Greece Central School District2015-16 Proposed Budget Recommendations

Barbara Deane-Williams, Superintendent of Schools

Romeo Colilli, Assistant Superintendent of Finance and Administrative Services

April 7, 2015

EnVision Greece 2017 established goals to improve student achievement and maximize resources to stay within the tax cap parameters.

EnVision Greece 2017 is aligned with the NYS Reform Agenda and College and Career Readiness for all students.

GCSD used a budgeting approach requiring each department to consider the impact of instructional programing on student achievement results and to ensure efficient staff utilization.

Funding challenges included:EnVision Greece

2017 Implementation

NYS Tax CapSupport for Improved

Achievement

State Aid Reveneues

Unfunded Mandates

Budget Development Process for 2015-16

April 7, 2015 RAC 2

Aligning Budget Priorities to Student Performance

Focused on improving student achievement to ensure that all students meet grade level standards and graduate college and career ready.

We allocated resources to align professional development to address the rigorous New York State curriculum standards, curriculum and instruction.

We continue to implement additional extended learning opportunities such as summer school, after-school tutoring, flexible instructional day schedules and specialized reading, writing and mathematics instruction to close achievement gaps.

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District Goals

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Continued training in New York State curriculum, data driven instruction , Response to Intervention (RtI), & Culturally Responsive Teaching to close learning gaps more effectively;

Technology funding to provide additional opportunities for innovative learning systems to improve achievement and close gaps (Zearn, Kahn Academy Imagine Learning);

Funding for extended reading, writing and math intervention services or enrollment adjustments;

Range of AP, IB and enrichment programs to extend learning and achievement;

Funding the AVID Program at Olympia, Longridge and a planned expansion in 2015-16 to Odyssey;

The 2015-16 Proposed Budget provides for:

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Continued Twilight Academies in all four high schools to enable “learning recovery” to increase credit attainment and for students who would attend Summer School;

Continued support for the Re-Engagement Center and Bridges Programs for students requiring individualized education options;

Continued full-time school resource officer, drug and alcohol counselor, and district Wrap Around Team;

Continued professional development for counselors, social workers and mental health interventionists to implement evidence-based practice for improved student attendance, family engagement and to align programs to national standards;

Continued quality music, art and elective programs;

Continued career preparation programs and position the district for expanded CTE programs;

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Funding for Teacher Leader positions previously supported by STLE grant;

Funding to continue Lean Six Sigma Training;

More than 48 programs, services and supports for students with disabilities with home zone priority;

Continued implementation of the Family Friendly Schools Program and related professional development to support the Attendance Works program;

Improved data systems including financial software modifications (WinCap), RtI Direct and implement additional blended learning models;

Continued professional development for senior leaders and operational departments in the use of performance measures aligned to Performance Dashboards, Balanced Scorecards, Lean Six Sigma and project management tools.

April 7, 2015 RAC 7

Summary of Proposed Enrollment-Based Staffing Adjustments Instructional

Staffing Category Proposed FTE Reductions

Elementary School General Education Teachers

-1.50

Secondary School General Education Teachers

Secondary School Special

Area Subject Teachers

-7.80

0.55

Actual student and course enrollments are being used to ensure efficient staff utilization.

These numbers are updated weekly.

Total: -8.75 FTE*

April 7, 2015 RAC

* Will be adjusted through Spring 2015

8

Elementary (3.0) FTE

Secondary (3.0) FTE

Support Services (4.0) FTE

Total (10.0) FTE

Retiree Replacements 10.0 FTE

Net Retirees FTE -0-(savings to be realized in potential lower salary and benefit costs when position is replaced)

April 7, 2015 RAC 9

2015-16 Recommended Budget Summary

2015-16 Budget $217,724,729

Budget-To-Budget Increase $7,561,9013.60%

Estimated Tax Levy Increase(Maximum Allowable Tax Levy: 3.13%)

1.89%

Estimated Tax Rate $23.77 per $1,0001.36% Increase

Impact on Greece HomeownerEstimated tax bill assumes a house valued at $100,000 without exemptions

Estimated tax bill

$2,377Increase of $32

April 7, 2015 RAC 10

Energy Conservation

District Warehouse

Debt Refinancing

Continue BOCES

Regional Partnership

Imaging

Center

What Have We Done to Control Spending?

GCSD has refinanced $149M in debt over past 5 years resulting in $8.0M in savings over the life of the bonds due to lower interest rates.

Since January 2010, district has saved approximately $2.5 million in energy costs from our established baseline before energy conservation initiatives.

Additionally, capital project items such as boiler replacements, enhanced insulation, and roof & window replacements have all contributed to these savings.

Mail Room/Image Center savings of $2.9 million compared to utilizing outside vendor(s).

Estimated $35,000 - $40,000 in NYS Curriculum copy savings in 2014/15.

Efficiency savings of $398,000 over 5 years by district warehousing of stock items.

Estimated $38,000 - $40,000 in printer toner savings in 2014/15.

Facility Operations & Maintenance efficiencies of $1 million to date.

April 7, 2015 RAC 11

2015-16 Tax Levy Cap ReviewReal property tax levy cap – “2 percent tax cap”

Cap is set at the rate of inflation (based on Consumer Price Index calculated by the U.S. Department of Labor) or 2 %, whichever is less.

Tax Levy Limit- Highest allowable tax levy (before exclusions) that a school district can propose and need only a simple majority.

Maximum Allowable Tax Levy – tax levy limit PLUS certain exclusions added to the tax levy limit to determine the simple majority limit:

Voter-approved local capital expenditures Increases in the state-mandated employer contribution rates (ERS/TRS) Court orders/judgments

If voters reject the proposed tax levy twice, there can be no further votes and the tax levy will revert to the prior year's level (0% tax levy increase).

April 7, 2015 RAC 12

April 7, 2015 RAC

2015-16 SCHOOL YEAR

Prior year tax levy 2014-15 $101,354,831

Tax base growth factor x 1.0018 $101,537,270

Prior year PILOT + $3,367,311

Prior year exemptions (court order/judgments) $0

Tax Levy to Pay for Local Capital Cost - $1,089,116

Adjusted Prior Year Levy = $103,815,465

Allowable Growth Factor (lesser of CPI or 2%) x 1.0162 = $105,497,275

PILOTs for coming year - $3,459,807

Tax Levy Limit = $102,037,468 0.67%

Tax Levy to Pay for Local Capital Cost + $2,042,315

Tax Levy to Pay for Court Order/Judgments $0

Available Carryover (1st Year) $443,865

Coming School Year Exemptions (Pension Costs) + $0

Maximum Allowable Tax Levy = $104,523,648 3.13%

13

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A B C

2014-15 2015-16 2015-16 Variance Variance

Legislative GCSD (est 5%) Legislative C-B C-A

General Fund AidsFoundation Aid $56,838,779 $57,942,215 $57,048,511 ($893,704) $209,732

BOCES and Special Services $5,934,372 $5,906,307 $6,372,285 $465,978 $437,913

Public & Private Excess Cost Aid $3,159,562 $3,276,390 $3,566,616 $290,226 $407,054

Hardware & Technology $211,867 $210,395 $213,681 $3,286 $1,814

Software, Library, Textbook $958,871 $957,886 $942,909 ($14,977) ($15,962)

Transportation Aid (Incl Summer) $11,551,686 $11,551,711 $11,558,980 $7,269 $7,294

Gap Elimination Adjustment ($8,075,315) ($5,745,633) ($2,847,690) $2,897,943 $5,227,625

Building Aid $12,254,980 $12,254,980 $12,610,559 $355,579 $355,579

TOTAL $82,834,802 $86,354,251 $89,465,851 $3,111,600 $6,631,049

3.60% 8.01%

Universal Pre-K - Special Aid Fund $1,157,225 $1,157,225 $1,157,225 $0 $0

Total State Aid $83,992,027 $87,511,476 $90,623,076 $3,111,600 $6,631,049

2015-16 Projected Revenue Summary

$217,724,7292014-15

Adopted Budget2015-16

Recommended Budget Variance

State Sources $82,242,144 $89,465,851 $7,223,707

Sales Tax Receipts 9,597,041 9,797,041 200,000

Real Property Taxes 102,632,243 103,270,437 638,194

PILOT Payments 3,200,000 3,200,000 0

Other Revenues 4,216,400 4,216,400 0

Interfund Revenues 225,000 225,000 0

Interest Revenue 200,000 200,000 0

Federal Sources 300,000 300,000 0

Appropriated Fund Balance 6,500,000 6,000,000 (500,000)

Transfer from Debt Service 750,000 750,000 0

Transfer from W/C Reserves 300,000 300,000 0

TOTAL $210,162,828 $217,724,729 $7,561,901

April 7, 2015 RAC 15

2015-16 Primary Cost DriversThe proposed Budget-to-Budget Increase is $7,561,901. Of this, approximately $6,301,351 (83%) can be attributed to:

Health Insurance $1.81MDebt Service $1.74MBOCES Services $1.88MBuilding Condition Survey $500,000Utilities $363,000

April 7, 2015 RAC 16

Amount Description

$210,966,164 Rollover budget to include all staff, vacancies, teacher leaders, unallocated, & other programs/item in 2014/15.

1,742,159 Increase in debt service budget

1,815,563 Increase in health insurance premiums

1,879,918 BOCES services increase

500,000 Building Conditions Survey

363,712 Increase Utilities (gas/electric)

217,267,516 Rollover and Required Budget

April 7, 2015 RAC 17

Amount Description

$217,267,516 Rollover and Required carryover from previous page

168,001 2.0 District Based Reading Interventionists

252,002 3.0 Double period ELA & Math for grade 8-9 students below grade level

75,000 Elementary Summer Tutoring

35,000 AVID expansion at Odyssey Academy

63,594 2.0 Secondary Job Coaches for SWD credentialing

30,000 Leadership support/position upgrades pending recommendations

122,366 4 Locker Room attendants / After school security

15,000 Additional Psychologist Intern

114,750 1.0 Technology Systems Analyst

216,000 3.0 Technology Microcomputer Management Technician

108,000 2.0 Custodial positions

218,467,229 TOTAL

April 7, 2015 RAC 18

Amount Description

$218,467,229 Carryover from previous page

(43,750) Reduce 1.0 Elementary staff due to enrollment (salary/benefits)

(438,750) Reduce 7.8 Secondary staff due to enrollment (salary/benefits)

(75,000) 3 retirement savings due to replacement at lower salary (salary/benefits)

(35,000) Eliminate Atlas program

(150,000) Adjustment to Right Reasons program (50% reduction)

217,724,729 TOTAL 2015-16 Recommended Budget

April 7, 2015 RAC 19

2015-16 Recommended Budget Summary

2015-16 Budget $217,724,729

Budget-To-Budget Increase $7,561,9013.60%

Estimated Tax Levy Increase(Maximum Allowable Tax Levy: 3.13%)

1.89%

Estimated Tax Rate $23.77 per $1,0001.36% Increase

Impact on Greece HomeownerEstimated tax bill assumes a house valued at $100,000 without exemptions

Estimated tax bill

$2,377Increase of $32

April 7, 2015 RAC 20

Preliminary Comparative Analysis

Westside Districts

2015-16 Proposed Budget Change

2015-16 Proposed Tax Levy Change

2015-16Tax Cap Limit

2015-16 Projected Tax RateChange

A 3.00% 1.89% 1.38%

B 2.48% 1.50% <1.00%

C 2.73% 2.28% 2.28%

D 2.99% 2.20% 1.65%

GREECE 3.60% 1.89% 3.13% 1.36%

Preliminary as of April 7, 2015.

April 7, 2015 RAC 21

$0.00

$5.00

$10.00

$15.00

$20.00

$25.00

$30.00

2015

True Tax Rate Comparison

GCSD

2014/15 Actual

Source: Monroe County School Boards Facts and Figures 2015

True Tax Rates per $1,000 assessed value.

GCSD

2015/16 Estimate

April 7, 2015 RAC 22

GCSD 2015-16 Budget Presentation: Review

We are preserving the fiscal integrity of the school district to prevent reductions in the future that will help us better recover and prepare our students as the economy improves.

We will continue to aggressively look for ways to deliver services in a more cost effective manner to avoid eliminating services entirely.

April 7, 2015 RAC 23

Next Steps in the Budget Process

Board of Education Adoption of Proposed Budget

April 14, 2015

Community Budget Meeting

April 28 @ 7:00 pm West Ridge Elem

Official Public HearingMay 5, 2015 BOE Meeting

Community Budget MeetingMay 6 @ 7:00 pm Longridge Elementary

Budget Vote

May 19, 2015

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For More InformationBudget information can be found on the Greece Central School District Website www.greece.k12.ny.us

Click on the Budget 2015-16 Link.

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Questions?

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