2017-2018 School Year Budget – Public Presentation

2

Rollover Budget

2016-17 Budget $41,400,492

2017-18 Rollover Budget $41,720,492

2017-18 Budget Final Draft $42,879,851

Plus Capital Proposition** $ 456,000

Total $43,335,851

Budget Increase on 4.67% $ 1,935,359

Without use of Capital Reserve With Use of Capital Reserve

3.57% (Budget to Budget) 4.67% (Budget to Budget)

2.35% (Estimated Tax Levy Increase) 2.35% (Estimated Tax Levy Increase)

**Since the funds to be expended are from the Capital Reserve Fund, approval of the proposition

will not require a tax levy increase to cover the expense.

Main Drivers of Increase:

Collective Bargaining Agreements – $750,000

High School Roof Replacement- $456,000 – Capital Reserve

High School Electrical Upgrade Phase II - $300,000 – Capital Project

Track Resurfacing – $360,000 – Capital Project

Façade Repair – $275,000 – Capital Project

Two Additional FTE – $200,000

Maximum Tax Levy Estimated at 2.35% for 2017-2018

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2017-2018 Budget Assumptions

• Medical Insurance - 12% Increase – As set by NYSHIP

• District Liability Insurance - 4% Increase – As set by NYSIR

• Teachers Retirement System – 1% Decrease As per TRS

• Utilities – 4% Increase – As set by Market

• Transportation – 4% Increase – As set by contract

• BOCES Transportation – 4% Increase – As set by Suffolk BOCES

• BOCES Services – 4% Increase – As set by Suffolk BOCES

• Dental Insurance - 0% - As set by JJ Stanis

• Supplies/Contractual – To remain flat

• State Aid increase 2.32%

• Tax Levy Cap – 2.35%

• Increase of 2 FTE for Secondary Special Education Program

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Tax Cap Formula available In January – The key component still pending is the final State

Aid. Estimated tax levy cap for the district is 2.35%.

Tax Levy - The total amount of property taxes a school district must collect to balance its

budget, after accounting for all other revenue sources including state aid. The tax levy is

the basis for determining the tax rate for each of the cities, towns or villages that make

up a school district.

Tax Rate – The tax bill continues to be calculated by using a property’s assessed value (as

determined by the local town assessor) and the tax rate—or the amount paid in taxes per

$1,000 of assessed value. The tax rate is the total school tax levy divided by the total

assessed value of property in the school district (as determined by Town of Brookhaven).

Inflation looks to be less than 1.26%, but with exemptions, the Tax Levy Cap is estimated

at 2.35%.

Tax cap is on the total tax levy and not on individual home owner. Grievances and Tax

Reassessments effect individual tax rates and not the tax levy.

Tax Rate is the proportionate amount that the home owners pay of the total Tax Levy.

Budget Summary: Tax Cap

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Final Draft

Board of Education provided guidance on total budget figure

Finance Committee Directive – Develop the following scenarios:

2.35% tax levy increase ($819,486) - Budget Increase of $1,892,520 ($43,335,851)

based upon tax cap inflation and maximum capital exemptions (one time items)

2.00% tax levy increase ($694,809) - Budget Increase of $1,233,000 ($42,633,492)

1.26% tax levy increase ($438,809) - Budget Increase of $977,000 ($42,377,492)

Items Added to Budget for 2017/2018

Construction – High School Electrical Upgrade/Track Resurfacing/Facade Repair

Construction – Utilize $456,000 of Capital Reserve to replace section of HS Roof

Additional FTE – 2 Teachers (Special Education)

Technology Initiative - $43,000 (based upon final state aid)

Superintendent and administration will continue to review staffing, scheduling, and enrollment

Business Office reviews/finalizes estimates and computes Tax Levy Cap

Board of Education monthly review/recommendations and District recommendations

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Reserves

Description June 2013 June 2014 June 2015 June 2016

DEFERRED REVENUES - SPEC TAXES 1,018,501.00 1,018,501.00 718,501.00 518,501.00

WORKERS'COMPENSATION RESERVE 1,530,711.46 1,786,213.30 2,081,718.37 2,586,674.93

RETIREMENT CONTRIBUTION RESERVE FUND 1,971,976.46 2,764,064.34 2,972,695.89 3,379,773.87

RESERVE FOR COMPENSATED ABSENCES 2,228,730.29 2,736,741.02 2,745,287.25 3,051,823.77

CAPITAL RESERVE - - 1,500,000.00 3,003,571.49

RESERVE FOR UNEMPLOYMENT 1,342,001.90 1,596,825.46 1,601,911.99 1,844,073.84

FUND BALANCE, UNRESERVED 1,572,851.61 1,612,542.15 1,688,419.74 1,656,019.68

9,664,772.72 11,514,887.27 13,308,534.24 16,040,438.58

SOURCES OF RESERVE FUNDS

Bond Refunding

Printer Management

Transportation Increases of 0%

Child Care Leaves

NYSHIP Litigation

Cash Management / Decreased TAN borrowing

Initiatives planned but not implemented

Staff Retirements

Elimination of One Time Projects

Contract settlements below budget

Administration position changes

Legislative Grants

Warmer Winters / Lower Utilities

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Staffing

Port Jefferson Schools

Staffing

13/14 14/15 15/16 16/17 17/18 Change

budgeted budgeted budgeted budgeted budgeted

ADMINISTRATORS 11 11 12 13 13 0

TEACHERS 111.4 113.9 117.3 119.7 122.3 2.6

NURSES 3 3 3 3 3 0

GUIDANCE COUNSELORS 4 4 4 4 4 0

PSYCHOLOGIST 2 2 2 2 2.4 0.4

SOCIAL WORKER 1 1 1 1 1 0

PJTA ASSOCIATION TOTAL 121.4 123.9 127.3 129.7 132.7 3

AIDES 8 8 9 9 5 -4

ASSISTANTS 30 32 32.5 31 36 5

LIFEGUARDS 1 1 1 1 1 0

PARA ASSOCIATION TOTAL 39 41 42.5 41 42 1

CLERICAL 19 19 18.5 18.5 18.5 0

CONFIDENTIAL 3 3 4 4 4 0

TOTAL OFFICE STAFF 22 22 22.5 22.5 22.5 0

FACILITY & TECHNOLOGY SPRVSR 12 11 11 11 11 0

CUSTODIAL/SECURITY/GROUNDS 14.5 16.5 17.5 17.5 17.5 0

TOTAL DISTRICT STAFF 219.90 225.40 232.80 234.70 238.70 4.00

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Additional Staffing

Additional 2.0 staff to be added in 2017/2018 attributed to expansion

of Secondary Special Education Program based upon analysis of cost &

least restrictive environment – District Placement vs BOCES

Placement.

Additional 1.0 Teacher(s) FTE added during school year 2016/2017.

.4 Psychologist

.2 Instructional Technology

.4 ENL

Additional 1.0 Paraprofessional FTE added during school year

2016/2017 based upon Committee on Special Education

recommendations.

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Budget Efficiencies

• Utilize greater efficiencies in program planning - BOCES

Special Education Costs versus In-House Program Costs

• Reduction of costs associated with BOCES Power School

Consultant

• Reduction in borrowing fees through cash management

• Entering into Energy Performance Contract

• Review and reallocation of staffing requirements through

careful scrutiny of resources by building administration

• Greater stability of administration has led to reductions in

new administration mentoring costs

• In-House Crisis Prevention Institute certified trainer

• Review alternative solutions for High School electric upgrade

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Revenue – Without Use of Capital Reserve

Summary of Estimated Revenues

2017-18 Proposed Budget

State Aid = Adopted NYS Budget

ITEM

Budget Budget Difference

2016-17 2017-18 $ %

Proposed Budget (A) 41,400,492 42,879,851 1,479,359 3.57%

State Aid Projection (B) 3,618,278 3,702,309 84,031 2.32%

Other Revenue

Continuing Education 0 0 0 n/a

Health Services/Tuition 522,000 465,000 (57,000) -10.92%

Interest Income 30,000 40,000 10,000 33.33%

Rentals 760,000 425,000 (335,000) -44.08%

Reserves-SCTR 200,000 200,000 0 0.00%

Pilot Program 1,340,000 1,383,842 43,842 3.27%

Miscellaneous 123,000 152,000 29,000 23.58%

Use of Capital Reserve 0 n/a

Use of ERS Reserve 75,000 75,000 n/a

Debt Service Fund Balance

Transfer0 810,000 810,000 n/a

Total Other Revenues (C) 2,975,000 3,550,842 575,842 19.36%

Total Non Tax Levy Revenues (B +

C)6,593,278 7,253,151 659,873 10.01%

Tax Levy Revenues Required (A-B-

C) 34,807,214 35,626,700 819,486.00 2.35%

Total Assessed Valuation 23,926,880 23,968,055 41,175 0.17%

Projected Tax Rate 145.47 148.64 3.17 2.18%

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Revenue – With Use of Capital Reserve

Budget Budget

2016-17 2017-18 $ %

41,400,492 43,335,851 1,935,359 4.67%

3,618,278 3,702,309 84,031 2.32%

0 0 0 n/a

522,000 465,000 (57,000) -10.92%

30,000 40,000 10,000 33.33%

760,000 425,000 (335,000) -44.08%

200,000 200,000 0 0.00%

1,340,000 1,383,842 43,842 3.27%

123,000 152,000 29,000 23.58%

456,000 456,000 n/a

75,000 75,000 n/a

0 810,000 810,000 n/a

2,975,000 4,006,842 1,031,842 34.68%

6,593,278 7,709,151 1,115,873 16.92%

34,807,214 35,626,700 819,486.00 2.35%

23,926,880 23,968,055 41,175 0.17%

145.47 148.64 3.17 2.18%Projected Tax Rate

Miscellaneous

Use of Capital Reserve

Debt Service Fund Balance Transfer

Total Non Tax Levy Revenues (B + C)

Tax Levy Revenues Required (A-B-C)

Total Assessed Valuation

Total Other Revenues (C)

Use of ERS Reserve

State Aid Projection (B)

Other Revenue

Continuing Education

Health Services/Tuition

Interest Income

Rentals

Reserves-SCTR

Pilot Program

Proposed Budget (A)

Summary of Estimated Revenues

2017-18 Proposed Budget

State Aid = Adopted NYS Budget

ITEM

Difference

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Final Draft Detail – With Use of Capital Reserve

ACCOUNT GROUP 2016-17 ADOPTED BUDGET 2017-18 PROPOSED BUDGET Change

1010....BOARD OF EDUCATION $28,975 $29,325 $350

1040....DISTRICT CLERK $10,000 $10,000 $0

1060....DISTRICT MEETING $9,150 $9,150 $0

1240....CHIEF SCHOOL ADMINISTRATOR $388,841 $386,541 ($2,300)

1310....BUSINESS ADMINISTRATOR $526,635 $543,463 $16,828

1320....AUDITING $88,500 $88,500 $0

1325....TREASURER $77,900 $81,349 $3,449

1380....FISCAL AGENT FEES $11,500 $11,500 $0

1420....LEGAL FEES $93,500 $94,500 $1,000

1430....PERSONNEL $127,309 $128,301 $992

1440....LEGAL ADS $10,000 $7,500 ($2,500)

1480....PUBLIC INFO AND SERVICE $55,726 $60,344 $4,618

1620....OPERATION MAINT/PLANT $1,824,225 $1,609,939 ($214,286)

1621....MAINTENANCE OF PLANT $987,285 $1,052,758 $65,473

1670....CENTRAL PRINTING AND MAILING $40,000 $40,000 $0

1680....DATA PROCESSING DISTRICT $80,000 $80,000 $0

1681....DATA PROCESSING BOCES $155,809 $157,228 $1,419

1910....UNALLOCATED INSURANCE $261,581 $269,362 $7,781

1920....SCHOOL ASSOCIATION DUES $0 $0 $0

1930....JUDGMENTS & CLAIMS $15,000 $15,000 $0

1950....ASSESSMENTS ON SCHOOL PROPERTY $5,000 $3,000 ($2,000)

1981....ADMIN CHARGE-BOCES $145,000 $148,625 $3,625

1....GENERAL SUPPORT $4,941,936 $4,826,385 ($115,551) (2.34%)

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Final Draft Detail – With Use of Capital Reserve

ACCOUNT GROUP 2016-17 ADOPTED BUDGET 2017-18 PROPOSED BUDGET Change

2010....CURR. DEV./SUPERVISION $566,668 $535,391 ($31,277)

2020....SUPER. REG. SCHOOL $1,276,427 $1,376,863 $100,436

2110....REGULAR SCHOOL $11,057,411 $11,479,717 $422,306

2190....GIFTED & TALENTED $48,725 $63,963 $15,238

2250....HANDICAPPED PROGRAM $4,757,656 $4,847,354 $89,698

2280....OCCUP. ED. $208,000 $208,000 $0

2332....SUMMER INSTRUCTION $12,000 $12,000 $0

2610....LIBRARY $282,016 $288,161 $6,145

2630....COMPUTER ASSISTED INSTRUCT. $799,501 $849,674 $50,173

2810....GUIDANCE $555,496 $525,232 ($30,264)

2815....HEALTH SERVICES $256,049 $268,192 $12,143

2820....PSYCHOLOGY SERVICES $183,344 $219,999 $36,655

2821....DRUG FREE SCHOOL COUNSEL $50,170 $51,268 $1,098

2825....SOCIAL WORK SRVC-REG SCHOOL $50,420 $51,518 $1,098

2850....COCURRICULAR ACTIVITIES $293,799 $298,731 $4,932

2855....INTERSCHOLASTIC ACT. $845,397 $856,663 $11,266

2....INSTRUCTION $21,243,079 $21,932,725 $689,646 3.25%

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Final Draft Detail – With Use of Capital Reserve

ACCOUNT GROUP 2016-17 ADOPTED BUDGET 2017-18 PROPOSED BUDGET Change

5510....D.O. TRANSPORTATION $76,333 $112,959 $36,626

5540....CONTRACTED TRANSPORTATION $2,165,900 $2,243,245 $77,345

5581....TRANS. BOCES $25,000 $30,000 $5,000

5....TRANSPORTATION $2,267,233 $2,386,204 $118,971 5.25%

9010....EMP. RETIREMENT SYSTEM $550,000 $550,000 $0

9020....TEACHERS RETIRE. SYSTEM $2,100,000 $1,915,000 ($185,000)

9030....FICA $1,750,000 $1,750,000 $0

9040....WORKMEN'S COMPENSATION $110,000 $165,000 $55,000

9045....LIFE INSURANCE $120,000 $120,000 $0

9050....UNEMPLOYMENT $230,000 $170,000 ($60,000)

9060....HEALTH INSURANCE $6,774,000 $6,951,896 $177,896

9....EMPLOYEE BENEFITS $11,634,000 $11,621,896 ($12,104) -0.10%

9711....SERIAL BOND $774,244 $743,914 ($30,330)

9760....TAN $240,000 $220,000 ($20,000)

9901....OTHER DEBT $0 $213,727 $213,727

9950....TRANSFER TO CAPITAL $300,000 $1,391,000 $1,091,000

9....DEBT SERVICE/TRANSFERS $1,314,244 $2,568,641 $1,254,397 95.45%

GRAND TOTALS $41,400,492 $43,335,851 $1,935,359 4.67%

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Budget by Component

Administrative Component $4,060,942 (9.47%) - Decrease from prior year’s 9.56%

Board of Education/Superintendents Office/Business Office/Personnel/Technology/Auditors/Liability Insurance/Legal Costs

Capital Component $4,790,338 (11.17%) – Increase from prior year’s 10.00%

Custodial/Buildings & Grounds/Utilities/Debt Service

Program Component $34,028,571 (79.36%)-Decrease from prior year’s 80.44%

Instructional Program

2017/2018 Budget Components

Administrative

Capital

Program

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Budget by Category

2017/2018 Budget Salaries $20,391,732

Emp Benfits $11,621,896

Transportation $2,249,245

Contractual $2,126,674

BOCES $2,111,230

Debt Service $1,177,641

Capital Projects $935,000

Testing/Tuition $560,800

Supplies $469,787

Utilities $343,300

Equipment $340,680

Liability Insurance $269,361

Textbooks $131,927

Software $101,523

Postage $30,479

Other $18,576

74% of budget is Salary and

Benefits

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QUESTIONS?