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 their time teaching; instructional costs such as supplies, equipment and textbooks; co-curricular activities and interscholastic athletes; staff development; and transportation operating costs.

We will use this space to provide information about the 2023-24 school budget vote and the Board of Education election, which will be held Tuesday, May 16, 2023.

Budget Documents

⦿ Budget Booklet
⦿ Adopted Budget
⦿ 3 Part Budget
⦿ Revenue
⦿ Tax Impact Report
⦿ Tax Report Card
⦿ Report Card (NYSED Website)
⦿ School District Budget Notice 

Tuesday, May 16, 2023 Results (approved at May 17 Board of Education meeting)
Here is a printable version of the vote breakdown

Proposition 1: Budget Results

YES: 632
NO: 192

Board of Education Election Results
(three 3-year term seats)

Maple Hill Annex @ Truman Moon voting location: 53 Bedford Ave, Middletown NY 10940

Presidential Park Elementary voting location: 48 Roosevelt Ave, Middletown NY 10940

Board Office voting location: 223 Wisner Ave, Middletown NY 10940

Here is the link to the Meet the Candidates forum live broadcast  

This event was held on Tuesday, May 9, in the MHS library/media center. 

The candidates, listed in the order they appear on the ballot, are Kevin Gomez, Edwin Estrada, Freddie Williams Jr., Curtis Rhett and Andrew Moore.

Meet the candidates

Adopted 2023-24 budget virtual question and answer session scheduled for May 10, 9a.m.-10a.m. This is the link to access the Zoom virtual meeting.

Meet the Candidates forum live broadcast: Tuesday, May 9, 7 p.m.-9 p.m., MHS library/media center.  It will be open to the public and be broadcast live on MiddieTV, and the questions asked at this forum will be considered from those submitted by the community, beginning May 1. The last day questions can be submitted is May 5.

SUBMIT YOUR QUESTION FOR CONSIDERATION HERE 

The five candidates, listed in the order they appear on the ballot, are Kevin Gomez, Edwin Estrada, Freddie Williams Jr., Curtis Rhett and Andrew Moore.

Candidates Biographies

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.

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.

Important information regarding petitions, please download here. 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. 

Community Engagement and informational sessions begin at 6pm and are held at the Middletown High School in the Library Media Center*

Tuesday, May 17, 2022 Results

Proposition 1: Budget Results

YES: 745
NO: 195

Board of Education Election Results
(three 3-year term seats)
Unofficial results, pending BOE approval on May 18

The Candidates

Candidates Biographies
Meet the Candidates Event

Public Budget Presentations at the Board of Education Meetings  (click links to watch presentations)

February 3: Administrative Budget

February 17: Capital & Benefits Budget

March 3: Programs Budget

March 17: Revenue Budget

April 21: Board of Education Vote to Adopt the Budget

May 7: Budget Hearing (begins at 1:10 and runs through 12:21) Download Budget Hearing Booklet

May 17: Budget and Board of Election Vote

Budget Documents

Budget Book
3 Part Budget
Revenue
Expenditure Details
February 3 Administrative 
February 17 Capital and Benefits 
March 3 Program
March 17 Revenue 
April 21 Adopted Budget
May 7 Public Hearing

Tuesday, May 17, 2022 Results

Proposition 1: Budget Results

YES: 505
NO: 121

Proposition 2: Establishment of a Capital Reserve Fund

YES: 480
NO: 133

Board of Education Election Results
(three 3-year term seats)
Unofficial results

The Candidates

Candidates Biographies
Meet the Candidates Event

Public Budget Presentations at the Board of Education Meetings  (click links to watch presentations)

February 4: Administrative Budget (begins at 59:29 mark)

February 25: Instruction Budget (begins at 34:58 mark)

March 4: Capital and Benefits Budget (begins at 25:56 mark)

March 18: Revenue Budget (begins at 59:12 mark)

April 8: Proposed Budget Review (begins 35:05 mark)

April 22: Board of Education Vote to Adopt the Budget 

May 6: Public Hearing

May 18: Budget and Board of Election Vote

May 19: Declaration of election and vote result by BOE

Budget Documents

Budget Book
3 Part Budget
February 4 Administrative
February 25 Instruction 
March 4 Capital
March 18 Revenue
April 8 Proposed Budget
April 8 Revenue Report
April 8 Expenditure Report
April 22 Adopted Budget
April 22 3 Part Budget
May 6 Public Hearing
May 6 Proposed 2021-22 Budget Book

May 20, 2020, the Board of Education adopts the proposed budget

On May 20, 2020, the Board of Education of the Enlarged City School District of Middletown approved the proposed 2020-21 budget of $199,995,618. This budget, which now goes before voters on June 9, is below the state-mandated tax cap for taxpayers. It calls for a 1 percent tax levy increase, and would represent a 1.97 percent increase from the 2019-20 budget. Middletown's tax cap levy maximum is 3.66 percent for 2020-21, and this proposed budget falls well below that.
May 20 Proposed Budget Powerpoint

Public Budget Presentations at the Board of Education Meetings  (click links to watch presentations)

February 6: Administrative Budget

February 20: Instructional Budget

March 5: Capital Budget

March 19: Revenue Budget

April 2: Budget Review

May 20: Board of Education Vote to Adopt the Budget

June 9: Budget and Board of Election Vote

Budget Documents

February 6 Administrative Powerpoint
February 20 Instruction Powerpoint
March 5 Capital Powerpoint
March 19 Revenue Powerpoint
April 2 New York Tax Levy Cap Formula
May 20 Adopted Budget Powerpoint

The Candidates

Candidates Biographies
Meet the Candidates Event

Public Budget Presentations at the Board of Education Meetings  (click links to watch presentations)

February 7: Administrative Budget

February 21: Instruction Budget

March 7: Capital and Benefits Budget

March 21: Revenue Budget

April 4: Proposed Budget Review

April 25: Board of Education Vote to Adopt the Budget

May 9: Public Hearing

Budget Documents

Proposed Budget
Budget Book
February 7 Administrative Powerpoint
February 21 Instruction Powerpoint
March 7 Capital and Benefits Powerpoint
March 21 Revenue Powerpoint
April 4 Proposed Budget Powerpoint 
April 4 Referendum Capital Project Powerpoint
April 25 Adopted Budget Powerpoint

Public Budget Presentations at the Board of Education Meetings  (click links to watch presentations)

February 13: Administrative and Instruction Budget

March 1: Capital and Benefits Budget

March 15: Revenue Budget and Capital Projects

April 5: Proposed Budget Review

April 25: Board of Education Vote to Adopt the Budget 

May 9: Public Hearing

May 15: Budget and Board of Election Vote

Budget Documents

NYS Comptroller's Report
Budget Book
February 13  Administrative and Instruction
March 1 Capital and Benefits
March 15  Revenue and Capital Projects
April 5 Budget Review
April 19 Adopted Budget
May 3 Public Hearing