001I call the special board meeting budget work session to order. All board members are present except board member Fletch and board member Viscalia. Dr. Brown Hall, would you please lead us in the pledge of allegiance to the flag? I'd be honored. I pledge allegiance to the flag 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. Good evening and welcome to all in attendance. Please be advised that in the event of a fire emergency and an evacuation should be necessary, an alarm will sound. Please note all marked emergency exits and evacuate well away from the building. At this time, we request that everyone turn their cell phones and other electronic devices to silent. Thank you. Item 3A, I call on
002Dr. Brown Hall to do the budget work session, budget development presentation. Absolutely. Thank you very much, board president. So, there have been some changes since our March 11th, 2025 uh budget meeting. So, if we can pull it up, Nick, please. There we go. There we go. Perfect. And so, and I apologize for the tininess of this. We will expand it in the future, but you will see here there I'm going to go to the third page so you can actually see what the changes are. So we had discussion I'll go back to the first. We had discussion at the last uh meeting on March 11th just about employee salaries. We were able to reduce that line, the employee salaries line because of the number of retirements we received. Now we did estimate 20 retirements. We
003have received 30 retirements though. So with that, knowing that we do realize the savings, many of our teachers in the district don't start at step one. They average beginning at step five because they come with experience. And so that's what we estimate. But we also realize that we pay a retirement incentive also. So we have to account for that. That along with additional special education positions that we will be adding resulted in a savings in our salary line of $640,000. Now, I do apologize. On the next page, you will not see program enhancements, and historically, that's where we listed any new positions that we're adding. Last week when uh the Western New York Education Service Council presented the strategic plan for special education, we did mention that we are looking to do additional programming in
004the fall and adding positions in the fall also. So that is included in this line too. We'll also go down to health insurance. We realized that with what we're projecting for this school year, we were able to reduce the health insurance line by $231,000 also. So that will be an additional savings and our transportation line. So, our transportation line, we mentioned it at the March 11th meeting. We were able to reduce that line because there was approximately $350,000 put in that line or added to that line for the school start time initiative. We were able to back that amount out and we were able to back out an estimated amount that we hope to realize with the efficiencies for the 2526 school year. When we look at the next page, this is our tax cap
005calculation page. And I'm going to scroll through it so I can actually see it on my screen also. Um, the benefit is anyone following along, these documents are available in board docs. I'm sorry they're so tiny to actually see on the screen. So we were able, one of the big things we wanted to do is try to maintain a tax levy increase below 3% because that is what we've done over the last two years. And so we were able to do that by actually realizing additional savings of $431 and $431,651. You'll remember from the last meeting the percent levy increase was 3.29%. 29%. In order to get it below 3%, we had to reduce an additional $431 $431,651. So, we were able to do that. So, we wanted to make sure that we are being
006fiscally responsible to our community and that was one of the big things that we've heard time and time again, making sure that we don't go too high on our taxes. So, we are below the tax levy limit. Dr. Brown Hall. Yes, sir. Have a question. Going back to the teacher retirements. Go ahead. Is it possible that there'll be more or is that the is that the cap? No, there will there could be more. So, individuals that retire and notify us by February 1st, they get the incentive. However, if you're not eligible for the incentive, you can let us know that you're retiring whenever. But I believe by March March 1st I believe it is that's when we do ask individuals to let us know by we know traditionally what that number is. Is there a
007number that you can give me or is that just up in the air? Usually, it usually ranges around 20, right? The a couple of years ago, we have 60 teachers only because that's when the retirement incentive was introduced, right? And anyone that was uh considered first eligible because when that contract was approved, so we had 60 retirees and then we leveled off 20 a year. This year we have 30. And so, this is just something that we hadn't planned on. We had initially budgeted 20. Okay. Thank you. Absolutely. Um, this page right here, this goes through the current budget compared to the budget now, the budget we're presenting tonight, and then any changes are in the final column. I want to bring your attention to the very end where it says March revenue changes. Um,
008from the revenue estimates we got in January from the governor's office until now the most most recent foundation aid estimates, our foundation aid has been reduced over a million dollars. So, um, now everything is still in play. The governor doesn't have a final budget that's been signed off on yet, but the latest estimates we received, they were reduced a million dollars. Our excess cost aid was reduced. Our software, library, and textbook aid was reduced also. So, we had to actually go back and re-evaluate some of our other revenue estimates. So, we increased our sales tax revenue. We also increased our interest revenue estimates. And then we added an additional $750,000 in fund balance to make up for that aid that we will not be receiving from the state. So we have our estimated tax rate
009changes also on this page. And if you look at the bottom of this page, it explains about the equalization rates. And it also gives the tax rates, the 2024 tax rates, the estimated rate change and and percentage and a dollar amount. Board members have asked historically, if I have a home assessed at $250,000, what will my taxes, my estimated tax look like? And so we wanted to make sure we had that example updated for these tax numbers here. And so our working budget is 242,700 242,719,68 $867. I don't know why I can't talk tonight. I apologize board members. It is an increase of 4.29%. It was 4.72% um on March 11th. Our tax cap was at 3.29%. Our new proposed tax cap is at 2.99%. So in two weeks we were able to reduce that
010$431,651. Our cost reduced from the March 11th meeting uh around $1.6 million. Our revenue increases, sales tax, interest, income, and fund balance went up $1,126,571 from the March 11th meeting. Our New York State aid decreased and we listed that on the previous page. And our current working budget deficit is at zero. It was 320,000 two weeks ago. So now we do have a balanced budget and we are very pleased with that. We're able to maintain all of the programming. We're able to actually enhance some of our special education programming also. And I know that assistant superintendent Scanuza will be talking about that at the SEAK meeting on the 31st. Thank you very much. Are there any questions or comments from the board? Dr. Singh, uh, I had a question on slide three. Let me go
011back. Give me one moment. Go ahead. The inter fund debt service. Is that because we're not doing any big projects this? That's why we're not doing the borrowing. Yes. If you're not borrowing, I'm assuming we're not even spend are we spending money from our fund or reserves? Yep. That's what's um I if you remember when we looked at the air conditioning project, we will be depleting our capital reserves for the air conditioning project and that's where that money is coming from. Okay. And this is probably um unrelated to that, but in the event that we do lose the federal thing 1 million dollars from the federal uh Department of Education grants, would that be in budgeted here? We haven't budgeted it yet. We would have to look at our fund balances to see how we
012would make that up or look at what reductions that we could make that are as far away from the classroom as possible. And my last question is you had interest payments increase of $25,000. Is that increas on the reserves we have in the bank? Yes, the interest income. Yes. Thanks. And well, I just want to say one thing just about the title funding. Um, and I know I sent all the board members the the title fundings that we get and things like that. And it's really too early to tell right now what title funding might be in jeopardy because that is all, you know, funded by Congress through the title act. So, um, that's why we didn't budget it here because that would be something that would be far down the line and we would
013have enough time to review that. The one thing that may happen is, you know, the governor proposed free breakfast and lunch and so that may be something that we will have to reexamine. Thank you. Absolutely, sir. Mr. Mana, thank you. Um, I think it's slide five. The March revenue changes on 0.5 sales tax increase $351,000. So, so is that what we received that money in excess of what we projected for this year or we saying we're going to you think we're going to have $351,000 more collected next year? So, what that really is the So, if you look at the sales tax line, Mr. Mana, on that slide, 15 million was for the 2425 school year. We projected 14 million. So it was a reduction for next school year. When sales tax increased, we actually
014increased um but it's still a reduction from the previous year. We increased our estimate. Gonna ask you a question because I'm gonna think because I'm going to mold that over. I Yeah. So it will still be a decrease from 2425 but not not as much of a decrease. 351,000 less of a decrease. less of a deal. I understand. Okay. I'm sorry. Thank you. Thank you. Um I I have to ask why this is not your fault, but foundational aid is reduced by 1, you know, 022 million dollars. I I'm a little upset that the state says you're going to get something and then they kind of reduce it. Like how do we figure that out each year to year? It's kind of embarrassing on the state's part. Yeah. And and these aren't final numbers. So
015those the estimates usually fluctuate depending on what's happening at the state level, right? And so we still don't have a budget from the state with final numbers. And the initial numbers when we get our January runs, everyone's very excited, right? In those January runs though, New York City had a 300 over $300 million reduction. Right? We all know statewide that was not going to be allowed to happen, right? They had to go through massage the budget and different districts had to have reductions and we were we were one of them. So is that based on what is that based on so the public knows? It's based on uh the it's formulaic with what the state has and what the governor has decided to put in the formula based on the recommendations from the Rockefeller Foundation.
016Now, the Rockefeller Foundation gave a menu of options, right, and different waitings. So, when those waitings are moved and adjusted, that's how you come up with new funding um and foundation aid monies, but and that's why they're very clear in January that these are just estimates. And again, um we do have legislators who are fighting for us to get additional funding um just to make it more equitable across the state. And we also have an opportunity and our legislators come through very often with bullet aid. And that's how for example the uh family support center was able to get furniture and things like that through bullet aid from um Luxator McMahon. I have another question on fund balance. I'm sorry. Anybody else have a question first before I go? So So back to slide five.
017Added $750,000 in fund balance. Now, this is only my second budget, but what do we traditionally use in in added fund balance? 3 million. And that's what we that's what we used last year. It was 3 million. I'm not sure I'm not sure how articulate my question will be. But you you talked about how, you know, with changes coming down from Congress that may impact some of our finances. Given the budget timeline that we've laid out throughout this whole year, what does a pivot look like if we have to revisit some numbers because of aid changing? Well, a a pivot would look like us examining all of our programming, all of our vacant positions to see where that money would possibly come from. So very similar to our previous school years, when we start the
018school year and we have vacancies, whether they be food service vacancies, whether they be teacher aid vacancies, we are accumulating um additional monies not spent daily, right? So two years ago, we started the year with 30 teacher aid vacancies. Last year, we were fortunate to start with just below 30 teacher aid vacancies. Those positions are budgeted though. So every month we don't have those positions filled. Those are monies that are saved. We would look at those monies first to be utilized in filling any gaps in funding that we may have. Okay. Thank you. Absolutely. And I would title funding is important funding across the nation, right? And it it would hurt no matter if you're a red or a blue state, it would hurt you. So I don't see Congress, you know, dismantling the the
019title programming. I don't. Dr. Brown Hall. Yes, sir. I I did I read an article that said that the money has already been earmarked and funded through next year. Is is that Mike is shaking his head. So is that incorrect? Does that money not going to be I you know I I just can say I don't know. Some of the things that we've seen we I just don't know the way things are. Yeah. So it's in our pocket stopped and halted. Yeah. Out there floating out there, right? Yeah. It's out of our control unfortunately. And I think you know just to further your point Dr. brown hall about you know the loss of of of any major source of revenue. It's you have to unfortunately and you start looking at not only not filling positions
020but you know look at what are the really the mandated programs we have to put on and what is not mandated correct about you know the traditional you know sports and uh um music and things like that and it's just a terrible position I don't want to see any district in especially this district which has such a such a culture and such a history a rich history and rich culture of of enriching kids' lives by providing the those um what some would call non-essential or non-core uh um activities, it it would really devastate every school in the nation and I know this one for sure. Absolutely. Absolutely. So, so I will just say one of our hats as school board members is to be advocates. And so that's behooves all of us to to reach
021out to all of our um various state and federal representatives and senators to advocate for for our students um and to encourage our community to do so as well. Yeah. and utilize programming that's, you know, through NISBA or Erie County Association of School Boards when they have their legislative breakfast and invite the legislators. Um, you know, that's a great opportunity to talk with your legislators. I I will say our legislators in our region are very responsive to the needs of the school districts. Are there any other questions? Okay, we will now have our public forum for the 2025 2026 budget only. Anyone wishing to address the board regarding the budget may go to the podium at this time. Could you please state your name for the record? Hi, Angelica Martino. You um I have a
022couple questions. Um, this one question I just saw when the slides were up there. I don't know if they can get pulled up because I don't have a copy of them, but I know that sports transportation, especially for the middle schoolers, has been a hot topic in um, our community. And I thought I saw that there was a 700,000 reduction in transportation. And then on a later slide, it said an increase in our aid and transportation. Is that correct? Yes. So last year, we we spent so much. had a new STA contract and we do get reimbursed a percentage. It's a lower percentage than many other districts, but we do get reimbursed some transportation aid, but we do have a huge amount out of our pocket upfront. And so, we're always looking for efficiencies in
023transportation to spend less because we always have expanding transportation needs. Our contract increases every year and the cost of transportation increases every year. So, we always look to see what efficiencies we can have to save money in transportation. Okay. Can that um reduction in our I wasn't at the board meeting when the number was put out for how much it would be for a middle school sport bus. Um but could that $700,000 reduction be put towards that need so that there is more equitable access to the sports? that is not something we are looking at right now because again that reduction helped to balance the budget where we're at right now. So that savings is already realized in the budget. Um we we ran numbers last year about how much that would be just trying
024to transport you know for two sports and it was you know um and I don't have it off the top of my head. You have you sent Yeah, I I'll look it up if you want to continue. I can give you the number in just a minute. I mean, I think it's just for each school. I don't think it's like per sport. Um, you know, but just like from Mill to South and then, you know, because that does hinder a lot of kids kids from participating in sports, right? And we what we did, we priced it just for uh two sports because you can't just do it for one sport and not another, right? So, it would be something that would have to be continuous. Okay. Go ahead, please, Mr. Mana. These are your numbers,
025so I'm not taking any credit or blame. not placing any. Right. So, the the fall session, you know, it's a two-hour bus, $377.69 per bus for 37 days is um $28,000. And that's just for I think one of the teams, correct? The the spring session um would be $38,000. So, the the grand total to shuttle the seventh and eighth graders is a little over $66,000. That's one year now. Um, two buses. That's just two buses. Okay. I get I think I'm not referring to the like individual teams, but rather um like the kids that have to go from Mill to South. That's what that is. Okay. So, you would just do one busing for one team and then another team. They all just can't get on the bus together. No, that was one bus from
026Mill to South, one bus from Heim, right? Is it the north? Okay. And and it is something that, you know, we always look into and and I and I and I sound like a broken record about this. Um but it's it's the cost which you know, hey, we could always maybe find money for something like that, but it's the capacity of our provider to provide drivers that can do it. And if if if we were to go to our provider, and I would I would say the challenge is for any district that goes to their transportation provider and said, "We want to provide this service. we know what it costs. We want you now we want you to provide that service. Uh it would be very difficult to do because they can't find drivers. Now
027I'm not I don't want to get ahead of myself, but I know we're doing this transportation study, right? Survey and maybe the is the point of that to maybe find some efficiencies within our transportation network. It is. and perhaps maybe we can free up some drivers or money to to to do exactly what what you've said and what I know a lot of uh parents are going to say tonight at the public forum. Right. And the second part of that, Mr. Manor, that's a good point because we are always looking for efficiencies. The second part is the timing of when those buses need to actually transport the students knowing that we have a large number, it's the peak time, we have a large number of uh varsity and JV teams that need to get to
028their games. is it it's just it was difficult on many levels but it's not because the board didn't have us examine it and we we have thoroughly. Okay. And we continue. Oh yeah, we will continue. Okay. My other questions go back to the essential things that you brought up how if anything needs to get cut. Um special education. Um my question is I know that a 15 to1 standardsbased high school program is being added to this fall curriculum. Correct. Being considered. Considered. Okay. But that was worked into the budget. Right. Right. How what was the budget increase due to that one classroom and I don't have those numbers right with me. That's why I apologize ahead of time because we usually have a program enhancement line and we don't have that in this budget. Very
029similar to what we did last year. So when we added the 811 class at North and then we had two additional uh teachers at our uh middle schools for district classes, it was 59,000. So, I'm not sure exactly how much it is there, but it's not just those two because there are two teachers there. There are other special ed teachers that have to be hired for different programmings across the district also. And I don't have that number. I apologize. Um, I asked because then I also was wondering about what is budget. I know that it's kind of an umbrella Bosey's budget that's for career, technical, special education. How much is it per student who needs to get placed in an outside Bosey's placement? because I just asked because when I inquire about a standardsbased 811
030classroom, I'm told that it's not fiscally responsible to create it. So, I'm wondering what number of students will make it fiscally responsible to create a standardsbased 811, right? And that is what our special education team will be examining. So last week when the Western New York Education Service Council presented the strategic plan, one of the things in the plan that our special education team will constantly do is constantly assess when it will be fiscally responsible to create a class in district as opposed to students attending one of the Boseies programs or one of the other off-site learning programs. when there's a cohort of students that would make it fiscally responsible to hold it in district. That is something that that the strategic plan asked us to do. Okay. Thank you. Absolutely. Was there anyone else
031wishing to address the board regarding the budget? Okay, I don't see anyone approaching. So, item 4A, may I have a motion to approve the element Yes. Elementary air conditioning bid award as presented. Dr. Singh, Mr. Mana, is there any discussion? All in favor? Motion carries unanimously. Board candidate and district annual vote information items are in board docs. Our community forum will be starting probably at at this point I would say seven o'clock in Casey Middle School Library and our next regular board meeting is April 22nd. May I have a motion to adjourn the special board meeting budget work session. Mr. Bulan, Dr. Spicer, all in favor? Motion carries unanimously.