Niskayuna finance subcommittee files tax-cap calculation; working draft budget shows $1.1M in new investments and 11.6 FTE

Niskayuna Central School District's Finance Subcommittee met Feb. 28 and reviewed the district's New York State tax levy cap filing and a working draft budget that currently includes $1,100,000 in funded additions and 11.6 full-time-equivalent positions, with a working estimate that implementing the draft as presented would require a 1.92% tax levy increase.

The subcommittee was presented with the tax-cap calculation the district will submit to the state comptroller's office. The staff presentation showed the state formula yields a 3.58% tax levy cap for next year; the figure incorporates a tax-base growth factor, an inflationary factor (the state's 2024 inflationary factor was 2.95%, which produces the familiar 2% growth cap in the formula) and an exclusion for the current-year capital tax levy (reported in the presentation as roughly $4.4 million). The district's staff said the district would submit the calculation to the comptroller on the day of the meeting.

Why it matters: the cap figure is a statutory threshold that affects voters' perception and the board's margin for setting the tax levy. District staff cautioned that the cap is a formula output, not a prescriptive directive that the board must levy to that amount.

Key numbers and budget frame - Tax levy cap (state formula output to be submitted): 3.58% (staff presentation) - Working draft spending increase year-over-year: 4.46% (presentation) - Funded additions in the working draft: $1,100,000 and 11.6 FTE - Working-draft tax levy implied if the draft were funded as presented: 1.92% - Capital tax levy (presentation reference): about $4.4 million (included as an exclusion in the state formula) - Appropriated fund balance in the working draft shown at roughly 2.31% of the budget; the district noted it has maintained a 4% undesignated fund balance ceiling in recent years where allowed by state law

What the funded additions cover District staff said the $1.1 million in funded additions is tightly connected to the district's strategic priorities (safety and security; academic program; mental health and well-being) and totals about 11.6 FTE. Items explicitly included in the working draft and described to the committee include: - Five additional full-time security monitors (converting vacant supervisory clerical assistant positions), one at each elementary building, plus associated training and credentialing funding; staff described this as the largest single FTE component of the funded additions. - Funding to restore school-resource-officer (SRO) programming through a contract with local law enforcement; the budget line assumes a loaded FTE cost provided by the town (staff cited a town estimate of roughly $150,000'$160,000 per officer) and includes start-up costs (office, radio, technology). Staff said the figure assumes a local cost share; specific negotiations with the town had not concluded. - Capacity-building items: two universal prekindergarten sections (budgeted capacity), continued classroom furniture replacement, professional development and equipment funds, and an investment in a director-level position for science and technology.

Requests and items under consideration The presentation grouped remaining requests under academic programs/student support, operational capacity/effectiveness, and staff/community support. Staff said each request had been reviewed and categorized by priority; items remained 'under consideration' because the district was still refining cost estimates or evaluating whether existing capacity could be repurposed to meet the need. Notable items the committee discussed as still under consideration included: - Elementary ELA curriculum replacement: staff said they have identified a vendor and the district currently carries a $270,000 placeholder as a five-year cost estimate; the committee was told the district is refining how much of that cost must be budgeted next year versus later years and whether BOCES aid can offset a portion. - Expanded elementary student/staff support capacity (models under review: clerical/administrative support, teacher-on-assignment, counselor models) to address increased building management and outreach needs at several elementary schools. - Middle school reconfiguration (Iroquois): staff said they are preparing to start a grade-7 program next year and are reviewing caseloads to determine whether additional counselor staffing will be needed; two club stipends for Iroquois (culinary and intramurals) were identified as a carry cost (~$8,000) if approved. - Special education teaching staff: staff identified an immediate need equivalent to 1.2 FTE (which would convert an existing 1.8 position to leave additional capacity and fund one new full-time placement) primarily to support coteaching and resource-room models. - Increased lunch/recess supervision at both middle schools (part-time positions under study), athletic assistant-coach stipends for growing sports, and a districtwide analysis of 'distraction-free' smartphone approaches (site visit to Bethlehem referenced). - Operational items: potential part-time or contracted security director/coordinator to oversee monitors and training, a cleaner position for Iroquois as that building reaches full occupancy post-addition, expanded grounds staffing, and transportation IT support associated with routing, telematics, and future electric vehicle charging management. Staff indicated some of these could be structured through BOCES or via internal reallocation; evaluation was ongoing.

Fund balance, multi-year view and board guidance Staff reviewed recent multi-year patterns: the district has reduced reliance on fund balance and maintained reserves, including a capital reserve funded in prior years to lower borrowing. The committee discussed fund-balance targets and reserve priorities; staff said the district intends to present a reserve plan and fund-balance recommendations to the committee at a future meeting.

Committee members expressed a consistent preference to 'stay well below' the maximum tax-cap output where possible. Multiple committee members said they would favor a final levy proposal nearer the low-2% range rather than the 3.58% cap, provided the district can fund its top priorities by reallocating existing capacity or using modest fund-balance appropriation.

Decisions and next steps from staff - The district will submit the tax-cap calculation to the state comptroller on the meeting day as presented (3.58% cap output). - Staff will continue refining cost estimates for items under consideration (elementary ELA curriculum, elementary support models, transportation IT, special education staffing) and will seek to convert high-priority under-consideration items into funded recommendations where feasible without materially increasing the tax levy. - District staff said they will present an updated package with more detail at the March 11 meeting, continue committee discussion on March 25, and aim to present a fully formed proposal to the board on March 25 with a possible adoption by April 8 and in any case before the statewide filing deadline.

Votes at a glance - Motion to approve the minutes of the 01/17/2025 Finance Committee meeting: moved and seconded on the record; voice vote recorded as 'all in favor' and the motion passed. (Mover and seconder not specified in the transcript.) - Motion to adjourn the 02/28/2025 meeting: moved and seconded on the record; voice vote recorded as 'all in favor' and the motion passed. (Mover and seconder not specified in the transcript.)

What the committee asked staff to emphasize when presenting to the public Committee members requested clearer plain-language definitions for terms such as 'communications classrooms' and suggested adding a glossary to community-facing materials. Members also requested multiyear context for recent FTE additions and state-aid-driven growth so voters can see how state foundation aid has been invested over recent years.

Context and limits Staff emphasized that state aid growth has created non-tax revenue capacity for some investments this year but cautioned that state-aid increases are not guaranteed in future years. Committee members also noted that some staffing changes are driven by enrollment, course requests and special-education caseloads and therefore remain subject to in-year adjustments.

Next meeting: staff indicated they will bring updated funded/new-investment detail and ranges to the March 11 committee meeting, continue refinement before the March 25 board meeting, and return with a reserve/fund-balance plan for committee review.