1. Menands Union Free School District
Budget Workshop
February 13, 2017

2. Budget Reminders
We will budget from the perspective of what we know to be true in the present moment.
Though we will be cautiously optimistic about decreases in expenditures or increases in revenue, WE WILL NOT MAKE ASSUMPTIONS.

3. Changes Since We Last Met
Budget Freeze
Tax Cap Factors

4. 2017-2018 Tax Cap Calculation Tax Levy 2016-17 6,419,213.00
Tax Cap Reserve Amount (including interest earned) from FYE 2017 -
sub-total =
Tax Base Growth Factor
(Provided by Tax and Finance) x
1.0071
6,464,789.41
PILOTS +
Value of claims and judgments > 5% of total tax levy
0.00
Local share after aid of current ( ) allowable capital expenses
262,382.00
Adjusted Current Year Tax Levy
6,202,407.41
Calculate Projected Tax Levy Threshold
Allowable Levy Growth Factor (1 + inflation factor, up to 2%) Provided by Dept. of Labor
1.0126
6,280,557.75
Projected PILOTS for
Available Carryover (If any)
TAX LEVY LIMIT (to be submitted to State Comptroller, Commissioner of Tax & Finance and the Commissioner of Education by March 1st) =
Determines simple/super majority vote
Calculate Coming Year Exemptions:
Value of any claims and/or judgments greater than 5% for year
ERS Employer Contribution Amount
TRS Employer Contribution Amount
Local share after aid of allowable capital expenditures
255,153
Maximum Allowable Tax Levy for
6,535,710.75
Adj Levy =
(requiring a simple majority vote)
Levy =
$ Change =
116,497.75
% change =
1.81%

5. Where we are to date General Fund Revenues Prior Year Actual 6/30/16
Budget
Prior Year Actual 01/31/16
Actual to Date 01/31/17
Year End Projection
Real Property Taxes
$ ,380,990
$ ,419,213
$ ,854,488
$ ,901,562
$ ,419,213
Charges for Services
$ ,200 $ $
$ ,270
Use of Money & Property
$ ,111
$ ,150
$ ,222 $ $
Sale of Property & Comp. For Loss
$ ,982
$ ,000
Miscellaneous
$ ,524
$ ,500
$ ,578
$ ,289
$ ,344
State Aid
$ ,073,033
$ ,176
$ ,253
$ ,651
$ ,163,309 **
Federal Aid
$ ,401
$ ,000
$ ,809
$ ,362
$ ,086
Interfund Transfers $
$ ,000
Appropriated Fund Balance
$ ,397
Total Revenues
$ ,578,241
$ ,336,436
$ ,397,653
$ ,758,890
$ ,651,268
Expenditures
General Support
$ ,704
$ ,772
$ ,327
$ ,313
$ ,276
Instruction
$ ,579,964
$ ,135,478
$ ,380,817
$ ,395,894
$ ,646,355
Transportation
$ ,934
$ ,750
$ ,979
$ ,569
$ ,995
Employee Benefits
$ ,368
$ ,079,736
$ ,812
$ ,859
$ ,014,758
Debt Service
$ ,150
$ ,200
$ ,075
$ ,600
$ ,200
$ ,668
$ ,500 $
$ ,500
Total Expenditures
$ ,551,788
$ ,977,920
$ ,905,234
$ ,747,084
Revenue vs. Expenditure
(95,816)
** Special Aid revenue increase reflect a one time Bullet Aid
** General Support expenditure increase reflects an upgrads to our Technology Plan

6. Major Instructional Factors Driving Spending Increase
Special Education tuitions & associated transportation costs
Increased enrollment of ENL students and programming requirements
Increased enrollment in various grade levels
Expenses associated with number of students protected under the Federal McKinney Vento legislation
Continued support of staff professional development
Unanticipated classroom support

7. Governors Proposed Budget/Aid
16-17
17-18
Foundation
$379,314
$383,107
BOCES
$151,167
$113,166
Private Excess Cost
$ 25, 952
$ 41,501
Hardware & Technology
$ 2, 183
$ 2, 264
Software, Library, Text Book
$ 30,783
$ 31, 871
Transportation
$ 227,940
$ 210,553
Building
$ 152, 330
$ 148,598
Charter School Transition
$ 51, 904 $
Total
$1,021, 498
$ 931, 060
This is a reduction of 8.85% or $90,438

8. What we still do not Know
Adjustments to the Governor’s Proposal
Foundation Aid
Tax Cap
ELL Funding
Expense Based Aids

9. What we can expect at next BOE meeting…
NYS Budget update and any impact.
Expenditure and revenue updates.
Review of fund balance.

10. Questions & Discussion
Next Budget Workshop March 13, 2017 No February 27 meeting