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% + 1 supermajority of voters to be approved. Because Roscoe’s proposed tax levy increase is at 5.95%, above the district’s threshold of 3.55%, a 60% + 1 supermajority is needed.

A:    Several factors led to the proposed 5.95% tax levy increase. Grant funding for three positions will end this year: two teacher assistant positions in special education and the Federal School Climate Transformation Grant Coordinator. Restoration of athletics funding would allow games and practices to return to the Roscoe campus. The district is also expecting about $27,000 less in total state aid. There have also been increases in such recurring expenses as health insurance, retirement contributions, transportation costs, contractual agreements and general inflationary factors.

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: If the proposed budget is rejected by voters in May and the district decides to present a budget at the tax cap, $136,679 will need to be reduced from the levy, so the district would need to make cuts. This would likely mean the athletics program would be removed from the budget or there would be further staff reductions. The district would heavily rely on fund balance, which could put the district in future fiscal stress. 

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. (In other words, the district would likely need to charge fees for any community use of buildings and grounds.) The administrative budget would also be subject to certain restrictions. If the district proposed a budget at the tax levy limit for the second vote and it was rejected, the district would have to cut an additional $201,848 from school programs, staffing and equipment. This means there would be no sports, extracurricular staff and programs could be cut and there would be the potential that high school students would be sent to a neighboring district for classes and Roscoe would need to pay the other district tuition.