001flag of the United States of America and to the republic for which it stands. One nation under God, indivisible, with liberty and justice for all. Welcome to everybody tonight. Those of you that have to be there here and those of you that have chosen to be here and anybody that's watching at home, I hope everybody had a restful and fulfilling Thanksgiving with lots of good food. Michelle, do we have any agenda changes for this even? >> I do. Since I posted the agenda on Friday, um we did remove from items for board action when we removed E the approval to amend personnel report. Um and we did add u J the approval of the C and uh we also have some students that we >> and we'll get right to that student voice. I know
002Mrs. sponsor is going to come up and introduce you guys, but you're here and you're you're used to being on stage, right? >> We got more coming. >> Oh, perfect timing. >> Let's have you guys come right up. Yeah. >> Just pick any song and start singing. [laughter] >> Right. >> So, let's have you introduce yourselves. We'll go right down the line. >> Hi, my name is Belgado. I'm Kelsey Donado. >> Hi, I'm Andy Marman. >> I'm >> Okay. And tell us about your NISMA conference all state experience. >> Anybody want to start? [laughter] >> Um, well, I've been doing NISMA since my freshman year. Yeah. And it's just a very it's a great experience to like challenge myself to get better and better. And um challenging myself got me to where I am now,
003which is all state. So, I'm just I'm very excited for this experience. >> I've been involved with music since I was born, basically. Um, and so I've just been working for years and years trying to be the best musician I can be. And now that I'm going to All State in a couple days, it just feels like the culmination of everything I've done thus far is now just being put out to the rest of the state and it feels really rewarding. >> You do a lot of different things though other than just >> I do. Yes. >> Tell us some of the other things you do. I am a part of the musical every year. In fact, I just got out of my audition today. [laughter] >> Uh I'm a member of Select Choir and
004I'm the choreographer for Select. I'm a member of Wind Ensemble and I'm also a part of Stage Notes. >> Hi. Um so my name is Andy again and um I music has been involved in my life uh since I was little. I didn't have a big opportunity to do things like shows until I was in about middle school and my involvement in the community with music started with musical theater in 8th grade in case middle school and since then I participated in every musical opportunity I can whether it's being in a band or choir. I am in wind ensemble as well. I'm in select choir and I have done nisma solos ever since I was a freshman and um it really challenges you to be a professional singer and work in a professional environment and
005a lot of us are doing music based stuff when we graduate. I'm not but it's just a very big part of my life. I plan to go into social work but I want to see how I can include music and therapeutic work and that's very important. Um, I'm Ellie. Um, I've been doing music since I was little, like mostly am. Um, I started piano lessons as a private teacher in about like elementary, like first gradeish. Um, so then by the time I got to WY and started doing band and chorus and stuff, I kind of got a head start because I already read music and like most most of my peers were still learning that. Um, so I've always kind of been my ahead. Um, and they're all going for chorus. I'm not the only
006one for bands. Um, >> oh, sorry. Um, but I'm involved in all three of the bands at the high school. I'm in ensemble, concert band, and symphonic band camp. Um, I really enjoy music and I want to be a teacher when I graduate college. >> Miss Lane has applications. >> So, for those of you that are going to college for music, uh, just music instruction teaching or are you going for something beyond that? And where are you going? Do you know where you're going? >> Um, well, I'm not. So, I want to minor in musical theater at Jennio. I do want to major in uh childhood education, but I want that musical still with me. So, if that means like joining a choir or something like that, I would love to do that in my
007college career. I am planning to major in musical theater. Surprise, surprise. Uh, and I plan to get my BFA and then also get my mers in music education so I can combine both of my interests. And I don't know where I'm going yet, but I have submitted all of my auditions. >> I, like I say, plan to get my masters in social work. Like my mom, she's actually um getting her award right now for being such a good social worker, which um I'd like to follow in her steps because that's very important to me. I plan to be as involved in the community as possible. When it comes to music, I'd like to play in community bands. Anything my college has to offer, I'd like to do community choirs and still theater. I truly feel
008the most myself when I'm performing. So, I'd like to keep that with me till the day that I leave the earth. >> Um, I'm planning on majoring in music education. I haven't quite decided anyone yet, but tomorrow I'm going on a visit to Ithaca College and I'm having a private lesson with one of the clarinet professors and I'm going to sit on one of my on one of these classes. So, I hope I get into Ithaca, but if not, I >> didn't mean to put you all on the spot. I was gonna say it's hard to see you standing there without picturing Mama Mia all over the >> audition for what's the next >> So the high school is doing Spongebob the musical that will be in March and then in June we are doing
009sixth musical which if you don't know is about King of the six wives and their side of the story. >> Oh that's a great song. So for those that may not know like so my kids are music board you guys have been awesome role models to to my kids who are a little bit younger than you guys are. Um, so I've seen by county and I saw area all state. What makes all conference all state different? [laughter] >> So everything by county area all state all state is all chosen through our NISMA scores which is where we go in at the end of the previous school year and sing a solo and then uh for vocal we also site readad. I know for band we site readad as well and then also uh and you're
010graded you typically on a zero through 100 scale and depending on your score you get accepted into by county area all state and all state for all state majority of the people going all received a 100 >> on a level six >> on a level on a level six which is the highest you can do >> majority of students going to all state scored a 100 and they do accept 99 as well but majority [laughter] >> Hi Hey, [laughter] I was actually accepted as an alternate which basically means there's a lot of people who cannot do um the week that you know we have all state conference. So they basically and that's usually what 90 what 99's like our first or alternates and then if someone with my vocal part 10 or two says hey
011I can't do it or I would like to not do it then I step in and I was lucky enough to have someone step down their spot so I could come and I'm very excited. I wouldn't be too uh putting down that 99. >> Yeah, it was a lot of work. >> I'm very proud of you guys because um >> this is going to be something. You'll have to let us know. >> Oh, of course. >> But you know, come back up and just let us know what happened and how it went. >> Where is it being held this year? >> Rochester. >> Yes, you guys should all come. Seriously, I I had a friend that got in last year, Abigail Ping. She was the only one that got in last year. And when she
012came back, she said it was nothing like she's ever experienced in terms of performance, the space, the community, the music education you get from just being there a couple of nights. So, I'm very excited that we're able to experience this on such a big scale with three different, you know, parts of all state represented because >> you're treble choir, mixed choir, and then >> that's awesome. Oh, did great job. >> We knew they had stage presence. We just set them right up. [laughter] >> Thank you so much. Any any other comments or questions from I wish you guys good luck going to um all state. Did you have something you >> I actually I just I brought some statistics for you. [laughter] >> Um sorry I'm just running a little bit late. There's been a
013lot going on today. >> Perfect. Our timing is good. Um 5,725 kids auditioned for these spots uh statewide. 2599 were recommended and 823 statewide were um accepted into the groups statewide. So it's a pretty big honor for Watertown to have four of those kids as we're, you know, uh statewide competition with some pretty big schools from around the state. So we're really proud to have these guys. come back and let us let Mrs. know and she won't make >> and Mrs. I mean, some of you guys are probably collecting these at home to start to open up appreciation for sharing. >> You're welcome. Have a great day. >> Thank you. >> Good luck to all of you. >> Good luck. You know, us You guys want to get out of here? >> I do want
014to invite everyone to our holiday concerts that are coming up uh in the next week starting tomorrow as well. So, I put together a little calendar to let you know when they are where they are. Yes, you should wear. [laughter] Thank you for having them. >> I actually forgot about that. >> You're very welcome. >> You're welcome. >> You're very welcome. >> Thank you so much, friend of my welcome. This will be posted on the website. >> Thank you. >> You're welcome. >> Arrange that. Thank you guys. >> Have a great night. >> Thank you for having us. >> Thank you. >> Um we're at the first of our two public comment sessions tonight. We just want to remind everybody that at the public comment portion of board of education meeting designed to give members
015of the public the opportunity to address the board related to school district operations. The board will not permit a public session discussion involving individual district personnel or students. Persons wishing to discuss matters involving individual district personnel or students should present their comments and/or concerns to the superintendent of schools during regular business hours. All speakers to conduct themselves in a civil manner. Obscene language liable to statements and threats of violence will not be tolerated. It is not the practice of the board to respond during the meeting to questions posed or comments made by speakers. Therefore, while the board will certainly take any questions or comments you might have under advisement, we will not be responding to any questions. And I do want to point out we always take written comments. So without written comments or your
016own weren't able to attend the board meeting, please pass those on to Dr. Schmeagle or myself and we will respond likewise to those written comments as well. Um is there anybody that is here for agenda related items this week? Okay, that makes it easy. Uh, board and staff reports. Uh, item A, our external audit report. Good evening. Lori Pod and Lindy Hill for your external auditors for Bowers. Lindy's going to present do the hard part. >> Thank you. Um we have completed the audit during the summer season. >> Um after the audit was completed, we did have access conference with management. Um and we also have met with the audit committee members of the board too. Um so we will try to keep a little bit more brief overview tonight um for the full board
017um with the presentation. Obviously there's lots going on here at the school in the current year. Um you guys have lots of capital project work going on. Um a flood with some FEMA funding. Um also we're required to have single audit for your federal grant funds. We'll go through some of that information. Um so overall the packets you guys do have in front of you are about 120 pages. So the slideshow is all pieces extracted from that um which I'll reference page numbers but you can follow along um in the packet or on the slideshow. Um we'll go through communications highlights of the statements the footnotes or disclosures. Uh we have some graphs at the end for some visuals and then uh we'll go through instance of non-compliance finding and any management utter combination recommendations
018and have time for questions at the end. So the required communications you really did make it the hard part. >> This is a loose leaf letter on the back of your packet um talking about significant audit matters. So within that letter it talks about all of your accounting policies um which are disclosed in note one to the financial statements and there's no unusual policies. Um you have adopted all current gy standard which is governmental accounting standard board which is what you're required to follow for reporting. Um in the current year there was one new gazing standard Gatsby 101 relating to compensated absences that we have adopted um and reflected in the financial statements and then there are future gazing standards um in the next couple years Gatsby 103 and 104 um which will change a
019little bit of how the packet looks in terms of management discussion analysis um that will ensure adopted next year uh for Gazsby 101 and compensated absences in the current year. Um so that's the district's liability for compensated absences um for things like sick and vacation time that your employees have based on contract terms. So under the new standard um lead is attributed to services that have been rendered. It's accumulated or can be carried forward and it is more likely than not that it will be used. Um so there's new assumptions and things that go into the calculation um on what will be used this actual sick days um when employees will vest um and what days two may be terminated. um if they do not vest into their contract terms or get paid out those
020sick days um at termination or retirement. Um so in the financials we'll see kind of how that change um the total liability regards to compensate assets. Um that communication letter also talks about any significant accounting estimates that are integral part of your financial statement. So those things are experience next to piece with things like depreciation amortization uh based on useful lives of capital assets. there's present value calculations for leases. Um and then there's also actuarial assumptions in regards to both the pension information under Gazby 68. Um and the annual postretirement benefit costs or oped other post-employment benefits in regards to Gazby number 75. Um and also assumptions in regards to your compensated absences which I just mentioned under Gazby 101. Um the letter also talks about um any audit adjustments. So all entries and audit
021adjustments were corrected by management and material entries are attached to that letter. Um so current year uh material misstatements attached to that letter for your governmentwide um or full financials including a pool for a child victim's um supplement payment, other TRS deferred inflow adjustments. Um and then some minor adjustments within your funds. within the capital fund um general funds and final items and close out items um in those relating to projects um and the corresponding entries in debt service fund um and also in the general fund to approve June health insurance premium and adjust your fund balance for the appropriated amount within the 26 budget. Um overall performing art audit there were no difficulties performing the overall audit. There were not any transactions that lacked authoritative guidance or consensus. uh we did not have any
022disagreements with management and we had no known communications with any other accountants to complete our audit or issue our reports. Um the reports also disclose that overall there's limited procedures that are applied to the management's discussion and analysis or MDMA which is the first part of the statements. Um and the required supplementary information and then we're also engaged to report on supplementary information. Um so that's based on inquiries comparisons to prior year. Um and overall that information is reconciled with the overall financial statements. So the independent auditors report which actually starts on page one discloses within the report that management is responsible for the preparation fair presentation of the financial statements in according with the county principles. Uh generally accepted in the United States of America um and it's our opinion as the auditor to
023obtain reasonable assurance that the financial statements are free from material statement and issue our opinion um which is disclosed um on the first page. So overall it's an unmodified opinion. That's a clean audit opinion. Um, the best you can get sting that your finances are present in accordance with. Looking at some a few highlights before we look at the actual statements themselves. Um, so overall within your general fund, you had a change in fund balance. Um, our loss of about $2.8 million in the current year, which that did include a $10 million transfer to your capital fund. Overall, the district has reserves of just over $13 million at June 30th. that overall made up about 20% of your total fund balance. Um within your general fund expenditures and incumbrances came in about 12.6 million under
024the adopted budget for capital funds. Um you did have seven active projects with financial activity in the current year with total expenditures of about 6.5 million. Um there was a bond issued for 12 million in the current year to um provide financing sources for a couple projects. Um, and also you did transfer 10 million from your general fund into your capital projects fund. Um, at the start of the approval of the $110 million project, your special aid fund overall had revenues of just over 11 million in the current year, which did include $3 million of the education stabilization funds. Those are the co dollars. Um, that being the final years of those funds, uh, your school food service fund has had a positive change in fund balance or net income for the year of just
025over $157,000. uh leaving the pool school food service fund with ending fund balance of about 2.6 million. The first set of statements that we'll look at are your governmentwide statements. So this is reported on the full approval basis including all of your long-term assets and liabilities. Um so overall total assets of the district um of about 160 million increasing about 12% from the previous year. um outstanding liabilities of about 275 million which is down about one and a half percent from the prior year and we'll see the breakdown of that in a few slides. Um and the difference in your assets and liabilities in the related deferred impulse and outpost is your net position or deficit. Um so overall the district is in a total deficit of about 123 million. Um that driven by the
026other posting point of benefit liability which is an unfunded liability. So you have the liability with no asset driving that deficit. Um so if that was fact out we would have a positive uh net position of 123. >> Looking at the statement of activities and change in net position. So all the revenue and expense items on the full approval basis as well. Um overall total revenues just under 108 million up about 4 and a.5% from the previous year and expenditures of about 101 million. Um and then here on Jesse's governmentwide statements for the full approval basis, you'll see a special item for claim expense um of 2.1 million um that is the settlement payment that was acred based on the um reasonable estimate provided by the attorney um at issuance state um but is not
027recorded in your general fund in the current year uh because that was not currently due at June 30th when statements were issued. Um so overall in your um total governmental activities positive change in net position of about 4.3 million. Looking at the detail of some of those long-term items first for the asset side your capital assets or fixed assets are appreciated over their useful lives um which is disclosed in the footnotes. So overall your construction in progress quite a few of your projects completed in the current year. to going into service as building improvements. Um, with the remaining items for your districtwide $110 million project and flood costs remaining in construction in progress. Um, but overall in the current year, you had about $2.7 million of depreciation expense on these overall assets flowing through the
028statement we just saw. Um, and overall um just over $78 million of capital assets at the end of the fiscal year. on the liability side, short-term debt. So, this includes um in the prior year a bond anticipation note um that was paid off in the current year for your capital projects and then a rand which is a revenue anticipation note which was issued um to fund the costs relating to the flood. Um and overall in the current year there was about $626,000 interest paid on short-term debt borrowing. And on the following slide, your long-term debt obligations. Um so here the table summarizes um your serial bonds u again in the current year a $12 million uh bond issued payments made on all those so total outstanding just under 22 million at the end of the
029year. Um your compensated absences which we talked about with the Gazby 101 adoption did increase in the current year about 700,000 to just over 1.5 million at the end of the year with the additional assumptions um based on that standard change. Um, and then the other post-employment benefit liability, as I mentioned, um, that's an unfunded liability, um, of about $231 million, um, which is driving that overall deficit that we saw on your, um, full approval financial statements. Now, we'll look at draftable funds. So, these are those financials that you guys see internally throughout the year for your um, governmental funds, um, general fund, capital projects, the non- major funds. There are supplementary schedules which show you the full breakdown of that which includes six other capital projects, your school food service, extra passion, debt service,
030um, and scholarship funds. Um, so overall total assets did increase about 10% in your funds um to just under 84 million uh with about 57 million of that in your general fund, 10 million in that new capital project that's just beginning. On the liability side, the overall total um liabilities of 18.38 million um deferred inflow relating to the FEMA funding for your um flood capital project um that was not collected within 90 days of year end. So that's reported um as a deferred inflow rather than revenue. Um the overall asset plus liabilities is your um fund balance. overall total fund balance of the district of 64.3 million. Uh 49 million of that being in your general fund. Um and we'll see the breakdown of that funding in a couple slides. The next is your statement
031of revenue expenses and change in fund balance or your profit and loss statement. Um so overall total revenues increasing about 3% from the previous year um to just over 107 million uh followed by your expenditures uh with overall expenditures of about 104 million in the current year. In the lower part of that statement is your other financing sources and uses. Um so that's where you see the proceeds from the bond issued and the relating activity with that um in terms of bond issue issuance costs and the premium earned on that band. Um but overall a total change in fund balance in the current year of just over 17 million for the district uh within your general fund a loss of about 2.8 million which same thing we'll see that in compar to your adopted budget
032as well these slides looking at the breakdown of your fund balance this is disclosed within the footnote to note 11 um but here you'll see the full breakdown um by fund and by categories. In your general fund, you have restricted fund balance, which is all of your reserves that you hold. Um, a total of about 13 million uh with three and a half million transferred into reserves in the current year and 10 million moved out to your capital project fund. Uh, and then assigned fund balance. Um, you have outstanding purchase orders or incumbrances which carry over to next year's budget for general support and instruction. Um, and then you used about 12 million of your fund balance to balance your 2526 budget which is presented as a signed fund balance. And then that leaves you
033with unassigned fund balance in your general fund of about 23 million. Um and then on the following slide, we look at that in terms of the unassigned fund balance uh with the real property tax law calculation which is supposed to be 4% of your subsequent years budget. Um so based on your 2526 budget uh 4% of that would be about 4 million and 23 million is in unassigned fund balance which comes out to be 22.27%. Um in the graphs we'll see that over a 5-year trend um that is down slightly from 24.75 in the prior year. Um being that it's exceeding 4% that's what's driving the instance of John compliance um that we'll talk about later on as well. Looking at your general fund per budget versus actual. Um so this is based on the
034voter approved budget. Um so overall um total revenues prior to your appropriations um of fund balance and carryover incumbrances I'm expecting revenues of about 88 million where actual revenues came in just over 90 million. So exceeding your budget um by 2.8% on the revenue side or about 2.5 million. And on looking at the expenditure side, um similar overall the budget was adopted with expected expenditures of about 107 million. Actual expenditures coming in about 93 million. Um so overall expenses 12.6 million under budget which is 12.87% of the budget. Um and similar in the drafts we'll see that um with some fiveyear um data and comparison comparing to industry trends as well. The next schedule is your schedule of capital projects fund. So in the back of the statements required disclosure and full summary of all
035the active capital projects again with seven projects going on in the current year. Um the top five they are more completed and closed out in the current year which is driving down um to zero fund balance. Um so going into the next fiscal year you have that $10 million districtwide project um which you have moved 10 million in there. Um so sitting at a positive fund balance but as that project going through capital projects will sit at a deficit um until the end of the project when you do issue serial bonds um as the revenue source. The next section of the report is in regards to your single audit. So in the um bound packet that you have this is separate um in the back and those are stamped as draft tonight. Um the compliance
036supplement was not available that we have to follow to issue report on that for 2025 during um our audit. There was only a draft from the government um that was just released um early last week. Um so we're in the process of reviewing that um and comparing to what we use for testing. So within the next week or two, we should have final reports. Um again, no changes in the numbers that you're seeing in that draft report in the packet. Um we shouldn't have to change any of our tests so that we could not issue that until that complant supplement was issued. Um, but overall since you did exceed $750,000 of federal expenditures, uh, you're required to have a single audit. So that's compliance testing on your grants. Uh, this year we were required to
037test four programs. So we tested the title one funds, impact aid, um, the FEMA funding, which is hazard mitigation grant funds, and your child nutrition cluster. Um, so overall, um, a total of about 11 million of federal expenditures. Um, testing those four programs, there were no compliance findings. um to report through your single audit in the correct year. And the last section um also we review and test your extra classroom activities fund. Um so these statements in the back of the packet as well. Um the audited statement of cash receipts and dispersements is presented on the cash basis. Um so overall there is significant cash flow um in and out of your extra classroom with total ending cash at the end of the fiscal year of about $145,000. Um but similar to the financial statements
038of the district, we issued an unmodified opinion uh which is a clean opinion on these statements. Uh when no significant findings um on your extra classroom activities so adequate controls are in place um and really monitoring um those funds that the parks are holding and um moving around during the year. The next section is a few graphs. So this will show you five years of historical data of the district and then also there's an industry column. Um so that consists of 15 other schools that Bowers audits um all within Jefferson, Lewis, and St. Lawrence County. Um obviously some smaller, maybe larger than you as well. Um so the first is your general and program revenues on the full approval basis. Um obviously pretty consistent overall year-over-year and in line with the industry that state aid
039is your largest revenue source with property taxes. Um trailing behind is your second largest revenue source. um which overall based on your total revenues increasing by percentage wise. Your property taxes have decreased slightly percentage-wise but increased um dollar-wise over the last five years. On the expenditure side, um fairly consistent again over the last five years and right in line with the industry data overall um instruction being the significantly largest um area of expenditures for the district. The next couple drafts will look at your overall fund balance. So your um general fund unassigned fund balance as I mentioned is the driver of that real property tax law percentage. Um so obviously any increase in your dollar amount of unassigned fund balance will increase that percentage. Um, so you see the correlation here. Um, over the last
040five years, your total unassigned fund balance dollar-wise has increased. Um, and also we're seeing that percentage increase um, in comparison to the industry. Um, in the current year of those other 15 schools coming in at 7.70 or so. The next two still comparing your fund balance on the left hand side is your restricted fund balance, but those are all the reserves that you hold and then on the right side your total overall fund balance in your general fund. Um so as you can see on the lefth hand side you have been funding your reserves over the last four years um significantly increasing those um the decrease from 24 to25 again is shifting that 10 million out of your general fund into the actual capital project um that voters approved back in May. Um but overall
041your total fund balance um has significantly increased um over the past five years um as you can see there um for the status funds. Um and the last one is looking at your general fund budget as we saw on the schedule but here visual. Um so on the lefth hand side the revenues and the right hand side your expenditures. Um so overall the revenue variance as a percentage of the adopted budget. um revenues coming in exceeding the budget by about 2 to 3% um on average the last couple years and really in line with the industry data um on the expenditure side expenditures coming in under budget by about 13% in the current year um compared to about 8% for the industry um so as I mentioned earlier with your single audit there's been co
042dollars too um over the last um four years or so during that period um of the pandemic that a lot of costs were shifted out of your general fund into your special aid fund um which are slowly trickling back in and effective next year will all be back fully into your general form. So lastly, we'll go through the instance of non-compliance and management honor comment findings. Um so the instance of non-compliance is required reporting under the government auditing standards um and reported in the schedule of findings and responses in the report. Um, as I previously mentioned with the real property tax law, so this is in regards to um, the unassigned fund balance exceeding the 4% limitation um, and our response there to continue monitoring that with your long range reserve plan um, to address
043the property tax law. And there's also management response um, and information on their plan for that. For the management owner comments, these are more housekeeping items um, that are opportunities for strengthening internal control. Um we have four comments in the current year similar we have a comments recommendation and there is full management response there as well for each. Um so the first non-compliance with federal regulations in terms of the fund balance in your school food service fund um overall there is excess fund balance of about 590,000 at the end of the year um which that is exceeding six months um worth of expenditures um on average in your school food service fund. Um so monitoring the M insurance plan um identifying a multi-year plan to invest in substantial equipment items um and upgrades in the
044coming years. The next is general journal entries. So during our audit process, we review internal controls and test um manual journal entries. It was noted there's a lack of control over process and recording of journal entries uh with in terms of segregation of duties being um with any entries being prepared by the assistant superintendent um not being under dual control. So recommendation that there is a dual control and review process over all of those entries um and maintaining reviewed which um since completion reservoir are receiving those within the monthly caps for reviewable. The next comment was in terms of the reserve plan. Um so the district honestly is holding various reserves within your general fund. Um those being approved by the board of education for use and funding throughout the um fiscal years. Um during
045audit process the district did not have a written reserve plan to support the current reserves um which were in place and approved by either voters or the board of education. So recommendation for a written reserve plan. Um so at minimum that could be reviewed and updated and approved annually and that defines the purpose recommendation funding levels targets um and also the current year funding um plans or use of funds and approved changes in the future years for your reserve funds. Um so really it's a multi-year financial plan um to assist with budgeting um and financial management of the district. um as a letter says that um our report has been prepared the board has approved a policy back in October. >> Well, that's what in terms of capital projects you guys did have a lot
046going on as I've mentioned a couple times with capital projects. So, in the current year looking at the voter approved $13 million project, there were two contractors that had outstanding balances on approved contracts. Um, when the district personnel assumed or the project had been fully completed um upon inquiry to these contractors during the audit process, additional payables were noted as unpaid and entries were required um to complete and pay off the final amounts for the contracts. Uh the final cost reports for that project had already been filed with the state education department. um based on contract amounts and not actual amounts paid to the contractor per the district's general ledger. Um so overall there was controls lacking to ensure um that each contractor is paid within the capital project uh based on the full award
047contract amount and work performed and the um financial information in the final cost reports reported to SVR in agreement with the district's general ledger. Um so overall a recommendation to review the overall project management process and ensure there's controls in place uh monitoring contracts um closely for cutoff and assuring specifically at year on all um approval items are recorded for services performed by those contractors through June 30th um and also when final cost reports are being prepared the district signing off on those for submission to SE um that they are reconciled with the district's general ledger and financial records and then for that comment as well there is management's respons are some hands there. Um but they will review that with the fiscal advisors um ensure our insurance controls and improvements made. Um and then
048the assistant superintendent will continue um and be responsible for reviewing the capital projects and the related contracts and reconciling those um with the general ledger upon submission of any final cost reports. >> And then the last little page kind of a value ad for services from Bowers and Company um for additional services you performed in the current year. Um obviously with the Gatsby ced theater coming in that was um a hall to adopt that and then review all districts contracts um and how that comes into play with the calculations of compensated absences. Um so assisting through that process. Uh we consult with the district and officials um throughout the year when questions um come up as well. Uh we also do calculations and amortization schedules for leases which is required reporting under Gaz 87. uh
049the capital asset listing, we maintain that for the depreciation calculations for financial statement preparation as well. Um and then also once the single audit is able to be um submitted, we also do all the data input for the data collection form um which is the submission of that single audit to the federal audit clearing house. So we take care of that for you. Um so kind of our value ad services and your external auditors. So, thank you to the business office and uh the report for the assistance uh with the audit process and um any questions. >> It was better this year than last year. did have a so much question but regards to the unsigned fund balance just I know it was mentioned in the management comments but maybe if we could provide some
050context about philosophy there >> actually in B's report we're going to actually cover that piece >> questions have to experience his first audit before >> thank you so much for your time we appreciate all Thank you very much. [laughter] >> If there's no objections, I'd like to take item F. Breeze report, move it uh to the top right away. >> Absolutely. Um it's going to be a little wordy. Um so I apologize. I'll move this slow as I can be with that. Um, as the auditors, sorry, as the auditors have reported, our fund balance is currently sitting at 22%. It is down from 22 24% from last year. We are very well aware this is still well above the state's 4% limit. Um, we recognize this and are actively taking steps to bring that balance
051down. At the same time, there are several important reasons why maintaining a stronger fund balance is necessary at this point in time. Uh we'll start with revenue volatility. First, we're seeing some significant shifts in revenue. In 2024 25, our revenues came in um a little over $2 million above budget, largely because of the higher interest earnings. During um during the pandemic, interest rates had skyrocketed. Um the summer of 2024, interest rates in IFS were about 5%. um that has since dropped dramatically in the last year. Um so we're expecting those revenues to decline. Um it is temporary revenue and the budget will have to be adjusted going forward to reflect that change in revenue. Um state aid growth that is also diminishing. Um we went from an 8.77% increase in the 2425 fiscal year. That
052was year two of Governor Hokll making all the districts in the state whole for foundation aid. Um for the 2526 year we saw a 3% increase in state aid and at this point in time we're expecting 2% for a 2627 fiscal year. Um it's very important to realize these increases are nowhere near enough to keep pace with inflation at our rising operating costs. Uh the current inflation rate is sitting at 3.2%. If you look at different areas according to the CPI index, um food and groceries is at 3.5 and energy costs are over 5% inflation rates. Um additional revenue challenges that we are facing ahead. Um in 2425, the board did vote for a 0% tax levy for the district. Um as we've mentioned many times, um that's going to cost the district over $6
053million in the next five years. Our allowable levy increase for the 2526 year was maxed at 2.44%. 44%. Uh federal grants, specifically the DODEA grants, um with the change in federal government, there was concern that the DEA grants will go away. They will be once the grants are expired, they will not be renewed. And that's about $2 million in funding that we will lose. And of course, the universal free meal program that Governor Hokll has implemented, um that's guaranteeing that all families will receive a free meal at their district. That leads to fewer families completing the free and reduced lunch applications. And the fewer number of those applications that we receive, it appears to the state that we're not as poverty in a poverty situation as we realistically are. So that affects any grant opportunities
054that we could have had and that could affect our state aid down the road as well. Um from the expense management side um both Kursa and ARPA were used across the entire state um to support salaries and benefits. So that is pretty much how as the auditors have shown on on their graphs that's how the fund balance grew over the last four years. All the salaries and I shouldn't say all a majority of salaries and benefits were were supplemented by the these COVID monies and the district district's fund balance grew as a result of that. Um and as part of our correction corrective plan, we're take we're tightening up those budget controls for the 25 26 year zero going forward. Um so we have we no longer have those federal grants that are going to
055be eaten up the salaries and benefits and there were some areas that we talked about during the budget process last year that seem to have a little bit more fluff than others. Uh so we're tightening those up to be a more realistic and accurate budget while also trying to be responsible to our taxpayers. um the rising cost again during our budget presentation last year that for 2526 we saw some significant increases. Um liability insurance itself went up over 40%. Electricity itself is up 10%. Uh we had a new transportation contract implemented and those increases were anywhere between 13 and 16%. Um and of course we have contractual salaries, retirement contributions and health insurance premiums that just continue to climb. And um these are not choices that we make. These are mandatory expenses that we are
056obligated to provide. Um looking at um the 26 27 fiscal year um we're expecting electricity to increase at least another 10% n natural ga natural gas will increase as well. ERS contributions are going up another 2% to 21 and a half% for tier four um employees. Health insurance costs are expected to significantly increase over at least the next two years. And of course with the CBA settlements um we have no idea how that's going to affect our liability insurance payments for next year. Other things Bri when we were speaking about that when she put up on the screen the 22% in fund balance piece that doesn't demonstrate what we paid out with CDA cases >> significant >> um some cash flow requirements that we need to keep into consideration um state aid payments they're heavily
057concentrated in various types of times of the year a large portion of that is actually received in March so um you can have a gap of almost six months of getting a really large state aid payment um until after September when school starts and teachers are getting paid. So to operate smoothly during these periods that we're not receiving state aid um and of course you have the upcoming $110 million capital project the district it's in the best interest of the district to keep healthy cash reserves. Um of course as we've seen these past few years too we've had a lot of unexpected events. We've had the flood um the wall that blew out over at um over at North and of course again you know the CBA pieces that we're experiencing. um actions that um
058the district is taking to um reduce the fund balance. Um even with these pressures, we're taking concrete steps to bring the fund balance down in various ways. Um as you saw, uh we increased the contribution of the fund balance from $7 million to just shy of $12 million for the 2526 fiscal year. Um we're are investing in one-time capital projects and these are projects that we would do not receive state aid on. So that would include the Massie building which the building itself not even the garages the building itself needs a minimum of$1 and a half million dollars just for safety and that we're talking about the outside of the building with the steps and so forth. Um the north basketball court is asking for some renovations. Um the tennis court return wall was brought
059up in today's FAFS committee meeting and construction of ADA compliant playgrounds and I know that's been brought up at the last few um board meetings. And of course during the budget process this year, we're going to um review and uh resize our reserves as um as necessary for the district. That was one of the things that um Dr. Smeaggel went to Dr. Rick's conference uh last week and one of the things that Dr. Rims is amazing. He mentioned that your reserves need to reflect the size of your district and our $2 million IT reserve for the size of our district really isn't sufficient. So we should probably take a look at that and maybe do a new IT reserve or something like that going forward. Um ultimately >> looking at our heavy equipment that cost
060when that breaks down the road or maybe replacement plan. >> Yeah. Um our recommendation is um approval of the audit report with recognition that management is fully committed to reducing the fund balance to compliant levels. At the same time, we must maintain enough financial stability to navigate declining revenue growth and rising costs. I'm sorry that is wordy but hopefully I helpful I think everybody. So is it safe to say that we would be applying considerable amount of this to our budget next year? >> It would be safe to say yes >> 12 million but this year so it might be at least that or more. >> Yeah. Um and one of the things I want to provide for the SAF committee is um in the past I've always tried to do a monthly fund balance
061update. It's easier with a smaller school. Um, I can't do that just yet because I'm still waiting on the final state aid runs to come out and hopefully at the January meeting I'll have that provided for you so you can see where you stand as of that point in time. >> No, that's sort of one time fix every time you do it. So, how do you catch up? >> Okay. Um, when you're all when you're contributing to your fund balance, you're also protecting your fund balance in your budget. So, we do have areas of contingent money sitting in there to protect it. Um, yes, you know, okay, we're going to spend $5 million, but you also got to make sure that as much as much of that as possible is protected in the budget to
062keep you consistent and stable throughout throughout the years. And of course, that is exactly what we're going to face over the next three, four, five years. >> I think the plan that we were looking at, it's like a three-year plan trying to get closer to what the state requirement is. I will say that 4% is extremely low when you're looking at it. I think Benona spoke about it when looking at capital improvements that you're borrowing. The lower that percentage is, the higher the percentage rate uh when you're going out to capital projects, but we know that we want to get more in alignment. Um I think last year the board's heard that we took a lot of salaries out with grants that ended um with the co dollars and with Joea grant going away. If
063we're sustaining those programs and those staffs, those salaries of two million are going to have to be moved over to the general fund. So more of that will level off over the next couple years. I think the other thing that Bri that we had on our notes that I think we skipped over was when you're looking at last year with the that we had many more staff positions last year that were vac and not filled than we do this year. We've had his office has done a better job making sure the positions that are open are getting filled. We've taken more proactive steps. The other thing that I would like to highlight uh since I've been here we've had three business officials. Um so I think the more consistency in the business office and the
064systems and procedures that are put in place I think we will be in a much better place. >> I like um one of the reports that we were pulling together. It word it really well the fund balance crew because of the co money and it's a co relief grants basically created an artificial situation and I think it's pretty accurate in all districts and that's not just us. >> Do you estimate what a financially responsible percentage would be? I would say 10%. And fiscal advisors would agree >> that I went to a NISPA. >> Yeah. >> Financial. That's what they said, but I wasn't sure what the plan was. >> And if you think about some of the districts in our region that rely heavily on impact aid with the government shutdown, those districts did not
065receive those payments, but salaries still need to be paid. And so having a healthy cash reserve, but I think about the north situation, we couldn't have predicted that the wall was going to be knocked out. when it was knocked out, we could have predicted that they were going to have to take it down to the foundation. We could have predicted or maybe some people say we could have predicted the high school flood, you know, being to the extent to which it is. So there are there are things the CDA cases and those millions of dollars. I think having those reserves positioned because other districts that don't have that that are living at that 4% some of those districts you know you'd have to go out you know rene [clears throat] or or borrow a a
066rand uh or you know another form of tax anticipation note in order to cover those unanticipated expenses. um you know and they did increase some of those to 30-year loans, but then you're putting that burden on the taxpayers. Not only the cost, the true cost, but also the interest rate over those 30 years. So, I think in the next three years is what B and I were talking about today. In the next three years, we're going to see our you see that fund balance go down for a more reasonable rate. Um, we did mention in the FNF committee today, um, you remember back when we talked about the capital projects and we looked at our building condition survey, the the amount of projects that this district needed for just high priority items was over 220
067million. Um, we're hitting it at 110 and also that had a zero tax impact to our community. Um, we opened another $15 million reserve because in eight years we'd like to start, you know, today Bri and I were talking um to have a meeting to schedule the next project when this one ends in eight years. Um, so all of those things I think are going to help. But what we're looking at doing is looking at that high priority list, prioritizing those, asking our architects to go back out and give us true costs on those items. um so that we can look at what we're looking at and then have the board sit down um beginning with the FAF committee and then bring it to the whole board so that we can prioritize what are some
068of the things because with the fund balance what you don't want to do is allocate that to salaries because it's meant for one time expenditures >> and so we need to look at those one-time things >> we've got I was talking FAFSA committee meeting today keep forgetting the a uh the FAFSA committee meeting today we were talking about north for example it's one of our oldest buildings in the district. Um, and the mortar in that building has bricks that could be potentially falling out very soon. Um, and that unfortunately with the $20 million worth of work that is going to be done in 110, it still is not enough to even touch some of those things that need to be done when you're looking at HVAC, roof, and windows in that building. So, we're excited.
069We do believe that we're confident that we're moving in the right direction. Uh but we also want to um one of the things that bars and companies presented was the $2.5 million in unanticipated earnings. We're excited that we earned those funds uh for the district and the taxpayers. Um but we want to be mindful knowing those rates of 5% are now down three%. So those earnings are going to decrease significantly. >> Questions for welcome. Thank you for your graciousness there, Kelly. FAF committee report earlier this evening started with a couple of virtual presentations from Anthony Polardi um from Questar. The first of which was an internal audit report. Now this was from it's old data due to the timing and scheduling of this but um 245 school year. The grants however were actually 23.4 and
070a lot of the um the recommendations have been alleviated and corrected at this time. We went through overview or went through an overview observations and recommendations. We then did the same for risk assessment from last year. Um shift [clears throat] a little bit into the internal report for next year and decided on fixed assets inventory for a recommendation to director of savings. Jim going to talk about the $110 million project updates on NARTA and FEMA. The first round FEMA which is the clean up they're awaiting reimbursement and the second round which is the mitigation. We're waiting final approval [clears throat] on um the director of facilities went over a few items. messy garage condition repairs, budgetary concerns, snowplow, loader training that was complete by field operators about three years now. Then concluded with a tenants
071course return wall discussion on that which led into a discussion kind of on the expense of a project versus the priority of the projects. That's it. >> Thank you. Col. Um the one comment I would add is that when you look at these audit reports that they say 23 24 school year it's a little cluster when you're waiting two years later. Um so we did uh speak with our auditor today to see if we can bump that up um and have it later in the school year so it looks more relevant. So we'll be working on that in the future. [clears throat] >> Superintendent of schools report Dr. Vmeel. >> Okay. Um, the first thing that I would like to say is a huge congratulations to all of our students and crew uh that participated
072in Elfk Jr. Um, I got to see the show three times and they did an amazing job. It's always interesting to me to see what they do from the first show to the second show to the third show and how much money I end up spending at on session. Uh, but a huge congratulations to our director Rachel Howard uh and and all of those other staff members. many staff members volunteer to support that initiative and Rachel and and her efforts. So I want to congratulate them. Uh the next thing I'd like to mention which is a positive um as Steve Todd was retiring we said we really would like a legislative uh body at Boseis um to start working with our our politicians and so I have asked to serve on that committee and so
073along with three other superintendents in our region. So we're excited about that. We've had our um first meeting already with Tenny's office. Um we're looking to meet with Stfonics office and Walex and we're going to continue moving throughout both state and federal. Um so we're excited about that. We met on um Monday of this week and had the opportunity to eat in the culinary arts room. It's awesome to see our students and the hard work that they put in. Um the pride on their faces they were serving lunch to Stanford and ourselves was great. They had us listed on the board as VIP which felt great for the moment that it was up there. Um, the other thing that I want to mention, um, and this has been on my heart for the last couple
074of months, and so I'm going to go ahead and say it, um, and I don't have an attorney here very quickly. So, um, there are a lot of times that, uh, the public or the media reach out to me for comments. Um, and there's a lot of comments that I would like to share. Uh, but there are comments that I cannot share. And I would like to share why. Um, when I take an oath in office for the superintendent of schools or any of the board members that are sitting around this table, we take an oath of office for the fiscal responsibility of our taxpayers in our community. Sharing some of the comments and I know that the public so oftent times says that it's a lack of transparency. But by sharing some of these
075comments, we are um not protecting the parties involved, both parties. Um, and by doing that, we would cost our taxpayers more. So I would like to just share that sometimes that there are questions that are asked that I have to say that I'm unable to comment and I just ask that you trust that process and when we can I promise you we will communicate. Um the next thing that I wanted to share um is I had the opportunity as Brie mentioned that I had the opportunity to attend the state finance consortium. I have to say I learned more in that one day that I learned in my entire superintendent development program when it comes to school finances. um learning new things and what we can do to be fiscally responsible and to protect the taxpayers
076of Watertown and all of our towns is strictly important and I want you to know that we we take that opportunity. I appreciate the board uh sending me to professional development to continue growing as a self. I think one of the most important things we can do for our students to show them is that we are continuous learners oursel and um the minute I was at that um presentation and training I had the opportunity to call Michelle and kind of brag about some things that I learned and also bring so we're going to put some of those things uh into first. So I hope that you're excited about that. And then I would like to end on a a positive note. On December 12th, uh we are having the opportunity um last year we had
077a board member Jason Harrington who encouraged the district to participate in the Christmas uh holiday parade and the tree lighting. This year the Watertown City School District will be joining forces with the Watertown Education Association to do the same thing. And I want to give a huge shout out to Trish Lin Decker for planning to decorate the bus. This year we will have a bus and the parade to hopefully successfully assist our students for boarding and getting to their destinations, but we will also have one of our new bands uh that the board approved and the taxpayers approved in our budget. So, we're excited that will carry our music and I ask that you join us on December 12th at 6 PM to celebrate the holiday season. Thank you. >> Thank you. >> Item D,
078assistant superintendent for instruction lady. Good evening everyone. We just have a few things to share. Our middle school scheduling committee met twice in November to discuss and develop recommendations for the 2627 school year and we want to base those on the needs of our students and create a supportive and effective learning environment. I want to thank Principal Katie Book and her team for their thoughtful collaboration on this important work. Uh the reading league continues to provide valuable support as our district aligns reading instruction with the science of reading. This week they are visiting all of our elementary schools, our K4 elementary schools to offer guidance and support to our teachers. They let a full day training for our special education teachers yesterday and will pro provide a full day session for our reading teachers on
079December 15th. Our teachers are doing an outstanding job in the support. Also, today is special education day and I want to take a moment to recognize our students, their families, and the special education staff who support them. Our students work hard every day and their families partner with us in meaningful ways. We are also grateful for the dedication and care of our special education teachers and support staff they bring to this work. >> Assistant Superintendent for Personnel and Student Services. >> Thank you. Water City School District continues to benefit from our partnership with the North Country Family Health Center. The North Country Family Health Center provides on-site primary medical care, immunizations, physical, behavioral health counseling, and school-based dental services. All students are eligible for these services regardless of insurance status with parent consent. During the
0802425 school year, the North Country Family Health Center served over 2,500 students in our district and completed more than 10,000 medical and behavioral health visits. Students access services an average of five times through out the school year, significantly reducing time away from instruction and ensuring timely support for their physical and mental health needs. Dental services also had strong participation across the district with over 1,000 of our students receiving dental health services at WY Ohio and North which services students from Starbucks, Sherman, Nick, and North. We appreciate the North Country Family Health C Center's continued partnership and the meaningful impact the services have on our students and on the district's strategic priorities. DEA's law requires New York schools to provide annual instruction and training on recognizing and responding to sudden cardiac arrest. Beginning January 20th, 2026,
081all students and staff must receive age appropriate training and school safety plans must reflect this new requirement. The law emphasizes public recognition, media action, and increasing awareness to help save our lives. Here in the Watertown City School District, all of our staff and students are receiving training during the month of December. And finally, we extend our sincere gratitude to our special education teachers, support staff, and related service providers. Your expertise, dedication, and unwavering advocacy ensure that every student is seen, supported, and given the opportunity to thrive. Thank you for the extraordinary impact that you make each day. And I have to say I'm truly inspired by our four students who spoke earlier. Um, and especially inspired by the fact three out of four of you want to be teachers. Hopefully they come back home here
082in the Ltown City School District to educate the next generation of our our students. >> Thank you, Michelle. Item three items for consent agenda. >> Resolve the consent agenda items A through F. Hereby approved. >> Motion, please. You got a second discussion. All those in favor? >> Motion passes. Sorry. Any oppose? Motion passes. Getting ahead of myself as usual. Uh agenda item four items for board action. A approval of external audit and collective action plan. We saw that the annual audit of the school district as prepared by the firm of followers and companies CPAs for the period ending June 30 205 and the corrective action plans associated there with approved motion and Randy discussion health is always a good thing. So nice job for each to you and your whole department. >> We'll do it
083without just a reminder that the single audit approval will be at a later date. >> Absolutely. All those in favor? >> Any opposed? Motion carries. would be approval of internal audit and annual risk assessment. >> Internal audit and annual risk assessment for years and executive action plan associated there with is accepted is approved. Motion please. Melanie has a second. Thanks. Discussion. All those in favor? >> Any opposed? Motion carries. >> C. Approval of personnel report. >> It resolved that upon the recommendation of the superintendent of schools, Dr. Larry She, the board of education hereby approves the following. Resignations, retirements, leave of absence, appointment term, non-robationary instructional, tutor after school, appointments, permanent substitutes instructional, substitutes, non-instructional motion, please. A second discussion. All those in favor? Motion carries. Item D, approval of a K12 assistant principal. >>
084Resolve that upon the recommendation of Dr. Larry Sheet Schools, the appointment of Kristen Shepard as K12 assistant principal in the district. It's hereby approved. >> Motion to second. >> Discussion. She has a All those in favor? Any opposed? Well, no. Item E, approval of independent athletes. >> Resolve that five General Brown students are hereby authorized to practice and travel with the Watertown High School track team for the 25.6 season. The athletes will compete as independent under General Brown school colors. Tina had a second discussion. >> Yes. >> As far as I do track football. I remember that track. I remember when that track was Cinder. >> A lot. I got in trouble at football practice a lot. >> I was imagining that. All those in favor? Any oppose? Motion carries. Ask approval of club advisor.
085uh resolved that the appointment of Thomas Pantino as extracurricular advisor for the Watertown High School Ceramics Club for the 256 school year is hereby approved. >> This is not a new club. Okay. Uh motion please. Tina and a second discussion. All those in favor. Any opposed? Motion carries. G. Approval of an anonymous donation. We call that an anonymous donation for several new gently used winter clothing items in uh boots to be available to all students at the Watertown High School in the get ready room with an estimated value of $750. This donation is designated for district for the students at Watertown High in need um during the winter season. It is gratefully accepted and approved and will be acknowledged in writing. Motion, >> please. Tina Randy discussion. It's the appropriate time of year whether we're
086supposed to show. >> All those in favor. Any oppos? Motion carries. Item H. Approval of a donation with a donation of $42 helps schools program be accepted for Ohio Elementary. This generous contribution will allow the faculty to purchase food items for holiday meals to support Ohio elementary families in need during the holiday season. The board gratefully accepts and approves this donation which will be acknowledged in writing. >> Motion please. >> Second discussion on generosity. All those in favor? Any opposed? Motion carries. Uh item I, approval of an educational trip. >> It is all that the sports student trip as presented to the board is hereby approved. >> Motion Tina and a second discussion said at the last board meeting with Heather, myself, we're still excited. All those in favor? Any oppose? Motion carries. And our
087add-on item J. Approval of a CR. >> Whereas the board of educations, the Watertown City School District has considered the effect on the environment of the proposed 2526 capital outlay project work including but not limited to the following. The 202526 capital outlay project consists of interior accessibility improvements and finish upgrades at North Elementary School. Whereas the board has reviewed the scope of the project and has further received and considered the advice of its architects with respect to the potential for environmental impacts resulting from the proposed action. And whereas the board has reviewed the proposed action with respect to the type 2 criteria set forth in NYCRR part 617.5C now therefore be resolved by the board of education as follows. Number one, the proposed action does not exceed thresholds established under 6NYCR part 617, the state
088environmental quality review labs. Number two, the board hereby determines the proposed action as a take two action in accordance with the SR regulations. Number three, no further review of the proposed action is required under SRA. Number four, this resolution shall be in effect 20. >> Just update the board on this one. This was one that we had advertised to the voters last year. Um, this capital outlay project and it includes indoor accessibility for students at North Elementary School. >> Motion, please. Tina and discussion. >> All those in favor? I >> opposed. Motion carries. Thank you. Uh we're at the second home and count session for our meeting tonight. This is for non-aggenda related items. Is there anybody that would like to address the board for non agenda related items? Items for discussion and information. We've
089got the public participation in board meetings policy. Um, I'm going to turn it over to you, Tina, just to discuss what the changes are. Um, so we've got them. And for everybody that's watching at home, there is a copy of this uh proposed policy uh on the website. >> Um, well, I think that the only the biggest change that we did uh was the three minutes. Um, each person has three minutes to speak. Um and then you know as it says in here each individual speaker will be limited to three minutes each during respective comment periods and individuals may not delegate any remaining time to other speakers. Comments during the first comment period will be limited to matters on the agenda while comments during the second comment period will be limited to other school related
090matters. Board will not permit in couple sessions discussion involving individual counseling, school district personnel or students. Persons wishing to discuss matters involving individual or district personnel or students should present their comments and or concerns to the superintendent of schools during regular business hours. Speakers have to conduct themselves in sub manner language li. Thank you. threats of violence, statements advocating racial, religious, or other forms of prejudice will not be tolerated. So that was that was what we added. Um for that really does look like language to me. Yes. >> Yes. Because we have the two um the public portions um one is agenda related, one is not agenda related. So that seems like it's the same >> mostly. Yes. >> Yeah. The only the significant change in one would be that it added the word wave.
091So the board has the authority to wave public comment or extend it which extend was our policy. >> Yes. So that's all the policy just trying to clarify what the current likel was really thought. >> I think it's a reasonable change. I think it's in in uh following what we've seen at city council, what we've seen at the county ledge. It's not unreasonable. I think anybody should to present their thoughts and concerns uh to the board within three minutes. And as as I said before, everybody always has an opportunity to provide written comment to the board at any point. So whether they attend the meeting or not, I think that's an important piece too is not everybody can make it to a board meeting because of obligations. They still have the opportunity to address the
092board or the superintendent. of students on par with local districts. Um I can't speak for all of them. I know a lot of them do have time conraints on um individuals comments for public policy for public comment. So um I think it with districts as well. It's a reasonable compromise and I think that makes sense just in ter of our business without restricting it too much. So I'm thoughts for you already established your sleep schedule. [laughter] >> Okay. So, this will represent our first readings and then this will be on agenda for vote next time around. Right. technically. Yes, you don't want to get on Ry's bad [laughter] and I'm glad I didn't know they've had the opportunity to see it this time and they'll have the opportunity to see it as part of the
093agenda. That's fair. I I think it's the right way to do business. Absolutely. All right. There's nothing further on the policy. Okay. Upcoming dates. We have an early dismissal on Thursday, December 11th and Friday, December 12th for K12 parent conferences. Um I've seen the teachers reaching out to parents. So please make sure um you're on Parent Square if you plan on having a conference and reach out to your child's teachers. policy committee meeting will be Tuesday, December 16th at five o'clock. We will be at Sherman Elementary School, followed by our regular board of education meeting uh at six o'clock. Uh and then I do want to share because Mrs. Fon took the time to do it. If you're interested in great great holiday music, Nickerbacher's concert is on the 3, North Elementary on the 3.
094Sherman will be at Watertown High School on the 3. Ohio will have theirs on the 4th. So that's all this week for anybody at home that wants to hear our elementary um those groups of elementary students. Case will be at Watertown High School on the 9th. WY at Watertown High School on the 10th and then the Watertown High School holiday concert on the 11th. And all these dates are on the school calendar if you're looking for specific times. And then we will finish up the holiday season on December 15th with a Starbucks concert at 6 PM and on the 17th with Ohio also at 6. So don't for December 12th for the parade. So um filled with holiday music. >> What's that? >> I can make you walk in this year. >> Um all right.
095Um going around uh the table. Randy, can I start with you? I don't have much to add except uh send this to you privately, but I want to say publicly I really appreciate um the job you're doing as president. It's not easy. Uh but I feel like your president to board and also support administration at the same time. It's not. So, I just want to I just I appreciate all the support for all of you. You've been wonderful and Dr. Smith been wonderful and u you're right. It's not easy sometimes, but it's worthwhile. Like to think I'm here for the right reasons. So, thank you. I appreciate that, Andy. >> Haley. So, I've started evaluating our results from our Watertown High School student survey with Miss Atinson. I'm happy to report that more than 530
096respondents as mentioned as last meeting participated in the survey. Most of our students, a very vast majority have commented specifically on our positive relationships that they have. They currently enjoy their teachers, which I'm very very thankful of. As our negative comments, students remarked that there was malfunctions with our locks and our bathroom stalls and other [clears throat] issues that could be um put on to our capital farm project. Miss Atinson hasn't has been informed of these concerns. She spoke with head custodian Dave Taylor about the problem and Mr. Taylor has addressed the issue over break. I'll keep the board informed as more comments as we do evaluate more comments coming soon. Thank you. >> Way to be proactive. >> The comments and got the job done all at the same time. >> Um I don't
097have a lot. I want to piggy back on Randy because you are doing a phenomenal job. This this isn't easy. Um, and I hope that everybody had a great Thanksgiving. I mean, the family, some people went away. Um, some of us were stuck here, but some good. Um, Elf Jr. was phenomenal. I cannot I cannot stress how great that show was. And it was so nice seeing kids from elementary school that I had or that were around. It was just, it was very nice. Um, Marie, I want to thank you for everything you do, period. But especially with all this stuff, this was a big deal. My >> pleasure. I'm sure >> I love my job. I really do. I have great people. >> I'm sure this was a lot of fun. >> I'm math
098nerd. It was a lot of fun. [laughter] >> That's Chinese to me. Yes. >> Um I I have to say that um a friend of mine on Facebook, her son Caleb O'Brien made the varsity bowling team and he is thrilled. So congrat congratulations to Caleb O'Brien making the varsity and I have to say happy National Special Light Day. >> That is my art. That is my life. Um I took a picture because I was too lazy to write it all down. um of what it was that it said about National Special Ed. Okay, so it says, "Today we celebrate National Special Education Day. It's a day to recognize the education for the dedication of special educators, therapists, families, and advocates support children with disabilities every day. Special education isn't just about classroom learning. It's about
099unlocking potential, building confidence, and helping every child thrive. Whether it's early intervention, individualized instruction, or inclusive activities, these supports make a lifelong difference. Let's take a moment to honor the children who inspire us with their resilience and the professionals who guide them with patience and care. Together, we're building a world where all children can reach their goals. So, happy special. >> Um, I will echo what many of you said. Elf Jr. was fantastic just all the way around. Um, it was nice to see those kids right in their element and it was funny and lighthearted and just a great way to spend a few hours of the weekend. Um, Lyn, I love that the reading league is here. Um, I'm excited to see that curriculum wise and to have that really focused instruction and from
100what I've gathered teachers really buying into it. So, um, great for for Watertown. And lastly, as the weather is changing, just thank you so staff. They were definitely up and out early taking care of sidewalks and newies and all that fun stuff. So, I'm sure this time of year is not fun for them, but um it is appreciated by many. All set. >> I actually don't have too much other than to um also say um you did a great job, very thankful for your leadership and >> your leadership. >> Thank you. And then to um everyone who can get out and see the any of the holiday activities, concerts, as a great man once said um as a go, the best way to spread Christmas cheer is to say that loud for all year. Well,
101thank all of you. I I mean, I value all of your support, but more importantly, I value all of your input and all the decisions that we have to make. Um, I know it's not always easy and I know we don't always um we sometimes have to search for the middle ground and that's not always easy sometimes. Um, and and I think we've done a good job of doing that and trying to make sure that we are respecting everybody's opinions. That's what being part of a group is about. It's about not my opinion because my opinion certainly doesn't matter any more than anybody else's, but it's about finding that middle ground where we can all kind of agree. I've always said in contract negotiations that if both parties come out and they're not happy with
102the situation, they're not happy with the agreement. It's usually a pretty good agreement. So, let me kind of approach the board a little bit. Maybe Kevin will agree with that. Um, Elf was phenomenal and I just, you want to talk about like the kids were great, but you want to talk about like so many families, so many members of our music department from all the buildings coming together to make something happen. Um, it's just amazing to see how unified that music department is and how much work that they put into these uh shows. And that was just a such a well put together, professionally done show that um our kids get that opportunity to do that. I mean, so many kids get the opportunity to do that. The cast was huge. Um the Chris is
103parading again on the 12th. We hope to see you there. And um I do want to mention special ed um educators. Um I've been a 26 year educator. I can't do what they do. Um so it takes a very special person. I've said that before and I I sincerely mean it to all of our special educators. Um you are you are amazing. Uh and then the other thing that came across my radar is Michael Lumbus from the varsity boys soccer team and athlete of the week here 7. So congratulations to him. uh and good luck in all of his endeavors as he finishes out his senior year. A phenomenal player to watch. So much fun. Um and well well earned and welld deserved there. So uh and with that I will take a motion to
104adjourn. >> Randy in a second. [laughter] Any oppos?