3. STARPOINT CENTRAL SCHOOL DISTRICT
Without any further cuts or increases in state aid, the
District will need to use $2,428,506 in reserves to balance
the 2014-15 and 2015-16 budget. The District has not
used reserves in the past two years (2012-13, 2013-14) to
balance the budget.
Since July 2012, the District has not filled 11 FTE of
positions that have retired/resigned.
Instruction in critical thinking skills has been scaled way
back.
4. STARPOINT CENTRAL SCHOOL DISTRICT
IN SUMMARY...
Since 2007-08, we have not filled 29 FTE vacated positions
PROJECTED STRUCTURAL OPERATING DEFICITS:
$765,681 for 2014-15
$1,662,825 for 2015-16
$2,625,516 for 2016-17
$3,719,121 for 2017-18
5. North Tonawanda City Schools
Actual Reserve Reductions:
$912,539 for 2011-12
$832,611 for 2012-13
Anticipated Reserve Reductions:
$1,964,990 for 2013-2014
$1,757,385 for 2014-2015
6. North Tonawanda City Schools
Since 2010 we have reduced:
teaching staff by 38
support staff by 27
administrative staff by 2
Programs affected:
Reading Recovery Foreign Language Librarians
Gifted and Talented Remedial Math
Elementary Art Remedial Reading Elementary Music
General Increase in Class Sizes
7. North Tonawanda City Schools
Projection for the future…
Additional consolidation of services
Possible sale of district buildings (one school
building has already been closed)
8. Niagara Falls City School District
Description
July 1, 2012
Actual
July 1, 2013
Actual
July 1, 2014
Estimated
July 1, 2015
Estimated
July 1, 2016
Estimated
Unassigned
Fund
Balance
$3,084,525 $2,499,636 $200,000 $0 $0
Assigned
Fund
Balance
$2,700,000 $2,300,000 $2,300,000 $200,000 $0
Progression of District Reserve Fund Depletion
9. Niagara Falls City School District
2013-2014 Budget Gap Scenarios PLAN B $3,388,177 Gap
A. Utilities 50,000
B. Alternative Ed Program- BOCES Contract 675,000
C. Worker's Compensation 100,000
D. Instructional Staff cuts (10.0) 650,602
E. Classified Support Staff (3.0) 156,934
F. Tax Levy Increase 587,924
G. BOCES (Special Ed Class brought back in-house) 428,000
H. Workers' Compensation 357,377
I. Modified Sports 42,000
J. Savings on RAN interest costs 55,000
K. Medical Insurance Increase (Reduction) 220,000
L. Unemployment Insurance 65,340
10. Niagara Falls City School District
Impact of Dramatic Increase in Pension Costs
We have been forced to spread out annual payments.
We did this through amortization and leveling provisions of State
law. This has helped avoid budget shock so far.
Note: in the last four years, pension costs have increased
over $4 million annually. If it were not for this dramatic
increase, we would have a structurally balanced budget.
11. Lewiston-Porter Central Schools
District Reserve Funds
We have tried to retain the same level of programming available to our students
throughout the past 4 years. Subsequently, we have purposely used up nearly all
of our appropriated fund balance and reserves:
$1,800,000 appropriated fund balance was reduced over the past several years to only
$275,000 by the end of the 2012 School Year.
$1,145,000 in a debt reserve account has been depleted over the past several years as
well. We have used it for retirement incentives.
$926,247 in our Employee Benefit and Liability Reserve has been reduced to $432,973 for
retiree benefits...$493,274 has been used so far.
$3,163,274 to "weather" the impact of the GEA and Tax Threshold Legislation. Before the GEA
we had a safety net of $3,871,247. We currently estimate $275,000 in fund balance and
$432,973 in an Employee Benefit & Liability Reserve.
12. Lewiston-Porter Central Schools
Budget Reduction Trend
This past year we have budgeted less and less, as we have since 2009:
2012-13 Budget $40,472,775
2013-14 Budget $39,647,771 …down $825,004 (about 2%)
In 2009-10 our budget was $41,989,493...from 2009 to this year a reduction of $2,341,722!
We have still been unable to keep up with the loss in State Aid.
Year Aid Aid difference due to GEA
2009-10 $13,032,994
2010-11 $11,284,471 $1,748,523
2011-12 $10,403,193 $2,629,901
2012-13 $10,297,135 $2,735,859
2013-14 $10,741,770 $2,291,224
$9,405,407 less in accumulated aid than we had in the year 2009-10!
13. Lewiston-Porter Central Schools
Year Teachers Aides Other Support Administrators
2010-11 5 1
2011-12 4 4 2
2012-13 12 8 2
2013-14 12+ 5 PT 19 6 1
Total 33 32 10 1
Since 2010-11, 76 FT and 5 PT positions have been eliminated
Additional Elimination and Program Reduction:
Program Impact
Air Force Jr. ROTC-- impacted 55 students 7th grade 2nd Lang Program
Half of the tech/engineer courses After School Assistance Program
Limited PD $$$ for Curriculum Writing & Common Core In-Service
training Athletic after practice buses 1 VARSITY and 2 modified sports
teams Night security patrol Police security at the HS Limited overtime
Equipment purchases District & Bldg Newsletters sent electronically
Fewer subs for some positions Psychologists and Counselor summer
work reduced Field Trips reduced 4 different bus runs were combined
14. Lewiston-Porter Central Schools
Additional Information
All contract salary increases ranged between 1%-2%.
Each bargaining unit made numerous concessions and "give backs.”
All have gone to a new Health Insurance provider.
All contribute up to 10% for health insurance.
Prior to the GEA and Tax Threshold we had been very conservative and reduced the tax levy:
2007-08 1.25% increase
2007-08 0% increase
2009-10 minus 2.74%
2010-11 minus 0.51%
We currently have a 2 day a week per diem interim business manager and a superintendent—that is it.
Either our revenues come in as expected, or we will not have funds to pay for
budgeted expenditures…in essence we do not have any extra money.
15. Wilson Central School District
Fund Depletion: $2,000,000.00
Elimination of 20 staff members
Elimination of all modified sports
We have declining enrollment at present
Early literacy intervention is needed but
funds are lacking
16. Newfane Central School District
Reserves expected to be depleted in the
next 5 years
16 staff have been cut
45 more staff to be cut in the next 5 years
There are no expansion plans at present
17. Barker Central School District
$2,500,000 will be pulled from the reserves in 2013-14
$4,000,000 to be pulled from the reserves In 2014-15
4.8 less teachers in 2013-14 (since 2008-09…20.2 less teachers)
6 less staff members (since 2008-09…12 less staff members)
1 less administrator (a shared superintendent and a part-time
Business Official)
The PILOT Agreement with the power plant will end in 2015
No plans to expand or develop at this time
18. Lyndonville Central School District
Reserves are not yet depleted due to several cost control measures:
Closing our elementary building
Changing to a single bus run
Retirement incentive
Reissuing a bond
$700,000 in payroll reductions over the last 3 years
Staff Reductions include:
7 teaching positions
1 administrative position
7 support staff positions
The Lyndonville District has aggressively pursued NYS competitive
grants and has received some funding. However, these grants are
typically for a limited period of time, creating a "funding cliff” that
merely postpones program cuts.
19. Roy-Hart Central School District
Programs and Positions cut since 2007:
18 teaching positions, 1 administrative, 1
clerical, 10 support staff positions, content
facilitators, BOCES summer school, BOCES
GED slots, BOCES OSS slots, Reading
Recovery Program, Career Counseling,
Social Worker, Business program, French
program, Field trips, Conferences,
Equipment, Modified Sports, Late
Transportation, Pre-K mid day transportation
20. Roy-Hart Central School District
Our district has lost just about everything we
had except basic required courses.
We are 97th in WNY in academic performance.
21. Lockport City District Meeting the Past Fiscal Challenges
Area General Fund Savings
2010-11 2011-12 2012-13
Personnel Position Reductions
2010-11: Retirements: 14 Layoffs: 19 Attrition: 3
2011-12: Retirements: 7 Layoffs: 22 Attrition: 0
2012-13: Retirements: 17 Layoffs: 0 Attrition:2
$1,890,486 $1,364,121 $862,469
Materials and Supplies
2010-11: Original district wide 10% reduction
Additional buildings only, 20% reduction
2011-12: Additional district wide 30% reduction
2012-13: Remained flat
$120,806
$54,592
$221,457 Remained flat
Administration
2010-11: Did not fill elementary principal position
2011-12 Did not fill Asst. Supt. of Learning & Assess. position
2012-13: Administrative retirement & subsequent restructuring
$95,222 $107,091 $76,068
Programs
Returned Students with Disabilities (SWD) to district (2008-09)
Returned Students with Disabilities (SWD) to district (2009-10)
Eliminate grades 6-12 Summer Reading Program
Decrease Academic Intervention Services (AIS)
Cut high school summer school program
Cut elementary and middle level summer school program
Eliminated Career Credit Program per contract negotiations
Cut GED adult age program (2009-10)
$730,703 (2008-09)
$620,588 (2009-10)
$5,000
$112,000
$128,910
$50,000
$0
$14,870 (2009-10)
$0
$0
$0
$0
$0
$0
$468,000
$0
No changes
Facilities
Elementary building leased/sold
Over $4500 saved annually as
building would require insurance &
baseline maintenance
2013-14 is next
anticipated
building closure
22. Lockport City School District
Outlook for Fiscal Stability During the Tax Levy Limit Years
LCSD Strategic Outlook for Fiscal Stability During the Tax Levy Limit Years
Approved Approved Approved Approved Estimated Estimated Estimated
2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Reserves: 6/30/13 bal used used used used Projected fund balance usage Reserve Balance
Emp Benefits $5,012,808 $563,796 $493,251 $435,372 $831,670 $831,670 $831,670 $831,670 $1,686,128
Debt Service $186,892 $568,050 $875,550 $473,130 $83,880 $103,012 $0 $0 $0
Wkrs Comp $527,070 $259,401 $260,996 $297,128 $263,490 $263,580 $0 $0 $0
Approved Approved Approved Approved Estimated Estimated Estimated
2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Reserves: 6/30/13 bal used used used used Projected fund balance usage
Reserve
Balance
Emp Benfts $5,012,808 $563,796 $493,251 $435,372 $831,670 $831,670 $831,670 $831,670 $1,686,128
Debt Svc $186,892 $568,050 $875,550 $473,130 $83,880 $103,012 $0 $0 $0
Wkrs Comp $527,070 $259,401 $260,996 $297,128 $263,490 $263,580 $0 $0 $0
Unemplymt $0 $123,900 $154,598 $418,421 $0 $0 $0 $0 $0
Tax Cert $223,414 $0 $1,070,085 $473,611 $222,729 $685 $0 $0 $0
Ins Reserve $0 $0 $0 $74,229 $0 $0 $0 $0 $0
ERS Reserve $4,957,400 $0 $264,469 $1,018,064 $1,239,350 $1,279,488 $1,239,350 $1,199,212 $0
$10,907,584 $1,515,147 $3,118,949 $3,189,955 $2,641,119 $2,478,435 $2,071,020 $2,030,882
23. “ We tried the political advocacy route for
about three years, when the state was
gutting our budget to the tune of $2
million per year. Our efforts fell on deaf
ears.”
Prediction: “I estimate that every district will
require an increase that exceeds the tax cap
within the next 5-7 years…and additional
program cuts will most likely be required.”
24. “We have been forced to push a portion of
these pension costs into the future and
unless the rates begin to come back to a
reasonable level in the next year, we will be
forced to cut programs and personnel levels
to balance our budgets.”
“Either our revenues come in as
expected, or we will not have funds to
pay for budgeted expenditures…in
essence, we do not have any extra
money.”
26. 1. How does the Gap Elimination Adjustment
work and what is its value to local
districts?
2. How would you strategize for the future if
you were a school district leader?
3. What can you tell us about the
Commissioner’s suggestion that
regionalization is on the horizon?
4. How will you use the information we have
presented this morning to represent us in
Albany?
