At first glance a school budget appears to be a series of function codes accompanied by dollar amounts. What the budget document doesn't tell you is the legislative history that regulates its development and implementation.

Over the years, legislative actions have created a very narrow and highly regulated environment for school budgets. As we approach the annual school budget vote, it may be helpful to review some of the regulatory criteria that impact a school budget. Since this isn't something the community deals with every day, people may forget important facts that should be a part of decision-making.

The board of education places before the community a budget it believes best represents the educational needs of the children and adolescents of the district. On the third Tuesday in May - this year May 16, all the communities of New York State must vote on their proposed school budgets. If a budget meets with the approval of its community, the spending plan is implemented. If the budget doesn't meet with the community's approval, other action becomes necessary.

A board of education may choose to re-submit the same budget or an amended budget to the voters for their final decision. New York law requires that this re-vote or final vote take place on the third Tuesday in June. This is done so the second vote day throughout the state is uniform and so districts may advertise the required legal notices at a duplicate cost.

Law does not permit boards to put up additional propositions. In years past, some districts would put up a budget proposition and a second or third proposition separating out such items as transportation or athletics. This isn't permissible any longer. The budget presented must contain the entire program the district is offering but it could be a much-reduced program. If the second and final vote is unsuccessful, the district moves to a contingency budget.

A board of education also has the option to move directly to a contingency budget if faced with a failed budget. However, what constitutes a contingency budget is governed by legislation. Based upon formula within the law, Massapequa's budget would be capped at a 4 percent increase necessitating reductions of $3,200,000. This reduction would reduce the tax increase on an average home by approximately $11 per month; however, student and community programs would be significantly reduced.

While Massapequa's summer recreation program is self-funded through registration fees, the program must appear as part of our budget even though it has revenue offset. In a contingency budget situation, this is a program that most assuredly would have to be sacrificed. Another area that would receive strong consideration is our elementary summer school program and our continuing education program. Other significant reductions would still be necessary to meet the cap imposed by legislation. These additional reductions might include seven teaching positions, instructional equipment, and our athletic and student activity programs.

One area people often don't even consider in a contingency budget situation is public use of school facilities. Law requires that a school district collect fees from all outside groups using district facilities if the budget is defeated. Massapequa's schools and athletic fields are regular meeting sites for community groups and for youth-related activities. It would not be possible to provide the current level of community access to our schools without charging a fee to offset the cost of running the facilities after school hours and on weekends. How often do you run to a school in the district for a scouting meeting, a ballgame, or some other youth-related program? Do you attend meetings of a community organization in one of the schools?

Massapequa is a great community and its schools are one of its great assets. Not only do Massapequa children get a fine education, but the schools of the district host a large network of community programs that enrich the lives of the entire community and which the community has come to expect over the years. Preserving this network of programs is important to the quality of life of everyone in Massapequa.

On Tuesday, May 16 you have the opportunity to choose to support the Massapequa Schools and their integral role in the life of this community. I hope this information will assist you in understanding the context in which that choice is made. There is no greater choice than that of an informed citizen.

Thank you for your attention to this information and to the detailed budget newsletter you will receive at your home that highlights the proposed budget and strong educational system you have demanded and nurtured as a community over the years.

Maureen E. Flaherty, Ph. D.,

Superintendent of Schools