1. GARDEN CITY PUBLIC SCHOOLS
PROPOSED BUDGET 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.

2. 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.

3. Agenda Budget Overview Administrative Capital Transportation
Propositions on Ballot

4. $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 %

5. 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.

6. 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

7. 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

8. 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

9. 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

10. 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 –

11. 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

12. 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)

13. High School Auditorium & HVAC

14. Safety & Security

15. 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

16. 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

17. 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

18. 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

19. 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

20. 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

21. 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

22. 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

23. 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

24. 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.

25. 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

26. 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

27. 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

28. 2019-20 Proposed Budget 2018-19 Adopted Budget 2019-20 Proposed Budget
$ Change
% Inc. on 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

29. Administration Workshop expenses
Actual Expenses
Adopted Budget
Proposed Budget
Change from
% 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

30. Central Administration
Actual Expenses
Adopted Budget
Proposed Budget
Change from
% 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

31. Business Administration
Actual Expenses
Adopted Budget
Proposed Budget
Change from
% 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

32. Administration School district counsel Bonding attorney
Actual Expenses
Adopted Budget
Proposed Budget
Change from
% 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

33. Personnel Administration
Actual Expenses
Adopted Budget
Proposed Budget
Change from
% 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

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

35. Central Data Processing
Administration
Actual Expenses
Adopted Budget
Proposed Budget
Change from
% 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

36. Insurance & BOCES Administration
Actual Expenses
Adopted Budget
Proposed Budget
Change from
% 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

37. Program Transportation
Actual Expenses
Adopted Budget
Proposed Budget
Change from
% 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

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

39. Program
Actual Expenses
Adopted Budget
Proposed Budget
Change from
% 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

40. Facilities-Operations
Capital
Actual Expenses
Adopted Budget
Proposed Budget
Change from
% 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.

41. Facilities-Maintenance
Capital
Actual Expenses
Adopted Budget
Proposed Budget
Change from
% 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

42. Capital Interest payments on tax anticipation notes
Actual Expenses
Adopted Budget
Proposed Budget
Change from
% Change
9950
Capital Projects
7,075,000
2,200,000
2,290,000
90,000
4.09
Capital projects throughout the District
Actual Expenses
Adopted Budget
Proposed Budget
Change from
% 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

43. $1. 15 million reduction (2015-2016) , then last reduction is $1
$1.15 million reduction ( ) , then last reduction is $1.74 million ( )

44. Employee Benefits 2017-18 Actual Expenses 2018-19 Adopted Budget
Proposed Budget
Change from
% 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

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

46. 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 % Family %

47. 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

48. 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