2014-2015 Proposed Budget Presentation

April 21, 2014

Agenda• 2013-14 Focus Areas and Fiscal Initiatives• Review of 2014-15 Revenue budget• BOCES Admin Budget• Review of 2014-15 Expense budget• 3-part Component Budget• Debt Service projection• Highlights of Increase• Overview of IPA and NSS agreement• 5 Year History of Budget and Tax Levy• Budget Timeline

Successful Schools

• Successful schools do the following:– Strong focus on academic achievement– Clear and viable curriculum– Frequent assessment of student progress and

multiple opportunities for improvement– Have a strong monitoring and feedback system for

instructional practice that includes clear expectations and success driven outcomes.

2013-2014 Focus Areas

• Maintain a strong curriculum to assessment program.– Increase the frequency of “teacher” generated

formative assessment.• Improve the RTI/Special Education process

addressing the intervention process.• Increase focus on writing. Implement quarterly

writing prompts and improve vertical alignment. • Increased focus on pre-engineering (STEM)

programs

Fiscal Initiatives • 2 Instructional coaches

and 1 Director of School Improvement working with Director of Curriculum.– More emphasis on practice

of teaching.– Clear expectations of

continual improvement.– Focus has been on the

what and the outcome. Focus can know shift to the how.

• 1 to 1 I-pad program.• Schoology• Read 180• Robotics (STEM) focus• Overdrive (e-books)• Facilitated collaborative

planning and data review.• After-school enrichment

Overall Performance ELA (11th in 2012, 13th in 2011, and 15th in 2010)

Franklin 118 43 36.4%Greene 452 154 34.1%Delhi 323 110 34.1%GMU 177 47 26.5%Sidney 452 119 26.3%Unatego 447 115 25.7%BG 359 92 25.6%Sherburne 553 140 25.3%Walton 443 104 23.5%Norwich 826 189 22.9%Hancock 149 34 22.8%Downsville 119 27 22.7%UV 359 72 20.1%Oxford 360 70 19.4%Afton 232 39 16.8%OV 158 26 16.5%

Overall Performance Math (10th in 2012, 12th in 2011, and 14th in 2010) Greene 447 140 31.3%Delhi 320 100 31.2%Sidney 454 136 29.9%GMU 177 43 24.3%Norwich 829 164 19.8%BG 361 70 19.4%Hancock 151 28 18.5%Franklin 119 22 18.5%Unatego 443 81 18.3%Walton 444 79 17.8%Sherburne 541 95 17.6%Afton 232 40 17.2%Oxford 360 60 16.6%Downsville 118 18 15.3%OV 157 20 12.8%UV 360 41 11.4%

High School ResultsTest 2011 2012 2013 Growth 2011 2012 2013 Growth

Global 80 85 91 6 22 42 43 1US History 84 90 97 7 39 51 67 16ELA 91 88 96 8 49 43 51 8Algebra 49 75 90 15 2 21 12 -9Geometry 59 92 93 1 7 28 28 6Algebra II 35 45 29 -16 10 2 12 10Physics 77 100 83 -17 26 17 25 8Living Env. 95 96 94 -2 40 54 38 -16Chemistry 65 78 78 0 6 9 10 1Earth Science 66 90 24 16 44 28

2014-15 Projected Revenue

Revenue Comparison

Source 2013-14 2014-15 Change

State Aid $15,422,722 $17,244,806 $1,822,084

Other Revenue $405,620 $560,133 $154,513

Appropriate Fund Balance $516,703 $250,000 ($266,703)

Appropriate Reserve $1,350,000 $600,000 ($750,000)

Tax Levy $6,280,000 $6,122,829 ($157,171)

Total $23,975,045 $24,777,768 $802,723

Breakdown of Revenue for

2014-2015

State Aid70%

Other Revenue2%

Approprate Fund Balance

1%

Appropriate Reserve

2%

Tax Levy25%

2013-2014 2014-2015Account DESCRIPTION Approved PROPOSED BUDGET ChangeA1001 TAXES $ 6,280,000 $ 6,122,829 $ (157,171)A1081 PAYMENT IN LIEU OF TAXES $ 18,780 $ 18,500 $ (280)A1090 TAX PENALTIES $ 14,000 $ 35,000 $ 21,000 A1310 DAY SCHOOL TUITION $ 6,100 $ 55,000 $ 48,900 A1410 ADMISSIONS $ 7,500 $ - $ (7,500)A1410.1 COMMUNITY SWIM/Summer Camps $ 9,500 $ - $ (9,500)A2230 DAY SCHOOL TUITION OTHER DISTRICTS $ 65,000 $ 65,000 $ -

A2232 SUMMER SCHOOL TUITION $ 2,500 $ 2,500 A2401 CHECKING ACCOUNT INTEREST $ 19,000 $ 400 $ (18,600)A2401.1 INTEREST MMDA $ 20,000 $ 16,233 $ (3,767)

A2410 RENT REAL PROPERTY INDIVI/FACIL USE $ 5,000 $ 2,000 $ (3,000)A2412 RENT REAL PROPERTY OTHER GOVERNMENTS $ 88,500 $ 85,000 $ (3,500)A2412.1 REIMBURSEMENT/WAGES/RENTAL $ 8,800 $ 12,000 $ 3,200 A2413 RENTAL OF REAL PROPERTY-BOCES $ 1,200 $ 500 $ (700)

A2440 RENTAL OF BUSES $ 1,000 $ 1,000 $ -

A2650 SALE OF EXCESS GOODS $ 1,000 $ 3,500 $ 2,500

A2665 SALE OF EQUIPMENT $ 1,000 $ 1,000

A2680 INSURANCE RECOVERIES $ 1,000 $ 1,000 A2701 REFUND OF PRIOR YEAR'S EXPENSE-BOCES $ 125,000 $ 200,000 $ 75,000 A2703 REFUND OF PRIOR YEAR'S EXPENSE-OTHER $ 4,000 $ 50,000 $ 46,000

A2705 GIFTS AND DONATIONS $ 500 $ 500 $ -

A2770 MISCELLANEOUS REVENUES $ 740 $ 1,000 $ 260 A2770.summer Summer Program $ 2,000 $ 2,000

A2801 INTERFUND REVENUES (INDIRECT COSTS) $ 7,500 $ 8,000 $ 500 A3070 RAIL INFRASTRUCTURE INVESTMENT ACT $ 2,500 $ - $ (2,500)A3101 STATE AID $ 9,977,547 $ 10,062,356 $ 84,809 A3101.1 STATE BUILDING AID-PROJECT 2000 $ 3,006,913 $ 3,016,853 $ 9,940 A3101.2 EXCESS COST AID $ 237,581 $ 1,502,011 $ 1,264,430 A3103 BOCES AID $ 1,886,535 $ 2,295,232 $ 408,697

A3107 HIGH TAX AID $ 125,580 $ 100,151 $ (25,429)A3260 TEXTBOOK AID $ 85,027 $ 86,430 $ 1,403

A3261 COMPUTER HARDWARE AID $ 18,539 $ 18,383 $ (156)

A3262 SOFTWARE AID $ - $ 83,390 $ 83,390 A3289 homeless Other Aid: Homeless $ - $ 15,000 $ 15,000 A4601 MEDICAID REIMBURSEMENT/FED $ 85,000 $ 65,000 $ (20,000)A5031 INTERFUND TRANSFER FROM CAPITAL FUND $ - $ -

A5050 INTERFUND TRANSFER FOR DEBT SERVICE $ 450,000 $ 600,000 $ 150,000 A511 APPROPRIATED RESERVES $ 900,000 $ (900,000)

A599 APPROPRIATED FUND BALANCE $ 516,703 $ 250,000 $ (266,703)$ -

$ 23,975,045 $ 24,777,768 $ 802,723

2013-2014 2014-2015Account DESCRIPTION Approved PROPOSED BUDGET Change

Summary of Changes

• Budget to Budget change:– $802,723 or 3.5%

• Tax Levy change:– $157, 171 or -2.5%

DCMO BOCES ADMIN Budget

BOCES Admin Budget

COSER Description 2013-14 2014-15 Change

001Total

Administration $2,094,425.00 $2,136,359.00 $41,934.00

001Administration (Sidney share) $167,966.00 $176,368.00 $8,402.00

002 Total Capital $4,581,548.00 $4,580,798.00 -$750.00

002Capital

(Sidney share) $377,520.00 $388,910.00 $11,390.00

2014-15 Budgeted Expense

2013-14 2014-15 Change % increase

Instructional Salaries $7,179,209 $7,167,920 -$11,289 -0.16%Non-Instructional Salaries $2,309,744 $2,056,438 -$253,306 -10.97%

Contractual Expenses $1,355,574 $1,109,450 -$246,124 -18.16%

Supplies and Materials $952,943 $1,045,000 $92,057 9.66%

BOCES $3,539,200 $4,188,000 $648,800 18.33%

Equipment $161,088 $383,700 $222,612 138.19%

ERS $448,230 $420,000 -$28,230 -6.30%

TRS $862,000 $1,073,360 $211,360 24.52%

Social Security $710,000 $869,400 $159,400 22.45%

Debt Service $3,240,000 $2,933,000 -$307,000 -9.48%WorkmansComp/Unemploy $240,000 $165,000 -$75,000 -31.25%

Medical Insurance $2,799,557 $3,200,000 $400,443 14.30%

Dental Insurance $85,000 $100,000 $15,000 17.65%

Other Benefits $92,500 $66,500 -$26,000 -28.11%

Total $23,975,045 $24,777,768 $802,723 3.35%

Function Level

• 1600 Facility– 2015 $2,687,030– 2014 $2,543,604– 2013 $2,614,251– 2012 $2,915,412

• 2000 Admin– 2015 $646,250– 2014 $602,608– 2013 $605,172– 2012 $671,485

• 2100 Teaching– 2015 $6,182,581– 2014 $6,102,143– 2013 $6,002,448– 2012 $5,914,175

• 2200 Special Ed– 2015 $2,368,161– 2014 $2,100,459– 2013 $2,316,707– 2012 $3,189,648

Continued

• 5500 Transportation– 2015 $826,453– 2014 $808,946– 2013 $922,575– 2012 $783,894

• 9000 Employees Benefits

– 2015 $5,894,260– 2014 $5,600,230– 2013 $4,889,500– 2012 $4,154,786

3 Part ComponentSchool Year Administrative Capital Instructional

2013-14 $2,742,998 $4,892,317 $16,339,729

2014-15 $2,725,279 $4,760,430 $17,292,059

Change $(17,719) $(131,888) $952,330

% of Budget 11.0% 19.21% 69.79%

Debt Service

• 2013-14 Principal – $1,290,000

• 2013-14 Interest– $663,203Building Aid: $3,006,913Savings: $1,053,707

• 2014-15 Principal– $2,315,000

• 2014-15 Interest– $617,032

Proj. Building Aid: $3,016,853Savings: $84,822 plus EXCEL

payment of $345,000

Highlights of Increases• 1600 Facility

– $140,000 related to contract settlement and fuel costs.

• 2000 Admin– .5 position brought to the

A Fund. Expect the elimination from Focus school label and grant will be gone.

• 2100 Teaching– $80,000 additional

teaching position and contract costs.

• 2200 Special Education– $200,000 increase in

students and outside placements.

• 9000 Employee Benefits– $300,000

• health insurance (8.25%)• TRS (17%) and ERS (14%)

Included in Budget• $100,000 SED approved

project– TBD

• $330,000 maintenance equipment and vehicles

• $125,000 Transportation for replacement handicap busses.

• $500,000 allocation to Capital Fund (existing fund balance and EXCEL Grant)

• $100,000 Expansion of Computer Science (PLTW program)

• $65,000 Computer Network Upgrades (IPA)

• $150,000 Music program • $100,000 Maintain

college course work, enrichment programs, and summer programs.

Annual IPA and NSS Services

• Replacement of equipment (normal cycle)

• Additional PLTW equipment

• Additional and replacement printers

• Additional and replacement “Hotspots”

Total Cost $335,992Finance over 5 years

5 Year Tax and Budget ComparisonDistrict Budget 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

Voter Approved $23,730,457 $ 23,229,344 $23,490,421 $23,975,045 $ 24,777,768Budget to

Budget 1.78% -2.11% 1.1% 1.98% 3.5%

Tax Levy 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

Actual Levy 6,754,000 6,517,000 6,371,997 6,280,000 6,126,829

Tax Levy % 1.99% -3.51% -2.22% -1.44% -2.52%

Budget Timeline• February 18, 2014

– Overview of Preliminary Revenue/Expense

• March 18, 2014– Budget Presentation/Final

Recommendations• April 21, 2014

– Final Budget Approval• May 13, 2014

– School Budget Hearing• May 20, 2014

– Annual Budget Vote

• Staff Presentation– March 5, 2014 (3:15pm)

• Community Presentation– March 12, 2014 (6pm)

(cancelled)• Community Presentation

– May 8, 2014 HS Library (6pm)