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Board hears levy calculation, budget timeline; auditors report no major findings
Summary
Business and finance staff explained the 2025 tax‑levy limit calculation, reserve carryover and budget calendar; internal, single and extra‑classroom audits returned minimal findings and corrective actions were proposed.
Assistant Superintendent for Business and Finance Dr. Dan Driffill reviewed the district's preliminary local tax‑levy calculation and budget timeline and reported results from recent audits during the Jan. 14 Penfield Central School District Board meeting.
Dr. Driffill said the district's current school‑year levy is $70,500,000 and that, using the state tax‑based growth factor and other inputs, the maximum allowable levy calculated for 2025–26 is $73,774,107. He described that figure as "a year over year dollar increase of $3,200,000, a tax levy percentage of 4 and a half percent." He also said the allowable levy growth factor will be capped at 2% for inflation (the December CPI was expected to be released the following day) and that Penfield's tax‑based growth factor for the year is 1.36% — the highest in Monroe County — reflecting local development.
Driffill reviewed the budget calendar: revenue projections, appropriations, reserve planning, and a five‑month budget review cycle with a first draft expected after state aid numbers are released. He noted the district has available carryover of about $850,000 and described the general process for moving from preliminary numbers to a proposed budget in April and the legal requirements for the public vote.
On audits, Driffill reported results from three recent reviews. The internal control (process) audit reviewed the district’s STACK (student account tracking) process and yielded no findings or recommendations. The single audit — a federal audit for the district's food service program this year — also returned no findings; the district qualified as a low‑risk auditee. The extra classroom activities (clubs/activities) audit found one issue: sales tax on some yearbook sales had not been charged in all instances. Driffill said the corrective action is retraining club advisers on sales‑tax collection procedures and that a corrective action plan was included for board approval.
He also announced an upcoming service contract requiring board approval: the facility‑use and service contract with Rochester Institute of Technology (RIT) for graduation services exceeds $20,000 and therefore requires the board's signature. Separately, the board reviewed a collective bargaining agreement with the Penfield School Transportation Association covering July 1, 2024–June 30, 2027.
Driffill's presentation reiterated budget planning steps and invited further review as state aid and governor proposals are finalized.
