Candor Central School District Budget Proposal 2021-2022
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Candor Central School District
Budget Proposal
2021-2022
Candor Schools - Shaping Our Future
District Mission Statement
The mission of the Candor Central School Community is to challenge students to become responsible,
knowledgeable, contributing citizens within a caring environment where lifelong learning is valued
and differences are accepted.
PAGE 2
CANDOR CENTRAL SCHOOL DISTRICT BUDGET PROPOSAL 2021-2022
ANNUAL SCHOOL BUDGET VOTE &
BUDGET HEARING SCHOOL BOARD ELECTIONS
Tuesday, May 11, 2021 Tuesday, May 18, 2021
7:00 p.m. Noon - 9:00 p.m.
High School Auditorium High School Auditorium
PLEASE NOTE: CDC & NYSDOH guidelines will be followed.
Please wear a mask and maintain 6’ social distancing.
Thank you.
Residents will vote on:
Inside this issue
Message from the Board ……………….3
Q & A about the Budget.……………….4
* 2021-2022 Budget Property Tax Report Card…….………..5
Three Part Budget………...………………6
Statement of Expenditures…………...7
* Proposition 1: purchase of one Three Components
65-passenger buses and one Statement of Expenditures……...…...8
by Object
42-passenger/wheelchair accessible bus Revenue Report ............. ………….…...9
Propositions ………………...…….….……10
STAR Program Info*……...……….….…11
Voter & Absentee Ballot info…..……12
* Board of Education seats (3)
*For further information on the STAR program,
log on to
www.tax.ny.gov/pit/property/star/eligibility.htm
Administrative Disclosure: Chapter 474 of the laws of 1996, includes a provision for the publication of the salary of
the Superintendent of Schools as part of the annual school district budget process. A copy of the Superintendent’s
Salary Disclosure is available in the School District Office, 1 Academy Street, Candor, New York, between the hours of
8:00 a.m. and 4:00 p.m.
Detailed Budget: A more detailed copy of the budget is also available at the Candor School District Office.
Real Property Exemption Notice: A report detailing the total assessed value exempted from real property tax is
available upon request of the District.
PAGE 3
CANDOR CENTRAL SCHOOL DISTRICT BUDGET PROPOSAL 2021-2022
MESSAGE FROM THE BOARD OF EDUCATION
Dear Candor School Community Members:
The creation of the annual school district budget is one of the most important activities
that occur during each school year. The District’s financial plan is a representation of both the
community’s commitment to its children and the District’s action plan for meeting the State’s
academic requirements for each and every student. As is always the case, the goal of the
budget development process is to create a plan that balances the needs of our students and the
expectations of the school community.
Throughout the year, the development of the annual school district budget is a priority
of the Administrative Team and the Board of Education. Much thought and planning go into
the school district budget before it is turned over to and voted on by the public. We hope you
find this publication and the information it contains helpful.
As in recent years, the District has proposed a tax levy increase at or below the
calculated Tax Cap. The 2021-2022 School Budget proposal has a tax levy increase of
1.25% and is lower than the District’s calculated Tax Cap of 1.61%. Please take the time to
read through this information and we hope that, as in the past, the budget meets your
approval and earns your support.
The annual Budget Hearing will be held on Tuesday, May 11, 2021 at 7:00 p.m. in the
High School Auditorium. We welcome the opportunity to personally present this year’s budget
and address any questions you may have.
Voting on the 2021-2022 budget will take place on Tuesday, May 18, 2021 in the High
School Auditorium from Noon – 9:00 p.m. As always, thank you for your consideration and
support.
Sincerely,
The Candor Central School District Board of Education
President Raymond Parmarter, Vice-President Josh Soper,
Mike Blake, Nate Brace, Brent Doane, Rebecca Lyon, and Hannah Murray
PLEASE NOTE: As required by State and Federal mandate, masks and social
distancing are required for both the Annual Budget Hearing and the Budget Vote.
Thank you.
PAGE 4
CANDOR CENTRAL SCHOOL DISTRICT BUDGET PROPOSAL 2021-2022
QUESTIONS & ANSWERS ABOUT THE 2021-2022 BUDGET
1. How is the annual budget developed?
• The community-based Budget Advisory Committee, along with the elected Board of
Education, gives direction regarding the philosophy that guides the budget process. Much
thought and consideration go into the creation of the budget as it directly determines the
programs and support we offer the community’s children. The proposed budget reflects the
BAC’s desire to meet the intent of the Governor’s tax cap legislation while maintaining and
improving the school district’s student programs and supports that exist.
2. What are the significant attributes of the 2021-2022 budget?
• As mentioned earlier in the newsletter, the District has created an annual budget that
contains a tax levy increase of 1.25%, which is less than the calculated District Tax Cap of
1.61%.
• The 2021-2022 proposed school budget adds a full time Social Worker and additional teacher
support in both Math, English, and Special Education.
3. What is good about the 2021-2022 budget?
• The 2021-2022 school budget maintains all student programs and supports. The District
continues to provide challenging academic courses and a wide array of extra-curricular
offerings, as well as resources to assist student’s social and emotional well-being.
• The TST BOCES Capital Improvement Project will be paid for in one year. The funds for
Candor’s share of the BOCES facility upgrades (approximately $258,000) are all contained
and paid for in the 2021-2022 budget.
• The 2021-2022 budget once again includes a $100,000 Capital Outlay project that will allow
for some much-needed roof repairs. Capital Outlay projects were developed by the State for
schools to do needed maintenance projects and receive the State Aid in the same fiscal year.
4. Why should I support the 2021-2022 school budget?
• Education remains critically important to our children and our country. Year after year, the
Department of Labor offers statistics on the average income of high school graduates vs.
dropouts. On average, graduates earn over 35 percent more than non-completers and are 50
percent less likely to be unemployed.
• Candor’s academic offerings and programs enable our graduates to be well prepared to enter
college or start a career and begin a successful life. We feel very fortunate to present a
budget that maintains ALL current programs and student supports and allows us to more
fully prepare all students to be “College and Career Ready” and successful contributors to
society.2021—2022 Property Tax Report Card
00301—CANDOR CENTRAL SCHOOL DISTRICT Budgeted (A) Proposed Budget (B)
Contact Person: Sydney Wade Telephone: 607-659-5010 Option #3 2020-21 2021-2022
Total Budgeted Amount, not Including Separate Propositions 18,880,725 19,001,466
A. Proposed Tax Levy to Support the Total Budgeted Amount 1 5,889,866 5,963,489
B. Tax Levy to Support Library Debt, if Applicable 0 0
C. Tax Levy for Non-Excludable Propositions, if Applicable 2 0 0
D. Total Tax Cap Reserve Amount Used to Reduce Current Year Levy, if Applicable 0 0
E. Total Proposed School Year Tax Levy (A + B + C - D) 5,889,866 5,963,489
F. Permissible Exclusions to the School Tax Levy Limit 35,180 45,521
G. School Tax Levy Limit , Excluding Levy for Permissible Exclusions 3 5,862,654 5,942,201
H. Total Proposed School Year Tax Levy, Excluding Levy to Support Library Debt and/or Permissible Exclusions (E - B - F + D) 5,854,686 5,920,968
I. Difference: (G - H); (negative value requires 60.0% voter approval) 2 7,968 21,233
Public School Enrollment 769 750
Consumer Price Index 1.23%
1 Include any prior year reserve for excess tax levy, including interest.
2 Tax levy associated with educational or transportation services propositions are not eligible for exclusion under the School Tax Levy Limit and may affect voter approval requirements.
3 For 2021-22, includes any carryover from 2020-21 and exclude any tax levy for library debt or prior year reserve for excess tax levy, including interest.
Actual 2020-21 (D) Estimated 2021-22 (E)
Adjusted Restricted Fund Balance 2,352,037 2,221,154
Assigned Appropriated Fund Balance 330,000 225,000
Adjusted Unrestricted Fund Balance 378,040 760,059
Adjusted Unrestricted Fund Balance as a Percent of the Total Budget 2.70% 4.00%
Schedule of Reserve Funds
Reserve Type Reserve Name Reserve Description* 3/31/21 Actual Balance 6/30/21 Estimated Ending Balance Intended Use of the Reserve in the 2021-22 School Year
Capital 2020 Capital Reserve To pay the cost of any object or purpose for which bonds may be issued. 530,738 530,806 0
Repair To pay the cost of repairs to capital improvements or equipment. 0 0 0
PROPERTY TAX REPORT CARD
Worker’s Compensation Workers’ Compensation Reserve To pay for Workers’ Compensation and benefits. 20,013 23,016 0
Unemployed Insurance Unemployment Insurance Reserve To pay the cost of reimbursement to the State Unemployment Insurance Fund. 396,360 396,409 10,000
Reserve for Tax Reduction For the gradual use of the proceeds of the sale of school district real property. 0 0 0
Mandatory Reserve for To cover debt service payments on outstanding obligations (bonds, BANS) after the 0 0 0
Debt Service sale of district capital assets or improvements.
Insurance To pay liability, casualty, and other types of uninsured losses. 0 0 0
Property Loss To establish and maintain a program of reserves to cover liability claims incurred. 0 0 0
Liability To establish and maintain a program of reserves to cover liability claims incurred. 0 0 0
Tax Certiorari To establish a reserve fund for tax certiorari settlements. 0 0 0
Reserve for Insurance Recoveries To account for unexpended proceeds of insurance recoveries at the fiscal year end. 0 0 0
Employee Benefit Accrued Employee Benefit Accrued Liability Reserve For the payment of accrued ‘employee benefits’ due to employees upon termination 52,190 52,197 0
Liability of service.
Retirement Contribution Retirement Contribution Reserve To fund employer retirement contributions to the State and Local Employees’ 899,925 1,112,000 200,000
Retirement System.
Other Reserve Teachers’ Retirement Contribution Reserve To fund employer retirement contributions to the New York State Teachers’ 106,712 106,726 0
Retirement System (TRS)
PAGE 5
* Note: Reserves with blue boxes will be allowed to add rows for multiple entries. Use a different name for each in the Reserve Name column.PAGE 6
CANDOR CENTRAL SCHOOL DISTRICT BUDGET PROPOSAL 2021-2022
THREE PART BUDGET
2020-2021 2021-2022
CODE TITLE BUDGET PROPOSED CHANGES
ADMINISTRATION
1099 Board of Education $ 20,400.00 $ 36,500.00 $ 16,100.00
1299 Central Administration $ 205,800.00 $ 201,000.00 $ (4,800.00)
1399 Finance $ 288,500.00 $ 298,000.00 $ 9,500.00
1420 Legal $ - $ - $ -
1460 Records Management $ 11,000.00 $ 11,000.00 $ -
1699 Other Central Services $ 246,000.00 $ 251,000.00 $ 5,000.00
1998 Other Special Items $ 300,000.00 $ 291,500.00 $ (8,500.00)
2020 Supervision $ 278,500.00 $ 287,500.00 $ 9,000.00
2060 Research, Planning, Evaluation $ - $ - $ -
9098 Employee Benefits $ 400,571.67 $ 397,911.71 $ (2,659.96)
TOTAL $ 1,750,771.67 9.3% $ 1,774,411.71 9.3% $ 23,640.04
PROGRAM
1420 Legal $ 10,000.00 $ 10,000.00 $ -
2999 Instructional $ 8,144,750.00 $ 8,343,909.00 $ 199,159.00
5510 Transportation $ 1,359,000.00 $ 1,234,000.00 $ (125,000.00)
5530 Bus Garage $ 51,000.00 $ 51,000.00 $ -
8998 Community Service $ 33,500.00 $ 36,500.00 $ 3,000.00
9098 Employee Benefits $ 4,196,339.50 $ 4,013,435.58 $ (182,903.92)
9951 Other Transfers $ 40,000.00 $ 40,000.00 $ -
TOTAL $ 13,834,589.50 73.3% $ 13,728,844.58 72.3% $ (105,744.92)
CAPITAL
1620 Operation of Plant $ 695,500.00 $ 718,500.00 $ 23,000.00
1621 Maintenance of Plant $ 182,000.00 $ 134,000.00 $ (48,000.00)
1964 Refund of Real Property Taxes $ 2,000.00 $ 2,000.00 $ -
1981 Other Special Items $ - $ 277,171.00 $ 277,171.00
5510 Transportation - Purchase of Buses $ 12,000.00 $ 20,000.00 $ 8,000.00
9098 Employee Benefits $ 302,753.82 $ 280,652.71 $ (22,101.12)
9899 Debt Service $ 2,101,111.00 $ 1,965,886.00 $ (135,225.00)
9951 Transfer to Capital $ - $ 100,000.00 $ 100,000.00
TOTAL $ 3,295,364.82 17.5% $ 3,498,209.71 18.4% $ 202,844.88
GRAND TOTAL $18,880,726.00 $ 19,001,466.00 $120,740.00PAGE 7
CANDOR CENTRAL SCHOOL DISTRICT BUDGET PROPOSAL 2021-2022
•Administration: The administration component includes district and principals’ office administrative
expenses, administrative salary expenses, and related expenses for benefits, materials and supplies and
equipment. It also includes Board of Education expenses.
•Program: The program expenditures are the instructional component of the budget. It includes salaries and
benefits; materials, supplies, and equipment for librarians, guidance counselors, teachers, and non-
teaching personnel who spend a majority of time performing teaching duties; and all transportation
operating expenses.
•Capital:The capital component includes all facilities costs to the district, annual debt service, and cost of
construction and reconstruction. The capital component also includes costs for operation and
maintenance; all expenditures associated with custodial salaries and benefits; service contracts; materials
and supplies; utilities; and maintenance and repair of school facilities.PAGE 8
CANDOR CENTRAL SCHOOL DISTRICT BUDGET PROPOSAL 2021-2022
STATEMENT OF EXPENDITURES BY OBJECT
Object of Expense 2020-21 Current 2021-22 Proposed Change
Salaries $ 7,540,300 $ 7,435,559 $ (104,741)
Equipment $ 78,000 $ 86,000 $ 8,000
Contractual Expense $ 1,258,850 $ 1,263,850 $ 5,000
Materials and Supplies $ 509,300 $ 509,300 $ -
Educational Materials $ 53,000 $ 53,000 $ -
BOCES Services $ 2,400,500 $ 2,855,871 $ 455,371
Debt Service $ 2,101,111 $ 1,965,886 $ (135,225)
Fringe Benefits $ 4,899,665 $ 4,692,000 $ (207,665)
Transfers $ 40,000 $ 140,000 $ 100,000
Total: $ 18,880,726 $ 19,001,466 $ 120,740PAGE 9
CANDOR CENTRAL SCHOOL DISTRICT BUDGET PROPOSAL 2021-2022
REVENUE REPORT
Source of Revenue 2020-2021 Current 2021-2022 Proposed Change
State Aid $ 12,130,860 $ 12,612,977 482,117
Real Property Tax 5,889,866 5,963,489 73,623
Appropriated Fund Balance 250,000 125,000 (125,000)
Use of Fund Balance 80,000 - (80,000)
Transfer from Debt Service - - -
Employees Retirement Reserve 230,000 - (230,000)
Other Sources: -
Interest 25,000 25,000 -
Federal Aid (Medicaid) 50,000 50,000 -
Local Sources (BOCES Refund) 225,000 225,000 -
Totals $ 18,880,726 $ 19,001,466 120,740PAGE 10
CANDOR CENTRAL SCHOOL DISTRICT BUDGET PROPOSAL 2021-2022
BUDGET PROPOSITIONS
Please remember that your vote is important. With our busy lifestyles, it is understandable that it is difficult
to find the time to get out and vote. However, what could be more important than taking time out to ensure
the best possible education for our students? You will be casting your vote for the following items included
on this year’s ballot:
Budget: Shall the Board of Education of the Candor Central School District be authorized to
expend for school purposes, the sums set forth in the proposed 2021-2022 budget,
in the amount of $ 19,001,466 and to levy the necessary tax on the property of said
District?
Proposition I: Shall the Board of Education of the Candor Central School District be authorized to
purchase and finance student transport vehicles, including necessary furnishings,
fixtures and equipment and all other costs incidental thereto as follows: One (1)
sixty-five passenger school bus, and one (1) forty-two passenger school bus, and
expend a total sum not to exceed $262,000, which is estimated to be the total
maximum cost thereof, and said amount, or so much thereof as may be necessary,
shall be raised by the levy of a tax upon the taxable property of said School District
and collected in annual installments as provided by Section 416 of the Education
Law; and, in anticipation of such tax, obligations of said School District, in the
principal amount not to exceed $262,000, shall be issued.
School Board Vote for Board of Education Members
Member Election:
There are three (3) Board of Education members will be elected due to the vacancies
as follows:
A three-year term ending June 30, 2024, presently held by Brent Doane;
A three-year term ending June 30, 2024, presently held by Rebecca Lyon;
A three-year term ending June 30, 2024, presently held by Raymond Parmarter.
The three (3) individuals receiving the highest number of votes shall be elected to an
at large full three-year term from July 1, 2021, through June 30, 2024.
CANDIDATES (petitions received)
Brent Doane
Raymond ParmarterPAGE 11
CANDOR CENTRAL SCHOOL DISTRICT BUDGET PROPOSAL 2021-2022
STAR PROGRAM INFORMATION
Requirements for Basic and Enhanced STAR
Factor Basic STAR Enhanced STAR
Residency The property must be the primary residence The property must be the primary residence of at least
of an owner. one age-eligible owner.
Age No age restriction 65 or older
All owners must be at least age 65 as of December 31 of
the year of the exemption, except where the property is
jointly owned by only a married couple or only siblings,
in which case only one owner needs to meet the age
requirement.
Surviving spouses can retain an existing Enhanced STAR
benefit if they’re at least age 62 as of December 31 in
the year the benefit will continue. Otherwise, they may
receive the Basic STAR benefit.
Income $500,000 or less for the STAR credit For 2020 benefits, $88,050 or less.
($250,000 or less for the STAR exemption) For 2021, $90,550 or less
The income limit applies to the combined The income limit applies to the combined incomes of
incomes of only the owners and owners’ all owners (residents and non-residents), and any
spouses who reside at the property. owner’s spouse who resides at the property.
Ownership The property must be owned by the eligible applicant(s).
A married couple can receive only one STAR benefit regardless of how many properties they own,
unless they are legally separated.
Purchaser(s) in possession of the home under an executory contract of sale (aka land contract) are
considered owners(s).
Corporations, partnerships, and LLCs are not eligible unless it is a farm dwelling.
STAR MAXIMUM SAVINGS
(New York State School Tax Relief Program)
For 2021-2022, the maximum STAR exemption savings per town is as follows:
Municipality Basic Amount Enhanced Amount Municipality Basic Amount Enhanced Amount
Town of Candor $569 $1,136 Town of Spencer $660 $1,350
Town of Caroline $645 $1,293 Town of Tioga $556 $1,113
Town of Danby $645 $1,293VOTER QUALIFICATIONS
In order to vote at any school election or meeting, a person must:
1. Be a citizen of the United States,
2. Be 18 years of age or over, and
3. Have been a resident of the school district for a period of thirty days or more prior to the
meeting at which he or she offers to vote, and who is not otherwise prohibited from voting
under the provisions of section 5-106 of the Election Law.
ABSENTEE BALLOTS
The Board of Education authorizes the District Pursuant to the provisions of Education Law, a
Clerk or a Board designee to provide absentee district voter is eligible to vote by absentee ballot
ballots to qualified district voters. Absentee under any one of the following conditions:
ballots can be used for the election of school board
members and for the adoption of the annual 1. Illness or physical disability,
budget and referenda.
2. Business responsibilities or studies which require
A district voter must request in advance an travel outside of the county or city of residence on
application for an absentee ballot. The voter must the day of the vote,
complete the application and state the reason
he/she will not be able to appear in person on the 3. Vacation outside the county or city of residence,
day of the district vote. The application must be or
received by the District Clerk/designee at least 4. Detention or confinement to jail after conviction
seven (7) days before the election/vote if the for an offense other than a felony.
ballot is to be mailed to the voter, or received the
day before the election if the ballot is to be An absentee ballot must reach the office of the
delivered personally to the voter. District Clerk/designee not later than 5:00 p.m. on
the day of the election.
Note: Qualified voters who do not want to vote in person because of concerns surrounding COVID-19 and
public gatherings may also request an absentee ballot on those grounds.
To obtain an absentee ballot, please contact Kathy Hinkle at 659-3178 or KHinkle@candorcs.org.
ANNUAL BUDGET HEARING
Tuesday, May 11, 2021
7:00 p.m.
High School Auditorium
SCHOOL BUDGET VOTE
&
SCHOOL BOARD ELECTIONS
Tuesday, May 18, 2021
Noon - 9:00 p.m.
High School AuditoriumYou can also read
