After Roscoe Central School District lowered the proposed 2023-24 budget by more than $450,000 and brought the proposed tax levy increase to the calculated tax levy limit of 3.23%, voters approved the nearly $10.3 million measure 190-67 on June 20.

The $10,288,047 budget only needed a simple majority (50%+1) of votes in favor for approval. The first budget proposal was defeated 144-136 because it lacked a supermajority (60%) approval which was required since the proposed tax levy increase of 11.54% was above the district’s tax cap.

“We thank the voters for their support of this reduced budget,” Superintendent John Evans said. “This budget reflected what we heard from the voters on May 16.” 

If the budget had been defeated, the district would have needed to institute a contingent budget that would have held the tax levy to the same as last year and would have required severe program and staffing cuts.

Original story:

Roscoe Central School District voters will go to the polls June 20 to decide on a nearly $10.3 million budget that keeps the district at the calculated tax levy limit, or tax cap, of 3.23%.

This will be the second time district residents will vote on a proposed 2023-24 budget. The first budget did not receive the 60% approval of those who voted, as is required by state law for proposed budgets that exceed the tax levy cap. This proposed budget has cut $458,088 from the proposal voters rejected in May.

“Although a majority of voters approved the first proposed budget, there was not enough support for it to pass at the state-required supermajority,” Superintendent John Evans said. “We have heard the voice of the voters and are presenting a revised budget proposal that carries a lower tax levy increase, which, unfortunately, will limit the programs we can offer.”

The proposed $10,288,047 budget increases spending by 0.35% and carries a 3.23% tax levy increase. 

If the proposal does not pass on June 20, the state requires that the district adopt a contingent budget, which requires no tax levy increase, and would require a further $178,026 reduction. What that would mean for the Roscoe Central School District can be found on the reverse of this flyer.

While the district will be fully funded under the state’s foundation aid formula and is expected to receive the minimum 3% increase, when coupled with other state aid categories, RCS will receive an overall state aid decrease in 2023-24. 

Polls will be open noon to 8 p.m. Tuesday, June 20, in the Roscoe Central School gymnasium. 

The final tax rates for 2023-24 will be determined in the summer when final assessments and equalization rates become available. Each town assesses properties differently, which is why there is a wide variety in the estimated tax rate. The state assigns an equalization rate for each town that creates an assessment value equal to its full market value. This process is intended to ensure that each town pays its fair share of school taxes based on the town’s fair market value.

New York law requires school districts to present their budgets divided into three expenditure categories— program, administrative and capital—and compare them to the previous year’s costs. Roscoe’s three-part budget is as follows:

2022-23 Budgeted —2023-24 Proposed

$7,547,408/73.6% of budget —$7,457,493 /72.5% of budget

Includes salaries and benefits of all teachers and staff who deliver pupil services (guidance, health, library/media, etc.), textbooks, co-curricular activities, athletics, and transportation costs..

2022-23 Budgeted — 2023-24 Proposed

$1,564,128/15.3% of budget —$1,671,402 /16.2% of budget

Includes salaries and benefits of administrators, supervisors, and administrative clerical staff, public information, printing, curriculum and staff development, school board costs, general insurance and professional fees.

2022-23 Budgeted — 2023-24 Proposed

$1,140,333/11.1% of budget — $1,159,52/11.3% of budget

Includes salaries and benefits of maintenance and custodial staff, debt service on buildings, utilities, equipment, and  court-ordered costs.

2022-23 Budgeted —2023-24 Proposed

$10,251,869 — $10,288,047

Those who wish to vote must be at least 18 years old, a U.S. citizen, a resident of the district for at least 30 days and be registered to vote at their county board of elections or with the district. 

Registration may be done 8 a.m. to 4 p.m. weekdays at the Roscoe main office by June 15 . 

Qualified voters may request an absentee ballot by contacting District Clerk Marlyn Peters at mpeters@roscoe.k12.ny.us or 607-498-4126, ext. 6105.

June 13 is the last day for absentee ballot applications to be received if the completed ballot will be mailed. June 19 is the last day for absentee ballots to be received if the completed ballot will be delivered in person.

Absentee ballots must be received by the district clerk by 5 p.m. June 20 in order to be counted.

June 7: Annual budget hearing, 7 p.m., cafeteria

June 13: Last day for absentee ballot applications to be received for those mailing their completed ballot.

June 15: Last day to register to vote with the district.

June 19: Last day for absentee ballots applications to be received for those who will deliver their completed ballot in person.

June 20: Voting will take place between noon and 8 p.m. in the gymnasium

• Total proposed budget: $10,288,047

• Spending change: $36,178 (+0.35%)

• Tax levy change: $178,026 (+3.23%)

Legal Notice

Budget proposal summary

Full budget proposal

Click here for a printable version of the budget flyer

New York State Education Law requires the Roscoe Central School District to provide the following documents related to the school budget:

• Three-part budget statement

• Property tax report card

• School academic report card (with enrollment data)

• District's fiscal accountability summary

• Salary disclosure requirements

• Exemption reporting for taxing jurisdictions

• 2023-24 (rejected 144-136 -needed supermajority)

  • Total proposed budget: $10,746,135

  • Spending change: $494,266 (+4.82%)

  • Tax levy change: $636,114 (+11.54%)

• 2022-23 (approved 83-17)

  • Total Budget: $10,251,869

  • Budget Change: $338,505 (+3.41%)

  • School Tax Levy: $5,511,505 ( -1.14%)

Budget archive

Budget 101

The tax levy, tax cap and contingent budget

What you need to know about the tax cap (video)