Roscoe Central School District voters rejected the district’s $10.7 million budget proposal that carried an 11.54% tax levy increase.

The vote was 144-136.* Although the majority of voters approved the measure, a supermajority 60% approval was required for passage as the proposed tax levy increase was above the district’s calculated tax levy limit of 3.23%.

“The proposal we put forward focused on keeping student programs at a level families are used to while trying to balance the financial needs of our families,” Superintendent John Evans said. “We thank the voters for letting their voices be heard. The board and administration will meet soon to decide how we will move forward.”

When a proposed school budget is defeated at the polls, the board of education has three options, according to state law. Board members may decide to put the same budget up for vote a second time, put a revised budget up for vote or go directly to a contingent budget. If voters reject the budget proposal a second time, the board must enact a contingent budget, which for Roscoe would require cutting $636,114 from the original budget.

Voters also elected two members to the Board of Education. Tasse Niforatos will serve a seventh term, with 227 votes, and Joe Langan, who earned 190 votes, will join the board; both terms are for three years.

*Initial report was 141-136, but three yes votes were added after affidavit ballots were confirmed.

Original story:

Roscoe Central School District voters will go to the polls May 16 to decide on a $10.7 million budget that maintains student programs while enacting cost-saving measures.

“This was a very difficult budget to craft,” Superintendent John Evans said. “We are putting a priority on keeping student programs at a level our students and families are used to while doing our best to balance the financial needs of our residents.”

The proposed $10,746,135 budget increases spending by 4.82% and carries a 11.54% tax levy increase, which exceeds the district’s calculated tax levy limit of 3.23%. That means for the budget proposal to pass, at least 60% of those who vote on the budget must approve it.

Several factors led to the proposed increase, including the state’s recent placement of Roscoe on its “moderate fiscal stress” list. The state uses several indicators to assess and designate a district’s financial health, including fund balance levels, operating deficits, cash-on-hand and reliance on short-term cash-flow borrowing.

Two factors in the district’s designation was its fund balance, which should be at least 4% but was at 0.99% at the time of the state’s audit, and its low amount of cash on hand. The district used both to help cover unexpected cost increases related to special education services and out-of-district program placement costs, which contributed to the low fund balance and small amount of cash on hand at the time of the audit. The proposed 2023-24 budget includes additional funds to resolve those factors.

Other factors contributing to the proposed budget increase include inflation’s impact on everyday operational expenses, such as heating and fuel costs, as well as increased contractual costs.

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 decrease in state aid in 2023-24. The district is proposing to increase the tax levy to fill that gap and fund existing programming in the next school year and meet projected expenses. Without that increase, student programming and services would have to be cut.

Several cost-control steps have already been implemented and will continue in 2023-24, including monitoring expenses on a monthly basis and freezing any unnecessary spending.

In addition to voting on the budget proposal, voters will also elect two board of education members each for three-year terms. Two candidates submitted nominating petitions: Joe Langan and Tasse Niforatos.

The budget hearing will take place at 4:30 p.m. Tuesday, May 9, in the cafeteria.

Polls will be open from noon to 8 p.m. 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 Projected

$7,547,408/73.6% of budget —$ 8,039,138 /74.8% 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 Projected

$1,564,128/15.3% of budget —$ 1,557,441 /14.5% 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 Projected

$1,140,333/11.1% of budget — $ 1,149,556 /10.7 % 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 Projected

$10,251,869 — $ 10,746,135

There are two three-year term seats up for election on the Roscoe Central School District Board of Education.

The two top vote-getters will serve a term spanning July 1, 2023, through June 30, 2026. On the ballot are: Joe Langan and Tasse Niforatos.

To vote, you must be 18 years old, a U.S. citizen, a district resident for at least 30 days and be registered to vote at your county board of elections or with the district. Registration may be done weekdays between 8 a.m. and 4 p.m. at the Roscoe Central School Main Office before May 11.

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.

May 9 is the last day for absentee ballot applications to be received if you will be mailing your completed ballot. May 15 is the last day for absentee ballots applications to be received if you will deliver your completed ballot in person.

Absentee ballots must be received by the district clerk by 5 p.m. May 16 in order to be counted.

May 9: Annual budget hearing, 4:30 p.m., cafeteria

May 9: Last day for absentee ballot applications to be received for those mailing their completed ballot.

May 10: Last day to register to vote with the district.

May 15: Last day for absentee ballots applications to be received for those who will deliver their completed ballot in person.

May 16: Voting will take place between noon and 8 p.m. in the gymnasium

• Total proposed budget: $10,746,135

• Spending change: $494,266 (+4.82%)

• Tax levy change: $636,114 (+11.54%)

Tax Cap Q&A

Legal Notice

Budget Proposal summary

Full budget proposal

Click here for a printable version of the budget newsletter

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

• 2022-23

  • 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)