Preliminary Budget 2019 2020 Elmira City School District

Preliminary Budget 2019 -2020 Elmira City School District

Tax Levy Cap Worksheet 2020 Tax Cap Formula Total Real Property Tax Levy for base year 2019 $ 33, 496, 850 Excess Levy in Reserve $ Tax Base Growth Factor (min of 1. 0) 1. 0000 Base Year PILOTS 2019 $ Capital exclusion for FY 19 $ (910, 837) Allowable Levy Growth Factor based on CPI (Not to exceed 2%) Elmira 2. 11% 179, 392 1. 02 Budget year PILOT receivables $ (205, 766) Available Carryover from 2019 $ Tax Levy Limit before Adjustment/Exclusions $ 33, 214, 947 Tort Exclusion $ - Teachers’ Retirement Exclusion $ - Employees’ Retirement Exclusion $ - Capital Expenditures net of aid $ Total Tax Levy including Exclusions $ 34, 205, 154 - 990, 207 2. 11%

Tax Levy Projections Current $ 33, 496, 850 2. 11% 2% 1. 5% 1% . 5% 34, 205, 154 34, 165, 154 33, 999, 947 33, 832, 947 33, 664, 947 $708, 304 $668, 304 $503, 097 $336, 097 $168, 097

Allowable Tax Levy % Increase Taxpayer Maximum 2% Elmira - $100, 000 house example 2018 -2019 Tax Assessment per $1, 000 of Assessment 20. 7107 Total Taxes for $100, 000 house 2, 071 Increase by 2% for 2019 -2020 2, 112 Total Increase 41. 42 Elmira - $50, 000 house example 2018 -2019 Tax Assessment per $1, 000 of Assessment 20. 7107 Total Taxes for $50, 000 house 1, 036 Increase by 2% for 2019 -2020 1, 056 Total Increase 20. 71

Preliminary Budget - Revenue: Budget 2018 -2019 Projected 2018 -2019 Budget 2019 -2020 Property Taxes $33, 496, 850 $34, 165, 154 State Aid $91, 111, 944 $90, 528, 816 $92, 123, 642 Other $3, 276, 480 $4, 546, 722 $4, 193, 566 $127, 885, 274 $128, 572, 388 $130, 482, 362 Total Revenues

Preliminary Budget - Revenue Other 0% Revenue 3% Property Taxes 26% State Aid 71% Property Taxes State Aid Other

Preliminary Budget- State Aid 2019 -2020 • Foundation Aid - $2, 258, 009 • Building Aid - $418, 014 • BOCES Aid - $500, 000 • Excess Cost Aid – ($251, 227) • Transition Aid – ($551, 340)

Preliminary Budget - Expenditures: Administration Budget 2018 -2019 Budget 2019 -2020 5, 708, 766 5, 867, 253 53, 931, 064 55, 830, 264 Charter School 3, 800, 000 5, 100, 000 Physical Plant 12, 105, 096 12, 200, 211 Transportation 5, 120, 660 4, 808, 418 Benefits 33, 211, 062 33, 440, 226 Debt Service 12, 996, 050 12, 415, 990 1, 012, 576 820, 000 $127, 885, 274 $130, 482, 362 Instruction Miscellaneous Total Expenditures Misc – Community schools, SROs, Transfers, Capital Outlay

Preliminary Budget - Expenditures Debt Service 10% Administration 4% Benefits 26% Miscellaneous Transportation 1% 4% Physical Plant Administration Instruction 9% Benefits Debt Service Instruction 43% Charter School Physical Plant Charter 4% Transportation Miscellaneous

Exciting Changes for 2019 -2020 v State Mandated v New guidance counselors at the elementary level v Community Schools Support v Community Schools Coordination v 1 new family service caseworker at Broadway Elementary v 2 new Children’s Integrated Services workers at EDA and Coburn v Glove House social worker to help with Grief Counselling v Instruction v - 4 Teaching positions due to attrition v Restorative Practice Instructor/Coordinator v Safety and Facilities v 4 new Student Resource Officers –Elementary v Building Conditions Survey v Custodial support

Capital Outlay Diven Elementary School • Fire alarm and building security upgrades • Maximum of $100, 000

Bus Purchases • • • 20 passenger(2009) #355 miles = 20 passenger(2009) #356 miles = 20 passenger(2009) #357 miles = 20 passenger(2009) #358 miles = 66 passenger(2011) #370 miles = 66 passenger(2011) #371 miles = 66 passenger(2011) #372 miles = 66 passenger(2011) #373 miles = 66 passenger(2011) #374 miles = 66 passenger(2011) #375 miles = 110, 356 108, 534 105, 737 119, 064 93, 386 96, 609 120, 018 127, 374 109, 420 94, 742

BOCES Budget 2018 -2019 -2020 Administration $2, 370, 888 $2, 449, 514 Computer Services $3, 467, 789 $3, 498, 168 Instructional $8, 172, 977 $9, 025, 155 Instructional Support $2, 277, 862 $2, 607, 442 Management Services $2, 127, 223 $2, 295, 215 $18, 416, 741 $19, 875, 494 Legal, HR, Accounting, Maintenance, Rented Facilities, Capital, Debt Equip. repair, Phones, Email, Copiers, Software, Helpdesk, Test scoring, Fiber wire, Computers CBO, Safety/Risk Mgmt, Food Service, Printing

BOCES Budget - Instructional Services 2018 -2019 -2020 Career and Technical Education 2, 452, 809 2, 625, 110 Special Education Classrooms 4, 324, 307 4, 808, 104 Itinerant Services 429, 614 496, 460 Summer School 182, 200 190, 800 Alternative Education 352, 817 406, 729 5 new slots P-Tech 431, 230 497, 952 $8, 172, 977 $9, 025, 155 9 Additional Students Total Instructional New 1: 12: 3, 1: 8: 1, Aides, Autism ELL, Deaf students

BOCES Budget – Instructional Support 2018 -2019 -2020 Software, Equip, 1: 1 devices 617, 932 915, 846 Instructional Library/Media 75, 504 132, 438 Online Learning 131, 721 135, 691 Grant Writing 362, 700 366, 327 Independent Evaluators 116, 000 81, 070 Student Enrichment 120, 848 120, 298 Career Develop. Council 40, 454 45, 681 Instructional Materials 275, 875 295, 907 Professional Development/Curr 536, 828 514, 184 2, 277, 862 2, 607, 442 Total Instructional Support 1 Addl. Building Learning A-Z, Follett Science Kits

Preliminary Budget - Benefits Budget 2018 -2019 Budget 20192020 Difference Employee Retirement System (ERS) 2, 200, 000 1, 775, 000 (425, 000) Teachers’ Retirement System (TRS) 3, 900, 000 2, 950, 000 (950, 000) FICA (Medicare/Social Security) 3, 768, 000 3, 700, 000 (68, 000) 750, 000 600, 000 (150, 000) Life Insurance 6, 000 - Unemployment Insurance 90, 000 10, 000 (80, 000) Disability Insurance 50, 000 - Medical, Dental, Vision Ins. 21, 267, 062 23, 189, 226 1, 922, 164 Miscellaneous 1, 180, 000 1, 160, 000 (20, 000) 33, 211, 062 33, 440, 226 229, 164 Workers’ Compensation TOTAL EMPLOYEE BENEFITS 2019 -2020 ERS – 14. 1% 2018 -2019 14. 9% 2019 -2020 TRS – 8. 86% 2018 -2019 10. 62% Health Ins. 19 -20 9. 9% 20 -21 12. 5% Worker’s Comp. – Case by case

Preliminary Budget REVENUES: Budget 2018 -2019 33, 496, 850 91, 111, 944 3, 276, 480 Property Taxes State Aid Other TOTAL REVENUES $ 127, 885, 274 Budget 2019 -2020 34, 165, 154 92, 123, 642 4, 193, 566 $ 130, 482, 362 EXPENDITURES: Administration Instruction Charter School Physical Plant Transportation Benefits Debt Service Miscellaneous TOTAL EXPENDITURES 5, 708, 766 53, 931, 064 3, 800, 000 12, 105, 096 5, 120, 660 33, 211, 062 12, 996, 050 1, 012, 576 $ 127, 885, 274 5, 867, 253 55, 830, 264 5, 100, 000 12, 200, 211 4, 808, 418 33, 440, 226 12, 415, 990 820, 000 $ 130, 482, 362

Publications • Newsletter v Letter from the Superintendent, Budget Vote/Hearing Information, Propositions, Property Tax Report Card, Proposed Budget Summary w/ Pie Charts, New/Expanded Student Program articles, STAR updates • Budget Statement v Revenue, Expenditure, 3 Part Budget, Propositions, Fiscal Accountability Summary, School Academic Report Card, Property Tax Report Card, Salary Disclosures, and Exemption Report for Tax Jurisdictions • Budget Notice

Administration, Budget 2018 -2019 $$ 18, 685, 243 Budget 2019 -2020 Administration, $$ 18, 673, 436 Program, $ 81, 245, 339 Capital, $ 7, 954, 692 Program Capital Administration Capital, $ 25, 593, 418 Program, $ 86, 215, 508

Proposition #2 Approval to Establish a Capital Reserve Fund • Shall the Board of Education be authorized to establish a capital reserve fund under the provisions of Education Law Section 3651(1) for the purpose of financing, in whole or in part, additions, alterations, renovations or other improvements to District’s buildings and facilities, including the acquisition and installation of machinery, equipment, apparatus or furnishings required for the purposes of such buildings and facilities, and playgrounds, athletic fields, parking lots, roofing, sidewalks and other site improvements connected to such buildings and facilities, with the ultimate amount of such reserve fund not exceeding $15, 000 plus any accrued earnings on amounts deposited in such reserve fund; for a probable term of ten years; and funded by any or all of the following sources: unappropriated fund balances from the general fund, state aid related to expenditures from this capital reserve fund, interest income related to investment of monies in the fund, and any other additional monies hereafter authorized by the voters of the District?

Calendar • Official Budget Hearing – May 13 th • District Budget Vote – May 21 st

Any Questions?