2018-2019 APRIL 16, 2018 2018-19 BUDGET PROPOSITION SHALL THE - - PowerPoint PPT Presentation

TRUMANSBURG CENTRAL SCHOOL DISTRICT PROPOSED BUDGET

2018-2019

APRIL 16, 2018

2018-19 BUDGET PROPOSITION

SHALL THE FOLLOWING RESOLUTION BE ADOPTED, TO-WIT RESOLVED: That the Board of Education of the Trumansburg Central School District, in the Counties of Tompkins, Schuyler, and Seneca, New York, by and hereby is authorized to expend the sums set forth in the General Fund Appropriations in the amount of $26,664,946 and to levy the necessary tax therefore.

2018-19 PROPOSITION FOR PURCHASE OF SCHOOL BUSES

SHALL THE FOLLOWING RESOLUTION BE ADOPTED, TO-WIT RESOLVED: Resolved that the Board of Education of the Trumansburg Central School District is hereby authorized to expend up to $300,000 from the existing vehicle and equipment reserve fund for acquisition of 3 full-sized buses.

2018-19 PROPOSITION FOR ULYSSES LIBRARY TAX

SHALL THE FOLLOWING RESOLUTION BE ADOPTED, TO-WIT RESOLVED: Resolved that the board of education of the Trumansburg Central School District, in the counties of Tompkins, Schuyler, and Seneca, New York, is hereby authorized to raise the tax levy by $3,566 (from $114,931 to $118,497) for the support of the Ulysses Philomathic Library, and such sum shall be paid annually to the Trustees of said library.

EXPENDITURE BUDGET HISTORY

2015-2016 $26,016,051 2016-2017 $24,821,750 2017-2018 $24,808,744 2018-2019 $26,664,946

7.5% With Transfer to Capital 5.5% Without Transfer to Capital

2018-2019 PROPERTY TAX CAP

Tax Levy Tax Base Growth Factor Allowable Growth Factor Tax Levy Limit Carryover 2017-2018 $10,808,880 1.0124% 1.0126% $10,908,880 $100,000 2018-2019 $11,211,053 1.0078% 1.02% $11,211,053 $0 Remaining Tax Levy Limit + Exclusions= Adjusted Tax Levy Limit Additional Tax Revenue = $ 402,173 Tax Levy Increase = 3.7%

2018-2019 PROPERTY TAX RATE

Tax Levy Tax Levy Increase Tax on a $100,000 Home Without STAR Full Value Tax Rate 2017-2018 $10,808,880 2% $1,897 $18.97 2018-2019 $11,211,053 3.7% $1,967

($70 Increase)

$19.67 EST

Tax Levy Increase = 3.7%

PROPOSED REVENUES

2016-2017 2017-2018 2018-2019 Actual Approved Increase (Decrease) Revenue Budget Proposed TOTAL TAX LEVY $ 10,634,174 $ 10,808,880 $ 11,211,053 $ 402,173 TOTAL LOCAL REVENUES 839,616 711,999 746,100 34,101 TOTAL STATE AID 13,386,233 12,947,365 13,377,944 430,579 TOTAL FEDERAL AID 38,347 30,000 30,000

• TRANSFER FROM DEBT

SERVICE 25,000 500,000 475,000 APPROPRIATED FUND BALANCE 245,000 460,849 215,849 APPROPRIATED RESERVES 10,000 40,500 339,000 298,500 TOTAL REVENUES AND APPLIED RESERVES $ 24,908,370 $ 24,808,744 $ 26,664,946 $ 1,856,202

FUND BALANCE AND RESERVES

Unassigned Fund Balance = 3.25% of 2018-19 Budget

FUND BALANCE AND RESERVES BALANCE JUNE 30,2017 ESTIMATED INCREASE (DECREASE) IN 2017-18 ALLOCATED TO 2018-19 BUDGET ESTIMATED BALANCE JUNE 30, 2019 Unemployment Insurance Reserve $ 277,326 $ (10,000) $ (10,000) $ 257,326 Retirement Contribution Reserve 1,958,723 (329,000) 1,629,723 Capital Reserve, Fund Balance 4,524,431 500,000 … Estimate for Construction (1,200,000) 3,824,431 Capital Reserve, Transportation 420,822 (117,827) (300,000) 2,995 Reserve for Repairs 64,516

• 64,516

Assigned Appropriated Fund Balance 245,500 (245,500) 460,849 460,849 Unassigned Fund Balance 1,026,586 300,000 (460,849) 865,737 $ 8,517,904 $ (73,327) $ (1,339,000) $ 7,105,577

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NEW YORK STATE THREE PART BUDGET DESCRIPTIONS

Administrative Component- Board of Education, Superintendent, Business Administration, and related services for the Administration of the school as well as Central Office. Program Component- Instruction, Special Education, Occupational Education, Summer School, Adult Education, and all related services that enable the district to deliver a sound curriculum. Capital Component- Debt service, lease expenditures, operations & maintenance, custodial salaries and benefits, service contracts, utilities and bus purchases.

HISTORICAL COMPONENT SPENDING

Administrative Component (1 of 2)

2016-2017 2017-2018 2017-2018 2018-19 Increase ACTUAL APPROVED PROJECTED PROPOSED (Decrease) Board Of Education $ 59,769 $ 59,375 $ 57,023 $ 60,380 $1,005 District Clerk 6,630 6,630 6,630 6,870 240 District Meeting 2,749 5,380 1,831 5,390 10 Chief School Administrator 217,585 216,757 208,709 218,970 2,213 Business Administration 299,030 252,152 257,720 258,410 6,258 Auditing 18,600 24,000 21,900 24,000

• Tax Collector

25,611 24,450 24,450 25,120 670 Legal 4,004 23,500 7,812 23,500

Administrative Component (2 of 2)*

*Reclassified Salaries of Dean of Students and Director of Special Education as Administrative

2016-2017 2017-2018 2017-2018 2018-2019 Increase ACTUAL APPROVED PROJECTED PROPOSED (Decrease)

Personnel

$ 45,898 $ 48,410 $ 49,889 $ 59,570 $ 11,160

Public Information and Services

25,108 28,500 20,437 19,520 (8,980)

Central Printing & Mailing

59,788 65,444 56,717 63,400 (2,044)

Unallocated Insurance

2,726 3,200 2,570 3,200

• BOCES Administrative

Costs

313,783 315,656 315,366 330,700 15,044

BOCES Capital Expenses

25,197 24,516 24,490 24,800 284

Curriculum Development and Supervision

21,866 7,100 102,031 10,620 3,520

Supervision-Regular School

660,807 695,831 758,269 786,700 90,869

Benefits

412,017 692,061 644,520 748,308 56,247

TOTAL ADMINISTRATIVE

$ 2,201,168 $ 2,492,962 $ 2,560,364 $ 2,669,458 $ 176,496

Program Component (1 of 3)

2016-2017 2017-2018 2017-2018 2018-2019 Increase ACTUAL APPROVED PROJECTED PROPOSED (Decrease) Legal $ 4,004 $ 23,500 $ 7,812 $ 23,500 $

• In service Training and

Instruction 107,492 148,849 94,171 225,805 76,956 Teaching-Regular School 5,357,900 6,066,233 5,666,855 6,070,450 4,217 Program for Students with Disabilities 2,706,484 2,779,065 3,518,472 3,842,895 1,063,830 Occupational Education 695,973 721,641 745,664 793,010 71,369 Teaching-Special Schools 5,938 43,529 48,565

• (43,529)

Program Component (2 of 3)

2016-2017 2017-2018 2017-2018 2018-2019 Increase ACTUAL APPROVED PROJECTED PROPOSED (Decrease) School Library $ 237,929 $ 254,082 $ 205,024 $ 242,275 $ (11,807) Computer Assisted Instruction 1,293,455 1,347,660 1,162,708 1,351,875 4,215 Guidance-Regular School 491,664 510,145 517,296 508,940 (1,205) Health Servics 137,379 190,112 142,517 156,905 (33,207) Diagnostic Screening 5,000 1,320 2,000 (3,000) Psychological Services 228,680 241,818 254,084 258,200 16,382 Social Work Services 2,624 431 4,000 1,376 Pupil Personnel Servics 71,622 29,819 30,405 31,320 1,501

Program Component (3 of 3)

2016-2017 2017-2018 2017-2018 2018-2019 Increase ACTUAL APPROVED PROJECTED PROPOSED (Decrease) Co-Curricular $ 131,770 $183,435 $ 159,485 $ 162,450 $(20,985) Interscholastic Athletics 358,435 337,606 278,078 355,050 17,444 District Transportation Services 996,580 1,057,959 923,138 995,850 (62,109) Garage Building 22,790 35,013 123,885 128,000 92,987 Civic Activities 25,977 28,600 10,410 33,950 5,350 Census 5,000

• 5,000
• Transfer to Other Funds

120,322 99,000 93,623 165,000 66,000 Benefits 4,245,943 4,409,841 4,149,933 4,818,200 408,359 TOTAL PROGRAM $ 17,240,337 $ 18,520,531 $ 18,133,876 $ 20,174,675 $ 1,654,144

Capital Component

2016-2017 2017-2018 2017-2018 2018-2019 Increase ACTUAL APPROVED PROJECTED PROPOSED (Decrease) Operation of Plant $ 871,001 $ 1,057,789 $ 997,539 $ 970,315 $ (87,474) Maintenance of Plant 553,154 543,304 636,974 535,080 8,224) Repairs Vehicle, Equipment, Building 240,000

• Refund on Real Property Taxes

1,107 3,000

• 3,000
• Bus Purchases
• 220,000

337,553 30,000 (190,000) Debt Service 2,186,725 1,576,250 1,530,258 1,425,650 (150,600) Transfer to Capital Fund* 308,419 100,000 100,000 535,000 435,000 Benefits 284,231 294,908 277,139 321,768 26,860 *35K Safety and Security 4,444,637 3,795,251 3,879,463 3,820,813 25,562 TOTAL $23,886,142 $ 24,808,744 $ 24,573,703 $26,664,946 $ 1,856,202

Summary of Components

2016-17 ACTUAL 2017-18 APPROVED PROPOSED 2018-19 Increase (Decrease) ADMINISTRATIVE 2,332,778 $ 2,492,962 $ 2,532,715 $ 39,753 $ CAPITAL 4,444,637 3,795,251 3,820,813 25,562 PROGRAM 17,108,727 18,520,531 20,311,418 1,790,887 TOTAL GENERAL FUND BUDGET 23,886,142 $ 24,808,744 $ 26,664,946 $ 1,856,202 $ Increase from 2017-18 Budget to 2018-19 Budget 7.5% Without Transfer to Capital 5.5%

EMPLOYEE BENEFITS

2016-2017 2017-2018 2018-2019 ACTUAL APPROVED PROPOSED Increase (Decrease) State Retirement 247,348 $ 302,499 $ 329,000 $ 26,501 $ Teachers' Retirement 875,295 803,597 975,000 171,403 Social Security 735,524 843,492 873,000 29,508 Workers' Compensation 138,737 148,995 190,000 41,005 Unemployment Insurance 5,897 4,000 10,000 6,000 Hospital, Medical, Dental Insurance 2,867,908 3,098,255 3,315,000 216,745 Dental Hlth. Insurance 66,056 62,975 62,975

• Other (specify)

5,427 133,000 133,300 300 TOTAL BENEFITS 4,942,192 $ 5,396,813 $ 5,888,275 $ 491,462 $

$2,000,000 $2,200,000 $2,400,000 $2,600,000 $2,800,000 $3,000,000 $3,200,000 $3,400,000 $3,600,000 $3,800,000 $4,000,000 2016-17 2017-18 2018-19

Special Education Expenses 2016-17 to Projected 2018-19

Actual Budget

Margin

INCREASES in Special Education

BOCES Anticipated Costs Increases Projected 2017-18 to Forecasted 2018-19

Program Description 2017-18 Projected As Of 03/01/2018 (A) 2018-19 Budget as of March 21, 2018 (B) REVISED Anticipated 2018-19 as

• f 3/27/18

(# of students)

‘ ( C ) OPTION II TST BOCES

$295,938(11) $337,932 (9) $337,932 (9)

OPTION III TST BOCES

353,251 (8) 452,171 (11) 493,272 (12)

OPTION IV TST BOCES

127,829 (1) 266,031 (2) 133,000 (1)

1:1 aides at TST BOCES

71,951 99,820 99,820

Related services TST

168,912 283,002 180,000

Other BOCES

113,381 (2) 106,927 115,000 (1)

Other Services

311,911 241,412 260,120

Total

$1,443,173 $1,787,295 $1,619,144 $168,151 “ Margin”

$2,000,000 $2,200,000 $2,400,000 $2,600,000 $2,800,000 $3,000,000 $3,200,000 $3,400,000 $3,600,000 $3,800,000 $4,000,000 2016-17 2017-18 2018-19

Special Education Expenses 2016-17 to Projected 2018-19

Actual Budget

Margin

HISTORICAL TREND DATA OF ENROLLMENT

Year Total Enrollment # of Students with Disabilities Students with Disabilities as %

• f Total

Enrollment # of Students who are Economically Disadvantaged Students who are Economically Disadvantaged as %

• f Total Enrollment

2013-2014

1,073 168 15.7% 330 30.8%

2014-2015

1,043 165 15.8% 356 34.1%

2015-2016

1,022 146 14.3% 343 33.6%

2016-2017

1,022 174 17.0% 393 38.5%

2017-2018

1,026 195 19.0% 428 41.7%

State Average

• 17%
• 55%

5 Year Change

(47) + 29 + 3.3% + 99 + 10.9%

Historical Out of District Placements – Full Time Equivalents (FTEs)*

YEAR TST BOCES Regional Alternative School George J r. Hillside Other BOCES TOTAL 2014-15

13 2 15

2015-16

14 1 2 1 18

2016-17 M ove ins:

18 3 1

• 2.5

.5 .8 .4 .5 .5 22.8

4.4 (19% of Total Students Placed) 2017-18 M ove ins :

21 6 1

• 2
• 1.2

1 1.5 .5 26.7

7.5 (27% of Total Students Placed) Anticipated 18- 19

24 2 1 1 2 30

*Full Time Equivalents are determined by the % of the year attended. i.e. A student that attends for 5 mos. out of 10mos. = .5 FTE

Explanation of Increase in Out of District Placement Costs from 2016-17 to 2017-18

Move in Student Tuition Aide Related Services Total 1 Bridges 28,005 X X $28,005 2 Bridges 28,005 X X 28,005 3 Bridges 28,005 23,499 X 51,504 4 Residential 85,000 X X 85,000 5 Other BOCES 43,000 X 4,000 47,000 6 Turning Point 44,443 X 4,000 44,443 7 Turning Point 44,443 X 4,000 44,443 TOTAL $ 328,400

Other Unanticipated Costs

1 Outside BOCES 90,000 20,000 25,000 $45,000 not budgeted for: Program changed (originally budgeted $90,000, total 135,000) 2 Residential 50,000 (only half year) X X 50,000 TOTAL $95,000

TOTAL Unanticipated Increases 2016-17 to 2017- 18 $423,400

Monitors and Teaching Assistants (TA) - Historical 2014-15 to Forecasted 2018-19 As of April 6, 2018

Year Elementary Middle High Total

2014-15

1:1- 6 Classroom - 5 TA-0 Total - 11 1:1- 7 Classroom - 1 TA-0 Total- 8 1:1-2 Classroom- 0 TA-0 Total - 2

21 2015-16

1:1 - 9 Classroom - 5 TA-0 Total - 14 1:1- 4 Classroom - 1 TA-1 Total - 6 1:1-2 Classroom - 0 TA-0 Total - 2

22 2016-17

1:1 - 9 Classroom - 6 TA-0 Total - 15 1:1- 3 Classroom - 3 TA-2 Total - 8 1:1-2 Classroom - 0 TA-0 Total - 2

25 2017-18

1:1 4 Classroom- 11 M onitor = 14 TA-1 Total - 15 1:1 - 5 Classroom - 4 M onitor = 9 TA-1 Total - 10 1:1-2 Classroom - 0 M onitor = 2 TA-1 Total -3

28 2018-19 Anticipated

1:1 or 2:1 = 6 Classroom = 8 M onitor =13 1 TA Total - 14 1:1 = 3 Classroom = 3 M onitor = 6 1 TA Total - 7 1:1= 2 Classroom = 0 M onitors = 2 1 TA Total - 3

24

2018-19 PROPERTY TAX REPORT CARD

611001 TRUMANSBURG Contact Person: Kimberly Bell Budgeted Proposed Budget Telephone Number:

607-387-7551

2017-18 2018-19 (A) (B) Total Budgeted Amount, not Including Separate Propositions 24,808,744 26,664,945

• A. Proposed Tax Levy to Support the Total Budgeted Amount 1

10,808,880 11,211,053

• B. Tax Levy to Support Library Debt, if Applicable

114,931 118,497

• C. Tax Levy for Non-Excludable Propositions, if Applicable 2
• D. Total Tax Cap Reserve Amount Used to Reduce Current Year Levy, if Applicable
• E. Total Proposed School Year Tax Levy (A + B + C - D)

10,923,811 11,329,550

• F. Permissible Exclusions to the School Tax Levy Limit
• G. School Tax Levy Limit , Excluding Levy for Permissible Exclusions 3

10,923,811 11,329,550

• H. Total Proposed School Year Tax Levy, Excluding Levy to Support Library Debt

and/or Permissible Exclusions (E - B - F + D) 10,823,811 11,211,053

• I. Difference: (G - H); (negative value requires 60.0% voter approval) 2

Public School Enrollment 1,062 1,050 Consumer Price Index 2.13%

FUND BALANCES for the 2018-19 PROPERTY TAX REPORT CARD

Actual Estimated 2017-18 2018-19 (D) (E) 7,245,545 7,123,785 285,500 460,849 1,026,586 865,737 4.14% 3.25%

Trumansburg Central School District

Adjusted Restricted Fund Balance Assigned Appropriated Fund Balance Adjusted Unrestricted Fund Balance Adjusted Unrestricted Fund Balance as a Percent of the Total Budget

RESERVES for the 2018-19 PROPERTY TAX REPORT CARD

Schedule of Reserve Funds

Reserve Name 3/31/18 Actual Balance 6/30/18 Estimated Ending Balance Intended Use of the Reserve in the 2018-2019 School Year

Building Capital Reserve $ 4,524,425 $ 4,524,425 $1,200,000 Capital Project Expenditures Vehicle and Equipment Capital Reserve $ 302,995 $ 302,995 $300,000 for Bus Purchases Repair Reserve $ 64,516 $ 64,516 No planned expenditures in 2018-19 Unemployment Reserve $ 273,326 $263,326 $10,000 to defray the costs of Unemployment Retirement Contribution Reserve $ 1,958,723 $1,958,723 $329,000 to defray the costs of the Employee Retirement System

FOR QUESTIONS OR COMMENTS CONTACT:

Kimberly Bell, Superintendent – kbell@tburg.k12.ny.us Lauren Poehlman – Interim Business Administrator - lpoehlman@tburg.k12.ny.us

DATE: MAY 1, 2018 TIME: 6PM PLACE: HIGH SCHOOL LIBRARY

2018-19 BUDGET HEARING

MAY 15, 2018 NOON – 9PM 2018-19 BUDGET VOTE Ulysses Historical Society

39 South St Trumansburg NY 14886