School Budget

2023-24 Budget

After Roscoe Central School District lowered the proposed 2023-24 budget by more than $450,000 and brought the proposed tax levy increase to the calculated tax levy limit of 3.23%, voters approved the nearly $10.3 million measure 190-67 on June 20.

The $10,288,047 budget only needed a simple majority (50%+1) of votes in favor for approval. The first budget proposal was defeated 144-136 because it lacked a supermajority (60%) approval which was required since the proposed tax levy increase of 11.54% was above the district’s tax cap.

“We thank the voters for their support of this reduced budget,” Superintendent John Evans said. “This budget reflected what we heard from the voters on May 16.” 

If the budget had been defeated, the district would have needed to institute a contingent budget that would have held the tax levy to the same as last year and would have required severe program and staffing cuts.

Revenue

2022-23 Budget

2023-24 Proposed Budget

Percent Change

Property Taxes

$5,511,505

$5,689,531

3.23%

State Aid

$3,617,920

$3,509,240

-3.00%

Fund Balance

$444,207

$0

-100.00%

Reserves

$163,709

$141,000

-13.87%

Local Revenue

$514,528

$948,276

84.30%

Total

$10,251,869

$10,288,047

0.35%

Expenditures

2022-23 Budget

2023-24 Proposed Budget

Percent Change

Personal Services

$4,073,127

$3,866,964

-5.06%

Equipment and Capital Overlay

$49,408

$48,909

-1.01%

Contractual

$3,890,263

$4,096,319

5.30%

Employee Benefits

$2,121,571

$2,258,355

6.45%

Interfund Transfers

$117,500

$17,500

-85.11%

Total

$10,251,869

$10,288,047

0.35%

Tax rate by town

2022-23 Tax Rate per $1,000

2023-24 Estimated Tax Rate per $1,000

2023-24 Estimated Taxes by Town

Estimated Tax Rate Increase

Callicoon

$28.66568

$29.59160

$268,888.24

$0.93

Colchester

$451.33195

$465.91033

$1,407,682.84

$14.58

Freemont

$25.45512

$26.27734

$1,645,791.86

$0.82

Hancock

$117.52134

$121.31737

$679,042.21

$3.80

Rockland

$24.24297

$25.02604

$1,688,125.85

$0.78

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.

Three-part budget

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

2022-23 Budgeted —2023-24 Proposed

$7,547,408/73.6% of budget —$7,457,493 /72.5% 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

2022-23 Budgeted — 2023-24 Proposed

$1,564,128/15.3% of budget —$1,671,402 /16.2% 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

2022-23 Budgeted — 2023-24 Proposed

$1,140,333/11.1% of budget — $1,159,52/11.3% of budget

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

Total

2022-23 Budgeted —2023-24 Proposed

$10,251,869 — $10,288,047

Voting Information

Who may vote?

Those who wish to vote must be at least 18 years old, a U.S. citizen, a resident of the district for at least 30 days and be registered to vote at their county board of elections or with the district. 

Registration may be done 8 a.m. to 4 p.m. weekdays at the Roscoe main office by June 15 . 

How can I get an absentee ballot?

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.

June 13 is the last day for absentee ballot applications to be received if the completed ballot will be mailed. June 19 is the last day for absentee ballots to be received if the completed ballot will be delivered in person.

Absentee ballots must be received by the district clerk by 5 p.m. June 20 in order to be counted.

All you need to know about school budgets in 60 seconds

2023-24 school budget related information

Budget proposal breakdown

  • Total budget: $10,288,047

  • Spending change: $36,178 (+0.35%)

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

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:

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