1. BUDGET DEVELOPMENT 2014-15

2. BUDGET COMPONENTS BUDGET COMPONENTS Debt Service Debt Service Fringe Benefits Fringe Benefits Transportation Transportation Operations and Maintenance Operations and Maintenance Central Office Central Office Instructional Instructional Athletics Athletics Technology Technology

3. DEBT SERVICE Payment of interest and/or principal continues on former and current building projects Payment of interest and/or principal continues on former and current building projects Carrying debt for projects approved by voters in Carrying debt for projects approved by voters in 2002, 2006, and 2010 2002, 2006, and 2010 Bonds for the 2002 project were refinanced Bonds for the 2002 project were refinanced 2002 project will be paid off in 2018-19 2002 project will be paid off in 2018-19 Until that time, debt service will remain flat unless we take on more debt Until that time, debt service will remain flat unless we take on more debt

4. DEBT SERVICE TOTALS 13-14 Budget $3,360,067 14-15 Proposed Budget $3,363,969 Difference = $3,902 0.12% increase

5. TRANSPORTATION Status quo budget Status quo budget No changes in bus runs No changes in bus runs No changes in personnel No changes in personnel Reduction in field trip expenses Reduction in field trip expenses Vehicle insurance up slightly Vehicle insurance up slightly Tires and bus parts up slightly Tires and bus parts up slightly Diesel fuel budget status quo Diesel fuel budget status quo TOTALS TOTALS 13-14 Budget $1,868,017 14-15 Proposed Budget $1,887,677 Difference = $19,660 1.05% increase

6. 2014-15 Bus Purchases 3- 65 passenger buses with luggage storage 3- 65 passenger buses with luggage storage $112,235 each $112,235 each 2- 8 passenger vans 2- 8 passenger vans $ 33,700 each $ 33,700 each TOTAL $404, 105 Last year we purchased 4 - 66 passenger buses, TOTAL $436,000 TOTAL $436,000

7. TRANSPORTATION PERSONNEL.5 Safety Officer.5 Safety Officer 1 dispatcher 1 dispatcher 32 Drivers 32 Drivers 4 Mechanics 4 Mechanics

8. OPERATIONS&MAINTENANCE Status quo budget Status quo budget No changes in personnel No changes in personnel Slight increase in trash removal Slight increase in trash removal Slight decrease in BOCES Health & Safety Slight decrease in BOCES Health & Safety Increase in BOCES Data Processing – will relocate Increase in BOCES Data Processing – will relocate this function to the instructional technology budget this function to the instructional technology budgetTOTALS 13-14 Budget $3,261,173 14-15 Proposed Budget $3,311,244 before relocation of Data Processing 1.54% increase 14-15 Proposed Budget w/o data processing $3,080,044 : Difference = - $181,129 a 5.55% $3,080,044 : Difference = - $181,129 a 5.55% decrease decrease

9. PROPOSED EQUIPMENT REPLACEMENT 3 Vacuum cleaners 3 Vacuum cleaners 1 Burnisher 1 Burnisher 1 Pick-up truck 1 Pick-up truck Total = $35,000

10. OPERATIONS&MAINTENANCE PERSONNEL 1 Director 1 Director 26 Custodians 26 Custodians 5 Maintenance Workers 5 Maintenance Workers

11. FRINGE BENEFITS Increase in payment to Teacher Retirement System Increase in payment to Teacher Retirement System Slight decrease in payment to the Employee Retirement System Slight decrease in payment to the Employee Retirement System Increase in health insurance of 5% Increase in health insurance of 5% Increase in dental insurance of 4% Increase in dental insurance of 4% Increase in workers comp due to regulatory changes Increase in workers comp due to regulatory changesTOTALS 13-14 Budget = $14,398,948 13-14 Budget = $14,398,948 14-15 Proposed Budget = $15,046,474 14-15 Proposed Budget = $15,046,474 Difference =$647,526 = 4.5% Increase Difference =$647,526 = 4.5% Increase

12. ATHLETICS Status quo program budget Status quo program budget Increase in official costs Increase in official costs Increase in dues and fees Increase in dues and fees Increase in student insurance Increase in student insuranceTOTALS 13-14 Budget $669,259 14-15 Budget $687,750 Difference = $18,491 = 2.76% increase

13. ATHLETIC PERSONNEL 1 Director 1 Director 1 clerical 1 clerical 96 coaching positions 96 coaching positions

14. CENTRAL OFFICE Board of Education status quo Board of Education status quo Central Administration status quo Central Administration status quo Business/General Support status quo Business/General Support status quo General Support – slight increase in liability insurance cost and BOCES administrative costs General Support – slight increase in liability insurance cost and BOCES administrative costs Central office curriculum coordination- reduction in contractual staff development expenses Central office curriculum coordination- reduction in contractual staff development expenses

15. CENTRAL OFFICE TOTALS 13-14 14-15 Change 13-14 14-15 Change Central Admin $239,475 $244,101 2.0% Central Admin $239,475 $244,101 2.0% Business/Gen $348,495 $355,350 1.97% Business/Gen $348,495 $355,350 1.97% Insurance/tax $338,393 $350,565 3.60% Insurance/tax $338,393 $350,565 3.60% BOCES Admin BOCES Admin Cur/Personnel $269,909 $248,608 -7.9% Cur/Personnel $269,909 $248,608 -7.9% TOTAL $1,286,972 $1,289,824 0.2%

16. CENTRAL OFFICE PERSONNEL Superintendent Superintendent Administrative assistant Administrative assistant Assistant Superintendent Assistant Superintendent Administrative assistant/receptionist Administrative assistant/receptionist Business Official Business Official 3.0 business staff 3.0 business staff

17. TECHNOLOGY Status quo budget Status quo budget No change in personnel No change in personnel Substantial decrease in summer hourly work – back to norm Substantial decrease in summer hourly work – back to norm Minimal increase in BOCES network costs Minimal increase in BOCES network costs Data processing costs transferred to this budget Data processing costs transferred to this budget Some new equipment ($120,000) Some new equipment ($120,000)TOTALS 13-14 Budget $1,104,577 14-15 Proposed Budget $1,325,505 Difference = - $220,928 20.0% Excluding data processing costs 0% Excluding data processing costs 0%

18. TECHNOLOGY PERSONNEL 1 District Coordinator 1 District Coordinator 1 Network Technician 1 Network Technician 5 District Assistants 5 District Assistants

19. BUILDING LEVEL INSTRUCTIONAL BUDGET No change in building administration No change in building administration Decrease in K-4 teachers with removal of 3 instructional specialists and 3 teachers added due to enrollment Decrease in K-4 teachers with removal of 3 instructional specialists and 3 teachers added due to enrollment No change in number of assistants No change in number of assistants No change in number of aides No change in number of aides No change in library staff No change in library staff No change in guidance No change in guidance Reduced APPR testing materials Reduced APPR testing materials Reduced elementary math curriculum support Reduced elementary math curriculum support Reduced teacher inservice costs Reduced teacher inservice costs Reduced lines that have not been expended Reduced lines that have not been expended

20. SPECIAL EDUCATION Budget reflects cost to serve students in non-public schools in district Budget reflects cost to serve students in non-public schools in district No change in number of special ed teachers No change in number of special ed teachers Increase in number of assistants and aides Increase in number of assistants and aides No change in number of psychologists No change in number of psychologists Increase in cost for BOCES placements Increase in cost for BOCES placements

21. INSTRUCTIONAL STAFF 5 Principals, 4 assistant principals 5 Principals, 4 assistant principals 67.67 K-4 Teachers 67.67 K-4 Teachers 71 5-8 Teachers 71 5-8 Teachers 64.3 High School Teachers 64.3 High School Teachers 10 Teaching Assistants, 12 aides 10 Teaching Assistants, 12 aides 6.8 Clerical 6.8 Clerical

22. SPECIAL EDUCATION STAFF 27 Teachers 27 Teachers 2.25 administrators 2.25 administrators 30 Teaching Assistants 30 Teaching Assistants 2 clerical assistants 2 clerical assistants 43 Teacher aides 43 Teacher aides 4.2 Occupational/Physical Therapists 4.2 Occupational/Physical Therapists

23. OTHER INSTRUCTIONAL STAFF 4 Librarians 4 Librarians 1 AV Specialist 1 AV Specialist 8 Guidance Counselors 8 Guidance Counselors 4 Guidance clerical staff 4 Guidance clerical staff 1 Attendance Aid 1 Attendance Aid 5.4 Nurses 5.4 Nurses 5.4 Psychologists 5.4 Psychologists 2 Alcohol/Drug Counselors (ADAPEP) 2 Alcohol/Drug Counselors (ADAPEP)

24. TOTAL BUDGET PLAN 2014-15 13-14 Budget $49,636,676 13-14 Budget $49,636,676 14-15 Proposed Budget $51,069,349 14-15 Proposed Budget $51,069,349 Difference =$1,432,673 2.89% increase 2.89% increase

25. REVENUE PICTURE AT J-D

26. SOURCES OF REVENUE % 10-11 11-12 12-13 13-14 State aid 24 21 22 22 Other sources 7 8 5 5 federal & county federal & county Property Tax Levy 69 71 73 73

27. STATE AID SUMMARY Year Total Aid Year Total Aid 2008-2009$12,309,000 2009-2010$12,395,000 2010-2011$11,230,000 2011-2012$ 9,899,000 2012-2013$10,533,000 2013-2014 $11,309,213 2014-2015 $11,605,223

28. STATE AID STATE AID 13-14 14-15 13-14 14-15 Total $11,309,213 $11,605,223 Foundation $6,075,575 $6,312,939 Foundation $6,075,575 $6,312,939 Gap Elimination -$1,223,419 -$1,040,690 Gap Elimination -$1,223,419 -$1,040,690 Building $2,581,696 $2,397,302 Building $2,581,696 $2,397,302 % Change 6.51% 2.61% % Change 6.51% 2.61%

29. LOCAL TAX LEVY Year Levy $ M Rate $/K 09-10 $31.9 1.9% $20.43.78% 10-11 $32.7 2.5% $20.74 1.54% 11-12 $33.9 3.6% $21.37 2.46% 12-13 $35.0 3.2% $21.95 2.7% 13-14 $36.0 2.9% $22.48 2.4%

30. LOCAL TAX LEVY PROJECTIONS Estimated tax levy limit for J-D Estimated tax levy limit for J-D Prior year levy $36,034,150 Prior year levy $36,034,150 Multiplied by tax base growth factor determined by the state estimated to be 0.52% Multiplied by tax base growth factor determined by the state estimated to be 0.52% Taxes levied for prior year exclusions subtracted $1,007,727 Taxes levied for prior year exclusions subtracted $1,007,727 This is multiplied by the allowable growth factor based on CPI which this year will be 1.46% This is multiplied by the allowable growth factor based on CPI which this year will be 1.46% Levy Limit prior to exemptions estimated at $35,727,922 Levy Limit prior to exemptions estimated at $35,727,922

31. TAX LEVY PROJECTIONS CONTINUED The tax levy law specifies certain expenses that are exempted from the cap - local capital expenditures The tax levy law specifies certain expenses that are exempted from the cap - local capital expenditures court orders court orders portion of retirement costs portion of retirement costs For J-D the exemptions are: For J-D the exemptions are: local capital expenditures $1,078,842 local capital expenditures $1,078,842

32. ESTIMATED ALLOWABLE TAX LEVY PROJECTION Allowable Tax Levy $36,806,764 which represents a $36,806,764 which represents a 2.14% increase in the levy 2.14% increase in the levy

33. RESERVES Designated Reserve to Offset Levy Designated Reserve to Offset Levy 09-10 10-11 11-12 12-13 13-14 $950,000 $825,000 $1.98 M $709,000 $780,954 Undesignated Fund Balance Undesignated Fund Balance 09-10 10-11 11-12 12-13 13-14 $1.88 M $1.89 M $1.0 M $1.93 M $1.98 M

34. OTHER REVENUE SOURCES OTHER REVENUE SOURCES Non-public special ed services $300,000 Non-public special ed services $300,000 County Sales Tax $160,635 County Sales Tax $160,635 Interest Income $130,000 Interest Income $130,000 Medicare –Part D $158,500 Medicare –Part D $158,500 E-rate Reimbursement $97,500 E-rate Reimbursement $97,500 Health Services-Other Districts $249,207 Health Services-Other Districts $249,207

35. MAJOR REVENUE SOURCES 2014-15 Other Revenue Sources $1,512,362 Other Revenue Sources $1,512,362 State Aid $11,605,223 State Aid $11,605,223 Tax Levy at 2.14 $36,806,764 Tax Levy at 2.14 $36,806,764 Fund Balance $1,145,000 Fund Balance $1,145,000 Total Revenue $51,069,349 Total Revenue $51,069,349

36. REVENUE SUMMARY We received an increase in state aid over last year We received an increase in state aid over last year We can legally increase the tax levy by 2.14% with a simple majority We can legally increase the tax levy by 2.14% with a simple majority We plan to use more reserves as revenue than the past few years We plan to use more reserves as revenue than the past few years

37. THE BUDGET GAP THE BUDGET GAP IF IF 14-15 state aid increases by $300,000 14-15 state aid increases by $300,000 We keep within the 2.14% levy limit We keep within the 2.14% levy limit We increase amount of reserves as revenue for 14-15 budget to slightly over $1 million We increase amount of reserves as revenue for 14-15 budget to slightly over $1 million Expense revenue gap is 0 Expense revenue gap is 0

38. RECOMMENDATION RECOMMENDATION Adopt budget as presented (2.89% increase over current budget) Adopt budget as presented (2.89% increase over current budget) Increase revenue Increase revenue Use of additional state aid Use of additional state aid Ask tax payers to support a levy at Ask tax payers to support a levy at the majority limit (2.14%) the majority limit (2.14%) Use more designated reserves Use more designated reserves ($1,145,000) ($1,145,000)

39. WHATEVER WE DO We should remember both revenue shortfalls and expense increases are multi-year challenges We should remember both revenue shortfalls and expense increases are multi-year challenges State aid gap elimination adjustment is still in place State aid gap elimination adjustment is still in place Pension costs and health insurance costs will continue to increase Pension costs and health insurance costs will continue to increase Special education costs will continue to increase Special education costs will continue to increase

40. BOARD ACTION BOARD ACTION The Board unanimously approved the budget plan as presented with deep appreciation to the community members who worked so hard to communicate their needs both to the school board and to our legislative representatives who responded positively with additional state aid. The Board unanimously approved the budget plan as presented with deep appreciation to the community members who worked so hard to communicate their needs both to the school board and to our legislative representatives who responded positively with additional state aid.

41. COMING NEXT Budget Adoption April 7 th Budget Adoption April 7 th Budget Hearing May 12 th Budget Hearing May 12 th Budget Vote May 20 th Budget Vote May 20 th