GB

General Brown Central School District

2026–2027

Budget Hearing

Budget Hearing Presentation | May 11, 2026

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General Brown Central School District provides a supportive learning experience that prepares all students for their successful future.

• GB students will be provided individualized learning and engagement experiences inside and outside the classroom.
• GB will foster a supportive and collaborative environment where all staff feel valued as they learn and grow together.
• GB will provide opportunities for stakeholders to be more engaged in academic and extracurricular experiences both in school and after school.

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*as of June of each year

*as of June of each year

*as of June of each year

Highlights from the past year

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• Student Referrals have continued their downward trend
• Emphasis on Relationships & Teaching Expectations & Interventions
• Superintendent Hearings Down

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• Students/Staff donate time & effort
• Food Pantry, Reading Buddies, Senior Citizens Concert, Fight Cancer, Backpack Program, Mental Health, Food Baskets, Blankets, SPCA, Senior Community Member Stockings, Autism, Toys for Tots, Egg Hunt,, Trick or Treat Event,Blood Drive, …
• The Performing Arts- “Matilda Jr”
• FCCLA Success- Winning Major Recognitions
• Facility, Equipment, and Capital Improvements

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• 7 News All-Stars (CTE, Academic, Athletics)
• Staff recognition- FCCLA
• Athletics: Championships, All-Stars (local, regional, state) & scholar athletes/teams
• Additional Course Opportunities - Math 165- JCC
• Scheduling Improvements Continue- collaboration, targeted intervention, & efficiency
• CFES Brilliant Pathways School of Distinction

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Highlights from the past year

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• Recipient of Safe School Grant NNY Community Foundation & Utica National Titanium Recognition Award w/Honors
• We continue efforts related to curriculum and instruction – emphasis on providing high quality professional development, data, assessment, standards-driven, alignment, and collaboration.
• Arts and Science Showcase Events K-6
• Concerts & musicians excelling and growing- NYSMAA, Bi-County, Area All State

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Highlights from the past year

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• Expanded Community Partnerships
• Cornell Cooperative Extension
• Dozens of Students- NJHS and NHS inductions
• Bohlen Technical Students of the Quarterm CTE All Star
• We were either #1 or top 25% percent in our BOCES: Bio, Earth/Space, Chem, Algebra 2, Algebra 1. Top 50% in ELA, Geo, Physics, Global and US
• Good Standing in all cohorts!
• 15 students earned the Seal of Biliteracy
• Capital Project

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Highlights from the past year

Proposed 2026–2027 Spending Plan

$32,903,114

Proposed Budget

+$2,630,331

(+8.69%)

Budget Increase

(vs. 2025-26)

$9,999,968

Tax Levy Proposed

+$258,641

(+2.66%)

Levy Increase

(vs. 2025-26)

✔ Property Tax Cap Compliant | Simple Majority Required | No 60% Supermajority Needed

Understanding Our Budget Increase

Operating Budget Increase

+$1,272,797

Capital Project Debt Service Increase

+$1,357,534

Total Budget Increase

$2,630,331

Portion of Capital Project Increase Aided by NYS

($1,197,883)

Capital Project tax impact after building aid

$160,000

Key Takeaways

1

The $31M voter-approved capital project is the primary driver of the increase.

2

The state reimburses ~88¢ of every capital dollar through Building Aid.

3

Our operating increase is only ~4.2% — covering contractual salaries, a 20% health insurance spike (+$895K), and rising utilities.

4

The 2.66% levy increase is lower than 4 of the last 5 years.

Tax Levy Cap — NYS Education Law §2023-a

$9,741,327

2025-26 Approved Levy

$9,999,968

2026-2027 Maximum Allowable Tax Cap

$9,999,968

2026-27 Proposed Levy

Dollar Increase: +$258,641 (+2.66%) | Simple Majority Required | 60% Supermajority NOT Needed

Cap calculated per NYS Ed Law §2023-a. Permissible exclusions: $411,528 (debt service on voter-approved capital). Final levy subject to BOCES cost changes.

Where Does Our Money Go?

How Is It Funded?

Building Aid est. $2,448,603 based on executed bond schedule. Final subject to NYSED approval. State covers ~88¢ of every capital dollar.

Three-Part Budget — NYS Education Law §1716 (Required)

$3,182,225

Part 1: Administrative

9.7% of total budget

+3.79% vs. 2025-26

$23,155,510

Part 2: Program

70.4% of total budget

+4.65% vs. 2025-26

$6,565,379

Part 3: Capital

20.0% of total budget

+29.22%* vs. 2025-26

*Capital increase driven by $31M voter-approved project debt service. State Building Aid reimburses ~88¢ per dollar. Net district cost: ~$223K.

Administrative Component — Part 1 of 3

$3,182,225 | 9.7% of Budget | +3.79%

Administrative Component Total

Includes:

• Board of Education, District Clerk, Superintendent
• Business Administration, Auditing, Treasurer, Tax Collector
• Legal Services — Administrative Portion (25%)
• Personnel, BOCES Administrative Services, Unallocated Insurance
• Employee Benefits — Administrative Portion (largest single driver)

Key Driver:

Commissioner's Reg. §170.8: Admin % of budget excl. capital = 12.08% (2026-27) vs. 12.17% (2025-26) — within contingency cap limits.

Program Component — Part 2 of 3

$23,155,510 | 70.4% of Budget | +4.65%

Program Component Total

Includes:

• All classroom instruction — Regular School, Special Education (returned to district), CTE/BOCES programs
• Guidance, Health Services (LPN position), Psychological Services
• Library & Audiovisual, Computer-Assisted Instruction, Educational Technology
• Co-Curricular Activities & Interscholastic Athletics
• Employee Benefits — Program Portion

Key Driver:

Special Education programming returned to district, increase in Regular instruction. CTE/BOCES programming costs rising with increased student attendance. Full-Day Pre-K transition beginning. Beginning transition to K-6 math curriculum.

Capital Component — Part 3 of 3

$6,565,379 | 20.0% of Budget | +29.22%*

Capital Component Total

Includes:

• Operation of Plant — buildings, utilities, custodial staff
• Maintenance of Plant — repairs, equipment, grounds
• Debt Service — voter-approved $31M Capital Project (primary driver)
• Transfer to Capital Reserve Fund
• District Transportation (4 busses)
• Employee Benefits — Capital Portion

Capital Project Cost vs. State Aid Reimbursement:

Debt Service (principal + interest)

2025-26: $1,314,445

2026-27: $2,671,979

Building Aid — State Reimbursement

2025-26: $1,250,720

2026-27: $2,448,603

Net District Cost After Aid

2025-26: $63,725

2026-27: $223,376

*29% capital increase looks alarming — but the state pays ~88¢ of every dollar through Building Aid. Net district cost is ~$223K.

Contingency Budget — If the Vote Fails

Proposed Budget

$32,903,114

Tax Levy: $9,999,968

(+2.66%)

Contingency Budget

$32,101,742

Tax Levy: $9,741,327

(0% increase)

What Gets Cut:

• Equipment purchases — eliminated
• Bus purchases — eliminated
• Supply & contractual lines in admin/non-instructional areas — cut 10%

What Stays:

• All instructional programs
• Transportation
• Building operations
• Capital project debt service (ordinary contingent expense)

If the budget is defeated, the Board may: (1) Resubmit the original budget, (2) Submit a revised budget for a June vote, or (3) Adopt the contingency budget. Under contingency, the tax levy cannot exceed the prior year amount.

Propositions

Proposition I

Approve the 2026-27 Annual Budget

Total Budget Amount: $32,903,114

Property Tax Levy: $9,999,968 (+2.66%)

Within statutory cap — Simple majority required

Proposition II

Library Support Appropriation

Brownville-Glen Park Library: $32,000/year

Dexter Free Library: $46,500/year

Total Combined Annual Appropriation: $78,500

(Brownville-Glen Park increase of $5,000 from prior $27,000)

Library appropriations are separate propositions per Education Law. Tax levy associated with these propositions is not eligible for exclusion from cap calculation.

Election of Trustees — Board of Education

General Brown Central School District of Brownville and Dexter

Two (2) Trustees — Three (3) Year Terms | Vote for TWO (2) Candidates

Candidate 1

Natalie Hurley (incumbent)

Term: 3 years

Candidate 2

Jason Reynolds (incumbent)

Term: 3 years

Candidates appear on the ballot as submitted to the District Clerk per Education Law §2018-a.

VOTE!

Annual Budget Vote &

Board of Education Election

📅 Date:

Tuesday, May 19, 2026

🕐 Hours:

12:00 Noon to 8:00 PM

📍 Location:

General Brown High School Gymnasium

⭐ STAR Savings:

~$304 estimated for eligible homeowners

Budget available at school buildings & gblions.org