District overview
Lancaster Central School District
Funding structure, how it compares to peers, and where major projects stand.
How is Lancaster funded, and who decides?
Lancaster Central serves the Town of Lancaster and parts of Cheektowaga and Elma in Erie County, New York. Most of its money comes from two places: local property taxes (about 44% of 2026-27 revenue) and state aid (about 39%), with Erie County sales tax and savings making up most of the rest. A seven-member Board of Education elected by voters proposes the budget each April, and voters approve or reject it on the third Tuesday in May. State law caps how fast the property tax levy can grow each year.
Property tax levy: $64.2 million, up 2.97%
The 2026-27 levy is $64,222,877, up from $62,367,847. The district says its legal limit was 3.09%, so it stayed about $73,500 under the cap (adjusted for allowed exclusions).
State aid is estimated, not final
The district budgeted about $1.7 million more state aid (3%), including $970,000 more Foundation Aid. The state budget was still being finished when the board adopted the district budget, so these are estimates.
Savings do a lot of work
The district held $66.2 million in its general fund at June 30, 2026, mostly in reserves set aside for specific purposes. Only $5.9 million (4.3% of spending) is unassigned and free to spend. The 2026-27 budget also moves a one-time $16 million of savings into a capital reserve for the 2024 building project, which is why the headline budget is up 15.73% but only about 4.39% like-for-like.
The board is elected at large
Seven trustees serve three-year terms, with some seats on the ballot every May. Two student ex-officio members sit with the board. Trustees pass policy, hire and evaluate the superintendent (currently Andrew Kufel), approve contracts, and adopt the budget. Voters decide the budget itself and the capital projects.
The district's own five-year plan, posted in late 2025, projects spending growing faster than revenue and savings shrinking each year. That is a projection, not a decision: the district updates it each fall, and actual savings at June 30, 2026 ($66.2 million) were higher than the plan's $57.2 million estimate.
Where the district stands
Up 15.73% from $141,155,940. About $16 million is a one-time reserve transfer.
Superintendent's figure at the May 11, 2026 budget hearing (auto-captioned recording): about $141.2 million to $147.5 million.
Up 2.97% from $62,367,847.
Counts differ by definition: the phone-policy report lists 5,539 total students and federal data list about 5,459.
Calculation: ($163,356,748 minus $16,000,000) divided by 5,314 students. It includes transportation, benefits, buildings and debt, not only classroom spending.
48.1% of general fund spending, down $914,281 in the year. Most is restricted to reserves.
$5,894,270. State rules generally cap this at 4%, with allowed adjustments.
A projection from a plan file created November 26, 2025; it shows balances of $7.6 million at the end of 2028-29 and -$43.1 million at the end of 2030-31.
The budget passed 1,020 to 468.
294 students had at least one violation.
Major projects
2024 capital project ($178 million)
Phase 1 under construction; Phase 2 planningVoters approved this building program in May 2024. Phase 1 covers William Street School and 295 Pleasant View Drive; the board has hired testing firms for Phase 2. District phasing from the 2024 plan lists Court Street Elementary and Lancaster Middle School next, then Como Park and the high school, then Hillview and John A. Sciole.
- Voters approve the capital propositions
- Board approves inspection and testing contracts for Phase 1 and Phase 2
- 2026-27 budget moves $16 million of reserve savings to the project
- Board hears results of an $11 million renewal of short-term borrowing for the project
- Board adopts a 2026-27 goal to move into Phase 2 construction
Funding
Bonds repaid with state building aid and local taxes, plus $16 million from the voter-approved capital reserve
The district's project FAQ page says state aid repays about 74% of eligible cost; that figure is not in the budget and minutes documents collected here.
2018 capital project financing
Permanent financing in 2026The earlier building program is being moved from short-term to long-term borrowing. In June 2026 the board heard results of a $53,704,216 serial bond sale for it.
- Board told of $53.7 million serial bond sale
- Audit shows short-term borrowing notes fell from $60 million to $11 million over the fiscal year
Funding
Serial bonds, repaid with state building aid and property taxes
Debt service rises about $240,000 in 2026-27.
2026-27 capital outlay project (security cameras and building work)
Design and contracts being approvedThe board classified security and surveillance camera upgrades at various buildings as a low-impact environmental action in February 2026, accepted a construction manager proposal in June, hired Young + Wright Architectural for design on June 22, and in September approved a controls contract. A five-year building condition survey is also underway.
- Board classifies camera system work under state environmental review
- Board approves building condition survey agreement
- Board accepts construction management proposal
- Board approves architecture agreement
Funding
Not stated in the minutes; likely the district's annual capital outlay line in the general budget
Costs are not given in the minutes collected.
Write a formal AI-use policy
Auditor recommendation acceptedThe October 2026 audit says Lancaster has no formal policy on AI use by students and staff. Management agreed to review policies and train staff.
- Auditors report the gap; district responds with a June 30, 2027 target
Funding
No budget line; staff time
Responsible: Board of Education, Director of Instructional Technology and Accountability, Information Services Manager.
Move the bus fleet to electric
State rule starts in 2027The superintendent said the bus bought with the May 2026 vote is the last fuel-powered purchase the state allows, and that districts must buy electric buses starting in 2027 and be fully electric by 2035. The district has posted a fleet study and transition plan.
- Voters approve the replacement bus purchase 1,112 to 377
Funding
Voter-approved school bus reserve for the 2026 purchase; electric costs not yet stated
Details come from an auto-captioned recording and the district's transportation page.
Recent news
Figures marked verified come from official documents the district posted (budget forms, board minutes, audits, enforcement report) and name the source. Items marked context are calculations or come from auto-captioned meeting recordings. The window is October 2025 to October 2026.
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