Thursday, October 1, 2026
The Locust Valley Central School District Board of Education addressed financial planning and instructional advancements at its March 4 meeting, as Karen Horoszewski, assistant superintendent for business, and Janine Sampino, assistant superintendent for curriculum and instruction, presented updates on the district’s budget and educational strategies for the 2025-26 school year.
Sampino emphasized a commitment to fostering student success through a “whole-child approach,” focusing on a child’s long-term development and growth rather than just academic achievement.
“When we think of budget, we think of planning,” Sampino said. “Two goals that we really looked at are continuously improving overall academic achievement and strengthening a student-centered, whole-child approach.”
The district’s instructional strategy centers on promoting critical thinking, creativity and lifelong learning. Sampino credited building principals and instructional coordinators for their efforts in analyzing student data to refine educational programming. As part of this initiative, the district is aligning curriculum with new state standards, particularly in math, science and social studies. Its plans include expanding elementary social studies programs and adding an intermediate science teacher.
Community engagement remains a focal point, with initiatives such as parent workshops and the “Leader in Me” program aimed at strengthening student support networks. Professional development also continues to be a priority, with ongoing mentoring programs for new teachers and the implementation of a new reading program designed to enhance instruction across all grades.
“We’re going to continue to align our practices to the science of reading,” Sampino said. “We’re training our teachers on real foundational literacy skills, cultivating mathematics, developing critical thinking.”
Looking ahead, she introduced proposed course expansions, including dual-enrollment in English and advanced social studies and arts offerings. She also outlined plans to expand pre-K programs, emphasizing the district’s commitment to broadening early-childhood education.
After Sampino’s presentation, Horoszewski offered an overview of the district’s finances. She emphasized the importance of understanding the current year’s $96.4 million budget, which is roughly 2.7 percent larger than the previous year’s spending plan. Salaries and benefits account for roughly three quarters of the budget, while the tax levy — the amount raised through property taxes — is $88 million, or around 91.4 percent of district revenue.
“I want to start off here by apologizing in advance,” Horoszewski joked. “You’ve heard me review the current year’s budget, but I think it’s really important that you understand our starting point.”
She detailed the state-mandated property tax cap, which has limited tax increases for school districts since 2011. For 2025-26, Locust Valley’s maximum allowable tax levy is calculated at just under $90.5 million, a 2.7 percent increase. Horoszewski compared this with neighboring districts, which tax levy increases range from 2.7 to 3.5 percent, and highlighted the board’s careful approach to balancing residents’ tax burdens with the effort to maintain quality educational programming.
The district’s financial stability was also a key focus. Horoszewski explained the four categories of the district’s fund balance: unspendable, restricted, assigned and unassigned. The unassigned fund balance, capped by state regulations at 4 percent of the following year’s budget, provides a financial cushion for emergencies.
As of June 30, 2024, the district’s total reserve balance stood at $25.6 million. Horoszewski described this as a prudent, but not excessive, amount, emphasizing that the district has remained in compliance with state regulations. Additionally, the capital reserve fund has a balance of roughly $10.77 million, which will be used for proposed capital improvement projects that do not impact the tax levy.
Renderings of those proposed projects were displayed outside the auditorium before the meeting. They will be funded through the capital reserve account, and will appear as Proposition 2 on the budget ballot in May.
Horoszewski also reviewed instructional budget adjustments proposed for the 2025-26 budget, highlighting key changes in several areas:
In Curriculum development and supervision: A decrease of roughly 15.3 percent due to the reclassification of administrative positions, including a new human resources role that was moved from the instructional budget.
Supervision and pupil services: A roughly 38.3 percent increase, reflecting the addition of a special education supervisory position and funding for curriculum alignment.
General instruction: A roughly 1 percent increase, with salary adjustments due to retirements, grant funding and contractual raises.
Special education: A decrease of less than 1 percent, attributed to the elimination of one full-time teaching position and the outsourcing of an occupational therapist.
The board also discussed proposed shifts in funding for technology and library services:
School library services: A roughly 18.8 percent decrease, due to staffing reductions and alignment with state aid.
Educational Technology: An increase of around 10.6 percent, reflecting funding for Chromebook replacements and the reclassification of a BOCES employee to a district staff position.
Sampino and Horoszewski both underscored the district’s commitment to balancing educational quality with fiscal responsibility. The next budget presentation, on March 26, will continue refining projections ahead of the district’s May budget vote, with further discussions planned on staffing, curriculum initiatives and capital projects.
