Bids
Budget Development Calendar
Budget Documents & Financial Information
Contacts
Grants
Tax Collection/STAR
Workshop Presentations
Bids
Active bids:
Additional bid information:
Budget Development Calendar
2025-26 Budget Development Calendar
| Date: | Budgetary Action: |
December 2024 | Meet with building administrators and department heads to discuss budget calendar and guidelines. |
December 11, 2024 | Present and discuss budget calendar and development procedures with the Board of Education for adoption. Discuss budget priorities and the general process. |
December 18, 2024 | Building Administrators and Department Heads submit preliminary enrollment, staffing, significant budgetary changes from the current year, and potential program changes for discussion. |
January 2025 | Run preliminary budget projections based on current contracts and programs. Update 5 year projections. |
January 1-15, 2025 | Business administrator develops rollover budget. Administrators develop and discuss departmental budget requests with Superintendent and Business Administrator with supporting cost detail and justification for each budget area of responsibility. |
January 10, 2025 | Departments submit budget requests to Business Administrator. |
~ January 15, 2025 | Governor’s Budget released. |
Mid-January to Mid-February, 2025 | Superintendent and School Business Administrator meet with administrators and department heads to review budget requests throughout the month. |
January 15, 2025 | General update on Governor’s Budget if applicable. |
January 17, 2025 | Workshop: Present revenues, general support, and debt budgets to the Board of Education for review and comment.Regular Meeting: General update on Governor’s Budget if applicable. |
February 12, 2025 | Budget information and input session via Zoom and/or Facebook Live and in the HS Library. Link will be on the District’s website and Facebook page.Workshop: Present revenues including tax levy, general support, central operations, debt and transfers to the Board of Education for review and comment.Regular Meeting: Review the Property Tax Cap calculation in D&P. |
February 26, 2025 | Workshop: Present instructional department budgets, BOCES, transportation, and employee benefits to the Board of Education for review and comment. |
Mid-Winter Recess: February 17-21, 2025 | |
~February 28, 2025 | Preliminary Service Requests due to BOCES. |
March 1, 2025 | Submit 2025-26 calculation for tax levy limit to the Office of the State Comptroller. |
March 11, 2025 | Petitions relating to a proposition that must be included in the annual meeting notice due to the District Clerk by 5 pm. (Board Policy 1650) |
March 12, 2025 | Present complete 1st draft of 2025-26 General Fund BudgetApprove legal notice for school budget hearing and budget vote publication on April 4 April 18, April 25 and May 9. Must advertise four times within seven weeks of the vote with first publication at least 45 days before date of budget vote. |
April 2, 2025 | Board adopts the budget. |
Spring Recess April 14-21 | |
April 18, 2025 | Second legal notice appears. |
Tuesday, April 22, 2025 | BOCES component vote for administrative budget and board. |
Tuesday April 23, 2025 | Property Tax Report Card due to SED 24 hours after Board approval. (Cannot be later than April 28th) |
April 21, 2025 | Board candidate petitions due to District Clerk by 5 p.m. |
April 21, 2025 | Propositions to be placed on the ballot, but not required to be included with annual meeting notice, due to District Clerk by 5 pm. (Board Policy 1650) |
April 21-May 13, 2025 | Mail absentee ballots. |
April 22, 2025 | Candidates draw for position on ballot. |
April 25, 2025 | Third legal notice appears. Mail military ballots. |
~April 25, 2025 | Estimated date for final BOCES Budget certification for 2025-26 services. |
April 29, 2025 | Budget statement and required attachments made available at each school building, district office, public library and District website. (Must occur at least 7 days before Budget Hearing and at least 14 days before Budget Vote.) |
May 7, 2025 | Budget Hearing as required by statute. 6 PM High School Library. |
May 8-13, 2025 | Budget Newsletter (including Budget Notice) mailed to District Residents. (Budget notice must be mailed after the budget hearing but no later than six days prior to the vote.) |
May 9, 2025 | Fourth and final legal notice appears. |
May 14-19, 2025 | District Clerk must maintain a list of the names of individuals provided with absentee ballots. List is subject to public inspection and legal challenge until the day of election. |
May 20, 2025 | Statewide budget vote and board election day – 8 am to 8 pm in the MS Library |
June 17, 2025 | Statewide budget revote day. |
July 1, 2025 | Implement 2025-26 Budget. |
Dates subject to change.
All regular meetings and Budget Workshops are currently scheduled in the High School Library. Workshops start at 5:30 or 6:00 pm. Regular Board meetings start at 6:30 pm. Meeting dates may be added and/or changed. Please check the District website calendar at www.gowcsd.org.
Budget Documents & Financial Information
Budget and Financial Documents can be found on Board Docs.
2025-26
2024-25
- Budget Development Guidelines
- Public Presentation 2.7.2024
- Public Budget Hearing Notice 5.8.2024
- Proposed District Budget Statement 4.25.2024
- 2024 budget edition of The Panther Press newsletter
2023-24
- Budget Development Guidelines
- Proposed District Budget Statement 4.25.2023
- 2023 Budget Newsletter
- Foundation Aid Increase Survey
2022-23
- Page from OSC of School Budget Fund and item Codes
- 2021-22 Budget Transparency
- 2022-23 Property Tax Report Card
- Expenditure Budget 3.31.22
- Revenue Budget 3.31.22
- Revenue Summary Budget 3.31.22
- Board Report by State Function Group
- Budget Presentation 4.6.22
- Proposed District Budget 4.26.22
These files are housed on Google Drive. There is NO need to SIGN IN.
Contacts
Barb Smith
School Business Administrator
(716) 532-3325 ext. 6306
msbsmith@gcslearn.org
Karen Markham
Senior Account Clerk Typist
(716) 532-3325 ext. 6307
msmarkham@gcslearn.org
Aimee Gernatt
Principal Account Clerk
(716) 532-3325 ext. 6308
msagernatt@gcslearn.org
Jackie Reeves
School District Treasurer
(716) 532-3325 ext. 6311
msjreeves@gcslearn.org
Jamie Farner
Keyboard Specialist
(716) 532-3325 ext. 6310
msfarner@gcslearn.org
Valerie Bentley
Human Resources & Administative Secretary
(716) 532-3325 ext. 6305
msbentley@gcslearn.org
Grants
If you need a printed copy of any of the ARP or ESSER grants listed below, please contact Principal Account Clerk Aimee Gernatt by phone at 1-716-532-3325, ext. 6308 or by email at msagernatt@gcslearn.org. If you need language or accessibility accommodations, please reach out to Aimee for assistance.
GRANTS:
- 1% Reserve Narrative After School
- 1% Reserve Narrative Summer
- 5% Reserve Narrative
- ARP ESSER (ESSER 3)
- Approved ESSER 2 Amendment 2
- ARP ESSER State Level Reserve Summer Enrichment Grant FS 10
- ARP ESSER Application Part 2 ARP Act ESSER3
- ARP ESSER Application Part 1 Assurances ESSER3
- CRRSA Act Combined Funding Application ESSER2
- ARP ESSER State Level Reserve Learning Loss FS 10
- ARP ESSER State Level Reserve Comprehensive After School Grant FS 10
- CARES ESSER Budget Narrative
- ESSER 2 FS10 October 4 2021
- Approved ESSER 2 Amendment 1
- ESSER 3 FS10 February 8 2022
- CARES ESSER Amendment #2
- CARES ESSER Amendment #1
- CARES ESSER FS 10
- GEER Amendment #1
- GEER FS 10
- GEER FS 10 F
- CARES ESSER FS 10 F
- ARP Afterschool Amendment #1
- ARP Afterschool FS 10 F
- ARP Summer Enrichment Amendment #1
- ARP Summer Enrichment FS 10 F
- Approved Learning Loss Amendment 1
- Approved ESSER 3 Amendment 1
Tax Collection/STAR
SCHOOL TAX COLLECTION
Tax payments will NOT be accepted at the school.
Make Checks Payable To: Gowanda CSD—School Tax Collector
- To Pay By Mail:
Gowanda CSD – School Tax Collector
PO BOX 346
Gowanda, NY 14070 - To Pay In Person:
Community Bank, NA
76 W Main St
Gowanda, NY 14070
Monday – Wednesday: 9am – 4 pm; Thursday: 9am – 5pm; Friday: 9am – 6pm
COLLECTION DATES (EXCLUDING HOLIDAYS)
- Cattaraugus and Chautauqua Counties (Catt. Cty Real Property Tax Services 716-938-2224)
September 16—October 15: No Penalty
October 16—November 15: with 2% Penalty
November 17: Returned to Counties to be re-levied on Town and County Tax Bill.
- Erie County (Erie Cty Real Property Tax Sevices 716-858-8333)
September 15—October 15: No Penalty
October 16—October 31: with 7.5% Penalty
November 1—December 2: with 9.0% Penalty
December 3: Returned to Erie County to be re-levied on Town and County Tax
STAR
Use the following links to access information and forms related to the STAR (School Tax Relief) Program
Gowanda Central School Tax Collector:
- Karen Markham (716-532-3325, ext 6307; msmarkham@gcslearn.org)
Workshop Presentations
Presentation : February 2, 2023
Presentation: January 29, 2020
- Playing “Catch Up” in the Tax Cap Era by David Dreidel.
- Presentation Reference
- Rome City School District reviews its recent history of tax levy decisions and their impact as it continues to strive for excellence.