This is a presentation I created for NOSBA. My intent was to use the data to concisely demonstrate the impact on our region of the Gap Elimination Adjustment. It has only been a few short years.

1. IMPACT DATA FROM TEN SCHOOL DISTRICTS
ANNUAL LEGISLATIVE BREAKFAST
TUSCARORA INN, LOCKPORT, NY
JANUARY 25, 2014

2. A Data Tour Around Our Counties

3. STARPOINT CENTRAL SCHOOL DISTRICT
Without any further cuts or increases in state aid, the
District will need to use $2,428,506 in reserves to balance
the 2014-15 and 2015-16 budget. The District has not
used reserves in the past two years (2012-13, 2013-14) to
balance the budget.
Since July 2012, the District has not filled 11 FTE of
positions that have retired/resigned.
Instruction in critical thinking skills has been scaled way
back.

4. STARPOINT CENTRAL SCHOOL DISTRICT
IN SUMMARY...
Since 2007-08, we have not filled 29 FTE vacated positions
PROJECTED STRUCTURAL OPERATING DEFICITS:
$765,681 for 2014-15
$1,662,825 for 2015-16
$2,625,516 for 2016-17
$3,719,121 for 2017-18

5. North Tonawanda City Schools
Actual Reserve Reductions:
$912,539 for 2011-12
$832,611 for 2012-13
Anticipated Reserve Reductions:
$1,964,990 for 2013-2014
$1,757,385 for 2014-2015

6. North Tonawanda City Schools
Since 2010 we have reduced:
teaching staff by 38
support staff by 27
administrative staff by 2
Programs affected:
Reading Recovery Foreign Language Librarians
Gifted and Talented Remedial Math
Elementary Art Remedial Reading Elementary Music
General Increase in Class Sizes

7. North Tonawanda City Schools
Projection for the future…
Additional consolidation of services
Possible sale of district buildings (one school
building has already been closed)

8. Niagara Falls City School District
Progression of District Reserve Fund Depletion
Description
July 1, 2012 July 1, 2013 July 1, 2014 July 1, 2015 July 1, 2016
Actual
Actual
Estimated
Estimated
Estimated
Unassigned
Fund
$3,084,525
Balance
$2,499,636
$200,000
$0
$0
Assigned
Fund
Balance
$2,300,000
$2,300,000
$200,000
$0
$2,700,000

9. Niagara Falls City School District
2013-2014 Budget Gap Scenarios PLAN B
A. Utilities
$3,388,177 Gap
50,000
B. Alternative Ed Program- BOCES Contract
675,000
C. Worker's Compensation
100,000
D. Instructional Staff cuts (10.0)
650,602
E. Classified Support Staff (3.0)
156,934
F. Tax Levy Increase
587,924
G. BOCES (Special Ed Class brought back in-house) 428,000
H. Workers' Compensation
357,377
I. Modified Sports
42,000
J. Savings on RAN interest costs
55,000
K. Medical Insurance Increase (Reduction)
L. Unemployment Insurance
220,000
65,340

10. Niagara Falls City School District
Impact of Dramatic Increase in Pension Costs
We have been forced to spread out annual payments.
We did this through amortization and leveling provisions of State
law. This has helped avoid budget shock so far.
Note: in the last four years, pension costs have increased
over $4 million annually. If it were not for this dramatic
increase, we would have a structurally balanced budget.

11. Lewiston-Porter Central Schools
District Reserve Funds
We have tried to retain the same level of programming available to our students
throughout the past 4 years. Subsequently, we have purposely used up nearly all
of our appropriated fund balance and reserves:
$1,800,000 appropriated fund balance was reduced over the past several years to only
$275,000 by the end of the 2012 School Year.
$1,145,000 in a debt reserve account has been depleted over the past several years as
well. We have used it for retirement incentives.
$926,247 in our Employee Benefit and Liability Reserve has been reduced to $432,973 for
retiree benefits...$493,274 has been used so far.
$3,163,274 to "weather" the impact of the GEA and Tax Threshold Legislation. Before the GEA
we had a safety net of $3,871,247. We currently estimate $275,000 in fund balance and
$432,973 in an Employee Benefit & Liability Reserve.

12. Lewiston-Porter Central Schools
Budget Reduction Trend
This past year we have budgeted less and less, as we have since 2009:
2012-13 Budget
2013-14 Budget
$40,472,775
$39,647,771 …down $825,004 (about 2%)
In 2009-10 our budget was $41,989,493...from 2009 to this year a reduction of $2,341,722!
We have still been unable to keep up with the loss in State Aid.
Year
2009-10
2010-11
2011-12
2012-13
2013-14
Aid
Aid difference due to GEA
$13,032,994
$11,284,471
$10,403,193
$10,297,135
$10,741,770
$1,748,523
$2,629,901
$2,735,859
$2,291,224
$9,405,407 less in accumulated aid than we had in the year 2009-10!

13. Lewiston-Porter Central Schools
Program Impact
Year
Teachers
Aides
Other Support
Administrators
2010-11
5
1
2011-12
4
4
2
2012-13
12
8
2
2013-14
12+ 5 PT 19
6
1
Total
33
32
10
1
Since 2010-11, 76 FT and 5 PT positions have been eliminated
Additional Elimination and Program Reduction:
Air Force Jr. ROTC-- impacted 55 students 7th grade 2nd Lang Program
Half of the tech/engineer courses After School Assistance Program
Limited PD $$$ for Curriculum Writing & Common Core In-Service
training Athletic after practice buses 1 VARSITY and 2 modified sports
teams Night security patrol Police security at the HS Limited overtime
Equipment purchases District & Bldg Newsletters sent electronically
Fewer subs for some positions Psychologists and Counselor summer
work reduced Field Trips reduced 4 different bus runs were combined

14. Lewiston-Porter Central Schools
Additional Information
All contract salary increases ranged between 1%-2%.
Each bargaining unit made numerous concessions and "give backs.”
All have gone to a new Health Insurance provider.
All contribute up to 10% for health insurance.
Prior to the GEA and Tax Threshold we had been very conservative and reduced the tax levy:
2007-08
1.25% increase
2007-08
0% increase
2009-10
minus 2.74%
2010-11
minus 0.51%
We currently have a 2 day a week per diem interim business manager and a superintendent—that is it.
Either our revenues come in as expected, or we will not have funds to pay for
budgeted expenditures…in essence we do not have any extra money.

15. Wilson Central School District
 Fund Depletion: $2,000,000.00
 Elimination of 20 staff members
 Elimination of all modified sports
 We have declining enrollment at present
 Early literacy intervention is needed but
funds are lacking

16. Newfane Central School District
Reserves expected to be depleted in the
next 5 years
16 staff have been cut
45 more staff to be cut in the next 5 years
There are no expansion plans at present

17. Barker Central School District
$2,500,000 will be pulled from the reserves in 2013-14
$4,000,000 to be pulled from the reserves In 2014-15
4.8 less teachers in 2013-14 (since 2008-09…20.2 less teachers)
6 less staff members (since 2008-09…12 less staff members)
1 less administrator (a shared superintendent and a part-time
Business Official)
The PILOT Agreement with the power plant will end in 2015
No plans to expand or develop at this time

18. Lyndonville Central School District
Reserves are not yet depleted due to several cost control measures:
Closing our elementary building
Changing to a single bus run
Retirement incentive
Reissuing a bond
$700,000 in payroll reductions over the last 3 years
Staff Reductions include:
7 teaching positions
1 administrative position
7 support staff positions
The Lyndonville District has aggressively pursued NYS competitive
grants and has received some funding. However, these grants are
typically for a limited period of time, creating a "funding cliff” that
merely postpones program cuts.

19. Roy-Hart Central School District
Programs and Positions cut since 2007:
18 teaching positions, 1 administrative, 1
clerical, 10 support staff positions, content
facilitators, BOCES summer school, BOCES
GED slots, BOCES OSS slots, Reading
Recovery Program, Career Counseling,
Social Worker, Business program, French
program, Field trips, Conferences,
Equipment, Modified Sports, Late
Transportation, Pre-K mid day transportation

20. Roy-Hart Central School District
Our district has lost just about everything we
had except basic required courses.
We are 97th in WNY in academic performance.

21. Lockport City District Meeting the Past Fiscal Challenges
General Fund Savings
Area
2010-11
2011-12
2012-13
$1,890,486
$1,364,121
$862,469
$221,457
Remained flat
$95,222
$107,091
$76,068
$730,703 (2008-09)
$620,588 (2009-10)
$5,000
$112,000
$128,910
$50,000
$0
$14,870 (2009-10)
$0
$0
$0
$0
$0
$0
$468,000
$0
No changes
Personnel Position Reductions
2010-11:
2011-12:
2012-13:
Retirements: 14 Layoffs: 19
Retirements: 7 Layoffs: 22
Retirements: 17 Layoffs: 0
Attrition: 3
Attrition: 0
Attrition:2
Materials and Supplies
2010-11:
Original district wide 10% reduction
Additional buildings only, 20% reduction
2011-12: Additional district wide 30% reduction
2012-13: Remained flat
$120,806
$54,592
Administration
2010-11: Did not fill elementary principal position
2011-12 Did not fill Asst. Supt. of Learning & Assess. position
2012-13: Administrative retirement & subsequent restructuring
Programs
Returned Students with Disabilities (SWD) to district (2008-09)
Returned Students with Disabilities (SWD) to district (2009-10)
Eliminate grades 6-12 Summer Reading Program
Decrease Academic Intervention Services (AIS)
Cut high school summer school program
Cut elementary and middle level summer school program
Eliminated Career Credit Program per contract negotiations
Cut GED adult age program (2009-10)
Facilities
Elementary building leased/sold
Over $4500 saved annually as
building would require insurance &
baseline maintenance
2013-14 is next
anticipated
building closure

22. Lockport City School District
Outlook for Fiscal Stability During the Tax Levy Limit Years
Approved Approved Approved Approved Estimated Estimated Estimated
2010-2011
Reserves:
Emp Benfts
Debt Svc
Reserves:
Emp Benefits
Wkrs Comp
Debt Service
Wkrs Comp
Unemplymt
Tax Cert
Ins Reserve
ERS Reserve
2011-2012
2012-2013
2013-2014
2014-2015
2015-2016
2016-2017
used
used
used LCSD Strategic Outlook for Fiscal Stability During the Tax Levybalance usage
used
Projected fund Limit Years
$5,012,808
$563,796
$493,251
$435,372
$186,892
$568,050
Reserve
Balance
6/30/13 bal
Approved
2010-2011
6/30/13 bal
used
Approved
$0
$527,070
$223,414
$0
$4,957,400
$568,050
$259,401
$123,900
$0
$0
$0
$831,670
$831,670
$0
$0
$0
$0
$0
$0
Estimated
2012-2013
2013-2014
2014-2015
2015-2016
2016-2017
$0
$1,070,085
$473,611
$222,729
$685
$0
$74,229
$0
$0
$264,469
$1,018,064
$1,239,350
$1,279,488
$1,239,350
$260,996
$0
$0
$0
$0
$0
Estimated
$418,421
$875,550
$1,686,128
Estimated
$154,598
used
$831,670
Approved
$0
$0
$0
$0
$0
2011-2012
$875,550
$5,012,808
$563,796
$493,251
$527,070
$259,401
$260,996
$186,892
$831,670
Approved
$473,130
used
$435,372
$297,128
$473,130
$297,128
$83,880
used
$831,670
$263,490
$103,012
Projected fund balance usage
$831,670
$263,580
$83,880
$103,012
$263,490
$263,580
$0
Reserve Balance
$831,670
$831,670
$1,686,128
$0
$0
$0
$0
$0
$1,199,212
$10,907,584 $1,515,147 $3,118,949 $3,189,955 $2,641,119 $2,478,435 $2,071,020 $2,030,882
$0

23. Prediction: “I estimate that every district
will require an increase that exceeds the
tax cap within the next 5-7 years…and
additional program cuts will most likely be
required.”
“ We tried the political advocacy
route for about three years, when
the state was gutting our budget
to the tune of $2 million per
year. Our efforts fell on deaf
ears.”

24. “We have been forced to push a portion of
these pension costs into the future and
unless the rates begin to come back to a
reasonable level in the next year, we will be
forced to cut programs and personnel levels
to balance our budgets.”
“Either our revenues come in as
expected, or we will not have funds to
pay for budgeted expenditures…in
essence, we do not have any extra
money.”

25. Questions for our
legislators…

26. 1. How does the Gap Elimination Adjustment
work and what is its value to local
districts?
2. How would you strategize for the future if
you were a school district leader?
3. What can you tell us about the
Commissioner’s suggestion that
regionalization is on the horizon?
4. How will you use the information we have
presented this morning to represent us in
Albany?