North Syracuse Central School District Proposed Budget 2018-19 April 2, 2018 1
Agenda Projected Revenues Final NYS School Aid Foundation Aid Final Tax Cap Calculation Proposed Expenditures Program Initiatives Related to Vision 2020 Vehicle Bonding Proposition Projected Fund Balance & Reserves Budget Process Timeline Vote & Election Information 2
Projected Revenues $163,200,980 Other Revenue $2,144,383 Sales Tax 1.31% $300,000 0.18% PILOTS $219,447 0.13% Tax Levy $87,777,567 53.78% Interest $100,000 0.06% Fund Balance $2,400,000 1.47% Rent $400,000 0.25% Medicaid $400,000 0.25% State Aid $69,459,560 42.56% 3
Projected Revenues Continued Reliance on Fund Balance 2017-2018 2018-2019 Variance General Aid (1) $61,560,489 $63,443,162 $1,882,673 3.06% PILOTS $518,640 $219,470 ($299,170) (57.68%) Sales Tax $350,000 $300,000 ($50,000) (14.29%) Interest $60,000 $100,000 $40,000 66.67% Fund Balance $2,700,876 $2,400,000 ($300,876) (11.14%) Rent $400,000 $400,000 $0 0.00% Medicaid $350,000 $400,000 $50,000 14.29% Other Revenue $2,126,610 $2,144,383 $17,773.84% Sub Total $68,066,615 $69,407,015 $1,340,400 1.97% Building Aid $5,351,628 $6,016,398 $664,770 12.42% Possible Tax Levy $85,272,237 $87,777,567 $2,505,330 2.94% Total $158,690,480 $163,200,980 $4,510,500 2.84% (1) The largest component of General Aid is Foundation Aid $45.9 million for 2018-19 4
North Syracuse Central School District State Aid 2018-19 Approved Executive Difference Budget Budget $ % 2018-19 2018-19 Foundation Aid 45,948,242 45,760,006 188,236 0.4% Excess Cost - Private 479,609 481,879-2,270-0.5% Excess Cost - Public 2,476,728 1,921,035 555,693 22.4% Subtotal 48,904,579 48,162,920 741,659 1.5% Hardware & Technology 158,932 163,367-4,435-2.8% Software, Library, Textbook, 719,380 739,128-19,748-2.7% Transportation 8,737,289 8,527,224 210,065 2.4% 0 BOCES 4,922,982 4,834,729 88,253 1.8% Subtotal 14,538,583 14,264,448 274,135 1.9% Total (Without Building Aid) 63,443,162 62,427,368 1,015,794 1.6% Building Aid 6,016,398 6,016,398 0 0.0% TOTAL STATE AID 69,459,560 68,443,766 1,015,794 1.5% Universal Pre-K 606,120 606,120 0 0.0% TOTAL STATE AID w/ Pre-K 70,065,680 69,049,886 1,015,794 1.4% 5
Foundation Aid Funding Shortfall The Laws of 2007 reformed the State s method of allocating resources to school districts by consolidating some thirty existing aid programs into a Foundation Aid formula. This formula distributes funds to school districts based on the cost of providing a sound basic education and adjusted to reflect regional costs. The 2007-08 Enacted Budget also included a four-year phase in of Foundation Aid. The 2009-10 Enacted Budget extended the phase in to 2013-14 and froze 2009-10 and 2010-11 payable Foundation Aid to 2008-09 Foundation Aid. The 2011-12 Enacted Budget extended the phase in to 2016-17. The promised phase in has not happened. 6
Foundation Aid Campaign for Fiscal Equity Law Suit ($155 Million Short) Enacted State Budget/School Year Current Year Aid Full Phase-in Level Shortfall 2007-08 $38,127,395 $51,905,964 ($13,778,569) 2008-09 $42,285,090 $54,710,908 ($12,425,818) 2009-10 $42,317,268 $59,749,290 ($17,432,022) 2010-11 $42,317,268 $59,606,170 ($17,288,902) 2011-12 $42,317,268 $56,889,215 ($14,571,947) 2012-13 $42,579,693 $57,754,076 ($15,174,383) 2013-14 $42,699,660 $59,296,055 ($16,596,395) 2014-15 $43,178,688 $53,814,000 ($10,635,312) 2015-16 $43,324,523 $52,716,600 ($9,392,077) 2016-17 $43,747,558 $53,135,617 ($9,388,059) 2017-18 $44,998,315 $53,278,729 ($8,280,414) 2018-19 $45,948,242 $56,522,084 ($10,573,842) 7
Final Tax Cap Calculation As Filed with NYS Comptroller Tax Levy 2017-2018: $85,272,237 Tax Base Growth Factor: x 1.0100 86,124,959 PILOT Revenue for 2017-2018: 494,011 Tax Levy for Capital for 2017-2018: (2,673,950) 83,945,020 Allowable Levy Growth Factor: x 1.0200 85,623,920 PILOT Revenue for 2018-2019: (219,470) Tax Levy for Capital for 2018-2019: 2,373,117 Other Exclusions (ERS & TRS > 2%): 0 Available Carryover: 0 Tax Levy Limit Plus Exclusions: $87,777,567 Tax Levy Limit Increase: $ 2,505,330 (2.94%) Estimated tax levy increase on a home of $100,000 BEFORE STAR is $70 8
Projected School Tax Rates & Amounts 2018-2019 (2.94% Increase) Cicero Clay Salina FULL VALUE $ 100,000 $ 100,000 $ 100,000 ASSESSED VALUE (AV) $ 100,000 $ 4,270 $ 100,000 EST. TAX RATE PER $1,000 OF AV $ 24.36 $ 567.95 $ 24.36 EST. ANNUAL SCHOOL TAX $ 2,436 $ 2,436 $ 2,436 TAX INCREASE YR./MO. $70/$5.83 $70/$5.83 $70/$5.83 These calculations exclude the benefits of STAR 9
Actual Tax Rate vs. Projected ($/$1,000 of True Value) School Year 2013-14 2014-15 2015-16 2016-17 2017-18 Projected Tax Rate $22.69 $23.18 $23.44 $23.51 $23.88 Projected % Increase 3.45% 2.24% 2.03% 1.09% 3.02% Actual Tax Rate $22.67 $22.98 $23.26 $23.18 $23.65 Rate Difference ($0.02) ($0.20) ($0.18) ($0.33) ($0.23) Actual Rate Increase 3.37% 1.37% 1.22% (.30%) 2.03% Since the school district is not involved in the property assessment process and final assessments are not available until after the school budget process is completed, the school tax rates quoted in connection with the budget are estimates. Actual rates and increases are usually lower than projected. 10
Tax on True Value CNY Districts ($/$1,000 2017 Data from Office of NYS Comptroller) $35.00 32.13 $30.00 $25.00 28.22 28.13 28.05 28.00 27.11 25.84 25.21 24.22 23.90 23.41 23.35 23.18 23.04 21.67 $20.00 19.99 18.61 18.29 18.29 18.21 17.52 17.00 $15.00 14.68 $10.00 $5.00 $0.00 1 2 3 4 5 6 7 8 9 10 11 12 NSCSD 14 15 16 17 18 19 20 21 22 23 Median $ 23.35 Average $22.96 11
Proposed Expenditures $163,200,980 Salaries $76,275,967 46.74% Benefits $50,672,600 31.05% Debt Service $9,785,173 6.00% Equipment $603,734 0.37% Special Project $100,000 0.06% Contractual $6,820,317 4.18% BOCES $15,500,000 9.50% Supplies & Other $3,443,189 2.11% 12
Proposed Expenditures Vs. Prior Year Approved Budget 2017-2018 2018-2019 Variance Salaries $73,805,705 $76,275,967 $2,470,262 3.35% Benefits $50,183,312 $50,672,600 $489,288 1.17% Debt Service $9,329,105 $9,785,173 $456,068 4.89% Contractual $6,867,369 $6,820,317 ($47,052) (.69%) BOCES $14,500,000 $15,500,000 $1,000,000 6.90% Equipment $475,000 $603,734 $128,734 27.10% Supplies & Other $3,429,989 $3,443,189 $13,200 0.38% Special Project $100,000 $100,000 $0 0.00% Total Expenditures $158,690,480 $163,200,980 $4,510,500 2.84% 13
Program Initiatives Related to Vision 2020 Increase educational experiences & opportunities for students Expand course options for students at C-NS High School Increase the minimum credit requirement for C-NS High School students Increase staffing level to ensure that all students have an opportunity to take Art, Health & Family and Consumer Science (FACS) at the North Syracuse Junior High School Additional sections of science added at the North Syracuse Junior High School in an effort to reduce class sizes Continue to monitor and address staffing needs associated with our special education programs Increase number of sections in several core subjects to maintain or lower class size Add additional resources to focus on safety, security and the social-emotional wellbeing of students and staff 14
Expanded Course Options for Students at C-NS High School Business English FACS Subject Addition Deletion Intro to Criminal Justice SUPA Financial Accounting Sports Media SUPA Writing Journalism B Tablet Applications & Marketing Food Science B Math AP Computer Science Principles Project Math SUPA Computer Engineering Science Astronomy Meteorology Myth Busting Science Cinema Science Explorations A Science Explorations B Topics in Astronomy / Meteorology Science Explorations Social Studies American History Through Film Current Events AP World History (Grade 10) Crucible of Change 15
Increase the Minimum Credit Requirement for C-NS High School Students Currently one third of our C-NS High School seniors either arrive late or leave early. While we have maintained the number of electives, we have been forced to reduce the number of times these are offered; thereby, creating scheduling difficulties. By increasing the number of credits required, we believe that seniors will be less likely to arrive late and leave early. The increase in credits also sends a message to colleges about the rigor of C-NS High School programs. Subject FTE Science 1.0 Social Studies 1.0 Total 2.0 16
Increase Staffing to Ensure that all Students have an Opportunity to Take Art, Health and Family & Consumer Science (FACS) at the NSJH Current staffing levels have limited opportunities for all students to be scheduled for these subjects at the junior high school. Increased staffing will allow for both capacity and flexibility when scheduling these courses. Subject FTE Art 0.4 Health 0.2 FACS 0.4 Total 1.0 17
Additional Sections of Science Added at the North Syracuse Junior High School to Reduce Class Sizes More students are taking Living Environment in Grade 9. Additional staffing will provide more appropriate class sizes in lab settings. Subject FTE Living Environment 0.4 18
Continue to Monitor and Address Staffing Needs Associated with our Special Education Programs We have worked hard over the past two years to refine our more inclusive special education settings. We will continue to monitor and fine tune staffing upon completion of the annual review process for the 2018-19 school year. Although overall enrollment has declined modestly over the past 5 years, the number of students with disabilities has increased over the same period. Building FTE GRMS 1.0 NSJH 1.0 C-NS 1.0 Elementary -1.0 Total 2.0 19
Percentage of Students Number Students Students With Disabilities Increasing Number and Percentage 16.0% 1,280 14.0% 12.0% 13.0% 12.9% 13.8% 14.1% 1,246 1,262 14.3% 1,260 1,240 11.0% 1,216 1,220 10.0% 1,197 1,200 8.0% 1,172 1,180 6.0% 1,160 1,142 1,140 4.0% 1,120 2.0% 1,100 0.0% 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 1,080 School Year 20
Increase Number of Sections of Core Subjects to Maintain or Lower Class Size Middle school enrollment shifts have resulted in increasing class sizes at Gillette Road Middle School. In connection with the 2018-19 budget, we propose increasing middle school staffing levels slightly to address this issue. Subject FTE English 0.2 * Spanish 0.2 Math 0.2 Science 0.2 Social Studies 0.2 Technology 0.2 * Total 1.2 *Staff reallocated from other locations in this subject area to address changes in enrollment 21
Additional Resources for Safety, Security and the Social-Emotional Wellbeing of Students and Staff Increase security by reconstructing / reconfiguring entryways at Roxboro Road Middle School and North Syracuse Junior High School Further training opportunities to address the safety of students and staff Expand professional development to support student social-emotional wellbeing Additional School Resource Officer (SRO) is under consideration currently in conversations with Onondaga County Sheriff s Department. Increase the number of school psychologists. Building FTE GRMS 0.5 RRMS 0.5 22
Consultant Teacher Program Continued investment in the Peer Assistance and Review (PAR) program which provides support and professional development for over 100 probationary teachers Collaborative approach to ensure high quality instruction Increase in the number of probationary teachers Probationary period extended by law from 3 to 4 years Staffing levels as per contractual agreement Position FTE Consultant Teacher 2.0 23
World Languages 2017-18 was the final year for German Language (-0.8 FTE) Changes in Spanish and French based on enrollment: Spanish (+0.4 FTE) French (+0.2 FTE) Language FTE German -0.8 Spanish +0.4 French +0.2 Total -0.2 24
Highlights of Personnel Changes 28 retirements of instructional staff (21 teachers and 7 teaching Assistants) Net decrease in elementary teachers (-3.0 FTE) and physical education (-0.4 FTE) due to enrollment Additional staffing at C-NS High School to support expanded course offerings (+1.2 FTE) Increase School Psychology Services (+1.0 FTE) Increase the number of Consultant Teachers (+2.0 FTE) Increase staffing to ensure that all students have an opportunity to take Art, Health & FACS at the North Syracuse Junior High School (1.2 FTE) Additional English New Language(ENL) staffing to support increasing population of English Language Learners (ELL) students (1.0 FTE) Net increase in special education staffing (2.0 FTE) 25
Expenditure Per Pupil OCM BOCES School Spending Per Pupil State Rank 1 $26,238 221 2 $25,728 247 3 $25,224 275 4 $24,384 324 5 $23,698 358 6 $23,432 367 7 $22,485 416 8 $22,027 445 9 $21,617 474 10 $21,611 476 11 $21,255 494 12 $20,401 546 School Spending Per Pupil State Rank 13 $20,054 565 14 $19,996 571 15 $19,963 573 16 $19,903 576 17 $19,044 618 18 $18,426 641 19 $18,314 644 20 $18,014 652 North Syracuse $17,928 655 22 $17,660 662 23 $16,926 673 Source: Forecast 5-5Sight data from NYSED ST-3 filings for 2016 (General Fund & Special Aid Fund only) 26
Vehicle Bonding Proposition Maintain the average age of our transportation fleet with a limited number of vehicles over 10 years old. Reduce the cost of repairs and avoid problems associated with rusting frames that prevent the vehicles from passing D.O.T. inspection. New Delivery Truck Proposed bus purchases for 2018-19: 12-65-passenger diesel school buses 1-42-passenger diesel school bus with one to three wheelchair positions, hydraulic lift and air conditioning 1-48-passenger bus with air conditioning Total estimated cost of all 15 vehicles is $1,472,440. Tax Impact, after Trans Aid: approximately $1.82 per year for a house assessed at $100,000 before STAR. 27
Projected Fund Balance June 30, 2018 Unassigned Fund Balance at 6/30/17 (3.99% of Budget) $6,334,156 Variance in Revenues 2017-18 ($ TBD) Variance in Expenditures 2017-18 $1,500,000 Est. Appropriation to Reduce Tax Levy 2018-19 ($2,400,000) Increase / Replenishment of Reserves $ 0 Unassigned Fund Balance 6/30/18 $5,434,156 Budget for 2018-2019: $163,200,980 Percentage of Budget: 3.33% 28
Projected Reserves June 30, 2018 June 30, 2017 June 30, 2018 Tax Certiorari $2,000,000 $2,001,100 Workers Compensation $2,106,621 $2,107,800 General Liability $1,000,000 $1,000,600 Capital Reserve $2,501,834 $2,503,000 Total $7,608,455 $7,612,500 29
Summary The Final NYS Budget increases our General Aid by $1.9 or 3.06%. Although Foundation Aid increased, it is still $10.6 million lower than the amount required to provide a sound basic education according to the Campaign for Fiscal Equity law suit. State Aid, specifically Foundation Aid, is inadequate. The Tax Levy increase of 2.94% is at the tax cap and will generate another $2.5 million in school tax revenue. The Tax Levy vote will only require a simple majority and tax payers will receive their rebate checks. The Proposed Budget includes total revenues and expenditures of $163.2 million, which increased by $4.5 million or 2.84%. The district continues to rely on fund balance appropriation to balance the budget. We attempted to restore co-curricular activities cut in previous budgets but were only able to add modified volleyball. There is a net increase of 6 positions proposed to support our Vision 2020 initiatives including expanded course offerings at C-NS, special needs inclusion, English Language Learners and an additional School Psychologist to address the social emotional needs of students. There are no layoffs included in the budget. 30
2018-2019 Budget Process Timeline October 2 nd BOE Approval of Budget Calendar November 14 th February 23 rd Principals, Directors & Cabinet and BOE subcommittee develop initial budget December 4 th - Board of Education Budget Assumptions December 18 th Board of Education Budget Process Overview & Status January 22 nd Board of Education Governor s Budget proposal Preliminary Tax Cap Calculation Fund Balance & Reserve Projections February 26 th Board of Education Initial Budget March 5 th - Board of Education A more detailed look at the initial budget Approve Bus Bond Proposition Approve Notice of Budget Hearing/Election March 26 th Board of Education Budget Update Final Tax Cap April 2 nd Proposed Budget Presentation Budget Discussion & Deliberation BOE Adoption of Budget April 16 th BOCES Election and Budget Vote May 1 st Budget Hearing May 15 th Budget Vote 31
Vote & Election Tuesday, May 15, 2018 from 6:00 AM to 9:00 PM Polling Places: For residents living NORTH of Route 481, Cicero Elementary School (5979 Route 31) For residents living SOUTH of Route 481, Jerome F. Melvin Administrative Office Building (5355 West Taft Road) in North Syracuse Registration: If you are not registered to vote with Onondaga County or the North Syracuse Central School District, you must pre-register. The District will hold a special evening registration on Tuesday, May 1 st, from 4:00 PM to 8:00 PM at the District Office and at Cicero Elementary School. Residents may also register at the District Offices, Monday through Friday from 8:00 AM to 4:00 PM until Thursday, May 10 th. If you are not sure whether or not you are registered with the County or the District, or wish to obtain an application for an absentee ballot, please call Connie Gibson at 218-2131 or e-mail cgibson@nscsd.org. 32