1. LANSING Central School District LCSD Budget Presentation Chris Pettograsso, Superintendent of Schools Mary June King, Administrator of Business May 13, 2013 6:00 – 7:00 PM

2. Lansing Central School District AGENDA District Highlights Budget Process Budget Overview Effective Advocacy Budget Vote Information

3. Lansing Central School District ENROLLMENT DATA GRADE LEVEL CURRENT 2012-2013 PROJECT. 2013-2014 K9585 18495 28584 38985 49589 TOTAL K-4448438 GRADE LEVEL CURRENT 2012-2013 PROJECT. 2013-2014 97999 1010079 1177100 128977 TOTAL 9-12345355 GRADE LEVEL CURRENT 2012-2013 PROJECT. 2013-2014 56995 69169 791 89991 TOTAL 5-8350346 GRADE LEVEL CURRENT 2012-2013 PROJECT. 2013-2014 K-1211431139

4. Lansing Central School District LCSD Highlights By every measure, LCSD has provided an outstanding education to the children of this community: Graduation rate of 90 – 95% Achievement on NY State Testing (Top 3 in Region) Participation in honors and AP courses Awards in Art, Music, Performing Arts, Technology and more Scholar Athletes Achievement and recognition in regional, state, and national competition

5. Lansing Central School District LCSD Highlights Ranked 7 th among 53 public school districts from Cayuga, Cortland, Madison, Onondaga, Oswego and Tompkins counties; Base on 4 years of NYS test data from NYSED. Rankings reported by Buffalo Business First, 2012. Ranked 25 th among administrative efficiency ratings of 430 upstate NY public school districts. Rankings reported by Buffalo Business First, 2012. LCSD High School identified as a high performing high school by NYSED. Reported by NYSED, 2012. LCSD awarded “Best High School Silver Medal” in the US News and World Report National Ranking; LCSD was ranked 104 out of 1,165 high schools in NYS; and 800 out of 22,000 high schools reviewed.

6. Lansing Central School District Budget Process and BOE Budget Goal The Board of Education will support the development of an annual budget that is accountable, affordable, educationally responsible to all students, and fiscally responsible to and supported by the community. Educationally Sound Financial Responsibility Future Financial Stability

7. Lansing Central School District Budget Development & Communication Cycle October 22 - Budget Update: Gap AnalysisBudget Update: Gap Analysis November 13 - Budget Presentation - 2013-2014 Fund Balance Analysis2013-2014 Fund Balance Analysis November 26 - 2013-2014 Updated Budget Gap Analysis2013-2014 Updated Budget Gap Analysis December 10 - 2013-2014 Budget Presentation - State Aid, Property Tax and Budget ProjectionsState Aid, Property Tax and Budget Projections January 14 2012-2013 - LCSD Academic Program ReviewLCSD Academic Program Review 2013-2014 - Updated Budget ReviewUpdated Budget Review

8. Lansing Central School District Budget Development & Communication Cycle January 28 2013-2014 Budget Presentation Budget Presentation Class Size Presentation (Budget Impact) Tenure Process Presentation February 7 - Community Forum: Budget and Beyond - Facilitated Conversation Seeking Community Input February 11 2012-2013 Athletic Program Review 2012-2013 Budget Update: General SupportBudget Update: General Support February 25 - 2013-2014 Budget UpdateBudget Update

9. Lansing Central School District Budget Development & Communication Cycle March 21 - Community Forum: Budget and Beyond - Facilitated Conversation Seeking Community Input - Budget Update Budget Update YOU TUBE COMMUNITY PRESENTATION - 2 PARTS https://www.youtube.com/watch?v=DvgK8ealY_o https://www.youtube.com/watch?v=8r0tzB1Ofig March 25 2012-2013 Professional Development & Curriculum Review PresentationProfessional Development & Curriculum Review Presentation 2013-2014 TST BOCES Budget Presentation - BOCES Roadshow BOCES Roadshow 2013-2014 School Board Member Information Presentation School Board Member Information Presentation 2013-2014 Budget Update & Tompkins County Assessment Budget UpdateTompkins County Assessment YOU TUBE VIDEOS OF BOE MTG MARCH 25, 2013 http://www.youtube.com/watch?v=ay8sI93-7HU http://www.youtube.com/watch?v=_LrHheuWW1I http://www.youtube.com/watch?v=dqA0HN4Cj7Y

10. Lansing Central School District Budget Development & Communication Cycle April 8 2013-2014 Budget Presentation - Budget UpdateBudget Update Adopt 2013-14 School Budget - Budget Presentation Budget Presentation April 24 - 2013-2014 BOCES Annual Election and statutory vote on Administrative Budget May 6 - 2013-2014 School Budget Newsletter mailed to district residents and posted on our website. May 13 - School Budget Hearing: Presentation of the 2013- 2014 School Budget, 6pm May 21 - BUDGET VOTE, 7:00 am- 9:00 pm @ ES Teacher Ctr.

11. Lansing Central School District Budget Development & Communication Cycle 2013 Planning for Successful Communication - Budget Development & Communications Cycle Timeline The Leadership Team (2x per month) The Extended Leadership Team (4x per year) Superintendent and Business Administrator (Weekly) Focus Forums (6x per year) Board of Education Meeting (2x per month) Student Advisory Building/ District Level Teams

12. Lansing Central School District 2013-14 Proposed Budget 2012-13 Proposed Budget 2013-14 Proposed Budget $ Diff% Diff $26,000,000$26,536,296$536,2962.06% $240,000 – New capital bond from Learning, Health and Safety capital project fully state aided.

13. Lansing Central School District Budget Drivers Salaries & BOCES Pension costs Unfunded NYS mandates Reduction in state aid Impact of Cayuga Power Plant

14. ROUNDED 2012-13 Budget 2012-13 Actual 2013-14 Budget $ CHANGE Budg-Budg 2013-14 amt as % of Tot. Budget SALARIES10,996,00010,694,00011,325,000329,00042.68 % BOCES3,325,0003,285,0003,463,000138,00013.05 % ERS399,000392,000447,00048,0001.68 % TRS1,118,0001,097,0001,493,000375,0005.63 % BUDGET DRIVERS890,000 TOTAL BUDGET26,000,00024,527,97526,536,296536,296  SALARIES: Athletics, Psychologist, SPED, Federal fund salaries  BOCES: staffing changes (art itinerant, business office, computer assistance), data needs, C&T Ed, BOCES admin charges  ERS: Mandated rate increase from.189 to.209 per dollar paid  TRS: Mandated rate increase from.125 to.165 per dollar paid

15. Lansing Central School District 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)

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

17. Lansing Central School District Tax Levy Limit (Property Tax Cap) Must follow an eight-step formula determined by NYS Formula limits the increase in the vast majority of expenses to 2% or less Result of the formula determines the amount that property taxes can increase, setting a threshold for voter approval If tax increase is less than the threshold amount, budget passes with 50% or more of the voters voting “yes” If tax increase is greater than the threshold amount, budget passes with 60% or more of the voters voting “yes” If budget is defeated, no increase in taxes is permitted NY Property Tax Cap Video

18. Lansing Central School District ACTIONCALCULATIONS 12.13 Property tax levy$ 14,724,972 TIMES base growth factor (1.0137%)14,926,704 PLUS 12.13 PILOT (2,209,645)17,136,349 MINUS Taxes levied for exclusions 12.13 (689,600)(Adjusted prior year levy) = 16,446,749 TIMES Allowable levy growth factor (1.02)16,775,684 MINUS 13.14 PILOT (1,985,828)(Tax Levy Limit) = 14,789,856 PLUS 13.14 Exclusions (Capital levy and XS pension: 1,150,786) MAXIMUM ALLOWABLE TAX LEVY = $ 15,940,642 (8.26% tax cap)

19. Lansing Central School District Impact of Cayuga Power Plant REDUCTION OF AES $30,000,000 150 HOMES AT $200,000ea LEFT DISTRICT REDUCTION OF AES $17,500,000 87 HOMES AT $200,000 ea LEFT DISTRICT  2010-2011  2011-2012

20. Lansing Central School District Impact of Cayuga Power Plant REDUCTION OF AES $26,200,000 131 HOMES AT $200,000ea LEFT DISTRICT REDUCTION OF AES $12,200,000 61 HOMES AT $200,000ea LEFT DISTRICT  2013-2014  2012-2013

21. Lansing Central School District Impact of Cayuga Power Plant REDUCTION OF AES $85,900,000 430 HOMES AT $200,000 ea LEFT DISTRICT  2010-2014

22. Lansing Central School District State Aid GAP ELIMINATION ADJUSTMENT GEA Video SCHOOL YEARREDUCTIONPER PUPIL 2010-2011$1,342,620$1200 2011-2012$1,363,256$1170 2012-2013$1,297,301$1150 2013-2014$1,228,694$1070

23. Lansing Central School District Gap Elimination Adjustment (GEA) First introduced in 2010‐11 by then Governor Patterson as a temporary measure to help NYS close its budget deficit All school districts were assessed an amount of aid that would be deducted by the state and not paid to school districts Under Governor Cuomo, the GEA is now a permanent part of state law to continue to help close NYS budget deficit

24. STATE AID REDUCTIONS STATE AID REDUCED $ 750,000 FEDERAL AID INCREASED $ 750,000 2009-2010 STATE AID REDUCED $ 1,340,000 FEDERAL AID INCREASED $ 450,000 2010-2011 STATE AID REDUCED $ 1,530,000 FEDERAL AID INCREASED $ 380,000 FEDERAL AID INCREASED $ 0 STATE AID REDUCED $ 1,300,000 2011-2012 2012-2013 STATE AID REDUCED $ 1,230,000 2013-2014 FEDERAL AID INCREASED $ 0

25. Lansing Central School District LCSD Budget

26. Lansing Central School District EXPENSES Budget 2012-2013 Projected 2013-2014 Change SALARIES10,996,37411,324,529328,155 NON-SALARIES2,478,3492,379,702(98,647) BOCES3,324,6323,463,000138,368 BENEFITS6,904,8476,822,485(82,362) DEBT SERVICE2,295,7982,546,580250,782 TOTAL$26,000,000$26,536,296$536,296 Budget Growth: 2.06%

27. Lansing Central School District

28. EXPENSES$26,000,000$26,536,296 REVENUES Budget 2012-2013 Projected 2013-2014 STATE AID6,397,2827,024,384 FEDERAL AID25,00010,000 MISCELLANEOUS737,453689,948 PILOT2,080,7981,985,828 TOTAL REVENUE$9,240,533$9,710,160 EXPENSES - REVENUE$16,759,467$16,826,136

29. Lansing Central School District How do we address the Budget GAP Increase revenues Program adjustments (reductions) BOCES consolidation/ Merge Grants Draw down reserves and fund balance Exceed the tax levy limit – requiring a “super majority” (8.26% - LCSD Property Tax Cap Limit)

30. Lansing Central School District Addressing the Gap – Program Adjustments 2009-2013 Over 2M in Program & Operation Reductions * Reductions Already embedded in Expenses PROGRAM REDUCTIONS 2013-2014 NET COST SAVINGS 1 Teacher Assistant – HS$60,000 Treasurer/ Benefits/ Tax – BOCES$40,000 Stipend Reductions$12,000 Health Insurance Costs$550,000

31. Lansing Central School District EXPENSES$26,000,000$26,536,296 REVENUES Budget 2012-2013 Projected 2013-2014 EXPENSES - REVENUE $16,759,467$16,826,136 Appropriated Fund Use $2,046,728$1,265,000 PROPERTY TAX LEVY TOTAL $14,712,739$15,561,163 $536,296 – 2% Budget Growth (Includes capital offset)

32. RESERVES PROJECTED 2012-20132013-20142014-20152015-20162016-2017 Reserves 1,459,000 271,0000 Assigned FB 2,047,0001,827,000562,00000 Unassigned FB 750,000 0 Available $$ 4,256,0004,036,0002,771,000971,0000 Used in FY 220,0001,265,0001,800,000971,0000 SUM 4,036,0002,771,000971,00000 Lansing Central School District

34. 2013-2014 TAX IMPACT ESTIMATED PROJECTED COMBINED TAX LEVY - $15,561,163 TAX RATE LIMIT PERCENT INCREASE - 4.26% Requires a 50% voter approval threshold 2013-2014 TAX IMPACT ESTIMATED PROJECTED COMBINED TAX LEVY - $15,561,163 TAX RATE LIMIT PERCENT INCREASE - 4.26% Requires a 50% voter approval threshold

35. LONG TERM PROJECTIONS  Cayuga Plant (AES) stable at $60M after 2014-2015  Taxable Property growth assumed at 1%  2013-2014 Budget planned at a 4.26% tax rate increase  $ 1,764,030 Shortfall contains 2.6% levy increase 2012-20132013-20142014-20152015-20162016-2017 BUDGET26,000,00026,536,00027,560,00029,079,00029,021,000 COMBINE D LEVY NEEDED 16,935,00017,312,00018,528,00020,898,00021,814,000 RATE19.8420.4122.0124.6025.45 RESERVES USED 220,00001,265,0001,800,000970,615N/A RATE INCREASE 3.89 %4.26 %6.40 %11.78 %3.45 % Lansing Central School District

36. How did we arrive at this budget? Why are we proposing a 4.26% combined tax rate increase? Budget communications yielded the message of sustaining, supporting and strengthening our current LCSD program. Further reductions would vastly reduce the value of LCSD education. The past 5 years have brought balanced budgets with expansive reductions and operational efficiencies with an average rate increase of 1.27%.

37. 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%4.26% Average increase per year1.27 % TOMPKINS COUNTY SCHOOL DISTRICT TAX RATES

38. 30 Lansing Central School District Basic Star Projected Tax Increase Assessed Value Tax Bill Increase $100,000$61 $200,000$122 $300,000$183 Senior Enhanced Star Projected Tax Increase Assessed Value Tax Bill Increase $100,000$50 $200,000$100 $300,000$150

39. Lansing Central School District Additional Resolution Fleet: 25 buses with 10 year lifespan = 2.5 each year Need Two 70-passenger and One 7-passenger buses Debt service funds retained from retired debt ($65,000) cover the net district cost of bonding and purchasing No Additional Taxes

40. Lansing Central School District Additional Resolution #2 Shall the Board of Education of the Lansing Central School District be authorized to purchase and finance two 70-passenger school buses and one 7- passenger school bus at an estimated cost not to exceed $275,000, including necessary furnishings, fixtures and equipment and all other costs incidental thereto and expend a total sum not to exceed $275,000, which is estimated to be the total maximum cost thereof, and levy a tax for the foregoing which is hereby voted for the foregoing in the amount of $275,000, which shall be levied and collected in annual installments in such years and in such amounts as may be determined by the Board of Education and in anticipation of the collection of such tax, bonds, notes and installment purchase contracts of the District be authorized to be issued or executed at one time, or from time to time, in the principal amount not to exceed $275,000, and a tax be voted to pay the interest on said obligations when due? NO ADDITIONAL TAXES

41. 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

42. Lansing Central School District Communication Opportunities May 14 - 6-7 pm, Superintendent’s Office May 16 - 9-11 am, Superintendent’s Office May 17 - 9-10 am, Linda’s Diner May 20 - 12-1:30 pm, Crossroads

43. Lansing Central School District Vote Information Budget Vote and Board Election Tuesday, May 21, 2013 7 am to 9 pm Teacher Center located in the RC Buckley Elementary School District Office Entrance

44. Lansing Central School District Questions? For more information: Visit www.lcsd.k12.ny.us and click on 2013-2014 Budget Informationwww.lcsd.k12.ny.us