The Citizen's Advisory Committee for Finance supports the proposed Manhasset School District Budget of $72,449,014 for the year 2006-2007. The budget represents a 6.9 percent increase over the prior year. A contingency budget, which the Administration states would adversely impact class size and programs, would represent a 4.7 percent increase. Most of the budgeted expenses are mandated either by contractual obligations, such as employee compensation and special education, or by unfunded mandated programs. In contingency all those items remain, but the district collects less tax revenue.

We believe the budget was prepared in a detailed, responsible manner, and represents the hard work of the board of education and the administration. Budget transparency has been markedly increased. The budget is now segregated by individual schools, categorized, and for the first time is footnoted, so explanations for changes in categories and/or amounts for a category are now included in the document itself. The budget also contains reductions in administrative staff and an overall effort to reduce costs.

For the first time, in response to community request, the budget contains an addendum with additional information. This includes the cost per student as opposed to comparator schools (Manhasset is now in the middle of those schools with respect to costs), class sizes, debt service, schedules of revenue, expenditures and fund balances and the salaries of administrators with compensation of over $100,000. Each director of a budget segment made a public presentation to the administration and the board, and there have been numerous public meetings to discuss the budget and solicit the views of the community. The superintendent has also written several articles that appeared in the Manhasset Press, outlining the educational philosophy of the district.

The administration's stated goal is to maintain the excellence of the school system and maintain existing programs. The community should pride itself on the excellence of the school system, and the opportunity each student has to develop to the best of his or her ability.

¥ Special Education-- This year, the board requested us to devote our time and attention to special education. We were educated on the significant role state and federal legislation has in the procedural process used to classify/declassify students. We are concerned that both the percentage of special education and the number of students attending out of district programs is significantly higher than the norm. As a result, special education costs are rising at a much greater rate than other costs contained in the budget. Part of the increase is due to increases in the cost of BOCES and new state mandates, neither of which is under the district's control.

For the first time in years, the current special education administrator has been analyzing and installing procedures to deliver effective services while monitoring costs of these services. The administrator is also working closely with the parents of classified students to balance the concern that their child is receiving the most effective services, given the cost of those services. In addition, the administration has advised us that it is attempting to assist students who might become classified prior to becoming students in an effort to reduce the number of teacher initiated student referrals. The district also plans to increase the number of special education students to be educated in the least restrictive settings. Therefore, we expect the per student cost of special education to decrease in the next budget and we will monitor progress closely.

¥ Employee Costs-We understand the complexity of negotiating employee agreements. We acknowledge that there is a disparity of bargaining power between the district and the unions. We believe the administration did the best it could to negotiate a fair contract with the teacher's union, but there were major cost increases. We believe now is the time for the administration to analyze the union agreements, pending the next round of negotiations, to ascertain a way to satisfy the union constituents while exercising financial constraints. The committee feels that changing economic realities require fundamental restructuring of employment contracts. We encourage members of the community to understand that the process is one that cannot be changed here in Manhasset and changes need to come from leadership in Albany.

¥ Transportation--Transportation has been outsourced resulting in substantial savings to the district and preventing the higher future cost of replacing an aging and unsafe fleet of buses. However, some of the expected savings have not materialized. Part of the reason is increased busing required for special education, requirements for air conditioning and cameras and additional routes.

¥ Long Term Planning--We have, in past letters to the board, requested a much greater emphasis on long term planning, so that expenditures in a fiscal year can be projected into future fiscal years. In this manner, the community can better gauge the level of projected future budget increases. We request, now that the format of the budget is so vastly improved, that long term planning become a reality and part of the next budget.

Finally, we believe there must be an effort by the whole community to support any initiative that forces Albany to send more aid to our district and devise more effective and fair ways in which to fund school budgets. Although these issues are outside our domain, our district should not have to fund school budgets with taxes on appreciated property when so many members of our community may be forced to relocate because of the tax burden.

There are three propositions on the ballot this year. The first proposition is the budget, and the second and third stem from the district's recent Building Conditions Survey, which New York State requires be conducted every five years. Proposition 2 allocates $3.705 million of current reserves to a Capital Projects Fund designated for specific improvements at each elementary school. Proposition 3 creates a Capital Reserve Fund of up to $5 Million from surpluses, if any, over the next five years for future capital improvements. Future disbursements from the Capital Reserve Fund would require voter approval.

We support each proposition. It is important to understand that 1) these repairs will need to be addressed in the near future regardless of the outcome of the vote, and 2) each of these allocations will come from existing reserves and therefore will not be levied as additional taxes. One cannot have an excellent school system, unless it utilizes an up to date physical plant.

No one likes increased taxes. We believe the budget for the coming fiscal year is detailed and transparent. The costs are footnoted and have been explained to the community in detail. We support the 6.9 percent budget as a responsible one. This represents a fair compromise for all members of the community. Our superintendent and his staff deserve a chance to take control of the district and maintain fiscal responsibility, while at the same time preserving the programs that continue our schools' tradition of excellence.

Citizens Advisory Committee 2005-06

Mr. Paul A. Baumgarten

Mr. Thomas Byrnes

Mr. David S. Hilpl

Mr. Joseph Leonardi

Mr. Mark Lotruglio

Mr. James H. McGivney

Ms. Trisha Nowicki

Ms. Elaine Petruzillo

Ms. Joanne Piluso

Ms. Regina Rule

Ms. Jane Sessler

Mr. William Sinclair

Mr. Ashok Vora

Ms. Roma L. Wilkinson

Ms. Regina Rule, Recording Secretary

Mr. Carlo Prinzo, Chairperson

Ms. Mimi Donohue, SCA Honorary Member

Ms. Aline Khatchadourian, BOE Member

Mr. Larry Belinsky, BOE Member