2024-25 Budget Presentations

Budget Development Goals | Non-Instructional Budget Presentation | Instructional Budget Presentation | Historical Student Enrollment | Total Proposed Budget | Historical Tax Levy | Budget Options Presentation | Proposed Budget Major Changes | Tax Levy Increase Facts and Figures

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View the GCSD 2024-2025 Budget Public Hearing Document for specific details on the following:

• Voter information, Board of Education member vote, proposed budget, administrative compensation information, property tax report card, local government exemption impact report, 2023 Assessor’s reports, school district budget notice, and the 2021-22 school year fiscal transparency report.

View Board of Education Meetings: 2024-25 Budget Presentations

• Feb. 12: Revenue Projection Presentation #1
• March 4: Non-Instructional Budget Presentation #2
• March 18: Instructional Budget Presentation #3
• April 8: Budget Options Presentation #4
• April 17: Adopt Proposed Budget and Submission of Property Tax Report Card (Rescheduled from April 22 due to Passover)
• May 7: Public Budget Hearing

Budget Development Goals

Budget development based upon support for Board Goals:

• Creation of a District Facilities Plan
• Creation of a plan of action for electrification of bus fleet
• Adoption of policy audit for Board of Education Policy and creation of Administrative Regulations

Budget development based upon support for Strategic Plan:

• Strengthen and facilitate a safe, respectful, and engaging school community in which all students have voice, choice, and support in their personal, academic, and career development.
• Design and implement a comprehensive and aligned K-12 path to help each student succeed academically and achieve a strong sense of personal wellness.

Other goals

• Ensure highest quality teaching and learning for all students
• Continue to provide safe supportive learning environment
• Maintain adequate staffing to meet programmatic and student needs
• Capital project planning/facility maintenance & upgrades
• Maintain financial stability
• Stay within Tax Levy Cap
• Adjust budget lines to accurately reflect expenditures
• Transparency in budget development

Budget Considerations/Challenges

• Declining State Aid, Tax Levy Cap, Rising CPI, Enrollment, Staffing, Benefits, BOCES, Curriculum/Programs, Special Education, Facilities-Capital Transfer, Technology, Debt Service, Unfunded Mandates

Non-Instructional Budget Presentation

• Board of Education
  • Current: $88,483 | Proposed: $92,834 | $ Change: $4,351 | % Change: 4.9%
• Central Administration
  • Current: $362,806 | Proposed: $377,087 | $ Change: $14,281 | % Change: 3.9%
• Finance
  • Current: $709,492 | Proposed: $734,596 | $ Change: $25,104 | % Change: 3.5%
• Staff/Personnel
  • Current: $484,415 | Proposed: $566,793 | $ Change: $82,378 | % Change: 17%
• Central Services/B&G
  • Current: $6,397,600 | Proposed: $6,381,687 | $ Change: -$15,913 | % Change: -0.25%
• Special Items (Insurance, Dues, Judgments, Tax Refunds, BOCES Admin, Capital & Rent)
  • Current: $1,283,322 | Proposed: $1,428,209 | $ Change: $144,887 | % Change: 11.3%
• Pupil Transportation
  • Current: $5,359,898 | Proposed: $4,285,431 | $ Change: -$1,074,467 | % Change: -20%
• Undistributed
  • Employee Benefits
    • Current: $22,009,081 | Proposed: $23,815,779 | $ Change: $1,806,698 | % Change: 8.2%
  • Debt Service
    • Current: $2,071,144 | Proposed: $2,074,194 | $ Change: $3,050 | % Change: 0.14%
  • Inter-fund Transfers
    • Current: $1,540,400 | Proposed: $1,465,400 | $ Change: -$75,000 | % Change: -4.9%

Specific Codes Used in the Non-Instructional Budget

• .150 – Instructional Salaries (TRS)
• .160 – Non-Instructional Salaries (ERS)
• .200 – Equipment
• .400 – Contractual
• .450 – Supplies
• .490 – BOCES
• .600 & .700 – Debt Service Principal & Interest
• .800 – Benefits
• .900 – Inter-fund Transfers

Budget Summary by Specific Codes

• Salaries
  • Current: $6,607,401 | Proposed: $6,736,970 | $ Change: $129,569 | % Change: 2%
• Equipment
  • Current: $1,115,000 | Proposed: $305,000 | $ Change: -$810,000 | % Change: -72.6%
• Contract Services
  • Current: $3,765,723 | Proposed: $3,905,985 | $ Change: $140,262 | % Change: 3.7%
• Supplies
  • Current: $1,029,485 | Proposed: $1,002,685 | $ Change: -$26,800 | % Change: -2.6%
• BOCES Services
  • Current: $2,168,407 | Proposed: $1,915,997 | $ Change: -$252,410 | % Change: -11.6%
• Other
  • Current: $25,620,625 | Proposed: $27,355,373 | $ Change: $1,734,748 | % Change: 6.8%
• Total
  • Current: $40,306,641 | Proposed: $41,222,010 | $ Change: $915,369 | % Change: 2.3%

Summary of Major Changes

• Increased costs
  • TRS/ERS
  • Health Insurance/Medicare
  • BOCES Project
  • Salaries

• Decreased costs
  • Bus Purchases
  • BOCES Services
  • Salaries

Unknown Budget Factors in 24-25 Proposed Non-Instructional Budget

• State Aid (declining revenue), Enrollment changes, CPI, Unfunded mandates

Non-Instructional Budget Comparison

• Current: $40,306,641 | Proposed: $41,222,010 | $ Change: $915,369 | % Change: 2.3%

State Aid – Executive Budget Projections (Updated)

• Foundation
  • Current: $21,232,354 | Proposed: $20,860,117 | $ Change: -$372,237 | % Change: -1.75%
• Expense Based
  • Current: $8,648,675 | Proposed: $9,621,666 | $ Change: $972,991 | % Change: 11.3%
• Instructional Materials
  • Current: $301,471 | Proposed: $296,442 | $ Change: -$5,029 | % Change: -1.7%
• High Tax
  • Current: $526,970 | Proposed: $526,970 | $ Change: $0 | % Change: 0%
• Total General Fund Aids
  • Current: $30,709,470 | Proposed: $31,305,195 | $ Change: $595,725 | % Change: 1.9%

Instructional Budget Presentation

2024-2025 Projected Instructional Budget

• Curriculum Development & Supervision
  • 23-24: $3,235,317 | 24-25: $3,346,386 | $ Change: $110,069 | % Change: 3.4%
• Teaching Regular Schools
  • 23-24: $22,806,479 | 24-25: $22,947,004 | $ Change: $140,525 | % Change: 0.6%
• Special Apportionment
  • 23-24: $15,547,907 | 24-25: $17,888,725 | $ Change: $2,340,818 | % Change: 15.1%
• Instructional Media
  • 23-24: $2,670,232 | 24-25: $2,320,397 | $ Change: -$349,835 | % Change: -13.1%
• Pupil Personnel Services
  • 23-24: $4,552,571 | 24-25: $4,730,886 | $ Change: $178,315 | % Change: 3.9%
• Total
  • 23-24: $48,812,506 | 24-25: $51,233,398 | $ Change: $2,420,892 | % Change: 5%

Specific Codes Used in the Instructional Budget

• .150 – Instructional Salaries (TRS)
• .160 – Non-Instructional Salaries (ERS)
• .200 – Equipment
• .400 – Contractual
• .450 – Supplies
• .460 – Software
• .470 – Tuition
• .480 – Textbooks
• .490 – BOCES

Budget Summary by Specific Codes

• Salaries
  • 23-24: $36,661,360 | 24-25: $37,426,260 | $ Change: $764,900 | % Change: 2.1%
• Equipment
  • 23-24: $343,375 | 24-25: $343,375 | $ Change: $0 | % Change: 0%
• Contract Services
  • 23-24: $1,285,422 | 24-25: $1,427,690 | $ Change: $143,268 | % Change: 11.1%
• Supplies
  • 23-24: $610,580 | 24-25: $607,880 | $ Change: -$2,700 | % Change: -0.4%
• BOCES Services
  • 23-24: $8,269,046 | 24-25: $9,637,421 | $ Change: $1,368,375 | % Change: 16.5%
• Other (software, tuition, textbooks)
  • 23-24: $1,642,723 | 24-25: $1,790,772 | $ Change: $148,049 | % Change: 9%
• Total
  • 23-24: $48,812,506 | 24-25: $51,233,398 | $ Change: $2,420,892 | % Change: 5%

Program Funding – Budgetary

Goshen High School

• Sustainability of graduation pathways
• Sustainability of Dual Enrollment/College course opportunities in the HS
• NYS Science Standards (NYS P-12)
• Sustainability of Internship Program opportunities
• Creation of opportunities for intra-mural sporting activities

C.J. Hooker Middle School

• NYS Science Standards (NYS P-12)
• Sustainability for Math In Focus & Scholastic Literacy Core Instructional Program
• Support for Science Investigations
• Sustainability for PLTW

Goshen Intermediate School/Scotchtown Avenue Elementary School

• Support for Science Investigations
• Sustainability for Math In Focus & Scholastic Literacy Core Instructional Program
• Sustainability for Choose Love SEL Program

District Wide

• Summer curriculum work & ongoing professional development
• 1:1 Chromebook initiative
• Opportunities for professional development in multi-sensory reading for Special Education teachers

Program Funding – District Wide Grants

• UPK
  • Increase from 36 to 54 seats at SAS (On My Way UPK, LLC.)
  • Constant review for opportunities for expansion from state funds
• American Restoration Act Federal Funds will sunset
  • Final year for grant funded Academic Interventionists

District Historical Enrollment

Year End Totals (June Reports)

• 2014 – 2,888 students
• 2015 – 2,902 students
• 2016 – 2,897 students
• 2017 – 2,851 students
• 2018 – 2,892 students
• 2019 – 2,935 students
• 2020 – 2,871 students (enrollment at month end for February 2020 due to Covid-19 closure)
• 2021 – 2,836 students
• 2022 – 2,866 students
• 2023 – 2,868 students
• 2024 – 2,898 students as of February

Summary of Major Changes

• Increased Costs
  • Salaries
  • Contractual
  • BOCES Services/Tuition
  • Tuition
• Decreased Costs
  • Salaries
  • Supplies

Total Proposed Budget

• Non-Instructional
  • 23-24: $40,306,641 | 24-25: $41,851,726 | $ Change: $1,545,085 | % Change: 3.8% | % of Total Budget: 45%
• Instructional
  • 23-24: $48,812,506 | 24-25: $51,233,398 | $ Change: $2,420,892 | % Change: 5% | % of Total Budget: 55%
• Grand Total
  • 23-24: $89,119,147 | 24-25: $93,085,124 | $ Change: $3,965,977 | % Change: 4.5% | % of Total Budget: 100%

Proposed 2024-25 Budget & Revenue (updated 4/8)

• Revenue with Hold Harmless restored (no increase to the tax levy): $89,537,416
• Budget Projections: $93,045,461
• Total Budget Gap: ($3,508,045)

Option to Balance 2024-25 Proposed Budget

• Increase Revenue: Tax levy increase (Tax levy cap 5.49%)
• Decrease Expenditures: Capital Transfer (Currently $1,190,400)
• Appropriate Fund Balance: (Currently $900,000)

Goshen Historical Tax Levy

Ten (10) year average: 2.39%

• 2014-15
  • Tax Levy: $43,945,411 | $ Change: $799,692 | % Change: 1.85%
• 2015-16
  • Tax Levy: $44,997,483 | $ Change: $1,052,072 | % Change: 2.39%
• 2016-17
  • Tax Levy: $48,346,183 | $ Change: $3,348,700 | % Change: 7.44%
• 2017-18
  • Tax Levy: $49,744,442 | $ Change: $1,398,259 | % Change: 2.89%
• 2018-19
  • Tax Levy: $50,584,875 | $ Change: $840,433 | % Change: 1.69%
• 2019-20
  • Tax Levy: $52,203,591 | $ Change: $1,618,716 | % Change: 3.2%
• 2020-21
  • Tax Levy: $54,039,224 | $ Change: $1,835,633 | % Change: 3.52%
• 2021-22
  • Tax Levy: $54,039,224 | $ Change: 0 | % Change: 0%
• 2022-23
  • Tax Levy: $54,040,000 | $ Change: $776 | % Change: 0%
• 2023-24
  • Tax Levy: $54,580,400 | $ Change: $540,400 | % Change: 1%

Budget Options Presentation

Proposed 2024-25 Budget Major Changes

• Increased Costs
  • 3 FTE – 1 FTE SAS Special Education Teacher, 1 FTE CJH Life Skills Teacher, 1 FTE SAS Special Education Teacher Assistant
  • 1 FTE Behaviorist
  • BOCES Capital Project
  • Retirement Costs
  • BOCES Placements
  • Legal Fees
  • Contract Salaries
• Decreased Costs
  • Breakage – 10 FTE Teachers, 1 Nurse, 2 Teacher Assistants, 1 Teacher Aide, 2 Non-Instructional
  • Bus Purchases
  • E Rate Project
  • Contract Tuition Reimbursement
  • BOCES Transportation
  • Transfer to Special Aid

Board Considerations of Minimal Tax Levy Increase

Note: 1% Levy Increase = $545,804, 2% Levy Increase = $1,091,608, 2.9% Levy Increase: $1,581,832 (Does not implicate any reductions in current staffing, which can be considered to bridge part of this gap)

• Revenue (Includes Hold Harmless)
  • 0%: $89,537,416 | 1%: $90,083,220 | 2%: $90,629,024 | 2.9%: $91,120,248
• Budget
  • 0%: $93,045,461 | 1%: $93,045,461 | 2%: $93,045,461 | 2.9%: $93,045,461
• Gap
  • 0%: -$3,508,045 | 1%: -$2,962,241 | 2%: -$2,416,437 | 3%: -$1,925,213

Options to Balance:

• Remove Capital Transfer
  • 0%: $1,190,400 | 1%: $1,190,400 | 2%: $1,190,400 | 2.9%: $1,025,213
• Appropriate Fund Balance
  • 0%: $2,317,645 | 1%: $1,771,841 | 2%: $1,226,037 | 2.9%: $900,000

Considerations

• Significant concerns regarding future tax levy considerations
• Future tax levy cap calculations indicate potential for -1% to 1.5% increases
• Appropriated Fund Balance will need to increase
• Funding cliff
• Future building projects – increased borrowing

Tax Levy Increase Facts and Figures

• 2019-20
  • Tax Levy Cap % Change: 4.4% | Tax Levy % Change: 3.5% | Tax Levy at Cap: $52,786,881 | Tax Levy: $52,203,591 | Annual Difference in Levy and Levy Cap: $583,290 | Cumulative Difference in Levy and Levy Cap: $583,290
• 2020-21
  • Tax Levy Cap % Change: 2.4% | Tax Levy % Change: 3.5% | Tax Levy at Cap: $54,044,224 | Tax Levy: $54,039,224 | Annual Difference in Levy and Levy Cap: $5,000 | Cumulative Difference in Levy and Levy Cap: $588,290
• 2021-22
  • Tax Levy Cap % Change: 2.1% | Tax Levy % Change: 0% | Tax Levy at Cap: $55,178,406 | Tax Levy: $54,039,224 | Annual Difference in Levy and Levy Cap: $1,139,182 | Cumulative Difference in Levy and Levy Cap: $1,727,472
• 2022-23
  • Tax Levy Cap % Change: -0.79% | Tax Levy % Change: 0% | Tax Levy at Cap: $54,740,867 | Tax Levy: $54,040,000 | Annual Difference in Levy and Levy Cap: $700,867 | Cumulative Difference in Levy and Levy Cap: $2,428,339
• 2023-24
  • Tax Levy Cap % Change: 1.8% | Tax Levy % Change: 1.0% | Tax Levy at Cap: $55,539,113 | Tax Levy: $54,580,400 | Annual Difference in Levy and Levy Cap: $958,713 | Cumulative Difference in Levy and Levy Cap: $3,387,052
• 2024-25
  • Tax Levy Cap % Change: 5.5% | Tax Levy % Change: 2.9% | Tax Levy at Cap: $57,574,495 | Tax Levy: $56,163,232 | Annual Difference in Levy and Levy Cap: $1,411,263 | Cumulative Difference in Levy and Levy Cap: $4,798,315

Amount Increase per Option for $400,000 Homes

Note: Estimate based on current equalization rates and assessments

• 2.9% increase: $267
• 2% increase: $184
• 1% increase: $92

Projected Tax Levy Cap 0% Increase

• 2023-24
  • Tax Levy Cap % Change: 1.7% | Tax Levy % Increase Projected 2024-25: 1.0% | Tax Levy at Cap: $55,539,113 | Tax Levy with 0% Increase: $54,580,400 | Annual Difference in Levy and Levy Cap: $958,713
• 2024-25
  • Tax Levy Cap % Change: 5.5% | Tax Levy % Increase Projected 2024-25: 0% | Tax Levy at Cap: $57,574,495 | Tax Levy with 0% Increase: $54,580,400 | Annual Difference in Levy and Levy Cap: $2,994,095 | $ Change in Levy: $0
• 2025-26
  • Tax Levy Cap % Change: 0.03% | Tax Levy % Increase Projected 2024-25: 0.03% | Tax Levy at Cap: $54,594,631 | Tax Levy with 0% Increase: $54,580,400 | Annual Difference in Levy and Levy Cap: $14,231 | $ Change in Levy: $0
• 2026-27
  • Tax Levy Cap % Change: 3.3% | Tax Levy % Increase Projected 2024-25: 0% | Tax Levy at Cap: $56,440,814 | Tax Levy with 0% Increase: $54,580,400 | Annual Difference in Levy and Levy Cap: $1,300,237 | $ Change in Levy: $0

Projected Tax Levy Cap 1% Increase

• 2023-24
  • Tax Levy Cap % Change: 1.7% | Tax Levy % Increase Projected 2024-25: 1.0% | Tax Levy at Cap: $55,539,113 | Tax Levy with 1% Increase: $54,580,400| $ Change in Levy: $958,713
• 2024-25
  • Tax Levy Cap % Change: 5.5% | Tax Levy % Increase Projected 2024-25: 1% | Tax Levy at Cap: $57,574,495 | Tax Levy with 1% Increase: $55,126,204 | Annual Difference in Levy and Levy Cap: $2,448,291 | $ Change in Levy: $545,804
• 2025-26
  • Tax Levy Cap % Change: 0.03% | Tax Levy % Increase Projected 2024-25: -1% | Tax Levy at Cap: $54,594,631 | Tax Levy with 1% Increase: $54,594,631 | Annual Difference in Levy and Levy Cap: $14,231 | $ Change in Levy:-$531,573
• 2026-27
  • Tax Levy Cap % Change: 3.3% | Tax Levy % Increase Projected 2024-25: 1% | Tax Levy at Cap: $56,440,814 | Tax Levy with 1% Increase: $55,140,577 | Annual Difference in Levy and Levy Cap: $1,300,237 | $ Change in Levy: $545,946

Projected Tax Levy Cap 2% Increase

• 2023-24
  • Tax Levy Cap % Change: 1.7% | Tax Levy % Increase Projected 2024-25: 1% | Tax Levy at Cap: $55,539,113 | Tax Levy with 2% Increase: $54,580,400 | $ Change in Levy: $958,713
• 2024-25
  • Tax Levy Cap % Change: 5.5% | Tax Levy % Increase Projected 2024-25: 2% | Tax Levy at Cap: $57,574,495 | Tax Levy with 2% Increase: $55,672,008 | Annual Difference in Levy and Levy Cap: $1,902,487 | $ Change in Levy: $1,091,608
• 2025-26
  • Tax Levy Cap % Change: 1.5% | Tax Levy % Increase Projected 2024-25: 1.5% | Tax Levy at Cap: $56,483,214 | Tax Levy with 2% Increase: $56,483,214 | Annual Difference in Levy and Levy Cap: $0 | $ Change in Levy: $811,206
• 2026-27
  • Tax Levy Cap % Change: 3.3% | Tax Levy % Increase Projected 2024-25: 2.0% | Tax Levy at Cap: $58,378,167 | Tax Levy with 2% Increase: $57,612,878 | Annual Difference in Levy and Levy Cap: $765,289 | $ Change in Levy: $1,129,664

Projected Tax Levy Cap 2.9% Increase

• 2023-24
  • Tax Levy Cap % Change: 1.7% | Tax Levy % Increase Projected 2024-25: 1% | Tax Levy at Cap: $55,539,113 | Tax Levy with 2.9% Increase: $54,580,400 | Annual Difference in Levy and Levy Cap: $958,713
• 2024-25
  • Tax Levy Cap % Change: 5.5% | Tax Levy % Increase Projected 2024-25: 2.0% | Tax Levy at Cap: $57,574,495 | Tax Levy with 2.9% Increase: $55,672,008 | Annual Difference in Levy and Levy Cap: $1,902,487 | $ Change in Levy: $1,091,608
• 2025-26
  • Tax Levy Cap % Change: 1.46% | Tax Levy % Increase Projected 2024-25: 1.46% | Tax Levy at Cap: $56,483,214 | Tax Levy with 2.9% Increase: $56,483,214 | Annual Difference in Levy and Levy Cap: $0 | $ Change in Levy: $811,206
• 2026-27
  • Tax Levy Cap % Change: 3.3% | Tax Levy % Increase Projected 2024-25: 2.0% | Tax Levy at Cap: $58,378,167 | Tax Levy with 2.9% Increase: $57,612,878 | Annual Difference in Levy and Levy Cap: $765,289 | $ Change in Levy: $1,29,664