GARDEN CITY PUBLIC SCHOOLS PROPOSED BUDGET 2019-2020 Administrative and Capital Components March 6, 2019 Please remember: Tonight’s presentation is the second step in a comprehensive review and discussion of the administration’s proposed budget. It is a working document, not a finished product. The budget adopted by the Board of Education and presented for approval on May 21st will reflect input from the community.

Mission Statement The Garden City School District seeks to create an environment for learning which enables each student the opportunity to grow as an individual as well as a group member while striving to achieve the optimal level of academic, social and personal success. Students will thrive in a learning environment that is developmentally appropriate, individualized and challenging. Our goal and responsibility is to help each student develop an enthusiasm for learning, a respect for self and others, and the skills to become a creative independent thinker and problem solver.

Agenda Budget Overview Administrative Capital Transportation Propositions on Ballot

$117,999,968 Proposed 2019-2020 Budget: Budget to budget increase: $2,194,685 or 1.90% Projected tax levy increase (with STAR): 2.08% Maximum Allowable Tax Levy: 2.08 %

2019-20 Proposed Budget Expenditures Administrative--Activities which indirectly provide a benefit to students and staff Office & administrative costs; salaries and benefits for school administrators; data processing; public information; legal fees; property insurance; and school board expenses. Capital--Activities involving maintenance and upkeep of district buildings School bus purchases; debt service; tax certiorari; all facility costs, including salaries and benefits of the custodial staff, service contracts, maintenance supplies & equipment, and utilities. Program—Activities which directly benefit students Salaries & benefits of teachers; instructional costs including supplies, equipment & textbooks; co-curricular activities & interscholastic athletics; staff development; and transportation operating costs.

2019-20 Proposed Budget 3 PART AMOUNT % Administrative $13,273,927 11.25% Program $88,551,015 75.04% Capital $16,175,026 13.71% TOTAL $117,999,968 100.0% Administrative Activities which indirectly provide a benefit to students and staff Programmatic Activities which directly benefit students Capital Activities involving maintenance and upkeep of district buildings

Administrative Budget Board of Education Administration Central Buildings School Community Relations Central Data Processing Special Items Insurance BOCES Legal Fees Supervision of schools (principals, curriculum coordinators, APs)- will be discussed in March under instructional Superintendent’s Office Business & Finance Buildings and Grounds Transportation Personnel Curriculum & Instruction

Capital Plant Operation and Maintenance Building and Capital Projects Buildings and Grounds Security and Safety Building and Capital Projects Debt Service Bonds Energy Performance Contract

Plant Operation & Maintenance Infrastructure maintenance Preparation and continued upkeep of 20 fields Athletics events: approximately 470 home games Maintenance of sidewalks and driveways Snow/ice removal Implementation of capital projects Day-to-day involvement in all security and maintenance projects 1 Director 1 Clerical 7 Head custodians; 4 assistants 33 Custodians & cleaners 1 Head groundskeeper 4 Groundskeepers 1 Head maintainer 6 Maintainers 1.8 Security

Plant Operation & Maintenance Major Initiatives 2018-2019 Hemlock replace 3 classroom sinks and cabinets (in progress) Installed audible alarms on all classroom exit doors Homestead replaced flooring in nurses office and faculty room Locust –

Plant Operation & Maintenance Major Initiatives 2018-2019 Stratford Installed new basketball backstops and hoops Replaced four pairs of hallway fire doors Installed security vestibule wall at main entrance (in progress) Replaced kitchen cabinets in cafeteria kitchenette Installed audible alarms on all exit doors Stewart Replaced drop ceilings and installed LED lighting in seven classrooms

Plant Operation & Maintenance Major Initiatives 2018-2019 Middle School Patched and painted auditorium walls Sanded and refinished auditorium stage Finalized Nurse and breezeway window projects High School Completed HVAC project in auditorium Abated and re-insulated major portion of crawl space Renovated art room Mac lab Replaced flooring in several rooms/offices Renovated auxiliary gymnasium – refinished floor, wall padding and paint Replaced and added rooftop perimeter lights with LEDs Installed security vestibule at front entrance (in progress)

High School Auditorium & HVAC

Safety & Security

Additional Capital Projects MS Breezeway HS Auxiliary Gym Homestead Nurse’s Office HS Art Lab Renovation MS Nurse’s Office MS Stage Floor Stewart Ceilings & Lighting

Capital Projects: In Progress HS gym lobby bathroom renovation HS classroom door replacement – bid in process Stratford roof and masonry Stratford bathroom renovation Stewart masonry Homestead roof DW mechanical – bid in process Visitor management projects Cameras and GPS for buses

2019-2020 Capital Transfer Proposed Projects Stewart Hot water heater Gymnasium wall padding Stratford Renovate 2 faculty bathrooms Install library doors Replace classroom sinks Paint gate area by parking lot entrance

2019-2020 Capital Transfer Proposed Projects Middle School Partial whiteboard replacement Replace wood radiator enclosures High School Replace pony boiler Partial auditorium lighting Replace storage containers

2019-2020 Capital Transfer Proposed Projects Bus Garage Install new exterior lighting Replace storage containers and roof overhang District-wide Security upgrades including cameras, door access, software upgrade, etc. Technology infrastructure including switches, WAPs, fiber cabling, etc. Abatement and pipe re-insulation Large capacity mower Door lock replacement

Four Propositions Will Be on the Ballot on May 21st School District Budget Permission to use the remaining funds in Capital Reserve I ($1.8M) Permission to establish a new Capital Reserve ($15.8M for 10 years) Election of Two Board of Education Trustees

Capital Reserve Fund Projected Projects— Voter Approval via Referendum Is Required High School – tennis court replacement, reconfigure library Middle School – replace wood radiator enclosures, relocate valves to fit in new cabinets. (Project is partially funded through capital transfer) Total allocation: $1,809,601 2015 capital reserve that was approved by the voters Funded through district savings and excess amount in the EBALR reserve (employee benefit accrued liability reserve) We need voter approval for the 1.8M for the two projects Voters not only vote for the establishment of the reserve and vote on the specific projects

New 2019 Capital Reserve Fund Protecting Our Community’s Resources: Since we are completing our first reserve capital reserve, we are recommending that we authorize a second capital reserve to maintain our facilities – 9 buildings. Roofs will need to be replaced, air conditioning, science labs, classroom reconfiguration, etc. Reserve funds provide a mechanism for: Reducing reliance on indebtedness to finance capital projects Provide 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

Current Reserves Workers’ Compensation Reserve Retirement Contribution Reserve Employee Benefit Accrued Liability Reserve (EBALR) 2015 Capital Reserve (will be fully expended in 19-20) In preparation for the budget work sessions, we did a reserve presentation to the BOE and public in December. We discussed our funding level We shared at that time that we would be establishing a new capital reserve

Capital Reserve How is the reserve to be created? It must be established by the voters of our school district. On May 21st , a separate resolution will ask for voter approval of the Capital Reserve Fund. This is a different resolution from the one to spend the 2015 capital reserve. 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.

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

Projected Capital Reserve Projects High School science room renovation, generator, additional air conditioning projects, bathroom renovations Middle School Roof replacement, air conditioning projects, generator, reconfigure classroom/office space, electrical and mechanical upgrades

Projected Capital Reserve Projects Stewart Air conditioning projects, roof replacement, electrical/plumbing and mechanical upgrades Stratford Air conditioning projects, electrical/plumbing and mechanical upgrades Primary schools Renovate student bathrooms, air conditioning projects

2019-20 Proposed Budget 2018-19 Adopted Budget 2019-20 Proposed Budget $ Change % Inc. on 18-19 Budget Personnel Services 61,769,898 63,152,845 1,382,947 2.24 Equipment 876,582 1,297,099 420,517 47.97 Contractual 7,752,908 7,966,219 213,311 2.75 Supplies & Materials 1,843,630 1,861,800 18,170 0.99 Tuition 2,466,360 2,980,666 514,306 20.85 Textbooks 469,310 436,938 (32,372) (6.90) BOCES Services 3,700,378 3,542,853 (157,525) (4.26) Debt Service 4,029,264 4,042,289 13,025 0.32 Employee Benefits 30,546,953 30,279,259 (267,694) (0.88) Capital Projects 2,200,000 2,290,000 90,000 4.09 Interfund Transfers 150,000 - TOTALS 115,805,283 117,999,968 2,194,685 1.90

Administration Workshop expenses 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 1099 Board of Education 96,916 88,424 88,850 426 0.48 Workshop expenses Memberships and dues to school board organizations Administration of annual budget vote and school board elections Legal advertising Payment of election workers Supplies and materials

Central Administration 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 1299 Central Administration 345,064 390,753 365,120 (25,633) (6.56) Superintendent’s salary Clerical staff salary Supplies and materials Travel and conference expenses

Business Administration 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 1399 Business Administration 1,049,181 1,154,624 1,169,533 14,910 1.29 Overall management of all financial and operational functions Salary of Assistant Superintendent for Business & Finance Clerical staff salaries Financial system software and licensing Auditing services Purchasing services Supplies and materials Treasury services

Administration School district counsel Bonding attorney 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 1420 Legal Services 205,876 241,000 247,000 6,000 2.49 School district counsel Bonding attorney Labor negotiations Legal services for student matters are in Program section

Personnel Administration 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 1430 Personnel Administration 338,500 359,997 370,274 10,277 2.85 Salary of Assistant Superintendent for Personnel Clerical staff salaries Recruitment and orientation of district personnel Supplies and materials

Administration 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 1480 School-Community Relations 126,073 134,944 138,549 3,605 2.67 Creation and disbursement of informational materials to the public 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 1670 Central Printing & Mailing 42,016 81,481 - Printing and mailing for the District

Central Data Processing Administration 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 1680 Central Data Processing 721,078 772,630 808,766 36,136 4.68 Annual licensing and maintenance of student information system and other software Website design and maintenance Network technicians’ salaries Clerical staff salaries Supplies and materials

Insurance & BOCES Administration 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 1900 Insurance & BOCES Administration 1,164,999 1,222,045 1,227,952 5,907 0.48 Insurance premiums Commercial liability School board legal Student accident Workers compensation excess insurance District share of administration & facilities costs for Nassau BOCES Includes cyber insurance

Program Transportation 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 5500 Transportation 4,520,486 4,792,177 5,272,948 480,771 10.03 2,999 students transported to district schools 477 students transported to other schools District transports students to 20 schools outside the district Private contractors transport to 28 other schools 776 athletics trips to date 493 field trips scheduled to date An anomaly: This is considered program but it is a non-instructional code

Program 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 8060 Civic Activities 23,826 27,648 27,938 290 1.05 Use of facilities by outside groups during evenings and weekends 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 8070 School Census - 16,500 (16,500) (100) Obtaining demographic data regarding school district population

Program 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 9901 Transfers to Other Program Funds 120,522 150,000 - Mandated contributions to state summer program for classified students State pays 70-80% of costs of summer special education

Facilities-Operations Capital 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 1620 Facilities-Operations 4,831,408 5,348,547 5,367,224 18,677 0.35 Operation of all school facilities Director of Facilities salary Custodian and security staff salaries Clerical staff salaries Utilities Equipment Supplies and materials Most of increase is for EPC monitoring; 3-5 years of annual monitoring required.

Facilities-Maintenance Capital 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 1621 Facilities-Maintenance 1,605,696 1,811,472 1,824,477 13,005 0.72 Maintenance of district buildings and grounds Maintenance staff salaries Equipment Supplies and materials

Capital Interest payments on tax anticipation notes 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 9950 Capital Projects 7,075,000 2,200,000 2,290,000 90,000 4.09 Capital projects throughout the District 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 9700 Debt Service 5,569,651 4,029,264 4,042,289 13,025 0.34 Interest payments on tax anticipation notes Principal and interest payments on outstanding bond issuances and Energy Performance Contract

$1. 15 million reduction (2015-2016) , then last reduction is $1 $1.15 million reduction (2015-2016) , then last reduction is $1.74 million (2018-2019)

Employee Benefits 2017-18 Actual Expenses 2018-19 Adopted Budget 2019-20 Proposed Budget Change from 2018-19 % Change 9000 Employee Benefits 26,493,290 30,546,953 30,279,259 (267,694) (0.88) Decrease in TRS and ERS. Minimal increase in health Health insurance Social security Workers compensation Unemployment insurance Dental insurance Pension costs Compensated absences

Pension Contributions (percent of payroll paid by district) Source: NYS TRS

Health Insurance Costs District health contributions offset by increases in employee contributions negotiated in latest contracts. This year: 28,953; 12,514 Last year: 28,177; 12,179 Growth from 2000 to 2019: Individual 263.95% Family 308.83%

Four Propositions Will Be on the Ballot on May 21st School District Budget Permission to use the remaining funds in Capital Reserve I ($1.8M) Permission to establish a new Capital Reserve ($15.8M for 10 years) Election of Two Board of Education Trustees

Budget Calendar Budget Work Sessions Date Overview of the Proposed Budget and Revenues February 5, 2019 All Non-Instructional/Administrative/Capital Components March 6, 2019 Instructional Components – Part I March 12, 2019 Instructional Component – Part II April 10, 2019 Adoption of District Budget April 16, 2019 Budget Hearing May 14, 2019 Budget Vote and Election May 21, 2019