The Locust Valley Central School District Board of Education received its first formal overview of planning for the 2026-27 budget at its Dec. 22 meeting, as administrators outlined early assumptions about spending and the calendar that will guide the process in the months ahead.
Karen Horoszewski, the district’s assistant superintendent for business, emphasized that the work remains preliminary, with staffing, transportation and the costs of benefits still under review, but the goal, she said, remains to produce a spending plan that continues to provide students with a quality education while keeping taxpayers in mind.
“Everything we do in the business office is designed to support everyone,” Horoszewski said. “Our objective is to construct a fiscally responsible budget that provides the necessary resources for the district’s education. However, we must balance this with reality.”
As of last month, the district has rolled over staff salaries, rolling over referring to carrying forward unused compensation benefits into a new fiscal year, and begun reviewing proposed spending requests with building administrators to assess needs for the coming school year. Officials said they were also in the process of securing transportation contracts, and currently accepting proposals that will help determine costs in that category.
The district has also started receiving information related to health insurance rates for 2026, which administrators said will provide a baseline for projecting benefit expenses.
On the expense side, Horoszewski identified personnel costs as the primary driver of the budget, New York state mandates and special-education placement, referring to the extra costs associated with providing educational services to disabled students, were also cited as significant, and often non-negotiable, costs that must be factored into the spending plan, along with contracted transportation.
“The largest investments are salaries and benefits,” Horoszewski emphasized, “which include health insurance, the retirement system and the district’s portion of finance and revenue.”
On the revenue side, administrators said the district is operating under the assumption that it will receive full state aid at the start of the budget season. Horoszewski also noted that interest income continues to factor into revenue projections, but cautioned that it could fluctuate if interest rates decline.
“I just want everybody to be thoughtful when interest rates go down,” she reminded attendees. “We are committed to stay within the tax cap range, and we remain sensitive to the financial impact of this budget on our community.”
The board was also presented with the district’s preliminary budget calendar. This month, the board is scheduled to review presentations related to the state tax cap, transportation and instructional and facilities audits. Additional presentations are planned for March, including a focus on secondary education, with further discussion expected in April as the budget takes shape.
Other business
The board announced at the outset of the meeting that Trustee Lauren Themis had resigned the previous week.
The budget presentation came at a meeting that also highlighted recent district activities and operational updates. Board members and administrators thanked the Locust Valley Parent Council for its donation supporting buddy bench signs at Ann MacArthur Primary School and Locust Valley Intermediate School.
Administrators also highlighted recent winter concerts across the district, praising student performers and music staff.
“(The kids) all looked absolutely fantastic, all dressed in beautiful outfits and singing,” Superintendent Kristen Turnow said. “The performers and our music teachers - special shout-out to them, because they were the ones that really get these kids excited.”
Student leadership was also highlighted, with officials noting that Tri-M Music Honor Society students served as emcees for concerts.
Administrators also shared early enrollment figures for the district’s universal prekindergarten program. As of the previous week, 39 students were registered at Ann MacArthur and 32 at Bayville Primary School. The registration deadline, Turnow said, had just passed, and final numbers were still being confirmed. She noted that last year’s total was 30 students.
The board reordered its agenda to address new business and policy matters, including transportation agreements with neighboring districts. Board leadership emphasized that the agreements were not related to regionalization — attempts by the State Education Department to impose more direct control over school districts, which the board reiterated it opposes.
“This board remains steadfast and adamantly opposed to regionalization,” board President George Vasiliou said. “This is the standard business of what our district administrators do, whether it be providing special ed. services or other programs.”
The board also approved a 10-day extension for outgoing Michael LoGerfo and announced the appointment of Kathy Graham as the new middle school assistant principal.
Policy revisions were also approved, along with a resolution related to International Baccalaureate and Advanced Placement exam fees. Board members discussed the district’s phased approach to shifting exam costs to families, noting that Locust Valley is among a small number of districts that fully subsidize such fees.
The board ultimately approved a resolution stating that beginning in the 2026-27 school year, families of students in grades nine through 12 will be responsible for the full cost of IB and AP exams, while students eligible for free and reduced-price lunch will continue to have those costs covered.
