CANDOR CENTRAL SCHOOL

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CANDOR CENTRAL SCHOOL BUDGET PROPOSAL
2008 - 2009
HELPING THE COMMUNITY HELP ITS CHILDREN
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A MESSAGE FROM YOUR BOARD OF
EDUCATION Dear Members of the Community The
preparation and approval of the school budget is
one of the most important and challenging
responsibilities of the Board of Education. This
years budget preparation was extremely
difficult. Rising costs in Special Education,
fuel and utility costs, salaries, and the loss of
Federal Funds, have presented financial
challenges for the entire school community.
Working with Administration and the
Budget Advisory Committee, the Board has gone to
great lengths to minimize the tax impact on the
community. Simultaneously, great care has been
taken to ensure the districts educational goals
and programs are aligned with the needs of the
students. Outlined in this brochure, you will
find the financial plan for the districts
2008-2009 school year. We hope that, as in the
past, the budget meets with your approval and
earns your support. The 2008-2009 budget
proposal totals 16,264,240. This expenditure
proposal represents an increase in the tax levy
of 3.5 percent for the general budget. Please
take the time to read this brochure and attend
our Budget Hearing on Tuesday, May 13, 2008, at
700 p.m. in the High School Auditorium. We
welcome the opportunity to address any questions
you may have. Voting will take place on
Tuesday, May 20, 2008, in the High School
Auditorium, from 1200 noon to 900 p.m. Thank
you for your support. Sincerely,
Raymond J. Parmarter, President James Douglas,
Vice-President
Noelle Bartolis Michael Blake
Gwen Isham
David C. King
Linda Shields
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QUESTIONS AND ANSWERS ABOUT THE 2008-2009
BUDGET 1. What are the significant budget
increases? Contractual salaries for district
employees have increased by an average of
4.25. Programs for students with
disabilities increase approximately 239,000
for 2008-2009. Utilities and fuel costs increase
by 125,000. Health insurance for employees and
retirees increases by 108,000. 2. What are
the major changes included in the 2008-2009
budget? Loss of two elementary teaching
positions as a result of a decrease in
enrollment and loss of federal funding. Two
retirees from the High School will not be
replaced. One High School Academic Intervention
Services position will not be maintained.
One teacher aide position will be
eliminated due to restructuring. 3. What
can I do to reduce my tax bill in the
future? Sign up for the New York State School
Tax Relief (STAR) Program. This program
does not give the school district any
additional funds. The STAR program shifts
some of the taxes from eligible senior citizens
and enrolled property owners to the State.
The school district is then reimbursed for
the amount of property taxes reduced through
STAR. If you are 65 or older, be sure to
maintain your eligibility
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TRIPARTITE BUDGET
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Three-Part Budget SummaryPercentage of
Expenditures
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Other Revenues

• EXCEL Project Approved in April of 2007, we
  start to pay principal and interest on the
  project during the 2008-2009 budget. Total
  354,000. By Legislative agreement, the project
  is backed by 354,000
• in aid (revenue).
• Health Insurance accounting Shift from
  netting to paying entire H.I. bill from General
  Fund. More transparent representation of
  expenditures.
• 2007-08 - 1,875,000
• 2008-09 - 2,193,000
• Increase of 318,000
• Offset by 210,000 of employee
• contributions (revenue)

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State Aid to Candor Schools
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Federal Grant Money

• 2008-2009 - 156,000
• 2007-2008 - 170,000
• 2006-2007 - 224,000
• 2005-2006 - 294,000
• 2004-2005 - 335,000
• 2003-2004 - 399,000
• 2002-2003 - 454,000

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2008-2009 Annual Budget Vote
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PROPERTY
TAX REPORT CARD

CANDOR CENTRAL SCHOOL DISTRICT

2008 - 2009 SCHOOL
YEAR
School District Contact Person Jeffrey J.
Kisloski, Superintendent
School
District Telephone Number [phone]


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Total Expenditures vs. Operational Budget Increase

• While total spending for the 2008-2009 school
  year increased by 7.9, 564,000 of this is due
  to the inclusion of the EXCEL project (approved
  by voters 4-5-07) and a change in our Health
  Insurance accounting. Both the EXCEL and Health
  Insurance accounting change expenditures are
  backed by revenues and have no effect on the
  District taxes. Therefore, the Operational
  Budget of the District shows a 4.2 increase for
  2008-2009. This is similar to the year the 16.8
  M capital project affected the budget. The
  expenditures jumped 2 M, however it was backed
  by 95 state aid. This caused a large increase
  in expenditures but very little impact on the tax
  levy.

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Tax Levy and Tax Rate

• Although the public traditionally discusses tax
  levy this time of year, the tax rate determines
  the tax bill. While the tax levy is the total
  amount of money collect by the school, the tax
  rate is also a product of the assessed value and
  the equalization rate.
• As the assessed value of the District increases,
  the tax rate can remain lower and still produce
  the tax levy.
• For this reason, the actual tax rate is
  traditionally 2-4 lower than the tax levy. Our
  earliest information regarding the assessed value
  of the District indicate that the tax rate will
  increase less than 1. The final tax rate is set
  in August.

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2008 2009 Contingency Budget

• A contingency budget, capping expenditures at
  120 of the consumer price index, could be
  adopted after a budget defeat or installed after
  two defeated budget attempts.
• A contingency budget would reduce the Candor
  Central School District expenditure proposal from
  16,264,240 to 16,071,105 after required cuts
  (193,000).
• This would decrease District expenditure total
  from 7.9 to 6.7. It would equate to a decrease
  in District expenditures from 4.2 to 2.9 after
  EXCEL and Health Insurance changes are taken into
  account.
• A contingency budget would decrease the tax levy
  from 3.5 to 3.3.
• By law, a contingency budget blocks the purchase
  of some equipment and student supplies,
  non-contractual employee raises, and use of
  school facilities by outside agencies. (Total
  95K)
• A contingency budget will also stop summer
  programs, staff development, and field trips and
  could affect athletics and extra-curricular
  activities, staffing, and class size and
  educational programming. (Total 98K)

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2008-2009 Budget Summary

• The 2008-2009 School Budget does not contain any
  money to address the long term maintenance of the
  bus garage. While maintenance is still
  necessary, money spent as part of a project is
  more efficient than money spent from the regular
  budget.

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2008-2009 Budget Summary

• The 2008-2009 Budget Expenditure proposal is
  16,264,240.
• The Tax Levy increases from 4,064,898 to
  4,207,169, or 3.5.
• The Tax Rate is projected to increase less than
  1.
• A Contingency Budget will decrease the Tax Levy
  increase to 3.3.