RIVERHEAD CENTRAL SCHOOL DISTRICT

2022-2023 PROPOSED BUDGET

March 22, 2022

Presented by
Dr. Augustine E. Tornatore, Superintendent of Schools
Faith Caglianone, Interim Assistant Superintendent for Finance
and Operations
 RIVERHEAD CENTRAL SCHOOL DISTRICT
2022-2023 PROPOSED BUDGET
Prior BOE Meetings we discussed:

The Budget Development Process

District Priority to stay below the tax levy limit

Reviewed the tax levy limit and history

Reviewed budget for:

General Support
Debt Service
Facilities
Security
Transportation
Curriculum and Instruction Administration
Regular Day School
Employee Benefits
 RIVERHEAD CENTRAL SCHOOL DISTRICT
2022-2023 PROPOSED BUDGET

Agenda
• Budgets for:
• Special Education
• Technology
• Other Instructional Areas
• Interfund Transfers

• Revenue
• State Aid
• Tax Levy
• Use of Reserves
 SPECIAL EDUCATION
2020-2021 2021-2022 2022-2023 Dollar Percent
Actual Adopted Proposed Change Change
Expenditure Budget Budget
Personnel $7,508,459 $8,266,056 $10,029,365 $1,763,309 21.33%

Equipment $0 $3,500 $3,000 $(500) -14.29%

Contractual $2,886,167 $3,281,179 $3,010,900 $(270,279) -8.24%

BOCES $10,227,059 $9,763,024 $10,500,000 $736,976 7.55%

Materials and $25,881 $50,554 $46,000 $(4,554) -9.01%

Supplies
Total $20,647,566 $21,364,313 $23,589,265 $2,224,952 10.41%

Presentation may contain dollar rounding differences

 TECHNOLOGY
2020-2021 2021-2022 2022-2023 Dollar Percent
Actual Adopted Proposed Change Change
Expenditure Budget Budget
Personnel $551,288 $547,809 $634,095 $86,286 15.75%

Equipment $0 $498,261 $144,566 $(353,695) -70.99%

Contractual $320,182 $420,953 $552,703 $131,750 31.29%

BOCES $949,504 $813,454 $1,560,934 $747,480 91.89%

Materials and $572,988 $186,367 $286,367 $100,000 53.66%

Supplies
Total $2,393,962 $2,466,844 $3,178,665 $711,821 28.86%

Presentation may contain dollar rounding differences

 OTHER INSTRUCTIONAL AREAS
2020-2021 2021-2022 2022-2023 Dollar Percent
Actual Adopted Proposed Change Change
Expenditure Budget Budget
ENL $3,750,858 $4,472,369 $4,685,323 $212,954 4.76%

CAREER & TECH ED $1,915,850 $2,120,988 $2,397,352 $276,364 13.03%

SUMMER SCHOOL & $259,444 $1,599,154 $1,562,174 $(36,980) -2.31%

OTHER INSTRUCTION
LIBRARY $703,761 $736,615 $856,075 $119,460 16.22%

GUIDANCE & $1,794,699 $2,061,396 $2,154,026 $92,630 4.49%

ATTENDANCE
NURSING $988,095 $1,070,744 $1,253,070 $182,326 17.03%

COUNSELING & PPS $1,829,544 $2,480,092 $2,507,516 $27,424 1.11%

EXTRACURRICULAR $73,929 $258,476 $260,749 $2,273 .88%

ATHLETICS $493,672 $1,384,924 $1,447,907 $62,983 4.55%

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 INTERFUND TRANSFERS
2020-2021 2021-2022 2022-2023 Dollar Percent
Actual Adopted Proposed Change Change
Expenditure Budget Budget
TRANSFER TO FEDERAL $270,214 $350,000 $350,000 $0 0%
FUND
TRANSFER TO CAPITAL $0 $0 $1,500,000 $1,500,000 100%
FUND

Transfer to Federal Fund is for our Extended School Year Special

Education Program. Approximately 80% of the Program is covered
through federal monies and the transfer represents the Districts local
share

The Transfer to Capital will allow a tiered approach to

Upgrading our District-Wide Security infrastructure.

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 Transfer to Capital
The Transfer to Capital represents funding for a Technology Security Capital Project. The
security of our students, staff and community is a top priority for our District.

The district cannot sustain the continued demand for personnel to cover every door or
access point within the buildings. Leveraging technology is in the best interest of the
District’s future.

This project is the first phase of our Security Technology upgrade. Security technology
will be upgraded in the secondary buildings first and then followed up by the primary
schools in future budgets. Increased security in parking areas and outdoor athletic
facilities is a priority. Door access and Door Monitoring will first be implemented in
secondary schools. Software upgrades will be performed districtwide to upgrade our
camera systems.

The transfer will be funded through funds remaining from the 2021-2022 school year and
is reflected in the Transfer to Capital expenditure line. We have worked with our
architects to obtain quotes and estimates for the project budget.
2022-2023 Proposed Expenditure Budget Summary
2020-2021 2021-2022 2022-2023 Dollar Percent
Actual Adopted Proposed Budget Change Change
Expenditure Budget

GENERAL SUPPORT**
$10,941,707 $14,405,887 $15,285,305 $879,418 6.10%
Codes 1010-1981

INSTRUCTION
$82,211,266 $93,344,857 $100,035,882 $6,691,025 7.17%
Codes 2010-2855

TRANSPORTATION
$6,502,785 $7,382,295 $7,824,424 $442,129 5.99%
Codes 5510-5581

UNDISTRIBUTED*
$37,724,894 $44,274,574 $47,399,099 $3,124,525 7.06%
Codes 9010-9901

Total $137,380,652 $159,407,613 $170,544,710 $11,137,097 6.99%

*Undistributed codes includes benefits, debt service, interfund transfers

**2020-21 Actual Expenditures do not include expenditures related to repair reserve

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 TAX LEVY REVENUE
2021-2022 Tax Levy $104,541,394

2022-2023 Allowable Tax Levy Limit $106,916,682 $2,375,288 2.27%

Proposed Tax Levy $105,586,808 $1,045,414 1.00%

Allowable Tax Levy not Being $1,329,874

Levied

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 State Aid
2021-2022 2022-2023 Dollar Percent
Adopted Proposed Change Change
Budget Budget
Foundation $29,545,873 $39,112,837 $9,567,083 32.38%
BOCES $1,541,188 $1,656,916 $115,728 7.51%
High Excess Cost $2,504,972 $2,049,236 $(455,736) -18.19%
Private Excess Cost $220,529 $324,357 $103,828 47.08%
Hardware & Technology $63,275 $51,043 $(12,232) -19.33%
Software, Library, Textbk $502,871 $506,984 $4,113 0.82%
Transportation $5,189,222 $4,840,506 $(348,716) -6.72%
Building $3,097,454 $2,603,614 $(493,840) -15.94%
Charter School Transition $1,923,471 $1,922,137 $(1334) -0.07%
High Tax Aid $2,256,813 $2,256,813 0 0
Total $46,845,668 $55,324,443 $8,478,775 18.10%

Universal PreK Grant – $673,254 $1,273,254 $600,000 89.12%

Federal Funds

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Use of District Reserves and Fund Balance
2021-2022 2022-2023 Dollar Percent
Adopted Proposed Change Change
Budget Budget
Unemployment $39,730 $150,000 $110,270 277.55%
ERS $100,000 $0 $(100,000) -100% Total Use of
TRS $0 $400,000 $400,000 100% Reserves Slightly
Less than Last
Workers Compensation $771,806 $361,136 $(410,670) -53.21% Year
Total Reserves $911,536 $911,536 0$ 0%
Appropriated Fund $2,649,159 $4,149,159 $1,500,000 56.6%
Balance Appropriated
Fund Balance
Total Reserves and $3,560,695 $5,060,695 $1,500,000 42.13%
Increase for
Fund Balance
Security Capital
Project

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 Proposed Revenue Budget
2021-2022 2022-2023 Dollar Percent
Adopted Budget Proposed Change Change
Budget
Property Tax Levy $104,541,394 $105,586,808 $1,045,414 1.00%
State Aid $46,845,549 $55,324,443 $8,478,775 18.10%
Reserves, Appropriated $3,560,695 $5,060,695 $1,500,000 42.13%
Fund Balance
PILOTS $1,739,975 $1,850,000 $110,025 6.32%
Tuition, Intermunicipal $855,000 $795,000 $(60,000) -7.02%
Agreements
Reimbursements and $335,000 $385,000 $50,000 14.93%
Refunds
Interest, Donations, Misc $395,000 $395,000 0 0.00%
Other Aid $1,135,000 $1,148,300 $13,300 1.17%
Total $159,407,613 $170,543,710, $11,136,097 6.99%
UPK Grant – Federal $673,254 $1,273,254 $600,000 89.12%
Funds

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 RIVERHEAD CENTRAL SCHOOL DISTRICT
2022-2023 PROPOSED BUDGET

What’s Next:
April 12, 2022 – Present Final State Aid Projections per Governor’s Budget
Final Budget Review
Budget Adoption

May 10, 2022 – Public Hearing on Proposed Budget

May 17, 2022 – Budget Vote (6 am – 9 pm at local polling locations)