North Syracuse CentralSchool District

Initial Budget2018‐19 

A Closer Look     

March 5, 2018

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Agenda

Estimated Revenues   Tax Cap Calculation Filed with NYS Comptroller Initial Expenses Program Initiatives Related to Vision 2020  Vote & Election Information  Budget Process Timeline

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Estimated Revenues $162,445,036

State Aid$68,443,616 42.13%

Tax Levy$87,777,567 54.04%

PILOTS$219,470 0.14%

Sales Tax$300,000 0.18%

Other Revenue$2,144,383 1.32%

Interest$60,000 0.04%

Fund Balance$2,700,000 1.66%

Medicaid$400,000 0.25%

Rent$400,000 0.25%

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Estimated RevenuesContinued Reliance on Fund Balance

2017‐2018 2018‐2019 Variance

General Aid $61,560,489 $62,427,218 $866,729  1.41%

PILOTS $518,640 $219,470 ($299,170)  (57.68%)

Sales Tax $350,000 $300,000 ($50,000)  (14.29%)

Interest $60,000 $60,000 $0  0.00%

Fund Balance $2,700,876 $2,700,000 ($876)  (.03%)

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 $68,651,071 $584,456 .86%

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 $162,445,036 $3,754,556 2.37%4

Tax Cap CalculationAs Filed with NYS Comptroller

Tax Levy 2017‐2018: $85,272,237Tax Base Growth Factor: x 1.0100

86,124,959PILOT Revenue for 2017‐2018: 494,011Tax Levy for Capital for 2017‐2018: (2,673,950)

83,945,020Allowable Levy Growth Factor: x 1.0200  

85,623,920PILOT Revenue for 2018‐2019: (219,470)Tax Levy for Capital for 2018‐2019:                                                      2,373,117Other Exclusions (ERS & TRS > 2%):                                                                     0Available Carryover: 0            Tax Levy Limit Plus Exclusions: $87,777,567Tax Levy Limit Increase: $     2,505,330 (2.94%)

Estimated tax levy increase on a home of $100,000 BEFORE STAR is $72

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Initial Expenditures $163,585,470 

Benefits$50,772,600

31.04%

Debt Service$9,785,173

5.98%

Supplies & Other$3,463,938

2.12%

BOCES$15,500,000 

9.48%Contractual$6,820,317

4.17%

Equipment$603,734 0.37%

Special Project$100,000 0.06%

Salaries$76,539,708

46.79%

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Initial Expenditures 2017‐2018 2018‐2019 Variance 

Salaries $73,805,705 $76,539,708 $2,734,003  3.70%

Benefits $50,183,312 $50,772,600 $589,288  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 $3,463,938 $33,949  .99%

Special Project $100,000 $100,000 $0  0.00%

Total  $158,690,480 $163,585,470 $4,894,990  3.08%

Deficit ($1,140,434)

Estimated Revenues $158,690,480 $162,445,036 $3,754,556 2.37%7

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 students  Increase staffing level to ensure that all students have an opportunity to take art, health & 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    

Reinstatement  of co‐curricular / athletic activities cut in previous budgets  

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Expanded Course Options for Students at C‐NS

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Subject Addition DeletionBusiness Intro to Criminal Justice

SUPA Financial AccountingSports Media 

Tablet Applications & Marketing

English SUPA WritingJournalism B

FACS Food Science

Math AP Computer Science Principles  Project MathSUPA Computer Engineering

Science AstronomyMeteorologyMyth Busting Science CinemaScience Explorations AScience Explorations B 

Topics in Astronomy / MeteorologyScience Explorations

Social Studies American History Through FilmCurrent EventsAP World History (Grade 10)

Crucible of Change

Increase the Minimum Credit Requirementfor C‐NS 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 ofC‐NS High School programs. 

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Increase Staffing to Ensure that all Students have an Opportunity to Take Art, Health & 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.

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Additional Sections of ScienceAdded at the NSJH to Reduce Class Sizes

More students are taking Living Environment in Grade 9.   Additional staffing will provide more appropriate class sizes in lab settings.

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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 in connection with the 2018‐19 budget process. 

Although overall enrollment has declined modestly over the past 5 years, the number of students with disabilities has increased over the same period.    

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Increase Number of Sections of Core Subjects to Maintain or Lower Class Size

Middle school enrollment shifts have resulted in increasing class sizes. In connection with the 2018‐19 budget we propose increasing middle school staffing levels slightly to address this issue.   

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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

Consideration of:  Additional SRO Social Worker / Counselor Potential Interns    

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Reinstatement  of Co‐Curricular / Athletic Activities Cut in Previous Budgets

Boys’ Volleyball 1 Modified Team ‐Winter 2  (Jan.‐Mar.) $4,274

Cross Country  1 Varsity Assistant $5,813

DECA – North Syracuse Junior High School Advisor $1,883

Boys’ Soccer 1 Varsity Assistant $6,155

Girls’ Soccer  1 Varsity Assistant $6,155

Wrestling 1 Varsity Assistant $6,838

Field Hockey 1 Varsity Assistant $6,699

Football 1 Varsity Assistant $6,838

Boys’ Volleyball 1 Varsity Assistant $6,155

Girls’ Volleyball 1 Varsity Assistant $6,155

Cheerleading 1 Varsity Assistant  $6,155

TOTAL $76,51816

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   

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Summary

The Governor’s Budget Proposal increases our General Aid by $866,729 or 1.41%.  Although Foundation Aid increased, it is still $10.8 million lower than the amount required to provide a sound basic education according to the Campaign for Fiscal Equity law suit.  

The Preliminary Tax Levy increase of 2.94% is at the tax cap.  The Tax Levy vote will only require a simple majority and tax payers will receive their rebate checks.

The Initial Budget includes total expenditures of $163,585,470, which increased by $4,894,990  or 3.08%. 

The Initial Budget includes total revenues of $162,445,036, which increased by $3,754,556 or 2.37%. 

Current State Aid and Tax Levy increases do not cover initial budget expenditures and won’t support the programs and positions that are critical to achieving our mission as described in Vision 2020. We have a deficit of $1,140,434. 

We are still working on several key items and will be meeting with all of our directors over the next few weeks to discuss their budget proposals in more detail.     

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2018‐2019 Budget Process Timeline

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October 2nd BOE Approval of Budget Calendar

November 14th – February 23rd Principals, Directors & Cabinet and BOE 

subcommittee develop initial budget

December 4th ‐ Board of Education Budget Assumptions

December  18th – Board of Education Budget Process Overview & Status

January  22nd – Board of Education  Governor’s Budget proposal Preliminary Tax Cap Calculation   Fund Balance & Reserve Projections

February 26th – Board of Education Initial Budget 

March 5th ‐ Board of Education  A more detailed look at the initial budget Approve Bus Bond Proposition Approve Notice of Budget Hearing/Election

March 26th (was 19th) – Board of Education  Budget Update Final Tax Cap

April 2nd

Proposed Budget Presentation  Budget Discussion & Deliberation  BOE Adoption of Budget

April 16th

BOCES Election and Budget Vote

May 1st

Budget Hearing 

May 15th

Budget  Vote