March 30, 2011 - Despite unprecedented financial challenges, the Goshen Central School District will keep its proposed spending increase for the 2011-12 budget below one percent.
The budget proposal calls for a 0.8 percent spending increase with no program reductions for next year. Personnel will be reduced by 3.5 positions – all through attrition, except for a temporary full-time psychologist position that was funded through ARRA (American Recovery and Reinvestment Act).
“The psychologist was hired knowing that the position was only temporary and all other staff reductions are through attrition,” said Assistant Superintendent for Business Robert Miller. “Therefore there will be no staff cuts in 2011-12.” Last year, the district eliminated 12.85 teaching positions for the 2010-11 school year.
The district is facing a number of financial hardships as it develops its budget for next year. Under the Governor’s proposal, the district will lose $1.47 million in state aid – on top of last year’s $1.68 million cut.
The Governor’s proposal also reduces aid to summer special education from 80 percent aid to 40 percent. According to Miller, the summer special education program is mandated by the state for certain students.
In addition, a number of taxpayers and business owners are challenging their property assessments made by their town assessor. Many are finding that their properties were assessed incorrectly, and as a result, paid higher taxes.
“Although the district plays no role in property assessments, it is required by law to refund the property owners, resulting in a loss of revenue at a time when financial aid is grim,” said Miller.
This year, 124 SCAR (Small Claim Assessment Review) cases were filed against the district. To date, 75 of these cases have been settled, and the district has refunded $63,117.62 to taxpayers. Since 2009, the district has paid out approximately $1.6 million in tax certioraris.
Principals and department heads were asked to adjust their budget proposals to the current year’s expenditures and avoid any unnecessary increases. Prudent financial planning as well as other factors allowed the district to keep its personnel and programs intact for next year:
Positive negotiations climate
The district puts aside money in order to compensate for employee
salaries and benefits. Recent contract negotiations were extremely
positive, and contract obligations for faculty and staff ended up
being less money than the district anticipated – and budgeted for.
It is the district’s belief that Goshen has one of the lowest
settlements in the region.
Low hikes in health insurance premiums
During a time when health insurance premium hikes are in the double
digits, Goshen’s widely used, self-funded health insurance plan, the
Orange-Ulster School District plan, is looking at a premium increase
of only 1% for next year.
Learn
more about the Orange-Ulster Health Plan
Personnel funding shifts
There are five self-contained funds within a school district:
General, Capital, Trust and Agency, Cafeteria and Special Aid. The
public votes on the district’s General fund during annual budget
votes in May. In 2011-12, several positions will be shifted from one
fund to another, as required by the State Comptroller. For instance,
7.2 teaching positions currently part of the General fund must now
become part of the Special Aid fund, therefore lowering costs in the
district’s general budget. At the same time, several special
education positions were shifted from the Special Aid fund to the
General fund, allowing the district to retain these positions next
year.
Use of Reserve Funds
The district uses its undesignated fund balance every year to help
alleviate the tax levy. Last year, in the wake of a 12.6 percent
loss in state aid, the Board of Education decided that $980,434 of
the fund balance be applied in order to hold down the tax levy
increase. This is $180,000 more than the prior year. District
officials anticipate following that trend for 2011-12 while facing
another cut in state aid – 12.3 percent – and will again apply
$980,434 from its undesignated fund balance.
District officials strongly favor a conservative approach to dipping
into the fund balance. Since 2009, the district has paid out
approximately $1.6 million in tax certioraris because of incorrect
property assessments from the town assessor, and allocates money
from the fund balance to help alleviate these refunds, which are
required by law. In addition, the district cannot predict future
financial challenges. Depleting the undesignated reserve funds to
alleviate revenue shortfalls would be irresponsible and would place
the district in a precarious financial position.
Learn more about
reserve funds
More information about the 2011-12 proposed budget will be available in a detailed newsletter in May.
It is important to note that the NYS Legislature
has not yet adopted the budget for 2011-12. Budget numbers may change.