Board debates 2025-26 budget, administration recommends 2.5% tax levy as UPK demand rises

The Cornwall Central School District Board of Education on March 24 debated a $92.72 million recommended budget for 2025–26 and a proposed 2.5% property tax levy that administration says preserves current programs and avoids staff cuts.

Administration’s recommended budget and why it matters

Assistant Superintendent for Business Mr. Fink presented the recommended expenditures and revenues, saying the recommended budget totals $92,721,136 and includes a proposed 2.5% tax levy. Mr. Fink said the plan “will not cut staff, okay, and we will not excise, excess staff,” and that the recommendation relies on a combination of state aid, miscellaneous revenue and about $2.3 million of assigned fund balance to balance the books.

The nut graf: what the board must decide

The board must decide whether to present the administration’s recommendation to voters or to change the levy or draw further on the district’s assigned fund balance. The discussion focused on whether to add items from a district “needs assessment” — which includes positions such as guidance and early-intervention staff, safety monitors and additional universal prekindergarten (UPK) seats — and how to pay for them.

Most-discussed items and budget mechanics

Superintendent Terry Dade reviewed the district’s recent UPK expansions and described practical limits that come with the state’s lottery-based UPK system: "UPK for all is a very nice headline," Dade said, adding that without vouchers or bringing the program in-house the lottery and provider capacity make universal coverage difficult. He told the board the district has increased UPK seats from 58 in 2022 to 98 for 2024–25, and that applications had grown to 144 for the coming year, with many families declining offered seats for preference reasons.

Mr. Fink laid out options tied to state aid outcomes: if the district receives more state aid than projected, it could reduce the levy, use less fund balance, or expand programs; if state aid is less than projected the district could increase the levy (up to the allowable maximum) or increase reliance on fund balance.

What the board signaled it would add

Board members reached consensus to include, as near-term additions to the recommended budget, a modest increase in substitute-teacher pay and to pursue staffing changes to address building needs. Mr. Fink confirmed the administration’s recommended budget did not include the larger needs-assessment items but could be adjusted if the board chose to fund them.

UPK seats: 10 or 20?

Board discussion split on whether to add 10 or 20 more UPK seats. Several board members argued for more seats to meet demonstrated demand; others worried that lottery declines and twins/sibling placement rules mean the district might pay for seats that providers could not fill. Superintendent Dade noted provider capacity constraints and explained providers calculate enrollment and rates assuming a set number of district seats.

Contingency budget and risk

Mr. Fink explained the consequences if voters reject the budget: the board could resubmit a revised budget or ultimately be required to adopt a contingent budget, which limits spending categories and can eliminate some field trips and nonreimbursed outside use of facilities. He cautioned the board that a contingent budget imposes hard constraints.

Board direction on financing approach

Board members expressed a mix of preferences on financing the additions under discussion. Some favored lowering the levy to about 1.9% and using more assigned fund balance; others preferred keeping the levy at 2.5% or using a mix of a slightly higher levy and modest use of fund balance. Several members said they would support a smaller UPK expansion (10 seats) rather than 20 if that eased budget risk.

Ending

The board asked administration to return with updated calculations showing cost and levy impacts for specific combinations of additions (UPK seats, safety monitors, guidance chair and substitute pay) so the board can finalize a budget package at a future meeting. Mr. Fink said state aid numbers are expected in early April, which could change available options.

Quotes

"UPK for all is a very nice headline," Superintendent Terry Dade said, summarizing the operational limits created by the lottery system and provider capacity.

"We will not cut staff, okay, and we will not excise, excess staff," Assistant Superintendent Mr. Fink said when presenting the recommended budget.

Provenance

Topic introduction: Mr. Fink’s budget presentation (transcript excerpt: "Okay, great. Thank you very much... March 24, we're getting through our budget presentation")

Topic finish: Board motion to direct updated numbers and next steps (transcript excerpt: "So I thank you, everybody. It's a long discussion... we will hopefully wrap this up next week.")