ADDISON CENTRAL SCHOOL DISTRICT Educating Locally, Thinking Globally

1. ADOPTED BUDGET 2013-2014 ADDISON CENTRAL SCHOOL DISTRICT Educating Locally, Thinking Globally

2. Dear District Residents: The Proposed Budget for the 2013-14 school year required much time and thoughtful work, while overcoming inherent challenges to keep within the stated goal of maintaining all relevant programming and current staffing levels. As it is every year, we work hard to put together a spending plan that balances the needs of our students to receive a high quality 21st Century education with what our taxpayers can afford. The end goal remains the same: prepare all students for their future, not ours. That means higher standards, new Common Core Curriculum, and ultimately readiness for college, careers, and/or the military. This readiness preparation must begin at the Pre-K level! The Board of Education and the entire staff at Addison Central School stands firmly behind the basic premise of the State Education Department: Put Students First. For our district that means addressing issues like; A) Providing greater access to early childhood education programs. We currently provide this with our full day Pre-K. B) Improving instructional quality. We are currently doing this through increased emphasis on standards based instruction, implementation of the Common Core Curriculum, and on the new APPR (Annual Professional Performance Review) for teachers and principals. C) Ensuring that students receive the social and educational support services they need to succeed. We provide this through our school day AIS and RtI (Response to Intervention) models that embed individualized and extra support into the regular school day. We also have opportunities after school for additional programming and support. Great efforts lie ahead to bring these goals to fruition. The real work at the state level is in finding the financial resources and political will to implement all of our programs properly. We accept the fact that economic hardships continue for our state, however, we want our legislators to appreciate the fact that most of New York’s School Districts face unprecedented challenges as well. The property tax cap has constrained our ability to raise additional local revenue. At the same time the legislature capped future growth in state aid by enacting a Personal Income Growth Index. Limitations placed upon the growth of our two major revenue sources have required us to begin exhausting reserves to maintain programs. This practice cannot continue indefinitely. Each year school districts are faced with new unfunded (or underfunded) mandates along with higher expectations for student performance. The legislature has done little to address the cost drivers that place serious pressure upon district budgets (increasing health care costs and higher retirement system contribution rates). If these extreme financial challenges continue, we will be forced to cut programs and further reduce critical student services that assist our students in becoming college and career ready. The good news is that we have a committed and hard working Board of Education and staff that will do whatever it takes to ensure a quality education for all of our students. Even in difficult economic times, the best investment we can make is in the education of our children. Despite the storm clouds, I can assure you that not one of us has or will lose sight of our mission! The 2013-14 school budget stands as evidence of our commitment. We look forward to presenting our budget throughout the district and to answer any questions you may have. Sincerely Joe DioGuardi and the Addison Central School Board of Education

3. GENERAL SUPPORT

4. GENERAL SUPPORT BOARD OF EDUCATION This section covers all expenses related to the Board of Education including national, state and local memberships; the costs incurred by Board member attendance at local and state conferences and workshops; the District Clerk position; and expenses for the annual election and budget vote. Budgeted 2012-2013: $24,373Proposed 2013-2014: $23,859 CHIEF SCHOOL ADMINISTRATOR The Chief School Administrator section includes salaries for the Superintendent and his secretary as well as supplies, materials, and contractual expenses associated with the operation of this office. Also included in this section are professional development expenditures for local and state conference and workshop attendance for the Superintendent. Budgeted 2012-2013: $204,315 Proposed 2013-2014: $206,350 FINANCE The Office of Finance and Management Services conducts the financial affairs of the District such as banking, investing and financial accounting, including the state-mandated external audit and the external/internal audit functions; and the development and implementation of the annual budget. Included in this section are the salaries for the Business Official, personnel and payroll clerk, purchasing manager, clerical support staff, District Treasurer, accountant, and accounts receivable and accounts payable staff members. Budgeted 2012-2013: $506,361 Proposed 2013-2014: $455,266 PUBLIC INFORMATION Public information services provide for the costs associated with implementing the District’s communications program. Also, this section includes costs related to the publication of the District community newsletter; the District calendar; and other publications developed, as needed, such as Megan’s Law communications, and the annual budget and other proposition notices, as required by State law. This section also includes all related postage, supplies and equipment costs. Budgeted 2012-2013:$34,081 Proposed 2013-2014: $35,314 2 GENERAL SUPPORT SUMMARY The General Support category of the operating budget covers instruction-related managerial functions for the entire District. Included are funds which make it possible for the Board of Education and its Chief School Officer, the Superintendent of Schools, to carry out required responsibilities. Also included in this category are funds for the strictly regulated financial operation of the District; operation and maintenance of the school buildings and grounds; fire and liability insurances; personnel management; legal affairs and public information expenses; and BOCES administrative charges. Total for General Support 2012-2013 $3,563,789 2013-2014 $3,712,136

5. HUMAN RESOURCES AND LEGAL SERVICES Costs related to advertising for and the recruitment of personnel are included in this section. This section includes supplies, equipment and contractual expenses, including costs related to supporting the regional certification office, travel and conferences. Records management expenses are also included in this category. Legal fees are included for matters requiring the regular attention of the school attorney and for specific legal support such as labor contract administration, collective bargaining and certain personnel matters. Budgeted 2012-2013: $109,428 Proposed 2013-2014: $138,335 OPERATIONS AND MAINTENANCE Operations costs are associated with the operation and maintenance of school buildings and grounds for the District’s three schools. Salaries for the Director of Facilities, building custodians and cleaners. Also included are the costs for utilities, water and sewer, telephone, and refuse removal. Maintenance expenses include employee salaries; maintenance agreements for such items as telephone and energy management service contracts, and fire alarm and safety inspection services; recycling activities; materials and supplies for such items as chemicals for the swimming pool; electrical and plumbing repairs; and work planned for athletic field maintenance. Costs related to mandated building architectural/engineering condition surveys and required facility maintenance development and planning activities are included in this section. Not included in this section are larger type repairs such as roof maintenance and site repairs. Those type of repairs would be funded from the District’s repair reserve and will not impact general fund expenditures in 2013-2014. Budgeted 2012-2013: $1,466,614 Proposed 2013-2014: $1,551,442 GENERAL PRINTING AND MAILING Expenses included in this section are in-house printing, postageand shipping, along with the utilization of GST BOCES printshop services. Budgeted 2012-2013: $47,016 Proposed 2013-2014: $48,419 3

6. DATA PROCESSING The District’s network infrastructure and technical services to support the instructional program are found in this section of the budget, including maintenance and security of instructional technology systems and software. The Wide Area Network (WAN) provides users with high speed, single login access to services from any location in the District. Multimedia labs in the high schools; the Intranet and management portal; video conferencing and digital video distribution; software purchases (both public and non-public); hardware acquisition, repair and replacement; non-aidable system software; related equipment and peripherals; and fiber optic connectivity costs are included in this section. Also, contractual services with GST BOCES for IT desktop and network staff support are included in this section. Budgeted 2012-2013: $747,624 Proposed 2013-2014: $801,374 SPECIAL ITEMS This category groups individual items, which are not allocated elsewhere in the general support section such as insurance premiums; BOCES capital, rent, and administrative costs; tax assessment payments for District buildings; and payments for successful property assessment challenges. Budgeted 2012-2013: $423,977 Proposed 2013-2014: $451,777 4

7. INSTRUCTION

8. INSTRUCTION CURRICULUM AND STAFF DEVELOPMENT The curriculum and staff development section provides for expenditures necessary to develop, create and update the curriculum and instructional programs and to provide ongoing professional development to support the delivery of those programs, which are the backbone of the educational process. Salaries for the Director of Curriculum and Instruction and clerical support for the office is included in this category. The entire portion of the expenditures in this section are attributable to costs related to curriculum, instruction, assessment, staff development, and costs necessary to implement those plans in order to meet or exceed the New York State standards and graduation requirements. Costs for certain opportunities provided through B.O.C.E.S. for both instructional and support personnel to acquire new and/or improve existing skills are included in this section. Because B.O.C.E.S. programs are provided on a shared basis, the District continues to be state aid reimbursed at over 80 percent of those costs. INSTRUCTION SUMMARY Instruction is the core of the school budget. This general category covers salaries for administrators, teachers, nurses, aides, related instructional personnel (library media specialists, school counselors, psychologists and social workers) and all materials, supplies, and equipment necessary to support the educational environment. Co-curricular and interscholastic athletic activities are also included in this general area of instruction. Total for Instruction 2012-2013 $12,149,303 2013-2014 $12,304,850 5 SUPERVISION: REGULAR SCHOOL The costs identified in this section include the salaries of two Principals and both full and part-time clerical assistance in each of the schools. Other items include costs associated with certain staff development, the maintenance of the school offices, contractual expenses for equipment, maintenance contracts, materials and supplies, and substitute hours for clerical support staff. TEACHING: REGULAR SCHOOL The costs in this category include the salaries of certain teachers, teaching assistants, teacher aides, substitutes, support staff, instructional specialists, and all supplies, materials, textbooks and equipment associated with the operation of the instructional program in all three school buildings. Also included are contracts for maintenance of equipment and musical instrument repair; certain B.O.C.E.S. supported instructional programs; textbooks for private and parochial schools; foster care tuitions; and student activities to support the instructional program. This section includes instructional specialists; regular elementary and secondary education teacher positions; teaching assistants; full and part-time teacher aides; monitors; and other unanticipated program needs throughout the school year. Budgeted 2012-2013: $6,417,466 Proposed 2013-2014: $6,385,870 Budgeted 2012-2013: $445,497 Proposed 2013-2014: $450,816 Budgeted 2012-2013: $383,304 Proposed 2013-2014: $368,957

9. STUDENT SERVICES The programs articulated in this section provide for students with special learning needs including District special class programs (12:1:1; 15:1) and those supported by B.O.C.E.S. (6:1:1; 8:1:1) and private providers. Costs include the salaries of special education teachers; related service providers and mental health staff; educational aides and clerical staff as well as instructional materials and supplies for professional staff and for office operations. In addition, charges incurred for other B.O.C.E.S. services such as speech, OT/PT or vision therapies, and summer school programming are also reflected in this section. While mandated by regulation, the costs of some of these placements may be partially reimbursed by special state aid funds or by the district in which a student was previously registered. Expenses associated with adaptive equipment, as well as assistive technology devices and software are included. Independent evaluations completed by private practitioners, conference attendance, certain staff development opportunities, and mileage reimbursement for itinerant staff are also included. In addition, costs for programs that support alternative learning, discipline, and socio-emotional development are included in this section. Lastly, mental health services, school social work and psychological services costs are also included. This section includes a Supervisor of Special Education, a school psychologist; special education teachers; speech therapists, physical and occupational therapists; and required full and part-time teacher aides. OCCUPATIONAL EDUCATION This area of teaching provides students with an opportunity to receive education in computers, technology, and/or attend B.O.C.E.S. classes where a wide variety of job training opportunities are provided. There are ap-proximately 100 District students who attend the B.O.C.E.S. Coopers Education Center as part of their secondary program. These students may specialize in coursework ranging from Computer Graphics to Carpentry. In addition, at the high school students may also opt for a variety of electives in the areas of computer and technology education. Specific courses, such as photography, expose students to careers in various fields. This section includes technology education teachers assigned to the middle and high school. TEACHING AND SUPERVISION: SPECIAL SCHOOLS Included in this section are the instructional costs related to the District’s Secondary Summer School Program, mostly run through BOCES, that provides credit recovery, review and/or Regents Examination preparation as well as new course offerings for the purpose of acceleration. These summer school programs are intended to support students in meeting State standards and related assessments. The costs associated with providing a driver education program are also included. Budgeted 2012-2013: $28,000 Proposed 2013-2014: $28,000 6 Budgeted 2012-2013: $3,068,304 Proposed 2013-2014: $3,121,890 Budgeted 2012-2013: $735,374 Proposed 2013-2014: $897,000

10. SCHOOL LIBRARY AND AUDIO VISUAL SERVICES Included in this section are the salaries of library/media specialists and the clerical support personnel in each of the three schools. Other expenditures include costs for periodicals, the continuation of the library book replacement plan, and other materials and supplies. B.O.C.E.S. services, included in this section, provide for technical assistance, repairs, parts for the maintenance of audio-visual equipment and support for online services. The state provides limited aid for the purchase of library books. Budgeted 2012-2013: $281,799 Proposed 2013-2014: $250,535 COMPUTER ASSISTED INSTRUCTION The expenditures included are costs related to the purchase of computer software, supplies and materials, and the maintenance of all hardware and software. The cost of a GST BOCES Instructional Technology Classroom Support Specialist is included as well. The state provides categorical aid towards the purchase of certain hardware and software in this section. Budgeted 2012-2013: $122,259 Proposed 2013-2014: $124,146 GUIDANCE SERVICES Salaries for secondary school counselors and for clerical support assigned to the secondary school guidance/counseling office are included in this section. Also included are attendance related costs; salaries for summer counselor services and summer clerical support. This section includes the costs related to District-wide attendance activities and aspects of the District testing program. Budgeted 2012-2013: $172,850 Proposed 2013-2014: $176,425 OTHER PUPIL SERVICES Included in this section are several interrelated attendance office staff, special education and non-special education pupil service functions. These programs involve psychological, nurse, physician, social worker and aide services. This section includes the costs of health supplies and equipment, and the cost of the District’s legal obligation to provide health services for children residing in the District while attending schools outside of the District. Some costs related to these services are partially supported by federal aid. Budgeted 2012-2013: $232,595Proposed 2013-2014: $217,275 7

11. CO-CURRICULAR ACTIVITIES Included in this section are stipends provided for class and club advisors for numerous activities across grade levels in all three schools. These expenditures are reflective of healthy student participation in school activities. Budgeted 2012-2013: $ 85,355Proposed 2013-2014: $92,845 INTERSCHOLASTIC ATHLETICS Program costs in this section support the interscholastic athletic program which services the high school and 7th and 8th grade student population. These costs include salary paid to the interscholastic athletic director, stipends paid to coaching staff and costs related to officials’ fees, equipment costs, supplies, materials, and the continuation of the uniform replacement plan. Budgeted 2012-2013: $176,520Proposed 2013-2014: $191,091 8

12. PUPIL TRANSPORTATION & COMMUNITY SERVICES

13. PUPIL TRANSPORTATION & COMMUNITY SERVICES PUPIL TRANSPORTATION This section includes the District’s transportation expense for all Pre-K-12 students residing within the boundaries of the school district. To provide transportation to these students, the District utilizes a District fleet. In addition to transporting students to our three District schools, transportation is also provided to non-public schools within and outside of the District boundaries. In total, transportation is provided to approximately 1,300 students daily. Transportation expenses in this category include the purchase of busses, salaries of drivers, operations staff, and mechanics. Operating expenditures include fuel, oil, parts, tires, registration and inspection costs, in addition to the expenses related to maintaining the bus garage facility. Budgeted 2012-2013: $1,450,510 Proposed 2013-2014: $1,431,154 OTHER COMMUNITY SERVICES The expenditures in this section are for District census activities and support for certain community use of facilities. Budgeted2012-2013: $1,000 Proposed 2013-2014: $1,000 PUPIL TRANSPORTATION SUMMARY The District currently utilizes its own employees to provide regular transportation within and outside of the District for all students and for co-curricular and interscholastic athletic activities at other locations, as well as for instructional-related field trips. Total for Transportation 2012-2013 $1,450,510 2013-2014 $1,431,154 OTHER COMMUNITY SERVICES SUMMARY This general category includes costs related to District census activities and support for certain community use of facilities. Total for Other Community Services 2012-2013 $1,000 2013-2014 $1,000 9

14. EMPLOYEE BENEFITS

15. EMPLOYEE BENEFITS NEW YORK STATE RETIREMENT SYSTEMS Employees’ Retirement System - Employer contributions are determined by the tier eligibility of each employee. The annual employer contribution rate fluctuates from year to year, is determined by the System, and is based on the returns generated by investments and actuarial results. District participation in this System is mandated for certain support staff. Teachers’ Retirement System - Employer contributions are determined by the tier eligibility of each employee. The annual employer contribution rate fluctuates from year to year, is determined by the System, and is based on the returns generated by investments and actuarial results. District participation in this System is mandated for all certificated staff. The increase in this section is due to mandated cost increases for required participation in both State retirement systems. Budgeted 2012-2013: $1,353,885 Proposed 2013-2014: $1,748,510 SOCIAL SECURITY Social Security payments for FICA and Medicare are paid on wages at the rate of 7.65 percent. Budgeted 2012-2013: $787,850 Proposed 2013-2014: $787,850 UNEMPLOYMENT INSURANCE This section includes any funds needed to cover unemployment expenses. The expenditure is funded at a level to satisfy anticipated needs in 2013-2014. These expenses and others, above the budgeted amount, will be offset by the revenue category appropriated from the Unemployment Insurance Reserve. Budgeted 2012-2013: $68,975 Proposed 2013-2014: $48,975 EMPLOYEE BENEFITS SUMMARY This category groups a variety of District benefit costs including required contributions to the State Retirement Systems, Social Security, Workers’ Compensation, and an Unemployment Insurance Fund. Also included are health insurance and other health related contractual costs. Total for Employee Benefits 2012-2013 $6,251,620 2013-2014 $6,665,070 10

16. 11 MEDICAL INSURANCE As a result of successful negotiations with all bargaining units, the District is able to provide quality health insurance coverage for staff through the Genesee Area Health Care Plan. Employee contribution rates vary, depending on the employee group. Significant savings have been realized as the result making this move to GAHP. OTHER BENEFITS This area includes payments and coverage for our Worker’s Compensation Program. Budgeted 2012-2013: $3,882,510 Proposed 2013-2014: $3,921,335 Budgeted 2012-2013 $158,400 Proposed 2013-2014: $158,400

17. LONG TERM DEBT

18. LONG TERM DEBT The expenditures in this section are related to capital project building alterations, additions and renovations. All capital project expenditures that this debt supports were previously approved by the community in bond proposition votes. The 2012-2013 budget reflected a reduction in Long Term Debt of $301,601 from the prior year. This was due to the District’s final pay-off of the last project approved by the voters years ago. Our District has bonded the recently completed phase 1 project for 15 years. This amount also includes an annual amount of $100,000 for minor capital improvement and energy saving projects. This amount will be state aidable in all subsequent years. Long Term Debt: 12 Budgeted 2012-2013: $1,970,980 Proposed 2013-2014: $2,113,500

19. ESTIMATED REVENUES & PLANNED EXPENDITURES

20. ESTIMATED REVENUES & PLANNED EXPENDITURES Appropriated Fund Balance & Reserve Appropriations as Revenues: 2012-2013: $329,491; 2013-2014: $515,084 . THE PROPERTY TAX LEVY is the amount of revenue collected from the issuance of local tax bills. STAR REIMBURSEMENT (REAL PROPERTY TAX EXEMPTION SUBSIDY) payment is not additional state aid to education, but rather a separate category of property tax revenue paid directly to school districts that reduces a portion of individual property taxpayer payments. The STAR amount is included in the total indicated property tax levy. Every residential property owner is eligible for this exemption which results in a reduced school tax payment. STATE AID includes all revenues coming from New York State such as Basic Foundation Aid and certain other categorical aids such as B.O.C.E.S., transportation, high cost, computer software, library and debt service payments related to capital construction which is based upon an assumed amortization schedule. MISCELLANEOUS REVENUES include interest earnings from deposits of funds, admissions, facility usage fees, B.O.C.E.S. rental of classrooms and refunds for unused B.O.C.E.S. services or overestimated B.O.C.E.S. charges, health services provided for other school districts, Medicaid assistance, payments in lieu of taxes and other unclassified items. APPROPRIATED FUND BALANCE is the portion of revenues that is returned to the taxpayers on an annual basis and used to offset the property tax levy in the next fiscal year. APPROPRIATED RESERVE FUNDS include those amounts the District has appropriated from reserve funds in the 2013- 2014 Preliminary Budget to offset the cumulative (and Frozen Foundation Aid over past five years) reduction in New York State school aid, including the Retirement Contribution Reserve (ERS), and the Unemployment Reserve (payment of unemployment claims). 13

21. % of Total 14.14 46.90 5.45 0.01 25.40 8.10 100% General Support Instruction Transportation Other Community Services Employee Benefits Long Term Debt Total Planned Expenditures PLANNED EXPENDITURES 2012-2013% of Total General Support $ 3,563,789 14.00 Instruction 12,149,303 47.91 Transportation 1,450,510 5.71 Other Community Services 1,000 0.1 Employee Benefits 6,251,620 24.61 Long Term Debt 1,970,980 7.76 TOTAL $25,387,202 100% Estimated 2013-2014 $ 3,712,136 12,304,850 1,431,154 1,000 6,665,070 2,113,500 26,227,710 Budget Change 3.31% $840,508 14

22. COMPONENT 3 PART BUDGET PROGRAM $19,051,752 (72.7%) The Program Component includes all instructional program expenditures, including the salaries and benefits of teachers and any school administrators or supervisors who spend a majority of their time performing teaching duties, and all transportation operating expenses. CAPITAL $ 4,440,002 (16.9%) The Capital Component includes all transportation capital, debt service, and lease expenditures; costs resulting from court judgments, administrative orders or settled or compromised claims; and all facilities costs of the District, including facility lease expenditures, annual debt service and total debt for all facilities financed by bonds and notes of the District, and costs of construction, acquisition, reconstruction, rehabilitation or improvement of school buildings, provided that the budget includes a rental, operations and maintenance section that includes base rent costs, total rent costs, operation and maintenance charges, cost per square foot for each facility leased by the District, and all expenditures associated with custodial salaries and benefits, service contracts, supplies, utilities and maintenance repair of school facilities. ADMINISTRATIVE $2,735,956 (10.4%) The Administrative Component includes office and central administrative expenses, travel expenses, salaries and benefits of all certified school administrators and supervisors who spend a majority of their time performing administrative or supervisory duties, all expenditures associated with the operation of the school board, the superintendent, general administration, the school business office, any consulting costs not directly related to student services and program planning, and all other administrative activities. TOTAL $26,227,710 15