Cornwall board weighs using pension reserves, updates UPK lottery after 135 applicants for 118 seats

The Cornwall Central School District on March 23 presented a revised 2026–27 budget that relies partly on pension reserves to close a shortfall while preserving staff and core programs. Superintendent Megan reported the district’s universal pre-K (UPK) lottery drew 135 applicants for 118 seats and placed 17 students on a wait list.

Board business official John Fink said the district reduced projected expenditures and expects a preliminary budget near $97.0 million after recent adjustments. He told the board the district found $216,000 in lower-than-projected out‑of‑district special‑education tuition costs and trimmed a $300,000 planned transfer to capital for a door‑hardware project.

Nut graf: To cover the remaining gap, Fink recommended using $200,000 from the ERS reserve and $318,000 from the TRS reserve while replenishing those accounts from this year’s fund balance. He said the reserves remain "comfortable" after the transfer and that no staff positions or programs would be cut under the current plan.

Board members pressed administration on risks. One member warned the move was “irresponsible,” arguing that "we're now using our reserve funds like they're an extension of our allocated fund balance," and expressing concern about future pension contribution volatility. Fink and other board members said the reductions reflect updated actual contract numbers and that special‑education services will not be cut.

Superintendent Megan outlined UPK planning for 2026–27: the state does not yet fully fund UPK in Cornwall, the district supplements the per‑seat balance to partner with community providers, and the RFP process to select providers is complete. "There were 135 students entered for 118 seats," Megan said. "Of the 118 seats, 87% received their first or second choice," and the remaining applicants were offered later choices or placed on the wait list.

Board members discussed transportation and equity questions for families on the western side of the district; Megan noted Washingtonville CSD faces similar space constraints and that UPK transportation is not aidable under New York State, meaning the district would bear that cost if it chose to provide it.

Fink presented scenarios if state aid or UPK funding increases. If Albany’s final aid package provides more than projected, the board could reduce the proposed 3% tax levy, cut into the appropriated fund balance less, or add staff and program enhancements (testing coordinator, guidance chair, bilingual psychologist) aimed at redirecting new state funds into classroom services.

The board did not adopt a final budget at the meeting. Next steps include further refinement at scheduled budget meetings, a public hearing on May 5 and the district budget vote on May 19. If the budget is defeated, Fink said the board could resubmit, adopt a revised budget or move to a contingent (0% tax) budget under state rules.

The board accepted several follow‑up items: provide a current, dynamic wait‑list total for UPK, return with options for siblings/household rules in future lotteries, and continue to examine the timing and targets for replenishing reserves.