Greenville CSD proposes $39.6 million rollover budget; health insurance and retirement costs cited as main drivers

Assistant Superintendent for Business Todd Hilgendorf presented the Greenville Central School District’s 2026–27 rollover budget on Jan. 12, proposing $39,588,722 in expenditures, an increase of roughly $1.9 million (5.17%) from the current year.

Hilgendorf said the largest driver is salaries and benefits, which make up about 70.38% of the budget. "Right there in salaries and benefits, that's a significant increase from one year to the next just in that one line," he said, and added the district has projected a 15% increase for health insurance and is accounting for state retirement-system rate changes (he cited an ERS average rate number and teacher retirement projections of about 8.25–8.75 percent).

The presentation divided the budget into the state-required three components—program, capital and administrative—showing program costs account for roughly three-quarters of district spending. Hilgendorf also outlined other notable changes: contractual services and tuition rising about $468,000 (driven in part by liability insurance and increased placements for students with individualized education plans), a $160,000 increase in debt service tied to recent bus purchases, and a one-time reduction from equipment purchased this year (a bus-lift) that will lower next year’s equipment line.

Board members pressed for context on the retirement projections and state aid. Hilgendorf explained the state aid "foundation aid" formula and the district’s exposure to changes in the state’s hold‑harmless policy: "Unless our enrollment goes up, we will be a on-formula district," he said, meaning the district could lose automatic minimum increases in state aid depending on final state decisions.

Hilgendorf also addressed transportation policy and the state’s electric‑bus requirement for 2027–28. He said Greenville will apply for the state’s one‑year waiver (renewable once) that can delay the first EV purchase up to two years while the district gathers information about facility modifications and equipment fit. "We will put in the request," he said, noting the waiver application is due March 1.

Hilgendorf emphasized the rollover is an early projection that will be refined: "This is the best projection we have. Next week, projection will be better," and said additional details on program components will follow at the board’s Feb. 23 meeting and further revenue detail in March. The proposed budget will be finalized before any vote by district voters in May.

Next steps: the board will receive a program-focused presentation Feb. 23 and a revenue/capital presentation in March; final levy and tax-cap figures will be settled later in the process.