1. Massena Central School District 2011-12 Budget

2. Current Issues Impacting Finance  NY States Ability to Fund Education  Eliminated ARRA Funding – Federal  Property Assessment Reductions  Inflationary Increases i.e. Retirement and Health Rates  Long Range Sustainable Planning  Responsible Fund Balance Management

3. Long Range Reserve Fund Plan The State Comptroller audited us in March, they have restricted the use of these funds to the excess amount or the Gap Elimination Adjustment whichever is less. Employee Benefit Liability Reserve Fund (EBLAR) Current Balance$11,000,000 Liability Amount2,000,000 Excess Balance$9,000,000 Planned Use: 2011-12 Budget$2,800,000 2012-13 Budget$2,500,000 2013-14 Budget$2,200,000 2014-15 Budget$1,500,000 Total Unfunded Liability$123,507,000

4. State Aid Reduction 2011-12 Projected Decrease($700,000) please note: $200,000 was restored. 2010-11 Federal Funding Cliffs: ARRA Stabilization Fund($720,000) ARRA Job Restoration($600,000) ARRA IDEA Grants 611 & 619($380,000) ARRA Title 1($400,000) Total Reductions (GEA)($2,800,000) ARRA funds supported the retention of over 40 instructional positions

6. Budget Reductions Equipment ($ 554,000) Computers ($100,000) Supplies & Materials ($300,000) Travel & Conference ($16,000) BOCES Services ($110,000) Contractual Expenses ($310,000) Capital Transfers ($210,000) Personnel: 32.7 FTE Positions ($1,700,000) Total Spending Cuts ($3,300,000)

7. Personnel Reductions - 32.7 Full Time Equivalent $1,700,000  Decrease 2.2 FTE Administration .2 Curriculum Director  1 Food Service Director  1 Alternative Education Coordinator  Decrease 8.5 FTE Support Staff  2 Clerical .5 Head Bus Driver – Dispatcher  2 Teacher Aids  1 Bus Washer .5 Cleaner .5 Nurse  1 Bus Driver  1 Food Service Worker  Decrease 1.5 BOCES Staff .5 Print Shop Operator .8 Computer Technician .2 Communications Specialist  Decrease 20.5 FTE Instructional Staff  1 Math  1 Science  1 Foreign Language  2 Social Studies  4.5 Guidance Counselors .5 Home and Careers .5 Physical Education  2 Art  1 Music  1 Freshmen Seminar  2 Business  1 Special Education  1 Occupational Therapist  1 Speech  1 Teacher Assistant  Decrease Extra Duty (7)  Athletics (7)  Extra Curricular (15)

8.  Administration - 12% reduction  Support Staff - 5% reduction  Instructional Staff - 9% Reduction Personnel Cuts

9. 2010-11 2011-12Change Expenditures FinalAmended2nd Edition$% Budget GENERAL SUPPORT Board of Education 41,89243,87040,170-3,700-8.4% Central Administration 145,788147,455144,425-3,030-2.1% Finance 405,846 383,931-21,915-5.4% Legal 90,37291,310102,31011,00012.0% District Services 2,858,6043,018,1042,841,766-176,338-5.8% Special Items 1,082,0001,438,6671,072,811-365,856-25.4% Total General Support 4,624,5025,145,2524,585,413-559,839-10.9% INSTRUCTION Instructional Administration 1,157,8461,110,3181,007,612-102,706-9.3% Teaching - Regular 11,638,72711,769,40510,613,971-1,155,434-9.8% Teaching - Special 5,397,4315,279,2215,355,47476,2531.4% Special Schools ( Summer) 136,617220,574152,600-67,974-30.8% Instructional Support 1,425,6811,433,6481,274,461-159,187-11.1% Pupil Services 1,309,9371,323,2121,119,723-203,489-15.4% Total Instruction 21,066,23921,136,37819,523,841-1,612,537-7.6% TRANSPORTATION District Transportation 2,232,6242,149,7631,656,728-493,035-22.9% Transportation Office 131,156 119,730-11,426-8.7% Total Transportation 2,363,7802,280,9191,776,458-504,461-22.1% UNDISTRIBUTED Employee Benefits 12,222,53011,739,42214,267,6192,528,19721.5% Debt Service 4,462,884 4,470,3417,4570.2% Transfers 250,000 40,000-210,000-84.0% Total Undistributed 16,935,41416,452,30618,777,9602,325,65414.1% Grand Total Appropriations 44,989,93545,014,85544,663,672-351,183-0.8%

10. Expenditure Comparison

11. Compensation Statistics 2010-11 440 Employees $18.2M Salaries (includes substitutes, OT, Etc) $12.2M Benefits All Employees: – Average Salary $40,270 – Average Benefits $19,484 Total $59,754 Teachers: – Average Salary $54,410 – Average Benefits $21,986 Total $76,396

13. Massena CSDNational Premiums: Individual$7,104$5,049 Family$18,432$13,770 Contributions: Percent0%19% - 30% Dollars$0$899 - $3,997 Deductibles:$0$1,500 - $6,000 Copayments: Office Visit$15$20 - $40 Prescription Drugs$11 – $33$20 - $48 % of Budgets21%10% MCSD Health Insurance Compared to National Plans

14. Health Insurance Projected Savings 2011-12 Fiscal Year Riders 5 & 6Riders 1 & 4Riders 2 & 3 Active Employees Contributions % 20%10%5% Active Employees Contributions $$1,036,762$481,427$227,460 Riders Effective 1/1/20120$595,128$1,008,228 First Year Budget Savings$1,036,762$1,076,555$1,235,688 Using Pre-Tax Flex Plan Rider 5 & 6Rider 1 & 4Rider 2 & 3 Individual$31$13$6 2 Person$62$27$12 Family$69$35$15 How would contributions impact paychecks?

15. Health Insurance Plan Options & Differences: 30 Day PrescriptionsRider 5 & 6Rider 1 & 4Rider 2 & 3 Generic $11 $15 Preferred Brand Name $22 $30 Non-Preferred Name Brand $33$44$60 90 Day Prescriptions Generic $11 $15 Preferred Brand Name $22$44$60 Non-Preferred Name Brand $33$88$120 Out of pocket cap $330/660/990NoneIndexed Increase Doctor Co-Pay $15$20$30 Facility Co-Pay $100$150$300

16. Property Tax Estimated Increase for 2011-12 Tax Levy Increase Budget 1.8% GM Assessment Reduction 1.2% Mall Assessment Reduction.8% Total Projected Rate Increase 3.8%

17. Proposed Propositions: Proposition # 1: Vote Yes or No 2010-11 Proposed Budget SHALL the Board of Education of Massena Central School District be authorized to expend the sum of $44,663,672 as General Fund appropriations for the school year 2011-12 & levy the necessary tax therefore? Proposition # 2: School Board Candidates Vote for any 2 (2) 5-year term