final budget

7/30/2019 Final Budget

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North Syracuse CentralSchool District

Proposed Budget2013-2014


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Introduction

The Purpose of this presentation is to share the following

information regarding the proposed 2013-14 budget: The Districts Current Financial Position

Budget Additions & Deletions

Overview of Expenditures

Overview of Revenues State Aid

Proposed Tax Levy

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Districts Current Financial Position

As of June 30, 2012:

Our Fund Balance was 1.9% of budget. The average forthe other schools in our BOCES is 5.0%

Our Reserves were 1.3% of budget. The average for otherschools in our BOCES is 12.8%

Although we have been able to maintain our Aa3 creditrating, Moodys assigned us a Negative Outlook basedon our financial condition.

Our Tax on True Value has historically been lower than

other large suburban districts in CNY. We spend less per pupil than other districts in our

BOCES.

Over the past 5 years we have eliminated over 200

positions. This year we are proposing the elimination of

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Reserves & Fund Balance - % of BudgetOCM BOCES Districts

Reserves Fund Balance

High: 26.3%

NSCSD: 1.3%

Average: 12.8% *

NSCSD Rank: Last, 23rd of23

* Average excluding NSCSD

High: 10.7%

NSCSD: 1.9%

Average: 5.0% *

NSCSD Rank: Last, 22nd of 23

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Tax Rate on True ValuePer $1,000 of True Value

Large Suburban Districts in CNY

5

24.215.044.62.831.471.934.21

24.21

25.04

25.04

24.6

24.6

22.83

22.83

21.47

21.47

21.93

21.93

District Aistrict Bistrict Cistrict District Eorth Syracuseistrict A

District A

District B

District B

District C

District C

District D

District D

District E

District E

North Syracuse

North Syracuse

00000

0

10

10

20

20

30

30

A $1 increase for NSCSD would increase revenue by $3.5 Million


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Expenditure Per Pupil OCMBOCES

District

ExpendituresPer Pupil

(EPP)

1 $28,551

2 $24,683

3 $23,552

4 $21,5305 $21,465

6 $20,422

7 $20,136

8 $19,497

9 $19,390

10 $19,131

11 $17,750

District

Expenditures

Per Pupil (EPP)

12 $17,485

13 $17,025

14 $16,920

15 $16,85516 $16,802

17 $16,550

18 $16,409

19 $16,164

20 $15,793

21 $15,786

NorthSyracuse $14,329

23 $13,896

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Source: NYSED 11-12 School Report Card Data


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Full Day Kindergarten

Full Day Kindergarten was identified as a high priorityduring the strategic planning process.

The Board of Education approved for September 2013at their March 25th meeting.

We believe that this will better prepare students forfirst grade.

Current AIMSWeb Full Day Kindergarten growthdata shows a significantly higher percentage ofgrowth than half day.

Conversion Aid paid by NYS will cover the cost

for the first two years no budget impact 2013-14

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3 Additional Elementary AISTeachers

Currently, 17% of third and fourth grade students are at serious risk of notpassing the NYS ELA test. Approximately 37% in grades three and fourhave a 50% likelihood of passing the NYS ELA test.*

Currently, 20% of third and fourth grade students are at serious risk of notpassing the NYS Math test. Approximately 37% in grades three and fourhave a 50% likelihood of passing the NYS Math test.*

AIS staff would be allocated based on building and grade level needs.

This recommendation would result in hiring 3 AIS teachers at anestimated cost of $240,000.

* according to the AIMSweb Computation Benchmark, as of January 2013.

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1 Additional SRO

In response to the events in Newtown, Connecticut.

In an effort to provide dedicated School Resource Officer(SRO) coverage for all of the large school buildings (C-NS,

NSJH, RRMS & GRMS).

The district currently works in partnership with the OnondagaCounty Sheriffs Department who provides specially trained,uniformed and armed deputies.

The cost for an additional SRO is approximately $80,000.

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1 Additional Social Worker In response to Newtown, Connecticut and to better support the

needs of our student population.

We believe that we need to add an additional full time social

worker. Therefore, we recommend the following: GRMS & RRMS + .6 $48,000 (Shared)

C-NS + .4 $32,000

$80,000

NSJH already has a full time Social Worker.

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Maintain Low Class Sizes K-4

Early Literacy & Math skills are essential to student success.

Additional resources are required to address studentperformance in ELA and Math as cited earlier.

The following class guidelines are recommended:

22 students per class in Kindergarten

24 students per class in first and second grades

26 students per class in third and fourth grades

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Class Size Guidelines 5-12

28 students per class at all other schools

Where students are in labs and technology classes, classsizes may be as low as 24 students.

Elimination of 9.5 teaching positions reduce our costs by$657,000.

We have 13 teacher retirements this year.

We will be hiring 15 Kindergarten teachers using the

kindergarten conversion aid.

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Expenditure Reductions2013-14

1 building administrator position atGRMS

Elimination of the 8.5 Program at NSJH Part time Director of Music & Art

7 Elementary positions at various

locations 5 Teaching Assistants at various locations

Curtailment of bus camera project

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Expenditures by Category$144,716,279

Column1

Column1

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Expenditures by Type$144,716,279

2

2

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Expenditure Variance

2012-2013 2013-2014 Variance

Salaries $67,583,898 $68,450,316 $866,418 1.3%

Benefits $39,155,649 $43,599,534 $4,443,885 11.1%

Debt Service $11,359,982 $10,941,914 ($418,068) -3.7%

Contractual $6,322,889 $6,162,297 ($160,592) -2.5%BOCES $10,289,341 $11,305,005 $1,015,664 9.9%

E ui ment $341,722 $363,535 $21,813 6.4%

Su lies & Fuel $3,717,720 $3,893,678 $175,958 4.7%

Total $138,771,201 $144,716,279 $5,945,078 4.3%

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Revenue By Source$146,613,360

Sales

Sales

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Revenue Variance 2012-2013 2013-2014 Variance

General Aid $49,145,524 $51,379,899 $2,234,375 +4.5%

Kinder arten Aid (1) 0 $3,250,966 $3,250,966 -PILOTS $441,000 $526,450 $85,450 19.4%

Sales Tax $430,000 $250,000 ($180,000) -41.9%

Interest $135,000 $120,000 ($15,000) -11.1%

Fund Balance $750,000 $600,000 ($150,000) -20.0%Rent $381,000 $346,000 ($35,000) -9.2%

Other Revenue $2,390,761 $2,121,011 ($269,750) -11.3%

Sub Total $53,673,285 $58,594,326 $4,921,041 +9.2%

Buildin Aid (2) $9,220,955 $8,094,391 ($1,126,564) -12.2%Possible Tax Lev $75,876,961 $79,924,643 $4,047,682 +5.33%

Total $138,771,201 $146,613,360 $7,842,159 +5.65%

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(1) $1.4 Mil will be used in 2013-14, the balance of $1.9 mil will be put into Fund Balance and used in

future.(2)Represents funds that will be used to pay debt service on our buildings rather than support programs


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Budget History

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Bud et Lev All Other Revenues

$ % Chan e $%

Chan e $%

Chan e

2009-10 138,409,089 0.9% 67,085,581 2.5% 71,323,508 -0.5%

2010-11 135,467,060 -2.1% 69,289,316 3.3% 66,177,744 -7.2%

2011-12 136,484,471 0.8% 72,797,317 5.1% 63,687,154 -3.8%

2012-13 138,771,201 1.7% 75,876,961 4.23% 62,894,240 -1.25%

2013-14 144,716,279 4.3% 79,924,643 5.33% 64,791,636 3.0% (A)

A: Excludes $1.9 million of Kindergarten Conversion Aid to be used in future years


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RevenueAid vs. Community Funding

Year State Aid Local Tax Lev

2008-2009 46.9% 47.6%

2009-2010 46.9% 48.5%

2010-2011 42.7% 51.1%

2011-2012 41.6% 53.3%

2012-2013 42.1% 54.7%

2013-2014 42.8% 54.5%

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The burden of funding schools has shifted from the State and Federalgovernment to the local school taxpayer.


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State Aid 2013-2014NYS Budget Final

State Aid Excluding Building Aid $51,379,899

12-13 Final Approved State Aid (Budget) 49,145,524Difference (+4.5%) $ 2,234,375

Building Aid per Approved Budget $8,094,39112-13 Final Approved Building Aid9,220,955*

Difference (-12.2%) ($1,126,564)

Kindergarten Conversion Aid $ 3,250,966

Amount to be used in 2013-14 1,353,885

Amount for future years (Fund Balance) 21


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Final Tax Cap CalculationTax Levy 2012-2013: $ 75,876,961

Tax Base Growth Factor: x 1.0050$ 76,256,346

PILOT Revenue for 2012-2013: $ 441,000

Tax Levy for Capital for 2012-2013: -$ 2,264,525$ 74,432,821

Allowable Levy Growth Factor: x 1.02

$ 75,921,477

PILOT Revenue for 2013-2014: -$ 526,450

Tax Levy for Capital for 2013-2014: $ 1,755,398

Other Exclusions (ERS & TRS> 2%): $ 1,240,017Available Carryover $ 107,907

Tax Levy Limit Plus Exclusions: $ 78,498,349

Tax Levy Limit Increase: $ 2,621,388 (3.45%) 22


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Required Tax Levy Increase

Note (1): The tax levy increase in accordance with the state tax cap formula

Note (2): Basic STAR, which provides a $30,000 reduction in assessed value or a 30% discount on schooltaxes for a $100,000 home, is NOT reflected in the numbers above.

2012-2013 Tax Levy$75,876,961

Tax Rate Levy Increase Required CutsTax Increase on$100,000 Home Voter Approval

1.0%758,770

5,454,287 22 Simple Majority

2.0%

1,517,539


3.0%

2,276,309


3.45%

2,621,388

3,591,669 76 Sim le Ma orit

4.0%

3,035,078

3,177,979 88 Super Majority

4.5%

3,414,463


5.0%

3,793,848


5.33%

4,047,682

2,165,375 117 Su er Ma orit


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Projected School Tax Rates & Amounts2013-2014 (5.33% Increase)

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Cicero Cla Salina

FULL VALUE

$

100,000

$

100,000

$

100,000

ASSESSED VALUE(AV)

$100,000

$4,340

$100,000

EST. TAX RATE

PER $1,000 OF AV$23.10

$532.39

$23.10

EST. ANNUAL These calculations exclude the benefits of STAR


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Impact of Negative Budget Vote(No Super Majority)

Elimination of some or all athletics programs Elimination of some or all extra-curricular activities

Additional Administrative Cuts:

Assistant Director of Special Education

Elimination of SRO and Social Worker (Safety initiativein response to Newtown)

Elimination of additional teacher positions which wouldresult in higher class sizes at all grade levels. We alreadyhave high class sizes in 5th -12th grades.

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Bus Proposition Keep the age of our fleet age in the 8 to 10 year range.

Operating in the northeast reduces the useful life of ourvehicles to 10 years.

Reduces the cost of repairs and avoids problemsassociated with rusting frames that prevent the vehicles

from passing D.O.T. inspection. We will not purchase new buses to support additional

Kindergarten runs.

Proposed purchases for 2013-14: Ten (10) 65-passenger buses

One (1) 39- passenger bus with one to three wheelchairpositions, air conditioning and with a hydraulic lift

One (1) 48-passenger bus with air conditioning

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Budget Process Timeline

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January 7th Board of Education

Budget Process Overview

Preliminary Tax Cap Calculation

January 22nd February 1st

Building level staffing reviews

February 4th Board of Education

Fund Balance & Reserve Projections

Governors Budget proposal

February 25th Board of Education

Initial Budget

Updated Tax Cap Calculation

March 4th & 11th Board of Education

Departmental Budget Presentations

March 18th Board of Education

Budget Update Presentation

March 22nd Finalize BOCES Budget

March 25th Board of Education

Final Tax Cap

Budget Discussion & Deliberation

April 8th & 15th Board of Education

Budget Discussion & Deliberation

April 22nd Board of Education

Adoption of Budget

May 14th Budget Hearing

May 21st Budget Vote


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Vote & ElectionTuesday, May 21, 2013 from 6:00 AM to 9:00

PM Polling places:

For residents living NORTH of Route 481, Cicero ElementarySchool (5979 Route 31)

For residents living SOUTH of Route 481, Jerome F. MelvinAdministrative Office Building (5355 West Taft Road) in NorthSyracuse

Registration: If you are not registered to vote withOnondaga County or the North Syracuse Central School

District, you must pre-register. The District will hold a special evening registration on Tuesday

May 14th from 4:00PM to 8:00PM at the District Office and atCicero Elementary School.

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Questions & Comments

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Significant Budget Changes2012-13 Vs. 2013-14

Revenues State Aid $2.2

Building Aid ($1.1)

Full Day K Aid $3.3*

Tax Levy @ 5.33% $4.0

Other Revenue ($0.4) Fund Balance ($0.2)

Total Revenue $7.8 Mil

Expenditures Health & Other Benefits $1.2 Mil

Retirement

ERS (19% increase) $0.6

TRS (37% increase) $2.2

Pay Increases (1% increase) $0.6

Reductions in Staff $(0.6)

Full Day K Expense $1.4

BOCES $1.0

Other $(0.5)Total Expenditures $5.9 Mil

* $1.4 mil of Kindergarten Conversion Aid to be used in 2013-14, $1.9 mil to beadded to fund balance for future kindergarten expenses.

final budget

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