCREASE AS OF 2/26/2018 $132,294,449 4.82% 5.65%
Incorporates the same tax levy adopted for 2017-2018 (0% levy increase, no exclusions) Required budget reduction: $5,927,084 Must include equipment removal -$681,786 Remaining budget reduction: $5,245,298
Monday, 3/12: Employee Benefits, Debt Service, Fund Transfers, Capital Monday, 3/26: Instruction and Staffing (workshop) Monday, 4/9: Revenue/ Review Monday, 4/16: Adoption Monday, 5/7: Hearing Tuesday, 5/15: Vote/Election