On January 29, the Jericho School District held Budget Workshop #1, the first formal presentation in the development of the 2026–2027 school budget. As in prior years, this initial workshop focused on capital planning, tax levy assumptions, and non-instructional spending, setting the framework for later discussions on instruction, staffing, and programs.
The presentation was led by Victor Manuel, Assistant Superintendent for Business, who outlined the district’s early tax levy assumptions, capital strategy, and non-instructional spending framework for the 2026–2027 budget.
This article documents what was presented, what was explained verbally, and what was explicitly deferred to future workshops.
The Budget Timeline
At the outset of the presentation, the district outlined the full budget development calendar:
January 29 – Capital planning and non-instructional/administrative codes
February 12 – Pupil Personnel Services, library, guidance, health, psychological, and social work services
March 3 – General education instruction, instructional technology, co-curriculars, athletics, transportation, and benefits
March 12 – Full review of revenues and expenditures
March 26 – Budget adoption by the Board of Education
The district also noted a schedule adjustment, moving the third budget workshop from March 5 to March 3.
Tax Levy Cap and Early Assumptions
The presentation reviewed the mechanics of the tax levy cap that will govern the upcoming budget:
The Consumer Price Index (CPI) used for the calculation was cited at 2.63%, though the allowable growth factor is capped at 2%, as required by law.
The tax base growth factor was described as adding approximately 0.5%.
With other factors held constant, the district indicated an initial tax levy growth estimate of approximately 2.5%.
District officials also referenced recently released state aid figures, stating that Jericho fared well overall. During the presentation, it was noted verbally that the district is projecting an increase of approximately $800,000 in building aid, which could further reduce the allowable tax levy increase. Officials cautioned that this analysis is ongoing and will be refined in later presentations.
Capital Planning: Two Tracks
Capital planning dominated much of the workshop and was presented in two distinct categories.
Summer 2026 Projects (Previously Approved)
The district reviewed capital projects already approved by voters and the State Education Department and scheduled for Summer 2026, including:
District-wide masonry repairs
Bathroom renovations
Window replacement projects
Elevator upgrades
Exterior door replacements
Gym floor replacement
Interior ceiling and plaster repairs
Facilities staff emphasized that many of these projects involve aging buildings, some more than 60 years old, and are complicated by asbestos-containing materials, which require specialized abatement and increase both cost and project timelines.
Officials also reviewed the constraints of public construction, including prevailing wage requirements, bonding and insurance thresholds, and the requirement to award contracts to the lowest responsible bidder.
Building Condition Survey and Proposed May Proposition
The district then reviewed results from its Building Condition Survey, which identifies long-term capital needs across all school buildings:
Total identified needs were presented at approximately $63.7 million.
A subset of projects totaling just under $6.0 million is being recommended for inclusion in a May capital proposition.
Projects were visually coded in the presentation:
Highlighted items represent projects recommended for the upcoming proposition.
Other items remain identified but are not currently proposed for voter authorization.
Funding for the recommended projects would come from two sources:
Capital Reserve V, and
A $1.275 million transfer from the general fund to capital, already included in the budget framework.
District officials stated that, if approved, these projects would not begin immediately. Due to state approval and bidding timelines, the earliest anticipated construction would be Summer 2027, with some projects extending into later years depending on lead times and sequencing.
Estimating, Approval, and Flexibility
Several questions during the workshop focused on how capital costs are estimated and controlled.
Officials explained that:
Project estimates are preliminary until bids are received.
State review and approval can take three to nine months.
Capital propositions are intentionally worded broadly (for example, “district-wide windows” or “security improvements”) to allow flexibility if individual bids come in above or below estimates.
Contingencies within project totals include professional fees, construction management, and limited buffers for cost variation.
Asbestos abatement was repeatedly cited as a significant driver of both cost and complexity across many projects.
Non-Instructional and Administrative Spending
The latter portion of the workshop addressed non-instructional budget codes, including:
Board of Education and district meeting costs
Central office services, with no net change in total full-time equivalents
Legal and public information services
Finance and human resources
Insurance and liability costs, which continue to rise statewide
Buildings and grounds staffing and operations
Utilities and energy costs
District officials also explained a National Grid billing correction, noting that a meter error resulted in back charges that affected recent utility expenses.
The presentation reiterated the $1.275 million general fund transfer to capital, which will partially fund the proposed capital work.
BOCES Questions
During the discussion, questions were raised regarding BOCES costs and participation.
The district responded that:
BOCES is a statutory regional entity, not a voluntary association.
Administrative and capital costs are allocated to component districts.
Allocations are prorated based on district-level factors such as enrollment and wealth measures.
No additional detail on BOCES services or cost breakdowns was presented during this workshop. District officials indicated that BOCES will continue to appear across multiple budget lines as the budget process moves forward.
What Was Deferred to Later Workshops
By design, Budget Workshop #1 did not address several major areas, including:
Instructional staffing levels
Enrollment trends
Programmatic changes
Revenue projections beyond preliminary tax levy assumptions
Long-term capital financing beyond current reserves
These topics are scheduled for discussion in subsequent budget workshops.
Looking Ahead
Budget Workshop #1 established the financial and structural framework for the 2026–2027 budget cycle. While no final decisions were made, the assumptions and priorities outlined at this stage will shape the discussions to come.
The next presentation, scheduled for February 12, will focus on student support services, guidance, health, and related areas, continuing the step-by-step build toward the final budget vote in May.