Brentwood UFSD begins 2026–27 budget season; benefits lines drive notable cost pressures

Assistant Superintendent Stacy O’Connor opened the Brentwood Union Free School District’s series of 2026–27 budget development meetings and outlined the calendar and major revenue and expenditure drivers the board and community will weigh before the May budget vote.

O’Connor said the district begins with school and department requests collected in late fall, then refines those requests with union contract rolls and salary projections. The district’s next milestone is adoption of a budget at least 28 days before the third‑Tuesday‑in‑May vote, with a legally required budget hearing 7–14 days before voters cast ballots.

“By that, I mean I’m putting together forms that we’re gonna send out to the schools,” O’Connor said as she described the internal timeline. She told the board the district will focus initial presentations on expenditures because state revenue remains uncertain until the state budget is finalized.

Why it matters: the benefit lines — payroll and retirement costs — make up the largest share of the district’s spending and are the primary source of near‑term upward pressure on next year’s spending plan. O’Connor said foundation aid remains the district’s largest revenue source (she cited foundation aid among state support that “accounts for well over $400,000,000” in aggregate for the district’s budget picture) and that other revenues include the tax levy (constrained by the state tax‑cap), appropriated fund balance and smaller miscellaneous receipts.

On benefits, O’Connor presented specific line projections. She said the Teachers Retirement System (TRS) is projected to fall by nearly $300,000 next year, while the Employees’ Retirement System (ERS) rate is projected to rise roughly 9 percent. Accounting for contractual salary increases and the ERS rate change, O’Connor said those factors together amount to “almost a 13 and a half percent increase or 1,300,000.” She also noted Social Security/FICA costs will increase because payroll totals are rising, describing an approximate $1.5 million (roughly 8 percent) increase on that line.

Other benefit items included a reported 40 percent increase in unemployment insurance that O’Connor characterized as about a $20,000 change; life‑insurance costs rose in part because the district has hired additional employees who require coverage.

O’Connor also reviewed the district’s accounting structure — fund letters (A = general fund, H = capital, V = debt service), four‑digit function codes and object codes — and reiterated that the workshop series will focus on the general fund. She urged public participation in budget season and explained that unused budget money becomes appropriated fund balance, which can be applied to reduce the tax levy in future years.

Board and audience exchanges included a clarification about property‑tax statements. O’Connor said a bill that reports roughly 49 percent going to the school district does not mean the district receives that full share because multiple taxing jurisdictions appear on a property tax bill; she characterized the district’s actual share of the amount shown on that line as about 13 percent.

The board closed the workshop at 7:44 p.m. following a motion by Hassan Ahmed and a second by Elaine Harmon; the voice vote was recorded as all in favor.

What’s next: the board will continue budget workshops through the spring and must adopt a proposed budget at least 28 days before the May budget vote, when voters will decide final approval.