Proposed Budgets

Proposed

Budgets

2015|

2016

w w w. n a s s a u b o c e s . o r g

Insurance

Salaries and

Benefits

Equipment

Anticipated

Revenue

Expenditures

Program

Costs

Contract

Professional

and Technical

Services

Supplies and

Materials

To partner with all Nassau County school districts in providing

leadership and the highest quality educational and support services.

We are committed to ensuring a successful, challenging, caring and safe

environment that enables students of all ages and abilities to achieve

their maximum potential.

Our Board

Mission Statement

RONALD ELLERBE

STEPHEN B. WITT

MICHAEL WEINICK

Vice District clerk

2015

SUSAN BERGTRAUM

ERIC B. SCHULTZ

DEBORAH COATES

MARTIN R. KAYE

ROBERT “B.A.” SCHOEN

2016

FRAN N. LANGSNER

A Message from Our Board President

In this Proposed Annual Budget book you will find the proposed 2015/16 Nassau BOCES budgets, including the Administrative Operations Budget. As you are aware, you will vote on the Administrative Budgets on April 21, 2015.

I know you will appreciate the tireless effort that went into the preparation, analysis, and review of the budgets at both the program and central office levels. The review includes input from our Budget Review Committee, which is comprised of representatives appointed by our component districts. We would like to thank the members of our Budget Review Committee for taking the time to work with us and the members of our component boards for providing thoughtful questions and feedback.

The continued lack of adequate funding from the state and federal government as well as the financial challenges resulting from the tax levy cap on local school district budgets has placed enormous, severe budgetary pressures on each district. The development of our 2015/16 budgets reflect our commitment to finding efficiencies in our own operations and exploring alternatives for our component districts.

The 2.5% increase in our 2015/16 Administrative Operations Budget is primarily due to an increase in budgeted retiree benefits. The post-employment benefits for retirees comprise 43.0% of the Administrative Operations Budget. The 2015/16 Administrative Operations Budget and related narratives can be found on pages 13-15.

Our combined Administrative Charges for 2015/16, which include the Administrative Operations, Facilities Rental, and Capital Projects and Debt Service budgets, are increasing by 3.3% due primarily to principal repayments required on the Dormitory Authority of the State of New York (DASNY) bonds. A chart summarizing this information can be found on page 11. For additional details about these individual budgets please see pages 13-17. A chart of the 2015/16 Administrative Charges allocated to each component district can be found on page 18.

The General Fund Budget Summary chart found on page 5 shows that for 2015/16, the overall increase has been held to 0.9%. Our Special Education Department has a 2015/16 proposed budget of $153,215,980, which comprises 49.0% of the Nassau BOCES total General Fund budget. The range of the tuition rate increases for our Special Education programs is 1.7% to 1.9%. The tuition increases in the Special Education programs were a direct result of new programs being offered by that department. These include the Career Development and Occupational Studies certificate which provides work-related experiences to students and is offered to all regents and local diploma students and the new career and college readiness partnership with Farmingdale College. The Farmingdale College program offers seven courses providing dual high school and college credits to our students. You will find the detail on these programs on page 21.

The Nassau BOCES Curriculum, Instruction and Technology Department continues to provide much needed technology and other support services to component districts. These services include data warehousing; enhanced data diagnostics; off-site data storage and on-going support for multiple software systems in the areas such as financial management, payroll and human resources. The enrollment in our Career and Technical Education program remains strong. The increase in the tuition rate for that program is 1.7%. Like you, we carefully weigh the needs and requirements of all our programs to keep costs as low as possible while maintaining quality service.

On the evening of Monday, April 13th, we have scheduled an informational meeting about the Administrative Operations Budget and an opportunity to “Meet the Candidates” for three seats on our Board. The “Meet the

Candidates” portion will only be held if there is opposition to the three incumbents running for re-election. This will be followed by the voting for the Administrative Operations Budget and elections of Board members on April 21, 2015.

Sincerely,

Eric B. Schultz,

Table of Contents

The Budgeting Process ...4

General Fund – Budget Summary ...5

Nassau BOCES – A Commitment to Partnership ...5

Schedule for the Budgeting Process ...6

2015/16 Budget Review Committee ...6

Glossary of Budget Terms ...7

Shared Services Aid to Nassau County Districts (BOCES Aid) ...8

Shared Services Aid to Nassau County Districts (BOCES Aid) Chart ...9

Comparison of Nassau BOCES Administrative Charges ...10

BOCES Statewide Administrative Charges Comparison Chart ...10

History of Nassau BOCES Administrative Charges and New Proposed Rates Chart ...10

Administrative Charges ... 11

Administrative Operations Proposed Budget ...13

Facilities Rental Proposed Budget ...16

Capital Projects and Debt Service Proposed Budget ...17

Administrative Cost Allocations Chart ...18

Direct Services to Students Tuition-based Programs ... 19

Special Education Proposed Budget ...21

Career and Technical Education Proposed Budget ...21

Alternative Schools Proposed Budget ... 22

Long Island High School for the Arts and the Doshi STEM Institute Proposed Budget ...22

Other Instructional Programs and Services Proposed Budget ...23

Other Regional Programs and Services Proposed Budget ... 24

Support Services ...24

Cooperative Bidding Proposed Budget ... 24

Curriculum and Instruction Proposed Budget ... 24

Food Services Proposed Budget ... 25

District Printing and Public Relations Services Proposed Budget ... 25

Health and Allied Services Proposed Budget ... 26

Interscholastic Athletics Proposed Budget ... 26

Regional Personnel Services Proposed Budget ... 26

Technology Services Proposed Budget ...27

Most of the Nassau BOCES General Fund — about 90% — consists of programs and services budgets (see chart on next page). Other sources of funds are maintained in the Special Aid Fund. The Special Aid Funds are money from federal and state grants and other similar sources. (At Nassau BOCES, these funds support some ongoing programs, such as the state-supported special education preschool, ESL instruction for adults, and the Nassau BOCES School Library System. In other cases, grants are used to fund ground-breaking

collaborative projects, such as the Long Island Transitional Program or the Learning Technology Program.)

• The Administrative Operations Budget is 6.5%

• Capital Projects and Debt Service is 1.7%

• Facilities Rental is 1.1% of the total Nassau BOCES Budget.

Local school districts have direct input into the budget review process through their representatives on the Budget Review Committee. (This year’s Budget Review Committee members are listed on page 6.)

Districts also have opportunities for input, year-round, as Board members and administrators discuss their concerns and emerging needs with their counterparts at Nassau BOCES.

Together, administrative

operations and facilities

rental add up to only 10%

of the Nassau BOCES

General Fund Budget.

What is the other 90%?

How are the

programs and

services funded?

Local districts (and in some cases, adult learners) choose to participate in those services that meet their own particular needs. School districts pay only for those programs and services they participate in, and each program or service budget is self-sustaining based on revenue. This year every effort was made to contain or lower costs. We have diligently pursued a strategy of owning, rather than renting, to reduce expenditures.

How are budgets

developed?

The budget development process begins in September/October when budget assumptions are prepared by the Department of Business Services and the District Superintendent and then approved by the Nassau BOCES Board. These assumptions include fiscally responsible predictions about costs for such items as health and other insurances, retirement system contributions, negotiated salary increases, utilities, and technology.

In October/November, program and department administrators carefully review their expenditures, program needs, and district needs and then develop proposed budgets. These are reviewed first by the Department of Business Services and then by the District Superintendent.

The proposed budgets are presented to the Nassau BOCES Board and Budget Review Committee for public review during January. This year’s budget review meetings were held on January 15th and 28th.

What input do

local school districts

have in the budget

development process?

The Budgeting Process

6.5%

1.1%1.7%

Programs

General Fund – Budget Summary

Nassau BOCES partners with all Nassau County school districts in providing leadership and the highest quality educational and support services. We are committed to ensuring a successful, challenging, caring and safe environment that enables students of all ages and abilities to achieve their maximum potential. We will continue to set the standard for high-quality programs and services that enable all students to reach their full potential. We will prepare students to be lifelong learners and global citizens. Nassau BOCES is uniquely positioned to boost the productivity of our region’s workforce. We play a key role in improving the skills and educational level of the county’s citizens.

Nassau BOCES – A Commitment to Partnership

Departments/Programs

Original

Adjusted

Proposed

Percent

2014/15

2014/15

2015/16

Change

Administrative Operations

$19,893,955

$19,893,955

$20,395,834

2.5%

Facilities Rental/

Capital Projects

$8,158,077

$8,158,077

$8,581,139

5.2%

$28,052,032

$28,052,032

$28,976,973

3.3%

Regional Schools and

Instructional Programs

$27,211,877

$28,832,192

$30,034,625

4.2%

Curriculum, Instruction

and Technology

$75,989,299

$79,269,936

$80,107,253

1.1%

Other Programs

$13,255,860

$13,140,673

$13,162,748

0.2%

Special Education

$152,660,251

$153,589,772

$153,215,980

-0.2%

Transportation Services

$6,610,146

$7,241,971

$7,464,623

3.1%

Total Budget

$303,779,465

$310,126,576

$312,962,202

0.9%

Schedule for the Budgeting Process

Date

Date

Activity

Invitation to join Budget Review

Committee sent to all Board

presidents and superintendents

Orientation Meeting for Budget

Review Committee

First budget review workshop

Second budget review workshop

Nassau BOCES proposed Annual

Operating Plan/Cooperative Service

Applications (CoSers) forwarded to

State Education Department

Nominations of candidates seeking

a seat on the Nassau BOCES Board

are due

Letter to Board of Education

members and district clerks with

ballots and nominees’ biographies

Activity

Information meeting for local district

Board members to ask questions on the

budget, and an opportunity to “Meet

the Candidates” who are running for 3

seats on our Nassau BOCES Board

The Nassau BOCES Annual Meeting

presenting the tentative 2015/2016

budget

School district Boards of Education

vote on Nassau BOCES Administrative

Operations Budget and elect Nassau

BOCES Board members (Central High

School Districts may vote on either

April 21 or 22)

Results of vote and election

announced

Nassau BOCES Board adopts final

program, capital, and administrative

budgets

2015/16 Budget Review Committee

Mr. David Keefe

East Williston UFSD

Mr. Michael Goldberg

Farmingdale UFSD

Mr. John Capobianco

Farmingdale UFSD

Mr. Joseph Armocida

Franklin Square UFSD

Mrs. Melissa Gates Hewlett-Woodmere UFSD Mr. Harold Kislik Hewlett-Woodmere UFSD Ms. Barbara Krieger Jericho UFSD Mrs. Alicemarie Bresnihan Lynbrook UFSD Mr. Carlo Prinzo Manhasset UFSD Ms. Sigal Negrin Merrick UFSD Mr. Jacques Wolfner Plainview-Old Bethpage CSD Mrs. Jean Fichtl Sewanhaka CHSD Mr. Christopher DiFilippo Syosset CSD Ms. Susan Parker Syosset CSD Ms. Laura Schlesinger Syosset CSD Mr. Joseph DiSibio

Valley Stream UFSD #13

Mr. William P. Stris

Valley Stream UFSD #13

Mr. Jay Ellis

Valley Stream UFSD #13

Mr. Wesley Mathurin

Valley Stream UFSD #13

Ms. Jennifer Oliveri

Valley Stream UFSD #13

Ms. Sarwat Paracha

Certified Salaries:

Salaries for those employees who are certified teachers or educational administrators, such as principals.

Certified-Other:

Includes additional assignments for teachers and substitute teachers.

Classified Salaries:

Salaries for those employees who are hired under civil service regulations. These include technical administrators as well as various technicians, clerical and facilities staff, and teacher aides.

Classified-Other:

Includes overtime and additional assignments for teacher aides.

Fringe Benefits:

The projected cost of health insurance, dental insurance, life insurance, unemployment insurance, Social Security, Medicare and retirement system contributions.

Equipment:

Movable or fixed items that cost $1,000 or more.

Supplies and Materials:

Any items costing less than $1,000.

Program Costs:

These costs represent a number of

categories, including vehicle maintenance, service contracts, equipment repairs, membership dues, travel/mileage, travel/ conference expenses, and temp agency fees.

4

2

Here is your guide to the various expense categories included in the Administrative Operations budget that begins on page 13.

Insurance:

Workers’ Compensation, general liability insurance, and disability.

Contract Professional and Technical Services:

The projected cost of hiring educational consultants and/or any professional or technical service.

Interest Expense:

Any interest attributable to short-term borrowing (revenue anticipation notes).

Retiree Benefits:

Retiree health and Medicare Part D reimbursement to retirees.

Transfer Charges:

These charges represent costs for services provided by 1 program within Nassau BOCES to another, including facilities charges, which take into account utility costs.

Other terms used in presenting Nassau BOCES budgets include the abbreviation “FTE.” This stands for “Full Time Equivalent” when referring to staff. Thus, 2 full-time employees or 4 half-time employees equal 2 “FTEs.”

1

3

5

6

7

8

9

10

11

12

13

14

Glossary of Budget Terms

10 11 12 14 13 1 2 3 4 5 6 7 8 9

NASSAU BOCES PROPOSED BUDGET ADMINISTRATIVE OPERATIONS

2015/16

Dollar increase over prior year $1.50 RWADA - 218,076 Projected Billing Rate $91.00 Billing Rate Percentage Increase 1.68%

2013/14 2014/15 2014/15 2015/16

ACTUAL ORIGINAL ADJUSTED PROPOSED (prop - adj) EXPENDITURES BUDGET BUDGET BUDGET VARIANCE %

Certified Salaries 1,553,924 1,492,741 1,339,000 1,608,178 269,178 20.1% Certified - Other 232,948 - 257,540 - (257,540) -100.0% Classified Salaries 4,235,551 4,387,007 4,231,782 4,447,103 215,321 5.1% Classified - Other 118,123 106,000 121,500 123,000 1,500 1.2% Fringe Benefits 2,425,471 2,394,265 2,339,390 2,439,556 100,166 4.3% Total Compensation 8,566,017 8,380,013 8,289,212 8,617,837 328,625 4.0% Equipment 9,445 - - - - 0.0% Supplies and Materials 42,337 59,675 51,675 52,250 575 1.1% Program Costs 265,981 334,175 308,110 311,565 3,455 1.1% Utilities - - - - - 0.0% Insurance 210,972 203,825 213,466 231,257 17,791 8.3% Contract Professional 567,415 746,500 743,500 698,000 (45,500) -6.1% and Technical Services

Rental of Facilities - - - 0.0% Payments to Other 3,227 3,500 6,610 6,710 100 1.5% BOCES/Districts Interest Expense 91,808 133,095 133,095 83,908 (49,187) -37.0% Retiree Benefits 8,280,186 8,472,199 8,586,579 8,779,059 192,480 2.2% Transfer Charges 1,665,129 1,560,973 1,561,708 1,615,248 53,540 3.4% Total Expenditures 19,701,517 19,893,955 19,893,955 20,395,834 501,879 2.5%

FTE Analysis Original Adjusted Proposed 2014/15 2014/15 2015/16 Certified 8.95 7.57 9.15 Classified 55.95 54.26 56.65

Shared Services Aid to Nassau County districts (“BOCES Aid”) is in fact not money paid to BOCES, which gets no state aid, but money paid to districts that participate in BOCES services. A district-by-district estimate of figures for this year is shown on page 9. A BOCES has no taxing authority and, except for certain grants, derives all financial support for operations from its component school districts. The amount of BOCES Aid received by a district is based on the amount paid by the component school district for programs and services and administrative and facilities expenses.

BOCES Services Aid

When a school district subscribes to one of the Nassau BOCES programs, it agrees to pay a tuition or other predetermined fee for the service. The aggregate amount of fees equals Nassau BOCES’ costs of providing the service. Each participating school district pays its prorated share of the program’s costs. The participating district pays its fee in installments during the school year in which the BOCES provides the services. These payments are made on an estimated basis during the year. At the end of the school year, the exact cost is verified by an audit. The audited cost then becomes the basis on which state aid is calculated. The aid is then paid to the district in the school year following the year in which the service was provided.

BOCES Administrative Aid

Nassau BOCES administrative expenses are charged against all component school districts based upon Resident Weighted Average Daily Attendance (RWADA) regardless of a district’s level of participation in BOCES educational programs. Each school district is directly responsible to its BOCES for its share of administrative expenses, with state aid reimbursing a portion of the school district’s share.

BOCES Facilities Aid

Facilities expenses are charged against all component school districts based upon RWADA regardless of level of participation in BOCES educational programs. BOCES facilities aid may be claimed for approved expenses for facility construction, purchase, or lease. The amount of aid payable is determined by multiplying the approved expenses by the aid ratio established by the New York State Education Department (NYSED).

What you need

to know about

Shared Services

Aid to Nassau

County Districts

(“BOCES Aid”)

Shared Services Aid to

2013/14 2014/15

District Actual BOCES Aid Estimated BOCES Aid

(Shared Services and Rental Aid) (Shared Services and Rental Aid)

BALDWIN $1,610,812 $1,433,546 BELLMORE 599,241 671,367 BELLMORE-MERRICK 2,148,032 2,515,835 BETHPAGE 1,352,086 1,368,319 CARLE PLACE 525,374 541,733 EAST MEADOW 3,633,369 3,310,322 EAST ROCKAWAY 449,196 409,481 EAST WILLISTON 625,747 568,193 ELMONT 1,082,611 1,196,583 FARMINGDALE 1,457,097 1,481,032 FLORAL PARK/BELLEROSE 522,504 350,120 FRANKLIN SQUARE 262,849 229,203 FREEPORT 2,381,079 2,585,490 GARDEN CITY 512,000 465,223 GLEN COVE 592,963 649,307 GREAT NECK 684,147 670,029 HEMPSTEAD 3,703,232 3,451,132 HERRICKS 855,740 802,788 HEWLETT-WOODMERE 647,990 750,057 HICKSVILLE 539,476 652,101 ISLAND PARK 409,858 659,411 ISLAND TREES 862,481 827,131 JERICHO 477,866 530,740 LAWRENCE 273,037 258,421 LEVITTOWN 2,398,767 2,253,950 LOCUST VALLEY 565,485 425,928 LONG BEACH 1,236,571 1,220,794 LYNBROOK 965,744 1,018,217 MALVERNE 676,196 656,039 MANHASSET 420,604 397,223 MASSAPEQUA 3,196,015 2,980,504 MERRICK 1,205,425 1,280,719 MINEOLA 723,659 849,996 NHP/GARDEN CITY PARK 377,368 370,868 NORTH BELLMORE 1,015,773 612,723 NORTH MERRICK 448,257 450,484 NORTH SHORE 515,432 605,385 OCEANSIDE 1,153,172 1,151,537 OYSTER BAY 331,635 363,755 PLAINEDGE 1,232,016 1,777,303 PLAINVIEW 1,198,699 1,286,711 PORT WASHINGTON 738,319 700,904 ROCKVILLE CENTRE 1,701,832 1,876,426 ROOSEVELT 1,422,585 1,463,660 ROSLYN 698,403 806,507 SEAFORD 920,304 989,742 SEWANHAKA 1,538,192 1,430,211 SYOSSET 1,163,452 1,593,795 UNIONDALE 2,709,061 2,819,833 VALLEY STREAM #13 346,302 296,454 VALLEY STREAM #24 491,422 372,333 VALLEY STREAM #30 646,552 777,424 VALLEY STREAM CHSD 2,251,225 3,113,326 WANTAGH 985,151 980,983 WEST HEMPSTEAD 555,155 550,641 WESTBURY 1,651,445 1,693,016 TOTAL $61,689,005 $63,544,955

Nassau BOCES programs are supported in several ways: some have service fees, some are supported by tuitions and some are allocated among the districts.

This document focuses on three budgets, which comprise the administrative charges that are, by law, charged on to the districts on a per-pupil basis. This per-pupil basis is known as RWADA or Resident Weighted Average Daily Attendance.

When compared to other BOCES across the State, Nas-sau BOCES administrative charges are low. We strive to keep these costs as low as possible recognizing that in-creases in our budgets impact our component districts— and in three of the last five years we have managed to lower the percentage charges to districts (see table at right).

Our Administrative Operations Budget is not only central staff—more than half of the budget is retirees’ health insurance costs.

Nassau BOCES Administrative Charges Are Low By Comparison

The table to the right illustrates how Nassau BOCES’ per-pupil charge compares to other BOCES—Nassau BOCES administrative charges rank 28 out of 36*.

The relatively low cost per pupil is due to the scale and efficiency of our operations and our cost-saving strategies over the years.

Some BOCES with very low administrative charges do not offer health insurance for retirees. These figures represent actual dollars and do not account for Long Island’s higher costs.

Comparison of Nassau BOCES

Administrative Charges

BOCES Statewide Administrative Charges Comparison

Pupil Budget per

BOCES Count Pupil Rank*

Herkimer 7,352 592.98 1 Delaware 12,558 531.61 2 St. Lawrence 15,314 418.38 3 Otsego 8,811 381.93 4 Sullivan 9,574 370.97 5 Tompkins 12,613 314.39 6 Madison 15,296 309.46 7 Hamilton 15,005 308.31 8 Oswego 20,262 305.97 9 Genesee 22,199 301.14 10 Schuyler 30,946 299.85 11 Franklin 8,137 261.98 12 Clinton 13,889 253.77 13 Oneida 23,134 244.56 14 Suffolk 1 161,074 229.43 15 Monroe 2 33,783 203.51 16 Washington 39,548 186.36 17 Ontario 36,200 184.66 18 Rensselaer 33,808 174.09 19 Suffolk 2 86,164 171.29 20 Broome 31,720 170.65 21 Putnam 54,527 169.96 22 Jefferson 23,798 169.95 23 Cayuga 12,430 158.08 24 Rockland 40,305 157.05 25 Ulster 21,948 151.76 26 Dutchess 42,629 142.52 27 Nassau 201,583 141.52 28 Albany 79,209 126.16 29 Westchester 2 107,425 114.79 30 Orange 62,682 114.30 31 Monroe 1 76,040 113.37 32 Erie 2 37,621 111.27 33 Onondaga 77,834 104.48 34 Orleans 33,740 94.78 35 Erie 1 108,070 53.07 36

Rank: 1 = Costliest; 36 = Least Costly (from 2013-14 BOCES Budgets)

* Cattaraugus omitted as a result of limited information.

Nassau BOCES Has Kept Administrative Charges Low

By law, administrative charges are paid based on a per-pupil basis (RWADA) by the 56 districts in Nassau County. The charges are based on three BOCES budgets: Administrative Operations, Facilities Rental and Capital Projects and Debt Service

Year-to-Year Comparison 2011/12 2012/13 2013/14 2014/15 2015/16

Proposed

Administrative Charges Billed to Districts $27,117,137 $26,988,472 $27,891,185 $27,501,532 $28,425,973 Year-to-Year % Change -0.47% 3.34% -1.40% 3.36%

To contain costs in these budgets, we have reorga-nized the administration, refunded bonds, eliminated leases, operated with expired contracts and consolidated programs. A five-year comparison of charges appears below along with information of the dollars saved from the strategies listed above.

History of Nassau BOCES Administrative Charges and New Proposed Rates

The following table illustrates how these savings actions have reduced rates two out of the last four years.

Administrative Charges

Administrative Operations, Facilities Rental, and Capital Projects and Debt Service. These charges are billed to component school districts based on the RWADA. The RWADA figure used for the allocation of 2015/16 Administrative Charges is 218,076. The table below summarizes the proposed changes for the 2015/16 Administrative Charges:

On Tuesday, April 21, 2015, local Boards of Education will vote on the Nassau BOCES Administrative Operations Budget. (Central High School Districts may choose to vote on April 21 or April 22.) If a majority of the voting Boards approve the budget as presented, Nassau BOCES will adopt the budget without change. If a majority of

the voting Boards do not approve the proposed plan of expenditures as submitted, Nassau BOCES is required to adopt an administrative budget that cannot exceed the previous year’s budget, excluding the costs associ-ated with supplemental teachers’ retirement and retiree health insurance.

Original Budget Proposed Budget Percent 2014/15 2015/16 Change Administrative Operations $ 19,893,955 $ 20,395,834 2.5%

Facilities Rental 3,657,796 3,296,458 -9.9%

Capital Projects and

Debt Service 4,500,281 5,284,681 17.4%

Total Administrative Charges $28,052,032 $28,976,973 3.3% Combined RWADA Billing

Administrative Operations and Retiree Benefits

This budget covers central management costs including: the Office of the District Superintendent; the Deputy Superintendent; the Department of Business Services; the Department of Human Resources; the Department of Strategic Initiatives; the Internal Audit Office; and expenses of the Board. Education law mandates that the BOCES Administrative Operations Budget includes certain expenses. Among these are interest expense

incurred by Nassau BOCES, legal costs, retiree health insurance premiums and Medicare Part B reimburse-ments. Approximately 75% of the health insurance costs incurred for retired Nassau BOCES employees is included in the Administrative Operations Budget. For the 2015/16 fiscal year, the budgeted cost of retiree health insurance is 43.0% of the Administrative Opera-tions Budget.

Facilities Rental

Nassau BOCES has three types of real estate leases:

• Leases of entire buildings

• “Cluster leases,” where at least three or more classrooms are rented from a component district and the rent includes mainstreaming fees

• Individual classroom leases in component districts (fewer than three classrooms) and the mainstreaming fees are a separate charge. Mainstreaming allows Nassau BOCES Special Education students to attend component district classes for subjects such as gym, art or music with general education students. The 2015/16 Proposed Facilities Rental Budget has decreased from the 2014/15 Facilities Rental Budget due to:

• A reduction in the Provisions for New Leases budget category. A lease, scheduled to begin in 2014/15, was in negotiation during the 2013/14 fiscal year. No lease agreement was reached.

This budget category provides funding for leases expiring on June 30, 2015, and new leases under negotiation.

• A decline in enrollment in the Hearing and Vision program. This program, which occupied four classrooms at Clarke High School, was moved to one classroom in the Island Trees High School.

• Reclassification of the North Shore Equestrian Center agreement. The agreement with the North Shore Equestrian Center was originally budgeted as a real estate lease. When the agreement was renegotiated, it was determined that it was more properly classified as a license agreement for the use of horses at that facil-ity for the Barry Tech Horse Science Manage-ment program. The expense for this licensing agreement is budgeted as a program cost and included in the tuition for that program.

Capital Projects and Debt Service

The Debt Service Budget reflects the continuing debt service on bonds issued by the Dormitory Authority of the State of New York (DASNY) on behalf of Nassau BOCES for:

• The renovation of the Joseph M. Barry Career & Technical Education Center.

• The purchase and renovation of the Career Preparatory High School.

• The purchase of the Iris Wolfson High School.

• The purchase of the George Farber Administrative Center.

• The purchase of the Robert E. Lupinskie Center for Curriculum, Instruction and Technology.

The Capital Projects Budget includes capital projects on both owned and leased facilities. The 2015/16 Proposed Capital Projects Budget includes a lease-hold improvement amount for an energy performance contract for the Massapequa School District for the Carman Road School.

NASSAU BOCES PROPOSED BUDGET ADMINISTRATIVE OPERATIONS

2015/16

Dollar increase over prior year $1.50 RWADA - 218,076 Projected Billing Rate $91.00 Billing Rate Percentage Increase 1.68%

2013/14 2014/15 2014/15 2015/16

ACTUAL ORIGINAL ADJUSTED PROPOSED (prop - adj)

EXPENDITURES BUDGET BUDGET BUDGET VARIANCE % Certified Salaries 1,553,924 1,492,741 1,339,000 1,608,178 269,178 20.1% Certified - Other 232,948 - 257,540 - (257,540) -100.0% Classified Salaries 4,235,551 4,387,007 4,231,782 4,447,103 215,321 5.1% Classified - Other 118,123 106,000 121,500 123,000 1,500 1.2% Fringe Benefits 2,425,471 2,394,265 2,339,390 2,439,556 100,166 4.3% Total Compensation 8,566,017 8,380,013 8,289,212 8,617,837 328,625 4.0% Equipment 9,445 - - - - 0.0%

Supplies and Materials 42,337 59,675 51,675 52,250 575 1.1% Program Costs 265,981 334,175 308,110 311,565 3,455 1.1%

Utilities - - - - - 0.0%

Insurance 210,972 203,825 213,466 231,257 17,791 8.3% Contract Professional 567,415 746,500 743,500 698,000 (45,500) -6.1% and Technical Services

Rental of Facilities - - - 0.0% Payments to Other 3,227 3,500 6,610 6,710 100 1.5% BOCES/Districts Interest Expense 91,808 133,095 133,095 83,908 (49,187) -37.0% Retiree Benefits 8,280,186 8,472,199 8,586,579 8,779,059 192,480 2.2% Transfer Charges 1,665,129 1,560,973 1,561,708 1,615,248 53,540 3.4% Total Expenditures 19,701,517 19,893,955 19,893,955 20,395,834 501,879 2.5%

FTE Analysis Original Adjusted Proposed 2014/15 2014/15 2015/16 Certified 8.95 7.57 9.15 Classified 55.95 54.26 56.65

Total 64.90 61.83 65.80

Administrative Operations Proposed Budget

Salaries and Benefits

• The increase in the 2015/16 Proposed Certified Salaries and the related decrease in the 2014/15 Adjusted Budget categories is due to the vacant District Superintendent position.

• The increase in the 2014/15 Adjusted Certi-fied – Other category is due to the hiring of a consultant as an Assistant to the Deputy Superintendent. The consultant is a member of the Teachers’ Retirement System and is paid from this budget category.

• The increase in the 2015/16 Proposed Classified Salaries budget over the 2014/15 Adjusted Clas-sified Salaries budget is due to negotiated con-tractual obligations and filling clerical vacancies due to retirements throughout the fiscal year.

• There is no significant change in the 2015/16 Proposed Classified – Other budget. This cat-egory includes part-time hourly employees and overtime.

• The increase in the 2015/16 Fringe Benefits budget category is due to increases in health insurance premiums and pension contributions to the Employee Retirement System.

Equipment

• There are no equipment requests for fiscal year 2015/16.

Supplies and Materials

• No significant change in this budget category.

Program Costs

• There is no significant change in the 2015/16 Proposed Program Costs budget. The decrease in the 2014/15 Adjusted Budget is due to a decreased need for advertising and a new service agreement with the Agency’s 403b plan

administrator.

• This budget category includes the software licensing and maintenance agreements that are needed for payroll, purchasing, district billing, New York State Education Department reports, electronic bidding, and the substitute manage-ment system.

• Service Contracts include agreements for pho-tocopy machines and the service agreement for the Agency’s 403b plan.

Insurance

• The increase in this budget category for 2015/16 reflects a change in the workers’ com-pensation laws regarding the calculation of the annual premium by the State Insurance Fund. The calculation is based on the frequency and severity of claims throughout the Agency.

Contract Professional and Technical

Services

• This budget category primarily includes pay-ments to Nassau BOCES lawyers, the external auditor, bond advisor, employee assistance services provided by ESI Employee Assistance Group, actuarial consultants, photographers, etc.

• The reduction in this budget category reflects a lower estimated cost for attorneys for 2015/16 based on a review of actual legal bills from 2013/14.

Payment to Other BOCES/Districts

• No significant change in this budget category.

Interest Expense

• A $17,500,000 Revenue Anticipation Note was issued in October 2014 for a nine-month period ending in July 2015. Of that total, $2,625,000 will be used to cover Special Aid Fund expenses. The interest expense incurred on behalf of the preschool and other state and federal programs will be charged to the Special Aid Fund.

• Interest expense is recorded on a cash basis. Since the Revenue Anticipation Note overlaps fiscal years, the interest expense incurred on the October 2014 borrowing will be paid in July 2015 and recorded in the 2015/16 fiscal year.

• The decrease in this budget category is due to the reduction in the amount of cash borrowed over the previous year. In 2013/14 a $25,000,000 Revenue Anticipation Note was issued as compared to the $17,500,000 borrowed for the 2014/15 fiscal year.

Retiree Benefits

• There are 1,231 retirees receiving health insur-ance benefits through our agency; an increase of 33 retirees over 2013/14.

• An actuarial valuation as of June 30, 2014, reported that a $505,493,588 unfunded liability exists for retiree health benefits.

• The 2013/14 retiree health insurance expense (including Medicare reimbursements) for the Agency was $11,302,047.

Transfer Charges

• The increase in the Facilities charge, in the 2015/16 Proposed Budget, reflects the increased costs of workers’ compensation insurance for the types of employees in the Facilities budget as well as the inclusion of an additional cleaner at the Farber Center for 2015/16.

Anticipated Revenue

Original Adjusted Proposed

Budget Budget Budget

2014/15 2014/15 2015/16 Charges to Components $19,343,455 $19,343,455 $19,844,834 Transfer from Special Aid 180,000 180,000 180,000 Interest Income 120,500 119,500 111,000 E-rate Reimbursements 250,000 251,000 260,000 TOTAL $19,893,955 $19,893,955 $20,395,834

NASSAU BOCES PROPOSED BUDGET FACILITIES RENTAL

2015/16

Original Adjusted Proposed

Budget Budget Budget Variance %

General Fund 2014/15 2014/15 2015/16 Special Education Entire Building Carman Road $898,366 $898,366 $925,317 $26,951 3.0% Jerusalem Avenue 1,234,802 1,234,802 1,284,194 49,392 4.0% Seaman Neck 713,192 713,192 734,588 21,396 3.0% Willet Avenue 315,507 315,507 324,972 9,465 3.0% Subtotal 3,161,867 3,161,867 3,269,071 107,204 3.4% Cluster Leases

Clarke High School 102,021 - - - 0.0%

Farmingdale - 75,000 - (75,000)

Stokes Elementary 100,000 100,000 100,000 - 0.0%

Island Trees Middle School 100,000 100,000 100,000 - 0.0%

Subtotal 302,021 275,000 - 200,000 - (75,000) -27.3%

Classroom Leases

Farmingdale 14,200 - - - 0.0%

Island Trees High School - 5,895 6,072 177 3.0%

Kennedy High School 7,096 6,959 7,168 209 3.0%

Parkway 5,590 5,550 5,717 167 3.0%

Sparke Elementary 14,938 14,650 15,090 440 3.0%

Subtotal 41,824 33,054 34,047 993 3.0%

Regional Schools and Instructional Programs

North Shore Equestrian Center - - - - 0.0%

Caumsett 20,400 20,400 20,400 - 0.0%

Subtotal 20,400 20,400 20,400 - 0.0%

Other Costs

Other Rental Costs - - - - 0.0%

Willet Avenue Modular 47,940 47,940 47,940 - 0.0%

DASNY Administrative Fee 75,000 3,155 20,000 16,845 533.9%

Provisions for New Leases 428,744 536,380 125,000 (411,380) -76.7%

Transfer to Capital Fund - - - - 0.0%

Subtotal 551,684 587,475 192,940 (394,535) -67.2%

General Fund Subtotal 4,077,796 4,077,796 - 3,716,458 - (361,338) - -8.9%

Special Aid Funding (420,000) (420,000) (420,000) - 0.0%

TOTAL COST $3,657,796 $3,657,796 $3,296,458 $(361,338) -9.9%

Billing per RWADA $16.92 $16.92 $15.12 $(1.80) -10.6%

Special Aid (1)

St. Bernard’s Church 242,085 242,481 247,331 4,850 2.0%

St. Catherine of Sienna 49,123 49,123 50,105 982 2.0%

Special Aid Fund Subtotal 291,208 291,604 297,436 5,832 2.0%

Other Special Aid - - - - 0.0%

TOTAL COST $291,208 $291,604 $297,436 $5,832 2.0%

NASSAU BOCES

PROPOSED CAPITAL PROJECTS AND DEBT SERVICE 2015/16

Original Adjusted Proposed

Agency Budget Budget Budget

Department/Location Mission Description 2014/15 2014/15 Debt Service

Purchase Career Preparatory 438,140 438,140 557,595

& Renovation High School

Purchase Iris Wolfson 115,088 115,088 146,465

High School

Renovation Joseph M. Barry 1,961,969 1,961,969 2,496,878 Technical Center

Purchase George Farber 369,203 369,203 469,862

Administrative Center

Purchase Robert E. Lupinskie 1,438,081 1,438,081 1,436,081 Center

Subtotal Debt Service 4,322,481 4,322,481 5,106,881 Capital Projects

Renovation Carman Road 177,800 177,800 177,800

Subtotal Capital Projects 177,800 177,800 177,800 AGENCY TOTAL Debt Service and Capital Projects 4,500,281 4,500,281 5,284,681

Billing per RWADA 24.09 24.45

Billing per RWADA prior year 24.08 24.09

Increase (decrease) in RWADA Billing 0.01 0.36

NASSAU BOCES

ADMINISTRATIVE COST ALLOCATIONS 2011/12

Nassau BOCES Administrative Cost

Allocations 2015/16

CAPITAL PRIOR NET % DISTRICT RWADA RWADA % PROJECTS RENT GEN ADMIN TOTAL YEAR CHANGE CHNG

5,284,681 3,296,458 19,844,834 28,425,973 27,501,532 924,441 3.36% BALDWIN 5,284 2.42% 128,048 79,873 480,842 688,764 680,865 7,899 1% BELLMORE 1,003 0.46% 24,306 15,161 91,273 130,740 128,513 2,227 2% BELLMORE-MERRICK 6,771 3.10% 164,083 102,351 616,158 882,593 889,030 (6,438) -1% BETHPAGE 3,179 1.46% 77,037 48,054 289,288 414,379 434,018 (19,638) -5% CARLE PLACE 1,503 0.69% 36,423 22,719 136,772 195,914 191,879 4,036 2% EAST MEADOW 7,877 3.61% 190,885 119,069 716,804 1,026,759 1,014,362 12,396 1% EAST ROCKAWAY 1,301 0.60% 31,527 19,666 118,391 169,584 162,741 6,843 4% EAST WILLISTON 1,889 0.87% 45,777 28,554 171,898 246,229 238,576 7,653 3% ELMONT 3,572 1.64% 86,561 53,995 325,051 465,606 458,448 7,158 2% FARMINGDALE 6,320 2.90% 153,154 95,534 575,118 823,805 832,154 (8,348) -1% FLORAL PARK 1,331 0.61% 32,254 20,120 121,120 173,494 172,920 574 0% FRANKLIN SQUARE 1,783 0.82% 43,208 26,952 162,252 232,412 231,069 1,343 1% FREEPORT 7,122 3.27% 172,589 107,657 648,099 928,345 883,304 45,041 5% GARDEN CITY 4,235 1.94% 102,628 64,017 385,383 552,028 545,862 6,165 1% GLEN COVE 3,494 1.60% 84,671 52,816 317,953 455,439 429,692 25,748 6% GREAT NECK 7,018 3.22% 170,069 106,085 638,635 914,789 802,761 112,028 14% HEMPSTEAD 8,450 3.87% 204,771 127,731 768,947 1,101,448 872,489 228,960 26% HERRICKS 4,369 2.00% 105,875 66,042 397,577 569,494 548,534 20,960 4% HEWLETT WOODMERE 3,327 1.53% 80,624 50,291 302,756 433,671 409,333 24,338 6% HICKSVILLE 5,646 2.59% 136,821 85,345 513,784 735,950 715,728 20,222 3% ISLAND PARK 1,036 0.48% 25,106 15,660 94,276 135,041 138,056 (3,015) -2% ISLAND TREES 2,537 1.16% 61,480 38,350 230,866 330,695 331,080 (385) -0% JERICHO 3,393 1.56% 82,223 51,289 308,762 442,274 432,236 10,038 2% LAWRENCE 2,975 1.36% 72,094 44,970 270,724 387,788 378,795 8,993 2% LEVITTOWN 7,845 3.60% 190,110 118,586 713,892 1,022,587 1,010,418 12,170 1% LOCUST VALLEY 2,335 1.07% 56,585 35,296 212,484 304,365 293,162 11,202 4% LONG BEACH 3,745 1.72% 90,753 56,610 340,794 488,157 405,898 82,259 20% LYNBROOK 3,051 1.40% 73,936 46,119 277,640 397,695 387,448 10,247 3% MALVERNE 1,891 0.87% 45,825 28,585 172,080 246,490 233,614 12,876 6% MANHASSET 3,592 1.65% 87,046 54,297 326,871 468,213 441,652 26,561 6% MASSAPEQUA 8,180 3.75% 198,228 123,650 744,377 1,066,254 1,071,748 (5,493) -1% MERRICK 1,456 0.67% 35,284 22,009 132,495 189,788 188,316 1,472 1% MINEOLA 2,819 1.29% 68,313 42,612 256,528 367,454 354,874 12,580 4% NEW HYDE PARK 1,615 0.74% 39,137 24,412 146,964 210,514 198,241 12,273 6% NORTH BELLMORE 2,029 0.93% 49,169 30,671 184,638 264,478 265,042 (564) -0% NORTH MERRICK 1,188 0.54% 28,789 17,958 108,108 154,855 153,198 1,657 1% NORTH SHORE 3,121 1.43% 75,632 47,177 284,010 406,819 399,663 7,156 2% OCEANSIDE 6,303 2.89% 152,742 95,277 573,571 821,589 793,981 27,608 3% OYSTER BAY 1,723 0.79% 41,754 26,045 156,792 224,591 222,162 2,429 1% PLAINEDGE 3,517 1.61% 85,228 53,163 320,046 458,437 466,082 (7,645) -2% PLAINVIEW 5,230 2.40% 126,740 79,057 475,928 681,725 663,687 18,038 3% PORT WASHINGTON 5,462 2.50% 132,362 82,564 497,040 711,966 684,300 27,666 4% ROCKVILLE CENTRE 3,728 1.71% 90,341 56,353 339,247 485,941 479,315 6,625 1% ROOSEVELT 3,432 1.57% 83,168 51,878 312,311 447,358 383,758 63,600 17% ROSLYN 3,452 1.58% 83,653 52,181 314,131 449,964 453,613 (3,648) -1% SEAFORD 2,597 1.19% 62,934 39,256 236,326 338,516 341,768 (3,252) -1% SEWANHAKA 9,836 4.51% 238,358 148,682 895,072 1,282,112 1,260,573 21,539 2% SYOSSET 6,953 3.19% 168,494 105,102 632,720 906,316 936,491 (30,175) -3% UNIONDALE 6,850 3.14% 165,997 103,545 623,347 892,890 886,104 6,787 1% VALLEY STREAM #13 2,047 0.94% 49,605 30,943 186,276 266,824 258,298 8,526 3% VALLEY STREAM #24 1,021 0.47% 24,742 15,434 92,911 133,086 138,183 (5,097) -4% VALLEY STREAM #30 1,443 0.66% 34,969 21,813 131,312 188,094 181,572 6,521 4% VALLEY STREAM CHSD 5,508 2.53% 133,477 83,259 501,226 717,962 711,148 6,814 1% WANTAGH 3,513 1.61% 85,131 53,103 319,682 457,916 448,905 9,011 2% WEST HEMPSTEAD 2,211 1.01% 53,580 33,422 201,200 288,201 257,153 31,048 12% WESTBURY 4,968 2.28% 120,391 75,097 452,086 647,573 608,719 38,854 6% 218,076 100.00% 5,284,681 3,296,458 19,844,834 28,425,973 27,501,532 924,441

Direct Services to Students Tuition-based Programs

Nassau BOCES tuition programs are labor intensive. The class size ratio in all Special Education programs is dictated by the student’s Individualized Educational Plan developed by the Committee on Special

Educa-Tuition rates are adversely affected when there is a decrease in projected enrollment because overhead costs are shared by fewer students. For 2015/16

tion. The 2015/16 proposed tuition rates for all Nassau BOCES programs reflect increases and no rate change. Shown below is a summary of the proposed tuition rates by program.

the enrollments projected in the Special Education programs are lower than the actual enrollments in the 2014/15 fiscal year.

2014/15 2015/16

Original Proposed Percent

Program Rate Budget Variance

Teenage Parenting Program (TAP)

TAP Regular $40,067 $41,269 3.0%

TAP with ESL Support $43,948 $45,266 3.0% TAP with IEP (Resource Room) $58,461 $58,461 0.0%

Career & Technical Education

Barry Tech Career Academy $25,792 $27,082 5.0% ELAP Regular $21,900 $22,448 2.5% ELAP with IEP (Resource Room) $29,900 $29,900 0.0% ELAP with TAP (Nursery Services) $43,948 $45,266 3.0% Springboard Regular $12,900 $13,200 2.3% Springboard with IEP (Resource Room) $21,495 $21,495 0.0%

PATHS $12,747 $13,129 3.0%

Career & Technical Education Regular $12,276 $12,485 1.7% Career & Technical Education Intensive Skills $21,097 $21,455 1.7% Long Island HS for the Arts (Half Day) $12,276 $14,000 14.0% Long Island HS for the Arts (Full Day)* $38,000 -

Summer Arts Academy $ 1,650 $ 1,750 6.1% Doshi STEM $ 7,400 $ 9,000 21.6%

* LIHSA full day will be eliminated in 2015/16.

The proposed tuition rate increases for the Special Education Department are shown below.

Nassau BOCES Special Education 2015/16

2014/15 2015/16 Percent

Tuition Programs Original Rate Proposed Rate Variance

Level One 9:1:2

Iris Wolfson High School $63,808 $64,893 1.7%

Career Preparatory High School $63,808 $64,893 1.7%

Carman Road $63,808 $64,893 1.7%

Center for Community Adjustment (CCA) $63,808 $64,893 1.7%

Jerusalem Avenue $63,808 $64,893 1.7%

Rosemary Kennedy School $63,808 $64,893 1.7%

Seaman Neck $63,808 $64,893 1.7%

Level Two 6:1:1

Iris Wolfson High School $65,586 $66,701 1.7%

Career Preparatory High School $65,586 $66,701 1.7%

Center for Community Adjustment (CCA) $65,586 $66,701 1.7%

Willet Avenue $65,586 $66,701 1.7%

Jerusalem Avenue $65,586 $66,701 1.7%

Seaman Neck $65,586 $66,701 1.7%

Level Three 6:1:1 Mental Health

CCA - Net $74,816 $76,238 1.9%

Willet Avenue ISP $74,816 $76,238 1.9%

Jerusalem Avenue ISP $74,816 $76,238 1.9%

Level Four 6:1:2

Career Preparatory High School $75,784 $77,073 1.7%

Children’s Readiness Center (CRC) $75,784 $77,073 1.7%

Rosemary Kennedy School (RKS) $75,784 $77,073 1.7%

Level Five District-Based Programs

Jerusalem at Stokes $75,784 $77,073 1.7%

CRC at Sparke $75,784 $77,073 1.7%

CRC at Stokes $75,784 $77,073 1.7%

Hearing at Island Trees $75,784 $77,073 1.7%

RKS at Island Trees $75,784 $77,073 1.7%

RKS at Kennedy $75,784 $77,073 1.7%

RKS at Woodward $75,784 $77,073 1.7%

Level Six Hearing Impaired - now included as part of Level Five Level Seven - 12:1:2 Mental Health - discontinued

CCA - Net $71,075

Level Six - 12:1:2 - formerly Level Eight

Iris Wolfson High School - discontinued $60,618 $61,649 1.7%

Center for Community Adjustment (CCA) $60,618 $61,649 1.7%

Seaman Neck $60,618 $61,649 1.7%

Special Education Proposed Budget

The Special Education Department provides a comprehensive spectrum of programs and services for moderately to severely disabled students, ages 5 through 21. The department’s center-based programs are housed in seven buildings throughout Nassau County. The department also serves students in its district-based sites at six additional locations.

The December 2014 enrollment in these programs was 1,503 students. For the 2015/16 fiscal year there will be fewer students served in district-based classes. The district-based program that serves hearing impaired students will have only two students enrolled in 2015/16. The decline in enrollment in this program is due to technological advances such as cochlear implants. A new program was initiated in the 2014/15 fiscal year that allows students to earn a Career Development and Occupational Studies (CDOS) certificate. This program provides students with work-related experiences to prepare them for employment and assists them in their transition to adulthood. All of these activities are provided by a wide array of interdisciplinary professional staff in excess of 500. Over 800 non-certified staff (clerical staff, teacher aides, etc.) are instrumental in supporting the department’s students.

Tuition rates are differentiated depending upon the level of service and class size ratio.

• Level One includes programs with a class size ratio of 9:1:2 (9 students, 1 teacher and 2 teacher aides).

• Level Two is for programs with a class size ratio of 6:1:1 (6 students, 1 teacher and 1 teacher aide).

• Level Three includes programs with a class size ratio of 6:1:1 (6 students, 1 teacher and 1 teacher aide) and a mental health component. The Level Three mental health compo-nent consists of services delivered by North Shore Child and Family Guidance Center and Sagamore Children’s Psychiatric Center. These services include psychiatric care, social workers for family counseling, student counseling and other intensive mental health services. The services provided by North Shore Child and Family Guidance are approximately $8,051 per student.

• Level Four is for programs with a class size ratio of 6:1:2 (6 students, 1 teacher and 2 teacher aides).

• Level Five is for district-based classes. These classes are conducted in component district facilities to provide main-streaming opportunities for students. BOCES pays districts a per student fee for these mainstreaming services.

• Level Six is for the CDOS program which has a class size ratio of 12:1:2 (12 students, 1 teacher and 2 teacher aides).

• The increase in the tuitions for 2015/16 for Special Education services range from 1.7% to 1.9%.

• The cost of a 1:1 teacher aide for 2015/16 will increase by 1.5%.

• The increase in the charges for itinerant services and all other related services such as speech, occupational therapy, physical therapy and psychology services will be 2.9%.

2013/14 2014/15 2014/15 2015/16

ACTUAL ORIGINAL ADJUSTED PROPOSED (Prop - Adj) %

EXPENDITURES BUDGET BUDGET BUDGET VARIANCE

Total Expenditures 151,304,098 152,660,251 153,589,772 153,215,980 (373,792) -0.2%

Career and Technical Education Proposed Budget

The Career and Technical Education (CTE) Secondary Program consists of 40 course offerings for Nassau County high school juniors and seniors. Programs are for one-half day (2 hours and 30 minutes), every day. Students attend classes in their district high school for the other half of the school day. High School CTE programs are located at the Joseph M. Barry Career and Technical Education Center (Barry Tech) in Westbury and the North Shore Equestrian Center (for the Horse Science program) in Brookville, on the LIU Post campus. “Regular” courses are traditional CTE programs such as welding, cosmetology, carpentry, etc., and meet all of the new CTE Graduation Pathway requirements for districts and students making that choice; “Skills” or “ISP” courses are for students with specific IEP requirements in a 15:1:1 class. The Skills classes satisfy all the requirements for the new Career De-velopment and Occupational Studies (CDOS) Graduation Credential as well.

All Barry Tech two-year programs have NYSED program approval and therefore can offer integrated or specialized academic credits

such as English 12 or a 3rd year of science and/or math. “Pull-out” academics for credit are offered as well and are aligned with the common core learning standards. All programs give required Technical Industry Assessments as well as other required NYSED or credentialing tests. In addition, college readiness and college application preparation are a large part of CTE and all courses have college articulations and/or dual enrollment credits available.

As in past years, these programs will serve some adults in the daytime programs. Many of these students are completing a 13th year by either paying tuition themselves or being sponsored by grant funding and/or their home district. CTE also includes work-based learning, a college and career center, leadership and service activities and CTE competitions.

Additional courses being offered are Advanced Manufacturing: 3D-CAD-CNC-Robotics, Computer Game Design & Programming (new this year for Regular CTE) and Power Sports and Small Engine Repair. Summer Tech at Barry Tech for 8th- to 10th-graders is offered in July in partnership with Hofstra University. All

programs meet current industry and career requirements as well as develop 21st century skills. Also included are curriculum projects that advance the green technology and alternative energy cur-riculum and the use of data analytics to improve achievement and program quality as well as student leadership/citizenry.

In fiscal year 2014/15, the Agency began offering In-District CTE. These courses are housed in a local district and share teach-ers with Barry Tech. Currently, one district is participating offer-ing the Nurse Assistoffer-ing and Police Science programs.

2013/14 2014/15 2014/15 2015/16

ACTUAL ORIGINAL ADJUSTED PROPOSED (Prop - Adj) %

EXPENDITURES BUDGET BUDGET BUDGET VARIANCE

Total Expenditures 16,711,809 16,659,376 16,646,970 17,770,248 1,123,278 6.7%

Alternative Schools Proposed Budget

Teenage Parenting Program (TAP) enables pregnant and parent-ing teens to continue their high school education and teaches them to become responsible and competent mothers. It includes both Regents courses and practical living/parenting skills. On-site nurseries provide child care during the school day and give the young mothers the opportunity to learn hands-on parenting skills under the supervision and direction of the TAP staff while receiv-ing academic instruction. Currently, 24 students with 11 babies from 11 districts are served by TAP. The graduating class of 2014 included six students who completed the program and received a diploma from their local school district. This program operates on the Barry Tech campus where the students have the opportunity to take half-day CTE courses.

Twilight Alternative High School Program serves students who have not been able to benefit from a typical high school schedule and who learn more effectively with instruction that begins in the late afternoon. These are district-based programs originally created for the Massapequa, Glen Cove and Uniondale school dis-tricts. In 2014/15 three new districts, East Rockaway, Sewanhaka and Freeport, began participating in the Nassau BOCES Twilight High School program. These programs are supervised and adminis-tered by Nassau BOCES. Districts are charged for the actual cost of staff plus a 17% management fee. In 2014/15 approximately 115 teachers and other staff are serving 360 students in this program.

PATHS (Positive Alternative Twilight High School) Program is a twilight high school program housed at Barry Tech. Enrollment in the PATHS program has declined in 2014/15. Currently, there are 12 students from five districts.

English Literacy Alternative Program (ELAP) serves students new to the country who have had limited formal education in their home countries. Most have English as a Second Language, and the ELAP Program assists in their transition back to high school in their home district. Currently, the program is serving 18 students from nine districts. Four ELAP students are receiving nursery and parenting services from the TAP program.

Springboard serves 16- to 18-year-old students who meet the state guidelines for eligibility for a High School Equivalency (HSE) diploma. This is a 2.5 hour per day, afternoon program, which currently serves an average of seven regular education students and four special education students. Students enrolled in Spring-board are eligible to take the high school equivalency exam any time during the school year after they have passed several NYS Pre-HSE exams. For the period of July 1, 2014 to December 31, 2014, seven students received their HSE diploma.

Barry Tech Career Academy is a full day alternative high school that serves at-risk teenagers who are capable of earning their high school diploma outside of a traditional setting. This program offers a highly structured environment, emphasizing small class sizes and individualized instruction. Students receive support and guidance in developing better self-esteem, improving their academic performance and planning for the future and may be eligible to take a half-day CTE program. Currently, seven students from seven districts attend this program.

2013/14 2014/15 2014/15 2015/16

ACTUAL ORIGINAL ADJUSTED PROPOSED (Prop - Adj) %

EXPENDITURES BUDGET BUDGET BUDGET VARIANCE

Total Expenditures 2,411,554 2,943,201 4,164,497 4,113,829 (50,668) -1.2%

Long Island High School for the Arts

and the Doshi STEM Institute Proposed Budget

Long Island High School for the Arts (LIHSA) is an arts high school program that offers intensive training by recognized professional artists. It is located in a specially designed complex in Syosset, and students attend for a half-day and then return

to their high school for the rest of their course of study. Areas of study at LIHSA include dance, theater, instrumental music, vocal music, musical theater, playwriting, visual arts, film and theater technology. This budget also includes the Summer Arts

Academy. Current year enrollments are averaging 98 students in the half-day program. These students were referred from 20 Nassau districts and eight Suffolk districts. In 2014/15, 91 stu-dents from 24 districts attended the summer program at LIHSA. The graduating class of 2014 was comprised of 59 students who received almost $4,500,000 in scholarships and grants to pursue post-secondary education in the arts. In 2014/15, two students continued with the full-day LIHSA program: ½ day at LIHSA and ½ day at Barry Tech for their academic schedule. The final year of the full-day LIHSA program will be 2014/15.

Doshi STEM Instituteis a half-day science, technology, engi-neering and mathematics program for 9th- to 12th-graders at

the LIHSA campus. After completing 9th grade math, science and Introduction to Science Research, the students can choose between two different paths for 10th- to 12th-grades which include: advanced sciences, Advanced Placement and Research for Siemens/Intel competition or an engineering pathway. All programs meet Regents and Advanced Placement requirements. The program’s partners include Brookhaven National Laboratories and Cold Spring Harbor Laboratories along with other strategic partners in research. Tuition for this program is offered at a reduced rate due to a public/private partnership with the Doshi Foundation. In the 2014/15 fiscal year, 48 students from nine districts (9th and 10th grade) are attending this program.

2013/14 2014/15 2014/15 2015/16

ACTUAL ORIGINAL ADJUSTED PROPOSED (Prop - Adj) %

EXPENDITURES BUDGET BUDGET BUDGET VARIANCE

Total Expenditures 2,449,203 2,916,923 2,988,294 3,023,841 35,547 1.2%

Other Instructional Programs and Services Proposed Budget

These programs provide a variety of services in arts, exploratory enrichment, outdoor and environmental education and language programs and assessments for school districts.

Arts in Education provides programs that support and enrich the school curriculum, integrate the arts into education at all levels, and support the NYS Arts Standards. Activities in music, dance, drama, writing, and the visual and media arts include Artists in Schools (performances, workshops and residencies), tickets to theaters and museums, the development of an Arts in Education curriculum, student and teacher materials associated with arts activities, and professional development for art and music educa-tors. Specific artist-in-residency programs include Long Island Philharmonic Performance Partners (Young Musicians’ Mentorship Program), Nassau County Museum of Art Partners, Lincoln Center Partnership, Tilles Center Partnership, Art League of Long Island and student festivals including NYSSMA. The many anti-bullying and cyberbullying programs offered assist districts in meeting New York’s Dignity for All Students Act requirements. There are currently 49 districts using services provided by this program.

Exploratory Enrichment currently provides services to 32 districts and offers experiences in both the classroom and at area museums and institutions that extend beyond traditional class-room instruction and support academic standards outside of the New York State Learning Standards for the Arts. Activities may focus on mathematics, science, social studies, technology, career development and environmental, health and character education. Many character education programs assist districts in meeting New York’s Dignity for All Students Act requirements.

Outdoor and Environmental Education provides a variety of services to districts including local field trips to the Nassau BOCES

Environmental Education Centers at Caumsett and Brookville and other Long Island locations, shipboard marine biology, ecology programs, the EarthBalloon, Starlab, Giant Long Island Map, and summer programs through Hofstra University. This program’s website provides information on the curriculum and program alignment to the New York State Common Core Standards. The budget includes school district trips and overnight supervision for “upstate” residential facilities such as Greenkill and Frost Valley, as well as professional development opportunities for teachers. Currently, 43 Nassau County districts, six Suffolk County districts, two public libraries, 25 private schools and groups, and five colleges and universities, with a total of approximately 40,000 students, are served by this program.

Language Programs and Assessment Services(LPAS) provides classroom instructional services to 8 English language learners, with 3 different native languages, from 6 districts including stu-dents in the Special Education Department and Teenage Parenting Program. In addition, during the 2013/14 fiscal year, LPAS con-ducted more than 637 assessments (psychological, educational, speech, social history and new entrant screening) and 1,100 translations for students in 37 school districts.

Foreign Language (Japanese) provides Japanese instruction to two school districts.

Extra-Curricular Activity Coordination provides the Odyssey of the Mind competition and Conference for Kids which are county-wide activities for students that enrich and stimulate their minds and encourage creativity. Both programs increase students’ exposure and knowledge in the areas of science, technology, art and math. In 2013/14, seven districts participated in the Odyssey of the Mind program and 150 students participated in Conference for Kids.

2013/14 2014/15 2014/15 2015/16

ACTUAL ORIGINAL ADJUSTED PROPOSED (Prop - Adj) %

EXPENDITURES BUDGET BUDGET BUDGET VARIANCE