Amherst Central proposes balanced $81.6M budget with 2.33% tax cap levy

District business officials presented a balanced budget proposal to the Amherst Central School District Board that projects roughly $81.6 million in revenue and an overall 3.66% increase in spending for the coming school year.

Nut graf: The administration said it submitted a tax levy within the state levy cap (2.33%) and is recommending a balanced budget while continuing to monitor pending state legislative budget actions that could affect aid and revenues.

Budget highlights presented to the board included a 2.33% property tax levy submission (about $939,000 increase), a projected total revenue budget of approximately $81,600,000, and planned appropriations that include $1,000,000 from fund balance and $80,000 from reserves to offset contingency. The administration reported an overall spending increase of roughly 3.66 percent, about $2.9 million.

Personnel and benefits: The presentation noted nine teacher retirements to be replaced, two support staff retirements and a net personnel change that includes one reduction at Windermere (described as a filled position with a long‑term substitute) and two added positions at Smallwood (a grade‑3 teacher and an additional PPS social worker). The personnel budget reportedly includes contractual salary increases and accounts for “breakage” (vacant positions and retirements).

Major expenditure drivers: The budget includes anticipated increases in BOCES charges — chiefly special‑education placements — projected at about a 12% increase (approximately $667,000). Transportation costs increased by about $387,000 (nearly 9%), driven in part by continued contract extension and anticipated off‑site athletic field relocations during capital work. Health‑insurance costs were budgeted below consultant recommendations (the consultant recommended a 9% increase; the district programmed roughly a 4.9% increase), and the district noted a plan to monitor that and use reserves if large variances occur.

Revenues: The presentation shows modest increases in miscellaneous revenues (3.3% or about $280,000) including higher health‑insurance rebates and sales tax receipts (an increase of about $150,000 based on year‑to‑date receipts). The district said it used January state aid runs and is awaiting the final legislative budget, with a potential April 1 update point.

Timeline: The administration said it will continue to monitor state action and expects to present the budget for board adoption on April 22, with the public budget hearing set for May 6 and voter adoption in May. Officials said they will recommend adjustments if state aid numbers materially change before final adoption.

Ending: Board members asked detailed questions about assumptions for ERS and TRS contribution rates, sales tax and BOCES aid treatment, charter tuition estimates and the district’s approach to smoothing volatile costs with reserves. The administration said it will return with updated numbers if the legislative budget alters the revenue picture.