ools Lak ake Sh Shor ore Ce Central Sc Schoo Proposed General - - PDF document

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Central Sc Schoo

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Proposed General Fund Budget For the 2016-17 Year

Jennifer Michalec, President Carla Thompson, Vice-President Kathleen Chiavetta William Connors, Jr. Jennifer Farrell Cynthia Latimore Dyan Scritchfield James E. Przepasniak, Superintendent Daniel W. Pacos – Assistant Superintendent for Administration & Finance Melissa Bergler – Assistant Superintendent for Instruction

BOE Approved 4/19/16

2015-16 2016-17 Description Budget Proposed GENERAL SUPPORT Board of Education Conferences & Meetings $ 16,600 $ 21,600 Supplies & Materials 650 650 Total Board of Education 17,250 22,250 District Clerk Salaries 3,500 3,500 Contractual & Other 100 100 Materials & Supplies 300 300 Total District Clerk 3,900 3,900 District Meetings Clerks/Inspector Stipends 2,500 2,500 Legal Notices 14,000 14,000 Printing 1,000 1,000 Total District Meetings 17,500 17,500 Total Board of Education: $ 38,650 $ 43,650

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2015-16 2016-17 Description Budget Proposed Central Administration Chief School Administrator Salaries $ 454,935 $ 470,711 Equipment Mileage & Conferences 9,600 9,600 Contractual & Other 3,000 3,000 Materials & Supplies 2,200 2,200 Total Central Administration $ 469,735 $ 485,511 Finance Business Administration Salaries 293,166 298,314 Mileage & Conferences 1,000 3,000 Contractual & Other 15,600 8,500 Legal Notices 6,000 2,000 Appraisal Services 5,000 15,000 Materials & Supplies 3,000 4,000 BOCES Services 149,986 149,986 Total Business Admin. $ 473,752 $ 480,800

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2015-16 2016-17 Description Budget Proposed Auditing Salaries $ 6,000 $ 7,000 Annual Audit Fee 29,000 29,000 Total Auditing 35,000 36,000 Treasurer Salaries 2,500 2,500 Materials & Supplies 350 350 Total Treasurer 2,850 2,850 Tax Collector Municipal Services 6,200 9,200 Postage 4,500 1,500 Printing 1,100 1,100 Total Tax Collector 11,800 11,800 Purchasing BOCES Services 1,895 1,910 Total Purchasing 1,895 1,910

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2015-16 2016-17

Description Budget Proposed Fiscal Agent Fees Fiscal Agent Fees $ 6,000 $ 8,500 Total Fiscal Agent Fees 6,000 8,500 Total Finance $ 531,297 $ 541,860 Staff Legal Services Contractual & Other 60,000 60,000 Total Legal Services 60,000 60,000 Personnel Salaries 43,420 48,760 Contractual & Other 62,000 62,000 Materials & Supplies 100 100 BOCES Services 16,710 16,710 Total Personnel 122,230 127,570 Records Management Contractual & Other 850 1,000 Materials & Supplies 500 350 Total Records Management 1,350 1,350

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2015-16 2016-17

Description Budget Proposed Public Information and Service Salaries $ 0 $ 0 Public Notices 20,000 23,000 Materials & Supplies 850 500 BOCES Services 40,470 41,280 Total Public Info. 61,320 64,780 Total Staff $ 244,900 $ 253,700 Central Services Operation of Plant Salaries 1,748,736 1,790,748 Equipment 112,764 112,764 Contractual & Repairs 260,000 260,000 Mileage 500 1,500 Conferences 300 1,500 Electricity 588,120 565,920 Gas 250,000 220,000 Water 36,000 36,000 Telephone 35,000 35,000 Materials & Supplies 80,000 80,000 BOCES Services 12,440 12,440 Total Operation of Plant 3,123,860 3,115,872

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2015-16 2016-17 Description Budget Proposed Maintenance of Plant Salaries $ 370,936 $ 390,620 Contractual & Repairs 80,000 80,000 Materials & Supplies 90,000 90,000 Vehicle Maint. & Gas 8,000 8,000 Total Maint. Of Plant 548,936 568,620 Central Store Room Salaries 79,794 81,165 Contractual & Repairs 1,000 1,000 Materials & Supplies 1,000 1,000 Total Central Store Room 81,794 83,165 Central Printing & Mailing Salaries 26,908 27,200 Contractual & Repairs 3,000 18,000 Postage 50,000 50,000 Equipment Rental 5,000 5,000 Materials & Supplies 3,000 3,000 Total Central Printing 87,908 103,200

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2015-16 2016-17

Description Budget Proposed Central Data Processing Equipment $ 0 $ 0 Contractual & Repairs 1,000 15,000 Programming & Updating 10,000 10,000 Materials & Supplies 1,000 1,000 BOCES Services 610,135 606,595 Total Central Data Process. 622,135 632,595 Total Central Services $ 4,464,633 $ 4,503,452 Special Items Multi-Peril Insurance 212,000 236,075 School Board Assn Dues 20,000 22,000 Refund of Property Taxes 50,000 50,000 State Aid Adj, Legal Actions 15,000 15,000 Minor Insurance Claims 9,000 9,000 Water & Sewer Taxes 35,000 35,000 BOCES Administration 196,225 198,990 BOCES Capital & Rent 136,948 139,789 Contractual & Other 15,000 35,000 Total Special Items $ 689,173 $ 740,854

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2015-16 2016-17 Description Budget Proposed Total General Support $ 6,438,388 $ 6,569,027 Dollar Change $ 130,639 Percentage Change 2.03 %

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2015-16 2016-17 Description Budget Proposed INSTRUCTION Administration & Improvement Curriculum Development and Supervision Salaries $ 21,000 $ 21,000 Mileage 200 200 Testing & Conferences 35,000 35,000 Supplies & Materials 2,000 2,000 BOCES Services 17,150 18,100 Total Curriculum Dev. 75,350 76,300 Supervision - Regular School Salaries 1,315,467 1,349,940 Equipment 3,600 4,300 Professional Dues 7,500 7,500 Mileage 1,950 1,400 Conferences 3,000 1,963 Repairs & Contractual 6,150 4,600 Materials & Supplies 74,115 71,760 BOCES Services 46,995 53,590 Total Supervision - Reg. 1,458,777 1,495,053

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2015-16 2016-17 Description Budget Proposed Supervision - Continuing Education Salaries $ 99,735 $ 83,109 Materials & Supplies 595 1,000 Total Supervision - Cont. Ed 100,330 84,109 Research, Planning & Evaluation Salaries 88,678 89,384 Mileage & Conferences 800 800 Contractual & Other 20,500 20,500 Materials & Supplies 10,595 10,595 BOCES Services 18,830 21,813 Total Planning & Evaluation 139,403 143,092 Inservice Training - Instruction Salaries 15,000 15,000 Contractual 30,000 30,000 Materials & Supplies 250 250 BOCES Services 41,911 41,989 Total Inservice Training 87,161 87,239

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2015-16 2016-17 Description Budget Proposed Total Admin & Improvement $ 1,861,021 $ 1,885,793 Teaching - Regular School Salaries 13,052,301 13,413,874 Equipment 31,042 46,000 Mileage 6,000 6,000 Conferences 6,000 6,000 Rebinding & Rentals 8,545 8,545 Assemblies & Graduations 29,400 27,300 Student Fees & Registration 9,375 8,100 Repairs 15,000 15,000 Materials & Supplies 280,729 286,401 Tuition - Public Schools 45,000 45,000 Tuition - All Others 5,000 5,000 Tuition – Charter Schools 0 12,000 Textbooks 162,850 168,000 BOCES Services 363,515 394,082 Total Teaching - Regular School $ 14,014,757 $ 14,441,302

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2015-16 2016-17 Description Budget Proposed Programs for Students With Disabilities Salaries $ 4,941,251 $ 5,189,376 Equipment 0 0 Mileage 2,500 2,500 Conferences 2,560 2,560 Contractual - Hearings 20,000 20,000 Contractual - Other 8,000 8,000 Testing 6,525 6,525 Materials & Supplies 16,775 16,775 Tuition - Public 10,000 10,000 Tuition - All Others 600,000 725,000 Summer Tuition 0 0 Textbooks 5,000 5,000 BOCES Services 653,225 522,379 Total Programs For Students With Disabilities $ 6,265,836 $ 6,508,115

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2015-16 2016-17 Description Budget Proposed Occupational Education BOCES Services $ 1,193,304 $ 1,201,905 Total Occupational Ed 1,193,304 1,201,905 Teaching – Special Schools Salaries 257,290 232,175 Equipment 0 25,000 Contractual & Ads 26,000 28,000 Materials & Supplies 14,080 12,195 Textbooks 3,000 3,000 Total Teaching-Special Schools 300,370 300,370 Instructional Media School Library & Audiovisual Salaries 425,946 446,804 Mileage & Conferences 420 420 Contractual & Other 8,800 11,800 Materials & Supplies 3,635 3,730 Software 5,000 2,000 Library Books & Periodicals 41,500 41,500 BOCES Services 13,040 13,040 Total Library & A/V 498,341 519,294

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2015-16 2016-17 Description Budget Proposed Computer-Assisted Instruction Salaries $ 213,787 $ 221,347 Hardware 50,000 50,000 Leases & Consultants 5,000 5,000 Contract Repairs & Maint. 42,000 42,000 Supplies & Materials 25,000 25,000 Software 65,000 85,000 BOCES Services 288,157 291,547 Total Computer-Assisted Instruction 688,944 719,894 Total Instructional Media $ 1,187,285 $ 1,239,188 Pupil Personnel Services Attendance Mileage 0 0 Materials & Supplies 0 0 Total Attendance 0 0

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2015-16 2016-17 Description Budget Proposed School Counseling Salaries $ 972,200 $ 1,005,999 Mileage & Conferences 2,200 2,200 Testing 1,000 1,000 Materials & Supplies 7,000 15,000 BOCES Services 0 0 Total Guidance 982,400 1,024,199 Health Services Salaries 260,115 269,370 Mileage & Conferences 440 440 Repairs & Contractual 500 500 Doctors Fees 33,000 33,000 Services - Other Districts 85,000 85,000 Materials & Supplies 7,500 7,500 Total Health Services 386,555 395,810

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2015-16 2016-17 Description Budget Proposed Psychological Services Salaries $ 182,264 $ 127,656 Mileage & Conferences 1,540 1,540 Materials & Supplies 2,500 2,500 Total Psychological Services 186,304 131,696 Co-Curricular Activities Salaries 113,994 115,164 Printing “Green & White” 2,000 2,000 Total Co-Curricular Activities 115,994 117,164 Interscholastic Athletics Salaries 344,646 349,588 Equipment 12,100 12,100 Mileage & Conferences 3,400 3,400 Repairs/Reconditioning 9,000 10,000 Officials, Trainer & Security 58,000 61,500 Team Fees & Registration 13,000 14,000 Association Dues 2,900 2,900 Uniforms & Supplies 46,600 46,600 BOCES Services 10,025 10,025 Total Interscholastic Athletics 499,671 510,113

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2015-16 2016-17 Description Budget Proposed Total Pupil Personnel Services $ 2,170,924 $ 2,178,982 Total Instruction $ 26,993,497 $ 27,755,655 Dollar Change $ 762,158 Percentage Change 2.82 %

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2015-16 2016-17 Description Budget Proposed PUPIL TRANSPORTATION District Transportation Services Salaries $ 2,025,418 $ 2,144,128 Equipment 25,000 25,000 Vehicles 20,000 0 Mileage, Conf. & Tolls 5,000 5,000 Contract Repairs & Maintenance 45,000 45,000 Fingerprinting & Contractual 15,000 16,000 Insurance - Vehicle 77,000 80,850 Parts & Supplies 193,000 143,000 Gasoline/Diesel 350,000 270,000 Oil & Lubricants 15,000 15,000 Tires & Tubes 32,000 32,000 Office Supplies 4,500 4,500 BOCES Services 1,326 1,326 Total District Transportation Services $ 2,808,244 $ 2,781,804

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2015-16 2016-17 Description Budget Proposed Garage Building Equipment $ 0 $ 0 Contract Repairs 15,000 45,000 Insurance-Multi Peril 0 0 Utilities 47,000 47,000 Telephone 3,000 3,000 Materials & Supplies 5,000 5,000 Total Garage Bldg 70,000 100,000 Contract Transportation Public Transportation 0 0 Total Pupil Transportation $ 2,878,244 $ 2,881,804 Dollar Change $ 3,560 Percentage Change 0.12 %

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2015-16 2016-17 Description Budget Proposed Community Services Salaries - Census $ 0 $ 0 Mileage 0 0 BOCES Services 0 0 Total Community Services 0 0 Total Community Services $ 0 $ 0 Dollar Change $ 0 Percentage Change 0.00 %

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2015-16 2016-17 Description Budget Proposed UNDISTRIBUTED Employee Benefits NYS Employees Retirement $ 1,419,315 $ 1,394,877 NYS Teachers Retirement 2,712,836 2,465,434 Social Security Taxes 2,161,678 2,267,955 Workers’ Comp. Ins. 408,213 408,213 Life Insurance 3,000 3,000 Unemployment Ins. 75,000 75,000 Disability Ins. 25,000 25,000 Health Insurance 7,485,462 7,641,993 Dental Insurance 245,945 245,945 Total Employee Benefits 14,536,449 14,527,417 Debt Service Principal- Serial Bonds 3,230,000 3,305,000

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2015-16 2016-17 Description Budget Proposed Debt Service (continued) Bond Antic. Notes (BAN’s) Bus Issue No. 52 $ 0 $ 0 Bus Issue No. 53 117,334 0 Bus Issue No. 54 163,626 163,626 Bus Issue No. 55 68,128 68,128 Bus Issue No. 56 79,110 79,110 Bus Issue No. 57 0 91,142 Total Bond Anticip. Notes 428,198 402,006 Total Principal 3,658,198 3,707,006 Interest- Serial Bonds 888,088 782,963

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2015-16 2016-17 Description Budget Proposed Debt Service (continued) Bond Anticipation Notes (BANs) Bus Issue No. 52 $ 0 $ 0 Bus Issue No. 53

1,750 0

Bus Issue No. 54 5,000 3,275 Bus Issue No. 55 3,000 2,045 Bus Issue No. 56 4,000 3,165 Bus Issue No. 57 0 5,405 Total BANs 13,750 13,890 Tax Anticipation Notes 50,000 50,000

• Rev. Anticipation Notes 100,000 100,000

Total Interest 1,051,838 946,853 Total Debt Service 4,710,036 4,653,859

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2015-16 2016-17 Description Budget Proposed Interfund Transfers To Special Aid Fund $ 70,000 $ 70,000 To Capital Fund 50,000 50,000 Total Interfund Transfers 120,000 120,000 Total Undistributed $ 19,366,485 $ 19,301,276 Dollar Change $ (65,209) Percentage Change -0.34 %

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2015-16 2016-17 Description Budget Proposed Total General Fund Budget: $ 55,676,614 $ 56,507,761 Dollar Change $ 831,147 Percentage Change 1.49 %

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2015-16 2016-17 Description Budget Proposed Revenues: Local Sources- Other Tax Items Payments in Lieu of Taxes $ 156,000 $ 108,140 STAR Program 0 0 Interest & Penalties on Taxes 2,000 2,000 Total Other Tax Items 158,000 110,140 Nonproperty Taxes Erie County Sales Tax 2,700,000 2,700,000 Total Nonproperty Taxes 2,700,000 2,700,000

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2015-16 2016-17 Description Budget Proposed Local Sources (continued): Charges for Services Day School Tuition – Indiv. $ 0 $ 0 Continuing Ed – Individuals 174,945 174,945 Student Fees 10,000 10,000 Admissions 9,500 9,500 Other Charges for Services- Indiv. 300 300 Tuition – Other Districts 175,000 175,000 Services to BOCES 6,000 6,000 Health Services – BOCES 600 600 Health Services – Other Districts 0 0 Youth Services- Other Gov’ts 30,000 30,000 Native American Student Tuition 2,850,000 2,850,000 Tech Prep/Shared Transportation 70,000 20,000 Total Charges for Services 3,326,345 3,276,345

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2015-16 2016-17 Description Budget Proposed Local Sources (continued): Use of Money and Property Interest and Earnings $ 50,000 $ 50,000 Use of Facilities 60,000 60,000 Classroom Rental - BOCES 66,000 66,000 Rental of Buses 3,000 3,000 Total Use of Money & Property 179,000 179,000 Sale of Property & Compensation for Loss Sale of Scrap Materials $ 1,000 $ 1,000 Other Minor Sales 500 500 Sale of Equipment 0 0 Sale of Transportation Equipment 20,000 20,000 Sale of Instructional Supplies 500 500 Insurance Recoveries 0 0 Other Compensation for Loss 0 0 Total Sale of Property & Compensation for Loss 22,000 22,000

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2015-16 2016-17 Description Budget Proposed Local Sources (continued): Miscellaneous Refund Prior Year BOCES $ 150,000 $ 150,000 Refund Prior Year -Other 30,000 30,000 Other Miscellaneous 55,000 55,000 Total Miscellaneous 235,000 235,000 Total Local Sources 6,620,345 6,522,485 State Sources General/Foundation Aid $ 22,752,713 $ 23,768,959 Excess Cost Aid 689,236 610,608 Lottery Aid 4,136,865 4,136,865 BOCES Aid 1,458,756 1,637,407 Hardware & Technology Aid 44,500 43,830 Software, Textbook & Library Aid 209,311 207,442 Total State Sources 29,291,381 30,405,111

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2015-16 2016-17 Description Budget Proposed Federal Sources: Impact Aid – Operating $ 0 $ 450,000 Impact Aid – Students w/ Dis. 0 50,000 Medicaid Reimbursement 275,000 275,000 Total Federal Sources 275,000 775,000 Interfund Transfers 0 0 Total Estimated Revenues Without Property Taxes $ 36,186,726 $ 37,702,596 Current Projected Change in Revenues Before Property Taxes: $ 1,515,870 Percentage Change: 4.19 %

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2015-16 2016-17 Description Budget Proposed School Tax Levy $ 16,989,888 $ 17,055,165 Projected Change in Property Taxes: $ 65,277 Percentage Change: 0.38 % Total Revenues $ 53,176,614 $ 54,757,761 Appropriation of Fund Balance 2,500,000 1,750,000 Total Budgeted Revenues $ 55,676,614 $ 56,507,761 Shortfall (Expenditures less Revenues): $ 0

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Calculation of Tax Levy Cap There are three numbers we need to consider: 2016-17 “Proposed Tax Levy” 2016-17 “Calculated Tax Levy Limit” 2016-17 “Maximum Allowable Levy” 1) 2016-17 Proposed Tax Levy is $17,055,165 previous page). - The amount of tax levy proposed to balance budgeted revenues & expenditures. 2) 2016-17 Calculated Tax Levy Limit is computed as: Prior Year (2015-16) Tax Levy (Actual) $ 16,980,959 Multiplied by Tax Base Growth Factor x 1.0000 16,980,959 Add 2015-16 Estimated PILOT Revenues + 154,560 17,135,519 Less 2015-16 Exclusions - 178,560 Adjusted 2015-16 Tax Levy 16,956,959

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Adjusted 2015-16 Tax Levy ( prior page) $ 16,956,959 Multiplied by Allowable Growth Factor* (lesser of CPI or 2% - this is the 2% limit) x 1.0012 16,977,307 Subtract Estimated 2016-17 PILOT revenue - 115,298 16,862,009 Add Available Carryover Amt. + 0 2016-17 Calculated Tax Levy Limit $ 16,862,009 3) 2016-17 Maximum Allowable Levy is computed as: 2016-17 Calculated Tax Levy Limit (above) $ 16,862,009 Add 2016-17 Exclusions + 193,157 2016-17 Maximum Allowable Levy $ 17,055,166 “Which number is our limit for 2016-17, where we need 50% (plus 1 vote) for a successful budget referendum?”

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1) “If the 2016-17 Proposed Tax Levy before 2016-17 exclusions is less than or equal to the 2016-17 Tax Levy Limit, then a “simple majority vote” (50% + 1 vote) is required

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2) If the 2016-17 Proposed Tax Levy before 2016-17 exclusions is greater than the 2016-17 “Tax Levy Limit”, then the voter approval to approve the referendum is a “super majority” (60%). 1) 2016-17 Proposed Tax Levy $ 17,055,165 Subtract 2016-17 Exclusions - 193,157 2016-17 Tax Levy Before Exemptions $ 16,862,008 2016-17 Tax Levy Limit (previous page): $ 16,862,009 * Since the 2016-17 Proposed Tax Levy before exemptions does not exceed the Calculated Tax Levy Limit, we need a “Simple Majority” (50% + 1) affirmative votes for successful passage of the budget referendum.

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2016-17 School Bus & Snow Removal Equipment Proposition Information Proposition #2 is a request for authorization to purchase five (5) new school buses and a pick-up truck with a snow plow. Buses Three (3) of the buses will be full sized 71 passenger buses, and the other two (2) will be 24 passenger buses that have three (3) wheel chair stations. The 71 passenger buses cost $119,106.59 each, for a total estimated cost of $357,319.77. The 24 passenger buses cost $72,705.33 each, for a total estimated cost of $145,410.66. The District estimates that the Transportation Aid received on the new buses coupled with the revenue the District will receive from the sale of older buses being replaced will fully fund the purchase of the five new buses. Savings will be realized by increased fuel economy and reduced repairs

• n the new buses.

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2016-17 School Bus & Snow Removal Equipment Proposition Information (continued) Pick-Up Truck The pick-up truck is a 2016 Ford F-350 diesel truck with a

• plow. It will be purchased off of the NYS Contract with an

estimated maximum cost of $ 42,000. The purchase of this truck will allow the District to sell a 2004 truck that is currently in service. There is NO impact to the 2016-17 budget for the proposition. The District borrows funds for these purchases on Bond Anticipation Notes, and pays the notes off over five years (20% per year), to match the receipt of State Aid on the

• buses. If the proposition is approved by the voters, the

District would not make a payment on these purchases until the 2017-18 year.

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