Board of Education2019-2020 School Year Budget – Budget AdoptionApril 9, 2019

2

Final Draft Budget

2019-20 Final Draft Budget 43,936,166$

Budget to Budget Increase 46,354$

0.11%

2018-19 Tax Levy 36,434,479$

2019-20 Rollover Tax Levy 37,075,627$

2019-2020 Est Allowable Levy 36,898,824$

2019-2020 Final Draft Levy 36,898,824$

Levy to Levy Increase 464,345$

1.27%

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2019-2020 Budget Assumptions

• Medical Insurance - 10% Increase – As set by NYSHIP

• District Liability Insurance – 4% Increase – As set by NYSIR

• Teachers Retirement System –Decrease As per TRS

• Utilities – 4% Increase – As set by Market

• Transportation – 4% Increase – As set by contract

• BOCES Transportation – 2.5% Increase – As set by Suffolk BOCES

• BOCES Services – 2.5% Increase – As set by Suffolk BOCES

• Dental Insurance 0% - As set by JJ Stanis

• Supplies/Contractual– 0% with targeted reductions

• State Aid increase 0%

• Tax Levy Cap – 1.27%

4

Tax Cap Formula available In January – Key components still pending are final State Aid. Estimated tax levy cap for the district is 1.27%.

Tax Levy - The total amount of property taxes a school district must collect to balance its budget, after accounting for all other revenue sources including state aid. The tax levy is the basis for determining the tax rate for each of the cities, towns or villages that make up a school district.

Tax Rate – The tax bill continues to be calculated by using a property’s assessed value (as determined by the local town assessor) and the tax rate—or the amount paid in taxes per $1,000 of assessed value. The tax rate is the total school tax levy divided by the total assessed value of property in the school district (as determined by Town of Brookhaven).

Inflation looks to be greater than 2.00% but with exemptions the Tax Levy Cap is estimated at 1.27%. The decrease is due to a reduction in capital projects funded by general appropriations.

Tax cap is on the total tax levy and not on individual home owner. Grievances and Tax Reassessments effect individual tax rates and not the tax levy.

Tax Rate is the proportionate amount that the home owners pay of the total Tax Levy.

Budget Summary: Tax Cap

5

Capital Projects

Use of Capital Reserve

Roof Replacement – Section 1 Section 2 Section 9 Section 11

Section 12 of High School and Section 4 of Elementary School-

$3,600,000

General Fund Appropriations

Middle School Office Relocation/Science Classroom

Reconfiguration $400,000

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High School Roof Replacement

Tech Ed

Music

Portable

Gym

Middle

School

High School

Sections 4/5/6

budgeted in 2018/19

Section 10

Green Roof

Section 7/8 budgeted

in 2017/18

* Sections 1/2/9/11/12 Proposed for 2019/20

*

*

**

*

7

Elementary Roof Replacement

Kindergarten Wing

Bus circle

Library

* Section 4 proposed

for 2019/20

*

8

Staffing – Based upon current 2018/2019 staffing levels

Port Jefferson Schools

Staffing

16/17 17/18 18/19 18/19 Change

budgeted budgeted budgeted actual

ADMINISTRATORS 13 13 13 13 0

TEACHERS 119.7 122.3 119.5 119.5 0

NURSES 3 3 3 3 0

GUIDANCE COUNSELORS 4 4 4 4 0

PSYCHOLOGIST 2 2.4 2.4 2.4 0

SOCIAL WORKER 1 1 1 1 0

PJTA ASSOCIATION TOTAL 129.7 132.7 129.9 129.9 0

AIDES 9 5 5 5 0

ASSISTANTS 31 36 40 43 3

LIFEGUARDS 1 1 1 1 0

PARA ASSOCIATION TOTAL 41 42 46 49 3

CLERICAL 18.5 18.5 19.5 20 0.5

CONFIDENTIAL 4 4 4 4 0

TOTAL OFFICE STAFF 22.5 22.5 23.5 24 0.5

FACILITY & TECHNOLOGY SPRVSR 11 11 11 11 0

CUSTODIAL/SECURITY/GROUNDS 17.5 17.5 19.5 19.5 0

TOTAL DISTRICT STAFF 234.70 238.70 242.90 **246.40 3.50

** Subject to change based upon administrative review of scheduling,

enrollment, and budget factors.

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Final Draft Budget Reductions - Closing the Gap

Reduce Professional Development for Staff (3,500.00)

Reduce Music Instrument Rentals (2,000.00)

Reduce District Wide Meeting Expenses (3,000.00)

Reduce HS Equipment Purchases (3,500.00)

Reduce ES Student Assemblies (2,800.00)

Reduce ES Printing (700.00)

Reduce Private Transportation Allocation (5,000.00)

Reduce Board of Education Membership Dues (2,850.00)

Reduce District Office Supplies/Contractual Allocation (1,150.00)

Reduce by Community Fitness Center Hours (1,400.00)

Reduce Non League Athletic Contests (Transportation) (2,100.00)

Reduce MS Student Assemblies (2,000.00)

Reduce MS Textbook Allocation (1,500.00)

Reduce Special Education Contractual Allocation (3,500.00)

Staffing Reduction through Scheduling and Enrollment Efficiencies (142,000.00)

Total Reductions (177,000.00)

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State Aid

Port Jefferson State Aid

2018/19

Budget

2019/20 Gov

Proposal

2019/20

Legislative

Final Difference

Foundation Aid 2,785,220 2,794,769 2,795,226 10,006

High Tax Aid 94,118 94,118 94,118 -

High Cost Aid 56,696 51,995 51,995 (4,701)

Private Excess 24,011 26,270 40,143 16,132

Total General Aid 2,960,045 2,967,152 2,981,482 21,437

BOCES AID 376,678 420,766 397,103 20,425

Textbook/Library/Software Aid 91,695 88,708 90,391 (1,304)

Transportation Aid 75,143 74,290 74,290 (853)

Building Aid 281,409 224,285 224,285 (57,124)

State Aid Grand Total 3,784,970 3,775,201 3,767,551 (17,419)

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Final Draft Detail

Account Groups include multiple staff salaries/supplies/equipment/BOCES/vendor

contractual obligations

ACCOUNT GROUP 18-19 BUDGET19-20 PROPOSED

BUDGET Change

1010....BOARD OF EDUCATION $29,935 $24,785 ($5,150)

1040....DISTRICT CLERK $10,000 $10,000 $0

1060....DISTRICT MEETING $9,150 $9,150 $0

1240....CHIEF SCHOOL ADMINISTRATOR $388,985 $360,873 ($28,112)

1310....BUSINESS ADMINISTRATOR $576,640 $598,795 $22,155

1320....AUDITING $88,500 $89,250 $750

1325....TREASURER $87,869 $89,807 $1,938

1380....FISCAL AGENT FEES $11,500 $11,500 $0

1420....LEGAL FEES $94,500 $96,500 $2,000

1430....PERSONNEL $127,285 $142,756 $15,471

1440....LEGAL ADS $7,500 $7,500 $0

1480....PUBLIC INFO AND SERVICE $60,153 $61,775 $1,622

1620....OPERATION MAINT/PLANT $1,635,987 $1,680,315 $44,328

1621....MAINTENANCE OF PLANT $1,130,752 $1,111,437 ($19,315)

1670....CENTRAL PRINTING AND MAILING $40,000 $40,000 $0

1680....DATA PROCESSING DISTRICT $96,000 $96,000 $0

1681....DATA PROCESSING BOCES $159,227 $161,266 $2,039

1910....UNALLOCATED INSURANCE $282,401 $291,168 $8,767

1920....SCHOOL ASSOCIATION DUES $0 $0 $0

1930....JUDGMENTS & CLAIMS $15,000 $15,000 $0

1950....ASSESSMENTS ON SCHOOL PROPERTY $3,200 $3,200 $0

1981....ADMIN CHARGE-BOCES $149,911 $155,500 $5,589

1....GENERAL SUPPORT $5,004,495 $5,056,577 $52,082 1.04%

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Final Draft Detail

Account Groups include multiple staff salaries/supplies/equipment/BOCES/vendor

contractual obligations

ACCOUNT GROUP 18-19 BUDGET 19-20 PROPOSED BUDGET Change

2010....CURR. DEV./SUPERVISION $566,280 $554,904 ($11,376)

2020....SUPER. REG. SCHOOL $1,407,870 $1,447,647 $39,777

2110....REGULAR SCHOOL $11,643,866 $11,492,665 ($151,201)

2190....GIFTED & TALENTED $74,505 $73,090 ($1,415)

2250....HANDICAPPED PROGRAM $4,901,087 $5,205,728 $304,641

2280....OCCUP. ED. $178,000 $166,910 ($11,090)

2332....SUMMER INSTRUCTION $12,000 $0 ($12,000)

2610....LIBRARY $297,689 $300,538 $2,849

2630....COMPUTER ASSISTED INSTRUCT. $840,651 $782,697 ($57,954)

2810....GUIDANCE $564,982 $574,278 $9,296

2815....HEALTH SERVICES $274,582 $277,025 $2,443

2820....PSYCHOLOGY SERVICES $230,078 $237,265 $7,187

2821....DRUG FREE SCHOOL COUNSEL $53,453 $54,609 $1,156

2825....SOCIAL WORK SRVC-REG SCHOOL $53,703 $54,859 $1,156

2850....COCURRICULAR ACTIVITIES $303,702 $298,362 ($5,340)

2855....INTERSCHOLASTIC ACT. $873,295 $881,460 $8,165

2....INSTRUCTION $22,275,743 $22,402,037 $126,294 0.57%

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Final Draft Detail

Account Groups include multiple staff salaries/supplies/equipment/BOCES/vendor

contractual obligations

ACCOUNT GROUP 18-19 BUDGET19-20 PROPOSED

BUDGET Change

5510....D.O. TRANSPORTATION $114,671 $114,210 ($461)

5540....CONTRACTED TRANSPORTATION $2,219,195 $2,219,090 ($105)

5581....TRANS. BOCES $30,000 $30,000 $0

5....TRANSPORTATION $2,363,866 $2,363,300 ($566) -0.02%

9010....EMP. RETIREMENT SYSTEM $575,000 $515,000 ($60,000)

9020....TEACHERS RETIRE. SYSTEM $1,950,000 $1,925,000 ($25,000)

9030....FICA $1,795,000 $1,780,000 ($15,000)

9040....WORKMEN'S COMPENSATION $215,000 $215,900 $900

9045....LIFE INSURANCE $120,000 $112,000 ($8,000)

9050....UNEMPLOYMENT $120,000 $80,000 ($40,000)

9060....HEALTH INSURANCE $7,555,845 $8,111,425 $555,580

9....EMPLOYEE BENEFITS $12,330,845 $12,739,325 $408,480 3.31%

9711....SERIAL BOND $713,600 $591,200 ($122,400)

9760....TAN $175,536 $135,000 ($40,536)

9901....OTHER DEBT $213,727 $213,727 $0

9950....TRANSFER TO OTHER FUNDS $812,000 $435,000 ($377,000)

9....DEBT SERVICE/TRANSFERS $1,914,863 $1,374,927 ($539,936) -28.20%

GRAND TOTALS Proposition #1 $43,889,812 $43,936,166 $46,354 0.11%

Capital Reserve Proposition #2 $1,056,000 $3,600,000

GRAND TOTALS $44,945,812 $47,536,166

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Budget by Component

Administrative Component $4,252,376 (9.68%) - Increase from prior year’s 9.34%

Board of Education/Superintendents Office/Business Office/Personnel/Technology/Auditors/Liability Insurance/Legal Costs

Capital Component $4,146,679 (9.44%) – Decrease from prior year’s 12.80%

Custodial/Buildings & Grounds/Utilities/Debt Service

Program Component $35,537,111 (80.88%)- Increase from prior year’s 77.86%

Instructional Program

2019/2020 Budget Components

Administrative

Capital

Program

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Budget by Category

2019/2020 Budget Salaries $21,260,951

Emp Benfits $12,739,325

Transportation $2,219,090

BOCES $2,026,076

Contractual $1,907,489

Debt Service $939,927

Testing/Tuition $707,750

Supplies $466,451

Interfund Transfer $435,000

Utilities $370,195

Equipment $301,800

Liability Insurance $291,168

Textbooks $121,481

Software $100,670

Postage $30,079

Other $18,715

77% of budget is Salary and

Benefits

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Revenue

Final DraftBudget DRAFT Budget

2018-19 2019-20 $ %

43,889,812 43,936,166 46,354 0.11%

3,784,970 3,767,551 (17,419) -0.46%

0 0 0 n/a

520,000 640,000 120,000 23.08%

45,000 160,000 115,000 255.56%

425,000 444,610 19,610 4.61%

75,000 40,000 (35,000) -46.67%

1,374,363 1,451,031 76,668 5.58%

146,000 145,150 (850) -0.58%

0 n/a

175,000 175,000 0 0.00%

100,000 100,000 0 0.00%

114,000 114,000 0 0.00%

696,000 0 (696,000) -100.00%

3,670,363 3,269,791 (400,572) -10.91%

7,455,333 7,037,342 (417,991) -5.61%

36,434,479 36,898,824 464,345 1.27%

23,967,388 23,255,641 (711,747) -2.97%

152.02 158.67 6.65 4.37%

Proposed Budget (A)

Summary of Estimated Revenues

2019-20 Proposed Budget

ITEM

Difference

State Aid Projection (B)

Other Revenue

Continuing Education

Health Services/Tuition

Interest Income

Rentals

Deferred Revenue - Suffolk County Tax Act

Pilot Program

Use of Compensated Absence Reserve

Use of Undesignated 4% Reserve

Debt Service Fund Balance Transfer

Projected Tax Rate

Miscellaneous

Use of Capital Reserve

Total Non Tax Levy Revenues (B + C)

Tax Levy Revenues Required (A-B-C)

Total Assessed Valuation

Total Other Revenues (C)

Use of ERS Reserve

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2019 – 2020 Contingency Budget

18

Proposed Contingency Budget

Contingency Restrictions

Tax levy cannot exceed prior year’s levy

Administrative Component cannot exceed prior year’s percentage of the budget

New Equipment

Public Use of school buildings and grounds where the district incurs a cost

Non Essential Maintenance

Capital Expenditures (except in an emergency)

Consultant Services to review operation and make recommendations necessary for creation of a

budget

Expense Reductions

$ 290,271 Equipment (mandated)

$ 49,000 Public Relations Services (mandated)

$ 400,000 Capital Projects (mandated)

$ 75,000 Other Reductions (*needed*)

$ 3,600,000 Roof Repair (mandated)

Revenue Reductions

$ 3,600,000 Roof Repair (mandated)

$ 767,917 Tax Levy Reduction (mandated)

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Proposed School District Budget Notice

Port Jefferson School District Budget Notice

Budget Adopted for Budget Proposed for Contingency Budget

the 2018-19 the 2019-20 for the 2019-20

School Year School Year School Year*

Total Budgeted Amount, Not Including Separate Propositions $ 43,889,812 $ 43,936,166 $ 43,121,895

Increase/Decrease for the 2019-20 School Year $ 46,354 $ (767,917)

Percentage Increase/Decrease in Proposed Budget 0.11% -1.75%

Change in the Consumer Price Index 2.44%

A. Proposed Levy to Support the Total Budgeted Amount $ 36,434,479 $ 36,898,824

B. Levy to Support Library Debt, if Applicable $ - $ -

C. Levy for Non-Excludable Propositions, If Applicable** $ - $ -

D. Total Tax Cap Reserve Amount Used to Reduce Current Year Levy $ - $ -

E. Total Proposed School Year Tax Levy (A+B+C-D) $ 36,434,479 $ 36,898,824 $ 36,130,907

F. Total Permissible Exclusions $ 1,545,793 $ 1,276,070

G. School Tax Levy Limit, Excluding Levy for Permissible Exclusions $ 34,888,686 $ 35,622,754

H. Total Proposed School Year Tax Levy, Excluding Levy to Spoort Library Debt and/or Permissible

Exclusions (E-B-F+D) $ 34,888,686 $ 35,622,754

I. Difference: (G-H) (negative value requires 60.0% voter approval) $ - $ -

Administrative Component $ 4,196,906 $ 4,252,376 $ 4,123,376

Program Component $ 34,996,304 $ 35,537,111 $ 35,361,640

Capital Component $ 4,696,602 $ 4,146,679 $ 3,636,879

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Tax Calculator

Port Jefferson School Tax Estimate Calculator

2018/2019 Assessed Value - Gross (1) 5,400.00 Upper Left of Statement

Less Exemptions

Volunteer Fire/Ambulance (enter as negative value) (2) (value) Upper Right of Statement

Veterans (enter as negative value) - (value) Upper Right of Statement

Senior (enter as negative value) (value) Upper Right of Statement

STAR (enter as negative value) (3) (460.00) (value) Upper Right of Statement

Other (enter as negative value) (value) Upper Right of Statement

2018/2019 Assessed Value - Adjusted Gross (5) $ 4,940.00 Middle Right of Statement

2018/2019 Tax Rate (6) 151.94 Middle Right of Statement

2018/2019 School Taxes - Gross $ 8,204.60 Calculation

Star Exemption (enter as negative value) (4) (694.00) (Real Savings) Upper Right of Statement

2018/2019 Net School District TAXES (7) $ 7,510.60 Middle Right of Statement

Estimated 2019/2020 Tax Rate 158.67

2018/2019 School District Taxes (7) $ 7,510.60 Middle Right of Statement

Estimated 2019/2020 School District Taxes $ 7,838.30

Estimated Annual increase to taxes for 2019-2020 (8) $ 327.70

*This calculator is for estimation purposes only. Port Jefferson School District is not the Assessor of Taxes nor does it represent itself to be.

**These calculation are based upon current data and are subject to change by the Assessors Office

18/19 comparable school taxes based upon the above assessed value

and the neighboring district's tax rates

13,486.20 Three Village

12,844.00 Mt Sinai

12,695.80 Comsewogue

7,510.60 Port Jefferson

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2018/2019 Assessed Value – Gross – 5,400

18/19 comparable school taxes based upon the above assessed value and the neighboring district's tax rates

13,486.20 Three Village

12,844.00 Mt Sinai

12,695.80 Comsewogue

7,510.60 Port Jefferson

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Budget Vote

Proposition 1 – To authorize the General Fund budget to

support the educational program for 2019-2020.

Proposition 2 – To authorize the district to utilize $3.6 million

from the Capital Reserve for roof replacement. (No tax

impact).

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QUESTIONS?