2013-14 Budget Development

Board of Education Meeting March 28, 2013

Presentation updated to reflect Board of Education deliberations of Mach 28, 2013

Tonights Meeting
State Budget Approved - Update Budget development Status Report Continue budget discussion
Likely to Occur Discussion Items Adjusted list of potential program reductions

2013-14 State Aid in Final NYS Budget

State Aid Category Foundation Aid Executive Proposal (Jan. 22) 2013-14 $9,793,292 Final State Budget (March 27) 2013-14 $9,822,671

BOCES Aid
High Cost Excess Aid Private Excess Cost Aid Hardware and Technology Software/Library/ Textbook Aid Transportation Building Aid

$1,201,213
$353,992 $313,789 $59,164 $350,982 $2,299,444 $7,236,559

$1,173,211
$337,926 $310,738 $57,982 $343,814 $2,299,444 $7,189,173

Gap Elimination Adjustment Total

($3,288,411) $18,320,024

($3,018,925) $18,516,034

Difference, Additional state aid above executive proposal: +$196,010

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State Aid: Year-to-Year Comparison

Year
2012-13 (Current Year) 2013-14 (Next year - Final NYS Budget) Difference

State Aid- All Sources

$18,778,361 $18,516,034 $262,327

Budget Status: Reductions Scenarios & Additional Factors

Reduction Amt as % on Amount Tax Levy Tax Levy

Tax Levy Prior to Reductions

11.80%

Reductions by Category
1
2 3 4

Likely to Occur Consensus Items

Bus Garage Acquisition Program Reductions Adjusted Admin Reductions Likely to Occur Discussion Items

($993,545)
($125,000) ($220,000) ($526,875) ($306,000)

-1.95%
-0.25% -0.43% -1.03% -0.60%

9.85%
9.61% 9.18% 8.14% 7.54%
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Updated to reflect Board deliberations of 3/28/13

Budget Status: Reductions Scenarios & Additional Factors

Reduction Amt as % Amount on Tax Levy
6 Additional State Aid ($196,010) 0.38%

Tax Levy
7.16%

7 8 9

New Revenue Pension Relief Fund Balance

Budget Status: Reductions Scenarios & Additional Factors

Amount Amt as a % of Tax Levy

Other Considerations
Less Likely to Occur Building Closure-Elem Building Closure-VA (1,096,605) (456,700) (967,950) -2.15% -0.90% -1.90%

Level 1 Reductions Likely to Occur DISCUSSION ITEMS

Likely to occur Discussion Items

# Level Reduction ELIMINATE ELEMENTARY EXPLORER POSITION (1.0 FTE) FRINGE BENEFITS W/ TRS (30%) Total Direct Instruction Reductions INSTRUCTIONAL SUPPORT REDUCE 1.0 FTE ELEM MEDIA SPECIALIST23 1 SHARE (7) MEDIA SPECIALISTS AT K-8 REDUCE 6-12 GUIDANCE COUNSELOR 1.0 24 1 FTE 26 28 1 1 REDUCE 1.0 FTE SOCIAL WORKER REDUCE DISTRICT CONTRIBUTION TO ANNUAL MUSICAL FRINGE BENEFITS W/ TRS (30%) Total Instructional Support Reductions Total All Reductions - Discussion Items Original Reduction Amount

Budget Items Restored

Adjusted Reduction Amt as a % Amount of tax levy

DIRECT INSTRUCTION 14 1 55,000 16,500 71,500 55,000 16,500 71,500 0.14% 0.11%

55,000 55,000 55,000 20,000 49,500 234,500 306,000

55,000 55,000 55,000 20,000 49,500 234,500 306,000

0.11% 0.11% 0.11% 0.04% 0.10% 0.46% 0.60%

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Potential Program Reductions

Updates based on leadership work following 3/12

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Potential Program Reductions

Possible restorations & updates following 3/12
Restore: Kindergarten specials (Art, Music, PE) taught by content-area certified teachers Restore: Business Law 0.2 FTE (remain at 6 sections) Restore: 6th Grade Foreign Language 1.4 FTE New reduction: German I 0.2 FTE Restore: 1 section of Midi I/II (Music), 0.1 FTE

Adjustment: Reduce HS music lessons instead of ensembles from 6 to 3 sections; Reduction of 0.3 FTE is the same Restore: 1 section PE spring 0.1 FTE Restore: Science Labs for Non-Regents, AP Courses & Honors Classes 0.7 FT Adjustment: Technology - Reduce Sustainable Architecture in lieu of Advanced New tonight: Restore Social Studies Global I (1 section) 0.20 FTE Manufacturing from a full year to half year course Reduction of 0.1 FTE is the same

Program Reductions Updated totals for 3/27 Discussion Original Reduction Amount 3/12 Meeting $487,525 Restoration 3/27 Decisions ($267,525) Adjusted Reduction Amount Total $220,000
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Program Reductions - Art

Rank 1 ART-RETIREMENT RESTORE: Art - Kdg Art taught by TA - (12 sections x .04 = .48 FTE X $55,000 = $26,400) RESTORE: Art - TA cost to teach Art in Kdg - (.48 x $16K = $7,680) Art - Photo I reduced from 5 to 4 sections - .1 FTE Art - Studio in Graphic Design reduced from 2 to 1 sections - .1 FTE Art - Sculpture reduce from 2 to 1 section - .1 FTE TOTAL ART REDUCTIONS FTE

Amount

1a
2 3 4

0.10 0.10 0.10 0.30

5,500 5,500 5,500 $16,500

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Program Reductions - Business

Rank BUSINESS - NO RETIREMENT FTE Amount

Business - Reduce CEIP by 1 section from .6 to .4 -.2 FTE RESTORE: Business - Business Law (9th and 10th) reduce from 1.2 to 1.0/ 6 sections to 5 (0.2 FTE, $11,000) TOTAL BUSINESS REDUCTIONS

0.20

11,000

0.20

11,000

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Program Reductions English Language Arts

Rank 1 2 ELA-RETIREMENT ELA - Reduce Drama from 2 to 1 sections 0.1 FTE ELA - AIS reduced by .1 FTE TOTAL ELA REDUCTIONS FTE 0.10 0.10 0.20 Amount 5,500 5,500 11,000

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Program Reductions Family & Consumer Sciences

Rank
1

FACS-NO RETIREMENT FACS - Reduce Fashion from 2 to 1 section - .1 FTE

TOTAL FACS REDUCTIONS

FTE
0.10 0.10

Amount
5,500 5,500

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Program Reductions Foreign Language

Rank FOREIGN LANGUAGE-RETIREMENT German II combined with other sections .2 FTE RESTORE: Foreign Language eliminated at 6th grade (1.4 FTE, $77,000) *New Potential Reduction 3/27* Eliminate German I TOTAL FOREIGN LANGUAGE REDUCTIONS FTE Amount

0.20

11,000

2
3

0.20 0.4

11,000 $22,000

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Program Reductions Math

Rank MATH REDUCTIONS-NO RETIREMENT 1 2 Math - Eliminate Computer Science A2 (Semester course, 2 sections to 0 sections) FTE 0.20 0.20 0.40 Amount 11,000 11,000 22,000

Math - AP Computer Science - reduce from 2 to 1 sections - .2 FTE

TOTAL MATH REDUCTIONS

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Program Reductions Music

Rank
1 1a

MUSIC-RETIREMENTS(3)
RESTORE: Music - Kindergarten Music taught by TA (12 sections x .05 = .60 FTE X $55,000 = $33,000) RESTORE: Music - TA cost to teach Music in Kdg = (12 sections x .05 = .60 FTE X $16,000 = $9,600) RESTORE: Music - Reduce Midi I and II from 3 to 1 section = .2 FTE (Restoration of 1 section for a total of 2, 0.1 FTE, $5,500)

FTE

Amount

0.10

5,500

3 4

ADJUSTMENT: Music - Reduce HS lessons instead of choir/band/orchestra from 6 to 3 sections - .3 FTE

Music - Reduce Elem/MS music lesson groups by .2 at each level - .4 FTE TOTAL MUSIC REDUCTIONS

0.30 0.40 0.80

16,500 22,000 $44,000

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Program Reductions Physical Education

Rank 1 1a PE-RETIREMENT RESTORE: PE - Kindergarten PE taught by TA (12 sections x .05 = .60 FTE X $55,000 = $33,000) RESTORE: PE - TA cost to teach PE in Kdg = (12 sections x .05 = .60 FTE X $16,000 = $9,600) PE - Reduce Lifetime Fall and Spring sections from 10 to 9 each semester - (2 x .05 = .1 FTE) PE - Adaptive PE - Reduce District sections from 4 to 2 - .2 FTE **Re-label as Staffing to Enrollment** RESTORE: PE - Reduce additional section in fall or spring depending on requests (0.1 FTE, $5,500) TOTAL PE REDUCTIONS FTE Amount

0.10

5,500

3 4

0.20 0.30

11,000 $16,500
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Program Reductions Science

Rank SCIENCE-NO RETIREMENT RESTORE: Science - Eliminate labs for NonRegents Chem and Physics - (4 sections x .05=.20 FTE, 11,000) RESTORE: Science - Reduce labs for AP courses - (5 sections x .025= .125 FTE, $6,875) RESTORE: Science - Reduce labs for Honors classes - (15 sections x .025= .375 FTE, $20,625) FTE Amount

TOTAL SCIENCE REDUCTIONS

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Program Reductions Social Studies

Rank SOC ST-RETIREMENT *RESTORE: Social Studies - Reduce Global I from 10 to 9 sections (maintain @ 10 sections), 0.2 FTE, $11,000 Social Studies - Reduce Sociology from 2 to 1 section - .1 FTE Social Studies - Reduce Psychology from 4 to 3 sections - .1 FTE FTE Amount

1 3 4

0.10 0.10

5,500 5,500

Social Studies - Reduce AIS - .1 FTE

TOTAL SOC STUDIES REDUCTIONS

0.10
0.30

5,500
16,500

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Program Reductions Technology

Rank TECHNOLOGY-NO RETIREMENT 11 Technology - Reduce Robotics from full to half year - .1 FTE ADJUSTMENT: Reduce Sustainable Architecture in lieu of full year to half year course - .1 FTE TOTAL TECHNOLOGY REDUCTIONS FTE Amount 0.10 5,500

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0.10 0.20

5,500 11,000

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Program Reductions Summary March 27

Reduction Amount 3/12 Staffing Salary Benefits @ 25% 7.38 FTE 390,020 97,505 487,525 0.96%

Restoration 3/27 Reduction Amount Decisions 3/27

4.00 FTE (214,020) (53,505) (267,525) -0.53% 3.38 FTE 176,000 $44,000 220,000 0.43%

Total Reduction Amount ($)

Reduction as a % of the tax levy

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Potential Administrative Reductions

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Administrative Reductions
ADMINISTRATION Directors increase teaching to 0.4 resulting in reduction of 1.3FTE teaching staff (FTE Increase: HS ELA: 0.1; K-8 ELA: 0.4; Math: 0.2 FTE; Science: 0.2 FTE; SS: 0.2 FTE; Music: 0.2) Savings from retiring teacher salary to new teacher hire salary (14 retirements x $25K = $350,000) TOTAL ADMINISTRATION REDUCTIONS 1.30 FTE Amount

1.30

71,500

350,000
421,500

TOTAL REDUCTIONS
Benefits @ 25%

1.30

421,500
105,375

Total Reductions Including Benefits

Reduction as a % of the tax levy

526,875
1.03%
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Tax Levy Increase & Tax Bill Increase Estimates

Town of Niskayuna

Fair Market Value

$250,000

Equalization Assessed Rate Value 1.0765 $269,125

Increase =5% $240 $20

Increase =7% $336 $28

Increase = 9% $432 $36

$17.8186

Cost per month at various scenarios

*2012-13 Homestead Tax Levy per $1,000 Assessed Value for the Town of Niskayuna: `

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