1. 2018-2019 School Budget Hearing

2. Agenda Propositions 2018-2019 Proposed Budget Expenses in 3-Parts
Revenues
Budget highlights
Tax Levy
Bus Purchases
Capital Reserve Fund
Board Candidates

3. Proposition I 2018-2019 Proposed Budget
Voter authorization to approve a budget in the amount of $23,595,133 and levy the necessary tax

4. 3-Component Budget Administrative Component Capital Component
Program Component

5. Administrative Component
All expenses related to running & managing the school.
Board of Education
Expenses for the board of education, district clerk, election supplies and services.
Chief School Admin. Office
Superintendent and clerical salaries, equipment, materials and supplies.
Admin. Services
Expenses for the business office, auditing, tax collection, personnel, legal services, public information, and records management.
Central Services
Expenses for mailing and postage.
BOCES Services, Ins., Dues
Includes charges for the BOCES administrative and capital budgets, property and liability insurance, and school association dues.
Staff Supervision
Instructional building administrators and clerical salaries, equipment, materials and supplies.
Employee Benefits
Retirement, Social Security, Workers Compensation, and health insurance expenses for administrative salaries.

6. Administrative Budget
Description
$+/(-)
%/(%)
Board of Education
11,860
11,479
(381)
(3.21)
Chief School Administrator’s Office
171,943
176,198
4,255
2.47
Administrative Services
263,862
279,130
15,268
5.79
Central Services
4,585
4,786
201
4.38
Special Items - BOCES Services,
Insurance, Dues
607,663
650,865
43,202
7.11%
Staff Supervision
497,214
518,696
21,482
4.32
Employee Benefits
557,218
553,207
(4,011)
(.72)
TOTAL Admin
$2,114,345
$2,194,360
$80,015
3.78%
Board of Education contractual expenses decreased 3.21% due to only offering new board members online training. Items under this section include School Board Dues to St. Lawrence county, New Board member training, rural schools association, policy services, district clerk professional development and voting machine set-up.
Chief School Administrator’s office increased 2.47%. This area includes the Superintendent salary (2.5% increase), secretary salary (3% increase), contractual expenses, supplies and BOCES professional development.
Administrative services includes finance (business office salaries, contractual, supplies, BOCES Services, auditing services, tax collection services, cooperative purchasing, fiscal agent fees), legal services, BOCES Employer/Employee relations specialist, and public information (employment ads, etc). This section increased greater than 3% due to the addition of Forecast 5, which is a BOCES aidable service.
Central services is the BOCES print shop which increased 4.38%. We allocate 5% of the total print shop charge to the administrative budget. The other 95% is allocated to the Program budget. The increase was set by SLL BOCES.
Special Items, which includes property and liability insurance expense, BOCES Administrative and Capital charges and school association dues, increased $43,202 or 7.11%. The primary reason for the large increase is in BOCES charges for Administrative expenses. This category alone increased $40,522.
Staff Supervision is increasing of 4.32%. Staff supervision consists of Building Principal and secretary salaries, contractual expenses, and materials & supplies. Principal salaries are increasing 3.90%. The negotiated increase is 3%, however, we had to budget 2 ½ months salary for Jon Sovay. This resulted in an additional increase.
Employee benefits are decreasing $4,011 due to a decrease in compensated absences.
Overall administrative expenses are increasing 3.78% or $80,015.

7. Capital Component
All expenses related to the operation and maintenance of the facilities
Operations & Maintenance Salaries
Salaries for custodians and maintenance workers.
Fuel, Utilities, Water, & Sewage Charges
Includes natural gas, fuel, phone, electricity, water and sewer charges for the district.
Contractual Expenses
Expenses for service contracts for alarm systems, elevators, and other building operations.
Equipment, Materials, & Supplies for Operations / Maintenance
Includes building materials, supplies, and equipment for the district.
BOCES Services
BOCES charges for solid waste disposal and health and safety coordinator, shared facilities director.
Bus Purchase
Represents the purchase price for new school buses.
Debt Service
Includes principal and interest for school district debt and borrowing.
Interfund Transfers
Includes transfers to the capital fund for a building condition survey.
Employee Benefits
Retirement, Social Security, Workers Compensation, and health insurance expenses for capital salaries.

8. Capital Budget Description 2017-2018 2018-2019 +/(-) %/(%) 465,559
Salaries
465,559
443,290
(22,269)
(4.78)
Fuel, Utilities, Water & Sewage, telephone, trash removal
282,225
251,625
(30,600)
(10.84)
Contractual Expenses
87,510
82,055
(5,455)
(6.23)
Equipment, Materials, Supplies
137,770
BOCES Services
84,792
90,700
5,908
6.97
Debt Service
1,778,326
2,037,422
259,096
14.57
Interfund Transfers
Employee Benefits
405,357
402,237
(3,120)
(.77)
TOTAL Capital
$3,241,539
$3,445,099
$203,560
6.28%
Salaries are decreasing 4.78%. There is a decrease due to a cleaner retirement. A cleaner was budgeted in the budget and retired 3/29/17. The retirement was unexpected and already included in the budget.
Fuel, utilities, water & sewer, telephone charges and trash removal are decreasing 10.84% or $30,600. The electricity budget is decreasing $8,000 and the natural gas budget is decreasing $22,600 both to fall in line with recent historical actuals and budgets.
Contractual expenses are decreasing $5,455 or 6.23% primarily due to a reduction in the budgeted refund of real property taxes. The budget falls in line with historical actuals.
Equipment and materials & supplies budgets are remaining the same.
BOCES Services is increasing 5,908 or 6.97%. The BOCES services expense includes the shared facilities director, waste removal, phone charges, and safety/risk management. Telephone interconnect and e-ratable phone charges account for $2,559 of the increase while the facilities director increase is 2,482.
Debt Service is increasing $259,096 or 14.57% due to permanent financing of our recently completed capital project.
Employee benefits are decreasing 3,120 due to salary reductions and decreases in retirement, social security and Medicare and worker’s compensation expense. Although health insurance premiums are increasing 7%, this increase is offset by an increase in negotiated employee contributions.

9. Program Component All expenses related to student programs
Instructional Salaries
Salaries for teachers, school counselors, therapists, librarians, teacher assistants, and substitute teachers.
Non-Instructional Salaries
Salaries for monitors and teacher aides for Special Ed.
Instructional Equipment & Supplies
Includes equipment, materials, and supplies for instruction.
Instructional Contractual
Includes costs for teacher conferences and travel, tuition charges from other schools, copier leases and equipment repair.
Textbooks
Includes textbooks for the district and non-public school students.
BOCES Services
Includes BOCES contracted services for disabled and general education students; also includes professional development activities through BOCES.
Technology
Expenses for the computer technology department including salaries, BOCES charges, computer hardware and software.
Health Services
Health services, including school nurses.
Co-curricular and Interscholastic Athletics
Salaries for coaches and club advisors, as well as expenses for materials, supplies, and officials.
Pupil Transportation
Includes costs for student transportation.
Interfund Transfers
Includes transfers to the Federal and school lunch funds.
Employee Benefits
Retirement, Social Security, Workers Compensation, health insurance expenses and retirement incentives for program salaries.

10. Program Budget Description 2017-2018 2018-2019 $+/(-) %/(%) 5,196,623
Instructional Salaries
5,196,623
5,250,485
53,862
1.04
Non-Instructional Salaries
648,023
653,273
5,250
.81
Equipment & Supplies
84,000
85,500
1,500
1.79
Contractual
285,428
329,836
44,408
15.56
Textbooks
64,800
BOCES Services
3,219,927
3,203,015
(16,912)
(.53)
Technology
381,019
558,589
177,570
46.60
Health Services
121,269
122,535
1,266
Co-curricular & Athletics
245,648
245,260
(388)
(.16)
Transportation
1,095,967
1,084,754
(11,213)
(1.02)
Interfund Transfers
40,000
56,500
16,500
41.25
Employee Benefits
6,025,524
6,301,127
275,603
4.57
Total Program
$17,408,228
$17,955,674
$547,446
3.14%
Instructional Salaries – negotiated increase of 3%, actual increase is only 1.04% due to several teacher retirements.
Non-Instructional salaries – increase 5,250 or less than 1%. The negotiated increase is 3%, the actual increase is less due to 3 teacher aid retirements and in some cases, lower salaries compared to budget due to CSEA negotiations.
Equipment & Supplies – slight increase of $1,500 to cover additional costs of copy paper.
Contractual – Includes conferences or other contractual in addition to tuition costs for regular and special education students. This budget category is increasing $44,408 or 15.56% primarily due to a special education foster care placement at Lowville Academy.
Textbooks – No change. Estimated textbook aid totals $57,031
BOCES Services – decreasing 16,912 or .53% - increase in teaching services of $39,119 which includes 1 additional day of model schools. Decreases as follows $25,557 in special education programs, $5,432 in occupational programs at Seaway Tech, $12,616 in summer school for regular education and $12,426 in library services.
Technology – Increasing 17,570 or 46.6%. $150,000 or nearly 85% of this increase is due to implementing an E-Rate Category II project which includes updates to district infrastructure for internal connections, wiring, Wi-Fi, etc. $25,581 of the total increase is in BOCES services to cover iReady software.
Health services – slight increase of 1,266 or 1.04%, 3% salary increases and a decrease in substitute expense budget.
Co-curricular & athletics - decrease of 388 or .16%. Increase of 3,000 in contractual to cover official expense increases, increase of $2,245 in coaching salaries, and $2,500 increase in pay for timekeepers, shot clock, score book. All increases are offset by a $8,500 decrease in equipment expense. The equipment expense decrease is the lease on the fitness center equipment, which has to be coded under the debt service section of the budget.
Transportation – decreasing $11,213 or 1.02%. Salaries are decreasing 13,263 due to bus driver retirements. Diesel fuel is increasing 6,870 and natural gas and electricity have a net decrease of 7,650.
Interfund transfers – Increasing $10,000 to cover increases in district 20% local share requirement for the summer 4408 special education program. The actual was $49,977 and the budget for this category is now $50,000. Interfund transfer budget is also Increasing $6,500 to cover transfer to school lunch fund for negative account balances at 6/30 per new policy.
Employee benefits –increasing 4.57% or $275,603. The employee’s retirement rate is remaining flat at 15%. The employees retirement budget is decreasing 8,110 from the budget due to a slight decrease in salaries. Teacher’s retirement expense is increasing $57,226 due to an increase in the Teacher’s Retirement rate (9.8% to 10.63%). Health insurance premiums are increasing 7% over rates. The health insurance budget is increasing $256,512 over The worker’s compensation budget is decreasing 8,661, a 5.92% decrease over the budget. The union benefits budget is decreasing $24,000 in retirement incentives and sick leave pay-outs over the budget due to less retirees.

11. % of 3-Part Budget Components to Total Budget

12. 2018-2019 Expenditure Budget 8% 8% 6% 34%
Salary and benefits account for 65.87% of budgeted expenditures.
34%

13. Per Pupil Expenses
**Source: Benchmark Comparisons (seethroughny.net)

14. Revenue Budget Description 2017-2018 2018-2019 $+/(-) %/(%)
Real Property Taxes
$6,389,134
$6,534,756
$145,622
2.28
Other Tax Items
30,606
49,074
18,468
60.34
Charges for Services
1,500
Use of Money & Property
17,000
38,500
21,500
126.47
Miscellaneous Revenue
260,000
255,500
(4,500)
(1.73)
State Aid
15,120,083
15,728,566
608,483
4.02
Federal Aid
15,000
Appropriated Fund Balance
462,569
483,253
20,684
4.47
Use of Reserves
468,220
488,984
20,764
4.43
TOTAL
$22,764,112
$23,595,133
$831,021
3.65%
2.28% increase in the tax levy as approved by the board on April 3, Remains under the calculated 2% tax cap.
Other tax items include PILOTS (Payments in lieu of taxes) and interest/penalties collected from taxes. This revenue category is increasing significantly due to a PILOT agreement between St. Lawrence County Industrial Development Agency and St. Lawrence Gas Company. The PILOT revenue will continue to increase through
Charges for services is money budgeted from NNCS providing transportation to Seaway Technical Center for student programs. This revenue category budget has no change.
Use of money and property includes interest earnings, property rental and equipment rental. This category is projected to increase $21,500 from to due to an increase in interest earned on investments.
Miscellaneous revenue includes Medicare Part D reimbursement, refunds/revenue from prior year expenses, fuel depot usage charges, e-rate reimbursement and other various revenue items. This category is decreasing a total of $4,500 due to a $120,000 decrease in the estimated BOCES refund and a $4,500 decrease in E-rate category I (phone) revenue offset by a $120,000 increase in other revenues (E-rate Category II project reimbursement.
State aid is increasing 4.02%. The state aid categories include foundation aid, building aid, transportation aid, high cost/excess cost aid, private excess cost aid, lottery aid, BOCES aid, and instructional materials aid. Foundation aid is increasing $389,893 or 3.82% over the budget Building aid is increasing $221,821 over the budget due to the new capital project. BOCES aid is increasing nearly $11,000 due to an increase in program costs and services. Transportation aid is decreasing $19,222 due to a decrease in actual expenditures during
Federal aid revenue budget includes Medicaid claim reimbursement. This revenue category is remaining flat.
The appropriated fund balance is increasing $20,684 to close the gap between expenses and revenues and the use of reserve category is increasing $20,764 in line with our approved reserve policy.

15. Revenue Budget

16. Total Budget Administrative Budget $2,194,360 Capital Budget 3,445,099
Program Budget
17,955,674
Total Budget
$23,595,133
(Total Revenues)
(23,595,133)
Estimated Tax Levy Increase
2.28%

17. 2018-2019 Budget Highlights Remains in compliance with 2% tax cap law
To balance the budget
Appropriates $483,253 in fund balance
Appropriates $488,984 in reserves funds
Addition of the following positions
.50 FTE Social Studies Teacher
2.28% tax levy increase

18. Tax Levy in Dollars ($) and Increase in Percentage %
This is the percentage increase in the total tax levy. These percentage increase does not reflect increases in actual tax bills or tax rates. The tax levy in was 6,263,857, 6,389,134 in 17-18, and $6,534,756 scheduled for

19. Defeated Budget Under the Tax Cap
If the first budget is defeated, the district can:
Resubmit the defeated budget again
Submit a revised budget
Adopt a Contingent Budget
If the budget is re-submitted and defeated a second time
No increase in tax levy is allowed (0%)
If the District adopts a contingent budget

20. Proposition II 2018-2019 Bus Purchase Resolution
RESOLVED, Shall the Board of Education purchase and, at the option of the Board, finance three (3) student transportation vehicles at an estimated cost not to exceed $251,000, including necessary furnishings, fixtures, and equipment of all other necessary costs incidental thereto and to expend a total sum not to exceed $251,000 which is estimated to be the total maximum cost thereof, and levy a tax which is hereby voted for the foregoing in the amount of $251,000, which shall be levied and collected in annual installments in such years and in such amounts as may be determined by the Board of Education and in anticipation of the collection of such tax, bonds, notes or installment purchase contracts are hereby authorized to be issued or executed at one time, or from time to time, in the principal amount not to exceed $251,000 and a tax is hereby voted to pay the interest on said obligations when due.

21. Proposition II 2018-2019 Bus Purchase Resolution
Rationalization and Benefits
Receive 90% state aid on transportation and bus purchases
Allows district to achieve and maintain a regular bus rotation schedule of 7 years
Maximizes trade-in value thereby decreasing new bus purchase cost
Reduces maintenance needs and cost (labor and parts)
Remain up-to-date with emissions and technology
Maximizes student safety

22. Proposition III Board of Education Candidates
Vote for 3 vacant seats, three-year term
4 candidates
George Fulk
Stephen Markum
Joe Colon
Kat Lavigne
Public is entitled to write-in

23. Thank You
The Annual Budget Vote and Election of Board of Education Candidates is Tuesday, May 15, from 12:30 pm to 8:30 pm in the District Board Room at the Senior High School