Transcript Budget Hearing - Cortland School District

May 6th, 2014
Cortland Junior-Senior High School
7:00 PM
 Increase
in Benefit Costs-4.87% Increase from 2013-14
 Increase in Debt Service Costs – 18.9% Increase from 2013-14
 Instructional Program Increases




Projected Salary Increases-Based on current contractual obligations
BOCES Services Inflationary Increase-4%
Additional staffing to address AIS Math needs at elementary levels
and junior senior high
Additional staffing at high school for student support services
 Decisions
will be made based on what is best for students.
 All programs will be evaluated on their merit for improving
student achievement.
 Striving to maintain a highly qualified, well trained and
supported work force.
 Preserving the fiscal integrity of the school district for years
to come.
 Looking for ways to deliver services in a more cost effective
manner.
 Reinvesting in the district both through operations and
maintenance, instructional technology, and programs.
Foundation Aid
2009-2010
 2010-2011
 2011-2012
 2012-2013
 2013-2014
 2014-2015

-
$18,215,631
$18,215,631
$18,215,631
$18,324,924
$18,379,898
$18,640,142
Gap Elimination Adjustment
2009-2010
 2010-2011
 2011-2012
 2012-2013
 2013-2014
 2014-2015

-
$1,946,951
$1,844,175
$2,415,099
$1,811,325
$1,126,675
$536,288
Total Gap Elimination Adjustment: $9,680,513
13-14
Total Budget
Dollar Increase
Percent Increase
$
45,329,626
14-15
$47,504,329
$2,174,703
4.8%
Administrative
$
Program
3,894,712
8.20%
$
Capital
35,915,849
75.60%
$
7,693,768
16.20%
Description
Total Board of Education
Total District Clerk
Total District Meeting
Total Superintendent's Office
Total Business Administration
Total Auditing
Total Treasurer
Total Tax Collector
Total Legal
Total Personnel
Total Unallocated Insurance
Total Central Processing
Total School Association Dues
Total Judgement & Claims
Total Refund of Property Taxes
Total BOCES Admin Costs
Total Instructional Supervision
NYS Employee Retirement System
NYS Teacher's Retirement System
FICA
Workers Compensation
Unemployment Insurance
Health and Dental Insurance
Other Employee Benefits
Totals
Percent of Overall Budget
2013-14 Administrative
11,473
3,010
5,035
241,963
325,295
52,316
32,262
15,000
156,400
187,337
400,543
19,800
$
$
$
$
$
$
$
$
$
$
$
$
2014-15 Administrative
28,500
3,371
5,200
257,156
361,050
54,059
74,000
11,700
15,000
101,516
196,704
-
$
$
$
$
$
$
$
$
181,900
1,671,083
174,133
199,976
157,755
25,246
4,556
578,418
$
4,443,501
$
$
$
$
$
$
$
$
$
$
$
$
1,500
1,500
189,176
1,585,893
127,262
200,319
127,573
12,896
3,486
536,852
3,894,712
$
$
$
$
$
$
$
$
$
$
$
$
$
9.80%
8.20%
Description
Total Curriculum Development
Total Inservice Training
Total Teaching Regular School
Total Students w/disabilities
Total Occupational Education
Total Summer School/Special Schools
Total Library
Total Educational Television
Total Computer Assisted Instruction
Total Attendance
Total Guidance
Total Health Services
Total Psychologist Services
Total Social Work Services
Total Co-Curricular
Total Interscholastic Athletic
Total District Transportation
Total Garage Building
Total Contract Transportation
NYS Employee Retirement System
NYS Teacher's Retirement System
FICA
Workers Compensation
Unemployment Insurance
Health and Dental Insurance
Other Employee Benefits
Interfund Transfers
Totals
Percent of Overall Budget
$
2013-14 Program
302,396
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
12,166,676
5,500,290
541,397
102,297
634,734
68,000
924,059
108,292
376,608
223,847
297,509
328,939
199,000
581,530
1,124,105
160,000
3,500
660,810
2,426,328
1,360,059
209,757
37,858
5,748,984
100,000
16,148
34,203,123
75.45%
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2014-15 Program
302,815
178,630
12,412,177
5,643,140
628,053
202,032
566,192
71,572
1,255,549
111,526
417,084
247,150
308,150
362,054
205,700
613,510
1,145,835
167,233
3,577
770,665
2,752,857
1,438,264
20,278
39,298
6,052,509
-
$
35,915,849
75.61%
Description
Total Operation of Plant
Total Maintenance of Plant
Total Judgement & Claims
Total Refund of Property Taxes
Total BOCES Admin Costs
NYS Employee Retirement System
FICA
Workers Compensation
Unemployment Insurance
Health and Dental Insurance
Total Debt Service
Transfer to Capital-9950.900
Totals
Percent of Overall Budget
$
$
$
$
$
$
$
$
$
$
$
2013-14 Capital
2014-15 Capital
2,398,886 $
2,468,100
612,000 $
636,400
1,500
1,500
260,033
92,523
14,325
2,586
280,000
3,019,649
$
$
$
$
$
$
$
6,683,002 $
14.74%
198,898
81,130
228,620
2,217
341,411
3,636,992
100,000
7,693,768
16.20%
What Do We Spend Our Money On?
Transportation
3%
Central
Buildings &
Services
Grounds
3%
6%
Debt Service
8%
Benefits
27%
Total %
Total $
Central Services
Buildings &
Grounds
3% $1,300,432
Debt Service
8% $3,736,992
7% $3,104,500
Instruction
53% $25,111,226
Benefits
27% $12,934,535
Transportation
Totals
3% $1,316,645
100% $47,504,329
Instruction
53%
 Tax






Levy Overview
6.582 % was the limit for 14-15
Could raise $1,063,761 more than 13-14
Limit is high due to a large amount of local share for the current
capital project that is exempted
Recommendation to maintain same increase as last year-2.9%
Total Levy $16,631,392
$468,718 Increase from 13-14
Levy
$ Increase
Cortland
Cortlandville
Hartford
Lapeer
Virgil
Dryden
District
Increase
2013-14
$ 16,162,674
$
$
$
$
$
$
$
17.55
17.55
17.91
19.08
18.33
17.55
17.69
2.9% 2014-15
$ 16,631,392
$
468,718
$
18.06
$
18.06
$
18.43
$
19.63
$
18.86
$
18.06
$
18.20
$
0.51
Assessed Value
No Star
Basic Star
Enhanced Star
Basic Savings
Enhanced Savings
$
40,000
$
728.02
$
182.00
$
-
$
546.01
$
728.02
$
50,000
$
910.02
$
364.01
$
-
$
546.01
$
910.02
$
60,000
$
1,092.03
$
546.01
$
-
$
546.01
$
1,092.03
$
70,000
$
1,274.03
$
728.02
$
105.56
$
546.01
$
1,168.47
$
80,000
$
1,456.04
$
910.02
$
287.57
$
546.01
$
1,168.47
$
90,000
$
1,638.04
$ 1,092.03
$
469.57
$
546.01
$
1,168.47
$
100,000
$
1,820.05
$ 1,274.03
$
651.58
$
546.01
$
1,168.47
State Aid Category
Foundation Aid
UPK
BOCES
High Cost Excess
Private Excess Cost
Hardware & Technology
Software, Library, Textbook
Transportation
GEA
Subtotal Operation Aids
Building/Other
Total
Percent Change
$ Value Change
2013-14
$ 18,379,898
$
468,206
$
1,565,531
$
619,210
$
259,730
$
54,085
$
229,256
$
1,174,637
($1,126,675)
$ 21,623,878
$
3,388,606
$ 24,544,278
2014-15
$ 18,640,142
$
468,206
$
1,650,000
$
549,198
$
156,590
$
53,282
$
222,914
$
1,079,384
($536,288)
$ 22,283,428
$
2,468,677
$ 24,283,899
-1.06%
$
(260,379)
Property Taxes
$
2013-14
16,162,674
$
2014-15
16,631,392
Payments in Lieu of Taxes
Miscellaneous Revenues
Transfer from Reserves
$
$
$
150,000
1,139,039
2,833,635
$
$
$
150,000
1,439,038
4,500,000
Appropriated Fund Balance
$
500,000
$
500,000
State Aid
$
24,544,278
$
24,283,899
Total Revenues
$
45,329,626
$
47,504,329
 Utilize
Teacher Retirement Breakage
 Outsourcing of Tax Collection in 2014-15
 Negotiation of 3 Tier Prescription Drug Plan for
Administrators Bargaining Unit
 Use of Fund Balance-Tighter Budgeting Line by Line
 No
layoffs
 Maintain all current programs
 Address the elementary Math AIS needs
 Begin to address maintenance and grounds needs
 Conservative use of reserves
 Budget
Vote-May 20th
 Budget Hearing-Tonight
 Budget Booklet/Budget Notice-May 7th
 Budget Adoption-April 21st
 Property Tax Report Card Due-April 21st
 Questions or Comments?