Archives for category: Fund balance

UPDATE of a post from 5/29/2013 The “fund balance” is the budget surplus, sometimes called a “rainy day” fund. By definition, it is money listed in the budget that is not designated to pay for programs. Districts have been advised to use the fund balance to stay within the tax cap, and in the May 2013 election 97% of NY districts did so. IUFSD chose to break the cap in order to keep its fund balance at the maximum allowable under the law — while borrowing $3.5 million to pay tax certs.

Year Fund  balance (budget surplus) Percent of budget
2008-2009 $1,949,375 3.85%
2009-2010 $2,040,362 4%
2010-2011 $1,994,787 4%
2011-2012 $2,012,995 4%
2012-2013 $2,046,240 4%
2013-2014 $2,162,800 4%
2014-2015 $2,251,761 4%
Amount by which 2013-2014 budget overrode tax cap $1,277,756


AND SEE: Singapore math explains the budget

…according to the superintendent:

Space Utilization Study Analysis 11/05/13 (see slide 8)

If the board uses the fund balance, the district won’t have to float a bond.

Slide 8

$100K for new math textbooks; 2 million in fund balance

Cross-posted on Yahoo:

  • For this year, the district abandoned its normal textbook-review process and adopted the new engageny math modules sight-unseen. (engageny)
  • Engageny math is still being written; the district is downloading units as they’re posted to the web.
  • The Engageny “modules” have not been field-tested. Irvington teachers and children are first adopters &, thus, are serving as test subjects.
  • Kids in higher grades (3rd & 4th) have gaps in their math knowledge because engageny & Math Trailblazers don’t match, but no one in the school can identify the children’s gaps, and no one has a plan to remedy the gaps.
  • The district has never had a “scope and sequence” of knowledge and skills students learn in each grade, so administrators don’t know what the kids know — and they have no simple means of comparing engageny math to the math that children have been learning here.
  • It was clear last Thursday night that administrators can’t fix the problem. None of them is expert in math; they don’t know what a proper sequence of math instruction is. Nor should they: no one can know everything about every subject. Normally “pedagogical content knowledge” (what to teach & when & how) is “purchased” when we adopt the best math textbook series we can find.
  • The solution, for now, is to drop engageny (or delay its adoption) and replace it either with the old Trailblazers books or with an ’emergency adoption’ of Saxon Math, the single most teacher-friendly math textbook on the market. (Here’s the homeschool edition.) UPDATE 11/9/2013: Or, better yet, we should do an emergency adoption of Singapore Math. Engageny math is, to some degree, modeled on Singapore Math, but Singapore Math has been field-tested and revised over many years’ time, and its Scope and Sequence can be understood by administrators, teachers, and parents alike.
  • Any teacher (& any parent) can pick up a Saxon Math textbook and teach math today. I know this because I chose Saxon when I realized I needed to re-teach my son 4th grade math. I hadn’t taken a math course since college, and I successfully used Saxon immediately to teach my son and re-teach myself.
  • An emergency adoption of Saxon would mean that this year serves as the pilot of Saxon; next fall the district could pilot Singapore Math (& perhaps engageny math, if we have good word on engageny from other districts).
  • Other children, in other districts, should serve as test subjects for engageny math, not ours.
  • For the time being, we can’t worry about the new Common Core tests. We have Trailblazers kids in a Common Core world; that’s the reality. (If we had Singapore Math kids — real Singapore Math, not Dobbs Ferry Singapore Math — in a Common Core world, things would be different. But we don’t.) The state requires kids to take the tests, and that’s fine: we should treat the results as information about gaps and proceed from there.
  • We have $2.16 million dollars in the fund balance to use for ’emergencies’; this should be seen as an emergency. Once kids develop gaps in math, it is very difficult for them to catch up to peers who have had a coherent math education. Our family knows this from direct personal experience.

Irvington Parents Forum at Yahoo
IUFSD Factoids

Just back from the Common Core meeting at Main Street School tonight.

One factoid that leapt out at me: the price of a new K-5 math textbook series, RK reported, is roughly $100K. That is the reason, she said, or a reason, we do not have math textbooks. Normally, at this point in the cycle,* we would be vetting published textbooks, piloting them in the classroom, and choosing the one that works best, but not now, not with Common Core.

Today we’re using the free “math modules” being posted on engageny, downloading each module as it’s posted. The math modules are new, so new they are being written as we speak. They have never been taught by a teacher, or field-tested with a child. But they are free, and they carry the Common Core brand, so we are using them.

The ancient tradition of textbook adoption and 10-year textbook adoption cycles is gone with the wind.

Meanwhile we have over $2 million dollars sitting in the fund balance, as the district’s auditor confirmed three board meetings ago. The sum in the IUFSD fund balance, he said, is the “maximum allowable under the law.”

(He also mentioned that the law did not require an audit of our federal funds because we received less than $500K from the federal government.)

So. $2.16 million in the fund balance and we’re downloading never-before-taught math modules from the internet because they’re aligned with Common Core and they’re free.

Meanwhile Singapore and Saxon Math have been around for years, have been extensively field-tested, and have at least some reasonably sound data to show their effectiveness. And the Singapore series (Primary Mathematics) is universally endorsed by real mathematicians, as opposed to “math educators” (the term of art in ed-school precincts). Singapore Math may be the best math curriculum available in the English language.

For $100K Irvington children could learn math from the best math curriculum in the English language, or, for $0 Irvington children can learn math from engageny math modules the district downloads from the web.

We chose Door Number 2.

Here’s a question.

If we did not have a Curriculum Director, would we have math textbooks?

Would classroom teachers, acting on their own, choose to teach math without a textbook?

I don’t believe they would. Teaching math from packets is as hard as learning math from packets, or can be. I know because I teach grammar and writing from packets. My students need a good textbook, and so do I.

But education schools dislike textbooks, which they see as old-fashioned, sage-on-the-stage affairs, and curriculum directors are trained by education schools.

Untested math modules on the internet are “21st century” (a compliment in the education world), just like the position of “Curriculum Director itself,” which, like the math modules, did not exist at all in days gone by.


We’ve still got timed worksheets, which is more than most districts can say. And we’re going to continue to have timed worksheets: RK mentioned “fluency” several times. I wouldn’t be surprised to see the concept of fluency incorporated into other subjects: a very good idea. We desperately need to give kids fluency in reading and writing (something I’m working on myself in my own teaching).

Things could be worse. (See, e.g.: Dobbs Ferry)

UPDATE: “Fluency” = “automaticity.” Both words describe actions — and “thoughts” — you can perform rapidly, accurately, and largely or entirely outside of conscious awareness.

People who are fluent in a skill or area of content are fluent. This is why the requirement that children “explain” how they reached their answer in math is so wrong. Very often, a student who is really good at math just “gets it” without having to resort to effort-filled, conscious  reasoning. When you force that student to “explain his reasoning,” you force him or her to “translate” his correct answer into words; you force him or her to function in the way a less talented student does.

Contra RK’s assertion last night, in the real world, NOT having to “think” is the goal. We need to acquire sufficient knowledge, and sufficient “automaticity” in our knowledge, that we look at a problem and know.

We should save thinking, which is tremendously effortful and rapidly drains mental resources, for advanced questions, and strive for fluency in everything else.

Fluency is reached through knowledge stored in long-term memory.

* UPDATE 10/26/2013: A friend reminds me that we do not have a 10-year textbook adoption cycle, as mentioned during the presentation. We have a 3-year curriculum cycle (or curriculum-review cycle). The 3-year cycle, as I recall, does not require that we change textbooks; we revisit textbook choices and review.

Fund balance could pay for $385K administrative offices

The “fund balance” is the budget surplus, sometimes called a “rainy day” fund. By definition, it is money listed in the budget that is not designated to pay for programs. Districts have been advised to use the fund balance to stay within the tax cap, and in the May 2013 election 97% of NY districts did so. IUFSD chose to break the cap in order to keep its fund balance at the maximum allowable under the law — while borrowing $3.5 million to pay tax certs.

Year Fund  balance (budget surplus) Percent of budget
2008-2009 $1,949,375 3.85%
2009-2010 $2,040,362 4%
2011-2012 $2,012,995 4%
2012-2013 $2,046,240 4%
2013-2014 $2,162,800 4%
Amount by which 2013-2014 budget overrides tax cap $1,277,756




Last Friday, Congress’ failure to reach an alternative approach resulted in the sequestration of all federal spending. That means a 5.3% cut to all federal education spending next year, including Title I and IDEA special education funds. On a fiscal year basis, it amounts to a 9% cut. Across the state, NYSSBA estimates an impact to schools of over $100 million.

Watcha Doing This Weekend | NYSSBA

NYSSBA’s estimate of the cut to IUFSD: $21,419.

The district’s $2 Million surplus
Total Sequestration Cuts Including New York City | NYSSBA
$21,491: NYSSBA estimate of sequester cut to IUFSD

Though it was originally billed as a 2 percent property tax cap, the formula for calculating local levy limits is complex and provides exceptions for specific sorts of spending. The average levy limit this year was 5.1 percent, compared with 3.5 percent last year.


Some 97 percent of proposed budgets relied on reserve funds to help stay within the cap without cutting educational programs and services next year, according to a NYSSBA analysis. In all, districts expected to use $1.3 billion in reserves.

Exceeding tax cap proves big risk
On Board Online • May 27, 2013
Budget votes
By Cathy Woodruff

Irvington UFSD did not use its $2 million-dollar fund balance to stay within the cap.

IUFSD Fund Balance (Property Report Card)
Only 4% of districts try to break tax cap
Singapore Math explains the budget

If the budget does not pass on the first vote, the district will put up the same budget, with a smaller “fund balance” (surplus), and we will vote again. The second budget will use the surplus to stay within the cap.

Here’s a picture: Singapore Math explains the budget.

If that budget fails, then, yes, we go to a 0% budget-to-budget increase.

Tuesday’s vote is on the size of the surplus, nothing more. We are voting on whether we want to run a $2.1 million surplus.

From the BOCES explainer posted on the district’s website:

If a proposed budget is defeated by voters, a school district—as in the past—has the option of putting the same or a revised budget up for a revote, or adopting a contingent budget. If a proposed budget is defeated twice by voters, a district must adopt a contingent budget. Certain existing contingent budget requirements remain in effect that prohibit spending in specific areas including community use of buildings, certain salary increases and new equipment purchases.

More significantly, under the new law, a district that adopts a contingent budget may not increase its current tax levy by any amount—which would impose, in effect, a zero percent cap. As of this writing, it is unclear if exemptions will apply.

Application for Absentee Ballot | 2013
Voter Information Sheet | 2013

  • May 14, 2013 – deadline to submit an Absentee Ballot Application if you want ballot mailed to you.
  • May 20, 2013 – deadline to submit an Absentee Ballot Application if you plan to pick up the ballot in person.
  • May 21, 2013 at 5:00 pm – deadline for Absentee Ballots to be received by Elaine Cardea, District Clerk.

  • If you will be out of the COUNTY on May 21st, you are eligible to vote by absentee ballot.
  • There is no requirement that you be out of town overnight on May 20th or May 21st.
  • SO: if you work long hours in the Bronx, Brooklyn, Manhattan, Queens, Staten Island, or any other county apart from Westchester County, you may wish to absentee vote.

  • District-estimated tax increase: 4.85%
  • Likely real tax increase (the “tax shift” due to successful tax certs): 7% to 8%

  • Percent increase in IUFSD spending: 5.7%
  • Percent increase in core PCE inflation: 1.26%

  • Actual Fund Balance (the district surplus – not committed to programs or staff): $2,046,240
  • Estimated Fund Balance 2013-2014: $2,162,800
  • Proposed spending above tax cap: $1,277,756