BOARD of EDUCATION Rosemarie Eller, President Charlie Norris, Vice President Sheryl Brady James F

WHITE PLAINS CITY SCHOOL DISTRICT

BOARD OF EDUCATION Rosemarie Eller, President Charlie Norris, Vice President Sheryl Brady James F. Hricay Cayne Letizia Rose Lovitch Randy Stein ADMINISTRATION Dr. Joseph L. Ricca, Superintendent of Schools Dr. Ann VaccaroTeich, CPA, Assistant Superintendent for Business Ms. Deborah Augarten, Assistant Superintendent for Special Education and Pupil Services Dr. Debbie Hand, Assistant Superintendent for Curriculum and Instruction Mr. Scott Pepper, Assistant Superintendent for Human Resources

Date Proposed Budget Issued and Filed with Michele Schoenfeld, Clerk of the Board Wednesday, April 29, 2020 Hearing on the Proposed 20202021 Budget to be held at 7:30 p.m. Education House Monday, May 11, 2020

Budget Vote from Noon to 9:00 p.m.

Voting locations: DATE TO BE DETERMINED Battle Hill Community Room; 55 McKinley Avenue, White Plains, NY 10606 Mamaroneck Avenue School; 7 Nosband Avenue, White Plains, NY 10605 Church Street School; 295 Church Street, White Plains, NY 10603 Ridgeway School; 225 Ridgeway, White Plains, NY 10605 Highlands Middle School; 128 Grandview Avenue, White Plains, NY 10605 Rochambeau Alternative High School; 228 Fisher Avenue, White Plains, NY 10606 If you have any questions, please call (914) 4222000 or visit DRAFThttps://es.findmypollplace.com/whiteplainscsd/

4/8/20208:09 PM 1 Informational Meeting CONTENTS

GENERAL DATA PG. #

Letter from the Superintendent and Board President Budget Process and Development 20192020 Tax Levy Cap & FiveYear Adopted Budget General Fund Revenues and Chart General Fund Appropriations and Chart General Fund Appropriations Administrative Program Capital Components Debt Service and Schedule SUPPLEMENTAL DATA

Changes in Grade Enrollment and Chart Staffing Position Report Statistical Data Enrollment Building Space School Budget, Tax Levy & Tax Rate Data Land Holdings Glossary of Terms Disclosure Statements N.Y.S. Education Department: Real Property Tax Report Card SixDay Budget Notice Administrative Salary Disclosure Tax Exempt Impact Report School District Report Card Fiscal Accountability Report DRAFT

4/8/20208:09 PM 2 Contents BUDGET PROCESS AND DEVELOPMENT 2020-2021

LongRange Financial Plan is updated based on current data and preliminary budget parameters and estimates are prepared. Public OCTOBER Forum is held to gain community input.

Budget development schedule and directions are given to Central Office Administrators, Principals, Directors, and Coordinators. NOVEMBER Enrollment estimates are made. The School Budget Calendar is determined. Budget requests are developed by each department.

Budget requests are returned to the Business Office for preliminary review. Central Administration reviews requests with each DECEMBER Administrator. Salary information, benefits, debt service, revenue estimates, etc., are compiled.

Central Administration has followup sessions with Administration. Preliminary financial forecasts for the current year are compiled. JANUARY Updated LongRange Plan is presented to Board of Education.

Preliminary Revenues and Appropriations are compiled, meetings are held with the finance committee, and budget books are FEBRUARY prepared for the Board of Education. Instructional and NonInstructional Budgets are presented to the Board of Education.

Each March 1st, the District is required to report to the Office of the State Comptroller the Tax Levy Limit. Superintendent's MARCH Preliminary budget is presented to the Board of Education. Budget work sessions are held with the Board of Education.

APRIL Budget work sessions held. Adoption of Proposed Budget by Board of Education. Property Tax Report Card is prepared and available to public 24 days prior to the Annual Vote. Adopted budget compiled and printed. Public notice published for public hearing. Budget available to public fourteen days prior to MAY vote. Public hearing to present proposed 20202021 budget. Voting on School Budget, other propositions, and Election of School Board Members on May 19, 2020.DRAFT

4/8/20208:09 PM 3 Budget Process FIVE - YEAR ADOPTED BUDGET & PROPERTY TAX LEVY

Preliminary Adopted Adopted Adopted Adopted Budget Budget Budget Budget Budget 202021 201920 201819 201718 201617

SCHOOL DISTRICT BUDGET $ 233,244,050 $ 226,588,509 $ 218,593,020 $ 214,135,854 $ 208,750,000 2.94% 3.66% 2.08% 2.58% 1.43% LESS: Appropriation of Fund Balance TRS (1,000,000) State & Federal Aid (28,519,477) (27,240,622) (23,954,750) (24,104,849) (22,407,240) Other Revenue (8,886,015) (10,027,684) (11,618,210) (13,055,660) (15,367,662)

TAX LEVY, as prescribed by law $ 194,838,558 $ 189,320,203 $ 183,020,060 $ 176,975,345 $ 170,975,098

TAX LEVY PERCENTAGE INCREASE 2.91% 3.44% 3.42% 3.51% 0.24% 5 YEAR AVERAGE 2.70%

202021 Proposed Budget $ 233,244,050 202021 Tax Levy Limit (Threshold) $ 190,925,452

LESS: Plus 202021 Allowable Exclusions: Appropriation of Fund Balance TRS (1,000,000) Net, Capital Tax Levy 3,913,106 State & Federal Aid (28,519,477) Pension Exclusions Other Revenue (8,886,015) 3,913,106

202021 Allowable Tax Levy Prescribed by Chapter 97 $ 194,838,558 202021 "Maximum Allowable Levy" $ 194,838,558 of the Laws of 2011

For 202021, White Plains City School District's Proposed Tax Levy before exclusions is equal to 202021 "Tax Levy Limit" allowed by Law, therefore aDRAFT simple majority, 50% + 1 of the voters is required for approval

4/8/20208:09 PM 4 Tax Levy Cap Five Year Adopted 202021 GENERAL FUND REVENUES

202021 Proposed % Budget REVENUES

Real Property Taxes 194,838,558 83.53% State Aid 28,469,477 12.21% Other Tax Items 5,348,007 2.29% Transfers Debt Service 1,200,000 0.51% Charges for Services 1,160,000 0.50% Appropriated Fund Balance 1,000,000 0.43% Other Revenue 677,000 0.29% Use of Money & Property 501,008 0.21% Federal Aid 50,000 0.02% Total Revenues 233,244,050 100.00%

Real Property Taxes

State Aid

Transfers Debt Service

Federal Aid Other Tax Items

Use of Money & Property Charges for Services DRAFTOther Revenue Appropriated Fund Balance

4/8/20208:09 PM 5 Summary Revenues WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - REVENUES

202021 Proposed 2019 20 Adopted Dollar Change 2018 19 Actual Budget Budget Account Description

A 1040 Appropriated Fund Balance $ 1,000,000 $ $ 1,000,000 $

A 1001 Real Property Taxes 194,838,558 175,534,952 19,303,606 166,532,349 A 1085 S.T.A.R. Revenue 13,785,251 (13,785,251) 16,326,667 Real Property Taxes 194,838,558 189,320,203 5,518,355 182,859,016

A 1081 P.I.L.O.T. 3,248,007 4,104,684 (856,677) 5,779,622 A 1090 Interest/Penalties on Real Property Taxes 100,000 100,000 233,880 A 1111 Tax on Consumer Utility Bill 2,000,000 2,000,000 2,997,338 Other than Real Property Taxes 5,348,007 6,204,684 (856,677) 9,010,840

A 1310 1320 Day School Tuition 60,337 A 1410 /1489 Other Fees and Charges 4,964 A 2230 /2231 Foster Tuition/STAR 300,000 350,000 (50,000) 536,332 A 2280 2282 Health Services Other Districts 800,000 800,000 1,478,415 A 2389 Other Miscellaneous Revenues 60,000 60,000 60,000 Charges for Services 1,160,000 1,210,000 (50,000) 2,140,048

A 2401.1 Interest on Investments 300,000 200,000 100,000 2,776,865 A 2410/11 Real Property Rental Individual 201,008 200,000 1,008 129,895 Use of Money & Property 501,008 400,000 101,008 2,906,760

A 2665 Sale of Equipment 3,667 A 2680 Insurance Recoveries 137,633 A 2690 Other Compensation for Loss 1,263 Sale of Property and CompensationDRAFT for Loss 142,563

4/8/20208:09 PM 6 Revenue Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - REVENUES

202021 Proposed 2019 20 Adopted Dollar Change 2018 19 Actual Budget Budget Account Description

A 2701/2703 Refund BOCES Services/Other 410,000 410,000 1,443,011 A 2705 Gifts and Donations 47,000 53,000 (6,000) 58,458 A 2770.1 Other Unclassified Revenues 200,000 200,000 362,363 Miscellaneous 657,000 663,000 (6,000) 1,863,832

A 2801 Interfund Revenue 20,000 50,000 (30,000) 45,298

A 3060 Records Mangement 52,822 A 3101 Basic Formula 23,750,516 18,466,512 5,284,004 13,024,503 A 3101.7 Public Excess Cost Aid 4,118,961 4,003,780 115,181 3,959,657 A 3102 Lottery Aid 3,122,096 A 3103 BOCES Aid 3,370,620 (3,370,620) 3,635,177 A 3104 Chapter 47 54,272 A 3104.3 Chapter 683 Homeless 600,000 600,000 745,981 A 3260 Textbook Aid 485,074 (485,074) 485,805 A 3262 Computer Software Aid 205,498 (205,498) 195,315 A 3263 Library Aid 59,138 (59,138) 59,343 A 3289 Other State Aid 162,750 State Aid 28,469,477 27,190,622 1,278,855 25,497,721

A 3290 Federal Aid Medicaid 50,000 50,000 158,472

A 5050 Transfer In Debt Service 1,200,000 1,500,000 (300,000) 700,000 Total Revenues DRAFT$ 233,244,050 $ 226,588,509 $ 6,655,541 $ 225,324,550

4/8/20208:09 PM 7 Revenue Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - REVENUES

EXPLANATORY NOTES Appropriated Fund Balance Teachers' Retirement System: Represents the appropriation of the reserve in order to offset an increase in the pension contribution rate for 202021.

Real Property Taxes Maximum Allowable Tax Levy: Represents the allowable tax levy as prescribed by Chapter 97 of the Laws of 2011. For 202021, certain PILOTS have expired and are therefore, being returned to the tax roll. Real Property Taxes Star Exemption: In order to reflect the true tax levy, an estimate for the STAR Exemption has not been reflected since this is a rebate from New York State to property owners. The reclassification of the STAR portion will be made in July when STAR applications are completed by the City. The STAR exemption savings cannot increase by more than 2% in a given year.

Payments in Lieu of Real Property Taxes (PILOTS): Represent organizations which have financial arrangements with the Westchester County Industrial Development Organization. As a result of this arrangement, the assessments for these properties are removed from the tax rolls and the taxes are then paid directly to the school district based on these agreements.

Interest and Penalty on Real Property Taxes: Represents amounts assessed to taxes remaining unpaid after the payment due date.

Taxes on Consumer Bills: The New York State Tax Law allows a City to impose local sales taxes of up to 3 percent on utilities.

Charges For Services: Includes tuition and health services charged for nonresident students attending the District from other public schools and the foster care group home within the district. Interest Earnings & Rental of Real Property: Estimated interest earnings are based on cash balances and anticipated interest rates. Rental of Real Property represents charges to facility users in accordance with the Board's policy. Insurance Recoveries: Generally represents an insuranDRAFTce recovery for workers' compensation claims, property damage, etc.

4/8/20208:09 PM 8 Revenue Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - REVENUES

Refund of Prior Year's Expenditures: The majority of this revenue represents refunds from the Board of Cooperative Educational Services (BOCES) for fees/tuitions charged in excess of final program costs. Gifts & Donations: Represents anticipated support from the PTA's towards field trips. State Aid: Represents the Governor's Proposed Budget for 202021. The Disrict is scheduled to receive $198,145 for foundation aid. All other aides are based on student enrollments and expense driven aid. Medicaid Reimbursement: Reimbursement received from the Federal Government based on the services provided to special education students who qualify for reimbursement. Transfer In Debt Service: The District plans to transfer Debt Service Reserve Funds into the General Fund to offset principal & interest payments due on outstanding serial bonds (capital construction), refinanced in the prior year.

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4/8/20208:09 PM 9 Revenue Detail 20202021 GENERAL FUND APPROPRIATIONS

202021 Preliminary % Budget

APPROPRIATIONS

General Support $ 31,948,815 13.70% Instruction 124,569,060 53.41% Transportation 10,676,719 4.58% Employee Benefits 56,738,081 24.33% Debt Service 8,911,375 3.82% Interfund Transfers 400,000 0.17%

Total Appropriations $ 233,244,050 100.00%

Transportation, 4.58% Instruction, 53.41%

Employee Benefits, 24.33%

General Support, 13.70%

DRAFTDebt Service, 3.82%

4/8/20208:09 PM 10 Appropriations Summary GENERAL FUND BUDGET APPROPRIATIONS SUMMARY 202021 201920 201920 202021 Dollar 201819 Proposed Adopted Modified Proposed Change Actual Budget Budget FTE FTE GENERAL SUPPORT Board of Education$ 272,769 $ 182,951 89,818 $ 174,326 2.00 2.00 Central Administration 426,140 415,378 10,762 396,613 2.00 2.00 Finance 1,639,036 1,710,188 (71,153) 1,671,798 13.00 13.00 Staff 1,747,661 1,642,538 105,123 1,513,998 7.00 7.00 Central Services 24,596,564 23,122,064 1,474,500 19,054,171 113.57 119.07 Special Items 3,266,646 3,056,045 210,601 6,334,797 Total 31,948,815 30,129,164 1,819,651 29,145,703 137.57 143.07 INSTRUCTION

Curriculum Development & Supervision 2,737,066 2,224,089 512,977 2,043,614 13.05 13.05 Supervision Regular School 5,165,785 4,785,853 379,932 4,811,526 34.00 34.00 Research, Planning, and Evaluation 279,919 315,294 (35,375) 233,693 0.95 0.95 Inservice Training 684,150 526,582 157,568 330,046 Teaching Regular School 66,879,004 65,505,132 1,373,873 65,350,044 603.60 606.70 Programs for Students with Disabilities 25,575,318 26,036,915 (461,597) 24,152,605 218.88 220.08 Special Schools 5,243,728 4,779,726 464,002 1,228,894 25.80 26.80 Instructional Media 2,379,075 2,496,685 (117,610) 5,341,386 10.00 10.00 Pupil Services 15,625,015 14,122,538 1,502,477 12,768,191 105.40 111.40 Total 124,569,060 120,792,814 3,776,245 116,259,998 1,011.68 1,022.98 TRANSPORTATION 10,676,719 10,241,713 435,006 8,774,163 2.00 2.00 UNDISTRIBUTED Employee Benefits 56,738,081 55,177,508 1,560,572 47,604,727 Debt Service 8,911,375 9,897,309 (985,934) 9,893,359 Transfer to Other Funds 400,000 350,000 50,000 10,344,929 Total 66,049,456 65,424,818 624,638 67,843,015 GENERAL FUND APPROPRIATIONS $ 233,244,050 $ 226,588,509 $ 6,655,541 $ 222,022,880 1,151.25 1,168.05 #REF! * The Uniform System of Accounts for school districts contained in this book is prescribed pursuant to Section 36 of the General Municipal Law for all school districts. This system of accounts is designed to provide uniformity with respect to classificationDRAFT and summarization of data.

4/8/20208:09 PM 11 Appropriations Summary WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A1010.4 Contractual And Other $ 18,400 $ 18,400 $ $ 12,891 A1010.45 Materials And Supplies 2,600 2,600 1,948 A1010.49 Boces Services 19,000 12,566 6,434 13,568 1010 BOARD OF EDUCATION 40,000 33,566 6,434 28,406

A1040.16 Noninstructional Salaries 193,469 126,085 67,384 126,192 2.00 2.00 1 A1040.4 Contractual And Other 100 400 (300) 100 A1040.45 Materials And Supplies 1,450 1,150 300 579 1040 DISTRICT CLERK 195,019 127,635 67,384 126,871 2.00 2.00

A1060.16 Noninstructional Salaries 750 750 1,939 A1060.4 Contractual And Other 17,000 16,000 1,000 13,866 A1060.45 Materials And Supplies 5,000 5,000 3,243 A1060.49 Boces Services 15,000 15,000 2 1060 DISTRICT MEETING 37,750 21,750 16,000 19,048

BOARD OF EDUCATION TOTAL $ 272,769 $ 182,951 $ 89,818 $ 174,326 2.00 2.00

EXPLANATORY NOTES

Board of Education: The Board of Education is empowered under law to provide for the education of the children of the district, establish policy, prepare and propose a budget, levy taxes, and meet all of the requirements under State law. Each of the seven members of the Board is elected by the public for threeyear terms and receives no salary. To keep abreast of new legislation and educational directions, the Board of Education holds memberships in several state and local organizations. The conferences and conventions sponsored by these organizations provide the means of keeping the Board of Education well informed.

District Clerk: The District Clerk is the officer appointed by the Board of Education to serve for a term of one year. It is the duty of the District Clerk to act as clerk of any district meeting or election held in the district and to attend all meeting of the voters of the district. The District Clerk is responsible for attending all public meetings of the Board of Education, keeping minutes of the proceedings of such meetings, handling all correspondence, and conducting the business of the Board of Education at all other times. The District Clerk also acts as a Records Access Officer (including Freedom of Information requests), maintains the District Policy Manual, retains Impartial Hearing Officers and is the recipient of all legal documents. In addition, she performs public information duties including preparation of press releases and the district calendar. District Meeting: State Education Law mandates that voters of a school district have the opportunity to vote on special issues. Funds are budgeted here for Chairpersons, Clerks and Inspectors, and other expenses needed to hold the Annual District Election/Budget Vote. Notes

1 In 202021 the District will move to automated voter registration for increased efficiency and data for decision making 2 In 201920 the District added a clerical position to the District Clerk's officDRAFTe

4/8/20208:09 PM 12 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A1240.15 Instructional Salaries $ 277,058 $ 270,300 $ 6,758 $ 270,300 1.00 1.00 A1240.16 Noninstructional Salaries 91,487 88,779 2,708 88,779 1.00 1.00 A1240.4 Contractual And Other 51,515 50,799 716 35,135 A1240.45 Materials And Supplies 6,080 5,500 580 2,399 1240 CHIEF SCHOOL ADMINISTRATOR 426,140 415,378 10,762 396,613 2.00 2.00

CENTRAL ADMINISTRATION TOTAL $ 426,140 $ 415,378 $ 10,762 $ 396,613 2.00 2.00

EXPLANATORY NOTES Chief School Administrator: The program and goals of the Chief School Administrator involve the exercise of his leadership in order to serve as Chief Executive Officer of the School District, work with the Board of Education to set annual priorities that are aligned with the District Mission Statement, provide the Board of Education with information that will enable the Board to make informed decisions regarding instructional programs, personnel and physical plant, support the instructional programs, and advance improvements aimed toward excellence in education. There is also the charge to support instructional leadership, particularly at the building level, that encourages collaborative decisionmaking based upon sound educational principles, and to keep the White Plains City School District aligned with state and national trends in education, and encourage professional growth and development to ensure that all staff obtain and/or maintain highquality professional skills.

Notes

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4/8/20208:09 PM 13 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A1310.15 Instructional Salaries $ 242,140 $ 237,279 $ 4,861 $ 237,279 1.00 1.00 A1310.16 Noninstructional Salaries 762,539 764,436 (1,897) 750,521 9.00 9.00 A1310.4 Contractual And Other 23,500 44,500 (21,000) 23,672 1 A1310.45 Materials And Supplies 17,900 16,900 1,000 12,239 A1310.49 Boces Services 79,000 155,502 (76,502) 195,865 2 1310 BUSINESS ADMINISTRATION 1,125,079 1,218,617 (93,538) 1,219,576 10.00 10.00

A1320.4 Contractual And Other 155,000 145,000 10,000 118,932 1320 AUDITING 155,000 145,000 10,000 118,932

A1325.16 Noninstructional Salaries 120,708 118,990 1,719 119,090 1.00 1.00 A1325.4 Contractual And Other 4,000 4,000 1,154 1325 TREASURER 124,708 122,990 1,719 120,244 1.00 1.00

A1330.4 Contractual And Other 40,000 40,000 40,000 1330 TAX COLLECTOR 40,000 40,000 40,000

A1345.16 Noninstructional Salaries 170,548 161,352 9,197 160,970 2.00 2.00 A1345.4 Contractual And Other 15,750 16,200 (450) 9,781 A1345.45 Materials And Supplies 5,450 5,000 450 1,076 A1345.49 Boces Services 2,500 1,030 1,470 1,219 1345 PURCHASING 194,248 183,582 10,667 173,046 2.00 2.00

FINANCE TOTAL $ 1,639,036 $ 1,710,188 $ (71,153) $ 1,671,798 13.00 13.00 DRAFT

4/8/20208:09 PM 14 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

EXPLANATORY NOTES Business Administration: Salaries and expenditures for the business office of the school district are reflected in the General Fund, as well as in the School Lunch Fund. Included here are such activities as accounting, budgeting, accounts payable, billing, and payroll. Also included are the costs of general supplies and materials, 403(b) and 457 compliance services, fiscal advisor, memberships, attendance at professional workshops, actuarial services for GASB #45 Actuarial Valuation for Post Employment Benefits required to be reported as part of the District's financial statements, and BOCES for the annual demographer update, Federal & State reporting services and State Aid Planning services.

Auditing: The New York State Education law requires that the school district accounts be audited annually by an independent auditor. The report not only certifiesastothestatusofaccountsandrecords,italsoprovides guidance for the improvement of procedures in record keeping. The financial statements are prepared in accordance with Generally Accepted Governmental Accounting Standards. The Board appoints the independent auditor annually. In addition, the Board of Education appoints an Internal Claims Auditor annually who is responsible for certifying that each claim listed on the warrant report was audited and payment was authorized, including payroll. Effective July 1, 2006, New York State Law requires all school districts to appoint an internal auditor to develop risk assessment and perform periodic testing and evaluation of internal controls. The Independent Auditor, Claims Auditor, and Internal Auditor report directly to the Board of Education and Audit Committee.

Tax Collector: The City of White Plains is the tax collector for the District. Their responsibilities include preparing and collecting tax payments for the District.

Treasurer: The salary paid to the District Treasurer and the Deputy Treasurer is recorded here. The Board of Education appoints a Treasurer who is the official custodian of all school district funds and prepares all financial reports.

Purchasing & Inventory Control: All purchasing activities for the District are recorded here, including the approval and creation of purchase orders, bidding services and ensuring compliance with New York State Law and Board of Education policies.

Notes 1 Reduction of contracted services

BOCES services reduced due to reclassification of District wide software to function 1680 and reduction of BOCES services no longer needed, net of the addition of services to assist with new Federal & State 2 reporting requirements. DRAFT

4/8/20208:09 PM 15 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A1420.4 Contractual And Other $ 400,000 $ 385,000 $ 15,000 $ 397,469 1 1420 LEGAL 400,000 385,000 15,000 397,469

A1430.15 Instructional Salaries 374,100 370,000 4,100 348,115 2.00 2.00 A1430.16 Noninstructional Salaries 326,328 355,784 (29,456) 353,899 4.00 4.00 2 A1430.4 Contractual And Other 33,000 76,000 (43,000) 21,867 3 A1430.45 Materials And Supplies 2,000 2,000 1,333 A1430.49 Boces Services 158,818 151,412 7,406 124,597 1430 PERSONNEL 894,246 955,196 (60,950) 849,811 6.00 6.00

A1460.16 Noninstructional Salaries 25,500 25,500 20,536 A1460.45 Materials And Supplies 6,500 6,500 138 A1460.49 Boces Services 61,430 51,116 10,314 66,525 1460 RECORDS MANAGEMENT OFFICER 93,430 83,116 10,314 87,198

A1480.16 Noninstructional Salaries 110,085 108,005 2,080 103,662 1.00 1.00 A1480.4 Contractual And Other 162,200 87,400 74,800 58,799 4 A1480.45 Materials And Supplies 12,700 12,500 200 6,273 A1480.49 Boces Services 75,000 11,321 63,679 10,786 5 1480 PUBLIC INFORMATION & SERVICES 359,985 219,226 140,759 179,519 1.00 1.00

STAFF TOTAL $ 1,747,661 $ 1,642,538 $ 105,123 $ 1,513,998 7.00 7.00 DRAFT

4/8/20208:09 PM 16 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

EXPLANATORY NOTES Legal Services: This item includes payment for professional services of legal counsel employed by the Board of Education to advise and review the district's affairs. Legal fees also include services provided for negotiations with the district's bargaining units, fees to bond counsel when there is issuance of debt, fees for tax certiorari matters and matters of litigation.

Human Resources: This provides for the Director and clerical staff salaries, together with costs for recruiting and orienting professional staff members and maintaining personnel records. Also included, are costs for general supplies, professional books and periodicals, advertising, printing, memberships and attendance at professional workshops. BOCES expenses, which include employee assistance program, regional certification, school registry, recruiting, and advertising are included in this area of the budget.

Records Management: The district maintains student and personnel records in accordance with New York State Records Retention and Disposition schedules and Board policies. A summer hourly expense is needed for purging obsolete student records. The District has been a recipient in previous years of grants from the New York State Archives to assist in the maintenance of records. The District contracts with Orange/Ulster BOCES, who specialize in records retention to assist in the development of an effective program.

Public Information: The District considers itself responsible for keeping its residents informed. Highlights of information that is important to share include the student progress, programs, and plans; events and activities, and guides to assist community residents, parents, and students. In an effort to keep its stakeholders informed, the district disseminates a variety of materials including, but not limited to the following: school district newsletter, informational documents on significant educational issues and events, school district calendar, school district website, district events and programs on White Plains Cable TV, materials for visual presentations, and press releases. Funds are budgeted for the district calendar, a consultant to produce the district newsletter, and BOCES services for various communication services, including social media.

Notes 1 Additional services anticipated to assist with employment matters 2 Reduction in Receptionist position (1.0) FTE reclassed to 1622, Security Assistant, offset by increase in HR Personnel Assistant position 3 Reduction in contracted services based on actual services required 4 Increase for contracted Community Liason to support District Community relations, social emotional learning, per Long Range Plan 5 Communications specialist support, per Long Range Plan DRAFT

4/8/20208:09 PM 17 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A1620.16 Noninstructional Salaries $ 5,280,867 $ 5,295,269 $ (14,401) $ 4,831,439 71.00 73.00 1 A1620.2 Equipment 1,211,202 658,500 552,702 934,708 A1620.4 Contractual And Other 7,163,589 7,632,928 (469,339) 8,573,201 2 A1620.45 Materials And Supplies 416,386 367,802 48,584 382,939 A1620.49 Boces Services 559,719 365,903 193,816 324,521 1620 OPERATION OF PLANT 14,631,763 14,320,402 311,362 15,046,808 71.00 73.00

A1621.16 Noninstructional Salaries 1,170,462 1,056,130 114,332 956,322 14.00 14.50 3 A1621.2 Equipment 155,000 123,000 32,000 130,607 A1621.4 Contractual And Other 289,550 401,155 (111,605) 494,343 4 A1621.45 Materials And Supplies 441,400 439,850 1,550 358,132 1621 MAINTENANCE OF PLANT 2,056,412 2,020,135 36,277 1,939,404 14.00 14.50

A1622.16 Noninstructional Salaries 1,294,162 972,724 321,438 23.57 26.57 5 A1622.4 Contractual and Other 403,802 275,001 128,801 A1622.49 Boces Services 204,800 204,800 6 1622 SECURITY 1,902,764 1,247,725 655,039 23.57 26.57

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4/8/20208:09 PM 18 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

EXPLANATORY NOTES: Operations of Plant: This function records the cost of supervision, clerical support, custodians, and the cost of running and cleaning the buildings. Expenses include equipment, utilities, equipment repair, refuse, cleaning contracted services, security contracted services, supplies, and materials to maintain the school buildings. In addition, the facilities office is responsible for coordination and billing of building use by outside and internal organizations.

Maintenance of Plant: This function records the cost of skilled maintenance workers such as carpenters, electricians, plumbers, and includes the cost of repairing and maintaining the facilities. Costs included are district wide projects for each building that are performed during the year, maintenance contracts on the equipment in the buildings such as HVAC system, professional architect/engineer services, exterminating services, etc. BOCES services to assist the District with compliance of regulations dealing with toxic substances, asbestos, environmental testing, state emergency building plans, and a safe environment related to the "Right To Know" Laws.

Security of Plant: This function records the cost of safety and security for the organization. The noninstructional salaries represent the cost of security assistants throughout the District. Contracted services represent the cost of contracted services for electronic locks, badge ID system, burglar alarms and the contract with the City of White Plains for School Resource Officers. The BOCES expenses represent the District security liason.

Notes 1 Addition of 2.0 FTE's custodial floaters, funded by offsets to be realized in overtime and substitutes costs. In 202021 the District will participate in an Energy Management Program, which are projected to save the District $543K in utility costs. For the current year, $271,000 has been reduced from utilities as savings 2 to pay for the service through BOCES. Starting in 201920 there was also the addition of the asset management system $20K, to provide annual inventory and maintenance of asset records. 3 Addition of .5 FTE grounds worker, per long range plan, offset by a reduction in overtime and substitute costs 4 Reclassification of Site Improvement to 1620 function code 5 Addition of 3.0 FTE's security assistants, Highlands, Ed House, High School (offset by reduction of receptionist at Ed House, function 1430) 6 Reclassification of Security services (Altaris) to function 1622 DRAFT

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201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A1670.4 Contractual And Other $ 197,976 $ 389,446 $ (191,470) $ 366,972 1 A1670.45 Materials And Supplies 12,000 12,000 6,566 A1670.49 Boces Services 1,198,867 977,859 221,008 811,599 1 1670 CENTRAL PRINTING & MAILING 1,408,843 1,379,305 29,538 1,185,137

A1680.16 Noninstructional Salaries 651,961 626,882 25,080 5.00 5.00 A1680.4 Contractual And Other 95,502 95,502 A1680.45 Materials And Supplies 133,258 133,258 A1680.49 Boces Services 3,716,060 3,298,856 417,204 882,823 2 1680 CENTRAL DATA PROCESSING 4,596,781 4,154,498 442,284 882,823 5.00 5.00

CENTRAL SERVICES TOTAL $ 24,596,564 $ 23,122,064 $ 1,474,500 $ 19,054,171 113.57 119.07

EXPLANATORY NOTES:

The 202021 budget reflects reclassification of certain Districtwide Technology (Computer Assisted Instruction 2630) to Central Data Processing (function code 1680) to comply with Federal ESSA and NYS Transparency requirements.

Central Printing and Mailing: The cost of postage, lease of mail machine, copier machines, folding machine, and maintenance of equipment, as well as the cost of copy paper are recorded here. The District utilizes BOCES to lease its machines districtwide, in addition provides a print center, which is a shared service with other districts. This shared service enables the District to realize a reimbursement through state aid of approximately 30% for this expense.

Central Data Processing: Support is provided for existing administrative systems including K12 Alerts, Data Warehousing, Infinite Campus, and the District Website. As a cost effective measure, the District will continue to purchase services, hardware and software through BOCES cooperative. The District's focus has been to increase bandwidth, install wireless infrastructure, and expansion of virtualization. Support and maintenance for all computer systems, including computer software, hardware, date integrity and network security. The district will continue to utilize the Installment Purchase option (capital lease) through BOCES to leverage its purchasing power of technology. Notes 1 Copier maintenance service now being provided by BOCES instead of an independent contractor 2 Reclassification of expenses from function code 1310 and 2630, DRAFTand the expansion of VOIP/Security system subscription per Long Range Plan

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201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A1910.4 Unallocated Insurance $ 873,355 $ 798,433 $ 74,922 $ 684,367 1 A1920.4 School Association Dues 30,000 30,000 26,273 A1930.4 Judgments And Claims 775,000 775,000 4,251,445 A1950.4 Assessments On School Property 445,000 396,900 48,100 424,636 A1981.49 Boces Administrative 923,532 844,005 79,527 737,200 A1983.49 Boces Capital Expenses 219,759 211,707 8,052 210,877 SPECIAL ITEMS 3,266,646 3,056,045 210,601 6,334,797

GENERAL GOVERNMENT SUPPORT TOTAL $ 31,948,815 $ 30,129,164 $ 1,819,651 $ 29,145,703 137.57 143.07

EXPLANATORY NOTES Unallocated Insurance: To protect the assets of the district and to guard against liability actions, the Board of Education maintains a comprehensive insurance program. Policies include a multiperil policy that protects against liability, fire and theft. There is also a boiler and machinery policy, as well as an umbrella policy. The district is a member of the New York Schools Insurance Reciprocal (NYSIR). There are 347 districts participating in the program that selfinsures many potential liabilities. The rates for 202021 represent the district's share of the total operating expenses and expected claims.

School Association Dues: This item includes costs associated with keeping staff and the Board of Education uptodate with developments in the areas of instruction, curriculum, negotiations, litigation, etc.

Tax and Assessment: This includes charges for sewer tax on school district owned properties levied by the County of Westchester. In addition, the District levies taxes for bisected properties due and payable to Scarsdale School District.

Refunds on Real Property Tax: Payment for tax certioraris are recorded here. The District is selffunded for these obligations and payments are funded through the use of the Reserve for Tax Certiorari.

BOCES Administrative and Capital Charges: The Administrative and Capital Budgets are allocated to component districts based on a Resident Weighted Average Daily Attendance (RWADA) calculation. Indirect cost revenues, miscellaneous revenues, and administrative charges imposed on noncomponents reduce the allocation to component districts. Expenses relating to retiree benefits are also mandated to be accounted for within the Administrative Budget. However, for the past several years, the administrative budget has been offset by funds required to be returned to districts that were accumulated for retiree benefits in their Post Employment Benefits (OPEB) Reserve account. Purchased BOCES services provide the District on average 30% reimbursement through State Aid.

Notes 1 For 202021, estimated premium increase of 5%, and the additionDRAFT of cyber insurance $35,000

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201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2010.15 Instructional Salaries $ 1,910,819 $ 1,830,791 $ 80,028 $ 1,751,698 10.55 10.55 A2010.16 Noninstructional Salaries 180,058 189,259 (9,201) 184,207 2.50 2.50 A2010.4 Contractual And Other 233,650 191,500 42,150 107,304 1 A2010.45 Materials And Supplies 11,200 11,200 406 A2010.48 Textbooks 400,000 400,000 2 A2010.49 Boces Services 1,339 1,339 2010 CURRICULUM DEVELOPMENT & SUPERVISION 2,737,066 2,224,089 512,977 2,043,614 13.05 13.05

EXPLANATORY NOTES: Curriculum Development and Supervision: provides professional staff coordination on curriculum improvementrelated projects. They establish and maintain an instructional evaluationprogram;planandadminister programs of professional development and inservice education; secure and distribute instructional resources; and work with administrators and teachers to organize and coordinate District curricular and instructional efforts. They also prepare evaluation reports, help develop innovative projects, organize and administer the districtwide assessment program and support pupil personnel services.

Notes 1 Reclassification of expenses for curriculum development from functions 2060 and 2070 , to comply with Federal & State reporting 2 Reclassification of expenses for curriculum development from function 2110

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201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2020.15 Instructional Salaries $ 4,174,793 $ 3,964,511 $ 210,282 $ 3,992,565 25.00 25.00 A2020.16 Noninstructional Salaries 646,049 593,405 52,644 642,343 9.00 9.00 A2020.4 Contractual And Other 232,059 104,485 127,574 65,017 1 A2020.45 Materials And Supplies 112,884 123,452 (10,568) 89,105 1 A2020.49 Boces Services 22,496 2020 SUPERVISIONREGULAR SCHOOL 5,165,785 4,785,853 379,932 4,811,526 34.00 34.00

EXPLANATORY NOTES: Supervision Regular School: The building administration reflects true instructional leadership, including but not limited to vision, support, and student achievement. The building administration provides overall support for students/ academic achievement and success, translating the District's goals and mission into an action plan. The building administration focuses upon students, first and foremost; coordinates school activities; supervises staff; provides support for curriculum and instruction; ensures appropriate student safety, discipline and guidance; maintains records, involves parents in their children's education; promotes positive schoolcommunity relations; allocates building resource to support students' needs, ensures BOE policies are implemented , and collaborates with portent organizations. Included in building administration are principals and assistant principals. Civil service secretaries provide supportive services to ensure the successful operation of each school.

Notes

1 For 202021 the District calculated funding for supplies and materials, as well as certain other expenses, on a per pupil basis. This resulted in adjustments as deemed necessary. DRAFT

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201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2060.15 Instructional Salaries $ 43,690 $ 48,131 $(4,441) $ 45,137 0.25 0.25 A2060.16 Noninstructional Salaries 38,137 37,389 748 37,389 0.70 0.70 A2060.4 Contractual And Other 38,000 (38,000) 1,099 1 A2060.45 Materials And Supplies 23,000 21,000 2,000 21,107 A2060.49 Boces Services 175,092 170,774 4,318 128,961 2060 RESEARCH, PLANNING & EVALUATION 279,919 315,294 (35,375) 233,693 0.95 0.95

EXPLANATORY NOTES: Research, Planning and Evaluation: The primary focus in this area has been directed to facilitating the administration of Federal, State, and local testing. During the last 10 years, the mandates in this area have increased significantly. BOCES services are mandated to provide the data collection and reporting of students' test scores to New York State Education Department.

Contractual and BOCES services include test scoring services and program evaluation services.

Materials and Supplies include NYS test preparation materials for Grades 38 and CogAT materials (nonverbal) for grades 25 that are used for selection into the Visual Reasoning Enrichment (VRE) program. Notes 1 Reclassification of staff development expenses to inservice training code 2070 to comply with Federal & State reporting requirements

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201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2070.16 Noninstructional Salaries $$$$9,240 A2070.4 Contractual And Other 66,550 37,500 29,050 7,958 1 A2070.45 Materials And Supplies 9,200 9,200 5,034 A2070.49 Boces Services 608,400 479,882 128,518 307,814 2 2070 INSERVICE TRAININGINSTRUCTION 684,150 526,582 157,568 330,046

INSTRUCTION, ADMINISTRATION AND IMPROVEMENT TOTAL $ 8,866,919 $ 7,851,818 $ 1,015,102 $ 7,418,878 48.00 48.00

EXPLANATORY NOTES: Staff Development: This area of the budget is specifically associated with providing staff with instructional strategies and methodologies which have been proved to be the most effective. Professional development will be conducted for K12th grade teachers through the Staff Development Center in a series of inservice and graduate level courses. Topics will focus on the new APPR, and building capacity among our teachers to deliver, learn active instruction that promotes student engagement, and technology integration. Funds are included for statemandated mentoring of new teachers.

Notes 1 Reclassification of inservice training expenses from function 2110 and function 2259, a new mandated function code for English Language Learners 2 Reclassification of inservice training expenses from function 2630 to comply with Federal & State reporting requirements

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201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2110.12a Teacher Salaries, Full Day K3 $ 15,283,305 $ 14,695,955 $ 587,350 $ 15,375,991 139.70 139.70 A2110.12b Teacher Salaries 46 14,725,701 14,602,714 122,986 14,455,582 111.09 111.09 A2110.13 Teacher Salaries, 712 26,370,989 25,146,586 1,224,402 24,621,694 219.22 221.61 1 A2110.14 Substitute Teacher 1,768,068 1,768,068 1,556,837 A2110.152 Teacher Assistants K6 3,136,493 2,834,783 301,710 2,696,002 75.58 75.58 A2110.152 Teacher Assistants 712 1,027,908 844,361 183,547 790,594 25.22 25.22 A2110.16 Noninstructional Salaries 2,005,154 2,425,517 (420,363) 2,796,257 32.79 33.50 2 A2110.2 Equipment 552,702 (552,702) 3 A2110.4 Contractual And Other 589,250 590,384 (1,134) 772,991 A2110.45 Materials And Supplies 1,205,982 1,015,759 190,223 1,098,360 4 A2110.471 Tuition Paid To Public Districs In NYS 180,751 5 A2110.48 Textbooks 524,120 803,606 (279,486) 896,313 6 A2110.49b BOCES Services 242,035 224,696 17,339 108,673 2110 TEACHINGREGULAR SCHOOL 66,879,004 65,505,132 1,373,873 65,350,044 603.60 606.70

TEACHING REGULAR SCHOOL TOTAL $ 66,879,004 $ 65,505,132 $ 1,373,873 $ 65,350,044 603.60 606.70 EXPLANATORY NOTES TeachingElementary School (Kindergarten): The White Plains Public School District offers a fullday kindergarten program to all residents children who attain the age of five on or before December 31st in the year in which they seek admission. Our projected kindergarten enrollment in White Plains for 202021 is 528 students. This number of students necessitates the need for 25 full day sections of kindergarten. A staff of 25 FTE teachers and 25 FTE teaching assistants provide instruction to our students. In addition, students receive instruction in music, art, library skills, and physical education.

Teaching Elementary School (Grades 15): Our goal is for all students in our elementary schools to meet and exceed NYS Standards in all areas of the curriculum and to be prepared to contribute to our diverse world. A staff of 25 FTE teachers per building provide instruction to our White Plains students grades 15. In addition, Art, Music, Physical Education, Reading, Library Media Specialists and ESL teachers help provide a wellrounded education to all of our White Plains Elementary School students. Dual Language instruction is available in three of our elementary schools and reflected in account code 2259. Teaching Assistants are utilized to provide classroom support and recess monitors provide supervision during lunch and recess.

Teaching Middle School: Eastview houses the 6th grade and Highlands houses grades 7 & 8. The middle school program is designed to meet young adolescents at the right level of balance between high expectations and support as they gradually assume increasing responsibility and independence. In these ways, it is a bridge between elementary school and high school. Students are provided a rigorous academic education with significant emphasis on their social and emotional development. Salaries include Academic Intervention Services, Art, Business Education/Technology, English, World Language, ESL, Health, Physical Education, Home & Careers, Math, Music, Science, Remedial Reading, and Social Studies.

Teaching High School (Grades 712): is a comprehensive high school that offers a broad range of opportunities for its students. This section of the budget outlines salaries for our programs in Art, Business Education/Tech, English, World Languages, Health Education, Physical Education,Mathematics,Music,Science,SocialStudiesandESL.SpecialEducation teachers, guidance counselors, psychologists, social workers,and additional support positions are listed in other budget codes. DRAFT

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Rochambeau Alternative High School (Community School): has approximately 60 students in grades 912. All courses meet the requirements for the White Plains High School Diploma.

GED/TASC Program: Students in this program benefit from their connection to the Community School along with the additional option of attaining a GED.

Other Districtwide Instructional Support: This section displays a variety of other teaching and support staff who work across multiple schools throughout the district. This includes Instructional Specialists and Student Enrichment services. Budgeted here are costs for graduate/inservice professional development credits and longevity payments per bargaining agreements. In addition, contingency positions and cost of substitutes are budgeted here.

Consultants/Contractual: Includes the cost of various educational consultants, Manhattanville tutoring program, costs for online college level math courses, Pregnancy Prevention Program, Student Assistance Program, Student Resource Officers, tuition for foster care and homeless placement of White Plains resident students in other districts.

BOCES Services: Includes textbook loan services, Arts in Education, and intensive day treatment.

Notes 1 Change in staffing FTE's are as follows: .20 PE (Hlds), .20 PE (EV), .20 ASL (HS), .20 ASL (Roch), .20 Mandarin (HS), .20 AVID (HS), .40 Music (HS), .60 Music (Hlds), .40 Tech/Ind Arts (HS) 2 Includes addition of Office Assistant FTE .5 (CS) and Office Assistant I FTE .21 (PR) 3 Reclassification of equipment funding to 1620 function to comply with Federal & State reporting requirements 4 For 202021 the District calculated funding for supplies and materials, as well as certain other expenses, on a per pupil basis. This resulted in adjustments to expense codes. In addition, for 2020 21 this includes an allocation of $25,000 for Social Emotional Learning funds (Highlands) previously provided through a grant 5 Includes reclassification to account code 2250 6 Includes reclassification of textbooks to 2010 function to comply with Federal & State reporting requirements DRAFT

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201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2250.15 Instructional Salaries $ 11,124,730 $ 11,566,325 $ (441,595) $ 10,895,225 96.15 97.35 1 A2250.16 Noninstructional Salaries 147,240 97,137 50,102 86,574 2.00 2.00 A2250.152 Teacher Assistants 5,030,273 5,169,894 (139,621) 4,843,364 120.73 120.73 2 A2250.4 Contractual And Other 783,957 768,606 15,351 635,822 A2250.45 Materials And Supplies 187,600 169,350 18,250 177,278 A2250.471 Tuition Paid To Public Schools 537,865 668,194 (130,329) 3,151,919 3 A2250.472 Tuition All Other 2,242,948 2,076,698 166,250 3 A2250.48 Textbooks 13,050 13,050 12,963 A2250.49 Boces Services 5,507,655 5,507,661 (6) 4,349,460 2250 PROGRAMS FOR STUDENTS WITH DISABILITIES 25,575,318 26,036,915 (461,597) 24,152,605 218.88 220.08

PROGRAMS FOR STUDENTS WITH DISABILITIES TOTAL $ 25,575,318 $ 26,036,915 $ (461,597) $ 24,152,605 218.88 220.08

EXPLANATORY NOTES Special Education Instructional: Students with disabilities are provided services to address their individual needs to facilitate achievement of competencies required to meet NY State Standards. Programs are developed to accommodate the educational needs of the students currently in district programs, those returning from outofdistrict placements, and those entering from preschool special classes, as well as to support students to attain the Regents standards. Teachers offer both inclusive and special education classes. Special Education programs and services comply with all federal and state mandates.

Contractual: The district contracts with service providers to address unique needs of individual students. Services include: Occupational and Physical Therapy, Behavior Intervention, and related services to parentally placed students within private schools in White Plains.

Notes 1 Includes reclassifications with Regular Education, function 2110. Changes in staffing FTE's are as follows: 1.0 FTE Integrated Coteach (RW), 1.0 ICT (RW), .20 Integrated Coteach (MAS). In addition, reclassification of consultant teacher .80 FTE and the addition of .20 FTE to create a section of Integrated Coteach 1.0 FTE (MAS) 2 Includes reclassifications with Regular Education, function 2110 3 Adjustments based on an analysis of out of district placed students; current year expenses are now being allocated between object .471 and .472 DRAFT

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201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2259.15 Instructional Salaries $ 3,330,143 $ 3,237,107 $ 93,036 $ 25.80 26.80 1, 2 A2259.4 Contractual and Other 50,045 73,030 (22,985) 2259 ENGLISH LANGUAGE LEARNERS 3,380,188 3,310,137 70,051 25.80 26.80

EXPLANATORY NOTES Programs for English Language Learners: The District offers a dual language program, in addition to providing resources for English Language Learners (ELL).

English Language Learner Programs: As a school community, we value the rich diversity of our district and we recognize the many assets that our English Language Learner / Multilingual Learner families bring to us. We work continually to provide programs and culturally responsive/relevant experiences to all students, including our English Language Learners and Multilingual Learners. The following is a brief overview of some of the English Language Learner programs offered in the district.

Dual Language: The district offers Dual Language Instruction in three of its five K5 elementary schools. Spanish Learners and English Learners work sidebyside everyday with two teachers to become proficient in both languages. All students, including English Language Learners and Multilingual Learners may continue in the program through grade 8 and take Dual Language content area courses in Math, Science, and Social Studies.

English as a New Language (ENL K12): Every school in the district has an English as a New Language program to support current and former English Language Learners and Multilingual Learners. Each school implements the program based on the New York State Department of Education’s K8 and 912 Units of Study and Staffing Requirements. Common branch teachers and content area teachers work closely with the ENL teams in each building to provide grade level, standardaligned instruction with the appropriate scaffolds for all English Language Learners and Multilingual Learners.

Seal of Biliteracy Program: All students in the district who demonstrate a high level of proficiency in both English and a second language are eligible to earn the New York State Seal of Biliteracy as graduating seniors. Each year approximately two thirds of students earning the NYS Seal of Biliteracy are either current or former English Language Learners or Multilingual Learners. The World Language department provides a rich menu of course offerings to students in grades 612 in the following languages: French, Italian, Mandarin Chinese, Spanish and American Sign Language (new program).

Notes 1 Includes 1.0 FTE for Dual Language Instructional Coach, .50 FTE (CS) and .50 FTE (EV). 2 This is a new account code per NYS for 201920. Previous yearsDRAFT expenses were reflected in account code 2110

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201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2280.49 Boces Services $ 1,343,394 $ 969,879 $ 373,515 $ 927,498 1 2280 OCCUPATIONAL EDUCATION 1,343,394 969,879 373,515 927,498

A2330.15 Instructional Salaries 489,846 469,710 20,136 277,057 2 A2330.16 Noninstructional Salaries 25,500 25,500 20,477 A2330.4 Contractual And Other 1,800 1,800 1,084 A2330.45 Materials And Supplies 3,000 2,700 300 2,778 2330 SUMMER SCHOOL/HOMEBOUND 520,146 499,710 20,436 301,396

SPECIAL SCHOOLS TOTAL $ 5,243,728 $ 4,779,726 $ 464,002 $ 1,228,894 25.80 26.80

EXPLANATORY NOTES Summer/Extended School: White Plains Public Schools has provided summer programs for middle school and high school students. At the middle school level, summer school provides an opportunity for struggling students to receive support and instruction that targets both their academic weaknesses and behaviors that interfere with academic success. At the high school level, students have the opportunity to recover credits required for graduation and to receive instruction in preparation for August Regents examinations.

BOCES Services: Includes Occupational Education Program. Currently, there are 59 seats and an waiting list. As a result, the District is providing 20 more seats for 202021.

Homebound Instruction: The District provides instruction for students in their homes if the child is unable to attend school due to medical reasons or is awaiting placement by CSE. Additionally, these tutors are utilized to teach suspended students per state requirements.

Notes 1 In 202021 the District included an allocation for 20 additional seats 2 The prior year homebound instructors salaries were reflected in account code 2110 DRAFT

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201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2610.15 Instructional Salaries $ 896,284 $ 921,960 $ (25,676) $ 881,337 9.00 9.00 A2610.16 Noninstructional Salaries 70,887 69,557 1,330 63,014 1.00 1.00 A2610.4 Contractual And Other 16,997 2,997 14,000 164 1 A2610.45 Materials And Supplies 51,950 49,939 2,011 47,419 2 A2610.46 School Library 137,740 107,422 30,318 108,044 2 A2610.49 Boces Services 239,440 199,612 39,828 181,858 2610 SCHOOL LIBRARY & AUDIOVISUAL 1,413,298 1,351,487 61,811 1,281,836 10.00 10.00

A2630.15 Instructional Salaries 175,800 3 A2630.16 Noninstructional Salaries 397,261 3 A2630.22 Computer Hardware 152,489 3 A2630.45 Materials And Supplies 197,480 162,900 34,580 127,998 2 A2630.46 Software 443,141 435,205 7,936 284,261 A2630.49 Boces Services 273,373 495,310 (221,937) 2,904,857 3 A2630.4c Contractual And Other 51,783 51,783 0 16,886 2630 COMPUTER ASSISTED INSTRUCTION 965,777 1,145,198 (179,421) 4,059,550

INSTRUCTIONAL MEDIA TOTAL $ 2,379,075 $ 2,496,685 $ (117,610) $ 5,341,386 10.00 10.00 DRAFT

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EXPLANATORY NOTES The 202021 budget reflects reclassification of certain Districtwide Technology (Computer Assisted Instruction) to Central Data Processing (function code 1680) to comply with ESSA and NYS Transparency requirements.

Instructional Media: The LongRange Plan for Technology provides computer technology for all students, teachers, and staff through a local/wide area network to enhance teaching and learning, productivity, collaboration+A145 and communication. All classrooms are equipped with classroom computer clusters, Internet access and instructional software. Whiteboard technology, presentation systems and peripheral are also available in many classrooms and school libraries for student and teacher use. The computer Assisted Instruction Program will continue to provide: Support for meeting the goal relative to 21st Century skills, and professional development for teachers and staff in accordance with the National Educational Technology Standards. Development of Technology integrated strategies for the differentiation of instruction, support for the NY State Assessments, Video Conferencing, electronic resources and whiteboard technology.

School Library and Audio Visual: The media centers throughout the district provide resources to enhance and enrich the curriculum and instruction throughout our schools. They also provide human resources, as well as books, media, materials, and equipment. The library media centers in our schools are oftentimes considered the "hubs" of the schools. Library skills fostered include, but are not limited to, research, independent study, lifelong learning, digital literacy and the use of multimedia technology. Library staffing includes school library media specialists and school library clerks. Overall, the library multimedia services contribute to theeducational program in a number of ways including, but not limited, to the following: supporting and expanding learning and instruction, using media resources in all areas of the curriculum, and instructing students and assisting staff in the use of media for their respective needs.

Notes 1 Reflects reclassification from materials and supplies object code 2 For 202021 the District calculated funding for supplies and materials, as well as certain other expenses, on a per pupil basis. This resulted in adjustments as deemed necessary. 3 Reclassification of expense to 1680 function code, for DW services DRAFT

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201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2805.16 Noninstructional Salaries $ 507,555 $ 514,612 $(7,057) $ 425,363 8.10 8.10 A2805.4 Contractual And Other 118,800 43,799 75,001 17,796 1 A2805.45 Materials And Supplies 5,500 5,002 498 5,258 2805 ATTENDANCE 631,855 563,413 68,442 448,416 8.10 8.10

EXPLANATORY NOTES Attendance: Daily attendance and periodby period attendance information is collected at the middle and high schools. Teachers collect student attendance each period for entry to our student information system, Infinite Campus. The high school attendance clerk follows up with late notices, absent notes, and notification of cut classes. This information is given to the Administration for followup. This is done to assure adherence to attendance requirements set forth by NYSED. The information gathered by monitoring class by class attendance is crucial in the implementation of proactive intervention with atrisk students.

Notes 1 Includes reclassification of services provided for residency checks for $75,000, from account code 2830

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201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2810.15 Instructional Salaries $ 2,618,728 $ 2,400,455 $ 218,273 $ 2,341,276 19.00 21.00 1 A2810.16 Noninstructional Salaries 168,916 120,111 48,805 118,020 4.40 4.40 A2810.4 Contractual And Other 26,850 26,600 250 19,054 A2810.45 Materials And Supplies 11,625 9,725 1,900 11,050 A2810.49 Boces Services 56,170 49,583 6,587 32,899 2810 GUIDANCE 2,882,289 2,606,474 275,815 2,522,300 23.40 25.40

EXPLANATORY NOTES Guidance: Counseling services are provided in elemetnary school and continues through high school. Students receive counseling on both academic and social/emotional issues. School counselors work with students both individually and in groups and attend weekly meeting with academic teachers. Counselors act as a resource on the Response to Intervention (RtI) Team and on the Committee on Special Education (CSE). Counselors conduct evening workshops with parents and students on a myriad of issues, including scheduling, college planning, financial aid, college admissions for student athletes and transition planning. Transition strategies for students are developed and implemented by counselors for students who are moving into different schools or out to college and careers. The counselors participate in various workshops and professional development. Counselors are an integral part of the character education program in the district. In summary, counselors support students by serving as liaisons to parents, teachers and administrators to best serve the interest of the student. Notes 1 Includes addition of 1.0 FTE Guidance Counselor (Highlands) and 1.0 FTE Guidance Counselor (Eastview); per Long Range Plan

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4/8/20208:09 PM 34 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2815.16 Noninstructional Salaries $ 1,683,705 $ 1,645,690 $ 38,015 $ 1,563,221 18.20 18.20 A2815.4 Contractual And Other 1,042,000 788,501 253,499 632,412 1 A2815.45 Materials And Supplies 35,580 31,351 4,229 31,279 2815 HEALTH SERVICES 2,761,285 2,465,542 295,743 2,226,912 18.20 18.20

EXPLANATORY NOTES Health Services: The department provides acute care to those students and staff who are injured or become ill, manages chronic medical conditions, including the administration of medications, maintains State mandated student health and immunization records and participates on mandated Child Study and Crisis Response Teams. Additionally, the nurses at the middle and high schools mandate the medical requirements for athletic participation. The district provides nurses in all district schools and the private school in White Plains, as mandated by Education Law. As required by law, the district provides a nurse to each of the following private schools: Stepinac, German School, Windward, Our Lady of Sorrows and The Leffell School. In the case where the private schools want more support they pay for the difference. In addition, the District is required to pay other Districts for health services for resident students attending their schools.

Notes 1 Reclassification of health services provided to in district and out of district students, students in private schools and parent placed students

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4/8/20208:09 PM 35 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2820.15 Instructional Salaries $ 1,938,499 $ 1,831,788 $ 106,711 $ 1,685,823 14.75 14.75 A2820.16 Noninstructional Salaries (1,909) A2820.45 Materials And Supplies 7,116 5,000 2,116 4,924 2820 PSYCHOLOGICAL SERVICES 1,945,615 1,836,788 108,827 1,688,838 14.75 14.75

EXPLANATORY NOTES Psychological Services: provide a wide variety of services to all students. They identify student learning and socialization difficulties, collaborate with teachers in identifying effective instructional and behavioral interventions, and assist parents in supporting the efforts of their children. They also participate in the development of prereferral intervention plans for "atrisk" students to address their needs prior to possible referral to CSE. Psychologists also offer assistance to students with learning and behavioral issues to make reasonable adjustments to programs in order to confer progress, provide mandated counseling and provide a resource for teachers in the development of alternate teaching strategies for students not progressing at expected rates. They conduct mandated testing as part of the eligibility determination for special education classification.

Notes

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4/8/20208:09 PM 36 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2825.15 Instructional Salaries 1,920,142 1,636,578 283,564 1,501,961 13.75 15.75 1 A2825.45 Materials And Supplies 7,116 1,000 6,116 868 2825 SOCIAL WORK SERVICES 1,927,258 1,637,578 289,680 1,502,829 13.75 15.75

EXPLANATORY NOTES Social Work Services: The school social worker establishes positive relationships with families as means of facilitating social and academic continuity for the students. The social worker establishes ties to other agencies in the community in order to be able to call upon their resources when the services are requested by the school or family. The school social worker maintains case management for students placed in Special Education both in the district and in CSE placements outofdistrict. The school social worker provides crisis intervention and support to students, staff and parents.

Notes 1 Includes addition of 1.0 FTE for Social Worker (High School) and 1.0 FTE Social Worker (Eastview)

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4/8/20208:09 PM 37 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2830.15 Instructional Salaries $ 2,497,843 $ 2,374,020 $ 123,823 $ 2,457,568 19.70 19.70 A2830.16 Noninstructional Salaries 371,620 295,874 75,746 273,664 4.00 5.00 1 A2830.2 Equipment A2830.4 Contractual And Other 492,150 497,748 (5,598) 78,671 A2830.45 Materials And Supplies 56,142 900 55,242 890 2 A2830.46 Software 6,000 6,000 A2830.49 Boces Services 77,250 (77,250) 3 2830 PUPIL PERSONNEL SERVICES 3,423,756 3,245,793 177,963 2,810,793 23.70 24.70

EXPLANATORY NOTES Pupil Personnel Services: Speech and language pathologists provide direct support for the language needs of all students by conducting language screenings and evaluations, providing direct service to atrisk students through Response to Intervention Services to support literacy acquisition and development, consulting with teachers and parents about speech or language concerns and participating on the Response to Intervention team.

Notes 1 Includes addition of Office Assistant II to assist in pupil personnel, funded by a reduction in BOCES services. 2 Reallocation of funds from Special Education (function 2250) to Pupil Personnel Services, and recalculation based on per pupil allocations 3 Reclassification to Special Education (function 2250) DRAFT

4/8/20208:09 PM 38 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2850.15 Instructional Salaries $ 426,702 $ 420,860 $ 5,843 $ 346,707 0.50 0.50 A2850.16 Noninstructional Salaries 5,000 5,000 4,165 1 A2850.4 Contractual And Other 55,305 52,805 2,500 44,671 A2850.45 Materials And Supplies 3,250 3,250 2850 COCURRICULAR ACTIVITIES 490,257 476,915 13,343 395,544 0.50 0.50

EXPLANATORY NOTES Cocurricular Activities: The schools within the district participate in a variety of cocurricular activities that complement the academic and social programs of the schools. Cocurricular programs include yearbook, newspaper, Math Team, performing arts productions, and many others. The programs at the middle and high school provide many opportunities for students to pursue their interests, concentrate on a visual or performing art, or engage in the pursuit of community minded projects.

Notes 1 Includes funding for chaperones for Music department events

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4/8/20208:09 PM 39 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A2855.15 Instructional Salaries $ 950,918 $ 767,629 $ 183,289 $ 692,027 1.00 2.00 1 A2855.16 Noninstructional Salaries 114,372 115,878 (1,506) 113,278 2.00 2.00 A2855.2 Equipment 40,000 25,000 15,000 A2855.4 Contractual And Other 186,502 130,761 55,741 99,996 2 A2855.45 Materials And Supplies 137,060 133,500 3,560 143,585 A2855.49 Boces Services 133,848 117,269 16,579 123,673 2855 INTERSCHOLASTIC ATHLETICS 1,562,700 1,290,037 272,663 1,172,559 3.00 4.00

PUPIL SERVICES TOTAL $ 15,625,015 14,122,538 1,502,477 12,768,191 105.40 111.40

INSTRUCTION TOTAL $ 124,569,060 $ 120,792,814 $ 3,776,245 $ 116,259,998 1,011.68 1,022.98

EXPLANATORY NOTES Interscholastic Sports: Interscholastic sports for boys and girls are part of the educational program of the White Plains City School District. They supplement the work of the physical education program and that of the intramural program. They are intended to provide an outlet for the energies of those students whose physical development and interests steer them toward more strenuous sports and who benefit physically, socially, emotionally, and mentally by participating in such sports. They also provide life learning lessons that carry over into later years. The activities promote pride and tradition and impart knowledge of good habits, health, and safety. It offers the athlete an awareness of competition. The program nurtures strong school and community bonds. The White Plains High School athletic program is highly competitive on the league and sectional levels, and our teams have a reputation for sportsmanship having earned the NYSPHAA scholar athlete team award numerous times. Stipends include funds for intramurals, announcers, timekeepers, scorekeeper, and chaperones.

Notes 1 Includes 1.0 FTE for Assistant Athletic Director, and stipents for summer program which will provide opportunity for students to do strength training, speed training, injury prevention and SAT preparation 2 Increase attributed to support strength and speed training DRAFT

4/8/20208:09 PM 40 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A5510.16a Noninstructional Salaries $ 218,602 $ 185,218 $ 33,384 $ 183,118 2.00 2.00 A5510.2 Equipment 7,500 (7,500) 1 A5510.4 Contractual And Other 41,700 47,900 (6,200) 35,882 1 A5510.45 Materials And Supplies 21,500 6,000 15,500 4,662 1 5510 DISTRICT TRANSPORTATION 281,802 246,618 35,184 223,662 2.00 2.00

A5540.4 Contract Transportation 10,394,917 9,995,095 399,822 8,550,502 2 5550 CONTRACT TRANSPORTATION 10,394,917 9,995,095 399,822 8,550,502

PUPIL TRANSPORTATION TOTAL $ 10,676,719 $ 10,241,713 $ 435,006 $ 8,774,163 2.00 2.00

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4/8/20208:09 PM 41 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

EXPLANATORY NOTES Transportation Office: The Transportation Supervisor's office includes the supervisor and one assistant. The supervisor is responsible for overseeing district operations to assure that all of our students receive the safest possible transportation, offering a readily accessible means for transportation problems to be resolved, and ensuring compliance with NYSED, DMV, DOT regulations.

Contract Transportation: The White Plains City School District provides transportation through a contract bus company (National Express) to all students in Kindergarten through fifth grade who reside more than onehalf mile from their school and in sixth through twelfth grade who reside more than one mile from their school. All special education and disabled students are provided transportation as required by their Individual Education Plan, as are students who attend BOCES Occupational Education programs. In accordance with state law, students who attend private and parochial schools located within the City of White Plains are transported according to White Plains Public School mileage requirements.

For 201920, it is anticipated that the District's provider will continue to transport 6,400 public and private school students with a new threeyear contract commencing July 1, 2019 through June 30, 2022, at an increase cost of the lesser of 2% or the consumer price index, as stipulated by Education Law for a total anticipated cost for the three years is $25,817,285.

Notes 1 Includes reallocation of various items, i.e. postage and other miscellaneous items, to supplies and materials object .450 2 Includes additional bus for Occupational Education Program $75,000, in addition to contractual increases and transportation for additional athletics team trips (approx 50 trips)

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4/8/20208:09 PM 42 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A9010.8 State Retirement $ 2,694,425 $ 2,581,800 $ 112,625 $ 1,898,490 A9020.8 Teachers' Retirement 12,063,842 11,563,842 500,000 9,695,221 A9030.8 Social Security 9,458,508 9,108,508 350,000 7,808,221 A9040.8 Workers' Compensation 749,000 749,000 739,594 A9045.8 Life Insurance 140,000 140,000 101,440 A9050.8 Unemployment Insurance 120,000 120,000 45,151 A9060.8 Hospital, Medical And Dental 30,464,256 29,867,208 597,047 25,905,280 A9070.8 Union Welfare Benefits 1,028,050 1,040,150 (12,100) 968,800 A9089.8 Other 20,000 7,000 13,000 442,531 EMPLOYEE BENEFITS TOTAL $ 56,738,081 $ 55,177,508 $ 1,560,572 $ 47,604,727

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4/8/20208:09 PM 43 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

EXPLANATORY NOTES Employees' Retirement (ERS): The contribution to the New York State Employees' Retirement System is based on wages paid to noncertificated staff of the District. The average contribution rate for 201920 was 14.6% and the average contribution for 202021 will remain flat. There is an increase in the budgeted expenditures based on increases in salaries.

Teachers' Retirement (TRS): The District's contribution to the New York State Teachers' Retirement System is based on wages paid to instructional/certificated personnel. The contribution level is determined annually by the Teachers' Retirement System. The District pays its contribution based on the current year's salaries (Full Accrual). For 201920, the contribution rate was 8.86%. For 202021, the contribution rate is estimated at 9.53%, which represents a 7.56% increase in rate.

Social Security/Medicare: A payroll tax in the form of a contribution shared by the employer and the employee is 7.65% for calendar year 2020 based on projected salaries.

Workers' Compensation: The policy provides coverage for the liability imposed upon the District for an actual injury sustained by an employee engaged in the work of the employer. The District is part of a selffunded Workmen's Compensation Program with the other school districts in the County. Premiums for 20202021 are based on an actuarial study indicating the change in funding from 201920 is due to the District's loss experience, the group's loss experience, payroll, and benefit costs.

Life Insurance/Disability: This includes premium payments for insurance policies for certain staff based on contractual agreements.

Unemployment Insurance: This is an estimate based on the current year's expense.

Health Insurance: This includes coverage provided by the District for hospital and medical insurance, on an individual or family basis, in accordance with contractual agreements with employees and retirees at the time of retirement. For 202021, the blended premium increase is an estimated 3.0%.

Dental Insurance: The District is selfinsured and has a plan administrator. Estimate is based on trend analysis of utilization of the plan.

Health Reimbursement: According to contractual agreements with certain staff, staff can opt out of receiving health coverage and receive a set stipend.

Welfare Fund: The fund is administered by the Teacher's union and provides members additional life insurance coverage, legal services, and reimbursement of medical copays. The District contributes $1,450 per teacher FTE. Notes DRAFT

4/8/20208:09 PM 44 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A9711.6 Serial Bonds Principal $ 6,100,000 $ 6,100,000 $ $ 5,830,000 A9711.7 Serial Bonds Interest 2,811,375 2,811,375 3,077,425 9711 DEBT PAYMENTS 8,911,375 8,911,375 8,907,425

A9785.6 Installment Purchase Debt Principal 764,945 (764,945) 736,190 1 A9785.7 Installment Purchase Debt Interest 220,989 (220,989) 249,744 1 9785 ENERGY PERFORMANCE CONTRACT 985,934 (985,934) 985,934

DEBT SERVICE TOTAL $ 8,911,375 $ 9,897,309 $ (985,934) $ 9,893,359

EXPLANATORY NOTES Serial Bond School Construction Principal and Interest payments: This item represents the payments due on two Serial Bonds issued by the District.

Energy Performance Capital Lease Principal and Interest payments: This represents the payments due on a 15 year lease Energy Performance Contract, as authorized by New York State Education Department. The District plans to pay off the outstanding balance of $5.3m as of June 30, 2020, thereby saving the District approximately $1m in Debt Service and $1m in Tax Levy.

Notes 1 Decrease attributed to the early pay down of installment purchase debt DRAFT

4/8/20208:09 PM 45 Appropriation Detail WHITE PLAINS CITY SCHOOL DISTRICT GENERAL FUND - APPROPRIATIONS

201920 202021 2020 21 2018 19 Modified Proposed Account Description Proposed Budget 2019 20 Budget Dollar Change Expenditures FTE FTE Notes

A9901.93 Transfer To School Lunch Fund $ 50,000 $ $ 50,000 $ 19,719 A9901.95 Transfer To Special Aid Fund 350,000 350,000 325,210 A9950.9 Transfer To Capital Fund 10,000,000 9900 TRANSFERS 400,000 350,000 50,000 $ 10,344,929

TRANSFERS TOTAL $ 400,000 $ 350,000 $ 50,000 $ 10,344,929

UNDISTRIBUTED TOTAL $ 66,049,456 $ 65,424,818 $ 624,638 $ 67,843,015

GENERAL FUND APPROPRIATIONS TOTAL $ 233,244,050 $ 226,588,509 $ 6,655,541 $ 222,022,880 1,151.25 1,168.05

EXPLANATORY NOTES Transfers to School Lunch Fund: In accordance with the law, the School Lunch Fund can not incur a negative balance for uncollected funds and the General Fund fund is required to reimburse the School Lunch Fund for any uncollected meal charges. The District pursues uncollected charges continually. Transfers to Special Aid Fund Summer School Handicap/Blind & Deaf: The District is mandated to provide a Summer Handicapped program for students with disabilities under Section 4408 of Education Law. The program is supported 80% through State Aid and 20% by the District. For 202021, projections are based on the projected number of CSE/IEP referrals to the program.

Transfers to Capital Fund: Every five years, the district is mandated to have a Building Condition Survey performed by a licensed architect or engineer. For 201819 these funds are reflected within account 1620 of the operating budget, since the majority of the work required to be done represents repairs and maintenance to the buildings. DRAFT

4/8/20208:09 PM 46 Appropriation Detail 2020-2021 PROPOSED BUDGET ADMINISTRATIVE - PROGRAM- CAPITAL COMPONENTS

20202021 20192020 ACCOUNT PROPOSED CATEGORY ADOPTED CATEGORY FUNCTION DESCRIPTION CODE BUDGET ADMINISTRATION PROGRAM CAPITAL BUDGET ADMINISTRATION PROGRAM CAPITAL

Board of Education 1010 $ 40,000 $ 40,000 $ 33,566 $ 33,566

District Clerk 1040 195,019 195,019 127,635 127,635

District Meeting 1060 37,750 37,750 21,750 21,750

Chief School Administrator 1240 426,140 426,140 415,378 415,378

Business Administration 1310 1,125,079 1,125,079 1,218,617 1,218,617

Auditing 1320 155,000 155,000 145,000 145,000

Treasurer 1325 124,708 124,708 122,990 122,990

Tax Collector 1330 40,000 40,000 40,000 40,000

Purchasing 1345 194,248 194,248 183,582 183,582

Legal Services 1420 400,000 160,000 240,000 385,000 154,000 231,000

Personnel 1430 894,246 894,246 955,196 955,196

Records Management 1460 93,430 93,430 83,116 83,116

Public Information 1480 359,985 35,999 323,987 219,226 21,923 197,303

Operations & Maintenance & Security 1620/1621/1622 18,590,940 18,590,940 17,588,261 17,588,261

Other Central Services 1670/1680 6,005,624 600,562 5,405,062 5,533,803 553,380 4,980,422

Unallocated Insurance 1910 873,355 807,941 65,414 798,433 736,134 62,299

School Associaton Dues 1920 30,000 30,000 30,000 30,000

Assessments 1950 445,000 445,000 396,900 396,900

Refunds on Real Property Taxes 1964 775,000 775,000 775,000 775,000

BOCES Administrative & Facilities Charges 1981 1,143,291 923,532 219,759 1,055,712 844,005 211,707

Curriculum Development & Supervision 2010 2,737,066 2,090,877 646,189 2,224,089 2,020,050 204,039 Supervision 2020 DRAFT 5,170,785 4,820,842 349,943 4,785,853 4,557,916 227,937

4/8/20208:09 PM 47 AdministrativeProgramCapital Components Research, Planning & Evaluation 2060 279,919 106,166 173,753 315,294 145,859 169,435

Staff Development 2070 684,150 684,150 526,582 526,582

Teaching Regular School 2110 66,874,004 66,874,004 65,745,907 65,745,907

Programs for Students with Disabilities 2250 25,575,318 25,575,318 26,042,915 26,042,915

English Language Learners 2259 3,380,188 3,380,188 3,310,137 3,310,137

Summer School/Extended School Year 2320 1,863,540 1,863,540 1,469,589 1,469,589

School Library & Audio Visual 2610 1,413,298 1,413,298 1,351,487 1,351,487

Computer Assisted Instruction 2630 965,777 965,777 898,423 898,423

Attendance 2805 631,855 631,855 563,413 563,413

Guidance 2810 2,882,289 2,882,289 2,606,474 2,606,474

Health Services 2815 2,761,285 2,761,285 2,465,542 2,465,542

Psychological Services 2820 1,945,615 1,945,615 1,836,788 1,836,788

Social Worker 2825 1,927,258 1,927,258 1,637,578 1,637,578

Speech & Language 2830 3,423,756 3,423,756 3,245,793 3,245,793

CoCurricular Activities 2850 490,257 490,257 476,915 476,915

Interscholastic Athletics 2855 1,562,700 1,562,700 1,290,037 1,290,037

Transportation 5510/5540 10,676,719 10,676,719 10,241,773 10,241,773

Employee Benefits 9000 56,738,082 5,021,862 47,722,792 3,993,428 55,177,448 4,837,786 46,563,998 3,775,664

Debt Service 9700 8,911,375 8,911,375 9,897,309 9,897,309

Interfund Transfers 9901 400,000 400,000 350,000 350,000 $ 233,244,050 $ 17,923,400 $ 182,385,148 $ 32,935,502 $ 226,588,509 $ 17,247,882 $ 176,695,785 $ 32,644,842 233,244,050 Percent of Total Budget 100% 7.69% 78.19% 14.12% 100% 7.61% 77.98% 14.41%

Administrative Ratio:

Administrative $ 17,923,400 = 8.95% $ 17,247,882 = 8.89% Administrative + Program $ 200,308,549 $ 193,943,667

The law requires school districts to prepare the annual budget in three components : an administrative component, a program component and a capital component. In a contingent budget, the administrative component must not exceed the lesser of the percent of the administrative component in the prior year's budget (exclusive of the capital component)DRAFT or the percent the administrative component comprised in the last defeated budget (exclusive of the capital component).

4/8/20208:09 PM 48 AdministrativeProgramCapital Components DEBT SERVICE 20192020 THROUGH 20322033 WITH PAYOFF OF ENERGY PERFORMANCE CAPITAL LEASE EXISTING DEBT: NET MATURITY DATED ISSUED INTEREST ISSUE AMOUNTS PAYMENT DATES Description CALL DATES DATES RATE

SERIAL BONDS:

8/3/2016 6/5/2032 1.12% $ 50,535,000 May P+I, Nov. I Refunding 2008/2009 5/15/2024

8/3/2016 6/15/2026 1.26% $ 37,685,000 June P+I, Dec. I Redeemed BANS No recall date

Capital Lease

6/21/2010 4/21/2026 3.85% $ 10,850,000 Qtrly P+I Energy Perfomance Payoff Contract 6/30/2020

DEBT SERVICE PAYMENT SCHEDULE as of June 30, 2020:

TOTAL PRINCIPAL SCHOOL YEAR PRINCIPAL INTEREST & INTEREST

20202021 6,425,000 2,506,375 8,931,375

20212022 6,745,000 2,185,125 8,930,125

20222023 7,095,000 1,847,875 8,942,875

20232024 7,465,000 1,493,125 8,958,125

20242025 7,805,000 1,161,825 8,966,825

20252026 through 20292030 23,825,000 2,263,025 26,088,025

20302031 and thereafter 5,230,000 152,300 5,382,300 $ 64,590,000DRAFT$ 11,609,650 $ 76,199,650

4/8/20208:09 PM 49 Debt Service WHITE PLAINS CITY SCHOOL DISTRICT BUDGET 20202021 CHANGES IN GRADE ENROLLMENT (without new housing developments)

Actual Projected GRADE 201516 201617 201718 201819 201920 202021 202122 202223 202324 202425

K515530544 517 524 528 486 513 512 511 1494 529 509 540 521 522 526 485 511 510 2542 484 528 490 530 511 512 516 476 501 3 522 517 488 519 507 532 512 513 517 477 4 543 513 537 482 533 510 536 516 517 521 5 495 545 530 541 496 540 517 543 523 524 SC Elementary 157 158 140 150 105 105 99 101 99 91 6 537 470 531 524 542 487 530 507 533 513 7 513 541 465 526 528 543 488 531 508 534 8 473 516 549 463 515 526 541 486 529 506 SC Middle School 106 92 96 83 87 66 69 58 60 61 9482 491 532 566 492 533 545 560 503 548 10 468 472 475 506 533 473 512 524 538 484 11 447 445 476 462 480 517 459 497 508 522 12 461 437 453 482 465 482 520 461 499 511 SC High School 164 154 138 129 150 169 161 124 116 100 Alt. High School/SC 135 116 133 125 106 106 106 103 103 103 Total K12 7,054 7,010 7,124 7,105 7,114 7,150 7,119 7,038 7,052 7,017 OutPlaced 97 81 74 60 57 59 59 58 58 58 Total Enrollment 7,151 7,091 7,198 7,165 7,171 7,209 7,178 7,096 7,110 7,075 CHANGE 8 (60) 107 (33) 6 44 (31) (82) 14 (35) % Change 0.11% 0.84% DRAFT1.51% 0.47% 0.08% 0.61% 0.43% 1.14% 0.20% 0.49%

4/8/2020 50 Enrollment ENROLLMENT: 201516 Projected through 20242025

100%

90%

80%

70%

60% 7,198 7,075 7,151 7,091 7,165 7,171 7,209 7,178 7,096 50% 7,110

40%

30%

20%

10%

0% 201516 201617 201718DRAFT 201819 201920 202021 202122 202223 202324 202425

4/8/2020 51 Enrollment STATISTICAL DATA

Enrollment * Building Space Schools 201920 202021 in Square Feet+

Elementary 3,216 3,248 454,497 Middle 1,672 1,622 384,321 High 2,120 2,174 401,300 Rochambeau 106 106 92,218 Education House 26,985 7,114 7,150 1,359,321

SCHOOL BUDGET DATA

Adopted Assessed Year Enrollment ** Budget $ Change % Chg. Tax Levy $ Change % Chg. Valuation $ Change % Chg. Tax Rate $ Change % Chg.

1011 7,023$ 183,533,896 $ (2,244,253) 1.21%$ 151,278,988 $ 3,526,678 2.39% 282,959,004 (3,852,994) 1.34% $ 534.63 $ 19.48 3.78%

1112 7,056$ 185,536,466 $ 2,002,570 1.09%$ 153,575,730 $ 2,296,742 1.52% 279,791,432 (3,167,572) 1.12% $ 548.89 $ 14.26 2.67%

1213 7,196$ 188,822,000 $ 3,285,534 1.77%$ 156,756,340 $ 3,180,610 2.07% 277,201,510 (2,589,922) 0.93% $ 565.50 $ 16.61 3.03%

1314 7,143$ 193,400,000 $ 4,578,000 2.42%$ 162,914,780 $ 6,158,440 3.93% 279,342,669 2,141,159 0.77%$ 583.21 $ 17.71 3.13%

1415 7,143$ 199,900,000 $ 6,500,000 3.36%$ 167,062,666 $ 4,147,886 2.55% 278,335,896 (1,006,773) 0.36% $ 600.22 $ 17.01 2.92%

1516 7,151$ 205,800,000 $ 5,900,000 2.95%$ 170,564,841 $ 3,502,175 2.10% 277,910,115 (425,781) 0.15% $ 613.74 $ 13.52 2.25%

1617 7,091$ 208,750,000 $ 2,950,000 1.48%$ 170,975,098 $ 410,257 0.24% 277,732,335 (177,780) 0.06% $ 615.61 $ 1.87 0.30%

1718 7,198$ 214,135,854 $ 5,385,854 2.58%$ 176,975,345 $ 6,000,247 3.51% 282,420,633 4,688,298 1.69% $ 626.64 $ 11.03 1.79%

1819 7,165$ 218,593,020 $ 4,457,166 2.08%$ 183,020,060 $ 6,044,715 3.42% 283,902,114 1,481,481 0.52% $ 644.66 $ 18.02 2.88%

1920 7,167 $ 226,588,509 $ 7,995,490 3.66%$ 189,320,203 $ 6,300,144 3.44% 283,754,599 (147,515) 0.05% $ 667.20 $ 22.54 3.50%

2021 7,209$ 233,244,050 $ 6,655,540 2.94%$ 194,838,558 $ 5,518,355 2.91% 285,199,084 1,444,485 0.51% $ 683.17 $ 15.97 2.39% + Per Building Condition Survey Report * Does not include Out of District Students ** Per Demographic Analysis, includes Out of District Students DRAFT

4/8/20208:09 PM 52 Statisical Data WHITE PLAINS CITY SCHOOLS 2020-2021 STAFFING POSITION REPORT

Program Code Description 20192020 20202021 Change

1110 Kindergarten 25.00 25.00 1120 Grades 15 125.00 125.00 1120 Building Support Grades K5 Aides 3.00 3.00 1120 Building Support Grades K5 Clerical 7.79 8.50 0.71 1130 Building Support Grades 612 Clerical 20.00 20.00 1210 Art 20.80 21.00 0.20 1310 Business Education 2.00 2.00 1350 Computer Science 1.00 1.00 1351 Technology 5.00 5.00 1410 English 43.90 43.90 1440 AVID 2.20 2.40 0.20 1450 ESOL 25.80 25.80 1452 Dual Language 1.00 1.00 1460 Foreign Language (LOTE) 29.40 30.00 0.60 1510 Health 6.00 6.00 1530 Career Skills 1.00 1.00 1580 Technology 4.00 4.40 0.40 1610 Enrichment 6.00 6.00 1620 Math 41.20 41.20 1660 Music 26.00 26.00 1750 Physical Education 23.56 23.56 1750 Physical Education Clerical Support 2.00 2.00 1780 ELA Reading 15.80 15.80 1781 ELA Instr Specialist 11.00 11.00 1800 Learning Strategies 7.90 7.90 1800 Learning Strategies Special Education 6.00 6.00 1810 Science 43.40 43.40 1880 Social Studies 34.60 34.60 1993 CoCurricularDRAFT1.00 1.00

4/8/20208:09 PM 53 Staffing Position Report 1995 Interscholastic 1.00 2.00 1.00 1995 Interscholastic Support Staff 2.00 2.00 2250 Special Education 90.15 91.35 1.20 2250 Special Education Teaching Assistants 116.73 116.73 2250 Special Education Aides 2.00 2.00 2900 Contingency Teacher Regular Education 7.00 7.00 2901 Contingency Teaching Assistant Special Educatio 4.00 4.00 3110 Guidance 19.00 21.00 2.00 3110 Guidance Support Staff 4.40 4.40 3250 Instructional Media 9.00 9.00 3250 Instructional Media Support Staff 1.00 1.00 3310 Psychological Services 14.75 14.75 3410 Research, Testing & Evaluation 0.25 0.25 3410 Research, Testing & Evaluation Support Staff 0.70 0.70 3510 Social Worker Services 13.75 15.75 2.00 3610 Speech & Language Services 14.20 14.20 3811 Pupil Services 5.00 5.00 2250 Pupil Services Support Staff 7.00 8.00 1.00 3812 Attendance 8.10 8.10 3813 Medical Services Nurses 18.20 18.20 3910 Building Management 25.00 25.00 3910 Building Management Support Staff 9.00 9.00 3910 Teaching Assistants Regular Education 100.80 100.80 4000 Security 23.57 26.57 3.00 4510 District Management 13.75 13.75 4510 District Management Support Staff 25.80 26.20 0.40 4710 Facilities & Operations 85.00 87.50 2.50 4810 Transportation 2.00 2.00 Food Service 24.88 24.88

Total District Staff 1,187.37 1,204.58 17.21

A Fund 1,151.25 1,168.06 16.81 C Fund 24.88 24.88 F Fund 11.25 11.65 0.40 Total all FundsDRAFT1,187.37 1,204.58 17.21

4/8/20208:09 PM 54 Staffing Position Report WHITE PLAINS CITY SCHOOL DISTRICT

LAND HOLDINGS

LOCATION ACREAGE*

Church Street 14.30 George Washington 6.50 Mamaroneck Avenue 4.37 Post Road 3.50 Ridgeway 13.70 Highlands 9.90 Ralph Field 2.50 Eastview 13.50 High School 70.44 Rochambeau 4.00 Education House 4.90

TOTAL ACREAGE 147.61

* Per Tax Roll DRAFT

4/8/20208:09 PM 55 Landholdings GLOSSARY

This Glossary contains definitions of terms used in this guide and such additional terms as seem necessary to common understandings concerning financial accounting procedures for schools. Several terms that are not primarily financial accounting terms have been included because of their significance for school financial accounting. The glossary is arranged alphabetically with appropriate crossreferencing where necessary.

Accounting System: The total structure of records and procedures which discover, record, classify, and report information on the financial position and operations of a school district or any of its funds, balanced account groups and organizational components. Accrual Accounting: Revenues are recognized when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Appropriation: A legal authorization to incur obligations and to make expenditures for specific purposes. Assessed Valuation: A valuation set upon real or other property by a government as a basis for levying taxes. BoardDocs: A Cloudbased board manangement solution which digitizes Board documents for municipalities, school districts and other public governing bodies. Board of Education: A school board is a corporate body that oversees and manages a public school district’s affairs, personnel, and properties. Bond: A written promise, generally under seal, to pay a specific sum of money, called the face value, at a fixed time in the future, called the date of maturity and carrying interest at a fixed rate, usually payable periodically. The difference between a note and a bond is that the latter usually runs for a longer period of time and requires greater legal formality. Bond Anticipation Note: A bond anticipation note represents a shortterm obligation with a maximum maturity of one year. The obligation can be renewed each year up to five years and paid off or it can be used in anticipation of the issuance of serial bonds. Bonds Issued: Bonds sold. Bonds Payable: The face value of bonds issued and unpaid. Budget: The planning document for each school providing management control over expenditures in general fund, special revenue fund and capital fund. Budget Calendar: The schedule of key dates used in the preparation and adoption of the Annual Budget. Budgetary Control: The control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Buildings: A fixed asset account that reflects the acquisition value of permanent structures used to house persons and property owned by the local education agency. If buildings are purchased or constructed, this amount includes the purchase contract price of all permanent buildings and fixtures attached to and forming a permanent part of such buildings. If buildings are acquired by gift, the account reflects their appraised value at the time of acquisition. Cash Management: The management of cash necessary to pay for government services while investing temporary cash excesses in order to earn interest revenue. Cash management refers to the activities of forecasting the inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and maintaining banking relationships, and investing funds in order to achieve the highest interest and return available for temporary cash balances without jeopardizing principal. Chart of Accounts: A list of accounts systematically arranged, applicable to a specific concern, giving account names and numbers. A chart of accounts, accompanied by descriptions of their use and of the general operation of the books of account, becomes a classification or manual of accounts: a leading feature of a system of accounts. Classification, Object: As applied to expenditures, this term has reference to an article or service received; for example, salaries, employee benefits or supplies. Coding: A system of numbering, or otherwise designating, accounts, entries, invoices, vouchers, etc. in such a manner that the symbol used reveals quickly certain required information. Committee on Special Education: The primary function of the committee on special education (CSE) is to identify, evaluate, review the status of, and make recommendations concerning the appropriate educational placement of each schoolage child with a disability, or thought to have a disability, who resides within the student’s home district. Contingency Budget: If the budget is defeated the district can go to a contingency budget or present a second budget for a vote. If the second budget is defeated, the district must go on a contingency budget which includes only ordinary contingent expenses with the district held at a levy amount equal to the previous year's levy. DRAFT

4/8/20208:09 PM 56 Glossary Common Core Learning Standards: The Common Core State Standards are intended to provide a clear consistent understanding of what students are expected to learn at each grade level throughout the school year. The standards are designed to be robust and relevant to the real world, and to provide teachers with a guideline of what skills and knowledge students need so that they can prepare students for future success. Contracted Services: Services rendered by private firms, individuals, or other governmental agencies. Examples include utilities and maintenance agreements. Debt: An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of local education agencies include bonds, warrants and notes, etc. Debt Limit: The maximum amount of general obligation debt which is legally permitted. The State of New York mandates that outstanding debt on bonds is not to exceed 10% of the full valuation of the taxable real property in the district. Debt Service: Expenditures for repayment of bonds, notes and other debt. Employee Benefits: Amounts paid by the school system on behalf of employees; these amounts are not included in the gross salary, but are over and above. Such payments are, in a sense, overhead payments. They are part of the cost of salaries and benefits. Examples are: (a) group health and life insurance, (b) contribution to employee retirement, (c) Social Security, and (d) Workers' Compensation. Encumbrance: The commitment of budgeted funds to purchase an item or service. To encumber funds means to set aside or commit funds for a future expenditure. Equipment: Fixed assets which have a determined dollar value of more than $500 and have a useful economic life of more than one year. E.S.S.A.: Every Student Succeeds Act, which requires public reporting of spending at the building level (location). It is a school by school transparency requirement. Expenditure: Decreases in net financial resources. Expenditures involve current operating expenses requiring the present or future use of net current assets, debt service, capital outlay, intergovernmental grants, entitlements and shared revenue. Fiscal Year: White Plains City School District begins and ends its fiscal year July 1 June 30. FTE Employee (Full Time Equivalence): The amount of employed time required in a parttime position expressed in proportion to that required in a fulltime position, with 1.0 representing one fulltime position. It is derived by dividing the amount of employed time in the part time position by the amount of employed time required in a corresponding fulltime position. Fund: An accounting entity that has a set of selfbalancing accounts that records all financial transactions for specific activities of government functions. Seven commonly used funds in public accounting are: general fund, special revenue funds, debt service funds, capital funds and trust and agency funds. Fund Balance: The excess of assets of a fund over its liabilities and reserves. During the fiscal year prior to closing, it represents the excess of the fund's assets and estimated revenues for the period over its liabilities, reserves and appropriations for the period. General Fund: Fund used to account for all financial resources except those required to be accounted for in other funds. General Obligation Bonds: Bonds issued to finance major projects with resources from tax collection to repay debt. This type of bond is backed by the full faith, credit and taxing power of the government. Generally Accepted Accounting Principles (GAAP): Uniform minimum standards for financial accounting and recording encompassing the conventions, rules and procedures that define generally accepted accounting principles. Goal: A statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless. Individualized Education Program (IEP): An IEP is a written statement outlining the plan for providing an educational program for a disabled student based on the unique needs of that student. Instruction: The activities dealing directly with the teaching of students or improving the quality of teaching. An object of expenditure related to amounts paid for the acquisition of devices, content materials, methods or experiences used for teaching and learning purposes. These include printed and non printed sensory materials. InterFund Transfers: Amounts transferred from one fund to another fund. Levy: (Verb) To impose taxes or special assessments. (Noun) The total of taxes or special assessments imposed by a governmental unit. LongRange Plan (LRP): MultiYear LongRange Planning (LRP) is a valuable tool used to provide insight for the Board of Education to make critical loDRAFTngterm decisions to ensure fiscal stability.

4/8/20208:09 PM 57 Glossary Longterm Debt: Debt with a maturity of more than one year after the date of issuance. Maintenance, Plant (Plant Repairs and Repairs and Replacements of Equipment): Those activities which are concerned with keeping the grounds, buildings, and equipment at their original condition of completeness or efficiency, either through repairs or by replacements of property (anything less than replacement of a total building). Materials and Supplies: Expendable materials and operating supplies necessary to conduct departmental operations. OnetoOne Aides: OnetoOne Aides are provided to individual students based upon the requirements of the student’s IEP (individual education plan) that is established by the student’s home district’s Committee on Special Education. When a onetoone aid is required, the cost of the aid is provided for by a separate rate established by the State Education Department. Payment in Lieu of taxes (PILOT): Represents organizations that have financial arrangements with the Industrial Development Organization. As a result of this arrangement, the assessment for these properties are removed from the tax rolls and the taxes are then paid directly to the School District.

Property Tax: Tax levied on the assessed value of real property. Pupil Transportation Services: Consists of those activities involved with the conveyance of pupils to and from school activities, as provided by state law, including transportation to private and parochial schools. Includes trips between home and school or trips to school activities. Reserve for Encumbrances: A reserve representing the designation of a portion of a fund balance to provide for unliquidated encumbrances. Response to Intervention: Is a multitiered, problem solving approach that identifies general education students struggling in academic and behavioral areas early and provides them with systematicallyapplied strategies and targeted instruction at varying levels of intervention. NYSED Memo, April 2008.

School Funding Transparency Report: Beginning with the 20182019 school year, Education Law 3614 requires school districts to submit to the Commissioner a detailed statement of the total funding allocation for each school in the district for the upcoming school budget year. School Plant: The site, buildings, and equipment constituting the physical facilities of the district. Special Education: Consists of direct instructional activities designed to deal with the following exceptionalities: (a) physically handicapped, (b) emotionally and/or socially handicapped, (c) compensatory education, etc. Surplus Appropriation (Appropriated Fund Balance): Money appropriated from previous year's fund balance. Tax Anticipation Note: A Tax Anticipation Note represents a shortterm obligation, no longer than a year, in anticipation of tax revenue that will be collected. The District maintains a TAN in order to maintain a stable cash flow throughout the fiscal year. Tax Levy Cap: Chapter 97 of the Laws of 2011 created a new property tax cap which restricts tax levy increases for local governments, most school districts (except the Big Five fiscally dependent city school districts) and other smaller independent entities such as library, fire or water districts to no more than 2 percent, or the rate of inflation, whichever is lower. Localities can override the cap with a 60 percent vote either by their local governing body or, in the case of a school district, by the voting public. Exemptions from the cap include some pension cost increases, certain large legal expenses (tort actions), and the local share of capital expenditures. VOIP: Voice Over Internet Protocols DRAFT

4/8/20208:09 PM 58 Glossary 202021 Property Tax Report Card

662200 - DISTRICT NAME Contact Person: Ann Vaccaro-Teich, Assistant Superintendent for Business Budgeted Proposed Budget

Telephone Number: 914-422-2064 2019-20 2020-21 (A) (B)

Total Budgeted Amount, not Including Separate Propositions $ 226,588,509 $ 233,244,050

1 A. Proposed Tax Levy to Support the Total Budgeted Amount 189,320,203 194,838,558

B. Tax Levy to Support Library Debt, if Applicable - -

2 C. Tax Levy for Non-Excludable Propositions, if Applicable - -

D. Total Tax Cap Reserve Amount Used to Reduce Current Year Levy, if Applicable - -

E. Total Proposed School Year Tax Levy (A + B + C - D) 189,320,203 194,838,558

F. Permissible Exclusions to the School Tax Levy Limit 5,145,716 3,913,106

3 G. School Tax Levy Limit , Excluding Levy for Permissible Exclusions 184,174,487 190,925,452

H. Total Proposed School Year Tax Levy, Excluding Levy to Support Library Debt and/or 184,174,487 190,925,452 Permissible Exclusions (E - B - F + D)

2 I. Difference: (G - H); (negative value requires 60.0% voter approval) - -

Public School Enrollment 7,171 7,209

Consumer Price Index 1.81%

1 Include any prior year reserve for excess tax levy, including interest. 2 Tax levy associated with educational or transportation services propositions are not eligible for exclusion under the School Tax Levy Limit and may affect voter approval requirements. 3 For 2020-21, includes any carryover from 2019-20 and excludes any tax levy for library debt or prior year reserve for excess tax levy, including interest.

Actual Estimated 2019-20 2020-21 (Actual June 30, 2019) (est. June 30, 2020) (D) (E) Adjusted Restricted Fund Balance $ 85,304,968 $ 85,211,645

Assigned Appropriated Fund Balance 3,487,095 1,000,000

Adjusted Unrestricted Fund Balance 9,063,540 9,329,762

Adjusted Unrestricted Fund Balance as a Percent of the Total Budget 4.00% 4.00%

Intended Use of the 6/30/20 Estimated Ending Reserve Type/Name Reserve Description * 3/31/20 Actual Balance Reserve in the 2020-21 Balance School Year

To pay the cost of any object or purpose for which bonds may be $10.0 million is proposed Capital $ 12,458,515 $ 18,519,166 issued. to be used in 2020-21

Repair To pay the cost of repairs to capital improvements or equipment.

Workers’ Compensation To pay for Workers Compensation and benefits.

To pay the cost of reimbursement to the State Unemployment Unemployment Insurance Insurance Fund.

For the gradual use of the proceeds of the sale of school district Reserve for Tax Reduction real property.

To cover debt service payments on outstanding obligations Mandatory Reserve for Debt (bonds, BANS) after the sale of district capital assets or Service improvements.

Insurance To pay liability, casualty, and other types of uninsured losses.

To establish and maintain a program of reserves to cover Property Loss property loss.

To establish and maintain a program of reserves to cover liability Liability claimsDRAFT incurred.

To fund the cost of court Tax Certiorari To establish a reserve fund for tax certiorari settlements 57,116,179 60,494,278 orders for tax certioraris

Reserve for Insurance To account for unexpended proceeds of insurance recoveries at Recoveries the fiscal year end.

To pay for compensated EBALR – Employee Benefit For the payment of accrued ‘employee benefits’ due to employees 3,531,675 3,833,775 absences per bargaining Accrued Liability upon termination of service. unit agreements To fund employer retirement contributions to the State and Local $1,000,000 will be Retirement Contribution Employees’ Retirement System and Teacher's Retirement 2,149,140 2,153,627 appropriated to fund System increase in TRS costs

Other Reserve Non-spendable Fund Balance - Advance 210,799 210,799 Advance to be collected School District Budget Notice

Budget Adopted Budget Proposed for the Contingency Budget for the Overall Budget Proposal for 2019-20 School Year 2020-21 School Year 2020-21 School Year *

Total Budgeted Amount, Not Including Separate Propositions $ 226,588,509 $ 233,244,050 $ 227,725,695

Increase/Decrease for the 2020-21 School Year $ 6,655,541 $ 1,137,186

Percentage Increase/Decrease in Proposed Budget 2.94% 0.50%

Change in the Consumer Price Index 1.81%

A. Proposed Levy to Support the Total Budgeted Amount $ 189,320,203 $ 194,838,558

B. Levy to Support Library Debt, if Applicable - -

C. Levy for Non-Excludable Propositions, if Applicable ** - -

D. Total Tax Cap Reserve Amount Used to Reduce Current Year Levy - -

E. Total Proposed School Year Tax Levy (A + B + C - D) $ 189,320,203 $ 194,838,558 $ 189,320,203

F. Total Permissible Exclusions $ 5,145,716 $ 3,913,106

G. School Tax Levy Limit, Excluding Levy for Permissible Exclusions $ 184,174,487 $ 190,925,452

H. Total Proposed School Year Tax Levy, Excluding Levy to Support Library Debt $ 184,174,487 $ 190,925,452 and/or Permissible Exclusions (E – B – F + D)

I. Difference: G – H (Negative Value Requires 60.0% Voter Approval – $ - $ - See Note Below Regarding Separate Propositions)**

Administrative Component $ 17,247,882 $ 17,923,400 $ 17,338,177

Program Component $ 176,695,785 $ 182,385,148 $ 179,181,174

Capital Component $ 32,644,842 $ 32,935,502 $ 31,206,344

* Provide a statement of assumptions made in projecting a contingency budget for the 2020-21 school year, should the proposed budget be defeated pursuant to Section 2023 of the Education Law. The contingency budget requires that the 2020-21 tax levy be no greater than the previous year's levy. Therefore, budget reductions totaling $5,518,355 would be required, resulting in significant impact to the program offerings. In addition, adjustments to disallowed equipment, capital projects are included. Non-school groups using district facilities would be required to pay the full cost of operation.

** List Separate Propositions that are not included in the Total Budgeted Amount: (Tax Levy associated with educational or transportation services propositions are not eligible for exclusion and may affect voter approval requirements)

Description** Amount PROPOSITION USE OF CAPITAL RESERVE FUNDS: Shall the Board of Education of the White Plains City School District be authorized to $10,000,000.00 expend a total amount not to exceed $10,000,000.00, which sum will consist of (a) the balance of the funds held in the Capital Reserve Fund established through the Annual Meeting and Election held on May 17, 2016 plus any interest earned on such balance until fully expended and (b) the remainder of the funds to be expended from Capital Reserve Fund established through the Annual Meeting and Election held on May 21 2019, which will be an amount that will not exceed $540,000.00.

NOTE: Please submit an electronic version (Word or PDF) of this completed form to: [email protected] Under the Budget Proposed for DRAFTthe 2020-21 School Year Estimated Basic STAR Exemption Savings1 $

The annual budget vote for the fiscal year 2020-21 by the qualified voters of the White Plains City School District, Westchester County, New York, will be held at the Battle Hill Community Room, Church Street Elementary School, Highlands Middle School, Mamaroneck Avenue Elementary School and Ridgeway Schools in said District on Tuesday, May 19, 2020 between the hours of 12 noon- 9:00 pm, prevailing time, at which time the polls will be opened to vote by voting ballot or machine. For more information about the exact location of your voting place, please call 914-422-2000 or visit https://es.findmypollplace.com/whiteplainscsd/ ------1. The basic school tax relief (STAR) exemption is authorized by section 425 of the Real Property Tax Law. White Plains City School District - 662200 Administrative Salary Disclosure 2020-2021

Report Estimated Salaries in the Budget for the 20202021 School Year Sections 1608 and 1716 of the Education Law 20202021 Salary Threshold = $ 138,000 Total Total Other Title Salary Benefits Remuneration

Superintendent of Schools 277,058 46,490 6,000

Associate, Assistant and Deputy Superintendents:

Assistant Superintendent for Special Education and Pupil Personnel Services 214,284 56,766 Assistant Superintendent for Curriculum & Instruction 209,289 54,603 Assistant Superintendent for Human Resources 209,100 37,814 Assistant Superintendent for Business 242,140 42,739

Other Supervisory and Administrative Employees Schedule to Receive $138,000 or More in Salary:

High School Principal 226,413 Middle School Principal 190,923 Director of Alternative & Supplemental Programs 183,686 Director, MIS 182,902 MS Assistant Principal 180,944 Coordinator, Science 712 179,857 Coordinator, Instructional Technology 179,857 Elementary Principal 177,234 Elementary Principal 176,534 Elementary Principal 175,559 House Administrator 175,531 Elementary Principal 173,388 MS Assistant Principal 173,176 Middle School Principal 172,651 Elementary Principal 172,651 Elementary Assistant Principal 172,436 Director ELL/LOTE Programs K12 171,228 Director Elementary Special Education 170,769 Director of Athletics 712 169,740 Director, Fine Arts K12 & Elementary SS 169,443 Assistant Principal 168,831 Director, Secondary Special Education 167,507 Elementary Assistant Principal 167,321 Assistant Principal 166,674 Assistant Principal 165,479 Coordinator, ELA 712 152,016 Coordinator, Mathematics 712 150,825 Coordinator, Social Studies 712 150,379 Elementary Assistant Principal 149,201 Elementary Assistant Principal 147,059 Coordinator, ELA K6 DRAFT146,760 House Administrator 146,759 Coordinator, Mathematics k6 146,758 MS Assistant Principal 146,758 Coordinator, Physical Education K12 145,723 Elementary Assistant Principal 144,918 House Administrator 141,306 House Administrator 139,434 Director of Facilities 175,250 Director of HR 165,000 School Business Administrator/Treasurer 150,535 4/8/20208:09 PM 61 Administrative Salary Disclosure DRAFT