VIII. CAPITAL EXPENDITURES

            Capital expenditures consist of the cost for maintaining and/or renovating BOCES-owned facilities and the cost for BOCES rental of facilities.  The cost is allocated in the same manner as administration; that is, per the RWADA pupil count.

            Facility costs, like administration, vary considerably among the BOCES, although for some different reasons.  The cost difference between downstate and upstate BOCES accounts for some of the difference.  Per square foot rental costs are higher in Nassau County than in Allegany County.  A renovation project for an occupational center costs more in Nassau than in Allegany, also. 

            Some BOCES have higher facility costs than others because some built extensive facilities in the late 1960s and 1970s when costs were lower and voter enthusiasm for educational facilities was high.  Others chose to rent in the near term, expecting to buy the rented facility or build a new one in a few years.  But by the time they were ready to do this, costs increased drastically and voter enthusiasm dropped considerably.  These BOCES continue to rent a large amount of space. 

            Another factor accounting for differences in capital costs is a result of the numbers of special education students who are educated at BOCES and where these classes are located.  Some BOCES educate only severe needs students; the rest are educated in their home districts.  Some BOCES continue to educate special education students in a BOCES educational center.  Other BOCES rent large numbers of classrooms from school districts to house the shared BOCES classes and promote integration of students.  It often costs less to locate most special needs students in a central facility than in rented rooms.  Therefore, both the number of students educated at BOCES and where these students are housed will materially impact capital costs.  If a BOCES educates a relatively large number of students and the students are in rented district rooms, the capital expense will be greater.

            Some BOCES may have an atypically high capital expense for one or two years only.  If a major renovation project is undertaken to redo a roof, replace windows, and put in a new heating system, expenses will, for a time, be unusually high.  If a new building has been acquired, there will also be a significant increase in costs for the time in which debt was incurred.  In one or two cases the districts of a BOCES may have borrowed their share of the cost of a new building and paid their bill in a single year.   As with administration costs, it should not be assumed that the capital function in one BOCES is managed more or less effectively than another.

CAPITAL AND RENT EXPENDITURES
BY BOCES AND STATE TOTALS

BOCES

2004-2005

2005-2006

Capital and Rent Expense*

2004-2005 RWADA

Capital and Rent Expense Per RWADA

Capital and Rent Expense**

2005-2006 RWADA

Capital and Rent Expense
Per
RWADA

Albany

 $1,600,743

         74,520

$21

 $2,228,872

74,750

 $30

Broome

 1,358,801

         39,869

                  34

        1,539,638

39,526

                 39

Cattaraugus

 1,674,000

         22,825

                  73

        6,718,707

22,406

               300

Cayuga

    287,143

         16,149

                  18

      42,499,802

15,923

            2,669

Clinton

    723,744

         18,201

                  40

           673,601

18,100

                 37

Delaware-Chenango

    977,000

         17,244

                  57

           987,000

16,947

                 58

Dutchess

1,784,775

         48,157

                  37

        1,649,718

48,929

                 34

Erie I

 1,984,532

         83,804

                  24

        2,038,616

83,197

                 25

Erie II

1,708,867

         48,228

                  35

        6,385,589

47,778

               134

Franklin

   330,186

         10,569

                  31

           324,637

10,410

                 31

Genesee

    907,867

         29,806

                  30

           903,867

29,310

                 31

Hamilton-Fulton

    453,377

         18,127

                  25

        1,217,337

18,137

                 67

Herkimer

    185,666

         12,484

                  15

           371,565

12,414

                 30

Jefferson-Lewis

   232,728

         25,881

                    9

           516,914

25,820

                 20

Madison-Oneida

 1,573,584

         18,977

                  83

        1,578,629

18,939

                 83

Monroe I

 2,556,191

         50,348

                  51

        2,935,656

50,726

                 58

Monroe II

3,079,778

         43,101

                  71

        3,628,936

42,765

                 85

Nassau

 9,373,109

       242,807

                  39

        9,615,296

244,966

                 39

Oneida

   808,584

         26,409

                  31

           808,584

26,203

                 31

Onondaga-Cortland

 1,496,449

         67,486

                  22

        1,548,046

66,578

                 23

Ontario

 3,824,041

         45,947

                  83

        3,493,740

45,614

                 77

Orange

1,457,844

         57,550

                  25

        1,635,950

58,396

                 28

Orleans-Niagara

    960,000

         43,134

                  22

        960,000

42,093

               23

Oswego

 1,130,889

         26,257

                  43

        1,090,782

25,971

                 42

Otsego

    387,824

         11,704

                  33

           399,387

11,523

                 35

Putnam-Westchester

    381,000

         59,390

                    6

           492,000

60,363

                  8

Rensselaer-Columbia

 1,298,121

         40,639

                  32

        1,318,526

39,493

                 33

Rockland

 1,160,781

         44,289

                  26

        1,203,327

44,372

                 27

Schuyler-Chemung

 700,103

         19,885

                  35

           323,060

19,506

                 17

St. Lawrence

   668,090

         19,005

                  35

           731,115

18,367

                 40

Steuben-Allegany

 1,113,142

         18,731

                  59

        1,127,722

18,340

                 61

Suffolk 1

 4,819,717

       180,524

                  27

        5,636,209

180,734

                 31

Suffolk II

 1,690,286

         93,129

                  18

        1,760,286

95,052

                 19

Sullivan

 1,152,065

         11,949

                  96

        1,163,135

11,923

                 98

Tompkins-Seneca-Tioga

    162,248

         15,306

                  11

           173,837

15,228

                 11

Ulster

    828,275

         27,431

                  30

           834,373

27,526

                 30

Washington-Saratoga

    766,514

         47,648

                  16

      1,321,461

47,401

               28

Westchester

 2,236,336

         81,277

                  28

        2,230,014

79,222

                 28

TOTAL

$57,834,400

1,758,787

 $33

 $114,065,934

1,754,948

 $65

AVERAGE

 $1,521,958

46,284

$36

 $3,001,735

46,183

 $117

*  Component districts only

** NOTE: SEVERAL BOCES UNDERTOOK SIGNIFICANT CAPITAL CONSTRUCTION PROJECTS IN 2005-2006

IX. STATE AID

            School districts which are components of a BOCES are eligible for BOCES Aid.  BOCES receive State Aid on behalf of their districts for approved services costs, administration and capital costs, including facility rental and construction.

            BOCES Operating Aid provides reimbursement for base year service costs and administration costs, with the following limitations:

            BOCES Facilities and Rent Aid is paid for approved expenditures for facility construction, purchase or lease.  There is no choice of aid ratio; all aid is calculated on the basis of district full value and approved expenses.  There is no minimum ratio as in BOCES Aid for service and administration.  Therefore, very wealthy districts generally do not receive Facilities Aid.  Approved expenses are aided in the current year, rather than the prior year, as in administration and services.

            A few districts receive BOCES Aid on the basis of Save-Harmless.  The amount of total BOCES Aid apportioned to a member district of a BOCES cannot be less than was apportioned to the district during the 1967-1968 school year.  If a district's current payment of aid for services is calculated to be less than the aid received in 1967-1968, the district would receive aid equal to that which it received in 1967-1968.

            BOCES Aid is calculated by BOCES staff for each component district of the BOCES and verified by State Education Department staff.  The sum of the aids due is paid directly to the BOCES and not to the component districts. The BOCES is obligated to refund an amount equal to the aid received on behalf of each component school district to the component.


STATE AID FOR 2005-2006
(AUDITED GENERAL FUND EXPENDITURES BY BOCES AND STATE TOTALS:  2004-2005)

BOCES

ADMIN
AID

SERVICE
AID

FACILITIES
AID

DUE  SAVE-HARMLESS

TOTAL AID

ALBANY

$2,489,303

$12,987,545

$1,114,250

$0

$16,591,098

BROOME

1,247,391

19,520,056

1,042,762

0

21,810,209

CATTARAUGUS

1,425,161

17,673,229

1,871,762

0

20,970,152

CAYUGA

586,986

6,097,162

220,385

0

6,904,533

CLINTON

752,441

4,610,429

350,307

0

5,713,177

DELAWARE-CHENANGO

1,025,406

9,234,413

578,411

0

10,838,230

DUTCHESS

1,050,516

8,258,757

706,201

0

10,015,474

ERIE I

1,326,781

19,540,931

1,886,841

0

22,754,553

ERIE II

1,783,606

14,901,187

4,244,030

0

20,928,823

FRANKLIN

692,094

4,106,485

217,527

0

5,016,106

GENESEE

1,094,059

13,069,702

644,538

0

14,808,299

HAMILTON-FULTON

558,597

4,874,361

903,194

0

6,336,152

HERKIMER

753,575

6,162,175

199,724

0

7,115,474

JEFFERSON-LEWIS

1,267,005

9,091,899

161,768

0

10,520,672

MADISON-ONEIDA

630,158

10,493,205

1,225,763

0

12,349,126

MONROE I

1,653,265

16,120,642

1,627,444

0

19,401,351

MONROE II

1,544,552

14,121,759

3,112,435

0

18,778,746

NASSAU

7,484,941

31,966,381

2,111,865

0

41,563,187

ONEIDA

1,234,484

12,721,033

251,145

0

14,206,662

ONONDAGA-CORTLAND

1,036,733

22,459,269

1,080,247

0

24,576,249

ONTARIO

1,224,135

14,934,853

2,390,108

0

18,549,096

ORANGE

1,393,547

13,211,507

990,711

0

15,595,765

ORLEANS-NIAGARA

781,475

15,398,789

1,753,097

0

17,933,361

OSWEGO

1,425,335

9,613,326

195,510

0

11,234,171

OTSEGO 

752,917

5,010,776

820,035

0

6,583,728

PUTNAM-WESTCHESTER

2,487,426

11,664,009

98,883

0

14,250,318

RENSSELAER-COLUMBIA

1,342,334

6,849,960

742,759

2,595

8,937,648

ROCKLAND

1,373,507

8,219,563

199,687

0

9,792,757

SCHUYLER-CHEMUNG

1,945,335

9,346,737

666,968

0

11,959,040

ST LAWRENCE

782,302

11,594,286

460,894

0

12,837,482

STEUBEN-ALLEGANY

1,441,896

8,703,250

833,963

0

10,979,109

SUFFOLK I

4,026,394

28,869,545

1,948,704

0

34,844,643

SUFFOLK II

3,866,308

12,247,121

290,169

0

16,403,598

SULLIVAN

615,845

4,736,803

577,004

0

5,929,652

TOMPKINS-SENECA-TIOGA

795,663

5,504,441

194,669

0

6,494,773

ULSTER

947,434

8,942,861

406,679

0

10,296,974

WASHINGTON-SARATOGA

1,852,768

10,175,606

806,711

0

12,835,085

WESTCHESTER

932,342

11,151,740

215,368

164,179

12,463,629

TOTAL

$57,624,017

$454,185,793

$37,142,518

$166,774

$549,119,102

N.B.  Aid for capital expense is based on budgeted 2005-2006 expense, rather than 2004-2005 expense.

ESTIMATED STATE AID FOR 2006-2007
(UNAUDITED GENERAL FUND EXPENDITURES BY BOCES AND STATE TOTALS:  (2005-2006)

BOCES

ADMIN
AID

SERVICE
AID

FACILITIES
AID

DUE  SAVE-HARMLESS

TOTAL AID

ALBANY

$2,943,829

$14,263,948

$872,665

$0

$18,080,442

BROOME

1,457,598

21,210,974

1,630,108

0

24,298,680

CATTARAUGUS

1,587,459

17,668,310

7,758,137

0

27,013,906

CAYUGA

689,767

6,639,961

1,682,046

0

9,011,774

CLINTON

800,940

4,877,965

453,798

0

6,132,703

DELAWARE-CHENANGO

1,045,643

9,943,796

503,430

0

11,492,869

DUTCHESS

1,091,976

8,775,311

383,167

0

10,250,454

ERIE I

1,348,567

21,169,067

1,865,584

0

24,383,218

ERIE II

1,201,619

16,262,700

1,502,214

0

18,966,533

FRANKLIN

706,712

4,334,807

185,698

0

5,227,217

GENESEE

1,092,907

13,780,083

652,618

0

15,525,608

HAMILTON-FULTON

619,810

5,329,590

1,472,591

0

7,421,991

HERKIMER

815,682

6,588,179

155,254

0

7,559,115

JEFFERSON-LEWIS

1,361,631

9,790,212

143,068

0

11,294,911

MADISON-ONEIDA

753,426

12,301,265

1,264,318

0

14,319,009

MONROE I

1,856,827

17,439,518

2,023,180

0

21,319,525

MONROE II

1,703,588

13,357,284

1,458,936

0

16,519,808

NASSAU

7,587,510

31,863,338

1,002,674

0

40,453,522

ONEIDA

1,289,474

14,233,815

665,738

0

16,189,027

ONONDAGA-CORTLAND

1,271,907

24,380,641

1,160,593

0

26,813,141

ONTARIO

1,258,631

14,664,759

2,418,782

0

18,342,172

ORANGE

1,515,277

14,879,154

1,089,625

0

17,484,056

ORLEANS-NIAGARA

889,158

16,872,670

463,227

0

18,225,055

OSWEGO

1,897,117

10,241,938

185,480

0

12,324,535

OTSEGO 

822,935

5,238,190

878,947

0

6,940,072

PUTNAM-WESTCHESTER

2,526,841

11,883,593

12,777

0

14,423,211

RENSSELAER-COLUMBIA

1,489,406

8,400,996

711,732

2,136

10,604,270

ROCKLAND

1,503,210

8,396,536

201,861

0

10,101,607

SCHUYLER-CHEMUNG

2,166,546

10,700,769

681,901

0

13,549,216

ST LAWRENCE

915,369

12,645,304

179,436

0

13,740,109

STEUBEN-ALLEGANY

1,605,863

10,236,090

0

0

11,841,953

SUFFOLK I

4,207,752

29,688,858

1,964,580

0

35,861,190

SUFFOLK II

3,578,151

11,615,375

781,287

0

15,974,813

SULLIVAN

659,954

5,422,634

600,882

0

6,683,470

TOMPKINS-SENECA-TIOGA

1,140,693

6,331,190

1,056,996

0

8,528,879

ULSTER

857,420

9,245,895

381,334

0

10,484,649

WASHINGTON-SARATOGA

2,025,616

11,208,086

523,639

0

13,757,341

WESTCHESTER

1,122,671

12,162,755

315,742

136,108

13,737,276

TOTAL

$61,409,482

$484,045,556

$39,284,045

$138,244

$584,877,327

               N.B.  Aid for capital expense is based on budgeted 2005-2006 expense, rather than 2004-2005 expense