1. Scott A. Amo, Superintendent
BUDGET PRESENTATION
April 6, 2010
Scott A. Amo, Superintendent

2. Budget Planning Challenges
Governor’s Proposed GAP Elimination Adjustment ($1,132,925)
Withholding State Aid Payments with “Warning” of Permanent Reduction ($1.6 million)
Lost Interest Income ($34,475)
Current Property Assessment Increases (Plan 0%)
Pending Legislation 55/25 and Impact on Staffing
Health Insurance Uncertainty
Foundation Aid “Frozen” (Again)

3. Budget Assumptions That “Shape” the 2010-2011 Budget Planning
REVENUES
$23 Million increase in commercial property tax assessments
0% increase in all non-commercial property tax assessments
-0.78 % decrease in State Aid (Based on Governor’s Proposal)
-$34,475 in lost interest income
-$336,976 estimated in lost PILOT revenue
$2.75 million applied from fund balance
$200,000 in Capital Debt Reserve applied against debt payment

4. Budget Assumptions That “Shape” the 2010-2011 Budget Planning (cont’d)
EXPENSES
Increases in salaries
6 % increase in health insurance premiums
9% contribution rate for TRS (increase from 7%)
11.51 % contribution rate for ERS (same estimate as current year)
5% average increase in NERIC & BOCES charges

5. (Reported to CVES BOCES October 2009)
How does Beekmantown School District compare to other area schools in enrollment?
District Name
Enrollment Total
Peru Central School District
2,114
Beekmantown Central School District
1,968
Plattsburgh City School District
1,847
Saranac Central School District
1,638
Northeastern Clinton Central School District
1,387
AuSable Valley Central School District
1,235
Northern Adirondack Central School District
949
Chazy Union Free School District
513
Clinton County Total
11,651
(Reported to CVES BOCES October 2009)

6. STATE AID Foundation Aid $11,612,434 $11,485,542 $126,892 1.10%
Projected
Current
Increase or
State Aid Categories
State Aid Projected
State Aid Budgeted
Decrease
Foundation Aid
$11,612,434
$11,485,542
$126,892
1.10%
Excess Cost: Public & Private
$510,328
$390,824
$119,504
30.58%
Transportation Including Summer
$1,977,338
$1,650,978
$326,360
19.77%
Building + Building Reorganization Incentive
$2,537,067
$2,311,450
$225,617
9.76%
BOCES & Special Services
$1,163,139
$959,294
$203,845
21.25%
Software, Library Textbook
$157,101
$159,845
($2,744)
-1.72%
Hardware & Technology
$34,672
$34,565
$107
.31%
GAP Elimination Adjustment & Federal Restoration
($1,132,925) $0
Basic Aid Total
$16,859,154
$16,992,498
($133,344)
-0.78%
*Grand Total
$16,992,439

7. Base Salaries & Benefits
Budget to Budget
Base Salaries & Benefits
Increase or Decrease
% of Total Budget
Employee Benefits
$9,164,214
$8,798,020
$366,194
4.16%
24.47%
Salaries
$16,784,735
$16,237,319
$547,416
3.37%
44.81%
Other Pay (Subs, Home Teaching, Overtime, Stipends)
$832,765
$897,343
($64,578)
-7.20%
2.22%
Salaries & Benefits Total
$26,781,714
$25,932,682
$849,032
3.27%
71.50%
Other Costs
Building Allocations: Per Pupil
$424,693
$428,316
($3,623)
-0.85%
1.13%
PE, Health, Nursing & Athletics
$211,720
$206,220
$5,500
2.67%
0.57%
Student Services
$2,562,784
$2,657,368
($94,584)
-3.56%
6.84%
Educational Technology
$679,058
$588,091
$90,967
15.47%
1.81%
Curriculum & Staff Development
$165,322
$144,013
$21,309
14.80%
0.44%
Building Support
$1,236,700
$1,211,194
$25,506
2.11%
3.30%
Central Office & Other Costs
$693,613
$743,976
($50,363)
-6.77%
1.85%
Debt Service
$3,004,013
$3,008,388
($4,375)
-0.15%
8.02%
Buildings & Grounds
$1,181,222
$1,579,653
($398,431)
-25.22%
3.15%
Transportation
$517,420
$555,719
($38,299)
-6.89%
1.38%
Other Costs Total
$10,676,545
$11,122,938
($446,393)
-4.01%
28.50%
Total Budget
$37,458,259
$37,055,619
$402,640
1.09%
100.00%

8. Budget to Budget Increase
Revenue
Increase or Decrease
Non-Tax Revenue
$21,123,703
$20,405,623
$718,080
3.52%
Real Property Taxes
$16,334,556
$16,649,997
($315,441)
-1.89%
Levy to Levy
Total Revenue
$37,458,259
$37,055,620
$402,639
1.09%
Budget to Budget Increase
Tax Decrease
Tax Rate
($0.664)
$15.69
$16.35

9. Tax Rate History

10. What are the three mandated budget categories used in the School Budget

11. How much of the school budget is paid for by local tax dollars?
Budget Total $37,458,259

12. Revenue Source Comparison$ $

13. What is a Cost Center Allocation?

15. OPERATING EXPENSE COST CONTAINMENTS
Pre-Purchase of Supplies & Materials
Pre-purchase of materials & supplies for from unexpended funds reduces cost center expenses next year
Special Needs Services
Discontinued BOCES purchased services for Occupational Therapist and Physical Therapist for an approximate savings of $75,365.

16. Budget to Budget Increase
IN SUMMARY …
Budget to Budget Increase
Tax
Decrease
Tax Rate
1.09%
($0.664)
$15.69
$16.35

17. ADDITIONAL QUESTIONS/COMMENTS?
OFFICE OF SUPERINTENDENT
BOARD OF EDUCATION
Other Board Members’ Contact Information
Located On District Web Page (
Thank You!