2026-27 Budget Workshop #2.pdf

Budget Workshop #2 March 24, 2026

Agenda ✓ State Budget Update ✓ Breaking Down Transportation Aid ✓ Instructional Areas ✓ Draft Total ✓ Questions

Legislative Budget Comparisons Similarities ★ Foundation Aid ○ 2% minimum increase for those that are on hold harmless (no change for Webster) ○ Increased formula weightings for English Language Learner students ○ Support the continued review of the foundation aid formula ★ Both houses accept the UPK proposal of the Governor ★ Includes breakfast and snack purchases in the 30% incentive from NY growers and producers ★ Adds $100 million to purchase zero emission buses and support infrastructure ★ Rejects the Governor’s proposal to freeze state aid payments at a speciﬁc date ★ Modiﬁcations to the STAR program beginning with tax year 2026 ○ Clariﬁcation of age requirements for Enhanced STAR ○ Based on July 1 home ownership status

Legislative Budget Comparisons Differences Assembly

★ Revisions to the Foundation Aid formula ○ Increase weighting for students who are

Senate

★ Revisions to the Foundation Aid formula ○ Increase weighting for students who are

homeless or in foster care to 0.65

homeless or in foster care to 0.12

○ Eliminate the pupil needs index cap

○ Revise regional cost index-1.141 for us

★ Prior Year Aid Claims-pays down the full $326 million owed to districts

○ Funding for SWD until age 22 ★ Prior Year Aid Claims-allocates $18.6 million per year to fund prior aid claims ★ Capital Outlay threshold moves from $100K to $250K ★ Library material aid moves to $11.33 per pupil from current $6.25 per pupil

Legislative Budget Comparisons Differences Assembly

★ No further highlights

Senate

★ Transportation aid for UPK students ★ Pension reform for Tier 6 ★ Additional money for reorganization incentives to districts that merge

Transportation Aid 101 Based on district wealth factors, enrollment & prior-year approved expenditures Lowest aid ratio: 6.5% Highest aid ratio: 90% Webster projected aid ratio (2026-27): 67.7%

Transportation Aid Formula

Aid vs. Laws & Regulations ✓ Students who live within 1.5 miles from school are not eligible for aid ○ Non-allowable pupil decimal calculation ○ Even if local policy is a shorter walking distance ✓ Deadhead miles are not aidable (garage to start of the bus run) ✓ Field trips, athletics, etc. are considered “other purposes” miles and are not aidable ○ % deduction for other purposes miles is applied to approved expenses ✓ Late trips are counted for aid purposes

Aid Categories ✓ 4 Main Expense Categories for Aid ○ Capital (Bus & Student Transportation Vehicle Purchases) ○ Operating (Salaries, Beneﬁts, Supplies, Parts, Gas) ○ Contract (BOCES or third-party private companies) ○ Supervisor’s Ofﬁce (Salary & Beneﬁts for ofﬁce staff)

✓ Categories for Aid Deductions ○ Other Miles Deduction (% of miles that are not allowed) ○ Non-Allowable Pupil Decimal (NAPD-% of students that are not allowed) ○ Other miles for rental/lease of buses to other districts/organizations ○ Revenue for the sale of transportation vehicles

Non-Allowable Pupil Decimal

1.5 Miles

Brian

How an aid ratio becomes less? Category Total Expenditures

Capital Expenses

Operating Expenses

Contract Transportation Supervisor’s Office

$1,600,000

$9,000,000

$1,250,000

$1,000,000

$128,000

$720,000

$100,000

$80,000

$1,472,000

$8,280,000

$1,150,000

$920,000

$58,880

$331,200

$46,000

$36,800

$1,413,120

$7,948,800

$1,104,000

$883,200

Other Mileage Leased to Others (0.002)

$18,000

Receipts from the Sale of Transportation Equipment

$7,000

$186,880

$1,076,200

$146,000

$116,800

$1,413,120

$7,923,800

$1,104,000

$883,200

Total Aid (0.677)

$956,682

$5,364,413

$747,408

$597,926

Actual Aid Ratio

59.79%

59.60%

59.79%

Other Miles Deduction (0.08) Subtotal NAPD Deduction (0.04) Subtotal

Total Deductions Approved Expenses for Aid

✓ Expenses in one year, aid comes in the following year ✓ Wealth factors change your aid ratio yearly ✓ Aid ratios limit appeal of reductions in transportation expense; causes decline in transportation aid in subsequent year ✓ Sharing and consolidation is difﬁcult as well due to aid reductions it causes ✓ Questions?

Understanding Budget Terminology

✓ Instructional Salaries

○ All certiﬁed positions (Administrators, Teachers, Teaching Assistants)

✓ Non-instructional Salaries ○ All civil service appointments (Aides, Secretaries, Nurses, OT/PT)

✓ Contractuals ○ Budgeted items that provide a service to the district (Printing, Mileage, Facility Rental, Professional Organizations, Subscriptions)

✓ Equipment ○ Individual items with a value over $500 (teacher desk, cafeteria tables, sports equipment, specialized instructional items)

✓ Supplies

✓

○ Anything that is consumable (paper, classroom materials, athletic uniforms, pencils, etc..)

BOCES ○ A combination of all budget type items purchased directly from any BOCES in the state

Curriculum

2026-27 Preliminary Budget ● Includes Deputy Superintendent, Assistant Superintendents for Instruction, Curriculum Directors, Administrative Support, BOCES curriculum support services and workshops, tutoring center expenses, and almost all of the district’s professional development expenditures

Curriculum

2026-27 Preliminary Budget

Stafﬁng Changes ✓ Budget includes: ✓ Retirement breakage for two positions ✓ Reallocation of two positions to building administration ✓ One administrative position now covered by UPK funding ✓ Non-instructional staff ○ One FTE moved to opening in a different department

BOCES/Supplies/Curriculum

✓ One of the few areas we were able to hold BOCES costs ﬂat ✓ Costs are driven by Webster requests for this budget ✓ BOCES rate increases have a limited impact here

✓ Contractual and supply spending will be held ﬂat for 2026-27

Curriculum Budget Numbers 2024-25 Instructional Salaries

2025-26

2026-27

Variance

% Change

$2,139,000

$2,183,000

$1,958,000

$ (225,000)

-10.31%

Non-instructional Salaries

$492,330

$530,000

$490,000

$ (40,000)

-7.55%

Supplies

$50,000

$40,000

0.00%

Contractuals

$70,000

0.00%

Professional Development

$172,000

$182,000

0.00%

BOCES Services

$346,500

$375,000

0.00%

$3,269,830

$3,380,000

$3,115,000

$ (265,000)

-7.84%

Totals

Instructional Budget 2026-27 Preliminary Budget ● Includes all PK-12 staffing, substitutes, tutoring, textbook expenditures, BOCES instructional support services, centralized departmental budgets, and building budget allocations

Instructional

2026-27 Preliminary Budget

Instructional Priorities & Celebrations ✓ Reductions through Attrition Only ✓ Strategic Class Size Management ■ Data coming up in the next three slides ✓ Maintain Encore & Instructional Specialists at Elementary ✓ Maintain funding for tutoring & math lab at the secondary levels ✓ Continued investments in CKLA professional development ✓ Utilization of data on all programs for decision making ✓ No further reductions to building based budgets ✓ Utilization of new UPK funding amounts

Elementary Class Size

Comparison to 2010-11 BEDS Day 2010-11

2026-27

K

-1

-2

Grade Level

Difference

Middle School Class Size

Comparison to 2010-11 BEDS Day

2010-2011

2026-27

-3

-1

-3

Grade Level

Difference

High School Class Size*

Comparison to 2010-11 BEDS Day

Subject

2010-2011

2026-27

Difference

English

Math

Science

Social Studies

*Only calculating for Regents based courses

Instructional

2026-27 Preliminary Budget

Salary Increases ✓ Instructional Salaries

⚬ Reductions through attrition and retirement breakage ✓ Non-instructional up minimally due to turnover

BOCES

✓ 4.5% increase ⚬ Student Management System increase ⚬ BOCES Data Certiﬁcation ⚬ Homeschool Coordination Service ⚬ Health Management Software

Equipment/Supplies/Contractuals ✓ Tuition budget is for charter school expenses ✓ Fluctuations in all these line items ✓ Allocations are determined by buildings and their needs year after year ✓ Buildings and instructional departments maintained the same funding as last year ■ Commencement expenses are the one exception

Instructional Budget Numbers Category

2024-25

2025-26

2026-27

Variance

Instructional Salaries

$ 56,586,965

$ 55,742,940

$ 55,156,600

$ (586,340)

-1.1%

Substitutes

$ 1,200,000

0.0%

Non-instructional Salaries

$ 3,275,000

$ 3,568,000

$ 3,630,000

$ 62,000

1.7%

Equipment

$ 608,200

$ 245,060

$ 249,660

$ 4,600

1.9%

Supplies

$ 1,338,275

$ 1,053,055

$ 1,059,840

$ 6,785

0.6%

Tuition

$ 125,000

$ 140,000

0.0%

Enrichment/Cultural Arts

$ 121,060

$ 94,200

$ 99,000

$ 4,800

5.1%

$ 628,300

$ 566,205

$ 560,600

$ (5,605)

-1.0%

BOCES Services

$ 1,050,000

$ 1,100,000

$ 1,150,000

$ 50,000

4.5%

Contractuals

$ 489,055

$ 501,575

$ 497,675

$ (3,900)

-0.8%

$65,421,855

$64,211,035

$63,743,375

$ (467,660)

-0.7%

Textbooks

Totals

1:1 State Aid Reimbursement

% Change

Library Budget Numbers 2024-25 Salaries-Instructional

2025-26

2026-27

Variance

% Change

$ 1,247,320

$ 1,129,150

$ 1,255,500

$ 126,350

11.2%

Library Supplies

$ 112,910

$ 78,920

$ 74,690

$ (4,230)

-5.4%

Library Materials

$ 54,145

$ 37,215

$ 34,765

$ (2,450)

-6.6%

BOCES Services

$ 275,000

$ 300,000

$ 25,000

9.1%

$ 1,689,375

$ 1,520,285

$ 1,664,955

$ 144,670

9.5%

Total

2026-27 Preliminary Library Budget ✓ Salary reductions are up based on support staff movement ✓ Library materials and supply reductions are in line with other building budget reductions ✓ BOCES database costs are actual in the mid range for increases we are seeing for software platforms ✓ Overall funding support is in line with 2019-20 levels

Special Education

2026-27 Preliminary Budget ● Includes all K-12 special education teachers, speech, OT/PT, BOCES placements, private placements, and administrative support for special education programming

Special Education

2026-27 Preliminary Budget Salaries ✓ Salaries are up higher than contractual amounts ■ Replacing all positions so no salary breakage ■ IEP mandated stafﬁng increases as well ■ Anticipating loss of IDEA grant revenue

Non-Instructional Salaries

✓ Paying a premium for special education support positions ✓ Differentials add to the contractual increases ✓ IEP mandated stafﬁng increases

Contractuals/BOCES ✓ Private Placement tuition is stable (Norman Howard, Mary Cariola) ✓ BOCES placements are up for next year ✓ Rate increases are lessened by us doing more in house

Supplies ✓ No reduction in supply lines as all are necessary for continuation of yearly mandated operations

Special Education Budget Numbers Category

2024-25

2025-26

2026-27

Instructional Salaries

$ 12,989,330

$ 13,564,300

$ 14,157,100

$ 592,800

4.37%

Non-instructional Salaries

$ 2,525,150

$ 2,865,000

$ 3,070,000

$ 205,000

7.16%

Equipment

$ 42,000

0.00%

Supplies

$ 60,380

$ 59,595

0.00%

Tuition

$ 2,025,000

0.00%

BOCES Services

$ 6,200,000

$ 6,400,000

$ 200,000

3.23%

Contractuals

$ 116,600

0.00%

$ 23,958,460

$ 24,872,495

$ 25,870,295

$ 997,800

4.01%

Totals

Variance

% Change

Special Education Why OWL?

OWL

Student Counts Average BOCES Tuition

Totals

Elementary

$99,362

$2,285,316

Middle School

$99,362

$1,589,785

High School

$115,147

$1,727,211

Total

$5,602,312

Total OWL Program Cost

$2,522,202

Difference

$3,080,110

Student Services 2026-27 Preliminary Budget ● Includes all K-12 psychologists, social workers, nursing staff, and guidance counselors, along with occupational and summer school educational expenditures.

Student Services 2026-27 Stafﬁng Comparison 2018-19

2026-27

Guidance Counselors

Social Workers*

Psychologists*

23.8

Total

57.8

Enrollment

8198

*7509

Behavior Specialists*

*Does not include OWL stafﬁng *Projected

Student Services

2026-27 Preliminary Budget Salaries ✓ Salaries are reduced ■ Breakage from several retirements in the mental health areas ■ Reduction through attrition as well in the social worker area

Non-Instructional Salaries ✓ Small contractual increase

■ Breakage from retirement and movements have offset increases

BOCES

✓ Tuition costs for occupational education are up, but…. ■ Budget reduction on this line ■ We have over budgeted based on actual student enrollment in programs ✓ BOCES summer school has a small cost increase

Supplies/Equipment/Contractuals ✓ No reductions in these areas based on building budget requests

Student Services Budget Numbers 2024-25

2025-26

2026-27

Instructional Salaries

$ 6,558,900

$ 6,695,300

$ 6,484,000

$ (211,300)

-3.16%

Non-instructional Salaries

$ 1,923,560

$ 1,720,000

$ 1,755,000

$ 35,000

2.03%

Equipment

$ 6,500

$ 5,250

0.00%

Supplies

$ 51,220

$ 44,410

0.00%

BOCES Services

$ 2,185,000

$ 2,195,000

$ 2,000,000

$ (195,000)

-8.88%

Contractuals

$ 359,700

$ 355,950

0.00%

$ 11,084,880

$ 11,015,910

$ 10,644,610

$ (371,300)

-3.37%

Totals

Variance

% Change

Instructional Technology 2026-27 Preliminary Budget

● Includes all technology support staff along with BOCES technology expenditures staff and student devices, software, networking, cybersecurity, notification systems, copier expenditures and cloud computing services.

Instructional Technology 2026-27 Preliminary Budget

Stafﬁng

✓ 18 AV and Technology Team members ✓ Down 1.0 FTE for 2026-27 ✓ Limiting professional development opportunities to reign in costs

BOCES

✓ Three large cost drivers ■ Network monitoring ■ Software-Instructional and Support ● Increases range from 7% to 100% cost increases ■ Monthly ﬁber payments ● Almost all expenditures are BOCES aidable, so cuts are really 35 cents on the dollar ■ Budget increase is tight on the BOCES line item ■ Savings in one area to pay for the increases in other areas

Instructional Technology 2026-27 Preliminary Budget

Copier Review

✓ Five-year lease cycle is due for renewal ✓ Xerox software has given us great data on usage ✓ On average our centralized printing is $500,000 per year ✓ 205 copiers up for replacement ■ Replacing 169 devices based on usage patterns ■ Reorganizing large machines into a print shop at Schroeder ■ The reduction of machines will save an estimated $100,000 a year ■ Using the savings to help offset many of the rate increases for software products and operating systems through BOCES ■ Will also help in the future as we look to bring several outsourced printing jobs to be done in-house

Instructional Technology Budget Numbers 2024-25 Salaries-Instructional

2025-26

2026-27

Variance

% Change

$ 473,200

$ 490,000

$ 505,000

$ 15,000

3.06%

$ 1,483,600

$ 1,500,000

$ 1,512,000

$ 12,000

0.80%

$ 170,000

0.00%

$ 150,000

0.00%

Contractuals

$ 9,000

0.00%

Conferences

$ 9,000

0.00%

Supplies

$ 12,875

$ 11,000

0.00%

BOCES Services

$ 4,830,000

$ 5,250,000

$ 5,500,000

$ 250,000

4.76%

Total

$ 7,137,675

$ 7,589,000

$ 7,866,000

$ 277,000

3.65%

Salaries-Non Instructional Equipment Software

1:1 State Aid Reimbursement

Athletics & Curricular Activities

2026-27 Preliminary Budget ● Includes all stipends for extracurricular programs, coaching salaries, supervision of events, uniforms, supplies, athletic training contract staff, athletic streaming services, game officials, and Section V administrative expenditures.

Athletics & Co-Curricular 2026-27 Preliminary Budget

Stafﬁng

✓ No additional coaching positions ✓ All salary increases are contractually required ✓ Not a lot of room for reduction unless we discuss limiting teams/events

Contractuals/Supplies ✓ Reductions on the BOCES budget for event streaming to limit the increase ✓ All of the contractual expenses are contractually locked in for pricing and going up ■ ofﬁcials fees (only can go down if we have less games=less teams) ■ tournament and event registration fees ■ training contract ■ repairs to equipment ✓ Budget lines remain ﬂat, but prioritizing will be needed on the supply and contractual line items ✓ Will have to stretch the department allocations

Athletics & Co-Curricular Budget Numbers 2024-25

2025-26

2026-27

$ 2,654,200

$ 2,710,000

$ 2,760,000

$ 50,000

1.85%

Equipment

$ 61,700

0.00%

Supplies

$ 269,000

$ 219,000

0.00%

BOCES Services

$ 75,000

$ 80,000

$ 90,000

$ 10,000

12.50%

Contractuals

$ 483,600

$ 482,100

0.00%

$ 3,543,500

$ 3,552,800

$ 3,612,800

$ 60,000

1.69%

Instructional Salaries

Totals

Variance

% Change

Slice of the Workshop #2 Budget Breakdown

$110,047,515

Workshop #1

$110,572,390

Updated Total

$116,517,035

Workshop #2

$227,089,425

Total Draft Budget

$6,823,000 Increase 3.10% Increase Over the 2025-26 Budget

Review of the Budget Increases Offset by an increase in building aid

Budget Next Steps Finalize Stafﬁng ✓ Always reﬁning elementary sections as K enrollment numbers roll in ✓ Course requests at the secondary level also can change budgetary numbers between now and the next workshop ✓ Continue to reﬁne all areas (including workshop #1 & #2 areas)

Other Items ✓ April 1 State Budget Deadline-passed by Workshop #3? ✓ Finalize state aid that is dependent upon on 2025-26 expenditure estimates ✓ Estimate tax impacts of our levy limit and any other tax changes ✓ Final BOCES service meetings and pricing ﬁnalization

Continuing for 2026-27

Multipart Series

Next Up……

Workshop #3

Budget Adoption

Budget Materials

Budget Hearing

Budget Vote

April 7

April 14

Published

May 5

May 19

May 1

Thank You Questions?

Budget Website

End of document