The district is developing a frequently asked questions (FAQ) related to the 2026-27 school budget. If you have any questions related to the budget, please fill out this form.
We will continue to update the FAQ throughout the spring, leading up to the May 19 budget vote.
Updated March 4, 2026
Have you considered cutting or restructuring administrative positions?
Yes. An administrator is retiring in June. Whenever an individual retires or leaves the district, we review if the position needs to be filled or if it can be consolidated/restructured through attrition.
Does the school receive funding for out of district students?
Yes, the district can receive aid for out of district placements, depending on where students are placed.
If a contingent budget is adopted, what services, programs and extracurriculars would be impacted, and in what ways?
Under a contingency budget, state law dictates spending may only be on ordinary, necessary operating expenses.
Districts cannot spend money on the following items:
- New equipment purchases – buses, vehicles, large equipment purchases
- Nonessential capital work – building upgrades, renovations, technology
- Community use of facilities beyond basic access – no new extracurricular, no field trips beyond basic curriculum
- Technology – No new software, computer purchases, tech expansions
In contingency, capital costs cannot be reduced due to legal obligations (debt, utilities, etc.). Administrative costs are frozen, and as the smallest percentage of the budget, leaves little room to cut. Program costs are the only place left to cut because they are the largest percentage of the district’s budget.
Until the Board of Education adopts the 2026-27 budget proposal, the district cannot determine an accurate contingency budget. More information about contingency budgets can be found in the Feb. 26 presentation.
Can you provide more detailed information regarding administrative, capital and program expenses in the budget?
Please view this presentation which breaks down the account codes for the current 2025-26 budget and the proposed 2026-27 budget.
Could the district utilize money from the auditorium project to offset the current revenue deficit?
No. The funds from the capital project and the district’s budget proposal are separate and cannot be used interchangeably.
Updated Feb. 12, 2026
Why can’t the district raise taxes later if it needs to?
The tax cap does not reset. Each year’s limit is based on the prior year’s levy. If the prior year’s levy was below the cap, the allowed increase for the following year is also lower.
Isn’t staying under the cap good for taxpayers?
In the short term, yes. But over time, it can lead to:
- Program cuts
- Fewer services
- Larger future increases
- Reduced financial flexibility
Small savings today can create bigger problems later.
Doesn’t the district have reserves for situations like this?
Reserves are one-time funds. They do not replace permanent revenue and cannot be relied on year after year without consequences.
Can the district make up the revenue deficit in a future year’s tax cap calculation?
No. Once revenue is not collected, it cannot be added back into the tax cap calculation later.
Is this about raising taxes as much as possible?
No. The budget proposal is about preserving the district’s current educational programming and maintaining stability in district finances while meeting required costs.
Is the district maximizing attrition opportunities?
Yes, the district reviews every vacancy to decide if the role needs to be filled. The district has consolidated and absorbed a number of positions through attrition.
Are there any incentives for people to retire early?
There are incentives built into the teachers’ contract.
How much state aid will we receive? How did it compare to other years?
The district is slated to receive a 1% increase in foundation aid, which equates to $95,000. This 1% increase is slightly lower than what the district was projected to receive.
In terms of federal funding, how much do we receive and how much have we lost?
We receive approximately $680,000 in federal title funding. We thought we may lose that funding, but we have not lost any of it to date. If we do, we would need to cut more staff. The district has begun putting salaries back in the local budget to limit staff cuts in the event the federal funding is reduced or cut altogether.
What about the UPK Program?
The UPK Program is grant funded and we hope to work with Salem and other local schools to bring in some of their students to create additional revenue. The district can receive $10,000 per student.
What are reserve funds?
Please view the document from NYSED outlining the different reserve funds.
What is a contingent budget?
Under state law, school boards can submit a budget to voters a maximum of two times. If the proposed budget is defeated twice, the board must adopt a contingency budget. The school board also has the option of going directly to a contingent budget immediately after the first budget defeat. Under a contingent budget, the district may not increase spending by more than 120 percent of the Consumer Price Index or four percent, whichever is lower. The items exempt from this cap are tax certiorari settlements, debt service (mortgage payments) and costs associated with enrollment growth. Under a contingent budget, the percentage of the budget devoted to administrative costs cannot increase from what it was in the prior year’s budget or the last defeated budget, whichever is lower. Once a contingent budget is established, community residents are no longer allowed to petition boards of education to put additional items up for a separate vote.
Has there been any talk of consolidation?
At this time, neither the Cambridge or Salem communities have engaged in a merger discussion. If there was interest, each Board of Education would need to approve and provide funding for a feasibility study to be conducted.