1. Budget Planning Update 2010-2011 Instructional Technology & Special Education

2. Important Items of Note This presentation represents the preliminary planning for the budget. The finalize budget is built by administration and the Board’s budget planning committee At the end of this process the full Board will approve the spending plan for the school district. This spending plan becomes a proposition that will go to the voters on May 18 th.

3. Important Items of Note The budget does not determine the tax rate. – Based on assessment that changes annually – Tax levy determined by the Board in August The approved spending plan along with other revenue determines the needed funds from taxpayers. – State & Federal Aid – Grants for all sources – Donations, any interest, and other receipts

4. Important Items of Note These budget presentations are based on changing information. – State aid runs – Federal aid and grant approvals – Needs of the district (cost of business, programs, etc) – Determinations made by administration and the Board of Education

6. Today’s Budget Climate March 17, 2010 Current fiscal situation – Possibility of Aid being withheld in March ($1.4 billion) – Large sum of State budget revenue not a given District Direction – Maintain as close to a zero-dollar increase as possible while maintaining focus on mission, goals, and the strategic plan (Contingent budget will be 0% - pending legislative action) Current political environment – Governor not running for re-election – Legislature working toward agreement on revenues

7. Program Budget Instruction – Administration & Improvement Teaching Regular School Programs for Handicapped Pupils Teaching Special Schools (Summer School) School Library Computer Assisted Instruction Guidance Psychological Services Co-Curricular Activities Interscholastic Athletics

8. Program Budget Overview

9. Academics – Special Education DepartmentBudget 2009-2010Proposed 2010-2011Budget Change ($)Budget Change (%) Instructional Salaries $194,000 $ 180,000-$14,000-7.2% Non-instructional Salaries $ 94,375 $ 99,386$5,0115.3% Equipment $ 2,000 $00.0% Contractual Services $ 1,500 $00.0% Materials & Supplies $ 3,500 $ 2,000-$1500-42.9% Textbooks $ 1,000 $00.0% BOCES Services $579,112 $ 600,000$20,8883.6% TOTAL $ 875,487 $ 885,886$10,399 1.2%

10. Student Enrollments ServiceNumber of Students Classified Students45 504 Students21 CPSE9 Related ServicesNumber of Students Occupational Therapy 9 Physical Therapy6 Speech Therapy26 Counseling31 Adaptive Physical Education 2 Behavioral Specialist 4 11 Students place outside of the district: Heuvelton Madill OFA Potsdam Hammond Community Connections Out-of-State (Georgia) 11 Students place outside of the district: Heuvelton Madill OFA Potsdam Hammond Community Connections Out-of-State (Georgia)

11. School Psychologist Line ItemBudget 2009-2010Proposed 2010-2011Budget Change ($)Budget Change (%) Instructional Salaries $34,500$37,720$3,2209.3 Non- Instructional Salaries $15,600$15, 055-$545-3.5% Equipment$1,000 $00% Contractual Services $19,200 $00% Materials & Supplies $10,500$8,000-$2,500-23.8% TOTAL$87,859$88,034$1750.2%

12. Instructional Technology

13. Technology Information Coaching Sessions w/Loren Loren Ticket Resolution Technician Ticket Resolution Bill Ticket Resolution Total September5??? 69 October18??? 93 November111937056 December161019029 January42223449 February5924134 Totals59601035330

14. Questions

15. Three-Part Budget Summary Line ItemBudget 2009-2010Proposed 2010-2011Budget Change ($)Budget Change (%) Administrative Budget $798,244$807,531$9,2871.2% Program Budget $6,183,303$6,354,355$171,0522.8% Capital Budget$1,295,051$1,102,992-$192,059-14.8% Total$8,276,598$8,264,878-$11,720-0.1%

16. Highlights in the Budget Administrative Budget – Increases come from Print Shop, Copier, and mail costs. – BOE budget reduced Program Budget – Increase in salaries and benefits – TRS & ERS benefits increased by the State – Staff reduction of 2.4 positions – Restructuring Costs Capital Budget – Decrease due to change in the debt schedule

17. Revenue Picture Revenue Source2009-2010 Budget2010-11 Proposed @ 3% Levy 2010-11 Proposed @ 5% Levy Real Property Taxes 3,002,373 3,092,444 3,152,492 Star000 Other Non-Aid Income65,87553,500 Foundation Aid 3,251,593 BOCES Aid 641,041 689,338 Hardware Aid 6,278 6,111 Software Aid 5,600 4,974 Textbook Aid 22,100 23,284 Library Aid 2,268 2,075 Excess Cost aid 81,266 85,893 Building 326,588 333,809 Tax Limitation 154,897 GAP Elimination Adjustment (273,300) Transportation 407,468 549,139 TOTAL REVENUE7,967,3477,973,7578,033,805

18. Revenue Summary Revenue Source2009-2010 Budget2010-11 Proposed @ 3% Levy2010-11 Proposed @ 5% Levy TOTAL REVENUE7,967,3477,973,7578,033,805 APPLIED FUND BALANCE`309,251291,120231,073 TOTAL GENERAL FUND BUDGET8,276,5988,264, 877 BUDGET INCREASE (%)88,276 (1.1%)-11,720 (-.1%) TAX LEVY CHANGE87,448 (3.0%)90,071150,119

19. School Tax Calculations (est.) Tax Levy Tax Rate / $1000 Taxes Property Valued @ $50,000 Taxes Property Valued @ $100,000 Star Reduction Net Taxes @ $50,000 Net Taxes @ $100,000 3,092,444 $15.05 $752.59 $1,505.18 $(451.55) $301.04 $1,053.62 90,071 $0.44 $21.92 $43.84 $(13.15) $8.77 $30.69 3.0% 3,152,492$15.34 $767.20 $1,534.40 $(460.32) $306.88 $1,074.08 150,119 $0.73 $36.53 $73.07 $(21.92) $14.61 $51.15 5.0% 3,002,373 $14.61 $730.67 $1,461.34 $(438.40) $292.27 $1,022.94 87,448 $(0.16) $(8.10) $(16.19) $4.86 $(3.24) $(11.33) 3.0%-1.1% 2009 2010

20. Current Municipal Tax Rates Municipal NameCurrent Rate Hammond $ 13.77 Macomb $ 21.18 Morristown $ 13.77 Oswegatchie $ 14.96 DePeyster $ 13.77 Average $ 14.61

21. Propositions for Vote May 18 Proposition 1: – Budget Proposition 2: – Bus Proposition 3: – Open seat on the Board (3-year) Proposition 4: – Open seat on the Board (1-year) - pending