2026-27 Budget Public Hearing
May 5,2026
Webster Central School District
May 13 ,2026
Three Part Budget /Contingent Budget
Budget Timeline Recap
Revenues
Budget Celebrations
Propositions
Webster Central School District
Budget Process
Budget Timeline Recap November/ December Budget Process Begins Initial guidelines, forecast, and formulas are developed
January
March
April
May
Thought Exchange
Board Workshops
Budget Adoption
Budget Hearing & Vote for Q&A Visited all buildings
First two workshops held Community and staff forum opened for the month for budget First Draft of the Tax Cap Formula submitted comments
Final Workshop held, and budget adopted by the BOE
Tonight- Budget Hearing May 19-Vote
Budget Thought Process May 5,2026
Dolly Parton
Webster Central School District
“We cannot direct the wind, but we can adjust the sails ”
State Budget Updates-Due April 1
May 13, 2026 Webster Central School District
Budget Guidelines May 5,2026
✓ Work within the tax cap ✓ Adjust to increases in Medicare based healthcare plans ✓ Maintain a student centered approach to budgeting ✓ Utilize enrollment and state economic data as a benchmark ✓ Utilization of data on all programs for decision making ✓ Preserve the fiscal integrity of the school district for years to come
Webster Central School District
✓ Looking for ways to deliver services in a more cost effective manner
Budget Celebrations ✓ Tax Cap Compliant: Ensures the budget stays within state-mandated limits
May 5,2026
Fiscal & Administrative Strategy ✓ Building Budgets: No further reductions to building-based budgets ✓ Staffing Reductions: Achieved through attrition only (no layoffs) ✓ UPK Expansion: Strategic utilization of new Universal Pre-K funding for expanded programming
Class Size & Staffing Management ✓ Elementary Support: Maintain Encore, Art, Music, PE, Library, and Instructional Specialists
Webster Central School District
✓ Contractual Levels: Maintain class sizes well below contractual limits
Budget Celebrations ✓ Literacy & Math: Continued investment in professional development
May 5,2026
Instructional Programming & Student Opportunities ✓ Academic Intervention: Maintain funding for tutoring and Math Labs at the secondary level ✓ Vocational Education: Continued commitment to BOCES programs. ✓ Enrichment: Maintain the highest number of AP course offerings in the county ✓ Curriculum Opportunities: Protect a wide range of secondary course offerings, including electives ✓ Webster Techinical internship (WTI) Job Program: Maintain a student-centered approach to work-based learning in technology ✓ Work Study: Expanded career opportunities for work-study students in multiple departments
Webster Central School District
✓ Extracurriculars: No reductions for athletics and co-curricular programming
May 5,2026
Three-Part Budget Program
Capital
All “back office/central services” and support areas, as well as building administration
All costs associated with the direct instruction of students, including transportation
All costs related to facilities maintenance, debt service, and transfers to capital funds
Webster Central School District
Administrative
2026-27 Three-Part Breakdown May 5,2026
78.0%
14.5%
Administrative
Program
Capital
$17,068,510
$177,098,534
$32,922,381
Webster Central School District
7.5%
2026-27 Administrative Budget 2024-25
2025-26
2026-27
Variance
$26,435
$22,000
$22,000
$0
Superintendent's Office
$346,000
$357,500
$373,000
$15,500
Business Administration
$1,150,800
$1,155,500
$1,214,060
$58,560
Legal Services
$175,000
$175,000
$175,000
$0
Personnel Services
$812,230 Headers $339,650
$909,500
$906,500 Body Copy $354,000
-$3,000
Board of Education and Clerk
Public Information and Services
$348,500
$5,500
$689,040
$775,000
Alegreya Sans Medium
$800,000
$25,000
School Association Dues
$55,000
$55,000
$55,000
$0
Assessments on School Property
$10,000
$10,000
$10,000
$0
BOCES Administrative Costs
$1,575,000
$1,575,000
$1,600,000
$25,000
Supervision
$5,134,510
$5,347,740
$5,550,550
$202,810
Benefits
$4,891,779
$5,584,281
$6,008,400
$424,119
$15,205,444
$16,315,021
$17,068,510
$753,489
Webster Central School District
Unallocated Insurance
Merriweather
Total Budget
May 5,2026
Administrative Category
2026-27 Program Budget 2024-25
2025-26
2026-27
Variance
$3,269,830
$3,380,000
$3,115,000
-$265,000
Instruction
$60,287,345
$58,841,295
$58,192,825
-$648,470
Special Education
$23,958,460
$24,872,495
$25,870,295
$997,800
Occupational Education
$2,100,000
$2,100,000
$1,900,000
-$200,000
Summer School
$265,000
$275,000
$280,000
$5,000
Library
$1,520,285 $7,589,000
Body$1,664,955 Copy $7,866,000
$144,670
Computer Assisted Instruction
$1,689,375Headers $7,137,675
$277,000
Pupil Services
$8,719,880
$8,640,910
$8,464,610
-$176,300
Athletics and Co-Curricular
$3,543,500
$3,552,800
$3,612,800
$60,000
Transportation
$8,645,450
$8,591,600
$9,011,600
$420,000
Recreation
$1,158,500
$1,232,600
$1,232,600
$0
Benefits
$46,249,798
$52,556,919
$55,647,849
$3,090,930
Transfers
$240,000
$240,000
$240,000
$0
$167,264,813
$173,392,904
$177,098,534
$3,705,630
Total Budget
Merriweather
Alegreya Sans Medium
Webster Central School District
Curriculum
May 5,2026
Program Category
2026-27 Capital Budget
2024-25
2025-26
2026-27
Variance
Custodial Services
$8,322,500
$8,545,500
$9,036,500
$491,000
Buildings & Grounds
$4,532,400
$4,316,500
$4,426,500
$110,000
Headers Merriweather
$3,914,148
$4,760,230
Debt Service
$11,666,765
Transfers Total Budget
Alegreya Sans Medium
$5,235,471
$475,241
$12,336,270
$13,623,910
$1,287,640
$100,000
$600,000
$600,000
$0
$28,535,813
$30,558,500
$32,922,381
$2,363,881
Webster Central School District
Benefits
Body Copy
May 5,2026
Capital Category
1. $227,089,425 - Total 2026-27 Budget 2. 3.10% Increase May 5,2026
3. $6,823,000 Dollar Increase
Webster Central School District
State Fiscal Data
01 $27,495
Based on 2023-24 financial reporting data**
May 5,2026
Webster Per Pupil
02 $30,402 Monroe County Average
Lower than the county average **These are the most recent per pupil expenditures as provided by New York State School Report Card for Fiscal Responsibility based on 2023-24 expenditure ratios. (NYS has not provided the 2024-25 data as of publication date)
Webster Central School District
03 $2,907
03
May 5,2026
Revenues
Webster Central School District
2026-27 Total Revenues 2025-26
2026-27
Variance
% Change
Sales Tax
$8,000,000
$8,000,000
$8,000,000
$0
0.00%
State Aid
$70,431,390
$72,402,371
$75,296,727
$2,894,356
4.00%
Rental of Property
$265,000
$265,000
$265,000
$0
0.00%
Interest
$150,000
$500,000
$250,000
-$250,000
-50.00%
Payments In Lieu of Taxes (PILOTS)
$1,250,000
$1,250,000
$1,100,000
-$150,000
-12.00%
Misc Revenues
$1,800,000
$1,800,000
$1,800,000
$0
0.00%
$0
$3,000,000
$3,000,000
$0
0.00%
Appropriated Fund Balance
$5,500,000
$5,500,000
$5,500,000
$0
0.00%
Property Tax Levy
$123,609,680
$127,549,054
$131,877,698
$4,328,644
3.39%
Total Revenues
$211,006,070
$220,266,425
$227,089,425
$6,823,000
3.10%
Reserves
Webster Central School District
2024-25
May 5,2026
Revenue Category
1. Utilizing $3,000,000 in reserves for 2026-27 2. 28.96% of operating expenses in total fund balances May 5,2026
3. Rank 15/17 Monroe County School Districts
Webster Central School District
May 5,2026
Contingent Budget
Webster Central School District
Contingent Budget 2026-27 May 5,2026 Webster Central School District
✓ If voters do not approve the budget, the Board of Education may: ○ Seek another vote in June with the same or different budget plan ○ Implement the contingent budget after the first vote, should it be defeated on May 19 ○ If the vote fails a second time, the BOE must adopt a contingent budget with no increase in the Tax Levy from the prior year ✓ Contingent Budget Cap ○ Based on the Tax Levy Limit ○ Tax Levy cannot be greater than the previous fiscal year ■ Levy must remain at $127,549,054 (2025-26 Fiscal Year) ○ Certain expenditure items must be removed ■ Equipment lines, free use of facilities, contractual increases for confidential employees ○ Must stay within administrative % from prior year ○ Must ensure health & safety of students, staff, & preserve the property of the district
Contingent Budget 2026-27 May 5,2026 Webster Central School District
✓ Contingent Budget Cap Calculation ■ $224,991,298 ■ $2,098,127 less than proposed budget based on necessary reductions ■ This number is an exercise in maintaining the administrative to program ratio the same ■ Outlined in SED guidance ■ In reality, the BOE can determine what reductions need to be made ● Just need the ratio of admin to program budget to be the same ✓ However, the contingent budget would require additional reductions or use of new revenue sources because: ■ Tax levy reverts back to previous year’s (2025-26) amount ■ Loss of $4,328,644 from proposed 2026-27 levy ■ $2,230,517 would be needed in additional revenue/reductions to make up the difference
03
May 5,2026
Propositions
Webster Central School District
$100,000 Capital Outlay Project 2026-27
○ LED lighting conversion in cafetorium ○ If bidding is favorable, will also complete the Gymnasium
Webster Central School District
✓ Funded by a transfer to the capital fund of $100,000 ✓ Eleventh year of doing these projects ○ Receive $70,000 in aid the following year ✓ Projects that are normally done by B&G staff, but now generate state aid ✓ Required by SED to present as part of budget hearing ✓ Still a possibility that the state could change this to $250,000 as part of the budget process
May 5,2026
✓ Next year’s allocation will go toward Willink Middle School:
$500,000 Transfer to Capital Project 2026-27 May 5,2026 Webster Central School District
✓ Purpose - Energy savings with improvement in the viewing environment at Webster Thomas High School ■ Replace lighting in the gymnasium and field house spaces ■ Replace electrical panels in several locations throught the building ■ Upgrade localized HVAC units on the roof ✓ Budget-neutral as we reduced the B&G budget in 25-26 to offset this expense ✓ This process will allow the district to earn additional building aid in the coming years ✓ Building aid is about 70% per project, generating an additional $350,000 in state aid with no budget increase
Proposition #1 - Transportation-$1,800,000 May 5,2026 Webster Central School District
✓ one (1) MicroBird G5 Ford Style 30 Passenger ✓ two (2) MicroBird G5 Ford Style 30 Passenger with integrated seat restraints ✓ five (5) IC Type C, 64-Pupil Conventional Front-Engine Buses with a 66-student capacity ✓ two (2) IC Type C, 64-Pupil Conventional Front-Engine Buses with wheelchair capacity ✓ First payments made in 2027-28 fiscal year ✓ Eligible for state transportation aid at 68% ✓ When new buses arrive during the year, we surplus the correspondingly aged buses
Proposition #2 Capital Reserve Renewal
✓ The increased $45 million target aligns Webster with Monroe County regional standards (averaging 16% of operating budgets) and provides the necessary scale to maintain the district's 14 buildings and facilities.
Webster Central School District
✓ The $45 million represents a maximum savings ceiling, not an immediate expenditure; the District does not have this full amount on hand and has the entire 10-year term to gradually fund the reserve as fiscal conditions allow.
May 5,2026
✓ The Board of Education recommends a voter proposition in May 2026 to create a $45 million Capital Reserve Fund with a 10-year term to replace the current reserve, which has reached its funding limit.
Proposition #2 Capital Reserve Renewal May 5,2026
✓ Utilizing cash reserves for construction and renovations eliminates the interest charges and issuance costs associated with traditional bonding, protecting the district from sudden tax spikes. ✓ Under NYS Education Law, the district receives state building aid on cash expenditures as if it had borrowed the funds, effectively earning aid on "avoided" interest to create a future revenue stream.
Webster Central School District
✓ The strategy has been reviewed and supported by external auditors and the Audit Committee as a sound financial practice that ensures long-term stewardship of taxpayer dollars.
Board of Education Candidates
Webster Central School District
1. John Barker 2. Janice Richardson
May 5,2026
Community residents will be asked to elect two(2) individuals for 3-year terms. The names will appear on the ballot in the order below based on random drawing:
May 5,2026
Vote Reminder May 19, 2026 Webster Schroeder Gymnasium
Webster Central School District
6am - 9pm
Webster Central School District
All Budget Information Can Be Found Here: Webpage
May 5,2026
Thank you!