Eastport-South Manor Central School District
Every Student Matters
Welcome to the Eastport-South Manor Central School District’s Proposed Budget information page. This outline provides a clear overview of our financial planning for the upcoming school year. Please scroll down to explore additional information, detailed documents, and helpful resources regarding the proposed budget.
Applications for absentee ballots will be obtainable during school business hours from the District Clerk. Completed applications must be received by the District Clerk no earlier than April 20, 2026 and at least seven (7) days before the election, May 12, 2026 if the ballot is to be mailed to the voter, or the day before the election, May 18, 2026 if the ballot is to be delivered personally to the voter. Absentee ballots must be received by the District Clerk not later than 5:00 p.m., prevailing time, on Tuesday, May 19, 2026. Application accepted BY APPOINTMENT ONLY due to the District’s visitor policy. Call 631-801-3001 or email reyesm@esmonline.org to make an appointment.
Qualified voters may register any school day at the District Administrative Office, 149 Dayton Avenue, Manorville, between the hours of 8:00 a.m. and 4:00 p.m. The deadline to register with the School District is May 14, 2026. This registration will only allow registrants to vote in the School District Election.
Qualified voters may also register with the Suffolk County Board of Elections to vote in all municipal elections relating to their address. These registration forms are available from the Office of the District Clerk and from the Suffolk County Board of Elections. Those who register up until the day before the vote (May 18) will be permitted to vote on May 19th, subject to verification by the Suffolk County Board of Elections.
Absentee Ballot Applications may be obtained from the District Administrative Office, 149 Dayton Avenue, Manorville or via the district website, ESM homnepage.esmonline.org or by clicking below. Ballots will be issued upon the satisfactory completion and submission of the application form. The deadline for filing an Absentee Ballot Application, if the ballot is to be mailed to the resident, is Tuesday, May 12, 2026 at 4:00 p.m. The deadline for filing an Absentee Ballot Application, if the ballot is to be personally delivered to the resident, is Monday, May 18, 2026 at 4:00 p.m. Absentee Ballots may be issued to third parties representing the voter provided the third party is identified on the Absentee Ballot Application and is able to provide proper identification when picking up the ballot from the Office of the District Clerk. Absentee Ballot Applications will not be received prior to April 20, 2026. All Absentee Ballots must be filed with the District Clerk by 5:00 p.m. on Tuesday, May 19, 2026. Application accepted BY APPOINTMENT ONLY due to the District’s visitor policy. Call 631-801-3001 or email reyesm@esmonline.org to make an appointment.
Absentee ballot applications can also be downloaded below:
Early Mail Voting Applications may be obtained from the District Administrative Office, 149 Dayton Avenue, Manorville or via the district website, ESM Homepage or by clicking below. Ballots will be issued upon the satisfactory completion and submission of the application form. The deadline for filing an Early Mail Voting Application, if the ballot is to be mailed to the resident, is Tuesday, May 12, 2026 at 4:00 p.m. The deadline for filing an Early Mail Voting Application, if the ballot is to be personally delivered to the resident, is Monday, May 18, 2025 at 4:00 p.m. Early Mail Voting Ballots may be issued to third parties representing the voter provided the third party is identified on the Early Mail Voting Ballot Application and is able to provide proper identification when picking up the ballot from the Office of the District Clerk. Early Mail Voting Applications will not be received prior to April 20, 2026. All Early Mail Voting Ballots must be filed with the District Clerk by 5:00 p.m. on Tuesday, May 19, 2026. Application accepted BY APPOINTMENT ONLY due to the District’s visitor policy. Call 631-801-3001 or email reyesm@esmonline.org to make an appointment.
Early Mail applications can also be downloaded below:
CONTINGENT BUDGETS
When the voters of a school district fail to approve a school budget, the district is required by law to operate under what is called a contingent or contingency budget. In such circumstances, the school district is restricted to what are defined as "ordinary contingent expenses" — in other words, expenditures that are necessary to operate the regular instructional program, preserve the health and safety of students and staff, and protect the district's property.
When voters reject a school budget, the Board of Education has three options under the law:
(1) submit the same budget for a second vote;
(2) submit a revised budget for a second vote; or
(3) adopt a contingency budget.
If the budget is rejected a second time, the board must adopt a contingent budget. The tax levy under a contingent budget can be no greater than the tax levy of the prior year (that is, no tax levy increase).
While a school board has some latitude in determining what constitutes ordinary contingent expenses, some expenditures are expressly prohibited. For example, equipment purchases that are not related to health and safety, and new capital projects – even if these expenditures did not increase the tax levy beyond the prescribed level. Also, any staff member working with a one-year contract cannot get a raise in the next year’s salary.
It is commonly believed that extracurricular activities, including interscholastic athletics, may not be included in a contingent budget, but this is not the case. However, because activities like after-school clubs and sports are not mandated under the law, and fall outside of the regular instructional program, school districts often find it necessary to reduce or eliminate such programs in order to meet the requirements of a contingent budget. This is why parents sometimes raise private funds for sports or other activities in districts operating under contingency.
It is not necessarily the case that a property owner's taxes will remain exactly the same if the district operates under a contingent budget. Though the overall tax levy would be unchanged, individual tax bills may rise or fall because of changes in assessed valuation or in the distribution of real property taxes among the four classes of property, as well as other factors which are outside the control of the school district.
A contingent budget is also sometimes called an "austerity" budget, which is a more descriptive term but is not technically correct.
A school district's financial plan is divided into numerous distinct lines to categorize spending. To comply with copyright guidelines, the information below has been paraphrased while retaining the original document's structure.
Function Codes These broad categories represent the first structural level of the budget:
Code 1000 (General Support): Covers administrative and operational costs, including the Board of Education, central administration, maintenance, utilities, and insurance.
Code 2000 (Instruction): Represents the most significant portion of the budget, covering standard classrooms, special education, athletics, and extracurricular clubs.
Code 5000 (Transportation): Includes all costs for moving students, whether using district vehicles or contracted services.
Code 9000 (Undistributed): Encompasses bulk payments to external agencies for employee benefits, retirement systems, and debt service. It is termed "undistributed" because payments are made collectively rather than being separated by individual payroll lines.
(Note: Certain function codes like 3000 or 7000 are not applicable to school districts and are excluded here.)
Additional Budget Classifications Function categories are further broken down into standard object codes. Some districts, like Eastport-South Manor, add specific location and program codes for extra granularity. Together, these answer fundamental questions about the expenditure:
WHY? Addressed by the function code.
WHAT? Identified by the object code.
WHERE? Specified by the location code.
WHICH? Detailed by the program code.
Practical Examples For the code sequence 2110.450.HS.OPED:
2110: Designates regular instruction.
450: Indicates materials or supplies.
HS: Points to the High School location.
OPED: Refers to the physical education department.
Generally, object codes below 200 represent salaries. For instance, in 2110.120.DA.LEAD:
2110: Denotes regular instruction.
120: Signifies a salary payment.
DA: Points to Dayton Avenue School.
LEAD: Indicates a specific contractual duty, such as a lead teacher stipend.
Advantages of the Coding System This detailed structure allows administrators to analyze expenses from various angles, such as isolating all supply purchases or evaluating the total cost of a specific program across the district. Furthermore, standardizing these classifications across the state makes it easier for independent and state auditors to review the district's finances.