Post on 26-Aug-2020
BOE Budget Workshop Tuesday April 14, 2015
2015-2016 Budget Development
Estimated Expenditures 2015-2016As of 4/14/15
Adopted Proposed Percent
2014-15 2015-16 Difference Change
Salaries 59,170,294 61,013,117 1,842,823 3.11%
Benefits 34,559,191 33,012,633 -1,546,558 -4.48%
Special Education 10,095,250 10,346,750 251,500 2.49%
Debt Service 6,993,432 6,927,557 -65,875 -0.94%
Transportation 7,357,065 7,630,567 273,502 3.72%
Building & Grounds 2,548,000 2,914,500 366,500 14.38%
Technology 2,316,893 2,452,436 135,543 5.85%
BOCES w/o Spec Ed & Tech 2,556,105 2,698,613 142,508 5.58%
Supplies & Equipment 2,235,195 2,119,195 -116,000 -5.19%
Other 2,540,902 2,585,969 45,067 1.77%
130,372,327 131,701,337 1,329,010 1.02%
Collective Bargaining Unit 2015-2016 Increase ($)
2015-2016 Increase (%)
RCSD Teachers Association* - 409.20 FTE +$1,015,824(Triborough)
2.38%
RCSD Custodial & Maintenance Organization*- 52.00 FTE +$63,879(Triborough)
2.29%
RCSD Educational Secretaries Association* - 49.00 FTE +$48,601(Triborough)
2.01%
RCSD Professional Supervisory Organization* - 12.00 FTE(Elimination of salary schedule and steps, 2% flat increase per year, 5-year agreement)
+$36,012 2.00%
RCSD Supervisors of Business – 7.00 FTE(Elimination of salary schedule and steps, 2% flat increase per year, 3-year agreement)
+$35,731 2.00%
RCSD Registered Professional Nurses Association* - 12.00 FTE +$20,451(Triborough)
2.84%
RCSD Association of Aides and Monitors* - Estimated 59.50 FTE +$781(Triborough)
0.07%
Individual Contract Employees – 11.00 FTE [Subject to BOE Approval](No salary schedule, no steps)
+$31,544 2.00%
TOTAL Contractual Salary +$1,252,823 2.11%
2015-2016 Contractual Salary(As of 4/14/15)
* Contractual increase based on Triborough Amendment to the Taylor Law. Contractual step movement for all
members who are not on the top step of the salary schedule.
PositionsProjected
Cost
Instructional Staff
• Bilingual Teachers (2.00 FTE) $200,000
• ESL Teacher (1.00 FTE) $100,000
• Music Teacher (1.00 FTE) $100,000
Total Projected Cost of Instructional Staffing Additions $400,000
2015-2016 Additional Instructional & Support Staff Salary(As of 4/14/15)
PositionsProjected
Cost
Support Staff
• School Community Liaison (1 Full-Time) $40,000
• Elementary Literacy Aides (9 Part-Time) $90,000
• PPS Chairperson (Currently 0.5 FTE; increase to 1.0 FTE) $40,000
• Human Resources Clerical Support (1 Part-Time) $20,000
Total Projected Cost of Support Staffing Additions $190,000
Recommended Staffing Additions
2015-2016 Budget
April 14, 2015
Instructional Positions• Bilingual Teachers (2.0 FTE)
– Elementary Level– Mandated (unfunded) due to change in NYS regulations regarding
instruction of English as a Second Language (now referred to as English as New Language: ENL) students
– Provides stronger support to growing ESL/ENL population in our District
– Projected Salary/Benefit Cost: $200,000
• ESL Teacher (1.0 FTE)– Suffern High School– Mandated (unfunded) due to change in NYS regulations regarding
grouping of ESL/ENL students, and push-in and pull-out support– Projected Salary/Benefit Cost: $100,000
Instructional Positions (Continued)• Music Teacher (1.0 FTE)
– Suffern High School
– Necessary due to continued increase in Band, Orchestra, Choir enrollment (projected increase of approximately 85 students)
– Will decrease size of lesson groups (currently 30-40 students) and improve instructional experience for students
– Will allow for differentiation of instruction for Guitar courses
– Projected Salary/Benefit Cost: $100,000
Support Positions• School Community Liaison (Spanish)
– District-wide position– Provides support for Spanish-speaking students and
families in all of our schools– Allows for those students and families to access all aspects
of our District’s offerings– Support services include:
• Translation of District communications • Interpreter services during registration, student/parent/teacher
meetings• Collaboration with faculty, PTA, community groups regarding
transition of Spanish-speaking students and families into our District
– Projected Salary/Benefit Cost: $40,000
Support Positions (Continued)• Literacy Aides (9 positions; all Part-Time)
– All elementary schools– Provide support during ELA instruction in primary level classrooms– Continued change in needs displayed by newly-registered students
requires greater support in our primary classrooms– Projected Salary Cost: $90,000 (no benefits associated with these
positions)
• Clerical Support (1 position; Part-Time)– Human Resources Office– Review and improve condition of all personnel files/digitize file
contents– Projected Salary Cost: $20,000 (no benefits associated with this
position)
Support Positions (Continued)
• PPS Chairperson Position (Increase to 1.0 FTE)
– Currently 0.5 FTE
– Chairing responsibilities of all 504 meetings have returned to PPS office
• Approximately 180 meetings per year
– New mandate that all ENL students have annual meeting
• Approximately 150-160 meetings per year
– Projected Salary Cost: $40,000 (benefits already associated with this position)
PositionsProjected
Cost
Instructional Staff
• Bilingual Teachers (2.00 FTE) $200,000
• ESL Teacher (1.00 FTE) $100,000
• Music Teacher (1.00 FTE) $100,000
Total Projected Cost of Instructional Staffing Additions $400,000
2015-2016 Additional Instructional & Support Staff Salary(As of 4/14/15)
PositionsProjected
Cost
Support Staff
• School Community Liaison (1 Full-Time) $40,000
• Elementary Literacy Aides (9 Part-Time) $90,000
• PPS Chairperson (Currently 0.5 FTE; increase to 1.0 FTE) $40,000
• Human Resources Clerical Support (1 Part-Time) $20,000
Total Projected Cost of Support Staffing Additions $190,000
Salary2015-2016 Increase ($)
2015-2016 Increase (%)
Contractual Staff Salary $1,252,823 2.11%
Additional Instructional Staff Salary $400,000 0.68%
Additional Support Staff Salary $190,000 0.32%
TOTAL $1,842,823 3.11%
2015-2016 Budgeted Salary(As of 4/14/15)
Estimated Expenditures 2015-2016As of 4/14/15
Adopted Proposed Percent
2014-15 2015-16 Difference Change
Salaries 59,170,294 61,013,117 1,842,823 3.11%
Benefits 34,559,191 33,012,633 -1,546,558 -4.48%
Special Education 10,095,250 10,346,750 251,500 2.49%
Debt Service 6,993,432 6,927,557 -65,875 -0.94%
Transportation 7,357,065 7,630,567 273,502 3.72%
Building & Grounds 2,548,000 2,914,500 366,500 14.38%
Technology 2,316,893 2,452,436 135,543 5.85%
BOCES w/o Spec Ed & Tech 2,556,105 2,698,613 142,508 5.58%
Supplies & Equipment 2,235,195 2,119,195 -116,000 -5.19%
Other 2,540,902 2,585,969 45,067 1.77%
130,372,327 131,701,337 1,329,010 1.02%
Adopted 2014-15
Proposed2015-16 Difference
Percentage Change
TRS 8,892,116 7,265,006 -1,627,110 -18.30%
ERS 1,809,455 1,647,121 -162,334 -8.97%
Health 17,652,331 17,652,331 - -
FICA/Medicare 4,966,889 5,250,015 283,126 5.70%
Other Benefits 1,238,400 1,198,160 -40,240 -3.25%
TOTAL 34,559,191 33,012,633 -1,546,558 -4.48%
2015-2016 Budgeted Benefits(As of 4/14/15)
Estimated based on Triborough as of 4/14/15
Estimated Expenditures 2015-2016As of 4/14/15
Adopted Proposed Percent
2014-15 2015-16 Difference Change
Salaries 59,170,294 61,013,117 1,842,823 3.11%
Benefits 34,559,191 33,012,633 -1,546,558 -4.48%
Special Education 10,095,250 10,346,750 251,500 2.49%
Debt Service 6,993,432 6,927,557 -65,875 -0.94%
Transportation 7,357,065 7,630,567 273,502 3.72%
Building & Grounds 2,548,000 2,914,500 366,500 14.38%
Technology 2,316,893 2,452,436 135,543 5.85%
BOCES w/o Spec Ed & Tech 2,556,105 2,698,613 142,508 5.58%
Supplies & Equipment 2,235,195 2,119,195 -116,000 -5.19%
Other 2,540,902 2,585,969 45,067 1.77%
130,372,327 131,701,337 1,329,010 1.02%
Anticipated Revenues 2015-2016 As of 4/14/15
Adopted Proposed Dollar Percent2014-15 2015-16 Difference Difference
Fund Balance 3,100,000 2,100,000 -1,000,000 -32.26%Health Services 450,000 400,000 -50,000 -11.11%Interest on Investments 50,000 50,000 - -Rentals 100,000 100,000 - -Unclassified Revenues 2,659,555 2,659,555 - -State Aid 12,215,841 13,411,861 1,196,020 9.79%Building Aid 3,746,434 3,746,434 - -BOCES Aid 2,008,026 2,024,709 16,683 0.83%Use of Reserves 780,290 320,618* -459,672 -58.91%Tax Levy 105,262,181 106,888,160 1,625,979 1.54%
Total Revenue & Fund Balance 130,372,327 131,701,337 1,329,010 1.02%
* Reserve usage required to balance budget
Planned Deficit for 2014-15: Fund Allocation
Liquidation of Tax Certiorari Purchase Orders (one-time revenue) (-1,000,000)*
Reserve Usage (-780,290)
Total Planned Deficit (-1,780,290)
2015-2016 Budgeted Fund Balance
* Per District’s Corrective Action Plan in response to the
2013 NYS Comptroller’s Audit Report.
Anticipated Revenues 2015-2016 As of 4/14/15
Adopted Proposed Dollar Percent2014-15 2015-16 Difference Difference
Fund Balance 3,100,000 2,100,000 -1,000,000 -32.26%Health Services 450,000 400,000 -50,000 -11.11%Interest on Investments 50,000 50,000 - -Rentals 100,000 100,000 - -Unclassified Revenues 2,659,555 2,659,555 - -State Aid 12,215,841 13,411,861 1,196,020 9.79%Building Aid 3,746,434 3,746,434 - -BOCES Aid 2,008,026 2,024,709 16,683 0.83%Use of Reserves 780,290 320,618* -459,672 -58.91%Tax Levy 105,262,181 106,888,160 1,625,979 1.54%
Total Revenue & Fund Balance 130,372,327 131,701,337 1,329,010 1.02%
* Reserve usage required to balance budget
YEAR
ADDITIONAL SHORTFALL IN FOUNDATION AID
PAYABLE (GEA)
2010-11 -2,462,562
2011-12 -3,051,665
2012-13 -2,582,575
2013-14 -2,355,253
2014-15 -2,022,456
2015-16 -1,253,510
Total Loss In Aid -13,728,021
LOSS IN STATE AID PROMISED BUT NOT DELIVERED
* District will receive +$768,946 in restoration for 2015-2016
Adopted Legislative Difference
2014-15 2015-16 14-15 vs 15-16
Foundation Aid 9,541,223 9,611,249 70,026
High Cost/Excess Cost 583,264 549,176 -34,088
Private Excess Cost 239,125 248,290 9,165
Supplement Public Excess Cost 23,753 23,753 -
Transportation Aid 2,800,223 3,194,420 394,197
High Tax Aid 539,632 539,632 -
Software/Library/Textbook 460,866 445,358 -15,508
Technology/Hardware 50,211 53,493 3,282
GAP Elimination Adjustment -2,355,253 -2,022,456 332,797
GEA Restoration 332,797 768,946 436,194
BOCES Aid 2,008,026 2,024,709 16,683
Building Aid 3,746,434 3,746,434 -
Total Aid General Fund Budget 17,970,301 19,183,004 1,212,703
Total Non-General Fund Aid (UPK/Capital) 454,636 594,279 139,643
Total State Aid 18,424,937 19,777,283 1,352,346
Adopted 2014-15 Budget to Actual 2015-16 State Aid
Anticipated Revenues 2015-2016 As of 4/14/15
Adopted Proposed Dollar Percent2014-15 2015-16 Difference Difference
Fund Balance 3,100,000 2,100,000 -1,000,000 -32.26%Health Services 450,000 400,000 -50,000 -11.11%Interest on Investments 50,000 50,000 - -Rentals 100,000 100,000 - -Unclassified Revenues 2,659,555 2,659,555 - -State Aid 12,215,841 13,411,861 1,196,020 9.79%Building Aid 3,746,434 3,746,434 - -BOCES Aid 2,008,026 2,024,709 16,683 0.83%Use of Reserves 780,290 320,618* -459,672 -58.91%Tax Levy 105,262,181 106,888,160 1,625,979 1.54%
Total Revenue & Fund Balance 130,372,327 131,701,337 1,329,010 1.02%
* Reserve usage required to balance budget
Anticipated Use of Reserves 2014-2015As of 4/14/15
Balance of as Anticipated UseProjected Balance
3/1/15 2014-15 6/30/15
Tax Certiorari Reserve –Unrestricted 3,179,068 (-780,290) 2,398,778
Tax Certiorari Reserve –Restricted 2011-12 2,385,617 - *
Tax Certiorari Reserve – Restricted 2012-13 3,579,660 - *
Tax Certiorari Reserve – Restricted 2013-14 4,093,397 - *
Insurance Reserve 707,536 (-690,666) 16,870
Unemployment Reserve 317,869 - *
Capital Reserve 1,705,750 - 1,705,750
Reserve for Debt Service 1,534,413 - **
Unappropriated Fund Balance (4%) 5,214,893 - 4% 15-16 Budget
Total 17,503,310 TBD
* Re-evaluation on 6/30/15** Reserve will be used when building aid is reduced in the 2019-2020 school year.
2014-2015 New Tax Certiorari PetitionsAs of April 14, 2015
Total Potential Liability: $3,217,148
16 Orange LLC
400 Rella
Airmont Meadows
Airmont Plaza Association
All Souls Community Church
Friends of Kollel Oitzer Shas
AT&T
Capalbo
Central Harding
Commons at Bon Aire
Cong Khal Boston
Cong Shomrei Derech
Estate of Maria Miranda
Executive Assoc North IV
Freefern Associates
Gisondi Family Ltd
Heidt
Highview Hills
Hillburn Park
Kohl Realty
Kollel Shas
Licata Trust
Molinaro
NYCCOMM
Orange Avenue Properties
Park Place Condos
Pierson Lakes
Pierson Mapes
Pyramid Holdings
Ramapo Land
Ramapo Realty
Rella Partners
River Road Partners
Shekel Hakodesh
Sichol
SP HHF SUB A LLC
Stonegate Homes Group 6
Tag Real Estate
Talmud Torah Ohr Yochanan
TBS Realty
The Fujita Trust
Thirty Lafayette
Two Sixty Seven Cherry Lane
United Rockland Holding
United States Postal Service
United Water
Watchtower
New York State Comptroller’s Report –
recommendations regarding the allocation
of tax certiorari reserve funds
• In accordance with the NYS Comptroller’s Report and the
District's Corrective Action plan, the funds currently labeled
as Tax Certiorari Reserve – Unrestricted will be allocated
with the label Tax Certiorari Reserve – Restricted 2014-
2015.
• Final step in the implementation of the District’s Corrective
Action plan.
District’s Corrective Action Plan-
Allocation of Unrestricted Tax Certiorari Reserve
2014-2015 Tax Cert Reserve Usage Amount
Unrestricted Tax Certiorari Reserve (3/1/15) $3,179,068
2014-15 Budgeted Use of Reserve (-$780,290)
Use of reserves required to balance 2015-2016 budget, as of 4/14/15
(-$320,618)
Balance prior to transfer of funds $2,078,160
Anticipated Use of Unrestricted Tax Certiorari Reserve(As of 4/14/15)
2014-15 Total Potential Tax Cert Liability $3,217,148*
Transfer to Tax Cert Restricted – 2014-15 (-$2,078,160)
Unreserved Potential Liability – 2014-15 (-$1,138,988)
* District’s tax certiorari reserve for 2014-2015 will only cover an estimated
65% of the potential exposure, which is contrary to the recommendation
of the New York State School Boards Association.
Implementation of District’s Corrective Action Plan
2014-2015 New Tax Certiorari PetitionsAs of April 14, 2015
Total Potential Liability: $3,217,148
16 Orange LLC
400 Rella
Airmont Meadows
Airmont Plaza Association
All Souls Community Church
Friends of Kollel Oitzer Shas
AT&T
Capalbo
Central Harding
Commons at Bon Aire
Cong Khal Boston
Cong Shomrei Derech
Estate of Maria Miranda
Executive Assoc North IV
Freefern Associates
Gisondi Family Ltd
Heidt
Highview Hills
Hillburn Park
Kohl Realty
Kollel Shas
Licata Trust
Molinaro
NYCCOMM
Orange Avenue Properties
Park Place Condos
Pierson Lakes
Pierson Mapes
Pyramid Holdings
Ramapo Land
Ramapo Realty
Rella Partners
River Road Partners
Shekel Hakodesh
Sichol
SP HHF SUB A LLC
Stonegate Homes Group 6
Tag Real Estate
Talmud Torah Ohr Yochanan
TBS Realty
The Fujita Trust
Thirty Lafayette
Two Sixty Seven Cherry Lane
United Rockland Holding
United States Postal Service
United Water
Watchtower
Anticipated Use of Reserves 2014-2015As of 4/14/15
Balance of as Anticipated Use TransfersProjected Balance
3/1/15 2014-15 6/30/15 6/30/15
Tax Certiorari Reserve –Unrestricted 3,179,068 (-780,290) (-2,078,160) 320,618***
Tax Certiorari Reserve –Restricted 2011-12 2,385,617 - *
Tax Certiorari Reserve – Restricted 2012-13 3,579,660 - *
Tax Certiorari Reserve – Restricted 2013-14 4,093,397 - *
Tax Certiorari Reserve – Restricted 2014-15 2,078,160 2,078,160
Insurance Reserve 707,536 (-690,666) 16,870
Unemployment Reserve 317,869 - *
Capital Reserve 1,705,750 1,705,750
Reserve for Debt Service 1,534,413 - **
Unappropriated Fund Balance (4%) 5,214,893 - 4% 15-16 Budget
Total 17,503,310 TBD* Re-evaluation on 6/30/15** Increase in interest earned. Reserve will be used when building aid is reduced in the 2019-20 school year. *** Amount necessary to balance 2015-16 Budget
Anticipated Revenues 2015-2016 As of 4/14/15
Adopted Proposed Dollar Percent2014-15 2015-16 Difference Difference
Fund Balance 3,100,000 2,100,000 -1,000,000 -32.26%Health Services 450,000 400,000 -50,000 -11.11%Interest on Investments 50,000 50,000 - -Rentals 100,000 100,000 - -Unclassified Revenues 2,659,555 2,659,555 - -State Aid 12,215,841 13,411,861 1,196,020 9.79%Building Aid 3,746,434 3,746,434 - -BOCES Aid 2,008,026 2,024,709 16,683 0.83%Use of Reserves 780,290 320,618* -459,672 -58.91%Tax Levy 105,262,181 106,888,160 1,625,979 1.54%
Total Revenue & Fund Balance 130,372,327 131,701,337 1,329,010 1.02%
* Reserve usage required to balance budget
Budget Year Budget to Budget
Increase (%)
2015-2016 1.02%*
2014-2015 0.82%
2013-2014 0.74%
Budget to Budget Increase
* Budget increase as of 4/14/15
2015-2016 Budget: At A GlanceAs of 4/14/15
1.54%Tax Levy Increase
1.02%Budget-to-Budget Increase
$131,701,337Total Proposed Budget
For further information regarding the 2015-2016
Budget , please visit the District webpage at:
www.ramapocentral.org
Or Email
budget@ramapocentral.org
Questions
Proposed Capital Project Voter Referendum-Replacement of Turf Fields
Field Conditions - Tears
Field Conditions - Tears
Patch replacement of tears can not be matched because of the
condition of the turf.
Field Conditions - Depressions
Field Conditions – Turf Wear
Scope of Work
Stadium Field (78,417 Sq. Ft.)
• Remove and dispose of existing turf and infill.
• Laser grade surface to eliminate any undulations for
consistent grade.
• Install Field Turf.
• Infill with sand and rubber.
• In-lay line.
Alternative Field (72,154 Sq. Ft.)
• Remove and dispose of existing turf and infill.
• Laser grade surface to eliminate any undulations for
consistent grade.
• Install Field Turf.
• Infill with sand and rubber.
• In-lay lines.
Estimated Project Cost
Expense Estimated Cost
Stadium Field (78,417 Sq. Ft.) $435,000
Alternative Field (72,154 Sq. Ft.) $385,000
Architect & Engineering Fees $30,000
Total Estimated Cost $850,000
Capital Project is at no additional cost to taxpayers.
Use of Capital Reserve Funds
• Capital Reserve Fund was established by a voter approved
referendum on 2006.
• The current balance of the Capital Reserve Fund is $1,705,750.
• Use of Capital Reserve funds require authorization by a majority
of the voters and must be in the form of a proposition as set forth
by Education Law Section 3651.
Capital Project is at no additional cost to taxpayers.
Capital Project is at no additional cost to taxpayers.
For further information regarding the 2015-2016
Budget , please visit the District webpage at:
www.ramapocentral.org
Or Email
budget@ramapocentral.org
Questions
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