2018 ME BudgetFINAL

ReporterMaine-Endwell Central Schools BUDGET 2018-19Dear community members,Thank you Maine-Endwell Central School District residents for taking time to review our 2018-2019 budgetnewsletter. Inside you will find our proposed budget for your consideration. We believe this is a responsible bud-get taking into consideration long-term financial health while balancing our program offerings for all students.We are in year three of large increases in health insurance. The district’s health insurance bill has increased by$3.3 million dollars over the past three years - $1.2 million above estimates. This enormous increase continuesto illustrate the volatility that we must account for. As a result, and in an effort to remain financially healthy, thedistrict will not be filling numerous retirements and resignations, and additionally, will be reducing our staff-ing levels through reductions. These decisions will allow the district to remain financially healthy while keeping spending to a manageable level. Decisions to reduce spending, while extremely difficult, will address the financial imbalance of expenditures exceeding revenue, without a large utilization of reserves. An overreliance on reserve use, rather than a reduction in ex- penditures, is poor long-range planning and would jeopardize our financial health. Thank- fully, with an established plan for building and replenishing reserves, we have created the financial cushion necessary to mitigate unexpected expenses. If you still have questions, please do not hesitate to reach out to me directly by call- ing 754-1400 extension 2311, or via email at [email protected]. Additionally, our budget hearing is scheduled for Thursday, May 3rd at 6 PM in the Staff Development Room (High School / District Office). Please join us if you have any questions regarding the 2018-2019 budget. Thank you again for taking the time to read our newsletter. Very Sincerely, Jason R. Van Fossen, Superintendent of Schools 5/1: Meet the Candidates; 5/3: Budget Hearing & Chat; 5/15: Budget Vote

From the Board of EducationDear Fellow Maine-Endwell Residents, Board of Education Goals:This past year has again been rich with successfor our district with many recognitions includ- The Board ofing our high school being named a NYS Reward Education...School for the third time in five years, once againbeing named a 2018 Best Community for Music SUPPORTSEducation, and ranked 27th in the top 50 Upstate the mission to deliverNew York school districts with best 2017 SAT a premier education toscores. We continue to see our students flourish each student through thein their athletic, academic, music, arts, technical implementation of theand community endeavors with support from an Strategic Plan.unmatched faculty, administration, staff and com-munity. It’s a great time to be a Spartan. WILL continue to provide openHowever, this year has not come without chal- communication in orderlenges. We’ve encountered a budget shortfall to promote communitydue to unexpected large health insurance claims engagement.and, rather than operate at a structural deficit thatwould drain reserves as we’ve experienced in the past, the district has taken COMMITS TOthe recommended approach by trimming our expenses, mostly through staff- providing the resources, whiching reduction, to stay within our NYS tax levy (as we have every year since the community supports, toit’s been introduced). This is not a decision made lightly. We’ve had much implement the Strategic Plan.discussion through our budget workshops and greatly appreciate the feedbackand ideas that have been expressed. We’ve made progress in our negotiationsand have reached settled contracts with four out of our five bargaining units,including the teachers, as negotiations with the fifth unit are just beginning.We have a commitment to continue providing the expected high standardsof Maine-Endwell, as well as ensure a strong and sustainable future for ourdistrict.As we move forward, the district has enlisted a health insurance task forcecomprised of administrators, business leaders, experts, faculty, board membersand community members to research and recommend opportunities to saveon health care costs while still providing insurance. In 2019 the district willbe looking at a small capital project to continue to keep up our facilities andproactively address needs and repairs as we endeavor to avoid the need for amassive capital project. We continue to look at our security plans and pro-cesses to find improvements in providing a safe and secure environment forour students and staff.Again, thank you for your continued support and commitment to providingour students with a premier education.Sincerely,The Maine-Endwell Board of EducationTodd McCarthy, President William PowellGregg Armezzani, Vice President Michael RichedaJamie Bernard Victoria WilliamsKenneth Del Bianco 2

2018-19 Budget InformationBudget as a GlanceProposed Budget $52,498,862Dollar Increase $1,207,892Budget Appropriations Increase 2.35%Estimated Tax Levy Increase $486,602Percentage Tax Levy Increase 2.08%** The district’s allowable tax levy threshold, as per the calculations under the State Tax Levy Law, is 2.08%.Propositions Three-Part BudgetPurchasing 3 full-size buses; 1 full-size wheel- Administrative: 2018-19 Amount: $5,373,697chair bus; 1 truck (SUV). Percent of Total Budget: 10%Proposition 1 - Bus PurchaseTotal Not to Exceed $530,500 Program: 2018-19 Amount: $36,136,366Board of Education Percent of Total Budget: 69% Capital:Candidates 2018-19 Amount: $10,988,799 Percent of Total Budget: 21%There are three, three-year seats ending June 30,2021, currently held by Todd McCarthy (opposed 69%by Peter Balzani), William Powell and MichaelRicheda (opposed by Melinda Spooner). See the Programinsert, as well as the district website, for candidatebiographies.Important DatesBudget Vote 21%Tuesday, May 15, from 11 a.m. - 8 p.m. CapitalDO Staff Development Room or Maine Memorial(See polling information on back cover) 3Meet the Candidates Night 10%Tuesday, May 1, at 7 p.m. The district will LIVE AdministrationDO Staff Development Room STREAM the Meet theBudget Hearing Candidates Night and Budget Hearing onThursday, May 3 at 6 - 7 p.m. the website: www.me.stier.org.DO Staff Development RoomBudget ChatThursday, May 3, from 7 - 8 p.m.www.me.stier.org

Propositions 3 Part BudgetProposition #1 - Bus Purchase Expense Categories as a percent of Total BudgetProposition 1 asks voters to authorize the purchase ofthe following vehicles: three full-size buses, one full- Capital Budget Administrative Budgetsize wheelchair bus, one truck (SUV), at a cost not to 20.93 10.24%exceed $530,500.Vehicle Description Action and Purchase Program Budget 68.83%#227 – 2008 65-Passenger Trade Value $2,000135,322 miles - Body & chassis Purchase (1) New Full Size Bus Administrative:deterioration; High operating cost,Excessive age Not to Exceed $115,951 Includes salaries and benefits for all administra- Trade Value $2,000#228 – 2008 65-Passenger tive and clerical staff; Board of Education costs;138,197 miles - Body & chassis Purchase (1) New Full Size Busdeterioration; High operating cost, tax collection, legal and insurance costs; BOCESExcessive age Not to Exceed $115,951 Trade Value $2,000 administrative costs; other administrative costs.#229 – 2008 65-Passenger135,766 miles - Body & chassis Purchase (1) New Full Size Busdeterioration; High operating cost,Excessive age Not to Exceed $115,951 Trade Value $2,000#231 – 2008 65-Passenger *WC144,073 miles - Body & chassis Purchase (1) New Full Size WC Busdeterioration; High operating cost,Excessive age (*Wheel Chair) Not to Exceed $140,207 Purchase (1) SUVA-6 – 2009 Dodge Grand Caravan90,950 miles - Will not pass DOT Not to Exceed $41,500inspection due to rust. Current 2017-18 $5,315,358Total School Bus Cost Total not to exceed $530,500 Proposed 2018-19 $5,373,697Why purchase buses each year? Change + or - $58,339 The district purchases Program: several vehicles each year as part of its Includes salaries and benefits for all teachers and replacement schedule. Based on our current school support staff; BOCES programs; library schedule, our buses will be replaced after supplies; computer assisted instruction; co-curric- approximately 11 to 14 years of service and have ular and interscholastic activities; bus driver and been driven 120,000 to 140,000 miles. support staff salary and benefits; inter-fund trans- Continuing our current strategy will sustain our fers. fleet and provide for a systematic update of our Current 2017-18 $35,724,212 fleet configuration. Proposed 2018-19 $36,136,366 Change + or - $412,154 Capital: Includes salaries and benefits of maintenance and custodial staff; custodial and maintenance sup- plies; debt service; capital fund.Did you know? The district is reimbursed for Current 2017-18 $10,251,400 Proposed 2018-19 $10,988,79989.4% of a bus purchase cost. Change + or - $737,399 4

Annual Budget SummaryAdministrative ComponentFunction or Account 2017-18 2018-19 Changes+ or -Board of Education $28,880 $29,580 $700Chief School Administrator $235,149 $235,174 $25Finance $754,915 $806,998Staff $225,411 $235,473 $52,083Central Services $775,680 $542,170 $10,062Special Items $459,707 $476,932 $(233,510)Administration-Instruction $1,505,642 $1,583,610 $17,225Employee Benefits $1,329,974 $1,463,760 $77,968TOTAL Administrative $5,315,358 $5,373,697 $133,786 $58,339Program Component 2018-19 $11,966,583 Changes+ or -Function or Account 2017-18 $5,617,857 $(93,927)Teaching-Regular School $12,060,510Special Student Programs $16,440 $(356,394)Special Schools $5,974,251 $317,472 $10,540Library and Audio/Visual $5,900 $1,468,642ComputerAssisted Instruction $1,183,180 $(18,512)Student Support Services $335,984 $237,830 $196,952Co-Curricular Activities $1,271,690 $706,393Interscholastic Athletics $1,161,264 $1,778,953 $21,916Transportation $12,798,016 $63,121Employee Benefits $174,709Inter-fund Transfers $699,088 $45,000 $7,305TOTAL Program $1,651,075 $36,136,366 $127,878 $12,343,741 $454,275 2018-19 $(1,000) $46,000 $2,332357 $412,154 $35,724,212 $12,000 Changes+ or -Capital Component $746,224 $10,955 $7,798,038Function or Account 2017-18 $100,000 $12,000 $2,321,582 $7,939Operation of Plant & $10,988,799Maintenance of Plant $- $706,505 $738,285 $-Refund of Taxes $7,091,533 $100,000 $737,399Employee Benefits $10,251,400 $1,207,892Debt Service 5Inter-fund Transfer forCapital FundTOTAL CapitalTOTAL Annual Budget $51,290,970 $52,498,862Please note that totals are rounded numbers.

2018-19 Revenues & ExpensesEstimated Revenues Our district receives money from several sources: Other Revenue: This category includes any income re-Where does the money come from? ceived by the district other than state aid, federal aid, or the tax levy. Funds received by the State/Federal Aid: This is financial support district’s re- district in the form of tax ceive from the state for operational expenses. dollars, state or federal Tax Levy: This is the amount districts need from local aid, fees, tuition, etc., used taxpayers to support the budget. to pay expenditures. Reserve Funds: These are funds set aside by the district that can be used only for specific purposes spelled out in Education Law. Building Aid: This is financial support from the state to offset the cost of capital projects and debt service.Tax Levy Estimated Revenue Estimated Revenue Difference/Other Revenue 2017-18 2018-19 IncreaseState Aid $486,602Fund Balance $23,443,312 $23,929,914 $43,800Reserves $1,218,935 $1,262,735Total $1,368,065 $25,606,723 $26,974,788 $(220,000) $470,000 $250,000 $(470,575) $552,000 $81,425 $1,207,892 $51,290,970 $52,498,862Proposed Expenses Expenditures are the funds paid out by the district for in- struction and non-instruction expenses, and for retirementWhere does the money go? of debt, and includes salaries, benefits, equipment, materials and supplies, and utilities. Funds that are used to support the operation of In 2018-19, the majority of the budget the school district. increase can be attributed to increases in contractual obligations (employee health insurance, salary, retirement system), and BOCES special education placements.Instructional Salaries Estimated Expenses 2017-18 Estimated Expenses 2018-19 Difference/ IncreaseNon-Instructional Salaries $(388,803)Equipment $14,995,221 $14,606,418 $65,991Contractual Expenses $3,968,219 $4,034,210 $(25,000)Materials & Supplies $113,000 $88,000 $(12,254)BOCES Expenses $2,356,869 $2,344,615 $(90,412)Debt Service $1,119,520 $1,029,108 $356,865Employee Benefits $7,088,608 $7,445,473 $706,505Interfund Transfers $7,091,533 $7,798,038 $596,000Total $(1,000) $14,412,000 $15,008,000 $1,207,892 6 $146,000 $145,000 $51,290,970 $52,498,862

2018-19 Tax InformationTax Levy vs. Tax Rate M-E tax levy calculationTax Levy: the percentage of total tax dollars a district The law dictates an eight-step formula that each school district must use to calculate its individual “tax asks its communities to provide for the upkeep of the dis- levy limit.” In particular, the calculation adjusts a trict. The levy, combined with the assessed property value district’s tax levy to reflect growth in the local tax base (town) and the equalization rate (state), determines the tax (if any) and the rate of inflation or 2 percent (which- rate each person, who owns property in a particular school ever is lower). Tax levy limits are calculated by each district, is responsible for paying. district and will vary by district.Tax Rate: The tax rate (by town or taxing authority) is Increase from 2018-19 Levy: 2.08% comprised of: the tax levy set by the district; the assessed Understanding the NYS Property Tax Levy Cap law value of the individual property, set by the town or village is important. The law does not mean that school tax assessor (not the school); and the equalization rate for the levies cannot increase more than 2 percent. The law town, which is set by NYS Office of Real Property Ser- requires that school districts determine a tax levy limit, vices (ORPS). or threshold, based on a complex calculation. The threshold does not set a limit on the levy school dis-Tax levy is one component of the formula used to de- trict’s can set, but determines the level of voter supporttermine your tax bill. It is the local share of the revenue needed to approve the school budget: at or below therequired to fund a school district’s operations. threshold, a simple majority (more than 50 percent,) or above the threshold (60 percent voter approval.)Several factors dictate how school tax bills are calcu-lated after a school district sets the final tax levy—none For Maine-Endwell, the allowable tax levy thresh-of which are within the district’s control. old, as per the calculations under the State’s Tax Levy Cap law, is 2.08 percent. Therefore, the pro-This calculation process did not change under the New posed tax levy is within the law and will require aYork’s Property Tax Cap law. Tax bills are calculated by 50 percent majority approval.using a property’s assessed value (as determined by thelocal town assessor), and the tax rate—or the amount It is also important to note that voters authorize a totalpaid in taxes per $1,000 of assessed value. Tax rates are spending plan. They do not vote on a tax levy.not solely determined by the tax levy approved by vot-ers; they are often adjusted by the state using equaliza- Meet thetion rates, which are designed to equally distribute the Candidatestax burden across municipalities within a district. Taxbills can also be affected by STAR or other exemptions Nightfor which individual taxpayers may qualify. Tuesday, May 1, 2018 7 p.m. District Office Staff Development Room 712 Farm to Market Rd., Endwell 7

2018-19 Tax InformationTax Rate Impact $28.66 FYI $29.26Estimated taxes per household 2.08% Budget Postcard:Tax rate per $1,000 of taxable assessed value New York State requires all school districts to submit specific budget- Current 2017-18 ary information to all voters six days Estimated 2018-19 prior to the budget vote. The six-day Estimated Percent Increase notice requires that we compare our proposed budget to a contingentSample tax bill based on a home assessed at $100,000 budget. A contingent budget would automatically be required followingTax bill before STAR $2,866 two unsuccessful budget votes. $2,926 Current 2017-18 $60.00 NYS Report Card: Estimated 2018-19 Estimated Increase from Prior Year’s Tax Bill The NYS report card for Maine- Endwell, is available upon request atTax bill after Basic STAR $2,045.50 any district school building and the $2,089 district office. A link to the report Current 2017-18 $43.50 card can be found on the Maine- Estimated 2018-19 Endwell web site: www.me.stier.org. Estimated Increase from Prior Year’s Tax Bill $837.00 Estimated Basic STAR Savings Budget Documents: $1,219.50Tax bill after Enhanced STAR $1,246 District residents may obtain a copy $26.50 of the proposed budget at each school Current 2017-18 $1,680 building during the period of 14 days Estimated 2018-19 immediately before the annual budget Estimated Increase from Prior Year’s Tax Bill vote and Board of Education election, Estimated Enhanced STAR Savings on May 15, 2018, weekdays between 9 a.m. and 4 p.m. except on a holiday. Take time to Vote! May 15, 2018 from 11 a.m. - 8 p.m. Maine Memorial Elementary District Office Staff Dev. Rm. 2693 Main St., Maine 712 Farm to Market Rd., Endwell District #1: Residents in Maine, Owego, Nanticoke, Newark Valley District #2: Residents in the Town of Union8

Property Tax Information1 Include any prior year reserve for excess tax levy, including interest.2 Tax levy associated with educational or transportation services propositions are not eligible for exclusion under the School Tax Levy Limit and mayaffect voter approval requirements.3 For 2018-19, includes any carryover from 2017-18 and excludes any tax levy for library debt or prior year reserve for excess tax levy, includinginterest.Contingency Budget: What happens if voters reject the proposed budget? If voters reject the proposed budget the school board may submit the original budget or a revised budget to the voters in June, or adopt a contingency budget with a tax levy no more than what was levied the previous year. In essence, a 0 percent increase in tax levy. A contingency budget would mean the district would have to cut an additional $486,602 from the 2018-19 spending plan. This would result in a direct impact on the educational program for our children. 9

The Maine-Endwell Mission:To deliver a premier education to each student. Maine Memorial third graders used their Chromebooks and online re- sources to learn about extreme weather and natural disasters. Then they designed and built a two- story structure that could with- stand a simulated earthquake and hurricane.Middle School 8th graders planted C“color of an Artist”hydroponic lettuce as part oftheir study of the hardships of the Artist: Rose Webster, HSGreat Depression. They learned howdrought devastated agriculture in High Schoolthe American prairies. Hydroponics is economics andgrowing crops without soil. business classes got a financial reality check during “Life is a Reality” sponsored by Visions Federal Credit Union. The simulation had students making monthly financial choices in several categories with the goal of having $200 at the end of the month after expenses.Homer Brink third graders struck a Endwell Firepose and transformed into influen- Station muraltial historic figures during their liv- created bying Wax Museum. In addition to taking district arton the persona of their figure, the club membersstudents created videos about thatperson. Some famous people repre- Aand artsented were Anne Frank, J.F.K., HarryHoudini, Neil Armstrong, and Elvis teachers.Presley.10

Homer Brink fifth graders learned about Over 700 blue and gold links draped throughthe Olympics, but with a STEM, and mind- Homer Brink’s hallway, all in honor of Worldful twist. The students relied on their STEM Down Syndrome Day (3/21) and second graderskills to construct bobsleds, skiers and Morgan. Students and staff wore their besta ski jump using minimal materials. They Spartan wear, along with blue and goldsolved a digital BreakoutEDU and meditated ribbons that day.on a personal promise. S 63%Did you know that of all students E grades 4 - 12 are involved in music?Maine Memorial fifth graders combined art, MiddleELA and technology in this “Picture Me...” Schoolproject. They included themselves in the art sixthand then wrote and recorded a story about gradersthe piece. Scanning the QR code allowed learnedviewers to see and hear each unique story. about a variety of ca- reers in science during their school’s Career Day. Rotating through stations, they dusted for fin- gerprints (forensic science), built circuits (electrical engineer), planted seeds (agriculturist), swabbed their cheek for DNA (DNA Analyst), and explored the brain using virtual reality (medical scientist).The boys swim and dive team won the NYS Section IV Class B Championship for the 7th straight year! 11

Maine-Endwell NON PROFITCentral School District ORGANIZATION712 Farm to Market Road U.S. POSTAGE PAIDEndwell, NY 13760-1199 Norwich, New York 13815www.me.stier.org Permit No. 18Board of Education Current Resident orTodd McCarthy, President ECRWSSGregg Armezzani, Vice President Postal PatronJamie BernardKenneth Del BiancoWilliam PowellMichael RichedaVictoria WilliamsZoe Murray, student memberSuperintendent of SchoolsJason Van FossenAssistant SuperintendentJeffrey L’AmoreauxCommunications Coordinator/Writer/EditorBrenda PotskoMaine-Endwell Budget Vote Maine-Endwell You are eligible to vote on the school district budget if you are: 18 years of age on the Budget Vote voting date, a citizen of the United States, a RESIDENT of the school district for 30 May 15, 2018 days prior to voting date. You DO NOT need to be a property owner in order to vote, but you must live in the district. For example, you are eligible to vote if you are a student or 11 a.m. - 8 p.m. young adult over 18 who resides with parents, or if you rent an apartment or house in the district. Maine Memorial School Registration: You are registered to vote if you: Voted in a district election within the past 2693 Main Street, Maine four calendar years and are on the county election list. How to register if you have never voted in a school district election: (District # 1: Residents in Maine, • If you are a registered voter with the Broome or Tioga County Board of Elections, and Owego, Nanticoke, Newark Valley) you have voted in town, county, state or federal elections, you should be on the school district voting list. If you are not on the school district voter list, you may be asked to District Office sign an affidavit at the polling site on the day of the vote. There is a special table desig-Staff Development Room nated for this at each polling place.712 Farm to Market Road, • If you are NOT registered with the Broome or Tioga County Board of Elections, you must go to the Board of Elections office and register prior to the school district vote date. Endwell You may be required to sign an affidavit at the polling site on the day of the vote. There is a special table designated for this at each polling place. (District # 2: Residents in • Voter registration can be done with the District Clerk, 712 Farm to Market Rd., the Town of Union) Endwell between the hours of 8:30 a.m. to 4 p.m., Monday - Friday, May 1, 2018 - May 8, 2018. Budget Hearing Absentee Ballots: Absentee ballot applications are available from the District Clerk; May 3, 2018 Monday-Friday between the hours of 8:30 a.m. and 4 p.m. Application requests can be 6 p.m. done by mail if the request is made at least seven business days previous to the vote. Also, a downloadable application is available on the district website: DO Staff Dev. Room http://www.me.stier.org/BudgetVoteDetails.aspx. All completed and signed absentee bal- lot applications can be sent via regular mail, delivered in person, be faxed or emailed to [email protected].