1. LANSING Central School District LCSD Budget Presentation Chris Pettograsso, Superintendent of Schools Mary June King, Administrator of Business May 12, 2014

2. Lansing Central School District AGENDA 2014-02015 Propositions Budget and Levy Drivers Effective Advocacy & Addressing the Gap Proposed Budget Recommendation Budget Vote Information

3. Lansing Central School District ENROLLMENT DATA BLDG2011-20122012-2013 2013-20142014-2015 ES402450444443 BLDG2011-20122012-1013 2013-20142014-2015 MS365351337340 BLDG2011-20122012-2013 2013-20142014-2015 HS365345349357 DISTRICT2011-20122012-2013 2013-20142014-2015 K-121132115111341140

4. Lansing Central School District ATTENDANCE DATA BLDG2011-20122012-2013 2013-2014 ES96%95%96% BLDG2011-20122012-1013 2013-2014 MS96%95%97% BLDG2011-20122012-2013 2013-2014 HS96%95% DISTRICT2011-20122012-2013 2013-2014 K-1296%95%96%

5. Lansing Central School District LANSING CENTRAL SCHOOL DATA NYS Lansing Report Card

6. Lansing Central School District Proposition #1 – Budget Amount That the Board of Education of Lansing Central School District be, and hereby is, authorized to expend the sums set forth of $27,820, 000 and to levy the necessary tax therefore.

7. Lansing Central School District Proposition #2 – School Buses Shall the Board of Education of Lansing Central School District be authorized to purchase and finance 2 school buses and 1 7-9 passenger van at an estimated cost not to exceed $275,000.

8. Lansing Central School District Proposition #3 – Septic Construction Project Shall the Board of Education of Lansing Central School District be authorized to undertake a capital project not to exceed $4,100,000. Refer to Septic Project Newsletter

9. Lansing Central School District Budget and Levy Drivers Salaries & BOCES Employee Benefits Unfunded NYS mandates Impact of Cayuga Power Plant Impact of State Aid

10. Lansing Central School District EXPENSES Budgeted 2013-2014 Projected 2014-2015 Change SALARIES11,325,00011,795,000470,000 NON- SALARIES 2,380,0002,313,000(67,000) BOCES3,473,0003,840,000367,000 BENEFITS6,814,0007,185,000371,000 DEBT SERVICE 2,547,0002,687,000140,000 TOTAL$26,539,000$27,820,000$1,281,000

11. Benefit2013-20142014-2015 FICA 897,000 902,000 ERS 447,000 462,000 TRS1,493,000 1,665,000 Workers’ Comp 95,000 79,000 Unemployment Insurance 20,000 Dental Insurance 70,000 Health Insurance, active 2,172,000 2,119,000 Health Insurance, retired 1,620,000 1,860,000 TOTALS6,814,0007,177,000

12. Lansing Central School District New Unfunded Mandates COMMON CORE TRAINING and APPLICATION ADMINISTRATIVE PROFESSIONAL DEVELOPMENT and APPLICATION ANNUAL PROFESSIONAL PERFORMANCE REVIEW (APPR) – Data Entry MATERIALS AND SUPPLIES  Embedded half-days  Summer training  Summer curric. dev  Substitutes  Training  Certification  Application – Time  Development (after- school)  System – Edoctrina  Increased data input  Increased data verification  Assessment Development  Assessment scoring  Substitutes required  K-12 Needs  Textbooks to align with Common Core  Assessments to align with common core  Data input system  Increased technology (embedded in common core curriculum)

13. Lansing Central School District New Unfunded Mandates DIGNITY FOR ALL STUDENTS ACT (DASA)  Systematic K- 12Training (All Faculty and Staff)  Understanding and Use  Reporting Systems  Personnel  Data Input

14. Lansing Central School District Impact of Cayuga Power Plant REDUCTION IN VALUE OF AES $100,000,000 500 HOMES AT $200,000 ea LEFT DISTRICT  2010-2015

15. Lansing Central School District Power Plant Pilot: Loss of Revenue SCHOOL YEARREDUCTIONApproximate Tax Levy Increase 2010-2011$30,000,000$600,000 2011-2012$17,500,000$350,000 2012-2013$26,200,000$524,000 2013-2014$12,200,000$244,000 2014-2015$14,100,000$282,000 TOTAL LOSS $100,000,000$2,000,000 Every $5M decrease in value = approximately $100,000 property tax levy increase

16. Lansing Central School District State Aid: GAP ELIMINATION ADJUSTMENT SCHOOL YEARREDUCTION 2010-2011$1,342,620 2011-2012$1,363,256 2012-2013$1,297,301 2013-2014$945,176 2014-2015$811,623 TOTAL REDUCTION $5,760,000

17. Lansing Central School District Addressing the Gap - Without increasing taxes or reducing program Our LCSD Advocacy Vision: To support, sustain, and strengthen our Lansing Community by forging partnerships among Lansing Central School District, Lansing Community Library, and the Town of Lansing while advocating collectively for equitable education funding. Partnerships & Advocacy Local Partnerships Regional Partnerships State Partnerships LCSD Advocacy Toolkit Advocacy for Education

18. Lansing Central School District Organized and Effective Advocacy Total state aid increase - $490,453 Increase in GEA - $94,553 ($811,623 to go) Aid from local representatives - $50,000 We can’t stop now! We need to continue to advocate for adequate public education!

19. Lansing Central School District How do we address the Budget GAP Increase revenues Program adjustments (reductions) BOCES consolidation/ Merge Draw down reserves and fund balance Exceed the tax levy limit – requiring a “super majority” (above 4.81% - LCSD Property Tax Cap Limit)

20. Lansing Central School District Personnel Reductions Reduced teaching positions (science/enrichment/electives/number of sections) 3 Teacher Assistants 8 clerical positions (main offices and support staff) 1 administrators (Athletic Director/ Assistant HS) Custodial/ Cleaners Microcomputer specialist (reduced)

21. Lansing Central School District Efficiencies and Consolidations Reduced busing Reduced Athletics & consolidated with Lansing Rec. Consolidated business services (BOCES) Implemented time clock/ reducing overtime Reduced curriculum to.8 and through BOCES Improved Medicaid reimbursement Reduced building budgets by 50% in 2010-2011 Increased HS class size Engaged in energy use studies and capital projects to improve energy use (decrease of energy use)

22. Lansing Central School District EXPENSESBudgeted 2013-2014 Projected 2014-2015 Change SALARIES11,325,00011,795,000470,000 NON- SALARIES 2,380,0002,313,000(67,000) BOCES3,473,0003,840,000367,000 BENEFITS6,814,0007,185,000371,000 DEBT SERVICE 2,547,0002,687,000140,000 TOTAL$26,539,000$27,820,000$1,281,000

23. Lansing Central School District

24. 2013-2014 2014-2015 Proposed EstimatedProposed Estimated $Estimated % Budget ExpensesBudget Inc/Dec General Support Board of Education $ 12,550 $ 20,636 $ 22,114 $ 9,56476.21% Chief School Administrator $ 211,072 $ 203,826 $ 206,110 $ (4,962)-2.35% Finance $ 405,606 $ 424,706 $ 442,001 $ 36,3958.97% Staff $ 223,127 $ 195,379 $ 196,920 $ (26,207)-11.75% Central Services $ 1,875,464 $ 1,510,700 $ 1,578,350 $ (297,114)-15.84% Special Items $ 460,134 $ 446,993 $ 462,403 $ 2,2690.49% Total - General Support $ 3,187,953 $ 2,802,240 $ 2,907,898 $ (280,055)-8.78% Instruction Administration & Improvement $ 778,067 $ 749,997 $ 774,119 $ (3,948)-0.51% Teaching Regular School $ 7,422,414 $ 7,402,907 $ 7,982,483 $ 560,0697.55% Programs Handicapped Conditions $ 2,157,484 $ 2,164,730 $ 2,183,945 $ 26,4611.23% Occupational Education $ 550,106 $ 551,239 $ 561,766 $ 11,6602.12% Special Schools - Alternative Education $ 60,549 $ 62,443 $ 1,8943.13% Instructional Media $ 946,479 $ 1,174,892 $ 1,246,077 $ 299,59831.65% Pupil Services $ 1,061,886 $ 1,063,955 $ 1,138,849 $ 76,9637.25% Total - Instruction $ 12,976,985 $ 13,168,269 $ 13,949,682 $ 972,6977.50% Pupil Transportation District Transportation $ 974,053 $ 983,951 $ 1,062,079 $ 88,0269.04% Garage - Building $ 28,243 $ 22,708 $ 28,802 $ 5591.98% Contract Transportation $ - Total - Pupil Transportation $ 1,002,296 $ 1,006,659 $ 1,090,881 $ 88,5858.84% Undistributed Expenditures Employees Benefits $ 6,822,486 $ 6,776,500 $ 7,213,500 $ 391,0145.73% Debt Services $ 2,546,577 $ 2,501,953 $ 2,658,039 $ 111,4624.38% Total - Undistributed Expend. $ 9,369,063 $ 9,278,453 $ 9,871,539 $ 502,4765.36% TOTAL - GENERAL FUND $ 26,536,297 $ 26,255,621 $ 27,820,000 $ 1,283,7034.84%

25. Lansing Central School District REVENUES 2014-2015 Projected STATE AID7,377,000 FEDERAL AID20,000 MISCELLANEOUS760,000 PILOTS1,758,000 TOTAL REVENUE $9,915,000 TOTAL EXPENSES $27,820,000 EXPENSES - REVENUE$17,905,000 APPROPRIATED FUNDS $1,335,000 Total Property Tax Increase $16,570,000

26. Lansing Central School District

27. 2013-2014 2014-2015 BudgetedEstimatedProposed Revenues Actual RevenuesRevenuesIncr/(Decr) State Aid7,024,3846,985,3497,376,914391,565 Federal Aid10,00017,86820,0002,132 Miscellaneous689,948860,226759,909(100,317) Appropriated Fund Balance1,265,000 1,335,00070,000 PILOT1,985,8282,074,8891,758,057(316,832) Taxes15,561,13615,810,59716,570,120759,523 Total26,536,29627,013,92927,820,000806,071

28. Lansing Central School District Projected Combined Tax Levy Increase of2.48% Projected Property Tax Levy Increase of4.80% ( Estimated actual revenue to proposed revenue amounts) Property Tax Cap Levy Limit w/exclusions4.81%

29. Lansing Central School District 2014-2015 TAX IMPACT ESTIMATED PROJECTED COMBINED TAX LEVY - $18,328,000 PROPERTY LEVY - $ 16,570,000 PILOTS - $1,758,000 TOTAL - $18,328,000

30. Lansing Central School District DescriptionAmount Proposed Budget$27,820,000 Budget Growth4.84% Projected Combined Tax Levy Increase -set in the summer of 2014 - PILOTS and Property Tax Levy 2.48% Property Tax CAP Increase -defined by law -as of 4/8/14 – subject to variation 4.81% Projected Property Tax Levy Increase -set in the summer of 2014 -effected by Cayuga Power PILOT 4.80% Projected Combined Tax Rate Increase -set in the summer of 2014 -what property taxpayers will actually pay 3.62%

31. Lansing Central School District Projected Combined Tax Levy INCREASE % EST. TAX RATE EST. ADDITIONAL REVENUES EST. ADDITIONAL COST/$200,000 HOME EST. TAXPAYER COST PER MONTH 2.48%$21.44$806,000$150$12.50 ALL NUMBERS ARE ESTIMATES PROPERTY TAX FREEZE

32. 30 Lansing Central School District Basic Star Projected Tax Increase Assessed Value Tax Bill Increase $100,000$63 $200,000$138 $300,000$213 Senior Enhanced Star Projected Tax Increase Assessed Value Tax Bill Increase $100,000$51 $200,000$126 $300,000$201

33. Lansing Central School District 20072008200920102011201220132014 HIGHDryden 2 nd Tburg Groton 3 rd Candor Groton Candor 4 th Groton Lansing 5 th NewfieldLansingCandorIthacaCandorTburg 6 th Lansing Newfield CortlandNewfield 7 th Ithaca Cortland NewfieldCortlandIthaca LCSD Tax Rate Increase 2.18%7.08%(11.69%)(0.90%)5.00%3.35%3.87% TOMPKINS COUNTY SCHOOL DISTRICT TAX RATES

34. Lansing Central School District Conversion of 2014-15 Budget to Three Part Budget AdministrativeProgramCapitalTotal Budget Function General Support $1,350,382$41,265$1,427,402$2,819,04910.42% Instruction & Co-curricular 646,55013,241,451013,888,00151.36% Transportation 01,065,3820 3.94% Debt Service 002,446,580 9.05% Benefits 450,9066,008,010363,5696,822,48525.23% $2,447,838$20,356,108$4,237,551$27,041,49727,041,497 If a public school budget does not pass election, the option exists for the BOE to submit an adjusted budget for voter approval or to move to contingency budget. If LCSD moves to contingency budget we would have the option to increase our appropriated funds or reduce our budget by $780,000.

35. CLARIFICATION ON PROCESS April - BOE vote May public vote by law are on the budget amount only. BOE sets levy in early August. Assessment office calculates tax rate.

36. Lansing Central School District Board of Education Election – Three school board positions are up for election. Candidates 1.Tony Lombardo 2.Tom Robinson 3.Glenn Swanson

37. Lansing Central School District Absentee Ballots – Absentee ballot deadline has passed (must have been received by May 9. Voter Registration – For individuals WHO HAVE registered to vote with the County Board of Elections, you are automatically registered to vote in the up-coming Lansing CSD Annual Meeting & Election to be held on May 20, 2014. For Those WHO HAVE NOT previously registered to vote, you are invited to register at the office of the District Clerk Monday – Friday 8a.m – 4p.m through Thursday May 19, 2014. VOTER REGISTRATION will also be held on May 20, 2014, however, if you choose to register to vote on May 20 th you will NOT be permitted to vote on that day, rather you would be registering to vote for FUTURE elections held at the district. In addition to being a registered voter of the district, an individual MUST meet ALL Voter Qualifications in order to be eligible to vote on May 20, 2014.

38. Lansing Central School District Voter Qualifications A citizen of the United States. Eighteen or more years of age. A resident of the school district for a period of thirty (30) days preceding the day of vote. Must be a registered voter.

39. Lansing Central School District Vote Information Budget Vote and Board Election Tuesday, May 20, 2014 7 am to 9 pm Teacher Center located in the RC Buckley Elementary School District Office Entrance