BUDGET BUDGET DEVELOPMENTDEVELOPMENT

2012-20132012-2013

CHALLENGING CHALLENGING FINANCIAL TIMESFINANCIAL TIMESCONTINUECONTINUE

MAKING BUDGET MAKING BUDGET DEVELOPMENT A MORE DEVELOPMENT A MORE COMPLEX AND CHALLENGING COMPLEX AND CHALLENGING PROCESSPROCESS

THE PROBLEMTHE PROBLEM

Revenue is still at riskRevenue is still at risk Significant cost drivers continue Significant cost drivers continue

to increaseto increase Major education reform underway Major education reform underway

in NYS with significant expensein NYS with significant expense

Last Year Local Last Year Local Districts Had to Districts Had to Find a Way Find a Way

To Deliver an Educational To Deliver an Educational Program that Met State and Program that Met State and Local Expectations with Less Local Expectations with Less Available RevenueAvailable Revenue

EXPENSESEXPENSES

09-1009-10 10-1110-11 11-1211-12

Budget: $47m Budget: $47m $47.4m$47.4m $47.36m $47.36m

Budget Change: 2.94% Budget Change: 2.94% 0.7%0.7% -.06% -.06%

Enrollment: 2868 Enrollment: 2868 2875 2875 2832 2832

2010-11 STAFF 2010-11 STAFF REDUCTIONSREDUCTIONSNon-instructionalNon-instructional 1 bus driver1 bus driver 1.2 mechanics1.2 mechanics 1 custodian – MS1 custodian – MS 1.5 clerical1.5 clerical 3.5 teacher aides-library 3.5 teacher aides-library

& elementary & elementary

InstructionalInstructional 2.6 elementary teachers 2.6 elementary teachers 1.0 instructional specialist1.0 instructional specialist 2.0 MS teachers –2.0 MS teachers –

reductions in phys ed, reductions in phys ed, remediation, French & remediation, French & Spanish- due to Spanish- due to enrollment & phys ed enrollment & phys ed schedule modificationschedule modification

3.3 HS teachers-3.3 HS teachers-reductions in all reductions in all disciplines but science disciplines but science due to enrollmentdue to enrollment

2 coaches2 coaches

2011-12 STAFF 2011-12 STAFF REDUCTIONSREDUCTIONS Non-instructionalNon-instructional 1 transportation director1 transportation director 1 custodian – HS1 custodian – HS 1.5 clerical1.5 clerical 1 aide1 aide

InstructionalInstructional .3 Special ed administrator.3 Special ed administrator 1.0 elementary teacher 1.0 elementary teacher 1.0 special ed teacher1.0 special ed teacher 5.0 HS teachers –5.0 HS teachers –

reductions due to reductions due to enrollmentenrollment

1.0 elementary counselor1.0 elementary counselor .4 Psychologist.4 Psychologist 3.0 teaching assistants3.0 teaching assistants 1.0 elementary librarian 1.0 elementary librarian

through attritionthrough attrition 13 coaches13 coaches

2011-12 BUDGET2011-12 BUDGET

Debt service down 6.3%Debt service down 6.3% Fringe Benefits up Fringe Benefits up

8.51% with pension and 8.51% with pension and health insurance rate health insurance rate increasesincreases

Transportation up 3.01% Transportation up 3.01% with staff reduction, with staff reduction, extra run reductionsextra run reductions

Operations & Operations & maintenancemaintenance

down 2.12% with staff down 2.12% with staff reductionreduction

Athletics down 8.8% Athletics down 8.8% with staff reductionswith staff reductions

Technology down 1.6% Technology down 1.6% with ordering less with ordering less equipmentequipment

District office down 1.8% District office down 1.8% with staff reductionwith staff reduction

Instructional down Instructional down 4.18% with staff 4.18% with staff reductions, decreased reductions, decreased staff development, staff development, centralizing copying, centralizing copying, reducing audio visual reducing audio visual support support

REDUCTIONS OVER REDUCTIONS OVER TIMETIME 2010-112010-11

Reductions were made as far from classroom Reductions were made as far from classroom as possible;as possible;

most reductions were in most reductions were in

non-instructional and support areasnon-instructional and support areas 2011-122011-12

Further significant non-instructional Further significant non-instructional reductions were not possible;reductions were not possible;

significant reductions made in budgets significant reductions made in budgets directly affecting studentsdirectly affecting students

PROPOSED EXPENSE PROPOSED EXPENSE PLAN BUDGETPLAN BUDGET

2012-20132012-2013

DEBT SERVICEDEBT SERVICE

Payment of interest and/or principal Payment of interest and/or principal continues on former and current building continues on former and current building projectsprojects

Debt for energy performance contract – paidDebt for energy performance contract – paid

TOTALSTOTALS11-2 Budget - $3,624,66711-2 Budget - $3,624,66712-13 Proposed Budget - $3,493,45712-13 Proposed Budget - $3,493,457Difference = $131,210 = 3.62% DecreaseDifference = $131,210 = 3.62% Decrease

TRANSPORTATIONTRANSPORTATION

Status quo budget Status quo budget No changes in bus runsNo changes in bus runs No changes in personnel, cost up slightly No changes in personnel, cost up slightly Vehicle insurance up slightly Vehicle insurance up slightly Diesel fuel budget status quo Diesel fuel budget status quo

TOTALSTOTALS

11-12 Budget $1,814,26011-12 Budget $1,814,260

12-13 Budget $1,840,69212-13 Budget $1,840,692

Difference = $26,432 = 1.46% increase Difference = $26,432 = 1.46% increase

2012-13 Bus Purchases2012-13 Bus Purchases

2- 66 passenger w/o luggage 2- 66 passenger w/o luggage $207,438$207,438

1- 66 passenger bus w/ luggage 1- 66 passenger bus w/ luggage

$105,706$105,706 1-30 Passenger bus $96,0561-30 Passenger bus $96,056

TOTAL $409,200 TOTAL $409,200

Last year we purchased 3 buses, 1 Last year we purchased 3 buses, 1 suburban – TOTAL $347,536suburban – TOTAL $347,536

TRANSPORTATION TRANSPORTATION PERSONNELPERSONNEL

.5 Safety Officer.5 Safety Officer 1FTE dispatcher1FTE dispatcher 32 Drivers32 Drivers 4 Mechanics4 Mechanics

OPERATIONS&MAINTENANCOPERATIONS&MAINTENANCEE Status quo budgetStatus quo budget No changes in personnel, cost up slightly No changes in personnel, cost up slightly

Decrease in custodial overtimeDecrease in custodial overtime Increase grounds supplies- saltIncrease grounds supplies- salt Increase in BOCES Data ProcessingIncrease in BOCES Data Processing

TOTALSTOTALS11-12 Budget $3,284,87111-12 Budget $3,284,87112-13 Budget $3,315,41012-13 Budget $3,315,410Difference = $30,539 = .93% increaseDifference = $30,539 = .93% increase

PROPOSED PROPOSED EQUIPMENT EQUIPMENT REPLACEMENTREPLACEMENT 1 Vacuum cleaner1 Vacuum cleaner 1 Floor scrubber1 Floor scrubber 1 Carpet cleaner1 Carpet cleaner 1 snow blower1 snow blower Hand held testing equipmentHand held testing equipment Total = $25,000Total = $25,000

OPERATIONS&MAINTENANCOPERATIONS&MAINTENANCEE PERSONNEL PERSONNEL 1 Director1 Director 26 Custodians26 Custodians 5 Maintenance Workers5 Maintenance Workers

FRINGE BENEFITSFRINGE BENEFITS

Increase in payment to Teacher Retirement Increase in payment to Teacher Retirement System and Employee Retirement SystemSystem and Employee Retirement System $302,732 increase$302,732 increase

Increase in worker’s compensation insuranceIncrease in worker’s compensation insurance $106,447$106,447 Increase in health and dental insurance Increase in health and dental insurance $159,648$159,648

TOTALSTOTALS 11-12 Budget = $12,556,17811-12 Budget = $12,556,178 12-13 Proposed Budget = $13,137,23212-13 Proposed Budget = $13,137,232 Difference =$571,054 = 4.54% IncreaseDifference =$571,054 = 4.54% Increase

CENTRAL OFFICECENTRAL OFFICE

Board of Education status quoBoard of Education status quo Central Administration status quoCentral Administration status quo Finance status quo, slight increase in Finance status quo, slight increase in

personnel costspersonnel costs General Support – slight increase in liability General Support – slight increase in liability

insurance costinsurance cost Decrease in central office curriculum Decrease in central office curriculum

coordination staffcoordination staff Increase in curriculum/staff developmentIncrease in curriculum/staff development

CENTRAL OFFICECENTRAL OFFICETOTALSTOTALS

11-12 12-13 Change11-12 12-13 Change Board of Ed $19,000 $19,000 0%Board of Ed $19,000 $19,000 0% Central Admin $232,000 $233,741 .37%Central Admin $232,000 $233,741 .37% Finance $285,721 $291,038 1.86%Finance $285,721 $291,038 1.86% Gen Support $397,323 $401,550 1.06%Gen Support $397,323 $401,550 1.06% Curriculum/ $327,497 $250,099 -23.63%Curriculum/ $327,497 $250,099 -23.63%

InstructionInstruction

CENTRAL OFFICECENTRAL OFFICEPERSONNELPERSONNEL

SuperintendentSuperintendent Administrative assistantAdministrative assistant Assistant SuperintendentAssistant Superintendent Administrative assistant/receptionistAdministrative assistant/receptionist Business OfficialBusiness Official 3.0 business staff3.0 business staff Director of Curriculum & Personnel Director of Curriculum & Personnel

eliminatedeliminated

INSTRUCTIONAL INSTRUCTIONAL PROGRAM BUDGETPROGRAM BUDGET

Central Office Central Office Curriculum/InstructionCurriculum/Instruction

AthleticsAthletics TechnologyTechnology Building Level Instructional Building Level Instructional

BudgetBudget

ATHLETICSATHLETICS

– Status quo budgetStatus quo budget– No change in personnel, cost up slightlyNo change in personnel, cost up slightly– 13 coaching positions –jv cheer, assistants in 13 coaching positions –jv cheer, assistants in

boys/girls lacrosse and track, modified positions in boys/girls lacrosse and track, modified positions in girls/boys soccer, boys/girls lacrosse, baseball, girls/boys soccer, boys/girls lacrosse, baseball, softball, track, and cross country remain out of the softball, track, and cross country remain out of the budgetbudget

– Increase in official expenses Increase in official expenses – No uniform purchasesNo uniform purchases

TOTALSTOTALS

11-12 Budget $613,81811-12 Budget $613,818

12-13 Budget $618,81612-13 Budget $618,816

Difference = $4,257= .69% increase Difference = $4,257= .69% increase

ATHLETIC PERSONNELATHLETIC PERSONNEL

1 Director1 Director 1 clerical1 clerical 84 coaching positions84 coaching positions

TECHNOLOGYTECHNOLOGY

No change in personnelNo change in personnel Increase in summer hourly workIncrease in summer hourly work

from $10,000 to $20,000 from $10,000 to $20,000 New equipment cost unchangedNew equipment cost unchanged

$54,000 per level = $162,000$54,000 per level = $162,000 Increase in cost for infrastructure support Increase in cost for infrastructure support

from BOCES as new infrastructure project from BOCES as new infrastructure project begins- upgrading wired network and begins- upgrading wired network and replacing the wireless network replacing the wireless network

$150,000$150,000

TECHNOLOGY TECHNOLOGY PERSONNELPERSONNEL

1 District Coordinator1 District Coordinator 1 Network Technician1 Network Technician 5 District Assistants5 District Assistants

TECHNOLOGY TOTALSTECHNOLOGY TOTALS

11-12 Budget - $891,31811-12 Budget - $891,318 12-13 Budget - $1,098,71312-13 Budget - $1,098,713 Difference = $207,395 = 40.28 % Difference = $207,395 = 40.28 %

increaseincrease

BUILDING LEVEL BUILDING LEVEL INSTRUCTIONAL INSTRUCTIONAL

BUDGETBUDGET No change in building administration, cost up slightlyNo change in building administration, cost up slightly No change in number of K-12 teachers, cost down No change in number of K-12 teachers, cost down

due to retirement savingsdue to retirement savings No change in number of assistants, cost up slightlyNo change in number of assistants, cost up slightly No change in number of aides, cost up slightlyNo change in number of aides, cost up slightly No change in current library staff, decrease in No change in current library staff, decrease in

budgetbudget No change in guidance, cost up slightlyNo change in guidance, cost up slightly New testing requirements from Albany New testing requirements from Albany $65,000$65,000 New elementary math teaching materialsNew elementary math teaching materials $105,000$105,000

SPECIAL EDUCATIONSPECIAL EDUCATION

Budget reflects cost to serve students in Budget reflects cost to serve students in non-public schools in districtnon-public schools in district

No change in number of special ed No change in number of special ed teachers, cost down due to retirement teachers, cost down due to retirement savingssavings

No change in number of assistants or No change in number of assistants or aides, cost up slightlyaides, cost up slightly

Slight increase in number of psychologistsSlight increase in number of psychologists Increase in cost for BOCES placementsIncrease in cost for BOCES placements

$244,000 $244,000

INSTRUCTIONAL STAFFINSTRUCTIONAL STAFF

5 Principals, 4 assistant principals5 Principals, 4 assistant principals 65.3 K-4 Teachers65.3 K-4 Teachers 68.2 5-8 Teachers68.2 5-8 Teachers 64.4 High School Teachers64.4 High School Teachers 13 Teaching Assistants, 13 aides13 Teaching Assistants, 13 aides 6.8 Clerical6.8 Clerical

SPECIAL EDUCATION SPECIAL EDUCATION STAFFSTAFF

28 Teachers28 Teachers 2 administrators2 administrators 25 Teaching Assistants25 Teaching Assistants 2 clerical assistants2 clerical assistants 34 Teacher aides34 Teacher aides 3.4 Occupational/Physical 3.4 Occupational/Physical

TherapistsTherapists

OTHER OTHER INSTRUCTIONAL STAFFINSTRUCTIONAL STAFF 4 Librarians4 Librarians 1 AV Specialist1 AV Specialist 8 Guidance Counselors8 Guidance Counselors 4 Guidance clerical staff4 Guidance clerical staff 1 Attendance Aid1 Attendance Aid 5.4 Nurses5.4 Nurses 5.9 Psychologists5.9 Psychologists 2 Alcohol/Drug Counselors (ADAPEP)2 Alcohol/Drug Counselors (ADAPEP)

INSTRUCTIONALINSTRUCTIONALTOTALSTOTALS

11-12 Budget $25,090,85511-12 Budget $25,090,855 12-13 Budget $25,050,87612-13 Budget $25,050,876 Difference = $39,979 = -.16%Difference = $39,979 = -.16%

TOTAL BUDGET PLANTOTAL BUDGET PLAN2012-20132012-2013

11-12 Budget $47,366,84511-12 Budget $47,366,845

12-13 Proposed Budget 12-13 Proposed Budget $47,835,195$47,835,195

Difference =$468,350 =.99% Difference =$468,350 =.99% increaseincrease

REVENUE PICTURE AT REVENUE PICTURE AT J-D J-D

SOURCES OF REVENUESOURCES OF REVENUE

10-1110-11 11-1211-12

State Aid State Aid 24%24% 21% 21%

Other Sources Other Sources 7%7% 8% 8% Federal & CountyFederal & County

Property Tax Levy Property Tax Levy 69%69% 71% 71%

STATE AID SUMMARYSTATE AID SUMMARY09-1009-10

$12.4 Million $12.4 Million

(Included:(Included:

$1.7 Million$1.7 Million

Federal Federal

Stimulus funds) Stimulus funds)

10-1110-11

$11.1 Million $11.1 Million

(Included: (Included:

$641,000 $641,000

Federal Federal

Stimulus funds)Stimulus funds)

11-1211-12

$ 9.8 Million $ 9.8 Million

PROJECTED STATE AID PROJECTED STATE AID 2012-132012-13

Total Total $10,468,136$10,468,136

JD Share of $94,183 JD Share of $94,183

promised 4% increasepromised 4% increase

OTHER REVENUE OTHER REVENUE SOURCESSOURCES

09-1009-10• $1.22 million $1.22 million Special Ed AidSpecial Ed Aid (Includes:$479,000 (Includes:$479,000 Stimulus Money)Stimulus Money)

• $330,000 $330,000 Remediation AidRemediation Aid

• $75,000 $75,000 Stimulus MoneyStimulus Money

• County Sales TaxCounty Sales Tax $668,000$668,000

10-1110-11• $1.22 million $1.22 million Special Ed AidSpecial Ed Aid (Includes:$479,000 (Includes:$479,000 Stimulus Money)Stimulus Money)

• $282,000 $282,000 Remediation AidRemediation Aid

• $65,500 $65,500 Stimulus MoneyStimulus Money

• County Sales TaxCounty Sales Tax $600,000$600,000

11-1211-12• $789,000 $789,000 Special Ed AidSpecial Ed Aid

• $220,000 $220,000 Remediation AidRemediation Aid

• County Sales TaxCounty Sales Tax $319,000$319,000

LOCAL TAX LEVYLOCAL TAX LEVY

09-10 09-10 10-1110-11 11-1211-12

Levy: $31.9m Levy: $31.9m $32.7m$32.7m $33.9m $33.9m

Levy Change: -1.9% Levy Change: -1.9% 2.5%2.5% 3.6% 3.6%

LOCAL TAX LEVY LOCAL TAX LEVY PROJECTIONSPROJECTIONS

( Tax Levy Limit)( Tax Levy Limit) Prior year levy $33,914,477 Prior year levy $33,914,477 Multiplied by tax base growth factor Multiplied by tax base growth factor

determined by the state to be 0.51%determined by the state to be 0.51% Subtract local share of 11-12 capital Subtract local share of 11-12 capital

costscosts This is multiplied by the allowable This is multiplied by the allowable

growth factor based on CPI which this growth factor based on CPI which this year will be 2%year will be 2%

Tax Levy Limit = $34,358,804Tax Levy Limit = $34,358,804

Our Allowable Tax Exemptions

Local share of capital expenditures share of capital expenditures $760,011$760,011

Court Orders $0 Portion of Retirement Costs $26,886

MAXIMUM ALLOWABLE MAXIMUM ALLOWABLE TAX LEVYTAX LEVY

$35,145,700 which represents a$35,145,700 which represents a

3.63% increase in the levy3.63% increase in the levy

Not the highly publicized 2%Not the highly publicized 2%

OTHER REVENUE OTHER REVENUE SOURCES 2012-13SOURCES 2012-13

Sales Tax reduced Sales Tax reduced $160,635 $160,635 Other Revenue Sources projected to Other Revenue Sources projected to

remain the same – e.g. interest, remain the same – e.g. interest, reimbursement from other districts, e-reimbursement from other districts, e-rate, medicare reimbursementrate, medicare reimbursement

Federal ARRA/Jobs Money $0Federal ARRA/Jobs Money $0

MAJOR REVENUE MAJOR REVENUE SOURCES 2012-13SOURCES 2012-13

Other Revenue SourcesOther Revenue Sources $1,512,359$1,512,359

State AidState Aid $10,468,136 $10,468,136 Tax Levy at 3.63% limit $35,145,700Tax Levy at 3.63% limit $35,145,700 Fund BalanceFund Balance $709,000 $709,000 Total Revenue Total Revenue $47,835,195 $47,835,195

PUTTING THE BUDGET PUTTING THE BUDGET PIECES TOGETHERPIECES TOGETHER

• J-D High Achieving District With High J-D High Achieving District With High ExpectationsExpectations

• Economic Environment - Calls for Even Economic Environment - Calls for Even More Vigilance on Monitoring and More Vigilance on Monitoring and Controlling What We SpendControlling What We Spend

• Political Environment- Where Every Political Environment- Where Every Government Entity is Being Asked/Forced Government Entity is Being Asked/Forced to Do More with Lessto Do More with Less

• Environment of Significant Educational Environment of Significant Educational Reform on Accelerated Time Schedule Reform on Accelerated Time Schedule

EXPENSE SIDE - SHORT EXPENSE SIDE - SHORT AND LONG TERMAND LONG TERM

Majority of Our Cost is PeopleMajority of Our Cost is People Downsized Non-instructional Downsized Non-instructional

Operations Operations Refinanced DebtRefinanced Debt Participate in consortiums that Participate in consortiums that

Help Moderate Benefit, Energy, Help Moderate Benefit, Energy, and Purchasing Costsand Purchasing Costs

BUDGET STRATEGYBUDGET STRATEGY

Goal is to Maintain a Quality Goal is to Maintain a Quality Comprehensive K-12 ProgramComprehensive K-12 Program

Decreased the Expenses in Some Decreased the Expenses in Some Areas So We Would Not Lose Any Areas So We Would Not Lose Any Program in its Entirety Program in its Entirety

HOW IS 2012-2013HOW IS 2012-2013DIFFERENT DIFFERENT

2010-11 reduced 8.2 non-instructional 2010-11 reduced 8.2 non-instructional positions, 8.9 instructional positions, 2 positions, 8.9 instructional positions, 2 coaching positionscoaching positions

2011-12 reduced 4.5 non-instructional 2011-12 reduced 4.5 non-instructional positions, 12.7 instructional positions, positions, 12.7 instructional positions, 13 coaching positions13 coaching positions

2012-13 – 1 position recommended to 2012-13 – 1 position recommended to be reducedbe reduced

WHY IS 2012-2013 WHY IS 2012-2013 DIFFERENTDIFFERENT

In these fiscally challenging times, In these fiscally challenging times, we can recommend a status quo we can recommend a status quo budget because a significant budget because a significant number of retirements last year number of retirements last year saved personnel costs this year.saved personnel costs this year.

Very few staff are now eligible to Very few staff are now eligible to retire, so we will not see those retire, so we will not see those savings againsavings again

WHAT DOES THIS WHAT DOES THIS MEAN LONG TERMMEAN LONG TERM

It will cost more in 2013-14 to It will cost more in 2013-14 to maintain a status quo budgetmaintain a status quo budget

Personnel costs, and fringe benefit Personnel costs, and fringe benefit costs will continue to risecosts will continue to rise

There will be no more savings in There will be no more savings in debt servicedebt service

There will be cost to the There will be cost to the educational reformeducational reform

LONG TERM REVENUE LONG TERM REVENUE PICTUREPICTURE

Our 3.63 % levy limit is one of the Our 3.63 % levy limit is one of the highest in the areahighest in the area

Most districts are trying to come Most districts are trying to come close to the publicized 2% capclose to the publicized 2% cap

Our state aid increase is high Our state aid increase is high because of new building aid. The because of new building aid. The new formula aid is $94,000 and we new formula aid is $94,000 and we are not a high needs districtare not a high needs district

SUSTAINING A HIGHER SUSTAINING A HIGHER COST STATUS QUO COST STATUS QUO

BUDGETBUDGET

If state aid increases remain If state aid increases remain modest andmodest and

Our levy is capped in the future at Our levy is capped in the future at 2%2%

We will have to use reserves to We will have to use reserves to make up the differencemake up the difference

SO WHY NOT JUST USE SO WHY NOT JUST USE THE RESERVES?THE RESERVES?

The revenue plan presented to the The revenue plan presented to the board is projected to leave us with the board is projected to leave us with the same amount of reserves next year as same amount of reserves next year as we have this year we have this year

If we decrease those reserves for this If we decrease those reserves for this budget, there will be less available to budget, there will be less available to support a status quo budget in 2013 -support a status quo budget in 2013 -14 going forward14 going forward

Program reduction would be the resultProgram reduction would be the result

LONG TERM GOALSLONG TERM GOALS

No loss of program No loss of program Long term sustainability of Long term sustainability of

current statecurrent state

COMING NEXTCOMING NEXT

Budget Adoption April 2Budget Adoption April 2ndnd

Budget Hearing May 7Budget Hearing May 7thth Budget Vote May 15Budget Vote May 15thth