garden city public schools proposed school district budget...

GARDEN CITY PUBLIC

SCHOOLS

Proposed School District Budget

2013-2014

PTA Presentation, May 2013

Our Agenda • The proposed budget by-the-numbers and

the role of the tax levy cap

• Fiscal challenges and cost control efforts

• Initiatives supported by the budget

• Garden City Public Schools profile: Return

on the community’s investment

• Comparisons with similar school districts

• Contingent (“austerity”) budget

• Q & A

2

Proposed overall budget:

$107,602,366

Budget to budget increase:

$3,386,838 or 3.25%

Projected tax levy increase (with STAR):

3.19%

Maximum Allowable Tax Levy: 3.91%

2013-14 Proposed Budget

2012-13 Adopted Budget


$ Change % of Inc. on 12-13 Budget

Personnel Services 57,406,945 58,218,241 811,296 1.41

Equipment 822,911 849,361 26,450 3.21

Contractual 6,747,382 6,414,936 (332,446) (4.92)

Supplies & Materials

1,833,731 1,846,348 12,617 0.69

Tuition 1,880,640 1,718,066 (162,574) (8.64)

Textbooks 390,710 441,726 51,016 13.06

BOCES Services 2,929,811 2,924,938 (4,873) (0.17)

Debt Service 6,173,870 6,778,899 605,029 9.80

Employee Benefits 25,341,478 27,691,851 2,350,373 9.27

Capital Projects 600,000 600,000 - -

Interfund Transfers 88,050 118,000 29,950 34.01

TOTALS 104,215,528 107,602,366 3,386,838 3.25 4

5


Administrative $ 11,557,855

Program $ 79,706,857

Capital $ 16,337,654

TOTAL $ 107,602,366

5


Expenditures

10.74%

74.08%

15.18%

Administrative Program Capital

6

The NOT- a- 2% Tax Levy Cap

• The cap is not exactly a “cap”

• Instead, requires a high level of voter

approval ( a 60% “supermajority”) if the

proposed property tax levy increase goes

beyond the “tax levy limit”

• There is an 8-step formula for determining

the “tax levy limit“; the formula was

followed to determine Garden City’s “tax

levy limit”

• The proposed budget does not require a

supermajority 7

The Tax Levy Cap is NOT…

• A limit on the tax increase in dollars that an individual property owner might pay

• A 2% cap on property tax increases or any tax increase

• A limit on assessment changes

• A direct control on the tax rate

• An end to voting on school budgets

• A one-year issue

• An effective way to control costs and ensure high quality

8

Expenditure Increase in $ Budget

Impact % Tax Impact %

Pension TRS 1,598,244 ERS 568,474 Subtotal 2,166,718 2.07 2.31

Other Benefits 183,655 0.17 0.19

Debt Service 605,029 0.58 0.65 Personnel 787,296 0.75 0.84 Reductions:

Non-Personnel (355,860) (0.32) (0.38)

Total 3,386,838 3.25 3.61

Revenue Offsets 392,799 - (0.42) -State Aid, Other

Total Tax Levy Increase 3.19

Budget Drivers 2013-14

9

10

Pension Contributions (percent of payroll paid by district)

11.84

11.11

8.62

6.19

7.63

8.73

8.60

7.97

5.63

2.52

0.36

0.43

6.84

23.49

2013-14

2012-13

2011-12

2010-11

2009-10

2008-09

2007-08

2006-07

2005-06

2004-05

2003-04

2002-03

2000-01

1990-91

1980-81

16.25

Source: New York State Teachers’ Retirement System 10

11

Health Insurance Costs

$0

$5,000

$10,000

$15,000

$20,000

$25,000

2000 2005 2006 2007 2008 2009 2010 2011 2012 2013

Individual Family

Growth from 2000 to 2013:

Individual 178.76% Family 197.24%

District health

contributions

offset by

increases in

employee

contributions

negotiated in

latest

contracts.

11

Limited Sources of Revenue • Garden City relies extensively (90%) on

property taxes for the funds that allow it to operate its programs. – Eligible for little federal aid, and these grants

have been declining in value

– State aid provides only 4.6% of total revenues. State aid has been reduced by about 8% since 2008.

– Garden City receives no Race to the Top funding, yet must comply with its costly mandates

– Little revenue is generated from interest on deposits, fees, etc.

12

Cost Control Efforts

• All contracts have been renegotiated with terms favorable to the school district

• Continue to reduce/consolidate positions

• “Green initiatives”

• Inclusion in State, County and Village bids and contracts for supplies and materials

• Preventive maintenance for school facilities

• Recycle technology hardware within the district

• Join BOCES technology infrastructure network

• Join consortia—transportation, purchasing, insurance, technology, supplies, etc.

• Control overtime

• Reduce advertising and postage

13

Cost Control Efforts • Maintain excellent district credit rating to keep

borrowing costs down

• Generous support from PTA, SEPTA, Friends of Music, TMA and other community organizations

• Seek and obtain grants

• Reduce low enrollment high school courses

• Apply $2.8 million fund balance to 2013-14 to offset property taxes; use ERS and Workers Compensation reserves for same purpose

• Energy Performance Contract—Saves money without net cost to taxpayers; boilers run on natural gas, a cheaper fuel

• New claims auditor to be selected—Cost to district for this service will be lower in 2013-14

14

15

665.6

677.6

690.4

686.1

679.5

661.5

650.0

646.5

635

640

645

650

655

660

665

670

675

680

685

690

695

2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

FT

Es

Controlling District Personnel Costs

-50.00%

-45.00%

-40.00%

-35.00%

-30.00%

-25.00%

-20.00%

-15.00%

-10.00%

-5.00%

0.00%

Overtime

Equipment

Travel/Conference

Advertising

Legal

Postage

Expenditure Reductions

2008-09 to 2013-14

Use of Reserve Funds


Reserve Estimated

Amount as of

June 2013

Allocation to

2013-14 Budget

Projected

Balance June

2014

Worker’s

Compensation

$ 1,309,352 600,000 709,352

Employee

Retirement

1,081,926 320,000 761,926

Undesignated

Fund Balance

3,100,000 - 3,600,000

17

0.00%

1.00%

2.00%

3.00%

4.00%

5.00%

6.00%

7.00%

04-05 05-06 06-07 07-08 08-09 09-10 10-11 11-12 12-13 13-14

6.95%

6.51%

5.39%

5.93%

4.49%

0.75%

2.91% 3.19% 3.06%

3.25%

Pe

rce

nta

ge

School Year

10 Year Budget Analysis

0.00%

1.00%

2.00%

3.00%

4.00%

5.00%

6.00%

7.00%

04-05 05-06 06-07 07-08 08-09 09-10 10-11 11-12 12-13 13-14

6.79%

4.74%

4.96%

4.09%

4.88%

1.57%

3.94%

2.58%

3.54%

3.19%

Pe

rce

nta

ge

School Year

10 Year Tax Levy Analysis

Inspiring Minds

Empowering Achievement

Building Community

20

GARDEN CITY SCHOOL DISTRICT

Mission Statement Summary

The Budget Challenge

21

Development of Proposed Budget The district’s educational plan evolves from

the mission statement. It is aligned with

projections of revenues and expenditures.

22

Educational Plan

Development of Proposed Budget

• The administrative team, including all principals

and directors, collaborates to identify priorities

and then to reach consensus on necessary

changes

• The Board of Education, after several budget

hearings, directed changes in the

administration’s initial recommendations and

approved the revised proposal for presentation

to the voters

23

24

Initiatives Supported by Proposed 2013-14 Budget

• Preserves programs – No major changes proposed

• No building closures

• Maintains class size guidelines

• Squarely addresses the transition to the

Common Core Learning Standards and its associated high stakes assessments of student achievement

• Preserves the robust high school academic program that prepares our students for college

• Preserves clubs and cocurricular activities

• Adds a robotics team at the middle school

• Retains special programs (FLES, Quest, etc.)

• Retains full-day kindergarten

• Maintains all student support services

– Utilizes reserves, but does not deplete accounts

– Reduces staff judiciously: teacher reductions mainly accomplished due to declines in district enrollment

The Proposed 2013-14 Budget

25

The 2013-14 School District Budget

• Is significantly under the tax levy cap, and therefore

requires only a simple majority for passage

• Allows the school district to maintain a safe, reliable bus

fleet through the purchase of 3 new school buses

• Maintains current policy for busing to and from school

• Provides significant resources for technology upgrades

• Includes funds for possible security upgrades

• Maintains RtI, the continuum of special education

services, and opportunities for diverse learners

• Includes $2.8 million to reduce the potential for a tax spike

in 2014-15

• Provides the resources to maintain Garden City’s

reputation as a high quality school district and a

“destination location”

26

Staffing for 2013-14 Proposed Teacher Reductions –6.5 FTE Rationale

• 1.0 teacher at Stratford Enrollment decrease

• 1.0 grade 6 teacher Enrollment decrease

• One grade 8 core subject team Enrollment decrease

(4.0 FTE) Eng., Soc. Stud., Sci., Math

___________________________________

• .5 part-time HS reading teacher Anticipated decrease in grant funding

6.5 FTE total reductions

---------------------------------------------------------------------------------

• The budget also includes 1.0 FTE teacher position in general education and 1.0 FTE teacher position in special education to be held in reserve to address possible enrollment increases at any level.

27

Program Adjustments

Program • Summer School—HS

• Summer AIS

• Arts in Education

• BOCES Career and

Technical Education

• MS Intramurals

Adjustment • District subsidy

eliminated; students still

able to attend by paying

full cost

• Eliminated

• Funding reduced

• Reserved spaces for

students (“slots”) reduced

• Reduced—3 activities

dropped; boys and girls

lacrosse reduced

28

Not Far From Us… District A

• Over 15 FTE reductions,

includes: teachers from all

levels; includes elimination

of Director of Technology

District B

Over 21 FTE teachers and

an administrator

District C

• 40 FTE, with almost half

being teachers

District D

• Over 33 FTE, about half

being teachers; includes

chairpeople

District E

• Eliminating elementary

health and 2

coordinators; includes

cuts in athletics; reduces

middle school day from 9

to 8 periods

29

Garden City Public Schools:

A National Leader in Education

30

• Excellence in academic achievement

• 98% of students go on to higher education

• 90% of graduates attend 4 year colleges

• 99% of graduates receive Regents diplomas

• 81% received Advanced Regents or Advanced Regents with Honors distinctions

• 79% of Class of 2012 accepted to at least one of Princeton Review’s “Best Colleges”

• Ranked #1 in New York State for percentage of students enrolled in AP courses

• 1 Merit Scholarship winner, 2 Finalists, 2 Semi-Finalists, and 9 Commended Students

• Two National Hispanic Recognition Scholars 31


A “Top” School District

• Every eligible school has been honored by the U.S. Department of Education as a “School of Excellence”: Stratford, Stewart, Middle School and High School

• Middle School honored as “National School to Watch”

• 22 Advanced Placement (computer science on alternate years )+ 9 college level course opportunities; (201) AP Scholars, including 14 National AP Scholars

• Multigrade, multidisciplinary research curriculum

• Successful research programs at middle school and high school that have produced Intel finalists, a Young Scientist Challenge winner, Siemens semifinalists and ISEF first prize winner; highly popular science clubs at elementary schools

• FLES—Instruction in Spanish begins in 2nd grade; program was named “NYS 2011 Outstanding FLES Program”



32

• Small, personalized primary schools featuring extensive focus on literacy and mathematics

• Full range of special education services • Faculty members recognized for professional

contributions, including curriculum development and presentations at prestigious conferences

• GCHS is a seven-time winner of “Scholar-Athlete School of Distinction” Award

• District’s athletics program cited by Newsday as “Best in Nassau”

• GCMS and GCHS were designated as “reward schools” by NYS based on academic achievement. Only 67 schools on Long Island were recognized.

• Extensive --and prudent--use of technology



33

• 2013 NAMM selection as a “Best Community for Music Education”

• Grammy Signature Semi-Finalist winner for past 2 years

• Extensive participation All-County Music and All-County Art Festivals; eight students selected for All-State; student selected for All-Eastern

• Two students recognized in the Long Island Arts Alliance Scholar Artist Program- Scholar Artist & Award of Merit recipients

• Thirty-three students participated in the 2012 All County Art Exhibit

• Marching band placed first at U.S. Scholastic Band Association’s regional finals for the third year in a row

• Drama/musical productions begin in elementary school and continue through high school



34

Comparisons with Similar

Schools

35

How Do We Compare With…? Cold Spring Harbor

East Williston

Great Neck

Jericho

Locust Valley

Manhasset

North Shore

Rockville Centre

Roslyn

Syosset

Herricks

Comparison of Per Pupil Costs Locust Valley

Jericho

$ 24,240

$ 23,265

Great Neck $ 21,354

North Shore $ 20,657

Syosset $ 20,430

East Williston $ 20,229

Roslyn $ 20,094

Port Washington $ 19,007

Rockville Centre $ 18,944

Manhasset $ 18,715

Garden City $ 17,521

Herricks $ 17,006 37

38

Nassau County Tax Rates 2012-2013 CLASS I TAX RATES

RANK SCHOOL DISTRICT CLASS I TAX RATE

45 Locust Valley $ 591.090

46 Cold Spring Harbor $ 592.096

47 Hicksville $ 586.990

48 Garden City $ 556.353

49 Island Park $ 540.929

50 Long Beach $ 495.539

51 Oyster Bay-East Norwich $ 485.505

52 Lawrence $ 476.352

53 Great Neck $ 468.874

54 Manhasset $ 437.119

Administrative Costs Per Pupil Source: Seethroughny.net

39

$774

$1,279

$800

$555 $427

$1,420

$1,606

$950

$1,949

$1,522

$2,188 $2,109 $2,095

$1,342

$0

$500

$1,000

$1,500

$2,000

$2,500

5 Bronxville 0.988

7 Jericho 0.986

16 Scarsdale 0.962

19 Garden City 0.960

20 East Williston 0.960

28 Syosset 0.937

29 Cold Spring Harbor 0.934

46 Herricks 0.909

51 Roslyn 0.901

79 North Shore 0.865

84 Port Washington 0.858

90 Great Neck 0.846

93 Rockville Centre 0.842

94 Locust Valley 0.841

SchoolDigger.com Rankings

% Regents Diploma w/Advanced Designation

89% 87% 85% 83% 83% 80% 80% 78% 76% 75%

71%

63% 58%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

42

2012 Grade 3 ELA

• Jericho 94%

• North Shore 88%

• Garden City 87%

All other districts below this level

43

2012 Grade 4 Math

• Jericho 97%

• Garden City & Herricks 94%


44

2012 Grade 5 ELA

• Jericho 90%

• Manhasset 89%

• Garden City 88%


45

2012 Grade 6 Math

• Garden City 96%


46

2012 Grade 7 ELA

• Garden City 90%


47

2012 Integrated Geometry

Regents Passing

• Syosset 98%

• Garden City, Great Neck, Manhasset 97%

Mastery

• Jericho 73%

• Manhasset 68%

• Garden City 62%


48

2012 English Regents Passing

• Manhasset & North Shore 100%

• Garden City, Jericho, Syosset 99%

Mastery

• Jericho 84%

• Herricks 78%

• Garden City 76%

All other districts are below this level

49

2012 U.S. History Regents

Passing

• Manhasset 100%

• Garden City, Jericho, Syosset 99%


Mastery

• Manhasset 88%

• Jericho 87%

• Garden City 86%


50

2012 Living Environment

Regents Passing

• East Williston 100%

• Garden City, Cold Spring Harbor, Jericho, Syosset 99%


Mastery

• Garden City, Jericho 87%


51

2012 Chemistry Regents Passing

• Manhasset, Cold Spring Harbor 99%

• Garden City 98%


Mastery

• Jericho 52%

• Great Neck 48%

• Garden City, Manhasset 40%

Mandated vs. Discretionary

Spending

52

8%

92%

Discretionary

Mandated/Contractual

State Aid Per Pupil Source: Seethroughny.net

53

$1,440

$1,794 $1,589

$1,246

$2,502

$1,467 $1,453 $1,575

$1,345 $1,550

$2,169

$1,125

$1,640

$-

$500

$1,000

$1,500

$2,000

$2,500

$3,000

Federal Aid Per Pupil Source: Seethroughny.net

54

$411

$1,758

$470

$690 $620

$538 $653 $596

$478 $642

$820

$560 $483

$-

$200

$400

$600

$800

$1,000

$1,200

$1,400

$1,600

$1,800

$2,000

GC Receives Little State and Federal Aid

Combined Federal and State Aid Per Pupil

55

1,851

3,552

2,059 $1,936

$3,122

$2,005 2,106 2,171 1,823

2,192

2,989

1,685

2,123

-

500

1,000

1,500

2,000

2,500

3,000

3,500

4,000

Contingent (“Austerity”) Budget

• What will happen if the district has to adopt a contingent (“austerity”) budget? – If the budget vote fails, the Board of Education would be

required to adopt a contingent (“austerity”) budget

– Under the new tax levy cap law, the district would have a 0% tax levy cap. This means the school district could not collect any more revenue through property taxes than it collected this year (approximately $93.8 million).

– This would require a reduction of $2.9 million from the budget

– All contractual and debt service obligations for 2013-14 would remain in effect. All contingent budget (“austerity”) rules would still apply.

56

2013-14 School Year Under

Contingency

2013-14 Budget, as proposed:

$107,602,366

Contingent Budget Cap:

$104,608,327

Required Reduction:

($2,994,039)

Increase over 2012-13 under

contingent budget: 0.39%

• Question: What reductions would be required in a contingent (“austerity”) budget?

– Areas that would be eliminated include all capital purchases (such as computer equipment and school buses), non-emergency facility maintenance, summer enrichment, the Winter Program for Kids, continuing education, and after-school child care program

– Additional cuts could be made in athletics, clubs, supplies and materials, music and drama, and field trips, among others

– Academic programs could also be cut; class sizes could be increased

– On the other hand, all existing contractual obligations would have to be honored.

58

Contingent (“Austerity”) Budget

• A $2.9 million dollar reduction is equivalent to:

– All interscholastic athletics and all co-curricular

activities plus the entire Health Services Department

– All school supervision personnel—Principals,

Assistant Principals and support staff

– All bus drivers, bus attendants, mechanics and

school bus purchases

– Entire Guidance Department, Psychological Services

and Social Work Services

– All equipment, supplies, materials and textbooks

– About 32 teachers

59

Estimate Your Taxes!

http://www.gardencity.k12.ny.us/UserFiles/Ser

vers/Server_879883/File/Taxes2013.htm

60

http://www.gardencity.k12.ny.us/UserFiles/Servers/Server_879883/File/Taxes2013.htm

http://www.gardencity.k12.ny.us/UserFiles/Servers/Server_879883/File/Taxes2013.htm

Don’t forget to vote on May 21st !

61

garden city public schools proposed school district budget...

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