2013 - 2014 Budget Advisory Committee

1. Welcome 2013 - 2014 Budget Advisory Committee

2. Tonight’s Agenda • Reserves – Questions from last meeting • Budget Status/Staffing • Summary Review - Newsletter • Process Activity: Q&A for Budget Newsletter 2013 - 2014 Budget Advisory Committee March 25, 2013

3. Budget 2013 - 2014 Reserves – Questions from last meeting

4. 2013-14 Estimated General Fund Revenues March 27, 2013

5. Revenue Projections 2013 – 2014 Budget Sales Tax – increase of $ 200,000 This increase is based on the per student allocations and increased collections. This line also includes $ 650,000 from the County payback. State Aid – increase of $ 1,776,858 The increase in aid is based on the Governor’s Proposal of January 2013. We are currently awaiting final state aid figures based on the budget approved on March 21st. The projected increase is based on the full day conversion aid and general aid increases.

6. Revenue Projections 2013 - 2014 Budget In Lieu of Taxes There is an increase of $ 250,000 in revenue for new properties covered under the COMIDA and Pilot program. This estimate is based on information as of March 2013. All Other Revenues There is no change to the other revenues sources of the district. These revenues include interest, rental of property, and all miscellaneous revenues.

7. Revenue Projections 2013 - 2014 Budget Unemployment Reserve The line has been reduced to the estimated expenses and will be transferred from the reserve. The total transfer is $ 165,000. Employee Retirement Reserve An increase in the transfer from the previous year. The additional amount of $ 150,000 will be used, bringing the total use of this reserve to $ 1,500,000.

8. 2013-14 Estimated General Fund BudgetMarch 27, 2013

9. BOCES Program & Services BOCES budget reflects a decrease based on: • Students transitioning to community services • Continued commitment to educate students within district • Decrease in contractual services

10. BOCES Special Education Placements • 2008 – 09 101 students • 2009 – 10 81 Students • 2010 – 11 66 students • 2011 – 12 57 students • 2012 – 13 53 students • 2013 – 14 48 students

11. Benefits • Benefit budget amounts reflect changes based on mandated and/or contractual agreements from previous year: • NYS Employees’ Retirement -$ 3,120,000 • The budget is based on the projected rate of 20.9%, up from 18.9%, for all non-certified staff salaries. It is an increase of $ 361,000. • This budget line is offset by a transfer of revenue in the amount of $ 1,500,000 from the employee retirement reserve. • NYS Teachers’ Retirement - $ 9,575,000 • The budget is based on a projected rate of 16.25%, up from 11.84%, for all certified staff salaries. It is an increase of $ 2,575,000.

12. Benefits • Benefit budget amounts reflect changes based on mandated and/or contractual agreements from previous year: • Social Security - $ 5,650,000 • The budget is based on a projected rate of 7.65% of all salaries. There is no change to this budget line. • Workers’ Compensation - $ 790,000 • The budget is based on the salaries of all employees and our claim history. The budget reflects a increase of $ 139,500 from the previous year.

13. Benefits • Benefit budget amounts reflect changes based on mandated and/or contractual agreements from previous year: • Life Insurance - $ 40,000 • The budget is based on the projected rate for insurance premiums with no change to the budget. • Unemployment Insurance - $ 165,000 • The budget line is decreasing by $ 135,000 based on projected costs. This account is funded, in full, from our unemployment reserve.

14. Benefits • Benefit budget amounts reflect changes based on mandated and/or contractual agreements: • Health/Dental/Other Insurances - $ 19,195,000 • These budget lines reflect an increase of $ 755,000 • The budget reflects an average rate increase of 11 % in the consortium health plans, and no rate increase in the dental plan. • It reflects all employee enrollment changes, in addition to all employee base plans moving from BP2 Select to BP2 Value. • All employees share in the cost of health and dental insurance.

15. K - 5 Elementary Schools Average Average class Gradeclass sizesize range K 20 17 - 22 1st 20 18 - 22 2nd 21 20 - 22 3rd 21 20 - 22 4th 23 20 - 26 5th 24 21 - 26 • Sustaining lower class sizes in primary grades.

16. 2013 – 2014 BudgetK – 12 Teaching Staff • Elementary Staff • Full Day Kindergarten Program • Grades 1 – 5, teaching positions to meet estimated student enrollment • Middle School Staff • RTI Support for Math • High School Staff • Staffing positions to meet enrollment driven subject and elective courses

17. 2013 – 2014 BudgetIntervention and Support Teaching Staff K - 12 • Intervention/Support Services • Special Education position, based on student enrollment, offset from BOCES reductions. • Psychologists, based on student enrollment, offset from BOCES reductions. • Literacy Specialist positions, based on service level

18. Budget Newletter

19. Budget 2013 - 2014 Summary Review - Newsletter

20. Budget 2013 - 2014 Process Activity: Create Q & A for Budget Newsletter

21. 2013 - 2014 Budget Advisory Committee Our Next Meeting: April 22, 2013 Thank You!