BUDGET UPDATE 2015-2016 Board of Education March 16, 2015
Agenda State Aid Scenarios Tax Cap Calculation Smart Schools Update Bus Proposition BOCES Budget Budget Process Timeline 2
State Aid Scenarios Governor s Worst Case Legislature s Estimate Last Year s Increase District s Estimate Initial Budget Deficit ($2,834,975) ($2,834,975) ($2,834,975) ($2,834,975) State Aid Scenarios $0 $600,000 $1,400,000 $1,750,000 Revenue added to Initial Budget: Additional Use of Fund Balance BOCES Refund Medicaid Sales Tax Total Revenue Added Expenditure cut Initial Budget: Utilities (NYSMEC) Health Care Costs Total Expenditures Cut $250,000 $ 50,000 $ 75,000 $ 50,000 $425,000 $300,000 $250,000 $550,000 $250,000 $ 50,000 $ 75,000 $ 50,000 $425,000 $300,000 $250,000 $550,000 $250,000 $ 50,000 $ 75,000 $ 50,000 $425,000 $300,000 $250,000 $550,000 $250,000 $ 50,000 $ 75,000 $ 50,000 $425,000 $300,000 $250,000 $550,000 Adjusted Deficit/ Req. Cuts ($1,859,975) ($1,259,975) ($459,975) ($109,975) Required cuts may include position eliminations, reductions in BOCES Services and further expenditure cuts.
TAX CAP CALCULATION Estimate to be Filed with NYS OSC March 1st Subject to Change Tax Levy 2014-2015: $ 80,257,941 Tax Base Growth Factor: x 1.0072 80,835,798 PILOT Revenue for 2014-2015: 545,505 Tax Levy for Capital for 2014-2015: (2,031,583) 79,349,720 Allowable Levy Growth Factor: x 1.0162 $80,635,185 PILOT Revenue for 2015-2016 (ESTIMATE): (583,700) Tax Levy for Capital for 2015-2016 (ESTIMATE): 2,048,603 Other Exclusions (ERS & TRS> 2%): 0 Available Carryover 0 Tax Levy Limit Plus Exclusions: $82,100,088 Tax Levy Limit Increase: $ 1,842,147 (2.30%) Potential tax levy increase on home of $100,000 BEFORE STAR $53.27 4
Smart Schools Bond Act Passed on November 4, 2014 NSCSD is expected to receive $6.25 million to fund technology, security and pre-kindergarten initiatives. We are still waiting on guidelines from the Smart Schools Review Board. A Technology Plan must be submitted to SED by October 2015 Funds can not be used for professional development or staff and will be paid as a reimbursement of expenditures. These funds will not be available for projects earlier than 2016-17. Spending may require prior approval from Facilities Planning. More information will be available later this school year. 5
Bus Proposition Maintain the average age of our fleet with a limited number of vehicles over 10 years old (approximately 11 vehicles). Reduce the cost of repairs and avoid problems associated with rusting frames that prevent the vehicles from passing D.O.T. inspection. Proposed purchases for 2015-16: 8-65-passenger diesel school buses, $110,589 each 2-65-passenger diesel school buses with luggage compartment, $113,152 each 1-39-passenger diesel school bus with one to three wheelchair positions, hydraulic lift and air conditioning, $125,617 1-48-passenger bus with air conditioning, $116,405 1- Suburban, $50,000 Total cost of all 13 vehicles will not exceed $1,403,038 Tax impact, after trans aid: approximately $2 per year for a house assessed at $100,000 before STAR. 6
Board of Cooperative Educational Services (BOCES) The services offered by BOCES offer opportunities for cost savings through consolidation of functions and sharing of programs, resources and people. Economies of scale Leveraging expertise Financial incentive (73% aid for covered services) NSCSD continues to look for ways our students and staff can benefit from programs and services offered by BOCES. The purpose of this presentation is to describe the specific things we are doing in partnership with BOCES. 7
BOCES Special Education Cross Coser Oswego BOCES $35,486 1% CETAS $2,541 0% Severely Emotionally Disabled $929,097 19% Deaf & Hearing Impaired $74,400 2% IEP Direct, Centris, Other $40,812 1% SKATE/TEAM $857,142 17% SED TA's & Related Services $427,953 9% Non-Categorical Tuition & Services $8,030 0% TEAM (Multiply Disabled) $463,806 9% SKATE/TEAM TA's & Related Services $2,097,323 42% 8
BOCES Special Education 2014-2015 2015-2016 Variance Non-Categorical Tuition & Services $45,888 $8,030 ($37,858) -82.5% TEAM (Multiply Disabled) $680,357 $463,806 ($216,551) -31.8% SKATE/TEAM $774,088 $857,142 $83,054 10.7% SKATE /TEAM TA s & Related Services $1,795,117 $2,097,323 $302,206 16.8% Deaf & Hearing Impaired $152,468 $74,400 ($78,068) -51.2% CETA s $1,760 $2,541 $781 44.4% Severely Emotionally Disabled $855,540 $929,097 $73,557 8.6% SED TA s and Related Services $309,517 $427,953 $118,436 38.3% Cross Coser Oswego BOCES $35,486 $35,486 $0 0.0% IEP Direct/Centris/Other $37,581 $40,812 $3,231 8.6% Total $4,687,802 $4,936,590 $248,788 5.3% 9
BOCES Special Education Variance Explanation Non-Categorical Tuition & Services - decrease due to fewer students attending this program. TEAM - decrease due to students aging out of program. SKATE - increase due to new students entering the district requiring high level of programming. Deaf and Hearing Impaired - decrease due to student returning back to district. CETA s - increase due to the number of evaluations requested. SED TA s - increase due to the higher number of students. 10
BOCES - Special Education Opportunities and Savings We are currently working collaboratively with consultants from SU to identify opportunities that support our district in educating students in their home district. 11
BOCES Special Ed. Diverse Learners VI and Speech Services $23,034 1% School to Work $68,954 2% Audiology $65,308 2% Prevention Education ADA/PEP $29,880 1% Alternative to Homebound $218,300 8% Career Tech Education $1,001,407 34% Career Academy, Stars, Choices $1,292,680 44% Reach $151,800 5% New Vision $79,820 3% 12
BOCES Special Ed. Diverse Learners 2014-2015 2015-2016 Variance Career Tech Education $982,092 $1,001,407 $19,315 2.0% New Vision $77,870 $79,820 $1,950 2.5% Reach $133,340 $151,800 $18,460 13.8% Career Academy, Stars, Choices $1,266,459 $1,292,680 $26,221 2.1% Alternative to Homebound $209,925 $218,300 $8,375 4.0% VI and Speech Services $11,162 $23,034 $11,872 106.4% School to Work $52,952 $68,954 $16,002 30.2% Audiology $62,797 $65,308 $2,511 4.0% Prevention Education ADA/PEP $29,880 $29,800 $0 0.0% Total $2,826,477 $2,931,183 $104,706 3.7% 13
BOCES Special Ed. Diverse Learners Variance Explanation REACH - increase due to the change in seats from 10 to 11. Visually Impaired (VI)/Speech Services increase due to an increase in rate for the Medicaid supervision of speech therapists that do not have their Certificate of Clinical Competence (CCC s). School to Work - increase due to the number of students participating in this program. 14
BOCES Enrichment Arts in Ed Tickets $3,234 2% Arts in Ed Touring Artists $21,000 14% Exploratory Enrichment $36,715 24% Arts in Ed Subscription $2,695 2% Merry Go Round Playhouse $90,257 59% 15
BOCES Enrichment 2014-2015 2015-2016 Variance Merry Go Round Playhouse $93,030 $90,257 ($2,773) -3.0% Arts in Ed Subscription $2,643 $2,695 $52 2.0% Arts in Ed Touring Artists $21,000 $21,000 $0 0.0% Arts in Ed Tickets $3,234 $3,234 $0 0.0% Exploratory Enrichment $36,715 $36,715 $0 0.0% Academic Decathlon $900 $0 ($900) -100.0% Total: $157,522 $153,901 ($3,621) -2.3% 16
BOCES - Enrichment Variance Explanation Arts in Education is fully funded through a grant. Funding is directly related to actual spending. 17
BOCES Asst. Supt. Instruction/Teaching/Learning Hospital Based Program $3,064 1% Adirondack Marine Summer School $7,200 1% Other $152,079 29% Summer School $225,140 43% AIMS Web $27,154 5% Response to Intervention $24,800 5% APEX $26,025 5% Curriculum Mapping $29,300 6% Instructional Graphics $34,554 7% 18
BOCES Asst. Supt. Instruction/Teaching/Learning 2014-2015 2015-2016 Variance Summer School $230,755 $225,140 ($5,615) -2.4% Instructional Graphics $36,389 $34,554 ($1,835) -5.0% Curriculum Mapping $15,050 $29,300 $14,250 94.7% APEX $26,025 $26,025 $0 0.0% Response to Intervention $79,825 $24,800 ($55,025) -68.9% AIMS Web $52,438 $27,154 ($25,284) -48.2% Hospital Based Program $3,064 $3,064 $0 0.0% Adirondack Marine Summer Program $7,200 $7,200 $0 0.0% Other $168,627 $152,079 ($16,548) -9.8% Total: $619,373 $529,316 ($90,057) -14.5% 19
BOCES Asst. Supt. Instruction/Teaching/Learning Variance Explanation Summer School - there is a reduction because we are anticipating fewer courses being requested. This is due to an adjustment in our registration process and change in practice of 7 th & 8 th grade students taking three courses in summer school. Instructional Graphics - there is a slight reduction due to a decrease in the price of the service. Curriculum Mapping - we had received a credit in 2014-2015 for the services, but we will be billed the full amount in 2015-2016. Response to Intervention - we have continued to improve our knowledge in this area thus we have cut back on some of the BOCES support. AIMS Web - we have cut back on how many students are being assessed from K-7 to K-4. The contract is being re-negotiated. 20
BOCES Asst. Supt. Instruction/Teaching/Learning Opportunities and Savings We have created a system to review our program each year which continues to offer opportunities to reduce our cost. Response to Intervention has been a focus for the district which has enabled us to be more self reliant and less dependent on BOCES. We have reviewed our current contract and will continue to assess other universal screening tools that may provide us with better data at a reduced cost. 21
BOCES Information Services BOLD Election Eastern Suffolk $18,214 9% High School Equivalent/GED Prep $46,548 22% Equivalent of Attendance $1,043 0% Test Scoring $144,016 69% 22
BOCES Information Services 2014-2015 2015-2016 Variance High School Equivalent/GED Prep $41,844 $46,548 $4,704 11.2% Equivalent of Attendance $4,285 $1,043 ($3,242) -75.7% Test Scoring $159,402 $144,016 ($15,386) -9.7% BOLD Election Eastern Suffolk $18,214 $18,214 $0 0.0% Total: $223,745 $209,821 ($13,924) -6.2% 23
BOCES Information Services Variance Explanation Equivalent of Attendance is GED for 18-21 yr. olds Test Scoring We used an outside vendor last year for scoring ELA, Math and Science This year we are only scoring ELA and Math with the vendor 24
BOCES Business Operations Employee Sub Calling Service $19,950 1% Asset Management $23,700 2% Gas, Electric, Co-op Purchasing $18,720 1% Job Applicant Tracker $2,700 0% Administration $289,936 18% Public Information Coordinator $53,348 3% Rental & Capital Expenditures $423,682 27% School Food Serv Mgt, Dietician $202,469 13% Health Safety & Risk Management $23,236 1% Copy Center $451,796 29% Digital Printing $32,760 2% Medicaid Services $27,405 2% State Aid Planning & GASB 45 $4,610 0% 25
BOCES Business Operations 2014-2015 2015-2016 Variance Copy Center $445,199 $451,796 $6,677 1.5% Digital Printing $32,280 $32,760 $480 1.5% Medicaid Services $28,428 $27,405 ($1,023) -3.6% State Aid Planning & GASB 45 $4,550 $4,610 $60 1.3% Rental & Capital Expenditures $350,365 $423,682 $73,317 20.9% Administration $278,312 $289,936 $11,624 4.2% Gas/Electric/Co-Op Purchasing $18,650 $18,720 $70 0.4% Asset Management $21,650 $23,700 $2,050 9.5% Employee Sub Calling Service $20,064 $19,950 ($114) -0.6% Job Applicant Tracker $2,700 $2,700 $0 0.0% Public Information Coordinator $50,817 $53,348 $2,531 5.0% School Food Serv Mgt/Dietician $193,950 $202,469 $8,519 4.4% Health Safety & Risk Management $22,720 $23,236 $516 2.3% Total: $1,469,605 $1,574,312 $104,707 7.1% 26
BOCES - Business Operations Variance Explanation The largest variance is in Rental and Capital Expenditures. This is due to the new BOCES offices on Elwood Davis Drive (former Nationwide building). During the 2015-2016 school year, BOCES will have to carry the cost of their current facilities and the new facilities. The component districts will ultimately save money since mortgage costs of the new facility will be lower than the current rental costs. Excluding the variance in Rental and Capital Expenditures, the over all cost in Business operations increased $31,390 or 2.8%. 27
BOCES Business Operations Opportunities and Savings The Business Office continues to evaluate and consider new BOCES services in order to leverage both new skills and aid. 28
BOCES Technology Telcom $122,028 5% SIS Web Services, School Tool $310,475 14% School Lunch Hardware, Software & Support $36,836 2% Computer Hardware & Financial Support $269,150 12% Data Warehouse $63,673 3% Fiber Optic Lease $198,756 9% School Library Systems $71,724 3% Distance Learning $13,650 1% Model Schools $7,790 0% Discovery of United Streaming & CRCenter - Media Connect (Film/Video Library) $78,003 3% Copier Lease $207,912 9% Multimedia and Web Applications $59,140 3% Technology Services, AV Repair, Audiometer Services $96,913 4% Center for Learning Technology (Leases) $694,043 31% 29
BOCES Technology 2014-2015 2015-2016 Variance Distance Learning $13,650 13,650 $0 0.0% Discovery of United Streaming & CRCenter Media Connect (Film/Video Library) Technology Services, AV Repair, and Audiometer Services $77,438 $78,003 $565 0.7% $96,178 $96,913 $735 0.8% Center for Learning Technology (Leases) $694,043 $694,043 $0 0.0% Copier Lease $216,048 $207,912-8,136-3.8% Multimedia and Web Applications $55,157 $59,140 $3,983 7.2% Model Schools $7,790 $7,790 $0 0.0% School Library Systems $69,132 $71,724 $2,592 3.7% 30
BOCES Technology Continued 2014-2015 2015-2016 Variance Telcom $129,338 $122,028 -$7,310-5.7% Computer Hardware & Financial Support $351,803 $269,150-82,653-23.5% School Lunch Hardware/Software & Support $34,856 $36,836 $1,980 5.7% Fiber Optic Lease $198,756 $198,756 $0 0.0% SIS Web and School Tool $240,854 $310,475 $69,621 28.9% Data Warehouse $60,805 $63,673 $2,868 4.7% Total: $2,245,848 $2,230,093 ($15,755) -1.0% 31
BOCES Technology Variance Explanation New Copier lease originated in 2014-15 at lower rates. Telecom costs are down due to new pricing from BOCES for the same services. Computer Hardware and Support is down due to the elimination of a network service. This cost savings allowed for the addition of an instructional technology service the expansion of the district help desk function. SIS Web and School Tool costs are up due to the anticipated conversion to School Tool during 2015-16. 32
BOCES Technology Opportunities and Savings We continue to work closely with BOCES on identifying ways they can support our technology efforts. Project support Incremental services to support our existing staffing 33
2015-16 BUDGET PROCESS TIMELINE October 6 th BOE approves budget process & timeline November 18 th February 13 th Principals, Directors & Cabinet develop detailed budget January 5 th Board of Education Budget Process Overview & Status February 2 rd Board of Education Meeting Cancelled (weather) February 23 th Board of Education Initial Budget Governor s Budget proposal Preliminary Tax Cap Calculation Fund Balance & Reserve Projections March 2 nd & 9 th Board of Education Departmental Budget Presentations March 16 th Board of Education BOCES Budget Approve Bus Bond Proposition Approve Notice of Budget Hearing / Election March 23 rd Board of Education Final Tax Cap Budget Discussion & Deliberation April 13 th Board of Education Budget Discussion & Deliberation April 20 th Adoption of Budget BOCES Election and Budget Vote May 5 th Budget Hearing May 19 th Budget Vote 34