Budget 2022-2023 Work Session #1 Expenditure Budget – Part II of

Budget 2022-2023 Work Session #1 Expenditure Budget – Part II of II March 31, 2022

2022-2023 Budget Work Session Expenditure Components Teaching Instructional Media Pupil Personnel Services Pupil Activity Services Pupil Transportation Employee Benefits Debt Service Interfund Transfers

Teaching TEACHING 2110 Teaching - Regular School 2250 Special Education 2280 Occupational Education 2110 – Teaching – Regular School Teacher and support staff salaries Supplies and Equipment Textbooks 2250 – Students With Disabilities Teacher and support staff salaries Special Ed BOCES services Tuition and related services Supplies & Equipment 2280 – Occupational Education Electrical Training BOCES 2021-2022 Budget 3,131,796 2,298,022 45,475 5,475,293 2022-2023 Proposed Budget 3,275,984 1,851,815 49,104 5,176,904 Increase or (Decrease) % -298,390 -5.45%

Instructional Media INSTRUCTIONAL MEDIA 2610 School Library And Audiovisual 2630 Computer Assisted Instruction 2021 - 2022 Budget 131,865 263,795 395,660 2022 - 2023 Increase or (Decrease) Proposed % Budget 157,046 305,071 462,117 2610 – School Library and Audiovisual Library staff salaries Library books – state aidable Supplies and materials Purchased services 2630 – Computer Assisted Instruction State-Aided computer hardware and software purchase 66,457 16.80%

Pupil Personnel Services PUPIL PERSONNEL SERVICES 2810 Guidance Services 2815 Health Services 2820 Psychology Services 2021-2022 Budget 210,252 78,522 76,000 364,774 2022-2023 Increase or (Decrease) Proposed Budget % 215,419 87,556 79,866 382,841 18,067 4.95% 2810 – Guidance Services Guidance services by certified guidance counselors 2815 – Health Services Medical, nurse and health and welfare services 2820 – Psychology Services Psychological services rendered by certified school psychologists as part of a pupil personnel program Consultations by psychologists and psychiatrists

Pupil Activity Services PUPIL ACTIVITY SERVICES 2850 Co-curricular Activities 2855 Interscholastic Activities 2021-2022 Budget 78,400 115,064 193,464 2850 – Cocurricular Activities Salaries Intramural fees 2855 – Interscholastic Activities Salaries – coaches, coordinators, chaperones Supplies and materials equipment 2022-2023 Proposed Budget 78,869 103,554 182,423 Increase or (Decrease) % -11,041 -5.71%

Pupil Transportation PUPIL TRANSPORTATION 5510 District Transportation Services 5540 Contracted Transportation 5541 Transportation BOCES 2021-2022 Budget 904,485 0 0 904,185 2022-2023 Proposed Budget 342,420 768,300 0 1,110,720 5510 – District Transportation Services Transportation salaries 5540 – Contracted Transportation Services Pupil transportation provided by public and private carriers 5541 – Transportation BOCES Transportation provided by BOCES Increase or (Decrease) % 206,535 22.84%

Employee Benefits EMPLOYEE BENEFITS 9010 Employee Retirement System 9020 Teachers’ Retirement System 9030 FICA / Medicare 9040 Workers’ Compensation Insurance 9045 Life Insurance 9050 Unemployment Insurance 9055 Disability Insurance 9060 Benefit Trust-Health, Dental, Vision 9065 Compensated Absences 9080 Health Insurance Buyback 9089 Other Benefits 9090 SEC 125 Fees 2021-2022 Budget 238,914 545,250 465,995 123,705 2,000 21,840 2,430,880 13,750 2,745 2,150 3,847,229 2022-2023 Increase or (Decrease) Proposed Budget % 200,660 437,383 461,233 95,000 2,000 6,000 2,529,836 15,000 15,000 1,500 3,763,612 -83,617 -2.17%

Debt Service DEBT SERVICE 9789 EPC Capital Lease Debt service for interest on short-term notes 9789 – EPC Capital Lease 2021-2022 Budget 62,218 62,218 2022-2023 Proposed Budget 0 0 Increase or (Decrease) % -62,218 -100%

Interfund Transfers INTERFUND 9901 Transfer To School Food Svc Fund 9901 Transfer To Federal Fund 9950 Transfer To Capital 2021-2022 2022-2023 Increase or (Decrease) Budget Proposed Budget % 10,000 10,000 15,000 15,000 0 57,000 25,000 82,000 57,000 228% Used for the appropriation and transfer of funds to other district (including amounts provided for reserves, if any). 9901 – Transfer to School Food Svc Fund 9901- Transfer to Federal Fund 9950 – Transfer to Capital To provide funds for Capital Projects

Summary EMPLOYEE BENEFITS Board of Education Chief School Administrator Office Finance Staff Central Services Special Items Instructional Admin & Improvement Teaching Instructional Media Pupil Personnel Services Pupil Activity Services Pupil Transportation Employee Benefits Debt Service Interfund Transfers 2021-2022 Budget 32,225 269,950 256,975 145,850 1,157,665 268,155 300,889 5,475,293 395,660 364,774 193,464 904,185 3,847,229 62,218 25,000 13,699,532 2022-2023 Increase or (Decrease) Proposed Budget % 46,000 214,025 286,693 123,672 1,260,085 138,854 469,586 5,176,904 462,117 382,841 182,423 1,110,720 3,763,612 0 82,000 13,699,532 0 0%