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LISBON CENTRAL SCHOOL DISTRICT�

2025-26 PROPOSED BUDGET PRESENTATION

Lisbon Central School Auditorium

May 8, 2025 6:00PM

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Prepared by Patrick Farrand, Superintendent of Schools

and Michael Robinson, Business Manager

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BUDGET SUMMARY

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Proposed Budget $18,341,298

2.05% increase in spending from 2024-2025

Proposed Tax Increase of 2.49% or $100,895

Tax cap Levy limit is 4.57% or $185,221

Proposed budget maintains all current educational programs

Estimated Full Value Tax Rate/1000 for 2025-2026 is $14.95

Estimated tax increase on a $100,000 home with Basic Star Exemption is $25.43

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3 PART BUDGET

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Program Component $13,781,679 (75.14%) – Instructional Program, Personnel, and Transportation

Capital Component $2,438,521 (13.30%) – Operation and Maintenance of District Facilities, Debt Service

Administrative Component $2,121,098 (11.56%) – Supervision of Instructional Programs

Program - 75.14%
Capital - 13.3%
Administrative - 11.56%

CAPITAL

ADMINISTRATIVE

PROGRAM

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PROGRAM COMPONENT

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Program Budget	2024-2025	2025-2026
Teaching - Regular School	$3,357,818	$3,579,465
Program for Children/ Special Needs	$2,636,697	$2,285,242
Occupational Education	$791,707	$845,883
School Library/Audio Visual	$181,366	$181,646
Computer Assisted Instruction	$284,892	$336,272
School Counseling	$271,287	$296,283
Nurse/Physician/Student Accident Ins.	$105,003	$107,320
Psychological Services	$99,343	$110,000
Co-curricular/Interscholastic Activities	$293,441	$326,400
Transportation	$991,171	$1,022,431
Transfer to School Lunch	$3,000	$3,000
Transfer to Federal Fund	$25,000	$20,000
Employee Benefits	$4,285,731	$4,667,737
TOTAL Program	$13,326,456	$13,781,679
Share of the Total Budget	74.14%	75.14%

This budget component represents the greatest portion of the budget. Included are instructional personnel, instructional program, academic intervention services, supplies and equipment needed to support the academic program. This budget also supports the district’s music, art, technology, and interscholastic athletic sports programs. New York State’s testing requirements, required data and technology monitoring, analysis and reporting and other unfunded mandates are included in the component. Maintaining and operating a district owned transportation fleet is included as well.

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CAPITAL COMPONENT

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Capital Budget	2024-2025	2025-2026
Operations & Maintenance	$917,220	$968,565
Employee Benefits	$181,391	$134,532
Debt Service	$1,499,966	$1,285,424
Interfund Transfer-Cap Outlay TOTAL CAPITAL	$2,648,577	$2,438,521
Share of Total Budget	14.74%	13.30%

This budget category represents all costs for the operation and maintenance of district facilities, personnel, equipment supplies and materials, and outside contracts. Debt service on Capital Improvement Projects is also included in the component.

$50,000

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ADMINISTRATIVE COMPONENT

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***Administrative costs include the cost of retirees of shared service employees from BOCES as well as our portion of the BOCES Capital Improvement Project



	Administrative Budget	2024-2025	2025-2026
This budget component represents supervision of instructional programs, curriculum development and related administrative expenses as well as the Administrative costs of shared service employees from BOCES and our share of the BOCES Capital Improvement Project within the Tech Centers.	Board of Education	$58,875	$93,625
	Central Administration	$190,831	$193,833
	Finance/Legal	$243,166	$257,797
	Personnel/Public Information	$70,110	$23,545
	Operations and Maintenance	$73,308	$75,873
	Other Central Services/Printing	$40,000	$40,000
	Liability Insurance/BOCES- Administrative***	$608,710	$641,263
	Supervision - Regular School	$362,362	$375,734
	Transportation Employee Benefits	$73,308 $277,349	$102,684 $316,744
	TOTAL ADMINISTRATIVE	$1,998,019	$2,121,098
	Share of Total Budget	11.12%	11.56%

	TOTAL EXPENDITURES	$17,973,052	$18,341,298

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BUDGET REVENUES

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$ 163,727 Increase in Foundation Aid

Where does our revenue come from?

State Aid $11,037,690

BOCES Aid $1,437,360

Tax Levy $4,152,907

Fund Balance $1,467,741

Other Revenues $245,600

$18,341,298

State Aid

62.56%

Estimated Tax Levy is 24.40%

STATE AID

ESTIMATED TAX LEVY

FUND BALANCE & RESERVES

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25-26 Budget Highlights:

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Capital Outlay

Unit Ventilator Replacement
Air conditioning fitment

Science of Reading Universal Curriculum

Professional Development
Best Practices for Literacy Instruction

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25-26 Budget Highlights Continued:

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English as a New Language Educator

English instruction and support

Continuation of Bus Replacement Plan

Replacement of two of the most utilized diesel buses with two new diesel buses
State aided at 90% cost over 5 years

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SCHOOL BUDGET VOTE

�Tuesday, May 20, 2025 12-8pm Main Lobby of School�By Voting Machine�

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Proposition one:

$18,341,298

School budget

RESOLVED: that the Board of Education of Lisbon Central School, towns of Lisbon, Madrid, and Waddington in the County of St. Lawrence be authorized to expend the set forth amount of $18,341,298, as set forth in the proposed budget and to levy the necessary tax therefore.

Two Diesel School buses to replace two currently owned school buses not to exceed $300,000. Of this amount, 90% ($270,000) would be reimbursed through state aid, leaving the district to pay a net cost of $30,000, or $6,000 per year for 5 years.

Proposition two: Purchase/finance 2 Diesel School Buses

Nancy Fox

Election of 1 School Board Member

Petitions were due April 21, 2025

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Absentee Ballots & Early Voting

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Absentee ballot voting is available. The new Early Mail Voter Act effective Jan. 1, 2024, also allows for early voting via mail without any reasons needed for voting early. You must fill out an application to vote by early voting or absentee ballot. There are separate applications for voting by early voting or absentee ballot, but the application process and deadlines are the same for both.

If you would like a ballot mailed to you, your application must be received by 5 p.m. on May 13, 2025 (seven days prior to the budget vote). If you plan to pick up your ballot, your application must be received by 5 p.m. on May 19, 2025 (one day prior to the vote).

The completed ballot must be received by 5 p.m. on May 20, 2025 (the day of the vote).

To obtain an application or for more information, call the District Clerk at 315-393-4951. You can also visit the District Office at 6866 County Road 10, Lisbon.

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SCHOOL BUDGET VOTE

�Tuesday, May 20, 2025 12-8pm main lobby of school

�By Voting Machine

�Absentee Ballots must be received by 5:00 pm on May 20, 2025

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Future questions or comments regarding this presentation or any aspect of the 2025-2026 Budget please contact the District Office.

QUESTIONS OR FEEDBACK?