1. 2012-2013 Draft School Budget March 6, 2012 Board of Education Meeting POCANTICO HILLS CENTRAL SCHOOL DISTRICT

2. Pocantico Hills Central School District Administration Valencia F. Douglas, Superintendent Jay Scotto-Friedman, Assistant Superintendent for Finance and Support Services Stanley Steele, Principal Adam Brown, Supervisor of Curriculum & Technology, CIO Board of Education John Conrad, President David Wilens, Vice President Joan Cusanelli, Trustee Fred Rickles, Trustee Emily Segal, Trustee

3. 2012-2013 Draft School Budget The Budget Process The Budget Process ensures the equitable distribution of all resources based upon student needs. Central Office develops and defines the budget process based upon the direction of the Board of Education. The Board of Education approves the budget to be placed before the registered voters of the District.

4. 2012-2013 Draft School Budget Budget Development Principles 1. To prepare our students to access rigorous learning at our three public high schools or private high schools of their choice. 2. To ensure that all staff are working full-time as per the contract. 3. To ensure that all resources, human and material are organized in the most efficient and effective manner possible to enable us to deliver a high quality educational experience to our students.

5. Students Staff District Vision, Mission, Goals & Policy Student’ Needs Educational Socio-emotional Support Funding Professional Development Student Assessment /Program Evaluation Planning Assessment Student Testing Program Evaluations Instructional Delivery/ Government/Regulatory Agencies Federal Gov. NYS Ed. Dept. Regulations/Compliance NCLB, IDEA, Etc. Pocantico School Board PTA’s/ Advocacy Groups Parents/ Pocantico Community Bargaining Units Relative Local Environmental Influences Students Successfully Graduate Support Systems & Programs Design/ Development Educational Programming/ Curriculum Development Support Delivery/

6. 2012-2013 Draft School Budget District Staffing Changes Positions to Excess: Teaching Assistant-1.00 Teacher of the Hearing Impaired-. 30 Positions to be Reduced: English as a Second Language-.30 Total Staff Reductions(1.60)

7. 2011-2012 Ongoing Initiatives Year 2 Curriculum Implementation: Updated Social Studies 7-8 New Reading PK-6 New Science K-6 New Science 6-8 Curriculum Alignment: Common Core Math/ELA PK-8

8. 2011-2012 Ongoing Initiatives Year 2 Curriculum Development: Science 6-8 Math 5-8 STEM Program K-8 FACS Program K-8 Instructional Technology /Research Skills PK-8 Curriculum Search and Evaluation: Math PK-8

9. 2011-2012 Ongoing Initiatives Year 2 Professional Development: Differentiation PK-8 RTI Tier I Interventions PK-8 Lesson Planning PK-8 APPR PK-8 Common Core Standards PK-8 Data Analysis PK-8 Instructional Technology PK-8 Science PK-8 Math PK-8 Other Ongoing Needs

10. 2012-2013 Preliminary Initiatives Framework Development: RTI Protocols and Resources PK-8 High School Articulation and Learning Communities with Neighboring Districts Pocantico Hills Standards Vision Committee Using Data to Inform Instruction: A Professional Development Goal

11. 2012-2013 Initiatives Curriculum Implementation: New Character Education PK-8 Targeted Curriculum Mapping PK-8 (Social Studies) Standards Development: Pocantico Hills Standards Vision Committee (Five Year Strategic Plan) Professional Development: Curriculum Mapping PK-8

12. Five Year Strategic Plan Goals In order to move efficiently and quickly to the next level of excellence, the Pocantico Hills School District will focus on three primary goals over the next five years. 1. Student Growth & Achievement Challenge each student to grow and reach his/her highest potential as a total individual (i.e., academic, creative, physical, emotional).

13. Five Year Strategic Plan Goals 2.Fiscal Responsibility Continue to improve the District’s operating and financial efficiency in a way that is supportive of student growth and achievement and stakeholder communications. 3.Stakeholder Communications Continue to improve how the District and its stakeholders communicate and work together to achieve District goals (e.g., parents, community, staff, students).

14. Five Year Strategic Plan Strategies Student Growth & Achievement 1.Re-evaluate/adopt 2-3 partner high schools from current and new districts. 2.Develop/adopt Pocantico Standards for 21st Century skills and more rigorous subject matter curricula. 3.Build community partnerships to generate academic programs, financial support and career services.

15. Five Year Strategic Plan Strategies Fiscal Responsibility 4.Re-engineer budget in light of tax cap law. 5.Develop Master Plan for facilities (short & long term). Stakeholder Communications 6.Develop communication plan for Pocantico stakeholders and NYS legislators relative to a series of new initiatives (e.g., tax cap, Strategic Plan, 2012 Annual Budget, etc.). 7.Identify new, community-based approaches to communicate with and involve stakeholders.

16. Five Year Strategic Plan Recommendations - Summary Taken together, the Strategic Plan goals/strategies will transform the Pocantico Hills School District.

17. Five Year Strategic Plan Recommendations # 1 - Summary 1. Strategy Re-evaluate/adopt 2-3 partner high schools from current and new districts. Planning Approach Stakeholder committee March-October 2012 chaired by Dr. Valencia Douglas. Implementation Milestone/Expected Outcome August 2012 announcement of partner high schools selected. Improve high school success rate for Pocantico students and reduce Pocantico District operating costs.

18. Five Year Strategic Plan Recommendations #2 - Summary 2. Strategy Develop/adopt Pocantico Standards for 21st Century skills and more rigorous subject matter curricula. Planning Approach Stakeholder committee March-November 2012 chaired by Adam Brown/Stan Steele. Implementation Milestone/Expected Outcome December 2012 publish Pocantico Standards and announce five year implementation schedule. Increase growth and achievement for all children (e.g., intellectual and social growth, state test scores).

19. Five Year Strategic Plan Recommendations # 3 - Summary 3. Strategy Build community partnerships to generate academic programs, financial support and career services. Planning Approach Stakeholder committee September 2012-January 2013 chaired by Dr. Valencia Douglas. Implementation Milestone/Expected Outcome January 2013 announcement of community partnership plan. Increase academic and financial resources for Pocantico District.

20. Five Year Strategic Plan Recommendations # 4 Summary 4. Strategy Re-engineer budget in light of tax cap law. Planning Approach Investigate regulations, complete financial analysis and recommend preferred plan by February 2012 (Jay Scotto-Friedman). Implementation Milestone/Expected Outcome February 2012 announcement of 2012 Annual Budget for various voting approaches (simple majority, super majority, contingency). Allows Pocantico District to be successful in new “tax cap” environment.

21. Five Year Strategic Plan Recommendations # 5 – Summary 5. Strategy Develop Master Plan for facilities. Planning Approach Analyze options and recommend optimal facility renovation plan by August 2012 (Jay Scotto-Friedman). Then form committee. Implementation Milestone/Expected Outcome August 2012 announcement of preferred plan for facility renovations. Assemble Committee September-December 2012. Allows Pocantico District to make necessary renovations that support the student achievement goal of Strategic Plan.

22. Five Year Strategic Plan Recommendations # 6 – Summary 6. Strategy Develop communication plan for Pocantico stakeholders and NYS legislators relative to a series of new initiatives (e.g., tax cap, Strategic Plan, 2012 Annual Budget, etc.) Planning Approach Plan developed by Dr. Valencia Douglas and committee for first half 2012. Implementation Milestone/Expected Outcome February 2012 initiate communication plan through June 2012. Increase the awareness and involvement of stakeholders and NYS legislators.

23. Five Year Strategic Plan Recommendations # 7 – Summary 7. Strategy Identify new community-based approaches to communicate with and involve stakeholders. Planning Approach Stakeholder committee September 2012-January 2013 chaired by Dr. Valencia Douglas. Implementation Milestone/Expected Outcome February 2013 announcement of communication plan. Increase the awareness and involvement of stakeholders.

24. Five Year Strategic Plan Near Term Milestones February 2012: Launch the communication campaign regarding new initiatives (e.g., tax cap, Strategic Plan). Announce preliminary 2012 Annual Budget with three variations (simple majority, super majority, contingency). August 2012: Announce preferred facility renovation approach (e.g., invest annually or one-time bond issue or both). Identify the optimal set of partner high schools.

25. Five Year Strategic Plan Near Term Milestones December 2012: Announce the Pocantico Standards and a five-year implementation schedule for curriculum development, staff development, technology approach. January 2013: Introduce the community partnership plan. Finalize Master Plan for facilities.

26. Five Year Strategic Plan Near Term Milestones February 2013: Announce the new community based communication plan.

27. 2012-2013 Draft School Budget Development Timeline March 6 Board of Education Meeting/Review of Preliminary Budget February 28 Board Discussion of Significant Budgetary Considerations March 2 Preliminary Budget Sent to Board of Education March 20 Board of Education Meeting/Review of Preliminary Budget March 8 PTA Meeting/Review of Preliminary Budget March 14 Neighborhood Meeting Westchester Hills

28. 2012-2013 Draft School Budget Development Timeline April 3 Board of Education Meeting/Review of Preliminary Budget, Board Adoption of Budget March 29Mail First Budget Newsletter to Community April 2Deadline for annual transportation request for children attending non public schools April 16Last Day to File Petitions for Board Election and Propositions March 27, 28Neighborhood Meeting - Firehouse

29. 2012-2013 Draft School Budget Budget Development Timeline May 15 2012-2013 Budget Vote May 8Board Meeting-Public Hearing Presentation Only May 9School Budget Notice Mailed to Residents April 25Budget Newsletter Mailed to Residents May 1PTA Budget Presentation/ Meet the Candidates Night

30. 2012-2013 Draft School Budget Communication Plan 1. A DVD presentation providing information on the new Tax Cap Legislation was created and posted on the District’s web site effective February 2012. 2. In addition to the two budget newsletters, there will be three neighborhood budget workshops, and two Superintendent community updates. 3. The instructional staff, student government, School Foundation and PTA will be provided with a budget presentation.

31. 2012-2013 Draft School Budget Communication Plan 4. The Tax Cap Presentation on DVD, Budget Newsletter, Neighborhood meetings, and the Superintendent’s updates are intended to generate community input prior to the Board’s adoption of the budget. 5. A special e-mail address has been maintain to provide an avenue for community residents to pose questions and/or comments, and receive a response from the Assistant Superintendent – budgetinfo@pocanticohills.orgbudgetinfo@pocanticohills.org 6. A special e-mail address has been established to provide residents an avenue to pose questions about the new Tax Cap Legislation, and receive a response from the Assistant Superintendent - taxcap@pocanticohills.orgtaxcap@pocanticohills.org

32. 2012-2013 Draft School Budget Communication Plan 7. Budget information will be posted to the District’s website throughout the budget development process beginning March 6. 8. Reminder to Vote telephone chains will be employed to encourage community members to vote on May 15, 2012. 9. The Connect Ed. system will be used periodically to remind all who have registered to attend the budget workshops.

33. 2012-2013 Draft School Budget Budget Development Process Budget Availability; May 1: The budget document shall be complete and available upon request to residents within the district (7) days before the budget hearing and fourteen (14) days before the annual meeting/vote date. Budget Presentation May 8: The budget must be presented at the budget hearing, not less than seven (7) or more than fourteen (14) days prior to the annual meeting/budget vote date.

34. 2012-2013 Draft School Budget Budget Development Process Annual Meeting and Election: The annual meeting and election must be held on the third Tuesday of May. (May 15, 2012) Three-Part Budget: Districts are required to prepare a three-part budget containing administrative, program, and capital components.

35. Significant Budgetary Events 13. 2012-2013 Will Be Presented In Three Scenarios: a) Simple Majority b) Super Majority c) Contingency

36. Tax Levy Limit Calculation How To Calculate The Tax Levy Limit 2012-2013 Budget Presentation March 6, 2012

37. Prior year tax levy x Tax base growth factor, if any + Payments in lieu of taxes receivable during prior year – Taxes levied for exemptions during prior year (not ERS & TRS) = Adjusted Prior Year Tax Levy x Allowable levy growth factor (lesser of 2% or CPI) – Payments in lieu of taxes receivable in the coming year + Available carryover, if any = “Tax Levy Limit”

38. Tax Levy Limit Calculation Tax Levy Limit + Coming school year exemptions = Maximum Allowable Tax Levy (requiring simple majority)

39. Maximum Tax Levy Limit Calculation Prior year tax levy 20,232,760 Tax base growth factor x 1.00 20,232,760 Prior year PILOT +309,842 20,542,601 Prior year exemptions (capital levy, court orders) 1,039,511 Adjusted Prior Year Levy 19,503,091 Allowable Growth Factor (lesser of CPI or 2%) x 1.02 19,893,153 PILOTs for coming year - 281,294 = 19,611,858 Available Carryover+ 0 TAX LEVY LIMIT = 19,611,858 Coming year exemptions (capital levy, court orders) 1,155,186 Maximum Tax Levy = 20,767,044 2.64% Projected 2012-2013Levy 20,761,037 Increase In Tax Levy 2.61%

40. Prior Year Exemptions Capital Tax Levy = Tax levy necessary to support capital local expenditures Capital Local Expenditures = The tax levy associated with budgeted expenditures resulting from the construction, acquisition, reconstruction, rehabilitation or improvement of school district capital facilities or capital equipment, including debt service and lease expenditures, and transportation capital debt service. Court Orders/Judgments = Tax levy necessary for expenditures resulting from court orders or judgments arising out of tort actions for any amount that exceeds 5% of total tax levied in prior school year. (excludes tax certioraris) Excludes prior year pension exemption

41. Prior Year Exemptions Interest and Principal on Construction$1,237,188 Less State Aid$ 197,677 District Local Cost$1,039,511

42.  Capital Tax Levy = Tax Levy Necessary To Support Capital Local Expenditures  Capital Local Expenditures = The Tax Levy Associated With Budgeted Expenditures Resulting From The Construction, Acquisition, Reconstruction, Rehabilitation Or Improvement Of School District Capital Facilities Or Capital Equipment, Including Debt Service And Lease Expenditures, And Transportation Capital Debt Service.  Court Orders/Judgments = Tax Levy Necessary For Expenditures Resulting From Court Orders Or Judgments Arising Out Of Tort Actions For Any Amount That Exceeds 5% Of Total Tax Levied In Prior School Year. (Excludes Tax Certioraris) Coming School Year Exemptions

43.  The Pension Cost Exemption Applies Only When ERS And/Or TRS Employer Contribution Rates Increase By More Than 2 Percentage Points Over The Prior Year.  ERS Costs = Tax Levy Necessary For Expenditures For Coming School Year For Employer Contributions Caused By Growth In The System Average Actuarial Contribution Rate, Minus Two Percentage Points.  TRS Costs = Tax Levy Necessary For Expenditures For Coming School Year For Employer Contributions Caused By Growth In The Normal Contribution Rate, Minus Two Percentage Points Coming School Year Exemptions

44. Interest and Principal on Construction$1,277,443 Less State Aid$ 132,891 District Local Cost$1,144,552 Employer Retirement System$ 10,634 Capital Projects$ 0 Total Coming School Year Exemptions$1,155,186

45. Maximum Tax Levy Limit Calculation Prior year tax levy 20,232,760 Tax base growth factor x 1.00 20,232,760 Prior year PILOT +309,842 20,542,601 Prior year exemptions (capital levy, court orders) 1,039,511 Adjusted Prior Year Levy 19,503,091 Allowable Growth Factor (lesser of CPI or 2%) x 1.02 19,893,153 PILOTs for coming year - 281,294 = 19,611,858 Available Carryover+ 0 TAX LEVY LIMIT = 19,611,858 Coming year exemptions (capital levy, court orders) 1,155,186 Maximum Tax Levy = 20,767,044 2.64% Projected 2012-2013Levy 20,761,037 Increase In Tax Levy 2.61%

46. Majority, Super Majority and Contingency Budget Scenarios 2011-2012 2012-2013 2012-2013 2012-2013 Budget Majority Super Maj. Contingency $26,019,046 $26,531,452 $28,781,452 $26,003,175 Tax Certiorari Budget: $1,000,000 $ 3,250,000 $ 501,923 Tax Levy Increase: 2.61% 13.73% 0% Tax Rate Decrease: Greenburgh (10.79%) (1.13%) (13.06%) Mt. Pleasant ( 9.79%) (0.01%) (12.08%)

47. Pocantico Hills Voting History YES NO 50% +160% 2006-2007212 234 224 268 No 2006-2007319 85 203 242 Yes 2007-2008303 162 234 279 Yes 2008-2009204 115 161 192 Yes 2009-2010175 103 140 167 Yes 2010-2011192 215 205 245 No 2010-2011250 150 201 240 Yes 2011-2012234 115 176 210 Yes

48. 2012-2013 Notification Requirements 1.Legal Notices 2.Property Tax Report Card Is Still Required And Will Now Include: a)District Tax Levy Limit b)Proposed Tax Levy Before Exemptions 3.Budget Notice Will Now Include: a)District Tax Levy Limit b)Proposed Tax Levy Before Exemptions

49. Options Available to the Board of Education Option 1: Propose A Budget Requiring A Tax Levy Tax Levy Limit Prescribed By Law  Requires A Simple Majority (50% + 1 Voter Approval) Option 2: Propose A Budget Requiring A Tax Levy Above The Tax Levy Limit Requires A “Super Majority” (60% Voter Approval) Requires A Statement On Ballot Indicating The Required Tax Levy Before Exemptions Exceeds The Tax Levy Limit

50. What Happens If The Budget Is Not Approved By The Public? The District May Resubmit The Original Budget Or Submit A Revised Budget To The Voters On The Third Tuesday In June Adopt A Contingency Budget That Levies A Tax No Greater Than That Of The Prior Year (0% Increase In Tax Levy). If The Resubmitted/Revised Budget Proposal Is Not Approved Then The Board Of Education Must Adopt A Budget That Levies A Tax No Greater Than That Of The Prior Year (0% Increase Tax Levy)

51. What Happens If The Budget Is Not Approved By The Public? Administrative Cap Is Still In Effect Non-contingent Expenses Are Still Removed Expenditures Are No Longer Subject To Overall Contingent Budget Spending Cap (4% Or 120% Of CPI) Districts Will Not Be Allowed To Increase The Tax Levy To The Extent Necessary To Fund Items Of Expenditure Excluded From The Tax Cap No Growth Factor No Capital, Court Order/Judgments Or Pension Exemptions

52. Tax Cap Next Steps 1.Issues To Overcome: a.New Terminology For Residents To Understand b.New Ways That Schools Will Present Budget Information In Conjunction With This Law c.Balance The Needs From Some Constituents Who Expect School Districts To Stay Within Their Tax Levy Limits, And Others Who Will Advocate To Save Valued Programs And Services.

53. 2012-2013 Draft School Budget Three Part Budget

54. Administrative (School Management) (7.96%) Includes items related to the management of our school programs: Salaries and benefits of staff who spend a majority of their time performing administrative, supervisory, or non-instructional duties Board, central office and school management expenses Planning and consulting costs not directly related to student services and programs

55. 2012-2013 Draft School Budget Three Part Budget Program: (72.45%) Includes items which are part of the instructional program: Salaries and benefits of staff who provide direct support to students Instructional materials, textbooks, library books Computers and instructional equipment Transportation expenses for both public and non- public students Field trips, extracurricular activities and interscholastic sports

56. 2012-2013 Draft School Budget Three Part Budget Capital (19.58%) Includes items related to building/property maintenance: Construction, renovations, repair, maintenance Custodial salaries Service Contracts Supplies Utilities Annual and total debt service Refunds of Property Taxes

57. 2012-2013 Draft School Budget School District Funds The general fund relies on taxes, state aid, and miscellaneous revenue and supports all regular school activities The school lunch fund provides the child nutrition program to our students. The special aid fund provides for the district’s grant funded programs

58. 2012-2013 Draft School Budget School District Funds The capital fund provides for all permanent improvements to our facilities and is funded from the general fund and bond issue proceeds The trust and agency funds are used to account for assets held by a governmental unit in a trustee capacity and/or as agent for individuals. The funds are custodial in nature and are used to account for contributions or endowments

59. Where Every Revenue Dollar Comes From $26,531,452

60. 2012-2013 Significant Budgetary Events 1. Tax Cap Legislation 2. Change to Contingency Budget Regulations 3. Payment Tax Certiorari Refunds 4. Change in District Assessed Value 5. Health Insurance Rate Increase 6. Employer Retirement System Rate Increase 7. Teacher Retirement System Rate Increase 8. Negotiations With PHTA 9. Negotiations With CSEA 10. State Aid Reduction 11. Tuition 12. Tax Certiorari Settlements Not Excluded From The Tax Cap Calculation

61. Tax Certiorari, Assessment Changes, and Reserve Balance A Tax Certiorari Challenge Comes About as a Result of a Commercial Property Owner Claiming That Their Property Assessment is Too High. Court Ordered Judgments to Reduce The Assessment of a Commercial Property, Plus Refunds of Taxes Overpaid in Prior Years Affects the School Tax Rate Negatively. The Projected Total of The District’s Reserve Will be approximately $300,000 on July 1. The Reserve is Funded From the Surplus of the 2011-2012 School Budget Plus a Budget Line Item.

62. 2012-2013 Draft School Budget Important Facts Tax Levy % Budget Increase 01-02 5.38%4.55% 02-03 9.04%8.19% 03-0414.14%8.14% 04-05 6.46%6.28% 05-0610.38%9.54% 06-0711.19%9.03% 07-08 3.15%5.95% 08-09 5.86%5.07% 09-10 1.00%3.69% 10-11 10.64% 8.16% 11-12.88% 2.21% 12-13 2.61%1.97%

63. 2012-2013 Draft School Budget Assessed Valuation Mt. Pleasant Greenburgh 2005-0616,248,57240,879,798 2006-0715,870,15640,827,504 2007-08 15,761,31540,045,433 2008-09 14,833,00034,050,932 2009-1014,467,01032,902,951 2010-1120,028,13532,778,726 2011-1219,876,82030,788,936 2012-13 est.25,565,93527,851,238 Change 11-12/12-13 5,689,115(2,937,698) Subject to Change

64. Tax Rate Impact 2012-2013 Draft Budget Greenburgh Assessed 2011-12 2012-13 Annual Monthly FMV Value Taxes Taxes Decrease Decrease 100,000 3,410 936 835 (101) (8) 250,000 8,525 2,339 2,086 (252) (21) 500,000 17,050 4,678 4,173 (505) (42) 750,000 25,575 7,016 6,259 (757) (63) 1,000,000 34,100 9,355 8,345 (1,010) (84) Note: Assessed Value and Equalization rate for 2012-2013 as of January 20, 2012

65. Tax Rate Impact 2012-2013 Draft Budget Mt. Pleasant Assessed 2011-12 2012-13 Annual Monthly FMV Value Taxes Taxes Decrease Decrease 100,000 1,530 925 835 (91) (8) 250,000 3,825 2,313 2,086 (226) (19) 500,000 7,650 4,625 4,173 (453) (38) 750,000 11,475 6,938 6,259 (679) (57) 1,000,000 15,300 9,251 8,345 (906) (75) Note: Assessed Value and Equalization rate for 2012-2013 as of January 20, 2012

66. 2012-2013 Draft School Budget Majority Budget Scenario Projected Increase in Tax Levy2.61% Budget to Budget Increase1.97% Projected Tax Rate Decrease: Greenburgh: (10.79%) Mt. Pleasant: (9.79%)

67. 2012-2013 Draft School Budget BUDGET AMOUNT IMPACT ON TAX RATE $ 100,000.43% $ 200,000.86% $ 250,000 1.08% $ 500,000 2.15% $ 750,000 3.23% $ 1,000,000 4.30% Note: Impact based on change in Greenburgh tax rate

68. 2012-2013 Draft School Budget Where Your Dollar Goes $26,531,452

69. 2012-2013 Draft School Budget Increases/(Decreases) Salaries$ (54,475) Equipment$ 3,016 Contractual$ (15,049) Tax Certiorari Reserve$ -0- Utilities$ 26,194 Supplies$ (8,253) Special Ed. Tuition$ 240,395 High School Tuition$ (247,621) Textbooks$ (16,141) Incarcerated Youth$ -0- BOCES$ 348,071 Benefits$ 131,200 Debt Service$ 104,169 Software$ 900 Transfer for Capital Proj. $ -0- Total$ 512,406

70. 2012-2013 Draft School Budget District Personnel Adopted Adj. 2011-20122011-12 2012-13 Change Administrators 4.00 4.00 4.00 -0- Clerical 8.00 7.60 7.60 -0- Security Guard 1.00 1.00 1.00 -0- Custodial 11.90 11.63 11.63 -0- Computer Tech. 1.00 -0- -0- -0- Teachers 35.80 35.50 34.90 (0.60) Teacher Asst. 6.00 8.00 7.00 (1.00) Teacher Aides 7.00 5.60 5.60 -0- Monitors 5.00 5.00 5.00 -0- After School 2.00 2.00 2.00 -0- Day Camp 2.00 2.00 2.00 -0- Total 83.70 82.33 80.73 (1.60)

71. 2012-2013 Draft School Budget Uniform System of Accounts Function Object

72. 2012-2013 Draft School Budget 2011-12 2012-13 1000-General Support $ 3,717,147 $ 3,647,458 (69,690) 2000-Instruction $14,546,981 $14,846,600 298,618 5000-Transportation $ 1,350,523 $ 1,400,213 49,691 7000-Community Svc. $ 537,640 $ 535,424 (2,216) 9000-Undistributed $ 5,866,754 $ 6,101,757 235,003 Total Budget $26,019,046 $26,531,452 512,406

73. 2012-2013 Draft School Budget GENERAL SUPPORT 2011-2012 2012-2013 1010-Board of Education $ 12,110 $ 15,710 3,600 1040 -District Clerk $ 6,600 $ 6,600 -0- 1060-District Meeting $ 11,042 $ 16,460 5,058 Total Board of Education $ 29,752 $ 38,770 9,018

74. 2012-2013 Draft School Budget GENERAL SUPPORT 2011-2012 2012-2013 1240 -150 Superintendent 227,344 225,000 (2,344) 1240 -150 Superintendent 11,367 11,250 (117) 1240 -160 Secretary 78,642 79,765 1,123 1240- 400 Other Expenses 14,045 12,215 (1,830) 1240- 450 Supplies 7,000 7,000 -0- 1240-Chief School Adm. $ 338,399 $335,230 (3,168)

75. 2012-2013 Draft School Budget GENERAL SUPPORT 2011-2012 2012-2013 1310-Business Admin. $ 362,887 $ 375,977 13,090 1320-Auditing $ 67,555 $ 67,555 -0- 1325-Treasurer $ 28,896 $ 29,307 412 Total Finance $459,338 $472,839 13,501 1420-Legal $ 269,524 $263,222 (6,303) 1480-Public Info. $ 48,577 $ 48,600 23

76. 2012-2013 Draft School Budget CENTRAL SERVICES 2011-2012 2012-2013 1620 - Operations. $ 990,932 $ 962,877 (28,055) 1621 - Maintenance $ 315,800 $ 302,074 (13,726) 1670-Central Print $ 51,583 $ 52,583 1,000 Total Central Services $1,358,315 $1,317,534 (40,781) SPECIAL ITEMS 1910-Insurance $ 44,726 $ 44,726 -0- 1920-School Assn. Dues $ 14,338 $ 14,221 (167) 1930-Judgements & Claims $1,000,000 $1,000,000 -0- 1950-Assessment $ 42,625 $ 38,181 (4,444) 1964-Refund of Tax $ 35,075 $ 28,580 (6,495)

77. 2012-2013 Draft School Budget SPECIAL ITEMS 2011-2012 2012-2013 1980 - Met. Commuter Tax $ 24,496 $ -0- ( 24,496) 1981-Admin BOCES $ 49,371 $ 43,352 (6,019) Total Special Items $1,212,883 $1,171,262 (41,621) Total General Support $3,717,147 $ 3,647,458 (69,690)

78. 2012-2013 Draft School Budget INSTRUCTION 2011-2012 2012-2013 2020-Instruct. Supv. $ 205,702 $ 207,479 1,777 2070-Inser. Training $ 50,655 $ 59,399 8,744 2110-Teaching $9,745,413 $ 9,448,880 (296,533) Supv & Instruct. $10,001,770 $ 9,715,758 (286,012) 2250-Stud.with Disab. $3,730,797 $4,065,977 335,179

79. 2012-2013 Draft School Budget INSTRUCTION 2011-2012 2012-2013 2610-School Library $137,328 $143,401 6,073 2630-Computer Instr. $314,455 $534,967 220,512 Total Library & CAI $451,783 $678,368 226,585

80. 2012-2013 Draft School Budget INSTRUCTION 2011-2012 2012-2013 2810-Guidance $132,242 $138,119 5,877 2815-Health $ 119,839 $115,961 (3,878) 2820-Psychology $ 63,909 $ 93,304 29,395 Total Pupil Pers. $ 315,990 $347,384 31,394

81. 2012-2013 Draft School Budget INSTRUCTION 2011-2012 2012-2013 2855-Interscholastic $ 46,641 $ 39,113 ( 7,528) Total Instruction $14,546,981 $14,846,600 299,618

82. 2011-2012 Draft School Budget TRANSPORTATION 2010-2011 2011-2012 5510-District Oper. $ 867,989 $ 899,762 31,773 5540-Private Carrier $ 482,534 $ 500,451 17,917 Total Transportation $ 1,350,523 $1,400,213 49,690

83. 2011-2012 Draft School Budget Community Service 2011-2012 2012-2013 7140-Community Rec. $ 153,344$ 161,344 8,000 7141-Day Camp $ 316,405$ 309,689 (6,716) 7142-Afterschool $ 67,891$ 64,391 (3,500) Total Community Svce. $ 537,640$ 535,424 ( 2,216)

84. 2012-2013 Draft School Budget Undistributed – Employee Benefits 2011-2012 2012-2013 9000-Empl. Benefits $ 3,510,068 $3,640,902 130,834 Debt Service 9700-Debt Service $ 2,251,686 $2,355,855 104,169 INTERFUND TRANSFERS 9900-Interfund Tranf. $ $ 105,000 $ 105,000 -0- Total Budget $26,019,046 $26,531,452 512,406

85. BUDGETARY OVERVIEW OF 2012-2013 DRAFT BUDGET