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2024-25 Budget Development Calendar
Date: | Budgetary Action: |
December 2023 | Meet with building administrators and department heads to discuss budget calendar and guidelines. |
December 6, 2023 | Present and discuss budget development procedures with the Board of Education. Discuss budget priorities and the general process. |
December 15, 2023 | Building Administrators and Department Heads submit preliminary enrollment, staffing, significant budgetary changes from the current year, and potential program changes for discussion.Instructional building departments submit detailed budget requests to the Principals. |
December 20, 2023 | Board adopts budget calendar and guidelines. |
January 2024 | Run preliminary budget projections based on current contracts and programs. Update 5 year projections. |
January 1-15, 2024 | 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, 2024 | Departments submit budget requests to Business Administrator. |
~ January 15, 2024 | Governor’s Budget released. |
Mid-January to Mid-February 2024 | Superintendent and School Business Administrator meet with administrators and department heads to review budget requests throughout the month. |
January 17, 2024 | 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 7, 2024 | 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 central operations, transportation and transfers to the Board of Education for review and comment. |
February 21, 2024 | Workshop: Present instructional department budgets, BOCES, and employee benefits to the Board of Education for review and comment. |
Mid-Winter Recess: February 19-23 | |
~February 28, 2024 | Preliminary Service Requests due to BOCES. |
March 1, 2024 | Submit 2024-24 calculation for tax levy limit to the Office of the State Comptroller. |
March 6, 2024 | Present complete 1st draft of 2024-25 General Fund Budget |
March 19, 2024 | 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 20, 2024 | Approve legal notice for school budget hearing and budget vote publication on April 5, April 19, April 26 and May 10. Must advertise four times within seven weeks of the vote with first publication at least 45 days before date of budget vote. |
Spring Recess March 29-April 8 (Solar Eclipse Day) | |
April 3, 2024 | Approve Election Inspectors and Chief Election Inspector. Board adopt budget. |
April 5, 2024 | First legal notice appears. |
Tuesday April 16, 2024 | BOCES component vote for administrative budget and board. |
April 18, 2024 | Property Tax Report Card due to SED 24 hours after Board approval. (Cannot be later than April 29th) |
April 19, 2024 | Second legal notice appears. |
April 22, 2024 | Board candidate petitions due to District Clerk by 5 pm. |
April 22, 2024 | 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 23 – May 14 | Mail absentee ballots. |
April 23, 2024 | Candidates draw for position on ballot. |
April 26, 2024 | Third legal notice appears. Mail military ballots |
~April 26, 2024 | Estimated date for final BOCES Budget certification for 2024-25 services. |
April 30, 2024 | 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 8, 2024 | Budget Hearing as required by statute. 6 PM High School Library. |
May 9-14, 2024 | 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 10, 2024 | Fourth and final legal notice appears. |
May 15-20, 2024 | 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 21, 2024 | Statewide budget vote and board election day – 8 am to 8 pm in the MS Library |
June 18, 2024 | Statewide budget revote day. |
July 1, 2024 | Implement 2024-25 Budget. |
Dates subject to change.
All regular meetings and Budget Workshops are currently scheduled in the High School Library. Workshops start at 6:00 pm. Regular Board meetings start at 6:30 pm. Meeting dates may be added and/or changed. Please check District website at www.gowcsd.org
You may also email budget@gsclearn.org
Budget and Financial Documents can be found on Board Docs.
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.
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
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
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)
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.