Mt. Pleasant Central School District
Mt. Pleasant Central School District Proposed Non‐Instructional Budget Overview 2017‐2018 Wednesday, March 8, 2017 “Educating each student today for endless possibilities tomorrow”
Recent Success Newsweek’s Top 500 High Schools Nationwide Science Research Program Recognition National Honor Society Membership Acceptances from Highly Competitive Colleges Scholarships Offered Scholar Athletes International Baccalaureate Middle Years Program at WMS on track for authorization in 2017-18 • Overwhelming community support for October Facilities Bond Referendum • • • • • • •
Strategic Thinking • How can the Mount Pleasant CSD ensure ongoing excellence in all areas of performance and operations (including academics and facilities) while developing a fiscally responsible budget that complies with the cap on the tax levy?
Strategic Priorities • The Organization - Leadership • Collaborating, Creating, and Learning - Academics • Creating a Safe, Productive Learning Environment Facilities • Student Life and Personal Growth - Students • Fiscal Sustainability and Responsibility - Finances • Communication and Outreach - Community
2017‐18 Budget Priorities • Elementary class size • Sustaining rigorous academic program • Continue investment in Facilities, Safety & Security • Efficient and equitable use of resources across all buildings/grades/departments • Property Tax Cap compliance – “Stay within the cap”
Budgeting Approach • Zero-based budgeting • Assess and consider current programs and practices • Collaborative Effort o o o o o
Faculty & Staff Administrators Parents & Community Community Budget Advisory Committee Facilities Advisory Committee - New
2017‐2018 Budget What do we know? • Tax Cap figures complete • Teachers’ Retirement System rates are decreasing • Health Premium cost increases
2017‐2018 Budget What don’t we know? • Final State Aid numbers – dependent on final budget • Retirement savings • Enrollment – summer registration, new residents • Special Education needs – CSE meetings are underway • Employment Contract negotiations – currently negotiating three contracts; two currently expired and Teacher contract expiring 6/30/17
Tax Cap Calculation • Prior Year Levy ($50,757,990) • Increased based on tax base growth factor (0.09%) • Decreased prior year exclusions and adjustments o PILOT payments o Capital Expenditures o Building Aid
• Adjusted based on Consumer Price Index (1.26%) • Increased by current year exclusions and adjustments • Results in Maximum Allowable Levy ($51,406,996) o permits a levy increase of $649,006 or 1.28% with simple majority support of the budget
Tax Cap
Assumptions Prior Tax Levy
Calculation • Reflects current assumptions as of 03/08/17 • 2016-2017 actual tax levy remained below the cap due to tax rate concerns
Tax Base Growth Factor Exemptions/Adjustments PILOTs Capital Levy Capital Debt Service Building Aid Adjusted Levy Allowable Growth Factor
PILOTs TAX LEVY LIMIT Exemptions Capital Levy Capital Debt Service Building Aid
ACTUAL 2016-2017
ESTIMATE 2017-2018
49,453,000
50,757,990
1.02100
1.0009
50,491,513
50,803,672
3,946 (1,000,000) (1,883,675) 595,390
3,946 (1,600,000) (1,890,843) 614,081
48,207,174
47,930,857
1.0012
1.0126
48,265,023 (3,946)
48,534,785 (3,946)
48,261,077
1,600,000 1,890,843 (614,081)
48,530,839
1,600,000 1,890,238 (614,081)
51,137,838
51,406,996
Increase over prior year levy $
1,684,838
649,006
Increase over prior year levy %
3.41%
1.28%
MAXIMUM ALLOWABLE LEVY
2016‐2017 Budget Facts • Final Budget was $58,931,394 o reflected a year-to-year decrease of $195,606 from prior year
• Tax Cap Compliant o 2.64% levy increase vs. cap 3.41%
• Maintained programs and services for students • Continued investment in facilities improvements
2017‐2018 Proposed Budget Overview 2016‐2017
2017‐2018
Change
% Change
Total Budget
$58,931,394
$58,950,394
+$19,000
0.0%
Tax Levy
$50,757,990
$51,406,990
+$649,000
1.28%
Tax Rate/$1000*
$1,215.28
$1,231.25
+$14.98
1.23%
Note: *Tax rate is estimated based on assessed value information as of January 2017 and is subject to change
How did we rank this year? District
Tax Rate per $1000 of Assessed Value
Rank
Tarrytown
$1,544.89
1
Briarcliff Manor
$1,504.77
2
Pleasantville
$1,467.10
3
Chappaqua
$1,384.54
4
Valhalla
$1,313.60
5
Mt. Pleasant
$1,215.28
6
Byram Hills
$1,033.17
7
Pocantico Hills
$618.83
8
Historical Tax Rate
School Tax Year Tax Rate 96‐97 97‐98 98‐99 99‐00 00‐01 01‐02 02‐03 03‐04 04‐05 05‐06 06‐07 07‐08 08‐09
School Tax Year
Change
392.12 422.19 452.73 477.96 511.79 547.33 602.40 655.70 740.45 813.79 891.00 950.58 995.26
7.73% 7.67% 7.23% 5.57% 7.08% 6.94% 10.06% 8.85% 12.93% 9.90% 9.49% 6.69% 4.70%
Average Tax Rate 1997‐2009
8.06%
Actual
09‐10 10‐11 11‐12 12‐13 13‐14 14‐15 15‐16 16‐17
Tax Rate 1,011.01 1,010.33 1,055.60 1,094.71 1,126.10 1,169.72 1,168.74 1,215.28
Average Tax Rate 2010‐2017
Change 1.58% ‐0.07% 4.48% 3.71% 2.87% 3.87% ‐0.08% 3.98% 2.54%
Highlighted years are Tax Cap compliant
Revenue Budget 2017‐2018 1.1%
0.3% 0.6%
0.4%
10.3%
Property Taxes State Aid Sales Tax 87.2%
Tuition Other Revenue Use of Fund Balance
Revenue Budget 2016‐2017
2017‐2018
Increase / (Decrease)
50,757,990
51,406,990
649,000
5,974,404
6,069,404
95,000
County Sales Tax
675,000
675,000
0
Tuition
600,000
200,000
(400,000)
Other Revenue
349,000
349,000
0
Use of Fund Balance
575,000
250,000
(325,000)
58,931,394
58,950,394
19,000
Property Taxes* State Aid**
Total Revenue & Use of Fund Balance Notes:
* Reflects maximum allowable levy; “maximize the tax cap” ** Reflects anticipated changes to governor’s proposed aid
Fund Balance & Reserves Fund Balance Reserved for Encumbrances Reserved for Tax Certiorari Reserved for Unemployment Reserved for Retirement Contribution Reserved for Employee Accrued Liab. Designated for Subsequent Year Unassigned Total Fund Balance
2015 2016 Change $721,951 $62,877 ($659,074) $4,040,021 $3,818,069 ($221,952) $167,889 $168,309 $420 $178,832 $179,279 $447 $305,105 $305,868 $763 $2,000,000 $575,000 ($1,425,000) $2,343,944 $2,344,367 $423 $9,757,742 $7,453,769 ($2,303,973)
2017‐2018 Proposed Non‐Instructional Budget
GENERAL SUPPORT
15/16 Actual
16/17 Budget
16/17 Est. Actual
17/18 $ % Proposed Change Change Budget
Board of Education
55,381
63,500
71,450
63,500
District Clerk/Meeting
98,219
109,583
111,369
112,161
2,578
2.4%
407,703
410,374
414,050
421,940
11,566
2.8%
Central Administration
-
0.0%
GENERAL SUPPORT Business Administration Auditing Services
Treasurer
15/16 Actual
16/17 Budget
16/17 Est. Actual
17/18 $ % Proposed Change Change Budget
368,629
364,403
369,784
373,639
55,559
62,000
69,500
62,000
109,589
107,716
93,325
91,500
9,236
-
(16,216)
2.5%
0.0%
-15.1%
15/16 Actual
16/17 Budget
16/17 Est. Actual
Legal
226,809
178,000
229,500
189,500
Personnel
118,327
130,709
126,631
130,401
(308)
-0.2%
Public Information
113,262
117,459
159,159
109,609
(7,850)
-6.7%
GENERAL SUPPORT
17/18 $ % Proposed Change Change Budget 11,500
6.5%
GENERAL SUPPORT
15/16 Actual
16/17 Budget
16/17 Est. Actual
17/18 Proposed Budget
$ Change
% Change
Operations
2,106,435
2,557,917 2,433,057 2,437,381
(120,536)
-4.7%
Maintenance
1,269,021
1,127,372
881,945
942,314
(185,058)
-16.4%
Central Data Processing
361,765
355,839
355,739
376,466
20,627
5.8%
15/16 Actual
16/17 Budget
16/17 Est. Actual
Insurance
221,086
222,000
Taxes & Assessments
574,873
BOCES Admin
209,582
GENERAL SUPPORT
TOTAL GENERAL 6,296,238 SUPPORT
17/18 Proposed Budget
$ Change
% Change
227,890
233,000
11,000
5.0%
145,000
334,466
145,000
221,200
221,200
231,000
9,800
4.4%
6,173,071 6,099,065
5,919,411
(253,660)
-4.1%
-
0.0%
BENEFITS
15/16 Actual
16/17 Budget
16/17 Est. Actual
17/18 Proposed Budget 720,000
NYS ERS
703,925
758,030
591,976
NYS TRS
3,399,025
3,100,000
Health/Other Benefits
8,780,375
TOTAL BENEFITS
$ Change
% Change
(38,030)
-5.0%
3,107,117
2,568,543 (531,457)
-17.1%
9,144,900
9,190,037
9,526,475
12,883,324 13,002,930
12,889,130
381,575
12,815,018 (187,912)
4.2%
-1.4%
17/18 16/17 Proposed $ Est. Actual Budget
15/16 Actual
16/17 Budget
Debt Service
2,689,575
2,698,318
2,698,318
2,566,798
(131,520)
-4.9%
Transfers
3,026,780
1,710,000
1,630,000
1,700,000
(10,000)
-0.6%
TOTAL UNDISTRIBUTED
5,716,355
4,408,318
4,328,318
4,266,798
(141,520)
-3.2%
UNDISTRIBUTED
Change
% Change
Contingent Budget • NYS law allows school districts to present a budget twice. The second budget can be the same, more, or less than the previously defeated budget. If defeated twice, a contingency budget must be adopted. • The BOE can elect to adopt a contingency budget after the first budget defeat. It is not obligated to have a second budget vote. • Under the property tax levy cap laws, a contingency budget is a 0% increase over the prior year levy.
Contingent Budget Impact • • • •
Total proposed budget* $58,950,394 Property tax cap at contingency ($50,757,990) Other revenues ($7,543,404) Cuts required $649,000
• *As of March 8, 2017
Important Dates • March 15th – Instructional Budget Overview • April 5th – BOE Work Session o Citizens Budget Advisory Committee report to the BOE
• April 18th (Tuesday) – BOE Meeting, o Anticipated Budget Adoption
• May 3rd – BOE Work Session, o Public Budget Hearing
• May 16th – Budget Vote
Thank you!
Reference Slides
Suggested Class Size Guidelines School/Grades
Ideal
Desirable
Acceptable
Hawthorne Elementary Grades K-2
Less than 20 students per section
20-22 students per section
23-25 students per section
Columbus Elementary Grades 3-5
Less than 22 students per section
22-24 students per section
25-27 students per section
Westlake Middle School Grades 6-8
Less than 24 students per section
24-26 students per section
27-30 students per section
Westlake High School Grades 9-12
Less than 24 students per section
24-26 students per section
27-30 students per section
Presented to Board of Education in January 2017
Enrollment Projections (as of 3/8/17)
Grade K 1 2 3 4 5
Increase / 2016‐2017 2017‐2018 Est. (Decrease Enrollment** Enrollment** ) 142 143* +10 163 142 ‐21 127 163 36 143 127 ‐16 158 143 ‐15 127 158 31
*2017‐2018 Kindergarten pending enrollment ** Includes General & Special Education
Class Section Projections (as of 3/8/17)
Grade K 1 2 3 4 5
2016‐2017 # of 2017‐2018 Est. Increase / Sections # Sections (Decrease) 7 7* 0 8 7 ‐1 6 8 2 6 6 0 6 6 0 6 7 1
*2017‐2018 Kindergarten pending enrollment
Class Size Projections (as of 3/8/17)
Grade K 1 2 3 4 5
2016‐2017 Average # Students Per Section** 20 20 21 24 26 21
2017‐18 Average # Students Per Increase / Section** (Decrease) 20* ‐0 20 0 20 ‐1 21 ‐3 24 ‐2 23 2
*2017‐2018 Kindergarten pending enrollment ** Includes General & Special Education
Recent Success Newsweek’s Top 500 High Schools Nationwide Science Research Program Recognition National Honor Society Membership Acceptances from Highly Competitive Colleges Scholarships Offered Scholar Athletes International Baccalaureate Middle Years Program at WMS on track for authorization in 2017-18 • Overwhelming community support for October Facilities Bond Referendum • • • • • • •
Strategic Thinking • How can the Mount Pleasant CSD ensure ongoing excellence in all areas of performance and operations (including academics and facilities) while developing a fiscally responsible budget that complies with the cap on the tax levy?
Strategic Priorities • The Organization - Leadership • Collaborating, Creating, and Learning - Academics • Creating a Safe, Productive Learning Environment Facilities • Student Life and Personal Growth - Students • Fiscal Sustainability and Responsibility - Finances • Communication and Outreach - Community
2017‐18 Budget Priorities • Elementary class size • Sustaining rigorous academic program • Continue investment in Facilities, Safety & Security • Efficient and equitable use of resources across all buildings/grades/departments • Property Tax Cap compliance – “Stay within the cap”
Budgeting Approach • Zero-based budgeting • Assess and consider current programs and practices • Collaborative Effort o o o o o
Faculty & Staff Administrators Parents & Community Community Budget Advisory Committee Facilities Advisory Committee - New
2017‐2018 Budget What do we know? • Tax Cap figures complete • Teachers’ Retirement System rates are decreasing • Health Premium cost increases
2017‐2018 Budget What don’t we know? • Final State Aid numbers – dependent on final budget • Retirement savings • Enrollment – summer registration, new residents • Special Education needs – CSE meetings are underway • Employment Contract negotiations – currently negotiating three contracts; two currently expired and Teacher contract expiring 6/30/17
Tax Cap Calculation • Prior Year Levy ($50,757,990) • Increased based on tax base growth factor (0.09%) • Decreased prior year exclusions and adjustments o PILOT payments o Capital Expenditures o Building Aid
• Adjusted based on Consumer Price Index (1.26%) • Increased by current year exclusions and adjustments • Results in Maximum Allowable Levy ($51,406,996) o permits a levy increase of $649,006 or 1.28% with simple majority support of the budget
Tax Cap
Assumptions Prior Tax Levy
Calculation • Reflects current assumptions as of 03/08/17 • 2016-2017 actual tax levy remained below the cap due to tax rate concerns
Tax Base Growth Factor Exemptions/Adjustments PILOTs Capital Levy Capital Debt Service Building Aid Adjusted Levy Allowable Growth Factor
PILOTs TAX LEVY LIMIT Exemptions Capital Levy Capital Debt Service Building Aid
ACTUAL 2016-2017
ESTIMATE 2017-2018
49,453,000
50,757,990
1.02100
1.0009
50,491,513
50,803,672
3,946 (1,000,000) (1,883,675) 595,390
3,946 (1,600,000) (1,890,843) 614,081
48,207,174
47,930,857
1.0012
1.0126
48,265,023 (3,946)
48,534,785 (3,946)
48,261,077
1,600,000 1,890,843 (614,081)
48,530,839
1,600,000 1,890,238 (614,081)
51,137,838
51,406,996
Increase over prior year levy $
1,684,838
649,006
Increase over prior year levy %
3.41%
1.28%
MAXIMUM ALLOWABLE LEVY
2016‐2017 Budget Facts • Final Budget was $58,931,394 o reflected a year-to-year decrease of $195,606 from prior year
• Tax Cap Compliant o 2.64% levy increase vs. cap 3.41%
• Maintained programs and services for students • Continued investment in facilities improvements
2017‐2018 Proposed Budget Overview 2016‐2017
2017‐2018
Change
% Change
Total Budget
$58,931,394
$58,950,394
+$19,000
0.0%
Tax Levy
$50,757,990
$51,406,990
+$649,000
1.28%
Tax Rate/$1000*
$1,215.28
$1,231.25
+$14.98
1.23%
Note: *Tax rate is estimated based on assessed value information as of January 2017 and is subject to change
How did we rank this year? District
Tax Rate per $1000 of Assessed Value
Rank
Tarrytown
$1,544.89
1
Briarcliff Manor
$1,504.77
2
Pleasantville
$1,467.10
3
Chappaqua
$1,384.54
4
Valhalla
$1,313.60
5
Mt. Pleasant
$1,215.28
6
Byram Hills
$1,033.17
7
Pocantico Hills
$618.83
8
Historical Tax Rate
School Tax Year Tax Rate 96‐97 97‐98 98‐99 99‐00 00‐01 01‐02 02‐03 03‐04 04‐05 05‐06 06‐07 07‐08 08‐09
School Tax Year
Change
392.12 422.19 452.73 477.96 511.79 547.33 602.40 655.70 740.45 813.79 891.00 950.58 995.26
7.73% 7.67% 7.23% 5.57% 7.08% 6.94% 10.06% 8.85% 12.93% 9.90% 9.49% 6.69% 4.70%
Average Tax Rate 1997‐2009
8.06%
Actual
09‐10 10‐11 11‐12 12‐13 13‐14 14‐15 15‐16 16‐17
Tax Rate 1,011.01 1,010.33 1,055.60 1,094.71 1,126.10 1,169.72 1,168.74 1,215.28
Average Tax Rate 2010‐2017
Change 1.58% ‐0.07% 4.48% 3.71% 2.87% 3.87% ‐0.08% 3.98% 2.54%
Highlighted years are Tax Cap compliant
Revenue Budget 2017‐2018 1.1%
0.3% 0.6%
0.4%
10.3%
Property Taxes State Aid Sales Tax 87.2%
Tuition Other Revenue Use of Fund Balance
Revenue Budget 2016‐2017
2017‐2018
Increase / (Decrease)
50,757,990
51,406,990
649,000
5,974,404
6,069,404
95,000
County Sales Tax
675,000
675,000
0
Tuition
600,000
200,000
(400,000)
Other Revenue
349,000
349,000
0
Use of Fund Balance
575,000
250,000
(325,000)
58,931,394
58,950,394
19,000
Property Taxes* State Aid**
Total Revenue & Use of Fund Balance Notes:
* Reflects maximum allowable levy; “maximize the tax cap” ** Reflects anticipated changes to governor’s proposed aid
Fund Balance & Reserves Fund Balance Reserved for Encumbrances Reserved for Tax Certiorari Reserved for Unemployment Reserved for Retirement Contribution Reserved for Employee Accrued Liab. Designated for Subsequent Year Unassigned Total Fund Balance
2015 2016 Change $721,951 $62,877 ($659,074) $4,040,021 $3,818,069 ($221,952) $167,889 $168,309 $420 $178,832 $179,279 $447 $305,105 $305,868 $763 $2,000,000 $575,000 ($1,425,000) $2,343,944 $2,344,367 $423 $9,757,742 $7,453,769 ($2,303,973)
2017‐2018 Proposed Non‐Instructional Budget
GENERAL SUPPORT
15/16 Actual
16/17 Budget
16/17 Est. Actual
17/18 $ % Proposed Change Change Budget
Board of Education
55,381
63,500
71,450
63,500
District Clerk/Meeting
98,219
109,583
111,369
112,161
2,578
2.4%
407,703
410,374
414,050
421,940
11,566
2.8%
Central Administration
-
0.0%
GENERAL SUPPORT Business Administration Auditing Services
Treasurer
15/16 Actual
16/17 Budget
16/17 Est. Actual
17/18 $ % Proposed Change Change Budget
368,629
364,403
369,784
373,639
55,559
62,000
69,500
62,000
109,589
107,716
93,325
91,500
9,236
-
(16,216)
2.5%
0.0%
-15.1%
15/16 Actual
16/17 Budget
16/17 Est. Actual
Legal
226,809
178,000
229,500
189,500
Personnel
118,327
130,709
126,631
130,401
(308)
-0.2%
Public Information
113,262
117,459
159,159
109,609
(7,850)
-6.7%
GENERAL SUPPORT
17/18 $ % Proposed Change Change Budget 11,500
6.5%
GENERAL SUPPORT
15/16 Actual
16/17 Budget
16/17 Est. Actual
17/18 Proposed Budget
$ Change
% Change
Operations
2,106,435
2,557,917 2,433,057 2,437,381
(120,536)
-4.7%
Maintenance
1,269,021
1,127,372
881,945
942,314
(185,058)
-16.4%
Central Data Processing
361,765
355,839
355,739
376,466
20,627
5.8%
15/16 Actual
16/17 Budget
16/17 Est. Actual
Insurance
221,086
222,000
Taxes & Assessments
574,873
BOCES Admin
209,582
GENERAL SUPPORT
TOTAL GENERAL 6,296,238 SUPPORT
17/18 Proposed Budget
$ Change
% Change
227,890
233,000
11,000
5.0%
145,000
334,466
145,000
221,200
221,200
231,000
9,800
4.4%
6,173,071 6,099,065
5,919,411
(253,660)
-4.1%
-
0.0%
BENEFITS
15/16 Actual
16/17 Budget
16/17 Est. Actual
17/18 Proposed Budget 720,000
NYS ERS
703,925
758,030
591,976
NYS TRS
3,399,025
3,100,000
Health/Other Benefits
8,780,375
TOTAL BENEFITS
$ Change
% Change
(38,030)
-5.0%
3,107,117
2,568,543 (531,457)
-17.1%
9,144,900
9,190,037
9,526,475
12,883,324 13,002,930
12,889,130
381,575
12,815,018 (187,912)
4.2%
-1.4%
17/18 16/17 Proposed $ Est. Actual Budget
15/16 Actual
16/17 Budget
Debt Service
2,689,575
2,698,318
2,698,318
2,566,798
(131,520)
-4.9%
Transfers
3,026,780
1,710,000
1,630,000
1,700,000
(10,000)
-0.6%
TOTAL UNDISTRIBUTED
5,716,355
4,408,318
4,328,318
4,266,798
(141,520)
-3.2%
UNDISTRIBUTED
Change
% Change
Contingent Budget • NYS law allows school districts to present a budget twice. The second budget can be the same, more, or less than the previously defeated budget. If defeated twice, a contingency budget must be adopted. • The BOE can elect to adopt a contingency budget after the first budget defeat. It is not obligated to have a second budget vote. • Under the property tax levy cap laws, a contingency budget is a 0% increase over the prior year levy.
Contingent Budget Impact • • • •
Total proposed budget* $58,950,394 Property tax cap at contingency ($50,757,990) Other revenues ($7,543,404) Cuts required $649,000
• *As of March 8, 2017
Important Dates • March 15th – Instructional Budget Overview • April 5th – BOE Work Session o Citizens Budget Advisory Committee report to the BOE
• April 18th (Tuesday) – BOE Meeting, o Anticipated Budget Adoption
• May 3rd – BOE Work Session, o Public Budget Hearing
• May 16th – Budget Vote
Thank you!
Reference Slides
Suggested Class Size Guidelines School/Grades
Ideal
Desirable
Acceptable
Hawthorne Elementary Grades K-2
Less than 20 students per section
20-22 students per section
23-25 students per section
Columbus Elementary Grades 3-5
Less than 22 students per section
22-24 students per section
25-27 students per section
Westlake Middle School Grades 6-8
Less than 24 students per section
24-26 students per section
27-30 students per section
Westlake High School Grades 9-12
Less than 24 students per section
24-26 students per section
27-30 students per section
Presented to Board of Education in January 2017
Enrollment Projections (as of 3/8/17)
Grade K 1 2 3 4 5
Increase / 2016‐2017 2017‐2018 Est. (Decrease Enrollment** Enrollment** ) 142 143* +10 163 142 ‐21 127 163 36 143 127 ‐16 158 143 ‐15 127 158 31
*2017‐2018 Kindergarten pending enrollment ** Includes General & Special Education
Class Section Projections (as of 3/8/17)
Grade K 1 2 3 4 5
2016‐2017 # of 2017‐2018 Est. Increase / Sections # Sections (Decrease) 7 7* 0 8 7 ‐1 6 8 2 6 6 0 6 6 0 6 7 1
*2017‐2018 Kindergarten pending enrollment
Class Size Projections (as of 3/8/17)
Grade K 1 2 3 4 5
2016‐2017 Average # Students Per Section** 20 20 21 24 26 21
2017‐18 Average # Students Per Increase / Section** (Decrease) 20* ‐0 20 0 20 ‐1 21 ‐3 24 ‐2 23 2
*2017‐2018 Kindergarten pending enrollment ** Includes General & Special Education
