BYRON-BERGEN CENTRAL SCHOOL

2022-23 BUDGET PROPOSAL

PRESENTATION

May 10, 2022

District Celebrations

• Shifted all of our students (K-12) back to in-person learning with a focus on keeping kids in school this year

• All extra-curricular clubs, school and district celebrations and activities, music concerts, the school musical, and other events were brought back this year

• 2022 Recipient of the Genesee Valley School Boards Excellence in School Award for our Agriculture Program grades K-12

• Byron-Bergen Central School District Awarded the 2022 Utica National School Safety Award

• Continued partnership with the Genesee County Sheriff's Department and have one of the best SRO programs in NYS

• Byron-Bergen Jr./Sr. High School Named a US News Best High School for the 4th consecutive year

District Celebrations

• Passed the 2021 Capital Project Vote at no additional tax increase with a focus on updating our facilities and infrastructure throughout the district for the 2022-2023 and 2023-2024 school years and beyond.

• 5 Year Graduation Rate of over 98%
• 2nd highest student enrollment in our BOCES CTE Programs • Students participating in 14 different programs
• Offer 9 Advanced Placement (AP) Courses
• Continue to have a competitive Music and Arts Program (K-12) • Provided the opportunity for international travel to Costa Rica
• Provided the opportunity for field trips and educational opportunities for students in grades K-12

• Multiple Scholar Athlete Teams in fall and winter sports

	2021-22 Actual Budget

2022-23 Proposed

$ Increase (Decrease)
	
Property Taxes
	$	9,024,961
	$	9,183,231
	$	158,270
	
State aid, all categories
	$	14,789,229
	$	15,126,037
	$	336,808
	
Other tax items (Pilots which are in lieu of taxes)
	$	125,075
	$	145,025
	$	19,950
	
Sales Tax
	$	35,000
	$	35,000
	$	0
	
Charges for services
	$	12,000
	$	12,000
	$	0
	
Use of property and money
	$	104,000
	$	122,000
	$	18,000
	
Federal aid (Medicaid)
	$	30,000
	$	30,000
	$	0
	
Other revenues – refund from prior year, CPSE admin reimb from Counties, donations, etc

$	245,800

$	245,800

$	0
	
Outside Revenue Subtotal
	$ 24,366,065
	$ 24,899,093
	$	533,028
	
Inter-fund revenues from District Reserves
	$	200,000
	$	200,000
	$	0
	
Designated fund balance
	$	425,000
	$	425,000
	$	0
	
District Funds Subtotal
	$	625,000
	$	625,000
	$	0
	
TOTAL REVENUE
	$ 24,991,065
	$ 25,524,093
	$	533,028

2022-23 ESTIMATED REVENUE

$0
4-15	15-16	16-1	17	1	9	-20
0-21

REVENUE SOURCES AS A %

Chart Title
HISTORICAL REVENUE SOURCES 70.00% $16,000,000
60.00% 56.86%,0057.64%	57.48%	59.91%	59.64%	58.63%	59.04%	57.12%	59.20%	59.26%

50.00% $12,000,000

0
$1 40.91%0 40.13% 40.00%
$8,000,000

38.85%	38.63%	38.21%	38.61%	38.25%	36.69%	36.10%	35.98%

30.00% $6,000,000

20.00% $4,000,000

10.00% $2,000,000 2.24%

0.00%

14
13-11-12

2.23%	3.67%	1.46%	2.15%	2.76%	2.70%	6.19%

STATE	LOCAL	ALL OTHER
1 12-13	13-14	 14-157 15-16-18 16-17 8-117-18 1918-19	219-20 STATE AID	TAX LEVY	ALL OTHER

4.70%	4.76%

21-22	22-23

2022-23 PROJECTED TAX LEVY

2021-22 Actual Tax Levy	$ 9,024,961 2021-22 Actual Levy X Tax Base Growth Factor	            1.0013 2021-22 Tax Levy adjusted for Growth	$ 9,036,693 Adjustments:
Add 2021-22 Pilots received	$	82,170

Subtract 2021-22 Local and BOCES share Debt Adjusted Prior Year TAX LEVY
Adjusted Tax Levy X Allowable Growth Factor (2% or CPI)

$ (189,703) $ 8,929,160
1.02

Adjustments:

Subtract 2022-23 Pilots to be received

$ 9,107,744

$	(135,025)

Add 2022-23 Local and BOCES share Debt

2022-23 Maximum allowable tax levy limit Allowable tax levy % increase

Board approved tax levy increase %

$	261,052

$	9,233,771

	2.31%

1.75%

2022-23 Board approved tax levy	$ 9,183,231

PROJECTED increase in the tax levy rate per $1,000	$	0.21

13	-14	4-15
17-18	18-19
19-20
20-2

TAX RATE HISTORY

Chart Title
TAX RATE HISTORY $30.00 $16,000,000

$25.00 $ $23.7200 $23.97	$24.12	$23.60	$23.98	$24.03	$23.84	$23.99	$23.39	$22.84 $12,000,000

$20.00 $10,000,000

$15.00 $8,000,000

$6,000,000

$10.00
$4,000,000

$5.00 $2,000,000

$0
$-	STATE
12-11-12 1312-13 1 13-14

5-16	16-17
LOCAL 114-15	15-16
Actual

ALL OTHER
16-17	17-18	18-19	19-201	21-22	22-23 Projected

2016
2017

TAX LEVY as a % of
BYRON-BERGEN Adjusted Gross Income (AGI)

$180,000,000	8.00%

$160,000,000
7.50%

$140,000,000

7.00% $120,000,000

$100,000,000	6.50%

$80,000,000	6.00%

$60,000,000

$40,000,000

$20,000,000

5.46%	5.44%	5.56%	5.49%	5.42%

5.16%	5.25%	5.07%

5.50% 5.33%	5.32%	5.33%

5.00%

$0
2009	2010

2012
11	2
20 Byron Bergen Adjusted013 Gross Income

2014
Tax Levied

4.50% 2015	Tax Levy as a % of AGI	2018	2019

Chart Title

BUDGET $25,524,093

$16,000,000

$14,000,000

$12,000,000

EXPENDITURES BY PERCENTAGE Transportation,5.13%	Discretionary,0.79%
Contractual,6.44%

Debt, 12.73%

$10,000,000

$8,000,0 BOCES, 14.07%

Salary & Benefits, 60.84%

00
$6,000,000

$4,000,000

$2,000,000

$0

STATE	LOCAL	ALL OTHER

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

2022-23 Administrative Costs

2021-22 Actual Budget

2022-23 Proposed
Budget	Difference

Board of Education , Central	$ 776,577	$ 768,029	$ (8,548) Administration & District Office

• Decrease in contractual salaries

Maintenance	$ 1,729,937	$ 1,763,454	$ 33,517

• Increase in contractual salaries • Increase in Utilities

Central services	$ 647,870	$ 691,156	$ 43,286

• Increase in BOCES costs (internet access, copiers, security)
• Increase in insurance costs

2022-23 Instructional Costs

2021-22 Actual Budget

2022-23
Proposed	Difference Budget

Staff Development and

Instructional supervision	$ 689,068 $ 699,946	$ 10,878

• Decrease in contractual salaries

• Increase in BOCES costs (professional development/training)

Instruction – regular & summer	$6,368,387	$6,418,018	$ 49,631

• Increase in contractual salaries

• Decrease in contractual salary - retirements • Increase in BOCES costs

Instruction – special education	$3,076,761	$3,179,446	$102,685

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

2022-23 Instructional Costs (cont.)

2021-22 Approved Budget

2022-23 Proposed
Budget	Difference

Pupil Services	$ 2,137,387	$ 2,164,863	$	27,476

• Increase in contractual salaries

• Increase in BOCES services (hardware/software and repairs)

Co-curricular/Inter-scholastic	$	487,875	$	500,165	$	12,290 Activities
• Increase in contractual salaries

• Increase in referee/umps/section V costs

Transportation	$ 1,281,865	$ 1,260,662	$ (21,203) • Elimination of a bus route

Employee Benefits	$ 4,511,218	$ 4,764,425	$ 253,207 • Increase in health insurance rates
• Increase in TRS retirement rate

2022-23 Capital Costs

2021-22 Approved Budget

2022-23 Proposed
Budget	Difference

Community service	$	4,000	$	0	$	(4,000) • Pool needs repairs

Debt service	$ 3,180,120	$ 3,213,929	$	33,809 • Increase in debt payment

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

• Money for replacement of removal of underground fuel oil tank and some interior flooring renovations at the Jr/Sr High School building

2022-23 PROPOSED BUDGET – SUMMARY…

2021-22 Type of Expense	Approved

2022-23
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

Pupil Services (Occ Ed, Library, Technology, Guidance, Psychologists, Social Svcs and Health Svcs)

Co-curricular/Inter-scholastic

Transportation

Community service

Employee benefits

Debt Service

$	776,577

$	1,729,937

$	647,870

$	689,068

$ 6,368,387

$ 3,076,761

$ 2,137,387

$	487,875

$ 1,281,865

$	4,000

$	4,511,218

$ 3,180,120

$	768,029

$	1,763,454

$	691,156

$	699,946

$ 6,418,018

$ 3,179,446

$ 2,164,863

$	500,165

$ 1,260,662

$	0

$	4,764,425

$ 3,213,929

$	(8,548)

$	33,517

$	43,286

$	10,878

$	49,631

$	102,685

$	27,476

$	12,290

$	(21,203)

$	(4,000)

$	253,207

$	33,809

Transfer to Capital Fd for Security work at Bus Garage

Total

$	100,000

$24,991,065

$	100,000

$25,524,093

$	0

$ 533,028

si Basic STAR c STAR
2022-23 PROJECTED SCHOOL TAX BILL -NET OF STAR SAVINGS
(PER $100,000 OF ASSESSED VALUE)

Enhanced STAR – Sr. Citizens $74,900 Exemption
(Prior year exemption was $70,700)

$100,000 Assessed value

($ 74,900) Enhanced STAR Exemption

$ 25,100 Taxable value

Ba $30,000 Exemption

$100,000 Assessed value

($ 30,000) Basic STAR Exemption $ 70,000 Taxable value
	1,000

	1,000

25.1 X

$23.05 =

$22.84 =

$ 578.56 Projected 2022-23 school tax

$ 669.22  Actual 2021-22 school tax

70.0 X $23.05 =
$22.84 = tax

$ 1,613.30 Projected 2022-23 school tax

$1,598.80 Actual 2021-22 school tax school

$(90.66) Decrease due to change in exemption amount

$	14.50 Increase due to change in tax rate

The proposed tax levy of 1.75% is below Byron-Bergen’s “allowable” tax levy limit (cap) of 2.31%. This enables the School to go out under law for a simple majority vote..

2022-23 TRANSPORTATION NEEDS

 Two (2) 66 Passenger buses	$ 240,000

 One (1) Wheelchair bus	$	75,000

Total not to exceed	$ 315,000

The purchase of these buses will qualify for the 90% transportation aid. The projected maximum cost of the buses to the community is $31,500. This amounts to an added cost of less than $2.00 per year, based on a $100,000 home value.

ITEMS ON THE BALLOT YOU WILL BE VOTING ON…

 PROPOSITION 1: 2022-23 Proposed Budget

For the purpose of adopting a budget of $25,524,093 for the 2022-23 school year which includes a 2.13% increase in expenditures and a 1.75% increase in the 2022-23 tax levy. The budget was balanced utilizing a 3% increase in State Aid, a 1.75% increase in the tax levy, school reserves and fund balance.

 PROPOSITION 2: Bus Purchase Proposition

To authorize the purchase of two (2) 66 passenger school buses and one (1) wheelchair bus at a total cost not to exceed $315,000. The estimated average cost for the bus proposition is less than $2.00 per year on a house valued at $100,000.

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

 PROPOSITION 3: School Vehicle Reserve-2022

in the threshold amount of $500,000 and to dissolve the old School Vehicle
To authorize the creation of a new School Vehicle Reserve – 2022 with an increase

transferred into he new 2022 School Vehicle Reserve.
Reserve – 2019.tAll monies in the old 2019 School Vehicle Reserve will be

School Vehicle Reserve – 2019 with a maximum threshold of $500,000 for the
In May of 2019, the Byron Bergen residents authorized the School to establish a

purpose of purchasing school vehicles to transport students. With increasing
in 2022-23 and 2023-24. However, after 2023-24 the district would have to
fees, financial advisor fees and interest.
vehicle costs, the district currently has enough reserve funds to purchase vehicles return to financing vehicle purchases and paying the extra costs, such as, attorney

school vehicle reserve with a threshold amount of $1 million. The increased
several years and save by not having to pay the extra costs. Another benefit is
Transporta ion Aid from NYS is paid on cost and “assumed interest” of vehicle
which we would not be paying.
We are asking the Byron Bergen residents to authorize the creation of a new 2022 threshold will enable the School to “pay cash” to purchase school vehicles for purchased. tThis means the School will receive Transportation Aid on interest s

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

 Selection of three (3) Board of Education candidates to serve a (3) year term beginning July 1, 2022. We have three candidates running for three open seats this year and they are:

	Kimberly Carlson

	Heidi Ball

	Jeffrey Cook

BUDGET VOTE INFORMATION

 VOTE DATE:

 WHERE:

May 17, 2022

In-person
 Jr/Sr High School Wrestling/Fitness Room

Absentee Ballot
vote via an absentee ballot. Anyone interested in this must
 Once again this year “fear of COVID” is an allowable reason to

contact Rachel Stevens to request an absentee ballot
application to apply for an absentee ballot. Ms. Stevens can b
494-1220 ext 2529. You must provide your name, address and
reached by emailing taxcollector@bbschools.org or by callinge telephone number when submitting your request.

 TIME:	 In-person voting  12:00 pm to 9:00 pm

Absentee Ballot voting
2022
 Must be received in the District Office by 5:00 pm on May 17,

Please contact Lori Prinz at (585) 494 -1220 ext 2429 or by email at lprinz@bbschools.org

Purchase	Beginning
 Cost	 Balance

2019 SCHOOL VEHICLE RESERVE	500,000 2022-23 Purchases                                              315,000
2022 RESERVE disapproved	-2023-24 Purchases                                              255,000 2024-25 Purchases                                              300,000

2025-26 Purchases	315,000 2026-27 Purchases	320,000 2027-28 Purchases	350,000 2028-29 Purchases	300,000 2029-30 Purchases	300,000 2030-31 Purchases	300,000

2,755,000

Purchase	Beginning
 Cost	 Balance 2022 SCHOOL VEHICLE RESERVE                                   500,000 2022-23 Purchases	315,000
2022 RESERVE approved	-2023-24 Purchases                                           255,000 2024-25 Purchases                                           300,000 2025-26 Purchases                                           315,000 2026-27 Purchases                                           320,000 2027-28 Purchases                                           350,000 2028-29 Purchases                                           300,000 2029-30 Purchases                                           300,000 2030-31 Purchases                                           300,000
2,755,000

2022-23	 2023-24	 2024-25	 2025-26

500,000	185,000	(13,300)	(210,700) (315,000)             56,700               56,700           56,700
-                        -                         -                      --             (255,000)              45,900           45,900 -                        -              (300,000)          54,000

-	-	-	(315,000) -	-	-                      -
-	-	-	--	-	-	--	-	-	--	-	-	-

185,000	(13,300)	(210,700)	(369,100)

 2022-23	 2023-24	 2024-25	 2025-26	 2026-27	 2027-28	 2028-29 500,000             685,000             486,700             289,300             130,900               24,200            (54,900)
(315,000)             56,700               56,700               56,700               56,700               56,700                       -500,000                      -                        -                        -                         -                        -                        -
-	(255,000)	45,900	45,900	45,900	45,900	45,900 -                         -             (300,000)	54,000	54,000	54,000	54,000 -                         -                        -              (315,000)	56,700	56,700	56,700 -                         -                        -                        -              (320,000)	57,600	57,600 -                         -                        -                        -                         -             (350,000)	63,000 -                         -                        -                        -                         -                        -              (300,000) -                         -                        -                        -                         -                        -                        -
-	-	-	-	-	-	-
	
	685,000	486,700	289,300	130,900	24,200	(54,900)	(77,700)

SCHOOL VEHICLE RESERVE ACTIVITY