Roscoe Central School District voters will go to the polls on Tuesday, May 21, to vote on a nearly $11 million budget proposal, a $1.7 million capital project and elect two members to the board of education.

The budget would maintain current programming as well as include funding to restore athletics and retain employees in grant-funded positions that will sunset at the end of the school year.

The $10,979,350 budget proposal carries a $6,028,058 tax levy. That is a levy increase of $338,527, or 5.95%, which is above the district’s calculated tax levy limit, or cap, of 3.55%, or $201,848. That means for the budget proposal to be approved, at least 60% + 1 of those who cast ballots must vote yes on the proposition.

“The district administration and Board of Education have worked diligently to put forth a budget proposal that maintains our programs as well as restores important programming to our students while keeping in mind the fiscal impact on our community,” Superintendent John Evans said. “Initially, the district was expecting an overall loss in state funding based on the Governor’s Executive Budget Proposal; however, a tentative budget agreement has been reached that holds our projected aid to the same amount of Foundation Aid received this current school year.”

Another factor impacting this budget is the sunsetting of the federally funded School Climate Transformation Grant, which funded several positions, and two teaching assistant positions that have been funded using COVID relief funds, which are no longer available. 

“While our aid remaining flat is greatly appreciated, our financial position is still vulnerable, therefore, we are proposing to exceed the tax levy cap so we can maintain our student programs and services and rebuild our reserves to a level that improves our overall financial position,” Evans said.

The governor’s state budget proposal allocates $160,000 less to Roscoe in state aid, of which $101,000 was a reduction in Foundation Aid. Foundation Aid is one of the school district's main sources of funding to support the district's operating budget.  While the tentative budget agreement maintains the “save harmless” provision that guarantees that districts, at a minimum, receive the same amount of Foundation Aid that they received in the prior year, the governor has publicly indicated that revisions to the Foundation Aid formula should be expected to occur as soon as next year.  Through this proposed budget, Roscoe would be able to retain funds to help secure its financial future and offset potential state aid cuts in the coming years.

Additional factors leading to the $691,303, or 6.72%, proposed budget increase are increased costs related to health insurance, transportation, retirement contributions, contractual agreements, and general inflationary factors.

If approved, the budget is estimated to add about $60 to the average tax bill of a property that has a $100,000 appraised value. If the proposal had been at the cap, that would have been about $36, and the district would have had to cut $136,679 in programs and services to balance the budget.

If voters reject the proposal on May 21, a revote would be held on June 18. If the district presents a budget at the tax cap and that budget is defeated, the district must adopt a contingent budget that holds the tax levy at the previous year’s levy and would require the district to cut an additional $201,848.

A public hearing on the budget proposal will be at 4:30 p.m. Tuesday, May 7, in the high school cafeteria. The vote will take place from noon to 8 p.m. Tuesday, May 21, in the new gym.

In the 2023-24 school year, Roscoe Central School District did not have an athletics program. Students were able to play sports with neighboring Livingston Manor Central School, as many had in the past, but this year no games were able to be had on the Roscoe campus, and the students played as Wildcats. 

“As a senior, I did not get the chance to play or practice sports on my home facilities. This hurt the piece of me that thoroughly enjoyed sports,”  RCS Senior Sarah Gorr said. “I hope future generations will once again get the chance to play and practice on our sports facilities with the support from our community to get us there.”

The 2024-25 budget proposal includes $130,000 to resume athletics at Roscoe. The athletics teams would continue to be merged with Livingston Manor, but the funding would allow Roscoe to host teams and to have practices and games on the Roscoe courts and fields. Athletics costs would again be shared with Livingston Manor.

Beyond sports, if athletics return to Roscoe, student groups would again be able to host fundraisers during games. 

“Having games again at our school would mean a lot to the students, staff and community,” Director of Physical Education, Health Education, Wellness and Athletics David Eggleton said. “It would help build engagement with the community.”

Roscoe Central School District’s proposed 2024-25 budget includes $240,000 to retain employees in three positions funded with grant money that will expire at the end of the current school year.

Using American Recovery Plan funds, the district strengthened its special education program by hiring two teacher assistants, which the district needs to retain.

“These positions are vital to providing the additional services and support legally required by our current special education student population,” Superintendent John Evans said.

The third position would replace an administrative position that was created with grant funds to oversee and administer the Federal School Climate Transformation Grant awarded to Roscoe, Livingston Manor, Downsville Liberty and Fallsburg in 2019. This administrative position has been held by a former staff member who took a leave of absence from her teaching position. With the grant funding period coming to an end in September 2024, the terms of the employee's leave of absence allow her to return to teaching. 

If voters reject the proposed budget, the administration and the board of education will need to decide if they want to adopt a budget that includes a zero increase to the tax levy, hold a re-vote or revise and reduce the budget. Adopting anything less than the currently proposed budget will likely result in a reduction of staff and/or student program offerings. 

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:

2023-24 Budgeted —2024-25 Projected

$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..

2023-24 Budgeted — 2024-25 Projected

$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.

2023-24 Budgeted —2024-25 Projected

$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.

2023-24 Budgeted —2024-25 Projected

$10,288,047 — $%10,979,350

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.

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.

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.

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.

There are two-seats up for election this year, currently held by Tim Clark and Dan Johnston . 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 by April 22.

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..

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. May 14 is the last day for absentee applications to be received for those who will be mailing a completed ballot. May 20 is the last day for absentee ballot applications to be received in person and the completed ballot delivered by hand. Absentee ballots must be received by the district clerk by 5 p.m. May 21, 2024, to be counted.

Military voters who qualify to vote may apply for a military ballot until April 22, 2024. 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.  

March 18: Budget workshop, 4:30 p.m., cafeteria

March 26: BOE budget review, 4:30 p.m., cafeteria

April 16: Budget proposal adoption by BOE, 4 p.m., cafeteria

April 22: School board petitions due

May 7: Annual budget hearing, 4:30 p.m., cafeteria

May 14: Last day for absentee ballot applications to be received for those mailing their completed ballot.

May 16: Last day to register to vote with the district.

May 20: Last day for absentee ballots applications to be received for those who will deliver their completed ballot in person.

May 21: Voting will take place between noon and 8 p.m. in the gymnasium

• Total proposed budget: $10,979,350

• Spending change: $691,303 (+6.72%)

• Proposed 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

• 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%)

Budget archive

Budget 101

The tax levy, tax cap and contingent budget

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