1. MASSENA CENTRAL SCHOOL DISTRICT PUBLIC FORUM ON 2018-19 BUDGET

2. FACTORS IMPACTING 2018-19 SCHOOL BUDGET
Governor Cuomo’s Budget Proposal
State Budget Deficit
Foundation Aid Formula
Tax Cap Law
Lack of Mandate Relief

3. GOVERNOR CUOMO’S BUDGET PROPOSAL
Governor Cuomo proposed a $769 million or 3% increase to school aid for which is connected to the growth in personal income tax. This includes:
$64M for Fiscal Stabilization Fund
$15M for Prekindergarten expansion
$317M is owed to districts based on expense based aids such as BOCES and transportation.
$35M for other grants such as Early College High Schools and Breakfast After the Bell
Foundation Aid would increase by $338M but includes $50M increase for Community Schools programs

4. GOVERNOR CUOMO’S BUDGET PROPOSAL
The total aid increase is well below the $2 billion the Educational Conference Board projected would be needed to maintain current school services.
The Board of Regents requested an increase of $1.6 billion in school aid. This would include $1.25M in Foundation Aid and $314M in expense based aids.

5. FOUNDATION AID
Foundation Aid was enacted in 2007 to resolve the Campaign for Fiscal Equity’s challenge to the constitutionality of the state’s school finance system.  Reforms were to be fully phased-in by , increasing aid to all districts by a total of $5.5 billion.
However, the Foundation formula was largely frozen during the Great Recession and funding is now $4.2 billion below the level promised for , without taking into account the general aid reduction imposed by the GEA.
MCS receives $8,800,478 less in Budget due to the freeze in Foundation Aid.

6. Foundation Aid (Cont..)
The Educational Conference Board and Board of Regents recommends that the state increase and restart the formula:
Commit to a 3-year phase-in of Foundation Aid.
Conduct a new study to determine the actual per pupil cost of assuring the opportunity for success.
Revisit the weightings in the formula that are assigned to poverty, disabilities, English language learners, enrollment growth and geographic sparsity.

7. Expense Based Aid Cap Proposal
The Governor’s proposed state budget would cap increases in certain expense-based aids.
Caps would first be applied to state aid.
Increases in Transportation and BOCES Aid would be capped at 2% for each district – districts would lose any increase over 2 percent.
In effect, districts would receive the lesser of calculated aid or aid plus 2%.

8. Expense Based Aid Cap Proposal
Increases in Building Aid would be capped at 2% statewide, excluding New York City (initially).
If the statewide total increase in Building Aid exceeded 2%, each district would have its Building Aid pro-rated down.
New York City would be exempt from this adjustment for projects approved prior to 7/1/2018.

9. *Aids appearing on School Aid run
SOURCE: Council analysis of NYSED School Aid data.

10. Expense Based Aid Cap Proposal (cont.)
If the Governor’s expense based cap is initiated in :
BOCES Aid would be reduced statewide by approximately $51M; Massena $36,707 loss.
Transportation Aid would be reduced statewide by approximately $80M; Massena $140,724 loss.
Building Aid be reduced statewide by approximately $70M; Districts would lose approximately 4% of their Aid; Massena $147,439 loss.

11. PROPERTY TAX CAP
The Property Tax Cap is NOT a flat 2%. It is either 2% or the Consumer Price Index (CPI), whichever is lower.
CPI in last three budget years:
—1.62%
—0.12%
—1.26%
For 2017 CPI was 2%, which will be used in the formula to determine Massena’s tax cap.
Massena’s Cap is estimated at 3.01% for
This would raise $14,832,972 in property tax revenue
A 1% increase in taxes yields $143,997

12. STATE AID FOR MASSENA
Foundation Aid: $21,993,227; Increase of $324,862; 1.50%
Expense Based Aids: $7,754,833; Increase of $284,020; 3.80%
Building Aid: $3,685,971; Decrease of $14,847; 0.40%
Total State Aid: $33,641,037; Increase of $594,035: 1.80%
Community Schools Aid – Included in Foundation Aid: $227,985; No change

13. CHANGE IN TOTAL STATE AID (EXCLUDES BUILDING AID)

14. EMPLOYEE BENEFITS
Employee Retirement System (ERS)—Budget increase of $6,394 or 1.0%
Teacher Retirement System (TRS)— Budget increase of $213,124; 12.5%
Workers’ Compensation—Budget increase of 8,804 or 3.5%
Social Security—Budget increase of $57,009 or 3.8%
Health Insurance—Budget increase of $765,687; 6.8%
Total Benefits—Budget increase of $1,051,018; 6.8%

15. CHANGE IN TRS AND ERS

16. HEALTH INSURANCE COSTS

17. PROJECTED REVENUES – PROJECTED EXPENSES =
Budgeted Revenues
$50,257,205
Change in Revenue
Tax Revenue
215,198
State Aid
998,250
BOCES Refund
25,000
Interest Income
75,000
Misc
(19,500)
Budgeted Revenues
$51,551,153
Budgeted Expenses
$52,640,975
Change in Expenses
Salaries
418,895
Health Insurance
765,687
NYS Retirement
219,517
Social Security
57,009
Private School Tuition
(150,000)
Buses/Truck
(102,133)
Contractual
63,952
21,020
Budgeted Expenses
$53,934,923
GAP
$2,383,770

18. STAFF BREAKDOWN 2017-18 Position # of Employees % Teachers 208.5 49%
Guidance Counselors
10.0 2%
Teacher Aides
48.0
11%
Bus Drivers
32.0 8%
Custodial
23.0 5%
Food Service
26.0 6%
Administration
14.8 3%
Clerical
16.0 4%
Monitors
19.0
Teacher Assistants
15.0
Nurses
8.0
Mechanics
5.0 1%
Community Schools Coordinator
1.0 0%
Total
426.3

19. APPROPRIATED FUND BALANCE

20. TAX LEVY HISTORY

21. BUDGET CHANGES/REQUESTS
Salaries - $418,895; 2.1% budget increase
High School
HS English Teacher
Stipends for Advanced Studies Coordinator & Freshman Academy Coordinator
Increased bus hours for field trips
Funds for diversity events
Junior High
Special Education Teacher
Increased supplies

22. BUDGET REQUESTS (Cont..)
Elementary Schools
Increased supplies
Literacy interns
Special Education
Speech Pathologist
Occupational Therapist
Increase BOCES school psychologist support
Office of Curriculum
Increased ESL support
PreK Curriculum
Classroom books
Increased BOCES Instructional Technology support

23. BUDGET REQUESTS (Cont..)
Buildings & Grounds
Parking lot sealing and striping
Tractor mower
Boiler repairs
Food Service
Additional food service hours at NG and JF
Transportation
Bus replacement (4)
7 Passenger Van
Trip manager software

24. BUDGET REQUESTS (Cont..)
Athletics
Football helmets
Ice machine
Technology
Budget increase for equipment
District Technician
Equipment vehicle

25. Top Three Recommendations:
SCHOOL ADVOCACY
Top Three Recommendations:
Foundation Aid Reform
Sensible Property Tax Cap
Increase School Aid
Meeting with State Legislators
Assemblyman Marc Butler—3/9/18
Assemblywoman Addie Jenne—3/2/18
Assemblyman Ken Blankenbush—3/2/18
Senator Joe Griffo—3/9/18
Senator Patty Ritchie—3/9/18

26. STATE REPRESENTATIVES’ CONTACTS
Regional Representatives
Senator Joseph Griffo
Senator Betty Little
Senator Patricia Ritchie
Assemblyman Ken Blankenbush
Assemblyman Marc Butler
Assemblywoman Addie Jenne
Links to Legislature Contacts

27. IMPORTANT DATES
2/15/18—Public Forum on Draft Budget-7:00 p.m. in HS Room 314
3/15/18—Second Public Forum on Draft Budget-7:00 p.m. in HS Room 314
4/16/18—Board of Education Meeting—7:00 p.m. Adoption of Proposed MCS Budget; Approval of BOCES Administrative Budget
5/3/18—Board of Education Meeting—7:00 p.m. Public Budget Hearing
5/15/18—Budget Vote & Board of Education Election—12:00 p.m. – 8:00 p.m.