Mahopac Central School District

Mahopac Central School District 179 East Lake Blvd. Mahopac, NY 10541 Tel.: 845-628-3415 Fax: 845-628-0261 District website: www.mahopac.k12.ny.us 2017-2018 BUDGET CATEGORIES 2017-2018 2016-2017 Difference Administration $8,715,530 $8,747,745 -$32,215 Program $98,280,999 $97,714,676 $566,324 Capital $13,752,255 $13,656,631 $95,624 TOTAL $120,748,784 $120,119,052 $629,732 Budget to Budget Increase 0.52% Town Estimated Tax Rate * Estimated Tax Rate * Estimated Tax Rate 2017-2018 2016-2017 Decrease per $1,000 * Town of Carmel $40.50 $40.50 $0.00 Town of Putnam Valley $24.30 $24.30 $0.00 Total Tax Levy $84,000,268 $84,000,268 0.00% * Estimates are based on 2016 assessment information and does not reflect the pending Re-Assessment Project

Mahopac Central School District 2017-2018 Budget Summary - Administration Code Description 2017-2018 2016-2017 +/- 1010 Board of Education $43,700 $43,700 $0 1040 District Clerk $89,868 $88,235 $1,633 1240 Office of the Superintendent $333,000 $355,089 ($22,089) 1310 Business Administration $803,886 $781,765 $22,121 1320 Auditing $50,420 $50,420 $0 1325 District Treasurer $70,078 $68,885 $1,193 1330 Tax Collector $11,500 $16,500 ($5,000) 1345 Purchasing $50,607 $48,414 $2,193 1420 Legal $310,000 $310,000 $0 1430 Personnel/Human Resources $489,415 $475,547 $13,868 1670 Central Printing & Mailing $155,479 $168,282 ($12,803) 1910 Unallocated Insurance $406,000 $406,000 $0 1930 Judgments & Claims $80,000 $80,000 $0 1964 Refund of Real Property Taxes $20,000 $20,000 $0 1981 BOCES - Administrative & Capital Charges $981,620 $957,296 $24,324 2010 Curriculum & Instruction $426,832 $402,771 $24,061 2020 Supervision - Regular School $2,892,372 $2,766,187 $126,185 9010-70 Employee Benefits $1,500,754 $1,708,654 ($207,901) $8,715,530 $8,747,745 ($32,215)

Budget Detail - Administration 1010 - Board of Education 2017-2018 2016-2017 +/- Percent 449 Professional & Technical: Expenses for Board Docs, legal ads, and state mandated training. 9,700 9,700 0 0.00% 452 Supplies: Purchase of supplies for board meetings, printing, and record disposal. 6,000 6,000 0 0.00% 476 Travel: Expenses for board member travel to state mandated training. 1,000 1,000 0 0.00% 479 Dues & Fees: Expenses for membership dues to state and local organizations. 27,000 27,000 0 0.00% Total Board of Education $43,700 $43,700 $0 0.00% 1040 - District Clerk 161 Salary: Salary of the District Clerk. 67,068 65,435 1,633 2.50% 452 Supplies: Purchase of supplies for the District Clerk. 4,000 4,000 0 0.00% 472 Advertising: Expenses for advertising in various publications for bids and other legal ads. 12,000 12,000 0 0.00% 479 Dues & Fees: Fees associated with the Annual Meeting vote and other dues. 6,800 6,800 0 0.00% Total District Clerk $89,868 $88,235 $1,633 1.85% 1240 - Office of the Superintendent 150 Salary: Salary of the Superintendent of Schools as Chief Executive Officer of the District. 250,000 255,000 (5,000) -1.96% 160 Salary: Salary of the Secretary to the Superintendent. (variance due to retirement & new hire replacement) 54,000 71,089 (17,089) -24.04% 449 & 476 Professional, Technical and Travel: Contractual services, Supt. travel, and consultant fees. 8,000 8,000 0 0.00% 452 Supplies: Purchase of supplies for the Superintendent's office. 15,000 15,000 0 0.00% 479 Dues & Fees: Membership dues for the Superintendent in statewide and local organizations. 6,000 6,000 0 0.00% Total Office of the Superintendent $333,000 $355,089 ($22,089) -6.22% 1310 - Business Administration 150 Salary: Salary of the Business Administrator & Partial Salary of Assistant Supt for Business & HR. 205,230 202,731 2,499 1.23% 160 Salary: Salaries of the business office personnel. (partial variance due to re-coding from tax collector) 324,130 304,404 19,726 6.48% 449 Professional & Technical: Contractual services, asset evaluation service, and fiscal advisors. 55,724 55,724 0 0.00% 452 Supplies: Purchase of supplies for the business office. 10,000 10,000 0 0.00% 452 Paper: Purchase of paper district-wide. 55,000 55,000 0 0.00% 476 Travel: Expenses for business office travel to various statewide and local meetings. 3,500 3,500 0 0.00% 479 Dues & Fees: Membership dues for the business office in statewide and local organizations. 1,500 1,500 0 0.00% 490 BOCES Services: Coordination/Insurance management, cooperative bidding and State Aid Planning. 148,802 148,906 (104) -0.07% Total Business Administration $803,886 $781,765 $22,121 2.83% 1320 - Auditing 160 Salary: Salary of the state mandated Internal Claims Auditor. 6,120 6,120 0 0.00% 449 Professional & Technical: Expenses for state mandated financial auditors. 44,300 44,300 0 0.00% Total Auditing $50,420 $50,420 $0 0.00%

Budget Detail - Administration 1325 - District Treasurer 2017-2018 2016-2017 +/- Percent 160 Salary: Salary of the board appointed District Treasurer. 70,078 68,885 1,193 1.73% Total District Treasurer $70,078 $68,885 $1,193 1.73% 1330 - Tax Collector 161 Salary: Partial salary of the board appointed Tax Collector. (variance due to re-coding and reduction in stipend) 5,000 10,000 (5,000) -50.00% 449 Professional & Technical: Expenses for printing of property tax bills. 5,000 5,000 0 0.00% 460 Software: Annual maintenance of school tax software program. 1,500 1,500 0 0.00% Total Tax Collector $11,500 $16,500 ($5,000) -30.30% 1345 - Purchasing 160 Salary: Salary of the board appointed Purchasing Agent. 50,607 48,414 2,193 4.53% Total Purchasing $50,607 $48,414 $2,193 4.53% 1420 - Legal 449 Professional & Technical: Expenses for school legal counsel and representation. 310,000 310,000 0 0.00% Total Legal $310,000 $310,000 $0 0.00% 1430 - Personnel/Human Resources 150 Salary: Partial salary of the Assistant Superintendent for Business and Human Resources. 79,421 79,421 0 0.00% 160 Salary: Salaries for office personnel. 197,577 190,866 6,711 3.52% 449 Professional & Technical: Expenses for certain personnel related evaluations and investigations. 7,500 7,500 0 0.00% 452 Supplies: Purchase of supplies for the human resources department. 1,500 1,500 0 0.00% 476 Travel: Travel expenses for the human resources personnel. 11,000 11,000 0 0.00% 479 Dues & Fees: Membership dues, subscriptions, and employment advertisements. 21,150 21,150 0 0.00% 490 BOCES Services: Computer programs, teacher certification, negotiations, fingerprinting, EAP, etc. 171,267 164,110 7,157 4.36% Total Personnel/Human Resources 489,415 475,547 $13,868 2.92% 1670 - Central Printing & Mailing 160 Salary: Salary of the mail carrier. (variance due to correcting budget to reflect a.75 FTE not 1.0 FTE) 44,179 56,982 (12,803) -22.47% 433 Contractual: Rental of equipment and cost of outside printing. 55,800 55,800 0 0.00% 452 Supplies: Purchase of supplies for printing and mailing. 500 500 0 0.00% 473 Postage: Expenses for postage. 55,000 55,000 0 0.00% Total Central Printing & Mailing $155,479 $168,282 ($12,803) -7.61% 1910 - Unallocated Insurance 421-423 Insurance: Premiums for general & liability insurance. 406,000 406,000 0 0.00% Total Unallocated Insurance $406,000 $406,000 $0 0.00%

Budget Detail - Administration 1930 - Judgments & Claims 2017-2018 2016-2017 +/- Percent 479 Contractual: Settlement payments for legal judgments and claims. 80,000 80,000 0 0.00% Total Judgments & Claims $80,000 $80,000 $0 0.00% 1964 - Refund of Real Property Taxes 479 Contractual: Settlement payments for tax certiorari claims. 20,000 20,000 0 0.00% Total Refund of Real Property Taxes $20,000 $20,000 $0 0.00% 1981 -BOCES Administrative & Capital Charges 490 BOCES Services: Administrative fee for BOCES services & BOCES capital expenses. 981,620 957,296 24,324 2.54% Total BOCES Administrative & Capital Charges $981,620 $957,296 $24,324 2.54% 2010 - Curriculum & Instruction 150 Salary: Salary of Assistant Superintendent for Curriculum & Instruction. 198,052 198,552 (500) -0.25% 160 Salary: Salary of Secretary and partial salary of office clerical. 87,562 84,979 2,583 3.04% 452 Supplies: Supplies to support curriculum and instruction. (variance due to Breakthrough Classrooms initiative) 112,338 90,000 22,338 24.82% 479 Dues & Fees: Professional dues and fees for curriculum and instruction. 3,500 3,500 0 0.00% 490 BOCES Services: Curriculum center, alternative assessments, and Model Schools. 25,380 25,740 (360) -1.40% Total Curriculum & Instruction $426,832 $402,771 $24,061 5.97% 2020 - Supervision - Regular School 150 Salary: Salaries of Principals and Assistant Principals. (partial variance due to new AP for elementary school) 1,913,253 1,762,163 151,090 8.57% 160 Salary: Salaries of clerical staff in school administrative offices. (variance due to re-coding to grant) 859,854 884,759 (24,905) -2.81% 200 Equipment: Equipment & furniture for district school buildings. 45,055 45,055 0 0.00% 452 Supplies: Supplies for district school buildings. 49,886 49,886 0 0.00% 476 Travel: Travel for building administrators to attend meetings and professional development. 11,785 11,785 0 0.00% 479 Dues & Fees: Dues & fees for building administrators. 12,539 12,539 0 0.00% Total Supervision - Regular School $2,892,372 $2,766,187 $126,185 4.56% 9010/70 - Employee Benefits 9010/20 - State Pension: District's contribution to state pension system. (variance due to decrease in pension rate) 529,528 570,500 (40,972) -7.18% 9030 - Social Security: District's contribution for employee social security. (partial variance due to new AP position) 333,705 324,167 9,538 2.94% 9040 - Worker's Compensation: Compensation insurance for employees. 57,603 58,857 (1,254) -2.13% 9045 - Life Insurance: Life insurance for employees. 20,000 20,000 0 0.00% 9050 - Unemployment Insurance: Unemployment compensation for former employees. 5,000 5,000 0 0.00% 9055 - Disability Insurance: Disability insurance for employees. 15,000 15,000 0 0.00% 9060 - Health Insurance: District's contribution for employee medical insurance. (variance due to premium increase) 452,367 485,131 (32,764) -6.75% 9070 - Welfare Fund: District's contribution towards employee welfare fund. (variance due to re-coding to program) 87,550 230,000 (142,450) -61.93% Total Employee Benefits $1,500,754 $1,708,654 ($207,901) -12.17%

Mahopac Central School District 2017-2018 Budget Summary - Program Code Description 2017-2018 2016-2017 Difference 2070 In-Service Professional Development $190,199 $222,617 ($32,418) 2010-2110 Teaching - Regular School $36,217,377 $35,619,657 $597,720 2250 Pupil Personnel Services $19,958,087 $19,976,419 ($18,332) 2280 BOCES Occupational Education $1,967,139 $1,922,137 $45,002 2320 Committee on Special Education $49,000 $49,000 $0 2335 Drivers Education $85,000 $110,000 ($25,000) 2360 School Support Programs $267,000 $267,000 $0 2610 School Library $489,910 $414,215 $75,695 2630 Computer Assisted Instruction $2,719,824 $2,826,148 ($106,324) 2810 Guidance Services $1,701,524 $1,816,105 ($114,581) 2815 Health Services $721,723 $714,423 $7,300 2816 Diagnostic Screening $31,000 $31,000 $0 2820 Psychological Services $1,240,876 $1,233,682 $7,194 2825 Social Worker Services $446,251 $308,508 $137,743 2850 Co-Curricular Activities $630,000 $629,700 $300 2855 Interscholastic Athletics $828,361 $828,361 $0 5510 Student Transportation $5,392,156 $5,680,562 ($288,406) 5530 Bus Garage Maintenance $838,726 $811,352 $27,374 9010-70 Employee Benefits $24,331,777 $24,078,720 $253,057 9906 Interfund Transfers $175,070 $175,070 $0 $98,280,999 $97,714,676 $566,324

Budget Detail - Program 2070 - In-Service Professional Development 2017-2018 2016-2017 +/- Percent 449 Contractual: Speakers & consultants for in-service & professional development. 62,000 62,000 0 0.00% 452 Supplies: Supplies for in-service & professional development. 35,000 35,000 0 0.00% 476 Travel: Travel for in-service & professional development. 42,810 42,810 0 0.00% 490 BOCES Services: BOCES services for in-service & prof. dev. (variance due to reduction in purchased services) 50,389 82,807 (32,418) -39.15% Total In-Service Professional Development $190,199 $222,617 ($32,418) -14.56% 2110 - Teaching - Regular School 100-150 Instructional Teacher Salary: Salaries of Teachers & Assistants. (variance due to new teaching positions) 33,000,779 32,398,459 602,320 1.86% 160 Non-Instructional Salary: Salaries of Office Staff, Teacher Aides, and School Monitors. 1,328,743 1,239,282 89,461 7.22% 201 Equipment: Purchase of equipment for instructional departments. 202,193 198,693 3,500 1.76% 449 Tutoring: Cost to provide tutoring to home students and out-of-district students. 120,000 120,000 0 0.00% 451 Supplies: Purchase of classroom materials and supplies. (partial variance due to recoding to Library) 427,168 444,567 (17,399) -3.91% 461 Repairs: Cost to repair/replace equipment. 104,100 104,195 (95) -0.09% 470 Tuition - Other Schools: Costs for resident students receiving services outside of the District. 75,000 75,000 0 0.00% 476 Travel: Cost of travel for student trips and competitions. 23,360 20,000 3,360 16.80% 479 Dues & Fees: Costs for memberships and subscriptions for various departments. 21,341 17,695 3,646 20.60% 481 Textbooks: Cost for student textbooks and workbooks. 289,000 289,000 0 0.00% 490 BOCES Services: Costs for various BOCES instructional programs. (variance due to reduction in services) 625,693 712,766 (87,073) -12.22% Total Teaching - Regular School $36,217,377 $35,619,657 $597,720 1.68% 2250 - Pupil Personnel Services 150 Instructional Salary: Salaries of Pupil Personnel Service Admin., Teachers, & Teaching Assistants. 12,239,340 12,213,768 25,572 0.21% 160 Non-Instructional Salary: Salaries of Teacher Aides and clerical in pupil personnel services. 526,363 498,917 27,446 5.50% 201 Equipment: Purchase of equipment for pupil personnel services. 9,500 9,500 0 0.00% 449 Consultants: Purchase of contract services & consultants. (variance due to increased contract services) 1,306,740 1,241,748 64,992 5.23% 451 Supplies: Purchase of supplies to fulfill IEP requirements. (variance due to new Mahopac Academy program) 97,345 77,217 20,128 26.07% 470 Tuition: Costs associated with tuition necessary to fulfill IEP requirements. 2,531,770 2,554,119 (22,349) -0.88% 476 Travel: Costs associated with travel and conferences for pupil personnel services staff. 9,500 9,500 0 0.00% 479 Dues & Fees: Costs of memberships and subscriptions for pupil personnel services staff. 1,250 1,250 0 0.00% 481 Textbooks: Purchase of student textbooks and workbooks. 51,984 51,984 0 0.00% 490 BOCES Services: Costs for BOCES services to fulfill IEP requirements. (due to servicing students in-house) 3,184,295 3,318,416 (134,121) -4.04% Total Pupil Personnel Services $19,958,087 $19,976,419 ($18,332) -0.09%

Budget Detail - Program 2280 - BOCES Occupational Education 2017-2018 2016-2017 +/- Percent 490 BOCES Services: Costs for students to attend occupational education services at BOCES. 1,967,139 1,922,137 45,002 2.34% Total BOCES Occupational Education $1,967,139 $1,922,137 $45,002 2.34% 2320 - Committee on Special Education 150 Instructional Salary: Salaries for mandated IEP reporting, meetings & evaluations. 47,000 47,000 0 0.00% 160 Non-Instructional Salary: Salaries for mandated IEP reporting, meetings & evaluations. 2,000 2,000 0 0.00% Total Committee on Special Education $49,000 $49,000 $0 0.00% 2335 - Drivers Education 150 Instructional Salary: Stipends for drivers education instruction. 85,000 85,000 0 0.00% 200 Equipment: Replacement of drivers education vehicle. 0 25,000 (25,000) -100.00% Total Drivers Education $85,000 $110,000 ($25,000) -22.73% 2360 - School Support Programs 150 Instructional Salary: Instructional salaries for night school, STEP school, and STAR program. 252,000 252,000 0 0.00% 160 Non-Instructional Salary: Non-Instructional salaries for night school and STEP school. 15,000 15,000 0 0.00% Total School Support Programs $267,000 $267,000 $0 0.00% 2610 - School Library 150 Instructional Salary: Salaries of School Librarians. (variance due to Librarian position at HS not budgeted) 193,474 112,168 81,306 72.49% 160 Non-Instructional Salary: Salaries of Library Aides for all buildings. 179,002 188,134 (9,133) -4.85% 450 Books: Purchase of library books for all buildings. 51,000 46,000 5,000 10.87% 451 Supplies: Purchase of materials and supplies other than books. 8,986 5,286 3,700 70.00% 465 Audio Video: Purchase of audio video supplies for high school & middle school. 10,500 15,500 (5,000) -32.26% 479 Subscriptions: Costs for various library subscriptions for all buildings. 4,200 4,200 0 0.00% 42,748 42,927 (179) -0.42% Total School Library $489,910 $414,215 $75,695 18.27% 2630 - Computer Assisted Instruction 160 Non-Instructional Salary: Salaries of technology personnel. 223,801 216,383 7,418 3.43% 201 Equipment: Purchase of computer and security equipment. (reduction due to SMART Bond Grant) 17,000 97,000 (80,000) -82.47% 449 Consultants: Computer services provided by an outside vendor. 105,000 105,000 0 0.00% 451 Supplies: Purchase of computer supplies, printer ink, keyboards, batteries, etc. 60,000 60,000 0 0.00% 460 Software: Purchase of software and software upgrades. 14,915 14,915 0 0.00% 469 Service Contracts: Purchase of computer service contracts. 37,170 37,170 0 0.00% 490 BOCES Services: Cost of BOCES services for computer support & software. (reduction in purchased services) 2,261,938 2,295,680 (33,742) -1.47% Total Computer Assisted Instruction $2,719,824 $2,826,148 ($106,324) -3.76%

Budget Detail - Program 2810 - Guidance Services 2017-2018 2016-2017 +/- Percent 150 Instructional Salary: Salaries of School Counselors. (variance due to reduction of reserve position) 1,422,439 1,537,351 (114,912) -7.47% 160 Non-Instructional Salary: Salaries of clerical in guidance offices. 170,545 167,714 2,831 1.69% 449 Contractual: Costs of speakers and consultants. 13,200 13,200 0 0.00% 451 Supplies: Purchase of supplies and testing materials for guidance office. 16,840 16,840 0 0.00% 490 BOCES Services: Purchase of BOCES services for guidance office. 78,500 81,000 (2,500) -3.09% Total Guidance Services $1,701,524 $1,816,105 ($114,581) -6.31% 2815 - Health Services 160 Non-Instructional Salary: Salaries of Registered Nurses. 479,525 472,225 7,300 1.55% 201 Equipment: Equipment for nurses office in all buildings. 3,000 3,000 0 0.00% 449 Contractual: Mandated health services for private and parochial students. 213,300 213,300 0 0.00% 451 Supplies: Purchase supplies for health offices in all buildings. 23,398 23,398 0 0.00% 469 Repairs: Cost to repair & service equipment in health offices. 2,500 2,500 0 0.00% Total Health Services $721,723 $714,423 $7,300 1.02% 2816 - Diagnostic Screening 449 Contractual: Cost of IST & AIS consultant support and training. 30,000 30,000 0 0.00% 451 Supplies: Purchase supplies for RTI & AIS. 1,000 1,000 0 0.00% Total Diagnostic Screening $31,000 $31,000 $0 0.00% 2820 - Psychological Services 150 Instructional Salary: Salaries for School Psychologists. 1,240,876 1,233,682 7,194 0.58% Total Psychological Services $1,240,876 $1,233,682 $7,194 0.58% 2825 - Social Worker Services 150 Instructional Salary: Salaries for School Social Workers. (partial variance due to new position) 446,251 308,508 137,743 44.65% Total Social Worker Services $446,251 $308,508 $137,743 44.65%

Budget Detail - Program 2850 - CoCurricular Activities 2017-2018 2016-2017 +/- Percent 150 Instructional Salary: Stipends for extra-curricular advisors. 315,000 315,000 0 0.00% 449 Contractual: Costs for school resource officers and special patrol officers. 300,000 300,000 0 0.00% 476 Travel: Costs for travel of band and music groups to various contests and performances. 15,000 14,700 300 2.04% Total Co-Curricular Activities $630,000 $629,700 $300 0.05% 2855 - Interscholastic Athletics 150 Instructional Salary : Salary for Athletic Director and coaching stipends. 519,601 519,601 0 0.00% 160 Non-Instructional Salary : Salary for Athletic Trainer. 51,510 51,510 0 0.00% 201 Equipment: Purchase of equipment for various boys & girls sports. 16,000 16,000 0 0.00% 449 Contractual: Costs for game officials. 85,000 85,000 0 0.00% 451 Supplies: Purchase of supplies for various boys & girls sports. 29,200 29,200 0 0.00% 476 Travel: Cost of travel for various boys & girls sports. 5,000 5,000 0 0.00% 479 Dues & Fees: Dues & fees for various boys & girls sports. 43,050 43,050 0 0.00% 490 BOCES Services: Purchase of BOCES services for the athletic program. 79,000 79,000 0 0.00% Total Interscholastic Athletics $828,361 $828,361 $0 0.00% 5510 - Student Transportation 160-169 Salary: Salaries of Director, Drivers, Monitors, and Office staff. (variance due to reductions in bus runs) 4,219,331 4,453,187 (233,856) -5.25% 200 Equipment: Purchase of transportation equipment. 10,500 8,900 1,600 17.98% 415 Training: Monitor training, CPR training, and school bus safety training. 5,000 5,080 (80) -1.57% 422 Liability/Property Damage Insurance: Liability and property damage insurance for the bus fleet. 200,000 200,000 0 0.00% 435 Radios: Costs to lease and install bus radios. 55,500 55,000 500 0.91% 447 Uniforms: Costs for mechanic uniforms and cleaning. 6,500 7,280 (780) -10.71% 448 Driver Physicals: Costs for bus driver physicals and required 19-a driver exams. 10,000 12,830 (2,830) -22.06% 449 Contract: Costs for contract and garage bus repairs. 22,000 21,550 450 2.09% 451 Gasoline: Cost for gasoline and biodiesel fuel. (variance due to reductions in bus runs) 475,000 512,500 (37,500) -7.32% 452 Supplies: Purchase of transportation office supplies. 1,200 1,600 (400) -25.00% 453 Oil & Lube: Purchase of oil, lubricants, and anti-freeze. 17,000 16,785 215 1.28% 454 Tires: Purchase of various size tires and tire tubes. 55,000 53,950 1,050 1.95% 455 Parts: Purchase of bus parts and replacement/repair supplies. 300,000 315,000 (15,000) -4.76% 460 Software: Costs for transportation computer software updates and maintenance. 7,800 8,700 (900) -10.34% 476 Travel: Costs for travel expense and meal reimbursement for Bus Drivers on overnight trips. 6,900 7,200 (300) -4.17% 479 Dues & Fees: Membership dues in statewide and regional transportation associations. 425 1,000 (575) -57.50% Total Student Transportation $5,392,156 $5,680,562 ($288,406) -5.08%

Budget Detail - Program 5530 - Bus Garage Maintenance 2017-2018 2016-2017 +/- Percent 160-165 Salary: Salaries of Mechanic Supervisor and Garage Mechanics. 576,853 565,652 11,201 1.98% 200 Equipment: Purchase of mechanic equipment for bus garage. 4,000 10,800 (6,800) -62.96% 413-14 Utilities: Cost of electric, natural gas and telephone service for the bus garage. 20,700 20,700 0 0.00% 453 Supplies: Purchase of supplies for bus garage. 23,500 25,500 (2,000) -7.84% 469 Contract Repair: Costs of contracted repairs for bus facility. (bus loop resurfacing at Fulmar Rd.) 213,673 188,700 24,973 13.23% Total Bus Garage Maintenance $838,726 $811,352 $27,374 3.37% 9010/70 - Employee Benefits 9010/20 - State Pension: District's contribution to state pension system. (variance due to drop in contribution rate) 6,065,871 6,965,292 (899,421) -12.91% 9030 - Social Security: District's contribution for employee social security. 4,324,853 4,282,242 42,612 1.00% 9040 - Worker's Compensation: Compensation insurance for employees. 751,142 780,576 (29,434) -3.77% 9045 - Life Insurance: Life insurance for employees. 5,000 5,000 0 0.00% 9050 - Unemployment Insurance: Unemployment compensation of former employees. 30,000 30,000 0 0.00% 9060 - Health Insurance: District's contribution for employee medical insurance. (variance due to premium increase) 12,304,560 11,365,610 938,950 8.26% 9070 - Welfare Fund: District's contribution towards employee welfare fund. (variance due to re-coding from Admin) 850,350 650,000 200,350 30.82% Total Employee Benefits $24,331,777 $24,078,720 $253,057 1.05% 9906 - Interfund Transfers 900 Interfund Transfer: Interfund transfer to special aid fund. 175,070 175,070 0 0.00% Total Interfund Transfers $175,070 $175,070 $0 0.00%

Mahopac Central School District 2017-2018 Budget Summary - Capital Code Description 2017-2018 2016-2017 Difference 1620 Operations $4,630,587 $4,641,375 ($10,788) 1621 Maintenance $2,407,095 $2,352,040 $55,055 9711-32 Debt Service $4,370,582 $4,379,982 ($9,400) 9010-60 Employee Benefits $1,718,650 $1,655,419 $63,231 9903 Interfund Transfer $525,341 $527,815 ($2,474) 9950 Transfer to Capital $100,000 $100,000 $0 $13,752,255 $13,656,631 $95,624

Budget Detail - Capital 1620 - Operations 2017-2018 2016-2017 +/- Percent 160 Salary: Salaries of Head Groundskeeper, Head Custodians, and Custodial Supervisors. 772,587 757,202 15,385 2.03% 161-168 Salary: Salaries of custodial, overtime, and other pay items. 2,087,656 2,040,091 47,565 2.33% 200 Equipment: Equipment to clean and sanitize all buildings. (variance due to reduction equipment purchases) 39,000 68,000 (29,000) -42.65% 412-414 Utilities: Fuel oil, electric, natural gas, and telephone service for all buildings. 925,000 941,000 (16,000) -1.70% 452 Supplies: Custodial supplies for all buildings. 151,000 160,000 (9,000) -5.63% 463 Contract: Contract services and maintenance projects. 420,000 444,200 (24,200) -5.45% 476 Travel: Reimbursement for travel expenses and tolls to attend training. 400 400 0 0.00% 479 Dues & Fees: Cost of membership dues, permits, and training. 7,000 7,000 0 0.00% 490 BOCES Services: Service purchased through BOCES: RIC maintenance and telecommunications, etc. 227,944 223,482 4,462 2.00% Total Operations $4,630,587 $4,641,375 ($10,788) -0.23% 1621 - Maintenance 160 Salary: Salary for Director of Facilities. 129,370 124,440 4,930 3.96% 161-166 Salary: Salaries, overtime, and other pay items for maintenance and grounds workers. 777,025 765,100 11,925 1.56% 200 Equipment: Purchasing of maintenance equipment for all buildings. (includes new wide area lawn mower) 101,500 70,000 31,500 45.00% 447 Uniforms: Cost of providing uniforms for maintenance and ground crews per employment contract. 10,800 10,800 0 0.00% 452 Supplies: Purchase of supplies to repair and maintain all facilities and equipment. 256,200 237,000 19,200 8.10% 462 Project: Cost to replace high school electric transformer. (project was completed in 2016-17 budget) 0 135,000 (135,000) -100.00% 463 Contract Repairs: Cost of construction projects and facilities repairs. (includes girls locker room repairs) 1,035,000 912,500 122,500 13.42% 465 Contract Repairs: Cost of repairs to athletic fields and field upgrades. 90,000 90,000 0 0.00% 479 Dues & Fees: Costs to provide training & licensure for electricians, plumbers, etc. 7,200 7,200 0 0.00% Total Maintenance $2,407,095 $2,352,040 $55,055 2.34%

Budget Detail - Capital 9711/32 - Debt Service Payments 2017-2018 2016-2017 +/- Percent 9701 Debt Service: Principal & interest payment for capital project debt. 3,555,438 3,564,838 (9,400) -0.26% 9702 Debt Service: Principal & interest payments for state loan. 0 0 0 9741 Debt Service: Principal & interest payments for energy performance contract. 815,144 815,144 0 0.00% Total Debt Service Payments $4,370,582 $4,379,982 ($9,400) -0.21% 9010/70 - Employee Benefits 9010 - State Pension: District's contribution to state pension system. 576,296 571,459 4,837 0.85% 9030 - Social Security: District's contribution for employee social security. 280,885 275,693 5,193 1.88% 9040 - Worker's Compensation: Workers compensation insurance for employees. 49,175 50,584 (1,409) -2.78% 9045 - Life Insurance: Life insurance for employees. 7,000 7,000 0 0.00% 9050 - Unemployment Insurance: Unemployment compensation for former employees. 5,000 5,000 0 0.00% 9055 - Disability Insurance: Disability insurance for employees. 10,000 10,000 0 0.00% 9060 - Health Insurance: District's contribution for employee medical insurance. (variance due to premium increase) 732,144 685,684 46,460 6.78% 9070 - Welfare Fund: District's contribution towards employee welfare fund. 58,150 50,000 8,150 16.30% Total Employee Benefits $1,718,650 $1,655,419 $63,231 3.82% 9903 - Interfund Transfer 900 - Interfund Transfer: Principal & Interest payments for bus purchases. 525,341 527,815 (2,474) -0.47% Total Interfund Transfer $525,341 $527,815 ($2,474) -0.47% 9950 - Transfer to Capital 900 - Interfund Transfer: Transfer to Capital Fund for facility capital project. 100,000 100,000 0 0.00% Total Transfer to Capital $100,000 $100,000 $0 0.00%