1. Brasher Falls Central School Proposed Budget 2013 – 2014

2. 2013 – 2014 Budget Issues $520,075 Gap Elimination (Balancing the NYS budget on backs of districts) Foundation Aid frozen for 4 years in Governor’s budget. $81,968 added in legislature. With BOCES and transportation aid, total increase in aid is $787,986.

3. Proposed 2013 – 2014 Expenditures Function 2012-13 Budget 2013-14 Proposed BudgetAdministrativeProgramCapital Board of Education $ 17,033 $ 17,634 $ - Central Administration $ 166,634 $ 175,476 $ - Finance $ 213,496 $ 218,301 $ - Legal and Personnel $ 59,989 $ 54,606 $ - Central Services $ 1,238,767 $ 1,210,262 $ 10,261 $ 10,262 $ 1,189,739 Insurance & BOCES Admin/Capital $ 457,144 $ 499,968 $ 425,968 $ 73,000 $ 1,000 Supervision & Curriculum Development $ 515,612 $ 574,424 $ 371,279 $ 203,145 $ - Instruction- General Education $ 5,047,079 $ 5,200,860 $ - $ 5,200,860 $ - Instruction- Special Education $ 2,014,897 $ 1,982,718 $ - $ 1,982,718 $ - Health Services $ 86,594 $ 89,075 $ - $ 89,075 $ - Psychological Services$ 47,712$ 48,908 $ -$ 48,908 $ - Co-curricular Activities $ 50,490 $ 57,990 $ - $ 57,990 $ - Interscholastic Athletics $ 169,890 $ 175,067 $ -$ 175,067 $ - Pupil Transportation $ 1,200,023 $ 1,202,044 $ 68,529$ 1,133,515 $ - Census Taker $ - Employee Benefits $ 5,373,165 $ 6,138,907 $ 740,082 $ 4,544,492 $ 844,334 Debt Service $ 2,133,471 $ 2,090,838 $ - $ 2,090,838 Interfund Transfers $ 60,000 $ - $ 34,500$ 25,500 Totals $ 18,851,996 $ 19,797,078 $ 2,072,037 $13,537,630 $ 4,151,411

4. Function 2012-13 Current Budget 2013-14 Proposed BudgetAdministrativeProgramCapital Board of Education17,03317,634 00 BOE conferences, memberships, training District Clerk salary, legal notices Central Administration166,634175,476 00 Superintendent & Sec salary, supplies, contractual Finance213,496218,301 00 Business office salaries accounting software support, supplies claims auditor, independent auditor tax collector

5. Function 2012-13 Current Budget 2013-14 Proposed BudgetAdministrativeProgramCapital Legal and Personnel 58,95654,60644,50710,0990 attorney fees BOCES personnel office BOCES newsletter printing Central Services1,238,7671,210,26210,26110,2621,189,739 Central Postage Custodial & Maint. salaries fuel oil, electricity, phones supplies, repairs for buildings Insurance457,144499,968425,96873,0001,000 & BOCES admin/capital BOCES administrative & capital Property, liability, & student Injury Insurance Property Tax Refunds Supervision & Curriculum Dev. 515,612574,424371,279203,1450 Building Principal Salaries Copier leases Clerical SalariesDistrict copy paper Supplies for main offices Inservice & BOCES workshops

6. Function 2012-13 Current Budget 2013-14 Proposed BudgetAdministrativeProgramCapital Instruction- General Education 5,047,0795,200,8600 BOCES Occupational & Technical Education 0 Regular Teaching Salaries Equipment & Supplies for Classrooms Textbooks Summer School Library Computer Salaries, Equip, Software Guidance Instruction- Special Education 2,014,8971,982,7180 Special Education Teaching Salaries Spec Ed Teaching Aide Salaries Equipment & Supplies for Classrooms BOCES and other tuitions 0

7. Function 2012-13 Current Budget 2013-14 Proposed BudgetAdministrativeProgramCapital Health Services $ 86,594 $ 89,075 $ - $ 89,075 Nurses Salaries Physicians Fees Health Office Supplies $ - Psychological Services $ 47,712 $ 48,908 $ - $ 48,908 Psychologist’s Salary and Supplies $ - Co-curricular Activities $ 50,490 $ 57,990 $ - $ 57,990 Advisor Salaries Club Supplies $ - Interscholastic Athletics $ 169,890 $ 175,067 $ - $ 175,067 Coaching Salaries Supplies and Contractual for Athletics Section 10 Coord. $ - Pupil Transportation $ 1,200,023 $ 1,202,044 $ 68,529 Transportation Supervisor $ 1,133,515 Bus Driver Salaries Supplies and Maintenance for Bus Fleet Insurance Bus garage Utilities $ -

8. Function 2012-13 Current Budget 2013-14 Proposed BudgetAdministrativeProgramCapital Census Taker 0 0 $ - $ 0 Visit district homes and record names and ages of school-age and pre- school children $ - Employee Benefits $ 5,373,165 $ 6,138,907 $ 740,082 Retirement, Social Security, Disability, Workers Compensation, and Health Insurance on administrative salaries $ 4,554,492 Retirement, Social Security, Disability, Workers Compensation, and Health Insurance on program salaries $ 844,334 Retirement, Social Security, Disability, Workers Compensation, and Health Insurance on salaries Debt Service $ 2,133,471 $ 2,090,838 $ - $ 2,090,838 Old Capital projects’ bonds EXCEL Capital project Bonds Bus Bonds

9. Function 2012-13 Current Budget 2013-14 Proposed BudgetAdministrativeProgramCapital Interfund Transfers $ 60,000 $ - $ 34,500 Transfer to Summer Special Education Program Transfer to School Lunch Program $ 25,500 Transfer to School Lunch Program $18,851,996 $ 19,797,078 $ 2,072,037 $13,573,630 $ 4,151,411 % of Total 100.00%10.47%68.56%20.97%

10. Capital Budget 20.97% Administrative Budget 10.47% Program Budget 70.63%

11. 2013 – 2014 Revenue CurrentProposed 2012-2013 2013-2014 Real Property Taxes – Local$3,085,990$3,259,715 Real Property Taxes - STAR1,371,144 Other Tax Items8,000 Charges for Services6,50014,000 Use of Money and Property27,70021,700 Sale of Property2,500 Miscellaneous Revenue92,500 State Aid12,764,36713,521,823 Federal Aid25,000 Interfund Transfer from Debt Service Fund216,161 Interfund Transfer from Employee Retirement Reserve 402,134414,535 Appropriated Fund Balance850,000 TOTAL$18,851,996$19,797,078

12. 2013-2014 Sources of Revenue

13. Recent Property Tax History 2006 – 2007$20.99 per thousand 2007 – 2008$20.71 per thousand 2008 – 2009$20.48 per thousand 2009 – 2010$19.95 per thousand 2010 – 2011$20.07 per thousand 2011 – 2012$21.66 per thousand 2012 – 2013$22.11 per thousand 2013 – 2014proposed budget estimate between $22.60 and $22.80 per thousand

14. Impact of Tax Levy Increase Assessment STAR Enhanced STAR No $40,000$6 $0 $24 $50,000$11 $0 $30 $60,000$17 $0 $36 $70,000$23 $5 $42 $80,000$29 $11 $48 $90,000$35 $17 $54 $100,000$41 $23 $60