The document summarizes costs imposed on Rockland County Public Schools from various state and federal mandates and requirements. Taxpayers fund 79.3% of the total $780 million budget, with most of the mandated costs and those requiring higher contributions from taxpayers increasing costs by over 27.5% of the taxpayer portion of the budget, totaling around $170 million in additional expenses borne by local taxpayers. Key mandated costs driving increased expenses include special education, transportation, teachers' pensions, health insurance, and the costs associated with implementing No Child Left Behind.

1. Figure I: Rockland County Public Schools Budget by Aid Categories Total: $780,077,552 Taxpayer Portion: $617,994,261(79.3%) Federal Aid: $22,886,322(2.9%) State Aid: $139,196,969 (17.8%)

2. Figure II: Added costs of Mandates 161% increase

3. Figure III: State and Federal Reimbursement for Special Education and Transportation Taxpayers fund 89% of cost Taxpayers fund 58% of cost

4. Figure IV: Cost of WICKS Law to Taxpayers Added cost: $13,321,995

5. Figure V: Teachers’ Pension Fund Contributions 660% increase $3,608,613 $27,444,678

6. Figure VI: Increasing Health Insurance Premiums, NYS Empire Plan 63.88% increase 65.49% increase