2026-2027 Budget | Marlboro Central School District

Budget Overview

Student-Centered Continuity

With K-12 enrollment remaining flat, we maintain current class size guidelines, instructional programs, and extracurricular opportunities to ensure stability for our students.

Strategic Stability

Prioritizing long-term cost certainty through multi-year agreements in labor, revenue, and transportation to protect the district from future volatility.

Fiscal Stewardship

Achieving a balanced budget that addresses the gap between high inflation (CPI 2.9%) and the restrictive Tax Levy Cap (~2.0%) through efficiency and shared services.

Budget Development Context

1

Economic Challenges

Persistent inflation (CPI 2.9%) continues to drive up costs, while the Governor's Executive Budget proposes flat Foundation Aid. We face a $1.5 million decrease in Building Aid as prior projects are paid off.

2

Transportation Market Conditions

Challenging market conditions, combined with the NYS Zero Emission Bus Mandate, are expected to increase bid costs. The 5-year contract strategy ensures competitive rates and long-term stability.

3

Labor Stability Achieved

Successfully settled a 4-year contract extension with the Marlboro Faculty Association (MFA) through 2030. During next school year, we seek to secure 3-5 year contracts with remaining labor unions.

4

Cost Management Success

Limited health insurance premium increase to 7%, significantly beating the regional trend of >10%. Renewed Roseton Community Benefit Agreement ($525k annually) preventing loss of existing revenue.

Budget Development Timeline

The budget development process includes multiple public presentations and opportunities for community input.

February 19, 2026

Budget Kickoff Presentation

Rollover budget projection, strategic priorities, and state of the district overview.

Completed

February 25, 2026

Finance Committee

Budget review and discussion.

March 5, 2026

Expenditures Presentation

Detailed review of Facilities, Transportation, and Technology budgets.

March 19, 2026

Revenue Presentation

State Aid, local revenue sources, fund balance, and total revenue projections.

March 20, 2026

Transportation Bid Opening

Public opening of bids for 5-year transportation contracts.

March 25, 2026

Finance Committee

Budget review and discussion.

April 9, 2026

Superintendent's Proposed Budget

Superintendent presents the complete proposed budget to the Board of Education.

April 16, 2026

Legal Notice

2nd Legal Notice Published.

April 20, 2026

Petitions Due

Trustee nominations due by 5:00 PM.

April 21, 2026

Budget Adoption by Board

Board of Education adopts the final budget for voter consideration.

April 22, 2026

Property Tax Report Card

Required property tax report card mailed to district residents.

April 30, 2026

Legal Notice

3rd Legal Notice Published.

May 5, 2026

Budget Statement Available

Complete budget statement and detailed documentation available to the public.

May 7, 2026

Public Hearing

Plain language budget presentation open to the public.

May 13, 2026

Budget Notice

Budget notice mailed to residents.

May 14, 2026

Legal Notice

4th Legal Notice Published.

May 19, 2026

Budget Vote Day

Community votes on 2026-2027 budget (includes 5-year transportation contracts) and Board of Education members.

Vote Day

June 16, 2026

Revote Day

Statewide budget revote, if needed.

July 1, 2026

Implementation

Start of 2026-27 Fiscal Year.

Budget Presentations

All presentations are available to download and review. Board meetings are open to the public.

February 19 Budget Kickoff

Rollover projection, economic environment, strategic stability, and preliminary outlook.

Download PDF

March 5 Expenditures

Facilities maintenance, transportation services, and technology infrastructure budgets.

Upcoming

March 19 Revenue

State Aid, local revenue sources, fund balance, and total revenue projections.

Upcoming

April 9 Superintendent's Proposed Budget

Superintendent presents the complete proposed budget to the Board of Education.

Upcoming

April 21 Budget Adoption

Final budget presentation with complete revenue and expense details for voter consideration.

Upcoming

Transportation Services: 5-Year Contract

Voter Approval Required

New York State Education Law requires voter approval for multi-year transportation contracts. The 5-year transportation contract is included in the May 19, 2026 budget vote.

Contract Structure

Contract #1: Home-to-School Transportation (48 vehicles)
Contract #2: Field and Sports Trips
Contract #3: Summer Transportation

Timeline

March 20: Bid Opening
April 2026: Board Award
May 2026: Voter Approval
July 1, 2026: Contract Begins

Voter Contingency

If Budget Approved:

Full 5-year transportation contract awarded

If Budget Rejected:

1-year transportation contract at first-year price

Note: Our current contractor (Quality Bus Service) declined to bid, necessitating this competitive transition. Market conditions, combined with the NYS Zero Emission Bus Mandate, are expected to increase bid costs, making the 5-year strategy essential for long-term stability.

Budget Vote Information

Budget Vote Day

May 19, 2026

Polls Open: TBD

What's on the Ballot?

Budget Proposition: 2026-2027 School District Budget (includes 5-year transportation contracts)
Board Elections: 3 seats available (3-year terms)

Voting Location

Marlborough Town Court
Route 9W, Town Hall,
Milton, NY 12547

Who Can Vote?

U.S. citizens, 18 years or older, who have resided in the district for at least 30 days prior to the vote.

Absentee Ballots

Applications available at the District Clerk's office. Deadline: May 13, 2026

Frequently Asked Questions

What is a "rollover budget"?

A rollover budget represents the cost to continue current operations without adding new programs or positions. It includes contractual salary increases, mandated benefit costs, and fixed costs like utilities and debt service.

How does the tax cap work?

New York State law limits the annual increase in the property tax levy to the lesser of 2% or the rate of inflation. A simple majority (50% + 1) is required to pass a budget within the cap.

Why is voter approval needed for transportation contracts?

New York State Education Law requires voter approval for transportation contracts longer than one year. The 5-year contract provides cost stability and protection from market volatility.

When will final State Aid numbers be available?

The New York State Legislature must pass its budget by April 1, 2026. Final State Aid allocations are included in the legislative budget.

What are PILOTs?

PILOT stands for "Payment In Lieu Of Taxes." These are negotiated payments from tax-exempt properties. The district successfully renewed the Roseton Community Benefit Agreement ($525k annually), which is not new revenue but prevents the loss of existing funds.

What about health insurance and pension costs?

We limited our health insurance premium increase to 7%, beating the regional trend of >10%. The Employees' Retirement System (ERS) rate is projected at 17.6%, while the Teachers' Retirement System (TRS) rate is approximately 8.5%.

What happens if the budget vote fails?

If the budget is defeated, the Board can put the same or a revised budget to a second vote. If that fails, the Board must adopt a contingency budget.

Questions or Comments?

Budget Information

Emerson Segara
Director of Business & Finance

budget@marlboroschools.org

845.236.8000 x1403

Public Comment

Board of Education meetings include time for public comment on budget items.

Location: Marlborough Town Court
Time: 7:00 PM

Website & Resources

www.marlboroschools.org/page/budget

Visit our website for the latest updates, presentations, and documents.

2026-2027 Budget Development

Budget Overview

Student-Centered Continuity

Strategic Stability

Fiscal Stewardship

Budget Development Context

Economic Challenges

Transportation Market Conditions

Labor Stability Achieved

Cost Management Success

Budget Development Timeline

Budget Kickoff Presentation

Finance Committee

Expenditures Presentation

Revenue Presentation

Transportation Bid Opening

Finance Committee

Superintendent's Proposed Budget

Legal Notice

Petitions Due

Budget Adoption by Board

Property Tax Report Card

Legal Notice

Budget Statement Available

Public Hearing

Budget Notice

Legal Notice

Budget Vote Day

Revote Day

Implementation

Budget Presentations

February 19 Budget Kickoff

March 5 Expenditures

March 19 Revenue

April 9 Superintendent's Proposed Budget

April 21 Budget Adoption

Transportation Services: 5-Year Contract

Voter Approval Required

Contract Structure

Timeline

Voter Contingency

Budget Vote Information

What's on the Ballot?

Voting Location

Who Can Vote?

Absentee Ballots

Frequently Asked Questions

What is a "rollover budget"?

How does the tax cap work?

Why is voter approval needed for transportation contracts?

When will final State Aid numbers be available?

What are PILOTs?

What about health insurance and pension costs?

What happens if the budget vote fails?

Questions or Comments?

Budget Information

Public Comment

Website & Resources

Marlboro Central School District

How is the school budget funded?

Glossary of Key Terms

Administrative Budget Component

Appropriated Fund Balance

Accessed Value

Assessment Roll

Bond

Budget

Budget Calendar

Budget Cap

Capital Budget Component

Consumer Price Index

Contingent Budget

Employee Benefits

Equalization Rate

Expenditure

Fiscal Year

Fund Balance

Roll Over Budget

Preliminary Budget

Program Budget Component

Property Tax levy Limit ( Tax Cap )

Proposed Budget

Reserve Funds ( Restricted Fund Balance )

Revenues

Salaries

STAR

State Department of Education

State Aid

Supplies

Support Services

Tax Base

Tax Certiorari

Tax Levy

Tax Rate

Three-Part Budget

Legal Requirements

Budget Vote Data

Public Hearing

Availability of Proposed Budget

Notice of the Annual Meeting ( Budget Vote ) and Public Hearing

Budget Presentation Format

Property Tax Report Card

Defeated Budget

Contingency Budget Adoption

STATE AID

TAX CAP VS. TAX LEVY

UNDERSTANDING OUR ACCOUNTS