PROPOSED 2015–2016 DISTRICT BUDGET PLAN

PUBLIC BUDGET HEARING DATE TUESDAY MAY 12, 2015

ADMINISTRATIVE OFFICES- LGI 7 PM [FOLLOWS 6:30PM BOE MEETING]

ANNUAL BUDGET VOTE AND SCHOOL BOARD ELECTION

TUESDAY MAY 19, 2015

BOARD OF EDUCATION MEMBERS

Mr. Kenneth Kozlowski, President

Mr. David Damico, Vice President

Mrs. Linda Guy

Mrs. Amy Ahlstrom

Mrs. Claudia Szczerbacki

Mrs. Bridget Majka

Mr. Adam Reisenweber

D U N K I R K C I T Y S C H O O L D I S T R I C T A D M I N I S T R A T I O N B U I L D I N G

6 2 0 M A R A U D E R D R I V E D U N K I R K , N E W Y O R K 1 4 0 4 8

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

$42 ,086 ,078

Proposed 2015-16 Expenditure Summary2016 2015

General Support $4,172,375 $4,099,761 Board of Education $12,180 $12,180 Central Administration $243,101 $226,532 Finance $275,202 $269,136 Staff $211,970 $180,072 Central Services $3,016,834 $3,005,468 Special Items $413,088 $406,373Instruction $22,617,778 $21,323,652 Instruction, Administration, Improvement $1,548,230 $1,409,852 Teaching $12,676,692 $12,071,746 Programs for Students with Disabilities $4,954,253 $4,528,594 Occupational Education $717,491 $774,806 Teaching Special Schools $80,296 $80,296 Instructional Media $814,977 $698,520 Pupil Services $1,825,839 $1,759,838Pupil Transportation $1,159,684 $1,159,191Community Services $52,877 $32,877Undistributed $14,083,364 $14,562,276 Employee Benefits $10,378,318 $10,804,144 Debt Services $2,980,046 $3,113,132 Interfund Transfer $725,000 $645,000 Change $ Change %

General Support $4,172,375 $4,099,761 72,614$ 1.77%Instruction $22,617,778 $21,323,652 1,294,126$ 6.07%Pupil Transportation $1,159,684 $1,159,191 493$ 0.04%Community Services $52,877 $32,877 20,000$ 60.83%Undistributed $14,083,364 $14,562,276 (478,912)$ -3.29%Total General Fund Budget $42,086,078 $41,177,757 908,321$ 2.21%

General Support10%

Instruction54%

Pupil Transportation

3%

Undistributed33%

Administrative Component, $4,282,913 

Program Component, $31,055,400 

Capital Component, $6,747,765 

Dunkirk City School DistrictProposed School Budget 2015-16

2014-15 2015-16 2015-16 2015-16 2015-16Adopted Proposed Administrative Program CapitalBudget Budget Portion Portion Portion

Board of EducationMembers of the Board of Education are the elected representatives of the public who serve without pay as trusteesof the school district. Included in this account are expensesincurred by the Board in the performance of their duties, forexample, office supplies, necessary travel, and publications. $4,560 $4,560 $4,560

District MeetingThis portion of the budget provides the funds for the District/Deputy Clerk, the annual school budget and district election ofmembers of the Board of Education, including legal advertisingand other printing expenses for School District election/votes. $7,620 $7,620 $7,620

Central AdministrationThe Board of Education employs the Superintendent of Schoolsto serve as the chief executive officer of the school district, responsible to the Board for the overall operation.Compensation for the Superintendent and clerical staff andoffice supplies, necessary travel, and publications are included. $226,532 $243,101 $243,101

Business AdministrationThe business administration office to coordinatesthe financial matters of the school district such as accounting, budgeting, purchasing, and payroll. Charged to this unit areexpenses of the Business Office and staff including supplies,printing, publications, and equipment repairs. $206,256 $210,427 $210,427

Audit and TreasurerAuditing services for the District include the annual indepen-dent audit as required by the State and Federal agencies.Included in this code are the expenses and fees of theindependent auditor. The District Treasurer is annually appointed by the Board of Education and has the legal responsi-bility for the disbursement and receipt of all funds.Treasurer compensation is included herein. $45,000 $45,000 $45,000

Tax Collector and PurchasingThe tax collector works contractuallyfor the district andis responsible for the collection and auditing of school taxes.This account also includes funds for the printing and mailing oftax bills as well as supplies. Expenses for purchasing include BOCES cooperative bidding services. $17,880 $19,775 $19,775

Legal and PersonnelLegal counsel services provided to the District includenegotiation and arbitration and BOCES LaborRelations Services. Personnel expenses are payroll preparationincluding BOCES services and Employee Assistance Program. $169,412 $201,218 $201,218

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Dunkirk City School DistrictProposed School Budget 2015-16

2014-15 2015-16 2015-16 2015-16 2015-16Proposed Proposed Administrative Program Capital

Budget Budget Portion Portion PortionPublic Information and ServicesThis code covers the district's total expenses for all costs associ-ated with the printing and mailing of the district's newsletter. $10,660 $10,752 $10,752

OperationsThis section provides for the operation of the school buildings.Included are the costs for cleaning, heat, light and power, tele-phone, equipment and supplies. This area covers day-to-dayoperations. $1,687,259 $1,703,756 $1,703,756

MaintenanceThis area provides for maintenance efforts to keep thebuildings and grounds in good repair. Included are the costs ofmaintenance personnel, supplies and contracts for necessaryrepairs. $673,036 $670,729 $670,729

Central Printing/Postage and Data ProcessingThis code covers the district's expenses for printing and copying,all costs associated with mailings, and data processing fees foronline computer services with BOCES. $644,172 $642,349 $642,349

Special Account ItemsThis section provides expenses such as insurance for liability,student accidents, boiler and machinery and miscellaneouscoverage. Included here are BOCES administration costs as prorated among the school districts in the county as well as memberships in school associations. $407,373 $413,088 $412,088 $1,000

Instructional AdministrationThe expenses of the building administrators and their clericalstaff are charged to this account. Also included are necessaryadministrative equipment, supplies, equipment repairs, publications and conferences related to their offices. $1,332,440 $1,345,342 $1,345,342

Staff DevelopmentThis account is for the continued professional growth of the instructional and non-teaching personnel with workshops andcurriculum development opportunities. Many changes and mandated necessitate increased growth opportunities. Includedhere are services through BOCES Staff Development. $77,412 $202,888 $156,817 $46,071

TeachingTeaching comprises the major portion of the budget. This includes salaries for teachers, department chairpersons, substi-tutes, equipment, supplies and textbooks. The account also in-cludes expenses related to BOCES programs such as Occupational and Alternative Education.

$12,846,552 $13,394,183 $13,394,183

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Dunkirk City School DistrictProposed School Budget 2015-16

2014-15 2015-16 2015-16 2015-16 2015-16Proposed Proposed Administrative Program Capital

Budget Budget Portion Portion PortionSpecial EducationThis function provides the staff, materials and equipment inthe Special Education Program serving handicapped children both in Dunkirk and at BOCES. $4,528,594 $4,954,253 $4,954,253

Special SchoolsThis represents the district's summer school enrichment programs. Expenses include stipends for personnel, supplies, and instructional materials. $80,296 $80,296 $80,296

Library and Audio VisualThis code provides funds for the operation of the libraries. Expenditures consist of salaries of the librarians and staff, andlibrary books, films, and library and audio visual supplies. $261,129 $269,202 $269,202

Computer InstructionThis function provides for computer assisted instruction andincludes expenditures for computer software programs andservices through BOCES. $437,391 $545,775 $545,775

AttendanceThis code provides funds to promote and improvestudents' attendance. Expenditures include salaries of the attendance teacher, clerical staff, supplies and materials. $133,509 $139,324 $139,324

GuidanceThe function of this unit is to help students select educationalprograms that best fit their needs and abilities, and to assiststudents and their parents in the selection of post-high schooleducational or occupational opportunities. The guidanceprogram works with students and parents in overcoming anyproblems they may incur academically, socially, or emotionally.Expenditures include guidance counselor salaries, clerical staff,supplies, district testing, and conferences. $552,401 $568,025 $568,025

HealthThis code includes the salaries of the school nurses, school doctor, and related staff, supplies, equipment and conferences. $411,434 $428,049 $428,049

Psychological ServicesPsychological Services are rendered at all the schools of the district. Shown in this account are the expenditures incurred for psychologists in addition to professional books, subscription,testing and related office expenses. $119,408 $134,262 $134,262

Social Work ServicesThis code contains the expenditures for BOCES shared servicefor social work services. $166,469 $176,120 $176,120

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Dunkirk City School DistrictProposed School Budget 2015-16

2014-15 2015-16 2015-16 2015-16 2015-16Proposed Proposed Administrative Program Capital

Budget Budget Portion Portion PortionCo-CurricularThe function of this code is for all expenditures for approved non-athletic activities, such as class and student council advisors,senior play advisor, yearbook, and student newspaper. $84,929 $84,929 $84,929

AthleticsThe function of this code is for all expenditures for athletics. Included are expenditures for athletic director and coachessalaries, equipment, fees for officials and game supervisors andathletic association dues. $291,689 $295,130 $295,130

TransportationThis category provides for transportation for all students.Expenditures include payments to the public carrier furnishingtransportation pursuant to a written contract and transportationmonitors, and diesel fuel. $1,159,191 $1,159,684 $1,159,684

RecreationThe function of this code is for expenditures for the district'sswimming pool program which includes salaries for poolpersonnel and pool supplies and fitness center. $32,877 $52,877 $52,877

Employee BenefitsThis code contains expenditures for New York TeachersRetirement System, NYS Employees Retirement System, SocialSecurity, Worker's Compensation, and the district's share for

health insurance. $10,804,144 $10,378,318 $983,864 $8,702,220 $692,234

Debt ServiceDebt service includes the debts that the district maintains. Principal and interest payments are made on Phase I - II of theHigh School project, Middle School Renovations, Elementaryrenovations and energy performance contract. $3,113,132 $2,980,046 $2,980,046

Interfund TransferTransfer to Repair Reserve $50,000 $50,000 $50,000Transfer to Capital $570,000 $650,000 $650,000Special Aid Fund for the Summer Handicapped Program. $25,000 $25,000 $25,000 $0

Totals $41,177,757 $42,086,078 $4,282,913 $31,055,400 $6,747,765

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2015-16 2014-15 CHANGE %$42,086,078 $41,177,757 $908,321 2.21%

Real Property Tax Items $13,516,274 $13,594,375 -$78,101 -0.57%Charges for Services $112,000 $112,000 $0 0.00%Use of Money & Property $3,600 $3,600 $0 0.00%Sale of Property $650 $650 $0 0.00%Miscellaneous $138,900 $138,900 $0 0.00%Interfund Revenues $0 $0 $0 0.00%State Sources $24,896,497 $24,193,613 $702,884 2.91%Federal Sources $241,300 $214,034 $27,266 12.74%Fund Balance $3,176,857 $2,920,585 $256,272 8.77%State Aid $24,896,497 $24,193,613

Fund Balance $3,176,857 $2,920,585

Property Tax Local Effect $9,361,295 $9,455,854

Use of Money $3,600 $3,600

Property Tax Payment in Lieu of Taxes Program $4,136,979 $4,120,521

Other $510,850 $483,584

Total General Fund Budget Revenue $42,086,078 $41,177,757

2015 - 2016 Proposed Revenue Summary

State Aid59.2%

Fund Balance7.5%

Property Tax Local Effect22.2%

Use of Money0.0%

Property Tax Payment in Lieu of Taxes Program

9.8%Other1.6%

Dunkirk City School District Proposed Revenues

2014-15

2015-16

Real Property Tax Items This section includes the tax levy, amounts received in lieu of taxes such as payments by the Dunkirk Housing Authority and the Chautauqua County Industrial Development Agency, and interest and penalties on real property taxes.

$13,594,375 $13,516,274

Charge for Services Recorded here are Adult Education and Summer School Tuition, game and pool admissions, health services provided to private schools, and reimbursement for the government share of the Jr. ROTC program.

$112,000 $112,000

Use of Money and Property Included here are interest earnings on deposits and investments and rentals received for use of school property.

$3,600 $3,600

Sale of Property This covers the sale of scrap, sale of instructional supplies such as projects completed by the technology students, insurance recoveries received including reimbursement under Worker’s Compensation Law, and compensation for loss and damages such as lost books and damage to district property.

$650 $650

Miscellaneous Included here are refunds of prior year’s expenses and unclassified revenues such as reimbursement for photocopies, telephone reimbursement, and postage.

$138,900 $138,900

Interfund Revenues Recorded here are transfers from other funds for reimbursement for indirect costs associated with State and Federal Projects, including a transfer from the Debt Service Fund.

$0 $0

State and Federal Sources Included are basic state aid and lottery, BOCES, textbook, library loan and computer software aids, and QSCB and Medicaid reimbursements.

$24,407,647 $25,137,797

Fund Balance A portion of the unreserved fund balance, which is estimated to be available to reduce real property taxes is included here.

$2,920,585 $3,176,857

TOTALS $41,177,757 $42,086,078

Dunkirk City School District 2015-16Contingent Budget Calculation

Proposed Budget 2015-16 42,086,078$ LESS: Levy Increase -$

LESS: Administrative Cap 95,040$

Contingent Budget 41,991,038$

Contingent Budget rules for 2015-16 require a flat tax levy [or lower] and the elimination of "non-contingent" expenditures - primarily salary increases of a non-contractual nature and certain equipment purchases, and adherence to a cap on administrative appropriations.

Dunkirk City School DistrictStatement of Compensation

2015-16

Superintendent of Schools

Annual Salary $164,253

Annualized Cost of Benefits:

Mandatory TRS Contribution @ 13.26% of Salary $21,780

Contribution to Health/Prescription $0

SocialSecurity/Unemployment/Life/WorkersComp $12,568

Other $12,400

Total Annualized Cost of Benefits $46,748

Property Tax Report Card 2014-2015 - Page 1060800 - DUNKIRK CITY SD Official - as of 04/14/2015 02:20 PM

Note: Some data elements of the Property Tax Report Card have been revised or renamed to more closely follow the Property Tax Cap calculations districts complete on the Office of the State Comptroller website. Please see the Help text above for definitions. Additional guidance on the Property Tax Levy Limit is available on the Office of Educational Management Services website: http://www.p12.nysed.gov/mgtserv/propertytax/taxcap/.

Please also submit an electronic version (PDF or Word) of your school district's 2015-16 Budget Notice to: emscmgts@nysed.gov. This will enable us to help correct any formula or data entry discrepancy quickly.

Form Due - April 27, 2015

Form Preparer Name: WILLIAM THIEL

Preparer's Telephone Number: 716-366-9300

Shaded Fields Will Calculate Budgeted 2014-15 (A)

Proposed Budget 2015-16 (B)

Percent Change (C)

Total Budgeted Amount, not including Separate Propositions 41,177,756 42,086,078 2.21 %

A. Proposed Tax Levy to Support the Total Budgeted Amount1 9,455,854 9,361,295

B. Tax Levy to Support Library Debt, if Applicable 0 0

C. Tax Levy for Non-Excludable Propositions, if Applicable2 0 0

D. Total Tax Cap Reserve Amount Used to Reduce Current Year Levy, if Applicable

0 0

E. Total Proposed School Year Tax Levy (A+B+C-D) 9,455,854 9,361,295 -1.00 %F. Permissible Exclusions to the School Tax Levy Limit 0 0

G. School Tax Levy Limit, Excluding Levy for Permissable Exclusions3

10,042,052 9,841,431

H. Total Proposed Tax Levy for School Purposes, Excluding Permissible Exclusions and Levy for Library Debt, Plus Prior Year Tax Cap Reserve (E-B-F+D)

9,455,854 9,361,295

I. Difference: (G-H);(negative value requires 60.0% voter approval)2 586,198 480,136

Public School Enrollment 2,040 2,045 0.25 %Consumer Price Index 1.62 %

1 Include any prior year reserve for excess tax levy, including interest.

2 Tax levy associated with educational or transportation services propositions are not eligible for exclusion under the School Tax Levy Limit and may affect voter approval requirements.

3 For 2015-16, includes any carryover from 2014-15 and excludes any tax levy for library debt or prior year reserve for excess tax levy, including interest.

Actual 2014-15 (D)

Estimated 2015-16 (E)

Adjusted Restricted Fund Balance 14,408,349 14,322,723

Assigned Appropriated Fund Balance 2,987,272 3,176,857

Adjusted Unrestricted Fund Balance 1,647,110 1,683,443

Adjusted Unrestricted Fund Balance as aPercent of the Total Budget

4.00 % 4.00 %

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