Mahopac Central School District AWS
Mahopac Central School District 2014 - 2015 Budget Presentation January 30, 2014
AGENDA Alternative Veteran’s Exemption Personnel Class Size (current and projected) Additional personnel 2014-15
Contractual / Materials / Supplies Budget Summary - Recap Next Steps Questions
Estimated Alternative Veteran’s Exemption Additional3 Total Estimated1 Estimated2 Rate applied 2013 ‐ 2014 Estimated Total Assessed Exemption per $100,000 Discount for Tax Rate Value Amount Assessed Redistribution Value 3
Carmel Putnam Valley Estimated Totals
1,984,863,459 34,810,907 165,813,401
39.67102
1,380,984
0.70818
848,000 24.838487
21,063
0.12768
2,150,676,860 35,658,907
1,402,047
In summary, a home located in Mahopac with an assessed value of $100,000 (and no exemptions) will pay an estimated $71 more for the year. If the home has an assessed value of $300,000, an estimated additional $213 ($71 x 3) will be paid for the year. Please keep in mind the assumptions that were made to make this estimate. It is likely the additional amount will be more.
Assumptions for Estimated Alternative Veteran’s Exemption
This is the assessed value as recorded for the 2013-14 school year. The actual assessed value for the 2014-15 school year will not be available for months.
These estimated exemption amounts were provided by the towns. The numbers are based on the current exemptions being claimed on the town taxes. The total exemption amounts could increase as a result of new registrants. Putnam County is also considered a "highappreciation municipality", where increased maximums are in effect.
3
1
2
These amounts do not include any lost STAR reimbursement that the district may lose as a result of total exemptions that exceed the assessed value. Exempted dollars that exceed the assessed value will also be redistributed to those properties that do not get the veteran's exemption, unlike the STAR exemption that gets reimbursed by the state. The district will ultimately get the full amount of the approved tax levy.
Current 13-14 Class Size School
K
1
2
3
4
5
Austin Rd
20.6 (5)
23.0 (4)
24.8 (5)
25.3 (4)
24.6 (5)
26.0 (5)
Fulmar Rd
17.5 (4)
25.7 (3)
27.0 (3)
28.3 (3)
23.5 (4)
23.8 (5)
Lakeview
20.7 (6)
26.3 (3)
20.5 (3)
23 (4)
23.5 (4)
27.3 (4)
MMS
6
7
23.3 27.8 (16) (14) English
Social Studies
Math
Science
Lang
Art
Music
Tech
Health
8
28.3 (14) PE
MHS core
5
14-15 Class Size – +2 staff increase School
K*
1
2
3
4
5
Austin Rd
21.5 (5)
24.5 (4)
23.8 (4)
24.4 (5)
20.2 (5)
23.2 (5)
Fulmar Rd
20.4 (4)
23.0 (3)
19.3 (4)
20.0 (4)
21.0 (4)
23.0 (4)
Lakeview
18.8 (5)
24.4 (5)
20.0 (4)
19.8 (4)
24.0 (4)
23.5 (4)
MMS English
Social Studies
Math
Science
Lang
Art
Music
6
7
8
23.2 (16)
26.6 (14)
27.8 (14)
Tech
Health
PE
MHS core * Estimate based on average of grades 1-5 6
14-15 Class Size – no staff increase School
K*
1
2
3
4
5
Austin Rd
21.5 (5)
24.5 (4)
23.8 (4)
24.4 (5)
20.2 (5)
23.2 (5)
Fulmar Rd
20.4 (4)
23.0 (3)
25.7 (3)
20.0 (4)
21.0 (4)
23.0 (4)
Lakeview
18.8 (5)
24.4 (5)
20.0 (4)
26.3 (3)
24.0 (4)
23.5 (4)
MMS
6
7
23.2 26.6 (16) (14) English
Social Studies
Math
Science
Lang
Art
Music
Tech
Health
8
27.8 (14) PE
MHS core * Estimate based on average of grades 1-5 7
Proposed New Staff
Contractual / Materials / Supplies (decrease more than $10K) Budget
Description
2013-14
2014-15
Decrease
A 1420.449-00-0000
PROFESSIONAL & TECHNICAL
$576,800.00
$545,000.00
($31,800.00)
A 1620.459-10-0000
TELEPHONE
$108,000.00
$78,000.00
($30,000.00)
A 1620.463-04-0000
CONT REP & SERVICES - FR
$22,000.00
$8,000.00
($14,000.00)
A 1620.463-06-0000
CONT REP & SERVICES - LV
$380,953.00
$173,000.00
($207,953.00)
A 1620.463-10-0000
CONT REP & SERVICES - UNALLOC
$519,380.00
$425,915.00
($93,465.00)
A 1621.452-08-0000
MAINTENANCE SUPPLIES - BG - BLCKTOP
$75,000.00
$0.00
($75,000.00)
A 1621.463-06-0000
CONTRACTUAL MAINT - LV
$25,500.00
$14,500.00
($11,000.00)
A 1621.463-10-0003
MAINT CONTRACT-LEAD H2
$54,000.00
$0.00
($54,000.00)
A 2020.452-07-0000
SUPPLIES - SECOR
$18,000.00
$0.00
($18,000.00)
A 2070.449-00-0000
IN-SERVICE SPEAKERS & CONSULTANTS
$77,321.20
$51,000.00
($26,321.20)
A 2110.451-02-0033
MS - GENERAL OFFICE SUPPLIES
$23,922.00
$13,000.00
($10,922.00)
A 2110.479-01-0000
HS - DUES & FEES
$18,600.00
$5,269.00
($13,331.00)
A 2110.479-01-0022
DUES & FEES-MUSIC, HS
$16,472.00
$5,800.00
($10,672.00)
A 2110.481-01-0001
TEXTS, LAKE/FUTURE BOUND
$700,000.00
$315,517.39
($384,482.61)
A 5510.422-08-0008
UMBRELLA-AUTO
$144,200.00
$130,321.00
($13,879.00)
A 5510.455-08-0000
BUS PARTS
$355,000.00
$330,000.00
($25,000.00)
A 5530.469-08-0000
GARAGE MAINTENANCE & REPAIR
$27,500.00
$15,050.00
($12,450.00)
Contractual / Materials / Supplies (increase more than $10K) Budget
Description
A 1430.479-00-0000
DUES & FEES, DISTRICT OFFICE
A 1620.463-01-0000
2013-14
2014-15
Increase
$28,163.00
$99,839.50
$71,676.50
CONT REP & SERVICES - HS
$183,000.00
$657,000.00
$474,000.00
A 1620.463-02-0000
CONT REP & SERVICES - MS
$23,000.00
$40,000.00
$17,000.00
A 1620.463-05-0000
CONT REP & SERVICES - AR
$7,000.00
$23,000.00
$16,000.00
A 1621.452-10-0000
MAINTENANCE SUPPLIES - UNALLOCT
$178,900.00
$202,000.00
$23,100.00
A 1621.463-10-2000
CONTRACTUAL MAINT - WWTF
$0.00
$98,000.00
$98,000.00
A 1910.421-00-0000
FIRE & MULTI-PERIL
$326,000.00
$340,000.00
$14,000.00
A 2020.451-12-0000
SUPPLIES- CURRICULUM
$16,886.30
$33,081.20
$16,194.90
A 2110.449-00-0000
TUTORING HOME & OOD
$0.00
$280,000.00
$280,000.00
A 2110.451-01-0023
HS SCIENCE SUPPLIES
$48,350.00
$59,408.00
$11,058.00
A 2110.451-01-0033
HS GENERAL OFFICE SUPPLIES
$15,706.08
$27,350.00
$11,643.92
A 2110.476-00-0000
TRAVEL
$12,000.00
$35,700.00
$23,700.00
A 2110.483-00-0000
TEXTS-NON-PUBLIC
$0.00
$17,000.00
$17,000.00
A 2250.449-90-0000
PPS CONSULTANTS, PROF & AGENCIES
$700,000.00
$959,519.00
$259,519.00
A 2250.451-90-0000
PPS SUPPLIES-HANDICAPPED
$56,378.00
$66,470.00
$10,092.00
A 2250.470-90-0000
PPS TUITION-OTHER SCHOOLS
$1,800,000.00
$2,095,268.00
$295,268.00
A 2250.481-90-0010
PPS ELEM TEXTS
$0.00
$51,984.00
$51,984.00
A 2810.449-00-0000
GUIDANCE PROFESSIONAL & TECHNICAL
$675.00
$17,750.00
$17,075.00
A 2815.449-00-0000
HEALTH PROFESSIONAL & TECHNICAL
$198,430.00
$213,300.00
$14,870.00
A 2850.476-00-0020
TRAVEL - BAND
$0.00
$18,300.00
$18,300.00
Budget Recap
Property Tax Levy Cap 2014-15 The lesser of the Consumer Price Index (CPI) or 2%
1.46% A growth factor which allows the district an increase (as determined by the state) for any evidence of growth in the assessed values due to new construction
1.0010% An exclusion for any growth in capital expenditure
Capital expenditures decreasing as long term debt comes to an end An exemption for growth in pension costs in excess of a 2% increase over the prior year expense
ZERO, neither pension increase exceeds 2%
GENERAL FUND REVENUES AS OF 1/23/14 Revenues
Current Year 2013-14
Estimated 2014-15
State / Federal Aid
28,411,078
28,815,263
1.42%
Tax Levy
82,872,653
84,292,350
1.71%
1,859,863
1,859,863
Fund Balance Allocation Kindergarten Transition (remaining from 13-14) Other (i.e. Tuition, BOCES, etc.) Total Revenues
-
550,000
2,224,600
2,224,600
115,368,194
117,742,076
2.06%
General Fund Expenditures Expenditures Salaries Equipment Contractual, Material and Supplies BOCES Benefits Debt Service Total Expenditures
Current Year 2013-14 62,196,831 423,299
Estimated 2014-15 62,568,680
0.60%
303,418 -28.32%
11,522,406
12,174,727
5.66%
9,731,024
10,908,565
12.10%
26,253,198
27,967,212
6.53%
5,241,436 115,368,194
5,448,878 119,371,480
3.96%
Historical Budget Increase Budget Year
Total Budget
Increase
2013-14
115,368,194
2.62%
2012-13
112,425,161
1.27%
2011-12
111,011,490
2.18%
2010-11
108,638,447
0.11%
2009-10
108,517,670
3.64%
2008-09
104,704,276
3.77%
2007-08
100,900,681
5.35%
2006-07
95,779,443
3.89%
2005-06
92,194,782 10.05%
2004-05
83,777,776
8.37%
2003-04
77,304,641
9.43%
2002-03
70,645,940
8.41%
2001-02
65,164,121
9.97%
2000-01
59,254,694
Estimated Budget to Budget Increase 2014 - 15
$4,003,287 or 3.47%
Estimated Budget Gap 2014-15 Total Estimated Revenues*
117,742,076
Total Estimated Expenditures
119,371,480
Estimated Budget Gap
(1,629,404)
*These revenues assume the maximum tax levy increase, the small increase in state aid funding, the remainder of the Kindergarten transition aid, and the same level of fund balance as last year.
Next Steps Next Meeting Task Items Continue to review / update data
Salaries BOCES Benefits Other substantial increases
Review staff requirements
Questions and Discussion
STAR Registration Program The December 31 deadline has passed, but the Department of Finance and Taxation is still accepting late registrations Register immediately to keep your Basic STAR exemption (http://www.tax.ny.gov/pit/property/star13) Senior citizens receiving the Enhanced STAR exemption are not affected by the new registration requirement. New homeowners applying for the Basic STAR exemption do need to register this year.
AGENDA Alternative Veteran’s Exemption Personnel Class Size (current and projected) Additional personnel 2014-15
Contractual / Materials / Supplies Budget Summary - Recap Next Steps Questions
Estimated Alternative Veteran’s Exemption Additional3 Total Estimated1 Estimated2 Rate applied 2013 ‐ 2014 Estimated Total Assessed Exemption per $100,000 Discount for Tax Rate Value Amount Assessed Redistribution Value 3
Carmel Putnam Valley Estimated Totals
1,984,863,459 34,810,907 165,813,401
39.67102
1,380,984
0.70818
848,000 24.838487
21,063
0.12768
2,150,676,860 35,658,907
1,402,047
In summary, a home located in Mahopac with an assessed value of $100,000 (and no exemptions) will pay an estimated $71 more for the year. If the home has an assessed value of $300,000, an estimated additional $213 ($71 x 3) will be paid for the year. Please keep in mind the assumptions that were made to make this estimate. It is likely the additional amount will be more.
Assumptions for Estimated Alternative Veteran’s Exemption
This is the assessed value as recorded for the 2013-14 school year. The actual assessed value for the 2014-15 school year will not be available for months.
These estimated exemption amounts were provided by the towns. The numbers are based on the current exemptions being claimed on the town taxes. The total exemption amounts could increase as a result of new registrants. Putnam County is also considered a "highappreciation municipality", where increased maximums are in effect.
3
1
2
These amounts do not include any lost STAR reimbursement that the district may lose as a result of total exemptions that exceed the assessed value. Exempted dollars that exceed the assessed value will also be redistributed to those properties that do not get the veteran's exemption, unlike the STAR exemption that gets reimbursed by the state. The district will ultimately get the full amount of the approved tax levy.
Current 13-14 Class Size School
K
1
2
3
4
5
Austin Rd
20.6 (5)
23.0 (4)
24.8 (5)
25.3 (4)
24.6 (5)
26.0 (5)
Fulmar Rd
17.5 (4)
25.7 (3)
27.0 (3)
28.3 (3)
23.5 (4)
23.8 (5)
Lakeview
20.7 (6)
26.3 (3)
20.5 (3)
23 (4)
23.5 (4)
27.3 (4)
MMS
6
7
23.3 27.8 (16) (14) English
Social Studies
Math
Science
Lang
Art
Music
Tech
Health
8
28.3 (14) PE
MHS core
5
14-15 Class Size – +2 staff increase School
K*
1
2
3
4
5
Austin Rd
21.5 (5)
24.5 (4)
23.8 (4)
24.4 (5)
20.2 (5)
23.2 (5)
Fulmar Rd
20.4 (4)
23.0 (3)
19.3 (4)
20.0 (4)
21.0 (4)
23.0 (4)
Lakeview
18.8 (5)
24.4 (5)
20.0 (4)
19.8 (4)
24.0 (4)
23.5 (4)
MMS English
Social Studies
Math
Science
Lang
Art
Music
6
7
8
23.2 (16)
26.6 (14)
27.8 (14)
Tech
Health
PE
MHS core * Estimate based on average of grades 1-5 6
14-15 Class Size – no staff increase School
K*
1
2
3
4
5
Austin Rd
21.5 (5)
24.5 (4)
23.8 (4)
24.4 (5)
20.2 (5)
23.2 (5)
Fulmar Rd
20.4 (4)
23.0 (3)
25.7 (3)
20.0 (4)
21.0 (4)
23.0 (4)
Lakeview
18.8 (5)
24.4 (5)
20.0 (4)
26.3 (3)
24.0 (4)
23.5 (4)
MMS
6
7
23.2 26.6 (16) (14) English
Social Studies
Math
Science
Lang
Art
Music
Tech
Health
8
27.8 (14) PE
MHS core * Estimate based on average of grades 1-5 7
Proposed New Staff
Contractual / Materials / Supplies (decrease more than $10K) Budget
Description
2013-14
2014-15
Decrease
A 1420.449-00-0000
PROFESSIONAL & TECHNICAL
$576,800.00
$545,000.00
($31,800.00)
A 1620.459-10-0000
TELEPHONE
$108,000.00
$78,000.00
($30,000.00)
A 1620.463-04-0000
CONT REP & SERVICES - FR
$22,000.00
$8,000.00
($14,000.00)
A 1620.463-06-0000
CONT REP & SERVICES - LV
$380,953.00
$173,000.00
($207,953.00)
A 1620.463-10-0000
CONT REP & SERVICES - UNALLOC
$519,380.00
$425,915.00
($93,465.00)
A 1621.452-08-0000
MAINTENANCE SUPPLIES - BG - BLCKTOP
$75,000.00
$0.00
($75,000.00)
A 1621.463-06-0000
CONTRACTUAL MAINT - LV
$25,500.00
$14,500.00
($11,000.00)
A 1621.463-10-0003
MAINT CONTRACT-LEAD H2
$54,000.00
$0.00
($54,000.00)
A 2020.452-07-0000
SUPPLIES - SECOR
$18,000.00
$0.00
($18,000.00)
A 2070.449-00-0000
IN-SERVICE SPEAKERS & CONSULTANTS
$77,321.20
$51,000.00
($26,321.20)
A 2110.451-02-0033
MS - GENERAL OFFICE SUPPLIES
$23,922.00
$13,000.00
($10,922.00)
A 2110.479-01-0000
HS - DUES & FEES
$18,600.00
$5,269.00
($13,331.00)
A 2110.479-01-0022
DUES & FEES-MUSIC, HS
$16,472.00
$5,800.00
($10,672.00)
A 2110.481-01-0001
TEXTS, LAKE/FUTURE BOUND
$700,000.00
$315,517.39
($384,482.61)
A 5510.422-08-0008
UMBRELLA-AUTO
$144,200.00
$130,321.00
($13,879.00)
A 5510.455-08-0000
BUS PARTS
$355,000.00
$330,000.00
($25,000.00)
A 5530.469-08-0000
GARAGE MAINTENANCE & REPAIR
$27,500.00
$15,050.00
($12,450.00)
Contractual / Materials / Supplies (increase more than $10K) Budget
Description
A 1430.479-00-0000
DUES & FEES, DISTRICT OFFICE
A 1620.463-01-0000
2013-14
2014-15
Increase
$28,163.00
$99,839.50
$71,676.50
CONT REP & SERVICES - HS
$183,000.00
$657,000.00
$474,000.00
A 1620.463-02-0000
CONT REP & SERVICES - MS
$23,000.00
$40,000.00
$17,000.00
A 1620.463-05-0000
CONT REP & SERVICES - AR
$7,000.00
$23,000.00
$16,000.00
A 1621.452-10-0000
MAINTENANCE SUPPLIES - UNALLOCT
$178,900.00
$202,000.00
$23,100.00
A 1621.463-10-2000
CONTRACTUAL MAINT - WWTF
$0.00
$98,000.00
$98,000.00
A 1910.421-00-0000
FIRE & MULTI-PERIL
$326,000.00
$340,000.00
$14,000.00
A 2020.451-12-0000
SUPPLIES- CURRICULUM
$16,886.30
$33,081.20
$16,194.90
A 2110.449-00-0000
TUTORING HOME & OOD
$0.00
$280,000.00
$280,000.00
A 2110.451-01-0023
HS SCIENCE SUPPLIES
$48,350.00
$59,408.00
$11,058.00
A 2110.451-01-0033
HS GENERAL OFFICE SUPPLIES
$15,706.08
$27,350.00
$11,643.92
A 2110.476-00-0000
TRAVEL
$12,000.00
$35,700.00
$23,700.00
A 2110.483-00-0000
TEXTS-NON-PUBLIC
$0.00
$17,000.00
$17,000.00
A 2250.449-90-0000
PPS CONSULTANTS, PROF & AGENCIES
$700,000.00
$959,519.00
$259,519.00
A 2250.451-90-0000
PPS SUPPLIES-HANDICAPPED
$56,378.00
$66,470.00
$10,092.00
A 2250.470-90-0000
PPS TUITION-OTHER SCHOOLS
$1,800,000.00
$2,095,268.00
$295,268.00
A 2250.481-90-0010
PPS ELEM TEXTS
$0.00
$51,984.00
$51,984.00
A 2810.449-00-0000
GUIDANCE PROFESSIONAL & TECHNICAL
$675.00
$17,750.00
$17,075.00
A 2815.449-00-0000
HEALTH PROFESSIONAL & TECHNICAL
$198,430.00
$213,300.00
$14,870.00
A 2850.476-00-0020
TRAVEL - BAND
$0.00
$18,300.00
$18,300.00
Budget Recap
Property Tax Levy Cap 2014-15 The lesser of the Consumer Price Index (CPI) or 2%
1.46% A growth factor which allows the district an increase (as determined by the state) for any evidence of growth in the assessed values due to new construction
1.0010% An exclusion for any growth in capital expenditure
Capital expenditures decreasing as long term debt comes to an end An exemption for growth in pension costs in excess of a 2% increase over the prior year expense
ZERO, neither pension increase exceeds 2%
GENERAL FUND REVENUES AS OF 1/23/14 Revenues
Current Year 2013-14
Estimated 2014-15
State / Federal Aid
28,411,078
28,815,263
1.42%
Tax Levy
82,872,653
84,292,350
1.71%
1,859,863
1,859,863
Fund Balance Allocation Kindergarten Transition (remaining from 13-14) Other (i.e. Tuition, BOCES, etc.) Total Revenues
-
550,000
2,224,600
2,224,600
115,368,194
117,742,076
2.06%
General Fund Expenditures Expenditures Salaries Equipment Contractual, Material and Supplies BOCES Benefits Debt Service Total Expenditures
Current Year 2013-14 62,196,831 423,299
Estimated 2014-15 62,568,680
0.60%
303,418 -28.32%
11,522,406
12,174,727
5.66%
9,731,024
10,908,565
12.10%
26,253,198
27,967,212
6.53%
5,241,436 115,368,194
5,448,878 119,371,480
3.96%
Historical Budget Increase Budget Year
Total Budget
Increase
2013-14
115,368,194
2.62%
2012-13
112,425,161
1.27%
2011-12
111,011,490
2.18%
2010-11
108,638,447
0.11%
2009-10
108,517,670
3.64%
2008-09
104,704,276
3.77%
2007-08
100,900,681
5.35%
2006-07
95,779,443
3.89%
2005-06
92,194,782 10.05%
2004-05
83,777,776
8.37%
2003-04
77,304,641
9.43%
2002-03
70,645,940
8.41%
2001-02
65,164,121
9.97%
2000-01
59,254,694
Estimated Budget to Budget Increase 2014 - 15
$4,003,287 or 3.47%
Estimated Budget Gap 2014-15 Total Estimated Revenues*
117,742,076
Total Estimated Expenditures
119,371,480
Estimated Budget Gap
(1,629,404)
*These revenues assume the maximum tax levy increase, the small increase in state aid funding, the remainder of the Kindergarten transition aid, and the same level of fund balance as last year.
Next Steps Next Meeting Task Items Continue to review / update data
Salaries BOCES Benefits Other substantial increases
Review staff requirements
Questions and Discussion
STAR Registration Program The December 31 deadline has passed, but the Department of Finance and Taxation is still accepting late registrations Register immediately to keep your Basic STAR exemption (http://www.tax.ny.gov/pit/property/star13) Senior citizens receiving the Enhanced STAR exemption are not affected by the new registration requirement. New homeowners applying for the Basic STAR exemption do need to register this year.
