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Budget Adoption

April 16, 2026

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Agenda

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  1. Expense Overview
  2. Revenue Overview
  3. Additional Propositions
  4. Budget Development Calendar
  5. Questions

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Expense Overview

Expense

SY26-27

SY25-26

Change $

Change %

Salaries

$59,456,996

$58,514,875

$942,121

1.61%

Equipment

$423,000

$578,000

($155,000)

(26.82%)

Purchased Services

$19,504,970

$17,755,217

$1,749,753

9.85%

Materials

$1,977,725

$1,973,225

$4,500

0.23%

Debt Service

$1,828,506

$1,644,522

$183,984

11.19%

Debt Interest

$508,177

$449,354

$58,823

13.09%

Benefits & Retirement

$30,415,000

$29,407,300

$1,002,700

3.43%

Interfund Transfers

$305,000

$1,875,000

($1,570,000)

(83.73%)

​

​

​

​

​

Total

$114,419,374

$112,197,493

$2,221,881

1.98%

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Expense Overview

Expense

SY26-27

SY25-26

Change $

Change %

Salaries

$59,456,964

$58,514,875

$942,089

1.61%

Equipment

$423,000

$578,000

($155,000)

(26.82%)

Purchased Services

$19,279,970

$17,755,217

$1,524,753

8.59%

Materials

$1,977,725

$1,973,225

$4,500

0.23%

Debt Service

$1,828,506

$1,644,522

$183,984

11.19%

Debt Interest

$508,177

$449,354

$58,823

13.09%

Benefits & Retirement

$30,415,000

$29,407,300

$1,002,700

3.43%

Interfund Transfers

$305,000

$1,875,000

($1,570,000)

(83.73%)

​

​

​

​

​

Total

$114,194,342

$112,197,493

$1,996,849

1.78%

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3-Part Budget

Capital: custodial and maintenance salaries and benefits, utilities, supplies, debt service

Administrative: administrative salaries and benefits, legal services, audit services, insurance policies, BOE expenses

​

​

Program: instructional salaries and benefits, student services salaries and benefits, extracurricular activities, student transportation, materials and supplies

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Salaries & Benefits

​

SY26-27

SY25-26

Change $

Change %

Salaries

59,456,964

58,514,875

942,089

1.61%

Health

18,100,000

16,873,600

1,226,400

7.27%

Dental

850,000

813,700

36,300

4.46%

Other benefits

Unemployment, WC, SS Disability Insurance, etc

5,070,000

5,020,000

50,000

1.00%

TRS

4,100,000

4,500,000

(400,000)

-8.89%

ERS

2,290,000

2,200,000

90,000

4.09%

Total

89,866,964

87,992,175

1,874,789

2.13%

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Equipment

Expense

SY26-27

SY25-26

Change $

Change %

Equipment

$423,000

$578,000

($155,000)

(26.82%)

  • Allocation to each building & department

​

  • Additional furniture replacement support for Mineola High School

​

  • Additional furniture for converted classrooms at Mineola Middle School

​

  • Additional equipment related to security enhancements (interior doors, access controls, required furniture and technology)

​

​

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Purchased Services

Expense

SY26-27

SY25-26

Change $

Change %

Purchased Services

$19,504,970

$17,755,217

$1,749,753

9.85%

What are purchased services?

​

  • Professional and technical services: legal counsel, auditors, architects, physical therapists, instructional services

​

  • Property services: utilities, trash removal, maintenance and repairs, equipment rental

​

  • Other: insurance, communications (internet, phone line, mailings,) transportation services

​

  • BOCES services

​

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​

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Purchased Services

Expense

SY26-27

SY25-26

Change $

Change %

Security*

$1,725,000

$615,000

$1,110,000

180.48%

Insurance

$1,217,500

$905,000

$312,500

34.53%

Utilities

$1,324,000

$1,530,697

($206,697)

(13.50%)

BOCES*

$7,082,500

$6,091,500

$991,000

16.27%

  • Projected cost of security represents a significant enhancement in current staffing

​

  • Projected cost of BOCES services represents a reorganization of budgeted funds and only a slight increase in services

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Purchased Services - Security

Expense

SY26-27

SY25-26

Change $

Change %

Security*

$1,725,000

$615,000

$1,110,000

180.48%

  • Current Staffing
    • MHS: 3 guards during school day, 1 guard after school until 10pm
    • MMS: 1 guard end of school day until 7:30pm
    • Mobile: 1 guard providing roaming support until 11pm (7 days a week)
    • Add-ons: Additional coverage and special events as requested

​

​

  • Proposed Staffing
    • MHS: Same as current
    • All other schools: 1 guard during entire school day and afterschool events through 10pm (5 days per week)
    • Mobile: Same as current
    • Supervisor: Security supervisor service to oversee scheduling, training, safety drills, emergency response and safety plan development

​

​

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Purchased Services - BOCES

Expense

SY26-27

SY25-26

Change $

Change %

BOCES*

$7,082,500

$6,091,500

$991,000

16.27%

  • Actual BOCES services for SY27 projected to increase ~5%
    • Modest price increases for services
    • Routine district activity including additional multi-year technology agreements for new equipment

​

  • Budgeted increase is primarily due to a reorganization of funds, not drastically increasing services

​

​

​

Expense

SY26-27

SY25-26

Change $

Change %

BOCES Technology

$1,295,000

$775,000

$520,000

67.10%

Software Maintenance

$120,000

$270,000

($150,000)

(55.55%)

Hardware Maintenance

$50,000

$420,000

($370,000)

(88.10%)

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Purchased Services - Facility Investments

Expense

SY26-27

SY25-26

Change $

Change %

Facilities Upgrade

$775,000

$707,100

$67,900

9.60%

​

  • Willis Avenue: new fire panel and bollard replacement

​

  • Cross Street: parking lot

​

  • Meadow: playground resurfacing and 2nd grade bathroom fixture replacement

​

  • Jackson: main office floor, gym floor

​

  • Architectural services: building conditions survey & zero-emission transportation design

​

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Materials & Supplies

Expense

SY26-27

SY25-26

Change $

Change %

Materials

$1,977,725

$1,973,225

$4,500

0.23%

  • Instructional: general classroom items, curriculum specific items, textbooks and workbooks, sensory tools, manipulative kits

​

  • Technology and digital assets: keyboards, mice, charging cables, device cases, headphones, annual subscriptions, toner and ink

​

  • Custodial and maintenance: cleaning products, paper towels, ligh bulbs, air filters, paint, basic hardware and tools

​

  • Administrative: staplers, postage and envelopes, health supplies (band-aids, gloves, thermometers, first aid kits)

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Debt Service & Interest

Expense

SY26-27

SY25-26

Change $

Change %

Debt Service

$1,828,506

$1,644,522

$183,984

11.19%

Debt Interest

$508,177

$449,354

$58,823

13.09%

  • Principal and interest payments on district debt

​

  • Long-term debt
    • Bonds
    • Energy performance contract (EPC)

​

  • Short-term debt
    • Bus & vehicle purchases
    • Tax anticipation note

​

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Bus Replacement

School Year

# Purchased

Vehicle Type

SY 2022-23

0

​

SY 2023-24

0

​

SY 2024-25

6

4 large buses, 2 vans (30)

SY 2025-26

9

2 large buses, 4 vans (20), 2 vans (30), 1 wheelchair van

SY 2026-27

6

4 large buses, 2 wheelchair vans

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Interfund Transfers

Expense

SY26-27

SY25-26

Change $

Change %

Interfund Transfers

$305,000

$1,875,000

($1,570,000)

(83.73%)

  • In SY25-26, this also included a $1.6MM transfer to the capital fund

​

  • Funds transferred to the district’s Special Aid Fund, which operates the extended school year (ESY) program

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Expense Overview

Expense

SY26-27

SY25-26

Change $

Change %

Salaries

$59,456,996

$58,514,875

$942,121

1.61%

Equipment

$423,000

$578,000

($155,000)

(26.82%)

Purchased Services

$19,504,970

$17,755,217

$1,749,753

9.85%

Materials

$1,977,725

$1,973,225

$4,500

0.23%

Debt Service

$1,828,506

$1,644,522

$183,984

11.19%

Debt Interest

$508,177

$449,354

$58,823

13.09%

Benefits & Retirement

$30,415,000

$29,407,300

$1,002,700

3.43%

Interfund Transfers

$305,000

$1,875,000

($1,570,000)

(83.73%)

​

​

​

​

​

Total

$114,419,374

$112,197,493

$2,221,881

1.98%

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Mineola UFSD Levy History

Year

Allowable Levy

Actual Levy

2022-23

1.75%

0.00%

2023-24

1.74%

1.00%

2024-25

2.00%

2.00%

2025-26

2.08%

2.08%

2026-27

2.36%

2.36%

SY26-27 Nassau County average currently 2.41%

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Mineola UFSD Levy History

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Revenue Overview

Revenue

2026-27

2025-26

Change

State Aid

14,487,050

13,973,572

513,478

3.67%

Tax Levy

91,128,385

89,028,093

2,100,292

2.36%

PILOTs

4,000,000

3,800,000

200,000

5.26%

Other Revenue

3,000,000

3,000,000

0

0.00%

App. Fund Balance

1,803,939

2,395,828

(591,889)

-24.70%

Total Revenue

114,419,374

112,197,493

2,221,881

1.98%

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Contingency Budget - What Is It?

  • If the budget fails:
    • BOE may choose to adopt contingency budget or
    • Present a new budget for a second vote
    • If second vote fails, contingency budget is automatic

​

  • Effectively a 0% tax levy increase

​

  • A contingent budget includes specific rules and restrictions:

​

    • Included: most salaries and benefits, legal obligations and pre-existing contracts, debt service, essential items to maintain buildings for student health and safety

​

    • Excluded: new equipment, some salary increases, non-essential maintenance

​

    • Administrative cap: the administrative percentage cannot exceed the lessor of the prior year’s budget or last defeated budget

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Contingency Budget - Potential Impact

Revenue

2026-27

2025-26

Change

State Aid

14,487,050

13,973,572

513,478

3.67%

Tax Levy

89,028,093

89,028,093

0

0.00%

PILOTs

4,000,000

3,800,000

200,000

5.26%

Other Revenue

3,000,000

3,000,000

0

0.00%

App. Fund Balance

1,803,939

2,395,828

(591,889)

-24.70%

Total Revenue

112,319,082

112,197,493

121,589

0.11%

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Contingency Budget - Potential Impact

Proposed Budget SY26-27

$114,419,374

Restricted items

$1,243,785

Allowable Expenses Contingent Budget

$113,175,589

Contingent Revenue

$112,319,083

Budget Gap

$856,506

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Capital Reserve - Proposition #2

Project

Location

Estimated Cost

Boiler Replacement

Mineola High School

$1,700,000

HVAC Upgrade #1

Mineola High School - Fab Lab

$875,000

HVAC Upgrade #2

Mineola High School - Auditorium

$725,000

​

​

$3,300,000

  • These projects are budget neutral as these funds have already been raised and saved in the district’s capital reserve

​

  • This proposition seeks voter authority to use the funds

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Capital Reserve

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Capital Reserve

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Capital Reserve - Proposition #3

  • This proposition seeks voter authority to establish a new reserve for future funding and use

​

  • This proposition is budget neutral

​

  • Key elements of proposed new capital reserve (same as current reserve)
    • $20,000,000 maximum funding cap
    • 12 year maximum duration for funding and use

​

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Budget Development Calendar

  • April 16, 2026: Budget Adoption

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  • April 28, 2026: BOCES Budget Vote & Board Election

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  • May 7, 2026: Budget Hearing

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  • May 19, 2026: Budget Vote & BOE Trustee Election

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Thank You

Mineola School District