By ANDY GARDNER

MASSENA -- The Board of Education approved 7-0 a tentative 2015-2016 spending plan that calls for a 1.86 percent increase in the tax levy.

Board President John Boyce and Trustees William Somerfield were not at the meeting.

District Business Manger Nick Brouliette said he hasn’t yet calculated the proposed tax rate. Last year’s spending plan, which called for a 1.64 percent tax levy hike, raised taxes on a $100,000 piece of property by about $21.

The total tax levy will be about $14.2 million, Brouliette said, a $282,000 raise over last year.

The proposed spending total is $49,991,427.

There is some good news – the state will give the district $1.49 million more than last year.

Finance Committee Chairman Loren Fountaine said they will use fund balance to close a $2.77 million budget gap. They hadset a goal of using $2.5 million in fund balance, $1 million less than last year, he said.

“We cannot continue to spend money out of our reserve or they will be gone,” he said.

The proposed budget cuts $670,000 in programs and positions. Fountaine said the job posts are “soft cuts,” meaning either through attrition or replacing an employee drawing a veteran salary with a new hire.

Special education is getting cut by $120,000. Technology will get $60,000 less than last year. The professional development line is getting cut by $20,000.

Three elementary teachers are retiring and not being replaced for a $330,000 savings. A half-time mechanic is calling it quits and will not be retired, saving $25,000. There are several retirees being replaced with newer people at lower salaries. There are two at J.W. Leary Junior High (saving $70,000), one in the high school (saving $35,000) and a registered nurse (saving $10,000).

Other changes in expenses include: salaries, up $425,000; employee benefits, up $118,000; one less school bus, saving $91,000; BOCES contract, up $2 million; snow plow contract, down $40,000; diesel fuel, down $100,000; “miscellanous expenses,” up $19,900.

One district resident in attendance said she is concerned at the BOCES bill.

“I’d like to know what BOCES is going to cut expenses to the district,” Carol Pulley said.

Trustee Kevin Peretta said the district only buys what services they need, which is mostly special education.

“It’s based on … either the number of or severity of special needs students,” he said.

“We have to provide an education to those students. There is no choice,” Fountaine said. “We don’t control the cost.”