Amherst Central School District presents balanced $87.09M budget; UPK expansion and contingency reduction highlighted

District finance staff presented the Amherst Central School District board with a draft 2026–27 budget totaling $87,091,000 and described assumptions, program changes and next steps.

A presenter told the board the district is proposing a levy increase below the compliance cap and that the draft reflects conservative revenue assumptions. The presentation listed a 6.6% increase in revenue and expenditures (about $5.4 million), and staff said they included a 3.4% levy increase in the draft, which is roughly $412,000 less than the district's calculated compliance cap figure quoted in the presentation.

On state aid, presenters used a working assumption of about a 10% increase (roughly $3.2 million) and noted that figure depends on the legislature's April budget, which the district will monitor and, if necessary, adjust before final adoption. The presenter said miscellaneous revenues were adjusted (interest earnings and an estimated Erie County sales-tax increase) and that BOCES surpluses and day-tuition assumptions were also updated.

Staff outlined staffing changes that were already anticipated or previously approved: one administrator retirement, six teacher retirements, one head custodian retirement and one teacher aide at Smallwood (all slated to be rehired "in kind"); one additional teacher retirement at the high school will be reduced through attrition and not replaced. The presentation also called for elementary summer school (four days per week for six weeks at Smallwood and Windermere) and two UPK classrooms at Windermere tied to the building addition. Staff said the UPK funding shift from general fund into the grant/fund will save the general fund approximately $574,000.

Benefit-line changes were detailed: a roughly $800,000 personnel increase (about 2%), an ERS employer rate increase (from 16.5% to 17.6%) adding about $120,000, a TRS rate decrease that produced an estimated $325,000 savings, and a health-insurance projection of about a 7% increase (approximately $587,000). To help balance the draft, the contingency line was reduced from $2,000,000 to $1,800,000.

Presenters also called attention to BOCES cost increases (roughly $525,000, cited as about 8.7%) driven in part by software and service transitions (Aspen/PowerSchool) and a BOCES capital project tied to special-education expansion. Transportation costs were presented as increasing roughly 7% as the district enters the final year of a contract extension; presenters warned electric-bus requirements and related mandates may alter future bid costs.

Staff summarized that, barring major changes in the state budget, they expect to bring a budget resolution to the board for adoption on April 21 and will hold a public hearing on May 5. Several board members asked clarifying questions about state-budget timing, possible new BOCES placements for high-needs students (the presenter referenced regional plans that could add 150–200 slots) and how placements might reduce private tuition or home-instruction costs; presenters said placements would allow moving some spending from contract services into BOCES lines.

At the meeting’s close, a board member moved to approve new business (MMD) and another motion was made to convene an executive session to discuss an appointment; the transcript provided does not record votes or final outcomes for those motions.

Next steps: staff will monitor the state budget in April, update the draft if needed and present the budget for board consideration on April 21.