Budget Workshop #1 March 4, 2025
Agenda ✓ Data Dive For State Aid Purposes ✓ Operational Expenditure Areas ✓ Benefits ✓ Questions
Foundation Aid Update Time Frame
Total Dollar Amount
November Database Estimate
$47,098,396
January Governor Proposal (2%)
$47,622,591
Variance Between Nov. & Gov.
$524,195
February Database Estimate
$47,007,485
Updated Difference with Gov.
$615,106
What Changed? ✓ Governor’s 2% minimum is a higher increase than the formula ○ Will this still be true next fall when the formula is finalized for 2025-26?
✓ Consumer Price Index changed (3.1% to 2.95%) ✓ What does this mean for Webster ○ We are now in the “Hold Harmless” group ✓ Let’s look at how we got there ○ 5 part data dive
First UpEnrollment Vs. Formula Enrollment (Total Wealth Pupil Units)
Religious Exemption
Covid
Next Up Wealth FactorsTotal Assessed Value and Total Gross Income
Part 3-Wealth Factors are allocated to Pupil Counts
Combined Wealth Ratio (CWR)
CWR High Points
Why does one CWR high point mean more than the other?
All Data Leads to Foundation Aid
CWR High Points
2018-19-Not Fully Funded vs. 2025-26 Estimate Fully Funded
✓ NYS does not make it easy! ✓ This is a lot to digest ✓ Questions?
On To Budget Now…
Central Services 2025-26 Preliminary Budget
Central Services
2025-26 Preliminary Budget
BOCES
✓ Largest part of our central budget ✓ Includes all of our required BOCES administrative costs ✓ Two of our largest operating software platforms WinCap & Frontline
Liability & Student Accident Insurance ✓ Trending very high ⚬ Very litigious environment in New York State ⚬ Child Victims Act claims are an industry wide issue ⚬ Student accident claims also spiking ⚬ 12.5% increase over last year
Supplies and Contractuals ✓ Reduction in supply line budget across all areas ✓ Contractual reductions offset by required increases for auditing services
Salaries ✓ Non-Instructional salaries on pace with minimum wages increases & market demands ✓ Instructional salary increase due to promotion and movement of certified staff member
Central Services Budget Numbers Category Instructional Salaries
2023-24
2024-25
2025-26
Variance
%Change
$ 635,800
$ 733,000
$ 789,500
$ 56,500
7.71%
$ 1,096,300
$ 1,053,755
$ 1,098,500
$ 44,745
4.25%
Supplies
$ 46,210
$ 46,210
$ 37,000
$ (9,210)
-19.93%
Contractuals
$ 667,150
$ 667,150
$ 669,000
$ 1,850
0.28%
Insurance
$ 638,000
$ 689,040
$ 775,000
$ 85,960
12.48%
BOCES Services
$ 1,980,000
$ 1,990,000
$ 2,017,000
$ 27,000
1.36%
Total
$ 5,063,460
$ 5,179,155
$ 5,386,000
$ 206,845
3.99%
Non-Instructional Salaries
Buildings & Grounds 2025-26 Preliminary Budget
Buildings & Grounds
2025-26 Preliminary Budget
Staffing
✓ We have multiple openings in the custodial and cleaner areas, especially on second shift ✓ B&G is staffed to their minimums
Creative Solution ✓ Data from work order system and budget requests tell a story ✓ We can better utilize the facilities budget to drive more aid! ✓ How do we do this? ■ Reduce the repair and building project contractual lines by $500,000 ■ Move that to the transfer to capital line under the debt service area of the budget ■ Mini-capital projects will drive $350,000 in building aid ■ More to follow…
Buildings & Grounds Budget Numbers 2023-24
2024-25
2025-26
$7,245,575
$7,597,900
$8,095,000
$497,100
6.54%
Equipment
$325,000
$325,000
$325,000
$0
0.00%
Fuel
$110,000
$110,000
$110,000
$0
0.00%
Natural Gas
$1,725,000
$1,725,000
$1,725,000
$0
0.00%
Electricity
$725,000
$725,000
$725,000
$0
0.00%
Contractuals
$654,000
$654,000
$529,000
($125,000)
-19.11%
Supplies
$653,000
$653,000
$643,000
($10,000)
-1.53%
Repairs
$625,000
$625,000
$240,000
($385,000)
-61.60%
BOCES Services
$435,000
$440,000
$470,000
$30,000
6.82%
$12,497,575
$12,854,900
$12,862,000
$7,100
0.06%
Non-Instructional Salaries
Total
Variance
% Change
Contractual & Repair Reductions that will be moved to the transfer to capital budget lines
Buildings & Grounds
2025-26 Preliminary Budget
Salary Increases ✓ Keeping pace with the changes in minimum wage
BOCES ✓ Trending higher than normal ⚬ All of our facilities management systems are networked ⚬ Creates a larger year over year cost to maintain ⚬ HVAC systems, security systems, visitor management system
Equipment ✓ Maintained at current budget levels ■ All expenses are for health, safety, & continuation of operations
Supplies ✓ Small reduction in supply budget ■ Capital project work has allowed us to reduce this part of the budget
Buildings & Grounds
2025-26 Transfer to Capital Projects
$500,000 Transfer Project ✓ Webster Schroeder High School ■ Replace lighting in Gymnasium and auxiliary spaces ■ Replace electrical panels in Gymnasium, east wing, boiler room ■ Upgrade two HVAC units on the roof ● Purpose-Energy savings with improvement in the viewing environment
$100,000 Capital Outlay Project ✓ Plank North
■ Elevator lift in the cafetorium ■ LED lighting conversion
Transportation
2025-26 Preliminary Budget
Transportation
2025-26 Preliminary Budget Salaries ✓ Right sizing based on driver shortage ✓ Increase is much smaller because of that ✓ Also significant breakage on salaries
Contract Transportation ✓ BOCES doing fewer runs for the district so there is a reduction there ✓ Third party vendor also limited in capacity so a reduction there as well
Contractuals
✓ Increase in radio tower rental cost ✓ Auto insurance premiums increasing greatly ■ Poor experience rating combination with market factors
Supplies ✓ No reduction in supply lines as all are necessary for continuation of yearly operations
Transportation Budget Numbers 2023-24 Non-Instructional Salaries
2024-25
2025-26
Variance
% Change
$5,848,400
$5,976,300
$6,005,000
$28,700
0.48%
Supplies
$273,900
$273,900
$273,900
$0
0.00%
Insurance
$90,000
$90,000
$125,000
$35,000
38.89%
Fuel
$750,000
$750,000
$750,000
$0
0.00%
Contractuals
$230,250
$230,250
$237,700
$7,450
3.24%
BOCES Contract Transportation
$1,325,000
$1,325,000
$1,250,000
($75,000)
-5.66%
Totals
$8,517,550
$8,645,450
$8,641,600
($3,850)
-0.04%
Debt Service 2025-26 Preliminary Budget
Debt Service
2025-26 Preliminary Budget
Bus Borrowing
✓ Slight reduction from last year ✓ Fewer buses purchased this year
Capital Borrowing ✓ 3 projects officially on the books ✓ 2014, 2016, & 2018 Project Votes are what make up our capital debt ✓ No borrowing yet for the 2023 project as we have not had significant expenditures yet
Transfers ✓ $600,000 Transfer to Capital ■ $100K project plus the new $500K project ✓ $240,000 Transfer to the Federal fund ■ The local portion of summer programs for students with disabilities
Debt Service Budget Numbers Description
2023-24
2024-25
2025-26
Variance
Principal-Construction
$7,520,000
$5,545,000
$6,325,000
$780,000
Interest-Construction
$4,282,400
$4,340,525
$4,319,725
($20,800)
Total Construction Debt
$11,802,400
$9,885,525
$10,644,725
$759,200
Principal-Bus Bonds
$1,607,500
$1,610,000
$1,530,000
($80,000)
Interest-Bus Bonds
$153,000
$171,240
$161,545
($9,695)
Total Bus Borrowing Debt
$1,760,500
$1,781,240
$1,691,545
($89,695)
Total Debt Service
$13,562,900
$11,666,765
$12,336,270
$669,505
Transfer to Capital
$100,000
$100,000
$600,000
$500,000
Transfer to Federal Fund
$240,000
$240,000
$240,000
$0
Total Transfers
$340,000
$340,000
$840,000
$500,000
Community Education
2025-26 Preliminary Budget
Community Education 2025-26 Preliminary Budget
Staffing
✓ All costs driven by minimum wage ✓ Paying above that to compete with competitors ✓ Very few full time employees in this budget (5 FTE)
Other Budget Items ✓ Reduced where practical ■ Less contractual instructors and more part time staff ■ Supply lines reduced on non-essential items ■ 95% of supplies are for pool chemicals ■ Equipment line not reduced ● If something breaks the whole pool goes down ● Health and safety item
Community Education Budget Numbers Category
2023-24
2024-25
2025-26
Variance
% Change
Non-Instructional Salaries
$ 978,100
$ 1,012,900
$ 1,099,000
$ 86,100
8.50%
Equipment
$ 25,000
$ 25,000
$ 25,000
$0
0.00%
Supplies
$ 38,500
$ 45,000
$ 43,000
$ (2,000)
-4.44%
Contractuals
$ 75,600
$ 75,600
$ 65,600
$ (10,000)
-13.23%
$1,117,200
$1,158,500
$1,232,600
$ 74,100
6.40%
Totals
Employee Benefits
2025-26 Preliminary Budget
Benefit Updates Pensions ✓ Salaries drive rates
✓ TRS flat, ERS up ✓ Increases in both area
Healthcare ✓ RASHP II plans up 14.4%
✓ Projecting double digit increases for next January as well ✓ RASHP 1 retiree plans look to stabilize for next January as well with no impending Medicare changes ✓ HRA contributions down, HSA contributions up
Other Items ✓ Worker’s Compensation with a year over year decrease
✓ Small % increase in dental rates and life insurance plans ✓ Buyouts have also increased ✓ Retirement benefits guaranteed and can no longer be budgeted through next year breakage but offset by current year salary breakage
TRS-9.59% of total payroll Projected 2025-26 Bill: $8,550,000
*Average-10.77%
*Since 1978
ERS-16.5% of total payroll Projected 2025-26 Bill: $3,900,000
*Average-10.11%
*Since 1978
Healthcare Budget
2025-26 Preliminary Budget
Retiree Plans
✓ RASHP 1 (Medicare Plans) increases expected ✓ Not projecting any additional changes to Medicare for next year ✓ Inflation Reduction Act changes will impact for years
Active Employee Plan ✓ Always difficult to budget for ■ January 1-December 31 fiscal year creates budgeting challenges ■ All districts in the consortium have to make educated estimates on what will happen the second half of the school fiscal year (July 1-June 30) ■ We have a large enough population that movement between plans swings year to year increases ● There are cost differences associated with every change, we have 100’s of changes a year! ● The next two fiscal years should present budget challenges as rates are not predicted to come down from the mid teen’s for percentage increases
Start of RASHP 2
FICA Payroll Tax-The Hidden Cost
2023-24
2024-25
2025-26
$ Variance
ERS
$ 2,900,000
$ 3,364,885
$ 3,900,000
$ 535,115
TRS
$ 7,695,000
$ 8,162,100
$ 8,550,000
$ 387,900
FICA
$ 7,812,000
$ 8,124,480
$ 8,900,000
$ 775,520
Worker's Comp
$ 1,450,000
$ 1,300,000
$ 1,200,000
$ (100,000)
Life Insurance
$ 45,000
$ 45,000
$ 50,000
$ 5,000
Unemployment
$ 140,000
$ 140,000
$ 140,000
$-
Health
$ 29,770,800
$ 30,653,260
$ 36,110,000
$ 5,456,740
Dental
$ 1,181,000
$ 1,181,000
$ 1,216,430
$ 35,430
Buyouts
$ 950,000
$ 1,100,000
$ 1,250,000
$ 150,000
HRA 105 Plans
$ 900,000
$ 900,000
$ 800,000
$ (100,000)
Flexible Spending Administration
$ 80,000
$ 85,000
$ 85,000
$-
$ 700,000
$ 700,000
$ 62,901,430
$ 7,845,705
Retirement Benefit Total
$ 52,923,800
$ 55,055,725
$104,217,750 Total Presented This Evening
Albany Updates Foundation Aid
✓ Will we get more than 2%? ■ 3% gets us another $168,000 in aid ■ 4% is estimated at $600,000 over the Governor’s current proposal
On time Budget ✓ Will we get more than 2%?
Other Items ✓ Will we get more than 2%?
Next Up……
Workshop #2
Workshop #3
Budget Adoption
Budget Hearing
March 18
April 8
April 22
May 13
Thank You Questions?
Budget Website