1. Minisink Valley Central School District Minisink Valley Central School District Meeting of: February 2, 2012

2. BUILDING THE BUDGET = THE CHALLENGE EXPENDITURES REVENUES

3. WELL, THIS IS WHAT WE DID LAST YEAR. IT WILL JUST BE THE SAME. RIGHT? NO! Much has changed and it all will impact what decisions we must make.

4. FUND BALANCE RESERVES * TAX LEVY CAP * FEDERAL $$ GONE * OLD MANDATES REMAIN BUT NEW MANDATES HAVE ARRIVED! * * PAST PROGRAM and STAFF REDUCTIONS * G A P Elimination 5 mil. 9.4% TAX LEVY PASSED SOLVENCY- Future Projections

5. KEY POINTS OF THE TAX LEVY CAP The tax cap law does NOT cap an individual’s school tax bill. The law applies solely to the school tax levy. The new law has been referred to as a “2 percent tax cap,” but the law itself does not limit how much the tax levy can actually increase under a proposed budget. The law does, however, require at least 60 percent voter approval for a school budget if the proposed levy increase exceeds a certain amount. That amount, called the “tax levy limit,” will be calculated by each district according to a formula outlined in the law, and that formula provides for certain exemptions. When you add the exemptions back in, the maximum allowable levy could be greater than the “tax levy limit.” There will still be a community vote on the budget. Our goal will be to find the right balance between what our community can support and the cost of providing every student with the highest quality education. A proposed budget that carries a tax levy (before exemptions) at or below the levy “limit” will require approval by a simple majority. If the tax levy (before exemptions) is above the levy “limit,” a supermajority (60 percent or more of voters) is what is needed for approval. As always, our community’s support for our budget proposal is more critical than ever, especially given the law’s new restrictions regarding a contingent budget. If a district fails to gain voter approval and must adopt a contingent budget, then the levy increase is truly “capped” as there can be NO increase in the tax levy.

6. Understanding New York’s Property Tax Levy Cap as it relates to public schools Please Look At Our District WebPage For More Information On TAX LEVY CAP The Property Tax Cap Chapter 97 of the Laws of 2011

7. PAST PROGRAM AND STAFF REDUCTIONS 2010-11 Budget Cut All field trips Trimmed following programs: – –Drama – –Odyssey of the Mind – –Jr. Great Books – –G & T Academy – –Club Advisors – –Class Advisors – –Multiple thousands cut in supplies and equipment at the school level – –Reduced O & M equipment and projects STAFF ELIMINATIONS – 54 FULL TIME POSITIONS:30.6 Teachers/24 Aides 7 K-6 positions 5 Math AIS positions 15 Grade 7 through 12 positions – increase load to 6 periods 2 Guidance counselors 1 speech teacher 1 tech teacher 24 FT Teacher Aid positions 9 Program assistants for sports

8. 2011-12 Budget Materials & Supplies - $285,000 From all departments Technology - $125,000 Computer equipment Chinese Language - $9,000 1 section Test Grading - $50,000 Transportation - $80,000 5 PM Activity Run Athletics (Modified) - $80,000 ExtraCurricular - $38,000 Additional cuts Summer Curriculum - $5000 AEHS - $69,000 cut of entire program Professional Dev. - $20,000 NovaNet - $35,000 cut of entire program C-TEC - $186,000 All Field Trips 7th Grade For. Lang. STAFFING ELIMINATIONS – 21 Full Time Positions 2 Administrators 3 Custodians 16 Teachers PROGRAM & STAFF REDUCTIONS, Con’t -

9. EXISTING UNFUNDED NYS & FEDERAL MANDATES Megan’s Law Finger Printing of Potential Employees Automatic External Defibrillators (AEDs) Learning Standards Character Education District Intern Plan Comprehensive District Education Plan School Code of Conduct Corporal Punishment Local Assistance Plan Public School Performance Report Professional Performance Review Plan Professional Performance Annual Report Corrective Action Plan Annual Program Report: Educationally Related Support Services Professional Development Plan Professional Development Plan Report Local Special Education Comprehensive System of Personnel Development School District Report Card BOCES Report Card Academic Intervention Services Procedure Uniform Violent Incident Reporting System Child Abuse Reporting in an Educational Setting

10. Con’t. - School Based Shared Decision Making Plan Instructional Computer Technology Plans School District Property Tax Report Card Individual Home Instruction Plan Pupil Attendance and Record Keeping Comprehensive Plan for Safety Education Incarcerated Students Plan Physical Education School District Plan Occupational Education Plan Education of Gifted and Talented Students Plan Early Grade Size District Plan Attendance Plan Attendance Report Set-Aside for Early Grade Intervention Compensatory Education Universal Pre-kindergarten Program Plan Policy of Educating Pupil with Limited English Proficiency Comprehensive Long Range Plan for Educational Facilities 5-Year Capital Facilities Plan Comprehensive Public School Safety Program District Wide School Safety Plan Building Level School Safety Plan School Facility Report Card Pesticide Notification Requirements School Emergency Management Plan Registry of all Students with Disabilities School Policy on Procedures and Practices for Disabled Students District Special Education Space Requirements Plan Personnel Development Plan for Special Education

11. Con’t. - Individualized Educational Plans Functional Behavior Assessment Behavioral Intervention Plan AIMS LEAP Reporting STEP Reporting Mandated Testing and scoring Annual Professional Performance Review (APPR)** LEA for IDEA - Multiple Components No Child Left Behind — Multiple Components Additional Requirements: Statewide Data Collection—Data Warehousing** District Data Manager Grades 3 — 8 Testing, Scoring, Analyzing and Mailings Revised Math Curriculum Inclusion Training and Staffing Early Intervention — RTI English Language Learners Instructional Support Teams AIDS Education Middle Level Education Requirement for Teaching Assistants Staff Development for Teacher Assistants SED Core Curriculum and Assessments Revised Internal Auditor Claims Auditor Audit Committee Audit Policy Wellness Committee Wellness Policy

12. Con’t. - Internal Auditor Claims Auditor Audit Committee Audit Policy Wellness Committee Wellness Policy Uniform Voting Dates — and 2 Budget Votes SEQRA Review by School Districts Building Condition Survey SAVE Legislation Updated Additional Requirements: WICKS Law — Multiple Contractors for Building Projects Mentor-Teacher Internship Program Pandemic Plan Purchase of Student Calculators Segregation of Duties — Purchasing Agents, Treasurer, District Clerk Financial Statement’s Accountant Engineering Review of all Maintenance Projects Costing over $5,000 Pension Costs — Increase Costs for ERS and TRS Response to Intervention — Special Education Students Twenty Additional State Performance Plan Indicators — Special Education Students Furthermore — The State Education Department (SED) is no longer mailing documents to School Districts. Each School District must download needed information from the SED website regarding reporting requirements, deadlines, testing data, assessment updates, curriculum guides, etc. Each document must be printed, copied and disbursed to the appropriate staff members.

13. Con’t. - Additional Requirements: Charter Schools Funding Chapter 165 of the Laws of 2006 Re-inspection of School Buildings — Fire Inspections Chapter 57 of Laws of 2007 School Leadership Report Card and Student Progress Report Loan Instructional Computer Hardware to Non-Public Schools Chapter 58 of the Laws of 2007 Required Student Body Mass Indexes Chapter 111 of the Laws of 2007 Breast and Prostate Cancer Screening — Employees’ 4 hours time off from work Chapter 281 of the Laws of 2007 AED Posting for Public Access to Machines Chapter 578 of the Laws of 2007 Blood Donation — Employees’ 3 hours time off from work Chapter 583 of the Laws of 2007 Impartial Hearing - Burden of Proof Shift from Parent to School District Student Dental Health Certificates Seatbelts on School Operated Van Vehicles Bus Driver Training for Special Education Students Parentally Placed Students Attending Non-Public Schools

14. NEW MANDATES FOR 2012-13 RACE TO THE TOP – RTTT Federal Dep’t of Education Agenda And NYS Regents Reform Agenda BECOME ONE!

15. MAIN AREAS OF REFORM CCSS – Common Core State Standards Standards APPR – Annual Professional Performance Review Performance Review

16. CCSS REQUIREMENTS TRAINING - Staff must receive new training. Off site and On- site. (Lost instructional time, plus Substitute Teacher costs) RELEASE TIME – must be created for on-site training. BUILDING INQUIRY TEAMS & NETWORK TEAMS – Additional release time of teachers and administrators. Must pay BOCES for Network Team costs. PURCHASING – New Texts and instructional materials required (Math alone, Grades K-5 = $100,000) TESTING REFORMS – Must purchase scanning hardware/software; Data forms; Purchase Data collection and disaggregation service from BOCES and RIC; Scoring costs (in house and out of house) DATA COLLECTION & WAREHOUSING – Administrator’s time increased exponentially. Additional In-District Data Coordinator position will be required. EXAMINATION CREATION – must develop exams to replace canceled Regents exams (For. Lang.) PRINTING COSTS – must print all our own Supplemental Exam Materials (HS alone = 21,000 additional copies)

17. APPR REQUIREMENTS NEW EVALUATION DOCUMENT – must be developed and negotiated at local level. (5 evening meetings thus far) LEAD EVALUATOR TRAINING – All Principals, APs, some Directors, Ass’t Sup’t. C&I, and Sup’t. must leave district multiple times for all-day trainings. REGISTRATION COSTS – All trainings must be paid for by district. PURCHASE THIRD PARTY TESTING – minimally $100,000 to purchase required tests to measure student growth and locally selected student achievement. Wherever there is no SED exam, we must purchase our own from a NYS approved listing. REQUIRED OBSERVATIONS – by administrators will triple in number. PLUS, new format is extensive process which can take up to SIX hours her teacher. Additional administrative position will be required, minimally. EVALUATOR CALIBRATION – We are required to have our evaluators calibrated by a Third Party Vendor at a cost of $500-$1000 per evaluator per year. ELECTRONIC OBSERVATION MANAGEMENT SYSTEM – recommended to purchase to maintain accurate records to maintain evaluation system. $15,000.00 per year.

18. LAST FACTS……. THE ABOVE APPR MANDATE APPLIES TO TEACHERS ONLY. THIS WHOLE PROCESS MUST BE REPEATED FOR EVALUATION OF OUR ADMINISTRATORS. NYS ADOPTED THESE REFORMS IN BREAK- NECK SPEED TO QUALIFY FOR $697 MILLION IT GOT FROM THE FEDERAL GOV’T THROUGH RTTT FUNDS. MINISINK WILL GET A GRAND TOTAL OF $77,000.00 SPREAD OVER FOUR YEARS TO IMPLEMENT THESE NEW REQUIREMENTS.

19. New York State Legislators The Honorable Andrew M. Cuomo Governor of New York State NYS State Capitol Building Albany, NY 12224 (518) 474-8390 Senator John J. Bonacic email: bonacic@nysenate.gov District Office Albany Office 201 Dolson Avenue, Suite F 188 State Str., Rm. 509 Legislative Bldg. Middletown, New York 10940 Albany, NY 12247 (845) 344-3311 (518) 455-3181 Senator William J. Larkin email: larkin@nysenate.gov District Office Albany Office 1093 Little Britain Road 188 State Str., Rm. 502 Senate Capital Bldg. New Windsor, NY 12553 Albany, NY 12247 Congresswoman Nan Hayworth email: kevin.douchkoff@mail.house.gov District Office Washington D.C. 7 Coates Drive, Suite 1 1440 Longworth HOB Goshen, NY 10924 Washington, DC 20515 (845) 206-4600 (202) 225-5441 Assemblywoman Aileen Gunther email: Gunthea@assembly.state.ny.us District Office Albany Office 19 South Street 435 Legislative Office Building Middletown, NY 10940 Albany, NY 12248 (845) 342-9304 (518) 455-5239 Assemblywoman Annie Rabbitt email: RabbitA@assembly.state.ny.us District Office Albany Office 41 High Street 719 Legislative Office Building, Rm. 320 Goshen, NY 10924 Albany, NY 12248 (845) 291-3631 (518) 455-5991 New York State Education Department 89 Washington Avenue Albany, NY 12234 Commissioner Dr. John B. King (518) 474-5844 Dept. Commissioner Ken Slentz (518) 474-3862 Board of Regents Chancellor Merryl H. Tisch (518) 474-5889

20.  Employee contractual obligations –Salaries –Health insurance –FICA, medicare, workers’ compensation –Unemployment insurance –Contribution to retirement systems Fuel and utility costs Fuel and utility costs Debt service Debt service  Services to students outside district run programs  NON-FIXED COSTS: Supplies & Equipment EXPENDITURES

21. REVENUES  STATE AID  OTHER ( Interest earnings, gate receipts, etc.)  APPROPRIATED FUND BALANCE  LOCAL TAX – Now Capped

22. WE WILL ANSWER THE QUESTIONS? Do We Cut Expenditures – –From Where – –How Much Do We Increase Revenue –From Where –How Much

23. If you have questions about the budget or the budget building process, please e-mail them to the superintendent, Mr. Latini, at jlatini@minisink.com. jlatini@minisink.com