PROPOSED BUDGET 2018-19 SCHOOLYEAR

May 8, 2018

BYRON-BERGEN CENTRAL SCHOOL

AMY MATHISEN	DEBRA LIST	WILLIAM FORSYTH

2018-19 BOARD OF EDUCATION CANDIDATES

OUR MISSION AT BYRON-BERGEN CENTRAL SCHOOL IS TO…

Challenge, engage and nurture students to pursue a life-long commitment to personal and academic achievement and
strong character.

BYRON-BERGEN ELEMENTARY SCHOOL

Highlights

Grades 3-6 ranked in the Top 5 for Academic Achievement in the Genesee Region.

Ranked #1 in the Genesee Valley Educational Partnership in the annual publication of Buffalo Business First

Inquiry-Based STEM Learning Lab was recognized by the Finger Lakes STEM Hub and received the 2018 STEM Program Award

Featured an Elementary School Jazz Band and Jazz Choir

Two students recognized in the Buffalo News for being the 2018 Auto Show Poster Contest winners!

Largest participation in the Regional Storytelling Competition. More than 60 participants.

Partnered with Luggage With Hope of WNY for a Service Learning Project that collected and donated 137 backpacks, duffle bags and suitcases to children who are orphaned or put in foster care.

5th and 6th grades are going to Washington DC this year.

1:1 use of Chromebooks for Grades 3-6 and small group use for grades K-2

BYRON-BERGEN JR./SR. HIGH SCHOOL

Highlights

2017 Regents passing rate of 92% with 100% in Algebra 2 and Physics.

97% graduation rate for 2017 – potential of reaching 100% this year.

61% of students were on the Honor Roll for the first 3 Quarters.

Jr. High and Senior High Pageturners teams took 1st place in this years Regional competition.

Established an FFA Chapter and a Agriculture program

Selected for Professional Skills Development as part of America’s Best Community Award

Band toured NYC and performed on the USS Intrepid.

Student groups participated in over 40 different community service projects.

147 Individual Scholar Athletes

10 Sports Teams received the NYS Scholar Athlete Award

3 Sectional Titles (Football, Boys Soccer, Volleyball)

5 League Championships (Track, CC, Volleyball, Boys Soccer, Wrestling)

48 Genesee Region student All Stars

2018-19 BYRON-BERGEN BUDGET GOALS

Tax levy at or below the Tax Levy limit

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

Maintain facilities

2018-19 BUDGET PLANNING FACTORS…

Reduction in State aid to be received. Yes, the State increased Foundation

aid given to school districts, however for Byron Bergen, total aid to be

received is decreasing by $(125,748) for the 2018-19 school year.

Current growth factor percentage 1.00 %

Property Tax Levy Limit is still in effect

The current regulations still include unfunded mandates such as APPR,

(teacher evaluations), Affordable Care Act, Medicaid compliance

2018-19 BUDGET PLANNING FACTORS…

Increase in Teachers’ Retirement System (TRS) & Employees’ Retirement System (ERS) contribution rates

TRS rate for the 2018-19 school year is increasing 2016 -17	11.72%
2017-18	9.80% 2018 – 19	10.63%

ERS rate for the 2018-19 school year is decreasing slightly 2016 – 17	18.2%
2017 - 18              15.8% 2018 – 19             15.7%

-TRS and ERS are unfunded mandates

2018-19 PROJECTED TAX LEVY

2017-18 Actual Tax Levy	$ 8,366,964 2017-18 Actual Levy X Tax Base Growth Factor	         1.0000 2017-18 Tax Levy adjusted for Growth	$ 8,366,964

Adjustments:

Add 2017-18 Pilots received	$	68,282

Subtract 2017-18 Local share Capital Debt Adjusted Prior Year TAX LEVY
Adjusted Tax Levy X Allowable Growth Factor (2% or CPI)

Adjustments:

$                0 $ 8,435,246
2.00% $ 8,603,519

Subtract 2018-19 Pilots to be received	$	40,217

Add 2018-19 Local share Capital Debt

2018-19 Maximum allowable tax levy limit

PROJECTED increase in the tax levy rate per $1,000 based on 2017-18 assessments.
PROJECTED increase %

$	35,338

$ 8,599,072

$	0.67 2.77%

	

2017-18 Revenue

2018-19 Revenue

$ Increase (Decrease)
	
Property Taxes
	$	8,379,841
	$ 8,599,072
	$	219,231
	
State aid, all categories
	$ 13,563,969
	$ 13,438,221
	$ (125,748)
	
Other tax items (Pilots which are in lieu of taxes)
	$33,000
	$40,217
	$	7,217
	
Sales Tax
	$35,000
	$35,000
	$	0
	
Charges for services
	$	45,000
	$	45,000
	$	0
	
Use of property and money
	$	36,000
	$	36,000
	$	0
	
Federal aid (Medicaid)
	$	12,187
	$	40,000
	$	27,813
	
Other revenues – admissions, non-resident tuitions, Medicaid reimbursement, Federal grants

$	107,500

$	204,500

$	97,000
	
Outside Revenue Subtotal
	$ 22,212,497
	$ 22,362,497
	$	225,513
	
Inter-fund revenues from District Reserves
	$	255,000
	$	260,000
	$	5,000
	
Designated fund balance
	$	300,000
	$	300,000
	$	0
	
District Funds Subtotal
	$	555,000
	$	560,000
	$	5,000
	
TOTAL REVENUE
	$ 22,767,497
	$ 22,998,010
	$	230,513

2018-19 REVENUE PROJECTIONS

	2017-18 Approved Budget
	2018-19 Original Budget
	2018-19 Revised Budget

$ Change
	
Board of Education, Central Administration, District Office
	$	671,468
	$	689,819
	$	678,019
	$	11,800
	
Maintenance
	$ 1,583,275
	$	1,664,135
	$	1,647,735
	$	16,400
	
Central Services
	$	486,175
	$	542,154
	$	534,154
	$	8,000
	
Instructional supervision
	$	592,955
	$	595,579
	$	593,579
	$	2,000
	
Instruction – regular
	$ 5,636,649
	$	6,343,166
	$	6,158,795
	$	184,371
	
Instruction – special education
	$ 2,606,455
	$	2,642,888
	$	2,539,788
	$	103,100
	
Occupational education
	$	943,360
	$	896,592
	$	866,592
	$	30,000
	
Summer school
	$	0
	$	40,753
	$	40,753
	$	0
	
Audio/Visual, Technology & Student services
	$ 1,403,625
	$	1,523,102
	$	1,523,102
	$	0
	
Co-curricular/Inter-scholastic
	$	415,525
	$	495,407
	$	480,907
	$	14,500
	
Transportation
	$ 1,305,101
	$	1,258,407
	$	1,221,018
	$	37,389
	
Community service
	$	9,000
	$	9,270
	$	4,270
	$	5,000
	
Employee benefits
	$ 4,294,000
	$	4,613,115
	$	4,581,115
	$	32,000
	
Debt Service
	$ 2,911,950
	$	2,078,183
	$	2,028,183
	$	50,000
	
Inter-fund transfer
	$	100,000
	$	100,000
	$	100,000
	$	0
	
Total
	$ 22,767,497
	$	23,492,570
	$ 22,998,010
	$	494,560

2018-19 PROPOSED BUDGET – SUMMARY…

	2018-19 Original Budget
	2018-19 Revised Budget

$ Change
	
Board of Education , Central Administration & District Office
	$ 689,819
	678,019
	$11,800
	
• Increase in contractual salaries, movement of BOCES costs
• decrease in conference fees, material/supplies
				
Maintenance
	$1,664,135
	$1,647,735
	$16,400
	
• Increase in contractual salaries, utility costs • Decrease in uniform cost, supplies, Sunday
work
				
Central services
	$ 542,154
	$534,154
	$8,000
	
• Increase in BOCES costs
• Decrease in postage, printing, materials/supplies

2018-19 PROPOSED BUDGET – ADMINISTRATIVE COMPONENT

	2018-19 Original Budget
	2018-19 Revised Budget

$ Change
	
Instructional supervision
	$ 595,579
	$593,579
	$2,000
	
• Increase in contractual salaries
• Decrease in professional development costs, materials/supplies
				
Instruction – regular
	$6,343,166
	$6,158,795
	$184,372
	
• Increase in contractual salaries, substitute costs
• Decrease in materials/supplies, savings in retirements
• Postponed some equipment purchases
				
Instruction – special education
	$2,773,138
	$2,539,788
	$103,100
	
• Increase in contractual salaries
• Decrease in BOCES costs (2 students graduating, materials/supplies
• Excised (1) administrator (CSE chairperson)

2018-19 PROPOSED BUDGET – INSTRUCTIONAL COMPONENT

	2018-19 Original Budget
	2018-19 Revised Budget

$ Change
	
Occupational Education
	$896,592
	$866,592
	$30,000
	
• Increase in contractual salaries
• Decrease in materials/supplies, savings in technology teacher
				
Summer school
	$40,573
	$40,573
	$0
	
• No change
				
Audio/Visual, Technology, Student Services
	$1,523,102
	$1,523,102
	$0
	
• Increase in contractual salaries, BOCES costs • Decrease materials/supplies
				
Co-curricular/Inter-scholastic Activities
	$495,407
	$480,907
	$14,500
	
• Increase in contractual salaries
• Decrease in uniform costs and supplies

2018-19 PROPOSED BUDGET – INSTRUCTIONAL COMPONENT (CONTINUED)

	2018-19 Original Budget
	2018-19 Revised Budget

$ Change
	
Transportation
	$1,258,407
	$1,221,018
	$37,389
	
• Increase in contractual salaries
• Decrease in fuel by downsizing one bus run • Postpone replacement of vehicle
• Staffing efficacies
				
Community service
	$9,270
	$4,270
	$5,000
	
• Decrease in staffing of exercise room
				
Employee benefits
	$4,613,115
	$4,581,115
	$32,000
	
• Increase in health insurance premiums overall and retirement costs
• Decrease as a result of some changes in insurance plans and savings from change in staff
				
Debt service
	$2,078,183
	$2,028,183
	$50,000
	
• Decrease in interest payments for district capital project
				
Inter-fund transfers
	$100,000
	$100,000
	$0%

2018-19 PROPOSED BUDGET - TRANSPORTATION, EMPLOYEE BENEFITS AND DEBT SERVICE…

2018-19 PROJECTED SCHOOL TAX BILL -NET OF STAR SAVINGS
(PER $100,000 OF ASSESSED VALUE)

Enhanced STAR – Sr. Citizens $66,800 Exemption

Basic STAR $30,000 Exemption

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

($ 66,800) Enhanced STAR Exemption	($ 30,000) Basic STAR Exemption

$ 33,200 Taxable value

	1,000

$ 70,000 Taxable value

	1,000

33.2 X

$24.70 =

$ 820.04 Projected 2018-19 school tax

$ 829.04 Actual 2017-18 school tax

($	9.00) Decrease

70.0 X

$24.70 =

$ 1,729.00 Projected 2018-19 school tax $ 1,682.10 Actual 2017-18 school tax
$	46.90 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**

NOTE: THE TAX LEVY IS AT BYRON-BERGEN’S “ALLOWABLE” TAX LEVY LIMIT (CAP) OF 2.77%. THIS ENABLES THE SCHOOL TO GO OUT UNDER LAW FOR A SIMPLE MAJORITY VOTE. IF THE TOWNS/VILLAGES IN OUR DISTRICT STAY AT OR UNDER THEIR ALLOWABLE CAPS, RESIDENTS WILL RECEIVE A PROPERTY TAX RELIEF CREDIT FROM NEW YORK STATE.

2018-19 TRANSPORTATION NEEDS

(2) 70 Passenger buses

Total cost not to exceed

$117,000 each

$234,000

The purchase of these buses will qualify for the 85% transportation aid. The projected maximum cost of the buses to the community is $35,100 over 5 years. This amounts to an added cost of $2.02 per year, based on a $100,000 home value.

ITEMS ON THE BALLOT YOU WILL BE VOTING ON…

 PROPOSITION #1

For the purpose of adopting a budget of $22,998,010 for the 2018-19 school year.

 PROPOSITION #2

To authorize the purchase of (2) 70 passenger school buses at a total cost not to exceed $234,000.

 Selection of two (2) Board of Education candidates

BUDGET VOTE INFORMATION

VOTE DATE:

WHERE:

TIME:

MAY 15, 2018

JR./SR. HIGH WRESTLING/FITNESS-ROOM

12:00 PM – 9:00 PM

PLEASE NOTE: Change in time of vote

QUESTIONS????