The Assistant Superintendent for Business supervises Liberty’s Business Office, which is responsible for accounting, auditing, benefits coordination, capital projects coordination, contract negotiations, facility use coordination, the district census, payroll, purchasing, records management, and safety planning. The business office also supervises Buildings and Grounds, Food Services and Transportation.
2026-27 District Budget
Liberty CSD voters approve $72M school budget proposal; elect board members
On Tuesday, May 19, voters in the Liberty Central School District approved the district’s $72 million budget proposal for the 2026-27 school year, with 715 yes votes and 158 no votes. This was the eighth consecutive year without a tax levy increase.
“We appreciate the continued support of Liberty Central School District residents,” Superintendent Dr. Patrick Sullivan said. “They allow us to continue our mission and vision to provide students a trusting environment where they can thrive, be innovative and work toward their full potential.”
The $72,062,104 budget funds all current student programs and services while accounting for increases in costs such as health care, transportation and contractual obligations. It also allows the district to expand courses offered through Syracuse University Project Advance and add extracurricular activities, including intramural sports at the elementary level.
Current Budget Snapshot
- Total Budget: $72,032104
- Budget Change: $3,523,742 (+5.14%)
- School Tax Levy: $17,760,162
- School Tax Levy Change: None
Revenues
- Property Taxes: $17,760,162 (no change) — 24.66% of revenue
- State Aid*: $51,177,742 (+5.89%) — 71.05% of revenue
- Fund Balance: $0 (no change) — % of revenue
- Reserves: $0 (no change)— % of revenue
- Other: $3,094,200 (+27.91%) — 4.30% of revenue
- Total: $72,032,104 (+5.14%)
*Based on the governor’s budget proposal projections, as the state budget was not passed before the Liberty school budget proposal was approved by the board of education.
Expenditures
- General Support: $6,678,311 (+7.5%) — 9.27% of expenditures
- Instruction: $36,323,593 (+5.20%) — 50.43% of expenditures
- Pupil Transportation: $8,195,500 (+0.45%) — 11.38% of expenditures
- Employee Benefits: $17,586,300 (+8.11%) — 24.41% of expenditures
- Debt Service: $2,888,400 (no change) — 4.01% of expenditures
- Interfund Transfers: $360,000 (-20.88%) — 0.50% of expenditures
- Total: $72,032,104 (+5.14%)
Components
- Administrative Component: $7,763,375 (+8.51%) — 10.78% of budget
- Includes salaries and benefits of administrators, supervisors, and administrative clerical staff, public information, printing, curriculum and staff development, school board costs, general insurance and professional fees.
- Program Component: $55,793,949 (+5.24%) — 77..46% of budget
- Includes salaries and benefits of all teachers and staff who deliver pupil services (guidance, health, library/media, etc.), textbooks, co-curricular activities, athletics, and transportation costs.
- Capital Component: $8,474,780 (+1.65%) — 11.77 % of budget
- Includes salaries and benefits of maintenance and custodial staff, debt service on buildings, utilities, equipment, and court-ordered costs.
Tax Levy Numbers
The Three Tax Levy Numbers Under New York State’s Tax Levy “Cap”
With all the talk of New York’s “2 percent tax cap,” it may come as a surprise to learn that each school district presents three separate tax levy numbers every year in order to comply with the law. Chances are good that none of those numbers will be exactly 2 percent, too.
In 2015, none of the state’s nearly 700 school districts had a 2 percent “cap.” That’s because the 2 percent figure is just one part of a complex formula that school districts must use to calculate two of their tax levy numbers, the tax levy limit and the maximum allowable tax levy. These numbers, which establish more of a threshold than a cap, help a district determine its proposed tax levy.
Tax Levy Limit
Essentially, the tax levy limit tells a school district how much voter support it will need to pass a budget with its proposed tax levy. For school districts, the tax levy limit is the highest allowable tax levy (before exclusions) that a school district can propose as part of its annual budget and need the approval of only a simple majority of voters (50 percent plus 1) to pass the budget. If a district proposes a budget with a tax levy amount (before exclusions) above this limit, it will need the approval of a supermajority of voters (60 percent) to pass the budget.
School districts are required to report their calculated tax levy limit to the state comptroller by March 1 each year.
Maximum Allowable Tax Levy
The maximum allowable tax levy is the tax levy limit PLUS certain exclusions. Taxes levied to fund the following expenses are excluded from the tax levy limit:
- Voter-approved local capital expenditures.
- Increases in the state-mandated employer contribution rates for teacher and employee pension systems that exceed two percentage points.
- Court orders/judgments resulting from tort actions of any amount that exceeds 5 percent of a district’s current levy.
A school district adds these exclusions to its tax levy limit without triggering the need for 60 percent voter approval.
Proposed Tax Levy
The third tax levy number is arguably the most important. It’s the tax levy called for by a school district’s proposed budget. By definition, the tax levy is the total amount of money to be raised locally by a municipality (e.g., school district) after factoring in all other available revenues.
If a school district’s proposed tax levy minus exclusions is less than or equal to the district’s calculated tax levy limit, the district will need the approval of a simple majority of voters to pass its budget. If the proposed tax levy minus exclusions is greater than the district’s calculated tax levy limit, 60 percent voter approval is needed.
Produced by the Capital Region BOCES Communications Service (http://www.capitalregionboces.org), in consultation with the Questar III BOCES State Aid and Financial Planning Service. Published January 2016.
Everything You Need to Know About School Budgets in 60 Seconds
In New York, school leaders begin developing their school budget proposal long before the public vote in May. Each budget proposal is unique, but the planning process is similar for most schools.
Budget & Finance Links
Budget & Finance Contacts
Liberty Central School District
115 Buckley Street
Liberty, NY 12754
Laurene M. McKenna
Assistant Superintendent for Business
Phone: (845) 292-6171
Julie Vogler
Accountant
Phone: (845) 292-5400, Ext. 2059
Budget History
2026-27
Total budget: $72,062,104
Spending change: +5.14%
Tax levy change: 0
2025-26
Total budget: $68,508,362
Spending change: +0.70%
Tax levy change: 0
2024-25
Total budget: $68,034,294
Spending change: +2.62%
Tax levy change: 0
2023-24
Total budget: $66,296,362
Spending change: +15.21%
Tax levy change: -5.33%
2022-23
Total budget: $57,543,257
Spending change: +6.63%
Tax levy change: 0
Foil Request
The New York State Freedom of Information Law (FOIL) protects the public’s right to access records of governmental or educational agencies (some records may be withheld when disclosure would result in “an unwarranted invasion of personal privacy”). To request a public record, download and fill out a Liberty CSD Freedom of Information Request.
The district will respond to requests within seven days.
Accessibility Note
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