Clarence Central School District Board of Education Regular Board Meeting Clarence Middle School 7:00 PM Agenda – Monday, October 15, 2018 REGULAR BOARD MEETING TYPE I. PUBLIC SESSION CALL TO ORDER 1. Pledge of Allegiance 2. Roll Call 3. Announcements Action II. APPROVAL OF AGENDA Action III. APPROVAL OF MINUTES BOE Meeting Minutes and Executive Session—September 17, 2018 Audit Committee Meeting Minutes—September 17, 2018 Action Action IV. PUBLIC COMMENT SESSION V. UNFINISHED BUSINESS VI. SUPERINTENDENT’S REPORT Mr. Moore, Mr. Aspinall and CMS students will present an overview of the CMS Newscast. Informational VII. FINANCE F1. Financial Reports—August 2018 F2. Schedule of Bills and Check Warrant Report F3. Annual External Audit 2017-18 Action Action Action VIII. PERSONNEL INSTRUCTIONAL P1. Requests for Leave of Absence P2. Appointments P3. Community Education P4. Salary Adjustments P5. Presentation Compensation P6. Substitute Teacher List P7. Board Resolution—Superintendent Employment Agreement Action Action Action Action Action Action Action NON-INSTRUCTIONAL P8. Change in Status P9. Resignations P10. Appointments P11. Substitutes Action Action Action Action IX. SPECIAL NEEDS & STUDENT ACTIVITIES 1. Recommendations from the Committee on Special Education 2. Recommendations from the Committee on Pre-School Special Education Action Action
Transcript
Clarence Central School District Board of Education
Regular Board Meeting Clarence Middle School
7:00 PM
Agenda – Monday, October 15, 2018
REGULAR BOARD MEETING
TYPE
I.
PUBLIC SESSION CALL TO ORDER 1. Pledge of Allegiance 2. Roll Call 3. Announcements
Action
II. APPROVAL OF AGENDA Action
III. APPROVAL OF MINUTES BOE Meeting Minutes and Executive Session—September 17, 2018 Audit Committee Meeting Minutes—September 17, 2018
Action Action
IV. PUBLIC COMMENT SESSION
V. UNFINISHED BUSINESS
VI. SUPERINTENDENT’S REPORT Mr. Moore, Mr. Aspinall and CMS students will present an overview of the CMS Newscast.
Informational
VII. FINANCE
F1. Financial Reports—August 2018 F2. Schedule of Bills and Check Warrant Report F3. Annual External Audit 2017-18
Action Action Action
VIII. PERSONNEL
INSTRUCTIONAL P1. Requests for Leave of Absence P2. Appointments P3. Community Education P4. Salary Adjustments P5. Presentation Compensation P6. Substitute Teacher List P7. Board Resolution—Superintendent Employment Agreement
Action Action Action Action Action Action Action
NON-INSTRUCTIONAL P8. Change in Status P9. Resignations P10. Appointments P11. Substitutes
Action Action Action Action
IX. SPECIAL NEEDS & STUDENT ACTIVITIES 1. Recommendations from the Committee on Special Education 2. Recommendations from the Committee on Pre-School Special Education
Action Action
Clarence Central School District Board of Education
Regular Board Meeting Clarence Middle School
7:00 PM
Agenda – Monday, October 15, 2018
X. BOARD DEVELOPMENT/POLICY B1. Field Trip—CHS Drama Club and NAHS to NYC—April 2019 B2. Policy 3283 Naming of School Facilities, Plaques and Memorials/Public Dedication
Action Action
XI. PUBLIC COMMENT SESSION
XII. COMMITTEE OF THE WHOLE/ITEMS OF INFORMATION 1. Schedule of Meetings 2. Upcoming Events
Informational Informational
XIII. ADJOURN TO EXECUTIVE SESSION For the purpose of discussing collective bargaining negotiations involving the Clarence Administrators’ Association.
Action
MEETING NO. 4 CLARENCE CENTRAL SCHOOL DISTRICT
SEPTEMBER 17, 2018
A Regular School Board of Education meeting was held on Monday evening, September 17, 2018 at the Clarence High School Lecture Hall, 9625 Main Street, Clarence, New York. Mr. Michael Fuchs, Board President, called the meeting to order at 7:00 p.m. and led the Pledge of Allegiance. SCHOOL BOARD MEMBERS: ABSENT LATE ARRIVAL
Michael Fuchs, President Tricia Andrews James Boglioli John Fisgus Dennis Priore Dawn Snyder Matthew Stock
OTHERS:
Geoffrey Hicks, Superintendent Richard Mancuso, Clerk of the Board John Ptak, Director of Personnel Kristin Overholt, Director of Curriculum
47. It was moved by Mr. Stock and seconded by Mr. Fisgus that the Board approve the meeting agenda for September 17, 2018. CARRIED – All Members Present Voted YES
Approval of September 17, 2018 agenda
48. It was moved by Mrs. Andrews and seconded by Mr. Priore that the Board approve the Meeting Minutes and Executive Session of August 27, 2018 as submitted and recommended.
CARRIED – All Members Present Voted YES
Approval of August 27, 2018, Meeting Minutes
49. President Fuchs opened the meeting for a Question and Answer Period for those in attendance who wished to address the Board of Education.
Question & Answer
50. Superintendent Hicks recognized the Clarence High School students that made a special effort in reaching out to the community. The Clarence High School Student Council reviewed their student activities for this school year.
Information
51. It was moved by Mr. Boglioli and seconded by Mr. Stock that the Board approve the following: the Financial Reports for July 2018; the Schedule
Financials, Inter-Municipal Agreement
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of Bills; the Check Warrant Report; and the Inter-Municipal Agreement Addendum (School Resource Officer’s); to accept the Internal Auditor’s report and corrective action plan and to accept the New York State Comptroller’s Audit report regarding Transportation and its corrective action plan as submitted and recommended.
CARRIED – All Members Present Voted YES
Addendum, NYS Comptrollers Transportation Audit
52. It was moved by Mr. Priore and seconded by Mrs. Andrews that the Board approve the following Instructional Staff Personnel Changes as submitted and recommended: RESIGNATIONS Acceptance of the following instructional resignations:
Amanda Benker, CMS Art Club Advisor, resigns effective August 30, 2018.
Andrew Bodemer, CMS Marching Band Advisor, resigns effective September 6, 2018. .
Suzanne Fridmann, Harris Hill Grade 2 Department Chair, resigns effective August 20, 2018. Noreen Rosenthal, CMS Art Club Advisor, resigns effective August 29, 2018. REQUEST FOR LEAVE OF ABSENCE
Approval of the following request for unpaid leave of absence: Ashley Dreibelbis, CMS Assistant Principal, requests an unpaid child-care leave of absence from her Assistant Principal position effective August 21, 2018 through August 31, 2018. APPOINTMENTS Approval of the following instructional appointments:
APPROVAL OF INDEPENDENT CONTRACTOR Approval for compensation for a School Psychologist Intern serving during the 2018-19 school year.
Instructional Staff Changes
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EXTRACURRICULAR Winter Sports Recommendations for approval from Greg Kaszubski for CHS and CMS Winter Sports 2018-2019 recommendations.
ACTIVITY COACH LEVEL STEP SALARY Basketball, Var. Boys, CHS Doug Ratka I 3 7,952 Basketball, Var. Girls, CHS Erin Booker I 3 7,952 Basketball, J.V. Boys, CHS TBD III - - Basketball, J.V. Girls, CHS Jocelyn Canaday III 3 6,445 Basketball, Freshman Boys, CHS Charlie Vesper IV 3 5,694 Bowling, Var. Boys, CHS Ken Duke V 3 4,947 Bowling, Var. Girls, CHS Joe Pohlman V 3 4,947 Ice Hockey, Var. Head, CHS Rick Brooks I 3 7,952 Ice Hockey, Var. Ass't, CHS *Jeff Barrett IV 2 4,988 Indoor Track, Boys Var. Head, CHS Justin Weldon III 3 6,445
Indoor Track, Girls Var. Head CHS Kevin McCuen III 3 6,445
Rifle, CHS Bob Neubauer III 3 6,445 Swimming, Var. Boys Head, CHS Eric McClaren I 3 7,952 Swimming, Var. Boys, Ass't, CHS Tom Steuer IV 3 5,694 Swimming, Var. Boys Ass’t (Diving) TBD VI - -
Wrestling, Var. Head, CHS Jason Chase I 3 7,952
Wrestling, Var. Ass't, CHS *Daniel Boychuck IV 1 4,273
Basketball, Boys, MS Kurt Diesfeld V 3 4,947 Basketball, Girls, MS Brian Maley V 3 4,947 Basketball, Girls, MS (Gr. 7) VII
Swimming, MS Joe Zwierzchowski V 3 4,947
Swimming Ass’t, MS Abigail MacDonald VII 3 3,448
Wrestling, Boys, MS Scott Beebe V 3 4,947 Wrestling Ass't, MS Mat Dawson VII 3 3,448 * New Recommendation
The following individuals will be working as unpaid coaches for the winter 2018-2019 season Mike Lock Var. Ice Hockey
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Fall Sports Fall Extracurricular Recommendations for approval from Greg Kaszubski for CHS and CMS Fall Sports 2018-updated
HIGH SCHOOL ACTIVITY COACH LEVEL STEP SALARY
Soccer, Varsity Boys Mike Silverstein III 3 $6,445 Soccer, Var. Asst. Boys IV - - Soccer, Boys J.V. Andrew Gates V 3 4,947 Soccer, Boys Freshman Mike Kuper VI 3 4,198 Soccer, Varsity, Girls Dave Stephan III 3 6,445 Soccer, Var.Asst. Girls IV - - Soccer, Girls J.V. Jill Conover-Hurley V 3 4,947 Field Hockey, Varsity (Co-Coach)Marissa Faso III 3 3,222.50 Field Hockey, Varsity (Co-Coach)Gina Stephan III 3 3,222.50 Field Hockey, J.V. Chelsie Hausberger V 3 4,947 Cross Country, Var Boys/Girls Justin Weldon III 3 6,445
Cross Country, Var Boys/Girls Asst. Geoff Koch VI 3 4,198
Tennis, Girls, Varsity Mike DelSignore III 3 6,445 Tennis, Girls, JV VII - - Football, Var. Head Paul Burgio I 3 7,952 Football, Var. Asst. Brendan Brady III 3 6,445 Football, Var. Asst. Tim Myslinski III 3 6,445 Football, J.V. Head Kurt Diesfeld III 3 6,445 Football, J.V. Asst. Robert Izydorczak V 3 4,947 Football, J.V. Asst. Derek Kise V 3 4,947 Swimming, Girls Varsity Joe Zwierzchowski III 3 6,445 Swimming, Girls Varsity Asst. Tom Steuer VI 3 4,198
Swimming, Girls Varsity Asst. Kelly Neth VI 3 2,099
Volleyball, Boys Varsity David Hill III 2 5,642 Volleyball, Boys J.V. Dave Grabowski V 3 4,947 Volleyball, Girls Varsity Mike Meyer III 3 6,445 Volleyball, Girls, J.V. Jocelyn Canaday V 3 4,947 Golf, Boys/Varsity Jason Urbanek V 3 4,947 Golf, Girls/Varsity Kori Grasha V 3 4,947 Cheerleaders, Varsity Amber Rector II 3 7,198
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Cheerleaders, J.V. Taine Braunscheidel III 2 5,642 Gymnastics, Girls Varsity (Co-Coach)Lisa Miller III 2 3,385.20
Gymnastics, Girls Varsity
(Co-Coach)Michael Prelewicz III 2 2,256.80
Gymnastics, Boys Varsity IV
Supervisor of Spectators, 18 sessions Mark Layer X - 1,614.41
Supervisor of Spectators, 6 sessions Cathy Shaughnessy X - 448.45
Supervisor of Spectators, 5 sessions Beth Brawn X - 538.14
Supervisor of Spectators, 29 sessions Jeff Barrett X - 2,601
Supervisor of Spectators, 29 sessions Alex Chambers X - 2,601
Supervisor of Spectators, 5 sessions Mark Tayler X - 448.45
Supervisor of Spectators, 5 sessions Amy Major X - 448.45
Football, Mod. B Head Brian Maley V 3 $4,947 Football, Mod. B Asst. Jeff Barrett VI 3 4,198 Soccer, Girls Yohan Andraud VII 1 2,584 Soccer, Boys Steve Weaver VII 1 2,584 Cross Country, Boys/Girls Stephanie Stevens VII 3 3,448
Volleyball, Girls Robin Shiflet VII 3 3,448 Volleyball, Boys James Neubauer VII 3 3,448 Field Hockey, Girls Catherine Peters VII 1 2,584 B.A.A. Intramurals, (7/8) 126 sessions Paul Burgio III 3 6,445
G.A.A. Intramurals, (7/8) 78 sessions *Robin Shifflet III 3 3,398.76
G.A.A. Intramurals, (7/8) 48 sessions *Catherine Peters III 1 1,842.66
B.A.A. Intramurals, (6) Todd Banaszak III 3 3,989.76
Clarence Central School Board Minutes September 17, 2018
Supervisor of Spectators X - - Supervisor of Spectators X - - The following individuals will be working as unpaid coaches for the Fall 2018 season:
Frank Payne Football Kathy Neelon Girls Varsity Volleyball Doug Rifenburg Modified Football Steve Insinna Girls Tennis Carlos Martinez Boys Varsity Soccer Shannon Jablonski Girls V/JV Volleyballs Swimming Madeline Kuhn Girls Volleyball Paul Lowencey Boys Soccer
The Clarence Central Schools will be contracting with Excelsior for athletic training services for the 2018-19 school year.
CHS Recommendations from Kenneth Smith for 2018/19 activity advisors.
ACTIVITY ADVISOR LEVEL STEP SALARY
Academy of Business Heather Hartmann VIII 1 $2020 Academy of Visual/Performing Arts (2)
Lou Vitello George Gilham VIII 1 $2020
$2020 Advisor, Grade 12 (2 Positions)
Gretchen Rohe Katie Leiser VI 3 $4198
$4198 Advisor, Grade 11 Cynthia Adams VI 3 $4198
Advisor, Grade 10 Jan Thome VII 3 $3448
Advisor, Grade 9 Richard Gallagher VII 3 $3448
Art Partners Maribeth Rice-Gaiser IX 3 $1948
Chamber Orchestra Douglas Shaw X $1281
Chorus Amy Fetterly VI 3 $4198
Chrysalis (Literary Club) Diane Andriaccio VII 3 $3448 Community Service Coordinator Richard Brooks V 3 $4947
Debate Club/Model UN Douglas Ratka X $1281
Drama Club Louis Vitello VII 3 $3448 Drama Production, House Manager/Publicity*
Jacqueline Bowman Stephen Merlihan VIII 3 $1347.50
$1347.50
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Environmental Club Jason Madden X $1281
Fall Drama Production Louis Vitello VI 3 $4198
Fall Drama Stage Craft Stephen Merlihan VII 3 $3448
Foreign Language* Melanie Williams Leslie Tobia X $640.50
$640.50
Future Business Leaders* Brian Schmidt Jennifer Scifo VIII 2 $1180.50
$1180.50 Future Teachers Club Kimberly Boyle VIII 3 $2695
Garden Club Sophia Lamphron X $1281
Gay Straight Alliance Christina Gatti IX 1 $1462
Guitar Club Joe McGreevy X $1281
Helping Hands/Leadership Kimberly Boyle X $1281
History Club Ron Kotlik X $1281
Interact* Brian Schmidt Jennifer Scifo
X $640.50 $640.50
Latin Club* Michael DelSignore Kori Grasha
X $640.50 $640.50
Marching Band Andrew Bodemer V 3 $4947
Media Club Maribeth Rice-Gaiser IX 3 $1948
Mock Trial Ron DiNicolantonio VI 3 $4198
Musical Choral Director Amy Fetterly IV 3 $5694
Musical Director Louis Vitello III 3 $6445
Musical Director Asst. Robert M. McKeehan VI 3 $4198
Musical Orchestra Director Andrea Runfola V 3 $4947
National Art Honor Society George Gilham X $1281
National Honor Society Jacqueline Fleming VI 3 $4198
Newspaper (Advocate) Lisa Hess V 3 $4947
Reach Out Club Chelsey Nabozny Ashley Martin X $640.50
$640.50 Rifle Club Daniel Graf X $1281
SADD (2 Positions)
Jennifer Berndt Trey Gardner VIII 3 $2695
$2695
Scholastic Bowl Mary Pat Nichols IX 3 $1948 Science Olympiad (2 Positions)
Harold Ohnmeiss Katalin Posch X $1281
$1281
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Stage Band (Jazz) Andrea Runfola VI 3 $4198
Stage Crew Steve Merlihan II 3 $7198
Student Council Matthew Andrews IV 1 $4273
Summer Band Louis Vitello VII 2 $2955
Technology Club*
James Cramer Thomas Maroney Jason Urbanek Sean Murray
X
$ 320.25 $ 320.25 $ 320.25 $ 320.25
Varsity Club Brian Schmidt VIII 3 $2695
Yearbook Advisor Peter Scumaci II 3 $7198
Yearbook Advisor Asst. Kate Runfola VI 3 $4198
Youth Court Advisor Mary Sorrels VII 1 $2584 *Activity is split between teachers
Activity/
Club Annual/ Seasonal
# of Sessions Advisor(s) Level Step Stipend
Art Club A 20 **Elizabeth Spielman X $1,281.00
Assets Committee (20 sessions each)
A
80
Diane Giangreco X $1,281.00 Chris Tudor X $1,281.00 Dave Stillinger X $1,281.00
Jessica Mohr X $1,281.00 Chess Club A 20 Brad Paxton X $1,281.00 Choral Director S Heidi Kohler IV 3 $5,694.00 Clarence Service Club A 20 Sue Voll X $1,281.00 Drama/ Dance Workshop A 20 Doug Kohler X $1,281.00 Drama-Art/Stage Crew* S
Julianne Chamberlin VII 3 $1,724.00
Noreen Rosenthal VII 3 $1,724.00 Grade 8 Advisors* A Robin Shifflet VII 3 $1,344.72 Matt Lauer VII 2 $1,152.45 Katie Lavey VII 1 $568.48 Home/Careers Club A 40 Tracy Seinar X $1,281.00 (20 sessions Diane Giangreco X $1,281.00
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each) Marching Band S
**Chryste Mallary X $541.00
Musical Director S Douglas Kohler IV 3 $5,694.00 Musical Director Asst. S Mary Lynne Kautz VII 3 $3,448.00 Quiz Bowl Club A 30 Dan Fox X $1,921.50 Science Club* A 20
Rob Yiengst (10 sessions) X $640.50
Gerry Makin (10 sessions) X $640.50
Show Choir A Heidi Kohler VI 3 $4,198.00
Sinfonietta A Nancy Benz X $1,281.00
Stage Band A Andy Bodemer VII 1 $2,584.00
Stage Crew*
A
Tom Furminger II 3 $3,599.00 Alyn Simpson II 1 $2,702.00
Stagecraft (Musical)*
S Tom Furminger VIII 2 $1,180.50 S Alyn Simpson VIII 1 $1,010.00
Strategic Games Club A 30 Dan Fox X $1,921.50 Student Council* A Maria Walter V 2 $2,166.00 Scott Aspinall V 2 $2,166.00 Supervisor of Spectators A Todd Banaszak X $1,457.00 Catherine Ciepiela X $1,457.00 Technology A Brad Wright X $1,281.00 Vocal Ensemble-Pop Chorus A Jill Fitzgerald VIII 3 $2,695.00 Writers with Vision* A Dan Herbold X $640.50 Jennie Rook X $640.50 Yearbook Advisor A Nicole McGreevy IV 3 $5,694.00
*Position is split between Advisors
**New Advisor
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2018-19 MENTORS The following individual will provide mentor services for the 2018-19 school year:
Each mentor will receive a stipend of $2,200 for working with one individual or $2,900 for working with two or more individuals:
SCHOOL MENTOR STIPEND INTERN
Middle School Family Support Center
Christine Berry-Krazmien
$2,200 Kevin Modlmayer
SUMMER CURRICULUM PROJECTS The following teachers participated in Kindergarten orientation in August at $142/day:
SUMMER GUIDANCE The following CHS guidance counselor will work an additional day during the summer at his per diem rate:
Name No. of Additional Days Per Diem Rate Andrew Steger 1 day $294.90 FALL CURRICULUM PROJECTS
2018 Fall Curriculum Project requests from Kristin Overholt requesting teacher workdays at $142/day.
CURRICULUM PROJECTS
PROJECT TITILE SCHOOL PARTICIPANT Team/Grade Level Change LV Janine Papili Accounting - CTE Alignment CHS Heather Hartmann Accounting - CTE Alignment CHS Ron DiNicolantonio ELA 8 CMS Amanda Lilac English 9 CHS Chelsey Nabozny English 10 CHS Lisa Hess Geometry NR CHS Dayna Taylor Geometry NR CHS Amanda Lam Science 6 CMS Deborah Wehrlin Science 6 CMS Christine Hanlon Science 6 CMS Kathryn Wright Grade 3 Social Studies HH Debbie Bosworth Grade 3 Social Studies LV Melissa Kincella
PRESENTATION COMPENSATION
The following individual is recommended for Professional Development. Compensation will be at a rate of $20 per hour per session:
Name Presentation Title Presentation Hours
Sessions Offered
Douglas Dermott Suicide Safety Training 1 1
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SUBSTITUTE TEACHER LIST
Additions: Yohan Andraud Not Certified (90 day limit)
Amy Carey Not Certified (90 day limit)
Jennifer Hoerth Not Certified (90 day limit)
Kirsten Jauch English 7-12
Joy Kelley Pre K, K & Grades 1-6 Jennifer Pula Pre K, K & Grades 1-6
Gina Zeppetella Early Childhood Ed. B-2, Childhood Ed. 1-6,
Deletion: Torie Rymarczyk (Early Childhood Ed. B-2, Childhood Ed. 1-6) AMEND PREVIOUS BOARD ACTION: Acceptance of the following instructional Board Action Amendment: Kevin Modlmayer was originally appointed to the District Wide Teacher/Coordinator, Family Support Center position with a start date of September 10, 2018 on the August 27, 2018 Board Agenda. Mr. Modlmayer’s actual start date is September 11, 2018. His probationary period is 9/11/18 through 9/10/22.
CARRIED – All Members Present Voted YES
53. It was moved by Mr. Stock and seconded by Mr. Priore that the Board approved the following Non-Instructional Staff Personnel Changes as submitted and recommended:
AMEND PREVIOUS BOARD ACTION:
Acceptance of the following non-instructional Board Action Amendment: Ergina Kouimanis was originally appointed to a door monitor position at the high school with a start date of September 11, 2018 on the August 27, 2018 Board Agenda. Mrs. Kouimanis’ actual start date is September 12, 2018.
Non-Instructional Staff Changes
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CHANGE IN STATUS Approval of the following non-instructional change in status: Sueann Andrews, teacher aide at Clarence High School, temporarily increases her work hours to assist a special needs student participating in the varsity football program beginning September 4, 2018 through November 2018. Mrs. Andrew’s increase in hours will be approximately 10 hours per week.
RESIGNATIONS
Acceptance of the following non-instructional resignations:
Kerrie Daniels, teacher aide, resigns effective September 4, 2018. David Dzierba, bus driver, resigns effective September 5, 2018. Nancy Riester, lunch monitor, resigns effective September 7, 2018.
Veronica Schroeder, school monitor, resigns for retirement purposes effective September 1, 2018. Mrs. Schroeder began employment at Ledgeview Elementary on March 1987. She continued in this position through September 1992 when she resigned. One year later, Roni returned to Clarence accepting a position at the high school as a monitor. Over time Roni’s hours increased to where she worked the entire school day and worked in after school detention. A previous administrator described Mrs. Schroeder as a warm and friendly person who does a very good job. She works well with young people, anticipates problems and deals with them in a fair but firm manner. Roni retires after more than 30 years of service. John Wisniewski, bus driver, resigns for retirement purposes effective December 21, 2018. Mr. Wisniewski began employment as a regular bus driver in September 2010. John has provided safe transportation of our students for the past eight years. APPOINTMENTS Approval of the following Non-Instructional appointments:
Name: Roseanne Bielewski Assignment: School Monitor (Probationary) - CHS Effective: September 18, 2018 Salary: $12.62/hour, 7.75 hours/day Additional Information: Mrs. Bielewski has been affiliated with the
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Clarence Schools since 1998. For five years Roseanne served as a school bus driver. Immediately following her time as a bus driver she became employed by Personal Touch and later Sodexo as a food service manager at Sheridan Hill. Roseanne now accepts a position as a door monitor working at the high school.
Name: Kadra D’Agostino Assignment: School Monitor (Temporary) – CHS Effective: September 18, 2018 – June 30, 2019 Salary: $12.12/hour,6.5 hours/day Additional Information: Mrs. D’Agostino served as a personal aide at Sheridan Hill beginning last February. Kadra now accepts a position at the high school also serving as a personal teacher aide. This is an annual appointment.
Name: Joseph Moronski Assignment: Senior Custodian – CHS
(Provisional, until a civil service list is published)
Effective: September 18, 2018 Salary: $20.54/hour, plus $.70/hour longevity, plus $.55/hour night shift differential, 8 hours/day Additional Information: Mr. Moronski has been a Buildings & Grounds employee since October 1999. Joe has held numerous positions and now promotes from Custodian at Sheridan Hill to Senior Custodian at the high school replacing William Pfentner who retired.
Name: Catherine Tutko Assignment: School Monitor (Probationary) – CMS Effective: September 18, 2018 Salary: $12.62/hour, 7.75 hours/day Additional Information: Mrs. Tutko earned a bachelor’s degree in Criminal Justice from SUNY College at Buffalo. Catherine has worked as a gymnastics coach and music/movement instructor for the past two years. She fills a new position as a door monitor at the middle school.
SUBSTITUTE LISTS
Approval of the following non-instructional lists for the 2018/19 school year. Cleaner Add:
Samantha Stang
Clarence Central School Board Minutes September 17, 2018
54. It was moved by Mrs. Andrews and seconded by Mr. Fisgus that the Board approve the Committee on Special Education recommendations as submitted for the meetings of August 27, 29, 31, September 4, 5, and 7, 2018. The Board also approved the Committee on Preschool Special Education recommendations as submitted for the meetings of July 30, August 23, and September 5, 2018.
CARRIED – All Members Present Voted YES
Committee on Special Education (CSE), Committee on Preschool Special Education (CPSE)
55. The Board received the First Read on the Board of Education Policy Memorials.
BOE Policy Memorials
56. It was moved by Mrs. Snyder and seconded by Mrs. Andrews that the Board approve the following field trips as submitted and recommended:
CHS Chorale Field Trip to Fredonia College Lodge, October 25-27, 2018, Model UN Field Trip to Gannon University, November 2-3, 2018, CHS Music Student to perform w/NAFME All National Orchestra, Orlando, Fl, November 25-28, 2018, CHS Students to NYSSMA All State Festival, Rochester, NY, November 29-December 2, 2018, CC Grade 5 to Camp Seneca Lake, June 5-7, 2019, Athletic Competition-Girls Varsity Volleyball to 2018 Horseheads Classic Invitational, October 19-20, 2018
Field Trips
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57. President Fuchs opened the meeting for a Question and Answer Period for those in attendance who wished to address the Board of Education.
Question & Answer
58. The Board received the following Schedule of Meetings for the months of September, October and November 2018. The next regular Board Meeting will be held on October 15, 2018 at the Clarence Middle School at 7:00 p.m. September 17, 2018 Meet with CHS Administrators Conference Room B, 6:15 PM Regular BOE Meeting CHS Lecture Hall 7 PM October 15, 2018 Meeting with CMS Administrators 6:15 PM Regular BOE Meeting
CMS Lecture Hall 7 PM October 25-27, 2018 99th Annual NYSSBA Convention NYC Michael Fuchs, Geoffrey Hicks, Tricia Andrews, Dennis Priore, Dawn Snyder attending November 5, 2018 Meeting with Keith Kuwik 6:15 PM Regular BOE Meeting Ledgeview Elementary 7 PM December 10, 2018 Meeting with Margaret Aldrich 6:15 PM Regular BOE Meeting Harris Hill Elementary 7 PM
Schedule of Meetings
59. The Board received the following Schedule of Events for the months of September and October 2018. PLEASE CHECK THE CCSD DISTRICT CALENDAR/HANDBOOK OR THE WEBSITE FOR MORE DETAILED INFORMATION
Schedule of Upcoming Events
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September 20 SH Camp Weona Grade 5 Trip
September 24 CMS Grade 7 Open House 6:30-8:30 PM September 25 CMS Grade 8 Open House 6:30-8:30 PM CHS PTO Meeting 7 PM September 26 CMS Grade 6 Open House 6:30-8:30 PM September 27 CHS Financial Aid Night 7 PM October 1 CHS Powderpuff Football Game 7 PM October 2 CC PTO Meeting 6:30 PM October 3 Emergency Drill—15 Minute Early Dismissal CHS Homecoming Football Game 7 PM October 6 Elementary School Fun Run at CHS 9 AM 6th Annual CSEF Community Carnival 9-11:30 AM October 8 Columbus Day—No School October 9 SH PTO Meeting 6:15 PM October 10 HH PTO Meeting 7 PM SEPTSA Meeting 7 PM October 13 CHS PSAT/NMSQT Test
60. At 7:38 pm, it was moved by Mr. Stock and seconded by Mrs. Snyder that the meeting adjourn and move to Executive Session for the purpose of
Adjournment to Executive
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discussing matters leading to the evaluation of a particular person.
CARRIED – All Members Present Voted YES
Session
___________________________________
Richard J. Mancuso, Clerk of the Board
EXECUTIVE SESSION
FOR
MEETING NO. 4
The topics discussed at this Executive Sessions were as follows:
For the purpose of discussing matters leading to the evaluation of a particular person.
CLARENCE CENTRAL SCHOOL DISTAppropriation Status Summary Report By Function From 7/1/2018 To 6/30/2019
5 85 8A 2110 80 1 2200M 1 5 51 05 2A MA A 2210/1 /20188120
5 55 5A 2110 80 1 2200M 1 1 01 05
C ec Totals: 972.40972.40
2 52 5A 2250 511 51 2 10208121 22
1 05 P A 110/1 /20188121
5 515 51A 2250 511 51 2 10208121581 05
A 2250 511 51 2 10208121 51 05
88A 2250 511 51 2 10208121 0 811 05
C ec Totals: 54.1854.18
10/10/2018 0 :2 PM 12/1Page
C ec
CLARENCE CENTRAL SCHOOL DISTCas Disbursement uery Displaying PO and Non PO Payments From 7/1/2018 - 6/30/2019 In Bet een 0.00 And 999,999,999.99
Li uidatedAmount PaidAccountInvoice PO NumberManualVoidedExplanationVendor IDDate
00A 2020 50 211020812158 51 0 8 P A 22 810/1 /20188125
1 81 8A 2020 50 211020812128 01 0 8
80 580 5A 2110 511 2 2 0208121 588
1 08 0
1 101 10A 2110 511 2 2 02081215 2 82
1 08 0
2 182 18A 2110 511 2210208121 01 00 0
1 20 51 20 5A 2110 511 2210208120 2 101 00 0
1 151 15A 2110 511 221020812085 51 00 0
1 501 50A 2110 511 22102081208 11 00 0
1 01 0A 2110 511 2 0208121581 0 85
1 8 11 0A 2110 511 2 0208121 0501 0 80
00A 2110 511 2 502081215 0 11 0 11
15 8115 81A 2110 511 2 502081212 21 0 11
11A 2110 511 2 020812151 02 0
0 520 52A 2110 511 2 02081211 80
1 02 0
15 115 1A 2110 511 5 2 0208121581 0 8
5 215 21A 2110 511 5 2 020812121 0 8
0202A 2110 511 2 02081215 21 02 8
00A 2110 511 2 020812121 02 8
108 8108 8A 2110 511 2 0208121505 52
1 0 8
11A 2110 511 2 02081215 55
1 02
A 2110 511 2 0208121001 02
10/10/2018 0 :2 PM 1 /1Page
C ec
CLARENCE CENTRAL SCHOOL DISTCas Disbursement uery Displaying PO and Non PO Payments From 7/1/2018 - 6/30/2019 In Bet een 0.00 And 999,999,999.99
Li uidatedAmount PaidAccountInvoice PO NumberManualVoidedExplanationVendor IDDate
2 882 88A 2110 511 2 0208120 01 02
88A 2110 511 2 0208120 2 15
1 02
22A 2110 511 2 020812102
1 02 8
11A 2110 511 2 020812100 881 02 8
2 182 18A 2110 511 2 0208120 25
1 02 8
5 215 21A 2110 511 2 02081210 12
1 0 2
1 01 0A 2110 511 2 0208121 8 822
1 0 2
11A 2110 511 2 020812151 01 0 2
22 022 0A 2250 511 2 80208121505 05
1 0 81
12 512 5A 2250 511 2 8020812150 20
1 0 81
11A 2250 511 2 80208121 851 0 81
158158A 2250 511 2 81208121 2121 0 82
10 8210 82A 2250 511 2 81208121505 21 0 82
2 82 8A 2250 511 2 522081215181 0 2
1 81 8A 2250 511 2 52208121282
1 0 2
1 151 15A 2250 511 2 522081212 211 0 2
21 821 8A 2250 511 2 522081211 11 0 2
2828A 2250 511 2 522081211 210
1 0 2
C ec Totals: 3,948.983,941.96
08 008 0A 2250 2 51 200A M A 1 0881A A 2 010/1 /2018812
10/10/2018 0 :2 PM 1 /1Page
C ec
CLARENCE CENTRAL SCHOOL DISTCas Disbursement uery Displaying PO and Non PO Payments From 7/1/2018 - 6/30/2019 In Bet een 0.00 And 999,999,999.99
Li uidatedAmount PaidAccountInvoice PO NumberManualVoidedExplanationVendor IDDate
08 008 0A 2250 2 51 200
1 0881
5 012 005 012 00A 2250 2 51 200P1 0881
5 012 005 012 00A 2250 2 51 2001 0881
C ec Totals: 16,192.8016,192.80
00A 12 0 50 51 1100082 8101 0AP A MM A
2 010/1 /20188128
2 052 05A 1 10 50 51 1 008 5 1182 01
1 551 55A 1 10 50 51 1 00021 8182 01
8 88 8A 1 10 50 51 1 00021 81182 01
20 5820 58A 1 10 50 51 1 001 00 81 10 5
2 122 12A 2020 50 1 2110082 801 0 02
0 150 15A 2020 50 1 2110021 81 0 02
00A 2020 50 21100 8101 0 55
2 282 28A 2020 50 21100 801 0 55
82 882 8A 2020 50 21100 8111 0 5
22A 2110 21 51 2211181 1001
5 05 0A 2110 511 2 2 008 5 251 08 2
C ec Totals: 465.89465.89
2 002 00A 2110 0 51 22 211 08 M
210/1 /2018812
11 0011 00A 2110 0 51 22 211 08
C ec Totals: 1,207.001,207.00
1 01 0A 2250 01 51 2815118001 08PP M A AA
10/1 /201881 0
8 88 8A 2250 01 51 281511800 21 08
1 01 0A 2250 01 51 281511800 11 08
C ec Totals: 3,039.673,039.67
2 5 002 5 00A 2855 00 55 2855A
/22/2018
1 0 1 M A
2 8110/1 /201881 1
10/10/2018 0 :2 PM 15/1Page
C ec
CLARENCE CENTRAL SCHOOL DISTCas Disbursement uery Displaying PO and Non PO Payments From 7/1/2018 - 6/30/2019 In Bet een 0.00 And 999,999,999.99
Li uidatedAmount PaidAccountInvoice PO NumberManualVoidedExplanationVendor IDDate
C ec Totals: 295.00295.00
188 00188 00A 2110 21 51 22 151 08 A M 2 0810/1 /201881 2
2 002 00A 2110 511 51 22 15 1 81 0
C ec Totals: 230.00230.00
00 0000 00A 2855 00 55 2855A
/22/2018
1 0 A
210/1 /201881
C ec Totals: 300.00300.00
1 0 2 001 28 00A 2110 21 51 22 151 0805 P A 2 010/1 /201881
5 005 00A 2110 511 51 22 15 881 088
C ec Totals: 1,545.001,742.00
Group Totals: 207,420.95 194,241.91Number o Cas Disbursements: 82
10/10/2018 0 :2 PM 1 /1Page
COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE
September 17, 2018
Members of the Audit Committee and The Board of EducationClarence Central School District
We have audited the financial statements of the governmental activities, each major fund, and the remaining fund information of Clarence Central School District (the District) for the year ended June 30, 2018. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information to you in our engagement letter dated June 30, 2018 and in our audit planning document that we provided to management and the audit committee. Professional standards also require that we communicate to you the following information related to our audit.
Significant Audit Findings
Qualitative Aspects of Accounting PracticesManagement is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the District are described in Note 1 to the financial statements. No new accounting policies were adopted, and the application of existing policies was not changed during 2018. We noted no transactions entered into by the District during the year for which there is a lack of authoritative guidance or consensus.
EstimatesAccounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly important because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were:
� Recognition of capital assets at historical or estimated historical cost within established thresholdvalues and the consistent application of depreciable lives and methods
� Accrual of compensated absences (vacation and sick pay liabilities) OPEB and related disclosures,and the net pension position and related disclosures for the District’s pension plans
� Self-funded health insurance liabilities� Reserves established, funded, and reported in the general fund as restricted fund balance
Management’s process for determining the above estimates is based on firm concepts and reasonable assumptions of future events. We evaluated the key factors and assumptions used to develop these estimatesin determining that they are reasonable in relation to the financial statements taken as a whole.
2
Footnote DisclosuresCertain financial statement disclosures are particularly important because of their significance to financial statement users. The most important disclosures affecting the financial statements are reflected in Note 2 –Stewardship and Compliance, Note 7 – Long-Term Liabilities, Note 8 – Pension Plans, Note 9 – OPEB, and Note 10 – Risk Management. These disclosures present items of compliance requirements of State law; the existing long-term obligations of the District; the actuarially determined net pension position for the District’s participation in the State’s pension plans; the total OPEB liability; and the District’s self-funded health insurance plan.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has taken responsibility and agreed to the adjustments suggested by us during our audit.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors’ report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated September 17, 2018.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the District’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the District’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
3
Other Matters
We applied certain limited procedures to management’s discussion and analysis and other required supplementary information (RSI) regarding pensions and OPEB. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the financial statements, and other knowledge we obtained during our audit of the financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
We were engaged to report on certain supplementary information accompanying the financial statements that is not RSI, which includes the schedule of expenditures of federal awards and schedules required by the New York State Education Department. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
Restriction on Use
This information is intended solely for the use of the Audit Committee, Board of Education, and management of the District. It is not intended to be, and should not be, used by anyone other than these specified parties.
CLARENCE CENTRAL SCHOOL DISTRICT
FINANCIAL STATEMENTS
JUNE 30, 2018
CLARENCE CENTRAL SCHOOL DISTRICT
Table of Contents
June 30, 2018
Independent Auditors’ Report
Management’s Discussion and Analysis
Financial StatementsStatement of Net PositionStatement of Activities Balance Sheet – Governmental FundsReconciliation of the Governmental Funds Balance Sheet to the Statement of Net PositionStatement of Revenues, Expenditures, and Changes in Fund Balances – Governmental FundsReconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in
Fund Balances to the Statement of ActivitiesStatement of Revenues, Expenditures, and Changes in Fund Balance Budget (Non-GAAP) and
Actual - General FundStatement of Fiduciary Net Position and Statement of Changes in Fiduciary Net PositionNotes to Financial Statements
Required Supplementary Information (Unaudited)Schedule of the District’s Proportionate Share of the Net Pension Position – New York State
Teachers’ Retirement SystemSchedule of District Contributions – New York State Teachers’ Retirement SystemSchedule of the District’s Proportionate Share of the Net Pension Position – New York State and
Local Employees’ Retirement SystemSchedule of District Contributions – New York State and Local Employees’ Retirement SystemSchedule of Changes in the District’s Total OPEB Liability and Related Ratios
Supplementary InformationSchedule of Change from Original to Final Budget and Calculation of Unrestricted Fund Balance
Limit – General FundSchedule of Capital Project ExpendituresSchedule of Expenditures of Federal Awards and related notes
Reports on Federal Award ProgramsIndependent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and
Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
Independent Auditors’ Report on Compliance for Each Major Federal Program and on Internal Control over Compliance Required by the Uniform Guidance
Schedule of Findings and Questioned Costs
INDEPENDENT AUDITORS’ REPORT
The Board of EducationClarence Central School District
We have audited the accompanying financial statements of the governmental activities, each major fund, and the remaining fund information of Clarence Central School District (the District) as of and for the year ended June 30, 2018, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the remaining fund information of the District as of June 30, 2018, and the respective changes in financial position and budgetary comparison for the general fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.
2
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that management’s discussion and analysis and other required supplementary information, as listed in the table of contents, be presented to supplement the financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the financial statements, and other knowledge we obtained during our audit of the financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The accompanying supplementary information as listed in the table of contents, including the schedule of expenditures of federal awards required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the financial statements.
The accompanying supplementary information including the schedule of expenditures of federal awards is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the accompanying supplementary information including the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated September 17, 2018 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.
September 17, 2018
3
CLARENCE CENTRAL SCHOOL DISTRICTManagement’s Discussion and Analysis
June 30, 2018(Unaudited)
Introduction
Management’s Discussion and Analysis (MD&A) of Clarence Central School District (the District) provides an overview of the District’s financial activities and performance for the year ended June 30, 2018. The information contained in the MD&A should be considered in conjunction with the information presented as part of the District’s financial statements that follow. This MD&A, the financial statements and notes thereto are essential to obtaining a full understanding of the District’s financial position and results of operations. The District’s financial statements have the following components: (1) government-wide financial statements; (2) governmental fund financial statements; (3) reconciliations between the government-wide andgovernmental fund financial statements; (4) agency fund statements; (5) notes to the financial statements; and(6) supplementary information.
The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances in a manner similar to a private-sector business. The statement of net position presents information on all of the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the net difference reported as net position. The statement of activities presents information showing how the District’s net position changed during each year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of the related cash flows. Thus, revenues and expenses are reported in the statement for some items that will result in cash flows in future periods. The government-wide financial statements present information about the District as a whole. All of the activities of the District are considered to be governmental activities.
Governmental fund financial statements focus on near-term inflows and outflows of resources, as well as on balances of resources available at the end of the year. Such information may be useful in evaluating the District’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide statements, it is useful to compare the information presented for governmental activities in the government-wide financial statements. By doing so, the reader may better understand the long-term impact of the District’s near-term financing decisions. The reconciliation portion of the financial statements facilitates the comparison between governmental funds and governmental activities.
Agency funds are used to account for resources held for the benefit of parties outside the District. Agency funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the District’s programs. The notes to the financial statements provide additional information that is essential for a full understanding of the government-wide and governmental fund financial statements.
Supplementary information further explains and supports the financial statements and includes information required by generally accepted accounting principles and the New York State Education Department.
Total liabilities 69,629,000 77,615,000 (7,986,000) -10.3%
Deferred inflows of resources 7,508,000 1,432,000 6,076,000 424.3%
Net position:Net investment in capital assets 42,499,000 40,110,000 2,389,000 6.0%Restricted 2,323,000 1,694,000 629,000 37.1%Unrestricted 18,289,000 17,851,000 438,000 2.5% Total net position 63,111,000$ 59,655,000$ 3,456,000$ 5.8%
Change
Net position amounted to $63,111,000 and $59,655,000 as of June 30, 2018 and 2017. The largest portion of the District’s net position reflects its investment in capital assets consisting of land, buildings and improvements, furniture, equipment, and vehicles, less outstanding debt used to acquire those assets. The District uses capital assets to provide services to students; consequently, these assets are not available for future spending.
The District’s net position includes resources that are subject to external restrictions on how they may be used, which includes reserves set aside for specific purposes governed by law and regulations. Such itemsinclude the debt service reserve, which is set aside for the repayment of bonds issued to finance capital projects; the tax certiorari reserve, which is used to pay tax judgments and claims; and amounts restricted to pay future accumulated vacation and sick leave under the District's employee benefit accrued liability reserve.
Current assets decreased by $5,682,000 (increase of $6,794,000 in 2017). These balances consist of cash and receivables from other governments and third parties. The changes in individual account balances reflect thetiming of cash flows, the impact of the District’s current year operating results, and the spending on the District’s capital project. The increase in capital assets of $5,524,000 (increase of $14,193,000 in 2017) is largely due to the District’s spending on major capital projects offset by depreciation expense.
Current liabilities decreased by $28,045,000 (increased by $20,607,000 in 2017) directly related to converting bond anticipation notes (BANs) to serial bonds.
The net pension liability decreased due to the District’s proportionate share of the net pension asset for the New York State Teachers’ Retirement System (TRS) of $1,453,000. A net pension liability of $2,032,000 was recognized in 2017.
5
Changes in deferred outflows and deferred inflows of resources include changes in pension activity at the State level, which is required to be reflected on the District’s financial statements. Deferred outflows of resources include contributions required to be paid by the District to the State pension systems after the measurement date, and as such are not included in the current net pension position. Deferred outflows and deferred inflows of resources also reflect variances from actuarial assumptions, actual results of investment earnings compared to projected earnings, and changes of assumptions. The District has no control or authority over these transactions.
Condensed Statement of Activities 2018 2017 $ %Revenues
Program revenuesCharges for services 1,155,000$ 1,137,000$ 18,000$ 1.6%Operating grants and contributions 2,634,000 2,634,000 - - Capital grants and contributions 1,371,000 579,000 792,000 136.8%
General revenuesTaxes and related items 46,897,000 46,062,000 835,000 1.8%Sales taxes 5,257,000 5,196,000 61,000 1.2%State aid 24,978,000 24,192,000 786,000 3.2%Other 1,329,000 1,210,000 119,000 9.8% Total revenue 83,621,000 81,010,000 2,611,000 3.2%
District revenues increased by $2,611,000 ($4,014,000 increase in 2017). The District received a $786,000increase in State aid in 2018. Property taxes and related items increased by $835,000 ($1,237,000 increase in2017). Capital grants and contributions of $1,371,000 represent State aid received through the Smart Schools Bond Act and used for technology upgrades. This was an increase of $792,000 from grants received in 2017.
Total expenses increased by $4,951,000 compared to an increase of $7,427,000 in 2017. Payroll expenses increased approximately $1,340,000 or 3.4% ($1,400,000 or 3.6% in 2017) due to salary increases as dictated by the District’s agreements with bargaining units. TRS and ERS expense determined on an actuarial basis were $447,000 higher than 2017. Additionally, the District offered retirement incentives to employees which amounted to $903,000. Lastly, bond issuance costs totaling $341,000 were included in the general support category.
6
Financial Analysis of the District’s Funds
Total fund balances for the government funds increased by $21,377,000 to a total fund balance of $10,525,000 as further described below:
� The 2017 deficit fund balance of $23,590,000 in the capital projects fund was reduced when BANs wereredeemed for permanent financing of $25,780,000. The deficit fund balance in capital projects was$2,904,000 at June 30, 2018 due to $10,731,000 of spending on capital projects.
� Total fund expenditures were consistent with prior year increasing by $51,000 with increases in principaland interest payments and bond issuance costs offset by decreases in capital outlay expenditures.
� Revenue increased $2,562,000 or 3.2% (increase of $3,623,000 or 4.7% in 2017) due to the previouslydiscussed increases in real property taxes and State aid.
General Fund Budgetary Highlights
The original and final revenue budget for 2018 was $78,509,240. Actual revenue was greater than the budgeted amount by $196,000.
Actual expenditures and carryover encumbrances were less than the final amended budget by $1,423,000 or 1.6%. Overall, the fluctuations between budgeted and actual expenditures are due to conservative budgeting and a conscious effort to manage expenses.
Capital Assets
2018 2017Land and land improvements 4,674,000$ 4,984,000$ Buildings and improvements 132,844,000 109,512,000 Furniture and equipment 13,763,000 15,785,000 Vehicles 9,779,000 8,891,000 Construction in progress - 15,966,000
The District continued work on capital projects spending $7,366,000 in 2018 and purchasing buses andfurniture and equipment of $2,580,000 totaling $9,946,000 in additions. The additions were offset by $4,422,000 of depreciation expense.
Debt
At June 30, 2018, the District had $45,330,000 in bonds outstanding, with $5,225,000 due within one year ($23,565,000 outstanding in 2017). Outstanding compensated absences payable were $5,001,000 ($5,497,000in 2017) with $468,000 expected to be paid within the next year.
Additional information on the District’s long-term liabilities can be found in the notes to the financial statements.
7
Factors Bearing on the District’s Future
� New York State’s financial and political situation will dictate the level of local funding needed tosustain current programs. The State’s tax levy cap and low overall inflation rates limit the District’sability to raise taxes and further stretches resources requiring the use of reserves and creativesolutions.
� Economic conditions of Erie County and specifically Clarence, New York will affect future growth.
Contacting the District’s Financial Management
This report is designed to provide our citizens, taxpayers, and creditors with a general overview of the District’s finances. It should only be used in conjunction with a thorough review of the District’s audited financial statements. If you have any questions about this report or need additional information, contact Mr. Richard J. Mancuso, Business Administrator, Clarence Central School, 9625 Main Street, Clarence, New York 14031; phone number 716-407-9011.
CLARENCE CENTRAL SCHOOL DISTRICT
Statement of Net Position
(with comparative totals as of June 30, 2017) 2018 2017
AssetsCash 15,235,343$ 20,464,616$ Due from other governments 2,638,213 2,604,807 State and federal aid receivable 2,151,515 2,621,531 Inventory 46,669 62,958 Net pension asset 1,452,718 - Capital assets (Note 5) 161,060,002 155,138,211 Accumulated depreciation (65,464,635) (65,066,974)
Total assets 117,119,825 115,825,149
Deferred Outflows of ResourcesDefeasance loss 684,965 792,059 Deferred outflows of resources related to pensions 22,185,172 21,860,015 Deferred outflows of resources related to OPEB 258,178 224,665
Total deferred outflows of resources 23,128,315 22,876,739
LiabilitiesAccounts payable 1,888,429 3,438,140 Accrued liabilities 682,938 1,102,967 Due to retirement systems 3,492,877 3,953,757 Due to fiduciary funds 96,380 85,715 Unearned revenue 34,607 29,430 Bond anticipation note 2,890,000 28,520,000 Long-term liabilities
Due within one year:Bonds 5,225,000 4,015,000 Compensated absences 468,000 321,000
Due beyond one year:Bonds and related premiums 45,651,543 22,662,002 Compensated absences 4,533,000 5,176,000 Net pension liability 864,242 4,353,925 Total OPEB liability 3,802,685 3,957,153 Total liabilities 69,629,701 77,615,089
Deferred Inflows of ResourcesDeferred inflows of resources related to pensions 7,043,042 1,295,733 Deferred inflows of resources related to OPEB 464,636 136,577
Total deferred inflows of resources 7,507,678 1,432,310
Net PositionNet investment in capital assets 42,499,406 40,109,527 Restricted 2,322,813 1,693,754 Unrestricted 18,288,542 17,851,208
Total net position 63,110,761$ 59,654,489$
June 30, 2018
See accompanying notes. 8
CLARENCE CENTRAL SCHOOL DISTRICT
Statement of Activities
For the year ended June 30, 2018(with summarized comparative totals for June 30, 2017)
Operating CapitalCharges for Grants and Grants and
General revenuesReal property taxes 46,896,846 46,062,334 Sales taxes 5,256,644 5,195,681 Miscellaneous 1,328,811 1,209,856 State aid 24,978,728 24,191,584 Total general revenues 78,461,029 76,659,455
Change in net position 3,456,272 5,795,411
Net position - beginning 59,654,489 53,859,078 Net position - ending 63,110,761$ 59,654,489$
Program Revenues Net (Expense) Revenue
See accompanying notes. 9
CLARENCE CENTRAL SCHOOL DISTRICT
Balance Sheet - Governmental Funds
(with summarized comparative totals as of June 30, 2017)
Capital Special SchoolGeneral Projects Aid Lunch 2018 2017
AssetsCash 14,035,341$ 12,967$ 662,726$ 524,309$ 15,235,343$ 20,464,616$ Due from other governments 1,990,213 - - - 1,990,213 1,936,807 State and federal aid receivable 984,829 754,590 350,993 61,103 2,151,515 2,621,531 Due from other funds, net 1,694,393 - - - 1,694,393 1,341,863 Inventory - - - 46,669 46,669 62,958
Total assets 18,704,776$ 767,557$ 1,013,719$ 632,081$ 21,118,133$ 26,427,775$
Liabilities and Fund BalancesAccounts payable 1,888,429$ -$ -$ -$ 1,888,429$ 2,869,276$ Accrued liabilities 495,736 - - 702 496,438 479,567 Due to retirement systems 3,492,877 - - - 3,492,877 3,953,757 Due to other funds, net - 781,940 1,008,833 - 1,790,773 1,427,578 Unearned revenue - - 4,886 29,721 34,607 29,430 Bond anticipation note - 2,890,000 - - 2,890,000 28,520,000
Total liabilities 5,877,042 3,671,940 1,013,719 30,423 10,593,124 37,279,608
Assigned:Designated for subsequent year's expenditures 1,700,000 - - - 1,700,000 1,700,000 Other purposes 3,222,943 - - 554,989 3,777,932 3,386,955
Unassigned 5,581,978 (2,904,383) - - 2,677,595 (17,695,500) Total fund balances (deficit) 12,827,734 (2,904,383) - 601,658 10,525,009 (10,851,833) Total liabilities and fund balances 18,704,776$ 767,557$ 1,013,719$ 632,081$ 21,118,133$ 26,427,775$
Total
June 30, 2018
Governmental Funds
See accompanying notes. 10
CLARENCE CENTRAL SCHOOL DISTRICT
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position
Total fund balances - governmental funds 10,525,009$
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and are not reported asassets in governmental funds. 95,595,367
Sales tax collected after the period of availability to pay current period expenditures is notrecognized in the governmental funds until received. 648,000
The District's proportionate share of net pension position as well as pension-related deferredoutflows and deferred inflows of resources are recognized in the government-widestatements and include:
Net pension asset 1,452,718 Deferred outflows of resources related to pensions 22,185,172 Net pension liability (864,242) Deferred inflows of resources related to pensions (7,043,042) 15,730,606
The District's total OPEB liability as well as OPEB-related deferred outflows and deferredinflows of resources are recognized on the government-wide statements and include:
Deferred outflows of resources related to OPEB 258,178 Total OPEB liability (3,802,685) Deferred inflows of resources related to OPEB (464,636) (4,009,143)
Certain liabilities are not due and payable currently and therefore are not reported as liabilitiesin the governmental funds. These liabilities are:
Bonds and related premiums (50,876,543)Accrued interest (186,500) Compensated absences (5,001,000) (56,064,043)
Defeasance losses associated with bond refundings are recognized as deferred outflows of resources in the government-wide statements. 684,965
Net position - governmental activities 63,110,761$
June 30, 2018
See accompanying notes. 11
CLARENCE CENTRAL SCHOOL DISTRICT
For the year ended June 30, 2018(with summarized comparative totals for June 30, 2017)
Special SchoolGeneral Aid Lunch 2018 2017
RevenuesReal property taxes 43,058,236$ -$ -$ 43,058,236$ 42,102,036$ Real property tax items 3,838,610 - - 3,838,610 3,960,298 Nonproperty taxes 5,276,644 - - 5,276,644 5,143,681 Charges for services 399,366 - - 399,366 354,826 Use of money and property 156,406 - - 156,406 92,177 Sale of property and compensation for loss 143,782 - - 143,782 89,403 Miscellaneous 575,590 - - 575,590 749,922 State sources 24,978,728 633,952 17,955 27,001,565 25,414,776 Federal sources 277,579 1,340,266 364,234 1,982,079 1,952,768 Sales - - 736,637 736,637 747,359
Total revenues 78,704,941 1,974,218 1,118,826 83,168,915 80,607,246
Other financing sources (uses)Operating transfers (98,564) 98,564 - - - Proceeds from the issuance of debt - - - 25,780,000 - Premiums on bond and BAN obligations 3,259,810 - - - 3,259,810 353,933 BANs redeemed from appropriations - - - 4,266,022 997,500
Total other financing sources (uses) 3,161,246 98,564 - 33,305,832 1,351,433
Net change in fund balances 678,425 - 12,900 21,376,842 (13,088,572)
Fund balances (deficit) - beginning 12,149,309 - 588,758 (10,851,833) 2,236,739 Fund balances (deficit) - ending 12,827,734$ -$ 601,658$ 10,525,009$ (10,851,833)$
Governmental FundsTotal
Capital
-
1,370,930 - -
1,370,930
-
30,046,022 4,266,022
- -
10,731,435 10,731,435
(2,904,383)$
Projects
-$ - - -
-
20,685,517
(23,589,900)
- -
-
-
25,780,000
Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds
(9,360,505)
-
-
See accompanying notes. 12
CLARENCE CENTRAL SCHOOL DISTRICT
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities
For the year ended June 30, 2018
Total net change in fund balances - governmental funds 21,376,842$
Amounts reported for governmental activities in the statement of activities are different because:
Capital outlays are reported in governmental funds as expenditures. In the statement of activities,the cost of the assets is allocated over their estimated useful lives as depreciation expense. Thisis the amount by which capital outlays (net of the change in retainages at year end) exceeddepreciation expense and disposals. 6,092,994
Pension expense is recognized when paid on the fund statement of revenues, expenditures, andchanges in fund balances and actuarially determined on the statement of activities. Thesedifferences are:
2018 TRS and ERS contributions 4,408,754 2018 ERS accrued contribution 327,000 2017 ERS accrued contribution (311,000) 2018 TRS net pension expense (3,645,393)2018 ERS net pension expense (1,259,112) (479,751)
OPEB expense is recognized when paid on the fund statement of revenues, expenditures, andchanges in fund balances and actuarially determined on the statement of activities. (140,078)
Payments of long-term liabilities are reported as expenditures in the governmental funds and as areduction of debt in the statement of net position. 4,015,000
Debt proceeds including premiums are recorded as other financing sources in governmental funds but increase long-term liabilities in the statement of net position. (28,642,199)
In the statement of activities, certain expenses are measured by the amounts earned duringthe year. In the governmental funds these expenditures are reported when paid.These differences are:
Amortization of defeasance loss (107,094) Amortization of bond premiums 427,658 Interest 436,900 Compensated absences 496,000 1,253,464
Local sales taxes will not be collected until several months after the District's year end, andare not considered available or recognized in the governmental funds until received. This amount is the difference between sales tax receivable in the beginning and end of year accruals. (20,000)
Change in net position - governmental activities 3,456,272$
See accompanying notes. 13
CLARENCE CENTRAL SCHOOL DISTRICT
Statement of Revenues, Expenditures, and Changes inFund Balance Budget (Non-GAAP) and Actual - General Fund
For the year ended June 30, 2018Actual Variance with
(Budgetary Final BudgetOriginal Basis) Encumbrances Over/(Under)
RevenuesLocal sources
Real property taxes 42,968,075$ 43,058,236$ 90,161$ Real property tax items 3,833,000 3,838,610 5,610 Nonproperty taxes 5,398,000 5,276,644 (121,356) Charges for services 317,000 399,366 82,366 Use of money and property 91,000 156,406 65,406 Sale of property and compensation for loss 22,000 143,782 121,782 Miscellaneous 276,000 575,590 299,590
State sources 25,034,165 24,978,728 (55,437) Federal sources 570,000 277,579 (292,421)
Total revenues 78,509,240 78,704,941 195,701
ExpendituresGeneral support
Board of education 15,432 12,732 - (2,700) Central administration 296,460 305,298 135 (27) Finance 544,584 872,918 6,100 (10,197) Staff 382,597 415,877 2,356 (130) Central services 6,566,772 5,909,364 521,298 (16,218) Special items 810,700 782,462 - (25,015)
InstructionInstruction, administration, and improvement 2,085,390 2,215,137 2,387 (21,501) Teaching - regular school 27,829,190 28,287,199 207,043 (140) Programs for children with handicapping conditions 9,135,500 7,453,782 242,757 (7,148) Occupational education 731,170 742,779 - (91) Teaching - special schools 187,875 190,974 62,100 (11,001) Instructional media 2,182,569 2,025,020 1,523,201 (67,225) Pupil services 1,986,615 2,093,340 29,592 (16,179)
Other financing sources (uses) Operating transfers out - (98,564) (436) Premiums on bond and BAN obligations - 3,259,810 397,611 Appropriated fund balance and carryover encumbrances 4,561,155 - (4,561,155)
Total other financing sources (uses) 4,561,155 3,161,246 (4,163,108)
AdditionsScholarship gifts 16,786$ Interest income 312
17,098 Deductions
Scholarship awards 21,845
Change in net position (4,747)
Net position - beginning 125,195 Net position - ending 120,448$
* * *
June 30, 2018
For the year ended June 30, 2018
See accompanying notes. 15
16
CLARENCE CENTRAL SCHOOL DISTRICT
Notes to Financial Statements
1. Summary of Significant Accounting Policies
Reporting Entity
Clarence Central School District (the District) is governed by Education and other laws of the State of New York (the State). The District’s Board of Education has responsibility and control over all activities related to public school education within the District. The District’s Superintendent is the chief executive officer and the President of the Board serves as the chief fiscal officer. The Board members are elected by the public and have decision-making authority, the power to designate management, the ability to influence operations, and the primary accountability for fiscal matters.
The District provides education and support services such as administration, transportation, and plant maintenance. The District receives funding from local, state, and federal sources and must comply with requirements of these funding sources. However, the District is not included in any other governmental reporting entity as defined by accounting principles generally accepted in the United States of America, nor does it contain any component units.
The financial statements of the District have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant of the District’s accounting policies are described below.
Joint Venture
The District is one of 19 participating school districts in the Erie 1 Board of Cooperative Educational Services (BOCES). Formed under §1950 of Education Law, a BOCES is a voluntary cooperative association of school districts in a geographic area that shares planning, services, and programs, and also provides educational and support activities. There is no authority or process by which the District can terminate its status as a component of BOCES.
The component school district boards elect the members of the BOCES governing body. There are no equity interests and no single participant controls the financial or operating policies. BOCES may also contract with other municipalities on a cooperative basis under State General Municipal Law.
A BOCES’ budget is comprised of separate spending plans for administrative, program, and capital costs. Each component school district shares in administrative and capital costs determined by its enrollment. Participating districts are charged a service fee for programs in which students participate, and for other shared contracted administrative services. Participating districts may also issue debt on behalf of BOCES;there is no such debt issued by the District.
During the year ended June 30, 2018, the District was billed $4,156,000 for BOCES administrative, program,and capital costs and recognized revenue of $211,000 as a refund from prior year expenditures paid to BOCES. Audited financial statements are available from BOCES’ administrative offices.
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Basis of Presentation
Government-wide Statements: The statement of net position and the statement of activities display financial activities of the overall District, except for fiduciary activities. Eliminations have been made to minimize double counting of internal activities. These statements are required to distinguish between governmental and business-type activities of the District. Governmental activities generally are financed through taxes, intergovernmental revenues, and other nonexchange transactions. Business-type activities are financed in whole or in part by fees charged to external parties. The District does not maintain any business-type activities.
The statement of activities presents a comparison between direct expenses and program revenues for each function of the District’s governmental activities.
� Direct expenses are those that are specifically associated with a program or are clearly identifiable to a particular function. Indirect expenses relate to the administration and support of the District’s programs, including personnel, overall administration, and finance. Employee benefits are allocated to functional expenses as a percentage of related payroll expense.
� Program revenues include (a) charges paid by the recipients of goods or services offered by the programs, (b) grants and contributions that are restricted to meeting the operational requirements of a particular program, and (c) grants and contributions limited to the purchase of specific capital assets. Revenues that are not classified as program revenues, including all taxes and state aid, are presented as general revenues.
Fund Financial Statements: The fund financial statements provide information about the District’s funds, including fiduciary funds. Separate statements for each fund category - governmental and fiduciary - are presented. The emphasis of the fund financial statements is on major governmental funds, each displayed in a separate column.
The District reports the following major funds:
� General fund. This is the District’s primary operating fund. It accounts for all financial resources except those required to be accounted for in another fund.
� Capital projects fund. This fund is used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets.
The District also elected to display the following as major funds:
� Special aid fund. This fund is used to account for the proceeds of specific revenue sources - other than expendable trusts or major capital projects - such as federal, state, and local grants and awards that are restricted or committed to expenditure for specific purposes. Either governments or other third parties providing the grant funds impose these restrictions.
� School lunch fund. This fund is a special revenue fund whose specific revenue sources, including free and reduced meal subsidies received from state and federal programs, are assigned to the operation of the District's breakfast and lunch programs.
The District has elected not to use a debt service fund as debt activity is currently reflected in the general fund. Amounts accumulated for the payment of future principal and interest payments restricted for such purposes are included in the general fund.
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The District reports the following fiduciary funds:
� Private-purpose trust fund. This fund reports trust arrangements under which principal and income benefit various third party scholarship arrangements.
� Agency fund. This fund accounts for assets held by the District as agent for various student groups and clubs,payroll, and employee third party withholdings. The agency fund is custodial in nature and does not involve measurement of results of operations.
The financial statements include certain prior year summarized comparative information in total but not by separate governmental activities and major funds. Such information does not include sufficient detail to constitute a presentation in conformity with accounting principles generally accepted in the United States of America. Accordingly, such information should be read in conjunction with the District's financial statements for the year ended June 30, 2017, from which the summarized information was derived.
Basis of Accounting and Measurement Focus
The government-wide and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the District receives value directly without giving equal value in exchange, include property and sales taxes, grants, and donations. Revenue from property taxes is recognized in the fiscal year for which taxes are levied. Revenue from grants and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.
Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The District considers all revenues reported in the governmental funds to be available if they are collected within sixty days after year end. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent that they have matured. Capital asset purchases are reported as expenditures in governmental funds. Proceeds of long-term liabilities and equipment and property purchasedunder capital leases are reported as other financing sources.
Under the terms of grant agreements, revenues are recognized to the extent of program expenditures. Amounts received in advance of the expenditures are considered unearned and reported as revenue when the expense is incurred.
Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
Property Taxes
The District levies real property taxes no later than September 15th. For the year ended June 30, 2018, the tax lien was issued on August 28, 2017 for collection from September 15, 2017 through December 1, 2017.Thereafter, uncollected amounts became the responsibility of Erie County and were submitted to the Districtby April 1st of the following year as required by law.
19
The District is subject to tax abatements granted by the Town of Clarence Industrial Development Agency (TCIDA) and the Erie County Industrial Development Agency (ECIDA). TCIDA and ECIDA are public benefit corporations created by acts of the New York State Legislature to promote and assist private sector industrial and business development.
Through TCIDA and ECIDA, companies promise to expand or maintain facilities or employment within the Town of Clarence (the Town), to establish a new business within the Town, or to relocate an existing business to the Town. Economic development agreements entered into by TCIDA and ECIDA can include the abatement of county, town, and school district taxes, in addition to other assistance. In the case of the District, these abatements have resulted in reductions of property taxes, which the District administers as a temporary reduction in the assessed value of the property involved. The abatement agreement stipulates a percentage reduction of property taxes, which can be as much as 100%.
For the year ended June 30, 2018, the District’s taxes were abated $175,000 under these agreements. However, because the abated amounts are spread across the District’s entire tax base, there is no impact on the overall property taxes collected.
Budget Process, Amendments, and Encumbrances
District administration prepares a proposed budget for the general fund requiring approval by the Board. A public hearing is held upon completion and filing of the tentative budget. Subsequently, the budget is adopted by the Board. The proposed budget is then presented to voters of the District. The budget for the fiscal year beginning July 1, 2017 was approved by a majority of the voters in a general election held on May 16, 2017.
Annual appropriations are adopted and employed for control of the general fund. These budgets are adopted on a GAAP basis under the modified accrual basis of accounting. Appropriations established by the adoption of the budget constitute a limitation on expenditures (and encumbrances) which may be incurred. Appropriations authorized for the current year may be increased by the planned use of specific restricted, committed, and assigned fund balances and subsequent budget amendments approved by the Board as a result of new revenue sources not included in the original budget.
Major capital expenditures are subject to individual project budgets based on the cost of the project and external financing rather than annual appropriations. For the capital projects fund, these budgets do not lapse at year end and are carried over to the completion of the project.
Encumbrance accounting is used to assure budgetary control over commitments related to unperformed (executory) contracts for goods or services outstanding at the end of each year. Encumbrances are budgetary expenditures in the year committed and again in the subsequent period when the expenditure is paid. All budget appropriations that are unencumbered lapse at the end of the fiscal year. Encumbrances outstanding at year end are presented for GAAP-related purposes as committed or assigned fund balances and do not constitute expenditures or liabilities. At July 1, encumbrances carried forward from the prior year are reestablished as budgeted appropriations.
Inventory
Inventory consists of food and similar food service goods related to school lunch operations and is recorded at the lower of first-in, first-out cost or net realizable value. Donated commodities are stated at values which approximate market.
20
Capital Assets
Capital assets are reported at actual or estimated historical cost based on appraisal. Contributed assets are recorded at fair value at the time received. Depreciation is provided in the government-wide statements over estimated useful lives using the straight-line method. Maintenance and repairs are expensed as incurred;significant improvements are capitalized.
Capitalization thresholds for determining which asset purchases are added to capital accounts and the estimated useful lives of capital assets are:
Capitalization EstimatedPolicy Useful Life
Land improvements 1,000$ 20Buildings and improvements 1,000$ 20-40Furniture and fixtures 1,000$ 5-20Vehicles 1,000$ 8-15
Bond Premiums
Premiums received upon the issuance of debt are included as other financing sources in the governmentalfunds statements when issued. In the government-wide statements, premiums are recognized with the related debt issue and amortized on a straight-line basis as a component of interest expense over the life of the related obligation.
Bond Defeasances
In the government-wide financial statements, gains or losses on bond refundings represent the difference between the price required to repay previously issued debt and the net carrying amount of the retired debt, and are recorded as either a deferred outflow or deferred inflow of resources. In subsequent years, these amounts are amortized on a straight-line basis as a component of interest expense over the shorter of the life of the old or new debt.
Pensions
The District participates in the New York State Teachers’ Retirement System (TRS) and the New York State and Local Employees’ Retirement System (ERS) (the Systems) as mandated by State Law. The Systems recognize benefit payments when due and payable in accordance with benefit terms; investment assets are reported at fair value. On the government-wide statements, the District recognizes its proportionate share of net pension position, deferred outflows and deferred inflows of resources, pension expense (revenue), and information about and changes in the fiduciary net position on the same basis as reported by the respective defined benefit pension plans.
Compensated Absences
The liability for compensated absences reported in the government-wide financial statements consists of unpaid accumulated sick and vacation time. The liability has been calculated using the vesting method, in which leave amounts for both employees currently eligible to receive payments and those expected to become eligible to receive such payments are included. Sick pay is accrued on the basis of negotiated contracts with administrators and employee groups which provide for the payment of accumulated sick time at retirement or the option of converting this vested amount to provide for payment of health insurance at retirement until exhausted.
21
The government-wide financial statements reflect the entire estimated liability, while in the governmental funds financial statements, only the amount of matured liabilities is accrued based on expendable available financial resources.
Equity Classifications
Government-Wide Statements
� Net investment in capital assets – consists of capital assets, net of accumulated depreciation, and defeasance losses, reduced by outstanding balances of any related debt obligations that are attributable to the acquisition, construction, or improvement of those assets.
� Restricted – consists of restricted assets reduced by liabilities and deferred inflows of resources related to those assets if their use is constrained to a particular purpose. Restrictions are imposed by external organizations such as federal or state laws or the terms of the District’s bonds.
� Unrestricted – the net amount of assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets or the restricted component of net position and therefore are available for general use by the District.
Governmental Fund Statements
The District considers unrestricted resources to have been spent first when an expenditure is incurred forpurposes for which both restricted and unrestricted fund balance is available, unless the use of the restricted amount was appropriated in the current year's budget. Within unrestricted fund balance, the District considers committed, assigned, then unassigned resources to have been spent when an expenditure is incurred for which amounts in any of those fund balance classifications could be used.
Restricted fund balances generally result from reserves created by the State of New York Legislature and included in General Municipal Law, State Education Law, or Real Property Tax Law as authorized for use by the Board of Education. Certain reserves may require voter approval for their establishment and/or use. Earnings on invested resources are required to be added to the various reserves.
Committed fund balances are authorized by the Board of Education as recommended by the District’s management prior to the end of the fiscal year, although funding of the commitment may be established subsequent to year end. Assigned fund balances include the planned use of existing fund balance to offset the subsequent year’s tax levy. Additionally, the Board of Education has given the District’s management the authority to assign fund balances for specific purposes that are neither restricted nor committed. Nonspendable fund balances represent resources that cannot be spent as they are not expected to be converted to cash and include inventory.
Fund balance restrictions consist of the following reserves:
� Debt service – is used to account for proceeds from the sale of property that was financed by obligations still outstanding, interest and earnings on outstanding obligations (including bond premiums), and remaining bond proceeds not needed for their original purpose as required by §165 of Finance Law. This reserve must be used to pay the debt service obligations for which the original money was generated.
� Employee benefit accrued liability – is used to account for the payment of accumulated vacation and sick time due upon termination of an employee’s services. It is established by a majority vote of the Board and isfunded by budgetary appropriations and such other reserves and funds that may be legally appropriated.
� Tax certiorari – used to pay judgments and claims resulting from certiorari proceedings. Funds not used by July 1 of the fourth fiscal year following their deposit must be returned to unassigned fund balance.
22
Interfund Balances
The operations of the District include transactions between funds including resources for cash flow purposes. These interfund receivables and payables are repaid within one year. Permanent transfers of funds provide financing or other services.
In the government-wide statements, the amounts reported on the statement of net position for interfund receivables and payables represent amounts due between different fund types (governmental activities and fiduciary funds). Eliminations have been made for all interfund receivables and payables between the funds, with the exception of those due from or to fiduciary funds.
Interfund receivables and payables are netted on the accompanying governmental funds balance sheet as the right of legal offset exists. It is the District’s practice to settle these amounts at the net balances due between funds.
2. Stewardship and Compliance
The capital projects deficit fund balance of $2,904,383 will be funded when bond anticipation notes are redeemed from subsequent budget appropriations or converted to permanent financing.
The District’s unassigned fund balance in the general fund exceeds the 4% limit of the 2019 budget, which is a limitation imposed by New York State Real Property Tax Law §1318.
3. Cash
Cash management is governed by State laws and as established in the District’s written policies. Cash resources must be deposited in FDIC-insured commercial banks or trust companies located within the State. Policies permit the Treasurer to use demand accounts and certificates of deposit. Invested resources are limited to obligations of the United States Treasury and its Agencies, repurchase agreements, and obligations of the State or its localities.
Collateral is required for demand and time deposits and certificates of deposit not covered by Federal Deposit Insurance. Obligations that may be pledged as collateral are obligations of the United States and its agencies and obligations of the State and its municipalities and school districts.
Custodial credit risk is the risk that in the event of a bank failure the District’s deposits may not be returned to it. At June 30, 2018, the District's bank deposits were fully collateralized by FDIC coverage and securities held by the pledging institutions’ trust departments through a perfected security interest in the pledged assetsor by its agents in the District’s name.
23
4. Interfund Transactions – Fund Financial Statements
Fund Receivable Payable In OutGeneral 2,376,045$ 681,652$ -$ 98,564$ Special aid 463,558 1,472,391 98,564 - Fiduciary 218,094 121,714 - - Capital projects - 781,940 - -
3,057,697$ 3,057,697$ 98,564$ 98,564$
Transfers
The District’s general fund provides cash flow to the various other funds; these amounts will be repaid when funds are received from the State after final expenditure reports have been submitted and approved or when permanent financing is obtained. The amount owed to the fiduciary fund by the general fund representsemployee payroll and benefit withholdings. The general fund made a permanent transfer to the special aid fund to cover its share of costs related to the summer school handicap program.
5. Capital AssetsRetirements/
July 1, 2017 Increases Reclassifications June 30, 2018Non-depreciable capital assets:
Land 1,960,844$ -$ -$ 1,960,844$ Construction in progress 15,965,857 7,366,219 (23,332,076) - Total non-depreciable assets 17,926,701 7,366,219 (23,332,076) 1,960,844
Depreciable capital assets:Land improvements 3,023,324 - (309,960) 2,713,364 Buildings and improvements 109,512,101 - 23,332,076 132,844,177 Furniture and equipment 15,784,794 1,690,188 (3,712,014) 13,762,968 Vehicles 8,891,291 890,048 (2,690) 9,778,649 Total depreciable assets 137,211,510 2,580,236 19,307,412 159,099,158
Less accumulated depreciation:Land improvements 2,770,447 40,521 (307,170) 2,503,798 Buildings and improvements 43,842,571 2,929,846 - 46,772,417 Furniture and equipment 12,546,309 811,883 (3,792,354) 9,565,838 Vehicles 5,907,647 714,935 - 6,622,582 Total accumulated depreciation 65,066,974 4,497,185 (4,099,524) 65,464,635
Total depreciable assets, net 72,144,536 (1,916,949) 23,406,936 93,634,523
90,071,237$ 5,449,270$ 74,860$ 95,595,367$
24
Depreciation expense has been allocated to the following functions: general support $42,621, instruction $3,906,227, pupil transportation $515,732, and food service $32,605.
As of June 30, 2018, net investment in capital assets consists of the following:
Capital assets, net of accumulated depreciation 95,595,367$ Cash in capital projects fund, net of related liabilities (14,383) Defeasance loss 684,965 Bond anticipation note (2,890,000) Bonds and related premiums (50,876,543)
42,499,406$
6. Short-Term Debt
Bond anticipation notes (BANs) outstanding at June 30, 2018 amounted to $2,890,000 ($28,520,000 as of June 30, 2017) and carry interest at 2.25% (2.0% in 2017). In 2018, the District issued BANs in the amount of $4,510,000 for additional busses, and $1,745,000 was redeemed from appropriations. The District issued bonds, including premiums, to pay an outstanding BAN of $25,710,000 and $2,685,000 of current year BANs. In July 2018, the remaining BAN matured and the District issued a new BAN totaling $3,122,500 with a stated interest rate of 2.75% which matures in July 2019. The District intends to continue to reissue BANsas needed until permanent financing is secured.
7. Long-Term Liabilities
AmountsJuly 1, June 30, Due in 2017 Increases Decreases 2018 One Year
The District participates in the following cost-sharing, multiple employer, public employee retirement systems:
� TRS is administered by the New York State Teachers’ Retirement Board and provides benefits to plan members and beneficiaries as authorized by the Education Law and the Retirement and Social Security Law of the State of New York. TRS issues a publicly available financial report that contains financial statements and required supplementary information. The report may be obtained from the New York State Teachers’ Retirement System at www.nystrs.org.
� ERS provides retirement benefits as well as death and disability benefits. New York State Retirement and Social Security Law governs obligations of employers and employees to contribute and provide benefits to employees. ERS issues a publicly available financial report that includes financial statements and required supplementary information. This report may be obtained from the New York State and Local Retirement System at www.osc.state.ny.us/retire.
Benefits: The Systems provide retirement, disability, and death benefits for eligible members, includingautomatic cost of living adjustments. In general, retirement benefits are determined based on an employee’s individual circumstances using a pension factor, an age factor, and final average salary. The benefits vary depending on the individual’s employment tier. Pension factors are determined based on tier and an employee’s years of service, among other factors.
Contribution Requirements: No employee contribution is required for those hired prior to July 1976. The Systems require employee contributions of 3% of salary for the first 10 years of service for those employees who joined the Systems from July 1976 through December 2009. Participants hired on or after January 1, 2010 through March 31, 2012 are required to contribute 3.5% (TRS) or 3% (ERS) of compensation throughout their active membership in the Systems. Participants hired on or after April 1, 2012 are required to contribute a percentage ranging from 3% to 6% each year, based on their level of compensation. Pursuantto Article 11 of Education Law, an actuarially determined contribution rate is established annually for TRS by the New York State Teachers' Retirement Board. This rate was 9.8% for 2018. For ERS, the Comptroller annually certifies the rates used, expressed as a percentage of the wages of participants, to compute the contributions required to be made by the District to the pension accumulation fund. For 2018, these rates ranged from 9.4% - 19.8%.
26
The amount accrued by the District for TRS for the year ended June 30, 2018 was $3,107,000. A liability to ERS of $327,000 is accrued based on the District’s legally required contribution for employee services rendered from April 1, 2018 through June 30, 2018.
Net Pension Position, Pension Expense, and Deferred Outflows and Deferred Inflows of Resources
At June 30, 2018, the District reported an asset of $1,452,718 for its proportionate share of the TRS net pension position and a liability of $864,242 for its proportionate share of the ERS net pension position.
The TRS net pension position was measured as of June 30, 2017, and the total pension liability was determined by an actuarial valuation as of June 30, 2016, with update procedures applied to roll forward the net pension position to June 30, 2017. The District’s proportion of the net pension position was based on the ratio of its actuarially determined employer contribution to TRS’s total actuarially determined employer contributions for the fiscal year ended on the measurement date. At June 30, 2017, the District’s proportion was 0.191122%, an increase of 0.001428 from its proportion measured as of June 30, 2016.
The ERS net pension position was measured as of March 31, 2018, and the total pension liability was determined by an actuarial valuation as of April 1, 2017. The District’s proportion of the net pension position was based on the ratio of its actuarially determined employer contribution to ERS’s total actuarially determined employer contributions for the fiscal year ended on the measurement date. At the March 31, 2018 measurement date, the District’s proportion was 0.0267779%, an increase of .0020634 from its proportion measured as of March 31, 2017.
For the year ended June 30, 2018, the District recognized net pension expense of $4,904,505 on the government-wide statements (TRS expense of $3,645,393 and ERS expense of $1,259,112). At June 30, 2018, the District reported deferred outflows and deferred inflows of resources as follows:
Deferred Deferred Deferred DeferredOutflows of Inflows of Outflows of Inflows ofResources Resources Resources Resources
Differences between expected and actual experience 1,195,230$ 566,398$ 308,247$ 254,724$ Changes of assumptions 14,781,689 - 573,064 - Net difference between projected and actual earnings
on pension plan investments - 3,421,571 1,255,244 2,477,725 Changes in proportion and differences between District
contributions and proportionate share of contributions 27,373 286,143 610,325 36,481 District contributions subsequent to the measurement
date 3,107,000 - 327,000 - 19,111,292$ 4,274,112$ 3,073,880$ 2,768,930$
TRS ERS
27
District contributions subsequent to the measurement date will be recognized as an addition to (a reduction of) the net pension asset (liability) in the year ending June 30, 2019. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in pension expense as follows:
For TRS, the actuarial assumptions used in the June 30, 2016 valuation, with update procedures used to roll forward the total pension liability to June 30, 2017, were based on the results of an actuarial experience study for the period July 1, 2009 to June 30, 2014. These assumptions are:
Inflation – 2.5%Salary increases – Based on TRS member experience, dependent on service, ranging from 1.90%-4.72%Projected Cost of Living Adjustments (COLA) – 1.5% compounded annuallyInvestment rate of return – 7.25% compounded annually, net of investment expense, including inflation (7.50% for the 2016 measurement)Mortality – Based on TRS member experience, with adjustments for mortality improvements based on Society of Actuaries’ Scale MP-2014, applied on a generational basisDiscount rate – 7.25% (7.50% for the 2016 measurement)
The long-term expected rate of return on TRS pension plan investments was determined in accordance with Actuarial Standard of Practice No. 27, Selection of Economic Assumptions for Measuring Pension Obligations. Consideration was given to expected future real rates of return (expected returns, net of pension plan investment expense and inflation) for each major asset class as well as historical investment data and plan performance.
For ERS, the actuarial assumptions used in the April 1, 2017 valuation, with update procedures used to roll forward the total pension liability to March 31, 2018, were based on the results of an actuarial experience study for the period April 1, 2010 to March 31, 2015. These assumptions are:
Inflation – 2.5%Salary increases – 3.8%COLA – 1.3% annuallyInvestment rate of return – 7.0% compounded annually, net of investment expense, including inflationMortality – Society of Actuaries’ Scale MP-2014Discount rate – 7.0%
The long-term expected rate of return on ERS pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected return, net of investment expenses and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation.
28
Investment Asset Allocation
Best estimates of arithmetic real rates of return for each major asset class and the Systems’ target asset allocations as of the applicable valuation dates are summarized as follows:
The discount rate projection of cash flows assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Systems’ fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
The following presents the District’s proportionate share of its net pension position calculated using the discount rate of 7.25% (TRS) and 7.0% (ERS) and the impact of using a discount rate that is 1% higher or lower than the current rate.
At Current1.0% Decrease Discount Rate 1.0% Increase
District's proportionate share ofthe ERS net pension asset (liability) (6,539,090)$ (864,242)$ 3,936,452$
29
9. Postemployment Benefits Other than Pensions (OPEB)
The District maintains a single-employer defined benefit healthcare plan (the Plan) providing the continuation of medical insurance benefits for District employees and their spouses based on various bargaining unit agreements and individual contracts. Eligibility for benefits is based on covered employees who retire from the District at age 55 or older and have met vesting requirements. The Plan provides an implicit rate subsidy for retirees that choose to remain on the District’s Plan subsequent to retirement. Superintendents receive coverage based upon years of service and retirement age. The Plan is experience-rated and the retiree pays the entire amount of the monthly insurance premium. The Plan has no assets, does not issue financial statements, and is not a trust.
At June 30, 2018, employees covered by the Plan include:
Active employees 537 Inactive employees or beneficiaries currently receiving benefits 87 Inactive employees entitled to but not yet receiving benefits -
624
Total OPEB Liability
The District’s total OPEB liability of $3,802,685 was measured as of March 31, 2018 and was determined by an interim valuation as of June 30, 2017, rolled forward through an interim valuation to June 30, 2018.
The total OPEB liability in the June 30, 2018 interim valuation was determined using the following actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise specified:
Healthcare cost trend rates – based on the National Health Expenditure Projections 2009-2025 for short-term rates and the Society of Actuaries Getzen Long-Term Healthcare Cost Trend Resource Model v2016_a (updated September 2016) for long-term rates, initially 6.2% with an ultimate rate of 4.17% after 2070Salary increases – 3.31%Mortality – 2015 TRS mortality rates for active members for all active employees; 2015 TRS mortality base rates for service and deferred annuitants and beneficiaries; fully generational using Mortality Improvement Scale MP-2017 (previously MP-2016) for retirees and surviving spousesDiscount rate – 3.61% based on the Fidelity Municipal Go AA 20-Year Bond rate as of the measurement date (previously 3.80%)Inflation rate – 2.31%
Changes in the Total OPEB Liability
Total OPEBLiability
Balance at June 30, 2017 3,957,153$ Changes for the year:
Service cost 162,118 Interest 151,517 Changes of benefit terms - Differences between expected and actual experience (406,258) Changes of assumptions or other inputs 70,125 Benefit payments (131,970)
Net changes (154,468) Balance at June 30, 2018 3,802,685$
30
The following presents the sensitivity of the District’s total OPEB liability to changes in the discount rate, including what the District’s total OPEB liability would be if it were calculated using a discount rate that is 1% higher or lower than the current discount rate:
Total OPEB liability (4,163,972)$ (3,802,685)$ (3,477,981)$
The following presents the sensitivity of the District’s total OPEB liability to changes in the healthcare cost trend rates, including what the District’s total OPEB liability would be if it were calculated using trend ratesthat are 1% higher or lower than the projected healthcare cost trend rates:
(5.20% to 3.17%) (6.20% to 4.17%) (7.20% to 5.17%)
Total OPEB liability (3,338,946)$ (3,802,685)$ (4,358,021)$
OPEB Expense and Deferred Outflows and Deferred Inflows of Resources
For the year ended June 30, 2018, the District recognized OPEB expense of $272,048. At June 30, 2018, the District reported deferred outflows and deferred inflows of resources related to OPEB from the following sources:
Deferred DeferredOutflows of Inflows ofResources Resources
Differences between actual and expected experience 198,841$ 343,757$ Changes of assumptions or other inputs 59,337 120,879
258,178$ 464,636$
The net amount reported as deferred outflows and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:
The District purchases commercial insurance for various risks of loss due to torts, theft, damage, errors and omissions, and natural disasters. Settled claims resulting from these risks have not exceeded commercial insurance coverage in any of the past three years.
31
The District maintains a self-funded health insurance plan. The District makes monthly payments based on employee claims as well as payments for fees charged for administering the program and for excess insurance coverage. The District maintains excess insurance coverage that limits self-funded exposure to $160,000 per individual participant in a given plan year and $1,000,000 in the aggregate.
Claim activity is as follows:
Current ClaimsBeginning and Changes in
of Year Estimates Claims Paid End of Year
2018 1,290,000$ 6,787,871$ 7,128,871$ 949,000$
2017 1,290,000$ 6,773,956$ 6,773,956$ 1,290,000$
The amount is included in the government-wide and fund financial statements as it is expected to be paid with currently available financial resources.
11. Commitments and Contingencies
Grants
The District receives financial assistance from federal and state agencies in the form of grants and calculated aid as determined by the State. The expenditure of grant funds generally requires compliance with the terms and conditions specified in the agreements and are subject to audit by the grantor agencies. State aid payments are based upon estimated expenditures and pupil statistics, are complex and subject to adjustment. Any disallowed claims resulting from such audits could become a liability of the District. Based on prior experience, management expects any such amounts to be immaterial.
Encumbrances
Significant outstanding encumbrances in the general fund as of June 30, 2018 include $1,450,000 fortechnology and equipment and $353,000 for transportation supplies and equipment.
CLARENCE CENTRAL SCHOOL DISTRICT
Required Supplementary InformationSchedule of the District's Proportionate Share of the Net Pension PositionNew York State Teachers' Retirement System
As of the measurement date of June 30, 2016 2015 2014 2013
District's proportion of the net pension position 0.189694% 0.187325% 0.183857% 0.190986%
District's proportionate share of the net pension asset (liability) (2,031,699)$ 19,457,074$ 20,480,560$ 1,257,173$
Contributions as a percentage of covered payroll 9.80% 11.72% 13.26% 17.53% 16.25% 11.84%
Data prior to 2013 is unavailable.
33
CLARENCE CENTRAL SCHOOL DISTRICT
Required Supplementary InformationSchedule of the District's Proportionate Share of the Net Pension PositionNew York State and Local Employees' Retirement System
As of the measurement date of March 31, 2018 2017 2016 2015
District's proportion of the net pension position 0.0267779% 0.0247145% 0.0262085% 0.0249545%
District's proportionate share of the net pension liability 864,242$ 2,322,226$ 4,206,536$ 843,026$
Contributions as a percentage of covered payroll 15.28% 18.58% 18.25% 18.58% 18.84%
Data prior to 2013 is unavailable.
2018
1,301,754$
(1,301,754) -$
8,681,134$
15.00%
35
CLARENCE CENTRAL SCHOOL DISTRICT
Required Supplementary InformationSchedule of Changes in the District's Total OPEB Liability and Related Ratios
June 30, 2018 2017
Total OPEB liability - beginning 3,957,153$ 3,704,357$
Changes for the year:Service cost 162,118 155,052 Interest 151,517 125,084 Changes of benefit terms - - Differences between expected and actual experience (406,258) 250,489 Changes of assumptions or other inputs 70,125 (152,275) Benefit payments (131,970) (125,554)
Net change in total OPEB liability (154,468) 252,796 Total OPEB liability - ending 3,802,685$ 3,957,153$
Covered-employee payroll 41,208,759$ 39,869,030$
Total OPEB liability as a percentage of covered-employee payroll 9.23% 9.93%
Data prior to 2017 is unavailable.
No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75.
36
CLARENCE CENTRAL SCHOOL DISTRICT
Supplementary InformationSchedule of Change from Original to Final Budget and Calculation of Unrestricted Fund Balance Limit - General Fund
For the year ended June 30, 2018
Original expenditure budget 80,209,240$
Encumbrances carried over from prior year 2,861,155
Budget amendment - debt service from bond and BAN premiums 2,862,199
Revised expenditure budget 85,932,594$
Unrestricted Fund Balance
Assigned 4,922,943$ Unassigned 5,581,978
10,504,921
Encumbrances included in assigned fund balance (3,222,943) Appropriated fund balance used for tax levy (1,700,000)
Amount subject to 4% limit pursuant to Real Property Tax Law §1318 5,581,978$
§1318 of Real Property Tax Law - unrestricted fund balance limit calculation
2019 expenditure budget (unaudited) 83,142,930$ 4% of budget 3,325,717
Actual percentage of 2019 expenditure budget 6.7%
* * *
37
CLARENCE CENTRAL SCHOOL DISTRICT
Supplementary Information Schedule of Capital Project Expenditures
June 30, 2018
Prior Current UnexpendedProject Title Years Year Total Balance
2015 capital project 24,865,939$ 7,935,083$ 32,801,022$ 93,978$
Expenditures
Budget
32,895,000$
38
CLARENCE CENTRAL SCHOOL DISTRICT
Supplementary InformationSchedule of Expenditures of Federal Awards
For the year ended June 30, 2018CFDA Grantor
Federal Grantor/Pass-Through Grantor/Program Title Number Number Expenditures
U.S. Department of Education: Passed Through New York State Education Department:
Special Education Cluster:Special Education Grants to States 84.027 0032-18-0221 862,615$ Special Education Preschool Grants 84.173 0033-18-0221 18,713
Total Special Education Cluster 881,328
Title I Grants to Local Educational Agencies 84.010 0021-18-0770 296,290 Title I Grants to Local Educational Agencies 84.010 0021-17-0770 46,584 Supporting Effective Instruction State Grants 84.367 0147-18-0770 88,420 Supporting Effective Instruction State Grants 84.367 0147-17-0770 22,460 English Language Acquisition State Grants 84.365 0149-18-0770 5,184
Total U.S. Department of Education 1,340,266
U.S. Department of Agriculture: Passed Through New York State Education Department:
Child Nutrition Cluster:School Breakfast Program 10.553 N/A 40,744 National School Lunch Program 10.555 N/A 255,718
Total Child Nutrition Cluster 296,462
Passed Through New York State Office of General Services:Child Nutrition Discretionary Grants Limited Availability 10.579 N/A 67,772
Total U.S. Department of Agriculture 364,234
Total Expenditures of Federal Awards 1,704,500$
See accompanying notes. 39
40
CLARENCE CENTRAL SCHOOL DISTRICT
Notes to Schedule of Expenditures of Federal Awards
1. Summary of Significant Accounting Policies
Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs administered by Clarence Central School District (the District), an entity as defined in Note 1 to the District’s basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other governmental agencies, are included on the Schedule of Expenditures of Federal Awards.
Basis of Accounting
The District uses the modified accrual basis of accounting for each federal program, consistent with the fund basis financial statements.
The amounts reported as federal expenditures generally were obtained from the appropriate federal financial reports for the applicable programs and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program, which are periodically reconciled with the District’s financial reporting system.
Indirect Costs
The District does not use the 10% de minimis indirect cost rate introduced by the Uniform Guidance.
Non-Monetary Federal Program
The District is the recipient of a federal award program that does not result in cash receipts or disbursements, termed a “non-monetary program.” During the year ended June 30, 2018, the District used $67,772 worth of commodities under the Child Nutrition Discretionary Grants Limited Availability program (CFDA Number 10.579).
41
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
The Board of EducationClarence Central School District
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, each major fund, and the remaining fund information of Clarence Central School District (the District) as of and for the year ended June 30, 2018, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated September 17,2018.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free frommaterial misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
42
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
September 17, 2018
43
INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
The Board of EducationClarence Central School District
Report on Compliance for Each Major Federal Program
We have audited Clarence Central School District’s (the District) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the District’s major federal programs for the year ended June 30, 2018. The District’s major federal programs are identified in the summary of auditors’ results section of the accompanying schedule of findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs.
Auditors’ Responsibility
Our responsibility is to express an opinion on compliance for each of the District’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the District’s compliance.
Opinion on Each Major Federal Program
In our opinion, the District complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2018.
44
Report on Internal Control Over Compliance
Management of the District is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the District’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
September 17, 2018
45
CLARENCE CENTRAL SCHOOL DISTRICT
Schedule of Findings and Questioned Costs
For the year ended June 30, 2018
Section I. Summary of Auditors’ Results
Financial Statements
Type of auditors’ report issued: Unmodified
Internal control over financial reporting:� Material weakness(es) identified? No� Significant deficiency(ies) identified? None reported
Noncompliance material to financial statements noted? No
Federal Awards
Internal control over major programs:� Material weakness(es) identified? No� Significant deficiency(ies) identified? None reported
Type of auditors’ report issued on compliance for major programs: Unmodified
Any audit findings disclosed that are required to be reported inaccordance with section 2 CFR 200.516(a)? No
Identification of major programs:
Name of Federal Program or Cluster CFDA # Amount
Special Education Cluster:Special Education Grants to States 84.027 862,615$ Special Education Preschool Grants 84.173 18,713
881,328$
Dollar threshold used to distinguish between type A and type B programs: $750,000
Auditee qualified as low-risk auditee? Yes
Section II. Financial Statement Findings
No matters were reported.
Section III. Federal Award Findings and Questioned Costs
No matters were reported.
CLARENCE CENTRAL SCHOOL DISTRICT
EXTRACLASSROOM ACTIVITY
JUNE 30, 2018
INDEPENDENT AUDITORS’ REPORT
The Board of EducationClarence Central School District
We have audited the accompanying statement of cash receipts and disbursements of Clarence Central School District (the District) Extraclassroom Activity for the year ended June 30, 2018, and the related notes to the financial statement.
Management’s Responsibility for the Financial Statement
Management is responsible for the preparation and fair presentation of this financial statement in accordance with the cash basis of accounting described in Note 1; this includes determining that the cash basis of accounting is an acceptable basis for the preparation of this financial statement in the circumstances. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express an opinion on this financial statement based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statement. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statement.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion.
Basis for Qualified Opinion
Certain accounting records of Clarence Central School District Extraclassroom Activity accounts were not adequate for us to form an opinion regarding the completeness of cash receipts in the accompanying statement of cash receipts and disbursements stated at $257,656.
2
Qualified Opinion
In our opinion, except for the possible effects of the matter discussed in the Basis for Qualified Opinion paragraph, the financial statement referred to in the first paragraph presents fairly, in all material respects, the cash receipts and disbursements of Clarence Central School District Extraclassroom Activity for the year ended June 30, 2018, in accordance with the cash basis of accounting as described in Note 1.
Basis of Accounting
We draw attention to Note 1 of this financial statement, which describes the basis of accounting. This financial statement is prepared on the cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to that matter.
September 17, 2018
CLARENCE CENTRAL SCHOOL DISTRICTExtraclassroom Activity
Statement of Cash Receipts and Disbursements
For the year ended June 30, 2018
Receipts Disbursements June 30, 2018High SchoolClass Clubs:
- - 742 Art Club 1,316 1,338 361 Chrysalis 1,782 2,091 389 Drama Club 37,396 33,467 6,581 Engineering Club 865 2,600 1,827 Environmental Club 9 83 1,178 FBLA 1,847 1,251 2,235 Future Teachers of America 5,261 5,005 2,637 Guitar Club 115 20 266 History Society Club 961 960 1 Interact - - 1 International Club 678 423 8,017 Latin Club 4,599 4,562 2,137 Leadership Club 1,056 617 630 Media Arts Club 138 - 4,825 Mock Trial 3,200 2,308 4,830 Model UN Club 2,983 2,065 924 Music Enrichment Club 5,162 3,642 8,038 National Art Honor Society 3,402 3,367 449 National Honor Society 3,902 4,896 5,576 Reach Out Club 379 386 25 Students Against Drunk Driving 6,684 5,802 2,676 S.A.G.A. 26,065 25,039 3,830 Science Club 2,668 2,753 2,191 Student Council 30,297 32,257 6,355 Scholastic Bowl 1,390 1,532 129 The Advocate - 950 2,045 Varsity Club 2 6,999 7,257 1 Sales Tax Account 3,586 5,497 387
232,309 229,700 77,895
- Academy of Finance
2,298
7,762 2,100
191 4,687 3,938
6 6,518
414 6,570
1,252 1,639
3,562
742
75,286
1,794 2,804 2,276 8,315
259 2,995
32
1,952
271
Activities July 1, 2017
2,381 171
- 1
495$ 4,087
383 698
2,652
2,041
See accompanying notes. 3
CLARENCE CENTRAL SCHOOL DISTRICTExtraclassroom Activity
Statement of Cash Receipts and Disbursements, continued
For the year ended June 30, 2018
July 1, 2017 Disbursements June 30, 2018Middle SchoolAll Science Club 2,106$ 938$ 1,938$ Drama Club 188 3,643 18 Student Council 9,110 19,066 9,540 Yearbook Club 7,616 6,956 1,452 Sales Tax Account 2,236 2,862 190
21,256 33,465 13,138
Total 96,542$ 263,165$ 91,033$ 257,656$
Activities Receipts
770$ 3,473
19,496 792 816
25,347
See accompanying notes. 4
5
CLARENCE CENTRAL SCHOOL DISTRICTExtraclassroom Activity
Notes to Financial Statement
1. Summary of Significant Accounting Policies
Financial Reporting Entity
Extraclassroom Activity accounts are those operated by and for the students. Proceeds are voluntarily collected by students and are spent by them, as they deem appropriate under established guidelines. The cash balances of the Extraclassroom Activity accounts are included in the financial statements of Clarence Central School District (the District). These amounts are included in the Agency column of the Statement of Fiduciary Net Position.
Basis of Presentation
The District’s policy is to prepare the accompanying financial statement on the cash basis of accounting. Consequently, revenues are recognized when received rather than when earned, and expenses are recognized when cash is disbursed rather than when the obligation is incurred.
MANAGEMENT LETTER
September 17, 2018
The Audit Committee, Board of Education,and Management
Clarence Central School District
In planning and performing our audit of the financial statements of the governmental activities, each major fund, and the remaining fund information of Clarence Central School District (the District) as of and for the year ended June 30, 2018, in accordance with auditing standards generally accepted in the United States of America, we considered the District’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis.
Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses. In addition, because of inherent limitations in internal control, including the possibility of management override of controls, misstatements due to error or fraud may occur and not be detected by such controls. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
OBSERVATIONS
1. Unassigned fund balance over 4% and use of appropriated reserves
The unassigned fund balance in the general fund was approximately $5,582,000 at June 30, 2018 andrepresents approximately 6.7% of the 2019 expenditure budget. The statutory limit as stated inproperty tax law is 4% of the ensuing year’s expenditure budget.
2. Extraclassroom
The ledgers maintained by the students do not agree to the records kept by the central treasurer. Werecommend that the records are reconciled on a regular basis.
The following points are for informational purposes only and we do not consider it necessary for management to include a response within the District’s corrective action plan.
� GASB issued statement No. 87, Leases, is effective for the year ending June 30, 2021. This statement requires recognition of certain lease assets and liabilities for leases that previously were classified as operating leases. It establishes a single model for lease accounting based on the fundamental principle that leases are financings of the right to use an underlying asset. Under this statement, a lessee is required to recognize a lease as a liability and an intangible right-to-use lease asset.
� GASB Statement No. 88, Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements, is effective for the District’s year ending June 30, 2019. It requires disclosure in the footnotes for additional information related to debt, including unused lines of credit, assets pledged as collateral, and the terms specified in debt agreements related to significant events of default, termination events with finance-related consequences, and significant acceleration clauses.
PRIOR YEAR RECOMMENDATION
In the previous year, we recommended the District file reimbursement requests for grant expenditures from New York State on a quarterly basis as permitted. During 2018, management implemented these recommendations for the largest grant program.
We have discussed these comments with District personnel and would be pleased to discuss them in furtherdetail, perform any additional studies, or assist you in implementing the recommendations.
This communication is intended solely for the information and use of the District's management, Audit Committee and Board of Education; others within the District; the NYS Education Department Office of Audit Services; and the Office of the NYS Comptroller, Division of Local Government and School Accountability. It is not intended to be, and should not be, used by anyone other than these specified parties.
TR T O A ER O E O TOBER 15, 2018
1 RE E T FOR EA E OF AB E E
Recommended Action: Approval of the following requests for unpaid leave of absence:
Christina atti, C S English teacher, requests an unpaid child-care leave of absence from her teaching position effective October 9, 2018 through October 1 , 2018. Sara Magnus ewski, arris ill Speech teacher, requests an unpaid child-care leave of absence from her teaching position effective October , 2018 June 0, 2019.
2 A O TME T Recommended Action: Approval of the following instructional appointments: A. NAME: Amy Ma ur
TYPE: Regular Substitute S BJECT AREA: School Psychologist BE INNIN DATE: December 19, 2018 ENDIN DATE: June 0, 2019 or earlier at the discretion of the
Board of Education CERTIFICATION STAT S: olds Provisional Certification as a School Psychologist ANN AL SALARY: $ 2, prorated MA Step 2 ASSI NMENT: Ms. Ma ur earned a bachelor’s degree in Psychology and a master’s degree in School Psychology from S NY at Buffalo. Amy has held long term appointments in the Niagara Wheatfield School District as well as assignments in California. She replaces Tara Agnello, Ledgeview School Psychologist, who will be on disability due to pregnancy and subsequently on an unpaid leave of absence.
B. NAME: Cara Minervini TYPE: Regular Substitute S BJECT AREA: Speech BE INNIN DATE: January 2 , 2019 ENDIN DATE: June 0, 2019 or earlier at the discretion of the
Board of Education CERTIFICATION STAT S: olds Professional Certification in Speech Language
Disabilities ANN AL SALARY: $ ,71 MA Step
ASSI NMENT: Miss Minervini has served in this capacity since September 2018. Cara will continue to replace Sara Magnus ewski, arris ill Speech Teacher, who is requesting an extension of her unpaid child-care leave of absence.
TR T O A ER O E -2- O TOBER 15, 2018 C. NAME: Theresa Rico
TYPE: Probationary TEN RE AREA: English as a Second Language EFFECTI E DATE: November 19, 2018 PROBATIONARY PERIOD: November 19, 2018 through November 18, 2022, except
to the extent required by the applicable provisions of 012 of Education Law, in order to be granted tenure the
teacher must receive composite or overall annual professional performance review ratings pursuant to
012-c and/or 012-d of the Education Law of either effective or highly effective in at least three of the four
preceding years, and if the teacher received an ineffective composite or overall rating in the final year of the probationary period the teacher shall not be eligible for tenure at that time.
CERTIFICATION STAT S: olds Professional Certification in English to Speakers of Other Languages
ANN AL SALARY: $ ,71 prorated MA Step ASSI NMENT: Mrs. Rico earned a bachelor’s degree in Japanese Cultural Studies, a second bachelor’s degree in English and a master’s degree in Teaching English to Speakers of Other Languages all at S NY at Buffalo. Theresa brings more than 11 years of experience to this new position. She has worked at the Buffalo Academy of Science Charter School, Western New York Maritime Charter School and most recently at Erie 1 BOCES.
D. DEPARTMENT RADE LE EL C AIRPERSONS Approval of the following ad usted department chair rates for 2017-18
Middle School
Department Name Amount to Pay
ELA Lynn Elibol $ Mathematics Paul Cary $22 Science Deborah Wehrlin $22 Social Studies Charles ohler $22
arris ill
Department Name Rate
rade 2 Brenda ogan $1, 8 E. S MMER C RRIC L M PROJECTS
Recommended Action: The following teacher participated in indergarten orientation in August at $1 2/day:
Name No. of Days Description of Work Amount to Pay Julie Bush . indergarten
Orientation/Supply Drop-off
$71.00
TR T O A ER O E - - O TOBER 15, 2018
F. TEST SCORIN TRAININ
The following individuals are recommended for Fountas Pinnell training at $ 8/hour:
TEA ER MBER OF O R
athryn Layer 2 David Wisnoski 2
. E TRAC RRIC LAR
Winter Sports See attached memorandum for approval from reg as ubski for C S and CMS Winter Sports 2018 recommendations.
. 2018-19 MENTORS
The following teacher will provide mentor services for the 2018-19 school year: Each mentor will receive a stipend of $2,200 for working with one individual or $2,900 for working with two or more individuals:
OO ME TOR T E D TER Middle School Matthew Lauer $1 0.00 Theresa Rico
11/19/18- / 0/19
The following administrator will provide mentor services for the 2018-19 school year:
OO ME TOR T E D TER Sheridan ill Margaret Aldrich $ 00.00 Jenna Arroyo
OMM T ED AT O
Recommended Action: Approval of Fall 2018 community education courses, instructors and stipends
submitted by Richard Mancuso see attachment.
TR T O A ER O E - - O TOBER 15, 2018
A AR ADJ TME T The following staff members are eligible for salary ad ustment due to completion of additional graduate hours and/or in-service training retroactive to September 1, 2018:
Coursework taken for skill enhancement Annual salary increase $ ,0 0
AME
FROM
A AR
TO
A AR
Augustine, atie M 9, Step 19 $91, 19 M 12, Step 19 $91, 87 Burden, retchen M 27, Step 1 $ 8, 2 M 0, Step 1 $ 8,710 Chelus, Eli abeth M 21, Step 1 $ 8,20 M 27, Step 1 $ 8, 2 Chriswell, Laura M , Step 10 $ ,7 M 9, Step 10 $ ,9 Crahen, Debra M , Step 21 $100,8 8 M 9, Step 21 $101,18 Delsignore, Michael M 9, Step 21 $102,8 M 72, Step 21 $10 ,0 2 Dool, Maria M, Step 9 $ 2,2 0 M , Step 9 $ 2, 98 Esposito, Cynthia M 1 , Step 1 $71,870 M 18, Step 1 $72,0 8
ordon, Tammy M 1 , Step 20 $9 ,89 M 18, Step 20 $9 ,0 aas, Cheryl M 0, Step 21 $102, 0 M , Step 21 $102, 28 oldaway, Monica M , Step 21 $99,1 8 M , Step 21 $99, iener, Michele M 2, Step 1 $ 9, 82 M , Step 1 $ 9, 0 och, eoffrey M 18, Step 1 $ 8,0 8 M 21, Step 1 $ 8,20
Lamphron, Sophia M 1 , Step 9 $ ,070 M 18, Step 9 $ ,2 8 La igne, Colleen M 21, Step 18 $8 ,7 M 2 , Step 18 $8 ,92 Lipuma, Brenda M 27, Step 1 $72, 2 M 0, Step 1 $72,710 Met , imberly M 1 , Step 21 $99,8 0 M 18, Step 21 $100,008 Murray, Renee M , Step 1 $ , 7 M , Step 1 $ ,7 1 Neubauer, James M, Step 1 $71,0 0 M , Step 1 $71,198 Ohnmeiss, arold M , Step $ 7, 2 M , Step $ 7, 91 Pennella, John M 2, Step 21 $101, 2 M , Step 21 $101, 20 Pukalo, Jennifer M, Step 17 $7 ,1 0 M , Step 17 $7 ,298 Seinar, Tracy M , Step 1 $71, M 9, Step 1 $71, Sugg, athleen M 9, Step 21 $102,8 M 72, Step 21 $10 ,0 2 Thomas, Michael M 0, Step 20 $98, 1 M , Step 20 $98, 8 Wehrlin, Deborah M 2 , Step 21 $100, M 27, Step 21 $100, 12 Wright athryn M , Step 18 $82,7 8 M , Step 18 $82,91
wolinski, Amy M 9, Step 19 $91, 19 M 12, Step 19 $91, 87
TR T O A ER O E -5- O TOBER 15, 2018
5 RE E TAT O OM E AT O The following individuals are recommended as presenters for the following Professional Development Workshop for Clarence Teachers. Compensation will be at a rate of $ 0 per hour per session:
Name Presentation Title Presentation ours
Sessions Offered
Debra Crahen Supporting Classroom Instruction Reading Writing nits of Study -2
2 2
Debra Crahen Supporting Classroom Instruction of Reading and Writing nits of Study in the - Classroom
Amy Rata c ak Bookshare and Read Write for oogle 2 1 athryn Wright Middle School Schoology Tips 2 1
B T T TE TEA ER T
Additions:
Deborah Bartolone eritage Drive 901-1977 ome Instruction Only Lancaster, NY 1 08 N, and rades 1-
w/English 7-9 Extension
Carol Bunce 10 Sandpiper Court -10 9 N, rades West Amherst, NY 1 228 1- , Reading
Patricia Dusett 120 Long Street 19-81 -02 Not Certified Clarence Center, NY 1 0 2 90 day limit Joanne Furlano Rose Street 8 -2 0 Biology 7-12 eneral Lancaster, NY 1 08 Science Megan iannino 9 00 Main Street, Apt. F 1 - 7-0210 School Counseling Clarence, NY 1 0 1 Stacey McCabe 11 Circle Court 72-1 1 Pre , rades 1- Williamsville, NY 1 221 Linda Norton 1 Burroughs Road 9-092 Not Certified Cowlesville, NY 1 0 7 90 day limit Ben S ablewski 9 8 Wolcott Road 22 -2027 Childhood Ed. 1-
Clarence Center, NY 1 0 1 Jodie Wareham 8 9 abbey 8 - 1 - 070 N, rades 1- , Corfu, NY 1 0 Special Education Deletion:
Tara eims Pre , rades 1- , Reading
TR T O A ER O E - - O TOBER 15, 2018
7 BOARD RE O T O
ER TE DE T EOFFRE EM O ME T A REEME T
RESOL ED that the Board wishes to enter into a new Employment Agreement with Superintendent icks, as attached hereto, and hereby authori es and directs the Board President to execute the
Employment Agreement with Superintendent icks, effective July 1, 2018.
O - TR T O A ER O E O TOBER 15, 2018
8 A E TAT
Recommended Action: Approval of the following non-instructional change in status:
elen rinstead, teacher aide at Clarence igh School, increase in hours from .0 to .2 hours per day to better accommodate students’ schedules.
Patricia a elton, teacher aide at Clarence igh School, increase in hours from .0 to .2 hours per day to better accommodate students’ schedules.
Angela eim, teacher aide at Sheridan ill, decrease in hours from . to .2 hours per day.
RE AT O
Recommended Action: Acceptance of the following non-instructional resignations:
Bonnie Bauernfeind, teacher aide, resigns effective September 28, 2018. See attached letter
effrey Besser, bus driver, resigns effective August 8, 2018. See attached letter
Lynn DeBoth, teacher aide, resigns effective October 2 , 2018. See attached letter
Judith La ier, school monitor, resigns effective August 8, 2018. See attached letter
Richard orst, bus driver, resigns effective October , 2018. See attached letter
Su anne Lawrence, Supervisor of Transportation, resigns for retirement purposes effective January , 2019. Mrs. Lawrence began employment in July of 201 . Over the period of over two years, Su anne worked diligently to streamline operations, work within inherent constraints, and maintain a customer focused transportation department.
William Louisos, bus driver, resigns effective October 18, 2018. See attached letter
Louis Scafetta III, laborer, resigns effective October 19, 2018. See attached letter
10 A O TME T
Recommended Action: Approval of the following non-instructional appointments:
A. Name: athleen Bray Assignment: School/ Pool Monitor C S/CMS Effective: November , 2018 March 8, 2019 Salary: $10. 0/hour 2 hours/day Additional Information: Miss Bray will serve as the second set of eyes for the boys’
varsity and girls’/boys’ modified swimming seasons. This is an annual appointment.
O - TR T O A ER O E -2- O TOBER 15, 2018
B. Name: Paul Cary
Assignment: School/ Pool Monitor C S/CMS Effective: November , 2018 March 11, 2019 Salary: $12.1 /hour 2 hours/day Additional Information: Mr. Cary will serve as the second set of eyes for the boys’
varsity and girls’/boys’ modified swimming seasons. This is an annual appointment.
C. Name: Diana Dinki
Assignment: School Monitor Part-Time Sheridan ill Effective: October 1 , 2018 Salary: $12. /hour 2. hours/day Additional Information: Ms. Dinki serves as a bus attendant in the transportation
department and previously worked as a cafeteria monitor for approximately 12 years. Diana replaces Nancy Riester who resigned.
D. Name: Ashley Felber
Assignment: School/ Pool Monitor C S/CMS Effective: November , 2018 March 8, 2019 Salary: $10. 0/hour 2 hours/day Additional Information: Miss Felber will serve as the second set of eyes for the boys’
varsity and girls’/boys’ modified swimming seasons. This is an annual appointment.
E. Name: Anne enning
Assignment: Teacher Aide Temporary Clarence Middle School Effective: October 1 , 2018 June 0, 2019 Salary: $12.12/hour . hours/day Additional Information: Mrs. enning has served as a substitute teacher aide since
September 2017. Anne replaces errie Daniels who resigned.
F. Name: Emiline Phillips Assignment: School Monitor Part-Time Clarence Center Effective: October 1 , 2018 Salary: $12.0 /hour 2. hours/day Additional Information: Mrs. Phillips previously worked as a cosmetologist at various hair
salons. Emiline replaces Angela eim who accepted a teacher aide position at Sheridan ill.
. Name: John Ramunno
Assignment: Custodian Ledgeview Effective: October 29, 2018 Salary: $1 . /hour, plus $. /hour night shift differential 8 hours/day Additional Information: Mr. Ramunno most recently worked as a deputy sheriff at the Erie
County olding Center. Previously John worked as a Laborer/Cleaner for more than four years in the Amherst Central School District. e replaces Albert Summers who resigned.
O - TR T O A ER O E - - O TOBER 15, 2018
. Name: aren Rogowski Assignment: School/ Pool Monitor C S/CMS Effective: November , 2018 March 29, 2019 Salary: $12.1 /hour 2 hours/day Additional Information: Mrs. Rogowski will return to serve as the second set of eyes
during the high school and middle school swimming units as well as during the boys’ varsity and girls’/boys’ modified swimming seasons. This is an annual appointment.
I. Name: Tom Steuer
Assignment: School/ Pool Monitor C S/CMS Effective: November , 2018 March 29, 2019 Salary: $12.20/hour 2 hours/day Additional Information: Mr. Steuer will continue to serve as the second set of eyes during
the middle school and high school swimming units. This is an annual appointment.
J. Name: Susan an Cleave
Assignment: School Monitor Part-Time Clarence Center Effective: October 1 , 2018 Salary: $12.0 /hour 2. hours/day Additional Information: Mrs. an Cleave was recently added to the substitute pool in
August. Susan replaces Judy La ier who resigned.
11 B T T TE
Bus Attendant
Add:
James alligan Country Parkway, Williamsville, NY 1 221 71 - 7 -08 8
Melissa Norris 9 70 Maple Street, Clarence Center, NY 1 0 1 71 - -278
O - TR T O A ER O E - - O TOBER 15, 2018
Remove:
Rosanne Bielewski
Windy Dunn
Catherine Fischer
Maureen avin
Anne enning
2018 Policy 3283
Community Relations SUBJECT: NAMING OF SCHOOL FACILITIES, PLAQUES, AND MEMORIALS/PUBLIC DEDICATION Memorials and Recognitions
Community or school groups who wish to memorialize or recognize the outstanding contribution of a deceased student, staff member of the school, or outstanding service of a retired staff member or former board member may pursue signage, plaque, bench or landscaping with the approval from both the individual building principal and Director of Facilities.
• No individual, group, or organization shall be permitted to erect memorial, or structure of any kind upon school grounds without approval.
• Costs memorials or recognitions shall be borne by those seeking the dedication and shall not be paid for from school district funds.
• Any memorials or recognitions shall not incur any ongoing costs or create any additional liability for the district.
• All approved memorials and recognitions become school district property and will be temporarily hung, such as a painting or plaque; no memorial will be permanently mounted into the structure of a school building or its grounds.
• Appropriate memorials may be items such as garden benches, library books, wall hangings or plaques, landscaping small removable items or a gift of money to the school or district.
• Wall hangings and plaques shall not be affixed to specific rooms and must be displayed in the school entrance, foyer or dedicated area for such memorials
Naming of School Facilities The Board of Education shall, by majority vote, approve the naming or renaming of any building or facility owned by the District. District facilities may be named after persons who have attained national or local prominence in fields such as education, arts and sciences, and government; after past U.S. presidents or persons of local significance; or after the geographic characteristics of the area in which the facility is located.
Community or school groups who wish to have a facility named or re-named must provide data regarding the propose names with sufficient information to enable the
2018 Policy 3283
Community Relations Board of Education to make discriminating decisions. The family of the individual being recognized or memorialized will be consulted as a part of the decision-making process.
Portions of school facilities, such as libraries, gymnasiums, athletic fields, and classrooms, shall be named according to their educational purpose and shall not be named for individuals.
The Board of Education shall, by formal resolution, name the facility. Grandfathering
This policy will guide decisions moving forward from the date of the first adoption and will not impact previous memorials.
ADOPTED:
CLARENCE CENTRAL SCHOOL DISTRICT
MEMORANDUM Superintendent’s Office TO: Board of Education FROM: Geoffrey M. Hicks DATE: October 11, 2018 RE: Upcoming Events
PLEASE CHECK THE CCSD DISTRICT CALENDAR/HANDBOOK
OR THE WEBSITE FOR MORE DETAILED INFORMATION October 17 CMS PTO Meeting 7 PM October 19 Superintendent’s Conference Day NO school grades K-12 October 23 CHS Orchestras Fall Concert 7 PM October 24 CHS PTO Meeting 7 PM October 25 CMS Orchestras Fall Concert 7:30 PM October 27 ACT Test November 1 CHS Bands Fall Concert 7 PM November 3 SAT Test November 5 BOE Meeting at Ledgeview Elementary 7 PM /smr
