2018-2019 Third Draft Budget March 6, 2018€¦ · 2018-2019 Third Draft Budget 2017-2018 Adopted Budget $88,548,072 2018-2019 Third Draft Budget $92,295,592 Budget to Budget Increase

2018-2019

Third Draft Budget

March 6, 2018

2018-2019 Third Draft Budget

2017-2018 Adopted Budget $88,548,072

2018-2019 Third Draft Budget $92,295,592

Budget to Budget Increase 4.23%

Revenue $91,850,507

Tax Levy Increase 2.73%

Budget Gap -$445,085

Updates Since 2nd Draft

The budget gap has been reduced by $44,324 due to a variety of small changes including:

Elimination of AESOP sub registry position

Reduction of textbook expenditures

Reduction of equipment expenditures

Reduction of materials and supplies

Where Do Our Budget Funds Go?

Where Do Our Budget Funds Go? • Salary and Benefits make up about

66% of the budget. • Retirement system contributions

(ERS/TRS) are set by NYS and are 14.9% and 10.63% of payroll respectively.

• Social Security (FICA) is 7.65% of payroll and increases each year.

• Debt Service includes payments and other fees connected with borrowing (EPC, bond projects, TANs, etc).

• These codes make up roughly 80% of the budget.

• To make this a little more concrete, if Health Ins. increases by 8.5% and Salaries increase by 3%, we need to reduce the rest of the budget by over half a million dollars to keep the budget increase at 2%.

Major Budget Area Percentage

Salary (~650 employees) 47.82%

Benefits 17.71%

ERS/TRS 5.76%

BOCES 5.43%

Debt Service 5.39%

Pupil Services 3.42%

Social Security 3.19%

Curriculum & Instruction 2.79%

B&G (Plant Maintenance) 2.51%

Transportation 2.26%

Central Office 1.75%

Technology 1.01%

Interfund Transfers 0.35%

Health Office 0.28%

Athletics/PE 0.24%

Library Media 0.08%

Current Revenue Projections Based on Governor’s Proposal

Revenue2017-2018

Budget

Projected

2018-2019

Budget

$

Difference

%

Difference

State Aid Excluding Building Aid 15,721,024 15,670,613 -50,411 -0.32%

Building Aid 1,839,154 3,053,297 1,214,143 66.02%

Total Aid 17,560,178 18,723,910 1,163,732 6.63%

Interest Earnings 60,000 75,000 15,000 25.00%

Rental Income - San Remo 236,757 243,860 7,103 3.00%

Compensated Absence Reserve 250,000 250,000 0 0.00%

Workers Compensation Reserve 250,000 250,000 0 0.00%

Debt Service Reserve 0 250,000 250,000 N/A

Other Revenue 200,000 215,000 15,000 7.50%

Fund Balance 2,189,353 2,189,353 0 0.00%

Subtotal 20,746,288 22,197,123 1,450,835 6.99%

Tax Levy (2.73% increase) 67,801,784 69,653,384 1,851,600 2.73%

88,548,072 91,850,507 3,302,435 3.73%

Avoiding Fiscal Stress Kings Park fiscal designation:

2017 “No Designation”




2013 “Susceptible to Fiscal Stress”

One way to get on the Fiscal Stress list is to pay operating expenses with reserves and fund balance.

Open Items – Expenditures

Kindergarten Registration (currently estimated at 2017-18 levels)

Retirement Notifications (Month of March)

KPCTA Salary Increase (currently negotiating)

Open Items – Revenue

Tax Levy:

Budgetary decisions may impact the levy throughout the budget process.

Currently we are projecting a 2.73% levy increase.

Calculating the allowable levy increase is a multistep process with exemptions. Capital expenditures such as bus purchases are exempt from the levy cap.

State Aid:

Legislative Proposal typically provides more state aid than the executive budget

Overall Status as of Third Draft Many important variables are still outstanding at this

time (State aid, retirements, negotiations).

It is our goal to:

Propose a tax levy increase that is within the tax cap limitations

Maintain the curriculum and programs that support academic excellence and the District’s mission

Maintain extracurricular activities, art, music, and sports

Overall Status as of Third Draft To maintain what we currently have, we need to close

a gap of $445,085

How will we close this gap?

Continue to review expenditures and look for additional efficiency areas

Additional state aid increases???

Possible employee retirements

Evaluate amount of applied fund balance

2018-2019 Working Budget

Wo

rkin

g S

cho

ol

Dis

tric

t B

ud

ge

t

Sta

te

Aid

R

ou

gh

ly

20%

Ta

x

Le

vy

About $92.3M

Capped at 2.73% with a 2% CPI

EXPENDITURES REVENUES

Won’t know final $$$ until on or about April 1.

Other Revenue

$445K GAP

Allows for maintenance of current programs & services

Limited Wish List While it is unlikely that we will receive any “extra” state

aid this year above and beyond what is required to balance this budget, below are two items for possible consideration:

Additional student mental health support

Reduce amount of applied fund balance/reserves

Additional allocation towards Erate expenditures in Year 1 of 5 year plan

Important Dates Final Budget Workshop *Tuesday, April 10, 2018

Budget Adoption Tuesday, April 17, 2018

Budget Hearing Tuesday, May 1, 2018

Budget Vote Tuesday, May 15, 2018

*Should include final State Aid package for 2018-2019, as the state budget should be finalized by April 1.

Tonight

Topics for Discussion:

Board of Education

Superintendent’s Office

Business Office

PPS

Curriculum

Human Resources

Class Size & Staffing

2018-2019

Board, District Clerk, & Superintendent’s

Budgets

March 6, 2018

Points of Pride Kings Park Pride Established, written District Goals

4 years in a row Voter approved Bond Referendum

with multi-year facilities plan, now in Year 3

Superintendent Highlights of the Week

School District Facebook and Twitter communications

New website Numerous additional

communications, including the Kings Park “Kightly News” winter/spring newsletters

Budget Summary 1010 Board of Education

1040/1060 District Clerk

1240 Superintendent’s Office

Total budget decrease across all codes: $850 (-1.49%)

Only four codes changed from last year:

Budget Code Description 2014-15

Expenses 2015-16

Expenses 2016-17

Expenses 2017-18 Budget

2018-19 Proposed

% Change

1010-545-00-0900 Graduation Support $ 5,892 $ 7,276 $ 7,232 $ 7,800 $ 9,000 15%

1060-435-00-0900 Voting Mach/SHPG/PRT $ 4,151 $ 8,187 $ 2,979 $ 10,000 $ 7,500 -25%

1240-475-09-0900 Supt. Conference Exp. $ 210 $ 972 $ 1,126 $ 1,300 $ 1,400 8%

1240-435-09-0900 Photocopier Rental $ 159 $ 189 $ 2,024 $ 1,750 $ 2,100 20%

This Budget Supports

Continued focus on school district goals

Superintendent & Board attendance at conferences

Adult Education Program

Continued use of SurveyMonkey and other electronic feedback and communication devices

2018-2019

Business Office and Undistributed Accounts

Budget

March 6, 2018

Business Office Points of Pride Completion of the District’s third Comprehensive Annual

Financial Report for the year ending June 30, 2017

International Association of School Business Officials’ Certificate of Excellence in Financial Reporting

Government Finance Officers’ Association Certificate of Achievement for Excellence in Financial Reporting

Continued focus on efficiencies

WinCap Web for payroll

Electronic payments to vendors rather than checks

Budget Summary

Overall Business Office & Undistributed Budget Increase: $2,790,742 + 10.17%

Budget Code Description

2014-2015

Expenses

2015-2016

Expenses

2016-2017

Expenses

2017-2018

Budget

2018-2019

Proposed % Change

1420-441-21-0900 Legal Expense Other - Student 8,853 18,544 15,170 30,000 25,000 -16.67%

9020-815-XX-0610 TRS (Two budget codes) 5,645,793 4,382,281 3,824,882 3,405,331 3,916,536 15.01%

9060-800-21-0630 Health Ins. Program 8,976,213 9,691,368 10,407,267 11,958,337 12,795,000 7.00%

9060-802-21-0630 Medicare Reimbursement 594,787 629,136 693,535 702,500 775,000 10.32%

9711-600-00-0901 Bond Principal 1,250,000 1,470,000 1,530,000 1,580,000 2,895,000 83.23%

9711-701-00-0901 Bond Interest Payment 728,686 541,581 494,881 772,037 859,142 11.28%

9731-700-10-0900 BAN Interest 0 0 0 210,000 0 -100.00%


Business Office operations

Benefits for eligible staff

Required services (Audits, inventory, legal fees, insurance, etc.)

2018-2019

Office of Pupil Personnel

Budget

March 6, 2018

Pupil Personnel Points of Pride Literacy Instruction and Intervention

Guideline (K-5) Four out of Five Nominated Teachers of

the Year were Special Educators KPCSD Teacher of the Year (Ms. Smith) Cornell University Vimeo Project

focusing on students with disabilities and workplace instruction (Transition)

KPCSD ENL Teacher Presentations at Title III Consortium

Implementation of Performance Maps to Track and Enhance Students with Disabilities Diploma Options

17% of students with disabilities graduated with a Regents with Advanced Designation Diploma

Special Class Book Share and Peer Modeling Opportunities

Extended School Year Program collaboration with Viscardi’s Abilities program

Partnered with Parent to Parent to provide a SEPTA workshop on OPWDD supports and services

http://rjo.kpcsd.org/apps/news/show_news.jsp?REC_ID=489816&id=0

Budget Summary

Total budget increase: $88,650 1.53%


2014-15

Expenses

2015-16

Expenses

2016-17

Expenses

2017-18

Budget

2018-19

Proposed

%

Change

2250-462-10-0200 SPEC ED SOFTWARE 5,046 4,553 4,899 5,000 10,000 100.00%

2250-475-10-0200 CONFERENCE EXPENSES 80 1,070 0 500 1,000 100.00%

2250-490-10-0243 BOCES OPT 3 61,850 119,135 175,364 65,000 103,000 58.46%

2250-490-10-0314 BOCES EAST CONSULTING 6,319 19,282 22,176 20,000 41,000 105.00%

2250-490-10-0503 SAC SUPPORT/STAFF/EVALS 238,241 183,788 155,572 250,000 198,000 -20.80%

2250-490-10-0541 ESB AUGMENTATIVE EVALS 6,981 0 0 12,000 6,000 -50.00%

This Budget Supports Continued improvement of

students with disabilities and ENL graduation rates

Maintaining students with disabilities and ENL programming (ICT)

Increasing transition/post-secondary training opportunities for students with disabilities

PPS Functions (Home Instruction, Home schooling, Reading, Registration, Medicaid, STAC and Support Services)

Enhancing Tier I, II and III Interventions to support the district’s RtI plan

Providing mental health supports and services for all students

Parts 100 and 200 regulation compliance

2018-2019

Curriculum

Budget

March 6, 2018

Points of Pride Professional Development and

support for teachers and administrators

Next Generation of ELA and Math Standards

Writers’ Workshop (K-5)

NYSSLS (New York State Science Learning Standards)

Social Studies Framework

Instructional Technology

K-12 STEAM Development KidOYO

Robotics

Budget Summary


2014-15

Expenses2015-16

Expenses

2016-17

Expenses

2017-18

Budget

2018-19

Proposed

%

Change

2330-490-10-0432 BOCES Summer School NA NA 34,720 35,000 45,000 28.57%

2610-490-10-0514 BOCES Library/Databases 18,548 20,891 28,556 31,000 34,500 11.29%

2010-545-10-0030 Science Elem Resources NA NA NA NA 50,000 100.00%

2010-545-10-0050 PNW Social Studies K-8 NA NA NA NA 3,000 100.00%

2815-442-10-0300 Health Cons. Education 8,999 9,000 9,000 14,000 14,750 5.36%

2010-490-10-0535 ES BOCES Curric Devel 3,668 3,136 1,750 20,000 10,000 -50.00%

Total budget increase: $61,858 20.83%

This Budget Supports Curriculum and Professional

Development for Next Generation Standards Elementary Science

Instructional Resources S0cial Studies PNW

Curriculum Resources (K-8)

Curriculum Development and Support for New Courses at KPHS

BOCES Regional Summer School

2018-2019

Personnel

Budget

March 6, 2018

Personnel Points of Pride Our staff – Instructional

and Non-Instructional

Ensuring a safe and professional work environment that emphasizes mutual respect and maximizes employee effectiveness

Personnel efficiencies

Add Picture(s) of Students HERE

Budget Summary

Total budget increase: $435.00 1.95%

Personnel Department

Budget Code Description 2014-15

Expenses 2015-16

Expenses 2016-17

Expenses 2017-18 Budget

2018-19 Proposed

% Change

1430-490-10-0602 Boces Teacher Cert 4,850 5,250 5,300 5,400 5,500 1.85%

1430-490-10-0628 Boces On-line Application 7,000 7,000 7,000 7,450 7,450 0.00%

1430-490-10-0849 Boces Aesop 6,653 6,900 7,100 7,200 7,300 1.39%

1430-545-09-0900 Materials and Supplies 746 421 714 750 750 0.00%


Continued recruiting, hiring, and retaining highly qualified faculty and staff members in support of providing an education of equity and excellence for all students

Add Picture(s) of Students HERE

2018-2019

Staffing

Budget

March 6, 2018

Instructional – Fort Salonga

Enrollment Projection 2018-2019

GRADE ENROLLMENT SECTIONS AVG. CLASS

SIZE + or -

K 2018-2019 (100)

(Special Class -13) 5 17.4

1 2018-2019 (108)

(Special class -13) 5 19.0 +1 (RJO)

2 2018-2019 (97)

(Special class -9) 4 22.0 -1

3 2018-2019 (116)

(Special class -7) 5 21.8 +1

Net Change: +1

Projected Avg. Class Size: 20.5 2017-2018 Avg. Class Size: 21.3

Fort Salonga - Staff

2017-2018 2018-2019 + or -

Special Education 4.2 4.2

ENL 1.0 1.0

Reading 2.5 2.5

Art 0.7 0.7

Music 0.8 0.8

Physical Education 2.2 2.2

Speech 2.0 2.0

Librarian .5 .5

Psychologist 1.0 1.0

Net Change: no net change

Instructional – Park View



SIZE + or -

K 2018-2019 (100)

5 20.0

1 2018-2019 (99) 5 19.8 -1

2 2018-2019 (81) 4 20.25 +1

3 2018-2019 (97) 5 19.4



Park View - Staff

2017-2018 2018-2019 + or -


Reading 2.5 2.5

Art 0.6 0.6

Music 0.6 0.6


Speech 1.5 1.5

Librarian .5 .5



Instructional – RJO


GRADE ENROLLMENT SECTIONS

AVG. CLASS

SIZE + or -

4

2018-2019(206)

(Special class -10) 8 24.5 -1

5

2018-2019(217)

(Special class -8) 9 23.2

Net Change: -1

Projected Avg. Class Size: 22.5 2017-2018 Avg. ClassSize:23.8

RJO - Staff

2017-2018 2018-2019 + or -


ENL 1.0 1.0

Reading 2.0 2.0

Art 1.0 1.0

Music 2.8 2.8


Speech 1.0 1.0

Librarian .5 1.0 +.5

Social Worker .5 .5


Net Change: +.5

Instructional – William T. Rogers



SIZE + or -

6 2017-2018(234)

(Special class -10) 9 24.8

7 2017-2018(226)

(Special class -13) 10 *21.3

8 2017-2018(242)

(Special class -18) 10 *22.4

*Actual class sizes may vary in Accelerated Program.



2017-2018 2018-2019 + or -

6th Grade 9.0 9.0

ENL 2.0 2.0

English 7/8 5.0 5.0

Science 7/8 5.0 5.0

Math 7/8 5.0 5.0

Social Studies 7/8 5.0 5.0


Art 2.6 2.6

Music 4.2 4.2

Health (P.E) 1.3 1.3

Foreign Language 4.4 4.2 -.2

Home & Careers 1.7 1.7

Technology 2.8 2.8

WTRMS - Staff

Net Change: -.2

WTRMS - Staff

2017-2018 2018-2019 + or -

Special Education 15 15

Math Support 1.0 1.0

Reading 2.5 2.5

Librarian 1.0 1.0

Speech 1.5 1.5

Guidance 2.0 2.0

Social Worker 0.5 0.5



High School Enrollment Projection for 2018-2019

Grade

2017-2018

2018-2019

9 246 *289

10 267 246

11 303 267

12 317 303

TOTAL 1,137 1,105

* Prediction based on historical trend of 14 students choosing to attend private school.

High School - Staff

2016-2017 2017-2018 + or -

English 10 10.4 +.4

ENL 1.0 1.0

Science 15.3 15.3

Mathematics 11.2 11.2

Social Studies 10.9 11.2 +.3

Physical Education 5.2 5.1 -.1

Art 3.0 2.8 -.2

Music 3.2 3.2

Health 1.1 0.9 -.2

Foreign Language 6.0 6.0

Home and Careers 1.2 1.2

Technology 1.4 1.4

Net Change: +.2

High School - Staff 2017-2018 2018-2019 + or -


Reading 1.0 1.0

Librarian 1.0 1.0

Speech 0.5 0.5

Guidance 5.0 5.0

Social Worker 1.0 1.0


• Allows all Advanced Placement classes to run


Staffing Summary Instructional

Elementary: +0.5 (RJO Library)

Secondary : neutral

NET: +0.5

KINGS PARK SCHOOLS, A SMART INVESTMENT

KPCSD PRIDE

Athletics

Heritage

Museum

Transportation

Aides & Security

WTRMS

Teachers

Special Education

kpHS

Clericals

Fort Salonga

PTA

TA’s & Nurses

2018-2019 Third Draft Budget March 6, 2018€¦ · 2018-2019 Third Draft Budget 2017-2018 Adopted Budget $88,548,072 2018-2019 Third Draft Budget $92,295,592 Budget to Budget Increase

Documents