001board members call the meeting to order if we're ready. >> Fantastic. Welcome to our February 24th, 2026 meeting. Uh we will call the meeting to order and we have an immediate agenda item which is the appointment of the board clerk. So we need a this is a voting item. >> It is >> we will entertain motions. I move to appoint AO Tracy Arm as the clerk of the Ethic City School District Ethic New York for the 2025 2026 school year. >> Second. >> I forgot the word, but yes, second. And I want to noted for the record. I said it before. >> Moved by Adam, second by Emily by Adam, second by Jacob. Uh, discussion, debate, dialogue, question. Fantastic. Hearing none. All in favor? Votes unanimous and we will take the oath. >> I, Emily
002Tracy Arm, do solemnly swear that I will support the Constitution of the United States and the Constitution of the State of New York and that I will faithfully discharge the duties of the clerk of the board of education at the City School District according to. >> Thank you, Emily. Welcome and welcome back. Uh we'll we'll continue on. >> Uh are there any modifications to the agenda? >> Hearing none, we'll >> hearing none. We'll continue. Agenda item 3.1 is public comment. And we do have Katherine Sinera joining us virtually. One second. Can you see me and hear me? >> Yeah, I can. >> Perfect. Good evening. My name is Katherine Cernera, president of the Ithaca Teachers Association. I am speaking tonight to amplify the public comment made at your last voting meeting by ITA member and
003Caroline kindergarten teacher Nancy Braun and to voice our teachers strong support for expanding students opportunities for play during their school day. As teachers, we are focused on enhancing opportunities for both structured play such as that provided by physical education classes and unstructured play through daily recess. As Nancy shared two weeks ago, NICED guidelines indicate that physical education shall be a part of the daily schedule for students in grades K through three and students in grades four through six shall attend physical education at least three times per week. Additionally, although ICSD elementary students do do have some form of recess daily, there are currently no NICE guidelines or requirements for students at any level to have recess. Nancy did an amazing job outlining the many benefits of play for children. So, instead of focusing on why
004this is important, I would like to bring to your attention the ongoing union advocacy on this issue. My hope is that you will keep this at the forefront of your minds as we begin conversations about how to make the best use of time during the student academic day. Last year, the New York State United Teachers launched the Power of Play initiative, a campaign that includes a strong legislative advocacy component, seeking to codify a minimum of 40 minutes of unstructured play through daily recess as part of the instructional minutes breakdown of a student's day in grades K through six. Should this legislation be enacted, it would legally require us to make a major shift as our elementary students currently have a 40inute block daily with a 20-minute lunch and a 20inut recess. The legislation we are
005seeking through our union is clear. This time for unstructured play for our youngest learners is critical, should be in addition to physical education time, and should be truly unstructured studentguided recess time rather than any movement breaks embedded in the curriculum or other guided play. As members of the ITA, we fully support this NICE initiative and will do our part to advocate for legislative action to secure this time for our students. Additionally, as the ITA, we took a clear stand on the importance of allocating more time for play in students academic day during negotiations of our collective bargaining agreement. When ICSD asked us to consider a proposal extending the length of the student day, we returned with a clear and uncompromised stance that stated we were willing to enter these discussions, but on the condition that
006we extend the student day to ensure compliance with all New York State mandated instructional minutes and in grades K through 8, any additional time be reserved for extensions of recess, lunch, movement, structure, ed play or unstructured play to promote students physical, social, and emotional health. At the negotiating table, as part of our mutual agreement, we were assured that collaborative conversations with all stakeholders would be forthcoming and that this condition would be considered in those discussions. I greatly appreciate the opportunity public comment provides to amplify our teachers clear support for giving students more opportunities to play during their academic day and I look forward to being part of the ongoing conversations about how to make this happen. Thank you. >> Thank you Catherine. Uh we do not have anybody else signed up to speak so board
007responses. Thank you, Katherine. Uh, that will bring us to student reps agenda item 3.3. >> Yes, sir. >> All right. Sure. >> Go ahead, sir. >> Hi, guys. Um, welcome back, I guess. How's everybody? Um last board meeting we brought up the idea of student reps doing some work to survey the school on accessibility uh and [clears throat] uh what could be done to improve it in our schools. We don't have anything to present to you today mainly due to the break but we begun talking to accessibility leaders in the building and about what they might want to see along with reaching out to the broader student body about about what they may want to see both on a daily basis. what can be done classrooms, hallways, physical accessibility, learning accessibility, everything. Um, on a
008personal notes, I'm using Precious for a couple weeks and I've already noticed some things that I feel could be improved upon in the building and I'm so I'm sure there's much more we can do beyond just the physical with that as well. Um, with that as well, tonight's budget nights, we all know that. Uh, so mildly budget related to discuss school our school lunch. Um, we've seen um, let me rephrase this. We've heard some district level changes that could be coming to our cafeteria if students don't uh, begin to get breakfast and lunch more often from our cafeteria. The primary change would be downsizing our cafe staff, which is currently just one, Dodie, who is there full-time currently. She prepares both breakfast and lunch for us daily. And as someone who actually works a food
009service job, after school, weekends, everything, it is incredibly impressive the work that she's able to do for us. LCS is a very special school. And that's the same with our breakfast and lunch needs from from uh spring trips to fall retreats to weirdly scheduled days when everything has to be moved around because we we have infusion week next week [clears throat] as well. We don't want we might want to need the kitchen for that. There she help she helps us. She covers us and she is really is essential to our functioning as a school. [clears throat] Um, as I said as well, she's the only one that works full-time in the cafe. She already does more than one full-time position can handle and we really thank her dearly for that. As a student body, it
010would be devastating to see her reduced when the workload is already too much. as a board your support and Karen as well as our school rep uh we would really appreciate insure help your support and helping ensure our cafe is not reduced further. It comes in the wake of several years of decisions with a reduced access to our kitchen. For years we made soup on Thursdays in our kitchen and we gave that to the school. Um we're no longer able to do that. We used to have more open access to it for uh spring trips and whatnot. We no longer have that. >> We used to sometimes bring in food that we grew in the garden as well and cook that and no longer can do that. >> We still have the garden. Thank God
011that um so the the bottom line is we can't afford to see reduced any further and we we know the numbers seemingly the numbers are they want uh at least 50 students getting breakfast and more more than that students getting lunch. I I've seen quite a few students and I know the stress that that puts in the cafe already. So reducing further would be really devastating for our experience as students, our our experience in the kitchen and really just food service in general at LAS. So that's really all I have for you. Pass it off to Emily. >> Uh all right, great news. Both of our teachers who have been pregnant all year have had their babies. Um, so Aurora had hers before break uh and we saw some photos and this baby is adorable.
012Um, and uh, next, the um, Lightning Thief is our musical this year. It's tech week for that. So all of that's where boat is right now. Um, all the theater kids are uh, going out of their minds all all week and I think it's going to be a great show. So, if you guys want to turn up, it is Friday and Saturday at 7:30 and Sunday at 2. Um, I've worn down your ears about this countless times, but infusion week is next week, guys. I am so excited. It is taking up so much of my time and my friend Victor who is like spearheading the whole thing. Um so a lot of work and care and energy has gone into this studentled um week, this student led event and I'm really really excited seeing the
013workshop list finalized. All these really cool things that um people from outside and inside the school are going to lead and teach uh people and um we've got the panel which some of you are participating on. Thanks again to those people. Um, and we've got, um, some like celebratory times as well during the week. So, uh, it's going to be I'm really really excited for that. And, um, that's next week. Uh, finally, trips rotations are happening this Wednesday. That's like a a shopping trip, I guess, for your trip. Uh, some of the trips are, of course, um, year long. So me and Julian and also boat are on Spanish trip which we've known that since the beginning of this year. Um some of the trips are you sign up for them in late March or
014or yeah late March. Um and tomorrow or yeah tomorrow I guess Wednesday choose [laughter] tomorrow we will have a time when people can just like go around and see which trips they might be interested in. So that's everything from rock climbing to like a local explore Ithaca trip. We've got um do you think Miss Santa is still trying to get back to Puerto Rico? They did that last year. I did that. >> Um so we've got like a whole bunch of whole array of of things that are happening. Um which is really exciting. So uh yeah, that's all we've got. Thanks. >> So tomorrow is a section 4 scholar athlete advisory uh conference. So this is something that um I'm one of the representatives on for Ithaca as well as Skyler Loenheim and Harris Germaine.
015Uh so we've been prepping for this for uh almost five months now. Um it's something we do every year. um where we go and a bunch of people from around section 4, the athletics uh section come, leaders, captains, um athletic directors and coaches come and hear from students about um you know what we can change and do better in sports. So that's tomorrow. Uh and then also on sports, spring sports are coming up. So most of them are starting in a week or two and tryyous and preseason practices are going on now and for the next few weeks. Uh we also have UNR model UN coming up. So that's a Rochester conference in Rochester. Uh that is next Friday and Saturday. So we're sending over 40 delegates and chairs this year which is a really
016big amount um for our team. We were sending you know five to 10 to some conferences um even as recently as a few years ago. So uh really big steps for that. Uh and then on our cell phone survey, uh we do have that all developed now and we're just waiting to release our second semester cell phone survey and we should have those um that data back pretty quickly and then I'll try to present it to you guys as quick as I can. So >> hi everyone. Um very great news robot is running and we're running very fast and we're throwing balls all over the place. Um so that's amazing and we have competitions coming up very soon um next month. So, two back-to-back competitions and hopefully we'll bring home a win for you guys.
017Say, "Oh yeah, said we were going to win. We won." So hopefully that happens. Um, also we like to thank you guys for your support. I see like on the business document I see board of education, I see, oh my gosh, this is this is amazing. We're all connected here. Um, and in addition to that, I guess related to board of education, um, this October I applied to the Princeton Prize of Race Relations, and I talked about our work here at the board of education, and I happily won and attended the ceremony yesterday. Um, and I found out that I was the first uh, Ithaga City School District uh, student to represent us. So hopefully that tradition keeps on happening and we keep on winning that award. And yeah. >> Yeah. Hi everyone. Um there's
018really not that much from me. Our hockey team is playing their sectional championship this weekend Sunday at the ranks. So yeah, show up support them if you can. Thank you. >> Fantastic board responses other than a round of applause for the award that was won. >> Please do share with us if you can. That'd be fantastic. >> Uh board responses. Um Julian about the accessibility uh I'm working on setting up our first meeting for the accessibility advisory council and so I'll be sure once we kind of figure out dates to make sure whoever you and whoever you're working with can be included. >> Absolutely. >> Yeah. >> Anybody else? Fantastic. As always, thank you our student rep. Greatly appreciate the information that's shared and the work that you do. [clears throat] Uh we will continue
019on with our agenda, which is the consent agenda, and we will entertain motions. >> I move to approve all consent agenda items listed in the consent agenda, consideration of accounts, personnel report, students, minutes of previous present. Moved by Adam, second by Jacob. questions, debate, conversation. Uh before moving on, I think of course it obviously goes uh without saying that we should offer recognition to the ethical public education initiative for its continued support of the KDT trips. I know that uh this has been going on for quite some time and our grand could participate and I know other folks do. So, thank you for that as well as well as a donation from the park foundation. Uh, we thank both entities for the continued support of the city school division. Any additional comments from boards? Hearing
020none, we'll call the question. All in favor? The motion passed if one board member not present. Uh, that brings us to Dr. Brown, the superintendent report. >> Yeah, thank you very much for the opportunity. I wish to invite my friend and accountability officer Lynn to the table. But I wish to use our time this evening to share some very recent updates on our accountability status and some most recent uh accountability measures and metrics and outcomes. So this can be a one of multiple opportunities to talk about this. But wanted to tonight because we sent out a press release today to share what's happening and where we are seeing our data shift and where we have more work to do. So, uh, Lynn, maybe I'll turn it over to you and we have some slides to
021share as well that we will put in the on board for other folks in the community to see afterwards. >> Well, that's that's very very brief uh in describing an complex system. Um, so good start. Um we received our uh 2025 26 accountability designations for our schools within the district which are based on 202425 results. So we're looking at last year's data and in some cases two year ago data for graduation rates. Um on this slide you can see that uh the state classifies at each school and within each school uh student groups that have 20 or more result results for each accountability indicator. So our schools receive multiple um designations depending on their student population um that fall within these classifications. So local support and improvement formerly known as uh in good standing is
022where we we hope to see all our schools and then moving up the level of support. So in the nice accountability structure um as schools move up this pyramid of specific nations there is additional support put in place in terms of funding and guidance uh for improvement planning in schools. The local support improvement is at the bottom. Targeted support and improvement, TSI, is kind of in the middle there. We've had several schools in that designation for the past few years. And then moving on up, CSI, comprehensive support and um you'll see three the top three are identified every three years. This is one of those three years. So 202526 uh based on federal requirements is the designation year for comprehensive support schools and additional targeted support schools. Other designations are based annually and what are
023we oh yes this is the last one before the results. Um 202526 marks a change in New York state accountability. So we're not comparing apples to apples year to year. It's the reimagine phase, kind of the rebuild from postcoid era um teaching and learning. And in this new phase, you'll see there are a the key changes are um the chronic absenteeism indicator has been uh reimagined into an attendance educate intend attendance indicator that um looks at student progress in terms of attendance not just at percentage of students who are chronically absent. So it is really looking at student growth in attendance patterns more so than just a cut score. Um they've also reintroduced at the elementary middle level a student growth uh indicator which looks at students uh New York State ELA and math exams
024year-over-year improvement compared to other similar students. So similar students in terms of demographics and prior year scores. Um and at the high school level they have reintroduced the college career and civ civic readiness indicator. The other critical change in the reimagine phase is that they reduced the number of uh results needed for a group to to receive an accountability designation to 20 results. It was 30. So in the case of a high school where we're looking at a weighted average achievement based on four assessment scores, that could be as few as five students. Five students times four scores equals 20 results. So, it's really a an effort to try to capture um performance more holistically and to really um validate the importance of all of our students in our schools and and helping us drill
025down to where are we seeing success and for what student groups are we not seeing that same level of success? How do we respond in those indicators? Some are uh we are given a performance level for each indicator for each school and each group. Um you can see on the left three indicators are based on statewide rankings. That means they calculate the indicator, line up all the schools throughout the state and determine performance levels based on where you fall in that. Um a performance level of four indicates you are performing in the top 20 25% of schools in the state. uh performance level one, we were in the bottom 25%. The other indicators are based on static cut points. So what do we see? Um five of our schools for the weighted average achievement uh
026metric which is looking at performance on New York state exams um are performing in the top 25% of the state. So performance level four um for the all students group which is really phenomenal. Um, additionally, the ETH high school ranks in the top 25% for the college career and civic readiness um indicator. Thinking about that college and career readiness indicator, these are small. You check it out online, but um students, this is based on graduation outcomes for students. So, what type of diploma are they receiving? Um, have they taken dual enrollment courses where they're earning college credit concurrently? have they taken an AP course in high school and then depending on just enrollment participation in the course and how did they do so um depending on the different levels in which students have engaged in
027um advanced academic classes as well as the New York state seal of bi literacy the New York State seal of civic readiness students we we get a weighted weighted um outcome for those students This is just showing more and more that like the access that kids have in our schools to advanced coursework um is really strong. On the other end of the spectrum um just ident how schools are identified for additional support models. There's a matrix for both elementary, middle, and high school with scenarios that they look at um the score for each accountability indicator. If youth fall would meet one of these scenarios, um the school and the specific group of this rule is uh identified for additional support. There is amazing documentation that our communication team has put together online for this. So
028you if you want to learn more and go deep, head to our our district website because you can find lots of information that describes this in much more detail. Um in terms of identification, um Enfield and DIT have both exited the TSI and CSI support model. So they have exited support model and are now in the LSI uh or local support and improvement for all groups. Beverly J. Martin, Cuga Heights, and Boon will continue um in their support models. Um because of a technical change and not any change in how determinations are made um all three schools are shifting from the targeted support and improvement to the additional targeted and support improvement model for those schools. There are actually no TSI schools this year because ATSI and TSI use the same criteria and it's a
029three-year identification year. So it's just when it happens, right? Um there are no additional requirements with that ATSI designation. Um but there would be additional funding still these three. And I should also note that Beverly J. Martin did exit their support model for the black students group. Um it is it remains identified just for economically disadvantaged. >> One more. Oh yes. So our remain our schools that remain identified for targeted and support improvement. We have seen year-over-year improvement. Um what you're seeing in this chart is the weighted average achievement indicator. So that is the the ranked academic achievement indicator for the school or the designated group ELA 202425 versus 2526. So in all three schools we saw growth for that. Uh so that's increasing the number of students that are scoring at a level two,
030three or four on the state exams. Um less movement in math which you'll see reflected in many of the plans that are in place this year that an additional focus in math. And then um especially at CUGA heights and buon we've seen a significant decrease in chronic absenteeism for those identified groups. So, we're uh excited by that progress and we'll use that to inform our planning for next steps. >> I think that's great. >> Thanks for the opportunity to share that just some new and additional information. Again, we hope that we can have more conversations about this and other student achievement data and I hope you see a trend every time I talk about student achievement data districtwide and by individual schools at your request at my last question for me quickly. standard for the
031November agenda item thought. >> Um before folks enter into those thoughts and questions, it be my recommendation that we put as an official agenda item for either next meeting or the meeting after the more thoroughly explore. >> Uh questions for Dr. Brown comments just I'll leave most of it for future meetings, but that's extremely exciting. We just want to say congratulations to everybody. seen so many schools come off of it. See, I mean, it's huge jump for Chess LA and math and um to hear that black students are off. It's it's remarkable and a drop in um abstentism as well. So, it's very very exciting to us. Thank you. >> Ditto. I had some unrelated questions and these might just be follow-ups from another time and correct me if my timing is wrong on any
032of them. I know like two weeks ago when you had mentioned like when um one of the IT members had spoken not saying we say during public I don't know when one of them spoke about um physical education requirements and then Katherine added on tonight I think you had said you were preparing a response but was that going to be this evening or another point? We're looking forward to that being an agenda item at a future meeting, a near future meeting. We're gathering information. We're looking at audit reports. There's a lot of complex information for us to navigate through and we hope to have a comp comprehensive presentation to the board on both items as well. And while I'm at it, I will underscore my wishes to enhance play and physical education in our school
033district. Um, as someone who taught who love to increase play and a 30-year certified physical education teacher, this is near and dear to my heart. and we um have a lot to do to make sure we're not only compliant but we do this in a way that's thoughtful um and consistent with all the other priorities including math and literacy. So yeah, we're looking forward to presenting something comprehensively when they reach out. >> And then I was also curious, I think it was at the end of February that we were going to see sort of like an update about cell phone policy. >> Uh my understanding according to the policy that that conversation was going to be in March. That's what the policy states and so that's what we're planning. >> My bad. And then well
034just I take it back as then um open enrollment data that was saying I know like like um I think I didn't provide just like uh we talked about the the study the report in our last session and I know I was hoping to see just data around like what percent of students are open enrolled at different schools like what the impact is that's something then that's going to be part of the study question saying, "How can I get that?" >> That's an easy I'll ask Dr. Briman to upload that to your board docs. Um but um that's a report that we can probably update monthly or quarterly and just be there scanning and if it's not there right now, it will be there short order. >> Really appreciate it. And then my last question,
035I promise because you were talking about data. I'm curious um for the equity report card um if I might be misreading it. It looks like it hasn't been updated for a little while and I'd love to sort of >> Yeah, that's next now that we have this data. um that fresh as of 24 hours ago. Um so we hope to have the person running a department around accountability to update that and be ready. Maybe that's a good presentation that the equity report card accountability measures and ongoing conversation about cheat. >> Yeah, I was going to say I think a lot of the stuff that referenced is in there, but then there's also additional metrics that I'm just curious about. So love to see. >> We are too. >> Awesome. I feel compelled to take the
036opportunity to also include in that presentation the history of the equity report card and how it became a model across the state uh for the ways in which the Itha city school district was trying to capture data who was asking for it um how that came to be and uh the importance of us using that data informed processes as well. uh it was no small task to come up with the first equity report card and I think we need to honor that labor and the folks who advocated on behalf of making that take place. >> So I'm putting that in your ear Dr. >> Hel that >> and as a followup in the previous district I worked on we tried for five years to get anything close to that and were never successful. So >>
037yeah, I just wanted to highlight came up in the book conference as well with a couple of folks for that as a model. So >> excited to see it up here. >> Not sorry. >> So I do have a question with the college career and civic readiness being stated. Is it being mean stated due to the um new terminology the portrait of a student? I don't want to be on camera trying to explain this New York state accountability measures and the way they're approaching it. And I would also say I don't think it's a reinstatement. I think it's a reimagining of how they want to do this. Um and then if you have some additional language here, it's new and but it's not a reinstatement of what you want to >> Yes. Um it was
038it was imagined as part of the accountability uh program precoid and then put on pause throughout lots of things that's happened in the last five years and I do think it is directly connected as the New York State for the reimagine plan to the federal government to align with the fortunate graduate portrait of a graduate and the work is being done to reimagine um the ways and the ways in which we let young people show what say no in our states. But yes, >> much better said. Thank you. >> Uh I'll add that I've struggled with these accountability lists as someone who likes to look at educational data. Um trying to understand what they were really trying to capture or say or how they were actually trying to be supportive or a strength-based approach and
039deconstructive. So part of it for me is a little bit of hesitency even to sort of talk about these lists. Um what I uh do not challenge is the significant increase that we find in test scores. As my colleague Emily Workman said, we know that is the uh the result of our phenomenal educators uh our leadership team all educators in the district. And so, uh, I know as someone who works with a young person, just watching the change, uh, with what they bring homework home in ways that are excited as opposed to dreading homework, uh, that's a pretty big change in our house. So, uh, I'm very appreciative and I do want to acknowledge as much as the list make me uncomfortable, I recognize what it means to have two schools removed from that list,
040um, and the direction board headed. So to our community, I do hope you go to the accountability website. I do hope you take a look at the I think as Lynn said, it's very sophisticated and convoluted and complex. Um, and folks could study it for a year and still walk away with questions about how it's calculated. Uh, but I look forward to folks uh taking a look at add to that your comment about the history and equity report card. Um, I'm thinking of some of the public comment we got on some of the information that Lynn presented and some of the comments were along the lines of why now and I don't want to pre [clears throat] propose an answer to that but I think the answer is because the legislation was passed in 2015
041and then there was COVID and sort of this sort of delays and data coming in and the reason now is because of the date of the legislation. But rather than open it up now, I just think maybe when we do have a full presentation on this, if we could for the public's uh benefit just have an answer a slide answering the why now. Why am I here? But this now question. I think the answer the legislation. >> Thank you. No. >> All right. We will continue on with our agenda which is uh budget development. We know it's a year-long process and we are in it. Speak >> and we are we're going to invite Dr. Linky to share um and we anticipate sharing uh briefly but engaging in much more conversation and dialogue and we
042are seeking some direction from the board this evening. Well, we want to focus on revenue um and the revenue that will be we anticipate coming into our school district as we put together this uh budget for 2627. Um, and we also want to put in front of you our initial very first job thinking as far as expenditures. And as we think about revenue and where we anticipate our revenue coming based on where we ultimately land on regards to the tax cap, we want to compare that to where we expect our expenditures are going to be. And with some direction from the board this evening, we are going to be planning to put together our overall budget and funding request to you in the coming month or so. after just thinking about the timeline and the
043direction we need from you as we start to do this development process. And you'll also see that the revenue and the expenditure conversation we're going to start tonight has been informed by a year-long conversation uh that many of you have been a part of and at the table. So that um again Dom has some numbers and some talking points and then there's going to be an ask of you to give us some direction and then we anticipate coming back for the next couple of months every time we are in the space together talking about this development. So uh Dr. Thank you, Dr. Brown. [clears throat] As this indicates, we intended to make this discussion about revenue initially, but we were able to calculate uh at least a projected budget for 2627. We also have the
044calculated tax cap. So, we'll share that with you. So, I'll start with just just to set a baseline for the current year, the 2526 budget, just as a reminder, that overall budget right now is 169, just a little bit over 1669 million. uh our project and I just want to state very clearly this is a preliminary figure for 2627 uh we've calculated it just over slightly over 177.6 6 million. And that's where we are at this point. As a percentage, that's about 5% a 5% increase from year to year. >> Nothing else, isn't it? Yeah. >> Isn't this great? So, I'll start with the good news is state a revenue. So, we did see an increase in state aid. just to kind of break that down a little bit. Uh we had projected or anticipated
045a 3% increase in state aid for foundation aid in particular and we're happy to see that a 3.8 uh a 3.8% increase overall and we would anticipate a slight increase when that's finalized but it's passed we usually see a couple hundred,000 change there overall and our expense base aids have also gone up slightly. So our overall increase in stage is about 5% which equates to a little over two million. Can I just add? >> Sure. >> Um, how normal is how normal is this and and in particular the the sizable percent increase from both? >> Yeah, the Bosey's a can fluctuate quite a bit. Just depends on what we spent in the previous years. So, it looks at our previous year and anticipates what our age should be in in the subsequent years. So, that
046can fluctuate quite a bit. Uh, our expense base are just that they're based on our previous expenses. So, that's how they're calculated future. So, we can see a lot of fluctuations in those from year to year. But the over like I said we we anticipated a 3% increase in foundation aid. We're fairly close with that. So that that doesn't fluctuate quite as much. Although in the past two or three years we did see some some higher than average fluctuations. So I think that's starting to level off a bit. Our expense they say it's can that's what we would anticipate generally speaking. >> Can we plug in a a sound bite around building aid and how we at time need to borrow to generate some a some revenue here? >> Much deeper conversation but I'm happy
047to provide a little bit. So, um, [clears throat] we we were looking at what is the long-term impact for we're looking at a capital project. In other words, what is that long-term impact if we don't expend those funds for capital projects? When we look at uh deferring maintenance over time, that can actually cost us more in the long term than handling it up front when we do receive aid because that deferred maintenance, we don't necessarily receive aid on them those months. So, it's more important to if it is I would highly suggest we look at those repairs using capital funds rather than deferred maintenance and payment. We'll share a great deal more information from a financial perspective with you down the road as we have that discussion. So, thank you're welcome to >> to add
048to Jacob's question. Um, if I'm not mistaken, there's been years that I've been on the board where the foundation aid has actually decreased or stayed flat. >> So, this is um a a welcomed change for this upcoming year. and and thank you and talk about that highlighted number of two million because we're attempting to tell a story now and build to what I'm going to ask you and that first slide showed about a seven or eight million delta that 5% increase from year to year. So, and as we're thinking we need to figure out where we're going to generate an additional seven or eight million to balance the budget going forward. So, we're seeing a $2 million addition right now. And I'm gonna show you some other additions, but just to keep track of where
049we are and how we're building it. >> Big big picture. I know we've talked about this quite a bit, is that the breakdown of our revenue, I think we say this every meeting, but it's important to repeat, is that about 70% of our revenue comes from local tax share. About 25% comes from state aid. An additional 5% comes from other miscellaneous revenue. So, I guess keep that in mind as we're as we're telling this story. Great. It went to the right slide which I'm thrilled with. Miscellaneous other revenue just to kind of give you a perspective there. Not a lot of change in this area, but part of the reasoning behind that is we anticipate the Fed decreasing rates which would hurt our interest in our our investment. So, all in all, the fact that
050we're seeing an increase here is is a good sign. Also, Cornell's increase of $55,000 uh is certainly helpful. So overall, our miscellaneous and other revenue we anticipated increases about $165,000. So again, adding that to the story of how we get to that that gap. So what does that look like in the overall impact of the the tax cap? So the tax cap, we were able to calculate that. That's we'll share how that calculation comes comes to being in in our next meeting. We'll actually show you the tax cap calculator. Uh the cap that was calculated is 4.18%. That is this year's tax cap that's allowable uh with a simple majority. So we wanted to show you what that would look like if we went to the cap, what it would look like at 3%, what
051it looks like at 2%, and where we currently are. So again, as a reminder, the tax levy for 2526 was a little over 115 million, and last year the tax cap was 3.67. 67%. So again, in comparison, this year's tax cap is 4.18%. And what I want to point out here is at the cap, there would be no change or increase in our planned use of fund balance or reserves if that were the figure. If it's less than the cap, if we went to 3%, we would use about 1.3 million of fund balance and reserve in addition to what we normally use. And again 2% a bit more 2.5 mil increase. >> Here's the conversation we want to have tonight as we think about expenditure and building the budget and putting in front of your
052expenditures and an overall funding request. um you wish I mean I'm assuming no one wishes for us to go over cap when we plan for our budget but uh going to the cap is something we said we would be recommending um to as we're thinking about how we're going to use our fund balances how we're putting together the budget how we're maintaining programming and enhancing programming um going to the cap is around 4.8% % and you see how that four I'm sorry thank you couldn't wait >> 4.8 through slow draw. >> Um 4.18% gets us to a point. Um and you'll see where we land with the other scenarios and it's been a while since we did not go through the cap. Um but that is an option for us and not knowing this does
053not assume what the tax rate will be where we are with that and we've seen that go down significantly over the past few years and and anticipating it going down again. We've been told by our assessor that there's no planned assessment shifts that are coming this year or next year or for the next three years. >> We were told the next three years. >> So with that being the case, we do anticipate some uh tax rate decreases that we see. So, a lot of information that we know we don't talk much more about, but as we're talking with budget developers, we kind of need the sense from the board tonight. Uh, put together a budget assuming tax cap, much less than tax cap or what we're not recommending over the tax cap. That's the conversation.
054>> Why don't we begin with you're you're asking for some information, right? Some feedback or and or questions, right? >> Why don't we begin with questions that folks may have? We got an email from a community member who who mentioned that in some budgeting processes like sort of like more than one budget would be created like on the assumption of like going like what does it look like to go to a tax app? What is it not? What does it look like to use an increase fund balance? What is it not? Is that something that I'm not I like I'm not familiar as much with that sort of process. I'm curious if that's something that's considered especially in Ithaca where I know there's always that question of we want as much as possible for our
055schools and there's a an impact of taxes on all families particularly >> from our perspective um if asked to present multiple budgets um we would do that and it would just be differences in how we're utilizing our plan analysis which are as we said at this table are very healthy at this time um and if going to the cap he can maintain that significant help and not take on as much risk. Um, I would not in previous years we have presented budgets, three different budgets that all assume different levels of cuts. At this point, I wouldn't anticipate bringing to you anything that has cuts at all. However, if you wish for us to minimize the tax cap limitations, we would uh be looking at fun more aggressive. Hope that makes sense. I'm just trying to
056cut through what could have been hours of conversation about that particular question. We've done that in the past. No, I I appreciate the answer. I feel that >> I guess um I had a question about I guess degrees of freedom in the spending of the budget. I mean, there's a lot of fixed costs. Um so like when we're looking at these numbers and we're sort of imagining we're going to spend x number of dollars, we can either spend that number of dollars by dipping into the fund balance or not dipping into the fund balance if we ask the community for more money. Uh my question would be like what degrees of freedom do we have in terms of buckets of spending that we could you know be considering that question like well do we have
057to dip into balance could we a particular bucket if we ask for 4.18% over is there something additional we might be able to use that money for that if we don't so I guess I'm curious about the nonfixed buffs >> thank you for asking um and my answer would be similar to what I described um while it wouldn't be a recommendation If asked to make reallocations or adjustments or cuts, we can do that. Um for the fixed or unfixed, I don't think anything fixed, frankly, other than utility bills and all those other things. They're going up probably at a higher rate than our budgeted, but >> salaries are pretty. >> Yeah, that's that and that's FT counts. Um so we could make um reductions to FTE um counts. You can't reduce someone's salary. So it
058would be in in the form of just reducing the FT tax. >> Sure. But I mean I guess I consider those fixed budgets in case we already have committance to paying certain amounts of health insurance and that makes up for my memory like a very large percentage of the budget 60s something% they salaries >> and I'm so happy we have this convers um because the FT FTE count is not fixed at any point we can reduce the number of folks we have now individual who is here at a salary cannot reduce their salary um but the actual FTE count and the person even um they're way to rip Um I've been a part of furloss but there are things we can do that are not fit if we get to that quickly with the also
059just help me understand what's normal. So with the we would need to use 2.5 million if the if we went to 2%. How normal is that? I guess and I'm also curious because I'm I'm trying to think in terms of like to what degree having a healthy fund balance is important now versus in a couple of years like when the the ITA contract is up for renewal but then I assume we'll have pretty different salaries right than what we do now. So how I would just love to be able to think strategically about that share some context with people. >> We use I mean we use fund balance every year but right so what that's really saying is that we have to add to that we have to give into more of our fund balance
060and reserve and that sets us on a trajectory right or continue to use more because our cost will continue to increase. So that means we continue to eat those fund balances and reserves to sustain where we currently are. So ultimately that would mean cuts down the road. So u to some degree it's normal provided that you can cut cost down the road or you have a plan of doing so. >> Thank you experience right now. Um because last time we had a conversation at this table about not going to the cap. I think ultimately the board decided not to go all the way to the cap um for various reasons. including you professor um and at the time uh and then I at the time warned I said if we don't use this opportunity to
061go to the cap manage our fund balances strategically over time u maintain our program offerings in a year or two we're going to be looking at going over the cap andor cutting um and we did so I always want if you have an opportunity to go 48% or without going over the cap um generating that kind of revenue at a time where we have the fixed cost and some at a time where we want to do more at time for our young people. Let's take that out to him because he can't get that money back and that money is compounded. I think we left three million on the table that one year um and compounded. If you think about the going over the cap, the attempts to go over the cap and going over the
062cap two or three times since then we had to catch up and at times our fund balances were depleted. Um and that caused our bond rating to go down. So again we are presenting to you an approach that stabilizes it makes it predictable and it maintains our fiscal health without exorbitant uh uh >> fluctuation >> fluctuate fluctuation that was the word we use this morning anyway but just again just a recommendation >> right because in doing this at like doing the cap of like 4.18% that therefore our credit rate would not be impacted >> right that's It may go up, >> right? >> Yeah. Go up, but not >> because we don't want it to decline, especially when we're going out for a project. >> That's right. >> One additional factor. We're talking [clears throat]
063about capital project. It does play into this. We have a 7% debt limit, right? And that's how we pay for that debt. And this is more of a caveat to that point than we were talking about earlier. If [clears throat] we don't maintain that debt and we have the emergency projects down the road, we have a roof fail, so on and so forth, those costs then escalate and you will see a spike in our in our budget and a spike for taxpayers. So maintaining that debt limit is extremely important and it helps us to budget so we're not seeing those huge fluctuations in in our in our budget year by year. That's another important factor to consider as far. >> So I would say that's one of the things that we've been trying to do
064is have some long-term fiscal planning which includes capital projects and make sure that we're taking care of both deferred maintenance and other projects as well. So I don't know if it's a 7% limit, but we've been trying to keep the budget at 7% to pay for debt that's incurred when we take on these projects. I think you probably hear Let me My apologies. I don't want to say it that way. I would not be a fan of going over the tax cap under any circumstances in this current economic climate. You're talking about the school district utilities going up. I've been having conversations even looking at my own bills that have seen a 25 26% increase over a two-year span. So part of that so gives me some concern about how much we then ask voters,
065taxpayers, [clears throat] community members, and I try to remind folks that everyone is a taxpayer because they're all buying goods and services in the good. So it's not whether you want a home or not, it's what you're going to pay in taxes. And so trying to find that balance between long-term fiscal planning that we know will keep the district in good sound financial health and the ability for people to be able to pay when, you know, affordability is the hot word, but it's real, right? Things cost more, utilities cost more. And so I don't know that I would be in a place to give you feedback as one board member tonight. Um, I know that the cap going over the cap would be off the table for me. that part. I realize um but I
066would like to consider what does it mean and maybe this is the question that Jacob was asking and I don't know you can let me know Jacob but the at some point in time it makes sense to go into fund balance to help support taxpayers with a goal or hope that we would be in a different financial situation or maybe utilities level out or maybe healthcare levels out. I don't see that taking place. You were correct. I was one of the people that voted against going to the tax cap last time. We did see a hit there. That part I understand. But [clears throat] I think that's always a question to ask is is dipping in a little bit the fund balance the right move to make sure that we're being responsible to our taxpayers.
067And I still also want to explore Adam's question about I don't know about flexibility, Adam, but I think you're and were you also trying to ask are there ways in which we can decide that maybe we don't need to spend money on that or maybe we need to spend more money here. Was that the question? >> I mean, yes. If I could I guess I could say I mean it seems like like looking at the numbers like this it just feels like a philosophical question in a way. I mean obviously it's a practical question but it's kind of like do we want the community to fund uh like do we want to ask the community to give us more money so that we don't have to dip into the fund balance but then for me
068I feel like dip into the fund balance for what? And then I need to see the proposed budget to get a sense of what that would be. Um, and so then I was sort of asking like what levers can we play with in the proposed budget, whatever that is, for us to make that decision of like do we need to increase by 4.8 million versus 2.3 million. Maybe there's a way we can only ask for 2% by cutting XYZ, but it's I don't know what it is. >> Yeah. >> So, and the last thing I'll say though to remind our community is that our last audit, which I know we talk about a great deal of time, demonstrated again another round of solid fiscal management. And thus the reason why the audit came in better
069than people anticipated. People are finding efficiencies. People are trying to find ways to be much more judicious how we're spending our money. Um it we're in a good fiscal health as a district for a reason and I don't want that to go unnoticed as well. So um I'm hearing a couple of things Dr. Brown and I'm not sure how either board members want us to respond or how you want us to or what what more you need to have this conversation. I don't know if I need anything else. Um because I'm hearing some things that are pushing me to think a little bit differently too. Um as Dom and I and the budget developer are building the budget. Um maybe we do put together three options. Um and three options and I'll say it now
070so people won't be nervous that won't include significant cuts to fixed cost or flexible call, however we want to term it. um and how we would use fund balances differently based on where we went on the tax cap. Now, if the board wishes for us to make cuts instead of going to the tax cap, maybe that's the next conversation, but when we talk about expenditures at the next meeting, we will present the expenditures in through this lens if that makes sense. It is philosophical at this point because it is we need this conversation to think about line by line. We need to think about the total dollars we're going to have before we can get into where we would pull from fund balances and or if people need to cut. Hope I'm trying to talk
071out loud on public on camera being recorded, which is all odd, too. But I think >> I'm doing the same thing so people can come back and yell. >> Dom, let me know if my thinking about this is incorrect. Right. In some regards, what we have is three scenarios here that could be considered depending on how one would view it, a rollover budget. In other words, we're keeping >> this is what it's going to cost to keep the programs we currently have up and running this school year. >> That's correct. >> And how we pay for that is the different levers that we're seeing. >> Exactly. >> So, that's a fair way of looking at it that we are starting with not zerobased budgeting, but a rollover budget. We know expenses will increase for us
072to do that and keep everything we're doing now. >> These would be the three to these are three potential ways we can do that our current program. >> That's correct. I don't know if that's hope for the board members. >> I think Adam too you were asking about essentially what's a discret what's discretionary in our budget correct so we have to determine what what isn't right so I think Dr. Ronald was talking about that, you know, are positions discretionary, you know, and I I don't think that was discussed. So, if you take that out of it and you and consider what is discretionary, very little in school districts, most of it, most of what we do is mandated or contractual. We have contractual obligations. >> So, that that limits us quite a bit from that
073perspective. >> Oh, go ahead. >> Well, I one question I would ask Dr. Lisy and and I think they answer that have to come back in a later meeting. But I mean what I've seen here is a couple scenarios that are really more about cash flow management. There are not major differences in expenditures here or priorities here. So when I think about cash flow management and I I think you're right that we should see uh a decline in interest rates. What I like to know is what's the net effect in the district of a change in interest rates because on the one hand uh interest rates go down the float on our current cash is less so that's a bad thing but we're about to go to the bond market I hope and and you
074know issue over the next couple years you have $44 million in debt and the cost of that debt is going to be less so I'd just be curious to know when you think about cash management what's the net effect of say a drop in the prime rate of 1% Sure. >> You you had referenced um you know that maybe you were thinking like what I was thinking. I think you were thinking more nuanced than me. I just wanted to name I am I was my questions are coming from the lens of [clears throat] my inclination as an educator is give schools all the money right for all the things because schools are underresourced and educators are underpaid and we're also in a really crazy economic climate and when it comes to fund balances I'm just
075very curious about how this plays into the conversations we're having about potential again potential voices that out there that are out there consolidation in the future as well as sizable raises. So I just I I I guess I I feel like I need to know more information about what the financial impacts of that would be to know whether or not it's wise to use increased fund balances. >> I think obviously we're all coming at it from different perspectives. I see for me I just want to feel like I have to respond. I see those conversations as not the same. Any potential even hypothetical idea about moving buildings or whatever that looks like um would not be from my perspective would not be directly impacted by this budget. Okay. >> Uh there the question becomes as
076we know fund balance is a savings account. So how often can you go to that savings account before it's ended? And so there are other things that could happen over that time period. You know, I was having a conversation with someone the other day like even if the board were to commission a second study to get more information from the first study and then have additional conversations like any potential movement would be five to six years out from from my one limited perspective. In that five or six years, we would be doing some different math and calculations both with fund balance and and revenue, tax cap, uh a whole host of things, maybe some new properties, whatever it may be. But I just I just wanted to make sure I I put that up. >>
077Thank you. I appreciate >> Emily, you had a question [clears throat] or am I >> Yeah, I I'm interested in both pieces. I'm very interested in exactly what you were asking for, Don, about understanding what that would actually mean between, you know, the 2% on um uh on our fund balances um and how that would impact both us and taxpayers on which route. But then I also very much agree with Adam and I think I want to be wary of the language of I think I think I I feel like we're getting caught up on on language sometimes and both about what pieces we're talking about and also like even using the word cuts puts me like on edge a little bit because I think that um what I'm interested in and maybe this is
078for you Adam is is like fishing agencies. And this is why I've um I've asked the finance committee if we can really sit down and talk a little bit more about like educational programs and initiatives that are happening in schools and um to really understand like what those are and and how how much they cost and if learn like if they're being utilized optimally um so that we could understand and this is like not from this year. This is a question kind of an ongoing question for me and what makes it really hard for me to weigh in too much on budget conversations is that I really want to understand a little bit more of like a rollover budget. Okay, we're doing the exact same thing as last year, but like were we was everything
079being done like at the most optimal level possible? And if not, I don't see that so much as a cut as like an opportunity to um make sure that all of the spending that we're doing is like totally wide with um improving public outcomes for for kids. Um, so one of the things that that I was thinking about just as an example is, you know, when we're talking about staffing, even um, you know, I've I've heard a lot of conversations around uh, uh, the number of of uh, staff in a lot of elementary school classrooms. And I know that Mary and her team are already working on making sure that those are kind of at optimal levels that there's not too many aids in one room and that uh teaching and learning in that classroom
080is meeting the needs of every student to the point where some of them may not need a you know like things like that or you know I was in a classroom the other day that seemed like a quite a small classroom but had two full-time like PhD level incredible teachers in there and with the number of students like you know we have this approach to co-eing, but is there like a, you know, a level of students that needs to be in the class to make it worth spending the money on a set? You know, just like questions like that that that are not advocating for removing a program or even an approach to education by any means, but just kind of being able to really understand how those how those approaches are actually looking in
081classrooms. that I'm sure you're already doing. I'm not implying at all that you're not doing this to make sure that all of that's happening at the most optimal and affordable level that's still meeting the needs of all all students. >> I think that's that's also going to be I appreciate that. I think that's also going to be a nuanced conversation. One, I again recommend folks actually read the audit whether you're a numbers person or not. You'll get some idea of the ways in which some of the money is spent. Um, and for our local community who are watching the meeting for pay attention that sometimes it may not even be something that's budgeted through ICSD. It may be part of state grant money that pays for those two people in the classroom. And so making
082sure that we're aware of where the actual money is coming from is equally as important as is about efficiency. So >> I thank you for that because you're helping me think about how to talk about this going forward. As I'm hearing you ask those questions and want that deeper analysis, I'm thinking about how we've raised class sizes over the last five years and and when we when the budget went down, we significantly raise class, but at the same time, we were saying we're going to be more efficient and still meet the needs of our kids. And that happened and we're not talking about, but we're there few people in our elementary and secondary schools who are classroom teachers, and that's because of an efficiency that we did, not a cut. Um, but at the time,
083people felt like a cut. Um, and I'm also thinking about the number of uh support professionals we have. When I got here, that was the director from the board. We we have been cited by the state by having far too many. And we probably were our ratios were far exceeding anyone else in our state, if not the nation. And we were asked in at that time to do the same kind of work, but do it much more efficiently and we did. So I think we're down I don't want to be quoted, but there are dozens of numbers of FPA. So I think we're that's an ongoing conversation and I'm think about even admin this administrative teams are down 20%. Um, and I still feel like we're efficient and effective, but it's different now as folks
084are asking for enhancements. Yeah, I would love to have an an associate principal in every elementary school. Don't I hope Samantha Will's not in room, but yeah, people have been asking for an associate principal at every elementary school. And wow, that would be great. When I was the principal, I had an associate principal in the same size school that was outstanding. But when that cut came in Reicho County, I had to be better and more efficient. So, it's an ongoing conversation. I don't want people to think that we've not had that conversation and we're not doing it. That is hard work. and you've asked us to manage it in a way where people aren't running out of the room with their hair on fire in some ways. >> Yeah. And just to clarify, my question
085goes another way too if we're if you're realizing that like we really do need that that's also helpful to know about being able to kind of break that information down. >> I also want to clarify too. We're talking and thank you for great question. The this concept of rolling over the budget doesn't necessarily imply that we're not making the necessary changes. the changes might be costneutral with the exception of inflationary rates. So I think that's important folks to keep in mind. >> Maybe we bury that current of terms. >> I I >> I've been using it. We've all been using it for about a decade now. Maybe we just stopped using it as of today. I see now it's not increasing. >> It's not really a rollover. We are making changes for programmatic changes efficiencies.
086So it's not the exact same. So right is a poor choice of terms for that. I apologize. So we are in what February, right? We'll be coming up soon. This happens quickly. Do you feel like you and your team have enough direction to move forward next and then come back for us to have continued conversations? >> Absolutely. >> What would the next conversation look like? >> We'll bring back um the expenditure uh predictions and where we are for what we plan to spend and where that's going to come different etc. And we'll compare that to where we see our revenue coming. and then we'll have another conversation about uh what adjustments need to be made. >> If there were shifts from last year to this year, could we also highlight those? Be curious to see
087that. >> Okay. And we maybe we'll list some things from the audit report too that are shifts and expenditures that were made for the year. Some anticipated, some not. and any opportunity to tie those back to your annual goals and but related also to like [clears throat] I really wish I could be spending more on this and or >> I'm also interested in how we're tying it back to students the student >> I was going to say the student experience generally right because I also think a budget over time right there's just initiatives that maybe serve one purpose that perhaps may not anymore like you there is specific expenditure footing for the adoption of one curriculum and then we're moving in another direction. I'm I'm just very curious to know both efficiencies and also does
088this still meet our intended purpose and if so how like do we need to increase it or sustain it and if not where is do we have set purpose so >> some of these I'm sorry >> some of these conversations will also be taking place at the finance and facilities committee so I'd encourage folks to participate in those and so um there'll be there'll be an active uh two to three months meeting to get us >> and and also at the um posties this Wednesday is the central school board association is hosting the legislative world where we get our um Senator Web and our second purpose on each and talking about the state budget because the state budget impacts our budget. So therefore we receive emails as um email as board members to attend this.
089So, and there's um one of the I think executive directors that are connected with Central New York School Board Association, Dr. Tim, who's a finance group within New York State is there too. any several places we could go for continued education because this is complex that we >> fantastic. Okay, thank you. Look forward to the next conversation. Uh with that it brings us to um the possibility of entering into executive session if we entertain motions. enter executive session for the purpose to discuss negotiations between the ETHA city school district and ethic employees association and to discuss the employment history on matters leading to the employment and motion disciplinary for the vote of district personnel. >> Moved by Adam by Jacob. All in favor uh for the most part this concludes the meeting. We will not
090conduct any other business other than to come back and say the meeting is hereby closed. Thank you all very much. Feel free to stay.