boe budget workshop tuesday april 14, 2015 2015-2016 budget … · 2019. 6. 20. · boe budget...

BOE Budget Workshop Tuesday April 14, 2015

2015-2016 Budget Development

Estimated Expenditures 2015-2016As of 4/14/15

Adopted Proposed Percent

2014-15 2015-16 Difference Change

Salaries 59,170,294 61,013,117 1,842,823 3.11%

Benefits 34,559,191 33,012,633 -1,546,558 -4.48%

Special Education 10,095,250 10,346,750 251,500 2.49%

Debt Service 6,993,432 6,927,557 -65,875 -0.94%

Transportation 7,357,065 7,630,567 273,502 3.72%

Building & Grounds 2,548,000 2,914,500 366,500 14.38%

Technology 2,316,893 2,452,436 135,543 5.85%

BOCES w/o Spec Ed & Tech 2,556,105 2,698,613 142,508 5.58%

Supplies & Equipment 2,235,195 2,119,195 -116,000 -5.19%

Other 2,540,902 2,585,969 45,067 1.77%

130,372,327 131,701,337 1,329,010 1.02%

Collective Bargaining Unit 2015-2016 Increase ($)

2015-2016 Increase (%)

RCSD Teachers Association* - 409.20 FTE +$1,015,824(Triborough)

2.38%

RCSD Custodial & Maintenance Organization*- 52.00 FTE +$63,879(Triborough)

2.29%

RCSD Educational Secretaries Association* - 49.00 FTE +$48,601(Triborough)

2.01%

RCSD Professional Supervisory Organization* - 12.00 FTE(Elimination of salary schedule and steps, 2% flat increase per year, 5-year agreement)

+$36,012 2.00%

RCSD Supervisors of Business – 7.00 FTE(Elimination of salary schedule and steps, 2% flat increase per year, 3-year agreement)

+$35,731 2.00%

RCSD Registered Professional Nurses Association* - 12.00 FTE +$20,451(Triborough)

2.84%

RCSD Association of Aides and Monitors* - Estimated 59.50 FTE +$781(Triborough)

0.07%

Individual Contract Employees – 11.00 FTE [Subject to BOE Approval](No salary schedule, no steps)

+$31,544 2.00%

TOTAL Contractual Salary +$1,252,823 2.11%

2015-2016 Contractual Salary(As of 4/14/15)

* Contractual increase based on Triborough Amendment to the Taylor Law. Contractual step movement for all

members who are not on the top step of the salary schedule.

PositionsProjected

Cost

Instructional Staff

• Bilingual Teachers (2.00 FTE) $200,000

• ESL Teacher (1.00 FTE) $100,000

• Music Teacher (1.00 FTE) $100,000

Total Projected Cost of Instructional Staffing Additions $400,000

2015-2016 Additional Instructional & Support Staff Salary(As of 4/14/15)

PositionsProjected

Cost

Support Staff

• School Community Liaison (1 Full-Time) $40,000

• Elementary Literacy Aides (9 Part-Time) $90,000

• PPS Chairperson (Currently 0.5 FTE; increase to 1.0 FTE) $40,000

• Human Resources Clerical Support (1 Part-Time) $20,000

Total Projected Cost of Support Staffing Additions $190,000

Recommended Staffing Additions

2015-2016 Budget

April 14, 2015

Instructional Positions• Bilingual Teachers (2.0 FTE)

– Elementary Level– Mandated (unfunded) due to change in NYS regulations regarding

instruction of English as a Second Language (now referred to as English as New Language: ENL) students

– Provides stronger support to growing ESL/ENL population in our District

– Projected Salary/Benefit Cost: $200,000

• ESL Teacher (1.0 FTE)– Suffern High School– Mandated (unfunded) due to change in NYS regulations regarding

grouping of ESL/ENL students, and push-in and pull-out support– Projected Salary/Benefit Cost: $100,000

Instructional Positions (Continued)• Music Teacher (1.0 FTE)

– Suffern High School

– Necessary due to continued increase in Band, Orchestra, Choir enrollment (projected increase of approximately 85 students)

– Will decrease size of lesson groups (currently 30-40 students) and improve instructional experience for students

– Will allow for differentiation of instruction for Guitar courses


Support Positions• School Community Liaison (Spanish)

– District-wide position– Provides support for Spanish-speaking students and

families in all of our schools– Allows for those students and families to access all aspects

of our District’s offerings– Support services include:

• Translation of District communications • Interpreter services during registration, student/parent/teacher

meetings• Collaboration with faculty, PTA, community groups regarding

transition of Spanish-speaking students and families into our District


Support Positions (Continued)• Literacy Aides (9 positions; all Part-Time)

– All elementary schools– Provide support during ELA instruction in primary level classrooms– Continued change in needs displayed by newly-registered students

requires greater support in our primary classrooms– Projected Salary Cost: $90,000 (no benefits associated with these

positions)

• Clerical Support (1 position; Part-Time)– Human Resources Office– Review and improve condition of all personnel files/digitize file

contents– Projected Salary Cost: $20,000 (no benefits associated with this

position)

Support Positions (Continued)

• PPS Chairperson Position (Increase to 1.0 FTE)

– Currently 0.5 FTE

– Chairing responsibilities of all 504 meetings have returned to PPS office

• Approximately 180 meetings per year

– New mandate that all ENL students have annual meeting

• Approximately 150-160 meetings per year

– Projected Salary Cost: $40,000 (benefits already associated with this position)

PositionsProjected

Cost

Instructional Staff

• Bilingual Teachers (2.00 FTE) $200,000

• ESL Teacher (1.00 FTE) $100,000

• Music Teacher (1.00 FTE) $100,000

Total Projected Cost of Instructional Staffing Additions $400,000

2015-2016 Additional Instructional & Support Staff Salary(As of 4/14/15)

PositionsProjected

Cost

Support Staff

• School Community Liaison (1 Full-Time) $40,000

• Elementary Literacy Aides (9 Part-Time) $90,000

• PPS Chairperson (Currently 0.5 FTE; increase to 1.0 FTE) $40,000

• Human Resources Clerical Support (1 Part-Time) $20,000

Total Projected Cost of Support Staffing Additions $190,000

Salary2015-2016 Increase ($)

2015-2016 Increase (%)

Contractual Staff Salary $1,252,823 2.11%

Additional Instructional Staff Salary $400,000 0.68%

Additional Support Staff Salary $190,000 0.32%

TOTAL $1,842,823 3.11%

2015-2016 Budgeted Salary(As of 4/14/15)




Salaries 59,170,294 61,013,117 1,842,823 3.11%

Benefits 34,559,191 33,012,633 -1,546,558 -4.48%


Debt Service 6,993,432 6,927,557 -65,875 -0.94%

Transportation 7,357,065 7,630,567 273,502 3.72%


Technology 2,316,893 2,452,436 135,543 5.85%



Other 2,540,902 2,585,969 45,067 1.77%

130,372,327 131,701,337 1,329,010 1.02%

Adopted 2014-15

Proposed2015-16 Difference

Percentage Change

TRS 8,892,116 7,265,006 -1,627,110 -18.30%

ERS 1,809,455 1,647,121 -162,334 -8.97%

Health 17,652,331 17,652,331 - -

FICA/Medicare 4,966,889 5,250,015 283,126 5.70%

Other Benefits 1,238,400 1,198,160 -40,240 -3.25%

TOTAL 34,559,191 33,012,633 -1,546,558 -4.48%

2015-2016 Budgeted Benefits(As of 4/14/15)

Estimated based on Triborough as of 4/14/15




Salaries 59,170,294 61,013,117 1,842,823 3.11%

Benefits 34,559,191 33,012,633 -1,546,558 -4.48%


Debt Service 6,993,432 6,927,557 -65,875 -0.94%

Transportation 7,357,065 7,630,567 273,502 3.72%


Technology 2,316,893 2,452,436 135,543 5.85%



Other 2,540,902 2,585,969 45,067 1.77%

130,372,327 131,701,337 1,329,010 1.02%

Anticipated Revenues 2015-2016 As of 4/14/15

Adopted Proposed Dollar Percent2014-15 2015-16 Difference Difference

Fund Balance 3,100,000 2,100,000 -1,000,000 -32.26%Health Services 450,000 400,000 -50,000 -11.11%Interest on Investments 50,000 50,000 - -Rentals 100,000 100,000 - -Unclassified Revenues 2,659,555 2,659,555 - -State Aid 12,215,841 13,411,861 1,196,020 9.79%Building Aid 3,746,434 3,746,434 - -BOCES Aid 2,008,026 2,024,709 16,683 0.83%Use of Reserves 780,290 320,618* -459,672 -58.91%Tax Levy 105,262,181 106,888,160 1,625,979 1.54%

Total Revenue & Fund Balance 130,372,327 131,701,337 1,329,010 1.02%

* Reserve usage required to balance budget

Planned Deficit for 2014-15: Fund Allocation

Liquidation of Tax Certiorari Purchase Orders (one-time revenue) (-1,000,000)*

Reserve Usage (-780,290)

Total Planned Deficit (-1,780,290)

2015-2016 Budgeted Fund Balance

* Per District’s Corrective Action Plan in response to the

2013 NYS Comptroller’s Audit Report.

YEAR

ADDITIONAL SHORTFALL IN FOUNDATION AID

PAYABLE (GEA)

2010-11 -2,462,562

2011-12 -3,051,665

2012-13 -2,582,575

2013-14 -2,355,253

2014-15 -2,022,456

2015-16 -1,253,510

Total Loss In Aid -13,728,021

LOSS IN STATE AID PROMISED BUT NOT DELIVERED

* District will receive +$768,946 in restoration for 2015-2016

Adopted Legislative Difference

2014-15 2015-16 14-15 vs 15-16

Foundation Aid 9,541,223 9,611,249 70,026

High Cost/Excess Cost 583,264 549,176 -34,088

Private Excess Cost 239,125 248,290 9,165

Supplement Public Excess Cost 23,753 23,753 -

Transportation Aid 2,800,223 3,194,420 394,197

High Tax Aid 539,632 539,632 -

Software/Library/Textbook 460,866 445,358 -15,508

Technology/Hardware 50,211 53,493 3,282

GAP Elimination Adjustment -2,355,253 -2,022,456 332,797

GEA Restoration 332,797 768,946 436,194

BOCES Aid 2,008,026 2,024,709 16,683

Building Aid 3,746,434 3,746,434 -

Total Aid General Fund Budget 17,970,301 19,183,004 1,212,703

Total Non-General Fund Aid (UPK/Capital) 454,636 594,279 139,643

Total State Aid 18,424,937 19,777,283 1,352,346

Adopted 2014-15 Budget to Actual 2015-16 State Aid

Anticipated Use of Reserves 2014-2015As of 4/14/15

Balance of as Anticipated UseProjected Balance

3/1/15 2014-15 6/30/15

Tax Certiorari Reserve –Unrestricted 3,179,068 (-780,290) 2,398,778

Tax Certiorari Reserve –Restricted 2011-12 2,385,617 - *

Tax Certiorari Reserve – Restricted 2012-13 3,579,660 - *


Insurance Reserve 707,536 (-690,666) 16,870

Unemployment Reserve 317,869 - *

Capital Reserve 1,705,750 - 1,705,750

Reserve for Debt Service 1,534,413 - **

Unappropriated Fund Balance (4%) 5,214,893 - 4% 15-16 Budget

Total 17,503,310 TBD

* Re-evaluation on 6/30/15** Reserve will be used when building aid is reduced in the 2019-2020 school year.

2014-2015 New Tax Certiorari PetitionsAs of April 14, 2015

Total Potential Liability: $3,217,148

16 Orange LLC

400 Rella

Airmont Meadows

Airmont Plaza Association

All Souls Community Church

Friends of Kollel Oitzer Shas

AT&T

Capalbo

Central Harding

Commons at Bon Aire

Cong Khal Boston

Cong Shomrei Derech

Estate of Maria Miranda

Executive Assoc North IV

Freefern Associates

Gisondi Family Ltd

Heidt

Highview Hills

Hillburn Park

Kohl Realty

Kollel Shas

Licata Trust

Molinaro

NYCCOMM

Orange Avenue Properties

Park Place Condos

Pierson Lakes

Pierson Mapes

Pyramid Holdings

Ramapo Land

Ramapo Realty

Rella Partners

River Road Partners

Shekel Hakodesh

Sichol

SP HHF SUB A LLC

Stonegate Homes Group 6

Tag Real Estate

Talmud Torah Ohr Yochanan

TBS Realty

The Fujita Trust

Thirty Lafayette

Two Sixty Seven Cherry Lane

United Rockland Holding

United States Postal Service

United Water

Watchtower

New York State Comptroller’s Report –

recommendations regarding the allocation

of tax certiorari reserve funds

• In accordance with the NYS Comptroller’s Report and the

District's Corrective Action plan, the funds currently labeled

as Tax Certiorari Reserve – Unrestricted will be allocated

with the label Tax Certiorari Reserve – Restricted 2014-

2015.

• Final step in the implementation of the District’s Corrective

Action plan.

District’s Corrective Action Plan-

Allocation of Unrestricted Tax Certiorari Reserve

2014-2015 Tax Cert Reserve Usage Amount

Unrestricted Tax Certiorari Reserve (3/1/15) $3,179,068

2014-15 Budgeted Use of Reserve (-$780,290)

Use of reserves required to balance 2015-2016 budget, as of 4/14/15

(-$320,618)

Balance prior to transfer of funds $2,078,160

Anticipated Use of Unrestricted Tax Certiorari Reserve(As of 4/14/15)

2014-15 Total Potential Tax Cert Liability $3,217,148*

Transfer to Tax Cert Restricted – 2014-15 (-$2,078,160)

Unreserved Potential Liability – 2014-15 (-$1,138,988)

* District’s tax certiorari reserve for 2014-2015 will only cover an estimated

65% of the potential exposure, which is contrary to the recommendation

of the New York State School Boards Association.

Implementation of District’s Corrective Action Plan

2014-2015 New Tax Certiorari PetitionsAs of April 14, 2015

Total Potential Liability: $3,217,148

16 Orange LLC

400 Rella

Airmont Meadows

Airmont Plaza Association

All Souls Community Church

Friends of Kollel Oitzer Shas

AT&T

Capalbo

Central Harding

Commons at Bon Aire

Cong Khal Boston

Cong Shomrei Derech

Estate of Maria Miranda

Executive Assoc North IV

Freefern Associates

Gisondi Family Ltd

Heidt

Highview Hills

Hillburn Park

Kohl Realty

Kollel Shas

Licata Trust

Molinaro

NYCCOMM

Orange Avenue Properties

Park Place Condos

Pierson Lakes

Pierson Mapes

Pyramid Holdings

Ramapo Land

Ramapo Realty

Rella Partners

River Road Partners

Shekel Hakodesh

Sichol

SP HHF SUB A LLC

Stonegate Homes Group 6

Tag Real Estate

Talmud Torah Ohr Yochanan

TBS Realty

The Fujita Trust

Thirty Lafayette

Two Sixty Seven Cherry Lane

United Rockland Holding

United States Postal Service

United Water

Watchtower

Anticipated Use of Reserves 2014-2015As of 4/14/15

Balance of as Anticipated Use TransfersProjected Balance

3/1/15 2014-15 6/30/15 6/30/15

Tax Certiorari Reserve –Unrestricted 3,179,068 (-780,290) (-2,078,160) 320,618***

Tax Certiorari Reserve –Restricted 2011-12 2,385,617 - *



Tax Certiorari Reserve – Restricted 2014-15 2,078,160 2,078,160

Insurance Reserve 707,536 (-690,666) 16,870

Unemployment Reserve 317,869 - *

Capital Reserve 1,705,750 1,705,750

Reserve for Debt Service 1,534,413 - **

Unappropriated Fund Balance (4%) 5,214,893 - 4% 15-16 Budget

Total 17,503,310 TBD* Re-evaluation on 6/30/15** Increase in interest earned. Reserve will be used when building aid is reduced in the 2019-20 school year. *** Amount necessary to balance 2015-16 Budget

Budget Year Budget to Budget

Increase (%)

2015-2016 1.02%*

2014-2015 0.82%

2013-2014 0.74%

Budget to Budget Increase

* Budget increase as of 4/14/15

2015-2016 Budget: At A GlanceAs of 4/14/15

1.54%Tax Levy Increase

1.02%Budget-to-Budget Increase

$131,701,337Total Proposed Budget

For further information regarding the 2015-2016

Budget , please visit the District webpage at:

www.ramapocentral.org

Or Email

[email protected]

Questions

Proposed Capital Project Voter Referendum-Replacement of Turf Fields

Field Conditions - Tears

Field Conditions - Tears

Patch replacement of tears can not be matched because of the

condition of the turf.

Field Conditions - Depressions

Field Conditions – Turf Wear

Scope of Work

Stadium Field (78,417 Sq. Ft.)

• Remove and dispose of existing turf and infill.

• Laser grade surface to eliminate any undulations for

consistent grade.

• Install Field Turf.

• Infill with sand and rubber.

• In-lay line.

Alternative Field (72,154 Sq. Ft.)

• Remove and dispose of existing turf and infill.

• Laser grade surface to eliminate any undulations for

consistent grade.

• Install Field Turf.

• Infill with sand and rubber.

• In-lay lines.

Estimated Project Cost

Expense Estimated Cost

Stadium Field (78,417 Sq. Ft.) $435,000

Alternative Field (72,154 Sq. Ft.) $385,000

Architect & Engineering Fees $30,000

Total Estimated Cost $850,000

Capital Project is at no additional cost to taxpayers.

Use of Capital Reserve Funds

• Capital Reserve Fund was established by a voter approved

referendum on 2006.

• The current balance of the Capital Reserve Fund is $1,705,750.

• Use of Capital Reserve funds require authorization by a majority

of the voters and must be in the form of a proposition as set forth

by Education Law Section 3651.


For further information regarding the 2015-2016

Budget , please visit the District webpage at:

www.ramapocentral.org

Or Email

[email protected]

Questions

42

boe budget workshop tuesday april 14, 2015 2015-2016 budget … · 2019. 6. 20. · boe budget...

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