1. Massena Central School District 2012-2013 Budget 5/10/20151

2. 2 Revenues=Expenses State AidSalaries Property TaxesBenefits Reserves/SavingsSupplies Utilities Transportation Maintenance & Repairs Building projects

3.  Frozen state aid coupled w/ Gap Elimination Adjustments  Shrinking tax roles  Tax levy cap  Long range planning  Managing our fund balance  Sustainability 5/10/20153

4.  Frozen foundation aid (not tied to expenses ) ◦ Gap Elimination Adjustment ◦ Possibility of $200 million to be shared ◦ Highly dependent on state aid (54 percent of budget)  Tax levy cap ◦ Budgets that meet the cap need a majority to pass. ◦ Budgets greater than cap need 60+% to pass. ◦ Not a tax cap ◦ Not 2 percent 5/10/20154

5.  Declining tax rolls Fewer properties to share tax burden  Taxpayer fatigue Resident cannot/will not accept substantial tax increases  Revenue trends As state aid falls, the district is forced to rely on using fund balances and local taxes 5/10/20155

6.  Salaries  Benefits ◦ Health insurance, pension costs (state required)  State mandates ◦ Special education ◦ Reporting ◦ Teacher and principal evaluation process (APPR) ◦ New standardized curriculum (Common Core) 5/10/20156

7.  Transportation ◦ Fuel costs ($5-6 gasoline) ◦ Buses 5/10/20157

8. 8 Making careful use of “savings” to balance today’s needs with our future fiscal survival  Reallocate $8.7 million in uncommitted employee benefits reserve fund  Use unappropriated fund balance to minimize tax impact and to protect programs

9. YearAmount 2010-2011$1,778,605 2011-2012-$2,597,389 2012-2013-$4,002,811 2013-2014-$4,851,877 2014-2015-$5,612,590 2015-2016-$5,081,114 5/10/20159 *Fund balance reaches $0 mid-year - -----

10.  45 positions cut Position cuts resulted in eliminating electives with minimal enrollment, increased class sizes and district personnel shared between schools. 5/10/201510 Current Educational Programs  Pre-Kindergarten  Junior Kindergarten  Alternative Education  International Baccalaureate  Tech Prep  Credit Recovery, 3-5  Educational Support Center  Band, Orchestra & Chorus  Special Education Program

11. 5/10/201511 Looking for savings:

12. Expenditures: Personnel Cost$820,000 BOCES370,000 Transportation550,000 Contractual & Other-190,000 Sub Total$1,550,000 Revenues: Property Tax Revenue*$380,000 State Aid1,560,000 Miscellaneous-390,000 Sub Total$1,550,000 * Allowable tax levy limit 2.9 percent 5/10/201512 At a glance: What’s changing?

13. 5/10/201513 2,649 2,843 2,945

14. Expenditures GENERAL SUPPORT 2011-12 Final Budget 2011-12 Amended Budget 2012-13 1 st Edition Budget Change $ Change % Board of Education 40,17043,77842,709(1,069)-2.4% Central Administration 144,425143,725152,1658,4405.9% Finance 383,931379,116357,557(21,559)-5.7% Legal 102,310136,510111,725(24,785)-18.2% District Services 2,826,7662,797,8262,726,610(71,216)-2.5% Special Items 1,072,8111,082,8111,102,80919,9981.8% Total General Support 4,570,4134,583,7664,493,574(90,192)-2.0% INSTRUCTION Instructional Administration 1,008,1121,042,7061,085,06042,3544.1% Teaching - Regular 10,613,6719,902,09810,850,920948,8239.6% Teaching - Special 5,355,4745,890,7946,437,943547,1499.3% Special Schools ( Summer) 152,600 133,385(19,215)-12.6% Instructional Support 1,074,6611,094,7551,376,023281,26825.7% Pupil Services 1,119,3231,204,3401,322,547118,2079.8% Total Instruction 19,323,84119,287,29321,205,8791,918,5869.9% TRANSPORTATION District Transportation 1,656,7281,651,6452,187,240535,59532.4% Transportation Office 119,730 119,430(300)-0.3% Total Transportation 1,776,4581,771,3752,306,670535,29530.2% UNDISTRIBUTED Employee Benefits 14,267,619 13,555,724(711,895)-5.0% Debt Service 4,470,3414,550,3414,472,096(78,245)-1.7% Grand Total Appropriations 44,448,67244,500,39446,048,9431,548,5493.5% Total Undistributed 18,777,96018,857,96018,042,820(815,140)-4.3% 5/10/2015 14

15. 5/10/201515 Trends:  More shared services through BOCES

16. 5/10/201516 Note: Approximately 69% of the school budget is dedicated to salaries and fringe. 2012-2013

17. 5/10/201517 Teachers Teacher Aides 218.0 41.0 52% 10% Bus Drivers32.08% Custodial26.06% Food Service29.07% Admin.19.85% Clerical17.04% Monitors13.03% Teacher Asst.11.03% Nurse6.01% Mechanics6.01% Total418.8100%

18. 5/10/201518

19. 5/10/201519 Important Dates: April 16, 2012 - Board of Education Meeting – HS 6:30pm Board Approves Spending Plan May 3, 2012 - Board of Education Meeting – HS 6:30pm Public Hearing – Spending Plan May 15, 2012 -School Budget Vote Budget Summary: Budget Change $1,548,549 Budget Increase 3.5% 2.9% Tax Levy Increase

20. Proposition # 1: Vote Yes or No 2012-13 Proposed Budget SHALL the Board of Education of Massena Central School District be authorized to expend the sum of $46,048,943 as General Fund appropriations for the school year 2012-13 & levy the necessary tax therefore? Proposition # 2: Vote Yes or No Bus Purchase SHALL the Board of Education of Massena Central School be authorized to purchase no more than (4) four 65 passenger conventional buses & (1) one wheelchair bus & to expend the sum not to exceed $501,914; which sum shall be raised by the issuance of serial bonds, notes and renewal notes to raise such money and, in anticipation of the issuance thereof and/or statutory installment bonds, notes & renewal notes, to authorize the issuance of obligations of said School District & levy the necessary tax therefore? Proposition # 3: School Board Candidates Vote for any 2 (2) 5-year term 5/10/201520

21. 5/10/201521 Vote Tuesday, May 15, 2012 12 noon – 8:00pm