Westfield Academy and Central School Board of Education members received the fourth and final budget study session from District Business Manager Josh Melquist and District Superintendent Ryan Sikorski at a recent meeting.

Melquist focused on the three-part budget, which includes administration, capital and program, and reviewed anticipated revenues. He highlighted rising costs, staffing considerations and a proposed tax levy increase.

In administration, the district anticipates total expenses of $2,257,121, which is 10.52% of the total proposed budget. Capital costs are projected at $3,324,410, or 15.48% of the total expenditures. Program costs are anticipated to be $15,887,493, which account for 74% of the total proposed 2026-27 budget.

The total projected budget for the coming year is $21,469,024, which constitutes an increase of $1,736, 927 or 8.8%. Melquist emphasized most of the high cost items in the budget, excluding salaries and equipment, are largely uncontrollable. Out of the total increase, approximately $1,275,368 is attributable to unalterable expenses, such as special education tuition, JCC costs for college credits, health insurance, and retirement, he said.

In his review of anticipated revenues, Melquist said the district expects $13,586,821 in state aid. If the tax levy remains unchanged, the anticipated revenue would be $6,369,266, he said. Calculating in interest, local revenues, Medicaid and PILOTS and tax penalties, as well as transfers from debt service, unassigned fund balance, local retirement system reserve, and teacher retirement system reserve, the total anticipated revenues are $21,469,024.

Regarding the proposed tax levy increase, Melquist noted that the district’s maximum allowable tax levy increase for this year is $860,729 or about 13.51%. He emphasized that 9.12% of this is an increase to cover capital debt service, which was approved by voters. “This amount will stay in the tax levy moving forward, but the district will not see additional increases to the tax levy related to the 2024 Capital Improvement Project,” he said. “This money is a direct result of the vote to approve the capital project.”

Melquist went on to say that the district’s allowable operational cost is 3.54%. However, the current recommendation proposes a 2.42% increase, totaling $154,136, for operational costs, he said.

Melquist said this would result in an average equalized tax increase of $179 for each $100,000 of assessed value. Approximately $142 would go to support the capital project costs and $37 would go toward operational expenses.

In another fiscal matter, board members voted to create a Repair Reserve Fund. This is set up to account for high cost expenses that unexpectedly occur throughout a school year, such as roof repair, Sikorski said. Initial funding of the reserve requires approval by the voters of the district.

Board members also approved the probationary appointment of Amanda Ferguson-Lutes as Superintendent’s Secretary/District Clerk, effective April 13, 2026. She will be filling the vacancy created by the retirement of longtime district clerk Tina Winslow. Many board members commented that she will have “some big shoes to fill.”

Sikorski said Ferguson-Lutes was chosen out of a field of 28 applicants. “Amanda, who comes to us from the Dunkirk City School District, rose to the top quickly,” he said. “Her references were complimentary, stating that she has the ability to efficiently multi-task, is detail oriented and is kind and pleasant, offering viable solutions to issues, even under tough pressure.”

Sikorski told those present that there will be a groundbreaking ceremony for the Capital Improvement Project at 6 p.m. on April 13, followed by a light reception in the cafeteria. The next regular Board of Education meeting will also be on that date.