Due to rising costs and shifting revenue projections, East Rockaway school officials have looked at the district’s 2026–27 budget, with the focus on tax levy limits, state aid and increasing operational expenses.
At a series of budget work sessions held in February and March, district administrators outlined revenue sources, projected expenditures and key factors impacting the upcoming spending plan. The proposed budget is currently $49.2 million.
The district’s current budget for the 2025–26 school year is $46.9 million, with early projections showing increases in several major cost areas. Nearly three-quarters of the district’s budget is allocated to salaries and benefits, which are expected to rise by about $1.1 million even without additional staffing. Officials noted that the district ultimately added two full-time special education teachers to the proposed budget.
Property taxes are the district’s primary source of revenue, accounting for around 73 percent of total funding, while state aid makes up just over 20 percent.
Under the state’s tax cap formula, East Rockaway’s allowable tax levy increase is set at 2.94 percent, or roughly $1 million. District officials noted that the tax cap could vary each year depending on several factors.
“The cap number fluctuates from year to year based on factors like the tax base growth factor and certain exclusions, primarily capital exclusions,” said Michael Van Wart, assistant superintendent for finance and operations.
State aid is expected to increase overall by a bit more than $1.1 million driven largely by a boost in foundation aid and Universal Pre-K funding. Officials noted that Universal Pre-K funding operates as a grant and can only be used for pre-K-related expenses. Based on the governor’s executive proposal, UPK funding is expected to jump by about $289,000 for the district.
But the district continues to face rising costs in several areas. Health insurance premiums are expected to increase between 8 and 12 percent, potentially adding up to $585,000 in expenses.
Transportation costs are also projected to climb, with contractual expenses increasing by more than $120,000 due to higher vendor rates, additional student needs and new transportation requirements.
“We provide transportation in accordance with federal and state law for students in temporary housing or displaced from East Rockaway,” Van Wart said. “This past year, we experienced unanticipated routes added to accommodate those students.”
The district also relies on services through Nassau BOCES, which approved a proposed administrative operations budget of roughly $28.6 million for the 2026–27 school year at its April 28 board meeting, reflecting broader regional cost pressures that can impact local districts.
Officials also noted that additional staffing may be required to meet special education needs, which could further impact the final budget.
Debt service will also rise as the district begins repayment on prior capital projects, resulting in a net budget increase of more than $500,000.
The proposed budget also includes a capital improvement proposition on the May ballot. If approved by voters, the district would use up to $1.6 million from existing reserves for middle school roof replacement, high school exterior fascia restoration and HVAC and weatherization upgrades to the junior-senior high school athletic complex. The use of capital reserves would have no impact on the school budget or taxpayers, as the funds come from savings accumulated in previous years, officials said.
“These are all aidable projects using capital reserves that we have available to us,” Van Wart said. “It’s money that is already reserved for capital projects, and we’re asking voters to authorize moving forward with it.”
In addition to facilities upgrades, the district is planning continued investments in technology, including device replacement cycles and infrastructure improvements to support classroom learning.
East Rockaway’s board held a public hearing on the budget on Tuesday. Residents will vote on the proposed budget, trustees and any additional propositions on May 19.
