2024-25 Budget Public Hearing
May 7, 2024
Webster Central School District
May 7,2024
Three Part Budget /Contingent Budget
Budget Timeline Recap
Revenues
Budget Accomplishments
Propositions
Webster Central School District
Budget Process
Budget Thought Process May 7, 2024
“The future ain’t what it used to be” Webster Central School District
Yogi Berra
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
First two workshops held Community and Staff forum Final Workshop held and budget Summary Presentation Shared to opened for the month for budget First Draft of the Tax Cap Formula adopted by the BOE Staff submitted comments Tonight- Budget Hearing May 21-Vote
Budget Guidelines May 7, 2024
✓ Work within the tax cap ✓ Maintain small class size initiative ✓ Preserve previously added positions ✓ Support the instructional continuum K-12 ✓ Transition from federal stimulus funding to sustainability ✓ Use data on instructional and operational programs to assist in the budget ✓ Preserving the fiscal integrity of the school district for years to come ✓ Looking for ways to deliver services in a more cost effective manner
Webster Central School District
development
Budget Accomplishments May 7, 2024
✓ Preserves all positions added through federal funds ✓ Elementary Class Size reduction continued ✓ 3 Positions for expanded special education continuum K-12 ✓ Additional seats at BOCES for special education placements ✓ Professional development funding for curriculum support ✓ Supporting increased costs in co-curricular programs & athletics ✓ Tax Cap Compliant
Webster Central School District
✓ Continued investment in Instructional Technology needs
State Budget Updates ✓ A majority of school district BOE’s had already approved budgets
May 7, 2024
✓ Was completed past the April 1 deadline (April 19) ✓ What impacts? ○ Some foundation aid was restored, but formula was manipulated ○ SUNY (not SED) tasked with conducting a review of the formula ■ Non-Binding results of the review ○ $10 million for teacher centers science of reading ○ Retiree earnings cap extended one year ○ Study to consolidate pre-k funding streams
Webster Central School District
○ School Based Mental Health Centers
May 7, 2024
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 services, and transfers to capital funds
Webster Central School District
Administrative
Three Part Breakdown May 7, 2024
Headers
Body Copy
Merriweather
Alegreya Sans Medium
79%
14%
Administrative
Program
Capital
$15,205,444
$167,264,813
$28,535,813
Webster Central School District
7%
Administrative Budget 2022-23
2023-24
2024-25
Variance
% Change
Board of Education and Clerk
$26,435
$26,435
$26,435
$0
0.00%
Superintendent's Office
$339,459
$349,300
$346,000
-$3,300
-0.94%
Business Administration
$1,088,135
$1,110,800
$1,150,800
$40,000
3.60%
Legal Services
$175,000
$175,000
$175,000
$0
0.00%
Personnel Services
$733,973
$789,475
$812,230
$22,755
2.88%
Public Information and Services
$330,889
$334,450
$339,650
$5,200
1.55%
Headers Merriweather
Body Copy
Alegreya Sans Medium
$607,533
$638,000
$689,040
$51,040
8.00%
School Association Dues
$55,000
$55,000
$55,000
$0
0.00%
Assessments on School Property
$10,000
$10,000
$10,000
$0
0.00%
BOCES Administrative Costs
$1,575,000
$1,575,000
$1,575,000
$0
0.00%
Supervision
$4,893,290
$4,976,450
$5,134,510
$158,060
3.18%
Benefits
$4,159,684
$4,329,196
$4,891,779
$562,583
13.00%
Total Budget
$13,994,398 $14,369,106 $15,205,444
$836,338
5.82%
Webster Central School District
Unallocated Insurance
May 7, 2024
Administrative Category
Program Budget 2023-24
2024-25
Curriculum
$2,793,708
$2,928,600
$3,269,830
$341,230
11.65%
Instruction
$56,007,954
$58,146,690
$60,287,345
$2,140,655
3.68%
Special Education
$20,374,918
$21,803,580
$23,958,460
$2,154,880
9.88%
Occupational Education
$1,850,000
$2,000,000
$2,100,000
$100,000
5.00%
Summer School
$265,000
$265,000
$265,000
$0
0.00%
Library
$1,677,634Headers $1,698,105
$1,689,375 -$8,730 Body Copy
-0.51%
Computer Assisted Instruction
$6,203,611
$6,860,575
$7,137,675
$277,100
4.04%
Pupil Services
$7,967,420
$8,324,245
$8,719,880
$395,635
4.75%
Athletics and Co-Curricular
$3,202,695
$3,413,000
$3,543,500
$130,500
3.82%
Transportation
$8,462,835
$8,517,550
$8,645,450
$127,900
1.50%
Recreation
$1,041,864
$1,117,200
$1,158,500
$41,300
3.70%
Benefits
$42,956,645
$44,546,604
$46,249,798
$1,703,194
3.82%
$240,000
$240,000
$240,000
$0
0.00%
$153,044,284 $159,861,149 $167,264,813
$7,403,664
4.63%
Transfers Total Budget
Merriweather
Variance
% Change
Alegreya Sans Medium
Webster Central School District
2022-23
May 7, 2024
Program Category
Capital Budget 2022-23
2023-24
$7,977,439
$8,116,075
Maintenance of Plant
$4,215,355
$4,381,500 Headers
Benefits
$3,886,458
Merriweather
Debt Service
$12,595,523
$13,562,900
Transfers
$100,000
$100,000
$28,774,775
$30,208,475
Total Budget
$4,048,000
$8,322,500
Variance
% Change
$206,425
2.54%
$4,532,400 $150,900 Body Copy
3.44%
Alegreya Sans Medium
$3,914,148
-$133,852
-3.31%
$11,666,765 -$1,896,135
-13.98%
$100,000
$0
0.00%
$28,535,813 -$1,672,662
-5.54%
Webster Central School District
Operation of Plant
2024-25
May 7, 2024
Capital Category
Budget By State Reporting Area-The Where District Expenses Are May 7, 2024
Headers
Body Copy
Merriweather
Alegreya Sans Medium
Webster Central School District
Budget By State Reporting Area-The What District Expenses Are May 7, 2024
Headers
Body Copy
Merriweather
Alegreya Sans Medium
Webster Central School District
1. $211,006,070-Total Budget 3. $6,567,340 Dollar Increase over 2023-24
May 7, 2024
2. 3.21% Increase over 2023-24
3.95% Webster Central School District
State Fiscal Data
Webster Per Pupil
May 7, 2024
Based on 2021-22 financial reporting data
01 $19,513
02 $20,731 County Average
State Average
Webster Central School District
03 $25,870
03
May 7, 2024
Revenues
Webster Central School District
State Aid Updates
May 7, 2024 Webster Central School District
A look back to 2015-16
May 7, 2024 Webster Central School District
Total Revenues 2023-24
2024-25
Sales Tax
$8,000,000
$8,000,000
$8,000,000
$0
0.0%
State Aid
$61,529,924
$67,812,930
$70,431,390
$2,618,460
3.9%
Rental of Property
$265,000
$265,000
$265,000
$0
0.0%
Interest
$150,000
$150,000
$150,000
$0
0.0%
Payments In Lieu of Taxes (PILOTS)
$1,250,000
$1,250,000
$1,250,000
$0
0.0%
Misc Revenues
$1,800,000
$1,800,000
$1,800,000
$0
0.0%
$500,000
$0
$0
$0
$5,500,000
$5,500,000
$5,500,000
$0
0.0%
Property Tax Levy
$116,818,533 $119,660,800 $123,609,680
$3,948,880
3.3%
Total Revenues
$195,813,457 $204,438,730 $211,006,070
$6,567,340
3.2%
Reserves Appropriated Fund Balance
Variance
% Change
#DIV/0!
Webster Central School District
2022-23
May 7, 2024
Revenue Category
May 7, 2024
Contingent Budget
Webster Central School District
Contingent Budget 2024-25 ○ 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 21
May 7, 2024
✓ If voters do not approve the budget, the Board of Education may:
✓ Contingent Budget Cap
Webster Central School District
○ Based on the Tax Levy Limit ○ Tax Levy cannot be greater than the previous fiscal year ■ Levy must remain at $119,660,880 ○ 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 2024-25 May 7, 2024 Webster Central School District
✓ Contingent Budget Cap Calculation ■ $208,907,943 ■ $2,098,127 less than proposed based on necessary reductions ✓ However, the contingent budget would require additional reductions or use of new revenue sources because: ■ Tax levy reverts back to previous year’s (2023-24) amount ■ Loss of $3,948,880 from proposed 2024-25 levy ■ $1,850,753 would be needed in additional revenue/reductions to make up the difference
03
May 7, 2024
Propositions
Webster Central School District
Capital Outlay Project 2024-25 May 7, 2024 Webster Central School District
✓ Next year’s allocation will go towards Schroeder High School: ○ Front entrance ADA accessibility upgrades ○ Will continue this at other secondary schools in future years ✓ Funded by a transfer to capital of $100,000 ✓ Ninth year of doing these projects ○ Receive $75,000 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
Proposition #1
Webster Central School District
✓ 5 International 66 Capacity Conventional Buses ✓ 2 MicroBird 30 Passenger Buses ✓ Both with wheelchair accessibility ✓ Decrease of $400,000 compared to last year ✓ Right sizing the fleet ✓ The cost increase for all buses has been significant ✓ First payments made in 2025-26 fiscal year ✓ When new buses arrive in the Summer, we surplus the correspondingly aged buses
May 7, 2024
$1,200,000:
Board of Education Candidates
Webster Central School District
1. Jeffrey McCaffrey 2. Michele Lowes
May 7, 2024
Community residents will be asked to elect two (2) individuals for 3-year terms beginning July 1, 2024. The names will appear on the ballot in the order below based on random drawing:
May 7, 2024
Vote Reminder May 21, 2024 Webster Schroeder Gymnasium
Webster Central School District
6am - 9pm
Webster Central School District
All Budget Information Can Be Found Here: Webpage
May 7, 2024
Thank you!