2025-26 Budget Workshop #2 (1).pdf

Budget Workshop #2 March 18, 2025

Agenda ✓ State Budget Update ✓ Breaking Down The BOCES ✓ Instructional Areas ✓ Draft Total ✓ Questions

Legislative Budget Comparisons Similarities ★ Foundation Aid ○ 2% (Governor's Proposal) to 2.9% Assembly ○ 2%(Governor's Proposal) to 3% Senate ★ BOCES aidable salary cap from $30,000 to $60,000 (differ on the implementation year) ★ Funding for universal school meals ★ Increasing funding for library materials aid ★ Allocating funds to pay down prior year aid claims (Webster owed $843,000) ★ Adjustments to student smart device ban by the Governor ★ Expanding grade coverage and per pupil allocations for special services aid for Career & Technical Education in non-component districts (BOCES)

Legislative Budget Comparisons Differences Assembly

★ Revisions to the Foundation Aid formula ○ Increase weighting for ELL students ○ Revising regional cost index-1.141 for us ○ Phasing out the Income Wealth Floor ★ UPK funding per pupil to $10,000 per pupil

Senate

★ Revisions to the Foundation Aid formula ○ Adjust regional cost index only for Hudson Valley and New York City Regions ★ Capital Outlay threshold moved from $100K to $250K ★ UPK funding per pupil to $6,700 ★ Multiple adjustments to Zero Emissions Bus ○ Granting commissioner the authority to approve implementation delays ○ Independent battery range estimates ○ Transportation Aid for district electriﬁcation plans

Legislative Budget Comparisons Differences Assembly

★ No further highlights

★ Retiree income cap

Senate

○ Permanently move from $35,000 to $65,000 for all public employees ○ Move waiver date until 2027 (2 years) for all school and BOCES employees ★ Require all Industrial Development Agencies (IDA) to include school district representation on their boards ○ COMIDA-Imagine Monroe for our area ★ Expand Medicaid eligibility reimbursements for certain services

BOCES 101

Administrative Budget ✓ All Monroe 1 districts share the administrative costs ○ BOCES administrative salaries, equipment, supplies, contractuals ○ Largest portion is the charge for all BOCES employees retiree health insurance

✓ Cost share is based on RWADA ○ Resident Weighted Average Daily Attendance ○ Webster has a 19% (largest) share of the costs ○ Fluctuations can happen as it is proportionate of all 10 districts’ RWADA calculation ○ Shifts in any district’s enrollment can shift costs up or down

Everything Built on a COSER ✓ What is a COSER? ○ It’s a cooperative service agreement between BOCES and the districts ○ A shared service approved by SED to which districts may subscribe and receive BOCES aid

✓ Types of COSERs ○ 101-199 Occupational Education Programs (Foreman Center) ○ 201-299 Special Education Programs (not eligible for BOCES aid) ○ 301-399 Itinerant Services(ex..OT/PT support, various other therapies-also not eligible for BOCES aid) ○ 401-499 General Education (ﬁeld trips, specialized educational programs such as distance learning) ○ 501-599 Instructional Support (professional development, student-centered technology) ○ 601-699 Non Instructional Support (most of our technology)

BOCES Aid Formula State Average of Assessed Valuation

= .639 BOCES Aid Ratio Total Eligible Expenses X Aid Ratio = BOCES Aid

Key BOCES Concepts ✓ All BOCES revenue comes from the districts ✓ Incentive to participate in shared services ✓ Formula is based on the wealth of the district ○ The higher the aid ratio is indicative of a property-poor district

✓ The BOCES aid cycle is unique ○ Expenses spent in 2023-24 ○ Becomes BOCES state aid in 2024-25 ○ However, not all aid shows up in 2024-25 ○ Broken into 3 payments ■ 25% in February 2025, 30% in June 2025, and 45% in September 2025 (That’s right-2025-26 year) ○ Aid is paid to BOCES, who then turns around and sends a check to the districts

✓ District’s approve BOCES budget in April ✓ Could spend hours going over the uniqueness of BOCES in NYS ✓ Questions?

Curriculum

2025-26 Preliminary Budget ● Includes Assistant Superintendent 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

2025-26 Preliminary Budget

Stafﬁng Changes ✓ Budget includes: ✓ One retirement that will not be replaced ✓ One retirement that is being accounted for salary breakage ✓ Year over Year increase less than contractual requirements due to breakage ✓ Non-instructional staff going up at a higher rate than contractual requirements ⚬ Transfers into open positions created a higher overall salary cost ⚬ They were not new hires so no breakage on this budget line

BOCES/Supplies/Curriculum

✓ Much of our professional development is funneled through BOCES for aid purposes ✓ Largest cost drivers for next year: ○ CKLA curriculum support with trainings and materials ○ School Improvement Workshops & Coordination ✓ Contractual spending will be decreased next year to further tighten our budget.

Curriculum Budget Numbers Category Instructional Salaries

2023-24

2024-25

2025-26

Variance

% Change

$1,931,000

$2,139,000

$2,183,000

$ 44,000

2.06%

Non-instructional Salaries

$380,600

$492,330

$550,000

$ 57,670

11.71%

Supplies

$50,000

$40,000

$ (10,000)

-20.00%

Contractuals

$70,000

0.00%

Professional Development

$167,000

$172,000

$182,000

$ 10,000

5.81%

BOCES Services

$330,000

$346,500

$375,000

$ 28,500

8.23%

$2,928,600

$3,269,830

$3,400,000

$130,170

3.98%

Totals

Cost increase for Basket Road Tutoring Center

Instructional Budget 2025-26 Preliminary Budget ● Includes all PK-12 staffing, substitutes, tutoring, textbook expenditures, BOCES instructional support services, centralized departmental budgets and building budget allocations

Instructional Budget Historical Reference

22-23 Budget Hearing

19-20 Budget Hearing

23-24 Budget Workshop #2

21-22 Budget Hearing

Instructional

2025-26 Preliminary Budget

Instructional Priorities

✓ Maintain as much of what was added over the last ﬁve ﬁscal years ✓ Address areas of uncertainty around federal funding ✓ Right size spending and stafﬁng for enrollment realities

Building Budgets ✓ Buildings can decide where they allocate their funding across multiple budget lines ✓ Includes: Equipment, Supplies, Enrichment, Cultural Arts, Textbooks, Library ✓ This year funding was adjusted away from a per pupil allocation ■ Reductions were allocated on an overall enrollment basis ■ Each building had the capacity to make local decisions with their funding ■ Utilized last year’s total budget for the buildings and made a reduction ■ You will on the line items where mosts of the reductions came from

Elementary Class Size

2025-26 Preliminary Estimates * Excludes PK

Grade Level

Projected Enrollment

Class Average

K

497

1st

516

2nd

502

3rd

531

4th

550

5th

545

Overall Average

3,141

Instructional

2025-26 Preliminary Budget

Salary Increases ✓ Instructional Salaries

⚬ Reductions through attrition and retirement breakage ✓ Non-instructional up for two reasons ⚬ Minimum wage and higher starting wages

BOCES

✓ Trending just below a 5% increase ⚬ Student Management System increase ⚬ BOCES Data Certiﬁcation ⚬ Homeschool Coordination Service

Equipment

✓ This is an area where many buildings decided to cut back ■ Maintained centralized instructional lines for ● Science curriculum and musical instruments

Supplies/Contractuals

✓ Supplies budgets reduced across the buildings and central instructional areas ✓ Contractuals expenses show a slight increase as reductions did not fully offset increases ■ Commencement expenses

Instructional Budget Numbers Category

2023-24

2024-25

2025-26

Instructional Salaries

$ 54,545,500

$ 56,586,965

$ 55,900,850

$ (686,115)

-1.2%

Substitutes

$ 1,200,000

0.0%

Non-instructional Salaries

$ 3,063,600

$ 3,275,000

$ 3,665,000

$ 390,000

11.9%

Equipment

$ 612,200

$ 608,200

$ 251,350

$ (356,850)

-58.7%

Supplies

$ 1,284,440

$ 1,338,275

$ 1,053,055

$ (285,220)

-21.3%

Tuition

$ 125,000

$ 140,000

$ 15,000

12.0%

Enrichment/Cultural Arts

$ 120,200

$ 121,060

$ 94,200

$ (26,860)

-22.2%

$ 632,300

$ 628,300

$ 566,205

$ (62,095)

-9.9%

BOCES Services

$ 1,050,000

$ 1,100,000

$ 50,000

4.8%

Contractuals

$ 489,900

$ 489,055

$ 501,575

$ 12,520

2.6%

$63,123,140

$65,421,855

$64,472,235

$ (949,620)

-1.5%

Textbooks

Totals

1:1 State Aid Reimbursement

Variance

% Change

Library Budget Numbers 2023-24

2024-25

2025-26

$ 1,266,600

$ 1,247,320

$ 1,129,150

$ (118,170)

-9.5%

Library Supplies

$ 102,885

$ 112,910

$ 78,920

$ (33,990)

-30.1%

Library Materials

$ 53,620

$ 54,145

$ 37,215

$ (16,930)

-31.3%

BOCES Services

$ 275,000

0.0%

$ 1,698,105

$ 1,689,375

$ 1,520,285

$ (169,090)

-10.0%

Salaries-Instructional

Total

Variance

% Change

2025-26 Preliminary Library Budget ✓ Salary reductions are through breakage and attrition of unﬁlled support positions ✓ Library materials and supply reductions are in line with other building budget reductions ✓ No increase projected for BOCES database services next year ✓ Overall funding support is in line with 2019-20 levels

Special Education

2025-26 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

2025-26 Preliminary Budget Salaries ✓ Salaries are up higher than contractual amounts ■ Reduce reliance on IDEA (Federal Grant) by 3 FTE (added positions) ■ Worried about potential loss of funding during the year

Non-Instructional Salaries ✓ Paying a premium for special education support positions ✓ Also had some staff that were misallocated and have been moved to the appropriate special education budget

Contractuals/BOCES ✓ Private Placement tuition is stable (Norman Howard, Mary Cariola) ✓ BOCES placements also no increase for next year

Supplies ✓ Small reduction in supply lines as all are necessary for continuation of yearly mandated operations

Special Education Budget Numbers Category

2023-24

2024-25

2025-26

Instructional Salaries

$ 12,040,000

$ 12,989,330

$ 13,737,300

$ 747,970

5.76%

Non-instructional Salaries

$ 2,318,200

$ 2,525,150

$ 2,950,000

$ 424,850

16.82%

Equipment

$ 42,000

0.00%

Supplies

$ 61,780

$ 60,380

$ 59,595

$ (785)

-1.30%

Tuition

$ 2,025,000

0.00%

BOCES Services

$ 5,200,000

$ 6,200,000

0.00%

Contractuals

$ 116,600

0.00%

$ 21,803,580

$ 23,958,460

$ 25,130,495

$ 1,172,035

4.89%

Totals

Variance

% Change

Student Services 2025-26 Preliminary Budget ● Includes all K-12 psychologists, social workers, nursing staff, and guidance counselors along with occupational and summer school educational expenditures.

Student Services

2025-26 Preliminary Budget Salaries ✓ Salaries are below the contractual amounts ■ Breakage from several retirements in the mental health area ■ Reduction through attrition as well in the psychology area

Non-Instructional Salaries ✓ Salaries are signiﬁcantly lower ■ Staff has been appropriately allocated to the special education budget

BOCES

✓ Tuition costs for occupational education were up ■ Budget neutral due to right sizing enrollment requests ■ We have over budgeted based on actual student enrollment in programs ✓ BOCES summer school has a small cost increase

Supplies/Equipment/Contractuals ✓ Reductions in these areas based on building budget requests

Student Services Budget Numbers Category

2023-24

2024-25

2025-26

Variance

% Change

Instructional Salaries

$ 6,387,125

$ 6,558,900

$ 6,698,300

$ 139,400

2.13%

Non-instructional Salaries

$ 1,699,700

$ 1,923,560

$ 1,720,000

$ (203,560)

-10.58%

Equipment

$ 6,500

$ 5,250

$ (1,250)

-19.23%

Supplies

$ 51,220

$ 44,410

$ (6,810)

-13.30%

BOCES Services

$ 2,085,000

$ 2,185,000

$ 2,200,000

$ 15,000

0.69%

Contractuals

$ 359,700

$ 355,950

$ (3,750)

-1.04%

$ 10,589,245

$ 11,084,880

$ 11,023,910

$ (60,970)

-0.55%

Totals

Instructional Technology 2025-26 Preliminary Budget

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

Instructional Technology 2025-26 Preliminary Budget

Stafﬁng

✓ 20 AV and Technology Team members ✓ Budgeting for 19 with a retirement coming up in 2025-26 ✓ Limiting professional development opportunities to reign in costs

BOCES ✓ Three large cost drivers ■ Network monitoring ■ Software-Instructional and Support ■ Monthly ﬁber payments ● Trying to reduce where we can ● Almost all expenditures are BOCES aidable, so cuts are really 35 cents on the dollar

Instructional Technology Budget Numbers Category

2023-24

Salaries-Instructional

2024-25

2025-26

Variance

% Change

$ 459,700

$ 473,200

$ 490,000

$ 16,800

3.55%

$ 1,449,000

$ 1,483,600

$ 1,500,000

$ 16,400

1.11%

$ 170,000

0.00%

Software

$ 150,000

0.00%

Contractual

$ 9,000

0.00%

Conferences

$ 9,000

0.00%

Supplies

$ 13,875

$ 12,875

$ 11,000

$ (1,875)

-14.56%

BOCES Services

$ 4,600,000

$ 4,830,000

$ 5,250,000

$ 420,000

8.70%

Total

$ 6,860,575

$ 7,137,675

$ 7,589,000

$ 451,325

6.32%

Salaries-Non Instructional Equipment

1:1 State Aid Reimbursement

Athletics & Curricular Activities

2025-26 Preliminary Budget ● Includes all stipends for extra curricular 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 2025-26 Preliminary Budget

Stafﬁng

✓ No additional coaching positions ✓ All salary increases are contractually required ✓ Not a lot of room for reduction unless we talk 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 ■ ofﬁcials fees (only can go down if we have less games=less teams) ■ tournament and event registration fees ■ training contract ■ repairs to equipment ✓ Reduction in supplies

Athletics & Co-Curricular Budget Numbers 2023-24

2024-25

2025-26

$ 2,583,700

$ 2,654,200

$ 2,710,000

$ 55,800

2.10%

Equipment

$ 61,700

0.00%

Supplies

$ 219,000

$ 269,000

$ 219,000

$ (50,000)

-18.59%

BOCES Services

$ 65,000

$ 75,000

$ 80,000

$ 5,000

6.67%

Contractuals

$ 483,600

$ 482,100

$ (1,500)

-0.31%

$ 3,413,000

$ 3,543,500

$ 3,552,800

$ 9,300

0.26%