February 13, 2023 Budget Workshop

2023-2024 Budget for Menands Union Free School District

*If you need this in an accessible format, please reach out to District Clerk Liz Mentiply by email: lmentiply@menands.org

Overarching District Goals

Student Achievement and Success
Our school community will provide the necessary supports and opportunities for proficiency and success among our students. Faculty and staff will have the knowledge and skills to develop and implement curriculum and instruction that meet the unique needs of all learners.

Social Emotional Learning
We are committed to the development of the whole child by engaging students, staff, and families in opportunities that create and foster a safe and supportive school community.

Diversity, Equity, and Inclusivity
Recognizing the diversity of our student body, the MUFSD is committed to the growth and development of our school community to provide an equitable education for all students that eliminates race, ethnicity, class, gender identity, sexuality and disability as predictors of student success, and creates a community where all members feel valued.

Fiscal Responsibility|
To prudently manage existing district resources to maximize opportunities for students aligned with district goals while advocating for increased funding to better support the needs of our school community.

Keep in mind

  • We will budget from the perspective of what we know to be true at this moment in time.
  • There is no doubt this will change as we move throughout the budget process.
  • We want to be mindful of the COVID funding that will be sunsetting.

What Will Shape Our Process

  • What do our students need?
    • In consideration of what has changed
  • What do we want for our students?
    • Not limited to academics
  • How can we accommodate both?
  • Operations and Maintenance & Physical Plant Needs

What to Expect at this Workshop

  • Overview of the Governor’s Proposed Budget
  • Tax Cap Calculation
  • Factors Influencing Budget Development

The Executive Budget Proposal

  • For the second year in a row an improvement over what we have come to expect – welcome news
  • Continued commitment to fully fund Foundation Aid (*BUT . . .)
  • No mention of eliminating or combining expense based aids (*BUT . . .)

AN OPPORTUNITY:

The budget as proposed coupled with current COVID funding continues to provide opportunities to address student, staff and facility needs, and plan and prepare for future years, when current funding sources are no longer available.

Foundation Aid

Foundation Aid Phase In 2020-2021 $464,711 2021-2022 Increased to 60% $806,305 2022-2023 50% of remaining $271,824 2023-2024 Fully funded $271,824 Total = $1,442,140

Governor’s Proposed Budget 

2022-2023 Executive Budget 


Foundation Aid
$1,074,456
 
Universal Pre-Kindergarten
$108,000
 
BOCES
$229,603
 
High Cost Excess Cost
$42,640
 
Private Excess Cost
$70,220
 
Hardware & Technology 
$4,164
 
Software, Library, Textbook
$35,707
 
Transportation Inc Summer
$439,292
 
Building &Bldg. Reorg Incentive
$463,903
 
Charter School Transitional
$64,619
 
Total = $2,532,604

 
2023-2024  Executive  Budget Proposal

Foundation Aid
$1,442,140
Increase of $367,684

Universal Pre-Kindergarten
$108,000
           
BOCES
$224,553
Decrease of $5,050

High Cost Excess Cost
$66,216
Increase of $23,576

Private Excess Cost
$75,626
Increase of $5,406

Hardware & Technology 
$4,165
Increase of $1

Software, Library, Textbook
$35,802
Increase of $95

Transportation Inc Summer
$470,299
Increase of $31,007

Building & Bldg. Reorg Incentive
$465,320
Increase of $1,417

Charter School Transitional
$33,562
Decrease of $31,057

Total = $2,925,683
Increase of $393,079
$108,000

Adjustments to proposed budget

Adjustments to proposed budget
2022-2023  Executive  Budget 

Foundation Aid
$1,074,456

Universal Pre-Kindergarten
$108,000

BOCES
$229,603

High Cost Excess Cost
$42,640

Private Excess Cost
$70,220

Hardware & Technology 
$4,164

Software, Library, Textbook
$35,707

Transportation Inc Summer
$439,292

Building &Bldg. Reorg Incentive
$463,903

Charter School Transitional
$64,619

Total = $2,532,604
 
$108,000
 
$2,424,604

2023-2024  Executive  Budget Proposal

Foundation Aid
$1,442,140
Increase of $367,684

Universal Pre-Kindergarten
$108,000

BOCES
$224,553
Decrease of $5,050

High Cost Excess Cost
$66,216
 Increase of $23,576

Private Excess Cost
$75,626
Increase of 5,406

Hardware & Technology 
$4,165
Increase of $1

Software, Library, Textbook
$35,802
Increase of $95

Transportation Inc. Summer
$470,299
Increase of $31,007

Building & Bldg. Reorg Incentive
$465,320
Increase of $1,417

Charter School Transitional
$33,562
Decrease of $31,057

Total = $2,925,683
Increase of $393,079
$108,000 

High Impact tutoring Set aside
$100,000
 
Total Aid
$2,717,683
Increase of $293,079

Tax Cap Calculation

Tax Cap Calculation

Prior Year Levy

 
2023-2024: $7,469,448
2022-2023: $7,258,591
2021-2022: $7,236,094

Reserve Amount



2023-2024: 0
2022-2023: 0
2021-2022: 0


Prior Year Adjusted Levy

 
2023-2024: $7,469,448
2022-2023: $7,258,591
2021-2022: $7,236,094

Tax Base Growth Factor

2023-2024: $1.0019
2022-2023: $1.0138
2021-2022: $1.009



2023-2024: $7,483,640
2022-2023: $7,358,760
2021-2022: $7,301,219

Prior year Pilot

2023-2024: $31,296
2022-2023: 0
2021-2022: 0
 
 
2023-2024: $7,514,936
2022-2023: $7,358,760
2021-2022: $7,301,219

Prior Year Capital Tax Levy Exclusions
      

2023-2024: $324,048.00
2022-2023: $322,783.00
2021-2022: $449,685.00

Torts And Judgements

2023-2024: 0
2022-2023: 0
2021-2022: 0

Adjusted Prior Year Tax Levy

2023-2024: $7,190,888
2022-2023: $7,035,977
2021-2022: $6,851,534

Allowable Growth Factor ( lessor of CPI or 2%)

2023-2024: 1.02%
2022-2023: 1.02%
2021-2022: 1.0123%

2023-2024: $7,334,706
2022-2023: $7,176,696
2021-2022: $6,935,808

Pilots for Coming  year

2023-2024: $33,800.10
2022-2023: $31,296.00
2021-2022: 0

2023-2024: $7,300,906
2022-2023: $7,145,400
2021-2022: $6,935,808
          

Carryover 

2023-2024: 0
2022-2023: 0
2021-2022: 0



Tax Levy Limit

2023-2024: $7,300,906
2022-2023: $7,145,400
2021-2022: $6,935,808

Coming School Year Exemptions:

2023-2024:
2022-2023:
2021-2022:

Capital Exclusion for Coming Year

2023-2024: $330,375
2022-2023: $324,048
2021-2022: $322,783

Maximum Allowable Levy 

2023-2024: $7,631,281
2022-2023: $7,469,448
2021-2022: $7,258,591

Proposed Levy Amount

2023-2024: $7,631,281
2022-2023: $7,469,448
2021-2022:$7,258,591

Difference Between Tax Levy Limit and Proposed Levy

2023-2024: 0
2022-2023: 0
2021-2022: 0

2023-2024: 2.17%
2022-2023: 2.90%
2021-2022: 0.31%

Driving Factors

  • Board/District Goals and Strategic Plan
  • Mandates
  • Student, Staff & Facility Needs
  • Things we would like to do

Uncertainties & Unknowns

  • Tuition
  • Special Education Needs and Associated Costs
  • Enrollment and Staffing
  • BOCES Final Service Request

Our Efforts to Date

  • Advocacy with Assemblyman Steck Scheduled
  • Legislative Breakfast
  • Senator Ashby Visit
  • Participated in opportunities to “unpack” the information to date
  • State Aid Planning Webinar- Wednesday, February 8
  • Review of NYSCOSS Summary- Thursday, February 9
  • BOCES Superintendents Legislative Meeting- Thursday, February 9
  • SBO Monthly Meeting Overview- Friday, February 10
  • NYSSBA Capital Conference- Friday, February 10

What to Expect at the Next Workshop on March 13

  • Any Updated Information out of the Capital/Governor’s Office
  • 2023-2024 Draft 1 Budget