2015-2016 Budget Development Estimated Expenditures 2015-2016 As of - - PowerPoint PPT Presentation

BOE Budget Workshop Tuesday April 14, 2015 2015-2016 Budget Development

Estimated Expenditures 2015-2016 As of 4/14/15

Adopted Proposed Percent 2014-15 2015-16 Difference Change Salaries 59,170,294 61,013,117 1,842,823 3.11% Benefits 34,559,191 33,012,633

• 1,546,558
• 4.48%

Special Education 10,095,250 10,346,750 251,500 2.49% Debt Service 6,993,432 6,927,557

• 65,875
• 0.94%

Transportation 7,357,065 7,630,567 273,502 3.72% Building & Grounds 2,548,000 2,914,500 366,500 14.38% Technology 2,316,893 2,452,436 135,543 5.85% BOCES w/o Spec Ed & Tech 2,556,105 2,698,613 142,508 5.58% Supplies & Equipment 2,235,195 2,119,195

• 116,000
• 5.19%

Other 2,540,902 2,585,969 45,067 1.77% 130,372,327 131,701,337 1,329,010 1.02%

Collective Bargaining Unit

2015-2016 Increase ($) 2015-2016 Increase (%) RCSD Teachers Association* - 409.20 FTE +$1,015,824 (Triborough) 2.38% RCSD Custodial & Maintenance Organization*- 52.00 FTE +$63,879 (Triborough) 2.29% RCSD Educational Secretaries Association* - 49.00 FTE +$48,601 (Triborough) 2.01% RCSD Professional Supervisory Organization* - 12.00 FTE

(Elimination of salary schedule and steps, 2% flat increase per year, 5-year agreement)

+$36,012 2.00% RCSD Supervisors of Business – 7.00 FTE

(Elimination of salary schedule and steps, 2% flat increase per year, 3-year agreement)

+$35,731 2.00% RCSD Registered Professional Nurses Association* - 12.00 FTE +$20,451 (Triborough) 2.84% RCSD Association of Aides and Monitors* - Estimated 59.50 FTE +$781 (Triborough) 0.07% Individual Contract Employees – 11.00 FTE [Subject to BOE Approval]

(No salary schedule, no steps)

+$31,544 2.00% TOTAL Contractual Salary +$1,252,823 2.11%

2015-2016 Contractual Salary

(As of 4/14/15)

* Contractual increase based on Triborough Amendment to the Taylor Law. Contractual step movement for all members who are not on the top step of the salary schedule.

Positions

Projected Cost

Instructional Staff

• Bilingual Teachers (2.00 FTE)

$200,000

• ESL Teacher (1.00 FTE)

$100,000

• Music Teacher (1.00 FTE)

$100,000

Total Projected Cost of Instructional Staffing Additions

$400,000

2015-2016 Additional Instructional & Support Staff Salary

(As of 4/14/15)

Positions

Projected Cost

Support Staff

• School Community Liaison (1 Full-Time)

$40,000

• Elementary Literacy Aides (9 Part-Time)

$90,000

• PPS Chairperson (Currently 0.5 FTE; increase to 1.0 FTE)

$40,000

• Human Resources Clerical Support (1 Part-Time)

$20,000

Total Projected Cost of Support Staffing Additions

$190,000

Recommended Staffing Additions

2015-2016 Budget April 14, 2015

Instructional Positions

• Bilingual Teachers (2.0 FTE)

– Elementary Level – Mandated (unfunded) due to change in NYS regulations regarding instruction of English as a Second Language (now referred to as English as New Language: ENL) students – Provides stronger support to growing ESL/ENL population in our District – Projected Salary/Benefit Cost: $200,000

• ESL Teacher (1.0 FTE)

– Suffern High School – Mandated (unfunded) due to change in NYS regulations regarding grouping of ESL/ENL students, and push-in and pull-out support – Projected Salary/Benefit Cost: $100,000

Instructional Positions (Continued)

• Music Teacher (1.0 FTE)

– Suffern High School – Necessary due to continued increase in Band, Orchestra, Choir enrollment (projected increase of approximately 85 students) – Will decrease size of lesson groups (currently 30-40 students) and improve instructional experience for students – Will allow for differentiation of instruction for Guitar courses – Projected Salary/Benefit Cost: $100,000

Support Positions

• School Community Liaison (Spanish)

– District-wide position – Provides support for Spanish-speaking students and families in all of our schools – Allows for those students and families to access all aspects

• f our District’s offerings

– Support services include:

• Translation of District communications
• Interpreter services during registration, student/parent/teacher

meetings

• Collaboration with faculty, PTA, community groups regarding

transition of Spanish-speaking students and families into our District

– Projected Salary/Benefit Cost: $40,000

Support Positions (Continued)

• Literacy Aides (9 positions; all Part-Time)

– All elementary schools – Provide support during ELA instruction in primary level classrooms – Continued change in needs displayed by newly-registered students requires greater support in our primary classrooms – Projected Salary Cost: $90,000 (no benefits associated with these positions)

• Clerical Support (1 position; Part-Time)

– Human Resources Office – Review and improve condition of all personnel files/digitize file contents – Projected Salary Cost: $20,000 (no benefits associated with this position)

Support Positions (Continued)

• PPS Chairperson Position (Increase to 1.0 FTE)

– Currently 0.5 FTE – Chairing responsibilities of all 504 meetings have returned to PPS office

• Approximately 180 meetings per year

– New mandate that all ENL students have annual meeting

• Approximately 150-160 meetings per year

– Projected Salary Cost: $40,000 (benefits already associated with this position)

Positions

Projected Cost

Instructional Staff

• Bilingual Teachers (2.00 FTE)

$200,000

• ESL Teacher (1.00 FTE)

$100,000

• Music Teacher (1.00 FTE)

$100,000

Total Projected Cost of Instructional Staffing Additions

$400,000

2015-2016 Additional Instructional & Support Staff Salary

(As of 4/14/15)

Positions

Projected Cost

Support Staff

• School Community Liaison (1 Full-Time)

$40,000

• Elementary Literacy Aides (9 Part-Time)

$90,000

• PPS Chairperson (Currently 0.5 FTE; increase to 1.0 FTE)

$40,000

• Human Resources Clerical Support (1 Part-Time)

$20,000

Total Projected Cost of Support Staffing Additions

$190,000

Salary 2015-2016 Increase ($) 2015-2016 Increase (%) Contractual Staff Salary $1,252,823 2.11% Additional Instructional Staff Salary $400,000 0.68% Additional Support Staff Salary $190,000 0.32% TOTAL $1,842,823 3.11%

2015-2016 Budgeted Salary

(As of 4/14/15)

Estimated Expenditures 2015-2016 As of 4/14/15

Adopted Proposed Percent 2014-15 2015-16 Difference Change Salaries 59,170,294 61,013,117 1,842,823 3.11% Benefits 34,559,191 33,012,633

• 1,546,558
• 4.48%

Special Education 10,095,250 10,346,750 251,500 2.49% Debt Service 6,993,432 6,927,557

• 65,875
• 0.94%

Transportation 7,357,065 7,630,567 273,502 3.72% Building & Grounds 2,548,000 2,914,500 366,500 14.38% Technology 2,316,893 2,452,436 135,543 5.85% BOCES w/o Spec Ed & Tech 2,556,105 2,698,613 142,508 5.58% Supplies & Equipment 2,235,195 2,119,195

• 116,000
• 5.19%

Other 2,540,902 2,585,969 45,067 1.77% 130,372,327 131,701,337 1,329,010 1.02%

Adopted 2014-15 Proposed 2015-16 Difference Percentage Change TRS 8,892,116 7,265,006

• 1,627,110
• 18.30%

ERS 1,809,455 1,647,121

• 162,334
• 8.97%

Health 17,652,331 17,652,331

• FICA/Medicare

4,966,889 5,250,015 283,126 5.70% Other Benefits 1,238,400 1,198,160

• 40,240
• 3.25%

TOTAL 34,559,191 33,012,633

• 1,546,558
• 4.48%

2015-2016 Budgeted Benefits

(As of 4/14/15)

Estimated based on Triborough as of 4/14/15

Estimated Expenditures 2015-2016 As of 4/14/15

Adopted Proposed Percent 2014-15 2015-16 Difference Change Salaries 59,170,294 61,013,117 1,842,823 3.11% Benefits 34,559,191 33,012,633

• 1,546,558
• 4.48%

Special Education 10,095,250 10,346,750 251,500 2.49% Debt Service 6,993,432 6,927,557

• 65,875
• 0.94%

Transportation 7,357,065 7,630,567 273,502 3.72% Building & Grounds 2,548,000 2,914,500 366,500 14.38% Technology 2,316,893 2,452,436 135,543 5.85% BOCES w/o Spec Ed & Tech 2,556,105 2,698,613 142,508 5.58% Supplies & Equipment 2,235,195 2,119,195

• 116,000
• 5.19%

Other 2,540,902 2,585,969 45,067 1.77% 130,372,327 131,701,337 1,329,010 1.02%

Anticipated Revenues 2015-2016 As of 4/14/15 Adopted Proposed Dollar Percent 2014-15 2015-16 Difference Difference Fund Balance 3,100,000 2,100,000

• 1,000,000
• 32.26%

Health Services 450,000 400,000

• 50,000
• 11.11%

Interest on Investments 50,000 50,000

• Rentals

100,000 100,000

• Unclassified Revenues

2,659,555 2,659,555

• State Aid

12,215,841 13,411,861 1,196,020 9.79% Building Aid 3,746,434 3,746,434

• BOCES Aid

2,008,026 2,024,709 16,683 0.83% Use of Reserves 780,290 320,618*

• 459,672
• 58.91%

Tax Levy 105,262,181 106,888,160 1,625,979 1.54% Total Revenue & Fund Balance 130,372,327 131,701,337 1,329,010 1.02% * Reserve usage required to balance budget

Planned Deficit for 2014-15: Fund Allocation

Liquidation of Tax Certiorari Purchase Orders (one-time revenue) (-1,000,000)* Reserve Usage (-780,290) Total Planned Deficit (-1,780,290) 2015-2016 Budgeted Fund Balance

* Per District’s Corrective Action Plan in response to the 2013 NYS Comptroller’s Audit Report.

Anticipated Revenues 2015-2016 As of 4/14/15 Adopted Proposed Dollar Percent 2014-15 2015-16 Difference Difference Fund Balance 3,100,000 2,100,000

• 1,000,000
• 32.26%

Health Services 450,000 400,000

• 50,000
• 11.11%

Interest on Investments 50,000 50,000

• Rentals

100,000 100,000

• Unclassified Revenues

2,659,555 2,659,555

• State Aid

12,215,841 13,411,861 1,196,020 9.79% Building Aid 3,746,434 3,746,434

• BOCES Aid

2,008,026 2,024,709 16,683 0.83% Use of Reserves 780,290 320,618*

• 459,672
• 58.91%

Tax Levy 105,262,181 106,888,160 1,625,979 1.54% Total Revenue & Fund Balance 130,372,327 131,701,337 1,329,010 1.02% * Reserve usage required to balance budget

YEAR ADDITIONAL SHORTFALL IN FOUNDATION AID PAYABLE (GEA)

2010-11

• 2,462,562

2011-12

• 3,051,665

2012-13

• 2,582,575

2013-14

• 2,355,253

2014-15

• 2,022,456

2015-16

• 1,253,510

Total Loss In Aid

• 13,728,021

LOSS IN STATE AID PROMISED BUT NOT DELIVERED

* District will receive +$768,946 in restoration for 2015-2016

Adopted Legislative Difference 2014-15 2015-16 14-15 vs 15-16 Foundation Aid 9,541,223 9,611,249 70,026 High Cost/Excess Cost 583,264 549,176

• 34,088

Private Excess Cost 239,125 248,290 9,165 Supplement Public Excess Cost 23,753 23,753

• Transportation Aid

2,800,223 3,194,420 394,197 High Tax Aid 539,632 539,632

• Software/Library/Textbook

460,866 445,358

• 15,508

Technology/Hardware 50,211 53,493 3,282 GAP Elimination Adjustment

• 2,355,253
• 2,022,456

332,797 GEA Restoration 332,797 768,946 436,194 BOCES Aid 2,008,026 2,024,709 16,683 Building Aid 3,746,434 3,746,434

• Total Aid General Fund Budget

17,970,301 19,183,004 1,212,703 Total Non-General Fund Aid (UPK/Capital) 454,636 594,279 139,643 Total State Aid 18,424,937 19,777,283 1,352,346

Adopted 2014-15 Budget to Actual 2015-16 State Aid

Anticipated Revenues 2015-2016 As of 4/14/15 Adopted Proposed Dollar Percent 2014-15 2015-16 Difference Difference Fund Balance 3,100,000 2,100,000

• 1,000,000
• 32.26%

Health Services 450,000 400,000

• 50,000
• 11.11%

Interest on Investments 50,000 50,000

• Rentals

100,000 100,000

• Unclassified Revenues

2,659,555 2,659,555

• State Aid

12,215,841 13,411,861 1,196,020 9.79% Building Aid 3,746,434 3,746,434

• BOCES Aid

2,008,026 2,024,709 16,683 0.83% Use of Reserves 780,290 320,618*

• 459,672
• 58.91%

Tax Levy 105,262,181 106,888,160 1,625,979 1.54% Total Revenue & Fund Balance 130,372,327 131,701,337 1,329,010 1.02% * Reserve usage required to balance budget

Anticipated Use of Reserves 2014-2015 As of 4/14/15 Balance of as Anticipated Use Projected Balance 3/1/15 2014-15 6/30/15 Tax Certiorari Reserve –Unrestricted 3,179,068 (-780,290) 2,398,778 Tax Certiorari Reserve –Restricted 2011-12 2,385,617

• *

Tax Certiorari Reserve – Restricted 2012-13 3,579,660

• *

Tax Certiorari Reserve – Restricted 2013-14 4,093,397

• *

Insurance Reserve 707,536 (-690,666) 16,870 Unemployment Reserve 317,869

• *

Capital Reserve 1,705,750

• 1,705,750

Reserve for Debt Service 1,534,413

• **

Unappropriated Fund Balance (4%) 5,214,893

• 4% 15-16 Budget

Total 17,503,310 TBD * Re-evaluation on 6/30/15 ** Reserve will be used when building aid is reduced in the 2019-2020 school year.

2014-2015 New Tax Certiorari Petitions

As of April 14, 2015

Total Potential Liability: $3,217,148

16 Orange LLC 400 Rella Airmont Meadows Airmont Plaza Association All Souls Community Church Friends of Kollel Oitzer Shas AT&T Capalbo Central Harding Commons at Bon Aire Cong Khal Boston Cong Shomrei Derech Estate of Maria Miranda Executive Assoc North IV Freefern Associates Gisondi Family Ltd Heidt Highview Hills Hillburn Park Kohl Realty Kollel Shas Licata Trust Molinaro NYCCOMM Orange Avenue Properties Park Place Condos Pierson Lakes Pierson Mapes Pyramid Holdings Ramapo Land Ramapo Realty Rella Partners River Road Partners Shekel Hakodesh Sichol SP HHF SUB A LLC Stonegate Homes Group 6 Tag Real Estate Talmud Torah Ohr Yochanan TBS Realty The Fujita Trust Thirty Lafayette Two Sixty Seven Cherry Lane United Rockland Holding United States Postal Service United Water Watchtower

New York State Comptroller’s Report – recommendations regarding the allocation

• f tax certiorari reserve funds

• In accordance with the NYS Comptroller’s Report and the

District's Corrective Action plan, the funds currently labeled as Tax Certiorari Reserve – Unrestricted will be allocated with the label Tax Certiorari Reserve – Restricted 2014- 2015.

• Final step in the implementation of the District’s Corrective

Action plan.

District’s Corrective Action Plan- Allocation of Unrestricted Tax Certiorari Reserve

2014-2015 Tax Cert Reserve Usage Amount Unrestricted Tax Certiorari Reserve (3/1/15) $3,179,068 2014-15 Budgeted Use of Reserve (-$780,290) Use of reserves required to balance 2015-2016 budget, as of 4/14/15 (-$320,618) Balance prior to transfer of funds $2,078,160

Anticipated Use of Unrestricted Tax Certiorari Reserve

(As of 4/14/15) 2014-15 Total Potential Tax Cert Liability $3,217,148* Transfer to Tax Cert Restricted – 2014-15 (-$2,078,160) Unreserved Potential Liability – 2014-15 (-$1,138,988)

* District’s tax certiorari reserve for 2014-2015 will only cover an estimated

65% of the potential exposure, which is contrary to the recommendation

• f the New York State School Boards Association.

Implementation of District’s Corrective Action Plan

2014-2015 New Tax Certiorari Petitions

As of April 14, 2015

Total Potential Liability: $3,217,148

16 Orange LLC 400 Rella Airmont Meadows Airmont Plaza Association All Souls Community Church Friends of Kollel Oitzer Shas AT&T Capalbo Central Harding Commons at Bon Aire Cong Khal Boston Cong Shomrei Derech Estate of Maria Miranda Executive Assoc North IV Freefern Associates Gisondi Family Ltd Heidt Highview Hills Hillburn Park Kohl Realty Kollel Shas Licata Trust Molinaro NYCCOMM Orange Avenue Properties Park Place Condos Pierson Lakes Pierson Mapes Pyramid Holdings Ramapo Land Ramapo Realty Rella Partners River Road Partners Shekel Hakodesh Sichol SP HHF SUB A LLC Stonegate Homes Group 6 Tag Real Estate Talmud Torah Ohr Yochanan TBS Realty The Fujita Trust Thirty Lafayette Two Sixty Seven Cherry Lane United Rockland Holding United States Postal Service United Water Watchtower

Anticipated Use of Reserves 2014-2015 As of 4/14/15 Balance of as Anticipated Use Transfers Projected Balance 3/1/15 2014-15 6/30/15 6/30/15 Tax Certiorari Reserve –Unrestricted 3,179,068 (-780,290) (-2,078,160) 320,618*** Tax Certiorari Reserve –Restricted 2011-12 2,385,617

• *

Tax Certiorari Reserve – Restricted 2012-13 3,579,660

• *

Tax Certiorari Reserve – Restricted 2013-14 4,093,397

• *

Tax Certiorari Reserve – Restricted 2014-15 2,078,160 2,078,160 Insurance Reserve 707,536 (-690,666) 16,870 Unemployment Reserve 317,869

• *

Capital Reserve 1,705,750 1,705,750 Reserve for Debt Service 1,534,413

• **

Unappropriated Fund Balance (4%) 5,214,893

• 4% 15-16 Budget

Total 17,503,310 TBD

* Re-evaluation on 6/30/15 ** Increase in interest earned. Reserve will be used when building aid is reduced in the 2019-20 school year. *** Amount necessary to balance 2015-16 Budget

Anticipated Revenues 2015-2016 As of 4/14/15 Adopted Proposed Dollar Percent 2014-15 2015-16 Difference Difference Fund Balance 3,100,000 2,100,000

• 1,000,000
• 32.26%

Health Services 450,000 400,000

• 50,000
• 11.11%

Interest on Investments 50,000 50,000

• Rentals

100,000 100,000

• Unclassified Revenues

2,659,555 2,659,555

• State Aid

12,215,841 13,411,861 1,196,020 9.79% Building Aid 3,746,434 3,746,434

• BOCES Aid

2,008,026 2,024,709 16,683 0.83% Use of Reserves 780,290 320,618*

• 459,672
• 58.91%

Tax Levy 105,262,181 106,888,160 1,625,979 1.54% Total Revenue & Fund Balance 130,372,327 131,701,337 1,329,010 1.02% * Reserve usage required to balance budget

Budget Year Budget to Budget Increase (%) 2015-2016 1.02%* 2014-2015 0.82% 2013-2014 0.74% Budget to Budget Increase

* Budget increase as of 4/14/15

2015-2016 Budget: At A Glance

As of 4/14/15

1.54%

Tax Levy Increase

1.02%

Budget-to-Budget Increase

$131,701,337

Total Proposed Budget

For further information regarding the 2015-2016 Budget , please visit the District webpage at: www.ramapocentral.org Or Email budget@ramapocentral.org

Questions

Proposed Capital Project Voter Referendum- Replacement of Turf Fields

Field Conditions - Tears

Field Conditions - Tears

Patch replacement of tears can not be matched because of the condition of the turf.

Field Conditions - Depressions

Field Conditions – Turf Wear

Scope of Work

Stadium Field (78,417 Sq. Ft.)

• Remove and dispose of existing turf and infill.
• Laser grade surface to eliminate any undulations for

consistent grade.

• Install Field Turf.
• Infill with sand and rubber.
• In-lay line.

Alternative Field (72,154 Sq. Ft.)

• Remove and dispose of existing turf and infill.
• Laser grade surface to eliminate any undulations for

consistent grade.

• Install Field Turf.
• Infill with sand and rubber.
• In-lay lines.

Estimated Project Cost

Expense Estimated Cost Stadium Field (78,417 Sq. Ft.) $435,000 Alternative Field (72,154 Sq. Ft.) $385,000 Architect & Engineering Fees $30,000 Total Estimated Cost $850,000

Capital Project is at no additional cost to taxpayers.

Use of Capital Reserve Funds

• Capital Reserve Fund was established by a voter approved

referendum on 2006.

• The current balance of the Capital Reserve Fund is $1,705,750.
• Use of Capital Reserve funds require authorization by a majority
• f the voters and must be in the form of a proposition as set forth

by Education Law Section 3651.

Capital Project is at no additional cost to taxpayers.

Capital Project is at no additional cost to taxpayers.

For further information regarding the 2015-2016 Budget , please visit the District webpage at: www.ramapocentral.org Or Email budget@ramapocentral.org

Questions

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