2012-2013 Budget Presentation

2012-2013 Budget PresentationPublic HearingMay 8, 2012Dates to RememberPUBLIC HEARINGTuesday, May 8, 20127:00 p.m.Distance Learning Room #127

ANNUAL MEETING AND ELECTIONTuesday, May 15, 201212:00 Noon to 8:00 p.m.Auditorium Lobby

Propositions To Be Voted OnTo adopt the annual budget of the School District for the fiscal year 2012-2013 and to authorize the requisite portion thereof to be raised by taxation on the taxable property of the District.That the Board of Education be authorized to expend up to $150,000 from the existing Transportation Vehicle Replacement Reserve Fund and to authorize the requisite portion thereof to be raised by taxation on the taxable property of the District for the purchase of one (1) school bus; one (1) truck and to expend therefore a gross sum not exceeding $150,000.To elect one member of the Board of Education for a five year term commencing July 1, 2012 and expiring on June 30, 2017 to succeed Brian Patterson whose term expires on June 30, 2012.AssumptionsRetirementsTeaching Assistant will not replaceBuilding Maintenance Mechanic must replaceCSE Chairperson will not replaceShared ServicesPrattsburgh, Hammondsport and Avoca will be expanding our shared special education offerings.Bond Refunding SavingsContractual SettlementsCSEA 2%Confidential/Managerial 1.75% Administrative 2%

4AssumptionsEmployee BenefitsState Enforced Rates:TRS - 11.84 % of salaries up from 11.11% in 11-12ERS 18.9% of salaries up from 16.3% in 11-12Locally Managed Rates:Health Insurance rates increase by 2%CSEA members change plans and increase contributionConfidential/Managerial and Administrative increase contributionWorkers CompensationPremium increase of 7,792 following last years decrease of 6,281BOCES OCCUPATIONAL EDUCATION SAVINGSDue to the aging out of two very large grade levels at the high school, enrollment in BOCES Career and Technical Education Programs has declinedTuition charges for these programs is based on the actual enrollment during the 2010-11 school yearFor 12-13 we will realize a savings of 110,892We do not anticipate any significant savings in future years in these programs , since enrollment has leveled offAssumptionsBudget PropositionTo adopt the annual budget of the School District for the fiscal year 2012-2013 and to authorize the requisite portion thereof to be raised by taxation on the taxable property of the District.2012-2013 Proposed Administrative Budget2011-12 BUDGET2012-13 PROPOSED BUDGETBOARD OF EDUCATION$10,397 $9,000 BUSINESS ADMINISTRATION$407,366 $416,167 OTHER CENTRAL SERVICES$126,199 $126,205 BOCES$169,940 $159,353 CURRICULUM DEVELOPMENT$33,483 $42,719 SUPERVISION-REGULAR SCHOOL$195,438 $197,582 EMPLOYEE BENEFITS$181,314 $184,814 $1,124,137 $1,135,840 Notable Changes:Increase in Costs for Auditing ServicesIncrease for Additional Training for Implementation of APPRTRS/ERS and Health Insurance Increase2012-2013 Proposed Program Budget2011-12 BUDGET2012-13 BUDGETINSTRUCTION$2,653,340 $2,748,582 STUDENTS WITH DISABILITIES$1,062,239 $896,494 OCCUPATIONAL EDUCATION$641,161 $531,449 LIBRARY & MEDIA$86,648 $88,500 COMPUTER ASSISTED INSTRUCTION$284,722 $303,080 HEALTH/PSYCHOLOGICAL/CO-CURRICULAR$194,122 $194,156 INTERSCHOLASTIC PROGRAM$130,736 $131,576 TRANSPORTATION$577,097 $570,837 COMMUNITY SERVICES$10,500 $10,500 EMPLOYEE BENEFITS$1,968,758 $2,007,529 $7,609,322 $7,482,702 Notable Changes:Decrease in Special Education CostsDecrease in CTE CostsShift of Phone Service Costs to BOCESTRS/ERS & Health Insurance Increase

2012-2013 ProposedCapital Budget2011-12 BUDGET2012-13 BUDGETOPERATION OF PLANT$490,462 $475,468 MAINTENANCE OF PLANT$99,410 $100,560 REFUND ON REAL PROPERTY TAXES$2,500 $2,500 EMPLOYEE BENEFITS$163,113 $174,750 DEBT SERVICE$2,519,200 $2,374,665 $3,274,685 $3,127,943 Notable Changes:Shift of Costs for Phone Services to BOCES CodeTRS/ERS and Health Insurance Cost IncreasesDecrease in Costs for Debt Service due to Refunding of BondsRefunding BondsOriginal Amount $7,440,000Issued on 8/15/02 Last Maturity on 6/15/19Callable on 6/15/12CALLABLE - A bond that can be redeemed by the issuer prior to its maturity. Principal Balance on 6/30/11 - $4,060,000Average Coupon 4.38% - reissued at 1.98%

Debt Service SavingsYEAR END JUNE 30:PRINCIPALINTERESTDEBT SERVICE TOTALNEW DEBT SERVICE TOTALESTIMATED BUDGET SAVINGS2012440,000172,610612,610554,79357,8172013460,000155,010615,010519,32595,6852014475,000136,610611,610518,70092,9102015495,000117,610612,610515,65096,9602016510,00097,191607,191512,30094,8912017535,00075,516610,516513,65096,8662018560,00052,110612,110514,55097,5602019585,00026,910611,910515,00096,910TOTAL4,060,000833,5674,893,5674,163,968729,599

Debt Service

DESCRIPTION11-1212-13DIFFERENCE10.2 PRINCIPAL$440,000 $425,000 ($15,000)10.2 INTEREST $86,305 $47,163 ($39,142)10.2 INTEREST $86,305 $47,162 ($39,143)BOND AND EXCEL PRINCIPAL$1,120,000 $1,150,000 $30,000 BOND AND EXCEL INTEREST$366,670 $352,670 ($14,000)BOND AND EXCEL INTEREST$366,670 $352,670 ($14,000)EST P & I NEW 495,766 SB $53,250 ($53,250)TOTAL DEBT SERVICE$2,519,200 $2,374,665 ($144,535)13% of Budget ChangesComponent% of Budget11-1212-13% ChangeAdministrative9.67%$1,124,137$1,135,8401.04%Program63.70%$7,609,323$7,482,702-1.66%Capital26.63%$3,274,685$3,127,943-4.48%$12,008,145$11,746,485-2.18%2012-2013 Budget Appropriations07-0808-0909-1010-1111-1212-13Base Line Budget $ 9,220,908 $ 9,679,703 $ 9,721,453 $ 9,721,198 $ 9,488,944 $ 9,371,820 Debt Service $ 721,512 $ 1,748,239 $ 2,997,000 $ 2,520,778 $ 2,519,200 $ 2,374,665 Total Budget $ 9,942,420 $ 11,427,942 $ 12,718,453 $ 12,241,976 $ 12,008,144 $ 11,746,485 Difference From Prior Year $ 1,485,522 $ 1,290,511 $ (476,477) $ (233,832) $ (261,659)2012-2013 Budget AppropriationsREVENUESRevenueState Aid Largest Source of RevenueDetermined by Various Formulas in NYS Budget ProcessFoundation Aid general operating aidBuilding Aid aid on capital construction projectsHigh Cost/Excess Cost aid for student program costs above an established thresholdBOCES Expense Driven Aid based on est. RWADA of 77.8%Transportation Expense Driven Aid ratio est. to be 81.7%Instructional Materials - based on statewide per pupil amount for Textbooks, Software, Library Materials and Computer HardwareReal Property Taxes Second Largest Source of Revenue Limited by Tax Levy Limit FormulaTax Levy LimitFormula to calculate maximum tax levyBegins with 2012-13 school year budgetIn effect through at least 2016-17. Thereafter it remains in effect only so long as regulation and control of residential rents and evictions (i.e., rent control) laws are in placeReported to NYS Comptroller on 3/1/12

Tax Levy LimitExclusionsThe law allows local governments to exclude levy necessary to support the following: Pension contributions due to increases in the statewide contribution rate over 2 percentage points Expenditures resulting from court orders or judgments arising out of tort actions that exceed 5% of the total tax levied in the prior fiscal year The local portion of capital expenditures (school districts only)

Prior year tax levy $2,478,262.00 Tax base growth factor (.46%)X1.0046= $2,489,662.01 Prior year PILOT+$9,525.09 = $2,499,187.10 Prior year exemptions (capital levy, court orders)-Adjusted Prior Year Levy= $2,499,187.10 Allowable Growth Factor (lessor of 2% or CPI)X1.02= $2,549,170.84 PILOTS for coming year- $12,050.31 = $2,537,120.53 Available carryover+0Tax Levy Limit= $2,537,120.53 Coming School Year Exemptions+$6,023.00 Maximum Allowable Levy=$2,543,143.53 Differences Over Previous Year $64,881.53 % Change Over Previous Year2.62%Tax Levy LimitAvoca Central School District Proposed Tax Levy

$2,525,349

1.9%21RevenueOther RevenuesPilot PaymentsInterest and Penalties on Real Property TaxesAdmissions and Other Charges/FeesInterest and EarningsRefund of Prior Year Expenses (BOCES)Debt Service TransferDebt Service Reserve Funds to cover the local share of the Capital Project CostsFund BalanceFunds remaining at the end of the prior yearRevenue Comparisons2011-20122012-2013DifferencePROPERTY TAXES (@ 1.9%) 2,478,262 2,525,349 47,087 STATE AID 9,114,632 8,806,486 (308,146)OTHER REVENUES 108,250 114,650 6,400 DEBT SERVICE TRANSFER 150,000 150,000 - FUND BALANCE 157,000 150,000 (7,000)TOTAL 12,008,144 11,746,485 (261,659)RevenueTax Levy and rate2012-2013 Proposed Tax LevyGST BOCES 2012-2013 TAX LEVY % CHANGE COMPARISONProposed Tax RateTax Rate Per Thousand2011-20122012-2013% ChangeProjected (May)$14.04 $14.06 0.14%Actual (August)$13.87 UnknownTax Rate Per Thousand2011-12 FULL VALUE TAX RATE COMPARISON STAR ProgramThe following chart identifies the impact basic and enhanced STAR exemptions have on a $50,000 and $100,000 home assessed at Full Market Value.

2012-2013Basic Star Exemption on a home at Full Market ValueEnhanced Star Exemption on a home at Full Market ValueMarket (True) Value$50,000 $100,000 $50,000 $100,000 Less STAR Exemption$30,000 $30,000 $60,100 $60,100 Taxable Property Value$20,000 $70,000 $0 $39,900 True Value Rate/$1,000$14.06 $14.06 $14.06 $14.06 Property Tax Levy w/o STAR$703 $1,406 $703 $1,406 STAR Exemption($421.80)($421.80)($845)($845)Tax Levy with STAR$281 $984 $0 $561 Proposition #2 Vehicle ReplacementThat the Board of Education be authorized to expend up to $150,000 from the existing Transportation Vehicle Replacement Reserve Fund and to authorize the requisite portion thereof to be raised by taxation on the taxable property of the District for the purchase of one (1) school bus; one (1) truck and to expend therefore a gross sum not exceeding $150,000.Proposition #3 Board Member ElectionTo elect one member of the Board of Education for a five year term commencing July 1, 2012 and expiring on June 30, 2017 to succeed Brian Patterson whose term expires on June 30, 2012Salary Disclosure NoticeSUPERINTENDENT2011-122012-2013WAGES$117,835.00 $121,075.00HEALTH INSURANCE$ 4,828.00 $4,924.80LIFE INSURANCE$ 20.40 $15.96SOCIAL SECURITY$ 6,621.60 $6,826.20MEDICARE$1,708.61$1,755.58DENTAL/VISION$ 264.00 $300.00105 (H)$ 675.00 $650.00TOTAL BENEFITS$ 14,117.61 $14,472.54TOTAL$131,952.61 $135,547.54The New York State District Report Card2010-11 Comprehensive Information ReportNYS School Report Card Students with DisabilitiesStudent Counts as of October 6, 2010This School Similar District All NYS SchoolsStudent Placement- % of Time Inside Regular ClassroomCount of Students w/Disabilities% of Students w/Disabilities% of Students w/Disabilities% of Students w/Disabilities80% or more4065.60%56.10%56.20%40% to 79%69.80%20.60%11.90%Less than 40%1524.60%21.10%23.10%Separate Settings00.00%1.60%6.00%Other Settings00.00%0.50%2.90%School-age Students w/Disabilities Classification RateThis School Similar DistrictAll NYS SchoolsSpecial Ed Classification Rate10.70%13.90%13.00%Overview of School PerformanceLevel Descriptors Level 1not meeting learning standardsLevel 2partially meeting learning standardsLevel 3meeting learning standardsLevel 4meeting learning standards with distinction

% of Students Who Scored at or Above Level 3 2010-11# testedAvocaNY State PublicELA Grade 34269%56%ELA Grade 43253%57%ELA Grade 53554%54%ELA Grade 64078%56%ELA Grade 73743%48%ELA Grade 83757%47%% of Students Who Scored at or Above Level 3 2010-11# testedAvocaNY State PublicMATH Grade 34260%60%MATH Grade 43269%67%MATH Grade 53577%66%MATH Grade 64083%63%MATH Grade 73669%65%MATH Grade 83759%60%% of Students Who Scored at or Above Level 3 2010-11# testedAvocaNY State PublicSCIENCE Grade 43297%88%SCIENCE Grade 837100%72%SECONDARY LEVEL English5786%80%SECONDARY LEVEL Math5789%81%2010-11 Regents Results2010-11# Tested65% or HigherNY State PublicAlgebra 2/Trigonometry4264%64%Comprehensive English5184%84%Comprehensive Spanish1894%94%Geometry2488%75%Global History4877%69%Integrated Algebra4078%73%Living Environment3194%81%Physical Setting/Earth Science3597%72%Physical Setting/Physics2374%79%U.S. History4676%80%Other School Report Card Information2010-11 PreK-12 ENROLLMENT5102010-11 FREE & REDUCED LUNCH42%2009-10 ATTENDANCE RATE95%2008-09 STUDENT SUSPENSIONS4%GRADUATION RATE 2006 COHORT81%NYS School Report Card Fiscal Accountability Supplement2009-10 School YearGeneral EducationSpecial EducationThis School DistrictInstructional Expenditures$5,587,917 $1,571,880 Pupils58074Expenditures Per Pupil$9,634 $21,242 Similar District GroupInstructional Expenditures$1,481,223,830 $557,598,918 Pupils161,58824,572Expenditures Per Pupil$9,167 $22,692 All NYS SchoolsInstructional Expenditures$30,088,158,593 $11,362,166,093 Pupils2,709,505422,576Expenditures Per Pupil$11,105 $26,888 2009-2010 School YearThis DistrictSimilar District GroupAll NYS SchoolsTotal Expenditure Per Pupil$20,824 $18,515 $19,921 2012-13 Budget Presentation Thank you for coming!