School Budget
2023-24 Budget
Roscoe Central School District voters will go to the polls June 20 to decide on a nearly $10.3 million budget that keeps the district at the calculated tax levy limit, or tax cap, of 3.23%.
This will be the second time district residents will vote on a proposed 2023-24 budget. The first budget did not receive the 60% approval of those who voted, as is required by state law for proposed budgets that exceed the tax levy cap. This proposed budget has cut $458,088 from the proposal voters rejected in May.
“Although a majority of voters approved the first proposed budget, there was not enough support for it to pass at the state-required supermajority,” Superintendent John Evans said. “We have heard the voice of the voters and are presenting a revised budget proposal that carries a lower tax levy increase, which, unfortunately, will limit the programs we can offer.”
The proposed $10,288,047 budget increases spending by 0.35% and carries a 3.23% tax levy increase.
If the proposal does not pass on June 20, the state requires that the district adopt a contingent budget, which requires no tax levy increase, and would require a further $178,026 reduction. What that would mean for the Roscoe Central School District can be found on the reverse of this flyer.
While the district will be fully funded under the state’s foundation aid formula and is expected to receive the minimum 3% increase, when coupled with other state aid categories, RCS will receive an overall state aid decrease in 2023-24.
Polls will be open noon to 8 p.m. Tuesday, June 20, in the Roscoe Central School gymnasium.
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
Important dates:
June 7: Annual budget hearing, 7 p.m., cafeteria
June 13: Last day for absentee ballot applications to be received for those mailing their completed ballot.
June 15: Last day to register to vote with the district.
June 19: Last day for absentee ballots applications to be received for those who will deliver their completed ballot in person.
June 20: Voting will take place between noon and 8 p.m. in the gymnasium
Budget proposal breakdown
Total proposed budget: $10,288,047
Spending change: $36,178 (+0.35%)
Tax levy change: $178,026 (+3.23%)
Full budget proposal
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 (rejected 141-136 -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%)