School Budget

2024-25 Budget

Roscoe voters approve budget, capital project

On May 21, Roscoe Central School District voters approved the district’s nearly $11 million budget proposal and a $1.7 million capital project, as well as re-elected two members to the board of education.

The $10,979,350 budget was approved, 214-84. It maintains current programming as well as includes funding to restore shared athletics and retain employees currently in grant-funded positions that will sunset at the end of the school year.

“We are very thankful for our voters’ support,” Superintendent John Evans said. “Without it, the BOE and district administration would have needed to make tough decisions on programs or staff positions to reduce or eliminate.”

The budget carries a $6,028,058 tax levy, which is an increase of $338,527, or 5.95%. That is above the district’s calculated tax levy limit, or cap, of 3.55%, or $201,848, and required at least 60% plus one vote of those who cast ballots to vote yes on the proposition. Nearly 72 percent of the votes cast were in favor of the budget.

The capital project proposal, which included a list of potential projects, was approved 224-72. The projects to be completed will be determined after bids are returned.

The two board members re-elected were Timothy Clark, with 229 votes, and Daniel Johnston, with 252. There were also 23 write-in votes, but they did not impact the election results.

Revenue

2023-24 Budget

2024-25 Budget

Percent Change

Percentage of budget

Tax Levy

$5,689,531

$6,028,058

5.95%

54.90%

State Aid

$3,509,240

$3,482,350

-0.77%

31.72%

Fund Balance

$0

$250,000

%

2.28%

Reserves

$141,000

$166,890

18.36%

1.52%

Local Revenue

$948,276

$1,052,052

10.94%

9.58%

Total

$10,288,047

$10,979,350

6.72%

100%

Expenditures

2023-24 Budget

2024-25 Budget

Percent Change

Percentage of budget

Personal Services

$3,866,964

$3,994,511

3.30%

36.38%

Equipment and Capital Overlay

$48,909

$49,409

1.02%

0.45%

Contractual

$4,096,319

$4,608,430

12.50%

41.97%

Employee Benefits

$2,258,355

$2,309,500

2.26%

21.03%

Interfund Transfers

$17,500

$17,500

0%

0.16%

Total

$10,288,047

$10,979,350

6.72%

99.9% (percentage total doesn't equal 100% because of rounding)

Three-part budget

2023-24 budget

2024-25 budget

Percent change

Percentage of budget

Program

$7,457,493

$8,107,181

8.71%

73.84%

Administrative

$1,671,402

$1,656,260

-0.91%

15.09%

Capital

$1,159,152

$1,215,909

4.90% 

11.07%

Total

$10,288,047

$10,979,350

6.72%

100.00%

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:

Program

2023-24 —2024-25

$7,457,493 /72.5% of budget —$8.107.181/73.84% 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..

Administrative

2023-24 — 2024-25

$1,671,402 /16.2% of budget — $1,656,260/15.09 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.

Capital

2023-24 —2024-25

$1,159,152 /11.3% of budget — $1,215,909/11.07%of budget

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

Total

2023-24 B —2024-25

$10,288,047 — $10,979,350

Tax rate by town

Tax Rate  by Town

2023-24 Tax Rate per $1,000

2023-24 Taxes by Town

2024-25 Estimated Taxes Rate  per $1,000

2024-25  Estimated Taxes by Town

Estimated Dollar Change per $1,000

Callicoon

$24.716030

$230,395

$28.079186

$261,746

$3.36

Colchester

$632.106058

$1,908,709

$576.680056

$1,741,344

$-55.43

Freemont

$22.771905

$1,429,981

$25.846383

$1,623,045

$3.07

Hancock

$113.173713

$635,180

$127.845638

$717,526

$14.67

Rockland

$22.047038

$1,485,266

$25.002912

$1,684,397

$2.96

The final tax rates for 2024-25 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.

Why can tax rates vary dramatically by town?

This is a factor of New York state equalization rates. An equalization rate is the state’s measure of a municipality’s level of assessment: the ratio of total assessed value, determined by the municipality, to the municipality’s total market value, estimated by the state.

There are three reasons for the need for the equalization rate:

  • There is no fixed percentage at which property must be assessed.

  • Not all municipalities assess property at the same percentage of market value.

  • Taxing jurisdictions, such as most school districts, do not share the same taxing boundaries as the cities and towns that are responsible for assessing properties.

The Real Property Tax Law requires that state equalization rates be established annually for each county, city, town and village.

How would the proposed tax increase impact me?

Everyone’s tax bills are different, so the answer to that is, it depends. Equalization rates, which determine the municipalities’ tax rate, change each year. Some municipalities’ rates go up, some go down. Using a home in the district with a market value of $100,000, the proposed tax increase would add about $60 to the bill. This is an estimate as equalization rates and market value change on a year-to-year basis.

School board

Roscoe Central School has a five-person Board of Education. Members serve three-year terms.

School board candidates must be a U.S. citizen, at least 18 years old, qualified voters in the school district and able to read and write.  They must be residents of their district continuously for one year before the election.  They cannot be employed by the board on which they will serve or live in the same household with a family member who is also a member of the same school board.

. Those who wish to run for a seat my get a petition by contacting District Clerk Marlyn Peters at mpeters@roscoek12.ny.us or 845-439-4400, ext. 1201. Petitions, which require valid signatures of at least 25 qualified district voters, must be returned to the district office at least 30 days before the vote

Voting Information

Who may vote?

To vote, you must be 18 years old, a U.S. citizen and 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 up to five days before the vote..

Can I vote by mail?

Along with traditional absentee balloting, which requires a reason for voting early, New York State allows for early voting via mail without requiring justification. Voters must fill out an application for either form. There are separate applications for each, but the application process and deadlines are the same for both.

Qualified voters may request an early voting or absentee ballot application by contacting District Clerk Marlyn Peters at mpeters@roscoek12.ny.us or 845-439-4400, ext. 1201. The last day for absentee or early voting applications to be received for those who will be mailing a completed ballot is seven days before the vote. The last day for absentee ballot applications to be received in person and the completed ballot delivered by hand is the day before the vote. Absentee ballots must be received by the district clerk by 5 p.m. the day of the vote to be counted.

Military voters who qualify to vote may apply for a military ballot up to 30 days before the election. A military voter may designate a preference to receive a military voter registration, military ballot application or military ballot by mail, facsimile transmission or electronic mail in their request for such registration, ballot application or ballot. If a military voter does not designate a preference the appropriate school board of education or school district public library trustees, as applicable, shall transmit the military voter registration, military ballot application, and/or military ballot by mail. All absentee ballots and military ballots must be received in the clerk’s office by 5 p.m. on the day of the election.  

All you need to know about school budgets in 60 seconds

2024-25 school budget related information

Budget proposal breakdown

  • Total budget: $10,979,350

  • Spending change: $691,303 (+6.72%)

  • Tax levy: $6,028,058

  • Tax levy change: + $338,527 (5.95%)

Tax Cap Q&A

Legal Notice

Budget proposal summary

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

Budget history

  • 2023-24 (approved 190-67)

    • Total budget: $10,288,047

    • Spending change: $36,178 (+0.35%)

    • Tax levy change: $178,026 (+3.23%)

  • 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%)

More information