VI. SHARED SERVICE EXPENDITURES

              BOCES service expenditures are comprised of six categories: career and technical education (CTE), special education, itinerant personnel, general education, instructional support, and non-instructional support.  School districts decide each year which services they will request BOCES to provide.  Revenues to support most of the expenditures in each category are general fund revenues from the participating districts.  A small portion of the revenues in some of the categories is from federal and State grant sources.  Certain federal vocational education funds are included in the CTE educational expense category, as are some federal and State funds in the special education expense category.  Most grant revenues are budgeted in the special aid fund.  However, where grant funds are provided to support an ongoing BOCES service like CTE, the funds are often included in the service budget.

              Special education is usually the largest area of service in most BOCES, averaging 40 percent of total service expenditures.  School districts have been strongly encouraged in recent years to operate their own classes for students with mild disabling conditions.  The students who attend shared classes at BOCES tend to be those with more severe conditions and, therefore, require programs which are costly.  Thus, while the number of children who are attending shared classes for special education has decreased in most BOCES, total expenditure has increased.

The next largest area of service is non-instructional support, averaging 17 percent of total service expenditures for BOCES. It encompasses services which support the management and operational functions of districts: administrative computing including payroll, accounting, and student census and scheduling; safety-risk management to promote healthy and safe facilities; transportation and contract negotiations.

The third largest area of service is instructional support, averaging 16 percent of total service expenditures for BOCES. The category consists of services to support district instruction, such as educational communications and technology-related programs to assist student learning, and curriculum and staff development to enhance teacher skills.  This category of BOCES services has also been increasing recently, especially instructional technology.

The fourth largest area of service is CTE, averaging 14 percent of total service expenditures for BOCES.  School districts are required to provide a CTE program.  Almost all districts send some of their students to BOCES for CTE rather than operate a full local program.  Because of the large expense for equipment in most career and technical courses and because student abilities and interests require a variety of vocational training, BOCES is ideally suited for providing shared career and technical training.

              The other categories of shared services are generally of lesser magnitude but they significantly enrich local programs. General education represents 8 percent of total service expenditures. General education services include shared summer school, alternative education classes for at-risk students, interactive distance learning instruction, arts education and programs for gifted students.  This category of BOCES service has been increasing as districts seek BOCES programs to enhance district instruction of students.


Itinerant services are the smallest category in most BOCES, an average of 5 percent of total service expenditures.  This varies greatly, however, in that a BOCES with a number of small districts will often have a large itinerant expenditure, while BOCES with larger enrollment districts will have a smaller expenditure.  Larger enrollment districts generally have little need for shared personnel from BOCES because they have enough students to employ full-time personnel.  However, most districts are using part-time persons from BOCES to provide related services including psychologists, speech therapists and physical therapists, for district-operated special education classes.


SHARED SERVICE GENERAL FUND EXPENDITURES
BY BOCES AND STATE TOTALS:  2004-2005
BOCES

CTE EXPENSE

SPEC ED EXPENSE

ITIN EXPENSE

GEN INST EXPENSE

INST SUP EXPENSE

OTHER SERV EXPENSE

TOTAL SERV EXPENSE

ALBANY

 $    6,600,619

 $  28,610,596

 $    5,847,752

 $    5,528,170

 $    6,760,928

 $  17,997,197

 $      71,345,262

BROOME

       5,780,614

     16,617,531

       1,374,754

       8,592,781

          8,198,568

     14,716,274

         55,280,522

CATTARAUGUS

       6,684,846

     10,887,030

       4,759,413

       3,466,733

          7,827,122

       7,195,527

         40,820,671

CAYUGA

       4,403,498

       5,658,265

          759,795

       3,672,018

          2,546,549

       2,043,262

         19,083,387

CLINTON

       4,364,050

     11,823,751

       1,949,259

          603,638

          1,682,636

       2,679,378

         23,102,712

DELAWARE-CHENANGO

       4,730,764

       7,490,867

       1,269,605

       1,810,972

          5,344,098

       3,781,066

         24,427,372

DUTCHESS

       5,953,313

     16,541,283

       1,121,202

       3,205,406

          6,530,364

       7,440,852

         40,792,420

ERIE I

     10,776,412

     16,366,935

       6,157,066

       7,873,717

        21,465,229

     31,511,390

         94,150,749

ERIE II

       8,666,176

     14,643,140

       8,221,250

       5,265,026

          7,050,122

       6,199,433

         50,045,147

FRANKLIN

       3,512,589

       9,719,025

       1,189,263

          723,948

          1,295,832

       1,020,577

         17,461,234

GENESEE

       6,316,452

       9,182,202

       1,305,035

       3,333,797

          5,869,364

       5,590,178

         31,597,028

HAMILTON-FULTON

       2,984,456

       7,591,912

       2,382,587

       1,753,721

             995,177

       2,002,111

         17,709,964

HERKIMER

       3,851,461

       4,020,592

       2,473,981

       1,081,566

          2,122,603

       1,797,588

         15,347,791

JEFFERSON-LEWIS

       6,684,979

     11,039,828

       3,198,760

       2,451,809

          3,898,764

       3,570,547

         30,844,687

MADISON-ONEIDA

       4,469,971

       5,504,319

       1,251,826

       3,239,357

        11,932,126

     12,760,743

         39,158,342

MONROE I

       4,982,272

     38,607,309

     13,624,034

       4,373,859

          8,452,171

     21,623,639

         91,663,284

MONROE II

       5,638,889

     18,296,318

       4,591,677

       3,366,015

        12,761,587

       6,199,325

         50,853,811

NASSAU

     11,745,361

     96,543,199

           78,542

     16,108,535

        36,057,610

     26,811,442

        187,344,689

ONEIDA

       4,187,661

       8,447,815

       1,659,705

       5,444,579

          5,414,145

       5,389,586

         30,543,491

ONONDAGA-CORTLAND

       6,621,009

     13,965,096

       3,054,497

       4,688,570

        19,173,552

     14,127,483

         61,630,207

ONTARIO

       8,941,607

     25,390,674

       3,402,737

       3,817,901

        11,752,142

     13,565,555

         66,870,616

ORANGE

     12,658,515

     45,388,941

       1,961,085

       4,610,647

          8,709,603

       5,966,053

         79,294,844

ORLEANS-NIAGARA

       9,006,674

     14,799,545

       1,954,106

       5,320,399

          6,386,423

       4,869,804

         42,336,951

OSWEGO

       5,685,237

     14,550,886

       3,050,213

       3,211,784

          4,796,314

       4,047,469

         35,341,903

OTSEGO

       3,587,167

       5,438,361

       3,395,984

       1,731,165

          1,729,144

       2,554,712

         18,436,533

PUTNAM-WESTCHESTER

       9,702,783

     27,416,603

       4,449,359

       5,495,285

        11,746,417

       8,602,743

         67,413,190

RENSSELAER-COLUMBIA

       5,824,492

     16,095,320

       1,010,139

       3,019,397

          2,252,786

       4,415,409

         32,617,543

ROCKLAND

       4,319,854

     35,845,716

       1,343,747

       2,073,005

          9,258,245

       6,642,925

         59,483,492

SCHUYLER-CHEMUNG

       5,954,201

       9,984,023

          131,776

       1,014,734

          3,473,051

       7,947,461

         28,505,246

ST LAWRENCE

       6,795,936

     13,564,378

       3,314,873

       2,287,987

          4,505,693

       4,771,744

         35,240,611

STEUBEN-ALLEGANY

       6,102,918

       6,755,711

       1,440,230

       1,369,557

          3,026,768

       4,041,769

         22,736,953

SUFFOLK I

     32,819,704

   109,624,724

       5,035,587

     11,499,735

        21,538,100

     50,095,535

        230,613,385

SUFFOLK II

     18,399,114

     57,050,702

       1,900,812

       8,060,960

        10,530,461

       7,883,659

        103,825,708

SULLIVAN

       4,042,781

       9,613,369

          337,711

       2,933,393

          2,091,861

       1,091,667

         20,110,782

TOMPKINS-SENECA-TIOGA

       3,936,378

       6,761,172

          738,848

       1,883,143

          2,638,027

       2,306,132

         18,263,700

ULSTER

       8,605,945

       8,737,525

       1,125,858

       2,971,375

          5,439,004

       8,425,974

         35,305,681

WASHINGTON-SARATOGA

     10,020,934

     20,654,245

       2,693,424

       4,101,354

          4,613,395

       3,672,937

         45,756,289

WESTCHESTER

       7,515,928

     42,498,662

       1,641,544

       5,508,080

        34,621,889

     21,385,422

        113,171,525

TOTAL

 $282,875,560

 $821,727,570

 $105,198,036

 $157,494,118

 $324,487,870

 $356,744,568

 $2,048,527,722

SHARED SERVICE AUDITED EXPENDITURES
BY BOCES AND STATE TOTALS:  2005-2006

 

BOCES

CTE
EXPENSE

SPEC
ED
EXPENSE

 

ITIN
EXPENSE

GEN
INST
EXPENSE

INST
SUP
EXPENSE

OTHER
SERV
EXPENSE

TOTAL
SERV
EXPENSE
ALBANY

 $ 7,766,603

$29,662,938

$6,349,027

$5,836,728

$7,056,507

$19,020,800

$75,692,603

BROOME

     6,016,486

    15,555,202

      3,089,313

      8,543,200

         9,130,537

     16,159,689

         58,494,427

 

CATTARAUGUS

       6,994,544

     10,384,765

       4,267,211

       4,397,690

          6,955,861

        7,091,006

         40,091,077

 

CAYUGA

       4,623,975

       6,224,691

          733,776

       3,859,892

          2,889,678

        2,680,159

         21,012,171

 

CLINTON

       4,954,584

     12,272,286

       2,215,632

          730,148

          1,886,399

        2,702,791

         24,761,840

 

DELAWARE-CHENANGO

       5,102,847

       7,686,971

       1,336,826

       1,990,489

          5,561,542

        4,145,950

         25,824,625

 

DUTCHESS

       6,148,609

     18,756,630

       1,251,314

       3,040,553

          7,542,864

        7,422,936

         44,162,906

ERIE I

     11,015,252

     16,413,963

       6,553,844

       8,621,105

        21,625,749

      35,770,557

       100,000,470

ERIE II

       8,924,949

     14,957,511

       7,745,893

       5,459,250

          7,572,057

        7,183,442

         51,843,102

FRANKLIN

       3,606,796

       9,157,851

       1,018,947

          768,823

          1,344,079

        1,352,042

         17,248,538

GENESEE

       6,774,663

       9,692,202

       1,254,856

       3,258,990

          6,097,257

        5,983,659

         33,061,627

HAMILTON-FULTON

       2,957,858

       7,889,960

       2,533,470

       1,681,466

          1,164,676

        2,306,261

         18,533,691

HERKIMER

       4,099,994

       4,171,307

       2,681,124

          672,765

          2,131,041

        2,282,659

         16,038,890

JEFFERSON-LEWIS

       7,136,635

     11,140,842

       3,400,530

       2,644,989

          3,363,164

        3,830,078

         31,516,238

MADISON-ONEIDA

       4,972,541

       5,978,143

       1,370,613

       3,420,509

        12,345,649

      14,890,663

         42,978,118

MONROE I

       5,700,257

     39,147,894

     14,721,433

       4,187,968

        10,870,063

      20,796,960

         95,424,575

MONROE II

       5,875,638

     19,818,881

       5,028,735

       3,583,928

        11,397,603

        6,656,630

         52,361,415

NASSAU

     12,815,268

   101,646,097

           63,676

     17,109,304

        35,699,668

      28,544,018

       195,878,031

ONEIDA

       4,403,946

       9,900,178

       1,710,861

       5,831,688

          6,135,055

        5,867,528

         33,849,256

ONONDAGA-CORTLAND

       6,905,138

     15,351,545

       3,103,383

       4,894,511

        19,462,732

      17,168,127

         66,885,436

BOCES CTE
EXPENSE		 SPEC
ED
EXPENSE		 ITIN
EXPENSE		 GEN
INST
EXPENSE		 INST
SUP
EXPENSE		 OTHER
SERV
EXPENSE		 TOTAL
SERV
EXPENSE

ONTARIO

       8,570,034

     25,899,901

       3,312,411

       3,934,429

        12,081,561

      12,301,956

         66,100,292

ORANGE

     13,911,937

     49,490,488

       2,138,863

       5,201,570

          9,037,711

        6,500,685

         86,281,254

ORLEANS-NIAGARA

       9,551,428

     16,444,262

       2,164,159

       5,751,587

          6,503,925

        5,845,699

         46,261,060

OSWEGO

       5,486,576

     13,354,881

       2,650,241

       2,778,936

          5,107,002

        4,719,847

         34,097,483

OTSEGO 

       3,893,065

       5,911,196

       3,468,309

       1,557,336

          1,793,369

        2,868,028

         19,491,303

PUTNAM-WESTCHESTER

     10,096,579

     32,020,294

       4,723,640

       5,575,412

        13,016,397

        9,084,648

         74,516,970

RENSSELAER-COLUMBIA

       5,692,259

     15,898,462

       1,210,569

       4,960,753

          2,582,877

        4,810,404

         35,155,324

ROCKLAND

       4,273,959

     38,465,005

       1,590,888

       2,505,157

          9,424,420

        6,539,832

         62,799,261

SCHUYLER-CHEMUNG

       6,263,081

     10,786,323

          272,637

       1,134,535

          3,995,441

        9,530,673

         31,982,690

ST LAWRENCE

       6,939,509

     13,206,905

       3,348,538

       2,787,827

          4,995,265

        4,993,094

         36,271,138

STEUBEN-ALLEGANY

       6,249,766

       6,792,937

       1,688,008

       1,450,507

          3,500,774

        4,823,744

         24,505,736

SUFFOLK I

     34,212,398

   116,316,022

       4,992,165

     10,571,535

        21,623,578

      54,874,963

       242,590,661

SUFFOLK II

     18,934,481

     57,184,807

       1,847,397

       8,183,507

        11,130,353

        6,256,407

       103,536,952

SULLIVAN

       4,071,700

     10,601,975

          372,408

       2,973,554

          2,328,121

        1,680,377

         22,028,135

TOMPKINS-SENECA-TIOGA

       3,711,761

       7,222,829

          955,849

       2,065,121

          2,704,177

        2,960,402

         19,620,139

ULSTER

       9,455,251

       8,634,520

          837,587

       3,104,015

          6,001,563

        9,332,115

         37,365,051

WASHINGTON-SARATOGA

     10,429,304

     20,993,299

       2,705,787

       4,511,632

          4,941,622

        3,979,592

         47,561,236

WESTCHESTER

       7,831,713

     46,165,663

       1,727,000

       6,070,208

        37,441,739

      22,120,782

       121,357,105

TOTAL

 $296,371,384

 $861,199,626

 $110,436,920

 $165,651,617

 $   338,442,076

 $ 385,079,203

 $ 2,157,180,826

VII. ADMINISTRATIVE EXPENDITURES

              As explained previously, the administrative function of a BOCES is like the central office function of a school district.  The costs for the chief executive officer and assistants are included in the administrative budget, as well as costs for the business and personnel offices.

              In accordance with statute, all of the districts which are members of each BOCES pay for the cost of the administrative function based upon the number of students in the district or the full valuation of property.  All BOCES, but one, use the pupil count, so that method is used for all BOCES in this report.  The pupil count used is RWADA.  It is a pupil count based on the number of students attending a district with weightings for half-day kindergarten and secondary students.  It is a student count calculated by the State Education Department for each district based on data submitted by school districts.

              Administrative charges per RWADA vary among the 38 BOCES.  There are a number of reasons why this happens.  BOCES with a smaller number of total students are more likely to have a higher cost per RWADA than larger enrollment BOCES.  There are certain staff and functions which must be present to operate the central administrative function regardless of size, as in a school district.  There must be a chief executive, a business manager, a personnel director and the like.  If the base upon which these fixed costs are allocated is small, the cost per base unit will be higher than if the base is larger.

              Another factor is differing regional costs.  Costs in the highly urban BOCES below Albany County are higher than so called "upstate" BOCES for staff and purchased items.  Personnel salaries are higher; costs for service contracts and utilities are higher, too.

              Finally, costs may differ to a small degree among BOCES irrespective of size or location because of the manner in which BOCES budget costs.  Some items such as vehicles, telephone and other utilities are purchased as a single unit but must be allocated to administration and to the various service budgets.  The manner in which BOCES allocates these costs varies.  Some costs for administrative personnel can be budgeted differently also based upon the philosophy of the Cooperative Board.  In some BOCES there is only one assistant superintendent in the administrative budget, and personnel in the program budget assume full responsibility for program operation.  Other BOCES have two assistant superintendents in the administrative budget.  These persons are likely to have a greater role in providing program oversight than in a BOCES with a single administrator.  In either case, all persons budgeted in administration must provide only oversight.  Personnel providing direct program supervision must be budgeted in the service budget.  Another variance may be due to the manner in which a BOCES is accounting for retiree benefits.  BOCES must budget for the cost of health insurance and supplemental retirement for all of their staff who retire with benefits.  These costs cannot be charged to the service budgets by law.   Some BOCES have established a reserve for this expense, while others are including the cost as a current expenditure in the budget.  Both methods are appropriate, but the BOCES including the cost in administration will have a greater administration budget than the BOCES which have established a reserve.

              For all of these reasons, administrative charges per RWADA are different among the BOCES.  Because the charge per RWADA is markedly different from one BOCES to another, it should not be assumed that the management function in one is operated more or less efficiently than in another.

ADMINISTRATIVE EXPENDITURES
BY BOCES AND STATE TOTALS
  2004-2005 2005-2006
BOCES Admin Expense Allocated to Comp District * 2004-2005 RWADA Admin Charge Per RWADA Admin Expense Allocated to Comp District * 2005-2006 RWADA Admin Charge Per RWADA

Albany

 $3,650,788

         74,520

$49

$4,284,239

74,750

 $57

Broome

 2,050,346

         39,869

               51

     2,148,647

39,526

               54

Cattaraugus

1,766,000

         22,825

               77

     1,988,000

22,406

               89

Cayuga

 1,013,607

         16,149

               63

     1,132,128

15,923

               71

Clinton

 1,186,384

         18,201

               65

     1,277,627

18,100

               71

Delaware-Chenango

 1,591,163

         17,244

               92

     1,664,294

16,947

               98

Dutchess

 2,153,587

         48,157

               45

     2,377,709

48,929

               49

Erie I

2,290,867

         83,804

               27

     2,372,888

83,197

               29

Erie II

 2,255,865

         48,228

               47

     2,344,362

47,778

               49

Franklin

 1,221,718

         10,569

              116

     1,257,146

10,410

             121

Genesee

1,823,424

         29,806

               61

     1,908,526

29,310

               65

Hamilton-Fulton

 1,105,100

         18,127

               61

     1,166,000

18,137

               64

Herkimer

 1,119,261

         12,484

               90

     1,168,127

12,414

               94

Jefferson-Lewis

1,853,050

         25,881

               72

     2,003,848

25,820

               78

Madison-Oneida

 771,387

         18,977

               41

        791,828

18,939

               42

Monroe I

2,959,912

         50,348

               59

     3,051,969

50,726

               60

Monroe II

2,519,628

         43,101

               58

     2,745,784

42,765

               64

Nassau

14,415,921

       242,807

               59

   15,171,220

244,966

               62

Oneida

1,562,557

         26,409

               59

     1,616,023

26,203

               62

Onondaga-Cortland

1,490,242

         67,486

               22

     1,572,782

66,578

               24

Ontario

2,120,198

         45,947

               46

     2,215,499

45,614

               49

Orange

2,792,300

         57,550

               49

     2,915,161

58,396

               50

Orleans-Niagara

 1,868,850

         43,134

               43

     1,917,319

42,093

               46

Oswego

2,042,269

         26,257

               78

     2,106,508

25,971

               81

Otsego

 1,438,878

         11,704

              123

     1,499,492

11,523

             130

Putnam-Westchester

 5,849,291

         59,390

               98

     5,936,832

60,363

               98

Rensselaer-Columbia

 2,608,114

         40,639

               64

     2,376,008

39,493

               60

Rockland

 2,761,267

         44,289

               62

     2,869,709

44,372

               65

Schuyler-Chemung

 3,614,605

         19,885

              182

     3,821,240

19,506

             196

St. Lawrence

 1,144,261

         19,005

               60

     1,201,131

18,367

               65

Steuben-Allegany

 2,100,840

         18,731

              112

     2,150,790

18,340

             117

Suffolk 1

 9,044,229

       180,524

               50

     9,748,354

180,734

               54

Suffolk II

 2,823,647

         93,129

               30

     2,977,740

95,052

               31

Sullivan

1,179,562

         11,949

               99

     1,304,475

11,923

             109

Tompkins-Seneca-Tioga

 1,769,654

         15,306

              116

     1,961,958

15,228

             129

Ulster

 1,708,654

         27,431

               62

     1,766,716

27,526

               64

Washington-Saratoga

 3,084,935

         47,648

               65

     3,219,526

47,401

               68

Westchester

 3,228,660

         81,277

               40

     3,233,778

79,222

               41

TOTAL

 $99,981,021

    1,758,787

$57

$105,265,383

1,754,948

 $60

AVERAGE

 $2,631,080

46,284

$68

$2,770,142

46,183

 $73

* Component districts only