001So, you've probably seen a lot of this information already. It's just kind of a recap for um our friends in the audience tonight and really for the uh public at home. And so, this presentation will be up on the website um hopefully first thing tomorrow morning. And so, just going to run over uh a couple things here on our agenda. The one thing that makes this different um compared to a lot of the other budgetary workshops and things we've talked about is New York State mandates us to present at the budget hearing um this three-part budget which we'll explain later. So that's really the one difference. Um yeah, don't mind the thousands of budget codes they make us report every year that's already in existence. We have a three-part that we have to consolidate that
002into for the budget hearing. So just going to run through that our recap. You know, we start way back in November, actually even a little bit before that with our process for the budget. Uh I selected this wonderful quote um by Dolly Parton uh when I was trying to think of what sums up our budget process um under New York State's leadership and guidance. Uh we can't direct the wind, but we're going to have to adjust the sales because once again, today alone was the ninth budget extender that got passed by New York State. So, um we're going to probably be voting on our budget before we have official confirmation of some of the changes from New York State. Um so, a couple things that I've uh kind of tracked down. It looks like there's
003foundation aid formula changes on the docket now too that they're discussing which wasn't there you know a month ago and so I feel like as the longer it takes we're getting more things thrown in so going to be very interesting to see what's going on. Um but our approach has always been um to work within the tax cap. Uh always maintain a student centered approach to our budgeting. Um using economic data, utilizing enrollment, all sorts of data and really trying to look at all of every budget as not just this year but out years um for um the years beyond um all of us being here as well for the next generation. So, a couple celebrations. You know, we're tax cap compliant on the fiscal side. Um, that UPK expansion, which I guess technically have
004to cross the fingers because it's not set in stone yet. Um, so expanding our program. Uh, class size and staffing u well below our contractual limits, but still maintaining encore art, music, PE, library, and the instructional specialists um across the board. Some great celebrations. um because it you know was part of the budget process. And then more on the instructional side, continued investment in professional development, maintaining funding for tutoring and math labs, uh afterchool, you know, region support, things like that. Uh continued commitment to our Boseies uh vocational education program, which is large for our students. Uh maintaining the highest number of AP courses in the county. um protecting a wide range of secondary course offer offerings on the elective side. uh we were able to get through this budget with no reductions uh in
005the budget for athletics or co-curricular programming and then like I said maintaining that student centered approach with uh keeping the Webster technical internship program alive and then you know expanding some career opportunities for work study students um working with our buildings and grounds department working with our uh food service department uh to create those opportunities as well. So like I said the threepart budget administrative cap program and capital what's administrative uh is think of our back office central services um you'll see the line item of that as well uh as well as building administration uh program is everything for the direct instruction of students including transportation and then capital is really facilities maintenance and debt service um that are charged there. So overwhelmingly the largest part of our budget is the program 78% of it
006goes to program uh with capital being the next largest and then administrative uh being after that which you know capital is really to maintain our buildings. Why are we maintaining our buildings? It's for our students. That should probably be program too but I don't get to make the rules. Um so you can see our line items. Uh when it comes to administrative, there's a lot when you think administrative, you think, oh, just administrators, but there is a lot more to that than just that. Um the largest uh cost figure there is our Bosey's administrative cost. That's a standalone. Um supervision is all of our administrators in that. Um and then the benefits associated as well. But when you think about standalone, one thing that we pay for uh that administrative cost is one of the
007largest bills that we have on a year-over-year basis on its own. Um, and that goes entirely for the administrative category. And then program, you can see all these areas um that we're traditionally used to um that will uh make up the program. instruction, special education, the occupational education, um the summer school, our library program, computer assisted instruction. Um so those are all the areas that make up the program budget that we this is the only place that we report this to. Um there is no reporting of this uh to New York State. We just have to make sure we u disseminate the information in this manner. And then the capital uh our custodial our buildings and grounds um the benefits associated our debt and then our transfers um as part of this as well. Uh
008so overall our 2627 budget is a 3.1% increase and I was able to disseminate all of um Monroe County and so the bars are the dollar figures um what budgetary increases are happening. Uh our average is slightly over 4% as a county. That's the gray bar straight across. And then the red bar is highlighting the percent of the budget increase for each district. So, uh the percent is slightly above four. Um about half the districts are above that, half of them are below it. On the state side, um our fiscal data is actually lagging. Um so it's not quite out yet. Um, so we're still uh going off of a year earlier, but our Webster per pupil that we like to show than the Monroe County average, we're still um I think it's an amazing
009stat and figure that we're operating below the county average considering we have two high schools and two middle schools. Um usually those are extreme cost drivers per pupil, but um we're finding ourselves to be fairly efficient there. On the revenue side, um you see some of the changes that we've talked about uh to get us to a balanced budget. Um sales tax remaining stable. the state aid um a majority of that is our 2.9% increase in foundation aid and a large increase in our building aid to offset that debt that is coming on you know interest coming down the pilot payments also coming down because we have less of them um project there's none on the horizon really to be honest with you um so I imagine that might come down again next year um
010when another ones off the books. And those are the every 10-year um property adjustments for uh new businesses or new uh economic development programs. And then our miscellaneous revenues is really a catchall. Uh a lot of the programs um that are friends of the aquatics uh fall into that. We have those itemized, but we um have a catchall. Facilities, rentals, some continuing education is there as well. Uh reserves, you see another $3 million allocated uh for 2627 and then our appropriated fund balance which helps subsidize a smaller tax levy. So, where does that 3 million, I want just want to call that out a little bit, uh, rank for 2627 for Monroe County School Districts. We are, uh, it's roughly, um, 28 29% of our operating expenses we have in fund balance. We're 15 out
011of 17 Monroe County school districts. Rochester City is not included. I could go ahead and tell you that when we do the comparison because they'll skew some data. Um and so we just uh with the way they have to report their uh reserves and fund balances. So uh of the county districts we are uh ranking 15 out of 17 as far as a total percentage of our operating expenses. So towards the lower end. So when we're utilizing $3 million, it's a larger percentage for us in comparison. Can you just say that in another way? I'm not sure what I want you to say. So take all of our savings, all of our reserves, all of you know from all our funds like even this is um school lunch you know think everything the federal programs
012all the funds that we have total fund balances and like what's left over at the end of the year what's been built up uh what we hold on to. Um, a simple way you could say is the year-over-year profit if we were a private, but it's not really profit because some of it is not um dollars. When we talk fund balances, like perfect example, fund balance could be on June 25th, paid the insurance bill for next year, liability insurance, paid it for the next year. It's really due July 1st, but we paid it June 27th, like five days early. That becomes fund balance because it's for next year. We set aside that money. It's not real dollars, but it is a fund balance because it's carried into the next year. So, all of those things
013that the auditors add up, that's the percentage against how much money we spend a year. Thank you. >> Hopefully that was a better way of saying it. >> Yeah. Well, I just maybe I have to hear it twice. >> Uh so, uh contingent budget, just want to review what that means. Um, so if voters don't approve the budget, um, the board may seek another vote in June with the exact same or completely different budget plan, uh, or implement the contingent budget after the first vote, um, should it be defeated. If the vote fails a second time, uh, the board of ed must adopt a contingent budget with no increase in the tax levy from the prior year. So when we think contingent budget cap, it's all based on the tax levy limit. So the levy
014cannot be greater than this current year 2526. So it has to remain at 127549054. We remove certain things from the budget like we can't buy equipment. We can't allow anybody to use our facilities. So think of all all of our um user agreements with um tier A, B, and C groups, parks and wreck, you sports, all of that goes out the window. um salaries for certain groups. Um and so we also have to stay within a certain administrative percentage but the overwhelming thing is must ensure health and safety of student staff and preserve the property of the district which is kind of open-ended um for the board to make decisions. Um so what we do is we take out if we look at all the things we have to take out we take out $2
015million a little less than $2.1 million. Um so this really is just an exercise that SED makes us go through. In reality the board can determine what uh reductions need to be made. You just need to keep a ratio of admin to program the same. So in essence, we lose $4.3 million in the tax levy. Subtract from the necessary reductions, we'd have to come up with another $2.2 million should that happen. Our propositions, uh, first, just to review, is the capital outlay. Uh, this is going towards Willink Middle School, uh, $100,000 transfer. um looking at the cafeterium led if bidding uh is favorable. So if they come in low, we get a bunch of electrical companies say, "Hey, we're real competitive and we'll look at doing the gymnasium as well." Uh this is the 11th
016straight year of these projects, so we're getting an additional 70,000 in aid because of these. and to note it's still on the table that the state could change this to $250,000 as part of the budget process. So, just wanted to highlight that. Uh our transfer to capital project uh energy savings uh at Webster Thomas to improve uh the lighting in the gymnasium and the fieldhouse spaces. Going to replace some electrical panels and some localized HVAC. This is budget neutral because in 2526 we did reduce the BNG budget to offset this. So it's kind of locked in there. Um and this adds an extra $350,000 in building aid every single year to the district. Um versus we weren't generating this revenue before. We have our normal transportation say normal uh for the time being of uh
017$1.8 million. Um, still waiting for our EV from last year to show up, but the charger is installed and we did get approval for reimbursement for that um from near Nicer. So that's a little something on that front. But uh so we are still maintaining uh our buses for one more year. And then the last proposition that we've talked about going all the way back to January is the renewal of the capital reserve fund with a 10-year term to replace the current reserve which reached its funding limit. Um we've increased the amount um for this reserve that aligns better with the size and scope of our buildings and facilities. Um so with 14 buildings and facilities um it is a little bit more to scale to help offset some of those possible and potential projects
018that might have a local share. We would dip into this um over time to eliminate that local share. And we had this conversation with the audit committee and our auditors about uh establishing this um reserve for those reasons. two board of ed candidates for uh two three-year terms. Uh names were randomly drawn by our district clerk and will appear in the ballot in this order. Vote reminder, May 19th, 2026, Webster Trader from 6:00 a.m. to 9:00 p.m. >> Any the last minute questions? before the date on that other one was um May 20th. >> Yes, that got through three >> three proof readers. >> It's May 19th. >> It is May 19th >> and it was up there. It said >> it's a May 20th. >> Okay. So, on one slide. >> Okay. >> Got
019it. >> Sorry. >> Oh, good catch. >> On the contingent budget. >> Can you go back a slide, Paul, or Brian controlling it? >> Oh, I got you. I just wanted the one. >> Do I have a dual link? >> You have a one at the very end that has the right information. So, I just I would just put that back up there. >> Go to the next slide. Go to the end there. >> Yeah, >> it's right. Should it >> Let's make sure it's the 19th. >> Pause on that. >> Right there. There we go. Pause on that. That's the date. >> That's the date. But then up there it say Should they refuse it on the 20th? It says the 20th. Does that matter? >> That 20th is a typo. >> Okay, good.
020That's what I just didn't know. >> Good catch. I love it. >> And actually, uh I you said something earlier about the foundation. Is it just that they're looking at the different uh >> of possibly adding some tweaks from the >> from the suggestions that we'd already been talking about from either the part for >> plus some additional there's from my the way it was worded that some more changes could possibly be on the table from the rock >> for information from today. >> I actually got it yesterday. >> Okay. All right. >> Actually, when I thought I texted was it over the weekend actually? >> I don't remember anything. I text you a couple of the things I I saw. Yeah. >> Yeah. I don't know. Okay. And I was wondering if it was
021those I did I did hear about the formula changes for potentially for ENL. That was what I had heard on Friday, but but it was really nothing other than what the I think the legislator the Senate or the House actually had recommended, but I didn't know if there was something additional. So, okay. Thanks. >> So, Brian, actually just one point of clarity. So, Proposition traditional buses, not buses. >> Correct. >> I'm sorry. >> I always thought there was always a bus thing. Nope. >> Proposition one. Yep. >> Right. >> Yeah. I just want to make sure that people know watching this. From a point of clarity, these are not EV. These are traditional buses. >> Yes. And thank you for asking that question because transparency is important to us. Absolutely. If we go back just
022to one of the things that will make it stick out that it's not EV, we are buying 10 different types of buses. Um 10 times the 500,000 >> amount the 525 that the one last year would you know we'd be close to 6 million versus the 1.8 >> right? But there are certainly people out there that don't know the price tag on any any bus. So I think the clarity is important. >> Thank you to Brian, for your budget newsletters, for your road show, >> for helping clarify all of this. >> Yeah, happy to answer questions. We still have a couple weeks to go. So, >> PTSA, >> Thursday night, I'm super available to answer any questions. >> Super. >> No, thank you for all your hard work. Are there any other questions from the
023public? All right, with that then a motion to close the public budget hearing. So move David second Maria. All in favor? Thank you.