Yorktown Central Schools 2015 – 2016 Budget Budget Hearing May 11, 2015 7:00 p.m. Mildred E. Strang Middle School Budget Vote May 19, 2015 7:00 a.m. – 9:00 p.m. Mohansic Elementary School 704 Locksley Road

BOARD OF EDUCATION Jacqueline Carbone

President

Karen Corrado

Vice President

Trustees Peter Bisaccia

Anthony D’Alessandro

Thomas Donatelli

Michael Magnani Christine Montero

CENTRAL ADMINISTRATION Dr. Ralph Napolitano

Superintendent

Dr. Florence O’Connor

Deputy Superintendent

Thomas S. Cole

Assistant Superintendent

TABLE OF CONTENTS

Page # Mission Statement

1

Letter from Board of Education

2

Budget Propositions and Voter Registration Information

3

Revenues by Major Sources

4

Expenditures by Major Area

5

Estimated Real Property Tax

6

Expenditures by Category of Expense 7 Expenses by Function

8

Function Detail

10

Revenue Detail

16

Three Part Budget Information

17

Tax Report Card

18

Exemption Impact Report

19

YORKTOWN CENTRAL SCHOOL DISTRICT MISSION STATEMENT

The mission of the Yorktown Central School District is to provide a comprehensive educational experience maximizing individual potential. We will achieve this by:  Empowering students with the skills, knowledge and values to become responsible, productive contributors to society.  Ensuring a safe and nurturing environment that promotes higher level thinking, communication and creativity.  Challenging the learner to achieve personal excellence.  Promoting respect for oneself and others, and understanding of individual differences.

1

Y o r k to w n C e n tr a l S c h o o l D is tr ic t   Ralph Napolitano, Ed. D. Superintendent of Schools

Yorktown Heights, NY 10598-3129 Phone (914) 243-8001 Fax (914) 243-8003

  May 2015

Dear Parents and Community Members, We hope that this letter finds you and your families well. It is with great pride in our schools and students that we share this budget newsletter with you. Our district remains committed to the education of the whole child which includes: academic growth, social, emotional and character development, physical well-being, health education and the creative expression that is developed through music, fine arts and the performing arts programs. The Board of Education, administrators and teachers believe that a complete education can only take place when all areas of a child’s development are addressed. We continue to deliver all this with a tax rate increase of only 1.1% with a budget to budget increase of less than .5%. When we begin each budget season, we carefully consider our mission statement and core beliefs. It is always our goal to ensure that our budget supports the programs that are designed to make our students competent, confident, collaborative and compassionate citizens. We expect that our students will use their knowledge, skills and values to make a difference in our school community and the greater society. We also are very attentive to and considerate of the taxpayer when we consider the expenses attached to each of our programs and have consistently remained well below the tap cap levy. This budget, as in years past, supports programs that reflect the needs, interests and abilities of our students. The first year of the YCSD full-day kindergarten program has been extremely successful. We continue to invest in facilities and technology infrastructure that keep our students and staff safe and comfortable. We support all students with professional staff and academic materials that are rigorous and developmentally appropriate, while providing support for students who are challenged. We continue to provide resources that bolster character education, support social, emotional and physical health and are attentive to our vision and values. Our students will leave Yorktown ready for the rigors of college and other opportunities that await them as they leave YCSD. We thank you for your generous support of our district, schools and students and encourage you to vote on Tuesday, May 19, 2015, from 7:00 a.m. to 9:00 p.m. at Mohansic Elementary School. The 2015-2016 Yorktown Central School Budget of $97,505,000, well within the tax levy cap, with a budget to budget increase of less than .5%, has a tax rate of only 1.1% and a modest increase to the tax levy of .98%. Your partnership is helping us to build a better world one student at a time. Indeed, our children come to YCSD to learn and they leave prepared to lead, serve and make a difference in our world. Sincerely,

 

Ralph Napolitano, Ed.D.

Jackie Carbone

Superintendent of Schools

President, Yorktown Board of Education

2

BUDGET PROPOSITION FOR 2015-2016

PROPOSITION 1 RESOLVED: that the Annual School District Budget for the fiscal year 2015-2016 in the amount of $97,505,000 and the requisite portion thereof to be raised by taxation on the taxable property of the District be approved.

CANDIDATES FOR THE BOARD OF EDUCATION 2 VACANCIES: JULY 1, 2015– JUNE 30, 2018

VOTE FOR TWO JACKIE CARBONE

CHRISTINE MONTERO

VOTER REGISTRATION INFORMATION To be eligible to vote on May 19th, residents must either: (1) Register to vote on the registration date, or (2) Have voted in a school election within the past four years, or (3) Be duly registered to vote in the general political elections. Registrant must be a U.S. citizen, resident of the school district for 30 days, and 18 years old by May 19, 2015. Voter status may be checked by calling the District Clerk between 9:00 a.m. and 3:00 p.m. (243-8199). Absentee Ballots - Applications for absentee ballots may be obtained from the District Clerk’s Office, 2725 Crompond Road, between 9:00 a.m. and 3:00 p.m. on any school day. The applications must be returned to the District Clerk’s Office at least seven (7) days before the election if the ballot is to be mailed to the voter; or the day before the election if the ballot is to be given personally to the voter. Registration - Eligible voters may register on any school day at the District Clerk’s Office, 2725 Crompond Road, between 9:00 a.m. and 3:00 p.m. Final date: May 14th, 2015. Annual Election - Mohansic Elementary School - Gymnasium - Tuesday, May 19th (7:00 a.m. - 9:00 p.m.)

3

Revenues by Major Sources 2014 - 2015 BUDGET State Aid 17.6% Local NonTax 2%

2015 - 2016 BUDGET Sales Tax 1.1%

State Aid 17.5%

Sales Tax 1.0% Local Non-tax 0.75%

Fund Balance 1.11% Tax Levy 79.0%

Fund Balance 0.4% Tax Levy 79.3%

2013-2014 Actual 76,347,317

2014-2015 Budget 76,612,051

2015-2016 Budget 77,361,376

Increase/ (Decrease) 749,325

Sales Tax

1,069,438

1,010,000

1,050,000

40,000

Non-Tax Sources

1,405,547

1,240,930

1,598,555

357,625

15,255,363

17,107,019

17,095,069

(11,950)

400,000

1,048,000

400,000

(648,000)

$94,477,665

$97,018,000

$97,505,000

Real Property Tax (Tax Levy)

State Aid Fund Balance TOTAL REVENUE

$487,000

Revenue for the 2015-2016 school budget is derived from the following major categories: REAL PROPERTY TAX (Tax Levy) is the portion of the budget not covered by other revenue. SALES TAX is an estimate of the school district's share of sales tax collected by Westchester County and the Town of Yorktown. NON-TAX SOURCES include interest earned on investments, rental of school facilities, charges for health services for students attending non-public schools within Yorktown but residing in other districts, reimbursements for insurance claims, and other miscellaneous revenue. STATE AID is determined by the New York State Legislature as a result of their annual budget legislation. FUND BALANCE is the amount of unreserved fund balance (cash reserves) that is appropriated to support the subsequent year's budget.

4

Expenditures by Major Area

2015 - 2016 BUDGET

2014 - 2015 BUDGET Undistributed 28.71%

Undistributed 27.40%

General Support 9.38%

General Support 9.43%

Transportation 6.37%

Transportation 6.24%

Instruction 55.67%

Instruction 56.80%

General Support

2013-2014 Actual $ 8,911,729

2014-2015 Budget $ 9,098,855

2015-2016 Budget $ 9,198,415

Increase/ (Decrease) $ 99,560

Instruction

$

51,306,836

$

54,010,235

$

55,380,205

$

1,369,970

Transportation

$

5,628,490

$

6,050,935

$

6,206,715

$

155,780

Undistributed

$

26,071,334

$

27,857,975

$

26,719,665

$ (1,138,310)

$

91,918,389

$

97,018,000

$

97,505,000

$

TOTAL EXPENDITURES

487,000

The proposed 2015-2016 budget of $97,505,000 reflects a budget-to-budget increase of 0.50%. GENERAL SUPPORT includes expenditures associated with the funding of the Board of Education, District Clerk, District Meeting, Central Administration, Finance, Legal, Personnel, Operations and Maintenance of Plant, Central Printing, Word Processing, Data Processing and the cost for special items such as Tax Certiorari claims and Risk Management costs. INSTRUCTION includes expenditures for all instruction programs including Curriculum Development, Supervision, Teaching Regular School, Special Education, Library, Computer Assisted Instruction, Guidance, Health Services, Psychological Services, Social Work Services, Pupil Services, Co-Curricular activities and Interscholastic Athletics. TRANSPORTATION provides funds for all home to school student transportation, including mandated transportation of students to private schools within a 15 mile radius of their residence. UNDISTRIBUTED includes Community Services, Employee Benefits, Debt Service and Transfers to Other Funds.

5

ESTIMATED REAL PROPERTY TAX

Expenditures Less: Revenue Other Than Taxes Amount To Be Raised By Taxes

$97,505,000 ($20,143,624) $77,361,376

2013-2014

Total Real Property Tax $76,347,455

Town of Yorktown $73,323,191

Town of New Castle $1,453,134

Town of Cortlandt $1,571,130

2014-2015

$76,612,051

$73,698,504

$1,439,523

$1,474,024

2015-2016

$77,361,376

$74,576,556

$1,336,308

$1,448,512

Town of Yorktown Computation of Real Property Tax Assessed Value Equalization Rate Full Value Percentage of Tax

$76,061,966 2.51% $3,030,357,211 96.40024469%

Town of New Castle $11,223,767 20.67%

Town of Cortlandt $1,106,551 1.88%

$54,299,792

$58,859,096

1.72735848%

1.87239683%

Town of Yorktown $74,576,556

Town of New Castle $1,336,308

Town of Cortlandt $1,448,512

Estimated Tax Rate per $1,000 of Assessed Value

$980.47

$119.06

$1,309.03

Final 2014-2015 Tax Rate

$969.76

$127.79

$1,329.82

Estimated Dollar Change

$10.71

Estimated Amount of Tax Levy

Estimated Percentage Change

1.10%

($8.73)

($20.79)

-6.83%

-1.56%

6

Expenditures by Category of Expense 2013-2014 Actual 47,662,186 19,815,975 17,189,408 368,450 627,011 6,109,075 146,284

Salaries Employee Benefits Contractual Equipment Materials & Supplies Principal and Interest Interfund Transfers TOTAL EXPENDITURES

$

91,918,389

2014-2015 Budget 49,556,890 21,175,775 18,409,775 563,455 629,905 6,532,200 150,000 $

97,018,000

Materials & Supplies 1%

Materials & Supplies Principal and Interfund 1% Interest Transfers 5% 1% Equipment 1%

Employee Benefits 22%

$

97,505,000

Increase/ (Decrease) 923,745 (1,629,860) 377,525 295,825 28,215 46,550 445,000 $

487,000

2015-2016 Budget

2014-2015 Budget

Contractual 19%

2015-2016 Budget 50,480,635 19,545,915 18,787,300 859,280 658,120 6,578,750 595,000

Principal and Interest 5%

Interfund Transfers 1%

Equipment 1% Salaries 51%

Contractual 19%

Salaries 52%

Employee Benefits 20%

SALARIES of teachers, administrators, aides, clericals, custodians, tradesmen, nurses and other district personnel. EMPLOYEE BENEFITS include social security, health insurance, workers' compensation, life insurance, union welfare and Teachers' Retirement System and Employees' Retirement System pension costs. CONTRACTUAL represents all purchased services including the transportation contract, BOCES services, insurance, tuition, utilities, professional and technical services and the upkeep of buildings and grounds. Included in this category are the lease of copiers district-wide and textbook and software purchases. EQUIPMENT includes monies budgeted for the purchase of new and replacement instructional and non-instructional equipment. MATERIALS & SUPPLIES include all instructional supplies as well as office supplies and supplies related to buildings and grounds. PRINCIPAL AND INTEREST include the payment of debt service on existing bonds and the annual tax anticipation note. INTERFUND TRANSFERS include funds to be transferred to government funds other than the General Fund. This includes the payment of monies to the Special Aid Fund for the Special Education Extended Year Program and the transfer to Capital Fund for repairs to the district facilities.

7

Expenses by Function GENERAL SUPPORT

Board of Education Central Administration Finance Personnel Operations & Maintenance Central Services Special Items TOTAL

2013-2014 Actual 117,652 416,697 729,874 390,941 5,587,491 229,405 1,439,669 $8,911,729

2014-2015 Budget 122,880 433,515 853,735 417,425 5,725,760 294,340 1,251,200 $9,098,855

2015-2016 Budget 121,625 438,445 906,575 433,450 5,866,865 256,640 1,174,815 $9,198,415

Increase/ (Decrease) (1,255) 4,930 52,840 16,025 141,105 (37,700) (76,385) $99,560

The GENERAL SUPPORT section of the budget encompasses the system wide administration of the District, the financial and personnel functions, operations and maintenance of buildings and grounds and other central services.

INSTRUCTION

Curric Devl & Instr Supervision Teaching Regular School Special Apportionment Instructional Media Guidance Health Services Pupil Services Co-Curricular/Athletics TOTAL

2013-2014 Actual 3,460,206 29,911,706 10,824,505 1,931,425 1,617,113 754,945 1,501,430 1,305,506 $51,306,836

2014-2015 Budget 3,683,320 31,174,100 11,565,250 2,153,240 1,715,010 767,175 1,568,935 1,383,205 $54,010,235

2015-2016 Budget 3,784,630 31,925,775 11,640,845 2,507,395 1,852,780 770,480 1,510,995 1,387,305 $55,380,205

Increase/ (Decrease) 101,310 751,675 75,595 354,155 137,770 3,305 (57,940) 4,100 $1,369,970

The INSTRUCTION section of the budget covers costs associated with the instruction and academic program provided to the students. Included in this area are curriculum and staff development, building administration, teachers, special education, library, guidance, school nurses, psychologists and social workers.

8

TRANSPORTATION

2013-2014 Actual

2014-2015 Budget

2015-2016 Budget

Increase/ (Decrease)

Transportation

5,628,490

6,050,935

6,206,715

155,780

TOTAL

$5,628,490

$6,050,935

$6,206,715

$155,780

TRANSPORTATION is provided for all students in the Yorktown Central School District on a contractual basis through Baumann and Sons Buses, Inc. Under New York State Education Law, school districts must provide transportation for all children in grades Kindergarten through 8 who live beyond 2 miles and for pupils in grades 9 through 12 who live beyond 3 miles from their respective schools. Transportation must also be provided for private and parochial schools up to a limit of 15 miles, and for all handicapped students attending special schools or special programs up to 50 miles. This budget provides for the transportation of all students under 2 and 3 miles from their respective schools. In addition to transporting students to the Yorktown Schools, the District currently transports students to more than 50 parochial, private and special schools.

UNDISTRIBUTED (Employee Benefits / Debt Service ) 2013-2014 Actual Community Services Employee Benefits Debt Service Transfer to Other Funds TOTAL

0 19,815,975 6,109,075 146,284 $26,071,334

2014-2015 Budget 0 21,175,775 6,532,200 150,000 $27,857,975

2015-2016 Budget 0 19,545,915 6,578,750 595,000 $26,719,665

Increase/ (Decrease) 0 (1,629,860) 46,550 445,000 ($1,138,310)

The UNDISTRIBUTED section is divided into community services, employee benefits, debt service and transfers to other funds. The latter category includes the local expense of extended school year programs for special education children and funds transferred for the repairs to the facilities. The amount attributable to each category is shown above.

9

FUNCTION DETAIL GENERAL SUPPORT 2013-2014 Actual BOARD OF EDUCATION Salaries Equipment Contractual Materials & Supplies TOTAL BOARD OF ED

73,645 0 41,064 2,943 $117,652

2014-2015 Budget 73,645 0 46,085 3,150 $122,880

2015-2016 Budget 76,000 0 42,475 3,150 $121,625

Increase/ (Decrease) 2,355 0 (3,610) 0 ($1,255)

DESCRIPTION: Board of Education, District Clerk and District Meeting. SALARIES: Board Secretary and District Clerk. EQUIPMENT: N/A CONTRACTUAL: Association dues, postage and contractual expenses attributable to District voting and District newsletter. MATERIALS & SUPPLIES: General supplies for Board of Education operation. INCREASE/(DECREASE): Salaries increase - Board of Education Secretary/District Clerk. Contractual cost decline due to BOLD software cost reductions.

2013-2014 Actual CENTRAL ADMINISTRATION Salaries Contractual Materials & Supplies TOTAL CENTRAL ADMINISTRATION

400,075 14,994 1,628 $416,697

2014-2015 Budget 401,015 30,000 2,500 $433,515

2015-2016 Budget 408,095 27,850 2,500 $438,445

Increase/ (Decrease) 7,080 (2,150) 0 $4,930

+ DESCRIPTION: Office of the Superintendent. SALARIES: Superintendent and secretaries to the Superintendent. CONTRACTUAL: Postage, travel/conference, equipment service, and weather warning service. MATERIALS & SUPPLIES: Office supplies. INCREASE/(DECREASE): Salary increase for central office employees. Postage costs decline in contractual code as more efficient means of communiction replace standrard U.S. mail options.

2013-2014 Actual FINANCE Salaries Equipment Contractual Materials & Supplies TOTAL FINANCE

551,945 0 174,424 3,505 729,874

2014-2015 Budget 656,325 1,000 191,910 4,500 853,735

2015-2016 Budget 708,595 1,000 192,480 4,500 906,575

Increase/ (Decrease) 52,270 0 570 0 $52,840

DESCRIPTION: Business Office, Internal and External Auditor, and District Treasurer. SALARIES: Business Administrator, Business Office clerical staff, Internal Claims Auditor, District Treasurer, Internal Auditing, all Individual Contract employee salary increases and some union bargaining unit increases. EQUIPMENT: Desktop computer replacement (one unit). CONTRACTUAL: Postage, consultant services, equipment repair, printing, External Auditor, BOCES bid and state aid planning services, state aid consultants and financial advisors. MATERIALS & SUPPLIES: Office supplies. INCREASE/(DECREASE): Salary increases for 6.0 fte employees. Contractual costs decline as a result of re-bidding the Internal Auditor services contract. Cost of Business Office reorganization is offset by elimination of central print shop operations.

10

GENERAL SUPPORT 2013-2014 Actual PERSONNEL Salaries Equipment Contractual Materials & Supplies TOTAL PERSONNEL

256,406 0 133,768 767 $390,941

2014-2015 Budget 258,420 0 157,605 1,400 $417,425

2015-2016 Budget 268,320 0 163,690 1,440 $433,450

Increase/ (Decrease) 9,900 0 6,085 40 $16,025

DESCRIPTION: Personnel Office and Legal Counsel. SALARIES: Salaries of the Director of personnel and clerical positions. EQUIPMENT: CONTRACTUAL: General Counsel, counsel for negotiations, BOCES recruitment, negotiations clearing house and employee counseling services. MATERIALS & SUPPLIES: Office supplies. INCREASE/(DECREASE): Salaries reflect increases for three Human Resources employees. Contractual expense increase due to increased cost of BOCES-related Sub-Finder system charges.

2013-2014 Actual OPERATIONS & MAINTENANCE Salaries Equipment Contractual Materials & Supplies TOTAL O & M

3,021,040 19,132 2,415,397 131,922 $5,587,491

2014-2015 Budget 3,127,765 20,000 2,439,495 138,500 $5,725,760

2015-2016 Budget 3,183,480 130,000 2,413,885 139,500 $5,866,865

Increase/ (Decrease) 55,715 110,000 (25,610) 1,000 $141,105

DESCRIPTION: Operations and Maintenance of approximately 560,000 sq. ft. of buildings and the surrounding acreage at 5 locations. SALARIES: Director, Assistant Director, custodians, cleaners, tradesmen, and secretary to the director. EQUIPMENT: Floor cleaners, burnishers, vacuum, pressure washers and general maintenance equipment. CONTRACTUAL: Electricity, fuel, refuse removal, safety compliance, telephone, upkeep of buildings and grounds, maintenance projects, architect and engineering services. MATERIALS & SUPPLIES: Buildings and grounds supplies, uniforms, oil, gasoline and lubricants for district vehicles. INCREASE/(DECREASE): Salaries increase based on the CSEA collective bargaining agreement. Contractual cost decrease reflects falling utilities cost. Equipment increase due to purchase of new snow plow vehicle (to replace oldest vehicle in fleet) and a hybrid fuel vehicle to replace diesel fuel vehicle (currently beyond its useful life) to deliver mail between schools.

2013-2014 Actual

2014-2015 Budget

2015-2016 Budget

Increase/ (Decrease)

CENTRAL SERVICES Salaries 31,342 31,560 0 (31,560) Contractual 189,526 252,780 256,640 3,860 Materials & Supplies 8,537 10,000 0 (10,000) TOTAL CENTRAL SERVICES $229,405 $294,340 $256,640 ($37,700) DESCRIPTION: Central printing, data processing and word processing. SALARIES: Print shop operator. CONTRACTUAL: Equipment service, accounting software, lease of copiers, postage, printing and BOCES student attendance service. Includes second year costs of four year copier lease with CBS-Xerox. MATERIALS & SUPPLIES: Printing and computer supplies. INCREASE/(DECREASE): Total costs decrease as part of a reorganization effort. Central Print Shop is eliminated (.5 employee). The District maintains the Xerox Work Centre stations that automate the printing operation. 2013-2014 Actual SPECIAL ITEMS Contractual TOTAL SPEC. ITEMS

1,439,669 $1,439,669

2014-2015 Budget 1,251,200 $1,251,200

2015-2016 Budget 1,174,815 $1,174,815

Increase/ (Decrease) (76,385) ($76,385)

DESCRIPTION: Insurance, sewer taxes, risk management, BOCES administrative services, and judgments and claims. INCREASE/(DECREASE): Total costs decline to reflect the cost of final year BOCES capital projects and lower cost of liability insurance.

11 TOTAL GENERAL SUPPORT

$8,911,729

$9,098,855

$9,198,415

$99,560

INSTRUCTION ENROLLMENT K-12 2005-2016 4,500 4,223 4,250

4,062

Students

3,985 4,000

4,119

3,825

4,036

3,750

3,609

3,912

3,442 3,701

3,500

3,526

3,250 3,000 2005

3,358 2006

2007

2008

2009

2010

2013-2014 Actual CURR. DEV. & SUPER. Salaries Equipment Contractual Materials & Supplies TOTAL CURR. DEV. & SUPER.

2011

School Year Ended

2,719,346 7,431 704,929 28,500 $3,460,206

2012

2014-2015 Budget 2,855,325 9,000 817,495 1,500 $3,683,320

2013

2014

2015-2016 Budget 2,894,720 9,000 879,410 1,500 $3,784,630

2015

2016

Increase/ (Decrease) 39,395 0 61,915 0 $101,310

DESCRIPTION: Building administration, curriculum and staff development. SALARIES: Salary of the Deputy Superintendent, building administrators, security monitors and clerical support. EQUIPMENT: Security equipment district-wide. CONTRACTUAL: Postage, equipment repair, association dues, test scoring services, professional improvement plan, printing and BOCES services. MATERIALS & SUPPLIES: Building-wide supplies and office supplies. INCREASE/(DECREASE): Total costs increase to reflect the collective bargaining agrement with the Administrative and Clerical units, Individual Contract Employees and the cost of summer salaries for curriculum work. Contractual costs rise to capture the cost of School Resource Officers, BOCES cost for future adminstrators program and increased cost of test scoring.

2013-2014 Actual TEACHING REGULAR SCHOOL Salaries Equipment Contractual Materials & Supplies TOTAL TEACH. REG SCH.

28,409,532 109,308 1,128,707 264,159 $29,911,706

2014-2015 Budget 29,437,555 202,705 1,255,990 277,850 $31,174,100

2015-2016 Budget 30,224,700 135,730 1,241,670 323,675 $31,925,775

Increase/ (Decrease) 787,145 (66,975) (14,320) 45,825 $751,675

DESCRIPTION: General instructional programs for grades K through 12. SALARIES: Teachers, instructional assistants, teaching assistants and home tutors. EQUIPMENT: Instructional equipment for all schools district-wide including mandated graphing caclulators and technology for full day kindergarten program. CONTRACTUAL: Professional improvement plan, textbooks and student insurance. MATERIALS & SUPPLIES: Classroom supplies. INCREASE/(DECREASE): Total costs increase to reflect cost of Teacher and support staff salaries. Equipment and contractual

costs decline as a result of non-recurring costs included in last year's budget for furniture and textbooks to implement full day kindergarten.

12

INSTRUCTION 2013-2014 Actual SPEC. APPORTIONMENT Salaries Equipment Contractual Materials & Supplies TOTAL SPEC. APPORTIONMENT

6,978,401 0 3,812,655 33,449 $10,824,505

2014-2015 Budget 7,279,650 15,000 4,231,350 39,250 $11,565,250

2015-2016 Budget 7,331,645 15,000 4,255,000 39,200 $11,640,845

Increase/ (Decrease) 51,995 0 23,650 (50) $75,595

DESCRIPTION: Special Education programs for in-district, BOCES and special school placements. SALARIES: Special Education teachers and instructional assistants, hospital and home tutors. EQUIPMENT: Assistive technology equipment for Special Education. CONTRACTUAL: Tuition to BOCES or special schools and related services. MATERIALS & SUPPLIES: Supplies used directly for Special Education. INCREASE/(DECREASE): Salaries increase to reflect the collective baraining agreements for Teachers and CTA's.Contractual costs increase based on BOCES services tuitions for students with special needs.

2013-2014 Actual INSTRUCTIONAL MEDIA Salaries Equipment Contractual Materials & Supplies TOTAL INSTRUCTIONAL MEDIA

906,045 219,059 731,783 74,538 $1,931,425

2014-2015 Budget 980,980 301,450 798,115 72,695 $2,153,240

2015-2016 Budget 1,021,595 554,250 867,655 63,895 $2,507,395

Increase/ (Decrease) 40,615 252,800 69,540 (8,800) $354,155

DESCRIPTION: Library, educational television and technology. SALARIES: Includes librarians, computer coordinator, computer technicians and TV technician. EQUIPMENT: Instructional technology equipment. Continued implementation of district-wide technology infrastructure upgrades. CONTRACTUAL: Repair of equipment, BOCES services and state aided purchase of software and library materials. INCREASE/(DECREASE): Salaries increase to reflect the collective bargaining agreement for librarians and technology personnel. Equipment costs increase to reflect continuing purchase of Chromebooks district-wide and as a contingency against new mandates expected to result from Leigislative budget. Contractual costs increase to reflect subscribed BOCES services. 2013-2014 Actual GUIDANCE Salaries Equipment Contractual Materials & Supplies TOTAL GUIDANCE

1,383,091 0 231,522 2,500 $1,617,113

2014-2015 Budget 1,438,510 0 274,000 2,500 $1,715,010

2015-2016 Budget 1,397,440 0 452,840 2,500 $1,852,780

Increase/ (Decrease) (41,070) 0 178,840 0 $137,770

DESCRIPTION: Guidance services for High School and Middle School. SALARIES: Director of Guidance, guidance counselors and clerical staff. CONTRACTUAL: Test scoring and student assistance program. MATERIALS & SUPPLIES: Testing materials and office supplies. INCREASE/(DECREASE): Salaries decrease reflective of elimination of .5fte Guidance Counselor. Contractual costs increase reflects BOCES evaluative services provided to the school district.

13

INSTRUCTION 2013-2014 Actual HEALTH SERVICES Salaries Equipment Contractual Materials & Supplies TOTAL HEALTH SERVICES

2014-2015 Budget

564,180 2,402 181,552 6,811 $754,945

2015-2016 Budget

546,500 4,000 207,600 9,075 $767,175

Increase/ (Decrease)

549,605 4,000 207,600 9,275 $770,480

3,105 0 0 200 $3,305

DESCRIPTION: Full time nurse in each of the five school buildings and nursing services in non-public schools. SALARIES: Nurses. EQUIPMENT: Purchase and replacement of NYS mandated automatic external defibrillators and health services equipment. CONTRACTUAL: Training and seminar costs as well as administration of Hepatitis B vaccine to designated employees. MATERIALS & SUPPLIES: Medical supplies. INCREASE/(DECREASE): Salary increase due to Nurses' collective bargaining agreement.

2013-2014 Actual

2014-2015 Budget

2015-2016 Budget

Increase/ (Decrease)

PUPIL SERV. SP. SCHL Salaries 1,486,857 1,550,205 1,492,265 (57,940) Contractual 7,831 9,250 9,250 0 Materials & Supplies 6,742 9,480 9,480 0 TOTAL PUPIL SERV. SP. SCHL $1,501,430 $1,568,935 $1,510,995 ($57,940) DESCRIPTION: District-wide pupil services. SALARIES: Director of pupil services, secretary to the director, psychologists and social workers. CONTRACTUAL: Postage, printing, equipment repair and legal fees. MATERIALS & SUPPLIES: General office supplies. INCREASE/(DECREASE): Salaries decrease as a result of greater levels of salaries for Administrators, Social Workers and Psychologists being charged to federally funded grants.

2013-2014 Actual CO-CURR./ATHLETICS Salaries Equipment Contractual Materials & Supplies TOTAL CO-CURR./ATHLETICS

2014-2015 Budget

809,086 11,118 424,580 60,722 $1,305,506

2015-2016 Budget

846,550 10,300 469,300 57,055 $1,383,205

Increase/ (Decrease)

850,700 10,300 469,250 57,055 $1,387,305

4,150 0 (50) 0 $4,100

DESCRIPTION: Provides for teams and for clubs in district buildings. SALARIES: Athletic Director, coaches and club advisors in all buildings. EQUIPMENT: Purchases to support the performing arts and Athletics. CONTRACTUAL: Officials and referees at sport competitions, athletic trainer and BOCES services in scheduling. MATERIALS & SUPPLIES: Athletic supplies. INCREASE/(DECREASE): N/A

TOTAL INSTRUCTION

$

51,306,836

$

54,010,235

$

55,380,205

$

1,369,970

14

TRANSPORTATION 2013-2014 Actual TRANSPORTATION Salaries Equipment Contractual Materials & Supplies TOTAL TRANSPORTATION

TOTAL TRANSPORTATION

2014-2015 Budget

71,195 0 5,557,007 288 $5,628,490

$

5,628,490

2015-2016 Budget

72,885 0 5,977,600 450 $6,050,935

$

6,050,935

Increase/ (Decrease)

73,475 0 6,132,790 450 $6,206,715

$

6,206,715

590 0 155,190 0 $155,780

$

155,780

DESCRIPTION: Provides for all student transportation. SALARIES: Prorated salaries of the Assistant Superintendent, transportation secretary, bus aides and district employed van drivers. EQUIPMENT: Equipment purchases have been eliminated. CONTRACTUAL: Transportation contract, school owned vehicle repairs and insurance. MATERIALS & SUPPLIES: Fuel for transportation vehicles and office supplies. INCREASE/(DECREASE): Contractual costs reflect transportation costs increased at the rate of inflation.

UNDISTRIBUTED 2013-2014 Actual COMMUNITY SERVICE Salaries Contractual TOTAL COMMUNITY SERVICES

2014-2015 Budget 0 0 $0

2015-2016 Budget 0 0 $0

Increase/ (Decrease) 0 0 $0

0 0 $0

DESCRIPTION: This function accounts for all expenses related to annual student census. CONTRACTUAL: Census takers. 2013-2014 Actual EMPLOYEE BENEFITS NYS Employees' Retirement NYS Teachers' Retirement Social Security Mass Transit Authority Tax Workers' Compensation Life, Health & Welfare Insurance TOTAL EMPLOYEE BENEFITS

1,355,481 6,671,132 3,523,385 0 420,370 7,845,607 $19,815,975

2014-2015 Budget 1,360,000 7,570,000 3,790,000 0 406,500 8,049,275 $21,175,775

2015-2016 Budget

Increase/ (Decrease)

1,270,000 5,895,000 3,875,000 0 347,600 8,158,315 $19,545,915

(90,000) (1,675,000) 85,000 0 (58,900) 109,040 ($1,629,860)

DESCRIPTION: Employee health, Social Security and retirement contributions are included here. INCREASE/(DECREASE): NYS Teachers' and Employees' retirement system costs decrease based on the decline of the employer contribution rate established by New York State. Social Security costs increase based on escalating total salaries. Worker's Compensation costs decline based on the collective loss experience of the consortium. Health Insurasnce costs increase based on rising premiums.

2013-2014 Actual DEBT SERVICE Principal Interest TOTAL DEBT SERVICE

4,450,000 1,659,075 $6,109,075

2014-2015 Budget 4,793,000 1,739,200 $6,532,200

2015-2016 Budget

Increase/ (Decrease)

5,090,000 1,488,750 $6,578,750

297,000 (250,450) $46,550

DESCRIPTION: Principal and interest payable on debt incurred by the school district. PRINCIPAL: Payment to reduce amount of outstanding debt. INTEREST: Amount of interest due on balance of debt outstanding and interest payable on the annual Tax Anticipation Note borrowing. INCREASE/(DECREASE): Interest and principal payments on capital projects approved by voters in prior years.

2013-2014 Actual TRANSFER TO OTHER FUNDS Special Aid Transfer to Debt Service Fund Capital Fund TOTAL TRANSFER

146,284 0 0 $146,284

2014-2015 Budget 150,000 0 0 $150,000

2015-2016 Budget

Increase/ (Decrease)

150,000 0 445,000 $595,000

0 0 445,000 $445,000

DESCRIPTION: The transfer of funds to pay for the Special Education Extended Year Program, including transportation. INCREASE/(DECREASE): Capital fund transfers increase to pay for repairs to high school tennis courts and electrical systems that provide service to the exterior of the high school building.

15

TOTAL UNDISTRIBUTED

26,071,334

27,857,975

26,719,665

(1,138,310)

Revenue Detail 2013-2014 Actual 76,347,317

2014-2015 Budget 76,612,051

2015-2016 Budget 77,361,376

Increase/ (Decrease) 749,325

1,069,438

1,010,000

1,050,000

40,000

52,115

100,500

65,500

Other District's and Governments

426,254

300,000

300,000

0

Use of Money and Property

203,896

434,430

791,055

356,625

Sale/Rental of Property and Insurance Proceeds

293,583

260,000

247,000

(13,000)

Miscellaneous

429,699

146,000

195,000

49,000

State Aid Basic Formula Aid BOCES Aid

14,237,304 1,018,059

15,897,835 1,209,184

15,822,761 1,272,308

Interfund Transfers

0

0

0

400,000

1,048,000

400,000

$94,477,665

$97,018,000

$97,505,000

Real Property Taxes (Tax Levy) Sales Tax Charges for Services

Appropriated Fund Balance Total Revenue

(35,000)

(75,074) 63,124 0 (648,000) $487,000

REAL PROPERTY TAX: Will increase at a slower rate based on rising state aid. State aid figures are determined by the Governor's proposed budget. SALES TAX: Is expected to increase based on experience in current year. CHARGES FOR SERVICES: Custodial fees charged when school facilities are used by groups other than school-based groups. Primary user groups include Yorktown Athletic Club, Yorktown Youth Soccer, Mohansic Girls Basketball and an assortment of youthbased non-profit organizations OTHER DISTRICTS & GOVTS: Charges for health services provided to students attending private or parochial schools who reside in other districts. USE OF MONEY & PROPERTY: Interest and earnings on monies placed in deposit accounts. The Board of Education is contributing $739,055 from the capital fund to reduce taxes. SALE/RENTAL OF PROPERTY & COMPENSATION FOR LOSS: Sale of excess property or equipment, the insurance recoveries due to incurred losses and rental income from leasing of French Hill School building. MISCELLANEOUS: Refund of prior year expenditures such as the refund for BOCES services, sporting event gate receipts and other miscellaneous revenues. STATE AID: State Aid reflects the Governor's proposed budget for school districts. INTERFUND TRANSFERS: Transfer from special aid fund for indirect costs associated with state and federal grants. APPROPRIATED FUND BALANCE: Appropriation of $400,000 used to reduce taxes.

16

YORKTOWN CENTRAL SCHOOL DISTRICT Three Part Budget 2015-2016

Board of Education District Clerk District Meeting Central Administration Business Administration Auditing District Treasurer Legal Personnel Operations of Plant Maintenance of Plant Central Printing & Mailing Central Word Processing Central Data Processing Special Items Total General Support Curriculum Dev & Superv Supervision Regular Day Teaching Regular School Prog Handicapped Cond Svc Pupils with Spec Needs Employment Prep Ed School Library & AV Educational Television Computer Assisted Instr Guidance Regular Day Health Services Psychological Services Social Work Services Pupil Services Sp Schools Co-Curricular Activities Interscholastic Athletics Total Instruction Transportation Contract Transportation Total Transportation Census Employee Benefits Debt Service Transfers

Administrative $24,085 $73,995 $24,800 $433,515 $689,665 $66,220 $97,850 $90,196 $304,680 $19,820 $0 $210,520 $0 $64,000 $1,225,700 $3,325,046 $524,075 $3,159,245 $0 $0 $254,890 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $3,938,210 $0 $0 $0 $0 $1,904,989 $0 $0

2014-2015 Program $0 $0 $0 $0 $0 $0 $0 $22,549 $0 $0 $0 $0 $0 $0 $0 $22,549 $0 $0 $31,174,100 $11,565,250 $0 $0 $662,180 $101,930 $1,389,130 $1,715,010 $767,175 $782,745 $363,790 $167,510 $205,345 $1,177,860 $50,072,025 $105,935 $5,945,000 $6,050,935 $0 $17,935,497 $0 $150,000

Capital $0 $0 $0 $0 $0 $0 $0 $0 $0 $5,027,885 $697,875 $0 $0 $0 $25,500 $5,751,260 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Administrative $24,210 $76,350 $21,065 $438,445 $748,670 $66,165 $91,740 $91,044 $319,645 $0 $0 $169,820 $0 $86,820 $1,149,315 $3,283,289 $595,280 $3,189,350 $0 $0 $229,200 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $4,013,830

$0 $0 $0 $0 $1,335,289 $6,532,200 $0

$0 $0 $0 $0 $1,758,181 $0 $0

2015-2016 Program $0 $0 $0 $0 $0 $0 $0 $22,761 $0 $0 $0 $0 $0 $0 $0 $22,761 $0 $0 $31,925,775 $11,640,845 $0 $0 $686,020 $103,080 $1,718,295 $1,852,780 $770,480 $747,475 $374,910 $159,410 $208,290 $1,179,015 $51,366,375 $103,890 $6,102,825 $6,206,715 $0 $16,555,102 $0 $150,000

$0 $0 $0 $0 $0 $0 $0 $0 $0 $5,174,885 $691,980 $0 $0 $0 $25,500 $5,892,365 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,232,632 $6,578,750 $445,000

Total Undistributed

$1,904,989

$18,085,497

$7,867,489

$1,758,181

$16,705,102

$8,256,382

Total Budget

$9,168,245

$74,231,006

$13,618,749

$9,055,300

$74,300,953

$14,148,747

ADMINISTRATIVE CAP Administrative Component Administrative & Program Administrative Cap

17

Capital

2014-2015 $9,168,245 $83,399,251 10.99%

2015-2016 $9,055,300 $83,356,253 10.86%

YORKTOWN CENTRAL SCHOOL DISTRICT 2015-2016 PROPERTY TAX REPORT CARD 662402 - Yorktown CSD School District Contact Person: Thomas Cole School District Telephone Number: (914) 243-8021

Budgeted 2014-2015

Proposed 2015-2016

Total Budgeted Amount (excluding separate propositions)

$

97,018,000

$

97,505,000

A. B. C. D.

Proposed Tax Levy to Support the Total Budgeted Amount Tax Levy to Support Library Debt, if Applicable Tax Levy For Non-Excludable Propositions, If Applicable Total Tax Cap Reserve Amount Used to Reduce Current Year Levy

$ $ $ $

76,612,051 -

$ $ $ $

77,361,376 -

E.

Total Proposed School Year Tax Levy (A + B + C - D)

$

76,612,051

$

77,361,376

F.

Permissible Exclusions to the School Tax Levy Limit

$

2,729,845

$

3,106,595

School Tax Levy Limit

$

74,521,227

$

73,882,206

G.

Percent Change 0.50%

0.98%

$75,273,731

(EXCLUDING Levy for Permissible Exclusions)

H.

Total Proposed Tax Levy for School Purposes (E - B - F + D)

$

74,254,781

(EXCLUDING Permissible Exclusions For Library Debt, Plus Prior Year Tax Cap Reserve)

I.

Difference (G - H); (negative value requires 60% voter approval)

$639,021

Public School Enrollment

$1,018,950

3,407

3,358

Consumer Price Index

1.62% Actual 2014-2015

Adjusted Restricted Fund Balance

-1.44%

Estimated 2015-2016

$

7,460,871

$

7,083,823

$

1,048,000

$

400,000

$

3,880,626

$

3,899,800

(amount reserved for tax certiorari settlements , pension cost reserve and outstanding encumbrances)

Assigned Appropriated Fund Balance (amount designated to reduce taxes in the upcoming school year)

Adjusted Unrestricted Fund Balance Adjusted Unrestricted Fund Balance as Percentage of Budget

4.00%

4.00%

18

19

20

21