LOCKPORT CITY SCHOOL DISTRICT

2012-13 Budget Presentation College and Career Readiness in

Lockport City School District

Presented byMichelle T. Bradley

Superintendent of Schoolsand

Deborah CoderAssistant Superintendent for Finance

February 2012

2

2012-13 Budget Development Goals

• Maintain quality and comprehensive programs for students

• Maintain adequate staff levels to support comprehensive and quality programs for students

• Present reasonable budget to the community• Effectively manage the new Property Tax Levy

Limit alongside continued unfunded state mandates

• Provide stability for district• Focus on reform in teaching and learning

3

THE SCALE OF OUR RESPONSIBILITIES

(for 2011-12 school year)

Our student population consists of approximately320 Prekindergarten students1900 K-4 students750 5-6 students750 7-8 students1650 9-12 students

Totaling more than 5,000 students to educate in Lockport across 10 buildings

Of these students,49% receive free and reduced lunch

13% are students with disabilities

4

LCSD Graduation Rates% students graduating with Regents or Local Diploma after 4 years

(results through June, all students)

74%

71%

74%

80%

81%

83%

64%

66%

68%

70%

72%

74%

76%

78%

80%

82%

84%

Cohort

ALL STUDENTS

ALL STUDENTS 74% 71% 74% 80% 81% 83%

2002 2003 2004 2005 2006 2007

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OUR CHALLENGE

Graduating All Students College and Career Ready

Based on June 2011 Graduation Rate

Percent Graduating under Current Requirements

Percent Graduating Calculated College and Career Ready*

All Students83%

All Students Math ELA

40% 66%

Students with Disabilities 52%

Students with Disabilities

Math ELA

3% 7%

Economically Disadvantaged 78%

Economically Disadvantaged

Math ELA

28% 64%

*Students graduating with at least a score of 75 on Regents English and 80 in a Math Regents, which correlates with success in first year college courses.

6

Regents Reform Agenda

-Implementing Common Core

Standards

•Implementing Common Core standards and developing curriculum and assessments aligned to these standards to prepare students for success in college and the workplace

•Building instructional data systems that measure student success and inform teachers and principals how they can improve their practice in real time

•Recruiting, developing, retaining, and rewarding effective teachers and principals

•Turning around the lowest-achieving schools

7

Anticipated Staffing Savings

• 15 retirements• 2 reductions in forceTOTAL 17 POSITIONS

• 9 positions abolished• 7 positions backfilled• 1 position funded not filled• TOTAL SAVINGS = $728,259.33

8

OVERVIEW OF REVENUE

• State Aid – Presented January 18, 2012• Other Revenue • Tax Levy – reported to the state comptroller by

March 1, 2012• Reserves – allowable usage

REVENUE BUDGET 2012-13 - as of February 15th      

Revenue   2011-12 2012-13

Code DESCRIPTION BUDGET BUDGET CHANGE

1081 Payment In Lieu Of Taxes $150,000 $284,443 $134,443

1090 Interest/Penalties on Taxes $87,000 $95,000 $8,000

1335 Other Student Fees $800 $400 -$400

1410 Admissions $5,000 $4,800 -$200

1489 Other Charges for Services (tchr share of career credit gone) $37,000 $3,000 -$34,000

2230 Tuition-Day-Other Districts (foster students) $175,000 $162,000 -$13,000

2235 Services for BOCES (was 50% share now 10% share for two) $33,000 $9,000 -$24,000

2280 Health Services: Other Districts (who attend DeSales) $40,000 $50,000 $10,000

2401 Interest and Earnings (rate drop) $120,000 $90,000 -$30,000

2410 Real Property Rental: Individuals (Auditorium usage) $10,000 $10,000 $0

2413 Real Property Rental: BOCES (reduction in HS room rental) $50,000 $44,000 -$6,000

2655 Minor Sales (scrap metal, storage center auction) $1,000 $4,500 $3,500

2680 Insurance Recoveries (only if we have a claim over $5,000) $15,000 $5,000 -$10,000

2701 Refunds of BOCES Services $220,000 $220,000 $0

2703 Refund of Prior Year Expenditures (CPSE Admin Fees) $10,000 $120,000 $110,000

2705 Gifts & Donations $10,000 $5,000 -$5,000

2770 Unclassified - E-Rate (only if e-rate project funding is received) $60,000 $1,360,000 $1,300,000

2801 Interfund Revenues (indirect costs for café and federal grants) $120,000 $120,000 $0

3070 Rail Infrastructure Act (eliminated by the state) $125,000 $0 -$125,000

4601 Medicaid Assistance $250,000 $250,000 $0

Summary increase

Other Revenue $1,518,800 $2,837,143 $1,318,343

$1,318,343

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Tax Levy Limit Calculation(Reported to the state comptroller by March 1, 2012)

Tax Levy Cap Worksheet (per Chapter 97 of the Laws of 2011)

As of 2/06/12

Tax Levy Cap Elements

A. Total Real Property Tax Levy for base year $ 34,042,352

B. Excess Levy in Reserve (NA in 2012/13) $ -

C. Tax Levy subtota l (A-B) $ 34,042,352

D. Tax Base Growth Factor (min of 1.0) 1.0015

E. Adjusted Tax Levy subtotal (C x D) $ 34,093,416

F. Base Year PILOTS $ 289,533

G. Base Year Levy plus PILOTS $ 34,382,949

H. Base year Torts and J udgements >5% $ -

I. Base year Capital Exp. Net of aid $ -

J. Total base year Torts and Capital exp. $ -

K. Levy less base year Torts and Capital (G -J) $ 34,382,949

L. Allowable Le vy Growth Factor based on CPI (2% for 2012/13) 1.02

M. Levy including levy Growth Factor $ 35,070,607

N. Budget year PILOT receivables $ 284,443

O. Levy less budget year PILOTS (M -N) $ 34,786,164

P. Eligible Carry Over f rom base year budget (NA 2012/13) $ -

Q. Total Levy Limit , before Exclusions (O+P) $ 34,786,164 2.185%

Budget Year Exclusions

R. Capital Expenditures net of aid $ -

S. Pension Expenditures above 2%* $ 33,927

T. Court orders/Judgements in >5% base year levy $ -

U. Total Exclusions (R+S+T) $ 33,927

Tax Levy Limit, Plus Exclusions (Q+U) $ 34,820,091 2.285%

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Overview of ReservesRevenue

CodeDescription 2011-12

Budget2012-13 Budget

Change

1040 Appropriated Fund Balance $1,450,000 $2,075,046 $625,046

1040 Use of Reserve Funds – Emp Benefits $493,251 $435,372 -$57,879

1040 Use of Reserve Funds – Debt Service $875,550 $473,130 -$402,420

1040 Use of Reserve Funds – Wkrs Comp $260,996 $297,128 $36,132

1040 Use of Reserve Funds – Unemployment Insurance $154,598 $418,421 $263,823

1040 Use of Reserve Funds – Insurance Reserve $0 $74,229 $74,229

1040 Use of Reserve Funds – Tax Certiori $1,070,085 $473,611 -$596,474

1040 Use of Reserve Funds – Retirement Contribution $264,469 $1,057,064 $792,595

Summary Increase

Use of Reserves $3,118,949 $3,228,955 $110,006

Use of Appropriated Fund Balance $1,450,000 $2,075,046 $625,046

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Budget Budget Reserv e Dev eloping

2010-2011 2011-2012 Balances 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018

Reserv e

Reserves: used used 7/01/11 bal suggested Balance

Em p Benefits $563,796 $493,251 $3,682,249 $435,372 $345,000 $345,000 $345,000 $345,000 $345,000 $1,521,877

Debt Serv ice $568,050 $875,550 $473,130 $473,130 $0 $0 $0 $0 $0 $0

Wkrs Com p $259,401 $260,996 $358,794 $297,128 $61,666 $0 $0 $0 $0 $0

Unem ploy m ent $123,900 $154,598 $418,421 $418,421 $0 $0 $0 $0 $0 $0

Tax Certiori $0 $1,070,085 $473,611 $473,611 $0 $0 $0 $0 $0 $0

Insurance Reserv e $0 $0 $74,229 $74,229 $0 $0 $0 $0 $0 $0

ERS Reserv e $0 $264,469 $1,880,616 $1,057,064 $823,552 $0 $0 $0 $0 $0

$1,515,147 $3,118,949 $7,361,050 $3,228,955 $1,230,218 $345,000 $345,000 $345,000 $345,000

Appropriated Fund Balance Used $2,461,000 $1,450,000

Appropriated FB Projected Usage $2,075,046 $1,450,000 $1,450,000 $1,450,000 $1,450,000 $1,450,000

includes

BOCES

surplus

Projected fund balance usage

PROJECTED RESERVE BALANCES