Union-Endicott CSD 2026–2027 Budget: Frequently Asked Questions
Why does the District have approximately $20 million in reserves? Is that excessive?
The District’s reserves are not a single, unrestricted pool of money. They are legally established funds under New York State law, each designated for specific purposes such as capital improvements, employee retirement system costs, and employee benefits upon separation. Maintaining reserves at appropriate levels is a standard and responsible financial practice for school districts. These funds allow the District to plan for large, predictable expenses, respond to unexpected costs, and maintain stable programming without sudden financial disruptions.
Why not use reserves to eliminate or reduce the tax levy increase?
While using reserves to offset taxes may seem appealing in the short term, it is not a sustainable strategy for ongoing expenses. Reserves are generally one-time funds, while the costs of operating a school district, such as staffing, transportation, and utilities, are recurring. Using reserves to fund recurring expenses can create a structural budget gap in future years, potentially leading to larger tax increases or program reductions. The District does use reserves strategically, particularly for one-time costs and to help stabilize taxes over time, but not in a way that would jeopardize long-term financial stability. The District’s largest reserve is the capital reserve which is used to support capital projects, limiting the additional cost to taxpayers.
Was the Board of Education involved in the budget process?
Yes. The Board of Education was actively involved throughout the entire budget development process.
The District held multiple budget workshops on:
February 9 (Long Range Planning and Budget Workshop 1)
March 2 (Budget Workshop 2)
March 23 (Budget Workshop 3)
April 20 (Budget Workshop 4 and Budget Adoption)
During these meetings, Board members reviewed financial information, asked questions, discussed priorities, and provided input prior to the adoption of the proposed budget.
Were these budget discussions open to the public?
Yes. All budget workshops were open to the public, and community members had the option to attend in person or view via Zoom (for listening purposes). Budget presentations are also posted on the District website following each session. Community members are encouraged to stay informed and participate in the process.
Does the budget reflect a single individual’s viewpoint?
No. The proposed budget reflects the collective work of the administration and the Board of Education, and it was adopted through a majority vote of the Board. As with any elected body, individual Board members may have differing perspectives. However, the adopted budget represents the decision of the Board as a whole.
How does the District balance taxpayer impact with educational needs?
The District works to balance fiscal responsibility with maintaining high-quality educational programs for students. This includes:
Careful long-term financial planning
Responsible use of reserves
Managing cost increases
Minimizing the impact on taxpayers whenever possible
How can I learn more or provide input?
Community members are encouraged to:
Review budget materials on the District website: https://www.uek12.org/page/budget
Attend Meet the Candidates on May 5 at 6:00 p.m. (in person or Zoom)
Attend the Budget Hearing on May 11 at 6:00 p.m.
Participate in the Budget Vote on May 19
The District values community engagement and transparency throughout the budget process.