NRCSD

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NRCSD

North Rockland Central School District

March 19, 2013 1

“Education is simply the soul of a society as it passes from one generation to another.’’

Gilbert K. Chesterton

TAX LEVY CAPWHAT IT IS NOT

IT IS NOT 2%COULD BE MORE / COULD BE LESS

IT IS NOT CALCULATED ONYOUR LAST YEAR’S TAX BILL


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PROJECTED TAX LEVY CAP

2013-14 Maximum Allowable Tax Levy $137,494,824 2012-13 Tax Levy 132,689,141

Difference $4,805,683

% Increase 3.62%

Any additional Pilots or Bond Refunding can change this number


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% Change from Prior Year for Budget, Tax Levy, and Designated Fund Balance

07-08 08-09 09-10 10-11 11-12 12-13 13-14 BUDGET $185,601,473 $186,795,495 $191,463,143 $194,335,090 $197,535,090 $201,525,130 $206,330,813*

1.18% .64% 2.50% 1.50% 1.65% 2.00% 2.38%

TAX LEVY $140,664,107 $132,209,440 $123,752,115 $127,500,000 $129,214,000 $132,689,141 $137,494,824 -1.40% -6.01% -6.40% 3.03% 1.34% 2.68% 3.62% DESIGNATEDFUND BALANCE $4,663,160 $7,003,636 $15,161,184 $20,338,526 $23,941,046 $24,451,569 $19,451,569USED TO KEEP TAXES DOWN2007/08-2013/14 6 Year Budget Increase is $20,729,340 11.2% Average 1.9% 6 Year Tax Levy Decrease is $3,169,283 (2.3%) Average (0.4%)

* Tentative


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5AVERAGE 5 YEAR COMPARISON OF NRCSD TO OTHER ROCKLAND DISTRICTS BUDGET 2007-2012 TAX LEVY

-1.50%

-1.00%

-0.50%

0.00%

0.50%

1.00%

1.50%

2.00%

2.50%

3.00%

3.50%

Budget Tax Levy

NRCSD

Other RocklandDistricts

Without East Ramapo


6 REVENUE

2012-2013 2013-2014

STATE AID $42,351,825 $47,351,825

MISCELLANEOUS 2,032,595 2,032,595

USE OF FUND BALANCE TO KEEP TAXES DOWN 24,451,569 19,451,569

TAXES 132,689,141 137,494,824

TOTAL=BUDGET $201,525,130 $206,330,813

MISCELLANEOUS=INTEREST, RENTAL INCOME, TUITION, ADULT ED ETC.

LOSS IN STATE AID PROMISED BUT NOT DELIVERED


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SHORTFALL CFE COURT ORDERED ADDITIONAL FULLY FUNDED SHORTFALL TOTAL FOUNDATION IN FOUNDATION LOSSYEAR AID PROMISED AID PAYABLE (GEA) IN AID

2009-10 -$7,378,050 - $7,378,0502010-11 -$8,748,289 -$5,556,851 -14,305,1402011-12 -$14,242,940 -$7,862,110 -22,105,050 2012-13 -$16,264,316 -$6,692,734 -22,957,0502013-14 -$5,891,347 -5,891,347

TOTAL LOSS IN AID -$46,633,595 -$26,003,042 -$72,636,637

CFE = Campaign For Fiscal EquityGEA = GAP Elimination Adjustment

FOUNDATION STATE AID EXPECTED VS ACTUAL AID RECEIVED

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$0

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

09-10 10-11 11-12 12-13

State AidFull Funding(CFE)

State AidFrozen

State AidReceivedwith GapEliminationAdjustment

FOUR YEAR FUND BALANCE AND DISTRICT CUT PICTURE WITH TAX CAP

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$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

2012-13 2013-14 2014-15 2015-16

Fund Balance

Cuts

FUND BALANCE


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2008 2009 2010 2011 2012

Fund Balance used to reduce taxes $7,003,036 $15,161,184 $20,338,526 $23,941,046 $24,451,569Restricted For: Tax Certiorari $40,113,763 $44,801,587 $42,156,662 $34,156,799 $19,156,799 Debt Service $1,434,989 $1,466,582 $1,468,573 $1,469,551 $1,469,916 Unemployment Insurance $733,958 $733,958 $733,958 $733,958 $733,958 Retirement Contribution $0 $1,432,000 $1,432,000 $1,432,000 $1,432,000 Employee Benefit Accrued Liability $9,990,634 $9,990,634 $9,990,634 $4,944,809 $4,625,445 * Assigned to Encumbrances $5,739,546 $6,139,600 $4,685,185 $4,681,124 $4,606,639 **SUBTOTAL $58,012,890 $64,564,361 $60,467,012 $47,418,241 $32,024,757

Unassigned $7,470,444 $7,557,845 $5,830,051 $5,508,240 $8,056,588

* Employee Benefit Accrued Liability Reserve cannot be accessed without change in legislation. Current reduction allowed by past legislation.** Encumbrances are money set aside for purchases ordered but not yet billed.

IMPACT OF FEDERAL SEQUESTRATION 11

BUDGET REDUCTIONS RELATED TO STAFFING*

REDUCTIONS RELATED TO

OTHER EXPENSES

TITLE I $1,042,144 $55,234

IDEA 611 1,999,392 $199,939

IDEA 619 107,883 10,789

TITLE IIA 341,312 34,132

TITLE IIA – LEP

190,941 10,120

TOTAL $3,681,672 $244,860 $65,354 * Federal reductions related to staffing are going to be absorbed by reductions in the Budget.

2013 - 2014 BUDGET

Adopted Budget

2012-2013

$201,525,130Fed Sequestration

Total Reductions

Draft Budget

2013-2014

$206,693,997

DraftBudget

Increase

$5,168,867 $244,860

Allowable TaxLevy

Increase

$4,805,683

Reductions Needed

If BudgetPasses

$363,184 +$244,860$608,044


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Adopted Budget

2012-2013

$201,525,130

Fed Sequestration

Total Reductions

Draft Budget

2013-2014

$206,693,997

DraftBudget

Increase

$5,168,867

$244,860

Allowable TaxLevy

Increase

$0

Reductions Needed

If BudgetFails

$5,168,867

$244,860$5,413,727

Budget Passes: $206,330,813

Budget Fails: $201,525,130

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Districts Efforts to Save Taxpayer Dollars Over the Past 6 Years • Consolidation from 10 schools to 8 schools.• Consolidation of Administrative space.• Eliminated 23.8% of our total staff (316.7 FTE) with a total savings of $54,611,631 over the last 6 years.• Employee Groups concessions on salary and health benefits $2,082,294 saving 29 positions.• Applied for the Federal Early Retiree Re-Insurance Program generated $767,191 in revenue over last 2 years and Retiree Drug Subsidy $1,877,944 over last 7 years.• Instituted Self-Funded Health Insurance $8.2 million over 4 years.• Energy Performance Contract for a savings of $7 million.- Allowing much needed repairs at no cost to our taxpayers.


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Districts Efforts to Save Taxpayer Dollars Over the Past 6 Years

• Condensed transportation runs in 2010-11 and changed districtwide bell time to optimize bus runs $1,050,000 annually.

• Eliminated sports runs $350,000 annually.• Eliminated equipment purchases $260,000 total. • Self-Funded Workman’s Compensation $120,000 annually.• Cooperative Electric and Gas Bids $130,000 annually.• Refunding of bonds $4,501,567.• Dental Self-Insurance $85,000 annually.• NYSIR since 2006 rates have decreased overall for Rockland County School Districts by $424,046.


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Maintaining Academic Choice and Rigor• Full Elementary Art and Music Program• Athletic Program• AP Program• Articulation with Colleges• Continued increase in graduation rate• Record number of students on academic honor rolls and honor societies.• Extracurricular Clubs/Activities• Increase Academic Time K-8• New Curriculum ELA & Math• Development & Implementation of New Teacher & Principal Observation

& Evaluation


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Staff Reductions With Approved Budget 16

Title # of Positions

Teachers 6.4

Teaching Assistants 1.0

Clerical 1.0

Maintenance 1.0

Grounds Keeper 1.0

Custodial 1.0

Total 11.4

Abolishment of Instructional Positions for the 2013-2014 School Year TENURE AREA # POSITIONS

Approved Budget Failed Budget TOTAL

Art 0.0 0.2 0.2

Business 0.0 0.6 0.6

Elementary Education 0.0 6.0 6.0

English 0.0 1.2 1.2

ESL 1.0 2.6 3.6FACS/HACS 0.0 0.5 0.5

Mathematics 1.0 1.0 2.0Music 1.0 3.0 4.0

Reading 1.0 1.0 2.0

School Counselor 0.0 2.0 2.0Social Worker 1.0 0.0 1.0

Speech 1.0 0.0 1.0

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Abolishment of Instructional Positions for the 2013-2014 School Year

TENURE AREA # POSITIONS Approved Budget Failed Budget

TOTAL

Science – Addtl. Position (+1.0) 0.0 (+1.0)

Social Studies 0.0 1.2 1.2

Special Education 1.0 2.0 3.0

Technology Education 0.4 0.6 1.0

Total Teachers 6.4 22.9 29.3

Teaching Assistants 1.0 7.0 8.0

Administrators 0.0 1.0 1.0

TOTAL 7.4 30.9 38.3

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Reductions Page 1 of 2 If Budget If Budget Total

Cuts if Approved Fails Budget

Fails

STAFF REDUCTIONS Administrative 1.0 1.0 Teachers 6.4 22.9 29.3 Teaching Assistants 1.0 7.0 8.0

Social Worker Asst. 1.0 1.0 Student Asst Counselor 1.0 1.0 Nurse 1.0 1.0 Operations & Maintenance 3.0 1.0 4.0 Clerical 1.0 1.0 2.0

TOTAL NUMBER OF STAFF 11.4 35.9 47.3

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Reductions Page 2 of 2 If Budget If Budget Total Cuts if Approved Fails Budget Fails

RACE TO THE TOP - $500,000 $500,000

STAFF REDUCTIONS Total Salaries with Fringe $363,184 3,671,953 4,035,137

Federal Sequestration Cuts 244,859 244,859ATHLETICS Modified Team Cuts - 119,108 119,108

Freshman Sports - 66,878 66,878 STUDENT SUPPLIES & MATERIALS Reduction in Supplies - 72,744 72,744 TRANSPORTATION Reduce Fieldtrips - 78,000 78,000 Reduce after School Runs - 173,000 173,000 Other Efficiency Reductions - 49,000 49,000 CLUBS - 30,000 30,000

SUMMER SCHOOL - 45,000 45,000

TOTAL $608,043 $4,805,683 $5,413,726

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General FundSix Year Staff Reductions

Total Staff 2006-2007

6 Year Staff Reductions Total*

Teachers 722.5 125.5 (17.3%)

TeachingAssistants 168.2 86.5 (51.4%)Administrators 35.0 6.0 (17.1%)

CSEA 398.0 96.7 (24.2%)

SRO 2.0 2.0 (100.0%)

TOTAL 1325.7 316.7 (23.8%)

2006-2007 to 2012-2013

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* Cumulative Budget Savings $54,611,631


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THANK YOU


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Documents

NRCSD