Financial Landscape. Oceanside Union Free School District October 14, 2014
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- Kory Robbins
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From this document you will learn the answers to the following questions:
What is the acronym for Gap Elimination Adjust?
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1 Financial Landscape Oceanside Union Free School District October 14, 2014
2 Topics of Discussion 1.Oceanside s Revenue & Funding Profile 2.Tax Cap 3.State Aid 4.Gap Elimination Adjustment 5.Unfunded Mandates
3 School Budget Revenues R e v e n u e Tax Levy State Aid Other Revenue Property Taxes Formula Driven or Expense Driven Reimbursables Interest Earnings Refunds Tuitions
4 Funding Profile Tax Levy State Aid Fund Balance Use of Reserves DOCA Local Revenues
5 Before the Tax Cap The Board of Education adopts a spending plan which is voted on by the community to operate the District. (A) Spending plan (budget) is funded by a few revenue sources: (B) State Aid (C) Local Revenues from interest earnings, reimbursable billings, refunds (D) Use of Reserves (E) PROPERTY TAXES collected thru the Tax Levy The Budget Formula: (A) (B) (C) (D) = (E)
6 Balanced Budget
7 Enacted Legislation Tax levy limit ( tax cap ) restricts ability to increase needed revenues was 1 st year under cap Complex formula determines Tax levy limit
8 Calculation of Tax Cap
9 Enacted Legislation Before Tax Cap: (A) Expenditure Plan - (B) Aid (State & Fed) - (C) Local Revenues - (D) Use of Reserves (E) Needed Tax Levy Revised for Tax Cap: (A) Restricted Tax Levy + (B) Aid (State & Fed) + (C) Local Revenues + (D) Use of Reserves (E) Expenditure Plan
10 Impact of Tax Cap Revenue Expenses Budget Gap Increase Decrease
11 State Aid 17% to NYS; only 12% back to LI NYS School Aid Increase largest in history let s look at Oceanside # s: Foundation Aid relatively unchanged since 2009; less than 3% increase over six years High Tax Aid frozen at 2008 level Gap Elimination Adjust (GEA) has resulted in a loss of over $13m in aid over 5 years.
12 State Aid Foundation Aid High Tax Aid Gap Elimination Adj $13,104, $2,030, ($1,791,639) $13,104, $2,030, ($3,487,727) $13,104, $2,030, ($2,993,718) $13,211, $2,030, ($2,794,835) $13,253, $2,030, ($2,399,925) $13,489, $2,030,230 ($13,467,844) $2,030,230
13 Unfunded Mandates English as a Second Language (ESL) Auditors Building Condition Survey Instructional Support Teams Staff Development Annual Professional Performance Review No Child Left Behind Special Education Dignity Act for All Students Wick s Law Teacher Certification Requirements To list a few; see next slide
14 Unfunded Mandates & Reporting Requirements 5-Year Capital Facilities Plan Projects Costing over $5,000 Policy of Educating Pupil with LEP Academic Intervention Services Procedure English Language Learners Professional Development Plan & Report AIDS Education Financial Statement s Accountant Professional Performance Annual Report AIMS Fingerprinting of Potential Employees Professional Performance Review Plan Annual Professional Performance Review Functional Behavior Assessment Public School Performance Report Annual Program Report & Support Services Gr. 3 8 Testing, Scoring, Analysis & Mailing Pupil Attendance and Record Keeping Attendance Plan & Report Incarcerated Students Plan Purchase of Student Calculators Audit Committee Inclusion Training and Staffing Registry of all Students with Disabilities Automatic External Defibrillators (AED s) Individual Home Instruction Plan Requirement for Teaching Assistants Behavioral Intervention Plan Individualized Educational Plans Response to Intervention Spec. Ed Students BOCES Report Card Instructional Computer Technology Plans Revised Math Curriculum Building Condition Survey Instructional Support Teams SAVE Legislation Updated Building Level School Safety Plan Internal Auditor School Based Shared Decision Making Plan Bus Driver Training for Special Ed Students LEA for IDEA School Code of Conduct Character Education LEAP Reporting School District Property Tax Report Card Charter Schools Funding Learning Standards School District Report Card Child Abuse Reporting in an Ed Setting Local Assistance Plan School Emergency Management Plan Claims Auditor Local Special Education Comprehensive SED Core Curriculum and Assessments Compensatory Education System of Personnel Development Segregation of Duties Comprehensive District Education Plan Mandated Testing and Scoring SEQRA Review by School Districts Long Range Plan for Educational Facilities Megan s Law Set-Aside for Early Grade Intervention Comprehensive Plan for Safety Education Mentor-Teacher Internship Program Special Education Space Requirements Plan Comprehensive Public School Safety Program Middle Level Education Staff Development for Teacher Assistants Corrective Action Plan No Child Left Behind Statewide Data Collection District Data Manager Occupational Education Plan STEP Reporting District Intern Plan Pandemic Plan Student Dental Health Certificates District Wide School Safety Plan Parentally Placed Students Attending Nonpublics Twenty Additional State Performance Plan Early Grade Size District Plan Pension Costs Increase Costs for ERS & TRS Indicators Special Education Students Early Intervention RTI PD Plan for Special Ed Uniform Violent Incident Reporting System Education of Gifted & Talented Students Plan Pesticide Notification Requirements Wellness Policy & Committee Engineering Review of all Maintenance Physical Education School District Plan WICKS Law
15 Advocacy We Need Your Help! Continue to advocate on behalf of Oceanside students. NYS should: Modify Tax Cap Increase State Aid Remove GEA Provide funding to offset mandates
16 Thank you! Oceanside UFSD October 14, 2014
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