2018-19 School Year

Giving Back

Accolades

Arts and Culture

Career Exploration

Full STEAM Ahead

Character Education

#BBPride

BYRON-BERGEN CENTRAL SCHOOL 2019-20 SCHOOL YEAR
PROPOSED BUDGET

2019-20 BUDGET GOALS

Tax levy at or below the Tax Levy limit

Spending focused on preserving our students’ instructional program and fulfillment of contractual/legal obligations

Maintain facilities

HOW IS THE BUDGET (SPENDING PLAN) FUNDED?

State Aid

 Funds provided to districts based upon various formulas and areas of prior year district spending

Property Taxes

 Taxes levied by a governing authority of the jurisdiction in which the property is located

PILOTS

 Payment in Lieu of Taxes – made to compensate a local government for some or all of tax revenue lost due to tax exempt ownership or use of a particular piece of real property

Other Revenue

 Revenue sources that are locally specific, such as, tuition from other districts, Medicaid, Monroe County sales tax, interest, admission fees, sales of equipment, etc.

Reserves

 Saving accounts for specific purposes

Fund Balance

 Funds remaining for prior years

PROPOSED REVENUE $23,545,342

Other Revenue, 1.10%

PILOTS, 0.22%

REVENUE BY PERCENTAGE

Reserves, 0.75%
Fund Balance, 0.88%

Property Taxes, 38.05%

State Aid, 59.00%

Property Taxes

State aid, all categories

2018-19 Approved

$ 8,599,072

$ 13,438,221

2019-20 Estimated

$ 8,849,011

$ 13,665,831

$ Increase (Decrease)

$	249,939

$	227,610
	
Other tax items (Pilots which are in lieu of taxes)
	$40,217
	$51,470
	$	11,253
	
Sales Tax
	$35,000
	$35,000
	$	0
	
Charges for services – admissions, non-resident tuition, facility use, non-school transportation
	$	45,000
	$	45,000
	$	0
	
Use of property and money – Interest, commissions, sales of equipment
	$	36,000
	$	36,000
	$	0
	
Federal aid (Medicaid)
	$	40,000
	$	40,000
	$	0
	
Other revenues – Boces refund, landfill agreement, CPSE admin fees

$	204,500

$	238,030

$	33,530
	
Outside Revenue Subtotal
	$ 22,438,010
	$ 22,960,342
	$ 522,332
	
Inter-fund revenues from District Reserves
	$	260,000
	$	285,000
	$	25,000
	
Designated fund balance
	$	300,000
	$	300,000
	$	0
	
District Funds Subtotal
	$	560,000
	$	585,000
	$	25,000
	
TOTAL REVENUE
	$ 22,998,010
	$ 23,545,342
	$ 547,332

2019-20 ESTIMATED REVENUE

2019-20 PROJECTED TAX LEVY

2018-19 Actual Tax Levy	$ 8,599,072 2018-19 Actual Levy X Tax Base Growth Factor	          1.0000 2018-19 Tax Levy adjusted for Growth	$ 8,599,072

Adjustments:

Add 2018-19 Pilots received	$	40,217

Subtract 2018-19 Local share Capital Debt Adjusted Prior Year TAX LEVY
Adjusted Tax Levy X Allowable Growth Factor (2% or CPI)

Adjustments:

$	(35,338) $ 8,603,951
2.00% $ 8,776,030

Subtract 2019-20 Pilots to be received	$	(51,470)

Add 2019-20 Local share Capital Debt

2019-20 Maximum allowable tax levy limit Allowable tax levy % increase

Board approved  tax levy increase %

PROJECTED increase in the tax levy rate per $1,000

$	149,451

$ 8,874,011 3.20% 2.91%

$	0.45

TAX RATE HISTORY

TAX RATE HISTORY $30.00

$25.00

$20.00

$15.00

$10.00

$5.00

$-

10-11	11-12	12-13	13-14	14-15	15-16	16-17	17-18	18-19	19-20

Actual	Projected

	9.2
	%
					59.9%
		59.6%
		5
	9.0
	%
		
5
												58.6%
							
					56
	.9%
		56.9%
		57.6%
		57.5%

																								

					40
	.23
	%
			40
	.91%
			40
	.13
	%
																		
	38
	.65%
																		38
	.85
	%
				38
	.63%
				38
	.21%
			38
	.61%
				38
	.27%

																																										

									.90
	%
												3
	.67%
												.76
	%
				69
	%
	
				.11%
			2
							.23%
				.23%
												.15%
			2
					2.
			
			2
										2
				2
								1.
	46%
			2

																																			

											

REVENUE SOURCES HISTORICAL REVENUE SOURCES

70.00%

60.00%

50.00%

40.00%

30.00%

20.00%

10.00%

0.00%

11-12	12-13	13-14	14-15	15-16	16-17	17-18	18-19	19-20

STATE	LOCAL	ALL OTHER

BUDGET $23,545,342

EXPENDITURES BY PERCENTAGE

Contractual, 8.22%

Transportation, Discretionary, 1.87% 2.24%

Debt, 9.75%

BOCES, 13.95%
Salary & Benefits, 63.96%

2019-20 PROPOSED BUDGET – SUMMARY…

2018-19 Type of Expense	Approved

2019-20
Proposed	Difference

Board of Education, Central Administration, Finance, Legal and Public Information

Maintenance

Printing, Data Processing, Ins, Dues & BOCES Admin

Staff Development and Instructional supervision

Instruction – regular and Summer school

Instruction – special education

$	678,019

$ 1,657,735

$	534,154

$	593,579

$ 6,202,967

$ 2,539,788

$	701,906

$	1,730,079

$	558,150

$	631,661

$ 6,296,013

$ 2,970,643

$	23,887

$	72,344

$	23,996

$	38,082

$	93,046

$ 430,855

Pupil Services (Occ Ed, Library, Technology, Guidance,

Psychologists, Social Svcs and Health Svcs)	$ 2,386,195	$ 2,068,483	$ (317,712)

Co-curricular/Inter-scholastic

Transportation

Community service

$	480,407

$ 1,211,598

$	4,270

$	481,430

$ 1,270,042

$	4,000

$	1,023

$	58,444

$	(270)

Employee benefits	$ 4,581,115	$ 4,537,080	$ (44,035)

Debt Service	$ 2,028,183	$ 2,195,855	$ 167,672

Transfer to Capital for Security work at Elementary

Total

$	100,000

$ 22,998,010

$	100,000

$23,545,342

$	0

$ 457,332

2019-20 Administrative Costs

2018-19 Approved Budget

2019-20
Proposed	Difference Budget

Board of Education , Central	$ 678,019	$	701,906	$ 23,887 Administration & District Office

• Increase in contractual salaries • Increase in newsletter postage
• Increase in legal fees, financial advisor fees and audit costs

Maintenance	$ 1,657,735	$ 1,730,079	$ 72,344

• Increase in contractual salaries and utility costs • Purchase of new pickup/plow truck
• Hire .5 FTE cleaner

• Blacktop sealing to prolong life of parking lots

Central services	$ 534,154	$	558,150	$ 23,996

• Increase in BOCES costs (internet and routers) • Increase in insurance costs

2019-20 Instructional Costs

2018-19 Approved Budget

2019-20
Proposed	Difference Budget

Instructional supervision	$	593,579	$	631,661	$ 38,082

• Increase for Staff development and training • Contractual salary increases
• Office safety changes

Instruction – regular	$6,202,967	$6,296,013	$ 93,046

• Increase in contractual salaries, substitute costs • No increase - Retirement of teachers and hiring
of Director of Instruction

• Increase in equipment purchases (Music dept.)

Instruction – special education	$2,539,788 $2,970,643	$430,855

• Increase in contractual salaries

• Increase in out of district student placements • Increase in BOCES costs for services

2019-20 Instructional Costs (cont.)

2018-19 Approved Budget

2019-20 Proposed
Budget	Difference

Pupil Services	$ 2,386,195	$ 2,068,483	$ 317,712

• Decrease in contractual salaries • Decrease in BOCES CTE costs

Co-curricular/Inter-scholastic	$	480,407	$	481,430	$	1,023 Activities

• Increase in contractual salaries

Transportation	$1,211,598	$1,270,042	$58,444 • Increase in contractual and substitute salaries

• Increase in fuel costs

• Increase in cost of bus parts and tires

Employee Benefits	$ 4,581,115	$ 4,587,080	$ 44,035 • Increase in health insurance costs

• Decrease in TRS retirement costs • Decrease in unemployment costs

2019-20 Capital Costs

2018-19 Approved Budget

2019-20
Proposed	Difference Budget

Community service	$	4,270	$	4,000	$	270 • Decrease in lifeguard costs

Debt service	$ 2,028,183	$ 2,195,855	$ 167,672 • Increase in interest payments for capital project

Transfer to Capital fund	$100,000	$100,000	$	0

• Project to install security window at Elementary school office

2019-20 PROJECTED SCHOOL TAX BILL - NET OF STAR SAVINGS (PER $100,000 OF ASSESSED VALUE)

Enhanced STAR – Sr. Citizens $68,700 Exemption

Basic STAR $30,000 Exemption

$100,000 Assessed value	$100,000 Assessed value

($ 68,700) Enhanced STAR Exemption	($ 30,000) Basic STAR Exemption $ 31,300 Taxable value	$ 70,000 Taxable value
	1,000	       1,000 31.3 X                                                                                                   70.0 X
$24.29 = $ 760.28 Projected 2019-20 school tax	$24.29 = $ 1,700.30 Projected 2019-20 school tax

 $ 791.61 
($ 31.33)

Actual 2018-19 school tax Decrease

$ 1,669.05 $      31.25

Actual 2017-18 school tax Increase

**$100,000 assessed value is used as an example as required by NY State regulations**

**$100,000 assessed value is used as an example as required by NY State regulations**

The proposedtax levyof2.91% is below Byron-Bergen’s“allowable” tax levy limit (cap) of 3.20%. Thisenables theSchoolto go out underlaw fora simple majorityvote. If the towns/villagesinour districtstayator under their allowable caps,residents will receive a propertytax relief credit from newYorkstate.

2019-20 TRANSPORTATION NEEDS

(2) 70 Passenger buses

(1) Minivan

$238,000

$ 23,500

Total cost not to exceed	$261,500

The purchase of these buses will qualify for the 85% transportation aid. The projected maximum cost of the buses to the community is $39,225 over 5 years. This amounts to an added cost of $2.16 per year, based on a $100,000 home value.

ITEMS ON THE BALLOT YOU WILL BE VOTING ON…

 PROPOSITION 1: 2019-20 Proposed Budget For the purpose of adopting a budget of $23,545,342 for the 2019-20 school year which is a 2.38% increase from the 2018-19 approved school budget.

 PROPOSITION 2: Bus Purchase Proposition To authorize the purchase of (2) 70 passenger school buses and (1) minivan at a total cost not to exceed $261,500.

ITEMS ON THE BALLOT YOU WILL BE VOTING ON… (continued)

 PROPOSITION 3: Capital Reserve - 2019

Asking for voters to authorize the District to create an account to set aside money for long-term or large scale projects. The life of the reserve would be (10) years and the total amount of money that could be transferred into the account cannot exceed $2,000,000 without voter authorization. The District currently has a capital reserve account expiring with a balance of $52,093.05 which would be transferred into the new capital reserve if approved.

 PROPOSITION 4: School Vehicle Reserve - 2019

Asking for voters to authorize the District to create an account to set aside money for future school vehicle purchases. The total amount of money that could be transferred into the account cannot exceed $500,000 without voter authorization. This reserve would allow the District to not incur costs, such as, attorney fees, financial advisor fees or interest on monies borrowed.

ITEMS ON THE BALLOT YOU WILL BE VOTING ON… (continued)

Selection of two (3) Board of Education candidates to serve a (3) year term beginning July 1, 2019. We have (3) incumbents running this year and they are:

 Kimberly Carlson

 Jennifer VanValkenburg

 Yvonne Ace-Wagoner

BUDGET VOTE information

VOTE DATE:	MAY 21, 2019

WHERE:

TIME:

JR./SR. HIGH WRESTLING/FITNESS-ROOM

12:00pm – 9:00pm

Questions?