A: The tax levy limit is the highest allowable tax levy (before exemptions) that a school district can propose as part of its annual budget with the support of a simple majority of voters (50% + 1) required for approval. Any proposed tax levy amount above this limit would require the support of a 60% supermajority of voters to be approved. Because Roscoe’s proposed tax levy increase is at 11.54%, above the district’s threshold of 3.23%, a 60% supermajority is needed.

A: Issues such as unexpected increases in the costs associated with providing required special education services contributed to Roscoe being placed on the state comptroller's “moderate fiscal stress” list. This budget looks to correct the issues, including low fund balance and cash-on-hand levels. Roscoe also saw a slight decrease in state funding while contractual obligations and inflationary costs have increased.

A: Under New York state law, if the school budget is defeated, the board of education typically has two options: hold another vote in June on either the same budget or a revised budget or adopt a contingent budget without a second vote. If residents defeat the proposed budget during a second vote, the board must adopt a contingent budget.

A: State law mandates that under a contingent budget, a school district must adopt a budget with no tax levy increase and eliminate all non-contingent expenses, such as certain student supplies, certain equipment purchases and community use of school facilities that results in a district expense. The administrative budget would also be subject to certain restrictions. The district would have to cut $636,114 from school programs, staffing and equipment. These cuts would result in the elimination or reduction of approximately 10 staff positions, cutting all sports and extracurricular activities and the tuitioning out of all ninth through 12th grade students to a neighboring school district.