Budget and Election Information
- Budget Terms Glossary
- 2024-25 Budget and Election Information
- 2023-24 Budget and Election Information
- 2022-23 Budget and Election Information
Budget Terms Glossary
Below are a few definitions to help you follow the school budget process in New York State.
Bond: Money borrowed to pay for a school district expenditure. Typically, the money is used for capital expenditures, such as the purchase of buses or the construction or renovation of a building, although in some cases school districts also issue bonds for other large expenditures such as the repayment of back taxes in a certiorari settlement. The goal in borrowing is to spread the cost out over a period of years and lessen the cost to taxpayers in any one year. By definition, a bond is a written promise to pay a specified sum of money, called the face value or principal amount, at a specified date in the future (the maturity date), together with periodic interest at a specific rate.
Budget: A plan of financial operation expressing the estimates of proposed expenditures for a fiscal year and the proposed means of financing them.
Budget calendar: The schedule of key dates that the Board of Education and administrators follow in the preparation, adoption and administration of the budget.
Budget cap: In the event of a school budget defeat and the adoption of a contingent budget, school districts must cap their spending increase at 120% of the Consumer Price Index or 4 percent, whichever is lower. For more on this, see the definition of a contingent budget.
Capital outlay: An expenditure that is generally more than $20,000 and results in the ownership, control or possession of assets intended for continued use over long periods of time. These can include new buildings or building renovations and additions; new school buses; as well as new equipment (i.e. desks, computers, etc.) and library books purchases for a new or expended school building.
Consumer Price Index (CPI): An index of prices used to measure the change in the cost of basic goods and services in comparison with a fixed base period. Also called cost-of-living index. However, the CPI does not take into account many of the items that cause school district budgets to rise, such as the increasing cost of health insurance, liability insurance and retirement contributions.
Contingent budget: Under state law, school boards can submit a budget to voters a maximum of two times. If the proposed budget is defeated twice, the board must adopt a contingency budget. The board also has the option of going directly to a contingent budget immediately after the first budget defeat. Under a contingent budget, the district may not increase spending by more than this 120 percent of the Consumer Price Index or 4 percent, whichever is lower. The items exempt from this cap are tax certiorari and other legal settlements, debt service (mortgage payments), and costs associated with enrollment growth. Under a contingent budget, the percentage of the budget devoted to administrative costs cannot increase from what it was in the prior year's budget or the last defeated budget, whichever is lower. Once a contingent budget is established, community residents are no longer allowed to petition boards of education to put additional items up for a separate vote.
Employee benefits: Amounts paid by the district on behalf of employees. These amounts are not included in the gross salary. They are fringe benefits, and while not paid directly to employees, are part of the cost of operating the school district. Employee benefits include the district cost for health insurance premiums, dental insurance, life and disability insurance, Medicare, retirement, social security and tuition reimbursement.
Equalization rate: In simple terms, an equalization rate represents the average level of assessment in each community. For example, an equalization rate of 80 means that, on average, the property in a community is being assessed at 80 percent of its market value. The works "on average" are stressed to emphasize that an equalization rate of 80 does not mean that each and every property is assessed at 80 percent of full value. Some may be assessed at lower than 80 percent, while others may be assessed at higher than 80 percent.
Equalization rates are established by the New York State Board of Equalization and Assessment. School districts that comprise more than one city, town or village must use the equalization rate to determine the tax rates for each municipality. The purpose is to bring some semblance of equity to how the taxes are distributed in any one school district, so that ideally a home with a full market value of $100,000 in one community will pay the same taxes as a home with a market value of $100,000 in the next community, regardless of how those two homes are assessed.
Expenditure: Payment of cash or transfer of property or services for the purpose of acquiring an asset or service.
Fiscal Year: A fiscal year is the accounting period on which a budget is based. The New York State fiscal year runs from April 1 through March 31. The fiscal year for all New York counties and towns and for most cities is the calendar year. School districts in the state operate on a July 1 through June 30 fiscal year.
Fund Balance: A fund balance is created when the school district has money left over at the end of its fiscal year from either under spending the budget or taking in additional revenue. Part of the fund balance (appropriated fund balance) may be applied as revenues to the district's following year budget. A portion - up to two percent of the total budget - may also be set aside (unappropriated fund balance) to pay for emergencies or other unforeseen problems.
Fundamental Operating Budget (FOB): The total amount of money required to pay for current-year programs, staffing and services at next year's prices -- i.e., what the next year's budget would be if the current year's budget were simply "rolled over."
Revenue: Sources of income financing the operation of the school district.
Salaries: The total amount paid to an individual, before deductions, for services rendered while on the payroll of the district.
Tax base: Assessed value of local real estate that a school district may tax for yearly operational monies.
Tax levy: Total sum to be raised by the school district after subtracting out all other revenues including state aid. The tax levy is used to determine the tax rate for property owners in each of the cities, towns or villages that makes up a school district.
Tax rate: The amount of tax paid for each $1,000 of assessed value of property. In districts that cover just one municipality, the tax rate is figured simply by dividing the total assessed property value by 1,000 and then dividing that again into the tax levy (the amount of money to be raised locally). In districts that encompass more than on municipality, the formula for figuring the tax rate is more complicated. It involves assigning a share of the total tax levy to each municipality and applying equalization rates to take into account different assessment practices.
STAR: The New York State School Tax Relief (STAR) program provides exemptions from school taxes for all owner-occupied, primary residents, regardless of income. Senior citizens with combined incomes that do not exceed $62,000 may qualify for a larger exemption.
Supplies: Consumable materials used in the operation of the school district including food, textbooks, paper, pencils, office supplies, custodial supplies, material used in maintenance activities and computer software.
Support services: The personnel, activities, and programs that enhance instruction. These include attendance, guidance, and health programs; library personnel and services; special education services; professional development programs; transportation; administration; buildings and ground operations; and security.
Three-part budget: School district must, by law, divide their budgets into three components - administrative, capital and program - and each year they must show how much each portion has increased in relation to the whole budget. A further definition of the three components is as follows:
- Administrative Budget Component: These expenditures include office and administrative costs; salaries and benefits for certified school administrators who spend 50 percent or more of their time performing supervisory duties; data processing; public information; legal fees; property insurance; and school board expenses.
- Capital Budget Component: This covers all school bus purchases, debt service on buildings, and leasing expenditures; tax certiorari and court-ordered costs; and all facility costs, including salaries and benefits of the custodial staff; service contracts, maintenance supplies and equipment; and utilities.
- Program Budget Component: This portion includes salaries and benefits of teachers and supervisors who spend the majority of
2024-25 Budget and Election Information
2024-25 Official BOE Budget Vote/Election Results
Approved at the May 22nd Board of Education
Proposition | YES | NO |
---|---|---|
Prop. #1: Budget Results | 526 | 207 |
Prop. #2: Appointment of non-voting student to BOE | 594 | 123 |
Candidates | Results |
---|---|
John Perrino | 485 |
Andrew Moore | 463 |
Denise Romero | 463 |
Mitchell Williams | 441 |
Robin Stark | 316 |
The Candidates
Meet the Candidates forum was held on Wednesday, May 15th at the MHS library media center.
For the 2024-25 year, Paula Blumenau, John Perrino, Denise Romero, and Mitchell Williams' terms are expiring. The five candidates running for these seats are Andrew Moore, Robin Stark, Denise Romero, Mitchell Williams, and John Perrino.
Proposition 1: Budget
Budget Development Calendar
- November 1, 2023: Budget information session and community input
- December 6, 2023: Budget information session (virtual)
- January 18: Municipal solutions, Long-range financial plan, Financial state - BOE meeting
- January 31: Budget development overview
- February 15: Budget presentation - Administration component, BOE meeting
- Download the Administration Budget Presentation to the Board.
- Watch the Administration Budget Presentation to the Board.
- March 7: Budget presentation - Instructional component, BOE meeting
- Download the Instructional Budget Presentation to the Board.
- Watch the Instructional Budget Presentation to the Board.
- March 21: Budget presentation - Capital and Benefits component, BOE meeting
- Download the Capital and Benefits Budget Presentation to the Board.
- Watch the Capital and Benefits Budget Presentation to the Board.
- April 4: Budget presentation - Revenue discussion and budget review, BOE meeting
- Download the Revenue Budget Presentation to the Board.
- Watch the Revenue Budget Presentation to the Board.
- April 10: Budget recap and Q&A with the community (In-person and virtual)
- April 18: Board of Education adopts budget & BOCES budget vote, BOE meeting
- The Board adopted the proposed District budget for the 2024/2025 School Year; $262,672,637 and a tax levy INCREASE of 1.00%.
- May 9: Public hearing, BOE meeting
- May 15: Meet the Candidates night, BOE event
- May 16: Budget review with community
- May 21: Budget vote and BOE elections
- May 22: Declaration of election and vote results by BOE
Budget Documents
Proposition 2: Appointment of non-voting student to BOE
Appointment of non-voting student member to the BOE
The Board of Education hereby resolves that the following proposition shall be placed upon the ballot for consideration by eligible voters at the Annual Meeting held on May 21, 2024:
Proposed:
Shall the Board of Education be authorized to appoint an ex officio, non-voting student member to serve on the Board pursuant to Education Law § 2502(10) and 2502(10-a), subject to criteria established by the Superintendent for selection of such a student member and further subject to the requirements that such student shall serve for only one year and shall have been a high school senior in good standing, and a student for a period of not less than two years prior to appointment to the Board of Education. If approved, such student member shall be entitled to sit with Board members at all public meetings of the Board and to participate in all Board hearings and meetings. The student Board member shall not be allowed to attend executive sessions, and shall not receive compensation of any form for participating at Board meetings.
Voting Information
Petition Information
Important information regarding petitions, please Petition Information. Petitions nominating candidates for the office of the Board of Education member must be filed with District Clerk, Crystal Moncery, not later than 5pm on Wednesday, May 1, 2024.
Contact District Clerk Crystal Monchery at 845-326-1196 with any questions about running, including how you can pick up petitions and the process to gain enough valid signatures to get on the ballot.
Where can I vote?
When can I vote on May 21, 7am-9pm.
Where are the polling locations?
- Presidential Park Elementary: 48 Roosevelt Ave.
- Maple Hill Annex at Truman Moon Elementary School: 53 Bedford Ave.
- Board of Education Office: 223 Wisner Ave. (Middletown High School is no longer a voting site).
Need your voting location: Call Crystal Monchery, District Clerk, at 845-326-1196
Eligibility: You must be a registered voter.
What if I need an absentee ballot? Applications may be applied for at the District Clerk’s office. If the ballot is to be mailed to the voter, the completed application must be received by the Clerk no later than 4pm on May 14, 2024. If the ballot is to be delivered personally to the voter, the completed application must be received by the Clerk no later than 4pm on May 20, 2024. Absentee ballots that do not reach the office of the District Clerk by 5pm on May 21, 2024 will not be canvassed.
Absentee and Early Mail Ballot Applications Downloads
Running for the Board of Education
Anticipated Vacancies and Information
In addition to the 2024-25 budget, voters will elect candidates to become trustees of the Board of Education.
Four (4) members of the Board of Education will be elected due to the expiration of the terms of Paula Blumenau, John Perrino, Denise Romero, and Mitchell Williams: three (3) for three (3) year terms commencing July 1, 2024 and expiring June 30, 2027 and one (1) for the unexpired term July 1, 2024 through June 30, 2025, created by a previous Board Member’s resignation.
Contact District Clerk Crystal Monchery at 845-326-1196 with any questions about running, including how you can pick up petitions and the process to gain enough valid signatures to get on the ballot, read more about petitions here. Additional information about running for the Board of Education is available at the New York State School Board Association and attend a workshop with the Orange County School Boards Association Association, you may download their flyer here.
Candidate Order
In accordance with amendments to Paragraph B of Subdivision 2 of Section 2032 and Subdivision 2 of Section 2608 of the Education Law, a drawing was conducted by the Clerk of the Board on Thursday, May 2, 2024 at 4:00 p.m. in the Office of the Board of Education, to determine the position of candidates on the ballot for the annual school district election to be held on May 21, 2024.
- Andrew Moore
- Robin Stark
- Denise Romero
- Mitchell Williams
- John Perrino
2023-24 Budget and Election Information
2023-24 Official BOE Budget Vote/Election Results
Approved at the May 17th Board of Education
Proposition | YES | NO |
---|---|---|
Prop. #1: Budget Results | 632 | 192 |
Candidates | Results |
---|---|
Edwin Estrada | 492 |
Freddie Williams Jr. | 478 |
Curtis Rhett | 421 |
Kevin Gomez | 413 |
Andrew Moore | 403 |
Nicole Hewson | 85 |
The Candidates
Meet the Candidates forum was held on Tuesday, May 9th at the MHS library media center.
For the 2023-24 year, Kevin Gomez, Nicole Hewson, and Freddie Williams Jr.'s terms are expiring. The five candidates running for these seats are, Kevin Gomez, Edwin Estrada, Freddie Williams Jr., Curtis Rhett, and Andrew Moore.
Budget Information
- Budget Hearing, Annual District Meeting and Election notice
- Community Engagement and informational sessions
- Budget Documents
Budget Hearing, Annual District Meeting and Election notice
See the Budget Hearing, Annual District Meeting and Election notice which appears in the March 30, April 13, April 22, and April 29 editions of the Times Herald-Record newspaper.
In addition to the 2023-24 budget, voters will elect three members to the nine-member Board of Education. Each new position carries a three-year, unpaid term and begins July 1, 2023. They will be elected due to the expiration of the terms of Kevin Gomez, Nicole Hewson and Freddie Williams Jr.
Community Engagement and informational sessions
Community Engagement and informational sessions begin at 6pm and are held at the Middletown High School in the Library Media Center*
Date |
Topic |
December 6 |
TTMS Capital Project + Funding |
December 7 |
2023-24 Budget (Community input) |
January 24 |
Budget Components + Revenue Streams |
January 26 |
Open Office hours with the Superintendent (Talk About it Thursday) |
February 9 |
Listen + Learn with BOE (Pre-Registration Required) |
March 8* |
VIRTUAL EVENT: Budget Review + Community Q&A |
March 14* |
VIRTUAL EVENT: Community Budget Q&A (Talk About it Tuesday) |
April 27 |
Board Adopted Budget Review + Community Q&A |
May 10 |
BOE Adopted Budget Review + Q&A |
Date | Budget Presentation Component | Video Presentation to the BOE | Slide Presentation |
January 19 | Municipal Solutions, Long Range Financial Plan, Financial State of the District | None | Municipal Solutions, Long Range Financial Plan, Financial State of the District |
February 2 | Administrative Component | Watch Administrative Component | Read/Download Administrative Component |
February 16 | Instructional Component | Watch Instructional Component | Read/Download Instructional Component |
March 9 | Capital and Benefits Component | Watch Capital and Benefits Component | Read/Download Capital and Benefits Component |
March 23 | Budget Discussion And Review | Watch Budget Discussion and Review | Read/Download Budget Discussion and Review |
April 13 | Proposed Budget | Watch Proposed Budget | Read/Download Proposed Budget |
April 20 | Board Adopts Budget/Boces Budget Vote | ||
May 4 | Public Hearing | ||
May 16 | Budget Vote/Board of Education Election | ||
May 17 | Declaration of Election and Budget Vote by Board of Education |
Budget Documents
Voting Information
Petition Info
Important information regarding petitions, please Petition Info. Petitions nominating candidates for the office of the Board of Education member must be filed with District Clerk, Crystal Moncery, not later than 5pm on Wednesday, April 26, 2023.
Contact District Clerk Crystal Monchery at 845-326-1196 with any questions about running, including how you can pick up petitions and the process to gain enough valid signatures to get on the ballot.
Where can I vote?
When can I vote on May 16? 7am-9pm
Where are the polling locations?
➛Presidential Park Elementary: 48 Roosevelt Ave.
➛Maple Hill Annex at Truman Moon Elementary School: 53 Bedford Ave.
➛(NEW) Board of Education Office: 223 Wisner Ave. (Middletown High School is no longer a voting site).
Need your voting location: Call Crystal Monchery, District Clerk, at 845-326-1196
Eligibility: You must be a registered voter.
What if I need an absentee ballot? Applications may be applied for at the District Clerk’s office. If the ballot is to be mailed to the voter, the completed application must be received by the Clerk no later than 4pm on May 9. If the ballot is to be delivered personally to the voter, the completed application must be received by the Clerk no later than 4pm on May 15. Absentee ballots that do not reach the office of the District Clerk by 5pm on May 16 will not be canvassed.
Voting Locations
2022-23 Budget and Election Information
2022-23 Official BOE Budget Vote/Election Results
Approved at the May 18th Board of Education
Proposition | YES | NO |
---|---|---|
Prop. #1: Budget Results | 745 | 195 |
Candidates | Results |
---|---|
John Williams | 383 |
Vince Crescenzo | 359 |
Rose Tobiassen | 359 |
Andrew Moore | 343 |
Denise Romero | 289 |
Daisha Henriquez | 285 |
Russell Hammond | 267 |
Amanda Barone | 256 |
Juan Ayala | 146 |
The Candidates
Meet the Candidates forum was held on Monday, May 9th at the MHS library media center.
For the 2022-23 year, John Williams, Vince Crecenzo, and Rose Tobiassen's terms are expiring. The nine candidates running for these seats are, John Williams, Russell Hammond, Andrew Moore, Amanda Barone, Rose Tobiassen, Denise Romero, Vince Crescenzo, Daisha Henriquez, and Juan Ayala.
Budget Information
- Budget Hearing, Annual District Meeting and Election notice
- Community Engagement and informational sessions
- Budget Documents
Budget Hearing, Annual District Meeting and Election notice
Community Engagement and informational sessions
BUDGET PRESENTATIONS | ||
---|---|---|
February 3: Administrative Budget February 17: Capital & Benefits Budget April 21: Board of Education Vote to Adopt the Budget May 7: Budget Hearing (begins at 1:10 and |
Budget Documents
BUDGET DOCUMENTS | ||
---|---|---|
Download Budget Hearing Booklet Expenditure Details |
Questions about the budget?
Call or email the Business Office:
845-326-1195
budget@ecsdm.org
Questions about voting or running for a Board of Education seat?
Call or email the District Clerk:
845-326-1196
district.clerk@ecsdm.org
Quick Links
Orange County Board of Elections
Find Your Polling Location or Confirm Your Voter Registration Status
Running for a Board of Education Seat