2011-2012 Preliminary Budget Overview

Board of Education Members:

Mrs. Ann Cotten-DeGrasse, President

Mr. Gregory Meyer, Vice President
Mrs. Kathleen Berezny
Mr. Timothy Griffing
Ms. Angela DeVito
Mrs. Amelia Lantz
Mr. Jeffrey Falisi

Nancy Carney
Superintendent of Schools

March 8, 2011
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 2011-2012 Budget
State mandated pension costs (ERS,TRS) are
increasing $2,126,928 (39%)

 Proposed State aid reduction of $2,674,432 (14.2%)

Loss of State aid and the increase in pension costs will

increase the tax levy by $4, 939,546 (5.7%)

 This increase is before any other mandated or

contractual increases
 2011-2012 Budget

• Current mandated contractual increases for

negotiated labor contracts:

$ 2,105,576 or 2.55% on tax levy

 2011-2012 Budget
 2010-2011 budget $108, 237,909

 2011-2012 preliminary budget (draft) $110, 345,610

 Represents a 1.96% budget increase. Of this:

 Total General Support -2.89%

 Total Instructional Program +0.74%
 Total Transportation +0.50%
 Total Employee Benefits +12.66%
 Total debt Services and Transfers -20.5%

 The preliminary budget reflects almost 4 million dollars in reductions

 Budget Increase without TRS & ERS -0.01%

 2011-2012 Budget
Grade Level 2010-2011 Class Size 2011-2012 Projected Class
Averages Size Averages Based Upon
Enrollment and Staffing

K-3 22 24
4-6 24 27
7-12 24 27
7-12 Science 21 23
7-12 English 23 26

Contractual Limits (Plus 10%)

•K-3 25 Students
•4-6 30 students
•7-12 30 Students (25 in English, 24 in Science)
 Tax Levy
The school property tax levy represents the amount of
funding a school district needs to raise through
property taxes to balance its budget.
 The Property Tax Levy is calculated as follows:
Projected School Spending
(- ) minus state aid
(- ) minus other revenues
(- ) minus prior year’s fund balance
= Property Tax Levy
In Riverhead, school taxes comprise 50-60% of the
total property tax levy
 Tax Rate
Rate charged against the individual assessment of
each property owner

In the Riverhead School District we have 3 townships:

Brookhaven, Southampton, and Riverhead

The tax rate is dependent upon the state equalization

rate for each township…should equalize taxes on full
valuation between the towns
 2011-2012 Budget
Impact on Tax Levy

Budget Increase $2,119,124 (1.96%) 2.57%

Impact of state aid proposal (-2,674,432) 3.23%

Total 5.97%

(This includes $3,440,000 from estimated 2011-2012 fund balance)

 Riverhead Central School District
2011 – 2012 Tentative Budget
2009-2010 2010-2011 2011-2012
2010-11 2011-12 $ Dollar % Percent
Description Actual Revised Tentative
FTE FTE Change Change
Expenditures Budget Budget

1000 GENERAL SUPPORT $ 11,086,589 101.00 $ 11,948,642 92.00 $ 11,603,713 $ (344,929) -2.89%

INSTRUCTIONAL
2000 $ 60,922,410 576.30 $ 63,861,777 540.20 $ 64,334,891 $ 473,114 0.74%
PROGRAMS

5000 TRANSPORTATION $ 5,166,123 116.50 $ 6,030,554 114.50 $ 6,061,434 $ 30,430 0.50%

9000 EMPLOYEES BENEFITS $ 18,581,404 - $ 22,220,284 - $ 25,034,334 $ 2,814,050 12.66%

DEBT SERVICE
9700 $ 4,187,914 - $ 4,165,229 - $ 3,311,238 $ (853,991) -20.50%
& TRANSFERS

TOTAL GENERAL FUND BUDGET $ 99,944,440 793.8 $ 108,226,486 746.70 $ 110,345,610 $ 2,119,124 1.96%

TRS & ERS INCREASES 2,126,928 100.4%

BUDGET INCREASE W/O TRS & ERS $(7,804) -0.01%

MARCH 8, 2011 ALL DATA SUBJECT TO CHANGE

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 Riverhead Central School District
2011 – 2012 Tentative Budget
2009-2010 2010-2011 2011-2012
2010-11 2011-12 $ Dollar % Percent
Description Actual Revised Budget Tentative
FTE FTE Change Change
Expenditures Budget
GENERAL SUPPORT
1010 BOARD OF EDUCATION $ 22,577 - $ 35,130 - $ 28,130 $ (7,000) -20%

1040 DISTRICT CLERK $ 19,751 - $ 26,260 - $ 26,260 - 0%

1060 DISTRICT MEETING $ 20,501 - $ 27,142 - $ 27,142 - -0%

CHIEF SCHOOL
1240 $ 391,518 2.00 $ 366,504 2.00 $ 334,337 $ (32,167) -8.78%
ADMINISTRATION

1310 BUSINESS ADMINISTRATION $ 655,283 6.50 $ 733,140 7.50 $ 719,487 $ (13,653) -2%
1320 AUDITING $ 122,996 - $ 164,100 - $ 164,100 - 0%
1325 TREASURER $ 10,388 - $ 10,663 - $ 10,483 $ (180) -1.69%
1345 PURCHASING $ 162,097 2.00 $ 138,619 1.00 $ 93,863 $ (44,756) -32%

1380 FISCAL AGENTS $ 25,075 - $ 25,480 - $ 35,000 $ 9,520 37%

1420 LEGAL SERVICES $ 151,785 - $ 217,595 - $ 215,815 $ (1,780) -1%

1430 PERSONNEL $ 558,578 6.50 $ 603,683 5.50 $ 515,474 $ (88,209) -15%

1460 RECORD MANAGEMENT $ 68,706 0.50 $ 88,299 0.50 $ 45,870 $ (42,429) -48%

1480 PUBLIC INFORMATION $ 106,698 - $ 109,270 - $ 102,270 $ (7,000) -6%

MARCH 8, 2011 ALL DATA SUBJECT TO CHANGE

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 Riverhead Central School District
2011 – 2012 Tentative Budget
2009-2010 2010-2011 2011-2012
2010-11 2011-12 $ Dollar % Percent
Description Actual Revised Budget Tentative
FTE FTE Change Change
Expenditures Budget

GENERAL SUPPORT
1620 OPERATION OF PLANT $ 4,725,128 45.50 $ 5,110,312 43.50 $ 5,140,168 $ 29,856 1%

1621 MAINTENANCE OF PLANT $ 1,764,866 15.00 $ 1,747,662 14.00 $ 1,732,772 $ (14,890) -1%

1622 SECURITY $ 862,173 22.00 $ 887,143 17.00 $ 763,565 $ (123,578) -14%

1670 PRINTING & MAILING $ 142,037 1.00 $ 237,300 1.00 $ 210,500 $ (26,800) -11%
LIABILILTY, PROPERTY &
1910 $ 451,291 - $ 520,000 - $ 520,000 - 0%
LEGAL INSURANCE

1920 SCHOOL ASSOCIATION DUES $ 19,160 - $ 23,000 - $ 23,000 - 0%

1950 WATER & SEWER ASSESSMENTS $ 105,750 - $ 128,000 - $ 128,000 - 0%

1980 MTA PAYROLL TAX $ 189,847 - $ 210,000 - $ 217,350 $ 7,350 4%
1981 BOCES ADMINISTRATION $ 510,384 - $ 539,340 - $ 550,127 $ 10,787 2%

TOTAL GENERAL SUPPORT $ 11,086,589 101.00 $ 11,948,642 92.00 $11,603,713 $ (344,929) -2.89%

MARCH 8, 2011 ALL DATA SUBJECT TO CHANGE

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 Riverhead Central School District
2011 – 2012 Tentative Budget
2009-2010 2010-2011 2011-2012
2010-11 2011-12 $ Dollar % Percent
Description Actual Revised Budget Tentative
FTE FTE Change Change
Expenditures Budget
2000 INSTRUCTIONAL PROGRAMS
CURRICULUM DEVELOPMENT
2010 $ 403,197 2.00 $ 519,790 2.00 $ 352,544 $ (167,246) -32.2%
& SUPERVISION

2015 TESTING SERVICES $ 210,991 1.00 $ 222,978 1.00 $ 219,955 $ (3,023) -1.4%
REGULAR DAY SCHOOL
2020 $ 3,577,144 37.00 $ 3,704,306 33.00 $ 3,416,245 $ (288,061) -7.8%
SUPERVISION

2070 INSERVICE TRAINING $ 3,039 - $ 12,075 - $ 12,075 - 0%

2110 REGULAR DAY SCHOOL $ 34,923,879 371.10 $ 36,364,514 348.80 $ 36,996,081 $ 631,567 1.7%
STUDENTS WITH SPECIAL
2250 $ 11,803,752 94.40 $ 11,905,764 92.40 $ 12,857,960 $ 952,196 8.0%
NEEDS

2280 OCCUPATIONAL EDUCATION $ 1,418,416 - $ 1,560,000 - $ 1,563,705 $ 3,705 0.2%

2310 CONTINUING EDUCATION $ 44,748 - $ 92,290 - $ 92,290 - 0%
2330 SPECIAL SCHOOLS $ 619,874 - $ 624,042 - $ 678,412 $ 54,370 8.7%
SCHOOL LIBRARY MEDIA
2610 $ 1,191,816 13.80 $ 933,292 8.0 $ 818,120 $ (63,172) -6.8%
CENTERS

2630 COMPUTER ASSISTED INST. $ 1,716,716 9.00 $ 2,099,438 8.00 $ 1,515,888 $ (583,550) -27.8%

2805 ATTENDANCE $ 148,343 1.00 $ 152,226 1.00 $ 152,491 $ 265 0.2%

MARCH 8, 2011 ALL DATA SUBJECT TO CHANGE

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 Riverhead Central School District
2011 – 2012 Tentative Budget
2009-2010 2010-2011 2011-2012
2010-11 2011-12 $ Dollar % Percent
Description Actual Revised Tentative
FTE FTE Change Change
Expenditures Budget Budget

2000 INSTRUCTIONAL PROGRAMS

2810 GUIDANCE $ 1,152,882 14.00 $ 1,297,562 13.00 $ 1,325,497 $ 27,935 2.2%

2815 HEALTH SERVICES $ 991,446 11.00 $ 972,297 11.00 $ 1,041,399 $ 69,102 7.1%

2820 PSYCHOLOGICAL SERVICES $ 152,112 6.00 $ 597,674 6.00 $ 595,991 $ (1,683) -0.3%

2825 SOCIAL WORK SERVICES $ 623,421 7.00 $ 606,571 7.00 $ 615,584 $ 9,013 1.5%

2830 PUPIL PERSONNEL SERVICES $ 579,651 7.00 $ 712,758 7.00 $ 644,391 $ (68,367) -9.6%

2850 CO-CURRICULAR ACTIVITIES $ 226,883 - $ 258,663 - $ 252,266 $ (6,397) -2.5%

2855 INTERSCHOLASTIC SPORTS $ 1,134,100 2.00 $ 1,225,537 2.00 $ 1,183,996 $ (41,541) -3.4%

TOTAL INSTRUCTIONAL
2000 $ 60,922,410 576.30 $ 63,861,777 540.20 $ 64,334,891 $ 473,114 0.74%
PROGRAMS

MARCH 8, 2011 ALL DATA SUBJECT TO CHANGE

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 Riverhead Central School District
2011 – 2012 Tentative Budget
2009-2010 2010-2011 2011-2012
2010-11 2011-12 $ Dollar % Percent
Description Actual Revised Budget Tentative
FTE FTE Change Change
Expenditures Budget

5000 TRANSPORTATION
DISTRICT OPERATED
5510 $ 4,855,827 116.00 $ 5,466,014 114.00 $ 5,549,705 $ 83,691 1.5%
TRANSPORTATION

5530 GARAGE BUILDING $ 44,772 0.50 $ 86,415 0.50 $ 86,229 $ (636) -0.7%

5540 BUS RENTALS $ 10,377 - $ 30,125 - $ 17,500 $ (12,625) -41.9%

TRANSPORTATION FROM
5581 $ 255,147 - $ 448,000 - $ 408,000 $ (40,000) -8.9%
BOCES

5000 TOTAL TRANSPORTATION $ 5,166,123 116.50 $ 6,030,554 114.50 $ 6,061,434 $ 30,430 0.5%

8070 TOTAL CENSUS - - $ 10,000 - $ 10,000 - 0%

MARCH 8, 2011 ALL DATA SUBJECT TO CHANGE

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 Riverhead Central School District
2011 – 2012 Tentative Budget
2009-2010 2010-2011 2011-2012
2010-11 2011-12 $ Dollar % Percent
Description Actual Revised Tentative
FTE FTE Change Change
Expenditures Budget Budget

9000 FRINGE BENEFITS

9010 EMPLOYEES’ RETIREMENT $ 1,155,025 - $ 1,742,500 - $ 2,508,759 $ 766,259 44.0%

TEACHERS’ RETIREMENT
9020 $ 2,702,063 - $ 3,750,000 - $ 5,110,669 $ 1,360,669 36.3%
SYSTEM

9030 SOCIAL SECURITY $ 4,095,119 - $ 4,468,351 - $ 4,513,929 $ 45,578 1.0%

9040 WORKERS’ COMPENSATION $ 668,750 - $ 868,192 - $ 968,192 $ 100,000 11.5%

9045 CONTRACT BENEFITS $ 151,548 - $ 176,803 - $ 196,803 $ 20,000 11.3%

9050 UNEMPLOYMENT INSURANCE $ 193,768 - $ 275,000 - $ 375,000 $ 100,000 36.4%

9060 HEALTH INSURANCE BENEFITS $ 9,611,226 - $ 10,934,438 - $ 11,355,982 $ 421,544 3.9%

9000 TOTAL EMPLOYEE BENEFITS $ 18,577,499 - $ 22,215,284 - $ 25,029,334 $ 2,814,050 12.7%

MARCH 8, 2011 ALL DATA SUBJECT TO CHANGE

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 Riverhead Central School District

2011 – 2012 Tentative Budget

2009-2010 2010-2011 2011-2012
2010-11 2011-12 $ Dollar % Percent
Description Actual Revised Budget Tentative
FTE FTE Change Change
Expenditures Budget

9700 DEBT SERVICE AND TRANSFERS

SCHOOL BUILDING BONDS

9711 $ 2,658,671 - $ 2,641,393 - $ 1,809,475 $ (831,918) -31.50%
PRINCIPAL & INTEREST

BOND ANTICIPATION NOTES

9731 $ 350,116 - $ 224,261 - $ 367,500 $ 143,239 63.87%
BUSES

9760 TAX ANTICIPATION NOTES $ 103,267 - $ 502,000 - $ 437,000 $ (65,000) -12.95%

LIBRARY DISTRICT BOND

9780 $ 436,646 - $ 437,575 - $ 437,263 $ (312) -.07%
PRINCIPAL & INTEREST

9901 TRANSFER OF FEDERAL FUNDS $ 98,897 - $ 350,000 - $ 250,000 $ (100,000) -28.57%

$ -
9950 TRANSFER TO CAPITAL $ 540,317 - $ - - - -

TOTAL DEBT SERVICE & TRANSFERS $ 4,187,914 - $ 4,165,229 - $ 3,311,238 $ (853,991) -20.50%

MARCH 8, 2011 ALL DATA SUBJECT TO CHANGE

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 2009-2010 2010-2011 2011-2012

Actual Revised Tentative IMPACT

Description Revenue Revenue Estimate Revenue Estimate Change ON LEVY

TOTAL LEVY WITH STAR $80,645,342 $82,717,368 $87,650,136 $4,932,768  

5.96%

TOTAL LOCAL REVENUE $6,346,170 $6,555,185 $6,415,973 ($139,212) 0.17%

-2.1%  

TOTAL STATE AID * $19,403,482 $18,873,933 $16,199,501 ($2,674,432) 3.23%

-14.2%  

TOTAL FEDERAL AID $123,069 $80,000 $80,000    

TOTAL GENERAL FUND $106,518,063 $108,226,486 $110,345,610 $2,119,124 2.56%

1.96%

ALL DATA SUBJECT TO

CHANGE

*Based on Governor's State Aid Proposal

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