Learning Together Part 7: West Genesee 2024 $3,000,000 Million Tax Dollar Capital Reserve
What’s up, Camillus!
Now this is the weather I’m talking about.
I have always loved the sound of a baseball bat hitting baseballs. 👈
It sounds like summer.
So, as I was outside doing things and enjoying the day that David C. Bills and the West Genesee Board of Education Corporation have allowed us to have with relative peace, I had another thought.
It’s crazy when you can actually hear the birds.
I feel like I should leave burnt offerings at the alter of the Shiny Bills-Board, giving thanks. 🤣
I see the phrase repeated in Meetings and on West Genesee's site, that this vote is not about the West Genesee Capital Improvement Project.
I know I have covered this, but with $10 million in debt service as of this budget, and I am sure it will climb,
Based on the debt schedules, I would say every budget has something to do with Capital Improvement Loan Projected Projects.
But then I had another thought.
“Hey, what happened to the $3,000,000 million tax dollar Capital Reserve Fund?”
The $3 million Capital Reserve Fund was Proposition #2 on the May 21, 2024 West Genesee Board of Education vote.
This vote happened before I was enlightened, or a better way to say it, “hit in the face with a shovel.”
When I was researching this, I ran into some vote statistics.
It would be funny, if it was not the exact opposite of funny.
2025 West Genesee Capital Improvement Project Vote
Held on December 9, 2025
Failed with 1,573 total votes cast
☝️ The West Genesee Board of Education Corporation said this vote was not representative of the community with 1,573 votes.☝️
However, this one with 1,213 votes was perfecto. 👇🤣
Just let that sink in.
I am sure I could pull every vote as an example, but this is the topic. 👇
May 21, 2024 West Genesee Capital Reserve Fund Vote
Held on May 21, 2024
Passed with 1,213 total votes cast
I cannot spend much time on the obvious ridiculousness of the above. ☝️
Any logical person has to see it for what it is.
The 99.9% YES crew can only accept YES. They cannot imagine a world without YES.
OK Back to the real point of this Post and Stick with me here 👇
I know I am not a “crafter” of magical artsian budgets,
However a budget is basically just buckets of money that can be used for different things.
In the case of the West Genesee Education Corporation, much of it is already known and guaranteed.
The CEO of the West Genesee Board of Education Corporation just moves money around those buckets, based on calculations, state formulas, and aid.
It is simple math. It is not magical, and it certainly is not “crafting,” as the President of the Board of Education Corporation will try to make it sound.
That is why they sold us on $10 million of the budget as debt service.
Debt “the kids” will be paying.
And this is all done with a board where you have no idea who voted what way, even though 99.9% of everything is unanimous.
But it is OK...
David C. Bills just has to make it to 2030.
On to 2024 $3,000,000 million Capital Reserve Fund. Regardless of how the "Budget" vote goes I think its important to have this discussion out in the wild.
They must have just assumed that the 2025 Capital Improvement Project would pass.
Because the reserve was not just created.
It was funded.
West Genesee voters approved the creation of the capital reserve in May 2024, and the district’s own reserve review later showed the Actual Funding Level as of 6/30/24: $3,000,000. Public money was moved into a restricted construction bucket before the construction plan cleared the voters.
So where is it now, now that the vote brought to the voters unanimously twice by the West Genesee Board of Education Corporation has failed?
I needed to understand... What does it do and what are its uses ?**
So What Is the Capital Reserve Fund?
The Capital Reserve Fund is basically a restricted savings bucket for future capital work.
Only for voter-approved capital projects.
It is public money that was collected, retained, moved, and restricted a year before the project was even public.
It is sitting there, just waiting for another attempt.by David C. Bills and the West Genesee Board of Education Corporation.
So then I got to thinking: if it is just sitting there, why can’t it be used to eliminate or tax levy.
Is that crazy talk?
Do I not understand how all this “magical” stuff works?
Capital Reserve Funds Can Be Put Back Before Voters
The issue is not whether a capital reserve fund exists. The issue is what happens when the purpose voters were sold is no longer moving forward.
Greece CSD
NYSED Commissioner Decision No. 15,204
This involved voter approval of a district budget and the liquidation of capital reserve funds.
The petitioner specifically argued the proceeds would become part of fund balance used to reduce the tax levy, and the decision describes voters approving the liquidation of the reserve funds.
Why it matters: This shows capital-reserve liquidation was actually placed before voters and litigated as a school-district issue.
View Source: NYSED Decision No. 15,204Questar / Olean Reserve Guidance
This reserve-fund reference says voter approval is required to terminate a reserve before its expiration date.
It also says remaining funds must first be applied to outstanding bonded indebtedness and secondarily to reduce the tax levy.
Why it matters: The board cannot simply treat restricted reserve money like loose change.
View Source: Reserve Funds That May Be Used by NY School DistrictsSince the 2025/2026 capital project failed twice, will the Board consider a voter proposition to discontinue or liquidate the 2024 Capital Reserve Fund and apply the available balance, after any legally required debt application, to reduce the annual tax levy?
Question?
West Genesee voters rejected the capital project. The $3 million Capital Reserve Fund remains parked in a restricted capital bucket.
The Board can keep holding it for the next construction proposal, or it can ask voters whether the reserve should be discontinued or liquidated and the legally available balance applied to reduce the tax levy.
That is the question:
Is this money being held for the public, or only for the next capital-project pitch?
Regardless of how the budget vote goes.
I ask the above question to the West Genesee Board of Education Community Corporation ? and all Taxpayers in Camillus should as well.
Again, I am no “crafter” of budgets like David C. Bills and the West Genesee Board of Education Corporation.
But it seems like you could use those tax dollars somewhere else, like maybe reduce the levy or eliminate the increase all together and buy some busses?
2026–27 levy increase: +2.34% / +$1,392,034
Based on that number, it would seem that two-plus years of future levy increases could be cut.
You can bet big, that David C. Bills and the West Genesee Board of Education Corporation have much shinier plans for it.
Peace, Love and $3,000,000 stationary tax dollars
-RTN
