BYRON-BERGEN CENTRAL SCHOOL

2023-24 BUDGET PROPOSAL

PRESENTATION

May 9, 2023

District Celebrations

• Byron-BergenCentral SchoolDistrictAwarded the2023UticaNational SchoolSafety Award.

• Continued partnership withtheGeneseeCountySheriff's Department and haveoneofthe bestSROprogramsinNYS

• 2ndhigheststudentenrollmentinourBOCESCTEProgram. Students participating in14different programs.

• 2023RecipientoftheGeneseeValleySchoolBoards ExcellenceinSchool AwardforourDigitalLiteracyProgramK-5

• Offer9Advanced Placement(AP)Courses

• Continue tohave acompetitiveMusicand ArtsProgram(K-12) • 5YearGraduation Rate ofover95%
• Providedthe opportunity forinternational traveltoSpain

District Celebrations

students ingradesK-12
• Provided theopportunity forfieldtrips andeducational opportunities for

• MultipleScholarAthleteTeamsinfallandwinter sports

Chromebooks
• SecuredE-Rate Financing-Allowed thedistricttobuy$110,000worthof

district
• SecuredSmart Bond Financing-Upgrade Technology Infrastructure across

• CapitalProjectImprovements-Spring 2023-Winter2024 • BusParkingLotInfrastructure Updates
• Roofandwindow replacements • AthleticFacilitiesUpdates
• PoolUpgrades
• NewHighSchoolGymandLockerRooms

• Increase Participation andExpansion ofFFAProgram

• Continue Partnerships withGenesee County Mental HealthandGCASA

2023-24 ESTIMATED REVENUE

	2022-23 Actual Budget
	2023-24 Proposed Budget

$ Increase (Decrease)
	
Property Taxes
	$	9,183,231
	$	9,223,509
	$	40,278
	
State aid, all categories
	$	15,126,037
	$	15,503,779
	$	377,742
	
Other tax items (Pilots which are in lieu of taxes)
	$	145,025
	$	152,892
	$	7,867
	
Sales Tax
	$	35,000
	$	50,000
	$	15,000
	
Charges for services
	$	12,000
	$	5,722
	$	(6,278)
	
Use of property and money
	$	122,000
	$	242,000
	$	120,000
	
Federal aid (Medicaid)
	$	30,000
	$	30,000
	$	0
	
Other revenues – refund from prior year, CPSE admin reimb from Counties, donations, etc

$	245,800

$	264,500

$	18,700
	
Outside Revenue Subtotal
	$ 24,899,093
	$ 25,472,402
	$	573,309
	
Inter-fund revenues from District Reserves
	$	200,000
	$	200,000
	$	0
	
Designated fund balance
	$	425,000
	$	300,000
	$	(125,000)
	
District Funds Subtotal
	$	625,000
	$	500,000
	$	0
	
TOTAL REVENUE
	$ 25,524,093
	$ 25,972,402
	$	448,309

$0
14	15	-16
6-17	7-18	18-19	19-20	20-21	21-2

REVENUE SOURCES AS A %

Chart Title
HISTORICAL REVENUE SOURCES 70.00% $16,000,000
0
60.00% 56.86% ,057.64%	57.48%	59.91%	59.64%	58.63%	59.04%	57.12%	59.20%	59.26%	59.69%

50.00% $12,000,000

0
$140.91% 0 40.13% 40.00%
$8,000,000

38.85%	38.63%	38.21%	38.61%	38.25%	36.69%	36.10%	35.98%	35.51%

30.00% $6,000,000

20.00% $4,000,000

10.00%

0.00%

$2,000,000

2.24%	2.23%	3.67%

STATE
13- 11-12 14-12-13 1513-14

1.46%	2.15%	2.76%	2.70%	6.19%	4.70%	4.76%	4.80%

LOCAL	ALL OTHER
1 14-15	115-16	16-17	17-18	18-19	19-202	22-23	23-24 STATE AID	TAX LEVY        ALL OTHER

2023-24 PROJECTED TAX LEVY

2022-23 Actual Tax Levy                                                                                      $ 9,183,231 2022-23 Actual Levy X Tax Base Growth Factor                                                 1.0035

2022-23 Tax Levy adjusted for Growth Adjustments:
Add 2022-23 Pilots received

$ 9,215,372

$	135,025

Subtract 2022-23 Local and BOCES share Debt Adjusted Prior Year TAX LEVY
Adjusted Tax Levy X Allowable Growth Factor (2% or CPI)

$     (261,052) $ 9,089,345
102.0%

Adjustments:

Subtract 2023-24 Pilots to be received

$	9,271,132

$	(141,892)

Add 2023-24 Local and BOCES share Debt

2023-24 Maximum allowable tax levy limit Allowable tax levy % increase

Board approved tax levy increase %

$	94,269

$ 9,223,509

	0.44%

0.44%

2023-24 Board approved tax levy	$ 9,223,509

PROJECTED increase in the tax levy rate per $1,000	$	0.03

TAX RATE HISTORY

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

0
$25.00 $ $23.72 0$23.97	$24.12	$23.60	$23.98	$24.03	$23.84	$23.99	$23.39	$22.84 $12,000,000                                                                                                                                         $20.95

$20.00 $10,000,000

$15.00 $8,000,000

$6,000,000

$10.00
$4,000,000

$5.00 $2,000,000

$0	$24.50	$24.70	$24.40	$24.41	$23.39	$23.05	$20.98 $-                                      STATE                       LOCAL                   ALL OTHER
11	12	13	14 5	1	6	1	7	1	8	1	9	1 20
12-13-1213-14-1314-15 -1415-16 -1 16-175-1 17-186-118-197-119-20 8-120-21 9- 21-22	22-23	23-24 Actual	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

2023-24 PROPOSED BUDGET – SUMMARY…

2022-23 Type of Expense	Approved
Budget

2023-24
Proposed	Difference Budget

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

$	788,027

$	1,763,454

$	691,157

$	699,946

$ 6,336,655

$ 3,141,409

$	818,045

$	1,835,188

$	704,392

$	753,928

$ 6,596,516

$ 3,093,068

$	30,018

$	71,734

$	13,235

$	53,982

$	259,861

$	(48,341)

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

Co-curricular/Inter-scholastic

Transportation

Community service

Employee benefits

$ 2,263,263

$	500,165

$ 1,261,663

$	0

$	4,764,425

$ 2,296,878

$	537,590

$ 1,269,362

$	0

$	4,859,335

$	33,615

$	37,425

$	7,699

$	0

$	94,910

Debt Service	$ 3,213,929	$ 3,108,100	$ (105,829)

Transfer to Capital Fd for Security work at Bus Garage

Total

$	100,000

$25,524,093

$	100,000

$25,972,402

$	0

$ 448,309

Chart Title

BUDGET

$16,000,000

$25,972,402

EXPENDITURES BY PERCENTAGE

Transportation,4.89%	Discretionary,1.35%

0
$14,000,00Contractual,6.45%

$12,000,000	Debt, 11.97%

$10,000,000

00
$8,000,0 BOCES, 14.07%

Salary & Benefits, 61.27%

$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

2023-24 Administrative Costs

2022-23 Actual Budget

2023-24 Proposed
Budget	Difference

Board of Education , Central	$ 788,027	$ 818,045	$ 30,018 Administration & District Office

• Increase in contractual salaries

• Increase in contractual service costs (audit and financial advisor fees)
• Increase in BOCES service costs (HRA, Flex, cooperative bidding, policy, STAC filing, GASB 75, legal services, etc.)

Maintenance	$ 1,763,454	$ 1,835,188	$ 71,734

• Increase in contractual salaries • Increase in Utilities
• Increase in equipment purchases – water reel

Central services	$ 691,157	$ 704,392	$ 13,235

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

2023-24 Instructional Costs

2022-23 Actual Budget

2023-24 Proposed
Budget	Difference

Staff Development and

Instructional supervision	$ 699,946 $ 753,928	$ 53,982

• Increase in contractual salaries

• Increase budget for secretary at Elementary • Increase in BOCES costs (professional
development/training, home school monitoring)

Instruction – regular & summer	$ 6,336,655	$6,596,516 $ 259,861

• Increase in contractual salaries

• Increase in contractual costs (GCASA, SRO, fieldtrips, tutoring)
• Increase in BOCES costs (PTECH tuition, Science kits, tutoring

Instruction – special education	$ 3,141,409 $3,093,068 $ (48,341)

• Increase in contractual salaries

• Retirement of Spec Ed teacher – not replaced

• Increase in OT, PT, Autism and hearing service costs

2023-24 Instructional Costs (cont.)

2022-23 Approved Budget

2023-24 Proposed
Budget	Difference

Pupil Services	$ 2,263,263	$ 2,296,878	$	33,615

• Increase in contractual salaries

• Increase in BOCES services – CTE, summer school for 9-12

Co-curricular/Inter-scholastic	$	500,165	$	537,590	$	37,425 Activities
• Increase in contractual salaries

• Purchase of soccer goals and pitching machines • Increase in referee/umps/section V costs

Transportation	$ 1,261,663	$ 1,269,362	$	7,699 • Increase in contractual salaries
• Retirement of a bus driver

Employee Benefits	$ 4,764,425	$ 4,859,335	$ 94,910 • Increase in health insurance rates
• Increase in TRS rate

2023-24 Capital Costs

2022-23 Approved Budget

2023-24 Proposed
Budget	Difference

Community service	$	0	$	0	$	0 • Pool closed for capital project repairs

Debt service	$ 3,213,929	$ 3,108,100	$ (105,829)

• Decrease in debt payment

• Increase includes interest payment on BAN borrowing for the 2021 capital project

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

• Money for replacement of some exterior and interior doors, door hardware and card reader systems at the Jr/Sr High School building

2023-24 PROJECTED SCHOOL TAX BILL -NET OF STAR SAVINGS
(PER $100,000 OF ASSESSED VALUE)

Enhanced STAR – Sr. Citizens $81,400 Exemption ($74,900 last year)
(Towns of Batavia, Bergen, Byron, Clarendon, Elba, Riga, Stafford and Sweden) (Town of LeRoy exemption is $67,560)

$100,000 Assessed value

($ 81,400) Enhanced STAR Exemption

$ 18,600 Taxable value

Ba Basic STAR
$30,000 Exemption

$100,000 Assessed value

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

	1,000

18.6 X

$20.98 = $ 390.23

$20.95 = $ 525.85 

Projected 2023-24 school tax

Actual 2022-23 school tax

70.0 X

$20.98 = $ 1,468.60 Projected 2023-24 school tax

$20.95 = $ 1,466.50 Actual 2022-23 school tax school tax

$(135.62) Decrease due to change in	$	2.10 Increase exemption amount

The proposed tax levy increase of 0.44% is Byron-Bergen’s “allowable” tax levy limit (cap) and enables the School to go out under law for a simple majority vote..

2023-24 TRANSPORTATION NEEDS

 Two (2) Mini buses	$ 155,801

 Three (3) Minivans	$ 127,620

Total not to exceed	$ 283,421

The purchase of these buses will qualify for the 90% transportation aid. The projected maximum cost of the buses to the community is $28,342. 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: 2023-24 Proposed Budget

For the purpose of adopting a budget of $25,972,402 for the 2023-24 school year which includes a 1.76% increase in expenditures and a 0.44% increase in the 2023-24 tax levy. The budget was balanced utilizing a 2.5% increase in State Aid, a 0.44% increase in the tax levy, interest income as a result of increased interest rates, school reserves and fund balance.

 PROPOSITION 2: Bus Purchase Proposition

To authorize the purchase of two (2) Mini buses and three (3) Minivans at a total cost not to exceed $283,421. The estimated average cost for the bus proposition is less than $2.00 per year on a house valued at $100,000.

OTHER ITEMS ON THE BALLOT YOU WILL BE VOTING ON…

 PROPOSITION 3: Capital Reserve Fund-2023

To authorize the creation of a new Capital Reserve Fund – 2023 and to dissolve the old Capital Reserve–2019. All monies in the old Capital Reserve-2019 will be transferred into the new Capital Reserve Fund-2023.

In October 2021, District voters authorized the 2021 Capital Project and the use of $2 million in the Capital Reserve-2019 to be used towards the cost of the 2021 Capital Project. With this approval, going forward, the Capital Reserve-2019 can no longer be funded with any excess monies remaining at the end of each school year for future capital projects. In order to start saving excess monies for a capital project in future years, we are asking the voters to approve the creation of a new Capital Reserve fund titled “ Capital Reserve Fund-2023”. The life of this reserve is 15 years and the reserve cannot be funded more than $4 million over that same time frame. One future potential use of such a capital reserve may be to purchase and install infrastructure to meet the NYS mandated zero emission vehicle requirement.

OTHER ITEMS ON THE BALLOT YOU WILL BE VOTING ON…

 PROPOSITION 4: Technology and Equipment Reserve Fund-2023

To authorize the creation of a Technology and Equipment Reserve–2023

A few years ago the District received and used SMART Bond monies from NYS to purchase and install mass notification, security cameras and enhance secure entryways at the both the Elementary and Jr/Sr High School for safety and security. It is anticipated that this technology may need updating or replacing within the next 7 to 10 years. The creation and ability to fund a Technology and Equipment reserve fund over the same time period, would provide the District with a savings account which could be used to replace and upgrade this technology when needed.

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

 Selection of three (3) Board of Education candidates. The two (2) candidates with the highest number of votes will serve a three (3) year term beginning July 1, 2023. The third candidate with the third highest number of votes will fill the vacant seat of William Forsyth whose term will end on June 30, 2024.

 We have four (4) candidates running for three open seats this year, they are:

	Lisa Forsyth

	Amy Phillips

	Lynn Smith

	Cindy Matthews

To receive an absentee ballot the voter must meet one of the following

BUDGET VOTE INFORMATION

 VOTE DATE:

 WHERE:

May 16, 2023

In-person

 Sr. High School Gymnasium (Please note this is a new location)  Absentee Ballot
“fear of COVID” is no longer an allowable reason to vote via an absentee ballot.

conditions:
o absent from the County
o temporary or permanent illness/disability
o primary care giver for someone who is ill or physically disabled o resident or patient of a Veterans Health Administration Hospital o in jail/prison for any reason other than a felony conviction.

absentee ballot application to apply for an absentee ballot. Ms. Stevens can be
2329.
You must provide your name, address and telephone number when
Anyone eligible for an absentee ballot must contact Rachel Stevens to request an reached by emailing taxcollector@bbschools.org or by calling 494-1220 ext.
submitting	your request.

 TIME:	In-person voting

 12:00 pm to 9:00 pm

Absentee Ballot voting

	Ballot must be received in the District Office by 5:00 pm on May 16, 2023

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