Property Tax Report Card

180701 - BYRON-BERGEN CSD

2022-2023 - Page 1 Official - as of 03/17/2023 03:53
PM

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Note: Some data elements of the Property Tax Report Card have been revised or renamed to more closely follow the Property Tax Cap calculations districts complete on the Office of the State Comptroller website. Please see the Help text above for definitions. Additional guidance on the Property Tax Levy Limit is available on the Office of Educational Management Services website: http://www.p12.nysed.gov/mgtserv/propertytax/taxcap/.

Please also submit an electronic version (PDF or Word) of your school district's 2023-24 Budget Notice to: emscmgts@nysed.gov. This will enable us to help correct any formula or data entry discrepancy quickly.

Notice: The Enacted Budget allows school districts to establish a reserve fund for NYS Teachers' Retirement System Contributions, effective immediately. This reserve, if applicable, should be reported in the Schedule of Reserves under 'Other Reserve' and with a description that says: "To fund employer retirement contributions to the New York State Teachers' Retirement System (TRS.)"

Form Due - April 24, 2023

Form Preparer Name:

Preparer's Telephone Number:

LORI PRINZ
	
(585) 494 -1220

Budgeted Shaded Fields Will Calculate	2022-23
(A)

Proposed Budget 2023-24 (B)

Percent Change (C)

25,524,093
	25,972,402
	
9,183,231
	9,223,509
	
0
	0
	
0
	0
	
Total Budgeted Amount, not including Separate Propositions	1.76	% A. Proposed Tax Levy to Support the Total Budgeted Amount1
B. Tax Levy to Support Library Debt, if Applicable

0
	0
	
C. Tax Levy for Non-Excludable Propositions, if Applicable2 D. Total Tax Cap Reserve Amount Used to Reduce Current Year Levy, if
Applicable

9,183,231
	9,223,509
	
210,512
	94,269
	
8,972,719
	9,129,240
	
E. Total Proposed School Year Tax Levy (A+B+C-D)	0.44	%

F. Permissible Exclusions to the School Tax Levy Limit G. School Tax Levy Limit, Excluding Levy for Permissible Exclusions3
8,972,719
	9,129,240
	
H. Total Proposed Tax Levy for School Purposes, Excluding Permissible
Exclusions and Levy for Library Debt, Plus Prior Year Tax Cap Reserve
(E-B-F+D)

0
	0
	
929
	920
	
-0.97
	
8.0
	
I. Difference: (G-H);(negative value requires 60.0% voter approval)2
Public School Enrollment	%

Consumer Price Index	%

1 Include any prior year reserve for excess tax levy, including interest.

2 Tax levy associated with educational or transportation services propositions are not eligible for exclusion under the School Tax Levy Limit and may affect voter approval requirements.

3 For 2023-24, includes any carryover from 2022-23 and excludes any tax levy for library debt or prior year reserve for excess tax levy, including interest.

Actual 2022-23 (D)

Estimated 2023-24 (E)

Adjusted Restricted Fund Balance Assigned Appropriated Fund Balance
Adjusted Unrestricted Fund Balance

5,292,159
	9,133,723
	
869,023
	800,000
	
3,974,971
	1,101,150

Adjusted Unrestricted Fund Balance as a

Percent of the Total Budget	15.57	%	4.24	%

Schedule of Reserve Funds

Reserve Type     Reserve Name

Reserve Description *

3/31/23 Actual Balance

Intended Use of the Reserve in the
6/30/23 Estimated      2023-24 School Ending Balance	Year
(Limit 200 Characters)**

Note: Be sure to click on the Save button at the bottom after each additional Reserve you add under Capital, Property Loss, Liability, or Other Reserve.

Capital                 SCHOOL VEHICLE

For the cost of any object or purpose

1,001,818
	1,001,818

None

RESERVE-2022     for which bonds may be issued.

Capital	CAPITAL RESERVE-2023

For the cost of any object or purpose for which bonds may be issued.

0
	1,000,000

None

Capital	TECHOLOGY	For the cost of any AND EQUIPMENTobject or purpose RESERVE-2023     for which bonds
may be issued.

0
	500,000

None

Capital	CAPITAL RESERVE-2019

For the cost of any object or purpose for which bonds may be issued.

6,919
	0

Transfer into Capital Reserve-2023

Repair	 For the cost of repairs to capital improvements or equipment.

Workers	WORKERS	For self-insured Compensation COMPENSATION Workers
RESERVE	Compensation and benefits.

434,000
	504,000

None

Unemployment UNEMPLOYMENTFor reimbursement Insurance	RESERVE	to the State
Unemployment Insurance Fund.

127,387
	247,288

None

Reserve for Tax Reduction

Mandatory Reserve for Debt Service

For the gradual use of the proceeds of the sale of school district real property.

For proceeds from the sale of district capital assets or improvement, restricted to debt service.

Insurance	INSURANCE RESERVE

For liability, casualty, and other types of uninsured losses.

102,836
	802,835

None

Property Loss + (add)

To cover property loss.

Liability + (add)

LIABILITY RESERVE

To cover incurred liability claims.

205,868
	705,867

None

Tax Certiorari      TAX CERTIORARIFor tax certiorari RESERVE	settlements.

0
	0

None

Reserve for Insurance Recoveries

For unexpended proceeds of insurance recoveries at fiscal year end.

Employee	EMPLOYEE Benefit Accrued BENEFIT Liability	RESERVE

For accrued 'employee benefits' due to employees upon termination of service.

1,540,559
	1,540,559

None

Retirement Contribution

NYS RETIREMENT RESERVE

For employer retirement contributions to the State and Local Employees' Retirement System.

1,062,207
	2,062,207

None

Reserve for Uncollected Taxes

For unpaid taxes due certain city school districts not reimbursed by their city/county until the following fiscal year.

Single Other	TRS RESERVE Reserve

609,149
	769,149

None

* NYSED Reserve Guidance: http://www.p12.nysed.gov/mgtserv/accounting/docs/reserve_funds.pdf

OSC Reserve Guidance: http://osc.state.ny.us/localgov/pubs/listacctg.htm#reservefunds

**Provide a brief, but specific, statement of the planned use and appropriation for the reserve in SY 2023-24. Mention any capital expenditures that will need to be voted upon in the upcoming Budget Vote.

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