District proposes budget using reserves, avoids raising levy; Head Start funding trimmed and audit paperwork flagged

Niagara Falls City School District leaders presented a proposed 2025–26 budget at a board review session that relies on reserve balances to close a roughly $4.8 million gap rather than increasing the tax levy.

"Before we used any reserve, we had a $4,800,000 gap," Mark Lohrey told the board, and staff explained they applied available reserves and one‑time adjustments to eliminate the shortfall in the draft that will be presented as a resolution next week.

Staff said the district will not assume additional Foundation Aid in the state budget and therefore did not budget for extra Foundation Aid dollars. The presentation said several expiring or uncertain grant lines informed the proposal: the McKinney‑Vento homeless grant has not had a new RFP released and the district is…