North Syracuse Central School District

Proposed Budget
2013-2014

Introduction
The Purpose of this presentation is to share the following information regarding the proposed 2013-14 budget:
The District’s Current Financial Position Budget Additions & Deletions Overview of Expenditures Overview of Revenues
State Aid Proposed Tax Levy

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District’s Current Financial Position
As of June 30, 2012:
Our Fund Balance was 1.9% of budget. The average for the other schools in our BOCES is 5.0% Our Reserves were 1.3% of budget. The average for other schools in our BOCES is 12.8% Although we have been able to maintain our Aa3 credit rating, Moody’s assigned us a “Negative Outlook” based on our financial condition.

Our Tax on True Value has historically been lower than other large suburban districts in CNY. We spend less per pupil than other districts in our BOCES. Over the past 5 years we have eliminated over 200 positions. This year we are proposing the elimination of an additional 14.5 positions.

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Reserves & Fund Balance - % of Budget
OCM BOCES Districts
Reserves
High: NSCSD: Average: 26.3% 1.3% 12.8% * Last, 23rd of

Fund Balance
High: NSCSD: Average: 10.7% 1.9% 5.0% * Last, 22nd of 23

NSCSD Rank: 23

NSCSD Rank:

* Average excluding NSCSD
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Tax Rate on True Value
Per $1,000 of True Value Large Suburban Districts in CNY

30 25.04

24.21 20

24.6 22.83 21.47 21.93

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0

District A

District B

District C

District D

District E

North Syracuse

24.21 25.04 24.6 22.83 21.47 21.93 District North 1 0 40 10 20 30 0 Syracuse A B C D E

A $1 increase for NSCSD would increase revenue by $3.5 Million
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Expenditure Per Pupil OCM BOCES
Distri ct 1 2 3 4 5 6 7 8 9 10 11 Expenditures Per Pupil (EPP) $28,551 $24,683 $23,552 $21,530 $21,465 $20,422 $20,136 $19,497 $19,390 $19,131 $17,750 District 12 13 14 15 16 17 18 19 20 21 North Syracuse 23 Expenditures Per Pupil (EPP) $17,485 $17,025 $16,920 $16,855 $16,802 $16,550 $16,409 $16,164 $15,793 $15,786 $14,329 $13,896
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Source: NYSED 11-12 School Report Card Data

Full Day Kindergarten
Full Day Kindergarten was identified as a high priority during the strategic planning process. The Board of Education approved for September 2013 at their March 25th meeting. We believe that this will better prepare students for first grade. Current AIMSWeb Full Day Kindergarten growth data shows a significantly higher percentage of growth than half day.

Conversion Aid paid by NYS will cover the cost for the first two years – no budget impact 2013-14 & 2014-15.

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3 Additional Elementary AIS Teachers
Currently, 17% of third and fourth grade students are at serious risk of not passing the NYS ELA test. Approximately 37% in grades three and four have a 50% likelihood of passing the NYS ELA test.* Currently, 20% of third and fourth grade students are at serious risk of not passing the NYS Math test. Approximately 37% in grades three and four have a 50% likelihood of passing the NYS Math test.* AIS staff would be allocated based on building and grade level needs. This recommendation would result in hiring 3 AIS teachers at an estimated cost of $240,000.

* according to the AIMSweb Computation Benchmark, as of January 2013.
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1 Additional SRO
In response to the events in Newtown, Connecticut. In an effort to provide dedicated School Resource Officer (SRO) coverage for all of the large school buildings (C-NS, NSJH, RRMS & GRMS). The district currently works in partnership with the Onondaga County Sheriff’s Department who provides specially trained, uniformed and armed deputies. The cost for an additional SRO is approximately $80,000.

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1 Additional Social Worker
In response to Newtown, Connecticut and to better support the needs of our student population. We believe that we need to add an additional full time social worker. Therefore, we recommend the following: GRMS & RRMS + .6 $48,000 (Shared) C-NS + .4 $32,000 $80,000
NSJH already has a full time Social Worker.

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Maintain Low Class Sizes K-4
Early Literacy & Math skills are essential to student success. Additional resources are required to address student performance in ELA and Math as cited earlier. The following class guidelines are recommended: 22 students per class in Kindergarten 24 students per class in first and second grades 26 students per class in third and fourth grades

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Class Size Guidelines 5-12
28 students per class at all other schools Where students are in labs and technology classes, class sizes may be as low as 24 students. Elimination of 9.5 teaching positions reduce our costs by $657,000. We have 13 teacher retirements this year. We will be hiring 15 Kindergarten teachers using the kindergarten conversion aid.

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Expenditure Reductions 2013-14
1 building administrator position at GRMS Elimination of the 8.5 Program at NSJH Part time Director of Music & Art 7 Elementary positions at various locations 5 Teaching Assistants at various locations Curtailment of bus camera project Pricing concessions from current health

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Expenditures by Category $144,716,279

Column1

Column1

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Expenditures by Type
$144,716,279

2

2

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Expenditure Variance
2012-2013 Salaries Benefits Debt Service Contractual BOCES Equipment Supplies & Fuel Total $67,583,898 $39,155,649 $11,359,982 $6,322,889 $10,289,341 $341,722 $3,717,720 $138,771,201 2013-2014 $68,450,316 $43,599,534 $10,941,914 $6,162,297 $11,305,005 $363,535 $3,893,678 $144,716,279 Variance $866,418 $4,443,885 ($418,068) ($160,592) $1,015,664 $21,813 $175,958 $5,945,078 1.3% 11.1% -3.7% -2.5% 9.9% 6.4% 4.7% 4.3%

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Revenue By Source
$146,613,360

Sales

Sales

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Revenue Variance
2012-2013 General Aid Kindergarten Aid (1) PILOTS Sales Tax Interest Fund Balance Rent Other Revenue Sub Total Building Aid (2) Possible Tax Levy Total $49,145,524 0 $441,000 $430,000 $135,000 $750,000 $381,000 $2,390,761 $53,673,285 $9,220,955 $75,876,961 $138,771,201 2013-2014 $51,379,899 $3,250,966 $526,450 $250,000 $120,000 $600,000 $346,000 $2,121,011 $58,594,326 $8,094,391 $79,924,643 $146,613,360 Variance $2,234,375 $3,250,966 $85,450 ($180,000) ($15,000) ($150,000) ($35,000) ($269,750) $4,921,041 ($1,126,564) $4,047,682 $7,842,159 +4.5% 19.4% -41.9% -11.1% -20.0% -9.2% -11.3% +9.2% -12.2% +5.33% +5.65%

(1) $1.4 Mil will be used in 2013-14, the balance of $1.9 mil will be put into Fund Balance and used in future. (2)Represents funds that will be used to pay debt service on our buildings rather than support programs

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Budget History
Budget $ 2009-10 2010-11 2011-12 2012-13 2013-14 138,409,089 135,467,060 136,484,471 138,771,201 144,716,279 % Change 0.9% -2.1% 0.8% 1.7% 4.3% $ 67,085,581 69,289,316 72,797,317 75,876,961 79,924,643 Levy % Change 2.5% 3.3% 5.1% 4.23% 5.33% All Other Revenues $ 71,323,508 66,177,744 63,687,154 62,894,240 64,791,636 % Change -0.5% -7.2% -3.8% -1.25% 3.0% (A)

A: Excludes $1.9 million of Kindergarten Conversion Aid to be used in future years

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Revenue Aid vs. Community Funding
Year 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 State Aid 46.9% 46.9% 42.7% 41.6% 42.1% 42.8% Local Tax Levy 47.6% 48.5% 51.1% 53.3% 54.7% 54.5%

The burden of funding schools has shifted from the State and Federal government to the local school taxpayer.

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State Aid 2013-2014
NYS Budget – Final
State Aid Excluding Building Aid $51,379,899 12-13 Final Approved State Aid (Budget) 49,145,524 Difference (+4.5%) $ 2,234,375 Building Aid per Approved Budget $8,094,391 12-13 Final Approved Building Aid 9,220,955* Difference (-12.2%) ($1,126,564) Kindergarten Conversion Aid $ 3,250,966 Amount to be used in 2013-14 1,353,885 Amount for future years (Fund Balance) $1,897,081

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Final Tax Cap Calculation
Tax Levy 2012-2013: Tax Base Growth Factor: $ 75,876,961 x 1.0050 $ 76,256,346 PILOT Revenue for 2012-2013: $ 441,000 Tax Levy for Capital for 2012-2013: -$ 2,264,525 $ 74,432,821 Allowable Levy Growth Factor: x 1.02 $ 75,921,477 PILOT Revenue for 2013-2014: -$ 526,450 Tax Levy for Capital for 2013-2014: $ 1,755,398 Other Exclusions (ERS & TRS> 2%): $ 1,240,017 Available Carryover $ 107,907 Tax Levy Limit Plus Exclusions: $ 78,498,349 Tax Levy Limit Increase: $ 2,621,388 (3.45%)
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Required Tax Levy Increase
2012-2013 Tax Levy Tax Rate 1.0% 2.0% 3.0% Levy Increase 758,770 1,517,539 2,276,309 $ 75,876,961 Required Cuts 5,454,287 4,695,518 3,936,748 Tax Increase on $100,000 Home 22 44 66 Voter Approval Simple Majority Simple Majority Simple Majority

3.45%
4.0% 4.5% 5.0%

2,621,388
3,035,078 3,414,463 3,793,848

3,591,669
3,177,979 2,798,594 2,419,209

76
88 99 110

Simple Majority
Super Majority Super Majority Super Majority

Note (1): The tax levy increase in accordance with the state tax cap formula Note (2): Basic STAR, which provides a $30,000 reduction in assessed value or a 30% discount on school 5.33% 4,047,682 2,165,375 117 Super Majority taxes for a $100,000 home, is NOT reflected in the numbers above.

Projected School Tax Rates & Amounts
2013-2014 (5.33% Increase)
Cicero Clay Salina

FULL VALUE ASSESSED VALUE (AV) EST. TAX RATE PER $1,000 OF AV EST. ANNUAL

$ 100,000 $ 100,000

$ 100,000 $ 4,340

$ 100,000 $ 100,000

$ 23.10

$ 532.39

$ 23.10
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These calculations exclude the benefits of STAR

$

$

$

Impact of Negative Budget Vote (No Super Majority)
Elimination of some or all athletics programs Elimination of some or all extra-curricular activities Additional Administrative Cuts:
Assistant Director of Special Education

Elimination of SRO and Social Worker (Safety initiative in response to Newtown) Elimination of additional teacher positions which would result in higher class sizes at all grade levels. We already have high class sizes in 5th -12th grades.

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Bus Proposition
Keep the age of our fleet age in the 8 to 10 year range. Operating in the northeast reduces the useful life of our vehicles to 10 years. Reduces the cost of repairs and avoids problems associated with rusting frames that prevent the vehicles from passing D.O.T. inspection. We will not purchase new buses to support additional Kindergarten runs. Proposed purchases for 2013-14:
Ten (10) 65-passenger buses One (1) 39- passenger bus with one to three wheelchair positions, air conditioning and with a hydraulic lift One (1) 48-passenger bus with air conditioning

Total Cost: $1,299,145

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Budget Process Timeline
January 7th – Board of Education Budget Process Overview Preliminary Tax Cap Calculation January 22nd – February 1st Building level staffing reviews February 4th – Board of Education Fund Balance & Reserve Projections Governor’s Budget proposal February 25th – Board of Education Initial Budget Updated Tax Cap Calculation March 4th & 11th – Board of Education Departmental Budget Presentations March 18th – Board of Education Budget Update Presentation March 22nd Finalize BOCES Budget March 25th – Board of Education Final Tax Cap Budget Discussion & Deliberation April 8th & 15th – Board of Education Budget Discussion & Deliberation April 22nd – Board of Education Adoption of Budget May 14th – Budget Hearing May 21st – Budget Vote
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Vote & Election
Tuesday, May 21, 2013 from 6:00 AM to 9:00 PM
Polling places:
For residents living NORTH of Route 481, Cicero Elementary School (5979 Route 31) For residents living SOUTH of Route 481, Jerome F. Melvin Administrative Office Building (5355 West Taft Road) in North Syracuse

Registration: If you are not registered to vote with Onondaga County or the North Syracuse Central School District, you must pre-register.
The District will hold a special evening registration on Tuesday May 14th from 4:00PM to 8:00PM at the District Office and at Cicero Elementary School.
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Residents may also register at the District Offices, Monday

Questions & Comments

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Significant Budget Changes 2012-13 Vs. 2013-14
Revenues
State Aid $2.2 Building Aid ($1.1) Full Day K Aid $3.3* Tax Levy @ 5.33% $4.0 Other Revenue ($0.4) Fund Balance ($0.2) Total Revenue $7.8 Mil

Expenditures
Health & Other Benefits Retirement $1.2 Mil $0.6 $2.2 Pay Increases (1% increase) $0.6 Reductions in Staff $(0.6) Full Day K Expense $1.4 BOCES $1.0 Other $(0.5) Total Expenditures $5.9 Mil

ERS (19% increase) TRS (37% increase)

* $1.4 mil of Kindergarten Conversion Aid to be used in 2013-14, $1.9 mil to be added to fund balance for future kindergarten expenses.

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