Budget Issue
A Guide to the Scarsdale Schools Budget 2014-15 Throughout the fall and winter, at seemingly countless meetings with the public, the Board of Education listened to residents. The Board heard repeatedly that it should be fiscally prudent, but at the same time, it should sustain and preserve the level of education that is the hallmark of the Scarsdale schools. The proposed 2014-15 budget seeks to achieve both goals. It p re s e r ve s t r a d i t i o n a l elementary school class size and adds staff to accommodate rising high school enrollments. It will sustain a broad program of academics, ar ts, and
athletics and enhance ongoing initiatives in critical thinking, global learning, and global benchmarking. It invests in research and technology, most notably by continuing to fund the internationally acclaimed Center for Innovation. The budget includes five additional teaching positions at the elementary level to maintain class-size practice, and three additional teaching positions at the High School (in math, science, and social studies) to accommodate increased course enrollments in those departments. Although the Board didn’t
Total Budget Tax Levy* Estimated Scarsdale Tax Rate Estimated Mamaroneck Tax Rate**
use the state-mandated tax cap as a target, proposed tax levy growth is below the 3.94 percent ceiling applicable in Scarsdale. (While the cap is advertised as imposing a 2 percent limit, actual percentage levels vary by school district based on various factors.) Tax rate growth is currently projected at 3.76 percent tax for Scarsdale and 1.42 percent in Mamaroneck. The difference reflects state and county formulae the District does not control. Budget growth is 2.99 percent. As Superintendent Michael McGill noted in an address to
the faculty in March: “We’re witnessing a struggle for the soul of America’s public schools. Is education a test score or something more profound and transformative? Are we mainly interested in making schools more efficient or in providing an education that’s more effective? Are we buying a commodity or investing in the future?” At its meeting on April 22, 2014, the Board of Education unanimously adopted the budget plan described on these pages. The Scarsdale community will have the opportunity to vote on this plan at the polls on May 20.
2013-14
2014-15
$ Difference
% Growth
$143,899,713
$148,200,685
$4,300,972
2.99%
130,650,863
135,761,527
5,110,664
3.91%
$893.38
$926.99
$33.61
3.76%
$15.81
$16.04
$0.22
1.42%
*Tax levy growth is less than the New York State maximum allowable levy limit calculated for Scarsdale. ** Mamaroneck’s assessments are at 100 percent of market value
See the BOE Budget Presentation and Responses to Community Groups on
Cablevision channel 77 or FIOS channel 27 Visit our website (www.scarsdaleschools.org) for viewing times
VOTE • Tuesday, May 20 • 7 a.m. to 9 p.m. • Middle School Gymnasium
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Board of Education Letter
Dear Community Resident: The Board of Education is pleased to present the proposed budget for the 2014-15 school year. The Board and Administration have listened closely throughout the year to residents. We believe this budget reflects prudent financial management while continuing to fund the depth, breadth and quality of programming that have historically made Scarsdale a flagship among public school districts. The Board unanimously supports the proposed 2014-15 educational plan, recognizing the community’s desire to preserve programs, and invest in our children’s future. The Scarsdale Board of Education has never set arbitrary limits or targets for its budgets, and this year was no different. We remain committed to the Scarsdale Education for Tomorrow — a deep curriculum, small class sizes, teacher training and professional development that support the quality teaching and meaningful innovation that benefit all students.
the elementary level to 2,158, a 1.5 percent increase. This budget adds five elementary teaching positions to maintain class-size practice. Projected enrollment for the Middle School forecasts a reduction of 7 pupils, with an anticipated enrollment of 1,126 for a 0.6 percent decrease. High School enrollment is projected to increase by 32 pupils to 1,558 for a 2.1 percent increase, which follows a 6.1 percent increase in the previous year. This budget proposes three additional positions at the High School (in math, science and social studies) to accommodate increased course enrollments.
Inside
Scarsdale invests substantially in teaching and learning. This portion of the budget provides funding for the people and curriculum initiatives that define a Scarsdale education. Scarsdale’s experienced school administrators actively plan, guide and implement the Scarsdale Education for Tomorrow. Our educational leaders and specialists provide necessar y direction and supervision. The District continues to pursue critical a n d c re a t i v e t h i n k i n g , complex problem-solving, inquiry research, and other curriculum enhancements.
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One of the District’s strategic goals is to use data to improve instruction. This budget supports internal work and an external initiative to evaluate teaching and progress on
Total predicted enrollment for 201415 is 4,842, an increase of 57 from this year’s enrollment. The projection is for an increase of 32 pupils at
Budget Questions & Answers Voter Information Budget Summary General Support Special Projects Revenues Comparison with other Districts
strategic objectives. Internal assessments include authentic performance-based measures that document what students can do with what they know. External assessments include those developed through our leadership role in the Global Learning Alliance. We want to both know and show — based on assessments that we believe are meaningful — how the Scarsdale Education for Tomorrow is offering a deep and rich curriculum and how it continues to evolve to improve student learning. In Scarsdale we are fortunate to have inspirational thinkers and leaders who want to — and can — reimagine teaching and learning. They are eager to develop new models of instruction, explore the role of technology in
3 transforming instruction, and envision widespread change, beyond the individual teacher or classroom. The budget supports continued funding for the Center for Innovation that is directly related to this goal. After much discussion, the Board has settled on the financial plan set out in these pages. We have created economies wherever possible, but have adhered to the traditional class size guidelines and program offerings. We continue to move forward in the areas of global education, the sciences and the arts, and problem-solving across the curriculum. We are here to foster quality education, and are pleased to present a budget that we believe will provide an experience for our students that is consistent with the District’s long tradition of excellence.
Tax Rates Our program and infrastructure priorities translate into an investment of $148,200,685 for 2014-15, a budget increase of 2.99% over this year. The property tax rate, which remains the major source of revenue for the District, is estimated to increase 3.76% for Scarsdale residents and 1.42%
for Mamaroneck Strip residents (this discrepancy is due to a funding formula established by New York State based on the relative property values in each area). These rates may continue to change until the tax roll is finalized on June 1, 2014. We have done our best to get the budget right, and to be sensitive to economic realities. We feel we have done our job in a thoughtful way, irrespective of whether the tax levy came in under, at or over the tax cap. Throughout the budget process, we solicited, listened to, and incorporated community feedback. If you have further comments on the proposed budget, you may write to us at the Board of Education office at 2 Brewster Rd., or e-mail us at boardofed@scarsdaleschools.org. A complete copy of the budget is available
at the Scarsdale Public Library and online at www.scarsdaleschools.org. Please remember to mark your calendars for the school budget vote on Tuesday, May 20th, from 7 a.m. to 9 p.m. at the Scarsdale Middle School. At that time, you will also have the opportunity to vote to fill two School Board positions. If you need an absentee ballot, please call the District Clerk at 721-2410. Your participation in this process is vitally important. SCARSDALE BOARD OF EDUCATION Suzanne Seiden, President Sunil Subbakrishna, Vice President Mary Beth Gose Lewis Leone, Jr. Jonathan Lewis Leila Shames Maude William Natbony
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Budget Questions and Answers
Q. What does the 2014-15 budget achieve? • It preserves core curriculum, maintains current class size, invests in teacher training, funds physical plant renovations, and continues to advance strategic initiatives in critical and creative thinking, global interdependence, and research and technology, most notably by continuing to fund the internationally acclaimed Center for Innovation. • It funds the completion of wireless Internet access in the elementary schools, and renovation of two science labs at the High School — all this despite continuing economic pressures. • It includes five additional teaching positions at the elementary level to maintain class-size practice, and three additional teaching positions at the High School (in math, science, and social studies) to accommodate increased course enrollments in those departments.
Q. What main factors are driving the budget? A. The same marketplace and demographic forces affect all school districts in Westchester and the region. This year,
districts again face a rise in state-mandated retirement costs, accounting for more than 20 percent of the 2.99 percent growth in the proposed budget. Employer contributions to state retirement funds are based on multi-year performance of the financial markets, and determined as of a specific date. In practical terms: Despite the fact that equity performance has grown stronger recently, the system is basing its projected charges for 2014-15 on several years of more mixed experience. Among other forces that affect the budget are mandated special education programs, whose costs are unpredictable. Health care and volatile energy costs also affect the school budget in the same way that they affect the individual consumer. Schools are a people-driven enterprise, operating in the public sector and highly regulated by law. Approximately 80 percent of any school budget is committed to salaries and employee benefits. Teachers in Scarsdale are well compensated by design, consistent with the value the community has long placed on retaining the best available talent. At the same time, the Board of Education remains mindful of the interplay between the need to maintain its landmark school district and the need to contain costs and taxes. It has made considerable efforts over the years to determine what is important to residents. While interests never coincide completely, the Board strives to find the best balance.
Q. Why doesn’t the District use the Consumer Price Index as a budget target? A. The school budget is a financial plan to provide the breadth of programs
Budget Questions and Answers, continued and services the community expects. The Board considers current economic conditions as it makes that plan, but the investment required to achieve its objectives may not coincide with CPI growth. The CPI “market basket” is different from the education market basket. Forces that drive the cost of consumer goods and services (food, e.g.) drive only some school costs. The reverse is also true: costs that drive the education market basket (textbooks, e.g.) don’t necessarily affect consumers. The school environment is highly regulated. Some major costs (special education, retirement, e.g.) are mandated, and create budget growth that is beyond local control.
Q. What measures are being taken to control health insurance costs? A. Since 1989, the District has operated a self-insured employee health plan that is both economical and efficient. This reflects low overhead, the fact that services are paid for only when used, and that the parties adjust benefits in response to emerging conditions. Employees share in the increasing cost of healthcare, as the District and its employees have maintained a consistent cost distribution over time. In 2014-15, for the first time,
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our teachers will make monthly contributions to the health insurance plan in addition to the high co-pays already in place. While the plan has proven to be cost-effective over the longer term, it may be volatile in the short term. A few employees with major health problems may impact costs significantly in a given year. Short-term volatility notwithstanding, District costs have been contained as well as possible in the context of a challenging health care market.
Q. How does the tax cap affect the Scarsdale school budget? A. The Scarsdale Board of Education has long resisted the imposition of arbitrary external limits on programs, services and resourcing. Boards have proposed the budget they feel is right for Scarsdale’s schools. New York has adopted a law that limits the growth of local tax levies to no more than 2 percent unless 60 percent of the governing body (towns, villages, etc.) or the voters (school districts) approve a budget with higher growth. This tax levy cap is adjusted by one or more factors, including real property growth in the community, excessive pension cost growth, and capital project appropriations, such as construction and debt service. The actual allowable levy growth will almost never be 2 percent. This year, in Scarsdale, the tax cap calculation is 3.94 percent. Although the Board didn’t use the state-mandated tax cap as a target, the proposed tax levy growth of 3.91 percent is below the ceiling applicable in Scarsdale. Tax rate growth is currently projected at 3.76 percent for Scarsdale and 1.42 percent in Mamaroneck. The difference reflects state and county formulae the District does not control. Budget growth is 2.99 percent, less than 3 percent for the sixth year in a row.
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Voter Information OFFICIAL BALLOT – MAY 20, 2014 Write –In Vote 1
2
BUDGET RESOLUTION YES
NO
RESOLVED, that the sum of One Hundred Forty-eight Million, Two Hundred Thousand, Six Hundred Eighty-five Dollars ($148,200,685), of which Three Hundred Ninety Thousand Dollars ($390,000) is for the cost of transportation beyond that mandated by law, shall be appropriated to meet the estimated expenditures for school purposes for the school year 2014-15, and that the Board of Education be authorized to levy the necessary taxes to meet the same.
VOTE FOR TWO SCHOOL BOARD MEMBERS School Board Member Term Expiring June 30, 2017 Office last held by
School Board Member Term Expiring June 30, 2017 Office Last Held by
Jonathan Lewis
Sunil Subbakrishna
Scott Silberfein
Christopher Morin
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BudGET suMMary ExpEndiTurEs—MajOr ExpEnsE sEcTiOns 2014-15 Proposed Budget Administrative General Support
Capital
Total
$31,160
$9,908,187
$14,223,184
4,043,900
74,718,449
-
78,762,349
107,021
3,606,560
209,825
3,923,406
-
361,324
-
361,324
5,256,381
31,654,881
12,845,125
49,756,387
-
44,035
1,130,000
1,174,035
Instruction Pupil Transportation Community Svces Undistributed Transfers Total Expenditures
Program
$4,283,837
General Support
3,923,406
Pupil Transportation
$110,416,409
14,223,184 78,762,349
Instruction
$13,691,139
Total Expenditures
361,324
Community Services
$24,093,137
Undistributed
$148,200,685
Transfer to Other Funds Total Expenditures
49,756,387 1,174,035 148,200,685
prOpOsEd 2014-15 ExpEndiTurEs Total Expenditures General Support
14,223,184
Instruction
78,762,349
Pupil Transportation Community Services Undistributed Transfer to Other Funds Total Expenditures
3,923,406 361,324 49,756,387 1,174,035 148,200,685
whaT accOunTs fOr prOpOsEd BudGET GrOwTh? Major Components of Budget
$ Growth
% of Budget Growth
Pension contributions
$956,721
22.2%
Health insurance
882,906
20.5%
Staff additions to maintain class size
880,000
20.6%
Increase in facilities investment
815,000
18.9%
Special education growth
401,871
9.3%
Other employee benefits
364,272
8.5%
All other (net) Total Budget Growth
202 $4,300,972
-100.0%
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General Support General Support funds services that support the educational programs of the District, including the Board of Education, central administration, central services, and special items. The 2014-15 General Support budget will increase by 0.68 percent, or $95,829 as compared to the 2013-14 budget. Board of Education: Included are supplies, a stipend for the District Clerk and Board Secretary, voting machine rental and printing associated with the annual election, and board advisors and travel, as needed. Central Administration: This encompasses the operation of the Superintendent’s office, finance office, legal services, personnel, and public information. Expenditures include salaries, equipment, supplies, legal and personnel advertising, auditing services, postage, equipment repair, and newsletter publication.
Central Services: This covers various services provided on a District-wide level. Included are the District’s Administrative Computer Center, which keeps all non-student computers functioning, and Plant Operation and Maintenance, which operates and maintains the facilities of seven schools. Special Items: This includes District-wide costs not associated with a particular department or category of the budget. Included are liability insurance, District-wide memberships, mandated BOCES administrative costs, and budget appropriations related to tax certiorari settlements.
General Support 2013-14 Adopted Budget
2014-15 Proposed Budget
$ Increase (Decrease)
$51,235
$51,715
$480
Central Administration
2,468,588
2,454,186
(14,402)
(0.6%)
Plant Department
(0.2%)
Board of Education
% Increase (Decrease) 0.9%
9,929,749
9,908,187
(21,526)
Administrative Technology
678,060
736,881
58,821
8.7%
Special Items
999,722
1,072,215
72,493
7.3%
$14,127,355
$14,223,184
$95,829
0.7%
Total General Support
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Special Projects Attending to maintenance issues in a timely manner may prevent costlier expenditures in future years, assures a healthy and safe learning environment, and preserves the value of the facilities.
• Relocating the main office at Greenacres to a room next to the vestibule, and installing a window so that guest badges can be issued. This project has been reconfigured to reduce costs. Also at Greenacres, replacing a condensate station.
The following maintenance and upgrade priorities will be addressed in the proposed budget.
• Replacing a cracked concrete pad under the oil tank at Quaker Ridge.
This budget provides funds for a safe and secure environment for students and staff.
• Replacing and relocating fencing to expand the kindergarten playground at Fox Meadow, and updating the fire alarm system to bring it into compliance with New York State building code.
• At the Middle School, replacing and widening the Cooper House exterior stairs, which provide an emergency exit to the field (corresponding stairs at Butler House were replaced two years ago).
Facilities Renovations Fox Meadow
Greenacres
• Performing asbestos abatement in High School classrooms, where carpeting has been glued over vinyl asbestos tile (VAT). • Repairing roofs and masonry at all seven buildings.
Estimated Project Cost
Kindergarten playground fence relocation/ replacement
$20,000
Upgrade to fire alarm
288,000
Replace condensate station Relocate school office to improve security
Heathcote
• At the High School, renovating two science labs to accommodate enrollment growth for chemistry and physics courses in the 2014-15 school year. While this capital project is more costly than the typical plant improvement project, the labs are needed for the next school year and cannot be delayed until a decision is made concerning a bond referendum.
35,000 150,000
Exterior painting
40,000
Fence replacement; Innes Rd and kindergarten playground
15,000
Quaker Ridge
New oil tank concrete pad
Middle School
Cooper House exterior stair replacement
291,000
High School
Science room renovation
551,000
Carpet/VAT abatement (8 rooms)
130,000
Roof repairs
325,000
District-wide
$1,865,000
TOTAL FACILITY IMPROVEMENTS Funding
General Fund Capital Fund
TOTAL FUNDING
20,000
$735,000 $1,130,000 $1,865,000
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Instruction
The Instruction budget encompasses teaching, curriculum and instructional support, teacher training, and pupil personnel services.
Administration and Program Development This includes the curriculum office and the Assistant Superintendent for Instruction, who is responsible for coordinating the K-12 curriculum, strategic plan implementation, staff development, and supervision of coordinators and specialists. Also included are salaries for building principals and assistant principals, and the operating expenses of principals’ offices in the seven schools. Program development supports projects that implement the strategic plan, such as District initiatives in balanced literacy, mathematics, inquiry research, science, special education inclusion, and technology integration at the elementary level, and curriculum development by subject at the secondary level.
provides a comprehensive system of services to comply with these mandates. To the maximum extent appropriate, students participate in the general education curriculum, but may also receive added support in general education classrooms, part-time special class settings (Learning Resource Centers), and full-time special class settings. In addition to academic instruction, the program addresses physical, health, language, and emotional needs by offering counseling, nursing, occupational therapy, physical therapy, and other support. The level and types of special education services are determined by the Committee on Special Education, which by law cannot consider cost as a factor in determining students’ educational plans.
Teaching and Special Education
Instructional Support
In New York, teacher salaries must be established through collective bargaining under the Taylor Law. The District has made a long-term effort to recruit and hold highly educated and effective teachers by providing salaries that have historically been among the most favorable in the metropolitan area. This plan has enabled Scarsdale to recruit veteran faculty from public and independent schools across the country.
The audiovisual department provides instruction in the use of multi-media materials and equipment, helps prepare teaching materials, repairs media equipment and computers, and provides technical services to the schools’ computer education programs.
State and federal laws regulate much of the special education program for all eligible children ages 3 to 21. Scarsdale
Pupil Personnel Services These funds include salaries, equipment, supplies, and other expenses necessary to provide guidance, psychological, and health services, and interscholastic athletic programs.
Instruction Administration and Program Development
2013-14 Adopted Budget
2014-15 Proposed Budget
$ Increase (Decrease)
$5,086,939
$5,129,675
$42,735
% Increase (Decrease) 0.8%
Day School Program
53,916,908
54,424,154
507,246
0.9%
Special Education
11,269,388
11,242,740
(26,648)
(0.2%)
Instructional Support
1,333,206
1,440,204
106,998
8.0%
Pupil Personnel
6,440,095
6,525,576
85,481
1.3%
$78,046,536
$78,762,349
$715,813
0.9%
Total Instruction
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pupil TranspOrTaTiOn
Pupil Transportation provides student transportation to and from school, maintenance of the District’s fleet (which travels 600,000 miles in a school year), and acquisition of new vehicles. The District provides transportation for: • Students residing more than 1.5 miles from the District school they attend (approximately 40% of 4,700 students, a percentage that remains stable over time). • Students living at least 1.5 miles from private/parochial schools they attend that are located within a 15-mile radius of Scarsdale. • Classified special education students attending District-approved programs outside Scarsdale, without regard to distance, if required by their learning plans. • School-related field trips and student transportation to athletic and other extracurricular events. • A small number of students from other Districts to schools attended by Scarsdale residents. Fees are collected for these arrangements. Contracted Services, the second largest component of this budget section, includes maintenance/repair of the District’s fleet, and transportation not provided by District vehicles. Since 1991, the District has contracted with the Village of Scarsdale for inspections, scheduled maintenance, and repairs. This cost-effective relationship has improved the efficiency and effectiveness of our maintenance program, as evident from outstanding report cards (the equivalent of an “A”) from the State Department of Transportation.
pupil TranspOrTaTiOn 2013-14 Adopted Budget
2014-15 Proposed Budget
$ Increase (Decrease)
% Increase (Decrease)
District-Operated Vehicles $2,311,106
$2,309,894
($1,212)
(0.1%)
Equipment
186,083
212,825
26,742
14.4%
Supplies/Materials/Other
371,050
371,050
--
0.0%
2,868,239
2,893,769
25,530
0.9%
Vehicle Maintenance & Repair
814,500
862,247
47,747
5.9%
Maintenance Facility Lease
125,000
125,000
--
0.0%
42,390
42,390
--
0.0%
981,890
1,029,637
47,747
4.9%
$3,850,129
$3,923,406
$73,277
1.9%
Salaries
Total District-Operated Vehicles Contractual Services
All Other Contractual Services Total Contractual Services Total Pupil Transportation
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Community Services
Community Services provides funds for civic activities and the annual school census. Civic activities included in the Community Services budget include community activities sponsored by the Village Recreation Department, student groups, and community groups. These programs are usually scheduled in the evenings and on weekends. These funds cover custodial overtime related to these activities. Although the District receives a limited amount of reimbursement from some groups for these services, most of the costs are borne directly by the District as a community service. Funds for the operation of the Teen Center and the school census function are also budgeted here.
Community Services 2013-14 Adopted Budget
2014-15 Proposed Budget
$ Increase (Decrease)
$36,640
$38,644
$2,004
5.5%
42,830
45,172
2,342
5.5%
134,333
141,679
7,346
5.5%
% Increase (Decrease)
Civic Activities Recreation Dept. Community Groups School Functions Teen Center Census Total Community Services
65,000
65,000
-
0.0%
68,392
70,829
$2,437
3.6%
$347,195
$361,324
$14,129
4.1%
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Undistributed Expenses This section of the budget funds employee benefits and debt service. Employee Benefits includes mandated undistrib exp and long-term debt and negotiated fringe benefits for employees. Debt Service includes funds for the payment of principal and interest on the District’s outstanding bond issues and leases. Teachers’ Retirement System/Employees’ Retirement System assessments are mandatory contributions to the two state retirement systems. The 2014-15 contribution rates for the Teachers’ Retirement System (TRS) will rise as a result of diminished investment returns, while the rate for the Employees’ Retirement System (ERS) will fall slightly. For the ERS, the required contribution for 2013-14 was 20.9 percent of salary; for 2014-15, that rate will decrease to 20.1 percent or 3.8 percent less. The TRS contribution for 2013-14 was 16.25 percent of salary; for 2014-15, that rate will increase to an estimated 17.53 percent, or 7.9 percent growth. Health insurance costs will again increase, consistent with the metropolitan market. The proposed budget for the District’s self-insured plan shows an increase of 6 percent. This number reflects the first year of a premium contribution to health care by members of the Scarsdale Teachers’ Association, as well as the almost-total elimination of the rate stabilization health insurance reserve. The District will rely on stop-loss insurance to reduce its risk from excessive claims volatility. In the last five years the District has refinanced much of its outstanding debt at a savings of more than $5 million to take advantage of low interest rates. This category also includes installment purchase payments for the District’s long-range technology plan. The District plans to purchase $1,399,000 in computer equipment as a continuation of its long-range replacement plan, which includes completing installation of wireless Internet access at the elementary schools.
Undistributed Expenses 2013-14 Adopted Budget
2014-15 Proposed Budget
$ Increase (Decrease)
% Increase (Decrease)
$15,080,661
$16,037,382
$956,721
6.3%
Employee Benefits Pension contribution
14,625,388
15,508,294
882,906
6.0%
Social Security/Medicare
5,673,515
5,756,099
82,584
1.5%
All Other
2,517,704
2,799,392
281,688
11.2%
37,897,268
40,101,167
2,203,899
5.8%
Debt Service - Lease Purchases
1,880,870
1,989,827
108,957
5.8%
Debt Service - Bonds
7,706,325
7,665,393
(40,932)
(0.5%)
$47,484,463
$49,756,387
$2,271,924
Health Insurance
Total Employee Benefits Debt Service
Total Undistributed
4.8%
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rEVEnuE
Six sources of revenue are available to support budget expenditures: State Aid, Prior Year Surplus, C ounty Sales Tax, Transfer from Reserves, Other Receipts, and Property Taxes. The 2014-15 State Aid revenue estimate is $6,032,555, an increase of $243,975, or 4.21 percent. Another source of revenue is prior year surplus, which this budget returns in the amount of $3 million to offset next year’s tax levy. In addition to prior year surplus, the District will transfer $1,192,715 from its reserves to offset tax growth. Westchester County sales tax is apportioned between the County, towns and villages and school districts, with school districts receiving the smallest percentage. Other Receipts include interest from investment of District funds, charges to other districts for mandated health services for students at Immaculate Heart of Mary and the French-American School, fees for use of school buildings, boundary line taxes, and tuition from out-of-District special education students. Property Tax Levy: The Board of Education determines
the total funds needed to operate the District. Anticipated revenues from sources other than taxes (as described above) are subtracted from this total; the balance comes from local property taxes from the towns of Scarsdale and a small part of Mamaroneck. The proposed tax levy of $135,761,527 reflects growth of 3.91 percent, which is below the 3.94 percent maximum permitted under “tax cap” legislation. Equalization rates set by Westchester County and the assessment rolls of the two towns determine the taxes to be collected from property owners in each town. The result this year is a 1.42 percent increase for the Mamaroneck Strip properties, and a 3.76 percent increase for Scarsdale residents. Under current law, a portion of the tax levy comes from the School Tax Relief Program (STAR).
rEVEnuE—MajOr rEVEnuE sOurcEs 2013-14 Adopted Budget
2014-15 Proposed Budget
$ Increase (Decrease)
% Increase (Decrease)
$5,788,580
$6,032,555
$243,975
4.2%
Prior Year Surplus
4,300,000
3,000,000
(1,300,000)
(30.2%)
Other Receipts
2,248,270
2,213,888
(34,381)
(1.5%)
912,000
1,192,715
280,715
30.8%
130,650,863
135,761,527
State Aid
Transfer from Reserves Tax Levy/STAR Total Revenue
$143,899,713
State Aid Prior Year Surplus Other Receipts Transfer From Reserves Tax Levy / STAR
$148,200,685
5,110,664 4,300,972
prOpOsEd 2014-15 rEVEnuEs Total Revenue
Total 2014 -15 Proposed Budget State Aid Prior Year Surplus Other Receipts Transfer From Reserves Tax Levy / STAR
6,032,555 3,000,000 2,213,888 1,192,715 135,761,527
Total Revenue
148,200,685
3.9%
Total 2014 -15 Proposed Budget 6,032,555 3,000,000 2,213,888 1,192,715 135,761,527
3.0%
148,200,685
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Comparisons with Other Westchester/Putnam School Districts The Scarsdale Public Schools constitute one of 46 school districts in the Westchester / Putnam region. The Clearinghouse of Educational Services, Putnam Northern Westchester BOCES, annually develops a comparative study of these 46 districts. Per Pupil Expenditures 2012-13 Actual Expenditures
Rank Order 1 Highest 6 Scarsdale Median
Total Expend. Per Pupil $45,637 $28,990 $25,207
True Tax Rates (the relationship between property taxes and the value of real estate) using 2013-14 final State Equalization Rates.
Rank Order 1 Highest median 37 Scarsdale
True Tax Rate $31.25 $20.12 $15.81
Total Instructional Cost 2012-13 Actual Expenditures
Rank Order 1 Highest 6 Scarsdale median
Instructional Cost Per Pupil $24,015 $16,072 $14,245
Central Administrative & Board of Education Costs Per Pupil 2012-13 Actual Expenditures
Rank Order 1 Highest median 32 Scarsdale
Admin. Costs Per Pupil $1,625 $634 $516
Debt Service Per Pupil 2012-13 Actual Expenditures
Rank Order 1 Highest 19 Scarsdale median
Debt Service Per Pupil $14,324 $1,991 $1,821
Non-Profit U.S. POSTAGE PAID White Plains, NY Permit No. 1022
Scarsdale Public Schools 2 Brewster Road, Scarsdale, NY 10583
No discrimination on the basis of race, gender, or religion is exercised in connection with the educational programs or activities of the District.
BOARD OF EDUCATION Suzanne Seiden, President Sunil Subbakrishna, Vice President Mary Beth Gose Lewis Leone, Jr. Jonathan Lewis Leila Shames Maude William Natbony
SCARSDALE HIGH SCHOOL SCARSDALE MIDDLE SCHOOL EDGEWOOD SCHOOL FOX MEADOW SCHOOL GREENACRES SCHOOL HEATHCOTE SCHOOL QUAKER RIDGE SCHOOL
Superintendent of Schools Michael V. McGill, Ed.D. Public Information Officer Victoria Free Presser Cablevision Channel 77 Verizon FIOS Channel 27 www.scarsdaleschools.org
like uS! fAceBook.com/ScArSdAleSchoolS
TuEsday, May 20 7 a.M. TO 9 p.M. MiddlE schOOl GyMnasiuM
voter eliGiBility
for the mAy 20, 2014 BudGet vote And School BoArd election To be eligible to vote in a school election you must: • Be registered with the Westchester County Board of Elections to vote in general elections OR • Be registered with the School District’s Board of Registration, or have voted in a school election within the past four years. Local voter registration for the May 20 school election will take place on Tuesday, May 13, from 4-9 p.m., and Thursday, May 15, from 1-5 p.m., in the Board of Education offices (Brewster Road side of the High School).
voter QuAlificAtionS for reGiStrAtion: • Must be a United States citizen; • Must be a resident of the School District for at least 30 days preceding the vote; and • Must be at least 18 years old by May 20, 2014.