HALF HOLLOW HILLS SCHOOL DISTRICT of Huntington and Babylon
2015-16 Proposed Budget Updated as of Friday, March 6, 2015
2015-16 Proposed Budget REVENUES
EXPENDITURES
• Property Tax Levy “Cap” • State Aid • PILOTs • Use of reserves & appropriated fund balance • “Other” revenue
• Restorations • Curriculum updates • Program enhancements • Mandates • Equipment • Capital
2015-16 Proposed Budget – Updated as of March 6, 2015
NEW INITIATIVES • Smart Schools Bond Act • Property Tax Freeze Credit • Next Steps
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REVENUES
Revenue Overview
EXPENDITURES NEW INITIATIVES
Property Tax Levy Appropriated Fund Balance PILOTs
2015-16 Proposed Budget – Updated as of March 6, 2015
State Aid Use of Reserves Other
REVENUES
Property Tax Levy “Cap”
EXPENDITURES NEW INITIATIVES
• Year four of the formula to calculate the allowable growth of the property tax levy • Reminders:
A “cap” on the tax levy does not mean a cap on an individual homeowner’s property taxes
Tax Levy Increase ≠ Tax Rate Increase Total amount of money District needs to collect in property taxes
Total Assessed Values
2015-16 Proposed Budget – Updated as of March 6, 2015
Town of Huntington versus Town of Babylon proportional share
Equalization Rates
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REVENUES
Property Tax Levy “Cap”
EXPENDITURES NEW INITIATIVES
• Reminders: Districts can legally “pierce” the cap…however that requires a super majority vote The formula rarely yields the “2%” increase which the “2% Property Tax Levy Cap” implies All districts follow the same formula but arrive at different allowable percent increases to their levy based on their specific data input factors State Aid projections for 2015-16 not released from Governor’s office, thereby impacting accuracy of tax levy calculation 2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
Property Tax Levy “Cap”
EXPENDITURES NEW INITIATIVES
• HHH Board of Education will present a 2015-16 proposed budget which requires a “simple majority” vote (i.e. not “piercing the cap”) • The District’s calculated Property Tax Levy “Cap” is 2.42% as of March 6, 2015 $190.9 million 2014-15 property tax levy
2.42% increase $4.6 million
2015-16 Proposed Budget – Updated as of March 6, 2015
$195.5 million Estimated 2015-16 property tax levy
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REVENUES
3.50%
Year-over-Year Property Tax Levy % Increase
Millions
Property Tax Levy “Cap”
EXPENDITURES NEW INITIATIVES
260 240 220
Total Property Tax Levy $
200
3.00%
180 160 2.50%
140 120 100
2.00%
80 60 1.50%
40 20 -
1.00% 2012-13
2013-14
2014-15
2015-16
2012-13
2013-14
2014-15
2015-16 data points are estimated
2015-16 Proposed Budget – Updated as of March 6, 2015
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2015-16
REVENUES
State Aid
EXPENDITURES NEW INITIATIVES
• Governor released his “State of Opportunity” address and budget presentation in January 2015 • School districts left to complete Property Tax Levy Cap formula and submit budgets for Board adoption without key data from the State on projected aid levels for 2015-16
2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
State Aid
EXPENDITURES NEW INITIATIVES
Known: $1.1 billion or 4.8% increase in aid to schools Unknown: What does this exactly mean to HHH?
If AGREED TO by Legislature
Governor’s Proposed Educational Reforms
2015-16 Proposed Budget – Updated as of March 6, 2015
Overall statewide increase of 1.7% in aid BUT no increase in aid over 2014-15…and potentially a decrease based on enrollment, wealth, expenditures, and other factors.
If REJECTED by Legislature
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REVENUES
State Aid
EXPENDITURES NEW INITIATIVES
2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
State Aid
EXPENDITURES NEW INITIATIVES
State Aid as % of Total Budget 15%
14%
13%
12%
11%
2014-15 and 2015-16 data points are estimated
2015-16 Proposed Budget – Updated as of March 6, 2015
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2015-16
2014-15
2013-14
2012-13
2011-12
2010-11
2009-10
2008-09
2007-08
2006-07
2005-06
2004-05
2003-04
2002-03
10%
REVENUES
Payments In Lieu of Taxes Suffolk County IDA PILOTs
EXPENDITURES
Babylon IDA PILOTs
NEW INITIATIVES
3,000,000
2,200,000
Suffolk County IDA Projection
2,000,000
Suffolk County IDA Actual
2,500,000
1,800,000 1,600,000
2,000,000
1,400,000 1,200,000
1,500,000
1,000,000 1,000,000
800,000 600,000
Babylon IDA Projection
500,000
400,000
Babylon IDA Actual
200,000
2014-15 actuals and 2015-16 projections are estimated
2015-16 Proposed Budget – Updated as of March 6, 2015
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2015-16
2014-15
2013-14
2012-13
2011-12
2010-11
2015-16
2014-15
2013-14
2012-13
2011-12
2010-11
2009-10
2009-10
0
0
REVENUES
Use of Reserves & Fund Balance
EXPENDITURES NEW INITIATIVES
• Proposed 2015-16 budget includes use of reserves at same level as 2014-15 • Proposed 2015-16 budget includes slow planned reduction to use of appropriated fund balance 2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
“Other” Revenue
EXPENDITURES NEW INITIATIVES
Interest Income Drivers’ Education and Aquatics programs
Includes anticipated increase to Drivers’ Education revenue due to popularity of the program
Adult Education program and Misc. fees
Use of facility charges
Examples of “Other” Revenues {$1.8 million}
Prior year refunds (BOCES & CPSE)
2015-16 Proposed Budget – Updated as of March 6, 2015
Health services and foster tuition receivables
Includes revenue generated from Chestnut Hill lease arrangement
REVENUES
Proposed Budget
EXPENDITURES NEW INITIATIVES
• 2015-16 Proposed Budget*: $239 million (assumes 2.42% Property Tax Levy Cap increase) $ increase from 2014-15: $4.8 million % increase from 2014-15: 2.1%
*estimated as of March 6, 2015
2015-16 Proposed Budget – Updated as of March 6, 2015
Restoration of some prior year reductions
Existing instructional programs and services
Curriculum updates, Enhanced services, and Operational efficiencies
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REVENUES
History of Budget Increases
EXPENDITURES NEW INITIATIVES
11.00% 10.00% 9.00% 8.00%
7.00% 6.00% 5.00% 4.00% 3.00% 2.00%
1.00%
2015-16 budget estimated as of March 6, 2015
2015-16 Proposed Budget – Updated as of March 6, 2015
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2015-16
2014-15
2013-14
2012-13
2011-12
2010-11
2009-10
2008-09
2007-08
2006-07
2005-06
2004-05
2003-04
2002-03
2001-02
2000-01
1999-00
1998-99
1997-98
1996-97
1995-96
1994-95
1993-94
0.00%
REVENUES
Restorations
EXPENDITURES NEW INITIATIVES
• Proposed restorations of reductions made in prior year budgets: Elementary health teacher (1.0 FTE) Elementary clubs Reading specialists for Academic Intervention Services support (2.0 FTE) Teacher professional development
2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
Curriculum Updates
EXPENDITURES NEW INITIATIVES
• Proposed enhancements and updates to curriculum: Mathematics: Computer programming sequence Fine Arts course and curriculum updates: Digital design and digital game design courses Filmmaking Photography Stagecraft/Lighting Clubs @ High Schools
2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
Curriculum Updates
EXPENDITURES
• Proposed enhancements and updates to curriculum:
NEW INITIATIVES
Physical Education: introduction of multiple activity strands: Individual (tennis, yoga, dance, badminton, etc.) Group (flag football, wiffle ball, etc.) Outdoor education (mountain biking, fishing, orienteering, etc.)
Social Studies: curriculum, strategy and skill development in support of new standards 2015-16 Proposed Budget – Updated as of March 6, 2015
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Student Programs & Services
REVENUES EXPENDITURES NEW INITIATIVES
• Proposed enhancements to existing student services and programs: ELA reading initiative: MyON online personalized digital library literacy program STEM/Lego Engineering Clubs @ Middle Schools Elementary after-school support program for at-risk students to further close the achievement gap
2015-16 Proposed Budget – Updated as of March 6, 2015
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Student Programs & Services
REVENUES EXPENDITURES NEW INITIATIVES
• Proposed enhancements to existing student services and programs: Technology professional development to ensure new technology is fully integrated with teachers and students At secondary level, provide for 21st century study spaces for students to utilize technology and work collaboratively Cheerleading start-up program costs 2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
Meeting Mandates
EXPENDITURES NEW INITIATIVES
• English Language Learners (ELL) mandates Education Law §3204 and Part 154 of Commissioner’s Regulations set forth standards for educational services which must be provided to ELL students in NYS ELL students have a right to have a “meaningful opportunity to participate in the educational program” “Equal access”
To meet the mandates, the 2015-16 proposed budget will need to include funding for four to six additional ELL teachers
2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
Meeting Mandates
EXPENDITURES NEW INITIATIVES
• English Language Learners (ELL) mandates
In September and October 2014, Board of Regents approved amendments to Part 154 of Commissioner’s Regulations which seek to enhance the State Education Department’s efforts to improve instruction and programming for ELL students to ensure stronger outcomes for this student population. IDENTIFY Districts must identify and place ELL students
PROGRAMS Districts must make bilingual education programs available
CREDIT
STAFF
Districts must provide units of study and credit for English as a new language
Districts must adhere to personnel qualifications and provide professional development
PARENTS Districts must conduct parent orientations and student progress meetings
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2015-16 Proposed Budget – Updated as of March 6, 2015
DATA Districts are required to maintain and submit record keeping, assurances and reports
REVENUES
Operational Efficiencies
EXPENDITURES NEW INITIATIVES
• Proposed programs to create enhanced operational efficiencies: Automated substitute calling service Automated timekeeping and attendance system
2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
Equipment
EXPENDITURES NEW INITIATIVES
• Proposed budget includes $4 million in equipment, including these highlighted items: Reinvestment in instructional technology
Continuation of “refresh” cycles for existing computers Additional computers district-wide to enable teachers to proactively plan for technology integration into lessons
Planetarium digital projection system
2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
Equipment
EXPENDITURES NEW INITIATIVES
• Proposed budget includes $4 million in equipment, including these highlighted items:
Upgrade to aging district-wide telephone system Facilities Multi-function grounds tractor Replacement mail van
2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
Equipment
EXPENDITURES NEW INITIATIVES
• Proposed budget includes $4 million in equipment, including these highlighted items: Security/Residency/Truancy Patrol sedan
Security Camera/digital recorder upgrades & additions
Transportation Three new buses
2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
Equipment
EXPENDITURES NEW INITIATIVES
2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
2015-16 Capital Projects
EXPENDITURES
1
High School West Tennis Courts
2
High School West Auditorium Partition Doors
3
To Be Determined…
2015-16 Proposed Budget – Updated as of March 6, 2015
Projected “Transfer to Capital” budget line of $1.4 million
NEW INITIATIVES
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REVENUES
New Initiatives
EXPENDITURES
NEW INITIATIVES • Smart Schools Bond Act authorized the issuance of $2 billion of State borrowing to “improve learning and opportunity for public and non-public students”. • State established the “Smart Schools Review Board” which is tasked with issuing guidance
Timeline
Parameters
Payment
• • • •
• What items are specifically excluded? • Who specifically must be part of the plan development? • Are there requirements on what portion of the funding is spent on technology versus security?
• Must districts budget for the money and then await reimbursement? • How will these expenditures be handled with the Tax Levy formula? • Will districts be allocated their full funding level up-front in “grant” form?
When must plans be submitted? How long will plan approvals take? When must money be spent? Can funding be carried forward to future years?
2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
New Initiatives
EXPENDITURES Acquire learning technology or facilities
Install hightech security features
$2.7 million Smart Schools Bond Act allotment for HHH
NEW INITIATIVES
Install highspeed internet connectivity for schools & communities
Construct, enhance, modernize facilities for pre-k programs 2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
New Initiatives
EXPENDITURES NEW INITIATIVES
• Multi-year Tax Freeze Credit
Homeowners who are eligible for the STAR property tax exemption and who live in taxing jurisdictions which meet the program requirements will be eligible for the greater of: Actual increase in their homeowner’s tax bill, or Previous year’s tax bill multiplied by an inflation factor (for 2014 this factor was 1.46%)
2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
New Initiatives
EXPENDITURES
• Multi-year Tax Freeze Credit
NEW INITIATIVES
Year one (2014) Homeowners will receive the Freeze Credit if school district stays within the property tax levy cap (i.e. not piercing the cap)
Year two (2015) Homeowners will receive the Freeze Credit if school district stays within the property tax levy cap and puts forward a plan determined to be compliant by the State’s Division of Budget to save at least 1% of the taxes levied in each of the following three years – For HHH, 1% of the taxes levied is almost $2 million per year
2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
New Initiatives
EXPENDITURES
• Multi-year Tax Freeze Credit
NEW INITIATIVES
Specific detailed plans must be submitted by June 1, 2015 Online application system and updated guidance documents still in development Statute requires savings of at least 1% in each of the three years covered by the Government Efficiency Plan (2016-17, 2017-18 and 2018-19) Districts permitted to demonstrate that annual savings from a past efficiency from a fiscal year beginning in or after 2012 continues into 2017, 2018 and 2019
2015-16 Proposed Budget – Updated as of March 6, 2015
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REVENUES
Next Steps
EXPENDITURES NEW INITIATIVES
• March 23rd: Next budget presentation • April 20th: Board adopts proposed budget • April 21st through May 19th: Budget presentations to PTAs and staff • May 11th: Official Budget Hearing • May 19th: Budget Vote and Trustee Election
2015-16 Proposed Budget – Updated as of March 6, 2015
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