NRCSD

1. 1 North Rockland Central School District March 19, 2013 NRCSD “Education is simply the soul of a society as it passes from one generation to another.’’ Gilbert K. Chesterton

2. 2 North Rockland Central School District TAX LEVY CAP WHAT IT IS NOT IT IS NOT 2% COULD BE MORE / COULD BE LESS IT IS NOT CALCULATED ON YOUR LAST YEAR’S TAX BILL

3. 3 North Rockland Central School District PROJECTED TAX LEVY CAP 2013-14 Maximum Allowable Tax Levy $137,494,824 2012-13 Tax Levy 132,689,141 Difference $4,805,683 % Increase 3.62% Any additional Pilots or Bond Refunding can change this number

4. 4 North Rockland Central School District % Change from Prior Year for Budget, Tax Levy, and Designated Fund Balance 07-08 08-09 09-1010-11 11-1212-13 13-14 BUDGET $185,601,473 $186,795,495 $191,463,143 $194,335,090 $197,535,090 $201,525,130 $206,330,813* 1.18% .64% 2.50% 1.50% 1.65% 2.00% 2.38% TAX LEVY $140,664,107 $132,209,440 $123,752,115 $127,500,000 $129,214,000 $132,689,141 $137,494,824 -1.40% -6.01% -6.40% 3.03%1.34%2.68% 3.62% DESIGNATED FUND BALANCE $4,663,160 $7,003,636 $15,161,184 $20,338,526 $23,941,046 $24,451,569 $19,451,569 USED TO KEEP TAXES DOWN 2007/08-2013/14 6 Year Budget Increase is $20,729,340 11.2% Average 1.9% 6 Year Tax Levy Decrease is $3,169,283 (2.3%) Average (0.4%) * Tentative

5. 5 AVERAGE 5 YEAR COMPARISON OF NRCSD TO OTHER ROCKLAND DISTRICTS BUDGET 2007-2012 TAX LEVY Without East Ramapo

6. REVENUE 6 North Rockland Central School District 2012-2013 2013-2014 STATE AID $42,351,825 $47,351,825 MISCELLANEOUS 2,032,595 2,032,595 USE OF FUND BALANCE TO KEEP TAXES DOWN 24,451,569 19,451,569 TAXES132,689,141137,494,824 TOTAL=BUDGET $201,525,130 $206,330,813 MISCELLANEOUS=INTEREST, RENTAL INCOME, TUITION, ADULT ED ETC.

7. 7 North Rockland Central School District LOSS IN STATE AID PROMISED BUT NOT DELIVERED SHORTFALL CFE COURT ORDERED ADDITIONAL FULLY FUNDED SHORTFALL TOTAL FOUNDATION IN FOUNDATION LOSS YEAR AID PROMISED AID PAYABLE (GEA) IN AID 2009-10 -$7,378,050 - $7,378,050 2010-11 -$8,748,289 -$5,556,851 -14,305,140 2011-12 -$14,242,940 -$7,862,110 -22,105,050 2012-13 -$16,264,316 -$6,692,734 -22,957,050 2013-14 -$5,891,347 -5,891,347 TOTAL LOSS IN AID-$46,633,595 -$26,003,042 -$72,636,637 CFE = Campaign For Fiscal Equity GEA = GAP Elimination Adjustment

8. 8 FOUNDATION STATE AID EXPECTED VS ACTUAL AID RECEIVED

9. 9 FOUR YEAR FUND BALANCE AND DISTRICT CUT PICTURE WITH TAX CAP

10. 10 North Rockland Central School District FUND BALANCE

11. 11 IMPACT OF FEDERAL SEQUESTRATION * Federal reductions related to staffing are going to be absorbed by reductions in the Budget.

12. 12 North Rockland Central School District Budget Passes: $206,330,813 2013 - 2014 BUDGET Budget Fails: $201,525,130

13. 13 North Rockland Central School District Districts Efforts to Save Taxpayer Dollars Over the Past 6 Years • Consolidation from 10 schools to 8 schools. • Consolidation of Administrative space. • Eliminated 23.8% of our total staff (316.7 FTE) with a total savings of $54,611,631 over the last 6 years. • Employee Groups concessions on salary and health benefits $2,082,294 saving 29 positions. • Applied for the Federal Early Retiree Re-Insurance Program generated $767,191 in revenue over last 2 years and Retiree Drug Subsidy $1,877,944 over last 7 years. • Instituted Self-Funded Health Insurance $8.2 million over 4 years. • Energy Performance Contract for a savings of $7 million. - Allowing much needed repairs at no cost to our taxpayers.

14. 14 North Rockland Central School District Districts Efforts to Save Taxpayer Dollars Over the Past 6 Years • Condensed transportation runs in 2010-11 and changed districtwide bell time to optimize bus runs $1,050,000 annually. • Eliminated sports runs $350,000 annually. • Eliminated equipment purchases $260,000 total. • Self-Funded Workman’s Compensation $120,000 annually. • Cooperative Electric and Gas Bids $130,000 annually. • Refunding of bonds $4,501,567. • Dental Self-Insurance $85,000 annually. • NYSIR since 2006 rates have decreased overall for Rockland County School Districts by $424,046.

15. 15 North Rockland Central School District Maintaining Academic Choice and Rigor • Full Elementary Art and Music Program • Athletic Program • AP Program • Articulation with Colleges • Continued increase in graduation rate • Record number of students on academic honor rolls and honor societies. • Extracurricular Clubs/Activities • Increase Academic Time K-8 • New Curriculum ELA & Math • Development & Implementation of New Teacher & Principal Observation & Evaluation

16. 16 Staff Reductions With Approved Budget

17. 17 Abolishment of Instructional Positions for the 2013-2014 School Year

18. 18 Abolishment of Instructional Positions for the 2013-2014 School Year

19. 19 North Rockland Central School District Reductions Page 1 of 2 If Budget If Budget Total Cuts if Approved Fails Budget Fails STAFF REDUCTIONS Administrative 1.0 1.0 Teachers 6.4 22.9 29.3 Teaching Assistants 1.0 7.0 8.0 Social Worker Asst. 1.0 1.0 Student Asst Counselor 1.0 1.0 Nurse 1.0 1.0 Operations & Maintenance 3.0 1.0 4.0 Clerical 1.0 1.0 2.0 TOTAL NUMBER OF STAFF 11.4 35.9 47.3 7

20. 20 North Rockland Central School District Reductions Page 2 of 2 If Budget If Budget Total Cuts if Approved Fails Budget Fails RACE TO THE TOP - $500,000 $500,000 STAFF REDUCTIONS Total Salaries with Fringe $363,184 3,671,953 4,035,137 Federal Sequestration Cuts 244,859 244,859 ATHLETICS Modified Team Cuts - 119,108 119,108 Freshman Sports - 66,878 66,878 STUDENT SUPPLIES & MATERIALS Reduction in Supplies - 72,744 72,744 TRANSPORTATION Reduce Fieldtrips - 78,000 78,000 Reduce after School Runs - 173,000 173,000 Other Efficiency Reductions - 49,000 49,000 CLUBS - 30,000 30,000 SUMMER SCHOOL - 45,000 45,000 TOTAL $608,043 $4,805,683 $5,413,726 8

21. 21 General FundSix Year Staff Reductions 2006-2007 to 2012-2013 * Cumulative Budget Savings $54,611,631

22. 24 North Rockland Central School District

23. 23 North Rockland Central School District THANK YOU