1. Lansing Central School District Budget Update April 12, 2010 Dr. Stephen L. Grimm, Superintendent Ms. Mary June King, Business Administrator

2. BUDGET SUMMARY REDUCTIONS: –MATERIALS & SUPPLIES, CONTRACTUAL –SALARIES –BUSINESS OFFICE-RELATED BOCES EXPENDITURES –MS SUMMER SCHOOL –BOCES PROFESSIONAL DEVELOPMENT –3 PM, 5 PM RUNS PLUS 1 BUS EACH RUN

3. BUDGET SUMMARY REDUCTIONS: –5.25 FTE FACULTY –9 SUPPORT STAFF POSITIONS –ATHLETIC DIRECTOR/ASSISTANT PRINCIPAL –TECHNOLOGY POSITIONS –ATHLETIC AND CO-CURRICULAR POSITIONS –IN-HOUSE PROFESSIONAL DEVELOPMENT

4. BUDGET SUMMARY ADDITIONS –BOCES DIRECTOR OF CURRICULUM DATA MANAGEMENT TECHNOLOGY POSITIONS SPED –CHARTER SCHOOL –DEBT SERVICE (with some offsetting decreases in expenses)

5. PROPOSED BUDGET Summary 2010-2011 Area of Expenditure Budgeted 2009-10 Proposed 2010-11 % Change General Support$ 3,096,082$ 2,909,334- 6.03 Instruction$ 12,417,594$ 12,494,428+ 0.62 Pupil Transportation$ 1,012,739$ 1,037,616+ 2.46 Undistributed Expenditures$ 7,417,900$ 7,936,529+ 6.99 Total$ 23,944,315$ 24,377,907+ 1.81

6. 1.81% INCREASE BY CATEGORY GENERAL SUPPORT = (0.51)% INSTRUCTION = 0.32% PUPIL TRANSPORTATION =.104% UNDISTRIBUTED EXP = 2.166%

7. PROPOSED BUDGET SUMMARY 2010-2011 Area of Expenditure Budgeted 2009-2010 Proposed 2010-2011% Change Salaries$ 11,153,153$ 10,869,257- 2.55 Non-salaries (w/o BOCES)$ 2,707,828$ 2,318,596- 14.37 BOCES$ 2,665,434$ 3,253,495+ 22.06 Benefits$ 5,500,075$ 5,785,403+ 4.10 Debt Service$ 1,917,825$ 2,151,125+ 12.17 Total $ 23,944,315$ 24,377,906+ 1.81

8. 1.81% INCREASE BY CATEGORY SALARIES = (1.19)% NON SALARIES = (1.63)% BOCES = 2.46% BENEFITS = 1.19% DEBT SERVICE = 0.98%

9. BOCES INCREASES (Significant Areas of Change) AREA 09/10 Budget 09/10 Actual 10/11 Budget Business- related 210,578199,552171,527 SPED880,177893,4921,132,833 Computer- Assisted 262,061369,096401,487 Central Data 152,919197,123206,688 Alternative Education 22585,32665,225

10. Rollover Revenues Summary 1 Revenue Source Budgeted 2009-2010 Rollover 2010-2011 % Change State Aid$ 7,416,238$ 6,716,471- 9.44 Federal Aid$ 85,000$ 45,000- 47.06 Miscellaneous $ 889,268$ 478,671- 46.17 PILOTS$ 3,069,760$ 2,894,489- 5.71 Tax Levy$ 12,484,049$ 14,243,275+ 14.09 Total$ 23,944,315$ 24,377,906+ 1.81

11. Rollover Revenues Summary 2 w/ reserves of $886,773 to mitigate state aid deficit Revenue Source Budgeted 2009-2010 Rollover 2010-2011 % Change State Aid$ 7,416,238$ 6,716,471- 9.44 Federal Aid$ 85,000$ 45,000- 47.06 Miscellaneous $ 889,268$ 1,365,444+ 53.55 PILOTS$ 3,069,760$ 2,744,717- 10.59 Tax Levy$ 12,484,049$ 13,506,274+ 8.19 Total$ 23,944,315$24,377,906+ 1.81

12. Rollover Revenues Summary 3, w/ appropriation of $ 1,371,000 Revenue Source Budgeted 2009-2010 Rollover 2010-2011 % Change State Aid$ 7,416,238$ 6,716,471- 9.44 Federal Aid$ 85,000$ 45,000- 47.06 Miscellaneous $ 889,268$ 1,849,671+ 108.00 PILOTS$ 3,069,760$ 2,662,933- 13.25 Tax Levy$ 12,484,049$ 13,103,831+ 4.97 Total$ 23,944,315$24,377,906+ 1.81

13. TAX HISTORY CONSIDERATIONS 2008- 2009 2009- 2010 2010- 2011 % INC 08/09-10/11 PROJECTED TAX RATE $17.96$17.76$18.643.79% ACTUAL TAX RATE $17.76$17.60$18.645.91%

14. REVENUE SUMMARY CHANGES: AES PILOT: Reduction in value of $30,000,000 STATE AID: Gap elimination adjustment = reduction of $1,342,620 from state aid calculation FEDERAL FUNDS $ 455,847 federal stimulus to mitigate reduction above

15. PROPOSED BUDGET REVENUES Revenue Source Budgeted 2009-2010 Rollover 2010-2011 % Change State Aid$ 7,416,238$ 6,716,471- 9.44 Federal Aid$ 85,000$ 45,000- 47.06 Miscellaneous $ 889,268$ 1,849,671+ 108.00 PILOTS$ 3,069,760$ 2,662,933- 13.25 Tax Levy$ 12,484,049$ 13,103,831+ 4.97 Total$ 23,944,315$24,377,906+ 1.81

16. Proposed Budget Budget- to-Budget Change Proposed Tax Levy plus PILOTS % Chg Tax Levy plus PILOTS Possible Tax Rate Tax Rate Chg Chg for $100,000 Home 24,377,9061.81%15,766,7641.37%18.645.91%104 3.85%12,702,250-13.7618.071.74%$31 SUMMARY of FINAL BUDGET PROPOSAL