001United States of America and to the republic for it stands nation. >> All right. So, we're going to get started. I'm not feeling 100% my strongest tonight. I'm a little additive. So just bear with me for the evening if I stumble a little bit. Um but I think right now we are going I'm going to turn it over to the start tonight with reports from both internal and external auditors. >> Internal external auditors Jill. Are you able to hear us? >> Perfect. And we can hear you as well. So you can get started. >> Very good. Very good. >> Shall I start? >> You can get started. You can get started. >> I can't see anyone. So I apologize. >> Does everyone have in front of us the external board of financial statement presentation that
002the department prepared? I'd like to do >> 10 minutes. >> I'd like to do that quickly is walk through some of the important parts of the presentation material. So my role with the external order hasn't changed over last year. the objectives that are on page one. When the board of education gets the chance to review that page, you'll know that everything is the same as last year. Reminder being is that the the extra class activity fund is a separate standalone report on the camp basis. There's about $150,000 of funds that flow through there. and the state education department still wants us to render an opinion on that standalone financial statement but also include those fund activities on the approval basis in the district's basic financial statements that have not changed. The single audit will still
003be applicable for the school district because the district is aggressive in a good way and trying to secure whatever the funding they can for an intermediate type program that they're eligible to receive funding for. Just about $7.6 $6 million in 2024, but that included a lot of education stabilization funding, almost $4 million. So, backing that up, um there's the possibility of $3 million plus federal audit funding that has to will have to be audited. Um I wanted to go more towards the approach um on page five and six if I could. So in part six we talk about the first phase and we've already been at the district to perform a lot of these procedures is to determine where the risk is with respect to the financial statement audit and we do that by reviewing
004the internal controls and we know that there's been some change in staffing across the two audit years. So, we've gone ahead and we've created what's known as a narrative for each individual who's involved in each of the financial cycles to tell us exactly what you do with respect to your job responsibilities so that we can map out from a control standpoint whether or not there are proper controls in place and then design our audit steps so we can determine on a test basis that those controls are operating effectively. That's pretty much the first phase of the audit. Um, we do that interviewing the district personnel after we have those narratives completed. We do that by walking through a particular financial cycle. So for example, how does a cash dispersement work from the inception of a
005partic of a purchase requisition through a purchase order all the way up through generation of the check, the check clearing the bank and then how does that look as far as the bank reconciliation and what's included on the treasures reports to the board of education. We look at internal claims order reports. Um so we've done that so far up through April. We'll get the balance of reports in a short period of time to determine whether or not there are significant internal control um flaws within the system. There are none. There's been some confirming purchase orders. We know that in school districts that takes place um often because there are emergency situations where something has to be secured from a good service standpoint and then the and then the purchase order is created at the same
006time. Um we saw that in August the risk assessment from Zen company was accepted by the board of education for 2324. So, we're in the process of obtaining that risk assessment and any areas of risk uh that the internal board firm in conjunction with the board of education determined that needed to be looked at during this order period. We will preliminarily analytically review account balances. We did this in April when we were on site and we did some of the other audit work um against the budget to see whether or not it's trending with respect to the revenue and expenditures. We'll compare them to the same current last time. Um, on the second phase of the audit, which is known as the substantive phase of the audit, this is where we're drilling down into the
007town balances to make sure that they're supportive of whatever direct into the school district. And so on the assessment we're looking at from a major standpoint the payroll, we're looking at expenditures and purchasing. We're looking at revenue recognition. We're looking at the capital project area. We're looking at any federal and state grant funding and how the expenditures take place with respect to that. And so based upon the internal control work that we did during the first phase, we see that there's a good internal control structure in place that we can rely on the areas that we need to do the financial statement audit. And so um we will when we arrive to the second phase of the audit actually substantiate those account balances to make sure that the transactions are complete and accurate with respect
008to the areas of the revenue and spending part of the budget. Um there are some other areas that we will look at on page six at the bottom. The district uses third party capital asset inventory reporting company has all the support in all school districts and there's a fairly extensive report that's generated based upon information provided by the school district as to what's acquired during the year and what's been disposed of during the year. So we'll reconcile the current year's capital project expenditures and purchases in the equipment code areas to whatever that inventory reporting income system shows. Make sure that the current depreciation charter is correct and that those items that have been disposed of no longer exist in that third party inventory system. Long-term liabilities as we remember are reported on what's known as
009those Gatsby 34 financial statements. So that is the presentation, not the way the books and records of the district are presented, but it's a presentation that shows you all assets including capital assets and all liabilities whether or not they're due next year or to be paid out of next year's budget or they're going to be paid out um across the next 10, 20, 30 years. And so because we have to go ahead and include for that financial statement presentation on the approval basis long-term liabilities, we as the auditor are responsible for auditing and getting third party documentation these. So these would be such things as far as leasing debt. Remember gas 87 was applied a couple of years ago for long-term leases. So any new leases that are added will get the leasing information the
010agreements have been signed and make sure that they're listed correctly as an asset and the liability is correctly calculated. Um we'll look at compensated absences. There's a new way that this is going to be calculated. It's under something known as Gatsby 101, Government Accounting Standards Board 101. And this has to do with the inclusion of a liability just for financial reporting purposes of what might be due to employees when they separate from service. So in years past you might remember on that the pool basis financial statement statement in that position there was a very large number for compensated absences and basically what that represented is if the school district close their doors um and we went ahead and stratified the fundable district. This was the estimate by marketing unit um quantified by an hourly rate
011applied to each particular employee that would tell us what the value of that payoff would be if that event took place. So now Gatsby 101 for compensated absences looks at things a little bit differently. They look at this in terms of same sort of exercise from the beginning but from for purposes of groups or larger groups or individual contracts what are the total dates that have been approved and then what is the value of those things that would be paid out. So it's it has to be more than likely to be paid out and then if it's more than likely to be paid out you don't stratify your population and take a percentage of what that payout may be. you look at in numbers the ultimate payout amount whether or not it's going to take
012place or not. So that's going to be a little bit different when we look at the financial statements together in October or November because it will be a much higher number because of the ways the calculation under gasing 101 has to be performed. We will also get third party information from your actuary who determines the workers compensation liability based upon an actuary's activation and a discount rate the rate that was used during the previous year was 3% and the liability was some in the neighborhood just reporting purposes of $2.5 million numbers we know that there's a big number it's $233 million of a lot of building again just for reporting purposes on the state command position and this is a liability for other post benefits. So this is the dollar value for health insurance to
013be paid for current and retired employees for as long as the mortality tables tell us won't be around and this is performed this actuarial analysis by also a third party. Um last year the actual analysis used a discount rate of 4% and a healthcare cost rate of 6.75% that will change again to certain guidelines that we assess to make sure that it's in compliance with the guidance and that number has to be audited and it's also included. And then we remember that the teachers retirement system and the employees retirement system since the uh school district is a participant in both of these systems has a shortfall in their funding. And so because of that they have an actual evaluation every year looking at versus whether or not they have funding in place to pay out
014everyone on basis. And then if there's a shortfall based upon the compensation of the school district versus the compensation of all local governments that are participating there's an allocation of that shortfall. Same thing it's for reporting purposes only. It's on the state acquisition for the school basis. Okay. So those are the items that we're going to audit to substantiate the account balances. Um on page seven the same process with respect to the documents will take place. We will draft the documents and then we will I will comment. I will meet them in person documents and um at that point um if the board of education agrees that those documents represent the financial statements of the school district, we can go ahead and release them to the office of the state controller and the school district
015will release those financial statements to the state education department with other information that they need to also include. The single audit, it's a compliance audit has a different deadline. It has a deadline of March 31st of 2026. So during the last quarter of this year and the first quarter of 2026, we'll be going ahead and we'll be auditing um the quarter of grants determined to be required to be audited on cyclical basis grants. Um last year this week in 2034 the grants were coordinated under the federal single order for special education cluster uh the education stabilization funds and the child nutrition grants. Okay. And so this year on the rotation will probably be something again like child nutrition and special education um and perhaps one of the other grants might be added. Any questions on
016that? >> No. >> Yeah. And so the time table you can create for yourself on the next page and then um the standard to be implemented 101 on page 9. Um if you're interested in reading more information about that um that's basically telling you how it gets recognized when it gets measured and what gets included. So it's basically the dollar value any time that an employee can either be paid out for they terminate or that they commute during the time that they are working for the school district. Okay. And there's something called retrospective application. And all that that means to you is that we have to restate opening balances. So that $233 million number that I talked about that was just for financial reporting on your 24 financial statement will be restated to reflect what
017it would look like again was in place as of June 30th 2024 and then the change will flow for this year to get us to the end balance for June 30th 2025. There's one other Gatsby statement which will slide um in 2026. I'm not so sure we need to talk about that right now, but it has to do with the change in the financial reporting model and what needs to be shown with respect to change in original to final budget and information that needs to be included in management's discussion and analysis. >> So sorry that was a lotion. I don't know if the board of education have any questions. >> Um, hi this is Annie Conway. I just have a very quick question. So with all the with all the changes, I know you basically
018said it's just one major change now, but there'll be many changes coming forward after June 2026 and the liability and are you going to be able to guide and help our business office and all those changes and ensuring that they're following the proper protocols? >> Yes. And actually actually we've had some communication already about how the implementation of Gatsby 101 works. Okay. Um, and so we need to have a number of, I would say, conversations about what that looks like. There's certain reporting that's available through the accounting software that's the district is using that will help give us the information. But yes, um you know, every time that there's something new and there's many new things, your business office is very good at reaching out and asking questions and we make sure collectively that those
019those items that need to be implemented onto either yes are implemented on a timely basis. Okay. Thank you. >> Any other questions from the board? >> Thank you, Jill. We appreciate your time. Thank you very much for your time this evening. >> Thank you, Jill. Thank you for taking us through the planning process for the audit. Thank you. >> Byebye. >> And now we'd like to welcome Sher Diamond. I'm going to describe very fast hoping that you have the presentation and so um our role is a little different as internal auditors. We focus on internal controls deeper than I would say your external auditor. Our sample sizes are larger. Our um testing is granular. We not only focus on the financial aspects of the health of the district, but we also look at compliance with
020those rules of regulation as well as operating um efficiencies and and ways that we can gain effectiveness and efficiencies of operation. So first slide real quickly is that the areas that we've tested since our tenure with the district since 2014. We do a smattering of different areas each year. We do a deep dive focused area review. are required to do a risk assessment, follow up on any tests that we perform, and then a focused area review. You can see it's run the gamut of different areas throughout the district that doesn't just stay in the business office, although that's where most of the fun happens. Um, in the 2425 school year, our internal audit plan was to do a risk assessment. We last performed a detailed risk assessment in the 1920 school year. We were about
021five years away from that. So we said it's a good idea to do that other detailed review. Again, we develop a five-year proposed test plan of areas to do a deep dive focused area review. We follow up on any open recommendations and we'll get into that as well. And the focused area review that we did which is different than what your external. So um we're going to be talking about the u risk assessment report. There's two reports that we want to go over kind of. One is the risk assessment report which is required by every year. Again, we did a fiveyear um in spam doing the detailed review. If you can imagine the last time we did this in 1920 um I think we all know what happened in March of 2020. Nobody could see.
022So I just wanted to say that the internal audit is a very fluid process. It has to be adaptable. It has to change and it has to be reactive to what the needs are of the every district is very unique and very different. So we do different procedures everywhere. Uh so we have to assess changes in staffing. Um things happen. We have to assess like the external auditors similarly but we look at the fabric of the whole district. Uh we have a unique lens similar to what I would say maybe the superintendent but looking at the interdependency of data and information flowing from everywhere throughout the district. So we're looking to see any changes in key staffing um you know in in management. We're looking to um you know work with people to provide additional
023training as needed. We followed up on our prior review of benefits. We have a new benefits administrator. So we sat with her. She's doing a great job. It takes up as a risk for us because we want to make sure that we are really addressing any kind of costs that can go up in spiralizing. We want to make sure that it's not happening. We also met with our new person that was responsible for stacking. That's your assistant to track them down for students. This is part of special ed. there's money that could be uh gained and um by the district, you know, by filing certain requirements and forms with the state. Not to get into that too much, but we weren't concerned, you know, with any of those changes. So, we meet with people to
024make sure that we're on track and if they need additional information, we're there to provide additional resources and training. Um obviously, we review the management letter that you're going to be down to make sure that any risks that they've identified are in line with our understanding of the risks in the district. Uh we look at the claims over reports as well to see if anything is picking up that's unusual that we may need to have a dialogue with the business office about. Um we uh look at any IT changes and that's because it's pervasive everywhere in almost every industry that you're looking at especially school districts but particularly concern cyber security threats and making sure that the district has proper protocols in place to address those. Uh this year we're definitely trailing artificial intelligence as
025well as deep fakes um and policies with regards to cell phones. I think you guys are tonight. Um and then of course we follow up on any recommendations that came in other prior reports. Um just to tell you that was on the back end of that risk assessment report. That's the horizontal part of that report and that's where we follow up on recommendations that have been issued since 21. follow up on one remaining open recommendation from our review of attendance and was implemented. We also looked at the re um the review that we did for contractual and regular payments. It's part of payroll that was performed in fiscal 2023. Um there were three recommendations from that report. They were all substantially implemented. We're going to just follow back up on that. It's a required joint
026effort between the business office and the HR department. Um it's basically forms that were looped to make sure that we still obtain and scanning um that were stored during sand. Um and so everything is looking really good. And then you can see on page 60 report um on the bottom is our plan. It's a best plan. Um it is you know not set in stone. Uh we work together collaboratively. If risks turn up during our our current year that need to be addressed we will um do that and and change it. Right now we have down use of school um facilities and I'll just tell you let me see that. Okay that's before I get into that. So we'll talk about what that is at the very end. Are there any questions before I get
027into the extra classroom activity fund report? Are there any questions on the risk assessment? That's all. Okay, moving on. So far so good. Um, extra classroom activity funds as you know are funds that supposed to be raised independent of the school district. They are their own little happy fund. They are supposed to be an education experience um for students to gain in operating a business. Um so what we looked at was specifically what the students were doing on their side to track and record um data that they've been dealing with. So financial data from things that they sell. So cash receipts, cash dispersements. Um so we did that by gaining an understanding. This is typical of any order we have to perform. We looked at the specific roles and functions of the areas. We looked
028at pertinent state guidelines. There are guidelines and regulations that are out there as well as district policies, procedures. We looked at external auditor report as well to gain an understanding of what types of clubs are doing financial transactions and you know what those transactions look like. They detail that and you'll get that for the car here pretty soon and then that helps to drive us to do um sample testing of the cash dispersements and the cash. Um the results of the review um they were very positive. The central treasur is extremely knowledgeable really of the New York state guidelines of internal controls. We were very pleased to see that um there is excellent communication between the central treasurer and the district treasurer. The district treasurer also provides like another layer of review. So it's a
029really good system that is in place right now. The records that we did review on our sample test basis were all properly documented. They were all reviewed by the the district treasure as well. There was all support was obtained and evident through our sample testing and bank reconciliations to that fund were being performed timely and also reviewed. There were two things that we came out with which was one is that the students themselves the clubs really need to be tracking and making sure detailing the cash flow information, not just relying on the central treasurer. And the last thing is just really make sure that money is raised or predominantly spent at the current year. This came out of doing reviews in several districts and other boards and other community members will be in the business
030of raising money that we should be spending it to in the current year. It's just it's a small finding, but it's something to be aware of. I think a lot of students they sort of feel we just need to raise money and they don't have a little goal in mind and if they started and then they ended it with a higher balance. Yeah. >> I just have a question about the document procedures for the students. Do you provide our district with the type of documents and what type of protocols students should follow? >> Yes. And also when you mean the current year, do you mean the last day of their classes or do you mean the last day of the district? >> So district the district year. >> Yeah. Yeah. So no. Yes. said there's
031a gap in time between when students are traveling and there are procedures that you can perform that um help to mitigate um missing a student treasure signature or something support you know when a bill has to be paid after school ends. So not everything is going to get all tied up and picked up like they gave the prom something something that happened in June that is not going to officially get paid until maybe right after school ended. it's possible. Um, you're seeing it on a cash basis, but we're looking at different ways of how that money is flowing through and what we would like to get comfort for sign off for everybody. And absolutely, there's procedures, there's training that the district does do already. Um, we will be happy to support provide additional. Sometimes it
032helps if you have an auditor present and you know, like this matters. This is why we're here. We've unfortunately had to do a lot of fraud. Not here but in other places if we were doing cash >> right but that might also be very good for our students to listen to maybe so that's it on the extra classroom report we have responses in the report um again our risk assessment and our um focused area report does have to get filed up with the state as well they have a lot of time [Music] this past year so any questions on the extra classroom. We're moving fast. However, you want to introduce Erin. I I think I might have last year is a director partner in training. She's going to be a partner effective one 2026 because
033I'm retiring 121 2025. So, I'm going to let her just tell you about what we're doing this year. Sure. >> Um so basically uh this year we're going to once again do a risk assessment. This time will be an update um where we will take a look at all the different changes that took place throughout the school year. Um and also address any risks that the district might want us to take a careful look at. Uh we will continue to monitor any open recommendations as we did last year. Um this time it will be the contractual contractual payroll that Sharon mentioned earlier. We'll take a look at benefits and circle back there um because we had done training earlier in the year and we'll start with the extra classroom uh you know after giving them
034a little bit of time to implement the recommendations of course and just be an asset to them if they need help. Um one of the suggested areas of internal audit focus was going to be facilities usage. This is something we're seeing a lot of districts ask us for and it's just basically taking a deep dive into what types of policies and procedures the district has to handle facilities usage um and to make sure also at a time when nicer kind of like shopping district coverage and and making things much more restrictive you know are we in line with what nicer is asking for um also there may be different um parties that you charge for facilities usage so understanding how the district um handles that accounts receivable fulfilling any accounts receivable related to that. >>
035Can I ask you a professional? So, do you mean as that as far as financial responsibilities or also um liabilities for both both? >> Yeah. Yeah. So, there's a whole process in life. You know, before someone wants to do something, are you going through the proper steps to make sure it's an approved process? And also, I don't know, you know, we'll we'll get to know it um if the district doesn't have any issues, but we do find that a lot of districts get a lot of push back from the different parties that would like to use the facilities. So, it's a good opportunity for the district to lean on your auditors and say, you know, this is how it should be done. We can help you, you know, create any training that you might need
036or just be kind of like a backbone or bad guy for you. Um and helping what could what seems like a little thing, but could be a big thing run a lot since they're throughout the district. So, we're looking forward to that unless they just, you know, the board has any other areas that they'd like us to focus on. That's that's the plan. Thank you. Thank you so much. >> Thank you. Thank you. Thank you. And we'll move now into um the third part of our presentation tonight, which is just a brief update on our um upcoming bond propos. >> Thank you, Dr. Um, I guess the last time we spoke about a proposed large scale top land was in January. At that point, we decided to put it on hold, go through the budget
037cycle, and then wait until after we had the budget, which was greatly approved by the community to revisit it. So, some things have happened since we last spoke about in January, especially at the high school. Trying to develop our vision a little bit further in terms of some specifics about what we'd like to propose. We'd like to share it with you this evening. So, just to focus on on the high school. So, um, for the high school, the subtotal is about $40 million, uh, which represents for the scope that we're talking about right now almost half of what we're proposing in terms of our overall district-wide large scale capital plan. We're grateful that our building aid ratio is still building a ratio is 42.4%. Uh which means that for every eligible dollar and the the
038scope that we're talking about almost every dollar is eligible not everything but almost we get 42 cents back in building a which is really important. Just want to say that again for every dollar that we spend we get back from the state in the form of building aid 42 cents and so that the net cost is actually very different from the overall cost of of the project. Um, at the high school, we're proposing some new spaces, renew and enhanced programs. We're going to go through the detail of that in a minute. Some reconstructed student spaces, also some upgrades to our athletic facilities, and some necessary building maintenance that we also need to address. So, it really covers a lot of different categories. These are some different line items. I'm not going to go into all
039of the details. It's here for you to review, but I just want to hit some of the highlights. So, the first thing that we're talking about is some construction of some new classroom space and interior alterations in the related area. So, I'm just going to jump to show you what we mean here um in a moment, but I want to just point out a marine science classroom uh space for carpentry technology and robotics, a connecting corer that takes uh students across that north side of the building without having to go outside and then maybe group some new bathrooms and something we've been talking about for a long time, which is access to bathrooms from the outside. So people who are using the fields can now have access to a bathroom. And let's take a look
040at the slide for a second. So this is what I'm talking about here. This is the addition that we put on the high school. This was about 12 13 years ago. The last time that we did a large scale capital plan and this has been open. Those of you who know the high school know that it's an open space. So really the classrooms are on the second and third floor. So we'd like to build out this space. So, this would be the carpentry wood shop that's over here. This is the robotics technology classroom. This is what we're looking for for our new marine science classroom program. It's going to have access to a dock that's going to be very close by. And so, this is the water because this is the bed facing the bed.
041Um, this is going to be an additional classroom space. We're at a real shortage for classroom space at the high school. It's it's a building that doesn't have a lot of opportunities to grow. So, we're excited that we can create a new classroom there. This will be the access from the outside to some bathrooms. Also, interior access to the student bathrooms. Over here, we're going to have some new utilities for the metal shop. So, we're going to really upgrade the metal shop here. The auto shop remains as is. Some new interior staff bathrooms over there. And then new wrestling where we've been talking about that for years, how we really would like to have a space for the wrestlers at the high school. So, we're going to convert some space that's here now, which is
042the current wood shop and the photo lab, and turn that into a wrestling room with locker rooms, coaches offices, some interior student bathrooms over there as well. And this is this walkway that we're going to have that extends from the marine science classroom that'll take students without having to go outside, right? The new interior walkway all the way to the elevator. Right. So, we have that. A new entrance way is also featured here to have it really be an entrance way. Um, which we really don't have such a, you know, an entrance way right now at the high school. So, we're excited about that. So, that's the floor plan just to give you an idea of what it's all going to look like. Now, I just like to jump back to the description area in
043construction. Here's the wrestling room, right? The price there about $4 million. the new main entrance just slightly under three. Um, renovated student spaces. We'd like to reconstruct the cafeteria. You know, we've been talking about that for a few years as well, creating a new space that doesn't feel as cavernous. Um, have cozier with some new finishes, different seating areas. And let me just jump to that for a second. It's something a photo that we've shared in prior presentations. Now, as we go forward in our process, we will narrow down the design, but this just gives you an idea of what we're talking about. Student seating area along the window that overlooks the bay and the different student seating areas, a change in the service line, having a few stair elevation over here just to give
044it some different dimensions. So, it's again less cagess. So, we still like that idea. Um, factory construction. So, our family and consumer science classroom, we want to renovate that. Give it a complete renovation. The locker room, another complete overhaul of our student locker room, boys and girls. Um, baseball softball field reconstructing the infield. So, we have turf on the infields, replacing the turf field that's there right now because it's coming to the end of it useful life at alumni field. And these are some basic build building systems. We need to these have handicap accessibility in terms of accessing the pool. Um air handling units. We want to replace all those air handling units that haven't been replaced already in recent capital projects and some basic maintenance of interior walls, ceilings, interior doors. And that's just
045a recap of what we've been doing over the past several months in terms of really fleshing out our thoughts for the high school. Thank you for the opportunity to talk about this. Any questions for the board? Thank >> my understand again, you know, it's not necessarily, right? If you're still running the same classes, but maybe instead of having 23 and the class bank of 22 and you add up just the one or two fewer students that you may have across the board, maybe that's really the decline in the enrollment. You know, we're still running the same English class for the most part. You know, maybe one or two classes here and there. Um, but I don't really think you're going to see a direct change in terms of, oh, let's say they're, you know, 30,
046oh, now we have a new classroom available. You know, it's not really going to correlate that way. >> Yeah. You know, it's worth taking a look at at the overall enrollment at the high school. It has declined a bit, but I don't I don't think it's >> not declined as much as elementary. Right. Right. because remember we were to >> about pretty steadily down by a few but not in terms of >> yes but we're not seeing the same at the high school and we'll be happy to share share that those >> welcome Anybody else? >> Yes. >> Um, yeah, Michael, thank you for this presentation. I think it's very exciting, especially what what's planned for the high school. Um, I know this is just a rendering of the cafeteria, but it looks fantastic, and
047I'm excited to see what kind of entrance, a more aesthetically pleasing entrance is planned for. >> Yes. Something that's our dad and felt is that what we're thinking about with entrance is besides making it look like an entrance to to a high school is to have really some learning spaces incorporated into that to really capitalize on the marine environment where the school is where we all live. And so when we're looking at an entrance like this, we're looking at different features that may be able to also make it something that is an active learning area. >> Thank you. Um, Mr. Deito, thank you so much for your presentation. Um, what plans do we have or what plans do you have to actually get all of this information out into our community? Because I know people
048are very busy over the summer. >> Yes. >> Um, but I think they will be so excited to see so many new opportunities for our students when they get to the high school. So, how how are we going to publicize this? Well, I I think tonight is is the first step in terms of saying, "Hey, you know, we we really want to talk about this again and we really want to plan for some of this exciting work." And I just wanted to remind everybody just to say one quick word about it is the reason why the timing now is so important is because the debt service in the prior bond issues are falling off. meaning that we finished, you know, next year is going to be the last payment of the first bond issue that
049we did going back 15 years ago. So, there's room in the budget to what we call backfill for layer, you know, future debt service. So, that there's no tax impact. And that's just something I want to say again that all of these plans will have no tax impact on the community um because we have retirement debt service. So we talked about it for a few years in terms of you know marine science you know what it may look like. So we spent some time to think about how we can incorporate it to the building itself. Right. Right. >> And so that's why we have this space over here talk about robotics. So we said let's put it on hold for a few months. And we've done some thinking and some work ourselves that we haven't
050really shared publicly with the board. And so now is our first opportunity to do that. We'd like to do it again on the 19th. I think we could talk a little bit more about some of our ideas, but for the most part, the stuff at the high school is really the stuff that's new in the sense of, oh, marine science, robotics, the new wrestling room. At the other buildings, the bulk of the work is new upgraded HVAC, the heating, the the mechanical ventilation, the air conditioning that we have been talking about for years. And I know that in our various school communities when I do the budget presentations, I know the PTA will ask, "Oh, so what's happening with, you know, the HAC upgrade that we've been talking about for a few years?" So, I
051think, as you said, they're going to be very excited to hear that. Yeah, we are trying to plan for it and I know we're going to be working on that timeline. Um but at the other buildings it's it's more of just HBAC playgrounds right which is also we've been talking about playground revamping at west school in addition um Lindell at east school uh a new component for Leo you know trying to give everybody a little bit of something but you know we've been talking about it school playground also for a while so you know we're really just putting this to effect so I think that by starting to talk about it tonight and continue our August meeting, September meeting, October meetings, and again, we're going to talk more about the timeline. Um, that I think
052people will be excited and and hear about it very quickly and be Oh, yeah. Yeah. I'm glad you're finally doing it, not doubt, you know, you know, this is something we can talk about. >> No, I I agree. I I'd like to see it on our Facebook pages and on our district website and maybe the Long Beach Herald. >> Yeah, absolutely. I I think that would really be important as a way to reach all members of our community. >> Thank you. >> Involve the PTAs. Definitely. >> The PTA is a great target. >> Yes. Thank you. Um I just have one question. The building a ratio that you mentioned the building a ratio is 42.4%. So is that built in and constant or can that fluctuate with anything with the state that changes or that
053that's always like is that something that is subject to change you know over time just with the everchanging? >> Yeah, I don't know the answer to that question but I can tell you that it's been 42.4% since we did our last >> big bond issue. So, um, but I can certainly look into that to see if there's any risk that that ratio is going to change is a good question. Um, but I don't believe so. >> And if that ratio changes, does that change our approach a little bit? I mean, >> it's it's possible because we use that building a ratio to calculate the net impact, right? So we have in our budget aligned for about $8 million that we spend on debt service that we're spending this year, we spent last year around that.
054The building aid that comes into us every year um takes that cost and that cost down to about 5.8 million, right? Um, now the building a may look to vary a little bit year to year, but the whole idea of building a is to have the building a line up with the debt service so that when you're making your debt service payment, you're getting the building aid for the construction cost that you use the borrowing to pay for. So, they're in sync. It's not always perfect, but you try to make it so that it's in sync. Um and then similarly just one quick thing is that when we do the capital projects that we've been doing year after year we use our capital reserve money again dollars that we spend we also get 42.4% as
055long as it's eligible for the most part it is and then that lines up and then we get building a for that too over over 15. >> So that's not right any any construction cost that's eligible and for the most part everything we do is eligible. Yeah, I I think the most exciting exciting part of this bond um just moving forward with the new graduation requirements is that there's some growth in some alternate spaces like you know the um the science more options for our students um you know even the robotics the carpentry technology you know with the graduation requirements changing and us expanding that we're kind of moving into the times the appropriate way so I think that's that's really exciting People should understand that there is that correlation. Um yes. So that's great.
056Okay. Um moving on. I think I'm sorry. >> I just ask how reliable do you think areations? >> Sure. >> Well, I will say embedded in these figures are cost escalation factor. Um, since we've been doing projects with John Willow, there were very few change orders. So, I think that we can feel good that we're not going to see um an escalation there in terms of the cost. He feels pretty good about it. And as you know from the different work we've been doing through Capital Reserve, sometimes he hits it spot on. Sometimes it's under for the the most part it's rare that it's that he's under budgeted. you know, sometimes occasionally it is, but he's been pretty good in terms of coming up with his estimates and then when we go out to bid
057or that we need it back up an existing contract, we've been able to stay with the budgeting even with the the work that we did here in the middle school with um you know changing up the boilers, doing the HVA system here there was some money left over because the uh cost came in under the budget that we've been able to to do some more of the work and less that we need to put into this large scale project. So I feel pretty good about the numbers. >> What about interest rates? >> Well, interestingly enough, the interest rates right now are about where they were where they were, you know, about 15 years ago, 16 17 years ago. Um, we're working with a financial advisor that helps with the financing, with the bonding. Um, and
058they're projected to go down. He's being, you know, made the projections in a conservative way. Um, I don't think that, you know, we're going to really get hit so much on the interest side. You know, what we do talk about is that the more that we delay some of this work, the cost can go up, right? So, um, you know, you have I think that the timing is good considering the overall environment that I think interest rates will be near or come down a little bit and then maybe it'll help us hedge any rising construction cost in a year or two from now. >> Okay, moving on. Um, student organization announcements. Do we have any? >> Okay. Questions and comments from the public on tonight's agenda. >> Oh, sorry. >> What? Oh, yeah. I'm sorry,
059guys. I'm remissed. I forgot to say um Mr. Pel um wasn't able to be here tonight. had a priority gave him offer. I did forget to say that because the time was off. I thought he thought possibly he was going to make a little bit of meeting but ends up not. So, turns out not. So, I just wanted to make sure I um what are we up to? Approval of minutes. Approval of minutes for executive session of regular meeting of May 13, 2025 and regular meeting of May 20th, 2025. >> Second. Any discussion? >> Dr. Brian. Miss Con? >> Yes. Miss Bingy, >> I vote yes. >> And I vote yes. Um, okay. I think we're up to presentation of the superintendent. >> Thank you. I'd ask the board to consider item one personel motion.
060>> Second appointment. Thank you for service. We look service in this role. Thanks for the opportunity. >> Okay. So, well, I'm just so excited for you to have this new position and I'm sure you will shine. >> You know how I feel about I think you're plus you're a wonderful knowledge and I think it's really going to move our our entire program where exactly we need it to be. So we are beyond thrilled. Sorry. Anybody else? What can we say? Very happy to have you. All right. Um motion discussion. We did that. >> Yeah, we did. >> Oh, sorry. I'm sorry. >> I vote yes. >> And I vote yes. >> And congratulations to Kim. And I'd also like to introduce Thomas Morris who is a new special education teacher who's here tonight. So welcome,
061welcome, welcome, welcome. >> I'd ask the board to consider item two, non certificate. >> Motion second. >> Any discussion? >> I vote yes. >> Miss Conway, >> yes. >> Miss By, >> I vote yes. >> And I vote yes. >> And I'd like to introduce Julie Ling, who is a new high school library clerk who is also at Clark High School. So, welcome back. >> I love that. We love when our our alumni come back come back as vicinity. That that is a job well done in our eyes. So, welcome. Um I ask people to consider items 3 through 11 together, but I do want to note that we are putting um policies 7 through 16 tonight for approval and waving the first two readings. Um that is because we're informed by the state that
062um you may have heard they were allocating some funding to districts to help implement the new Delta Bell cell phone policy ban. Um and to in order to be eligible for that funding, which for us is about $19,000, you have to have the policy approved by August 1st. It's a very basic policy. Um we will be working with our school leadership teams to detail kind of what that looks like in practice. We're expecting that to be difficult to get in practice, but the policy will allow us to um qualify for that funding, which is why it's run tonight without the first two readings. So, I'd ask the board to consider 2011. >> Motion made second. >> Any discussion? Dr. Brian, >> I vote yes. >> Miss Comy. >> Yes. >> And I Okay. Um moving
063on. um board of ed additional. Do we have any we want to bring up? I I just want to um thank you for the summer school walkthroughs. I I appreciate that. It's nice to see our students engaged and learning during the summer months and please give our thanks to our staff for all they do to make our students feel welcomed and supported. Anybody else? Okay. Um, questions and comments from the public. >> Yes. >> Um, my name is Christian Hay. I had three kids go through high school and I am here to speak on behalf of Rachel Ray and obviously her record and honor field of boys and girls speaks for itself. the amount of division, the amount of girls that have gone on to the next level is second to none in the history
064of Long Beach High School. And when her first year at soccer coach at Long Beach, she took my son who's the youngest on the team and she pushed Leo to start and they ended up making the semi-finals of the counties that year. And I just think that in light of what happened, was a mistake? I Yes. But I think a firing was a little harsh. I think a reprimand should have been in order. And the way parental pressure on high school athletics across Long Island has increased tremendously over the last few years. Manhattan girls high school lacrosse team. They're the one of the gold standings in the country for girls lacrosse. They've gone through three coaches in three years. One girl was a recruit of Rachel Rays out of Adelfi. She went on to win
065a couple national championships, was a three-time all-American, and she was one year at Manhassy, and because of the parental pressure at 33 years old, she retired. I'm not sure if Long Beach wants to go down that route, but you're opening yourself up for that instance to happen. Now, I understand the matter. I hope you will reconsider and give Rachel another chance. Sorry for being late. Just get off the train. Have to get back on the train again. I'm not very good at the mic. You guys know my fault. They very good. Skip the generation. I think my kids will have picked up from there. Um my daughters Kayie and Kelsey both played for Rachel, right? uh Kelsey Kay for all four years. >> Can you do me a favor? We're usually not supposed to use
066names. So just just across the >> Sure. Okay. >> And then uh my whole So anyway, I'm just going to go to the main part of it where uh you know, we met in 2010 at Hump the Mountain. We were uh a bunch of families, Long Beach families were hanging out in the auditorium having lunch with our kids. Rachel knew the um seen the Long Beach lacrosse uh shirts and sweatshirts on it. Came over, introduced herself, you know, she was very very um great with the kids, you know, very impressive and now she know the game, where she came from and uh you know, just how she made she kids at ease. It was great. Uh my daughter went to went on to uh went to Catholic high school, you know, um that um that
067was a great mentor to her all four years helped her through school even though she wasn't in this school. My daughter Kaylee played all four years with her. Um she's been a great inspiration for kids, you know, doing a lot of great things for for our neighborhood. I know myself uh was here for four years. I leaned on my coach a lot. Woody Davis, God bless his soul. He was a great man. You know, I leaned on him more than anybody and he got me to graduate and go on to college and do get a scholarship. So again, you know, she's the same type of person. And coaches are so important to kids these days. You know, they spend a lot of time with the kids, some some families more than more than the parents
068because the parents have to work nowadays. So, just to say, you know, that um she's a great person, great for the great for the neighborhood, great for the kids, and uh we're going to we need >> Thank you. >> Anybody else? >> Hi, James. Both my daughters have played for Coach Ray. One was in the program prior to her getting here. The other one she was already established. What I want to say is that I feel like a decision was made at a very emotional time because I know myself as being a coach in the district that anytime the season ends, emotions are running hot. People don't always think straight. But when we look at our school board and our leaders in the schools, we expect them to make good, honest, intellectual decisions. When emotions
069have calmed down and you look at all, you can look at all the facts that are out there before you. I don't know if Rachel made any mistakes, but I know everybody in this room is not perfect and we're all human beings. But what I do ask is that reasonable minds turn around and think about the ramifications of the decisions we made going forward. Because to just dismiss a coach after 16 years of building a standard of excellence that did not exist when my oldest daughter came through this program to where the program is now and to just dismiss her and then turn around and expect that that standard of excellence is going to stay there for the people coming behind her and the kids coming up through the program now is not going to
070happen. It's going to be very difficult. When Mr. The veto talked about the capital plan to improve the school district, right? What good is the building when the teachers and the coaches are of excellence? I mean, it's, you know, we all want what's best for the children. We want a great learning experience in the classroom, on the lacrosse field, in the music room, wherever it is. And to offer that experience, sometimes we need the best people to be leading the way. And I felt coach Ray was one of those people. Some people felt differently so they decided to dismiss us. But I think as the dust settles and emotions cool down, if everybody can sit back and think reasonably about what's going to happen, I think we can come to a better conclusion than what
071happened. And lastly, I reached out to other varsity coaches in the district and asked them how they felt about Coach Ray's dismissal. and every one of them told me they feel they're a phone call away from an angry parent of losing their job and that's across the board in all of our six sports. So that's something to think about. That's all. Thank you. >> Thank you. Thank you. >> Anybody else? Hi, my name is Calan and coach. Um, I remember being in Catholic school right here in Long Beach as a middle school student and praying that I would be able to play for my Long Beach. Um, and to be honest, I was very fortunate enough to be able to play for her for all four years. Um during this time she instilled respect and
072dedication in every single one of her athletes. She's helped so many kids and was a mentor to her players on and off the field as well as kids who even weren't her players. My sister did go on to play at one school for lacrosse. And during this time there, her coach was mentally exclusive to the students and to the athletes. And it took them around four years to actually get coach to resign because of a thorough investigation that had to be held. And I think that we should really reconsider this position as she was not really given this opportunity for investigation or to ever be reprimanded for any actions. um she's the best thing that happened to this sport here and really took Long Beach lacrosse on the map and I feel that we are
073really setting an example the wrong example for the next coach that is to come here if a coach would even want to come here after this. >> Thank you. Thank you. I guess we can move on to Yep. Classroom Teachers Association just want to say congratulations to Miss Lori over here. We're very excited for her new role and welcome to the new people being hired tonight and we're very excited to hear about the new plans at the high school. The rest of the district look forward to discussing it. Have a good summer. >> Um and registrative supervisory. No, I don't think we have anyone here. Um um LBSA here either and then PTA. I don't think we have any right. Okay, I think just Oh, right. >> Yep. >> Yes. Second. Second. Any discussion? Okay.
074Um so what happens here is we're going to go and see a separate meeting among ourselves. You are all welcome to stay. Um I we can't really say how long we'll be in there. Um but the meeting will officially adjourn once more. Anybody missing each Good. How are you? >> I'll see her. I'll >> see. I would not typically enforce a student with disability. She's already got an IP. She's already getting services.