1. education
2. school

2015-16 Budget Recommended for
Adoption and Presentation to the
Voters
Review of Capital Reserve Fund
Proposal
April 22, 2015
Tonight’s presentation is the sixth step in
the budget review process.
The Board will determine tonight the
budget to be presented to the voters on
May 19th.
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The Budget Challenge
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Tonight’s Agenda
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Budget summary
The state aid picture
The budget challenge
Budget highlights
Projected staffing changes
The budget “by the numbers”
The benefits of a Capital Reserve Fund
Anticipated Capital Reserve Fund projects
Summary
Q&A
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GARDEN CITY SCHOOL DISTRICT
Mission Statement
Inspiring Minds
Empowering Achievement
Building Community
Proposed overall budget:
$110,158,627
Budget to budget increase:
$751,489
Projected tax levy increase
(with STAR):
0.67%
Maximum Allowable Tax Levy:
0.67%
2015-16 Proposed Budget
2014-15
Adopted
Budget
2015-16
Proposed
Budget
$ Change
% of Inc.
on 14-15
Budget
57,842,714
59,671,449
1,828,735
3.16
Equipment
803,272
875,935
72,663
9.05
Contractual
6,848,513
6,988,771
140,258
2.05
Supplies & Materials
1,801,779
1,848,937
47,158
2.62
Tuition
1,835,855
2,117,524
281,669
15.34
418,250
449,038
30,788
7.36
BOCES Services
2,680,463
2,908,606
228,143
8.51
Debt Service
7,042,391
5,728,903
(1,313,488)
(18.65)
29,408,901
27,844,464
(1,564,437)
(5.32)
Capital Projects
600,000
1,600,000
1,000,000
166.66
Interfund Transfers
125,000
125,000
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109,407,138
110,158,627
751,489
0.69
Personnel Services
Textbooks
Employee Benefits
TOTALS
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2015-16 Proposed Budget
Administrative
$12,359,946
Program
$81,221,235
Capital
$16,577,446
TOTAL
$110,158,627
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2015-16 Proposed Budget
Expenditures
15.05%
11.22%
73.73%
Administrative
Program
Capital
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Pension Contributions
(percent of payroll paid by district)
1980-81
23.49
1990-91
6.84
2000-01
0.43
2003-04
2.52
2004-05
5.63
2005-06
7.97
2006-07
8.6
2007-08
8.73
2008-09
7.63
2009-10
6.19
2010-11
8.62
2011-12
11.11
2012-13
11.84
2013-14
16.25
2014-15
17.53
2015-16
13.26
0
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10
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20
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The State Aid Picture:
A Modest Increase
• Garden City is scheduled to receive an increase of $267,108
• The increase results almost entirely from a reduction of the Gap
Elimination Adjustment (GEA) from the previous year
• The state budget agreement ties any increase in school aid to
State Education Department approval of a new district Annual
Professional Performance Review (APPR) plan that places more
emphasis on statewide high stakes exams and includes other
mandated provisions
• Overall, state aid to school districts in New York State will
increase by about $1.4 billion, far short of the $2 billion
requested by the Board of Regents
• Once again, the school aid proposal seems to ignore the higher
cost of living on Long Island
• Why is the state aid figure important?
– Other than property taxes, the biggest source of revenue for
the school district is state aid
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The State Aid Picture
• State aid since 2008 has decreased by 11%*, even while
mandates have increased, technology is changing
tremendously, the need for improved security at our
schools is great, and the tax levy cap has been imposed
• Since 1990, the percentage of district revenues provided
by state aid has dropped from 10.19% to 4.92%
• Reduced state aid limits funding for vitally important staff
development, curriculum development, academic support,
and other initiatives devoted to making sure our students
master the high quality, multifaceted curriculum required
to be career and college ready and be prepared for an
active role in their community
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The Impact of the GEA
• The state budget continues to take away from the
school district funding to which it is entitled by state
aid formulas through the Gap Elimination Adjustment
(GEA).
• The GEA takes money that should be going to school
districts and puts it in the state’s own budget
• The GEA has reduced the state aid Garden City
actually received from New York State by $5,262,894
to this point. These funds could have been used to
enhance or save programs for students.
• The approved New York State budget still does not
fully restore the GEA
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Mandate Relief
The state budget contains no initiatives
for significant mandate relief
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Budget Proposal Highlights
• Curriculum and Instruction
– Project Lead the Way—A STEM initiative
• Includes 2 sections of introductory HS course (.4 FTE)
• Science room renovations
• Staff development, equipment, and materials
– AIS mathematics teacher for elementary schools
(1 FTE)
– New textbooks for Geometry, AP Government,
and Economics
– Additional behavior supports for special
education programs
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Budget Proposal Highlights
• Curriculum and Instruction
– Music instrument acquisition and repair
• Includes extensive renovation of HS Steinway grand
piano
– Reduced class sizes for HS classes in
trigonometry and geometry
• Technology
– Full time staff developer (1.0 FTE)
– Additional technician (1.0 FTE)
– Additional funds for hardware purchases
(computers, tablets, hand-held devices)
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Budget Proposal Highlights
• Athletics
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Renovation of HS fitness room
Grade 7 & 8 soccer combo teams
HS winter fitness coach
Additional funding for uniform replacement
• Co-Curricular Programs
– MS robotics assistant coach
– HS robotics club
– Advisors for Video Game Club, Classic Movie Club,
Economics Club, and Speech and Debate Team
• Facilities and Operations
– Includes increased allocation for repair and improvement
of district buildings
– Includes funds for purchase of 1 large school bus and 3
vans
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Instructional Staffing for 2015-16
Proposed Teacher Reductions
• 2.0 teachers at Stewart (gr. 2 & 5)
• 1.0 teacher at Stratford (gr. 2)
3.0 FTE Total reductions
Proposed Teacher Additions
• 1.0 Locust K teacher
• 1.0 elementary math AIS teacher
• 1.0 M.S. special education teacher
• .8 M.S. grade 7 teacher (.2 in
each core subject)
• .4 H.S. science teacher
• .5 H.S. math teacher
• 1.0 technology staff developer
5.7 FTE Total additions
Rationale
Enrollment decrease
Enrollment decrease
Enrollment increase
Class size reduction
New special class
Enrollment increase
New engineering curriculum – PLTW
Class size reduction/support class
To support technology integration
Net Proposed Total Teacher Additions: 2.7 FTE
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The budget also includes 1.0 FTE teacher position in general education and 1.0 FTE
teacher position in special education to be held in reserve to address possible
enrollment increases at any level.
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Other Staffing Changes for 2015-16
Proposed Changes in Information Technology Department
• .5 Reduction of clerical employee in IT Department from 1.0 to .5
• 1.0 Additional Technology Aide
Proposed Restoration of Coaching Positions
• Middle School grade 7-8 boys soccer team
• Middle School grade 7-8 girls soccer team
• High School winter season co-ed strength and conditioning coach
Proposed New Club Advisor Positions
• Middle School robotics team assistant advisor
• High School advisors for: speech and debate team, economics club,
classic movie club, video game club and robotics club
Proposed Additional Special Education Teacher Aide Positions
• 2.0 FTE for new special class at the Middle School
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Protecting Our Community’s Resources:
The Capital Reserve Fund
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Reserve Funds: General Use
• Reserve funds provide a mechanism for:
– Reducing reliance on indebtedness to
finance capital projects
– Providing a degree of financial stability by
utilizing reserves to help mitigate the
need to cut services or to raise taxes
when “big ticket” issues emerge
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Proposed Future Reserve:
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Capital Reserve
• Purpose
– Serves as a savings account to be used to finance future building
renovations and infrastructure needs
– May be used to pay the cost of any object or purpose for which
bonds may otherwise be used
• Benefits
– Does not affect the proposed budget; does not raise taxes
– Will provide a resource by which the school district can dedicate
funds for the preservation and enhancement of its facilities, without
placing undue additional burdens on the taxpayer
– Avoids creating a tax spike to provide funds for major projects
– Reduces risk of having to make reductions in valued programs to
fund capital improvements
– Preserves and protects the community’s investment in its schools
– Interest earned on the account adds to the fund
• Target: $10 million, accrued over time through a combination of budget
efficiencies, unanticipated revenues, and excess reserves (for example,
EBALR)
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Capital Reserve
• How is the reserve to be created?
– It must be established by the voters of our
school district. On May 19th, a separate
resolution will ask for voter approval of the
Capital Reserve Fund.
• How can reserve funds be spent?
– The expenditures would be proposed by the
Board of Education and would always require
voter approval before they can be expended.
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Capital Reserve
• How does the Capital Reserve differ from the capital fund
included in the budget?
– Both sources of funds address the need to maintain a safe,
modern physical plant
– The Capital Reserve is a savings plan that will enable the
school district to address major repairs and improvement
projects that otherwise would be funded through the annual
capital projects budget
– In this way, the Capital Reserve would allow the district to
devote more of its annual budget to programs for students
– Planning and saving for anticipated major expenses is a
demonstration of prudent fiscal management
– The Capital Reserve will reduce the need to bond for capital
improvements and thereby control debt service costs
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Capital Reserve
• What will happen if the proposed Capital
Reserve Fund is not approved by the
voters?
– The school district has an aging physical plant
– Major capital improvement projects will still
be required, but they will have to be funded
by the annual operating budget
– Given our challenging fiscal environment,
capital projects might be postponed or limited
to only emergency items
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Projected Capital Reserve Projects
• High School
– Replace turf field
– Resurface track
– Air condition auditorium
– Replace storage containers for athletic
equipment
– Upgrade electrical panels
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Projected Capital Reserve Projects
• Stewart
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Bus loop repairs
Sidewalk replacement
Security lighting
Auditorium stoop replacement
Renovate faculty bathroom
• Stratford
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Replace roof
Security lighting
Repair parking lot
Renovate faculty bathroom
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Projected Capital Reserve Projects
• Primary schools
– Replace roof at Homestead
– Security lighting—All schools
– Add ventilation for computer network wiring closetsAll schools
• Middle School
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Slate roof replacement
Corridor window replacement
Security lighting
Air condition library
Faculty bathroom renovation
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Projected Capital Reserve Projects
• Administration building
– Fire suppression system for computer
network operations center
• District-Wide
– Replacement of aged univents
– Installation of fresh air intakes
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The 2015-16 Proposed
School District Budget…
• Is under the tax levy cap
– Budget requires only a simple majority for passage
– Allows eligible taxpayers to receive property tax rebate
(subject to NYS approval of “government efficiency plan”)
• Preserves and extends the academic program that prepares
our students for college
• Provides additional funding for music, clubs, and athletics
• Provides resources for technology upgrades
• Accomplishes health and safety upgrades, district-wide
• Maintains RtI, the continuum of special education services, and
opportunities for diverse learners
• Includes appropriation to reduce taxes in following year
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Contingent (“Austerity”) Budget
• What will happen if the district has to adopt a
contingent (“austerity”) budget?
– If the budget vote fails, the Board of Education would
be required to adopt a contingent (“austerity”) budget
– Under the new tax levy cap law, the district would
have a 0% tax levy cap. This means the school
district could not collect any more revenue through
property taxes than it collected this year.
– This would require a reduction of more than $2.5
million from the budget
– All contractual and debt service obligations for 201516 would remain in effect. All contingent budget
(“austerity”) rules would still apply.
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Remember:
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Budget Information:
www.gardencity.k12.ny.us
• Budget Calendar
• Each Budget
Presentation
• Voter Registration
Information
• Budget
Definitions
• Budget Question
• Property Tax Calculator
of the Week
• Application for Absentee • GEA Infographic
Ballot
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Coming Soon:
Estimate Your Taxes with the
Property Tax Calculator
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Don’t forget to vote on May 19th
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